Custom Tariff PDF

Customs
Tariff
Departmental
Consolidation
2014
BSF5019 (E) Rev. 13
PROTECTION SERVICE INTEGRITY

WARNING
Users of this Departmental Consolidation are reminded that
it is prepared for convenience of reference only and that, as
such, has no official sanction.
Printed copies may be

available from booksellers.
Catalogue No. PS36-1/2014E-PDF
ISSN: 1927-419X Customs Tariff 2014
ISBN: 978-0-660-20165-8
www.cbsa.gc.ca
CUSTOMS TARIFF - SCHEDULE
TABLE OF CONTENTS
CUSTOMS TARIFF
An Act respecting the imposition of, and providing relief against the imposition of, duties of customs and Coding
System
General Rules for the Interpretation of the Harmonized System
List of Countries and Applicable Tariff Treatments
Administrative Guidelines
TABLE OF SECTIONS AND CHAPTERS OF THE HARMONIZED SYSTEM
SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS
Chapter
1 Live animals
2 Meat and edible meat offal
3 Fish and crustaceans, molluscs and other aquatic invertebrates
4 Dairy produce; birds eggs; natural honey; edible products of animal origin, not elsewhere specified or included
5 Products of animal origin, not elsewhere specified or included
SECTION II
VEGETABLE PRODUCTS
6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
7 Edible vegetables and certain roots and tubers
8 Edible fruit and nuts; peel of citrus fruit or melons
9 Coffee, tea, mat and spices
10 Cereals
11 Products of the milling industry; malt; starches; inulin; wheat gluten
12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
13 Lac; gums, resins and other vegetable saps and extracts
14 Vegetable plaiting materials; vegetable products not elsewhere specified or included
SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE

PRODUCTS; PREPARED EDIBLE FATS;
ANIMAL OR VEGETABLE WAXES
15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Issued January 1, 2014

II
SECTION IV
PREPARED FOODSTUFFS;
BEVERAGES, SPIRITS AND VINEGAR; TOBACCO
AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter
16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
17 Sugars and sugar confectionery
18 Cocoa and cocoa preparations
19 Preparations of cereals, flour, starch or milk; pastry cooks products
20 Preparations of vegetables, fruit, nuts or other parts of plants
21 Miscellaneous edible preparations
22 Beverages, spirits and vinegar
23 Residues and waste from the food industries; prepared animal fodder
24 Tobacco and manufactured tobacco substitutes
SECTION V
MINERAL PRODUCTS
25 Salt; sulphur; earths and stone; plastering materials, lime and cement
26 Ores, slag and ash
27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of
isotopes
I. - Chemical elements
II. - Inorganic acids and inorganic oxygen compounds of non-metals
III. - Halogen or sulphur compounds of non-metals
IV. - Inorganic bases and oxides, hydroxides and peroxides of metals
V. - Salts and peroxysalts, of inorganic acids and metals
VI. - Miscellaneous
29 Organic chemicals
I. - Hydrocarbons and their halogenated, sulphonated, nitrated or nitrosated derivatives
II. - Alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
III. - Phenols, phenol-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives

III
Chapter
IV. - Ethers, alcohol peroxides, ether peroxides, ketone peroxides, epoxides with a three-membered ring, acetals and
hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives
V. - Aldehyde-function compounds
VI. - Ketone-function compounds and quinone-function compounds
VII. - Carboxylic acids and their anhydrides, halides, peroxides and peroxyacids and their halogenated, sulphonated, nitrated
or nitrosated derivatives
VIII. - Esters of inorganic acids of non-metals and their salts, and their halogenated, sulphonated, nitrated or nitrosated
derivatives
IX. - Nitrogen-function compounds
X. - Organo-inorganic compounds, heterocyclic compounds, nucleic acids and their salts, and sulphonamides
XI. - Provitamins, vitamins and hormones
XII. - Glycosides and vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other
derivatives
XIII. - Other organic compounds
30 Pharmaceutical products
31 Fertilizers
32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes;
putty and other mastics; inks
33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations
34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing
or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of
plaster
35 Albuminoidal substances; modified starches; glues; enzymes
36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
37 Photographic or cinematographic goods
38 Miscellaneous chemical products
SECTION VII
PLASTICS AND ARTICLES THEREOF;

RUBBER AND ARTICLES THEREOF
39 Plastics and articles thereof
I. - Primary forms
II. - Waste, parings and scrap; semi-manufactures; articles
40 Rubber and articles thereof

IV
SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES

THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS,
HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT
(OTHER THAN SILK-WORM GUT)
Chapter
41 Raw hides and skins (other than furskins) and leather
42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-
worm gut)
43 Furskins and artificial fur; manufactures thereof
SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL;

CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW,
OF ESPARTO OR OF OTHER PLAITING MATERIALS;
BASKETWARE AND WICKERWORK
44 Wood and articles of wood; wood charcoal
45 Cork and articles of cork
46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;

RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD;
PAPER AND PAPERBOARD AND ARTICLES THEREOF
47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
48 Paper and paperboard; articles of paper pulp, of paper or of paperboard
49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
SECTION XI
TEXTILES AND TEXTILE ARTICLES

50 Silk
51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric
52 Cotton
53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
54 Man-made filaments; strip and the like of man-made textile materials
55 Man-made staple fibres
56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
57 Carpets and other textile floor coverings
58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

Chapter
59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
60 Knitted or crocheted fabrics
61 Articles of apparel and clothing accessories, knitted or crocheted
62 Articles of apparel and clothing accessories, not knitted or crocheted
63 Other made up textile articles; sets; worn clothing and worn textile articles; rags
I. - Other made up textile articles
II. - Sets
III. - Worn clothing and worn textile articles; rags
SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS,

WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND
PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE
THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
64 Footwear, gaiters and the like; parts of such articles
65 Headgear and parts thereof
66 Umbrellas, sun umbrellas, 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
SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA

OR SIMILAR MATERIALS; CERAMIC PRODUCTS;
GLASS AND GLASSWARE
68 Articles of stone, plaster, cement, asbestos, mica or similar materials
69 Ceramic products
I. - Goods of siliceous fossil meals or of similar siliceous earths, and refractory goods
II. - Other ceramic products
70 Glass and glassware
SECTION XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS

STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL
AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles
thereof; imitation jewellery; coin
I. - Natural or cultured pearls and precious or semi-precious stones
II. - Precious metals and metals clad with precious metal

VI
Chapter
III. - Jewellery, goldsmiths and silversmiths wares and other articles
SECTION XV
BASE METALS AND ARTICLES OF BASE METAL
Chapter
72 Iron and steel
I. - Primary materials; products in granular or powder form
II. - Iron and non-alloy steel
III. - Stainless steel
IV. - Other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
73 Articles of iron or steel
74 Copper and articles thereof
75 Nickel and articles thereof
76 Aluminum 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
SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES;

ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND
REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND
REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
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
SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED

TRANSPORT EQUIPMENT
86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof;
mechanical (including electro-mechanical) traffic signalling equipment of all kinds

VII
Chapter
87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
88 Aircraft, spacecraft, and parts thereof
89 Ships, boats and floating structures
SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,

CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS;
PARTS AND ACCESSORIES THEREOF
90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts
and accessories thereof
91 Clocks and watches and parts thereof
92 Musical instruments; parts and accessories of such articles
SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
93 Arms and ammunition; parts and accessories thereof
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not
elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
95 Toys, games and sports requisites; parts and accessories thereof
96 Miscellaneous manufactured articles
SECTION XXI
WORKS OF ART, COLLECTORS PIECES AND ANTIQUES
97 Works of art, collectors pieces and antiques
98 Special classification provisions - non-commercial
I. -Relief provisions
II. -Prohibition provisions
99 Special classification provisions - commercial

AN ACT RESPECTING THE IMPOSITION OF, AND PROVIDING RELIEF AGAINST

THE IMPOSITION OF, DUTIES OF CUSTOMS AND CODING SYSTEM
The complete Customs Tariff Act may be found on the Department of Justice website at :
http://laws-lois.justice.gc.ca/eng/acts/C-54.011/index.html.
i
GENERAL RULES FOR THE INTERPRETATION

OF THE HARMONIZED SYSTEM
Classification of goods in the Nomenclature shall be governed by the following principles:
1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification
shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such
headings or Notes do not otherwise require, according to the following provisions.
2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished,
provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished
article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as
complete or finished by virtue of this Rule), presented unassembled or disassembled.
(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of
that material or substance with other materials or substances. Any reference to goods of a given material or substance
shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification
of goods consisting of more than one material or substance shall be according to the principles of Rule 3.
3. When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more headings,
classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general
description. However, when two or more headings each refer to part only of the materials or substances contained in
mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as
equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets
for retail sale, which cannot be classified by reference to Rule 3 (a), shall be classified as if they consisted of the material
or component which gives them their essential character, insofar as this criterion is applicable.
(c) When goods cannot be classified by reference to Rule 3 (a) or 3 (b), they shall be classified under the heading which
occurs last in numerical order among those which equally merit consideration.
4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the
goods to which they are most akin.
5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein:
(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers,
specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the
articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule
does not, however, apply to containers which give the whole its essential character.
(b) Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented with the goods therein
shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not
binding when such packing materials or packing containers are clearly suitable for repetitive use.
6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of
those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that
only subheadings at the same level are comparable. For the purpose of this Rule the relative Section and Chapter Notes also
apply, unless the context otherwise requires.
CANADIAN RULES
1. For legal purposes, the classification of goods in the tariff items of a subheading or of a heading shall be determined according
to the terms of those tariff items and any related Supplementary Notes and, mutatis mutandis, to the General Rules for the
Interpretation of the Harmonized System, on the understanding that only tariff items at the same level are comparable. For the
purpose of this Rule the relative Section, Chapter and Subheading Notes also apply, unless the context otherwise requires.
2. Where both a Canadian term and an international term are presented in this Nomenclature, the commonly accepted meaning
and scope of the international term shall take precedence.
3. For the purpose of Rule 5 (b) of the General Rules for the Interpretation of the Harmonized System, packing materials or
packing containers clearly suitable for repetitive use shall be classified under their respective headings.

LIST OF COUNTRIES AND
APPLICABLE TARIFF TREATMENTS
The following countries and territories are designated beneficiary countries for
the purposes of the tariff treatments indicated. Tariff Treatment abbreviations are
defined in Section 27 of the Customs Tariff.
Tariff Treatment
Country Name MFN GPT LDCT Other
Afghanistan X X X
Albania X
Algeria X X
American Samoa X X
Andorra X
Angola X X X
Anguilla X X CCCT
Antigua and Barbuda X X CCCT
Antilles, Netherlands X X
Argentina X X
Armenia X X
Ascension Island X X
Australia X AUT
Austria X
Azerbaijan X X
Bahamas X X CCCT
Bahrain X X
Bangladesh X X X
Barbados X X CCCT
Belarus X
Belgium X
Belize X X CCCT
Benin X X X
Bermuda X X CCCT
Bhutan X X X
Bolivia X X
Bosnia and Herzegovina X X
Botswana X X
Brazil X X
British Indian Ocean Territory X X
Brunei X X
Bulgaria X
Burkina Faso X X X

Tariff Treatment
Burma X
Burundi X X X
Cambodia X X X
Cameroon X X
Cape Verde X X X
Cayman Islands X X CCCT
Central African Republic X X X
Chad X X X
Channel Islands X
Chile X X CT
China X X
Christmas Island X X
Cocos (Keeling) Islands X X
Colombia X X COLT
Comoros X X X
Congo X X
Cook Islands X X
Costa Rica X X CRT
Cte dIvoire X X
Croatia X X
Cuba X X
Cyprus X
Czech Republic X
Democratic Republic of Congo X X X
Denmark X
Djibouti X X X
Dominica X X CCCT
Dominican Republic X X
Ecuador X X
Egypt X X
El Salvador X X
Equatorial Guinea X X X
Eritrea X X X
Estonia X
Ethiopia X X X
Falkland Islands X X
Fiji X X
Finland X
France X

Tariff Treatment
French Polynesia X X
Gabon X X
Gambia X X X
Georgia X X
Germany X
Ghana X X
Gibraltar X X
Greece X
Grenada X X CCCT
Guam X X
Guatemala X X
Guinea X X X
Guinea-Bissau X X X
Guyana X X CCCT
Haiti X X X
Honduras X X
Hong Kong X X
Hungary X
Iceland X IT
India X X
Indonesia X X
Iran X X
Iraq X X
Ireland X
Isle of Man X
Israel X X CIAT
Italy X
Jamaica X X CCCT
Japan X
Jordan X X JT
Kazakhstan X X
Kenya X X
Kiribati X X X
Kosovo X
Kuwait X X
Kyrgyzstan X X
Laos X X X
Latvia X
Lebanon X X

Tariff Treatment
Lesotho X X X
Liberia X X X
Libya X
Liechtenstein X SLT
Lithuania X
Luxembourg X
Macao X X
Macedonia X X
Madagascar X X X
Malawi X X X
Malaysia X X
Maldives X X X
Mali X X X
Malta X
Mariana Islands X X
Marshall Islands X X
Mauritania X X X
Mauritius X X
Mexico X X MT, MUST
Micronesia X X
Moldova X X
Monaco X
Mongolia X X
Montenegro X
Montserrat X X CCCT
Morocco X X
Mozambique X X X
Namibia X X
Nauru X X
Nepal X X X
Netherlands X
New Caledonia and Dependencies X X
New Zealand X NZT
Nicaragua X X
Niger X X X
Nigeria X X
Niue X X
Norfolk Island X X
North Africa, Spanish X X

Tariff Treatment
Norway X NT
Oman X X
Pakistan X X
Palau X X
Panama X X PAT
Papua New Guinea X X
Paraguay X X
Peru X X PT
Philippines X X
Pitcairn X X
Poland X
Portugal X
Puerto Rico X UST, MUST
Qatar X X
Romania X
Russia X X
Rwanda X X X
Saint Helena and Dependencies X X
Saint Kitts and Nevis X X CCCT
Saint Lucia X X CCCT
Saint Vincent and the Grenadines X X CCCT
Samoa X X X
San Marino X
Sao Tome and Principe X X X
Saudi Arabia X
Senegal X X X
Serbia X
Seychelles X X
Sierra Leone X X X
Singapore X X
Slovakia X
Slovenia X
Solomon Islands X X X
Somalia X X X
South Africa X X
South Korea X X
South Sudan X X X
Southern and Antarctic Territories
X X
French
Spain X
Revised December 6, 2013

Tariff Treatment
Sri Lanka X X
Sudan X X X
Suriname X X
Swaziland X X
Sweden X
Switzerland X SLT
Syria X X
Taiwan X
Tajikistan X X
Tanzania X X X
Thailand X X
Timor-Leste X X X
Togo X X X
Tokelau Islands X X
Tonga X X
Trinidad and Tobago X X CCCT
Tristan Da Cunha X X
Tunisia X X
Turkey X X
Turkmenistan X X
Turks and Caicos Islands X X CCCT
Tuvalu X X X
Uganda X X X
Ukraine X X
United Arab Emirates X X
United Kingdom X
United States of America X UST, MUST
Uruguay X X
Uzbekistan X X
Vanuatu X X X
Vatican (Holy See) X
Venezuela X X
Vietnam X X
Virgin Islands, British X X CCCT
Virgin Islands, U.S.A. X X
West Indies, French X
Yemen X X X
Zambia X X X
Zimbabwe X X

ADMINISTRATIVE GUIDELINES
i
1. The following table lists symbols and abbreviations with their corresponding meaning which may be found throughout the Customs Tariff.
Abbreviation / symbol Meaning

$ Canadian dollars
$/doz Canadian dollars per dozen
$/hl Canadian dollars per hectolitre
$/kg Canadian dollars per kilogram
$/litre Canadian dollars per litre
$/m Canadian dollars per square metre
$/tonne Canadian dollars per tonne
% percent
Canadian cents
/doz Canadian cents per dozen
/kg Canadian cents per kilogram
/litre Canadian cents per litre
degrees
A.P.I. degrees American Petroleum Institute
C degrees Celsius
Ci/g microcuries per gram
A amperes
ABS acrylonitrile-butadiene-styrene
AC alternating currrent
Ag silver
AGV automated guided vehicle
AISI American Iron and Steel Institute
Al aluminum
Al2O3 aluminum oxide, alumnia, corundum
ANSI American National Standards Institute
API or A.P.I. American Petroleum Institute
As arsenic
ASTM American Society for Testing and Materials
AUT Australia Tariff
AWG American Wire Gauge
AWWA American Water Works Association
B2O3 boron oxide
Be beryllium
Bi bismuth
BiMOS combination of bipolar and metal oxide semiconductor technologies
BP British Pharmacopoeia
Bq becquerels
Bq/g becquerels per gram
BR butadiene rubber
BTU British thermal unit
Ca calcium
CAN/CGSB-4.2 No. 36-M89 Government of Canada, Canadian General Standards Board -
publication 4.2 No.36-M89 Textile Test Methods - Air Premeability
CaO calcium oxide
cc cubic centimetres
CCCT Commonwealth Caribbean Countries Tariff
CCMC Canadian Construction Materials Centre
Cd cadmium

ii

CF Chlorofluorocarbons
cg centigrams
CIAT Canada-Israel Agreement Tariff
CIFTA Canada-Israel Free Trade Agreement
CIIR or BIIR halo-isobutene-isoprene rubber
cm centimetres
cm square centimetres
cm cubic centimetres
CMT Corrugated Medium Test
cN centinewtons
cN/tex centinewtons per tex
Co cobalt
COLT Colombia Tariff
CR chloroprene (chlorobutadiene) rubber
Cr chromium
Cr2O3 chromium (III) oxide
CRT cathode-ray tube
CRT Costa Rica Tariff
CT Chile Tariff
Cu copper
DC direct current
DIMMs electronic dual in-line memory modules
dl/g decilitres per gram
dm cubic decimetres
doz dozen
DRAM dynamic read-write random access memory
dyne/cm dyne per centimetre
EEPROM electrically erasable programmable read only memory
EPDM ethylene-propylene-non-conjugated diene rubber
etc. et cetera
Fe iron
Fe2O3 hematite
FLASH E PROM flash memories
g grams
g.v.w. gross vehicle weight
g/cm grams per cubic centimetre
g/m grams per square metre
GPT General Preferential Tariff
H3BO3 boric acid
HBFC hydrobromofluorocarbons
HCFC hydrochlorofluorocarbons
HCH hexachlorocyclohexane
Hem-Fir Canadian timber species (western hemlock and amabilis fir)
manufactured and marketed together
HFC hydrofluorocarbons
Hz hertz
IF intermediate frequency
IIR isobutene-isoprene (butyl) rubber
INN International Non-proprietary Name

iii

IPC-4101 Association Connecting Electronics Industries (originally Institute for
Printed Circuits) - Specification for Base Materials for Rigid and
Multilayer Printed Boards
IR infra-red
IR isoprene rubber
ISO International Organization for Standardization
IT Iceland Tariff
K2O potassium oxide
kcal kilocalories
kcal/kg kilocalories per kilogram
kg kilograms
kg/m kilograms per metre
kJ kilojoules
kN kilonewtons
kN/m kilonewtons per metre
kPa kilopascals
kPa.m/g Mullen burst index
kV kilovolts
kVA kilovolts-amperes
kvar kilovars or kilovolts-amperes-reactive
kW kilowatts
L. Linnaeus (latin)
l/m litre per metre
LCD liquid crystal display
LDCT Least Developed Country Tariff
LED light emitting diode
m metres
m- meta-
m square metres
m cubic metres
m/s cubic metres per second
MDF medium density fibreboard
MDI diphenylmethane-4, 4'-diisocyanate
Meas. measure
MFN Most-Favoure-Nation Tariff
mg milligrams
Mg magnesium
mg/cm milligrams per square centimetre
MgO magnesium oxide
MHz megahertz
MIDI musical instrument digital interface
min minute
ml millilitres
mm millimetres
mm/sec. square millimetres per second
mN millinewtons
Mn manganese
mono one or single
MOS metal oxide semiconductor
MPa megapascals

iv

Manufacturers Standardization Society of the Valve and Fittings
MSS Industry
MT Mexico Tariff
MUST Mexico-United States Tariff
MVA megavolt amperes
MW megawatt
n- normal-
N.m newton metre (torque)
N/m newtons per metre (surface tension)
Na2O sodium monoxide
NaOH sodium hydroxide
NB nota bene
NBR acrylonitrile-butadiene rubber
NCO isocyanate - functional group of atoms -N=C=O (1 nitrogen, 1 carbon, 1
oxygen)
NF National Formulary
Ni nickel
NIOSH National Institute for Occupational Safety and Health
No. or Nos. number
NT Norway Tariff
NZT New Zealand Tariff
O oxygen
o- ortho-
OSB oriented strand board
p- para-
P2O5 diphosphorus pentoxide
Pb lead
PBB polybrominated biphenyls
PBD phenylbiphenyloxadiazole (2-phenyl-5(4-biphenylyl)-1,3,4-oxadiazole
PbO lead monoxide, lead oxide
PCB polychlorinated biphenyls
PCT polychlorinated terphenyls
PFC perfluorocarbons
pH potential of hydrogen
POPOP 1,4-bis-2-(5-phenyloxazolyl)-benzene
PPO 2,5-diphenyloxazole
PT Peru Tariff
PTO power take-off
PVC poly(vinyl chloride)
RAM random access memory
RC Rockwell scale "C"
RF radio frenquency
rH redoxpotential
ROM read-only memory
S sulphur
S.P.F. spruce, pine, fir
SAE J1392 980XF Society of Automotive Engineers standard
SAN styrene-acrylonitrile
Sb antimony

v

SBR styrene-butadiene rubber
sec seconds
Si silicon
SIMMs electronic single in-line memory modules
SiO2 silica, silicon oxide, silicon dioxide
SLT Switzerland Liechtenstein Tariff
Sn tin
spp. species plural (latin)
SRAM static read-write random access
SS statistical suffix
T tesla
Te tellurium
TIMS Train Information Monitoring System
TSNR technically specified natural rubber
USP United States Pharmacopeia
UST United States Tariff
UV ultra-violet
V volts
VA volt-amperes
var. varietas (latin) = variety
vol volume
W watts
W.O.G. water, oil, gas
XSBR carboxylated styrene-butadiene rubber
Zn zinc
Zr zirconium

vi
2. Throughout the Schedule, the following codes have been used to identify units of measure. Where the symbol "-" appears, neither a unit of
measure code nor a quantity are required.
UNIT OF MEASURE CODE UNIT OF MEASURE
CTM Mass in carats

DZN Number of dozen
GRM Mass in grams
GRO Gross (12 dozen)
HLT Liquid volume in hectolitres
KGM Mass in kilograms
KNS Mass in kilograms of named substance
KSD Mass in kilograms air dry
LPA Liquid volume in litres of pure alcohol
LTR Liquid volume in litres
MBQ Radioactivity in megabecquerels
MIL Thousands
MTK Area in square metres
MTQ Volume in cubic metres
MTR Metres
MWH Electrical energy in megawatt-hours
NAP Number of packages
NMB Number
PAR Number of pairs
SET Number of sets
TMQ Volume in thousands of cubic metres
TNE Mass in metric tonnes
TSD Mass in metric tonnes air dry

I-1
Section I
LIVE ANIMALS; ANIMAL PRODUCTS
Notes.
1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires,
includes a reference to the young of that genus or species.
2. Except where the context otherwise requires, throughout the Nomenclature any reference to "dried" products also covers
products which have been dehydrated, evaporated or freeze-dried.
Statistical Note. (NB This note does not form part of the Customs Tariff legislation.)
1. For statistical purposes, throughout the Nomenclature, the expression "certified organic" refers to an agricultural product that
has been certified under a system that meets the standards and procedures established by the Canadian Organic Products
Regulations made under the Canada Agricultural Products Act.

01 - i
Chapter 1
LIVE ANIMALS
Note.
1. This Chapter covers all live animals except:
(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 0308;
(b) Cultures of micro-organisms and other products of heading 30.02; and
(c) Animals of heading 95.08.
Supplementary Note.
1. For the purpose of heading 01.01 to 01.04 inclusive, the expression "pure-bred breeding animals" applies only to animals
certified by the Director of the Canadian National Livestock Records or the Secretary of any other governing association
incorporated under the Livestock Pedigree Act as being "pure-bred", imported specially for breeding purposes.

01 - 1
Tariff Unit of MFN Applicable

SS Description of Goods
Item Meas. Tariff Preferential Tariffs
01.01 Live horses, asses, mules and hinnies.
-Horses:
0101.21.00 00 - -Pure-bred breeding animals NMB Free CCCT, LDCT, GPT, UST,
MT, CT, CRT, IT, PT,
COLT, JT, PAT: Free
0101.29.00 - -Other Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
10 - - - - -For slaughter .......................................................................................... NMB
20 - - - - -For racing ............................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
0101.30.00 00 -Asses NMB Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
0101.90.00 00 -Other NMB Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
01.02 Live bovine animals.
-Cattle:
0102.21.00 - -Pure-bred breeding animals Free CCCT, LDCT, GPT, UST,

MT, CT, CRT, PT, COLT,
JT, PAT: Free
10 - - - - -Dairy....................................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB

JT, PAT: Free
10 - - - - -Dairy....................................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
-Buffalo:
0102.31.00 00 - -Pure-bred breeding animals NMB Free CCCT, LDCT, GPT, UST,
JT, PAT: Free
0102.39.00 00 - -Other NMB Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
0102.90.00 00 -Other NMB Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
01.03 Live swine.

01 - 2

0103.10.00 00 -Pure-bred breeding animals NMB Free CCCT, LDCT, GPT, UST,
JT, PAT: Free
-Other:
0103.91.00 00 - -Weighing less than 50 kg NMB Free CCCT, LDCT, GPT, UST,
JT, PAT: Free
0103.92.00 00 - -Weighing 50 kg or more NMB Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
01.04 Live sheep and goats.
0104.10.00 -Sheep Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
10 - - - - -Pure-bred breeding animals ................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
0104.20.00 -Goats Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
10 - - - - -Pure-bred breeding animals ................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
01.05 Live poultry, that is to say, fowls of the species Gallus domesticus,
ducks, geese, turkeys and guinea fowls.
-Weighing not more than 185 g:
0105.11 - -Fowls of the species Gallus domesticus
0105.11.10 00 - - -For breeding purposes NMB Free CCCT, LDCT, GPT, UST,
JT, PAT: Free
- - - Broilers for domestic production:
0105.11.21 00 - - - - Within access commitment NMB 0.86each CCCT, LDCT, UST, CT,
PT, JT: Free
COLT: 0.36each
0105.11.22 00 - - - -Over access commitment NMB 238% but not

less than
30.8each
0105.11.90 00 - - -Other NMB Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
0105.12 - -Turkeys

01 - 3

JT, PAT: Free
0105.12.90 00 - - -Other NMB 8% CCCT, LDCT, GPT, UST,

JT, PAT: Free
0105.13 - -Ducks
JT, PAT: Free

JT, PAT: Free
0105.14 - -Geese
JT, PAT: Free

JT, PAT: Free
0105.15 - -Guinea fowls
JT, PAT: Free
0105.15.90 00 - - -Other NMB 2.5% CCCT, LDCT, GPT, UST,

JT, PAT: Free
-Other:
0105.94 - -Fowls of the species Gallus domesticus
0105.94.10 - - -For breeding purposes; 2.82/kg CCCT, LDCT, UST, CT,

Spent fowl; CRT, PT, COLT, JT: Free
Started pullets
- - - - -For breeding purposes;
Started pullets:
11 - - - - - -Weighing not more than 2,000 g .......................................................... KGM

12 - - - - - -Weighing more than 2,000 g ................................................................ KGM
20 - - - - -Spent fowl .............................................................................................. KGM
- - -Other:

01 - 4

0105.94.91 - - - -Within access commitment 1.9/kg CCCT, LDCT, UST, CT,
JT: Free
PT: 0.27/kg
COLT: 0.81/kg
10 - - - - -Weighing not more than 2,000 g ............................................................ KGM
20 - - - - -Weighing more than 2,000 g .................................................................. KGM
0105.94.92 - - - -Over access commitment 238% but not

less than
$1.25/kg
10 - - - - -Weighing not more than 2,000 g ............................................................ KGM
20 - - - - -Weighing more than 2,000 g .................................................................. KGM
0105.99 - -Other
- - -Turkeys:
0105.99.11 00 - - - -Within access commitment KGM 1.9/kg CCCT, LDCT, UST, CT,
JT: Free
PT: 0.27/kg
COLT: 0.81/kg
PAT: 1.14/kg
0105.99.12 00 - - - -Over access commitment KGM 154.5% but not

less than
$1.60/kg
0105.99.90 00 - - -Other KGM 3% CCCT, LDCT, UST, CT,

CRT, PT, COLT, JT,
PAT: Free
01.06 Other live animals.
-Mammals:
0106.11.00 00 - -Primates NMB Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
0106.12.00 00 - -Whales, dolphins and porpoises (mammals of the order Cetecea); NMB Free CCCT, LDCT, GPT, UST,
manatees and dugongs (mammals of the order Sirenia); seals, sea MT, CT, CRT, PT, COLT,
lions and walruses (mammals of the suborder Pinnipedia) JT, PAT: Free
0106.13.00 00 - -Camels and other camelids (Camelidae) NMB Free CCCT, LDCT, GPT, UST,
JT, PAT: Free
0106.14.00 00 - -Rabbits and hares NMB Free CCCT, LDCT, GPT, UST,
JT, PAT: Free

JT, PAT: Free
10 - - - - -Minks ...................................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB

01 - 5

0106.20.00 00 -Reptiles (including snakes and turtles) NMB Free CCCT, LDCT, GPT, UST,
JT, PAT: Free
-Birds:
0106.31.00 00 - -Birds of prey NMB Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
0106.32.00 00 - -Psittaciformes (including parrots, parakeets, macaws and cockatoos) NMB Free CCCT, LDCT, GPT, UST,
JT, PAT: Free
0106.33.00 00 - -Ostriches; emus (Dromaius novaehollandiae) NMB Free CCCT, LDCT, GPT, UST,
JT, PAT: Free

JT, PAT: Free
10 - - - - -Pet or song birds .................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
-Insects:
0106.41.00 - -Bees Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
- - - - -Honey bees, not including queen bees:
11 - - - - - -In packages of a weight not exceeding 1 kg ........................................ NAP
12 - - - - - -In packages of a weight exceeding 1 kg .............................................. NAP
20 - - - - -Queen bees............................................................................................ NMB
90 - - - - -Other ...................................................................................................... -
0106.49.00 00 - -Other - Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
0106.90.00 -Other Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
10 - - - - -Bait ......................................................................................................... -
90 - - - - -Other ...................................................................................................... -

02 - i
Chapter 2
MEAT AND EDIBLE MEAT OFFAL
Note.
1. This Chapter does not cover:
(a) Products of the kinds described in heading 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;
(b) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or
(c) Animal fat, other than products of heading 02.09 (Chapter 15).
1. For the purposes of this Chapter, the term "processed" covers meats which have been ground or comminuted, diced or cut
into sizes for stew meat or similar uses, rolled and skewered, or specially processed into fancy cuts, special shapes, or
otherwise made ready for particular uses by the retail consumer.

02 - 1

02.01 Meat of bovine animals, fresh or chilled.
0201.10 -Carcasses and half-carcasses
0201.10.10 - - -Within access commitment Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
10 - - - - -Veal ........................................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
0201.10.20 - - -Over access commitment 26.5% CCCT, LDCT, UST, MT,

CT, PT, COLT, JT: Free
PAT: 15.5%
10 - - - - -Veal ........................................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
0201.20 -Other cuts with bone in

JT, PAT: Free
10 - - - - -Veal ........................................................................................................ KGM
30 - - - - -Of bison.................................................................................................. KGM

80 - - - - -Other, processed.................................................................................... KGM
- - - - -Other:
91 - - - - - -Rib........................................................................................................ KGM
92 - - - - - -Hip........................................................................................................ KGM
93 - - - - - -Loin ...................................................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM

PAT: 15.5%
10 - - - - -Veal ........................................................................................................ KGM
- - - - -Other:
91 - - - - - -Rib........................................................................................................ KGM
92 - - - - - -Hip........................................................................................................ KGM
93 - - - - - -Loin ...................................................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM
0201.30 -Boneless

JT, PAT: Free
10 - - - - -Veal ........................................................................................................ KGM
50 - - - - -Of bison.................................................................................................. KGM

- - - - -Other:
Revised January 1, 2014

02 - 2

91 - - - - - -Brisket .................................................................................................. KGM
92 - - - - - -Chuck ................................................................................................... KGM
93 - - - - - -Rib ........................................................................................................ KGM
94 - - - - - -Hip ........................................................................................................ KGM
95 - - - - - -Loin ...................................................................................................... KGM
96 - - - - - -Forequarter........................................................................................... KGM
97 - - - - - -Hindquarter........................................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM

PAT: 15.5%
10 - - - - -Veal ........................................................................................................ KGM
20 - - - - -Other, processed .................................................................................... KGM
30 - - - - -Other, forequarter ................................................................................... KGM
40 - - - - -Other, hindquarter .................................................................................. KGM
- - - - -Other:
91 - - - - - -Brisket .................................................................................................. KGM
92 - - - - - -Chuck ................................................................................................... KGM
93 - - - - - -Rib ........................................................................................................ KGM
94 - - - - - -Hip ........................................................................................................ KGM
95 - - - - - -Loin ...................................................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM
02.02 Meat of bovine animals, frozen.
0202.10 -Carcasses and half-carcasses

JT, PAT: Free
10 - - - - -Veal ........................................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: 15.5%
10 - - - - -Veal ........................................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
0202.20 -Other cuts with bone in

JT, PAT: Free
10 - - - - -Veal ........................................................................................................ KGM
30 - - - - -Of bison .................................................................................................. KGM

80 - - - - -Other, processed .................................................................................... KGM
- - - - -Other:
91 - - - - - -Rib ........................................................................................................ KGM
92 - - - - - -Hip ........................................................................................................ KGM
93 - - - - - -Loin ...................................................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM

02 - 3

PAT: 15.5%
10 - - - - -Veal ........................................................................................................ KGM
- - - - -Other:
91 - - - - - -Rib........................................................................................................ KGM
92 - - - - - -Hip........................................................................................................ KGM
93 - - - - - -Loin ...................................................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM
0202.30 -Boneless

JT, PAT: Free
10 - - - - -Veal ........................................................................................................ KGM
50 - - - - -Of bison.................................................................................................. KGM

- - - - -Other, quarters : KGM
81 - - - - -Forequarter ............................................................................................ KGM
82 - - - - -Hindquarter ............................................................................................ KGM
- - - - -Other:
91 - - - - - -Brisket .................................................................................................. KGM
92 - - - - - -Chuck................................................................................................... KGM
93 - - - - - -Rib........................................................................................................ KGM
94 - - - - - -Flank .................................................................................................... KGM
95 - - - - - -Eye of round, outside round, inside round, outside flat and sirloin tip.. KGM
96 - - - - - -Hip........................................................................................................ KGM
97 - - - - - -Loin ...................................................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM

PAT: 15.5%
10 - - - - -Veal ........................................................................................................ KGM
30 - - - - -Other, forequarter................................................................................... KGM
40 - - - - -Other, hindquarter .................................................................................. KGM
- - - - -Other:
91 - - - - - -Brisket .................................................................................................. KGM
92 - - - - - -Chuck................................................................................................... KGM
93 - - - - - -Rib........................................................................................................ KGM
94 - - - - - -Flank .................................................................................................... KGM
95 - - - - - -Eye of round, outside round, inside round, outside flat and sirloin tip.. KGM
96 - - - - - -Other, hip ............................................................................................. KGM
97 - - - - - -Loin ...................................................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM
02.03 Meat of swine, fresh, chilled or frozen.
-Fresh or chilled:

02 - 4

0203.11.00 00 - -Carcasses and half-carcasses KGM Free CCCT, LDCT, GPT, UST,
JT, PAT: Free
0203.12.00 00 - -Hams, shoulders and cuts thereof, with bone in KGM Free CCCT, LDCT, GPT, UST,
JT, PAT: Free

JT, PAT: Free
10 - - - - -Spare ribs ............................................................................................... KGM
20 - - - - -Back ribs................................................................................................. KGM
- - - - -Other:
91 - - - - - -Processed ............................................................................................ KGM
99 - - - - - -Other .................................................................................................... KGM
-Frozen:
JT, PAT: Free
JT, PAT: Free

JT, PAT: Free
10 - - - - -Spare ribs ............................................................................................... KGM
20 - - - - -Back ribs................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
02.04 Meat of sheep or goats, fresh, chilled or frozen.
0204.10.00 00 -Carcasses and half-carcasses of lamb, fresh or chilled KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
-Other meat of sheep, fresh or chilled:
COLT, JT, PAT: Free
0204.22 - -Other cuts with bone in
0204.22.10 00 - - -Of lamb KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free

02 - 5

0204.22.20 00 - - -Of mutton KGM Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, CT, CRT,
IT, PT, COLT, JT,
PAT: Free
0204.23.00 00 - -Boneless KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
0204.30.00 00 -Carcasses and half-carcasses of lamb, frozen KGM Free AUT, NZT, CCCT, LDCT,
IT, NT, PT, COLT, JT,
PAT: Free
-Other meat of sheep, frozen:
0204.41.00 00 - -Carcasses and half-carcasses KGM 2% AUT, NZT, CCCT, LDCT,

IT, PT, COLT, JT,
PAT: Free
0204.42 - -Other cuts with bone in

COLT, JT, PAT: Free
0204.42.20 00 - - -Of mutton KGM 2% AUT, NZT, CCCT, LDCT,

IT, PT, COLT, JT,
PAT: Free
0204.43 - -Boneless

COLT, JT, PAT: Free
0204.43.20 00 - - -Of mutton KGM 2.5% AUT, NZT, CCCT, LDCT,

IT, PT, COLT, JT,
PAT: Free
0204.50.00 00 -Meat of goats KGM Free CCCT, LDCT, GPT, UST,

MT, CT, CRT, IT, NT, PT,
COLT, JT, PAT: Free
0205.00.00 00 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. KGM Free CCCT, LDCT, GPT, UST,
JT, PAT: Free
02.06 Edible offal of bovine animals, swine, sheep, goats, horses, asses,
mules or hinnies, fresh, chilled or frozen.
0206.10.00 00 -Of bovine animals, fresh or chilled KGM Free CCCT, LDCT, GPT, UST,
MT, CT, CRT, NT, PT,
COLT, JT, PAT: Free

02 - 6

-Of bovine animals, frozen:
0206.21.00 00 - -Tongues KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
0206.22.00 00 - -Livers KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
0206.29.00 00 - -Other KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
0206.30.00 00 -Of swine, fresh or chilled KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
-Of swine, frozen:
0206.41.00 00 - -Livers KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free

COLT, JT, PAT: Free
0206.80.00 00 -Other, fresh or chilled KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
0206.90.00 00 -Other, frozen KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
02.07 Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or
frozen.
-Of fowls of the species Gallus domesticus:
0207.11 - -Not cut in pieces, fresh or chilled
0207.11.10 00 - - -Spent fowl KGM 8% CCCT, LDCT, UST, CT,

CRT, NT, PT, COLT,
JT: Free
GPT: 5%
- - -Other:

02 - 7

0207.11.91 00 - - - -Within access commitment KGM 5% but not CCCT, LDCT, UST, CT,
less than NT, JT: Free
4.74/kg or PT: 0.7% but not less
more than than 0.67/kg or more
9.48/kg than 1.35/kg
COLT: 2% but not less
than 2.03/kg or more
than 4.06/kg
0207.11.92 00 - - - -Over access commitment KGM 238% but not

less than
$1.67/kg
0207.12 - -Not cut in pieces, frozen

CRT, NT, PT, COLT,
JT: Free
GPT: 5%
- - -Other:
less than NT, PT, JT: Free
4.74/kg or COLT: 2% but not less

less than
$1.67/kg
0207.13 - -Cuts and offal, fresh or chilled

CRT, NT, PT, COLT,
JT: Free
GPT: 4%
- - -Other:
than 4.06/kg
0207.13.92 00 - - - -Over access commitment, bone in KGM 249% but not

less than
$3.78/kg
0207.13.93 00 - - - -Over access commitment, boneless KGM 249% but not

less than
$6.74/kg

02 - 8

0207.14 - -Cuts and offal, frozen
0207.14.10 - - -Spent fowl 9% CCCT, LDCT, UST, CT,

CRT, NT, PT, COLT,
JT: Free
GPT: 5%
10 - - - - -Leg quarters ........................................................................................... KGM
20 - - - - -Legs, excluding leg quarters................................................................... KGM
30 - - - - -Wings, wing tips or parts thereof ............................................................ KGM
40 - - - - -Offal ........................................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
- - -Livers:
0207.14.21 00 - - - -Within access commitment KGM Free CCCT, LDCT, GPT, UST,
CT, CRT, NT, PT, COLT,
JT, PAT: Free

less than
$6.45/kg
- - -Other:
0207.14.91 - - - -Within access commitment 5% but not CCCT, LDCT, UST, CT,
10 - - - - -Leg quarters ........................................................................................... KGM
20 - - - - -Legs, excluding leg quarters................................................................... KGM
30 - - - - -Wings, wing tips or parts thereof ............................................................ KGM
- - - - -Offal:
41 - - - - - -Feet ...................................................................................................... KGM
49 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

less than
$3.78/kg

less than
$6.74/kg
-Of turkeys:
0207.24 - -Not cut in pieces, fresh or chilled
- - -Canner pack:

02 - 9

than 4.06/kg
PAT: 3% but not less
than 5.68/kg

less than
$2.11/kg
- - -Other:
than 4.06/kg
than 5.68/kg

less than
$1.95/kg
0207.25 - -Not cut in pieces, frozen
- - -Canner pack:
than 5.68/kg

less than
$2.11/kg
- - -Other:

02 - 10

than 5.68/kg

less than
$1.95/kg
0207.26 - -Cuts and offal, fresh or chilled
0207.26.10 00 - - -Within access commitment KGM 5% but not CCCT, LDCT, UST, CT,
than 5.68/kg
0207.26.20 00 - - -Over access commitment, bone in KGM 165% but not

less than
$2.94/kg
0207.26.30 00 - - -Over access commitment, boneless KGM 165% but not

less than
$4.82/kg
0207.27 - -Cuts and offal, frozen
- - -Livers:
JT, PAT: Free

less than
$4.51/kg
- - -Other:
than 5.68/kg

02 - 11

less than
$2.94/kg

less than
$4.82/kg
-Of ducks:
0207.41.00 00 - -Not cut in pieces, fresh or chilled KGM 8% CCCT, LDCT, UST, CT,
CRT, NT, PT, COLT, JT,
PAT: Free
GPT: 5%
0207.42.00 00 - -Not cut in pieces, frozen KGM 5.5% CCCT, LDCT, UST, MT,
JT, PAT: Free
GPT: 5%
0207.43.00 00 - -Fatty livers, fresh or chilled KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
0207.44.00 00 - -Other, fresh or chilled KGM 4% CCCT, LDCT, UST, CT,

PAT: Free
GPT: 4%
0207.45 - -Other, frozen
0207.45.10 00 - - -Livers KGM Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
0207.45.90 00 - - -Other KGM 4.5% CCCT, LDCT, UST, MT,

JT, PAT: Free
GPT: 4.5%
-Of geese:
0207.51.00 00 - -Not cut in pieces, fresh or chilled KGM 8% CCCT, LDCT, UST, CT,
PAT: Free
GPT: 5%
0207.52.00 00 - -Not cut in pieces, frozen KGM 5.5% CCCT, LDCT, UST, MT,
JT, PAT: Free
GPT: 5%
0207.53.00 00 - -Fatty livers, fresh or chilled KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free

02 - 12

0207.54.00 00 - -Other, fresh or chilled KGM 4% CCCT, LDCT, UST, CT,
PAT: Free
GPT: 4%
0207.55 - -Other, frozen
0207.55.10 00 - - -Livers KGM Free CCCT, LDCT, GPT, UST,

JT, PAT: Free

JT, PAT: Free
GPT: 4.5%
0207.60 -Of guinea fowls
- - -Fresh or chilled:
0207.60.11 00 - - - -Not cut in pieces KGM 8% CCCT, LDCT, UST, CT,

PAT: Free
GPT: 5%
0207.60.19 00 - - - -Other KGM 4% CCCT, LDCT, UST, CT,

PAT: Free
GPT: 4%
0207.60.20 00 - - -Not cut in pieces, frozen KGM 5.5% CCCT, LDCT, UST, MT,
JT, PAT: Free
GPT: 5%
- - -Other frozen:
0207.60.91 00 - - - -Livers KGM Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
0207.60.99 00 - - - -Other KGM 4.5% CCCT, LDCT, UST, MT,

JT, PAT: Free
GPT: 4.5%
02.08 Other meat and edible meat offal, fresh, chilled or frozen.
0208.10.00 00 -Of rabbits or hares KGM Free CCCT, LDCT, GPT, UST,
JT, PAT: Free
0208.30.00 00 -Of primates KGM Free CCCT, LDCT, GPT, UST,

JT, PAT: Free

02 - 13

0208.40 -Of whales, dolphins and porpoises (mammals of the order Cetecea); of
manatees and dugongs (mammals of the order Sirenia); of seals, sea
lions and walruses (mammals of the suborder Pinnipedia)
0208.40.10 00 - - -Of whales KGM Free CCCT, LDCT, GPT, UST,

MT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
0208.40.90 00 - - -Other KGM Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
0208.50.00 00 -Of reptiles (including snakes and turtles) KGM Free CCCT, LDCT, GPT, UST,
JT, PAT: Free
0208.60.00 00 -Of camels and other camelids (Camelidae) KGM Free CCCT, LDCT, GPT, UST,
JT, PAT: Free

JT, PAT: Free
10 - - - - -Of deer ................................................................................................... KGM
20 - - - - -Frogs' legs.............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
02.09 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.
0209.10.00 00 -Of pigs KGM Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
0209.90 -Other
0209.90.10 00 - - -Fat of fowls of the species Gallus domesticus, within access commitment KGM 5% but not CCCT, LDCT, UST, CT,
less than JT: Free
than 4.06/kg
0209.90.20 00 - - -Fat of fowls of the species Gallus domesticus, over access commitment KGM 249% but not
less than
$6.74/kg

02 - 14

0209.90.30 00 - - -Fat of turkeys, within access commitment KGM 5% but not CCCT, LDCT, UST, CT,
less than JT: Free
than 4.06/kg
than 5.68/kg
0209.90.40 00 - - -Fat of turkeys, over access commitment KGM 165% but not
less than
$4.82/kg
0209.90.90 00 - - -Other KGM 11% CCCT, LDCT, UST, CT,

CRT, PT, COLT, JT,
PAT: Free
GPT: 5%
02.10 Meat and edible meat offal, salted, in brine, dried or smoked; edible
flours and meals of meat or meat offal.
-Meat of swine:
JT, PAT: Free
0210.12.00 00 - -Bellies (streaky) and cuts thereof KGM Free CCCT, LDCT, GPT, UST,
MT, CT, CRT, NT, SLT,
PT, COLT, JT, PAT: Free

0210.20.00 00 -Meat of bovine animals KGM Free CCCT, LDCT, GPT, UST,
-Other, including edible flours and meals of meat or meat offal:
0210.91.00 00 - -Of primates KGM Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
0210.92.00 00 - -Of whales, dolphins and porpoises (mammals of the order Cetacea); of KGM Free CCCT, LDCT, GPT, UST,
manatees and dugongs (mammals of the order Sirenia); of seals, sea MT, CT, CRT, PT, COLT,
lions and walruses (mammals of the suborder Pinnipedia) JT, PAT: Free
0210.93.00 00 - -Of reptiles (including snakes and turtles) KGM Free CCCT, LDCT, GPT, UST,
JT, PAT: Free
0210.99 - -Other

02 - 15

- - -Meat of poultry:
0210.99.11 00 - - - -Of fowls of the species Gallus domesticus, within access commitment KGM 5% but not CCCT, LDCT, UST, CT,
less than JT: Free
than 4.06/kg
0210.99.12 00 - - - -Of fowls of the species Gallus domesticus, over access commitment, KGM 249% but not
bone in less than
$5.81/kg
0210.99.13 00 - - - -Of fowls of the species Gallus domesticus, over access commitment, KGM 249% but not
boneless less than
$10.36/kg
0210.99.14 00 - - - -Of turkeys, within access commitment KGM 5% but not CCCT, LDCT, UST, CT,
less than JT: Free
than 4.06/kg
than 5.68/kg
0210.99.15 00 - - - -Of turkeys, over access commitment, bone in KGM 165% but not
less than
$3.67/kg
0210.99.16 00 - - - -Of turkeys, over access commitment, boneless KGM 165% but not
less than
$6.03/kg
0210.99.19 00 - - - -Other KGM 2.5% CCCT, LDCT, UST, CT,

PAT: Free
GPT: 2.5%

COLT, JT, PAT: Free

03 - i
Chapter 3
FISH AND CRUSTACEANS, MOLLUSCS

AND OTHER AQUATIC INVERTEBRATES
Notes.
(a) Mammals of heading 01.06;
(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);
(c) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or
unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets
of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or
(d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).
2. In this Chapter the term ''pellets'' means products which have been agglomerated either directly by compression or by the
addition of a small quantity of binder.

03 - 1

03.01 Live fish.
-Ornamental fish:
0301.11.00 00 - -Freshwater - Free CCCT, LDCT, GPT, UST,

MT, MUST, CT, CRT, IT,
NT, SLT, PT, COLT, JT,
PAT: Free

PAT: Free
-Other live fish:
0301.91.00 - -Trout (Salmo trutta, Oncorhyncus mykiss, Oncorhyncus clarki, Free CCCT, LDCT, GPT, UST,
Oncorhyncus aguabonita, Oncorhyncus gilae, Oncorhyncus apache MT, MUST, CT, CRT, IT,
and Oncorhyncus chrysogaster) NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -For commercial fish farms...................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
0301.92.00 00 - -Eels (Anguilla spp.) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0301.93.00 00 - -Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon KGM Free CCCT, LDCT, GPT, UST,
idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon MT, MUST, CT, CRT, IT,
piceus) NT, SLT, PT, COLT, JT,
PAT: Free
0301.94.00 00 - -Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus KGM Free CCCT, LDCT, GPT, UST,
orientalis) MT, MUST, CT, CRT, IT,
PAT: Free
0301.95.00 00 - -Southern bluefin tunas (Thunnus maccoyii) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -For commercial fish farms...................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of
heading 03.04.
-Salmonidae, excluding livers and roes:

03 - 2

0302.11.00 - -Trout (Salmo trutta, Oncorhyncus mykiss, Oncorhyncus clarki, Free CCCT, LDCT, GPT, UST,
Oncorhyncus aguabonita, Oncorhyncus gilae, Oncorhyncus apache MT, MUST, CT, CRT, IT,
and Oncorhyncus chrysogaster) NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Rainbow (Oncorhynchus mykiss), farmed.............................................. KGM
90 - - - - -Other ...................................................................................................... KGM
0302.13.00 - -Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Free CCCT, LDCT, GPT, UST,
Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus MT, MUST, CT, CRT, IT,
kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Chum (Oncorhynchus keta).................................................................... KGM
20 - - - - -Coho (Oncorhynchus kisutch) ................................................................ KGM
30 - - - - -Pink (Oncorhynchus gorbuscha) ............................................................ KGM
40 - - - - -Sockeye (Oncorhynchus nerka) ............................................................. KGM
50 - - - - -Spring (Oncorhynchus tschawytscha) .................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
0302.14.00 - -Atlantic salmon (Salmo salar and Hucho hucho) Free CCCT, LDCT, GPT, UST,
PAT: Free
- - - - -Atlantic (Salmo salar):
11 - - - - - -Farmed ................................................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Danube (Hucho hucho) .......................................................................... KGM

PAT: Free
-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae,

Scophthalmidae and Citharidae), excluding livers and roes:
0302.21.00 - -Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Free CCCT, LDCT, GPT, UST,
Hippoglossus stenolepis) MT, MUST, CT, CRT, IT,
PAT: Free
10 - - - - -Atlantic (Hippoglossus hippoglossus)..................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
0302.22.00 00 - -Plaice (Pleuronectes platessa) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0302.23.00 00 - -Sole (Solea spp.) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0302.24.00 00 - -Turbots (Psetta maxima) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

03 - 3


PAT: Free
-Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito

(Euthynnus (Katsuwonus) pelamis), excluding livers and roes:
0302.31.00 00 - -Albacore or longfinned tunas (Thunnus alalunga) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0302.32.00 00 - -Yellowfin tunas (Thunnus albacares) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0302.33.00 00 - -Skipjack or stripe-bellied bonito KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0302.34.00 00 - -Bigeye tunas (Thunnus obesus) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
PAT: Free
PAT: Free

PAT: Free
-Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis

spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella
(Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel
(Scomber scombrus, Scomber australasicus, Scomber japonicus), jack
and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum)
and swordfish (Xiphias gladius), excluding livers and roes:
0302.41.00 00 - -Herrings (Clupea harengus, Clupea pallasii) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

03 - 4

0302.42.00 00 - -Anchovies (Engraulis spp.) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0302.43.00 00 - -Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella KGM Free CCCT, LDCT, GPT, UST,
spp.), brisling or sprats (Sprattus sprattus) MT, MUST, CT, CRT, IT,
PAT: Free
0302.44.00 00 - -Mackerel (Scomber scombrus, Scomber australasicus, Scomber KGM Free CCCT, LDCT, GPT, UST,
japonicus) MT, MUST, CT, CRT, IT,
PAT: Free
0302.45.00 00 - -Jack and horse mackerel (Trachurus spp.) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0302.46.00 00 - -Cobia (Rachycentron canadum) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0302.47.00 00 - -Swordfish (Xiphias gladius) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae,

Macrouridae, Melanonidae, Merlucciidae, Moridae and
Muraenolepididae, excluding livers and roes:
0302.51.00 - -Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Atlantic (Gadus morhua)......................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
0302.52.00 00 - -Haddock (Melanogrammus aeglefinus) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0302.53.00 00 - -Coalfish (Pollachius virens) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0302.54.00 00 - -Hake (Merluccius spp., Urophycis spp.) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

03 - 5

0302.55.00 00 - -Alaska Pollack (Theragra chalcogramma) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0302.56.00 00 - -Blue whitings (Micromesistius poutassou, Micromesistius australis) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp.,

Clarias spp., lctalurus spp.), carp (Cyprinus carpio, Carassius
carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp.,
Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile
perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers
and roes:
0302.71.00 00 - -Tilapias (Oreochromis spp.) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0302.72.00 00 - -Catfish (Pangasius spp., Silurus spp., Clarias spp., lctalurus spp.) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
PAT: Free
PAT: Free

PAT: Free
-Other fish, excluding livers and roes:
0302.81.00 - -Dogfish and other sharks Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Dogfish ................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

03 - 6

0302.82.00 00 - -Rays and skates (Rajidae) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0302.83.00 00 - -Toothfish (Dissostichus spp.) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0302.84.00 00 - -Seabass (Dicentrarchus spp.) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0302.85.00 00 - -Seabream (Sparidae) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -Perch (Perca) ......................................................................................... KGM
20 - - - - -Lingcod (Ophiodon elongatus) ............................................................... KGM
30 - - - - -Monkfish (Lophiidae) .............................................................................. KGM
80 - - - - -Other freshwater..................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
0302.90.00 -Livers and roes 3% CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Of herring ............................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
03.03 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.
-Salmonidae, excluding livers and roes:
0303.11.00 00 - -Sockeye salmon (red salmon) (Oncorhynchus nerka) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0303.12.00 - -Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Free CCCT, LDCT, GPT, UST,
Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus MT, MUST, CT, CRT, IT,
masou and Oncorhynchus rhodurus) NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Chum (Oncorhynchus keta).................................................................... KGM
20 - - - - -Coho (Oncorhynchus kisutch) ................................................................ KGM
30 - - - - -Pink (Oncorhynchus gorbuscha) ............................................................ KGM
40 - - - - -Spring (Oncorhynchus tschawytscha) .................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

03 - 7

0303.13.00 00 - -Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0303.14.00 00 - -Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, KGM Free CCCT, LDCT, GPT, UST,
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus MT, MUST, CT, CRT, IT,
apache and Oncorhynchus chrysogaster) NT, SLT, PT, COLT, JT,
PAT: Free

PAT: Free
-Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp.,

Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius,
carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp.,
Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile
perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers
and roes:
PAT: Free
0303.24.00 00 - -Catfish (Pangasius spp., Silurus spp., Clarias spp., lctalurus spp.) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
PAT: Free
PAT: Free

PAT: Free
-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae,

Scophthalmidae and Citharidae), excluding livers and roes:
0303.31.00 - -Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Free CCCT, LDCT, GPT, UST,
Hippoglossus stenolepis) MT, MUST, CT, CRT, IT,
PAT: Free
10 - - - - -Atlantic (Hippoglossus hippoglossus) .................................................... KGM
20 - - - - -Pacific (Hippoglossus stenolepis) .......................................................... KGM
30 - - - - -Greenland (Reinhardtius hippoglossoides) ............................................ KGM

03 - 8

0303.32.00 00 - -Plaice (Pleuronectes platessa) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0303.33.00 00 - -Sole (Solea spp.) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0303.34.00 00 - -Turbots (Psetta maxima) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito

(Euthynnus (Katsuwonus) pelamis), excluding livers and roes:
0303.41.00 00 - -Albacore or longfinned tunas (Thunnus alalunga) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0303.42.00 00 - -Yellowfin tunas (Thunnus albacares) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0303.43.00 00 - -Skipjack or stripe-bellied bonito KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0303.44.00 00 - -Bigeye tunas (Thunnus obesus) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
PAT: Free
PAT: Free

03 - 9

PAT: Free
-Herrings (Clupea harengus, Clupea pallasii), sardines (Sardina

pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or
sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus), jack and horse mackerel (Trachurus
spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius),
excluding livers and roes:
PAT: Free
0303.53.00 00 - -Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella KGM Free CCCT, LDCT, GPT, UST,
spp.), brisling or sprats (Sprattus sprattus) MT, MUST, CT, CRT, IT,
PAT: Free
0303.54.00 00 - -Mackerel (Scomber scombrus, Scomber australasicus, Scomber KGM Free CCCT, LDCT, GPT, UST,
japonicus) MT, MUST, CT, CRT, IT,
PAT: Free
0303.55.00 00 - -Jack and horse mackerel (Trachurus spp.) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0303.56.00 00 - -Cobia (Rachycentron canadum) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
PAT: Free
-Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae,

Macrouridae, Melanonidae, Merlucciidae, Moridae and
Muraenolepididae, excluding livers and roes:
0303.63.00 - -Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Atlantic (Gadus morhua) ........................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
PAT: Free

03 - 10

PAT: Free
PAT: Free
PAT: Free
0303.68.00 00 - -Blue whitings (Micromesistius poutassou, Micromesistius australis) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Other fish, excluding livers and roes:
0303.81.00 - -Dogfish and other sharks Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Shark fins ............................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
0303.82.00 00 - -Rays and skates (Rajidae) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
PAT: Free
0303.84.00 00 - -Seabass (Dicentrarchus spp.) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Monkfish (Lophiidae) .............................................................................. KGM
20 - - - - -Sablefish (Anoplopma fimbria) ............................................................... KGM
30 - - - - -Pacific perch (Sebastes alutus) .............................................................. KGM

03 - 11

40 - - - - -Scorpionfish (Scorpaenidae) .................................................................. KGM
80 - - - - -Other freshwater .................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
0303.90.00 -Livers and roes 3% CCCT, LDCT, UST, MT,

MUST, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
10 - - - - -Of herring ............................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
03.04 Fish fillets and other fish meat (whether or not minced), fresh, chilled or
frozen.
-Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius

spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio,
Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys
spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.),
Nile perch (Lates niloticus) and snakeheads (Channa spp.):
PAT: Free
0304.32.00 00 - -Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0304.33.00 00 - -Nile Perch (Lates niloticus) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Fresh or chilled filets of other fish:
0304.41.00 00 - -Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, KGM Free CCCT, LDCT, GPT, UST,
kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic NT, SLT, PT, COLT, JT,
salmon (Salmo salar) and Danube salmon (Hucho hucho) PAT: Free
PAT: Free
0304.43.00 - -Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Free CCCT, LDCT, GPT, UST,
Scophthalmidae and Citharidae) MT, MUST, CT, CRT, IT,
PAT: Free

03 - 12

10 - - - - -Turbots (Psetta maxima, Scophthalmidae)............................................. KGM
20 - - - - -Soles (Solea spp.) .................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
0304.44.00 - -Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Free CCCT, LDCT, GPT, UST,
Macrouridae, Melanonidae, Merlucciidae, Moridae and MT, MUST, CT, CRT, IT,
Muraenolepididae NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) .................. KGM
20 - - - - -Haddock (Melanogrammus aeglefinus).................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
PAT: Free
PAT: Free

PAT: Free
10 - - - - -Freshwater.............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
-Other, fresh or chilled:
0304.51.00 00 - -Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., KGM Free CCCT, LDCT, GPT, UST,
Clarias spp., lctalurus spp.), carp (Cyprinus carpio, Carassius MT, MUST, CT, CRT, IT,
carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., NT, SLT, PT, COLT, JT,
Cirrhinus spp., Mylopharyngodon piceus), eels (Anguila spp.), Nile PAT: Free
perch (Lates niloticus) and snakeheads (Channa spp.)
0304.52.00 00 - -Salmonidae KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
0304.53.00 00 - -Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
PAT: Free
PAT: Free

03 - 13

PAT: Free
-Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp.,

Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio,
Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys
spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.),
Nile perch (Lates niloticus) and snakeheads (Channa spp.):
PAT: Free
0304.62.00 00 - -Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0304.63.00 00 - -Nile Perch (Lates niloticus) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae,

Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and
Muraenolepididae:
0304.71.00 00 - -Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
PAT: Free
PAT: Free
PAT: Free

03 - 14

PAT: Free

PAT: Free
-Frozen fillets of other fish:
0304.81.00 00 - -Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, KGM Free CCCT, LDCT, GPT, UST,
kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic NT, SLT, PT, COLT, JT,
PAT: Free
0304.83.00 - -Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Free CCCT, LDCT, GPT, UST,
Scophthalmidae and Citharidae) MT, MUST, CT, CRT, IT,
PAT: Free
10 - - - - -Atlantic halibut (Hippoglossus hippoglossus) ......................................... KGM
20 - - - - -Pacific halibut (Hippoglossus stenolepis) ............................................... KGM
30 - - - - -Soles (Solea spp.) .................................................................................. KGM
40 - - - - -Turbots (Psetta maxima, Scophthalmidae)............................................. KGM
90 - - - - -Other ...................................................................................................... KGM
PAT: Free
PAT: Free
PAT: Free
0304.87.00 00 - -Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito KGM Free CCCT, LDCT, GPT, UST,
(Euthynnus (Katsuwonus) pelamis) MT, MUST, CT, CRT, IT,
PAT: Free

PAT: Free

03 - 15

10 - - - - -Mackerel (Scomber scombrus, Scomber australasicus, Scomber
japonicus)............................................................................................... KGM
20 - - - - -Other salmonidae................................................................................... KGM
80 - - - - -Other freshwater .................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Other, frozen:
0304.91.00 - -Swordfish (Xiphias gladius) Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Blocks and slabs, minced....................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
0304.92.00 - -Toothfish (Dissostichus spp.) Free CCCT, LDCT, GPT, UST,

PAT: Free
90 - - - - -Other ...................................................................................................... KGM
Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile PAT: Free
PAT: Free
0304.95.00 - -Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Free CCCT, LDCT, GPT, UST,
Muraenolepididae, other than Alaska Pollack (Theragra NT, SLT, PT, COLT, JT,
chalcogramma) PAT: Free
- - - - -Blocks and slabs, minced:

11 - - - - - -Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)................ KGM
12 - - - - - -Pollock (Pollachius pollachius, Pollachius virens)................................ KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Other blocks and slabs:
81 - - - - - -Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)................ KGM
82 - - - - - -Haddock (Melanogrammus aeglefinus) ............................................... KGM
83 - - - - - -Pollock (Pollachius pollachius, Pollachius virens)................................ KGM
89 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
10 - - - - -Surimi ..................................................................................................... KGM
- - - - -Other blocks and slabs:

03 - 16

33 - - - - - -Halibut (Hippoglossus hippoglossus, Hippoglossus stenolepis) .......... KGM
35 - - - - - -Soles (Solea spp.) ................................................................................ KGM
36 - - - - - -Turbots (Psetta maxima, Scophthalmidae) .......................................... KGM
39 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
03.05 Fish, dried, salted or in brine; smoked fish, whether or not cooked
before or during the smoking process; flours, meals and pellets of fish,
fit for human consumption.
0305.10.00 00 -Flours, meals and pellets of fish, fit for human consumption KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0305.20.00 -Livers and roes of fish, dried, smoked, salted or in brine 3% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
10 - - - - -Livers ...................................................................................................... KGM
20 - - - - -Roes ....................................................................................................... KGM
-Fish fillets, dried, salted or in brine, but not smoked:
0305.32.00 00 - -Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Smoked fish, including fillets, other than edible fish offal:
0305.41.00 00 - -Pacific salmon (Oncorhynchus nerka, Oncorhyncus gorbuscha, KGM Free CCCT, LDCT, GPT, UST,
Oncorhyncus keta, Oncorhyncus tschawytscha, Oncorhyncus MT, MUST, CT, CRT, IT,
kisutch, Oncorhyncus masou and Oncorhyncus rhodurus), Atlantic NT, SLT, PT, COLT, JT,
PAT: Free
PAT: Free

03 - 17

Clarias spp., lctalurus spp.), carp (Cyprinus carpio, Carussius MT, MUST, CT, CRT, IT,
carussius, Ctenopharyngodon idellus, Hypophthalmichthys spp., NT, SLT, PT, COLT, JT,

PAT: Free
10 - - - - -Cod fillets ............................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Dried fish, other than edible fish offal, whether or not salted but not
smoked:
PAT: Free

PAT: Free
-Fish, salted but not dried or smoked and fish in brine, other than edible
fish offal:
PAT: Free
PAT: Free
0305.63.00 00 - -Anchovies (Engraulis spp.) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Fish fins, heads, tails, maws and other edible fish offal:

03 - 18

0305.71.00 00 - -Shark fins KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
0305.72.00 00 - -Fish heads, tails and maws KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
03.06 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried,
salted or in brine; smoked crustaceans, whether in shell or not, whether
or not cooked before or during the smoking process; crustaceans, in
shell, cooked by steaming or by boiling in water, whether or not chilled,
frozen, dried, salted or in brine; flours, meals and pellets of crustaceans,
fit for human consumption.
-Frozen:
0306.11.00 00 - -Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., KGM 5% CCCT, LDCT, UST, MT,
Jasus spp.) MUST, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
0306.12 - -Lobsters (Homarus spp.)
0306.12.10 00 - - -Smoked KGM 4% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%

PAT: Free
0306.14 - -Crabs
0306.14.10 00 - - -King or snow for processing KGM Free CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
0306.14.90 - - -Other 5% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
10 - - - - -King ........................................................................................................ KGM
20 - - - - -Snow ...................................................................................................... KGM
30 - - - - -Dungeness ............................................................................................. KGM

03 - 19

90 - - - - -Other ...................................................................................................... KGM
0306.15.00 00 - -Norway lobsters (Nephrops norvegicus) KGM 5% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
0306.16.00 00 - -Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0306.17.00 - -Other shrimps and prawns Free CCCT, LDCT, GPT, UST,
PAT: Free
- - - - -In shell:
11 - - - - - -Numbering less than 33 per kg ............................................................ KGM
12 - - - - - -Numbering 33-45 per kg ...................................................................... KGM
16 - - - - - -Numbering 89-110 per kg .................................................................... KGM
17 - - - - - -Numbering 111-132 per kg................................................................... KGM
18 - - - - - -Numbering 133-154 per kg .................................................................. KGM
19 - - - - - -Numbering more than 154 per kg ........................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
0306.19.00 00 - -Other, including flours, meals and pellets of crustaceans, fit for human KGM 5% CCCT, LDCT, UST, MT,
consumption MUST, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
-Not frozen:
0306.21.00 00 - -Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., KGM 5% CCCT, LDCT, UST, MT,
Jasus spp.) MUST, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
0306.22 - -Lobsters (Homarus spp.)

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
0306.22.90 - - -Other Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Live......................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

03 - 20

0306.24.00 00 - -Crabs KGM 5% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
0306.25.00 00 - -Norway lobsters (Nephrops norvegicus) KGM 5% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
0306.26.00 00 - -Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
0306.27.00 - -Other shrimps and prawns Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -In shell .................................................................................................... KGM
20 - - - - -Shelled ................................................................................................... KGM
0306.29.00 00 - -Other, including flours, meals and pellets of crustaceans, fit for human KGM 5% CCCT, LDCT, UST, MT,
consumption MUST, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
03.07 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted
or in brine; smoked molluscs, whether in shell or not, whether or not
cooked before or during the smoking process; flours, meals and pellets
of molluscs, fit for human consumption.
-Oysters:
0307.11 - -Live, fresh or chilled
0307.11.10 00 - - -In shell KGM 3% CCCT, LDCT, GPT, UST,

PAT: Free
0307.11.20 00 - - -Shelled KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
0307.19 - -Other
0307.19.10 00 - - -Smoked KGM 2% CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free

03 - 21

10 - - - - -Frozen .................................................................................................... KGM
20 - - - - -Dried, salted or in brine .......................................................................... KGM
-Scallops, including queen scallops, of the genera Pecten, Chlamys or

Placopecten:
0307.21.00 - -Live, fresh or chilled Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -In shell.................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
0307.29 - -Other
0307.29.10 00 - - -Frozen KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
0307.29.90 00 - - -Other KGM 4% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
-Mussels (Mytilus spp., Perna spp.):

PAT: Free
10 - - - - -Farmed................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
0307.39 - -Other

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%

PAT: Free
-Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and

squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis
spp.):
0307.41.00 00 - -Live, fresh or chilled KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

03 - 22


PAT: Free
- - - - -Frozen:
11 - - - - - -Cuttle fish ............................................................................................. KGM
12 - - - - - -Squid .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Octopus (Octopus spp.):
PAT: Free

PAT: Free
0307.60 -Snails, other than sea snails

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%

PAT: Free
10 - - - - -Live, fresh, chilled or frozen.................................................................... KGM
-Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae,

Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae,
Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae):

PAT: Free
- - - - -Geoduck clams:
11 - - - - - -In shell .................................................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Other clams:
21 - - - - - -In shell .................................................................................................. KGM
29 - - - - - -Other .................................................................................................... KGM
0307.79 - -Other

03 - 23

0307.79.10 00 - - -Smoked KGM 6.5% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 6%

PAT: Free
- - - - -Frozen:
11 - - - - - -Geoduck clams .................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Dried, salted or in brine:
21 - - - - - -Geoduck clams .................................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
-Abalone (Haliotis spp.):
PAT: Free
0307.89 - -Other

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%

PAT: Free
-Other, including flours, meals and pellets, fit for human consumption:

PAT: Free
10 - - - - -In shell.................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
0307.99 - -Other

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%

03 - 24

PAT: Free
10 - - - - -Frozen .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
03.08 Aquatic invertebrates other than crustaceans and molluscs, live, fresh,
chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates
other than crustaceans and molluscs, whether or not cooked before or
during the smoking process; flours, meals and pellets of aquatic
invertebrates other than crustaceans and molluscs, fit for human
consumption.
-Sea cucumbers (Stichopus japonicus, Holothurioidea):
PAT: Free
0308.19 - -Other

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%

PAT: Free
-Sea urchins (Strongylocentrotus spp., Paracentrotus lividus,

Loxechinus albus, Echichinus esculentus):
PAT: Free
0308.29 - -Other

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%

PAT: Free
0308.30 -Jellyfish (Rhopilema spp.)

03 - 25

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%

PAT: Free
0308.90 -Other

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%

PAT: Free

04 - i
Chapter 4
DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY;

EDIBLE PRODUCTS OF ANIMAL ORIGIN,
NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes.
1. The expression "milk" means full cream milk or partially or completely skimmed milk.
2. For the purposes of heading 04.05:
(a) The term "butter" means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned
butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a
maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not
contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless
lactic-acid-producing bacteria.
(b) The expression "dairy spreads" means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in
the product, with a milkfat content of 39% or more but less than 80% by weight.
3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in
heading 04.06 provided that they have the three following characteristics:
(a) a milkfat content, by weight of the dry matter, of 5% or more;
(b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and
(c) they are moulded or capable of being moulded.
(a) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated
on the dry matter (heading 17.02); or
(b) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins,
calculated on the dry matter) (heading 35.02) or globulins (heading 35.04).
Subheading Notes.
1. For the purposes of subheading 0404.10, the expression "modified whey" means products consisting of whey constituents,
that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey
constituents have been added, and products obtained by mixing natural whey constituents.
2. For the purposes of subheading 0405.10 the term "butter" does not include dehydrated butter or ghee (subheading 0405.90).
Supplementary Notes.
1. The weight of the packages shall be included in the weight of the goods for the purpose of calculating the customs duties on
the goods classified under the following tariff item Nos.:
0402.10.10 or 0402.10.20
0402.21.11 or 0402.21.12
0402.29.11 or 0402.29.12
0402.91.10 or 0402.91.20
0402.99.10 or 0402.99.20
0403.90.11 or 0403.90.12
0404.10.21 or 0404.10.22
2. For goods classified under tariff item No. 0406.20.11, 0406.20.12, 0406.90.11 or 0406.90.12 and originating in Australia,
when in packages of a weight not exceeding 1 kg each, the weight of the packages shall be included in the weight of the goods
for the purpose of calculating the customs duties on the goods.
3. Milk protein substances with a milk protein content of less than 85% by weight, calculated on the dry matter, are classified in
tariff item No. 0404.90.10 or 0404.90.20. Milk protein substances with a milk protein content of 85% or more by weight,
calculated on the dry matter, are classified in Chapter 35 (subheading 3504.00).

04 - ii
1. For the purposes of classification Nos. 0409.00.00.21, 0409.00.00.22, 0409.00.00.23, 0409.00.00.24, 0409.00.00.25, and
409.00.00.26, the descriptive terms "Extra white", "White", "Golden", "Light amber", "Dark amber", and "Dark", are defined in
the Honey Regulations C.R.C.,c .287 made pursuant to the Canada Agricultural Products Act (R.S., 1985, c. 20 (4th Supp.).

04 - 1

04.01 Milk and cream, not concentrated nor containing added sugar or other
sweetening matter.
0401.10 -Of a fat content, by weight, not exceeding 1%
0401.10.10 00 - - -Within access commitment KGM 7.5% CCCT, LDCT, UST, CT,
CRT, PT, JT: Free
GPT: 7.5%
COLT: 3%
PAT: 4.5%
0401.10.20 00 - - -Over access commitment HLT 241% but not

less than
$34.50/hl
0401.20 -Of a fat content, by weight, exceeding 1% but not exceeding 6%
PT, JT: Free
GPT: 7.5%
COLT: 3%
PAT: 4.5%
0401.20.20 00 - - -Over access commitment HLT 241% but not

less than
$34.50/hl
0401.40 -Of a fat content, by weight, exceeding 6% but not exceeding 10%
PT, JT: Free
GPT: 7.5%
COLT: 3%
PAT: 4.5%
0401.40.20 00 - - -Over access commitment KGM 292.5% but not

less than
$2.48/kg
0401.50 -Of a fat content, by weight, exceeding 10%
PT, JT: Free
GPT: 7.5%
COLT: 3%
PAT: 4.5%

less than
$2.48/kg
04.02 Milk and cream, concentrated or containing added sugar or other

sweetening matter.

04 - 2

0402.10 -In powder, granules or other solid forms, of a fat content, by weight, not
exceeding 1.5%
0402.10.10 00 - - -Within access commitment KGM 3.32/kg AUT, NZT, CCCT, LDCT,
UST, CT, CRT, JT,
PAT: Free
PT: 0.47/kg
COLT: 1.42/kg

less than
$2.01/kg
-In powder, granules or other solid forms, of a fat content, by weight,

exceeding 1.5%:
0402.21 - -Not containing added sugar or other sweetening matter
- - -Milk:
0402.21.11 00 - - - -Within access commitment KGM 3.32/kg AUT, NZT, CCCT, LDCT,
UST, CT, JT, PAT: Free
PT: 0.47/kg
COLT: 1.42/kg

less than
$2.82/kg
- - -Cream:
0402.21.21 00 - - - -Within access commitment KGM 6.5% CCCT, LDCT, UST, CT,
PT, JT, PAT: Free
COLT: 2.5%

less than
$4.29/kg
0402.29 - -Other
- - -Milk:
UST, CT, JT, PAT: Free
PT: 0.47/kg
COLT: 1.42/kg

less than
$2.82/kg
- - -Cream:

04 - 3

PT, JT, PAT: Free
COLT: 2.5%

less than
$4.29/kg
-Other:
0402.91 - -Not containing added sugar or other sweetening matter
0402.91.10 00 - - -Within access commitment KGM 2.84/kg CCCT, LDCT, UST, CT,
CRT, PT, JT: Free
COLT: 1.21/kg
PAT: 0.94/kg
0402.91.20 00 - - -Over access commitment KGM 259% but not

less than
78.9/kg
0402.99 - -Other
CRT, JT: Free
AUT: 1.74/kg
NZT: 1.74/kg
PT: 0.40/kg
COLT: 1.21/kg
PAT: 0.94/kg
0402.99.20 00 - - -Over access commitment KGM 255% but not

less than
95.1/kg
04.03 Buttermilk, curdled milk and cream, yogourt, kephir and other fermented
or acidified milk and cream, whether or not concentrated or containing
added sugar or other sweetening matter or flavoured or containing
added fruit, nuts or cocoa.
0403.10 -Yogourt
0403.10.10 - - -Within access commitment 6.5% CCCT, LDCT, UST, CT,

IT, NT, SLT, PT, COLT,
JT: Free
PAT: 3.5%
10 - - - - -Certified organic ..................................................................................... KGM
20 - - - - -Not certified organic ............................................................................... KGM
0403.10.20 - - -Over access commitment 237.5% but not

less than
46.6/kg
0403.90 -Other

04 - 4

- - -Powdered buttermilk:
UST, CT, CRT, JT: Free
PT: 0.47/kg
COLT: 1.42/kg
PAT: 1.99/kg

less than
$2.07/kg
- - -Other:
CRT, IT, NT, SLT, COLT,
PT, JT: Free
GPT: 7.5%
PAT: 4.5%

less than
$2.15/kg
04.04 Whey, whether or not concentrated or containing added sugar or other

sweetening matter; products consisting of natural milk constituents,
whether or not containing added sugar or other sweetening matter, not
elsewhere specified or included.
0404.10 -Whey and modified whey, whether or not concentrated or containing

added sugar or other sweetening matter
0404.10.10 00 - - -Whey protein concentrate KGM 4.94/kg CCCT, LDCT, UST, CT,
CRT, JT, PAT: Free
PT: 0.70/kg
COLT: 2.11/kg
- - -Powdered whey:
CRT, JT, PAT: Free
PT: 0.47/kg
COLT: 1.42/kg

less than
$2.07/kg
0404.10.90 - - -Other 11% CCCT, LDCT, UST, CT,

CRT, PT, JT, PAT: Free
GPT: 11%
COLT: 4.5%
10 - - - - -Condensed or evaporated ...................................................................... KGM
20 - - - - -Modified whey......................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

04 - 5

0404.90 -Other
0404.90.10 - - -Within access commitment 3% CCCT, LDCT, UST, CT,

CRT, SLT, PT, JT,
PAT: Free
COLT: 2.5%
- - - - -Blended dairy powder:
11 - - - - - -Containing, by weight, more than 50% skimmed milk powder............. KGM
12 - - - - - -Containing, by weight, more than 50% whey powder .......................... KGM
19 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
0404.90.20 - - -Over access commitment 270% but not

less than
$3.15/kg
- - - - -Blended dairy powder:
11 - - - - - -Containing, by weight, more than 50% skimmed milk powder............. KGM
12 - - - - - -Containing, by weight, more than 50% whey powder .......................... KGM
19 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
04.05 Butter and other fats and oils derived from milk; dairy spreads.
0405.10 -Butter
0405.10.10 00 - - -Within access commitment KGM 11.38/kg AUT, NZT, CCCT, LDCT,
UST, CT, JT: Free
PT: 1.62/kg
COLT: 4.87/kg
PAT: 6.82/kg

less than
$4.00/kg
0405.20 -Dairy spreads
0405.20.10 00 - - -Within access commitment KGM 7% CCCT, LDCT, UST, CT,

SLT, PT, JT: Free
GPT: 7%
COLT: 3%
PAT: 4%

less than
$2.88/kg
0405.90 -Other
CRT, PT, JT, PAT: Free
GPT: 7.5%
COLT: 3%

04 - 6

less than
$5.12/kg
04.06 Cheese and curd.
0406.10 -Fresh (unripened or uncured) cheese, including whey cheese, and curd
0406.10.10 - - -Within access commitment 3.32/kg NZT, CCCT, LDCT, UST,

CT, IT, JT: Free
PT: 0.47/kg
COLT: 1.42/kg
PAT: 1.99/kg
10 - - - - -Cream cheese, excluding whey and buttermilk cheese ......................... KGM
90 - - - - -Other ...................................................................................................... KGM

less than
$4.52/kg
0406.20 -Grated or powdered cheese, of all kinds
- - -Cheddar and Cheddar types:
0406.20.11 - - - -Within access commitment 2.84/kg AUT, NZT, CCCT, LDCT,

UST, CT, CRT, JT: Free
PT: 0.40/kg
COLT: 1.21/kg
PAT: 1.70/kg
10 - - - - -Cheddar.................................................................................................. KGM
20 - - - - -Cheddar types ........................................................................................ KGM

less than
$3.58/kg
- - -Other:
0406.20.91 - - - -Within access commitment 3.32/kg NZT, CCCT, LDCT, UST,

CT, PT, JT: Free
COLT: 1.42/kg
PAT: 1.99/kg
10 - - - - -Parmesan ............................................................................................... KGM
20 - - - - -Romano .................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

less than
$5.11/kg
0406.30 -Processed cheese, not grated or powdered
0406.30.10 - - -Within access commitment 3.32/kg NZT, CCCT, LDCT, UST,

CT, SLT, PT, JT: Free
COLT: 1.42/kg
PAT: 1.99/kg

04 - 7

- - - - -Cheddar and cheddar types:
11 - - - - - -Cheddar ............................................................................................... KGM
12 - - - - - -Cheddar types...................................................................................... KGM
20 - - - - -Gruyre .................................................................................................. KGM
30 - - - - -Swiss...................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

less than
$4.34/kg
0406.40 -Blue-veined cheese and other cheese containing veins produced by

Penicillium roqueforti
0406.40.10 00 - - -Within access commitment KGM 3.32/kg NZT, CCCT, LDCT, UST,
CT, CRT, PT, JT: Free
COLT: 1.42/kg
PAT: 1.99/kg

less than
$5.33/kg
0406.90 -Other cheese
- - -Cheddar and Cheddar types:
0406.90.11 - - - -Within access commitment 2.84/kg AUT, NZT, CCCT, LDCT,

UST, CT, JT: Free
PT: 0.40/kg
COLT: 1.21/kg
PAT: 1.70/kg
10 - - - - -Cheddar ................................................................................................. KGM
- - - - -Cheddar types:
21 - - - - - -Colby, Monterey Jack, Farmer or Brick ................................................ KGM
29 - - - - - -Other .................................................................................................... KGM

less than
$3.53/kg
- - -Camembert and Camembert types:

CT, JT: Free
PT: 0.47/kg
COLT: 1.42/kg
PAT: 1.99/kg
10 - - - - -Camembert ............................................................................................ KGM
20 - - - - -Camembert types................................................................................... KGM

less than
$5.78/kg
- - -Brie and Brie types:

04 - 8


CT, JT: Free
PT: 0.47/kg
COLT: 1.42/kg
PAT: 1.99/kg
10 - - - - -Brie ......................................................................................................... KGM
20 - - - - -Brie types ............................................................................................... KGM

less than
$5.50/kg
- - -Gouda and Gouda types:

CT, JT: Free
PT: 0.47/kg
COLT: 1.42/kg
PAT: 1.99/kg
10 - - - - -Gouda..................................................................................................... KGM
20 - - - - -Edam ...................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

less than
$4.23/kg
- - -Provolone and Provolone types:

CT, JT: Free
PT: 0.47/kg
COLT: 1.42/kg
PAT: 1.99/kg
10 - - - - -Provolone ............................................................................................... KGM
20 - - - - -Provolone types...................................................................................... KGM

less than
$5.08/kg
- - -Mozzarella and Mozzarella types:
0406.90.61 00 - - - -Within access commitment KGM 3.32/kg NZT, CCCT, LDCT, UST,
CT, JT: Free
PT: 0.47/kg
COLT: 1.42/kg
PAT: 1.99/kg

less than
$3.53/kg
- - -Swiss/Emmental and Swiss/Emmental types:

04 - 9

CT, SLT, JT: Free
PT: 0.47/kg
COLT: 1.42/kg
PAT: 1.99/kg
10 - - - - -Swiss/Emmental..................................................................................... KGM
20 - - - - -Samsoe .................................................................................................. KGM
30 - - - - -Jarlberg .................................................................................................. KGM
40 - - - - -Greve ..................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

less than
$4.34/kg
- - -Gruyre and Gruyre types:

CT, SLT, JT: Free
PT: 0.47/kg
COLT: 1.42/kg
PAT: 1.99/kg
10 - - - - -Gruyre .................................................................................................. KGM
20 - - - - -Gruyre types......................................................................................... KGM

less than
$5.26/kg
- - -Other:
0406.90.91 - - - -Havarti and Havarti types, within access commitment 3.32/kg NZT, CCCT, LDCT, UST,
CT, JT: Free
PT: 0.47/kg
COLT: 1.42/kg
PAT: 1.99/kg
10 - - - - -Havarti.................................................................................................... KGM
20 - - - - -Havarti types .......................................................................................... KGM
0406.90.92 00 - - - -Havarti and Havarti types, over access commitment KGM 245.5% but not
less than
$4.34/kg
0406.90.93 - - - -Parmesan and Parmesan types, within access commitment 3.32/kg NZT, CCCT, LDCT, UST,
CT, JT: Free
PT: 0.47/kg
COLT: 1.42/kg
PAT: 1.99/kg
10 - - - - -Parmesan............................................................................................... KGM
20 - - - - -Parmesan types ..................................................................................... KGM
0406.90.94 00 - - - -Parmesan and Parmesan types, over access commitment KGM 245.5% but not
less than
$5.08/kg

04 - 10

0406.90.95 - - - -Romano and Romano types, within access commitment 3.32/kg NZT, CCCT, LDCT, UST,
CT, JT: Free
PT: 0.47/kg
COLT: 1.42/kg
PAT: 1.99/kg
10 - - - - -Romano .................................................................................................. KGM
20 - - - - -Romano types ........................................................................................ KGM
0406.90.96 00 - - - -Romano and Romano types, over access commitment KGM 245.5% but not
less than
$5.15/kg
0406.90.98 - - - -Other, within access commitment 3.32/kg NZT, CCCT, LDCT, UST,
CT, SLT, PT, JT: Free
COLT: 1.42/kg
PAT: 1.99/kg
10 - - - - -Feta ........................................................................................................ KGM
20 - - - - -Muenster ................................................................................................ KGM
30 - - - - -Other, of partly skimmed milk ................................................................. KGM
40 - - - - -Other, of skimmed milk ........................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
0406.90.99 00 - - - -Other, over access commitment KGM 245.5% but not

less than
$3.53/kg
04.07 Birds' eggs, in shell, fresh, preserved or cooked.
-Fertilized eggs for incubation:
0407.11 - -Of fowls of the species Gallus domesticus
- - -Hatching, for broilers:
0407.11.11 00 - - - -Within access commitment DZN 1.51/dozen CCCT, LDCT, UST, CT,
CRT, JT: Free
PT: 0.21/dozen
COLT: 0.64/dozen
PAT: 0.90/dozen
0407.11.12 00 - - - -Over access commitment DZN 238% but not

less than
$2.91/dozen
- - -Other:
CRT, JT: Free
PT: 0.21/dozen
COLT: 0.64/dozen
PAT: 0.90/dozen
0407.11.92 00 - - - -Over access commitment DZN 163.5% but not

less than
79.9/dozen

04 - 11

0407.19.00 - -Other Free CCCT, LDCT, UST, CT,
CRT, PT, COLT, JT,
PAT: Free
10 - - - - -Hatching, of turkeys ............................................................................... DZN
90 - - - - -Other ...................................................................................................... DZN
-Other fresh eggs:
0407.21.10 - - -Within access commitment 1.51/dozen CCCT, LDCT, UST, CT,

CRT, JT: Free
PT: 0.21/dozen
COLT: 0.64/dozen
PAT: 0.90/dozen
10 - - - - -White, regular, for retail or table ............................................................. DZN
20 - - - - -Specialty, including free run or range, organic, omega, brown,
Columbus or other specialty, for retail or table ....................................... DZN
30 - - - - -For breaking purposes only.................................................................... DZN
0407.21.20 00 - - -Over access commitment DZN 163.5% but not

less than
79.9/dozen
0407.29.00 00 - -Other DZN Free CCCT, LDCT, UST, CT,

CRT, PT, COLT, JT,
PAT: Free
0407.90 -Other
- - -Of the fowls of the species Gallus domesticus:
CRT, JT: Free
PT: 0.21/dozen
COLT: 0.64/dozen
PAT: 0.90/dozen
0407.90.12 00 - - - -Over access commitment DZN 163.5% but not

less than
79.9/dozen
0407.90.90 00 - - -Other DZN Free CCCT, LDCT, UST, CT,

CRT, PT, COLT, JT,
PAT: Free
04.08 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by
steaming or by boiling in water, moulded, frozen or otherwise preserved,
whether or not containing added sugar or other sweetening matter.
-Egg yolks:
0408.11 - -Dried

04 - 12

PT, COLT, JT: Free
PAT: 5%
0408.11.20 00 - - -Over access commitment KGM $6.12/kg
0408.19 - -Other
COLT, JT: Free
PT: 0.94/kg
PAT: 3.97/kg
-Other:
0408.91 - -Dried
PT, COLT, JT: Free
PAT: 5%
0408.99 - -Other
0408.99.10 - - -Within access commitment 6.63/kg CCCT, LDCT, UST, CT,

COLT, JT: Free
PT: 0.94/kg
PAT: 3.97/kg
10 - - - - -Frozen .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
0409.00.00 Natural honey. Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
10 - - - - -In containers, of a weight of 5 kg or less ................................................ KGM
- - - - -In containers, of a weight exceeding 5 kg:
21 - - - - - -Extra white............................................................................................ KGM
22 - - - - - -White .................................................................................................... KGM
23 - - - - - -Extra light amber (Golden) ................................................................... KGM
24 - - - - - -Light amber .......................................................................................... KGM
25 - - - - - -Dark amber........................................................................................... KGM
26 - - - - - -Dark...................................................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
0410.00.00 00 Edible products of animal origin, not elsewhere specified or included. KGM 11% CCCT, LDCT, UST, MT,
CT, CRT, IT, PT, COLT,
JT, PAT: Free
AUT: 8.5%
NZT: 8.5%
GPT: 5%

05 - i
Chapter 5
PRODUCTS OF ANIMAL ORIGIN,

Notes.
(a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or
dried);
(b) Hides or skins (including furskins) other than goods of heading 05.05 and parings and similar waste of raw hides or skins
of heading 05.11 (Chapter 41 or 43);
(b) Animal textile materials, other than horsehair and horsehair waste (Section XI); or
(c) Prepared knots or tufts for broom or brush making (heading 96.03).
2. For the purpose of heading 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not
arranged together) shall be deemed not to constitute working.
3. Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth
of all animals are regarded as "ivory".
4. Throughout the Nomenclature, the expression "horsehair" means hair of the manes or tails of equine or bovine animals.

