Volume Two-1

THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
ETHIOPIAN CUSTOMS COMMISSION

CUSTOMS TARIFF
(BASED ON THE 2022 VERSION OF THE HS)
JANUARY, 2023
ADDIS ABABA, ETHIOPIA
THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
ETHIOPIAN CUSTOMS COMISSION
CUSTOMS TARIF FBOOK
(BASED ON THE 2022 VERSION OF THE HS)
VOLUME II (CHAPTER 64-CHAPTER 97)
January 10, 2023

ADDISABABA, ETHIOPIA
TABLE OFCONTENTS
Introduction
Abbreviations and symbols
General Rules for the Interpretation of the Harmonized System.
SECTIONXII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUNUMBRELLAS, WALKING-
STICKS,SEAT-STICKS, WHIPS,RIDING-CROPSANDPARTS
THEREOF;PREPARED FEATHERSAND ARTICLESMADE
THEREWITH;ARTIFICIALFLOWERS;ARTICLESOFHUMANHAIR
64 Foot wear, gaiters and the like; parts of such articles.

65 Head gear and parts thereof.
66 Umbrellas, sunumbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof.
67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human
hair.
III
Chapters
SECTION XIII
ARTICLES OF STONE, PLASTER, CEMEN, ASBESTOS, MICA OR
SIMILAR MATERIALS; CERAMIC PRODUCTS;GLASS AND
GLASSW ARE
68 Articles of stone, plaster, cement, asbestos, mica or similar materials.
69 Ceramic products.
70 Glass and glassware.
SECTION XIV
NATURALORCULTUREDPEARLS, PRECIOUSORSEMI-PRECIOUSSTONES,
PRECIOUSMETALS, METALS CLAD WITHPRECIOUSMETALAND ARTICLES
THEREOF;IMITATIONJEWELLERY;COIN
71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious
metal and articles there of; imitation jewellery; coin.
SECTION XV
BASEMETALSANDARTICLES OFBASEMETAL
Section Notes.
72 Iron and steel.
73 Articles of iron or steel.
74 Copper and articles thereof.
75 Nickel and articles thereof.
76 Aluminium and articles thereof.
77 (Reserved for possible future use in the Harmonized System)
78 Lead and articles thereof.
79 Zinc and articles thereof.
80 Tin and articles thereof.
81 Other base metals; cermets; articles thereof.
82 Tools, implements, cutlery, spoons and forks,of base metal; parts thereof of base metal.
83 Miscellaneous articles of base metal.
SECTIONXVI
MACHINERYANDMECHANICALAPPLIANCES;ELECTRICAL
EQUIPMENT;PARTSTHEREOF;SOUND RECORDERSAND
REPRODUCERS,TELEVISIONIMAGEANDSOUNDRECORDERSAND
REPRODUCERS,ANDPARTSANDACCESSORIESOFSUCHARTICLES
Section Notes.
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television
image and sound recorders and reproducers, and parts and accessories of such articles.
SECTIONX VII
VEHICLES,AIRCRAFT, VESSELSAND ASSOCIATEDTRANSPORT
EQUIPMENT
Section Notes.
86 Railwayortramwaylocomotives,rolling-stockandpartsthereof;railwayortramwaytrackfixtures and
fittingsandpartsthereof;mechanical(includingelectro-mechanical)trafficsignalling equipment of all
kinds
IV
Chapters
87 Vehicles other thanrailwayortramwayrolling-stock,andpartsandaccessoriesthereof.

88 Aircraft, space craft, and parts thereof.
89 Ships, boats and floating structures.
SECTION XVIII
OPTICAL,PHOTOGRAPHIC,CINEMATOGRAPHIC,MEASURING,
CHECKING, PRECISION,MEDICALORSURGICALINSTRUMENTS
ANDAPPARATUS;CLOCKSANDWATCHES;MUSICAL
INSTRUMENTS;PARTSANDACCESSORIES THEREOF
90 Optical, photographic,cinematographic,measuring,checking,precision,medicalor surgical
instruments and apparatus; parts and accessories thereof.
91 Clocks and watches and parts thereof.
92 Musical instruments; parts and accessories of such articles.
SECTION XIX
ARMSANDAMMUNITION;PARTSANDACCESSORIESTHEREOF
93 Arms and ammunition; parts and accessories thereof.
SECTION XX
MISCELLANEOUSMANUFACTUREDARTICLES
94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed

furnishings; luminaires and lighting fittings, not elsewhere specified or included;
illuminated signs, illuminated name-plates and the like; prefabricated buildings.
95 Toys, games and sports requisites; parts and accessories thereof.
96 Miscellaneous manufactured articles.
SECTION XXI
WORKSOFART, COLLECTORS'PIECESANDANTIQUES
97 Works of art, collectors'pieces and antiques.
Second Schedule Tariff

A). Unclassified
B). Classified
COMESA Tariff
Excise tax rate on advalorem base
V
INTRODUCTION
-This is acombined Tariff/StatisticalNomenclaturebasedonthe2017VersionoftheHarmonizedSystem.

-The tariff book comprises the following:
1.First ScheduleTariff:
ImportTariffatBasicrateswhichbeginswiththeGENERALRULESFORTHEINTERPRETATIONOFTHE
HARMONIZEDSYSTEM.
2. Second Schedule Tariff:
(A)Import Tariff at conditionally reduced rates or free of Customs duty.

(B)Imports conditionally exempted from all duties and taxes.
3. COMESA Tariff፡ -
Special Customs Tariff Rates applicable to goods produced in and imported from COMESA member countries.
4. Other Issues:-
- Goods liable to pay Excise Tax are indicated by“(+)”sign next to the Customs Duty Rate where the former is
located as a foot note; except for Chapter22,Chapter 24 andChapter87whereseparate“ExciseRateColumn”is
located next to the“ Customs Duty Column”. However, this is done for expediency only, and in the even to fany
conflict between the Excise Tax Rates shown in this book and the Tax Law, the latter shall apply.
- IntheeventofanyconflictbetweentheDutyandTaxratesinthisbookandthoseissuedbytheMinistryof
Finance (MoF),the latter shall apply.
- Intheeventofanyconflictbetweenthis“combinedTariff/StatisticalNomenclature”and;“theHarmonized System
Nomenclature Hand book and the Explanatory Notes published by the World Customs Organization”, the latter
shall apply.
- OnthebasisoftherecommendationoftheCustomsCooperationCouncilontheuse of standard units of quantity

tofacilitatethecollection,comparisonandanalysisofinternationalstatisticsbasedontheHarmonizedSystem,we have
included the standard units of quantity expressed as follows;
Weight
-Kilogram →Kg
-Carat →carat
Length
-Meters →m
Area
-Square meters → m2
Volume
-Cubic meters → m3
-
Liters →l
Electrical Power
-1000kilowatthours→1000kwh
Number(Units)
-pieces/items →u
-pairs→ 2u
-dozens→ 12u
-thousands of → 1000upieces/items
- packs → (u(jeu/pack))
VI
Section XII
Chapter 64
ABBREVIATIONSANDSYMBOLS
AC Alternating current
ASTM American Society for Testing Materials
Bq Becquerel
o
C Degree(s) Celsius
cc Cubic centimeter (s)
cg Centigram(s)
cm Centimetre (s)
cm2 Square centimeter (s)
cm3 Cubic centimeter (s)
cN Centie woton (s)
DC Direct current
g Gram(s)
Hz Hertz
IR Infra-red
kcal Kilocalorie(s)
kg Kilogram(s)
kgf Kilo gram force
kN Kilo newton(s)
kPa Kilopascal(s)
kV Kilovolts(s)
kVA Kilovolt(s)–ampere(s)
kvar Kilovolt(s)–ampere(s)– reactive
kW Kilowatt(s)
I Litre(s)
m Meter(s)
m- Meta-
m2 Square metre(s)
uCi Micro curie
mm Millimeter(s)
mN Milli newton(s)
Mpa Mega pascal(s)
N Newton(s)
No. Number
o- Ortho-
p- Para-
t Tonne(s)
UV Ultra-violet
V Volt(s)
vol Volume
W Watt(s)
% Percent
X0 Xdegree(s)
Examples
1500g/m2 Means one thousand five hundred grams per square metre
15oC Means fifteen degrees Celsius
VII
Section XII
Chapter 64
G.I.R.
GENERALRULESFORTHEINTERPRETATIO
N OFTHEHARMONIZEDSYSTEM
ClassificationofgoodsintheTariffshallbegovernedbythefollowingPrinciples:
1. The Titles of Sections, Chapters and sub-chapters are provided for ease of reference only: for legal purposes,
classification shallbedeterminedaccordingtothetermsoftheheadingsandanyrelativesectionofChapter Notes
and, provided such headings or Notes do not otherwise require, according to the following provisions.
2. (a) Any reference in a heading toanarticleshallbetakentoincludeareferencetothatarticleincompleteor

unfinished, provided that, as presented; the incomplete of unfinished article has the essential character of the
complete of finished article. It shall also be taken to include a reference to that article complete or finished
(or falling to be classified as complete of 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 wholly or partly of such material
or substance. The classification of goods consisting of more than one material or substance shall be
according to theprinciplesofRule3.
3. When by application of rule 2(b) or for any other reason, goods are, Primafacie, classifiable under two or
more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a
more general description. However, when two or more headings each refer to part only of the materials
or substancescontainedinmixedorcompositegoodsortopartonlyoftheitemsinasetputupforretail
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 insets for retail sale, which cannot be classified byreferenceto3(a),shall be classified as if
they consisted of the materialorcomponentwhichgivesthemtheiressentialcharacter,insofarasthiscriterionis
applicable.
(c) When goods cannot be classified by reference to 3(a)or3(b),they shall be classified under the heading
whichoccurslastinnumericalorderamongthosewhichequallymeritconsideration.
4. GoodswhichcannotbeclassifiedinaccordancewiththeaboveRulesshallbeclassifiedundertheheading appropriate
to the goods to which they are most akin.
5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to
therein:
(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar
containers, specially shaped of fitted to contain a specific article of set of articles, suitable for long-term
use and presented with the article for which they are normally sold there with. 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 there in shall be classified with the goods if they are of a kind normally used for packing such
goods. However, this provisionisnotbindingwhensuchpackingmaterialsorpackingcontainers are clearly
suitable for repetitive use.
6. For legal purposes, the classification of goods in the sub headings of a heading shall be determined
according to the terms of those subheadings and any related Subheadings Notes and mutatismutandis, to the
above Rules, on the understanding that only sub headings 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.
1
Section XII
Chapter 64
SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS,

WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS
THEREOF; PREPARED FEATHERS AND ARTICLESMADE THEREWITH;
ARTIFICIAL FLOWERS;ARTICLES OF HUMAN HAIR
Chapter 64
Footwear, gaiters and the like; parts of such articles
Notes.
1.-This Chapter does not cover:
(a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These
products are classified according to their constituent material;
(b) Footwear of textile 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, parts there of (heading 90.21); or
(f) Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
2.-For the purposes of heading 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.
3.-For the purposes of this Chapter:
(a) the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or
plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting
change of colour; and
(b) the term “leather” refers to the goods of headings 41.07 and 41.12 to 41.14.
4.-Subject to note 3 to this Chapter:
(a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account
being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or
similar attachments;
(b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with
the ground no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar
attachments.
Subheading Note.
1.-For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression “sport 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.
1
Section XII
Chapter 64
Heading H.S. Tariff Description Std. Unit Duty

Code No. Quantity Rate
(1) (2) (3) (4) (5) (6)
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.
6401.10 6401.1000 - Footwear incorporating a protective metal toe-cap 2u 35%
- Other footwear:
6401.92 6401.9200 --Covering the ankle but not covering the knee 2u 35%
6401.99 6401.9900 -- Other 2u 35%
64.02 Other footwear with outer soles and uppers of rubber or

plastics.
- Sports footwear:
6402.12 6402.1200 -- Ski-boots, cross-country ski footwear and snowboard boots 2u 35%
6402.19 6402.1900 --Other 2u 35%
6402.20 6402.2000 - Footwear with upper straps or thongs assembled to the sole by 2u 35%
means of plugs
- Other footwear:
6402.91 6402.9100 -- Covering the ankle 2u 35%

6402.99 6402.9900 -- Other 2u 35%
64.03 Footwear with outer soles of rubber, plastics, leather or

composition leather and uppers of leather.
- Sports footwear:
6403.12 6403.1200 --Ski-boots, cross-country ski footwear and snow board boots 2u 35%
6403.19 6403.1900 --Other 2u 35%
6403.20 6403.2000 - Footwear with outer soles of leather, and uppers which consist 2u 35%
of leather straps across the instep and around the big toe
6403.40 6403.4000 - Other footwear, incorporating a protective metal toe-cap 2u 35%
- Other footwear with outer soles of leather:

6403.51 6403.5100 --Covering the ankle 2u 35%
6403.59 6403.5900 --Other 2u 35%
- Other footwear:
6403.91 6403.9100 --Covering the ankle 2u 35%
6403.99 6403.9900 --Other 2u 35%
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:
6404.11 6404.1100 -- Sports footwear; tennis shoes, basketball shoes, gym shoes, 2u 35%
training shoes and the like
6404.19 6404.1900 --Other 2u 35%
2
Section XII
Chapter 64

(1) (2) (3) (4) (5) (6)
6404.20 6404.2000 - Footwear with outer soles of leather or composition leather 2u 35%
64.05 Other footwear.

6405.10 6405.1000 - With uppers of leather or composition leather 2u 35%
6405.20 6405.2000 - With uppers of textile materials 2u 35%

6405.90 6405.9000 - Other 2u 35%
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 6406.1000 - Uppers and parts thereof, other than stiffeners kg 5%
6406.20 - Outer soles and heels, of rubber or plastics:
6406.2010 --- Heels kg 5%
6406.2090 --- Other kg 15%
6406.90 6406.9000 - Other kg 5%
3
Section XII
Chapter 65
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.
2.-Heading 65.02 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.

(1) (2) (3) (4) (5) (6)
65.01 6501.00 6501.0000 Hat-forms, hat bodies and hoods of felt, neither blocked to kg 35%
shape nor with made brims; plateaux and manchons
(including slit manchons), of felt.
65.02 6502.00 6502.0000 Hat-shapes, plaited or made by assembling strips of any kg 35%
material, neither blocked to shape, nor with made brims,
nor lined, nor trimmed.
65.04 6504.00 6504.0000 Hats and other headgear, plaited or made by assembling kg 35%
strips of any material, whether or not lined or trimmed.
65.05 6505.00 6505.0000 Hats and other headgear, knitted or crocheted, or made up kg 35%
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.
65.06 Other headgear, whether or not lined or trimmed.

6506.10 - Safety headgear:
6506.1010 --- Firemen’s or miners’ helmet u Free
6506.1090 --- Other u 15%
- Other:
6506.91 6506.9100 -- Of rubber or of plastics kg 35%

6506.99 6506.9900 -- Of other materials kg 35%
65.07 6507.00 6507.0000 Head-bands, linings, covers, hat foundations, hat frames, kg 35%
peaks and chinstraps, for headgear.
1
Section XII
Chapter 66
Chapter 66
Umbrellas, sun umbrellas, walking-sticks, seat-sticks,

whips, riding-crops and parts thereof
Notes.
(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).
2.-Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or
the like, of any material. Such goods presented with but not fitted to, articles of heading 66.01 or 66.02 are to be classified
separately and are not to be treated as forming part of those articles.
Heading H.S. Tariff No. Description Std. Unit Duty

Code Quantity Rate
(1) (2) (3) (4) (5) (6)
66.01 Umbrellas and sun umbrellas (including walking-stick

umbrellas, garden umbrellas and similar umbrellas).
6601.10 6601.1000 - Garden or similar umbrellas u 35%
- Other :
6601.91 6601.9100 --Having a telescopic shaft u 35%
6601.99 6601.9900 --Other u 35%
66.02 6602.00 Walking-sticks, seat-sticks, whips, riding-crops and the like.
6602.0010 --- Containing precious metals or rolled precious metals or ivory u 35%
or precious or semi-precious stones
6602.0090 --- Other u 35%
66.03 Parts, trimmings and accessories of articles of heading 66.01

or 66.02.
6603.20 6603.2000 - Umbrella frames, including frames mounted on shafts (sticks) kg 25%
6603.90 - Other:
6603.9010 --- Other parts of articles of heading 66.01 kg 15%
6603.9090 --- Other kg 35%
1
Section XII
Chapter 67
Chapter 67
Prepared feathers and down and articles made of feathers or of down;

artificial flowers; articles of human hair
Notes.
(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).
2.-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 feather or down constitute no more than meretrimming or
padding; or
(c) Artificial flowers or foliage or parts thereof or made up articles of heading 67.02.
3.-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.

(1) (3) (4) (5)
(2) (6)
67.01 6701.00 6701.0000 Skins and other parts of birds with their feathers or down kg 35%
feathers, parts of feathers, down and articles thereof (other
than goods of heading 05.05 and worked quills and scapes).
67.02 Artificial flowers, foliage and fruit and parts thereof; articles
made of artificial flowers, foliage or fruit.
6702.10 6702.1000 - Of plastics kg 35%
6702.90 6702.9000 - Of other materials kg 35%
67.03 6703.00 6703.0000 Human hair, dressed, thinned, bleached or otherwise kg 35%
worked; wool or other animal hair or other textile materials
prepared for use in making wigs or the like.
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 6704.1100 -- Complete wigs kg 35%
1
Section XII
Chapter 67

(1) (3) (4) (5)
(2) (6)
6704.19 6704.1900 -- Other kg 35%
6704.20 6704.2000 - Of human hair kg 35%
6704.90 6704.9000 - Of other materials kg 35%
2
Section XIII
Chapter 68
SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR

SIMILAR MATERIALS; CERAMIC PRODUCTS;
GLASS AND GLASSWARE
Chapter 68
Articles of stone, plaster, cement, asbestos,

Mica or similar materials
Notes.
1.-This Chapter does not cover :
(a) Goods of Chapter 25;
(b) Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper and paper board
coated with mica powder or graphite, bituminised or asphalted paper);
(c) Coated, impregnated or covered textile fabric of Chapter 56 or 59(for example, fabric coated or covered with mica powder,
bituminised or asphalted fabric);
(d) Articles of Chapter 71;
(e) Tools or parts of tools, of Chapter 82;
(f) Lithographic stones of heading 84.42;
(g) Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;
(h) Dental burrs (heading 90.18);

(ij) Articles of Chapter 91(for example, clocks and clock cases);
(k) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings,prefabricated buildings);
(l) Articles of Chapter 95 (for example, toys, games and sports requisites);
(m)Articles of heading 96.02, if made of materials specified in note 2(b) to chapter 96, or of heading 96.06(for example,
buttons), of heading 96.09(for example, slate pencils), heading 96.10 (for example, drawing slates) or of heading
96.20(monopods, bipods, tripods and similar articles); or
(n) Articles of Chapter 97 (for example, works of art).
2.- In heading 68.02 the expression “worked monumental or building stone” applies not only to the varieties of stone referred to
in heading 25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly
worked; it does not, however, apply to slate.

(1) (2) (3) (4) (5) (6)
68.01 6801.00 6801.0000 Setts, curbstones and flagstones, of natural stone (except kg 35%
slate).
68.02 Worked monumental or building stone (except slate) and

articles thereof, other than goods of heading 68.01; mosaic
cubes and the like, of natural stone (including slate), whether
or not on a backing; artificially coloured granules,
chippings and powder, of natural stone (including slate).
6802.10 6802.1000 - Tiles, cubes and similar articles, whether or not rectangular kg 35%
1
Section XIII
Chapter 68

(1) (2) (3) (4) (5) (6)
(including square), the largest face of which is capable of being
enclosed in a square the side of which is less than 7 cm;
artificially coloured granules, chippings and powder
- Other monumental or building stone and articles thereof,
simply cut or sawn, with a flat or even surface:
6802.21 6802.2100 --Marble, travertine and alabaster kg 35%

6802.23 6802.2300 --Granite kg 35%
6802.29 6802.2900 -- Other stone kg 35%
- Other :
6802.91 6802.9100 --Marble, travertine and alabaster kg 35%
6802.92 6802.9200 -- Other calcareous stone kg 35%

6802.93 6802.9300 --Granite kg 35%
6802.99 6802.9900 -- Other stone kg 35%
68.03 6803.00 6803.0000 Worked slate and articles of slate or of agglomerated slate. kg 35%
68.04 Millstones, grindstones, grinding wheels and the like,

without frame-works, for grinding, sharpening, polishing,
truing or cutting, hand sharpening or polishing stones, and
parts thereof, of natural stone, of agglomerated natural or
artificial abrasives, or of ceramics, with or without parts of
other materials.
6804.10 6804.1000 - Millstones and grindstones for milling, grinding or pulping kg 5%
- Other millstones, grindstones, grinding wheels and the like:
6804.21 6804.2100 -- Of agglomerated synthetic or natural diamond kg 15%
6804.22 6804.2200 -- Of other agglomerated abrasives or of ceramics kg 15%
6804.23 6804.2300 -- Of natural stone kg 15%
6804.30 6804.3000 - Hand sharpening or polishing stones kg 15%
68.05 Natural or artificial abrasive powder or grain, on a base of

textile material, of paper, of paperboard or of other
materials, whether or not cut to shape or sewn or otherwise
made up.
6805.10 6805.1000 - On a base of woven textile fabric only kg 15%
6805.20 6805.2000 - On a base of paper or paperboard only kg 15%
6805.30 6805.3000 - On a base of other materials kg 15%
68.06 Slag wool, rock wool and similar mineral wools; exfoliated
vermiculite, expanded clays, foamed slag and similar
expanded mineral materials; mixtures and articles of heat-
insulating, sound-insulating or sound-absorbing mineral
materials, other than those of heading 68.11 or 68.12 or of
Chapter 69.
6806.10 6806.1000 - Slag wool, rock wool and similar mineral wools (including kg 15%
inter-mixtures thereof ), in bulk, sheets or rolls
2
Section XIII
Chapter 68

(1) (2) (3) (4) (5) (6)
6806.20 6806.2000 - Exfoliated vermiculite, expanded clays, foamed slag and kg 15%
similar expanded mineral materials (including intermixtures
thereof)
6806.90 6806.9000 - Other kg 15%
68.07 Articles of asphalt or of similar material (for example,

petroleum bitumen or coal tar pitch).
6807.10 6807.1000 - In rolls kg 25%
6807.90 6807.9000 - Other kg 25%
68.08 6808.00 6808.0000 Panels, boards, tiles, blocks and similar articles of vegetable kg 35%
fibre, of straw or of shavings, chips, particles, sawdust or
other waste, of wood, agglomerated with cement, plaster or
other mineral binders.
68.09 Articles of plaster or of compositions based on plaster.

- Boards, sheets, panels, tiles and similar articles, not
ornamented:
6809.11 6809.1100 -- Faced or reinforced with paper or paperboard only kg 35%
6809.19 6809.1900 -- Other kg 35%
6809.90 6809.9000 - Other articles kg 35%
68.10 Articles of cement, of concrete or of artificial stone, whether

or not reinforced.
- Tiles, flagstones, bricks and similar articles:
6810.11 6810.1100 --Building blocks and bricks kg 35%
6810.19 6810.1900 --Other kg 35%
- Other articles:
6810.91 6810.9100 -- Prefabricated structural components for building or civil kg 35%
engineering
6810.99 6810.9900 -- Other kg 35%
68.11 Articles of asbestos-cement, of cellulose fibre-cement or the

like.
6811.40 6811.4000 - Containing asbestos kg 35%
- Not containing asbestos:
6811.81 6811.8100 -- Corrugated sheets kg 35%
6811.82 6811.8200 -- Other sheets, panels, tiles and similar articles kg 35%
6811.89 6811.8900 -- Other articles kg 35%
68.12 Fabricated asbestos fibres; mixtures with a basis of asbestos

or with a basis of asbestos and magnesium carbonate;
articles of such mixtures or of asbestos (for example, thread,
woven fabric, clothing, headgear, footwear, gaskets),
whether or not reinforced, other than goods of heading 68.11
3
Section XIII
Chapter 68

(1) (2) (3) (4) (5) (6)
or 68.13.
6812.80 6812.8000 - Of crocidolite kg 35%

- Other:
6812.91 6812.9100 -- Clothing, clothing accessories, foot-wear and headgear kg 5%
6812.99 6812.9900 -- Other kg 35%
68.13 Friction material and articles thereof (for example, sheets

rolls, strips, segments, discs, washers, pads), not mounted,
for brakes, for clutches or the like, with a basis of asbestos,
of other mineral substances or of cellulose, whether or not
combined with textile or other materials.
6813.20 6813.2000 - Containing asbestos kg 35%
- Not containing asbestos:

6813.81 6813.8100 -- Brake linings and pads kg 15%
6813.89 6813.8900 -- Other kg 15%
68.14 Worked mica and articles of mica, including agglomerated

or reconstituted mica, whether or not ona support of paper,
paperboard or other materials.
6814.10 6814.1000 - Plates, sheets and strips of agglomerated or reconstituted mica, kg 35%
whether or not on a support
6814.90 6814.9000 - Other kg 35%
68.15 Articles of stone or of other mineral substances (including

carbon fibres, articles of carbon fibres and articles of peat),
not elsewhere specified or included.
-Carbon fibres; articles of carbon fibres for non-electrical uses;
other articles of graphite or other carbon for non-electrical
uses :
6815.11 6815.1100 -- Carbon fibres kg 35%

6815.12 6815.1200 -- Fabrics of carbon fibres kg 35%
6815.13 6815.1300 -- Other articles of carbon fibres kg 35%
6815.19 6815.1900 -- Other kg 35%
6815.20 6815.2000 - Articles of peat kg 35%
- Other articles:
6815.91 6815.9100 --Containing magnesite, magnesia in the form of periclase, kg 35%
dolomite including in the form of dolime, or chromite
6815.99 6815.9900 --Other kg 35%
4
Section XIII
Chapter 69
Chapter 69
Ceramic products
Notes.
1.- This Chapter applies only to ceramic products which have been fired after shaping Headings 69.04 to 69.14 apply only to
such products other than those classifiable in headings 69.01 to 69.
(a) Headings 69.04 to 69.14 apply only to such products other than those classifiable in headings 69.01 to 69.03;
(b) Articles heated to temperatures less than 800 °C for purposes such as curing of resins, accelerating hydration reactions, or
for the removal of water or other volatile components, are not considered to be fired. Such articles are excluded from
Chapter 69; and
(c) Ceramic articles are obtained by firing inorganic, non-metallic materials which have been prepared and shaped previously
at, in general, room temperature. Raw materials comprise, inter alia, clays, siliceous materials including fused silica,
materials with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some cases binders
such as refractory clays or phosphates.”
(a) Products of heading 28.44;
(b) Articles of heading 68.04;
(c) Articles of Chapter 71 (for example, imitation jewellery);
(d) Cermets of heading 81.13;

(e) Articles of Chapter 82;
(f) Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;
(g) Artificial teeth(heading 90.21);
(h) Articles of Chapter 91 (for Example, clocks and clocks cases);
(ij) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings,prefabricated buildings);
(k) Articles of Chapter 95 (for example, toys, games and sports requisites);
(l) Articles of heading 96.06 (for Example, buttons) or of heading 96.14 (for example, smoking pipes); or
(m) Articles of Chapter 97 (for example, works of art).
Heading H.S. Tariff Description Std.Unit Duty

(1) (2) (3) (4) (5) (6)
I.- GOODS OF SILICEOUS FOSSIL MEALSOR
OF SIMILAR SILICEOUS EARTHS, AND
REFRACTORY GOODS.
69.01 6901.00 6901.0000 Bricks, blocks, tiles and other ceramic goods of siliceous kg 5%
fossil meals (for example, kieselguhr, tripolite or diatomite)
or of similar siliceous earths.
69.02 Refractory bricks, blocks, tiles and similar refractory

ceramic constructional goods, other than those of siliceous
fossil meals or similar siliceous earths.
6902.10 6902.1000 - Containing by weight , singly or together, more than 50% the kg 5%
elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3
6902.20 6902.2000 - Containing by weight more than 50% of alumina (A12O3) of kg 5%
1
Section XIII
Chapter 69

(1) (2) (3) (4) (5) (6)
silica (SiO2) or of a mixture or compound of these products
6902.90 6902.9000 - Other kg 5%
69.03 Other refractory ceramic goods (for example, retorts,

crucibles, muffles, nozzles, plugs, supports, cupels, tubes,
pipes, sheaths, rods and slide gates), other than those of
siliceous fossil meals or of similar siliceous earths.
6903.10 6903.1000 - Containing, by weight, more than 50 % of free carbon kg 5%
6903.20 6903.2000 - Containing by weight more than 50% of alumina(A12O3) or of a kg 5%
mixture or compound of alumina and of silica (SiO2)
6903.90 6903.9000 - Other kg 5%
II.- OTHER CERAMIC PRODUCTS
69.04 Ceramic building bricks, flooring blocks,support or filler

tiles and the like.
6904.10 6904.1000 - Building bricks 1000u 35%
6904.90 6904.9000 - Other kg 35%
69.05 Roofing tiles, chimney-pots, cowls, chimney liners,

architectural ornaments and other ceramic constructional
goods.
6905.10 6905.1000 -Roofing tiles kg 35%
6905.90 6905.9000 - Other kg 35%
69.06 6906.00 6906.0000 Ceramic pipes, conduits, guttering and pipe fittings. kg 35%
69.07 Ceramic flags and paving, hearth or wall tiles; ceramic

mosaic cubes and the like, whether or not on a backing;
finishing ceramics.
-Flags and paving, hearth or wall tiles, other than those of
subheadings 6907.30and 6907.40 :
6907.21 6907.2100 -- Of a water absorption coefficient by weight not exceeding 0.5 m² 35%
%
6907.22 6907.2200 -- Of a water absorption coefficient by weight exceeding 0.5 % m² 35%
but not exceeding 10 %
6907.23 6907.2300 --Of a water absorption coefficient by weight exceeding 10 % m² 35%
6907.30 6907.3000 - Mosaic cubes and the like, other than those of subheading m² 35%
6907.40
6907.40 6907.4000 - Finishing ceramics m² 35%
69.09 Ceramic wares for laboratory, chemical or other technical

uses; ceramic troughs, tubs and similar receptacles of a kind
used in agriculture; ceramic pots, jars and similar articles of
a kind used for the conveyance or packing of goods.
2
Section XIII
Chapter 69

(1) (2) (3) (4) (5) (6)
- Ceramic wares for laboratory , chemical or other
technical uses:
6909.11 6909.1100 -- Of porcelain or china kg 5%
6909.12 6909.1200 -- Articles having a hardness equivalent to 9 or more on the kg 5%
Mohs scale
6909.19 6909.1900 -- Other kg 5%
6909.90 6909.9000 - Other kg 35%
69.10 Ceramic sinks, wash basins, wash basin pedestals, baths,

bidets, water closet pans, flushing cisterns, urinals and
similar sanitary fixtures.
6910.10 6910.1000 - Of porcelain or china u 35%
6910.90 6910.9000 - Other u 35%
69.11 Tableware, kitchenware, other household articles and toilet

articles, of porcelain or china.
6911.10 6911.1000 - Tableware, and kitchenware kg 35%
6911.90 6911.9000 - Other kg 35%
69.12 6912.00 6912.0000 Ceramic tableware, kitchenware, other householdarticles kg 35%

and toilet articles, other than of porcelainor china.
69.13 Statuettes and other ornamental ceramic articles.

6913.10 6913.1000 - Of porcelain or china kg 35%
6913.90 6913.9000 - Other kg 35%
69.14 Other ceramic articles

6914.10 6914.1000 - Of porcelain or china kg 35%
6914.90 - Other:
6914.9010 --- Filters for the purification or softening of water kg 15%
6914.9090 --- Other kg 35%
3
Section XIII
Chapter 70
Chapter 70
Glass and glassware
Notes.
(a) Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form, of powder granules
or flakes);
(b) Articles of chapter 71 (for example, imitation jewellery);
(c) Optical fibre cables of heading 85.44 electrical insulators (heading 85.46)or fittings of insulating material of heading 85.47;
(d) Front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;
(e) Front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating
devicesor other electrical or electronic devices, for vehicles of Chapters 86 to 88;
(f) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers,
hydrometers or other articles of Chapter 90;
(g)Luminaires and lighting fittings, illuminated signs, illuminated nameplates or the like having a permanently fixed light
source, or parts thereof of heading 94.05;
(h)Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95(excluding glass eyes without
mechanisms for dolls or for other articles of Chapter 95);or
(ij)Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.
2.-For the purposes of headings70.03, 70.04 and 70.05:
(a) Glass is not regarded as “worked” by reason of any process it has undergone before annealing;
(b) Cutting to shape does not affect the classification of glass in sheets;
(c)The expression “absorbent, reflecting or non-reflecting layer” means a microscopically thin coating of metal or of a
chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting
qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from
being reflected on the surface of the glass.
3.-The products referred to in heading 70. 06 remain classified in that heading whether or not they have the character of articles.
4.-For the purposes of heading 70.19, the expression “glass wool” means:
(a) Mineral wools with a silica (SiO2) content not less than 60% by weight;
(b) Mineral wools with a silica (Si02) content less than 60% but with an alkaline oxide (K20 or Na20) content exceeding 5% by
weight or a boric oxide (B203) content exceeding 2% by weight.
Mineral wools which do not comply with the above specifications fall in heading 68.06.
5.-Throughout the Tariff, the expression “glass” includes fused quartz and other fused silica.
Subheading Note.
1.- For the purposes of subheadings 7013.22, 7013.33, 7013.41and 7013.91, the expression “lead crystal” means only glass
having a minimum lead monoxide (pbO) content by weight of 24%.
Headin H.S. Tariff Description Std. Unit Duty

g Code No. Quantity Rate
(2) (3) (4) (5) (6)
(1)
70.01 7001.00 7001.0000 Cullet and other waste and scrap of glass, excluding glass kg 15%
from cathode ray tubes or other activated glass of heading
85.49; glass in the mass.
1
Section XIII
Chapter 70

(2) (3) (4) (5) (6)
(1)
70.02 Glass in balls (other than microspheres of heading 70.18),

rods or tubes, unworked.
7002.10 7002.1000 - Balls kg 15%
7002.20 - Rods:
7002.2010 --- Fibreglass rods kg Free

7002.2090 --- Other kg 15%
- Tubes:
7002.31 7002.3100 -- Of fused quartz or other fused silica kg 15%
7002.32 7002.3200 -- Of other glass having a linear coefficient of expansion not kg 15%
exceeding 5x10-6 per kelvin within a temperature range of 0
°c to 300 °c
7002.39 7002.3900 -- Other kg 15%
70.03 Cast glass and rolled glass, in sheets or profiles, whether or

not having an absorbent, reflecting or non-reflecting layer,
but not otherwise worked.
- Non-wired sheets :
7003.12 7003.1200 -- Coloured throughout the mass(body tinted), opacified, m2 35%
flashed or having an absorbent, reflecting or non-reflecting
layer
7003.19 7003.1900 --Other m2 35%
7003.20 7003.2000 - Wired sheets m2 35%

2
7003.30 7003.3000 - Profiles m 35%
70.04 Drawn glass and blown glass, in sheets, whether or not

having an absorbent, refelecting or non-reflecting layer, but
not otherwise worked.
7004.20 7004.2000 - Glass, coloured throughout the mass (body tinted),opacified, m2 35%
flashed or having an absorbent, or reflecting or non reflecting
layer
7004.90 7004.9000 - Other glass m2 35%
70.05 Float glass and surface ground or polished glass, in sheets,

whether or not having an absorbent, reflecting or non-
reflecting layer, but not otherwise worked.
7005.10 7005.1000 - Non-wired glass, having an absorbent, reflecting or m2 35%
non-reflecting layer
- Other non-wired glass:

7005.21 7005.2100 -- Coloured throughout the mass (body tinted), opacified, m2 35%
flashed or merely surface ground
7005.29 7005.2900 -- Other m2 35%
2
7005.30 7005.3000 - wired glass m 35%
2
Section XIII
Chapter 70

(2) (3) (4) (5) (6)
(1)
70.06 7006.00 7006.0000 Glass of heading 70.03, 70.04 or 70.05, bent, edge- working, kg 25%
engraved, drilled, enamelled or otherwise worked, but not
framed of fitted with other materials.
70.07 Safety glass, consisting of toughened (tempered) or

laminated glass.
-Toughened (tempered) safety glass:
7007.11 -- Of size and shape suitable for incorporation in vehicles,
aircraft, spacecraft or vessels:
7007.1110 --- Of size and shape suitable for incorporation in aircraft or kg Free
commercial vessels
7007.1190 --- Other kg 35%

7007.19 7007.1900 -- Other m2 35%
- Laminated safety glass:
-- Of size and shape suitable for incorporation in vehicles,
7007.21 aircraft, spacecraft or vessels:
7007.2110 --- Of size and shape suitable for incorporation in aircraft or kg Free
commercial vessels
7007.2190 --- Other kg 35%
2
7007.29 7007.2900 -- Other m 35%
70.08 7008.00 7008.0000 Multiple-walled insulating units of glass. kg 35%
70.09 Glass mirrors, whether or not framed, including rear-view

mirrors.
7009.10 7009.1000 - Rear-view mirrors for vehicles kg 35%
- Other:
7009.91 7009.9100 --Unframed kg 35%
7009.92 7009.9200 --Framed kg 35%
70.10 Carboys, bottles, flasks, jars, pots, phials, ampoules and

other containers, of glass, of a kind used for the conveyance
or packing of goods; preserving jars of glass; stoppers, lids
and other closures, of glass.
7010.10 7010.1000 - Ampoules kg Free
7010.20 7010.2000 - Stoppers, lids and other closures kg 15%
7010.90 7010.9000 - Other kg 15%
70.11 Glass envelopes (including bulbs and tubes), open, and glass
parts thereof, without fittings, for electric lamps and light
sources, cathode-ray tubes or the like.
7011.10 7011.1000 - For electric lighting kg 15%
7011.20 7011.2000 - For cathode-ray tubes kg 15%
3
Section XIII
Chapter 70

(2) (3) (4) (5) (6)
(1)
7011.90 7011.9000 - Other kg 15%
70.13 Glassware of a kind used for table, kitchen, toilet, office,

indoor decoration or similar purposes (other than that of
heading 70.10 or 70.18).
7013.10 7013.1000 - Of glass-ceramics kg 35%
- Stemware drinking glasses, other than of glass-ceramics:
7013.22 7013.2200 -- Of lead crystal kg 35%

7013.28 7013.2800 -- Other kg 35%
- Other drinking glasses, other than of glass-ceramics:
7013.37 7013.3700 -- Other kg 35%
- Glassware of a kind used for table(other than drinking glasses)

or kitchen purposes, other than of glass-ceramics:
7013.42 7013.4200 -- Of glass having a linear coefficient of expansion not kg 35%
exceeding 5x10-6 per Kelvin within a temperature range of 0
0
C to 300 0C
7013.49 7013.4900 -- Other kg 35%
- Other glassware:
7013.99 7013.9900 -- Other kg 35%
70.14 7014.00 Signalling glassware and optical elements of glass (other

than those of heading 70.15), not optically worked.
7014.0010 --- Suitable for incorporation in vehicles kg 25%
7014.0020 --- Signalling glassware for rail-ways, road traffic control, for kg Free
ports or aerodromes
7014.0090 --- Other kg 25%
70.15 Clock or watch glasses and similar glasses, glasses for non-
corrective or corrective spectacles, curved, bent, hollowed or
the like, not optically worked; hollow glass spheres and their
segments, for the manufacture of such glasses.
7015.10 7015.1000 - Glasses for corrective spectacles kg 5%
7015.90 7015.9000 - Other kg 25%
70.16 Paving blocks, slabs, bricks squares, tiles and other articles
of pressed or moulded glass, whether or not wired, of a kind
used for building or construction purposes; glass cubes and
other glass small wares, whether or not on a backing, for
mosaics or similar decorative purposes; leaded lights and the
like; multicellular or foam glass in blocks, panels, plates
shells or similar forms.
4
Section XIII
Chapter 70

(2) (3) (4) (5) (6)
(1)
7016.10 7016.1000 - Glass cubes and other glass small wares, whether or kg 35%
not on a backing, for mosaics or similar decorative
purposes
7016.90 7016.9000 - Other kg 35%
70.17 Laboratory, hygienic or pharmaceutical glassware, whether

or not graduated or calibrated.
7017.10 7017.1000 - Of fused quartz or other fused silica kg 5%
7017.20 7017.2000 -Of other glass having a linear coefficient of expansion not kg 5%
exceeding 5x10-6 per Kelvin within a temperature range of
00c to 3000c
7017.90 7017.9000 - Other kg 5%
70.18 Glass beads, imitation pearls, imitation precious or semi-

precious stones and similar glass small wares, and articles
thereof other than imitation jewellery; glass eyes other than
prosthetic articles; statuettes and other ornaments of lamp-
worked glass, other than imitation jewellery; glass
microspheres not exceeding 1 mm in diameter.
7018.10 7018.1000 - Glass beads, imitation pearls, imitation precious or kg 35%
semi-precious stones and similar glass small wares
7018.20 7018.2000 - Glass microspheres not exceeding 1mm in diameter kg 35%
7018.90 7018.9000 - Other kg 35%
70.19 Glass fibres (including glass wool) and articles thereof (for
example, yarn, rovings, woven fabrics).
- Slivers, rovings, yarn and chopped strands and mats thereof :
7019.11 7019.1100 -- Chopped strands, of a length of not more than 50 mm kg 15%
7019.12 7019.1200 -- Rovings kg 15%
7019.13 7019.1300 -- Other yarn, slivers kg 15%

7019.14 7019.1400 -- Mechanically bonded mats kg 15%
7019.15 7019.1500 -- Chemically bonded mats kg 15%
7019.19 7019.1900 -- Other kg 15%
- Mechanically bonded fabrics :
7019.61 7019.6100 -- Closed woven fabrics of rovings kg 15%
7019.62 7019.6200 -- Other closed fabrics of rovings kg 15%

7019.63 7019.6300 -- Closed woven fabrics, plain weave, of yarns, not coated or kg 15%
laminated
7019.64 7019.6400 -- Closed woven fabrics, plain weave, of yarns, coated or kg 15%
laminated
7019.65 7019.6500 -- Open woven fabrics of a width not exceeding 30 cm kg 15%
7019.66 7019.6600 -- Open woven fabrics of a width exceeding 30 cm kg 15%
5
Section XIII
Chapter 70

(2) (3) (4) (5) (6)
(1)
7019.69 7019.6900 -- Other kg 15%
- Chemically bonded fabrics :
7019.71 7019.7100 -- Veils (thin sheets) kg 15%
7019.72 7019.7200 -- Other closed fabrics kg 15%
7019.73 7019.7300 -- Other open fabrics kg 15%
7019.80 7019.8000 - Glass wool and articles of glass wool kg 15%

7019.90 7019.9000 - Other kg 15%
70.20 7020.00 Other articles of glass.

7020.0010 --- Glass inners for vacuum flasks kg 15%
7020.0090 --- Other kg 15%
6
Section XIV
Chapter 71
SECTION XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES,

PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL,
AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
Chapter 71
Natural or cultured pearls, precious or semi-precious stones,

precious metals, metals clad with precious metal, and articles
thereof; imitation jewelry; coin
Notes.
1.-Subject to note 1(a) to Section VI and except as provided below, all articles consisting wholly or partly:
(a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or
(b) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.
2.- (A) Headings71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with preciousmetal is present
as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims),
and paragraph (b) of the foregoing Note does not apply to such articles(*).
(B) Headings 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor
constituents).
(a) Amalgams of precious metal, or colloidal precious metal (heading 28.43);
(b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30;
(c) Goods of chapter 32 (for example, lustres);
(d) Supported catalysts (heading 38.15);
(e) Articles of heading 42.02 or 42.03 referred to in Note 3(B) to Chapter 42;
(f) Articles of heading 43.03 or 43.04;
(g) Goods of Section XI (textiles and textile articles);
(h) Footwear, headgear or other articles of Chapter 64 or 65;

(ij) Umbrellas, walking - sticks or other articles of Chapter 66;
(k) Abrasive goods of heading 68.04 or 68.05 or Chapter 82, containing dust or powder of precious or semi-precious stones
(natural or synthetic); articles of Chapter 82, with a working part of precious or semi-precious stones (natural, synthetic or
reconstructed); machinery, mechanical appliances orelectrical goods, or parts thereof of Section XVI. However, articles
and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this
Chapter, except unmounted worked sapphires and diamonds for styli (heading 85.22);
(l) Articles of Chapter 90, 91, or 92 (scientific instruments, clocks and watches, musicalinstruments);
(m) Arms or parts thereof (Chapter 93);
(n) Articles covered by note 2 to Chapter 95;
(o) Articles classified in chapter 96 by virtue of Note 4 to that Chapter; or
(*) The underlined portion of this Note constitutes an optional text.

(p)Original sculptures or statuary (heading 97.03); collectors, pieces heading 97.05) or antiques of an age exceeding one
hundred years (heading 97.06), other than natural or cultured pearls or precious or semi-precious stones.
4.-(A) The expression “precious metal” means silver, gold and platinum.
(B) Theexpression “platinum” means platinum, iridium, osmium, palladium, rhodium and ruthenium.
1
Section XIV
Chapter 71
(C) The expression “precious or semi-precious stones” does not include any of the substances specified in Note 2 (b)
toChapter 96.
5.-For the purposes of this chapter, any alloy (including a sintered mixture and an inter-metallic compound)containing precious
metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2%, by weight of the alloy.
Alloys of precious metal are to be classified according to the following rules:
(a) An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;

(b) An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2% by weight,of platinum is to betreated as
an alloy of gold;
(c) Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.
6.-Except where the context otherwise requires, any reference in the Nomencluture to precious metal or to any particular precious
metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules
in Note above,but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.
7.- Throughout the Tariff the expression “metal clad with precious metal” means material made with a base of metal upon one
or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering
of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious
metal.
8.-Subject to Note 1(a) to Section VI, goods answering to a description in heading 71.12 are to be classified in that heading and in
no other heading of the Nomenclature.
9.-For the purposes of heading 71.13, the expression “articles of jewellery” means:
(a)Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains,fobs,
pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and
(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar
orcigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads).
These articles may be combined or set, for example, with natural or cultured pearls, precious or semi-precious stones,
synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted
amber, jet or coral.”
10.- For the purposes of heading 71.14, the expression “articles of goldsmiths” or silversmiths “wares” includes such articles as
ornaments, tableware, toilet-ware, smokers’ requisites and other articles of household, office or religious use.
11.- For the purposes of heading 71.17, the expression “imitation jewellery” means articles of jewellerywithin the meaning of
paragraph (a) of note 9 above (but not including buttons or other articles of heading 96.06, or dress-combs, hair-slides or the
like, or hairpins, of heading 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural,
synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.
Subheading Notes
1.-For the purposes of subheadings 7106.10, 7108.11, 7110.11, 7110.21, 7110.31 and 7110.41, the expressions“powder” and “in
powder form” mean products of which 90% or more by weight passes through a sieve having a mesh aperture of 0.5mm.
2.-Notwithstanding the provisions of Chapter Note 4 (B) for the purposes of subheadings 7110.11 and 7110.19 the expression
“platinum” does not include iridium, osmium, palladium, rhodium or ruthenium.
3.-For the classification of alloys in the subheadings of heading 71.10 each alloy is to be classified with that metal, platinum,
palladium rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals.
2
Section XIV
Chapter 71

(1) (2) (3) (4) (5) (6)
I.- NATURAL OR CULTURED PEARLS

AND PRECIOUS OR SEMI-RECIOUS
STONES
71.01 Pearls, natural or cultured, whether or not worked or

graded but not strung, mounted or set, pearls, natural or
cultured, temporarily strung for convenience of transport.
7101.10 7101.1000 - Natural pearls kg 35%
- Cultured pearls:
7101.21 7101.2100 --Unworked kg 35%

7101.22 7101.2200 -- Worked kg 35%
71.02 Diamonds, whether or not worked but not mounted or set.

