S.I. 2023 No. 69

Customs Act Act 2021-34
CUSTOMS TARIFF (AMENDMENT) ORDER, 2023

The Minister, in exercise of the powers conferred on him by section 86 of the Customs Act, makes the following Order:

1.
2023.

This Order may be cited as the Customs Tariff (Amendment) Order,

  1. In this Order,
    “Agreement” means the World Trade Agreement on Agriculture to which Barbados is a signatory as of the 14th day of April, 1994;
    “Special Safeguard Provision of the Agreement” means the provision set out in paragraph 1(b) of Article 5 of the Agreement.
  2. Notwithstanding the rates of duty stated in Part 1 Section A of the
    Customs Tariff the goods contained in Part I of Section B of this Tariff shall be subject to an import duty at the rate of 60 per cent.

4.(1)

In order to invoke the Special Safeguard Provision of the Agreement

in accordance with the provisions of paragraph 5 of Article 5 of the Agreement, there shall be paid on the importation of a good set out in Part I of Section C of the Tariff, in addition to the rate of duty as set out in Part I on Section A in respect of which no quota allocations have been granted, an additional rate of duty.

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(2) The additional rate of duty referred to sub-paragraph (1) shall be calculated
in accordance with the following formulae:
(a) where the difference between the c.i.f. import price of the shipment expressed in terms of the domestic currency (hereinafter referred to as the “imported price”) and the trigger price as defined in sub-paragraph
(2) is less than or equal to 10 per cent of the trigger price, no additional duty shall be imposed;
(b) where the difference between the import price and the trigger price (hereinafter referred to as the “difference”) is greater than 10 percent but is less than or equal to 40 percent of the trigger price, the additional duty allowed shall be equal to 30 per cent of the amount by which the difference exceeds 10 per cent;
(c) where the difference than 40 per cent but is less than or equal to 60 per cent of the trigger price, the additional duty shall be equal to 50 per cent of the amount by which the difference exceeds 40 per cent, in addition to the duty allowed under paragraph (b);
(d) where the difference is greater than 60 per cent but is less than or equal to 75 per cent of the trigger price, the additional duty allowed shall be equal to 70 per cent of the amount by which the difference exceeds 60 per cent, in addition to the duties allowed under paragraphs (b) and (c);
(e) where the difference is greater than 75 per cent of the trigger price of the additional duty shall be equal to 90 per cent of the amount by which the difference exceeds 75 per cent, in addition to the duties allowed under paragraphs (b), (c) and (d).
(3) For the purposes of this paragraph,
“reference price” means the average c.i.f. unit value of the good concerned or an appropriate price in terms of the quality of the good and its stage of processing;

S.I. 2023 No. 69 3
“trigger price” means the average 1986 – 1988 reference price for the good concerned.

5.
(a)

(b)

6.

The import duty rates for the
Economic Partnership Agreement with the European Union are set out in the Economic Partnership Agreement (Agreement between the Caribbean Community, the Dominican Republic and the European Community and its Member States) Act (Act 2014-11); and
Economic Partnership Agreement with the United Kingdom of Great Britain and Northern Ireland are set out in the Economic Partnership Agreement (Agreement between the Caribbean Community, the Dominican Republic and the United Kingdom of Great Britain and Northern Ireland) Act (Act 2019-53).

Parts I and II of the Customs Tariff are revoked and the following

substituted:

REVISED COMMON EXTERNAL TARIFF
OF THE CARIBBEAN COMMUNITY

BASED ON THE 2022 EDITION OF THE HARMONIZED COMMODITY DESCRIPTION AND CODING SYSTEM (HS)

Final Version

Approved at Fifty-Third Meeting of the Council for Trade and Economic Development on 24 November 2021 to take effect from 1 April 2022

CARIBBEAN COMMUNITY SECRETARIAT

TABLE OF CONTENTS

General Note i

Abbreviations and Symbols iv
About the Harmonized System 1
General Rules for the Interpretation of the Harmonized System 3
The General Rules Explained 5
The Schedule of Rates of the CET 15

List of items on which 60% import duty applies List of items on which the trigger price applies

662
665

List of Conditional Duty Exemptions 674
Table of Duty Exemptions Barbados 711

EPA remaining schedule rates

741

List A 744
List C 754
List D 784
Schedule I to Article 84 (Product Specific Rules of Origin) 791

Rules Regarding Community Origin

873

GENERAL NOTE

The Common External Tariff (CET) of the Caribbean Community established by decision of the Council for Trade and Economic Development (COTED) contains:

  • General Note
  • Abbreviations and Symbols
  • About the Harmonized System
  • General Rules of Interpretation of the Harmonized System
  • General Rules of Interpretation explained
  • Schedule of Rates of the Common External Tariff of the Caribbean Community
  • List of Conditional Duty Exemptions
  • PART II – LIST OF COMMODITIES INELIGIBLE FOR CONDITIONAL DUTY EXEMPTIONS

LIST A – Items on which suspension of the CET under Article 32 of the Common Market Annex has been granted for an indefinite period subject to review by Council, with the rates to be applied by Member States

LIST C – Items in respect of which minimum rates have been agreed showing the actual rates to be applied by Individual Member States

LIST D – Additional Items in Respect of which Suspension of the CET under Article 83 of the revised Treaty has been granted to St. Kitts and Nevis, other OECS Member States and Belize, with the actual Rates to be applied by those Member States.

Part I – Products of Tariff Headings ex 73.21, ex 84.18 and ex 85.16 for which Suspension of the CET under Article 83 of the Revised Treaty has been granted to Belize for an unspecified period

Part II – Products of Tariff Headings ex 30.03 and ex 30.04 (Medicaments) for which Suspension of the CET under Article 83 of the Revised Treaty has been granted to St. Kitts and Nevis, other OECS Member States and Belize

SCHEDULE I – List of Conditions to be Complied with as Provided under Article 84 of

the Annex to the Treaty and the Rules Regarding Community Origin

The classification structure of the Schedule of Rates is based on the 2022 seventh edition Harmonized Commodity Description and Coding System, commonly known as the Harmonized System (HS). The Statistical Classification Numbers are based on the Standard International Trade Classification, Fourth Revision. The units for statistical classification are based on the metric system.

The General Rules for the Interpretation of the Harmonized System provide the principles on which classification under that System is based and are an integral part of the classification structure of the Schedule of Rates, as are the Section, Chapter and Additional CARICOM Guidelines.

The rates of duty shown in the Schedule of Rates will be applicable to imports from third countries into the Member States of the Caribbean Community as well as to goods traded among the Member States of the Caribbean Community which do not qualify for Community treatment.

In the Schedule of Rates, the letters A, C and D appear in the column headed rate of duty in several places throughout the Schedule. The inclusion of these letters instead of an actual tariff rate is intended to signify that reference should be made to one of the Lists, A, C and D, in which will be found the agreed Common External Tariff (CET) rates as well as the rates which the individual Member States will be applying pursuant to decisions taken by the Council for Trade and Economic Development.

The List of Conditional Duty Exemptions sets out those goods which, when imported for the purposes stated in the List, may be admitted into the importing Member State free of import duty or at a rate which is lower than that set down in the Schedule of Rates, subject always to the approval of the relevant Competent Authority of the Member State. LDC Member States may apply the facility of conditional duty exemption by the inclusion in their national Customs Tariffs of a `zero’ rate, or a rate lower than that shown in the Schedule of Rates, in accordance with the decision of COTED to so reflect the duty relief. Conditional duty exemption would be accorded to all other items eligible therefor in accordance with the Rules Governing the Application of the List of Conditional Duty Exemptions.

In Part I of the List of Items Ineligible for Duty Exemption are set down those items which

will not be eligible for the grant of exemption from duty (in whole or in part) where they are imported “For use in Industry, Agriculture, Fisheries, Forestry and Mining” (Section I of the List of Conditional Duty Exemptions).

At the same time, the items set down in Parts I and II of the List of Items Ineligible for Duty Exemption will not be eligible for the grant of exemption from duty (in whole or in part) where they are imported “For Other Approved Purposes” (Section XI of the List of Conditional Duty Exemptions), except where the items have been made available as gifts or on a concessionary basis.

The List of Items Ineligible for Duty Exemption includes those items produced in the Caribbean Community in quantities which are considered adequate to justify the application of tariff protection. These items will not be eligible for the grant of exemption from duty (in whole or in part) where they are imported for use in Industry, Agriculture, Fisheries, Forestry and Mining.

Except where the context otherwise requires, “per cent” or the symbol “%” means percentage of value.

Lists A, C and D provide as follows:

List A – A list of items on which suspension of the rates of duty in the Schedule of Rates under Article 83 of the Revised Treaty has been granted to Member States for an indefinite period subject to review by the COTED, with the rates to be applied by Member States;

List C – A list of items in respect of which minimum rates of duty have been agreed by the COTED, with the actual rates of duty to be applied by individual Member States;

List D – Parts I and II – Additional items in respect of which Suspension of the CET under Article 83 of the revised Treaty has been granted to St. Kitts and Nevis, other OECS Member States and Belize, with the actual Rates to be applied by those Member States.

ABBREVIATIONS AND SYMBOLS
AC – alternating current
ASTM – American Society for Testing Materials Bq – becquerel
0C – degree(s) Celsius
cc – cubic centimetre(s)
cg – centigram(s)
cm – centimetre(s)
cm2 – square centimetre(s)
cm3 – cubic centimetre(s)
cN – centinewton(s)
3600 – 360 degrees
DC – direct current
g – gram(s)
g.v.w – gross vehicle weight
Hz – hertz
IR – infra-red
kcal – kilocalorie(s)
kg – kilogram(s)
kgf – kilogram force
kN – kilonewton(s)
kPa – kilopascal(s)
kV – kilovolt(s)
kVA – kilovolt(s)-ampere(s)
kvar – kilovolt(s)-ampere(s)-reactive kW – kilowatt(s)
kWh – kilowatt hour(s)
l – litre(s)
m – metre(s)
m- – meta
m2 – square metre(s)
m3 – cubic metre(s)
μCi – microcurie
mg – milligram(s)

mm – millimetre(s)
mN – millinewton(s)
MPa – megapascal(s)
N – newton(s)
No. – number
o- – ortho-
p- – para
t – tonne(s)
PVC – polyvinyl chloride
r.p.m. – revolutions per minute u – pieces/items u(jeu/pack) – packs
UV – ultra-violet
V – volt(s)
vol. – volume
W – watt(s)
% – percent
xo – x degree(s)
2u – pairs
12u – dozens
1,000u – thousands of pieces/items

Examples

1500 g/m2 – means one thousand five hundred grams per square metre 150C – means fifteen degrees Celsius
1,000 kWh – means one thousand kilowatt hours 1,000 u – means thousands of pieces/items

v

ABOUT THE HARMONIZED SYSTEM

The Harmonized Commodity Description and Coding Systems, usually referred to as the “Harmonized System” or “HS”, is a multipurpose 6-digit international commodity classification system used by governments, international organizations, as well as the private sector, as a basis for customs tariffs, international trade statistics, freight rates and production statistics. It is applied worldwide by over 180 countries which, together, roughly represent 98% of goods in international trade.

It is also a tool for the administration and enforcement of various national and international trade policies (e.g., Customs duties, Customs valuation, Rules of origin and monitoring quotas), for bilateral and multilateral trade negotiations (e.g., at the WTO) and for economic research and analysis. Over the years since its introduction in October 1988, the Harmonized System has become a truly universal and internationally accepted economic language, thus an indispensable tool in international trade. It offers uniformity in the treatment of goods from one country to another, for example –

  • traders obtain consistent tariff treatment for imported goods
  • researchers benefit from consistent classes of goods for trade statistics
  • transporters can use consistent codes for commodities in trade
  • economic negotiators can accurately compare trade figures.

The caretaker of the Harmonized System is the World Customs Organization (officially, the Customs Co-operation Council).

GENERAL STRUCTURE

The Harmonized System is a six-digit numbering system which has a logical class structure supported by Rules of Interpretation, as well as by a network of legal notes, in order to achieve the utmost in uniform classification of goods worldwide. It consists of 21 Sections, divided into 97 Chapters which comprise about 5,000 commodity classes.

It should be noted that Chapter 77 contains no classes and is reserved for possible future use in the Harmonized System, while Chapters 98 and 99 are used by Customs Administrations for national purposes to apply, for example, special transactions in trade.

The numbering system actually begins with the Chapter, then with the four-digit

Headings, then the six-digit subheadings being divisions of headings. The subheadings of the System are denoted by dashes, the one-dash subheadings being the primary divisions of a Heading, then the two-dash being the division of a one-dash subheading.

In the Harmonized System, many Sections and Chapters are preceded by Notes. These are known as Legal Notes because they have legal force as an integral part of the Harmonized System and, hence, the Customs Tariff which uses it as a basis. Section Notes, Chapter Notes and Subheading Notes are included in the international core of the Harmonized System Nomenclature. The international Legal Notes define the precise scope and limits of each Chapter, Section, Heading or Subheading. In the CET, there are also some Additional CARICOM Notes which have the same legal force as the Notes in the Harmonized System.

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GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED
SYSTEM

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

Rule 1

The titles of Sections, Chapters and Subchapters 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.

Rule 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.

Rule 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

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

Rule 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.

Rule 5

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

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

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

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suitable for repetitive use.

Rule 6

For legal purposes, the classification of goods in the Subheadings of a Heading shall be determined according to the terms of those Subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only Subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

ADDITIONAL RULE FOR THE INTERPRETATION OF THE COMMON EXTERNAL TARIFF (CET)

The classification of goods in a CET tariff item is determined according to the terms of the General Rules for the Interpretation of the Harmonized System. For the purpose of this Rule the relative Section, Chapter and Subheading Notes, as well as, any related CARICOM Additional Note, must be considered, and only Harmonized System Subheadings and CET tariff items at the same level may be compared.

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THE GENERAL RULES EXPLAINED

The six General Rules for the Interpretation of the Harmonized System are, in fact, the most important legal text and constitute the backbone of this commodity classification. Whether users realize it or not, all commodities are classified according to these Rules which ensure that a product is classified in only one Heading or Subheading to the exclusions of any other with justifiable legal interpretation. Rules 1 to 5 applies to classification in Headings, while Rule 6 applies to classification in the Subheadings.

These Rules give the framework used to determine the classification of goods presented to a Customs Administration. If the goods cannot be easily determined by using Rule 1 or 2 as described below, then importer or agent usually consult with the National Customs Administration.

Here, we will examine each of the Rules which, it will be shown, are applied in numerical sequence.

GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM

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

Rule 1

The titles of Sections, Chapters and Subchapters 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.

This Rule is paramount and takes precedence over all the others. It is likely that over 90% of all goods are classified according to this rather straightforward Rule.

It states that the titles of Sections and Chapters are not part of the legal texts, that is, they have no legal force. As it is practically impossible to list all goods which might fit into a

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Section or Chapter, the titles are only guidelines which give a general indication of what types of goods are covered, or where specific goods are likely to be located.

It also states that, for legal purposes, classification is determined by the terms of the Headings and of the Legal Notes. In other words, a user must examine all Legal Notes (that is Section Notes, Chapter Notes, Subheading Notes and Additional CARICOM Guidelines (i.e. inclusions, exclusions, definitions, etc.) under a Section or Chapter, then determine the Heading text which give the most appropriate description of the goods to be classified. Or, vice versa, after an appropriate Heading text is found, the Legal Notes must be examined to ensure that it is the correct one. This Rule sets the hierarchical order by stating that, if it is not possible to determine with certainty the Heading for a commodity, then classification is effected by applying the other Rules of Interpretation, for example, when two Headings are both equally appropriate classes for the goods.

Rule 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.

This Rule essentially states that articles classifiable in a Heading will include those –

(i) articles which are incomplete or unfinished but have the essential character of the complete or finished article. For example automobiles without their engines or without wheels belong in 87.03 as automobiles. This part of Rule 2(a) extends to blanks which have been shaped and resemble the finished article, but which are unusable until the article is completed. For example, stainless steel table knife blanks which have the general shape of table knives but which are not completed nor sharpened and ready for use belong in 82.11. It is important that the products have the essential shape of the article in question to be regarded as blanks.

(ii) unassembled or disassembled articles which are incomplete or unfinished but have

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the essential character of the complete or finished article. For example, unassembled hunting rifles without the bolt are classified as hunting rifles (93.03).

(iii) unassembled or disassembled articles which are complete or finished article. For example, a crate containing unassembled bicycles which have all the parts are classified in 87.12. They would likely be presented unassembled for ease of transport. It should be noted that extra parts are to be classified separately. Only the parts necessary to assemble one complete article are to be classified as that article. It should also be noted that, if the Heading text or the Legal Notes specifically exclude incomplete, unfinished, unassembled or disassembled articles from the Heading, then Rule 2(a) can not apply. The goods would therefore be classified in accordance with Rule 1.

(a) 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 (b).

There are three parts to Rule 2(b) which, in fact, extends the scope of a great number of Headings in the Harmonized System.
The first part deals with materials or substances mixed or combined with other materials or substances. A Heading in which there is reference to a given material or substance will include mixtures or combinations of that material or substance.

The second parts deals with goods of a given material or substance. It states that such goods includes those goods consisting wholly or partly of such material or substance.

The third part states that the goods mentioned in the first and second part are classified according to the principles of Rule 3. It is noted that Rule 2(b) does not inform users on how to classify the goods, but merely states that, in such circumstances, Rule 3 applies.

Similar to Rule 2(a), it should also be noted that, if the Heading text or a Legal Notes

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referring to the Heading specifically exclude or specifically includes mixtures or combinations, then Rule 2(b) can not apply. The goods would therefore be classified in accordance with Rule 1.

Also, if a material or substance when mixed or combined completely changes, or is entirely deprived of its character or nature, or can no longer answers the description as stated in a Heading text, then Rule 2 cannot apply.

Rule 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:

This preamble of Rule 3 states that when, because of Rule 2(b) or for any other reason, goods are, at first sight, classifiable under two or more Headings, then the following three Rules apply. The order of these Rules is important. First, 3(a) is considered, and if that fails, then Rule 3(b) is considered, and if that fails, Rule 3(c) is considered, in that order.

It should be recalled that Rule 1 is paramount, and users must ensure that the terms of Headings or associated Legal Notes do not otherwise require before moving on to Rule 3. So, the texts of all appropriate Headings and the Legal Notes (of Sections and Chapters) must always be examined in detail.

The priority of Rules 3(a), 3(b) and 3(c) in summary are –

• specific description
• essential character
• numerical order

3(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 orsubstances 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

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regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

Rule 3(a) deals mainly with specific description of the goods. There are two parts to this Rule.

The first part (the first sentence) refers to the Heading texts themselves, and generally does not cover mixed or composite materials or substances, nor to items in a set put up for retail sale. A Heading which give a specific description of the goods (the one which comes closest to actually naming the product) will be preferred to a Heading which give a more general description. In other words, according to this Rule, classification is achieved by giving preference to the Heading which describes the intrinsic characteristics of goods (that is, what they actually consist of) as opposed to a Heading which gives other details, for example, their end use.

Users are usually able to come to a conclusion about which text give a more specific description of the goods. However, depending on the product, it can occasionally be very difficult to determine and, following a proper examination of the Headings involved, it might be necessary to proceed to Rule 3(b).

The second part (the second sentence) deals generally with the classification of mixed or composite goods, as well as with items in a set put up for retail sale.

If more than one Heading mention only part of the material or substance in a mixed or composite goods, then both are said to be equally specific even if one of them give a more complete or precise description.

The same principle is applied with regard to items in a set put up for retail sale. If more than one Heading refer to one of the items in the set, then those Headings are said to be equally specific even if one of them give a more complete or precise description. Goods in sets put up for retail sale are those which –

• consist of two or more articles
• together meet a particular need or carry out a specific activity
• are put up in a common container or in a manner suitable for sale directly to users without repacking.

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All three (3) conditions must be met.

Note that the second part of Rule 3(a) does not state how to classify products when more than one Heading are so regarded as equally specific. Users must then proceed to Rule 3(b).

It should again be recalled that, as always, Rule 1 is paramount, and users must ensure that the terms of Headings or associated Legal Notes do not otherwise require before
moving on to Rule 3(b). So, the texts of all appropriate Headings and the Legal Notes (of Sections and Chapters) must always be examined in detail.

3(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, insofar as this criterion is applicable.

Rule 3(b) give the classification principle if goods cannot be classified with Rule 3(a). It deals with the essential character of the goods.

This Rule only relates to –

• mixtures
• composite goods
• goods put up in sets for retail sales

In all cases, classification is determined according to the material or component which can be regarded as conferring the essential character on the mixture, composite good or set for retail sale, assuming that this criterion can be applied. Essential character will vary depending on the type of good in question. Some of the factors which might determine the essential character of a product are:

• quantity
• bulk
• weight
• value

1

• nature of the components role of a component

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

Rule 3(c) is used only when Rules 3(a) and 3(b) fail. Here, goods are classified according to the Heading which occurs last in numerical order among those which equally merited consideration. This Rule is used when the Heading which provides the most specific description cannot be determined according to Rule 3(a) or when the essential character cannot be conferred on one component of a set or mixture according to Rule 3(b).

Rule 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.

This Rule is practically never used, and only in cases when classification cannot be achieved by using the previous Rules, which is quite rare. Virtually all products, whether or not new in trade, can be classified according to the other Rules.

Essentially, when using this Rule, two Headings are not being considered as possibilities, and classification is achieved by comparing the goods with similar goods of a Heading, that is, the goods are classified in the same Heading as goods to which they are most akin. Several factors might be taken into account when considering a good’s kinship, for example, its general description, its use and its nature.

Before moving on to Rule 4, Customs officers should consult with their supervisors.

Rule 5

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

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Rule 5 directs the classification of containers which are presented with articles.

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

Rule 5(a) essentially covers the classification of containers presented with the articles for which they are intended. Such containers are classified with the articles as long as they

• are specifically shaped or fitted to contain specific articles, that is, specifically designed or shaped to accommodate the article
• are suitable for long-term use, e.g., durability
• are presented with the articles for which they are intended, although they might be separately packed for convenience of transport
• are normally sold with such articles
• do not confer to the whole its essential character

Such containers, when imported alone that is not with the article for which they are intended are classified as containers (usually in 42.02).
If a product is presented with two containers which both meet the criteria to be classified with the article (an import with a spare container), then one of the containers is classified with the article while the other must be classified separately.

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

Rule 5(b) states that packing materials and packing containers are classified with the goods they contain, as long as they are of a kind normally used for packing such goods.

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However, the Rule is not binding if the packing materials or packing containers are clearly suitable for repetitive use.

Rule 6

For legal purposes, the classification of goods in the Subheadings of a Heading shall be determined according to the terms of those Subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only Subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

Rule 6 becomes relevant only after the goods have been classified at the Heading level.

This rule states that the classification of goods in the Subheadings is to be determined according to the terms of those Subheadings and any related Subheading Notes, as well as according to the terms of Rules 1 to 5 above, as long as the necessary changes have been applied (mutatis mutandis).

It is important to note that only Subheadings at the same level are to be compared, that is, one-dash Subheadings can only be compared with the other one-dash Subheadings under the same Heading, and two-dash Sub-headings can only be compared with the other two-dash Subheadings under the same one-dash Subheading.

In addition, unless the context of the Subheadings otherwise requires, the Section and Chapter Notes also apply to the Subheadings.

14

THE SCHEDULE OF RATES OF THE COMMON EXTERNAL TARIFF

TABLE OF CONTENTS

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Section Notes

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

SECTION II VEGETABLE PRODUCTS

Section Notes

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

15

SECTION III

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

  1. Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY.

Section Notes

  1. Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
  2. Sugars and sugar confectionery
  3. Cocoa and cocoa preparations
  4. Preparations of cereals, flour, starch or milk; pastrycooks’ products
  5. Preparations of vegetables, fruit, nuts or other parts of plants
  6. Miscellaneous edible preparations
  7. Beverages, spirits and vinegar
  8. Residues and waste from the food industries; prepared animal fodder
  9. Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

SECTION V MINERAL PRODUCTS

  1. Salt; sulphur; earths and stone; plastering materials, lime and cement

16

  1. Ores, slag and ash
  2. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

SECTION VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Section Notes

  1. Elements; inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
    Notes 28.01 28.14 28.26 28.33 28.40 28.45
  2. Organic chemicals
    Notes 29.01 29.05 29.09 29.14 29.19 29.24 29.33 29.36 29.39
  3. Pharmaceutical products
  4. Fertilizers
  5. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
  6. Essential oils and resinoids; perfumery, cosmetic or toilet preparations
  7. Soap, organic surface-active agents, washing preparations, lubricating 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
  8. Albuminoidal substances; modified starches; glues; enzymes
  9. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
  10. Photographic or cinematographic goods
  11. Miscellaneous chemical products
    Notes 38.01 38.08 38.12 38.23

SECTION VII

PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
Section Notes

17

  1. Plastics and articles thereof
    Notes 39.01 39.06 39.15 39.20 39.24
  2. Rubber and articles thereof

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 SILK-WORM GUT)

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

SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

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

SECTION X

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

  1. Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

18

  1. Paper and paperboard; articles of paper pulp, of paper or of paperboard
    Notes 48.01 48.05 48.10 48.16 48.20
  2. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

SECTION XI

TEXTILES AND TEXTILE ARTICLES

Section Notes

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

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

19

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

SECTION XIII

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

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

SECTION XIV

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

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

SECTION XV

BASE METALS AND ARTICLES OF BASE METAL

Section Notes

  1. Iron and steel
    Notes 72.01 72.06 72.10 72.14 72.18 72.24

20

  1. Articles of iron or steel
    Notes 73.01 73.06 73.14 73.19 73.23
  2. Copper and articles thereof
  3. Nickel and articles thereof
  4. Aluminium and articles thereof
  5. (Reserved for possible future use in the Harmonized System)
  6. Lead and articles thereof
  7. Zinc and articles thereof
  8. Tin and articles thereof
  9. Other base metals; cermets; articles thereof
  10. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
  11. Miscellaneous articles of base metal

SECTION XVI

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

Section Notes

  1. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
    Notes 84.01 84.14 84.22 84.30 84.41 84.50 84.59 84.67 84.76 84.82
  2. Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
    Notes 85.01 85.05 85.14 85.21 85.30 85.37 85.42 85.46

SECTION XVII

VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Section Notes

2

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

SECTION XVIII

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

  1. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
    Notes 90.01 90.06 90.13 90.19 90.25 90.30
  2. Clocks and watches and parts thereof
  3. Musical instruments; parts and accessories of such articles

SECTION XIX

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

  1. Arms and ammunition; parts and accessories thereof

SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES

  1. Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings

22

  1. Toys games and sports requisites; parts and accessories thereof
  2. Miscellaneous manufactured articles

SECTION XXI

WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES

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

NOTE

A heading number placed in square brackets indicates it was deleted by the World Customs Organization.

23

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.

24

CHAPTER I LIVE ANIMALS

Note.
This Chapter covers all live animals except:

  1. (a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07, or 03.08;
    (b) Cultures of micro-organisms and other products of heading 30.02; and
  2. Animals of heading 95.08.

Additional CARICOM Guideline.
For the purposes of Subheading 0102.21 and 0102.29, the term “cattle” refers only to bovine animals of the genus Bos, which is divided into four sub-genera, i.e., Bos, Bibos, Novibos and Poephagus. They cover what may be regarded as the common farm cow and bull. In these subheadings, the terms cows and bulls include calves.
These animals may be wild or domesticated. They are, however, usually domesticated or tamed and adapted to being under human control and are generally provided with food and home by humans.

25

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA INSPECTIO N FEE VA T
UNIT SITC REV 4
01.01 Live horses, asses, mules and hinnies.
– Horses:
0101.21 00 – – Pure-bread breeding animals Free Free $20.00 each 17.5% kg/u 001.53
– – Other:
0101.29 10 – – – Race horses, not for breeding 45% 45% $20.00 each 17.5% kg/u 001.521
0101.29 90 – – – Other 40% 40% $20.00 each 17.5% kg/u 001.522
– Asses:
0101.30 10 – – – Pure-bred breeding animals Free Free $15.00 each 17.5% kg/u 001.541
0101.30 90 – – – Other 40% 40% $15.00 each 17.5% kg/u 001.549
0101.90 00 – Other
0101.90 00.10 – -Mule 40% 40% $20.00 each 17.5% kg/u 001.55
0101.90 00.90 – -Other 40% 40% $10.00 each 17.5% kg/u 001.55
01.02 Live bovine animals.
– Cattle:
– – Pure-bread breeding animals:
0102.21 10 – – – Bulls Free Free $15.00 each 17.5% kg/u 001.111
0102.21 20 – – – Cows Free Free $15.00 each 17.5% kg/u 001.112
– – Other:
0102.29 10 – – – Bulls, for breeding Free Free $15.00 each 17.5% kg/u 001.191
0102.29 20 – – – Bulls, for rearing, weighing not more than 270 kg Free Free $15.00 each 17.5% kg/u 001.192
0102.29 30 – – – Other bulls 40% 40% $15.00 each 17.5% kg/u 001.193
0102.29 40 – – – Cows, for breeding Free Free $15.00 each 17.5% kg/u 001.194
0102.29 50 – – – Cows, for rearing, weighing not more than 270 kg Free Free $15.00 each 17.5% kg/u 001.195
0102.29 60 – – – Other cows 40% 40% $15.00 each 17.5% kg/u 001.196
– Buffalo:
0102.31 00 – – Pure-bred breeding animals Free Free $10.00 each 17.5% kg/u 001.113
0102.39 00 – – Other 40% 40% $10.00 each 17.5% kg/u 001.197
0102.90 00 – Other 40% 40% $10.00 each 17.5% kg/u 001.199
01.03 Live swine.
0103.10 00 – Pure bred breeding animals Free Free $10.00 each 17.5% kg/u 001.31
– Other:
– – Weighing less than 50 kg:
0103.91 10 – – – For breeding Free Free $10.00 each 17.5% kg/u 001.391
0103.91 90 – – – Other 40% 40% $10.00 each 17.5% kg/u 001.392
– – Weighing 50 kg or more:
0103.92 10 – – – For breeding Free Free $10.00 each 17.5% kg/u 001.393
0103.92 90 – – – Other 40% 40% $10.00 each 17.5% kg/u 001.399
01.04 Live sheep and goats.
– Sheep:
0104.10 10 – – – For breeding Free Free $10.00 each 17.5% kg/u 001.211
0104.10 20 – – – For rearing 40% 40% $10.00 each 17.5% kg/u 001.212
0104.10 90 – – – Other 40% 40% $10.00 each 17.5% kg/u 001.219
– Goats:

26

HS
CET
DESCRIPTION OF GOODS DUTY RATE EP A INSPECTIO N FEE
VAT
UNIT SITC REV 4
0104.20 10 – – – For breeding Free Free $10.00 each 17.5% kg/u 001.221
0104.20 20 – – – For rearing 40% 19% $10.00 each 17.5% kg/u 001.222
0104.20 90 – – – Other 40% 19% $10.00 each 17.5% kg/u 001.229
01.05 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
– Weighing not more than 185 g:
– – Fowls of the species Gallus domesticus:
0105.11 10 – – – For breeding Free Free $30 per batch =< 3 $35 > 3 17.5% kg/u 001.411
0105.11 20 – – – For rearing 184% 184% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.412
0105.11 90 – – – Other 40% 40% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.4182
– – Turkeys:
0105.12 10 – – – For breeding Free Free $30 per batch =< 3 $35 > 3 17.5% kg/u 001.413
0105.12 20 – – – For rearing 184% 184% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.414
0105.12 90 – – – Other 40% 40% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.4182
– – Ducks:
0105.13 10 – – – For breeding Free Free $30 per batch =< 3 $35 > 3 17.5% kg/u 001.4151
0105.13 20 – – – For rearing 40% 40% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.4161
0105.13 90 – – – Other 40% 40% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.4191
– – Geese:
0105.14 10 – – – For breeding Free Free $30 per batch =< 3 $35 > 3 17.5% kg/u 001.4152
0105.14 20 – – – For rearing 40% 40% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.4162
0105.14 90 – – – Other 40% 40% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.4192
– – Guinea fowls:
0105.15 10 – – – For breeding Free Free $30 per batch =< 3 $35 > 3 17.5% kg/u 001.4153
0105.15 20 – – – For rearing 40% 40% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.4163
0105.15 90 – – – Other 40% 40% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.4193
– Other:
– – Fowls of the species Gallus domesticus :
0105.94 10 – – – Cocks for breeding Free Free $30 per batch =< 3 $35 > 3 17.5% kg/u 001.491
0105.94 20 – – – Cocks for rearing 184% 184% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.492
0105.94 30 – – – Hens for breeding Free Free $30 per batch =< 3 $35 > 3 17.5% kg/u 001.493
0105.94 40 – – – Hens for rearing 184% 184% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.494
0105.94 90 – – – Other 40% 40% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.495
– – Other:
0105.99 10 – – – For breeding Free Free $30 per batch =< 3 $35 > 3 17.5% kg/u 001.4991
0105.99 20 – – – For rearing 40% 40% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.4992
0105.99 90 – – – Other 40% 40% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.4999
01.06 Other live animals.
– Mammals:
– – Primates:
0106.11 10 – – – Monkeys 40% 40% $10 each or $35 per batch > 3 17.5% kg/u 001.9111

27

HS
CET
DESCRIPTION OF GOODS DUTY RATE EP A INSPECTION FEE
VAT
UNIT
SITC REV 4
0106.11 90 – – – Other 40% 40% $10 each or $35 per batch > 3 17.5% kg/u 001.9119
0106.12 00 – – Whales, dolphins and porpoises (mammals of the order Cetacea ); manatees and dugongs (mammals of the order Sirenia ); seals, sea
lions and walruses (mammals of the suborder Pinnipedia) 40% 40% $10 each or $35 per batch > 3 17.5% kg/u 001.915
0106.13 00 – – Camels and other camelids (Camelidae ) 40% 40% $10 each or $35 per batch > 3 17.5% kg/u 001.916
0106.14 00 – – Rabbits and hares 40% 40% $10 each or $35 per batch > 3 17.5% kg/u 001.917
– – Other:
0106.19 10 – – – Dogs 40% 40% $15 each 17.5% kg/u 001.913
0106.19 20 – – – Cats 40% 40% $10 each 17.5% kg/u 001.914
0106.19 90 – – – Other 40% 40% $10 each or $35 per batch > 3 17.5% kg/u 001.919
– Reptiles (including snakes and turtles): $10 each or $35 per batch > 3 17.5%
0106.20 10 – – – Turtles 40% 40% $10 each or $35 per batch > 3 17.5% kg/u 001.921
0106.20 90 – – – Other 40% 40% $10 each or $35 per batch > 3 17.5% kg/u 001.929
– Birds:
0106.31 00 – – Birds of prey 40% 40% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.931
0106.32 00 – – Psittaciformes (including parrots, parakeets, macaws and cockatoos). 40% 40% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.932
0106.33 00 – – Ostriches; emus (Dromaius novaehollandiae ) 40% 40% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.934
– – Other: 17.5%
0106.39 10 – – – Pigeons 40% 40% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.933
0106.39 90 – – – Other birds 40% 40% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.939
– Insects:
– – Bees:
0106.41 10 – – – Bees for breeding Free Free $30 per batch =< 3 $35 > 3 17.5% kg/u 001.991
0106.41 90 – – – Other bees 40% 40% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.992
0106.49 00 – – Other 40% 40% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.993
0106.90 00 – Other 40% 40% $30 per batch =< 3 $35 > 3 17.5% kg/u 001.999

28

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

Note.

  1. This Chapter does not cover:

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

(b) Edible, non-living insects (heading 04.10);

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

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

29

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
02.01 Meat of bovine animals, fresh or chilled.
0201.10 00 – Carcasses and half-carcasses 30% 30% 17.5% kg 011.111
– Other cuts with bone in:
0201.20 10 – – – Brisket 30% 30% 17.5% kg 011.112
0201.20 90 – – – Other 30% 30% 17.5% kg 011.119
– Boneless:
0201.30 10 – – – Tenderloin 30% 30% 17.5% kg 011.121
0201.30 20 – – – Sirloin 30% 30% 17.5% kg 011.122
0201.30 30 – – – Minced (Ground) 30% 30% 0.0% kg 011.123
0201.30 90 – – – Other 30% 30% 17.5% kg 011.129
02.02 Meat of bovine animals, frozen.
0202.10 00 – Carcasses and half-carcasses 30% 30% 17.5% kg 011.211
– Other cuts with bone in:
0202.20 10 – – – Brisket 30% 30% 17.5% kg 011.212
0202.20 90 – – – Other 30% 30% 17.5% kg 011.219
– Boneless:
0202.30 10 – – – Tenderloin 30% 30% 17.5% kg 011.221
0202.30 20 – – – Sirloin 30% 30% 17.5% kg 011.222
0202.30 30 – – – Minced (Ground) 30% 30% 0.0% kg 011.223
0202.30 90 – – – Other 30% 30% 17.5% kg 011.229
02.03 Meat of swine, fresh chilled or frozen.
– Fresh or chilled:
0203.11 0 – – Carcasses and half-carcasses 184% 184% 0.0% kg 012.211
0203.12 0 – – Hams, shoulders and cuts thereof with bone in 184% 184% 17.5% kg 012.212
0203.19 0 – – Other
0203.19 00.10 – – Spare ribs 40% 40% 17.5% kg 012.219
0203.19 00.90 – – Other 184% 184% 17.5% kg 012.219
– Frozen:
0203.21 00 – – Carcasses and half-carcasses 184% 184% 0.0% kg 012.221
0203.22 00 – – Hams, shoulders and cuts thereof with bone in 184% 184% 17.5% kg 012.222
0203.29 00 – – Other
0203.29 00.10 – – Spare ribs 40% 40% 17.5% kg 012.229
0203.29 00.90 – – Other 184% 184% 17.5% kg 012.229
02.04 Meat of sheep or goats, fresh, chilled or frozen.
0204.10 00 – Carcasses and half-carcasses of lamb, fresh or chilled Free Free 17.5% kg 012.111
– Other meat of sheep, fresh or chilled: 17.5%
0204.21 00 – – Carcasses and half-carcasses Free Free 17.5% kg 012.112
0204.22 00 – – Other cuts with bone in Free Free 0.0% kg 012.113
0204.23 00 – – Boneless Free Free 0.0% kg 012.114
0204.30 00 – Carcasses and half-carcasses of lamb, frozen Free Free 17.5% kg 012.121
– Other meat of sheep, frozen:
0204.41 00 – – Carcasses and half-carcasses Free Free 17.5% kg 012.122
0204.42 00 – – Other cuts with bone in Free Free 0.0% kg 012.123
0204.43 00 – – Boneless Free Free 0.0% kg 012.124

30

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
0204.50 00 – Meat of goats Free Free 0.0% kg 012.13
0205.00 00 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. 40% Free 17.5% kg 012.4
02.06 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh,
chilled or frozen.
0206.10 00 – Of bovine animals, fresh or chilled 5% Free 17.5% kg 012.51
– Of bovine animals, frozen:
0206.21 00 – – Tongues 5% Free 0.0% kg 012.521
0206.22 00 – – Livers 5% Free 0.0% kg 012.522
0206.29 00 – – Other 5% Free 0.0% kg 012.529
0206.30 00 – Of swine, fresh or chilled 5% Free 17.5% kg 012.53
– Of swine frozen:
0206.41 00 – – Livers 5% Free 0.0% kg 012.541
– – Other:
0206.49 10 – – – Pig trotters 5% Free 0.0% kg 012.542
0206.49 90 – – – Other 5% Free 0.0% kg 012.549
0206.80 00 – Other, fresh or chilled 5% Free 17.5% kg 012.55
0206.90 00 – Other, frozen 5% Free 17.5% kg 012.56
02.07 Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.
– Of fowls of the species Gallus domesticus :
0207.11 00 – – Not cut in pieces, fresh or chilled 184% 184% 0.0% kg 012.311
0207.12 00 – – Not cut in pieces, frozen 184% 184% 17.5% kg 012.321
0207.13 00 – – Cuts and offal, fresh or chilled
0207.13 00.10 – – – Cuts, fresh or chilled 184% 184% 0.0% kg 012.341
0207.13 00.11 – – – Offal,, fresh or chilled 40% 40% 0.0% kg 012.341
– – Cuts and offal, frozen:
0207.14 10 – – – Backs and necks 40% 40% 0.0% kg 012.351
0207.14 20 – – – Wings 184% 184% 0.0% kg 012.352
0207.14 30 – – – Livers 40% 40% 0.0% kg 012.353
0207.14 40 – – – Legs 184% 184% 0.0% kg 012.353
0207.14 50 – – – Thighs 184% 184% 0.0% kg 012.353
0207.14 60 – – – Breast 184% 184% 0.0% kg 012.353
0207.14 70 – – – Quarters 184% 184% 0.0% kg 012.353
0207.14 80 – – – Mechanically Deboned/Comminuted/Separated 184% 184% 0.0% kg 012.353
0207.14 90 – – – Other 184% 184% 0.0% kg 012.359
– Of turkeys:
0207.24 00 – – Not cut in pieces, fresh or chilled 184% 184% 0.0% kg 012.312
0207.25 00 – – Not cut in pieces, frozen 184% 184% 0.0% kg 012.322
0207.26 00 – – Cuts and offal, fresh or chilled 184% 184% 0.0% kg 012.342
– – Cuts and offal, frozen:
0207.27 10 – – – Backs, necks and wings
0207.27 10.10 – – – Wings 110% 110% 0.0% kg 012.355
0207.27 10.20 – – – Backs 40% 40% 0.0% kg 012.355
0207.27 10.30 – – -Necks 40% 40% 0.0% kg 012.355
0207.27 90 – – – Other 184% 184% 0.0% kg 012.356
– Of ducks:
0207.41 00 – – Not cut in pieces, fresh or chilled 40% 40% 17.5% kg 012.314
0207.42 00 – – Not cut in pieces, frozen 40% 40% 17.5% kg 012.324
0207.43 00 – – Fatty livers, fresh or chilled 40% 40% 17.5% kg 012.331
0207.44 00 – – Other, fresh or chilled 40% 40% 17.5% kg 012.344

31

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
0207.45 00 – – Other, frozen 40% 15% 17.5% kg 012.357
– Of geese:
0207.51 00 – – Not cut in pieces, fresh or chilled 40% 15% 17.5% kg 012.315
0207.52 00 – – Not cut in pieces, frozen 40% 15% 17.5% kg 012.325
0207.53 00 – – Fatty livers, fresh or chilled 40% 15% 17.5% kg 012.332
0207.54 00 – – Other, fresh or chilled 40% 15% 17.5% kg 012.345
0207.55 00 – – Other, frozen 40% 15% 17.5% kg 012.358
0207.60 00 – Of guinea fowl 40% 40% 17.5% Kg 012.346
02.08 Other meat and edible meat offal, fresh, chilled or frozen.
0208.10 00 – Of rabbits or hares 40% Free 17.5% kg 012.91
0208.30 00 – Of primates 40% Free 17.5% kg and u 012.992
0208.40 00 – Of whales, dolphins and porpoises mammals of the order Cetacea ); of manatees and dugongs (mammals of the order Sirenia ); of seals, sea lions and walruses (mammals of
the suborder Pinnipedia ) 40% Free 17.5% kg 012.993
0208.50 00 – Of reptiles (including snakes and turtles) 40% Free 17.5% kg 012.994
0208.60 00 – Of camels and other camelids (Camelidae ) 40% 40% 17.5% kg 012.996
– Other:
0208.90 10 – – – Edible meat offal 40% Free 17.5% kg 012.995
0208.90 20 – – – Frogs’ legs 40% Free 17.5% kg 012.997
0208.90 90 – – – Other 40% Free 17.5% kg 012.999
02.09 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.
0209.10 00 – Of pigs (spek) 5% Free 17.5% kg 411.311
0209.90 00 – Other 5% Free 17.5% kg 411.319
02.10 Meat and edible meat offal, salted or in brine, dried or smoked; edible flours and meals of meat or meat offal.
– Meat of swine:
0210.11 00 – – Hams, shoulders and cuts thereof, with bone in 184% 184% 17.5% kg 016.11
– – Bellies (streaky) and cuts thereof:
0210.12 10 – – – Bacon 184% 184% 17.5% kg 016.121
0210.12 90 – – – Other 20% 20% 17.5% kg 016.129
– – Other:
0210.19 10 – – – Salted or in brine 5% Free 17.5% kg 016.191
0210.19 90 – – – Other 20% 20% 17.5% kg 016.199
– Meat of bovine animals:
0210.20 10 – – – Salted or in brine 5% Free 17.5% kg 016.811

32

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
0210.20 20 – – – Dried 20% 20% 17.5% kg 016.812
0210.20 30 – – – Smoked 20% 20% 17.5% kg 016.813
– Other, including edible flours and meals of meat or meat offal:
0210.91 00 – – Of primates 20% 20% 17.5% kg 016.891
0210.92 00 – – Of whales, dolphins and porpoises mammals of the order Cetacea ); of manatees and dugongs (mammals of the order Sirenia ); of seals, sea lions and walruses (mammals of the suborder Pinnipedia ) 20% 20% 17.5% kg 016.892
0210.93 00 – – Of reptiles (including snakes and turtles) 20% 20% 17.5% kg 016.893
– – Other:
0210.99 10 – – – Of poultry, salted in brine, dried or smoked
0210.99 10.10 – – – Of turkey, cured or smoked 184% 184% 17.5% kg 016.8991
0210.99 10.20 – – – Of the species Gallus Domesticus, cured or smoked 184% 184% 17.5% kg 016.8991
0210.99 10.90 – – – Of other poultry, salted in brine, dried or smoked 20% 20% 17.5% kg 016.8991
0210.99 90 – – – Other 20% 20% 17.5% kg 016.8999

CHAPTER 3

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

Notes.

  1. This Chapter does not cover:

(a) Mammals of heading 01.06;

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

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

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

  1. In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.
  2. Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human consumption (Headings 03.09).

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
03.01 Live Fish
– Ornamental fish:
– – Freshwater:
0301.11 10 – – – For breeding Free Free 17.5% kg/ea 034.1111
0301.11 90 – – – Other 40% 40% 17.5% kg/ea 034.1121
– – Other:
0301.19 10 – – – For breeding Free Free 17.5% kg/ea 034.1119
0301.19 90 – – – Other 40% 40% 17.5% kg/ea 034.1129
– Other live fish:
0301.91 00 – – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 40% See table 17.5% kg 034.113
0301.92 00 – – Eels (Anguilla spp.) 40% See table 17.5% kg 034.114
0301.93 00 — Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)” 40% See table 17.5% kg
0301.94 00 – – Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 40% 40% 17.5% kg 034.117
0301.95 00 – – Southern bluefin tunas (Thunnus maccoyii) 40% 40% 17.5% kg 034.118
– – Other: 17.5%
0301.99 10 – – – For breeding Free Free 17.5% kg 034.1191
0301.99 90 – – – Other 40% 40% 17.5% kg 034.1199
03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04
– Salmonidae, excluding edible fish offal of subheadings 0302.91 to 0302.99:
0302.11 00 – – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae Oncorhynchus apache and Oncorhynchus chrysogaster) 40% 40% 17.5% kg 034.121
0302.13 00 – – Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus (rhodurus) 40% 40% 17.5% kg 034.1221
0302.14 00 – – Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 40% 40% 17.5% kg 034.1222
0302.19 00 – – Other 40% 40% 17.5% kg 034.129
– Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0302.91 to 0302.99:

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
0302.21 00 – – Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 40% 40% 17.5% kg 034.131
0302.22 00 – – Plaice (Pleuronectes platessa) 40% 40% 17.5% kg 034.132
0302.23 00 – – Sole (Solea spp.) 40% 40% 17.5% kg 034.133
0302.24 00 – – Turbots (Psetta maxima) 40% 40% 17.5% kg 034.134
0302.29 00 – – Other 40% 40% 17.5% kg 034.139
– Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0302.91 to 0302.99:
– – Albacore or longfinned tunas (Thunnus alalunga):
0302.31 10 – – – For processing Free Free 17.5% kg 034.141
0302.31 90 – – – Other 40% 40% 17.5% kg 034.142
– – Yellowfin tunas (Thunnus albacares):
0302.32 10 – – – For processing Free Free 0.0% kg 034.143
0302.32 90 – – – Other 145% 145% 0.0% kg 034.144
0302.33 00 – – Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) 40% 40% 17.5% kg 034.145
0302.34 00 – – Bigeye tunas (Thunnus obesus) 40% 40% 17.5% kg 034.146
0302.35 00 – – Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 40% 40% 17.5% kg 034.147
0302.36 00 – – Southern bluefin tunas (Thunnus maccoyii) 40% 40% 17.5% kg 034.148
0302.39 00 – – Other 40% 40% 17.5% kg 034.149
– Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of sub- headings 0302.91 to 0302.99:

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
– – Herrings (Clupea harengus, Clupea pallasii):
0302.41 10 – – – For processing Free Free 17.5% kg 034.151
0302.41 20 – – – Other 40% 40% 0.0% kg 034.152
0302.42 00 – – Anchovies (Engraulis spp.) 40% 40% 17.5% kg 034.1871
– – Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) :
0302.43 10 – – – For processing Free Free 17.5% kg 034.153
0302.43 90 – – – Other 40% 40% 17.5% kg 034.159
– – Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus):
0302.44 10 – – – For processing 145% 145% 0.0% kg 034.171
0302.44 90 – – – Other 40% 40% 0.0% kg 034.179
0302.45 00 – – Jack and horse mackerel (Trachurus spp.) 40% 40% 17.5% kg 034.1872
0302.46 00 – – Cobia (Rachycentron canadum) 40% 40% 17.5% kg 034.1873
0302.47 00 – – Swordfish (Xiphias gladius) 145% 145% 0.0% kg 034.185
– Other:
0302.49 10 – – – Alewives and saithe, for processing Free Free 17.5% kg 034.186
0302.49 90 – – – Other
0302.49 90.10 – – – Marlin, Sailfish, Spearfish 145% 145.0% 0.0% kg 034.1879
0302.49 90.90 – – – Other 40% 40.0% 17.5% kg 034.1879
– Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0302.91 to 0302.99:
– – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):
0302.51 10 – – – For processing Free Free 17.5% kg 034.161
0302.51 90 – – – Other 40% 40% 0.0% kg 034.169
– – Haddock (Melanogrammus aeglefinus):
0302.52 10 – – – For processing Free Free 0.0% kg 034.1811
0302.52 90 – – – Other 40% 40% 0.0% kg 034.1819
0302.53 00 – – Coalfish (Pollachius virens) 40% 40% 17.5% kg 034.182
– – Hake (Merluccius spp., Urophycis spp.):
0302.54 10 – – – For processing Free Free 17.5% kg 034.18912
0302.54 90 – – – Other 40% 40% 17.5% kg 034.18913
– – Alaska Pollock (Theragra chalcogramma):
0302.55 10 – – – For processing Free Free 17.5% kg 034.18914
0302.55 90 – – – Other 40% 40% 17.5% kg 034.18915
0302.56 00 – – Blue whitings (Micromesistius poutassou, Micromesistius australis) 40% 40% 17.5% kg 034.1874
0302.59 00 – – Other 40% 40% 17.5% kg 034.1875

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
– Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of subheadings 0302.91 to 0302.99:
0302.71 00 – – Tilapias (Oreochromis spp.) 40% 40% 17.5% kg 034.1876
0302.72 00 – – Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 40% 40% 17.5% kg 034.1877
0302.73 00 – – Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) 40% 40% 17.5% kg 034.1878
0302.74 00 – – Eels (Anguilla spp.) 40% 40% 17.5% kg 034.184
0302.79 00 – – Other 40% 40% 17.5% kg 034.1879
– Other fish, excluding edible fish offal of subheadings 0302.91 to 0302.99:
0302.81 00 – – Dogfish and other sharks 40% 40% kg 034.183
0302.82 00 – – Rays and skates (Rajidae) 40% 40% kg 034.18881
0302.83 00 – – Toothfish (Dissostichus spp.) 40% 40% kg 034.186
0302.84 00 – – Seabass (Dicentrarchus spp.) 40% 40% kg 034.1882
0302.85 00 – – Seabream (Sparidae) 40% 40% kg 034.1883
– – Other:
0302.89 10 – – – Alewives and saithe, for processing Free Free 17.5% kg 034.18911
0302.89 20 – – – Snapper, croaker, grouper, dolphinfish (mahi- mahi, dorado) and bangamary kg 034.1892
0302.89 20.10 – – – Flying fish 145% 145% 0.0% kg 034.1892
0302.89 20.90 – – – Other 40% 40% 17.5% kg 034.1892
0302.89 30 – – – Flying fish 145% 145% 17.5% kg 034.1893
0302.89 90 – – – Other 40% 40% 17.5% kg 034.1899
– Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:
0302.91 00 – – Livers, roes and milt 40% 40% 17.5% kg 034.191
0302.92 00 – – Shark fins 40% 40% 17.5% kg 034.192
– – Other:
0302.99 10 – – – For processing Free Free 17.5% kg 034.1991
0302.99 90 – – – Other 40% 40% 17.5% kg 034.1999
03.03 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
– Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99:
0303.11 00 – – Sockeye salmon (red salmon) (Oncorhynchus nerka) 40% 40% 17.5% kg 034.2111
0303.12 00 – – Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) 40% 40% 17.5% kg 034.2119
0303.13 00 – – Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 40% 40% 17.5% kg 034.213
0303.14 00 – – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 40% 40% 17.5% kg 034.212
0303.19 00 – – Other 40% 40% 17.5% kg 034.219
– Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of subheadings 0303.91
to 0303.99:
0303.23 00 – – Tilapias (Oreochromis spp.) 40% 40% 17.5% kg 034.2881
0303.24 00 – – Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 40% 40% 17.5% kg 034.2882
0303.25 00 – – Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) 40% 40% 17.5% kg 034.2883
0303.26 00 – – Eels (Anguilla spp.) 40% 40% 17.5% kg 034.286
0303.29 00 – – Other 40% 40% 17.5% kg 034.2884
– Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99:
0303.31 00 – – Halibut (Reinhardtius hippoglossoides, Hippoglossus Hippoglossus, Hippoglossus stenolepis) 40% 40% 17.5% kg 034.221
0303.32 00 – – Plaice (Pleuronectes platessa) 40% 40% 17.5% kg 034.222

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
0303.33 00 – – Sole (Solea spp.) 40% 40% 17.5% kg 034.223
0303.34 00 – – Turbots (Psetta maxima) 40% 40% 17.5% kg 034.224
0303.39 00 – – Other 40% 40% 17.5% kg 034.229
– Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303.91 to 0303.99:
– – Albacore or longfinned tunas (Thunnus alalunga):
0303.41 10 – – – For processing Free Free 17.5% kg 034.231
0303.41 90 – – – Other 40% 40% 17.5% kg 034.232
– – Yellowfin tunas (Thunnus albacares):
0303.42 10 – – – For processing Free Free 17.5% kg 034.233
0303.42 90 – – – Other 145% 145% 17.5% kg 034.234
0303.43 00 – – Skipjack tuna (stripe-bellied bonito) (Katuwonus pelamis) 40% 40% 17.5% kg 034.235
0303.44 00 – – Bigeye tunas (Thunnus obesus) 40% 40% 17.5% kg 034.236
0303.45 00 – – Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 40% 40% 17.5% kg 034.237
0303.46 00 – – Southern bluefin tunas (Thunnus maccoyii) 40% 40% 17.5% kg 034.238
0303.49 00 – – Other 40% 40% 17.5% kg 034.239
– Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0303.91 to 0303.99:
– – Herrings (Clupea harengus, Clupea pallasii):
0303.51 10 – – – For processing Free Free 17.5% kg 034.241
0303.51 90 – – – Other 40% 40% 17.5% kg 034.242

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
– – Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) :
0303.53 10 – – – For processing Free Free 17.5% kg 034.243
0303.53 90 – – – Other 40% 40% 17.5% kg 034.249
– – Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus):
0303.54 10 – – – For processing 145% 145% 0.0% kg 034.261
0303.54 90 – – – Other 40% 40% 0.0% kg 034.269
0303.55 00 – – Jack and horse mackerel (Trachurus spp.) 40% 40% 17.5% kg 034.2885
0303.56 00 – – Cobia (Rachycentron canadum) 40% 40% 17.5% kg 034.2886
– – Swordfish (Xiphias gladius):
0303.57 10 – – – For processing 145% 145% 0.0% kg 034.2811
0303.57 90 – – – Other 40% 40% 0.0% kg 034.2819
0303.59 00 – – Other
0303.59 90.10 Marlins, sailfishes, spearfish 145% 145% 0.0% kg 034.289
0303.59 90.90 Other 40% 40% 17.5% kg 034.289
– Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0303.91 to 0303.99:
0303.63 00 – – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
0303.63 10 – – – For processing Free Free 17.5% kg 034.251
0303.63 90 – – – Other 40% 40% 17.5% kg 034.259
– – Haddock (Melanogrammus aeglefinus):
0303.64 10 – – – For processing Free Free 17.5% kg 034.2831
0303.64 90 – – – Other 40% 40% 17.5% kg 034.2839
0303.65 00 – – Coalfish (Pollachius virens) 40% 40% 17.5% kg 034.284
– – Hake (Merluccius spp., Urophycis spp.):
0303.66 10 – – – For processing Free Free 17.5% kg 034.271
0303.66 90 – – – Other 40% 40% 17.5% kg 034.279
0303.67 00 – – Alaska Pollock (Theragra chalcogramma) 40% 40% 17.5% kg 034.2887
0303.68 00 – – Blue whitings (Micromesistius poutassou, Micromesistius australis) 40% 40% kg 034.2888
0303.69 00 – – Other 40% 40% 17.5% kg 034.2889
– Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99:
0303.81 00 – – Dogfish and other sharks 40% 40% 17.5% kg 034.285
0303.82 00 – – Rays and skates (Rajidae) 40% 40% 17.5% kg 034.2894
– – Toothfish (Dissostichus spp.):
0303.83 10 – – – For processing Free Free 17.5% kg 034.2821
0303.83 90 – – – Other 40% 40% 17.5% kg 034.2829
0303.84 00 – – Seabass (Dicentrarchus spp.) 40% 40% 17.5% kg 034.287

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
– – Other:
0303.89 10 – – – Alewives, saithe and pollock, for processing Free Free 17.5% kg 034.2891
0303.89 20 – – – Snapper, croaker, grouper, dolphinfish (mahi- mahi) and bangamary
0303.89 20.10 – – – Dolphinfish (mahi-mahi, dorado) 145% 145% 0.0% kg 034.2892
0303.89 20.90 – – – Snapper, croaker, grouper, and bangmary 40% 40% 17.5% kg 034.2892
0303.89 30 – – – Flying fish 145% 145% 0.0% kg 034.2893
0303.89 90 – – – Other 40% 40% 17.5% kg 034.2899
– Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:
— Livers, roes and milt:
0303.91 10 – – – Livers 40% 40% 17.5% kg 034.2911
0303.91 20 – – – Roes 40% 40% 17.5% kg 034.2921
0303.91 30 – – – Milt 40% 40% 17.5% kg 034.293
0303.92 00 – – Shark fins 40% 40% 17.5% kg 034.294
– – Other:
0303.99 10 – – – For processing Free Free 17.5% kg 034.295
0303.99 90 – – – Other 40% 40% 17.5% kg 034.299
03.04 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.
– Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch
(Lates niloticus) and snakeheads (Channa spp.):
0304.31 00 – – Tilapias (Oreochromis spp.) 40% 40% 17.5% kg 034.5141
0304.32 00 – – Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 40% 40% 17.5% kg 034.142
0304.33 00 – – Nile perch (Lates niloticus) 40% 40% 17.5% kg 034.5143
0304.39 00 – – Other 40% 40% 17.5% kg 034.5149
– Fresh or chilled fillets of other fish: 17.5%
0304.41 00 – – Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 40% 40% 17.5% kg 034.5151
0304.42 00 – – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 40% 40% 17.5% kg 034.5152

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
0304.43 00 – – Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) 40% 40% 17.5% kg 034.5153
0304.44 00 – – Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 40% 40% 17.5% kg 034.5154
0304.45 00 – – Swordfish (Xiphias gladius) 40% 40% 17.5% kg 034.5121
0304.46 00 – – Toothfish (Dissostichus spp.) 40% 40% 17.5% kg 034.5131
0304.47 00 – – Dogfish and other sharks 40% 40% 17.5% kg 034.5191
0304.48 00 – – Rays and Skates (Rajidae) 40% 40% 17.5% kg 034.5192
– – Other:
0304.49 10 – – – Flying fish 145% 145% 0.0% kg 034.511
0304.49 90 – – – Other 40% 40% 17.5% kg 034.5159
– Other, fresh or chilled:
0304.51 00 – – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni,
Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 40% 40% 17.5% kg 034.5161
0304.52 00 – – Salmonidae 40% 40% 17.5% kg 034.5162
0304.53 00 – – Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 40% 40% kg 034.5163
0304.54 00 – – Swordfish (Xiphias gladius) 40% 40% 0.0% kg 034.5122
0304.55 00 – – Toothfish (Dissostichus spp.) 40% 40% 17.5% kg 034.5132
0304.56 00 – – Dogfish and other sharks 40% 40% 17.5% kg 034.5171
0304.57 00 – – Rays and Skates (Rajidae) 40% 40% 17.5% kg 034.5172
0304.59 00 – – Other
0304.59 00.10 – – -Fillets of dolphinfish, fresh or chilled 145% 145% 0.0% kg 034.5169
0304.59 00.20 – – – Fillets of King Mackerel, fresh or chilled 145% 145% 0.0% kg 034.5169
0304.59 00.30 – – – Fillets of Yellowfin Tuna, fresh or chilled 145% 145% 0.0% kg 034.5169
0304.59 00.90 – – – Other 40% 40% 17.5% kg 034.5169
– Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):
0304.61 00 – – Tilapias (Oreochromis spp.) 40% 40% 17.5% kg 034.441

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
0304.62 00 – – Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 40% 40% 17.5% kg 034.442
0304.63 00 – – Nile Perch (Lates niloticus) 40% 40% 17.5% kg 034.443
0304.69 00 – – Other 40% 40% 17.5% kg 034.444
– Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:
0304.71 00 – – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 40% 40% 17.5% kg 034.451
0304.72 00 – – Haddock (Melanogrammus aeglefinus) 40% 40% 17.5% kg 034.452
0304.73 00 – – Coalfish (Pollachius virens) 40% 40% 17.5% kg 034.453
0304.74 00 – – Hake (Merluccius spp., Urophycis spp.) 40% 40% 17.5% kg 034.454
0304.75 00 – – Alaska Pollock (Theragra chalcogramma) 40% 40% 17.5% kg 034.455
0304.79 00 – – Other 40% 40% 17.5% kg 034.459
– Frozen fillets of other fish:
0304.81 00 – – Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 40% 40% 17.5% kg 034.461
0304.82 00 – – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 40% 40% 17.5% kg 034.462
0304.83 00 – – Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and
Citharidae) 40% 40% 17.5% kg 034.463
0304.84 00 – – Swordfish (Xiphias gladius) 40% 40% 17.5% kg 034.42
0304.85 00 – – Toothfish (Dissostichus spp.) 40% 40% 17.5% Kg 034.43
0304.86 00 – – Herrings (Clupea harengus, Clupea pallasii) 40% 40% 17.5% kg 034.464
0304.87 00 – – Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) 145% 145% kg 034.465
0304.88 00 – – Dogfish, other sharks, rays and skates (Rajidae) 40% 40% 17.5% kg 034.44
– – Other:
0304.89 10 – – – Flying fish 145% 145% 17.5% kg 034.41
0304.89 90 – – – Other 40% 40% 17.5% kg 034.469
– Other, frozen:
0304.91 00 – – Swordfish (Xiphias gladius) 40% 40% 17.5% kg 034.551
0304.92 00 – – Toothfish (Dissostichus spp.) 40% 40% 17.5% kg 034.552
0304.93 00 – – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch
(Lates niloticus) and snakeheads (Channa spp.) 40% 40% 17.5% kg 034.553

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
0304.94 00 – – Alaska Pollock (Theragra chalcogramma) 40% 40% 17.5% kg 034.554
0304.95 00 – – Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock
(Theragra chalcogramma) 40% 40% kg 034.555
0304.96 00 – – Dogfish and other sharks 40% 40% 17.5% Kg 034.556
0304.97 00 – – Rays and skates (Rajidae) 40% 40% 17.5% kg 034.557
0304.99 00 – – Other
0304.99 00.10 – – -Fillets of dolphinfish, fresh or chilled 145% 145% 0.0% 034.559
0304.99 00.20 – – – Fillets of King Mackerel, fresh or chilled 145% 145% 0.0% 034.559
0304.99 00 – – Other 40% 40% 17.5% kg 034.559
03.05 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process.
0305.20 00 – Livers, roes and milt of fish, dried, smoked, salted or in brine 20% See table 17.5% kg 035.4
– Fish fillets, dried, salted or in brine, but not smoked:
0305.31 00 – – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 20% 20% 17.5% kg 035.121
0305.32 00 – – Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 20% 20% 17.5% kg 035.122
0305.39 00 – – Other 20% 20% 17.5% kg 035.129
– Smoked fish, including fillets, other than edible fish offal:
0305.41 00 – – Pacific salmon (Oncorhynchus nerka, oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 20% See table 17.5% kg 035.31

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
0305.42 00 – – Herrings (Clupea harengus, Clupea pallasii) 30% See table 17.5% kg 035.32
0305.43 00 – – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 20% 20% 17.5% kg 035.34
0305.44 00 – – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni,
Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 20% 20% 17.5% kg 035.35
– – Other:
0305.49 10 – – – Cod, mackerel and alewives 30% 30% 17.5% kg 035.33
0305.49 90 – – – Other 20% 20% 17.5% kg 035.39
– Dried fish, other than edible fish offal, whether or not salted but not smoked:
0305.51 00 – – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Free Free 0.0% kg 035.11
0305.52 00 – – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.),
Nile perch
(Lates niloticus) and snakeheads (Channa spp.) 40% 40% 17.5% kg 035.132
0305.53 00 – – Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 40% 40% 17.5% kg 035.133
0305.54 00 – – Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae) 40% 40% 17.5% kg 035.134

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
– – Other:
0305.59 10 – – – Mackerel Free Free 0.0% kg 035.131
– – – Herrings, alewives, saithe, pollock, haddock and hake:
0305.59 21 – – – – Alaska pollock Free Free 0.0% kg 035.1321
0305.59 29 – – – – Other Free Free 0.0% kg 035.1329
0305.59 90 – – – Other 20% 20% 0.0% kg 035.139
– Fish, salted but not dried or smoked and fish in brine, other than edible fish offal:
0305.61 00 – – Herrings (Clupea harengus, Clupea pallasii) Free Free 17.5% kg 035.291
0305.62 00 – – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Free Free 17.5% kg 035.21
0305.63 00 – – Anchovies (Engraulis spp.) 20% See table 17.5% kg 035.22
0305.64 00 – – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 20% 20% 17.5% kg 035.294
– – Other:
0305.69 10 – – – Mackerel Free Free 17.5% kg 035.292
0305.69 20 – – – Alewives, saithe, pollock, haddock and hake Free Free 17.5% kg 035.293
0305.69 90 – – – Other 20% 20% 17.5% kg 035.299
– Fish fins, heads, tails, maws and other edible fish offal:
0305.71 00 – – Shark fins 20% 20% 17.5% kg 035.133
0305.72 00 – – Fish heads, tails and maws 20% 20% 17.5% kg 035.295
0305.79 00 – – Other 20% 20% 17.5% Kg 035.296

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
03.06 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; 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.) 40% 40% 17.5% kg 036.191
0306.12 00 – – Lobsters (Homarus spp.) 40% 40% 17.5% kg 036.192
0306.14 00 – – Crabs 40% 40% 17.5% kg 036.193
0306.15 00 – – Norway lobsters (Nephrops norvegicus) 40% 40% 17.5% kg 036.196
0306.16 00 – – Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) 40% 40% 17.5% kg 036.111
0306.17 00 – – Other shrimps and prawns 40% 40% 17.5% kg 036.119
0306.19 00 – – Other 40% 40% 17.5% kg 036.199
– Live, fresh, or chilled:
– – Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):
0306.31 10 – – – Live, for breeding or rearing Free Free 17.5% kg 036.211
0306.31 90 – – – Other: 40% 40% 17.5% kg 036.221
– – Lobsters (Homarus spp.)
0306.32 10 – – – Live, for breeding or rearing Free Free 17.5% kg 036.231
0306.32 90 – – – Other 40% 40% 17.5% kg 036.241
0306.33 00 — Crabs 40% 40% 17.5% kg 036.261
0306.34 00 — Norway lobsters (Nephrops norvegicus) 40% 40% 17.5% kg 036.2911
– – Cold-water shrimps and prawns (Pandalus spp., Crangon crangon):
0306.35 10 – – – Live, for breeding or rearing Free Free 17.5% kg 036.25111
0306.35 30 – – – Other, cultured 40% 40% 17.5% kg 036.25211
0306.35 90 – – – Other, wild 40% 40% 17.5% kg 036.25311
– – Other shrimps and prawns:
0306.36 10 – – – Live, for breeding or rearing Free Free 17.5% kg 036.25121
0306.36 30 – – – Other, cultured 40% 40% 17.5% kg 036.25221
0306.36 90 – – – Other, wild 40% 40% 17.5% kg 036.25321
– – Other:
0306.39 10 – – – Live, for breeding or rearing Free Free 17.5% kg 036.271
0306.39 90 – – – Other 40% 40% 17.5% kg 036.291
– Other: 17.5%
0306.91 00 — Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) 40% 40% 17.5% kg 036.2991
0306.92 00 — Lobsters (Homarus spp.) 40% 40% 17.5% kg 036.2992

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
0306.93 00 — Crabs 40% 40% 17.5% kg 036.2993
0306.94 00 — Norway lobsters (Nephrops norvegicus) 40% 40% 17.5% kg 036.2994
0306.95 00 – – Other shrimps and prawns 40% 40% 17.5% kg 036.2995
– – Other:
0306.99 10 – – – Live, for breeding or rearing Free Free 17.5% kg 036.2998
0306.99 90 – – – Other 40% 40% 17.5% kg 036.2299
03.07 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not
cooked before or during the smoking process.
– Oysters:
– – Live, fresh or chilled:
0307.11 10 – – – For breeding or rearing Free Free 17.5% kg 036.311
0307.11 90 – – – Other 40% 40% 17.5% kg 036.3191
0307.12 00 – – Frozen 40% 40% 17.5% kg 036.3192
0307.19 00 – – Other 40% 40% 17.5% kg 036.3199
– Scallops and other molluscs of the family Pectinidae:
0307.21 00 – – Live, fresh or chilled 40% See table 17.5% kg 036.351
0307.22 00 – – Frozen 40% 40% 17.5% kg 036.3912
0307.29 00 – – Other 40% See table 17.5% kg 036.391
– Mussels (Mytilus spp., Perna spp.):
0307.31 00 – – Live, fresh or chilled 40% See table 17.5% kg 036.352
0307.32 00 – – Frozen 40% 40% 17.5% kg 036.3922
0307.39 00 – – Other 40% Free 17.5% kg 036.3929
– Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp.,
Loligo spp., Nototodarus spp., Sepioteuthis spp.):
– – Live, fresh or chilled:
0307.42 10 – – – For breeding or rearing Free Free 17.5% kg 036.3311
0307.42 90 – – – Other 40% 40% 17.5% kg 036.3312
0307.43 00 – – Frozen 40% 40% 17.5% kg 036.3711
0307.49 00 – – Other 40% 40% 17.5% kg 036.371
– Octopus (Octopus spp.):
0307.51 00 – – Live, fresh or chilled 40% See table 17.5% kg 036.332
0307.52 00 – – Frozen 40% 40% 17.5% kg 036.372
0307.59 00 – – Other 40% See table 17.5% kg 036.379
0307.60 00 – Snails, other than sea snails 40% 40% 17.5% kg 012.93
– Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae,
Solecurtidae, Solenadae, Tridacnidae and Veneradae):

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
0307.71 00 – – Live, fresh or chilled 40% 40% 17.5% kg 036.354
0307.72 00 – – Frozen 40% 40% 17.5% kg 036.392
0307.79 00 – – Other 40% 40% 17.5% kg 036.394
– Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.):
0307.81 00 — Live, fresh or chilled abalone (Haliotis spp.) 40% 40% 17.5% kg 036.3551
— Live, fresh or chilled stromboid conchs (Strombus spp.):
0307.82 10 – – – For breeding or rearing 40% 40% 17.5% kg 036.3552
0307.82 90 – – – Other 40% 40% 17.5% kg 036.3559
0307.83 00 — Frozen abalone (Haliotis spp.) 40% 40% 17.5% kg 036.3961
0307.84 00 — Frozen stromboid conchs (Strombus spp.) 40% 40% 17.5% kg 036.3962
0307.87 00 — Other abalone (Haliotis spp.) 40% 40% 17.5% kg 036.3963
0307.88 00 — Other stromboid conchs (Strombus spp.) 40% 40% 17.5% kg 036.3964
– Other:
– – Live, fresh or chilled:
0307.91 10 – – – Conch 40% 40% 17.5% kg 036.3561
– – – Other molluscs:
0307.91 21 – – – – For breeding or rearing Free Free 17.5% kg 036.3562
0307.91 29 – – – – Other 40% 40% 17.5% kg 036.3569
0307.92 00 – – Frozen 40% 40% 17.5% kg 036.3961
– – Other:
0307.99 10 – – – Sea-eggs 40% See table 17.5% kg 036.393
0307.99 20 – – – Conch 40% See table 17.5% kg 036.396
0307.99 90 – – – Other, including flours, meals and pellets fit for human consumption 40% See table 17.5% kg 036.3999
03.08 Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking
process.
– Sea cucumbers (Stichopus joponicus, Holothuroidea):
0308.11 00 – – Live, fresh or chilled 40% 40% 17.5% kg 036.357
0308.12 00 – – Frozen 40% 40% 17.5% kg 036.3971
0308.19 00 – – Other 40% 40% 17.5% kg 036.397
– Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus):
0308.21 00 – – Live, fresh or chilled 40% 40% 17.5% kg 036.358
0308.22 00 – – Frozen 40% 40% 17.5% kg 036.3981
0308.29 00 – – Other 40% 40% 17.5% kg 036.398

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
0308.30 00 – Jellyfish (Rhopilema spp.) 40% 40% 17.5% kg 036.3991
0308.90 00 – Other 40% 40% 17.5% kg 036.3992
03.09 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption
0309.10 00 – Of fish 20% 20% 17.5% kg 291.9691
0309.90 00 – Other 40% 40% 17.5% kg 291.9692

CHAPTER 4

DAIRY PRODUCE; BIRDS’ EGGS; NATURAL HONEY;
EDIBLE PROCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes.