05 - 1

0501.00.00 00 Human hair, unworked, whether or not washed or scoured; waste of KGM Free CCCT, LDCT, GPT, UST,
human hair. MT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
05.02 Pigs', hogs' or boars' bristles and hair; badger hair and other brush
making hair; waste of such bristles or hair.
0502.10.00 00 -Pigs', hogs' or boars' bristles and hair and waste thereof KGM Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
0502.90.00 00 -Other KGM Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
0504.00.00 Guts, bladders and stomachs of animals (other than fish), whole and Free CCCT, LDCT, GPT, UST,
pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. MT, CT, CRT, IT, PT,
COLT, JT, PAT: Free
- - - - -Sausage casings:
12 - - - - - -Of hog .................................................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
05.05 Skins and other parts of birds, with their feathers or down, feathers and
parts of feathers (whether or not with trimmed edges) and down, not
further worked than cleaned, disinfected or treated for preservation;
powder and waste of feathers or parts of feathers.
0505.10.00 -Feathers of a kind used for stuffing; down Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Feathers ................................................................................................. KGM
20 - - - - -Down ...................................................................................................... KGM

SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Feathers ................................................................................................. KGM
20 - - - - -Feather meal, for the manufacture of animal feed ................................. KGM
90 - - - - -Other ...................................................................................................... KGM
05.06 Bones and horn-cores, unworked, defatted, simply prepared (but not cut
to shape), treated with acid or degelatinized; powder and waste of these
products.
0506.10.00 00 -Ossein and bones treated with acid - Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free

05 - 2

MT, CT, CRT, IT, SLT,
10 - - - - -Bone meal, for the manufacture of animal feed...................................... KGM
90 - - - - -Other ...................................................................................................... KGM
05.07 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers,

hooves, nails, claws and beaks, unworked or simply prepared but not
cut to shape; powder and waste of these products.
0507.10.00 00 -Ivory; ivory powder and waste - Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
0508.00.00 Coral and similar materials, unworked or simply prepared but not Free CCCT, LDCT, GPT, UST,
otherwise worked; shells of molluscs, crustaceans or echinoderms and MT, MUST, CT, CRT, IT,
cuttle-bone, unworked or simply prepared but not cut to shape, powder NT, SLT, PT, COLT, JT,
and waste thereof. PAT: Free
- - - - -Shells, crushed or ground, for the manufacture of animal feed:

11 - - - - - -Of oysters ............................................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
0510.00.00 00 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not - Free CCCT, LDCT, GPT, UST,
dried; glands and other animal products used in the preparation of MT, CT, CRT, IT, NT,
pharmaceutical products, fresh, chilled, frozen or otherwise SLT, PT, COLT, JT,
provisionally preserved. PAT: Free
05.11 Animal products not elsewhere specified or included; dead animals of

Chapter 1 or 3, unfit for human consumption.
0511.10.00 -Bovine semen Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Of dairy animals...................................................................................... -
90 - - - - -Other ...................................................................................................... -
-Other:
0511.91.00 - -Products of fish or crustaceans, molluscs or other aquatic Free CCCT, LDCT, GPT, UST,
invertebrates; dead animals of Chapter 3 MT, MUST, CT, CRT, IT,
PAT: Free
- - - - -Fish, crustaceans, molluscs and other aquatic invertebrates, for bait:
11 - - - - - -Herring.................................................................................................. KGM
12 - - - - - -Mackerel............................................................................................... KGM
13 - - - - - -Squid .................................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM

05 - 3

90 - - - - -Other ...................................................................................................... KGM
0511.99 - -Other
0511.99.10 00 - - -Horsehair and horsehair waste, whether or not put up as a layer with or KGM Free CCCT, LDCT, GPT, UST,
without supporting material MT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

PAT: Free
10 - - - - -Meat waste and scrap, for the manufacture of animal feed ................... KGM
- - - - -Cattle embryos:
31 - - - - - -Dairy..................................................................................................... NMB
39 - - - - - -Other .................................................................................................... NMB
90 - - - - -Other ...................................................................................................... KGM

II - 1
Section II
VEGETABLE PRODUCTS
Note.
1. In this Section the term "pellets" means products which have been agglomerated either directly by compression or by the
addition of a binder in a proportion not exceeding 3% by weight.

06 - i
Chapter 6
LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE;
CUT FLOWERS AND ORNAMENTAL FOLIAGE
Notes.
1. Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of
a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include
potatoes, onions, shallots, garlic or other products of Chapter 7.
2. Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral
baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of
other materials. However, these headings do not include collages or similar decorative plaques of heading 97.01.

06 - 1

06.01 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in
growth or in flower; chicory plants and roots other than roots of
heading 12.12.
0601.10 -Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant
- - -Bulbs:
0601.10.11 - - - -Of the genus narcissus, other than for use by florists or nurserymen for 6% CCCT, LDCT, UST, MT,
forcing purposes or for growing on prior to disposal CIAT, CT, CRT, IT, PT,
COLT, JT, PAT: Free
GPT: 5%
10 - - - - -Daffodil ................................................................................................... -
90 - - - - -Other ...................................................................................................... -
0601.10.19 - - - -Other Free CCCT, LDCT, GPT, UST,

MT, CIAT, CT, CRT, IT,
- - - - -Of the genus narcissus:
11 - - - - - -Daffodil................................................................................................. -
19 - - - - - -Other .................................................................................................... -
- - - - -Other:
91 - - - - - -Hyacinth ............................................................................................... -
92 - - - - - -Tulip ..................................................................................................... DZN
99 - - - - - -Other .................................................................................................... -
- - -Tubers, tuberous roots, corms, crowns and rhizomes:
0601.10.21 - - - -Crowns of rhubarb or asparagus; Free CCCT, LDCT, GPT, UST,

Tuberous roots of cannas, dahlias and paeonias; MT, CIAT, CT, CRT, IT,
Tubers, other tuberous roots, corms, other crowns and rhizomes, for use PT, COLT, JT, PAT: Free
by florists or nurserymen for forcing purposes or for growing on prior to
disposal
10 - - - - -Crowns of rhubarb or asparagus............................................................ NMB

- - - - -Tuberous roots of cannas, dahlias and paeonias:
21 - - - - - -Of dahlias............................................................................................. -
22 - - - - - -Of cannas and paeonias ...................................................................... -
- - - - -Tubers, other tuberous roots, corms, other crowns and rhizomes, for
use by florists or nurserymen for forcing purposes or growing on prior to
disposal:
91 - - - - - -Gladiolus corms ................................................................................... DZN
92 - - - - - -Of irises................................................................................................ -
93 - - - - - -Of begonias.......................................................................................... -
99 - - - - - -Other .................................................................................................... -
0601.10.29 - - - -Other 6% CCCT, LDCT, UST, MT,

CIAT, CT, CRT, IT, PT,
COLT, JT, PAT: Free
GPT: 5%
10 - - - - -Gladiolus corms ..................................................................................... DZN
20 - - - - -Of irises .................................................................................................. -
30 - - - - -Of begonias............................................................................................ -
90 - - - - -Other ...................................................................................................... -

06 - 2

0601.20 -Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth
or in flower; chicory plants and roots
0601.20.10 - - -Chicory plants and roots; Free CCCT, LDCT, GPT, UST,
For use by florists or nurserymen for forcing purposes or for growing on MT, CIAT, CT, CRT, IT,
prior to disposal; PT, COLT, JT, PAT: Free
Tuberous roots of cannas, dahlias and paeonias
10 - - - - -Chicory plants and roots......................................................................... KGM

- - - - -For use by florists or nurserymen for forcing purposes or growing on
prior to disposal:
21 - - - - - -Tulip bulbs ............................................................................................ DZN
22 - - - - - -Other bulbs........................................................................................... -
29 - - - - - -Other .................................................................................................... -
30 - - - - -Tuberous roots of cannas, dahlias and paeonias ................................... -

COLT, JT, PAT: Free
GPT: 5%
- - - - -Bulbs:
11 - - - - - -Tulip...................................................................................................... DZN
19 - - - - - -Other .................................................................................................... -
90 - - - - -Other ...................................................................................................... -
06.02 Other live plants (including their roots), cuttings and slips; mushroom
spawn.
0602.10.00 -Unrooted cuttings and slips Free CCCT, LDCT, GPT, UST,
MT, CIAT, CT, CRT, PT,
COLT, JT, PAT: Free
10 - - - - -Of fruit or nut trees, shrubs or bushes .................................................... NMB
- - - - -Of other trees:
21 - - - - - -Ash ....................................................................................................... NMB
22 - - - - - -Birch ..................................................................................................... NMB
23 - - - - - -Maple ................................................................................................... NMB
24 - - - - - -Oak....................................................................................................... NMB
25 - - - - - -Poplar ................................................................................................... NMB
29 - - - - - -Other .................................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
0602.20.00 -Trees, shrubs and bushes, grafted or not, of kinds which bear edible Free CCCT, LDCT, GPT, UST,
fruit or nuts MT, CIAT, CT, CRT, NT,
- - - - -Fruit or nut trees:
11 - - - - - -Seedling stock for grafting.................................................................... NMB
19 - - - - - -Other .................................................................................................... NMB
20 - - - - -Raspberry bushes .................................................................................. NMB
30 - - - - -Grape vines ............................................................................................ NMB
90 - - - - -Other ...................................................................................................... NMB
0602.30.00 00 -Rhododendrons and azaleas, grafted or not NMB Free CCCT, LDCT, GPT, UST,
MT, CIAT, CT, CRT, NT,

06 - 3

0602.40 -Roses, grafted or not
0602.40.10 00 - - -Multiflora rosebushes NMB 6% CCCT, LDCT, UST, MT,

CIAT, CT, CRT, PT,
COLT, JT, PAT: Free
GPT: 5%

COLT, JT, PAT: Free
0602.90 -Other
0602.90.10 - - -Mushroom spawn; Free CCCT, LDCT, GPT, UST,

Palms, ferns (other than tuberous rooted ferns), rubber plants (ficus), MT, CIAT, CT, CRT, PT,
lilacs, araucarias, laurels, cacti, trees, teasels, sweet potato plants, COLT, JT, PAT: Free
cabbage seedlings, cauliflower seedlings, onion seedlings and strawberry
plants;
For producing cuttings, buds, scions, seeds or similar goods or for having
grafting, layering or other operations performed on them;
For producing vegetables;
For propagation purposes or for use by florists or nurserymen for forcing
purposes or for growing on prior to disposal
10 - - - - -Mushroom spawn................................................................................... KGM

- - - - -Palms, ferns (other than tuberous rooted ferns), rubber plants (ficus),
lilacs, araucarias, laurels, cacti, trees, teasels, sweet potato plants,
cabbage seedlings, cauliflower seedlings, onion seedlings and
strawberry plants:
21 - - - - - -Palms ................................................................................................... NMB
22 - - - - - -Cacti..................................................................................................... NMB
23 - - - - - -Strawberry plants ................................................................................. NMB
24 - - - - - -Ash trees.............................................................................................. NMB
25 - - - - - -Maple trees .......................................................................................... NMB
26 - - - - - -Oak trees ............................................................................................. NMB
27 - - - - - -Poplar trees.......................................................................................... NMB
28 - - - - - -Other trees ........................................................................................... NMB
29 - - - - - -Other .................................................................................................... NMB
- - - - -For producing cuttings, buds, scions seeds and similar goods or for
having grafting, layering and other operations performed on them:
31 - - - - - -Vines .................................................................................................... NMB
32 - - - - - -Shrubs and bushes .............................................................................. NMB
39 - - - - - -Other .................................................................................................... NMB
40 - - - - -For producing vegetables....................................................................... NMB
- - - - -For propagation purposes or for use by florists or nurserymen for
forcing purposes or growing on prior to disposal:
51 - - - - - -Vines .................................................................................................... NMB
52 - - - - - -Shrubs and bushes .............................................................................. NMB
59 - - - - - -Other .................................................................................................... NMB

CIAT, CT, CRT, IT, NT,
GPT: 5%
10 - - - - -Vines ...................................................................................................... NMB
20 - - - - -Shrubs and bushes ................................................................................ NMB

06 - 4

90 - - - - -Other ...................................................................................................... NMB
06.03 Cut flowers and flower buds of a kind suitable for bouquets or for
ornamental purposes, fresh, dried, dyed, bleached, impregnated or
otherwise prepared.
-Fresh:
0603.11.00 00 - -Roses DZN 10.5% AUT, NZT, CCCT, LDCT,

UST, MT, CIAT, CT, CRT,
0603.12.00 00 - -Carnations DZN 8% AUT, NZT, CCCT, LDCT,

0603.13 - -Orchids
0603.13.10 00 - - -Cymbidium - 16% AUT, NZT, CCCT, LDCT,

GPT, UST, MT, CIAT, CT,
CRT, PT, COLT, JT,
PAT: Free
0603.13.90 00 - - -Other - 12.5% AUT, NZT, CCCT, LDCT,

CRT, PT, COLT, JT,
PAT: Free
0603.14.00 00 - -Chrysanthemums DZN 8% AUT, NZT, CCCT, LDCT,

0603.15.00 00 - -Lilies (Lilium spp.) - 6% AUT, NZT, CCCT, LDCT,

0603.19.00 00 - -Other - 6% AUT, NZT, CCCT, LDCT,

0603.90 -Other
0603.90.10 00 - - -Gypsophila, dyed, bleached or impregnated - 6.5% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
GPT: 5%
0603.90.20 00 - - -Other gypsophila - 8% AUT, NZT, CCCT, LDCT,

0603.90.90 - - -Other Free AUT, NZT, CCCT, LDCT,

CRT, IT, PT, COLT, JT,
PAT: Free
10 - - - - -Dyed, bleached or impregnated ............................................................. -

06 - 5

90 - - - - -Other ...................................................................................................... -
06.04 Foliage, branches and other parts of plants, without flowers or flower
buds, and grasses, mosses and lichens, being goods of a kind suitable
for bouquets or for ornamental purposes, fresh, dried, dyed, bleached,
impregnated or otherwise prepared.
0604.20 -Fresh
0604.20.10 - - -Christmas trees; Free CCCT, LDCT, GPT, UST,

Foliage of Asparagus setaceus; MT, CIAT, CT, CRT, IT,
Grasses and palm leaves; PT, COLT, JT, PAT: Free
Mosses and lichens
10 - - - - -Christmas trees ...................................................................................... -

20 - - - - -Foliage of Asparagus setaceus .............................................................. -
30 - - - - -Grasses and palm leaves....................................................................... -
40 - - - - -Mosses and lichens................................................................................ -
0604.20.90 00 - - -Other - 6% AUT, NZT, CCCT, LDCT,

IT, PT, COLT, JT,
PAT: Free
GPT: 5%
0604.90 -Other
0604.90.10 00 - - -Grasses and palm leaves; - Free CCCT, LDCT, GPT, UST,
Mosses and lichens MT, CIAT, CT, CRT, IT,
0604.90.90 00 - - -Other - 8% AUT, NZT, CCCT, LDCT,

IT, PT, COLT, JT,
PAT: Free
GPT: 5%

07 - i
Chapter 7
EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
Notes.
1. This Chapter does not cover forage products of heading 12.14.
2. In headings 07.09, 07.10, 07.11 and 07.12 the word "vegetables" includes edible mushrooms, truffles, olives, capers,
marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus
Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).
3. Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than:
(a) dried leguminous vegetables, shelled (heading 07.13);
(b) sweet corn in the forms specified in headings 11.02 to 11.04;
(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05);
(d) flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06).
4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter
(heading 09.04).
1. The weight of the packages must be included in the weight of the goods for the purpose of calculating the customs duties on
the goods classified under heading 07.02, 07.03, 07.04, 07.05, 07.06, 07.07, 07.08 or 07.09.
2. (a) The Minister of Public Safety and Emergency Preparedness and/or the President of the Canada Border Services Agency
may suspend a tariff item referred to in Supplementary Note 2 (c) and bring into force one or more tariff items referred to
in Supplementary Note 2 (b) in respect of goods imported through a customs office in a region or part of Canada specified
in the order during that period.
(b) Tariff items that may be brought into force: 0702.00.21, 0702.00.91, 0703.10.21, 0703.10.31, 0703.10.41, 0703.10.91,
0704.10.11 or 0704.10.12, 0704.20.11 or 0704.20.12, 0704.90.21, 0704.90.31, 0704.90.41, 0705.11.11 or 0705.11.12,
0705.19.11 or 0705.19.12, 0706.10.11 or 0706.10.12, 0706.10.31 or 0706.10.32, 0706.90.21 or 0706.90.22, 0706.90.51,
0707.00.91, 0708.10.91, 0708.20.21 or 0708.20.22, 0709.20.91, 0709.40.11 or 0709.40.12, 0709.60.10, 0709.99.11,
0709.99.21, 0709.99.31 or 0709.99.32.
(c) Tariff items that may be suspended: 0702.00.29, 0702.00.99, 0703.10.29, 0703.10.39, 0703.10.49, 0703.10.99,
0704.10.90, 0704.20.90, 0704.90.29, 0704.90.39, 0704.90.49, 0705.11.90, 0705.19.90, 0706.10.20, 0706.10.40,
0706.90.30, 0706.90.59, 0707.00.99, 0708.10.99, 0708.20.30, 0709.20.99, 0709.40.90, 0709.60.90, 0709.99.19,
0709.99.29 or 0709.99.40.
(d) Under this Act, an order referred to in Supplementary Note 2 (a) might not apply to goods that were in transit at the time
the order was made.

07 - 1

07.01 Potatoes, fresh or chilled.
0701.10.00 00 -Seed TNE $4.94/tonne CCCT, LDCT, UST, MT,

CIAT, CT, CRT, PT,
COLT, JT, PAT: Free
0701.90.00 -Other $4.94/tonne CCCT, LDCT, UST, MT,

CIAT, CT, CRT, PT,
COLT, JT, PAT: Free
10 - - - - -Certified organic ..................................................................................... TNE
20 - - - - -Not certified organic ............................................................................... TNE
0702.00 Tomatoes, fresh or chilled.
- - -For processing:
0702.00.11 00 - - - -Cherry KGM 1.41/kg but CCCT, LDCT, UST, MT,

not less than CIAT, CT, CRT, IT, PT,
9.5% COLT, JT, PAT: Free
0702.00.19 - - - -Other 1.41/kg but CCCT, LDCT, UST, MT,

not less than CT, CRT, IT, PT, COLT,
9.5% JT, PAT: Free
10 - - - - -Roma...................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
- - -Other than for processing:
0702.00.21 00 - - - -Cherry tomatoes imported during such period, which may be divided into KGM 4.68/kg but CCCT, LDCT, UST, MT,
two separate periods, specified by order of the Minister of Public Safety not less than CIAT, CT, CRT, IT, PT,
and Emergency Preparedness or the President of the Canada Border 12.5% COLT, JT, PAT: Free
Services Agency, not exceeding a total of 32 weeks in any 12 month
period ending 31st March
0702.00.29 - - - -Other cherry tomatoes Free CCCT, LDCT, GPT, UST,

- - -Other:
0702.00.91 - - - -Imported during such period, which may be divided into two separate 4.68/kg but CCCT, LDCT, UST, MT,
periods, specified by order of the Minister of Public Safety and not less than CT, CRT, IT, PT, COLT,
Emergency Preparedness or the President of the Canada Border 12.5% JT, PAT: Free
20 - - - - -Roma...................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

COLT, JT, PAT: Free

07 - 2

10 - - - - -Greenhouse............................................................................................ KGM
- - - - -Certified organic:
21 - - - - - -Roma.................................................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
92 - - - - - -Roma.................................................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM
07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or
chilled.
0703.10 -Onions and shallots
0703.10.10 00 - - -Onion sets KGM 4.23/kg but CCCT, LDCT, UST, MT,
9.5% JT, PAT: Free
- - -Onions, Spanish-type, for processing:
0703.10.21 00 - - - -Imported during such period specified by order of the Minister of Public KGM 2.12/kg but CCCT, LDCT, UST, MT,
Safety and Emergency Preparedness or the President of the Canada not less than CT, CRT, IT, PT, COLT,
Border Services Agency, not exceeding 12 weeks in any 12 month period 9.5% JT, PAT: Free
ending 31st March
0703.10.29 00 - - - -Other KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
- - -Onions or shallots, green:
0703.10.31 00 - - - -Imported during such period, which may be divided into two separate KGM 4.68/kg but CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free
20 - - - - -Not certified organic................................................................................ KGM
- - -Dry shallots:
0703.10.41 00 - - - -Imported during such period, which may be divided into two separate KGM 2.81/kg but AUT, NZT, CCCT, LDCT,
periods, specified by order of the Minister of Public Safety and not less than UST, MT, CT, CRT, IT,
Emergency Preparedness or the President of the Canada Border 12.5% PT, COLT, JT, PAT: Free

COLT, JT, PAT: Free
- - -Other :

07 - 3

0703.10.91 00 - - - -Imported during such period, which may be divided into two separate KGM 2.81/kg but AUT, NZT, CCCT, LDCT,
periods, specified by order of the Minister of Public Safety and not less than UST, MT, CT, CRT, IT,
Emergency Preparedness or the President of the Canada Border 12.5% PT, COLT, JT, PAT: Free

COLT, JT, PAT: Free
0703.20.00 00 -Garlic KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
0703.90.00 -Leeks and other alliaceous vegetables Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
10 - - - - -Leeks...................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas,

fresh or chilled.
0704.10 -Cauliflowers and headed broccoli
- - -Imported during such period, which may be divided into two separate
periods, specified by order of the Minister of Public Safety and Emergency
Preparedness or the President of the Canada Border Services Agency,
not exceeding a total of 20 weeks in any 12 month period ending 31st
March:
0704.10.11 00 - - - -In packages of a weight not exceeding 2.27 kg each KGM 1.88/kg but CCCT, LDCT, UST, MT,
not less than CT, CRT, PT, COLT, JT,
4% plus 4% PAT: Free
0704.10.12 00 - - - -In bulk or in packages of a weight exceeding 2.27 kg each KGM 1.88/kg but CCCT, LDCT, UST, MT,
4% PAT: Free

JT, PAT: Free
0704.20 -Brussels sprouts
- - -Imported during such period specified by order of the Minister of Public

Safety and Emergency Preparedness or the President of the Canada
Border Services Agency, not exceeding 20 weeks in any 12 month period
ending 31st March:

07 - 4

10.5% plus 4% JT, PAT: Free
GPT: 10%
10.5% JT, PAT: Free
GPT: 5%

COLT, JT, PAT: Free
0704.90 -Other
0704.90.10 00 - - -Broccoli for processing KGM 2.12/kg but CCCT, LDCT, UST, MT,
6% PAT: Free
GPT: 5%
- - -Other broccoli:
Safety and Emergency Preparedness or the President of the Canada not less than CT, CRT, PT, COLT, JT,
Border Services Agency, not exceeding 16 weeks in any 12 month period 12.5% PAT: Free
ending 31st March

MT, MUST, CT, CRT, PT,
COLT, JT, PAT: Free
- - -Cabbage (Brassica oleracea, capitata):
periods, specified by order of the Minister of Public Safety and not less than CT, CRT, PT, COLT, JT,
Emergency Preparedness or the President of the Canada Border 12.5% PAT: Free
Services Agency, not exceeding a total of 34 weeks in any 12 month GPT: 10%

JT, PAT: Free
- - -Cabbage, Chinese or Chinese lettuce (Brassica rapa, chenensis, and

Brassica rapa, pekinensis):

07 - 5

Border Services Agency, not exceeding 30 weeks in any 12 month period 12.5% PAT: Free
ending 31st Marchth GPT: 10%

JT, PAT: Free

COLT, JT, PAT: Free
10 - - - - -Rapini ..................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
07.05 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
-Lettuce:
0705.11 - -Cabbage lettuce (head lettuce)
March:
not less than CIAT, CT, CRT, IT, NT,
12.5% plus 4% PT, COLT, JT, PAT: Free
GPT: 10%
not less than CIAT, CT, CRT, IT, NT,
12.5% PT, COLT, JT, PAT: Free
GPT: 10%

NT, PT, COLT, JT,
PAT: Free
10 - - - - -Greenhouse ........................................................................................... KGM
0705.19 - -Other
March:

07 - 6

12.5% plus 4% COLT, JT, PAT: Free
GPT: 10%
12.5% COLT, JT, PAT: Free
GPT: 10%

10 - - - - -Greenhouse............................................................................................ KGM
21 - - - - - -Packaged fresh salad cut mixes, of a weight not exceeding 1 kg each KGM
22 - - - - - -Packaged fresh salad cut mixes, of a weight exceeding 1 kg each ..... KGM
29 - - - - - -Other .................................................................................................... KGM
- - - - -Not certified organic:
31 - - - - - -Packaged fresh salad cut mixes, of a weight not exceeding 1 kg each KGM
32 - - - - - -Packaged fresh salad cut mixes, of a weight exceeding 1 kg each ..... KGM
39 - - - - - -Other .................................................................................................... KGM
-Chicory:
0705.21.00 00 - -Witloof chicory (Cichorium intybus var. foliosum) KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
07.06 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar
edible roots, fresh or chilled.
0706.10 -Carrots and turnipsfo
- - -Baby carrots (of a length not exceeding 11 cm), imported during such
period, which may be divided into two separate periods, specified by order
of the Minister of Public Safety and Emergency Preparedness or the
President of the Canada Border Services Agency, not exceeding a total of
40 weeks in any 12 month period ending 31st March:
0706.10.11 00 - - - -In packages of a weight not exceeding 2.27 kg each you KGM 1.88/kg but CCCT, LDCT, UST, MT,
4% plus 4% PAT: Free
4% PAT: Free
0706.10.20 - - -Other baby carrots of a length not exceeding 11 cm Free CCCT, LDCT, GPT, UST,
JT, PAT: Free

07 - 7

11 - - - - - -In packages of a weight not exceeding 1 kg each ............................... KGM
12 - - - - - -In bulk or in packages of a weight exceeding 1 kg each...................... KGM
21 - - - - - -In packages of a weight not exceeding 1 kg each ............................... KGM
22 - - - - - -In bulk or in packages of a weight exceeding 1 kg each...................... KGM
- - -Carrots, other than baby carrots (of a length not exceeding 11 cm),
imported during such period, which may be divided into two separate
March:
0706.10.31 00 - - - -In packages of a weight not exceeding 2.27 kg each KGM 0.94/kg plus CCCT, LDCT, UST, MT,
4% CT, CRT, PT, COLT, JT,
PAT: Free
0706.10.32 00 - - - -In bulk or in packages of a weight exceeding 2.27 kg each KGM 0.94/kg CCCT, LDCT, UST, MT,
CT, CRT, PT, COLT, JT,
PAT: Free
0706.10.40 - - -Other carrots Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
0706.10.50 00 - - -Turnips KGM Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
0706.90 -Other
0706.90.10 00 - - -Beets, for processing KGM 1.41/kg but CCCT, LDCT, UST, MT,
12.5% PAT: Free
GPT: 10%
- - -Other beets imported during such period, which may be divided into two
separate periods, specified by order of the Minister of Public Safety and
Emergency Preparedness or the President of the Canada Border Services
Agency, not exceeding a total of 34 weeks in any 12 month period ending
31st March:
8.5% plus 4% PAT: Free
GPT: 10%
8.5% PAT: Free
GPT: 5%
0706.90.30 - - -Other beets Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free

07 - 8

0706.90.40 00 - - -Salsify and celeriac KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
- - -Radishes:
Border Services Agency, not exceeding 26 weeks in any 12 month period 6% PAT: Free
ending 31st March GPT: 5%

JT, PAT: Free

COLT, JT, PAT: Free
10 - - - - -Parsnips.................................................................................................. KGM
20 - - - - -Horseradish ............................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
0707.00 Cucumbers and gherkins, fresh or chilled.
0707.00.10 00 - - -For processing KGM 1.41/kg but CCCT, LDCT, UST, MT,
6% JT, PAT: Free
- - -Other:

COLT, JT, PAT: Free
10 - - - - -Greenhouse............................................................................................ KGM
07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled.
0708.10 -Peas (Pisum sativum)
6% JT, PAT: Free
GPT: 5%

07 - 9

- - -Other:
ending 31st March

COLT, JT, PAT: Free
0708.20 -Beans (Vigna spp., Phaseolus spp.).
0708.20.10 00 - - -Snap beans for processing KGM 1.41/kg but CCCT, LDCT, UST, MT,
6% JT, PAT: Free
GPT: 5%
- - -Other snap beans, imported during such period, which may be divided into
two separate periods, specified by order of the Minister of Public Safety
and Emergency Preparedness or the President of the Canada Border
period ending 31st March:
GPT: 5%
8.5% JT, PAT: Free
0708.20.30 00 - - -Other snap beans KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
10 - - - - -Small red (Adzuki) beans (Phaseolus or Vigna angularis) ..................... KGM
90 - - - - -Other ...................................................................................................... KGM
0708.90.00 -Other leguminous vegetables Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
10 - - - - -Chickpeas, lupini beans, pigeon peas, catjang peas or guar seeds ...... KGM
90 - - - - -Other ...................................................................................................... KGM
07.09 Other vegetables, fresh or chilled.
0709.20 -Asparagus

07 - 10

0709.20.10 00 - - -For processing KGM 5.51/kg but AUT, NZT, CCCT, LDCT,
not less than UST, MT, CT, CRT, IT,
GPT: 5%
- - -Other:

COLT, JT, PAT: Free
0709.30.00 -Aubergines (egg-plants) Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
0709.40 -Celery other than celeriac
- - -Imported during such period specified by order of the Minister of Public

Safety and Emergency Preparedness or the President of the Canada
Border Services Agency, not exceeding 18 weeks in any 12 month period
ending 31st March:
12.5% plus 4% PAT: Free
GPT: 10%
12.5% PAT: Free
GPT: 10%

JT, PAT: Free
-Mushrooms and truffles:
0709.51 - -Mushrooms of the genus Agaricus
8.5% PAT: Free
GPT: 5%

07 - 11

0709.51.90 00 - - -Other KGM 8.43/kg but CCCT, LDCT, UST, MT,
8.5% PAT: Free
0709.59 - -Other
0709.59.10 00 - - -Mushrooms, for processing KGM 8.43/kg but CCCT, LDCT, UST, MT,
8.5% PAT: Free
GPT: 5%
0709.59.20 00 - - -Truffles KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
0709.59.90 00 - - -Other KGM 8.43/kg but CCCT, LDCT, UST, MT,

8.5% PAT: Free
0709.60 -Fruits of the genus Capsicum or of the genus Pimenta
0709.60.10 00 - - -Imported during such period specified by order of the Minister of Public KGM 3.75/kg but CCCT, LDCT, UST, MT,
Safety and Emergency Preparedness or the President of the Canada not less than CIAT, CT, CRT, IT, PT,
Border Services Agency, not exceeding 12 weeks in any 12 month period 8.5% COLT, JT, PAT: Free
ending 31st March

10 - - - - -Greenhouse ........................................................................................... KGM
0709.70.00 -Spinach, New Zealand spinach and orache spinach (garden spinach) Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
11 - - - - - -In packages of a weight not exceeding 500 g each ............................. KGM
12 - - - - - -In packages of a weight exceeding 500 g each ................................... KGM
19 - - - - - -Other .................................................................................................... KGM
21 - - - - - -In packages of a weight not exceeding 500 g each ............................. KGM
22 - - - - - -In packages of a weight exceeding 500 g each ................................... KGM
29 - - - - - -Other .................................................................................................... KGM
-Other:
0709.91.00 00 - -Globe artichokes KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
0709.92.00 00 - -Olives KGM Free CCCT, LDCT, GPT, UST,


07 - 12

0709.93.00 00 - -Pumpkins, squash and gourds (Cucurbita spp.) KGM Free CCCT, LDCT, GPT, UST,
0709.99 - -Other
- - -Parsley:
Safety and Emergency Preparedness or the President of the Canada not less than CIAT, CT, CRT, IT, PT,

- - -Rhubarb:
0709.99.21 00 - - - -Imported during such period specified by order of the Minister of Public KGM Free CCCT, LDCT, GPT, UST,
Safety and Emergency Preparedness or the President of the Canada MT, CIAT, CT, CRT, PT,
Border Services Agency, not exceeding 12 weeks in any 12 month period COLT, JT, PAT: Free
ending 31st March

COLT, JT, PAT: Free
- - -Sweet corn-on-the-cob, imported during such period specified by order of

the Minister of Public Safety and Emergency Preparedness or the
President of the Canada Border Services Agency, not exceeding 12
weeks in any 12 month period ending 31st March:
GPT: 10%
12.5% JT, PAT: Free
GPT: 10%
0709.99.40 - - -Other sweet corn-on-the-cob Free CCCT, LDCT, GPT, UST,


10 - - - - -Cress ...................................................................................................... KGM
20 - - - - -Okra (gumbo) ......................................................................................... KGM

07 - 13

30 - - - - -Bamboo shoots, cactus leaves (nopales), capers, cardoons, cilantro
(Chinese or Mexican parsley or Yen Sai), jicama, leaf chervils,
tamarillos (tree tomatoes), tarragons, tomatillos, topedos and
verdolagas.............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
07.10 Vegetables (uncooked or cooked by steaming or boiling in water),

frozen.
0710.10.00 00 -Potatoes KGM 6% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 5%
-Leguminous vegetables, shelled or unshelled:
0710.21.00 00 - -Peas (Pisum sativum) KGM 9.5% CCCT, LDCT, UST, MT,
JT, PAT: Free
0710.22.00 - -Beans (Vigna spp., Phaseolus spp.) 9.5% CCCT, LDCT, UST, MT,
JT, PAT: Free
GPT: 6%
10 - - - - -Snap, green or yellow wax ..................................................................... KGM
20 - - - - -Lima ....................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
0710.29 - -Other
0710.29.10 00 - - -Chickpeas (garbanzos), lupini beans, pigeon peas (Congo, dahl and toor), KGM Free CCCT, LDCT, GPT, UST,
catjang peas, no-eye peas, Angola peas and guar seeds MT, CT, CRT, IT, PT,
COLT, JT, PAT: Free

JT, PAT: Free
GPT: 6%
0710.30.00 00 -Spinach, New Zealand spinach and orache spinach (garden spinach) KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
0710.40.00 00 -Sweet corn KGM 9.5% CCCT, LDCT, UST, MT,

CT, CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
0710.80 -Other vegetables
0710.80.10 00 - - -Asparagus KGM 19% CCCT, LDCT, UST, MT,

JT, PAT: Free
0710.80.20 00 - - -Broccoli and cauliflowers KGM 12.5% CCCT, LDCT, UST, MT,
JT, PAT: Free

07 - 14

0710.80.30 - - -Brussels sprouts; 12.5% CCCT, LDCT, UST, MT,

Mushrooms CT, CRT, IT, PT, COLT,
JT, PAT: Free
GPT: 10%
10 - - - - -Brussels sprouts ..................................................................................... KGM
20 - - - - -Mushrooms............................................................................................. KGM
0710.80.40 00 - - -Baby carrots (of a length not exceeding 11 cm) KGM 11% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
0710.80.50 00 - - -Artichokes (globe or Chinese), bamboo shoots, cactus leaves (nopales), KGM Free CCCT, LDCT, GPT, UST,
cardoons, cilantro (Chinese or Mexican parsley or Yen Sai), jicama, leaf MT, CT, CRT, IT, PT,
chervils, malanga, okra, tamarillos (tree tomatoes), tarragons, tomatillos, COLT, JT, PAT: Free
topedos, truffles and verdolagas
0710.80.90 - - -Other 9.5% CCCT, LDCT, UST, MT,

JT, PAT: Free
10 - - - - -Carrots.................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
0710.90.00 00 -Mixtures of vegetables KGM 12.5% CCCT, LDCT, UST, MT,

JT, PAT: Free
GPT: 10%
07.11 Vegetables provisionally preserved (for example, by sulphur dioxide

gas, in brine, in sulphur water or in other preservative solutions), but
unsuitable in that state for immediate consumption.
0711.20.00 00 -Olives KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
0711.40 -Cucumbers and gherkins
0711.40.10 00 - - -Gherkins, of a maximum diameter of 19 mm, for use in the manufacture of KGM Free CCCT, LDCT, GPT, UST,
finished gherkins MT, CT, CRT, IT, PT,
COLT, JT, PAT: Free

JT, PAT: Free
-Mushrooms and truffles:
0711.51.00 00 - -Mushrooms of the genus Agaricus KGM 8% CCCT, LDCT, UST, MT,
JT, PAT: Free
GPT: 5%

07 - 15

0711.59.00 00 - -Other KGM 8% CCCT, LDCT, UST, MT,
JT, PAT: Free
GPT: 5%
0711.90 -Other vegetables; mixtures of vegetables
0711.90.10 00 - - -Capers KGM Free CCCT, LDCT, UST, MT,

JT, PAT: Free

COLT, JT, PAT: Free
GPT: 5%
07.12 Dried vegetables, whole, cut, sliced, broken or in powder, but not further
prepared.
0712.20.00 00 -Onions KGM 6% CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free
GPT: 5%
-Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.)

and truffles:
0712.31.00 00 - -Mushrooms of the genus Agaricus KGM 6% AUT, NZT, CCCT, LDCT,
IT, PT, COLT, JT,
PAT: Free
0712.32 - -Wood ears (Auricularia spp.)
0712.32.10 00 - - -For use in the manufacture of food products KGM Free AUT, NZT, CCCT, LDCT,
IT, PT, COLT, JT,
PAT: Free
0712.32.90 00 - - -Other KGM 6% AUT, NZT, CCCT, LDCT,

IT, PT, COLT, JT,
PAT: Free
0712.33.00 00 - -Jelly fungi (Tremella spp.) KGM 6% AUT, NZT, CCCT, LDCT,
IT, PT, COLT, JT,
PAT: Free
0712.39 - -Other
- - -Mushrooms:
0712.39.11 00 - - - -Porcini (Boletus Edulis) or Shiitake (Lentinus Edodes) for use in the KGM Free AUT, NZT, CCCT, LDCT,
manufacture of food products UST, MT, CIAT, CT, CRT,
IT, PT, COLT, JT,
PAT: Free

07 - 16

0712.39.19 00 - - - -Other KGM 6% AUT, NZT, CCCT, LDCT,

IT, PT, COLT, JT,
PAT: Free

0712.90 -Other vegetables; mixtures of vegetables
0712.90.10 - - -Dehydrated vegetables, including garlic but excluding potato powder, for Free CCCT, LDCT, GPT, UST,
use in the manufacture of food products; MT, CIAT, CT, CRT, IT,
Sweet corn seed; PT, COLT, JT, PAT: Free
Tarragon, sweet marjoram and savory
10 - - - - -Dehydrated vegetables, including garlic but excluding potato powder,

for use in the manufacture of food products ........................................... KGM
20 - - - - -Tarragon, sweet marjoram and savory ................................................... KGM
30 - - - - -Sweet corn seed..................................................................................... TNE
0712.90.20 00 - - -Garlic, other KGM 6% CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free

COLT, JT, PAT: Free
10 - - - - -Potatoes, whether or not cut or sliced, but not further prepared ............ KGM
90 - - - - -Other ...................................................................................................... KGM
07.13 Dried leguminous vegetables, shelled, whether or not skinned or split.
0713.10 -Peas (Pisum sativum)
0713.10.10 00 - - -Seed, in packages of a weight not exceeding 500 g each KGM 5.5% CCCT, LDCT, GPT, UST,

10 - - - - -Seeds of a kind used for sowing............................................................. KGM
20 - - - - -Split ........................................................................................................ KGM
30 - - - - -Feed peas .............................................................................................. KGM
- - - - -Other:
91 - - - - - -Green ................................................................................................... KGM
92 - - - - - -Yellow ................................................................................................... KGM
93 - - - - - -Marrowfat ............................................................................................. KGM
94 - - - - - -Black (Maple) ....................................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM
0713.20.00 -Chickpeas (garbanzos) Free CCCT, LDCT, GPT, UST,


07 - 17

10 - - - - -Seeds of a kind used for sowing ............................................................ KGM
20 - - - - -Split ........................................................................................................ KGM
- - - - -Other:
91 - - - - - -Desi varieties ....................................................................................... KGM
92 - - - - - -Kabuli varieties..................................................................................... KGM
-Beans (Vigna spp., Phaseolus spp.):
0713.31 - -Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.)
Wilczek
0713.31.10 - - -Of the species Vigna radiata (L.) Wilczek, in bulk or in packages of a Free CCCT, LDCT, GPT, UST,
weight exceeding 500 g each MT, CT, CRT, IT, PT,
COLT, JT, PAT: Free
90 - - - - -Other ...................................................................................................... KGM
0713.31.90 00 - - -Other KGM 2% AUT, NZT, CCCT, LDCT,

IT, PT, COLT, JT,
PAT: Free
0713.32.00 - -Small red (Adzuki) beans (Phaseolus or Vigna angularis) 2% CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
90 - - - - -Other ...................................................................................................... KGM
0713.33 - -Kidney beans, including white pea beans (Phaseolus vulgaris)
0713.33.10 - - -Seed Free CCCT, LDCT, GPT, UST,

10 - - - - -Navy beans, white pea beans ................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
- - -Other:
0713.33.91 - - - -Red kidney beans Free CCCT, LDCT, GPT, UST,

10 - - - - -Dark........................................................................................................ KGM
20 - - - - -Light ....................................................................................................... KGM
0713.33.99 - - - -Other 2% AUT, NZT, CCCT, LDCT,

PAT: Free
10 - - - - -Navy beans, white pea beans ................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
0713.34.00 00 - -Bambara beans (Vigna subterranea or Voandzeia subterranea) KGM 2% AUT, NZT, CCCT, LDCT,
IT, PT, COLT, JT,
PAT: Free

07 - 18

0713.35.00 00 - -Cow peas (Vigna unguiculata) KGM 2% AUT, NZT, CCCT, LDCT,
IT, PT, COLT, JT,
PAT: Free
0713.39 - -Other
0713.39.10 00 - - -Lima and Madagascar beans KGM Free CCCT, LDCT, GPT, UST,
0713.39.90 - - -Other 2% AUT, NZT, CCCT, LDCT,

IT, PT, COLT, JT,
PAT: Free
90 - - - - -Other ...................................................................................................... KGM
0713.40.00 -Lentils Free CCCT, LDCT, GPT, UST,

20 - - - - -Split ........................................................................................................ KGM
- - - - -Other:
91 - - - - - -Green, other than Le Puy ..................................................................... KGM
92 - - - - - -Red....................................................................................................... KGM
93 - - - - - -Le Puy (French green, dark speckled) ................................................. KGM
99 - - - - - -Other .................................................................................................... KGM
0713.50 -Broad beans (Vicia faba var. major) and horse beans (Vicia faba var.
equina, Vicia faba var. minor)
0713.50.10 00 - - -Seed in bulk or in packages of a weight exceeding 500 g each KGM Free CCCT, LDCT, GPT, UST,
0713.50.90 - - -Other 2% CCCT, LDCT, GPT, UST,

90 - - - - -Other ...................................................................................................... KGM
0713.60.00 00 -Pigeon peas (Cajanus cajan) KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
0713.90 -Other
0713.90.10 00 - - -Seed in bulk or in packages of a weight exceeding 500 g each KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free

COLT, JT, PAT: Free

07 - 19

90 - - - - -Other ...................................................................................................... KGM
07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and

similar roots and tubers with high starch or inulin content, fresh, chilled,
frozen or dried, whether or not sliced or in the form of pellets; sago pith.
0714.10.00 00 -Manioc (cassava) KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
0714.20.00 00 -Sweet potatoes KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
0714.30 -Yams (Dioscorea spp.)
0714.30.10 00 - - -Frozen KGM 9.5% CCCT, LDCT, UST, MT,

JT, PAT: Free

COLT, JT, PAT: Free
0714.40 -Taro (Colocasia spp.)

JT, PAT: Free

COLT, JT, PAT: Free
0714.50 -Yautia (Xanthosoma spp.)

JT, PAT: Free

COLT, JT, PAT: Free
0714.90 -Other
0714.90.10 - - -Frozen, other than water chestnuts 9.5% CCCT, LDCT, UST, MT,
JT, PAT: Free
10 - - - - -Arrowroot................................................................................................ KGM
20 - - - - -Jerusalem artichokes ............................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

COLT, JT, PAT: Free

07 - 20

10 - - - - -Sago pith ................................................................................................ KGM
- - - - -Fresh:
21 - - - - - -Arrowroot.............................................................................................. KGM
29 - - - - - -Other .................................................................................................... KGM
- - - - -Dried:
31 - - - - - -Arrowroot.............................................................................................. KGM
39 - - - - - -Other .................................................................................................... KGM
40 - - - - -Frozen water chestnuts .......................................................................... KGM

08 - i
Chapter 8
EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
Notes.
1. This Chapter does not cover inedible nuts or fruits.
2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.
3. Dried fruit or dried nuts of this Chapter may be partially rehydrated or treated for the following purposes:
(a) For additional preservation or stabilization (for example, by moderate heat treatment, sulphuring, the addition of sorbic
acid or potassium sorbate),
(b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose
syrup), provided that they retain the character of dried fruit or dried nuts.
Supplementary Notes
1. The weight of the packages must be included in the weight of the goods for the purpose of calculating the customs duties on
the goods classified under heading 08.06, 08.08, 08.09 or 08.10.
2. For goods classified under tariff item No. 0812.10.90, customs duties must be assessed on the basis of drained weight.
3. For goods classified under tariff item No. 0811.10.10 or 0811.10.90, customs duties must be assessed on the basis of net
weight.
4. (a) The Minister of Public Safety and Emergency Preparedness or the President of the Canada Border Services Agency may
suspend a tariff item referred to in Supplementary Note 4 (c) and bring into force one or more tariff items referred to in
Supplementary Note 4 (b) in respect of goods imported through a customs office in a region or part of Canada specified in
the order during that period.
(b) Tariff items that may be brought into force: 0806.10.11, 0809.10.91, 0809.21.11, 0809.29.21, 0809.30.21, 0809.40.21,
0809.40.31, 0810.10.91 or 0810.20.11.
(c) Tariff items that may be suspended: 0806.10.19, 0809.10.99, 0809.21.19, 0809.29.29, 0809.30.29, 0809.40.29,
0809.40.39, 0810.10.99 or 0810.20.19.
(d) Under this Act, an order referred to in Supplementary Note 4 (a) might not apply to goods that were in transit at the time
the order was made.

08 - 1

08.01 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not
shelled or peeled.
-Coconuts:
0801.11.00 00 - -Desiccated KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
0801.12.00 00 - -In the inner shell (endocarp) KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
-Brazil nuts:
0801.21.00 00 - -In shell KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
0801.22.00 00 - -Shelled KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
-Cashew nuts:

COLT, JT, PAT: Free

COLT, JT, PAT: Free
08.02 Other nuts, fresh or dried, whether or not shelled or peeled.
-Almonds:

COLT, JT, PAT: Free

COLT, JT, PAT: Free
-Hazelnuts or filberts (Corylus spp.):

COLT, JT, PAT: Free

08 - 2


COLT, JT, PAT: Free
-Walnuts:

COLT, JT, PAT: Free

COLT, JT, PAT: Free
-Chestnuts (Castanea spp.):

COLT, JT, PAT: Free

COLT, JT, PAT: Free
-Pistachios:

COLT, JT, PAT: Free

COLT, JT, PAT: Free
-Macadamia nuts:

COLT, JT, PAT: Free

COLT, JT, PAT: Free
0802.70.00 00 -Kola nuts (Cola spp.) KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
0802.80.00 00 -Areca nuts KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free

COLT, JT, PAT: Free

08 - 3

- - - - -Pecans:
11 - - - - - -In shell.................................................................................................. KGM
12 - - - - - -Shelled ................................................................................................. KGM
- - - - -Other:
91 - - - - - -In shell.................................................................................................. KGM
92 - - - - - -Shelled ................................................................................................. KGM
08.03 Bananas, including plantains, fresh or dried.
0803.10.00 00 -Plantains KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free

COLT, JT, PAT: Free
- - - - -Fresh:
11 - - - - - -Certified organic................................................................................... KGM
12 - - - - - -Not certified organic ............................................................................. KGM
20 - - - - -Dried....................................................................................................... KGM
08.04 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,

fresh or dried.
0804.10.00 -Dates Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
10 - - - - -Fresh ...................................................................................................... KGM
20 - - - - -Dried....................................................................................................... KGM
0804.20.00 -Figs Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
10 - - - - -Fresh ...................................................................................................... KGM
20 - - - - -Dried....................................................................................................... KGM
0804.30.00 -Pineapples Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
- - - - -Fresh:
20 - - - - -Dried....................................................................................................... KGM
0804.40.00 00 -Avocados KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
0804.50.00 -Guavas, mangoes and mangosteens Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
10 - - - - -Fresh ...................................................................................................... KGM
20 - - - - -Dried....................................................................................................... KGM
08.05 Citrus fruit, fresh or dried.

08 - 4

0805.10.00 -Oranges Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
- - - - -Fresh:
11 - - - - - -Temple.................................................................................................. KGM
12 - - - - - -Certified organic ................................................................................... KGM
13 - - - - - -Other, not certified organic ................................................................... KGM
20 - - - - -Dried ....................................................................................................... KGM
0805.20.00 -Mandarins (including tangerines and satsumas); clementines, wilkings Free CCCT, LDCT, GPT, UST,
and similar citrus hybrids MT, CT, CRT, IT, PT,
COLT, JT, PAT: Free
- - - - -Fresh:
11 - - - - - -Tangerines............................................................................................ KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Dried ....................................................................................................... KGM
0805.40.00 -Grapefruit, including pomelos Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
0805.50.00 -Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Free CCCT, LDCT, GPT, UST,
Citrus latifolia) MT, CT, CRT, IT, PT,
COLT, JT, PAT: Free
- - - - -Fresh, certified organic:
11 - - - - - -Lemons ................................................................................................ KGM
12 - - - - - -Limes.................................................................................................... KGM
- - - - -Fresh, not certified organic:
21 - - - - - -Lemons ................................................................................................ KGM
22 - - - - - -Limes.................................................................................................... KGM
30 - - - - -Dried ....................................................................................................... KGM

COLT, JT, PAT: Free
10 - - - - -Fresh ...................................................................................................... KGM
20 - - - - -Dried ....................................................................................................... KGM
08.06 Grapes, fresh or dried.
0806.10 -Fresh
- - -Grapes of the species Vitis labrusca, in their natural state:
0806.10.11 00 - - - -Imported during such period specified by order of the Minister of Public KGM 1.41/kg CCCT, LDCT, UST, MT,
Safety and Emergency Preparedness or the President of the Canada CT, CRT, IT, PT, COLT,
Border Services Agency, not exceeding 15 weeks in any 12 month period JT, PAT: Free
ending 31st March

COLT, JT, PAT: Free
- - -Other:

08 - 5

0806.10.91 - - - -In their natural state Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
0806.10.99 00 - - - -Other KGM 6% CCCT, LDCT, UST, MT,

JT, PAT: Free
0806.20.00 00 -Dried KGM Free CCCT, LDCT, GPT, UST,

08.07 Melons (including watermelons) and papaws (papayas), fresh.
-Melons (including watermelons):
0807.11.00 - -Watermelons Free CCCT, LDCT, GPT, UST,


10 - - - - -Cantaloupes ........................................................................................... KGM
20 - - - - -Winter melons ........................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
0807.20.00 -Papaws (papayas) Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
08.08 Apples, pears and quinces, fresh.
0808.10 -Apples
0808.10.10 - - -In their natural state Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
- - - - -For processing:
11 - - - - - -Empire.................................................................................................. KGM
12 - - - - - -Golden Delicious.................................................................................. KGM
13 - - - - - -Granny Smith ....................................................................................... KGM
14 - - - - - -Ida Red ................................................................................................ KGM
15 - - - - - -McIntosh .............................................................................................. KGM
16 - - - - - -Red Delicious....................................................................................... KGM
17 - - - - - -Gala ..................................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
81 - - - - - -Golden Delicious.................................................................................. KGM

08 - 6

82 - - - - - -Red Delicious ....................................................................................... KGM
83 - - - - - -Granny Smith ....................................................................................... KGM
84 - - - - - -Gala...................................................................................................... KGM
89 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
91 - - - - - -Empire .................................................................................................. KGM
92 - - - - - -Golden Delicious .................................................................................. KGM
93 - - - - - -Granny Smith ....................................................................................... KGM
94 - - - - - -Ida Red................................................................................................. KGM
95 - - - - - -McIntosh............................................................................................... KGM
96 - - - - - -Red Delicious ....................................................................................... KGM
97 - - - - - -Gala...................................................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM

JT, PAT: Free
GPT: 5%
0808.30 -Pears
8% JT, PAT: Free
- - -Other:
0808.30.91 00 - - - -Imported during such period specified by order of the Minister of Public KGM 2.81/kg but AUT, NZT, CCCT, LDCT,
Safety and Emergency Preparedness or the President of the Canada not less than UST, MT, CT, CRT, IT,
Border Services Agency, not exceeding 24 weeks in any 12 month period 10.5% PT, COLT, JT, PAT: Free
ending 31st March

COLT, JT, PAT: Free
0808.40.00 00 -Quinces KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
08.09 Apricots, cherries, peaches (including nectarines), plums and sloes,

fresh.
0809.10 -Apricots
8% JT, PAT: Free
GPT: 5%
- - -Other:

08 - 7


COLT, JT, PAT: Free
-Cherries:
0809.21 - -Sour cherries (Prunus cerasus)
- - -In their natural state:
Safety and Emergency Preparedness or the President of the Canada not less than CT, CRT, IT, NT, PT,
Border Services Agency, not exceeding 10 weeks in any 12 month period 8% COLT, JT, PAT: Free

COLT, JT, PAT: Free

CT, CRT, IT, NT, PT,
COLT, JT, PAT: Free
GPT: 5%
0809.29 - -Other
0809.29.10 00 - - -Sweet, for processing KGM 5.64/kg but CCCT, LDCT, UST, MT,
not less than CT, CRT, IT, NT, PT,
8% COLT, JT, PAT: Free
GPT: 5%
- - -Other, in their natural state:

COLT, JT, PAT: Free

CT, CRT, IT, NT, PT,
COLT, JT, PAT: Free
GPT: 5%
0809.30 -Peaches, including nectarines

08 - 8

0809.30.10 00 - - -Peaches, not including nectarines, for processing KGM 2.82/kg but CCCT, LDCT, UST, MT,
8% JT, PAT: Free
GPT: 5%
- - -Other peaches, in their natural state, not including nectarines:

COLT, JT, PAT: Free
0809.30.30 00 - - -Nectarines, in their natural state KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free

JT, PAT: Free
GPT: 5%
0809.40 -Plums and sloes
0809.40.10 00 - - -Prune plums, for processing KGM 1.06/kg but CCCT, LDCT, UST, MT,
8% JT, PAT: Free
GPT: 5%
- - -Other prune plums, in their natural state:

COLT, JT, PAT: Free
- - -Plums, other than prune plums, and sloes, in their natural state:

COLT, JT, PAT: Free

08 - 9

JT, PAT: Free
GPT: 5%
08.10 Other fruit, fresh.
0810.10 -Strawberries
0810.10.10 00 - - -For processing KGM 5.62/kg but AUT, NZT, CCCT, LDCT,
not less than UST, MT, CT, CRT, IT,
8.5% NT, PT, COLT, JT,
PAT: Free
- - -Other:
ending 31st March

COLT, JT, PAT: Free
0810.20 -Raspberries, blackberries, mulberries and loganberries
- - -Raspberries and loganberries, in their natural state:
0810.20.11 00 - - - -Imported during such period specified by order of the Minister of Public KGM Free CCCT, LDCT, GPT, UST,
Safety and Emergency Preparedness or the President of the Canada MT, CIAT, CT, CRT, IT,
Border Services Agency, not exceeding 6 weeks in any 12 month period PT, COLT, JT, PAT: Free
ending 31st March


0810.30.00 00 -Black, white or red currants and gooseberries KGM Free CCCT, LDCT, GPT, UST,
0810.40 -Cranberries, bilberries and other fruits of the genus Vaccinium
0810.40.10 - - -In their natural state Free CCCT, LDCT, GPT, UST,
NT, PT, COLT, JT,
PAT: Free

08 - 10

- - - - -Cranberries:
- - - - -Blueberries:
21 - - - - - -Wild ...................................................................................................... KGM
22 - - - - - -Certified organic, cultivated .................................................................. KGM
23 - - - - - -Not certified organic, cultivated ............................................................ KGM
90 - - - - -Other ...................................................................................................... KGM

NT, PT, COLT, JT,
PAT: Free
0810.50.00 00 -Kiwifruit KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
0810.60.00 00 -Durians KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
0810.70.00 00 -Persimmons KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free

COLT, JT, PAT: Free
10 - - - - -Rose hips................................................................................................ KGM
20 - - - - -Berries .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
08.11 Fruit and nuts, uncooked or cooked by steaming or boiling in water,

frozen, whether or not containing added sugar or other sweetening
matter.
0811.10 -Strawberries
8.5% JT, PAT: Free

JT, PAT: Free
0811.20.00 -Raspberries, blackberries, mulberries, loganberries, black, white or red 6% CCCT, LDCT, UST, MT,
currants and gooseberries CT, CRT, IT, PT, COLT,
JT, PAT: Free
AUT: 3.5%
NZT: 3.5%
10 - - - - -Raspberries ............................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
0811.90 -Other

08 - 11

0811.90.10 - - -Cherries 9.37/kg but CCCT, LDCT, UST, MT,

12.5% JT, PAT: Free
10 - - - - -Sweet ..................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
0811.90.20 00 - - -Peaches KGM 10.5% CCCT, LDCT, UST, MT,

JT, PAT: Free

COLT, JT, PAT: Free
- - - - -Blueberries:
11 - - - - - -Pulp...................................................................................................... KGM
12 - - - - - -Other, wild ............................................................................................ KGM
13 - - - - - -Other, cultivated ................................................................................... KGM
- - - - -Cranberries:
21 - - - - - -Pulp...................................................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
30 - - - - -Nuts ........................................................................................................ KGM
- - - - -Other:
91 - - - - - -Pulp...................................................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM
08.12 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide
gas, in brine, in sulphur water or in other preservative solutions), but
unsuitable in that state for immediate consumption.
0812.10 -Cherries
0812.10.10 00 - - -Pitted sweet cherries, with stems, provisionally preserved by sulphur KGM Free CCCT, LDCT, GPT, UST,
dioxide gas, for use in the manufacture of maraschino cherries with stems MT, CT, CRT, IT, PT,
COLT, JT, PAT: Free
0812.10.90 - - -Other 9.37/kg but CCCT, LDCT, UST, MT,

10.5% JT, PAT: Free
GPT: 12.5%
10 - - - - -Sweet ..................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
0812.90 -Other
0812.90.10 - - -Akalas, akees, anchovy pears, apple-pears, avocados, bananas, bread Free CCCT, LDCT, GPT, UST,
fruit, carambolas, chayotes, cherimoyas (Jamaica apples), citrus fruit, MT, CT, CRT, IT, PT,
dates, durians, feijoas, figs, fu quas (balsam pears), genipes, guavas, COLT, JT, PAT: Free
imbus, jujubes, kiwi fruit, lady apples, litchis (lychees), loquats, magueys,
mammees (mammeas), mangoes, mangosteens, melons, papaws
(papayas), passion fruit, pawpaws, persimmons, pineapples, plantains,
plumcots, prickly pears, pomegranates, quinces, rangpurs, sapatas, star-
apples, tamarinds, tangelos and uglifruit
10 - - - - -Melons.................................................................................................... KGM

08 - 12

20 - - - - -Akalas, akees, anchovy pears, apple-pears, avocados, bananas, bread
fruit, carambolas, chayotes, cherimoyas (Jamaica apples), citrus fruit,
dates, durians, feijoas, figs, fu quas (balsam pears), genipes, guavas,
imbus, jujubes, kiwi fruit, lady apples, litchis (lychees), loquats,
magueys, mammees (mammeas), mangoes, mangosteens, papaws
(papayas), passion fruit, pawpaws, persimmons, pineapples, plantains,
plumcots, prickly pears, pomegranates, quinces, rangpurs, sapatas,
star-apples, tamarinds, tangelos and uglifruit ......................................... KGM
0812.90.20 00 - - -Strawberries KGM 9.37/kg but CCCT, LDCT, UST, MT,

14.5% JT, PAT: Free
GPT: 12.5%

JT, PAT: Free
GPT: 5%
08.13 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts
or dried fruits of this Chapter.
0813.10.00 00 -Apricots KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
0813.20.00 00 -Prunes KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
0813.30.00 00 -Apples KGM 6% CCCT, LDCT, UST, MT,

JT, PAT: Free
0813.40.00 -Other fruit Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
10 - - - - -Blueberries, wild ..................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
0813.50.00 -Mixtures of nuts or dried fruits of this Chapter Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
10 - - - - -Mixtures of nuts ...................................................................................... KGM
20 - - - - -Mixtures of dried fruits ............................................................................ KGM
30 - - - - -Mixtures of nuts and dried fruits ............................................................. KGM
0814.00.00 Peel of citrus fruit or melons (including watermelons), fresh, frozen, Free CCCT, LDCT, GPT, UST,
dried or provisionally preserved in brine, in sulphur water or in other MT, CT, CRT, IT, PT,
preservative solutions. COLT, JT, PAT: Free
10 - - - - -In a liquid preservative............................................................................ KGM

90 - - - - -Other ...................................................................................................... KGM

09 - i
Chapter 9
COFFEE, TEA, MAT AND SPICES
Notes.
1. Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows:
(a) Mixtures of two or more of the products of the same heading are to be classified in that heading;
(b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10.
The addition of other substances to the products of headings 09.04 to 09.10 (or to the mixtures referred to in paragraph
(a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods
of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed
seasonings are classified in heading 21.03.
2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11.

09 - 1

09.01 Coffee, whether or not roasted or decaffeinated; coffee husks and skins;
coffee substitutes containing coffee in any proportion.
-Coffee, not roasted:
0901.11.00 - -Not decaffeinated Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
0901.12.00 00 - -Decaffeinated KGM Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
-Coffee, roasted:
0901.21.00 - -Not decaffeinated Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
0901.22.00 00 - -Decaffeinated KGM Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Coffee husks and skins .......................................................................... KGM
20 - - - - -Coffee substitutes containing coffee ...................................................... KGM
09.02 Tea, whether or not flavoured.
0902.10 -Green tea (not fermented) in immediate packings of a content not

exceeding 3 kg
0902.10.10 - - -In bags for individual servings Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free

09 - 2

0902.20.00 -Other green tea (not fermented) Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
0902.30 -Black tea (fermented) and partly fermented tea, in immediate packings
of a content not exceeding 3 kg
0902.30.10 - - -In bags for individual servings Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
- - - - -Not decaffeinated:
20 - - - - -Decaffeinated ......................................................................................... KGM

SLT, PT, COLT, JT,
PAT: Free
- - - - -Not decaffeinated:
0902.40.00 -Other black tea (fermented) and other partly fermented tea Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Not decaffeinated ................................................................................... KGM
0903.00.00 00 Mat. KGM Free CCCT, LDCT, GPT, UST,

09.04 Pepper of the genus Piper; dried or crushed or ground fruits of the
genus Capsicum or of the genus Pimenta.
-Pepper:
0904.11.00 00 - -Neither crushed nor ground KGM Free CCCT, LDCT, GPT, UST,
0904.12.00 00 - -Crushed or ground KGM 3% CCCT, LDCT, GPT, UST,

-Fruits of the genus Capsicum or of the genus Pimenta:

09 - 3

0904.21.00 00 - -Dried, neither crushed nor ground KGM Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
0904.22 - -Crushed or ground
0904.22.10 - - -Chili peppers and paprikas Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Chili peppers .......................................................................................... KGM
20 - - - - -Paprikas ................................................................................................. KGM
0904.22.90 00 - - -Other KGM 3% CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
09.05 Vanilla.
0905.10.00 00 -Neither crushed nor ground KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
0905.20.00 00 -Crushed or ground KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
09.06 Cinnamon and cinnamon-tree flowers.
-Neither crushed nor ground:
0906.11.00 00 - -Cinnamon (Cinnamomum zeylanicum Blume) KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
0906.20.00 00 -Crushed or ground KGM 3% CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
09.07 Cloves (whole fruit, cloves and stems).
0907.10.00 00 -Neither crushed nor ground KGM Free CCCT, LDCT, GPT, UST,
0907.20.00 00 -Crushed or ground KGM 3% CCCT, LDCT, GPT, UST,

09.08 Nutmeg, mace and cardamoms.

09 - 4

-Nutmeg:
COLT, JT, PAT: Free

COLT, JT, PAT: Free
-Mace:
COLT, JT, PAT: Free

COLT, JT, PAT: Free
-Cardamoms:
COLT, JT, PAT: Free

COLT, JT, PAT: Free
09.09 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper

berries.
-Seeds of coriander:
COLT, JT, PAT: Free

COLT, JT, PAT: Free
-Seeds of cumin:
COLT, JT, PAT: Free

COLT, JT, PAT: Free
-Seeds of anise, badian, caraway or fennel; juniper berries:

09 - 5

COLT, JT, PAT: Free

COLT, JT, PAT: Free
09.10 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other
spices.
-Ginger:

0910.20.00 00 -Saffron KGM Free CCCT, LDCT, GPT, UST,

0910.30.00 00 -Turmeric (curcuma) KGM Free CCCT, LDCT, GPT, UST,

-Other spices:
0910.91 - -Mixtures referred to in Note 1 (b) to this Chapter
0910.91.30 00 - - -Curry KGM Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
- - -Other:
0910.91.91 00 - - - -Neither crushed nor ground KGM Free CCCT, LDCT, GPT, UST,
0910.91.92 00 - - - -Crushed or ground KGM 3% CCCT, LDCT, GPT, UST,

0910.99 - -Other
0910.99.10 - - -Dill seeds; Free CCCT, LDCT, GPT, UST,

Other, neither crushed nor ground MT, CIAT, CT, CRT, IT,
SLT, PT, COLT, JT,
PAT: Free
20 - - - - -Dill seeds................................................................................................ KGM
30 - - - - -Other, neither crushed nor ground ......................................................... KGM

09 - 6


SLT, PT, COLT, JT,
PAT: Free

10 - i
Chapter 10
CEREALS
Notes.
1. (A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present,
whether or not in the ear or on the stalk.
(B) This Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished,
glazed, parboiled or broken remains classified in heading 10.06.
2. Heading 10.05 does not cover sweet corn (Chapter 7).
Subheading Note.
1. The term "durum wheat" means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing
of Triticum durum which have the same number (28) of chromosomes as that species.

10 - 1

10.01 Wheat and meslin.
-Durum wheat:
1001.11 - -Seed
1001.11.10 00 - - -Within access commitment TNE $1.90/tonne CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
1001.11.20 00 - - -Over access commitment TNE 49% LDCT, UST, MT, CT,
CRT, PT, COLT, JT,
PAT: Free
1001.19 - -Other
COLT, JT, PAT: Free
1001.19.20 00 - - -Over access commitment TNE 49% LDCT, UST, MT, CT,
CRT, PT, COLT, JT,
PAT: Free
-Other:
1001.91 - -Seed
COLT, JT, PAT: Free
1001.91.20 00 - - -Over access commitment TNE 76.5% LDCT, UST, MT, CT,
CRT, PT, COLT, JT,
PAT: Free
1001.99 - -Other
1001.99.10 - - -Within access commitment $1.90/tonne CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free
10 - - - - -White ...................................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
1001.99.20 - - -Over access commitment 76.5% LDCT, UST, MT, CT,

CRT, PT, COLT, JT,
PAT: Free
10 - - - - -White ...................................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
10.02 Rye.

10 - 2

1002.10.00 00 -Seed TNE Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
1002.90.00 00 -Other TNE Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
10.03 Barley.
1003.10 -Seed
- - -For malting purposes:
1003.10.11 00 - - - -Within access commitment TNE $0.99/tonne CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
1003.10.12 00 - - - -Over access commitment TNE 94.5% LDCT, UST, MT, CT,
CRT, PT, COLT, JT,
PAT: Free
- - -Other:
COLT, JT, PAT: Free
1003.10.92 00 - - - -Over access commitment TNE 21% CCCT, LDCT, UST, MT,
PAT: Free
1003.90 -Other
- - -For malting purposes:
COLT, JT, PAT: Free
1003.90.12 00 - - - -Over access commitment TNE 94.5% LDCT, UST, MT, CT,
CRT, PT, COLT, JT,
PAT: Free
- - -Other:
COLT, JT, PAT: Free
1003.90.92 00 - - - -Over access commitment TNE 21% CCCT, LDCT, UST, MT,
PAT: Free
10.04 Oats.

10 - 3

COLT, JT, PAT: Free

COLT, JT, PAT: Free
10.05 Maize (corn).
1005.10.00 -Seed Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
10 - - - - -Yellow dent corn (Zea mays var. indentata) ........................................... TNE
90 - - - - -Other ...................................................................................................... TNE

- - - - -Yellow dent corn (Zea mays var. indentata):
11 - - - - - -U.S. No. 1 .............................................................................. TNE
12 - - - - - -U.S. No. 2 ..............................................................................
TNE
13 - - - - - -U.S. No. 3 ................................................................................ TNE
14 - - - - - -U.S. No. 4 ................................................................................ TNE
19 - - - - - -Other .................................................................................................... TNE
- - - - -Other:
91 - - - - - -Popping corn........................................................................................ TNE
99 - - - - - -Other .................................................................................................... TNE
10.06 Rice.
1006.10.00 00 -Rice in the husk (paddy or rough) TNE Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
1006.20.00 -Husked (brown) rice Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
10 - - - - -Long grain .............................................................................................. TNE
20 - - - - -Medium grain ......................................................................................... TNE
30 - - - - -Short grain.............................................................................................. TNE
40 - - - - -Mixtures of any of the above .................................................................. TNE
1006.30.00 -Semi-milled or wholly milled rice, whether or not polished or glazed Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
- - - - -Parboiled:
11 - - - - - -Long grain ............................................................................................ TNE
19 - - - - - -Other, including mixtures ..................................................................... TNE
- - - - -Other:
91 - - - - - -Long grain ............................................................................................ TNE
92 - - - - - -Medium grain ....................................................................................... TNE
93 - - - - - -Short grain ........................................................................................... TNE
94 - - - - - -Mixtures of any of the above................................................................ TNE

10 - 4

1006.40.00 00 -Broken rice TNE Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
10.07 Grain sorghum.

COLT, JT, PAT: Free

COLT, JT, PAT: Free
10.08 Buckwheat, millet and canary seeds; other cereals.
1008.10.00 -Buckwheat Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
10 - - - - -Seed ....................................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
-Millet:
1008.21.00 00 - -Seed KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free

COLT, JT, PAT: Free
1008.30.00 -Canary seeds Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
10 - - - - -In packages of a weight not exceeding 500 g each................................ KGM
20 - - - - -In bulk or in packages of a weight exceeding 500 g each ...................... KGM
1008.40.00 00 -Fonio (Digitaria spp.) KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
1008.50.00 00 -Quinoa (Chenopodium quinoa) KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
1008.60.00 00 -Triticale KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
1008.90.00 -Other cereals Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
10 - - - - -Wild rice.................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

11 - i
Chapter 11
PRODUCTS OF THE MILLING INDUSTRY; MALT;

STARCHES; INULIN; WHEAT GLUTEN
Notes.
(a) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);
(b) Prepared flours, groats meals or starches of heading 19.01;
(c) Corn flakes or other products of heading 19.04;
(d) Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05;
(e) Pharmaceutical products (Chapter 30); or
(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2. (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry
product:
(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2);
and
(b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).
Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground, is always classified
in heading 11.04.
(B) Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if the percentage
passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight,
than that shown against the cereal concerned.
Otherwise, they fall in heading 11.03 or 11.04.
Rate of passage through a sieve

with an aperture of
Cereal Starch Ash 315 500

content content micrometres micrometres
(1) (2) (3) (microns) (microns)
(4) (5)
Wheat and
rye............. 45% 2.5% 80%
Barley........ 45% 3% 80%
Oats.......... 45% 5% 80%
Maize(corn)
and grain
sorghum..... 45% 2% 90%
Rice............ 45% 1.6% 80%
Buckwheat 45% 4% 80%
3. For the purpose of heading 11.03, the terms "groats" and "meal" mean products obtained by the fragmentation of cereal
grains, of which:

CUSTOMS TARIFF SCHEDULE
11 - ii
(a) in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an
aperture of 2 mm;
(b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an
aperture of 1.25 mm.
Supplementary Note.
1. For goods classified under tariff item No. 1108.11.10, 1108.11.20, 1108.19.11, 1108.19.12 or 1108.19.90, when in packages
of a weight not exceeding 1 kg each, the weight of the packaging shall be included in the weight of the goods for the purpose
of calculating the customs duties on the goods.

11 - 1

1101.00 Wheat or meslin flour.
COLT, JT, PAT: Free
1101.00.20 00 - - -Over access commitment TNE $139.83/tonne LDCT, UST, MT, CT,
CRT, PT, COLT, JT,
PAT: Free
11.02 Cereal flours other than of wheat or meslin.
1102.20.00 00 -Maize (corn) flour KGM 6% CCCT, LDCT, UST, MT,

JT, PAT: Free
GPT: 5%
1102.90 -Other
- - -Barley flour:
1102.90.11 00 - - - -Within access commitment KGM 4% CCCT, LDCT, UST, MT,

JT, PAT: Free
1102.90.12 00 - - - -Over access commitment TNE $213.80/tonne LDCT, UST, MT, CT,
plus 8.5% CRT, PT, COLT, JT,
PAT: Free
1102.90.20 00 - - -Rice flour KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
1102.90.30 00 - - -Rye flour KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free

JT, PAT: Free
GPT: 5%
11.03 Cereal groats, meal and pellets.
-Groats and meal:
1103.11 - -Of wheat
JT, PAT: Free

11 - 2

CRT, PT, COLT, JT,
PAT: Free
1103.13.00 - -Of maize (corn) Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
10 - - - - -Cornmeal ................................................................................................ TNE
20 - - - - -Corn grits, for use in the manufacture of corn flour ................................ TNE
90 - - - - -Other ...................................................................................................... TNE
1103.19 - -Of other cereals
- - -Of barley:
1103.19.11 00 - - - -Within access commitment TNE 3% CCCT, LDCT, UST, MT,

JT, PAT: Free
GPT: 3%
PAT: Free

COLT, JT, PAT: Free
10 - - - - -Of buckwheat ......................................................................................... TNE
20 - - - - -Of oats .................................................................................................... TNE
30 - - - - -Of rice ..................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
1103.20 -Pellets
- - -Of wheat:
1103.20.11 00 - - - -Within access commitment KGM 3.5% CCCT, LDCT, UST, MT,
JT, PAT: Free
GPT: 3%
plus 7% CRT, PT, COLT, JT,
PAT: Free
- - -Of barley:
JT, PAT: Free
GPT: 3%
PAT: Free

11 - 3

COLT, JT, PAT: Free
11.04 Cereal grains otherwise worked (for example, hulled, rolled, flaked,
pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals,
whole, rolled, flaked or ground.
-Rolled or flaked grains:
1104.12.00 00 - -Of oats TNE Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
- - -Of wheat:
JT, PAT: Free
GPT: 3%
PAT: Free
- - -Of barley:

JT, PAT: Free
PAT: Free

COLT, JT, PAT: Free
-Other worked grains (for example, hulled, pearled, sliced or kibbled):
1104.22.00 00 - -Of oats KGM 5% CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
1104.23.00 00 - -Of maize (corn) KGM 5% CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
- - -Of wheat:

11 - 4

JT, PAT: Free
GPT: 3%
PAT: Free
- - -Of barley:

JT, PAT: Free
PAT: Free

COLT, JT, PAT: Free
1104.30 -Germ of cereals, whole, rolled, flaked or ground
- - -Of wheat:
JT, PAT: Free
GPT: 3%
PAT: Free

COLT, JT, PAT: Free
11.05 Flour, meal, powder, flakes, granules and pellets of potatoes.
1105.10.00 00 -Flour, meal and powder KGM 10.5% CCCT, LDCT, UST, MT,
JT, PAT: Free
GPT: 8%
1105.20.00 00 -Flakes, granules and pellets KGM 8.5% CCCT, LDCT, UST, MT,
JT, PAT: Free
GPT: 5%
11.06 Flour, meal and powder of the dried leguminous vegetables of

heading 07.13, of sago or of roots or tubers of heading 07.14 or of the
products of Chapter 8.

11 - 5

1106.10 -Of the dried leguminous vegetables of heading 07.13
1106.10.10 00 - - -Guar meal KGM Free CCCT, LDCT, GPT, UST,


COLT, JT, PAT: Free
GPT: 5%
1106.20.00 -Of sago, roots or tubers of heading 07.14 Free CCCT, LDCT, GPT, UST,
10 - - - - -Flour of sago or cassava........................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
1106.30.00 00 -Of the products of Chapter 8 KGM Free CCCT, LDCT, GPT, UST,
11.07 Malt, whether or not roasted.
1107.10 -Not roasted
- - -Whole:
1107.10.11 00 - - - -Within access commitment KGM 0.31/kg CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
CRT, PT, COLT, JT,
PAT: Free
- - -Other:
COLT, JT, PAT: Free
CRT, PT, COLT, JT,
PAT: Free
1107.20 -Roasted
- - -Whole:
COLT, JT, PAT: Free
CRT, PT, COLT, JT,
PAT: Free

11 - 6

- - -Other:
1107.20.91 00 - - - -Within access commitment KGM Free CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
1107.20.92 00 - - - -Over access commitment TNE Free LDCT, UST, MT, CT,
CRT, PT, COLT, JT,
PAT: Free
11.08 Starches; inulin.
-Starches:
1108.11 - -Wheat starch
1108.11.10 - - -Within access commitment 0.95/kg CCCT, LDCT, UST, MT,

JT, PAT: Free
GPT: 0.8/kg
10 - - - - -For food use ........................................................................................... KGM
20 - - - - -For industrial use, non food .................................................................... KGM
1108.11.20 - - -Over access commitment $237.90/tonne LDCT, UST, MT, CT,

CRT, PT, COLT, JT,
PAT: Free
10 - - - - -For food use ........................................................................................... TNE
20 - - - - -For industrial use, non food .................................................................... TNE
1108.12.00 - -Maize (corn) starch Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
10 - - - - -For food use ........................................................................................... KGM
1108.13.00 - -Potato starch 10.5% CCCT, LDCT, UST, MT,

JT, PAT: Free
GPT: 5%
10 - - - - -For food use ........................................................................................... KGM
1108.14.00 00 - -Manioc (cassava) starch KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
1108.19 - -Other starches
- - -Barley starch:
1108.19.11 00 - - - -Within access commitment KGM 0.83/kg CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free

11 - 7

CRT, PT, COLT, JT,
PAT: Free
1108.19.90 - - -Other 1.24/kg CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
10 - - - - -Rice starch ............................................................................................. KGM
20 - - - - -Sago starch ............................................................................................ KGM
30 - - - - -Arrowroot starch ..................................................................................... KGM
- - - - -Other cereal starches:
81 - - - - - -For food use......................................................................................... KGM
82 - - - - - -For industrial use, non food ................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
1108.20.00 00 -Inulin KGM 6.5% CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
1109.00 Wheat gluten, whether or not dried.
1109.00.10 00 - - -Within access commitment KGM 7.5% CCCT, LDCT, UST, MT,
JT, PAT: Free
GPT: 7.5%
PAT: Free

12 - i
Chapter 12
OIL SEEDS AND OLEAGINOUS FRUITS;

MISCELLANEOUS GRAINS, SEEDS AND FRUIT;
INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
Notes.
1. Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds,
safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 08.01 or 08.02 or to olives
(Chapter 7 or Chapter 20).
2. Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially
defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of
headings 23.04 to 23.06.
3. For the purpose of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable
seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines
are to be regarded as "seeds of a kind used for sowing".
Heading 12.09 does not, however, apply to the following even if for sowing:
(a) Leguminous vegetables or sweet corn (Chapter 7);
(b) Spices or other products of Chapter 9;
(c) Cereals (Chapter 10); or
(d) Products of headings 12.01 to 12.07 or 12.11.
4. Heading 12.11 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species
of mint, rosemary, rue, sage and wormwood.
Heading 12.11 does not, however, apply to:
(a) Medicaments of Chapter 30;
(b) Perfumery, cosmetic or toilet preparations of Chapter 33; or
(c) Insecticides, fungicides, herbicides, disinfectants or similar products of heading 38.08.
5. For the purpose of heading 12.12, the term "seaweeds and other algae" does not include:
(a) Dead single-cell micro-organisms of heading 21.02;
(b) Cultures of micro-organisms of heading 30.02; or
(c) Fertilizers of heading 31.01 or 31.05.
Subheading Note.
1. For the purposes of subheading 1205.10, the expression "low erucic acid rape or colza seeds" means rape or colza seeds
yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains
less than 30 micromoles of glucosinolates per gram.
Supplementary Note.
1. For the purpose of heading 12.08, the term "flour" applies only to products of which more than 50% by weight passes through
a No. 5 bolting cloth with an average mesh aperture of 0.263 mm.

12 - 1

12.01 Soya beans, whether or not broken.
1201.10.00 00 -Seed KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free

COLT, JT, PAT: Free
10 - - - - -For oil extraction..................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
12.02 Ground-nuts, not roasted or otherwise cooked, whether or not shelled

or broken.
1202.30.00 00 -Seed KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
-Other:

COLT, JT, PAT: Free
1202.42.00 00 - -Shelled, whether or not broken KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
1203.00.00 00 Copra. KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
1204.00.00 00 Linseed, whether or not broken. TNE Free CCCT, LDCT, GPT, UST,
MT, CT, CRT, IT, SLT, PT,
COLT, JT, PAT: Free
12.05 Rape or colza seeds, whether or not broken.
1205.10.00 -Low erucic acid rape or colza seeds Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
10 - - - - -For sowing.............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

COLT, JT, PAT: Free
10 - - - - -For sowing.............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

12 - 2

1206.00.00 Sunflower seeds, whether or not broken. Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
10 - - - - -For sowing .............................................................................................. KGM
20 - - - - -For oil extraction ..................................................................................... KGM
- - - - -For human use:
31 - - - - - -In shell .................................................................................................. KGM
32 - - - - - -Shelled ................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
12.07 Other oil seeds and oleaginous fruits, whether or not broken.
1207.10.00 00 -Palm nuts and kernels KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
-Cotton seeds:
1207.21.00 00 - -Seed KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free

COLT, JT, PAT: Free
1207.30.00 00 -Castor oil seeds KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
1207.40.00 00 -Sesamum seeds KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
1207.50.00 00 -Mustard seeds KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
1207.60.00 00 -Safflower (Carthamus tinctorius) seeds KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
1207.70.00 00 -Melon seeds KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
-Other:
1207.91.00 00 - -Poppy seeds KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free

COLT, JT, PAT: Free
- - - - -Hemp seeds:

12 - 3

11 - - - - - -For sowing ........................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
12.08 Flours and meals of oil seeds or oleaginous fruits, other than those of
mustard.
1208.10 -Of soya beans
1208.10.10 00 - - -Flours KGM 6% CCCT, LDCT, UST, MT,

CT, CRT, IT, PT, COLT, JT,
PAT: Free
GPT: 5%
1208.10.20 00 - - -Meals KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
1208.90 -Other
1208.90.10 00 - - -Flours KGM 6% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 5%
1208.90.20 00 - - -Meals KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
12.09 Seeds, fruit and spores, of a kind used for sowing.
1209.10.00 00 -Sugar beet seeds KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
-Seeds of forage plants:
1209.21.00 00 - -Lucerne (alfalfa) seeds KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
1209.22.00 - -Clover (Trifolium spp.) seeds Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
10 - - - - -Red......................................................................................................... KGM
20 - - - - -Sweet ..................................................................................................... KGM
30 - - - - -White ...................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
1209.23.00 - -Fescue seeds Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
10 - - - - -Creeping red .......................................................................................... KGM
20 - - - - -Meadow.................................................................................................. KGM
30 - - - - -Chewing ................................................................................................. KGM
40 - - - - -Tall.......................................................................................................... KGM

12 - 4

90 - - - - -Other ...................................................................................................... KGM
1209.24.00 - -Kentucky blue grass (Poa pratensis L.) seeds Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
10 - - - - -Certified .................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
1209.25.00 - -Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
10 - - - - -Annual .................................................................................................... KGM
20 - - - - -Perennial ................................................................................................ KGM

COLT, JT, PAT: Free
10 - - - - -Bent grass .............................................................................................. KGM
- - - - -Brome grass:
21 - - - - - -Meadow................................................................................................ KGM
22 - - - - - -Smooth ................................................................................................. KGM
29 - - - - - -Other .................................................................................................... KGM
30 - - - - -Wheat grass ........................................................................................... KGM
40 - - - - -Bluegrass, other than Kentucky ............................................................. KGM
50 - - - - -Orchard grass......................................................................................... KGM
60 - - - - -Bird's-foot trefoil...................................................................................... KGM
70 - - - - -Beet seed ............................................................................................... KGM
- - - - -Timothy grass seed:
81 - - - - - -Certified ................................................................................................ KGM
89 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
1209.30 -Seeds of herbaceous plants cultivated principally for their flowers
1209.30.10 00 - - -In packages of a weight of less than 25 g each KGM 5.5% CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
1209.30.20 00 - - -In bulk or in packages of a weight of 25 g each or more KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
-Other:
1209.91 - -Vegetable seeds
1209.91.10 - - -In bulk or in packages of a weight exceeding 500 g each; Free CCCT, LDCT, GPT, UST,
In packages of a weight of 25 g each or more but not exceeding 500 g MT, CT, CRT, IT, PT,
each when valued at $5.50 or more per 500 g COLT, JT, PAT: Free
- - - - -Tomato, onion, cabbage, cauliflower, lettuce, carrot and radish, in bulk

or in packages of a weight exceeding 500 g each:
11 - - - - - -Tomato ................................................................................................. KGM
12 - - - - - -Onion.................................................................................................... KGM
13 - - - - - -Cabbage............................................................................................... KGM
14 - - - - - -Cauliflower ........................................................................................... KGM

12 - 5

15 - - - - - -Lettuce ................................................................................................. KGM
16 - - - - - -Carrot ................................................................................................... KGM
17 - - - - - -Radish.................................................................................................. KGM
- - - - -Other, in bulk or in packages of a weight exceeding 500 g each:
21 - - - - - -Cucumber ............................................................................................ KGM
22 - - - - - -Celery................................................................................................... KGM
23 - - - - - -Parsley ................................................................................................. KGM
24 - - - - - -Spinach ................................................................................................ KGM
25 - - - - - -Broccoli ................................................................................................ KGM
26 - - - - - -Parsnip................................................................................................. KGM
27 - - - - - -Pumpkin ............................................................................................... KGM
28 - - - - - -Turnip ................................................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
- - - - -In packages of a weight of 25 g each or more but not exceeding 500 g
each when valued at $5.50 or more per 500 g:
31 - - - - - -Tomato ................................................................................................. KGM
32 - - - - - -Onion ................................................................................................... KGM
33 - - - - - -Cabbage and cauliflower ..................................................................... KGM
34 - - - - - -Lettuce ................................................................................................. KGM
35 - - - - - -Cucumber ............................................................................................ KGM
39 - - - - - -Other .................................................................................................... KGM
1209.91.90 00 - - -Other KGM 5.5% CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
1209.99 - -Other
1209.99.10 - - -Tree seed, other than nut trees of Chapter 8; Free CCCT, LDCT, GPT, UST,
Seeds, in bulk or in packages of a weight exceeding 500 g each; MT, CT, CRT, IT, PT,
Fruit and spores COLT, JT, PAT: Free
10 - - - - -Tree seed, other than nut trees of Chapter 8 ......................................... KGM

- - - - -Seeds, in bulk or in packages of a weight exceeding 500 g each;
Fruit and spores:
21 - - - - - -Tobacco................................................................................................ KGM
22 - - - - - -Melon ................................................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
1209.99.20 00 - - -Seeds, in packages of a weight not exceeding 500 g each KGM 5.5% CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
12.10 Hop cones, fresh or dried, whether or not ground, powdered or in the
form of pellets; lupulin.
1210.10.00 00 -Hop cones, neither ground nor powdered nor in the form of pellets KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
1210.20.00 -Hop cones, ground, powdered or in the form of pellets; lupulin Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
10 - - - - -Hop cone pellets .................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

12 - 6

12.11 Plants and parts of plants (including seeds and fruits), of a kind used
primarily in perfumery, in pharmacy or for insecticidal, fungicidal or
similar purposes, fresh or dried, whether or not cut, crushed or
powdered.
1211.20 -Ginseng roots
1211.20.10 00 - - -Herbal "tea" in bags for individual servings KGM Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free

MT, MUST, CIAT, CT, CRT,
IT, SLT, PT, COLT, JT,
PAT: Free
1211.30.00 00 -Coca leaf KGM Free CCCT, LDCT, GPT, UST,

IT, PT, COLT, JT,
PAT: Free
1211.40.00 00 -Poppy straw KGM Free CCCT, LDCT, GPT, UST,

IT, PT, COLT, JT,
PAT: Free
1211.90 -Other
1211.90.10 - - -Herbal "tea" in bags for individual servings Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free

IT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Bark, of a kind used primarily in pharmacy............................................. -
20 - - - - -Roots, of a kind used primarily in pharmacy........................................... -
30 - - - - -Herbs ...................................................................................................... KGM
40 - - - - -Seeds ..................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
12.12 Locust beans, seaweeds and other algae, sugar beet and sugar cane,
fresh, chilled, frozen or dried, whether or not ground; fruit stones and
kernels and other vegetable products (including unroasted chicory
roots of the variety Cichorium intybus sativum) of a kind used primarily
for human consumption, not elsewhere specified or included.
-Seaweeds and other algae:

12 - 7

1212.21.00 00 - -Fit for human consumption - Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
-Other:
1212.91.00 00 - -Sugar beet KGM Free CCCT, LDCT, UST, MT,

PAT: Free
1212.92.00 00 - -Locust beans (carob) - Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
1212.93.00 00 - -Sugar cane KGM Free CCCT, LDCT, UST, MT,

PAT: Free
1212.94.00 00 - -Chicory roots KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
1212.99 - -Other
1212.99.20 00 - - -Apricot, peach (including nectarine) or plum stones and kernels KGM 6.5% CCCT, LDCT, GPT, UST,
MT, CIAT, CT, CRT, IT, PT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
1213.00.00 Cereal straw and husks, unprepared, whether or not chopped, ground, Free CCCT, LDCT, GPT, UST,
pressed or in the form of pellets. MT, CT, CRT, IT, PT,
COLT, JT, PAT: Free
10 - - - - -Straw ...................................................................................................... TNE
20 - - - - -Husks ..................................................................................................... TNE
12.14 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin,
forage kale, lupines, vetches and similar forage products, whether or
not in the form of pellets.
1214.10.00 00 -Lucerne (alfalfa) meal and pellets KGM 10% CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
10 - - - - -Lucerne (alfalfa), dried, in bales or loose ............................................... TNE
20 - - - - -Other hay, dried, in bales or loose ......................................................... TNE
90 - - - - -Other ...................................................................................................... TNE

13 - i
Chapter 13
LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
Note.
1. Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.
The heading does not apply to:
(a) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 17.04);
(b) Malt extract (heading 19.01);
(c) Extracts of coffee, tea or mat (heading 21.01);
(d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
(e) Camphor, glycyrrhizin or other products of heading 29.14 or 29.38;
(f) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 29.39);
(g) Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 30.06);
(h) Tanning or dyeing extracts (heading 32.01 or 32.03);
(ij) Essential oils, concretes, absolutes, resinoids extracted oleoresins, aqueous distillates or aqueous solutions of essential
oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or
(k) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 40.01).