7102.10 7102.1000 - Unsorted carat 35%
- Industrial:
7102.21 7102.2100 -- Unworked or simply sawn cleaved or bruted carat 35%
7102.29 7102.2900 -- Other carat 35%
- Non-industrial:
7102.31 7102.3100 --Unworked or simply sawn cleaved or bruted carat 35%
7102.39 7102.3900 --Other carat 35%
71.03 Precious stones (other than diamonds) and semi- precious

stones, whether or not worked or graded but not strung,
mounted or set; ungraded precious stones (other than
diamonds) and semi precious stones, temporarily strung for
convenience of transport.
7103.10 7103.1000 - Unworked or simply sawn or roughly shaped kg 35%
- Otherwise worked:
7103.91 7103.9100 --Rubies, sapphires and emeralds carat 35%
7103.99 7103.9900 --Other carat 35%
71.04 Synthetic or reconstructed precious or semi-precious stones,

whether or not worked or graded but not strung mounted or
set; ungraded synthetic or reconstructed precious or semi
precious stones, temporarily strung for convenience of
transport.
7104.10 7104.1000 - Piezo-electric quartz kg 35%
- Other, unworked or simply sawn or roughly shaped :

7104.21 7104.2100 -- Diamonds kg 35%
7104.29 7104.2900 -- Other kg 35%
- Other :
3
Section XIV
Chapter 71

(1) (2) (3) (4) (5) (6)
7104.91 7104.9100 -- Diamonds kg 35%
7104.99 7104.9900 -- Other kg 35%
71.05 Dust and powder of natural or synthetic precious or semi-

precious stones.
7105.10 7105.1000 - Of diamonds carat 35%
7105.90 7105.9000 - Other kg 35%
II.- PRECIOUS METALS AND METALS CLAD

WITH PRECIOUS METAL
71.06 Silver (including silver plated with gold or platinum),

unwrought or in semi-manufactured forms, or in powder
form.
7106.10 7106.1000 - Powder kg 35%
- Other:
7106.91 7106.9100 --Unwrought kg 35%
7106.92 7106.9200 -- Semi-manufactured kg 35%
71.07 7107.00 7107.0000 Base metals clad with silver, not further worked than semi- kg 35%
manufactured.
71.08 Gold (including gold plated with platinum) unwrought or in

semi manufactured forms, or in powder form.
- Non-monetary :
7108.11 7108.1100 --Powder kg 35%
7108.12 7108.1200 --Other unwrought forms kg 35%

7108.13 7108.1300 --Other semi-manufactured forms kg 35%
7108.20 7108.2000 - Monetary kg Free
71.09 7109.00 7109.0000 Base metals or silver, clad with gold, not further worked kg 35%
than semi-manufactured.
71.10 Platinum, unwrought or in semi manufactured forms,or in

powder form.
- Platinum:
7110.11 7110.1100 --Unwrought or in powder form kg 35%
7110.19 7110.1900 --Other kg 35%

- Palladium:
7110.21 7110.2100 -- Unwrought or in powder form kg 35%
7110.29 7110.2900 --Other kg 35%
- Rhodium:
4
Section XIV
Chapter 71

(1) (2) (3) (4) (5) (6)
7110.39 7110.3900 --Other kg 35%

- Iridium, osmium and ruthenium:
7110.49 7110.4900 --Other kg 35%
71.11 7111.00 7111.0000 Base metals, silver or gold, clad with platinum, not further kg 35%
worked than semi-manufactured.
71.12 Waste and scrap of precious metal or of metal clad with

precious metal; other waste and scrap containing precious
metal or precious metal compounds, of a kind used
principally for the recovery of precious metal other than
goods of heading 85.49
7112.30 7112.3000 - Ash containing precious metal or precious metal compounds kg 35%
- Other
7112.91 7112.9100 -- Of gold, including metal clad with gold but excluding kg 35%
sweepings containing other precious metals
7112.92 7112.9200 -- Of platinum, including metal clad with platinum but excluding kg 35%
sweepings containing other precious metals
7112.99 7112.9900 -- Other kg 35%
III.- JEWELLERY, GOLDSMITHS’ AND

SILVERSMITHS’ WARES AND OTHER
ARTICLES
71.13 Articles of jewellery and parts thereof, of precious metal or

of metal clad with precious metal.
- Of precious metal whether or not plated or clad with precious
metal :
7113.11 7113.1100 -- Of silver, whether or not plated or clad with other precious kg 35%
metal
7113.19 7113.1900 -- Of other precious metal, whether or not plated or clad with kg 35%
precious metal
7113.20 7113.2000 - Of base metal clad with precious metal kg 35%
71.14 Articles of goldsmiths, or silversmiths’ wares and parts

thereof, of precious metal or of metal clad with precious
metal.
-Of precious metal whether or not plated or clad with precious
metal፡
7114.11 7114.1100 -- Of silver,whether or not plated or clad with other precious kg 35%
metal
5
Section XIV
Chapter 71

(1) (2) (3) (4) (5) (6)
7114.19 7114.1900 -- Of other precious metal, whether or not plated or clad with kg 35%
precious metal
7114.20 7114.2000 - Of base metal clad with precious metal kg 35%
71.15 Other articles of precious metal or of metal clad with

precious metal.
7115.10 7115.1000 - Catalysts in the form of wire cloth or grill, of platinum kg 5%
7115.90 7115.9000 - Other kg 5%
71.16 Articles of natural or cultured pearls, precious or semi-

precious stones (natural, synthetic or reconstructed).
7116.10 7116.1000 - Of natural or cultured pearls kg 35%
7116.20 7116.2000 - Of precious or semi-precious stones (natural, synthetic kg 35%

or reconstructed)
71.17 Imitation Jewellery.

- Of base metal, whether or not plated with precious metal:
7117.11 7117.1100 --Cuff-links and studs kg 35%
7117.19 7117.1900 --Other kg 35%

7117.90 7117.9000 - Other kg 35%
71.18 Coin.
7118.10 7118.1000 - Coin (other than gold coin), not being legal tender kg 35%
7118.90 7118.9000 - Other kg Free
6
Section XV
Notes
SECTION XV
BASE METALS AND ARTICLES OF BASE METAL
Notes.
1.-This Section does not cover:
(a) Prepared paints, inks or other products with a basis of metallic flakes or powder (headings 32.07 to 32.10, 32.12, 32.13
or32.15);
(b) Ferro-cerium or other pyrophoric alloys (heading 36.06);
(c) Headgear or parts thereof heading 65.06 or 65.07;
(d) Umbrella frames or other articles of heading 66.03;
(e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);
(f) Articles of Section XVI (machinery, mechanical appliances and electrical goods);
(g) Assembled railway or tramway track (heading 86.08) or other articles of Section XVII (vehicles, ships and boats, aircraft);
(h) Instruments or apparatus of section XVIII, including clock or watch springs;
(ij) Lead shot prepared for ammunition (heading 91.06) or other articles of Section XIX (arms and ammunition);
(k) Articles of Chapter 94 (for example, furniture, mattress supports, luminaires and lighting fittings,illuminated signs,
prefabricated buildings);
(l) Articles of Chapter 95 (for example, toys, games, sports requisites);

(m)Hands sieves, buttons, pens, pencil-holders, pen nibs, monopods, bipods, tripods and similar articles or other articles
ofchapter 96(miscellaneous manufactured articles);or
(n) Articles of Chapter 97 (for example, works of art).
2.-Throughout the Nomenclature, the expression “parts of general use” means:
(a) Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal, other than articlesspecially
designed for use exclusivelyin implants in medical, surgical, dental or veterinary sciences (heading 90.21);
(b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and
(c) Articles of headings 83.01, 83.02. 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06.
In Chapter 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not include references to parts of
general use as defined above.
Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters
72 to 76 and 78 to 81.
3.- Throughout the Nomenclature, the expression "base metals" means : iron and steel, copper, nickel, aluminium, lead, zinc, tin,
tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony,
manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and
thallium.
4.-Throughout the Nomenclature, the term “cermets” means products containing a microscopic heterogeneous combination of a
metallic component and a ceramic component. The term “cermets” includes sintered metal carbides (metal carbides sintered
with a metal)
5.-Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):
(a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other
metals;
(b) An alloy composed of base metals of this Section and of elements not falling within this section is to be treated as an
alloy of base metals of this Section of the total weight of such metals equals or exceeds the total weight of the other
elements present;
1
Section XV
Notes
(c) In this section the term “alloys” includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained
by melting (other than cements) and intermetallic compounds.
6.- Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes a reference to alloys which,
by virtue of Note above , are to be classified as alloys of that metal.
7.-Classification of composite articles:
Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of
base metal under the General Interpretative Rules) containing two or more base metals are to be treated as articles of the base
metal predominating by weight over each of the other metals. For this purpose:
(a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;
(b) An alloy is regarded as being entirely composed of that metal as an alloy of which by virtue of Note 5, it is classified; and
(c) A cermet of heading 81.13 is regarded as a single base metal.
8.-In this section, the following expressions have the meanings hereby assigned to them:
(a) Waste and scrap
(i) All metal waste and scrap;
(ii) Metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.
(b) Powders
Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1mm.
9.-For the purposes of Chapters 74 to 76 and 78 to 81, the following expressions have the meanings hereby assigned to them :
(a) Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole
length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons
(including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides
being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal
cross-section may have corners rounded along their whole length. The thickness of such products which have a
rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers
cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production
(otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles
or products of other headings.
Wire-bars and billets of Chapter 74 with their ends tapered or otherwise worked simply to facilitate their entry into
machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be
unwrought copper of heading 74.03. This provision applies mutatis mutandis to the products of Chapter 81.
(b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length,
which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The
expression also covers cast or sintered products, of the same forms, which have been subsequently worked after
production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character
of articles or products of other headings.
(c) Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the
shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including
“flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being
straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-
section may have corners rounded along their whole length. The thickness of such products which have a rectangular
(including “modified rectangular”) cross-section exceeds one-tenth of the width.
2
Section XV
Chapter 73
(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 80.01), coiled or not, of solid rectangular (other
than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides
are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are :
- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;
- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or
products of other headings.
Headings for plates, sheets, strip, and foil apply, inter alia, to plates, sheets, strip, and foil with patterns (for example,
grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or
coated, provided that they do not thereby assume the character of articles or products of other headings.
(e) Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole
length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and
which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular
convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as
tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation.Tubes
and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-
shaped or fitted with flanges, collars or rings.
1
Section XV
Chapter 73
Chapter 72
Iron and steel
Notes.
1.-In this Chapter and, in the case of notes (d), (e) and (f) throughout the tariff, the following expressions have the meanings
hereby assigned to them:
(a) Pig iron

Iron -carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by
weight one or more other elements within the following limits:
- not more than 10% of chromium
- not more than 6% of manganese
- not more than 3% of phosphorus

- not more than 8% of silicon
- a total of not more than 10% of other elements.
(b) Spiegeleisen
Iron-carbon alloys containing by weight more than 6% but more than 30% of manganese and otherwise conforming to
the specification at (a) above.
(C)Ferro-alloys
Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or
powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-
oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing
by weight 4% or more of the element iron and one or more of the following:
- More than 10% of chromium

- More than 30% of manganese
- More than 3% of phosphorus
-More than 8% of silicon
- a total of more than 10% of other elements, excluding carbon, subject to a maximum content of 10% in the case of
copper.
(d) Steel
Ferrous materials other than those of heading 72.03 which (with the exception of certain types produced in the form of
castings) are usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may
contain higher proportions of carbon.
(e) Stainless steel

Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without
otherelements.
(f) Other alloy steel

Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements
in the proportion shown:
-0.3% or more of aluminum

- 0.0008% or more of boron
- 0.3% or more of chromium
-0.3% or more of cobalt
- 0.4% or more of copper
- 0.4% or more of lead
2
Section XV
Chapter 73
- 1.65% or more of manganese

- 0.08% or more of molybdenum
- 0.3% or more of nickel
- 0.06%or more of niobium

- 0.6% or more of silicon
- 0.05% or more of titanium
- 0.3% or more of tungsten (wolfram)
- 0.1% or more of vanadium
- 0.05% or more of zirconium
- 0.1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.
(g) Remelting scrap ingots of iron or steel

Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and
not complying with the chemical composition of pig iron, spiegeleisen of ferro-alloys.
(h) Granules
Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90%
ormore by weight passes through a sieve with a mesh aperture of 5 mm.
(ij) Semi-finished products
Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and
Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly
shaped by forging, including blanks for angles, shapes or sections.
These products are not presented in coils.

(k) Flat-rolled products
Rolled products of solid rectangular (other than square) cross-section which do not conform to the definition at (ij) above
in the form of:
- Coils of successively superimposed layers, or
- Straight lengths, which if of a thickness or if of a thickness less than 4.75 mm are of a width measuring atleast ten
times the thickness or if of a thickness of 4.75mm or more are of a width, which exceeds 150 mmand measures at least
twice the thickness.
Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs,
chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do
not thereby assume the character of articles or products of other headings.
Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of
600 mm or more, provided that they do not assume the character of articles or products of other headings.
(l) Bars and rods, hot-rolled, in irregularly wound coils
Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of
circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and
“modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length
and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling
process (reinforcing bars and rods).
(m) Other bars and rods

Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a
uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles
(including squares), triangles or other convex polygons (including "flattened circles" and "modified rectangles", of which
two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may :
- have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing barsand rods);
- be twisted after rolling.
3
Section XV
Chapter 73
(n)Angles, shapes and sections

Products having a uniform solid cross-section along their whole length which do notconform to any of the definitions
at(ij), (k), (1) or (m) above or to the definition of wire.
Chapter 72 does not include products of heading 73.01 or 73.02.
(o) Wire
Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to
thedefinition of flat- rolled products.
(p) Hollow drill bars and rods

Hollow bars and rods of any cross- section, suitable for drills, of which the greatest external dimension of the cross-
section exceeds 1mm but does not exceed 52mm, and of which the greatest internal dimension does not exceed one half
of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be
classified in heading 73.04.
2.-Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.
3.-Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to
their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot- rolled products.
Subheading Notes.
1.-In this Chapter the following expressions have the meanings hereby assigned to them:
(a) Alloy pig iron

Pig iron containing, by weight, one or more of the following elements in the specified proportions :
- More than 0.2% of chromium
- More than 0.3% of copper
- More than 0.3% of nickel
- More than 0.1% of any of the following elements: aluminiummolybdenum, titanium, tungsten (wolfram), vanadium.
(b) Non-alloy free-cutting steel

Non -alloy steel containing, by weight, one or more of the following elements in the specified proportions:
- 0.08% or more of sulphur
- 0.1% or more of lead
- more than 0.05% of selenium
- more than 0.01% of tellurium
- more than o.05% of bismuth.
(c) Silicon-electrical steel

Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon.They
may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the
steel the characteristics of another alloy steel.
(d) High speed steel

Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten
andvanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.
(e) Silico-manganese steel
Alloy steels containing by weight :
- not more than 0.7% of carbon,
- 0.5% or more but not more than 1.9% of manganese, and
- 0.6 % or more but not more than 2.3 % of silicon, but no other element in a proportion that would give the steel the
characteristics of another alloy steel.
4
Section XV
Chapter 73
2.-For the classification of ferro-alloys in the subheadings of heading of heading 72.02 the following rule should be observed:
A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements
exceeds the minimum percentage laid down in Chapter Note 1(c); by analogy, it is consideredrespectively as ternary or
quaternary if two or three alloy elements exceed the minimum percentage.
For the application of this rule the unspecified “other elements” referred to in Chapter Note 1(c) must each exceed 10% by
weight.

(1) (2) (3) (4) (5) (6)
1.-PRIMARY MATERIALS; PRODUCTS IN GRANULAR
OR POWDER FORM
72.01 Pig iron and spiegeleisen in pigs, blocks or other primary

forms.
7201.10 7201.1000 - Non-alloy pig iron containing by weight 0.5% or less of kg Free
phosphorus
7201.20 7201.2000 - Non alloy pig iron containing by weight more than 0.5% of kg Free
phosphorus
7201.50 7201.5000 - Alloy pig iron; spiegeleisen kg Free
72.02 Ferro- alloys.

- Ferro –manganese:
7202.11 7202.1100 --Containing by weight more than 2% of carbon kg Free
7202.19 7202.1900 -- Other kg Free

- Ferro –silicon:
7202.21 7202.2100 --Containing by weight more than 55% of silicon kg Free
7202.29 7202.2900 --Other kg Free
7202.30 7202.3000 - Ferro-silico-manganese kg Free
- Ferro- chromium:
7202.41 7202.4100 --Containing by weight more than 4% of carbon kg Free
7202.49 7202.4900 --Other kg Free
7202.50 7202.5000 - Ferro-silico-chromium kg Free
7202.60 7202.6000 - Ferro- nickel kg Free
7202.70 7202.7000 - Ferro –molybdenum kg Free
7202.80 7202.8000 - Ferro-tungsten and ferro-silico-tungsten kg Free

- Other:
7202.91 7202.9100 --Ferro-titanium and ferro-silico-titanium kg Free
7202.92 7202.9200 --Ferro–vanadium kg Free
7202.93 7202.9300 --Ferro-niobium kg Free
7202.99 7202.9900 --Other kg Free
72.03 Ferrous products obtained by direct reduction of iron ore

and other spongy ferrous products, inlumps pellets or
similar forms; iron having a minimum purity by weight of
99.94%, in lumps,pellets or similar forms.
5
Section XV
Chapter 73

(1) (2) (3) (4) (5) (6)
7203.10 7203.1000 - Ferrous products obtained by direct reduction of iron ore kg Free
7203.90 7203.9000 - Other kg Free
72.04 Ferrous waste and scrap; remelting scrap ingots of iron or

steel.
7204.10 7204.1000 - Waste and scrap of cast iron kg Free
- Waste and scrap of alloy steel:

7204.21 7204.2100 --Of stainless steel Kg Free
7204.29 7204.2900 --Other Kg Free
7204.30 7204.3000 - Waste and scrap of tinned iron or steel kg Free
- Other waste and scrap:
7204.41 7204.4100 --Turnings, shavings, chips, milling waste, saw dust, filings, kg Free
trimmings and stampings, whether or not in bundles
7204.49 7204.4900 --Other kg Free
7204.50 7204.5000 - Remelting scrap ingots kg Free
72.05 Granules and powders, of pig iron spiegeleisen, iron or steel.

7205.10 7205.1000 - Granules kg Free
- Powders:
7205.21 7205.2100 --Of alloy steel kg Free
7205.29 7205.2900 --Other kg Free
II.-IRON AND NON -ALLOY STEEL
72.06 Iron and non-alloy steel in ingots or otherprimary forms

(excluding iron of heading 72. 03).
7206.10 7206.1000 - Ingots kg Free
7206.90 7206.9000 - Other kg Free
72.07 Semi -finished products of iron or non-alloy steel.

- Containing by weight less than 0.25% of carbon:
7207.11 7207.1100 --Of rectangular (including square)cross-section, the width kg Free
measuring less than twice the thickness
7207.12 7207.1200 --Other of rectangular (other than square) cross-section kg Free
7207.19 7207.1900 --Other kg Free

7207.20 7207.2000 - Containing by weight 0.25% or more of carbon kg Free
72.08 Flat-rolled products of iron or non-alloy steel, of a width of

600 mm or more, hot-rolled, not clad, plated or coated.
7208.10 7208.1000 - In coils, not further worked than hot-rolled, with patterns in kg Free
relief
- Other, in coils, not further worked than hot-rolled, pickled:
6
Section XV
Chapter 73

(1) (2) (3) (4) (5) (6)
7208.25 7208.2500 --Of a thickness of 4.75 mm or more kg Free
7208.26 7208.2600 --Of a thickness of 3mm or more but less than 4.75mm kg Free
7208.27 7208.2700 --Of a thickness of less than 3mm kg Free
- Other, in coils, not further worked than hot-rolled :
7208.36 7208.3600 --Of a thickness exceeding 10 mm kg Free
7208.37 7208.3700 --Of a thickness of 4.75mm or more but not exceeding 10mm kg Free
7208.38 7208.3800 --Of a thickness of 3mm or more but less than 4.75mm kg Free
7208.39 7208.3900 --Of a thickness of less than 3mm kg Free
7208.40 7208.4000 - Not in coils, not further worked than hot-rolled, with kg Free
patterns in relief
- Other, not in coils, not further worked than hot-rolled :

7208.51 7208.5100 --Of a thickness exceeding 10mm kg 5%
7208.52 7208.5200 --Of a thickness of 4.75mm or more but not exceeding10mm kg 5%
7208.53 7208.5300 --Of a thickness of 3mm or more but less than 4.75mm kg 5%
7208.54 7208.5400 --Of a thickness of less than 3mm kg 5%
7208.90 7208.9000 - Other kg 5%

600mm or more, cold-rolled (cold-reduced), not clad, plated
or coated.
- In coils, not further worked than cold-rolled (cold-reduced):
7209.15 7209.1500 --Of a thickness of 3 mm or more kg 5%

7209.16 7209.1600 --Of a thickness exceeding 1 mm but less than 3 mm Kg 5%
7209.17 7209.1700 --Of a thickness of 0.5 mm or more but not exceeding 1mm Kg 5%
7209.18 7209.1800 --Of a thickness of less than 0.5 mm Kg 5%
- Not in coils, not further worked than (cold-rolled
cold-reduced):
7209.25 7209.2500 --Of a thickness of 3 mm or more Kg 15%
7209.26 7209.2600 --Of a thickness exceeding 1 mm but less than 3 mm Kg 15%
7209.27 7209.2700 --Of a thickness of 0.5 mm or more but not exceeding 1mm Kg 15%
7209.28 7209.2800 --Of a thickness of less than 0.5 mm Kg 15%
7209.90 7209.9000 - Other Kg 15%
72.10 Flat-rolled products of iron or non-alloy steel, of width of

600mm or more, clad, plated or coated.
- Plated or coated with tin :
7210.11 7210.1100 -- Of a thickness of 0.5mm or more Kg 25%
7210.12 7210.1200 -- Of a thickness of less than 0.5 mm Kg 25%
7210.20 7210.2000 - Plated or coated with lead, including terne-plate Kg 25%
7
Section XV
Chapter 73

(1) (2) (3) (4) (5) (6)
7210.30 - Electro lytically plated or coated with zinc
7210.3010 --- Roofing tiles Kg 35%
7210.3090 --- Other Kg 25%
- Otherwise plated or coated with zinc :

7210.41 7210.4100 -- Corrugated Kg 35%
7210.49 7210.4900 --Other Kg 25%
7210.50 - Plated or coated with chromium oxides or with chromium and
chromium oxides:
7210.5010 --- Not printed Kg 5%

7210.5090 --- Other Kg 15%
- Plated or coated with aluminium:
7210.61 7210.6100 --Plated or coated with aluminium-zinc alloys Kg 25%
7210.69 7210.6900 --Other Kg 25%
7210.70 7210.7000 - Painted, varnished or coated with plastics Kg 25%
7210.90 - Other:
7210.9010 --- Corrugated or roofing tiles Kg 35%
7210.9090 --- Other Kg 25%

less than 600 mm not clad, plated or coated.
- Not further worked than hot-rolled :
7211.13 7211.1300 -- Rolled on four faces or in a closed box pass, of a width Kg 5%
exceeding 150 mm and a thickness of not less than 4 mm, not
in coils and without patterns in relief
7211.14 7211.1400 -- Other, of a thickness of 4.75 mm or more Kg 5%
7211.19 7211.1900 -- Other Kg 5%

- Not further worked than cold-rolled (cold-reduced):
7211.23 7211.2300 -- Containing by weight less than 0.25 % of carbon Kg 5%
7211.29 7211.2900 -- Other Kg 5%
7211.90 7211.9000 - Other Kg 15%

less than 600mm, clad, plated or coated.
7212.10 - Plated or coated with tin:
7212.1010 --- Strip for packing purposes Kg 25%
7212.1090 --- Other Kg 25%
7212.20 7212.2000 - Electrolytically plated or coated with zinc Kg 25%

7212.30 7212.3000 - Otherwise plated or coated with zinc Kg 25%
7212.40 7212.4000 - Painted, varnished or coated with plastics Kg 25%
7212.50 - Otherwise plated or coated:
7212.5010 --- Strip for packing purposes Kg 25%
8
Section XV
Chapter 73

(1) (2) (3) (4) (5) (6)
7212.5090 --- Other Kg 25%
7212.60 7212.6000 - Clad Kg 25%
72.13 Bars and rods, hot-rolled, in irregularly wound coils, of iron

or non-alloy steel.
7213.10 7213.1000 - Containing indentations, ribs, grooves or other deformations Kg 35%
produced during the rolling process
7213.20 7213.2000 - Other, of free-cutting steel Kg 35%
- Other :
7213.91 -- Of circular cross-section measuring less than 14 mm

in diameter:
7213.9110 --- wire, diameter less than 6.5mm and length less than kg 15%
half a meter
7213.9190 --- Other kg 35%
7213.99 7213.9900 -- Other kg 35%
72.14 Other bars and rods of iron or non-alloy steel, not further
worked than forged, hot rolled, hot-drawn or hot-extruded,
but including those twisted after rolling.
7214.10 7214.1000 - Forged Kg 35%
7214.20 7214.2000 - Containing indentations, ribs, grooves or other deformations Kg 35%

produced during the rolling process or twisted after rolling
7214.30 7214.3000 - Other, of free-cutting steel Kg 35%
- Other:
7214.91 7214.9100 --Of rectangular (other than square) cross-section Kg 35%
7214.99 7214.9900 --Other Kg 35%
72.15 Other bars and rods of iron or non-alloy steel.

7215.10 7215.1000 - Of free-cutting steel, not further worked than cold-formed or Kg 5%
cold-finished
7215.50 7215.5000 - Other, not further worked than cold-formed or cold-finished Kg 15%
7215.90 7215.9000 - Other Kg 15%
72.16 Angles, shapes and sections of iron or non-alloy steel.

7216.10 7216.1000 - U, I or H sections, not further worked than hot-rolled, hot- Kg 15%
drawn or extruded, of a height of less than 80 mm
- L or T sections, not further worked than hot-rolled, hot-drawn
or extruded, of a height of less than 80 mm:
7216.21 7216.2100 -- L sections Kg 15%
7216.22 7216.2200 --T Sections Kg 15%
- U, I or H sections, not further worked than hot-rolled, hot-
drawn or extruded, of a height of 80 mm or more :
7216.31 7216.3100 --U sections Kg 15%
9
Section XV
Chapter 73

(1) (2) (3) (4) (5) (6)
7216.32 7216.3200 --I sections Kg 15%
7216.33 7216.3300 --H sections Kg 15%
7216.40 7216.4000 - L or T sections, not further worked than hot-rolled, hot drawn Kg 15%
or extruded, of a height of 80 mm or more
7216.50 7216.5000 - Other angles, shapes and sections, not further worked than hot- Kg 15%
rolled, hot-drawn or extruded
- Angles, shapes and sections, not further worked than cold-
formed or cold-finished:
7216.61 7216.6100 -- Obtained from flat-rolled products Kg 15%

7216.69 7216.6900 -- Other Kg 15%
- Other :
7216.91 7216.9100 -- Cold-formed or cold-finished from flat-rolled products Kg 15%
7216.99 7216.9900 -- Other Kg 15%
72.17 Wire of iron or non-alloy steel.

7217.10 7217.1000 - Not plated or coated, whether or not polished Kg 15%
7217.20 7217.2000 - Plated or coated with zinc Kg 15%
7217.30 7217.3000 - Plated or coated with other base metals Kg 5%
7217.90 7217.9000 - Other Kg 35%
II.- STAINLESS STEEL

Stainless steel in ingots or other primary forms; semi-
72.18
finished products of stainless steel.
7218.10 7218.1000 - Ingots and other primary forms Kg Free
- Other :
7218.91 7218.9100 -- Of rectangular (other than square) cross-section Kg Free

7218.99 7218.9900 -- Other Kg Free
Flat-rolled products of stainless steel, of a width of 600 mm

72.19
or more.
- Not further worked than hot-rolled, in coils:
7219.11 7219.1100 --Of a thickness exceeding 10 mm Kg 5%
7219.12 7219.1200 --Of a thickness of 4.75mm or more but not exceeding 10mm Kg 5%
7219.13 7219.1300 --Of a thickness of 3mm or more but less than 4.75 mm kg 5%
- Not further worked than hot -rolled, not in coils:
7219.21 7219.2100 --Of a thickness exceeding 10 mm kg 15%

7219.22 7219.2200 --Of a thickness of 4.75 mm or more but not exceeding 10mm kg 15%
7219.23 7219.2300 --Of a thickness of 3 mm or more but less than 4.75mm kg 15%
- Not further worked than cold- rolled (cold reduced):
10
Section XV
Chapter 73

(1) (2) (3) (4) (5) (6)
7219.31 7219.3100 --Of a thickness of 4.75 mm or more kg 5%
7219.32 7219.3200 --Of a thickness of 3mm or more but less than 4.75 mm kg 5%
7219.33 7219.3300 --Of a thickness exceeding 1 mm but less than 3mm kg 5%
7219.34 7219.3400 --Of a thickness of 0.5 mm or more but not exceeding 1mm kg 5%
7219.35 7219.3500 --Of a thickness of less than 0.5 mm kg 5%
7219.90 7219.9000 - Other kg 15%
Flat-rolled products of stainless steel, of a width of less than

72.20
600mm.
- Not further worked than hot -rolled:
7220.11 7220.1100 --Of a thickness of 4.75 mm or more kg 15%
7220.12 7220.1200 --Of a thickness of less than 4.75mm kg 15%
7220.20 7220.2000 - Not further worked than cold rolled (cold-reduced) kg 15%
7220.90 7220.9000 - Other kg 15%
72.21 7221.00 7221.0000 Bars and rods, hot-rolled, in irregularly wound coils, of kg 15%
stainless steel.
72.22 Other bars and rods of stainless steel; angles, shapes and
sections of stainless steel.
- Bars and rods, not further worked than hot-rolled, hot- drawn
or extruded :
7222.11 7222.1100 -- Of circular cross-section kg 15%
7222.19 7222.1900 -- Other kg 15%

7222.20 7222.2000 - Bars and rods, not further worked than cold -formed or cold - kg 15%
finished
7222.30 7222.3000 - Other bars and rods kg 15%
7222.40 7222.4000 - Angles, shapes and sections kg 15%
72.23 7223.00 7223.0000 Wire of stainless steel. kg 15%
IV.- OTHER ALLOY STEEL; HOLLOW

DRILL BARS AND RODS, OF ALLOY
OR NON -ALLOY STEEL
Other alloy steel in ingots or other primary forms; semi-

72.24
finished products of other alloy steel.
7224.10 7224.1000 - Ingots and other primary forms kg 5%
7224.90 7224.9000 - Other kg 5%
Flat-rolled products of other alloy steel, of a width of 600

72.25
mm or more.
11
Section XV
Chapter 73

(1) (2) (3) (4) (5) (6)
- Of silicon-electrical steel:
7225.11 7225.1100 --Grain-oriented kg 15%
7225.19 7225.1900 --Other kg 15%
7225.30 7225.3000 - Other, not further worked than hot -rolled not in coils kg 15%
7225.40 7225.4000 - Other, not further worked than hot -rolled in coils kg 15%
7225.50 7225.5000 - Other, not further worked than cold -rolled (cold reduced) kg 15%
- Other :
7225.91 7225.9100 --Electrolytically plated or coated with zinc kg 15%
7225.92 7225.9200 --Otherwise plated or coated with zinc kg 15%
7225.99 7225.9900 --Other kg 15%
Flat-rolled products of other alloy steel, of a width of less

72.26
than 600mm.
- Of silicon-electrical steel :
7226.11 7226.1100 --Grain-oriented kg 15%
7226.19 7226.1900 --Other kg 15%
7226.20 7226.2000 - Of high speed steel kg 15%
- Other:
7226.91 7226.9100 -- Not further worked than hot-rolled kg 15%
7226.92 7226.9200 -- Not further worked than cold-rolled (cold reduced) kg 15%
7226.99 7226.9900 -- Other kg 15%
72.27 Bars and rods, hot- rolled, in irregularly wound coils, of

other alloy steel.
7227.10 7227.1000 - Of high speed steel kg 15%
7227.20 7227.2000 - Of silico-manganese steel kg 15%
7227.90 7227.9000 - Other kg 15%
Other bars and rods, of other alloy steel; angles, shapes and
72.28 sections, of other alloy steel; hollow drill bars and rods, of
alloy or non -alloy steel.
7228.10 7228.1000 - Bars and rods, of high speed steel kg 15%
7228.20 7228.2000 - Bars and rods, of silico-manganese steel kg 15%
7228.30 7228.3000 - Other bars and rods, not further worked than hot-rolled, hot- kg 15%
drawn or extruded
7228.40 7228.4000 - Other bars and rods, not further worked than forged kg 15%
7228.50 7228.5000 - Other bars and rods, not further worked than cold-formed or kg 15%
cold-finished
7228.60 7228.6000 - Other bars and rods kg 15%

7228.80 7228.8000 - Hollow drill bars and rods kg 15%
12
Section XV
Chapter 73

(1) (2) (3) (4) (5) (6)
72.29 Wire of other alloy steel.
7229.20 7229.2000 - Of silico-manganese steel kg 15%
7229.90 7229.9000 - Other kg 15%
Chapter 73
Articles of iron or steel
Notes.
1.-In this Chapter the expression “cast iron” applies to products obtained by casting in which iron predominates by weight over
each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1(d) to Chapter
72.
2.-In this Chapter the word “wire” means hot or cold-formed products of any cross-sectional shape, of which no cross-
sectional dimension exceeds 16 mm.
13
Section XV
Chapter 73

(1) (2) (3) (4) (5) (6)
73.01 Sheet piling of iron or steel whether or not drilled, punched
or made from assembled elements; welded angles, shapes
and sections, of iron or steel.
7301.10 7301.1000 - Sheet piling kg 15%
73.02 Railway or tramway track construction material of iron or

steel, the following: rails, check -rails and rackrails, switch
blades, crossing frogs, point rods and other crossing pieces,
sleepers (cross-ties), fish-plates, chairs, chair wedges, sole
plates (base plates), rail clips, bedplates, ties and other
material specialized for jointing or fixing rails.
7302.10 7302.1000 - Rails kg Free
7302.30 7302.3000 - Switch blades, crossing frogs, point rods and other crossing kg Free
pieces
7302.40 7302.4000 - Fish-plates and sole plates kg Free
7302.90 7302.9000 - Other kg Free
73.03 7303.00 7303.0000 Tubes, pipes and hollow profiles, of cast iron. kg 15%
73.04 Tubes, pipes and hollow profiles, seamless, of iron(other

than cast iron) or steel.
- Line pipe of a kind used for oil or gas pipelines:
7304.11 7304.1100 -- Of stainless steel kg Free
7304.19 7304.1900 -- Other kg Free
- Casing, tubing and drill pipe, of a kind used in drilling for oil
or gas:
7304.22 7304.2200 -- Drill pipe of stainless steel kg Free

7304.23 7304.2300 -- Other drill pipe kg Free
7304.24 7304.2400 -- Other of stainless steel kg Free
7304.29 7304.2900 -- Other kg Free
- Other , of circular cross-section, of iron or non- alloy steel:
7304.31 7304.3100 -- Cold-drawn or cold–rolled (cold-reduced) kg 15%

7304.39 7304.3900 -- Other kg 15%
- Other, of circular cross-section, of stainless steel :
7304.41 7304.4100 -- Cold-drawn or cold-rolled (cold-reduced) kg 15%
7304.49 7304.4900 -- Other kg 15%
- Other, of circular cross-section, of other alloy steel:

7304.51 7304.5100 -- Cold-drawn or cold-rolled (cold-reduced) kg 15%
7304.59 7304.5900 -- Other kg 15%
7304.90 7304.9000 - Other kg 15%
73.05 Other tubes and pipes (for example, welded, riveted or

14
Section XV
Chapter 73

(1) (2) (3) (4) (5) (6)
similarly closed), having circular cross-sections, the external
diameter of whichexceeds 406.4mm,of iron or steel.
7305.11 7305.1100 -- Longitudinally submerged arc welded kg 25%

7305.12 7305.1200 -- Other, longitudinally welded kg 25%
7305.19 7305.1900 --Other kg 25%
7305.20 7305.2000 - Casing of a kind used in drilling for oil or gas kg 25%
- Other, welded:
7305.31 7305.3100 --Longitudinally welded kg 25%
7305.39 7305.3900 --Other kg 25%

7305.90 7305.9000 - Other kg 25%
73.06 Other tubes, pipes and hollow profiles (for example,open

seam or welded, riveted or similarly closed),of iron or steel.
7306.11 7306.1100 -- Welded, of stainless steel kg 15%

7306.19 7306.1900 -- Other kg 15%
- Casing and tubing of a kind used in drilling for oil or gas:
7306.21 7306.2100 -- Welded, of stainless steel kg 25%
7306.29 7306.2900 -- Other kg 25%
7306.30 7306.3000 - Other, welded, of circular cross-section of iron or non-alloy kg 25%

steel
7306.40 7306.4000 - Other, welded, of circular cross-section, of stainless steel kg 25%
7306.50 7306.5000 - Other, welded, of circular cross-section, of other alloy steel kg 25%
- Other, welded , of non-circular cross-section:
7306.61 7306.6100 -- Of square or rectangular cross-section kg 25%
7306.69 7306.6900 -- Of other non-circular cross-section kg 25%

7306.90 7306.9000 - Other kg 25%
73.07 Tube or pipe fittings (for example, couplings, elbows

sleeves), of iron or steel.
- Cast fittings :
7307.11 7307.1100 --Of non-malleable cast iron kg 15%
7307.19 7307.1900 --Other kg 15%
- Other, of stainless steel:

7307.21 7307.2100 --Flanges kg 15%
7307.22 7307.2200 --Threaded elbows, bends and sleeves kg 15%
7307.23 7307.2300 --Butt welding fittings kg 15%
7307.29 7307.2900 --Other kg 15%
- Other:
15
Section XV
Chapter 73

(1) (2) (3) (4) (5) (6)
7307.91 7307.9100 --Flanges kg 15%
7307.92 7307.9200 --Threaded elbows, bends and sleeves kg 15%
7307.93 7307.9300 --Butt welding fittings kg 15%
7307.99 7307.9900 --Other kg 15%
73.08 Structures (excluding prefabricated buildings of heading 94.

06) and parts of structures (for example, bridges and bridge-
sections, lock gates, towers, lattice masts, roofs, roofing
frameworks, doors and windows and their frames and
thresholds for doors, shutters, balustrades, pillars and
columns), of iron or steel: plates, rods, angles, shapes,
sections, tubes and the like, prepared for use in structures, of
iron or steel.
7308.10 7308.1000 - Bridges and bridge-sections kg 35%
7308.20 7308.2000 - Towers and lattice masts kg 35%
7308.30 7308.3000 - Doors, windows and their frames and thresholds for doors kg 35%
7308.40 7308.4000 - Equipment for scaffolding shuttering propping or pit-propping kg 35%

7308.90 7308.9000 - Other kg 35%
73.09 7309.00 7309.0000 Reservoirs, tanks, vats and similar containers for any kg 35%
material (other than compressed or liquefied gas), or iron or
steel, of a capacity exceeding 300 1 whether or not lined or
heat-insulated, but not fitted with mechanical or thermal
equipment.
73.10 Tanks, casks drums, cans boxes and similar containers, for
any material (other than compressed or liquefied gas) of iron
or steel, of a capacity not exceeding 300 l, whether or not
lined or heat-insulated, but not fitted with mechanical or
thermal equipment.
7310.10 7310.1000 - Of a capacity of 50 1 or more kg 25%
- Of a capacity of less than 50 l :
7310.21 7310.2100 -- Cans which are to be closed by soldering or crimping kg 25%
7310.29 7310.2900 --Other kg 25%
73.11 7311.00 7311.0000 Containers for compressed or liquefied gas, of iron or steel. kg 5%
73.12 Stranded wire, ropes, cables, plaited bands, slings and the
like, of iron or steel not electrically insulated.
7312.10 7312.1000 - Stranded wire, ropes and cables kg 15%
7312.90 7312.9000 - Other kg 25%
73.13 7313.00 7313.0000 Barbed wire of iron or steel; twisted hoop or single flat wire kg 25%
barbed or not, and loosely twisted double wire, of a kind
used for fencing, of iron or steel.
73.14 Cloth (including endless bands), grill, netting and fencing of
16
Section XV
Chapter 73

(1) (2) (3) (4) (5) (6)
iron or steel wire; expanded metal of iron or steel.
- Woven cloth :
7314.12 7314.1200 -- Endless bands for machinery, of stainless steel kg 25%
7314.14 7314.1400 -- Other woven cloth, of stainless steel kg 25%
7314.19 7314.1900 -- Other kg 25%

7314.20 7314.2000 - Grill, netting and fencing, welded at the intersection, of wire kg 25%
with a maximum cross-sectional dimension of 3 mm or more
and having a mesh size of 100 cm² or more
- Other grill, netting and fencing, welded at the intersection:
7314.31 7314.3100 -- Plated or coated with zinc kg 25%
7314.39 7314.3900 -- Other kg 25%

- Other cloth, grill, netting and fencing :
7314.41 7314.4100 -- Plated or coated with zinc kg 15%
7314.42 7314.4200 -- Coated with plastics kg 15%
7314.49 7314.4900 -- Other kg 15%
7314.50 7314.5000 - Expanded metal kg 25%
73.15 Chain and parts thereof, iron or of steel.

- Articulated link chain and parts thereof :
7315.11 7315.1100 --Roller chain kg 15%
7315.12 7315.1200 --Other chain kg 15%
7315.19 7315.1900 --Parts kg 15%

7315.20 7315.2000 - Skid chain kg 15%
- Other chain:
7315.81 7315.8100 --Stud-link kg 15%
7315.82 7315.8200 --Other, welded link kg 15%
7315.89 7315.8900 --Other kg 15%
7315.90 7315.9000 - Other parts kg 15%
73.16 7316.00 Anchors, grapnels and parts thereof of iron or steel.

7316.0010 --- Anchors for ships and boats kg Free
7316.0090 --- Other kg 35%
73.17 7317.00 Nails, tacks, drawing pins, corrugated nails, staples (other
than those of heading 83.05) and similar articles of iron or
steel, whether or not with heads of other material, but
excluding such articles with heads of copper.
7317.0010 --- Tacks kg 15%
7317.0090 --- Other kg 35%
73.18 Screws, bolts, nuts coach screws, screw hooks, rivets, cotters
cotter-pins, washers (including spring washers) and similar
17
Section XV
Chapter 73

(1) (2) (3) (4) (5) (6)
articles, of iron or steel.
- Threaded articles:
7318.11 7318.1100 --Coach screws kg 5%
7318.12 7318.1200 --Other wood screws kg 5%

7318.13 7318.1300 --Screw hooks and screw rings kg 5%
7318.14 7318.1400 --Self-tapping screws kg 5%
7318.15 7318.1500 --Other screws and bolts, whether or not with their nuts or kg 5%
washers
7318.16 7318.1600 --Nuts kg 5%
7318.19 7318.1900 --Other kg 15%

- Non-threaded articles:
7318.21 7318.2100 --Spring washers and other lock washers kg 5%
7318.22 7318.2200 --Other washers kg 5%
7318.23 7318.2300 --Rivets kg 5%
7318.24 7318.2400 -- Cotters and cotter-pins kg 5%

7318.29 7318.2900 --Other kg 15%
73.19 Sewing needles, knitting needles, bodkins, crochet hooks,

embroidery stilettos and similar articles, for use in the hand,
of iron or steel; safety pins and other pins of iron or steel, not
elsewhere specified or included.
7319.40 7319.4000 - Safety pins and other pins 5%
7319.90 7319.9000 - Other kg 15%
73.20 Springs and leaves for springs, of iron or steel.

7320.10 - Leaf-springs and leaves thereof:
7320.1010 --- Of a kind used for vehicles
7320.1090 Kg 25%
--- Other
Kg 15%
7320.20 - Helical springs:
7320.2010 --- Of a kind used for vehicles kg 25%

7320.2090 --- Other kg 15%
7320.90 7320.9000 - Other kg 15%
73.21 Stoves, ranges, grates, cookers (including those with

subsidiary boilers, for central heating), barbecues, braziers,
gas-rings, plate warmers and similar non electric domestic
appliances, and parts thereof, iron or steel.
- Cooking appliances and plate warmers:
18
Section XV
Chapter 73

(1) (2) (3) (4) (5) (6)
7321.11 7321.1100 --For gas fuel or for both gas and other fuels u 35%
7321.12 7321.1200 --For liquid fuel u 35%
7321.19 7321.1900 -- Other, including appliances for solid fuel u 35%
- Other appliances:
7321.81 7321.8100 --For gas fuel or for both gas and other fuels u 35%
7321.82 7321.8200 --For liquid fuel u 35%
7321.89 7321.8900 -- Other, including appliances for solid fuel u 35%
7321.90 7321.9000 - Parts kg 15%
73.22 Radiators for central heating, not electrically heated, and

parts thereof, of iron or steel; air heaters and hot air
distributors (including distributors which can also distribute
fresh or conditioned air), not electrically heated,
incorporating a motor-driven fan or blower, and parts
thereof, of iron or steel.
- Radiators and parts thereof:
7322.11 -- Of cast iron:

7322.1110 --- Parts kg 15%
7322.1190 --- Other kg 25%
7322.19 -- Other:
7322.1910 --- Parts kg 15%
7322.1990 --- Other kg 25%

7322.90 7322.9000 - Other kg 25%
73.23 Table, kitchen or other household articles and parts thereof,

of iron or steel; iron or steel wool; pot scourers and scouring
or polishing pads, gloves and the like, of iron or steel.
7323.10 7323.1000 - Iron or steel wool; pot scourers and scouring or polishing kg 35%
pads, gloves and the like
- Other:
7323.91 7323.9100 --Of cast iron, not enamelled kg 35%
7323.92 7323.9200 --Of cast iron, enamelled kg 35%
7323.93 7323.9300 --Of stainless steel kg 35%

7323.94 7323.9400 --Of iron (other than cast iron) or steel, enamelled kg 35%
7323.99 -- Other:
7323.9910 --- Parts kg 15%
7323.9990 --- Other kg 35%
73.24 Sanitary ware and parts thereof, of iron or steel.