  1. The expression “milk” means full cream milk or partially or completely skimmed milk.
  2. For the purposes of heading 04.03, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.
  3. For the purposes of heading 04.05:

(a) The term “butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.

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

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

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

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

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

  1. This Chapter does not cover:

(a) Non-living insects, unfit for human consumption (heading 05.11);

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

(c) Products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 19.01 or 21.06); or

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

  1. For the purposes of heading 04.10, the term “insects” means edible non- living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).

Subheading Notes.

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

HS
CET
DUTY
RATE
EPA
COUNTER- VAILING DUTY
VAT
UNIT
SITC REV 4
04.01 Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
0401.10 00 – Of a fat content, by weight, not exceeding 1% 141% 141% $0.33 per litre ex T&T 0.0% kg 022.11
0401.20 00 – Of a fat content, by weight, exceeding 1% but not exceeding 6% 141% 141% $0.33 per litre ex T&T 0.0% kg 022.12
0401.40 00 – Of a fat content, by weight, exceeding 6% but not exceeding 10% 141% 141% $0.33 per litre ex T&T 17.5% kg 022.131
0401.50 00 – Of a fat content, by weight, exceeding 10% 141% 141% $0.33 per litre ex T&T 17.5% kg 022.132
04.02 Milk and cream, concentrated or containing added sugar or other sweetening matter.
0402.10 00 – In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% 141% 141% kg 022.21
– In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5%:
0402.21 00 – – Not containing added sugar or other sweetening matter 141% 141% $0.33 per litre ex T&T 17.5% kg 022.221
0402.29 00 – – Other 141% 141% $0.33 per litre ex T&T 17.5% kg 022.229
– Other:
0402.91 00 – – Not containing added sugar or other sweetening matter 141% 141% $0.33 per litre ex T&T 0.0% kg 022.23
– – Other:
0402.99 10 – – – Condensed milk 30% Free 0.0% kg 022.241
0402.99 90 – – – Other 20% 20% $0.33 per litre ex T&T 17.5% kg 022.249
04.03 Yogurt; buttermilk, curdled milk and cream, 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.
0403.20 00 – Yogurt 20% 20% $0.33 per litre ex T&T 17.5% kg 022.31
0403.90 00 – Other 10% 10% $0.33 per litre ex T&T 17.5% kg 022.32
04.04 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening
matter, not elsewhere specified or included.
0404.10 00 – Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter 5% Free $0.33 per litre ex T&T 17.5% kg 022.41
0404.90 00 – Other 5% Free $0.33 per litre ex T&T 17.5% kg 022.49
04.05 Butter and other fats and oils derived from milk; dairy spreads.
– Butter:

HS
CET
DESCRIPTION OF GOODS
DUTY
RATE
EPA
COUNTER- VAILING DUTY
VAT
UNIT
SITC REV 4
0405.10 10 – – – Non-salted butter 10% 10% $0.33 per litre ex T&T 17.5% kg 023.01
0405.10 20 – – – Salted butter 10% 10% $0.33 per litre ex T&T 17.5% kg 023.02
0405.20 00 – Dairy spreads 20% 20% $0.33 per litre ex T&T 17.5% kg 023.03
– Other:
0405.90 10 – – – Butter fat and butter oil 5% Free $0.33 per litre ex T&T 17.5% kg 023.04
0405.90 20 – – – Ghee 10% 10% $0.33 per litre ex T&T 17.5% kg 023.05
0405.90 90 – – – Other 10% 10% $0.33 per litre ex T&T 17.5% kg 023.09
04.06 Cheese and curd.
0406.10 00 – Fresh (unripened or uncured) cheese, including whey cheese, and curd 5% Free $0.33 per litre ex T&T 0.0% kg 024.91
0406.20 00 – Grated or powdered cheese, of all kinds 5% Free $0.33 per litre ex T&T 17.5% kg 024.1
0406.30 00 – Processed cheese, not grated or powdered 5% Free $0.33 per litre ex T&T 0.0% kg 024.2
0406.40 00 – Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti 5% Free $0.33 per litre ex T&T 17.5% kg 024.3
0406.90 00 – Other cheese 5% Free $0.33 per litre ex T&T 17.5% kg 024.99
04.07 Birds’ eggs, in shell, fresh, preserved or cooked.
– Fertilised eggs for incubation:
– – Of fowls of the species Gallus domesticus :
0407.11 10 – – – For breeder flock Free Free 17.5% kg 025.111
0407.11 20 – – – Not for breeder flock 30% 30% 17.5% kg 025.121
– – Other: 17.5%
0407.19 10 – – – For breeder flock Free Free 17.5% kg 025.119
0407.19 20 – – – Not for breeder flock 30% 30% 17.5% kg 025.129
– Other fresh eggs:
0407.21 00 – – Of fowls or the species Gallus domesticus 135% 135% 0.0% kg 025.131
0407.29 00 – – Other 135% 135% 0.0% kg 025.139
0407.90 00 – Others 40% 40% 17.5% kg 025.19
04.08 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.
– Egg yolks:
0408.11 00 – – Dried 40% 40% 17.5% kg 025.211
0408.19 00 – – Other 40% 40% 17.5% kg 025.221
– Other:
0408.91 00 – – Dried 40% 40% 17.5% kg 025.219
0408.99 00 – – Other 40% 40% 17.5% kg 025.229
0409.00 00 Natural honey. 40% 40% 17.5% kg 061.6
04.10 00 Insects and other edible products of animal origin, not elsewhere specified or included:
0410.10 00 – Insects 40% See table 17.5% kg 098.921
0410.90 00 – Other 40% See table 17.5% kg 098.929

CHAPTER 5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes.

  1. This Chapter does not cover –

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

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

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

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

  1. For the purposes of heading 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
  2. Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as “ivory”.
  3. Throughout the Nomenclature, the expression horsehair means hair of the manes or tails of equine or bovine animals. Heading 05.11 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
0501.00 00 Human hair, unworked, whether or not washed or scoured; waste of human hair. 5% Free 17.5% kg 291.91
05.02 Pigs’, hogs’, or boars’ bristles and hair; badger hair and
other brush making hair; waste of such bristles or hair.
0502.10 00 – Pigs’, hogs’ or boars’ bristles and hair and waste thereof 5% Free 17.5% kg 291.921
0502.90 00 – Other 5% Free 17.5% kg 291.929
[05.03] Deleted
05.04.00 Guts, bladders and stomachs of animals (other than
fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried and smoked.
0504.00 10 – Tripe 5% Free 17.5% kg 291.931
0504.00 20 – Sausage casings 5% Free 17.5% kg 291.932
0504.00 90 – Other 5% Free 17.5% kg 291.939
05.05 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts
0505.10 00 – Feathers of a kind used for stuffing; down 5% Free 17.5% kg 291.951
0505.90 00 – Other 5% Free 17.5% kg 291.959
05.06 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid
or degelatinised; powder and waste of these products.
0506.10 00 – Ossein and bones treated with acid 5% 5% 17.5% kg 291.111
0506.90 00 – Other 5% 5% 17.5% kg 291.119
05.07 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.
0507.10 00 – Ivory; ivory powder and waste 5% Free 17.5% kg 291.161
0507.90 00 – Other 5% Free 17.5% kg 291.169
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. 5% Free 17.5% kg 291.115
[05.09] Deleted

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
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. 5% 5% 17.5% kg 291.98
05.11 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 17.5% kg 291.94
– Other: 17.5%
– – Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3:
0511.91 10 – – – Fish waste 5% Free 17.5% kg 291.961
0511.91 90 – – – Other Free Free 17.5% kg 291.969
– – Other:
0511.99 10 – – – Human remains Free Free 17.5% kg 291.991
0511.99 90 – – – Other Free Free 17.5% kg 291.999

Note.

SECTION II VEGETABLE PRODUCTS

  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.

59

CHAPTER 6

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

Notes.

  1. Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless, it does not include potatoes, onions, shallots, garlic, or other products of Chapter 7.
  2. Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths, and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 97.01.

HS
CET
DESCRIPTION OF GOODS
DUTY
RATE
EPA
VAT
UNIT
SITC REV 4
06.01 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12.
0601.10 00 – Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant Free Free 17.5% kg/u 292.611
– Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots:
0601.20 10 – – – Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower Free Free 17.5% kg/u 292.612
0601.20 20 – – – Chicory plants Free Free 17.5% kg/u 292.613
0601.20 30 – – – Roots 5% Free 17.5% kg/u 292.619
06.02 Other live plants (including their roots), cuttings and slips; mushroom spawn.
0602.10 00 – Unrooted cuttings and slips Free Free 17.5% kg/u 292.691
0602.20 00 – Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts Free Free kg/u 292.692
0602.30 00 – Rhododendrons and azaleas, grafted or not Free Free 17.5% kg/u 292.693
0602.40 00 – Roses, grafted or not Free Free 17.5% kg/u 292.694
– Other:
0602.90 10 – – – Banana plants 15% 15% 17.5% kg 292.695
0602.90 20 – – – Coconut plants 15% 15% 17.5% kg 292.696
0602.90 30 – – – Cocoa plants 15% 15% 17.5% kg 292.697
0602.90 40 – – – Citrus plants 15% 15% 17.5% kg 292.698
0602.90 90 – – – Other Free Free 17.5% kg 292.699
06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried,
dyed, bleached, impregnated or otherwise prepared.
– Fresh:
0603.11 00 – – Roses 40% See table 17.5% kg 292.7111
0603.12 00 – – Carnations 40% See table 17.5% kg 292.7112
0603.13 00 – – Orchids 40% See table 17.5% kg 292.7113
0603.14 00 – – Chrysanthemums 40% See table 17.5% kg 292.7114
– – Lilies (Lilium spp. ):
0603.15 10 – – – Ginger lilies 40% See table 17.5% kg 292.7116
0603.15 90 – – – Other lilies 40% See table 17.5% kg 292.71191
– – Other:
0603.19 10 – – – Anthuriums 40% See table 17.5% kg 292.7115
0603.19 30 – – – Gerberas 40% See table 17.5% kg 292.7117
0603.19 40 – – – Heliconias (Heliconia spp .) 40% See table 17.5% kg 292.7118
0603.19 90 – – – Other 40% See table 17.5% kg 292.71199
0603.90 00 – Other 40% See table 17.5% kg 292.719

HS
CET
DESCRIPTION OF GOODS
DUTY
RATE
EPA
VAT
UNIT
SITC REV 4
06.04 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
0604.20 00 – Fresh 40% See table 17.5% kg 292.723
0604.90 00 – Other 40% See table 17.5% kg 292.724

CHAPTER 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

Notes.

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

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

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

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

(d) flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06).

  1. However, dried or crushed or ground fruits of the genus Capsicum
    or of the genus
    Pimenta are excluded from this Chapter (heading 09.04).
  2. Heading 07.11 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.

63

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
07.01 Potatoes, fresh or chilled.
0701.10 00 – Seed Free Free 17.5% kg 054.11
0701.90 00 – Other 30% Free 0.0% kg 054.19
0702.00 00 Tomatoes, fresh or chilled.
0702.00 00.10 – – – Cherry tomatoes 199% 199% 0.0% kg 054.4
0702.00 00.20 – – – Plum tomatoes 199% 199% 0.0% kg 054.4
0702.00 00.90 – – – Other tomatoes 199% 199% 0.0% kg 054.4
07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
– Onions and shallots:
0703.10 10 – – – Onions 216% 216% 0.0% kg 054.511
0703.10 20 – – – Shallots (eschallots) 109% 109% 0.0% kg 054.512
0703.20 00 – Garlic Free Free 0.0% kg 054.521
0703.90 00 – Leeks and other alliaceous vegetables 40% See table 17.5% kg 054.529
07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
– Cauliflowers and broccoli:
0704.10 10 – – – Cauliflowers 109% 109% 0.0% kg 054.531
0704.10 90 – – – Other 40% 40% 0.0% kg 054.532
0704.20 00 – Brussels sprouts 40% See table 17.5% kg 054.533
– Other:
0704.90 10 – – – Cabbages 109% 109% 0.0% kg 054.534
0704.90 90 – – – Other 40% 40% 0.0% kg 054.539
07.05 Lettuce (Lactuca stavia ) and chicory (Chichorium spp.),
fresh or chilled
– Lettuce:
0705.11 00 – – Cabbage lettuce (head lettuce) 109% 109% 0.0% kg 054.541
0705.19 00 – – Other
0705.19 00.10 – – – Romaine lettuce 109% 109% 0.0% kg 054.542
0705.19 00.90 – – – Other lettuce 109% 109% 0.0% kg 054.542
– Chicory:
0705.21 00 – – Witloof chicory (Chichorium intybus var. foliosum ) 40% See table 17.5% kg 054.543
0705.29 00 – – Other 40% See table 0.0% kg 054.549
07.06 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
– Carrots and turnips:
0706.10 10 – – – Carrots 109% 109% 0.0% kg 054.551
0706.10 90 – – – Other 40% 40% 0.0% kg 054.552
– Other:
0706.90 10 – – – Beets 109% 109% 0.0% kg 054.553
0706.90 90 – – – Other 40% 40% 0.0% kg 054.559
0707.00 Cucumbers and gherkins, fresh or chilled.
0707.00 10 – – – Cucumbers 109% 109% 0.0% kg 054.561
0707.00 20 – – – Gherkins 40% 40% 17.5% kg 054.562
07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled.

64

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
0708.10 00 – Peas (Pisum Sativum ): 40% 40% 0.0% kg 054.573
– Beans (Vigna spp, Phaseolus spp .):
0708.20 10 – – – String beans (Phaseolus vulgaris ) 109% 109% 0.0% kg 054.574
0708.20 20 – – – Bora (bodi) beans (Vigna spp .) 40% 40% 0.0% kg 054.575
0708.20 30 – – – Blackeye peas (Vigna unguiculata ) 40% 40% 0.0% kg 054.572
0708.20 90 – – – Other 40% 40% 0.0% kg 054.576
– Other leguminous vegetables:
0708.90 10 – – – Pigeon peas (Cajanus cajan ) 109% 109% 0.0% kg 054.571
0708.90 90 – – – Other 40% 40% 0.0% kg 054.579
07.09 Other vegetables, fresh or chilled.
0709.20 00 – Asparagus 40% See table 17.5% kg 054.592
0709.30 00 – Aubergines (egg-plants) 160% See table 0.0% kg 054.593
0709.40 00 – Celery other than celeriac 40% See table 0.0% kg 054.594
– Mushrooms and truffles:
0709.51 00 – – Mushrooms of the genus Agaricus 40% See table 17.5% kg 054.581
0709.52 00 – – Mushrooms of the genus Boletus 40% See table 0.0% kg 054.581
0709.53 00 — Mushrooms of the genus Cantharellus 40% 40% 0.0% kg 054.582
0709.54 00 — Shiitake (Lentinus edodes) 40% 40% 0.0% kg 054.583
0709.55 00 — Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum) 40% 40% 0.0% kg 054.584
0709.56 00 –Truffles (Tuber spp.). 40% 40% 0.0% kg 054.585
0709.59 00 – – Other 40% See table 0.0% kg 054.589
– Fruits of the genus Capsicum or of the genus
Pimenta :
0709.60 10 – – – Sweet peppers 160% 160% 0.0% kg 054.5941
0709.60 90 – – – Other 40% 40% 0.0% kg 054.5949
0709.70 00 – Spinach, New Zealand spinach and orache spinach (garden spinach) 40% 40% 0.0% kg 054.595
– Other:
0709.91 00 – – Globe artichokes 40% 40% 17.5% kg 054.5995
0709.92 00 – – Olives 40% 40% 17.5% kg 054.5996
– – Pumpkins, squash and gourds (Cucurbita spp. ):
0709.93 10 – – – Pumpkins 160% 160% 0.0% kg 054.5993
0709.93 90 – – – Other 40% 40% 17.5% kg 054.5999
– Other:
0709.99 10 – – – Zucchini 40% 40% 0.0% kg 054.5991
0709.99 20 – – – Ochroes 160% 160% 0.0% kg 054.5992
0709.99 30 – – – Sweet corn (corn on the cob) 160% 160% 0.0% kg 054.5994
0709.99 90 – – – Other 40% 40% 0.0% kg 054.5999
07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.

65

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
0710.10 00 – Potatoes 30% See table 17.5% kg 054.691
– Leguminous vegetables, shelled or unshelled:
– – Peas (Pisum Sativum ):
0710.21 10 – – – Garden peas for use in industry 5% Free 17.5% kg 054.6921
0710.21 20 – – – Other peas for use in industry 5% Free 17.5% kg 054.6922
0710.21 90 – – – Other 160% 160% 17.5% kg 054.6929
– – Beans (Vigna spp., Phaseolus spp .):
0710.22 10 – – – String beans, for use in industry 5% Free 17.5% kg 054.6931
0710.22 20 – – – Other beans for use in industry 5% Free 17.5% kg 054.6932
0710.22 90 – – – Other 160% 160% 17.5% kg 054.6939
– – Other:
0710.29 10 – – – For use in industry 5% Free 17.5% kg 054.6941
0710.29 90 – – – Other 160% 160% 17.5% kg 054.6942
– Spinach, New Zealand spinach and orache spinach (garden spinach):
0710.30 10 – – – For use in industry 5% Free 0.0% kg 054.6951
0710.30 90 – – – Other 160% 160% 0.0% kg 054.6959
– Sweet corn:
0710.40 10 – – – For use in industry 5% 5% 0.0% kg 054.611
0710.40 90 – – – Other 160% See table 0.0% kg 054.619
– Other vegetables:
0710.80 10 – – – Beets, for use in industry 5% Free 0.0% kg 054.6961
0710.80 20 – – – Other beets 160% 160% 0.0% kg 054.6969
0710.80 30 – – – Carrots, for use in industry 5% Free 0.0% kg 054.6971
0710.80 40 – – – Other carrots 160% 160% 0.0% kg 054.6979
0710.80 80 – – – Other, for use in industry 5% Free 17.5% kg 054.6981
0710.80 90 – – – Other 160% 160% 17.5% kg 054.6989
– Mixtures of vegetables:
0710.90 10 – – – For use in industry 5% 5% 17.5% kg 054.6991
0710.90 90 – – – Other 160% See table 17.5% kg 054.6999
07.11 Vegetables provisionally preserved, but unsuitable in that state for immediate consumption.
0711.20 00 – Olives 5% Free 17.5% kg 054.71
0711.40 00 – Cucumbers and gherkins 5% Free 17.5% kg 054.72
– Mushrooms and truffles:
0711.51 00 – – Mushrooms of the genus Agaricus 5% Free 17.5% kg 054.731
0711.59 00 – – Other 5% Free 17.5% kg 054.739
0711.90 00 – Other vegetables; mixtures of vegetables 5% Free 17.5% kg 054.79
07.12 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
0712.20 00 – Onions 5% Free 17.5% kg 056.12

66

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
– Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles:
0712.31 00 – – Mushrooms of the genus Agaricus 5% Free 17.5% kg 056.131
0712.32 00 – – Wood ears (Auricularia spp.) 5% Free 17.5% kg 056.132
0712.33 00 – – Jelly fungi (Tremella spp.) 5% Free 17.5% kg 056.133
0712.34 00 –Shiitake (lentinus edodes) 5% 5% 17.5% kg 056.134
0712.39 00 – – Other 5% Free 17.5% kg 056.139
– Other vegetables; mixtures of vegetables:
0712.90 10 – – – Sweet corn, for sowing Free Free 17.5% kg 056.191
0712.90 90 – – – Other 5% 5% 17.5% kg 056.199
07.13 Dried leguminous vegetables, shelled, whether or not skinned or split.
– Peas (Pisum Sativum ):
0713.10 20 – – – Split peas Free Free 0.0% kg 054.212
0713.10 90 – – – Other peas 5% Free 0.0% kg 054.219
0713.20 00 – Chickpeas (Garbanzos ) 5% Free 0.0% kg 054.22
– Beans (Vigna spp.; Phaseolus spp. ):
0713.31 00 – – Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek 5% Free 0.0% kg 054.231
0713.32 00 – – Small red (adzuki ) beans (Phaseolus or vigna angularis ) 5% Free 0.0% kg 054.232
– – Kidney beans, including white pea beans (Phaseolus vulgaris ): 0.0%
0713.33 10 – – – Red kidney beans 40% 40% 0.0% kg 054.233
0713.33 90 – – – Other 5% Free 0.0% kg 054.234
0713.34 00 – – Bambara beans (Vigna subterranea or Voandzeia subterranea ) 5% 5% 0.0% kg 054.235
0713.35 00 – – Cow peas (Vigna unguiculata ) 5% 5% 17.5% kg 054.236
– – Other:
0713.39 10 – – – Blackeye peas 15% Free 0.0% kg 054.213
0713.39 90 – – – Other 5% Free 17.5% kg 054.239
0713.40 00 – Lentils 5% Free 0.0% kg 054.24
0713.50 00 – Broad beans ((Vicia faba var. major) and horse beans (Vicia faba bar. Equina, Vicia faba var. minor) 5% Free 0.0% kg 054.25
0713.60 00 – Pigeon peas (Cajanus cajan ) 15% 15% 0.0% kg 054.292
0713.90 00 – Other 5% Free 0.0% kg 054.299
07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith.
0714.10 00 – Manioc (cassava)
0714.10 00.10 – – – Manioc (cassava) fresh or chilled 40% 40% 0.0% kg 054.81
0714.10 00.90 – – – Manioc (cassava) frozen or dried 40% 40% 0.0% kg 054.81

67

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
0714.20 00 – Sweet potatoes 160% 160% 0.0% kg 054.831
0714.30 00 – Yams (Dioscorea spp. ) 0.0%
0714.30 00.10 – – – – Yams (Dioscorea spp. ) fresh or chilled 40% 40% 0.0% kg 054.836
0714.30 00.90 – – – Yams (Dioscorea spp. ) frozen or dried 40% 40% 0.0% kg 054.836
0714.40 00 – Taro (Colocasia spp. ) 40% 40% 17.5% kg 054.837
0714.50 00 – Yautia (Xanthosoma spp. ) 40% 40% 17.5% kg 054.838
– Other:
0714.90 10 – – – Arrowroot 40% 40% kg 054.832
0714.90 20 – – – Dasheens
0714.90 20.10 – – – Dasheens fresh or chilled 40% 40% 0.0% kg 054.833
0714.90 20.90 – – – Dasheens frozen or dried 40% 40% 17.5% kg 054.833
0714.90 30 – – – Eddoes
0714.90 30.10 – – – Eddoes fresh or chilled 40% 40% 0.0% kg 054.834
0714.90 30.90 – – – Eddoes frozen or dried 40% 40% 17.5% kg 054.834
0714.90 40 – – – Tannias
0714.90 40.10 – – – Tannias fresh or chilled 40% 40% 0.0% kg 054.835
0714.90 40.90 – – – Tannias frozen or dried 40% 40% 17.5% kg 054.835
0714.90 90 – – – Other
0714.90 90.10 – – – Other fresh or chilled 40% 40% 0.0% kg 054.839
0714.90 90.90 – – – Other frozen or dried 40% 40% 17.5% kg 054.839

68

CHAPTER 8

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

Notes.

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

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

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

  1. Heading 08.12 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.

69

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
08.01 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
– Coconuts:
0801.11 00 – – Desiccated 40% see table 0.0% kg 057.711
0801.12 00 – – In the inner shell (endocarp) 40% see table 17.5% kg 057.7121
– – Other:
0801.19 10 – – – In shell (exocarp and mesocarp) 40% 40% 17.5% kg 057.7122
0801.19 90 – – – Other 40% 40% 17.5% kg 057.719
– Brazil nuts:
0801.21 00 – – In shell 40% see table 17.5% kg 057.721
0801.22 00 – – Shelled 40% See table 17.5% kg 057.722
– Cashew nuts:
0801.31 00 – – In shell 40% 40% 17.5% kg 057.731
0801.32 00 – – Shelled 40% 40% 17.5% kg 057.732
08.02 Other nuts, fresh or dried, whether or not shelled or peeled.
– Almonds:
0802.11 00 – – In shell
0802.11 00.10 – – – In shell, fresh 40% see table 0.0% kg 057.741
0802.11 00.90 – – – In shell, dried 40% see table 17.5% kg 057.741
0802.12 00 – – Shelled
0802.12 00.10 – – – Shelled, fresh 40% see table 0.0% kg 057.742
0802.12 00.90 – – – Shelled, dried 40% see table 17.5% kg 057.742
– Hazelnuts or filberts (Corylus spp.):
0802.21 00 – – In shell 40% see table 17.5% kg 057.751
0802.22 00 – – Shelled 40% see table 17.5% kg 057.752
– Walnuts:
0802.31 00 – – In shell 40% see table 17.5% kg 057.761
0802.32 00 – – Shelled 40% see table 17.5% kg 057.762
– Chestnuts (Castanea spp.):
0802.41 00 – – In shell 40% see table 17.5% kg 057.771
0802.42 00 – – Shelled 40% see table 17.5% kg 057.772
– Pistachios:
0802.51 00 – – In shell 40% see table 17.5% kg 057.781
0802.52 00 – – Shelled 40% see table 17.5% kg 057.782
– Macadamia nuts:
0802.61 00 – – In shell 40% Free 17.5% kg 057.7921
0802.62 00 – – Shelled 40% Free 17.5% kg 057.7922
0802.70 00 – Kola nuts (Kola spp.) 5% Free 17.5% kg 057.791
0802.80 00 – Areca nuts 5% Free 17.5% kg 057.793
– Other:
0802.91 00 –Pine nuts, in shell 5% Free 17.5% kg 057.794
0802.92 00 –Pine nuts, shelled 5% Free 17.5% kg 057.795

70

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
0802.99 00 –Other 5% 5% 17.5% kg 057.799
08.03 Bananas, including plantains, fresh or dried.
– Plantains:
0803.10 10 – – – Fresh 40% 40% 0.0% kg 057.32
0803.10 20 – – – Dried 40% 40% 17.5% kg 057.331
– Other:
— Bananas:
0803.90 11 —- Fresh 40% 40% 0.0% kg 057.31
0803.90 12 —- Dried 40% 40% 17.5% kg 057.321
0803.90 90 — Other 40% 40% 17.5% kg 057.339
08.04 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.
0804.10 00 – Dates 40% see table 17.5% kg 057.96
0804.20 00 – Figs 40% see table 17.5% kg 057.6
0804.30 00 – Pineapples
0804.30 00.10 – – – Pineapples, fresh 40% 40% 0.0% kg 057.95
0804.30 00.90 – – – Pineapples, dried 40% 40% 17.5% kg 057.95
0804.40 00 – Avocados
0804.40 00.10 – – – Avocados, fresh 40% 40% 0.0% kg 057.971
0804.40 00.90 – – – Avocados, dried 40% 40% 17.5% kg 057.971
– Guavas, mangoes and mangosteens:
0804.50 10 – – – Guavas
0804.50 10.10 – – – Guavas, fresh 40% 40% 0.0% kg 057.972
0804.50 10.90 – – – Guavas, dried 40% 40% 17.5% kg 057.972
0804.50 20 – – – Mangoes
0804.50 20.10 – – – Mangoes, fresh 40% 40% 0.0% kg 057.973
0804.50 20.90 – – – Mangoes, dried 40% 40% 17.5% kg 057.973
0804.50 30 – – – Mangosteens 40% 40% kg 057.974
08.05 Citrus fruit, fresh or dried.
0805.10 00 – Oranges
0805.10 00.10 – Oranges, fresh 40% 40% 0.0% kg 057.11
0805.10 00.90 – Oranges, dried 40% 40% 17.5% kg 057.11
– Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids:
– – Mandarins (including tangerines and satsumas)
0805.21 10 – – – Ugli fruit 40% 40% 17.5% kg 057.121
0805.21 20 – – – Ortaniques
0805.21 20.10 – – – Ortaniques, fresh 40% 40% 0.0% kg 057.122
0805.21 20.90 – – – Ortaniques, dried 40% 40% 17.5% kg 057.122
0805.21 90 – – – Other 40% 40% 17.5% kg 057.125
0805.22 00 – – Clementines 40% 40% 17.5% kg 057.123
0805.29 00 – – Other
0805.29 00.10 – – – Other 40% 40% 0.0% kg 057.1299
0805.29 00.90 – – – Other 40% 40% 17.5% kg 057.1299
0805.40 00 – Grapefruit and pomelos
0805.40 00.10 – – – Grapefruit, including pomelos, fresh 40% 40% 0.0% kg 057.22
0805.40 00.90 – – – Grapefruit, including pomelos, dried 40% 40% 17.5% kg 057.22
– Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia):
0805.50 10 – – – Lemons
0805.50 10.10 – – – Lemons, fresh 40% 40% 0.0% kg 057.211
0805.50 10.90 – – – Lemons, dried 40% 40% 17.5% kg 057.211
0805.50 20 – – – Limes
0805.50 20.10 – – – Limes, fresh 40% 40% 0.0% kg 057.212
0805.50 20.90 – – – Limes, dried 40% 40% 17.5% kg 057.212
0805.90 00 – Other 40% 40% 17.5% kg 057.29
0805.90 00.10 – Other citrus, fresh 40% 40% 0.0% kg 057.29
0805.90 00.90 – Other citrus, dried 40% 40% 17.5% kg 057.29
08.06 Grapes, fresh or dried.
0806.10 00 – Fresh 40% See table 17.5% kg 057.51
0806.20 00 – Dried 40% 40% 17.5% kg 057.52

7

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
08.07 Melons (including watermelons) and papaw (papayas), fresh.
– Melons (including watermelons):
0807.11 00 – – Watermelons 147% 147% 0.0% kg 057.911
– – Other:
0807.19 10 – – – Cantaloupes 147% 147% 0.0% kg 057.912
0807.19 20 – – – Muskmelons 147% 147% 17.5% kg 057.913
0807.19 90 – – – Other 147% 147% 17.5% kg 057.914
0807.20 00 – Papaws (papayas) 40% 40% 0.0% kg 057.915
08.08 Apples, pears and quinces, fresh.
0808.10 00 – Apples 40% See table 0.0% kg 057.4
0808.30 00 – Pears 40% See table 0.0% kg 057.921
0808.40 00 – Quinces 40% See table 17.5% kg 057.922
08.09 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
0809.10 00 – Apricots 40% See table 17.5% kg 057.931
– Cherries:
0809.21 00 – – Sour cherries (Prunus cerasus) 40% See table 17.5% kg 057.9321
0809.29 00 – – Other 40% See table 17.5% kg 057.9329
0809.30 00 – Peaches, including nectarines 40% See table 17.5% kg 057.933
0809.40 00 – Plums and sloes 40% See table 0.0% kg 057.934
08.10 Other fruit, fresh.
0810.10 00 – Strawberries 40% See table 0.0% kg 057.941
0810.20 00 – Raspberries, blackberries, mulberries and Loganberries
0810.20 00.10 – – – Raspberries and, blackberries 40% See
table 0.0% kg 057.942
0810.20 00.90 – – – Other, mulberries and Loganberries 40% See
table 17.5% kg 057.942
0810.30 00 – Black, white or red currants and gooseberries 40% See table 17.5% kg 057.98933
0810.40 00 – Cranberries, bilberries and other fruits of the genus Vaccinium
0810.40 00.10 – – – Bilberries of the genus Vaccinium 40% See 17.5% kg 057.944
0810.40 00.90 – – – Cranberries, and other fruits of the genus 40% See 17.5% kg 057.944
0810.50 00 – Kiwifruit 40% See table 0.0% kg 057.981
0810.60 00 – Durians 40% Free 17.5% kg 057.9891
0810.70 00 – Persimmons 40% 40% 17.5% kg 057.9894
– Other:
0810.90 10 – – – Sapodillas 40% See table 17.5% kg 057.982
0810.90 20 – – – Yellow mombin (golden apples) 40% See table 17.5% kg 057.983
0810.90 30 – – – Passion fruit 40% See table 0.0% kg 057.984
0810.90 40 – – – Soursop 40% See table 0.0% kg 057.985
0810.90 50 – – – Breadfruit 40% See table 0.0% kg 057.986
0810.90 60 – – – Carambolas 40% See table 17.5% kg 057.987
0810.90 70 – – – Akee (ackee) (Blighia sapida koenig) 40% See table 17.5% kg 057.988
0810.90 80 – – – Christophine (Choyote) 40% See table 0.0% kg 057.9892

72

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
0810.90 90 – – – Other 40% See table 17.5% kg 057.9899
08.11 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.
0811.10 00 – Strawberries 15% Free 17.5% kg 058.31
0811.20 00 – Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries 15% Free 0.0% kg 058.32
– Other:
0811.90 10 – – – Pineapples 15% Free 17.5% kg 058.391
0811.90 20 – – – West Indian cherries (Malpighia punicifolio L.) 15% Free 17.5% kg 058.392
0811.90 30 – – – Suriname cherries (Eugenia uniflora) 15% Free 17.5% kg 058.393
0811.90 90 – – – Other 15% Free 17.5% kg 058.399
08.12 Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption.
0812.10 00 – Cherries 15% Free 17.5% kg 058.211
– Other:
0812.90 10 – – – Pineapples 15% Free 17.5% kg 058.213
0812.90 90 – – – Other 15% Free 17.5% kg 058.219
08.13 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter.
0813.10 00 – Apricots 15% Free 17.5% kg 057.991
0813.20 00 – Prunes 15% Free 17.5% kg 057.992
0813.30 00 – Apples 15% Free 17.5% kg 057.993
0813.40 00 – Other fruit 15% Free 17.5% kg 057.994
0813.50 00 – Mixtures of nuts or dried fruits of this Chapter 15% Free 17.5% kg 057.995
0814.00 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.
0814.00 10 – – – Of citrus 15% 15% 17.5% kg 058.221
0814.00 90 – – – Other 15% 15% 17.5% kg 058.229

CHAPTER 9

COFFEE, TEA, MATÉ AND SPICES

Notes.

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

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

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

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

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

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
09.01 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.
– Coffee, not roasted:
– – Not decaffeinated:
0901.11 10 – – – Beans for blending 5% Free 17.5% kg 071.1111
0901.11 90 – – – Other 40% 40% 17.5% kg 071.1112
– – Decaffeinated:
0901.12 10 – – – Beans for blending 5% Free 17.5% kg 071.121
0901.12 90 – – – Other 40% 40% 17.5% kg 071.122
– Coffee, roasted:
0901.21 00 – – Not decaffeinated 40% 40% 17.5% kg 071.21
0901.22 00 – – Decaffeinated 40% 40% 17.5% kg 071.22
– Other:
0901.90 10 – – – Coffee husks and skins 40% 40% 17.5% kg 071.321
0901.90 20 – – – Coffee substitutes containing coffee in any proportion 40% 40% 17.5% kg 071.322
09.02 Tea, whether or not flavoured.
0902.10 00 – Green tea (not fermented) in immediate packings of a content not exceeding 3 kg 5% Free 17.5% kg 074.11
0902.20 00 – Other green tea (not fermented) 5% Free 17.5% kg 074.12
0902.30 00 – Black tea (fermented) and partly fermented tea, in immediate packings of a content not
exceeding 3 kg 5% Free 17.5% kg 074.13
0902.40 00 – Other black tea (fermented) and other partly fermented tea 5% Free 17.5% kg 074.14
0903.00 00 Maté. 5% Free 17.5% kg 074.31
09.04 Pepper of the ground fruits Pimenta . genus of the Piper;
genus dried or
Capsicum crushed or
or of the genus
– Pepper:
0904.11 00 – – Neither crushed nor ground 40% 40% 17.5% kg 075.11
0904.12 00 – – Crushed or ground 40% 40% 17.5% kg 075.12
. – Fruits of the genus Capsicum or of the genus
Pimenta :
– – Dried, neither crushed nor ground:
0904.21 10 – – – Paprika 5% Free 17.5% kg 075.1341
0904.21 20 – – – Pimento (allspice) 40% 40% 17.5% kg 075.1342
0904.21 90 – – – Other 5% Free 17.5% kg 075.1349
– – Crushed or ground:
0904.22 10 – – – Paprika 5% Free 17.5% kg 075.1351
0904.22 20 – – – Pimento (allspice) 40% 40% 17.5% kg 075.1352
0904.22 90 – – – Other 5% Free 17.5% kg 075.1399

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
09.05 Vanilla.
0905.10 – Neither crushed nor ground 5% Free 17.5% kg 075.211
0905.20 00 – Crushed or ground 5% Free 17.5% kg 075.212
09.06 Cinnamon and cinnamon-tree flowers.
– Neither crushed nor ground:
0906.11 00 – – Cinnamon (Cinnamomum zeylanicum Blume) 40% See table 17.5% kg 075.221
0906.19 00 – – Other 40% See table 17.5% kg 075.229
0906.20 00 – Crushed or ground 40% See table 17.5% kg 075.23
09.07 Cloves (whole fruit, cloves and stems).
0907.10 00 – Neither crushed nor ground 40% See table 17.5% kg 075.241
0907.20 00 – Crushed or ground 40% See table 17.5% kg 075.242
09.08 Nutmeg, mace and cardamoms.
– Nutmeg:
0908.11 00 – – Neither crushed nor ground 40% See table 17.5% kg 075.2511
0908.12 00 – – Crushed or ground 40% See table 17.5% kg 075.2512
– Mace:
0908.21 00 – – Neither crushed nor ground 40% See table 17.5% kg 075.2521
0908.22 00 – – Crushed or ground 40% See table 17.5% kg 075.2522
– Cardamoms:
0908.31 00 – – Neither crushed nor ground 5% Free 17.5% kg 075.2531
0908.32 00 – – Crushed or ground 5% Free 17.5% kg 075.2532
09.09 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries.
– Seeds of coriander:
0909.21 00 – – Neither crushed nor ground 5% Free 17.5% kg 075.2621
0909.22 00 – – Crushed or ground 5% Free 17.5% kg 075.2622
– Seeds of cumin:
0909.31 00 – – Neither crushed nor ground 5% Free 17.5% kg 075.2631
0909.32 00 – – Crushed or ground 5% Free 17.5% kg 075.2632
– Seeds of anise, badian, caraway or fennel; juniper berries:
0909.61 00 – – Neither crushed nor ground 5% Free 17.5% kg 075.2661
0909.62 00 – – Crushed or ground 5% Free 17.5% kg 075.2662
09.10 Ginger, saffron, turmeric (curcuma ), thyme, bay leaves, curry and other spices.
– Ginger:
0910.11 00 – – Neither crushed nor ground 40% 40% 17.5% kg 075.271
0910.12 00 – – Crushed or ground 40% 40% 17.5% kg 075.272
0910.20 00 – Saffron 40% See table 17.5% kg 075.281
0910.30 00 – Turmeric (curcuma ) 40% See table 17.5% kg 075.291
– Other spices:
0910.91 00 – – Mixtures referred to in Note 1 (b) to this Chapter 5% Free 17.5% kg 075.293

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
– – Other:
0910.99 10 – – – Thyme 40% Free 17.5% kg 075.294
0910.99 20 – – – Bay leaves 40% Free 17.5% kg 075.295
0910.99 30 – – – Curry 40% Free 17.5% kg 075.292
0910.99 90 – – – Other 5% Free 17.5% kg 075.299

CHAPTER 10 CEREALS
Notes.

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

(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 10.08.

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

Subheading Note.

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

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
10.01 Wheat and meslin.
– Durum wheat:
1001.11 00 – – Seed Free Free 17.5% kg 041.11
1001.19 00 – – Other Free Free 17.5% kg 041.19
– Other:
1001.91 00 – – Seed Free Free 17.5% kg 041.21
1001.99 00 – – Other Free Free 17.5% kg 041.29
10.02 Rye.
1002.10 00 – Seed Free Free 17.5% kg 045.11
1002.90 00 – Other Free Free 17.5% kg 045.19
10.03 Barley.
1003.10 00 – Seed Free Free 17.5% kg 043.01
1003.90 00 – Other Free Free 17.5% kg 043.09
10.04 Oats.
1004.10 00 – Seed Free Free 17.5% kg 045.21
1004.90 00 – Other Free Free 17.5% kg 045.29
10.05 Maize (corn).
1005.10 00 – Seed Free Free 17.5% kg 044.1
1005.90 00 – Other Free Free 17.5% kg 044.9
10.06 Rice.
– Rice in the husk (paddy or rough):
1006.10 10 – – – For sowing Free Free 17.5% kg 042.11
1006.10 90 – – – Other 25% 25% 17.5% kg 042.19
– Husked (brown) rice:
1006.20 20 – – – Brown rice, not parboiled 25% 25% 17.5% kg 045.25
1006.20 30 – – – Parboiled brown rice, in packages for retail sale 25% 25% 0.0% kg 042.23
1006.20 40 – – – Other parboiled brown rice 25% 25% 0.0% kg 042.24
– Semi-milled or wholly milled rice, whether or not polished or glazed:
– – – Semi-milled white rice:
1006.30 11 – – – – In packages for retail sale 25% 25% 17.5% kg 042.3181
1006.30 12 – – – – In packages of not more than 10 kg, not for retail sale 25% 0.0% kg 042.3182
1006.30 19 – – – – Other 25% 25% 17.5% kg 042.3183
1006.30 20 – – – Semi-milled parboiled rice:, in packages of not more than 10 kg 25% 25% 0.0% kg 042.313

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
1006.30 30 – – – Other semi-milled parboiled rice 25% 25% 17.5% kg 042.314
– – – Wholly milled white rice:
1006.30 41 – – – – In packages for retail sale 25% 25% 17.5% kg 042.3184
1006.30 42 – – – – In packages of not more than 10 kg, not for retail sale 25% 25% 0.0% kg 042.3185
1006.30 49 – – – – Other wholly milled white rice 25% 25% 17.5% kg 042.3186
1006.30 50 – – – Wholly milled parboiled rice, in packages of not more than 10 kg 25% 25% 0.0% kg 042.317
1006.30 60 – – – Other wholly milled parboiled rice 25% 25% 17.5% kg 042.319
– Broken rice:
1006.40 10 – – – In packages for retail sale 25% 25% 17.5% kg 042.321
1006.40 90 – – – Other broken rice 25% 25% 17.5% kg 042.329
10.07 Grain Sorghum.
1007.10 00 – Seed Free Free 17.5% kg 045.31
1007.90 00 – Other 40% 40% 17.5% kg 045.39
10.08 Buckwheat, millet and canary seeds; other cereals.
1008.10 00 – Buckwheat 5% Free 17.5% kg 045.92
– Millet:
1008.21 00 – – Seed 5% Free 17.5% kg 045.911
1008.29 00 – – Other 5% Free 17.5% kg 045.919
1008.30 00 – Canary seeds 5% Free 17.5% kg 045.93
1008.40 00 – Fonio (Digitaria spp. ) 5% 5% 17.5% kg 045.991
1008.50 00 – Quinoa (Chenoposium quinoa ) 5% 5% 17.5% kg 045.992
1008.60 00 – Triticale 5% 5% 17.5% kg 045.993
1008.90 00 – Other cereals 5% Free 17.5% kg 045.999

CHAPTER 11
PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

Notes.

  1. This Chapter does not cover:

(a) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);
(b) Prepared flours, groats, meals or starches of heading 19.01;
(c) Corn flakes or other products of heading 19.04;
(d) Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05;
(e) Pharmaceutical products (Chapter 30); or
(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

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

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

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

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

(B) Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or
(5) is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall in heading 11.03 or 11.04.

Cereal (1)

Starch Content (2)

Ash Content (3) Rate of passage through a sieve with an aperture of
315
micrometres (microns) (4) 500
micrometres (microns) (5)
Wheat and rye . . . . . . . Barley . . . . . . . . . . . . .
Oats . . . . . . . . . . . . . . .
Maize (corn) and grain sorghum .
. .
Rice . . . . . . . . . . . . . . .
Buckwheat . . . . . . . . . . 45 %
45 %
45 %
45 %
45 %
45 % 2.5 % 3 %
5 %
2 %
1.6 % 4 % 80 %
80 %
80 %

  • 80 %

80 % –

– 90 %

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

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

HS
CET
DESCRIPTION OF GOODS
DUTY RATE
EPA
VAT
UNIT
SITC REV 4
11.01 Wheat or meslin flour.
1101.00 10 – – – Of durum wheat 5% 5% 0.0% kg 046.11
1101.00 90 – – – Other 25% 25% 0.0% kg 046.19
11.02 Cereal flours other than of wheat or meslin.
1102.20 00 – Maize (corn) flour 5% Free 0.0% kg 047.11
– Other:
1102.90 10 – – – Rice flour 40% See table 17.5% kg 047.192
1102.90 90 – – – Other 5% Free 17.5% kg 047.199
11.03 Cereal groats, meal and pellets.
– Groats and meal:
1103.11 00 – – Of wheat 5% Free 17.5% kg 046.2
1103.13 00 – – Of maize (corn) 5% Free 0.0% kg 047.21
1103.19 00 – – Of other cereals 5% Free 17.5% kg 047.22
1103.20 00 – Pellets 5% Free 17.5% kg 047.23
11.04 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground.
– Rolled or flaked grains:
1104.12 00 – – Of oats 5% Free 17.5% kg 048.132
1104.19 00 – – Of other cereals 5% Free 17.5% kg 048.139
– Other worked grains (for example, hulled, pearled, sliced or kibbled):
1104.22 00 – – Of oats 5% Free 17.5% kg 048.142
1104.23 00 – – Of maize (corn) 5% Free 17.5% kg 048.143
1104.29 00 – – Of other cereals 5% Free 17.5% kg 048.149
1104.30 00 – Germ of cereals, whole, rolled, flaked or ground 5% Free 17.5% kg 048.15
11.05 Flour, meal, powder, flakes, granules and pellets of potatoes.
1105.10 00 – Flour, meal and powder 5% Free 17.5% kg 056.41
1105.20 00 – Flakes, granules and pellets 5% Free 17.5% kg 056.42
11.06 Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of
Chapter 8.
1106.10 00 – Of the dried leguminous vegetables of heading 07.13 5% Free kg 056.46
– Of sago or of roots or tubers of heading 07.14:
1106.20 10 – – – Of manioc (cassava) 40% 40% 17.5% kg 056.471
1106.20 20 – – – Arrowroot flour 40% 40% 17.5% kg 056.472
1106.20 90 – – – Other:
1106.20 90.10 – – – Sweet Potato flour 40% 40% 17.5% kg 056.479
1106.20 90.90 – – – Other 5% Free 17.5% kg 056.479
– Of the products of Chapter 8:
1106.30 10 – – – Banana flour 40% 40% 17.5% kg 056.481

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
1106.30 20 – – – Plantain flour 40% 40% 17.5% kg 056.482
1106.30 30 – – – Coconut Flour 5% 5% 17.5% kg 056.483
1106.30 90 – – – Other 5% Free 17.5% kg 056.489
11.07 Malt, whether or not roasted.
– Not roasted:
1107.10 10 – – – Malt flour Free Free 17.5% kg 048.21
1107.10 90 – – – Other Free Free 17.5% kg 048.22
– Roasted:
1107.20 10 – – – Malt flour Free Free 17.5% kg 048.23
1107.20 90 – – – Other Free Free 17.5% kg 048.29
11.08 Starches; inulin.
– Starches:
1108.11 00 – – Wheat starch 5% Free 17.5% kg 592.11
1108.12 00 – – Maize (corn) starch 5% Free 17.5% kg 592.12
1108.13 00 – – Potato starch 5% Free 17.5% kg 592.13
1108.14 00 – – Manioc (cassava) starch 5% Free 17.5% kg 592.14
– – Other starches:
1108.19 10 – – – Arrowroot starch 40% 40% 17.5% kg 592.151
1108.19 90 – – – Other 5% Free 17.5% kg 592.159
1108.20 00 – Inulin 5% Free 17.5% kg 592.16
1109.00 00 Wheat gluten, whether or not dried. 5% Free 17.5% kg 592.17

CHAPTER 12

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

Notes.

  1. Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).
  2. Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 23.04 to 23.06.
  3. For the purposes of heading 12.09, 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 12.09 does not, however, apply to the following even if for sowing:

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

(b) Spices or other products of Chapter 9;

(c) Cereals (Chapter 10); or

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

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

Heading 12.11 does not, however, apply to:

(a) Medicaments of Chapter 30;

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

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

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

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

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

(c) Fertilisers of heading 31.01 or 31.05.

  1. Subheading Note.

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

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
12.01 Soya beans, whether or not broken.
– Seed:
1201.10 10 – – – For sowing Free Free 17.5% kg 222.21
1201.10 90 – – – Other 5% 5% 17.5% kg 222.291
1201.90 00 – Other 5% 5% 17.5% kg 222.299
12.02 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.
– Seed:
1202.30 10 – – – For sowing Free Free 17.5% kg 222.121
1202.30 90 – – – Other 40% 40% 17.5% kg 222.129
– Other
1202.41 00 – – In shell 40% 40% 17.5% kg 222.11
1202.42 00 – – Shelled, whether or not broken 40% 40% 17.5% kg 222.129
1203.00 00 Copra. 40% See table 17.5% kg 223.1
12.04 Linseed, whether or not broken.
1204.00 10 – – – For sowing Free Free 17.5% kg 223.41
1204.00 90 – – – Other 5% Free 17.5% kg 223.49
12.05 Rape or colza seeds, whether or not broken.
– Low erucic acid rape or colza seeds:
1205.10 10 – – – For sowing 5% Free 17.5% kg 222.611
1205.10 20 – – – Other 5% Free 17.5% kg 222.612
1205.90 00 – Other 5% Free 17.5% kg 222.619
12.06 Sunflower seeds, whether or not broken.
1206.00 10 – – – For sowing Free Free 17.5% kg 222.41
1206.00 90 – – – Other 5% Free 17.5% kg 222.49
12.07 Other oil seeds and oleaginous fruits, whether or not broken.
– Palm nuts and kernels:
1207.10 10 – – – For sowing Free Free 17.5% kg 223.721
1207.10 90 – – – Other 5% Free 17.5% kg 223.722
– Cotton seeds:
– – Seeds:
1207.21 10 – – – For sowing Free Free 17.5% kg 222.31
1207.21 90 – – – Other 5% Free 17.5% kg 222.39
1207.29 00 – – Other 5% Free 17.5% kg 223.39
– Castor oil seeds:
1207.30 10 – – – For sowing Free Free 17.5% kg 223.741
1207.30 90 – – – Other 5% Free 17.5% kg 223.749
– Sesamum seeds:

HS
CET
DESCRIPTION OF GOODS
DUTY RATE
EPA
VAT
UNIT
SITC REV 4
1207.40 10 – – – For sowing Free Free 17.5% kg 222.51
1207.40 90 – – – Other 5% Free 17.5% kg 222.59
– Mustard seeds:
1207.50 10 – – – For sowing Free Free 17.5% kg 222.621
1207.50 90 – – – Other 5% 5% 17.5% kg 222.629
– Safflower (Carthamus tinctorius seeds):
1207.60 10 – – – For sowing Free Free 17.5% kg 223.751
1207.60 90 – – – Other 5% Free 17.5% kg 223.759
– Melon seeds:
1207.70 10 – – – For sowing Free Free 17.5% kg 223.711
1207.70 90 – – – Other 5% 5% 17.5% kg 223.769
– Other:
– – Poppy seeds:
1207.91 10 – – – For sowing Free Free 17.5% kg 223.711
1207.91 90 – – – Other 5% Free 17.5% kg 223.719
– – Other:
1207.99 10 – – – For sowing Free Free 17.5% kg 223.73
1207.99 90 – – – Other 5% Free 17.5% kg 223.79
12.08 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.
1208.10 00 – Of soya beans 15% 15% 17.5% kg 223.91
– Other:
1208.90 10 – – – Of ground-nuts Free Free 17.5% kg 223.92
1208.90 20 – – – Of copra 15% 15% 17.5% kg 223.93
1208.90 30 – – – Of palm nuts or kernels Free Free 17.5% kg 223.94
1208.90 40 – – – Of linseed Free Free 17.5% kg 223.95
1208.90 50 – – – Of cotton seeds Free Free 17.5% kg 223.96
1208.90 60 – – – Of castor oil seeds Free Free 17.5% kg 223.97
1208.90 90 – – – Other Free Free 17.5% kg 223.99
12.09 Seeds, fruit and spores, of a kind used for sowing.
1209.10 00 – Sugar beet seeds Free Free 17.5% kg 292.51
– Seeds of forage plants:
1209.21 00 – – Lucerne (alfalfa) seeds Free Free 17.5% kg 292.521
1209.22 00 – – Clover (Trifolium spp.) seeds Free Free 17.5% kg 292.522
1209.23 00 – – Fescue seeds Free Free 17.5% kg 292.523
1209.24 00 – – Kentucky blue grass (Poa pratensis L.) seeds Free Free 17.5% kg 292.524
1209.25 00 – – Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds Free Free 17.5% kg 292.525
1209.29 00 – – Other Free Free 17.5% kg 292.529

HS
CET
DESCRIPTION OF GOODS
DUTY RATE
EPA
VAT
UNIT
SITC REV 4
1209.30 00 – Seeds of herbaceous plants cultivated principally for their flowers Free Free 17.5% kg 292.53
– Other:
1209.91 00 – – Vegetable seeds Free Free 17.5% kg 292.54
1209.99 00 – – Other Free Free 17.5% kg 292.59
12.10 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 5% Free 17.5% kg 054.841
1210.20 00 – Hop cones, ground, powdered or in the form of pellets; lupulin 5% Free 17.5% kg 054.842
12.11 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered.
1211.20 00 – Ginseng roots 5% Free 17.5% kg 292.42
1211.30 00 – Coca leaf 5% Free 17.5% kg 292.495
1211.40 00 – Poppy straw 5% Free 17.5% kg 292.496
1211.50 00 – Ephedra 5% 5% 17.5% kg 292.497
1211.60 00 -Bark of African cherry (Prunus africana) 5% Free 17.5% kg 292.498
– Other:
1211.90 10 – – – Tonka beans 5% 5% 17.5% kg 292.491
1211.90 20 – – – Sarsaparilla 5% 5% 17.5% kg 292.492
1211.90 30 – – – Aloe vera 5% 5% 17.5% kg 292.493
1211.90 40 – – – Quassia chips 5% 5% 17.5% kg 292.494
1211.90 90 – – – Other 5% 5% 17.5% kg 292.499
12.12 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included.
– Seaweeds and other algae
1212.21 00 – – Fit for human consumption 5% Free 17.5% kg 292.971
1212.29 00 – – Other 5% Free 17.5% kg 292.979
– Other:
1212.91 00 – – Sugar beet 10% Free 17.5% kg 054.87
1212.92 00 – – Locust beans (carob) 5% 5% 17.5% kg 054.894
1212.93 00 – – Sugar cane 10% 10% 17.5% kg 054.891

HS
CET
DESCRIPTION OF GOODS
DUTY RATE
EPA
VAT
UNIT
SITC REV 4
1212.94 00 – – Chicory roots 5% 5% 17.5% kg 954.892
– – Other:
1212.99 20 – – – Mauby bark 5% Free 17.5% kg 054.893
1212.99 90 – – – Other 5% Free 17.5% kg 054.899
1213.00 00 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets. Free Free 17.5% kg 081.11
12.14 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not
in the form of pellets.
1214.10 00 – Lucerne (alfalfa) meal and pellets Free Free 17.5% kg 081.12
1214.90 00 – Other Free Free 17.5% kg 081.13

CHAPTER 13

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

Note.

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

The heading does not apply to:

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

(b) Malt extract (heading 19.01);

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

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

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

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

(g) Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 38.22);

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

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

(k) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 40.01).

HS
CET
DESCRIPTION OF GOODS
DUTY RATE
EPA
VAT
UNIT
SITC REV 4
13.01 Lac; natural gums, resins, gum-resins and oleoresin (for example, balsams).
1301.20 00 – Gum Arabic 5% Free 17.5% kg 292.22
– Other:
1301.90 10 – – – Gum-resins 5% Free 17.5% kg 292.291
1301.90 90 – – – Other 5% Free 17.5% kg 292.299
13.02 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 5% Free 17.5% kg 292.941
1302.12 00 – – Of liquorice 5% Free 17.5% kg 292.942
1302.13 00 – – Of hops 5% Free 17.5% kg 292.943
1302.14 00 – – Of ephedra 5% 17.5% kg 292.944
– – Other:
1302.19 10 – – – Aloe vera extract 5% Free 17.5% kg 292.945
1302.19 90 – – – Other 5% Free 17.5% kg 292.949
1302.20 00 – Pectic substances, pectinates and pectates 5% Free 17.5% kg 292.95
– Mucilages and thickeners, whether or not modified, derived from vegetable products:
1302.31 00 – – Agar-agar 5% Free 17.5% kg 292.961
1302.32 00 – – Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds 5% Free 17.5% kg 292.962
1302.39 00 – – Other 5% Free 17.5% kg 292.969

92

CHAPTER 14

VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes.

  1. This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.
  2. Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered 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 44.04).
  3. Heading 14.04 does not apply to wood wool (heading 44.05) and prepared knots or tufts for broom or brush making (heading 96.03).

93

HS CET DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
14.01 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).
1401.10 00 – Bamboos 5% Free 17.5% kg 292.31
1401.20 00 – Rattans 5% Free 17.5% kg 292.32
1401.90 00 – Other 5% Free 17.5% kg 292.39
[1402] Deleted
[1403] Deleted
14.04 Vegetable products not elsewhere specified or included.
1404.20 00 – Cotton linters 5% Free 17.5% kg 263.2
1404.90 00 – Other 5% Free 17.5% kg 292.999

94

SECTION III

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

95

CHAPTER 15

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

Notes.

  1. This Chapter does not cover:

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

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

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

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

(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

(f) Factice derived from oils (heading 40.02).

  1. Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).
  2. Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
  3. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.

96

Subheading Note.

1 For the purposes of subheading 1509.30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0g/100g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.

  1. For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil, which has an erucic acid content of less than 2% by weight.

97

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
15.01 Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03
1501.10 00 – Lard 5% Free 17.5% kg 411.21
1501.20 00 – Other pig fat 5% Free 17.5% kg 411.291
1501.90 00 – Other 5% Free 17.5% kg 411.292
15.02 Fats of bovine animals, sheep or goats, other than those of heading 15.03
1502.10 00 – Tallow 5% Free 17.5% kg 411.321
1502.90 00 – Other 5% Free 17.5% kg 411.329
15.03 00 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.
1503.00 10 – – – Tallow oil 40% See table 17.5% kg 411.331
1503.00 90 – – – Other 40% See table 17.5% kg 411.339
15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.
1504.10 00 – Fish-liver oils and their fractions 5% Free 17.5% kg 411.11
1504.20 00 – Fats and oils and their fractions, of fish, other than liver oils 5% Free 17.5% kg 411.12
1504.30 00 – Fats and oils and their fractions, of marine mammals 5% Free 17.5% kg 411.13
1505.00 00 Wool grease and fatty substances derived therefrom (including lanolin). 5% Free 17.5% kg 411.35
1506.00 00 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. 5% Free 17.5% kg/l 411.39
15.07 Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
1507.10 00 – Crude oil, whether or not degummed 158% 158% 17.5% kg/l 421.11
1507.90 00 – Other 158% 158% 0.0% kg/l 421.19
15.08 Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
1508.10 00 – Crude oil 40% Free 17.5% kg/l 421.31
1508.90 00 – Other 40% Free 17.5% kg/l 421.39
15.09 Olive oil and its fractions, whether or not refined, but not chemically modified.
1509.20 00 – Extra virgin olive oil 40% 40% 17.5% kg/l 421.43
1509.30 00 – Virgin olive oil 40% 40% 17.5% kg/l 421.41
1509.40 00 – Other virgin olive oils 40% 40% 17.5% kg/l 421.44
1509.90 00 – Other 40% 40% 17.5% kg/l 421.42

98

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
15.10 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09.
1510.10 00 – Crude olive pomace oil 40% 40% 17.5% kg/l 421.492
1510.90 00 – Other 40% 40% 17.5% kg/l 421.499
15.11 Palm oil and its fractions, whether or not refined, but not chemically modified.
1511.10 00 – Crude oil 40% 40% 17.5% kg/l 422.21
– Other:
1511.90 10 – – – Palm stearin 40% 40% 17.5% kg/l 422.291
1511.90 90 – – – Other 40% 40% 17.5% kg/l 422.299
15.12 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
– Sunflower-seed or safflower oil and fractions thereof:
1512.11 00 – – Crude oil 40% 40% 17.5% kg/l 421.51
1512.19 00 – – Other 40% 40% 17.5% kg/l 421.59
– Cotton-seed oil and its fractions:
1512.21 00 – – Crude oil, whether or not gossypol has been removed 40% 40% 17.5% kg/l 421.21
1512.29 00 – – Other 40% 40% 17.5% kg/l 421.29
15.13 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
– Coconut (copra) oil and its fractions:
1513.11 00 – – Crude oil 40% 40% 17.5% kg/l 422.31
1513.19 00 – – Other 40% See table 17.5% kg/l 422.39
– Palm kernel or babassu oil and fractions thereof:
1513.21 00 – – Crude oil 40% 40% 17.5% kg/l 422.41
1513.29 00 – – Other 40% See table 17.5% kg/l 422.49
15.14 Rape, colza or mustard oil and fractions thereof,
whether or not refined, but not chemically modified.
– Low erucic acid rape or colza oil and its fractions:
1514.11 00 – – Crude oil 40% See table 17.5% kg/l 422.711
1514.19 00 – – Other 40% See table 17.5% kg/l 422.791
– Other:
1514.91 00 – – Crude oil 40% See table 17.5% kg/l 422.719
1514.99 00 – – Other 40% See table 17.5% kg/l 422.799

99

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
15.15 Other fixed vegetable or microbial 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% Free 17.5% kg/l 422.11
1515.19 00 – – Other 40% See table 17.5% kg/l 422.19
– Maize (corn) oil and its fractions:
1515.21 00 – – Crude oil 40% 40% 0.0% kg/l 421.61
1515.29 00 – – Other 40% See table 0.0% kg/l 421.69
1515.30 00 – Castor oil and its fractions 5% Free 17.5% kg/l 422.5
1515.50 00 – Sesame oil and its fractions 40% See table 17.5% kg/l 421.8
1515.60 00 -Microbial fats and oils and their fractions 40% 40% 17.5% kg/l
– Other:
1515.90 10 – – – Tung oil and its fractions 5% See 17.5% kg/l 422.91
1515.90 90 – – – Other 40% See table 17.5% kg/l 422.99
15.16 Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated,
inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
– Animal fats and oils and their fractions:
1516.10 10 – – – Fish fats and oils and their fractions 40% See table 17.5% kg 431.211
1516.10 90 – – – Other 40% See table 17.5% kg 431.219
1516.20 00 – Vegetable fats and oils and their fractions 40% See table 17.5% kg 431.22
1516.30 00 -Microbial fats and oils and their fractions 40% 40% 17.5% kg 431.218
15.17 Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16.
1517.10 00 – Margarine, excluding liquid margarine 20% 20% 0.0% kg 091.01
– Other:
1517.90 10 – – – Imitation lard and lard substitutes (shortening) 20% 20% 17.5% kg 091.091
1517.90 90 – – – Other 20% 20% 17.5% kg 091.099
1518.00 00 Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included. 5% Free 17.5% kg 431.1
[1519] Deleted

100

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
1520.00 00 Glycerol, crude; glycerol waters and glycerol lyes. 5% Free 17.5% kg/l 512.222
15.21 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.
1521.10 00 – Vegetable waxes 5% Free 17.5% kg 431.41
1521.90 00 – Other 5% Free 17.5% kg 431.42
1522.00 00 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes. 5% Free 17.5% kg 431.33

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS,
WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING
PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE
HUMAN BODY

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, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES OR OF INSECTS

Notes.

  1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 05.04.
  2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter l6 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 19.02 or to the preparations of heading 21.03 or 21.04.

Subheading Notes.

  1. For the purposes of subheading 1602.10, the expression “homogenised preparations” means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children 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, meat offal or insects. This subheading takes precedence over all other subheadings of heading 16.02.
  2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
16.01 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products.
1601.00 10 – – – Chicken sausages, canned 184% 184% 17.5% kg 017.21
1601.00 20 – – – Other chicken sausages 184% 184% 17.5% kg 017.22
1601.00 30 – – – Salami sausages 102% 102% 17.5% kg 017.23
1601.00 40 – – – Other sausages, canned 184% 184% 17.5% kg 017.24
1601.00 90 – – – Other 184% 184% 17.5% kg 017.29
16.02 Other prepared or preserved meat, meat offal, blood or insects.
– Homogenised preparations:
1602.10 20 – – – Preparations for infant use, as defined in Subheading Note 1 to this Chapter 10% Free 17.5% kg 098.112
1602.10 90 – – – Other, as defined in Subheading Note 1 to this Chapter 184% 184% 17.5% kg 098.119
1602.20 00 – Of liver of any animal 184% 184% 17.5% kg 017.3
– Of poultry of heading 01.05: 184% 184 17.5%
1602.31 00 – – Of turkeys: 184% 184% 17.5% kg 017.41
– – Of fowls: 184% 184 17.5%
1602.32 10 – – – Homogenised preparations for use in the production of chicken sausages: 184% 184% 17.5% kg 017.431
1602.32 20 — Marinated Chicken 102% 102% 17.5% kg 012.358
1602.32 90 – – – Other 102% 102% 17.5% kg 017.439
1602.39 00 – – Other
1602.39 00.10 – – – Luncheon meat 184% 184.0% 0.0% kg 017.49
1602.39 00.90 – – – Other 184% 184.0% 17.5% kg 017.49
– Of swine:
1602.41 00 – – Hams and cuts thereof
1602.41 00.10 – – – Dry cured hams 20% 20.0% 17.5% kg 017.51
1602.41 00.90 – – – Other hams and cuts thereof 184% 184.0% 17.5% kg 017.51
1602.42 00 – – Shoulders and cuts thereof 184% 184% 17.5% kg 017.52
– – Other, including mixtures:
1602.49 10 – – – Luncheon meat 184% 184% 0.0% kg 017.53
1602.49 90 – – – Other 184% 184% 17.5% kg 017.59
– Of bovine animals:
1602.50 10 – – – Canned corned beef 5% Free 0.0% kg 017.61
1602.50 90 – – – Other
1602.50 90.10 – – – Cooked briskets 20% 20.0% 17.5% kg 017.69
1602.50 90.20 – – – Luncheon meat 184% 184.0% 0.0% kg 017.69
1602.50 90.90 – – – Other 184% 184.0% 17.5% kg 017.69
– Other, including preparations of blood of any animal:
1602.90 10 – – – Corned mutton 184% 184% 17.5% kg 017.91
1602.90 90 – – – Other 184% 184% 17.5% kg 017.99
1603.00 00 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic
invertebrates. 5% Free 17.5% kg 017.1

104

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
16.04 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% See table 0.0% kg 037.11
1604.12 00 – – Herring 5% Free 0.0% kg 037.121
– – Sardines, sardinella and brisling or sprats:
1604.13 10 – – – Sardines 5% Free 0.0% kg 037.122
1604.13 20 – – – Sardinella and brisling or sprats 20% 20% 0.0% kg 037.123
–Tunas, skipjack tuna and bonito (Sarda spp.):
1604.14 10 – – – Tunas 5% Free 0.0% kg 037.131
1604.14 20 – – – Skipjack and bonito 20% 20% 0.0% kg 037.132
1604.15 00 – – Mackerel 5% Free 0.0% kg 037.14
1604.16 00 – – Anchovies 20% See table 0.0% kg 037.151
1604.17 00 – – Eels 20% 20% 0.0% kg 037.152
1604.18 00 – – Shark Fins 20% 20% 0.0% kg 037.153
1604.19 00 – – Other 20% See table 0.0% kg 037.159
1604.20 00 – Other prepared or preserved fish 20% See table 0.0% kg 037.16
– Caviar and caviar substitutes:
1604.31 00 – – Caviar 20% 20% 0.0% kg 037.171
1604.32 00 – – Caviar substitutes 20% 20% 0.0% kg 037.172
16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.
1605.10 00 – Crab 20% See table 17.5% kg 037.211
– Shrimps and prawns:
1605.21 00 – – Not in airtight container 20% 20% 17.5% kg 037.2121
1605.29 00 – – Other 20% 20% 17.5% kg 037.2129
1605.30 00 – Lobster 20% 20% 17.5% kg 037.213
1605.40 00 – Other crustaceans 20% 20% 17.5% kg 037.219
– Molluscs:
1605.51 00 – – Oysters 20% 20% 17.5% kg 037.2211
1605.52 00 – – Scallops, including queen scallops 20% 20% 17.5% kg 037.2212
1605.53 00 – – Mussels 20% 20% 17.5% kg 037.2213
1605.54 00 – – Cuttle fish and squid 20% 20% 17.5% kg 037.2214
1605.55 00 – – Octopus 20% 20% 17.5% kg 037.2215
1605.56 00 – – Clams, cockles and arkshells 20% 20% 17.5% kg 037.2216
1605.57 00 – – Abalone 20% 20% 17.5% kg 037.2217
1605.58 00 – – Snails, other than sea snails 20% 20% 17.5% kg 037.2218
– – Other:
1605.59 10 – – – Conch 20% 20% 17.5% kg 037.2191

105

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
1605.59 90 – – – Other 20% 20% 17.5% kg 037.2199
– Other aquatic invertebrates:
1605.61 00 – – Sea cucumbers 20% 20% 17.5% kg 037.2221
1605.62 00 – – Sea urchins 20% 20% 17.5% kg 037.2222
1605.63 00 – – Jellyfish 20% 20% 17.5% kg 037.2223
1605.69 00 – – Other 20% 20% 17.5% kg 037.2229

106

CHAPTER 17

SUGAR AND SUGAR CONFECTIONERY

Note

  1. This Chapter does not cover:

(a) Sugar confectionery containing cocoa (heading 18.06);

(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40 or

(c) Medicaments or other products of Chapter 30.