13 - 1

13.01 Lac; natural gums, resins, gum-resins and oleoresins (for example,
balsams).
1301.20.00 00 -Gum Arabic KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free

COLT, JT, PAT: Free
13.02 Vegetable saps and extracts; pectic substances, pectinates and

pectates; agar-agar and other mucilages and thickeners, whether or not
modified, derived from vegetable products.
-Vegetable saps and extracts:
1302.11.00 00 - -Opium KGM Free CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free
1302.12.00 00 - -Of liquorice KGM Free CCCT, LDCT, GPT, UST,

MT, CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
1302.13.00 00 - -Of hops KGM Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
1302.20.00 00 -Pectic substances, pectinates and pectates KGM Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
-Mucilages and thickeners, whether or not modified, derived from

vegetable products:
1302.31.00 00 - -Agar-agar KGM Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
1302.32.00 - -Mucilages and thickeners, whether or not modified, derived from Free CCCT, LDCT, GPT, UST,
locust beans, locust bean seeds or guar seeds MT, CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Guar gum ............................................................................................... KGM

13 - 2

90 - - - - -Other ...................................................................................................... KGM

SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Carrageenan (Irish moss extract) ........................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

14 - i
Chapter 14
VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS

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

14 - 1

14.01 Vegetable materials of a kind used primarily for plaiting (for example,
bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed
cereal straw, and lime bark).
1401.10.00 00 -Bamboos - Free CCCT, LDCT, GPT, UST,

MT, CT, CRT, IT, NT, SLT,
1401.20.00 00 -Rattans - Free CCCT, LDCT, GPT, UST,

1401.90.00 00 -Other - Free CCCT, LDCT, GPT, UST,

14.04 Vegetable products not elsewhere specified or included.
1404.20.00 00 -Cotton linters KGM Free CCCT, LDCT, GPT, UST,


10 - - - - -Flour ....................................................................................................... KGM
20 - - - - -Vegetable materials, of a kind used primarily as stuffing or as padding
(for example, kapok, vegetable hair and eel-grass), whether or not put
up as a layer, with or without supporting material. ................................ -
- - - - - -Vegetable materials, of a kind used primarily in brooms or in brushes
(for example broom-corn, piassava, couch-grass and istle), whether or
not in hanks or bundles:
31 - - - - - -Broomcorn (Sorghum Vulgare var. technicum).................................... KGM
32 - - - - - -Tampico fibre (istle).............................................................................. KGM
39 - - - - - -Other .................................................................................................... KGM
40 - - - - -Raw vegetable materials of a kind used primarily in dyeing or tanning.. -
90 - - - - -Other ...................................................................................................... KGM

III - 1
Section III
ANIMAL OR VEGETABLE FATS AND OILS

AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;

15 - i
Chapter 15
ANIMAL OR VEGETABLE FATS AND OILS

AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;
Notes.
(a) Pig fat or poultry fat of heading 02.09;
(b) Cocoa butter, fat or oil (heading 18.04);
(c) Edible preparations containing by weight more than 15% of the products of heading 04.05 (generally Chapter 21);
(d) Greaves (heading 23.01) or residues of headings 23.04 to 23.06;
(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations,
sulphonated oils or other goods of Section VI; or
(f) Factice derived from oils (heading 40.02).
2. Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).
3. Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading
appropriate to the corresponding undenatured fats and oils and their fractions.
4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.
Subheading Note.
1. For the purposes of subheadings 1514.11 and 1514.19, the expression "low erucic acid rape or colza oil" means the fixed oil
which has an erucic acid content of less than 2% by weight.

15 - 1

15.01 Pig fat (including lard) and poultry fat, other than that of heading 02.09
or 15.03.
1501.10.00 00 -Lard KGM Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
1501.20.00 00 -Other pig fat KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
15.02 Fats of bovine animals, sheep or goats, other than those of

heading 15.03.
1502.10.00 -Tallow 2.5% CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
10 - - - - -Edible ..................................................................................................... KGM
20 - - - - -Inedible................................................................................................... KGM
1502.90.00 00 -Other KGM 2.5% CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
1503.00.00 00 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified KGM 7.5% CCCT, LDCT, GPT, UST,
or mixed or otherwise prepared. MT, CT, CRT, IT, PT,
COLT, JT, PAT: Free
15.04 Fats and oils and their fractions, of fish or marine mammals, whether or
not refined, but not chemically modified.
1504.10 -Fish-liver oils and their fractions
1504.10.10 - - -For use in the manufacture of medicaments Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Of cod..................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
- - -Other:
1504.10.91 00 - - - -For use in Canadian manufactures KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

15 - 2

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
10 - - - - - Of cod .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
1504.20 -Fats and oils and their fractions, of fish, other than liver oils
1504.20.10 00 - - -Rough, for use in the manufacture of soaps or oils KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
1504.30.00 00 -Fats and oils and their fractions, of marine mammals KGM 6.5% CCCT, LDCT, GPT, UST,
PAT: Free
1505.00.00 00 Wool grease and fatty substances derived therefrom (including lanolin). KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
1506.00.00 00 Other animal fats and oils and their fractions, whether or not refined, but KGM 7% CCCT, LDCT, GPT, UST,
not chemically modified. MT, CT, CRT, IT, PT,
COLT, JT, PAT: Free
15.07 Soya-bean oil and its fractions, whether or not refined, but not
chemically modified.
1507.10.00 00 -Crude oil, whether or not degummed KGM 4.5% CCCT, LDCT, UST, MT,
PAT: Free
1507.90 -Other
1507.90.10 00 - - -For use in the manufacture of paints and varnishes KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free

PAT: Free
15.08 Ground-nut oil and its fractions, whether or not refined, but not
chemically modified.
1508.10.00 00 -Crude oil KGM 4.5% CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free

15 - 3

1508.90.00 00 -Other KGM 9.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 5%
15.09 Olive oil and its fractions, whether or not refined, but not chemically
modified.
1509.10.00 -Virgin Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
- - - - -In containers of a capacity less than 18 kg:
20 - - - - -In container sizes of 18 kg or more ........................................................ KGM

COLT, JT, PAT: Free
10 - - - - -In containers of a capacity less than 18 kg ............................................ KGM
20 - - - - -In container sizes of 18 kg or more ........................................................ KGM
1510.00.00 00 Other oils and their fractions, obtained solely from olives, whether or KGM Free CCCT, LDCT, GPT, UST,
not refined, but not chemically modified, including blends of these oils MT, CT, CRT, IT, PT,
or fractions with oils or fractions of heading 15.09. COLT, JT, PAT: Free
15.11 Palm oil and its fractions, whether or not refined, but not chemically
modified.
1511.10.00 00 -Crude oil KGM 6% CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
1511.90 -Other
1511.90.10 00 - - -Palm oil mid-fractions for use in the manufacture of cocoa butter KGM Free CCCT, LDCT, GPT, UST,
equivalents MT, CT, CRT, IT, PT,
COLT, JT, PAT: Free
1511.90.20 00 - - -Palm oil and its fractions for use in the manufacture of margarine and KGM Free CCCT, LDCT, GPT, UST,
shortening MT, CIAT, CT, CRT, IT, PT,
COLT, JT, PAT: Free
1511.90.30 00 - - -Palm oil flakes for use in the manufacture of food products KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free

PAT: Free
GPT: 10%
15.12 Sunflower-seed, safflower or cotton-seed oil and fractions thereof,

whether or not refined, but not chemically modified.

15 - 4

-Sunflower-seed or safflower oil and fractions thereof:
1512.11.00 00 - -Crude oil KGM 4.5% CCCT, LDCT, UST, MT,

PAT: Free
1512.19 - -Other
1512.19.10 00 - - -Sunflower-seed oil and fractions thereof KGM 9.5% CCCT, LDCT, UST, MT,
PAT: Free
1512.19.20 00 - - -Safflower oil and fractions thereof KGM 11% CCCT, LDCT, UST, MT,
PAT: Free
AUT: 6%
NZT: 6%
-Cotton-seed oil and its fractions:
1512.21.00 00 - -Crude oil, whether or not gossypol has been removed KGM 4.5% CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
1512.29.00 00 - -Other KGM 9.5% CCCT, LDCT, UST, MT,

PAT: Free
AUT: 7%
NZT: 7%
GPT: 5%
15.13 Coconut (copra), palm kernel or babassu oil and fractions thereof,
whether or not refined, but not chemically modifed.
-Coconut (copra) oil and its fractions:
1513.11.00 00 - -Crude oil KGM 6% CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
1513.19 - -Other
1513.19.10 00 - - -For use in the manufacture of animal feeds KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
-Palm kernel or babassu oil and fractions thereof:
1513.21.00 00 - -Crude oil KGM 6% CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free

15 - 5

1513.29 - -Other
1513.29.10 00 - - -Palm kernel oil and its fractions for use in the manufacture of margarine KGM Free CCCT, LDCT, GPT, UST,
and shortening MT, CIAT, CT, CRT, IT, PT,
COLT, JT, PAT: Free

PAT: Free
GPT: 10%
15.14 Rape (canola), colza or mustard oil and fractions thereof, whether or not
refined, but not chemically modified.
-Low erucic acid rape or colza oil and its fractions:
1514.11.00 00 - -Crude oil KGM 6% CCCT, LDCT, UST, MT,

PAT: Free

PAT: Free
-Other:
1514.91.00 00 - -Crude oil KGM 6% CCCT, LDCT, UST, MT,

PAT: Free

PAT: Free
15.15 Other fixed vegetable fats and oils (including jojoba oil) and their
fractions, whether or not refined, but not chemically modified.
-Linseed oil and its fractions:

PAT: Free

PAT: Free
-Maize (corn) oil and its fractions:

PAT: Free

PAT: Free

15 - 6

1515.30.00 00 -Castor oil and its fractions KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
1515.50 -Sesame oil and its fractions
1515.50.10 00 - - -Crude oil KGM 6% CCCT, LDCT, UST, MT,

PAT: Free

PAT: Free
AUT: 6%
NZT: 6%
1515.90 -Other
1515.90.10 00 - - -Illipe butter, shea butter, jojoba oil, oiticica oil, cashew nut shell oil and KGM Free CCCT, LDCT, GPT, UST,
their fractions; MT, CT, CRT, IT, PT,
Tung oil and its fractions COLT, JT, PAT: Free
- - -Other:
1515.90.91 - - - -Crude 6% CCCT, LDCT, UST, MT,

PAT: Free
20 - - - - -Hemp oil ................................................................................................. KGM

90 - - - - -Other ...................................................................................................... KGM

PAT: Free
AUT: 6%
NZT: 6%
30 - - - - -Hemp oil ................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
15.16 Animal or vegetable fats and oils and their fractions, partly or wholly
hydrogenated, inter-esterified, re-esterified or elaidinized, whether or
not refined, but not further prepared.
1516.10 -Animal fats and oils and their fractions
1516.10.10 00 - - -Obtained entirely from fish or marine mammals KGM 11% CCCT, LDCT, GPT, UST,

JT, PAT: Free
1516.20 -Vegetable fats and oils and their fractions

15 - 7

1516.20.10 00 - - -Hydrogenated castor oil KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

COLT, JT, PAT: Free
10 - - - - -Soya-bean oil and its fractions ............................................................... KGM
30 - - - - -Rape (canola) or colza oil and their fractions......................................... KGM
40 - - - - -Other oils and their fractions .................................................................. KGM
50 - - - - -Fats and their fractions........................................................................... KGM
15.17 Margarine; edible mixtures or preparations of animal or vegetable fats or

oils or of fractions of different fats or oils of this Chapter, other than
edible fats or oils or their fractions of heading 15.16.
1517.10 -Margarine, excluding liquid margarine
1517.10.10 00 - - -Within access commitment KGM 7.5% CCCT, LDCT, GPT, UST,
1517.10.20 00 - - -Over access commitment KGM 82.28/kg LDCT, MT, CT, CRT, JT,
PAT: Free
1517.90 -Other
1517.90.10 00 - - -Imitation lard KGM Free CCCT, LDCT, GPT, UST,

- - -Substitutes for butter:
CT, CRT, PT, JT: Free
COLT: 3%
PAT: 4.5%
1517.90.22 00 - - - -Over access commitment KGM 218% but not LDCT, MT, CT: Free
less than
$2.47/kg
1517.90.30 00 - - -Palm oil and palm kernel oil, and their fractions, and blends thereof, for KGM Free CCCT, LDCT, GPT, UST,
use in the manufacture of margarine and shortening MT, CIAT, CT, CRT, IT, PT,
COLT, JT, PAT: Free
- - -Other:
1517.90.91 00 - - - -Shortening KGM 11% CCCT, LDCT, GPT, UST,


15 - 8

COLT, JT, PAT: Free
AUT: 6%
NZT: 6%
1518.00 Animal or vegetable fats and oils and their fractions, boiled, oxidized,
dehydrated, sulphurized, blown, polymerized by heat in vacuum or in
inert gas or otherwise chemically modified, excluding those of
heading 15.16; inedible mixtures or preparations of animal or vegetable
fats or oils or of fractions of different fats or oils of this Chapter, not
1518.00.10 00 - - -Boiled linseed oil KGM 4.5% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
20 - - - - -Soya-bean oil and its fractions ............................................................... KGM
40 - - - - -Other oils and their fractions .................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
1520.00.00 00 Glycerol, crude; glycerol waters and glycerol lyes. KGM Free CCCT, LDCT, GPT, UST,
15.21 Vegetable waxes (other than triglycerides), beeswax, other insect waxes
and spermaceti, whether or not refined or coloured.
1521.10.00 00 -Vegetable waxes KGM Free CCCT, LDCT, GPT, UST,


1522.00.00 00 Degras; residues resulting from the treatment of fatty substances or KGM Free CCCT, LDCT, GPT, UST,
animal or vegetable waxes. MT, CT, CRT, IT, NT, SLT,

IV - 1
Section IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Note.
1. In this Section the term ''pellets'' means products which have been agglomerated either directly by compression or by
the addition of a binder in a proportion not exceeding 3% by weight.

16 - i
Chapter 16
PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS,

MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
Notes.
1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or
preserved by the processes specified in Chapters 2 or 3 or heading 05.04.
2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal,
blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the
preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding
to the component or components which predominate by weight. These provisions do not apply to the stuffed products of
heading 19.02 or to the preparations of heading 21.03 or 21.04.
Subheading Notes.
1. For the purpose of subheading 1602.10, the expression "homogenised preparations" means preparations of meat, meat offal
or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content
not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients
which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may
contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings
of heading 16.02.
2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 16.04 or 16.05 under
their common names only, are of the same species as those mentioned in Chapter 3 under the same name.
Supplementary Note.
1. "Specially defined mixtures" of tariff items Nos. 1602.31.11, 1602.31.92, 1602.32.11 and 1602.32.92 means chicken or
turkey or a product containing chicken or turkey, wherein 13% or more of the total weight of the product is comprised of
goods other than the following: chicken, turkey, bread or breading, batter, oil, glazing, other coatings and bastes, and any
added water (including that used in marination, glazing, other coatings, bastes, breading and batter). For the purposes of
this definition, the weight of all ingredients shall be taken from the product specification sheets for that product required
under the Meat Inspection Act for product labelling purposes.
* 2. Where the components of food preparations of a type used commercially in the preparation of fresh food products for direct
sale to a consumer include cheese, those components are to be classified separately, in their respective headings,
regardless of their packaging.
* Pending formal legislative changes to reflect the Notice of Ways and Means Motion tabled in the House of Commons on
November 22, 2013.

16 - 1

1601.00 Sausages and similar products, of meat, meat offal or blood; food
preparations based on these products.
- - -In cans or glass jars:
1601.00.11 00 - - - -Of poultry of heading 01.05 KGM 12.5% AUT, NZT, CCCT, LDCT,
UST, CT, CRT, NT, PT,
COLT, JT: Free
GPT: 10%
PAT: 7.5%
1601.00.19 00 - - - -Other KGM 12.5% AUT, NZT, CCCT, LDCT,

UST, MT, CT, CRT, NT, PT,
COLT, JT: Free
GPT: 10%
PAT: 7.5%
- - -Of fowls of the species Gallus domesticus, other than in cans or glass jars:
1601.00.21 00 - - - -Other than spent fowl, within access commitment KGM 0.95/kg CCCT, LDCT, GPT, UST,
CT, NT, PT, COLT, JT,
PAT: Free
1601.00.22 00 - - - -Other than spent fowl, over access commitment KGM 238%
1601.00.23 00 - - - -Spent fowl KGM Free CCCT, LDCT, GPT, UST,

MT, MUST, CT, CRT, NT,
- - -Of turkeys, other than in cans or glass jars:
1601.00.31 00 - - - -Within access commitment KGM 0.95/kg CCCT, LDCT, GPT, UST,
CIAT, CT, CRT, NT, PT,
COLT, JT, PAT: Free
1601.00.32 00 - - - -Over access commitment KGM 154.5%

MT, CIAT, CT, CRT, NT,
10 - - - - -Pork sausages ....................................................................................... KGM
20 - - - - -Other sausages, fresh, chilled or frozen ................................................ KGM
80 - - - - -Other sausages, cured........................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
16.02 Other prepared or preserved meat, meat offal or blood.
1602.10 -Homogenized preparations
1602.10.10 00 - - -Of fowls of the species Gallus domesticus and turkeys, of heading 01.05 KGM 12.5% AUT, NZT, CCCT, LDCT,
UST, CRT, PT, COLT, JT,
PAT: Free
GPT: 10%

16 - 2

1602.10.90 00 - - -Other KGM 12.5% AUT, NZT, CCCT, LDCT,
UST, MT, CRT, PT, COLT,
JT, PAT: Free
GPT: 10%
1602.20 -Of liver of any animal
1602.20.10 00 - - -Pts de foie with truffles KGM 3% CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
- - -Paste, of fowls of the species Gallus domesticus, not in cans or glass jars:
JT, PAT: Free
1602.20.22 00 - - - -Over access commitment KGM 238%
- - -Paste, of turkeys, not in cans or glass jars:
JT, PAT: Free
1602.20.32 00 - - - -Over access commitment KGM 154.5%

COLT, JT, PAT: Free
-Of poultry of heading 01.05:
1602.31 - -Of turkeys
- - -Prepared meals:
1602.31.11 - - - -Specially defined mixtures 11% CCCT, LDCT, UST, CT,

CRT, PT, JT: Free
GPT: 10%
COLT: 4.5%
PAT: 6.5%
10 - - - - -In cans or glass jars ............................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
1602.31.12 00 - - - -Other, within access commitment KGM 7.5% CCCT, LDCT, UST, CT,
PT, JT: Free
GPT: 7.5%
COLT: 3%
PAT: 4.5%
1602.31.13 00 - - - -Other, over access commitment, bone in KGM 169.5% but not
less than
$3.76/kg

16 - 3

1602.31.14 00 - - - -Other, over access commitment, boneless KGM 169.5% but not
less than
$6.18/kg
- - -Other:
1602.31.91 00 - - - -In cans or glass jars KGM 12.5% CCCT, LDCT, UST, CT,
CRT, PT, COLT, JT: Free
GPT: 10%
PAT: 7.5%
1602.31.92 00 - - - -Specially defined mixtures, other than in cans or glass jars KGM 2.5% CCCT, LDCT, UST, CT,
CRT, PT, COLT, JT,
PAT: Free
GPT: 2%
1602.31.93 00 - - - -Other, within access commitment KGM 5% but not CCCT, LDCT, UST, CT,
less than JT: Free
4.74/kg or PT: 0.7% but not less than
more than 0.67/kg or more than
9.48/kg 1.35/kg
than 4.06/kg
PAT: 3% but not less than
2.84/kg or more than
5.68/kg
1602.31.94 00 - - - -Other, over access commitment, bone in KGM 165% but not
less than
$3.67/kg
1602.31.95 00 - - - -Other, over access commitment, boneless KGM 165% but not
less than
$6.03/kg
- - -Prepared meals:
1602.32.11 - - - -Of spent fowl; 11% CCCT, LDCT, UST, CT,

Specially defined mixtures CRT, PT, JT: Free
GPT: 10%
COLT: 4.5%
PAT: 6.5%
10 - - - - -Of spent fowl .......................................................................................... KGM
20 - - - - -Specially defined mixtures ..................................................................... KGM
1602.32.12 00 - - - -Other, within access commitment KGM 7.5% CCCT, LDCT, UST, CT,
PT, JT: Free
GPT: 7.5%
COLT: 3%
PAT: 4.5%
less than
$5.91/kg

16 - 4

less than
$10.54/kg
- - -Other:
1602.32.91 00 - - - -In cans or glass jars KGM 9.5% NZT, CCCT, LDCT, UST,
JT: Free
PAT: 5.5%
1602.32.92 - - - -Specially defined mixtures, other than in cans or glass jars; Free CCCT, LDCT, UST, CT,
Spent fowl other than in cans or glass jars CRT, NT, PT, COLT, JT,
PAT: Free
10 - - - - -Specially defined mixtures, other than in cans or glass jars................... KGM
20 - - - - -Spent fowl, other than in cans or glass jars............................................ KGM
1602.32.93 00 - - - -Other, within access commitment KGM 5% but not CCCT, LDCT, UST, CT,
4.74/kg or PT: 0.7% but not less than
more than 0.67/kg or more than
9.48/kg 1.35/kg
than 4.06/kg
PAT: 3% but not less than
2.84/kg or more than
5.68/kg
less than
$5.81/kg
less than
$10.36/kg
1602.39 - -Other
1602.39.10 00 - - -Prepared meals KGM 11% CCCT, LDCT, UST, CT,

CRT, PT, COLT, JT,
PAT: Free
GPT: 10%
- - -Other:
1602.39.91 00 - - - -Of ducks, geese or guinea fowls, in cans or glass jars KGM 9.5% CCCT, LDCT, UST, CT,
CRT, PT, COLT, JT,
PAT: Free
1602.39.99 00 - - - -Other KGM Free CCCT, LDCT, UST, CT,

CRT, PT, COLT, JT,
PAT: Free
-Of swine:

16 - 5

1602.41 - -Hams and cuts thereof
1602.41.10 00 - - -In cans or glass jars KGM 9.5% CCCT, LDCT, UST, MT,
CT, CRT, SLT, PT, COLT,
JT, PAT: Free

MT, CT, CRT, SLT, PT,
COLT, JT, PAT: Free
1602.42 - -Shoulders and cuts thereof
1602.42.10 00 - - -In cans or glass jars KGM 9.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 5%

JT, PAT: Free
1602.49 - -Other, including mixtures
1602.49.10 - - -In cans or glass jars; 12.5% CCCT, LDCT, UST, MT,
Prepared meals CT, CRT, PT, COLT, JT,
PAT: Free
GPT: 5%
- - - - -In cans or glass jars:
11 - - - - - -Luncheon meat .................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Prepared meals...................................................................................... KGM

JT, PAT: Free
1602.50 -Of bovine animals
1602.50.10 - - -Prepared meals 11% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 5%
10 - - - - -Stews...................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
- - -Other:
1602.50.91 - - - -In cans or glass jars 9.5% AUT, NZT, CCCT, LDCT,
UST, MT, CT, CRT, PT,
COLT, JT, PAT: Free
10 - - - - -Luncheon meat ...................................................................................... KGM
20 - - - - -Corned beef ........................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

16 - 6

1602.50.99 00 - - - -Other KGM Free AUT, NZT, CCCT, LDCT,
1602.90 -Other, including preparations of blood of any animal
1602.90.10 00 - - -Prepared meals KGM 11% CCCT, LDCT, UST, MT,

JT, PAT: Free
GPT: 5%
- - -Other:
1602.90.91 00 - - - -In cans or glass jars KGM 12.5% NZT, CCCT, LDCT, UST,
COLT, JT, PAT: Free
GPT: 8%

NT, PT, COLT, JT,
PAT: Free
1603.00 Extracts and juices of meat, fish or crustaceans, molluscs or other

aquatic invertebrates.
- - -Of meat:
1603.00.11 00 - - - -Of whales KGM 6% AUT, NZT, CCCT, LDCT,

UST, MT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
1603.00.19 - - - -Other 6% AUT, NZT, CCCT, LDCT,

UST, MT, CT, CRT, PT,
COLT, JT, PAT: Free
GPT: 5%
90 - - - - -Other ...................................................................................................... KGM
1603.00.20 - - -Of fish or crustaceans, molluscs or other aquatic invertebrates 3% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 2%
10 - - - - -Of clams ................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
16.04 Prepared or preserved fish; caviar and caviar substitutes prepared from
fish eggs.
-Fish, whole or in pieces, but not minced:

16 - 7

1604.11.00 - -Salmon 2% CCCT, LDCT, UST, MT,
MUST, CIAT, CT, CRT, IT,
PAT: Free
10 - - - - -In oil, in cans or glass jars...................................................................... KGM
- - - - -Other, in cans or glass jars:
21 - - - - - -Chum ................................................................................................... KGM
22 - - - - - -Coho .................................................................................................... KGM
23 - - - - - -Pink ...................................................................................................... KGM
24 - - - - - -Sockeye ............................................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
1604.12 - -Herrings
1604.12.10 - - -Pickled Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Fillets...................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

SLT, PT, COLT, JT,
PAT: Free
10 - - - - -In oil, in cans or glass jars...................................................................... KGM
- - - - -Other:
91 - - - - - -In cans or glass jars ............................................................................. KGM
99 - - - - - -Other .................................................................................................... KGM
1604.13 - -Sardines, sardinella and brisling or sprats
1604.13.10 - - -In cans or glass jars Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Sardines or sardinella ............................................................................ KGM
20 - - - - -Brislings or sprats................................................................................... KGM

SLT, PT, COLT, JT,
PAT: Free
GPT: 7%
1604.14 - -Tunas, skipjack and bonito (Sarda spp.)
1604.14.10 00 - - -Atlantic bonito KGM 4.5% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

16 - 8

SLT, PT, COLT, JT,
PAT: Free
GPT: 3.5%
- - - - -In oil or in preparations containing oil:
11 - - - - - -In flakes, in cans or glass jars .............................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
91 - - - - - -In flakes, in cans or glass jars .............................................................. KGM
99 - - - - - -Other .................................................................................................... KGM
1604.15.00 - -Mackerel 8% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
90 - - - - -Other ...................................................................................................... KGM
1604.16 - -Anchovies
1604.16.10 00 - - -In cans or glass jars KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
1604.17.00 00 - -Eels KGM 7% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 7%
1604.19 - -Other
1604.19.10 00 - - -Whitebait, in cans or glass jars KGM 7% NZT, CCCT, LDCT, UST,
PAT: Free
GPT: 7%

SLT, PT, COLT, JT,
PAT: Free
GPT: 7%
10 - - - - -Fish sticks and similar products of any size or shape, fillets or other
portions of fish, breaded or coated with batter ....................................... KGM
- - - - -Other:
91 - - - - - -Pre-cooked, frozen ............................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM

16 - 9

1604.20 -Other prepared or preserved fish
1604.20.10 00 - - -Prepared meals KGM 11% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 10%
1604.20.20 00 - - -Gefilte fish KGM 7% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 7%

SLT, PT, COLT, JT,
PAT: Free
GPT: 7%
10 - - - - -Paste ...................................................................................................... KGM
- - - - -Imitation seafood:
21 - - - - - -Fresh.................................................................................................... KGM
22 - - - - - -Frozen.................................................................................................. KGM
80 - - - - -Other, pre-cooked, frozen ...................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Caviar and caviar substitutes:
1604.31.00 00 - -Caviar KGM 3% CCCT, LDCT, GPT, UST,

PAT: Free
1604.32.00 00 - -Caviar substitutes KGM 3% CCCT, LDCT, GPT, UST,

PAT: Free
16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or

preserved.
1605.10.00 -Crab 5% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
- - - - -Other:
91 - - - - - -Crab meat, cooked by steaming or boiling in water, but not further
prepared or preserved.......................................................................... KGM
92 - - - - - -Crab meat, cooked by steaming or boiling in water, frozen ................. KGM
99 - - - - - -Other .................................................................................................... KGM
-Shrimps and prawns:

16 - 10

1605.21.00 - -Not in airtight container Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Shrimp or prawn meat, cooked by steaming or boiling in water, but not
further prepared or preserved ................................................................ KGM
20 - - - - -Shrimp or prawn meat, cooked by steaming or boiling in water, frozen . KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
1605.30 -Lobster
1605.30.10 00 - - -Shelled, cooked by steaming or boiling in water, whether or not frozen but KGM Free CCCT, LDCT, GPT, UST,
not further prepared or preserved MT, MUST, CT, CRT, IT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
10 - - - - -Products containing fish meat;
Prepared meals ...................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
1605.40 -Other crustaceans
1605.40.10 00 - - -Crayfish, in cans or glass jars KGM 5% NZT, CCCT, LDCT, UST,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
90 - - - - -Other ...................................................................................................... KGM
-Molluscs:
1605.51.00 - -Oysters 2% CCCT, LDCT, GPT, UST,

PAT: Free
90 - - - - -Other ...................................................................................................... KGM

16 - 11

1605.52.00 00 - -Scallops, including queen scallops KGM 4% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
1605.53.00 00 - -Mussels KGM 4% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
1605.54.00 00 - -Cuttle fish and squid KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
1605.55.00 00 - -Octopus KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
1605.56.00 - -Clams, cockles and arkshells 6.5% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 6%
10 - - - - -Atlantic ................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
1605.57.00 00 - -Abalone KGM 4% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
1605.58.00 - -Snails, other than sea snails 4% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
10 - - - - -Snails of the genus Helix, in cans or glass jars...................................... KGM
90 - - - - -Other ...................................................................................................... KGM
1605.59 - -Other
1605.59.10 00 - - -Toheroas, in can or glass jars KGM 4% NZT, CCCT, LDCT, UST,
PAT: Free
GPT: 3%

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%

16 - 12

- - - - -Other:
91 - - - - - -Cooked, frozen ..................................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM
-Other acquatic invertebrates:
1605.61.00 00 - -Sea cucumbers KGM 4% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
1605.62.00 00 - -Sea urchins KGM 4% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
1605.63.00 00 - -Jellyfish KGM 4% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
1605.69.00 - -Other 4% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
- - - - -Other:
91 - - - - - -Cooked, frozen ..................................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM

17 - i
Chapter 17
SUGARS AND SUGAR CONFECTIONERY
Note.
(a) Sugar confectionery containing cocoa (heading 18.06);
(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40;
or
(c) Medicaments or other products of Chapter 30.
Subheading Notes.
1. For the purpose of subheading 1701.12, 1701.13 and 1701.14, "raw sugar" means sugar whose content of sucrose by
weight, in the dry state, corresponds to a polarimeter reading of less than 99.5.
2. Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry
state, corresponds to a polarimeter reading of 69 or more but less than 93. The product contains only natural anhedral
microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other
constituents of sugar cane.

17 - 1

17.01 Cane or beet sugar and chemically pure sucrose, in solid form.
-Raw sugar not containing added flavouring or colouring matter:
1701.12 - -Beet sugar
1701.12.10 00 - - -For use by sugar refineries in the production of refined sugar used in the TNE Free CCCT, LDCT, GPT, UST,
manufacture of wine MT, CIAT, CT, CRT, IT, PT,
COLT, JT, PAT: Free
1701.12.90 00 - - -Other TNE $24.69/tonne CCCT, LDCT, UST, CIAT,

CT, CRT, IT, PT, JT: Free
MT: $24.69/tonne
COLT: $10.58/tonne
1701.13 - -Cane sugar specified in Subheading Note 2 to this Chapter
1701.13.10 00 - - -For use by sugar refineries in the production of refined sugar used in the TNE Free AUT, NZT, CCCT, LDCT,
manufacture of wine GPT, UST, MT, CIAT, CT,
PAT: Free
1701.13.90 00 - - -Other TNE $22.05/tonne AUT, NZT, CCCT, LDCT,

GPT, UST, CIAT, CT, CRT,
IT, PT, COLT, JT,
PAT: Free
MT: $22.05/tonne
1701.14 - -Other cane sugar
1701.14.10 00 - - -For use by sugar refineries in the production of refined sugar used in the TNE Free AUT, NZT, CCCT, LDCT,
manufacture of wine GPT, UST, MT, CIAT, CT,
PAT: Free
1701.14.20 00 - - -Not exceeding 96 of polarization TNE $22.05/tonne AUT, NZT, CCCT, LDCT,
IT, PT, COLT, JT,
PAT: Free
MT: $22.05/tonne
1701.14.30 00 - - -Exceeding 96 but not exceeding 97 of polarization TNE $22.61/tonne AUT, NZT, CCCT, LDCT,
IT, PT, COLT, JT,
PAT: Free
MT: $22.61/tonne
IT, PT, COLT, JT,
PAT: Free
MT: $23.18/tonne

17 - 2

IT, PT, COLT, JT,
PAT: Free
MT: $25.57/tonne
1701.14.60 00 - - -Exceeding 99 but less than 99.5 of polarization TNE $24.69/tonne AUT, NZT, CCCT, LDCT,
IT, PT, COLT, JT,
PAT: Free
MT: $24.69/tonne
-Other:
1701.91 - -Containing added flavouring or colouring matter
1701.91.10 00 - - -If the aggregate quantity of goods of tariff item Nos. 1701.91.10, TNE N/A PT: Free
1701.99.10, 1702.90.21, 1702.90.61,1702.90.70 and 1702.90.81 imported
during the period specified in an order of the Governor in Council
specifying limits on the aggregate quantity of such goods entitled to the
Peru Tariff has not exceeded the aggregate quantity specified in the order
during the period
1701.91.90 - - -Other $30.86/tonne CCCT, LDCT, UST, CIAT,

CT, CRT, IT, JT: Free
AUT: $22.05/tonne
NZT: $22.05/tonne
MT: $30.86/tonne
PAT: $30.86/tonne
- - - - -Brown sugar:
11 - - - - - -Put up for retail sale ............................................................................. TNE
19 - - - - - -Other .................................................................................................... TNE
- - - - -Powders for the preparation of lemonade and the like:
29 - - - - - -Other .................................................................................................... TNE
- - - - -Other:
99 - - - - - -Other .................................................................................................... TNE
1701.99 - -Other
1701.99.10 00 - - -If the aggregate quantity of goods of tariff item Nos. 1701.91.10, TNE N/A PT: Free
1701.99.10, 1702.90.21, 1702.90.61,1702.90.70 and 1702.90.81 imported
during the period specified in an order of the Governor in Council
specifying limits on the aggregate quantity of such goods entitled to the
Peru Tariff has not exceeded the aggregate quantity specified in the order
during the period
1701.99.90 - - -Other $30.86/tonne CCCT, LDCT, UST, CIAT,

AUT: $22.05/tonne
NZT: $22.05/tonne
MT: $30.86/tonne
COLT: $22.63/tonne
PAT: $30.86/tonne
10 - - - - -Icing sugar .............................................................................................. TNE
- - - - -Granulated, not cubed:

17 - 3

27 - - - - - -Other cane sugar ................................................................................. TNE
28 - - - - - -Other beet sugar .................................................................................. TNE
90 - - - - -Other ...................................................................................................... TNE
17.02 Other sugars, including chemically pure lactose, maltose, glucose and
fructose, in solid form; sugar syrups not containing added flavouring or
colouring matter; artificial honey, whether or not mixed with natural
honey; caramel.
-Lactose and lactose syrup:
1702.11.00 00 - -Containing by weight 99% or more lactose, expressed as anhydrous KGM 6% CCCT, LDCT, UST, MT,
lactose, calculated on the dry matter CIAT, CT, CRT, IT, PT,
COLT, JT: Free
GPT: 5%

COLT, JT: Free
GPT: 5%
1702.20.00 -Maple sugar and maple syrup Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
10 - - - - -Maple sugar ........................................................................................... KGM
20 - - - - -Maple syrup............................................................................................ KGM
1702.30 -Glucose and glucose syrup, not containing fructose or containing in

the dry state less than 20% by weight of fructose
1702.30.10 00 - - -Crystalline dextrose, having a dextrose equivalent of 90% or more but not KGM Free CCCT, LDCT, GPT, UST,
more than 10% by weight of moisture MT, CT, CRT, IT, PT,
COLT, JT, PAT: Free

JT: Free
10 - - - - -Glucose syrup, other than high fructose corn syrup............................... KGM
20 - - - - -Glucose (dextrose), not chemically pure................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
1702.40.00 00 -Glucose and glucose syrup, containing in the dry state at least 20% but KGM 6% CCCT, LDCT, UST, MT,
less than 50% by weight of fructose, excluding invert sugar CIAT, CT, CRT, IT, PT,
JT: Free
COLT: 2.5%
1702.50.00 00 -Chemically pure fructose KGM Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
1702.60.00 00 -Other fructose and fructose syrup, containing in the dry state more KGM 3.5% CCCT, LDCT, UST, MT,
than 50% by weight of fructose, excluding invert sugar CIAT, CT, CRT, IT, PT,
COLT, JT: Free

17 - 4

1702.90 -Other, including invert sugar and other sugar and sugar syrup blends
containing in the dry state 50% by weight of fructose
- - -Invert sugar and other sugar syrups containing, after inversion, reducing
sugars weighing 75% or more of the total solid weight and in receptacles
where the gross weight exceeds 27 kg:
1702.90.11 00 - - - -Containing reducing sugars after inversion not exceeding 65% by weight TNE $11.99/tonne CCCT, LDCT, UST, CIAT,
of the total syrup CT, CRT, IT, JT: Free
MT: $11.99/tonne
1702.90.12 00 - - - -Containing reducing sugars after inversion exceeding 65% but not TNE $13.05/tonne CCCT, LDCT, UST, CIAT,
exceeding 70% by weight of the total syrup CT, CRT, IT, JT: Free
MT: $13.05/tonne
MT: $13.26/tonne
MT: $13.47/tonne
MT: $13.69/tonne
MT: $13.90/tonne
MT: $14.11/tonne
1702.90.18 00 - - - -Containing reducing sugars after inversion exceeding 75% by weight of TNE $15.17/tonne CCCT, LDCT, UST, CIAT,
the total syrup CT, CRT, IT, JT: Free
MT: $15.17/tonne
- - -Artificial honey, whether or not mixed with natural honey:
1702.90.21 00 - - - -If the aggregate quantity of goods of tariff item Nos. 1701.91.10, KGM N/A PT: Free
1701.99.10, 1702.90.21, 1702.90.61,1702.90.70 and 1702.90.81
imported during the period specified in an order of the Governor in
Council specifying limits on the aggregate quantity of such goods entitled
to the Peru Tariff has not exceeded the aggregate quantity specified in
the order during the period
1702.90.29 00 - - - -Other KGM 2.12/kg CCCT, LDCT, UST, MT,

CIAT, CT, CRT, IT,
JT: Free
1702.90.40 00 - - -Chemically pure maltose KGM 6% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT: Free
GPT: 5%

17 - 5

1702.90.50 00 - - -Colouring caramels TNE 8.5% CCCT, LDCT, UST, MT,
COLT, JT: Free
GPT: 3%
- - -Other sucrose sugars:
1702.90.61 00 - - - -If the aggregate quantity of goods of tariff item Nos. 1701.91.10, TNE N/A PT: Free
1701.99.10, 1702.90.21, 1702.90.61,1702.90.70 and 1702.90.81
1702.90.69 00 - - - -Other TNE $26.67/tonne CCCT, LDCT, UST, MT,

CIAT, CT, CRT, IT,
JT: Free
AUT: $22.05/tonne
NZT: $22.05/tonne
1702.90.70 00 - - -Invert sugar and other sugar syrups containing, after inversion, reducing TNE N/A PT: Free
sugars weighing 75% or more of the total solid weight and in receptacles
where the gross weight exceeds 27 kg, if the aggregate quantity of goods
of tariff item Nos. 1701.91.10, 1701.99.10, 1702.90.21,
1702.90.61,1702.90.70 and 1702.90.81 imported during the period
specified in an order of the Governor in Council specifying limits on the
aggregate quantity of such goods entitled to the Peru Tariff has not
exceeded the aggregate quantity specified in the order during the period
- - -Other invert sugars and other sugar syrups:
1702.90.81 00 - - - -If the aggregate quantity of goods of tariff item Nos. 1701.91.10, TNE N/A PT: Free
1701.99.10, 1702.90.21, 1702.90.61,1702.90.70 and 1702.90.81
1702.90.89 - - - -Other $4.52/tonne CCCT, LDCT, UST, CIAT,

MT: $4.52/tonne
10 - - - - -Cane or beet .......................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
1702.90.90 00 - - -Other TNE 11% CCCT, LDCT, UST, MT,

COLT, JT: Free
GPT: 7%
17.03 Molasses resulting from the extraction or refining of sugar.
1703.10 -Cane molasses
1703.10.10 00 - - -Powder with admixture other than colouring or anti-caking agents TNE 12.5% CCCT, LDCT, UST, MT,
COLT, JT: Free
GPT: 5%

17 - 6

1703.10.90 00 - - -Other TNE Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
1703.90 -Other
1703.90.10 00 - - -Powder with admixture other than colouring or anti-caking agents TNE 12.5% CCCT, LDCT, UST, MT,
JT: Free
COLT: 5%
PAT: 12.5%

COLT, JT, PAT: Free
10 - - - - -Blackstrap, from sugarbeets................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
17.04 Sugar confectionery (including white chocolate), not containing cocoa.
1704.10.00 -Chewing gum, whether or not sugar-coated 9.5% CCCT, LDCT, UST, MT,
CIAT, CT, CRT, PT, COLT,
JT: Free
AUT: 7%
NZT: 7%
GPT: 5%
IT: 4.5%
NT: 4.5%
SLT: 4.5%
PAT: 9.5%
10 - - - - -Bubble gum ............................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
1704.90 -Other
1704.90.10 00 - - -Chestnut cream or paste KGM Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
1704.90.20 00 - - -Liquorice candy; KGM 10% CCCT, LDCT, UST, MT,

Toffee CIAT, CT, CRT, PT, COLT,
JT: Free
GPT: 5%
IT: 5%
NT: 5%
SLT: 5%
PAT: 10%
AUT: 7%
NZT: 7%
GPT: 5%
PAT: 9.5%
20 - - - - -Marshmallows ........................................................................................ KGM

17 - 7

50 - - - - -Other sugar candy.................................................................................. KGM
60 - - - - -Almond paste and butter ........................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM

18 - i
Chapter 18
COCOA AND COCOA PREPARATIONS
Notes.
1. This Chapter does not cover the preparations of heading 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.
2. Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations
containing cocoa.

18 - 1

1801.00.00 00 Cocoa beans, whole or broken, raw or roasted. TNE Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
1802.00.00 00 Cocoa shells, husks, skins and other cocoa waste. KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
18.03 Cocoa paste, whether or not defatted.
1803.10.00 00 -Not defatted KGM Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
1803.20.00 00 -Wholly or partly defatted KGM Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
1804.00.00 00 Cocoa butter, fat and oil. KGM Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
1805.00.00 00 Cocoa powder, not containing added sugar or other sweetening matter. KGM 6% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
18.06 Chocolate and other food preparations containing cocoa.
1806.10 -Cocoa powder, containing added sugar or other sweetening matter
1806.10.10 00 - - -Containing 90% or more by weight of sugar KGM 6% CCCT, LDCT, UST, CIAT,
COLT, JT, PAT: Free
GPT: 5%
MT: 5%

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
1806.20 -Other preparations in blocks, slabs or bars weighing more than 2 kg or

in liquid, paste, powder, granular or other bulk form in containers or
immediate packings, of a content exceeding 2 kg

18 - 2

1806.20.10 00 - - -Cocoa paste containing added sugar or other sweetening matter, whether KGM Free CCCT, LDCT, GPT, UST,
or not enriched with additional cocoa butter, but containing no other MT, CIAT, CT, CRT, IT, NT,
ingredients SLT, PT, COLT, JT,
PAT: Free
- - -Chocolate ice cream mix or ice milk mix:

GPT: 5%
PAT: 3%

less than
$1.15/kg

JT, PAT: Free
GPT: 4%
IT: 3%
NT: 3%
SLT: 3%
- - - - -Chocolate crumb:
11 - - - - - -Powder ................................................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Other chocolate powders ....................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Other, in blocks, slabs or bars:
1806.31.00 00 - -Filled KGM 6% CCCT, LDCT, UST, MT,

JT, PAT: Free
AUT: 3.5%
NZT: 3.5%
GPT: 4%
IT: 3%
NT: 3%
SLT: 3%
1806.32.00 - -Not filled 6% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
AUT: 3.5%
NZT: 3.5%
GPT: 4%
10 - - - - -Confectionery ......................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
1806.90 -Other
- - -Chocolate ice cream mix or ice milk mix:

18 - 3

AUT: 2.5%
NZT: 2.5%
GPT: 5%
PAT: 3%

less than
$1.15/kg

SLT, PT, COLT, JT,
PAT: Free
AUT: 3.5%
NZT: 3.5%
GPT: 4%
- - - - -Put up for retail sale:
11 - - - - - -Chocolates ........................................................................................... KGM
12 - - - - - -Chocolate coated nuts ......................................................................... KGM
13 - - - - - -Other confectionery.............................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
91 - - - - - -Chocolate coated nuts ......................................................................... KGM
92 - - - - - -Other confectionery.............................................................................. KGM
99 - - - - - -Other .................................................................................................... KGM

19 - i
Chapter 19
PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK;

PASTRYCOOKS' PRODUCTS
Notes.
(a) Except in the case of stuffed products of heading 19.02, food preparations containing more than 20% by weight of
sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof
(Chapter 16);
(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or
(c) Medicaments or other products of Chapter 30.
(a) The term "groats" means cereal groats of Chapter 11;
(b) The terms "flour" and "meal" mean:
(1) Cereal flour and meal of Chapter 11, and
(2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables
(heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).
3. Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis
or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06).
4. For the purpose of heading 19.04, the expression "otherwise prepared" means prepared or processed to an extent beyond
that provided for in the headings of or Notes to Chapter 10 or 11.

19 - 1

19.01 Malt extract; food preparations of flour, groats, meal, starch or malt
extract, not containing cocoa or containing less than 40% by weight of
cocoa calculated on a totally defatted basis, not elsewhere specified or
included; food preparations of goods of heading 04.01 to 04.04, not
containing cocoa or containing less than 5% by weight of cocoa
calculated on a totally defatted basis, not elsewhere specified or
included.
1901.10 -Preparations for infant use, put up for retail sale
1901.10.10 00 - - -Food preparations of flour, meal, starch or malt extract KGM 6% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
1901.10.20 - - -Food preparations of goods of headings 04.01 to 04.04 containing more 9.5% CCCT, LDCT, UST, MT,
than 10% on a dry weight basis of milk solids CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Malt extract............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
1901.20 -Mixes and doughs for the preparation of bakers' wares of heading 19.05
- - -In packages of a weight not exceeding 11.34 kg each:
1901.20.11 - - - -Containing more than 25% by weight of butterfat, not put up for retail 4% CCCT, LDCT, UST, MT,
sale, within access commitment CT, CRT, IT, NT, SLT, PT,
COLT, JT: Free
GPT: 3%
PAT: 2%
- - - - -Mixes:
11 - - - - - -Cereal cake mixes ............................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Doughs................................................................................................... KGM
1901.20.12 - - - -Containing more than 25% by weight of butterfat, not put up for retail 246% but not
sale, over access commitment less than
$2.85/kg
- - - - -Mixes:
11 - - - - - -Cereal cake mixes ............................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Doughs................................................................................................... KGM

19 - 2

1901.20.13 - - - -Other, containing 25% or more by weight of wheat, within access 4% CCCT, LDCT, UST, MT,
commitment CT, CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
GPT: 3%
10 - - - - -Mixes ...................................................................................................... KGM
20 - - - - -Doughs ................................................................................................... KGM
1901.20.14 - - - -Other, in packages of a weight not exceeding 454 g each, containing 4% CCCT, LDCT, UST, MT,
25% or more by weight of wheat, over access commitment; CT, CRT, IT, NT, SLT, PT,
Frozen, for bread, buns, rolls and pizza crusts, in packages of a weight COLT, JT, PAT: Free
not exceeding 900 g each, containing 25% or more by weight of wheat, GPT: 4%
over access commitment
10 - - - - -Mixes ...................................................................................................... KGM

20 - - - - -Doughs ................................................................................................... KGM
1901.20.15 - - - -Other, containing 25% or more by weight of wheat, over access 11.93/kg plus LDCT, UST, MT, CT, CRT,
commitment 8.5% PT, COLT, JT, PAT: Free
- - - - -Mixes:
11 - - - - - -Cake ..................................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Doughs ................................................................................................... KGM

COLT, JT, PAT: Free
GPT: 3%
10 - - - - -Mixes ...................................................................................................... KGM
20 - - - - -Doughs ................................................................................................... KGM
- - -In bulk or in packages of a weight exceeding 11.34 kg each:
1901.20.21 - - - -Containing more than 25% by weight of butterfat, not put up for retail 3% CCCT, LDCT, UST, MT,
sale, within access commitment CT, CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
GPT: 3%
- - - - -Mixes:
11 - - - - - -Cereal cake mixes................................................................................ KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Doughs ................................................................................................... KGM
1901.20.22 - - - -Containing more than 25% by weight of butterfat, not put up for retail 244% but not
sale, over access commitment less than
$2.83/kg
- - - - -Mixes:
11 - - - - - -Cereal cake mixes................................................................................ KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Doughs ................................................................................................... KGM
1901.20.23 00 - - - -Other, containing 25% or more by weight of wheat, within access KGM 3% CCCT, LDCT, UST, MT,
commitment CT, CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
GPT: 3%

19 - 3

1901.20.24 00 - - - -Other, containing 25% or more by weight of wheat, over access KGM 11.93/kg plus LDCT, UST, MT, CT, CRT,
commitment 6% PT, COLT, JT, PAT: Free
1901.20.29 - - - -Other 4.5% CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free
GPT: 3%
10 - - - - -Mixes...................................................................................................... KGM
20 - - - - -Doughs................................................................................................... KGM
1901.90 -Other
- - -Malt extract:
COLT, JT, PAT: Free
AUT: 3.5%
NZT: 3.5%
1901.90.12 00 - - - -Over access commitment KGM 19.78/kg plus LDCT, UST, MT, CT, CRT,
17% PT, COLT, JT, PAT: Free
1901.90.20 - - -Food preparations of flour, meal, starch or malt extract 4.5% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
GPT: 4.5%
10 - - - - -In packages of a weight not exceeding 11.34 kg each........................... KGM
- - - - -In bulk or in packages of a weight exceeding 11.34 kg each:
21 - - - - - -Malted milk mixes, powdered............................................................... KGM
22 - - - - - -Food drink preparations, powdered ..................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
- - -Food preparations of goods of headings 04.01 to 04.04, containing more

than 10% but less than 50% on a dry weight basis of milk solids:
1901.90.31 00 - - - -Ice cream mixes or ice milk mixes, within access commitment KGM 6.5% CCCT, LDCT, UST, CT,
CRT, IT, NT, SLT, PT,
JT: Free
GPT: 5%
COLT: 2.5%
PAT: 3.5%
1901.90.32 00 - - - -Ice cream mixes or ice milk mixes, over access commitment KGM 267.5% but not
less than
$1.16/kg
1901.90.33 - - - -Other, not put up for retail sale, within access commitment 6.5% CCCT, LDCT, UST, CT,
COLT, JT: Free
GPT: 5%
PAT: 3.5%
10 - - - - -Prepared puddings................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

19 - 4

1901.90.34 - - - -Other, not put up for retail sale, over access commitment 250.5% but not
less than
$2.91/kg
10 - - - - -Prepared puddings ................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

COLT, JT, PAT: Free
GPT: 5%
90 - - - - -Other ...................................................................................................... KGM
1901.90.40 - - -Food preparations of goods of headings 04.01 to 04.04, containing 10% or 9.5% CCCT, LDCT, UST, CT,
less on a dry weight basis of milk solids CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
GPT: 5%
90 - - - - -Other ...................................................................................................... KGM
- - -Food preparations of goods of headings 04.01 to 04.04, containing 50% or

more on a dry weight basis of milk solids:
1901.90.51 00 - - - -Ice cream mixes or ice milk mixes, within access commitment KGM 6.5% CCCT, LDCT, UST, CT,
COLT, JT: Free
GPT: 5%
PAT: 3.5%
1901.90.52 00 - - - -Ice cream mixes or ice milk mixes, over access commitment KGM 267.5% but not
less than
$1.16/kg
1901.90.53 00 - - - -Other, not put up for retail sale, within access commitment KGM 6.5% CCCT, LDCT, UST, CT,
COLT, JT: Free
GPT: 5%
PAT: 3.5%
1901.90.54 00 - - - -Other, not put up for retail sale, over access commitment KGM 250.5% but not
less than
$2.91/kg

COLT, JT, PAT: Free
GPT: 5%
19.02 Pasta, whether or not cooked or stuffed (with meat or other substances)
or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna,
gnocchi, ravioli, cannelloni; couscous, whether or not prepared.
-Uncooked pasta, not stuffed or otherwise prepared:
1902.11 - -Containing eggs

19 - 5

1902.11.10 00 - - -Containing 25% or more by weight of wheat, within access commitment KGM 4% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
GPT: 4%
CIAT: 4%
- - -Containing 25% or more by weight of wheat, over access commitment:
1902.11.21 - - - -In packages of a weight not exceeding 2.3 kg each 4% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 4%
30 - - - - -Dried....................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
1902.11.29 - - - -Other 16.27/kg plus LDCT, UST, MT, CT, CRT,

30 - - - - -Dried....................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

COLT, JT, PAT: Free
GPT: 4%
CIAT: 4%
1902.19 - -Other
- - -Low protein or protein-free pasta, certified by Health Canada as special

low protein or protein-free dietary products:
1902.19.11 00 - - - -Containing 25% or more by weight of wheat, within access commitment KGM Free CCCT, LDCT, GPT, UST,
1902.19.12 - - - -Containing 25% or more by weight of wheat, over access commitment Free CCCT, LDCT, GPT, UST,
30 - - - - -Dried....................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

- - -Other, containing flour and water only:
1902.19.21 - - - -Containing 25% or more by weight of wheat, within access commitment Free CCCT, LDCT, GPT, UST,
30 - - - - -Dried....................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

19 - 6

1902.19.22 - - - -Containing 25% or more by weight of wheat, in packages of a weight not Free CCCT, LDCT, GPT, UST,
exceeding 2.3 kg each, over access commitment MT, MUST, CT, CRT, IT,
PAT: Free
30 - - - - -Dried ....................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
1902.19.23 - - - -Other, containing 25% or more by weight of wheat, over access 16.27/kg LDCT, UST, MT, CT, CRT,
commitment PT, COLT, JT, PAT: Free
30 - - - - -Dried ....................................................................................................... KGM

90 - - - - -Other ...................................................................................................... KGM

30 - - - - -Dried ....................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
- - -Other:
1902.19.91 00 - - - -Containing 25% or more by weight of wheat, within access commitment KGM 4% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
GPT: 4%
CIAT: 4%
1902.19.92 - - - -Containing 25% or more by weight of wheat, in packages of a weight not 4% CCCT, LDCT, UST, MT,
exceeding 2.3 kg each, over access commitment CT, CRT, PT, COLT, JT,
PAT: Free
GPT: 4%
30 - - - - -Dried ....................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
commitment 8.5% PT, COLT, JT, PAT: Free

COLT, JT, PAT: Free
GPT: 4%
CIAT: 4%
30 - - - - -Dried ....................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
1902.20.00 -Stuffed pasta, whether or not cooked or otherwise prepared 11% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
GPT: 10%
10 - - - - -In airtight containers ............................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
1902.30 -Other pasta
- - -Low protein or protein-free pasta, without meat, certified by Health Canada

as special low protein or protein-free dietary products:

19 - 7

1902.30.11 00 - - - -Containing 25% or more by weight of wheat, within access commitment KGM Free CCCT, LDCT, GPT, UST,
1902.30.12 00 - - - -Containing 25% or more by weight of wheat, over access commitment KGM Free CCCT, LDCT, GPT, UST,

1902.30.20 00 - - -Other, containing 25% or more by weight of wheat, without meat, within KGM 4% CCCT, LDCT, UST, MT,
access commitment CT, CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
GPT: 4%
- - -Other, containing 25% or more by weight of wheat, without meat, over

access commitment:
PAT: Free
GPT: 4%
10 - - - - -In airtight containers............................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
1902.30.39 00 - - - -Other KGM 4.01/kg plus LDCT, UST, MT, CT, CRT,
1902.30.40 - - -Other, without meat 6% CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free
GPT: 4%
90 - - - - -Other ...................................................................................................... KGM
1902.30.50 - - -With meat 11% CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free
GPT: 10%
90 - - - - -Other ...................................................................................................... KGM
1902.40 -Couscous
1902.40.10 00 - - -In packages of a weight not exceeding 11.34 kg each KGM 5.5% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
GPT: 5%
CIAT: 5%

19 - 8

1902.40.20 00 - - -In bulk or in packages of a weight exceeding 11.34 kg each KGM 4.5% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
GPT: 3%
CIAT: 3%
1903.00.00 00 Tapioca and substitutes therefor prepared from starch, in the form of KGM Free CCCT, LDCT, GPT, UST,
flakes, grains, pearls, siftings or in similar forms. MT, CT, CRT, IT, NT, SLT,
19.04 Prepared foods obtained by the swelling or roasting of cereals or cereal

products (for example, corn flakes); cereals (other than maize (corn)) in
grain form or in the form of flakes or other worked grains (except flour,
groats and meal), pre-cooked or otherwise prepared, not elsewhere
specified or included.
1904.10 -Prepared foods obtained by the swelling or roasting of cereals or cereal

products
1904.10.10 - - -Containing 25% or more by weight of wheat, within access commitment 4% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
GPT: 3%
10 - - - - -Containing cane and/or beet sugar ........................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
- - -Containing 25% or more by weight of wheat, over access commitment:
1904.10.21 - - - -In packages of a weight not exceeding 454 g each 4% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 4%
90 - - - - -Other ...................................................................................................... KGM
1904.10.29 - - - -Other 11.64/kg plus LDCT, UST, MT, CT, CRT,

90 - - - - -Other ...................................................................................................... KGM
1904.10.30 00 - - -Of barley, within access commitment KGM 4% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
GPT: 3%
- - -Of barley, over access commitment:
1904.10.41 00 - - - -Breakfast cereals, in packages of a weight not exceeding 454 g each KGM 4% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%

19 - 9

COLT, JT, PAT: Free
GPT: 3%
90 - - - - -Other ...................................................................................................... KGM
1904.20 -Prepared foods obtained from unroasted cereal flakes or from mixtures
of unroasted cereal flakes and roasted cereal flakes or swelled cereals
1904.20.10 00 - - -Containing 25% or more by weight of wheat, in packages of a weight not KGM 4% CCCT, LDCT, UST, MT,
exceeding 11.34 kg each, within access commitment CT, CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
GPT: 3%
- - -Containing 25% or more by weight of wheat, in packages of a weight not

exceeding 11.34 kg each, over access commitment:
1904.20.21 00 - - - -In packages of a weight not exceeding 454 g each KGM 4% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 4%
1904.20.30 00 - - -Of barley, in packages of a weight not exceeding 11.34 kg each, within KGM 4% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
GPT: 3%
- - -Of barley, in packages of a weight not exceeding 11.34 kg each, over

access commitment:
1904.20.41 00 - - - -Breakfast cereals, in packages of a weight not exceeding 454 g each KGM 4% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
1904.20.50 - - -Other, in packages of a weight not exceeding 11.34 kg each 6% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
GPT: 3%
10 - - - - -"Musli" type breakfast cereals ................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
COLT, JT, PAT: Free
GPT: 3%

19 - 10

1904.20.62 00 - - - -Containing 25% or more by weight of wheat, over access commitment KGM 9.17/kg plus LDCT, UST, MT, CT, CRT,
1904.20.63 00 - - - -Of barley, within access commitment KGM 3% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
GPT: 3%
1904.20.64 00 - - - -Of barley, over access commitment KGM 9.95/kg plus LDCT, UST, MT, CT, CRT,

COLT, JT, PAT: Free
GPT: 3%
10 - - - - -"Musli" type breakfast cereals ................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
1904.30 -Bulgur wheat
COLT, JT, PAT: Free
GPT: 3%

PAT: Free
GPT: 4%
1904.30.50 00 - - -Other, in packages of a weight not exceeding 11.34 kg each KGM 6% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
GPT: 3%
COLT, JT, PAT: Free
GPT: 3%

COLT, JT, PAT: Free
GPT: 3%

19 - 11

1904.90 -Other
COLT, JT, PAT: Free
GPT: 3%

PAT: Free
GPT: 4%
1904.90.30 00 - - -Of barley, in packages of a weight not exceeding 11.34 kg each, within KGM 4% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
GPT: 3%
1904.90.40 00 - - -Of barley, in packages of a weight not exceeding 11.34 kg each, over KGM 9.95/kg plus LDCT, UST, MT, CT, CRT,
access commitment 8.5% PT, COLT, JT, PAT: Free
1904.90.50 - - -Other, in packages of a weight not exceeding 11.34 kg each 6% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
GPT: 3%
10 - - - - -Rice preparations ................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
COLT, JT, PAT: Free
GPT: 3%
1904.90.63 00 - - - -Of barley, within access commitment KGM 3% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
GPT: 3%
1904.90.64 00 - - - -Of barley, over access commitment KGM 9.95/kg plus LDCT, UST, MT, CT, CRT,

COLT, JT, PAT: Free
GPT: 3%
10 - - - - -Rice preparations ................................................................................... KGM

19 - 12

90 - - - - -Other ...................................................................................................... KGM
19.05 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not
containing cocoa; communion wafers, empty cachets of a kind suitable
for pharmaceutical use, sealing wafers, rice paper and similar products.
1905.10 -Crispbread
1905.10.10 00 - - -Leavened with yeast, containing 25% or more by weight of wheat, within KGM Free CCCT, LDCT, GPT, UST,
access commitment MT, CT, CRT, IT, NT, SLT,
- - -Leavened with yeast, containing 25% or more by weight of wheat, over

access commitment:
1905.10.21 00 - - - -In packages of a weight not exceeding 454 g each KGM Free CCCT, LDCT, GPT, UST,
1905.10.29 00 - - - -Other KGM 13.51/kg LDCT, UST, MT, CT, CRT,

1905.10.30 00 - - -Other, leavened with yeast KGM Free CCCT, LDCT, GPT, UST,
1905.10.40 00 - - -Not leavened with yeast, in packages of a weight not exceeding 11.34 kg KGM 4% CCCT, LDCT, UST, MT,
each, containing 25% or more by weight of wheat, within access CT, CRT, IT, NT, SLT, PT,
commitment COLT, JT, PAT: Free
GPT: 3%
- - -Not leavened with yeast, in packages of a weight not exceeding 11.34 kg

each, containing 25% or more by weight of wheat, over access
commitment:
PAT: Free
GPT: 4%
1905.10.60 00 - - -Other, not leavened with yeast, in packages of a weight not exceeding KGM 6% CCCT, LDCT, UST, MT,
11.34 kg each CT, CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
GPT: 3%
- - -Other, not leavened with yeast, in bulk or in packages of a weight

exceeding 11.34 kg each:
COLT, JT, PAT: Free
GPT: 3%

19 - 13


COLT, JT, PAT: Free
GPT: 3%
1905.20.00 00 -Gingerbread and the like KGM 3% AUT, NZT, CCCT, LDCT,
SLT, PT, COLT, JT,
PAT: Free
-Sweet biscuits; waffles and wafers:
1905.31 - -Sweet biscuits
1905.31.10 00 - - -Certified by Health Canada as special low protein or protein-free products KGM Free CCCT, LDCT, GPT, UST,
- - -Other biscuits valued at 44/kg or more, said value to be based on the net
weight and to include the value of the usual retail package:
1905.31.21 00 - - - -Containing 25% or more by weight of wheat, within access commitment KGM 2% AUT, NZT, CCCT, LDCT,
SLT, PT, COLT, JT,
PAT: Free
1905.31.22 00 - - - -Containing 25% or more by weight of wheat, in packages of a weight not KGM 2% AUT, NZT, CCCT, LDCT,
exceeding 1.36 kg each, over access commitment UST, MT, CT, CRT, PT,
COLT, JT, PAT: Free
1905.31.29 00 - - - -Other KGM 3% AUT, NZT, CCCT, LDCT,

SLT, PT, COLT, JT,
PAT: Free
- - -Other:
COLT, JT, PAT: Free
GPT: 2%
1905.31.92 00 - - - -Sweet biscuits containing 25% or more by weight of wheat, in packages KGM 2% CCCT, LDCT, UST, MT,
of a weight not exceeding 1.36 kg each, over access commitment CT, CRT, PT, COLT, JT,
PAT: Free
GPT: 2%

19 - 14

COLT, JT, PAT: Free
GPT: 2%
1905.32 - -Waffles and wafers
1905.32.10 00 - - -Certified by Health Canada as special low protein or protein-free products KGM Free CCCT, LDCT, GPT, UST,
- - -Other:
COLT, JT, PAT: Free
GPT: 2%
1905.32.92 00 - - - -Wafers and frozen waffles containing 25% or more by weight of wheat, in KGM 2% CCCT, LDCT, UST, MT,
packages of a weight not exceeding 454 g each, over access CT, CRT, PT, COLT, JT,
commitment PAT: Free
GPT: 2%

COLT, JT, PAT: Free
GPT: 2%
1905.40 -Rusks, toasted bread and similar toasted products
1905.40.10 00 - - -Special dietary, as defined under regulations of Health Canada KGM Free CCCT, LDCT, GPT, UST,
1905.40.20 00 - - -Other, leavened with yeast, containing 25% or more by weight of wheat, KGM Free CCCT, LDCT, GPT, UST,
within access commitment MT, CT, CRT, IT, NT, SLT,
- - -Other, leavened with yeast, containing 25% or more by weight of wheat,

over access commitment:
1905.40.31 00 - - - -In packages of a weight not exceeding 454 g each KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
1905.40.39 00 - - - -Other KGM 13.51/kg LDCT, UST, MT, CT, CRT,

1905.40.40 00 - - -Other, leavened with yeast KGM Free CCCT, LDCT, GPT, UST,

19 - 15

1905.40.50 00 - - -Other, not leavened with yeast, containing 25% or more by weight of KGM 3.5% CCCT, LDCT, UST, MT,
wheat, within access commitment CT, CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
GPT: 3%
- - -Other, not leavened with yeast, containing 25% or more by weight of

wheat, over access commitment:
1905.40.61 00 - - - -In packages of a weight not exceeding 454 g each KGM 3.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%

COLT, JT, PAT: Free
GPT: 3%
1905.90 -Other
1905.90.10 00 - - -Special dietary biscuits as defined under regulations of Health Canada; KGM Free CCCT, LDCT, GPT, UST,
Low protein or protein-free biscuits certified by Health Canada as special MT, CT, CRT, IT, NT, SLT,
low protein or protein-free products PT, COLT, JT, PAT: Free
1905.90.20 00 - - -Bread, leavened with yeast; KGM Free CCCT, LDCT, GPT, UST,
Unleavened bread for sacramental purposes and communion wafers MT, CT, CRT, IT, NT, SLT,
- - -Other bread:
1905.90.31 00 - - - -Containing 25% or more by weight of wheat, in packages of a weight not KGM 4% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
GPT: 4%
1905.90.32 00 - - - -Fresh bread, buns and rolls, in packages of a weight not exceeding KGM 4% CCCT, LDCT, UST, MT,
1.36 kg each, or other bread in packages of a weight not exceeding CT, CRT, PT, COLT, JT,
454 g each, containing 25% or more by weight of wheat, over access PAT: Free
commitment GPT: 4%
1905.90.33 00 - - - -Other, containing 25% or more by weight of wheat, in packages of a KGM 8.47/kg plus LDCT, UST, MT, CT, CRT,
weight not exceeding 11.34 kg each, over access commitment 8.5% PT, COLT, JT, PAT: Free
1905.90.34 00 - - - -Containing 25% or more by weight of wheat, in bulk or in packages of a KGM 3% CCCT, LDCT, UST, MT,
weight exceeding 11.34 kg each, within access commitment CT, CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
GPT: 3%
1905.90.35 00 - - - -Containing 25% or more by weight of wheat, in bulk or in packages of a KGM 8.47/kg plus LDCT, UST, MT, CT, CRT,
weight exceeding 11.34 kg each, over access commitment 6% PT, COLT, JT, PAT: Free

19 - 16

COLT, JT, PAT: Free
GPT: 3%
10 - - - - -In packages of a weight not exceeding 11.34 kg each ........................... KGM
20 - - - - -In bulk or in packages of a weight exceeding 11.34 kg each ................. KGM
- - -Other biscuits:
1905.90.41 00 - - - -Containing 25% or more by weight of wheat, valued at 44/kg or more, KGM 2% AUT, NZT, CCCT, LDCT,
said value to be based on the net weight and to include the value of the UST, MT, CT, CRT, IT, NT,
usual retail package, within access commitment SLT, PT, COLT, JT,
PAT: Free
GPT: 2%
1905.90.42 00 - - - -Other, containing 25% or more by weight of wheat, within access KGM 2% AUT, NZT, CCCT, LDCT,
commitment UST, MT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 2%
1905.90.43 00 - - - -Containing 25% or more by weight of wheat, in packages of a weight not KGM 2% CCCT, LDCT, UST, MT,
exceeding 1.36 kg each, over access commitment CT, CRT, PT, COLT, JT,
PAT: Free
GPT: 2%
1905.90.44 00 - - - -Other, containing 25% or more by weight of wheat, valued at 44/kg or KGM 5.42/kg plus LDCT, UST, MT, CT, CRT,
more, said value to be based on the net weight and to include the value 4% PT, COLT, JT, PAT: Free
of the usual retail package, over access commitment

COLT, JT, PAT: Free
GPT: 2%
10 - - - - -Soda biscuits .......................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
- - -Pizza and quiche; pastries, pies, puddings and cakes, including sweet
products leavened with yeast; bakery products made without flour:
1905.90.51 00 - - - -Pizza and quiche KGM 14.5% CCCT, LDCT, UST, MT,
COLT, JT: Free
GPT: 10%
PAT: 8.5%

COLT, JT, PAT: Free
AUT: 7%
NZT: 7%
GPT: 7%
10 - - - - -Puddings ................................................................................................ KGM
- - - - -Other:

19 - 17

91 - - - - - -Pies, cakes and pastry, not frozen ....................................................... KGM
98 - - - - - -Other, frozen ........................................................................................ KGM
99 - - - - - -Other .................................................................................................... KGM
- - -Pretzels:
1905.90.61 00 - - - -Containing 25% or more by weight of wheat, within access commitment KGM 2% CCCT, LDCT, GPT, UST,
1905.90.62 00 - - - -Containing 25% or more by weight of wheat, in packages of a weight not KGM 2% CCCT, LDCT, GPT, UST,
exceeding 1.36 kg each, over access commitment MT, CT, CRT, PT, COLT,
JT, PAT: Free
1905.90.63 00 - - - -Containing 25% or more by weight of wheat, in packages of a weight KGM 13.11/kg plus LDCT, UST, MT, CT, CRT,
exceeding 1.36 kg each, over access commitment 4% PT, COLT, JT, PAT: Free
1905.90.69 00 - - - -Other KGM 3% CCCT, LDCT, GPT, UST,

- - -Empty cachets of a kind suitable for pharmaceutical use, sealing wafers,

rice paper and cheese sticks:
COLT, JT, PAT: Free
GPT: 3%
10 - - - - -Cheese sticks......................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
1905.90.72 00 - - - -In bulk or in packages of a weight exceeding 11.34 kg each KGM 4.5% CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
GPT: 5%
10 - - - - -Corn chips and similar crisp snack foods ............................................... KGM
90 - - - - -Other ...................................................................................................... KGM

20 - i
Chapter 20
PREPARATIONS OF VEGETABLES, FRUIT, NUTS

OR OTHER PARTS OF PLANTS
Notes.
(a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;
(b) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans,
molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(c) Bakers wares and other products of heading 19.05; or
(d) Homogenised composite food preparations of heading 21.04.
2. Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar
confectionery (heading 17.04) or chocolate confectionery (heading 18.06).
3. Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 11.05 or 11.06
(other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other
than those referred to in Note 1 (a).
4. Tomato juice the dry weight content of which is 7% or more is to be classified in heading 20.02.
5. For the purposes of heading 20.07, the expression "obtained by cooking" means obtained by heat treatment at atmospheric
pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.
6. For the purpose of heading 20.09, the expression "juices, unfermented and not containing added spirit" means juices of an
alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.
Subheading Notes.
1. For the purpose of subheading 2005.10, the expression "homogenized vegetables" means preparations of vegetables, finely
homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding
250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have
been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small
quantity of visible pieces of vegetables. Subheading 2005.10 takes precedence over all other subheadings of heading 20.05.
2. For the purpose of subheading 2007.10, the expression "homogenized preparations" means preparations of fruit, finely
homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding
250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have
been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small
quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over all other subheadings of heading 20.07.
3. For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression "Brix value"
means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of
percentage sucrose content obtained from a refractometer, at a temperature of 20C or corrected for 20C if the reading is
made at a different temperature.
1. "Brix value" is a measure of sugar percentage in a simple syrup at a fixed temperature (20C). A high Brix value (20 or more)
is associated with juice that is more concentrated. A low Brix value indicates a lower level of concentration.

20 - 1

20.01 Vegetables, fruit, nuts and other edible parts of plants, prepared or
preserved by vinegar or acetic acid.
2001.10.00 -Cucumbers and gherkins 8% CCCT, LDCT, UST, MT,

JT, PAT: Free
10 - - - - -Put up for retail sale ............................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2001.90 -Other
2001.90.10 00 - - -Onions KGM 8% CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free

SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Fruit and nuts ......................................................................................... KGM
20 - - - - -Olives ..................................................................................................... KGM
30 - - - - -Relishes ................................................................................................. KGM
- - - - -Other:
91 - - - - - -Pickled vegetables ............................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM
20.02 Tomatoes prepared or preserved otherwise than by vinegar or acetic

acid.
2002.10.00 -Tomatoes, whole or in pieces 11.5% CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free
90 - - - - -Other ...................................................................................................... KGM
2002.90.00 -Other 11.5% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
- - - - -Pastes:
11 - - - - - -In containers of a capacity less than 1.4 kg ......................................... KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Pures:
21 - - - - - -In containers of a capacity less than 1.4 kg ......................................... KGM
29 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
20.03 Mushrooms and truffles, prepared or preserved otherwise than by

vinegar or acetic acid.
2003.10.00 -Mushrooms of the genus Agaricus 17% CCCT, LDCT, UST, MT,
PAT: Free

20 - 2

- - - - -Other:
91 - - - - - -Frozen .................................................................................................. KGM
92 - - - - - -Not frozen............................................................................................. KGM
2003.90 -Other

COLT, JT, PAT: Free

PAT: Free
20 - - - - -Frozen .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
20.04 Other vegetables prepared or preserved otherwise than by vinegar or

acetic acid, frozen, other than products of heading 20.06.
2004.10.00 00 -Potatoes KGM 6% CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free
2004.90 -Other vegetables and mixtures of vegetables
- - -Baby carrots (of a length not exceeding 11 cm) and Brussels sprouts:
2004.90.11 00 - - - -Baby carrots (of a length not exceeding 11 cm) KGM 14.5% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
2004.90.12 00 - - - -Brussels sprouts KGM 14.5% CCCT, LDCT, UST, MT,

PAT: Free
2004.90.20 00 - - -Asparagus KGM 14% CCCT, LDCT, UST, MT,

PAT: Free
2004.90.30 00 - - -Broccoli and cauliflowers KGM 17% CCCT, LDCT, UST, MT,
PAT: Free
- - -Other:
2004.90.91 - - - -Artichokes (globe or Chinese), bamboo shoots, cactus leaves (nopales), Free CCCT, LDCT, GPT, UST,
cardoons, chickpeas (garbanzos), cilantro (Chinese or Mexican parsley MT, CT, CRT, IT, PT,
or Yen Sai), jicama, leaf chervils, malanga, okra, peas (Angola, catjang, COLT, JT, PAT: Free
no-eye, pigeon), spinach, tamarillos (tree tomatoes), tarragons,
tomatillos, topedos and verdolagas
10 - - - - -Spinach .................................................................................................. KGM

20 - 3

20 - - - - -Artichokes (globe or Chinese), bamboo shoots, cactus leaves
(nopales), cardoons, chickpeas (garbanzos), cilantro (Chinese or
Mexican parsley or Yen Sai), jicama, leaf chervils, malanga, okra, peas
(Angola, catjang, no-eye, pigeon), tamarillos (tree tomatoes), tarragons,
tomatillos, topedos and verdolagas........................................................ KGM

COLT, JT, PAT: Free
10 - - - - -Snap or Lima beans ............................................................................... KGM
- - - - -Peas and corn:
21 - - - - - -Peas..................................................................................................... KGM
22 - - - - - -Corn ..................................................................................................... KGM
30 - - - - -Carrots ................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
20.05 Other vegetables prepared or preserved otherwise than by vinegar or

acetic acid, not frozen, other than products of heading 20.06.
2005.10.00 00 -Homogenized vegetables KGM 8% CCCT, LDCT, UST, MT,

PAT: Free
2005.20.00 -Potatoes 6% CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free
10 - - - - -Potato salad, not in airtight containers ................................................... KGM
20 - - - - -Potato chips, flakes, frills........................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
2005.40.00 00 -Peas (Pisum sativum) KGM 8% CCCT, LDCT, UST, MT,

PAT: Free
-Beans (Vigna spp., Phaseolus spp.):
2005.51 - -Beans, shelled
2005.51.10 00 - - -Red bean paste for use in the manufacture of food products KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free

PAT: Free
10 - - - - -Baked ..................................................................................................... KGM
- - - - -Other:
91 - - - - - -In airtight containers............................................................................. KGM
99 - - - - - -Other .................................................................................................... KGM

PAT: Free

20 - 4

2005.60.00 00 -Asparagus KGM 14% CCCT, LDCT, UST, MT,
PAT: Free
2005.70 -Olives
2005.70.10 00 - - -Olives sulphured or in brine but not in glass jars; KGM Free CCCT, LDCT, GPT, UST,
Ripe olives in brine MT, CT, CRT, IT, PT,
COLT, JT, PAT: Free

PAT: Free
GPT: 5%
CIAT: 5%
2005.80.00 00 -Sweet corn (Zea mays var. saccharata) KGM 10.5% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
-Other vegetables and mixtures of vegetables:
2005.91.00 00 - -Bamboo shoots KGM Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
2005.99 - -Other
- - -Carrots:
2005.99.11 00 - - - -Baby carrots (of a length not exceeding 11 cm), in cans or glass jars KGM 14.5% CCCT, LDCT, UST, MT,
PAT: Free

JT, PAT: Free
10 - - - - -Baby (of a length not exceeding 11 cm) ................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
2005.99.20 - - -Artichokes (globe or Chinese), cactus leaves (nopales), cardoons, Free CCCT, LDCT, GPT, UST,
chickpeas (garbanzos), cilantro (Chinese or Mexican parsley or Yen Sai), MT, CT, CRT, PT, COLT,
jicama, leaf chervils, malanga, okra, peas (Angola, catjang, no-eye, JT, PAT: Free
pigeon), spinach, tamarillos (tree tomatoes), tarragons, tomatillos,
topedos, verdolagas and water chestnuts
10 - - - - -Okra........................................................................................................ KGM
20 - - - - -Spinach, in airtight containers ................................................................ KGM
- - - - -Other:
91 - - - - - -In airtight containers ............................................................................. KGM
99 - - - - - -Other .................................................................................................... KGM

COLT, JT, PAT: Free

20 - 5

10 - - - - -Pimentos, in airtight containers .............................................................. KGM
20 - - - - -Beets, in airtight containers .................................................................... KGM
30 - - - - -Horseradish............................................................................................ KGM
- - - - -Sauerkraut:
49 - - - - - -Other .................................................................................................... KGM
- - - - -Other vegetables, not including mixtures:
59 - - - - - -Other .................................................................................................... KGM
- - - - -Mixture of vegetables:
61 - - - - - -Carrots and peas, in airtight containers ............................................... KGM
62 - - - - - -Other mixtures of vegetables, in airtight containers, not including
salads................................................................................................... KGM
63 - - - - - -Salads, not in airtight containers.......................................................... KGM
69 - - - - - -Other .................................................................................................... KGM
2006.00 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by
sugar (drained, glac or crystallised).
2006.00.10 - - -Fruit; 9.5% CCCT, LDCT, UST, MT,

Fruit-peel CIAT, CT, CRT, PT, COLT,
JT, PAT: Free
- - - - -Cherries:
19 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2006.00.20 00 - - -Nuts KGM 6% CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free

SLT, PT, COLT, JT,
PAT: Free
20.07 Jams, fruit jellies, marmalades, fruit or nut pure and fruit or nut pastes,
obtained by cooking, whether or not containing added sugar or other
sweetening matter.
2007.10.00 00 -Homogenized preparations KGM 6.5% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
-Other:
2007.91.00 - -Citrus fruit 8.5% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
AUT: 6%
NZT: 6%
10 - - - - -Marmalades, in airtight containers ......................................................... KGM
20 - - - - -Pures, in airtight containers.................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

20 - 6

2007.99 - -Other
2007.99.10 - - -Strawberry jam 12.5% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
90 - - - - -Other ...................................................................................................... KGM
2007.99.20 - - -Banana pure Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
90 - - - - -Other ...................................................................................................... KGM

SLT, PT, COLT, JT,
PAT: Free
AUT: 6%
NZT: 6%
- - - - -Nut pures and nut pastes:
11 - - - - - -Almond pastes...................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Berry pures:
22 - - - - - -Strawberry, not in airtight containers .................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
- - - - -Other fruit pures:
39 - - - - - -Other .................................................................................................... KGM
40 - - - - -Jams, in airtight containers..................................................................... KGM
50 - - - - -Jellies, in airtight containers ................................................................... KGM
- - - - -Other:
99 - - - - - -Other .................................................................................................... KGM
20.08 Fruit, nuts and other edible parts of plants, otherwise prepared or
preserved, whether or not containing added sugar or other sweetening
matter or spirit, not elsewhere specified or included.
-Nuts, ground-nuts and other seeds, whether or not mixed together:
2008.11 - -Ground-nuts
2008.11.10 00 - - -Peanut butter KGM Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
2008.11.20 00 - - -Peanuts, blanched KGM 6% CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free

20 - 7


SLT, PT, COLT, JT,
PAT: Free
2008.19 - -Other, including mixtures
2008.19.10 - - -Almonds and pistachio nuts Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
10 - - - - -Almonds ................................................................................................. KGM
20 - - - - -Pistachio nuts ......................................................................................... KGM

COLT, JT, PAT: Free
10 - - - - -Pignolia nuts........................................................................................... KGM
20 - - - - -Cashew nuts .......................................................................................... KGM
30 - - - - -Macadamia nuts..................................................................................... KGM
40 - - - - -Pecans ................................................................................................... KGM
50 - - - - -Walnuts .................................................................................................. KGM
80 - - - - -Mixtures of two or more kinds of nuts, ground-nuts or seeds................. KGM
90 - - - - -Other ...................................................................................................... KGM
2008.20.00 -Pineapples Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
90 - - - - -Other ...................................................................................................... KGM
2008.30.00 -Citrus fruit Free CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free
10 - - - - -Limes...................................................................................................... KGM
- - - - -Oranges:
29 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
99 - - - - - -Other .................................................................................................... KGM
2008.40 -Pears
2008.40.10 00 - - -Pulp KGM 6% CCCT, LDCT, UST, MT,

PAT: Free
2008.40.20 00 - - -Chips KGM 9.5% CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free

PAT: Free

20 - 8

90 - - - - -Other ...................................................................................................... KGM
2008.50 -Apricots
2008.50.10 - - -Pulp 6% CCCT, LDCT, UST, MT,

PAT: Free
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
2008.60 -Cherries
2008.60.10 00 - - -Pulp KGM 6% CCCT, LDCT, UST, MT,

PAT: Free

PAT: Free
- - - - -In airtight containers:
11 - - - - - -Sweet ................................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2008.70 -Peaches, including nectarines
2008.70.10 - - -Pulp 6% CCCT, LDCT, UST, MT,

PAT: Free
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
90 - - - - -Other ...................................................................................................... KGM
2008.80.00 -Strawberries 8.5% CCCT, LDCT, UST, MT,

PAT: Free
90 - - - - -Other ...................................................................................................... KGM
-Other, including mixtures other than those of subheading 2008.19:
2008.91.00 - -Palm hearts Free CCCT, LDCT, GPT, UST,

90 - - - - -Other ...................................................................................................... KGM

20 - 9

2008.93.00 - -Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, 6% CCCT, LDCT, UST, MT,
Vaccinium vitis-idaea) CT, CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
90 - - - - -Other ...................................................................................................... KGM
2008.97 - -Mixtures
2008.97.10 - - -Consisting of two or more of akalas, akees, anchovy pears, apple-pears, Free CCCT, LDCT, GPT, UST,
avocados, bananas, bread fruit, carambolas, chayotes, cherimoyas MT, CT, CRT, IT, PT,
(Jamaica apples), citrus fruit, dasheens (taros), dates, durians, feijoas, COLT, JT, PAT: Free
figs, fu quas (balsam pears), genipes, ginger, guavas, imbus, jujubes, kiwi
fruit, lady apples, litchis (lychees), loquats, magueys, mammees
(mammeas), mangoes, mangosteens, manioc (cassava or yucca root),
papaws (papayas), passion fruit, pawpaws, persimmons, pineapples,
plantains, plumcots, prickly pears, pomegranates, quinces, rangpurs,
sapatas, star-apples, sweet potatoes, tamarinds, tangelos, uglifruit,
watermelons or yams
10 - - - - -Citrus fruit mixtures, in airtight containers .............................................. KGM

90 - - - - -Other ...................................................................................................... KGM

PAT: Free
2008.99 - -Other
2008.99.10 00 - - -Apple chips KGM 4% CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free
2008.99.20 - - -Apples, other than pulp 4% CCCT, LDCT, UST, MT,

PAT: Free
10 - - - - -Applesauce, in airtight containers .......................................................... KGM
20 - - - - -Other, in airtight containers .................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2008.99.30 - - -Akalas, akees, anchovy pears, apple-pears, avocados, bananas, banana Free CCCT, LDCT, GPT, UST,
chips (thin banana slices fried or otherwise prepared whether or not MT, CT, CRT, IT, PT,
salted, sweetened or otherwise flavoured), bread fruit, carambolas, COLT, JT, PAT: Free
chayotes, cherimoyas (Jamaica apples), dasheens (taros), dates, durians,
feijoas, figs, fu quas (balsam pears), genipes, ginger, guavas, imbus,
jujubes, kiwi fruit, lady apples, litchis (lychees), loquats, magueys,
mammees (mammeas), mangoes, mangosteens, manioc (cassava or
yucca root), papaws (papayas), passion fruit, pawpaws, persimmons,
plantains, plumcots, prickly pears, pomegranates, quinces, raisins,
rangpurs, sapatas, star-apples, sweet potatoes, tamarinds, tangelos,
Thompson seedless grapes, uglifruit, watermelons and yams

- - - - -Other:
91 - - - - - -Banana chips ....................................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM

20 - 10

2008.99.40 00 - - -Melons of the genus cucumis melo, cubes, in syrup KGM 6% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
10 - - - - -Berry pulps ............................................................................................. KGM
- - - - -Other pulps:
21 - - - - - -Frozen .................................................................................................. KGM
29 - - - - - -Other .................................................................................................... KGM
- - - - -Berries:
32 - - - - - -Blueberries, wild, in airtight containers................................................. KGM
38 - - - - - -Other, in airtight containers .................................................................. KGM
39 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
91 - - - - - -Plums, in airtight containers ................................................................. KGM
98 - - - - - -Other, in airtight containers .................................................................. KGM
99 - - - - - -Other .................................................................................................... KGM
20.09 Fruit juices (including grape must) and vegetable juices, unfermented
and not containing added spirit, whether or not containing added sugar
or other sweetening matter.
-Orange juice:
2009.11 - -Frozen
2009.11.10 - - -Unsweetened concentrate, of a Brix value not less than 58, for use in the Free CCCT, LDCT, GPT, UST,
manufacture of citrus fruit juices or beverages MT, CIAT, CT, CRT, IT,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -In container sizes of less than 1 litre ...................................................... LTR
20 - - - - -In container sizes of 1 litre or more but not more than 4 litres................ LTR
30 - - - - -In container sizes of more than 4 litres................................................... LTR
2009.11.90 - - -Other Free CCCT, LDCT, UST, MT,

CIAT, CT, CRT, IT, SLT, PT,
COLT, JT, PAT: Free
10 - - - - -In container sizes of less than 1 litre ...................................................... LTR
20 - - - - -In container sizes of 1 litre or more but not more than 4 litres................ LTR
30 - - - - -In container sizes of more than 4 litres................................................... LTR
2009.12.00 - -Not frozen, of a Brix value not exceeding 20 Free CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
10 - - - - -In airtight containers ............................................................................... LTR
90 - - - - -Other ...................................................................................................... LTR
2009.19 - -Other
2009.19.10 - - -Dehydrated; Unsweetened concentrate, of a Brix value not less than 58, Free CCCT, LDCT, GPT, UST,
for use in the manufacture of citrus fruit juices MT, CIAT, CT, CRT, IT,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Dehydrated ............................................................................................. KGM

20 - 11

- - - - -Other:
91 - - - - - -In airtight containers............................................................................. LTR
99 - - - - - -Other .................................................................................................... LTR
2009.19.90 - - -Other Free CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free
10 - - - - -In airtight containers............................................................................... LTR
90 - - - - -Other ...................................................................................................... LTR
-Grapefruit juice (including pomelo) juice:
2009.21.00 - -Of a Brix value not exceeding 20 Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
90 - - - - -Other ...................................................................................................... LTR

SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Dehydrated............................................................................................. KGM
- - - - -Unsweetened concentrate, of a Brix value not less than 50, for use in
the manufacture of citrus fruit juices:
21 - - - - - -Frozen.................................................................................................. LTR
22 - - - - - -Other, in airtight containers .................................................................. LTR
29 - - - - - -Other .................................................................................................... LTR
- - - - -Other:
91 - - - - - -Frozen.................................................................................................. LTR
99 - - - - - -Other .................................................................................................... LTR
-Juice of any other single citrus fruit:
2009.31.00 - -Of a Brix value not exceeding 20 Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
- - - - -Lemon:
19 - - - - - -Other .................................................................................................... LTR
- - - - -Other:
99 - - - - - -Other .................................................................................................... LTR

COLT, JT, PAT: Free
- - - - -Lemon:
11 - - - - - -Frozen.................................................................................................. LTR
19 - - - - - -Other .................................................................................................... LTR
- - - - -Other:
91 - - - - - -Frozen.................................................................................................. LTR

20 - 12

99 - - - - - -Other .................................................................................................... LTR
-Pineapple juice:
2009.41.00 00 - -Of a Brix value not exceeding 20 LTR Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
10 - - - - -Frozen .................................................................................................... LTR
20 - - - - -Other, in airtight containers..................................................................... LTR
90 - - - - -Other ...................................................................................................... LTR
2009.50.00 -Tomato juice 12.5% CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free
90 - - - - -Other ...................................................................................................... LTR
-Grape juice (including grape must):
2009.61 - -Of a Brix value not exceeding 30
2009.61.10 00 - - -Grape juice for wine-making LTR Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free

CT, CRT, IT, SLT, PT,
COLT, JT, PAT: Free
90 - - - - -Other ...................................................................................................... LTR
2009.69 - -Other
2009.69.10 - - -Grape concentrate, of a Brix value not less than 68, for use in the Free CCCT, LDCT, GPT, UST,
manufacture of fruit juices or beverages; MT, CT, CRT, IT, SLT, PT,
Grape juice for wine-making COLT, JT, PAT: Free
- - - - -Grape concentrate, of a Brix value not less than 68, for use in the
manufacture of fruit juices or beverages:
11 - - - - - -Frozen .................................................................................................. LTR
19 - - - - - -Other .................................................................................................... LTR
- - - - -Grape juice for wine making:
21 - - - - - -Frozen .................................................................................................. LTR
29 - - - - - -Other .................................................................................................... LTR

COLT, JT, PAT: Free
10 - - - - -Frozen .................................................................................................... LTR
20 - - - - -Other, in airtight containers..................................................................... LTR
90 - - - - -Other ...................................................................................................... LTR

20 - 13

-Apple juice:
2009.71 - -Of a Brix value not exceeding 20
2009.71.10 00 - - -Reconstituted LTR 8.5% CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free

COLT, JT, PAT: Free
90 - - - - -Other ...................................................................................................... LTR
2009.79 - -Other
- - -Concentrated:
2009.79.11 - - - -For use in the manufacture of fruit juices, juice beverages or fruit snack Free CCCT, LDCT, UST, MT,
products CT, CRT, IT, SLT, PT,
COLT, JT, PAT: Free
10 - - - - -Frozen .................................................................................................... LTR
80 - - - - -Other, in airtight containers .................................................................... LTR
90 - - - - -Other ...................................................................................................... LTR

COLT, JT, PAT: Free
10 - - - - -Frozen .................................................................................................... LTR
80 - - - - -Other, in airtight containers .................................................................... LTR
90 - - - - -Other ...................................................................................................... LTR
2009.79.90 00 - - -Other LTR 4% CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free
-Juice of any other single fruit or vegetable:
2009.81.00 00 - -Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium LTR Free CCCT, LDCT, GPT, UST,
vitis-idaea) juice MT, CIAT, CT, CRT, IT,
SLT, PT, COLT, JT,
PAT: Free
2009.89 - -Other
2009.89.10 - - -Of a fruit Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
- - - - -Passion fruit:
11 - - - - - -Concentrated ....................................................................................... LTR
12 - - - - - -Not concentrated, in airtight containers ............................................... LTR
19 - - - - - -Other .................................................................................................... LTR
20 - - - - -Prune...................................................................................................... LTR
- - - - -Other, concentrated:
81 - - - - - -Frozen.................................................................................................. LTR

20 - 14

82 - - - - - -Not frozen, in airtight containers........................................................... LTR
89 - - - - - -Other .................................................................................................... LTR
- - - - -Other:
91 - - - - - -In airtight containers ............................................................................. LTR
99 - - - - - -Other .................................................................................................... LTR
2009.89.20 - - -Of a vegetable 9.5% CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free
90 - - - - -Other ...................................................................................................... LTR
2009.90 -Mixtures of juices
2009.90.10 00 - - -Of citrus fruit juices, dehydrated KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
2009.90.20 - - -Of orange and grapefruit juices, other than dehydrated Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Concentrated .......................................................................................... LTR
20 - - - - -Not concentrated .................................................................................... LTR
2009.90.30 - - -Of other fruit juices, whether or not dehydrated 6% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
10 - - - - -Frozen, concentrated ............................................................................. LTR
- - - - -Not frozen, concentrated:
29 - - - - - -Other .................................................................................................... LTR
- - - - -Not concentrated:
39 - - - - - -Other .................................................................................................... LTR
2009.90.40 - - -Of vegetable juices 9.5% CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free
90 - - - - -Other ...................................................................................................... LTR

21 - i
Chapter 21
MISCELLANEOUS EDIBLE PREPARATIONS
Notes.
(a) Mixed vegetables of heading 07.12;
(b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01);
(c) Flavoured tea (heading 09.02);
(d) Spices or other products of headings 09.04 to 09.10;
(e) Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20% by weight of
sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination
thereof) (Chapter 16);
(f) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or
(g) Prepared enzymes of heading 35.07.
2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.
3. For the purpose of heading 21.04, the expression "homogenized composite food preparations" means preparations
consisting of a finely homogenized mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put
up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the
application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the
mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of
ingredients.