7324.10 7324.1000 - Sinks and wash basins, of stainless steel kg 35%
- Baths:
7324.21 7324.2100 --Of cast iron, whether or not enamelled kg 35%
19
Section XV
Chapter 73

(1) (2) (3) (4) (5) (6)
7324.29 7324.2900 --Other kg 35%
7324.90 - Other, including parts:
7324.9010 --- Parts kg 15%

7324.9090 --- Other kg 35%
73.25 Other cast articles of iron or steel.

7325.10 7325.1000 - Of non-malleable cast iron kg 25%
- Other:
7325.91 7325.9100 --Grinding balls and similar articles for mills kg 5%

7325.99 7325.9900 --Other kg 25%
73.26 Other articles of iron or steel.

- Forged or stamped, but not further worked:
7326.11 7326.1100 --Grinding balls and similar articles for mills kg 5%

7326.19 -- Other:
7326.1910 --- Articles suitable for shoe manufacturing kg 15%
7326.1990 --- Other kg 25%
7326.20 - Articles of iron or steel wire:
7326.2010 --- Vermin traps and similar appliances for the destruction of kg 25%
pests
7326.2090 ---Other kg 35%
7326.90 - Other:
7326.9010 --- Articles for use in solar stoves, ovens, leather, solar lamps, kg 5%
solar water heater, mill stone, air/ oil filter, vehicle battery,
solar vehicle accumulator and UPS manufacturing
7326.9090 --- Other kg 35%
20
Section XV
Chapter 74
Chapter 74
Copper and articles thereof
Note.
1.- In this Chapter the following expressions have the meanings hereby assigned to them:
(a) Refined copper

Metal containing at least 99.85% by weight of copper; or
Metal containing at least 97.5% by weight of copper, provided that the content by weight of any other element does not
exceed the limit specified in the following table:
TABLE- Other elements
Elements Limiting content % by weight
Ag Silver 0.25
As Arsenic 0.5
Cd Cadmium 1.3
Cr Chromium 1.4
Mg Magnesium 0.8
PbLead 1.5
S Sulphur 0.7
SnTin 0.8
TeTellurium 0.8
Zn Zinc 1
ZrZirconium 0.3
Other elements*, each 0.3
* Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.
(b) Copper alloys
Metallic substances other than unrefined copper in which copper predominates by weight over each of the other
elements, provided that:
(i) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or
(ii) the total content by weight of such other elements exceeds 2.5%
(c) Master alloys

Alloys containing with other elements more than 10% by weight of copper, not usefully malleable and commonly used
as an additive in the manufacture of other alloys or as de-oxidants,de-sulphurising agents or for similar uses in the
metallurgy of non-ferrous metals. However, copper phosphide(phosphor copper) containing morethan 15% by weight of
phosphorus falls in heading 28.53.
Subheading Note.
(a) Copper-zinc base alloys (brasses)

Alloys of copper and zinc, with or without other elements. When other elements are present:
- zinc predominates by weight over each of such other elements;
- any nickel content by weight is less than 5% (see copper-nickel -zinc alloys (nickel silcers)); and
- any tin content by weight is less than 3% (see copper- tin alloys (bronzes)).
(b) Copper-tin base alloys (bronzes)

Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight
over each of such other elements, except that when the tin content is 3% or more the zinc content by weight may exceed
that of tin but must be less than 10%.
1
Section XV
Chapter 74
(c) Copper-nickel-zinc base alloys(nickel silvers)

Alloys of copper, nickel and zinc with or without other elements. The nickel content is 5% or more by weight (see
copper-zinc alloys (brasses)).
(d) Copper-nickel base alloys
Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1 % of
zinc.When other elements are present, nickel predominates by weight over each of such other elements.

(1) (2) (3) (4) (5) (6)
74.01 7401.00 7401.0000 Copper mattes; cement copper (precipitated copper). kg Free
74.02 7402.00 7402.0000 Unrefined copper; and copper anodes for electrolytic kg Free
refining.
74.03 Refined copper and copper alloys, unwrought.

- Refined copper:
7403.11 7403.1100 --Cathodes and sections of cathodes kg Free
7403.12 7403.1200 --Wire–bars kg Free

7403.13 7403.1300 --Billets kg Free
7403.19 7403.1900 --Other kg Free
- Copper alloys:
7403.21 7403.2100 -- Copper-zinc base alloys (brass) kg Free
7403.22 7403.2200 --Copper-tin base alloys (bronze) kg Free

7403.29 7403.2900 --Other copper alloys (other than master alloys of heading kg Free
74.05)
74.04 7404.00 7404.0000 Copper waste and scrap. kg Free
74.05 7405.00 7405.0000 Master alloys of copper. kg Free
74.06 Copper powders and flakes.

7406.10 7406.1000 - Powders of non -lamellar structure kg Free
7406.20 7406.2000 - Powders of lamellar structure; flakes kg Free
74.07 Copper bars, rods and profiles.

7407.10 7407.1000 - Of refined copper kg 5%
- Of copper alloys:
7407.21 7407.2100 --Of copper-zinc base alloys (brass) kg 5%
7407.29 7407.2900 --Other kg 5%
74.08 Copper wire.

- Of refined copper:
7408.11 7408.1100 -- Of which the maximum cross-sectional dimension exceeds kg 15%
6mm
7408.19 7408.1900 -- Other kg 25%
2
Section XV
Chapter 74

(1) (2) (3) (4) (5) (6)
- Of copper alloys:
7408.21 -- Of copper-zinc base alloys (brass):
7408.2110 --- Of which the maximum cross-sectional dimension exceeds kg 15%
6mm
7408.2190 kg 25%
--- Other
7408.22 -- Of copper-nickel base alloys (cupro-nickel) or copper-nickel-
zinc base alloys (nickel-silver):
6mm
7408.2290 --- Other kg 25%
7408.29 -- Other
6mm
7408.2990 kg 25%
--- Other
74.09 Copper plates, sheets and strip, of a thickness exceeding

0.15mm.
- Of refined copper:
7409.11 7409.1100 --In coils kg 5%
7409.19 7409.1900 --Other kg 5%
- Of copper -zinc base alloys (brass):

7409.21 7409.2100 --In coils kg 5%
7409.29 7409.2900 --Other kg 5%
- Of copper-tin base alloys (bronze):
7409.31 7409.3100 -- In coils kg 5%
7409.39 7409.3900 -- Other kg 5%
7409.40 7409.4000 - Of copper-nickel base alloys (cupro-nickel) or copper-nickel- kg 5%

zinc base alloys (nickel silver)
7409.90 7409.9000 - Of other copper alloys kg 5%
74.10 Copper foil (whether or not printed or backed with paper,

paperboard, plastics or similar backing materials) of a
thickness (excluding any backing) not exceeding 0.15mm.
- Not backed:
7410.11 7410.1100 --Of refined copper kg 15%
7410.12 7410.1200 --Of copper alloys kg 15%
- Backed:
7410.21 7410.2100 --Of refined copper kg 15%

7410.22 7410.2200 --Of copper alloys kg 15%
74.11 Copper tubes and pipes.

3
Section XV
Chapter 74

(1) (2) (3) (4) (5) (6)
- Of copper alloys:
7411.21 7411.2100 -- Of copper-zinc base alloys (brass) kg 15%
7411.22 7411.2200 -- Of copper-nickel base alloys (cupro-nickel) or copper-nickel- kg 15%

zinc base alloys (nickel silver)
7411.29 7411.2900 -- Other kg 15%
74.12 Copper tube or pipe fittings (for example, couplings, elbows,

sleeves).
7412.20 7412.2000 - Of copper alloys kg 15%
74.13 7413.00 7413.0000 Stranded wire cables, plaited bands and the like, of copper, kg 25%
not electrically insulated.
74.15 Nails, tacks, drawing pins, staples (other than those of

heading 83.05) and similar articles, of copper or of iron or
steel with heads of copper; screws, bolts, nuts, screw hooks,
rivets, cotters, cotter-pins, washers (including spring
washers) and similar articles, of copper.
7415.10 7415.1000 - Nails and tacks, drawing pins, staples and similar articles kg 15%
- Other articles, not threaded:
7415.21 7415.2100 --Washers (including spring washers) kg 5%
7415.29 7415.2900 --Other kg 15%
- Other threaded articles:
7415.33 7415.3300 --Screws; bolts and nuts kg 5%
7415.39 7415.3900 --Other kg 15%
74.18 Table, kitchen or other household articles and parts thereof,

of copper; pot scourers and scouring or polishing pads,
gloves and the like, of copper; sanitary ware and parts
thereof, of copper.
7418.10 7418.1000 -Table, kitchen or other household articles and parts thereof; pot kg 35%
scourers and scouring or polishing pads, gloves and the like
7418.20 7418.2000 - Sanitary ware and parts thereof kg 35%
74.19 Other articles of copper.

7419.20 7419.2000 - Cast, moulded, stamped or forged, but not further worked kg 35%
7419.80 - Other:
7419.8010 --- Articles for use in stove and water flow meter manufacturing kg 15%
7419.8090 --- Other kg 35%
4
Section XV
Chapter 75
Chapter 75
Nickel and articles thereof
Subheading Notes.
1. In this Chapter the following expressions have the meanings hereby assigned to them:
(a) Nickel, not alloyed

Metal containing by weight at least 99% of nickel plus cobalt, provided that:
(i) The cobalt content by weight does not exceed 1.5% and
(ii) The content by weight of any other element does not exceed the limit specified in the following table:
TABLE - Other elements
Elements Limiting content % by Weight

Fe Iron 0.5
O Oxygen 0.4
Other elements, each 0.3
(b) Nickel alloys

Metallic substances in which nickel predominates by weight over each of the other elements provided that:
(i) The content by weight of cobalt exceeds 1.5%,
(ii) The content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or
(iii) The total content by weight of elements other than nickel plus cobalt exceeds 1%.
2. Notwithstanding the provisions of Chapter Note 9 (c) to Section XV, for the purposes of subheading 7508.10 the term “wire”
applies only to products, whether or not in coils, of any cross- sectional shape, of which no cross-sectional dimension exceeds
6 mm.

(1) (2) (3) (4) (5) (6)
75.01 Nickel mattes, nickel oxide sinters and other intermediate
products of nickel metallurgy.
7501.10 7501.1000 -Nickel mattes kg Free
7501.20 7501.2000 - Nickel oxide sinters and other intermediate products of nickel kg Free
metallurgy
75.02 Unwrought nickel.

7502.10 7502.1000 - Nickel, not alloyed kg Free
7502.20 7502.2000 -Nickel alloys kg Free
75.03 7503.00 7503.0000 Nickel waste and scrap. kg Free
75.04 7504.00 7504.0000 Nickel powders and flakes. kg Free
75.05 Nickel bars, rods, profiles and wire.

- Bars, rods and profiles:
7505.11 7505.1100 --Of nickel not alloyed kg 5%
1
Section XV
Chapter 75

(1) (2) (3) (4) (5) (6)
7505.12 7505.1200 --Of nickel, alloys kg 5%
- Wire:
7505.21 7505.2100 --Of nickel, not alloyed kg 15%
7505.22 7505.2200 --Of nickel alloys kg 15%
75.06 Nickel plates, sheets, strip and foil.

7506.10 7506.1000 -Of nickel, not alloyed kg 15%
7506.20 7506.2000 -Of nickel alloys kg 15%
75.07 Nickel tubes, pipes and tube or pipe fittings(for example,

couplings, elbows, sleeves).
-Tubes and pipes:
7507.11 7507.1100 --Of nickel, not alloyed kg 15%
7507.12 7507.1200 --Of nickel alloys kg 15%
7507.20 7507.2000 - Tube or pipe fittings kg 15%
75.08 Other articles of nickel.

7508.10 7508.1000 - Cloth, grill and netting, of nickel wire kg 35%
7508.90 7508.9000 - Other kg 35%
2
Section XV
Chapter 76
Chapter 76
Aluminum and articles thereof
Subheading Notes.
1.-In this Chapter the following expressions have the meanings hereby assigned to them.
(a) Aluminum, not alloyed

Metal containing by weight at least 99% of aluminum, provided that the content by weight of any other element does
not exceed the limit specified in the following table:
Element Limiting content % by weight
Fe + Si (iron plus silicon) 1

Other elements (1)
, each 0.1(2)
(1) Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn.
(2) Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that
neither the chromium nor manganese content exceeds 0.05%.
(b) Aluminum alloys

Metallic substances in which aluminum predominates by weight over each of the other elements, provided that:
(i) The content by weight of at least one of the other elements or of iron plus silicon taken together is greater than
thelimit specified in the foregoing table; or
(ii) The total content by weight of such other elements exceeds 1%.
2.-Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading 7616.91 the term “wire” applies
only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds
6mm.

(1) (2) (3) (4) (5) (6)
76.01 Unwrought aluminium.
7601.10 7601.1000 - Aluminium, not alloyed kg Free
7601.20 7601.2000 - Aluminium alloys kg Free
76.02 7602.00 7602.0000 Aluminium waste and scrap. kg Free
76.03 Aluminium powders and flakes.

7603.10 7603.1000 - Powders of non- lamellar structure kg Free
7603.20 7603.2000 - Powders of lamellar structure; flakes kg Free
76.04 Aluminium bars, rods and profiles.

7604.10 - Of aluminium, not alloyed:
7604.1010 --- Bars and rods kg 5%
1
Section XV
Chapter 76

(1) (2) (3) (4) (5) (6)
7604.1020 --- Profiles kg 25%
- Of aluminium alloys:
7604.21 7604.2100 --Hollow profiles kg 25%
7604.29 -- Other:
7604.2910 --- Bars and rods kg 5%
7604.2920 --- Profiles kg 25%
76.05 Aluminium wire.

- Of aluminium, not alloyed:
7605.11 7605.1100 --Of which the maximum cross-sectional dimensionexceeds7 kg 15%
mm
7605.19 7605.1900 --Other kg 25%
- Of aluminium alloys:
7605.21 7605.2100 --Of which the maximum cross-sectional dimension exceeds 7 kg 5%
mm
7605.29 7605.2900 --Other kg 15%
76.06 Aluminium plates, sheets and strip, of a thickness exceeding

0.2mm.
- Rectangular (including square):
7606.11 7606.1100 --Of aluminium, not alloyed kg 5%

7606.12 7606.1200 --Of aluminium alloys kg 5%
- Other:
7606.91 7606.9100 --Of aluminium, not alloyed kg 5%
7606.92 7606.9200 --Of aluminium alloys kg 5%
76.07 Aluminium foil (whether or not printed or backed with

paper, paperboard, plastics or similar backing materials) of
a thickness (excluding any backing) not exceeding 0.2mm.
- Not backed:
7607.11 7607.1100 --Rolled but not further worked kg 5%
7607.19 7607.1900 --Other kg 15%

7607.20 - Backed:
7607.2010 ---Not Printed kg 5%
7607.2090 --- Other kg 15%
76.08 Aluminium tubes and pipes.

7608.10 7608.1000 - Of aluminium, not alloyed kg 15%
7608.20 7608.2000 -Of aluminium alloys kg 15%
76.09 7609.00 7609.0000 Aluminium tube or pipe fittings (for example, couplings, kg 25%
2
Section XV
Chapter 76

(1) (2) (3) (4) (5) (6)
elbows, sleeves).
76.10 Aluminium structures (excluding prefabricated buildings of

heading 94. 06)and parts of structures (for example, bridges
and bridge-sections, towers, lattice masts, roofs, roofing
frameworks, doors and windows and their frames and
thresholds for doors, balustrades, pillars and columns);
aluminium plates, rods, profiles, tubes and the like,
prepared for use in structures.
7610.10 - Doors, windows and their frames and thresholds for doors:
7610.1010 --- Refrigerator doors kg 15%
7610.1090 --- Other kg 35%
7610.90 - Other:
7610.9010 --- Aluminium composite panel for use in structures kg 25%
7610.9090 --- Other kg 35%
76.11 7611.00 7611.0000 Aluminium reservoirs, tanks, vats and similar containers, kg 15%
for any material (other than compressed or liquefied gas), of
a capacity exceeding 300 1, whether or not lined or heat-
insulated, but not fitted with mechanical or thermal
equipment.
76.12 Aluminium casks, drums, cans boxes and similar containers

(including rigid or collapsible tubular containers), for any
material (other than compressed or liquefied gas), of a
capacity not exceeding 300 1, whether or not lined or heat-
insulated, but not fitted with mechanical or thermal
equipment.
7612.10 7612.1000 - Collapsible tubular containers kg 15%
7612.90 7612.9000 -Other kg 15%
76.13 7613.00 7613.0000 Aluminium containers for compressed or liquefied gas. kg 15%
76.14 Stranded wire, cables, plaited bands and the like, of

aluminium, not electrically insulated.
7614.10 7614.1000 - With steel core kg 25%
7614.90 7614.9000 - Other kg 25%
76.15 Table, kitchen or other household articles and parts thereof

aluminium; pot scourers and scouring or polishing pads,
gloves and the like, of aluminium; sanitary ware and parts
thereof, of aluminium.
7615.10 - Table, kitchen or other household articles and parts thereof; pot
scourers and scouring or polishing pads,gloves and the like
7615.1010 --- Articles kg 35%
7615.1090 --- Parts kg 15%
3
Section XV
Chapter 76

(1) (2) (3) (4) (5) (6)
7615.20 - Sanitary ware and parts thereof:
7615.2010 --- Sanitary ware kg 35%
7615.2090 --- Parts kg 15%
76.16 Other articles of aluminium.

7616.10 7616.1000 - Nails, tacks, staples (other than those of heading 83.05), kg 5%
screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins,
washers and similar articles
- Other:
7616.91 7616.9100 --Cloth, grill, netting and fencing, of aluminium wire kg 35%
7616.99 -- Other:
7616.9910 --- Bobbin kg 5%
7616.9990 --- Other kg 35%
4
Section XV
Chapter 77
Chapter 77
(Reserved for possible future use in the

Harmonized system)
_________________
1
Section XV
Chapter 78
Chapter 78
Lead and articles thereof
Subheading Note.
1.-In this Chapter the expression “refined lead” means:
Metal containing by weight at least 99.9% of lead provided that the content by weight of any her element does not
exceed the limit specified in the following table:
TABLE - Other elements
Ag Silver 0.02
As Arsenic 0.005
Bi Bismuth 0.05
CaCalcium 0.002
Cd Cadmium 0.002
Cu Copper 0.08
Fe Iron 0.002
S Sulphur 0.002
SbAntimony 0.005
SnTin 0.005
Zn Zinc 0.002
Other (for example Te), each 0.001

(5)
(1) (3) (4) (6)
(2)
78.01 Unwrought lead.
7801.10 7801.1000 - Refined lead kg Free
- Other:
7801.91 7801.9100 -- Containing by weight antimony as the principal other element kg Free
7801.99 7801.9900 --Other kg Free
78.02 7802.00 7802.0000 Lead waste and scrap. kg Free
78.04 Lead plates, sheets, strip and foil; lead powders and flakes.
- Plates, sheets, strip and foil:
7804.11 7804.1100 --Sheets, strip and foil of a thickness (excluding any backing) kg 5%
not exceeding 0.2 mm.
7804.19 7804.1900 --Other kg 5%

7804.20 7804.2000 - Powders and flakes kg Free
78.06 7806.00 7806.0000 Other articles of lead. kg 5%
1
Section XV
Chapter 79
Chapter 79
Zinc and articles thereof
Subheading Note.
(a) Zinc, not alloyed

Metal containing by weight at least 97.5% of zinc.
(b) Zinc alloys

Metallic substances in which zinc predominates by weight over each of other elements, provided that the total content by
weight of such other elements exceeds 2.5%
(c) Zinc dust

Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least
80% by weight of the particles pass through a sieve with 63 micrometers (microns) mesh. It must contain at least 85%
weight of metallic zinc.

No Code No. Quantity Rate
(1) (3) (4) (5)
(2) (6)
79.01 Unwrought zinc
- Zinc, not alloyed :
7901.11 7901.1100 --Containing by weight 99.99% or more of zinc kg Free
7901.12 7901.1200 --Containing by weight less than 99.99% of zinc kg Free
7901.20 7901.2000 - Zinc alloys kg Free
79.02 7902.00 7902.0000 Zinc waste and scrap. kg Free
79.03 Zinc dust, powders and flakes.
7903.10 7903.1000 - Zinc dust kg Free
7903.90 7903.9000 - Other kg Free
79.04 7904.00 7904.0000 Zinc bars, rods, profiles and wire. kg 15%
79.05 7905.00 7905.0000 Zinc plates, sheets, strip and foil. kg 15%
79.07 7907.00 7907.0000 Other articles of zinc. kg 25%
1
Section XV
Chapter 80
Chapter 80
Tin and articles thereof
Subheading Note.
1.-In this Chapter the following expressions have the meanings hereby assigned to them:
(a) Tin, not alloyed

Metal containing by weight at least 99% of tin, provided that the content by weight of any bismuth or copper is less than
the limit specified in the following table:

Bi Bismuth 0.1
Cu Copper 0.4
(b) Tin alloys

Metallic substances in which tin predominates by weight over each of the other elements, provided that:
(i) the total content by weight of such other elements exceeds 1%; or
(ii) the content by weight of either bismuth or copper is equal to or greater than limit specified in the foregoing table.

(1) (2) (3) (4) (5) (6)
80.01 Unwrought tin.
8001.10 8001.1000 - Tin, not alloyed kg Free
8001.20 8001.2000 - Tin alloys kg Free
80.02 8002.00 8002.0000 Tin waste and scrap. kg Free
80.03 8003.00 8003.0000 Tin bars, rods, profiles and wire. kg 15%
80.07 8007.00 8007.0000 Other articles of tin. kg 25%
1
Section XV
Chapter 81
Chapter 81
Other base metals; cermets; articles thereof
Heading H.S Tariff Description Standar Duty

No Code Item d Rate
No. Unit of
(1) (4) Quantity
(2) (3) (5) (6)
81.01 Tungsten (wolfram) and articles thereof, including waste
and scrap.
8101.10 8101.1000 -Powders kg Free
- Other:
8101.94 8101.9400 --Unwrought tungsten, including bars and rods obtained simply kg 5%
by sintering
8101.96 8101.9600 --Wire kg 15%

8101.97 8101.9700 --Waste and scrap kg Free
8101.99 8101.9900 --Other kg 15%
81.02 Molybdenum and articles thereof, including waste and

scrap.
8102.10 8102.1000 - Powders kg Free
- Other:
8102.94 8102.9400 --Unwrought molybdenum, including bars and rods obtained kg Free
simply by sintering
8102.95 8102.9500 --Bars and rods, other than those obtained simply by sintering kg 5%
profiles plates, sheets, strip and foil
8102.96 8102.9600 --Wire kg 15%
8102.99 8102.9900 --Other kg 25%
81.03 Tantalum and articles thereof, including waste and scrap.

8103.20 8103.2000 - Unwrought tantalum, including bars and rods obtained simply kg Free
by sintering; powders
8103.30 8103.3000 - Waste and scrap kg Free
- Other :
8103.91 8103.9100 --Crucibles kg 25%
8103.99 8103.9900 --Other kg 25%
81.04 Magnesium and articles thereof, including waste and scrap.

- Unwrought magnesium:
8104.11 8104.1100 --Containing at least 99.8% by weight of magnesium kg Free
8104.19 8104.1900 --Other kg Free

8104.30 8104.3000 - Raspings, turnings and granules, graded according kg Free
1
Section XV
Chapter 81

No Code Item d Rate
No. Unit of
(1) (4) Quantity
(2) (3) (5) (6)
tosize;powders
8104.90 8104.9000 - Other kg 15%
81.05 Cobalt mattes and other intermediate products of cobalt

metallurgy; cobalt and articles thereof, including waste and
scrap.
8105.20 8105.2000 - Cobalt mattes and other intermediate products of cobalt kg 5%
metallurgy; unwrought cobalt; powders

8105.90 8105.9000 - Other kg 15%
81.06 Bismuth and articles thereof, including waste and scrap.

8106.10 8106.1000 - Containing more than 99.99 % of bismuth, by weight kg 25%
8106.90 8106.9000 - Other kg 25%
81.08 Titanium and articles thereof, including waste and scrap.

8108.20 8108.2000 - Unwrought titanium; powders kg Free
8108.90 8108.9000 - Other kg 25%
81.09 Zirconium and articles thereof, including waste and scrap.

- Unwrought zirconium; powders :
8109.21 8109.2100 -- Containing less than 1 part hafnium to 500 parts zirconium by kg Free
weight
8109.29 8109.2900 -- Other kg Free
- Waste and scrap :
8109.31 8109.3100 -- Containing less than 1 part hafnium to 500 parts zirconium by kg Free
weight
8109.39 8109.3900 -- Other kg Free
- Other :
8109.91 8109.9100 -- Containing less than 1 part hafnium to 500 parts zirconium by kg 25%
weight
8109.99 8109.9900 -- Other kg 25%
81.10 Antimony and articles thereof, including waste and scrap.

8110.10 8110.1000 - Unwrought antimony; powders kg Free

8110.90 8110.9000 - Other kg 25%
81.11 8111.00 8111.0000 Manganese and articles thereof, including waste and scrap. kg 25%
81.12 Beryllium, chromium, hafnium, rhenium, thallium,
2
Section XV
Chapter 81

No Code Item d Rate
No. Unit of
(1) (4) Quantity
(2) (3) (5) (6)
cadmium, germanium, vanadium, gallium, indium and
niobium (columbium), articles of these metals, including
waste and scrap.
- Beryllium:
8112.12 8112.1200 --Unwrought; powders kg Free
8112.19 8112.1900 --Other kg 25%

- Chromium:
8112.29 8112.2900 --Other kg 25%
- Hafnium :
8112.31 8112.3100 -- Unwrought; waste and scrap; powders kg Free

8112.39 8112.3900 -- Other kg 25%
- Rhenium :
8112.41 8112.4100 --Unwrought; waste and scrap; powders kg Free
8112.49 8112.4900 --Other kg 25%
- Thallium :
8112.59 8112.5900 --Other kg 25%
- Cadmium:
8112.61 8112.6100 -- Waste and scrap kg Free
8112.69 8112.6900 -- Other kg 25%

- Other :
8112.92 8112.9200 --Unwrought; waste and scrap; powders kg Free
8112.99 8112.9900 --Other kg 25%
81.13 8113.00 8113.0000 Cermets and articles thereof including waste and scrap. kg 5%
3
Section XV
Chapter 82
Chapter 82
Tools, implements, cutlery, spoons and forks, of base metal;

parts thereof of base metal
Notes.
1.-Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading
82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of:
(a) Base metal;
(b) Metal carbides or cermets;
(c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide orcermet;or
(d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like,
ofbase metal, which retain their identity and function after the application of the abrasive.
2.-Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts
separately specified as such and tool-holders for hand tools (heading 84.66). However, parts of general use as defined in Note
2 to Section XV are in all cases excluded from this Chapter.
Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 85.10.
3.-Sets consisting of one or more knives of heading 82.11 and at least an equal number of articles of heading 82.15 are to be
classified in heading 82.15

(1) (2) (3) (4) (5) (6)
82.01 Hand tools, the following : spades, shovels, mattocks, picks,
hoes, forks and rakes; axes, bill hooks and similar hewing
tools; secateurs and pruners of any kind; scythes, sickles,
hay knives, hedge shears, timber wedges and other tools of a
kind used in agriculture, horticulture or forestry.
8201.10 8201.1000 - Spades and shovels kg 25%
8201.30 8201.3000 - Mattocks, picks, hoes and rakes kg 25%
8201.40 8201.4000 - Axes, bill hook and similar hewing tools kg 25%
8201.50 8201.5000 - Secateurs and similar one handed pruners and shears (including kg 25%
poultry shears)
8201.60 8201.6000 - Hedge shears, two-handed pruning shears and similar two- kg 25%
handed shears
8201.90 - Other hand tools of a kind used in agriculture, horticulture or

forestry:
8201.9010 --- sickles kg 15%
8201.9090 --- Other kg 25%
82.02 Hand saws; blades for saws of all kinds (including slitting,
slotting or toothless saw blades).
8202.10 8202.1000 - Hand saws kg 25%
8202.20 8202.2000 - Band saw blades kg 25%
- Circular saw blades (including slitting or slotting saw blades):
8202.31 8202.3100 -- With working part of steel kg 25%
8202.39 8202.3900 -- Other, including parts kg 25%
1
Section XV
Chapter 82

(1) (2) (3) (4) (5) (6)
8202.40 8202.4000 - Chain saw blades kg 25%
- Other saw blades:
8202.91 8202.9100 --Straight saw blades, for working metal kg 25%

8202.99 8202.9900 --Other kg 25%
82.03 Files, rasps, pliers (including cutting pliers), pincers,

tweezers, metal cutting shears, pipe-cutters bolt croppers,
perforating punches and similar hand tools.
8203.10 8203.1000 - Files, rasps and similar tools kg 25%
8203.20 8203.2000 - Pliers (including cutting pliers), pincers, tweezers and similar kg 25%
tools
8203.30 8203.3000 - Metal cutting shears and similar tools kg 25%
8203.40 8203.4000 - Pipe-cutters, bolt croppers, perforating punches and similar kg 25%
tools
82.04 Hand-operated spanners and wrenches(including torque

meter wrenches but not including tap wrenches);
interchangeablespanner sockets, with or without handles.
-Hand-operated spanners and wrenches:
8204.11 8204.1100 -- Non-adjustable kg 25%
8204.12 8204.1200 --Adjustable kg 25%
8204.20 8204.2000 - Interchangeable spanner sockets, with or without handles kg 25%
82.05 Hand tools (including glaziers’ diamonds), not elsewhere

specified or included; blow lamps; vices, clamps and the
like, other than accessories for and parts of, machine-tools
or water-jet cutting machines; anvils; portable forges; hand
or pedal-operated grinding wheels with frameworks.
8205.10 8205.1000 - Drilling, threading or tapping tools kg 15%
8205.20 8205.2000 - Hammers and sledge hammers kg 15%

8205.30 8205.3000 - Planes, chisels, gouges and similar cutting tools for working kg 15%
wood
8205.40 8205.4000 - Screwdrivers kg 15%
- Other hand tools(including glaziers’ diamonds):
8205.51 8205.5100 --Household tools kg 15%
8205.59 8205.5900 --Other kg 15%

8205.60 8205.6000 - Blow lamps kg 15%
8205.70 8205.7000 -Vices, clamps and the like kg 15%
8205.90 8205.9000 - Other, including sets of articles of two or more subheadings of kg 15%
this heading
82.06 8206.00 8206.0000 Tools of two or more of the heading 82.02 to 82.05, put up in kg 15%
sets for retail sale.
2
Section XV
Chapter 82

(1) (2) (3) (4) (5) (6)
82.07 Interchangeable tools for hand tools, whether or not power-
operated, or for machine-tools (for example, for pressing,
stamping, punching, tapping, threading, drilling, boring,
broaching, milling, turning or screw driving), including dies
for drawing or extruding metal, and rock drilling or earth
boring tools.
- Rock drilling or earth boring tools:
8207.13 8207.1300 -- With working part of cermets kg 5%
8207.19 8207.1900 -- Other, including parts kg 5%
8207.20 8207.2000 - Dies for drawing or extruding metal kg 5%

8207.30 8207.3000 -Tools for pressing,stamping or punching kg 5%
8207.40 8207.4000 - Tools for tapping or threading kg 5%
8207.50 8207.5000 - Tools for drilling, other than for rock drilling kg 5%
8207.60 8207.6000 - Tools for boring or broaching kg 5%
8207.70 8207.7000 - Tools for milling kg 5%
8207.80 8207.8000 -Tools for turning kg 5%

8207.90 8207.9000 - Other interchangeable tools kg 5%
82.08 Knives and cutting blades, for machines or for mechanical

appliances.
8208.10 8208.1000 - For metal working kg 5%
8208.20 8208.2000 - For wood working kg 5%

8208.30 8208.3000 - For kitchen appliances or for machines used by the food kg 5%
industry
8208.40 8208.4000 - For agricultural, horticultural or forestry machines kg 5%
8208.90 8208.9000 - Other kg 5%
82.09 8209.00 8209.0000 Plates, sticks, tips and the like for tools, unmounted, of kg 5%
cermets.
82.10 8210.00 8210.0000 Hand-operated mechanical appliances, weighing 10 kg or kg 35%

less, used in the preparation, conditioning or serving of food
or drink.
82.11 Knives with cutting blades, serrated or not (including

pruning knives), other than knives of heading 82.08, and
blades therefor.
8211.10 8211.1000 - Sets of assorted articles u 35%
- Other:
8211.91 8211.9100 --Table knives having fixed blades u 35%
8211.92 8211.9200 --Other knives having fixed blades u 35%
8211.93 8211.9300 --Knives having other than fixed blades u 35%
8211.94 8211.9400 --Blades kg 35%
3
Section XV
Chapter 82

(1) (2) (3) (4) (5) (6)
8211.95 8211.9500 --Handles of base metal kg 15%
82.12 Razors and razor blades (including razor blade blanks in

strips).
8212.10 8212.1000 - Razors u 35%
8212.20 8212.2000 - Safety razor blades, including razor blade blanks in strips u 35%
8212.90 8212.9000 - Other parts kg 35%
82.13 8213.00 8213.0000 Scissors, tailors’ shears and similar shears, and blades kg 15%
therefor.
82.14 Other articles of cutlery (for example, hair clippers,

butchers’ or kitchen cleavers, choppers and mincing knives,
paper knives);manicure or pedicure sets and instruments
(including nail files).
8214.10 8214.1000 - Paper knives, letter openers, erasing knives, pencil sharpeners kg 35%
and blades therefor
8214.20 8214.2000 - Manicure or pedicure sets and instruments(including nail files) kg 35%
8214.90 8214.9000 - Other kg 35%
82.15 Spoons, forks, ladles, skimmers, cake-servers, fish-knives,

butter-knives, sugar tongs and similar kitchen or tableware.
8215.10 8215.1000 -Sets of assorted articles containing at least one article plated kg 35%
with precious metal
8215.20 8215.2000 - Other sets of assorted articles kg 35%

- Other:
8215.91 8215.9100 --Plated with precious metal kg 35%
8215.99 8215.9900 --Other kg 35%
4
Section XV
Chapter 83
Chapter 83
Miscellaneous articles of base metal
Notes.
1.-For the purposes of the Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or
steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are
not to be taken as parts of articles of this Chapter.
2.- For the purposes of heading 83.02, the word “castors” means those having a diameter (including, where appropriate, tyres) not
exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width
of the wheel or tyre fitted thereto is less than 30 mm.

(1) (2) (3) (4) (5) (6)
83.01 Padlocks and locks (key, combination or electrically
operated), of base metal; clasps and frames with clasps,
incorporating locks, of base metal; keys for any of the
foregoing articles, of base metal.
8301.10 8301.1000 - Padlocks kg 35%
8301.20 8301.2000 - Locks of a kind used for motor vehicles kg 35%
8301.30 8301.3000 - Locks of a kind used for furniture kg 15%
8301.40 8301.4000 - Other locks kg 15%
8301.50 8301.5000 - Clasps and frames with clasps, incorporating locks kg 15%
8301.60 8301.6000 - Parts kg 15%
8301.70 8301.7000 - Keys presented separately kg 35%
83.02 Base metal mountings, fittings and similar articles suitable

for furniture, doors, staircases, windows, blinds, coachwork,
saddlery, trunks, chests, caskets or the like; base metal hat-
racks, hat-pegs, brackets and similar fixtures; castors with
mountings of base metal; automatic door closers of base
metal.
8302.10 8302.1000 - Hinges kg 15%
8302.20 8302.2000 - Castors kg 15%
8302.30 8302.3000 - Other mountings, fittings and similar articles suitable for motor kg 25%
vehicles
1
Section XV
Chapter 83

(1) (2) (3) (4) (5) (6)
- Other mountings, fittings and similar articles:
8302.41 8302.4100 --Suitable for buildings kg 15%
8302.42 8302.4200 --Other, suitable for furniture kg 15%
8302.49 8302.4900 --Other kg 15%
8302.50 8302.5000 - Hat-racks, hat-pegs, brackets and similar fixtures kg 35%

8302.60 8302.6000 - Automatic door closers kg 35%
83.03 8303.00 8303.0000 Armoured or reinforced safes, strong-boxes and doors and kg 35%
safe deposit lockers for strong-rooms, cash or deed boxes
and the like, of base metal.
83.04 8304.00 8304.0000 Filing cabinets, card-index cabinets, paper trays, paper kg 35%
rests, pen trays, office-stamp stands and similar office or
desk equipment, of base metal, other than office furniture of
heading 94.03.
83.05 Fittings for loose-leaf binders or files, letter clips, letter

corners, paper clips, indexing tags and similar office articles,
of base metal; staples in strips (for example, for offices,
upholstery, packaging), of base metal.
8305.10 8305.1000 - Fittings for loose-leaf binders or files kg 35%
8305.20 8305.2000 - Staples in strips kg 35%

8305.90 8305.9000 - Other, including parts kg 35%
83.06 Bells, gongs and the like, non-electric, of base metal;

statuettes and other ornaments, of base metal; photograph,
picture or similar frames, of base metal; mirrors of base
metal.
8306.10 8306.1000 - Bells, gongs and the like kg 5%
- Statuettes and other ornaments:
8306.21 8306.2100 --Plated with precious metal kg 35%
8306.29 8306.2900 --Other kg 35%
8306.30 8306.3000 - Photograph, picture or similar frames; mirrors: kg 35%
83.07 Flexible tubing of base metal, with or without fittings.
2
Section XV
Chapter 83

(1) (2) (3) (4) (5) (6)
8307.10 8307.1000 - Of iron or steel kg 25%
8307.90 8307.9000 - Of other base metal kg 25%
83.08 Clasps, frames with clasps, buckles, buckle-clasps, hooks,

eyes, eyelets and the like, of base metal, of a kind used for
clothing or clothing accessories, footwear, jewellery, wrist-
watches, books, awnings, leather goods, travel goods or
saddler or for other made up articles; tubular or bifurcated
rivets, of base metal; beads and spangles, of base metal.
8308.10 8308.1000 - Hooks, eyes and eyelets kg 5%
8308.20 8308.2000 - Tubular or bifurcated rivets kg 5%
8308.90 - Other, including parts:
8308.9010 --- Beads and spangles of base metal kg 5%
8308.9090 --- Other kg 15%
83.09 Stoppers, caps and lids (including crown corks, screw caps
and pouring stoppers), capsules for bottles, threaded bungs,
bung covers, seals and other packing accessories, of base
metal.
8309.10 8309.1000 - Crown corks kg 35%
8309.90 8309.9000 - Other kg 15%
83.10 8310.00 8310.0000 Sing-plates, name plates, address-plates and similar plates, kg 35%
numbers, letters and other symbols, of base metal excluding
those of heading 94.05.
83.11 Wire, rods, tubes, plates, electrodes and similar products, of

base metal or of metal carbides, coated or cored with flux
material, of a kind used for soldering, brazing, welding or
deposition of metal or of metal carbides; wire and rods, of
agglomerated base metal powder, used for metal spraying.
8311.10 8311.1000 -Coated electrodes of base metal, for electric arc-welding kg 35%
8311.20 8311.2000 - Cored wire of base metal, for electric arc-welding kg 15%
8311.30 8311.3000 -Coated rods and cored wire, of base metal, for soldering, kg 15%
brazing or welding by flame
8311.90 8311.9000 - Other kg 15%
3
Section XVI
Notes
SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES;

ELECTRICAL EQUIPMENT; PARTS THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, AND PARTS
AND ACCESSORIES OF SUCH ARTICLES
Notes.
1.-This Section does not cover:
(a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 40.10), or other
articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber
other than hard rubber (heading 40.16);
(b) Articles of leather or of composition leather (heading 42.05) or of fur skin (heading 43.03), of kind used in machinery or
mechanical appliances or for other technical uses;
(c) Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40,44 or 48 or
Section XV);
(d) Perforated cards for jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);
(e) Transmission or conveyor belts or belting of textile material (heading 59.10) or other articles of textile material for
technical uses (heading 59.11);
(f) Precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.02 to 71.04, or articles wholly of such
stones of heading 71.16, except unmounted worked sapphires and diamonds for styli (heading 85.22);
(g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics Chapter
39);
(h) Drill pipe (heading 73.04);
(ij) Endless belts of metal wire or strip (Section XV);
(k)Articles of Chapter 82 or 83;

(l) Articles of Section XVII;
(m)Articles of Chapter 90;
(n) Clocks, watches or other articles of Chapter 91
(o) Interchangeable tools of heading 82.07 or brushes of a kind used as parts of machines (heading 96.03); similar
interchangeable tools are to be classified according to the constituent material of their working part (for example, in
Chapter 40, 42, 43, 45 or 59 or heading 68.04 or 69.09);
(p) Articles of Chapter 95; or
(q) Type writer or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material,
or in heading 96.12 if inked or otherwise prepared for giving impressions), or monopods, bipods, tripods and similar
articles, of heading 96.20.
2.-Subject to Note 1 to this Section, Note 1 to Chapter 84 and to note 1 to Chapter 85, parts of machines (not being parts of
the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66,
84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings;
(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the
same heading (including a machine of heading 84.79 or 85.43) are to be classified with the machines of that kind or
inheading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally
suitable for use principally with the goods of headings 85.17 and 85.25 to 85.28 are to be classified in heading 85.17, and
parts which are suitable for use solely or principally with the goods of heading 85.24 are to be classified in heading 85.29;
(c) All other parts are to be classified in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 asappropriate
or, failing that, in heading 84.87 or 85.48
1
Section XVII
Notes
3.- Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole
and other machines designed for the purpose of performing two or more complementary or alternative functions are to be
classified as if consisting only of that component or as being that machine which performs the principal function.
4.-Where a machine (including a combination of machines) consists of individual components (whether separate or
interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a
clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in
the heading appropriate to that function.
5.-For the purposes of these Notes, the expression “machine” means any machine machinery, plant, equipment, apparatus or
appliance cited in the headings of Chapter 84 or 85.
6.- (A) Throughout the Nomenclature, the expression “electrical and electronic waste and scrap” means electrical and electronic
assemblies, printed circuit boards, and electrical or electronic articles that :
(i) have been rendered unusable for their original purposes by breakage, cutting-up or other processes or are economically
unsuitable for repair, refurbishment or renovation to render them fit for their original purposes; and
(ii) are packaged or shipped in a manner not intended to protect individual articles from damage during transportation,
loading and unloading operations.
(B) Mixed consignments of “electrical and electronic waste and scrap” and other waste and scrap are to be classified in
heading 85.49.
(C) This Section does not cover municipal waste, as defined in Note 4 to Chapter 38.
Chapter 84
Nuclear reactors, boilers, machinery

and mechanical appliances; parts thereof
Notes.
(a) Millstones, grindstones or other articles of Chapter 68;
(b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any
material (Chapter 69);
(c) Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass
(heading 70.19 or 70.20);
(d) Articles of heading No.73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);
(e) Vacuum cleaners of heading 85.08;
(f) Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25;
(g) Radiators for the articles of Section XVII; or
(h) Hand- operated mechanical floor sweepers, not motorized (heading 96.03).
2.- Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or appliance which
answers to a description in one or more of the headings 84.01 to 84.24, or heading 84.86 and at the same time to a
description in one or more of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former
group or under heading 84.86, as the case may be, and not the latter group.
1
Section XVII
Notes
(A) Heading 84.19 does not, however, cover :

(i) Germination plant, incubators or brooders (heading 84.36);
(ii) Grain dampening machines (heading 84.37);

(iii) Diffusing apparatus for sugar juice extraction (heading 84.38);
(iv) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 84.51); or
(v) Machinery or plant, designed for a mechanical operation, in which a change of temperature, even if necessary, is
subsidiary.
(B) Heading 84.22 does not cover :
(i) Sewing machines for closing bags or similar containers (heading 84.52); or
(ii) Office machinery of heading 84.72.
(C) Heading 84.24 does not cover :
(i) Ink-jet printing machines (heading 84.43); or
(ii) Water-jet cutting machines (heading 84.56).
3.- A machine-tool for working any material which answers to a description in heading 84.56 and at the same time to a description
in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading 84.56.
4.-Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry
out different types of machining operations either :
(a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres),
(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position work piece (unit
construction machines, single station) or
(c) by the automatic transfer of the work piece to different unit heads (multi-station transfer machines).
5.-For the purposes of heading 84.62, a “slitting line” for flat products is a processing line composed of an uncoiler, a coil
flattener, a slitter and a recoiler. A “cut-to-length line” for flat products is a processing line composed of an uncoiler, a coil
flattener, and a shear.
6. (A) For the purposes of heading 84.71, the expression “automatic data processing machines” means machinescapable of:
(i) Storing the processing program or programs and at least the data immediately necessary for the execution of the
program;
(ii) Being freely programmed in accordance with the requirements of the user;
(iii) Performing arithmetical computations specified by the user; and
(iv) Executing, without human intervention, a processing program which requires them to modify their execution, by
logical decision during the processing run.
(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units.
(C) Subject to paragraphs (D) and (E) below, a unit is to be regarded as being a part of an automatic data processing system
ifit meets all of the following conditions:
(i) It is of a kind solely or principally used in an automatic data processing system;
(ii) It is connectable to the central processing unit either directly or through one or more other units; and
2
Section XVII
Notes
(iii) It is able to accept or deliver data in a form (codes or signals) which can be used by the system.
Separately presented units of an automatic data processing machine are to be classified in heading 84.71.
However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs
(C)(ii) and (C)(iii) above, are in all cases to be classified as units of heading 84.71.
(D) Heading 84.71 does not cover the following when presented separately, even if they meet all of the conditions set forth in
Note 6(C) above:
(i) Printers, copying machines, facsimile machines, whether or not combined;
(ii) Apparatus for the transmission or reception of voice, images or other data, including apparatus for communication
in a wired or wireless network (such as a local or wide area network);
(iii) Loudspeakers and microphones;

(iv) Television cameras, digital cameras and video camera recorders;
(v) Monitors and projectors, not incorporating television reception apparatus.
(E) Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific
function other than data processing are to be classified in the headings appropriate to their respective functions or, failing
that, in residual headings.
7. -Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from
the nominal diameter by more than 1% or by more than 0.05mm, whichever is less.
Other steel balls are to be classified in heading 73.26.
8. - A machine which is used for more than one purpose is, for the purposes of classification, to be treated as it its principal
purpose were its sole purpose.
Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not described in any
heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in
heading 84.79. Heading 84.79 also covers machines for making rope or cable (for example, stranding, twisting or cabling
machines) from metal wire, textile yarn or any other material or from a combination of such materials.
9.-For the purposes of heading 84.70, the term "pocket-size" applies only to machines the dimensions of which do not exceed 170
mm x 100 mm x 45 mm
10.- For the purposes of heading 84.85, the expression “additive manufacturing” (also referred to as 3D printing) means the
formation of physical objects, based on a digital model, by the successive addition and layering, and consolidation and
solidification, of material (for example, metal, plastics or ceramics).
Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines answering to the description in heading 84.85 are to be
classified in that heading and in no other heading of the Nomenclature.
11.(A) Note (12 a) and (b)to Chapter 85 also apply with respect to the expressions “semiconductor devices” and “electronic
integrated circuits”, respectively, as used in this Note and in heading 84.86. However, for the purposes of this Note and
of heading 84.86, the expression “semiconductor devices” also covers photosensitive semiconductor devices and light-
emitting diodes (LED).
(B) For the purposes of this Note and of heading 84.86, the expression “manufacture of flat panel displays” covers the
fabrication of substrates in to a flat panel. It doesn’t cover the manufacture of glass or the assembly of printed circuit
boards or other electronic components on to the flat panel. The expression “flat panel display” doesn’t cover cathode-ray
tube technology.
(C) Heading 84.86 also includes machines and apparatus solely or principally of kind used for:
3
Section XVII
Notes
(i) the manufacture or repair of masks and reticles;

(ii) assembling semiconductor devices or electronic integrated circuits;
(iii) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and
flat panel displays.
(D) Subject to Note 1 to section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description
in heading 84.86 are to be classified in that heading and in no other heading of the nomenclature.
Subheading Notes.
1.-For the purposes of subheading 8465.20, the term “machining centres” applies only to machine-tools for working wood, cork,
bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by
automatic tool change from a magazine or the like in conformity with a machining programme.
2.- For the purposes of subheading 8471.49, the term "systems" means automatic data processing machines whoseunits satisfy the
conditions laid down in Note 6(C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for
example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).
3.- For the purposes of subheading 8481.20, the expression “valves for oleo hydraulic or pneumatic transmissions” means valves
which are used specifically in the transmission of “fluid power” in a hydraulic or pneumatic system, where the energy source
is supplied in the form of pressurised fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing
type,and check type). Subheading 8481.20 takes precedence over all other subheadings of heading 84.81.
4.-Subheading 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a
length which is at least three times the diameter. The ends of the rollers may be rounded.