Subheading Notes.

  1. For the purposes of subheadings 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5o.
  2. Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 690 or more but less than 930. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

107

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA SUGAR LEVY
VAT
UNIT
SITC REV 4
17.01 Cane or beet sugar and chemically pure sucrose, in solid form.
– Raw sugar not containing added flavouring or colouring matter:
1701.12 00 – – Beet sugar 40% 40% 17.5% kg 061.12
– – Cane sugar specified in Subheading Note 2 to this Chapter:
1701.13 10 – – – For retail sale in packages of not more than 10kg 40% 40% $0.90
per kg 0.0% kg 061.1211
1701.13 90 – – – Other 40% 40% $0.90
per kg 0.0% kg 061.1129
– – Other cane sugar: $0.90
per kg 0.0%
1701.14 10 – – – For retail sale in packages of not more than 10kg 40% 40% $0.90
per kg 0.0% kg 061.1131
1701.14 90 – – – Other 40% 40% $0.90
per kg 0.0% kg 061.1139
– Other:
1701.91 00 – – Containing added flavouring or colouring matter 40% 40% 17.5% kg 061.21
– – Other:
1701.99 10 – – – Icing sugar 25% 25% 17.5% kg 061.291
1701.99 90 – – – Other
1701.99 90.10 – – – Refined sugar 25% 25% 17.5% kg 061.299
1701.99 90.90 – – – Other 25% 25% 17.5% kg 061.299
17.02 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.
– Lactose and lactose syrup:
1702.11 00 – – Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on
the dry matter 5% Free 17.5% kg 061.911
1702.19 00 – – Other 5% Free 17.5% kg 061.919
1702.20 00 – Maple sugar and maple syrup 40% 40% 17.5% kg 061.92
1702.30 00 – Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose 5% Free 17.5% kg 061.93
1702.40 00 – Glucose and glucose syrup, containing in the dry state at lea 5% Free 17.5% kg 061.94
1702.50 00 – Chemically pure fructose 5% Free 17.5% kg 061.95
1702.60 00 – Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar 5% Free 17.5% kg 061.96
– Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose:
1702.90 10 – – – Syrup of cane sugar 40% 40% 17.5% kg 061.991
1702.90 20 – – – Caramel 40% 40% 17.5% kg 061.992

108

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA SUGAR LEVY
VAT
UNIT SITC REV 4
1702.90 90 – – – Other 40% 40% 17.5% kg 061.999
17.03 Molasses resulting from the extraction or refining of sugar.
– Cane molasses:
1703.10 10 – – – Inedible 15% 15% 17.5% kg&l 061.511
1703.10 20 – – – Edible 15% 15% 17.5% kg&l 061.512
1703.90 00 – Other 15% 15% 17.5% kg&l 061.59
17.04 Sugar confectionery (including white chocolate), not containing cocoa.
1704.10 00 – Chewing gum, whether or not sugar-coated 20% 20% 17.5% kg 062.21
– Other:
1704.90 10 – – – Guava cheese 141% 141% 17.5% kg 062.291
1704.90 90 – – – Other
1704.90 90.10 – – – Hard Candy 20% 20% 17.5% kg 062.299
1704.90 90.20 – – – Grain based bars (Granola Bars, Rice cereal Bars) and similar breakfast bars 20% 20% 17.5% kg 062.299
1704.90 90.90 – – – Other 20% 20% 17.5% kg 062.299

CHAPTER 18

COCOA AND COCOA PREPARATIONS

Notes.

  1. This Chapter does not cover;
    (a) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
    (b) Preparations of heading 04.03, 19.01, 19.02 19.04, 19.05,
    21.05, 22.02,
    22.08, 30.03 or 30.04.
  2. Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
18.01 Cocoa beans, whole or broken, raw or roasted.
1801.00 10 – – – Raw 5% Free 17.5% kg 072.11
1801.00 20 – – – Roasted 5% Free 17.5% kg 072.12
1802.00 00 Cocoa shell, husk, skins and other cocoa waste. 5% Free 17.5% kg 072.5
18.03 Cocoa paste, whether or not defatted.
1803.10 00 – Not defatted 5% Free 17.5% kg 072.31
1803.20 00 – Wholly or partly defatted 5% Free 17.5% kg 072.32
1804.00 00 Cocoa butter, fat and oil. 5% Free 17.5% kg 072.4
18.05 Cocoa powder, not containing added sugar or other sweetening matter.
1805.00 10 – – – Put up for retail sale in packages of not more than 2 kg 20% 20% 17.5% kg 072.21
1805.00 90 – – – Other 5% Free 17.5% kg 072.29
18.06 Chocolate and other food preparations containing cocoa.
1806.10 00 – Cocoa powder, containing added sugar or other sweetening matter 20% 20% 17.5% kg 073.1
1806.20 00 – Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg 20% 20% 17.5% kg 073.2
– Other, in blocks, slabs or bars:
1806.31 00 – – Filled 20% 20% 17.5% kg 073.31
1806.32 00 – – Not filled 20% 20% 17.5% kg 073.39
1806.90 00 – Other 20% 20% 17.5% kg 073.9

CHAPTER 19

PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS’ PRODUCTS

Notes.

  1. This Chapter does not cover:

(a) Except in the case of stuffed products of heading 19.02, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, 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 23.09); or

(c) Medicaments or other products of Chapter 30.

  1. For the purposes of heading 19.01:

(a) The term “groats” means cereals groats of Chapter 11;

(b) The terms “flour” and “meal” mean:

(1) Cereal flour and meal of Chapter 11, and

(2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).

  1. Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06).
  2. For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.

HS
CET
DESCRIPTION OF GOODS
DUTY RATE
EPA
VAT
UNIT
SITC REV 4
19.01 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.
1901.10 00 – Preparations suitable for infants or young children, put up for retail sale Free Free 0.0% kg 098.93
– Mixes and doughs for the preparation of bakers’ wares of
heading 19.05:
1901.20 10 – – – Cake mix in retail packages not exceeding 2 kg. 15% 15% 17.5% kg 048.51
1901.20 90 – – – Other 5% 5% 17.5% kg 048.59
– Other:
1901.90 10 – – – Malt extract 5% Free 17.5% kg 098.941
1901.90 20 – – – Preparations of malt extract 20% 20% 17.5% kg 098.942
1901.90 90 – – – Other 20% 20% 17.5% kg 098.949
19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi,
ravioli, cannelloni; couscous, whether or not prepared.
– Uncooked pasta, not stuffed or otherwise prepared:
1902.11 00 – – Containing eggs 20% 20% 0.0% kg 048.31
1902.19 00 – – Other
1902.19 00.10 – – – Macaroni, spaghetti and elbows 100% 100.0% 0.0% kg 098.39
1902.19 00.20 – – – -Chow mein 20% 20.0% 0.0% kg 098.39
1902.19 00.90 – – – Other 20% 20.0% 0.0% kg 098.39
1902.20 00 – Stuffed pasta, whether or not cooked or otherwise prepared 20% 20% 17.5% kg 098.911
1902.30 00 – Other pasta 20% 20% 17.5% kg 098.912
1902.40 00 – Couscous 20% 20% 17.5% kg 098.913
1903.00 00 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings
or in similar forms. 15% 15% 17.5% kg 056.45
19.04 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes of other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included.
1904.10 00 – Prepared foods obtained by the swelling or roasting of cereals or cereal products 20% 20% 17.5% kg 048.111

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
1904.20 00 – Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals 20% See table 17.5% kg 048.112
1904.30 00 – Bulgur wheat 20% 20% 17.5% kg 048.121
1904.90 00 – Other 20% 20% 17.5% kg 048.129
19.05 Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper
and similar products.
1905.10 00 – Crispbread 20% 20% 17.5% kg 048.411
1905.20 00 – Gingerbread and the like 20% 20% 17.5% kg 048.421
– Sweet biscuits; waffles and wafers:
1905.31 00 – – Sweet biscuits
1905.31 00.10 – – -Oatmeal Cookies, Pecan Sandies 20% 20% 17.5% kg 048.422
1905.31 00.90 – – -Other Sweet Biscuits 20% 20% 17.5% kg 048.422
– – Waffles and wafers:
1905.32 10 – – – Communion wafers, empty cachets of a kind suitable for pharmaceutical use Free Free 0.0% kg 048.423
1905.32 20 – – – Sealing wafers, rice paper and similar products 5% Free 0.0% kg 048.424
1905.32 90 – – – Other 20% 20% 17.5% kg 048.429
1905.40 00 – Rusks, toasted bread and similar toasted products
1905.40 00.10 – – – Fette Biscottate Rusks 20% 20% 17.5% kg 048.412
1905.40 00.90 – – – Other Rusks, toasted bread and similar toasted products 20% 20% 17.5% kg 048.412
– Other:
1905.90 10 – – – Biscuits, unsweetened 20% 20% 0.0% kg 048.491
1905.90 20 – – – Ice cream cones 20% 20% 17.5% kg 048.492
1905.90 90 – – – Other:
1905.90 90.10 – – – Bread, unsweetened 20% 20% 0.0% kg 048.499
1905.90 90.20 – – – Bread, sweetened 20% 20% 0.0% kg 048.499
1905.90 90.30 – – – Pastry 20% 20% 0.0% kg 048.499
1905.90 90.40 – – – Cakes 20% 20% 0.0% kg 048.499
1905.90 90.50 – – – Bakers ware 20% 20% 0.0% kg 048.499
1905.90 90.60 – – – Breadsticks

  • – – Cream Pies 20% 20% 17.5% kg 048.499
    1905.90 90.70 20% 20% 17.5% kg 048.499
    1905.90 90.90 – – – Other n.e.s 20% 20% 17.5% kg 048.499

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) Vegetable fats and oils (chapter 15);

(c) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(d) Bakers’ wares and other products of heading 19.05; or

(e) Homogenised composite food preparations of heading 21.04.

  1. Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 17.04) or chocolate confectionery (heading 18.06).
  2. Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1(a).
  3. Tomato juice the dry weight content of which is 7% or more is to be classified in heading 20.02.
  4. For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.
  5. For the purposes of heading 20.09, the expression “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.

Subheading Notes.

  1. For the purposes of subheading 2005.10, the expression “homogenised vegetables” means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a

net weight content not exceeding 250g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005.10 takes precedence over all other subheadings of heading 20.05.

  1. For the purposes of subheading 2007.10, the expression “homogenised preparations” means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children 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 20.07.
  2. For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41.00, 2009.61 and 2009.71, the expression “Brix value” means the direct reading of degrees Brix obtain from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 200 C or corrected for 200 C if the reading is made at a different temperature.

Additional CARICOM Guidelines.

  1. Reconstituted juices, i.e., products obtained by the addition of a quantity of water not exceeding that contained in similar non-concentrated juices of normal composition, are classified in this Chapter. However, fruit juices in which one of the constituents (e.g., water, citric acid or essential oil extracted from the fruit) has been added in such quantity that the balance of the different constituents as found in the natural juice is clearly upset, and the natural juice has lost its original character, are classified in Heading 21.06 or in Chapter 22.
  2. Coconut milk, generally consisting of coconut flesh extract (57%) and water (43%), put up for retail sale, is classified in Heading 21.06.
  3. For the purposes of Subheadings 2009.61 and 2009.69, grape must partially fermented (whether or not fermentation has been arrested) and unfermented grape must with alcohol added, both having an alcoholic strength by volume exceeding 0.5 % vol., are classified in Heading 22.04.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
EXCISE
VAT
UNIT SITC REV 4
20.01 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic
acid.
– Cucumbers and gherkins:
2001.10 10 – – – In packages not less than 50 kg 5% Free 17.5% kg 056.711
2001.10 90 – – – Other 20% 20% 17.5% kg 056.712
– Other:
2001.90 10 – – – In packages not less than 50 kg 5% Free 17.5% kg 056.715
2001.90 90 – – – Other 20% 20% 17.5% kg 056.719
20.02 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.
– Tomatoes, whole or in pieces:
2002.10 10 – – – In packages not less than 50 kg 5% Free 17.5% kg 056.721
2002.10 90 – – – Other 20% 20% 17.5% kg 056.729
– Other:
2002.90 10 – – – Tomato paste, in packages not less than 50 kg 5% Free 17.5% kg 056.731
2002.90 20 – – – Tomato paste, other 20% 20% 17.5% kg 056.732
2002.90 30 – – – Other, in packages not less than 50 kg 5% Free 17.5% kg 056.733
2002.90 90 – – – Other 20% 20% 17.5% kg 056.739
20.03 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.
– Mushrooms of the genus Agaricus:
2003.10 10 – – – In packages not less than 50 kg 5% Free 17.5% kg 056.741
2003.10 90 – – – Other 20% 20% 17.5% kg 056.742
– Other:
– – – Other mushrooms:
2003.90 11 – – – – In packages not less than 50 kg 5% 5% 17.5% kg 056.7411
2003.90 19 – – – – Other 20% 20% 17.5% kg 056.7419
– – – Truffles:
2003.90 91 – – – – In packages not less than 50 kg 5% Free 17.5% kg 056.7491
2003.90 99 – – – – Other 20% 20% 17.5% kg 056.7499
20.04 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than
products of heading 20.06
– Potatoes:
2004.10 10 – – – In packages not less than 50 kg 5% Free 17.5% kg 056.611
2004.10 90 – – – Other 20% 20% 17.5% kg 056.619
– Other vegetables and mixtures of vegetables:
2004.90 10 – – – In packages not less than 50 kg 5% Free 17.5% kg 056.691
2004.90 90 – – – Other 20% 20% 17.5% kg 056.699

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
EXCISE
VAT
UNIT
SITC REV 4
20.05 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other
than products of heading 2006.00
– Homogenized vegetables:
2005.10 20 – – – Preparations for infant use, as defined in Subheading Note 1 to this Chapter 10% Free 17.5% kg 098.122
2005.10 90 – – – Other, as defined in Subheading Note 1 to this Chapter 20% 20% 17.5% kg 098.129
– Potatoes:
2005.20 10 – – – In packages not less than 50 kg 5% See table 17.5% kg 098.761
2005.20 90 – – – Other 20% See table 17.5% kg 098.769
2005.20 90.10 – – – Potato Chips, Tortlla Chips and corn chips 20% 20% 17.5% kg 056.769
2005.20 90.90 – – – Other 20% 20% 17.5% kg 056.769
– Peas (Pisum sativum):
2005.40 10 – – – In packages not less than 50 kg 5% Free 17.5% kg 098.7911
2005.40 90 – – – Other 20% 20% 17.5% kg 098.7919
– Beans (Vigna spp., Phaseolus spp.):
– – Beans, shelled:
2005.51 10 – – – In packages not less than 50 kg 5% Free 17.5% kg 056.7921
2005.51 90 – – – Other 20% 20% 17.5% kg 056.7922
– – Other:
2005.59 10 – – – In packages not less than 50 kg 5% Free 17.5% kg 056.7923
2005.59 90 – – – Other 20% 20% 17.5% kg 056.7929
2005.60 00 – Asparagus 20% See table 17.5% kg 056.797
– Olives:
2005.70 10 – – – In packages not less than 50 kg 5% Free 17.5% kg 056.7931
2005.70 90 – – – Other 20% 20% 17.5% kg 056.7939
– Sweet corn (Zea mays var. saccharata):
2005.80 10 – – – In packages not less than 50 kg 5% Free 17.5% kg 056.771
2005.80 90 – – – Other 20% 20% 17.5% kg 056.779
– Other vegetables and mixtures of vegetables:
– – Bamboo shoots:
2005.91 10 – – – In packages not less than 50 kg 5% 20% 17.5% kg 056.7941
2005.91 90 – – – Other 20% 20% 17.5% kg 056.7949
– – Other:
2005.99 10 – – – Sauerkraut, in packages not less than 50 kg 5% Free 17.5% kg 056.7951
2005.99 20 – – – Sauerkraut, other 20% 20% 17.5% kg 056.7959
– – – Other:
2005.99 91 – – – – Homogenized vegetables in packages not less than 50 kg 5% 5% 17.5% kg 098.7992
2005.99 98 – – – – Other vegetables and mixtures of vegetables in packages not less than 50 kg 5% Free 17.5% kg 056.7991
2005.99 99 – – – – Other 20% 20% 17.5% kg 056.7999

HS CET DESCRIPTION OF GOODS DUTY RATE EPA EXCISE VAT UNIT SITC REV 4
20.06 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or
crystallized).
2006.00 10 – – – Citrus peel 15% 15% 17.5% kg 062.11
2006.00 20 – – – Glacé cherries 20% 20% 17.5% kg 062.12
2006.00 90 – – – Other 15% 15% 17.5% kg 062.19
20.07 Jams, fruit jellies, marmalade, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter.
– Homogenised preparations:
2007.10 10 – – – For infant use, as defined in Subheading Note 2 to this Chapter 10% Free 17.5% kg 098.131
2007.10 90 – – – Other, as defined in Subheading Note 2 to this Chapter 141% 141% 17.5% kg 098.139
– Other:
– – Citrus fruit:
2007.91 10 – – – Fruit purée and fruit paste, not in retail packages 141% 141% 17.5% kg 058.11
2007.91 90 – – – Other 141% 141% 17.5% kg 058.12
– – Other:
2007.99 10 – – – Fruit purée and fruit paste, not in retail packages 141% 141% 17.5% kg 058.13
2007.99 20 – – – Pineapple jams and jellies 141% 141% 17.5% kg 058.14
2007.99 30 – – – Guava jams and jellies 141% 141% 17.5% kg 058.15
2007.99 50 – – – Nutmeg jams and jellies 141% 141% 17.5% kg 058.17
2007.99 90 – – – Other 141% 14% 17.5% kg 058.19
20.08 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.
– Nuts, ground-nuts and other seeds, whether or not mixed together:
– – Ground-nuts:
2008.11 10 – – – Peanut butter 20% 20% 17.5% kg 058.922
2008.11 90 – – – Other 20% 20% 17.5% kg 058.929
– – Other, including mixtures:
2008.19 10 – – – Coconut Cream 20% 20% 17.5% kg 058.921
2008.19 90 – – – Other 20% 20% 17.5% kg 058.929
2008.20 00 – Pineapples 20% 20% 17.5% kg 058.93
– Citrus fruit:
2008.30 10 – – – Oranges 20% 20% 17.5% kg 058.941
2008.30 20 – – – Grapefruits 20% 20% 17.5% kg 058.942
2008.30 90 – – – Other 20% 20% 17.5% kg 058.949

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
EXCISE
VAT
UNIT
SITC REV 4
2008.40 00 – Pears 20% See table 17.5% kg 058.961
2008.50 00 – Apricots 20% See table 17.5% kg 058.951
– Cherries:
2008.60 10 – – – Maraschino cherries 20% 20% 17.5% kg 058.9521
2008.60 90 – – – Other 20% 20% 17.5% kg 058.9529
2008.70 00 – Peaches, including nectarines 20% 20% 17.5% kg 058.953
2008.80 00 – Strawberries 20% See table 17.5% kg 058.962
– Other, including mixtures other than those of subheading 2008.19:
2008.91 00 – – Palm hearts 20% 20% 17.5% kg 058.963
2008.93 00 – – Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea) 20% 20% 17.5% kg 058.97
2008.97 00 – – Mixtures 20% 20% 17.5% kg 058.97
– – Other:
2008.99 10 – – – Mangoes 20% 20% 17.5% kg 058.964
2008.99 20 – – – Banana and plantain chips 20% 20% 17.5% kg 058.965
2008.99 30 – – – Akee (ackee) (Blighia sapida Koenig) 20% 20% 17.5% kg 058.966
2008.99 40 – – – Christophine (choyote) 20% 20% 17.5% kg 058.967
2008.99 90 – – – Other 20% 20% 17.5% kg 058.969
20.09 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not
containing added sugar or other sweetening matter.
– Orange juice:
– – Frozen:
2009.11 10 – – – Concentrated
2009.11 10.10 Concentrated, unsweetened 40% 40% 17.5% kg&l 059.111
2009.11 10.20 Concentrated, sweetened 40% 40% 20% 17.5% kg&l 059.111
2009.11 20 – – – Other
2009.11 20.10 Other, unsweetened 141% 141% 17.5% kg&l 059.119
2009.11 20.20 Other, sweetened 141% 141% 20% 17.5% kg&l 059.119

HS CET DESCRIPTION OF GOODS DUTY RATE EPA EXCISE VAT UNIT SITC REV 4
– – Not frozen, of a Brix value not exceeding 20:
2009.12 10 – – – For infant use, in packages put up for retail sale
2009.12 10.10 For infant use, in packages put up for retail sale, unsweetened 10% Free 17.5% kg&l 059.121
2009.12 10.20 For infant use, in packages put up for retail sale, sweetened 10% Free 20% 17.5% kg&l 059.121
2009.12 20 – – – Other, in packages put up for retail sale, not concentrated
2009.12 20.10 – – – Other, in packages put up for retail sale, not concentrated unsweetened 141% 141% 17.5% kg&l 059.122
2009.12 20.20 – – – Other, in packages put up for retail sale, not concentrated sweetened 141% 141% 20% 17.5% kg&l 059.122
2009.12 30 – – – Other, not concentrated
2009.12 30.10 Other, not concentrated, unsweetened 141% 141% 17.5% kg&l 059.129
2009.12 30.20 Other, not concentrated, sweetened 141% 141% 20% 17.5% kg&l 059.129
2009.12 90 – – – Other, concentrated
2009.12 90.10 Other, concentrated, unsweetened 40% 40% 17.5% kg&l 059.123
2009.12 90.20 Other, concentrated, sweetened 40% 40% 20% 17.5% kg&l 059.123
– – Other:
2009.19 10 – – – For infant use, in packages put up for retail sale
2009.19 10.10 For infant use, in packages put up for retail sale, unsweetened 10% Free 17.5% kg&l 059.131
2009.19 10.20 For infant use, in packages put up for retail sale, sweetened 10% Free 20% 17.5% kg&l 059.131
2009.19 20 – – – Other, in packages put up for retail sale
2009.19 20.10 Other, in packages put up for retail sale, unsweetened 141% 141% 17.5% kg&l 059.132
2009.19 20.20 Other, in packages put up for retail sale, sweetened 141% 141% 20% 17.5% kg&l 059.132
2009.19 90 – – – Not in packages put up for retail sale
2009.19 90.10 Not in packages put up for retail sale, unsweetened 141% 141 17.5% kg&l 059.139
2009.19 90.20 Not in packages put up for retail sale, sweetened 141% 141% 20% 17.5% kg&l 059.139
– Grapefruit juice; pomelo juice:
– – Brix value not exceeding 20:
2009.21 10 – – – For infant use, in packages put up for retail sale
2009.21 10.10 For infant use, in packages put up for retail sale, unsweetened 10% Free 17.5% kg&l 059.211
2009.21 10.20 For infant use, in packages put up for retail sale, sweetened 10% Free 20% 17.5% kg&l 059.211
2009.21 20 – – – Other, in packages put up for retail sale, not concentrated
2009.21 20.10 – – – Other, in packages put up for retail sale, not concentrated, unsweetened 125% 125% 17.5% kg&l 059.212
2009.21 20.20 – – – Other, in packages put up for retail sale, not concentrated, unsweetened 125% 125% 20% 17.5% kg&l 059.212

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
EXCISE
VAT
UNIT
SITC REV 4
2009.21 30 – – – Other, not concentrated
2009.21 30.10 – – – Other, not concentrated, unsweetened 125% 125% 17.5% kg&l 059.219
2009.21 30.20 – – – Other, not concentrated, sweetened 125% 125% 20% 17.5% kg&l 059.219
2009.21 90 – – – Other, concentrated
2009.21 90.10 – – – Other, concentrated unsweetened 40% 40% 17.5% kg&l 059.213
2009.21 90.20 – – – Other, concentrated, sweetened 40% 40% 20% 17.5% kg&l 059.213
– – Other:
2009.29 10 – – – For infant use, in packages put up for retail sale
2009.29 10.10 – – – For infant use, in packages put up for retail sale, unsweetened 10% Free 17.5% kg&l 059.221
2009.29 10.20 – – – For infant use, in packages put up for retail sale, sweetened 10% Free 20% 17.5% kg&l 059.221
2009.29 20 – – – Other, in packages put up for retail sale
2009.29 20.10 – – – Other, in packages put up for retail sale, unsweetened 125% 125 17.5% kg&l 059.222
2009.29 20.20 – – – Other, in packages put up for retail sale, sweetened 125% 125% 20% 17.5% kg&l 059.222
2009.29 90 – – – Not in packages put up for retail sale
2009.29 90.10 – – – Not in packages put up for retail sale, unsweetened 125% 125% 17.5% kg&l 059.229
2009.29 90.20 – – Not in packages put up for retail sale, sweetened 125% 125% 20% 17.5% kg&l 059.229
– Juice of any other single citrus fruit:
– – Of a Brix value not exceeding 20:
– – – Lime juice of a Brix value not exceeding 20:
2009.31 11 – – – – For infant use, in packages put up for retail sale
2009.31 11.10 – – – For infant use, in packages put up for retail sale, unsweetened 10% Free 17.5% kg&l 059.311
2009.31 11.20 – – -For infant use, in packages put up for retail sale, sweetened 10% Free 20% 17.5% kg&l 059.311
2009.31 12 – – – Other, in packages put up for retail sale, concentrated
2009.31 12.10 – – – Other, in packages put up for retail sale, concentrated, unsweetened 125% 125% 17.5% kg&l 059.314
2009.31 12.20 – – – Other, in packages put up for retail sale, concentrated, sweetened 125% 125% 20% 17.5% kg&l 059.314

122

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
EXCISE
VAT
UNIT
SITC REV 4
2009.31 13 – – – – Other, in packages put up for retail sale, not concentrated
2009.31 13.10 – – – Other, in packages put up for retail sale, not concentrated, unsweetened 125% 125% 17.5% kg&l 059.315
2009.31 13.20 – – – Other, in packages put up for retail sale, not concentrated, sweetened 125% 125% 20% 17.5% kg&l 059.315
2009.31 19 – – – – Not in packages put up for retail sale
2009.31 19.10 Not in packages put up for retail sale, unsweetened 125% 125% 17.5% kg&l 059.319
2009.31 19.20 Not in packages put up for retail sale, sweetened 125% 125% 20% 17.5% kg&l 059.319
– – – Other single citrus fruit of a Brix value not exceeding 20:
2009.31 91 – – – – For infant use, in packages put up for retail sale
2009.31 91.10 For infant use, in packages put up for retail sale, unsweetened 10% 10% 17.5% kg&l 059.321
2009.31 91.20 For infant use, in packages put up for retail sale, sweetened 10% 10% 20% 17.5% kg&l 059.321
2009.31 92 – – – – Other, in packages put up for retail sale
2009.31 92.10 Other, in packages put up for retail sale, unsweetened 40% 40% 17.5% kg&l 059.322
2009.31 92.90 Other, in packages put up for retail sale, sweetened 40% 40% 20% 17.5% kg&l 059.322
2009.31 99 – – – – Not in packages put up for retail sale
2009.31 99.10 Not in packages put up for retail sale, unsweetened 40% 40% 17.5% kg&l 059.329
2009.31 99.20 Not in packages put up for retail sale, sweetened 40% 40% 20% 17.5% kg&l 059.329
– – Other:
– – – Lime juice of a Brix value exceeding 20:
2009.39 11 – – – – For infant use, in packages put up for retail sale
2009.39 11.10 For infant use, in packages put up for retail sale, unsweetened 10% Free 17.5% kg&l 059.332
2009.39 11.20 For infant use, in packages put up for retail sale, sweetened 10% Free 20% 17.5% kg&l 059.332
2009.39 12 – – – – Other, in packages put up for retail sale, concentrated
2009.39 12.10 – – – Other, in packages put up for retail sale, concentrted, unsweetened 40% Free 17.5% kg&l 059.334
2009.39 12.20 – – – Other, in packages put up for retail sale, concentrted, sweetened 40% Free 20% 17.5% kg&l 059.334
2009.39 13 – – – – Other, in packages put up for retail sale, not concentrated
2009.39 13.10 – – – – Other, in packages put up for retail sale, not concentrted, unsweetened 40% 40% 17.5% kg&l 059.335
2009.39 13.20 – – – – Other, in packages put up for retail sale, not concentrted, sweetened 40% 40% 20% 17.5% kg&l 059.335
2009.39 19 – – – – Not in packages put up for retail sale.
2009.39 19.10 – – – Not in packages put up for retail sale, unsweetened 40% 40% 17.5% kg&l 059.3391
2009.39 19.20 – – – Not in packages put up for retail sale, sweetened 40% 40% 20% 17.5% kg&l 059.3391

123

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
EXCISE
VAT
UNIT SITC REV 4
– – – Other single citrus fruit of a Brix value exceeding 20:
2009.39 91 – – – – For infant use, in packages put up for retail sale

2009.39
91.10 – – – For infant use, in packages put up for retail sale, unsweetened
10%
10%
17.5%
kg&l
059.392

2009.39
91.20 – – – For infant use, in packages put up for retail sale, sweetened
10%
10%
20%
17.5%
kg&l
059.392
2009.39 92 – – – – Other, in packages put up for retail sale

2009.39
92.10

  • – – Other, in packages put up for retail sale, unsweetened
    40%
    40%
    17.5%
    kg&l
    059.393

2009.39
92.20

  • – -Other, in packages put up for retail sale, sweetened
    40%
    40%
    20%
    17.5%
    kg&l
    059.393
    2009.39 99 – – – – Not in packages put up for retail sale 40%

2009.39
99.10

  • – – Not in packages put up for retail sale, unsweetened
    40%
    40%
    17.5%
    kg&l
    059.339
    2009.39 99.20 – – – Not in packages put up for retail sale, sweetened 40% 40% 20% 17.5% kg&l 059.339
    – Pineapple juice:
    – – Of a Brix value not exceeding 20:
    2009.41 10 – – – For infant use, in packages put up for retail sale

2009.41
10.10 – – – For infant use, in packages put up for retail sale, unsweetened
10%
Free
17.5%
kg&l
059.911

2009.41
10.20 – – – For infant use, in packages put up for retail sale, sweetened
10%
Free
20%
17.5%
kg&l
059.911
2009.41 30 – – – Other, in packages put up for retail sale

2009.41
30.10

  • – – Other, in packages put up for retail sale, unsweetened
    100%
    100%
    17.5%
    kg&l
    059.916

2009.41
30.20

  • – – Other, in packages put up for retail sale, sweetened
    100%
    100%
    20%
    17.5%
    kg&l
    059.916
    2009.41 40 – – – Not in packages put up for retail sale

2009.41
40.10

  • – – Not in packages put up for retail sale, unsweetened
    100%
    100%
    17.5%
    kg&l
    059.912
    2009.41 40.20 – – – Not in packages put up for retail sale, sweetened 100% 100% 20% 17.5% kg&l 059.912
    – – Other:
    2009.49 10 – – – For infant use, in packages put up for retail sale

2009.49
10.10 – – – For infant use, in packages put up for retail sale, unsweetened
10%
Free
17.5%
kg&l
059.913

2009.49
10.20 – – – For infant use, in packages put up for retail sale, sweetened
10%
Free
20%
17.5%
kg&l
059.913
2009.49 20 – – – Other, in packages put up for retail sale

2009.49
20.10

  • – – Other, in packages put up for retail sale, unsweetened
    100%
    100%
    17.5%
    kg&l
    059.915

2009.49
20.20

  • – – Other, in packages put up for retail sale, sweetened
    100%
    100%
    20%
    17.5%
    kg&l
    059.915
    2009.49 40 – – – Not in packages put up for retail sale

2009.49
40.10

  • – – Not in packages put up for retail sale, unsweetened
    100%
    100%
    17.5%
    kg&l
    059.919

2009.49
40.20

  • – – Not in packages put up for retail sale, sweetened
    100%
    100%
    20%
    17.5%
    kg&l
    059.919

124

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
EXCISE
VAT
UNIT
SITC REV 4
– Tomato juice:
2009.50 10 – – – For infant use, in packages put up for retail sale
2009.50 10.10 – – – For infant use, in packages put up for retail sale, unsweetened 10% 10% 17.5% kg&l 059.922
2009.50 10.20 – – – For infant use, in packages put up for retail sale sweetened 10% 10% 20% 17.5% kg&l 059.922
2009.50 90 – – – Other tomato juice (see Chapter Note 4)
2009.50 90.10 – – – Other tomato juice, unsweetened (see Chapter Note 4) 20% 20% 17.5% kg&l 059.929
2009.50 90.20 – – – Other tomato juice sweetened (see Chapter Note 4) 20% 20% 20% 17.5% kg&l 059.929
– Grape Juice (including Grape Must):
– – Of a Brix value not exceeding 30:
2009.61 10 – – – Concentrated, other than grape must
2009.61 10.10 – – – Concentrated, other than grape must unsweetened 5% Free 17.5% kg&l 059.931
2009.61 10.20 – – – Concentrated, other than grape must sweetened 5% Free 20% 17.5% kg&l 059.931
2009.61 20 – – – Grape Must (see Additional CARICOM Guideline 3)
2009.61 20.10 – – – Grape Must unsweetened(see Additional CARICOM Guideline 3) 5% Free 17.5% kg&l 059.935
2009.61 20.20 – – – Grape Must sweetened (see Additional CARICOM Guideline 3) 5% Free 20% 17.5% kg&l 059.935
2009.61 30 – – – Other, for infant use, in packages put up for retail sale
2009.61 30.10 – – – Other, for infant use, in packages put up for retail sale unsweetened 10% Free 17.5% kg&l 059.932
2009.61 30.20 – – – Other, for infant use, in packages put up for retail sale sweetened 10% Free 20% 17.5% kg&l 059.932
2009.61 40 – – – Other, in packages put up for retail sale
2009.61 40.10 – – – Other, in packages put up for retail sale, unsweetened 20% 20% 17.5% kg&l 059.933
2009.61 40.20 – — – Other, in packages put up for retail sale, sweetened 20% 20% 20% 17.5% kg&l 059.933
2009.61 90 – – – Other, not in packages put up for retail sale
2009.61 90.10 – – – Other, not in packages put up for retail sale, unsweetened 20% 20% 17.5% kg&l 059.934
2009.61 90.20 – – – Other, not in packages put up for retail sale, sweetened 20% 20% 20% 17.5% kg&l 059.934
– – Other:
2009.69 10 – – – For infant use, in packages put up for retail sale
2009.69 10.10 – – – For infant use, in packages put up for retail sale, unsweetened 10% Free 17.5% kg&l 059.936
2009.69 10.20 – – – For infant use, in packages put up for retail sale, sweetened 10% Free 20% 17.5% kg&l 059.936

125

HS CET DESCRIPTION OF GOODS DUTY RATE EPA EXCISE VAT UNIT SITC REV 4

2009.69
20

  • – – Grape Must (see Additional CARICOM Guideline 3)

2009.69
20.10 Grape Must unsweetened (see Additional CARICOM Guideline 3)
10%
Free
17.5%
kg&l
059.939

2009.69
20.20
Grape Must sweetened(see Additional CARICOM Guideline 3)
10%
Free
20%
17.5%
kg&l
059.939
2009.69 30 – – – Other, in packages put up for retail sale

2009.69
30.10

  • – – Other, in packages put up for retail sale, unsweetened
    20%
    20%
    17.5%
    kg&l
    059.937
    2009.69 30.20 – – – Other, in packages put up for retail sale sweetened 20% 20% 20% 17.5% kg&l 059.937
    2009.69 90 – – – Other, not in packages put up for retail sale

2009.69
90.10

  • – – Other, not in packages put up for retail sale, unsweetened
    20%
    20%
    17.5%
    kg&l
    059.938
    2009.69 90.20 Other, not in packages put up for retail sale, sweetened 20% 20% 20% 17.5% kg&l 059.938
    – Apple juice:
    – – Of a Brix value not exceeding 20:
    2009.71 10 – – – Concentrated, not in packages put up for retail sale

2009.71
10.10 – – – Concentrated, not in packages put up for retail sale, unsweetened
5%
Free
17.5%
kg&l
059.941

2009.71
10.20 – – – Concentrated, not in packages put up for retail sale, sweetened
5%
Free
20%
17.5%
kg&l
059.941

2009.71
20 – – – Other, for infant use, in packages put up for retail sale

2009.71
20.10 – – – Other, for infant use, in packages put up for retail sale, unsweetened
10%
Free
17.5%
kg&l
059.942

2009.71
20.20 – – – Other, for infant use, in packages put up for retail sale sweetened
10%
Free
20%
17.5%
kg&l
059.942
2009.71 30 – – – Other, in packages put up for retail sale

2009.71
30.10

  • – – Other, in packages put up for retail sale, unsweetened
    100%
    100%
    17.5%
    kg&l
    059.943
    2009.71 30.20 – – – Other, in packages put up for retail sale, sweetened 100% 100% 20% 17.5% kg&l 059.943
    2009.71 80 – – – Other, not in packages put up for retail sale

2009.71
80.10

  • – – Other, not in packages put up for retail sale, unsweetened
    100%
    100%
    17.5%
    kg&l
    059.944

2009.71
80.20

  • – – Other, not in packages put up for retail sale, sweetened
    100%
    100%
    20%
    17.5%
    kg&l
    059.944
    – – Other:
    2009.79 10 – – – For infant use, in packages put up for retail sale

2009.79
10.10 – – – For infant use, in packages put up for retail sale, unsweetened
10%
Free
17.5%
kg&l
059.945

2009.79
10.20 – – – For infant use, in packages put up for retail sale, sweetened
10%
Free
20%
17.5%
kg&l
059.945

126

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
EXCISE
VAT
UNIT SITC REV 4
2009.79 20 – – – Other, in packages put up for retail sale
2009.79 20.10 – – – Other, in packages put up for retail sale, unsweetened 100% 100% 17.5% kg&l 059.946
2009.79 20.20 – – – Other, in packages put up for retail sale, sweetened 100% 100% 20% 17.5% kg&l 059.946
2009.79 80 – – – Not in packages put up for retail sale
2009.79 80.10 – – – Not in packages put up for retail sale, unsweetened 100% 100% 17.5% kg&l 059.949
2009.79 80.20 – – – Not in packages put up for retail sale, sweetened 100% 100% 20% 17.5% kg&l 059.949
– Juice of any other single fruit, nut or vegetable:
– – Cranberry (Vaccinium macrocarpon, Vaccinium Oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice:
2009.81 10 – – – For infant use, in packages put up for retail sale
2009.81 10.10 – – – For infant use, in packages put up for retail sale, unsweetened 10% Free 17.5% kg&l 059.9592 (A)
2009.81 10.20 For infant use, in packages put up for retail sale, sweetened 10% Free 20% 17.5% kg&l 059.9592 (A)
2009.81 90 – – – Other 20% 20% kg&l 059.9593 (B)
2009.81 90.10 – – – Other, unsweetened 20% 20% 17.5% kg&l 059.9593 (B)
2009.81 90.20 – – – Other, sweetened 20% 20% 20% 17.5% kg&l 059.9593 (B)
– – Other:
– – – Passion fruit juice:
2009.89 11 – – – – For infant use, in packages put up for retail sale
2009.89 11.10 – – – For infant use, in packages put up for retail sale, unsweetened 10% 10% 17.5% kg&l 059.952
2009.89 11.20 – – – For infant use, in packages put up for retail sale, sweetened 10% 10% 20% 17.5% kg&l 059.952
2009.89 12 – – – – Other, in packages put up for retail sale
2009.89 12.10 – – – Other, in packages put up for retail sale, unsweetened 20% 20% 17.5% kg&l 059.953
2009.89 12.20 – – – Other, in packages put up for retail sale, sweetened 20% 20% 20% 17.5% kg&l 059.953

127

HS CET DESCRIPTION OF GOODS DUTY RATE EPA EXCISE VAT UNIT SITC REV 4
2009.89 13 – – – – Other, concentrated, not in packages put up for retail sale
2009.89 13.10 – – – – Other, concentrated, not in packages put up for retail sale, unsweetened 15% 15% 17.5% kg&l 059.951
2009.89 13.20 – – – – Other, concentrated, not in packages put up for retail sale, sweetened 15% 15% 20% 17.5% kg&l 059.951
2009.89 19 – – – – Other
2009.89 19.10 – – – Other, unsweetened 20% 20% 17.5% kg&l 059.954
2009.89 19.20 – – – Other, sweetened 20% 20% 20% 17.5% kg&l 059.954
– – – Tamarind Juice:
2009.89 22 – – – – For infant use, in packages put up for retail sale
2009.89 22.10 – – – For infant use, in packages put up for retail sale, unsweetened 10% 10% 17.5% kg&l 059.956
2009.89 22.20 – – – For infant use, in packages put up for retail sale, sweetened 10% 10% 20% 17.5% kg&l 059.956
2009.89 23 – – – – Other, in packages put up for retail sale
2009.89 23.10 – – – Other, in packages put up for retail sale, unsweetened 20% 20% 17.5% kg&l 059.957
2009.89 23.20 – – – Other, in packages put up for retail sale, sweetened 20% 20% 20% 17.5% kg&l 059.957
2009.89 29 – – – – Not in packages put up for retail sale
2009.89 29.10 – – – Not in packages put up for retail sale, unsweetened 20% 20% 17.5% kg&l 059.958
2009.89 29.20 – – – Not in packages put up for retail sale, sweetened 20% 20% 20% 17.5% kg&l 059.958
2009.89 30 – – – Other, for infant use, in packages put up for retail sale
2009.89 30.10 – – – Other, for infant use, in packages put up for retail sale unsweetened 10% 10% 17.5% kg&l 059.9591(A)
2009.89 30.20 – – – Other, for infant use, in packages put up for retail sale sweetened 10% 10% 20% 17.5% kg&l 059.9591(A)
2009.89 40 — Coconut water
2009.89 40.10 — Coconut water, unsweetened 20% 20% kg&l
2009.89 40.20 — Coconut water, sweetened 20% 20% 20% 17.5% kg&l
2009.89 90 – – – Other
2009.89 90.10 – – – Other, unsweetened 20% 20% 17.5% kg&l 059.9599(B)
2009.89 90.20 – – – Other, sweetened 20% 20% 20% 17.5% kg&l 059.9599(B)

128

HS CET DESCRIPTION OF GOODS DUTY RATE EPA EXCISE VAT UNIT SITC REV 4
– Mixtures of juices:
2009.90 10 – – – Mixtures of grapefruit juice and orange juice, for infant use, in packages put up for retail sale
2009.90 10.10 – – – Mixtures of grapefruit juice and orange juice, for infant use, in packages put up for retail sale, unsweetened 10% Free 17.5% kg&l 059.962
2009.90 10.20 – – – Mixtures of grapefruit juice and orange juice, for infant use, in packages put up for retail sale, sweetened 10% Free 20% 17.5% kg&l 059.962
2009.90 20 – – – Other mixtures of grapefruit juice and other juice
2009.90 20.10 – – – Other mixtures of grapefruit juice and other juice, unsweetened 40% 40 17.5% kg&l 059.9631
2009.90 20.20 – – – Other mixtures of grapefruit juice and other juice, sweetened 40% 40 20% 17.5% kg&l 059.9631
2009.90 30 – – – Other mixtures of orange juice with other juice
2009.90 30.10 – – – Other mixtures of orange juice with other juice, unsweetened 40% 40% 17.5% kg&l 059.9632
2009.90 30.20 – – – Other mixtures of orange juice with other juice, sweetened 40% 40% 20% 17.5% kg&l 059.9632
2009.90 40 – – – Mixtures of pineapple juice with other juice, for infant use, in packages put up for retail sale
2009.90 40.10 – – – Mixtures of pineapple juice with other juice, for infant use, in packages put up for retail sale, unsweetened 10% Free 17.5% kg&l 059.968
2009.90 40.20 – – – Mixtures of pineapple juice with other juice, for infant use, in packages put up for retail sale, sweetened 10% Free 20% 17.5% kg&l 059.968
2009.90 50 – – – Other mixtures of pineapple juice with other juice
2009.90 50.10 – – – Other mixtures of pineapple juice with other juice, unsweetened 20% 20% 17.5% kg&l 059.965
2009.90 50.20 – – – Other mixtures of pineapple juice with other juice, sweetened 20% 20% 20% 17.5% kg&l 059.965
2009.90 60 – – – Other mixtures of juices, for infant use, in packages put up for retail sale
2009.90 60.10 – – – Other mixtures of juices, for infant use, in packages put up for retail sale, unsweetened 10% Free 17.5% kg&l 059.966
2009.90 60.20 – – – Other mixtures of juices, for infant use, in packages put up for retail sale, sweetened 10% Free 20% 17.5% kg&l 059.966
2009.90 90 – – – Other mixtures of juices
2009.90 90.10 – – – Other mixtures of juices, unsweetened 20% 20% 17.5% kg&l 059.969
2009.90 90.20 – – – Other mixtures of juices, sweetened 20% 20% 20% 17.5% kg&l 059.969

CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS

Notes.

  1. This Chapter does not cover:

(a) Mixed vegetables of heading 07.12.;

(b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01);

(c) Flavoured tea (heading 09.02);

(d) Spices or other products of headings 09.04 to 09.10;

(e) Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(f) Products of heading 24.04;

(g) Yeast put up as a medicament or other products of heading
30.03 or 30.04; or

(h) Prepared enzymes of heading 35.07.

  1. Extracts of the substitutes referred to in Note 1(b) above are to be classified in heading 21.01.
  2. For the purposes of heading 21.04, the expression “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
EXCISE
VAT
UNIT
SITC REV 4
2101.00 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted
chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.
– Extracts, essences and concentrates, of coffee and preparations with a basis of these extracts essences or concentrates or with a basis of coffee:
2101.11 00 – – Extracts, essences and concentrates 20% See table 17.5% Kg 071.311
2101.12 00 – – Preparations with a basis of extracts, essences or concentrates or with a basis of coffee 20%
See table 17.5% Kg 071.312
2101.20 00 – Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences, or concentrates or with a basis of tea or
mate 20%

20% 17.5% Kg 071.32
2101.30 00 – Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 20%
20% 17.5% kg 071.33
2102.00 Yeasts (active or inactive); other single-cell micro- organisms, dead (but not including vaccines of heading 30.02); prepared baking powders.
2102.10 00 – Active yeasts 15% 15% 17.5% kg 098.61
– Inactive yeasts; other single-cell micro-organisms, dead:
2102.20 10 – – – Inactive yeasts 15% 15% 17.5% kg 098.62
2102.20 20 – – – Other single-cell micro-organisms, dead 5% Free 17.5% kg 098.63
2102.30 00 – Prepared baking powders 15% 15% 17.5% kg 098.64
2103.00 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.
2103.10 00 – Soya sauce 20% See table 17.5% kg 098.41
– Tomato ketchup and other tomato sauces:
2103.20 10 – – – Tomato ketchup 20% 20% 17.5% kg 098.421
2103.20 20 – – – Other tomato sauces 20% 20% 17.5% kg 098.422
– Mustard flour and meal and prepared mustard:
2103.30 10 – – – Mustard flour and meal 15% See table 17.5% kg 098.431
2103.30 20 – – – Prepared mustard 20% See table 17.5% kg 098.432
– Other:
2103.90 10 – – – Pepper sauce 20% 20% 17.5% kg 098.491
2103.90 20 – – – Mayonnaise 20% 20% 17.5% kg 098.492
2103.90 30 – – – Worcestershire sauce 20% 20% 17.5% kg 098.493
2103.90 40 – – – Amchar, kuchela and similar preparations 20% 20% 17.5% kg 098.494
2103.90 50 – – – Aromatic bitters $1.10
per litre $1.10
per litre 17.5% kg & l 098.493

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA EXCIS E
VAT
UNIT
SITC REV 4
2103.90 90 – – – Other 20% 20% 17.5% kg 098.499
2104.00 Soups and broths and preparations therefor; homogenized composite food preparations.
– Soups and broths and preparations therefor:
2104.10 10 – – – In liquid form 20% 20% 17.5% kg 098.51
2104.10 20 – – – In solid or powder form 20% 20% 17.5% kg 098.52
– Homogenized composite food preparations:
2104.20 10 – – – Preparations for infant use, put up for retail sale 10% Free 17.5% kg 098.141
2104.20 90 – – – Other 20% 20% 17.5% kg 098.149
2105.00 Ice cream and other edible ice, whether or not containing cocoa.
2105.00 10 – – – Ice cream 20% 20% 17.5% kg 022.331
2105.00 90 – – – Other
2105.00 90.10 – – – Other (milk based) 75% 75 17.5% kg 022.339
2105.00 90.90 – – – Other 20% 20 17.5% kg 022.339
2106.00 Food preparations not elsewhere specified or included.
– Protein concentrates and textured protein substances:
2106.10 10 – – – Protein hydrolysates 5% Free 17.5% kg 098.991
2106.10 90 – – – Other 20% 20% 17.5% kg 098.992
– Other:
2106.90 10 – – – Mauby syrup 20% 20% 20% 17.5% kg 098.993
2106.90 20 – – – Other flavoured or coloured sugar syrups 20% 20% 20% 17.5% kg 098.994
2106.90 30 – – – Flavouring powders for making beverages 5% Free 17.5% kg 098.995
2106.90 40 – – – Autolysed yeast 15% 15% 17.5% kg 098.996
2106.90 50 – – – Ice cream powders 20% 20% 17.5% kg 098.997
2106.90 60 – – – Preparations consisting of saccharin and foodstuff, used for sweetening purposes 20% 20% 17.5% kg 098.998
2106.90 70 – – – Preparations for infant use, put up for retail sale 10% Free 17.5% kg 098.9991
2106.90 80 – – – Preparations (other than those based on odoriferous substances) of types used in the manufacture of beverages with an alcoholic strength by volume exceeding 0.5% vol. $14.31
per litre $14.31
per litre 17.5% kg&l 098.9992
– – – Other:
2106.90 91 – – – – Coconut milk including powder form 20% 20% 17.5% kg 098.9993
2106.90 99 – – – – Other 20% 20% 17.5% kg 098.9999

Notes.

CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR

  1. This Chapter does not cover:

(a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);

(b) Sea water (heading 25.01);

(c) Distilled or conductivity water or water of similar purity (heading 28.53);

(d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 29.15);

(e) Medicaments of heading 30.03 or 30.04; or

(f) Perfumery or toilet preparations (Chapter 33).

  1. For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20oC.
  2. For the purposes of heading 22.02, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading
    22.08 as appropriate.

Sub-heading Note.

  1. For the purposes of subheading 2204.10, the expression “sparkling wine” means wine which, when kept at a temperature of 20oC in closed containers, has an excess pressure of not less than 3 bars.

Additional CARICOM Guideline.

  1. Aromatic bitters used as flavouring agents for food and beverages are classified in heading 21.03. Chapter Note 1 (a) to Chapter 22 refers.

133

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
EXCISE
VAT
UNIT
SITC REV 4
2201.00 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.
– Mineral waters and aerated waters:
2201.10 10 – – – Mineral waters 20% 20% 17.5% kg & l 111.011
2201.10 20 – – – Aerated waters 20% 20% 17.5% kg & l 111.012
– Other:
2201.90 10 – – – Ordinary natural waters 20% 20% 17.5% kg & l 111.013
2201.90 90 – – – Other 20% 20% 17.5% kg & l 111.019
2202.00 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non- alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09.
– Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
2202.10 10 – – – Aerated waters 123% 123% 20% 17.5% kg & l 111.021
2202.10 90 – – – Other waters 100% 100% 20% 17.5% kg & l 111.022
– Other:
2202.91 00 – – Non-Alcoholic Beer 20% 20% 20% 17.5% kg & l 111.025
— Other:
2202.99 10 – – – Beverages containing cocoa 20% 20% 20% 17.5% kg & l 111.023
2202.99 20 – – – Malt beverages 100% 100% 20% 17.5% kg & l 111.024
2202.99 30 – – – Coconut Water (Flavoured) 20% 20% 17.5% kg & l 111.027
2202.99 90 – – – Other
2202.99 99.10 – – – Flavoured Milk 20% 20% 20% 0.0% kg & l 111.029
2202.99 99.90 – – – Other 20% 20% 20% 17.5% kg & l 111.029
2203.00 Beer made from malt.
2203.00 10 – – – Beer
220300 10.10 – – – Beer in metal containers made wholly or part of metal

  • – – Beer in other containers containing (> 0.5% But = < 1%) alcohol
  • – – Beer in other containers containing (> 1% But =< 4%) alcohol
  • – – Beer in other containers containing (> 4% But =< 5%) alcohol
  • – – Beer in other containers containing (>5% But =< 10%) alcohol
  • – – Beer in other containers containing (>10% But =< 15%) alcohol
  • – – Beer in other containers containing >15% alcohol 100% 100% $0.75 per 17.5% kg & l 112.31
    container
    220300 10.20 100% 100% $0.12 per litre 17.5% kg & l 112.31
    220300 10.30 100% 100% $0.45 per litre 17.5% kg & l 112.31
    220300 10.40 100% 100% $0.57per litre 17.5% kg & l 112.31
    220300 10.50 100% 100% $0.825 per litre 17.5% kg & l 112.31
    220300 10.60 100% 100% $1.485 per litre 17.5% kg & l 112.31
    220300 10.90 100% 100% $1.485 per litre 17.5% kg & l 112.31

134

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
EXCISE
VAT
UNIT
SITC REV 4
2203.00 20 – – – Stout
220300

220300

220300

220300

220300

220300

220300 20.10

20.20

20.30

20.40

20.50

20.60

20.90 – – – Stout in metal containers made wholly or part of metal

  • – – Stout in other containers containing (> 0.5% But = < 1%) alcohol
  • – – Stout in other containers containing (> 1% But =< 4%) alcohol
  • – – Stout in other containers containing (> 4% But =< 5%) alcohol
  • – – Stout in other containers containing (>5% But =< 10%) alcohol
  • – – Stout in other containers containing (>10% But =< 15%) alcohol
  • – – Stout in other containers containing >15% alcohol 100% 100% $0.75 per container 17.5% kg & l 112.32
    100% 100% $0.12 per litre 17.5% kg & l 112.32
    100% 100% $0.45 per litre 17.5% kg & l 112.32
    100% 100% $0.57per litre 17.5% kg & l 112.32
    100% 100% $0.825 per litre 17.5% kg & l 112.32
    100% 100% $1.485 per litre 17.5% kg & l 112.32
    100% 100% $1.485 per litre 17.5% kg & l 112.32
    2203.00 90 – – – Other
    220300

220300

220300

220300

220300

220300

220300 90.10

90.20

90.30

90.40

90.50

90.60

90.90 – – – Other beer in metal containers made wholly or part of metal

  • – – Other beer in other containers containing (> 0.5% But = < 1%) alcohol
  • – – Other in other containers containing (> 1% But =< 4%) alcohol
  • – – Other beer in other containers containing (> 4% But =< 5%) alcohol
  • – – Other beer in other containers containing (>5% But =< 10%) alcohol
  • – – Other beer in other containers containing (>10% But =< 15%) alcohol
  • – – Other beer in other containers containing >15% alcohol 100% 100% $0.75 per container 17.5% kg & l 112.39
    100% 100% $0.12 per litre 17.5% kg & l 112.39
    100% 100% $0.45 per litre 17.5% kg & l 112.39
    100% 100% $0.57per litre 17.5% kg & l 112.39
    100% 100% $0.825 per litre 17.5% kg & l 112.39
    100% 100% $1.485 per litre 17.5% kg & l 112.39
    100% 100% $1.485 per litre 17.5% kg & l 112.39
    22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.
    2204.10 00 – Sparkling wine $5.50 per litre $5.50 per litre $5.25 per litre 17.5% kg & l 112.15
    – Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
    2204.21 00 – – In containers holding 2 litres or less $2.64 per litre $2.64 per litre $4.80 per litre 17.5% kg & l 112.171
    2204.22 00 – – In containers holding more than 2 litres but not more than 10 litres $2.64 per litre $2.64 per litre $4.80 per litre 17.5% kg & l 112.173
    – – Other:

135

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
EXCISE
VAT
UNIT
SITC REV 4
2204.29 10 – – – Grape must with fermentation prevented or arrested by the addition of alcohol $1.32 per litre $1.32
per litre $4.80 per litre 17.5% kg & l 112.172
2204.29 90 – – – Other $2.64 per litre $2.64
per litre $4.80 per litre 17.5% kg & l 112.179
2204.30 00 – – Other grape must $1.32 per litre Free $5.85 per litre 17.5% kg & l 112.11
2205.00 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
2205.10 00 – In containers holding 2 litres or less $2.64 per litre $2.64
per litre $3.75 per litre 17.5% kg & l 112.131
2205.90 00 – Other $2.64 per litre $2.64
per litre $3.75 per litre 17.5% kg & l 113.139
2206.00 Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages
and non-alcoholic beverages, not elsewhere specified or included.
2206.00 10 – – – Shandy
2206.00 10.10 – – – Shandies containing > 0.5% But =< 1% Alcohol 100% 100% $0.12 per litre 17.5% kg & l 112.21 2206.00 10.20 – – – Shandies containing > 1% But =< 5% Alcohol 100% 100% $0.45 per litre 17.5% kg & l 112.21 2206.00 10.30 – – – Shandies containing > 5% But =< 10% Alcohol 100% 100% $0.825 per litre 17.5% kg & l 112.21 2206.00 10.40 – – – Shandies containing > 10% But =< 15% Alcohol 100% 100% $1.485 per litre 17.5% kg & l 112.21 2206.00 10.90 – – – Shandies containing > 10% But =< 15% Alcohol 100% 100% $1.485 per litre 17.5% kg & l 112.21
2206.00 90 – – – Other $2.64 per litre $2.64
per litre $3.60 per litre 17.5% kg & l 112.29
2207.00 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength.
– Undenatured ethyl alcohol of an alcoholic strength by volume of 80% or higher
2207.10 10 – – – Bio-ethanol $14.31
per litre $14.31
per litre $7.20 per litre of alcohol 17.5% kg & l 512.151
2207.10 90 – – – Other $14.31
per litre $14.31
per litre $7.20 per litre of alcohol 17.5% kg & l 512.159
– Ethyl alcohol and other spirits, denatured, of any strength:
2207.20 10 – – – Bio-ethanol $1.32 per litre $1.32
per litre $7.20 per litre of alcohol 17.5% kg & l 512.161
2207.20 90 – – – Other $1.32 per litre $1.32
per litre $7.20 per litre of alcohol 17.5% kg & l 512.169
2208.00 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.
– Spirits obtained by distilling grape wine or grape marc:
2208.20 10 – – – Brandy, in bottles of a strength not exceeding 46% vol
2208.20 10.10 – – – Blended Brandy $11.45
per litre $11.45
per litre $35.25 per litre 17.5% kg & l 112.421
2208.20 10.90 – – – Other $11.45
per litre $11.45
per litre $35.25 per litre 17.5% kg & l 112.421

2208.20
90 – – – Other $13.43
per litre $13.43
per litre $21.00 per litre 17.5% kg & l 112.429

136

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
EXCISE
VAT
UNIT SITC REV 4
– Whiskies:
2208.30 10 – – – In bottles of a strength not exceeding 46% vol $11.67
per litre $11.67
per litre kg & l 112.411
2208.30 10.10 – – – Blended Whisky $11.67
per litre $11.67
per litre $31.50 per litre 17.5% kg & l 112.411
2208.30 10.90 – – – Other $11.67
per litre $11.67
per litre $31.50 per litre 17.5% kg & l 112.411
2208.30 90 – – – Other $13.21
per litre $13.21
per litre $31.50 per litre 17.5% kg & l 112.419
– Rum and other spirits obtained by distilling fermented sugarcane products:
2208.40 10 – – – In bottles of a strength not exceeding 46% vol $12.99
per litre $12.99
per litre $7.20 per litre of 17.5% kg & l 112.441
2208.40 90 – – – Other $15.63
per litre $15.63
per litre $7.20 per litre of 17.5% kg & l 112.449
– Gin and Geneva:
2208.50 10 – – – In bottles of a strength not exceeding 46% vol $12.53
per litre $12.53
per litre $20.25 per litre 17.5% kg & l 112.451
2208.50 90 – – – Other $14.31
per litre $14.31
per litre $30.00 per litre 17.5% kg & l 112.459
2208.60 00 – Vodka $14.31
per litre $14.31
per litre $20.25 per litre 17.5% kg & l 112.491
2208.70 00 – Liqueurs and cordials
2208.70 10.10 – – – Falernum $14.31
per litre $14.31
per litre $13.50 per litre 17.5% kg & l 112.492
2208.70 10.20 – – – Rum-based liqueurs $14.31
per litre $14.31
per litre $6.00 per litre 17.5% kg & l 112.492
2208.70 10.90 – – – Other liqueurs and cordials $14.31
per litre $14.31
per litre $13.50 per litre 17.5% kg & l 112.492
2208.90 00 – Other $14.31
per litre $14.31
per litre kg & l 112.493
2208.90 90.10 – – – Compound alcoholic preparations of a kind used for the manufacture of beverages $14.31
per litre $14.31
per litre $4.50 per litre 17.5% kg & l 112.493
2208.90 90.20 – – – Rum Punch $14.31
per litre $14.31
per litre $2.28 per litre 17.5% kg & l 112.493
2208.90 90.30 – – – Cocktail mixes and similar beverages containing more then 0.5% alcohol but not more than 1% alcohol $14.31
per litre $14.31
per litre $0.12 per litre 17.5% kg & l 112.493
2208.90 90.40 – – – Cocktail mixes and similar beverages containing more then 1% alcohol but not more than 5% alcohol $14.31
per litre $14.31
per litre $0.45 per litre 17.5% kg & l 112.493
2208.90 90.50 – – – Cocktail mixes and similar beverages containing more then 5% alcohol but not more than 10% alcohol $14.31
per litre $14.31
per litre $0.825 per litre 17.5% kg & l 112.493
2208.90 90.60 – – – Cocktail mixes and similar beverages containing more then 10% alcohol but not more than 15% alcohol $14.31
per litre $14.31
per litre $1.485 per litre 17.5% kg & l 112.493
2208.90 90 – – – Other $14.31
per litre $14.31
per litre $11.40 per litre 17.5% kg & l 112.499
2209.00 00 Vinegar and Substitutes for vinegar obtained from acetic acid 20% See table 17.5% kg 098.44

CHAPTER 23

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Note.

  1. Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

Subheading Note.

  1. For the purposes of subheading 2306.41, the expression “low erucic acid rape or colza seeds” means seeds as defined in Subheading note 1 to Chapter 12.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
2301.00 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 Free Free 17.5% kg 081.41
2301.20 00 – Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates Free Free 17.5% kg 081.42
2302.00 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 00 – Of maize (corn) Free Free 17.5% kg 081.24
2302.30 00 – Of wheat Free Free 17.5% kg 081.26
– Of other cereals:
2302.40 10 – – – Of rice Free Free 17.5% kg 081.291
2302.40 90 – – – Other Free Free 17.5% kg 081.299
2302.50 00 – Of leguminous plants Free Free 17.5% kg 081.23
2303.00 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 00 – Residues of starch manufacture and similar residues Free free 17.5% kg 081.51
2303.20 00 – Beet-pulp, bagasse and other waste of sugar manufacture Free Free 17.5% kg 081.52
2303.30 00 – Brewing or distilling dregs and waste Free Free 17.5% kg 081.53
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 17.5% kg 081.31
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 17.5% kg 081.32
2306.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 23.04 or 23.05.
2306.10 00 – Of cotton seeds Free Free 17.5% kg 081.33
2306.20 00 – Of linseed Free Free 17.5% kg 081.34
2306.30 00 – Of sunflower seeds Free Free 17.5% kg 081.35
– Of rape or colza seeds:
2306.41 00 – – Of low erucic acid rape or colza seeds Free Free 17.5% kg 081.361

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
2306.49 00 – – Other Free Free 17.5% kg 081.369
2306.50 00 – Of coconut or copra 15% 15% 17.5% kg 081.37
2306.60 00 – Of palm nuts or kernels Free Free 17.5% kg 081.38
2306.90 00 – Other Free Free 17.5% kg 081.39
2307.00 00 Wine lees; argol. Free Free 17.5% kg 081.94
2308.00 00 Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in
animal feeding, not elsewhere specified or included.

Free

Free

17.5%

kg

081.192
2309.00 Preparations of a kind used in animal feeding.
2309.10 00 – Dog or cat food, put up for retail sale 20% Free 17.5% kg 081.95
– Other:
2309.90 10 – – – Mixed bird seeds 20% 20% 17.5% kg 081.991
2309.90 20 – – – Other foods for pets 20% 20% 17.5% kg 081.992
2309.90 30 – – – Prepared complete poultry feed 15% 15% 0.0% kg 081.993
2309.90 40 – – – Prepared complete cattle feed 15% 15% 0.0% kg 081.994
2309.90 50 – – – Prepared complete pig feed 15% 15% 0.0% kg 081.995
2309.90 60 – – – Other prepared complete animal feeds
2309.90 60.10 – – -Prepared complete sheep feeds 15% 15% 0.0% kg 081.996
2309.90 60.90 – – – Other prepared complete animal feeds 15% 15% 0.0% kg 081.996
2309.90 90 – – – Other Free Free 0.0% kg 081.999

CHAPTER 24

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR
INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE NUMAN BODY

Notes.

  1. This Chapter does not cover medicinal cigarettes (Chapter 30).
  2. Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04.
  3. For the purposes of heading 24.04, the expression “inhalation without combustion” means inhalation through heated delivery or other means, without combustion.

Subheading Note.

  1. For the purposes of subheading 2403.11, the expression “water pipe tobacco” means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco free products intended for smoking in a water pipe are excluded from this subheading.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
EXCISE
VAT
UNIT SITC REV 4
2401.00 Unmanufactured tobacco; tobacco refuse.
2401.10 00 – Tobacco, not stemmed/stripped 5% Free 17.5% kg 121.1
2401.20 00 – Tobacco, partly or wholly stemmed/stripped 5% Free 17.5% kg 121.2
2401.30 00 – Tobacco refuse 5% Free 17.5% kg 121.3
2402.00 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
2402.10 00 – Cigars, cheroots and cigarillos, containing tobacco $44.09 per kg. $44.09
per kg. $100.00
per kg 17.5% kg 122.1
2402.20 00 – Cigarettes containing tobacco $44.09 per kg. $44.09
per kg. $1.18 per 5 17.5% kg 122.2
2402.90 00 – Other $33.07 per kg. $33.07
per kg. $1.18 per 5 17.5% kg 122.31
2403.00 Other manufactured tobacco and manufactured tobacco substitutes; “homogenized” or “reconstituted” tobacco; tobacco extracts and essences.
– Smoking tobacco, whether or not containing tobacco substitutes in any proportion
2403.11 00 – – Water pipe tobacco specified in Subheading Note 1 to this Chapter $33.07 per kg. $33.07
per kg. $12.50
per kg 17.5% kg 122.321
2403.19 00 – – Other $33.07 per kg. $33.07
per kg. $12.50
per kg 17.5% kg 122.329
– Other:
2403.91 00 – – “Homogenised” or “reconstituted” tobacco $33.07 per kg. $33.07
per kg. $12.50
per kg 17.5% kg 122.391
– – Other: 17.5%
2403.99 10 – – – Snuff $26.46 per kg. $26.46
per kg. $58.75
per kg 17.5% kg 122.392
2403.99 90 – – – Other $33.07 per kg. $33.07
per kg. $58.75
per kg 17.5% kg 122.399
2404.00 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body.
-Products combustion: intended for inhalation without
2404.11 00 –Containing tobacco or reconstituted tobacco 15% 15% 17.5% kg 122.3991
2404.12 00 –Other, containing nicotine 15% 15% 17.5% kg 122.3992
2404.19 00 –Other 15% 15% 17.5% kg 122.3993
-Other
2404.91 00 –For oral application 15% 15% 17.5% kg 122.3994
2404.92 00 –For transdermal application 15% 15% 17.5% kg 122.3995
2404.99 00 –Other 15% 15% 17.5% kg 122.3999

142

SECTION V MINERAL PRODUCTS

143

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 crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

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

  1. This Chapter does not cover:

(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02);

(b) Earth colours containing 70% or more by weight of combined iron evaluated as Fe203 (heading 28.21);

(c) Medicaments or other products of Chapter 30;

(d) Perfumery, cosmetic or toilet preparations (Chapter 33);

(e) Dolomite ramming mix (heading 38.16)

(f) Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp course slates (heading 68.03);

(g) Precious or semi-precious stones (heading 71.02 or 71.03);

144

(h) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01);

(ij) Billiard chalks (heading 95.04); or

(k) Writing or drawing chalks or tailors’ chalks (heading 96.09).