21 - 1

21.01 Extracts, essences and concentrates, of coffee, tea or mat and

preparations with a basis of these products or with a basis of coffee, tea
or mat; roasted chicory and other roasted coffee substitutes, and
extracts, essences and concentrates thereof.
-Extracts, essences and concentrates, of coffee, and preparations with a

basis of these extracts, essences or concentrates or with a basis of
coffee:
2101.11 - -Extracts, essences and concentrates
2101.11.10 - - -Instant coffee, not flavoured Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
- - - - -Decaffeinated:
11 - - - - - -Put up for retail sale ............................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
91 - - - - - -Put up for retail sale ............................................................................. KGM
99 - - - - - -Other .................................................................................................... KGM

SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Instant coffee, flavoured......................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2101.12.00 00 - -Preparations with a basis of extracts, essences or concentrates or KGM Free CCCT, LDCT, GPT, UST,
with a basis of coffee MT, CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
2101.20.00 -Extracts, essences and concentrates, of tea or mat, and preparations Free CCCT, LDCT, GPT, UST,
with a basis of these extracts, essences or concentrates or with a basis MT, CIAT, CT, CRT, IT, NT,
of tea or mat SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Soluble or instant tea or mat, containing no sugar, cereal or other
additives ................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
2101.30.00 00 -Roasted chicory and other roasted coffee substitutes, and extracts, KGM Free CCCT, LDCT, GPT, UST,
essences and concentrates thereof MT, CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
21.02 Yeasts (active or inactive); other single-cell micro-organisms, dead (but

not including vaccines of heading 30.02); prepared baking powders.
2102.10 -Active yeasts
2102.10.10 00 - - -With a moisture content of 15% or more but excluding liquid yeast KGM 8% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free

21 - 2

2102.10.20 00 - - -With a moisture content of less than 15%; liquid yeast KGM 6% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
AUT: 1%
NZT: 1%
2102.20.00 00 -Inactive yeasts; other single-cell micro-organisms, dead KGM Free CCCT, LDCT, GPT, UST,
2102.30.00 00 -Prepared baking powders KGM 3% CCCT, LDCT, GPT, UST,

21.03 Sauces and preparations therefor; mixed condiments and mixed

seasonings; mustard flour and meal and prepared mustard.
2103.10.00 00 -Soya sauce KGM 9.5% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
AUT: 7%
NZT: 7%
2103.20 -Tomato ketchup and other tomato sauces
2103.20.10 00 - - -Tomato ketchup KGM 12.5% CCCT, LDCT, UST, MT,

CT, CRT, PT, COLT,
JT: Free
IT: 6%
NT: 6%
SLT: 6%
PAT: 7.5%

CT, CRT, PT, COLT,
JT: Free
IT: 6%
NT: 6%
SLT: 6%
PAT: 7.5%
10 - - - - -Pizza sauces .......................................................................................... KGM
20 - - - - -Chili sauces ............................................................................................ KGM
- - - - -Other:
2103.30 -Mustard flour and meal and prepared mustard
2103.30.10 00 - - -Mustard flour and meal KGM 3% CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free

21 - 3

2103.30.20 00 - - -Prepared mustard KGM 9.5% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
2103.90 -Other
2103.90.10 - - -Mayonnaise and salad dressing 11% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 8%
10 - - - - -Mayonnaise............................................................................................ KGM
20 - - - - -Salad dressing ....................................................................................... KGM
2103.90.20 00 - - -Mixed condiments and mixed seasonings KGM 8% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
AUT: 5.5%
NZT: 5.5%
GPT: 5%

SLT, PT, COLT, JT,
PAT: Free
AUT: 7%
NZT: 7%
10 - - - - -Sauces based on fish products .............................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
21.04 Soups and broths and preparations therefor; homogenized composite

food preparations.
2104.10.00 -Soups and broths and preparations therefor 6% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
90 - - - - -Other ...................................................................................................... KGM
2104.20.00 00 -Homogenized composite food preparations KGM 11% CCCT, LDCT, UST, MT,
JT, PAT: Free
GPT: 5%
IT: 5.5%
NT: 5.5%
SLT: 5.5%
2105.00 Ice cream and other edible ice, whether or not containing cocoa.

21 - 4

2105.00.10 00 - - -Flavoured ice and ice sherbets KGM 9.5% CCCT, LDCT, UST, CT,
CRT, PT, COLT, JT,
PAT: Free
GPT: 5%
IT: 5%
NT: 5%
SLT: 5%
- - -Other:
2105.00.91 - - - -Within access commitment 6.5% CCCT, LDCT, UST, CT, IT,
NT, SLT, PT, COLT,
JT: Free
GPT: 6.5%
PAT: 3.5%
10 - - - - -Ice cream novelties ................................................................................ KGM
20 - - - - -Other ice cream ...................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2105.00.92 - - - -Over access commitment 277% but not

less than
$1.16/kg
10 - - - - -Ice cream novelties ................................................................................ KGM
20 - - - - -Other ice cream ...................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
21.06 Food preparations not elsewhere specified or included.
2106.10.00 00 -Protein concentrates and textured protein substances KGM 11% CCCT, LDCT, UST, MT,
JT, PAT: Free
GPT: 5%
IT: 5.5%
NT: 5.5%
SLT: 5.5%
2106.90 -Other
2106.90.10 - - -Chewing gum, containing 2 mg or more of nicotine; Free CCCT, LDCT, GPT, UST,
Cream of coconut syrup for use in the manufacture of beverages; MT, CIAT, CT, CRT, IT, NT,
Elderberry flower concentrate and Limeflower concentrate for use in the SLT, PT, COLT, JT,
manufacture of beverages; PAT: Free
Nutmeat substitutes;
Sour dough flavouring ingredients;
Tea substitutes;
Vegetable preparations for use as flavouring
10 - - - - -Chewing gum, containing 2 mg or more of nicotine ............................... KGM

40 - - - - -Tea substitutes ....................................................................................... KGM
50 - - - - -Vegetable preparations for use as flavouring ......................................... KGM
90 - - - - -Other ...................................................................................................... KGM
- - -Syrups derived from cane or beet sugar, containing added colouring

matter;
Food concentrates and fruit syrups for use in beverages or other food
preparations:

21 - 5

2106.90.21 00 - - - -Syrups derived from cane or beet sugar, containing, in the dry state, 90% KGM 6% CCCT, LDCT, UST, CIAT,
or more by weight of sugar and no added flavouring matter CT, CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
MT: 6%

SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Food concentrates and fruit syrups, for use in beverages or other food
preparations ........................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
- - -Milk, cream or butter substitutes and preparations suitable for use as

butter substitutes:
2106.90.31 00 - - - -Milk, cream or butter substitutes, containing 50% or more by weight of KGM 5% CCCT, LDCT, UST, CT,
dairy content, within access commitment CRT, IT, NT, SLT, PT,
JT: Free
GPT: 5%
COLT: 2%
PAT: 3%
2106.90.32 00 - - - -Milk, cream or butter substitutes, containing 50% or more by weight of KGM 212% but not
dairy content, over access commitment less than
$2.11/kg
2106.90.33 00 - - - -Preparations, containing more than 15% by weight of milk fat but less KGM 5% CCCT, LDCT, UST, MT,
than 50% by weight of dairy content, suitable for use as butter CT, CRT, IT, NT, SLT, PT,
substitutes, within access commitment JT: Free
GPT: 5%
COLT: 2%
PAT: 3%
2106.90.34 00 - - - -Preparations, containing more than 15% by weight of milk fat but less KGM 212% but not
than 50% by weight of dairy content, suitable for use as butter less than
substitutes, over access commitment $2.11/kg
2106.90.35 00 - - - -Milk or cream substitutes, containing, in the dry state, over 10% by KGM 8% CCCT, LDCT, UST, MT,
weight of milk solids but less than 50% by weight of dairy content, and CT, CRT, IT, NT, SLT, PT,
butter substitutes, containing, in the dry state, over 10% by weight of milk COLT, JT, PAT: Free
solids but 15% or less by weight of milk fat GPT: 5%

COLT, JT, PAT: Free
GPT: 5%
10 - - - - -Cream substitutes, whipped................................................................... KGM
20 - - - - -Coffee whitener ...................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
- - -Cheese fondue;
Popping corn, prepared and packaged for use with microwave ovens;
Protein hydrolysates:

21 - 6

2106.90.41 - - - -Cheese fondue; 6% CCCT, LDCT, UST, MT,
Popping corn, prepared and packaged for use with microwave ovens CT, CRT, SLT, PT, COLT,
JT, PAT: Free
GPT: 5%
10 - - - - -Cheese fondue ....................................................................................... KGM
20 - - - - -Popping corn, prepared and packaged for use with microwave ovens .. KGM
2106.90.42 00 - - - -Protein hydrolysates KGM 6% CCCT, LDCT, UST, MT,

CIAT, CT, CRT, SLT, PT,
COLT, JT, PAT: Free
GPT: 5%
- - -Egg preparations:
CRT, PT, JT: Free
COLT: 2.86/kg
PAT: 4.00/kg
2106.90.52 00 - - - -Over access commitment KGM $1.45/kg
- - -Other:
2106.90.91 00 - - - -Concentrated juice of any single fruit or vegetable, fortified with vitamins LTR 10.5% CCCT, LDCT, GPT, UST,
or minerals MT, CIAT, CT, CRT, PT,
COLT, JT, PAT: Free
AUT: 8%
NZT: 8%
IT: 5%
NT: 5%
SLT: 5%
2106.90.92 00 - - - -Concentrated mixtures of fruit or vegetable juices, fortified with vitamins LTR 10.5% CCCT, LDCT, GPT, UST,
or minerals MT, CT, CRT, PT, COLT,
JT, PAT: Free
AUT: 8%
NZT: 8%
IT: 5%
NT: 5%
SLT: 5%
2106.90.93 00 - - - -Containing 50% or more by weight of dairy content, within access KGM 7% CCCT, LDCT, UST, CT,
commitment CRT, PT, JT: Free
GPT: 7%
COLT: 3%
PAT: 4%
2106.90.94 00 - - - -Containing 50% or more by weight of dairy content, over access KGM 274.5% but not
commitment less than
$2.88/kg
2106.90.95 - - - -Other preparations, containing, in the dry state, over 10% by weight of 8% CCCT, LDCT, UST, MT,
milk solids but less than 50% by weight of dairy content CT, CRT, PT, COLT, JT,
PAT: Free
GPT: 5%
10 - - - - -Butter oil and sugar blends..................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

21 - 7

2106.90.96 00 - - - -Compound alcoholic preparations, not based on one or more odoriferous LTR $0.70/litre plus CCCT, LDCT, GPT, UST,
substances, with an alcoholic strength exceeding 0.5% by volume, for 19% MT, CIAT, CT, CRT, PT,
use in the manufacture of beverages COLT, JT, PAT: Free
IT: 19%
NT: 19%
SLT: 19%
2106.90.97 00 - - - -Fruit flavoured powders for use in the manufacture of pharmaceuticals, KGM Free AUT, NZT, CCCT, LDCT,
food products or beverages GPT, UST, MT, CIAT, CT,
CRT, PT, COLT, JT,
PAT: Free
2106.90.98 00 - - - -Jelly powders, ice cream powders and powders for similar preparations KGM 10.5% CCCT, LDCT, UST, MT,
PAT: Free
AUT: 8%
NZT: 8%
GPT: 5%
IT: 5%
NT: 5%
SLT: 5%

SLT, PT, COLT, JT,
PAT: Free
AUT: 8%
NZT: 8%
GPT: 5%
10 - - - - -Flavouring powders................................................................................ KGM
- - - - -Sweets, gums and the like, containing synthetic sweetening agents:
31 - - - - - -Chewing gum ....................................................................................... KGM
39 - - - - - -Other .................................................................................................... KGM
40 - - - - -Flavouring extracts and essences.......................................................... KGM
- - - - -Other:
91 - - - - - -Frozen.................................................................................................. KGM
92 - - - - - -Not frozen, in airtight containers .......................................................... KGM
99 - - - - - -Other .................................................................................................... KGM

22 - i
Chapter 22
BEVERAGES, SPIRITS AND VINEGAR
Notes.
(a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered
unsuitable for consumption as beverages (generally heading 21.03);
(b) Sea water (heading 25.01);
(c) Distilled or conductivity water or water of similar purity (heading 28.53);
(d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 29.15);
(e) Medicaments of heading 30.03 or 30.04; or
(f) Perfumery or toilet preparations (Chapter 33).
2. For the purpose of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" shall be determined at a
temperature of 20C.
3. For the purpose of heading 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume
not exceeding 0.5% vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.
Subheading Note.
1. For the purpose of subheading 2204.10, the expression "sparkling wine" means wine which, when kept at a temperature of
20C in closed containers, has an excess pressure of not less than 3 bars.

22 - 1

22.01 Waters, including natural or artificial mineral waters and aerated waters,
not containing added sugar or other sweetening matter nor flavoured;
ice and snow.
2201.10.00 -Mineral waters and aerated waters Free CCCT, LDCT, GPT, UST,
10 - - - - -Natural mineral waters ........................................................................... LTR
90 - - - - -Other ...................................................................................................... LTR
2201.90.00 00 -Other LTR 6.5% CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free
GPT: 3%
22.02 Waters, including mineral waters and aerated waters, containing added
sugar or other sweetening matter or flavoured, and other non-alcoholic
beverages, not including fruit or vegetable juices of heading 20.09.
2202.10.00 -Waters, including mineral waters and aerated waters, containing added 11% CCCT, LDCT, UST, MT,
sugar or other sweetening matter or flavoured CT, CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
AUT: 8.5%
NZT: 8.5%
GPT: 5%
- - - - -Carbonated soft drinks:
11 - - - - - -Containing high intensity sweeteners .................................................. LTR
19 - - - - - -Other .................................................................................................... LTR
90 - - - - -Other ...................................................................................................... LTR
2202.90 -Other
2202.90.10 00 - - -Non-alcoholic beer LTR Free CCCT, LDCT, GPT, UST,

2202.90.20 00 - - -Non-alcoholic wine LTR 3.3/litre CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free
- - -Juices, not concentrated, fortified with vitamins or minerals:
2202.90.31 - - - -Of any single fruit or vegetable 11% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
GPT: 7%
10 - - - - -Orange juice........................................................................................... LTR
90 - - - - -Other ...................................................................................................... LTR
2202.90.32 00 - - - -Of mixtures of fruits or vegetables LTR 11% CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
GPT: 7%
- - -Beverages containing milk:

22 - 2

2202.90.41 00 - - - -Chocolate milk LTR 11% CCCT, LDCT, UST, MT,

COLT, JT: Free
GPT: 11%
PAT: 6.5%
2202.90.42 00 - - - -Other, containing 50% or more by weight of dairy content, not put up for LTR 7.5% CCCT, LDCT, UST, MT,
retail sale, within access commitment CT, CRT, IT, NT, SLT, PT,
COLT, JT: Free
GPT: 7.5%
PAT: 4.5%
2202.90.43 00 - - - -Other, containing 50% or more by weight of dairy content, not put up for HLT 256% but not
retail sale, over access commitment less than
$36.67/hl

COLT, JT, PAT: Free
GPT: 7%
10 - - - - -Certified organic ..................................................................................... LTR
20 - - - - -Not certified organic ............................................................................... LTR

COLT, JT, PAT: Free
GPT: 7%
10 - - - - -Nectars ................................................................................................... LTR
20 - - - - -Soy beverages ....................................................................................... LTR
90 - - - - -Other ...................................................................................................... LTR
2203.00.00 Beer made from malt. Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Of an alcoholic strength by volume not exceeding 1.2% vol .................. LTR
20 - - - - -Of an alcoholic strength by volume exceeding 1.2% vol but not
exceeding 2.5% vol ................................................................................ LTR
- - - - -Of an alcoholic strength by volume exceeding 2.5% vol but not
exceeding 11.9% vol:
31 - - - - - -Lager .................................................................................................... LTR
32 - - - - - -Porter or stout ...................................................................................... LTR
39 - - - - - -Other .................................................................................................... LTR
40 - - - - -Of an alcoholic strength by volume exceeding 11.9% vol ...................... LTR
22.04 Wine of fresh grapes, including fortified wines; grape must other than
that of heading 20.09.
2204.10 -Sparkling wine
2204.10.10 00 - - -Of an alcoholic strength by volume not exceeding 22.9% vol LTR Free CCCT, LDCT, UST, MT,
PAT: Free

22 - 3

2204.10.90 00 - - -Other LTR Free CCCT, LDCT, UST, MT,
PAT: Free
-Other wine; grape must with fermentation prevented or arrested by the

addition of alcohol:
2204.21 - -In containers holding 2 litres or less
2204.21.10 - - -Wine, of an alcoholic strength by volume not exceeding 13.7% vol 1.87/litre CCCT, LDCT, UST, MT,
PAT: Free
10 - - - - -Icewine ................................................................................................... LTR
- - - - -Other:
91 - - - - - -White.................................................................................................... LTR
92 - - - - - -Red ...................................................................................................... LTR
99 - - - - - -Other .................................................................................................... LTR
- - -Wine, of an alcoholic strength by volume exceeding 13.7% vol but not

exceeding 21.9%:
2204.21.21 00 - - - -Of an alcoholic strength by volume not exceeding 14.9% vol LTR 4.68/litre CCCT, LDCT, UST, MT,
PAT: Free
AUT: 2.75/litre
NZT: 2.75/litre
2204.21.22 00 - - - -Of an alcoholic strength by volume exceeding 14.9% vol but not LTR Free AUT, NZT, CCCT, LDCT,
exceeding 15.9% vol UST, MT, CT, CRT, IT, PT,
COLT, JT, PAT: Free
COLT, JT, PAT: Free
COLT, JT, PAT: Free
COLT, JT, PAT: Free
2204.21.26 - - - -Of an alcoholic strength by volume exceeding 18.9% vol but not Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free
30 - - - - -Port......................................................................................................... LTR
90 - - - - -Other ...................................................................................................... LTR
2204.21.27 - - - -Of an alcoholic strength by volume exceeding 19.9% vol but not Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free
20 - - - - -Port......................................................................................................... LTR
90 - - - - -Other ...................................................................................................... LTR

22 - 4

COLT, JT, PAT: Free
- - -Wine, of an alcoholic strength by volume exceeding 21.9% vol:
COLT, JT, PAT: Free
2204.21.32 00 - - - -Of an alcoholic strength by volume exceeding 22.9% vol LTR Free CCCT, LDCT, UST, MT,
PAT: Free
- - -Grape must with fermentation prevented or arrested by the addition of

alcohol:
2204.21.41 00 - - - -Of an alcoholic strength by volume not exceeding 22.9% vol LTR Free CCCT, LDCT, UST, MT,
PAT: Free
2204.21.49 00 - - - -Other LTR Free CCCT, LDCT, UST, MT,

PAT: Free
2204.29 - -Other
2204.29.10 - - -Wine, of an alcoholic strength by volume not exceeding 13.7% vol Free CCCT, LDCT, UST, MT,
PAT: Free
10 - - - - -White ...................................................................................................... LTR
20 - - - - -Red ......................................................................................................... LTR
90 - - - - -Other ...................................................................................................... LTR
- - -Wine, of an alcoholic strength by volume exceeding 13.7% vol but not

2204.29.21 00 - - - -Of an alcoholic strength by volume not exceeding 14.9% vol LTR Free AUT, NZT, CCCT, LDCT,
UST, MT, CT, CRT, IT, PT,
COLT, JT, PAT: Free
COLT, JT, PAT: Free
COLT, JT, PAT: Free
COLT, JT, PAT: Free
COLT, JT, PAT: Free

22 - 5

COLT, JT, PAT: Free
COLT, JT, PAT: Free
COLT, JT, PAT: Free
- - -Wine, of an alcoholic strength by volume exceeding 21.9% vol:
COLT, JT, PAT: Free
2204.29.32 00 - - - -Of an alcoholic strength by volume exceeding 22.9% vol LTR Free CCCT, LDCT, UST, MT,
PAT: Free
- - -Grape must with fermentation prevented or arrested by the addition of

alcohol:
2204.29.41 00 - - - -Of an alcoholic strength by volume not exceeding 22.9% vol LTR Free CCCT, LDCT, UST, MT,
PAT: Free
2204.29.49 00 - - - -Other LTR Free CCCT, LDCT, UST, MT,

PAT: Free
2204.30 -Other grape must
PAT: Free
2204.30.90 00 - - -Other LTR Free CCCT, LDCT, UST, MT,

PAT: Free
22.05 Vermouth and other wine of fresh grapes flavoured with plants or
aromatic substances.
2205.10 -In containers holding 2 litres or less
2205.10.10 - - -Of an alcoholic strength by volume not exceeding 18.3% vol Free CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
10 - - - - -Vermouth, white ..................................................................................... LTR
20 - - - - -Vermouth, red......................................................................................... LTR
90 - - - - -Other ...................................................................................................... LTR

22 - 6

2205.10.20 00 - - -Of an alcoholic strength by volume exceeding 18.3% vol but not exceeding LTR Free CCCT, LDCT, UST, MT,
22.9% vol CT, CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
2205.10.30 00 - - -Of an alcoholic strength by volume exceeding 22.9% vol LPA Free CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
2205.90 -Other
COLT, JT, PAT: Free
2205.90.20 00 - - -Of an alcoholic strength by volume exceeding 18.3% vol but not exceeding LTR Free CCCT, LDCT, UST, MT,
22.9% vol CT, CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
2205.90.30 00 - - -Of an alcoholic strength by volume exceeding 22.9% vol LPA Free CCCT, LDCT, UST, MT,
COLT, JT, PAT: Free
2206.00 Other fermented beverages (for example, cider, perry, mead); mixtures
of fermented beverages and mixtures of fermented beverages and non-
alcoholic beverages, not elsewhere specified or included.
- - -Cider:
2206.00.11 00 - - - -Sparkling, of an alcoholic strength by volume not exceeding 22.9% vol LTR 28.16/litre CCCT, LDCT, UST, MT,
PAT: Free
2206.00.12 00 - - - -Other sparkling LTR 28.16/litre CCCT, LDCT, UST, MT,

PAT: Free
2206.00.18 00 - - - -Other cider, of an alcoholic strength by volume not exceeding 22.9% vol LTR 3% CCCT, LDCT, UST, MT,
PAT: Free
2206.00.19 00 - - - -Other LTR 3% CCCT, LDCT, UST, MT,

PAT: Free
- - -Prune wine:
2206.00.21 - - - -Of an alcoholic strength by volume not exceeding 22.9% vol 7.74/litre CCCT, LDCT, UST, MT,
PAT: Free
exceeding 22.9% vol .............................................................................. LTR

22 - 7

2206.00.22 00 - - - -Of an alcoholic strength by volume exceeding 22.9% vol LTR 7.74/litre CCCT, LDCT, UST, MT,
PAT: Free
- - -Perry, sparkling:
PAT: Free
2206.00.39 00 - - - -Other LTR 21.12/litre CCCT, LDCT, UST, MT,

PAT: Free
- - -Other wine, sparkling:
PAT: Free
2206.00.49 00 - - - -Other LTR 28.16/litre CCCT, LDCT, UST, MT,

PAT: Free
2206.00.50 00 - - -Sake and other wine, not sparkling, of an alcoholic strength by volume not LTR 2.82/litre CCCT, LDCT, UST, MT,
exceeding 13.7% vol CT, CRT, PT, COLT, JT,
PAT: Free
- - -Sake and other wine, not sparkling, of an alcoholic strength by volume

exceeding 13.7% vol but not exceeding 21.9% vol:
PAT: Free
2206.00.62 00 - - - -Of an alcoholic strength by volume exceeding 14.9% vol but not LTR 7.78/litre CCCT, LDCT, UST, MT,
PAT: Free
PAT: Free
PAT: Free
2206.00.65 00 - - - -Of an alcoholic strength by volume exceeding 17.9% vol but not LTR 10/litre CCCT, LDCT, UST, MT,
PAT: Free
PAT: Free

22 - 8

PAT: Free
PAT: Free
- - -Sake and other wine, not sparkling, of an alcoholic strength by volume

PAT: Free
2206.00.72 00 - - - -Of an alcoholic strength by volume exceeding 22.9% vol LTR 12.95/litre CCCT, LDCT, UST, MT,
PAT: Free
2206.00.80 00 - - -Ginger beer and herbal beer LTR 2.11/litre CCCT, LDCT, GPT, UST,
JT, PAT: Free
- - -Other:
2206.00.91 00 - - - -Mead LPA 12.28/litre of CCCT, LDCT, GPT, UST,

absolute ethyl MT, CT, CRT, PT, COLT,
alcohol JT, PAT: Free
2206.00.92 - - - -Other, of an alcoholic strength by volume not exceeding 22.9% vol 12.28/litre of CCCT, LDCT, GPT, UST,
exceeding 1.2% vol ................................................................................ LPA
exceeding 7.0% vol ................................................................................ LPA
exceeding 22.9% vol .............................................................................. LPA
2206.00.93 00 - - - -Other, of an alcoholic strength by volume exceeding 22.9% vol LPA 12.28/litre of CCCT, LDCT, GPT, UST,
22.07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80%

vol or higher; ethyl alcohol and other spirits, denatured, of any strength.
2207.10 -Undenatured ethyl alcohol of an alcoholic strength by volume of 80%

vol or higher
2207.10.10 00 - - -For use as a spirituous or alcoholic beverage or for use in the manufacture LPA 12.28/litre of CCCT, LDCT, UST, MT,
of spirituous or alcoholic beverages absolute ethyl CT, CRT, SLT, PT, COLT,
alcohol JT: Free
PAT: 4.09/litre of absolute
ethyl alcohol

22 - 9

2207.10.90 - - -Other 4.92/litre of CCCT, LDCT, UST, MT,
absolute ethyl CT, CRT, SLT, PT, COLT,
alcohol JT: Free
PAT: 1.64/litre of
absolute ethyl alcohol
10 - - - - -For use as fuel ....................................................................................... LPA
90 - - - - -Other ...................................................................................................... LPA
2207.20 -Ethyl alcohol and other spirits, denatured, of any strength
- - -Ethyl alcohol:
2207.20.11 00 - - - -Specially denatured alcohol, within the meaning of the Excise Act, 2001 LPA 4.92/litre of CCCT, LDCT, UST, MT,
absolute ethyl CT, CRT, IT, NT, SLT, PT,
alcohol COLT, JT, PAT: Free
2207.20.12 - - - -Denatured alcohol, within the meaning of the Excise Act, 2001 4.92/litre of CCCT, LDCT, UST, MT,
10 - - - - -For use as fuel ....................................................................................... LPA
90 - - - - -Other ...................................................................................................... LPA
2207.20.19 00 - - - -Other LPA 12.28/litre of CCCT, LDCT, UST, MT,

2207.20.90 00 - - -Other LPA 6.5% CCCT, LDCT, UST, MT,

COLT, JT, PAT: Free
GPT: 5%
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less

than 80% vol; spirits, liqueurs and other spirituous beverages.
2208.20.00 -Spirits obtained by distilling grape wine or grape marc Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -In bulk..................................................................................................... LPA
90 - - - - -Other ...................................................................................................... LPA
2208.30.00 -Whiskies Free CCCT, LDCT, GPT, UST,

- - - - -Bourbon:
11 - - - - - -In bulk .................................................................................................. LPA
19 - - - - - -Other .................................................................................................... LPA
- - - - -Scotch:
21 - - - - - -In bulk .................................................................................................. LPA
29 - - - - - -Other .................................................................................................... LPA
30 - - - - -Irish ........................................................................................................ LPA
- - - - -Other:
91 - - - - - -In bulk .................................................................................................. LPA
99 - - - - - -Other .................................................................................................... LPA
Ethyl Alcohol, not denatured in accordance with the specifications prescribed by the Excise Act and Regulations, is classified under No. 2207.20.19
and subject to the additional duty of $11.696/ltr of absolute ethyl alcohol, regardless of end-use.

22 - 10

2208.40 -Rum and other spirits obtained by distilling fermented sugar-cane
products
2208.40.10 - - -Rum 24.56/litre of CCCT, LDCT, GPT, UST,

absolute ethyl MT, CIAT, CT, CRT, IT, NT,
alcohol SLT, PT, COLT, JT,
PAT: Free
10 - - - - -In bulk ..................................................................................................... LPA
90 - - - - -Other ...................................................................................................... LPA
2208.40.90 00 - - -Other LPA 12.28/litre of CCCT, LDCT, GPT, UST,

PAT: Free
2208.50.00 -Gin and Geneva 4.92/litre of CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -In bulk ..................................................................................................... LPA
90 - - - - -Other ...................................................................................................... LPA
2208.60.00 00 -Vodka LPA 12.28/litre of CCCT, LDCT, UST, MT,

absolute ethyl CIAT, CT, CRT, IT, NT,
alcohol SLT, PT, COLT, JT: Free
GPT: 6/litre of absolute
ethyl alcohol
ethyl alcohol
2208.70.00 00 -Liqueurs and cordials LPA 12.28/litre of CCCT, LDCT, GPT, UST,
PAT: Free
2208.90 -Other
2208.90.10 00 - - -Tequila LPA Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
- - -Undenatured ethyl alcohol:
2208.90.21 00 - - - -For use as a spirituous or alcoholic beverage or for use in the LPA 12.28/litre of CCCT, LDCT, UST, MT,
manufacture of spirituous or alcoholic beverages absolute ethyl CIAT, CT, CRT, IT, NT,
ethyl alcohol
2208.90.29 00 - - - -Other LPA 4.92/litre of CCCT, LDCT, UST, MT,

absolute ethyl CIAT, CT, CRT, IT, NT,
ethyl alcohol

22 - 11

2208.90.30 00 - - -Angostura bitters LTR Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
- - -Spirituous fruit juices of an alcoholic strength by volume not exceeding

14.3% vol:
2208.90.41 00 - - - -Packaged, of an alcoholic strength by volume not exceeding 7% vol LTR 35.2/litre CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
2208.90.49 00 - - - -Other LTR 35.2/litre CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
- - -Other:
2208.90.92 00 - - - -Fruit brandies LPA Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
2208.90.98 00 - - - -Other, packaged, of an alcoholic strength by volume not exceeding 7% LPA 12.28/litre of CCCT, LDCT, GPT, UST,
PAT: Free
2208.90.99 00 - - - -Other LPA 12.28/litre of CCCT, LDCT, GPT, UST,

PAT: Free
2209.00.00 00 Vinegar and substitutes for vinegar obtained from acetic acid. LTR 9.5% CCCT, LDCT, GPT, UST,

23 - i
Chapter 23
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES;

PREPARED ANIMAL FODDER
Note.
1. Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by
processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original
material, other than vegetable waste, vegetable residues and by-products of such processing.
Subheading Note.
1. For the purposes of subheading 2306.41, the expression "low erucic acid rape or colza seeds" means seeds as defined in
Subheading Note 1 to Chapter 12.

23 - 1

23.01 Flours, meals and pellets, of meat or meat offal, of fish or of

crustaceans, molluscs or other aquatic invertebrates, unfit for human
consumption; greaves.
2301.10 -Flours, meals and pellets, of meat or meat offal; greaves
2301.10.10 00 - - -Of whales KGM Free CCCT, LDCT, GPT, UST,


JT, PAT: Free
10 - - - - -Tankage.................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
2301.20 -Flours, meals and pellets, of fish or of crustaceans, molluscs or other

aquatic invertebrates
- - -Fish meal:
2301.20.11 - - - -For use in the manufacture of complete feeds for fish Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Herring or pilchard.................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
2301.20.19 - - - -Other 3% CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Herring or pilchard.................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
10 - - - - -Meals...................................................................................................... KGM
- - - - -Other:
91 - - - - - -Of fish................................................................................................... KGM
92 - - - - - -Of crustaceans, molluscs or other aquatic invertebrates ..................... KGM
23.02 Bran, sharps and other residues, whether or not in the form of pellets,
derived from the sifting, milling or other working of cereals or of
leguminous plants.
2302.10.00 -Of maize (corn) Free CCCT, LDCT, GPT, UST,

MT, CT, CRT, SLT, PT,
COLT, JT, PAT: Free
10 - - - - -Chopped, crushed or ground ................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

23 - 2

2302.30 -Of wheat
2302.30.10 00 - - -Within access commitment KGM Free CCCT, LDCT, GPT, UST,
JT, PAT: Free
2302.30.20 00 - - -Over access commitment TNE $98.60/tonne LDCT, UST, MT, CT, CRT,
plus 4% PT, COLT, JT, PAT: Free
2302.40 -Of other cereals
- - -Of barley:
JT, PAT: Free
2302.40.12 00 - - - -Over access commitment TNE $106.91/tonne LDCT, UST, MT, CT, CRT,

JT, PAT: Free
10 - - - - -Single cereal grains, chopped, crushed or ground ................................. KGM
90 - - - - -Other ...................................................................................................... KGM
2302.50.00 00 -Of leguminous plants KGM Free CCCT, LDCT, GPT, UST,
JT, PAT: Free
23.03 Residues of starch manufacture and similar residues, beet-pulp,

bagasse and other waste of sugar manufacture, brewing or distilling
dregs and waste, whether or not in the form of pellets.
2303.10.00 -Residues of starch manufacture and similar residues Free CCCT, LDCT, GPT, UST,
JT, PAT: Free
10 - - - - -Corn gluten meal .................................................................................... KGM
20 - - - - -Corn gluten feed ..................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2303.20 -Beet-pulp, bagasse and other waste of sugar manufacture
2303.20.10 00 - - -Dried beet-pulp KGM 2.5% CCCT, LDCT, GPT, UST,

JT, PAT: Free
2303.20.90 00 - - -Other - Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
2303.30.00 -Brewing or distilling dregs and waste Free CCCT, LDCT, GPT, UST,
JT, PAT: Free
10 - - - - -Brewers or distillers spent grains ........................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

23 - 3

2304.00.00 00 Oil-cake and other solid residues, whether or not ground or in the form KGM Free CCCT, LDCT, GPT, UST,
of pellets, resulting from the extraction of soya-bean oil. MT, CT, CRT, PT, COLT,
JT, PAT: Free
2305.00.00 00 Oil-cake and other solid residues, whether or not ground or in the form KGM Free CCCT, LDCT, GPT, UST,
of pellets, resulting from the extraction of ground-nut oil. MT, CT, CRT, PT, COLT,
JT, PAT: Free
23.06 Oil-cake and other solid residues, whether or not ground or in the form
of pellets, resulting from the extraction of vegetable fats or oils, other
than those of heading 23.04 or 23.05.
2306.10.00 00 -Of cotton seeds KGM Free CCCT, LDCT, GPT, UST,
JT, PAT: Free
2306.20.00 00 -Of linseed KGM Free CCCT, LDCT, GPT, UST,

JT, PAT: Free
2306.30.00 00 -Of sunflower seeds KGM Free CCCT, LDCT, GPT, UST,
JT, PAT: Free
-Of rape or colza seeds:
2306.41.00 00 - -Of low erucic acid rape or colza seeds KGM Free CCCT, LDCT, GPT, UST,
JT, PAT: Free

JT, PAT: Free
2306.50.00 00 -Of coconut or copra KGM Free CCCT, LDCT, GPT, UST,
JT, PAT: Free
2306.60.00 00 -Of palm nuts or kernels KGM Free CCCT, LDCT, GPT, UST,
JT, PAT: Free

JT, PAT: Free
2307.00.00 00 Wine lees; argol. KGM Free CCCT, LDCT, GPT, UST,
JT, PAT: Free
2308.00.00 00 Vegetable materials and vegetable waste, vegetable residues and by- KGM Free CCCT, LDCT, GPT, UST,
products, whether or not in the form of pellets, of a kind used in animal MT, CT, CRT, PT, COLT,
feeding, not elsewhere specified or included. JT, PAT: Free
23.09 Preparations of a kind used in animal feeding.

23 - 4

2309.10.00 -Dog or cat food, put up for retail sale 3.5% CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
10 - - - - -Biscuits, whole or kibbled ....................................................................... KGM
- - - - -Other:
99 - - - - - -Other .................................................................................................... KGM
2309.90 -Other
2309.90.10 00 - - -Feeds containing cereals, excluding baked biscuits, to be employed in KGM Free CCCT, LDCT, GPT, UST,
feeding fur-bearing animals or in the manufacture of feeds for such MT, CT, CRT, PT, COLT,
animals; JT, PAT: Free
Granulated tylosin concentrate and hygromycin B concentrate for use in
the manufacture of animal feed supplements;
Preparations to be employed in feeding trout or salmon and cereal
preparations to be employed in feeding fur-bearing animals
2309.90.20 00 - - -Other preparations containing eggs KGM 10.5% CCCT, LDCT, UST, MT,
CT, CRT, PT, COLT,
JT: Free
PAT: 3.5%
- - -Complete feeds and feed supplements, including concentrates:
2309.90.31 - - - -Containing 50% or more by weight in the dry state of non-fat milk solids, 2% CCCT, LDCT, UST, CT,
within access commitment CRT, PT, COLT, JT,
PAT: Free
GPT: 2%
- - - - -Complete feeds for bovine animals:
11 - - - - - -Calf ....................................................................................................... KGM
12 - - - - - -Dairy cattle ........................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Complete feeds for poultry ..................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2309.90.32 - - - -Containing 50% or more by weight in the dry state of non-fat milk solids, 205.5% but not
over access commitment less than
$1.64/kg
11 - - - - - -Calf ....................................................................................................... KGM
12 - - - - - -Dairy cattle ........................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2309.90.33 - - - -Containing more than 10% but less than 50% by weight in the dry state of 3% CCCT, LDCT, UST, MT,
non-fat milk solids CT, CRT, PT, COLT, JT,
PAT: Free
GPT: 3%
11 - - - - - -Calf ....................................................................................................... KGM
12 - - - - - -Dairy cattle ........................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM

23 - 5

30 - - - - -Complete feeds for birds ........................................................................ KGM
- - - - -Feed supplements, including concentrates, containing a vitamin:
41 - - - - - -Containing multivitamins ...................................................................... KGM
49 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2309.90.34 - - - -Containing 10% or less by weight in the dry state of non-fat milk solids 3% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
- - - - -Complete feeds for fur farm stock:
11 - - - - - -Mink ..................................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
21 - - - - - -Calf....................................................................................................... KGM
22 - - - - - -Dairy cattle ........................................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
- - - - -Other complete feeds for:
31 - - - - - -Poultry.................................................................................................. KGM
32 - - - - - -Swine ................................................................................................... KGM
33 - - - - - -Horse ................................................................................................... KGM
34 - - - - - -Bird....................................................................................................... KGM
35 - - - - - -Fish ...................................................................................................... KGM
39 - - - - - -Other .................................................................................................... KGM
- - - - -Feed supplements, including concentrates, containing an antibiotic:
41 - - - - - -Containing bacitracin ........................................................................... KGM
42 - - - - - -Containing chlortetracycline................................................................. KGM
43 - - - - - -Containing tylosin................................................................................. KGM
49 - - - - - -Other .................................................................................................... KGM
51 - - - - - -Containing vitamin A ............................................................................ KGM
52 - - - - - -Containing vitamin E ............................................................................ KGM
59 - - - - - -Other .................................................................................................... KGM
60 - - - - -Feed supplements, including concentrates, containing an antibiotic and
a vitamin................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
2309.90.35 - - - -Containing 50% or more by weight in the dry state of milk solids 3% CCCT, LDCT, UST, CT,
containing butterfat CRT, PT, COLT, JT,
PAT: Free
GPT: 3%
11 - - - - - -Calf....................................................................................................... KGM
12 - - - - - -Dairy cattle ........................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
30 - - - - -Complete feeds for birds ........................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
2309.90.36 - - - -Containing more than 10% but less than 50% by weight in the dry state of 3% CCCT, LDCT, UST, MT,
milk solids containing butterfat CT, CRT, PT, COLT, JT,
PAT: Free
GPT: 3%
11 - - - - - -Calf....................................................................................................... KGM

23 - 6

12 - - - - - -Dairy cattle ........................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2309.90.37 00 - - - -Fish solubles KGM Free CCCT, LDCT, GPT, UST,


COLT, JT, PAT: Free
- - - - -Other complete feeds for:
34 - - - - - -Bird ....................................................................................................... KGM
35 - - - - - -Fish ...................................................................................................... KGM
39 - - - - - -Other .................................................................................................... KGM
40 - - - - -Feed supplements, including concentrates, containing an antibiotic...... KGM
59 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
- - -Other:
2309.90.91 00 - - - -Feed grade chlortetracycline, obtained by fermentation and the KGM Free CCCT, LDCT, GPT, UST,
subsequent drying of the contents of the fermentation vessel, whether or MT, CT, CRT, PT, COLT,
not standardized by the addition of other substances, for use in the JT, PAT: Free
manufacture of premixes;
Flavourings;
Mineral blocks;
Pellet binders;
Preservatives;
Single ingredient feeds;
Yeast cultures

PAT: Free
GPT: 5%

24 - i
Chapter 24
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Note.
1. This Chapter does not cover medicinal cigarettes (Chapter 30).
Subheading Note.
1. For the purpose of subheading 2403.11, the expression water pipe tobacco means tobacco intended for smoking in a
water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts,
molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water
pipe are excluded from this subheading.

24 - 1

24.01 Unmanufactured tobacco; tobacco refuse.
2401.10 -Tobacco, not stemmed/stripped
2401.10.10 00 - - -For use as wrappers in the manufacture of cigars KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
- - -Other:
2401.10.91 00 - - - -Turkish type KGM 2.5% CCCT, LDCT, GPT, UST,

COLT, JT, PAT: Free

PAT: Free
GPT: 5%
2401.20 -Tobacco, partly or wholly stemmed/stripped
2401.20.10 00 - - -Wrapper tobacco for use in the manufacture of cigars KGM 8% CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
20 - - - - -Virginia, flue-cured ................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
2401.30.00 00 -Tobacco refuse KGM 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 5%
24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco

substitutes.
2402.10.00 -Cigars, cheroots and cigarillos, containing tobacco 8% CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
10 - - - - -Hand-rolled cigars .................................................................................. MIL
90 - - - - -Other ...................................................................................................... MIL
2402.20.00 -Cigarettes containing tobacco 12.5% CCCT, LDCT, UST, MT,

JT: Free
PAT: 7.5%
10 - - - - -Of a weight not exceeding 1,361 g per thousand................................... MIL
20 - - - - -Of a weight exceeding 1,361 g per thousand......................................... MIL

24 - 2

JT: Free
GPT: 5%
PAT: 2%
24.03 Other manufactured tobacco and manufactured tobacco substitutes;

"homogenized" or "reconstituted" tobacco; tobacco extracts and
essences.
-Smoking tobacco, whether or not containing tobacco substitutes in any

proportion:
2403.11.00 00 - -Water pipe tobacco specified in Subheading Note 1 to this Chapter KGM 4% CCCT, LDCT, UST, MT,
PAT: Free
2403.19.00 - -Other 4% CCCT, LDCT, UST, MT,

PAT: Free
- - - - -Pipe:
11 - - - - - -Packaged ............................................................................................. NMB
12 - - - - - -Not packaged ....................................................................................... KGM
- - - - -Cigarette:
21 - - - - - -Packaged ............................................................................................. NMB
22 - - - - - -Not packaged ....................................................................................... KGM
- - - - -Other:
91 - - - - - -Packaged ............................................................................................. NMB
92 - - - - - -Not packaged ....................................................................................... KGM
-Other:
2403.91 - -"Homogenized'' or "reconstituted'' tobacco
2403.91.10 - - -Suitable for use as wrapper tobacco 5% CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
10 - - - - -Packaged ............................................................................................... NMB
20 - - - - -Not packaged ......................................................................................... KGM
2403.91.20 - - -Processed leaf tobacco suitable for use as cigar binders 10% CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free
10 - - - - -Packaged ............................................................................................... NMB
20 - - - - -Not packaged ......................................................................................... KGM

JT: Free
PAT: 7.5%
10 - - - - -Packaged ............................................................................................... NMB
20 - - - - -Not packaged ......................................................................................... KGM
2403.99 - -Other

24 - 3

2403.99.10 - - -Snuff 5% CCCT, LDCT, UST, MT,
PAT: Free
10 - - - - -Packaged ............................................................................................... NMB

20 - - - - -Not packaged ......................................................................................... KGM
2403.99.20 00 - - -Manufactured tobacco substitutes not containing tobacco KGM 9.5% CCCT, LDCT, UST, MT,
JT: Free
PAT: 5.5%

JT: Free
PAT: 5.5%
- - - - -Chewing tobacco:
11 - - - - - -Packaged ............................................................................................. NMB
12 - - - - - -Not packaged....................................................................................... KGM
- - - - -Other:
91 - - - - - -Packaged ............................................................................................. NMB
92 - - - - - -Not packaged....................................................................................... KGM

V-1
Section V
MINERAL PRODUCTS

25 - i
Chapter 25
SALT; SULPHUR; EARTHS AND STONE;

PLASTERING MATERIALS, LIME AND CEMENT
Notes.
1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products
which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without
changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation,
magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been
roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.
The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the
product particularly suitable for specific use rather than for general use.
(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02);
(b) Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading 28.21);
(c) Medicaments or other products of Chapter 30;
(d) Perfumery, cosmetic or toilet preparations (Chapter 33);
(e) Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp
course slates (heading 68.03);
(f) Precious or semi-precious stones (heading 71.02 or 71.03);
(g) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium
oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01);
(h) Billiard chalks (heading 95.04); or
(ij) Writing or drawing chalks or tailors' chalks (heading 96.09).
3. Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17.
4. Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or
mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated
meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite
(whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.
1. For the purposes of classification Nos. 2501.00.90.00, and 2507.00.00.00, the unit of measure (tonne or kilogram) refers to
the weight of the salt or clay excluding the water in which it may be dispersed.

25 - 1

2501.00 Salt (including table salt and denatured salt) and pure sodium chloride,
whether or not in aqueous solution or containing added anti-caking or
free-flowing agents; sea water.
2501.00.10 00 - - -Table salt made by an admixture of other ingredients when containing 90% TNE 2.5% CCCT, LDCT, GPT, UST,
or more of pure sodium chloride MT, MUST, CIAT, CT, CRT,
IT, NT, SLT, PT, COLT, JT,
PAT: Free
2501.00.90 00 - - -Other TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
2502.00.00 00 Unroasted iron pyrites. TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
2503.00.00 00 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur TNE Free CCCT, LDCT, GPT, UST,
and colloidal sulphur. MT, MUST, CIAT, CT, CRT,
PAT: Free
25.04 Natural graphite.
2504.10.00 00 -In powder or in flakes TNE Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
25.05 Natural sands of all kinds, whether or not coloured, other than metal-
bearing sands of Chapter 26.
2505.10.00 -Silica sand and quartz sands Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Of a kind used in foundries .................................................................... TNE
30 - - - - -Fracturing sand ...................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE

PAT: Free
10 - - - - -Olivine sand ........................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE

25 - 2

25.06 Quartz (other than natural sands); quartzite, whether or not roughly
trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a
rectangular (including square) shape.
2506.10.00 00 -Quartz TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
2506.20.00 00 -Quartzite TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
2507.00.00 00 Kaolin and other kaolinic clays, whether or not calcined. KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
25.08 Other clays (not including expanded clays of heading 68.06), andalusite,
kyanite and sillimanite, whether or not calcined; mullite; chamotte or
dinas earths.
2508.10.00 00 -Bentonite KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2508.30.00 00 -Fire-clay KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2508.40.00 -Other clays Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Common blue clay and other ball clays.................................................. KGM
- - - - -Other:
91 - - - - - -Of a kind used for animal litter ............................................................. KGM
99 - - - - - -Other .................................................................................................... KGM
2508.50.00 -Andalusite, kyanite and sillimanite Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Andalusite............................................................................................... KGM
20 - - - - -Kyanite ................................................................................................... KGM
30 - - - - -Sillimanite ............................................................................................... KGM
2508.60.00 00 -Mullite KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

25 - 3

2508.70.00 -Chamotte or dinas earths Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Chamotte earth ...................................................................................... KGM
20 - - - - -Dinas earth............................................................................................. KGM
2509.00.00 Chalk. Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Whiting ................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
25.10 Natural calcium phosphates, natural aluminum calcium phosphates and

phosphatic chalk.
2510.10.00 00 -Unground TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
2510.20.00 00 -Ground TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
25.11 Natural barium sulphate (barytes); natural barium carbonate (witherite),

whether or not calcined, other than barium oxide of heading 28.16.
2511.10.00 00 -Natural barium sulphate (barytes) TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
2511.20.00 00 -Natural barium carbonate (witherite) TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
2512.00.00 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) Free CCCT, LDCT, GPT, UST,
and similar siliceous earths, whether or not calcined, of an apparent MT, MUST, CIAT, CT, CRT,
specific gravity of 1 or less. IT, NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Diatomaceous earth ............................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
25.13 Pumice stone; emery; natural corundum, natural garnet and other
natural abrasives, whether or not heat-treated.
2513.10.00 00 -Pumice stone KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

25 - 4

2513.20.00 00 -Emery, natural corundum, natural garnet and other natural abrasives KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2514.00.00 00 Slate, whether or not roughly trimmed or merely cut, by sawing or TNE Free CCCT, LDCT, GPT, UST,
otherwise, into blocks or slabs of a rectangular (including square) MT, MUST, CIAT, CT, CRT,
shape. IT, NT, SLT, PT, COLT, JT,
PAT: Free
25.15 Marble, travertine, ecaussine and other calcareous monumental or

building stone of an apparent specific gravity of 2.5 or more, and
alabaster, whether or not roughly trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a rectangular (including square)
shape.
-Marble and travertine:
2515.11.00 00 - -Crude or roughly trimmed TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
2515.12.00 00 - -Merely cut, by sawing or otherwise, into blocks or slabs of a TNE Free CCCT, LDCT, GPT, UST,
rectangular (including square) shape MT, MUST, CIAT, CT, CRT,
PAT: Free
2515.20.00 -Ecaussine and other calcareous monumental or building stone; Free CCCT, LDCT, GPT, UST,
alabaster MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Limestone ............................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
25.16 Granite, porphyry, basalt, sandstone and other monumental or building

stone, whether or not roughly trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a rectangular (including square)
shape.
-Granite:
2516.11.00 00 - -Crude or roughly trimmed TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
2516.12.00 00 - -Merely cut, by sawing or otherwise, into blocks or slabs of a TNE Free CCCT, LDCT, GPT, UST,
rectangular (including square) shape MT, MUST, CIAT, CT, CRT,
PAT: Free
2516.20.00 00 -Sandstone TNE Free CCCT, LDCT, GPT, UST,

PAT: Free

25 - 5

2516.90.00 00 -Other monumental or building stone TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
25.17 Pebbles, gravel, broken or crushed stone, of a kind commonly used for
concrete aggregates, for road metalling or for railway or other ballast,
shingle and flint, whether or not heat-treated; macadam of slag, dross or
similar industrial waste, whether or not incorporating the materials cited
in the first part of the heading; tarred macadam; granules, chippings and
powder, of stones of heading 25.15 or 25.16, whether or not heat-treated.
2517.10.00 -Pebbles, gravel, broken or crushed stone, of a kind commonly used for Free CCCT, LDCT, GPT, UST,
concrete aggregates, for road metalling or for railway or other ballast, MT, MUST, CIAT, CT, CRT,
shingle and flint, whether or not heat-treated IT, NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Pebbles or gravel ................................................................................... TNE
20 - - - - -Flint ........................................................................................................ TNE
30 - - - - -Limestone, other than of heading 25.21................................................. TNE
90 - - - - -Other ...................................................................................................... TNE
2517.20.00 00 -Macadam of slag, dross or similar industrial waste, whether or not TNE Free CCCT, LDCT, GPT, UST,
incorporating the materials cited in subheading 2517.10 MT, MUST, CIAT, CT, CRT,
PAT: Free
2517.30.00 00 -Tarred macadam TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
-Granules, chippings and powder, of stones of heading 25.15 or 25.16,

whether or not heat-treated:
2517.41.00 00 - -Of marble TNE Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -Limestone; Roofing granules ................................................................. TNE
90 - - - - -Other ...................................................................................................... TNE
25.18 Dolomite, whether or not calcined or sintered, including dolomite

roughly trimmed or merely cut, by sawing or otherwise, into blocks or
slabs of a rectangular (including square) shape; dolomite ramming mix.
2518.10.00 00 -Dolomite, not calcined or sintered KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

25 - 6

2518.20.00 00 -Calcined or sintered dolomite KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2518.30.00 00 -Dolomite ramming mix KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
25.19 Natural magnesium carbonate (magnesite); fused magnesia; dead-

burned (sintered) magnesia, whether or not containing small quantities
of other oxides added before sintering; other magnesium oxide, whether
or not pure.
2519.10.00 00 -Natural magnesium carbonate (magnesite) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
- - - - -Magnesium oxide, not less than 94% pure:
11 - - - - - -Dead-burned (sintered) ........................................................................ KGM
13 - - - - - -Caustic burned ..................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
25.20 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium

sulphate) whether or not coloured, with or without small quantities of
accelerators or retarders.
2520.10.00 00 -Gypsum; anhydrite KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2520.20.00 00 -Plasters TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
2521.00.00 Limestone flux; limestone and other calcareous stone, of a kind used for Free CCCT, LDCT, GPT, UST,
the manufacture of lime or cement. MT, MUST, CIAT, CT, CRT,
PAT: Free
40 - - - - -Limestone ............................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and
hydroxide of heading 28.25.
2522.10.00 00 -Quicklime KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

25 - 7

2522.20.00 00 -Slaked lime KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2522.30.00 00 -Hydraulic lime KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
25.23 Portland cement, aluminous cement, slag cement, supersulphate

cement and similar hydraulic cements, whether or not coloured or in the
form of clinkers.
2523.10.00 00 -Cement clinkers TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
-Portland cement:
2523.21.00 00 - -White cement, whether or not artificially coloured TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
2523.29.00 00 - -Other TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
2523.30.00 00 -Aluminous cement TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
2523.90.00 -Other hydraulic cements Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Masonry cement..................................................................................... TNE
20 - - - - -Oilwell cement........................................................................................ TNE
30 - - - - -Slag cement ........................................................................................... TNE
40 - - - - -Supersulphated cement ......................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
25.24 Asbestos.
2524.10.00 00 -Crocidolite TNE Free CCCT, LDCT, GPT, UST,

PAT: Free

25 - 8

PAT: Free
25.25 Mica, including splittings; mica waste.
2525.10.00 00 -Crude mica and mica rifted into sheets or splittings KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2525.20.00 00 -Mica powder KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2525.30.00 00 -Mica waste KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
25.26 Natural steatite, whether or not roughly trimmed or merely cut, by

sawing or otherwise, into blocks or slabs of a rectangular (including
square) shape; talc.
2526.10.00 00 -Not crushed, not powdered TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
2526.20.00 -Crushed or powdered Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Talc of a particle size not exceeding 20 microns .................................... TNE
90 - - - - -Other ...................................................................................................... TNE
2528.00.00 00 Natural borates and concentrates thereof (whether or not calcined), but KGM Free CCCT, LDCT, GPT, UST,
not including borates separated from natural brine; natural boric acid MT, MUST, CIAT, CT, CRT,
containing not more than 85% of H3BO3 calculated on the dry weight. IT, NT, SLT, PT, COLT, JT,
PAT: Free
25.29 Feldspar; leucite; nepheline and nepheline syenite; fluorspar.
2529.10.00 00 -Feldspar TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
-Fluorspar:
2529.21.00 00 - -Containing by weight 97% or less of calcium fluoride TNE Free CCCT, LDCT, GPT, UST,
PAT: Free

25 - 9

2529.22.00 00 - -Containing by weight more than 97% of calcium fluoride TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
2529.30.00 00 -Leucite; nepheline and nepheline syenite TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
25.30 Mineral substances not elsewhere specified or included.
2530.10.00 -Vermiculite, perlite and chlorites, unexpanded Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Vermiculite.............................................................................................. KGM
20 - - - - -Perlite ..................................................................................................... KGM
30 - - - - -Chlorites ................................................................................................. KGM
2530.20.00 00 -Kieserite, epsomite (natural magnesium sulphates) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free

26 - i
Chapter 26
ORES, SLAG AND ASH
Notes.
(a) Slag or similar industrial waste prepared as macadam (heading 25.17);
(b) Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);
(c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 27.10);
(d) Basic slag of Chapter 31;
(e) Slag wool, rock wool or similar mineral wools (heading 68.06);
(f) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or
precious metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12); or
(g) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
2. For the purpose of headings 26.01 to 26.17, the term "ores" means minerals of mineralogical species actually used in the
metallurgical industry for the extraction of mercury, of the metals of heading 28.44 or of the metals of Section XIV or XV, even
if they are intended for non-metallurgical purposes. Headings 26.01 to 26.17 do not, however, include minerals which have
been submitted to processes not normal to the metallurgical industry.
3. Heading 26.20 applies only to:
(a) Slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of
chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 26.21); and
(b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of
arsenic or metals or for the manufacture of their chemical compounds.
Subheading Notes.
1. For the purposes of subheading 2620.21, "leaded gasoline sludge and leaded anti-knock compound sludge" mean sludge
obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and
consisting essentially of lead, lead compounds and iron oxide.
2. Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or
those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620.60.
1. For the purposes of headings 26.02 to 26.17, with the exception of classification Nos. 2606.00.00.11, 2606.00.00.19,
2606.00.00.90, 2610.00.00.10 and 2615.10.00.10, the unit of measure (gram or kilogram) refers to the metal content of the
ore or concentrate.

26 - 1

26.01 Iron ores and concentrates, including roasted iron pyrites.
-Iron ores and concentrates, other than roasted iron pyrites:
2601.11.00 00 - -Non-agglomerated TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
2601.12.00 - -Agglomerated Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Pellets .................................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
2601.20.00 00 -Roasted iron pyrites TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
2602.00.00 00 Manganese ores and concentrates, including ferruginous manganese KGM Free CCCT, LDCT, GPT, UST,
ores and concentrates with a manganese content of 20% or more, MT, MUST, CIAT, CT, CRT,
calculated on the dry weight. IT, NT, SLT, PT, COLT, JT,
PAT: Free
2603.00.00 Copper ores and concentrates. Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Copper content....................................................................................... KGM
20 - - - - -Lead content .......................................................................................... KGM
30 - - - - -Zinc content............................................................................................ KGM
- - - - -Precious metal content:
81 - - - - - -Silver content ....................................................................................... GRM
82 - - - - - -Gold content......................................................................................... GRM
90 - - - - -Other ...................................................................................................... KGM
2604.00.00 Nickel ores and concentrates. Free CCCT, LDCT, GPT, UST,
PAT: Free
20 - - - - -Nickel content......................................................................................... KGM
82 - - - - - -Gold content......................................................................................... GRM
83 - - - - - -Platinum group metal content .............................................................. GRM
90 - - - - -Other ...................................................................................................... KGM
2605.00.00 00 Cobalt ores and concentrates. KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

26 - 2

2606.00.00 Aluminum ores and concentrates. Free CCCT, LDCT, GPT, UST,
PAT: Free
- - - - -Refractory grade:
11 - - - - - -Calcined ............................................................................................... TNE
19 - - - - - -Other .................................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
2607.00.00 Lead ores and concentrates. Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Copper content ....................................................................................... KGM
20 - - - - -Lead content........................................................................................... KGM
30 - - - - -Zinc content ............................................................................................ KGM
82 - - - - - -Gold content ......................................................................................... GRM
90 - - - - -Other ...................................................................................................... KGM
2608.00.00 Zinc ores and concentrates. Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Copper content ....................................................................................... KGM
20 - - - - -Lead content........................................................................................... KGM
30 - - - - -Zinc content ............................................................................................ KGM
82 - - - - - -Gold content ......................................................................................... GRM
90 - - - - -Other ...................................................................................................... KGM
2609.00.00 00 Tin ores and concentrates. KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2610.00.00 Chromium ores and concentrates. Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Refractory grade..................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2611.00.00 00 Tungsten ores and concentrates. KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
26.12 Uranium or thorium ores and concentrates.

26 - 3

2612.10.00 00 -Uranium ores and concentrates KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2612.20.00 00 -Thorium ores and concentrates KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
26.13 Molybdenum ores and concentrates.
2613.10.00 00 -Roasted KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
2614.00.00 00 Titanium ores and concentrates. KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
26.15 Niobium, tantalum, vanadium or zirconium ores and concentrates.
2615.10.00 -Zirconium ores and concentrates Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Sand and flour........................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
10 - - - - -Niobium .................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
26.16 Precious metal ores and concentrates.
2616.10.00 -Silver ores and concentrates Free CCCT, LDCT, GPT, UST,
PAT: Free
20 - - - - -Lead content .......................................................................................... KGM
30 - - - - -Zinc content............................................................................................ KGM
82 - - - - - -Gold content......................................................................................... GRM
90 - - - - -Other ...................................................................................................... KGM

26 - 4


PAT: Free
10 - - - - -Silver content.......................................................................................... GRM
20 - - - - -Gold content ........................................................................................... GRM
30 - - - - -Platinum group metal content................................................................. GRM
26.17 Other ores and concentrates.
2617.10.00 00 -Antimony ores and concentrates KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Cadmium ................................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
2618.00.00 00 Granulated slag (slag sand) from the manufacture of iron or steel. KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2619.00.00 00 Slag, dross (other than granulated slag), scalings and other waste from KGM Free CCCT, LDCT, GPT, UST,
the manufacture of iron or steel. MT, MUST, CIAT, CT, CRT,
PAT: Free
26.20 Slag, ash and residues (other than from the manufacture of iron or steel)
containing metals, arsenic or their compounds.
-Containing mainly zinc:
2620.11.00 00 - -Hard zinc spelter KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Containing mainly lead:
2620.21.00 00 - -Leaded gasoline sludges and leaded anti-knock compound sludges KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

26 - 5

PAT: Free
2620.30.00 00 -Containing mainly copper KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2620.40.00 00 -Containing mainly aluminum KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2620.60.00 00 -Containing arsenic, mercury, thallium or their mixtures, of a kind used KGM Free CCCT, LDCT, GPT, UST,
for the extraction of arsenic or those metals or for the manufacture of MT, MUST, CIAT, CT, CRT,
their chemical compounds IT, NT, SLT, PT, COLT, JT,
PAT: Free
-Other:
2620.91.00 00 - -Containing antimony, beryllium, cadmium, chromium or their mixtures KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
20 - - - - -Containing mainly nickel ........................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
26.21 Other slag and ash, including seaweed ash (kelp); ash and residues
from the incineration of municipal waste.
2621.10.00 00 -Ash and residues from the incineration of municipal waste KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free

27 - i
Chapter 27
MINERAL FUELS, MINERAL OILS AND PRODUCTS

OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES;
MINERAL WAXES
Notes.
(a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in
heading 27.11;
(b) Medicaments of heading 30.03 or 30.04; or
(c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.
2. References in heading 27.10 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils
and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated
hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the
aromatic constituents.
However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300C,
after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).
3. For the purposes of heading 27.10, "waste oils" means waste containing mainly petroleum oils and oils obtained from
bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:
(a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used
transformer oils);
(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for
example, chemicals) used in the manufacture of the primary products; and
(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank
washings, or from the use of cutting oils for machining operations.
Subheading Notes.
1. For the purpose of subheading 2701.11, "anthracite" means coal having a volatile matter limit (on a dry, mineral-matter-free
basis) not exceeding 14%.
2. For the purpose of subheading 2701.12, "bituminous coal" means coal having a volatile matter limit (on a dry,
mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater
than 5,833 kcal/kg.
3. For the purposes of subheadings 2707.10, 2707.20, 2707.30 and 2707.40 the terms "benzol (benzene)", "toluol (toluene)",
"xylol (xylenes)" and "naphthalene" apply to products which contain more than 50% by weight of benzene, toluene, xylenes
or naphthalene, respectively.
4. For the purposes of subheading 2710.12, "light oils and preparations" are those of which 90% or more by volume (including
losses) distil at 210C (ASTM D 86 method).
5. For the purposes of subheadings of heading 27.10, the term biodiesel means mono-alkyl esters of fatty acids of a kind used
as a fuel, derived from animal or vegetable fats and oils whether or not used.

27 - 1

27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
-Coal, whether or not pulverized, but not agglomerated:
2701.11.00 - -Anthracite Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Buckwheat No. 4, 5 or 6 ................................................................. TNE
20 - - - - -Buckwheat No. 1, 2 or 3 ................................................................ TNE
30 - - - - -Egg, stove or nut size............................................................................. TNE
90 - - - - -Other ...................................................................................................... TNE
2701.12.00 - -Bituminous coal Free CCCT, LDCT, GPT, UST,

PAT: Free
- - - - -Metallurgical coal:
11 - - - - - -High volatile ......................................................................................... TNE
12 - - - - - -Low volatile .......................................................................................... TNE
- - - - -Other:
91 - - - - - -High volatile ......................................................................................... TNE
92 - - - - - -Low volatile .......................................................................................... TNE
2701.19.00 - -Other coal Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Sub-bituminous coal............................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
2701.20.00 00 -Briquettes, ovoids and similar solid fuels manufactured from coal TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
27.02 Lignite, whether or not agglomerated, excluding jet.
2702.10.00 00 -Lignite, whether or not pulverized, but not agglomerated TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
2702.20.00 00 -Agglomerated lignite TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
2703.00.00 00 Peat (including peat litter), whether or not agglomerated. TNE 6.5% CCCT, LDCT, GPT, UST,
PAT: Free

27 - 2

2704.00.00 Coke and semi-coke of coal, of lignite or of peat, whether or not Free CCCT, LDCT, GPT, UST,
agglomerated; retort carbon. MT, MUST, CIAT, CT, CRT,
PAT: Free
- - - - -Coke and semi-coke of coal:
11 - - - - - -Commercially suitable for use as fuel................................................... TNE
19 - - - - - -Other .................................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
2705.00.00 00 Coal gas, water gas, producer gas and similar gases, other than KGM Free CCCT, LDCT, GPT, UST,
petroleum gases and other gaseous hydrocarbons. MT, MUST, CIAT, CT, CRT,
PAT: Free
2706.00.00 00 Tar distilled from coal, from lignite or from peat, and other mineral tars, KGM Free CCCT, LDCT, GPT, UST,
whether or not dehydrated or partially distilled, including reconstituted MT, MUST, CIAT, CT, CRT,
tars. IT, NT, SLT, PT, COLT, JT,
PAT: Free
27.07 Oils and other products of the distillation of high temperature coal tar;
similar products in which the weight of the aromatic constituents
exceeds that of the non-aromatic constituents.
2707.10.00 00 -Benzol (benzene) LTR Free CCCT, LDCT, GPT, UST,

PAT: Free
2707.20.00 00 -Toluol (toluene) LTR Free CCCT, LDCT, GPT, UST,

PAT: Free
2707.30.00 00 -Xylol (xylenes) LTR Free CCCT, LDCT, GPT, UST,

PAT: Free
2707.40.00 00 -Naphthalene LTR Free CCCT, LDCT, GPT, UST,

PAT: Free
2707.50.00 -Other aromatic hydrocarbon mixtures of which 65% or more by volume Free CCCT, LDCT, GPT, UST,
(including losses) distils at 250 C by the ASTM D 86 method MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Petroleum solvents ................................................................................. LTR
90 - - - - -Other ...................................................................................................... LTR
-Other:
2707.91.00 00 - -Creosote oils LTR Free CCCT, LDCT, GPT, UST,

PAT: Free

27 - 3

PAT: Free
10 - - - - -Carbon black feedstock.......................................................................... KGM
90 - - - - -Other ...................................................................................................... LTR
27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars.
2708.10.00 00 -Pitch KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2708.20.00 00 -Pitch coke KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2709.00.00 Petroleum oils and oils obtained from bituminous minerals, crude. Free CCCT, LDCT, GPT, UST,
Note: The General Tariff rate that applies to goods of this tariff item is the IT, NT, SLT, PT, COLT, JT,
Most-Favoured-Nation Tariff rate. PAT: Free
10 - - - - -Condensate derived wholly from natural gas ......................................... MTQ

- - - - -Other, not subjected to any other process than natural weathering and
the removal of foreign matter and water and having a relative density of
0.8156 (42 A.P.I.) or more at 15.6C, for refining:
21 - - - - - -Having a relative density of 0.8498 (35 A.P.I.) or less ........................ MTQ
22 - - - - - -Having a relative density of more than 0.8498 (35 A.P.I.) but not more
than 0.9042 (25 A.P.I.) ........................................................................ MTQ
23 - - - - - -Having a relative density of more than 0.9042 (25 A.P.I.) .................. MTQ
- - - - -Other:
91 - - - - - -Having a relative density of less than 0.7249 (63.7 A.P.I.) at 15.6C . MTQ
92 - - - - - -Having a relative density of 0.7249 (63.7 A.P.I.) or more, but less than
0.8156 (42 A.P.I.) at 15.6C ................................................................ MTQ
93 - - - - - -Having a relative density of 0.8156 (42 A.P.I.) or more at 15.6C ...... MTQ
27.10 Petroleum oils and oils obtained from bituminous minerals, other than
crude; preparations not elsewhere specified or included, containing by
weight 70% or more of petroleum oils or of oils obtained from
bituminous minerals, these oils being the basic constituents of the
preparations; waste oils.
-Petroleum oils and oils obtained from bituminous minerals (other than
crude) and preparations not elsewhere specified or included,
containing by weight 70% or more of petroleum oils or of oils obtained
from bituminous minerals, these oils being the basic constituents of the
preparations, other than those containing biodiesel and other than
waste oils:
2710.12 - -Light oils and preparations

27 - 4

2710.12.10 00 - - -Alkylenes, mixed, with a very low degree of polymerization LTR Free CCCT, LDCT, GPT, UST,
PAT: Free
2710.12.20 00 - - -Lubricating oils put up in packings for retail sale LTR 5% CCCT, LDCT, GPT, UST,
PAT: Free

- - - - -Motor spirit (gasoline), including aviation spirit:

11 - - - - - -Motor spirit (gasoline), leaded .............................................................. LTR
12 - - - - - -Motor spirit (gasoline), unleaded, regular, reformulated....................... LTR
13 - - - - - -Motor spirit (gasoline), unleaded, regular, oxygenated ........................ LTR
14 - - - - - -Motor spirit (gasoline), unleaded, regular, other................................... LTR
15 - - - - - -Motor spirit (gasoline), unleaded, medium ........................................... LTR
16 - - - - - -Motor spirit (gasoline), unleaded, premium .......................................... LTR
19 - - - - - -Other .................................................................................................... LTR
20 - - - - -Aviation turbine fuel, naphtha type (jet type B)....................................... LTR
- - - - -Naphthas, excluding aviation turbine fuel:
31 - - - - - -Painters' and cleaners' ......................................................................... LTR
39 - - - - - -Other .................................................................................................... LTR
- - - - -Other:
91 - - - - - -Petrochemical feed stocks, except gases ............................................ LTR
92 - - - - - -Motor fuel blending stock ..................................................................... LTR
99 - - - - - -Other .................................................................................................... LTR
2710.19 - -Other
2710.19.10 00 - - -White mineral oil (USP, BP or NF grades); LTR Free CCCT, LDCT, GPT, UST,
Naphthenic oils for use in the manufacture of printing ink; MT, MUST, CIAT, CT, CRT,
Oils for use in the manufacture of goods of heading 38.08 or of tariff item IT, NT, SLT, PT, COLT, JT,
No. 9919.00.00 PAT: Free
2710.19.20 - - -Alkylenes, mixed, with a very low degree of polymerization; Free CCCT, LDCT, GPT, UST,
Lubricating oils or basestocks, containing by weight more than 50% of MT, MUST, CIAT, CT, CRT,
synthetic hydrocarbons; IT, NT, SLT, PT, COLT, JT,
Other white oils; PAT: Free
Petroleum greases and lubricating greases
- - - - -Lubricating oils:
22 - - - - - -For automotive, diesel or marine engines ............................................ LTR
24 - - - - - -Automotive gear oils............................................................................. LTR
29 - - - - - -Other .................................................................................................... LTR
30 - - - - -Basestocks ............................................................................................. LTR
40 - - - - -Petroleum greases and lubricating greases ........................................... KGM
90 - - - - -Other ...................................................................................................... LTR

27 - 5

2710.19.30 00 - - -Hydrocracker bottoms for use in the manufacture of motor oils, LTR Free CCCT, LDCT, GPT, UST,
transmission fluids or hydraulic fluids MT, MUST, CIAT, CT, CRT,
PAT: Free
- - -Other:
2710.19.91 - - - -Lubricating oils put up in packings for retail sale 5% CCCT, LDCT, GPT, UST,
PAT: Free
20 - - - - -For automotive, diesel or marine engines .............................................. LTR
40 - - - - -Automotive gear oils............................................................................... LTR
90 - - - - -Other ...................................................................................................... LTR

- - - - -Kerosene, including fuel oil No. 1, stove oil:

11 - - - - - -Aviation turbine fuel, kerosene type (jet type A) .................................. LTR
19 - - - - - -Other .................................................................................................... LTR
- - - - -Fuel oils Nos. 2 and 3:
21 - - - - - -Diesel fuel, for internal combustion engines, containing by weight not
more than 0.05% of sulphur ................................................................. LTR
22 - - - - - -Diesel fuel, for internal combustion engines, containing by weight
more than 0.05% of sulphur ................................................................. LTR
29 - - - - - -Other .................................................................................................... LTR
- - - - -Other fuel oils:
31 - - - - - -Fuel oil No. 4, containing by weight not more than 0.05% of sulphur . LTR
32 - - - - - -Fuel oil No. 4, containing by weight more than 0.05% of sulphur ....... LTR
33 - - - - - -Fuel oil No. 5........................................................................................ LTR
34 - - - - - -Fuel oil No. 6........................................................................................ LTR
- - - - -Other:
91 - - - - - -Petrochemical feed stocks, except gases............................................ LTR
92 - - - - - -Motor fuel blending stock ..................................................................... LTR
99 - - - - - -Other .................................................................................................... LTR
2710.20 -Petroleum oils and oils obtained from bituminous minerals (other than
crude) and preparations not elsewhere specified or included,
containing by weight 70% or more of petroleum oils or of oils obtained
from bituminous minerals, these oils being the basic constituents of the
preparations, containing biodiesel, other than waste oils
2710.20.10 00 - - -Lubricating oils put up in packings for retail sale LTR 5% CCCT, LDCT, GPT, UST,
PAT: Free
2710.20.90 00 - - -Other LTR Free CCCT, LDCT, GPT, UST,

-Waste oils:

27 - 6

2710.91.00 00 - -Containing polychlorinated biphenyls (PCBs), polychlorinated LTR Free CCCT, LDCT, GPT, UST,
terphenyls (PCTs) or polybrominated biphenyls (PBBs) MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
10 - - - - -Oils and preparations thereof, having a viscosity of 7.44 mm/sec. or
more at 37.8C ....................................................................................... LTR
90 - - - - -Other ...................................................................................................... LTR
27.11 Petroleum gases and other gaseous hydrocarbons.
-Liquefied:
2711.11.00 00 - -Natural gas LTR Free CCCT, LDCT, GPT, UST,

PAT: Free
2711.12 - -Propane
2711.12.10 00 - - -In containers ready for use LTR 12.5% CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
2711.13.00 00 - -Butanes LTR Free CCCT, LDCT, GPT, UST,

PAT: Free
2711.14.00 00 - -Ethylene, propylene, butylene and butadiene KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2711.19 - -Other
2711.19.10 00 - - -In containers ready for use - 12.5% CCCT, LDCT, GPT, UST,
PAT: Free


27 - 7

-In gaseous state:
2711.21.00 00 - -Natural gas TMQ Free CCCT, LDCT, GPT, UST,

PAT: Free
2711.29.00 00 - -Other TMQ Free CCCT, LDCT, GPT, UST,

PAT: Free
27.12 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack

wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar
products obtained by synthesis or by other processes, whether or not
coloured.
2712.10.00 00 -Petroleum jelly KGM 7% CCCT, LDCT, GPT, UST,

PAT: Free
2712.20.00 00 -Paraffin wax containing by weight less than 0.75% of oil KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Micro-crystalline petroleum wax ............................................................. KGM
20 - - - - -Crude paraffin wax ................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
27.13 Petroleum coke, petroleum bitumen and other residues of petroleum

oils or of oils obtained from bituminous minerals.
-Petroleum coke:
2713.11.00 00 - -Not calcined TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
2713.12.00 00 - -Calcined TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
2713.20.00 -Petroleum bitumen Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Asphaltum oil, of a kind used for paving purposes................................. KGM
90 - - - - -Other ...................................................................................................... KGM

27 - 8

2713.90.00 00 -Other residues of petroleum oils or of oils obtained from bituminous KGM Free CCCT, LDCT, GPT, UST,
minerals MT, MUST, CIAT, CT, CRT,
PAT: Free
27.14 Bitumen and asphalt, natural; bituminous or oil shale and tar sands;
asphaltites and asphaltic rocks.
2714.10.00 00 -Bituminous or oil shale and tar sands KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
2715.00.00 Bituminous mixtures based on natural asphalt, on natural bitumen, on Free CCCT, LDCT, GPT, UST,
petroleum bitumen, on mineral tar or on mineral tar pitch (for example, MT, MUST, CIAT, CT, CRT,
bituminous mastics, cut-backs). IT, NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Bituminous mastics ................................................................................ KGM
20 - - - - -Asphaltum oil, of a kind used for paving purposes ................................. KGM
90 - - - - -Other ...................................................................................................... KGM
2716.00.00 00 Electrical energy. MWH Free CCCT, LDCT, GPT, UST,

PAT: Free

VI - 1
Section VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Notes.
1. (A) Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those
headings and in no other heading of the Nomenclature.
(B) Subject to paragraph (A) above, goods answering to a description in heading 28.43, 28.46 or 28.52 are to be classified in
those headings and in no other heading of this Section.
2. Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06,
37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no
other heading of the Nomenclature.
3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are
intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that
product, provided that the constituents are:
(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without
first being repacked;
(b) presented together; and
(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one
to another.