(1) (2) (3) (4) (5) (6)
84.01 Nuclear reactors; fuel elements (cartridges), non-irradiated,
for nuclear reactors; machinery and apparatus for isotopic
separation.
8401.10 8401.1000 - Nuclear reactors kg Free
8401.20 8401.2000 - Machinery and apparatus for isotopic separation, and parts kg Free
thereof
8401.30 8401.3000 - Fuel elements (cartridges), non-radiated kg Free
8401.40 8401.4000 - Parts of nuclear reactors kg Free
84.02 Steam or other vapour generating boilers (other than

central heating hot water boilers capable also of producing
low pressure steam); super-heated water boilers.
- Steam or other vapour generating boilers:
8402.11 8402.1100 --Water tube boilers with a steam production exceeding 45 t per kg Free
hour
8402.12 8402.1200 --Water tube boilers with a steam production not exceeding 45 t kg Free
per hour
4
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
8402.19 8402.1900 --Other vapour generating boilers, including hybrid boilers kg Free
8402.20 8402.2000 - Super-heated water boilers kg Free
8402.90 8402.9000 - Parts kg 5%
84.03 Central heating boilers other than those of heading 84. 02.
8403.10 8403.1000 - Boilers u 15%
8403.90 8403.9000 - Parts kg 15%
84.04 Auxiliary plant for use with boilers of headings 84.02 or

84.03 (for example, economisers, super-heaters, soot
removers, gas recoveries); condensers for steam or other
vapour power units.
8404.10 - Auxiliary plant for use with boilers of heading 84.02 or 84.03:
8404.1010 --- Auxiliary plant for use with boilers of heading 84.02 kg 5%
8404.1090 --- Auxiliary plant for use with boilers of heading 84.03 kg 15%
8404.20 8404.2000 - Condensers for steam or other vapour power units kg 5%
8404.90 - Parts:
8404.9010 --- Of Tariff Item 8404.1010 or 8404.2000 kg 5%
8404.9090 --- Other kg 15%
84.05 Producer gas or water gas generators, with or without their

purifiers; acetylene gas generators and similar water
process gas generators, with or without their purifiers.
8405.10 8405.1000 - Producer gas or water gas generators, with or without their kg 5%
purifiers; and acetylene gas generators and similar water
process gas generators, with or without their purifiers
8405.90 8405.9000 - Parts kg 5%
84.06 Steam turbines and other vapour turbines.

8406.10 8406.1000 - Turbines for marine propulsion u Free
- Other turbines:
8406.81 8406.8100 --Of an output exceeding 40 MW u 5%
8406.82 8406.8200 --Of an output not exceeding 40 MW u 5%
8406.90 8406.9000 - Parts kg 5%
84.07 Spark-ignition reciprocating or rotary internal combustion
5
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
piston engines.
8407.10 8407.1000 - Aircraft engines u Free
- Marine propulsion engines:
8407.21 8407.2100 --Outboard motors u Free
8407.29 8407.2900 --Other u 5%
- Reciprocating piston engines of a kind used for the propulsion
of vehicles of Chapter 87:
8407.31 8407.3100 --Of a cylinder capacity not exceeding 50 cc u 15%

8407.32 8407.3200 --Of a cylinder capacity exceeding 250 cc but not exceeding u 15%
1,000 cc
8407.33 8407.3300 --Of a cylinder capacity exceeding 50 cc but not exceeding 250 u 15%
cc
8407.34 8407.3400 --Of a cylinder capacity exceeding 1,000 cc u 15%

8407.90 8407.9000 - Other engines u 15%
84.08 Compression -ignition internal combustion piston engines

(diesel or semi-diesel engines).
8408.10 8408.1000 - Marine propulsion engines u Free
8408.20 8408.2000 - Engines of a kind used for the propulsion of vehicles of u 15%
Chapter 87
8408.90 8408.9000 - Other engines u 15%
84.09 Parts suitable for use solely or principally with the engines of
heading 84.07 or 84.08.
8491.10 8409.1000 - For aircraft engines kg Free
- Other:
8409.91 -- Suitable for use solely or principally with spark-ignition
internal combustion piston engines:
8409.9110 --- For marine propulsion engines kg Free
8409.9190 --- Other kg 25%

8409.99 -- Other:
8409.9910 --- For marine propulsion engines kg Free
8409.9990 --- Other kg 25%
84.10 Hydraulic turbines, water wheels, and regulators therefore.
6
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
- Hydraulic turbines and water wheels:
8410.11 8410.1100 --Of a power not exceeding 1,000 kW u Free
8410.12 8410.1200 --Of a power exceeding 1,000 kw but not exceeding 10,000 kW u Free
8410.13 8410.1300 --Of a power exceeding 10,000 kW u Free
8410.90 8410.9000 - Parts, including regulators kg Free
84.11 Turbo-jets, turbo- propellers and other gas turbines.

- Turbo-jets:
8411.11 8411.1100 --Of a thrust not exceeding 25 kN u Free
8411.12 8411.1200 --Of a thrust exceeding 25 kN u Free
- Turbo-propellers:

- Other gas turbines:
- Parts:
8411.91 8411.9100 --Of turbo-jets or turbo- propellers kg Free

8411.99 8411.9900 --Other kg Free
84.12 Other engines and motors.

8412.10 8412.1000 - Reaction engines other than turbo-jets u Free
- Hydraulic power engines and motors:

8412.21 8412.2100 --Linear acting (cylinders) u Free
8412.29 8412.2900 --Other u Free
-Pneumatic power engines and motors:
8412.31 8412.3100 --Linear acting (cylinders) u Free
8412.39 8412.3900 --Other u Free
8412.80 8412.8000 - Other u Free

8412.90 8412.9000 - Parts kg 5%
84.13 Pumps for liquids, whether or not fitted with a measuring

device; liquid elevators.
7
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
- Pumps fitted or designed to be fitted with a measuring device :
8413.11 8413.1100 --Pumps for dispensing fuel or lubricants, of the type used in u 5%
filling-stations or in garages
8413.19 8413.1900 --Other u 5%
8413.20 8413.2000 - Hand pumps, other than those of subheading 8413.11 or u 5%

8413.19
8413.30 8413.3000 - Fuel, lubricating or cooling medium pumps for internal u 5%
combustion piston engines
8413.40 8413.4000 - Concrete pumps u 5%
8413.50 8413.5000 - Other reciprocating positive displacement pumps u 5%
8413.60 8413.6000 - Other rotary positive displacement pumps u 5%

8413.70 8413.7000 - Other centrifugal pumps u 5%
- Other pumps; liquid elevators:
8413.81 8413.8100 --Pumps u 5%
8413.82 8413.8200 --Liquid elevators u 5%
- Parts:
8413.91 8413.9100 --Of pumps kg 5%
8413.92 8413.9200 --Of liquid elevators kg 5%
84.14 Air or vacuum pumps, air or other gas compressors and fan;
ventilating or recycling hoods incorporating a fan, whether
or not fitted with filters; gas-tight biological safety cabinets,
whether or not fitted with filters.
8414.10 8414.1000 -Vacuum pumps u 15%
8414.20 8414.2000 - Hand- or foot-operated air pumps u 15%
8414.30 8414.3000 - Compressors of a kind used in refrigerating equipment u 15%
8414.40 8414.4000 - Air compressors mounted on a wheeled chassis for towing u 15%
- Fans:
8414.51 8414.5100 -- Table, floor, wall, window, ceiling or roof fans, with a self- u 15%
contained electric motor of an output not exceeding 125 w
8414.59 8414.5900 -- Other u 15%
8414.60 8414.6000 - Hoods having a maximum horizontal side not exceeding 120 u 15%
cm
8414.70 8414.7000 - Gas-tight biological safety cabinets u 15%
8414.80 8414.8000 - Other u 15%
8
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
8414.90 8414.9000 - Parts kg 5%
84.15 Air conditioning machines, comprising a motor-driven fan

and elements for changing the temperature and humidity,
including those machines in which the humidity cannot be
separately regulated.
8415.10 8415.1000 - Of a kind designed to be fixed to a window, wall, ceiling or u 15%
floor, self-contained or “split-system”
8415.20 8415.2000 - Of a kind used for persons, in motor vehicles u 25%
- Other:
8415.81 8415.8100 --Incorporating a refrigerating unit and a valve for reversal of the u 25%
cooling /heat cycle (reversible heat pumps)
8415.82 8415.8200 --Other, incorporating a refrigerating unit u 25%
8415.83 8415.8300 --Not incorporating a refrigerating unit u 25%
8415.90 8415.9000 - Parts kg 15%
84.16 Furnace burners for liquid fuel, for pulverised solid fuel or
for gas; mechanical stokers, including their mechanical
grates, mechanical ash dischargers and similar appliances.
8416.10 8416.1000 - Furnace burners for liquid fuel kg 5%
8416.20 8416.2000 - Other furnace burners, including combination burners kg 5%
8416.30 8416.3000 - Mechanical stokers, including their mechanical grates, kg 5%
mechanical ash dischargers and similar appliances
8416.90 8416.9000 - Parts kg 5%
84.17 Industrial or laboratory furnaces and ovens, including

incinerators, non-electric.
8417.10 8417.1000 - Furnaces and ovens for the roasting, melting or other heat- u Free
treatment of ores, pyrites or of metals
8417.20 8417.2000 - Bakery ovens, including biscuit ovens u Free
8417.80 8417.8000 - Other u Free
8417.90 8417.9000 - Parts kg 5%
84.18 Refrigerators, freezers and other refrigerating or freezing

equipment, electric or other; heat pumps other than air
conditioning machines of heading 84.15.
8418.10 - Combined refrigerator-freezers, fitted with separate external
doors or drawers, or combinations thereof :
9
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
8418.1010 ---Presented SKD for the assembly industry, CFC free u 15%
8418.1020 --- Completely built up, CFC free u 25%
8418.1090 --- Other u 35%
- Refrigerators, household type:
8418.21 -- Compression-type:

8418.2190 --- Other u 35%
8418.29 -- Other:
8418.2990 --- Other u 35%

8418.30 - Freezers of the chest type, not exceeding 800 1 capacity:
8418.3090 --- Other u 35%
8418.40 - Freezers of the upright type, not exceeding 900 1 capacity:
8418.4090 --- Other u 35%
8418.50 - Other furniture (chests, cabinets, display counters, show-cases
and the like) for storage and display, incorporating
refrigerating or freezing equipment:
8418.5090 --- Other u 35%
- Other refrigerating or freezing equipment; heat pumps:
8418.61 -- Heat pumps other than air conditioning machines of heading
84.15:
8418.6190 --- Other u 35%
8418.69 -- Other:
10
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
8418.6990 --- Other u 35%
-Parts:
8418.9100 -- Furniture designed to receive refrigerating or freezing kg 5%
equipment
8418.9900 -- Other kg 5%
84.19 Machinery, plant or laboratory equipment, whether or not

electrically heated (excluding furnaces, ovens and other
equipment of heading 85.14), for the treatment of materials
by a process involving a change of temperature such as
heating, cooking, roasting, distilling, rectifying, sterilising,
pasteurising, steaming, drying evaporating, vaporising,
condensing or cooling, other than machinery or plant of a
kind used for domestic purposes; instantaneous or storage
water heaters, non-electric.
- Instantaneous or storage water heaters, non-electric:
8419.11 8419.1100 --Instantaneous gas water heaters u Free
8419.12 8419.1200 -- Solar water heaters u Free

8419.19 8419.1900 -- Other u Free
8419.20 8419.2000 - Medical, surgical or laboratory sterilisers u Free
- Dryers :
8419.33 8419.3300 -- Lyophilisation apparatus, freeze drying units and spray dryers u Free
8419.34 8419.3400 -- Other, for agricultural products u Free
8419.35 8419.3500 -- Other, for wood, paper pulp, paper or paperboard u Free
8419.39 8419.3900 -- Other u Free
8419.40 8419.4000 - Distilling or rectifying plant u Free
8419.50 8419.5000 - Heat exchange units u Free
8419.60 8419.6000 - Machinery for liquefying air or other gases u Free
- Other machinery, plant and equipment:

8419.81 8419.8100 --For making hot drinks or for cooking or heating food u 5%
8419.89 8419.8900 --Other u 5%
8419.90 8419.9000 - Parts kg 5%
84.20 Calendering or other rolling machines, other than for metals
11
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
or glass, and cylinders therefor.
8420.10 8420.1000 - Calendering or other rolling machines u 5%
- Parts:
8420.91 8420.9100 --Cylinders kg 5%
8420.99 8420.9900 --Other u 25%
84.21 Centrifuges, including centrifugal dryers; filtering or

purifying machinery and apparatus, for liquids or gases.
- Centrifuges, including centrifugal dryers:
8421.11 8421.1100 --Cream separators u Free
8421.12 8421.1200 --Clothes-dryers u 5%
8421.19 8421.1900 --Other u 5%
- Filtering or purifying machinery and apparatus for liquids:
8421.21 8421.2100 --For filtering or purifying water u 5%
8421.22 8421.2200 --For filtering or purifying beverages other than water u 5%

8421.23 -- Oil or petrol-filters for internal combustion engines:
8421.2310 --- For road motor vehicles u 25%
8421.2390 --- Other u 5%
8421.29 8421.2900 --Other u 5%
- Filtering or purifying machinery and apparatus for gases:

8421.31 -- Intake air filters for internal combustion engines:
8421.3110 --- For road motor vehicles u 25%
8421.3190 --- Other u 5%
8421.32 8421.3200 -- Catalytic converters or particulate filters, whether or not u Free
combined, for purifying or filtering exhaust gases from
internal combustion engines
8421.39 8421.3900 -- Other u 5%
- Parts:
8421.91 8421.9100 --Of centrifuges, including centrifugal dryers Kg 5%
8421.99 8421.9900 --Other Kg 5%
84.22 Dish washing machines; machinery for cleaning or drying

bottles or other containers; machinery for filling, closing,
sealing or labelling bottles, cans, boxes, bags or other
12
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
containers; machinery for capsuling bottles, jars, tubes and
similar containers; other packing or wrapping machinery
(including heat-shrink wrapping machinery); machinery for
aerating beverages.
- Dish washing machines:
8422.11 8422.1100 --Of the household type u 15%
8422.19 8422.1900 --Other u 15%
8422.20 8422.2000 - Machinery for cleaning or drying bottles or other containers u Free
8422.30 8422.3000 - Machinery for filling, closing, sealing, or labelling bottles, u Free
cans, boxes, bags or other containers; machinery for capsuling
bottles, jars, tubes and similar containers; machinery for
aerating beverages
8422.40 8422.4000 - Other packing or wrapping machinery (including heat- shrink u Free
wrapping machinery)
8422.90 8422.9000 - Parts kg 15%
84.23 Weighing machinery (excluding balances of a sensitivity of 5

cg or better), including weight operated counting or
checking machines; weighing machines weights of all kinds.
8423.10 8423.1000 - Personal weighing machines, including baby scales; household u 25%
scales
8423.20 8423.2000 - Scales for continues weighing of goods on conveyors u 5%
8423.30 8423.3000 - Constant weight scales and scales for discharging a u 5%
predetermined weight of material into a bag or container,
including hopper scales
- Other weighing machinery :

8423.81 8423.8100 --Having a maximum weighing capacity not exceeding 30 kg u 25%
8423.82 -- Having a maximum weighing capacity exceeding 30 kg but
not exceeding 5,000 kg
8423.8210 --- Having a maximum weighing capacity exceeding 30 kg but u 35%
not exceeding 500 kg
8423.8220 --- Having a maximum weighing capacity exceeding 500 kg but u 25%
not exceeding 5,000 kg
8423.89 8423.8900 -- Other u 25%
8423.90 8423.9000 - Weighing machine weights of all kinds; parts of weighing kg 5%
machinery
84.24 Mechanical appliances (whether or not hand-operated) for

projecting, dispersing or spraying liquids or powders; fire
13
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
extinguishers, whether or not charged; spray guns and
similar appliances; steam or sand blasting machines and
similar jet projecting machines.
8424.10 8424.1000 - Fire extinguishers, whether or not charged u Free
8424.20 8424.2000 - Spray guns and similar appliances u Free
8424.30 8424.3000 -Steam or sand blasting machines and similar jet projecting u Free
machines
- Agricultural or horticultural sprayers :

8424.41 8424.4100 --Portable sprayers u Free
8424.49 8424.4900 --Other u Free
- Other appliances:
8424.82 8424.8200 --Agricultural or horticultural u Free
8424.89 8424.8900 --Other u Free

8424.90 8424.9000 - Parts kg 5%
84.25 Pulley tackle and hoists other than skip hoists; winches and
capstans; jacks.
- Pulley tackle and hoists other than skip hoists or hoists of a
kind used for raising vehicles:
8425.11 8425.1100 --Powered by electric motor u Free
8425.19 8425.1900 --Other u Free
- winches; capstans:
8425.31 8425.3100 --Powered by electric motor u Free
8425.39 8425.3900 --Other u Free

- Jacks; hoists of a kind used for raising vehicles:
8425.41 8425.4100 --Built-in jacking systems of a type used in garages u 5%
8425.42 8425.4200 --Other jacks and hoists, hydraulic u 5%
8425.49 8425.4900 --Other u 5%
84.26 Ships’ derricks; cranes, including cable cranes; mobile

lifting frames, straddle carriers and works trucks fitted
with a crane.
-Overhead travelling cranes, transporters cranes, gantry cranes,
bridge cranes, mobile lifting frames and straddle carriers:
8426.11 8426.1100 --Overhead travelling cranes on fixed support u Free
14
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
8426.12 8426.1200 --Mobile lifting frames on tyres and straddle carriers u Free
8426.19 8426.1900 --Other u Free
8426.20 8426.2000 - Tower cranes u Free
8426.30 8426.3000 - Portal or pedestal jib cranes u Free
- Other machinery, self-propelled:

8426.41 8426.4100 --On tyres u Free
8426.49 8426.4900 --Other u Free
- Other machinery :
8426.91 8426.9100 --Designed for mounting on road vehicles u Free
8426.99 8426.9900 --Other u Free
84.27 Fork-lift trucks; other works trucks fitted with lifting or

handling equipment.
8427.10 8427.1000 - Self-propelled trucks powered by an electric motor u Free
8427.20 8427.2000 - Other self-propelled trucks u Free
8427.90 8427.9000 - Other trucks u Free
84.28 Other lifting, handling, loading or unloading machinery (for

example, lifts, escalators, conveyors, teleferics).
8428.10 8428.1000 - Lifts and skip hoists u 5%
8428.20 8428.2000 - Pneumatic elevators and conveyors u 5%
- Other continuous-action elevators and conveyors, for goods

or materials:
8428.31 8428.3100 --Specially designed for underground use u 5%
8428.32 8428.3200 --Other, bucket type u 5%
8428.33 8428.3300 --Other, belt type u 5%
8428.39 8428.3900 --Other u 5%

8428.40 8428.4000 - Escalators and moving walkways u 5%
8428.60 8428.6000 - Teleferics, chair-lifts, ski-draglines; traction mechanisms for u 5%
funiculars
8428.70 8428.7000 - Industrial robots u 5%
8428.90 8428.9000 - Other machinery u 5%
84.29 Self-propelled bulldozers, angle dozers, graders, levellers,

scrapers, mechanical shovels, excavators, shovel loaders,
15
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
tamping machines and road rollers.
-Bulldozers and angle dozers:
8429.11 8429.1100 --Track laying u Free
8429.19 8429.1900 --Other u Free
8429.20 8429.2000 - Graders and levellers u Free

8429.30 8429.3000 - Scrapers u Free
8429.40 8429.4000 - Tamping machines and road rollers u Free
- Mechanical shovels, excavators and shovel loaders:
8429.51 8429.5100 --Front -end shovel loaders u Free
o
8429.52 8429.5200 --Machinery with a 360 revolving superstructure u Free
8429.59 8429.5900 --Other u Free
84.30 Other moving, grading, levelling, scraping, excavating,

tamping, compacting, extracting or boring machinery, for
earth, minerals or ores; pile-drivers and pile-extractors;
snow-ploughs and snow-blowers.
8430.10 8430.1000 - Pile-drivers and pile-extractors u Free
8430.20 8430.2000 - Snow-ploughs and snow-blowers u Free
- Coal or rock cutters and tunnelling machinery:
8430.31 8430.3100 -- Self-propelled u Free
8430.39 8430.3900 --Other u Free

- Other boring or sinking machinery:
8430.41 8430.4100 -- Self-propelled u Free
8430.49 8430.4900 --Other u Free
8430.50 8430.5000 - Other machinery, self-propelled u Free
- Other machinery, not self-propelled:
8430.61 8430.6100 --Tamping or compacting machinery u Free

8430.69 8430.6900 --Other u Free
84.31 Parts suitable for use solely or principally with the

machinery of headings 84.25 to 84.30.
8431.10 8431.1000 - Of machinery of heading 84.25 kg 5%
8431.20 8431.2000 - Of machinery of heading.84.27 kg 5%
- Of machinery of heading 84.28:
16
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
8431.31 8431.3100 --Of lifts, skip hoists or escalators kg 5%
8431.39 8431.3900 -- Other kg 5%
-Of machinery of heading 84.26, 84.29 or 84.30 :
8431.41 8431.4100 --Buckets, shovels, grabs and grips kg 5%
8431.42 8431.4200 --Bulldozer or angle dozer blades kg 5%

8431.43 8431.4300 --Parts for boring or sinking machinery of subheading 8430.41 kg 5%
or 8430.49
8431.49 8431.4900 --Other kg 5%
84.32 Agricultural, horticultural or forestry machinery for soil

preparation or cultivation; lawn or sports ground rollers.
8432.10 8432.1000 - Ploughs u Free
- Harrows, scarifiers , cultivators, weeders and hoes:
8432.21 8432.2100 --Disc harrows u Free
8432.29 8432.2900 --Other u Free
- Seeders, planters and trans planters :

8432.31 8432.3100 -- No-till direct seeders, planters and Trans planters u Free
8432.39 8432.3900 -- Other u Free
- Manure spreaders and fertiliser distributors :
8432.41 8432.4100 --Manure spreaders u Free
8432.42 8432.4200 -- Fertiliser distributors u Free

8432.80 8432.8000 - Other machinery u Free
8432.90 8432.9000 - Parts kg 5%
84.33 Harvesting or threshing machinery including straw or

fodder balers; grass or hay mowers; machines for cleaning,
sorting or grading eggs, fruit or other agricultural produce,
other than machinery of heading 84.37.
- Mowers for lawns, parks or sports-grounds:
8433.11 8433.1100 --Powered, with the cutting devices rotating in a horizontal plane u Free
8433.19 8433.1900 --Other u Free
8433.20 8433.2000 - Other mowers, including cutter bars for tractor mounting u Free
8433.30 8433.3000 - Other haymaking machinery u Free
8433.40 8433.4000 - Straw or fodder balers, including pick-up balers u Free
17
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
- Other harvesting machinery; threshing machinery:
8433.51 8433.5100 --Combine harvester-threshers u Free
8433.52 8433.5200 --Other threshing machinery u Free
8433.53 8433.5300 --Root or tuber harvesting machines u Free
8433.59 8433.5900 --Other u Free
8433.60 8433.6000 - Machines for cleaning, sorting or grading eggs, fruit or other u Free
agricultural produce
8433.90 8433.9000 - Parts kg 5%
84.34 Milking machines and dairy machinery.

8434.10 8434.1000 - Milking machines u Free
8434.20 8434.2000 - Dairy machinery u Free
8434.90 8434.9000 - Parts kg 5%
84.35 Presses, crushers and similar machinery used in the

manufacture of wine, cider, fruit juices or similar beverages.
8435.10 8435.1000 - Machinery u Free
8435.90 8435.9000 - Parts kg 5%
84.36 Other agricultural, horticultural, forestry, poultry-keeping

or bee- keeping machinery, including germination plant
fitted with mechanical or thermal equipment; poultry
incubators and brooders
8436.10 8436.1000 - Machinery for preparing animal feeding stuffs u Free
- Poultry - keeping machinery; poultry incubators and brooders:
8436.21 8436.2100 --Poultry incubators and brooders u Free
8436.29 8436.2900 --Other u Free

- Parts:
8436.91 8436.9100 -- Of poultry-keeping machinery or poultry incubators and kg 5%
brooders
8436.99 8436.9900 --Other kg 5%
84.37 Machines for cleaning sorting or grading seed, grain or

dried leguminous vegetables; machinery used in the milling
industry or for the working of cereals or dried leguminous
18
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
vegetables, other than farm-type machinery.
8437.10 8437.1000 -Machines for cleaning, sorting or grading seed, grain or dried u Free
leguminous vegetables
8437.90 8437.9000 - Parts kg 5%
84.38 Machinery, not specified or included elsewhere in this

Chapter, for the industrial preparation or manufacture of
food or drink, other than machinery for the extraction or
preparation of animal or fixed vegetable or microbial fats or
oils.
8438.10 8438.1000 - Bakery machinery and machinery for the manufacture of u Free
macaroni, spaghetti or similar products
8438.20 8438.2000 - Machinery for the manufacture of confectionery, cocoa or u Free

chocolate
8438.30 8438.3000 - Machinery for sugar manufacture u Free
8438.40 8438.4000 - Brewery machinery u Free
8438.50 8438.5000 - Machinery for the preparation of meat or poultry u Free
8438.60 8438.6000 - Machinery for the preparation of fruits, nuts or vegetables u Free
8438.90 8438.9000 - Parts kg 5%
84.39 Machinery for making pulp of fibrous cellulosic material or

for making or finishing paper or paperboard.
8439.10 8439.1000 - Machinery for making pulp of fibrous cellulosic material u Free
8439.20 8439.2000 - Machinery for making paper or paperboard u Free
8439.30 8439.3000 - Machinery for finishing paper or paperboard u Free
- Parts:
8439.91 8439.9100 --Of machinery for making pulp of fibrous cellulosic material kg 5%
8439.99 8439.9900 --Other kg 5%
84.40 Book-binding machinery, including book-sewing machines.

8440.10 8440.1000 - Machinery u Free
8440.90 8440.9000 - Parts kg 5%
84.41 Other machinery for making up paper pulp, paper or
19
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
paperboard, including cutting machines of all kinds.
8441.10 8441.1000 - Cutting machines u Free
8441.20 8441.2000 - Machines for making bags, sacks or envelopes u Free
8441.30 8441.3000 - Machines for making cartons, boxes, cases, tubes, drums or u Free
similar containers, other than by moulding
8441.40 8441.4000 - Machines for moulding articles in paper pulp, paper or u Free
paperboard
8441.90 8441.9000 - Parts kg 5%
84.42 Machinery, apparatus and equipment (other than the

machines of headings 84.56 to 84.65)for preparing or
making plates, cylinders or other printing components;
plates, cylinders and other printing components; plates,
cylinders and lithographic stones, prepared for printing
purposes (for example, planed, grained or polished).
8442.30 8442.3000 - Machinery, apparatus and equipment u 5%
8442.40 8442.4000 - Parts of the foregoing machinery, apparatus or equipment kg 5%

8442.50 8442.5000 - Plates, cylinders and other printing components; plates, kg 5%
cylinders and lithographic stones, prepared for printing
purposes (for example, planed, grained or polished)
84.43 Printing machinery used for printing by means of plates,

cylinders and other printing components of heading 84.42;
other printers, copying machines and facsimile machines,
whether or not combined; parts and accessories thereof.
- Printing machinery used for printing by means of plates,
cylinders and other printing components of heading 84.42:
8443.11 8443.1100 -- Offset printing machinery, reel-fed u 5%

8443.12 8443.1200 -- Offset printing machinery, Sheet-fed, office type (using sheets u 15%
with one side not exceeding 22cm and the other side not
exceeding 36 cm in the unfolded state)
8443.13 8443.1300 -- Other offset printing machinery u 5%
8443.14 8443.1400 -- Letterpress printing machinery, reel fed, excluding u 5%

flexographic printing
8443.15 8443.1500 -- Letterpress printing machinery, other than reel fed, excluding u 5%
flexographic printing
8443.16 8443.1600 -- Flexographic printing machinery u 5%
20
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
8443.17 8443.1700 -- Gravure printing machinery u 5%
8443.19 8443.1900 -- Other u 5%
- Other printers, copying machines and facsimile machines,
whether or not combined:
8443.31 -- Machines which perform two or more of the functions of
printing, copying or facsimile transmission, capable of
connecting to an automatic data processing machine or to a
network:
8443.3110 --- Machines, capable of operating in a wireless technology u Free
(including Bluetooth), presented in Semi Knocked Down
(SKD) to be assembled by local industries.
8443.3190 --- Other u 5%

8443.32 -- Other, capable of connecting to an automatic data processing
machine or to a network:
8443.3210 --- Machines, capable of operating in a wireless technology u Free
(including blue tooth), presented in Semi Knocked Down
(SKD) to be assembled by local industries.
8443.3290 --- Other 5%

8443.39 -- Other:
8443.3910 ---Photocopying apparatus u 35%
8443.3990 --- Other u 5%
- Parts and accessories:
8443.91 8443.9100 -- Parts and accessories of printing machinery used for printing u 5%
by means of plates, cylinders and other printing components
of heading 84.42
8443.99 -- Other:
8443.9910 --- Toner cartridge and ribbon kg 15%
8443.9920 ---Of Tariff Item 8443.3910 kg 25%
8443.9990 ---Other kg 5%
84.44 8444.00 8444.0000 Machines for extruding, drawing, texturing or cutting man- u Free
made textile materials.
84.45 Machines for preparing textile fibres; spinning, doubling or

twisting machines and other machinery for producing textile
yarns; textile reeling or winding (including weft-
winding)machines and machines for preparing textile yarns
for use on the machines of heading 84.46 or 84.47.
21
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
- Machines for preparing textile fibres:
8445.11 8445.1100 --Carding machines u Free
8445.12 8445.1200 --Combing machines u Free

8445.13 8445.1300 --Drawing or roving machines u Free
8445.19 8445.1900 --Other u Free
8445.20 8445.2000 - Textile spinning machines u Free
8445.30 8445.3000 - Textile doubling or twisting machines u Free
8445.40 8445.4000 - Textile winding (including weft-winding) or reeling machines u Free
8445.90 8445.9000 - Other u Free
84.46 Weaving machines (looms).

8446.10 8446.1000 - For weaving fabrics of a width not exceeding 30 cm u Free
- For weaving fabrics of a width exceeding 30cm, shuttle type:
8446.21 8446.2100 --Power looms u Free

8446.29 8446.2900 -- Other u Free
8446.30 8446.3000 - For weaving fabrics of a width exceeding 30cm,shuttleless u Free
type
84.47 Knitting machines, stitch-bonding machines and machines

for making gimped yarn, tulle, lace, embroidery, trimmings,
braid or net and machines for tufting.
- Circular knitting machines:
8447.11 8447.1100 --With cylinder diameter not exceeding 165mm u Free
8447.12 8447.1200 --With cylinder diameter exceeding 165 mm u Free
8447.20 8447.2000 - Flat knitting machines; stitch-bonding machines u Free

8447.90 8447.9000 - Other u Free
84.48 Auxiliary machinery for use with machines of heading 84.44,

84.45, 84.46 or 84.47 (for example, dobbies, jacquards,
automatic stop motions, shuttle changing mechanisms);
parts and accessories suitable for use solely or principally
with the machines of this heading or of heading 84.44, 84.45,
84.46 or 84.47 (for example, spindles and spindle flyers, card
clothing, combs, extruding nipples, shuttles, healds and
heald-frames, hosiery needles).
- Auxiliary machinery for machine of heading 84.44, 84.45,
84.46 or 84.47:
22
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
8448.11 8448.1100 -- Dobbies and jacquards; card reducing, copying, punching or kg Free
assembling machines for use therewith
8448.19 8448.1900 --Other kg Free
8448.20 8448.2000 - Parts and accessories of machines of heading 84.44 or of their kg Free
auxiliary machinery
- Parts and accessories of machines of heading 84.45 or of their
auxiliary machinery:
8448.31 8448.3100 --Card clothing kg Free
8448.32 8448.3200 -- Of machines for preparing textile fibres, other than card kg Free
clothing
8448.33 8448.3300 --Spindles, spindle flyers, spinning rings and ring travellers kg Free
8448.39 8448.3900 --Other kg Free
- Parts and accessories of weaving machines (looms) or of their

8448.42 8448.4200 --Reeds for looms, healds and heald-frames kg Free
8448.49 8448.4900 --Other kg Free
- Parts and accessories of machines of heading 84.47 or of their
8448.5100 --Sinkers, needles and other articles used in forming stitches kg 5%
8448.51
8448.59 8448.5900 -- Other kg 5%
84.49 8449.00 8449.0000 Machinery for the manufacture or finishing of felt or kg Free
nonwovens in the piece or in shapes, including machinery
for making felt hats; blocks for making hats.
84.50 Household or laundry-type washing machines, including

machines which both wash and dry.
- Machines, each of a dry linen capacity not exceeding 10 kg:
8450.11 -- Fully- automatic machines:
8450.1110 --- Semi Knocked Down (SKD) to be assembled by domestic u 15%
industry
8450.1120 --- Completely Built Up (CBU) form u 25%

8450.12 -- Other machines, with built -in centrifugal drier:
industry
23
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
8450.19 -- Other:
industry
8450.20 - Machines, each of a dry linen capacity exceeding 10 kg:
industry
8450.90 8450.9000 - Parts kg 15%
Machinery (other than machines of heading 84.50) for

84.51 washing, cleaning, wringing, drying, ironing, pressing
(including fusing presses), bleaching, dyeing, dressing,
finishing, coating or impregnating textile yarns, fabrics or
made up textile articles and machines for applying the paste
to the base fabric or other support used in the manufacture
of floor coverings such as linoleum; machines for reeling,
unreeling, folding, cutting or pinking textile fabrics.
8451.10 8451.1000 -Dry-cleaning machines u Free
- Drying machines:
8451.21 8451.2100 --Each of a dry linen capacity not exceeding 10 kg u 25%
8451.29 8451.2900 -- Other u Free
8451.30 8451.3000 - Ironing machines and presses (including fusing presses) u Free
8451.40 8451.4000 - Washing, bleaching or dyeing machines u Free
8451.50 8451.5000 - Machines for reeling, unreeling, folding, cutting or pinking u Free
textile fabrics
8451.90 8451.9000 - Parts kg 5%
84.52 Sewing machines, other than book-sewing machines of

heading 84.40; furniture, bases and covers specially designed
for sewing machines; sewing machine needles.
8452.10 8452.1000 - Sewing machines of the household type u Free
- Other sewing machines:
8452.21 8452.2100 -- Automatic units u Free
8452.29 8452.2900 --Other u Free
8452.30 8452.3000 - Sewing machines needles kg Free
24
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
8452.90 8452.9000 - Furniture, bases and covers for sewing machines and parts kg 5%
thereof; other parts of sewing machines
84.53 Machinery for preparing, tanning or working hides, skins or

leather or for making or repairing foot wear or other
articles of hides, skins or leather, other than sewing
machines.
8453.10 8453.1000 - Machinery for preparing, tanning or working hides, skins or u Free
leather
8453.20 8453.2000 - Machinery for making or repairing footwear u Free

8453.90 8453.9000 - Parts kg 5%
84.54 Converters, ladles, ingot moulds and casting machines, of a

kind used in metallurgy or in metal foundries.
8454.10 8454.1000 - Converters u Free
8454.20 8454.2000 - Ingot moulds and ladles u Free

8454.30 8454.3000 - Casting machines u Free
8454.90 8454.9000 - Parts kg 5%
84.55 Metal-rolling mills and rolls therefor.
8455.10 8455.1000 - Tube mills u Free

-Other rolling mills:
8455.21 8455.2100 --Hot or combination hot and cold u Free
8455.22 8455.2200 --Cold u Free
8455.30 8455.3000 - Rolls for rolling mills u Free
8455.90 8455.9000 - Other parts kg 5%
84.56 Machine-tools for working any material by removal of

material, by laser or other light or photon beam, ultrasonic,
electro-discharge, electro-chemical, electron beam, ionic-
beam or plasma arc processes; water-jet cutting machines.
- Operated by laser or other light or photon beam processes :

8456.11 8456.1100 -- Operated by laser u Free
8456.12 8456.1200 -- Operated by other light or photon beam processes u Free
8456.20 8456.2000 - Operated by ultrasonic processes u Free
25
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
8456.30 8456.3000 - Operated by electro-discharge processes u Free
8456.40 8456.4000 - Operated by plasma arc processes u Free

8456.50 8456.5000 - Water-jet cutting machines u Free
8456.90 8456.9000 - Other u Free
84.57 Machining centres, unit construction machines (single

station) and multi-station transfer machines, for working
metal.
8457.10 8457.1000 - Machining centres u Free
8457.20 8457.2000 - Unit construction machines (single station) u Free
8457.30 8457.3000 - Multi- station transfer machines u Free
84.58 Lathes (including turning centres) for removing metal.

- Horizontal lathes:
8458.11 8458.1100 --Numerically controlled u Free
8458.19 8458.1900 --Other u Free
- Other lathes:
8458.99 8458.9900 --Other u Free
84.59 Machine-tools (including way- type unit head machines) for

drilling, boring, milling, threading or tapping by removing
metal, other than lathes (including turning centres) of
heading 84.58.
8459.10 8459.1000 - Way-type unit head machines u Free
- Other drilling machines:
8459.29 8459.2900 --Other u Free
-Other boring-milling machines:

8459.39 8459.3900 --Other u Free
- Other boring machines :
8459.41 8459.4100 -- Numerically controlled u Free
8459.49 8459.4900 -- Other u Free
- Milling machines, knee-type:
26
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
8459.59 8459.5900 -- Other u Free
- Other milling machines:
8459.69 8459.6900 -- Other u Free

8459.70 8459.7000 - Other threading or tapping machines u Free
84.60 Machine-tools for deburring, sharpening, grinding, honing,

lapping, polishing or otherwise finishing metal or cermets by
means of grinding stones, abrasives or polishing products,
other than gear cutting, gear grinding or gear finishing
machines of heading 84.61.
-Flat-surface grinding machines :

8460.19 8460.1900 --Other u Free
- Other grinding machines:

8460.22 8460.2200 --Centre less grinding machines, numerically controlled u Free
8460.23 8460.2300 --Other cylindrical grinding machines, numerically controlled u Free
8460.24 8460.2400 --Other, numerically controlled u Free
8460.29 8460.2900 --Other u Free
-Sharpening (tool or cutter grinding) machines:

8460.39 8460.3900 --Other u Free
8460.40 8460.4000 - Honing or lapping machines u Free
8460.90 8460.9000 - Other u Free
84.61 Machine-tools for planning, shaping, slotting, broaching,

gear cutting, gear grinding or gear finishing, sawing,
cutting-off and other machine-tools working by removing
metal or cermets, not elsewhere specified or included.
8461.20 8461.2000 - Shaping or slotting machines u Free
8461.30 8461.3000 - Broaching machines u Free
8461.40 8461.4000 - Gear cutting, gear grinding or gear finishing machines u Free
8461.50 8461.5000 - Sawing or cutting-off machines u Free
8461.90 8461.9000 - Other u Free
27
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
84.62 Machine-tools (including presses) for working metal by

forging, hammering or die forging (excluding rolling mills);
machine-tools (including presses, slitting lines and cut-to-
length lines) for working metal by bending, folding,
straightening, flattening, shearing, punching, notching or
nibbling (excluding draw-benches); presses for working
metal or metal carbides, not specified above.
- Hot forming machines for forging, die forging (including
presses) and hot hammers :
8462.11 8462.1100 -- Closed die forging machines u Free
8462.19 8462.1900 -- Other u Free
- Bending, folding, straightening or flattening machines
(including press brakes) for flat products:
8462.22 8462.2200 -- Profile forming machines u Free

8462.23 8462.2300 -- Numerically controlled press brakes u Free
8462.24 8462.2400 -- Numerically controlled panel benders u Free
8462,25 8462.2500 -- Numerically controlled roll forming machines u Free
8462.26 8462.2600 -- Other numerically controlled bending, folding, straightening u Free
or flattening machines
8462.29 8462.2900 -- Other u Free
- Slitting lines, cut-to-length lines and other shearing machines
(excluding presses) for flat products, other than combined
punching and shearing machines :
8462.32 8462.3200 -- Slitting lines and cut-to-length lines u Free
8462.33 8462.3300 -- Numerically controlled shearing machines u Free

8462.39 8462.3900 -- Other u Free
8462.42 8462.4900 -- Other u Free
- Machines for working tube, pipe, hollow section and bar
(excluding presses) :
8462.59 8462.5900 -- Other u Free
- Cold metal working presses :
8462.61 8462.6100 -- Hydraulic presses u Free

8462.62 8462.6200 -- Mechanical presses u Free
28
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
8462.63 8462.6300 -- Servo-presses u Free
8462.69 8462.6900 -- Other u Free
8462.90 8462.9000 - Other u Free
84.63 Other machine-tools for working metal or cermets, without

removing material.
8463.10 8463.1000 - Draw-benches for bars, tubes, profiles, wire or the like u Free
8463.20 8463.2000 - Thread rolling machines u Free
8463.30 8463.3000 - Machines for working wire u Free

8463.90 8463.9000 - Other u Free
84.64 Machine-tools for working stone, ceramics, concrete,

asbestos- cement or like mineral materials or for cold
working glass.
8464.10 8464.1000 - Sawing machines u Free
8464.20 8464.2000 - Grinding or polishing machines u Free
8464.90 8464.9000 - Other u Free
84.65 Machine-tools (including machines for nailing, stapling,

gluing or otherwise assembling) for working wood, cork,
bone hard rubber, hard plastics or similar hard materials.
8465.10 8465.1000 - Machines which can carry out different types of machining u Free
operations without tool change between such operations
8465.20 8465.2000 - Machining Centres u Free
- Other:
8465.91 8465.9100 --Sawing machines u Free
8465.92 8465.9200 --Planing, milling or moulding (by cutting) machines u Free
8465.93 8465.9300 --Grinding, sanding or polishing machines u Free
8465.94 8465.9400 --Bending or assembling machines u Free
8465.95 8465.9500 --Drilling or morticing machines u Free
8465.96 8465.9600 --Splitting, slicing or paring machines u Free

8465.99 8465.9900 --Other u Free
84.66 Parts and accessories suitable for use solely or principally

with the machines of headings 84.56 to 84.65, including work
or tool holders, self-opening dieheads, dividing heads and
other special attachments for the machines; tool holders for
29
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
any type of tool for working in the hand.
8466.10 8466.1000 - Tool holders and self-opening dieheads kg 5%
8466.20 8466.2000 - Work holders kg 5%
8466.30 8466.3000 - Dividing heads and other special attachments for machines kg 5%
- Other:
8466.91 8466.9100 --For machines of heading 84.64 kg 5%
8466.92 8466.9200 --For machines of heading 84.65 kg 5%
8466.93 8466.9300 --For machines of heading 84.56 to 84.61 kg 5%
8466.94 8466.9400 --For machines of heading 84.62 or 84.63 kg 5%
84.67 Tools for working in the hand, pneumatic, hydraulic or with

self-contained electric or non-electric motor.
-Pneumatic:
8467.11 8467.1100 --Rotary type (including combined rotary-percussion) u 5%
8467.19 8467.1900 --Other u 5%
- With Self-contained electric motors:

8467.21 8467.2100 --Drills of all kinds u 5%
8467.22 8467.2200 --Saws u 5%
8467.29 8467.2900 --Other u 5%
- Other tools:
8467.81 8467.8100 --Chain saws u 5%