  1. Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17.
  2. Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

145

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
2501.00 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-
flowing agents; sea water.
2501.00 10 – – – Table salt in retail packages of not more than
2.5 kg 20% 20% 0.0% kg 278.31
2501.00 20 – – – Other table salt 15% 15% 0.0% kg 278.32
2501.00 30 – – – Rock salt 5% Free 17.5% kg 278.33
2501.00 40 – – – Pure sodium chloride 5% Free 17.5% kg 278.34
2501.00 50 – – – Salt liquors 5% Free 17.5% kg 278.35
2501.00 90 – – – Other 5% Free 17.5% kg 278.39
2502.00 00 Unroasted iron pyrites. 5% Free 17.5% kg 274.2
2503.00 00 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. 5% Free 17.5% kg 274.1
25.04 Natural graphite.
2504.10 00 – In powder or in flakes 5% Free 17.5% kg 278.221
2504.90 00 – Other 5% Free 17.5% kg 278.229
2505.00 Natural sands of all kinds, whether or not coloured, other than metalbearing sands of Chapter 26.
2505.10 00 – Silica sands and quartz sands 5% Free 17.5% kg 273.31
2505.90 00 – Other 5% Free 17.5% kg 273.39
2506.00 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 5% Free 17.5% kg 278.511
2506.20 00 – Quartzite 5% Free 17.5% kg 278.512
2507.00 00 Kaolin and other kaolinic clays, whether or not calcined. 5% Free 17.5% kg 278.26
2508.00 Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite,
whether or not calcined; mullite; chamotte or dinas earths.
2508.10 00 – Bentonite 5% Free 17.5% kg 278.27
2508.30 00 – Fire-clay 5% Free 17.5% kg 278.292
2508.40 00 – Other clays 5% Free 17.5% kg 278.293
2508.50 00 – Andalusite, kyanite and sillimanite 5% Free 17.5% kg 278.294
2508.60 00 – Mullite 5% Free 17.5% kg 278.295
2508.70 00 – Chamotte or dinas earths 5% Free 17.5% kg 278.296
2509.00 00 Chalk. 5% Free 17.5% kg 278.91

146

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
2510.00 Natural calcium phosphates, natural aluminium calcium phosphates and phospatic chalk.
2510.10 00 – Unground 5% Free 17.5% kg 272.31
2510.20 00 – Ground 5% Free 17.5% kg 272.32
2511.00 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading- – 28.16.
2511.10 00 – Natural barium sulphate (barytes) 5% Free 17.5% kg 278.921
2511.20 00 – Natural barium carbonate (witherite) 5% Free 17.5% kg 278.922
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. 5% Free 17.5% kg 278.95
2513.00 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.
2513.10 00 – Pumice stone 5% Free 17.5% kg 277.23
2513.20 00 – Emery, natural corundum, natural garnet and other natural abrasives 5% Free 17.5% kg 277.22
2514.00 00 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of rectangular (including square) shape. 5% Free 17.5% kg 273.11
2515.00 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 5% Free 17.5% kg 273.121
2515.12 00 – – Merely cut, by sawing or otherwise, into blocks- or slabs of a rectangular (including square)
shape 5% Free 17.5% kg 273.122
2515.20 00 – Ecaussine and other calcareous monumental or building stone; alabaster 5% Free 17.5% kg 273.123
2516.00 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 5% Free 17.5% kg 273.131

147

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
2516.12 00 – – Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 5% Free 17.5% kg 273.132
2516.20 00 – Sandstone 5% Free 17.5% kg 273.133
2516.90 00 – Other monumental or building stone 5% Free 17.5% kg 273.139
2517.00 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; 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 25.15 or 25.16, whether or not heat-treated.
2517.10 00 – Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast,
shingle and flint, whether or not heat-treated 5% Free 17.5% kg 273.41
2517.20 00 – Macadam of slag, dross or similar industrial waste, whether or 5% Free 17.5% kg 273.42
2517.30 00 – Tarred macadam 5% Free 17.5% kg 273.43
– Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat- treated:
2517.41 00 – – Of marble 5% Free 17.5% kg 273.44
2517.49 00 – – Other 5% Free 17.5% kg 273.49
2518.00 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
2518.10 00 – Dolomite not calcined or sintered 5% Free 17.5% kg 278.231
2518.20 00 – Calcined or sintered dolomite 5% Free 17.5% kg 278.232
2519.00 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) 5% Free 17.5% kg 278.24
2519.90 00 – Other 5% Free 17.5% kg 278.25
2520.00 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.

148

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
– Gypsum; anhydrite:
2520.10 10 – – – Gypsum 15% 15% 17.5% kg 273.231
2520.10 20 – – – Anhydrite 5% Free 17.5% kg 273.232
– Plasters:
2520.20 10 – – – Plaster of Paris 5% 5% 17.5% kg 273.241
2520.20 90 – – – Other 5% 5% 17.5% kg 273.249
2521.00 00 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. 10% Free 17.5% kg 273.22
2522.00 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25.
2522.10 00 – Quicklime 10% Free 17.5% kg 661.11
2522.20 00 – Slaked lime 10% Free 17.5% kg 661.12
2522.30 00 – Hydraulic lime 10% Free 17.5% kg 661.13
2523.00 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of
clinkers.
2523.10 00 – Cement clinkers 15% See table 17.5% kg 661.21
– Portland cement:
2523.21 00 – – White cement, whether or not artificially coloured 5% Free 17.5% kg 661.221
– – Other:
2523.29 10 – – – Building cement (grey) 15% See table 17.5% kg 661.222
2523.29 20 – – – Oilwell cement 5% See 17.5% kg 661.223
2523.29 90 – – – Other 5% See 17.5% kg 661.229
2523.30 00 – Aluminous cement 5% Free 17.5% kg 661.23
2523.90 00 – Other hydraulic cements 35% See 17.5% kg 661.29
2524.00 Asbestos.
2524.10 00 – Crocidolite 5% Free 17.5% kg 278.41
2524.90 00 – Other 5% Free 17.5% kg 278.49
2525.00 Mica, including splittings; mica waste.
2525.10 00 – Crude mica and mica rifted into sheets or splittings 5% Free 17.5% kg 278.521
2525.20 00 – Mica powder 5% Free 17.5% kg 278.522
2525.30 00 – Mica waste 5% Free 17.5% kg 278.523
2526.00 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 5% Free 17.5% kg 278.931
– Crushed or powdered:
2526.20 10 – – – Talc 5% Free 17.5% kg 278.932
2526.20 90 – – – Other 5% Free 17.5% kg 278.939

149

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
[2527] Deleted
2528.00 00 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. 5% Free 17.5% kg 278.94
2529.00 Felspar; leucite; nepheline and nepheline syenite; fluorspar.
2529.10 00 – Felspar 5% Free 17.5% kg 278.531
– Fluorspar:
2529.21 00 – – Containing by weight 97% or less of calcium fluoride 5% Free 17.5% kg 278.541
2529.22 00 – – Containing by weight more than 97% of calcium fluoride 5% Free 17.5% kg 278.542
2529.30 00 – Leucite; nepheline and nepheline syenite 5% Free 17.5% kg 278.532
2530.00 Mineral substances not elsewhere specified or included.
2530.10 00 – Vermiculite, perlite and chlorites, unexpanded 5% Free 17.5% kg 278.98
2530.20 00 – Kieserite, epsomite (natural magnesium sulphates) 5% Free 17.5% kg 278.991
2530.90 00 – Other 5% Free 17.5% kg 278.999

150

CHAPTER 26 ORES, SLAG AND ASH

Notes.

  1. This Chapter does not cover:

(a) Slag or similar industrial waste prepared as macadam (heading 25.17);

(b) Natural magnesium carbonate (magnesite, whether or not calcined (heading 25.19);

(c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 27.10);

(d) Basic slag of Chapter 31;

(e) Slag wool, rock wool or similar mineral wools (heading 68.06);

(f) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12 or 85.49); or

(g) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

  1. For the purposes of headings 26.01 to 26.17, the term “ores” means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.
  2. Heading 26.20 applies only to:

(a) Slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 26.21); and

(b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

Subheading Notes.

  1. For the purposes of subheading 2620.21, “leaded gasoline sludges and leaded anti- knock compound sludges” mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.
  2. Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620.60.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
2601.00 Iron ores and concentrates, including roasted iron
pyrites.
– Iron ores and concentrates, other than roasted iron
pyrites:
2601.11 00 – – Non-agglomerated 5% Free 17.5% kg 281.5
2601.12 00 – – Agglomerated 5% Free 17.5% kg 281.6
2601.20 00 – Roasted iron pyrites 5% Free 17.5% kg 281.4
2602.00 00 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more
calculated on the dry weight. 5% Free 17.5% kg 287.7
2603.00 00 Copper ores and concentrates. 5% Free 17.5% kg 283.1
2604.00 00 Nickel ores and concentrates. 5% Free 17.5% kg 284.1
2605.00 00 Cobalt ores and concentrates. 5% Free 17.5% kg 287.93
2606.00 Aluminium ores and concentrates.
2606.00 10 – – – Calcined bauxite 10% Free 17.5% kg 285.11
2606.00 90 – – – Other 10% Free 17.5% kg 295.19
2607.00 00 Lead ores and concentrates. 5% Free 17.5% kg 287.4
2608.00 00 Zinc 5% Free 17.5% Kg 287.5
2609.00 00 Tin ores and concentrates. 5% Free 17.5% kg 287.6
2610.00 00 Chromium ores and concentrates. 5% Free 17.5% kg 287.91
2611.00 00 Tungsten ores and concentrates. 5% Free 17.5% kg 287.92
2612.00 Uranium or thorium ores and concentrates.
2612.10 00 – Uranium ores and concentrates 5% Free 17.5% kg 286.1
2612.20 00 – Thorium ores and concentrates 5% Free 17.5% kg 286.2
2613.00 Molybdenum ores and concentrates.
2613.10 00 – Roasted 5% Free 17.5% kg 287.81
2613.90 00 – Other 5% Free 17.5% kg 287.82
2614.00 00 Titanium ores and concentrates. 5% Free 17.5% kg 287.83
2615.00 Niobium, tantalum, vanadium or zirconium ores and concentrates.
2615.10 00 – Zirconium ores and concentrates 5% Free 17.5% kg 287.84
2615.90 00 – Other 5% Free 17.5% kg 287.85
2616.00 Precious metal ores and concentrates.
2616.10 00 – Silver ores and concentrates 5% Free 17.5% kg 289.11
2616.90 00 – Other 5% Free 17.5% kg 289.19
2617.00 Other ores and concentrates.
2617.10 00 – Antimony ores and concentrates 5% Free 17.5% kg 287.991
2617.90 00 – Other 5% Free 17.5% kg 287.999
2618.00 00 Granulated slag (slag sand) from the manufacture or iron or steel. 10% Free 17.5% kg 278.61

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
2619.00 00 Slag, dross (other than- – granulated slag), scalings and other waste from the manufacture of iron or steel. 10% Free 17.5% kg 278.62
2620.00 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds.
– Containing mainly zinc:
2620.11 00 – – Hard zinc spelter 5% Free 17.5% kg 288.11
2620.19 00 – – Other 5% Free 17.5% kg 288.12
– Containing mainly lead:
2620.21 00 – – Leaded gasoline sludges and leaded anti-knock compound sludges 5% Free 17.5% kg 288.131
2620.29 00 – – Other 5% Free 17.5% kg 288.139
2620.30 00 – Containing mainly copper 5% Free 17.5% kg 288.14
2620.40 00 – Containing mainly aluminium 5% Free 17.5% kg 288.15
2620.60 00 – Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds 5% Free 17.5% kg 288.191
– Other:
2620.91 00 – – Containing antimony, beryllium, cadmium, chromium or their mixtures 5% Free 17.5% kg 288.192
2620.99 00 – – Other 5% Free 17.5% kg 288.199
2621.00 Other slag and ash; including seaweed ash (kelp); ash and residues from the incineration of municipal waste.
2621.10 00 – Ash and residues from the incineration of municipal waste 5% Free 17.5% kg 278.691
2621.90 00 – Other 5% Free 17.5% kg 278.699

CHAPTER 27

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

  1. This Chapter does not cover:

(a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 27.11;

(b) Medicaments of heading 30.03 or 30.04; or

(c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.

  1. References in heading 27.10 to “petroleum oils and oils obtained from bituminous minerals” include not 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 300oC, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

  1. For the purposes of heading 27.10, “waste oils” means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:

(a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Sub-heading 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

155

than 5,833 kcal/kg.

  1. For the purposes of subheadings 2707.10, 2707.20, 2707.30 and 2707.40 the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively.
  2. For the purposes of subheadings 2710.12, “light oils and preparations” are those of which 90% or more by volume (including losses) distil at 210oC according to the ISO 3405 method (equivalent to the ASTM D86 method).
  3. For the purposes of the subheadings of heading 27.10, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
EXCISE FUEL TAX
VAT
UNIT(S) SITC
REV 4
2701.00 Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
– Coal, whether or not pulverized, but not agglomerated:
2701.11 00 – – Anthracite 5% Free 17.5% kg/m3 321.1
2701.12 00 – – Bituminous coal 5% Free 17.5% kg/m3 321.21
2701.19 00 – – Other coal 5% Free 17.5% kg/m3 321.22
2701.20 00 – Briquettes, ovoids and similar solid fuels manufactured from coal 5% Free 17.5% kg/m3 322.1
2702.00 Lignite, whether or not agglomerated, excluding jet.
2702.10 00 – Lignite, whether or not pulverized, but not agglomerated 5% Free 17.5% kg/m3 322.21
2702.20 00 – Agglomerated lignite 5% Free 17.5% kg/m3 322.22
2703.00 00 Peat (including peat litter), whether or not agglomerated. Free Free 17.5% kg/m3 322.3
2704.00 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.
2704.00 10 – – – Coke and semi-coke of coal 5% Free 17.5% kg/m3 325.01
2704.00 20 – – – Coke and semi-coke of lignite or of peat 5% Free 17.5% kg/m3 325.02
2704.00 30 – – – Retort carbon 5% Free 17.5% kg/m3 325.03
2705.00 00 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons. Free Free 17.5% kg/m3 345.0
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. 5% Free 17.5% kg/m3 335.21
2707.00 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 00 – Benzoly (benzene) 15% Free 17.5% kg/m3 335.22
2707.20 00 – Toluol (toluene) 15% Free 17.5% kg/m3 335.23
2707.30 00 – Xylol (xylenes) 15% Free 17.5% kg/m3 335.24
2707.40 00 – Napthalene 15% Free 17.5% kg/m3 335.256
2707.50 00 – Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the
ASTM D 86 method) 15% Free kg/m3 335.251
– Other:
2707.91 00 – – Creosote oils 15% Free 17.5% kg/m3 335.253
– – Other:

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
EXCISE FUEL TAX
VAT
UNIT(S) SITC REV 4
2707.99 10 – – – Gasoline blending preparations 15% Free 17.5% kg/m3 335.255
2707.99 90 – – – Other 15% Free 17.5% kg/m3 335.259
2708.00 Pitch and pitch coke, obtained from coal tar or from other mineral tars.
2708.10 00 – Pitch 15% Free 17.5% kg/m3 335.31
2708.20 00 – Pitch coke 5% Free 17.5% kg/m3 335.32
2709.00 Petroleum oils and oils obtained from bituminous minerals, crude.
2709.00 10 – – – Imported under the processing agreement 5% Free 17.5% kg/m3 333.01
2709.00 90 – – – Other 5% Free 17.5% kg/m3 333.09
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; waste oils.
– Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste
oils:
— Light oils and preparations:
— Aviation Spirit:
2710.12 11 – – — Aviation Spirit of 100 octane and over 5% Free 17.5% kg/m3 334.611
2710.12 12 – — – Aviation Spirit under 100 octane 5% Free 17.5% kg/m3 334.612
2710.12 20 – – – Motor Spirit (gasoline) $109.99
per m3 $109.99
per m3 $0.9939
per litre $0.40 per litre 17.5% kg/m3 334.6131
2710.12 30 – – – Spirit type (gasoline type) jet fuel 5% Free 17.5% kg/m3 334.614
2710.12 90 – — Other 5% Free 17.5% kg/m3 334.619
— Other:
2710.19 10 – – – – Kerosene type jet fuel 5% Free 17.5% kg/m3 334.621
2710.19 20 – – – – Illuminating kerosene $65.99 per m3 $65.99
per m3 $0.05 per litre 17.5% kg/m3 334.622
2710.19 30 – – – Vapourising oil or white spirit $65.99 per m3 $65.99
per m3 17.5% kg/m3 334.623
2710.19 40 – – – Diesel oil
2710.19 30.10 – – – Diesel oil for use as fuel in road motor vehicles $65.99 per m3 $65.99
per m3 $0.44027
per litre $0.40 per litre 17.5% kg/m3 334.6311
2710.19 30.90 – – – Other Diesel oil $65.99 per m3 $65.99
per m3 $0.20000
per litre 17.5% kg/m3 334.6311
2710.19 50 – – – Gas oils (other than diesel oil) $65.99 per m3 $65.99
per m3 $0.3000
per litre 17.5% kg/m3 334.639
2710.19 60 – – – Bunker C fuel oil $65.99 per m3 $65.99
per m3 17.5% kg/m3 334.641
2710.19 70 – – – Partly refined petroleum, including topped crudes 5% 5% 17.5% kg/m3 334.642
2710.19 80 – – – Lubricating oil base stocks, lubricating oils greases:

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
EXCISE FUEL TAX
VAT
UNIT(S) SITC REV 4
2710.19 81 – – – – Lubricating oil base stock (Paraffinic type) 15% 15% 17.5% kg/m3 334.651
2710.19 82 – – – – Other lubricating oil base stock 15% 15% 17.5% kg/m3 334.652
2710.19 83 – – – – Lubricating oils $0.11 per litre $0.11
per litre 17.5% kg/m3 334.6531
2710.19 84 – – – – Lubricating greases 25% 25% 17.5% kg/m3 344.654
2710.19 85 – – – – Hydraulic brake fluids and other prepared liquids for hydraulic transmission 15% 15% 17.5% kg/m3 334.66
2710.19 86 – – – – Transformer oil 5% 5% 17.5% kg/m3 334.671
2710.19 87 – – – – Circuit breaker oil 5% 5% 17.5% kg/m3 334.672
2710.19 88 – – – – Cleansing, cutting and mould release oils 5% 5% 17.5% kg/m3 334.68
2710.19 89 – – – – Other 5% 5% 17.5% kg/m3 334.691
2710.19 90 – – – Other 5% 5% 17.5% kg/m3 334.6991
– Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils:
2710.20 10 – – – Motor spirit (gasoline) $109.99
per m3 $109.99
per m3 0.9939 per litre 17.5% kg/m3 334.6132
2710.20 20 – – – Kerosene, including kerosene-type jet fuel 5% Free kg/m3 334.624
2710.20 20.10

  • – – Illuminating Kerosene $65.99
    per m3 $43.99
    per m3 17.5% kg/m3 334.624
    2710.20 20.90 – – – Kerosene-type jet fuel 5% Free 17.5% kg/m3 334.624
    2710.20 30 – – – Lubricating oils $0.11c per litre $0.11c per litre 17.5% kg/m3 334.6532
    2710.20 40 – – – Fuel oils $65.99
    per m3 $65.99
    per m3 17.5% kg/m3 334.643
    2710.20 50 – – – Diesel oils $65.99
    per m3 $65.99
    per m3 $0.44027
    per litre 17.5% kg/m3 334.6312
    2710.20 90 – – – Other $65.99
    per m3 $65.99
    per m3 17.5% kg/m3 334.6992
    – Waste oils:
    2710.91 00 – – Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 5% Free 17.5% kg/m3 334.71
    2710.99 00 – – Other 5% Free 17.5% kg/m3 334.79
    2711.00 Petroleum gases and other gaseous hydrocarbons.
    – Liquefied:
    2711.11 00 – – Natural gas Free Free 17.5% kg/m3 343.1
    2711.12 00 – – Propane Free Free 24.7% 17.5% kg/m3 342.1
    2711.13 00 – – Butanes Free Free 25.6% 17.5% kg/m3 342.5
    2711.14 00 – – Ethylene, propylene, butylenes and butadiene 5% Free 26.0% 17.5% kg/m3 344.1
    2711.19 00 – – Other 5% Free 9.0% 17.5% kg/m3 344.2
    – In gaseous state:
    2711.21 00 – – Natural gas Free Free 17.5% kg/m3 343.2
    2711.29 00 – – Other Free Free 25.7% 17.5% kg/m3 344.9

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
EXCISE FUEL TAX
VAT
UNIT(S) SITC REV 4
2712.00 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured.
2712.10 00 – Petroleum jelly 20% Free 17.5% kg/m3 335.11
2712.20 00 – Paraffin wax containing by weight less than 0.75% of oil 5% Free 17.5% kg/m3 335.121
2712.90 00 – Other 5% Free 17.5% kg/m3 335.129
2713.00 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.
– Petroleum coke:
2713.11 00 – – Not calcined 5% Free 17.5% kg 335.421
2713.12 00 – – Calcined 5% Free 17.5% kg 335.422
2713.20 00 – Petroleum bitumen 30% Free 17.5% kg 335.411
2713.90 00 – Other residues of petroleum oils or of oils obtained from bituminous mineral 30% Free 17.5% kg 335.419
2714.00 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 25% Free 17.5% kg 278.96
– Other:
2714.90 10 – – – Natural bitumen 25% Free 17.5% kg 278.971
2714.90 20 – – – Natural asphalt 10% Free 17.5% kg 278.972
2714.90 30 – – – Asphaltites and asphaltic rocks 25% Free 17.5% kg 278.973
2715.00 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tarpitch (for example, bituminous mastics, cut-backs).
2715.00 10 – – – Cut-backs 30% Free 17.5% kg 335.431
2715.00 90 – – – Other 30% Free 17.5% kg 335.439
2716.00 00 Electrical energy (optional heading) Free Free 17.5% 1000
kwh 351.0

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 stabiliser (including an anti-caking agent) necessary for their preservation or transport;

(e) The products mentioned in (a), (b), (c) or (d) above with an added anti- dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use.

  1. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 28.31), carbonates and peroxocarbonates of inorganic bases (heading 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading 28.42), organic products included in headings 28.43 to 28.46 and 28.52 and carbides (heading 28.49), only the following compounds of carbon are to be classified in this Chapter:

(a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 28.11);

(b) Halide oxides of carbon (heading 28.12);

(c) Carbon disulphide (heading 28.13);

(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanato-diamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 28.42);

(e) Hydrogen peroxide, solidified with urea (heading 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 28.53) other than calcium cyanamide, whether or not pure (Chapter 31).

  1. 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 32.06; glass frit and other glass in the form of powder, granules or flakes, of heading 32.07;

(e) Artificial graphite (heading 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; cultured crystals (other than optical elements) weighing not less than 2.5g each, of the halides of the alkali or alkaline-earth metals, of heading 38.24;

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71;

(g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or
(h) Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 90.01).

  1. Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to be classified in heading 28.11.
  2. Headings 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.
    1.1.2 Except where the context otherwise requires, double or complex salts are to be classified in heading 28.42.
  3. Heading 28.44 applies only to:

(a) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than 84;

(b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;

(c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;

(d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 µ Ci/g).

(e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors;

(f) Radioactive residues whether or not usable.

The term “isotopes”, for the purposes of this Note and of the wording of headings
28.44 and 28.45, 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.
  1. Heading 28.53 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.
  2. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading 38.18.

Subheading Note.

  1. For the purposes of subheading 2852.10, the expression “chemically defined” means all organic or inorganic compounds of mercury meeting the requirements of paragraphs (a) to (e) of Note 1 to Chapter 28 or paragraphs (a) to (h) of Note 1 to Chapter 29.

163

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
I – CHEMICAL ELEMENTS
28.01 Fluorine, chlorine, bromine and iodine.
2801.10 00 – Chlorine 10% Free 17.5% kg 522.24
2801.20 00 – Iodine 5% Free 17.5% kg 522.251
2801.30 00 – Flourine; bromine 5% Free 17.5% kg 522.252
2802.00 00 Sulphur, sublimed or precipitated; colloidal sulphur. 5% Free 17.5% kg 522.26
2803.00 00 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included). 5% Free 17.5% kg 522.1
28.04 Hydrogen, rare gases and other non-metals.
2804.10 00 – Hydrogen 10% Free 17.5% Kg/m3 522.211
– Rare gases:
2804.21 00 – – Argon 5% Free 17.5% Kg/m3 522.212
2804.29 00 – – Other 5% Free 17.5% Kg/m3 522.213
2804.30 00 – Nitrogen 10% Free 17.5% Kg/m3 522.214
2804.40 00 – Oxygen 10% Free 17.5% Kg/m3 522.215
2804.50 00 – Boron; tellurium 5% Free 17.5% kg 522.221
– Silicon:
2804.61 00 – – Containing by weight not less than 99.99% of silicon 5% Free 17.5% kg 522.231
2804.69 00 – – Other 5% Free 17.5% kg 522.239
2804.70 00 – Phosphorus 5% Free 17.5% kg 522.222
2804.80 00 – Arsenic 5% Free 17.5% kg 522.223
2804.90 00 – Selenium 5% Free 17.5% kg 522.224
28.05 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed
or inter-alloyed; mercury.
– Alkali or alkaline-earth metals:
2805.11 00 – – Sodium 5% Free 17.5% kg 522.28
2805.12 00 – – Calcium 5% Free 17.5% kg 522.291
2805.19 00 – – Other 5% Free 17.5% kg 522.299
2805.30 00 – Rare-earth metals, scandium and yttrium, whether or not intermixed or inter-alloyed 5% Free 17.5% kg 522.293
2805.40 00 – Mercury 5% Free 17.5% kg 522.27
II – INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS
28.06 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid.
2806.10 00 – Hydrogen chloride (hydrochloric acid) 5% Free 17.5% kg 522.311
2806.20 00 – Chlorosulphuric acid 5% Free 17.5% kg 522.312

164

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
UNIT(S) SITC REV 4
2807.00 Sulphuric acid; oleum.
2807.00 10 – – – Sulphuric acid, for chemical analysis 5% Free 17.5% kg 522.321
2807.00 20 – – – Other sulphuric acid 15% 15% 17.5% kg 522.322
2807.00 30 – – – Oleum 5% Free 17.5% kg 522.323
2808.00 00 Nitric acid; sulphonitric acids. 5% Free 17.5% kg 522.33
28.09 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined.
2809.10 00 – Diphosphorus pentaoxide 5% Free 17.5% kg 522.341
2809.20 00 – Phosphoric acid and polyphosphoric acid 5% Free 17.5% kg 522.342
2810.00 00 Oxides of boron; boric acids. 5% Free 17.5% kg 522.35
28.11 Other inorganic acids and other inorganic oxygen compounds of non-metals.
– Other inorganic acids:
2811.11 00 – – Hydrogen fluoride (hydrofluoric acid) 5% Free 17.5% kg 522.361
2811.12 00 – – Hydrogen cyanide (hydrocyanic acid) 5% 5% 17.5% kg 522.362
2811.19 00 – – Other 5% Free 17.5% kg 522.369
– Other inorganic oxygen compounds of non- metals:
2811.21 00 – – Carbon dioxide 15% 15% 17.5% kg 522.391
2811.22 00 – – Silicon dioxide 5% Free 17.5% kg 522.37
– – Other: 17.5%
2811.29 10 – – – Nitrous oxide 5% Free 17.5% kg 522.392
2811.29 90 – – – Other 5% Free 17.5% kg 522.399
III – HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS
28.12 Halides and halide oxides of non-metals.
– Chlorides and chloride oxides:
2812.11 00 – – Carbonyl dichloride (phosgene) 5% Free 17.5% kg 522.411
2812.12 00 – – Phosphorus oxychloride 5% Free 17.5% kg 522.412
2812.13 00 – – Phosphorus trichloride 5% Free 17.5% kg 522.413
2812.14 00 – – Phosphorus pentachloride 5% Free 17.5% kg 522.414
2812.15 00 – – Sulphur monochloride 5% Free 17.5% kg 522.415
2812.16 00 – – Sulphur dichloride 5% Free 17.5% kg 522.416
2812.17 00 – – Thionyl chloride 5% Free 17.5% kg 522.417
2812.19 00 – – Other 5% Free 17.5% kg 522.418
2812.90 00 – Other 5% Free 17.5% kg 522.419
28.13 Sulphides of non-metals; commercial phos- phorus trisulphide.
2813.10 00 – Carbon disulphide 5% Free 17.5% kg 522.421

165

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
2813.90 00 – Other 5% Free 17.5% kg 522.429
IV – INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF
METALS
28.14 Ammonia, anhydrous or in aqueous solution.
2814.10 00 – Anhydrous ammonia 15% Free 17.5% kg 522.611
2814.20 00 – Ammonia in aqueous solution 5% Free 17.5% kg 522.612
28.15 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium
or potassium.
– Sodium hydroxide (caustic soda):
2815.11 00 – – Solid 5% Free 17.5% kg 522.62
2815.12 00 – – In aqueous solution (soda lye or liquid soda) 5% Free 17.5% kg 522.63
2815.20 00 – Potassium hydroxide (caustic potash) 5% Free 17.5% kg 522.641
2815.30 00 – Peroxides of sodium or potassium 5% Free 17.5% kg 522.642
28.16 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium.
2816.10 00 – Hydroxide and peroxide of magnesium 5% Free 17.5% kg 522.651
2816.40 00 – Oxides, hydroxides and peroxides, of strontium or barium 5% Free 17.5% kg 522.658
2817.00 00 Zinc oxide; zinc peroxide. 5% Free 17.5% kg 522.51
28.18 Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide.
2818.10 00 – Artificial corundum, whether or not chemically defined 5% Free 17.5% kg 522.67
2818.20 00 – Aluminium oxide (alumina), other than artificial corundum 15% Free 17.5% kg 285.2
2818.30 00 – Aluminium hydroxide 5% Free 17.5% kg 522.66
28.19 Chromium oxides and hydroxides.
2819.10 00 – Chromium trioxide 5% Free 17.5% kg 522.521
2819.90 00 – Other 5% Free 17.5% kg 522.529
28.20 Manganese oxides.
2820.10 00 – Manganese dioxide 5% Free 17.5% kg 522.531
2820.90 00 – Other 5% Free 17.5% kg 522.539
28.21 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 5% Free 17.5% kg 522.541
2821.20 00 – Earth colours 5% Free 17.5% kg 522.542

166

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
2822.00 00 Cobalt oxides and hydroxides; commercial cobalt oxides. 5% Free 17.5% kg 522.55
2823.00 00 Titanium oxides. 5% Free 17.5% kg 522.56
28.24 Lead oxides; red lead and orange lead.
2824.10 00 – Lead monoxide (litharge, massicot) 5% Free 17.5% kg 522.571
2824.90 00 – Other 5% Free 17.5% kg 522.579
28.25 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 5% Free 17.5% kg 522.68
2825.20 00 – Lithium oxide and hydroxide 5% Free 17.5% kg 522.691
2825.30 00 – Vanadium oxides and hydroxides 5% Free 17.5% kg 522.692
2825.40 00 – Nickel oxides and hydroxides 5% Free 17.5% kg 522.693
2825.50 00 – Copper oxides and hydroxides 5% Free 17.5% kg 522.694
2825.60 00 – Germanium oxides and zirconium dioxide 5% Free 17.5% kg 522.695
2825.70 00 – Molybdenum oxides and hydroxides 5% Free 17.5% kg 522.696
2825.80 00 – Antimony oxides 5% Free 17.5% kg 522.697
2825.90 00 – Other 5% Free 17.5% kg 522.699
V – SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS
28.26 Fluorides; fluorosilicates, fluoroaluminates and other
complex fluorine salts.
– Fluorides:
2826.12 00 – – Of aluminium 5% Free 17.5% kg 523.12
2826.19 00 – – Other 5% Free 17.5% kg 523.13
2826.30 00 – Sodium hexafluoroaluminate (synthetic cryolite) 5% Free 17.5% kg 523.15
2826.90 00 – Other 5% Free 17.5% kg 523.19
28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
2827.10 00 – Ammonium chloride 5% Free 17.5% kg 523.21
2827.20 00 – Calcium chloride 5% Free 17.5% kg 523.22
– Other chlorides:
2827.31 00 – – Of magnesium 5% Free 17.5% kg 523.291
2827.32 00 – – Of aluminium 5% Free 17.5% kg 523.292
2827.35 00 – – Of nickel 5% Free 17.5% kg 523.295
2827.39 00 – – Other 5% Free 17.5% kg 523.298
– Chloride oxides and chloride hydroxides:
2827.41 00 – – Of copper 5% Free 17.5% kg 523.2991

167

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
2827.49 00 – – Other 5% Free 17.5% kg 523.2992
– Bromides and bromide oxides:
2827.51 00 – – Bromides of sodium or of potassium 5% Free 17.5% kg 523.2993
2827.59 00 – – Other 5% Free 17.5% kg 523.2994
2827.60 00 – Iodides and iodide oxides 5% Free 17.5% kg 523.2995
28.28 Hypochlorites; commercial calcium hypochlo- rite; chlorites; hypobromites.
2828.10 00 – Commercial calcium hypochlorite and other calcium
hypochlorites 5% Free 17.5% kg 523.311
2828.90 00 – Other 5% Free 17.5% kg 523.319
28.29 Chlorates and perchlorates; bromates and perbromates; iodates and periodates.
– Chlorates:
2829.11 00 – – Of sodium 5% Free 17.5% kg 523.32
2829.19 00 – – Other 5% Free 17.5% kg 523.391
2829.90 00 – Other 5% Free 17.5% kg 523.399
28.30 Sulphides; polysulphides, whether or not chemically defined.
2830.10 00 – Sodium sulphides 5% Free 17.5% kg 523.41
2830.90 00 – Other 5% Free 17.5% kg 523.42
28.31 Dithionites and sulphoxylates.
2831.10 00 – Of sodium 5% Free 17.5% kg 523.431
2831.90 00 – Other 5% Free 17.5% kg 523.439
28.32 Sulphites; thiosulphates.
2832.10 00 – Sodium sulphites 5% Free 17.5% kg 523.441
2832.20 00 – Other sulphites 5% Free 17.5% kg 523.442
2832.30 00 – Thiosulphates 5% Free 17.5% kg 523.443
28.33 Sulphates; alums; peroxosulphates (persul- phates).
– Sodium sulphates:
2833.11 00 – – Disodium sulphate 5% Free 17.5% kg 523.451
2833.19 00 – – Other 5% Free 17.5% kg 523.459
– Other sulphates:
2833.21 00 – – Of magnesium 5% Free 17.5% kg 523.491
2833.22 00 – – Of aluminium 15% 5% 17.5% kg 523.492
2833.24 00 – – Of nickel 5% Free 17.5% kg 523.494
2833.25 00 – – Of copper 5% Free 17.5% kg 523.495
2833.27 00 – – Of barium 5% Free 17.5% kg 523.497
2833.29 00 – – Other 5% Free 17.5% kg 523.498
2833.30 00 – Alums 5% Free 17.5% kg 523.4991

168

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
2833.40 00 – Peroxosulphates (persulphates) 5% Free 17.5% kg 523.4999
28.34 Nitrites; nitrates.
2834.10 00 – Nitrites 5% Free 17.5% kg 523.51
– Nitrates:
2834.21 00 – – Of potassium 5% Free 17.5% kg 523.52
2834.29 00 – – Other 5% Free 17.5% kg 523.599
28.35 Phosphinates (hypophosphites), phospho-nates (phosphites) and phosphates; poly-phosphates, whether or not chemically defined.
2835.10 00 – Phosphinates (hypophosphites) and phosphonates (phosphites) 5% Free 17.5% kg 523.61
– Phosphates:
2835.22 00 – – Of mono-or disodium 5% Free 17.5% kg 523.631
2835.24 00 – – Of potassium 5% Free 17.5% kg 523.633
2835.25 00 – – Calcium hydrogenorthophosphate (“dicalcium phosphate”) 5% Free 17.5% kg 523.634
2835.26 00 – – Other phosphates of calcium 5% Free 17.5% kg 523.635
2835.29 00 – – Other 5% Free 17.5% kg 523.639
– Polyphosphates:
2835.31 00 – – Sodium triphosphate (sodium tripolyphosphate) 5% Free 17.5% kg 523.64
2835.39 00 – – Other 5% Free 17.5% kg 523.65
28.36 Carbonates; peroxocarbonates (percarbo- nates); commercial ammonium carbonate containing ammonium carbamate.
2836.20 00 – Disodium carbonate 5% Free 17.5% kg 523.72
2836.30 00 – Sodium hydrogencarbonate (sodium bicarbonate) 5% Free 17.5% kg 523.73
2836.40 00 – Potassium carbonates 5% Free 17.5% kg 523.74
2836.50 00 – Calcium carbonate 5% Free 17.5% kg 523.791
2836.60 00 – Barium carbonate 5% Free kg 523.792
– Other:
2836.91 00 – – Lithium carbonates 5% Free 17.5% kg 523.793
2836.92 00 – – Strontium carbonate 5% Free 17.5% kg 523.794
2836.99 00 – – Other 5% Free 17.5% kg 523.799
28.37 Cyanides, cyanide oxides and complex cyanides.
– Cyanides and cyanide oxides:
2837.11 00 – – Of sodium 5% Free 17.5% kg 523.811
2837.19 00 – – Other 5% Free 17.5% kg 523.819
2837.20 00 – Complex cyanides 5% Free 17.5% kg 523.812
[2838] Deleted
28.39 Silicates; commercial alkali metal silicates.

169

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
– Of sodium:
2839.11 00 – – Sodium metasilicates 5% Free 17.5% kg 523.831
2839.19 00 – – Other 5% Free 17.5% kg 523.832
2839.90 00 – Other 5% Free 17.5% kg 523.839
28.40 Borates; peroxoborates (perborates).
– Disodium tetraborate (refined borax):
2840.11 00 – – Anhydrous 5% Free 17.5% kg 523.841
2840.19 00 – – Other 5% Free 17.5% kg 523.842
2840.20 00 – Other borates 5% Free 17.5% kg 523.843
2840.30 00 – Peroxoborates (perborates) 5% Free 17.5% kg 523.844
28.41 Salts of oxometallic or peroxometallic acids.
2841.30 00 – Sodium dichromate 5% Free 17.5% kg 524.313
2841.50 00 – Other chromates and dichromates; peroxochromates 5% Free 17.5% kg 524.315
– Manganites, manganates and permanganates:
2841.61 00 – – Potassium permanganate 5% Free 17.5% kg 524.3161
2841.69 00 – – Other 5% 5% 17.5% kg 524.3169
2841.70 00 – Molybdates 5% Free 17.5% kg 524.317
2841.80 00 – Tungstates (wolframates) 5% Free 17.5% kg 524.318
2841.90 00 – Other 5% Free 17.5% kg 524.319
28.42 Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides.
2842.10 00 – Double or complex silicates, including aluminosilicates whether or not chemically defined. 5% Free 17.5% kg 523.891
2842.90 00 – Other 5% Free 17.5% kg 523.899
VI – MISCELLANEOUS
28.43 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals.
2843.10 00 – Colloidal precious metals 5% Free 17.5% kg 524.321
– Silver compounds:
2843.21 00 – – Silver nitrate 5% Free 17.5% kg 524.322
2843.29 00 – – Other 5% Free 17.5% kg 524.323
2843.30 00 – Gold compounds 5% Free 17.5% kg 524.324
2843.90 00 – Other compounds; amalgams 5% Free 17.5% kg 524.329

170

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
28.44 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 5% Free 17.5% kg 525.11
2844.20 00 – Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures
containing- – uranium enriched in U 235, plutonium or compounds of these products 5% Free 17.5% kg 525.13
2844.30 00 – Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products 5% Free 17.5% kg 525.15
– Radioactive elements and isotopes and compounds other than those of sub heading 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds;
radioactive residues:
2844.41 00 –Tritium and its compounds; alloys, dispersions
(including cermets), ceramic products and mixtures containing tritium or its compounds 5% Free 17.5% kg 525.191
2844.42 00 –Actinium-225, actinium-227, californium-253, curium-240, curium 241, curium-242, curium-243, curium-244, einsteinium- 253, einsteinium-254, gadolinium-148, polonium-208, polonium- 209, polonium-210, radium-223, uranium-230 or uranium-232, and their compounds; alloys, dispersions (including cermets), ceramic products
and mixtures containing these elements or compounds 5% Free 17.5% kg 525.192
2844.43 00 –Other radioactive elements and isotopes and compounds; other alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds 5% Free 17.5% kg 525.193
2844.44 00 –Radioactive residues 5% Free 17.5% kg 525.194

17

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
2844.50 00 – Spent (irradiated) fuel elements (cartridges) of nuclear reactors 5% Free 17.5% kg 525.17
28.45 Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined.
2845.10 00 – Heavy water (deuterium oxide) 5% Free 17.5% kg 525.911
2845.20 00 -Boron enriched in boron-10 and its compounds 5% 5% 17.5% kg 525.912
2845.30 00 -Lithium enriched in lithium-6 and its compounds 5% 5% 17.5% kg 525.913
2845.40 00 -Helium-3 5% 5% 17.5% kg 525.914
2845.90 00 – Other 5% Free 17.5% kg 525.919
28.46 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures
of these metals.
2846.10 00 – Cerium compounds 5% Free 17.5% kg 525.951
2846.90 00 – Other 5% Free 17.5% kg 525.959
2847.00 00 Hydrogen peroxide, whether or not solidified with urea. 5% Free kg 524.91
[28.48] Deleted
28.49 Carbides, whether or not chemically defined.
2849.10 00 – Of calcium 5% Free 17.5% kg 524.93
2849.20 00 – Of silicon 5% Free 17.5% kg 524.941
2849.90 00 – Other 5% Free 17.5% kg 524.949
2850.00 00 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49. 5% Free kg 524.95
[2851] Deleted
28.52 Inorganic or organic compounds of mercury, whether or not chemically defined, excluding
amalgams.
2852.10 00 – Chemically defined 5% 5% 17.5% kg 524.961
2852.90 00 – Other 5% 5% 17.5% kg 524.962
28.53 Phosphides, whether or not chemically defined, excluding ferrophosphorus; 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.
2853.10 00 – Cyanogen Chloride (chlorcyan) 5% 5% 17.5% kg 524.99
2853.90 00 – Other 5% 5% 17.5% kg 524.999

172

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 headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 29.40, or the products of heading 29.41, whether or not chemically defined;

(d) The products mentioned in (a), (b) or (c) above dissolved in water;

(e) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

(f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

(g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance or an emetic added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;

(h) The following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and diazotisable amines and their salts.

173

  1. This Chapter does not cover:

(a) Goods of heading 15.04 or crude glycerol of heading 15.20;

(b) Ethyl alcohol (heading 22.07 or 22.08);

(c) Methane or propane (heading 27.11);

(d) The compounds of carbon mentioned in Note 2 to Chapter 28;

(e) Immunological products of heading 30.02;

(f) Urea (heading 31.02 or 31.05);

(g) Colouring matter of vegetable or animal origin (heading 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 32.04) or dyes or other colouring matter put up in forms or packings for retail sale (heading 32.12);

(h) Enzymes (heading 35.07);

(ij) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (heading 36.06);

(k) Products put up as charges for fire-extinguishers or put up in fire- extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; or

(l) Optical elements, for example, of ethylenediamine tartrate (heading 90.01).

  1. Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order.
  2. In headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound 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 29.29.

For the purposes of headings 29.11, 29.12, 29.14, 29.18 and 29.22,

174

“oxygen function”, the characteristic organic oxygen-containing group of those respective headings, is restricted to the oxygen-functions referred to in headings 29.05 to 29.20.

  1. (A) The esters of acid-function organic compounds of sub-Chapters 1 to VII with organic compounds of these sub-Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-Chapters.

(B) Esters of ethyl alcohol or glycerol with acid-function organic compounds of sub-Chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds.

(C) Subject to Note 1 to Section VI and Note 2 to Chapter 28:

(1) Inorganic salts of organic compounds such as acid-, phenol- or enol- function compounds or organic bases, of sub-Chapters I to X or heading 29.42., are to be classified in the heading appropriate to the organic compound;

(2) Salts formed between organic compounds of sub- Chapters I to X or heading 29.42. are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter; and

(3) Co-ordination compounds, other than products classifiable in sub- Chapter XI or heading 29.41, are to be classified in the heading which occurs last in the numerical order in Chapter 29, among those appropriate to the fragments formed by “cleaving” of all metal bonds, other than metal-carbon bonds.

(D) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 29.05).

(E) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.

  1. The compounds of headings 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic or lead) directly linked to carbon atoms.

Heading 29.30 (organo-sulphur compounds) and heading 29.31 (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).

  1. Headings 29.32, 29.33 and 29.34 do not include epoxides with a three- membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.

These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.

  1. For the purposes of heading 29.37:

(a) the term “hormones” includes hormone-releasing or hormone- stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones);

(b) the expression “used primarily as hormones” applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.

Subheading Notes.

  1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named “Other” in the series of subheadings concerned.
  2. Note 3 to Chapter 29 does not apply to the subheadings of this Chapter.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
I – HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.01 Acyclic hydrocarbons.
2901.10 00 – Saturated 5% Free 17.5% kg 511.14
– Unsaturated:
2901.21 00 – – Ethylene 5% Free 17.5% kg 511.11
2901.22 00 – – Propene (propylene) 5% Free 17.5% kg 511.12
2901.23 00 – – Butene (butylenes) and isomers thereof 5% Free 17.5% kg 511.131
2901.24 00 – – Buta-1, 3-diene and isoprene 5% Free 17.5% kg 511.132
– – Other:
2901.29 10 – – – Nonylene (nonene) 5% Free 17.5% kg 511.191
2901.29 20 – – – Acetylene 5% Free 17.5% kg 511.192
2901.29 90 – – – Other 5% Free 17.5% kg 511.199
29.02 Cyclic hydrocarbons.
– Cyclanes, cyclenes and cycloterpenes:
2902.11 00 – – Cyclohexane 5% Free 17.5% kg 511.21
2902.19 00 – – Other 5% Free 17.5% kg 511.291
2902.20 00 – Benzene 5% Free 17.5% kg 511.22
2902.30 00 – Toluene 5% Free 17.5% kg 511.23
– Xylenes:
2902.41 00 – – o-Xylene 5% Free 17.5% kg 511.241
2902.42 00 – – m-Xylene 5% Free 17.5% kg 511.242
2902.43 00 – – p-Xylene 5% Free 17.5% kg 511.243
2902.44 00 – – Mixed xylene isomers 5% Free 17.5% kg 511.244
2902.50 00 – Styrene 5% Free 17.5% kg 511.25
2902.60 00 – Ethylbenzene 5% Free 17.5% kg 511.26
2902.70 00 – Cumene 5% Free 17.5% kg 511.27
2902.90 00 – Other 5% Free 17.5% kg 511.299
29.03 Halogenated derivatives of hydrocarbons.
– Saturated chlorinated derivatives of acyclic hydrocarbons:
2903.11 00 – – Chloromethane (methyl chloride) and chloroethane (ethyl chloride) 5% Free 17.5% kg 511.361
2903.12 00 – – Dichloromethane (methylene chloride) 5% Free 17.5% kg 511.362
2903.13 00 – – Chloroform (trichloromethane) 5% Free 17.5% kg 511.363
2903.14 00 – – Carbon tetrachloride 5% Free 17.5% kg 511.364
2903.15 00 – – Ethylene dichloride (ISO) (1,2 dichloroethane) 5% Free 17.5% kg 511.35
– – Other:

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
2903.19 10 – – – 1,1,1-Trichloroethane (methylchloroform) 5% Free 17.5% kg 511.366
2903.19 90 – – – Other 5% Free 17.5% kg 511.369
– Unsaturated chlorinated derivatives of acyclic hydrocarbons:
2903.21 00 – – Vinyl chloride (chloroethylene) 5% Free 17.5% kg 511.31
2903.22 00 – – Trichloroethylene 5% Free 17.5% kg 511.32
2903.23 00 – – Tetrachloroethylene (perchloroethylene) 5% Free 17.5% kg 511.33
2903.29 00 – – Other 5% Free 17.5% kg 511.34
– Saturated fluorinated derivatives of acyclic Hydrocarbons:
2903.41 00 –Trifluoromethane (HFC-23) 5% Free 17.5% kg 511.381
2903.42 00 –Difluoromethane (HFC-32) 5% Free 17.5% kg 511.382
2903.43 00 — Fluoromethane (HFC-41), 1,2-difluoroethane (HFC-152) and 1,1-difluoroethane (HFC-152a) 5% Free 17.5% kg 511.383
2903.44 00 — Pentafluoroethane (HFC-125), 1,1,1-trifluoro

  • ethane (HFC-143a) and 1,1,2-trifluoroethane (HFC-143) 5% Free 17.5% kg 511.384
    2903.45 00 –1,1,1,2-Tetrafluoroethane (HFC-134a) and 1,1,2, 2- tetrafluoroethane (HFC-134) 5% Free 17.5% kg 511.385
    2903.46 00 –1,1,1,2,3,3,3-Heptafluoropropane (HFC-227ea), 1,1,1,2,2,3-
    hexafluoropropane (HFC-236cb), 1,1,1, 2,3,3-
    hexafluoropropane (HFC-236ea) and 1,1,1,3, 3,3- hexafluoropropane (HFC-236fa) 5% Free 17.5% kg 511.386
    2903.47 00 –1,1,1,3,3-Pentafluoropropane (HFC-245fa) and 1,1,2,2,3- pentafluoropropane (HFC-245ca) 5% Free 17.5% kg 511.387
    2903.48 00 –1,1,1,3,3-Pentafluorobutane (HFC-365mfc) and 1,1,1,2,2,3,4,5,5,5-decafluoropentane (HFC-43
    -10mee) 5% Free 17.5% kg 511.388
    2903.49 00 –Other 5% Free 17.5% kg 511.389
    -Unsaturated fluorinated deratives of acrylic hydrocarbons: Free
    2903.51 00 –2,3,3,3-Tetrafluoropropene (HFO-1234yf), 1,3,3,3- tetrafluoropropene (HFO-1234ze) and (Z)- 1,1,1,4,4,4- hexafluoro-2-butene (HFO-1336mzz) 5% Free 17.5% kg 511.391
    2903.59 00 — Other 5% Free 17.5% kg 511.399
    – Brominated or iodinated derivatives of acyclic hydrocarbons: Free 17.5%
    2903.61 00 — Methyl bromide (bromomethane) 5% Free 17.5% kg 511.3911
    2903.62 00 — Ethylene dibromide (ISO) (1, 2-dibromoethane) 5% Free 17.5% kg 511.3912

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
2903.69 00 — Other 5% Free 17.5% kg 511.3919
– Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens:
2903.71 00 – – Chlorodifluoromethane (HCFC-22) 5% Free 17.5% kg 511.3893
2903.72 00 – – Dichlorotrifluoroethanes (HCFC-123) 5% Free 17.5% kg 511.3894
2903.73 00 – – Dichlorofluoroethanes (HCFC-141, 141b) 5% Free 17.5% kg 511.3895
2903.74 00 – – Chlorodifluoroethanes (HCFC-142, 142b) 5% Free 17.5% kg 511.3896
2903.75 00 – – Dichloropentafluoropropanes (HCFC-225, 225ca, 225cb) 5% Free 17.5% kg 511.3897
2903.76 00 — Bromochlorodifluoromethane (Halon-1211), Bromotrifluoromethane (Halon-1301) and dibromotetrafluoroethanes (Halon-2402) 5% Free 17.5% kg 511.387
– – Other, perhalogenated only with fluorine and Chlorine:
2903.77 10 – – – Chlorotrifluoromethane 5% Free 17.5% kg 511.3851
2903.77 20 – – – Pentachlorofluoroethane 5% Free 17.5% kg 511.3852
2903.77 30 – – – Tetrachlorodifluoroethanes 5% Free 17.5% kg 511.3853
2903.77 40 – – – Heptachlorofluoropropanes 5% Free 17.5% kg 511.3854
2903.77 50 – – – Hexachlorodifluoropropanes 5% Free 17.5% kg 511.3855
2903.77 60 – – – Pentachlorotrifluoropropanes 5% Free 17.5% kg 511.3856
2903.77 70 – – – Tetrachlorotetrafluoropropanes 5% Free 17.5% kg 511.3857
2903.77 80 – – – Trichloropentafluoropropanes 5% Free 17.5% kg 511.3858
. – – – Other:
2903.77 91 – – – – Dichlorohexafluoropropanes 5% Free 17.5% kg 511.3861
2903.77 92 – – – – Chloroheptafluoropropanes 5% Free 17.5% kg 511.3862
2903.77 99 – – – – Other, perhalogenated only with fluorine and chlorine 5% Free 17.5% kg 511.3869
2903.78 00 – – Other perhalogenated derivatives 5% Free 17.5% kg 511.388
– – Other:
2903.79 10 – – – Derivatives of methane, ethane or propane, halogenated only with fluorine and chlorine 5% Free 17.5% kg 511.3891
2903.79 20 – – – Derivatives of methane, ethane or propane, halogenated only with fluorine and bromine 5% Free 17.5% kg 511.3892
2903.79 90 – – – Other: 5% Free 17.5% kg 511.3899
– Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons: Free
2903.81 00 – – 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), indlucing lindane (ISO, INN) 5% Free 17.5% kg 511.391
2903.82 00 – – Aldrin (ISO), chlordane (ISO) and heptachlor (ISO) 5% Free 17.5% kg 511.395
2903.83 00 – – Mirex (ISO) 5% Free 17.5% kg 511.396

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
2903.89 00 – – Other 5% 5% 17.5% kg 511.392
– Halogenated derivatives of aromatic hydrocarbons:
2903.91 00 – – Chlorobenzene, o-dichlorobenzene and p- dichlorobenzene 5% 5% 17.5% kg 511.393
2903.92 00 – – Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1,1,1,-trichloro-2,2-bis(p- chlorophenyl)ethane) 5% 17.5% kg 511.394
2903.93 00 – – Pentachlorobenzene (ISO) 5% 5% 17.5% kg 511.395
2903.94 00 – – Hexabromobiphenyls 5% 5% 17.5% kg 511.396
2903.99 00 – – Other 5% 5% 17.5% kg 511.399
29.04 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.
– Derivatives containing only sulpho groups, their salts and ethyl esters:
2904.10 10 – – – Sulphonic acid (tridecylbenzene [TDBSA] and Linear Alkylbenzene [LABSA]) 15% 15% 17.5% kg 511.41
2904.10 20 – – – Sulphonic acid (Dodecylbenzene [DDBSA]) 15% 15% 17.5% kg 511.42
2904.10 90 – – – Other 5% Free 17.5% kg 511.43
2904.20 00 – Derivatives containing only nitro or only nitroso groups 5% Free 17.5% kg 511.44
– Perfluorooctane sulphonic acid, its salts and Perfluorooctane sulphonyl fluoride:
2904.31 00 – – Perfluorooctane sulphonic acid 5% 5% 17.5% kg 511.451
2904.32 00 – – Ammonium perfluorooctane sulphonate 5% 5% 17.5% kg 511.452
2904.33 00 – – Lithium perfluorooctane sulphonate 5% 5% 17.5% kg 511.453
2904.34 00 – – Potassium perfluorooctane sulphonate 5% 5% 17.5% kg 511.454
2904.35 00 – – Other salts of Perfluorooctane sulphonic acid 5% 5% 17.5% kg 511.455
2904.36 00 – – Perfluorooctane sulphonyl fluoride 5% 5% 17.5% kg 511.456
– Other:
2904.91 00 – – Trichloronitromethane (chloropicrin) 5% 5% 17.5% kg 511.49
2904.99 00 – – Other 5% 5% 17.5% kg 511.49
II – ALCOHOLS AND THEIR HALOGE- NATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
– Saturated monohydric alcohols:
2905.11 00 – – Methanol (methyl alcohol) 10% Free 17.5% kg 512.11
2905.12 00 – – Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) 5% Free 17.5% kg 512.12

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
2905.13 00 – – Butan-1-ol (n-butyl alcohol) 5% Free 17.5% kg 512.131
2905.14 00 – – Other butanols 5% Free 17.5% kg 512.132
2905.16 00 – – Octanol (octyl alcohol) and isomers thereof 5% Free 17.5% kg 512.14
2905.17 00 – – Dodecan-l-ol (lauryl alcohol), hexadecane-l-ol (cetyl alcohol) and octadecan-l-ol (stearyl alcohol) 5% Free 17.5% kg 512.192
2905.19 00 – – Other 5% Free 17.5% kg 512.193
– Unsaturated monohydric alcohols:
2905.22 00 – – Acyclic terpene alcohols 5% Free 17.5% kg 512.194
2905.29 00 – – Other 5% Free 17.5% kg 512.199
– Diols:
2905.31 00 – – Ethylene gycol (ethanediol) 5% Free 17.5% kg 512.21
2905.32 00 – – Propylene glycol (propane-1,2-diol) 5% Free 17.5% kg 512.291
2905.39 00 – – Other 5% Free 17.5% kg 512.292
– Other polyhydric alcohols:
2905.41 00 – – 2-Ethyl-2- (hydroxymethyl) propane-1, 3-diol (trimethylolpropane) 5% Free 17.5% kg 512.293
2905.42 00 – – Pentaerythritol 5% Free 17.5% kg 512.23
2905.43 00 – – Mannitol 5% Free 17.5% kg 512.24
2905.44 00 – – D-glucitol (sorbitol) 5% Free 17.5% kg 512.25
2905.45 00 – – Glycerol 5% Free 17.5% kg 512.221
2905.49 00 – – Other 5% Free 17.5% kg 512.299
– Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols:
2905.51 00 – – Ethchlorvynol (INN) 5% Free 17.5% kg 512.295
2905.59 00 – – Other 5% Free 17.5% kg 512.296
29.06 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
– Cyclanic, cyclenic or cycloterpenic:
2906.11 00 – – Menthol 5% Free 17.5% kg 512.311
2906.12 00 – – Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols 5% Free 17.5% kg 512.312
2906.13 00 – – Sterols and inositols 5% Free 17.5% kg 512.313
2906.19 00 – – Other 5% Free 17.5% kg 512.319
– Aromatic:
2906.21 00 – – Benzyl alcohol 5% Free 17.5% kg 512.351
2906.29 00 – – Other 5% Free 17.5% kg 512.359

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
III – PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.07 Phenols; phenol-alcohols.
– Monophenols:
2907.11 00 – – Phenol (hydroxybenzene) and its salts 5% Free 17.5% kg 512.41
2907.12 00 – – Cresols and their salts 5% Free 17.5% kg 512.42
2907.13 00 – – Octylphenol, nonylphenol and their isomers; salts thereof 5% Free 17.5% kg 512.431
2907.15 00 – – Naphthols and their salts 5% Free 17.5% kg 512.433
2907.19 00 – – Other 5% Free 17.5% kg 512.434
– Polyphenols; phenol-alcohols:
2907.21 00 – – Resorcinol and its salts 5% Free 17.5% kg 512.435
2907.22 00 – – Hydroquinone (quinol) and its salts 5% Free 17.5% kg 512.436
2907.23 00 – – 4,4’-Isopropylidenediphenol (bisphenol A,
diphenylolpropane) and its salts 5% 17.5% kg 512.437
2907.29 00 – – Other 5% Free 17.5% kg 512.439
29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol- alcohols.
– Derivatives containing only halogen substituents and their salts:
2908.11 00 – – Pentachlorophenol (ISO) 5% Free 17.5% kg 512.441
2908.19 00 – – Other 5% Free 17.5% kg 512.442
– Other:
2908.91 00 – – Dinoseb (ISO) and its salts 5% Free 17.5% kg 512.443
2908.92 00 – – 4,6-dinitro-o-cresol (DNOC (ISO)) and its salts 5% Free 17.5% kg 512.444
2908.99 00 – – Other 5% Free 17.5% kg 512.449
IV – ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, ACETAL AND HEMIACETAL PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH A THREE- MEMBERED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

HS
CET
DESCRIPTION OF GOODS DUT
Y RAT
EPA
VAT
UNIT(S) SITC REV 4

29.09 Ethers, ether-alcohols, ether-phenols, ether- alcohol- phenols, alcohol peroxides, ether peroxides, acetal and hemiacetal 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 5% Free 17.5% kg 516.161
2909.19 00 – – Other 5% Free 17.5% kg 516.162
2909.20 00 – Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives 5% Free 17.5% kg 516.163
2909.30 00 – Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives 5% Free 17.5% kg 516.164
– Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
2909.41 00 – – 2.2’-Oxydiethanol (diethylene glycol, digol) 5% Free 17.5% kg 516.171
2909.43 00 – – Monobutyl ethers of ethylene glycol or of diethylene glycol 5% Free 17.5% kg 516.173
2909.44 00 – – Other monoalkylethers of ethylene glycol or of diethylene glycol 5% Free 17.5% kg 516.174
2909.49 00 – – Other 5% Free 17.5% kg 516.175
2909.50 00 – Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives 5% Free 17.5% kg 516.176
2909.60 00 – Alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives 5% Free 17.5% kg 516.177
29.10 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or
nitrosated derivatives.
2910.10 00 – Oxirane (ethylene oxide) 5% Free 17.5% kg 516.13
2910.20 00 – Methyloxirane (propylene oxide) 5% Free 17.5% kg 516.14
2910.30 00 – 1-Chloro-2,3-epoxypropane (epichlorohydrin) 5% Free 17.5% kg 516.151
2910.40 00 – Dieldrin (ISO, INN) 5% 5% 17.5% kg 516.152
2910.50 00 – Endrin (ISO) 5% 5% 17.5% kg 516.153
2910.90 00 – Other 5% Free 17.5% kg 516.159

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
2911.00 00 Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. 5% Free 17.5% kg 516.12
V – ALDEHYDE-FUNCTION COMPOUNDS
29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes;
paraformaldehyde.
– Acyclic aldehydes without other oxygen function:
2912.11 00 – – Methanal (formaldehyde) 5% Free 17.5% kg 516.211`
2912.12 00 – – Ethanal (acetaldehyde) 5% Free 17.5% kg 516.212
2912.19 00 – – Other 5% Free 17.5% kg 516.219
– Cyclic aldehydes without other oxygen function:
2912.21 00 – – Benzaldehyde 5% Free 17.5% kg 516.221
2912.29 00 – – Other 5% Free 17.5% kg 516.222
– Aldehyde-alcohols, aldehyde-ethers, aldehyde- phenols and aldehydes with other oxygen function:
2912.41 00 – – Vanillin (4-hydroxy-3-methoxy-benzaldehyde) 5% Free 17.5% kg 516.224
2912.42 00 – – Ethylvanillin (3-ethoxy-4-hydroxy- benzaldehyde) 5% Free 17.5% kg 516.225
2912.49 00 – – Other 5% Free 17.5% kg 516.226
2912.50 00 – Cyclic polymers of aldehydes 5% Free 17.5% kg 516.227
2912.60 00 – Paraformaldehyde 5% Free 17.5% kg 516.228
29.13 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12. 5% Free 17.5% kg 516.26
VI – KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS
29.14 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 5% Free 17.5% kg 516.23
2914.12 00 – – Butanone (methyl ethyl ketone) 5% Free 17.5% kg 516.24
2914.13 00 – – 4-Methylpentan-2-one (methyl isobutyl ketone) 5% Free 17.5% kg 516.251
2914.19 00 – – Other 5% Free 17.5% kg 516.259
– Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function:
2914.22 00 – – Cyclohexanone and methylcyclohexanones 5% Free 17.5% kg 516.281
2914.23 00 – – Ionones and methylionones 5% Free 17.5% kg 516.282
2914.29 00 – – Other 5% Free 17.5% kg 516.289
– Aromatic ketones without other oxygen function:

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
2914.31 00 – – Phenylacetone (phenylpropan-2-one) 5% Free 17.5% kg 516.291
2914.39 00 – – Other 5% Free 17.5% kg 516.292
2914.40 00 – Ketone-alcohols and ketone-aldehydes 5% Free 17.5% kg 516.293
2914.50 00 – Ketone-phenols and ketones with other oxygen function 5% Free 17.5% kg 516.294
– Quinones:
2914.61 00 – – Anthraquinone 5% Free 17.5% kg 516.295
2914.62 00 – – Coenzyme Q10 (ubidecarenone (INN)) 5% 5% 17.5% kg 516.2961
2914.69 00 – – Other 5% Free 17.5% kg 516.296
– Halogenated, sulphonated, nitrated or nitrosated derivatives:
2914.71 00 – – Chlordecone (ISO) 5% Free 17.5% kg 516.297
2914.79 00 – – Other 5% Free 17.5% kg 516.299
VII – CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGE- NATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated,
nitrated or nitrosated derivatives.
– Formic acid, its salts and esters:
2915.11 00 – – Formic acid 5% Free 17.5% kg 513.741
2915.12 00 – – Salts of formic acid 5% Free 17.5% kg 513.742
2915.13 00 – – Esters of formic acid 5% Free 17.5% kg 513.743
– Acetic acid and its salts; acetic anhydride:
2915.21 00 – – Acetic acid 5% Free 17.5% kg 513.711
2915.24 00 – – Acetic anhydride 5% Free 17.5% kg 513.714
2915.29 00 – – Other 5% Free 17.5% kg 513.719
– Esters of acetic acid:
2915.31 00 – – Ethyl acetate 5% Free 17.5% kg 513.721
2915.32 00 – – Vinyl acetate 5% Free 17.5% kg 513.722
2915.33 00 – – n-Butyl acetate 5% Free 17.5% kg 513.723
2915.36 00 – – Dinoseb (ISO) acetate 5% Free 17.5% kg 513.724
2915.39 00 – – Other 5% Free 17.5% kg 513.729
2915.40 00 – Mono, di-or trichloroacetic acids, their salts and esters 5% Free 17.5% kg 513.771
2915.50 00 – Propionic acid, its salts and esters 5% Free 17.5% kg 513.772
2915.60 00 – Butanoic acids, pentanoic acids, their salts and esters 5% Free 17.5% kg 513.75

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
2915.70 00 – Palmitic acid, stearic acid, their salts and esters 5% Free 17.5% kg 513.76
2915.90 00 – Other 5% Free 17.5% kg 513.779
29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
– Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and
their derivatives:
2916.11 00 – – Acrylic acid and its salts 5% Free 17.5% kg 513.791
2916.12 00 – – Esters of acrylic acid 5% Free 17.5% kg 513.792
2916.13 00 – – Methacrylic acid and its salts 5% Free 17.5% kg 513.731
2916.14 00 – – Esters of methacrylic acid 5% Free 17.5% kg 513.732
2916.15 00 – – Oleic, linoleic or linolenic acids, their salts and esters 5% Free 17.5% kg 513.78
2916.16 00 – – Binapacryl (ISO) 5% Free 17.5% kg 513.7991
2916.19 00 – – Other 5% Free 17.5% kg 513.793
2916.20 00 – Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides,peroxides, peroxyacids and their derivatives. 5% Free 17.5% kg 513.794
– Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their
derivatives:
2916.31 00 – – Benzoic acid, its salts and esters 5% Free 17.5% kg 513.795
2916.32 00 – – Benzoyl peroxide and benzoyl chloride 5% Free 17.5% kg 513.796
2916.34 00 – – Phenylacetic acid and its salts 5% Free 17.5% kg 513.797
2916.39 00 – – Other 5% Free 17.5% kg 513.7999
29.17 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 5% Free 17.5% kg 513.891
2917.12 00 – – Adipic acid, its salts and esters 5% Free 17.5% kg 513.892
2917.13 00 – – Azelaic acid, sebacic acid, their salts and esters 5% Free 17.5% kg 513.893
2917.14 00 – – Maleic anhydride 5% Free 17.5% kg 513.81
2917.19 00 – – Other 5% Free 17.5% kg 513.894

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
2917.20 00 – Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives. 5% Free 17.5% kg 513.85
– Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2917.32 00 – – Dioctyl orthophthalates 5% Free 17.5% kg 513.83
2917.33 00 – – Dinonyl or didecyl orthophthalates 5% Free 17.5% kg 513.896
2917.34 00 – – Other esters of orthophthalic acid 5% Free 17.5% kg 513.897
2917.35 00 – – Phthalic anhydride 5% Free 17.5% kg 513.82
2917.36 00 – – Terephthalic acid and its salts 5% Free 17.5% kg 513.898
2917.37 00 – – Dimethyl terephthalate 5% Free 17.5% kg 513.84
2917.39 00 – – Other 5% Free 17.5% kg 513.899
29.18 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated derivatives.
– Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2918.11 00 – – Lactic acid, its salts and esters 5% Free 17.5% kg 513.911
2918.12 00 – – Tartaric acid 5% Free 17.5% kg 513.912
2918.13 00 – – Salts and esters of tartaric acid 5% Free 17.5% kg 513.913
2918.14 00 – – Citric acid 5% Free 17.5% kg 513.914
2918.15 00 – – Salts and esters of citric acid 5% Free 17.5% kg 513.915
2918.16 00 – – Gluconic acid, its salts and esters 5% Free 17.5% kg 513.921
2918.17 00 – – 2,2-Diphenyl-2-hydroxyacetic acid (benzilic acid) 5% 5% 17.5% kg 513.923
2918.18 00 – – Chlorobenzilate (ISO) 5% 5% 17.5% kg 513.922
2918.19 00 – – Other 5% Free 17.5% kg 513.929
– 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 5% Free 17.5% kg 513.931
2918.22 00 – – O-Acetylsalicylic acid, its salts and esters 5% Free 17.5% kg 513.932
2918.23 00 – – Other esters of salicylic acid and their salts 5% Free 17.5% kg 513.939
2918.29 00 – – Other 5% Free 17.5% kg 513.94

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
2918.30 00 – Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives 5% Free 17.5% kg 513.95
– Other:
2918.91 00 – – 2,4,5-T (ISO) (2,4,5-trichlorophenoxy- aceticacid), its salts and esters 5% 5% 17.5% kg 516.961
2918.99 00 – – Other 5% 5% 17.5% kg 513.969
VIII – ESTERS OF INORGANIC ACIDS OF NON- METALS AND THEIR- – SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.19 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulpho- nated, nitrated or nitrosated derivatives.
2919.10 00 – Tris (2,3-dibromopropyl) phosphate 5% Free 17.5% kg 516.311
2919.90 00 – Other 5% Free 17.5% kg 516.319
29.20 Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their
salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.
– Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated
or nitrosated derivatives:
2920.11 00 – – Parathion (ISO) and parathion-methyl (ISO) (methylparathion) 5% 5% 17.5% kg 516.391
2920.19 00 – – Other 5% 5% 17.5% kg 516.392
– Phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives:
2920.21 00 – – Dimethyl phosphite 5% 5% 17.5% kg 516.393
2920.22 00 – – Diethyl phosphite 5% 5% 17.5% kg 516.394
2920.23 00 – – Trimethyl phosphate 5% 5% 17.5% kg 516.395
2920.24 00 – – Triethyl phosphite 5% 5% 17.5% kg 516.396
2920.29 00 – – Other 5% 5% 17.5% kg 516.397
2920.30 00 – Endosulfan (ISO) 5% 5% 17.5% kg 516.398
2920.90 00 – Other 5% Free 17.5% kg 516.399

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
IX – NITROGEN-FUNCTION COMPOUNDS
29.21 Amine-function compounds.
– Acyclic monoamines and their derivatives; salts thereof:
2921.11 00 – – Methylamine, di-or trimethylamine and their salts 5% Free 17.5% kg 514.511
2921.12 00 – – 2-(N,N-Dimethylamino)ethylchloride hydrochloride 5% Free 17.5% kg 514.512
2921.13 00 – – 2-(N,N-Diethylamino)ethylchloride hydrochloride 5% 5% 17.5% kg 514.513
2921.14 00 – – 2-(N,N-Diisopropylamino)ethylchloride hydrochloride 5% 5% 17.5% kg 514.514
2921.19 00 – – Other 5% Free 17.5% kg 514.519
– Acyclic polyamines and their derivatives; salts thereof:
2921.21 00 – – Ethylenediamine and its salts 5% Free 17.5% kg 514.521
2921.22 00 – – Hexamethylenediamine and its salts 5% Free 17.5% kg 514.522
2921.29 00 – – Other 5% Free 17.5% kg 514.529
2921.30 00 – Cyclanic, cyclenic or cycloterpenic mono-or polyamines, and their derivatives; salts thereof 5% Free 17.5% kg 514.53
– Aromatic monoamines and their derivatives; salts thereof:
2921.41 00 – – Aniline and its salts 5% Free 17.5% kg 514.541
2921.42 00 – – Aniline derivatives and their salts 5% Free 17.5% kg 514.542
2921.43 00 – – Toluidines and their derivatives; salts thereof 5% Free 17.5% kg 514.543
2921.44 00 – – Diphenylamine and its derivatives; salts thereof 5% Free 17.5% kg 514.544
2921.45 00 – – 1-Napthylamine (alpha-napthylamine), 2- naphthylamine (beta-napthylamine) and their derivatives; salts thereof 5% Free 17.5% kg 514.545
2921.46 00 – – Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof 5% Free 17.5% kg 514.546
2921.49 00 – – Other 5% Free 17.5% kg 514.549
– Aromatic polyamines and their derivatives; salts thereof:
2921.51 00 – – o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof 5% Free 17.5% kg 514.551
2921.59 00 – – Other 5% Free 17.5% kg 514.559
29.22 Oxygen-function amino-compounds.