28 - i
Chapter 28
INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS

OF PRECIOUS METALS, OF RARE-EARTH METALS,
OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
Notes.
1. Except where the context otherwise requires, the headings of this Chapter apply only to:
(a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;
(b) The products mentioned in (a) above dissolved in water;
(c) The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and
necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent
does not render the product particularly suitable for specific use rather than for general use;
(d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for
their preservation or transport;
(e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to
facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable
for specific use rather than for general use.
2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 28.31), carbonates and
peroxocarbonates of inorganic bases (heading 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases
(heading 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading 28.42), organic products included in
headings 28.43 to 28.46 and 28.52 and carbides (heading 28.49), only the following compounds of carbon are to be classified
in this Chapter:
(a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids
(heading 28.11);
(b) Halide oxides of carbon (heading 28.12);
(c) Carbon disulphide (heading 28.13);
(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates,

tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 28.42);
(e) Hydrogen peroxide, solidified with urea (heading 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen
halides and cyanamide and its metal derivatives (heading 28.53) other than calcium cyanamide, whether or not pure
(Chapter 31).
3. Subject to the provisions of Note 1 to Section VI, this Chapter does not cover:
(a) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;
(b) Organo-inorganic compounds other than those mentioned in Note 2 above;
(c) Products mentioned in Note 2, 3, 4 or 5 to Chapter 31;
(d) Inorganic products of a kind used as luminophores, of heading 32.06; glass frit and other glass in the form of powder,
granules or flakes, of heading 32.07;
(e) Artificial graphite (heading 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing
grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; cultured crystals (other than
optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of heading 38.24;

28 - ii
(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 71.02
to 71.05), or precious metals or precious metal alloys of Chapter 71;
(g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a
metal), of Section XV; or
(h) Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 90.01).
4. Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to
be classified in heading 28.11.
5. Headings 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.
Except where the context otherwise requires, double or complex salts are to be classified in heading 28.42.
6. Heading 28.44 applies only to:
(a) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic
number greater than 84;
(b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and
XV), whether or not mixed together;
(c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed
together;
(d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic
or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 Ci/g);
(e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors;
(f) Radioactive residues whether or not usable.
The term "isotopes", for the purposes of this Note and of the wording of headings 28.44 and 28.45, refers to:
- individual nuclides, excluding, however, those existing in nature in the monoisotopic state;
- mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of
which the natural isotopic composition has been artificially modified.
7. Heading 28.48 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.
8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter,
provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers
or similar forms, they fall in heading 38.18.
Subheading Note.
1. For the purposes of subheading 2852.10, the expression chemically defined means all organic or inorganic compounds of
mercury meeting the requirements of paragraphs (a) to (e) of Note 1 to Chapter 28 or paragraphs (a) to (h) of Note 1 to
Chapter 29.
Supplementary Note.
1. For the purpose of tariff items of this Chapter, the following terms have the meanings hereby assigned to them:
(a) "Glues or adhesives" goods described in heading 35.06;
(b) "Optical fibres or optical fibre bundles or cables" goods described in subheading 9001.10;

28 - iii
(c) "Typewriter or similar ribbons" goods described in subheading 9612.10;
(d) "Polymers in primary forms or profile shapes or sheets of plastics" goods described in subheadings 3901.10 to 3917.39 or
in subheadings 3918.10 to 3921.90.

28 - 1

I. -CHEMICAL ELEMENTS
28.01 Fluorine, chlorine, bromine and iodine.
2801.10.00 00 -Chlorine KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2801.20.00 00 -Iodine KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2801.30.00 00 -Fluorine; bromine KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2802.00.00 00 Sulphur, sublimed or precipitated; colloidal sulphur. KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2803.00.00 Carbon (carbon blacks and other forms of carbon not elsewhere Free CCCT, LDCT, GPT, UST,
specified or included). MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Lampblack.............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
28.04 Hydrogen, rare gases and other non-metals.
2804.10.00 00 -Hydrogen KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
-Rare gases:
2804.21.00 00 - -Argon KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -Helium .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

28 - 2

2804.30.00 00 -Nitrogen KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2804.40.00 00 -Oxygen KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2804.50.00 00 -Boron; tellurium KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
-Silicon:
2804.61.00 00 - -Containing by weight not less than 99.99% of silicon KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
2804.70.00 00 -Phosphorus KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2804.80.00 00 -Arsenic KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2804.90.00 00 -Selenium KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
28.05 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium,

whether or not intermixed or interalloyed; mercury.
-Alkali or alkaline-earth metals:
2805.11.00 00 - -Sodium KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2805.12.00 00 - -Calcium KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

28 - 3

PAT: Free
2805.30.00 00 -Rare-earth metals, scandium and yttrium, whether or not intermixed or KGM Free CCCT, LDCT, GPT, UST,
interalloyed MT, MUST, CIAT, CT, CRT,
PAT: Free
2805.40.00 00 -Mercury KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
II. -INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF

NON-METALS
28.06 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid.
2806.10.00 00 -Hydrogen chloride (hydrochloric acid) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2806.20.00 00 -Chlorosulphuric acid KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2807.00.00 00 Sulphuric acid; oleum. KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2808.00.00 00 Nitric acid; sulphonitric acids. KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
28.09 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids,

whether or not chemically defined.
2809.10.00 00 -Diphosphorus pentaoxide KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2809.20.00 -Phosphoric acid and polyphosphoric acids Free CCCT, LDCT, GPT, UST,
PAT: Free
- - - - -Phosphoric acids, fertilizer grade:
11 - - - - - -Superacid grade (68-72% P2O5)......................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Other phosphoric acids .......................................................................... KGM
30 - - - - -Polyphosphoric acids ............................................................................. KGM

28 - 4

2810.00.00 00 Oxides of boron; boric acids. KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
28.11 Other inorganic acids and other inorganic oxygen compounds of non-
metals.
-Other inorganic acids:
2811.11.00 00 - -Hydrogen fluoride (hydrofluoric acid) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Other inorganic oxygen compounds of non-metals:
2811.21.00 00 - -Carbon dioxide KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2811.22.00 - -Silicon dioxide Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Hydrated silica ........................................................................................ KGM
20 - - - - -Silica gel ................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
III. -HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS
28.12 Halides and halide oxides of non-metals.
2812.10.00 00 -Chlorides and chloride oxides KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
28.13 Sulphides of non-metals; commercial phosphorus trisulphide.

28 - 5

2813.10.00 00 -Carbon disulphide KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
IV. -INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES

OF METALS
28.14 Ammonia, anhydrous or in aqueous solution.
2814.10.00 00 -Anhydrous ammonia KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2814.20.00 00 -Ammonia in aqueous solution KNS Free CCCT, LDCT, GPT, UST,
PAT: Free
28.15 Sodium hydroxide (caustic soda); potassium hydroxide (caustic

potash); peroxides of sodium or potassium.
-Sodium hydroxide (caustic soda):
2815.11.00 00 - -Solid KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2815.12.00 00 - -In aqueous solution (soda lye or liquid soda) KNS Free CCCT, LDCT, GPT, UST,
PAT: Free
2815.20.00 -Potassium hydroxide (caustic potash) Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Solid ....................................................................................................... KGM
20 - - - - -In aqueous solution ................................................................................ KNS
2815.30.00 00 -Peroxides of sodium or potassium KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
28.16 Hydroxide and peroxide of magnesium; oxides, hydroxides and

peroxides, of strontium or barium.

28 - 6

2816.10.00 00 -Hydroxide and peroxide of magnesium KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2816.40.00 00 -Oxides, hydroxides and peroxides, of strontium or barium KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2817.00.00 Zinc oxide; zinc peroxide. Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Zinc oxide, having a zinc content not exceeding 75%, expressed as the
metal, for use in the manufacture of animal or poultry feeds.................. KGM
20 - - - - -Other zinc oxide ..................................................................................... KGM
30 - - - - -Zinc peroxide .......................................................................................... KGM
28.18 Artificial corundum, whether or not chemically defined; aluminum oxide;

aluminum hydroxide.
2818.10.00 00 -Artificial corundum, whether or not chemically defined KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2818.20.00 -Aluminum oxide, other than artificial corundum Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Alumina prepared for processing into aluminum .................................... KGM
20 - - - - -Activated alumina ................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2818.30.00 00 -Aluminum hydroxide KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
28.19 Chromium oxides and hydroxides.
2819.10.00 00 -Chromium trioxide KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
28.20 Manganese oxides.

28 - 7

2820.10.00 00 -Manganese dioxide KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
28.21 Iron oxides and hydroxides; earth colours containing 70% or more by
weight of combined iron evaluated as Fe2O3.
2821.10.00 00 -Iron oxides and hydroxides KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2821.20.00 00 -Earth colours KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2822.00.00 00 Cobalt oxides and hydroxides; commercial cobalt oxides. KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2823.00.00 Titanium oxides. Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Titanium dioxide ..................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
28.24 Lead oxides; red lead and orange lead.
2824.10.00 00 -Lead monoxide (litharge, massicot) KGM Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
2824.90.00 00 -Other KGM Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
28.25 Hydrazine and hydroxylamine and their inorganic salts; other inorganic
bases; other metal oxides, hydroxides and peroxides.
2825.10.00 00 -Hydrazine and hydroxylamine and their inorganic salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

28 - 8

2825.20.00 -Lithium oxide and hydroxide Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Lithium oxide .......................................................................................... KGM
20 - - - - -Lithium hydroxide ................................................................................... KGM
2825.30.00 00 -Vanadium oxides and hydroxides KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2825.40.00 00 -Nickel oxides and hydroxides KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2825.50.00 00 -Copper oxides and hydroxides KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2825.60.00 00 -Germanium oxides and zirconium dioxide KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2825.70.00 00 -Molybdenum oxides and hydroxides KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2825.80.00 00 -Antimony oxides KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
V. -SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS
28.26 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine

salts.
-Fluorides:
2826.12.00 00 - -Of aluminum KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

28 - 9

PAT: Free
2826.30.00 00 -Sodium hexafluoroaluminate (synthetic cryolite) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and

bromide oxides; iodides and iodide oxides.
2827.10.00 00 -Ammonium chloride KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2827.20.00 -Calcium chloride Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Dry.......................................................................................................... KGM
20 - - - - -In aqueous solution ................................................................................ KNS
-Other chlorides:
2827.31.00 00 - -Of magnesium KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
2827.35.00 00 - -Of nickel KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -Stannous chloride................................................................................... KGM
20 - - - - -Stannic chloride...................................................................................... KGM
30 - - - - -Titanium tetrachloride............................................................................. KGM
40 - - - - -Manganous chloride............................................................................... KGM
50 - - - - -Barium chloride, to be employed in reducing the level of radium in the
liquid effluent from uranium production .................................................. KGM

28 - 10

60 - - - - -Other barium chlorides ........................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Chloride oxides and chloride hydroxides:
2827.41.00 00 - -Of copper KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
-Bromides and bromide oxides:
2827.51.00 00 - -Bromides of sodium or of potassium KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
2827.60.00 00 -Iodides and iodide oxides KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
28.28 Hypochlorites; commercial calcium hypochlorite; chlorites;

hypobromites.
2828.10.00 00 -Commercial calcium hypochlorite and other calcium hypochlorites KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Sodium hypochlorite ............................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
28.29 Chlorates and perchlorates; bromates and perbromates; iodates and

periodates.
-Chlorates:
2829.11.00 00 - -Of sodium KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

28 - 11


PAT: Free

PAT: Free
28.30 Sulphides; polysulphides, whether or not chemically defined.
2830.10.00 00 -Sodium sulphides KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
28.31 Dithionites and sulphoxylates.
2831.10.00 00 -Of sodium KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
28.32 Sulphites; thiosulphates.
2832.10.00 00 -Sodium sulphites KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2832.20.00 00 -Other sulphites KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2832.30.00 00 -Thiosulphates KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
28.33 Sulphates; alums; peroxosulphates (persulphates).
-Sodium sulphates:

28 - 12

2833.11.00 00 - -Disodium sulphate KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Sodium sulphate acid (sodium hydrogen sulphate) ............................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Other sulphates:
2833.21 - -Of magnesium
2833.21.10 00 - - -Technical grade KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free

PAT: Free
2833.24.00 00 - -Of nickel KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2833.25.00 - -Of copper Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Cupric sulphate ...................................................................................... KGM
20 - - - - -Copper sulphates, for use as petroleum refining catalysts or in the
manufacture of animal or poultry feeds, glues or adhesives, optical
fibres or optical fibre bundles or cables, typewriter or similar ribbons,
polymers in primary forms or profile shapes or sheets of plastics.......... KGM
90 - - - - -Other ...................................................................................................... KGM
2833.27.00 00 - -Of barium KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -Ferric sulphate........................................................................................ KGM

28 - 13

20 - - - - -Stannous sulphate.................................................................................. KGM
30 - - - - -Lead sulphate......................................................................................... KGM
40 - - - - -Cobalt sulphate ...................................................................................... KGM
50 - - - - -Manganous sulphate.............................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
2833.30.00 00 -Alums KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2833.40.00 -Peroxosulphates (persulphates) Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Diammonium peroxodisulphate (ammonium persulphate)..................... KGM
20 - - - - -Dipotassium peroxodisulphate (potassium persulphate)........................ KGM
30 - - - - -Disodium peroxodisulphate (sodium persulphate) ................................. KGM
90 - - - - -Other ...................................................................................................... KGM
28.34 Nitrites; nitrates.
2834.10.00 00 -Nitrites KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
-Nitrates:
2834.21.00 00 - -Of potassium KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
28.35 Phosphinates (hypophosphites), phosphonates (phosphites) and

phosphates; polyphosphates, whether or not chemically defined.
2835.10.00 00 -Phosphinates (hypophosphites) and phosphonates (phosphites) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Phosphates:
2835.22.00 00 - -Of mono- or disodium KGM Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free

28 - 14

2835.24.00 00 - -Of potassium KGM Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
2835.25.00 00 - -Calcium hydrogenorthophosphate ("dicalcium phosphate") KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2835.26.00 00 - -Other phosphates of calcium KGM Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
2835.29.00 00 - -Other KGM Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
-Polyphosphates:
2835.31.00 - -Sodium triphosphate (sodium tripolyphosphate) Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -For use in the manufacture of food products.......................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2835.39.00 - -Other Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Sodium acid pyrophosphate, for use in the manufacture of food
products.................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
28.36 Carbonates; peroxocarbonates (percarbonates); commercial

ammonium carbonate containing ammonium carbamate.
2836.20.00 -Disodium carbonate Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -For use in refining minerals .................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2836.30.00 00 -Sodium hydrogencarbonate (sodium bicarbonate) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

28 - 15

2836.40.00 00 -Potassium carbonates KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2836.50.00 00 -Calcium carbonate KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2836.60.00 00 -Barium carbonate KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
-Other:
2836.91.00 - -Lithium carbonates Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Including pellets containing 95% or more by weight of lithium
carbonates, for use in the manufacture of aluminum ............................. KGM
90 - - - - -Other ...................................................................................................... KGM
2836.92.00 00 - -Strontium carbonate KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
28.37 Cyanides, cyanide oxides and complex cyanides.
-Cyanides and cyanide oxides:
2837.11.00 00 - -Of sodium KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
2837.20.00 00 -Complex cyanides KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
28.39 Silicates; commercial alkali metal silicates.
-Of sodium:

28 - 16

2839.11.00 00 - -Sodium metasilicates KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
2839.90 -Other
2839.90.10 00 - - -Of potassium KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
28.40 Borates; peroxoborates (perborates).
-Disodium tetraborate (refined borax):
2840.11.00 00 - -Anhydrous KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
2840.20.00 00 -Other borates KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2840.30.00 00 -Peroxoborates (perborates) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
28.41 Salts of oxometallic or peroxometallic acids.
2841.30.00 00 -Sodium dichromate KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

28 - 17

2841.50.00 00 -Other chromates and dichromates; peroxochromates KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Manganites, manganates and permanganates:
2841.61.00 00 - -Potassium permanganate KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
2841.70.00 00 -Molybdates KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2841.80.00 00 -Tungstates (wolframates) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
28.42 Other salts of inorganic acids or peroxoacids (including

aluminosilicates whether or not chemically defined), other than azides.
2842.10.00 00 -Double or complex silicates, including aluminosilicates whether or not KGM Free CCCT, LDCT, GPT, UST,
chemically defined MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
10 - - - - -Ammonium nickel sulphate .................................................................... KGM
20 - - - - -Sodium selenite...................................................................................... KGM
30 - - - - -Ammonium zinc chloride ........................................................................ KGM
40 - - - - -Nickel sulphamate.................................................................................. KGM
50 - - - - -Sodium aluminum phosphate................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
VI. -MISCELLANEOUS
28.43 Colloidal precious metals; inorganic or organic compounds of precious

metals, whether or not chemically defined; amalgams of precious
metals.

28 - 18

2843.10.00 00 -Colloidal precious metals KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Silver compounds:
2843.21.00 00 - -Silver nitrate KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
2843.30.00 00 -Gold compounds KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2843.90.00 00 -Other compounds; amalgams KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
28.44 Radioactive chemical elements and radioactive isotopes (including the

fissile or fertile chemical elements and isotopes) and their compounds;
mixtures and residues containing these products.
2844.10.00 00 -Natural uranium and its compounds; alloys, dispersions (including KGM Free CCCT, LDCT, GPT, UST,
cermets), ceramic products and mixtures containing natural uranium or MT, MUST, CIAT, CT, CRT,
natural uranium compounds IT, NT, SLT, PT, COLT, JT,
PAT: Free
2844.20.00 00 -Uranium enriched in U235 and its compounds; plutonium and its KGM Free CCCT, LDCT, GPT, UST,
compounds; alloys, dispersions (including cermets), ceramic products MT, MUST, CIAT, CT, CRT,
and mixtures containing uranium enriched in U235, plutonium or IT, NT, SLT, PT, COLT, JT,
compounds of these products PAT: Free
2844.30.00 00 -Uranium depleted in U235 and its compounds; thorium and its KGM Free CCCT, LDCT, GPT, UST,
compounds; alloys, dispersions (including cermets), ceramic products MT, MUST, CIAT, CT, CRT,
and mixtures containing uranium depleted in U235, thorium or IT, NT, SLT, PT, COLT, JT,
compounds of these products PAT: Free
2844.40.00 -Radioactive elements and isotopes and compounds other than those of Free CCCT, LDCT, GPT, UST,
subheading 2844.10, 2844.20 or 2844.30; alloys, dispersions (including MT, MUST, CIAT, CT, CRT,
cermets), ceramic products and mixtures containing these elements, IT, NT, SLT, PT, COLT, JT,
isotopes or compounds; radioactive residues PAT: Free
10 - - - - -Radioactive elements and isotopes, their compounds ........................... MBQ

90 - - - - -Other ...................................................................................................... -

28 - 19

2844.50.00 00 -Spent (irradiated) fuel elements (cartridges) of nuclear reactors KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
28.45 Isotopes other than those of heading 28.44; compounds, inorganic or

organic, of such isotopes, whether or not chemically defined.
2845.10.00 00 -Heavy water (deuterium oxide) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
28.46 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of

scandium or of mixtures of these metals.
2846.10.00 00 -Cerium compounds KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
2847.00.00 Hydrogen peroxide, whether or not solidified with urea. Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Not solidified with urea ........................................................................... KNS
20 - - - - -Solidified with urea (urea hydrogen peroxide)........................................ KGM
2848.00.00 00 Phosphides, whether or not chemically defined, excluding KGM Free CCCT, LDCT, GPT, UST,
ferrophosphorus. MT, MUST, CIAT, CT, CRT,
PAT: Free
28.49 Carbides, whether or not chemically defined.
2849.10.00 00 -Of calcium KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2849.20.00 00 -Of silicon KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

28 - 20

PAT: Free
10 - - - - -Tungsten carbide .................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2850.00.00 Hydrides, nitrides, azides, silicides and borides, whether or not Free CCCT, LDCT, GPT, UST,
chemically defined, other than compounds which are also carbides of MT, MUST, CIAT, CT, CRT,
heading 28.49. IT, NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Nitrides ................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
28.52 Inorganic or organic compounds of mercury, whether or not chemically

defined, excluding amalgams.
2852.10.00 00 -Chemically defined KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2852.90 -Other
2852.90.10 00 - - -Mercury albuminate; KGM 6.5% CCCT, LDCT, UST, MT,

Nucleoproteids of mercury CT, CRT, PT, COLT, JT,
PAT: Free
GPT: 3%

PAT: Free
2853.00.00 00 Other inorganic compounds (including distilled or conductivity water KGM Free CCCT, LDCT, GPT, UST,
and water of similar purity); liquid air (whether or not rare gases have MT, MUST, CIAT, CT, CRT,
been removed); compressed air; amalgams, other than amalgams of IT, NT, SLT, PT, COLT, JT,
precious metals. PAT: Free

28 - 19

2844.50.00 00 -Spent (irradiated) fuel elements (cartridges) of nuclear reactors KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
28.45 Isotopes other than those of heading 28.44; compounds, inorganic or

organic, of such isotopes, whether or not chemically defined.
2845.10.00 00 -Heavy water (deuterium oxide) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
28.46 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of

scandium or of mixtures of these metals.
2846.10.00 00 -Cerium compounds KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
2847.00.00 Hydrogen peroxide, whether or not solidified with urea. Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Not solidified with urea ........................................................................... KNS
20 - - - - -Solidified with urea (urea hydrogen peroxide)........................................ KGM
2848.00.00 00 Phosphides, whether or not chemically defined, excluding KGM Free CCCT, LDCT, GPT, UST,
ferrophosphorus. MT, MUST, CIAT, CT, CRT,
PAT: Free
28.49 Carbides, whether or not chemically defined.
2849.10.00 00 -Of calcium KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2849.20.00 00 -Of silicon KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

28 - 20

PAT: Free
10 - - - - -Tungsten carbide .................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2850.00.00 Hydrides, nitrides, azides, silicides and borides, whether or not Free CCCT, LDCT, GPT, UST,
chemically defined, other than compounds which are also carbides of MT, MUST, CIAT, CT, CRT,
heading 28.49. IT, NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Nitrides ................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
28.52 Inorganic or organic compounds of mercury, whether or not chemically

defined, excluding amalgams.
2852.10.00 00 -Chemically defined KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2852.90 -Other
2852.90.10 00 - - -Mercury albuminate; KGM 6.5% CCCT, LDCT, UST, MT,

Nucleoproteids of mercury CT, CRT, PT, COLT, JT,
PAT: Free
GPT: 3%

PAT: Free
2853.00.00 00 Other inorganic compounds (including distilled or conductivity water KGM Free CCCT, LDCT, GPT, UST,
and water of similar purity); liquid air (whether or not rare gases have MT, MUST, CIAT, CT, CRT,
been removed); compressed air; amalgams, other than amalgams of IT, NT, SLT, PT, COLT, JT,
precious metals. PAT: Free

29 - i
Chapter 29
ORGANIC CHEMICALS
Notes.
1. Except where the context otherwise requires, the headings of this Chapter apply only to:
(a) Separate chemically defined organic compounds, whether or not containing impurities;
(b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except
mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);
(c) The products of headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters, and their salts, of
heading 29.40, or the products of heading 29.41, whether or not chemically defined;
(d) The products mentioned in (a), (b) or (c) above dissolved in water;
(e) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a
normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and
that the solvent does not render the product particularly suitable for specific use rather than for general use;
(f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent)
necessary for their preservation or transport;
(g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or
odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not
render the product particularly suitable for specific use than for general use;
(h) The following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used
for these salts and diazotisable amines and their salts.
(a) Goods of heading 15.04 or crude glycerol of heading 15.20;
(b) Ethyl alcohol (heading 22.07 or 22.08);
(c) Methane or propane (heading 27.11);
(d) The compounds of carbon mentioned in Note 2 to Chapter 28;
(e) Immunological products of heading 30.02;
(f) Urea (heading 31.02 or 31.05);
(g) Colouring matter of vegetable or animal origin (heading 32.03), synthetic organic colouring matter, synthetic organic
products of a kind used as fluorescent brightening agents or as luminophores (heading 32.04) or dyes or other
colouring matter put up in forms or packings for retail sale (heading 32.12);
(h) Enzymes (heading 35.07);
(ij) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar
forms) for use as fuels, or liquid or liquefied gas fuels in containers of a kind used for filling or refilling cigarette or
similar lighters and of a capacity not exceeding 300 cm (heading 36.06);
(k) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink
removers put up in packings for retail sale, of heading 38.24; or
(l) Optical elements, for example, of ethylenediamine tartrate (heading 90.01).

29 - ii
3. Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those
headings which occurs last in numerical order.
4. In headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or
nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated,
nitrosulphonated or nitrosulphohalogenated derivatives.
Nitro or nitroso groups are not to be taken as "nitrogen-functions" for the purpose of heading 29.29.
For the purpose of headings 29.11, 29.12, 29.14, 29.18 and 29.22, "oxygen-function" is to be restricted to the functions
(the characteristic organic oxygen containing groups) referred to in headings 29.05 to 29.20.
5. (A) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these
sub Chapters are to be classified with that compound which is classified in the heading which occurs last in
numerical order in these sub Chapters.
(B) Esters of ethyl alcohol with acid-function organic compounds of sub-Chapters I to VII are to be classified in
the same heading as the corresponding acid function compounds.
(C) Subject to Note 1 to Section VI and Note 2 to Chapter 28:
(1) Inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of
sub-Chapters I to X or heading 29.42, are to be classified in the heading appropriate to the organic compound;
(2) Salts formed between organic compounds of sub-Chapters I to X or heading 29.42 are to be classified in the
heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they
are formed, whichever occurs last in numerical order in the Chapter; and
(3) Co-ordination compounds, other than products classifiable in sub-Chapter XI or heading 29.41, are to be
classified in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the
fragments formed by "cleaving" of all metal bonds, other than metal-carbon bonds.
(D) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol
(heading 29.05).
(E) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.
6. The compounds of headings 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms
of hydrogen, oxygen or nitrogen, atoms of other non metals or of metals (such as sulphur, arsenic or lead) directly linked
to carbon atoms.
Heading 29.30 (organo-sulphur compounds) and heading 29.31 (other organo-inorganic compounds) do not include
sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and
nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of
sulphonated or halogenated derivatives (or compound derivatives).
7. Headings 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers
of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols
with polybasic acids or imides of polybasic acids.
These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or
functions here listed.
(a) the term "hormones" includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone
antagonists (anti-hormones);
(b) the expression "used primarily as hormones" applies not only to hormone derivatives and structural analogues used
primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as
intermediates in the synthesis of products of this heading.

29 - iii
Subheading Notes.
1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be
classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically
covered by any other subheading and that there is no residual subheading named ''Other'' in the series of subheadings
concerned.
2. Note 3 to Chapter 29 does not apply to the subheadings of this Chapter.
Supplementary Note.
1. For the purpose of tariff items of this Chapter, the following terms have the meanings hereby assigned to them:
(d) "Polymers in primary forms or profile shapes or sheets of plastics" goods described in subheadings 3901.10 to
3917.39 or in subheadings 3918.10 to 3921.90.

29 - 1

I. -HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED,

NITRATED OR NITROSATED DERIVATIVES
29.01 Acyclic hydrocarbons.
2901.10.00 -Saturated Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Butanes .................................................................................................. LTR
20 - - - - -Hexanes ................................................................................................. KGM
30 - - - - -Pentanes ................................................................................................ KGM
40 - - - - -Ethane.................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Unsaturated:
2901.21.00 00 - -Ethylene KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2901.22.00 00 - -Propene (propylene) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2901.23.00 - -Butene (butylene) and isomers thereof Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -1-Butene................................................................................................. KGM
20 - - - - -Isobutene ............................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2901.24.00 00 - -Buta-1,3-diene and isoprene KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
- - - - -Linear alpha olefins, unmixed:
11 - - - - - -1-octene ............................................................................................... KGM
12 - - - - - -1-hexene .............................................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
91 - - - - - -Nonenes............................................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM
29.02 Cyclic hydrocarbons.

29 - 2

-Cyclanes, cyclenes and cycloterpenes:
2902.11.00 00 - -Cyclohexane KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
2902.20.00 00 -Benzene KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2902.30.00 00 -Toluene KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
-Xylenes:
2902.41.00 00 - -o-Xylene KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2902.42.00 00 - -m-Xylene KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2902.43.00 00 - -p-Xylene KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2902.44.00 00 - -Mixed xylene isomers KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2902.50.00 00 -Styrene KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2902.60.00 00 -Ethylbenzene KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

29 - 3

2902.70.00 00 -Cumene KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
30 - - - - -Naphthalene........................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
29.03 Halogenated derivatives of hydrocarbons.
-Saturated chlorinated derivatives of acyclic hydrocarbons:
2903.11.00 00 - -Chloromethane (methyl chloride) and chloroethane (ethyl chloride) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2903.12.00 00 - -Dichloromethane (methylene chloride) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2903.13.00 00 - -Chloroform (trichloromethane) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2903.14.00 00 - -Carbon tetrachloride KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2903.15.00 00 - -Ethylene dichloride (ISO) (1,2-dichloroethane) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Unsaturated chlorinated derivatives of acyclic hydrocarbons:
2903.21.00 00 - -Vinyl chloride (chloroethylene) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2903.22.00 00 - -Trichloroethylene KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

29 - 4

2903.23.00 00 - -Tetrachloroethylene (perchloroethylene) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
-Fluorinated, brominated or iodinated derivatives of acyclic

hydrocarbons:
2903.31.00 00 - -Ethylene dibromide (ISO) (1,2-dibromoethane) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
- - - - -Fluorinated hydrocarbons:
22 - - - - - -1,1,1,2-tetrafluoroethane ...................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Halogenated derivatives of acyclic hydrocarbons containing two or

more different halogens:
2903.71.00 00 - -Chlorodifluoromethane KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2903.72.00 00 - -Dichlorotrifluoroethanes KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2903.73.00 00 - -Dichlorofluoroethanes KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2903.74.00 00 - -Chlorodifluoroethanes KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2903.75.00 00 - -Dichloropentafluoropropanes KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

29 - 5

2903.76.00 00 - -Bromochlorodifluoromethane, bromotrifluoromethane and KGM Free CCCT, LDCT, GPT, UST,
dibromotetrafluoroethanes MT, MUST, CIAT, CT, CRT,
PAT: Free
2903.77.00 00 - -Other, perhalogenated only with fluorine and chlorine KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2903.78.00 00 - -Other perhalogenated derivatives KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Halogenated derivatives of cyclanic, cyclenic or cycloterpenic

hydrocarbons:
2903.81.00 00 - -1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane KGM Free CCCT, LDCT, GPT, UST,
(ISO, INN) MT, MUST, CIAT, CT, CRT,
PAT: Free
2903.82.00 00 - -Aldrin (ISO), chlordane (ISO) and heptachlor (ISO) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Halogenated derivatives of aromatic hydrocarbons:
2903.91.00 00 - -Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2903.92.00 00 - -Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1,1,1- KGM Free CCCT, LDCT, GPT, UST,
trichloro-2,2-bis(p-chlorophenyl)ethane) MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
29.04 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons,

whether or not halogenated.

29 - 6

2904.10.00 00 -Derivatives containing only sulpho groups, their salts and ethyl esters KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2904.20.00 00 -Derivatives containing only nitro or only nitroso groups KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
II. -ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED

OR NITROSATED DERIVATIVES
29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or

nitrosated derivatives.
-Saturated monohydric alcohols:
2905.11.00 00 - -Methanol (methyl alcohol) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2905.12.00 - -Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Propan-1-ol............................................................................................. KGM
20 - - - - -Propan-2-ol............................................................................................. KGM
2905.13.00 00 - -Butan-1-ol (n-butyl alcohol) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2905.14.00 00 - -Other butanols KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2905.16.00 - -Octanol (octyl alcohol) and isomers thereof Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -2-Ethyl-1-hexanol, for use in the manufacture of plasticizers................. KGM
80 - - - - -Other 2-ethyl-1-hexanol.......................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

29 - 7

2905.17.00 00 - -Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and KGM Free CCCT, LDCT, GPT, UST,
octadecan-1-ol (stearyl alcohol) MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
-Unsaturated monohydric alcohols:
2905.22.00 00 - -Acyclic terpene alcohols KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Diols:
2905.31.00 00 - -Ethylene glycol (ethanediol) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2905.32.00 00 - -Propylene glycol (propane-1,2-diol) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2905.39 - -Other
2905.39.10 00 - - -(2R,3R)-2,3-dimethylbutane-1,4-diyl bis(4-methylbenzenesulfonate) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -Hexylene glycol (2-methyl-2,4-pentanediol) ........................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Other polyhydric alcohols:
2905.41.00 00 - -2-Ethyl-2-(hydroxymethyl) propane-1,3-diol (trimethylolpropane) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

29 - 8

2905.42.00 00 - -Pentaerythritol KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2905.43.00 00 - -Mannitol KGM Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
2905.44.00 00 - -D-glucitol (sorbitol) KGM Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
2905.45.00 00 - -Glycerol KGM 2% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

PAT: Free
10 - - - - -Esters of glycerol, formed with acids of heading 29.04 .......................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic

alcohols:
2905.51.00 00 - -Ethchlorvynol (INN) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
29.06 Cyclic alcohols and their halogenated, sulphonated, nitrated or

-Cyclanic, cyclenic or cycloterpenic:
2906.11.00 00 - -Menthol KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2906.12.00 00 - -Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

29 - 9

2906.13.00 00 - -Sterols and inositols KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Aromatic:
2906.21.00 00 - -Benzyl alcohol KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
III. -PHENOLS, PHENOL-ALCOHOLS AND THEIR HALOGENATED,

SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.07 Phenols; phenol-alcohols.
-Monophenols:
2907.11.00 00 - -Phenol (hydroxybenzene) and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2907.12.00 00 - -Cresols and their salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2907.13.00 00 - -Octylphenol, nonylphenol and their isomers; salts thereof KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2907.15.00 00 - -Naphthols and their salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Butylated hydroxytoluene....................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

29 - 10

-Polyphenols; phenol-alcohols:
2907.21.00 00 - -Resorcinol and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2907.22.00 00 - -Hydroquinone (quinol) and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2907.23.00 00 - -4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its KGM Free CCCT, LDCT, GPT, UST,
salts MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols

or phenol-alcohols.
-Derivatives containing only halogen substituents and their salts:
2908.11.00 00 - -Pentachlorophenol (ISO) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
-Other:
2908.91.00 00 - -Dinoseb (ISO) and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2908.92.00 00 - -4,6-Dinitro-o-cresol (DNOC (ISO)) and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free

29 - 11

IV. -ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE
PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING, ACETALS
AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED DERIVATIVES
29.09 Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol

peroxides, ether peroxides, ketone peroxides (whether or not chemically
defined), and their halogenated, sulphonated, nitrated or nitrosated
derivatives.
-Acyclic ethers and their halogenated, sulphonated, nitrated or

nitrosated derivatives:
2909.11.00 00 - -Diethyl ether KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
2909.20.00 00 -Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, KGM Free CCCT, LDCT, GPT, UST,
sulphonated, nitrated or nitrosated derivatives MT, MUST, CIAT, CT, CRT,
PAT: Free
2909.30.00 00 -Aromatic ethers and their halogenated, sulphonated, nitrated or KGM Free CCCT, LDCT, GPT, UST,
nitrosated derivatives MT, MUST, CIAT, CT, CRT,
PAT: Free
-Ether-alcohols and their halogenated, sulphonated, nitrated or

nitrosated derivatives:
2909.41.00 00 - -2,2'-Oxydiethanol (diethylene glycol, digol) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2909.43.00 00 - -Monobutyl ethers of ethylene glycol or of diethylene glycol KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2909.44.00 00 - -Other monoalkylethers of ethylene glycol or of diethylene glycol KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Triethylene glycol ................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

29 - 12

2909.50.00 00 -Ether-phenols, ether-alcohol-phenols and their halogenated, KGM Free CCCT, LDCT, GPT, UST,
sulphonated, nitrated or nitrosated derivatives MT, MUST, CIAT, CT, CRT,
PAT: Free
2909.60.00 00 -Alcohol peroxides, ether peroxides, ketone peroxides and their KGM Free CCCT, LDCT, GPT, UST,
halogenated, sulphonated, nitrated or nitrosated derivatives MT, MUST, CIAT, CT, CRT,
PAT: Free
29.10 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-

membered ring, and their halogenated, sulphonated, nitrated or
2910.10.00 00 -Oxirane (ethylene oxide) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2910.20.00 00 -Methyloxirane (propylene oxide) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2910.30.00 00 -1-Chloro-2,3-epoxypropane (epichlorohydrin) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2910.40.00 00 -Dieldrin (ISO, INN) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
2911.00.00 00 Acetals and hemiacetals, whether or not with other oxygen function, and KGM Free CCCT, LDCT, GPT, UST,
their halogenated, sulphonated, nitrated or nitrosated derivatives. MT, MUST, CIAT, CT, CRT,
PAT: Free
V. -ALDEHYDE-FUNCTION COMPOUNDS
29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers
of aldehydes; paraformaldehyde.
-Acyclic aldehydes without other oxygen function:
2912.11.00 00 - -Methanal (formaldehyde) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

29 - 13

2912.12.00 00 - -Ethanal (acetaldehyde) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Glutaraldehyde....................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Cyclic aldehydes without other oxygen function:
2912.21.00 00 - -Benzaldehyde KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
-Aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and aldehydes

with other oxygen function:
2912.41.00 00 - -Vanillin (4-hydroxy-3-methoxybenzaldehyde) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2912.42.00 00 - -Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
2912.50.00 00 -Cyclic polymers of aldehydes KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2912.60.00 00 -Paraformaldehyde KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2913.00.00 00 Halogenated, sulphonated, nitrated or nitrosated derivatives of products KGM Free CCCT, LDCT, GPT, UST,
of heading 29.12. MT, MUST, CIAT, CT, CRT,
PAT: Free

29 - 14

VI. -KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION
COMPOUNDS
29.14 Ketones and quinones, whether or not with other oxygen function, and
their halogenated, sulphonated, nitrated or nitrosated derivatives.
-Acyclic ketones without other oxygen function:
2914.11.00 00 - -Acetone KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2914.12.00 00 - -Butanone (methyl ethyl ketone) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2914.13.00 00 - -4-Methylpentan-2-one (methyl isobutyl ketone) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Cyclanic, cyclenic or cycloterpenic ketones without other oxygen

funtion:
2914.22.00 00 - -Cyclohexanone and methylcyclohexanones KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2914.23.00 00 - -Ionones and methylionones KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Aromatic ketones without other oxygen function:
2914.31.00 00 - -Phenylacetone (phenylpropan-2-one) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

29 - 15

PAT: Free
2914.40.00 00 -Ketone-alcohols and ketone-aldehydes KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2914.50.00 00 -Ketone-phenols and ketones with other oxygen function KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Quinones:
2914.61.00 00 - -Anthraquinone KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
2914.70.00 00 -Halogenated, sulphonated, nitrated or nitrosated derivatives KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
VII. -CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES,

PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides,

peroxides and peroxyacids; their halogenated, sulphonated, nitrated or
-Formic acid, its salts and esters:
2915.11.00 00 - -Formic acid KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2915.12.00 - -Salts of formic acid Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Sodium formate...................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

29 - 16

2915.13.00 00 - -Esters of formic acid KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Acetic acid and its salts; acetic anhydride:
2915.21.00 00 - -Acetic acid KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2915.24.00 00 - -Acetic anhydride KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -Sodium diacetate.................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Esters of acetic acid:
2915.31.00 00 - -Ethyl acetate KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2915.32.00 00 - -Vinyl acetate KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2915.33.00 00 - -n-Butyl acetate KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2915.36.00 00 - -Dinoseb (ISO) acetate KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
2915.40.00 00 -Mono-, di- or trichloroacetic acids, their salts and esters KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

29 - 17

2915.50.00 -Propionic acid, its salts and esters Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Calcium propionate ................................................................................ KGM
20 - - - - -Sodium propionate ................................................................................. KGM
30 - - - - -Propionic acid......................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2915.60.00 00 -Butanoic acids, pentanoic acids, their salts and esters KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2915.70 -Palmitic acid, stearic acid, their salts and esters
2915.70.10 - - -Aluminum distearate; Free CCCT, LDCT, GPT, UST,

Aluminum monostearate; MT, MUST, CIAT, CT, CRT,
Aluminum tristearate; IT, NT, SLT, PT, COLT, JT,
Ammonium palmitate; PAT: Free
Barium stearate;
Butyl stearate;
Calcium stearate;
Diethyleneglycol monostearate;
Glycerol monostearate;
Lead stearate;
Lead stearate, dibasic;
Lithium stearate;
Magnesium stearate;
Potassium palmitate;
Sodium palmitate;
Sodium stearate;
Zinc stearate
10 - - - - -Calcium stearate .................................................................................... KGM

20 - - - - -Zinc stearate .......................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
- - -Other:
2915.70.91 - - - -For use as petroleum refining catalysts, or for use in the manufacture of Free CCCT, LDCT, GPT, UST,
animal or poultry feeds, glues or adhesives, optical fibres or optical fibre MT, MUST, CIAT, CT, CRT,
bundles or cables, typewriter or similar ribbons, polymers in primary IT, NT, SLT, PT, COLT, JT,
forms or profile shapes or sheets of plastics PAT: Free
10 - - - - -Stearic acid............................................................................................. KGM

90 - - - - -Other ...................................................................................................... KGM

PAT: Free
10 - - - - -Stearic acid............................................................................................. KGM
20 - - - - -Ethylene glycol distearate ...................................................................... KGM
30 - - - - -Isopropyl palmitate ................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

29 - 18

2915.90 -Other
2915.90.10 00 - - -Aluminum octoate (aluminum 2-ethyl-hexanoate); KGM Free CCCT, LDCT, GPT, UST,
Barium octoate; MT, MUST, CIAT, CT, CRT,
tert-Butyl peroxydecanoate; IT, NT, SLT, PT, COLT, JT,
tert-Butyl peroxyoctanoate; PAT: Free
tert-Butyl peroxypivalate;
Cadmium octoate;
Calcium octoate;
Cobalt octoate;
Copper octoate;
Diethylene glycol monolaurate;
Diisononanoyl peroxide;
Diiodostearic acid;
Iron octoate;
Lauroyl peroxide;
Lead octoate;
Manganese octoate;
Nonanoyl peroxide;
Stannous octoate (stannous 2-ethyl-hexanoate);
Zinc laurate;
Zinc octoate
- - -Other:
2915.90.91 00 - - - -Octanoic, nonanoic or decanoic acids, for use in the manufacture of KGM Free CCCT, LDCT, GPT, UST,
driers for paint, printing ink or varnish; MT, MUST, CIAT, CT, CRT,
For use as petroleum refining catalysts, or for use in the manufacture of IT, NT, SLT, PT, COLT, JT,
animal or poultry feeds, glues or adhesives, optical fibres or optical fibre PAT: Free
bundles or cables, typewriter or similar ribbons, polymers in primary
forms or profile shapes or sheets of plastics
2915.90.92 00 - - - -Other decanoic acids KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic

acids, their anhydrides, halides, peroxides and peroxyacids; their
halogenated, sulphonated, nitrated or nitrosated derivatives.
-Unsaturated acyclic monocarboxylic acids, their anhydrides, halides,

peroxides, peroxyacids and their derivatives:
2916.11.00 00 - -Acrylic acid and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

29 - 19

2916.12.00 - -Esters of acrylic acid Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Butyl acrylate.......................................................................................... KGM
20 - - - - -Ethyl acrylate.......................................................................................... KGM
30 - - - - -2-Ethylhexyl acrylate .............................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
2916.13.00 00 - -Methacrylic acid and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2916.14.00 - -Esters of methacrylic acid Free CCCT, LDCT, GPT, UST,

PAT: Free
30 - - - - -Lauryl methacrylate................................................................................ KGM
40 - - - - -Methyl methacrylate ............................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2916.15.00 00 - -Oleic, linoleic or linolenic acids, their salts and esters KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2916.16.00 00 - -Binapacryl (ISO) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
30 - - - - -Potassium sorbate ................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
2916.20.00 00 -Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their KGM Free CCCT, LDCT, GPT, UST,
anhydrides, halides, peroxides, peroxyacids and their derivatives MT, MUST, CIAT, CT, CRT,
PAT: Free
-Aromatic monocarboxylic acids, their anhydrides, halides, peroxides,

peroxyacids and their derivatives:
2916.31.00 - -Benzoic acid, its salts and esters Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Benzoic acid........................................................................................... KGM
20 - - - - -Salts of benzoic acid .............................................................................. KGM
30 - - - - -Esters of benzoic acid ............................................................................ KGM

29 - 20

2916.32.00 00 - -Benzoyl peroxide and benzoyl chloride KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2916.34.00 00 - -Phenylacetic acid and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
29.17 Polycarboxylic acids, their anhydrides, halides, peroxides and

peroxyacids; their halogenated, sulphonated, nitrated or nitrosated
derivatives.
-Acyclic polycarboxylic acids, their anhydrides, halides, peroxides,

2917.11.00 00 - -Oxalic acid, its salts and esters KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2917.12 - -Adipic acid, its salts and esters
2917.12.10 - - -Adipic acid; Free CCCT, LDCT, GPT, UST,

Di-(2-ethylhexyl) adipate; MT, MUST, CIAT, CT, CRT,
Di-isodecyl adipate; IT, NT, SLT, PT, COLT, JT,
Di-isooctyl adipate; PAT: Free
n-Octyl n-decyl adipate
10 - - - - -Adipic acid .............................................................................................. KGM

20 - - - - -Dioctyl adipate, includes Di-(2-ethylhexyl) adipate and Di-isooctyl
adipate.................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
- - -Other:
2917.12.91 - - - -For use in the manufacture of glues or adhesives, optical fibres or optical Free CCCT, LDCT, GPT, UST,
fibre bundles or cables, typewriter or similar ribbons, polymers in primary MT, MUST, CIAT, CT, CRT,
forms or profile shapes or sheets of plastics IT, NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Dioctyl adipate ........................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
10 - - - - -Dioctyl adipate ........................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM

29 - 21

2917.13 - -Azelaic acid, sebacic acid, their salts and esters
2917.13.10 00 - - -Dibutyl sebacate; KGM Free CCCT, LDCT, GPT, UST,

Di-(2-ethylhexyl) azelate (dioctyl azelate); MT, MUST, CIAT, CT, CRT,
Di-(2-ethylhexyl) sebacate (dioctyl sebacate); IT, NT, SLT, PT, COLT, JT,
Di-isooctyl azelate PAT: Free
- - -Other:
2917.13.91 00 - - - -Azelaic acid; KGM Free CCCT, LDCT, GPT, UST,

For use in the manufacture of glues or adhesives, optical fibres or optical MT, MUST, CIAT, CT, CRT,
fibre bundles or cables, typewriter or similar ribbons, polymers in primary IT, NT, SLT, PT, COLT, JT,
forms or profile shapes or sheets of plastics PAT: Free

PAT: Free
2917.14.00 00 - -Maleic anhydride KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2917.19 - -Other
2917.19.10 00 - - -Dibutyl fumarate; KGM 2% CCCT, LDCT, UST, MT,

Dibutyl maleate; MUST, CIAT, CT, CRT, IT,
Ferrous fumarate; NT, SLT, PT, COLT, JT,
Lead fumarate, tetrabasic; PAT: Free
Maleic acid GPT: 2%
- - -Other:
2917.19.91 00 - - - -For use in the manufacture of glues or adhesives, optical fibres or optical KGM Free CCCT, LDCT, GPT, UST,
fibre bundles or cables, typewriter or similar ribbons, polymers in primary MT, MUST, CIAT, CT, CRT,
forms or profile shapes or sheets of plastics IT, NT, SLT, PT, COLT, JT,
PAT: Free

PAT: Free
2917.20.00 00 -Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their KGM Free CCCT, LDCT, GPT, UST,
anhydrides, halides, peroxides, peroxyacids and their derivatives MT, MUST, CIAT, CT, CRT,
PAT: Free
-Aromatic polycarboxylic acids, their anhydrides, halides, peroxides,

2917.32.00 - -Dioctyl orthophthalates Free CCCT, LDCT, GPT, UST,

PAT: Free
20 - - - - -Di(2-ethylhexyl) o-phthalate ................................................................... KGM

29 - 22

90 - - - - -Other ...................................................................................................... KGM
2917.33.00 - -Dinonyl or didecyl orthophthalates Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Diisononyl orthophthalate ....................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2917.34.00 00 - -Other esters of orthophthalic acid KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2917.35.00 00 - -Phthalic anhydride KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2917.36.00 00 - -Terephthalic acid and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2917.37.00 00 - -Dimethyl terephthalate KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -Trimellitic anhydride................................................................................ KGM
20 - - - - -Isophthalic acid....................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
29.18 Carboxylic acids with additional oxygen function and their anhydrides,
halides, peroxides and peroxyacids; their halogenated, sulphonated,
nitrated or nitrosated derivatives.
-Carboxylic acids with alcohol function but without other oxygen

function, their anhydrides, halides, peroxides, peroxyacids and their
derivatives:
2918.11.00 - -Lactic acid, its salts and esters Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Lactic acid .............................................................................................. KGM
20 - - - - -Salts........................................................................................................ KGM
30 - - - - -Esters ..................................................................................................... KGM
2918.12.00 00 - -Tartaric acid KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

29 - 23

2918.13.00 00 - -Salts and esters of tartaric acid KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2918.14.00 00 - -Citric acid KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2918.15.00 - -Salts and esters of citric acid Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Tricalcium citrate, for use in the manufacture of citric acid or sodium
citrate ..................................................................................................... KGM
20 - - - - -Monocalcium citrate ............................................................................... KGM
- - - - -Salts of citric acid:
31 - - - - - -Potassium citrate ................................................................................. KGM
32 - - - - - -Sodium citrate ...................................................................................... KGM
39 - - - - - -Other .................................................................................................... KGM
40 - - - - -Esters of citric acid ................................................................................. KGM
2918.16.00 - -Gluconic acid, its salts and esters Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Gluconic acid.......................................................................................... KGM
- - - - -Salts of gluconic acid:
21 - - - - - -Ferrous gluconate ................................................................................ KGM
22 - - - - - -Calcium gluconate ............................................................................... KGM
23 - - - - - -Sodium gluconate ................................................................................ KGM
29 - - - - - -Other .................................................................................................... KGM
30 - - - - -Esters of gluconic acid ........................................................................... KGM
2918.18.00 00 - -Chlorobenzilate (ISO) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
-Carboxylic acids with phenol function but without other oxygen

function, their anhydrides, halides, peroxides, peroxyacids and their
derivatives:
2918.21.00 00 - -Salicylic acid and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

29 - 24

2918.22.00 00 - -O-Acetylsalicylic acid, its salts and esters KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2918.23.00 00 - -Other esters of salicylic acid and their salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
2918.30.00 00 -Carboxylic acids with aldehyde or ketone function but without other KGM Free CCCT, LDCT, GPT, UST,
oxygen function, their anhydrides, halides, peroxides, peroxyacids and MT, MUST, CIAT, CT, CRT,
their derivatives IT, NT, SLT, PT, COLT, JT,
PAT: Free
-Other:
2918.91.00 00 - -2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts and esters KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -2,4-Dichlorophenoxyacetic acid, its salts and esters.............................. KGM
20 - - - - -2-Methyl-4-cholorophenoxyacetic acid, its salts and esters ................... KGM
90 - - - - -Other ...................................................................................................... KGM
VIII. -ESTERS OF INORGANIC ACIDS OF NON-METALS AND THEIR

SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES
29.19 Phosphoric esters and their salts, including lactophosphates; their

halogenated, sulphonated, nitrated or nitrosated derivatives.
2919.10.00 00 -Tris(2,3-dibromopropyl) phosphate KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
29.20 Esters of other inorganic acids of non-metals (excluding esters of

hydrogen halides) and their salts; their halogenated, sulphonated,
nitrated or nitrosated derivatives.

29 - 25

-Thiophosphoric esters (phosphorothioates) and their salts; their
halogenated, sulphonated, nitrated or nitrosated derivatives:
2920.11.00 00 - -Parathion (ISO) and parathion-methyl (ISO) (methyl-parathion) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free

PAT: Free
IX. -NITROGEN-FUNCTION COMPOUNDS
29.21 Amine-function compounds.
-Acyclic monoamines and their derivatives; salts thereof:
2921.11.00 00 - -Methylamine, di- or trimethylamine and their salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Acyclic polyamines and their derivatives; salts thereof:
2921.21.00 00 - -Ethylenediamine and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2921.22.00 00 - -Hexamethylenediamine and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
2921.30.00 00 -Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their KGM Free CCCT, LDCT, GPT, UST,
derivatives; salts thereof MT, MUST, CIAT, CT, CRT,
PAT: Free
-Aromatic monoamines and their derivatives; salts thereof:

29 - 26

2921.41.00 00 - -Aniline and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2921.42.00 00 - -Aniline derivatives and their salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2921.43.00 00 - -Toluidines and their derivatives; salts thereof KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2921.44.00 - -Diphenylamine and its derivatives; salts thereof Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Diphenylamine, for use in the manufacture of accelerators, anti-
oxidants, anti-ozonants or retarders, for rubber products....................... KGM
90 - - - - -Other ...................................................................................................... KGM
2921.45.00 - -1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta- Free CCCT, LDCT, GPT, UST,
naphthylamine) and their derivatives; salts thereof MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -1-Naphthylamine and its derivatives; Salts thereof ................................ KGM
20 - - - - -2-Naphthylamine and its derivatives; Salts thereof ................................ KGM
2921.46.00 00 - -Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), KGM Free CCCT, LDCT, GPT, UST,
etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), MT, MUST, CIAT, CT, CRT,
levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts IT, NT, SLT, PT, COLT, JT,
thereof PAT: Free

PAT: Free
-Aromatic polyamines and their derivatives; salts thereof:
2921.51.00 00 - -o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; KGM Free CCCT, LDCT, GPT, UST,
salts thereof MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
29.22 Oxygen-function amino-compounds.
-Amino-alcohols, other than those containing more than one kind of

oxygen function, their ethers and esters; salts thereof:

29 - 27

2922.11.00 - -Monoethanolamine and its salts Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Monoethanolamine................................................................................. KGM
20 - - - - -Salts of monoethanolamine.................................................................... KGM
2922.12.00 - -Diethanolamine and its salts Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Diethanolamine ...................................................................................... KGM
20 - - - - -Salts of diethanolamine.......................................................................... KGM
2922.13.00 - -Triethanolamine and its salts Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Triethanolamine...................................................................................... KGM
20 - - - - -Salts of triethanolamine.......................................................................... KGM
2922.14.00 00 - -Dextropropoxyphene (INN) and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
- - - - -N,N-Dialkyl (methyl, ethyl, n-propyl or isopropyl) -2-aminoethanols and
their protonated salts:
11 - - - - - -N,N-Dimethyl-2-aminoethanol and its protonated salts........................ KGM
12 - - - - - -N,N-Diethyl-2-aminoethanol and its protonated salts........................... KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Propoxyphene and its isomers; Salts thereof......................................... KGM
30 - - - - -Diphenhydramine ................................................................................... KGM
40 - - - - -N-Methylglucamine ................................................................................ KGM
- - - - -Acyclic amino alcohols:
51 - - - - - -2-(Diethylamino)ethanol....................................................................... KGM
52 - - - - - -2-Amino-2-methyl-1-propanol .............................................................. KGM
53 - - - - - -N,N-Dimethyl ethanolamine ................................................................. KGM
54 - - - - - -Methyl diethanolamine ......................................................................... KGM
59 - - - - - -Other .................................................................................................... KGM
60 - - - - -Cyclic amino-alcohols ............................................................................ KGM
70 - - - - -Ethyldiethanolamine............................................................................... KGM
- - - - -Other:
91 - - - - - -Propranolol and its hydrochloride ........................................................ KGM
92 - - - - - -Cloranolol............................................................................................. KGM
99 - - - - - -Other .................................................................................................... KGM
-Amino-naphthols and other amino-phenols, other than those

containing more than one kind of oxygen function, their ethers and
esters; salts thereof:

29 - 28

2922.21.00 00 - -Aminohydroxynaphthalenesulphonic acids and their salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Amino-aldehydes, amino-ketones and amino-quinones, other than

those containing more than one kind of oxygen function; salts thereof:
2922.31.00 00 - -Amfepramone (INN), methadone (INN) and normethadone (INN); salts KGM Free CCCT, LDCT, GPT, UST,
thereof MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
-Amino-acids, other than those containing more than one kind of

oxygen function, and their esters; salts thereof:
2922.41.00 - -Lysine and its esters; salts thereof Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Lysine and its salts;
Lysine esters and their salts, for use in the manufacture of animal or
poultry feeds........................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2922.42.00 - -Glutamic acid and its salts Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Glutamic acid.......................................................................................... KGM
- - - - -Salts of glutamic acid:
21 - - - - - -Monosodium glutamate, in bulk............................................................ KGM
22 - - - - - -Monosodium glutamate, in retail packaging ......................................... KGM
29 - - - - - -Other .................................................................................................... KGM
2922.43.00 00 - -Anthranilic acid and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2922.44.00 00 - -Tilidine (INN) and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

29 - 29

PAT: Free
- - - - -Aromatic:
11 - - - - - -m-Aminobenzoic acid;
p-Aminobenzoic acid;
3,5-Diaminobenzoic acid;
2-Ethylamino-5-sulfobenzoic acid;
3-(N-ethyl-anilino) propionic acid methyl ester; Methyl anthranilate; L-
phenylalanine .......................................................................................
KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Edetic acid and its derivatives ................................................................ KGM
30 - - - - -Glycine and its derivatives ..................................................................... KGM
40 - - - - -Sodium nitrilotriacetate........................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2922.50.00 -Amino-alcohol-phenols, amino-acid-phenols and other amino- Free CCCT, LDCT, GPT, UST,
compounds with oxygen function MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -3-(3,4-Dihydroxyphenyl)-L-alanine......................................................... KGM
20 - - - - -L-threonine ............................................................................................. KGM
30 - - - - -Methyldopa............................................................................................. KGM
40 - - - - -Phenylephrine hydrochloride.................................................................. KGM
50 - - - - -Metoprolol tartrate .................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
29.23 Quaternary ammonium salts and hydroxides; lecithins and other

phosphoaminolipids, whether or not chemically defined.
2923.10.00 00 -Choline and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2923.20.00 -Lecithins and other phosphoaminolipids Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Lecithins ................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
10 - - - - -Cetrimonium bromide............................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
29.24 Carboxyamide-function compounds; amide-function compounds of

carbonic acid.
-Acyclic amides (including acyclic carbamates) and their derivatives;

salts thereof:

29 - 30

2924.11.00 00 - -Meprobamate (INN) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2924.12.00 00 - -Fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon KGM Free CCCT, LDCT, GPT, UST,
(ISO) MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
-Cyclic amides (including cyclic carbamates) and their derivatives; salts

thereof:
2924.21.00 00 - -Ureines and their derivatives; salts thereof KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2924.23.00 00 - -2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2924.24.00 00 - -Ethinamate (INN) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -N-L-alpha-aspartyl-L-phenylalanine methyl ester................................... KGM
20 - - - - -Acetaminophen....................................................................................... KGM
30 - - - - -Other aromatics ...................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
29.25 Carboxyimide-function compounds (including saccharin and its salts)

and imine-function compounds.
-Imides and their derivatives; salts thereof:
2925.11.00 - -Saccharin and its salts Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Saccharin ............................................................................................... KGM
20 - - - - -Salts of saccharin ................................................................................... KGM

29 - 31

2925.12.00 00 - -Glutethimide (INN) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Imines and their derivatives; salts thereof:
2925.21.00 00 - -Chlordimeform (ISO) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -Chlorhexidine ......................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
29.26 Nitrile-function compounds.
2926.10.00 00 -Acrylonitrile KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2926.20.00 00 -1-Cyanoguanidine (dicyandiamide) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2926.30.00 00 -Fenproporex (INN) and its salts; methadone (INN) intermediate KGM Free CCCT, LDCT, GPT, UST,
(4-cyano-2-dimethylamino-4,4-diphenylbutane) MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
10 - - - - -Adiponitrile ............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
2927.00.00 00 Diazo-, azo- or azoxy-compounds. KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2928.00.00 Organic derivatives of hydrazine or of hydroxylamine. Free CCCT, LDCT, GPT, UST,
PAT: Free

29 - 32

10 - - - - -Organic derivatives of hydrazine ............................................................ KGM
30 - - - - -Organic derivatives of hydroxylamine, aromatic..................................... KGM
40 - - - - -Other organic derivatives of hydroxylamine ........................................... KGM
29.29 Compounds with other nitrogen function.
2929.10.00 -Isocyanates Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Toluene diisocyanates ............................................................................ KGM
20 - - - - -Diphenylmethane-4,4'-diisocyanate ....................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
X. -ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC

COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND
SULPHONAMIDES
29.30 Organo-sulphur compounds.
2930.20.00 00 -Thiocarbamates and dithiocarbamates KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2930.30.00 00 -Thiuram mono-, di- or tetrasulphides KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2930.40.00 00 -Methionine KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2930.50.00 00 -Captafol (ISO) and methamidophos (ISO) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Thiols ...................................................................................................... KGM
20 - - - - -Methionine derivatives and its analogues............................................... KGM
30 - - - - -Thiourea ................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
29.31 Other organo-inorganic compounds.

29 - 33

2931.10.00 00 -Tetramethyl lead and tetraethyl lead KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2931.20.00 00 -Tibutyltin compounds KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -Triethylaluminum .................................................................................... KGM
20 - - - - -N-(Phosphonomethyl)glycine and its salts ............................................. KGM
30 - - - - -Organo-silicon compounds .................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
29.32 Heterocyclic compounds with oxygen hetero-atom(s) only.
-Compounds containing an unfused furan ring (whether or not

hydrogenated) in the structure:
2932.11.00 00 - -Tetrahydrofuran KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2932.12.00 00 - -2-Furaldehyde (furfuraldehyde) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2932.13.00 00 - -Furfuryl alcohol and tetrahydrofurfuryl alcohol KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
2932.20.00 00 -Lactones KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
-Other:
2932.91.00 00 - -Isosafrole KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

29 - 34

2932.92.00 00 - -1-(1,3-Benzodioxol-5-yl)propan-2-one KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2932.93.00 00 - -Piperonal KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2932.94.00 00 - -Safrole KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
2932.95.00 00 - -Tetrahydrocannabinols (all isomers) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
29.33 Heterocyclic compounds with nitrogen hetero-atom(s) only.
-Compounds containing an unfused pyrazole ring (whether or not

2933.11.00 00 - -Phenazone (antipyrin) and its derivatives KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Compounds containing an unfused imidazole ring (whether or not

2933.21.00 00 - -Hydantoin and its derivatives KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Compounds containing an unfused pyridine ring (whether or not


29 - 35

2933.31.00 00 - -Pyridine and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2933.32.00 00 - -Piperidine and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2933.33.00 - -Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam Free CCCT, LDCT, GPT, UST,
(INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl MT, MUST, CIAT, CT, CRT,
(INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), IT, NT, SLT, PT, COLT, JT,
pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) PAT: Free
(PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN),
propiram (INN) and trimeperidine (INN); salts thereof
10 - - - - -Methylphenidate (INN) ........................................................................... KGM

90 - - - - -Other ...................................................................................................... KGM

PAT: Free
10 - - - - -Desloratadine, for use in the manufacture of antihistamines; For use in
the manufacture of animal or poultry feeds, glues or adhesives, optical
fibres or optical fibre bundles or cables, typewriter or similar ribbons,
polymers in primary forms or profile shapes or sheets of plastics ......... KGM
20 - - - - -Containing a pyridine ring as the only hetero-atom ring in the structure KGM
30 - - - - -Containing a pyridine ring and other rings with nitrogen hetero-atoms in
the structure ........................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Compounds containing in the structure a quinoline or isoquinoline

ring-system (whether or not hydrogenated), not further fused:
2933.41.00 00 - -Levorphanol (INN) and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Compounds containing a pyrimidine ring (whether or not

hydrogenated) or piperazine ring in the structure:
2933.52.00 00 - -Malonylurea (barbituric acid) and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

29 - 36

2933.53.00 00 - -Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), KGM Free CCCT, LDCT, GPT, UST,
butobarbital, cyclobarbital (INN), methylphenobarbital (INN), MT, MUST, CIAT, CT, CRT,
pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), IT, NT, SLT, PT, COLT, JT,
secobarbital (INN) and vinylbital (INN); salts thereof PAT: Free
2933.54.00 00 - -Other derivatives of malonylurea (barbituric acid); salts thereof KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2933.55.00 00 - -Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and KGM Free CCCT, LDCT, GPT, UST,
zipeprol (INN); salts thereof MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
10 - - - - -Adenine, cytosine, guanine, thymine, uracil; Having a benzenoid
structure, for use as a starting material in the manufacture of synthetic
organic dyes or pigment dyestuffs; Amino-acids, for use in the
manufacture of mixtures of amino-acids or of mixtures of amino-acids
and protein hydrolysates (whether or not containing added minerals,
vitamins, fats or carbohydrates), specially compounded for persons
afflicted with amino acid disorders; For use in the manufacture of
animal or poultry feeds, glues or adhesives, optical fibres or optical fibre
bundles or cables, typewriter or similar ribbons, polymers in primary
forms or profile shapes or sheets of plastics, excluding piperazine
phosphate............................................................................................... KGM
- - - - -Containing a pyrimidine ring:
21 - - - - - -Acyclovir ............................................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
30 - - - - -Containing a piperazine ring................................................................... KGM
-Compounds containing an unfused triazine ring (whether or not

2933.61.00 00 - -Melamine KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -Trichloroisocyanuric acid ........................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
-Lactams:
2933.71.00 - -6-Hexanelactam (epsilon-caprolactam) Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -For use in the manufacture of polycaprolactam ..................................... KGM

29 - 37

90 - - - - -Other ...................................................................................................... KGM
2933.72.00 00 - -Clobazam (INN) and methyprylon (INN) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2933.79.00 00 - -Other lactams KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
-Other:
2933.91.00 00 - -Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), KGM Free CCCT, LDCT, GPT, UST,
clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), MT, MUST, CIAT, CT, CRT,
estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), IT, NT, SLT, PT, COLT, JT,
flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam PAT: Free
(INN), lormetazepam (INN), mazindol (INN), medazepam (INN),
midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam
(INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone
(INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts
thereof

PAT: Free
10 - - - - -Amino-acids, for use in the manufacture of mixtures of amino-acids or
of mixtures of amino-acids and protein hydrolysates (whether or not
containing added minerals, vitamins, fats or carbohydrates), specially
compounded for persons afflicted with amino acid disorders; Chemical
antioxidants, hardeners, inhibitors, restrainers, sensitizers and
stabilizers, for use in the manufacture of photographic emulsions; For
use in the manufacture of animal or poultry feeds, glues or adhesives,
optical fibres or optical fibre bundles or cables, typewriter or similar
ribbons, polymers in primary forms or profile shapes or sheets of
plastics;
Having a benzenoid structure, for use as a starting material in the
manufacture of synthetic organic dyes or pigment dyestuffs; L-
Tryptophan, for use in the manufacture of pharmaceutical products ..... KGM
20 - - - - -Compounds containing an unfused five-membered hetero-atom ring in
the structure ........................................................................................... KGM
30 - - - - -Compounds having a tricyclic ring system ............................................. KGM
90 - - - - -Other ...................................................................................................... KGM
29.34 Nucleic acids and their salts, whether or not chemically defined; other
heterocyclic compounds.
2934.10.00 00 -Compounds containing an unfused thiazole ring (whether or not KGM Free CCCT, LDCT, GPT, UST,
hydrogenated) in the structure MT, MUST, CIAT, CT, CRT,
PAT: Free

29 - 38

2934.20.00 00 -Compounds containing in the structure a benzothiazole ring-system KGM Free CCCT, LDCT, GPT, UST,
(whether or not hydrogenated), not further fused MT, MUST, CIAT, CT, CRT,
PAT: Free
2934.30.00 00 -Compounds containing in the structure a phenothiazine ring-system KGM Free CCCT, LDCT, GPT, UST,
(whether or not hydrogenated), not further fused MT, MUST, CIAT, CT, CRT,
PAT: Free
-Other:
2934.91.00 00 - -Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), KGM Free CCCT, LDCT, GPT, UST,
dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb MT, MUST, CIAT, CT, CRT,
(INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), IT, NT, SLT, PT, COLT, JT,
phenmetrazine (INN) and sufentanil (INN); salts thereof PAT: Free

PAT: Free
10 - - - - -Nucleic acids, nucleosides, nucleotides, and their salts, excluding
synthetic nucleotide sequences (oligonudeotides) and their salts.......... KGM
20 - - - - -Morpholine.............................................................................................. KGM
30 - - - - -Sultones and sultams ............................................................................. KGM
40 - - - - -Carboxin ................................................................................................. KGM
50 - - - - -4,4'-Dithiodimorpholine........................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2935.00.00 Sulphonamides. Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -For use in the manufacture of animal or poultry feeds; For use in the
manufacture of veterinary anti-inflammatory medicaments.................... KGM
90 - - - - -Other ...................................................................................................... KGM
XI. -PROVITAMINS, VITAMINS AND HORMONES
29.36 Provitamins and vitamins, natural or reproduced by synthesis (including

natural concentrates), derivatives thereof used primarily as vitamins,
and intermixtures of the foregoing, whether or not in any solvent.
-Vitamins and their derivatives, unmixed:
2936.21.00 00 - -Vitamins A and their derivatives KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2936.22.00 00 - -Vitamin B1 and its derivatives KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

29 - 39

PAT: Free
2936.24.00 - -D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5) and its Free CCCT, LDCT, GPT, UST,
derivatives MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -D- or DL-pantothenic acid ...................................................................... KGM
20 - - - - -Calcium d-pantothenate ......................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
PAT: Free
PAT: Free
2936.27.00 - -Vitamin C and its derivatives Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Vitamin C (ascorbic acid) ....................................................................... KGM
20 - - - - -Sodium ascorbate .................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
2936.28.00 00 - -Vitamin E and its derivatives KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2936.29.00 - -Other vitamins and their derivatives Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Nicotinic acid (niacin) ............................................................................. KGM
20 - - - - -Derivatives of nicotinic acid (niacin) ....................................................... KGM
30 - - - - -Vitamin D and its derivatives .................................................................. KGM
40 - - - - -Folic acid and its derivatives .................................................................. KGM
50 - - - - -Vitamin K and its derivatives .................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
2936.90.00 00 -Other, including natural concentrates KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
29.37 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or

reproduced by synthesis; derivatives and structural analogues thereof,
including chain modified polypeptides, used primarily as hormones.

29 - 40

-Polypeptide hormones, protein hormones and glycoprotein hormones,
their derivatives and structural analogues:
2937.11.00 00 - -Somatotropin, its derivatives and structural analogues KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2937.12.00 00 - -Insulin and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Steroidal hormones, their derivatives and structural analogues:
2937.21.00 - -Cortisone, hydrocortisone, prednisone (dehydrocortisone) and Free CCCT, LDCT, GPT, UST,
prednisolone (dehydrohydrocortisone) MT, MUST, CIAT, CT, CRT,
PAT: Free
20 - - - - -Hydrocortisone ....................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2937.22.00 - -Halogenated derivatives of corticosteroidal hormones Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Betamethasone ...................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
2937.23.00 00 - -Oestrogens and progestogens KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
2937.50.00 00 -Prostaglandins, thromboxanes and leukotrienes, their derivatives and KGM Free CCCT, LDCT, GPT, UST,
structural analogues MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
XII. -GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR

REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS
AND OTHER DERIVATIVES

29 - 41

29.38 Glycosides, natural or reproduced by synthesis, and their salts, ethers,

esters and other derivatives.
2938.10.00 00 -Rutoside (rutin) and its derivatives KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their salts,

ethers, esters and other derivatives.
-Alkaloids of opium and their derivatives; salts thereof:
2939.11.00 - -Concentrates of poppy straw; buprenorphine (INN), codeine, Free CCCT, LDCT, GPT, UST,
dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, MT, MUST, CIAT, CT, CRT,
hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine IT, NT, SLT, PT, COLT, JT,
(INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), PAT: Free
thebacon (INN) and thebaine; salts thereof
20 - - - - -Codeine phosphate ................................................................................ KGM

30 - - - - -Morphine sulphate.................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
2939.20.00 00 -Alkaloids of cinchona and their derivatives; salts thereof KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2939.30.00 00 -Caffeine and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Ephedrines and their salts:
2939.41.00 00 - -Ephedrine and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2939.42.00 00 - -Pseudoephedrine (INN) and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

29 - 42

2939.43.00 00 - -Cathine (INN) and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2939.44.00 00 - -Norephedrine and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Theophylline and aminophylline (theophylline-ethylenediamine) and

their derivatives; salts thereof:
2939.51.00 00 - -Fenetylline (INN) and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Alkaloids of rye ergot and their derivatives; salts thereof:
2939.61.00 00 - -Ergometrine (INN) and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2939.62.00 00 - -Ergotamine (INN) and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2939.63.00 00 - -Lysergic acid and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Other:
2939.91.00 00 - -Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), KGM Free CCCT, LDCT, GPT, UST,
metamfetamine racemate; salts, esters and other derivatives thereof MT, MUST, CIAT, CT, CRT,
PAT: Free

29 - 43

PAT: Free
XIII. -OTHER ORGANIC COMPOUNDS
2940.00.00 00 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose KGM Free CCCT, LDCT, GPT, UST,
and fructose; sugar ethers, sugar acetals and sugar esters, and their MT, MUST, CIAT, CT, CRT,
salts, other than products of heading 29.37, 29.38 or 29.39. IT, NT, SLT, PT, COLT, JT,
PAT: Free
29.41 Antibiotics.
2941.10.00 -Penicillins and their derivatives with a penicillanic acid structure; salts Free CCCT, LDCT, GPT, UST,
thereof MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Penicillin G, its salts and derivatives....................................................... KGM
20 - - - - -Penicillin V, its salts and derivatives....................................................... KGM
30 - - - - -Amoxicillin trihydrate .............................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
2941.20.00 00 -Streptomycins and their derivatives; salts thereof KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2941.30.00 00 -Tetracyclines and their derivatives; salts thereof KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2941.40.00 00 -Chloramphenicol and its derivatives; salts thereof KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
2941.50.00 00 -Erythromycin and its derivatives; salts thereof KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Polypeptides, their salts and derivatives ................................................ KGM
20 - - - - -Rifampin (rifampicin), its salts and derivatives ....................................... KGM
30 - - - - -Cephalosporin, its salts and derivatives ................................................. KGM
40 - - - - -Lincomycin, its salts and derivatives ...................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

29 - 44

2942.00.00 00 Other organic compounds. KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

30 - i
Chapter 30
PHARMACEUTICAL PRODUCTS
Notes.
(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters),
other than nutritional preparations for intravenous administration (Section IV);
(b) Preparations, such as tablets, chewing gum or patches (transdermal systems), intended to assist smokers to stop
smoking (heading 21.06 or 38.24);
(c) Plasters specially calcined or finely ground for use in dentistry (heading 25.20);
(d) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01);
(e) Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties;
(f) Soap or other products of heading 34.01 containing added medicaments;
(g) Preparations with a basis of plaster for use in dentistry (heading 34.07); or
(h) Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02).
2. For the purposes of heading 30.02, the expression immunological products applies to peptides and proteins (other than
goods of heading 29.37) which are directly involved in the regulation of immunological processes, such as monoclonal
antibodies (MAB), antibody fragments, antibody conjugates and antibody garment conjugates, interleukins, interferons (IFN),
chemokines and certain tumor necrosis factors (TNF), growth factors (GF), hematopoietins and colony stimulating factors
(CSF).
3. For the purpose of headings 30.03 and 30.04 and of Note 4 (d) to this Chapter, the following are to be treated:
(a) As unmixed products:
(1) Unmixed products dissolved in water;
(2) All goods of Chapter 28 or 29; and
(3) Simple vegetable extracts of heading 13.02, merely standardised or dissolved in any solvent;
(b) As products which have been mixed:
(1) Colloidal solutions and suspensions (other than colloidal sulphur);
(2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and
(3) Salts and concentrates obtained by evaporating natural mineral waters.
4. Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the
Nomenclature:
(a) Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile
tissue adhesives for surgical wound closure;
(b) Sterile laminaria and sterile laminaria tents;
(c) Sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable;

30 - ii
(d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being
unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed
together for such uses;
(e) Blood-grouping reagents;
(f) Dental cements and other dental fillings; bone reconstruction cements;
(g) First-aid boxes and kits;
(h) Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides;
(ij) Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical
operations or physical examinations or as a coupling agent between the body and medical instruments;
(k) Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for
example, expiry of shelf life; and
(l) Appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their
adhesive wafers or faceplates.

30 - 1

30.01 Glands and other organs for organo-therapeutic uses, dried, whether or
not powdered; extracts of glands or other organs or of their secretions
for organo-therapeutic uses; heparin and its salts; other human or
animal substances prepared for therapeutic or prophylactic uses, not
3001.20.00 00 -Extracts of glands or other organs or of their secretions KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Heparin and its salts............................................................................... KGM
20 - - - - -Bone, organs and other human or animal tissue, living or preserved,
suitable for permanent grafting or implantation ...................................... KGM
90 - - - - -Other ...................................................................................................... KGM
30.02 Human blood; animal blood prepared for therapeutic, prophylactic or

diagnostic uses; antisera, other blood fractions and immunological
products, whether or not modified or obtained by means of
biotechnological processes; vaccines, toxins, cultures of micro-
organisms (excluding yeasts) and similar products.
3002.10.00 -Antisera, other blood fractions and immunological products, whether Free CCCT, LDCT, GPT, UST,
or not modified or obtained by means of biotechnological processes MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Human antisera and other human blood fractions, for diagnostic use ... KGM
- - - - -Human antisera and other human blood fractions, for therapeutic or
prophylactic use in humans:
21 - - - - - -Blood plasma ....................................................................................... KGM
22 - - - - - -Normal serum globulin ......................................................................... KGM
23 - - - - - -Immune serum globulin........................................................................ KGM
29 - - - - - -Other .................................................................................................... KGM
30 - - - - -Human antisera and other human blood fractions, for other uses ......... KGM
- - - - -Animal blood albumin, sera and antisera, for parenteral administration
in humans:
41 - - - - - -Bovine albumin .................................................................................... KGM
42 - - - - - -Sera and antisera................................................................................. KGM
49 - - - - - -Other .................................................................................................... KGM
- - - - -Other animal blood fractions:
51 - - - - - -For use in humans ............................................................................... KGM
59 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... -
3002.20.00 -Vaccines for human medicine Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Against influenza virus ........................................................................... -
90 - - - - -Other ...................................................................................................... -

30 - 2

3002.30.00 -Vaccines for veterinary medicine Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Vaccines against foot and mouth disease;
Vaccines prepared for parenteral administration;
Bovine intranasal vaccines..................................................................... -
90 - - - - -Other ...................................................................................................... -

PAT: Free
- - - - -Toxins, toxoids, antitoxins, viruses, bacteriophage and bacterial lysates:
11 - - - - - -Ricin ..................................................................................................... -
12 - - - - - -Saxitoxin............................................................................................... -
19 - - - - - -Other .................................................................................................... -
20 - - - - -Butter making ferment cultures .............................................................. KGM
30 - - - - -Dried blood, of animal origin, whether or not soluble ............................. -
- - - - -Other:
91 - - - - - -Bacteria culture inoculants, for seeds .................................................. -
92 - - - - - -Whole human blood ............................................................................. -
93 - - - - - -Antiallergenic preparations, of microbial origin..................................... -
99 - - - - - -Other .................................................................................................... -
30.03 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06)

consisting of two or more constituents which have been mixed together
for therapeutic or prophylactic uses, not put up in measured doses or in
forms or packings for retail sale.
3003.10.00 00 -Containing penicillins or derivatives thereof, with a penicillanic acid KGM Free CCCT, LDCT, GPT, UST,
structure, or streptomycins or their derivatives MT, MUST, CIAT, CT, CRT,
PAT: Free
3003.20.00 00 -Containing other antibiotics KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Containing hormones or other products of heading 29.37 but not

containing antibiotics:
3003.31.00 00 - -Containing insulin KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free

30 - 3

3003.40.00 00 -Containing alkaloids or derivatives thereof but not containing KGM Free CCCT, LDCT, GPT, UST,
hormones or other products of heading 29.37 or antibiotics MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
30 - - - - -Containing acetaminophen .................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
30.04 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06)

consisting of mixed or unmixed products for therapeutic or prophylactic
uses, put up in measured doses (including those in the form of
transdermal administration systems) or in forms or packings for retail
sale.
3004.10.00 -Containing penicillins or derivatives thereof, with a penicillanic acid Free CCCT, LDCT, GPT, UST,
structure, or streptomycins or their derivatives MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -For human use ....................................................................................... -
90 - - - - -Other ...................................................................................................... -
3004.20.00 -Containing other antibiotics Free CCCT, LDCT, GPT, UST,

PAT: Free
11 - - - - - -Containing cephalosporins................................................................... -
12 - - - - - -Containing vancomycin........................................................................ -
13 - - - - - -Containing erythromycin ...................................................................... -
18 - - - - - -Other, containing macrolides ............................................................... -
19 - - - - - -Other .................................................................................................... -
80 - - - - -Other, containing ivermectin................................................................... -
90 - - - - -Other ...................................................................................................... -
-Containing hormones or other products of heading 29.37 but not

containing antibiotics:
3004.31.00 00 - -Containing insulin - Free CCCT, LDCT, GPT, UST,

PAT: Free
3004.32.00 00 - -Containing corticosteroid hormones, their derivatives or structural - Free CCCT, LDCT, GPT, UST,
analogues MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free

30 - 4

11 - - - - - -Epinephrine, its solutions and pituitary extracts ................................... -
12 - - - - - -Containing anterior pituitary hormones ................................................ -
13 - - - - - -Containing unmixed single estrogens .................................................. -
19 - - - - - -Other .................................................................................................... -
90 - - - - -Other ...................................................................................................... -
3004.40.00 -Containing alkaloids or derivatives thereof but not containing Free CCCT, LDCT, GPT, UST,
hormones, other products of heading 29.37 or antibiotics MT, MUST, CIAT, CT, CRT,
PAT: Free
30 - - - - -Containing theophylline .......................................................................... -
40 - - - - -Containing morphine or derivatives thereof............................................ -
90 - - - - -Other ...................................................................................................... -
3004.50.00 -Other medicaments containing vitamins or other products of Free CCCT, LDCT, GPT, UST,
heading 29.36 MT, MUST, CIAT, CT, CRT,
PAT: Free
11 - - - - - -Containing a single vitamin, not mixed with other supplements ........... -
12 - - - - - -Containing a single vitamin, mixed with other supplements ................. -
13 - - - - - -Containing multivitamins, not mixed with other supplements ............... -
14 - - - - - -Containing multivitamins, mixed with other supplements ..................... -
19 - - - - - -Other .................................................................................................... -
90 - - - - -Other ...................................................................................................... -

PAT: Free
- - - - -Mixtures of amino acids and mixtures of amino acids and protein
hydrolysates, whether or not containing added minerals, fats or
carbohydrates, specially compounded for persons afflicted with amino
acid disorders; Liver extracts, pituitary extracts, fractiMixtures of amino
acids and mixtures of amino acids and protein hydrolysates, whether or
not containing added minerals, fats or carbohydrates, specially
compounded for persons afflicted with amino acid disorders; Liver
extracts, pituitary extracts, fractionated soya oil emulsions, dextrose
(glucose) solutions and levulose (fructose) solutions, prepared for
parenteral administration:
11 - - - - - -Amino acids.......................................................................................... -
12 - - - - - -Dextrose (glucose) and levulose (fructose) solutions........................... -
19 - - - - - -Other .................................................................................................... -
- - - - -Other, for human use, acting on the nervous system:
31 - - - - - -Analgesics ............................................................................................ -
32 - - - - - -Antidepressants and tranquilizers ........................................................ -
33 - - - - - -Antihypertensive agents ....................................................................... -
34 - - - - - -Antihistaminic agents ........................................................................... -
35 - - - - - -Other agents, acting on the central nervous system ............................ -
36 - - - - - -Local anaesthetics ............................................................................... -
39 - - - - - -Other .................................................................................................... -
- - - - -Other, for human use, gastrointestinal agents:
42 - - - - - -Laxatives .............................................................................................. -
43 - - - - - -Antacids................................................................................................ -
49 - - - - - -Other .................................................................................................... -
50 - - - - -Other, for human use, acting on the cardio-vascular system ................. -

30 - 5

- - - - -Other, for human use, anti-infective agents:
61 - - - - - -Containing sulfonamides...................................................................... -
69 - - - - - -Other .................................................................................................... -
- - - - -Other, for human use:
71 - - - - - -Haematological agents ........................................................................ -
72 - - - - - -Antineoplastic agents ........................................................................... -
73 - - - - - -Cough or cold preparations.................................................................. -
74 - - - - - -Primarily affecting the eyes, ears or respiratory system ...................... -
75 - - - - - -Diuretics ............................................................................................... -
76 - - - - - -Primarily affecting electrolytic, caloric or water balance ...................... -
77 - - - - - -Dermatological agents ......................................................................... -
78 - - - - - -Containing hyaluronic acid or its sodium salt ....................................... -
79 - - - - - -Other .................................................................................................... -
90 - - - - -Other ...................................................................................................... -
30.05 Wadding, gauze, bandages and similar articles (for example, dressings,
adhesive plasters, poultices), impregnated or coated with
pharmaceutical substances or put up in forms or packings for retail sale
for medical, surgical, dental or veterinary purposes.
3005.10.00 -Adhesive dressings and other articles having an adhesive layer Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Coated or impregnated with pharmaceutical substances ...................... -
- - - - -Other:
91 - - - - - -Adhesive dressings.............................................................................. -
99 - - - - - -Other .................................................................................................... -

SLT, PT, COLT, JT,
PAT: Free
20 - - - - -Coated or impregnated with pharmaceutical substances ...................... -
30 - - - - -Surgical dressings, not stitched or otherwise manufactured, not coated
or impregnated with pharmaceutical substances ................................... -
40 - - - - -Other, of woven fabrics, other than woven fabrics solely of cotton; Of
knitted fabrics, nonwovens or felts ......................................................... -
90 - - - - -Other ...................................................................................................... -
30.06 Pharmaceutical goods specified in Note 4 to this Chapter.
3006.10.00 -Sterile surgical catgut, similar sterile suture materials (including sterile Free CCCT, LDCT, GPT, UST,
absorbable surgical or dental yarns) and sterile tissue adhesives for MT, MUST, CIAT, CT, CRT,
surgical wound closure; sterile laminaria and sterile laminaria tents; IT, NT, SLT, PT, COLT, JT,
sterile absorbable surgical or dental haemostatics; sterile surgical or PAT: Free
dental adhesion barriers, whether or not absorbable
10 - - - - -Sterile surgical catgut and similar sterile suture materials for surgical
wound closure ........................................................................................ -
90 - - - - -Other ...................................................................................................... -
3006.20.00 -Blood-grouping reagents Free CCCT, LDCT, GPT, UST,

PAT: Free

30 - 6

20 - - - - -Of animal origin ...................................................................................... -
90 - - - - -Other ...................................................................................................... -
3006.30.00 -Opacifying preparations for X-ray examinations; diagnostic reagents Free CCCT, LDCT, GPT, UST,
designed to be administered to the patient MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Opacifying preparations for X-ray examinations..................................... -
90 - - - - -Other ...................................................................................................... -
3006.40.00 -Dental cements and other dental fillings; bone reconstruction cements Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Dental cements and bone reconstruction cements ................................ -
90 - - - - -Other ...................................................................................................... -
3006.50.00 00 -First-aid boxes and kits - Free CCCT, LDCT, GPT, UST,
PAT: Free
3006.60.00 -Chemical contraceptive preparations based on hormones, on other Free CCCT, LDCT, GPT, UST,
products of heading 29.37 or on spermicides MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -In measured doses ................................................................................. -
90 - - - - -Other ...................................................................................................... -
3006.70 -Gel preparations designed to be used in human or veterinary medicine

as a lubricant for parts of the body for surgical operations or physical
examinations or as a coupling agent between the body and medical
instruments
3006.70.10 00 - - -Chemical or biological preparations, including kits containing ancillary - Free CCCT, LDCT, GPT, UST,
articles or materials, for medical diagnosis; MT, MUST, CIAT, CT, CRT,
To be employed in the insemination of animal semen IT, NT, SLT, PT, COLT, JT,
PAT: Free
3006.70.90 00 - - -Other - 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
-Other:
3006.91.00 00 - -Appliances identifiable for ostomy use - Free CCCT, LDCT, GPT, UST,
PAT: Free
3006.92.00 00 - -Waste pharmaceuticals - Free CCCT, LDCT, GPT, UST,

PAT: Free

31 - i
Chapter 31
FERTILISERS
Notes.
(a) Animal blood of heading 05.11;
(b) Separate chemically defined compounds (other than those answering to the descriptions in Note 2 (a), 3 (a), 4 (a) or 5
below); or
(c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading 38.24;
optical elements of potassium chloride (heading 90.01).
2. Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in
heading 31.05:
(a) Goods which answer to one or other of the descriptions given below:
(i) Sodium nitrate, whether or not pure;
(ii) Ammonium nitrate, whether or not pure;
(iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
(iv) Ammonium sulphate, whether or not pure;
(v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
(vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
(vii) Calcium cyanamide, whether or not pure or treated with oil;
(viii) Urea, whether or not pure.
(b) Fertilisers consisting of any of the goods described in (a) above mixed together.
(c) Fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum
or other inorganic non-fertilising substances.
(d) Liquid fertilisers consisting of the goods of subparagraph (a) (ii) or (viii) above, or of mixtures of those goods, in an
aqueous or ammoniacal solution.
heading 31.05:
(i) Basic slag;
(ii) Natural phosphates of heading 25.10, calcined or further heat-treated than for the removal of impurities;
(iii) Superphosphates (single, double or triple);
(iv) Calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluorine calculated on the dry anhydrous
product.
(b) Fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the
fluorine content limit.