8467.89 8467.8900 -- Other u 5%
- Parts:
8467.91 8467.9100 --Of chain saws kg 5%
8467.92 8467.9200 -- Of pneumatic tools kg 5%
8467.99 8467.9900 -- Other kg 5%
84.68 Machinery and apparatus for soldering, brazing or welding,

whether or not capable of cutting, other than those of
heading 85.15; gas-operated surface tempering machines
and appliances.
8468.10 8468.1000 - Hand-held blow pipes u Free
8468.20 8468.2000 - Other gas-operated machinery and apparatus u Free
8468.80 8468.8000 - Other machinery and apparatus u Free
30
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
8468.90 8468.9000 - Parts kg 5%
84.70 Calculating machines and pocket-size data recording,

reproducing and displaying machines with calculating
functions; accounting machines, postage-franking machines,
ticket-issuing machines and similar machines, incorporating
a calculating device; cash registers.
8470.10 8470.1000 - Electronic calculators capable of operation without an external u 25%
source of electric power and pocket-size data recording,
reproducing and displaying machines with calculating
functions.
- Other electronic calculating machines:
8470.21 8470.2100 -- Incorporating a printing device u 25%
8470.29 8470.2900 -- Other u 25%
8470.30 8470.3000 - Other calculating machines u 25%

8470.50 8470.5000 - Cash registers u Free
8470.90 - Other:
8470.9010 --- POS machine, presented in Semi Knocked Down (SKD) to u 5%
be assembled by local industries
8470.9090 --- Other u 25%
84.71 Automatic data processing machines and units thereof;

magnetic or optical readers, machines for transcribing data
onto data media in coded form and machines for processing
such data, not elsewhere specified or included.
8471.30 - Portable automatic data processing machines, weighing not
more than 10 kg, consisting of at least a central processing
unit, a keyboard and a display:
8471.3010 --- Presented Semi Knocked Down (SKD) for the assembly u 5%
industry
8471.3020 --- Presented Complete Built Up (CBU) u 15%
- Other automatic data processing machines:
8471.41 -- Comprising in the same housing at least a central processing
unit and an input and output unit, whether or not combined:
31
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
8471.4110 --- Presented SKD for the assembly industry u 5%
8471.49 -- Other, presented in the form of systems :
industry
8471.50 - Processing units other than those of subheading 8471.41 0r

8471.49, whether or not containing in the same housing one or
two of the following types of unit storage units, input units,
output units:
industry
8471.60 8471.6000 - Input or output units, whether or not containing storage units in u Free
the same housing
8471.70 - Storage units:
8471.7010 --- Solely or principally for external use with automatic data u 5%
processing machines
8471.7090 --- Other u Free
8471.80 8471.8000 - Other units of automatic data processing machines u Free
8471.90 8471.9000 - Other u Free
84.72 Other office machines (for example, hectograph orstencil

duplicating machines, addressing machines,automatic
banknote dispensers, coin-sortingmachines, coin-counting or
wrapping machines, pencil sharpening machines,
perforating or staplingmachines).
8472.10 8472.1000 - Duplicating machines u 25%
8472.30 8472.3000 - Machines for sorting or folding mail or for inserting mail u 25%
inenvelopes or bands, machines for opening, closing or sealing
mail and machines for affixing or cancelling postage stamps
8472.90 - Other:
8472.9010 --- Cash counting machine and Automatic Teller Machine u 15%
(ATM), Completely Knocked Down (CKD) to be
assembled by domestic industry
8472.9020 --- Cash counting machine and Automatic Teller Machine u 25%
(ATM), Semi Knocked Down (SKD) to be assembled by
domestic industry
32
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
8472.9090 --- Other u 35%
84.73 Parts and accessories (other than covers, carrying cases and
the like) suitable for use solely or principally with machines
of headings 84.70 to 84.72.
- Parts and accessories of the machines of heading 84.70:
8473.21 8473.2100 -- Of the electronic calculating machines of subheading kg 15%
8470.10,8470.21 or 8470.29
8473.29 8473.2900 --Other kg 15%

8473.30 8473.3000 - Parts and accessories of the machines of heading 84.71 kg 5%
8473.40 8473.4000 - Parts and accessories of the machines of heading 84.72 kg 15%
8473.50 8473.5000 - Parts and accessories equally suitable for use with the kg 15%
machines of two or more of the headings 84.70 to 84.72
84.74 Machinery for sorting, screening, separating, washing,

crushing grinding, mixing or kneading earth, stone, ores or
other mineral substances, in solid agglomerating, shaping or
moulding solid mineral fuels, ceramic paste, unhardened
cements, plastering materials or other mineral products in
powder or paste form; machines for forming foundry
moulds of sand.
8474.10 8474.1000 - Sorting, screening, separating or washing machines u Free
8474.20 8474.2000 - Crushing or grinding machines u Free
- Mixing or kneading machines:
8474.31 8474.3100 --Concrete or mortar mixers u 5%

8474.32 8474.3200 --Machines for mixing mineral substance with bitumen u Free
8474.39 8474.3900 -- Other u Free
8474.90 8474.9000 - Parts kg 5%
84.75 Machines for assembling electric or electronic lamps,tubes

or valves or flashbulbs, in glass envelopes;machines for
manufacturing or not working glassor glassware.
8475.10 8475.1000 - Machines for assembling electric or electronic lamps, tubes or u Free
valves or flashbulbs, in glass envelopes
- Machines for manufacturing or hot working glass or glassware:
8475.21 8475.2100 --Machines for making optical fibres and performs thereof u Free
33
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
8475.29 8475.2900 --Other u Free
8475.90 8475.9000 - Parts kg 5%
84.76 Automatic goods-vending machines (for example, postage

stamp, cigarette, food or beverage machines), including
money-changing machines.
- Automatic beverage-vending machines :
8476.21 8476.2100 --Incorporating heating or refrigerating devices u 5%
8476.29 8476.2900 --Other u 5%
- Other machines :
8476.81 8476.8100 --Incorporating heating or refrigerating devices u 5%

8476.89 8476.8900 --Other u 5%
8476.90 8476.9000 - Parts kg 5%
84.77 Machinery for working rubber or plastics or for

manufacture of products from these materials not specified
or included elsewhere in this Chapter.
8477.10 8477.1000 - Injection-moulding machines u Free
8477.20 8477.2000 - Extruders u Free
8477.30 8477.3000 - Blow moulding machines u Free
- Vacuum moulding machines and other thermoforming u Free
8477.40 8477.4000 machines
- Other machinery for moulding or otherwise forming :
8477.51 8477.5100 --For moulding or retreading pneumatic tyres or for moulding or u Free
otherwise forming inner tubes
8477.59 8477.5900 --Other u Free
8477.90 8477.9000 - Parts kg 5%
84.78 Machinery for preparing or making up tobacco, not

specified or included elsewhere in this Chapter.
8478.10 8478.1000 - Machinery u 5%
8478.90 8478.9000 - Parts kg 5%
84.79 Machines and mechanical appliances having individual

functions, not specified or included elsewhere in this
34
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
Chapter.
8479.10 8479.1000 - Machinery for public works, building or the like u Free
8479.20 8479.2000 -Machinery for the extraction or preparation of animal or fixed u Free
vegetable or microbial fats or oils
8479.30 8479.3000 - Presses for the manufacture of particle board or fibre building u Free
board of wood or other ligneous materials and other
machinery for treating woodor cork
8479.40 8479.4000 - Rope or cable-making machines u Free
8479.50 8479.5000 - Industrial robots, not elsewhere specified or included u Free
8479.60 8479.6000 - Evaporative air coolers u Free

- passenger boarding bridges:
8479.71 8479.7100 -- Of a kind used in airports u Free
8479.79 8479.7900 -- Other u Free
- Other machines and mechanical appliances:
8479.81 8479.8100 --For treating metal, including electric wire coil winders u Free
8479.82 8479.8200 -- Mixing, kneading, crushing, grinding, screening, sifting, u Free

homogenising, emulsifying or stirring machines
8479.83 8479.8300 -- Cold iso static presses u Free
8479.89 8479.8900 --Other u Free
8479.90 8479.9000 - Parts kg 5%
84.80 Moulding boxes for metal foundry; mould bases; moulding

patterns; moulds for metal (other than ingot moulds), metal
carbides, glass, mineral materials, rubber or plastics.
8480.10 8480.1000 - Moulding boxes for metal foundry kg Free
8480.20 8480.2000 - Mould bases kg Free
8480.30 8480.3000 - Moulding patterns kg Free

-Moulds for metal or metal carbides:
8480.41 8480.4100 --Injection or compression types kg Free
8480.49 8480.4900 --Other kg Free
8480.50 8480.5000 - Moulds for glass kg Free
8480.60 8480.6000 - Moulds for mineral materials kg Free

- Moulds for rubber or plastics:
8480.71 8480.7100 --Injection or compression types kg Free
35
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
8480.79 8480.7900 -- Other kg Free
84.81 Taps, cocks, valves and similar appliances for pipes, boiler
shells, tanks, vats or the like, including pressure- reducing
valves and thermostatically controlled valves.
8481.10 8481.1000 - Pressure-reducing valves kg 5%
8481.20 8481.2000 - Valves for oleohydraulic or pneumatic transmissions kg 15%
8481.30 8481.3000 - Check (non-return) valves kg 15%
8481.40 8481.4000 - Safety or relief valves kg 15%

8481.80 8481.8000 - Other appliances kg 15%
8481.90 8481.9000 - Parts kg 15%
84.82 Ball or roller bearings.

8482.10 8482.1000 - Ball bearings u 25%
8482.20 8482.2000 - Tapered roller bearings, including cone and tapered roller u 25%
assemblies
8482.30 8482.3000 - Spherical roller bearings u 25%
8482.40 8482.4000 - Needle roller bearings, including cage and needle roller u 25%
assemblies
8482.50 8482.5000 - Other cylindrical roller bearings, including cage and roller u 25%
assemblies
8482.80 8482.8000 - Other, including combined ball/roller bearings u 25%
- Parts:
8482.91 8482.9100 -- Balls, needles and rollers kg 15%
8482.99 8482.9900 -- Other kg 15%
84.83 Transmission shafts (including cam shafts and crank shafts)

and cranks; housings and plain shaft bearings; gears and
gearing; ball or roller screws; gear boxes and other speed
changers, including torque converters; flywheels and
pulleys, including pulley blocks; clutches and shaft couplings
(including universal joints).
8483.10 8483.1000 - Transmission shafts (including cam shafts and crank shafts) u 15%
and cranks
8483.20 8483.2000 - Bearing housings, incorporating ball or roller bearings u 15%
8483.30 8483.3000 - Bearing housings, not incorporating ball or roller bearings; u 15%
plain shaft bearings
36
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
8483.40 8483.4000 - Gears and gearing, other than toothed wheels, chain sprockets u 15%
and other transmission elements presented separately; ball or
roller screws;gear boxes and other speed changers, including
torque converters
8483.50 8483.5000 - Flywheels and pulleys, including pulley blocks u 15%
8483.60 8483.6000 - Clutches and shaft couplings (including universal joints) u 15%
8483.90 8483.9000 - Toothed wheels, chain sprockets and other transmission kg 15%
elements presented separately; Parts
84.84 Gaskets and similar joints of metal Sheeting combined with

other material or of two or more layers of metal; sets or
assortments of gaskets and similar joints, dissimilar in
composition,put up in pouches, envelopes or similar
packings; mechanical seals.
8484.10 8484.1000 - Gaskets and similar joints of metal sheeting combined with kg 15%
other material or of two or more layers of metal
8484.20 8484.2000 - Mechanical seals kg 15%
8484.90 8484.9000 - Other kg 15%
84.85 Machines for additive manufacturing. u Free

8485.10 8485.1000 - By metal deposit u Free
8485.20 8485.2000 - By plastics or rubber deposit u Free
8485.30 8485.3000 - By plaster, cement, ceramics or glass deposit u Free

8485.80 8485.8000 - Other U Free
8485.90 8485.9000 - Parts Kg Free
84.86 Machines and apparatus of a kind used solely or principally

for the manufacture of semiconductor boules or wafers,
semiconductor devices, electronic integrated circuits or flat
panel displays; machines and apparatus specified in Note 11
(C) to this Chapter; parts and accessories.
8486.10 8486.1000 -Machines and apparatus for the manufacture of boules or U Free
wafers
8486.20 8486.2000 - Machines and apparatus for the manufacture of semi conduct U Free
or devices or of electronic integrated circuits
8486.30 8486.3000 - Machines and apparatus for the manufacture of flat panel U Free
displays
8486.40 8486.4000 - Machines and apparatus specified in Note 11 (C) to this U Free
chapter
37
Section XVII
Notes

(1) (2) (3) (4) (5) (6)
8486.90 8486.9000 - Parts and accessories Kg 5%
84.87 Machinery parts, not containing electrical connectors,

insulators, coils, contacts or other electrical features, not
specified or included elsewhere on this Chapter.
8487.10 8487.1000 - Ships’or boats’ propellers and blades thereof Kg Free
8487.90 8487.9000 - Other Kg Free
38
Section XVII
Notes
Chapter 85
Electrical machinery and equipment and parts thereof;

sound recorders and reproducers,
television image and sound recorders and reproducers, and
parts and accessories of such articles
Notes.
(a) Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other
electrically warmed articles worn on or about the person;
(b) Articles of glass of heading 70.11;

(c) Machines and apparatus of heading 84.86;
(d) Vacuum apparatus of a kind used in medical, surgical, dental or veterinary sciences (Chapter 90.18); or
(e) Electrically heated furniture of Chapter 94.
2.- Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or 85.42.However, metal tank
mercury arc rectifiers remain classified in heading 85.04.
3.- For the purpose of heading 85.07, the expression “electric accumulators” includes those presented with ancillary components
which contribute to the accumulator’s function of storing and supplying energy or protect it from damage, such as electrical
connectors, temperature control devices(for example, thermistors) and circuit protection devices. They may also include a
portion of the protective housing of the goods in which they are to be used.
4.- Heading 85.09 covers only the following electro -mechanical machines of the kind commonly used for domestic purposes:
(a) Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;
(b) Other machines provided the weight of such machines does not exceed 20 kg.
The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with
filters (heading 84.14), centrifugal clothes-dryers (heading 84.21), dish washing machines(heading 84.22), household washing
machines (heading 84.50), roller or other ironing machines (heading 84.20 or 84.51), sewing machines (heading
84.52),electric scissors (heading 84.67) or to electro-thermic appliances (heading 85.16).
5.- For the purposes of heading 85.17, the term "smartphones” means telephones for cellular networks, equipped with a mobile
operating system designed to perform the functions of an automatic data processing machine such as downloading and
running multiple applications simultaneously, including third-party applications, and whether or not integrating other features
such as digital cameras and navigational aid systems.
6.- For the purposes of heading 85.23 :
(a) “Solid-state non-volatile storage devices” (for example, “flash memory cards ” or “flash electronic storage cards”) are
storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example,
“FLASH E2PROM”) in the form of integrated circuits mounted on a printed circuit board. They may include a controller
in the form of an integrated circuit and discrete passive components, such as capacitors and resistors;
(b) The term “smart cards” means cards which have embedded in them one or more electronic integrated circuits (a
microprocessor, random access memory (RAM) or read-only memory (ROM)) in the form of chips. These cards may
contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements.
39
Section XVII
Notes
7.-For the purposes of heading 85.24, “flat panel display modules” refer to devices or apparatus for the display of information,
equipped at a minimum with a display screen, which are designed to be incorporated into articles of other headings prior to
use. Display screens for flat panel display modules include, but are not limited to, those which are flat, curved, flexible,
foldable or stretchable in form. Flat panel display modules may incorporate additional elements, including those necessary for
receiving video signals and the allocation of those signals to pixels on the display. However, heading 85.24 does not include
display modules which are equipped with components for converting video signals (e.g., a scaler IC, decoder IC or application
processer) or have otherwise assumed the character of goods of other headings.
For the classification of flat panel display modules defined in this Note, heading 85.24 shall take precedence over any other
heading in the Nomenclature.
8.- For the purposes of heading 85.34 “printed circuits” are circuits obtained by forming on an insulating base, by any printing
process (for example, embossing, plating-up, etching) or by the “film circuit” technique, conductor elements, contacts or other
printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established
pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor
elements).
The expression "printed circuits" does not cover circuits combined with elements other than those obtained during the printing
process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed circuits may, however, be fitted with
non-printed connecting elements.
Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be
classified in heading 85.42.
9.-For the purpose of heading 85.36, “connectors for optical fibres, optical fibre bundles or cables” means connectors that simply
mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification,
regeneration or modification of a signal.
10.-Heading 85.37 does not include cordless infrared devices for the remote control of television receivers or other electrical
equipment (heading 85.43).
11.-For the purposes of heading 85.39, the expression “light-emitting diode (LED) light sources” covers:
(a) “Light-emitting diode (LED) modules” which are electrical light sources based on light-emitting diodes (LED) arranged
in electrical circuits and containing further elements like electrical, mechanical, thermal or optical elements. They also
contain discrete active elements, discrete passive elements, or articles of heading 85.36 or 85.42 for the purposes of
providing power supply or power control. Light-emitting diode (LED) modules do not have a cap designed to allow easy
installation or replacement in a luminaire and ensure mechanical and electrical contact.
(b) “Light-emitting diode (LED) lamps” which are electrical light sources containing one or more LED modules
containing further elements like electrical, mechanical, thermal or optical elements. The distinction between light-
emitting diode (LED) modules and light-emitting diode (LED) lamps is that lamps have a cap designed to allow
easy installation or replacement in a luminaire and ensure mechanical and electrical contact.
12.-For the purposes of headings 85.41 and 85.42:
(a) (i) “Semiconductor devices” are semiconductor devices the operation of which depends on variations in resistivity on the
application of an electric field or semiconductor-based transducers.
Semiconductor devices may also include assembly of plural elements, whether or not equipped with active and
passive device ancillary functions.
“Semiconductor-based transducers” are, for the purposes of this definition, semiconductor-based sensors,
semiconductor-based actuators, semiconductor-based resonators and semiconductor-based oscillators, which are
types of discrete semiconductor-based devices, which perform an intrinsic function, which are able to convert any
kind of physical or chemical phenomena or an action into an electrical signal or an electrical signal into any type
of physical phenomenon or an action.
40
Section XVII
Notes
All the elements in semiconductor-based transducers are indivisibly combined, and may also include necessary
materials indivisibly attached, that enable their construction or function.
The following expressions mean:
(1) “Semiconductor-based” means built or manufactured on a semiconductor substrate or made of
semiconductor materials, manufactured by semiconductor technology, in which the semiconductor substrate
or material plays a critical and un replaceable role of transducer function and performance, and the operation
of which is based on semiconductor properties including physical, electrical, chemical and optical properties.
(2) “Physical or chemical phenomena” relate to phenomena, such as pressure, acoustic waves, acceleration,
vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity,
humidity, flow, chemicals concentration, etc.
(3) “Semiconductor-based sensor” is a type of semiconductor device, which consists of microelectronic or
mechanical structures that are created in the mass or on the surface of a semiconductor and that have the
function of detecting physical or chemical quantities and converting these into electric signals caused by
resulting variations in electric properties or displacement of a mechanical structure.
(4) “Semiconductor-based actuator” is a type of semiconductor device, which consists of microelectronic or
function of converting electric signals into physical movement.
(5) “Semiconductor-based resonator” is a type of semiconductor device, which consists of microelectronic or
function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the
physical geometry of these structures in response to an external input.
(6) “Semiconductor-based oscillator” is a type of semiconductor device, which consists of microelectronic or
function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the
physical geometry of these structures.
(ii) “Light-emitting diodes (LED)” are semiconductor devices based on semiconductor materials which convert
electrical energy into visible, infra-red or ultra-violet rays, whether or not electrically connected among each
other and whether or not combined with protective diodes. Light-emitting diodes (LED) of heading 85.41 do not
incorporate elements for the purposes of providing power supply or power control;
(b) “Electronic integrated circuits” are:
(i) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances,
etc.) are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material
(for example, doped silicon, gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated;
(ii) Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained by thin or
thick -film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by
semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or
interconnecting cables, on a single insulating substrate (glass, ceramic, etc.).These circuits may also include discrete
components;
(iii) Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all
intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without lead frames, but
with no other active or passive circuit elements.
(iv) Multi-component integrated circuits (MCOs); a combination of one or more monolithic, hybrid, or multi-chip
integrated circuits with at least one of the following components: silicon-based sensors, actuators, oscillators,
resonators or combinations thereof, or components performing the functions of articles classifiable under
heading 85.32, 85.33,85.41, or inductors classifiable under heading 85.04, formed to all intents and purposes
41
Section XVII
Notes
indivisibly into a single body like an integrated circuit, as a component of a kind used for assembly onto a
printed circuit board (PCB) or other carrier, through the connecting of pins, leads, balls, lands, bumps, or pads.
For the purpose of this definition:
1. “Components” may be discrete, manufactured independently then assembled onto the rest of the MCO, or
integrated into other components.
2. “Silicon based” means built on a silicon substrate, or made of silicon material, or manufactured onto integrated
circuit die.
3.(a) “Silicon-based sensors” consist of microelectronic or mechanical structures that are created in the mass or on
the surface of a semiconductor and that have the function of detecting physical or chemical phenomena and
transducing these into electric signals, caused by resulting variations in electric properties or displacement of a
mechanical structure. “Physical or chemical phenomena” relates to phenomena, such as pressure, acoustic
waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light,
radioactivity, humidity, flow, chemicals concentration, etc.
(b) “Silicon based actuators”consists of microelectronic and mechanical structures that are created in the mass
or on the surface of a semiconductor and that have the function of converting electrical signals into physical
movement.
(c) “Silicon based resonators” are components that consists of microelectronic or mechanical structures that are
created in the Mass or on the surface of a semiconductor and have the function of generating a mechanical
or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures
in response to an external input.
(d) “Silicon based oscillators” are active components that consist of microelectronic or mechanical structures
that are created in the mass or on the surface of a semiconductor and that have the function of generating a
mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of
these structures. For the classification of the articles defined in this Note, headings85.41 and 85.42 shall take
precedence over any other heading in the Nomenclature, except in the case of heading 85.23, which might
cover them by reference to, in particular, their function.
Subheading Notes.
1.-Subheading 8525.81 covers only high-speed television cameras, digital cameras and video camera recorders having one or
more of the following characteristics
- writing speed exceeding 0.5 mm per microsecond;
- time resolution 50 nanoseconds or less;
- frame rate exceeding 225,000 frames per second.
2.-In respect of subheading 8525.82, radiation-hardened or radiation-tolerant television cameras, digital cameras and video camera
recorders are designed or shielded to enable operation in a high-radiation environment. These cameras are designed to
withstand a total radiation dose of at least 50 × 103 Gy(silicon) (5 × 106 RAD (silicon)), without operational degradation.
3.-Subheading 8525.83 covers night vision television cameras, digital cameras and video camera recorders which use a
photocathode to convert available light to electrons, which can be amplified and converted to yield a visible image. This
subheading excludesthermal imaging cameras (generally subheading 8525.89).
4.-Subheading 8527.12 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating
without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.
5.- For the purposes of subheadings 8549.11 to 8549.19, “spent primary cells, spent primary batteries and spent electric
accumulators” are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable
of being recharged.
42
Section XVII
Notes
Heading H.S Tariff Description Std.Unit Duty

(1) (2) (3) (4) (5) (6)
85.01 Electric motors and generators (excluding generating sets).
8501.10 - Motors of an output not exceeding 37.5 W :
8501.1010 --- Completely Knocked Down (CKD) to be assembled by u Free

domestic industry
industry
8501.20 - Universal AC/DC motors of an output exceeding 37.5 W :

domestic industry
industry
- Other DC motors; DC generators, other than photovoltaic

generators :
8501.31 -- Of an output not exceeding 750 W:

domestic industry
industry
8501.32 -- Of an output exceeding 750 W but not exceeding 75 kW :

domestic industry
industry
8501.33 -- Of an output exceeding 75 kW but not exceeding 375 kW :

domestic industry
industry
8501.34 -- Of an output exceeding 375 kW:

domestic industry
43
Section XVII
Notes

industry
8501.40 - Other AC motors, single-phase :

domestic industry
industry
- Other AC motors, multi-phase:
8501.51 -- Of an output not exceeding 750 W :

domestic industry
industry
8501.52 -- Of an output exceeding 750 W but not exceeding 75 kW :

domestic industry
industry
8501.53 -- Of an output exceeding 75 kW :
domestic industry
industry
- AC generators (alternators), other than photovoltaic
generators:
8501.61 -- Of an output not exceeding 75 kVA :

domestic industry
industry

8501.62 -- Of an output exceeding 75 kVA but not exceeding 375 kVA
:
44
Section XVII
Notes

domestic industry

industry
8501.63 -- Of an output exceeding 375 kVA but not exceeding 750
kVA :

domestic industry
industry
8501.64 - Of an output exceeding 750 kVA :

domestic industry
industry

- Photovoltaic DC generators :
8501.71 8501.7100 -- Of an output not exceeding 50 W u 15%
8501.72 8501.7200 -- Of an output exceeding 50 W u 15%
8501.80 8501.8000 - Photovoltaic AC generators u 15%
85.02 Electric generating sets and rotary converters.

- Generating sets with compression-ignition internal
combustion piston engines (diesel or semi-diesel engines ):
8502.11 -- Of an output not exceeding 75KVA:
8502.1110 --- Presented Complete Knock Down (CKD) for assembly u Free
industry
8502.1120 --- Presented Semi Knock Down (SKD) for assembly u 5%

industry
8502.1130 u 15%
--- Complete Build Up (CBU) (Other)
8502.12 -- Of an output exceeding 75KVA but not exceeding 375
8502.1210 KVA: u Free
--- Presented Complete Knock Down (CKD) for assembly
industry
8502.1220 u 5%
--- Presented Semi Knock Down (SKD) for assembly
8502.1230 u 15%
industry
45
Section XVII
Notes
8502.13 -- Of an output exceeding 375KVA:

industry

industry
8502.1330 u 15%
- Other generating sets:
8502.31 --Wind powered:
industry

industry
8502.3130 u 15%
8502.39 -- Other:
industry

industry
8502.3930 15%
8502.40 - Electric rotary converters:
industry

industry
8502.4030 15%
85.03 8503.00 8503.0000 Parts suitable for use solely or principally with the kg 5%
machines of heading 85.01 or 85.02.
85.04 Electrical transformers, static converters (for example,

rectifiers) and inductors.
8504.10 8504.1000 - Ballasts for discharge lamps or tubes u 15%
- Liquid dielectric transformers:
8504.21 -- Having a power handling capacity not exceeding 650 KVA:
8504.2110 ---Presented SKD for the assembly industry u 25%
8504.2190 ---Other u 35%
46
Section XVII
Notes
8504.22 -- Having a power handling capacity exceeding 650 KVA but

not exceeding 10,000 KVA:
8504.2290 ---Other u 35%

8504.23 -- Having a power handling capacity exceeding 10,000 kVA:
8504.2390 ---Other u 35%
- - Other transformers:
8504.31 -- Having a power handling capacity not exceeding 1 kVA:

8504.3190 ---Other u 35%
8504.32 -- Having a power handling capacity exceeding 1 kVA but not
exceeding 16 kVA :
8504.3290 ---Other u 35%

8504.33 -- Having a power handling capacity exceeding16 kVA but
not exceeding 500 kVA:

8504.3390 ---Other u 35%
8504.34 -- Having a power handling capacity exceeding 500 kVA:

8504.3490 ---Other u 35%
8504.40 - Static converters:
8504.4010 --- Inverter designed for solar energy sources u Free
8504.4020 --- Other, Completely Knocked Down (CKD) to be assembled u 15%
by domestic industry
8504.4030 --- Other, Semi Knocked Down (SKD) to be assembled by u 25%
domestic industry
8504.4040 --- Other, Completely Built Up (CBU) form u 35%
8504.50 8504.5000 - Other inductors u 15%
8504.90 8504.9000 - Parts kg 5%
85.05 Electro-magnets; permanent magnets and articles

intended to become permanent magnets after
magnetisation; electro-magnetic or permanent magnet
chucks, clamps and similar holding devices; electro-
magnetic couplings, clutches and brakes; electro-magnetic
lifting heads.
47
Section XVII
Notes
- Permanent magnets and articles intended to become

permanent magnets after magnetization :
8505.11 8505.1100 --Of metal kg 15%

8505.19 8505.1900 -- Other kg 15%
8505.20 8505.2000 - Electro-magnetic couplings, clutches and brakes kg 15%
8505.90 8505.9000 - Other, including parts kg 15%
85.06 Primary cells and primary batteries.

8506.10 8506.1000 - Manganese dioxide u 35%
8506.30 8506.3000 - Mercuric oxide u 35%
8506.40 8506.4000 - Silver oxide u 35%
8506.50 8506.5000 - Lithium u 35%
8506.60 8506.6000 - Air-zinc u 35%

8506.80 8506.8000 - Other primary cells and primary batteries u 35%
8506.90 8506.9000 - Parts kg 15%
85.07 Electric accumulators, including separators therefor,

whether or not rectangular (including square).
8507.10 8507.1000 - Lead-acid, of a kind used for starting piston engines u 35%
8507.20 -Other lead-acid accumulators :
8507.2010 --- Designed for solar energy sources u Free
8507.2090 --- Other u 35%
8507.30 - Nickel- Cadmium:

8507.3090 --- Other u 35%
8507.50 -Nickel-metal hydride :
8507.5090 --- Other u 35%

8507.60 -Lithium-ion:

domestic industry
8507.80 - Other accumulators:
48
Section XVII
Notes

domestic industry
8507.90 8507.9000 - Parts kg 15%
85.08 Vacuum cleaners.

- With self-contained electric motor:
8508.11 8508.1100 -- Of a power not exceeding 1,500 W and having a dust bag or u 35%
other receptacle capacity not exceeding 20 l
8508.19 8508.1900 -- Other u 35%
8508.60 8508.6000 - Other vacuum cleaners u 35%
8508.70 8508.7000 - Parts kg 15%
85.09 Electro-mechanical domestic appliances, with self-

contained electric motor, other than vacuum cleaners of
heading 85.08.
8509.40 8509.4000 - Food grinders and mixers; fruit or vegetable juice extractors u 35%
8509.80 8509.8000 - Other appliances u 35%
8509.90 8509.9000 - Parts kg 15%
85.10 Shavers, hair clippers and hair-removing appliances, with

self- contained electric motor.
8510.10 8510.1000 - Shavers u 35%
8510.20 8510.2000 - Hair clippers u 35%
8510.30 8510.3000 - Hair-removing appliances u 35%
8510.90 8510.9000 - Parts kg 15%
85.11 Electric ignition or starting equipment of a kind used for

spark-ignition or compression-ignition internal
combustion engines (for example, ignition magnetos,
magneto-dynamos, ignition coils, sparking plugs and glow
plugs, starter motors); generators (for example, dynamos,
alternators) and cut-outs of a kind used inconjunction with
such engines.
8511.10 8511.1000 - Sparking plugs u 25%
8511.20 8511.2000 - Ignition magnetos; magneto-dynamos magnetic flywheels u 15%
49
Section XVII
Notes
8511.30 8511.3000 - Distributors; ignition coils u 15%

8511.40 8511.4000 - Starter motors and dual purpose starter-generators u 25%
8511.50 8511.5000 - Other generators u 25%
8511.80 8511.8000 - Other equipment u 25%
8511.90 8511.9000 - Parts kg 15%
85.12 Electrical lighting or signalling equipment (excluding

articles of heading 85.39), windscreen wipers, defrosters
and demisters, of a kind used for cycles or motor vehicles.
8512.10 8512.1000 - Lighting or visual signalling equipment of a kind used on u 25%
bicycles
8512.20 8512.2000 - Other lighting or visual signalling equipment u 25%

8512.30 8512.3000 - Sound signalling equipment u 25%
8512.40 8512.4000 - Windscreen wipers, defrosters and demisters u 25%
8512.90 8512.9000 - Parts kg 15%
85.13 Portable electric lamps designed to function by their own

source of energy (for example, dry batteries, accumulators,
magnetos), other than lighting equipment of heading 85.12.
8513.10 -Lamps :
8513.1010 --- Charged with solar energy whether or not capable to be u 5%
charged by other energy
8513.1090 --- Other u 25%
8513.90 8513.9000 - Parts kg 5%
85.14 Industrial or laboratory electric furnaces and ovens

(including those functioning by induction or dielectric
loss); other industrial or laboratory equipment for the heat
treatment of materials by induction or dielectric loss.
- Resistance heated furnaces and ovens :
8514.11 -- Hot isostatic presses:

8514.1190 --- Other u 15%
8514.19 -- Other:
8511.1990 --- Other u 15%
8514.20 - Furnaces and ovens functioning by induction or dielectric
loss :
50
Section XVII
Notes

8514.2090 --- Other u 15%
- Other furnaces and ovens :

8514.31 -- Electron beam furnaces:
8514.3190 --- Other u 15%
8514.32 -- Plasma and vacuum arc furnaces:

8514.3290 --- Other u 15%
8514.39 -- Other:
8514.3990 --- Other u 15%
8514.40 -Other equipment for the heat treatment of materials by
induction or dielectric loss :
8514.4090 ---Other u 15%
8514.90 8514.9000 - Parts kg 5%
85.15 Electric (including electrically heated gas), laser or other

light or photon beam, ultrasonic, electron beam, magnetic
pulse or plasma arc soldering, brazing or welding
machines and apparatus, whether or not capable of
cutting, electric machines and apparatus for hot spraying
of metals or cermets.
- Brazing or soldering machines and apparatus:
8515.11 8515.1100 --Soldering irons and guns u 5%

8515.19 8515.1900 --Other u 5%
- Machines and apparatus for resistance welding of metal:
8515.21 8515.2100 --Fully or partly automatic u 5%
8515.29 8515.2900 --Other u 5%
- Machines and apparatus for arc (including plasma arc)
welding of metals:
8515.31 8515.3100 --Fully or partly automatic u 5%
8515.39 8515.3900 --Other u 5%
8515.80 8515.8000 - Other machines and apparatus u 5%
8515.90 8515.9000 - Parts kg 5%
51
Section XVII
Notes
85.16 Electric instantaneous or storage water heaters and

immersion heaters; electric space heating apparatus and
soil heating apparatus; electro-thermic hair-dressing
apparatus (for example, hair dryers, hair curlers, curling
tong heaters) and hand dryers; electric smoothing irons;
other electro-thermic appliances of a kind used for
domestic purposes; electric heating resistors, other than
those of heading 85.45.
8516.10 - Electric instantaneous or storage water heaters and
immersion heaters :
8516.1010 --- Presented CKD for the assembly industry u 15%
8516.1030 --- Presented CBU form u 35%
- Electric space heating apparatus and electric soil heating
apparatus :
8516.21 8516.2100 --Storage heating radiators u 35%
8516.29 8516.2900 --Other u 35%
- Electro-thermic hair-dressing or hand- drying apparatus:
8516.31 --Hair dryers :
industry
8516.32 8516.3200 --Other hair-dressing apparatus u 35%
8516.33 8516.3300 --Hand-drying apparatus u 35%
8516.40 8516.4000 - Electric smoothing irons u 35%
8516.50 - Microwave ovens:

8516.5090 ---Other u 35%
8516.60 - Other ovens; cookers, cooking plates, boiling rings, grillers
and roasters:
8516.6090 --- Other u 35%

- Other electro-thermic appliances:
8516.71 8516.7100 --Coffee or tea makers u 35%
8516.72 8516.7200 --Toasters u 35%
8516.79 8516.7900 --Other u 35%
8516.80 8516.8000 - Electric heating resistors u 5%
52
Section XVII
Notes
8516.90 8516.9000 - Parts kg 15%
85.17 Telephone sets, including smartphones and other

telephones for cellular networks or for other wireless
networks; other apparatus for the transmission or
reception of voice, image or other data, including
apparatus for communication in a wired or wireless
network (such as a local or wide area network), other than
transmission or reception apparatus of heading
84.43,85.25,85.27 or 85.28.
-Telephone sets, including telephones for cellular networks or
for other wireless networks:
8517.11 8517.1100 -- Line telephone sets with cordless handsets u 15%
8517.13 -- Smartphones :
8517.1310 --- Presented CKD or SKD for the assembly industry u Free
8517.1390 ---Other u 15%
8517.14 -- Other telephones for cellular networks or for other wireless

networks:
8517.1410 --- Presented CKD or SKD for the assembly industry u Free
8517.1490 ---Other u 15%
8517.18 8517.1800 -- Other u 15%
- Other apparatus for transmission or reception of voice,

images or other data, including apparatus for communication
in a wired or wireless network (Such as a local or wide area
network):
8517.61 8517.6100 -- Base stations u 5%
8517.62 8517.6200 -- Machines for the reception, conversion and transmission or u 15%
regeneration of voice, images or other data, including
switching and routing apparatus
8517.69 8517.6900 -- Other u 15%
- Parts :
8517.71 8517.7100 -- Aerials and aerial reflectors of all kinds; parts suitable for kg 5%
use therewith
8517.79 8517.7900 -- Other kg 5%
85.18 Microphones and stands therefor; loudspeakers, whether

or not mounted in their enclosures; headphones and
earphones, whether or not combined with a microphone,
and sets consisting of a microphone and one or more
loudspeakers; audio-frequency electric amplifiers; electric
sound amplifier sets.
53
Section XVII
Notes
8518.10 8518.1000 - Microphones and stands therefor u 25%

- Loudspeakers, whether or not mounted in their enclosures:
8518.21 -- Single loudspeakers, mounted in their enclosures:
8518.2110 ---Presented CKD for the assembly industry u 5%
8518.2190 --- Other u 25%

8518.22 -- Multiple loudspeakers, mounted in the same Enclosures:
8518.2290 --- Other u 25%
8518.29 -- Other:
8518.2990 --- Other u 25%
8518.30 - Headphones, earphones, whether or not combined witha
microphone, and sets consisting of a microphone and one or
more loudspeakers :
domestic industry
industry

8518.40 8518.4000 - Audio-frequency electric amplifiers u 25%
8518.50 8518.5000 - Electric sound amplifier sets u 25%
8518.90 8518.9000 - Parts kg 15%
85.19 Sound recording or reproducing apparatus.

8519.20 - Apparatus operated by coins, bank notes, bank cards, tokens
or by other means of payment:
8519.2090 --- Other u 25%
8519.30 - Turntables (record-decks):
8519.3090 --- Other u 25%
- Other apparatus :
8519.81 --Using magnetic, optical or semiconductor media:
54
Section XVII
Notes

8519.8190 --- Other u 25%
8519.89 -- other:

8519.8990 --- Other u 25%
85.21 Video recording or reproducing apparatus, whether or not

incorporating a video tuner.
8521.10 8521.1000 - Magnetic tape-type u 5%
8521.90 - Other:
8521.9090 --- Other u 15%
85.22 Parts and accessories suitable for use solely or principally

with the apparatus of headings 85.19 or 85.21.
8522.10 8522.1000 - Pick-up cartridges kg 15%
8522.90 8522.9000 - Other kg 15%
85.23 Discs tapes, solid-state non-volatile storage devices, “smart

cards” and other media for the recording of sound or of
other phenomena, whether or not recorded, including
matrices and masters for the production of discs, but
excluding products of Chapter 37.
- Magnetic media:
8523.21 8523.2100 --Cards incorporating a magnetic stripe u 25%
8523.29 8523.2900 -- Other u 25%

- Optical media:
8523.41 8523.4100 -- Unrecorded u 25%
8523.49 8523.4900 -- Other u 25%
- Semiconductor media:
8523.51 -- Solid-state non-volatile storage devices

industry
8523.52 8523.5200 -- “Smart cards” u 15%
8523.59 8523.5900 -- Other u 25%
8523.80 8523.8000 - Other u 25%
55
Section XVII
Notes
85.24 Flat panel display modules, whether or not incorporating

touch-sensitive screens.
- Without drivers or control circuits :
8524.11 -- Of liquid crystals u 25%
8524.1100
8524.12 8524.1200 -- Of organic light-emitting diodes (OLED) u 25%
8524.19 8524.1900 -- Other u 25%
- Other :
8524.91 8524.9100 -- Of liquid crystals u 25%
8524.92 8524.9200 -- Of organic light-emitting diodes (OLED) u 25%
8524.99 8524.9900 -- Other u 25%
85.25 Transmission apparatus for radio-broadcasting or

television, whether or not incorporating reception
apparatus or sound recording or reproducing apparatus;
television cameras, digital cameras and video camera
recorders.
8525.50 8525.5000 - Transmission apparatus u 15%
8525.60 8525.6000 - Transmission apparatus incorporating reception apparatus u 15%
- Television cameras, digital cameras and video camera
recorders :
8525.81 8525.8100 -- High-speed goods as specified in Subheading Note 1 to this u 15%
Chapter
8525.82 8525.8200 -- Other, radiation-hardened or radiation-tolerant goods as u 15%
specified in Subheading Note 2 to this Chapter
8525.83 8525.8300 -- Other, night vision goods as specified in Subheading Note 3 u 15%
to this Chapter
8525.89 8525.8900 -- Other u 15%
85.26 Radar apparatus, radio navigational aid apparatus and

radio remote control apparatus.
8526.10 8526.1000 - Radar apparatus u Free
- Other:
8526.91 8526.9100 --Radio navigational aid apparatus u Free
8526.92 8526.9200 --Radio remote control apparatus u Free
85.27 Reception apparatus for radio-broadcasting, whether or

not combined, in the same housing, with sound recording
or reproducing apparatus or a clock.
56
Section XVII
Notes
- Radio-broadcast receivers capable of operating without an

external source of power :
8527.12 8527.1200 -- Pocket-size radio cassette-players u 25%

8527.13 -- Other apparatus combined with sound recording or
reproducing apparatus:
8527.1390 --- Other u 25%
8527.19 -- Other :
8527.1990 --- Other u 25%
- Radio-broad cast receivers not capable of operating without
an external source of power, of a kind used in motor vehicles:
8527.21 -- Combined with sound recording or reproducing apparatus:

8527.2190 --- Other u 25%
8527.29 -- Other:
8527.2990 --- Other u 25%
-Other:
8527.91 -- Combined with sound recording or reproducing apparatus :
8527.9190 --- Other u 25%
8527.92 -- Not combined with sound recording or reproducing
apparatus but combined with a clock :

8527.9290 --- Other u 25%
8527.99 -- Other :
8527.9910 --- Radio-broadcast receivers combined with VCD or DVD u 25%
players
8527.9990 --- Other u 25%
85.28 Monitors and projectors, not incorporating television

reception apparatus; reception apparatus for television,
whether or not incorporating radio-broadcast receivers or
sound or video recording or reproducing apparatus.
- Cathode-ray tube monitors:
8528.4200 -- Capable of directly connecting to and designed for use with u Free
57
Section XVII
Notes
an automatic data processing machine of heading 84.71
8528.4900 --Other u 35%

- Other monitors:
8528.52 -- Capable of directly connecting to and designed for use with

an automaticdataprocessing machine of heading 84.71:
8528.5210 ---Presented SKD for the assembly industry u Free
8528.5290 ---Other u 5%
8528.59 -- Other:
8528.5990 --- Other u 25%

- Projectors :
8528.62 8528.6200 -- Capable of directly connecting to and designed for use with u 15%
an automatic data processing machine of heading 84.71
8528.69 8528.6900 -- Other u 15%
- Reception apparatus for television, whether or not

incorporating radio-broadcast receivers or sound or video
recording or reproducing apparatus :
8528.71 -- Not designed to incorporate a video display or screen:
8528.7190 ---Other u 25%
8528.72 -- Other, colour:
8528.7210 --- Presented Complete Knocked Down (CKD) for the u 15%
assembly industry
industry

8528.73 8528.7300 -- Other, monochrome u 35%

apparatus of headings 85.24to 85.28.
8529.10 8529.1000 - Aerials and aerial reflectors of all kinds; parts suitable for use kg 15%
therewith
8529.90 - Other:
8529.9010 --- Of heading 85.26 kg Free
8529.9090 --- Other kg 15%
58
Section XVII
Notes
85.30 Electrical signalling, safety or traffic control equipment for

railways, tramways, roads, inland waterways, parking
facilities, port installation or airfields (other than thoseof
heading 86.08).
8530.10 8530.1000 - Equipment for railways or tramways u Free
8530.80 8530.8000 - Other equipment u Free
8530.90 8530.9000 - Parts kg Free
85.31 Electric sound or visual signalling apparatus (for example,

bells, sirens, indicator panels, burglar or firm alarms),
other than those of heading 85.12 or 85.30.
8531.10 8531.1000 - Burglar or fire alarms and similar apparatus u 25%
8531.20 - Indicator panels incorporating liquid crystal devices (LCD)
or light emitting diodes (LED):
8531.2010 --- Parts of home appliance light emitting diodes u 5%
8531.2090 --- Other u 25%
8531.80 8531.8000 - Other apparatus u 25%
8531.90 8531.9000 - Parts kg 15%
85.32 Electrical capacitors, fixed, variable or adjustable (pre-set).