HS
CET
DESCRIPTION OF GOODS DUT
Y RAT
EPA
VAT
UNIT(S) SITC REV 4
– Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof:
2922.11 00 – – Monoethanolamine and its salts 5% Free 17.5% kg 514.611
2922.12 00 – – Diethanolamine and its salts 5% Free 17.5% kg 514.612
2922.14 00 – – Dextropropoxyphene (INN) and its salts 5% Free 17.5% kg 514.614
2922.15 00 – – Triethanolamine 5% 5% 17.5% kg 514.615
2922.16 00 – – Diethanolammonium perfluorooctane sulphonate 5% 5% 17.5% kg 514.616
2922.17 00 – – Methyldiethanolamine and ethyldiethanolamine 5% 5% 17.5% kg 514.617
2922.18 00 – – 2-(N,N-Diisopropylamino) ethanol 5% 5% 17.5% kg 514.618
2922.19 00 – – Other 5% Free 17.5% kg 514.619
– Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts
thereof:
2922.21 00 – – Aminohydroxynaphthalenesulphonic acids and their salts 5% Free 17.5% kg 514.621
2922.29 00 – – Other 5% Free 17.5% kg 514.629
– Amino-aldeydes, amino-ketones and amino quinones, other than those containing more than
one kind of oxygen function; salts thereof:
2922.31 00 – – Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof 5% Free 17.5% kg 514.631
2922.39 00 – – Other 5% Free 17.5% kg 514.639
– Amino-acids, other than those containing more
than one kind of oxygen function, and their esters; salts thereof:
2922.41 00 – – Lysine and its esters; salts thereof 5% Free 17.5% kg 514.641
2922.42 00 – – Glutamic acid and its salts 5% Free 17.5% kg 514.642
2922.43 00 – – Anthranilic acid and its salts 5% Free 17.5% kg 514.651
2922.44 00 – – Tilidine (INN) and its salts 5% Free 17.5% kg 514.652
2922.49 00 – – Other 5% Free 17.5% kg 514.659
2922.50 00 – Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function 5% Free 17.5% kg 514.67
29.23 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined.
2923.10 00 – Choline and its salts 5% Free 17.5% kg 514.811
2923.20 00 – Lecithins and other phosphoaminolipids 5% Free 17.5% kg 514.812
2923.30 00 – Tetraethylammonium perfluorooctane sulphonate 5% 5% 17.5% kg 514.813

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
2923.40

2923.90 00

00 – Didecyldimethylammonium perfluorooctane sulphonate

  • Other 5%

5% 5%

Free 17.5% kg

kg 514.814

514.819
17.5%
29.24 Carboxyamide-function compounds; amide- function compounds of carbonic acid.
– Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof:
2924.11 00 – – Meprobamate (INN) 5% Free 17.5% kg 514.711
2924.12 00 – – Fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO) 5% 5% 17.5% kg 514.712
2924.19 00 – – Other 5% Free 17.5% kg 514.719
– Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof:
2924.21 00 – – Ureines and their derivatives; salts thereof 5% Free 17.5% kg 514.73
2924.23 00 – – 2-Acetamidobenzoic acid (N-acetylanthranillic acid) and its salts 5% Free 17.5% kg 514.791
2924.24 00 – – Ethinamate (INN) 5% Free 17.5% kg 514.792
2924.25 00 – – Alachlor (ISO) 5% 5% 17.5% kg 514.793
2924.29 00 – – Other 5% Free 17.5% kg 514.799
29.25 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 5% Free 17.5% kg 514.821
2925.12 00 – – Glutethimide (INN) 5% Free 17.5% kg 514.823
2925.19 00 – – Other 5% Free 17.5% kg 514.829
– Imines and their derivatives; salts thereof:
2925.21 00 – – Chlordimeform (ISO) 5% Free 17.5% kg 514.822
2925.29 00 – – Other 5% Free 17.5% kg 514.824
29.26 Nitrile-function compounds.
2926.10 00 – Acrylonitrile 5% Free 17.5% kg 514.83
2926.20 00 – 1-Cyanoguanidine (dicyandiamide) 5% Free 17.5% kg 514.841
2926.30 00 – Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2- dimethylamino-
4,4-diphenylbutane) 5% Free 17.5% kg 514.842
2926.40 00 – alpha-Phenylacetoacetonitrile 5% 5% 17.5% kg 514.843
2926.90 00 – Other 5% Free 17.5% kg 514.849
2927.00 00 Diazo-, azo- or azoxy-compounds. 5% Free 17.5% kg 514.85
2928.00 00 Organic derivatives of hydrazine or of hydroxylamine. 5% Free 17.5% kg 514.86
29.29 Compounds with other nitrogen function.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
2929.10 00 – Isocyanates 5% Free 17.5% kg 514.891
2929.90 00 – Other 5% Free 17.5% kg 514.899
X – ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES
29.30 Organo-sulphur compounds.
2930.10 00 -2-(N, N-Dimethylamino) ethanethiol 5% Free 17.5% kg 515.41
2930.20 00 – Thiocarbamates and dithiocarbamates 5% Free 17.5% kg 515.42
2930.30 00 – Thiuram mono-, di- or tetrasulphides 5% Free 17.5% kg 515.43
2930.40 00 – Methionine 5% 5% 17.5% kg 515.44
2930.60 00 – 2-(N,N-Diethylamino)ethanethiol 5% 5% 17.5% kg 515.492
2930.70 00 – Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN)) 5% 5% 17.5% kg 515.493
2930.80 00 – Aldicarb (ISO), captafol (ISO) and methamidophos (ISO) 5% 5% 17.5% kg 515.494
2930.90 00 – Other 5% Free 17.5% kg 515.495
29.31 Other organo-inorganic compounds.
2931.10 00 – Tetramethyl lead and tetraethyl lead 5% Free 17.5% kg 515.51
2931.20 00 – Tributyltin compounds 5% Free 17.5% kg 515.52
– Non-halogenated organo-phosphorous derivatives:
2931.41 00 – – Dimethyl methylphosphonate 5% Free 17.5% kg 515.541
2931.42 00 – – Dimethyl propylphosphonate 5% Free 17.5% kg 515.542
2931.43 00 – – Diethyl ethylphosphonate 5% Free 17.5% kg 515.543
2931.44 00 –Methylphosphonic acid 5% Free 17.5% kg 515.544
2931.45 00 — Salt of methyphosphonic acid and (aminoiminomethyl) urea (1: 1) 5% Free 17.5% kg 515.545
2931.46 00 — 2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide 5% Free 17.5% kg 515.546
2931.47 00 — (5-Ethyl-2-methyl-2-oxido-1,3,2- dioxaphosphinan-5-yl) methyl methyl methylphosphonate 5% Free 17.5% kg 515.547
2931.48 00 — 3,9-Dimethyl-2,4,8,10-tetraoxa-3,9- Diphosphaspiro [5.5] undecane 3,9-dioxide 5% Free 17.5% kg 515.548
2931.49 00 — Other 5% Free 17.5% kg 515.549
– Halogenated organo-phosphorus derivatives: 17.5%
2931.51 00 — Methylphosphonic dichloride 5% Free 17.5% kg 515.551
2931.52 00 — Propylphosphonic dichloride 5% Free 17.5% kg 515.552

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
2931.53 00 — O-(3-chloropropyl) O- [4-nitro-3- (trifluoromethyl) phenyl] methylphosphonothionate 5% Free 17.5% kg 515.553
2931.54 00 –Trichlorfon (ISO) 5% Free 17.5% kg 515.554
2931.59 00 — Other 5% Free 17.5% kg 515.559
2931.90 00 – Other 5% Free 17.5% kg 515.59
29.32 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 5% Free 17.5% kg 515.691
2932.12 00 – – 2-Furaldehyde (furfuraldehyde) 5% Free 17.5% kg 515.692
2932.13 00 – – Furfuryl alcohol and tetrahydrofurfuryl alcohol 5% Free 17.5% kg 515.693
2932.14 00 – – Sucralose 5% 5% 17.5% kg 515.6992
2932.19 00 – – Other 5% Free 17.5% kg 515.694
2932.20 00 – Lactones 5% 5% 17.5% kg 515.63
– Other:
2932.91 00 – – Isosafrole 5% Free 17.5% kg 515.695
2932.92 00 – – 1-(1,3-benzodioxol-5-yl) propan-2-one 5% Free 17.5% kg 515.696
2932.93 00 – – Piperonal 5% Free 17.5% kg 515.697
2932.94 00 – – Safrole 5% Free 17.5% kg 515.698
2932.95 00 – – Tetrahydrocannabinols (all isomers) 5% Free 17.5% kg 515.6991
2932.96 00 — Carbofuran (ISO) 5% 5% 17.5% kg 515.6992
2932.99 00 – – Other 5% Free 17.5% kg 515.6999
29.33 Heterocyclic compounds with nitrogen hetero- atom(s) only.
– Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure:
2933.11 00 – – Phenazone (antipyrin) and its derivatives 5% Free 17.5% kg 515.711
2933.19 00 – – Other 5% Free 17.5% kg 515.719
– Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure:
2933.21 00 – – Hydantoin and its derivatives 5% Free 17.5% kg 515.72
2933.29 00 – – Other 5% Free 17.5% kg 515.73
– Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure:
2933.31 00 – – Pyridine and its salts 5% Free 17.5% kg 515.741
2933.32 00 – – Piperidine and its salts 5% Free 17.5% kg 515.742

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
2933.33 00 – – Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), carfentanil (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN), PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) remifentanil (INN) and trimeperidine (INN); salts thereof 5% Free 17.5% kg 515.743
2933.34 00 — Other fentanyls and their derivatives 5% 5% 17.5% kg 515.744
2933.35 00 — 3-Quinuclidinol 5% 5% 17.5% kg 515.745
2933.36 00 — 4-Anilino-N-phenethylpiperidine (ANPP) 5% 5% 17.5% kg 515.746
2933.37 00 — N-Phenethyl-4-peperidone (NPP) 5% 5% 17.5% kg 515.747
2933.39 00 – – Other 5% Free 17.5% kg 515.749
– Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated) not further fused:
2933.41 00 – – Levorphanol (INN) and its salts. 5% Free 17.5% kg 515.751
2933.49 00 – – Other 5% Free 17.5% kg 515.759
– Compounds containing a pyrimidine ring
(whether or not hydrogenated) or piperazine ring in the structure:
2933.52 00 – – Malonylurea (barbituric acid) and its salts 5% Free 17.5% kg 515.761
2933.53 00 – – Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts 5% Free 17.5% kg 515.764
2933.54 00 – – Other derivatives of malonylurea (barbituric acid); salts thereof 5% Free 17.5% kg 515.765
2933.55 00 – – Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof 5% Free 17.5% kg 515.766
2933.59 00 – – Other 5% Free 17.5% kg 515.762
– Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure:
2933.61 00 – – Melamine 5% Free 17.5% kg 515.763
2933.69 00 – – Other 5% Free 17.5% kg 515.769
– Lactams:
2933.71 00 – – 6-Hexanelactam (epsilon-caprolactam) 5% Free 17.5% kg 515.611

HS
CET
DESCRIPTION OF GOODS DUTY RATE EP A
VAT
UNIT(S) SITC REV 4
2933.72 00 – – Clobazam (INN) and methyprylon (INN) 5% Free 17.5% kg 515.612
2933.79 00 – – Other lactams 5% Free 17.5% kg 515.619
– Other:
2933.91 00 – – Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam
(INN); salts thereof 5% Free 17.5% kg 515.771
2933.92 00 – – Azinphos-methyl (ISO) 5% 5% 17.5% kg 515.772
2933.99 00 – – Other 5% Free 17.5% kg 515.779
29.34 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic
compounds.
2934.10 00 – Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure 5% Free 17.5% kg 515.791
2934.20 00 – Compounds containing in the structure a
benzothiazole ring-system (whether or not hydrogenated), not further fused 5% Free 17.5% kg 515.792
2934.30 00 – Compounds containing in the structure a
phenothiazine ring-system (whether or not hydrogenated), not further fused 5% Free 17.5% kg 515.78
– Other:
2934.91 00 – – Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and 5% Free 17.5% kg 515.793
2934.92 00 — Other fentanyls and their derivatives 5% 5% 17.5% kg 515.794
2934.99 00 – – Other 5% Free 17.5% kg 515.799
29.35 Sulphonamides
2935.10 00 – N-Methylperfluorooctane sulphonamide 5% Free 17.5% kg 515.811
2935.20 00 – N-Ethylperfluorooctane sulphonamide 5% Free 17.5% kg 515.812

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT(S) SITC REV 4
2935.30 00 – N-Ethyl-N-(2-hydroxyethyl) perfluorooctane sulphonamide 5% Free 17.5% kg 515.813
2935.40 00 – N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide 5% Free 17.5% kg 515.814
2935.50 00 – Other perfluorooctane sulphonamides 5% Free 17.5% kg 515.815
2935.90 00 – Other 5% Free 17.5% kg 515.819
XI – PROVITAMINS, VITAMINS AND HORMONES
29.36 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily
as vitamins, and intermixtures of the foregoing, whether or not in any solvent.
-Vitamins and their derivatives, unmixed:
2936.21 00 – – Vitamins A and their derivatives 5% Free 17.5% kg 541.12
2936.22 00 – – Vitamin B1 and its derivatives 5% Free 17.5% kg 541.131
2936.23 00 – – Vitamin B2 and its derivatives 5% Free 17.5% kg 541.132
2936.24 00 – – D-or DL-Pantothenic acid (Vitamin B5) and its derivatives 5% Free 17.5% kg 541.133
2936.25 00 – – Vitamin B6 and its derivatives 5% Free 17.5% kg 541.134
2936.26 00 – – Vitamin B12 and its derivatives 5% Free 17.5% kg 541.135
2936.27 00 – – Vitamin C and its derivatives 5% Free 17.5% kg 541.14
2936.28 00 – – Vitamin E and its derivatives 5% Free 17.5% kg 541.15
2936.29 00 – – Other vitamins and their derivatives 5% Free 17.5% kg 541.16
2936.90 00 – Other, including natural concentrates 5% Free 17.5% kg 541.17
29.37 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides,
used primarily as hormones.
– Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and
structural analogues:
2937.11 00 – – Somatotropin, its derivatives and structural analogues. 5% Free 17.5% kg 541.541
2937.12 00 – – Insulin and its salts. 5% Free 17.5% kg 541.542
2937.19 00 – – Other 5% Free 17.5% kg 541.549
– Steroidal hormones, their derivatives and structural analogues:
2937.21 00 – – Cortisone, hydrocortisone, prednisone (dehydrohydrocortisone) and prednisolone (dehydrocortisone) 5% Free 17.5% kg 541.531

HS
CET
DESCRIPTION OF GOODS DUT
Y RAT
EPA
VAT
UNIT(S) SITC REV 4
2937.22 00 – – Halogenated derivatives of corticosteroidal hormones 5% Free 17.5% kg 541.532
2937.23 00 – – Oestrogens and progestogens 5% Free 17.5% kg 541.533
2937.29 00 – – Other 5% Free 17.5% kg 541.539
2937.50 00 – Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues 5% Free 17.5% kg 541.56
2937.90 00 – Other 5% Free 17.5% kg 541.599
XII – GLYCOSIDES AND ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES
29.38 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.
2938.10 00 – Rutoside (rutin) and its derivatives 5% Free 17.5% kg 541.611
2938.90 00 – Other 5% Free 17.5% kg 541.619
29.39 Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.
– Alkaloids of opium and their derivatives; salts thereof:
2939.11 00 – – Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof 5% Free 17.5% kg 541.411
2939.19 00 – – Other 5% Free 17.5% kg 541.419
– Alkaloids of cinchona and their derivatives; salts thereof:
2939.20 10 – – – Quinine sulphate 5% Free 17.5% kg 541.421
2939.20 20 – – – Quinine hydrochloride 5% Free 17.5% kg 541.422
2939.20 30 – – – Quinine dihydrochloride 5% Free 17.5% kg 541.423
2939.20 90 – – – Other 5% 5% 17.5% kg 541.429
2939.30 00 – Caffeine and its salts 5% Free 17.5% kg 541.43
– Alkaloids of ephedra and their derivatives; salts thereof:
2939.41 00 – – Ephedrine and its salts 5% Free 17.5% kg 541.441

HS
CET
DESCRIPTION OF GOODS DUT
Y RAT
EPA
VAT
UNIT(S) SITC REV 4
2939.42 00 – – Pseudoephedrine (INN) and its salts 5% Free 17.5% kg 541.442
2939.43 00 – – Cathine (INN) and its salts 5% Free 17.5% kg 541.443
2939.44 00 – – Norephedrine and its salts 5% 5% 17.5% kg 541.444
2939.45 00 –Levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts 5% 5% 17.5% kg 541.445
2939.49 00 – – Other 5% Free 17.5% kg 541.449
– Theophylline and aminophylline-(theophylline- ethylenediamine) and their derivatives; salts thereof:
2939.51 00 – – Fenetylline (INN) and its salts 5% Free 17.5% kg 541.451
2939.59 00 – – Other 5% Free 17.5% kg 541.459
– Alkaloids of rye ergot and their derivatives; salts thereof:
2939.61 00 – – Ergometrine (INN) and its salts 5% Free 17.5% kg 541.461
2939.62 00 – – Ergotamine (INN) and its salts 5% Free 17.5% kg 541.462
2939.63 00 – – Lysergic acid and its salts 5% Free 17.5% kg 541.463
2939.69 00 – – Other 5% Free 17.5% kg 541.469
– Other, of vegetal origin:
2939.72 00 – – Cocaine, ecgonine; salts, esters and other derivatives thereof 5% 5% 17.5% kg 541.4911
2939.79 00 – – Other 5% 5% 17.5% kg 541.499
2939.80 00 – Other 5% 5% 17.5% kg 515.7
XIII – OTHER ORGANIC COMPOUNDS
2940.00 00 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 29.37,
29.38 or 29.39. 5% Free 17.5% kg 516.92
29.41 Antibiotics.
2941.10 00 -Penicillins and their derivatives with a penicillanic acid structure; salts thereof 5% Free 17.5% kg 541.31
2941.20 00 – Streptomycins and their derivatives; salts thereof 5% Free 17.5% kg 541.32
2941.30 00 – Tetracyclines and their derivatives; salts thereof 5% Free 17.5% kg 541.33
2941.40 00 – Chloramphenicol and its derivatives; salts thereof 5% Free 17.5% kg 541.391
2941.50 00 – Erythromycin and its derivatives, salts thereof 5% Free 17.5% kg 541.392
2941.90 00 – Other 5% Free 17.5% kg 541.399
2942.00 00 Other organic compounds. 5% 5% 17.5% kg 516.99

CHAPTER 30 PHARMACEUTICAL PRODUCTS

  1. This Chapter does not cover:

(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);

(b) Products, such as tablets, chewing gum or patches (transdermal systems), containing nicotine and intended to assist tobacco use cessation(Heading 24.04);

(c) Plasters specially calcined or finely ground for use in dentistry (heading 25.20);

(d) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01);

(e) Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties;

(f) Soap or other products of heading 34.01 containing added medicaments;

(g) Preparations with a basis of plaster for use in dentistry (heading 34.07);

(h) Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02) or

(ij) Diagnostic reagents of heading 38.22

  1. For the purposes of heading 30.02, the expression “immunological products” applies to peptides and proteins (other than goods of heading 29.37) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumour necrosis factors (TNF), growth factors (GF), hematopoietins and colony stimulating factors (CSF).
  2. For the purposes of headings 30.03 and 30.04 and of Note 4 (d) to this Chapter, the following are to be treated:

(a) As unmixed products:

(1) Unmixed products dissolved in water;

199

(2) All goods of Chapter 28 or 29; and

(3) Simple vegetable extracts of heading 13.02, merely standardised or dissolved in any solvent;

(b) As products which have been mixed:
(1) Colloidal solutions and suspensions (other than colloidal sulphur);
(2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and
(3) Salts and concentrates obtained by evaporating natural mineral waters.

  1. Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature:

(a) Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure;

(b) Sterile laminaria and sterile laminaria tents;

(c) Sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable;

(d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;

(e) Placebos and blinded (or double-blinded) clinical trial kits for use in recognised clinical trials, put up in measured doses, even if they might contain active medicaments;

(f) Dental cements and other dental fillings; bone reconstruction cements;

(g) First-aid boxes and kits;

(h) Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides.

(ij) Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments;

(k) Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life; and

200

(l) Appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.

Subheading Notes.

  1. For the purposes of subheadings 3002.13 and 3002.14, the following are to be treated:

(a) As unmixed products, pure products, whether or not containing impurities;

(b) As products which have been mixed:

(1) The products mentioned in (a) above dissolved in water or in other solvents;

(2) The products mentioned in (a) and (b)(1) above with an added stabiliser necessary for their preservation or transport; and

(3) The products mentioned in (a), (b)(1) and (b)(2) above with any other additive.

  1. Subheadings 3003.60 and 3004.60 cover medicaments containing artemisinin (INN) for oral ingestion combined with other pharmaceutical active ingredients, or containing any of the following active principles, whether or not combined with other pharmaceutical active ingredients: amodiaquine (INN); artelinic acid or its salts; artenimol (INN); artemotil (INN); artemether (INN); artesunate (INN); chloroquine (INN); dihydroartemisinin (INN); lumefantrine (INN); mefloquine (INN); piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN).

Additional CARICOM Guidelines.

  1. Heading 30.03 covers only medicaments consisting of mixtures of constituents for therapeutic or prophylactic uses, which are not in dosage form or in retail packages.

Heading 30.04 covers only medicaments, whether or not mixtures of constituents for therapeutic or prophylactic uses, which are in dosage form or in retail packings.

Medicaments, unmixed, not in dosage form or not in retail packings, are classified elsewhere, usually Chapter 29.
See also Note 3 to this Chapter.

  1. Headings 30.03 and 30.04 cover only products officially recognized as having therapeutic value, e.g. those listed in an official pharmacopoeia or proprietary medicines, in the form of gargles, eye drops, ointments, liniments, injections,

201

counter-irritant and other preparations. Products consisting of a mixture of plants or parts of plants or consisting of plants or parts of plants mixed with other substances, used for making herbal infusions or herbal .teas. (e.g., those diabetic or fortified foods, tonic beverages or mineral waters are classified in having laxative, purgative, diuretic or carminative properties), and claimed to offer relief from ailments or contribute to general health and well-being, are excluded from this Chapter and are usually classified in heading 21.06.

  1. This Chapter generally does not cover products considered to be folk or alternative medicine. In addition, foodstuffs or beverages, e.g., dietetic, diabetic or fortified foods, tonic beverages or mineral waters are classified in their own Headings.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
30.01 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included.
3001.20 00 – Extracts of glands or other organs or of their secretions Free Free 17.5% kg 541.622
3001.90 00 – Other Free Free 17.5% kg 541.629
30.02 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of microorganisms (excluding yeasts) and similar products; cell cultures, whether or
not modified.
– Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes:
3002.12 00 – – Antisera and other blood fractions Free Free 17.5% kg 541.6312
3002.13 00 – – Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale Free Free 17.5% kg 541.6313
3002.14 00 – – Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale Free Free 17.5% kg 541.6314
3002.15 00 – – Immunological products, put up in measured doses or in forms or packings for retail sale Free Free 17.5% kg 541.6315
Vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
3002.41 00 — Vaccines for human medicine Free Free 17.5% kg 541.632
— Vaccines for veterinary medicine:
3002.42 10 – – – Vaccines against foot and mouth disease Free Free 17.5% kg 541.633
3002.42 90 – – – Other Free Free 17.5% kg 541.634
3002.49 00 — Other Free Free 17.5% kg 541.639

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
– Cell cultures whether or not modified:
3002.51 00 — Cell therapy products Free Free 17.5% kg 541.641
3002.59 00 — Other Free Free 17.5% kg 541.648
3002.90 00 – Other Free Free 17.5% kg 541.649
30.03 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail
sale.
– Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or
their derivatives:
3003.10 10 – – – Ampicillin (capsules or oral suspension) 15% 15% 17.5% kg 542.111
3003.10 20 – – – Amoxicillin (capsules or oral suspension) 15% 15% 17.5% kg 542.112
3003.10 90 – – – Other Free Free 17.5% kg 542.119
– Other, Containing antibiotics:
3003.20 10 – – – Tetracycline (capsules or skin ointment) 15% 15% kg 542.121
3003.20 20 – – – Chloraphenicol (capsules, oral suspension or optic drops) 15% 15% kg 542.122
3003.20 30 – – – Griseofulvin (tablets of a strength of 125 mg or 500 mg) 15% 15% kg 542.123
3003.20 40 – – – Nystatin (skin cream or skin ointment) 15% 15% kg 542.124
3003.20 90 – – – Other Free Free kg 542.129
– Other, containing hormones or other products of heading 29.37:
3003.31 00 – – Containing insulin (see Additional CARICOM Guideline 1) Free Free 17.5% kg 542.21
3003.39 00 – – Other (see Additional CARICOM Guideline 1) Free Free 17.5% kg 542.22
– Other, containing alkaloids or derivatives thereof: 17.5%
3003.41 00 – – Containing ephedrine or its salts Free Free 17.5% kg 542.311
3003.42 00 – – Containing pseudoephedrine (INN) or its salts Free Free 17.5% kg 542.312
3003.43 00 – – Containing norephedrine or its salts Free Free 17.5% kg 542.313
3003.49 00 – – – Other 15% 15% 17.5% kg 542.319
3003.60 00 – Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter Free Free 17.5% kg 542.9112
– Other:

HS
CET
DESCRIPTION OF GOODS DUT
Y RAT
EPA
VAT
UNIT SITC REV 4
3003.90 10 – – – Containing paludrin (or 1-(p-chlorophenyl)-5- isopropyl- biguanide hydrochloride), atebrin (or mepacrin or mepacrine hydrochloride), pamaquin (or plasmoquine or pamaquin naphthoate) and aralen disphosphate (or chloroquine disphosphate) and other products or preparations of the kind mainly used for the treatment of Malaria, not containing antibiotics, hormones or alkaloids; containing salvarsan (or arsphenamine) (see Additional CARICOM Guideline 1) Free Free 17.5% kg 542.911
3003.90 20 – – – Containing vitamin A, D1, D2, D3 and injectibles or other products of heading 29.36, not containing antiniotics, hormones or alkaloids (see Additional CARICOM Guideline 1) 15% 15% 17.5% Kg 542.912
3003.90 30 – Other vitamins 15% 15% 17.5% kg 542.913
3003.90 40 – – – Containing paracetamol, aspirin, ibuprofen and indomethacin (see Additional CARICOM Guideline 1) 15% 15% 17.5% kg 542.914
3003.90 50 – – – Containing other analgesics (see Additional CARICOM Guideline 1) 15% 15% 17.5% kg 542.915
3003.90 60 – – – Containing sulpha drugs (see Additional CARICOM Guideline 1) 15% 15% 17.5% kg 542.916
3003.90 70 – – – Containing coughs and cold preparations; antacids (see Additional CARICOM Guideline 1) 15% 15% 17.5% kg 542.917
3003.90 80 – – – Containing salbutamol, ephedrine, theophylline, ephedrine HCL, phenobarbitone, chlorpheniramine maleate; propranolol, frusemide, hydro- chlorothiazide, hydralazine, methyldopa; diazepam, thioridazine; chlorpropamide, prednisolone, dexamethasone; oral rehydration powder; pilocarpine nitrate, timolol maleate and atropine sulphate (see Additional CARICOM Guideline 1) 15% 15% 17.5% kg 542.918
3003.90 90 – – – Other (see Additional CARICOM Guideline 1) 15% 15% 17.5% kg 542.919
30.04 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.
– Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives:

HS
CET
DESCRIPTION OF GOODS DUT
Y RAT
EPA
VAT
UNIT SITC REV 4
3004.10 10 – – – Containing ampicillin (capsules or oral suspension) 15% 15% 17.5% kg 542.131
3004.10 20 – – – Containing amoxicillin (capsules or oral suspension) 15% 15% 17.5% kg 542.132
3004.10 90 – – – Other (see Additional CARICOM Guideline 1) Free Free 17.5% kg 542.139
– Other, containing antibiotics: 17.5%
3004.20 10 – – – Containing tetracycline (capsules or skin ointment) 15% 15% 17.5% kg 542.191
3004.20 20 – – – Containing chloramphenicol (capsules, oral suspension or optic drops) 15% 15% 17.5% kg 542.192
3004.20 30 – – – Containing griseofulvin (tablets of a strength of 125 mg or 500 mg) 15% 15% 17.5% kg 542.193
3004.20 40 – – – Containing nystatin (skin cream or skin ointment) 15% 15% 17.5% kg 542.194
3004.20 90 – – – Other (see Additional CARICOM Guideline 1) Free Free 17.5% kg 542.199
– Other, containing hormones or other products of heading 29.37:
3004.31 00 – – Containing insulin Free Free 17.5% kg 542.23
3004.32 00 – – Containing corticosteroid hormones, their derivatives or structural analogues Free Free 17.5% kg 542.24
3004.39 00 – – Other (see Additional CARICOM Guideline 1) Free Free 17.5% kg 542.29
– Other, containing alkaloids or derivatives thereof: 17.5%
3004.41 00 – – Containing ephedrine or its salts Free Free 17.5% kg 542.3211
3004.42 00 – – Containing pseudoephedrine (INN) or its salts Free Free 17.5% kg 542.3212
3004.43 00 – – Containing norephedrine or its salts Free Free 17.5% kg 542.3213
– – Other: 17.5%
3004.49 10 – – – Containing quinine sulphate, quinine hydrochloride and quinine dihydrochloride and all alkaloids (or salts thereof) derived from cinchona bark, but not including quinine compounded with other drugs Free Free 17.5% kg 542.321
3004.49 90 – – – Other (see Additional CARICOM Guideline 1) Free Free 17.5% kg 542.329
– Other, containing vitamins or other products of heading 29.36:
3004.50 10 – – – Containing vitamins A, D1, D2, D3 and injectibles 15% See table 17.5% kg 542.921
3004.50 90 – – – Containing other vitamins 15% See table 17.5% kg 542.922

HS CET DESCRIPTION OF GOODS DUTY
RATE EPA VAT UNIT SITC REV
4
3004.60 00 – Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter 15% 15% 17.5% 542.9311
– Other:
3004.90 10 – – – Containing paludrin (or 1-(p-chlorophenyl)-5- isopropylbiguanidide hydrochloride), atebrin (or mepacrin or mepacrine hydrochloride), pamaquin (or plasmoquine or pamaquin naphthoate) and aralen disphosphate (or chloroquine disphosphate) and other products or preparations of the kind mainly used for the treatment of malaria; containing salvarsan (or arsphenamine) (see Additional CARICOM Guideline 1) Free Free 17.5% kg 542.931
3004.90 20 – – – Containing paracetamol, aspirin, caffeine, codeine, ibuprofen and indomethacin 15% 15% 17.5% kg 542.932
3004.90 30 – – – Containing other analgesics 15% 15% 17.5% kg 542.933
3004.90 40 – – – Containing sulpha drugs 15% 15% 17.5% kg 542.934
3004.90 50 – – – Containing other coughs and cold preparations; containing antacids 15% 15% 17.5% kg 542.935
3004.90 60 – – – Containing salbutamol, ephedrine, theophylline, ephedrine HCl, phenobarbitone, chlorpheniramine maleate; containing propranolol, frusemide, hydro- chlorothiazide, hydralazine, methyldopa; containing diazepam or thioridazine; containing chlorpropamide, prednisolone or dexamethasone; oral rehydration powder; containing pilocarpine 15% 15% 17.5% kg 542.936
3004.90 70 – – – Soft candles 10% Free 17.5% kg 542.937
3004.90 90 – – – Other 15% 15% 17.5% kg 542.939
30.05 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical,
3005.10 00 – Adhesive dressings and other articles having an adhesive layer 10% Free 17.5% kg 541.911
3005.90 00 – Other 10% Free 17.5% kg 541.919
30.06 Pharmaceutical goods specified in Note 4 to this Chapter.

HS CET DESCRIPTION OF GOODS DUTY RATE EPA VAT UNIT SITC REV 4
3006.10 00 – Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable Free Free 17.5% kg 541.991
3006.30 00 – Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient Free Free 17.5% kg 541.93
3006.40 00 – Dental cements and other dental fillings; bone reconstruction cements Free Free 17.5% kg 541.992
3006.50 00 – First-aid boxes and kits Free Free 17.5% kg 541.993
3006.60 00 – Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides Free Free 17.5% kg 541.994
3006.70 00 – Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examination or as a coupling agent between the body and medical instruments Free Free 17.5% kg 541.995
– Other:
3006.91 00 – – Appliances identifiable for ostomy use Free Free 17.5% kg 541.997
3006.92 00 – – Waste pharmaceuticals Free Free 17.5% kg 541.996
3006.93 00 — Placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses. Free Free 17.5% kg 541.998

CHAPTER 31

FERTILISERS

Notes.

  1. This Chapter does not cover:

(a) Animal blood of heading 05.11;

(b) Separate chemically defined compounds (other than those answering to the descriptions in Note 2(a), 3(a), 4(a) or 5 below); or

(c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading 38.24; optical elements of potassium chloride (heading 90.01).

  1. Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:

(a) Goods which answer to one or other of the descriptions given below:

(i) Sodium nitrate, whether or not pure;

(ii) Ammonium nitrate, whether or not pure;

(iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;

(iv) Ammonium sulphate, whether or not pure;

(v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;

(vi) Double salts (whether or not pure) or 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) Fertilisers consisting of any of the goods described in (a) above mixed together.

(c) Fertilisers consisting of ammonium chloride or of any of the goods described in
(a) or (b) above mixed with chalk, gypsum or other inorganic non- fertilising substances.

(d) Liquid fertilisers consisting of the goods of subparagraph (a)(ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.

  1. Heading 31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:

(a) Goods which answer to one or other of the descriptions given below:

(i) Basic slag;

(ii) Natural phosphates of heading 25.10, calcined or further heat-treated than for the removal of impurities;

(iii) Superphosphates (single, double or triple);

(iv) Calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluorine calculated on the dry anhydrous product.

(b) Fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit.

(c) Fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.

  1. Heading 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:

(a) Goods which answer to one or other of the descriptions given below:

(i) Crude natural potassium salts (for example, carnallite, kainite and sylvite);

(ii) 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) Fertilisers consisting of any of the goods described in (a) above mixed together.

  1. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 31.05.
  2. For the purposes of heading 31.05, the term “other fertilisers” applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilizing elements nitrogen, phosphorus or potassium.

HS
CET
DESCRIPTION OF GOODS DUT
Y RAT
EPA
VAT
UNIT(S) SITC REV 4
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 17.5% kg 272.1
31.02 Mineral or chemical fertilizers, nitrogenous.
3102.10 00 – Urea, whether or not in aqueous solution 10% Free 17.5% kg 562.16
– Ammonium sulphate; double salts and mixtures of ammonium sulphate and Ammonium nitrate:
3102.21 00 – – Ammonium sulphate Free Free 17.5% kg 562.13
3102.29 00 – – Other Free Free 17.5% kg 562.12
3102.30 00 – Ammonium nitrate, whether or not in aqueous solution Free Free 17.5% kg 562.11
3102.40 00 – Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances Free Free 17.5% kg 562.191
3102.50 00 – Sodium nitrate Free Free 17.5% kg 272.2
3102.60 00 – Double salts and mixtures of calcium nitrate and ammonium nitrate Free Free 17.5% kg 562.14
3102.80 00 – Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution Free Free 17.5% kg 562.17
– Other, including mixtures not specified in the foregoing subheadings:
3102.90 10 – Other ammonium-based fertilizers Free Free 17.5% kg 562.192
3102.90 90 – Other Free Free 17.5% kg 562.199
31.03 Mineral or chemical fertilizers, phosphatic.
– Superphosphates
3103.11 00 – – Containing by weight 35% or more of diphosphorus pentaoxide (P2O5) Free Free 17.5% kg 562.221
3103.19 00 – – Other Free Free kg 562.222
3103.90 00 – Other Free Free 17.5% kg 562.29
31.04 Mineral or chemical fertilizers, potassic.
3104.20 00 – Potassium chloride Free Free 17.5% kg 562.31
3104.30 00 – Potassium sulphate Free Free 17.5% kg 562.32
3104.90 00 – Other Free Free 17.5% kg 562.39
31.05 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter
in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.
– Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg:
3105.10 10 – – – Ammonium-based fertilizers Free Free 17.5% kg 562.961
3105.10 90 – – – Other Free Free 17.5% kg 562.969
3105.20 00 – Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium Free Free 17.5% kg 562.91

212

HS
CET
DESCRIPTION OF GOODS DUT
Y RATE
EPA
VAT
UNIT(S) SITC REV 4
3105.30 00 – Diammonium hydrogenorthophosphate (diammonium phosphate) Free Free 17.5% kg 562.93
3105.40 00 – Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen- orthophosphate (diammonium
phosphate) Free Free 17.5% kg 562.94
– Other mineral or chemical fertilizers containing the two fertilizing elements nitrogen and phosphorus:
3105.51 00 – – Containing nitrates and phosphates Free Free 17.5% kg 562.951
3105.59 00 – – Other Free Free 17.5% kg 562.959
3105.60 00 – Mineral or chemical fertilizers containing the two fertilizing elements phosphorus and potassium Free Free 17.5% kg 562.92
3105.90 00 – Other Free Free 17.5% kg 562.99

213

CHAPTER 32

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

Notes.

  1. This Chapter does not cover:

(a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 32.12);

(b) Tannates or other tannin derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or

(c) Mastics of asphalt or other bituminous mastics (heading 27.15).

  1. Heading 32.04 includes mixtures of 200 tabilized diazonium salts and couplers for the production of azo dyes.
  2. Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading 32.06, colouring pigments of heading 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non- aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 32.12), or to other preparations of heading 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.
  3. Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.
  4. 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.

214

  1. The expression “stamping foils” in heading 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:

(a) 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.

215

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
32.01 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives.
3201.10 00 – Quebracho extract 5% Free 17.5% kg 532.211
3201.20 00 – Wattle extract 5% Free 17.5% kg 532.212
3201.90 00 – Other 5% Free 17.5% kg 532.219
32.02 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 5% Free 17.5% kg 532.31
3202.90 00 – Other 5% Free 17.5% kg 532.32
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.
3203.00 10 – – – Logwood extracts 15% 15% 17.5% kg 532.221
3203.00 20 – – – Fustic extracts 5% Free 17.5% kg 532.222
3203.00 90 – – – Other 5% Free 17.5% kg 532.229
32.04 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; 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 5% Free 17.5% kg 531.11
3204.12 00 – – Acid dyes, whether or not pre-metallised, and preparations based thereon; mordant dyes and preparations based thereon 5% Free 17.5% kg 531.12
3204.13 00 – – Basic dyes and preparations based thereon 5% Free 17.5% kg 531.13
3204.14 00 – – Direct dyes and preparations based thereon 5% Free 17.5% kg 531.14
3204.15 00 – – Vat dyes (including those usable in that state as pigments) and preparations based thereon 5% Free 17.5% kg 531.15
3204.16 00 – – Reactive dyes and preparations based thereon 5% Free 17.5% kg 531.16
3204.17 00 – – Pigments and preparations based thereon 5% Free 17.5% kg 531.17
3204.18 00 –Carotenoid colouring matters and preparations based thereon. 5% 5% 17.5% kg 531.18

216

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
3204.19 00 – – Other, including mixtures of colouring matter of two or more of the subheadings 3204.11 to 3204.19 5% Free 17.5% kg 531.19
3204.20 00 – Synthetic organic products of a kind used as fluorescent brightening agents 5% Free 17.5% kg 531.211
3204.90 00 – Other 5% Free 17.5% kg 531.219
3205.00 00 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes. 5% Free 17.5% kg 531.22
32.06 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not
chemically defined.
– Pigments and preparations based on titanium dioxide:
3206.11 00 – – Containing 80% or more by weight of titanium dioxide calculated on the dry matter 5% Free 17.5% kg 533.111
3206.19 00 – – Other 5% Free 17.5% kg 533.119
3206.20 00 – Pigments and preparations based on chromium compounds 5% Free 17.5% kg 533.12
– Other colouring matter and other preparations:
3206.41 00 – – Ultramarine and preparations based thereon 5% Free 17.5% kg 533.14
3206.42 00 – – Lithopone and other pigments and preparations based on zinc sulphide 5% Free 17.5% kg 533.15
3206.49 00 – – Other 5% Free 17.5% kg 533.17
3206.50 00 – Inorganic products of a kind used as luminophores 5% Free 17.5% kg 533.18
32.07 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 of flakes.
3207.10 00 – Prepared pigments, prepared opacifiers, prepared colours and similar preparations 5% Free 17.5% kg 533.511
3207.20 00 – Vitrifiable enamels and glazes, engobes (slips) and similar preparations 5% Free 17.5% kg 533.512
3207.30 00 – Liquid lustres and similar preparations 5% Free 17.5% kg 533.513
3207.40 00 – Glass frit and other glass, in the form of powder, granules or flakes 5% Free 17.5% kg 533.514

217

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
32.08 Paints and varnishes (including enamels and lacquers) based on synthetic polymers of chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter.
– Based on polyesters:
3208.10 10 – – – Automotive paints 15% 15% 17.5% kg / l 533.4211
3208.10 20 – – – Marine paints 15% 15% 17.5% kg / l 533.4212
3208.10 30 – – – Enamels 15% 15% 17.5% kg / l 533.4213
3208.10 40 – – – Other paints 15% 15% 17.5% kg / l 533.4214
3208.10 50 – – – Marine varnishes (including lacquers) 15% 15% 17.5% kg / l 533.4215
3208.10 60 – – – Other varnishes (including lacquers) 15% 15% 17.5% kg / l 533.4216
3208.10 90 – – – Other 15% 15% 17.5% kg / l 533.4219
– Based on acrylic or vinyl polymers:
3208.20 10 – – – Automotive paints 15% 15% 17.5% kg / l 533.4221
3208.20 20 – – – Marine paints 15% 15% 17.5% kg / l 533.4222
3208.20 30 – – – Enamels 15% 15% 17.5% kg / l 533.4223
3208.20 40 – – – Other paints 15% 15% 17.5% kg / l 533.4224
3208.20 50 – – – Marine varnishes (including lacquers) 15% 15% 17.5% kg / l 533.4225
3208.20 60 – – – Other varnishes (including lacquers) 15% 15% 17.5% kg / l 533.4226
3208.20 90 – – – Other 15% 15% 17.5% kg / l 533.4229
– Other:
3208.90 10 – – – Automotive paints 15% 15% 17.5% kg / l 533.4291
3208.90 20 – – – Marine paints 15% 15% 17.5% kg / l 533.4292
3208.90 30 – – – Enamels 15% 15% 17.5% kg / l 533.4293
3208.90 40 – – – Other paints 15% 15% 17.5% kg / l 533.4294
3208.90 50 – – – Marine varnishes (including lacquers) 15% 15% 17.5% kg / l 533.4295
3208.90 60 – – – Other varnishes (including lacquers) 15% 15% 17.5% kg / l 533.4296
3208.90 90 – – – Other 15% 15% 17.5% kg / l 533.4299
32.09 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium.
– Based on acrylic or vinyl polymers:
3209.10 10 – – – Paints 15% 15% 17.5% kg / l 533.411
3209.10 20 – – – Enamels 15% 15% 17.5% kg / l 533.412
3209.10 30 – – – Varnishes (including lacquers) 15% 15% 17.5% kg / l 533.413
– Other:
3209.90 10 – – – Paints 15% 15% 17.5% kg / l 533.414
3209.90 20 – – – Enamels 15% 15% 17.5% kg / l 533.415
3209.90 30 – – – Varnishes (including lacquers) 15% 15% 17.5% kg / l 533.419

218

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
3210.00 00 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather.
3210.00 10 – – – Water-thinned paints (emulsion paints or dispersion paints) 15% 15% 17.5% kg / l 533.431
3210.00 20 – – – Distempers, dry 15% 15% 17.5% kg / l 533.432
3210.00 30 – – – Enamels 15% 15% 17.5% kg / l 533.433
3210.00 40 – – – Other paints 15% 15% 17.5% kg / l 533.434
3210.00 50 – – – Marine varnishes (including lacquers) 15% 15% 17.5% kg / l 533.435
3210.00 60 – – – Other varnishes (including lacquers) 15% 15% 17.5% kg / l 533.436
3210.00 70 – – – Prepared water pigments of a kind used for finishing leather 5% Free 17.5% kg / l 533.437
3211.00 00 Prepared driers. 5% Free 17.5% kg / l 533.53
32.12 Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale.
3212.10 00 – Stamping foils 5% Free 17.5% kg 533.441
– Other:
3212.90 20 – – – Dyes and other colouring matter put up in forms or packings for retail sale 5% Free 17.5% kg 533.443
3212.90 90 – – – Other 5% Free 17.5% kg 533.449
32.13 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 5% Free 17.5% kg 533.521
3213.90 00 – Other 5% Free 17.5% kg 533.529
32.14 Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for
façades, indoor walls, floors, ceilings or the like.
– Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings:
3214.10 10 – – – Mastics 5% Free 17.5% kg 553.541
3214.10 20 – – – Painters’ fillings 15% 15% 17.5% kg 533.542
3214.10 30 – – – Glaziers’ linseed oil putty 15% 15% 17.5% kg 533.543
3214.10 40 – – – Other glaziers’ putty 15% 15% 17.5% kg 533.544
3214.10 50 – – – Grafting putty (motor body filler) 15% 15% 17.5% kg 533.545
3214.10 90 – – – Other 5% Free 17.5% kg 533.546

219

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
3214.90 00 – Other 5% Free 17.5% kg 533.549
32.15 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid.
– Printing ink:
3215.11 00 – – Black 15% Free 17.5% kg 533.21
3215.19 00 – – Other 15% Free 17.5% kg 533.29
– Other:
3215.90 10 – – – Writing or drawing ink 15% Free 17.5% kg 533.911
3215.90 90 – – – Other 10% Free 17.5% kg 533.919

220

CHAPTER 33

ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS

Notes.

  1. This Chapter does not cover:
    (a) Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;

(b) Soap or other products of heading 34.01; or

(c) Gum, wood or sulphate turpentine or other products of heading 38.05.

  1. The expression “odoriferous substances” in heading 33.02 refers only to the substances of heading 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics.
  2. Headings 33.03 to 33.07 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 33.07 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.

22

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
33.01 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by- products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils.
– Essential oils of citrus fruit:
3301.12 00 – – Of orange 15% Free 17.5% kg / l 551.312
3301.13 00 – – Of lemon 5% Free 17.5% kg / l 551.313
– – Other:
3301.19 10 – – – Of grapefruit 15% Free 17.5% kg / l 551.315
3301.19 20 – – – Of lime 15% Free 17.5% kg / l 551.314
3301.19 90 – – – Other 5% Free 17.5% kg / l 551.319
– Essential oils other than those of citrus fruit:
3301.24 00 – – Of peppermint (Mentha piperita ) 5% Free 17.5% kg / l 551.324
3301.25 00 – – Of other mints 5% Free 17.5% kg / l 551.325
– – Other:
3301.29 10 – – – Of bay 15% 15% 17.5% kg / l 551.3295
3301.29 20 – – – Of clove 15% 15% 17.5% kg / l 551.3296
3301.29 30 – – – Of ginger 5% 5% 17.5% kg / l 551.3291
3301.29 40 – – – Of nutmeg 15% 15% 17.5% kg / l 551.3292
3301.29 50 – – – Of patchouli 15% 15% 17.5% kg / l 551.3293
3301.29 60 – – – Of pimento 5% 5% 17.5% kg / l 551.3294
3301.29 90 – – – Other 5% 5% 17.5% kg / l 551.3299
3301.30 00 – Resinoids 5% 5% 17.5% kg / l 551.33
– Other:
3301.90 10 – – – Aqueous distillates and aqueous solutions of essential oils 5% 5% 17.5% kg / l 551.351
3301.90 90 – – – Other 5% 5% 17.5% kg / l 551.359
33.02 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on
odoriferous substances, of a kind used for the manufacture of beverages.
– Of a kind used in the food or drink industries:
3302.10 10 – – – Mixtures of two or more of bay, clove, nutmeg, orange, patchouli and pimento oils 15% 15% 17.5% kg 551.411
3302.10 20 – – – Preparations based on odoriferous substances, of a kind used in the manufacture of beverages 5% Free 17.5% kg 551.412
3302.10 90 – – – Other 5% Free 17.5% kg / l 551.419
3302.90 00 – Other 5% Free 17.5% kg / l 551.49

222

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
3303.00 00 Perfumes and toilet waters.
3303.00 10 – – – Bay rum 20% 20% 17.5% kg / l 553.11
3303.00 90 – – – Other 20% 20% 17.5% kg / l 553.19
33.04 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.
3304.10 00 – Lip make-up preparations 20% 20% 17.5% kg 553.21
3304.20 00 – Eye make-up preparations 20% 20% 17.5% kg 553.22
3304.30 00 – Manicure or pedicure preparations 20% 20% 17.5% kg 553.23
– Other:
3304.91 00 – – Powders, whether or not compressed 20% 20% 17.5% kg 553.24
– – Other:
3304.99 10 – – – Sunscreen or sun tan preparations 20% 20% 17.5% kg 553.25
3304.99 90 – – – Other 20% 20% 17.5% kg 553.29
33.05 Preparations for use on the hair.
3305.10 00 – Shampoos 20% 20% 17.5% kg 553.31
3305.20 00 – Preparations for permanent waving or straightening 20% 20% 17.5% kg 553.32
3305.30 00 – Hair lacquers 20% 20% 17.5% kg 553.33
3305.90 00 – Other 20% 20% 17.5% kg 553.39
33.06 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to
clean between the teeth (dental floss), in individual retail packages.
– Dentifrices:
3306.10 10 – – – Toothpastes 20% 20% 17.5% kg 553.41
3306.10 90 – – – Other 20% 20% 17.5% kg 553.42
3306.20 00 – Yarn used to clean between the teeth (dental floss) 20% Free 17.5% kg 553.43
3306.90 00 – Other 20% 20% 17.5% kg 553.49
33.07 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not
perfumed or having disinfectant properties.
3307.10 00 – Pre-shave, shaving or after-shave preparations 20% 20% 17.5% kg 553.51
3307.20 00 – Personal deodorants and anti-perspirants 20% 20% 17.5% kg 553.52
3307.30 00 – Perfumed bath salts and other bath preparations 20% 20% 17.5% kg 553.53
– 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 20% 20% 17.5% kg 553.541

223

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
3307.49 00 – – Other 20% 20% 17.5% kg 553.549
3307.90 00 – Other 20% 20% 17.5% kg 553.59

224

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, vegetable or microbial fats or
oils of a kind used as mould release preparations (heading 15.17);”.

(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 33.05, 33.06 or 33.07).

  1. For the purposes of heading 34.01, the expression “soap” applies only to soap soluble in water. Soap and the other products of heading 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading 34.05 as “scouring powders and similar preparations”.
  2. For the purposes of heading 34.02, “organic surface-active agents” are products which when mixed with water at a concentration of 0.5% at 20oC and left to stand for one hour at the same temperature:

(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and

(b) reduce the surface tension of water to 4.5 x 10-2 N/m (45 dyne/cm) or less.

  1. In heading 34.03 the expression “petroleum oils and oils obtained from bituminous minerals” applies to the products defined in Note 2 to Chapter 27.
  2. In heading 34.04, subject to the exclusions provided below, the expression “artificial waxes and prepared waxes” applies only to:

(a) Chemically produced organic products of a waxy character, whether or not water-soluble;

(b) Products obtained by mixing different waxes;

(c) Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.

The heading does not apply to:

(a) Products of heading 15.16, 34.02 or 38.23, even if having a waxy character;

(b) Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 15.21;

(c) Mineral waxes or similar products of heading 27.12, whether or not intermixed or merely coloured; or

(d) Waxes mixed with, dispersed in or dissolved in a liquid medium (headings 34.05, 38.09, etc.).

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT (S)
SITC REV4
34.01 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface- active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and 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, paper, wadding, felt and non- wovens, impregnated, coated or covered with soap or detergent:
– – For toilet use (including medicated products):
3401.11 10 – – – Medicated soap 40% 40% 17.5% kg 554.111
3401.11 20 – – – Other, in the form of bars, cakes, moulded pieces or shapes 40% 40% 17.5% kg 554.112
3401.11 90 – – – Other 40% 40% 17.5% kg 554.119
– – Other:
3401.19 10 – – – In the form of bars, cakes, moulded pieces or shapes, for laundry and other household uses 40% 40% 17.5% kg 554.151
3401.19 90 – – – Other 40% 40% 17.5% kg 554.159
– Soap in other forms:
3401.20 10 – – – Industrial soaps 5% Free 17.5% kg 554.191
3401.20 90 – – – Other 40% 40% 17.5% kg 554.199
3401.30 00 – Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap 20% 20% 17.5% kg 554.226
34.02 Organic surface-active agents (other than soap); surface- active preparations, washing preparations (including auxiliary washing preparations) and cleaning
preparations, whether or not containing soap, other than those of heading 34.01.
– Anionic organic surface-active agents, whether or not put up for retail sale :
– – Linear alkylbenzene sulphonic acids and their salts:
3402.31 10 – – – Put up for retail sale 20% 20% 17.5% kg 554.2111
3402.31 90 — Other 5% 5% 17.5% kg 554.2121
– – Other:
3402.39 10 —Put up for retail sale 20% 20% 17.5% kg 554.2131
3402.39 90 — Other 5% 5% 17.5% kg 554.2141
– Other organic surface-active agents, whether or not put up for retail sale :
— Cationic:
3402.41 10 – – – Put up for retail sale 20% 20% 17.5% kg 554.213

HS CET DESCRIPTION OF GOODS DUTY RATE EPA VAT UNIT SITC
3402.41 90 – – – Other 5% 5% 17.5% kg 554.214
– – Non-ionic:
3402.42 10 – – – Put up for retail sale 20% 20% 17.5% kg 554.215
3402.42 90 – – – Other 5% 5% 17.5% kg 554.216
— Other:
3402.49 10 – – – Put up for retail sale 20% 20% 17.5% kg 554.217
3402.49 90 – – – Other 5% 5% 17.5% kg 554.219
– Preparations put up for retail sale:
3402.50 10 – – – Dish washing liquids 20% 20% 17.5% kg 554.221
3402.50 20 – – – Other liquid detergents 20% 20% 17.5% kg 554.222
3402.50 30 – – – Other detergents 20% 20% 17.5% kg 554.223
3402.50 40 – – – Liquid bleaches 20% 20% 17.5% kg 554.224
3402.50 50 – – – Other bleaches 20% 20% 17.5% kg 554.225
3402.50 60 – – – Laundry blue 5% 5% 17.5% kg 533.227
3402.50 90 – – – Other 20% 20% 17.5% kg 554.229
– Other:
3402.90 10 – – – Liquid detergents 20% 20% 17.5% kg 554.231
3402.90 20 – – – Other detergents 20% 20% 17.5% kg 554.232
3402.90 90 – – – Other 20% 20% 17.5% kg 554.239
34.03 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 5% Free 17.5% kg 597.71
3403.19 00 – – Other 5% Free 17.5% kg 597.72
– Other:
3403.91 00 – – Preparations for the treatment of textile materials, leather, furskins or other materials 5% Free 17.5% kg 597.73
3403.99 00 – – Other 5% Free 17.5% kg 597.74
34.04 Artificial waxes and prepared waxes.
3404.20 00 – Of poly (oxyethylene) (polyethylene glycol) 5% Free 17.5% kg 598.35
3404.90 00 – Other 5% Free 17.5% kg 598.39

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV4
34.05 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 34.04.
3405.10 00 – Polishes, creams and similar preparations for footwear or leather 20% See table 17.5% kg 554.31
3405.20 00 – Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork 20% See table 17.5% kg 554.32
3405.30 00 – Polishes and similar preparations for coachwork, other than metal polishes 20% See table 17.5% kg 554.33
3405.40 00 – Scouring pastes and powders and other scouring preparations 20% 20% 17.5% kg 554.34
– Other:
3405.90 10 – – – Metal polishes 20% See table 17.5% kg 554.351
3405.90 90 – – – Other 20% See table 17.5% kg 554.359
3406.00 Candles, tapers and the like.
3406.00 10 – – – Candles of tallow 20% 20% 17.5% kg 899.311
3406.00 20 – – – Decorative candles of paraffin wax 20% 20% 17.5% kg 899.312
3406.00 30 – – – Other candles of paraffin wax 20% 20% 17.5% kg 899.313
3406.00 40 – – – Other candles 20% 20% 17.5% kg 899.314
3406.00 90 – – – Other 20% 20% 17.5% kg 899.319
3407.00 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).
3407.00 10 – – – Modelling pastes 5% Free 17.5% kg 598.951
3407.00 90 – – – Other 5% Free 17.5% kg 598.959

CHAPTER 35

ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

Notes.

  1. This Chapter does not cover:

(a) Yeasts (heading 21.02);

(b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;

(c) Enzymatic preparations for pre-tanning (heading 32.02);

(d) Enzymatic soaking or washing preparations or other products of Chapter 34;

(e) Hardened proteins (heading 39.13); or

(f) Gelatin products of the printing industry (Chapter 49).

  1. For the purposes of heading 35.05, the term “dextrins” means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%.

Such products with a reducing sugar content exceeding 10% fall in heading 17.02.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
35.01 Casein, caseinates and other casein derivatives; casein glues.
3501.10 00 – Casein 5% Free 17.5% kg 592.21
– Other:
3501.90 10 – – – Casein glues 15% Free 17.5% kg 592.221
3501.90 90 – – – Other 5% Free 17.5% kg 592.229
35.02 Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives.
– Egg albumin:
3502.11 00 – – Dried 5% Free 17.5% kg 025.31
3502.19 00 – – Other 5% Free 17.5% kg 025.39
3502.20 00 – Milk albumin, including concentrates of two or more whey proteins 5% Free 17.5% kg 592.231
3502.90 00 – Other 5% Free 17.5% kg 592.239
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 35.01. 5% Free 17.5% kg 592.24
3504.00 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed. 5% Free 17.5% kg 592.25
35.05 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches.
3505.10 00 – Dextrins and other modified starches 5% Free 17.5% kg 592.26
3505.20 00 – Glues 5% Free 17.5% kg 592.27
35.06 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 00 – 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 15% See table 17.5% kg 592.291
– Other:
3506.91 00 – – Adhesives based on polymers of headings 39.01 to
39.13 or on rubber 15% See table 17.5% kg 592.292
3506.99 00 – – Other 15% See table 17.5% kg 592.299

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
35.07 Enzymes; prepared enzymes not elsewhere specified or included.
3507.10 00 – Rennet and concentrates thereof 5% Free 17.5% kg 516.911
– Other:
3507.90 10 – – – Enzymes 5% Free 17.5% kg 516.912
3507.90 20 – – – Prepared enzymes not elsewhere specified or included, for tenderizing meat 5% Free 17.5% kg 516.913
3507.90 90 – – – Other 5% Free 17.5% kg 516.919

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 36.06 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.

Additional CARICOM Guidelines.

  1. In Tariff Items 3605.00.10 and 3605.00.20, the rate of duty is based on units of kg/100 containers.
  2. In Tariff Items 3605.00.30 and 3605.00. 40, the rate of duty is based on units of kg /1000 matches.

233

HS
CET
DESCRIPTION OF GOODS
DUTY RATE
EPA POWDER MAGAZINE FEES
VAT
UNIT
SITC REV 4
3601.00 00 Propellant powders. 5% Free $0.55 per kilo anually 17.5% kg 593.11
3602.00 00 Prepared explosives, other than propellant powders. 5% Free $0.55 per kilo anually 17.5% kg 593.12
36.03 Safety fuses; detonating cords; percussion or detonating caps; igniters; electric detonators.
3603.10 00 – Safety fuses 5% Free $0.55 per kilo anually 17.5% kg 593.21
3603.20 00 – Detonating cords 5% Free $0.55 per kilo anually 17.5% kg 593.22
3603.30 00 – Percussion caps 5% Free $0.55 per kilo anually 17.5% kg 593.23
3603.40 00 – Detonating caps 5% Free $0.55 per kilo anually 17.5% kg 593.24
3603.50 00 – Igniters 5% Free $0.55 per kilo anually 17.5% kg 593.25
3603.60 00 – Electric detonators 5% Free $0.55 per kilo anually 17.5% kg 593.26
36.04 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles.
3604.10 00 – Fireworks 20% 20% 17.5% kg 593.31
– Other:
3604.90 10 – – – Rain rockets Free Free 17.5% kg 593.331
3604.90 20 – – – Warning and distress signals Free Free 17.5% kg 593.332
3604.90 90 – – – Other 20% 20% 17.5% kg 593.339
3605.00 Matches, other than pyrotechnic articles of heading 36.04.
3605.00 10 – – – In containers of 30 matches or less 20% See table 17.5% kg/100 899.321
3605.00 20 – – – In containers of more than 30 matches but not more than 60 matches 20% See table 17.5% kg/100 899.322
3605.00 30 – – – In containers of more than 60 matches but not more than 70 matches 20% See table 17.5% kg/1000 899.323
3605.00 40 – – – In containers of more than 70 matches 20% See table 17.5% kg/1000 899.324
36.06 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 5% Free 17.5% kg 899.34
3606.90 00 – Other 5% Free 17.5% kg 899.39

234

CHAPTER 37

PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

Notes.

  1. This Chapter does not cover waste or scrap.
  2. In this Chapter the word “photographic” relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive, including thermosensitive, surfaces.

235

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
37.01 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 00 – For X-ray 5% Free 17.5% kg/m2 882.21
3701.20 00 – Instant print film 5% Free 17.5% kg 882.22
3701.30 00 – Other plates and film, with any side exceeding 255 mm 5% Free 17.5% kg/m2 882.23
– Other:
3701.91 00 – – For colour photography (polychrome) 5% Free 17.5% kg 882.24
3701.99 00 – – Other 5% Free 17.5% kg/m2 882.29
37.02 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 5% Free 17.5% kg/m2 882.31
– Other film, without perforations, of a width not exceeding 105 mm:
3702.31 00 – – For colour photography (polychrome) 20% Free 17.5% Kg / u 882.331
3702.32 00 – – Other, with silver halide emulsion 20% Free 17.5% kg/m2 882.3332
3702.39 00 – – Other 20% Free 17.5% kg/m2 882.339
– Other film, without perforations, 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% Free 17.5% kg/m2 882.341
3702.42 00 – – Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography 20% Free 17.5% kg/m2 882.342
3702.43 00 – – Of a width exceeding 610 mm not exceeding 200 m 20% Free 17.5% kg/m2 882.343
3702.44 00 – – Of a width exceeding 105 mm but not exceeding 610 mm 20% Free 17.5% kg/m2 882.344
– Other film, for colour photography (polychrome):
3702.52 00 – – Of a width not exceeding 16 mm 20% Free 17.5% kg/m 882.352
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% Free 17.5% kg/m 882.353
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 5% Free 17.5% kg/m 882.354

236

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
3702.55 00 – – Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m 5% Free 17.5% kg/m 882.355
3702.56 00 – – Of a width exceeding 35 mm 20% Free 17.5% kg/m 882.356
– Other:
3702.96 00 – – Of a width not exceeding 35 mm and of a length not exceeding 30 m 5% Free 17.5% kg/m 882.394
3702.97 00 – – Of a width not exceeding 35 mm and of a length exceeding 30 m 5% Free 17.5% kg/m 882.395
3702.98 00 – – Of a width exceeding 35 mm 20% free 17.5% kg/m 882.399
37.03 Photographic paper, paperboard and textiles, sensitized, unexposed.
3703.10 00 – In rolls of a width exceeding 610 mm 5% Free 17.5% kg 882.41
3703.20 00 – Other, for colour photography (polychrome) 5% Free 17.5% kg 882.42
3703.90 00 – Other 5% Free 17.5% kg 882.49
3704.00 Photographic plates, film, paper, paperboard and textiles, exposed but not developed. 5% Free 17.5% kg 882.5
3705.00 Photographic plates and film, exposed and developed, other than cinematographic film. 5% 5% 17.5% kg 882.6
37.06 Cinematographic film, exposed and developed, other than cinematographic film
3706.10 00 – Of a width of 35 mm or more 10% Free 17.5% kg/m 883.1
3706.90 00 – Other 10% Free 17.5% kg/m 883.9
37.07 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 – Sensitising emulsions 5% Free 17.5% kg 882.11
3707.90 00 – Other 5% Free 17.5% kg 882.19

237

CHAPTER 38 MISCELLANEOUS CHEMICAL PRODUCTS

Notes.

  1. This Chapter does not cover:

(a) Separate chemically defined elements or compounds with the exception of the following:

(1) Artificial graphite (heading 38.01);

(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 38.08;

(3) Products put up as charges for fire-extinguishers or put up in fire- extinguishing grenades (heading 38.13);

(4) Certified reference materials specified in Note 2 below;

(5) Products specified in Note 3 (a) or 3 (c) below;

(b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading 21.06);

(c) Products of heading 24.04;

(d) Slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26 (heading 26.20);

(e) Medicaments (heading 30.03 or 30.04); or

(f) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading 71.12) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).

238

  1. (A) For the purpose of heading 38.22, the expression “certified reference materials” means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing
    purposes.

(B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 38.22 shall take precedence over any other heading in the Nomenclature.

  1. Heading 38.24 includes the following goods which are not to be classified in any other heading of the Nomenclature –

(a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;

(b) Fusel oil; Dippel’s oil;

(c) Ink removers put up in packings for retail sale;

(d) Stencil correctors, other correcting fluids and correction tapes (other than those of heading 96.12), put up in packings for retail sale; and

(e) Ceramic firing testers, fusible (for example, Seger cones).

  1. Throughout the Nomenclature, “municipal waste” means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term “municipal waste”, however, does not cover:

(a) Individual materials or articles segregated from the waste, for example wastes of plastics, rubber, wood, paper, textiles, glass or metals, electrical and electronic waste and scrap (including spent batteries) which fall in their appropriate headings of the Nomenclature;”

(b) Industrial waste

(c) Waste pharmaceuticals, as defined in Note 4 (k) to Chapter 30; or

(d) Clinical waste, as defined in Note 6 (a) below.

239

  1. For the purposes of heading 38.25, “sewage sludge” means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertilizer is excluded (Chapter 31).
  2. For the purposes of heading 38.25, the expression “other wastes” applies to:

(a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes);

(b) Waste organic solvents;

(c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti- freezing fluids; and

(d) Other wastes from chemical or allied industries.

The expression “other wastes” does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 27.10).

  1. For the purposes of heading 38.26, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.

Subheading Notes.

  1. Subheadings 3808.52 and 3808.59 cover only goods of heading 38.08, containing one or more of the following substances : alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); carbofuran (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p- chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2- dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6- hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl- parathion); pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride;

240

phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds; trichlorfon (ISO).”

  1. Subheadings 3808.61 to 3808.69 cover only goods of heading 38.08, containing alpha-cypermethrin (ISO), bendiocarb (ISO), bifenthrin (ISO), chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin (INN, ISO), etofenprox (INN), fenitrothion (ISO), lambda-cyhalothrin (ISO), malathion (ISO), pirimiphos-methyl (ISO) or propoxur (ISO).
  2. Subheadings 3824.81 to 3824.89 cover only mixtures and preparations containing one or more of the following substances : oxirane (ethylene oxide); polybrominated biphenyls (PBBs); polychlorinated biphenyls (PCBs); polychlorinated terphenyls (PCTs); tris(2,3-dibromopropyl) phosphate; aldrin (ISO); camphechlor (ISO) (toxaphene); chlordane (ISO); chlordecone (ISO); DDT (ISO) (clofenotane (INN); 1,1,1-trichloro-2,2- bis(p- chlorophenyl)ethane); dieldrin (ISO, INN); endosulfan (ISO); endrin (ISO); heptachlor (ISO); mirex (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); pentachlorobenzene (ISO); hexachlorobenzene (ISO); perfluorooctane sulphonic acid, its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers; short-chain chlorinated paraffins.

Short-chain chlorinated paraffins are mixtures of compounds, with a chlorination degree of more than 48 % by weight, with the following molecular formula: CxH(2x-y+2) Cly, where x=10 – 13 and y= 1 – 13.

  1. For the purposes of subheadings 3825.41 and 3825.49, “waste organic solvents” are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.

24

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
38.01 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other
carbon in the form of pastes, blocks, plates or other semi-manufactures.
3801.10 00 – Artificial graphite 5% Free 17.5% kg 598.611
3801.20 00 – Colloidal or semi-colloidal graphite 5% Free 17.5% kg 598.612
3801.30 00 – Carbonaceous pastes for electrodes and similar pastes for furnace linings 5% Free 17.5% kg 598.613
3801.90 00 – Other 5% Free 17.5% kg 598.619
38.02 Activated carbon; activated natural mineral products; animal black, including spent animal black.
3802.10 00 – Activated carbon 5% Free 17.5% kg 598.64
3802.90 00 – Other 5% Free 17.5% kg / l 598.65
3803.00 00 Tall oil, whether or not refined. 5% Free 17.5% kg / l 598.11
3804.00 00 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or
chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03. 5% Free 17.5% kg 598.12
38.05 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 00 – Gum, wood or sulphate turpentine oils 5% Free 17.5% kg / l 598.131
– Other: 17.5%
3805.90 10 – – – Pine oil 5% Free 17.5% kg / l 598.132
3805.90 90 – – – Other 5% Free 17.5% kg / l 598.139
38.06 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.
3806.10 00 – Rosin and resin acids 5% Free 17.5% kg 598.141

242

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
3806.20 00 – Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts 5% Free 17.5% kg 598.142
3806.30 00 – Ester gums 5% Free 17.5% kg 598.143
3806.90 00 – Other 5% Free 17.5% kg 598.149
3807.00 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. 5% Free 17.5% kg / l 598.18
38.08 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).
– Goods specified in Subheading Note 1 to this Chapter
3808.52 00 – – DDT (ISO) (clofencotane (INN)), in packings of a net weight content not exceeding 300g 5% 5% 17.5% kg 591.1311
3808.59 00 – – Other 5% 5% 17.5% kg 591.1319
– Goods specified in Subheading Note 2 to this Chapter:
3808.61 00 – – In packings of a net weight content not exceeding 300 g 5% 5% 17.5% kg 591.1121
3808.62 00 – – In packings of a net weight content exceeding 300 g but not exceeding 7.5 kg 5% 5% 17.5% kg 591.1122
3808.69 00 – – Other 5% 5% 17.5% kg 591.1129
– Other:
– – Insecticides:
3808.91 10 – – – For use in agriculture as approved by the Competent Authority, whether or not put up in forms or packing for retail sale
3808.91 10.10 – – – Biopesticides Free Free 17.5% kg 591.11
3808.91 10.20 – – – Molluscicide Free Free 17.5% kg 591.11
3808.91 10.30 – – – Nematicides Free Free 17.5% kg 591.11
3808.91 10.90 – – Other Free Free 17.5% kg 591.11
3808.91 20 – – – Mosquito coils 20% 20% 17.5% kg 591.12
3808.91 30 – – – Other, put up in forms or packings for retail as preparations or articles
3808.91 30.10 – – -Household aerosol insecticides 20% 20% 17.5% kg 591.13
3808.91 30.90 – – – Other, put up in forms or packings for retail sale or as preparations or articles 20% 20% 17.5% kg 591.13
3808.91 90 – – – Other 5% 5% 17.5% kg 591.19
3808.92 00 – – Fungicides Free Free 17.5% kg 591.2
– – Herbicides, anti-sprouting products and plant- growth regulators:

243

VAT
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
3808.93 10 – – – Herbicides Free Free 17.5% kg 591.31
3808.93 20 – – – Anti-sprouting products Free Free 17.5% kg 591.32
3808.93 30 – – – Plant growth regulators Free Free 17.5% kg 591.33
– – Disinfectants:
3808.94 10 – – – Put up in forms or packings of a net weight not exceeding 6 kg or as articles 20% 20% 17.5% kg 591.411
3808.94 90 – – – Other 5% 5% 17.5% kg 591.419
– – Other:
– – – Rodenticides:
3808.99 11 – – – – Put up in forms or packings of a net weight not exceeding 6 kg or as articles 20% 20% 17.5% kg 591.951
3808.99 19 – – – – Other 5% Free 17.5% kg 591.952
– – – Other: 17.5%
3808.99 91 – – – – Put up in forms or packings of a net weight not exceeding 6 kg or as articles 20% 20% 17.5% kg 591.991
3808.99 99 – – – – Other 5% 5% 17.5% kg 591.999
38.09 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified
or included.
3809.10 00 – With a basis of amylaceous substances 5% Free 17.5% kg 598.911
– Other:
3809.91 00 – – Of a kind used in the textile or like industries 5% Free 17.5% kg 598.912
3809.92 00 – – Of a kind used in the paper or like industries 5% Free 17.5% kg 598.913
3809.93 00 – – Of a kind used in the leather or like industries 5% Free 17.5% kg 598.914
38.10 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or
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 5% Free 17.5% kg 598.961
3810.90 00 – Other 5% Free 17.5% kg 598.969
38.11 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.