31 - ii
(c) Fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine
content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.
heading 31.05:
(i) Crude natural potassium salts (for example, carnallite, kainite and sylvite);
(ii) Potassium chloride, whether or not pure, except as provided in Note 1 (c) above;
(iii) Potassium sulphate, whether or not pure;
(iv) Magnesium potassium sulphate, whether or not pure.
(b) Fertilisers consisting of any of the goods described in (a) above mixed together.
5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate

(diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 31.05.
6. For the purpose of heading 31.05, the term "other fertilisers" applies only to products of a kind used as fertilisers and
containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

31 - 1

3101.00.00 00 Animal or vegetable fertilisers, whether or not mixed together or KGM Free CCCT, LDCT, GPT, UST,
chemically treated; fertilisers produced by the mixing or chemical MT, MUST, CIAT, CT, CRT,
treatment of animal or vegetable products. IT, NT, SLT, PT, COLT, JT,
PAT: Free
31.02 Mineral or chemical fertilisers, nitrogenous.
3102.10.00 00 -Urea, whether or not in aqueous solution KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Ammonium sulphate; double salts and mixtures of ammonium sulphate

and ammonium nitrate:
3102.21.00 00 - -Ammonium sulphate KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
3102.30.00 00 -Ammonium nitrate, whether or not in aqueous solution KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3102.40.00 00 -Mixtures of ammonium nitrate with calcium carbonate or other KGM Free CCCT, LDCT, GPT, UST,
inorganic non-fertilising substances MT, MUST, CIAT, CT, CRT,
PAT: Free
3102.50.00 00 -Sodium nitrate KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
3102.60.00 00 -Double salts and mixtures of calcium nitrate and ammonium nitrate KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3102.80.00 00 -Mixtures of urea and ammonium nitrate in aqueous or ammoniacal KGM Free CCCT, LDCT, GPT, UST,
solution MT, MUST, CIAT, CT, CRT,
PAT: Free
3102.90.00 00 -Other, including mixtures not specified in the foregoing subheadings KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

31 - 2

31.03 Mineral or chemical fertilisers, phosphatic.
3103.10.00 00 -Superphosphates KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
31.04 Mineral or chemical fertilisers, potassic.
3104.20.00 00 -Potassium chloride KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
3104.30.00 00 -Potassium sulphate KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -Magnesium potassium sulphate ............................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
31.05 Mineral or chemical fertilisers containing two or three of the fertilising

elements nitrogen, phosphorus and potassium; other fertilisers; goods
of this Chapter in tablets or similar forms or in packages of a gross
weight not exceeding 10 kg.
3105.10.00 00 -Goods of this Chapter in tablets or similar forms or in packages of a KGM Free CCCT, LDCT, GPT, UST,
gross weight not exceeding 10 kg MT, MUST, CIAT, CT, CRT,
PAT: Free
3105.20.00 00 -Mineral or chemical fertilisers containing the three fertilising elements KGM Free CCCT, LDCT, GPT, UST,
nitrogen, phosphorus and potassium MT, MUST, CIAT, CT, CRT,
PAT: Free
3105.30.00 00 -Diammonium hydrogenorthophosphate (diammonium phosphate) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3105.40.00 00 -Ammonium dihydrogenorthophosphate (monoammonium phosphate) KGM Free CCCT, LDCT, GPT, UST,
and mixtures thereof with diammonium hydrogenorthophosphate MT, MUST, CIAT, CT, CRT,
(diammonium phosphate) IT, NT, SLT, PT, COLT, JT,
PAT: Free

31 - 3

-Other mineral or chemical fertilisers containing the two fertilising
elements nitrogen and phosphorus:
3105.51.00 00 - -Containing nitrates and phosphates KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
3105.60.00 00 -Mineral or chemical fertilisers containing the two fertilising elements KGM Free CCCT, LDCT, GPT, UST,
phosphorus and potassium MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free

32 - i
Chapter 32
TANNING OR DYEING EXTRACTS;

TANNINS AND THEIR DERIVATIVES; DYES,
PIGMENTS AND OTHER COLOURING MATTER;
PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
Notes.
(a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a
kind used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the forms provided
for in heading 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading
32.12);
(b) Tannates or other tannin derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or
(c) Mastics of asphalt or other bituminous mastics (heading 27.15).
2. Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
3. Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of
heading 32.06, colouring pigments of heading 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for
colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply,
however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints,
including enamels (heading 32.12), or to other preparations of heading 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.
4. Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings 39.01 to
39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.
5. The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil paints, whether
or not they are also suitable for colouring distempers.
6. The expression "stamping foils" in heading 32.12 applies only to thin sheets of a kind used for printing, for example, book
covers or hat bands, and consisting of:
(a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
(b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.

32 - 1

32.01 Tanning extracts of vegetable origin; tannins and their salts, ethers,
esters and other derivatives.
3201.10.00 00 -Quebracho extract KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
3201.20.00 00 -Wattle extract KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
32.02 Synthetic organic tanning substances; inorganic tanning substances;

tanning preparations, whether or not containing natural tanning
substances; enzymatic preparations for pre-tanning.
3202.10.00 00 -Synthetic organic tanning substances KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
3203.00.00 Colouring matter of vegetable or animal origin (including dyeing Free CCCT, LDCT, GPT, UST,
extracts but excluding animal black), whether or not chemically defined; MT, MUST, CIAT, CT, CRT,
preparations as specified in Note 3 to this Chapter based on colouring IT, NT, SLT, PT, COLT, JT,
matter of vegetable or animal origin. PAT: Free
10 - - - - -Edible colouring matter of vegetable origin and preparations based

thereon, other than for use in the manufacture of surimi or surimi-based
imitation shellfish meat........................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
32.04 Synthetic organic colouring matter, whether or not chemically defined;

preparations as specified in Note 3 to this Chapter based on synthetic
organic colouring matter; synthetic organic products of a kind used as
fluorescent brightening agents or as luminophores, whether or not
chemically defined.
-Synthetic organic colouring matter and preparations based thereon as

specified in Note 3 to this Chapter:
3204.11.00 00 - -Disperse dyes and preparations based thereon KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

32 - 2

3204.12.00 00 - -Acid dyes, whether or not premetallized, and preparations based KGM Free CCCT, LDCT, GPT, UST,
thereon; mordant dyes and preparations based thereon MT, MUST, CIAT, CT, CRT,
PAT: Free
3204.13.00 00 - -Basic dyes and preparations based thereon KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3204.14.00 00 - -Direct dyes and preparations based thereon KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3204.15.00 00 - -Vat dyes (including those usable in that state as pigments) and KGM Free CCCT, LDCT, GPT, UST,
preparations based thereon MT, MUST, CIAT, CT, CRT,
PAT: Free
3204.16.00 00 - -Reactive dyes and preparations based thereon KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3204.17 - -Pigments and preparations based thereon
3204.17.10 - - -For use in the coating, colouring or printing of textiles; Free CCCT, LDCT, GPT, UST,
Phthalocyanine pigments and preparations MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -For use in the coating, colouring or printing of textiles ........................... KGM
40 - - - - -Phthalocyanine pigments and preparations ........................................... KGM
- - -Other:
3204.17.91 00 - - - -Quinacridone pigments and preparations KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
- - - - -Pigment yellow:
21 - - - - - -Monoazo .............................................................................................. KGM
22 - - - - - -Disazo .................................................................................................. KGM
29 - - - - - -Other .................................................................................................... KGM
30 - - - - -Pigment orange ...................................................................................... KGM
40 - - - - -Pigment red ............................................................................................ KGM
50 - - - - -Pigment blue .......................................................................................... KGM
60 - - - - -Pigment green ........................................................................................ KGM
80 - - - - -Other organic pigments .......................................................................... KGM
- - - - -Preparations:

32 - 3

91 - - - - - -Dispersions of a kind used for colouring plastics ................................. KGM
92 - - - - - -Flushed pigments, press cakes and other pigment dispersions .......... KGM
99 - - - - - -Other .................................................................................................... KGM
3204.19.00 - -Other, including mixtures of colouring matter of two or more of the Free CCCT, LDCT, GPT, UST,
subheadings 3204.11 to 3204.19 MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Azoic dyes and preparations based thereon.......................................... KGM
30 - - - - -Oil, spirit or wax dyes and preparations based thereon ......................... KGM
40 - - - - -Food, drug or cosmetic dyes and preparations based thereon .............. KGM
90 - - - - -Other ...................................................................................................... KGM
3204.20.00 -Synthetic organic products of a kind used as fluorescent brightening Free CCCT, LDCT, GPT, UST,
agents MT, MUST, CIAT, CT, CRT,
PAT: Free
20 - - - - -Of a kind used in the manufacture of paper ........................................... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
3205.00.00 00 Colour lakes; preparations as specified in Note 3 to this Chapter based KGM Free CCCT, LDCT, GPT, UST,
on colour lakes. MT, MUST, CIAT, CT, CRT,
PAT: Free
32.06 Other colouring matter; preparations as specified in Note 3 to this

Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic
products of a kind used as luminophores, whether or not chemically
defined.
-Pigments and preparations based on titanium dioxide:
3206.11 - -Containing 80% or more by weight of titanium dioxide calculated on

the dry matter
3206.11.10 00 - - -For use in Canadian manufactures KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Pigments ................................................................................................ KGM
20 - - - - -Dispersions ............................................................................................ KGM
3206.19 - -Other

32 - 4

3206.19.10 00 - - -For use in the coating, colouring or printing of textiles KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Dispersions............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
3206.20.00 00 -Pigments and preparations based on chromium compounds KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Other colouring matter and other preparations:
3206.41.00 00 - -Ultramarine and preparations based thereon KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3206.42.00 00 - -Lithopone and other pigments and preparations based on zinc KGM Free CCCT, LDCT, GPT, UST,
sulphide MT, MUST, CIAT, CT, CRT,
PAT: Free
3206.49 - -Other
3206.49.10 - - -For use in the coating, colouring or printing of textiles; Free CCCT, LDCT, GPT, UST,
For use in the manufacture of acrylonitrile-butadiene-styrene (ABS) MT, MUST, CIAT, CT, CRT,
copolymers of subheading 3903.30; IT, NT, SLT, PT, COLT, JT,
Synthetic pearl essence PAT: Free
10 - - - - -For use in the coating, colouring or printing of textiles ........................... KGM

20 - - - - -Synthetic pearl essence ......................................................................... KGM
30 - - - - -For use in the manufacture of acrylonitrile-butadiene-styrene (ABS)
copolymers of subheading 3903.30 ................................................ KGM
- - -Pigments and preparations based on cadmium compounds:
3206.49.21 00 - - - -For use in the manufacture of acrylonitrile-butadiene-styrene (ABS) KGM Free CCCT, LDCT, GPT, UST,
copolymers of subheading 3903.30 MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free

32 - 5

3206.49.30 00 - - -Pigments and preparations based on hexacyanoferrates (ferrocyanides KGM Free CCCT, LDCT, GPT, UST,
and ferricyanides) MT, MUST, CIAT, CT, CRT,
PAT: Free
- - -Other inorganic pigments (including zinc grey) and preparations based

thereon, excluding black polyethylene masterbatch:
3206.49.81 00 - - - -For use in the manufacture of roofing granules KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
20 - - - - -Pigments and preparations, based on iron oxide ................................... KGM
30 - - - - -Pigment dispersions, based on inorganic pigments ............................... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
10 - - - - -Black polyethylene masterbatch ............................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
3206.50.00 00 -Inorganic products of a kind used as luminophores KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
32.07 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable

enamels and glazes, engobes (slips), liquid lustres and similar
preparations, of a kind used in the ceramic, enamelling or glass
industry; glass frit and other glass, in the form of powder, granules or
flakes.
3207.10.00 00 -Prepared pigments, prepared opacifiers, prepared colours and similar KGM Free CCCT, LDCT, GPT, UST,
preparations MT, MUST, CIAT, CT, CRT,
PAT: Free
3207.20.00 00 -Vitrifiable enamels and glazes, engobes (slips) and similar preparations KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3207.30.00 00 -Liquid lustres and similar preparations LTR Free CCCT, LDCT, GPT, UST,
PAT: Free

32 - 6

3207.40.00 -Glass frit and other glass, in the form of powder, granules or flakes Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Glass frit ................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
32.08 Paints and varnishes (including enamels and lacquers) based on

synthetic polymers or chemically modified natural polymers, dispersed
or dissolved in a non-aqueous medium; solutions as defined in Note 4 to
this Chapter.
3208.10.00 -Based on polyesters 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
10 - - - - -Varnishes, including lacquers................................................................. LTR
20 - - - - -Paints, including enamels....................................................................... LTR
30 - - - - -Solutions as defined in Chapter Note 4 .................................................. LTR
3208.20.00 -Based on acrylic or vinyl polymers 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
3208.90 -Other
3208.90.10 00 - - -To be employed in the manufacture of semiconductor devices LTR Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
GPT: 3%
32.09 Paints and varnishes (including enamels and lacquers) based on

synthetic polymers or chemically modified natural polymers, dispersed
or dissolved in an aqueous medium.
3209.10.00 -Based on acrylic or vinyl polymers 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%

32 - 7

20 - - - - -Paints, including enamels ...................................................................... LTR

PAT: Free
GPT: 3%
3210.00.00 Other paints and varnishes (including enamels, lacquers and 6.5% CCCT, LDCT, UST, MT,
distempers); prepared water pigments of a kind used for finishing MUST, CIAT, CT, CRT, IT,
leather. NT, SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
90 - - - - -Other ...................................................................................................... LTR
3211.00.00 00 Prepared driers. KGM 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
32.12 Pigments (including metallic powders and flakes) dispersed in non-

aqueous media, in liquid or paste form, of a kind used in the
manufacture of paints (including enamels); stamping foils; dyes and
other colouring matter put up in forms or packings for retail sale.
3212.10.00 00 -Stamping foils - Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -Pigments based on aluminum powders and flakes ................................ KGM
80 - - - - -Other pigments....................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
32.13 Artists', students' or signboard painters' colours, modifying tints,

amusement colours and the like, in tablets, tubes, jars, bottles, pans or
in similar forms or packings.
3213.10.00 00 -Colours in sets - 6.5% AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
3213.90 -Other

32 - 8

3213.90.10 00 - - -Water colours, in liquid or powder form, in jars, bottles or tins - 6.5% CCCT, LDCT, UST, MT,
PAT: Free
AUT: 4%
NZT: 4%
GPT: 3%
3213.90.90 00 - - -Other - 6.5% AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
32.14 Glaziers' putty, grafting putty, resin cements, caulking compounds and
other mastics; painters' fillings; non-refractory surfacing preparations
for faades, indoor walls, floors, ceilings or the like.
3214.10 -Glaziers' putty, grafting putty, resin cements, caulking compounds and
other mastics; painters' fillings
3214.10.10 00 - - -Containing phenol-formaldehyde resin, for use in the manufacture of KGM Free CCCT, LDCT, GPT, UST,
filament lamps; MT, MUST, CIAT, CT, CRT,
Polyester or epoxide-based mastic, electrically insulating or conductive, IT, NT, SLT, PT, COLT, JT,
for use in the manufacture or refurbishing of electrical generators PAT: Free

PAT: Free
GPT: 3%
10 - - - - -Caulking compounds .............................................................................. KGM
20 - - - - -Painters' fillings....................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
GPT: 3%
10 - - - - -Based on rubber ..................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
32.15 Printing ink, writing or drawing ink and other inks, whether or not
concentrated or solid.
-Printing ink:
3215.11.00 00 - -Black KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free

32 - 9

10 - - - - -For newspapers ..................................................................................... KGM
20 - - - - -Flexographic........................................................................................... KGM
30 - - - - -Lithographic, offset................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free

33 - i
Chapter 33
ESSENTIAL OILS AND RESINOIDS; PERFUMERY,

COSMETIC OR TOILET PREPARATIONS
Notes.
(a) Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;
(b) Soap or other products of heading 34.01; or
(c) Gum, wood or sulphate turpentine or other products of heading 38.05.
2. The expression "odoriferous substances" in heading 33.02 refers only to the substances of heading 33.01, to odoriferous
constituents isolated from those substances or to synthetic aromatics.
3. Headings 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous
solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such
use.
4. The expression "perfumery, cosmetic or toilet preparations" in heading 33.07 applies, inter alia, to the following products:
scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated
with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with
perfume or cosmetics; animal toilet preparations.

33 - 1

33.01 Essential oils (terpeneless or not), including concretes and absolutes;

resinoids; extracted oleoresins; concentrates of essential oils in fats, in
fixed oils, in waxes or the like, obtained by enfleurage or maceration;
terpenic by-products of the deterpenation of essential oils; aqueous
distillates and aqueous solutions of essential oils.
-Essential oils of citrus fruit:
3301.12.00 00 - -Of orange KGM Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
3301.13.00 00 - -Of lemon KGM Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
3301.19 - -Other
3301.19.10 00 - - -Of bergamot; KGM Free CCCT, LDCT, GPT, UST,

Of lime MT, CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
-Essential oils other than those of citrus fruit:
3301.24.00 00 - -Of peppermint (Mentha piperita) KGM 3% CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
3301.25.00 - -Of other mints Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Of spear mint.......................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Of clove .................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
3301.30 -Resinoids

33 - 2

3301.30.10 00 - - -Oleoresin paprika KGM Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
33.02 Mixtures of odoriferous substances and mixtures (including alcoholic

solutions) with a basis of one or more of these substances, of a kind
used as raw materials in industry; other preparations based on
odoriferous substances, of a kind used for the manufacture of
beverages.
3302.10 -Of a kind used in the food or drink industries
- - -Compound alcoholic preparations of a kind used for the manufacture of

beverages:
3302.10.11 00 - - - -With an alcoholic strength by volume exceeding 0.5% vol LTR Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
3302.10.12 00 - - - -With an alcoholic strength by volume not exceeding 0.5% vol LTR Free AUT, NZT, CCCT, LDCT,
PAT: Free

PAT: Free
3302.90.00 -Other 5% CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Perfume oil mixtures and blends, consisting of products ready for use
as finished perfume bases ..................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
3303.00.00 Perfumes and toilet waters. 6.5% CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Perfumes ................................................................................................ KGM
20 - - - - -Toilet waters ........................................................................................... KGM

33 - 3

33.04 Beauty or make-up preparations and preparations for the care of the
skin (other than medicaments), including sunscreen or sun tan
preparations; manicure or pedicure preparations.
3304.10.00 00 -Lip make-up preparations - 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
3304.20.00 00 -Eye make-up preparations - 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
3304.30.00 00 -Manicure or pedicure preparations - 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
-Other:
3304.91.00 00 - -Powders, whether or not compressed - 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
3304.99 - -Other
3304.99.10 00 - - -Preparations for the application and maintenance of ostomy appliances or - Free CCCT, LDCT, GPT, UST,
of briefs, underpants, panties, napkins (diapers), napkin (diaper) liners and MT, MUST, CIAT, CT, CRT,
similar sanitary articles for incontinence, designed to be worn by persons, IT, NT, SLT, PT, COLT, JT,
excluding those of a kind for babies PAT: Free

PAT: Free
GPT: 3%
10 - - - - -Sunscreen preparations ......................................................................... -
20 - - - - -Face, hand and body creams and lotions .............................................. -
90 - - - - -Other ...................................................................................................... -
33.05 Preparations for use on the hair.
3305.10.00 00 -Shampoos - 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%

33 - 4

3305.20.00 00 -Preparations for permanent waving or straightening - 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
3305.30.00 00 -Hair lacquers KGM 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%

PAT: Free
GPT: 3%
33.06 Preparations for oral or dental hygiene, including denture fixative pastes
and powders; yarn used to clean between the teeth (dental floss), in
individual retail packages.
3306.10.00 -Dentifrices 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
10 - - - - -Toothpaste.............................................................................................. -
20 - - - - -Denture cleaners .................................................................................... -
90 - - - - -Other ...................................................................................................... -
3306.20.00 00 -Yarn used to clean between the teeth (dental floss) KGM 8% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 5%

PAT: Free
GPT: 3%
33.07 Pre-shave, shaving or after-shave preparations, personal deodorants,

bath preparations, depilatories and other perfumery, cosmetic or toilet
preparations, not elsewhere specified or included; prepared room
deodorizers, whether or not perfumed or having disinfectant properties.
3307.10.00 00 -Pre-shave, shaving or after-shave preparations - 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%

33 - 5

3307.20.00 00 -Personal deodorants and antiperspirants - 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
3307.30.00 -Perfumed bath salts and other bath preparations 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
10 - - - - -Bath salts ............................................................................................... KGM
20 - - - - -Bath oils ................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
-Preparations for perfuming or deodorizing rooms, including

odoriferous preparations used during religious rites:
3307.41.00 00 - -"Agarbatti" and other odoriferous preparations which operate by - 6.5% CCCT, LDCT, GPT, UST,
burning MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
GPT: 3%

PAT: Free
GPT: 3%
10 - - - - -Animal toilet preparations....................................................................... -
20 - - - - -Contact lens solutions ............................................................................ -
90 - - - - -Other ...................................................................................................... -

34 - i
Chapter 34
SOAP, ORGANIC SURFACE-ACTIVE AGENTS,

WASHING PREPARATIONS, LUBRICATING PREPARATIONS,
ARTIFICIAL WAXES, PREPARED WAXES, POLISHING
OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES,
MODELLING PASTES, ''DENTAL WAXES'' AND
DENTAL PREPARATIONS WITH A BASIS OF PLASTER
Notes.
(a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading
15.17);
(b) Separate chemically defined compounds; or
(c) Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active
agents (heading 33.05, 33.06 or 33.07).
2. For the purpose of heading 34.01, the expression "soap" applies only to soap soluble in water. Soap and the other products
of heading 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments).
Products containing abrasive powders remain classified in heading 34.01 only if in the form of bars, cakes or moulded pieces
or shapes. In other forms they are to be classified in heading 34.05 as "scouring powders and similar preparations".
3. For the purpose of heading 34.02, "organic surface-active agents" are products which when mixed with water at a
concentration of 0.5% at 20C and left to stand for one hour at the same temperature:
(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and
(b) reduce the surface tension of water to 4.5 x 10-2 N/m (45 dyne/cm) or less.
4. In heading 34.03 the expression "petroleum oils and oils obtained from bituminous minerals" applies to the products defined
in Note 2 to Chapter 27.
5. In heading 34.04, subject to the exclusions provided below, the expression "artificial waxes and prepared waxes" applies only
to:
(a) Chemically produced organic products of a waxy character, whether or not water-soluble;
(b) Products obtained by mixing different waxes;
(c) Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other
materials.
The heading does not apply to:
(a) Products of heading 15.16, 34.02 or 38.23, even if having a waxy character;
(b) Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 15.21;
(c) Mineral waxes or similar products of heading 27.12, whether or not intermixed or merely coloured; or
(d) Waxes mixed with, dispersed in or dissolved in a liquid medium (headings 34.05, 38.09, etc.).

34 - 1

34.01 Soap; organic surface-active products and preparations for use as soap,
in the form of bars, cakes, moulded pieces or shapes, whether or not
containing soap; organic surface-active products and preparations for
washing the skin, in the form of liquid or cream and put up for retail sale,
whether or not containing soap; paper, wadding, felt and nonwovens,
impregnated, coated or covered with soap or detergent.
-Soap and organic surface-active products and preparations, in the form

of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and
nonwovens, impregnated, coated or covered with soap or detergent:
3401.11 - -For toilet use (including medicated products)
3401.11.10 00 - - -Castile soap KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
GPT: 3%
3401.19.00 - -Other 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
10 - - - - -Surface active products and preparations, whether or not containing
soap ....................................................................................................... KGM
20 - - - - -Laundry soap ......................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
3401.20 -Soap in other forms
3401.20.10 00 - - -Laundry soap for washing clothes and other linens KGM 2.5% CCCT, LDCT, GPT, UST,
PAT: Free
3401.20.20 00 - - -Soap pellets containing sodium soaps of fatty acids and glycerol, for use in KGM Free CCCT, LDCT, GPT, UST,
the manufacture of bar soaps MT, MUST, CIAT, CT, CRT,
PAT: Free
3401.20.30 00 - - -Dry soap for use as a lubricant in wire drawing in the manufacture of KGM Free CCCT, LDCT, GPT, UST,
pneumatic tires MT, MUST, CIAT, CT, CRT,
PAT: Free

34 - 2

PAT: Free
GPT: 3%
10 - - - - -Liquid ...................................................................................................... KGM
20 - - - - -Powder ................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
3401.30.00 00 -Organic suface-active products and preparations for washing the skin, KGM 6.5% CCCT, LDCT, UST, MT,
in the form of liquid or cream and put up for retail sale, whether or not MUST, CIAT, CT, CRT, IT,
containing soap NT, SLT, PT, COLT, JT,
PAT: Free
AUT: 4%
NZT: 4%
GPT: 3%
34.02 Organic surface-active agents (other than soap); surface-active

preparations, washing preparations (including auxiliary washing
preparations) and cleaning preparations, whether or not containing
soap, other than those of heading 34.01.
-Organic surface-active agents, whether or not put up for retail sale:
3402.11 - -Anionic
3402.11.10 00 - - -Sodium alkylbenzene sulphonates for use in the manufacture of slow KGM Free CCCT, LDCT, GPT, UST,
dissolving inside toilet tank solids of heading 34.02 or 38.08 MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
AUT: 4%
NZT: 4%
GPT: 3%
10 - - - - -Based on sulphates ................................................................................ KGM
20 - - - - -Based on sulphonates ............................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
3402.12.00 00 - -Cationic KGM 6.5% CCCT, LDCT, UST, MT,

PAT: Free
AUT: 4%
NZT: 4%
GPT: 3%
3402.13 - -Non-ionic
3402.13.10 00 - - -Polyether polyols, with a hydroxyl number of 265 or more, for use in the KGM Free CCCT, LDCT, GPT, UST,
manufacture of polyurethane moulding compositions MT, MUST, CIAT, CT, CRT,
PAT: Free

34 - 3

PAT: Free
AUT: 4%
NZT: 4%
GPT: 3%
- - - - -Based on ethoxylated alcohols:
11 - - - - - -Of fatty alcohol ..................................................................................... KGM
12 - - - - - -Of alkyl phenol ..................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Based on carboxylic esters .................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
AUT: 4%
NZT: 4%
GPT: 3%
3402.20 -Preparations put up for retail sale
3402.20.10 00 - - -Automatic dishwasher detergents KGM 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%

PAT: Free
AUT: 4%
NZT: 4%
GPT: 3%
- - - - -Detergents:
11 - - - - - -Laundry ................................................................................................ KGM
12 - - - - - -Dishwashing, other than automatic dishwasher detergents................. KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Window-cleaning preparations ............................................................... KGM
30 - - - - -Oven-cleaning preparations ................................................................... KGM
40 - - - - -Metal-cleaning preparations, household type, excluding cutlery
cleaning preparations of heading 34.05 ................................................. KGM
50 - - - - -Toilet-bowl cleaning preparations........................................................... KGM
60 - - - - -Rug and carpet cleaning preparations ................................................... KGM
70 - - - - -Bleaching and blueing preparations, household type ............................ KGM
90 - - - - -Other ...................................................................................................... KGM
3402.90 -Other

34 - 4

3402.90.10 00 - - -Chemical antioxidants, hardeners, inhibitors, restrainers, sensitizers and KGM Free CCCT, LDCT, GPT, UST,
stabilizers for use in the manufacture of photographic emulsions; MT, MUST, CIAT, CT, CRT,
To be employed in removing salts or water from crude petroleum oils; IT, NT, SLT, PT, COLT, JT,
To be employed as drilling mud or additives therefor in drilling for minerals, PAT: Free
natural gas, oil or water
- - -Other:
3402.90.91 00 - - - -For use in Canadian manufactures KGM Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free

PAT: Free
AUT: 4%
NZT: 4%
GPT: 3%
34.03 Lubricating preparations (including cutting-oil preparations, bolt or nut

release preparations, anti-rust or anti-corrosion preparations and mould
release preparations, based on lubricants) and preparations of a kind
used for the oil or grease treatment of textile materials, leather, furskins
or other materials, but excluding preparations containing, as basic
constituents, 70% or more by weight of petroleum oils or of oils
obtained from bituminous minerals.
-Containing petroleum oils or oils obtained from bituminous minerals:
3403.11 - -Preparations for the treatment of textile materials, leather, furskins or

other materials
3403.11.10 00 - - -Lubricating oil preparations based in part on petroleum LTR 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%

PAT: Free
GPT: 3%
3403.19 - -Other
- - -Lubricating oil preparations based in part on petroleum:
3403.19.11 00 - - - -For use in Canadian manufactures; LTR Free CCCT, LDCT, GPT, UST,
Other oil-based lubricating preparations for wet drawing of tire wire MT, MUST, CIAT, CT, CRT,
PAT: Free

34 - 5

PAT: Free
GPT: 3%
10 - - - - -For automotive use ................................................................................ LTR
90 - - - - -Other ...................................................................................................... LTR
- - -Other:
3403.19.91 00 - - - - -For use in Canadian manufactures LTR Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
GPT: 3%
90 - - - - -Other
............................................................................................................... LTR
-Other:
3403.91 - -Preparations for the treatment of textile materials, leather, furskins or

other materials
3403.91.10 00 - - -For use in stuffing or dressing leather or furskins LTR Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
GPT: 3%
3403.99 - -Other
3403.99.10 00 - - -For use in Canadian manufactures LTR Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
GPT: 3%
90 - - - - -Other ..................................................................................................... LTR
34.04 Artificial waxes and prepared waxes.

34 - 6

3404.20 -Of poly(oxyethylene) (polyethylene glycol)
3404.20.10 00 - - -Artificial waxes, for use in the manufacture of acrylonitrile-butadiene- KGM Free CCCT, LDCT, GPT, UST,
styrene (ABS) copolymers of subheading 3903.30 MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
GPT: 3%
3404.90 -Other
3404.90.10 00 - - -Chemically modified polyethylene glycol wax for use in the manufacture of KGM Free CCCT, LDCT, GPT, UST,
tackifier dispersions; MT, MUST, CIAT, CT, CRT,
Diamides, produced by the reaction of ethylenediamine with fatty acids of IT, NT, SLT, PT, COLT, JT,
heading 38.23, for use in the manufacture of moulded articles of wood PAT: Free
pulp composition;
Of polyethylene having a number-average molecular weight not
exceeding 4,000;
Rheological additives composed of fatty esters and fatty amides, derived
from hydrogenated castor oil;
Wax composed of fatty acid alkyl ketene dimer for use in the manufacture
of sizing agents or sizing preparations
3404.90.20 00 - - -Of chemically modified lignite KGM 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%

PAT: Free
34.05 Polishes and creams, for footwear, furniture, floors, coachwork, glass or
metal, scouring pastes and powders and similar preparations (whether
or not in the form of paper, wadding, felt, nonwovens, cellular plastics or
cellular rubber, impregnated, coated or covered with such preparations),
excluding waxes of heading 34.04.
3405.10 -Polishes, creams and similar preparations for footwear or leather
3405.10.10 00 - - -Liquid shoe shine preparations for use in the manufacture of shoe care - Free CCCT, LDCT, GPT, UST,
products MT, MUST, CIAT, CT, CRT,
PAT: Free
3405.10.90 - - -Other 6.5% CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -For footwear ........................................................................................... -

34 - 7

20 - - - - -For leather.............................................................................................. -
3405.20.00 00 -Polishes, creams and similar preparations for the maintenance of - 6.5% CCCT, LDCT, GPT, UST,
wooden furniture, floors or other woodwork MT, MUST, CIAT, CT, CRT,
PAT: Free
3405.30.00 00 -Polishes and similar preparations for coachwork, other than metal - 6.5% CCCT, LDCT, GPT, UST,
polishes MT, MUST, CIAT, CT, CRT,
PAT: Free
3405.40.00 00 -Scouring pastes and powders and other scouring preparations KGM 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
3405.90.00 -Other 6.5% CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Cutlery polish ......................................................................................... -
90 - - - - -Other ...................................................................................................... -
3406.00 Candles, tapers and the like.
3406.00.10 00 - - -For birthdays, Christmas and other festive occasions KGM 5.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%

PAT: Free
GPT: 3%
3407.00 Modelling pastes, including those put up for children's amusement;

preparations known as "dental wax" or as "dental impression
compounds", put up in sets, in packings for retail sale or in plates,
horseshoe shapes, sticks or similar forms; other preparations for use in
dentistry, with a basis of plaster (of calcined gypsum or calcium
sulphate).
3407.00.10 00 - - -Modelling pastes KGM 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
3407.00.20 00 - - -Dental impression compounds excluding those based on silicone KGM 6.5% CCCT, LDCT, UST, MT,
polymers MUST, CIAT, CT, CRT, IT,
PAT: Free
GPT: 3%

34 - 8


PAT: Free
10 - - - - -Dental impression compounds, based on silicone polymers.................. KGM
90 - - - - -Other ...................................................................................................... KGM

35 - i
Chapter 35
ALBUMINOIDAL SUBSTANCES;
MODIFIED STARCHES; GLUES; ENZYMES
Notes.
(a) Yeasts (heading 21.02);
(b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other
products of Chapter 30;
(c) Enzymatic preparations for pre-tanning (heading 32.02);
(d) Enzymatic soaking or washing preparations or other products of Chapter 34;
(e) Hardened proteins (heading 39.13); or
(f) Gelatin products of the printing industry (Chapter 49).
2. For the purpose of heading 35.05, the term "dextrins" means starch degradation products with a reducing sugar content,
expressed as dextrose on the dry substance, not exceeding 10%.
Such products with a reducing sugar content exceeding 10% fall in heading 17.02.
Supplementary Note.
1. Milk protein substances with a milk protein content of 85% or more by weight, calculated on the dry matter, are classified in
tariff item No. 3504.00.11 or 3504.00.12. Milk protein substances with a milk protein content of less than 85% by weight,
calculated on the dry matter, are classified in Chapter 4 (subheading 0404.90).
1. For the purposes of classification Nos. 3506.91.90.10 to 3506.91.90.90, adhesives based on copolymers shall be classified
according to the principle for the classification of copolymers outlined in the Explanatory Notes to Chapter 39.

35 - 1

35.01 Casein, caseinates and other casein derivatives; casein glues.
3501.10.00 00 -Casein KGM Free AUT, NZT, CCCT, LDCT,

PAT: Free

SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Casein glues, for use in the manufacture of gummed tapes, coated
abrasives, greaseless abrasive compounds or matches; Caseinates,
for use in Canadian manufactures ......................................................... KGM
80 - - - - -Other casein glues ................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
35.02 Albumins (including concentrates of two or more whey proteins,

containing by weight more than 80% whey proteins, calculated on the
dry matter), albuminates and other albumin derivatives.
-Egg albumin:
3502.11 - -Dried
CRT, PT, JT: Free
COLT: 3.5%
PAT: 5%
3502.19 - -Other
CRT, PT, JT: Free
COLT: 2.84/kg
PAT: 3.97/kg
3502.20.00 00 -Milk albumin, including concentrates of two or more whey proteins KGM 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%

PAT: Free
GPT: 3%
3503.00 Gelatin (including gelatin in rectangular (including square) sheets,

whether or not surface-worked or coloured) and gelatin derivatives;
isinglass; other glues of animal origin, excluding casein glues of
heading 35.01.

35 - 2

3503.00.10 - - -Edible gelatin for use in the manufacture of capsules for medicinal or Free CCCT, LDCT, GPT, UST,
pharmaceutical preparations; MT, CIAT, CT, CRT, IT, NT,
Glues of animal origin for use in the manufacture of gummed tapes, SLT, PT, COLT, JT,
coated abrasives, greaseless abrasive compounds or matches; PAT: Free
Inedible bone gelatin for use in the manufacture of photographic
emulsions
10 - - - - -Edible gelatin, for use in the manufacture of capsules for medicinal or

pharmaceutical preparations .................................................................. KGM
30 - - - - -Glues of animal origin, for use in the manufacture of gummed tapes,
coated abrasives, greaseless abrasive compounds or matches ............ KGM
90 - - - - -Other ...................................................................................................... KGM
3503.00.20 00 - - -Edible gelatin from beef hide for use in Canadian manufactures; KGM Free AUT, NZT, CCCT, LDCT,
Hydrolyzed edible gelatin for use in Canadian manufactures GPT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

SLT, PT, COLT, JT,
PAT: Free
AUT: 0.5%
NZT: 0.5%
GPT: 3%
10 - - - - -Edible gelatin .......................................................................................... KGM
30 - - - - -Glues of animal origin............................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
3504.00 Peptones and their derivatives; other protein substances and their
derivatives, not elsewhere specified or included; hide powder, whether
or not chromed.
- - -Milk protein substances:
MT, CIAT, CT, CRT: Free
3504.00.12 00 - - - -Over access commitment KGM 270% but not UST, MT, CIAT, CT,
less than CRT: Free
$3.15/kg

CIAT, CT, CRT: Free
GPT: 3%
35.05 Dextrins and other modified starches (for example, pregelatinized or

esterified starches); glues based on starches, or on dextrins or other
modified starches.
3505.10 -Dextrins and other modified starches
- - -Etherified or esterified starches:

35 - 3

3505.10.11 00 - - - -Cationic potato starch for use in the manufacture of paper or paperboard KGM Free CCCT, LDCT, GPT, UST,
COLT, JT, PAT: Free

JT, PAT: Free
GPT: 3%
3505.10.20 00 - - -Pregelatinized starch; KGM 6.5% CCCT, LDCT, UST, MT,

Soluble starch (amylogen) CIAT, CT, CRT, PT, COLT,
JT, PAT: Free
GPT: 3%

COLT, JT, PAT: Free
10 - - - - -Dextrins .................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
3505.20 -Glues
3505.20.10 00 - - -Blend of potato starch and synthetic polymer for use in the manufacture of KGM Free CCCT, LDCT, GPT, UST,
pre-pasted wallpaper MT, CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
35.06 Prepared glues and other prepared adhesives, not elsewhere specified
or included; products suitable for use as glues or adhesives, put up for
retail sale as glues or adhesives, not exceeding a net weight of 1 kg.
3506.10.00 -Products suitable for use as glues or adhesives, put up for retail sale as 6.5% CCCT, LDCT, UST, MT,
glues or adhesives, not exceeding a net weight of 1 kg MUST, CIAT, CT, CRT, IT,
PAT: Free
GPT: 3%
10 - - - - -Based on rubber..................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Other:
3506.91 - -Adhesives based on polymers of headings 39.01 to 39.13 or on rubber
3506.91.10 - - -To be employed in the manufacture of semiconductor devices; Free CCCT, LDCT, GPT, UST,
Hot melt adhesives, based on polyamides, for use in the manufacture of MT, MUST, CIAT, CT, CRT,
interlinings or findings for clothing IT, NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Epoxide resins........................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM

35 - 4

PAT: Free
GPT: 3%
10 - - - - -Epoxide resins ........................................................................................ KGM
20 - - - - -Polymers of vinyl acetate........................................................................ KGM
30 - - - - -Acrylic polymers ..................................................................................... KGM
40 - - - - -Urea-, phenol- or melamine-formaldehyde resins .................................. KGM
50 - - - - -Polymers of ethylene .............................................................................. KGM
60 - - - - -Silicones ................................................................................................. KGM
70 - - - - -Rubber cement ....................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
GPT: 3%
35.07 Enzymes; prepared enzymes not elsewhere specified or included.
3507.10.00 00 -Rennet and concentrates thereof KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
20 - - - - -Amylases and proteases, obtained from micro-organisms..................... KGM
90 - - - - -Other ...................................................................................................... KGM

36 - i
Chapter 36
EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES;

PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS
Notes.
1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a) or (b) below.
2. The expression "articles of combustible materials" in heading 36.06 applies only to:
(a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar
forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;
(b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity
not exceeding 300 cm; and
(c) Resin torches, firelighters and the like.

36 - 1

3601.00.00 00 Propellent powders. KGM 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
3602.00.00 Prepared explosives, other than propellent powders. 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
- - - - -Explosives, put up in cartridges, sticks or other forms, suitable for
blasting:
11 - - - - - -Based on nitroglycerin ......................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
3603.00.00 Safety fuses; detonating fuses; percussion or detonating caps; igniters; 6.5% CCCT, LDCT, UST, MT,
electric detonators. MUST, CIAT, CT, CRT, IT,
PAT: Free
GPT: 3%
10 - - - - -Safety fuses or detonating fuses............................................................ -
40 - - - - -Igniters or electric detonators................................................................. -
50 - - - - -Percussion or detonating caps............................................................... -
36.04 Fireworks, signalling flares, rain rockets, fog signals and other
pyrotechnic articles.
3604.10.00 00 -Fireworks KGM 6.5% CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -Signalling flares...................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
3605.00.00 00 Matches, other than pyrotechnic articles of heading 36.04. - 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
36.06 Ferro-cerium and other pyrophoric alloys in all forms; articles of

combustible materials as specified in Note 2 to this Chapter.
3606.10.00 00 -Liquid or liquefied-gas fuels in containers of a kind used for filling or - 6.5% CCCT, LDCT, UST, MT,
refilling cigarette or similar lighters and of a capacity not exceeding MUST, CIAT, CT, CRT, IT,
300 cm3 NT, SLT, PT, COLT, JT,
PAT: Free
GPT: 3%

36 - 2


PAT: Free
GPT: 3%
10 - - - - -Solid fuels ............................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

37 - i
Chapter 37
PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
Notes.
1. This Chapter does not cover waste or scrap.
2. In this Chapter the word "photographic" relates to the process by which visible images are formed, directly or indirectly, by the
action of light or other forms of radiation on photosensitive surfaces.

37 - 1

37.01 Photographic plates and film in the flat, sensitized, unexposed, of any
material other than paper, paperboard or textiles; instant print film in the
flat, sensitized, unexposed, whether or not in packs.
3701.10.00 -For X-ray Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Medical, other than dental ...................................................................... MTK
90 - - - - -Other ...................................................................................................... MTK
3701.20.00 00 -Instant print film NMB 6.5% CCCT, LDCT, GPT, UST,
PAT: Free
3701.30 -Other plates and film, with any side exceeding 255 mm
3701.30.10 00 - - -Plates, with a resolution capability of not less than 500 line pairs per MTK Free CCCT, LDCT, GPT, UST,
millimetre, for use in the manufacture of photomasks used in the MT, MUST, CIAT, CT, CRT,
production of integrated circuits IT, NT, SLT, PT, COLT, JT,
PAT: Free
3701.30.20 00 - - -Other plates MTK 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
- - -Film:
3701.30.31 00 - - - -For use in the production of replications of exposed and developed MTK Free CCCT, LDCT, GPT, UST,
cinematographic film MT, MUST, CIAT, CT, CRT,
PAT: Free
3701.30.39 00 - - - -Other MTK 6.5% CCCT, LDCT, GPT, UST,

PAT: Free
-Other:
3701.91 - -For colour photography (polychrome)
3701.91.10 00 - - -Plates MTK 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
3701.91.20 00 - - -Film MTK 6.5% CCCT, LDCT, GPT, UST,

PAT: Free

37 - 2

3701.99 - -Other
3701.99.10 00 - - -Photopolymer resist film; MTK Free CCCT, LDCT, GPT, UST,
Plates, with a resolution capability of not less than 500 line pairs per MT, MUST, CIAT, CT, CRT,
millimetre, for use in the manufacture of photomasks used in the IT, NT, SLT, PT, COLT, JT,
production of integrated circuits PAT: Free
3701.99.20 00 - - -Other plates MTK 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
3701.99.30 00 - - -Other film MTK 6.5% CCCT, LDCT, GPT, UST,

PAT: Free
37.02 Photographic film in rolls, sensitized, unexposed, of any material other

than paper, paperboard or textiles; instant print film in rolls, sensitized,
unexposed.
3702.10.00 00 -For X-ray MTK Free CCCT, LDCT, GPT, UST,

PAT: Free
-Other film, without perforations, of a width not exceeding 105 mm:
3702.31.00 00 - -For colour photography (polychrome) MTK 6.5% CCCT, LDCT, GPT, UST,
PAT: Free
3702.32.00 00 - -Other, with silver halide emulsion MTK 6.5% CCCT, LDCT, GPT, UST,
PAT: Free
3702.39.00 00 - -Other MTK 6.5% CCCT, LDCT, GPT, UST,

PAT: Free
-Other film, without perforations, of a width exceeding 105 mm:
3702.41.00 00 - -Of a width exceeding 610 mm and of a length exceeding 200 m, for MTK 6.5% CCCT, LDCT, GPT, UST,
colour photography (polychrome) MT, MUST, CIAT, CT, CRT,
PAT: Free
3702.42 - -Of a width exceeding 610 mm and of a length exceeding 200 m, other
than for colour photography

37 - 3

3702.42.10 00 - - -Duplicating, scanner or continuous tone graphic arts film, of a width of MTK Free CCCT, LDCT, GPT, UST,
762 mm or more, for use in the manufacture of photographic film MT, MUST, CIAT, CT, CRT,
PAT: Free
3702.42.90 00 - - -Other MTK 6.5% CCCT, LDCT, GPT, UST,

PAT: Free
3702.43 - -Of a width exceeding 610 mm and of a length not exceeding 200 m
3702.43.20 00 - - -Instant print film MTK 6.5% CCCT, LDCT, GPT, UST,
PAT: Free
3702.43.90 00 - - -Other MTK Free CCCT, LDCT, GPT, UST,

PAT: Free
3702.44 - -Of a width exceeding 105 mm but not exceeding 610 mm
3702.44.20 00 - - -Instant print film MTK 6.5% CCCT, LDCT, GPT, UST,
PAT: Free
3702.44.90 00 - - -Other MTK Free CCCT, LDCT, GPT, UST,

PAT: Free
-Other film, for colour photography (polychrome):
3702.52.00 00 - -Of a width not exceeding 16 mm MTK 6.5% CCCT, LDCT, GPT, UST,
PAT: Free
3702.53.00 00 - -Of a width exceeding 16 mm but not exceeding 35 mm and of a length NMB 6.5% CCCT, LDCT, GPT, UST,
not exceeding 30 m, for slides MT, MUST, CIAT, CT, CRT,
PAT: Free
3702.54 - -Of a width exceeding 16 mm but not exceeding 35 mm and of a length

not exceeding 30 m, other than for slides
3702.54.10 00 - - -For use in the production of replications of exposed and developed NMB Free CCCT, LDCT, GPT, UST,
cinematographic film MT, MUST, CIAT, CT, CRT,
PAT: Free

37 - 4

PAT: Free
3702.55.00 00 - -Of a width exceeding 16 mm but not exceeding 35 mm and of a length MTK Free CCCT, LDCT, GPT, UST,
exceeding 30 m MT, MUST, CIAT, CT, CRT,
PAT: Free
3702.56.00 00 - -Of a width exceeding 35 mm MTK Free CCCT, LDCT, GPT, UST,
PAT: Free
-Other:
3702.96.00 00 - -Of a width not exceeding 35 mm and of a length not exceeding 30 m MTK 6.5% CCCT, LDCT, GPT, UST,
PAT: Free
3702.97.00 00 - -Of a width not exceeding 35 mm and of a length exceeding 30 m MTK 6.5% CCCT, LDCT, GPT, UST,
PAT: Free
3702.98.00 00 - -Of a width exceeding 35 mm MTK 6.5% CCCT, LDCT, GPT, UST,
PAT: Free
37.03 Photographic paper, paperboard and textiles, sensitized, unexposed.
3703.10.00 00 -In rolls of a width exceeding 610 mm MTK 6.5% CCCT, LDCT, GPT, UST,
PAT: Free
3703.20.00 -Other, for colour photography (polychrome) 6.5% CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Silver halide paper.................................................................................. MTK
90 - - - - -Other ...................................................................................................... MTK
3703.90 -Other
3703.90.10 00 - - -Paper, in rolls, used with photographic transmission machines, to be MTK Free CCCT, LDCT, GPT, UST,
employed in the production of newspapers, magazines or periodicals MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free

37 - 5

3704.00 Photographic plates, film, paper, paperboard and textiles, exposed but
not developed.
3704.00.10 00 - - -Film to be employed in the production of printing plates, rolls or cylinders MTK Free CCCT, LDCT, GPT, UST,
for the reproduction of non-advertising material in newspapers, or for MT, MUST, CIAT, CT, CRT,
printing books or music, or for printing periodical publications entitled to IT, NT, SLT, PT, COLT, JT,
second-class mailing privileges, the pages of which are regularly bound, PAT: Free
wire-stitched or otherwise fastened together, excluding catalogues

PAT: Free
37.05 Photographic plates and film, exposed and developed, other than
cinematographic film.
3705.10 -For offset reproduction
3705.10.10 00 - - -Film to be employed in the production of printing plates, rolls or cylinders NMB Free CCCT, LDCT, GPT, UST,
for the reproduction of non-advertising material in newspapers, or for MT, MUST, CIAT, CT, CRT,
printing books or music, or for printing periodical publications entitled to IT, NT, SLT, PT, COLT, JT,
second-class mailing privileges, the pages of which are regularly bound, PAT: Free
wire-stitched or otherwise fastened together, excluding catalogues

PAT: Free
3705.90 -Other
3705.90.10 00 - - -Contact halftone film screens for the production of printing plates; - Free CCCT, LDCT, GPT, UST,
Film to be employed in the production of printing plates, rolls or cylinders MT, MUST, CIAT, CT, CRT,
for the reproduction of non-advertising material in newspapers, or for IT, NT, SLT, PT, COLT, JT,
printing books or music, or for printing periodical publications entitled to PAT: Free
second-class mailing privileges, the pages of which are regularly bound,
wire-stitched or otherwise fastened together, excluding catalogues;
Films for deposit as archives and not for exhibition for commercial
purpose;
News features and recordings of current events;
Photomasks to be employed in the manufacture of semiconductor
devices;
Slides and slide films when they
(a) are of an educational, scientific or cultural character within the meaning
of the Agreement for Facilitating the International Circulation of Visual and
Auditory Materials of an Educational, Scientific and Cultural Character
adopted at Beirut, Lebanon, in 1948, and
(b) have been certified by the Government or by a recognized
representative authority of the Government of the country of production or
by an appropriate representative of the United Nations Educational,
Scientific and Cultural Organization as being of an international
educational, scientific or cultural character

37 - 6

3705.90.90 00 - - -Other - 6.5% CCCT, LDCT, GPT, UST,
PAT: Free
37.06 Cinematographic film, exposed and developed, whether or not

incorporating sound track or consisting only of sound track.
3706.10 -Of a width of 35 mm or more
3706.10.10 00 - - -Television commercials excluding those imported for reference purposes MTR 6.5% CCCT, LDCT, GPT, UST,
only MT, MUST, CIAT, CT, CRT,
PAT: Free
3706.10.90 00 - - -Other MTR Free CCCT, LDCT, GPT, UST,

PAT: Free
3706.90 -Other
3706.90.10 00 - - -Television commercials excluding those imported for reference purposes MTR 6.5% CCCT, LDCT, GPT, UST,
only MT, MUST, CIAT, CT, CRT,
PAT: Free
3706.90.90 00 - - -Other MTR Free CCCT, LDCT, GPT, UST,

PAT: Free
37.07 Chemical preparations for photographic uses (other than varnishes,

glues, adhesives and similar preparations); unmixed products for
photographic uses, put up in measured portions or put up for retail sale
in a form ready for use.
3707.10.00 00 -Sensitizing emulsions - 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
3707.90 -Other
3707.90.10 00 - - -Chemical preparations to be employed in the manufacture of KGM Free CCCT, LDCT, GPT, UST,
semiconductor devices; MT, MUST, CIAT, CT, CRT,
To be employed in the processing of X-ray film IT, NT, SLT, PT, COLT, JT,
PAT: Free

PAT: Free
GPT: 3%

38 - i
Chapter 38
MISCELLANEOUS CHEMICAL PRODUCTS
Notes.
(a) Separate chemically defined elements or compounds with the exception of the following:
(1) Artificial graphite (heading 38.01);
(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants
and similar products, put up as described in heading 38.08;
(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 38.13);
(4) Certified reference materials specified in Note 2 below;
(5) Products specified in Note 3 (a) or 3 (c) below;
(b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human
foodstuffs (generally heading 21.06);
(c) Slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and
meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26 (heading 26.20);
(d) Medicaments (heading 30.03 or 30.04); or
(e) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base
metals (heading 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading 71.12) or
catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section
XIV or XV).
2. (A) For the purpose of heading 38.22, the expression "certified reference materials" means reference materials which are
accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these
values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or
referencing purposes.
(B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 38.22
shall take precedence over any other heading in the Nomenclature.
3. Heading 38.24 includes the following goods which are not to be classified in any other heading of the Nomenclature:
(a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of
the alkali or alkaline-earth metals;
(b) Fusel oil; Dippel's oil;
(c) Ink removers put up in packings for retail sale;
(d) Stencil correctors, other correcting fluids and correction tapes (other than those of heading 96.12), put up in packings for
retail sale; and
(e) Ceramic firing testers, fusible (for example, Seger cones).
4. Throughout the Nomenclature, "municipal waste" means waste of a kind collected from households, hotels, restaurants,
hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste
generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials,
broken furniture and other damaged or discarded articles. The term "municipal waste", however, does not cover:

38 - ii
(a) Individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles, glass
or metals and spent batteries which fall in their appropriate headings of the Nomenclature;
(b) Industrial waste;
(c) Waste pharmaceuticals, as defined in Note 4 (k) to Chapter 30; or
(d) Clinical waste, as defined in Note 6 (a) below.
5. For the purposes of heading 38.25, "sewage sludge" means sludge arising from urban effluent treatment plant and includes
pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded
(Chapter 31).
6. For the purposes of heading 38.25, the expression "other wastes" applies to:
(a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical,
dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special
disposal procedures (for example, soiled dressings, used gloves and used syringes);
(b) Waste organic solvents;
(c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and
(d) Other wastes from chemical or allied industries.
The expression "other wastes" does not, however, cover wastes which contain mainly petroleum oils or oils obtained from
bituminous minerals (heading 27.10).
7. For the purposes of heading 38.26, the term biodiesel means mono-alkyl esters of fatty acids of a kind used as fuel, derived
from animal or vegetable fats and oils whether or not used.
Subheading Notes.
1. Subheading 3808.50 covers only goods of heading 38.08, containing one or more of the following substances: aldrin (ISO);
binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate
(ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol
(DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; ethylene dibromide (ISO) (1,2-dibromoethane); ethylene
dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-
hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO);
monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathionmethyl (ISO) (methyl-parathion);
pentachlorophenol (ISO), its salts or its esters; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its
salts or its esters; tributyltin compounds.
Subheading 3808.50 also covers dustable powder formulations containing a mixture of benomyl (ISO), carbofuran (IS) and
thiram (ISO).
2. For the purposes of subheadings 3825.41 and 3825.49, "waste organic solvents" are wastes containing mainly organic
solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.
Supplementary Note.
1. For the purpose of subheading 3824.90 of this Chapter, the following terms have the meanings hereby assigned to them:
(d) "Polymers in primary forms or profile shapes or sheets of plastics" goods described in subheadings 3901.10 to 3917.39 or
in subheadings 3918.10 to 3921.90.

38 - 1

38.01 Artificial graphite; colloidal or semi-colloidal graphite; preparations

based on graphite or other carbon in the form of pastes, blocks, plates
or other semi-manufactures.
3801.10.00 00 -Artificial graphite KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
3801.20.00 00 -Colloidal or semi-colloidal graphite KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3801.30.00 00 -Carbonaceous pastes for electrodes and similar pastes for furnace KGM Free CCCT, LDCT, GPT, UST,
linings MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
10 - - - - -Blocks or plates...................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
38.02 Activated carbon; activated natural mineral products; animal black,

including spent animal black.
3802.10.00 00 -Activated carbon KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -Activated clay ......................................................................................... KGM
20 - - - - -Activated perlite, other than that to be employed in filtering .................. KGM
- - - - -Animal black, including spent animal black:
31 - - - - - -Bone black ........................................................................................... KGM
39 - - - - - -Other .................................................................................................... KGM
40 - - - - -Activated diatomite................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
3803.00.00 00 Tall oil, whether or not refined. KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3804.00.00 Residual lyes from the manufacture of wood pulp, whether or not Free CCCT, LDCT, GPT, UST,
concentrated, desugared or chemically treated, including lignin MT, MUST, CIAT, CT, CRT,
sulphonates, but excluding tall oil of heading 38.03. IT, NT, SLT, PT, COLT, JT,
PAT: Free

38 - 2

10 - - - - -Powdered lignin sulphonates ................................................................. KGM
20 - - - - -Sulphite lye ............................................................................................. KGM
30 - - - - -Lignin pitch ............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
38.05 Gum, wood or sulphate turpentine and other terpenic oils produced by
the distillation or other treatment of coniferous woods; crude dipentene;
sulphite turpentine and other crude para-cymene; pine oil containing
alpha-terpineol as the main constituent.
3805.10.00 00 -Gum, wood or sulphate turpentine oils KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
38.06 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin
oils; run gums.
3806.10.00 00 -Rosin and resin acids KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3806.20.00 00 -Salts of rosin, of resin acids or of derivatives of rosin or resin acids, KGM Free CCCT, LDCT, GPT, UST,
other than salts of rosin adducts MT, MUST, CIAT, CT, CRT,
PAT: Free
3806.30.00 00 -Ester gums KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
3807.00.00 00 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; KGM Free CCCT, LDCT, GPT, UST,
brewers' pitch and similar preparations based on rosin, resin acids or on MT, MUST, CIAT, CT, CRT,
vegetable pitch. IT, NT, SLT, PT, COLT, JT,
PAT: Free
38.08 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting

products and plant-growth regulators, disinfectants and similar
products, put up in forms or packings for retail sale or as preparations
or articles (for example, sulphur-treated bands, wicks and candles, and
fly-papers).
3808.50 -Goods specified in Subheading Note 1 to this Chapter

38 - 3

3808.50.10 00 - - -In packages of a gross weight not exceeding 1.36 kg each KGM 6.5% CCCT, LDCT, GPT, UST,
PAT: Free
3808.50.20 00 - - -In bulk or in packages of a gross weight exceeding 1.36 kg each KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Other:
3808.91 - -Insecticides
3808.91.10 - - -In packages of a gross weight not exceeding 1.36 kg each 6.5% CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Containing bromomethane (methyl bromide) or bromochloromethane.. KGM
20 - - - - -Not containing bromomethane (methyl bromide) or
bromochloromethane ............................................................................. KGM
3808.91.20 - - -In bulk or in packages of a gross weight exceeding 1.36 kg each Free CCCT, LDCT, GPT, UST,
PAT: Free
- - - - -Containing bromomethane (methyl bromide) or bromochloromethane,
based on organo-chlorine compounds:
11 - - - - - -Chlorinated hydrocarbons.................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Not containing bromomethane (methyl bromide) or
bromochloromethane, based on organo-chlorine compounds:
21 - - - - - -Chlorinated hydrocarbons.................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
- - - - -Containing bromomethane (methyl bromide) or bromochloromethane,
based on organo-phosphorus compounds:
31 - - - - - -Phosphorothioates ............................................................................... KGM
32 - - - - - -Phosphorodithioates ............................................................................ KGM
39 - - - - - -Other .................................................................................................... KGM
bromochloromethane, based on organo-phosphorus compounds:
41 - - - - - -Phosphorothioates ............................................................................... KGM
42 - - - - - -Phosphorodithioates ............................................................................ KGM
49 - - - - - -Other .................................................................................................... KGM
- - - - -Containing bromomethane (methyl bromide) or bromochloromethane:
51 - - - - - -Based on carbamate compounds ........................................................ KGM
52 - - - - - -Based on botanical compounds........................................................... KGM
53 - - - - - -Based on microbial compounds........................................................... KGM
59 - - - - - -Other .................................................................................................... KGM
bromochloromethane:
61 - - - - - -Based on carbamate compounds ........................................................ KGM
62 - - - - - -Based on botanical compounds........................................................... KGM
63 - - - - - -Based on microbial compounds........................................................... KGM
69 - - - - - -Other .................................................................................................... KGM

38 - 4

3808.92 - -Fungicides
PAT: Free
10 - - - - -Containing bromomethane (methyl bromide) or bromochloromethane .. KGM
PAT: Free
11 - - - - - -Based on copper .................................................................................. KGM
12 - - - - - -Based on dithiocarbamates.................................................................. KGM
13 - - - - - -Based on dicarboximides ..................................................................... KGM
14 - - - - - -Based on benzimidazoles .................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
bromochloromethane:
21 - - - - - -Based on copper .................................................................................. KGM
22 - - - - - -Based on dithiocarbamates.................................................................. KGM
23 - - - - - -Based on dicarboximides ..................................................................... KGM
24 - - - - - -Based on benzimidazoles .................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
3808.93 - -Herbicides, anti-sprouting products and plant-growth regulators
PAT: Free
10 - - - - -Containing bromomethane (methyl bromide) or bromochloromethane .. KGM
PAT: Free
11 - - - - - -Based on carbamates .......................................................................... KGM
12 - - - - - -Based on thiocarbamates .................................................................... KGM
13 - - - - - -Based on triazines................................................................................ KGM
14 - - - - - -Based on ureas .................................................................................... KGM
15 - - - - - -Based on borates, chlorates or mixtures thereof ................................. KGM
16 - - - - - -Based on acetic acid or acetates ......................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Based on 2,4-dichlorophenoxyacetic acid (2,4-D) or 2,4,5-
trichlorophenoxyaceticacid (2,4,5-T) or their derivatives, mixtures
thereof, containing bromomethane (methyl bromide) or
bromochloromethane:
21 - - - - - -Amine salts of 2,4-D ............................................................................. KGM
22 - - - - - -2,4-D and its esters; Other salts of 2,4-D ............................................. KGM

38 - 5

29 - - - - - -Other .................................................................................................... KGM
bromochloromethane:
31 - - - - - -Based on carbamates .......................................................................... KGM
32 - - - - - -Based on thiocarbamates .................................................................... KGM
33 - - - - - -Based on triazines ............................................................................... KGM
34 - - - - - -Based on ureas.................................................................................... KGM
35 - - - - - -Based on borates, chlorates or mixtures thereof ................................. KGM
36 - - - - - -Based on acetic acid or acetates ......................................................... KGM
39 - - - - - -Other .................................................................................................... KGM
- - - - -Based on 2,4-dichlorophenoxyacetic acid (2,4-D) or 2,4,5-
trichlorophenoxyaceticacid (2,4,5-T) or their derivatives, mixtures
thereof, not containing bromomethane (methyl bromide) or
bromochloromethane:
41 - - - - - -Amine salts of 2,4-D............................................................................. KGM
42 - - - - - -2,4-D and its esters; Other salts of 2,4-D............................................. KGM
49 - - - - - -Other .................................................................................................... KGM
3808.94 - -Disinfectants
PAT: Free
PAT: Free
11 - - - - - -Containing calcium hypochlorite, for swimming pools ......................... KGM
12 - - - - - -Containing 1,3,5-trichloro-s-triazine-2,4,6,-trione, for swimming pools KGM
18 - - - - - -Other, for swimming pools ................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
bromochloromethane:
21 - - - - - -Containing calcium hypochlorite, for swimming pools ......................... KGM
22 - - - - - -Containing 1,3,5-trichloro-s-triazine-2,4,6,-trione, for swimming pools KGM
28 - - - - - -Other, for swimming pools ................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
3808.99 - -Other
3808.99.10 - - -In packages of a gross weight not exceeding 1.36 kg each 6.5% AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free

38 - 6

PAT: Free
11 - - - - - -Rodenticides ........................................................................................ KGM
12 - - - - - -Wood preservatives ............................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
bromochloromethane:
21 - - - - - -Rodenticides ........................................................................................ KGM
22 - - - - - -Wood preservatives ............................................................................. KGM
29 - - - - - -Other .................................................................................................... KGM
38.09 Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-
stuffs and other products and preparations (for example, dressings and
mordants), of a kind used in the textile, paper, leather or like industries,
not elsewhere specified or included.
3809.10.00 00 -With a basis of amylaceous substances KGM Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
-Other:
3809.91.00 - -Of a kind used in the textile or like industries Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Softeners ................................................................................................ KGM
20 - - - - -Anti-crease and anti-shrink preparations................................................ KGM
30 - - - - -Flame retardant preparations ................................................................. KGM
40 - - - - -Dye carriers ............................................................................................ KGM
50 - - - - -Waterproofing agents or water repellent agents..................................... KGM
60 - - - - -Antistatic preparations ............................................................................ KGM
70 - - - - -Dirt repellents or oil repellents ................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
3809.92.00 - -Of a kind used in the paper or like industries Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Sizing agents based on rosin ................................................................. KGM
20 - - - - -Aqueous solutions of sodium borohydride and sodium hydroxide,
containing 11% or more by weight of sodium borohydride, or materials
containing 70% or more, calculated by weight on the dry product, of
sodium hydrosulphite, for use as bleaching agents in the manufacture
of newsprint and wood pulp.................................................................... KGM
30 - - - - -Antifoaming products and preparations.................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

38 - 7

3809.93.00 00 - -Of a kind used in the leather or like industries KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
38.10 Pickling preparations for metal surfaces; fluxes and other auxiliary
preparations for soldering, brazing or welding; soldering, brazing or
welding powders and pastes consisting of metal and other materials;
preparations of a kind used as cores or coatings for welding electrodes
or rods.
3810.10.00 00 -Pickling preparations for metal surfaces; soldering, brazing or welding KGM Free CCCT, LDCT, GPT, UST,
powders and pastes consisting of metal and other materials MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
- - - - -Fluxes and other auxiliary preparations for soldering, brazing or
welding:
11 - - - - - -Submerged arc flux for arc welding ..................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Preparations of a kind used as cores or coatings for welding electrodes
or rods .................................................................................................... KGM
38.11 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity

improvers, anti-corrosive preparations and other prepared additives, for
mineral oils (including gasoline) or for other liquids used for the same
purposes as mineral oils.
-Anti-knock preparations:
3811.11.00 00 - -Based on lead compounds KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Additives for lubricating oils:
3811.21.00 - -Containing petroleum oils or oils obtained from bituminous minerals Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Mixtures containing zinc dialkyl dithiophosphate ................................... KGM
90 - - - - -Other ...................................................................................................... KGM

38 - 8

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
3811.90.00 -Other Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Additives for gasoline ............................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
38.12 Prepared rubber accelerators; compound plasticizers for rubber or

plastics, not elsewhere specified or included; anti-oxidizing
preparations and other compound stabilizers for rubber or plastics.
3812.10.00 00 -Prepared rubber accelerators KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3812.20.00 00 -Compound plasticizers for rubber or plastics KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3812.30.00 -Anti-oxidizing preparations and other compound stabilizers for rubber Free CCCT, LDCT, GPT, UST,
or plastics MT, MUST, CIAT, CT, CRT,
PAT: Free
- - - - -For rubber:
11 - - - - - -Anti-oxidizing preparations ................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -For plastics:
21 - - - - - -Anti-oxidizing preparations ................................................................... KGM
22 - - - - - -Tin-based stabilizers ............................................................................ KGM
29 - - - - - -Other .................................................................................................... KGM
3813.00.00 Preparations and charges for fire-extinguishers; charged fire- Free CCCT, LDCT, GPT, UST,
extinguishing grenades. MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Containing bromochlorodifluoromethane, bromotrifluoromethane or
dibromotetrafluoroethanes ..................................................................... KGM
20 - - - - -Containing methane, ethane or propane hydrobromofluorocarbons
(HBFCs) ................................................................................................. KGM
30 - - - - -Containing methane, ethane or propane hydrochlorofluorocarbons
(HCFCs) ................................................................................................. KGM
40 - - - - -Containing bromochloromethane ........................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
3814.00.00 Organic composite solvents and thinners, not elsewhere specified or Free CCCT, LDCT, GPT, UST,
included; prepared paint or varnish removers. MT, MUST, CIAT, CT, CRT,
PAT: Free

38 - 9

10 - - - - -Containing methane, ethane or propane chlorofluorocarbons (CFCs),
whether or not containing hydrochlorofluorocarbons (HCFCs) .............. KGM
20 - - - - -Containing methane, ethane or propane hydrochlorofluorocarbons
(HCFCs), but not containing chlorofluorocarbons (CFCs) ..................... KGM
30 - - - - -Containing carbon tetrachloride, bromochloromethane or 1,1,1-
trichloroethane (methyl chloroform) ....................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
38.15 Reaction initiators, reaction accelerators and catalytic preparations, not

-Supported catalysts:
3815.11.00 00 - -With nickel or nickel compounds as the active substance KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3815.12.00 00 - -With precious metal or precious metal compounds as the active KGM Free CCCT, LDCT, GPT, UST,
substance MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
10 - - - - -Supported catalysts, consisting of two or more of cobalt, molybdenum
or nickel oxides, on an aluminum oxide base or on an aluminum oxide
base in a mixture with silica, for the desulphurization, denitrogenation or
polyaromatic saturation of petroleum feedstocks, in hydrotreating
service only ............................................................................................ KGM
20 - - - - -With aluminum or aluminum compounds as the active substance......... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
3816.00.00 Refractory cements, mortars, concretes and similar compositions, other Free CCCT, LDCT, GPT, UST,
than products of heading 38.01. MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Preparations of refractory materials and calcined gypsum, whether or
not containing other materials, for use in the manufacture of moulds for
nonferrous metal investment castings; Refractory concrete, for use in
the manufacture of moulds and other parts for the aluminum and
foundry industries................................................................................... KGM
20 - - - - -Castables ............................................................................................... KGM
30 - - - - -"Plastics" or ramming mixes................................................................... KGM
40 - - - - -Mortars, cements and trowelling mixes .................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

38 - 10

3817.00.00 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of Free CCCT, LDCT, GPT, UST,
heading 27.07 or 29.02. MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Mixed alkylbenzenes .............................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
3818.00.00 Chemical elements doped for use in electronics, in the form of discs, Free CCCT, LDCT, GPT, UST,
wafers or similar forms; chemical compounds doped for use in MT, MUST, CIAT, CT, CRT,
electronics. IT, NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Elements................................................................................................. KGM
20 - - - - -Compounds ............................................................................................ KGM
3819.00.00 Hydraulic brake fluids and other prepared liquids for hydraulic 6.5% CCCT, LDCT, UST, MT,
transmission, not containing or containing less than 70% by weight of MUST, CIAT, CT, CRT, IT,
petroleum oils or oils obtained from bituminous minerals. NT, SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
- - - - -Brake fluids:
11 - - - - - -Based on glycol ethers ......................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Hydraulic transmission fluids, for automobiles ....................................... KGM
90 - - - - -Other ...................................................................................................... KGM
3820.00.00 Anti-freezing preparations and prepared de-icing fluids. 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
- - - - -Anti-freezing preparations:
11 - - - - - -Based on ethylene glycol ..................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Prepared de-icing fluids:
21 - - - - - -Based on ethylene glycol ..................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
3821.00.00 Prepared culture media for the development or maintenance of micro- Free CCCT, LDCT, GPT, UST,
organisms (including viruses and the like) or of plant, human or animal MT, MUST, CIAT, CT, CRT,
cells. IT, NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Prepared culture media, for development of micro-organisms............... -
90 - - - - -Other ...................................................................................................... KGM
3822.00.00 Diagnostic or laboratory reagents on a backing, prepared diagnostic or Free CCCT, LDCT, GPT, UST,
laboratory reagents whether or not on a backing, other than those of MT, MUST, CIAT, CT, CRT,
heading 30.02 or 30.06; certified reference materials. IT, NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Certified reference materials .................................................................. -
20 - - - - -Diagnostic reagents................................................................................ -
30 - - - - -Laboratory reagents ............................................................................... -
38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial
fatty alcohols.
-Industrial monocarboxylic fatty acids; acid oils from refining:

38 - 11

3823.11.00 00 - -Stearic acid KGM Free AUT, NZT, CCCT, LDCT,

PAT: Free
3823.12.00 00 - -Oleic acid KGM Free AUT, NZT, CCCT, LDCT,

PAT: Free
3823.13.00 00 - -Tall oil fatty acids KGM Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free

PAT: Free
3823.70.00 -Industrial fatty alcohols Free AUT, NZT, CCCT, LDCT,

PAT: Free
10 - - - - -Decyl alcohol.......................................................................................... KGM
20 - - - - -Lauryl alcohol ......................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
38.24 Prepared binders for foundry moulds or cores; chemical products and
preparations of the chemical or allied industries (including those
consisting of mixtures of natural products), not elsewhere specified or
included.
3824.10.00 00 -Prepared binders for foundry moulds or cores KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3824.30.00 00 -Non-agglomerated metal carbides mixed together or with metallic KGM Free CCCT, LDCT, GPT, UST,
binders MT, MUST, CIAT, CT, CRT,
PAT: Free
3824.40.00 00 -Prepared additives for cements, mortars or concretes KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3824.50.00 00 -Non-refractory mortars and concretes KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

38 - 12

3824.60.00 00 -Sorbitol other than that of subheading 2905.44 KGM Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
-Mixtures containing halogenated derivatives of methane, ethane or

propane:
3824.71.00 00 - -Containing chlorofluorocarbons (CFCs), whether or not containing KGM Free CCCT, LDCT, GPT, UST,
hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or MT, MUST, CIAT, CT, CRT,
hydrofluorocarbons (HFCs) IT, NT, SLT, PT, COLT, JT,
PAT: Free
3824.72.00 00 - -Containing bromochlorodifluoromethane, bromotrifluoromethane or KGM Free CCCT, LDCT, GPT, UST,
dibromotetrafluoroethanes MT, MUST, CIAT, CT, CRT,
PAT: Free
3824.73.00 00 - -Containing hydrobromofluorocarbons (HBFCs) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3824.74.00 00 - -Containing hydrochlorofluorocarbons (HCFCs), whether or not KGM Free CCCT, LDCT, GPT, UST,
containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), MT, MUST, CIAT, CT, CRT,
but not containing chlorofluorocarbons (CFCs) IT, NT, SLT, PT, COLT, JT,
PAT: Free
3824.75.00 00 - -Containing carbon tetrachloride KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3824.76.00 00 - -Containing, 1,1,1-trichloroethane (methyl chloroform) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3824.77.00 00 - -Containing bromomethane (methyl bromide) or bromochloromethane KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3824.78.00 00 - -Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), KGM Free CCCT, LDCT, GPT, UST,
but not containing chlorofluorocarbons (CFCs) or MT, MUST, CIAT, CT, CRT,
hydrochlorofluorocarbons (HCFCs) IT, NT, SLT, PT, COLT, JT,
PAT: Free

PAT: Free
-Mixtures and preparations containing oxirane (ethylene oxide),

polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs),
polychlorinated terphenyls (PCTs) or tris(2,3-dibromopropyl)
phosphate:

38 - 13

3824.81.00 00 - -Containing oxirane (ethylene oxide) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3824.82.00 00 - -Containing polychlorinated biphenyls (PCBs), polychlorinated KGM Free CCCT, LDCT, GPT, UST,
terphenyls (PCTs) or polybrominated biphenyls (PBBs) MT, MUST, CIAT, CT, CRT,
PAT: Free
3824.83.00 00 - -Containing tris(2,3-dibromopropyl) phosphate KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Ground natural calcium carbonate, having a surface coating of the
calcium salt of fatty acids (surface-treated with stearic acid) ................. KGM
20 - - - - -Drilling mud additives ............................................................................. KGM
30 - - - - -Preparations, not containing sweeteners or flavourings, for use in the
manufacture of chewing gums ............................................................... KGM
- - - - -Preparations of a kind used in the manufacture of paints; Compounding
agents for rubber or plastics:
41 - - - - - -Preparations of a kind used in the manufacture of paints .................... KGM
42 - - - - - -Hardeners ............................................................................................ KGM
49 - - - - - -Other .................................................................................................... KGM
- - - - -Preparations used in automotive maintenance; Water treatment
preparations; Metalworking preparations:
51 - - - - - -Preparations used in automotive maintenance .................................... KGM
52 - - - - - -Antiscaling compounds ........................................................................ KGM
53 - - - - - -Other water treatment preparations ..................................................... KGM
54 - - - - - -Metalworking preparations ................................................................... KGM
60 - - - - -Fatty substances of animal or vegetable origin and mixtures thereof .... KGM
- - - - -Fatty acids, dimerized, trimerized, esterified or epoxidized; Corrosion
inhibitors; Molecular sieves; Heat transfer fluids; Lithographic
preparations; Collecting agents for ores, metals or other minerals;
Odoriferous preparations of a kind used as leak detectors:
71 - - - - - -Fatty acids, dimerized, trimerized, esterified or epoxidized ................. KGM
72 - - - - - -Corrosion inhibitors .............................................................................. KGM
73 - - - - - -Molecular sieves .................................................................................. KGM
74 - - - - - -Heat transfer fluids............................................................................... KGM
79 - - - - - -Other .................................................................................................... KGM
80 - - - - -Other mixed preparations....................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
38.25 Residual products of the chemical or allied industries, not elsewhere

specified or included; municipal waste; sewage sludge; other wastes
specified in Note 6 to this Chapter.

38 - 14

3825.10.00 00 -Municipal waste KGM 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
3825.20.00 00 -Sewage sludge KGM 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
3825.30 -Clinical waste
3825.30.10 00 - - -Soiled dressings (wadding, gauze, bandages and similar articles) - Free CCCT, LDCT, GPT, UST,
contaminated as a result of medical, surgical, dental or veterinary MT, MUST, CIAT, CT, CRT,
procedures; IT, NT, SLT, PT, COLT, JT,
Syringes, needles, catheters, cannulae and the like PAT: Free
3825.30.20 00 - - -Surgical gloves of vulcanized rubber other than hard rubber PAR 15.5% CCCT, LDCT, UST, MT,
MUST, CIAT, CT, IT, NT,
SLT, JT, PAT: Free
AUT: 8.5%
NZT: 8.5%
GPT: 15%
CRT: 15.5%
PT: 2%
COLT: 6.5%

PAT: Free
GPT: 3%
-Waste organic solvents:
3825.41.00 00 - -Halogenated KGM 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%

PAT: Free
GPT: 3%
3825.50.00 00 -Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti- KGM 6.5% CCCT, LDCT, UST, MT,
freeze fluids MUST, CIAT, CT, CRT, IT,
PAT: Free
GPT: 3%
-Other wastes from chemical or allied industries:

38 - 15

3825.61.00 00 - -Mainly containing organic constituents KGM 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%

PAT: Free
GPT: 3%

PAT: Free
GPT: 3%
3826.00.00 00 Biodiesel and mixtures thereof, not containing or containing less than KGM Free CCCT, LDCT, GPT, UST,
70% by weight of petroleum oils or oils obtained from bituminous MT, MUST, CIAT, CT, CRT,
minerals. IT, NT, SLT, PT, COLT, JT,
PAT: Free

VII - 1
Section VII
PLASTICS AND ARTICLES THEREOF;

Notes.
1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are
intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that
product, provided that the constituents are:
(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without
first being repacked;
(b) presented together; and
(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one
to another.
2. Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or
pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

39 - i
Chapter 39
PLASTICS AND ARTICLES THEREOF
Notes.
1. Throughout the Nomenclature the expression "plastics" means those materials of headings 39.01 to 39.14 which are or have
been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence
(usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process
into shapes which are retained on the removal of the external influence.
Throughout the Nomenclature any reference to "plastics" also includes vulcanised fibre. The expression, however, does not
apply to materials regarded as textile materials of Section XI.
(a) Lubricating preparations of heading 27.10 or 34.03;
(b) Waxes of heading 27.12 or 34.04;
(c) Separate chemically defined organic compounds (Chapter 29);
(d) Heparin or its salts (heading 30.01);
(e) Solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic
solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 32.08); stamping foils of
heading 32.12;
(f) Organic surface-active agents or preparations of heading 34.02;
(g) Run gums or ester gums (heading 38.06);
(h) Prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils
(heading 38.11);
(ij) Prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 38.19);
(k) Diagnostic or laboratory reagents on a backing of plastics (heading 38.22);
(l) Synthetic rubber, as defined for the purpose of Chapter 40, or articles thereof;
(m) Saddlery or harness (heading 42.01) or trunks, suitcases, handbags or other containers of heading 42.02;
(n) Plaits, wickerwork or other articles of Chapter 46;
(o) Wall coverings of heading 48.14;
(p) Goods of Section XI (textiles and textile articles);
(q) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or
parts thereof);
(r) Imitation jewellery of heading 71.17;
(s) Articles of Section XVI (machines and mechanical or electrical appliances);
(t) Parts of aircraft or vehicles of Section XVII;
(u) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);
(v) Articles of Chapter 91 (for example, clock or watch cases);

39 - ii
(w) Articles of Chapter 92 (for example, musical instruments or parts thereof);
(x) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);
(y) Articles of Chapter 95 (for example, toys, games, sports requisites); or
(z) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes,
cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).
3. Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:
(a) Liquid synthetic polyolefins of which less than 60% by volume distils at 300C, after conversion to 1,013 millibars when a
reduced-pressure distillation method is used (headings 39.01 and 39.02);
(b) Resins, not highly polymerised, of the coumarone-indene type (heading 39.11);
(c) Other synthetic polymers with an average of at least 5 monomer units;
(d) Silicones (heading 39.10);
(e) Resols (heading 39.09) and other prepolymers.
4. The expression "copolymers" covers all polymers in which no single monomer unit contributes 95% or more by weight to the
total polymer content.
For the purpose of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-
polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading
covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the
purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together.
If no single comonomer unit predominates, copolymers, or polymer blends, as the case may be, are to be classified in the
heading which occurs last in numerical order among those which equally merit consideration.
5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by
chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to
graft copolymers.
6. In headings 39.01 to 39.14, the expression "primary forms" applies only to the following forms:
(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
(b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.
7. Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms
(headings 39.01 to 39.14).
8. For the purpose of heading 39.17, the expression "tubes, pipes and hoses" means hollow products, whether semi-
manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for
example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing.
However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which
the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes
and hoses but as profile shapes.
9. For the purpose of heading 39.18, the expression "wall or ceiling coverings of plastics" applies to products in rolls, of a width
not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any
material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or
otherwise decorated.
10. In headings 39.20 and 39.21, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and
strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-

39 - iii
worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles
ready for use).
11. Heading 39.25 applies only to the following articles, not being products covered by any of the earlier headings of sub-
Chapter II:
(a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres;
(b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
(c) Gutters and fittings therefor;
(d) Doors, windows and their frames and thresholds for doors;
(e) Balconies, balustrades, fencing, gates and similar barriers;
(f) Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;
(g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;
(h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and
(ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of
buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.
Subheading Notes.
1. Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be
classified according to the following provisions:
(a) Where there is a subheading named "Other" in the same series:
(1) The designation in a subheading of a polymer by the prefix "poly" (for example, polyethylene and polyamide-6,6)
means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95%
or more by weight of the total polymer content.
(2) The copolymers named in subheadings 3901.30, 3903.20, 3903.30 and 3904.30 are to be classified in those
subheadings, provided that the comonomer units of the named copolymers contribute 95% or more by weight of the
total polymer content.
(3) Chemically modified polymers are to be classified in the subheading named "Other", provided that the chemically
modified polymers are not more specifically covered by another subheading.
(4) Polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings
in the series, covering polymers of that monomer unit which predominates by weight over every other single
comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be
taken together. Only the constituent comonomer units of the polymers in the series of subheadings under
consideration are to be compared.
(b) Where there is no subheading named "Other" in the same series:
(1) Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight
over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same
subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under
consideration are to be compared.
(2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.
Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same
proportions.

39 - iv
2. For the purposes of subheading 3920.43, the term "plasticizers" includes secondary plasticizers.
1. Notes 4 and 5 of this Chapter apply, mutatis mutandis, to all of the tariff items of this Chapter, other than those where the
seventh and eighth digits are "00".
2. (a) For the purpose of classification within any one subheading of this Chapter, the expression "composition" means only
those polymers, copolymers, polymer blends and chemically modified polymers containing non-polymeric substances
such as:
(i) initiators, activators and catalysts, to assist in the action or use of the polymeric substances in some intended process;
(ii) colourants; or
(iii) fillers, reinforcing agents, solvents, fire retardants, plasticizers and similar additives, present in amounts generally more
than 1% by weight.
(b) The presence of any or combinations of the following, without the presence of other non-polymeric substances specified
in paragraph (a) above, shall not render a material a composition:
(i) manufacturing impurities, 1% or less, by weight;
(ii) manufacturing impurities, more than 1% weight, provided the impurities do not contribute beneficially to the
subsequent processing or performance of the polymeric material;
(iii) stabilizers such as antioxidants, process aids and similar special-purpose additives, present in small amounts,
generally less than 1% weight;
(iv) anti-caking agents;
(v) water; or
(vi) in aqueous dispersions or solutions, the emulsifiers, stabilizers and other agents used to maintain the dispersion or
solution form.
(c) For the purpose of classification within any subheading of this Chapter, "moulding compositions" includes partially
formulated moulding compositions.
Statistical Notes. (NB These notes do not form part of the Customs Tariff legislation.)
1. Notes 4 and 5 of this Chapter apply, mutatis mutandis, to the classification numbers within any one tariff item of this Chapter.
2. Classification No. 3926.90.99.30 applies only to the following articles: nursing nipples and pacifiers; ice bags; douche bags;
enema bags; hot water bottles and fittings therefor; invalid and similar nursing cushions; crutch tips or grips; dress shields;
finger cots; pessaries; prophylactics; sanitary belts; bulbs for syringes; syringes (other than hypodermic syringes) and fittings
therefore, not containing glass or metal.

39 - 1

I. -PRIMARY FORMS
39.01 Polymers of ethylene, in primary forms.
3901.10 -Polyethylene having a specific gravity of less than 0.94
3901.10.10 00 - - -Having a molecular weight of 3 million or more but not exceeding 6 million, KGM Free CCCT, LDCT, GPT, UST,
for use in the manufacture of rods, sticks or profile shapes of subheading MT, MUST, CIAT, CT, CRT,
3916.10 or sheet of subheading 3920.10 IT, NT, SLT, PT, COLT, JT,
PAT: Free
3901.10.20 00 - - -Having a molecular weight of more than 4 million, for use in the KGM Free CCCT, LDCT, GPT, UST,
manufacture of medical orthopaedic implants or parts for snowmobiles, all MT, MUST, CIAT, CT, CRT,
terrain vehicles, industrial sweepers, agricultural equipment, railway rolling IT, NT, SLT, PT, COLT, JT,
stock and equipment, water treatment equipment and conveyor systems PAT: Free

PAT: Free
GPT: 2%
10 - - - - -Of recycled materials ............................................................................. KGM
- - - - -Other:
91 - - - - - -Linear low density homopolymer ......................................................... KGM
92 - - - - - -Low density, other than linear (specific gravity of not more than 0.925) KGM
93 - - - - - -Medium density (specific gravity of more than 0.925 but less than
0.94) ..................................................................................................... KGM
3901.20 -Polyethylene having a specific gravity of 0.94 or more
3901.20.10 - - -Having a minimum intrinsic viscosity of 10, excluding compositions Free CCCT, LDCT, GPT, UST,
PAT: Free
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
GPT: 2%
90 - - - - -Other ...................................................................................................... KGM
3901.30.00 00 -Ethylene-vinyl acetate copolymers KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3901.90 -Other

39 - 2

3901.90.10 00 - - -Chlorinated polyethylene KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Linear low density copolymer ................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
39.02 Polymers of propylene or of other olefins, in primary forms.
3902.10.00 -Polypropylene Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Of recycled materials.............................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
3902.20.00 00 -Polyisobutylene KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
3902.30.00 00 -Propylene copolymers KGM 2% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 2%
3902.90 -Other
3902.90.10 00 - - -Compositions KGM 2% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 2%

PAT: Free
39.03 Polymers of styrene, in primary forms.
-Polystyrene:
3903.11.00 00 - -Expansible KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

39 - 3

PAT: Free
10 - - - - -High impact ............................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
3903.20.00 00 -Styrene-acrylonitrile (SAN) copolymers KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3903.30.00 -Acrylonitrile-butadiene-styrene (ABS) copolymers Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Compositions ......................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
10 - - - - -Styrene-butadiene copolymers............................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
39.04 Polymers of vinyl chloride or of other halogenated olefins, in primary

forms.
3904.10.00 -Poly(vinyl chloride), not mixed with any other substances Free CCCT, LDCT, GPT, UST,
PAT: Free
90 - - - - -Other ...................................................................................................... KGM
-Other poly(vinyl chloride):
3904.21.00 00 - -Non-plasticized KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
3904.22.00 00 - -Plasticized KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
3904.30.00 00 -Vinyl chloride-vinyl acetate copolymers KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3904.40.00 00 -Other vinyl chloride copolymers KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

39 - 4

3904.50.00 00 -Vinylidene chloride polymers KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Fluoro-polymers:
3904.61.00 00 - -Polytetrafluoroethylene KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free

PAT: Free
39.05 Polymers of vinyl acetate or of other vinyl esters, in primary forms;

other vinyl polymers in primary forms.
-Poly(vinyl acetate):
3905.12.00 00 - -In aqueous dispersion KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Vinyl acetate copolymers:
3905.21.00 00 - -In aqueous dispersion KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
3905.30.00 00 -Poly(vinyl alcohol), whether or not containing unhydrolysed acetate KGM Free CCCT, LDCT, GPT, UST,
groups MT, MUST, CIAT, CT, CRT,
PAT: Free
-Other:

39 - 5

3905.91.00 00 - -Copolymers KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
39.06 Acrylic polymers in primary forms.
3906.10.00 00 -Poly(methyl methacrylate) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -Polymers of acrylamide.......................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
39.07 Polyacetals, other polyethers and epoxide resins, in primary forms;

polycarbonates, alkyd resins, polyallyl esters and other polyesters, in
primary forms.
3907.10.00 00 -Polyacetals KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
3907.20.00 -Other polyethers Free CCCT, LDCT, GPT, UST,

PAT: Free
- - - - -Compositions:
11 - - - - - -Polymers of ethylene oxide.................................................................. KGM
12 - - - - - -Polymers of propylene oxide................................................................ KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
91 - - - - - -Polymers of ethylene oxide.................................................................. KGM
92 - - - - - -Polymers of propylene oxide................................................................ KGM
99 - - - - - -Other .................................................................................................... KGM
3907.30.00 -Epoxide resins Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Liquid...................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

39 - 6

3907.40.00 -Polycarbonates Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Moulding compositions ........................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
3907.50.00 00 -Alkyd resins KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
3907.60.00 -Poly(ethylene terephthalate) Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -For use in the manufacture of blow-moulded beverage bottles.............. KGM
80 - - - - -Other, of recycled materials.................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
3907.70.00 00 -Poly(lactic acid) KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
-Other polyesters:
3907.91.00 00 - -Unsaturated KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -Polybutylene terephthalate ..................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
39.08 Polyamides in primary forms.
3908.10.00 -Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12 Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Polyamide-6 ........................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
3908.90.00 00 -Other KGM 2% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 2%
39.09 Amino-resins, phenolic resins and polyurethanes, in primary forms.