8532.10 8532.1000 - Fixed capacitors designed for use in 50/60 Hz circuits and kg 25%
having a reactive power handling capacity of not less than
0.5 kvar(power capacitors)
- Other fixed capacitors:
8532.21 8532.2100 --Tantalum kg 5%

8532.22 8532.2200 --Aluminium electrolytic kg 5%
8532.23 8532.2300 --Ceramic dielectric, single layer kg 5%
8532.24 8532.2400 -- Ceramic dielectric, multilayer kg 5%
8532.25 8532.2500 --Dielectric of paper or plastics kg 5%
8532.29 8532.2900 --Other kg 5%

8532.30 8532.3000 - Variable or adjustable (pre-set) capacitors kg 5%
8532.90 8532.9000 - Parts kg 5%
85.33 Electrical resistors (including rheostats and

potentiometers), other than heating resistors.
8533.10 8533.1000 - Fixed carbon resistors, composition or film types kg 5%
- Other fixed resistors:
8533.21 8533.2100 --For a power handling capacity not exceeding 20 W kg 5%
59
Section XVII
Notes
8533.29 8533.2900 --Other kg 5%

- Wire wound variable resistors, including rheostats and
potentiometers:
8533.31 8533.3100 --For a power handling capacity not exceeding 20 W kg 5%
8533.39 8533.3900 --Other kg 5%

8533.40 8533.4000 - Other variable resistors, including rheostats kg 5%
andpotentiometers
8533.90 8533.9000 - Parts kg 5%
85.34 8534.00 8534.0000 Printed circuits. kg 5%
85.35 Electrical apparatus for switching or protecting electrical

circuits, or for making connections to or in electrical
circuits (for example, switches, fuses, lightning arresters,
voltage limiters, surge suppressors, plugs and other
connectors, junction boxes), for a voltage exceeding 1,000
Volts.
8535.10 8535.1000 - Fuses kg 5%
- Automatic circuit breakers:
8535.21 --For a voltage of less than 72.5 KV:
8535.2110 --- Presented SKD for the assembly industry kg 5%
8535.2120 --- Presented CBU kg 15%
8535.29 --Other :
8535.30 8535.3000 - Isolating switches and make-and-break switches kg 5%
8535.40 8535.4000 - Lightning arresters, voltage limiters and surge suppressors kg Free
8535.90 8535.9000 - Other kg 5%
85.36 Electrical apparatus for switching or protecting electrical

circuits, or for making connections to or in electrical
circuits (for example, switches, relays, fuses, surge
suppressors, plugs, sockets, lamp-holders and other
connectors, junction boxes), for a voltage not exceeding
1,000 volts; connectors for optical fibers, optical fiber
bundles or cables.
8536.10 8536.1000 - Fuses kg 5%
8536.20 - Automatic circuit breakers:
60
Section XVII
Notes
8536.30 8536.3000 - Other apparatus for protecting electrical circuits kg 5%

- Relays:
8536.41 8536.4100 --For a voltage not exceeding 60 V kg 5%
8536.49 8536.4900 --Other kg 5%
8536.50 8536.5000 - Other switches kg 35%
- Lamp-holders, plugs and sockets:
8536.61 8536.6100 --Lamp-holders kg 35%

8536.69 8536.6900 --Other kg 35%
8536.70 8536.7000 - Connectors for optical fibres, optical fibres bundles or cables kg 5%
8536.90 8536.9000 - Other apparatus kg 5%
85.37 Boards, panels, consoles, desks, cabinets and other bases,

equipped with two or more apparatus of heading 85.35or
85.36, for electric control or the distribution of electricity,
including those incorporating instruments or apparatus of
Chapter 90, and numerical control apparatus, other than
switching apparatus of heading 85.17.
8537.10 - For a voltage not exceeding 1,000 V :

8537.1010 --- Solar charge controller, designed for solar energy sources kg 5%
8537.1020 --- Distribution board kg 25%
8537.1090 --- Other kg 15%

8537.20 - For a voltage exceeding 1,000 V:
8537.2010 --- Solar charge controller, designed for solar energy sources kg 5%
8537.2020 --- Distribution board kg 25%
8537.2090 --- Other kg 15%

apparatus of heading 85.35, 85.36 or 85.37.
8538.10 8538.1000 - Boards, panels consoles desks cabinets and other bases for kg 5%
the goods of heading 85.37, not equipped with their
apparatus
8538.90 8538.9000 - Other kg 5%
85.39 Electric filament or discharge lamps, including sealed

beam lamp units and ultra-violet or infra-red lamps; arc-
lamps; light-emitting diode (LED) light sources.
8539.10 8539.1000 - Sealed beam lamp units u 25%
61
Section XVII
Notes
- Other filament lamps, excluding ultra-violet or infra-red

lamps:
8539.21 8539.2100 --Tungsten halogen u 25%
8539.22 8539.2200 --Other, of a power not exceeding 200 W and for a voltage u 25%
exceeding 100 V
8539.29 8539.2900 --Other u 25%
- Discharge lamps, other than ultra-violet lamps:

8539.31 8539.3100 -- Fluorescent, hot cathode u 25%
8539.32 8539.3200 --Mercury or sodium vapour lamps; metal halide lamps u 25%
8539.39 8539.3900 -- Other u 25%
- Ultra-violet or infra-red lamps; arc-lamps :
8539.41 8539.4100 --Arc-lamps u 25%
8539.49 8539.4900 --Other u 25%

- Light-emitting diode (LED) light sources :
8539.51 -- Light-emitting diode (LED) modules:
8539.5110 --- Presented Complete Knock Down (CKD) for assembly u 5%
industry
8539.5120 --- Presented Semi Knock Down (SKD) for assembly industry u 15%
8539.5130 --- Complete Build Up (CBU) u 25%
8539.52 -- Light-emitting diode (LED) lamps:

8539.5210 --- Presented Complete Knock Down (CKD) for assembly u 5%
industry
8539.5220 --- Presented Semi Knock Down (SKD) for assembly industry u 15%
8539.5230 --- Complete Built Up (CBU) u 25%
8539.90 8539.9000 - Parts kg 5%
85.40 Thermionic, cold cathode or photo-cathode valves and

tubes (for example, vacuum or vapour or gas filled valves
and tubes, mercury arc rectifying valves and tubes,
cathode-ray tubes, television camera or tubes).
- Cathode-ray television picture tubes, including video monitor
cathode-ray tubes:
8540.11 8540.1100 --Colour u 5%
8540.12 8540.1200 --Monochrome u 5%
8540.20 8540.2000 - Television camera tubes; image converters and intensifiers; u 5%

other photo-cathode tubes
8540.40 8540.4000 - Data/graphic display tubes, monochrome; data/graphic u 5%
62
Section XVII
Notes
display tubes, colour, with a phosphor dot screen pitch

smaller than 0.4mm
8540.60 8540.6000 - Other cathode-ray tubes u 5%
- Microwave tubes (for example, magnetrons, klystrons,
travelling wave tubes, carcinotrons), excluding grid-
controlled tubes:
8540.71 8540.7100 --Magnetrons u 5%
8540.79 8540.7900 --Other u 5%
- Other valves and tubes:
8540.81 8540.8100 --Receiver or amplifier valves and tubes u 5%

8540.89 8540.8900 --Other u 5%
- Parts :
8540.91 8540.9100 --Of cathode-ray tubes kg 5%
8540.99 8540.9900 -- Other kg 5%
85.41 Semiconductor devices (for example, diodes, transistors,

semiconductor based transducers); photosensitive
semiconductor devices, including photovoltaic cells
whether or not assembled in modules or made up into
panels; light-emitting diodes (LED), whether or not
assembled with other light-emitting diodes (LED);
mounted piezo-electric crystals.
8541.10 8541.1000 -Diodes, other than photosensitive or light emitting diodes u 5%
(LED)
- Transistors, other than photosensitive transistors:
8541.21 8541.2100 --With a dissipation rate of less than 1 W u 5%
8541.29 8541.2900 --Other u 5%
8541.30 8541.3000 - Thyristors, diacs and triacs, other than photosensitive devices u 5%
-Photosensitive semiconductor devices, including photovoltaic
cells whether or not assembled in modules or made up into
panels; light-emitting diodes (LED) :
8541.41 8541.4100 -- Light-emitting diodes (LED) u Free
8541.42 8541.4200 -- Photovoltaic cells not assembled in modules or made up into u Free
panels
8541.43 8541.4300 -- Photovoltaic cells assembled in modules or made up into u Free
panels
8541.49 8541.4900 -- Other u Free
- Other semiconductor devices :
8541.51 8541.5100 -- Semiconductor-based transducers u 5%
63
Section XVII
Notes
8541.59 8541.5900 -- Other u 5%
8541.60 8541.6000 - Mounted piezo-electric crystals u 5%

8541.90 8541.9000 - Parts kg Free
85.42 Electronic integrated circuits.

- Electronic integrated circuits:
8542.31 8542.3100 -- Processors and controller, whether or not combined with u 5%
memories, converters, logic circuits, amplifiers, clock and
timing circuits, or other circuits
8542.32 8542.3200 -- Memories u 5%
8542.33 8542.3300 -- Amplifiers u 5%
8542.39 8542.3900 -- Other u 5%
8542.90 8542.9000 - Parts kg 5%
85.43 Electrical machines and apparatus, having individual

functions, not specified or included elsewhere in this
Chapter.
8543.10 8543.1000 - Particle accelerators u 15%
8543.20 8543.2000 - Signal generators u 15%
8543.30 8543.3000 - Machines and apparatus for electro-plating, electrolysis or u 15%

electrophoresis
8543.40 8543.4000 - Electronic cigarettes and similar personal electric vaporising u 35%
devices
8543.70 - Other machines and apparatus:
8543.7010 --- Mobile tv receiver, presented in Semi Knocked Down u 15%

(SKD) to be assembled by local industries
8543.7090 --- Other u 25%
8543.90 8543.9000 - Parts kg 15%
85.44 Insulated (including enamelled or anodised) wire, cable

(including co-axial cable) and other insulated electric
conductors, whether or not fitted with connectors; optical
fibre cables, made up of individually sheathed fibres,
whether or not assembled with electric conductors or fitted
with connectors.
- Winding wire:
8544.11 -- Of copper:
8544.1110 --- Enameled wire and paper covered winding wire kg 5%
8544.1190 --- Other kg 15%
64
Section XVII
Notes
8544.19 8544.1900 --Other kg 35%
8544.20 8544.2000 - Co-axial cable and other co-axial electric conductors kg 35%
8544.30 8544.3000 - Ignition wiring sets and other wiring sets of a kind used in kg 35%
vehicles, aircraft or ships
- Other electric conductors, for a voltage not exceeding
1,000V:
8544.42 8544.4200 -- Fitted with connectors kg 15%
8544.49 8544.4900 -- Other kg 35%

8544.60 8544.6000 - Other electric conductors, for a voltage exceeding 1,000 V kg 35%
8544.70 8544.7000 - Optical fibre cables kg 35%
85.45 Carbon electrodes, carbon brushes, lamp carbons, battery

carbons and other articles of graphite or other carbon,
with or without metal, of a kind used for electric purposes.
- Electrodes:
8545.11 8545.1100 --Of a kind used for furnaces kg 15%
8545.19 8545.1900 --Other kg 25%
8545.20 8545.2000 - Brushes kg 35%
8545.90 8545.9000 - Other kg 35%
85.46 Electrical insulators of any material.

8546.10 8546.1000 - Of glass kg 15%
8546.20 8546.2000 - Of ceramics kg 15%
8546.90 8546.9000 - Other kg 15%
85.47 Insulating fittings for electrical machines, appliances or

equipment, being fitting wholly of insulating material a
part from any minor components of metal (example,
threaded sockets) incorporated during moulding solely for
purposes of assembly, other than insulators of heading
85.46; electrical conduit tubing and joints therefor, of base
metal lined with insulating material.
8547.10 8547.1000 - Insulating fittings of ceramics kg 15%
8547.20 8547.2000 - Insulating fittings of plastics kg 15%
8547.90 8547.9000 - Other kg 15%
85.48 8548.00 8548.0000 Electrical parts of machinery or apparatus, not specified kg 35%
or included elsewhere in this Chapter.
65
Section XVII
Notes
85.49 Electrical and electronic waste and scrap.

- Waste and scrap of primary cells, primary batteries and
electric accumulators; spent primary cells, spent primary
batteries and spent electric accumulators :
8549.1100 -- Waste and scrap of lead-acid accumulators; spent lead-acid kg 35%
accumulators
8549.1200 -- Other, containing lead, cadmium or mercury kg 35%
8549.1300 -- Sorted by chemical type and not containing lead, cadmium kg 35%
or mercury
8549.1400 -- Unsorted and not containing lead, cadmium or mercury kg 35%
8549.1900 -- Other kg 35%
- Of a kind used principally for the recovery of precious
metal :
8549.2100 -- Containing primary cells, primary batteries, electric kg 35%

accumulators, mercury-switches, glass from cathode ray
tubes or other activated glass, or electrical or electronic
components containing cadmium, mercury, lead or
polychlorinated biphenyls (PCBs)
8549.2900 -- Other kg 35%
- Other electrical and electronic assemblies and printed circuit

boards :
8549.3900 -- Other kg 35%
- Other :
8549.9900 -- Other kg 35%
66
Section XVII
Notes
67
Section XVII
Notes
SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Notes.
1.-This Section does not cover articles of heading 95.03 or 95.08, or bobsleighs, toboggans or the like of heading 95.06.
2.-The expressions “Parts” and “Parts and accessories” do not apply to the following articles, whether or not they are identifiable
as for the goods of this Section:
(a) Joints, washers or the like of any material (classified according to their constituent material or in heading 84.84) or other
articles of vulcanised rubber other than hard rubber (heading 40.16);
(b) Parts of general use as defined in Note 2 to Section X, of base metal (Section XV), or similar goods of plastics
(Chapter 39);
(c) Articles of Chapter 82 (tools);
(d) Articles of heading 83.06;
(e) Machines or apparatus of headings 84.01 to 84.79, or parts thereof, other than the radiators for the articles of this Section;
articles of heading 84.81or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading
84.83;
(f) Electrical machinery or equipment (Chapter 85);
(g) Articles of Chapter 90;
(h) Articles of Chapter 91;
(ij) Arms (Chapter 93);
(k) Luminaires and lighting fittings and parts thereof of heading 94.05; or
(I) Brushes of a kind used as parts of vehicles heading 96.03).
3.-References in Chapters 86 to 88 to “parts” or “accessories” do not apply to parts or accessories which are not suitable for use
solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of
the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or
accessory
4.-For the purposes of this Section :
(a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;
(b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;
(c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of
Chapter 88.
5.-Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:
(a) In Chapter 86 if designed to travel on a guide-track (hovertrains);
(b) In Chapter 87 if designed to travel over land or over both land and water;
(c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to
travel over ice.
Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which
the air-cushion vehicles are classified under the above provisions.
Hover train track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safetyor traffic
control equipment for hover train transport systems as signalling, safety or traffic control equipment for railways.
1
Section XVII
Chapter 86
Chapter 86
Railway or tramway locomotives,rolling-stock and parts thereof;

railway or tramway track fixtures and fittingsand parts thereof;
mechanical (including electro-mechanical)
trafficsignalling equipment of all kinds
Notes.
(a) Railway or tramway sleepers of wood or of concrete, or concrete guide-tracksections for hovertrains (heading 44.06 or
68.10);
(b) Railway or tramway track construction material of iron or steel of headings 73.02; or
(c) Electrical signalling, safety or traffic control equipment of heading 85.30.
2.- Heading 86.07 applies, inter alia, to:
(a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;
(b) Frames, underframes, bogies and bissel-bogies;
(c) Axle boxes; brake gear;

(d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections;
(e) Coachwork.
3.- Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to:
(a) Assembled track, turntables, platform buffers, loading gauges;
(b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical
(including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for
railways, tramways, roads, inland waterways, parking facilities, port installations or airfields.

(1) (2) (3) (4) (5) (6)
86.01 Rail locomotives powered from an external source of

electricity or by electric accumulators.
8601.10 8601.1000 - Powered from an external source of electricity u Free
8601.20 8601.2000 - Powered by electric accumulators u Free
86.02 Other rail locomotives; locomotive tenders.

8602.10 8602.1000 - Diesel-electric locomotives u Free
8602.90 8602.9000 - Other u Free
86.03 Sel-propelled railway or tramway coaches, vans and trucks,

other than those of heading 86.04.
8603.10 8603.1000 - Powered from an external source of electricity u Free
8603.90 8603.9000 - Other u Free
86.04 8604.00 8604.0000 Railway or tramway maintenance or service vehicles, whether u Free
or not self-propelled (for example, workshops, cranes, ballast
tampers, track liners, testing coaches and track inspection
vehicles).
1
Section XVII
Chapter 86

(1) (2) (3) (4) (5) (6)
86.05 8605.00 8605.0000 Railway or tramway passenger coaches, not self-propelled; u Free
luggage vans, post office coaches and other special purpose
railway or tramway coaches, not self-propelled (excluding
those of heading 86.04).
86.06 Railway or tramway goods vans and wagons, not self-

propelled.
8606.10 8606.1000 - Tank wagons and the like u Free
8606.30 8606.3000 - Self-discharging vans and wagons, other than those of u Free
subheading 8606.10
- Other :
8606.91 8606.9100 -- Covered and closed u Free
8606.92 8606.9200 -- Open, with non-removable sides of a height exceeding 60 cm u Free
8606.99 8606.9900 -- Other u Free
86.07 Parts of railway or tramway locomotives or rolling-stock.

- Bogies, bissel-bogies, axles and wheels, and parts thereof :
8607.11 8607.1100 -- Driving bogies and bissel-bogies kg Free
8607.12 8607.1200 -- Other bogies and bissel-bogies kg Free
8607.19 8607.1900 -- Other, including parts kg Free
- Brakes and parts thereof :
8607.21 8607.2100 -- Air brakes and parts thereof kg Free

8607.29 8607.2900 -- Other kg Free
8607.30 8607.3000 - Hooks and other coupling devices, buffers, and parts thereof kg Free
- Other :
8607.91 8607.9100 -- Of locomotives kg Free
8607.99 8607.9900 -- Other kg Free
86.08 8608.00 8608.0000 Railway or tramway track fixtures and fittings; mechanical kg Free
(including electro-mechanical signalling, safety or traffic
control equipment for railways, tramways, roads, inland
waterways, parking facilities, port installations or airfields;
parts of the foregoing.
86.09 8609.00 8609.0000 Containers (including containers for the transport of fluids) u 15%
specially designed and equipped for carriage by one or more
modes of transport.
2
Section XVII
Chapter 87
Chapter 87
Vehicles other than railwayor tramway rolling-stock,

and parts and accessories thereof
Notes.
1.-This Chapter does not cover railway or tram way rolling-stock designed solely for running on rails.
2.- For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle,
appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the
tractor, of tools, seeds, fertilisers or other goods.
Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified
in their respective headings even if presented with the tractor, and whether or not mounted on it.
3.-Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.
4.- Heading 87.12 includes all children’s bicycles. Other children’s cycles fall in heading 95.03.
Subheading Note.
1.- Subheading 8708.22 covers :
(a) front windscreens (windshields), rear windows and other windows, framed; and
(b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices
or other electrical or electronic devices, when suitable for use solely or principally with the motor vehicles of
headings 87.01 to 87.05.
National Subheading Notes:

1. Throughout this chapter, for the purpose of the National Subheadings, the expression “New” refers to a vehicle that has never
been in operation since its manufacturing year.
A. This includes, a vehicle imported in semi-knocked Down (SKD) or Complete Knocked Down (CKD) form to be assembled
by local industry and a vehicle in a Complete Built Up (CBU) form.
B. If the manufacturing month of the Complete Built Up (CBU) vehicle is clearly identified and when the vehicle
arrives at the Ethiopian customs territory (entry point) within a time period not exceeding 48 months when
the duration of such time is counted beginning from the month of manufacturing or, if the manufacturing
month of the Complete Built Up (CBU) vehicle is not clearly identified, and when the vehicle arrives at the Ethiopian
customs territory (entry point) within a time period of four Gregorian calendar years including the manufacturing
calendar year of the vehicle, it can be considered as a new vehicle. When such type of vehicle is classified in heading
87.02, 87.03, 87.04, 87.05 and 87.11, it can be considered as a new vehicle if and only if the number of kilometers
driven abroad before entrance of the Ethiopian customs territory (entry point) does not exceed 5,000 kilometers.
C. If the Complete Build Up (CBU) vehicle is not covered in the headings indicated in 1 (B) above and when the
vehicle arrives at the Ethiopian customs territory (entry point) within a time period not exceeding 48 months
while the duration is counted from the month of manufacturing and its month of manufacturing is clearly
identified, or If the manufacturing month of the Complete Built Up (CBU) vehicle is not clearly identified and such
vehicle arrives at the Ethiopian customs territory (entry point) within a time period of four Gregorian calendar years
including the manufacturing calendar year of the vehicle, it can be considered as a new vehicle.
2. A vehicle not covered under national sub heading note 1 above is considered as “used” and the age is counted beginning the
manufacturing Gregorian calendar year to the Gregorian calendar year of its arrival at Ethiopian custom territory (entry point).
3. For the purpose of a minibus type vehicle of heading 87.02, when no objective means are available to determine the number of
seats, the number of seats of such vehicle shall be considered to be not less than 10 but not more than 16 as long as the area of
the vehicle behind the driver and front seats is not less than 3.64 m2 and not more than 4.76 m2 respectively, considering the
distances measured between the center points of both the widths and the lengths of the floor of such area.
1
Section XVII
Chapter 87
Heading H.S. Tariff Description Std. Unit Duty Rate

Code INo. Quantity (6)
(1) (2) (3) (4) (5)
87.01 Tractors (other than tractors of heading 87.09).
8701.10 - Single axle tractors :
8701.1010 --- New u Free
8701.1020 --- Used, of age not exceeding four years u Free
8701.1030 --- Used, of age exceeding four years but not exceeding seven u Free
years
8701.1040 --- Used, of age exceeding seven years u Free
- Road tractors for semi-trailers :
8701.21 -- With only compression-ignition internal combustion
piston engine (diesel or semi-diesel) :
8701.2110 --- New u Free
years
8701.22 -- With both compression-ignition internal combustion
piston engine (diesel or semi-diesel) and electric motor
as motors for propulsion :
8701.2210 --- New u Free

years
8701.23 -- With both spark-ignition internal combustion piston
engine and electric motor as motors for propulsion :
8701.2310 --- New u Free
years
8701.24 -- With only electric motor for propulsion :
8701.2410 --- New u Free
years
8701.29 -- Other :
8701.2910 --- New u Free
years
2
Section XVII
Chapter 87

(1) (2) (3) (4) (5)
8701.30 - Track-laying tractors :
8701.3010 --- New u Free
years
- Other, of an engine power :

8701.91 -- Not exceeding 18 kW :
8701.9110 --- New u Free
years
8701.92 -- Exceeding 18 kW but not exceeding 37 kW :
8701.9210 --- New u Free
years
8701.9310 --- New u Free
years
8701.9410 --- New u Free
years
8701.95 -- Exceeding 130 kW :
8701.9510 --- New u Free
years
3
Section XVII
Chapter 87

(1) (2) (3) (4) (5)
87.02 Motor vehicles for the transport of ten or more
persons, including the driver.
8702.10 - With only compression-ignition internal combustion
piston engine (diesel or semi-diesel) :
8702.1010 --- New, Completely Knocked Down (CKD) to be assembled u Free
8702.1020 --- New, Semi Knocked Down (SKD) to be assembled by u 5%
domestic industry
8702.1030 --- New, Completely Built Up (CBU) u 15%
8702.1040 --- Used, of age not exceeding four years u 15%
8702.1050 --- Used, of age exceeding four years but not exceeding seven u 15%
years
8702.1060 --- Used, of age exceeding seven years u 15%
8702.20 - With both compression-ignition internal combustion
piston engine (diesel or semi-diesel) and electric motor
as motors for propulsion :
domestic industry
years
8702.30 - With both spark-ignition internal combustion piston
engine and electric motor as motors for propulsion:
8702.3010 --- New, Completely Knocked Down (CKD) Or Semi u Free
Knocked Down (SKD) to be assembled by domestic
industry
years
8702.40 - With only electric motor for propulsion :
8702.4010 --- New u Free
years
8702.90 - Other :
4
Section XVII
Chapter 87

(1) (2) (3) (4) (5)
domestic industry
years
87.03 Motor cars and other motor vehicles principally

designed for the transport of persons (other than those
of heading 87.02), including station wagons and racing
cars.
8703.10 - Vehicles specially designed for travelling on snow; golf
cars and similar vehicles:
8703.101 --- New:
8703.1011 ---- Completely Knocked Down (CKD) to be assembled by u 5%
domestic industry
8703.1012 ---- Semi Knocked Down (SKD) to be assembled by domestic u 10%
industry
8703.1013 ---- Completely Built Up (CBU) u 30%
8703.102 --- Used:
8703.1021 ---- Of age one year or more but not exceeding two years u 35%
8703.1022 ---- Of age exceeding two years but not exceeding four years u 35%
8703.1023 ---- Of age exceeding four years but not exceeding seven years u 35%
8703.1024 ---- Of age exceeding seven years u 35%
- Other vehicles, with only spark-ignition internal
combustion reciprocating piston engine:
8703.21 -- Of a cylinder capacity not exceeding 1,000 cc:
8703.211 --- Three-wheeler motor vehicles:
8703.2111 ---- New, Completely Knocked Down (CKD) to be assembled u 5%
8703.2112 ---- New, Semi Knocked Down (SKD) to be assembled by u 10%
domestic industry
8703.2113 ---- New, Completely Built Up (CBU) u 30%
8703.2114 ---- Used, of age one year or more but not exceeding two years u 35%
8703.2115 ---- Used, of age exceeding two years but not exceeding four u 35%
years
8703.2116 ---- Used, of age exceeding four years but not exceeding seven u 35%
years
8703.2117 ---- Used, of age exceeding seven years u 35%
8703.219 --- Other:
domestic industry
8703.2195 ---- Used, of age exceeding two years or more but not u 35%
exceeding four years
years
5
Section XVII
Chapter 87

(1) (2) (3) (4) (5)
8703.22 -- Of a cylinder capacity exceeding 1,000 cc but not
exceeding 1,500 cc:
8703.221 --- Of a cylinder capacity not exceeding 1300 cc:
domestic industry
8703.2213 ---- New, Completely Built Up1 (CBU) u 30%
years
8703.222 --- Of a cylinder capacity exceeding 1,300 cc:
domestic industry
8703.2226 ---- Used, of age exceeding four years but not exceeding u 35%
seven years
exceeding 3,000cc:

domestic industry
8703.2313 ---- New, Completely Built Up (CBU) form u 30%
years
8703.232 --- Of a cylinder capacity exceeding 1800 cc:

domestic industry
6
Section XVII
Chapter 87

(1) (2) (3) (4) (5)
years
8703.24 -- Of a cylinder capacity exceeding 3,000 cc:
8703.241 --- New:

domestic industry
industry
8703.2413 ---- Completely Built Up (CBU) form u 30%
8703.242 --- Used:
8703.3 - Other vehicles, with only compression-ignition internal
combustion piston engine (diesel or semi-diesel):
8703.31 -- Of a cylinder capacity not exceeding 1,500cc:

domestic industry
8703.3113 ----New, Completely Built Up (CBU) u 30%
years
8703.312 --- Of a cylinder capacity not exceeding 1300cc:

domestic industry
years
domestic industry
8703. ---- Used, of age exceeding two years or more but not u 35%
3135 exceeding four years
years
7
Section XVII
Chapter 87

(1) (2) (3) (4) (5)
exceeding 2,500 cc:
8703.321 --- Of a cylinder capacity not exceeding 1,800 cc:
domestic industry
years
domestic industry
years
8703.33 -- Of a cylinder capacity exceeding 2,500cc:
8703.331 --- New:
domestic industry
industry
8703. 332 --- Used:
8703. ---- Used, of age one year or more but not exceeding two years u 35%
3321
8703.3322 ---- Used of age exceeding two years or more but not u 35%
years
8703.40 - Other vehicles, with both spark-ignition internal
combustion reciprocating piston engine and electric
motor as motors for propulsion, other than those capable
of being charged by plugging to external source of
electric power:

domestic industry
8
Section XVII
Chapter 87

(1) (2) (3) (4) (5)
years
8703.402 --- Of a cylinder capacity not exceeding 1300 cc: u
domestic industry
years
8703.403 --- Of a cylinder capacity exceeding 1300 cc but not
exceeding 1800 cc:
domestic industry
years
domestic industry
years
8703.50 - Other vehicles, with both compression- ignition internal
combustion piston engine (diesel or semi-diesel) and
electric motor as motors for propulsion, other than those
capable of being charged by plugging to external source
of electric power:

domestic industry
9
Section XVII
Chapter 87

(1) (2) (3) (4) (5)
years
domestic industry
years
exceeding 1800 cc:
domestic industry
years
domestic industry
8703.5045 ---- Used ,of age exceeding two years or more but not u 35%
years
8703.60 - Other vehicles, with both spark-ignition internal
combustion reciprocating piston engine and electric
motor as motors for propulsion, capable of being
charged by plugging to external source of electric power:

domestic industry
years
10
Section XVII
Chapter 87

(1) (2) (3) (4) (5)
domestic industry
years
exceeding 1800 cc:
domestic industry
years
8703.604 --- Of a cylinder capacity exceeding 1800 cc: u
domestic industry
years
8703.70 - Other vehicles, with both compression ignition internal u
electric motor as motors for propulsion, capable of being
charged by plugging to external source of electric power:

domestic industry
years
11
Section XVII
Chapter 87

(1) (2) (3) (4) (5)
domestic industry
years
exceeding 1800 cc:
domestic industry
years
domestic industry
years
8703.80 - Other vehicles, with only electric motor for propulsion :
8703.801 --- New:

8703.8011 ---- Completely Knocked Down (CKD) to be assembled by u Free
domestic industry
industry
8703.802 ---- Used:
years
8703.90 - Other:
8703.901 --- New:
12
Section XVII
Chapter 87

(1) (2) (3) (4) (5)
domestic industry
industry
8703.902 --- Used:
years
87.04 Motor vehicles for the transport of goods.

8704.10 - Dumpers designed for off-highway use :
8704.1010 --- New u Free
years
- Other, with only compression-ignition internal

combustion piston engine (diesel or semi-diesel) :
8704.21 -- g.v.w. not exceeding 5 tonnes :
8704.211 --- With a carrying capacity not exceeding 1,500 kg :
domestic industry
8704.2114 ---- Used, of age not exceeding four years u 25%
years
8704.212 --- With a carrying capacity exceeding 1,500 kg :
8704.2121 ---- New, Completely Knocked Down (CKD) to be assembled u Free
domestic industry
8704.2124 ---- Used, ofage not exceeding four years u 15%
years
8704.22 -- g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes :
8704.221 --- New :
13
Section XVII
Chapter 87

(1) (2) (3) (4) (5)
domestic industry
industry
8704.222 --- Used :
8704.2221 ---- of age not exceeding four years u 15%
8704.2222 ---- of age exceeding four years but not exceeding seven years u 15%
8704.2223 ---- of age exceeding seven years u 15%
8704.23 -- g.v.w. exceeding 20 tonnes :
8704.231 --- New :
domestic industry
industry
8704.232 --- Used :
8704.2321 ---- Of age not exceeding four years u 15%
- Other, with only spark-ignition internal combustion

piston engine :
domestic industry
years
domestic industry
14
Section XVII
Chapter 87

(1) (2) (3) (4) (5)
years
8704.32 -- g.v.w. exceeding 5 tonnes
8704.321 --- New :
domestic industry
industry
8704.322 --- Used :
- Other, with both compression-ignition internal

electric motor as motors for propulsion :
domestic industry
years

domestic industry

years
8704.42 -- g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes :
8704.421 --- New :
domestic industry
15
Section XVII
Chapter 87

(1) (2) (3) (4) (5)
industry
8704.422 --- Used:
8704.431 --- New :
domestic industry
industry
8704.432 --- Used :
- Other, with both spark-ignition internal combustion

piston engine and electric motor as motors for propulsion
:
8704.51 -- g.v.w. not exceeding 5 tonnes:
domestic industry
8704.5114 ---- Used, Of age not exceeding four years u 25%
8704.5115 ---- Used, Of age exceeding four years but not exceeding u 25%
seven years
8704.5116 ---- Used, Of age exceeding seven years u 25%

domestic industry
8704.5124 ---- Used, Of age not exceeding four years u 15%

8704.5125 ---- Used, Of age exceeding four years but not exceeding u 15%
seven years
16
Section XVII
Chapter 87

(1) (2) (3) (4) (5)
8704.5126 ---- Used, Of age exceeding seven years u 15%
8704.521 --- New :
domestic industry
industry
8704.522 --- Used :

8704.60 - Other with only electric motor for propulsion :
8704.601 --- New :
domestic industry
industry
8704.602 ---- Used :

8704.6021 ---- Of age one year or more but not exceeding two years u 15%
8704.6022 ---- Of age exceeding two years or more but not exceeding u 15%
four years

8704.90 - Other :
8704.901 --- New :
8704.9011 ---- Completely knocked down (CKD) to be assembled by u Free
domestic industry
8704.9012 ---- Semi knocked down (SKD) to be assembled by domestic u 5%
industry
8704.9013 ---- Completely built up (CBU) u 15%
8704.902 --- Used :
87.05 Special purpose motor vehicles, other than those

principally designed for the transport of persons or
goods (for example, breakdown lorries crane lorries,
fire fighting vehicles, concrete-mixer lorries, road
sweeper lorries spraying lorries, mobile workshops,
17
Section XVII
Chapter 87

(1) (2) (3) (4) (5)
mobile radiological units).
8705.10 - Crane lorries :
8705.1010 --- New u Free

years
8705.20 - Mobile drilling derricks :
8705.2010 --- New u Free

years
8705.30 8705.3000 - Fire fighting vehicles u Free
8705.40 - Concrete-mixer lorries :

8705.4010 --- New u Free
years
8705.90 8705.9000 - Other u Free
87.06 8706.00 Chassis fitted with engines, for the motor vehicles of
8706.0010 --- New, of a kind suitable for tariff heading 87.02 u Free
8706.0090- --- Other u 15%
87.07 Bodies (including cabs), for the motor vehicles of

8707.10 8707.1000 - For the vehicles of heading 87.03 u 15%
8707.90 8707.9000 - Other u 15%
87.08 Parts and accessories of the motor vehicles of headings

87.01 to 87.05.
8708.10 8708.1000 - Bumpers and parts thereof kg 25%
- Other parts and accessories of bodies (including cabs) :

8708.21 8708.2100 -- Safety seat belts kg 25%
8708.22 8708.2200 -- Front windscreens (windshields), rear windows and other kg 25%
windows specified in Subheading Note 1 to this Chapter
8708.29 8708.2900 -- Other kg 25%
8708.30 8708.3000 - Brakes and servo-brakes; parts thereof kg 25%
18
Section XVII
Chapter 87

(1) (2) (3) (4) (5)
8708.40 8708.4000 - Gear boxes and parts thereof kg 25%
8708.50 8708.5000 - Drive-axles with differential, whether or not provided kg 25%

with other transmission components, and non-driving
axles; Parts thereof
8708.70 8708.7000 - Road wheels and parts and accessories thereof kg 25%
8708.80 8708.8000 - Suspension systems and parts thereof (including shock kg 25%
absorbers)
- Other parts and accessories :
8708.91 -- Radiators and parts thereof :
8708.9110 --- Radiators kg 25%
8708.9190 --- Parts kg 5%
8708.92 8708.9200 -- Silencers (Mufflers) and exhaust pipes; Parts thereof kg 25%
8708.93 8708.9300 -- Clutches and parts thereof kg 25%
8708.94 8708.9400 -- Steering wheels, steering columns and steering boxes; kg 25%
Parts thereof
8708.95 8708.9500 -- Safety airbags with inflator system; parts thereof kg 25%
8708.99 8708.9900 -- Other kg 25%
87.09 Works trucks, self-propelled, not fitted with lifting or

handling equipment, of the type used in factories,
warehouses, dock areas or airports for short distance
transport of goods; tractors of the type used on railway
station platforms; parts of the foregoing vehicles.
- Vehicles :
8709.11 8709.1100 -- Electrical u 5%
8709.19 8709.1900 -- Other u 5%
8709.90 8709.9000 - Parts kg 15%
87.10 8710.00 8710.0000 Tanks and other armoured fighting vehicles, u Free
motorised, whether or not fitted with weapons and
parts of such vehicles.
87.11 Motorcycles (including mopeds) and cycles fitted with

an auxiliary motor, with or without side-cars; side-cars.
8711.10 - With internal combustion piston engine of a cylinder
capacity not exceeding 50 cc :
8711.1010 --- New, Completely knocked down (CKD) to be assembled u 5%
8711.1020 --- New, Semi knocked down (SKD) to be assembled by u 15%
domestic industry
8711.1040 --- Used u 35%

19
Section XVII
Chapter 87

(1) (2) (3) (4) (5)
capacity exceeding 50 cc but not exceeding 250 cc :
domestic industry
8711.2040 --- Used u 35%

8711.3010--- New, Completely knocked down (CKD) to be assembled by u 5%
domestic industry
domestic industry
8711.3040 --- Used u 35%
8711.4010--- New, Completely knocked down (CKD) to be assembled by u 5%
domestic industry
domestic industry
8711.4040 --- Used u 35%

capacity exceeding 800 cc :
domestic industry
8711.5040 --- Used u 35%
8711.60 - With electric motor for propulsion :
8711.6010 --- New, Completely knocked down (CKD) to be assembled u Free
domestic industry
8711.6040 --- Used u 15%
8711.90 - Other :
domestic industry
20
Section XVII
Chapter 87

(1) (2) (3) (4) (5)
8711.9040 --- Used u 35%
87.12 8712.00 8712.0000 Bicycles and other cycles (including delivery tricycles), u 15%
not motorized.
87.13 Carriages for disabled persons, whether or not

motorized or otherwise mechanically propelled.
8713.10 8713.1000 - Not mechanically propelled u Free
8713.90 8713.9000 - Other u Free
87.14 Parts and accessories of vehicles of headings. 87.11 to

87.13
8714.10 8714.1000 - Of motorcycles (including mopeds) kg 15%
8714.20 8714.2000 - Of carriages for disabled persons kg Free
- Other :
8714.91 8714.9100 -- Frames and forks, and parts thereof kg 15%
8714.92 8714.9200 -- Wheel rims and spokes kg 15%
8714.93 8714.9300 -- Hubs, other than coaster braking hubs and hub brakes, kg 15%
and free-wheel sprocket-wheels
8714.94 8714.9400 -- Brakes, including coaster braking hubs and hub brakes, kg 15%
and parts thereof
8714.95 8714.9500 -- Saddles u 15%
8714.96 8714.9600 -- Pedals and crank-gear, and parts thereof kg 15%
8714.99 8714.9900 -- Other kg 15%
87.15 8715.00 8715.0000 Baby carriages and parts thereof. kg 15%
87.16 Trailers and semi-trailers; other vehicles, not

mechanically propelled; parts thereof.
8716.10 - Trailers and semi-trailers of the caravan type, for housing
or camping :
8716.1010 --- New, Completely Knocked Down (CKD) to be u 5%
8716.1020 --- New, Completely Built Up (CBU) form u 15%
8716.1030 --- Used u 15%
8716.20 - Self-loading or self-unloading trailers and semi-trailers
for agricultural purposes :
8716.2030 --- Used u 15%

- Other trailers and semi-trailers for the transport of goods :
21
Section XVII
Chapter 87

(1) (2) (3) (4) (5)
8716.31 -- Tanker trailers and tanker semi-trailers :
8716.3130 --- Used u 15%
8716.39 -- Other :
8716.3930 --- Used u 15%
8716.40 - Other trailers and semi-trailers :
8716.4030 --- Used u 15%
8716.80 - Other vehicles :
8716.801 --- Tar and pitch boilers, and similar vehicles ordinarily
employed in the construction and maintenance of road :
8716.8011 ---- New u 5%
8716.8012 ---- Used u 5%
8716.809 --- Other :
8716.8091 ---- New u 25%
8716.8092 ---- Used u 25%
-
8716.90 8716.9000 - Parts u 5%
22
Section XVII
Chapter 88
Chapter 88
Aircraft, spacecraft, and parts thereof

Note.
1.-For the purposes of this Chapter, the expression “unmanned aircraft” means any aircraft, other than those of heading 88.01,
designed to be flown without a pilot on board. They may be designed to carry a payload or equipped with permanently
integrated digital cameras or other equipment which would enable them to perform utilitarian functions during their flight.
The expression “unmanned aircraft”, however, does not cover flying toys, designed solely for amusement purposes (heading
95.03).
Subheading Notes.
1.- For the purposes of Subheadings 8802.11 to 8802.40, the expression “unladen weight” means the weight of the machine in
normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of
equipment.
2.- For the purposes of subheadings 8806.21 to 8806.24 and 8806.91 to 8806.94, the expression "maximum take-off weight"
means the maximum weight of the machine in normal flying order, at take-off, including the weight of payload, equipment
and fuel.
Heading H.S Tariff Description Std. Unit Duty

(1) (2) (3) (4) (5) (6)
88.01 8801.00 8801.0000 Balloons and dirigibles; gliders, hang gliders and other non- u Free
powered aircraft.
88.02 Other aircraft (for example, helicopters, aeroplanes), except
unmanned aircraft of heading 88.06;spacecraft (including
satellites) and suborbital and spacecraft launch vehicles.
- Helicopters :
8802.11 8802.1100 -- Of an unladen weight not exceeding 2000 kg u Free
8802.12 8802.1200 -- Of an unladen weight exceeding 2000 kg u Free
8802.20 8802.2000 - Aeroplanes and other aircraft, of an unladen weight not u Free
exceeding 2000 kg
8802.30 8802.3000 - Aeroplanes and other aircraft, of an unladen weightexceeding u Free
2000 kg but not exceeding 15,000 kg
8802.40 8802.4000 - Aeroplanes and other aircraft, of an unladen weight exceeding u Free
15,000 kg
8802.60 8802.6000 - Spacecraft (including satellites) and suborbital and spacecraft u Free
launch vehicles
88.04 8804.00 8804.0000 Parachutes (including dirigible parachutes and paragliders) kg Free
and rotochutes; parts thereof and accessories thereto.
88.05 Aircraft launching gear; deck-arrestor or similar gear; ground

flying trainers; parts of the foregoing articles.
8805.10 8805.1000 - Aircraft launching gear and parts thereof; deck-arrestor or similar kg Free
gear and parts thereof
- Ground flying trainers and parts thereof :
8805.21 8805.2100 -- Air combat simulators and parts thereof kg Free
8805.29 8805.2900 -- Other kg Free
1
Section XVII
Chapter 88

(1) (2) (3) (4) (5) (6)
88.06 Unmanned aircraft.

8806.10 8806.1000 - Designed for the carriage of passengers u Free
- Other, for remote-controlled flight only :
8806.21 8806.2100 -- With maximum take-off weight not more than 250 g u Free
8806.22 8806.2200 -- With maximum take-off weight more than 250 g but not more u Free
than 7 kg
8806.23 8806.2300 -- With maximum take-off weight more than 7 kg but not more u Free
than 25 kg
than 150 kg
8806.29 8806.2900 -- Other u Free

- Other :
8806.91 8806.9100 -- With maximum take-off weight not more than 250 g u Free
8806.92 8806.9200 -- With maximum take-off weight more than 250 g but not more u Free
than 7 kg
than 25 kg
than 150 kg
8806.99 8806.9900 -- Other u Free
88.07 Parts of goods of heading 88.01, 88.02 or 88.06.

8807.10 8807.1000 - Propellers and rotors and parts thereof kg Free
8807.20 8807.2000 - Under-carriages and parts thereof kg Free
8807.30 8807.3000 - Other parts of airplanes, helicopters or unmanned aircraft kg Free
8807.90 8807.9000 - Other kg Free
2
Section XVII
Chapter 89
Chapter 89
Ships, boats and floating structures
Note.
1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or acomplete vessel unassembled or
disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind.
Heading H.S Tariff No. Description Std. Unit Duty

Code Quantity Rate
(1) (2) (3) (4) (5) (6)
89.01 Cruise ships, excursion boats, ferry-boats, cargo ships, barges
and similar vessels for the transport of persons or goods.
8901.10 8901.1000 - Cruise ships, excursion boats and similar vessels principally u 5%
designed for the transport of persons; ferry-boats of all kinds
8901.20 8901.2000 - Tankers u 5%
8901.30 8901.3000 - Refrigerated vessels, other than those of subheading 8901.20 u 5%
8901.90 8901.9000 - Other vessels for the transport of goods and other vessels for the u Free
transport of both persons and goods
89.02 8902.00 8902.0000 Fishing vessels; factory ships and other vessels for processing u Free
or preserving fishery products.
89.03 Yachts and other vessels for pleasure or sports; rowing boats
and canoes.
- Inflatable (including rigid hull inflatable) boats :
8903.11 8903.1100 -- Fitted or designed to be fitted with a motor, unladen (net) weight u Free
(excluding the motor) not exceeding 100 kg
8903.12 8903.1200 -- Not designed for use with a motor and unladen (net) weight not u Free
exceeding 100 kg
8903.19 8903.1900 -- Other u Free
- Sailboats, other than inflatable, with or without auxiliary motor:
8903.21 8903.2100 -- Of a length not exceeding 7.5 m u Free
8903.22 8903.2200 -- Of a length exceeding 7.5 m but not exceeding 24 m u Free
8903.23 8903.2300 -- Of a length exceeding 24 m u Free

- Motorboats, other than inflatable, not including outboard
motorboats :
8903.32 8903.3200 -- Of a length exceeding 7.5 m but not exceeding 24 m u Free
8903.33 8903.3300 -- Of a length exceeding 24 m u Free

- Other :
8903.99 8903.9900 -- Other u Free
89.04 8904.00 8904.0000 Tugs and pusher craft. u Free
1
Section XVII
Chapter 89

Code Quantity Rate
(1) (2) (3) (4) (5) (6)
89.05 Light-vessels, fire-floats, dredgers, floating cranes, and other
vessels the navigability of which is subsidiary to their main
function; floating docks; floating or submersible drilling or
production platforms.
8905.10 8905.1000 - Dredgers u 5%
8905.20 8905.2000 - Floating or submersible drilling or production plat forms u 5%
8905.90 8905.9000 - Other u 5%
89.06 Other vessels, including warships and lifeboats other than

rowing boats.
8906.10 8906.1000 - Warships u Free
8906.90 8906.9000 - Other u 5%
89.07 Other floating structures (for example, rafts, tanks, coffer-

dams, landing-stages, buoys and beacons).
8907.10 8907.1000 - Inflatable rafts u Free
8907.90 8907.9000 - Other u Free
89.08 8908.00 8908.0000 Vessels and other floating structures for breaking up. u 5%
2
Section XVIII
Chapter 90
SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,

CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
AND APPARATUS; CLOCKS AND WATCHES;
MUSICAL INSTRUMENTS;
PARTS AND ACCESSORIES THEREOF
Chapter 90
Optical, photographic,
cinematographic, measuring,checking,
precision, medical or surgical instruments
and apparatus; parts and accessories thereof
Notes.
1.- This Chapter does not cover :
(a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber
(heading 40.16), of leather or of composition leather (heading 42.05) or of textile material (heading59.11);
(b) Supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held
derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages,
supports for joints or muscles) (Section XI);
(c) Refractory goods of heading 69.03; ceramic wares for laboratory, chemical or other technical uses, of heading 69.09;
(d) Glass mirrors, not optically worked, of heading 70.09, or mirrors of base metal or of precious metal, not being optical
elements (heading 83.06 or Chapter 71);
(e) Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;
(f) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter
39); however, articlesspecially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences
are to be classified in heading 90.21;
(g) Pumps incorporating measuring devices, of heading 84.13; weight-operated counting orchecking machinery, or separately
presented weights for balances (heading 84.23); lifting or handling machinery (headings 84.25 to 84.28); paper or
paperboard cutting machines of all kinds (heading 84.41); fittings for adjusting work or tools on machine-tools or water-jet
cutting machine, of heading 84.66, including fittings with optical devices for reading the scale (for example, “optical”
dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes);
calculating machines (heading 84.70); valves or other appliances of heading 84.81; machines and apparatus (including
apparatus for the projection or drawing of circuit patterns on sensitized semiconductor materials) of heading 84.86;
(h) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading85.12); portable electric lamps of heading
85.13; cinematographic sound recording ,reproducing or re-recording apparatus (heading 85.19); sound-heads (heading
85.22); television cameras, digital cameras and video camera recorders (heading 85.25); radar apparatus, radio
navigational aid apparatus or radio remote control apparatus (heading 85.26); connectors for optical fibers, optical fiber
bundles or cables (heading 85.36); numerical control apparatus of heading 85.37; sealed beam lamp units of heading
85.39; optical fiber cables of heading 85.44;
(ij) Searchlights or spotlights of heading 94.05;
(k) Articles of Chapter 95;
(l) Monopods, bipods, tripods and similar articles, of heading 96.20;
(m) Capacity measures, which are to be classified according to their constituent material; or
(n) Spools, reels or similar supports (which are to be classified according to their constituent material, forexample, in heading
39.23 or section XV).
2.-Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be
classified according to the following rules:
1
Section XVIII
Chapter 90
(a) Parts and accessories which are goods included in any of the headings of this Chapter or of chapter 84, 85 or 91 (other
than heading 84.87, 85.48 or 90.33) are in all cases to be classified in their respective headings;
(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or
apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine,instrumentor
apparatus of heading 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind;
(c) All other parts and accessories are to be classified in heading 90.33.
3.-The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter.
4.-Heading 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or
to telescopes for machines,appliances, instruments or apparatus of this Chapter or Section XVI; suchtelescopic sights and
telescopes are to be classified in heading 90.13.
5.-Measuring or checking optical instruments, appliances or machines which but for this Note, could be classified both in heading
90.13 and in heading 90.31 are to be classified in heading 90.31.
6.-For the purposes of heading 90.21, the expression “orthopaedic appliances” means appliances for:
- Preventing or correcting bodily deformities; or

- Supporting or holding parts of the body following an illness, operation or injury.
Orthopaedic appliances include footwear and special insoles designed to correct orthopaedicconditions,provided that they are
either (1) made to measure or (2) mass-produced, presented singly and not in pairs and designed to fit either foot equally.
7.- Heading 90.32 applies only to:
(a) Instruments and apparatus for automatically controlling the flow level, pressure or other variables of liquids or gases, or
for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which
varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a
desired value, stabilised against disturbances, by constantly or periodically measuring its actual value; and
(b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-
electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to
be controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against
disturbances, by constantly or periodically measuring its actual value.