244

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
– Anti-knock preparations:
3811.11 00 – – Based on lead compounds 5% Free 17.5% kg 597.211
3811.19 00 – – Other 5% Free 17.5% kg 597.219
– Additives for lubricating oils:
3811.21 00 – – Containing petroleum oils or oils obtained from bituminous minerals 5% Free 17.5% kg 597.251
3811.29 00 – – Other 5% Free 17.5% kg 597.259
3811.90 00 – Other 5% Free 17.5% kg 597.29
38.12 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti- oxidising preparations and other compound stabilizers for rubber or plastics.
3812.10 00 – Prepared rubber accelerators 5% Free 17.5% kg 598.63
3812.20 00 – Compound plasticisers for rubber or plastics 5% Free 17.5% kg 598.931
– Anti-oxidising preparations and other compound stabilizers for rubber or plastics:
3812.31 00 – – Mixtures of oligomers of 2,2,4-trimethyl-1,2- dihydroquinoline (TMQ) 5% Free 17.5% kg 598.9321
3812.39 00 – – Other 5% Free 17.5% kg 598.9329
3813.00 00 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades. Free Free 17.5% kg 598.94
3814.00 Organic composite solvents and thinners, not
elsewhere specified or included; prepared paint or varnish removers.
3814.00 10 – – – Thinners including reducers 15% 15% 17.5% kg 533.551
3814.00 90 – – – Other 5% Free 17.5% kg 533.559
38.15 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 5% Free 17.5% kg 598.81
3815.12 00 – – With precious metal or precious metal compounds as the active substance 5% Free 17.5% kg 598.83
3815.19 00 – – Other 5% Free 17.5% kg 598.85
3815.90 00 – Other 5% Free 17.5% kg 598.89
3816.00 Refractory cements, mortars, concretes and similar compositions, including dolomite ramming mix, other than products of heading 38.01.

245

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
3816.00 10 — Mortars 5% Free 17.5% kg 662.331
3816.00 90 — Other
3816.00 90.10 – – – Concrete additive 5% Free 17.5% kg 662.339
3816.00 90.90 – – – Other 5% Free 17.5% kg 662.339
3817.00 Mixed alkylbenzenes and mixed alkylnaphtha- lenes, other than those of heading 27.07 or 29.02.
3817.00 10 — Mixed alkylbenzenes 5% Free 17.5% kg 598.41
3817.00 90 — Mixed alkylnaphthalenes 5% Free 17.5% kg 598.45
3818.00 00 Chemical elements doped for use in electronics,
in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics. 5% Free 17.5% kg 598.5
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. 15% Free 17.5% kg 597.31
3820.00 Anti-freezing preparations and prepared de-icing fluids.
3820.00 10 – – – Anti-freezing preparations 15% 15% 17.5% kg 597.331
3820.00 20 – – – Prepared de-icing fluids 5% Free 17.5% kg 597.332
3821.00 00 Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells. 5% Free 17.5% kg 598.67
3822 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 30.06; certified reference materials. 5% Free 17.5% kg 598.69
– Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits:
3822.11 00 — For malaria 5% 5% 17.5% kg 598.691
3822.12 00 — For Zika and other diseases transmitted by mosquitoes of the genus Aedes 5% 5% 17.5% kg 598.692
3822.13 00 — For blood-grouping 5% 5% 17.5% kg 598.693
3822.19 00 — Other 5% 5% 17.5% kg 598.699
3822.90 00 – Other 5% 5% 17.5% kg 598.6991

246

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
38.23 Industrial moncarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.
– Industrial moncarboxylic fatty acids; acid oils from refining:
3823.11 00 – – Stearic acid 5% Free 17.5% kg 512.181
3823.12 00 – – Oleic acid 5% Free 17.5% kg 512.182
3823.13 00 – – Tall oil fatty acids 5% Free 17.5% kg 512.183
3823.19 00 – – Other 5% Free 17.5% kg 512.189
3823.70 00 – Industrial fatty alcohols 5% Free 17.5% kg 512.17
38.24 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.
3824.10 00 – Prepared binders for foundry moulds or cores 5% Free 17.5% kg 598.991
3824.30 00 – Non-agglomerated metal carbides mixed together or with metallic binders 5% Free 17.5% kg 598.993
3824.40 00 – Prepared additives for cements, mortars or concretes 5% Free 17.5% kg 598.97
3824.50 00 – Non-refractory mortars and concretes 5% Free 17.5% kg 598.98
3824.60 00 – Sorbitol other than that of subheading 2905.44 5% Free 17.5% kg 598.994
– Goods specified in Subheading Note 3 to this Chapter:
3824.81 00 – – Containing oxirane (ethylene oxide) 5% 5% 17.5% kg 598.9961
3824.82 00 – – Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 5% 5% 17.5% kg 598.9962
3824.83 00 – – Containing tris(2,3-dibromopropyl) phosphate 5% 5% 17.5% kg 598.9963
3824.84 00 – – Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2- bis(pchlorophenyl) ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO) 5% 5% 17.5% kg 598.9964
3824.85 00 – – Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) 5% 5% 17.5% kg 598.9965
3824.86 00 – – Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO) 5% 5% 17.5% kg 598.9966
3824.87 00 – – Containing perfluorooctane sulphonic acid, its
salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride 5% 5% 17.5% kg 598.9967

247

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
3824.88 00 – – Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers 5% 5% 17.5% kg 598.9968
3824.89 00 — Containing short-chain chlorinated paraffins 5% 5% 17.5% kg 598.9969
– Other: 17.5%
3824.91 00 – – Mixtures and preparations consisting mainly of
(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5- yl)methyl methyl methylphosphonate and bis[(5- ethyl-2-methyl-2-oxido- 1,3,2-dioxaphosphinan-5- yl)methyl] methylphosphonate 5% 5% 17.5% kg 598.9991
3824.92 00 — Polyglycol esters of methylphosphonic acid 5% 5% 17.5% kg 598.9992
3824.99 00 – – Other 5% 5% 17.5% kg 598.9999
38.25 Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.
3825.10 00 – Municipal waste 5% Free 17.5% kg 599.11
3825.20 00 – Sewage sludge 5% Free 17.5% kg 599.12
3825.30 00 – Clinical waste 5% Free 17.5% kg 599.31
– Waste organic solvents:
3825.41 00 – – Halogenated 5% Free 17.5% kg 599.32
3825.49 00 – – Other 5% Free 17.5% kg 599.33
3825.50 00 – Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids 5% Free 17.5% kg 599.41
– Other wastes from chemical or allied industries:
3825.61 00 – – Mainly containing organic constituents 5% Free 17.5% kg 599.91
3825.69 00 – – Other 5% Free 17.5% kg 599.99
3825.90 00 – Other 5% Free 17.5% kg 599.991
3826.00 00 Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals. 5% 5% 17.5% kg 598.997
38.27 Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere
specified or included.
– Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs); containing hydrobromofluorocarbons (HBFCs); containing carbon tetrachloride; containing 1,1,1- trichloroethane (methyl chloroform) :

248

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
3827.11 00 — Containing chlorofluorocarbons (CFCs), whether or not Containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) 5% 5% 17.5% kg 598.621
3827.12 00 — Containing hydrobromofluorocarbons (HBFCs) 5% 5% 17.5% kg 598.622
3827.13 00 — Containing carbon tetrachloride 5% 5% 17.5% kg 598.623
3827.14 00 — Containing 1,1,1-trichloroethane (methyl chloroform) 5% 5% 17.5% kg 598.624
3827.20 00 – Containing bromochlorodifluoromethane (Halon- 1211), bromotrifluoromethane (Halon-1301) or dibromotetrafluoroethanes (Halon-2402) 5% 5% 17.5% kg 598.625
-Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) :
3827.31 00 — Containing substances of subheadings 2903.41 to 2903.48 5% 5% 17.5% kg 598.626
3827.32 00 — Other, containing substances of subheadings 2903.71 to
2903.75 5% 5% 17.5% kg 598.627
3827.39 00 — Other 5% 5% 17.5% kg 598.629
3827.40 00 – Containing methyl bromide (bromomethane) or bromochloromethane 5% 5% 17.5% kg 598.628
-Containing trifluoromethane (HFC-23) or perfluorocarbons (PFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs):
3827.51 00 — Containing trifluoromethane (HFC-23) 5% 5% 17.5% kg 598.661
3827.59 00 –Other 5% 5% 17.5% kg 598.6611
– Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) :
3827.61 00 — Containing 15 % or more by mass of 1,1,1- trifluoroethane (HFC- 143a) 5% 5% 17.5% kg 598.662
3827.62 00 — Other, not included in the subheading above, containing 55 % or more by mass of pentafluoroethane (HFC- 125) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs) 5% 5% 17.5% kg 598.663

249

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
3827.63 00 — Other, not included in the subheadings above, containing 40
% or more by mass of pentafluoroethane (HFC-125) 5% 5% 17.5% kg 598.664
3827.64 00 — Other, not included in the subheadings above, containing 30
% or more by mass of 1,1,1,2- tetrafluoroethane (HFC-134a) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs) 5% 5% 17.5% kg 598.665
3827.65 00 — Other, not included in the subheadings above, containing 20
% or more by mass of
difluoromethane (HFC-32) and 20 % or more by mass of pentafluoroethane (HFC-125) 5% 5% 17.5% kg 598.667
3827.68 00 — Other, not included in the subheadings above, containing substances of subheadings 2903.41 to 2903.48 5% 5% 17.5% kg 598.668
3827.69 00 — Other 5% 5% 17.5% kg 598.6681
3827.90 00 – Other 5% 5% 17.5% kg 598.669

250

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.

  1. Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49.

251

CHAPTER 39

PLASTICS AND ARTICLES THEREOF

Notes.

  1. Throughout the Nomenclature the expression “plastics” means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary, with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.

Throughout the Nomenclature any reference to “plastics” also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.

  1. This Chapter does not cover:

(a) Lubricating preparations of heading 27.10 or 34.03;

(b) Waxes of heading 27.12 or 34.04;

(c) Separate chemically defined organic compounds (Chapter 29);

(d) Heparin or its salts (heading 30.01);

(e) Solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 32.08); stamping foils of heading 32.12;

(f) Organic surface-active agents or preparations of heading 34.02;

(g) Run gums or ester gums (heading 38.06);

(h) Prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 38.11);

(ij) Prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 38.19);

(k) Diagnostic or laboratory reagents on a backing of plastics (heading 38.22);

(l) Synthetic rubber, as defined for the purposes of Chapter 40, or articles

252

thereof;
(m) Saddlery or harness (heading 42.01) or trunks, suitcases, handbags or other containers of heading 42.02;

(n) Plaits, wickerwork or other articles of Chapter 46;

(o) Wall coverings of heading 48.14;

(p) Goods of Section XI (textiles and textile articles);

(q) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof);

(r) Imitation jewellery of heading 71.17;

(s) Articles of Section XVI (machines and mechanical or electrical appliances);

(t) Parts of aircraft or vehicles of Section XVII;

(u) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);

(v) Articles of Chapter 91 (for example, clock or watch cases) ;

(w) Articles of Chapter 92 (for example, musical instruments or parts thereof);

(x) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, illuminated signs, prefabricated buildings);

(y) Articles of Chapter 95 (for example, toys, games, sports requisites); or

(z) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils, and monopods, bipods, tripods and similar articles).

  1. Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories –

(a) Liquid synthetic polyolefins of which less than 60% by volume distils at 300oC, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings 39.01 and 39.02);

(b) Resins, not highly polymerised, of the coumarone-indene type (heading 39.11);

253

(c) Other synthetic polymers with an average of at least 5 monomer units;

(d) Silicones (heading 39.10);

(e) Resols (heading 39.09) and other prepolymers.

  1. The expression “copolymers” covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content.

For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together.

If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.

  1. 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.
  2. In headings 39.01 to 39.14, 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.

  1. Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14).
  2. For the purposes of heading 39.17, the expression “tubes, pipes and hoses” means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.
  3. For the purposes of heading 39.18, the expression “wall or ceiling coverings of plastics” applies to products in rolls, of a width not less than 45 cm, suitable for

254

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.

  1. In headings 39.20 and 39.21, 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).
  2. Heading 39.25 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 1;

(b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;

(c) Gutters and fittings therefor;

(d) Doors, windows and their frames and thresholds for doors;

(e) Balconies, balustrades, fencing, gates and similar barriers;

(f) Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;

(g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;

(h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and

(ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.

Subheading Notes.

  1. Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:

(a) Where there is a subheading named “other” in the same series:

(1) The designation in a subheading of a polymer by the prefix "poly" (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95% or more by weight of the total polymer content.
(2) The copolymers named in subheadings 3901.30, 3901.40, 3903.20,

3903.30 and 3904.30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95% or more by weight of the total polymer content.
(3) Chemically modified polymers are to be classified in the subheading named “Other” provided that the chemically modified polymers are not more specifically covered by another subheading.
(4) Polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining Subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared.
(b) Where there is no subheading named “Other” in the same series:
(1) Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared.
(2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.
Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.

  1. For the purposes of subheading 3920.43, the term “plasticisers” includes secondary plasticisers.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
39.01 Polymers of ethylene, in primary forms.
3901.10 00 – Polyethylene having a specific gravity of less than 0.94 5% Free 17.5% kg 571.11
3901.20 00 – Polyethylene having a specific gravity of 0.94 or more 5% Free 17.5% kg 571.12
3901.30 00 – Ethylene-vinyl acetate copolymers 5% Free 17.5% kg 571.2
3901.40 00 – Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94 5% Free 17.5% kg 571.91
3901.90 00 – Other 5% Free 17.5% kg 571.9
39.02 Polymers of propylene or of other olefins, in primary forms.
3902.10 00 – Polypropylene 5% Free 17.5% kg 575.11
3902.20 00 – Polyisobutylene 5% Free 17.5% kg 575.12
3902.30 00 – Propylene copolymers 5% Free 17.5% kg 575.13
3902.90 00 – Other 5% Free 17.5% kg 575.19
39.03 Polymers of styrene, in primary forms.
– Polystyrene:
3903.11 00 – – Expansible 5% Free 17.5% kg 572.11
3903.19 00 – – Other 5% Free 17.5% kg 572.19
3903.20 00 – Styrene-acrylonitrile (SAN) copolymers 5% Free 17.5% kg 572.91
3903.30 00 – Acrylonitrile-butadiene-styrene (ABS) copolymers 5% Free 17.5% kg 572.92
3903.90 00 – Other 5% Free 17.5% kg 572.99
39.04 Polymers of vinyl chloride or of other halogenated olefins, in primary forms.
3904.10 00 – Poly (vinyl chloride), not mixed with any other substances 5% Free 17.5% kg 573.11
– Other poly (vinyl chloride):
3904.21 00 – – Non-plasticised 5% Free 17.5% kg 573.12
3904.22 00 – – Plasticised 5% Free 17.5% kg 573.13
3904.30 00 – Vinyl chloride-vinyl acetate copolymers 5% Free 17.5% kg 573.91
3904.40 00 – Other vinyl chloride copolymers 5% Free 17.5% kg 573.92
3904.50 00 – Vinylidene chloride polymers 5% Free 17.5% kg 573.93
– Fluoro-polymers:
3904.61 00 – – Polytetrafluoroethylene 5% Free 17.5% kg 573.941
3904.69 00 – – Other 5% Free 17.5% kg 573.949
3904.90 00 – Other 5% Free 17.5% kg 573.99
39.05 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms.
– Poly (vinyl acetate):

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
3905.12 00 – – In aqueous dispersion 5% Free 17.5% kg 575.911
3905.19 00 – – Other 5% Free 17.5% kg 575.912
– Vinyl acetate copolymers:
3905.21 00 – – In aqueous dispersion 5% Free 17.5% kg 575.913
3905.29 00 – – Other 5% Free 17.5% kg 575.919
3905.30 00 – Poly (vinyl alcohol), whether or not containing unhydrolysed acetate groups 5% Free 17.5% kg 575.921
– Other:
3905.91 00 – – Copolymers 5% Free 17.5% kg 575.922
3905.99 00 – – Other 5% Free 17.5% kg 575.929
39.06 Acrylic polymers in primary forms.
3906.10 00 – Poly (methyl methacrylate) 5% Free 17.5% kg 575.21
3906.90 00 – Other 5% Free 17.5% kg 575.29
39.07 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.
3907.10 00 – Polyacetals 5% Free 17.5% kg 574.11
– Other polyethers:
3907.21 00 — Bis(polyoxyethylene) methylphosphonate 5% Free 17.5% kg 574.191
3907.29 00 — Other 5% Free 17.5% kg 574.199
3907.30 00 – Epoxide resins 5% Free 17.5% kg 574.2
3907.40 00 – Polycarbonates 5% Free 17.5% kg 574.31
3907.50 00 – Alkyd resins 5% Free 17.5% kg 574.32
– Poly (ethylene terephthalate):
3907.61 00 – – Having a viscosity number of 78 ml/g or higher 5% Free 17.5% kg 574.331
3907.69 00 – – Other 5% Free 17.5% kg 574.339
3907.70 00 – Poly (lactic acid) 5% Free 17.5% kg 574.391
– Other polyesters:
3907.91 00 – – Unsaturated 5% Free 17.5% kg 574.34
3907.99 00 – – Other 5% Free 17.5% kg 574.399
39.08 Polyamides in primary forms.
3908.10 00 – Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12 5% Free 17.5% kg 575.31
3908.90 00 – Other 5% Free 17.5% kg 575.39
39.09 00 Amino-resins, phenolic resins and polyurethanes, in primary forms.
3909.10 00 – Urea resins; thiourea resins 5% Free 17.5% kg 575.41
3909.20 00 – Melamine resins 5% Free 17.5% kg 575.42
– Other amino-resins:

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
3909.31 00 – – Poly (methylene phenyl isocyanate) (crude MDI, polymeric MDI) 5% Free 17.5% kg 575.431
3909.39 00 – – Other 5% Free 17.5% kg 575.439
3909.40 00 – Phenolic resins 5% Free 17.5% kg 575.44
3909.50 00 – Polyurethanes 5% Free 17.5% kg 575.45
3910.00 00 Silicones in primary forms. 5% Free 17.5% kg 575.93
39.11 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 5% Free 17.5% kg 575.961
3911.20 00 Poly (1,3-phenylene methylphosphonate) 5% 5% 17.5% kg 575.962
3911.90 00 – Other 5% Free 17.5% kg 575.969
39.12 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms.
– Cellulose acetates:
3912.11 00 – – Non-plasticised 5% Free 17.5% kg 575.51
3912.12 00 – – Plasticised 5% Free 17.5% kg 575.52
3912.20 00 – Cellulose nitrates (including collodions) 5% Free 17.5% kg 575.53
– Cellulose ethers:
3912.31 00 – – Carboxymethylcellulose and its salts 5% Free 17.5% kg 575.541
3912.39 00 – – Other 5% Free 17.5% kg 575.549
3912.90 00 – Other 5% Free 17.5% kg 575.59
39.13 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms.
3913.10 00 – Alginic acid, its salts and esters 5% Free 17.5% kg 575.94
3913.90 00 – Other 5% Free 17.5% kg 575.95
3914.00 00 Ion-exchangers based on polymers of headings
39.01 to 39.13, in primary for 5% Free 17.5% kg 575.97
II – WASTE, PARINGS AND SCRAP; SEMI- MANUFACTURES; ARTICLES

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
39.15 Waste, parings and scrap, of plastics.
3915.10 00 – Of polymers of ethylene 5% Free 17.5% kg 579.1
3915.20 00 – Of polymers of styrene 5% Free 17.5% kg 579.2
3915.30 00 – Of polymers of vinyl chloride 5% Free 17.5% kg 579.3
3915.90 00 – Of other plastics 5% Free 17.5% kg 579.9
39.16 Monofilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics.
3916.10 00 – Of polymers of ethylene 5% Free 17.5% kg 583.1
3916.20 00 – Of polymers of vinyl chloride 5% Free 17.5% kg 583.21
3916.90 00 – Of other plastics 5% Free 17.5% kg 583.9
39.17 Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics.
3917.10 00 – Artificial guts (sausage casings) of hardened protein or of cellulosic materials 5% Free kg 581.1
– Tubes, pipes and hoses, rigid:
3917.21 00 – – Of polymers of ethylene 15% Free 17.5% kg 581.21
3917.22 00 – – Of polymers of propylene 15% Free 17.5% kg 581.22
3917.23 00 – – Of polymers of vinyl chloride 15% Free 17.5% kg 581.23
3917.29 00 – – Of other plastics 15% Free 17.5% kg 581.29
– Other tubes, pipes and hoses:
3917.31 00 – – Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa 15% Free 17.5% kg 581.31
– Other, not reinforced or otherwise combined with other materials, without fittings:
3917.32 10 – – – Electrical conduits and other piping, of PVC 15% Free 17.5% kg 581.41
3917.32 20 – – – Garden hose 20% Free 17.5% kg 581.42
3917.32 90 – – – Other 15% 15% 17.5% kg 581.49
– – Other, not reinforced or otherwise combined with other materials, with fittings:
3917.33 10 – – – Garden hose 20% Free 17.5% kg 581.51
3917.33 90 – – – Other 15% Free 17.5% kg 581.59
3917.39 00 – – Other 15% Free 17.5% kg 581.6
3917.40 00 – Fittings 15% Free 17.5% kg 581.7
39.18 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.
– Of polymers of vinyl chloride:

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
3918.10 10 – – – Tiles 5% Free 17.5% kg 893.311
3918.10 90 – – – Other 5% Free 17.5% kg 893.312
– Of other plastics: 17.5%
3918.90 10 – – – Tiles 5% Free 17.5% kg 893.313
3918.90 90 – – – Other 5% Free 17.5% kg 893.319
39.19 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.
3919.10 00 – In rolls of a width not exceeding 20 cm 15% Free 17.5% kg 582.11
– Other:
3919.90 10 – – – Having the characteristics of articles ready for use, or
marked for cutting into such articles 15% Free 17.5% kg 582.191
3919.90 90 – – – Other 15% Free 17.5% kg 582.199
39.20 Other plates, sheets, film, foil and strip, of plastics, non- cellular and not reinforced, laminated, supported or similarly combined with other materials.
3920.10 00 – Of polymers of ethylene:
3920.10 10 — Shade netting 15% Free 17.5% kg 582.211
3920.10 90 — Other 15% Free 17.5% kg 582.212
3920.20 00 – Of polymers of propylene:
3920.20 10 — Shade netting 15% Free 17.5% kg 582.221
3920.20 90 — Other 15% Free 17.5% kg 582.222
3920.30 00 – Of polymers of styrene:
3920.30 10 — Shade netting 15% Free 17.5% kg 582.231
3920.30 90 — Other 15% Free 17.5% kg 582.232
– Of polymers of vinyl chloride:
3920.43 00 – – Containing by weight not less than 6% of plasticizers.:
3920.43 10 — Shade netting 15% Free 17.5% kg 582.2431
3920.43 90 — Other 15% Free 17.5% kg 582.2432
3920.49 00 – – Other:
3920.49 10 — Shade netting 15% Free 17.5% kg 582.2491
3920.49 90 — Other 15% Free 17.5% kg 582.2492
– Of acrylic polymers:
3920.51 00 – – Of poly (methyl methacrylate) 15% Free 17.5% kg 582.251
3920.59 00 – – Other 15% Free 17.5% kg 582.259
– Of polycarbonates, alkyd resins, polyallyl esters or other polyesters;
3920.61 00 – – Of polycarbonates 15% Free 17.5% kg 582.261

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
3920.62 00 – – Of poly (ethylene terephthalate) 15% Free 17.5% kg 582.262
3920.63 00 – – Of unsaturated polyesters 15% Free 17.5% kg 582.263
3920.69 00 – – Of other polyesters 15% Free 17.5% kg 582.269
– Of cellulose or its chemical derivatives:
3920.71 00 – – Of regenerated cellulose 15% Free 17.5% kg 582.281
3920.73 00 – – Of cellulose acetate 15% Free 17.5% kg 582.282
3920.79 00 – – Of other cellulose derivatives 15% Free 17.5% kg 582.289
– Of other plastics:
3920.91 00 – – Of poly (vinyl butyral) 15% Free 17.5% kg 582.291
3920.92 00 – – Of polyamides 15% Free 17.5% kg 582.292
3920.93 00 – – Of amino-resins 15% Free 17.5% kg 582.293
3920.94 00 – – Of phenolic resins 15% Free 17.5% kg 582.294
3920.99 00 – – Of other plastics 15% Free 17.5% kg 582.299
39.21 Other plates, sheets, film, foil and strip, of plastics.
– Cellular:
3921.11 00 – – Of polymers of styrene 15% Free 17.5% kg 582.911
3921.12 00 – – Of polymers of vinyl chloride 15% Free 17.5% kg 582.912
3921.13 00 – – Of polyurethanes 15% Free 17.5% kg 582.913
3921.14 00 – – Of regenerated cellulose 15% Free 17.5% kg 582.914
3921.19 00 – – Of other plastics 15% Free 17.5% kg 582.919
3921.90 00 – Other 15% Free 17.5% kg 582.99
39.22 Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns
and similar sanitary ware, of plastics.
– Baths, shower-baths, sinks and wash-basins:
3922.10 10 – – – Baths, shower-baths 5% Free 17.5% kg 893.211
3922.10 20 – – – Sinks and wash-basins 5% Free 17.5% kg 893.212
3922.20 00 – Lavatory seats and covers 5% Free 17.5% kg 893.213
3922.90 00 – Other 5% Free 17.5% kg 893.219
39.23 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.
– Boxes, cases, crates and similar articles:
3923.10 10 – – – Egg boxes 5% Free 17.5% kg 893.191
3923.10 90 – – – Other 25% 25% 17.5% kg 893.192
– Sacks and bags (including cones):
3923.21 00 – – Of polymers of ethylene
3923.21 00.10 – – – Plastic bags (nondegrable) 15% Free 17.5% kg 893.111
3923.21 00.90 – – – Of polymers of ethylene 15% Free 17.5% kg 893.111
3923.29 00 – – Of other plastics
3923.29 00.10 – – – Plastic bags (nondegrable) 15% Free 17.5% kg 893.119
3923.29 00.90 – – – Sacks and Bags n.e.s 15% Free 17.5% kg 893.119

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
– Carboys, bottles, flasks and similar articles:
3923.30 10 – – – Bottles 15% 15% 17.5% kg 893.193
3923.30 90 – – – Other 5% Free 17.5% kg 893.194
3923.40 00 – Spools, cops, bobbins and similar supports 5% Free 17.5% kg 893.195
– Stoppers, lids, caps and other closures:
3923.50 10 – – – Lids and caps 15% See table 17.5% kg 893.196
3923.50 90 – – – Other 15% See table 17.5% kg 893.197
– Other:
3923.90 10 – – – Cups, other than tableware of heading 39.24 25% Free 17.5% kg 893.198
3923.90 90 – – – Other 5% Free 17.5% kg 893.199
39.24 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
– Tableware and kitchenware:
3924.10 10 – – – Cups, forks, knives, plates, spoons and tumblers 20% Free 17.5% kg 893.321
3924.10 20 – – – Drinking straws 20% Free 17.5% kg 893.322
3924.10 90 – – – Other 20% Free 17.5% kg 893.323
– Other:
3924.90 10 – – – Ashtrays, buckets, coat-hangers and dustbins 20% Free 17.5% kg 893.324
3924.90 20 – – – Flower pots 20% Free 17.5% kg 893.325
3924.90 90 – – – Other 20% Free 17.5% kg 893.329
39.25 Builders’ ware of plastics, not elsewhere specified or
included.
– Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres:
3925.10 10 – – – Tanks 10% Free 17.5% kg 893.291
3925.10 90 – – – Other 10% Free 17.5% kg 893.292
3925.20 00 – Doors, windows and their frames and thresholds for doors 15% 15% 17.5% kg 893.293
3925.30 00 – Shutters, blinds (including Venetian blinds) and similar articles and parts thereof 15% Free 17.5% kg 893.294
– Other:
3925.90 10 – – – Structural elements used in ceilings or roofs 15% Free 17.5% kg 893.295
3925.90 20 – – – Gutters 15% Free 17.5% kg 893.296
3925.90 30 – – – Electrical switch plates Free kg 893.297
3925.90 90 – – – Other 15% Free 17.5% kg 893.299
39.26 Other articles of plastics and articles of other materials of headings 39.01 to 39.14
3926.10 00 – Office or school supplies 10% Free 17.5% kg 893.94
3926.20 00 – Articles of apparel and clothing accessories (including gloves, mittens and mitts) 20% Free 17.5% kg 848.21

HS
CET
DESCRIPTION OF GOODS
DUTY RATE
EPA
VAT
UNIT
SITC REV 4
3926.30 00 – Fittings for furniture, coachwork or the like 20% Free 17.5% kg 893.95
3926.40 00 – Statuettes and other ornamental articles 20% Free 17.5% kg 893.991
– Other:
3926.90 10 – – – Articles for use in laboratories 5% Free 17.5% kg 893.992
3926.90 20 – – – Transmission, conveyor and elevator belts 5% Free 17.5% kg 893.993
3926.90 30 – – – Beads, bolts, nuts, screws and washers 5% Free 17.5% kg 893.994
3926.90 40 – – – Outlet boxes and child safety outlet covers 5% Free 17.5% kg 893.995
3926.90 50 – – – Corners for suitcases, fasteners for handbags; handles 5% Free 17.5% kg 893.996
3926.90 60 – – – Handcuffs 20% 20% 17.5% kg 893.997
3926.90 70 – – – Motor vehicle licence plates 15% 15% 17.5% kg 893.998
3926.90 90 – – – Other 20% 20% 17.5% kg 893.999

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 vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.
  2. This Chapter does not cover:

(a) Goods of Section XI (textiles and textile articles);

(b) Footwear or parts thereof of Chapter 64;

(c) Headgear or parts thereof (including bathing caps) of Chapter 65;

(d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;

(e) Articles of Chapters 90, 92, 94 or 96; or

(f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 40.11 to 40.13).

  1. In headings 40.01 to 40.03 and 40.05, the expression “primary forms” applies only to the following forms:

(a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);

(b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.

  1. In Note 1 to this Chapter and in heading 40.02, the expression “synthetic rubber” applies to:

(a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 180C and 290C, will not break on being extended to three times their original length and will return , after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of

this test, substances necessary for the cross-linking, such as vulcanising
activators or accelerators, may be added; the presence of substances as provided for by Note 5(B)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;

(b) Thioplasts (TM); and

(c) Natural rubber modified by grafting or mixing with plastics , depolymerised natural rubber , mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation , elongation and recovery in (a) above.

  1. (A) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:

(i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);

(ii) pigments or other colouring matter, other than those added solely for the purpose of identification;

(iii) plasticisers or extenders (except mineral oil in the case of oil- extended rubber), fillers, reinforcing agents, organic solvents or any other substances, 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 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:

(i) emulsifiers or anti-tack agents;

(ii) small amounts of breakdown products of emulsifiers;

(iii) very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.

  1. For the purposes of heading 40.04, 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.
  2. Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 40.08.
  3. Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.
  4. In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions “plates”, “sheets” and “strip” apply only to plates, sheets and strip and to 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 40.08 the expressions “rods” and “profile shapes” apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

267

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
40.01 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 pre-vulcanized 5% Free 17.5% kg 231.1
– Natural rubber in other forms:
4001.21 00 – – Smoked sheets 5% Free 17.5% kg 231.21
4001.22 00 – – Technically specified natural rubber (TSNR) 5% Free 17.5% kg 231.25
4001.29 00 – – Other 5% Free 17.5% kg 231.29
4001.30 00 – Balata, gutta-percha, guayule, chicle and similar natural gums 5% Free 17.5% kg 231.3
40.02 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading No. 40.01 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 5% Free 17.5% kg 232.11
4002.19 00 – – Other 5% Free 17.5% kg 232.119
4002.20 00 – Butadiene rubber (BR) 5% Free 17.5% kg 232.12
– Isobutene-isoprene (butyl) rubber (IIR);
halo- isobutene-isoprene rubber (CIIR or BIIR):
4002.31 00 – – Isobutene-isoprene (butyl) rubber (IIR) 5% Free 17.5% kg 232.131
4002.39 00 – – Other 5% Free 17.5% kg 232.139
– Chloroprene (chlorobutadiene) rubber (CR):
4002.41 00 – – Latex 5% Free 17.5% kg 232.141
4002.49 00 – – Other 5% Free 17.5% kg 232.149
– Acrylonitrile-butadiene rubber (NBR):
4002.51 00 – – Latex 5% Free 17.5% kg 232.151
4002.59 00 – – Other 5% Free 17.5% kg 232.159
4002.60 00 – Isoprene rubber (IR) 5% Free 17.5% kg 232.16
4002.70 00 – Ethylene-propylene-non-conjugated diene rubber (EPDM) 5% Free 17.5% kg 232.17
4002.80 00 – Mixtures of any product of heading 40.01 with any product of this heading 5% Free 17.5% kg 232.18
– Other:
4002.91 00 – – Latex 5% Free 17.5% kg 232.191
4002.99 00 – – Other 5% Free 17.5% kg 232.199
4003 .00 00 Reclaimed rubber in primary forms or in plates, sheets or strip. 5% Free 17.5% kg 232.21
4004 .00 00 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom. 5% Free 17.5% kg 232.22

268

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
40.05 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip.
4005.10 00 – Compounded with carbon black or silica 5% Free 17.5% kg 621.11
4005.20 00 – Solutions; dispersions other than those of subheading 4005.10 5% Free kg 621.12
– Other:
– – Plates, sheets and strip:
4005.91 10 – – – Sheets for tyre repair 15% Free 17.5% kg 621.191
4005.91 90 – – – Other 5% Free 17.5% kg 621.192
4005.99 00 – – Other 5% Free 17.5% kg 621.199
40.06 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber.
4006.10 00 – “Camel-back” strips for retreading rubber tyres 15% Free 17.5% kg 621.21
4006.90 00 – Other 5% Free 17.5% kg 621.29
4007.00 00 Vulcanised rubber thread and cord. 5% Free 17.5% kg 621.31
40.08 Plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber.
– Of cellular rubber:
4008.11 00 – – Plates, sheets and strip 15% Free 17.5% kg 621.321
4008.19 00 – – Other 15% Free 17.5% kg 621.329
– Of non-cellular rubber:
4008.21 00 – – Plates, sheets and strip 15% Free 17.5% kg 621.331
4008.29 00 – – Other 15% Free 17.5% kg 621.339
40.09 Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their fittings (for
example, joints, elbows, flanges).
– Not reinforced or otherwise combined with other materials:
4009.11 00 – – Without fittings 5% Free 17.5% kg 621.46
4009.12 00 – – With fittings 5% Free 17.5% kg 621.461
– Reinforced or otherwise combined only with metal:
4009.21 00 – – Without fittings 5% Free 17.5% kg 621.463
4009.22 00 – – With fittings 5% Free 17.5% kg 621.45
– Reinforced or otherwise combined only with textile materials:
4009.31 00 – – Without fittings 5% Free 17.5% kg 621.46
4009.32 00 – – With fittings 5% Free 17.5% kg 621.47
– Reinforced or otherwise combined with other materials:
4009.41 00 – – Without fittings 5% Free 17.5% kg 621.48
4009.42 00 – – With fittings 5% Free 17.5% kg 621.49
40.10 Conveyor or transmission belts or belting, of vulcanized rubber.

269

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
– Conveyor belts or belting:
4010.11 00 – – Reinforced only with metal 5% Free 17.5% kg 629.21
4010.12 00 – – Reinforced only with textile materials 5% Free 17.5% kg 629.22
4010.19 00 – – Other 5% Free 17.5% kg 629.24
– Transmission belts or belting:
4010.31 00 – – Endless transmission belts of trapezoidal cross-
section (v-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm 5% Free 17.5% kg 629.251
4010.32 00 – – Endless transmission belts of trapezoidal cross- section (v-belts), other than V- ribbed, of an outside circumference exceeding 60 cm but not exceeding 180
cm 5% Free 17.5% kg 629.261
4010.33 00 – – Endless transmission belts of trapezoidal cross-
section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm 5% Free 17.5% kg 629.271
4010.34 00 – – Endless transmission belts of trapezoidal cross- section (V-belts), other than V- ribbed, of an outside circumference exceeding 180 cm but not exceeding 240
cm 5% Free 17.5% kg 629.281
4010.35 00 – – Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm 5% Free 17.5% kg 629.291
4010.36 00 – – Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm 5% Free 17.5% kg 629.31
4010.39 00 – – Other 5% Free 17.5% kg 629.39
40.11 New pneumatic tyres, of rubber.
4011.10 00 – Of a kind used on motor cars (including station wagons and racing cars) 30% Free 17.5% kg/2u 625.1
4011.20 00 – Of a kind used on buses or lorries 15% Free 17.5% kg/2u 625.2
4011.30 00 – Of a kind used on aircraft 5% Free 17.5% kg/2u 625.3
4011.40 00 – Of a kind used on motorcycles 5% Free 17.5% kg/2u 625.41
4011.50 00 – Of as kind used on bicycles 5% Free 17.5% kg/2u 625.42
4011.70 00 – Of a kind used on agricultural or forestry vehicles and machines 5% Free 17.5% kg/u 625.591
4011.80 00 – Of a kind used on construction, mining or industrial handling vehicles and machines 5% Free 17.5% kg/u 625.592
4011.90 00 – Other 5% Free 17.5% kg/u 625.599
40.12 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber.
– Retreaded tyres:
4012.11 00 – – Of a kind used on motor cars (including station wagons and racing cars) 30% Free 17.5% kg/u 625.925
4012.12 00 – – Of a kind used on buses or lorries 30% Free 17.5% kg/u 625.926

270

HS
CET
DESCRPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
4012.13 00 – – Of a kind used on aircraft 5% Free 17.5% kg/u 625.923
4012.19 00 – – Other 5% Free 17.5% kg/u 625.927
– Used pneumatic tyres:
4012.20 10 – – – For retreading and remoulding 5% Free 17.5% kg/u 625.931
4012.20 90 – – – Other 5% Free 17.5% kg/u 625.939
4012.90 00 – Other 5% Free 17.5% kg/u 625.94
40.13 Inner tubes, of rubber.
– Of a kind used on motor cars (including station wagons and racing cars), buses or lorries:
4013.10 10 – – – Of a kind used on motor cars (including station wagons and racing cars) 10% 10% 17.5% kg/u 625.911
4013.10 90 – – – Of a kind used on buses or lorries 10% Free 17.5% kg/u 625.912
4013.20 00 – Of a kind used on bicycles 5% Free 17.5% kg/u 625.913
– Other:
4013.90 10 – – – Of a kind used on motorcycles 5% Free 17.5% kg/u 625.914
4013.90 90 – – – Other 5% Free 17.5% kg/u 625.919
40.14 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 Free Free 17.5% kg/u 629.11
4014.90 00 – Other Free Free 17.5% kg/u 629.19
40.15 Articles of apparel and clothing accessories (including
gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber.
– Gloves, mittens and mitts:
4015.12 00 – – Of a kind used for medical, surgical, dental or veterinary purposes Free Free 17.5% kg/2u 848.221
4015.19 00 – – Other 10% Free 17.5% kg/2u 848.229
– Other:
4015.90 10 – – – Articles of apparel 10% Free 17.5% kg 848.291
4015.90 90 – – – Other 10% Free 17.5% kg 848.299
40.16 Other articles of vulcanized rubber other than hard rubber.
4016.10 00 – Of cellular rubber 20% Free 17.5% kg 629.92
– Other:
4016.91 00 – – Floor coverings and mats 20% Free 17.5% kg 629.991
4016.92 00 – – Erasers 10% Free 17.5% kg 629.992
4016.93 00 – – Gaskets, washers and other seals 20% 20% 17.5% kg 629.993
4016.94 00 – – Boat or dock fenders, whether or not inflatable 20% Free 17.5% kg 629.994
4016.95 00 – – Other inflatable articles 20% Free 17.5% kg 629.995
– – Other:

27

HS
CET
DESCRPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
4016.99 10 – – – Rubber bands 20% Free 17.5% kg 629.996
4016.99 90 – – – Other 20% Free 17.5% kg 629.999

40.17 Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber.
4017.00 10 – – – Hard rubber (for example, ebonite), in all forms, including waste and scrap 5% Free 17.5% kg 629.911
4017.00 20 – – – Articles of hard rubber 5% Free 17.5% kg 629.912

272

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 SILK-WORM GUT)

273

CHAPTER 41

RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

Notes.

  1. This Chapter does not cover:

(a) Parings or similar waste, of raw hides or skins (heading 05.11);

(b) Birdskins or parts of birdskins, with their feathers or down, of heading
05.05 or 67.01; or

(c) Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.

  1. (A) Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case may be).

(B) For the purposes of headings 41.04 to 41.06, the term “crust” includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.

  1. Throughout the Nomenclature the expression “composition leather” means only substances of the kind referred to in heading 41.15.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
41.01 Raw hides and skins of bovine (including buffalo), or equine animals ( fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split.
4101.20 00 – Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or
otherwise preserved 5% Free 17.5% kg 211.21
4101.50 00 – Whole hides and skins, of a weight exceeding 16 kg 5% Free 17.5% kg 211.211
4101.90 00 – Other, including butts, bends and bellies 5% Free 17.5% kg 211.212
41.02 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1
(c) to this Chapter.
4102.10 00 – With wool on 5% Free 17.5% kg 211.6
– Without wool on:
4102.21 00 – – Pickled 5% Free 17.5% kg 211.71
4102.29 00 – – Other 5% Free 17.5% kg 211.79
41.03 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those
excluded by Note 1 (b) or 1 (c) to this Chapter.
4103.20 00 – Of reptiles 5% Free 17.5% kg 211.991
4103.30 00 – Of swine 5% Free 17.5% kg 211.992
4103.90 00 – Other 5% Free 17.5% kg 211.999
41.04 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.
– In the wet state (including wet-blue):
4104.11 00 – – Full grains, unsplit; grain splits 5% Free 17.5% kg 611.418
4104.19 00 – – Other 5% Free 17.5% kg 611.47
– In the dry state (crust):
4104.41 00 – – Full grains, unsplit; grain splits 5% Free 17.5% kg 611.422
4104.49 00 – – Other 5% Free 17.5% kg 611.45
41.05 Tanned or crust skins or sheep or lambs, without wool on, whether or not split, but not further prepared.
4105.10 00 – In the wet state (including wet-blue) 5% Free 17.5% kg 611.51
4105.30 00 – In the dry state (crust) 5% Free 17.5% kg 611.521

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
41.06 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.
– Of goats or kids:
4106.21 00 – – In the wet state (including wet-blue) 5% Free 17.5% kg 611.613
4106.22 00 – – In the dry state (crust) 5% Free 17.5% kg 611.614
– Of swine:
4106.31 00 – – In the wet state (including wet-blue) 5% Free 17.5% kg 611.615
4106.32 00 – – In the dry state (crust) 5% Free 17.5% kg 611.63
4106.40 00 – Of reptiles 5% Free 17.5% kg 611.64
– Other:
4106.91 00 – – In the wet state (including wet-blue) 5% Free 17.5% kg 611.65
4106.92 00 – – In the dry state (crust) 5% Free 17.5% kg 611.66
41.07 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of
heading 41.14.
– Whole hides and skins:
4107.11 00 – – Full grains, unsplit 5% Free 17.5% kg 611.711
4107.12 00 – – Grain splits 5% Free 17.5% kg 611.72
4107.19 00 – – Other 5% Free 17.5% kg 611.73
– Other, including sides:
4107.91 00 – – Full grains, unsplit 5% Free 17.5% kg 611.74
4107.92 00 – – Grain splits 5% Free 17.5% kg 611.75
4107.99 00 – – Other 5% Free 17.5% kg 611.799
[41.08] Deleted
[41.09] Deleted
[41.10] Deleted
[41.11] Deleted
4112.00 00 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split,
other than leather of heading 41.14 5% Free 17.5% kg 611.31
41.13 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14.
4113.10 00 – Of goats or kids 5% Free 17.5% kg 611.41
4113.20 00 – Of swine 5% Free 17.5% kg 611.42
4113.30 00 – Of reptiles 5% Free 17.5% kg 611.43
4113.90 00 – Other 5% Free 17.5% kg 611.49

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
41.14 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.
4114.10 00 – Chamois (including combination chamois) leather 5% Free 17.5% kg 611.51
4114.20 00 – Patent leather and patent laminated leather; metallised leather 5% Free 17.5% kg 611.52
41.15 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust,
powder and flour.
4115.10 00 – Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not
in rolls 5% Free 17.5% kg 611.53
4115.20 00 – Parings and other waste of leather or of composition leather, not suitable for the manufacture
of leather articles; leather dust, powder and flour 5% Free 17.5% kg 611.54

CHAPTER 42

ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

Notes.

  1. For the purposes of this Chapter, the term “leather” includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.
  2. This Chapter does not cover:

(a) Sterile surgical catgut or similar sterile suture materials (heading 30.06);

(b) Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 43.03 or 43.04);

(c) Made up articles of netting (heading 56.08);

(d) Articles of Chapter 64;

(e) Headgear or parts thereof of Chapter 65;

(f) Whips, riding-crops or other articles of heading 66.02.;

(g) Cuff-links, bracelets or other imitation jewellery (heading 71.17);

(h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);

(ij) Strings, skins for drums or the like, or other parts of musical instruments (Heading 92.09);

(k) Articles of Chapter 94 (for example, furniture, luminaires 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 96.06.

  1. (A) In addition to the provisions of Note 2 above, heading 42.02 does not cover:

(a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 39.23);

(b) Articles of plaiting materials (heading 46.02).

(B) Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.

  1. For the purposes of heading 42.03, the expression “articles of apparel and clothing accessories” applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 91.13).

279

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
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. 20% Free 17.5% kg 612.2
42.02 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fibre or of paperboard, or wholly or mainly covered with such materials or with paper.
– Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers:
– – With outer surface of leather or of composition leather:
4202.11 10 – – – Suit-cases and brief-cases 20% Free 17.5% kg /u 831.211
4202.11 90 – – – Other 20% Free 17.5% kg /u 831.219
– – With outer surface of plastics or of textile materials:
4202.12 10 – – – Suit-cases 20% Free 17.5% kg /u 831.221
4202.12 20 – – – Brief-cases 20% Free 17.5% kg /u 831.222
4202.12 90 – – – Other
4202.12 90.10 – – – Satchels 20% Free 17.5% kg /u 831.229
4202.12 90.90 – – – Other 20% Free 17.5% kg /u 831.229
4202.19 00 – – Other
4202.19 00.10 – – – Satchels 20% Free 17.5% kg /u 831.29
4202.19 00.90 – – – Other 20% Free 17.5% kg /u 831.29
– Handbags, whether or not with shoulder strap, including those without handle:
4202.21 00 – – With outer surface of leather or of composition leather: 20% Free 17.5% kg /u 831.11
4202.22 00 – – With outer surface of sheeting of plastics or of textile materials: 20% Free 17.5% kg /u 831.12
4202.29 00 – – Other 20% Free 17.5% kg /u 831.19
– Articles of a kind normally carried in the pocket or in the handbag:
– – With outer surface of leather or of composition leather:
4202.31 10 – – – Purses, spectacle cases and wallets 20% Free 17.5% kg /u 831.911
4202.31 90 – – – Other 20% Free 17.5% kg /u 831.912
– – With outer surface of sheeting of plastics or of textile materials:

280

4

CHAPTER 43

FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF

Notes.

  1. Throughout the Nomenclature references to “furskins”, other than to raw furskins of heading 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.
  2. This Chapter does not cover:

(a) Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01);

(b) Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1
(c) to that Chapter);

(c) Gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 42.03);

(d) Articles of Chapter 64;

(e) Headgear or parts thereof of Chapter 65; or

(f) Articles of Chapter 95 (for example, toys, games, sports requisites).

  1. Heading 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
  2. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 43.03 or 43.04 as the case may be.
  3. Throughout the Nomenclature the expression “artificial fur” means any

imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furksins obtained by weaving or knitting (generally, heading 58.01 or 60.01).

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
43.01 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of heading 41.01,
41.02 or 41.03.
4301.10 00 – Of mink, whole, with or without head, tail or paws 5% Free 17.5% kg 212.1
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 5% Free 17.5% kg 212.22
4301.60 00 – Of fox, whole, with or without head, tail or paws 5% Free 17.5% kg 212.25
4301.80 00 – Other furskins, whole, with or without head, tail or paws 5% Free 17.5% kg 212.29
4301.90 00 – Heads, tails, paws and other pieces or cuttings, suitable for
furriers’ use 5% Free 17.5% kg 212.3
43.02 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or
assembled (without the addition of other materials) other than those of heading 43.03.
– Whole skins, with or without head, tail or paws, not assembled:
4302.11 00 – – Of mink 5% Free 17.5% kg 613.11
4302.19 00 – – Other 5% Free 17.5% kg 613.19
4302.20 00 – Heads, tails, paws and other pieces or cuttings, not assembled 5% Free 17.5% kg 613.2
4302.30 00 – Whole skins and pieces or cuttings thereof, assembled 5% Free 17.5% kg 613.3
43.03 Articles of apparel, clothing accessories and other articles of furskin.
4303.10 00 – Articles of apparel and clothing accessories 20% Free 17.5% kg 848.311
– Other:
4303.90 10 – – – Articles and accessories for use in machinery or mechanical appliances or for industrial purposes 5% Free 17.5% kg 848.312
4303.90 90 – – – Other 20% 20% 17.5% kg 848.319
4304.00 Artificial fur and articles thereof.
4304.00 10 – – – Artificial fur 5% Free 17.5% kg 848.321
4304.00 20 – – – Articles 20% 20% 17.5% kg 848.322

284

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

285

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 12.11);
(b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 14.01);
(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 14.04);
(d) Activated charcoal (heading 38.02);
(e) Articles of heading 42.02;
(f) Goods of Chapter 46;
(g) Footwear or parts thereof of Chapter 64;
(h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
(ij) Goods of heading 68.08;
(k) Imitation jewellery of heading 71.17;
(l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights’ wares);
(m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);
(n) Parts of firearms (heading 93.05);
(o) Articles of Chapter 94 (for example, furniture, luminaires 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 and monopods, bipods, tripods, and similar articles) excluding bodies and handles, of wood, for articles of heading 96.03; or

286

(r) Articles of Chapter 97 (for example, works of art).

  1. In this Chapter, the expression “densified wood” means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.
  2. Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.
  3. Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.
  4. Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.
  5. Subject to Note 1 above and except where the context otherwise requires, any reference to “wood” in a heading of this Chapter applies also to bamboos and other materials of a woody nature.

Subheading Notes.

  1. For the purposes of subheading 4401.31, the expression “wood pellets” means by- products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.
  2. For the purposes of subheading 4401.32, the expression “wood briquettes” means by-products such as cutter shavings, sawdust or chips, of the mechanical wood
    processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3 % by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm.
  3. For the purposes of subheading 4407.13, “S-P-F” refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown.
  4. For the purposes of subheading 4407.14, “Hem-fir” refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown.

Additional CARICOM Note.

  1. The unit for tariff items 4418.50.10 and 4418.50.20 is: kg and 1,000 count.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
44.01 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.
– Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms:
4401.11 00 –Coniferous 5% 5% 17.5% kg 245.01
4401.12 00 –Non-coniferous 5% 5% 17.5% kg 245.02
– Wood in chips or particles:
4401.21 00 – – Coniferous 5% Free 17.5% kg 246.11
4401.22 00 – – Non-coniferous 5% Free 17.5% kg 246.15
– Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms:
4401.31 00 Casks, barrels, vats, tubs and other coopers’ products and parts 15% Free 17.5% kg 246.21
4401.32 00 — Wood briquettes 15% Free 17.5% kg 246.23
4401.39 00 – – Other 15% Free 17.5% kg 246.29
4401.40 00 – Sawdust and wood waste and scrap, not agglomerated:
4401.41 00 — Sawdust 15% 15% 17.5% kg 246.221
4401.49 00 — Other 15% 15% 17.5% kg 246.229
44.02 Wood charcoal (including shell or nut charcoal), whether or not agglomerated.
4402.10 00 – Of bamboo 15% Free 17.5% kg 245.021
4402.20 00 – Of shell or nut 15% Free 17.5% kg 245.022
4402.90 00 – Other 15% f 17.5% kg 245.029
44.03 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.
– Treated with paint, stains, creosote or other preservatives:
4403.11 00 – – Coniferous 5% Free 17.5% kg/m3 247.311
4403.12 00 –Non-coniferous 5% Free 17.5% kg/m3 247.312
– Other, coniferous:
4403.21 00 –Of pine (Pinus spp.), of which the smallest cross- sectional dimension is 15cm or more 5% 5% 17.5% kg/m3 247.41
4403.22 00 — Of pine (Pinus spp.), other 5% 5% 17.5% kg/m3 247.42
4403.23 00 — Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15cm or more 5% 5% 17.5% kg/m3 247.43
4403.24 00 — Of fir (Abies spp.) and spruce (Picea spp.), other 5% 5% 17.5% kg/m3 247.44
4403.25 00 — Other, of which the smallest cross-sectional dimension is 15cm or more 5% 5% 17.5% kg/m3 247.45

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
4403.26 00 –Other 5% 5% 17.5% kg/m3 247.46
– Other, of tropical wood:
4403.41 00 – – Dark Red Meranti, Light Red Meranti and Meranti Bakau 10% Free 17.5% kg/m3 247.511
4403.42 00 — Teak 10% 10% 17.5% kg/m3 247.513
– – Other:
4403.49 10 – – – Mahogany 5% Free 17.5% kg/m3 247.52
4403.49 90 – – – Other 10% Free 17.5% kg/m3 247.59
– Other:
4403.91 00 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of 5% Free 17.5% kg/m3 247.91
4403.93 00 – – Of beech (Fagus spp .), of which the smallest cross-sectional dimension is 15cm or more 5% 5% 17.5% kg/m3 247.92
4403.94 00 – – Of beech (Fagus spp.), other 10% 10% 17.5% kg/m3 247.94
4403.95 00 – – Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15cm or more 10% 10% 17.5% kg/m3 247.95
4403.96 00 –Of birch (Betula spp.), other 10% 10% 17.5% kg/m3 247.96
4403.97 00 –Of poplar and aspen (Populus spp.) 10% 10% 17.5% kg/m3 247.97
4403.98 00 –Of eucalyptus (Eucalyptus spp.) 10% 10% 17.5% kg/m3 247.98
4403.99 00 – – Other 10% Free 17.5% kg/m3 247.99
44.04 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the
like; chipwood and the like.
– Coniferous:
4404.10 10 – – – Split poles, piles, pickets, stakes and sticks 15% Free 17.5% kg 634.911
4404.10 90 – – – Other 5% Free 17.5% kg 634.912
– Non-coniferous:
4404.20 10 – – – Split poles, piles, pickets, stakes and sticks, of greenheart 15% Free 17.5% kg 634.913
4404.20 20 – – – Split poles, piles, pickets, stakes and sticks, of other wood 15% Free 17.5% kg 634.914
4404.20 90 – – – Other 5% Free 17.5% kg 634.919
4405.00 00 Wood wool; wood flour. 5% Free 17.5% kg 634.93
44.06 Railway or tramway sleepers (cross-ties) of wood.
– Not impregnated:
4406.11 00 – – Coniferous 15% Free 17.5% kg/m3 248.111
4406.12 00 –Non-coniferous 15% Free 17.5% kg/m3 248.112
-Other:
4406.91 00 –Coniferous 15% Free 17.5% kg/m3 248.191
4406.92 00 –Non-coniferous 15% Free 17.5% kg/m3 248.192

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end- jointed, of a thickness exceeding 6 mm.
– Coniferous:
– – Of pine (Pinus spp.):
4407.11 10 —Pitch-pine 5% Free 17.5% kg/m3 248.21
4407.11 20 – – – Caribbean cedar (Cedrela odorata ) 15% 15% 17.5% kg/m3 248.22
4407.11 90 – – – Other 5% 5% 17.5% kg/m3 248.291
4407.12 00 — Of fir (Abies spp.) and spruce Picea spp.) 15% 15% 17.5% kg/m3 248.292
4407.13 00 — Of S-P-F (spruce (Picea spp .), pine (Pinus spp. ) and fir (Abies spp .)) 5% 5% 17.5% kg/m3 248.293
4407.14 00 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of
wood, including staves. 5% 5% 17.5% kg/m3 248.294
4407.19 00 — Other 5% 5% 17.5% kg/m3 248.299
– Of tropical wood:
4407.21 00 – – Mahogany (swietenia spp.) 5% Free 17.5% kg/m3 248.41
4407.22 00 – – Virola, Imbuia and Balsa 15% 15% 17.5% kg/m3 248.42
4407.23 00 — Teak 5% 5% 17.5% kg/m3 248.45
4407.25 00 – – Dark Red Meranti, Light Red Meranti and Meranti Bakau 15% Free 17.5% kg/m3 248.43
4407.26 00 – – White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan 15% Free 17.5% kg/m3 248.44
4407.27 00 – – Sapelli 15% 15% 17.5% kg/m3 248.481
4407.28 00 – – Iroko 15% 15% 17.5% kg/m3 248.482
4407.29 00 – – Other 15% Free 17.5% kg/m3 248.489
– Other:
4407.91 00 – – Of oak (Quercus spp .) 5% 5% 17.5% kg/m3 248.491
4407.92 00 – – Of beech (Fagus spp .) 5% Free 17.5% kg/m3 248.492
4407.93 00 – – Of maple (Acer spp. ) 15% 15% 17.5% kg/m3 248.493
4407.94 00 – – Of cherry (Prunus spp. ) 15% 15% 17.5% kg/m3 248.494
4407.95 00 – – Of ash (Fraxinus spp. ) 15% 15% 17.5% kg/m3 248.495
4407.96 00 –Of birch (Betula spp.) 15% 15% 17.5% kg/m3 248.496
4407.97 00 — Of poplar and aspen (Populus spp.) 15% 15% 17.5% kg/m3 248.497
– – Other:
4407.99 10 – – – Greenheart 15% Free 17.5% kg/m3 248.46
4407.99 20 – – – Mora 15% Free 17.5% kg/m3 248.47
4407.99 90 – – – Other 15% Free 17.5% kg/m3 248.48
44.08 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm.
– Coniferous:
4408.10 10 – – – Veneer sheets and sheets for plywood 5% Free 17.5% kg/m3 634.111

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
4408.10 90 – – – Other 15% Free 17.5% kg/m3 634.119
– Of tropical wood:
4408.31 00 – – Dark Red Meranti, Light Red Meranti and Meranti Bakau 15% Free 17.5% kg/m3 634.121
– – Other:
4408.39 10 – – – Veneer sheets and sheets for plywood 5% Free 17.5% kg/m3 634.122
4408.39 90 – – – Other 15% Free 17.5% kg/m3 634.123
4408.90 00 – Other 15% Free 17.5% kg/m3 634.129
44.09 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued,
grooved, rebated, chamfered, V- jointed, beaded, moulded, rounded or the like)
along any of its edges, ends or faces, whether or not planed, sanded or end-jointed.
Casks, barrels, vats, tubs and other coopers’ products and parts
4409.10 10 – – – Pitch-pine 5% Free 17.5% kg/m3 248.31
4409.10 20 – – – Caribbean cedar (Cedrela odorata ) 15% Free 17.5% kg/m3 248.51
4409.10 90 – – – Other 5% Free 17.5% kg/m3 248.39
– Non-coniferous:
4409.21 00 – – Of bamboo 15% 15% 17.5% kg/m3 248.55
4409.22 00 — Of tropical wood 15% 15% 17.5% kg/m3
– – Other:
4409.29 20 – – – Greenheart 15% 15% 17.5% kg/m3 248.52
4409.29 30 – – – Mahogany 5% Free 17.5% kg/m3 248.53
4409.29 40 – – – Mora 15% 15% 17.5% kg/m3 248.54
4409.29 90 – – – Other 15% 15% 17.5% kg/m3 248.59
44.10 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances.
– Of wood:
4410.11 00 – – Particle board 5% 5% 17.5% kg/m3 634.221
4410.12 00 – – Oriented strand board (OSB) 5% 5% 17.5% kg/m3 634.222
4410.19 00 – – Other 5% 5% 17.5% kg/m3 634.229
4410.90 00 – Other 5% Free 17.5% kg/m3 634.23
44.11 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances.
– Medium density fibreboard (MDF):
4411.12 00 – – Of a thickness not exceeding 5 mm 5% 5% 17.5% kg 634.541
4411.13 00 – – Of a thickness exceeding 5 mm but not exceeding 9 mm 5% 5% 17.5% kg 634.542

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
4411.14 00 – – Of a thickness exceeding 9 mm 5% 5% 17.5% kg 634.543
– Other:
4411.92 00 – – Of a density exceeding 0.8 g/cm2 5% 5% 17.5% kg 634.591
4411.93 00 – – Of a density exceeding 0.5 g/cm2 but not exceeding 0.8 g/cm2 5% 5% 17.5% kg 634.592
4411.94 00 – – Of a density not exceeding 0.5 g/cm2 5% 5% 17.5% kg 634.593
44.12 Plywood, veneered panels and similar laminated wood.
4412.10 00 – Of bamboo 10% 10% 17.5% kg/m3 634.32
– Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness:
4412.31 00 Casks, barrels, vats, tubs and other coopers’ products and parts 10% 10% 17.5% kg/m3 634.311
4412.33 00 – – Other, with at least one outer ply of non- coniferous wood of 10% 10% 17.5% kg/m3 634.319
4412.34 00 –Other, with at least one outer ply of non- coniferous wood not specified under sub- heading4412.33 10% 10% 17.5% kg/m3 634.319
4412.39 00 – – Other with both outer plies of coniferous wood 10% 10% 17.5% kg/m3 634.319
– Laminated veneered lumber (LVL) :
4412.41 00 — With at least one outer ply of tropical wood 10% 10% 17.5% kg/m3 634.41
4412.42 00 — Other, with at least one outer ply of non- coniferous wood 10% 10% 17.5% kg/m3 634.42
4412.49 00 — Other, with both outer plies of coniferous wood 10% 10% 17.5% kg/m3 634.49
– Blockboard, laminboard and battenboard :
4412.51 00 — With at least one outer ply of tropical wood 5% 5% 17.5% kg/m3 634.331
4412.52 00 — Other, with at least one outer ply of non- coniferous wood 5% 5% 17.5% kg/m3 634.332
4412.59 00 — Other, with both outer plies of coniferous wood 10% 10% 17.5% kg/m3 634.333
– Other:
4412.91 00 – – With at least one outer ply of tropical wood 10% 10% 17.5% kg/m3 634.34
4412.92 00 – – Other, with at least one outer ply of non- coniferous wood 10% Free 17.5% kg/m3 634.35

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
4412.99 00 — Other, with both outer plies of coniferous wood 10% Free 17.5% kg/m3 634.39
4413.00 00 Densified wood, in blocks, plates, strips or profile shapes. 5% Free 17.5% kg 634.21
44.14 Wooden frames for paintings, photographs, mirrors or similar objects
4414.10 00 – Of tropical wood 15% Free 17.5% kg 635.411
4414.90 00 – Other 15% Free 17.5% kg 635.419
44.15 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet
collars of wood.
4415.10 00 – Cases, boxes, crates, drums and similar packings; cable- drums 5% Free 17.5% kg/u 635.11
4415.20 00 – Pallets, box pallets and other load boards; pallet collars 20% Free 17.5% kg/u 635.12
44.16 Casks, barrels, vats, tubs and other coopers’ products and
parts thereof, of wood, including staves.
4416.00 10 – – – Casks, barrels and puncheons, of oak 5% Free 17.5% kg 635.21
4416.00 90 – – – Other 5% Free 17.5% kg 635.29
44.17 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 axes, brooms, mops, files, hammers, hoes, picks, rakes and shovels 15% 15% 17.5% kg/u 635.911
4417.00 20 – – – Tools, tool bodies and other tool handles 5% Free 17.5% kg/u 635.912
4417.00 30 – – – Broom or brush bodies 5% Free 17.5% kg/u 635.913
4417.00 90 – – – Other 5% Free 17.5% kg/u 635.919
44.18 Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes.
– Windows, French-windows and their frames:
4418.11 00 — Of tropical wood 10% Free 17.5% kg/u 635.311
4418.19 00 — Other 10% Free 17.5% kg/u 635.319
– Doors and their frames and thresholds:
4418.21 00 — Of tropical wood 10% Free kg/u 635.321
4418.29 00 — Other 10% Free kg/u 635.329
4418.30 00 – Posts and beams other than products of subheadings 4418.81 to 4418.89 15% Free kg/u 635.394
4418.40 00 – Shuttering for concrete constructional work 15% Free kg 635.392
– Shingles and shakes:
4418.50 10 – – – Shingles 15% Free 17.5% kg 1,000
count 635.331

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
4418.50 20 – – – Shakes 15% 15% 17.5% kg 1,000 635.332
– Assembled flooring panels:
4418.73 00 — Of bamboo or with at least the top layer(wear layer) of bamboo 15% 15% 17.5% kg 635.344
4418.74 00 – -Other for mosaic floors 15% 15% 17.5% kg 635.345
4418.75 00 – – Other, multilayer 15% 15% 17.5% kg 635.346
– – Other:
4418.79 10 – – – Parquet panels 15% 15% 17.5% kg 635.343
4418.79 90 – – – Other 15% 15% 17.5% kg 635.349
Casks, barrels, vats, tubs and other coopers’ products and parts
4418.81 00 — Glue-laminated timber (glulam) 15% 15% 17.5% kg 635.393
4418.82 00 — Cross-laminated timber (CLT or X-lam) 15% 15% 17.5% kg 635.395
4418.83 00 — I beams 15% 15% 17.5% kg 635.396
4418.89 00 — Other 15% 15% 17.5% kg 635.397
– Other:
4418.91 00 – – Of bamboo 15% 15% 17.5% kg 635.391
4418.92 00 — Cellular wood panels 15% Free 17.5% kg 635.399
4418.99 00 – – – Other 15% 15% 17.5% kg 635.3999
44.19 Tableware and kitchenware, of wood.
-Of bamboo :
4419.11 00 –Bread board, chopping board and similar boards 20% Free 17.5% kg 635.4211
4419.12 00 — Chopsticks 20% Free 17.5% kg 635.4212
4419.19 00 — Other 20% Free 17.5% kg 635.4213
4419.20 00 – Of tropical wood 20% Free 17.5% kg 635.42191
4419.90 00 – Other 20% Free 17.5% kg 635.429
44.20 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.
– Statuettes and other ornaments :
— Of tropical wood:
4420.11 10 – – – Wall plaques 20% Free 17.5% kg 635.4911
4420.11 90 – – – Other 20% Free 17.5% kg 635.4922
4420.19 00 – – Other 20% 20% 17.5% kg 635.4999
– Other:
4420.90 10 – – – Wood marquetry and inlaid wood 5% Free 17.5% kg/m3 635.493
4420.90 90 – – – Other 20% 20% 17.5% kg 635.499
44.21 Other articles of wood.
4421.10 00 – Clothes hangers 20% Free 17.5% kg 635.991
4421.20 00 – Coffins 20% 20% 17.5% kg 635.998

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
– Other:
4421.91 00 — Of bamboo 20% 20% 17.5% kg 635.997
–Other:
4421.99 10 – – – Spools, cops, bobbins, sewing thread reels and the like, of turned wood 5% Free 17.5% kg 635.992
4421.99 20 – – – Roller blinds, rollers for spring blinds; spigots; wooden pegs and pins for footwear 5% Free 17.5% kg 635.993
4421.99 30 – – – Letters, figures, moulding patterns, templates; paving block 15% Free 17.5% kg 635.994
4421.99 40 – – – Capacity measures; ladders and steps 15% 15% 17.5% kg 635.995
4421.99 50 – – – Match splints 15% 15% 17.5% kg 635.996
4421.99 90 Casks, barrels, vats, tubs and other coopers’ products and parts 20% 20% 17.5% kg 635.999

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).

297

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
45.01 Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork.
4501.10 00 – Natural cork, raw or simply prepared 5% Free 17.5% kg 244.03
4501.90 00 – Other 5% Free 17.5% kg 224.04
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). 5% Free 17.5% kg 244.02
45.03 Articles of natural cork.
– Corks and stoppers:
4503.10 10 – – – Corks 5% Free 17.5% kg 633.111
4503.10 20 – – – Stoppers including blanks with rounded edges 15% 15% 17.5% kg 633.112
– Other:
4503.90 10 – – – Discs, washers and wafers for lining crown corks and other closures for bottles, jars and the like 15% 15% 17.5% kg 633.191
4503.90 20 – – – Bath, table, typewriter and other mats 20% 20% 17.5% kg 633.192
4503.90 30 – – – Lifebouys Free Free 17.5% kg 633.193
4503.90 90 – – – Other 5% Free 17.5% kg 633.199
45.04 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 5% 5% 17.5% kg 633.21
– Other: 17.5%
4504.90 20 – – – Bottle corks and stoppers 5% Free 17.5% kg 633.292
4504.90 90 – – – Other articles of agglomerated cork 5% Free 17.5% kg 633.299

298

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, rattans, rushes, reeds, strips of wood, strips of other vegetable materials (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.
  2. This Chapter does not cover:

(a) Wall coverings of heading 48.14;

(b) Twine, cordage, ropes or cables, plaited or not (heading 56.07);

(c) Footwear or headgear or parts thereof of Chapter 64 or 65;

(d) Vehicles or bodies for vehicles of basketware (Chapter 87); or

(e) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings).