39 - 7

3909.10 -Urea resins; thiourea resins
3909.10.10 - - -Urea-formaldehyde resins; Free CCCT, LDCT, GPT, UST,

Other compositions, excluding moulding compositions MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Urea-formaldehyde compositions .......................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
3909.20 -Melamine resins
3909.20.10 00 - - -Binders for pigments or inks, for use in the coating, colouring or printing of KGM Free CCCT, LDCT, GPT, UST,
textiles MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
GPT: 2%
90 - - - - -Other ...................................................................................................... KGM
3909.30.00 -Other amino-resins Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Containing diphenylmethane-4, 4'-diisocyanate (MDI)........................... KGM
90 - - - - -Other ...................................................................................................... KGM
3909.40.00 -Phenolic resins Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Compositions in powder form, for use in the manufacture of metal glaze
resistors;
Phenol-formaldehyde resins and alkyl phenol-formaldehyde resins, in
pellet form, for use as components of rubber mixes used in the
manufacture of tires ............................................................................... KGM
20 - - - - -Phenol-formaldehyde resins .................................................................. KGM
80 - - - - -Other compositions ................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
3909.50.00 -Polyurethanes Free CCCT, LDCT, GPT, UST,

PAT: Free
90 - - - - -Other ...................................................................................................... KGM

39 - 8

3910.00.00 Silicones in primary forms. Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -For use in the manufacture of dental prostheses, including dentures;
Silicones, excluding compositions .......................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
39.11 Petroleum resins, coumarone-indene resins, polyterpenes,

polysulphides, polysulphones and other products specified in Note 3 to
this Chapter, not elsewhere specified or included, in primary forms.
3911.10.00 00 -Petroleum resins, coumarone, indene or coumarone-indene resins and KGM Free CCCT, LDCT, GPT, UST,
polyterpenes MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
10 - - - - -To be employed in removing salts or water from crude petroleum oils;
Hydrocarbon resins, excluding compositions and hydrocarbon resins
with a number average molecular weight of less than 2,000, a mixed
aniline point between 30C and 60C and a ring and ball softening point
of less than 130C as determined by ASTM E 28;
Paratertiobutyl phenol disulfide polymer, for use in the manufacture of
rubber pneumatic tires;
Resin hardener, electrically insulating or conductive, for use in the
manufacture or refurbishing of electrical generators .............................. KGM
90 - - - - -Other ...................................................................................................... KGM
39.12 Cellulose and its chemical derivatives, not elsewhere specified or

included, in primary forms.
-Cellulose acetates:
3912.11.00 00 - -Non-plasticized KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
3912.12.00 00 - -Plasticized KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
3912.20.00 00 -Cellulose nitrates (including collodions) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Cellulose ethers:

39 - 9

3912.31.00 00 - -Carboxymethylcellulose and its salts KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Hydroxyethyl cellulose ........................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
39.13 Natural polymers (for example, alginic acid) and modified natural
polymers (for example, hardened proteins, chemical derivatives of
natural rubber), not elsewhere specified or included, in primary forms.
3913.10.00 -Alginic acid, its salts and esters Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Alginic acid and compounds .................................................................. KGM
20 - - - - -Alginic acid salts and esters ................................................................... KGM

PAT: Free
10 - - - - -Xanthan polysaccharide......................................................................... KGM
80 - - - - -Other polysaccharides ........................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
3914.00.00 Ion-exchangers based on polymers of headings 39.01 to 39.13, in Free CCCT, LDCT, GPT, UST,
primary forms. MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Non-macroporous polystyrene divinyl benzene cationic exchange resin
compositions .......................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
II. -WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES
39.15 Waste, parings and scrap, of plastics.
3915.10.00 00 -Of polymers of ethylene KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

39 - 10

3915.20.00 00 -Of polymers of styrene KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3915.30.00 00 -Of polymers of vinyl chloride KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3915.90.00 -Of other plastics Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Of polymers of propylene or of other olefins .......................................... KGM
50 - - - - -Of polycarbonates or other polyesters ................................................... KGM
70 - - - - -Of polyurethanes .................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
39.16 Monofilament of which any cross-sectional dimension exceeds 1 mm,

rods, sticks and profile shapes, whether or not surface-worked but not
otherwise worked, of plastics.
3916.10.00 00 -Of polymers of ethylene KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3916.20.00 00 -Of polymers of vinyl chloride - 2% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 2%
3916.90.00 00 -Of other plastics KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
39.17 Tubes, pipes and hoses, and fittings therefor (for example, joints,
elbows, flanges), of plastics.
3917.10.00 -Artificial guts (sausage casings) of hardened protein or of cellulosic Free CCCT, LDCT, GPT, UST,
materials MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Of regenerated cellulose ........................................................................ KGM
20 - - - - -Of hardened protein ............................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Tubes, pipes and hoses, rigid:
3917.21.00 - -Of polymers of ethylene Free CCCT, LDCT, GPT, UST,

PAT: Free
20 - - - - -Ground water drainage........................................................................... KGM

39 - 11

30 - - - - -Ducting or conduit .................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
3917.22.00 00 - -Of polymers of propylene KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3917.23.00 - -Of polymers of vinyl chloride Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Pressure................................................................................................. KGM
20 - - - - -Ducting or conduit .................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
3917.29.00 - -Of other plastics Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Of acrylonitrile-butadiene-styrene (ABS) copolymers ............................ KGM
20 - - - - -Reinforced with glass fibres ................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Other tubes, pipes and hoses:
3917.31.00 - -Flexible tubes, pipes and hoses, having a minimum burst pressure of Free CCCT, LDCT, GPT, UST,
27.6 MPa MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Of polymers of vinyl chloride .................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
3917.32 - -Other, not reinforced or otherwise combined with other materials,

without fittings
3917.32.10 00 - - -Of polymers of heading 39.02, excluding of polymers of propylene or KGM Free CCCT, LDCT, GPT, UST,
tubing of polymers of butylene; MT, MUST, CIAT, CT, CRT,
Of polymers of heading 39.04, excluding of polymers of vinyl chloride, of IT, NT, SLT, PT, COLT, JT,
polymers of tetrafluoroethylene or of polyvinylidene chloride; PAT: Free
Of polymers of heading 39.05;
Of polymers of heading 39.06, excluding of polymers of methyl
methacrylate;
Of polymers of heading 39.09, excluding of polyurethanes;
Of polymers of heading 39.11, 39.12 or 39.13;
Of polyvinylidene chloride to be employed in the packaging of goods for
sale;
To be employed in the manufacture of sera, antisera, toxoids, viruses,
toxins or antitoxins, virus or bacterial vaccines, bacteriophage or bacterial
lysates, allergenics, liver extracts, pituitary extracts, epinephrine or its
solutions, insulin (with or without zinc, globin or protamine) and blood
plasma or serum of human origin, or fractions thereof, or extenders or
substitutes therefor;
To be employed in the processing, storing or insemination of animal
semen

39 - 12

PAT: Free
GPT: 3%
20 - - - - -Layflat tubing .......................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
3917.33.00 - -Other, not reinforced or otherwise combined with other materials, with 6.5% CCCT, LDCT, UST, MT,
fittings MUST, CIAT, CT, CRT, IT,
PAT: Free
GPT: 3%
10 - - - - -Garden hose........................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
3917.39 - -Other
3917.39.10 00 - - -Of polymers of heading 39.02, excluding of polymers of propylene or KGM Free CCCT, LDCT, GPT, UST,
tubing of polymers of butylene; MT, MUST, CIAT, CT, CRT,
Of polymers of heading 39.04, excluding of polymers of vinyl chloride, of IT, NT, SLT, PT, COLT, JT,
polymers of tetrafluoroethylene or of polyvinylidene chloride; PAT: Free
methacrylate;
Of polymers of heading 39.09, excluding of polyurethanes;
Of polymers of heading 39.11, 39.12 or 39.13;
sale;
To be employed in the processing, storing or insemmination of animal
semen

PAT: Free
GPT: 3%
10 - - - - -Garden hose........................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
3917.40.00 -Fittings Free CCCT, LDCT, GPT, UST,

PAT: Free
- - - - -Pressure:
11 - - - - - -Of polymers of vinyl chloride ................................................................ KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
91 - - - - - -Of polymers of ethylene ....................................................................... KGM
93 - - - - - -Of acrylonitrile-butadiene-styrene (ABS) copolymers .......................... KGM
99 - - - - - -Other .................................................................................................... KGM
39.18 Floor coverings of plastics, whether or not self-adhesive, in rolls or in

the form of tiles; wall or ceiling coverings of plastics, as defined in
Note 9 to this Chapter.

39 - 13

3918.10 -Of polymers of vinyl chloride
3918.10.10 - - -Wall or ceiling coverings combined with knitted or woven fabrics, 6.5% CCCT, LDCT, UST, MT,
nonwovens or felt MUST, CIAT, CT, CRT, IT,
PAT: Free
GPT: 3%
10 - - - - -Containing man-made or glass fibres .................................................... MTK
90 - - - - -Other ...................................................................................................... MTK

PAT: Free
GPT: 3%
10 - - - - -Floor tiles................................................................................................ MTK
20 - - - - -Wall or ceiling coverings ........................................................................ MTK
- - - - -Cellular floor coverings in rolls:
31 - - - - - -With an inlaid design............................................................................ MTK
39 - - - - - -Other .................................................................................................... MTK
90 - - - - -Other ...................................................................................................... MTK
3918.90 -Of other plastics
3918.90.10 00 - - -Wall or ceiling coverings combined with knitted or woven fabrics, MTK 6.5% CCCT, LDCT, UST, MT,
nonwovens or felt MUST, CIAT, CT, CRT, IT,
PAT: Free
GPT: 3%

PAT: Free
GPT: 3%
20 - - - - -Floor tiles................................................................................................ MTK
90 - - - - -Other ...................................................................................................... MTK
39.19 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes,
of plastics, whether or not in rolls.
3919.10 -In rolls of a width not exceeding 20 cm
3919.10.10 00 - - -Combined with knitted or woven fabrics, nonwovens or felt, such KGM Free CCCT, LDCT, GPT, UST,
combinations which can, without fracturing, be bent manually around a MT, MUST, CIAT, CT, CRT,
cylinder of a diameter of 7 mm, at a temperature between 15C and 30C IT, NT, SLT, PT, COLT, JT,
PAT: Free
3919.10.20 00 - - -Of polymers of methyl methacrylate; KGM 6.5% CCCT, LDCT, UST, MT,
Poly(ethylene terephthalate) film of a width of less than 15 cm; MUST, CIAT, CT, CRT, IT,
Cellulose acetate and cellulose acetate butyrate sheets, film or strip, of a NT, SLT, PT, COLT, JT,
thickness exceeding 0.08 mm or of a width of less than 15 cm and a PAT: Free
thickness not exceeding 0.08 mm GPT: 3%
- - -Other:

39 - 14

3919.10.91 00 - - - -Of polymers of heading 39.02, excluding of polymers of propylene; KGM Free CCCT, LDCT, GPT, UST,
Of polymers of heading 39.04, excluding of polymers of vinyl chloride, of MT, MUST, CIAT, CT, CRT,
polymers of tetrafluoroethylene or of polyvinylidene chloride; IT, NT, SLT, PT, COLT, JT,
Of polymers of heading 39.05 or 39.06; PAT: Free
Of polymers of heading 39.07, excluding of epoxide resins, of
unsaturated polyesters, or polycarbonate plates, sheets, film or strip, of a
thickness of 0.08 cm or more but not exceeding 1.3 cm;
Of polymers of heading 39.09, excluding of urea-formaldehyde resins, of
melamine-formaldehyde resins, of phenol-formaldehyde resins or of
polyurethanes;
Of polymers of heading 39.11 or 39.13;
Of polymers of heading 39.12, excluding of regenerated cellulose or of
vulcanized fibre;
sale;
Polyester or polystyrene film, of a thickness not exceeding 0.25 mm, for
use in the manufacture of loud-speakers or audio-frequency electric
amplifiers, record-players or magnetic tape transcribing machines,
magnetic tape sound recording apparatus, tape transport mechanisms,
electrical equipment of heading 85.21, 85.25, 85.26, 85.27 or 85.28, and
parts of the foregoing, including transformers and inductors;
Strips of polyurethane for use in the manufacture of clothing

PAT: Free
GPT: 3%
- - - - -Put up for retail sale:
19 - - - - - -Other .................................................................................................... KGM
- - - - -Not put up for retail sale:
29 - - - - - -Other .................................................................................................... KGM
3919.90 -Other
3919.90.10 00 - - -Combined with knitted or woven fabrics, nonwovens or felt, such KGM Free CCCT, LDCT, GPT, UST,
combinations which can, without fracturing, be bent manually around a MT, MUST, CIAT, CT, CRT,
cylinder of a diameter of 7 mm, at a temperature between 15C and 30C IT, NT, SLT, PT, COLT, JT,
PAT: Free
- - -Other:

39 - 15

3919.90.91 00 - - - -Film of polymers of vinyl chloride, of a thickness not exceeding 0.10 mm KGM Free CCCT, LDCT, GPT, UST,
and in rolls of a width not exceeding 153 cm; MT, MUST, CIAT, CT, CRT,
Of polymers of heading 39.02, excluding of polymers of propylene; IT, NT, SLT, PT, COLT, JT,
Of polymers of heading 39.04, excluding of polymers of vinyl chloride, of PAT: Free
polymers of tetrafluoroethylene or of polyvinylidene chloride;
methacrylate;
Of polymers of heading 39.07, excluding of epoxide resins, of
unsaturated polyesters, or polycarbonate plates, sheets, film or strip, of a
polyurethanes;
Of polymers of heading 39.12, excluding of regenerated cellulose, of
vulcanized fibre or cellulose acetate or cellulose acetate butyrate sheets,
film or strip, of a thickness exceeding 0.08 mm or of a width of less than
15 cm and a thickness not exceeding 0.08 mm;
sale;
Strips of polyurethane for use in the manufacture of clothing

PAT: Free
10 - - - - -Of polymers of vinyl chloride .................................................................. KGM
20 - - - - -Of polymers of ethylene ......................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
39.20 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not
reinforced, laminated, supported or similarly combined with other
materials.
3920.10.00 -Of polymers of ethylene Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -For use in the manufacture of sanitary towels (napkins), surgical
trusses, orthopaedic abdominal supports or suspensory bandages ...... KGM
- - - - -Having a specific gravity of less than 0.94:
21 - - - - - -Of a thickness not exceeding 0.25 mm................................................ KGM
22 - - - - - -Of a thickness exceeding 0.25 mm...................................................... KGM
- - - - -Having a specific gravity of 0.94 or more:
3920.20.00 -Of polymers of propylene Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Strapping ................................................................................................ KGM
- - - - -Other:

39 - 16

3920.30.00 -Of polymers of styrene Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Mixed with polymers of butadiene, ethylene and propylene, of a
thickness not exceeding 0.10 mm, for use in the manufacture of shrink
sleeve packaging.................................................................................... KGM
- - - - -Other:
91 - - - - - -Of a thickness not exceeding 0.25 mm ................................................ KGM
92 - - - - - -Of a thickness exceeding 0.25 mm ...................................................... KGM
-Of polymers of vinyl chloride:
3920.43.00 - -Containing by weight not less than 6% of plasticizers Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Of a thickness not exceeding 0.25 mm .................................................. KGM
20 - - - - -Of a thickness exceeding 0.25 mm ........................................................ KGM

PAT: Free
10 - - - - -Film, for use in the manufacture of flexible disk cartridges;
Film, of a thickness not exceeding 0.15 mm including the coating, for
use in the manufacture of Christmas decorations;
Sheets, for use in the manufacture of infant or patient medical-alert
identification devices of plastics or of subheading 8523.51, or of parts of
furniture or materials for furniture produced by lamination using glue or
adhesive, heat and pressure;
Sheets, unembossed, of a thickness of 0.04 mm or more but not
exceeding 0.08 mm, of a width exceeding 80 cm, for use in the
manufacture of photographic album pages;
Sheets, unprinted, for use in the manufacture of heat-shrink protective
covers for wine bottles............................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
-Of acrylic polymers:
3920.51.00 - -Of poly(methyl methacrylate) Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
-Of polycarbonates, alkyd resins, polyallyl esters or other polyesters:

39 - 17

3920.61.00 - -Of polycarbonates Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Plates, sheets, film or strip, of a thickness of 0.08 cm or more but not
exceeding 1.3 cm ................................................................................... KGM
- - - - -Other:
3920.62.00 - -Of poly(ethylene terephthalate) Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Strapping ................................................................................................ KGM
- - - - -Other:
3920.63.00 00 - -Of unsaturated polyesters KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3920.69.00 - -Of other polyesters Free CCCT, LDCT, GPT, UST,

PAT: Free
-Of cellulose or its chemical derivatives:
3920.71.00 00 - -Of regenerated cellulose KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3920.73.00 00 - -Of cellulose acetate KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3920.79.00 00 - -Of other cellulose derivatives KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Of other plastics:
3920.91.00 00 - -Of poly(vinyl butyral) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

39 - 18

3920.92.00 - -Of polyamides Free CCCT, LDCT, GPT, UST,
PAT: Free
3920.93.00 00 - -Of amino-resins KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
3920.94.00 00 - -Of phenolic resins KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3920.99.00 00 - -Of other plastics KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
39.21 Other plates, sheets, film, foil and strip, of plastics.
-Cellular:
3921.11 - -Of polymers of styrene
3921.11.10 00 - - -Combined with textile fabric for use in the manufacture of apparel KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
3921.12 - -Of polymers of vinyl chloride
3921.12.10 00 - - -Combined with woven fabrics solely of polyester staple fibres or of cotton KGM Free CCCT, LDCT, GPT, UST,
mixed solely with polyesters or of polyester staple fibres mixed solely with MT, MUST, CIAT, CT, CRT,
cotton, for use in the manufacture of family or recreational tents of a floor IT, NT, SLT, PT, COLT, JT,
area of 3 m or more, but not exceeding 21 m PAT: Free
- - -Other:
3921.12.91 00 - - - -Containing not more than 70% by weight of plastics and combined with KGM Free CCCT, LDCT, GPT, UST,
textile materials in which man-made fibres predominate by weight over MT, CIAT, CT, CRT, IT, NT,
any other single textile fibre SLT, PT, COLT, JT,
PAT: Free

PAT: Free

39 - 19

3921.13 - -Of polyurethanes
3921.13.10 00 - - -Combined with felt, nonwovens or textile fabrics, with a leather-like coating KGM Free CCCT, LDCT, GPT, UST,
solely of polyurethane on one or both sides, the weight of the coating MT, MUST, CIAT, CT, CRT,
being 20% or more of the total weight of the coated fabric, for use in the IT, NT, SLT, PT, COLT, JT,
manufacture of footwear or handbags; PAT: Free
Combined with woven fabrics, solely of polyester staple fibres or of cotton
mixed solely with polyesters or of polyester staple fibres mixed solely with
cotton, for use in the manufacture of family or recreational tents of a floor
area of 3 m or more, but not exceeding 21 m;
Film, of a thickness of 0.2 mm or more, for use in laminating to split
leather;
Strips, for use in the manufacture of clothing
3921.13.20 00 - - -Nonwoven, impregnated with a polymeric binder, coated with cellular KGM Free CCCT, LDCT, GPT, UST,
polyurethane, weighing more than 515 g/m but not more than 600 g/m, MT, CIAT, CT, CRT, IT, NT,
for use in the manufacture of clothing accessories, including labels, SLT, PT, COLT, JT,
badges and similar articles of a kind normally sewn to the outer part of PAT: Free
apparel
- - -Other:
3921.13.91 00 - - - -Containing not more than 70% by weight of plastics and combined with KGM Free CCCT, LDCT, GPT, UST,
textile materials in which man-made fibres predominate by weight over MT, CIAT, CT, CRT, IT, NT,
any other single textile fibre SLT, PT, COLT, JT,
PAT: Free

PAT: Free
10 - - - - -Polyisocyanurate insulation.................................................................... KGM
- - - - -Other:
92 - - - - - -Carpet underpad .................................................................................. MTK
99 - - - - - -Other .................................................................................................... KGM
3921.14 - -Of regenerated cellulose
3921.14.10 00 - - -Combined with textile fabric for use in the manufacture of apparel KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
3921.19 - -Of other plastics
3921.19.10 00 - - -Sheets of polymers of ethylene for use in the manufacture of three- KGM Free CCCT, LDCT, GPT, UST,
dimensional puzzles MT, MUST, CIAT, CT, CRT,
PAT: Free

39 - 20

3921.19.20 00 - - -Combined with stitch-bonded, warp knit fabrics, solely of polyesters, KGM Free CCCT, LDCT, GPT, UST,
coated on one side with a cellular acrylic polymer, for use as ticking in the MT, MUST, CIAT, CT, CRT,
manufacture of mattresses or mattress supports IT, NT, SLT, PT, COLT, JT,
PAT: Free
3921.19.30 00 - - -Of compounded ethylene-vinyl acetate copolymers, for use in the KGM Free CCCT, LDCT, GPT, UST,
manufacture of soles for sandals; MT, MUST, CIAT, CT, CRT,
Sheets of polymers of propylene, having a heat sensitive coating, of a IT, NT, SLT, PT, COLT, JT,
thickness not exceeding 0.10 mm and of a width exceeding 105 cm PAT: Free

PAT: Free
10 - - - - -Of polymers of ethylene ......................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
3921.90 -Other
- - -Combined with knitted or woven fabrics, nonwovens or felt, such

combinations which can, without fracturing, be bent manually around a
cylinder of a diameter of 7 mm, at a temperature between 15C and 30C:
3921.90.11 00 - - - -Belting, of a thickness not exceeding 2.8 mm and a width exceeding KGM Free CCCT, LDCT, GPT, UST,
350 mm, reinforced with nylon, polyester or aramid fibres, for use in the MT, MUST, CIAT, CT, CRT,
manufacture of conveyor belts; IT, NT, SLT, PT, COLT, JT,
Combined with felt, nonwovens or textile fabrics, with a leather-like PAT: Free
coating solely of polyurethane on one or both sides, the weight of the
coating being 20% or more of the total weight of the coated fabric, for use
in the manufacture of footwear or handbags;
Combined with woven fabrics of cotton, impregnated and coated with
polymers of vinyl chloride, with the weight of the
unimpregnated/uncoated fabric not exceeding 120 g/m and the total
weight of the impregnated/coated fabric exceeding 430 g/m but not
exceeding 470 g/m, for use in the manufacture of apparel;
Combined with woven fabrics, solely of polyester staple fibres or of
cotton mixed solely with polyesters or of polyester staple fibres mixed
solely with cotton, for use in the manufacture of family or recreational
tents of a floor area of 3 m or more but not exceeding 21 m;
Plates, sheets or film of polymers of tetrafluoroethylene, combined with a
woven fabric, to be employed in the production of chlorine or sodium
hydroxide;
Sheets of uncured phenol-formaldehyde resin or uncured epoxide resins,
containing glass fibres, commonly known as "prepeg", for use in the
manufacture of composite sandwich panels for aircraft, fast ferry ships
and air transport shelters;
Transmission belting, of a thickness not exceeding 6.8 mm, excluding
belting of trapezoidal cross-section (V or multi V), whether or not
embossed, for use in the manufacture of transmission belts
3921.90.12 00 - - - -Other, containing not more than 70% by weight of plastics and combined KGM Free CCCT, LDCT, GPT, UST,
with textile materials in which man-made fibres predominate by weight MT, CIAT, CT, CRT, IT, NT,
over any other single textile fibre SLT, PT, COLT, JT,
PAT: Free

39 - 21

3921.90.13 00 - - - -Other, combined with textile fabric for use in the manufacture of apparel KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Containing man-made or glass fibres .................................................... KGM

20 - - - - -Containing other textile material............................................................. KGM
- - -Other:
3921.90.91 00 - - - -Of polymers of heading 39.02, excluding of polymers of propylene; KGM Free CCCT, LDCT, GPT, UST,
Of polymers of heading 39.04, excluding of polymers of vinyl chloride, of MT, MUST, CIAT, CT, CRT,
polymers of tetrafluoroethylene or of polyvinylidene chloride; IT, NT, SLT, PT, COLT, JT,
Of polymers of heading 39.05; PAT: Free
methacrylate;
Of polymers of heading 39.07, excluding of epoxide resins or of
unsaturated polyesters, or poly(ethylene terephthalate) film of a width of
less than 15 cm or polycarbonate plates, sheets, film or strip, of a
polyurethanes;
Of polymers of heading 39.12, excluding of regenerated cellulose, of
vulcanized fibre or cellulose acetate and cellulose acetate butyrate
sheets, film or strip, of a thickness exceeding 0.08 mm or of a width less
than 15 cm and a thickness not exceeding 0.08 mm;
sale;
Sheeting of glass fibre reinforced epoxide resin, whether or not in the
form of ripple springs, electrically insulating or conductive, for use in the
manufacture or refurbishing of electrical generators;
Sheets, consisting of plain, coloured or decorated paper, coated or
impregnated with melamine-formaldehyde resins, to be used as
decorative surface coverings for particleboard, fibreboard or similar
panel board products for the manufacture of furniture;
Transmission belting, of a thickness not exceeding 6.8 mm, excluding
belting of trapezoidal cross-section (V or multi V), whether or not
embossed, for use in the manufacture of transmission belts
3921.90.93 00 - - - -Of polymers of methyl methacrylate, of other chemical derivatives of KGM Free CCCT, LDCT, GPT, UST,
cellulose or of other poly(ethylene terephthalate) combined with a textile MT, MUST, CIAT, CT, CRT,
fabric for use in the manufacture of apparel IT, NT, SLT, PT, COLT, JT,
PAT: Free
3921.90.94 00 - - - -Other, of polymers of methyl methacrylate, of other chemical derivatives KGM Free CCCT, LDCT, GPT, UST,
of cellulose or of other poly(ethylene terephthalate) MT, MUST, CIAT, CT, CRT,
PAT: Free

39 - 22

PAT: Free
10 - - - - -Reinforced with glass or carbon fibres ................................................... KGM
20 - - - - -High pressure, paper reinforced, decorative laminates .......................... MTK
90 - - - - -Other ...................................................................................................... KGM
39.22 Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats

and covers, flushing cisterns and similar sanitary ware, of plastics.
3922.10.00 -Baths, shower-baths, sinks and wash-basins 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
10 - - - - -Shower stalls, excluding portable ........................................................... NMB
20 - - - - -Wash basins (sinks), excluding portable ................................................ NMB
30 - - - - -Baths, whether or not with walls, excluding portable.............................. NMB
90 - - - - -Other ...................................................................................................... NMB
3922.20.00 00 -Lavatory seats and covers NMB 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
3922.90.00 00 -Other NMB 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
39.23 Articles for the conveyance or packing of goods, of plastics; stoppers,

lids, caps and other closures, of plastics.
3923.10 -Boxes, cases, crates and similar articles
3923.10.10 00 - - -For vaccines, toxoids (anatoxins), bacterins, toxins, serums containing - Free CCCT, LDCT, GPT, UST,
immune bodies including antitoxins, glandular extracts or antibiotics, to be MT, MUST, CIAT, CT, CRT,
employed in the manufacture of such products; IT, NT, SLT, PT, COLT, JT,
To be employed in the manufacture of goods of heading 38.08 or of goods PAT: Free
of Chapter 28 or 29 in packages of a gross weight exceeding 1.36 kg
each, for use as products having the same functions as the goods of
heading 38.08

PAT: Free
GPT: 3%
20 - - - - -Disposable containers, for fast food restaurants, for example, "clam
shells" ..................................................................................................... -
90 - - - - -Other ...................................................................................................... -
-Sacks and bags (including cones):

39 - 23

3923.21 - -Of polymers of ethylene
employed in the manufacture of such products IT, NT, SLT, PT, COLT, JT,
PAT: Free

PAT: Free
GPT: 3%
10 - - - - -Refuse sacks and bags.......................................................................... -
20 - - - - -Grocery sacks and bags ........................................................................ -
30 - - - - -Luncheon sacks and bags ..................................................................... -
- - - - -Food packaging sacks and bags:
41 - - - - - -Single layer film.................................................................................... -
42 - - - - - -Multiple layer film ................................................................................. -
90 - - - - -Other ...................................................................................................... -
3923.29 - -Of other plastics
employed in the manufacture of such products; IT, NT, SLT, PT, COLT, JT,
To be employed in the processing, storing or insemination of animal PAT: Free
semen

PAT: Free
GPT: 3%
10 - - - - -Grocery sacks and bags ........................................................................ -
90 - - - - -Other ...................................................................................................... -
3923.30 -Carboys, bottles, flasks and similar articles
3923.30.10 00 - - -To be employed in the processing, storing or insemination of animal - Free CCCT, LDCT, GPT, UST,
semen MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
GPT: 3%
- - - - -Bottles, of polymers of ethylene:
11 - - - - - -Of a capacity not exceeding 2 litres ..................................................... -
12 - - - - - -Of a capacity exceeding 2 litres ........................................................... -
20 - - - - -Bottles, of polymers of vinyl choride....................................................... -
- - - - -Bottles, of polyethylene terephthalate:
40 - - - - -Bottles, of polycarbonates...................................................................... -

39 - 24

- - - - -Bottles, other:
90 - - - - -Other ...................................................................................................... -
3923.40 -Spools, cops, bobbins and similar supports
3923.40.10 00 - - -Cones or supports, of a length of 165 mm or more, to be employed in - Free CCCT, LDCT, GPT, UST,
winding textile yarn; MT, MUST, CIAT, CT, CRT,
For use in the manufacture of video cassettes IT, NT, SLT, PT, COLT, JT,
PAT: Free

PAT: Free
3923.50 -Stoppers, lids, caps and other closures
3923.50.10 00 - - -Caps to be employed by perfume manufacturers in the bottling of perfume; - Free CCCT, LDCT, GPT, UST,
Flexible plastic spouts of a diameter of 57 mm for use in the manufacture MT, MUST, CIAT, CT, CRT,
of lids for gallon paint cans; IT, NT, SLT, PT, COLT, JT,
For vaccines, toxoids (anatoxins), bacterins, toxins, serums containing PAT: Free
immune bodies including antitoxins, glandular extracts or antibiotics, to be
employed in the manufacture of such products

PAT: Free
GPT: 3%
10 - - - - -Lids for cups ........................................................................................... -
40 - - - - -Bottle caps.............................................................................................. -
90 - - - - -Other ...................................................................................................... -
3923.90 -Other
3923.90.10 00 - - -Containers, bearing the shapes and images of cartoon characters, to be - Free CCCT, LDCT, GPT, UST,
employed in the production or distribution of shampoo, bubble bath and MT, MUST, CIAT, CT, CRT,
other novelty cosmetic and bath products; IT, NT, SLT, PT, COLT, JT,
For vaccines, toxoids (anatoxins), bacterins, toxins, serums containing PAT: Free
immune bodies including antitoxins, glandular extracts or antibiotics, to be
employed in the manufacture of such products;
Holding trays of polymers of vinyl chloride for use as inserts in boxes to
prevent peaches from touching each other;
Vegetable-based capsules for in Canadian manufactures

PAT: Free
GPT: 3%
10 - - - - -Blister packs ........................................................................................... -
20 - - - - -Vials........................................................................................................ -
30 - - - - -Drums ..................................................................................................... -
40 - - - - -Plant containers...................................................................................... -

39 - 25

50 - - - - -Other trays, for produce or meat display................................................ -
60 - - - - -Single portion containers, for example, for jams, for butter or for milk for
coffee ..................................................................................................... -
80 - - - - -Ice cream tubs and similar containers.................................................... -
90 - - - - -Other ...................................................................................................... -
39.24 Tableware, kitchenware, other household articles and hygienic or toilet

articles, of plastics.
3924.10.00 -Tableware and kitchenware 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
- - - - -Tableware, not including tumblers or disposable goods:
11 - - - - - -Trays .................................................................................................... -
19 - - - - - -Other .................................................................................................... -
- - - - -Other:
91 - - - - - -Utensils ................................................................................................ -
92 - - - - - -Food storage containers ...................................................................... -
93 - - - - - -Disposable tumblers and cups ............................................................. -
94 - - - - - -Other disposable tableware ................................................................. -
96 - - - - - -Cookware............................................................................................. -
97 - - - - - -Other tumblers ..................................................................................... -
99 - - - - - -Other .................................................................................................... -

PAT: Free
GPT: 3%
10 - - - - -Bathroom accessories............................................................................ -
20 - - - - -Portable picnic coolers ........................................................................... NMB
40 - - - - -Flower pots............................................................................................. -
- - - - -Curtains:
51 - - - - - -Shower................................................................................................. -
59 - - - - - -Other .................................................................................................... -
- - - - -Tablecloths; Dresser covers; Mattress covers; Pillow covers:
61 - - - - - -Tablecloths ........................................................................................... -
69 - - - - - -Other .................................................................................................... -
- - - - -Wardrobe accessories:
72 - - - - - -Garment hangers ................................................................................. -
79 - - - - - -Other .................................................................................................... -
- - - - -Other:
91 - - - - - -Picture frames...................................................................................... -
92 - - - - - -Buckets and pails ................................................................................. NMB
99 - - - - - -Other .................................................................................................... -
39.25 Builders' ware of plastics, not elsewhere specified or included.
3925.10.00 00 -Reservoirs, tanks, vats and similar containers, of a capacity exceeding - 6.5% CCCT, LDCT, UST, MT,
300 litres MUST, CIAT, CT, CRT, IT,
PAT: Free
GPT: 3%

39 - 26

3925.20.00 -Doors, windows and their frames and thresholds for doors 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
10 - - - - -Doors and door frames........................................................................... -
90 - - - - -Other ...................................................................................................... -
3925.30.00 -Shutters, blinds (including Venetian blinds) and similar articles and 6.5% CCCT, LDCT, UST, MT,
parts thereof MUST, CIAT, CT, CRT, IT,
PAT: Free
GPT: 3%
10 - - - - -Venetian blinds ....................................................................................... -
90 - - - - -Other ...................................................................................................... -

PAT: Free
GPT: 3%
- - - - -Fittings and mountings of Chapter Note 11 (ij):
11 - - - - - -Electrical protective plates ................................................................... -
19 - - - - - -Other .................................................................................................... -
20 - - - - -Fencing................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
39.26 Other articles of plastics and articles of other materials of headings

39.01 to 39.14.
3926.10.00 -Office or school supplies 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
10 - - - - -Looseleaf binders and similar covers ..................................................... -
90 - - - - -Other ...................................................................................................... -
3926.20 -Articles of apparel and clothing accessories (including gloves, mittens

and mitts)
3926.20.10 00 - - -Disposable gloves to be employed in clean rooms allowing a maximum of NMB Free CCCT, LDCT, GPT, UST,
10 airborne particles measuring greater than 0.0005 mm per 28.317 dm MT, MUST, CIAT, CT, CRT,
of air, 30 airborne particles measuring greater than 0.0003 mm per IT, NT, SLT, PT, COLT, JT,
28.317 dm of air, 75 airborne particles measuring greater than PAT: Free
0.0002 mm per 28.317 dm of air or 350 airborne particles measuring
greater than 0.0001 mm per 28.31 dm of air;
Protective suits and their accessories (including gloves), to be employed
in a noxious atmosphere;
semen
- - -Other:

39 - 27

3926.20.91 - - - -Disposable gloves 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
10 - - - - -Surgical or medical................................................................................. NMB
90 - - - - -Other ...................................................................................................... NMB
3926.20.92 - - - -Mittens; 6.5% AUT, NZT, CCCT, LDCT,

Non-disposable gloves UST, MT, MUST, CIAT, CT,
COLT, JT, PAT: Free
GPT: 3%
20 - - - - -Gloves, specially designed for use in sports .......................................... PAR
90 - - - - -Other ...................................................................................................... PAR
3926.20.93 00 - - - -Belts; - 6.5% CCCT, LDCT, UST, MT,

Articles of apparel and other clothing accessories, containing not more MUST, CIAT, CT, CRT, IT,
than 25% by weight of woven fabrics of man-made fibres, coated on both NT, SLT, PT, COLT, JT,
sides with polymers of vinyl chloride PAT: Free
GPT: 3%
3926.20.94 00 - - - -Other articles of apparel and clothing accessories, of plastics combined - 6.5% CCCT, LDCT, UST, MT,
with knitted or woven fabrics, bolducs, nonwovens or felt, containing MUST, CIAT, CT, CRT, IT,
woven fabrics of more than 50% by weight of silk NT, SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
3926.20.95 00 - - - -Other articles of apparel and clothing accessories, of plastics combined NMB 6.5% CCCT, LDCT, UST, MT,
with knitted or woven fabrics, bolducs, nonwovens or felt MUST, CIAT, CT, CRT, IT,
PAT: Free
GPT: 3%

PAT: Free
GPT: 3%
10 - - - - -Rainwear ................................................................................................ NMB
90 - - - - -Other ...................................................................................................... -
3926.30.00 00 -Fittings for furniture, coachwork or the like KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
3926.40 -Statuettes and other ornamental articles
3926.40.10 00 - - -Statuettes - 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%

39 - 28

3926.40.90 00 - - -Other ornamental articles - 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
3926.90 -Other
3926.90.10 00 - - -Articles for climbing or mountaineering; - Free CCCT, LDCT, GPT, UST,
Beak guards and blinders for pheasants; MT, MUST, CIAT, CT, CRT,
Cassette shells and parts thereof, excluding exterior jackets or sleeves, for IT, NT, SLT, PT, COLT, JT,
use in the manufacture of video cassettes; PAT: Free
Container cap covers or container toppers, bearing the shapes and
images of cartoon characters, to be employed in the production or
distribution of shampoo, bubble bath and other novelty cosmetic and bath
products;
Conveyor belting, in modular form, of a length not exceeding 5 m;
Conveyor belts;
Corner protectors for use in the manufacture of portable musical
instruments or microphone amplifiers, loudspeakers and sound mixers,
other than those designed and marketed for home entertainment systems;
Die models, to be employed as blueprint substitutes in the manufacture,
assembly, erection, installation, operation or maintenance of machines,
test sets, engines, apparatus, appliances, plant equipment and parts
thereof;
Dunnage bags to be employed in securing items for transport;
Fish egg incubators and parts thereof;
For use in the manufacture of fire fighting vehicles;
Housings, for use in the manufacture of television descramblers;
Imitation gemstones or pearls for use in the manufacture of jewellery;
Knobs, for use in the manufacture of gas barbecues or domestic gas
ranges, whether or not for recreational vehicles;
Net floats, spat collectors and collector holders to be employed in
commercial fishing or in the commercial harvesting of marine plants;
Netting for use in the manufacture of peat pellets;
Non-cellular polyethylene strip, scored, for use in the manufacture of
stand-up drink pouches;
Of vulcanized fibre for use as a backing in the manufacture of abrasive
materials;
Parts of conveyor belts;
Pressure pads, pinch rollers and shield and pressure pad assemblies, for
use in the manufacture of tape cassettes or tape cartridges;
Rail pads;
Respirators, consisting of several layers of nonwovens of man-made
fibres, whether or not treated with activated carbon, with or without an
exhalation valve, to be employed in a noxious atmosphere;
Roller dowels for use in the manufacture of hand-operated mechanical
floor sweepers, not motorized;
Safety face shields designed for use by workers employed in hazardous
work, and parts thereof;
Shapes, for safety goggles or safety spectacles designed for use by
workers employed in hazardous work;
Shield adaptors for safety helmets;

39 - 29

3926.90.10 00 Tapered monofilament of polyamides or of saturated polyesters, for use in
continued the manufacture of paint brushes;
To be employed in the manufacture of biologicals or bacteriologicals for
parenteral use or for the manufacture of antibiotics, hormones or steroids;
semen;
Wheels for use in the manufacture of barbecues
3926.90.20 00 - - -Door mats MTK 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
3926.90.30 00 - - -Signs, letters and numerals - 6.5% CCCT, LDCT, UST, MT,
PAT: Free
AUT: 5.5%
NZT: 5.5%
GPT: 3%
3926.90.50 00 - - -Identification tags for animals - Free CCCT, LDCT, GPT, UST,
PAT: Free
- - -Other:
3926.90.91 - - - -Belts and belting for machinery other than conveyor belts; Free CCCT, LDCT, GPT, UST,
Bolts, nuts, screws and washers; MT, MUST, CIAT, CT, CRT,
Gaskets IT, NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Belts and belting for machinery other than conveyor belts..................... KGM
20 - - - - -Bolts, nuts, screws and washers ............................................................ KGM
30 - - - - -Gaskets .................................................................................................. KGM
3926.90.92 00 - - - -Parts for use in the manufacture of yachts, racing boats, canoes and - Free CCCT, LDCT, GPT, UST,
other vessels for pleasure or sport MT, MUST, CIAT, CT, CRT,
PAT: Free
3926.90.93 00 - - - -Trays designed to hold discs, for use in the manufacture of CD or DVD - 2% CCCT, LDCT, UST, MT,
cases or boxed set collections MUST, CIAT, CT, CRT, IT,
PAT: Free
GPT: 2%

PAT: Free
GPT: 3%
- - - - -Fittings, for general use:
11 - - - - - -Handles and knobs .............................................................................. -
19 - - - - - -Other .................................................................................................... -
20 - - - - -Safety equipment and parts thereof ....................................................... -

39 - 30

30 - - - - -Hygienic or pharmaceutical articles, as specified in Statistical Note 2 to
this Chapter ............................................................................................ -
40 - - - - -Laboratory ware ..................................................................................... -
50 - - - - -Electrical wiring accessories, non-current carrying ................................ -
60 - - - - -Siding, for house or building exterior ...................................................... -
70 - - - - -Mattresses .............................................................................................. -
90 - - - - -Other ...................................................................................................... -

40 - i
Chapter 40
Notes.
1. Except where the context otherwise requires, throughout the Nomenclature the expression "rubber" means the following
products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums,
synthetic rubber, factice derived from oils, and such substances reclaimed.
(a) Goods of Section XI (textiles and textile articles);
(b) Footwear or parts thereof of Chapter 64;
(c) Headgear or parts thereof (including bathing caps) of Chapter 65;
(d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;
(e) Articles of Chapter 90, 92, 94 or 96; or
(f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 40.11 to 40.13).
3. In headings 40.01 to 40.03 and 40.05, the expression "primary forms" applies only to the following forms:
(a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);
(b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
4. In Note 1 to this Chapter and in heading 40.02, the expression "synthetic rubber" applies to:
(a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into
non-thermoplastic substances which, at a temperature between 18C and 29C, will not break on being extended to three
times their original length and will return, after being extended to twice their original length, within a period of five minutes,
to a length not greater than one and a half times their original length. For the purpose of this test, substances necessary
for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as
provided for by Note 5 (B) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the
cross-linking, such as extenders, plasticisers and fillers, is not permitted;
(b) Thioplasts (TM); and
(c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated
synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with
the requirements concerning vulcanisation, elongation and recovery in (a) above.
5. (A) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after
coagulation, with:
(i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised
rubber latex);
(ii) pigments or other colouring matter, other than those added solely for the purpose of identification;
(iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic
solvents or any other substances, except those permitted under (B);
(B) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading
40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a
raw material:

40 - ii
(i) emulsifiers or anti-tack agents;
(ii) small amounts of breakdown products of emulsifiers;
(iii) very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes),
cationic surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants,
crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar
special-purpose additives.
6. For the purpose of heading 40.04, the expression "waste, parings and scrap" means rubber waste, parings and scrap from
the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other
reasons.
7. Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods
or profile shapes, of heading 40.08.
8. Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated
with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.
9. In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions "plates", "sheets" and "strip" apply only to plates, sheets
and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or
not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or
further worked.
10. In heading 40.08 the expressions "rods" and "profile shapes" apply only to such products, whether or not cut to length or
surface-worked but not otherwise worked.

40 - 1

40.01 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural
gums, in primary forms or in plates, sheets or strip.
4001.10.00 00 -Natural rubber latex, whether or not pre-vulcanized KSD Free CCCT, LDCT, GPT, UST,
PAT: Free
-Natural rubber in other forms:
4001.21.00 00 - -Smoked sheets KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
4001.22.00 00 - -Technically specified natural rubber (TSNR) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Sheets and strip ..................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
4001.30.00 00 -Balata, gutta-percha, guayule, chicle and similar natural gums KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
40.02 Synthetic rubber and factice derived from oils, in primary forms or in
plates, sheets or strip; mixtures of any product of heading 40.01 with
any product of this heading, in primary forms or in plates, sheets or
strip.
-Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene

rubber (XSBR):
4002.11.00 00 - -Latex KSD Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
4002.20.00 -Butadiene rubber (BR) Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Latex ...................................................................................................... KSD

40 - 2

90 - - - - -Other ...................................................................................................... KGM
-Isobutene-isoprene (butyl) rubber (IIR);

halo-isobutene-isoprene rubber (CIIR or BIIR):
4002.31.00 - -Isobutene-isoprene (butyl) rubber (IIR) Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Latex....................................................................................................... KSD
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
10 - - - - -Latex....................................................................................................... KSD
90 - - - - -Other ...................................................................................................... KGM
-Chloroprene (chlorobutadiene) rubber (CR):

PAT: Free

PAT: Free
-Acrylonitrile-butadiene rubber (NBR):

PAT: Free

PAT: Free
4002.60.00 00 -Isoprene rubber (IR) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
4002.70.00 00 -Ethylene-propylene-non-conjugated diene rubber (EPDM) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
4002.80.00 00 -Mixtures of any product of heading 40.01 with any product of this KGM Free CCCT, LDCT, GPT, UST,
heading MT, MUST, CIAT, CT, CRT,
PAT: Free

40 - 3

-Other:

PAT: Free

PAT: Free
4003.00.00 00 Reclaimed rubber in primary forms or in plates, sheets or strip. KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
4004.00.00 00 Waste, parings and scrap of rubber (other than hard rubber) and KGM Free CCCT, LDCT, GPT, UST,
powders and granules obtained therefrom. MT, MUST, CIAT, CT, CRT,
PAT: Free
40.05 Compounded rubber, unvulcanized, in primary forms or in plates, sheets

or strip.
4005.10.00 -Compounded with carbon black or silica Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -For use in the manufacture of tires ........................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
4005.20.00 00 -Solutions; dispersions other than those of subheading 4005.10 KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Other:
4005.91.00 - -Plates, sheets and strip Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -For use in the manufacture of tires ........................................................ KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
40.06 Other forms (for example, rods, tubes and profile shapes) and articles
(for example, discs and rings), of unvulcanized rubber.

40 - 4

4006.10.00 00 -"Camel-back" strips for retreading rubber tires - Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
4007.00 Vulcanized rubber thread and cord.
4007.00.10 00 - - -Thread, not covered KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
4007.00.20 00 - - -Cord, not covered KGM 4.5% CCCT, LDCT, GPT, UST,
MT, MUST, CIAT, CT, IT,
PAT: Free
CRT: 4.5%

PAT: Free
40.08 Plates, sheets, strip, rods and profile shapes, of vulcanized rubber other
than hard rubber.
-Of cellular rubber:
PAT: Free
10 - - - - -Carpet underlay ...................................................................................... MTK
20 - - - - -Uncut weatherstrip ................................................................................. -
90 - - - - -Other ...................................................................................................... -

PAT: Free
-Of non-cellular rubber:
PAT: Free
10 - - - - -Sheets .................................................................................................... -
90 - - - - -Other ...................................................................................................... -

40 - 5

PAT: Free
10 - - - - -Profile shapes ........................................................................................ -
90 - - - - -Other ...................................................................................................... -
40.09 Tubes, pipes and hoses, of vulcanized rubber other than hard rubber,
with or without their fittings (for example, joints, elbows, flanges).
-Not reinforced or otherwise combined with other materials:
4009.11.00 00 - -Without fittings - Free CCCT, LDCT, GPT, UST,

PAT: Free
4009.12.00 00 - -With fittings KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
-Reinforced or otherwise combined only with metal:

PAT: Free
4009.22.00 00 - -With fittings KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
-Reinforced or otherwise combined only with textile materials:
4009.31.00 - -Without fittings Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -For radiators........................................................................................... -
90 - - - - -Other ...................................................................................................... -
4009.32.00 - -With fittings Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Garden ................................................................................................... KGM
20 - - - - -Brake hoses, for the vehicles of subheading 8701.20 or heading 87.02,
87.03, 87.04 or 87.05 ............................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
-Reinforced or otherwise combined with other materials:

40 - 6

PAT: Free
4009.42.00 - -With fittings Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Brake hoses, for the vehicles of subheading 8701.20 or heading 87.02,
87.03, 87.04 or 87.05 ............................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
40.10 Conveyor or transmission belts or belting, of vulcanized rubber.
-Conveyor belts or belting:
4010.11.00 00 - -Reinforced only with metal - Free CCCT, LDCT, GPT, UST,
PAT: Free
4010.12.00 00 - -Reinforced only with textile materials - Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Transmission belts or belting:
4010.31 - -Endless transmission belts of trapezoidal cross-section (V-belts),

V-ribbed, of an outside circumference exceeding 60 cm but not
exceeding 180 cm
4010.31.10 00 - - -For use in the manufacture or repair of powered mowers for lawns, parks - Free CCCT, LDCT, GPT, UST,
or sports-grounds, with the cutting device rotating in a horizontal plane MT, MUST, CIAT, CT, CRT,
PAT: Free
4010.31.20 00 - - -For use on textile machinery - Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Automotive ............................................................................................. -
90 - - - - -Other ...................................................................................................... -

40 - 7

other than V-ribbed, of an outside circumference exceeding 60 cm but
not exceeding 180 cm
PAT: Free
PAT: Free

PAT: Free

V-ribbed, of an outside circumference exceeding 180 cm but not
exceeding 240 cm
PAT: Free
PAT: Free

PAT: Free

other than V-ribbed, of an outside circumference exceeding 180 cm
but not exceeding 240 cm
PAT: Free
PAT: Free

PAT: Free

40 - 8

4010.35 - -Endless synchronous belts, of an outside circumference exceeding
60 cm but not exceeding 150 cm
PAT: Free

PAT: Free
4010.36 - -Endless synchronous belts, of an outside circumference exceeding

150 cm but not exceeding 198 cm
PAT: Free

PAT: Free
4010.39 - -Other
4010.39.10 00 - - -Endless transmission belts of trapezoidal cross-section (V-belts), whether - Free CCCT, LDCT, GPT, UST,
or not V-ribbed, of an outside circumference exceeding 240 cm MT, MUST, CIAT, CT, CRT,
PAT: Free
PAT: Free
4010.39.30 00 - - -For use on textile machinery; - Free CCCT, LDCT, GPT, UST,
Transmission belting, of a thickness not exceeding 6.8 mm, excluding MT, MUST, CIAT, CT, CRT,
belting of trapezoidal cross-section (V or multi V), whether or not IT, NT, SLT, PT, COLT, JT,
embossed, for use in the manufacture of transmission belts PAT: Free

PAT: Free
40.11 New pneumatic tires, of rubber.
4011.10.00 00 -Of a kind used on motor cars (including station wagons and racing NMB 7% CCCT, LDCT, UST, MT,
cars) MUST, CIAT, CT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 7%
CRT: 7%

40 - 9

4011.20.00 -Of a kind used on buses or lorries 7% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 7%
CRT: 7%
- - - - -On-highway tires:
11 - - - - - -Of a kind used on light trucks, of radial ply construction...................... NMB
12 - - - - - -Of a kind used on light trucks, other .................................................... NMB
13 - - - - - -Other, of radial ply construction ........................................................... NMB
19 - - - - - -Other .................................................................................................... NMB
20 - - - - -Off-highway tires .................................................................................... NMB
4011.30.00 00 -Of a kind used on aircraft NMB Free CCCT, LDCT, GPT, UST,
PAT: Free
4011.40.00 00 -Of a kind used on motorcycles NMB Free CCCT, LDCT, GPT, UST,
PAT: Free
4011.50.00 00 -Of a kind used on bicycles NMB Free CCCT, LDCT, GPT, UST,
PAT: Free
-Other, having a "herring-bone" or similar tread:
4011.61 - -Of a kind used on agricultural or forestry vehicles and machines
4011.61.10 00 - - -For use with appliances of subheading 8424.81, levellers of NMB Free CCCT, LDCT, GPT, UST,
subheading 8429.20 used for farm purposes only, combination excavating MT, MUST, CIAT, CT, CRT,
and transporting scrapers of subheading 8429.30 or 8430.69, traction IT, NT, SLT, PT, COLT, JT,
ditching machines of subheading 8429.59 or 8430.69 used for farm PAT: Free
purposes only, agricultural machinery for soil preparation or cultivation of
heading 84.32, harvesting or threshing machinery (including straw or
fodder balers) and agricultural mowers of heading 84.33, tractors of
heading 87.01 powered by internal combustion engines and used for farm
purposes only, and spraying vehicles of subheading 8705.90 for
agricultural use for spreading dry or liquid fertilizer or sludge;
Of a size of 3600 X 51 or 4000 X 57

SLT, PT, COLT, JT,
PAT: Free
GPT: 6.5%
CRT: 6.5%
10 - - - - -Having a width of 40.64 cm or more and a diameter of 60.96 cm or
more ....................................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
4011.62 - -Of a kind used on construction or industrial handling vehicles and

machines and having a rim size not exceeding 61 cm

40 - 10

4011.62.10 00 - - -For use with combination excavating and transporting scrapers of NMB Free CCCT, LDCT, GPT, UST,
subheading 8429.30 or 8430.69 MT, MUST, CIAT, CT, CRT,
PAT: Free
4011.62.90 00 - - -Other NMB 6.5% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 6.5%
CRT: 6.5%

machines having a rim size exceeding 61 cm
4011.63.10 - - -For use with combination excavating and transporting scrapers of Free CCCT, LDCT, GPT, UST,
subheading 8429.30 or 8430.69; MT, MUST, CIAT, CT, CRT,
Of a size of 3600 X 51 or 4000 X 57 IT, NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -For use with combination excavating and transporting scrapers of
subheading 8429.30 or 8430.69 ...................................................... NMB
20 - - - - -Having a size of 3,600 x 51 or 4,000 x 57 .............................................. NMB

SLT, PT, COLT, JT,
PAT: Free
GPT: 6.5%
CRT: 6.5%
4011.69 - -Other
4011.69.10 00 - - -For use with appliances of subheading 8424.81, combination excavating NMB Free CCCT, LDCT, GPT, UST,
and transporting scrapers of subheading 8429.30 or 8430.69, horticultural MT, MUST, CIAT, CT, CRT,
machinery for soil preparation and lawn or sports-ground rollers of IT, NT, SLT, PT, COLT, JT,
heading 84.32, horticultural mowers (other than mowers for lawns, parks PAT: Free
or sports-grounds) of heading 84.33;
Of a size of 3600 X 51 or 4000 X 57

SLT, PT, COLT, JT,
PAT: Free
GPT: 6.5%
CRT: 6.5%
-Other:
4011.92 - -Of a kind used on agricultural or forestry vehicles and machines

40 - 11

4011.92.10 00 - - -For use with appliances of subheading 8424.81, levellers of NMB Free CCCT, LDCT, GPT, UST,
subheading 8429.20 used for farm purposes only, combination excavating MT, MUST, CIAT, CT, CRT,
and transporting scrapers of subheading 8429.30 or 8430.69, traction IT, NT, SLT, PT, COLT, JT,
ditching machines of subheading 8429.59 or 8430.69 used for farm PAT: Free
purposes only, agricultural machinery for soil preparation or cultivation of
heading 84.32, harvesting or threshing machinery (including straw or
fodder balers) and agricultural mowers of heading 84.33, tractors of
heading 87.01 powered by internal combustion engines and used for farm
purposes only, and spraying vehicles of subheading 8705.90 for
agricultural use for spreading dry or liquid fertilizer or sludge;
Of a size of 3600 x 51 or 4000 x 57

SLT, PT, COLT, JT,
PAT: Free
GPT: 6.5%
CRT: 6.5%
10 - - - - -Having a width of 40.64 cm or more and a diameter of 60.96 cm or
more ....................................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB

machines and having a rim size not exceeding 61 cm
4011.93.10 00 - - -For use with combination excavating and transporting scrapers of NMB Free CCCT, LDCT, GPT, UST,
subheading 8429.30 or 8430.69 MT, MUST, CIAT, CT, CRT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
GPT: 6.5%
CRT: 6.5%

machines and having a rim size exceeding 61 cm
4011.94.10 - - -For use with combination excavating and transporting scrapers of Free CCCT, LDCT, GPT, UST,
subheading 8429.30 or 8430.69; MT, MUST, CIAT, CT, CRT,
Of a size of 3600 x 51 or 4000 x 57 IT, NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -For use with combination excavating and transporting scrapers of
subheading 8429.30 or 8430.69 ...................................................... NMB
20 - - - - -Having a size of 3,600 x 51 or 4,000 x 57.............................................. NMB

SLT, PT, COLT, JT,
PAT: Free
GPT: 6.5%
CRT: 6.5%
4011.99 - -Other

40 - 12

4011.99.10 00 - - -For use with appliances of subheading 8424.81, combination excavating NMB Free CCCT, LDCT, GPT, UST,
and transporting scrapers of subheading 8429.30 or 8430.69, horticultural MT, MUST, CIAT, CT, CRT,
machinery for soil preparation and lawn or sports-ground rollers of IT, NT, SLT, PT, COLT, JT,
heading 84.32, horticultural mowers (other than mowers for lawns, parks PAT: Free
or sports-grounds) of heading 84.33;
Of a size of 3600 x 51 or 4000 x 57

SLT, PT, COLT, JT,
PAT: Free
GPT: 6.5%
CRT: 6.5%
40.12 Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire
treads and tire flaps, of rubber.
-Retreaded tires:
4012.11.00 00 - -Of a kind used on motor cars (including station wagons and racing NMB Free CCCT, LDCT, GPT, UST,
cars) MT, MUST, CIAT, CT, CRT,
PAT: Free
4012.12.00 00 - -Of a kind used on buses or lorries NMB Free CCCT, LDCT, GPT, UST,
PAT: Free
4012.13.00 00 - -Of a kind used on aircraft NMB Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
4012.20 -Used pneumatic tires
4012.20.10 00 - - -Of a size of 3600 x 51 or 4000 x 57 NMB Free CCCT, LDCT, GPT, UST,
PAT: Free
4012.20.20 00 - - -Of a kind used on vehicles, including tractors, for the on-highway transport NMB 6.5% CCCT, LDCT, UST, MT,
of passengers or goods, or on vehicles of heading 87.05 MUST, CIAT, CT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 6.5%
CRT: 6.5%

40 - 13

SLT, PT, COLT, JT,
PAT: Free
GPT: 6.5%
CRT: 6.5%
4012.90 -Other
4012.90.10 00 - - -Rimtape (tire flaps) for use in the manufacture of bicycles or bicycle NMB Free CCCT, LDCT, GPT, UST,
wheels MT, MUST, CIAT, CT, CRT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
GPT: 6.5%
CRT: 6.5%
- - - - -Solid press-on industrial tires:
11 - - - - - -New...................................................................................................... NMB
19 - - - - - -Other .................................................................................................... NMB
- - - - -Other solid or cushion industrial tires:
81 - - - - - -New...................................................................................................... NMB
89 - - - - - -Other .................................................................................................... NMB
- - - - -Other:
91 - - - - - -Tire treads............................................................................................ NMB
99 - - - - - -Other .................................................................................................... NMB
40.13 Inner tubes, of rubber.
4013.10.00 00 -Of a kind used on motor cars (including station wagons and racing NMB 6.5% CCCT, LDCT, UST, MT,
cars), buses or lorries MUST, CIAT, CT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 6.5%
CRT: 6.5%
4013.20.00 00 -Of a kind used on bicycles NMB Free CCCT, LDCT, GPT, UST,
PAT: Free
4013.90 -Other

40 - 14

4013.90.10 - - -Of a kind used on aircraft; Free CCCT, LDCT, GPT, UST,
For use with appliances of subheading 8424.81, levellers of MT, MUST, CIAT, CT, CRT,
subheading 8429.20 used for farm purposes only, combination excavating IT, NT, SLT, PT, COLT, JT,
and transporting scrapers of subheading 8429.30 or 8430.69, traction PAT: Free
ditching machines of subheading 8429.59 or 8430.69 used for farm
purposes only, agricultural or horticultural machinery for soil preparation or
cultivation and lawn or sports-ground rollers of heading 84.32, harvesting
or threshing machinery (including straw or fodder balers) and agricultural
or horticultural mowers (other than mowers for lawns, parks or sports-
grounds) of heading 84.33, tractors of heading 87.01 powered by internal
combustion engines and used for farm purposes only, and spraying
vehicles of subheading 8705.90 for agricultural use for spreading dry or
liquid fertilizer or sludge
20 - - - - -Of a kind used on farming equipment .................................................... NMB

90 - - - - -Other ...................................................................................................... NMB

SLT, PT, COLT, JT,
PAT: Free
GPT: 6.5%
CRT: 6.5%
40.14 Hygienic or pharmaceutical articles (including teats), of vulcanized

rubber other than hard rubber, with or without fittings of hard rubber.
4014.10.00 00 -Sheath contraceptives - 6.5% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 6.5%
4014.90 -Other
4014.90.10 00 - - -Containers and parts thereof, for vaccines, toxoids (anatoxins), bacterins, - Free CCCT, LDCT, GPT, UST,
toxins, serums containing immune bodies including antitoxins, glandular MT, MUST, CIAT, CT, CRT,
extracts or antibiotics, to be employed in the manufacture of such products IT, NT, SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 6.5%
40.15 Articles of apparel and clothing accessories (including gloves, mittens

and mitts), for all purposes, of vulcanized rubber other than hard rubber.
-Gloves, mittens and mitts:

40 - 15

4015.11.00 00 - -Surgical PAR 15.5% CCCT, LDCT, UST, MT,
SLT, JT, PAT: Free
AUT: 8.5%
NZT: 8.5%
GPT: 15%
CRT: 15.5%
PT: 2%
COLT: 6.5%
4015.19 - -Other
4015.19.10 00 - - -Protective gloves to be employed with protective suits in a noxious PAR Free CCCT, LDCT, GPT, UST,
atmosphere MT, MUST, CIAT, CT, CRT,
PAT: Free
4015.19.90 00 - - -Other PAR 15.5% CCCT, LDCT, UST, MT,

SLT, JT, PAT: Free
AUT: 8.5%
NZT: 8.5%
GPT: 15%
CRT: 15.5%
PT: 2%
COLT: 6.5%
4015.90 -Other
4015.90.10 00 - - -Protective suits and parts thereof, to be employed in a noxious - Free CCCT, LDCT, GPT, UST,
atmosphere MT, MUST, CIAT, CT, CRT,
PAT: Free
4015.90.20 00 - - -Diving suits - 10% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 10%
4015.90.90 00 - - -Other - 14% CCCT, LDCT, UST, MT,

SLT, JT, PAT: Free
AUT: 9.5%
NZT: 9.5%
GPT: 10%
CRT: 14%
PT: 2%
COLT: 6%
40.16 Other articles of vulcanized rubber other than hard rubber.

40 - 16

4016.10.00 00 -Of cellular rubber - 6.5% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
CRT: 6.5%
-Other:
4016.91.00 - -Floor coverings and mats 7% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 7%
- - - - -Mats:
11 - - - - - -For automotive use .............................................................................. -
19 - - - - - -Other .................................................................................................... -
90 - - - - -Other ...................................................................................................... -
4016.92.00 00 - -Erasers - 6.5% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 6.5%
4016.93 - -Gaskets, washers and other seals
4016.93.10 - - -Of a kind used in the automotive goods of Chapter 87 6.5% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 6.5%
CRT: 6.5%
10 - - - - -Gaskets .................................................................................................. -
20 - - - - -Washers ................................................................................................. -
40 - - - - -Bushings................................................................................................. -
50 - - - - -Oil seals.................................................................................................. -
90 - - - - -Other ...................................................................................................... -
- - -Other:
4016.93.91 00 - - - -For use in the goods of heading 84.81 or hydraulic pump-motors of - Free CCCT, LDCT, GPT, UST,
subheading 8413.60; MT, MUST, CIAT, CT, CRT,
For use in the manufacture or repair of engines or parts thereof for IT, NT, SLT, PT, COLT, JT,
commercial fishing vessels; PAT: Free
For use in the manufacture of goods of Section XVI, of Chapter 73 or 90,
or of heading 87.05 (excluding the motor vehicle chassis portion and
parts thereof), such goods being used in the recovery or production of
crude oil from shales, oil-sands or tar-sands

PAT: Free
10 - - - - -Gaskets .................................................................................................. -

40 - 17

30 - - - - -Packing rings.......................................................................................... -
40 - - - - -Bushings ................................................................................................ -
50 - - - - -Oil seals ................................................................................................. -
90 - - - - -Other ...................................................................................................... -
4016.94.00 00 - -Boat or dock fenders, whether or not inflatable - 6.5% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
CRT: 6.5%
4016.95 - -Other inflatable articles
4016.95.10 00 - - -Air mattresses NMB 9.5% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 9.5%

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 6.5%
4016.99 - -Other
4016.99.10 00 - - -Articles for use in the manufacture of microwave, passive infrared, or - Free CCCT, LDCT, GPT, UST,
combination microwave and passive infrared relays; MT, MUST, CIAT, CT, CRT,
Backing pads for use with grinders; IT, NT, SLT, PT, COLT, JT,
Bladders or sleeves, for use with tire or tube manufacturing machines; PAT: Free
Boots and nipples, for use in the manufacture of ignition wiring sets;
Containers and parts thereof (including expelling bulbs), for vaccines,
toxoids (anatoxins), bacterins, toxins, serums containing immune bodies
including antitoxins, glandular extracts or antibiotics, to be employed in the
manufacture of such products;
Grommets, sleeves and protectors, for use in the manufacture of hose
assemblies for brake or steering systems for motorcycles or all-terrain
vehicles;
Rail pads;
To be employed in the manufacture of sera, antisera, toxoids, viruses,
toxins or antitoxins, virus or bacterial vaccines, bacteriophage or bacterial
lysates, allergenics, liver extracts, pituitary extracts, epinephrine or its
solutions, insulin (with or without zinc, globin or protamine) and blood
plasma or serum of human origin, or fractions thereof, or extenders or
substitutes therefor
4016.99.30 00 - - -Vibration control articles of a kind used in the vehicles of headings 87.01 - 6.5% CCCT, LDCT, UST, MT,
through 87.05 MUST, CIAT, CT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 6.5%
CRT: 6.5%

40 - 18

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 6.5%
10 - - - - -Rubber bands ......................................................................................... -
20 - - - - -Bottle stoppers ....................................................................................... -
90 - - - - -Other ...................................................................................................... -
4017.00 Hard rubber (for example, ebonite) in all forms, including waste and
scrap; articles of hard rubber.
4017.00.10 00 - - -Rods and tubes; - Free CCCT, LDCT, GPT, UST,

Sheets and strip, of a thickness not exceeding 1.6 mm; MT, MUST, CIAT, CT, CRT,
Waste and scrap IT, NT, SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 6.5%

VIII - 1
Section VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF;

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

41 - i
Chapter 41
RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
Notes.
(a) Parings or similar waste, of raw hides or skins (heading 05.11);
(b) Birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or 67.01; or
(c) Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified
in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine
animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or
Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of
chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.
2. (A) Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process
which is reversible (headings 41.01 to 41.03, as the case may be).
(B) For the purposes of headings 41.04 to 41.06, the term "crust" includes hides and skins that have been retanned, coloured
or fat-liquored (stuffed) prior to drying.
3. Throughout the Nomenclature the expression "composition leather" means only substances of the kind referred to in
heading 41.15.

41 - 1

41.01 Raw hides and skins of bovine (including buffalo) or equine animals
(fresh, or salted, dried, limed, pickled or otherwise preserved, but not
tanned, parchment-dressed or further prepared), whether or not
dehaired or split.
4101.20.00 -Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg Free AUT, NZT, CCCT, LDCT,
when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet- GPT, UST, MT, MUST,
salted or otherwise preserved CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Not pre-tanned ....................................................................................... NMB
20 - - - - -Other, of bovine animals, without hair on, of a unit surface area not
exceeding 28 square feet (2.6 m) ......................................................... MTK
90 - - - - -Other ...................................................................................................... NMB
4101.50.00 -Whole hides and skins, of a weight exceeding 16 kg Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
- - - - -Fresh or wet-salted:
11 - - - - - -Cattle hides .......................................................................................... NMB
19 - - - - - -Other .................................................................................................... NMB
- - - - -Other, not pre-tanned:
21 - - - - - -Of bovine animals ................................................................................ NMB
22 - - - - - -Of equine animals ................................................................................ NMB
90 - - - - -Other ...................................................................................................... NMB
4101.90.00 -Other, including butts, bends and bellies Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Of bovine animals, vegetable pre-tanned............................................... KGM
90 - - - - -Other ...................................................................................................... -
41.02 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or
otherwise preserved, but not tanned, parchment-dressed or further
prepared), whether or not with wool on or split, other than those
excluded by Note 1 (c) to this Chapter.
4102.10.00 00 -With wool on NMB Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free
-Without wool on:
4102.21.00 00 - -Pickled KGM Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free

41 - 2

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Not pre-tanned........................................................................................ NMB
- - - - -Other:
91 - - - - - -Vegetable pre-tanned ........................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM
41.03 Other raw hides and skins (fresh, or salted, dried, limed, pickled or
otherwise preserved, but not tanned, parchment-dressed or further
prepared), whether or not dehaired or split, other than those excluded
by Note 1 (b) or 1 (c) to this Chapter.
4103.20.00 00 -Of reptiles NMB Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
4103.30.00 -Of swine Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Not pre-tanned........................................................................................ -
90 - - - - -Other ...................................................................................................... MTK

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Not pre-tanned........................................................................................ -
90 - - - - -Other ...................................................................................................... -
41.04 Tanned or crust hides and skins of bovine (including buffalo) or equine
animals, without hair on, whether or not split, but not further prepared.
-In the wet state (including wet-blue):
4104.11.00 00 - -Full grains, unsplit; grain splits - Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
4104.19.00 00 - -Other - Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
-In the dry state (crust):

41 - 3

4104.41.00 00 - -Full grains, unsplit; grain splits - Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
41.05 Tanned or crust skins of sheep or lambs, without wool on, whether or
not split, but not further prepared.
4105.10 -In the wet state (including wet-blue)
- - -Pre-tanned:
4105.10.11 00 - - - -For use as processing materials by tanners KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
4105.10.12 00 - - - -Vegetable pre-tanned hair sheep skins, and otherwise pre-tanned skins, KGM Free AUT, NZT, CCCT, LDCT,
for use in the manufacture of clothing or gloves GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
- - -Wet blue leather:
4105.10.21 00 - - - -For use as processing materials by tanners MTK Free CCCT, LDCT, GPT, UST,
PAT: Free
4105.10.29 00 - - - -Other MTK Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
- - -Other:
4105.10.91 00 - - - -For use as linings in the manufacture of footwear; MTK Free CCCT, LDCT, GPT, UST,
For use as processing materials by tanners; MT, MUST, CIAT, CT, CRT,
Hair sheep skins, for use in the manufacture of footwear or ladies' IT, NT, SLT, PT, COLT, JT,
handbags PAT: Free

41 - 4

4105.10.99 00 - - - -Other MTK Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
4105.30.00 00 -In the dry state (crust) - Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
41.06 Tanned or crust hides and skins of other animals, without wool or hair
on, whether or not split, but not further prepared.
-Of goats or kids:
4106.21 - -In the wet state (including wet-blue)
4106.21.10 00 - - -Pre-tanned KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
- - -Wet blue leather:
4106.21.21 00 - - - -For use as processing materials by tanners MTK Free CCCT, LDCT, GPT, UST,
PAT: Free
4106.21.29 00 - - - -Other MTK Free CCCT, LDCT, GPT, UST,

PAT: Free
- - -Other:
4106.21.91 00 - - - -For use as processing materials by tanners; MTK Free CCCT, LDCT, GPT, UST,
For use in the manufacture of belts, footwear or ladies' handbags MT, MUST, CIAT, CT, CRT,
PAT: Free
4106.21.92 00 - - - -For use in the manufacture of clothing or gloves MTK Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free

PAT: Free

41 - 5

4106.22.00 00 - -In the dry state (crust) - Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
-Of swine:
4106.31 - -In the wet state (including wet-blue)
4106.31.10 00 - - -Wet blue leather MTK Free CCCT, LDCT, GPT, UST,
PAT: Free
- - -Other:
4106.31.91 00 - - - -For use as linings in the manufacture of footwear; MTK Free CCCT, LDCT, GPT, UST,
For use in the manufacture of clothing; MT, MUST, CIAT, CT, CRT,
For use in the manufacture of uppers for footwear IT, NT, SLT, PT, COLT, JT,
PAT: Free
4106.31.92 00 - - - -For use in the manufacture of gloves MTK Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free

PAT: Free
4106.32.00 00 - -In the dry state (crust) MTK Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
4106.40.00 00 -Of reptiles - Free CCCT, LDCT, GPT, UST,

PAT: Free
-Other:
4106.91.00 - -In the wet state (including wet-blue) Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Upper leather ......................................................................................... MTK
20 - - - - -Sole leather ............................................................................................ KGM
30 - - - - -Bag, case or strap leather ...................................................................... MTK
90 - - - - -Other ...................................................................................................... MTK

41 - 6

4106.92.00 - -In the dry state (crust) Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Upper leather.......................................................................................... MTK
20 - - - - -Sole leather ............................................................................................ KGM
90 - - - - -Other ...................................................................................................... MTK
41.07 Leather further prepared after tanning or crusting, including parchment-

dressed leather, of bovine (including buffalo) or equine animals, without
hair on, whether or not split, other than leather of heading 41.14.
-Whole hides and skins:
4107.11.00 - -Full grains, unsplit Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -For use in the manufacture of upholstered furniture or belts.................. MTK
90 - - - - -Other ...................................................................................................... -
4107.12.00 - -Grain splits Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -For use in the manufacture of upholstered furniture .............................. MTK
90 - - - - -Other ...................................................................................................... -

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -For use in the manufacture of upholstered furniture .............................. MTK
90 - - - - -Other ...................................................................................................... -
-Other, including sides:
4107.91.00 00 - -Full grains, unsplit - Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
4107.92.00 - -Grain splits Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -For use in the manufacture of upholstered furniture or belts.................. MTK
90 - - - - -Other ...................................................................................................... -

41 - 7

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
4112.00.00 Leather further prepared after tanning or crusting including parchment- Free AUT, NZT, CCCT, LDCT,
dressed leather, of sheep or lamb, without wool on, whether or not split, GPT, UST, MT, MUST,
other than leather of heading 41.14. CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Garment leather ..................................................................................... MTK
90 - - - - -Other ...................................................................................................... MTK
41.13 Leather further prepared after tanning or crusting, including parchment-

dressed leather, of other animals, without wool or hair on, whether or
not split, other than leather of heading 41.14.
4113.10.00 00 -Of goats or kids MTK Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
4113.20.00 00 -Of swine MTK Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
4113.30.00 00 -Of reptiles MTK Free CCCT, LDCT, GPT, UST,

PAT: Free

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Upper leather ......................................................................................... MTK
20 - - - - -Sole leather ............................................................................................ KGM
90 - - - - -Other ...................................................................................................... MTK
41.14 Chamois (including combination chamois) leather; patent leather and

patent laminated leather; metallized leather.
4114.10.00 00 -Chamois (including combination chamois) leather - Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free

41 - 8

4114.20.00 00 -Patent leather and patent laminated leather; metallized leather MTK Free CCCT, LDCT, GPT, UST,
PAT: Free
41.15 Composition leather with a basis of leather or leather fibre, in slabs,

sheets or strip, whether or not in rolls; parings and other waste of
leather or of composition leather, not suitable for the manufacture of
leather articles; leather dust, powder and flour.
4115.10.00 00 -Composition leather with a basis of leather or leather fibre, in slabs, KGM Free CCCT, LDCT, GPT, UST,
sheets or strip, whether or not in rolls MT, MUST, CIAT, CT, CRT,
PAT: Free
4115.20.00 00 -Parings and other waste of leather or of composition leather, not KGM Free CCCT, LDCT, GPT, UST,
suitable for the manufacture of leather articles; leather dust, powder MT, MUST, CIAT, CT, CRT,
and flour IT, NT, SLT, PT, COLT, JT,
PAT: Free

42 - i
Chapter 42
ARTICLES OF LEATHER; SADDLERY AND HARNESS;

TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS;
ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
Notes.
1. For the purposes of this Chapter, the term leather includes chamois (including combination chamois) leather, patent leather,
patent laminated leather and metalized leather.
(a) Sterile surgical catgut or similar sterile suture materials (heading 30.06);
(b) Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which
furskin or artificial fur is attached on the outside except as mere trimming (heading 43.03 or 43.04);
(c) Made up articles of netting (heading 56.08);
(d) Articles of Chapter 64;
(e) Headgear or parts thereof of Chapter 65;
(f) Whips, riding-crops or other articles of heading 66.02;
(g) Cuff-links, bracelets or other imitation jewellery (heading 71.17);
(h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally
Section XV);
(ij) Strings, skins for drums or the like, or other parts of musical instruments (heading 92.09);
(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
(l) Articles of Chapter 95 (for example, toys, games, sports requisites); or
(m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of
heading 96.06.
3. (A) In addition to the provisions of Note 2 above, heading 42.02 does not cover:
(a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading
39.23);
(b) Articles of plaiting materials (heading 46.02).
(B) Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or
cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those
headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not
give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the
articles are to be classified in Chapter 71.
4. For the purpose of heading 42.03, the expression "articles of apparel and clothing accessories" applies, inter alia, to gloves,
mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers
and wrist straps, but excluding watch straps (heading 91.13).

42 - 1

4201.00 Saddlery and harness for any animal (including traces, leads, knee
pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of
any material.
4201.00.10 00 - - -English type saddles - 5% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 3%
CRT: 5%

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 7%
10 - - - - -Saddles for horses ................................................................................. -
80 - - - - -Saddlery and harness, including parts and accessories, excluding
saddles................................................................................................... -
90 - - - - -Other ...................................................................................................... -
42.02 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school

satchels, spectacle cases, binocular cases, camera cases, musical
instrument cases, gun cases, holsters and similar containers; travelling-
bags, insulated food or beverage bags, toilet bags, rucksacks,
handbags, shopping bags, wallets, purses, map-cases, cigarette-cases,
tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes,
powder-boxes, cutlery cases and similar containers, of leather or of
composition leather, of sheeting of plastics, of textile materials, of
vulcanized fibre or of paperboard, or wholly or mainly covered with such
materials or with paper.
-Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school

satchels and similar containers:
4202.11.00 00 - -With outer surface of leather or of composition leather NMB 11% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
AUT: 6.5%
NZT: 6.5%
GPT: 7%
CRT: 11%
4202.12 - -With outer surface of plastics or of textile materials
4202.12.10 00 - - -With outer surface of textile materials, containing less than 85% by weight NMB 11% CCCT, LDCT, UST, MT,
of silk or silk waste CIAT, CT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
GPT: 7%
CRT: 11%

42 - 2

4202.12.90 00 - - -Other NMB 11% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 7%
CRT: 11%
4202.19.00 00 - -Other NMB 11% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 7%
CRT: 11%
-Handbags, whether or not with shoulder strap, including those without

handle:
4202.21.00 00 - -With outer surface of leather or of composition leather DZN 10% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 7%
CRT: 10%
4202.22 - -With outer surface of sheeting of plastics or of textile materials
4202.22.10 00 - - -With outer surface of textile materials (other than of abaca), containing DZN 10.5% CCCT, LDCT, UST, MT,
less than 85% by weight of silk or silk waste CIAT, CT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
GPT: 7%
CRT: 10.5%

SLT, PT, COLT, JT,
PAT: Free
GPT: 7%
CRT: 10.5%
10 - - - - -Of sheeting of plastics ............................................................................ DZN
20 - - - - -Of textile materials.................................................................................. DZN
4202.29.00 00 - -Other NMB 10.5% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 7%
CRT: 10.5%
-Articles of a kind normally carried in the pocket or in the handbag:
4202.31.00 - -With outer surface of leather or of composition leather 8.5% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 8.5%
10 - - - - -Wallets or billfolds................................................................................... DZN

42 - 3

90 - - - - -Other ...................................................................................................... -
4202.32.10 - - -With outer surface of textile materials, containing less than 85% by weight 8% CCCT, LDCT, UST, MT,
of silk or silk waste CIAT, CT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
GPT: 5%
CRT: 8%
10 - - - - -Wallets or billfolds .................................................................................. DZN
- - - - -Cigar, cigarette or pipe cases; Tobacco pouches:
21 - - - - - -Subject to customs duty based on excise duty .................................... -
29 - - - - - -Other .................................................................................................... -
90 - - - - -Other ...................................................................................................... -

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 8%
10 - - - - -Wallets or billfolds .................................................................................. DZN
- - - - -Cigar, cigarette or pipe cases; Tobacco pouches:
29 - - - - - -Other .................................................................................................... -
90 - - - - -Other ...................................................................................................... -
4202.39.00 00 - -Other - 9.5% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 6%
CRT: 9.5%
-Other:
4202.91 - -With outer surface of leather or of composition leather
4202.91.10 00 - - -Fitted cases for church bells; NMB Free CCCT, LDCT, GPT, UST,
Golfbags MT, MUST, CIAT, CT, CRT,
PAT: Free
4202.91.20 00 - - -Tool bags, haversacks, knapsacks, packsacks and rucksacks NMB 11% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 7%
CRT: 11%

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 7%

42 - 4

4202.92.10 - - -Fitted cases for church bells; Free CCCT, LDCT, GPT, UST,
Golf bags MT, CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Fitted cases for church bells................................................................... NMB
- - - - -Golf bags:
21 - - - - - -With outer surface of textile materials, containing less than 85% by
weight of silk or silk waste .................................................................... NMB
29 - - - - - -Other .................................................................................................... NMB
4202.92.20 - - -Tool bags, haversacks, knapsacks, packsacks and rucksacks 10% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 7%
10 - - - - -Tool bags ................................................................................................ NMB
- - - - -Haversack, knapsacks, packsacks and rucksacks:
21 - - - - - -With outer surface of textile materials, containing less than 85% by
weight of silk or silk waste .................................................................... NMB
29 - - - - - -Other .................................................................................................... NMB

CIAT, CT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
GPT: 5%
CRT: 7%
10 - - - - -With outer surface of textile materials, containing less than 85% by
weight of silk or silk waste ...................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
4202.99 - -Other
4202.99.10 00 - - -Fitted cases for church bells NMB Free CCCT, LDCT, GPT, UST,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 7%
42.03 Articles of apparel and clothing accessories, of leather or of

composition leather.

42 - 5

4203.10.00 -Articles of apparel 13% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
AUT: 6.5%
NZT: 6.5%
GPT: 8%
CRT: 13%
- - - - -Overcoats and car-coats:
11 - - - - - -Men's or boys' ...................................................................................... NMB
12 - - - - - -Women's or girls'.................................................................................. NMB
- - - - -Wind-cheaters, wind-jackets and similar articles:
31 - - - - - -Men's or boys' ...................................................................................... NMB
- - - - -Jackets and blazers:
51 - - - - - -Men's or boys' ...................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
-Gloves, mittens and mitts:
4203.21 - -Specially designed for use in sports
4203.21.10 00 - - -Gloves for cricket NMB Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Golf......................................................................................................... NMB
20 - - - - -Baseball ................................................................................................. NMB
90 - - - - -Other ...................................................................................................... NMB
4203.29 - -Other
4203.29.10 00 - - -Gloves of kid PAR 7% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 7%

SLT, PT, COLT, JT,
PAT: Free
AUT: 8.5%
NZT: 8.5%
GPT: 10%
CRT: 15.5%
10 - - - - -Work or special purpose ........................................................................ PAR

42 - 6

- - - - -Other:
91 - - - - - -Men's or boys' ...................................................................................... PAR
92 - - - - - -Women's or girls' .................................................................................. PAR
4203.30.00 00 -Belts and bandoliers - 9.5% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 6%
CRT: 9.5%
4203.40.00 00 -Other clothing accessories - 8% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 8%
4205.00.00 00 Other articles of leather or of composition leather. - Free CCCT, LDCT, GPT, UST,
PAT: Free
4206.00 Articles of gut (other than silk-worm gut), of goldbeater's skin, of

bladders or of tendons.
4206.00.10 00 - - -Catgut - Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
CRT: 6.5%

43 - i
Chapter 43
FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
Notes.
1. Throughout the Nomenclature references to "furskins", other than to raw furskins of heading 43.01, apply to hides or skins of
all animals which have been tanned or dressed with the hair or wool on.
(a) Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01);
(b) Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter);
(c) Gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (heading 42.03);
(e) Headgear or parts thereof of Chapter 65; or
(f) Articles of Chapter 95 (for example, toys, games, sports requisites).
3. Heading 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts
thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which
furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 43.03 or 43.04 as the
case may be.
5. Throughout the Nomenclature the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other
fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by
weaving or knitting (generally, heading 58.01 or 60.01).

43 - 1

43.01 Raw furskins (including heads, tails, paws and other pieces or cuttings,
suitable for furriers' use), other than raw hides and skins of
heading 41.01, 41.02 or 41.03.
4301.10.00 -Of mink, whole, with or without head, tail or paws Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Ranch..................................................................................................... NMB
20 - - - - -Wild ........................................................................................................ NMB
4301.30.00 00 -Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and NMB Free CCCT, LDCT, GPT, UST,
similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or MT, CIAT, CT, CRT, IT, NT,
without head, tail or paws SLT, PT, COLT, JT,
PAT: Free
4301.60.00 00 -Of fox, whole, with or without head, tail or paws NMB Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
4301.80.00 -Other furskins, whole, with or without head, tail or paws Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Of racoon ............................................................................................... NMB
20 - - - - -Of lynx, bobcat, wildcat .......................................................................... NMB
30 - - - - -Of otter, excluding sea otter ................................................................... NMB
50 - - - - -Of opossum............................................................................................ NMB
60 - - - - -Of coyote................................................................................................ NMB
70 - - - - -Of coypu, nutria...................................................................................... NMB
80 - - - - -Of beaver ............................................................................................... NMB
- - - - -Other:
91 - - - - - -Of muskrat ........................................................................................... NMB
92 - - - - - -Of seal.................................................................................................. NMB
99 - - - - - -Other .................................................................................................... NMB
4301.90.00 00 -Heads, tails, paws and other pieces or cuttings, suitable for furriers' use - Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
43.02 Tanned or dressed furskins (including heads, tails, paws and other
pieces or cuttings), unassembled, or assembled (without the addition of
other materials) other than those of heading 43.03.
-Whole skins, with or without head, tail or paws, not assembled:
4302.11.00 - -Of mink Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Ranch..................................................................................................... NMB
20 - - - - -Wild ........................................................................................................ NMB

43 - 2


GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Of fox ...................................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
4302.20.00 00 -Heads, tails, paws and other pieces or cuttings, not assembled - Free CCCT, LDCT, GPT, UST,
PAT: Free
4302.30 -Whole skins and pieces or cuttings thereof, assembled
4302.30.10 00 - - -China goat mats or plates; - Free CCCT, LDCT, GPT, UST,
Rabbit or hare fur plates MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
GPT: 5%
43.03 Articles of apparel, clothing accessories and other articles of furskin.
4303.10 -Articles of apparel and clothing accessories
4303.10.10 00 - - -Gloves, mittens and mitts PAR 15.5% CCCT, LDCT, UST, MT,
NT, SLT, JT, PAT: Free
AUT: 8.5%
NZT: 8.5%
GPT: 10%
PT: 2%
COLT: 6.5%
4303.10.20 00 - - -Leather garments lined with furskin NMB 14% CCCT, LDCT, UST, MT,
NT, SLT, PT, JT, PAT: Free
AUT: 7.5%
NZT: 7.5%
GPT: 10%
COLT: 6%

PAT: Free
GPT: 5%
10 - - - - -Overcoats and car-coats ........................................................................ NMB
20 - - - - -Jackets and similar articles..................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB

43 - 3

4303.90.00 00 -Other - 10% CCCT, LDCT, UST, MT,
PAT: Free
AUT: 9.5%
NZT: 9.5%
GPT: 7%
4304.00.00 00 Artificial fur and articles thereof. - 15.5% CCCT, LDCT, UST, MT,
GPT: 10%
PT: 2%
COLT: 6.5%

IX - 1
Section IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES

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

44 - i
Chapter 44
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
Notes.
(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for
insecticidal, fungicidal or similar purposes (heading 12.11);
(b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn
lengthwise or cut to length (heading 14.01);
(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 14.04);
(d) Activated charcoal (heading 38.02);
(e) Articles of heading 42.02;
(f) Goods of Chapter 46;
(g) Footwear or parts thereof of Chapter 64;
(h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
(ij) Goods of heading 68.08;
(k) Imitation jewellery of heading 71.17;
(l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus
and wheelwrights' wares);
(m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);
(n) Parts of firearms (heading 93.05);
(o) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
(p) Articles of Chapter 95 (for example, toys, games, sports requisites);
(q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of
wood, for articles of heading 96.03; or
(r) Articles of Chapter 97 (for example, works of art).
2. In this Chapter, the expression "densified wood" means wood which has been subjected to chemical or physical treatment
(being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has
thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or
electrical agencies.
3. Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard,
laminated wood or densified wood as they apply to such articles of wood.
4. Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading
44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other
operation provided it does not give them the character of articles of other headings.
5. Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by
any of the materials specified in Note 1 to Chapter 82.