Code Quantity Rate
(1) (2) (3) (4) (5) (6)
90.01 Optical fibres and optical fibre bundles; optical fibre cables
other than those of heading 85.44; sheets and plates of
polarising material; lenses (including contact lenses), prisms,
mirrors and other optical elements, of any material,
unmounted, other than such elements of glass not optically
worked.
9001.10 9001.1000 - Optical fibres, optical fibre bundles and cables kg 5%
9001.20 9001.2000 - Sheets and plates of polarising material kg 5%
9001.30 9001.3000 - Contact lenses u 5%
9001.40 9001.4000 - Spectacle lenses of glass u 15%
9001.50 9001.5000 - Spectacle lenses of other materials u 15%
9001.90 9001.9000 - Other kg 15%
90.02 Lenses, prisms, mirrors and other optical elements, of

anymaterial, mounted being partsof or fittings for instruments
of apparatus, other than such elements of glass not optically
worked.
- Objective lenses :
2
Section XVIII
Chapter 90

Code Quantity Rate
(1) (2) (3) (4) (5) (6)
9002.11 9002.1100 -- For cameras, projectors or photographic enlargers or reducers kg 15%
9002.19 9002.1900 -- Other kg 15%

9002.20 9002.2000 - Filters kg 15%
9002.90 9002.9000 - Other kg 15%
90.03 Frames and mountings for spectacles, goggles or the like, and
parts thereof.
- Frames and mountings:
9003.11 9003.1100 -- Of plastics u 25%
9003.19 9003.1900 -- Of other materials u 25%
9003.90 9003.9000 - Parts kg 15%
90.04 Spectacles, goggles and the like, corrective, protective or other

9004.10 9004.1000 - Sunglasses u 35%
9004.90 - Other :
9004.9010 --- Goggles and the like u 5%
9004.9090 --- Other u 25%
90.05 Binoculars, monoculars, other optical telescope, and

mountings therefor; other astronomical instruments and
mountings therefor, but not including instruments for radio-
astronomy.
9005.10 9005.1000 - Binoculars u 35%
9005.80 - Other instruments :

9005.8010 --- Astronomical instruments u 5%
9005.8090 --- Other u 35%
9005.90 9005.9000 - Parts and accessories (including mountings) kg 15%
90.06 Photographic (other than cinematographic) cameras;

photographic flashlight apparatus and flashbulbs other than
discharge lamps of heading 85.39.
9006.30 - Cameras specially designed for underwater use, for aerial survey
or for medical or surgical examination of internal organs;
comparison cameras for forensic or criminological purposes :
9006.3010 --- Cameras specially designed for medical or surgical u 5%

purposeandaerial survey cameras presented with or without
unmanned aerial vehicles (drones)
9006.3090 --- Other u 35%
9006.40 9006.4000 - Instant print cameras u 35%
- Other cameras :
9006.53 9006.5300 -- For roll film of a width of 35 mm u 35%
9006.59 9006.5900 -- Other u 35%
3
Section XVIII
Chapter 90

Code Quantity Rate
(1) (2) (3) (4) (5) (6)
- Photographic flashlight apparatus and flashbulbs :
9006.61 9006.6100 -- Discharge lamp (“electronic”) flashlight apparatus u 35%
9006.69 9006.6900 -- Other u 35%
- Parts and accessories :
9006.91 9006.9100 -- For cameras kg 35%

9006.99 9006.9900 -- Other kg 35%
90.07 Cinematographic cameras and projectors, whether or not

incorporating sound recording or reproducing apparatus.
9007.10 9007.1000 - Cameras u 15%
9007.20 9007.2000 - Projectors u 15%
- Parts and accessories :
9007.91 9007.9100 -- For cameras kg 15%
9007.92 9007.9200 -- For Projectors kg 15%
90.08 Image projectors, other than cinematographic; photographic

(other than cinematographic) enlargers and reducers.
9008.50 9008.5000 - Projectors, enlargers and reducers u 15%
9008.90 9008.9000 - Parts and accessories kg 15%
90.10 Apparatus and equipment for photographic (including

cinematographic) laboratories, not specified or included
elsewhere in this Chapter; negatoscopes; projection screens.
9010.10 9010.1000 - Apparatus and equipment for automatically developing u 15%
photographic (including cinematographic) film or paper in rolls
or for automatically exposing developed film to rolls of
photographic paper
9010.50 9010.5000 - Other apparatus and equipment for photographic (including u 15%
cinematographic) laboratories; negatoscopes
9010.60 9010.6000 - Projection screens u 15%
90.11 Compound optical microscopes, including those for

photomicrography, cinephotomicrography or
microprojection.
9011.10 9011.1000 - Stereoscopic microscopes u Free
9011.20 9011.2000 - Other microscopes, for photo micrography, u Free
cinephotomicrography or microprojection
9011.80 9011.8000 - Other microscopes u Free
90.12 Microscopes other than optical microscopes diffraction

apparatus.
4
Section XVIII
Chapter 90

Code Quantity Rate
(1) (2) (3) (4) (5) (6)
9012.10 9012.1000 - Microscopes other than optical microscopes; diffraction u Free
apparatus
9012.90 9012.9000 - Parts and accessories kg Free
90.13 Lasers, other than laser diodes; other optical appliances and
instruments, not specified or included elsewhere in this
Chapter.
9013.10 9013.1000 - Telescopic sights for fitting to arms; periscopes; telescopes u 35%
designed to form parts of machines, appliances, instruments or
apparatus of this Chapter or Section XVI
9013.20 9013.2000 - Lasers, other than laser diodes u 35%

9013.80 9013.8000 - Other devices, appliances and instruments u Free
90.14 Direction finding compasses; other navigational instruments

and appliances.
9014.10 9014.1000 - Direction finding compasses u 5%
9014.20 9014.2000 - Instruments and appliances for aeronautical or space navigation u 5%
(other than compasses)
9014.80 9014.8000 - Other instruments and appliances u 5%
90.15 Surveying (including photogrammetrical surveying),

hydrographic, oceanographic, hydrological, meteorological or
geophysical instruments and appliances, excluding compasses;
rangefinders.
9015.10 9015.1000 - Rangefinders u Free
9015.20 9015.2000 - Theodolites and tachymeters (tacheometers) u Free

9015.30 9015.3000 - Levels u Free
9015.40 9015.4000 - Photogrammetrical surveying instruments and appliances kg Free
9015.80 9015.8000 - Other instruments and appliances u Free
90.16 9016.00 9016.0000 Balances of a sensitivity of 5 cg or better, with or without kg 5%

weights.
90.17 Drawing, marking-out or mathematical calculating

instruments (for example, drafting machines, pantographs,
protractors, drawing sets, slide rules, disc calculators);
instruments for measuring length, for use in the hand (for
example, measuring rods and tapes, micrometers, callipers),
not specified or included elsewhere in this Chapter.
9017.10 9017.1000 - Drafting tables and machines, whether or not automatic u 15%
9017.20 9017.2000 - Other drawing, marking-out or mathematical calculating u 15%
instruments.
5
Section XVIII
Chapter 90

Code Quantity Rate
(1) (2) (3) (4) (5) (6)
9017.30 9017.3000 - Micrometers, callipers and gauges u 15%
9017.80 9017.8000 - Other instruments u 15%
90.18 Instruments and appliances used in medical, surgical, dental

or veterinary sciences, including scintigraphic apparatus,
other electro-medical apparatus and sight-testing instruments.
- Electro-diagnostic apparatus (including apparatus for
functionalexploratory examination or for checking physiological
parameters) :
9018.11 9018.1100 -- Electro-cardiographs u Free
9018.12 9018.1200 -- Ultrasonic scanning apparatus u Free
9018.13 9018.1300 -- Magnetic resonance imaging apparatus u Free
9018.14 9018.1400 -- Scintigraphic apparatus u Free

9018.19 9018.1900 -- Other u Free
9018.20 9018.2000 - Ultra-violet or infra-red ray apparatus kg Free
- Syringes, needles, catheters, cannulae and the like :
9018.31 9018.3100 -- Syringes, with or without needles u Free
9018.32 9018.3200 -- Tubular metal needles and needles for sutures kg Free
9018.39 9018.3900 -- Other u Free

- Other instruments and appliances, used in dental sciences :
9018.41 9018.4100 -- Dental drill engines, whether or not combined on a single base kg Free
with other dental equipment
9018.49 9018.4900 -- Other u Free
9018.50 9018.5000 - Other opthalmic instruments and appliances kg Free

9018.90 9018.9000 - Other instruments and appliances u Free
90.19 Mechano-therapy appliances; massage apparatus;

psychological aptitude testing apparatus; ozone therapy,
oxygen therapy, aerosol therapy, artificial respiration or other
therapeutic respiration apparatus.
9019.10 9019.1000 - Mechano-therapy appliances; massage apparatus; psychological kg Free
aptitude-testing apparatus
9019.20 9019.2000 - Ozone therapy, oxygen therapy, aerosol therapy, artificial kg Free
respiration or other therapeutic respiration apparatus
90.20 9020.00 9020.0000 Other breathing appliances and gas masks, excluding kg Free
protective masks having neither mechanical parts nor
replaceable filters.
90.21 Orthopaedic appliances, including crutches, surgical belts and

trusses; splints and other fracture appliances; artificial parts
of the body; hearing aids and other appliances which are worn
or carried, or implanted in the body, to compensate for a
6
Section XVIII
Chapter 90

Code Quantity Rate
(1) (2) (3) (4) (5) (6)
defect or disability.
9021.10 9021.1000 - Orthopaedic or fracture appliances kg Free
- Artificial teeth and dental fittings :

9021.21 9021.2100 -- Artificial teeth kg Free
9021.29 9021.2900 -- Other kg Free
- Other artificial parts of the body :
9021.31 9021.3100 -- Artificial joints kg Free
9021.39 9021.3900 -- Other kg Free

9021.40 9021.4000 - Hearing aids, excluding parts and accessories u Free
9021.50 9021.5000 - Pacemakers for stimulating heart muscles, excluding parts and u Free
accessories
9021.90 9021.9000 - Other kg Free
90.22 Apparatus based on the use of x-rays or of alpha, beta or,

gamma or other ionising radiations, whether or not for
medical, surgical, dental or veterinary uses, including
radiography or radiotherapy apparatus, x-ray tubes and other
x-ray generators, high tension generators, control panels and
desks, high tension generators, screens, examination or
treatment tables, chairs and the like.
- Apparatus based on the use of x-ray, whether or not for medical,
surgical, dental or veterinary uses, including radiography or
radiotherapy apparatus :
9022.12 9022.1200 -- Computed tomography apparatus u Free
9022.13 9022.1300 -- Other, for dental uses u Free

9022.14 9022.1400 -- Other, for medical, surgical or veterinary uses u Free
9022.19 9022.1900 -- For other uses u Free
- Apparatus based on the use of alpha, beta or, gamma or other

ionising radiations, whether or not for medical, surgical, dental
or veterinary uses, including radiography or radiotherapy
apparatus :
9022.21 9022.2100 -- For medical, surgical, dental or veterinary uses u Free
9022.29 9022.2900 -- For other uses u Free
9022.30 9022.3000 - X-ray tubes u Free
9022.90 9022.9000 - Other, including parts and accessories kg 5%
90.23 9023.00 9023.0000 Instruments, apparatus and models, designed for kg Free
demonstrational purposes (for example, in education or
exhibitions), unsuitable for other uses.
90.24 Machines and appliances for testing the hardness, strength,

compressibility, elasticity or other mechanical properties of
materials (for example, metals, wood, textiles, paper, plastics).
9024.10 9024.1000 - Machines and appliances for testing metals u Free
7
Section XVIII
Chapter 90

Code Quantity Rate
(1) (2) (3) (4) (5) (6)
9024.80 9024.8000 - Other machines and appliances u Free
90.25 Hydrometers and similar floating instruments, thermometers,

pyrometers, barometers, hygrometers and psychrometers,
recording or not, and any combination of these instruments.
- Thermometers and pyrometers, not combined with other
instruments :
9025.11 9025.1100 -- Liquid-filled, for direct reading u Free
9025.19 9025.1900 -- Other u Free
9025.80 9025.8000 - Other instruments u Free
90.26 Instruments and apparatus for measuring or checking the

flow, level, pressure or other variables of liquids or gases (for
example, flow meters, level gauges, manometers, heat meters),
excluding instruments and apparatus of heading
90.14,90.15,90.28 or 90.32.
9026.10 9026.1000 - For measuring or checking the flow or level of liquids u 15%
9026.20 9026.2000 - For measuring or checking pressure u Free
9026.80 9026.8000 - Other instruments or apparatus u Free
9026.90 9026.9000 - Parts and accessories kg Free
90.27 Instruments and apparatus for Physical or chemicalanalysis

(for example, polarimeters, refractometers, spectrometers, gas
or smoke analysis apparatus); instruments and apparatus for
measuring or checkingviscosity, porosity, expansion, surface
tension or the like; instruments and apparatus for measuring
orchecking quantities of heat, sound or light(including
exposure meters); micro tomes.
9027.10 9027.1000 - Gas or smoke analysis apparatus u Free
9027.20 9027.2000 - Chromatographs and electrophoresis instruments u Free
9027.30 9027.3000 - Spectrometers, spectrophotometers and spectrographs using u Free
optical radiations (UV, visible, IR)
9027.50 9027.5000 - Other instruments and apparatus using optical radiations (UV, u Free
visible, IR)
- Other instruments and apparatus :
9027.81 9027.8100 -- Mass spectrometers u Free
9027.89 9027.8900 -- Other u Free
9027.90 9027.9000 - Micro tomes; parts and accessories kg Free
90.28 Gas, liquid or electricity supply or production meters,

including calibrating meters therefor.
9028.10 9028.1000 - Gas meters u 15%
8
Section XVIII
Chapter 90

Code Quantity Rate
(1) (2) (3) (4) (5) (6)
9028.20 - Liquid meters :
9028.2010 --- Completely Knocked Down (CKD) to be assembled by u 5%

domestic industry
9028.30 - Electricity meters :

domestic industry

90.29 Revolution counters, production counters, taximeters,

mileometers, pedometers and the like; speed indicators and
tachometers, other than those of heading 90.14 or 90.15;
stroboscopes.
9029.10 9029.1000 - Revolution counters, production counters, taximeters, u 25%
mileometers, pedometers and the like
9029.20 9029.2000 - Speed indicators and tachometers; stroboscopes u 15%
90.30 Oscilloscopes, spectrum analysers and other instruments and

apparatus for measuring or checking electrical quantities,
excluding meters of heading 90.28; instruments and apparatus
for measuring or detecting alpha, beta, gamma, x-ray, cosmic
or other ionizing radiations.
9030.10 9030.1000 - Instruments and apparatus for measuring or detecting ionising u 5%
radiations
9030.20 9030.2000 - Oscilloscopes and oscillographs u 5%
- Other instruments and apparatus, for measuring or checking
voltage, current, resistance or power (other than those for
measuring or checking semiconductor wafers or devices) :
9030.31 9030.3100 -- Multimeters without a recording device u 15%

9030.32 9030.3200 -- Multimeters with a recording device u 15%
9030.33 9030.3300 -- Other, without a recording device u 15%
9030.39 9030.3900 -- Other, with a recording device u 15%
9030.40 9030.4000 - Other instruments and apparatus, specially designed for u 35%
telecommunications (for example, cross-talk meters, gain
measuring instruments, distortion factor or meters,
psophometers)
9030.82 9030.8200 -- For measuring or checking semiconductor wafers or devices u 35%
(including integrated circuits)
9030.84 -- Other, with a recording device :

9030.8410 --- Geophysical instruments u 5%
9030.8490 --- Other u 35%
9
Section XVIII
Chapter 90

Code Quantity Rate
(1) (2) (3) (4) (5) (6)
9030.89 9030.8900 -- Other u 15%
9030.90 9030.9000 - Parts and accessories u 15%
90.31 Measuring or checking instruments, appliances and machines,

not specified or included elsewhere in this Chapter; profile
projectors.
9031.10 9031.1000 - Machines for balancing mechanical parts u 15%
9031.20 9031.2000 - Test benches u 15%
- Other optical instruments and appliances :
9031.41 9031.4100 -- For inspecting semiconductor wafers or devices (including u 15%
integrated circuits) or for inspecting photo masks or reticles
used in manufacturing semiconductor devices (including
integrated circuits)
9031.49 9031.4900 -- Other u 15%
9031.80 9031.8000 - Other instruments, appliances and machines u 15%
90.32 Automatic regulating or controlling instruments and

apparatus.
9032.10 9032.1000 - Thermostats u 5%
9032.20 9032.2000 - Manostats u 15%

9032.81 9032.8100 -- Hydraulic or pneumatic u Free
9032.89 -- Other :
domestic industry, other than charge controller
industry, other than charge controller
90.33 9033.00 9033.0000 Parts and accessories (not specified or included elsewhere in kg 15%
this Chapter) for machines, appliances, instruments or
apparatus of Chapter 90.
10
Section XVIII
Chapter 91
Chapter 91
Clocks and watches and parts thereof
Notes.
(a) Clock or watch glasses or weights (classified according to their constituent material);
(b) Watch chains (heading 71.13 or 71.17, as the case may be);
(c) Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics(Chapter 39)
or of precious metal or metal clad with precious metal (generally heading 71.15); clock orwatch springs are, however, to
be classified as clock or watch parts (heading 91.14);
(d) Bearing balls (heading 73.26 or 84.82, as the case may be);
(e) Articles of heading 84.12 constructed to work without an escapement;

(f) Ball bearings (heading 84.82); or
(g) Articles of Chapter 85, not yet assembled together or with other components into watch or clockmovements or into articles
suitable for use solely or principally as parts of such movements (Chapter 85).
2.-Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same
materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of
headings 71.01 to 71.04. Watches with case of base metal inlaid with precious metal fall in heading 91.02.
3.- For the purposes of this Chapter, the expression “watch movements” means devices regulated by a balance-wheel and
hairspring , quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a
mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width,
length or diameter.
4.- Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for
example, precision instruments) are to be classified in this Chapter.

Code Quantity Rate
(1) (2) (3) (4) 5) (6)
91.01 Wrist-watches, pocket-watches and other watches, including
stop-watches, with case of precious metal or of metal clad with
precious metal.
- Wrist-watches, electrically operated, whether or not
incorporating a stop-watch facility :
9101.11 9101.1100 -- With mechanical display only u 35%

9101.19 9101.1900 -- Other u 35%
- Other wrist-watches, whether or notincorporating a stop-watch
facility :
9101.21 9101.2100 -- With automatic winding u 35%
9101.29 9101.2900 -- Other u 35%
- Other :
9101.91 9101.9100 -- Electrically operated u 35%
9101.99 9101.9900 -- Other u 35%
91.02 Wrist-watches, pocket-watches and other watches, including

stop-watches, other than those of heading 91.01.
- Wrist-watches, electrically operated, whether or not
1
Section XVIII
Chapter 91

Code Quantity Rate
(1) (2) (3) (4) 5) (6)
incorporating a stop-watch facility :
9102.11 9102.1100 -- With mechanical display only u 35%
9102.12 9102.1200 -- With opto-electronic display only u 35%
9102.19 9102.1900 -- Other u 35%
- Other wrist-watches, whether or notincorporating a stop-watch

facility :
9102.21 9102.2100 -- With automatic winding u 35%
9102.29 9102.2900 -- Other u 35%
- Other:
9102.91 9102.9100 -- Electrically Operated u 35%

9102.99 9102.9900 -- Other u 35%
91.03 Clocks with watch movements, excluding clocks of heading

91.04.
9103.10 9103.1000 - Electrically Operated u 35%
9103.90 9103.9000 - Other u 35%
91.04 9104.00 9104.0000 Instrument panel clocks and clocks of a similar type for u 35%
vehicles, aircraft, space craft or vessels.
91.05 Other clocks.
- Alarm clocks :

9105.19 9105.1900 -- Other u 35%
- Wall clocks :
9105.29 9105.2900 -- Other u 35%
- Other :
9105.99 9105.9900 -- Other u 35%
91.06 Time of day recording apparatus and apparatus for

measuring, recording or otherwise indicating intervals of time,
with clock or watch movement or with synchronous motor (for
example, time-motor (for example, time-registers, time-
recorders).
9106.10 9106.1000 - Time-registers; time-recorders u 35%
9106.90 9106.9000 - Other u 35%
91.07 9107.00 9107.0000 Time switches with clock or watch movement or with u 35%
synchronous motor.
2
Section XVIII
Chapter 91

Code Quantity Rate
(1) (2) (3) (4) 5) (6)
91.08 Watch movements, complete and assembled.
- Electrically Operated:
9108.11 9108.1100 -- With mechanical display only or with a device to which a u 35%
mechanical display can be incorporated
9108.12 9108.1200 -- With opto-electronic display only u 35%
9108.19 9108.1900 -- Other u 35%
9108.20 9108.2000 - With automatic winding u 35%
9108.90 9108.9000 - Other u 35%
91.09 Clock movements, complete and assembled.

9109.10 9109.1000 -Electrically Operated u 35%
9109.90 9109.9000 - Other u 35%
91.10 Complete watch or clock movements, unassembled or partly

assembled (movement sets); incomplete watch or clock
movements, assembled; rough watch or clock movements.
- Of watches:
9110.11 9110.1100 -- Complete movements, unassembled or partly assembled u 35%
(movement sets)
9110.12 9110.1200 -- Incomplete movements, assembled kg 35%

9110.19 9110.1900 -- Rough movements kg 35%
9110.90 9110.9000 - Other kg 35%
91.11 Watch cases and parts thereof.

9111.10 9111.1000 - Cases of precious metal or of metal clad with precious metal u 35%
9111.20 9111.2000 - Cases of base metal, whether or not gold- or silver-plated u 35%
9111.80 9111.8000 - Other cases u 35%
9111.90 9111.9000 - Parts kg 35%
91.12 Clock cases and cases of a similar type for other goods of this
Chapter, and parts thereof.
9112.20 9112.2000 - Cases u 35%

9112.90 9112.9000 - Parts kg 35%
91.13 Watch straps, watch bands and watch bracelets, and parts
thereof.
9113.10 9113.1000 - Of precious metal or of metal clad withprecious metal kg 35%
9113.20 9113.2000 - Of base metal, whether or not gold-or silver-plated kg 35%
9113.90 9113.9000 - Other kg 35%
3
Section XVIII
Chapter 91

Code Quantity Rate
(1) (2) (3) (4) 5) (6)
91.14 Other clock or watch parts.
9114.30 9114.3000 - Dials kg 35%
9114.40 9114.4000 - Plates and bridges kg 35%
9114.90 9114.9000 - Other kg 35%
4
Section XVIII
Chapter 92
Chapter 92
Musical instruments;
Parts and accessories of such articles
Notes.
(a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similargoods of plastics (Chapter
39);
(b) Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or
equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this
Chapter;
(c) Toy instruments or apparatus (heading 95.03);

(d) Brushes for cleaning musical instruments heading 96.03), or monopods, bipods, tripods and similar articles (heading
96.20); or
(e) Collectors’ pieces or antiques (heading 97.05 or 97.06).
2.- Bows and sticks and similar devices used in playing the musical instruments of heading 92.02 or 92.06 presented with such
instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the
relative instruments.
Cards, discs and rolls of heading 92.09 presented with an instrument are to be treated as separate articles and not as forming a
part of such instrument.

(1) (2) (3) (4) (5) (6)
92.01 Pianos, including automatic pianos; harpsichords and other
keyboard stringed instruments.
9201.10 9201.1000 - Upright pianos u 15%
9201.20 9201.2000 - Grand pianos u 15%
9201.90 9201.9000 - Other u 15%
92.02 Other string musical instruments (for example, guitars, violins,

harps).
9202.10 9202.1000 - Played with a bow u 15%
9202.90 9202.9000 - Other u 15%
92.05 Wind musical instruments (for example, keyboard pipe

organs, accordions, clarinets, trumpets, bagpipes), other than
fairground organs and mechanical street organs.
9205.10 9205.1000 - Brass-wind instruments u 15%
9205.90 9205.9000 - Other u 15%
92.06 9206.00 9206.0000 Percussion musical instruments (for example, drums, u 15%
xylophones, cymbals, castanets, maracas).
92.07 Musical instruments, the sound of which is produced, or must

be amplified, electrically (for example, organs, guitars,
accordions).
1
Section XVIII
Chapter 92

(1) (2) (3) (4) (5) (6)
9207.10 9207.1000 - Keyboard instruments, other than accordions u 15%
9207.90 9207.9000 - Other u 15%
92.08 Musical boxes, fairground organs, mechanical street organs,

mechanical singing birds, musical saws and other musical
instruments not falling withinany other heading of this
Chapter; decoy calls of all kinds; whistles, call horns and other
mouth-blown sound signaling instruments.
9208.10 9208.1000 - Musical boxes u 15%
9208.90 9208.9000 - Other u 15%
92.09 Parts (for example, mechanisms for musical boxes) and

accessories (for example, cards, discs and rolls for mechanical
instruments) of musicalinstruments; metronomes,tuning forks
and pitch pipesof all kinds.
9209.30 9209.3000 - Musical instrument strings kg 15%
- Other :
9209.91 9209.9100 -- Parts and accessories for pianos kg 15%

9209.92 9209.9200 -- Parts and accessories for the musicalinstruments of heading kg 15%
92.02
9209.94 9209.9400 -- Parts and accessories for the musical instruments of heading kg 15%
92.07
9209.99 9209.9900 -- Other kg 15%
2
Section XIX
Chapter 93
SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
Chapter 93
Arms and ammunition; parts and accessories thereof
Notes.
(a) Goods of Chapter 36 (for example, percussion caps, detonators, signaling flares);
(b) Parts of general use, as defined in Note 2 to Section XV of base metal (Section XV), or similar goods of plastics (Chapter
39);
(c) Armoured fighting vehicles (heading 87.10);
(d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presentedwith the
firearm on which they are designed to be mounted (Chapter 90);
(e) Bows, arrows, fencing foils or toys (Chapter 95); or
(f) Collectors’ pieces or antiques (heading 97.05 or 97.06).
2.-In heading 93.06, the reference to “Parts thereof” does not include radio or apparatus of heading 85.26.

(1) (2) (3) (4) (5) (6)
93.01 Military weapons, other than revolvers, pistols and the arms of
heading 93.07.
9301.10 9301.1000 - Artillery weapons (for example, guns,howitzers and mortars) u Free
9301.20 9301.2000 - Rocket launchers; flame-throwers; grenadelaunchers; torpedo u Free
tubes andsimilarprojectors
9301.90 9301.9000 - Other u Free
93.02 9302.00 9302.0000 Revolvers and pistols, other than those of heading 93.03 or u 35%
93.04.
93.03 Other firearms and similar devices which operate by the firing
of an explosive charges(for example, sporting shotguns and
rifles, muzzle-loading firearms, very pistols and other devices
designed to project only signal flares pistols flare and revolvers
for firing blank ammunition, captive-bolt humane killers, line-
throwing guns).
9303.10 9303.1000 - Muzzle-loading firearms u 35%
9303.20 9303.2000 - Other sporting, hunting or target-shooting shotguns, including u 35%
combination shotgun-rifles
9303.30 9303.3000 - Other sporting, hunting or target-shooting rifles u 35%
9303.90 9303.9000 - Other u 35%
93.04 9304.00 9304.0000 Other arms (for example, spring, air or gas guns and pistols, u 35%
truncheons), excluding those of heading 93.07.
93.05 Parts and accessories of articles of heading 93.01 to 93.04.
1
Section XIX
Chapter 93

(1) (2) (3) (4) (5) (6)
9305.10. 9305.1000 - Of revolvers or pistols kg 35%
9305.20 9305.2000 - Of shotguns or rifles of heading 93.03 kg 35%
- Other :
9305.91 9305.9100 -- Of military weapons of heading 93.01 kg Free
9305.99 9305.9900 -- Other kg 35%
93.06 Bombs, grenades, torpedoes, mines, missiles and similar

munitions of war and parts thereof; cartridges and other
ammunitions and projectiles and parts thereof, including shot
and cartridge wads.
- Shotgun cartridges and parts thereof; air gun pellets :
9306.21 9306.2100 -- Cartridges kg 35%
9306.29 9306.2900 -- Other kg 35%
9306.30 9306.3000 - Other cartridges and parts thereof kg 35%

9306.90 9306.9000 - Other kg 35%
93.07 9307.00 9307.0000 Swords, cutlasses, bayonets, lances and similar arms and parts kg 35%
thereof and scabbards and sheaths thereof.
2
Section XX
Chapter 95
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
Chapter 94
Furniture; bedding, mattresses, mattress supports,

cushions and similar stuffed furnishings; luminaires and
lighting fittings, not elsewhere specifiedor included;
illuminated signs, illuminatedname-plates and the like;
Prefabricated buildings
Notes.
(a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
(b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses(swing-mirrors)) of heading 70.09;
(c) Articles of Chapter 71;
(d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics
(Chapter 39), or safes of heading 83.03;
(e) Furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed
for sewing machines (heading 84.52);
(f) Lamps or light sources and parts thereof of Chapter 85;
(g) Furniture specially designed as parts of apparatus of heading 85.18 (heading 85.18), of headings 85.19 or 85.21(heading
85.22) or of headings 85.25 to 85.28 (heading 85.29);
(h) Articles of heading 87.14;
(ij) Dentists’ chairs incorporating dental appliances of heading 90.18 or dentists spittoons (heading 90.18);
(k) Articles of Chapter 91 (for example, clocks and clock cases);
(l) Toy furniture or toy luminaires and lighting fittings (heading 95.03), billiard tables or other furniture specifically
constructed for games (heading95.04), furniture for conjuring tricks or decorations (other than lighting strings) such as
Chinese lanterns (heading 95.05); or
(m) Monopods, bipods, tripods, and similar articles (heading 96.20).
2.-The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are
designed for placing on the floor or ground.
The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed
to the wall or to stand one on the other:
(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the
wall) and unit furniture;
(b) Seats and beds.
3.- (A) In headings 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to
shape but not combined with other parts) of glass (including mirrors), marbleor other stone or of any other material
referred to in Chapter 68 or 69.
(B) Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02 or 94.03 as parts
of goods.
4.- For the purposes of heading 94.06, the expression “prefabricated buildings” means buildings which arefinished in the factory
or put up as elements, presented together, to be assembled on site, such as housingor worksite accommodation, offices,
schools, shops, sheds, garages or similar buildings.
1
Section XX
Chapter 95
Prefabricated buildings include "modular building units" of steel, normally presented in the size and shape of a standard
shipping container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to
be assembled together to form permanent buildings.

(1) (2) (3) (4) (5) (6)
94.01 Seats (other than those of heading 94.02), whether or not
convertible into beds, and parts thereof.
9401.10 9401.1000 - Seats of a kind used for aircraft u Free
9401.20 9401.2000 - Seats of a kind used for motor vehicles u 35%
- Swivel seats with variable height adjustment :
9401.31 9401.3100 -- Of wood u 35%

9401.39 9401.3900 -- Other u 35%
- Seats other than garden seats or camping equipment, convertible
into beds :
9401.41 9401.4100 -- Of wood u 35%
9401.49 9401.4900 -- Other u 35%
- Seats of cane, osier, bamboo or similar materials :

9401.52 9401.5200 -- Of bamboo u 35%
9401.53 9401.5300 -- Of rattan u 35%
9401.59 9401.5900 -- Other u 35%
- Other seats, with wooden frames :
9401.61 9401.6100 -- Upholstered u 35%
9401.69 9401.6900 -- Other u 35%

- Other seats with metal frames :
9401.71 9401.7100 -- Upholstered u 35%
9401.79 9401.7900 -- Other u 35%
9401.80 9401.8000 - Other seats u 35%
- Parts :
9401.91 9401.9100 -- Of wood kg 15%
9401.99 9401.9900 -- Other kg 15%
94.02 Medical surgical, dental or veterinary furniture (for example,

operating tables, examination tables, hospital beds with
mechanical fittings, dentists’ chairs); barbers’ chairs and
similar chairs; having rotating as well as both reclining and
elevating movements; parts of the foregoing articles.
9402.10 9402.1000 - Dentists', barbers' or similar chairs and parts thereof kg 5%
9402.90 9402.9000 - Other kg 5%
94.03 Other furniture and parts thereof.

9403.10 - Metal furniture of a kind used in offices :
9403.1010 --- Metal server rack kg 15%
9403.1090 --- Other kg 35%
2
Section XX
Chapter 95

(1) (2) (3) (4) (5) (6)
9403.20 9403.2000 - Other metal furniture kg 35%
9403.30 - Wooden furniture of a kind used in offices :

9403.3010 --- Wooden server rack u 15%
9403.3090 --- Other u 35%
9403.40 9403.4000 - Wooden furniture of a kind used in the kitchen u 35%
9403.50 9403.5000 - Wooden furniture of a kind used in the bedroom u 35%
9403.60 9403.6000 - Other wooden furniture u 35%

9403.70 9403.7000 - Furniture of plastics kg 35%
- Furniture of other materials, including cane, osier, bamboo or
similar materials :
9403.82 9403.8200 -- Of bamboo kg 35%
9403.83 9403.8300 -- Of rattan kg 35%
9403.89 9403.8900 -- Other kg 35%

- Parts :
9403.91 9403.9100 -- Of wood kg 15%
9403.99 9403.9900 -- Other kg 15%
94.04 Mattress supports; articles of bedding and similar furnishing

(for example, mattresses, quilts, eiderdowns, cushions, pouffes
and pillows) fitted with springs or stuffed or internally fitted
with any material or of cellular rubber or plastics, whether or
not covered.
9404.10 9404.1000 - Mattress supports kg 35%
- Mattresses :
9404.21 9404.2100 -- Of cellular rubber or plastics, whether or not covered u 35%
9404.29 9404.2900 -- Of other materials u 35%
9404.30 9404.3000 - Sleeping bags u 35%
9404.40 9404.4000 - Quilts, bedspreads, eiderdowns and duvets (comforters) kg 35%
9404.90 9404.9000 - Other kg 35%
94.05 Luminaires and lighting fittings including searchlights and

spotlights and parts thereof, not elsewhere specified or
included; illuminated signs, illuminated name-plates and the
like, having a permanently fixed light source, and parts thereof
not elsewhere specified or included.
- Chandeliers and other electric ceiling or wall lighting fittings,
excluding those of a kind used for lighting public open spaces or
thoroughfares:
9405.11 9405.1100 -- Designed for use solely with light-emitting diode (LED) light kg 25%
sources
9405.19 9405.1900 -- Other kg 35%
- Electric table, desk, bedside or floor-standing luminaires:
3
Section XX
Chapter 95

(1) (2) (3) (4) (5) (6)
9405.21 -- Designed for use solely with light-emitting diode (LED) light
sources:
9405.2110 --- Presented Semi Knocked Down (SKD) to be assembled by kg 15%
domestic industries.
9405.2190 --- Other kg 25%
9405.29 9405.2900 -- Other kg 35%
- Lighting strings of a kind used for Christmas trees:
9405.31 9405.3100 -- Designed for use solely with light-emitting diode (LED) light kg 25%
sources
9405.39 9405.3900 -- Other kg 35%
- Other electric luminaires and lighting fittings:
9405.41 -- Photovoltaic, designed for use solely with light-emitting diode
(LED) light sources:
domestic industries
9405.4190 --- Other kg 15%
9405.42 -- Other, designed for use solely with light-emitting diode (LED)
light sources:
domestic industries
9405.4290 --- Other kg 25%

9405.49 9405.4900 -- Other kg 35%
9405.50 - Non-electrical luminaires and lighting fittings :
9405.5010 --- Designed for use with kerosene or other oils kg 15%
9405.5020 --- Other non-electrical luminaires, including lanterns operating by kg 5%
butane and similar non-petroleum origin gases
9405.5090 --- Other kg 25%
- Illuminated signs, illuminated name-plates and the like :
9405.61 -- Designed for use solely with light-emitting diode (LED) light
sources:
9405.6110 --- Completely Knocked Down (CKD) to be assembled by kg 15%
domestic industry
9405.6120 --- Semi Knocked Down (SKD) to be assembled by domestic kg 25%

industry
9405.6130 --- Completely Built Up (CBU) form kg 35%
9405.69 9405.6900 -- Other kg 35%
- Parts :
9405.91 9405.9100 -- Of glass kg 5%
9405.92 9405.9200 -- Of plastics kg 5%
9405.99 9405.9900 -- Other kg 5%
4
Section XX
Chapter 95

(1) (2) (3) (4) (5) (6)
94.06 Prefabricated buildings.
9406.10 9406.1000 - Of wood kg 25%
9406.20 9406.2000 - Modular building units, of steel kg 25%
9406.90 9406.9000 - Other kg 25%
5
Section XX
Chapter 95
Chapter 95
Toys, games and sports requisites;

parts and accessories thereof
Notes.
(a) Candles (heading 34.06);
(b) Fireworks or other pyrotechnic articles of heading 36.04;
(c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39,
heading 42.06 or Section XI ;
(d) Sports bags or other containers of heading 42.02, 43.03 or 43.04;
(e) Fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61 or 62
whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin
areas(for example, fencing clothing or soccer goalkeeper jerseys);
(f) Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;
(g) Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter
65;
(h) Walking -sticks, whips, riding-crops or the like (heading No.66.02), or parts thereof (heading 66.03);
(ij) Unmounted glass eyes for dolls or other toys, of heading 70.18;
(k) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics
(Chapter 39);
(l) Bells, gongs or the like of heading 83.06;
(m) Pumps for liquids (heading 84.13), filtering or purifying machinery and apparatus for liquids or gases (heading 84.21),
electric motors (heading 85.01), electric transformers (heading 85.04), discs, taps, solid-state non-volatile storage devices,
“smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded (heading
85.23), radio remote control apparatus (heading 85.26) or cordless infrared remote control devices (heading 85.43);
(n) Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;
(o) Children’s bicycles (heading 87.12);
(p) Unmanned aircraft (heading 88.06);
(q) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of
wood);
(r) Spectacles, goggles or the like, for sports or outdoor games (heading 90.04);
(s) Decoy calls or whistles (headings 92.08);
(t) Arms or other articles of Chapter 93;
(u) Electric garlands of all kinds (heading 94.05);
(v) Monopods, bipods, tripods, and similar articles (heading 96.20);

(w) Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent
material); or
(x) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen,
kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).
2.- This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or
reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.
3.-Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles ofthis Chapter are to
be classified with those articles.
1
Section XX
Chapter 95
4.-Subject to the provisions of Note 1 above, heading 95.03 applies, inter alia, to articles of this headingcombinedwith one or
more items, which cannot be considered as sets under the terms of General InterpretativeRule 3(b), and which, if presented
separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations
have the essential character of toys.
5.- Heading 95.03 does not cover articles which, on account of their design, shape or constituent material, are identifiable as
intended exclusively for animals, for example, “pet toys” (classification in their own appropriate heading).
6.-For the purposes of heading 95.08:
(a) The expression “amusement park rides” means a device or combination of devices or equipment that carry, convey, or
direct a person or persons over or through a fixed or restricted course, including watercourses, or within a defined area
for the primary purposes of amusement or entertainment. Such rides may be combined within an amusement park,
theme park, water park or fairground. These amusement park rides do not include equipment of a kind commonly
installed in residences or playgrounds;
(b) The expression “water park amusements” means a device or combination of devices or equipment that are characterized
by a defined area involving water, with no purposes built path. Water park amusements only include equipment
designed specifically for water parks; and
(c) The expression “fairground amusements” means

gamesofchance,strengthorskill,whichcommonlyemployanoperatororattendantandmaybeinstalled in permanent
buildings or independent concession stalls. Fairground amusements do not include equipment of heading 95.04.
This heading does not include equipment more specifically classified elsewhere in the Nomenclature.
Subheading Note.
1.- Subheading 9504.50 covers:
(a) Video game consoles from which the image is reproduced on a television receiver, a monitor or other external screen or
surface; or
(b) Video game machines having a self-contained video screen, whether or not portable.
This subheading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any
other means of payment (subheading 9504.30).

(1) (2) (3) (4) (5) (6)
95.03 9503.00 Tricycles, scooters, pedal cars and similar wheeled toys; dolls’
carriages; dolls; other toys; reduced-size (“scale”) models and
similar recreational models, working or not; puzzles of all
kinds.
9503.0010 --- Educational Puzzles kg 5%
9503.0090 --- Other kg 35%
95.04 Video game consoles and machines, table or parlour games,

including pintables, billiards, special tables for casino games
and automatic bowling equipment, amusement machines
operated by coins, bank notes, bank cards, tokens or by any
other means of payment.
9504.20 9504.2000 - Articles and accessories for billiards of all kinds kg 35%
9504.30 9504.3000 - Other games, operated by coins, banknotes, bank cards, tokens or kg 35%
by any other means of payment, other than automatic bowling
alley equipment
9504.40 9504.4000 - Playing cards u(jeu/pack) 35%
9504.50 9504.5000 - Video game consoles and machines, other than those of kg 35%
subheading9504.30
2
Section XX
Chapter 95

(1) (2) (3) (4) (5) (6)
9504.90 9504.9000 - Other u 35%
95.05 Festive, carnival or other entertainment articles, including

conjuring tricks and novelty jokes.
9505.10 9505.1000 - Articles for Christmas festivities kg 35%
9505.90 9505.9000 - Other kg 35%
95.06 Articles and equipment for general Physical exercise,

gymnastics, athletics, other sports (including table-tennis) or
outdoor games, not specified or included elsewhere in this
Chapter; swimming pools and paddling pools.
- Snow-skis and other snow-ski equipment :
9506.11 9506.1100 -- Skis 2u 15%
9506.12 9506.1200 -- Ski-fastenings (ski-bindings) kg 15%

9506.19 9506.1900 -- Other kg 15%
- Water-skis, surf-boards, sailboards and other water-sport
equipment:
9506.21 9506.2100 -- Sailboards u 15%
9506.29 9506.2900 -- Other u 15%

- Golf clubs and other golf equipment:
9506.31 9506.3100 -- Clubs, complete u 15%
9506.32 9506.3200 -- Balls u 15%
9506.39 9506.3900 -- Other kg 15%
9506.40 9506.4000 - Articles and equipment for table-tennis kg 15%
- Tennis, badminton or similar rackets, whether or not strung :

9506.51 9506.5100 -- Lawn-tennis rackets, whether or not strung u 15%
9506.59 9506.5900 -- Other u 15%
- Balls, other than golf balls and table-tennis balls :
9506.61 9506.6100 -- Lawn-tennis balls u 15%
9506.62 9506.6200 -- Inflatable u 15%

9506.69 9506.6900 -- Other u 15%
9506.70 9506.7000 - Ice skates and roller skates, including skating boots with skates 2u 15%
attached
- Other :
9506.91 9506.9100 -- Articles and equipment for general physical exercise, kg 15%
gymnastics of athletics
9506.99 9506.9900 -- Other u 15%
95.07 Fishing rods, fish-hooks and other line fishing tackle; fish
landing nets, butterfly nets and similar nets; decoy
“birds”(other than those of heading 92.08 or 97.05) and similar
hunting or shooting requisites.
3
Section XX
Chapter 95

(1) (2) (3) (4) (5) (6)
9507.10 9507.1000 - Fishing rods u 35%
9507.20 9507.2000 - Fish-hooks, whether or not snelled kg 35%
9507.30 9507.3000 - Fishing reels u 35%
9507.90 9507.9000 - Other u 35%
95.08 Travelling circuses and travelling menageries; amusement

park rides and water park amusements; fairground
amusements, including shooting galleries; travelling theatres.
9508.10 9508.1000 - Travelling circuses and travelling menageries kg 15%
- Amusement park rides and water park amusement :
9508.21 9508.2100 -- Roller coasters kg 15%
9508.22 9508.2200 -- Carousels, swings and roundabouts kg 15%

9508.23 9508.2300 -- Dodge’emcars kg 15%
9508.24 9508.2400 -- Motion simulators and moving theatres kg 15%
9508.25 9508.2500 -- Water rides kg 15%
9508.26 9508.2600 -- Water park amusements kg 15%
9508.29 9508.2900 -- Other kg 15%

9508.30 9508.3000 - Fairground amusements kg 15%
9508.40 9508.4000 - Travelling theatres kg 15%
4
Privileges
Chapter 96
Miscellaneous manufactured articles
Notes.
(a) Pencils for cosmetic or toilet uses (Chapter 33);
(b) Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);
(c) Imitation jewellery (heading 71.17);

(d) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter
39);
(e) Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; heading 96.01 or
96.02 applies, however, to separately presented handles or other parts of such articles;
(f) Articles of Chapter 90 (for example, spectacle frames (heading 90.03), mathematical drawing pens (heading 90.17),
brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 90.18));
(g) Articles of Chapter 91 (for example, clock or watch cases);
(h) Musical instruments or parts or accessories thereof (Chapter 92);
(ij) Articles of Chapter 93 (arms and parts thereof);
(k) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);
(l) Articles of Chapter 95 (toys, games, sports requisites); or

(m) Works of art, collectors’ pieces or antiques (Chapter 97).
2.-In heading 96.02 the expression “vegetable or mineral carving material” means :
(a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);
(b) Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.
3.-In heading 96.03 the expression “prepared knots and tufts for broom or brush making” applies only to un mounted knots and
tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes,
or which require only such further minor processes as trimming to shape at the top, to render them ready for
suchincorporation.
4.-Articles of this Chapter, other than those of headings 96.01 to 96.06 or 96.15, remain classified in the Chapter whether or not
composed wholly or partly of precious metal or metal or metal clad with precious metal, of natural or cultured pearls, or
precious or semi-precious stones (natural, synthetic or reconstructed). However, headings 96.01 to 96.06 and 96.15 include
articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious
metal or metal clad with precious metal constitute only minor constituents.