  1. For the purposes of heading 46.01, the expression “plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

299

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
46.01 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens).
– Mats, matting and screens of vegetable materials:
4601.21 00 – – Of bamboo 20% See table 17.5% kg 899.741
4601.22 00 – – Of rattan 20% See table 17.5% kg 899.742
4601.29 00 – – Other 20% See table 17.5% kg 899.749
– Other:
4601.92 00 – – Of bamboo 5% 5% 17.5% kg 899.793
4601.93 00 – – Of rattan 5% 5% 17.5% kg 899.794
– – Of other vegetable materials:
4601.94 10 – – – Straw envelopes for bottles 20% 20% 17.5% kg 899.791
4601.94 90 – – – Other 5% 5% 17.5% kg 899.792
4601.99 00 – – Other 5% Free 17.5% kg 899.799
46.02 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah.
– Of vegetable materials:
4602.11 00 – – Of bamboo 20% 20% 17.5% kg 899.713
4602.12 00 – – Of rattan 20% 20% 17.5% kg 899.714
– – Other:
4602.19 10 – – – Handbags 20% 20% 17.5% kg/u 899.711
4602.19 90 – – – Other 20% 20% 17.5% kg 899.712
4602.90 00 – Other 20% 20% 17.5% kg 899.719

300

SECTION X

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

301

CHAPTER 47

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

Note.

  1. For the purposes of heading 47.02, the expression “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 200 C, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
4701.00 00 Mechanical wood pulp. 5% Free 17.5% kg 251.2
4702.00 00 Chemical wood pulp, dissolving grades. 5% Free 17.5% kg 251.3
47.03 Chemical wood pulp, soda or sulphate, other than dissolving grades.
– Unbleached:
4703.11 00 – – Coniferous 5% Free 17.5% kg 251.41
4703.19 00 – – Non-coniferous 5% Free 17.5% kg 251.42
– Semi-bleached or bleached:
4703.21 00 – – Coniferous 5% Free 17.5% kg 251.51
4703.29 00 – – Non-coniferous 5% Free 17.5% kg 251.52
47.04 Chemical wood pulp, sulphite, other than dissolving grades.
– Unbleached:
4704.11 00 – – Coniferous 5% Free 17.5% kg 251.611
4704.19 00 – – Non-coniferous 5% Free 17.5% kg 251.619
– Semi-bleached or bleached:
4704.21 00 – – Coniferous 5% Free 17.5% kg 251.621
4704.29 00 – – Non-coniferous 5% Free 17.5% kg 251.629
4705.00 00 Wood pulp obtained by a combination of mechanical and chemical pulping processes. 5% Free 17.5% kg 251.91
47.06 Pulps of fibres derived from recovered (waste and
scrap) paper or paperboard or of other fibrous cellulosic material.
4706.10 00 – Cotton linters pulp 5% Free 17.5% kg 251.921
4706.20 00 – Pulps of fibres derived from recovered (waste and scrap) paper or paperboard 5% Free 17.5% kg 251.922
4706.30 00 – Other, of bamboo 5% 5% 17.5% kg 251.927
– Other:
– – Mechanical:
4706.91 10 – – – Pulp of bagasse 5% Free 17.5% kg 251.923
4706.91 90 – – – Other 5% Free 17.5% kg 251.924
4706.92 00 – – Chemical 5% Free 17.5% kg 251.925
4706.93 00 – – Obtained by a combination of mechanical and chemical processes 5% Free 17.5% kg 251.926
47.07 Recovered (waste and scrap) paper or paperboard.
4707.10 00 – Unbleached kraft paper or paperboard or corrugated paper or paperboard 5% Free 17.5% kg 251.11
4707.20 00 – Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass 5% Free 17.5% kg 251.12
4707.30 00 – Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) 5% Free 17.5% kg 251.13
4707.90 00 – Other, including unsorted waste and scrap 5% Free 17.5% kg 251.19

CHAPTER 48

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

Notes.

  1. For the purposes of this Chapter, except where the context otherwise requires, a reference to “paper” includes references to paperboard (irrespective of thickness or weight per m2).
  2. This Chapter does not cover :

(a) Articles of Chapter 30;

(b) Stamping foils of heading 32.12;

(c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);

(d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 34.01), or with polishes, creams or similar preparations (heading 34.05);

(e) Sensitised paper or paperboard of headings 37.01 to 37.04;

(f) Paper impregnated with diagnostic or laboratory reagents (heading 38.22);

(g) Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 48.14 (Chapter 39);

(h) Articles of heading 42.02 (for example, travel goods);

(ij) Articles of Chapter 46 (manufactures of plaiting material);

(k) Paper yarn or textile articles of paper yarn (Section XI);

(l) Articles of Chapter 64 or Chapter 65;

(m) Abrasive paper or paperboard (heading 68.05) or paper- or
paperboard-backed mica (heading 68.14) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);

(n) Metal foil backed with paper or paperboard (generally Section XIV or XV);

(o) Articles of heading 92.09;

(p) Articles of Chapter 95 (for example, toys, games, sports requisites); or

(q) Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies).

  1. Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.
  2. In this Chapter the expression “newsprint” means uncoated paper of a kind used for the printing of newspapers, of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi- mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2, and applies only to paper : (a) in strips or rolls of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state.
  3. For the purposes of heading 48.02, the expressions “paper and paperboard, of a kind used for writing, printing or other graphic purposes” and “non perforated punch-cards and punch tape paper” mean paper and paperboard made mainly

from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria :

For paper or paperboard weighing not more than 150 g/m2 :

(a) containing 10 % or more of fibres obtained by a mechanical or chemi- mechanical process, and

  1. weighing not more than 80 g/m2, or
  2. coloured throughout the mass; or

(b) containing more than 8 % ash, and

  1. weighing not more than 80 g/m2, or
  2. coloured throughout the mass; or

(c) containing more than 3 % ash and having a brightness of 60 % or more; or

(d) containing more than 3 % but not more than 8 % ash, having a brightness less than 60 % , and a burst index equal to or less than 2.5 kPa m2/g; or

(e) containing 3 % ash or less, having a brightness of 60 % or more and a burst index equal to or less than 2.5 kPa m2/g.

For paper or paperboard weighing more than 150 g/m2 :

(a) coloured throughout the mass; or

(b) having a brightness of 60 % or more, and

  1. a caliper of 225 micrometres (microns) or less, or
  2. a caliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content more than 3 %; or

(c) having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash content more than 8 %.

Heading 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

  1. 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.
  2. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature.
  3. Headings 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres :

(a) in strips or rolls of a width exceeding 36 cm; or

(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.

  1. For the purposes of heading 48.14, the expression “wallpaper and similar wall coverings” applies only to :

(a) Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:

(i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics;

(ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;

(iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or

(iv) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;

(b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;

(c) Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.

Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading 48.23.

  1. Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
  2. Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
  3. Except for the goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

Subheading Notes.

  1. For the purposes of subheadings 4804.11 and 4804.19, “kraftliner” means machine-finished or machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and
    having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.

Weight g/m2

115
125
200
300
400

Minimum Mullen bursting strength
kPa
393
417
637
824
961

  1. For the purposes of subheadings 4804.21 and 4804.29, “sack kraft paper” means machine-finished paper, of which not less than 80 % by weight of the total
    fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications :

a) Having a Mullen burst index of not less than 3.7 kPa m2/g and a stretch factor of more than 4.5 % in the cross direction and of more than 2 % in the machine direction.

b) Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:

Weight g/m2 Minimum tear
mN Minimum tensile
kN/m
Machine
direction Machine
direction plus cross direction Cross
direction Machine
direction plus cross direction
60 700 1,510 1.9 6
70 830 i,79O 2.3 7-2
80 965 2,070 2.8 8.3
100 1230 2,635 3-7 10.6
115 1425 3,060 4-4 12.3

  1. For the purposes of subheading 4805.11, “semi-chemical fluting paper” means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical

pulping processes, and having a cmT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m2 at 50 % relative humidity, at 23 °C.

  1. Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical processes, weighing 130 g/m2 or more, and having a cmT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m2 at 50 % relative humidity, at 23 °C.
  2. Subheadings 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than
    2 kPa m2/g.
  3. For the purposes of subheading 4805.30, “sulphite wrapping paper” means machine-glazed paper, of which more than 40 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index of not less than
    1.47 kPa m2/g.
  4. For the purposes of subheading 4810.22, “light-weight coated paper” means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

HS
CET
DESCRIPTION OF GOODS
DUTY RATE
EPA
VAT

UNIT
SITC REV 4
4801.00 00 Newsprint, in rolls or sheets. Free Free 17.5% kg 641.1
48.02 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square)
sheets, of any size, other than paper of heading
48.01 or 48.03; hand-made paper and paperboard.
4802.10 00 – Hand-made paper and paperboard 5% Free 17.5% kg 641.21
4802.20 00 – Paper and paperboard of a kind used as a base for photo-sensitive, heat- sensitive or electro- sensitive
paper or paperboard 5% Free 17.5% kg 641.22
4802.40 00 – Wallpaper base 5% Free 17.5% kg 641.24
– Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total
fibre content consists of such fibres:
4802.54 00 – – Weighing less than 40 g/m2 5% Free 17.5% kg 641.263
4802.55 00 – – Weighing 40 g/m2 or more but not more than 150 g/m2 , in rolls 5% Free 17.5% kg 641.261
– – Weighing 40 g/m2 or more but not more than 150 g/m2 , in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:
4802.56 10 — Paper and paperboard of a kind used for writing, printing or other graphic purposes 20% Free 17.5% kg 641.265
4802.56 90 — Other 5% Free 17.5% kg 641.267
4802.57 00 – – Other, weighing 40 g/m2 or more but not more than 150 g/m2 5% Free 17.5% kg 641.266
4802.58 00 – – Weighing more than 150 g/m2 5% Free 17.5% kg 641.269
– Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi- mechanical process:
4802.61 00 – – In rolls 5% Free 17.5% kg 641.291
– – In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:
4802.62 10 — Paper and paperboard of a kind used for writing, printing or other graphic purposes 20% Free 17.5% kg 641.294
4802.62 90 — Other 5% Free 17.5% kg 641.295
— Other: 17.5%
4802.69 10 – – – Cards, not punched, for punch card machines, whether or not in strips 5% Free 17.5% kg 641.2991

HS
CET
DESCRIPTION OF GOODS
DUTY RATE
EPA
VAT
UNIT
SITC REV 4
4802.69 90 – – – Other 5% Free 17.5% kg 641.2999
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 or sheets.
4803.00 10 – – – Wadding 5% Free 17.5% kg 641.631
4803.00 20 – – – Toilet or facial tissue stock 5% Free 17.5% kg 641.632
4803.00 90 – – – Other 5% Free 17.5% kg 641.639
48.04 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03.
– Kraftliner:
4804.11 00 – – Unbleached 5% Free 17.5% kg 641.411
4804.19 00 – – Other 5% Free 17.5% kg 641.419
– Sack kraft paper:
4804.21 00 – – Unbleached 5% Free 17.5% kg 641.421
4804.29 00 – – Other 5% Free 17.5% kg 641.429
– Other kraft paper and paperboard weighing 150 g/m2 or less:
4804.31 00 – – Unbleached 5% Free 17.5% kg 641.461
4804.39 00 – – Other 5% Free 17.5% kg 641.469
– Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2:
4804.41 00 – – Unbleached 5% Free 17.5% kg 641.471
4804.42 00 – – Bleached uniformly through the mass and of which more than 95% by weight of the total fibre
content consists of wood fibres obtained by a chemical process 5% Free 17.5% kg 641.472
4804.49 00 – – Other 5% Free 17.5% kg 641.479
– Other kraft paper and paperboard weighing 225 g/m2 or more:
4804.51 00 – – Unbleached 5% Free 17.5% kg 641.481
4804.52 00 – – Bleached uniformly through the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process 5% Free 17.5% kg 641.482
4804.59 00 – – Other 5% Free 17.5% kg 641.489
48.05 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter.
– Fluting paper:
4805.11 00 – – Semi-chemical fluting paper 5% Free 17.5% kg 641.511

HS
CET
DESCRIPTION OF GOODS
DUTY RATE
EPA
VAT
UNIT
SITC REV 4
4805.12 00 – – Straw fluting paper 5% 5% 17.5% kg 641.512
4805.19 00 – – Other 5% Free 17.5% kg 641.519
– Testliner (recycled liner board):
4805.24 00 – – Weighing 150 g/m2 or less 5% Free 17.5% kg 641.544
4805.25 00 – – Weighing more than 150 g/m2 5% Free 17.5% kg 641.545
4805.30 00 – Sulphite wrapping paper 5% Free 17.5% kg 641.52
4805.40 00 – Filter paper and paperboard 5% Free 17.5% kg 641.561
4805.50 00 – Felt paper and paperboard 5% Free 17.5% kg 641.562
– Other:
4805.91 00 – – Weighing 150 g/m2 or less 5% Free 17.5% kg 641.591
4805.92 00 – – Weighing more than 150 g/m2 but less than 225 g/m2 5% Free 17.5% kg 641.592
4805.93 00 – – Weighing 225 g/m2 or more 5% Free 17.5% kg 641.593
48.06 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent
or translucent papers, in rolls or sheets.
4806.10 00 – Vegetable parchment 5% Free 17.5% kg 641.531
4806.20 00 – Greaseproof papers 5% Free 17.5% kg 641.532
4806.30 00 – Tracing papers 5% Free 17.5% kg 641.533
4806.40 00 – Glassine and other glazed transparent or translucent paper 5% Free 17.5% kg 641.534
4807.00 00 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface- coated or impregnated, whether or not internally reinforced, in rolls or sheets. 5% Free 17.5% kg 641.92
48.08 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03.
– Corrugated paper and paperboard, whether or not perforated:
4808.10 10 – – – With glued flat surface sheets 5% Free 17.5% kg 641.641
4808.10 90 – – – Other 5% Free 17.5% kg 641.649
4808.40 00 – Kraft paper, creped or crinkled, whether or not embossed or perforated 5% 5% 17.5% kg 641.62
4808.90 00 – Other 5% Free 17.5% kg 641.69
48.09 Carbon paper, self-copy paper and other copying or transfer papers (including coated or
impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.
4809.20 00 – Self-copy paper 5% 5% 17.5% kg 641.312

HS
CET
DESCRIPTION OF GOODS
DUTY RATE
EPA
VAT
UNIT
SITC REV 4
4809.90 00 – Other:
4809.90 10 – – – Carbon or similar copying paper 5% Free 17.5% kg 641.311
4809.90 90 – – – Other 5% Free 17.5% kg 641.319
48.10 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface- decorated or printed, in rolls or rectangular (including square) sheets, of any size.
– Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi- mechanical
process or of which not more than 10% by weight of the total fibre content consists of such fibres:
4810.13 00 – – In rolls 5% Free 17.5% kg 641.321
4810.14 00 – – In sheets with one side not exceeding 435mm and the other side not exceeding 297 mm in the unfolded state 5% Free 17.5% kg 641.322
4810.19 00 – – Other 5% Free 17.5% kg 641.329
– Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:
4810.22 00 – – Light-weight coated paper 5% Free 17.5% kg 641.342
4810.29 00 – – Other 5% Free 17.5% kg 641.349
– 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

  • – Bleached uniformly throughout the mass and of which more than 95% by 5% Free 17.5% kg 641.74
    4810.32 00 5% Free 17.5% kg 641.75
    4810.39 00 – – Other 5% Free 17.5% kg 641.76
    – Other paper and paperboard: 17.5%
    4810.92 00 – – Multi-ply 5% Free 17.5% kg 641.772
    4810.99 00 – – Other 5% Free 17.5% kg 641.779

HS
CET
DESCRIPTION OF GOODS
DUTY RATE
EPA
VAT
UNIT
SITC REV 4
48.11 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10.
4811.10 00 – Tarred, bituminised or asphalted paper and paperboard 5% Free 17.5% kg 641.73
– Gummed or adhesive paper and paperboard:
4811.41 00 – – Self-adhesive 5% Free 17.5% kg 641.781
4811.49 00 – – Other 5% Free 17.5% kg 641.789
– Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives):
4811.51 00 – – Bleached, weighing more than 150 g/m 2 5% Free 17.5% kg 641.743
4811.59 00 – – Other 5% Free 17.5% kg 641.749
4811.60 00 – Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol. 5% Free 17.5% kg 641.761
4811.90 00 – Other paper, paperboard, cellulose wadding and webs or cellulose fibres
4811.90 00.10 – – – Gift wrapping paper (excluding metallic finish) 5% Free 17.5% kg 641.799
4811.90 00.90 – – – Other 5% Free 17.5% kg 641.799
4812.00 00 Filter blocks, slabs and plates, of paper pulp 5% Free 17.5% kg 641.93
48.13 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 5% Free 17.5% kg 642.411
4813.20 00 – In rolls of a width not exceeding 5 cm 5% Free 17.5% kg 642.412
4813.90 00 – Other 5% Free 17.5% kg 641.55
48.14 Wallpaper and similar wall coverings; window transparencies of paper.
4814.20 00 – Wallpaper and similar wall coverings, consisting of paper coated or covered, 20% Free 17.5% kg 641.942
4814.90 00 – Other 20% Free 17.5% kg 641.949
[48.15] Deleted
48.16 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes.
4816.20 00 – Self-copy paper 5% 5% 17.5% kg 642.422
– Other:
4816.90 10 – – – Carbon or similar copying papers 15% Free 17.5% kg 642.421
4816.90 90 – – – Other 5% Free 17.5% kg 642.429

HS
CET
DESCRIPTION OF GOODS
DUTY RATE
EPA
VAT
UNIT
SITC REV 4
48.17 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.
4817.10 00 – Envelopes 20% 20% 17.5% kg 642.21
4817.20 00 – Letter cards, plain postcards and correspondence cards 20% 20% 17.5% kg 642.22
4817.30 00 – Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment
of paper stationery 20% 20% 17.5% kg 642.23
48.18 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape, handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, 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 00 – Toilet paper 20% 20% 17.5% kg 642.43
4818.20 00 – Handkerchiefs, cleansing or facial tissues and towels 20% 20% 17.5% kg 642.941
– Tablecloth and serviettes:
4818.30 10 – – – Tablecloths 20% 20% 17.5% kg 642.942
4818.30 20 – – – Serviettes 20% 20% 17.5% kg 642.943
4818.50 00 – Articles of apparel and clothing accessories 20% Free 17.5% kg 642.944
4818.90 00 – Other 20% Free 17.5% kg 642.949
48.19 Cartons, boxes, cases, bags and other packing containers, of
paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard
of a kind used in offices, shops or the like.
4819.10 00 – Cartons, boxes and cases, of corrugated paper or paperboard 15% 15% 17.5% kg 642.11
4819.20 00 – Folding cartons, boxes and cases, of non- corrugated paper or paperboard 5% Free 17.5% kg 642.12
– Sacks and bags, having a base of a width of 40 cm or more:
4819.30 10 – – – Unprinted 5% Free 17.5% kg 642.131
4819.30 90 – – – Other 5% Free 17.5% kg 642.139
– Other sacks and bags, including cones:

HS
CET
DESCRIPTION OF GOODS
DUTY RATE
EPA
VAT
UNIT
SITC REV 4
4819.40 10 – – – Unprinted 15% Free 17.5% kg 642.141
4819.40 90 – – – Other
4819.40 90.10 – – – Paper bags (excluding vacuum cleaner bags) 10% Free 17.5% kg 642.149
4819.40 90.90 – – – Other 10% Free 17.5% kg 642.149
– Other packing containers, including record sleeves:
4819.50 10 – – – Egg boxes and trays 15% Free 17.5% kg 642.151
4819.50 90 – – – Other 15% Free 17.5% kg 642.159
4819.60 00 – Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like 20% Free 17.5% kg 642.16
48.20 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of
paper or paperboard.
4820.10 00 – Registers, account books, note books, order books, receipt books, letter pads, memorandum pads,
diaries and similar articles
4820.10 00.10 – – – Registers, account books, note books, order books, receipt books, letter pads, memorandum pads,
diaries and similar articles 20% 20% 17.5% kg 642.31
4820.10 00.90 – – A4 Diaries 20% 20% 17.5% kg 642.31
4820.20 00 – Exercise books 20% 20% 17.5% kg 642.32
4820.30 00 – Binders (other than book covers), folders and file covers 20% 20% 17.5% kg 642.33
4820.40 00 – Manifold business forms and interleaved carbon sets 20% Free 17.5% kg 642.34
4820.50 00 – Albums for samples or for collections 20% Free 17.5% kg 642.35
4820.90 00 – Other 20% Free 17.5% kg 642.39
48.21 Paper or paperboard labels of all kinds, whether or not printed.
4821.10 00 – Printed
4821.10 00.10 – – Printed Paper labels 15% Free 17.5% kg 892.811
4821.10 00.90 – – Pricing tags, over printed labels, computer and copier labels 15% Free 17.5% kg 892.811
4821.90 00 – Other 15% Free 17.5% kg 892.819
4821.90 00.10 – – -Other labels 15% Free 17.5%
4821.90 00.90 – – – Other pricing tags, over printed labels, computer and copier labels 15% Free 17.5%
48.22 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 5% Free 17.5% kg 642.911
4822.90 00 – Other 5% Free 17.5% kg 642.919
48.23 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper,
paperboard, cellulose
wadding or webs of cellulose fibres.
4823.20 00 – Filter paper and paperboard 5% Free 17.5% kg 642.45
4823.40 00 – Rolls, sheets and dials, printed for self-recording apparatus 5% Free 17.5% kg 642.991

HS
CET
DESCRIPTION OF GOODS
DUTY RATE
EPA
VAT
UNIT
SITC REV 4
– Trays, dishes, plates, cups and the like, of paper or paperboard:
4823.61 00 – – Of bamboo 20% 20% 17.5% kg 642.931
4823.69 00 – – Other 20% 20% 17.5% kg 642.939
4823.70 00 – Moulded or pressed articles of paper pulp 5% Free 17.5% kg 642.992
– Other:
4823.90 10 – – – Dress patterns, of paper Free Free 17.5% kg 642.993
4823.90 30 – – – Other paper and paperboard of a kind used for writing, printing or other graphic purposes 20% 20% 17.5% kg 642.995
4823.90 40 – – – Gummed or adhesive paper in strips or rolls 15% 15% 17.5% kg 642.996
4823.90 90 – – – Other
4823.90 90.10 – – – Calculating machine rools 20% 17.5% kg 642.999
4823.90 90.90 – – – Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape 20% 17.5% kg 642.999

CHAPTER 49

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

Notes

  1. This Chapter does not cover:

(a) Photographic negatives or positives on transparent bases (Chapter 37);

(b) Maps, plans or globes, in relief, whether or not printed (heading 90.23);

(c) Playing cards or other goods of Chapter 95; or

(d) Original engravings, prints or lithographs (heading 97.02), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 97.04, antiques of an age exceeding one hundred years or other articles of Chapter 97.

  1. For the purposes of Chapter 49, the term “printed” also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten.
  2. Newspapers, journals and 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 49.01, whether or not containing advertising material.
  3. Heading 49.01 also covers:

(a) A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;

(b) A pictorial supplement accompanying, and subsidiary to, a bound volume; and

(c) Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.

However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 49.11.

  1. Subject to Note 3 to this Chapter, heading 49.01 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda).

319

Such publications are to be classified in heading 49.11.

  1. For the purposes of heading 49.03, the expression “children’s picture books” means books for children in which the pictures form the principal interest and the text is subsidiary.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
49.01 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets.
4901.10 00 – In single sheets, whether or not folded:
4901.10 10 – – – Brochures, pamphlets and leaflets Free Free 17.5% kg 892.151
4901.10 90 – – – Other Free Free 17.5% kg 892.159
– Other:
4901.91 00 – – Dictionaries and encyclopaedias, and serial instalments thereof Free Free 17.5% kg 892.16
– – Other:
4901.99 10 – – – Brochures and pamphlets Free Free kg 892.191
4901.99 90 – – – Other Free Free kg 892.199
49.02 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material.
– Appearing at least four times a week:
4902.10 10 – – – Newspapers Free Free 17.5% kg 892.211
4902.10 90 – – – Other Free Free 17.5% kg 892.219
4902.90 00 – Other Free Free 17.5% kg 892.29
4903.00 00 Children’s picture, drawing or colouring books. Free Free 17.5% kg 892.12
4904.00 00 Music, printed or in manuscript, whether or not bound or illustrated. Free Free 17.5% kg 892.85
49.05 Maps and hydrographic or similar charts of all
kinds, including atlases, wall maps, topographical plans and globes, printed.
4905.20 00 – In book form Free Free 17.5% kg 892.13
4905.90 00 – Other Free Free 17.5% kg 892.149
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 17.5% kg 892.82
4907.00 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp- impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title.
4907.00 10 – – – Unused postage, revenue or similar stamps Free Free 17.5% kg 892.831
4907.00 20 – – – Bank and currency notes Free Free 17.5% kg 892.832
4907.00 30 – – – Cheque forms 20% 20% 17.5% kg 892.833
4907.00 90 – – – Other 20% 20% 17.5% kg 892.839
49.08 Transfers (decalcomanias).
4908.10 00 – Transfers (decalcomanias), vitrifiable 5% Free 17.5% kg 892.411
4908.90 00 – Other 5% Free 17.5% kg 892.419

321

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
4909.00 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.
4909.00 10 – – – Printed or illustrated postcards 20% See table 17.5% kg 892.421
4909.00 90 – – – Other 20% See table 17.5% kg 892.429
4910.00 00 Calendars of any kind, printed, including calendar blocks. 20% Free 17.5% kg 892.84
49.11 Other printed matter, including printed pictures and photographs.
4911.10 00 – Trade advertising material, commercial catalogues and the like 20% Free 17.5% kg 892.86
– Other:
4911.91 00 – – Pictures, designs and photographs 20% Free 17.5% kg 892.87
– – Other: kg
4911.99 10 – – – Microcopies, anatomical, botanical and other instructional charts and diagrams 5% Free 17.5% kg 892.891
4911.99 20 – – – Schematic maps 10% Free 17.5% kg 892.892
4911.99 30 – – – Calendar backs and window transparencies (other than of paper) 15% 15% 17.5% kg 892.893
4911.99 90 – – – Other
4911.99 90.10 – – – Colour Shade Cards 20% 20% 17.5% kg 892.899
4911.99 90.20 – – – Lottery tickets 20% 20% 17.5% kg 892.899
4911.99 90.90 – – – Other 20% 20% 17.5% kg 892.899

322

SECTION XI

TEXTILES AND TEXTILE ARTICLES

Notes.

  1. This Section does not cover:

(a) Animal brush making bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.11);

(b) Human hair or articles of human hair (heading 05.01, 67.03 or 67.04), except filtering or straining cloth of a kind commonly used in oil presses or the like (heading 59.11);

(c) Cotton linters or other vegetable materials of Chapter 14;

(d) Asbestos of heading 25.24 or articles of asbestos or other products of heading 68.12 or 68.13;

(e) Articles of heading 30.05 or 30.06; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 33.06;

(f) Sensitised textiles of headings 37.01 to 37.04;

(g) Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);

(h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;

(ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;

(k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 43.03 or 43.04;

(l) Articles of textile materials of heading 42.01 or 42.02;

(m) Products or articles of Chapter 48 (for example, cellulose wadding);

(n) Footwear or parts of footwear, gaiters or leggings or similar articles of

323

Chapter 64;
(o) Hair-nets or other headgear or parts thereof of Chapter 65;

(p) Goods of Chapter 67;

(q) Abrasive-coated textile material (heading 68.05) and also carbon fibres or articles of carbon fibres of heading 68.15;

(r) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);

(s) Articles of Chapter 94 (for example, furniture, bedding, luminaires and lighting fittings);

(t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets);

(u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners.); or

(v) Articles of Chapter 97.

  1. (A) Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.

When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.

(B) For the purposes of the above rule:

(a) Gimped horsehair yarn (heading 51.10) and metallised yarn (heading 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;

(b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;
(c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;
(d) Where a Chapter or a heading refers to goods of different textile

324

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.

  1. (A) For the purposes of this Section, and subject to the exceptions in paragraph
    (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as “twine, cordage, ropes and cables”:

(a) Of silk or waste silk, measuring more than 20,000 decitex;

(b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 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 5 turns per metre of Chapter 54;

(c) Silk worm gut of heading 50.06, and monofilaments of Chapter 54;

(d) Metallised yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and

(e) Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06.

  1. (A) For the purposes of 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:

325

(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;

(c) 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;

(d) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and

326

(e) Single, multiple (folded) or cabled yarn of any textile material:

(i) In cross-reeled hanks or skeins; or

(ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).

  1. For the purposes of headings 52.04, 54.01 and 55.08 the expression “sewing thread” means multiple (folded) or cabled yarn:

(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;

(b) Dressed for use as sewing thread; and

(c) With a final “Z” twist.

  1. For the purposes of this Section, the expression “high tenacity yarn” means 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 . . . . . . . . . . . . . . . . . . . . .
. ………….. cN/tex

Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters . . .
. ……………. cN/tex

Single, multiple (folded) or cabled yarn of viscose rayon . . . . . . . . . . . . . . . . . . . . . .
. ………….. cN/tex

  1. 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) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means;

327

(d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;

(e) Cut to size and having undergone a process of drawn thread work;

(f) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);

(g) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.

  1. For the purposes of Chapters 50 to 60:

(a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and

(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.

  1. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.
  2. Elastic products consisting of textile materials combined with rubber threads are classified in this Section.
  3. For the purposes of this Section, the expression “impregnated” includes “dipped”.
  4. For the purposes of this Section, the expression “polyamides” includes “aramids”.
  5. For the purposes of this Section and, where applicable, throughout the Nomenclature, the expression “elastomeric yarn” means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.
  6. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression “textile garments” means garments of headings 61.01 to 61.14 and headings 62.01 to 62.11.

328

  1. Subject to Note 1 to Section XI, textiles, garments and other textile articles, incorporating chemical, mechanical or electronic components for additional functionality, whether incorporated as built-in components or within the fibre or fabric, are classified in their respective headings in Section XI provided that they retain the essential character of the goods of this Section.

Subheading Notes.

  1. In this Section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:

(a) Unbleached yarn
Yarn which:
(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).

(b) 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.

(c) 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.

(d) Unbleached woven fabric
Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.

(e) Bleached woven fabric
Woven fabric which:
(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.

(f) Dyed woven fabric
Woven fabric which:
(i) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or
(ii) consists of coloured yarn of a single uniform colour.

(g) 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.)

(h) Printed woven fabric
Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.
(The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)

The process of mercerisation does not affect the classification of yarns or fabrics within the above categories.

The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.

(i) Plain weave
A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.

  1. (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 or of heading 58.09 consisting of the same textile materials.
    (B) For the application of this rule:

(a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account;

(b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;

(c) in the case of embroidery of heading 58.10 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.

CHAPTER 50

SILK

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
5001.00 00 Silk-worm cocoons suitable for reeling. 5% Free 17.5% kg 261.41
5002.00 00 Raw silk (not thrown). 5% Free 17.5% kg 261.3
5003.00 00 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock). 5% Free 17.5% kg 651.42
5004.00 00 Silk yarn (other than yarn spun from silk waste) not put up for retail sale. 5% Free 17.5% kg 651.92
5005.00 00 Yarn spun from silk waste, not put up for retail sale. 5% Free 17.5% kg 651.93
5006.00 00 Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut. 5% Free 17.5% kg 651.94
50.07 Woven fabrics of silk or of silk waste.
5007.10 00 – Fabrics of noil silk 5% Free 17.5% kg/m2 654.11
5007.20 00 – Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk 5% Free 17.5% kg/m2 654.13
5007.90 00 – Other fabrics 5% Free 17.5% kg/m2 654.19

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 (including dromedary), 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 05.02) and horsehair (heading 05.11).

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
51.01 Wool, not carded or combed.
– Greasy, including fleece-washed wool:
5101.11 00 – – Shorn wool 5% Free 17.5% kg 268.11
5101.19 00 – – Other 5% Free 17.5% kg 268.19
– Degreased, not carbonised:
5101.21 00 – – Shorn wool 5% Free 17.5% kg 268.211
5101.29 00 – – Other 5% Free 17.5% kg 268.219
5101.30 00 – Carbonised 5% Free 17.5% kg 268.29
51.02 Fine or coarse animal hair, not carded or combed.
– Fine animal hair:
5102.11 00 – – Of Kashmir (cashmere) goats 5% Free kg 268.31
5102.19 00 – – Other 5% Free kg 268.39
5102.20 00 – Coarse animal hair 5% Free kg 268.5
51.03 Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock.
5103.10 00 – Noils of wool or of fine animal hair 5% Free 17.5% kg 268.63
5103.20 00 – Other waste of wool or of fine animal hair 5% Free 17.5% kg 268.691
5103.30 00 – Waste of coarse animal hair 5% Free 17.5% kg 268.692
5104.00 00 Garnetted stock of wool or of fine or coarse animal hair. 5% Free 17.5% kg 268.62
51.05 Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments).
5105.10 00 – Carded wool 5% Free 17.5% kg 268.711
– Wool tops and other combed wool:
5105.21 00 – – Combed wool in fragments 5% Free 17.5% kg 268.712
5105.29 00 – – Other 5% Free 17.5% kg 268.73
– Fine animal hair, carded or combed:
5105.31 00 – – Of Kashmir (cashmere) goats 5% Free 17.5% kg 268.7711
5105.39 00 – – Other 5% Free 17.5% kg 268.7719
5105.40 00 – Coarse animal hair, carded or combed 5% Free 17.5% kg 268.772
51.06 Yarn of carded wool, not put up for retail sale.
5106.10 00 – Containing 85% or more by weight of wool 5% Free 17.5% kg 651.12
5106.20 00 – Containing less than 85% by weight of wool 5% Free 17.5% kg 651.17

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
51.07 Yarn combed wool, not put up for retail sale.
5107.10 00 – Containing 85% or more by weight of wool 5% Free 17.5% kg 651.13
5107.20 00 – Containing less than 85% by weight of wool 5% Free 17.5% kg 651.18
51.08 Yarn of fine animal hair (carded or combed), not put up for retail sale.
5108.10 00 – Carded 5% Free 17.5% kg 651.141
5108.20 00 – Combed 5% Free 17.5% kg 651.142
51.09 Yarn of wool or of fine animal hair, put up for retail sale.
5109.10 00 – Containing 85% or more by weight of wool or of fine animal hair 5% Free 17.5% kg 651.16
5109.90 00 – Other 5% Free 17.5% kg 651.19
5110.00 00 Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not
put up for retail sale. 5% Free 17.5% kg 651.15
51.11 Woven fabrics of carded wool or of carded fine animal hair.
– Containing 85% or more by weight of wool or of fine animal hair:
5111.11 00 – – Of a weight not exceeding 300 g/m2 5% Free 17.5% kg 654.211
5111.19 00 – – Other 5% Free 17.5% kg 654.212
5111.20 00 – Other, mixed mainly or solely with man-made filaments 5% Free 17.5% kg 654.311
5111.30 00 – Other, mixed mainly or solely with man-made staple fibres 5% Free 17.5% kg 654.312
5111.90 00 – Other 5% Free 17.5% kg 654.33
5112.00 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 5% Free 17.5% kg 654.221
5112.19 00 – – Other 5% Free 17.5% kg 654.229
5112.20 00 – Other, mixed mainly or solely with man-made filaments 5% Free 17.5% kg 654.321
5112.30 00 – Other, mixed mainly or solely with man-made staple fibres 5% Free 17.5% kg 654.329
5112.90 00 – Other 5% Free 17.5% kg 654.34
5113.00 00 Woven fabrics of coarse animal hair or of horsehair. 5% 17.5% kg 654.92

CHAPTER 52 COTTON

Subheading Note.

  1. For the purposes of subheadings 5209.42 and 5211.42, the expression “denim” means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.

337

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
5201.00 Cotton, not carded or combed.
5201.00 10 – – – Sea Island cotton 5% Free 17.5% kg 263.11
5201.00 90 – – – Other 5% Free 17.5% kg 263.19
52.02 Cotton waste (including yarn waste and garnetted stock).
5202.10 00 – Yarn waste (including thread waste) 5% Free 17.5% kg 263.31
– Other:
5202.91 00 – – Garnetted stock 5% Free 17.5% kg 263.32
5202.99 00 – – Other 5% Free 17.5% kg 263.39
5203.00 00 Cotton, carded or combed. 5% Free 17.5% kg 263.4
52.04 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 5% Free 17.5% kg 651.211
5204.19 00 – – Other 5% Free 17.5% kg 651.219
5204.20 00 – Put up for retail sale 5% Free 17.5% kg 651.22
52.05 Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale.
– Single yarn, of uncombed fibres:
5205.11 00 – – Measuring 714.29 decitex or more (not exceeding 14 metric number) 5% Free 17.5% kg 651.331
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) 5% Free 17.5% kg 651.3312
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) 5% Free 17.5% kg 651.3313
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) 5% Free 17.5% kg 651.3314
5205.15 00 – – Measuring less than 125 decitex (exceeding 80 metric number) 5% Free 17.5% kg 651.3315
– Single yarn, of combed fibres:
5205.21 00 – – Measuring 714.29 decitex or more (not exceeding 14 metric number) 5% Free 17.5% kg 651.3321
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) 5% Free 17.5% kg 651.3322

338

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
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) 5% Free 17.5% kg 651.3323
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) 5% Free 17.5% kg 651.3324
5205.26 00 – – Measuring less than 125 decitex but not less than
106.38 decitex ( exceeding 80 metric number but not exceeding 94 metric number) 5% Free 17.5% kg 651.3325
5205.27 00 – – Measuring less than 106.38 decitex but not less
than 83.33 decitex ( exceeding 94 metric number but not exceeding 120 metric number) 5% Free 17.5% kg 651.3326
5205.28 00 – – Measuring less than 83.33 decitex (exceeding 120 metric number) 5% Free 17.5% kg 651.3327
– 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) 5% Free 17.5% kg 651.3331
5205.32 00 – – Measuring per single yarn less than 714.29 decitex but not less 5% Free 17.5% kg 651.3332
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) 5% Free 17.5% kg 651.3333
5205.34 00 – – Measuring per single yarn less than 192.31 decitex but not less 5% Free 17.5% kg 651.3334
5205.35 00 – – Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) 5% Free 17.5% kg 651.3335
– Multiple (folded) or cabled yarn, of combed fibres:
5205.41 00 – – Measuring per single yarn 714.29 decitex or more (not exceedi 5% Free 17.5% kg 651.3341
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) 5% Free 17.5% kg 651.3342

339

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
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) 5% Free 17.5% kg 651.3343
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) 5% Free 17.5% kg 651.3344
5205.46 00 – – Measuring per single yarn less than 125 decitex but not less 5% Free 17.5% kg 651.3345
5205.47 00 – – Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) 5% Free 17.5% kg 651.3346
5205.48 00 – – Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) 5% Free 17.5% kg 651.3347
52.06 Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale).
– Single yarn, of uncombed fibres:
5206.11 00 – – Measuring 714.29 decitex or more (not exceeding 14 metric number) 5% Free 17.5% kg 651.3411
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) 5% Free 17.5% kg 651.3412
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) 5% Free 17.5% kg 651.3413
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) 5% Free 17.5% kg 651.3414
5206.15 00 – – Measuring less than 125 decitex (exceeding 80 metric number) 5% Free 17.5% kg 651.3415
– Single yarn, of combed fibres:
5206.21 00 – – Measuring 714.29 decitex or more (not exceeding 14 metric number) 5% Free 17.5% kg 651.3421
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) 5% Free 17.5% kg 651.3422

340

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
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) 5% Free 17.5% kg 651.3423
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) 5% Free 17.5% kg 651.3424
5206.25 00 – – Measuring less than 125 decitex (exceeding 80 metric number) 5% Free 17.5% kg 651.3425
– Multiple (folded) or cabled yarn, of uncombed fibres: 17.5%
5206.31 00 – – Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) 5% Free 17.5% kg 651.3431
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) 5% Free 17.5% kg 651.3432
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) 5% Free 17.5% kg 651.3433
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) 5% Free 17.5% kg 651.3434
5206.35 00 – – Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) 5% Free 17.5% kg 651.3435
– 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) 5% Free 17.5% kg 651.3441
5206.42 00 – – Measuring per single yarn less than 714.29 decitex but not less 5% Free 17.5% kg 651.3442
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 number per single yarn) 5% Free 17.5% kg 651.3443
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) 5% Free 17.5% kg 651.3444

341

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
5206.45 00 – – Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) 5% Free 17.5% kg 651.3445
52.07 Cotton yarn (other than sewing thread) put up for retail sale.
5207.10 00 – Containing 85% or more by weight of cotton 5% Free 17.5% kg 651.31
5207.90 00 – Other 5% Free 17.5% kg 651.32
52.08 Woven fabric of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2.
– Unbleached:
– – Plain weave, weighing not more than 100 g/m2:
5208.11 10 – – – Of Sea Island cotton 5% Free 17.5% kg/m2 652.211
5208.11 90 – – – Other 5% Free 17.5% kg/m2 652.212
– – Plain weave, weighing more than 100 g/m2:
5208.12 10 – – – Of Sea Island cotton 5% Free 17.5% kg/m2 652.213
5208.12 90 – – – Other 5% Free 17.5% kg/m2 652.214
5208.13 00 – – 3-thread or 4-thread twill, including cross twill 5% Free 17.5% kg/m2 652.215
5208.19 00 – – Other fabrics 5% Free 17.5% kg/m2 652.219
– Bleached:
– – Plain weave, weighing not more than 100 g/m2:
5208.21 10 – – – Of Sea Island cotton 5% Free 17.5% kg/m2 652.311
5208.21 90 – – – Other 5% Free 17.5% kg/m2 652.312
– – Plain weave, weighing more than 100 g/m2:
5208.22 10 – – – Of Sea Island cotton 5% Free kg/m2 652.313
5208.22 90 – – – Other 5% Free kg/m2 652.314
5208.23 00 – – 3-thread or 4-thread twill, including cross twill 5% Free kg/m2 652.315
5208.29 00 – – Other fabrics 5% Free kg/m2 652.319
– Dyed:
5208.31 00 – – Plain weave, weighing not more than 100 g/m2 5% Free 17.5% kg/m2 652.321
5208.32 00 – – Plain weave, weighing more than 100 g/m2 5% Free 17.5% kg/m2 652.322
5208.33 00 – – 3-thread or 4-thread twill, including cross twill 5% Free 17.5% kg/m2 652.323
5208.39 00 – – Other fabrics 5% Free 17.5% kg/m2 652.329
– Of yarns of different colours:
5208.41 00 – – Plain weave, weighing not more than 100 g/m2 5% Free 17.5% kg/m2 652.331
5208.42 00 – – Plain weave, weighing more than 100 g/m2 5% Free 17.5% kg/m2 652.332

342

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
5208.43 00 – – 3-thread or 4-thread twill, including cross twill 5% Free 17.5% kg/m2 652.333
5208.49 00 – – Other fabrics 5% Free 17.5% kg/m2 652.339
– Printed:
5208.51 00 – – Plain weave, weighing not more than 100 g/m2 5% Free 17.5% kg/m2 652.341
5208.52 00 – – Plain weave, weighing more than 100 g/m2 5% Free 17.5% kg/m2 652.342
5208.59 00 – – Other fabrics 5% Free 17.5% kg/m2 652.349
52.09 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2.
– Unbleached:
– – Plain weave:
5209.11 10 – – – Of Sea Island cotton 5% Free 17.5% kg/m2 652.221
5209.11 90 – – – Other 5% Free 17.5% kg/m2 652.222
5209.12 00 – – 3-thread or 4-thread twill, including cross twill 5% Free 17.5% kg/m2 652.223
5209.19 00 – – Other fabrics 5% Free 17.5% kg/m2 652.229
– Bleached:
– – Plain weave:
5209.21 10 – – – Of Sea Island cotton 5% Free 17.5% kg/m2 652.411
5209.21 90 – – – Other 5% Free 17.5% kg/m2 652.412
5209.22 00 – – 3-thread or 4-thread twill, including cross twill 5% Free 17.5% kg/m2 652.413
5209.29 00 – – Other fabrics 5% Free 17.5% kg/m2 652.419
– Dyed:
5209.31 00 – – Plain weave 5% Free 17.5% kg/m2 651.421
5209.32 00 – – 3-thread or 4-thread twill, including cross twill 5% Free 17.5% kg/m2 652.422
5209.39 00 – – Other fabrics 5% Free 17.5% kg/m2 652.429
– Of yarns of different colours:
5209.41 00 – – Plain weave 5% Free 17.5% kg/m2 652.441
5209.42 00 – – Denim 5% Free 17.5% kg/m2 652.43
5209.43 00 – – Other fabrics of 3-thread or 4-thread twill, including cross twill 5% Free 17.5% kg/m2 652.442
5209.49 00 – – Other fabrics 5% Free 17.5% kg/m2 652.449
– Printed:
5209.51 00 – – Plain weave 5% Free 17.5% kg/m2 652.451
5209.52 00 – – 3-thread or 4-thread twill, including cross twill 5% Free 17.5% kg/m2 652.452
5209.59 00 – – Other fabrics 5% Free 17.5% kg/m2 652.459
52.10 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with
man-made fibres, weighing not more than 200 g/m2.
– Unbleached:

343

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
5210.11 00 – – Plain weave 5% Free 17.5% kg/m2 652.231
5210.19 00 – – Other fabrics 5% Free 17.5% kg/m2 652.239
– Bleached:
5210.21 00 – – Plain weave 5% Free 17.5% kg/m2 652.511
5210.29 00 – – Other fabrics 5% Free 17.5% kg/m2 652.519
– Dyed:
5210.31 00 – – Plain weave 5% Free 17.5% kg/m2 652.521
5210.32 00 – – 3-thread or 4-thread twill, including cross twill 5% Free 17.5% kg/m2 652.522
5210.39 00 – – Other fabrics 5% Free 17.5% kg/m2 652.529
– Of yarns of different colours:
5210.41 00 – – Plain weave 5% Free 17.5% kg/m2 652.531
5210.49 00 – – Other fabrics 5% Free 17.5% kg/m2 652.539
– Printed:
5210.51 00 – – Plain weave 5% Free 17.5% kg/m2 652.541
5210.59 00 – – Other fabrics 5% Free 17.5% kg/m2 652.549
52.11 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with
man-made fibres, weighing more than 200 g/m2.
– Unbleached:
5211.11 00 – – Plain weave 5% Free 17.5% kg/m2 652.241
5211.12 00 – – 3-thread or 4-thread twill, including cross twill 5% Free 17.5% kg/m2 652.242
5211.19 00 – – Other fabrics 5% Free 17.5% kg/m2 652.249
5211.20 00 – Bleached 5% Free 17.5% kg/m2 652.61
– Dyed:
5211.31 00 – – Plain weave 5% Free 17.5% kg/m2 652.621
5211.32 00 – – 3-thread or 4-thread twill, including cross twill 5% Free 17.5% kg/m2 652.622
5211.39 00 – – Other fabrics 5% Free 17.5% kg/m2 652.629
– Of yarns of different colours:
5211.41 00 – – Plain weave 5% Free 17.5% kg/m2 652.641
5211.42 00 – – Denim 5% Free 17.5% kg/m2 652.63
5211.43 00 – – Other fabrics of 3-thread or 4-thread twill, including cross twill 5% Free 17.5% kg/m2 652.642
5211.49 00 – – Other fabrics 5% Free 17.5% kg/m2 652.649
– Printed:
5211.51 00 – – Plain weave 5% Free 17.5% kg/m2 652.651
5211.52 00 – – 3-thread or 4-thread twill, including cross twill 5% Free 17.5% kg/m2 652.652
5211.59 00 – – Other fabrics 5% Free 17.5% kg/m2 652.659
52.12 Other woven fabrics of cotton.
– Weighing not more than 200 g/m2:
5212.11 00 – – Unbleached 5% Free 17.5% kg/m2 652.25
5212.12 00 – – Bleached 5% Free 17.5% kg/m2 652.91
5212.13 00 – – Dyed 5% Free 17.5% kg/m2 652.92

344

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
5212.14 00 – – Of yarns of different colours 5% Free 17.5% kg/m2 652.93
5212.15 00 – – Printed 5% Free 17.5% kg/m2 652.94
– Weighing more than 200 g/m2:
5212.21 00 – – Unbleached 5% Free 17.5% kg/m2 652.26
5212.22 00 – – Bleached 5% Free 17.5% kg/m2 652.95
5212.23 00 – – Dyed 5% Free 17.5% kg/m2 652.96
5212.24 00 – – Of yarns of different colours 5% Free 17.5% kg/m2 652.97
5212.25 00 – – Printed 5% Free 17.5% kg/m2 652.98

CHAPTER 53

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

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
53.01 Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock).
5301.10 00 – Flax, raw or retted 5% Free 17.5% kg 265.11
– Flax, broken, scutched, hackled or otherwise processed, but not spun:
5301.21 00 – – Broken or scutched 5% Free 17.5% kg 265.121
5301.29 00 – – Other 5% Free 17.5% kg 265.129
5301.30 00 – Flax tow and waste 5% Free 17.5% kg 265.13
53.02 True hemp (Cannabis sativa L.) , raw or processed
but not spun; tow and waste of true hemp (including yarn waste and garnetted stock).
5302.10 00 – True hemp, raw or retted 5% Free 17.5% kg 265.21
5302.90 00 – Other 5% Free 17.5% kg 265.29
53.03 Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not
spun; tow and waste of these fibres (including yarn waste and garnetted stock).
5303.10 00 – Jute and other textile bast fibres, raw or retted 5% Free 17.5% kg 264.1
5303.90 00 – Other 5% Free 17.5% kg 264.9
[53.04] Deleted
5305.00 00 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). 5% Free 17.5% kg 265.8
53.06 Flax yarn.
5306.10 00 – Single 5% Free 17.5% kg 651.961
5306.20 00 – Multiple (folded) or cabled 5% Free 17.5% kg 651.962
53.07 Yarn of jute or of other textile bast fibres of heading 53.03.
5307.10 00 – Single 5% Free 17.5% kg 651.971
5307.20 00 – Multiple (folded) or cabled 5% Free 17.5% kg 651.972
53.08 Yarn of other vegetable textile fibres; paper yarn.
5308.10 00 – Coir yarn 5% Free 17.5% kg 651.991

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
5308.20 00 – True hemp yarn 5% Free 17.5% kg 651.992
5308.90 00 – Other 5% Free 17.5% kg 651.999
53.09 Woven fabrics of flax.
– Containing 85% or more by weight of flax:
5309.11 00 – – Unbleached or bleached 5% Free 17.5% kg/m2 654.411
5309.19 00 – – Other 5% Free 17.5% kg/m2 654.419
– Containing less than 85% by weight of flax:
5309.21 00 – – Unbleached or bleached 5% Free 17.5% kg/m2 654.421
5309.29 00 – – Other 5% Free 17.5% kg/m2 654.429
53.10 Woven fabrics of jute or of other textile bast fibres of heading 53.03.
5310.10 00 – Unbleached 5% Free 17.5% kg/m2 654.51
5310.90 00 – Other 5% Free 17.5% kg/m2 654.59
5311.00 00 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn. 5% Free 17.5% kg/m2 654.93

CHAPTER 54

MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS

Notes.

  1. Throughout the Nomenclature, the term “man-made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes, either:

(a) By polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification or polymers produced by this process (for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)); or

(b) By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification or natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or algmates.

The terms “synthetic” and “artificial”, used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b). Strip and the like of headings 54.04 or 54.05 are not considered to be man-made fibres.

The terms “man-made”, “synthetic” and “artificial” shall have the same meanings when used in relation to “textile materials”.

  1. Headings 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55.

349

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
54.01 Sewing thread of man-made filaments, whether or not put up for retail sale.
5401.10 00 – Of synthetic filaments:
5401.10 10 – – – Not put up for retail sale 5% Free 17.5% kg 651.411
5401.10 20 – – – Put up for retail sale 5% Free 17.5% kg 651.412
– Of artificial filaments:
5401.20 10 – – – Not put up for retail sale 5% Free 17.5% kg 651.421
5401.20 20 – – – Put up for retail sale 5% Free 17.5% kg 651.422
54.02 Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament
of less than 67 decitex.
– High tenacity yarn of nylon or other polyamides, whether or not textured:
5402.11 00 – – Of aramids 5% Free 17.5% kg 652.6211
5402.19 00 – – Other 5% Free 17.5% kg 652.6519
5402.20 00 – High tenacity yarn of polyesters, whether or not textured 5% Free 17.5% kg 651.622
– Textured yarn:
5402.31 00 – – Of nylon or other polyamides, measuring per single yarn not more than 50 tex 5% Free 17.5% kg 651.511
5402.32 00 – – Of nylon or other polyamides, measuring per single yarn more than 50 tex 5% Free 17.5% kg 651.512
5402.33 00 – – Of polyesters 5% Free 17.5% kg 651.52
5402.34 00 – – Of polypropylene 5% 5% 17.5% kg 651.591
5402.39 00 – – Other 5% Free 17.5% kg 651.599
– Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre:
5402.44 00 – – Elastomeric 5% 5% 17.5% kg 651.634
5402.45 00 – – Other, of nylon or other polyamides 5% 5% 17.5% kg 651.635
5402.46 00 – – Other, of polyesters, partially oriented 5% 5% 17.5% kg 651.636
5402.47 00 – – Other, of polyesters 5% 5% 17.5% kg 651.637
5402.48 00 – – Other, of polypropylene 5% 5% 17.5% kg 651.638
5402.49 00 – – Other 5% 5% 17.5% kg 651.639
– Other yarn, single, with a twist exceeding 50 turns per metre:
5402.51 00 – – Of nylon or other polyamides 5% Free 17.5% kg 651.641
5402.52 00 – – Of polyesters 5% Free 17.5% kg 651.642
5402.53 00 – – Of polypropylene 5% 5% 17.5% kg 651.643
5402.59 00 – – Other 5% Free 17.5% kg 651.649
– Other yarn, multiple (folded) or cabled:
5402.61 00 – – Of nylon or other polyamides 5% Free 17.5% kg 651.691
5402.62 00 – – Of polyesters 5% Free 17.5% kg 651.692
5402.63 00 – – Of polypropylene 5% 5% 17.5% kg 651.693

350

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
5402.69 00 – – Other 5% Free 17.5% kg 651.699
54.03 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 5% Free kg 651.73
– Other yarn, single:
5403.31 00 – – Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre 5% Free kg 651.74
5403.32 00 – – Of viscose rayon, with a twist exceeding 120 turns per metre 5% Free kg 651.751
5403.33 00 – – Of cellulose acetate 5% Free kg 651.752
5403.39 00 – – Other 5% Free kg 651.759
– Other yarn, multiple (folded) or cabled:
5403.41 00 – – Of viscose rayon 5% Free 17.5% kg 651.761
5403.42 00 – – Of cellulose acetate 5% Free 17.5% kg 651.762
5403.49 00 – – Other 5% Free 17.5% kg 651.769
54.04 Synthetic monofilament of 67 decitex or more and of which no cross- sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm.
– Monofilament:
5404.11 00 – – Elastomeric 5% 5% 17.5% kg 651.8811
5404.12 00 – – Other, of polypropylene 5% 5% 17.5% kg 651.8812
5404.19 00 – – Other 5% 5% 17.5% kg 651.8819
5404.90 00 – Other 5% Free 17.5% kg 651.889
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. 5% Free 17.5% kg 651.77
5406.00 00 Man-made filament yarn (other than sewing thread), put up for retail sale. 5% Free 17.5% kg&m2 651,78
54.07 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04.
5407.10 00 – Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters 5% 5% 17.5% kg&m2 653.11
5407.20 00 – Woven fabrics obtained from strip or the like 5% 5% 17.5% kg&m2 653.12
5407.30 00 – Fabrics specified in Note 9 to Section XI 5% 5% 17.5% kg&m2 653.13
– Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polymides:
5407.41 00 – – Unbleached or bleached 5% 5% 17.5% kg&m2 653.141
5407.42 00 – – Dyed 5% 5% 17.5% kg&m2 653.142

351

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
5407.43 00 – – Of yarns of different colours 5% 5% 17.5% kg&m2 653.143
5407.44 00 – – Printed 5% 5% 17.5% kg&m2 653.144
– Other woven fabrics, containing 85% or more by weight of textured polyester filaments:
5407.51 00 – – Unbleached or bleached 5% 5% 17.5% kg&m2 653.151
5407.52 00 – – Dyed 5% 5% 17.5% kg&m2 653.152
5407.53 00 – – Of yarns of different colours 5% 5% 17.5% kg&m2 653.153
5407.54 00 – – Printed 5% 5% 17.5% kg&m2 653.154
– Other woven fabrics, containing 85% or more by weight of polyester filaments:
5407.61 00 – – Containing 85% or more by weight of non- textured polyester filaments 5% 5% 17.5% kg&m2 653.16
5407.69 00 – – Other 5% 5% 17.5% kg&m2 653.171
– Other woven fabrics, containing 85% or more by weight of synthetic filaments:
5407.71 00 – – Unbleached or bleached 5% 5% 17.5% kg&m2 653.172
5407.72 00 – – Dyed 5% 5% 17.5% kg&m2 653.173
5407.73 00 – – Of yarns of different colours 5% 5% 17.5% kg&m2 653.174
5407.74 00 – – Printed 5% 5% 17.5% kg&m2 653.175
– Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton:
5407.81 00 – – Unbleached or bleached 5% 5% 17.5% kg&m2 653.181
5407.82 00 – – Dyed 5% 5% 17.5% kg&m2 653.182
5407.83 00 – – Of yarns of different colours 5% 5% 17.5% kg&m2 653.183
5407.84 00 – – Printed 5% 5% 17.5% kg&m2 653.184
– Other woven fabrics:
5407.91 00 – – Unbleached or bleached 5% 5% 17.5% kg&m2 653.191
5407.92 00 – – Dyed 5% 5% 17.5% kg&m2 653.192
5407.93 00 – – Of yarns of different colours 5% 5% 17.5% kg&m2 653.193
5407.94 00 – – Printed 5% 5% 17.5% kg&m2 653.194
54.08 Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05.
5408.10 00 – Woven fabrics obtained from high tenacity yarn of viscose rayon 5% 5% 17.5% kg&m2 653.51
– Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like:
5408.21 00 – – Unbleached or bleached 5% 5% 17.5% kg&m2 653.521
5408.22 00 – – Dyed % % 17.5% kg&m2 653.522
5408.23 00 – – Of yarns of different colours 5% 5% 17.5% kg&m2 653.523
5408.24 00 – – Printed 5% 5% 17.5% kg&m2 653.524
– Other woven fabrics:
5408.31 00 – – Unbleached or bleached 5% 5% 17.5% kg&m2 653.591

352

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
5408.32 00 – – Dyed 5% 5% 17.5% kg&m2 653.592
5408.33 00 – – Of yarns of different colours 5% 5% 17.5% kg&m2 653.593
5408.34 00 – – Printed 5% 5% 17.5% kg&m2 653.594

CHAPTER 55

MAN-MADE STAPLE FIBRES

Note.

  1. Headings 55.01 and 55.02 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications:

(a) Length of tow exceeding 2 m;

(b) Twist less than 5 turns per metre;

(c) Measuring per filament less than 67 decitex;

(d) Synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length;

(e) Total measurement of tow more than 20,000 decitex.

Two of a length not exceeding 2 m is to be classified in heading 55.03 or 55.04.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
55.01 Synthetic filament tow.
– Of nylon or other polyamides:
5501.11 00 — Of aramids 5% 5% kg 266.611
5501.19 00 — Other 5% 5% kg 266.612
5501.20 00 – Of polyesters 5% Free kg 266.62
5501.30 00 – Acrylic or modacrylic 5% Free kg 266.63
5501.40 00 – Of polypropylene 5% 5% kg 266.691
5501.90 00 – Other 5% Free kg 266.699
55.02 Artificial filament tow.
5502.10 00 – Of cellulose acetate 5% Free 17.5% kg 267.121
5502.90 00 – Other 5% Free 17.5% kg 267.129
55.03 Synthetic staple fibres, not carded, combed or otherwise processed for spinning.
– Of nylon or other polyamides:
5503.11 00 – – Of aramids 5% Free 17.5% kg 266.511
5503.19 00 – – Other 5% Free 17.5% kg 266.519
5503.20 00 – Of polyesters 5% Free 17.5% kg 266.52
5503.30 00 – Acrylic or modacrylic 5% Free 17.5% kg 266.53
5503.40 00 – Of polypropylene 5% Free 17.5% kg 266.591
5503.90 00 – Other 5% Free 17.5% kg 266.599
55.04 Artificial staple fibres, not carded, combed or otherwise processed for spinning.
5504.10 00 – Of viscose rayon 5% Free 17.5% kg 267.111
5504.90 00 – Other 5% Free 17.5% kg 267.119
55.05 Waste (including noils, yarn waste and garneted stock) of man-made fibres.
5505.10 00 – Of synthetic fibres 5% Free 17.5% kg 267.21
5505.20 00 – Of artificial fibres 5% Free 17.5% kg 267.22
55.06 Synthetic staple fibres, carded, combed or otherwise processed for spinning.
5506.10 00 – Of nylon or other polyamides 5% Free 17.5% kg 266.71
5506.20 00 – Of polyesters 5% Free 17.5% kg 266.72
5506.30 00 – Acrylic or modacrylic 5% Free 17.5% kg 266.73
5506.40 00 – Of polypropylene 5% 5% 17.5% kg 266.791
5506.90 00 – Other 5% Free 17.5% kg 266.79
5507.00 00 Artificial staple fibres, carded, combed or otherwise processed for spinning. 5% Free 17.5% kg 267.13
55.08 Sewing thread of man-made staple fibres, whether or not put up for retail sale.
– Of synthetic staple fibres:
5508.10 10 – – – Not put up for retail sale 5% Free 17.5% kg 651.431

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
5508.10 20 – – – Put up for retail sale 5% Free 17.5% kg 651.432
– Of artificial staple fibres:
5508.20 10 – – – Not put up for retail sale 5% Free 17.5% kg 651.441
5508.20 20 – – – Put up for retail sale 5% Free 17.5% kg 651.442
55.09 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 5% Free 17.5% kg 651.821
5509.12 00 – – Multiple (folded) or cabled yarn 5% Free 17.5% kg 651.822
– Containing 85% or more by weight of polyester staple fibres:
5509.21 00 – – Single yarn 5% Free 17.5% kg 651.823
5509.22 00 – – Multiple (folded) or cabled yarn 5% Free 17.5% kg 651.824
– Containing 85% or more by weight of acrylic or modacrylic staple fibres:
5509.31 00 – – Single yarn 5% Free 17.5% kg 651.825
5509.32 00 – – Multiple (folded) or cabled yarn 5% Free 17.5% kg 651.826
– Other yarn, containing 85% or more by weight of synthetic staple fibres:
5509.41 00 – – Single yarn 5% Free 17.5% kg 651.827
5509.42 00 – – Multiple (folded) or cabled yarn 5% Free 17.5% kg 651.828
– Other yarn, of polyester staple fibres:
5509.51 00 – – Mixed mainly or solely with artificial staple fibres 5% Free 17.5% kg 651.8411
5509.52 00 – – Mixed mainly or solely with wool or fine animal hair 5% Free 17.5% kg 651.8412
5509.53 00 – – Mixed mainly or solely with cotton 5% Free 17.5% kg 651.8413
5509.59 00 – – Other 5% Free 17.5% kg 651.8419
– Other yarn, of acrylic or modacrylic staple fibres:
5509.61 00 – – Mixed mainly or solely with wool or fine animal hair 5% Free 17.5% kg 651.8421
5509.62 00 – – Mixed mainly or solely with cotton 5% Free 17.5% kg 651.8422
5509.69 00 – – Other 5% Free 17.5% kg 651.8429
– Other yarn:
5509.91 00 – – Mixed mainly or solely with wool or fine animal hair 5% Free 17.5% kg 651.84691
5509.92 00 – – Mixed mainly or solely with cotton 5% Free 17.5% kg 651.8492
5509.99 00 – – Other 5% Free 17.5% kg 651.8499
55.10 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale.
– Containing 85% or more by weight of artificial staple fibres:
5510.11 00 – – Single yarn 5% Free 17.5% kg 651.861
5510.12 00 – – Multiple (folded) or cabled yarn 5% Free 17.5% kg 651.862

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
5510.20 00 – Other yarn, mixed mainly or solely with wool or fine animal hair 5% Free 17.5% kg 651.871
5510.30 00 – Other yarn, mixed mainly or solely with cotton 5% Free 17.5% kg 651.872
5510.90 00 – Other yarn 5% Free 17.5% kg 651.879
55.11 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 5% Free 17.5% kg 651.81
5511.20 00 – Of synthetic staple fibres, containing less than 85% by weight of such fibres 5% Free 17.5% kg 651.83
5511.30 00 – Of artificial staple fibres 5% Free 17.5% kg 651.85
55.12 Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres.
– Containing 85% or more by weight of polyester staple fibres:
5512.11 00 – – Unbleached or bleached 5% Free 17.5% kg&m2 653.211
5512.19 00 – – Other 5% Free 17.5% kg&m2 653.219
– Containing 85% or more by weight of acrylic or modacrylic staple fibres:
5512.21 00 – – Unbleached or bleached 5% Free 17.5% kg&m2 653.251
5512.29 00 – – Other 5% Free 17.5% kg&m2 653.259
– Other:
5512.91 00 – – Unbleached or bleached 5% Free 17.5% kg&m2 653.291
5512.99 00 – – Other 5% Free 17.5% kg&m2 653.299
55.13 Woven fabrics of synthetic staple fibres, containing less
than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2.
– Unbleached or bleached:
5513.11 00 – – Of polyester staple fibres, plain weave 5% Free 17.5% kg&m2 653.311
5513.12 00 – – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 5% Free 17.5% kg&m2 653.312
5513.13 00 – – Other woven fabrics of polyester staple fibres 5% Free 17.5% kg&m2 653.313
5513.19 00 – – Other woven fabrics 5% Free 17.5% kg&m2 653.321
– Dyed:
5513.21 00 – – Of polyester staple fibres, plain weave 5% Free 17.5% kg&m2 653.314
5513.23 00 – – Other woven fabrics of polyester staple fibres 5% Free 17.5% kg&m2 653.316
5513.29 00 – – Other woven fabrics 5% Free 17.5% kg&m2 653.322
– Of yarns of different colours:
5513.31 00 – – Of polyester staple fibres, plain weave 5% Free 17.5% kg&m2 653.317
5513.39 00 – – Other woven fabrics 5% Free 17.5% kg&m2 653.323
– Printed:
5513.41 00 – – Of polyester staple fibres, plain weave 5% Free 17.5% kg&m2 653.3192

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
5513.49 00 – – Other woven fabrics 5% Free 17.5% kg&m2 653.329
55.14 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or
solely with cotton, of a weight exceeding 170 g/m2.
– Unbleached or bleached:
5514.11 00 – – Of polyester staple fibres, plain weave 5% Free 17.5% kg&m2 653.331
5514.12 00 – – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 5% Free 17.5% kg&m2 653.332
5514.19 00 – – Other woven fabrics 5% Free 17.5% kg&m2 653.341
– Dyed:
5514.21 00 – – Of polyester staple fibres, plain weave 5% Free 17.5% kg&m2 653.334
5514.22 00 – – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 5% Free 17.5% kg&m2 653.335
5514.23 00 – – Other woven fabrics of polyester staple fibres 5% Free 17.5% kg&m2 653.336
5514.29 00 – – Other woven fabrics 5% Free 17.5% kg&m2 653.342
5514.30 00 – Of yarns of different colours 5% 5% 17.5% kg&m2 653.35
– Printed:
5514.41 00 – – Of polyester staple fibres, plain weave 5% Free 17.5% kg&m2 653.337
5514.42 00 – – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 5% Free 17.5% kg&m2 653.338
5514.43 00 – – Other woven fabrics of polyester staple fibres 5% Free 17.5% kg&m2 653.3399
5514.49 00 – – Other woven fabrics 5% Free 17.5% kg&m2 653.349
55.15 Other woven fabrics of synthetic staple fibres.
– Of polyester staple fibres:
5515.11 00 – – Mixed mainly or solely with viscose rayon stable fibres 5% Free kg&m2 653.431
5515.12 00 – – Mixed mainly or solely with man-made filaments 5% Free kg&m2 653.421
5515.13 00 – – Mixed mainly or solely with wool or fine animal hair 5% Free kg&m2 653.411
5515.19 00 – – Other 5% Free kg&m2 653.432
– Of acrylic or modacrylic staple fibres:
5515.21 00 – – Mixed mainly or solely with man-made filaments 5% Free 17.5% kg&m2 653.422
5515.22 00 – – Mixed mainly or solely with wool or fine animal hair 5% Free 17.5% kg&m2 653.412
5515.29 00 – – Other 5% Free 17.5% kg&m2 653.433
– Other woven fabrics:
5515.91 00 – – Mixed mainly or solely with man-made filaments 5% Free 17.5% kg&m2 653.423
5515.99 00 – – Other 5% Free 17.5% kg&m2 653.439
55.16 Woven fabrics of artificial staple fibres.
– Containing 85% or more by weight of artificial stable fibres:
5516.11 00 – – Unbleached or bleached 5% Free 17.5% kg&m2 653.61
5516.12 00 – – Dyed 5% Free 17.5% kg&m2 653.62

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
5516.13 00 – – Of yarns of different colours 5% Free 17.5% kg&m2 653.63
5516.14 00 – – Printed 5% Free 17.5% kg&m2 653.64
– Containing less than 85% by weight of artificial stable fibres, mixed mainly or solely with man-made filaments:
5516.21 00 – – Unbleached or bleached 5% Free 17.5% kg&m2 653.831
5516.22 00 – – Dyed 5% Free 17.5% kg&m2 653.832
5516.23 00 – – Of yarns of different colours 5% Free 17.5% kg&m2 653.833
5516.24 00 – – Printed 5% Free 17.5% kg&m2 653.834
– 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 5% Free 17.5% kg&m2 653.821
5516.32 00 – – Dyed 5% Free 17.5% kg&m2 653.822
5516.33 00 – – Of yarns of different colours 5% Free 17.5% kg&m2 653.823
5516.34 00 – – Printed 5% Free 17.5% kg&m2 653.824
– Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton:
5516.41 00 – – Unbleached or bleached 5% Free 17.5% kg&m2 653.811
5516.42 00 – – Dyed 5% Free 17.5% kg&m2 653.812
5516.43 00 – – Of yarns of different colours 5% Free 17.5% kg&m2 653.813
5516.44 00 – – Printed 5% Free 17.5% kg&m2 653.814
– Other:
5516.91 00 – – Unbleached or bleached 5% Free 17.5% kg&m2 653.891
5516.92 00 – – Dyed 5% Free 17.5% kg&m2 653.892
5516.93 00 – – Of yarns of different colours 5% Free 17.5% kg&m2 653.893
5516.94 00 – – Printed 5% Free 17.5% kg&m2 653.894

CHAPTER 56

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

Notes.

  1. This Chapter does not cover:

(a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading 34.01, polishes, creams or similar preparations of heading 34.05, fabric softeners of heading 38.09) where the textile material is present merely as a carrying medium;

(b) Textile products of heading 58.11;

(c) Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 68.05);

(d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 68.14);

(e) Metal foil on a backing of felt or nonwovens (generally Section XIV or XV); or

(f) Sanitary towels (pads) and tampons, napkins (diapers) and napkin liners and similar articles of heading 96.19.

  1. The term “felt” includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.
  2. Headings 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).

Heading 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance.

Headings 56.02 and 56.03 do not, however, cover:

(a) Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50% or less by weight 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).