(1) (2) (3) (4) (5) (6)
96.01 Worked ivory, bone, tortoise-shell, horn, antlers, coral,
mother-of-pearl and otheranimal carving material, and
articles of these materials (including articles obtained by
moulding).
9601.10 9601.1000 - Worked ivory and articles of ivory kg 35%
9601.90 9601.9000 - Other kg 35%
1
Privileges

(1) (2) (3) (4) (5) (6)
96.02 9602.00 9602.0000 Worked vegetable or mineral carving material and articles of kg 35%
these materials; moulded or carved articles of wax, of stearin,
of natural gums or natural resins, or of modeling pastes, and
other moulded or carved articles, not elsewhere specified or
included; worked, unhardened gelatin (except gelatin of
heading 35.03) and articles of unhardened gelatin.
96.03 Brooms, brushes (including brushes constituting parts of

machines, appliances or vehicles), hand-operated mechanical
floor sweepers, not motorised, mops and feather dusters;
prepared knots and tufts for broom or brush making; paint
pads and rollers; squeegees (other than roller squeegees).
9603.10 9603.1000 - Brooms and brushes, consisting of twigs or other vegetable u 35%
materials bound together, with or without handles
- Tooth brushes, shaving brushes, hair brushes nail brushes, eye
lash brushes and other toilet brushes for use on the person,
including such brushes constituting parts of appliances :
9603.21 9603.2100 -- Tooth brushes, including dental-plate brushes u 15%
9603.29 9603.2900 -- Other u 35%
9603.30 9603.3000 - Artists' brushes, writing brushes and similar brushes for the u 15%
application of cosmetics
9603.40 9603.4000 - Paint, distemper, varnish or similar brushes(other than brushes of u 35%
subheading 9603.30);paint pads and rollers
9603.50 9603.5000 - Other brushes constituting parts of machines, appliances or u 35%
vehicles
9603.90 9603.9000 - Other u 35%
96.04 9604.00 9604.0000 Hand sieves and hand riddles. u 35%
96.05 9605.00 9605.0000 Travel sets for personal toilet, sewing or shoe or clothes u 35%
cleaning.
96.06 Buttons, press-fasteners, snap-fasteners and press-studs,

button moulds and other parts of these articles; button blanks.
9606.10 9606.1000 - Press-fasteners, snap-fasteners and press-studs and parts thereof kg 15%
- Buttons:
9606.21 9606.2100 -- Of plastics, not covered with textile material kg 15%
9606.22 9606.2200 -- Of base metal, not covered with textile material kg 15%
9606.29 9606.2900 -- Other kg 15%
9606.30 9606.3000 - Button moulds and other parts of buttons; button blank kg 15%
96.07 Slide fasteners and parts thereof.

- Slide fasteners :
9607.11 9607.1100 -- Fitted with chain scoops of base metal kg 15%
9607.19 9607.1900 -- Other kg 15%
2
Privileges

(1) (2) (3) (4) (5) (6)
9607.20 9607.2000 - Parts kg 15%
96.08 Ball point pens; felt tipped and other porous-tipped pens and
markers; fountain pens, stylograph pens and other pens;
duplicating stylos; propelling or sliding pencils; pen-holders,
pencil-holders and similar holders; parts (including caps and
clips) of the foregoing articles, other than those of heading
96.09.
9608.10 9608.1000 - Ball point pens u 35%
9608.20 9608.2000 - Felt tipped and other porous-tipped pens and markers u 35%
9608.30 9608.3000 - Fountain pens, stylograph pens and other pens u 35%
9608.40 9608.4000 - Propelling or sliding pencils u 35%
9608.50 9608.5000 - Sets of articles from two or more of the foregoing subheadings u 35%
9608.60 9608.6000 - Refills for ball point pens, comprising the ball point and ink- u 15%
reservoir
- Other:
9608.91 9608.9100 -- Pen nibs and nib points u 15%
9608.99 9608.9900 -- Other kg 15%
96.09 Pencils (other than pencils of heading 96.08), crayons, pencil

leads, pastels, drawing charcoals, writing or drawing chalks
and tailors’ chalks.
9609.10 9609.1000 - Pencils and crayons, with leads encased in a sheath kg 15%
9609.20 9609.2000 - Pencil leads, black or coloured kg 15%
9609.90 9609.9000 - Other kg 15%
96.10 9610.00 9610.0000 Slates and boards, with writing or drawing surfaces, whether kg 15%
or not framed.
96.11 9611.00 9611.0000 Date, sealing or numbering stamps, and the like (including kg 25%
devices for printing or embossing labels), designed for
operating in the hand; hand-operated composing sticks and
hand printing sets incorporating such composing sticks.
96.12 Typewriter or similar ribbons, inked or otherwise prepared

for giving impressions, whether or not on spools or in
cartridges; ink-pads, whether or not inked, with or without
boxes.
9612.10 9612.1000 - Ribbons u 15%
9612.20 9612.2000 - Ink-pads u 35%
96.13 Cigarette lighters and other lighters, whether or not

mechanical or electrical, and parts thereof other than flints
and wicks.
9613.10 9613.1000 - Pocket lighters, gas fuelled, non-refillable u 35%
3
Privileges

(1) (2) (3) (4) (5) (6)
9613.20 9613.2000 - Pocket lighters, gas fuelled, refillable u 35%
9613.80 9613.8000 - Other lighters u 35%
9613.90 9613.9000 - Parts kg 35%
96.14 9614.00 9614.0000 Smoking pipes (including pipe bowls) and cigaror cigarette kg 35%
holders, and parts thereof.
96.15 Combs, hair-slides and the like; hairpins, curling pins, curling
grips, hair-curlers and the like, other than those of heading
85.16, and parts thereof.
- Combs, hair-slides and the like:
9615.11 9615.1100 -- Of hard rubber or plastics kg 35%
9615.19 9615.1900 -- Other kg 35%
9615.90 9615.9000 - Other kg 35%
96.16 Scent sprays and similar toilet sprays, and mounts and heads
therefor; powder-puffs and pads for the application of
cosmetics or toilet preparations.
9616.10 - Scent sprays and similar toilet sprays, and mounts and heads
thereof:
9616.1010 --- Head of scent sprays and similar toilet sprays, and mounts kg 15%
9616.1090 --- Other kg 35%

9616.20 9616.2000 - Powder-puffs and pads for the application of cosmetics or toilet kg 35%
preparations
96.17 9617.00 9617.0000 Vacuum flasks and other vacuum vessels, complete; parts kg 35%
thereof other than glass inners.
96.18 9618.00 9618.0000 Tailors' dummies and other lay figures; automata and other kg 35%
animated displays used for shop window dressing.
96.19 9619.00 Sanitary towels (pads) and tampons, napkins (diapers), napkin
liners and similar articles, of any material.
9619.0010 --- Women sanitary towels (pads) and tampons kg 15%
9619.0090 --- Other kg 25%
96.20 9620.00 9620.0000 Monopods, bipods, tripods and similar articles. u 15%
4
Privileges
SECTION XXI
WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES
Chapter 97
Works of art, collectors’ pieces and antiques
Notes.
(a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;
(b) Theatrical scenery, studio back-cloths or the like, of painted canvas (heading 59.07) except if they may be classified in
headings 97.06; or
(c) Pearls, natural or cultured, or precious or semi-precious stones (headings 71.01 to 71.03).
2.-Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional craftsmanship
of a commercial character, even if these articles are designed or created by artists.
3.- For the purposes of heading 97.02, the expression “original engravings, prints and lithographs” means impressions produced
directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the
process or of the material employed by him, but not including any mechanical or photomechanical process.
4.- Heading 97.03 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial
character, even if these articles are designed or created by artists.
5. (A) Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of the
Tariff.
(B) Heading 97.06 does not apply to articles of the preceding headings of this Chapter.
6.-Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be
classified with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not of a
kind or of a value normal to the articles referred to in this Note are to be classified separately.

(1) (2) (3) (4) (5) (6)
97.01 Paintings, drawings and pastels, executed entirely by hand,

other than drawings of heading 49.06 and other than hand-
painted or hand-decorated manufactured articles; collages,
mosaics and similar decorative plaques.
- Of an age exceeding 100 years :
9701.21 9701.2100 -- Paintings, drawings and pastels u 15%
9701.22 9701.2200 -- Mosaics u 15%
9701.29 9701.2900 -- Other u 15%

- Other :
9701.91 9701.9100 -- Paintings, drawings and pastels u 15%
9701.92 9701.9200 - Mosaics u 15%
9701.99 9701.9900 -- Other u 15%
1
Privileges
97.02 Original engravings, prints and lithographs.

9702.10 9702.1000 - Of an age exceeding 100 years u 15%
9702.90 9702.9000 - Other u 15%
97.03 Original sculpture and statuary, in any material.

9703.10 9703.1000 - Of an age exceeding 100 years u 15%
9703.90 9703.9000 - Other u 15%
97.04 9704.00 9704.0000 Postage or revenue stamps, stamp-postmarks, first-day covers, kg 15%
postal stationery (stamped paper), and the like, used or
unused, other than those of heading 49.07.
97.05 Collections and collectors’ pieces of archaeological,

ethnographic, historical, zoological, botanical, mineralogical,
anatomical, paleontological, or numismatic interest.
9705.10 9705.1000 - Collections and collectors' pieces of archaeological, ethnographic kg 15%
or historical interest
- Collections and collectors' pieces of zoological, botanical,
mineralogical, anatomical or paleontological interest :
9705.21 9705.2100 -- Human specimens and parts thereof kg 15%

9705.22 9705.2200 -- Extinct or endangered species and parts thereof kg 15%
9705.29 9705.2900 -- Other kg 15%
- Collections and collectors' pieces of numismatic interest :
9705.31 9705.3100 -- Of an age exceeding 100 years kg 15%
9705.39 9705.3900 -- Other kg 15%
97.06 Antiques of an age exceeding 100 years.

9706.10 9706.1000 - Of an age exceeding 250 years kg 15%
9706.90 9706.9000 - Other kg 15%
2
Privileges
Unclassified
EXEMPTIONS FROM ALL CUSTOMS DUTIES AND TAXES
Notes.
1.- All goods that enter into the Ethiopian customs territory through import declaration are required to be classified in this
Harmonized System Tariff Regulation for statistical purposes.
2.- Customs shall undertake all the facilitation and controlling activities on exempted goods to make sure that the purpose of
such goods is properly served.
I. Unclassified
General exemptions for importation by or on behalf of privileged organizations, privileged persons, public bodies and
institutions.
1.-Diplomatic and Consular Missions :
The following exemptions are granted, on the basis of reciprocity, to the missions and officers indicated:
(a) All goods, including motor vehicles, imported for the official use of the diplomatic or consular missions,
(b) Furniture, furnishings and goods, including motor vehicles, imported at any time for personal use of the diplomatic
officers and
(c) Furniture, furnishings and goods, including motor vehicles, for personal use of the consular officers imported within
six months of first arrival at post.
2.-Cups, medals and other trophies imported for presentation only (not to be offered for sale):
(a) As prizes at public examinations, exhibitions or shows or for competitions or skill at sports, open to members of
recognized clubs and to their public and
(b) For bravery, good conduct, humanity, for excellence in art, industry, invention, manufactures, learning, and science
or for honorable or meritorious public service.
Where necessary, customs commission may request confirmation on the time, place, quantity (number) and type of the
award on the exemptions at 2(a) and 2(b) above based on the procedural arrangements by customs commission.
3.-Goods imported by agencies of the Ethiopian government and non-governmental aid organizations to be effected as
specified in regulation 6/1996 and (amendment) regulation No. 89/2003 of the council of ministers.
4.- Fire escapes and protection equipment’s, other firefighting appliances and chemicals.
5.- Defense and public security equipment, parts and accessories imported by Ministry of National Defense, Federal police
and Regional police institutions, Public Security Institutions, in accordance to directive no. አ147/28/858 dated
08/07/2000 (Ethiopian Calendar) of Ministry of Finance.
6.-Articles and equipment specialized for use by the disabled or handicapped (excluding automobiles and motorcycles).
7.-Insects and other organisms for similar purposes; Pure-bred breeding animals of horses, bovine animals, buffalo, swine,
fish and chicken; plants and parts of plants, cuttings and slips of plants; seeds, fruits and spores, of kind used for sowing;
fertilizers; fungicide, pesticide, herbicide and insecticide that do not contain Methyl bromide, all kinds of inputs for the
manufacture of fish feed, chicken feeds and other animal feed including premixes imported for agricultural and
floriculture use with the approval of Ministry of Agriculture on their intended use.
8.-Opium imported for medical purposes by Hospitals.
9.- Coins, bank notes, unwrought silver and gold imported by National Bank of Ethiopia.
1
Privileges
Unclassified
10.- Ambulance in a complete state imported by hospitals and health centers, police, fire and emergency prevention and
rescue institutions, Ethiopian Red Cross society, universities, government bodies, ambulance service providers and
humanitarian organizations, with the an approval from EFDR Ministry of Health or Regional Health Bureaus or City
Administration Health Bureaus on the standard of the ambulance.
11.- Cash register machine, and parts of cash register machine imported for maintenance purposes with the approval of
Ministry of revenue.
12.- Goods of Chapter 90 imported by Educational and Scientific Research Institutions with the approval of Ministry of
Education, Ministry of Innovation and Technology or other appropriate government institution delegated by them.
2
Privileges
Classified
II. Classified
Tariff No.
No. Description Remark
(Heading No.)
1 84.02 Steam or other vapour generating boilers (other than central heating hot water boilers Except
capable also of producing low pressure steam); super-heated water boilers. 8402.9000
2 8407.1000 Aircraft engines
3 84.17 Industrial or laboratory furnaces and ovens, including incinerators, non-electric. Except
8417.9000
4 84.19 Machinery, plant or laboratory equipment, whether or not electrically heated Except
(excluding furnaces, ovens and other equipment of heading 85.14), for the treatment 8419.8100,
of materials by a process involving a change of temperature such as heating, cooking, 8419.8900 and
roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying evaporating, 8419.9000
vaporising, condensing or cooling, other than machinery or plant of a kind used for
domestic purposes; instantaneous or storage water heaters, non -electric.
5 8422.2000 - Machinery for cleaning or drying bottles or other containers
6 8422.3000 - Machinery for filling, closing, sealing, or labelling bottles, cans, boxes, bags or other
containers; machinery for capsuling bottles, jars, tubes and similar containers;
machinery for aerating beverages
7 8422.4000 - Other packing or wrapping machinery (including heat-shrink wrapping machinery)
8 84.24 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or Except
spraying liquids or powders; fire extinguishers, whether or not charged; spray guns 8424.9000
and similar appliances; steam or sand blasting machines and similar jet projecting
machines.
9 84.26 Ships’ derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers
and works trucks fitted with a crane.
10 84.27 Fork-lift trucks; other works trucks fitted with lifting or handling equipment.
11 84.29 Self-propelled bulldozers, angle dozers, graders, levellers, scrapers, mechanical
shovels, excavators, shovel loaders, tamping machines and road rollers.
12 84.30 Other moving, grading, levelling, scraping, excavating, tamping, compacting, Except
extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile- 8430.2000
extractors; snow-ploughs and snow -blowers.
13 84.32 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; Except
lawn or sports ground rollers. 8432.9000
14 84.33 Harvesting or threshing machinery including straw or fodder balers; grass or hay except
mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural 8433.9000
produce, other than machinery of heading 84.37.
15 84.34 Milking machines and dairy machinery except
8434.9000
16 8435.1000 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit
juices or similar beverages machineries.
17 84.36 Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, Except
including germination plant fitted with mechanical or thermal equipment; poultry 8436.9100
incubators and brooders and
8436.9900
18 84.37 Machines for cleaning sorting or grading seed, grain or dried leguminous vegetables; Except
machinery used in the milling industry or for the working of cereals or dried 8437.9000
leguminous vegetables, other than farm-type machinery.
19 84.38 Machinery, not specified or included elsewhere in this chapter, for the industrial Except
preparation or manufacture of food or drink, other than machinery for the extraction or 8438.9000
preparation of animal or fixed vegetable fats or oils.
1
Privileges
Classified
Tariff No.
(Heading No.)
20 84.39 Machinery for making pulp of fibrous cellulosic material or for making or finishing Except
paper or paperboard. 8439.9100 and
8439.9900
21 8440.1000 Book -binding machinery, including book -sewing machines.
22 84.41 Other machinery for making up paper pulp, paper or paperboard, including cutting Except
machines of all kinds. 8441.9000
23 8444.0000 Machines for extruding, drawing, texturing or cutting man-made textile materials.
24 84.45 Machines for preparing textile fibres; spinning, doubling or twisting machines and
other machinery for producing textile yarns; textile reeling or winding (including
weft-winding) machines and machines for preparing textile yarns for use on the
machines of heading 84.46 or 84.47.
25 84.46 Weaving machines (looms).
26 84.47 Knitting machines, stitch -bonding machines and machines for making gimped yarn,
tulle, lace, embroidery, trimmings, braid or net and machines for tufting.
27 8448.1100 Dobbies and jacquards; card reducing, copying, punching or assembling machines for
use therewith
28 8448.1900 Other auxiliary machinery for machine of heading 84.44, 84.45, 84.46 or 84.47:
29 8449.0000 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in
shapes, including machinery for making felt hats; blocks for making hats.
30 84.51 Machinery (other than machines of heading 84.50) for washing, cleaning, wringing, Except
drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, 8451.2100 and
finishing, coating or impregnating textile yarns, fabrics or made up textile articles and 8451.9000
machines for applying the paste to the base fabric or other support used in the
manufacture of floor coverings such as linoleum; machines for reeling, unreeling,
folding, cutting or pinking textile fabrics.
31 84.52 Sewing machines, other than book- sewing machines of heading 84.40; furniture, Except
bases and covers specially designed for sewing machines; sewing machine needles. 8452.9000
32 84.53 Machinery for preparing, tanning or working hides, skins or leather or for making or Except
repairing footwear or other articles of hides, skins or leather, other than sewing 8453.9000
machines.
33 84.54 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or Except
in metal foundries. 8454.9000
34 84.55 Metal- rolling mills and rolls therefor. Except
8455.9000
35 84.56 Machine-tools for working any material by removal of material, by laser or other light
or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-
beam or plasma arc processes; water-jet cutting machines.
36 84.57 Machining centres, unit construction machines (single station) and multi- station
transfer machines, for working metal.
37 84.58 Lathes (including turning centres) for removing metal.
38 84.59 Machine-tools (including way- type unit head machines) for drilling, boring, milling,
threading or tapping by removing metal, other than lathes (including turning centres)
of heading 84.58.
39 84.60 Machine-tools for debarring, sharpening, grinding, honing, lapping, polishing or
otherwise finishing metal or cermets by means of grinding stones, abrasives or
polishing products, other than gear cutting, gear grinding or gear finishing machines
of heading 84.61.
40 84.61 Machine-tools for planning, shaping, slotting, broaching, gear cutting, gear grinding or
gear finishing, sawing, cutting-off and other machine-tools working by removing
2
Privileges
Classified
Tariff No.
(Heading No.)
metal or cermets, not elsewhere specified or included.
41 84.62 Machine tools (including presses) for working metal by forging, hammering or die -
stamping; machine-tools (including presses) for working metal by bending, folding,
straightening, flattening, shearing, punching or notching; presses for working metal or
metal carbides, not specified above.
42 84.63 Other machine- tools for working metal or cermets, without removing material.
43 84.64 Machine - tools for working stone, ceramics, concrete , asbestos- cement or like
mineral materials or for cold working glass.
44 84.65 Machine-tools (including machines for nailing, stapling, gluing or otherwise
assembling) for working wood, cork, bone hard rubber, hard plastics or similar hard
materials.
45 84.68 Machinery and apparatus for soldering, brazing or welding, whether or not capable of Except
cutting, other than those of heading 85.15; gas-operated surface tempering machines 8468.9000
and appliances
46 84.74 Machinery for sorting, screening, separating, washing, crushing grinding, mixing or Except
kneading earth, stone, ores or other mineral substances, in solid agglomerating, 8474.3100 and
shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, 8474.9000
plastering materials or other mineral products in powder or paste form; machines for
forming foundry moulds of sand.
47 84.75 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in Except
glass envelopes; machines for manufacturing or not working glass or glassware. 8475.9000
48 84.77 Machinery for working rubber or plastics or for manufacture of products from these Except
materials, not specified or included elsewhere in this Chapter. 8477.9000
49 84.79 Machines and mechanical appliances having individual functions, not specified or Except
included elsewhere in this Chapter. 8479.9000
50 84.80 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal
(other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics.
51 84.86 Machines and apparatus of a kind used solely or principally for the manufacture of Except
semiconductor boules or wafers, semiconductor devices, electronic integrated circuits 8486.9000
or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter;
parts and accessories.
52 8701.1010 New single axle tractors
53 8701.2010 New road tractors for semi-trailers
54 8701.3010 New track-laying tractors
55 8701.9110 Other new tractor, of an engine power not exceeding 18 kW
56 8701.9210 Other new tractor, of an engine power exceeding 18 kW but not exceeding 37 kW
59 8701.9510 Other new tractor, of an engine power exceeding 130 kW
60 8704.1010 New Dumpers designed for off-highway use
61 87.04 Refrigerated trucks that are used for the manufacturing sector including meat and milk Except used
processing, for the transportation of agricultural products and perishable products.
62 87.05 Special purpose motor vehicles, other than those principally designed for the transport Except used
of persons or goods (for example, breakdown lorries crane lorries, fire fighting
vehicles, concrete - mixer lorries, road sweeper lorries spraying lorries, mobile
workshops, mobile radiological units).
3
Privileges
Classified
Tariff No.
(Heading No.)
63 90.11 Compound optical microscopes, including those for photomicrography, Except
cinephotomicrography or micro projection 9011.9000
64 9012.1000 Microscopes other than optical microscopes diffraction apparatus.
65 90.18 Instruments and appliances used in medical, surgical, dental or veterinary sciences,
including scintigraphic apparatus, other electro-medical apparatus and sight-testing
instruments.
66 90.19 Mechano-therapy appliances; massage apparatus; psychological aptitude testing
apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or
other therapeutic respiration apparatus.
67 9020.0000 Other breathing appliances and gas masks, excluding protective masks having neither
mechanical parts nor replaceable filters.
68 90.21 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and
other fracture appliances; artificial parts of the body; hearing aids and other appliances
which are worn or carried, or implanted in the body, to compensate for a defect or
disability.
69 90.22 Apparatus based on the use of x-rays or of alpha, beta or gamma radiations, whether Except
or not for medical, surgical, dental or veterinary uses, including radiography or 9022.9000
radiotherapy apparatus, x-ray tubes and other x-ray generators, high tension
generators, control panels and desks, high tension generators, screens, examination or
treatment tables, chairs and the like.
70 90.24 Machines and appliances for testing the hardness, strength, compressibility, elasticity Except
or other mechanical properties of materials (for example, metals, wood, textiles, paper, 9024.9000
plastics).
71 90.25 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, Except
hygrometers and psychrometers, recording or not, and any combination of these 9025.9000
instruments.
72 90.27 Instruments and apparatus for Physical or chemical analysis (for example,
polarimeters, refractometers, spectrometers, gas or smoke analysis
apparatus);instruments and apparatus for measuring or checking viscosity, porosity,
expansion, surface tension or the like; instruments and apparatus for measuring or
checking quantities of heat, sound or light(including exposure meters); micro tomes.
4
COMESA Tariff Rate
Preferential Customs Tariff Rates Applicable to Goods Originating

from COMESA Member States
No. Regular Customs Tariff Rate (%) COMESA Tariff Rate (%)
1 5 4.5
2 15 13.5
3 25 22.5
4 35 31.5
-----------END----------
1
COMESA Tariff Rate
Excise Excise Excise Excise Tax Excise

HS Code Tax Rate HS Code Tax Rate HS Code Tax Rate HS Code Rate HS Code Tax Rate
17019100 20 24021000 30 40121100 5 52084300 8 52114100 8
17019900 20 24022000 30 40121200 5 52084900 8 52114200 8
17022000 20 24029000 30 40121300 5 52085100 8 52114300 8
17041000 20 24031900 30 40121900 5 52085200 8 52114900 8
17049000 20 24039100 30 40122010 5 52085900 8 52115100 8
18061000 20 24039900 30 40122090 5 52091100 8 52115200 8
18062090 20 24041100 30 40129000 5 52091200 8 52115900 8
18063100 20 24041200 30 40131000 5 52091900 8 52121100 8
18063200 20 24041900 30 40132000 5 52092100 8 52121200 8
18069010 30 24049100 30 40139010 5 52092200 8 52121300 8
21069040 25 24049200 30 40139090 5 52092900 8 52121400 8
22011000 10 24049900 30 50071000 8 52093100 8 52121500 8
22019000 10 25010010 25 50072000 8 52093200 8 52122100 8
22021000 25 25010030 30 50079000 8 52093900 8 52122200 8
22029100 25 27101200 30 51111100 8 52094100 8 52122300 8
22029990 25 27101910 30 51111900 8 52094200 8 52122400 8
22030000 40 27101920 30 51112000 8 52094300 8 52122500 8
22041000 40 27101950 30 51113000 8 52094900 8 53091110 8
22042100 40 27102010 30 51119000 8 52095100 8 53091190 8
22042200 40 27102020 30 51121100 8 52095200 8 53091910 8
22042900 40 27102050 30 51121900 8 52095900 8 53091990 8
22043000 40 33030000 100 51122000 8 52101100 8 53092110 8
22051000 40 33041000 100 51123000 8 52101900 8 53092190 8
22059000 40 33042000 100 51129000 8 52102100 8 53092910 8
22060010 40 33043000 100 51130000 8 52102900 8 53092990 8
22060090 80 33049110 100 52081100 8 52103100 8 53101000 8
22071000 80 33049910 100 52081200 8 52103200 8 53109000 8
22072000 60 33052000 100 52081300 8 52103900 8 53110010 8
22082000 80 33053010 100 52081900 8 52104100 8 53110090 8
22083000 80 33059010 100 52082100 8 52104900 8 54071010 8
22084000 80 36041000 100 52082200 8 52105100 8 54071090 8
22085000 80 40111000 5 52082300 8 52105900 8 54072010 8
22086000 80 40112000 5 52082900 8 52111100 8 54072090 8
22087000 80 40113000 5 52083100 8 52111200 8 54073010 8
22089010 40 40114000 5 52083200 8 52111900 8 54073090 8
22089090 80 40115000 5 52083300 8 52112000 8 54074110 8
24011000 20 40117000 5 52083900 8 52113100 8 54074190 8
24012000 20 40118000 5 52084100 8 52113200 8 54074200 8
24013000 20 40119000 5 52084200 8 52113900 8 54074300 8
2
COMESA Tariff Rate
Excise Excise Tax Excise Tax Excise Excise Tax

HS Code Tax Rate HS Code Rate HS Code Rate HS Code Tax Rate HS Code Rate
54074400 8 55121900 8 55151210 8 55169300 8 58022000 8
54075110 8 55122110 8 55151290 8 55169400 8 58023000 8
54075190 8 55122190 8 55151310 8 57011000 30 58030000 8
54075200 8 55122900 8 55151390 8 57019000 30 58041090 8
54075300 8 55129110 8 55151910 8 57021000 30 58042100 8
54075400 8 55129190 8 55151990 8 57022000 30 58042900 8
54076110 8 55129900 8 55152110 8 57023100 30 58043000 8
54076190 8 55131110 8 55152190 8 57023200 30 58050000 8
54076910 8 55131190 8 55152210 8 57023900 30 58061000 8
54076990 8 55131210 8 55152290 8 57024100 30 58062000 8
54077110 8 55131290 8 55152910 8 57024200 30 58063100 8
54077190 8 55131310 8 55152990 8 57024900 30 58063200 8
54077200 8 55131390 8 55159110 8 57025000 30 58063900 8
54077300 8 55131910 8 55159190 8 57029100 30 58064000 8
54077400 8 55131990 8 55159910 8 57029200 30 58071000 8
54078110 8 55132100 8 55159990 8 57029900 30 58079000 8
54078190 8 55132300 8 55161110 8 57031000 30 58090000 8
54078200 8 55132900 8 55161190 8 57032100 30 58101000 8
54078300 8 55133100 8 55161200 8 57032900 30 58109100 8
54078400 8 55133900 8 55161300 8 57033100 30 58109200 8
54079110 8 55134100 8 55161400 8 57033900 30 58109900 8
54079190 8 55134900 8 55162110 8 57039000 30 58110000 8
54079200 8 55141110 8 55162190 8 57041000 30 59011000 8
54079300 8 55141190 8 55162200 8 57042000 30 59019000 8
54079400 8 55141210 8 55162300 8 57049000 30 59031000 8
54081010 8 55141290 8 55162400 8 57050000 30 59032000 8
54081090 8 55141910 8 55163110 8 58011000 8 59039000 8
54082110 8 55141990 8 55163190 8 58012100 8 59041000 8
54082190 8 55142100 8 55163200 8 58012200 8 59049000 8
54082200 8 55142200 8 55163300 8 58012300 8 59050000 8
54082300 8 55142300 8 55163400 8 58012600 8 59061000 8
54082400 8 55142900 8 55164110 8 58012700 8 59069100 8
54083110 8 55143000 8 55164190 8 58013100 8 59069900 8
54083190 8 55144100 8 55164200 8 58013200 8 59070000 8
54083200 8 55144200 8 55164300 8 58013300 8 59080000 8
54083300 8 55144300 8 55164400 8 58013600 8 59090000 8
54083400 8 55144900 8 55169110 8 58013700 8 59100010 8
55121110 8 55151110 8 55169190 8 58019000 8 59100020 8
55121190 8 55151190 8 55169200 8 58021090 8 59111000 8
3
COMESA Tariff Rate
Excise Excise Excise Excise Excise Tax

HS Code Tax Rate HS Code Tax Rate HS Code Tax Rate HS Code Tax Rate HS Code Rate
59112000 8 60061010 8 61041900 8 61082900 8 61161000 8
59113100 8 60061090 8 61042200 8 61083100 8 61169100 8
59113200 8 60062110 8 61042300 8 61083200 8 61169200 8
59114000 8 60062190 8 61042900 8 61083900 8 61169300 8
59119000 8 60062200 8 61043100 8 61089100 8 61169900 8
60011000 8 60062300 8 61043200 8 61089200 8 61171000 8
60012100 8 60062400 8 61043300 8 61089900 8 61178000 8
60012200 8 60063110 8 61043900 8 61091000 8 61179000 8
60012900 8 60063190 8 61044100 8 61099000 8 62012000 8
60019100 8 60063200 8 61044200 8 61101100 8 62013000 8
60019200 8 60063300 8 61044300 8 61101200 8 62014000 8
60019900 8 60063400 8 61044400 8 61101900 8 62019000 8
60024000 8 60064110 8 61044900 8 61102000 8 62022000 8
60029000 8 60064190 8 61045100 8 61103000 8 62023000 8
60031000 8 60064200 8 61045200 8 61109000 8 62024000 8
60032000 8 60064300 8 61045300 8 61112000 8 62029000 8
60033000 8 60064400 8 61045900 8 61113000 8 62031100 8
60034000 8 60069010 8 61046100 8 61119000 8 62031200 8
60039000 8 60069090 8 61046200 8 61121100 8 62031900 8
60041000 8 61012000 8 61046300 8 61121200 8 62032200 8
60049000 8 61013000 8 61046900 8 61121900 8 62032300 8
60052110 8 61019000 8 61051000 8 61122000 8 62032900 8
60052190 8 61021000 8 61052000 8 61123100 8 62033100 8
60052200 8 61022000 8 61059000 8 61123900 8 62033200 8
60052300 8 61023000 8 61061000 8 61124100 8 62033300 8
60052400 8 61029000 8 61062000 8 61124900 8 62033900 8
60053510 8 61031000 8 61069000 8 61130000 8 62034100 8
60053590 8 61032200 8 61071100 8 61142000 8 62034200 8
60053610 8 61032300 8 61071200 8 61143000 8 62034300 8
60053690 8 61032900 8 61071900 8 61149000 8 62034900 8
60053700 8 61033100 8 61072100 8 61151000 8 62041100 8
60053800 8 61033200 8 61072200 8 61152100 8 62041200 8
60053900 8 61033300 8 61072900 8 61152200 8 62041300 8
60054110 8 61033900 8 61079100 8 61152900 8 62041900 8
60054190 8 61034100 8 61079900 8 61153000 8 62042100 8
60054200 8 61034200 8 61081100 8 61159400 8 62042200 8
60054300 8 61034300 8 61081900 8 61159500 8 62042300 8
60054400 8 61034900 8 61082100 8 61159600 8 62042900 8
60059000 8 61041300 8 61082200 8 61159900 8 62043100 8
4
COMESA Tariff Rate
Excise Excise Excise Excise Excise

HS Code Tax Rate HS Code Tax Rate HS Code Tax Rate HS Code Tax Rate HS Code Tax Rate
62043200 8 62092000 8 63021000 8 71011000 20 71131100 20
62043300 8 62093000 8 63022100 8 71012100 20 71131900 20
62043900 8 62099000 8 63022200 8 71012200 20 71132000 20
62044100 8 62101000 8 63022900 8 71021000 20 71141100 20
62044200 8 62102000 8 63023100 8 71022100 20 71141900 20
62044300 8 62103000 8 63023200 8 71022900 20 71142000 20
62044400 8 62104000 8 63023900 8 71023100 20 71161000 20
62044900 8 62105000 8 63024000 8 71023900 20 71162000 20
62045100 8 62111100 8 63025100 8 71031000 20 71171100 20
62045200 8 62111200 8 63025300 8 71039100 20 71171900 20
62045300 8 62112000 8 63025900 8 71039900 20 71179000 20
62045900 8 62113200 8 63026000 8 71041000 20 85211000 10
62046100 8 62113300 8 63029100 8 71042100 20 85219010 10
62046200 8 62113900 8 63029300 8 71042900 20 85219090 10
62046300 8 62114200 8 63029900 8 71049100 20 85258100 10
62046900 8 62114300 8 63031200 8 71049900 20 85258200 10
62052000 8 62114900 8 63031900 8 71051000 20 85258300 10
62053000 8 62121000 8 63039100 8 71059000 20 85258900 10
62059000 8 62122000 8 63039200 8 71061000 20 85271310 10
62061000 8 62123000 8 63039900 8 71069100 20 85271390 10
62062000 8 62129000 8 63041100 8 71069200 20 85271910 10
62063000 8 62132000 8 63041900 8 71070000 20 85271990 10
62064000 8 62139000 8 63042000 8 71081100 20 85279910 10
62069000 8 62141000 8 63049100 8 71081200 20 85287210 10
62071100 8 62142000 8 63049290 8 71081300 20 85287220 10
62071900 8 62143000 8 63049390 8 71090000 20 85287230 10
62072100 8 62144000 8 63049990 8 71101100 20 85287300 10
62072200 8 62149000 8 67021000 10 71101900 20 87011020 100
62072900 8 62151000 8 67029000 10 71102100 20 87011030 200
62079100 8 62152000 8 67030000 40 71102900 20 87011040 400
62079900 8 62159000 8 67041100 40 71103100 20 87012120 100
62081100 8 62160000 8 67041900 40 71103900 20 87012130 200
62081900 8 62171000 8 67042000 40 71104100 20 87012140 400
62082100 8 62179000 8 67049000 40 71104900 20 87012220 100
62082200 8 63011000 8 68114000 20 71110000 20 87012230 200
62082900 8 63012000 8 68128000 20 71123000 20 87012240 400
62089100 8 63013000 8 68129100 20 71129100 20 87012320 100
62089200 8 63014000 8 68129900 20 71129200 20 87012330 200
62089900 8 63019000 8 68132000 20 71129900 20 87012340 400
5
COMESA Tariff Rate
Excise Tax Excise Excise Excise Excise

HS Code Rate HS Code Tax Rate HS Code Tax Rate HS Code Tax Rate HS Code Tax Rate
87012420 100 87031021 50 87032317 460 87033214 150 87034041 100
87012430 200 87031022 100 87032321 100 87033215 200 87034042 100
87012440 400 87031023 200 87032322 100 87033216 300 87034043 100
87012920 100 87031024 400 87032323 100 87033217 500 87034044 150
87012930 200 87032111 5 87032324 150 87033221 100 87034045 200
87012940 400 87032112 5 87032325 200 87033222 100 87034046 300
87013020 100 87032113 5 87032326 300 87033223 100 87034047 500
87013030 200 87032114 55 87032327 500 87033224 150 87035011 5
87013040 400 87032115 105 87032411 100 87033225 200 87035012 5
87019120 100 87032116 205 87032412 100 87033226 300 87035013 5
87019130 200 87032117 405 87032413 100 87033227 500 87035014 55
87019140 400 87032191 5 87032421 150 87033311 100 87035015 105
87019220 100 87032192 5 87032422 200 87033312 100 87035016 205
87019230 200 87032193 5 87032423 300 87033313 100 87035017 405
87019240 400 87032194 55 87032424 500 87033321 150 87035021 5
87019320 100 87032195 105 87033111 5 87033322 200 87035022 5
87019330 200 87032196 205 87033112 5 87033323 300 87035023 5
87019340 400 87032197 405 87033113 5 87033324 500 87035024 55
87019420 100 87032210 30 87033114 55 87034011 5 87035025 105
87019430 200 87032211 5 87033115 105 87034012 5 87035026 205
87019440 400 87032212 5 87033116 205 87034013 5 87035027 405
87019520 100 87032213 5 87033117 405 87034014 55 87035031 60
87019530 200 87032214 55 87033121 5 87034015 105 87035032 60
87019540 400 87032215 105 87033122 5 87034016 205 87035033 60
87021040 100 87032216 205 87033123 5 87034017 405 87035034 110
87021050 200 87032217 405 87033124 55 87034021 5 87035035 160
87021060 400 87032221 60 87033125 105 87034022 5 87035036 260
87022040 100 87032222 60 87033126 205 87034023 5 87035037 460
87022050 200 87032223 60 87033127 405 87034024 55 87035041 100
87022060 400 87032224 110 87033131 60 87034025 105 87035042 100
87023030 100 87032225 160 87033132 60 87034026 205 87035043 100
87023040 200 87032226 260 87033133 60 87034027 405 87035044 150
87023050 400 87032227 460 87033134 110 87034031 60 87035045 200
87024020 100 87032311 60 87033135 160 87034032 60 87035046 300
87024030 200 87032312 60 87033136 260 87034033 60 87035047 500
87024040 400 87032313 60 87033137 460 87034034 110 87036011 5
87029040 100 87032314 110 87033211 100 87034035 160 87036012 5
87029050 200 87032315 160 87033212 100 87034036 260 87036013 5
87029060 400 87032316 260 87033213 100 87034037 460 87036014 55
6
COMESA Tariff Rate
Excise Excise Excise Excise Excise Tax

HS Code Tax Rate HS Code Tax Rate HS Code Tax Rate HS Code Tax Rate HS Code Rate
87036015 105 87037032 60 87043114 100 87051040 400 95042000 20
87036016 205 87037033 60 87043115 200 87052020 100 95043000 20
87036017 405 87037034 110 87043116 400 87052030 200 95044000 20
87036021 5 87037035 160 87043124 100 87052040 400 95045000 20
87036022 5 87037036 260 87043125 200 87054020 100 95049000 20
87036023 5 87037037 460 87043126 400 87054030 200 95051000 20
87036024 55 87037041 100 87043221 100 87054040 400 95059000 20
87036025 105 87037042 100 87043222 200 87111010 5 96140000 20
87036026 205 87037043 100 87043223 400 87111020 5
87036027 405 87037044 150 87044114 100 87111030 5
87036031 60 87037045 200 87044115 200 87111040 200
87036032 60 87037046 300 87044116 400 87112010 5
87036033 60 87037047 500 87044124 100 87112020 5
87036034 110 87038021 50 87044125 200 87112030 5
87036035 160 87038022 100 87044126 400 87112040 200
87036036 260 87038023 200 87044221 100 87113010 5
87036037 460 87038024 400 87044222 200 87113020 5
87036041 100 87039011 30 87044223 400 87113030 5
87036042 100 87039012 30 87044321 100 87113040 200
87036043 100 87039013 30 87044322 200 87114010 5
87036044 150 87039021 80 87044323 400 87114020 5
87036045 200 87039022 130 87045114 100 87114030 5
87036046 300 87039023 230 87045115 200 87114040 200
87036047 500 87039024 430 87045116 400 87115010 5
87037011 5 87041020 100 87045124 100 87115020 5
87037012 5 87041030 200 87045125 200 87115030 5
87037013 5 87041040 400 87045126 400 87115040 200
87037014 55 87042114 100 87045221 100 87116040 200
87037015 105 87042115 200 87045222 200 87119010 5
87037016 205 87042116 400 87045223 400 87119020 5
87037017 405 87042124 100 87046021 50 87119030 5
87037021 5 87042125 200 87046022 100 87119040 200
87037022 5 87042126 400 87046023 200 87161030 200
87037023 5 87042221 100 87046024 400 87162030 200
87037024 55 87042222 200 87049021 100 87163130 200
87037025 105 87042223 400 87049022 200 87163930 200
87037026 205 87042321 100 87049023 400 87164030 200
87037027 405 87042322 200 87051020 100 87168012 200
87037031 60 87042323 400 87051030 200 87168092 200
ማሳሰቢያ፡- ከላይ የተቀመጠው የኤክሳይዝ ታክስ መጣኔ ዋጋን መሰረት አድርጎ ሇተቀመጠው
(Advalorem based) ብቻ እንጂ መሇኪያን መሰረት አድርጎ የተቀመጠው የኤክሳይዝ ታክስ
መጣኔ ያልተካተተበት ከመሆኑም በተጨማሪ ሇማጣቃሻ ብቻ እንጂ በህግ ፊት ማስረጃ ሆኖ
ሊቀርብ እንደማይችል እንገልጻሇን፡፡

Volume Two-1

Uploaded by

Volume Two-1

Uploaded by

THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

ETHIOPIAN CUSTOMS COMMISSION

VOLUME II (CHAPTER 64-CHAPTER 97)

January 10, 2023

64 Foot wear, gaiters and the like; parts of such articles.

87 Vehicles other thanrailwayortramwayrolling-stock,andpartsandaccessoriesthereof.

94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed

Second Schedule Tariff

-This is acombined Tariff/StatisticalNomenclaturebasedonthe2017VersionoftheHarmonizedSystem.

2. Second Schedule Tariff:

(A)Import Tariff at conditionally reduced rates or free of Customs duty.

- OnthebasisoftherecommendationoftheCustomsCooperationCouncilontheuse of standard units of quantity

2. (a) Any reference in a heading toanarticleshallbetakentoincludeareferencetothatarticleincompleteor

FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS,

Footwear, gaiters and the like; parts of such articles

Heading H.S. Tariff Description Std. Unit Duty

64.02 Other footwear with outer soles and uppers of rubber or

6402.91 6402.9100 -- Covering the ankle 2u 35%

64.03 Footwear with outer soles of rubber, plastics, leather or

- Other footwear with outer soles of leather:

6403.99 6403.9900 --Other 2u 35%

64.04 Footwear with outer soles of rubber, plastics, leather or

Heading H.S. Tariff Description Std. Unit Duty

64.05 Other footwear.

6405.20 6405.2000 - With uppers of textile materials 2u 35%

64.06 Parts of footwear (including uppers whether or not attached

Headgear and parts thereof

(b) Asbestos headgear (heading 68.12) ; or

Heading H.S. Tariff Description Std. Unit Duty

65.06 Other headgear, whether or not lined or trimmed.

6506.91 6506.9100 -- Of rubber or of plastics kg 35%

peaks and chinstraps, for headgear.

Umbrellas, sun umbrellas, walking-sticks, seat-sticks,

Heading H.S. Tariff No. Description Std. Unit Duty

66.01 Umbrellas and sun umbrellas (including walking-stick

6601.91 6601.9100 --Having a telescopic shaft u 35%

6601.99 6601.9900 --Other u 35%

66.02 6602.00 Walking-sticks, seat-sticks, whips, riding-crops and the like.

66.03 Parts, trimmings and accessories of articles of heading 66.01

6603.9010 --- Other parts of articles of heading 66.01 kg 15%

6603.9090 --- Other kg 35%

Prepared feathers and down and articles made of feathers or of down;

(a) Filtering or straining cloth of human hair (heading 59.11);

2.-Heading 67.01 does not cover:

3.-Heading 67.02 does not cover:

Heading H.S. Tariff Description Std. Unit Duty

Heading H.S. Tariff Description Std. Unit Duty

6704.90 6704.9000 - Of other materials kg 35%

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR

Articles of stone, plaster, cement, asbestos,

(h) Dental burrs (heading 90.18);

Heading H.S. Tariff Description Std. Unit Duty

68.02 Worked monumental or building stone (except slate) and

Heading H.S. Tariff Description Std. Unit Duty

6802.21 6802.2100 --Marble, travertine and alabaster kg 35%

6802.92 6802.9200 -- Other calcareous stone kg 35%

68.04 Millstones, grindstones, grinding wheels and the like,

6804.30 6804.3000 - Hand sharpening or polishing stones kg 15%

68.05 Natural or artificial abrasive powder or grain, on a base of

Heading H.S. Tariff Description Std. Unit Duty

68.07 Articles of asphalt or of similar material (for example,

68.09 Articles of plaster or of compositions based on plaster.

68.10 Articles of cement, of concrete or of artificial stone, whether

68.11 Articles of asbestos-cement, of cellulose fibre-cement or the

6811.89 6811.8900 -- Other articles kg 35%

68.12 Fabricated asbestos fibres; mixtures with a basis of asbestos

Heading H.S. Tariff Description Std. Unit Duty

6812.80 6812.8000 - Of crocidolite kg 35%

68.13 Friction material and articles thereof (for example, sheets

- Not containing asbestos:

68.14 Worked mica and articles of mica, including agglomerated

68.15 Articles of stone or of other mineral substances (including

6815.11 6815.1100 -- Carbon fibres kg 35%

6815.20 6815.2000 - Articles of peat kg 35%

(d) Cermets of heading 81.13;

Heading H.S. Tariff Description Std.Unit Duty