  1. Heading 56.04 does not cover textile yarn, or strip or the like of heading 54.04 or 54.05, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
56.01 Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps.
– Wadding of textile materials and articles thereof:
– – Of cotton:
5601.21 10 – – – Wadding for use in the manufacture of sanitary towels and tampons 5% Free 17.5% kg&m3 657.7121
5601.21 20 – – – Rolls of wadding for cigarette filter tips 5% Free 17.5% kg&m3 657.7122
5601.21 30 – – – Articles of wadding 20% 20% 17.5% kg&m3 657.7123
5601.21 90 – – – Other 5% Free 17.5% kg&m3 657.7129
– – Of man-made fibres:
5601.22 10 – – – Wadding for use in the manufacture of sanitary towels and tampons 5% Free 17.5% kg&m3 657.7131
5601.22 20 – – – Rolls of wadding for cigarette filter tips 5% Free 17.5% kg&m3 657.7132
5601.22 30 – – – Articles of wadding 20% 20% 17.5% kg&m3 657.7133
5601.22 90 – – – Other 5% Free 17.5% kg&m3 657.7139
– – Other:
5601.29 10 – – – Wadding for use in the manufacture of sanitary towels and tampons 5% Free 17.5% kg&m3 657.7141
5601.29 20 – – – Rolls of wadding for cigarette filter tips 5% Free 17.5% kg&m3 657.7142
5601.29 30 – – – Articles of wadding 20% 20% 17.5% kg&m3 657.7143
5601.29 90 – – – Other 5% Free 17.5% kg&m3 657.7149
5601.30 00 – Textile flock and dust and mill neps 5% Free 17.5% kg&m3 657.719
56.02 Felt, whether or not impregnated, coated, covered or laminated.
5602.10 00 – Needleloom felt and stitch-bonded fibre fabrics 5% Free 17.5% kg&m3 657.11
– Other felt, not impregnated, coated, covered or laminated:
5602.21 00 – – Of wool or fine animal hair 5% Free 17.5% kg&m3 657.121
5602.29 00 – – Of other textile materials 5% Free 17.5% kg&m3 657.129
5602.90 00 – Other 5% Free 17.5% kg&m3 657.19
56.03 Nonwovens, whether or not impregnated, coated, covered or laminated.
– Of man-made filaments:

362

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
5603.11 00 – – Weighing not more than 25 g/m2 5% Free 17.5% kg&m3 657.21
5603.12 00 – – Weighing more than 25 g/m2 but not more than 70 g/m2 5% Free 17.5% kg&m3 657.22
5603.13 00 – – Weighing more than 70 g/m2 but not more than 150 g/m2 5% Free 17.5% kg&m3 657.23
5603.14 00 – – Weighing more than 150 g/m2 5% Free 17.5% kg&m3 657.24
– Other: 17.5%
5603.91 00 – – Weighing not more than 25 g/m2 5% Free 17.5% kg&m3 657.25
5603.92 00 – – Weighing more than 25 g/m2 but not more than 70 g/m2 5% Free 17.5% kg&m3 657.26
5603.93 00 – – Weighing more than 70 g/m2 but not more than 150 g/m2 5% Free 17.5% kg&m3 657.27
5603.94 00 – – Weighing more than 150 g/m2 5% Free 17.5% kg&m3 657.28
56.04 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics.
5604.10 00 – Rubber thread and cord, textile covered 5% Free 17.5% kg&m3 657.81
5604.90 00 – Other 5% Free 17.5% kg&m3 657.89
5605.00 00 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal. 5% Free 17.5% kg&m3 651.91
5606.00 00 Gimped yarn, and strip and the like of heading
54.04 or 54.05, gimped (other than those of heading 56.05
and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn. 5% Free 17.5% kg&m3 656.31
56.07 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.
– Of sisal or other textile fibres of the genus Agave :
5607.21 00 – – Binder or baler twine 15% Free 17.5% kg&m3 657.5111
– – Other:
5607.29 10 – – – Other twine and ropes 15% 15% 17.5% kg&m3 657.5112
5607.29 90 – – – Other 5% Free 17.5% kg&m3 657.5119
– Of polyethylene or polypropylene:
5607.41 00 – – Binder or baler twine 15% 15% 17.5% kg&m3 657.5121

363

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
– – Other:
5607.49 10 – – – Twine and ropes 15% 15% 17.5% kg&m3 657.5122
5607.49 90 – – – Other 5% Free 17.5% kg&m3 657.5129
– Of other synthetic fibres:
5607.50 10 – – – Twine and ropes 15% 15% 17.5% kg&m3 657.5131
5607.50 90 – – – Other 5% Free 17.5% kg&m3 657.5139
– Other:
5607.90 10 – – – Of jute 15% 15% 17.5% kg&m3 657.5194
5607.90 90 – – – Other 5% Free 17.5% kg&m3 657.5199
56.08 Knotted netting of twine, cordage or rope; made up fishing nets and other made-up nets, of textile materials.
– Of man-made textile materials:
5608.11 00 – – Made up fishing nets 5% Free 17.5% kg&m3 657.521
– – Other:
5608.19 10 – – – Net shopping bags 20% 20% 17.5% kg&m3 657.522
5608.19 90 – – – Other 5% Free 17.5% kg&m3 657.523
– Other:
5608.90 10 – – – Made up fishing nets 5% Free 17.5% kg&m3 657.524
5608.90 20 – – – Net shopping bags 20% 20% 17.5% kg&m3 657.525
5608.90 90 – – – Other 5% Free 17.5% kg&m3 657.529
5609.00 00 Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere
specified or included. 20% Free 17.5% kg&m3 657.59

364

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.

365

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
57.01 Carpets and other textile floor coverings, knotted, whether or not made up.
5701.10 00 – Of wool or fine animal hair 20% Free 17.5% kg&m2 659.21
5701.90 00 – Of other textile materials 20% Free 17.5% kg&m2 659.29
57.02 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including
“Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs.
5702.10 00 – “Kelem”, “Schumacks”, “Karamanie” and similar hand- woven rugs 20% Free 17.5% kg&m2 659.3
5702.20 00 – Floor coverings of coconut fibres (coir) 20% Free 17.5% kg&m2 659.591
– Other, of pile construction, not made up:
5702.31 00 – – Of wool or fine animal hair 20% Free 17.5% kg&m2 659.511
5702.32 00 – – Of man-made textile materials 20% Free 17.5% kg&m2 659.521
5702.39 00 – – Of other textile materials 20% Free 17.5% kg&m2 659.592
– Other, of pile construction, made up:
5702.41 00 – – Of wool or fine animal hair 20% Free 17.5% kg&m2 659.512
5702.42 00 – – Of man-made textile materials 20% Free 17.5% kg&m2 659.522
5702.49 00 – – Of other textile materials 20% Free 17.5% kg&m2 659.593
5702.50 00 – Other, not of pile construction, not made up 20% 20% 17.5% kg&m2 659.53
– Other, not of pile construction, made up:
5702.91 00 – – Of wool or fine animal hair 20% Free 17.5% kg&m2 659.519
5702.92 00 – – Of man-made textile materials 20% Free 17.5% kg&m2 659.529
5702.99 00 – – Of other textile materials 20% Free 17.5% kg&m2 659.599
57.03 Carpets and other textile floor coverings (including turf), tufted, whether or not made up.
5703.10 00 – Of wool or fine animal hair 20% Free 17.5% kg&m2 659.41
– Of nylon or other polyamides:
5703.21 00 –Turf 20% Free 17.5% kg&m2 659.421
5703.29 00 –Other 20% 20% 17.5% kg&m2 659.429
– Of other man-made textile materials:
5703.31 00 –Turf 20% 20% 17.5% kg&m2 659.431
5703.39 00 –Other 20% 20% 17.5% kg&m2 659.439
5703.90 00 – Of other textile materials 20% Free 17.5% kg&m2 659.49
57.04 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 20% Free 17.5% kg&m2 659.611
5704.20 00 – Tiles, having a maximum surface area exceeding 0.3 m2 but not exceeding 1 m2 20% 20% 17.5% kg&m2 659.612
5704.90 00 – Other 20% Free 17.5% kg&m2 659.619
5705.00 00 Other carpets and other textile floor coverings, whether or not made up. 20% Free 17.5% kg&m2 659.69

366

CHAPTER 58

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

Notes.

  1. This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.
  2. Heading 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up.
  3. For the purposes of heading 58.03 “gauze” means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.
  4. Heading 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading 56.08.
  5. For the purposes of heading 58.06, the expression “narrow woven fabrics” means:

(a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;

(b) Tubular woven fabrics of a flattened width not exceeding 30 cm; and

(c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm.

Narrow woven fabrics with woven fringes are to be classified in heading 58.08.

  1. In heading 58.10, the expression “embroidery” means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading 58.05)
  2. In addition to the products of heading 58.09, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

367

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
58.01 Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 58.06.
5801.10 00 – Of wool or fine animal hair 5% Free 17.5% kg&m2 654.35
– Of cotton:
5801.21 00 – – Uncut weft pile fabrics 5% Free 17.5% kg&m2 652.141
5801.22 00 – – Cut corduroy 5% Free 17.5% kg&m2 652.151
5801.23 00 – – Other weft pile fabrics 5% Free 17.5% kg&m2 652.152
5801.26 00 – – Chenille fabrics 5% Free 17.5% kg&m2 652.154
5801.27 00 – – Warp pile fabrics 5% 5% 17.5% kg&m2 652.155
– Of man-made fibres:
5801.31 00 – – Uncut weft pile fabrics 5% Free 17.5% kg&m2 653.911
5801.32 00 – – Cut corduroy 5% Free 17.5% kg&m2 653.931
5801.33 00 – – Other weft pile fabrics 5% Free 17.5% kg&m2 653.932
5801.36 00 – – Chenille fabrics 5% Free 17.5% kg&m2 653.934
5801.37 00 – – Warp pile fabrics 5% 5% 17.5% kg&m2 653.935
5801.90 00 – Of other textile materials 5% Free 17.5% kg&m2 654.95
58.02 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 58.06; tufted textile fabrics, other than products of heading
57.03.
5802.10 – Terry towelling and similar woven terry fabrics, of cotton 5% 5% 17.5% kg&m2 652.12
5802.20 00 – Terry towelling and similar woven terry fabrics, of other textile materials 5% Free 17.5% kg&m2 654.96
5802.30 00 – Tufted textile fabrics 5% Free 17.5% kg&m2 654.97
5803.00 00 Gauze, other than narrow fabrics of heading 58.06. 5% Free 17.5% kg&m2 654.94
58.04 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings
60.02 to 60.06.
5804.10 00 – Tulles and other net fabrics 5% Free 17.5% kg&m2 656.41
– Mechanically made lace:
5804.21 00 – – Of man-made fibres 5% Free 17.5% kg 656.421
5804.29 00 – – Of other textile materials 5% Free 17.5% kg 656.422
5804.30 00 – Hand-made lace 5% Free 17.5% kg 656.43
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. 5% Free 17.5% kg&m2 658.91

368

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
58.06 Narrow woven fabrics, other than goods of heading 58.07; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).
5806.10 00 – Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics 5% Free 17.5% kg&m2 656.11
5806.20 00 – Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread 5% Free 17.5% kg&m2 656.12
– Other woven fabrics:
5806.31 00 – – Of cotton 5% Free 17.5% kg&m2 656.131
5806.32 00 – – Of man-made fibres 5% Free 17.5% kg&m2 656.132
5806.39 00 – – Of other textile materials 5% Free 17.5% kg&m2 656.133
5806.40 00 – Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 5% Free 17.5% kg&m2 656.14
58.07 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered.
5807.10 00 – Woven 15% Free 17.5% kg 656.21
5807.90 00 – Other 15% Free 17.5% kg 656.29
58.08 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 5% Free 17.5% kg 656.321
5808.90 00 – Other 5% Free 17.5% kg 656.329
5809.00 00 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 56.05, of a kind used in apparel, as furnishing fabrics or for similar
purposes, not elsewhere specified or included. 5% Free 17.5% kg&m2 654.91
58.10 Embroidery in the piece, in strips or in motifs.
5810.10 00 – Embroidery without visible ground 5% Free 17.5% kg 656.51
– Other embroidery:
5810.91 00 – – Of cotton 5% Free 17.5% kg 656.591
5810.92 00 – – Of man-made fibres 5% Free 17.5% kg 656.592
5810.99 00 – – Of other textile materials 5% Free 17.5% kg 656.599
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 58.10. 5% Free 17.5% kg&m2 657.4

CHAPTER 59

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

Notes.

  1. Except where the context otherwise requires, for the purposes of this Chapter the expression “textile fabrics” applies only to the woven fabrics of Chapters 50 to 55 and headings 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading 58.08 and the knitted or crocheted fabrics of headings 60.02 to 60.06.
  2. Heading 59.03 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than:

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 150C and 30oC (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 58.11;

(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 56.04.

  1. For the purposes of heading 59.03, “textile fabrics laminated with plastics” means

products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section.

  1. For the purposes of heading 59.05, the expression “textile wall coverings” applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).

This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading 48.14) or on a textile backing (generally heading 59.07).

  1. For the purposes of heading 59.06, the expression “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 56.04; and

(c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre.

This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading 58.11.

  1. Heading 59.07 does not apply to:

(a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);

(c) Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading;

(d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances;

(e) Wood veneered on a backing of textile fabrics (heading 44.08);

(f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 68.05);

(g) Agglomerated or reconstituted mica, on a backing of textile fabrics (heading 68.14); or

(h) Metal foil on a backing of textile fabrics (generally Section XIV or XV).

  1. Heading 59.10 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 40.10).

  1. Heading 59.11 applies to the following goods, which do not fall in any other heading of Section XI:

(a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings 59.08 to 59.10), the following only:

(i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams);

(ii) Bolting cloth;

(iii) Filtering or straining cloth of a kind used in oil presses or the like, of textile material or of human hair;

(iv) Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;

(v) Textile fabrics reinforced with metal, of a kind used for technical purposes;

(vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;

(b) Textile articles (other than those of headings 59.08 to 59.10) of a kind used

for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
59.01 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations.
5901.10 00 – Textile fabrics coated with gum or amylaceous substances, of a kind used for 5% 5% 17.5% kg 657.311
5901.90 00 – Other 5% 5% 17.5% kg 657.319
59.02 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon.
5902.10 00 – Of nylon or other polyamides 5% 5% 17.5% kg 657.931
5902.20 00 – Of polyesters 5% 5% 17.5% kg 657.932
5902.90 00 – Other 5% 5% 17.5% kg 657.939
59.03 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02.
5903.10 00 – With poly (vinyl chloride) 5% 5% 17.5% kg 657.321
5903.20 00 – With polyurethane 5% 5% 17.5% kg 657.322
5903.90 00 – Other 5% 5% 17.5% kg 657.329
59.04 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering
applied on a textile backing, whether or not cut to shape.
5904.10 00 – Linoleum 20% Free 17.5% kg&m2 659.11
5904.90 00 – Other 20% Free 17.5% kg&m2 659.19
5905.00 00 Textile wall coverings. 5% Free 17.5% kg&m2 657.35
59.06 Rubberised textile fabrics, other than those of heading 59.02.
5906.10 00 – Adhesive tape of a width not exceeding 20 cm 5% Free 17.5% kg 657.331
– Other:
5906.91 00 – – Knitted or crocheted 5% Free 17.5% kg&m2 657.332
5906.99 00 – – Other 5% Free 17.5% kg 657.339
5907.00 00 Textile fabrics otherwise impregnated, coated or
covered; painted canvas being theatrical scenery, studio back-cloths or the like. 5% Free 17.5% kg 657.34

374

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
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. 5% Free 17.5% kg 657.72
5909.00 00 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials. 5% Free 17.5% kg 657.91
5910.00 00 Transmission or conveyor belts or belting, of textile material, whether
or not impregnated, coated, covered or laminated with plastics, or 5% Free 17.5% kg 657.92
59.11 Textile products and articles, for technical uses, specified in Note 8 to this Chapter.
5911.10 00 – Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving
spindles (weaving beams) 5% Free 17.5% kg 657.735
5911.20 00 – Bolting cloth, whether or not made up 5% Free 17.5% kg 657.731
– 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-
5911.31 00 – – Weighing less than 650 g/m2 5% Free 17.5% kg 657.732
5911.32 00 – – Weighing 650 g/m2 or more 5% Free 17.5% kg 657.733
5911.40 00 – Filtering or straining cloth of a kind used in oil presses or the like, including that of human hair 5% Free 17.5% kg 657.734
5911.90 00 – Other 5% Free 17.5% kg 657.739

CHAPTER 60

KNITTED OR CROCHETED FABRICS

Notes.

  1. This Chapter does not cover:

(a) Crochet lace of heading 58.04;

(b) Labels, badges or similar articles, knitted or crocheted, of heading 58.07; or

(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 60.01.

  1. This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.
  2. Throughout the Nomenclature any reference to “knitted” goods includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn.

Subheading Note.

  1. Subheading 6005.35 covers fabrics of polyethylene monofilament or of polyester multifilament, weighing not less than 30 g/ m2 and not more than 55 g/ m2, having a mesh size of not less than 20 holes/cm2 and not more than 100 holes/cm2, and impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO).

HS
CET
RIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT SITC REV 4
60.01 Pile fabrics, including “long pile” fabrics and terry fabrics,
knitted or crocheted.
6001.10 00 – “Long pile” fabrics 5% Free 17.5% kg&m2 655.11
– Looped pile fabrics:
6001.21 00 – – Of cotton 5% Free 17.5% kg&m2 655.121
6001.22 00 – – Of man-made fibres 5% Free 17.5% kg&m2 655.122
6001.29 00 – – Of other textile materials 5% Free 17.5% kg&m2 655.129
– Other:
6001.91 00 – – Of cotton 5% Free 17.5% kg&m2 655.191
6001.92 00 – – Of man-made fibres 5% Free 17.5% kg&m2 655.192
6001.99 00 – – Of other textile materials 5% Free 17.5% kg&m2 655.199
60.02 Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than
those of heading 60.01.
6002.40 00 – Containing by weight 5% or more of elastomeric yarn but not containing rubber thread 5% Free 17.5% kg&m2 655.213
6002.90 00 – Other 5% Free 17.5% kg&m2 655.214
60.03 Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 60.01 or 60.02.
6003.10 00 – Of wool or fine animal hair 5% Free 17.5% kg&m2 655.215
6003.20 00 – Of cotton 5% Free 17.5% kg&m2 655.216
6003.30 00 – Of synthetic fibres 5% Free 17.5% kg&m2 655.217
6003.40 00 – Of artificial fibres 5% Free 17.5% kg&m2 655.218
6003.90 00 – Other 5% Free 17.5% kg&m2 655.219
60.04 Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01.
6004.10 00 – Containing by weight 5% or more of elastomeric yarn but not containing rubber thread. 5% Free 17.5% kg&m2 655.221
6004.90 00 – Other 5% Free 17.5% kg&m2 655.229
60.05 Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 60.01 to 60.04.
– Of cotton:
6005.21 00 – – Unbleached or bleached 5% Free 17.5% kg&m2 655.2312
6005.22 00 – – Dyed 5% Free 17.5% kg&m2 655.2322
6005.23 00 – – Of yarns of different colours 5% Free 17.5% kg&m2 655.2323
6005.24 00 – – Printed 5% Free 17.5% kg&m2 655.2324

HS
CET
RIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
– Of synthetic fibres:
6005.35 00 – – Fabrics specified in Subheading Note 1 to this Chapter 5% 5% 17.5% kg&m2 655.2341
6005.36 00 – – Other, unbleached or bleached 5% 5% 17.5% kg&m2 655.2342
6005.37 00 – – Other, dyed 5% 5% 17.5% kg&m2 655.2343
6005.38 00 – – Other, of yarns of different colours 5% 5% 17.5% kg&m2 655.2344
6005.39 00 – – Other, printed 5% 5% 17.5% kg&m2 655.2349
– Of artificial fibres:
6005.41 00 – – Unbleached or bleached. 5% Free 17.5% kg&m2 655.2335
6005.42 00 – – Dyed 5% Free 17.5% kg&m2 655.2336
6005.43 00 – – Of yarns of different colours 5% Free 17.5% kg&m2 655.2337
6005.44 00 – – Printed 5% Free 17.5% kg&m2 655.2338
6005.90 00 – Other 5% Free 17.5% kg&m2 655.2339
60.06 Other knitted or crocheted fabrics.
6006.10 00 – Of wool or fine animal hair 5% Free 17.5% kg&m2 655.291
– Of cotton:
6006.21 00 – – Unbleached or bleached 5% Free 17.5% kg&m2 655.2921
6006.22 00 – – Dyed 5% Free 17.5% kg&m2 655.2922
6006.23 00 – – Of yarns of different colours 5% Free 17.5% kg&m2 655.2923
6006.24 00 – – Printed 5% Free 17.5% kg&m2 655.2924
– Of synthetic fibres:
6006.31 00 – – Unbleached or bleached 5% Free 17.5% kg&m2 655.2931
6006.32 00 – – Dyed 5% Free 17.5% kg&m2 655.2932
6006.33 00 – – Of yarns of different colours 5% Free 17.5% kg&m2 655.2933
6006.34 00 – – Printed 5% Free 17.5% kg&m2 655.2934
– Of artificial fibres:
6006.41 00 – – Unbleached or bleached 5% Free 17.5% kg&m2 655.2935
6006.42 00 – – Dyed 5% Free 17.5% kg&m2 655.2936
6006.43 00 – – Of yarns of different colours 5% Free 17.5% kg&m2 655.2937
6006.44 00 – – Printed 5% Free 17.5% kg&m2 655.2938
6006.90 00 – Other 5% Free 17.5% kg&m2 666.299

CHAPTER 61

ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED

Notes.

  1. This Chapter applies only to made up knitted or crocheted articles.
  2. This Chapter does not cover:

(a) Goods of heading 62.12;

(b) Worn clothing or other worn articles of heading 63.09; or

(c) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).

  1. For the purposes of headings 61.03 and 61.04:

(a) The term “suit” means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:

 one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and

 one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.

All of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.

If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women’s or girls’ suits, the skirt or divided skirt, the other garments being considered separately.
The term “suit” includes the following sets of garments, whether or not they fulfil all the above conditions:

 morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down 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 6l.07, 61.08 or 61.09), composed of several pieces made up in identical fabric, put up for retail sale, and comprising:

 one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and

 one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.

All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term “ensemble” does not apply to track suits or ski suits, of heading 61.12.

  1. Headings 61.05 and 61.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm. Heading 61.05 does not cover sleeveless garments.

“Shirts” and “shirt-blouses” are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. “Blouses” are loose-fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline. “Shirts”, “shirt-blouses” and “blouses” may also have a collar.

  1. Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.
  2. For the purposes of heading 61.11:

(a) The expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 cm;

(b) Articles which are, prima facie, classifiable both in heading 61.11 and in other headings of this Chapter are to be classified in heading 61.11.

  1. For the purposes of heading 61.12, “ski suits” means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:

(a) a “ski overall”, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or

(b) a “ski ensemble”, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:

 one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and

 one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.

The “ski ensemble” may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.

All the components of a “ski ensemble” must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

  1. Garments which are, prima facie, classifiable both in heading 61.13 and in other headings of this Chapter, excluding heading 61.11, are to be classified in heading 61.13.
  2. Garments of this Chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

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

  1. Articles of this Chapter may be made of metal thread.

Additional CARICOM Guidelines.

  1. Subheadings 6108.91.90, 6108.92.90 and 6108.99.90 include, but are not limited to, the following: beach robes, bed jackets, lounging robes, house coats, camiknickers and teddies.

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
61.01 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 61.03.
6101.20 00 – Of cotton 20% Free 17.5% kg&u 843.12
6101.30 00 – Of man-made fibres 20% Free 17.5% kg&u 843.13
6101.90 00 – Of other textile materials 20% Free 17.5% kg&u 843.19
61.02 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 61.04.
6102.10 00 – Of wool or fine animal hair 20% Free 17.5% kg&u 844.11
6102.20 00 – Of cotton 20% Free 17.5% kg&u 844.12
6102.30 00 – Of man-made fibres 20% Free 17.5% kg&u 844.13
6102.90 00 – Of other textile materials 20% Free 17.5% kg&u 844.19
61.03 Men’s or boys’ suits, ensembles, jackets, blazers, trousers,
bib and brace overalls, breeches and
shorts (other than swimwear), knitted or crocheted.
– Suits:
6103.10 10 – Shirt-Jac Suits 20% 20% 17.5% Kg&u 843.211
6103.10 90 – Other 20% 20% 17.5% kg&u 843.219
– Ensembles:
6103.22 00 – – Of cotton 20% Free 17.5% kg&u 843.222
6103.23 00 – – Of synthetic fibres 20% Free 17.5% kg&u 843.223
6103.29 00 – – Of other textile materials 20% Free 17.5% kg&u 843.229
– Jackets and blazers:
– – Of wool or fine animal hair:
6103.31 10 – – – Shirt-jacs 20% Free 17.5% kg&u 843.231
6103.31 90 – – – Other 20% Free 17.5% kg&u 843.232
– – Of cotton:
6103.32 10 – – – Shirt-jacs 20% Free 17.5% kg&u 843.233
6103.32 90 – – – Other 20% Free 17.5% kg&u 843.234
– – Of synthetic fibres:
6103.33 10 – – – Shirt-jacs 20% Free 17.5% kg&u 843.235
6103.33 90 – – – Other 20% Free 17.5% kg&u 843.236
– – Of other textile materials:

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
6103.39 10 – – – Shirt-jacs 20% Free 17.5% kg&u 843.237
6103.39 90 – – – Other 20% Free 17.5% kg&u 843.239
– Trousers, bib and brace overalls, breeches and shorts:
– – Of wool or fine animal hair:
6103.41 10 – – – Trousers and shorts 20% Free 17.5% kg&u 843.241
6103.41 90 – – – Other 20% Free 17.5% kg&u 843.242
– – Of cotton:
6103.42 10 – – – Trousers and shorts 20% Free 17.5% kg&u 843.243
6103.42 90 – – – Other 20% Free 17.5% kg&u 843.244
– – Of synthetic fibres:
6103.43 10 – – – Trousers and shorts 20% Free 17.5% kg&u 843.245
6103.43 90 – – – Other 20% Free 17.5% kg&u 843.246
– – Of other textile materials:
6103.49 10 – – – Trousers and shorts 20% Free 17.5% kg&u 843.247
6103.49 90 – – – Other 20% Free 17.5% kg&u 843.249
61.04 Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than
swimwear), knitted or crocheted.
– Suits:
6104.13 00 – – Of synthetic fibres 20% Free 17.5% kg&u 844.213
6104.19 00 – – Of other textile materials 20% Free 17.5% kg&u 844.219
– Ensembles:
6104.22 00 – – Of cotton 20% Free 17.5% kg&u 844.222
6104.23 00 – – Of synthetic fibres 20% Free 17.5% kg&u 844.223
6104.29 00 – – Of other textile materials
6104.29 00.10 – – Of wool or fine fine animal hair 20% Free 17.5% kg&u 844.229
6104.29 00.90 – – Of other textile materials 20% Free 17.5% kg&u 844.229
– Jackets and blazers:
– – Of wool or fine animal hair:
6104.31 10 – – – Shirt-jacs 20% Free 17.5% kg&u 844.2311
6104.31 90 – – – Other 20% Free 17.5% kg&u 844.2312
– – Of cotton:
6104.32 10 – – – Shirt-jacs 20% Free 17.5% kg&u 844.2321
6104.32 90 – – – Other 20% Free 17.5% kg&u 843.2322

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
– – Of synthetic fibres:
6104.33 10 – – – Shirt-jacs 20% Free 17.5% kg&u 844.2331
6104.33 90 – – – Other 20% Free 17.5% kg&u 844.2332
– – Of other textile materials:
6104.39 10 – – – Shirt-jacs 20% Free 17.5% kg&u 844.2391
6104.39 90 – – – Other 20% Free 17.5% kg&u 844.2392
– Dresses:
6104.41 00 – – Of wool or fine animal hair 20% Free 17.5% kg&u 844.241

6104.42 00 – – Of cotton 20% Free 17.5% kg&u 844.242
6104.43 00 – – Of synthetic fibres 20% Free 17.5% kg&u 844.243
6104.44 00 – – Of artificial fibres 20% Free 17.5% kg&u 844.244
6104.49 00 – – Of other textile materials 20% Free 17.5% kg&u 844.249
– Skirts and divided skirts:
6104.51 00 – – Of wool or fine animal hair 20% Free 17.5% kg&u 844.251
6104.52 00 – – Of cotton 20% Free 17.5% kg&u 844.252
6104.53 00 – – Of synthetic fibres 20% Free 17.5% kg&u 844.253
6104.59 00 – – Of other textile materials 20% Free 17.5% kg&u 844.259
– Trousers, bib and brace overalls, breeches and shorts:
6104.61 00 – – Of wool or fine animal hair
6104.61 00.10 – – – Shorts 20% Free 17.5% kg&u 844.261
6104.61 00.90 – – – Other trousers, bib and brace overalls, and breeches 20% Free 17.5% kg&u 844.261
6104.62 00 – – Of cotton
6104.62 00.10 – – -Shorts 20% Free 17.5% kg&u 844.262
6104.62 00.90 – – – Other trousers, bib and brace overalls, and breeches 20% Free 17.5% kg&u 844.262
6104.63 00 – – Of synthetic fibres
6104.63 00.10 – – -Shorts 20% Free 17.5% kg&u 844.263
6104.63 00.90 – – – Other trousers, bib and brace overalls, and breeches 20% Free 17.5% kg&u 844.263
6104.69 00 – – Of other textile materials
6104.69 00.10 – – – Shorts 20% Free 17.5% kg&u 844.269
6104.69 00.90 – – – Other trousers, bib and brace overalls, and breeches 20% Free 17.5% kg&u 844.269
61.05 Men’s or boys’ shirts, knitted or crocheted.
6105.10 00 – Of cotton 20% Free 17.5% kg&u 843.71
6105.20 00 – Of man-made fibres 20% Free 17.5% kg&u 843.791
6105.90 00 – Of other textile materials 20% Free 17.5% kg&u 843.799
61.06 Women’s or girls’ blouses, shirts and shirt-blouses, knitted or
crocheted.
– Of cotton:
6106.10 10 – – – Blouses 20% Free 17.5% kg&u 844.71
6106.10 20 – – – Shirts 20% Free 17.5% kg&u 844.72
– Of man-made fibres:
6106.20 10 – – – Blouses 20% Free 17.5% kg&u 844.73
6106.20 20 – – – Shirts 20% Free 17.5% kg&u 844.74
– Of other textile materials:

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
6106.90 10 – – – Blouses 20% Free 17.5% kg&u 844.75
6106.90 20 – – – Shirts 20% Free 17.5% kg&u 844.76
61.07 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 20% Free 17.5% kg&u 843.811
6107.12 00 – – Of man-made fibres 20% Free 17.5% kg&u 843.812
6107.19 00 – – Of other textile materials 20% Free 17.5% kg&u 843.819
– Nightshirts and pyjamas:
6107.21 00 – – Of cotton 20% Free 17.5% kg&u 843.821
6107.22 00 – – Of man-made fibres 20% Free 17.5% kg&u 843.822
6107.29 00 – – Of other textile materials 20% Free 17.5% kg&u 843.829
– Other:
6107.91 00 – – Of cotton 20% Free 17.5% kg&u 843.891
6107.99 00 – – Of other textile materials 20% Free 17.5% kg&u 843.899
61.08 Women’s or girls’ slips, petticoats, briefs, panties, nightdresses,
– Slips and petticoats:
6108.11 00 – – Of man-made fibres 20% 20% kg&u 844.811
6108.19 00 – – Of other textile materials 20% Free kg&u 844.819
– Briefs and panties:
6108.21 00 – – Of cotton 20% 20% 17.5% kg&u 844.821
6108.22 00 – – Of man-made fibres 20% Free 17.5% kg&u 844.822
6108.29 00 – – Of other textile materials 20% Free 17.5% kg&u 844.829
– Nightdresses and pyjamas:
6108.31 00 – – Of cotton 20% Free 17.5% kg&u 844.831
6108.32 00 – – Of man-made fibres 20% Free 17.5% kg&u 844.832
6108.39 00 – – Of other textile materials 20% Free 17.5% kg&u 844.839
– Other:
– – Of cotton:
6108.91 10 – – – Camisoles, underbodice, union suits, underpants, long underwear and other undergarments 20% Free 17.5% kg&u 844.891
6108.91 90 – – – Other (see Additional CARICOM Guideline 2) 20% Free 17.5% kg&u 844.892
– – Of man-made fibres:

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
6108.92 10 – – – Camisoles, underbodice, union suits, underpants, long underwear and other undergarments 20% Free 17.5% kg&u 844.893
6108.92 90 – – – Other (see Additional CARICOM Guideline 2) 20% Free 17.5% kg&u 844.894
– – Of other textile materials:
6108.99 10 – – – Camisoles, underbodice, union suits, underpants, long underwear and other undergarments 20% Free 17.5% kg&u 844.895
6108.99 90 – – – Other (see Additional CARICOM Guideline 2) 20% Free 17.5% kg&u 844.899
61.09 T-shirts, singlets and other vests, knitted or crocheted.
– Of cotton:
6109.10 10 – – – T-shirts 117% 117% 17.5% kg&u 845.41
6109.10 20 – – – Singlets and other vests 20% 20% 17.5% kg&u 845.42
– Of other textile materials:
6109.90 10 – – – T-shirts 117% See table 17.5% kg&u 845.43
6109.90 20 – – – Singlets and other vests 20% 20% 17.5% kg&u 845.44
61.10 Jerseys, pullovers, cardigans, waistcoats and similar
– Of wool or fine animal hair:
6110.11 00 – – Of wool 20% Free 17.5% kg&u 845.311
6110.12 00 – – Of Kashmir (cashmere) goats 20% Free 17.5% kg&u 845.312
6110.19 00 – – Other 20% Free 17.5% kg&u 845.319
6110.20 00 – Of cotton 20% 20% 17.5% kg&u 845.32
6110.30 00 – Of man-made fibres 20% Free 17.5% kg&u 845.33
6110.90 00 – Of other textile materials 20% Free 17.5% kg&u 845.39
61.11 Babies’ garments and clothing accessories, knitted
or crocheted.
– Of cotton:
6111.20 10 – – – Babies’ suits, dresses, skirts, trousers, shirts,
shorts and blouses 20% Free 17.5% kg&u 845.123
6111.20 90 – – – Other 20% Free 17.5% kg&u 845.124
– Of synthetic fibres: 17.5%
6111.30 10 – – – Babies’ suits, dresses, skirts, trousers, shirts,
shorts and blouses 20% Free 17.5% kg&u 845.125
6111.30 90 – – – Other 20% Free 17.5% kg&u 845.126
– Of other textile materials:

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
6111.90 10 – – – Babies’ suits, dresses, skirts, trousers, shirts, shorts and
blouses 20% Free 17.5% kg&u 845.127
6111.90 90 – – – Other 20% Free 17.5% kg&u 845.129
61.12 Track suits, ski suits and swimwear, knitted or crocheted.
– Track suits:
6112.11 00 – – Of cotton 20% Free 17.5% kg&u 845.911
6112.12 00 – – Of synthetic fibres 20% Free 17.5% kg&u 845.912
6112.19 00 – – Of other textile materials 20% Free 17.5% kg&u 845.919
6112.20 00 – Ski suits 20% Free 17.5% kg&u 845.924
– Men’s or boys’ swimwear:
6112.31 00 – – Of synthetic fibres 20% Free 17.5% kg&u 845.621
6112.39 00 – – Of other textile materials 20% Free 17.5% kg&u 845.629
– Women’s or girls’ swimwear:
6112.41 00 – – Of synthetic fibres 20% Free 17.5% kg&u 845.641
6112.49 00 – – Of other textile materials 20% Free 17.5% kg&u 845.649
6113.00 00 Garments, made up of knitted or crocheted fabrics of 20% Free 17.5% kg&u 845.24
61.14 Other garments, knitted or crocheted.
6114.20 00 – Of cotton 20% Free kg&u 845.992
6114.30 00 – Of man-made fibres 20% Free kg&u 845.993
6114.90 00 – Of other textile materials 20% Free kg&u 845.999
61.15 Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted.
6115.10 00 – Graduated compression hosiery (for example, stockings for varicose veins) 20% 20% 17.5% kg&2u 846.23
– Other panty hose and tights:
6115.21 00 – – Of synthetic fibres, measuring per single yarn less than 67 decitex 20% Free 17.5% kg&2u 846.241
6115.22 00 – – Of synthetic fibres, measuring per single yarn 67 decitex or more 20% Free 17.5% kg&2u 846.242
6115.29 00 – – Of other textile materials 20% 20% 17.5% kg&2u 846.249
6115.30 00 – Other women’s full-length or knee-length hosiery,
measuring per single yarn less than 67 decitex 20% Free 17.5% kg&2u 846.25
– Other:
– – Of wool or fine animal hair:

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
6115.94 10 – – – Socks and ankle-socks 20% 20% 17.5% kg&2u 846.291
6115.94 90 – – – Other 20% 20% 17.5% kg&2u 846.292
– – Of cotton:
6115.95 10 – – – Socks and ankle-socks 20% 20% 17.5% kg&2u 846.293
6115.95 90 – – – Other 20% 20% 17.5% kg&2u 846.294
– – Of synthetic fibres:
6115.96 10 – – – Socks and ankle-socks 20% 20% 17.5% kg&2u 846.295
6115.96 90 – – – Other 20% 20% 17.5% kg&2u 846.296
– – Of other textile materials:
6115.99 10 – – – Socks and ankle-socks 20% 20% 17.5% kg&2u 846.297
6115.99 90 – – – Other 20% 20% 17.5% kg&2u 846.299
61.16 Gloves, mittens and mitts, knitted or crocheted.
6116.10 00 – Impregnated, coated, covered or laminated with plastics or rubber 20% Free 17.5% kg&2u 846.91
– Other:
6116.91 00 – – Of wool or fine animal hair 20% Free 17.5% kg&2u 845.921
6116.92 00 – – Of cotton 20% Free 17.5% kg&2u 845.922
6116.93 00 – – Of synthetic fibres 20% Free 17.5% kg&2u 845.923
6116.99 00 – – Of other textile materials 20% Free 17.5% kg&2u 845.929
61.17 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 20% Free 17.5% kg&u 846.93
– Other accessories:
6117.80 10 – – – Ties, bow ties and cravats 20% 20% 17.5% kg&u 846.992
6117.80 90 – – – Other 20% 20% 17.5% kg&u 846.991
6117.90 00 – Parts 5% Free 17.5% kg&u 846.999

CHAPTER 62

ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED

Notes.

  1. This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading 62.12).
  2. This Chapter does not cover:

(a) Worn clothing or other worn articles of heading 63.09; or

(b) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).

  1. For the purposes of headings 62.03 and 62.04:

(a) The term “suit” means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:

 one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and

 one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.

All of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.

If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women’s or girls’ suits, the skirt or divided skirt, the other garments being considered separately.

The term “suit” includes the following sets of garments, whether or not they fulfil all the above conditions:

 morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;

 evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;

 dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.

(b) The term “ensemble” means a set of garments (other than suits and articles of heading 62.07 or 62.08) composed of several pieces made up in identical fabric, put up for retail sale, and comprising:

 one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and

 one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.

All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term “ensemble” does not apply to track suits or ski suits, of heading 62.11.

  1. Headings 62.05 and 62.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment. Heading 62.05 does not cover sleeveless garments.

“Shirts” and “shirt-blouses” are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. “Blouses” are loose-fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline. “Shirts”, “shirt-blouses” and “blouses” may also have a collar.

  1. For the purposes of heading 62.09:

(a) The expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 cm;

(b) Articles which are, prima facie, classifiable both in heading 62.09 and in other headings of this Chapter are to be classified in heading 62.09.

  1. Garments which are, prima facie, classifiable both in heading 62.10 and in other headings of this Chapter, excluding heading 62.09, are to be classified in heading 62.10.
  2. For the purposes of heading 62.11, “ski suits” means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:

(a) a “ski overall”, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or

(b) a “ski ensemble”, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:

 one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and

 one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.

The “ski ensemble” may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall. All the components of a “ski ensemble” must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

  1. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm, are to be classified as handkerchiefs (heading 62.13). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading 62.14.
  2. Garments of this Chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

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

  1. Articles of this Chapter may be made of metal thread.

Additional CARICOM Guidelines.

  1. Subheadings 6208.91.90, 6208.92.90 and 6208.99.90 include, but are not limited to, the following: beachrobes, bed jackets, lounging robes, house coats, camiknickers and teddies.

393

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
62.01 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 62.03.
6201.20 00 – Of wool or fine animal hair 20% Free 17.5% kg&u 841.1141
6201.30 00 – Of cotton 20% Free 17.5% kg&u 841.1211
6201.40 00 – Of man-made fibres 20% Free 17.5% kg&u 841.1221
6201.90 00 – Of other textile materials 20% Free 17.5% kg&u 841.1291
62.02 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 62.04.
6202.20 00 – Of wool or fine animal hair 20% Free 17.5% kg&u 841.1111
6202.30 00 – Of cotton 20% Free 17.5% kg&u 841.1121
6202.40 00 – Of man-made fibres 20% Free 17.5% kg&u 841.1131
6202.90 00 – Of other textile materials 20% Free 17.5% kg&u 841.1191
62.03 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% Free 17.5% kg&u 841.212
6203.12 00 – – Of synthetic fibres 20% Free 17.5% kg&u 841.224
6203.19 00 – – Of other textile materials 20% 20% 17.5% kg&u 841.225
– Ensembles:
6203.22 00 – – Of cotton 20% 20% 17.5% kg&u 841.232
6203.23 00 – – Of synthetic fibres 20% Free 17.5% kg&u 841.233
6203.29 00 – – Of other textile materials 20% Free 17.5% kg&u 841.234
– Jackets and blazers:
– – Of wool or fine animal hair:
6203.31 10 – – – Shirt-jacs 20% 20% 17.5% kg&u 841.311
6203.31 90 – – – Other 20% 20% 17.5% kg&u 841.319
– – Of cotton:
6203.32 10 – – – Shirt-jacs 20% Free 17.5% kg&u 841.321
6203.32 90 – – – Other 20% Free 17.5% kg&u 841.329
– – Of synthetic fibres:
6203.33 10 – – – Shirt-jacs 20% Free 17.5% kg&u 841.331

394

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
6203.33 90 – – – Other 20% Free 17.5% kg&u 841.339
– – Of other textile materials:
6203.39 10 – – – Shirt-jacs 20% Free 17.5% kg&u 841.391
6203.39 90 – – – Other 20% Free 17.5% kg&u 841.399
– Trousers, bib and brace overalls, breeches and shorts:
– – Of wool or fine animal hair:
6203.41 10 – – – Trousers and shorts 20% Free 17.5% kg&u 841.411
6203.41 90 – – – Other 20% Free 17.5% kg&u 841.419
– – Of cotton:
6203.42 10 – – – Denim trousers and shorts 20% 20% 17.5% kg&u 841.421
6203.42 20 – – – Other trousers and shorts 20% 20% 17.5% kg&u 841.422
6203.42 90 – – – Other 20% 20% 17.5% kg&u 841.429
– – Of synthetic fibres:
6203.43 10 – – – Trousers and shorts 20% Free 17.5% kg&u 841.431
6203.43 90 – – – Other 20% Free 17.5% kg&u 841.439
– – Of other textile materials:
6203.49 10 – – – Trousers and shorts 20% 20% 17.5% kg&u 841.491
6203.49 90 – – – Other 20% 20% 17.5% kg&u 841.499
62.04 Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear).
– Suits:
6204.11 00 – – Of wool or fine animal hair 20% Free 17.5% kg&u 842.211
6204.12 00 – – Of cotton 20% Free 17.5% kg&u 842.212
6204.13 00 – – Of synthetic fibres 20% Free 17.5% kg&u 842.213
6204.19 00 – – Of other textile materials 20% Free 17.5% kg&u 842.219
– Ensembles:
6204.21 00 – – Of wool or fine animal hair 20% Free 17.5% kg&u 842.221
6204.22 00 – – Of cotton 20% 20% 17.5% kg&u 842.222
6204.23 00 – – Of synthetic fibres 20% Free 17.5% kg&u 842.223
6204.29 00 – – Of other textile materials 20% Free 17.5% kg&u 842.229
– Jackets and blazers:

395

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
– – Of wool or fine animal hair:
6204.31 10 – – – Shirt-jacs 20% Free 17.5% kg&u 841.311
6204.31 90 – – – Other 20% Free 17.5% kg&u 841.312
– – Of cotton:
6204.32 10 – – – Shirt-jacs 20% Free 17.5% kg&u 841.321
6204.32 90 – – – Other: 20% Free 17.5% kg&u 841.322
– – Of synthetic fibres:
6204.33 10 – – – Shirt-jacs 20% Free 17.5% kg&u 841.331
6204.33 90 – – – Other 20% Free 17.5% kg&u 841.332
– – Of other textile materials:
6204.39 10 – – – Shirt-jacs 20% Free 17.5% kg&u 841.392
6204.39 90 – – – Other 20% Free 17.5% kg&u 841.399
– Dresses:
6204.41 00 – – Of wool or fine animal hair 20% Free 17.5% kg&u 842.41
6204.42 00 – – Of cotton 20% 20% 17.5% kg&u 842.42
6204.43 00 – – Of synthetic fibres 20% 20% 17.5% kg&u 842.43
6204.44 00 – – Of artificial fibres 20% 20% 17.5% kg&u 842.44
6204.49 00 – – Of other textile materials 20% 20% 17.5% kg&u 842.49
– Skirts and divided skirts:
6204.51 00 – – Of wool or fine animal hair 20% Free 17.5% kg&u 842.51
6204.52 00 – – Of cotton 20% 20% 17.5% kg&u 842.52
6204.53 00 – – Of synthetic fibres 20% 20% 17.5% kg&u 842.53
6204.59 00 – – Of other textile materials 20% 20% 17.5% kg&u 842.59
– Trousers, bib and brace overalls, breeches and shorts:
– – Of wool or fine animal hair:
6204.61 10 – – – Trousers and shorts 20% 20% 17.5% kg&u 842.61
6204.61 90 – – – Other 20% 20% 17.5% kg&u 842.62
– – Of cotton:
6204.62 10 – – – Trousers and shorts 20% 20% 17.5% kg&u 842.63
6204.62 90 – – – Other 20% 20% 17.5% kg&u 842.64
– – Of synthetic fibres:
6204.63 10 – – – Trousers and shorts 20% Free 17.5% kg&u 842.65
6204.63 90 – – – Other 20% Free 17.5% kg&u 842.66

396

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
– – Of other textile materials:
6204.69 10 – – – Trousers and shorts 20% 20% 17.5% kg&u 842.67
6204.69 90 – – – Other 20% 20% 17.5% kg&u 842.69
62.05 Men’s or boys’ shirts.
6205.20 00 – Of cotton 20% 20% 17.5% kg&u 841.51
6205.30 00 – Of man-made fibres 20% 20% 17.5% kg&u 841.592
6205.90 00 – Of other textile materials 20% Free 17.5% kg&u 841.599
62.06 Women’s or girls’ blouses, shirts and shirt-blouses.
– Of silk or silk waste:
6206.10 10 – – – Blouses 20% Free 17.5% kg&u 842.71
6206.10 20 – – – Shirts 20% Free 17.5% kg&u 842.72
– Of wool or fine animal hair:
6206.20 10 – – – Blouses 20% Free 17.5% kg&u 842.73
6206.20 20 – – – Shirts 20% Free 17.5% kg&u 842.74
– Of cotton:
6206.30 10 – – – Blouses 20% 20% 17.5% kg&u 842.75
6206.30 20 – – – Shirts 20% 20% 17.5% kg&u 842.76
– Of man-made fibres:
6206.40 10 – – – Blouses 20% 20% 17.5% kg&u 842.77
6206.40 20 – – – Shirts 20% 20% 17.5% kg&u 842.78
– Of other textile materials:
6206.90 10 – – – Blouses 20% 20% 17.5% kg&u 842.791
6206.90 20 – – – Shirts 20% 20% 17.5% kg&u 842.799
62.07 Men’s or boys’ singlets and other vests, underpants,
briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles.
– Underpants and briefs:
6207.11 00 – – Of cotton 20% Free kg&u 841.611
6207.19 00 – – Of other textile materials 20% Free kg&u 841.619
– Nightshirts and pyjamas:
6207.21 00 – – Of cotton 20% Free 17.5% kg&u 841.621
6207.22 00 – – Of man-made fibres 20% Free 17.5% kg&u 841.622
6207.29 00 – – Of other textile materials 20% Free 17.5% kg&u 841.629

397

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
– Other:
– – Of cotton:
6207.91 10 – – – Bathrobes, dressing gowns and similar articles 20% Free 17.5% kg&u 841.691
6207.91 20 – – – Singlets and other vests 20% Free 17.5% kg&u 841.692
6207.91 90 – – – Other 20% Free 17.5% kg&u 841.693
– – Of other textile materials:
6207.99 10 – – – Bathrobes, dressing gowns and similar articles 20% Free 17.5% kg&u 841.697
6207.99 20 – – – Singlets and other vests 20% Free 17.5% kg&u 841.698
6207.99 90 – – – Other 20% Free 17.5% kg&u 841.699
62.08 Women’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles.
– Slips and petticoats:
6208.11 00 – – Of man-made fibres 20% Free 17.5% kg&u 842.811
– – Of other textile materials:
6208.19 10 – – – Of cotton 20% Free 17.5% kg&u 842.812
6208.19 90 – – – Of other 20% Free 17.5% kg&u 842.819
– Nightdresses and pyjamas:
6208.21 00 – – Of cotton
6208.21 00.10 – – – Nightdresses 20% Free 17.5% kg&u 842.821
6208.21 00.20 – – – Pyjamas 20% Free 17.5% kg&u 842.821
6208.22 00 – – Of man-made fibres
6208.22 00.10 – – – Nightdresses 20% Free 17.5% kg&u 842.822
6208.22 00.20 – – – Pyjamas 20% Free 17.5% kg&u 842.822
6208.29 00 – – Of other textile materials
6208.29 00.10 – – – Nightdresses 20% Free 17.5% kg&u 842.829
6208.29 00.20 – – – Pyjamas 20% Free 17.5% kg&u 842.829
– Other:
– – Of cotton:

6208.91
10 – – – Camisoles, underbodice, union suits, underpants, long underwear and other undergarments
6208.91 10.10 – – – Briefs and Panties 20% Free 17.5% kg&u 842.891
6208.91 10.90 – – – Other undergarments 20% Free 17.5% kg&u 842.891
6208.91 90 – – – Other (see Additional CARICOM Guideline 2) 20% Free 17.5% kg&u 842.892
– – Of man-made fibres:
6208.92 10 – – – Camisoles, underbodice, union suits, underpants, long underwear and other undergarments
6208.92 10.10 – – – Briefs and Panties 20% Free 17.5% kg&u 842.893
6208.92 10.90 – – – Other undergarments 20% Free 17.5% kg&u 842.893
620892 90 – – – Other (see Additional CARICOM Guideline 2) 20% Free 17.5% kg&u 842.893
6208.99 00 – – Of other textile materials:
6208.99 10 – – – Camisoles, underbodice, union suits, underpants,
long underwear and other undergarments
6208.99 10.10 – – – Briefs and Panties 20% Free 17.5% kg&u 842.895
6208.99 10.90 – – – Other undergarments 20% Free 17.5% kg&u 842.895

398

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
6208.99 90 – – – Other (see Additional CARICOM Guideline 2) 20% Free 17.5% kg&u 842.899
6208.99 90.10 – – – Bathrobes, dressing gowns, and similar articles 20% Free 17.5% kg&u 842.899
6208.99 90.90 Other 20% Free 17.5% kg&u 842.899
62.09 Babies’ garments and clothing accessories.
– Of cotton:
6209.20 10 – – – Babies’ suits, dresses, skirts, trousers, shirts, shorts and
blouses 20% Free 17.5% kg&u 845.113
6209.20 90 – – – Other 20% Free 17.5% kg&u 845.114
– Of synthetic fibres:
6209.30 10 – – – Babies’ suits, dresses, skirts, trousers, shirts, shorts and
blouses 20% Free 17.5% kg&u 845.115
6209.30 90 – – – Other 20% Free 17.5% kg&u 845.116
– Of other textile materials:
6209.90 10 – – – Babies’ suits, dresses, skirts, trousers, shirts,
shorts and blouses 20% Free 17.5% kg&u 845.117
6209.90 90 – – – Other 20% Free 17.5% kg&u 845.119
62.10 Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07.
6210.10 00 – Of fabrics of heading No. 56.02 or 56.03 20% Free 17.5% kg&u 845.21
6210.20 00 – Other garments, of the type described in heading 62.01 20% Free 17.5% kg&u 845.221
6210.30 00 – Other garments, of the type described in heading 62.02 20% Free 17.5% kg&u 845.231
6210.40 00 – Other men’s or boys’ garments 20% Free 17.5% kg&u 845.229
6210.50 00 – Other women’s or girls’ garments 20% Free 17.5% kg&u 845.239
62.11 Track suits, ski suits and swimwear; other garments.
– Swimwear:
6211.11 00 – – Men’s or boys’ 20% Free 17.5% kg&u 845.61
6211.12 00 – – Women’s or girls’ 20% Free 17.5% kg&u 845.63
6211.20 00 – Ski suits 20% Free 17.5% kg&u 845.81
– Other garments, men’s or boys’:
6211.32 00 – – Of cotton 20% Free 17.5% kg&u 845.872
6211.33 00 – – Of man-made fibres 20% Free 17.5% kg&u 845.873
6211.39 00 – – Of other textile materials 20% Free 17.5% kg&u 845.879
– Other garments, women’s or girls’:
6211.42 00 – – Of cotton 20% Free 17.5% kg&u 845.892
6211.43 00 – – Of man-made fibres 20% Free 17.5% kg&u 845.893
6211.49 00 – – Of other textile materials 20% Free 17.5% kg&u 845.899

399

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
62.12 Brassiéres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted.
6212.10 00 – Brassiéres 20% Free kg&u 845.51
6212.20 00 – Girdles and panty-girdles 20% Free kg&u 845.521
6212.30 00 – Corselettes 20% Free kg&u 845.522
6212.90 00 – Other 20% Free kg&u 845.529
62.13 Handkerchiefs.
6213.20 00 – Of cotton 20% Free 17.5% kg&u 846.112
6213.90 00 – Of other textile materials 20% Free 17.5% kg&u 846.119
62.14 Shawls, scarves, mufflers, mantillas, veils and the like.
6214.10 00 – Of silk or silk waste 20% Free 17.5% kg&u 846.121
6214.20 00 – Of wool or fine animal hair 20% Free 17.5% kg&u 846.122
6214.30 00 – Of synthetic fibres 20% Free 17.5% kg&u 846.123
6214.40 00 – Of artificial fibres 20% Free 17.5% kg&u 846.124
6214.90 00 – Of other textile materials 20% Free 17.5% kg&u 846.129
62.15 Ties, bow ties and cravats.
6215.10 00 – Of silk or silk waste 20% Free 17.5% kg&u 846.131
6215.20 00 – Of man-made fibres 20% Free 17.5% kg&u 846.132
6215.90 00 – Of other textile materials 20% Free 17.5% kg&u 846.139
62.16 Gloves, mittens and mitts.
6216.00 10 – – – Industrial gloves 10% Free 17.5% kg&u 846.141
6216.00 90 – – – Other 20% Free 17.5% kg&u 846.149
62.17 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 62.12.
6217.10 00 – Accessories 20% Free 17.5% kg&u 846.191
6217.90 00 – Parts 5% Free 17.5% kg 846.199

400

CHAPTER 63

OTHER MADE UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS

Notes.

  1. Sub-Chapter 1 applies only to made up articles, of any textile fabric.
  2. Sub-Chapter 1 does not cover:

(a) Goods of Chapters 56 to 62; or

(b) Worn clothing or other worn articles of heading 6309.00.

  1. Heading 63.09 applies only to the following goods:

(a) Articles of textile materials:

(i) Clothing and clothing accessories, and parts thereof;

(ii) Blankets and travelling rugs;

(iii) Bed linen, table linen, toilet linen and kitchen linen;

(iv) Furnishing articles, other than carpets of headings
57.01 to 57.05 and tapestries of heading 58.05;

(b) Footwear and headgear of any material other than asbestos.

In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements:

(i) they must show signs of appreciable wear, and

(ii) they must be presented in bulk or in bales, sacks or similar packings.

Subheading Note.

  1. Subheading 6304.20 covers articles made from fabrics, impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO).

401

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
63.01 Blankets and travelling rugs.
6301.10 00 – Electric blankets 20% Free 17.5% kg&u 775.85
6301.20 00 – Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair 20% Free 17.5% kg 658.31
6301.30 00 – Blankets (other than electric blankets) and travelling rugs, of cotton 20% Free 17.5% kg 658.32
6301.40 00 – Blankets (other than electric blankets) and travelling rugs, of synthetic fibres 20% Free 17.5% kg 658.33
6301.90 00 – Other blankets and travelling rugs 20% Free 17.5% kg 658.39
63.02 Bed linen, table linen, toilet linen and kitchen linen.
6302.10 00 – Bed linen, knitted or crocheted 20% Free 17.5% kg 658.41
– Other bed linen, printed:
6302.21 00 – – Of cotton 20% Free 17.5% kg 658.421
6302.22 00 – – Of man-made fibres 20% Free 17.5% kg 658.431
6302.29 00 – – Of other textile materials 20% Free 17.5% kg 658.432
– Other bed linen:
6302.31 00 – – Of cotton 20% 20% 17.5% kg 658.422
6302.32 00 – – Of man-made fibres 20% Free 17.5% kg 658.433
6302.39 00 – – Of other textile materials 20% 20% 17.5% kg 658.439
6302.40 00 – Table linen, knitted or crocheted 20% 20% 17.5% kg 658.44
– Other table linen:
6302.51 00 – – Of cotton 20% 20% 17.5% kg 658.45
6302.53 00 – – Of man-made fibres 20% 20% 17.5% kg 658.462
6302.59 00 – – Of other textile materials 20% 20% 17.5% kg 658.469
6302.60 00 – Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton 20% 20% 17.5% kg 658.471
– Other:
6302.91 00 – – Of cotton 20% Free 17.5% kg 658.472
6302.93 00 – – Of man-made fibres 20% Free 17.5% kg 658.482
6302.99 00 – – Of other textile materials 20% Free 17.5% kg 658.489
63.03 Curtains (including drapes) and interior blinds; curtain or bed valances.
– Knitted or crocheted:
– – Of synthetic fibres:
6303.12 10 – – – Curtains (including drapes) 20% 20% 17.5% kg&u 658.513
6303.12 90 – – – Other 20% 20% 17.5% kg&u 658.514
– – Of other textile materials:
6303.19 10 – – – Curtains (including drapes) 20% 20% 17.5% kg&u 658.515
6303.19 90 – – – Other 20% 20% 17.5% kg&u 658.516
– Other:

402

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
6303.91 00 – – Of cotton 20% 20% 17.5% kg&u 658.517
6303.92 00 – – Of synthetic fibres 20% Free 17.5% kg&u 658.518
6303.99 00 – – Of other textile materials 20% 20% 17.5% kg&u 658.519
63.04 Other furnishing articles, excluding those of heading 94.04.
– Bedspreads:
6304.11 00 – – Knitted or crocheted 20% Free 17.5% kg 658.521
6304.19 00 – – Other 20% Free 17.5% kg 658.529
6304.20 00 – Bed nets, specified in Subheading Note 1 to this Chapter 20% 20% 17.5% kg 658.597
– Other:
6304.91 00 – – Knitted or crocheted 20% Free 17.5% kg 658.591
– – Not knitted or crocheted, of cotton:
6304.92 10 – – – Woven wall hangings 20% Free 17.5% kg 658.592
6304.92 90 – – – Other 20% Free 17.5% kg 658.593
– – Not knitted or crocheted, of synthetic fibres:
6304.93 10 – – – Woven wall hangings 20% Free 17.5% kg 658.594
6304.93 90 – – – Other 20% Free 17.5% kg 658.595
– – Not knitted or crocheted, of other textile materials:
6304.99 10 – – – Woven wall hangings 20% Free 17.5% kg 658.596
6304.99 90 – – – Other 20% Free 17.5% kg 658.599
63.05 Sacks and bags, of a kind used for the packing of goods.
6305.10 00 – Of jute or of other textile bast fibres of heading 53.03 5% Free 17.5% kg&u 658.11
6305.20 00 – Of cotton 5% Free 17.5% kg&u 658.12
– Of man-made textile materials:
6305.32 00 – – Flexible intermediate bulk containers 5% Free 17.5% kg&u 658.131
6305.33 00 – – Other, of polyethylene or polypropylene strip or the like 5% Free 17.5% kg&u 658.132
6305.39 00 – – Other 5% Free 17.5% kg&u 658.139
6305.90 00 – Of other textile materials 5% Free 17.5% kg&u 658.19
63.06 Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods.
– Tarpaulins, awnings and sunblinds:
– – Of synthetic fibres:
6306.12 10 – – – Tarpaulins 5% Free kg 658.214
6306.12 20 – – – Awnings 20% 20% kg 658.215
6306.12 30 – – – Sunblinds 20% 20% kg 658.216

403

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
– – Of other textile materials:
6306.19 10 – – – Tarpaulins 5% Free 17.5% kg 658.217
6306.19 20 – – – Awnings 20% 20% 17.5% kg 658.218
6306.19 90 – – – Sunblinds 20% 20% 17.5% kg 658.219
– Tents (including temporary canopies and similar articles) :
6306.22 00 – – Of synthetic fibres 20% Free 17.5% kg 658.222
6306.29 00 – – Of other textile materials 20% Free 17.5% kg 658.229
6306.30 00 – Sails 15% Free 17.5% kg 658.23
6306.40 00 – Pneumatic mattresses 20% Free 17.5% kg 658.24
6306.90 00 – Other 20% Free 17.5% kg 658.29
63.07 Other made up articles, including dress patterns.
6307.10 00 – Floor-cloths, dish-cloths, dusters and similar cleaning cloths 20% Free 17.5% kg 658.92
6307.20 00 – Life-jackets and life-belts Free Free 17.5% kg 658.931
– Other:
6307.90 10 – – – Dress patterns, of canvas Free Free 17.5% kg 658.932
6307.90 20 – – – Dress patterns, of other textile materials 20% 20% 17.5% kg 658.933
6307.90 30 – – – Flags, pennants and banners 20% 20% 17.5% kg 658.934
6307.90 40 – – – Pin cushions 20% 20% 17.5% kg 658.935
6307.90 90 – – – Other 20% 20% 17.5% kg 658.939
6308.00 00 Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packages for retail sale. 5% 5% 17.5% kg 658.99
6309.00 00 Worn clothing and other worn articles 20% Free 17.5% kg 269.01
63.10 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile
6310.10 00 – Sorted 5% Free 17.5% kg 269.02
6310.90 00 – Other 5% Free 17.5% kg 269.02

404

SECTION XII

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

405

CHAPTER 64

FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES

Notes.

  1. This Chapter does not cover:

(a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;

(b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);

(c) Worn footwear of heading 63.09;

(d) Articles of asbestos (heading 68.12);

(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21); or

(f) Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).

  1. For the purposes of heading 64.06, the term “parts” does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 96.06.

406

  1. For the purposes of this Chapter:

(a) the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and

(b) the term “leather” refers to the goods of headings 41.07 and 41.12 to 41.14.

  1. Subject to Note 3 to this Chapter:

(a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;

(b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

Subheading Note.

  1. For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression “sports footwear” applies only to:

(a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;

(b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.

407

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
64.01 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes.
– Footwear incorporating a protective metal toe-cap:
6401.10 10 — Boots. (Wellingtons) 20% Free 17.5% Kg&2u 851.111
6401.10 90 — Other 20% Free 17.5% Kg&2u 851.119
– Other footwear:
– – Covering the ankle but not covering the knee:
6401.92 10 – – – Boots (Wellingtons) 20% Free 17.5% kg&2u 851.312
6401.92 90 – – – Other 20% Free 17.5% kg&2u 851.313
6401.99 00 – – Other 20% Free 17.5% kg&2u 851.319
64.02 Other footwear with outer soles and uppers of rubber or plastics.
– Sports footwear:
6402.12 00 – – Ski-boots, cross country ski footwear and snowboards boots 10% Free 17.5% kg&2u 851.21
6402.19 00 – – Other 10% Free 17.5% kg&2u 851.23
6402.20 00 – Footwear with upper straps or thongs assembled to the sole by means of plugs 20% Free 17.5% kg&2u 851.321
– Other footwear:
6402.91 00 – – Covering the ankle 20% Free 17.5% kg&2u 851.322
– – Other:
6402.99 10 – – – Sandals and slippers 20% See table 17.5% kg&2u 851.323
6402.99 90 – – – Other 20% See table 17.5% kg&2u 851.329
64.03 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
– Sports footwear:
6403.12 00 – – Ski-boots, cross-country ski footwear and snowboard boots 10% Free 17.5% kg&2u 851.22
6403.19 00 – – Other 10% Free 17.5% kg&2u 851.24
6403.20 00 – Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe 20% See table 17.5% kg&2u 851.41

408

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
6403.40 00 – Other footwear, incorporating a protective metal toe-cap 20% Free 17.5% kg&2u 851.15
– Other footwear with outer soles of leather:
6403.51 00 – – Covering the ankle 20% 20% 17.5% kg&2u 851.481
6403.59 00 – – Other 20% See table 17.5% kg&2u 851.482
– Other footwear:
6403.91 00 – – Covering the ankle 20% Free 17.5% kg&2u 851.483
– – Other:
6403.99 10 – – – With outer soles of rubber or plastics and upper straps and thongs of leather 20% See table 17.5% kg&2u 851.484
6403.99 90 – – – Other 20% 20% 17.5% kg&2u 851.489
64.04 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile
materials.
– Footwear with outer soles of rubber or plastics:
– – Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like:
6404.11 10 – – – Sports footwear 10% Free 17.5% kg&2u 851.251
6404.11 20 – – – Tennis shoes, basketball shoes, gym shoes, training shoes and the like 20% 20% 17.5% kg&2u 851.259
– – Other:
6404.19 10 – – – With outer soles of rubber or plastics and upper straps and thongs of textile materials 20% Free 17.5% kg&2u 851.511
6404.19 90 – – – Other 20% 20% 17.5% kg&2u 851.519
6404.20 00 – Footwear with outer soles of leather or composition leather 20% See table 17.5% kg&2u 851.52
64.05 Other footwear.
6405.10 00 – With uppers of leather or composition leather 20% See table 17.5% kg&2u 851.49
6405.20 00 – With uppers of textile materials 20% See table 17.5% kg&2u 851.59
6405.90 00 – Other 20% See table 17.5% kg&2u 851.7
64.06 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.
6406.10 00 – Uppers and parts thereof, other than stiffeners 5% Free 17.5% kg 851.91
6406.20 00 – Outer soles and heels, of rubber or plastics 5% Free 17.5% kg 851.92
– Other:
6406.90 10 – – – Gaiters, leggings and similar articles, and parts thereof 20% Free 17.5% kg 851.95

409

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
6406.90 90 – – – Other 5% Free 17.5% kg 851.99

410

CHAPTER 65 HEADGEAR AND PARTS THEREOF

Notes.

  1. This Chapter does not cover:

(a) Worn headgear of heading 63.09;

(b) Asbestos headgear (heading 68.12); or

(c) Dolls’ hats, other toy hats or carnival articles of Chapter 95.

  1. Heading 65.02 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.

41

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
6501.00 00 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt. 5% Free 17.5% kg&u 657.61
6502.00 00 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed. 15% Free 17.5% kg&u 657.62
[65.03] Deleted
6504.00 00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed. 20% Free 17.5% kg&u 848.42
6505.00 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed.
6505.00 10 – – – Hair-nets of human hair 20% Free 17.5% kg&u 848.431
6505.00 20 – – – Hair-nets of other materials 20% 20% 17.5% kg&u 848.432
6505.00 90 – – – Other 20% Free 17.5% kg&u 848.439
65.06 Other headgear, whether or not lined or trimmed.
6506.10 00 – Safety headgear Free Free 17.5% kg&u 848.44
– Other:
6506.91 00 – – Of rubber or of plastics 20% Free 17.5% kg&u 848.45
6506.99 00 – – Of other materials 20% Free 17.5% kg&u 848.499
6507.00 00 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear. 5% Free 17.5% kg&u 848.48

412

CHAPTER 66

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

Notes.

  1. This Chapter does not cover:

(a) Measure walking-sticks or the like (Heading 90.17);

(b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or

(c) Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).

  1. Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of headings 66.01 or 66.02 are to be classified separately and are not to be treated as forming part of those articles.

413

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
66.01 Umbrellas and sun umbrellas (including walking- stick umbrellas, garden umbrellas and similar umbrellas).
6601.10 00 – Garden or similar umbrellas 20% Free 17.5% kg&u 899.411
– Other:
6601.91 00 – – Having a telescopic shaft 20% Free 17.5% kg&u 899.412
6601.99 00 – – Other 20% Free 17.5% kg&u 899.419
6602.00 00 Walking-sticks, seat-sticks, whips, riding-crops and the like. 20% Free 17.5% kg&u 899.42
66.03 Parts, trimmings and accessories of articles of heading 66.01 or 66.02.
6603.20 00 – Umbrella frames, including frames mounted on shafts (sticks) 5% Free 17.5% Kg 899.492
6603.90 00 – Other 5% Free 17.5% Kg 899.499

414

CHAPTER 67

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

Notes.

  1. This Chapter does not cover:

(a) Filtering or straining cloth of human hair (heading 59.11);

(b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);

(c) Footwear (Chapter 64);

(d) Headgear or hair-nets (Chapter 65);

(e) Toys, sports requisites or carnival articles (Chapter 95); or

(f) Feather dusters, powder-puffs or hair sieves (Chapter 96).

  1. Heading 67.01 does not cover:

(a) Articles in which feathers or down constitute only filling or padding (for example, bedding of heading 94.04);

(b) Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or

(c) Artificial flowers or foliage or parts thereof or made up articles of heading 67.02.

  1. Heading 67.02 does not cover:

(a) Articles of glass (Chapter 70); or

(b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.

415

HS
CET
DESCRIPTION OF GOODS DUTY RATE
EPA
VAT
UNIT
SITC REV 4
67.01 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 05.05 and worked quills and scapes).
6701.00 10 – – – Fans 20% 20% 17.5% Kg 899.921
6701.00 20 – – – Other articles 20% 20% 17.5% Kg 899.922
6701.00 90 – – – Other 5% Free 17.5% Kg 899.929
67.02 Artificial flowers, foliage and fruit and parts
thereof; articles made of artificial flowers, foliage or fruit. 17.5%
– Of plastics:
6702.10 10 – – – Artificial flowers, foliage and fruit; articles made of artificial flowers, foliage or fruit 20% Free 17.5% Kg 899.211
6702.10 90 – – – Other 15% Free 17.5% Kg 899.219
– Of other materials:
6702.90 10 – – – Artificial flowers, foliage and fruit; articles made of artificial flowers, foliage or fruit 20% Free 17.5% Kg 899.291
6702.90 90 – – – Other 15% Free 17.5% Kg 899.299
6703.00 00 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like. 5% Free 17.5% Kg 899.94
67.04 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included.
– Of synthetic textile materials:
6704.11 00 – – Complete wigs 20% Free 17.5% Kg 899.951
6704.19 00 – – Other 20% Free 17.5% Kg 899.952
6704.20 00 – Of human hair 20% Free 17.5% Kg 899.953
6704.90 00 – Of other materials 20% Free 17.5% Kg 899.959

416

SECTION XIII

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