44 - ii
6. Subject to Note 1 above and except where the context otherwise requires, any reference to "wood" in a heading of this
Chapter applies also to bamboos and other materials of a woody nature.
Subheading Notes.
1. For the purposes of subheading 4401.31, the expression wood pellets means by-products such as cutter shavings, sawdust
or chips, of the mechanical wood processing industry, furniture- making industry or other wood transformation activities,
which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3%
by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.
2. For the purposes of subheadings 4403.41 to 4403.49, 4407.21 to 4407.29, 4408.31 to 4408.39 and 4412.31, the expression
"tropical wood" means one of the following types of wood:
Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aningr, Avodir, Azob, Balau, Balsa, Boss clair, Boss fonc,
Cativo, Cedro, Dabema, Dark Red Meranti, Dibtou, Doussi, Framir, Freijo, Fromager, Fuma, Geronggang, Ilomba,
Imbuia, Ip, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotib, Koto, Light Red Meranti,
Limba, Louro, Maaranduba, Mahogany, Makor, Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau,
Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoum, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao,
Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai,
Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola, Virola, White
Lauan, White Meranti, White Seraya, Yellow Meranti.
1. For the purposes of classification Nos. 4401.21.00.00 and 4401.22.00.00, the unit of measure (tonne) refers to oven dry
weight of wood in chips or particles.
If oven dry weight is not given, convert the number of "units" shown into oven dry metric tonnes by using the following factors:
(a) West Coast softwood units: multiply by 0.861

(b) Other areas softwood units: multiply by 0.726
(c) Hardwood units: multiply by 1.04
OR
(d) Bone dry weight units: multiply by 1.09
(e) Wet weight units: multiply by 0.45
The "unit" is the common quantity term used in the industry and is defined as 200 cubic feet of uncompacted pulpwood chips,
wet or dry.

44 - 1

44.01 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms;

wood in chips or particles; sawdust and wood waste and scrap, whether
or not agglomerated in logs, briquettes, pellets or similar forms.
4401.10.00 00 -Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms - Free CCCT, LDCT, GPT, UST,
PAT: Free
-Wood in chips or particles:
4401.21.00 00 - -Coniferous TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
4401.22.00 00 - -Non-coniferous TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
-Sawdust and wood waste and scrap, whether or not agglomerated in

logs, briquettes, pellets or similar forms:
4401.31.00 00 - -Wood pellets KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -Sawdust, not agglomerated ................................................................... KGM
20 - - - - -Firelogs, of agglomerated sawdust ........................................................ KGM
30 - - - - -Shavings ................................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
44.02 Wood charcoal (including shell or nut charcoal), whether or not

agglomerated.
4402.10 -Of bamboo
4402.10.10 - - -Wood charcoal (not including shell or nut charcoal), containing 10% or less Free CCCT, LDCT, GPT, UST,
by weight of binder MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Briquettes ............................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
4402.10.90 00 - - -Other TNE 6.5% CCCT, LDCT, GPT, UST,

PAT: Free

44 - 2

4402.90 -Other
4402.90.10 - - -Charcoal of coconut shell for use in the manufacture of activated carbon; Free CCCT, LDCT, GPT, UST,
Wood charcoal (not including shell or nut charcoal), containing 10% or MT, MUST, CIAT, CT, CRT,
less by weight of binder IT, NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Charcoal of coconut shell, for use in the manufacture of activated
carbon .................................................................................................... TNE
- - - - -Wood charcoal, not including shell or nut charcoal, containing 10% or
less by weight of binder:
21 - - - - - -Briquettes ............................................................................................. TNE
29 - - - - - -Other .................................................................................................... TNE

PAT: Free
10 - - - - -Briquettes of wood charcoal ................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
44.03 Wood in the rough, whether or not stripped of bark or sapwood, or

roughly squared.
4403.10.00 -Treated with paint, stains, creosote or other preservatives Free CCCT, LDCT, GPT, UST,
PAT: Free
- - - - -Poles for telephone, telegraph or electrical lines:
11 - - - - - -Of a length not exceeding 11 metres.................................................... MTR
12 - - - - - -Of a length exceeding 11 metres.......................................................... MTR
20 - - - - -Piles and fence posts, unpointed or unsplit ............................................ -
90 - - - - -Other ...................................................................................................... MTQ
4403.20.00 -Other, coniferous Free CCCT, LDCT, GPT, UST,

PAT: Free
- - - - -Poles for telephone, telegraph or electrical lines:
11 - - - - - -Of a length not exceeding 11 metres.................................................... MTR
12 - - - - - -Of a length exceeding 11 metres.......................................................... MTR
20 - - - - -Piles and fence posts, unpointed or unsplit ............................................ NMB
- - - - -Logs for pulping (pulpwood):
31 - - - - - -Balsam, fir or spruce ............................................................................ MTQ
39 - - - - - -Other .................................................................................................... MTQ
- - - - -Other, spruce:
41 - - - - - -White or black ...................................................................................... MTQ
49 - - - - - -Other .................................................................................................... MTQ
- - - - -Other, pine:
51 - - - - - -Ponderosa ............................................................................................ MTQ
52 - - - - - -Yellow ................................................................................................... MTQ
53 - - - - - -White .................................................................................................... MTQ
59 - - - - - -Other .................................................................................................... MTQ
- - - - -Other, hemlock and true fir:
61 - - - - - -Western hemlock.................................................................................. MTQ
62 - - - - - -Other hemlock ...................................................................................... MTQ
63 - - - - - -True fir, including balsam...................................................................... MTQ

44 - 3

- - - - -Other, cedar:
71 - - - - - -Western red ......................................................................................... MTQ
72 - - - - - -Yellow Cypress .................................................................................... MTQ
79 - - - - - -Other .................................................................................................... MTQ
80 - - - - -Douglas fir .............................................................................................. MTQ
90 - - - - -Other ...................................................................................................... MTQ
-Other, of tropical wood specified in Subheading Note 2 to this Chapter:
4403.41.00 00 - -Dark Red Meranti, Light Red Meranti and Meranti Bakau MTQ Free CCCT, LDCT, GPT, UST,
PAT: Free
4403.49.00 00 - -Other MTQ Free CCCT, LDCT, GPT, UST,

PAT: Free
-Other:
4403.91.00 - -Of oak (Quercus spp.) Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Red oak.................................................................................................. MTQ
90 - - - - -Other ...................................................................................................... MTQ
4403.92.00 00 - -Of beech (Fagus spp.) MTQ Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
- - - - -Logs for pulping (pulpwood):
11 - - - - - -Poplar, aspen or cottonwood ............................................................... MTQ
19 - - - - - -Other .................................................................................................... MTQ
20 - - - - -Poles, piles or posts ............................................................................... MTQ
30 - - - - -Other poplar, aspen or cottonwood ........................................................ MTQ
- - - - -Other, birch:
41 - - - - - -Yellow................................................................................................... MTQ
49 - - - - - -Other .................................................................................................... MTQ
50 - - - - -Other, maple........................................................................................... MTQ
- - - - -Other:
91 - - - - - -Cherry .................................................................................................. MTQ
92 - - - - - -Ash....................................................................................................... MTQ
93 - - - - - -Walnut .................................................................................................. MTQ
94 - - - - - -Elm....................................................................................................... MTQ
95 - - - - - -Paulownia ............................................................................................ MTQ
96 - - - - - -Tulipwood (yellow poplar) .................................................................... MTQ
99 - - - - - -Other .................................................................................................... MTQ

44 - 4

44.04 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but
not sawn lengthwise; wooden sticks, roughly trimmed but not turned,
bent or otherwise worked, suitable for the manufacture of walking-
sticks, umbrellas, tool handles or the like; chipwood and the like.
4404.10.00 00 -Coniferous - Free CCCT, LDCT, GPT, UST,

PAT: Free
4404.20.00 00 -Non-coniferous - Free CCCT, LDCT, GPT, UST,

PAT: Free
4405.00.00 Wood wool; wood flour. Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Wood wool.............................................................................................. KGM
20 - - - - -Wood flour .............................................................................................. KGM
44.06 Railway or tramway sleepers (cross-ties) of wood.
4406.10.00 -Not impregnated Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Standard track ........................................................................................ NMB
90 - - - - -Other ...................................................................................................... NMB

PAT: Free
10 - - - - -Standard track ........................................................................................ NMB
20 - - - - -Switch ties .............................................................................................. NMB
90 - - - - -Other ...................................................................................................... NMB
44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not

planed, sanded or end-jointed, of a thickness exceeding 6 mm.
4407.10.00 -Coniferous Free CCCT, LDCT, GPT, UST,

PAT: Free
- - - - -End-jointed, treated or combination species:
11 - - - - - -End-jointed ........................................................................................... MTQ
12 - - - - - -Other, treated with paint, stain, creosote or other preservatives .......... MTQ
13 - - - - - -Other, spruce, pine, fir (S.P.F) .............................................................. MTQ
14 - - - - - -Other, western hemlock and amabilis fir (Hem-Fir) .............................. MTQ
- - - - -Other, larch, including tamarack, spruce, sequioa (redwood), hemlock
or true fir, including balsam, dressed:
21 - - - - - -Larch, including tamarack .................................................................... MTQ
22 - - - - - -Sitka spruce ......................................................................................... MTQ
23 - - - - - -Spruce, except Sitka ............................................................................ MTQ

44 - 5

24 - - - - - -Sequoia (redwood)............................................................................... MTQ
25 - - - - - -Hemlock ............................................................................................... MTQ
26 - - - - - -True fir, including balsam ..................................................................... MTQ
- - - - -Other, larch, including tamarack, spruce, sequoia (redwood), hemlock
or true fir, including balsam, rough:
31 - - - - - -Larch, including tamarack .................................................................... MTQ
32 - - - - - -Sitka spruce ......................................................................................... MTQ
33 - - - - - -Spruce, except Sitka ............................................................................ MTQ
34 - - - - - -Sequoia (redwood)............................................................................... MTQ
35 - - - - - -Hemlock ............................................................................................... MTQ
36 - - - - - -True fir, including balsam ..................................................................... MTQ
- - - - -Other, pine, dressed:
41 - - - - - -Ponderosa............................................................................................ MTQ
42 - - - - - -Red ...................................................................................................... MTQ
43 - - - - - -White.................................................................................................... MTQ
44 - - - - - -Lodgepole ............................................................................................ MTQ
45 - - - - - -Yellow................................................................................................... MTQ
46 - - - - - -Long leaf, pitch, short leaf, slash and Virginia ..................................... MTQ
49 - - - - - -Other .................................................................................................... MTQ
- - - - -Other, pine, rough:
51 - - - - - -Ponderosa............................................................................................ MTQ
52 - - - - - -Red ...................................................................................................... MTQ
53 - - - - - -White.................................................................................................... MTQ
54 - - - - - -Lodgepole ............................................................................................ MTQ
55 - - - - - -Yellow................................................................................................... MTQ
56 - - - - - -Long leaf, pitch, short leaf, slash and Virginia ..................................... MTQ
59 - - - - - -Other .................................................................................................... MTQ
- - - - -Other, cedar, dressed:
61 - - - - - -Western red ......................................................................................... MTQ
62 - - - - - -Yellow................................................................................................... MTQ
69 - - - - - -Other .................................................................................................... MTQ
- - - - -Other, cedar, rough:
71 - - - - - -Western red ......................................................................................... MTQ
72 - - - - - -Yellow................................................................................................... MTQ
79 - - - - - -Other .................................................................................................... MTQ
- - - - -Other, Douglas fir:
81 - - - - - -Rough, having a minimum dimension less than 5.1 cm....................... MTQ
82 - - - - - -Rough, having a minimum dimension of 5.1 cm or more but less than
12.7 cm ................................................................................................ MTQ
83 - - - - - -Rough, having a minimum dimension of 12.7 cm or more................... MTQ
89 - - - - - -Other .................................................................................................... MTQ
- - - - -Other:
91 - - - - - -Dressed................................................................................................ MTQ
92 - - - - - -Rough .................................................................................................. MTQ
-Other, of tropical wood specified in Subheading Note 2 to this Chapter:
4407.21.00 00 - -Mahogany (Swietenia spp.) MTQ Free CCCT, LDCT, GPT, UST,
PAT: Free
4407.22.00 - -Virola, Imbuia and Balsa Free CCCT, LDCT, GPT, UST,
PAT: Free

44 - 6

10 - - - - -Virola ...................................................................................................... MTQ
20 - - - - -Imbuia..................................................................................................... MTQ
30 - - - - -Balsa ...................................................................................................... MTQ
4407.25.00 00 - -Dark Red Meranti, Light Red Meranti and Meranti Bakau MTQ Free CCCT, LDCT, GPT, UST,
PAT: Free
4407.26.00 00 - -White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan MTQ Free CCCT, LDCT, GPT, UST,
PAT: Free
4407.27.00 00 - -Sapelli MTQ Free CCCT, LDCT, GPT, UST,

PAT: Free
4407.28.00 00 - -Iroko MTQ Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -Teak........................................................................................................ MTQ
90 - - - - -Other ...................................................................................................... MTQ
-Other:
4407.91.00 - -Of oak (Quercus spp.) Free CCCT, LDCT, GPT, UST,
PAT: Free
- - - - -Red oak:
11 - - - - - -Rough................................................................................................... MTQ
19 - - - - - -Other .................................................................................................... MTQ
- - - - -Other:
91 - - - - - -Rough................................................................................................... MTQ
99 - - - - - -Other .................................................................................................... MTQ
4407.92.00 - -Of beech (Fagus spp.) Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Rough ..................................................................................................... MTQ
90 - - - - -Other ...................................................................................................... MTQ
4407.93.00 - -Of maple (Acer spp.) Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Hard maple ............................................................................................. MTQ

44 - 7

90 - - - - -Other ...................................................................................................... MTQ
4407.94.00 00 - -Of cherry (Prunus spp.) MTQ Free CCCT, LDCT, GPT, UST,
PAT: Free
4407.95.00 00 - -Of ash (Fraxinus spp.) MTQ Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
- - - - -Poplar, aspen, cottonwood, walnut or basswood:
12 - - - - - -Poplar, aspen or cottonwood ............................................................... MTQ
13 - - - - - -Walnut .................................................................................................. MTQ
14 - - - - - -Basswood ............................................................................................ MTQ
- - - - -Birch or elm:
21 - - - - - -Birch..................................................................................................... MTQ
22 - - - - - -Elm....................................................................................................... MTQ
- - - - -Hickory, pecan, western red alder or yellow poplar:
31 - - - - - -Hickory or pecan .................................................................................. MTQ
32 - - - - - -Western red alder ................................................................................ MTQ
33 - - - - - -Yellow poplar (tulipwood) ..................................................................... MTQ
90 - - - - -Other ...................................................................................................... MTQ
44.08 Sheets for veneering (including those obtained by slicing laminated

wood), for plywood or for similar laminated wood and other wood, sawn
lengthwise, sliced or peeled, whether or not planed, sanded, spliced or
end-jointed, of a thickness not exceeding 6 mm.
4408.10 -Coniferous
4408.10.10 - - -Sheets for veneering obtained by slicing laminated wood 2% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 2%
10 - - - - -Douglas fir .............................................................................................. MTK
20 - - - - -Cedar ..................................................................................................... MTK
90 - - - - -Other ...................................................................................................... MTK

PAT: Free
10 - - - - -Douglas fir .............................................................................................. MTK
20 - - - - -Cedar ..................................................................................................... MTK
90 - - - - -Other ...................................................................................................... MTK
-Of tropical wood specified in Subheading Note 2 to this Chapter:

44 - 8

4408.31.00 00 - -Dark Red Meranti, Light Red Meranti and Meranti Bakau MTK Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Mahogany, African.................................................................................. MTK
20 - - - - -Mahogany, American.............................................................................. MTK
90 - - - - -Other ...................................................................................................... MTK
4408.90 -Other
4408.90.10 - - -Sheets for veneering obtained by slicing laminated wood 2% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 2%
- - - - -Cherry, oak, walnut, birch, maple or elm, not reinforced or backed:
11 - - - - - -Cherry .................................................................................................. MTK
12 - - - - - -Red oak ................................................................................................ MTK
13 - - - - - -Other oak ............................................................................................. MTK
14 - - - - - -Walnut .................................................................................................. MTK
15 - - - - - -Birch ..................................................................................................... MTK
16 - - - - - -Maple ................................................................................................... MTK
17 - - - - - -Elm ....................................................................................................... MTK
- - - - -Other, not reinforced or backed:
21 - - - - - -Ash ....................................................................................................... MTK
29 - - - - - -Other .................................................................................................... MTK
30 - - - - -Reinforced or backed ............................................................................. MTK

PAT: Free
- - - - -Cherry, oak, walnut, birch, maple or elm, not reinforced or backed:
11 - - - - - -Cherry .................................................................................................. MTK
12 - - - - - -Red oak ................................................................................................ MTK
13 - - - - - -Other oak ............................................................................................. MTK
14 - - - - - -Walnut .................................................................................................. MTK
15 - - - - - -Birch ..................................................................................................... MTK
16 - - - - - -Maple ................................................................................................... MTK
17 - - - - - -Elm ....................................................................................................... MTK
- - - - -Other, not reinforced or backed:
21 - - - - - -Ash ....................................................................................................... MTK
29 - - - - - -Other .................................................................................................... MTK
30 - - - - -Reinforced or backed ............................................................................. MTK
44.09 Wood (including strips and friezes for parquet flooring, not assembled)
continuously shaped (tongued, grooved, rebated, champhered,
V-jointed, beaded, moulded, rounded or the like) along any of its edges,
ends or faces, whether or not planed, sanded or end-jointed.

44 - 9

4409.10.00 -Coniferous Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Dowelling................................................................................................ -
20 - - - - -Flooring .................................................................................................. MTK
- - - - -Mouldings:
31 - - - - - -Construction type ................................................................................. MTR
39 - - - - - -Other .................................................................................................... MTR
40 - - - - -Siding ..................................................................................................... MTK
90 - - - - -Other ...................................................................................................... MTQ
-Non-coniferous:
4409.21.00 - -Of bamboo Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Flooring .................................................................................................. MTK
90 - - - - -Other ...................................................................................................... MTQ
4409.29 - -Other
4409.29.10 00 - - -Flooring of oak (Quercus spp.) MTK 3.5% CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Dowelling................................................................................................ MTR
- - - - -Mouldings:
21 - - - - - -Construction type ................................................................................. MTR
29 - - - - - -Other .................................................................................................... MTR
30 - - - - -Siding ..................................................................................................... MTK
- - - - -Flooring, excluding of oak:
41 - - - - - -Maple ................................................................................................... MTK
49 - - - - - -Other .................................................................................................... MTK
90 - - - - -Other ...................................................................................................... MTQ
44.10 Particle board, oriented strand board (OSB) and similar board (for
example, waferboard) of wood or other ligneous materials, whether or
not agglomerated with resins or other organic binding substances.
-Of wood:
4410.11 - -Particle board
4410.11.10 00 - - -Unworked or not further worked than sanded; MTQ Free CCCT, LDCT, GPT, UST,
Whether or not painted, edge or face worked, but not otherwise worked or MT, MUST, CIAT, CT, CRT,
surface covered IT, NT, SLT, PT, COLT, JT,
PAT: Free

44 - 10

PAT: Free
- - - - -Surface-covered with decorative laminates of plastics:
11 - - - - - -With polymers of vinyl .......................................................................... MTQ
19 - - - - - -Other .................................................................................................... MTQ
90 - - - - -Other ...................................................................................................... MTQ
4410.12.00 00 - -Oriented strand board (OSB) MTQ Free CCCT, LDCT, GPT, UST,
PAT: Free
4410.19 - -Other
4410.19.10 00 - - -Unworked or not further worked than sanded; MTQ Free CCCT, LDCT, GPT, UST,
Waferboard; MT, MUST, CIAT, CT, CRT,
Whether or not painted, edge or face worked, but not otherwise worked or IT, NT, SLT, PT, COLT, JT,
surface covered PAT: Free

PAT: Free
- - - - -Surface-covered with decorative laminates of plastics:
11 - - - - - -With polymers of vinyl .......................................................................... MTQ
19 - - - - - -Other .................................................................................................... MTQ
90 - - - - -Other ...................................................................................................... MTQ

PAT: Free
10 - - - - -Whether or not painted, edge or face-worked, but not otherwise worked
or surface covered.................................................................................. MTQ
90 - - - - -Other ...................................................................................................... MTQ
44.11 Fibreboard of wood or other ligneous materials, whether or not bonded

with resins or other organic substances.
-Medium density fibreboard (MDF):
4411.12.00 - -Of a thickness not exceeding 5 mm Free CCCT, LDCT, GPT, UST,
PAT: Free
- - - - -Not mechanically worked or surface covered:
11 - - - - - -Doorskins ............................................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
91 - - - - - -Doorskins ............................................................................................. KGM
99 - - - - - -Other .................................................................................................... KGM

44 - 11

4411.13.00 - -Of a thickness exceeding 5 mm but not exceeding 9 mm Free CCCT, LDCT, GPT, UST,
PAT: Free
11 - - - - - -Doorskins ............................................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
91 - - - - - -Doorskins ............................................................................................. KGM
92 - - - - - -Laminate flooring ................................................................................. MTK
99 - - - - - -Other .................................................................................................... KGM
4411.14.00 - -Of a thickness exceeding 9 mm Free CCCT, LDCT, GPT, UST,

PAT: Free
11 - - - - - -Doorskins ............................................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
91 - - - - - -Doorskins ............................................................................................. KGM
92 - - - - - -Laminate flooring ................................................................................. MTK
99 - - - - - -Other .................................................................................................... KGM
-Other:
4411.92 - -Of a density exceeding 0.8 g/cm
4411.92.10 - - -Not mechanically worked or surface covered; Free CCCT, LDCT, GPT, UST,
Resin impregnated, containing 17% or more by weight of phenol- MT, MUST, CIAT, CT, CRT,
formaldehyde resin, for use in the manufacture of overlaid plywood or IT, NT, SLT, PT, COLT, JT,
overlaid particle board PAT: Free

11 - - - - - -Doorskins ............................................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Resin impregnated, containing 17% or more by weight of phenol-
formaldehyde resin, for use in the manufacture of overlaid plywood or
overlaid particle board:
21 - - - - - -Doorskins ............................................................................................. KGM
29 - - - - - -Other .................................................................................................... KGM

PAT: Free
10 - - - - -Doorskins ............................................................................................... KGM
20 - - - - -Laminate flooring.................................................................................... MTK
90 - - - - -Other ...................................................................................................... KGM
4411.93.00 - -Of a density exceeding 0.5 g/cm but not exceeding 0.8 g/cm Free CCCT, LDCT, GPT, UST,
PAT: Free
11 - - - - - -Doorskins ............................................................................................. KGM

44 - 12

19 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
91 - - - - - -Doorskins ............................................................................................. KGM
99 - - - - - -Other .................................................................................................... KGM
4411.94.00 00 - -Of a density not exceeding 0.5 g/cm KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
44.12 Plywood, veneered panels and similar laminated wood.
4412.10 -Of bamboo
4412.10.10 - - -With at least one outer ply of non-coniferous wood 2% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 2%
10 - - - - -Whether or not painted, edge or face worked, but not otherwise worked
or surface covered.................................................................................. MTQ
90 - - - - -Other ...................................................................................................... MTQ

PAT: Free
GPT: 2%
- - - - -With at least one ply of tropical wood specified in Subheading Note 2 to
this Chapter:
11 - - - - - -Whether or not painted, edge or face worked, but not otherwise
worked or surface covered ................................................................... MTQ
19 - - - - - -Other .................................................................................................... MTQ
- - - - -Containing at least one layer of particle board:
29 - - - - - -Other .................................................................................................... MTQ
- - - - -Other:
99 - - - - - -Other .................................................................................................... MTQ
-Other plywood, consisting solely of sheets of wood (other than

bamboo), each ply not exceeding 6 mm thickness:
4412.31 - -With at least one outer ply of tropical wood specified in Subheading
Note 2 to this Chapter
4412.31.10 00 - - -Unfinished, interior grade lauan mahogany plywood panels, of a thickness MTQ Free CCCT, LDCT, GPT, UST,
not exceeding 6.35 mm and of a width of 1.1 m or more, whether or not MT, MUST, CIAT, CT, CRT,
edge trimmed, but not otherwise further manufactured than sanded, for IT, NT, SLT, PT, COLT, JT,
use in the manufacture of printed or overlaid wood-grained or patterned PAT: Free
interior wall panelling

44 - 13

PAT: Free
GPT: 2%
- - - - -Whether or not painted, edge or face worked, but not otherwise worked
or surface covered:
11 - - - - - -Doorskins of mahogany ....................................................................... MTQ
13 - - - - - -Other, of mahogany ............................................................................. MTQ
19 - - - - - -Other .................................................................................................... MTQ
80 - - - - -Other doorskins of mahogany ................................................................ MTQ
90 - - - - -Other ...................................................................................................... MTQ
4412.32 - -Other, with a least one outer ply of non-coniferous wood
4412.32.10 - - -For use in the manufacture of hardwood plywood panels for flooring Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Birch ....................................................................................................... MTQ
20 - - - - -Maple ..................................................................................................... MTQ
90 - - - - -Other ...................................................................................................... MTQ

PAT: Free
GPT: 2%
- - - - -Whether or not painted, edge or face worked, but not otherwise worked
or surface covered:
11 - - - - - -Birch..................................................................................................... MTQ
12 - - - - - -Walnut .................................................................................................. MTQ
13 - - - - - -Maple ................................................................................................... MTQ
19 - - - - - -Other .................................................................................................... MTQ
90 - - - - -Other ...................................................................................................... MTQ
4412.39 - -Other
4412.39.10 00 - - -With metal on one or both faces MTQ 2% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 2%

PAT: Free
GPT: 2%
- - - - -Not surface covered, or covered with a clear or transparent material
which does not obscure the grain, texture or markings of the face ply:
11 - - - - - -With a face ply of long leaf pine, short leaf pine, southern yellow pine
(loblolly pine), slash pine, pitch pine or Virginia pine ........................... MTQ
12 - - - - - -With a face ply of Parana pine ............................................................. MTQ
13 - - - - - -With a face ply of European red pine................................................... MTQ
14 - - - - - -With a face ply of other pine ................................................................ MTQ

44 - 14

15 - - - - - -With a face ply of Douglas fir, of a total thickness not exceeding 9.5
mm ....................................................................................................... MTQ
16 - - - - - -With a face ply of Douglas fir, of a total thickness exceeding 9.5 mm
but not 15.875 mm ............................................................................... MTQ
17 - - - - - -With a face ply of Douglas fir, of a total thickness exceeding 15.875
mm ....................................................................................................... MTQ
19 - - - - - -Other .................................................................................................... MTQ
- - - - -Other:
91 - - - - - -With a face ply of long leaf pine, short leaf pine, southern yellow pine
(loblolly pine), slash pine, pitch pine or Virginia pine............................ MTQ
92 - - - - - -With a face ply of other pine................................................................. MTQ
93 - - - - - -With a face ply of Douglas fir, of a total thickness not exceeding 9.5
mm ....................................................................................................... MTQ
94 - - - - - -With a face ply of Douglas fir, of a total thickness exceeding 9.5 mm
but not 15.875 mm ............................................................................... MTQ
95 - - - - - -With a face ply of Douglas fir, of a total thickness exceeding 15.875
mm ....................................................................................................... MTQ
99 - - - - - -Other .................................................................................................... MTQ
-Other:
4412.94 - -Blockboard, laminboard and battenboard
4412.94.10 - - -With outer ply of coniferous wood, containing at least one layer of particle Free CCCT, LDCT, GPT, UST,
board; MT, MUST, CIAT, CT, CRT,
Plywood core boards or wood block core boards, mahogany-veneered, for IT, NT, SLT, PT, COLT, JT,
use in the manufacture of door jambs PAT: Free
- - - - -With outer ply of coniferous wood, containing at least one layer of

particle board:
19 - - - - - -Other .................................................................................................... MTQ
20 - - - - -Plywood core boards or wood block core boards, mahogany-veneered,
for use in the manufacture of door jambs............................................... MTQ

PAT: Free
GPT: 2%
- - - - -With at least one outer ply of non-coniferous wood, with at least one ply
of tropical wood specified in Subheading Note 2 to this Chapter:
19 - - - - - -Other .................................................................................................... MTQ
- - - - -With at least one outer ply of non-coniferous wood, with at least one
layer of particle board:
29 - - - - - -Other .................................................................................................... MTQ
- - - - -With at least one outer ply of non-coniferous wood, other:
39 - - - - - -Other .................................................................................................... MTQ

44 - 15

this Chapter:
worked or surface covered................................................................... MTQ
49 - - - - - -Other .................................................................................................... MTQ
- - - - -Other:
99 - - - - - -Other .................................................................................................... MTQ
4412.99 - -Other
4412.99.10 - - -Containing at least one layer of particle board; Free CCCT, LDCT, GPT, UST,
Plywood core boards or wood block core boards, mahogany-veneered, for MT, MUST, CIAT, CT, CRT,
use in the manufacture of door jambs IT, NT, SLT, PT, COLT, JT,
PAT: Free
- - - - -Containing at least one layer of particle board:
19 - - - - - -Other .................................................................................................... MTQ
20 - - - - -Plywood core boards or wood block core boards, mahogany-veneered,
for use in the manufacture of door jambs............................................... MTQ

PAT: Free
GPT: 2%
- - - - -With at least one outer ply of non-coniferous wood, with at least one ply
of tropical wood specified in Subheading Note 2 to this Chapter:
19 - - - - - -Other .................................................................................................... MTQ
- - - - -With at least one outer ply of non-coniferous wood, with at least one
layer of particle board:
29 - - - - - -Other .................................................................................................... MTQ
- - - - -With at least one outer ply of non-coniferous wood, other:
39 - - - - - -Other .................................................................................................... MTQ
this Chapter:
49 - - - - - -Other .................................................................................................... MTQ
- - - - -Other:
99 - - - - - -Other .................................................................................................... MTQ
4413.00.00 00 Densified wood, in blocks, plates, strips or profile shapes. KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

44 - 16

4414.00.00 Wooden frames for paintings, photographs, mirrors or similar objects. 6% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
10 - - - - -For photographs ..................................................................................... NMB
20 - - - - -For mirrors .............................................................................................. NMB
90 - - - - -Other ...................................................................................................... NMB
44.15 Packing cases, boxes, crates, drums and similar packings, of wood;
cable-drums of wood; pallets, box pallets and other load boards, of
wood; pallet collars of wood.
4415.10 -Cases, boxes, crates, drums and similar packings; cable-drums
4415.10.10 00 - - -Reusable containers, specially designed to be employed in the NMB Free CCCT, LDCT, GPT, UST,
transportation of motor vehicle components which are free of customs MT, MUST, CIAT, CT, CRT,
duties, presented with the goods therein IT, NT, SLT, PT, COLT, JT,
PAT: Free
4415.10.80 - - -Other cases, boxes and crates 9.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 5%
10 - - - - -Cases and boxes.................................................................................... NMB
20 - - - - -Crates ..................................................................................................... NMB

PAT: Free
GPT: 3%
10 - - - - -Cable-drums ........................................................................................... NMB
20 - - - - -Bins and hoppers ................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
4415.20.00 00 -Pallets, box pallets and other load boards; pallet collars NMB Free CCCT, LDCT, GPT, UST,
PAT: Free
4416.00.00 Casks, barrels, vats, tubs and other coopers' products and parts thereof, Free CCCT, LDCT, GPT, UST,
of wood, including staves. MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Oak barrels, to be employed in the fermentation or aging of beverage
alcohol; Staves, hoops and heads, for barrels or kegs........................... -
90 - - - - -Other ...................................................................................................... -
4417.00 Tools, tool bodies, tool handles, broom or brush bodies and handles, of
wood; boot or shoe lasts and trees, of wood.

44 - 17

4417.00.10 00 - - -Handles for axes, spades, hand shovels, hand hoes, hand rakes and hand - Free CCCT, LDCT, GPT, UST,
forks, not further manufactured than turned; MT, MUST, CIAT, CT, CRT,
Handles for scythes (snaths) IT, NT, SLT, PT, COLT, JT,
PAT: Free

PAT: Free
10 - - - - -Backs and blocks, for brushes or brooms .............................................. -
20 - - - - -Handles, for brushes, brooms or mops .................................................. -
30 - - - - -Lasts, trees and stretchers, for footwear ................................................ -
40 - - - - -Mallets and mauls .................................................................................. -
80 - - - - -Other tool handles.................................................................................. -
90 - - - - -Other ...................................................................................................... -
44.18 Builders' joinery and carpentry of wood, including cellular wood panels,
assembled flooring panels, shingles and shakes.
4418.10 -Windows, French-windows and their frames
4418.10.10 00 - - -Window frames NMB 6% CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
4418.20.00 -Doors and their frames and thresholds Free CCCT, LDCT, GPT, UST,
PAT: Free
- - - - -Doors:
11 - - - - - -Prehung ............................................................................................... NMB
12 - - - - - -Flush type ............................................................................................ NMB
13 - - - - - -Louvre .................................................................................................. NMB
14 - - - - - -Garage ................................................................................................. NMB
19 - - - - - -Other .................................................................................................... NMB
20 - - - - -Thresholds ............................................................................................. NMB
30 - - - - -Door frames ........................................................................................... NMB
4418.40.00 00 -Shuttering for concrete constructional work - 6% CCCT, LDCT, GPT, UST,
PAT: Free
4418.50.00 -Shingles and shakes Free CCCT, LDCT, GPT, UST,

PAT: Free
- - - - -Shingles:
11 - - - - - -Western red cedar ............................................................................... -
19 - - - - - -Other .................................................................................................... -

44 - 18

20 - - - - -Shakes ................................................................................................... -
4418.60.00 00 -Posts and beams - 3% CCCT, LDCT, GPT, UST,

PAT: Free
-Assembled flooring panels:
4418.71.00 - -For mosaic floors 3% CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Parquet panels ....................................................................................... MTK
90 - - - - -Other ...................................................................................................... -
4418.72.00 - -Other, multilayer 3% CCCT, LDCT, GPT, UST,

PAT: Free
90 - - - - -Other ...................................................................................................... -
4418.79.00 - -Other 3% CCCT, LDCT, GPT, UST,

PAT: Free
90 - - - - -Other ...................................................................................................... -

PAT: Free
10 - - - - -Cellular wood panels .............................................................................. -
20 - - - - -Arches, laminated................................................................................... -
30 - - - - -Prefabricated partitions and panels, for buildings................................... -
40 - - - - -Other fabricated structural members ...................................................... -
90 - - - - -Other ...................................................................................................... -
4419.00.00 Tableware and kitchenware, of wood. 6% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
10 - - - - -Rolling pins ............................................................................................. -
20 - - - - -Cheeseboards ........................................................................................ -
30 - - - - -Spice racks ............................................................................................. -
90 - - - - -Other ...................................................................................................... -
44.20 Wood marquetry and inlaid wood; caskets and cases for jewellery or
cutlery, and similar articles, of wood; statuettes and other ornaments, of
wood; wooden articles of furniture not falling in Chapter 94.

44 - 19

4420.10.00 00 -Statuettes and other ornaments, of wood - 6% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
4420.90.00 -Other 7% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
10 - - - - -Coat or hat racks.................................................................................... -
20 - - - - -Caskets and cases, for jewellery or cutlery, similar articles ................... NMB
30 - - - - -Bookends ............................................................................................... -
90 - - - - -Other ...................................................................................................... -
44.21 Other articles of wood.
4421.10.00 00 -Clothes hangers - 6% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
4421.90 -Other
4421.90.10 - - -Cross arms, drilled; Free CCCT, LDCT, GPT, UST,

Die models, to be employed as blueprint substitutes in the manufacture, MT, MUST, CIAT, CT, CRT,
assembly, erection, installation, operation or maintenance of machines, IT, NT, SLT, PT, COLT, JT,
test sets, engines, apparatus, appliances, plant equipment and parts PAT: Free
thereof;
Felloes of hickory or oak;
Hay stack forms;
Mouldings (other than the goods of heading 44.09), continuously shaped,
and not further processed than treated with fire retardant materials, fillers,
sealers, waxes, oils, stains, varnishes, paints or enamels;
Saddle trees and stirrups;
Spokes and last blocks not further manufactured than turned;
Trellises and fencing panels
10 - - - - -Cross arms, drilled ................................................................................. -

20 - - - - -Die models, to be employed as blueprint substitutes in the manufacture,
assembly, erection, installation, operation or maintenance of machines,
test sets, engines, apparatus, appliances, plant equipment and parts
thereof .................................................................................................... -
30 - - - - -Mouldings (other than the goods of heading 44.09), continuously
shaped, and not further processed than treated with fire retardant
materials, fillers, sealers, waxes, oils, stains, varnishes, paints or
enamels ...................................................................................... -
- - - - -Trellises and fencing panels;
Saddle trees and stirrups;
Felloes of hickory or oak;
Spokes and last blocks, not further manufactured than turned;
Hay stack forms:
41 - - - - - -Fencing panels..................................................................................... -
49 - - - - - -Other .................................................................................................... -

44 - 20

4421.90.30 00 - - -Venetian blinds - 7% CCCT, LDCT, UST, MT,
PAT: Free
AUT: 6%
NZT: 6%
GPT: 3%
4421.90.40 - - -Other blinds; 7% CCCT, LDCT, UST, MT,

Labels; MUST, CIAT, CT, CRT, IT,
Signs, letters and numerals; NT, SLT, PT, COLT, JT,
Window shade or blind rollers PAT: Free
AUT: 6%
NZT: 6%
GPT: 3%
10 - - - - -Signs ...................................................................................................... -
20 - - - - -Letters and numerals.............................................................................. -
30 - - - - -Window shade or blind rollers ................................................................ -
40 - - - - -Blinds...................................................................................................... -
50 - - - - -Labels ..................................................................................................... -
4421.90.50 - - -Coffins and caskets; 9.5% CCCT, LDCT, UST, MT,

Joiners' benches and trestles MUST, CIAT, CT, CRT, IT,
PAT: Free
GPT: 5%
10 - - - - -Coffins, caskets and casket shells.......................................................... NMB
20 - - - - -Joiners' benches and trestles ................................................................. -

PAT: Free
10 - - - - -Bobbins and spools ................................................................................ NMB
20 - - - - -Ladders .................................................................................................. -
40 - - - - -Skewers, tongue depressors, ice cream sticks, drink mixers and similar
small wares ............................................................................................ -
50 - - - - -Shutters, screens or shades................................................................... -
60 - - - - -Pickets, palings, posts or rails, sawn, other than those of heading 44.03
or 44.04 .................................................................................................. -
80 - - - - -Lavatory (toilet) seats and covers........................................................... NMB
- - - - -Other:
94 - - - - - -Dowel pins............................................................................................ -
99 - - - - - -Other .................................................................................................... -

45 - i
Chapter 45
CORK AND ARTICLES OF CORK
Note.
(a) Footwear or parts of footwear of Chapter 64;
(b) Headgear or parts of headgear of Chapter 65; or
(c) Articles of Chapter 95 (for example, toys, games, sports requisites).

45 - 1

45.01 Natural cork, raw or simply prepared; waste cork; crushed, granulated
or ground cork.
4501.10.00 00 -Natural cork, raw or simply prepared - Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
4502.00.00 00 Natural cork, debacked or roughly squared, or in rectangular (including - Free CCCT, LDCT, GPT, UST,
square) blocks, plates, sheets or strip, (including sharp-edged blanks MT, MUST, CIAT, CT, CRT,
for corks or stoppers). IT, NT, SLT, PT, COLT, JT,
PAT: Free
45.03 Articles of natural cork.
4503.10.00 00 -Corks and stoppers KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
45.04 Agglomerated cork (with or without a binding substance) and articles of

agglomerated cork.
4504.10.00 -Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, Free CCCT, LDCT, GPT, UST,
including discs MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Tiles........................................................................................................ MTK
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
Issued January 1,2014

46 - i
Chapter 46
MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING

MATERIALS; BASKETWARE AND WICKERWORK
Notes.
1. In this Chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar
processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable
material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural
textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition
leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of
Chapter 54.
(a) Wall coverings of heading 48.14;
(b) Twine, cordage, ropes or cables, plaited or not (heading 56.07);
(c) Footwear or headgear or parts thereof of Chapter 64 or 65;
(d) Vehicles or bodies for vehicles of basketware (Chapter 87); or
(e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings).
3. For the purpose of heading 46.01, the expression "plaiting materials, plaits and similar products of plaiting materials, bound
together in parallel strands" means plaiting materials, plaits and similar products of plaiting materials, placed side by side and
bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

46 - 1

46.01 Plaits and similar products of plaiting materials, whether or not

assembled into strips; plaiting materials, plaits and similar products of
plaiting materials, bound together in parallel strands or woven, in sheet
form, whether or not being finished articles (for example, mats, matting,
screens).
-Mats, matting and screens of vegetable materials:
4601.21.00 00 - -Of bamboo - 3% CCCT, LDCT, GPT, UST,

PAT: Free
4601.22.00 00 - -Of rattan - 3% CCCT, LDCT, GPT, UST,

PAT: Free
4601.29 - -Other
4601.29.10 00 - - -Mats and matting of sisal, palm or cane straw - Free CCCT, LDCT, GPT, UST,
PAT: Free
4601.29.90 00 - - -Other - 3% CCCT, LDCT, GPT, UST,

PAT: Free
-Other:
4601.92 - -Of bamboo
4601.92.10 00 - - -Plaits and similar products of plaiting materials, whether or not assembled - 2.5% CCCT, LDCT, GPT, UST,
into strips MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
GPT: 3%
4601.93 - -Of rattan
PAT: Free

46 - 2

PAT: Free
GPT: 3%
4601.94 - -Of other vegetable materials
PAT: Free

PAT: Free
GPT: 3%
4601.99 - -Other
PAT: Free

PAT: Free
46.02 Basketwork, wickerwork and other articles, made directly to shape from
plaiting materials or made up from goods of heading 46.01; articles of
loofah.
-Of vegetable materials:
4602.11 - -Of bamboo
4602.11.10 00 - - -Handbags; - 11% CCCT, LDCT, UST, MT,

Trunks, travelling-bags and cases, shopping-bags and hatboxes MUST, CIAT, CT, CRT, IT,
PAT: Free
GPT: 7%
- - -Other:
4602.11.92 00 - - - -Baskets - 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
4602.11.93 00 - - - -Panniers specially designed for transporting and releasing pigeons - Free CCCT, LDCT, GPT, UST,
PAT: Free

46 - 3

4602.11.99 00 - - - -Other - 7% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
4602.12 - -Of rattan
4602.12.10 00 - - -Handbags other than of palm straw or cane straw; - 11% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 7%
- - -Other:
4602.12.91 00 - - - -Handbags of palm straw - 4% CCCT, LDCT, GPT, UST,

PAT: Free
4602.12.92 00 - - - -Baskets of interwoven vegetable fibres - 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
PAT: Free

PAT: Free
GPT: 3%
4602.19 - -Other
4602.19.10 00 - - -Handbags other than of sisal, palm straw or cane straw; - 11% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 7%
- - -Other:
4602.19.91 00 - - - -Handbags of sisal, palm straw or cane straw - 4% CCCT, LDCT, GPT, UST,
PAT: Free

46 - 4

4602.19.92 00 - - - -Baskets of interwoven vegetable fibres - 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
PAT: Free

PAT: Free
GPT: 3%
4602.90 -Other
4602.90.10 00 - - -Baskets, trunks, travelling-bags and cases, shopping-bags, handbags and - 11% CCCT, LDCT, UST, MT,
hatboxes MUST, CIAT, CT, CRT, IT,
PAT: Free
GPT: 7%

PAT: Free
GPT: 5%

X-1
Section X

RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD;
PAPER AND PAPERBOARD AND ARTICLES THEREOF

47 - i
Chapter 47

RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
Note.
1. For the purpose of heading 47.02, the expression "chemical wood pulp, dissolving grades" means chemical wood pulp having
by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after
one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20C, and for sulphite wood pulp an ash
content that does not exceed 0.15% by weight.

47 - 1

4701.00.00 00 Mechanical wood pulp. TSD Free CCCT, LDCT, GPT, UST,
PAT: Free
4702.00.00 00 Chemical wood pulp, dissolving grades. TSD Free CCCT, LDCT, GPT, UST,
PAT: Free
47.03 Chemical wood pulp, soda or sulphate, other than dissolving grades.
-Unbleached:
4703.11.00 00 - -Coniferous TSD Free CCCT, LDCT, GPT, UST,

PAT: Free
4703.19.00 00 - -Non-coniferous TSD Free CCCT, LDCT, GPT, UST,

PAT: Free
-Semi-bleached or bleached:
4703.21.00 - -Coniferous Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Semi-bleached ....................................................................................... TSD
20 - - - - -Bleached ................................................................................................ TSD
4703.29.00 - -Non-coniferous Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Semi-bleached ....................................................................................... TSD
20 - - - - -Bleached ................................................................................................ TSD
47.04 Chemical wood pulp, sulphite, other than dissolving grades.
-Unbleached:

PAT: Free

PAT: Free
-Semi-bleached or bleached:

47 - 2


PAT: Free

PAT: Free
4705.00.00 00 Wood pulp obtained by a combination of mechanical and chemical TSD Free CCCT, LDCT, GPT, UST,
pulping processes. MT, MUST, CIAT, CT, CRT,
PAT: Free
47.06 Pulps of fibres derived from recovered (waste and scrap) paper or
paperboard or of other fibrous cellulosic material.
4706.10.00 00 -Cotton linters pulp TSD Free CCCT, LDCT, GPT, UST,
PAT: Free
4706.20.00 00 -Pulps of fibres derived from recovered (waste and scrap) paper or TSD Free CCCT, LDCT, GPT, UST,
paperboard MT, MUST, CIAT, CT, CRT,
PAT: Free
4706.30.00 00 -Other, of bamboo TSD Free CCCT, LDCT, GPT, UST,

PAT: Free
-Other:
4706.91.00 00 - -Mechanical TSD Free CCCT, LDCT, GPT, UST,

PAT: Free
4706.92.00 00 - -Chemical TSD Free CCCT, LDCT, GPT, UST,

PAT: Free
4706.93.00 00 - -Obtained by a combination of mechanical and chemical processes TSD Free CCCT, LDCT, GPT, UST,
PAT: Free
47.07 Recovered (waste and scrap) paper or paperboard.
4707.10.00 00 -Unbleached kraft paper or paperboard or corrugated paper or TNE Free CCCT, LDCT, GPT, UST,
PAT: Free

47 - 3

4707.20.00 -Other paper or paperboard made mainly of bleached chemical pulp, not Free CCCT, LDCT, GPT, UST,
coloured in the mass MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -High grade deinking paper and paperboard........................................... TNE
90 - - - - -Other ...................................................................................................... TNE
4707.30.00 -Paper or paperboard made mainly of mechanical pulp (for example, Free CCCT, LDCT, GPT, UST,
newspapers, journals and similar printed matter) MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Newsprint waste..................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
4707.90.00 00 -Other, including unsorted waste and scrap TNE Free CCCT, LDCT, GPT, UST,
PAT: Free

48 - i
Chapter 48
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP,

OF PAPER OR OF PAPERBOARD
Notes.
1. For the purposes of this Chapter, except where the context otherwise requires, a reference to "paper" includes references to
paperboard (irrespective of thickness or weight per m2).
(a) Articles of Chapter 30;
(b) Stamping foils of heading 32.12;
(c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);
(d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 34.01), or with polishes,
creams or similar preparations (heading 34.05);
(e) Sensitised paper or paperboard of headings 37.01 to 37.04;
(f) Paper impregnated with diagnostic or laboratory reagents (heading 38.22);
(g) Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of
plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of
heading 48.14 (Chapter 39);
(h) Articles of heading 42.02 (for example, travel goods);
(ij) Articles of Chapter 46 (manufactures of plaiting material);
(k) Paper yarn or textile articles of paper yarn (Section XI);
(l) Articles of Chapter 64 or Chapter 65;
(m)Abrasive paper or paperboard (heading 68.05) or paper- or paperboard-backed mica (heading 68.14) (paper and
paperboard coated with mica powder are, however, to be classified in this Chapter);
(n) Metal foil backed with paper or paperboard (generally Section XIV or XV);
(o) Articles of heading 92.09;
(p) Articles of Chapter 95 (for example, toys, games, sports requisites); or
(q) Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for
babies).
3. Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been subjected to
calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper,
paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method.
Except where heading 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or
webs of cellulose fibres which have been otherwise processed.
4. In this Chapter the expression "newsprint" means uncoated paper of a kind used for the printing of newspapers, of which not
less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical
process, unsized or very lightly sized having a surface roughness Parker Print Surf (1 MPa) on each side exceeding
2.5 micrometres (microns), weighing not less than 40 g/m and not more than 65 g/m.

48 - ii
5. For the purposes of heading 48.02, the expressions "paper and paperboard, of a kind used for writing, printing or other
graphic purposes" and "non perforated punch-cards and punch tape paper" mean paper and paperboard made mainly from
bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following
criteria:
For paper or paperboard weighing not more than 150 g/m:
(a) containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process, and
1. weighing not more than 80 g/m, or
2. coloured throughout the mass; or
(b) containing more than 8% ash, and
1. weighing not more than 80 g/m, or
2. coloured throughout the mass; or
(c) containing more than 3% ash and having a brightness of 60% or more; or
(d) containing more than 3% but not more than 8% ash, having a brightness less than 60%, and a burst index equal to or less
than 2.5 kPam/g; or
(e) containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPam/g.
For paper or paperboard weighing more than 150 g/m:
(a) coloured throughout the mass; or
(b) having a brightness of 60% or more, and
1. a caliper of 225 micrometres (microns) or less, or
2. a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of
more than 3%; or
(c) having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content of more than 8%.
Heading 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.
6. In this Chapter "kraft paper and paperboard" means paper and paperboard of which not less than 80% by weight of the total
fibre content consists of fibres obtained by the chemical sulphate or soda processes.
7. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres
answering to a description in two or more of the headings 48.01 to 48.11 are to be classified under that one of such headings
which occurs last in numerical order in the Nomenclature.
8. Headings 48.01 and 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
(a) in strips or rolls of a width exceeding 36 cm; or
(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the
unfolded state.
9. For the purpose of heading 48.14, the expression "wallpaper and similar wall coverings" applies only to:
(a) Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:
(i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock),
whether or not coated or covered with transparent protective plastics;

48 - iii
(ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
(iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured,
design-printed or otherwise decorated; or
(iv) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;
(b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;
(c) Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif
when applied to a wall.
Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be
classified in heading 48.23.
10. Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
11. Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
12. Except for the goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with
motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in
Chapter 49.
Subheading Notes.
1. For the purpose of subheadings 4804.11 and 4804.19, "kraftliner" means machine-finished or machine-glazed paper and
paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical
sulphate or soda processes, in rolls, weighing more than 115 g/m and having a minimum Mullen bursting strength as
indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
Weight Minimum Mullen bursting strength

g/m kPa
__________ __________________________________
115 393
125 417
200 637
300 824
400 961
2. For the purpose of subheadings 4804.21 and 4804.29, "sack kraft paper" means machine-finished paper, of which not less
than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls,
weighing not less than 60 g/m but not more than 115 g/m and meeting one of the following sets of specifications:
(a) Having a Mullen burst index of not less than 3.7 kPa.m/g and a stretch factor of more than 4.5% in the cross direction
and of more than 2% in the machine direction.
(b) Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other
weight:

48 - iv
Weight Minimum tear Minimum tensile

g/m m/N kN/m
Machine Machine
Machine direction plus Cross Direction plus
direction cross direction direction cross direction
60 700 1,510 1.9 6

70 830 1,790 2.3 7.2
80 965 2,070 2.8 8.3
100 1,230 2,635 3.7 10.6
115 1,425 3,060 4.4 12.3
3. For the purposes of subheading 4805.11, "semi-chemical fluting paper" means paper, in rolls, of which not less than 65% by
weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and
chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush
resistance exceeding 1.8 newtons/g/m at 50% relative humidity, at 23C.
4. Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical
pulping processes, weighing 130 g/m or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of
conditioning) crush resistance exceeding 1.4 newtons/g/m at 50% relative humidity, at 23C.
5. Subheadings 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and
scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or
unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa.m/g.
6. For the purpose of subheading 4805.30 "sulphite wrapping paper" means machine-glazed paper, of which more than 40% by
weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not
exceeding 8% and having a Mullen burst index of not less than 1.47 kPa.m/g.
7. For the purpose of subheading 4810.22, "light-weight coated paper" means paper, coated on both sides, of a total weight not
exceeding 72 g/m, with a coating weight not exceeding 15 g/m per side, on a base of which not less than 50% by weight of
the total fibre content consists of wood fibres obtained by a mechanical process.
Supplementary Note.
1. For the purpose of this Chapter, the expression "not converted" means:
(a) in the case of rolls of paper or paperboard, rolls which are the direct output of a paper-making machine and which have
not been punched, perforated, scored, ruled, printed, folded, embossed, decorated or otherwise processed (excluding
creped or crinkled); and
(b) in the case of sheets of paper or paperboard, rectangular (including square) sheets with one side exceeding 43 cm and
the other side exceeding 56 cm in the unfolded state and which have not been slit, punched, perforated, scored, ruled,
printed, folded, embossed, decorated or otherwise processed.

48 - 1

4801.00.00 00 Newsprint, in rolls or sheets. TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
48.02 Uncoated paper and paperboard, of a kind used for writing, printing or
other graphic purposes, and non perforated punch-cards and punch
tape paper, in rolls or rectangular (including square) sheets, of any size,
other than paper of heading 48.01 or 48.03; hand-made paper and
paperboard.
4802.10.00 00 -Hand-made paper and paperboard KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
4802.20.00 00 -Paper and paperboard of a kind used as a base for photo-sensitive, TNE Free CCCT, LDCT, GPT, UST,
heat-sensitive or electro-sensitive paper or paperboard MT, MUST, CIAT, CT, CRT,
PAT: Free
4802.40.00 00 -Wallpaper base TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
-Other paper and paperboard, not containing fibres obtained by a

mechanical or chemi-mechanical process or of which not more than
10% by weight of the total fibre content consists of such fibres:
4802.54.00 - -Weighing less than 40 g/m Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Not converted......................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
4802.55.00 - -Weighing 40 g/m or more but not more than 150 g/m, in rolls Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Security or safety paper ......................................................................... TNE
- - - - -Other, containing 25% or more by weight of cotton fibre:
71 - - - - - -Not converted....................................................................................... TNE
79 - - - - - -Other .................................................................................................... TNE
- - - - -Other, not converted:
81 - - - - - -Bond, ledger or writing paper............................................................... TNE
82 - - - - - -Cover paper ......................................................................................... TNE
83 - - - - - -Offset or opaque printing paper ........................................................... TNE
84 - - - - - -Business machine paper and continuous forms bond ......................... TNE
85 - - - - - -Envelope paper.................................................................................... TNE
86 - - - - - -Text paper ............................................................................................ TNE
87 - - - - - -Exercise or tablet paper ....................................................................... TNE
89 - - - - - -Other .................................................................................................... TNE
- - - - -Other:

48 - 2

91 - - - - - -Bond, ledger or writing paper ............................................................... TNE
93 - - - - - -Offset or opaque printing paper............................................................ TNE
94 - - - - - -Business machine paper and continuous forms bond.......................... TNE
95 - - - - - -Envelope paper .................................................................................... TNE
96 - - - - - -Text paper ............................................................................................ TNE
99 - - - - - -Other .................................................................................................... TNE
4802.56.00 - -Weighing 40 g/m or more but not more than 150 g/m, in sheets with one Free CCCT, LDCT, GPT, UST,
side not exceeding 435 mm and the other side not exceeding MT, MUST, CIAT, CT, CRT,
297 mm in the unfolded state IT, NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Bond, ledger or writing paper ................................................................. KGM
20 - - - - -Copy or duplicating paper....................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
4802.57.00 - -Other, weighing 40 g/m or more but not more than 150 g/m Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Security or safety paper.......................................................................... TNE
- - - - -Other, containing 25% or more by weight of cotton fibre:
71 - - - - - -Not converted ....................................................................................... TNE
79 - - - - - -Other .................................................................................................... TNE
82 - - - - - -Cover paper.......................................................................................... TNE
86 - - - - - -Text paper ............................................................................................ TNE
89 - - - - - -Other .................................................................................................... TNE
- - - - -Other:
92 - - - - - -Cover paper.......................................................................................... TNE
96 - - - - - -Text paper ............................................................................................ TNE
99 - - - - - -Other .................................................................................................... TNE
4802.58.00 - -Weighing more than 150 g/m Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Printing paper, not converted.................................................................. TNE
21 - - - - - -Bristol or cover paper ........................................................................... TNE
22 - - - - - -Drawing paper ...................................................................................... TNE
29 - - - - - -Other .................................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
-Other paper and paperboard, of which more than 10% by weight of the
total fibre content consists of fibres obtained by a mechanical or chemi-
mechanical process:

48 - 3

4802.61.00 - -In rolls Free CCCT, LDCT, GPT, UST,

PAT: Free
- - - - -Printing paper, not converted, of which 50% or more by weight of the
mechanical process:
11 - - - - - -Directory paper .................................................................................... TNE
19 - - - - - -Other .................................................................................................... TNE
20 - - - - -Super-calendered or machine finish grades of book paper, for use in the
manufacture of newspapers, magazines or periodicals ......................... TNE
81 - - - - - -Printing paper....................................................................................... TNE
82 - - - - - -Writing or cover paper.......................................................................... TNE
83 - - - - - -Drawing paper...................................................................................... TNE
88 - - - - - -Other business machine paper ............................................................ TNE
89 - - - - - -Other .................................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
4802.62.00 - -In sheets with one side not exceeding 435 mm and the other side not Free CCCT, LDCT, GPT, UST,
exceeding 297 mm in the unfolded state MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Bond, ledger or writing paper ................................................................. KGM
20 - - - - -Copy or duplicating paper ...................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
- - - - -Printing paper, not converted, of which 50% or more by weight of the
mechanical process:
11 - - - - - -Directory paper .................................................................................... TNE
19 - - - - - -Other .................................................................................................... TNE
20 - - - - -Super-calendered or machine finish grades of book paper, for use in the
manufacture of newspapers, magazines or periodicals ......................... TNE
82 - - - - - -Writing or cover paper.......................................................................... TNE
83 - - - - - -Drawing paper...................................................................................... TNE
88 - - - - - -Other business machine paper ............................................................ TNE
89 - - - - - -Other .................................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
4803.00.00 Toilet or facial tissue stock, towel or napkin stock and similar paper of a Free CCCT, LDCT, GPT, UST,
kind used for household or sanitary purposes, cellulose wadding and MT, MUST, CIAT, CT, CRT,
webs of cellulose fibres, whether or not creped, crinkled, embossed, IT, NT, SLT, PT, COLT, JT,
perforated, surface-coloured, surface-decorated or printed, in rolls or PAT: Free
sheets.
- - - - -Rolls, not embossed, perforated, surface-decorated or printed:
11 - - - - - -Sanitary napkin wadding stock ............................................................ TNE
12 - - - - - -Toilet or facial tissue stock ................................................................... TNE
13 - - - - - -Towel stock .......................................................................................... TNE

48 - 4

19 - - - - - -Other .................................................................................................... TNE
- - - - -Other:
91 - - - - - -Toilet or facial tissue stock ................................................................... TNE
92 - - - - - -Towel stock........................................................................................... TNE
99 - - - - - -Other .................................................................................................... TNE
48.04 Uncoated kraft paper and paperboard, in rolls or sheets, other than that
of heading 48.02 or 48.03.
-Kraftliner:
4804.11.00 00 - -Unbleached TNE Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
-Sack kraft paper:
4804.21.00 - -Unbleached Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Rolls, not converted................................................................................ TNE
90 - - - - -Other ...................................................................................................... TNE

PAT: Free
-Other kraft paper and paperboard weighing 150 g/m or less:

PAT: Free
- - - - -Wrapping paper:
28 - - - - - -In rolls, not converted ........................................................................... TNE
29 - - - - - -Other .................................................................................................... TNE
- - - - -Other:
99 - - - - - -Other .................................................................................................... TNE

PAT: Free
20 - - - - -Bleached uniformly throughout the mass and of which more than 95%
by weight of the total fibre content consists of wood fibres obtained by a
chemical process.................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE

48 - 5

-Other kraft paper and paperboard weighing more than 150 g/m but less
than 225 g/m:

PAT: Free
- - - - -Wrapping paper:
11 - - - - - -In rolls, not converted........................................................................... TNE
19 - - - - - -Other .................................................................................................... TNE
- - - - -Other paper:
21 - - - - - -Impregnating, for laminates, not converted.......................................... TNE
28 - - - - - -Other, not converted ............................................................................ TNE
29 - - - - - -Other .................................................................................................... TNE
30 - - - - -Paperboard, in rolls, of a thickness of 0.2 mm or more, for use in
wrapping rolls of paper........................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
4804.42.00 00 - -Bleached uniformly throughout the mass and of which more than 95% TNE Free CCCT, LDCT, GPT, UST,
by weight of the total fibre content consists of wood fibres obtained by MT, MUST, CIAT, CT, CRT,
a chemical process IT, NT, SLT, PT, COLT, JT,
PAT: Free

PAT: Free
10 - - - - -Not converted......................................................................................... TNE
- - - - -Other:
91 - - - - - -Wrapping paper ................................................................................... TNE
99 - - - - - -Other .................................................................................................... TNE
-Other kraft paper and paperboard weighing 225 g/m or more:

PAT: Free
10 - - - - -Electrical insulating pressboard, of a thickness of 1 mm or more .......... TNE
90 - - - - -Other ...................................................................................................... TNE
a chemical process IT, NT, SLT, PT, COLT, JT,
PAT: Free

PAT: Free
48.05 Other uncoated paper and paperboard, in rolls or sheets, not further
worked or processed than as specified in Note 3 to this Chapter.
-Fluting paper:

48 - 6

4805.11.00 00 - -Semi-chemical fluting paper TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
4805.12.00 00 - -Straw fluting paper TNE Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Testliner (recycled liner board):
4805.24.00 - -Weighing 150 g/m or less Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Not converted ......................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
4805.25.00 - -Weighing more than 150 g/m Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Weighing more than 150 g/m but less than 225 g/m............................ TNE
20 - - - - -Weighing 225 g/m or more .................................................................... TNE
4805.30.00 00 -Sulphite wrapping paper TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
4805.40.00 00 -Filter paper and paperboard TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
4805.50.00 -Felt paper and paperboard Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Roofing felt, single ply, in rolls containing 46.5 m or more, for use in the
manufacture of asphalt roofing, shingles or siding ................................. TNE
20 - - - - -Flooring felt, containing vegetable fibres ................................................ TNE
90 - - - - -Other ...................................................................................................... TNE
-Other:
4805.91.00 - -Weighing 150 g/m or less Free CCCT, LDCT, GPT, UST,
PAT: Free

48 - 7

40 - - - - -Impregnating, for laminates, not converted............................................ TNE
80 - - - - -Other, not converted............................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
4805.92.00 - -Weighing more than 150 g/m but less than 225 g/m Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Shoe board............................................................................................. TNE
30 - - - - -Paperboard, in rolls, of a thickness of 0.2 mm or more, for use in
wrapping rolls of paper........................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
4805.93.00 - -Weighing 225 g/m or more Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Shoe board............................................................................................. TNE
20 - - - - -Core board, tube or drum stock ............................................................. TNE
90 - - - - -Other ...................................................................................................... TNE
48.06 Vegetable parchment, greaseproof papers, tracing papers and glassine

and other glazed transparent or translucent papers, in rolls or sheets.
4806.10.00 00 -Vegetable parchment TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
4806.20.00 00 -Greaseproof papers TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
4806.30.00 00 -Tracing papers TNE Free CCCT, LDCT, GPT, UST,

PAT: Free
4806.40.00 00 -Glassine and other glazed transparent or translucent papers TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
4807.00.00 00 Composite paper and paperboard (made by sticking flat layers of paper TNE Free CCCT, LDCT, GPT, UST,
or paperboard together with an adhesive), not surface-coated or MT, MUST, CIAT, CT, CRT,
impregnated, whether or not internally reinforced, in rolls or sheets. IT, NT, SLT, PT, COLT, JT,
PAT: Free
48.08 Paper and paperboard, corrugated (with or without glued flat surface
sheets), creped, crinkled, embossed or perforated, in rolls or sheets,
other than paper of the kind described in heading 48.03.

48 - 8

4808.10.00 00 -Corrugated paper and paperboard, whether or not perforated TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
4808.40.00 00 -Kraft paper, creped or crinkled, whether or not embossed or perforated TNE Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
48.09 Carbon paper, self-copy paper and other copying or transfer papers
(including coated or impregnated paper for duplicator stencils or offset
plates), whether or not printed, in rolls or sheets.
4809.20.00 -Self-copy paper Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Self-contained carbonless self-copy paper, for use in Canadian
manufactures.......................................................................................... TNE
20 - - - - -Not converted ......................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE

PAT: Free
48.10 Paper and paperboard, coated on one or both sides with kaolin (China
clay) or other inorganic substances, with or without a binder, and with
no other coating, whether or not surface-coloured, surface-decorated or
printed, in rolls or rectangular (including square) sheets, of any size.
-Paper and paperboard of a kind used for writing, printing or other

graphic purposes, not containing fibres obtained by a mechancial or
chemi-mechanical process or of which not more than 10% by weight of
the total fibre content consists of such fibres:
4810.13.00 - -In rolls Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Printed, embossed or perforated ............................................................ TNE
20 - - - - -Other, weighing 29 g/m or less.............................................................. TNE
- - - - -Other, weighing more than 29 g/m but not more than 150 g/m:
31 - - - - - -Printing, not converted ......................................................................... TNE
38 - - - - - -Other, including bristol or cover, not converted .................................... TNE
39 - - - - - -Other .................................................................................................... TNE
- - - - -Other, weighing more than 150 g/m:
49 - - - - - -Other .................................................................................................... TNE

48 - 9

50 - - - - -Paperboard ............................................................................................ TNE
4810.14.00 00 - -In sheets with one side not exceeding 435 mm and the other side not TNE Free CCCT, LDCT, GPT, UST,
exceeding 297 mm in the unfolded state MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
10 - - - - -Printed, embossed or perforated............................................................ TNE
20 - - - - -Other, weighing 29 g/m or less ............................................................. TNE
- - - - -Other, weighing more than 29 g/m but not more than 150 g/m:
31 - - - - - -Printing, not converted ......................................................................... TNE
38 - - - - - -Other, including bristol or cover, not converted.................................... TNE
39 - - - - - -Other .................................................................................................... TNE
- - - - -Other, weighing more than 150 g/m:
49 - - - - - -Other .................................................................................................... TNE
50 - - - - -Paperboard ............................................................................................ TNE
-Paper and paperboard of a kind used for writing, printing or other

graphic purposes, of which more than 10% by weight of the total fibre
content consists of fibres obtained by a mechanical or chemi-
mechanical process:
4810.22.00 - -Light-weight coated paper Free CCCT, LDCT, GPT, UST,

PAT: Free
- - - - -Other:
99 - - - - - -Other .................................................................................................... TNE

PAT: Free
20 - - - - -Printing paper, of which 50% or more by weight of the total fibre content
consists of fibres obtained by a mechanical process, not converted ..... TNE
30 - - - - -Other paper, not converted .................................................................... TNE
40 - - - - -Other paper, converted .......................................................................... TNE
50 - - - - -Paperboard ............................................................................................ TNE
-Kraft paper and paperboard, other than that of a kind used for writing,
printing or other graphic purposes:
a chemical process, and weighing 150 g/m or less IT, NT, SLT, PT, COLT, JT,
PAT: Free

48 - 10

4810.32.00 - -Bleached uniformly throughout the mass and of which more than 95% Free CCCT, LDCT, GPT, UST,
a chemical process, and weighing more than 150 g/m IT, NT, SLT, PT, COLT, JT,
PAT: Free
- - - - -Solid bleached boxboard, not converted:
11 - - - - - -Folding carton stock ............................................................................. TNE
12 - - - - - -Base stock for trays, plates, cups, other dishes and the like................ TNE
19 - - - - - -Other .................................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE

PAT: Free
10 - - - - -Electrocardiographic or electroencephalographic charts, printed, for
self-recording apparatus; In strips or rolls of a width exceeding 15 cm or
in rectangular (including square) sheets with one side exceeding 36 cm
and the other side exceeding 15 cm in the unfolded state ..................... TNE
20 - - - - -Carrier board .......................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
-Other paper and paperboard:
4810.92.00 - -Multi-ply Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Electrocardiographic or electroencephalographic charts, printed, for
self-recording apparatus;
In strips or rolls of a width exceeding 15 cm or in rectangular (including
square) sheets with one side exceeding 36 cm and the other side
exceeding 15 cm in the unfolded state ................................................... TNE
20 - - - - -Folding board ......................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE

PAT: Free
48.11 Paper, paperboard, cellulose wadding and webs of cellulose fibres,

coated, impregnated, covered, surface-coloured, surface-decorated or
printed, in rolls or rectangular (including square) sheets, of any size,
other than goods of the kind described in heading 48.03, 48.09 or 48.10.
4811.10.00 00 -Tarred, bituminized or asphalted paper and paperboard TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
-Gummed or adhesive paper and paperboard:
4811.41.00 - -Self-adhesive Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Tape paper ............................................................................................. TNE

48 - 11

90 - - - - -Other ...................................................................................................... TNE

PAT: Free
10 - - - - -Paper in rolls;
Sheets, consisting of adhesive coated paper, to be employed as a
decorative surface covering for particleboard, fibreboard or similar
panelboard products, for the manufacture of furniture;
Prepasted paper, for use in the manufacture of wall coverings ............. TNE
90 - - - - -Other ...................................................................................................... TNE
-Paper and paperboard coated, impregnated or covered with plastics

(excluding adhesives):
4811.51.00 - -Bleached, weighing more than 150 g/m Free CCCT, LDCT, GPT, UST,
PAT: Free
- - - - -Solid bleached boxboard, not converted, in strips or rolls of a width
exceeding 15 cm or in rectangular (including square) sheets with one
side exceeding 36 cm and the other side exceeding 15 cm in the
unfolded state:
11 - - - - - -Base stock, for milk cartons and other beverage containers, of a
thickness of 0.3 mm or more................................................................ TNE
12 - - - - - -Folding carton stock, of a thickness of 0.3 mm or more ...................... TNE
13 - - - - - -Base stock, for trays, plates, cups and other dishes and the like, of a
thickness of 0.3 mm or more................................................................ TNE
18 - - - - - -Other, of a thickness of 0.3 mm or more.............................................. TNE
19 - - - - - -Other .................................................................................................... TNE
- - - - -In strips or rolls of a width exceeding 15 cm or in rectangular (including
exceeding 15 cm in the unfolded state:
81 - - - - - -Release................................................................................................ TNE
82 - - - - - -Automotive ........................................................................................... TNE
89 - - - - - -Other .................................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE

PAT: Free
11 - - - - - -Release................................................................................................ TNE
13 - - - - - -Folding carton stock............................................................................. TNE
19 - - - - - -Other .................................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
4811.60.00 -Paper and paperboard, coated, impregnated or covered with wax, Free CCCT, LDCT, GPT, UST,
paraffin wax, stearin, oil or glycerol MT, MUST, CIAT, CT, CRT,
PAT: Free

48 - 12

11 - - - - - -Waxed wrapping paper ........................................................................ TNE
12 - - - - - -Release ................................................................................................ TNE
13 - - - - - -Other waxed paper............................................................................... TNE
19 - - - - - -Other .................................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
4811.90.00 -Other paper, paperboard, cellulose wadding and webs of cellulose Free CCCT, LDCT, GPT, UST,
fibres MT, MUST, CIAT, CT, CRT,
PAT: Free
11 - - - - - -Giftwrap ................................................................................................ TNE
12 - - - - - -Latex-treated tape paper, not gummed ................................................ TNE
18 - - - - - -Other, impregnated with latex .............................................................. TNE
19 - - - - - -Other .................................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
4812.00.00 00 Filter blocks, slabs and plates, of paper pulp. TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
48.13 Cigarette paper, whether or not cut to size or in the form of booklets or
tubes.
4813.10.00 00 -In the form of booklets or tubes KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
4813.20.00 -In rolls of a width not exceeding 5 cm Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Ungummed ............................................................................................. KGM
20 - - - - -Gummed................................................................................................. KGM

PAT: Free
48.14 Wallpaper and similar wall coverings; window transparencies of paper.
4814.20.00 00 -Wallpaper and similar wall coverings, consisting of paper coated or KGM Free CCCT, LDCT, GPT, UST,
covered, on the face side, with a grained, embossed, coloured, design- MT, MUST, CIAT, CT, CRT,
printed or otherwise decorated layer of plastics IT, NT, SLT, PT, COLT, JT,
PAT: Free

48 - 13

PAT: Free
48.16 Carbon paper, self-copy paper and other copying or transfer papers
(other than those of heading 48.09), duplicator stencils and offset plates,
of paper, whether or not put up in boxes.
4816.20.00 00 -Self-copy paper KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
48.17 Envelopes, letter cards, plain postcards and correspondence cards, of

paper or paperboard; boxes, pouches, wallets and writing
compendiums, of paper or paperboard, containing an assortment of
paper stationery.
4817.10.00 00 -Envelopes MIL Free CCCT, LDCT, GPT, UST,

PAT: Free
4817.20.00 00 -Letter cards, plain postcards and correspondence cards KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
4817.30.00 00 -Boxes, pouches, wallets and writing compendiums, of paper or KGM Free CCCT, LDCT, GPT, UST,
paperboard, containing an assortment of paper stationery MT, MUST, CIAT, CT, CRT,
PAT: Free
48.18 Toilet paper and similar paper, cellulose wadding or webs of cellulose
fibres, of a kind used for household or sanitary purposes, in rolls of a
width not exceeding 36 cm, or cut to size or shape; handkerchiefs,
cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar
household, sanitary or hospital articles, articles of apparel and clothing
accessories, of paper pulp, paper, cellulose wadding or webs of
cellulose fibres.
4818.10.00 00 -Toilet paper KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
4818.20.00 -Handkerchiefs, cleansing or facial tissues and towels Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Towels .................................................................................................... KGM

48 - 14

20 - - - - -Handkerchiefs or facial tissues............................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
4818.30.00 -Tablecloths and serviettes Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Tablecloths ............................................................................................. KGM
20 - - - - -Serviettes ............................................................................................... KGM
30 - - - - -Tablecloth and serviette sets .................................................................. KGM
4818.50.00 00 -Articles of apparel and clothing accessories KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
48.19 Cartons, boxes, cases, bags and other packing containers, of paper,
paperboard, cellulose wadding or webs of cellulose fibres; box files,
letter trays, and similar articles, of paper or paperboard of a kind used in
offices, shops or the like.
4819.10.00 -Cartons, boxes and cases, of corrugated paper or paperboard Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Sanitary food or beverage containers..................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
4819.20.00 -Folding cartons, boxes and cases, of non-corrugated paper or Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Sanitary food or beverage containers..................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
4819.30.00 -Sacks and bags, having a base of a width of 40 cm or more Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Multiwall.................................................................................................. MIL
90 - - - - -Other ...................................................................................................... MIL
4819.40.00 -Other sacks and bags, including cones Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Vacuum cleaner bags............................................................................. KGM
20 - - - - -Multiwall, of paper................................................................................... MIL
30 - - - - -Grocers', of paper ................................................................................... MIL
90 - - - - -Other ...................................................................................................... KGM

48 - 15

4819.50.00 -Other packing containers, including record sleeves Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Drums, cans and canisters..................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
4819.60.00 00 -Box files, letter trays, storage boxes and similar articles, of a kind used KGM Free CCCT, LDCT, GPT, UST,
in offices, shops or the like MT, MUST, CIAT, CT, CRT,
PAT: Free
48.20 Registers, account books, note books, order books, receipt books, letter
pads, memorandum pads, diaries and similar articles, exercise books,
blotting-pads, binders (loose-leaf or other), folders, file covers, manifold
business forms, interleaved carbon sets and other articles of stationery,
of paper or paperboard; albums for samples or for collections and book
covers, of paper or paperboard.
4820.10.00 00 -Registers, account books, note books, order books, receipt books, NMB Free CCCT, LDCT, GPT, UST,
letter pads, memorandum pads, diaries and similar articles MT, MUST, CIAT, CT, CRT,
PAT: Free
4820.20.00 00 -Exercise books NMB Free CCCT, LDCT, GPT, UST,

PAT: Free
4820.30.00 -Binders (other than book covers), folders and file covers Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Binders ................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
4820.40.00 00 -Manifold business forms and interleaved carbon sets KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
4820.50.00 -Albums for samples or for collections Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Photograph albums ................................................................................ NMB
90 - - - - -Other ...................................................................................................... NMB

PAT: Free
48.21 Paper or paperboard labels of all kinds, whether or not printed.

48 - 16

4821.10.00 00 -Printed KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
48.22 Bobbins, spools, cops and similar supports of paper pulp, paper or
paperboard (whether or not perforated or hardened).
4822.10.00 00 -Of a kind used for winding textile yarn KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
48.23 Other paper, paperboard, cellulose wadding and webs of cellulose

fibres, cut to size or shape; other articles of paper pulp, paper,
paperboard, cellulose wadding or webs of cellulose fibres.
4823.20.00 -Filter paper and paperboard Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -For use in the manufacture of tea bags.................................................. KGM
20 - - - - -Uncoated, in rolls or sheets, not further worked or processed, other
than as specified in Note 3 to this Chapter............................................. KGM
90 - - - - -Other ...................................................................................................... KGM
4823.40.00 00 -Rolls, sheets and dials, printed for self-recording apparatus KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Trays, dishes, plates, cups and the like, of paper or paperboard:
4823.61.00 00 - -Of bamboo KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
10 - - - - -Cups, including cones ............................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM

48 - 17

4823.70.00 -Moulded or pressed articles of paper pulp Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Trays for use in packaging apples, peaches or pears ............................ KGM
20 - - - - -Homogeneous felt-like material, predominantly composed, by weight,
of wood pulp, in sheets or rolls, whether or not with a net backing of
plastics, for use as spring padding or insulating material in the
manufacture of upholstered furniture, mattresses or
box-springs............................................................................................. KGM
- - - - -Other:
91 - - - - - -Egg cartons and trays .......................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM

PAT: Free
- - - - -Gummed or adhesive paper, in strips or rolls, self-adhesive:
11 - - - - - -Masking tape........................................................................................ KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Gummed or adhesive paper, in strips or rolls, not self adhesive............ KGM
- - - - -Macerated paper pads, to be employed in packaging fresh fruits;
Paper and paperboard, cellulose wadding and webs of cellulose fibres,
in strips or rolls of a width exceeding 15 cm but less than or equal to 36
cm;
Paper and paperboard, for use in the manufacture of Jacquard patterns
for Jacquard machines;
Pots, bands, collars and protectors, to be employed in growing plants
for transplanting purposes or for protecting plants while growing;
Sample books of wallpaper:
31 - - - - - -Macerated paper pads, to be employed in packaging fresh fruits;
Sample books of wallpaper .................................................................. KGM
32 - - - - - -Paper and paperboard, for use in the manufacture of Jacquard
patterns for Jacquard machines;
Pots, bands, collars and protectors, to be employed in growing plants
for transplanting purposes or for protecting plants while growing ........ KGM
33 - - - - - -Paper and paperboard, cellulose wadding and webs of cellulose
fibres, in strips or rolls of a width exceeding 15 cm but less than or
equal to 36 cm ..................................................................................... KGM
- - - - -Cards, not punched, whether or not in strips, for punch card machines;
Sausage casings:
41 - - - - - -Cards, not punched, whether or not in strips, for punch card machines KGM
42 - - - - - -Sausage casings.................................................................................. KGM
- - - - -Other:
91 - - - - - -Pads, packing ...................................................................................... KGM
92 - - - - - -Photomounts........................................................................................ KGM
93 - - - - - -Giftwrap................................................................................................ KGM
94 - - - - - -Wrappers ............................................................................................. KGM
95 - - - - - -Printed patterns, dressmakers ............................................................. KGM
96 - - - - - -Leaves for photograph albums ............................................................ KGM
99 - - - - - -Other .................................................................................................... KGM

49 - i
Chapter 49
PRINTED BOOKS, NEWSPAPERS, PICTURES

AND OTHER PRODUCTS OF THE PRINTING INDUSTRY;
MANUSCRIPTS, TYPESCRIPTS AND PLANS
Notes.
(a) Photographic negatives or positives on transparent bases (Chapter 37);
(b) Maps, plans or globes, in relief, whether or not printed (heading 90.23);
(c) Playing cards or other goods of Chapter 95; or
(d) Original engravings, prints or lithographs (heading 97.02), postage or revenue stamps, stamp-postmarks, first-day covers,
postal stationery or the like of heading 97.04, antiques of an age exceeding one hundred years or other articles of
Chapter 97.
2. For the purpose of Chapter 49, the term "printed" also means reproduced by means of a duplicating machine, produced
under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or
typewritten.
3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or
periodicals comprising more than one number under a single cover are to be classified in heading 49.01, whether or not
containing advertising material.
4. Heading 49.01 also covers:
(a) A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered
pages in a form suitable for binding into one or more volumes;
(b) A pictorial supplement accompanying, and subsidiary to, a bound volume; and
(c) Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a
part of a complete work and designed for binding.
However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in
heading 49.11.
5. Subject to Note 3 to this Chapter, heading 49.01 does not cover publications which are essentially devoted to advertising (for
example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda).
Such publications are to be classified in heading 49.11.
6. For the purpose of heading 49.03, the expression "children's picture books" means books for children in which the pictures
form the principal interest and the text is subsidiary.
1. For the purpose of classification No. 4911.91.00.30, the description "Trading Cards" refers to collectors' cards such as
"baseball cards", "hockey cards", "football cards" and the like.

49 - 1

49.01 Printed books, brochures, leaflets and similar printed matter, whether or
not in single sheets.
4901.10.00 -In single sheets, whether or not folded Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Unbound pages for books ...................................................................... -
90 - - - - -Other ...................................................................................................... -
-Other:
4901.91.00 - -Dictionaries, encyclopaedias and serial instalments thereof Free CCCT, LDCT, GPT, UST,
PAT: Free
30 - - - - -Serial instalments ................................................................................... NMB
90 - - - - -Other ...................................................................................................... SET

PAT: Free
10 - - - - -Brochures............................................................................................... NMB
- - - - -Textbooks:
21 - - - - - -Elementary through secondary school................................................. NMB
22 - - - - - -Post-secondary school......................................................................... NMB
30 - - - - -Directories .............................................................................................. NMB
40 - - - - -Liturgical books ...................................................................................... NMB
50 - - - - -Technical, scientific or professional books ............................................. NMB
60 - - - - -Art or pictorial books .............................................................................. NMB
70 - - - - -Newspapers, journals and periodicals, as defined in Note 3 to this
Chapter .................................................................................................. NMB
- - - - -Other:
91 - - - - - -Hard cover books................................................................................. NMB
92 - - - - - -Rack size paperback books ................................................................. NMB
99 - - - - - -Other .................................................................................................... NMB
49.02 Newspapers, journals and periodicals, whether or not illustrated or

containing advertising material.
4902.10.00 00 -Appearing at least four times a week KGM Free CCCT, LDCT, GPT, UST,
Note: The General Tariff rate that applies to goods of this tariff item is IT, NT, SLT, PT, COLT, JT,
the Most-Favoured-Nation rate. PAT: Free

PAT: Free
10 - - - - -Newspapers ........................................................................................... KGM
- - - - -Journals and periodicals:
21 - - - - - -Business and professional ................................................................... NMB
29 - - - - - -Other .................................................................................................... NMB

49 - 2

4903.00.00 Children's picture, drawing or colouring books. Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Picture books.......................................................................................... NMB
20 - - - - -Drawing or colouring books .................................................................... NMB
4904.00.00 Music, printed or in manuscript, whether or not bound or illustrated. Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Sheet music, whether or not stapled or folded, but not otherwise bound NMB
90 - - - - -Other ...................................................................................................... NMB
49.05 Maps and hydrographic or similar charts of all kinds, including atlases,
wall maps, topographical plans and globes, printed.
4905.10.00 00 -Globes NMB Free CCCT, LDCT, GPT, UST,

PAT: Free
-Other:
4905.91.00 00 - -In book form NMB Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Geographical, hydrographical or astronomical maps or charts .............. -
90 - - - - -Other ...................................................................................................... -
4906.00.00 00 Plans and drawings for architectural, engineering, industrial, - Free CCCT, LDCT, GPT, UST,
commercial, topographical or similar purposes, being originals drawn MT, MUST, CIAT, CT, CRT,
by hand; hand-written texts; photographic reproductions on sensitized IT, NT, SLT, PT, COLT, JT,
paper and carbon copies of the foregoing. PAT: Free
4907.00.00 Unused postage, revenue or similar stamps of current or new issue in Free CCCT, LDCT, GPT, UST,
the country in which they have, or will have, a recognized face value; MT, MUST, CIAT, CT, CRT,
stamp-impressed paper; banknotes; cheque forms; stock, share or bond IT, NT, SLT, PT, COLT, JT,
certificates and similar documents of title. PAT: Free
- - - - -Banknotes being legal tender:

11 - - - - - -Not issued ............................................................................................ -
12 - - - - - -Issued................................................................................................... -
- - - - -Stock, share or bond certificates and similar documents of title:
21 - - - - - -Not issued ............................................................................................ -
22 - - - - - -Issued................................................................................................... -
90 - - - - -Other ...................................................................................................... -
49.08 Transfers (decalcomanias).

49 - 3

4908.10.00 00 -Transfers (decalcomanias), vitrifiable KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
4909.00.00 00 Printed or illustrated postcards; printed cards bearing personal - Free CCCT, LDCT, GPT, UST,
greetings, messages or announcements, whether or not illustrated, with MT, MUST, CIAT, CT, CRT,
or without envelopes or trimmings. IT, NT, SLT, PT, COLT, JT,
PAT: Free
4910.00.00 Calendars of any kind, printed, including calendar blocks. Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Advertising calendars, not containing publicity material relating to
Canadian products or services;
Religious calendars................................................................................ KGM
20 - - - - -Other advertising calendars ................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
49.11 Other printed matter, including printed pictures and photographs.
4911.10.00 -Trade advertising material, commercial catalogues and the like Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Tourist propaganda issued by national or state governments or
departments thereof, boards of trade, chambers of commerce,
municipal or automobile associations and similar organizations............ -
20 - - - - -Freight rates, passenger rates and timetables issued by transportation
companies abroad and relating to transportation outside Canada......... -
- - - - -Not containing publicity material relating to Canadian products or
services:
31 - - - - - -Catalogues ........................................................................................... -
39 - - - - - -Other .................................................................................................... -
40 - - - - -Advertising catalogues, containing publicity material relating to
Canadian products or services............................................................... -
90 - - - - -Other ...................................................................................................... -
-Other:
4911.91.00 - -Pictures, designs and photographs Free CCCT, LDCT, GPT, UST,
PAT: Free

49 - 4

10 - - - - -Photographic or photomechanical representations, numbered and
signed by the artist or numbered and otherwise authenticated by or on
behalf of the artist;
Photographs, for use as news illustrations;
Pictures or designs, not bearing a text, in the form of signatures or
separate sheets, as parts of books;
Religious pictures ................................................................................... -
20 - - - - -Posters ................................................................................................... KGM
30 - - - - -Trading cards.......................................................................................... -
90 - - - - -Other ...................................................................................................... -

PAT: Free
10 - - - - -Computer generated mailing lists, not including labels of heading 48.21 -
20 - - - - -Microcopies of the goods of heading 49.01, 49.02 or 49.04, of the
goods of heading 49.05 in book form, of children's picture books, of
tourist propaganda issued by national or state governments or
departments thereof, boards of trade, chambers of commerce,
municipal or automobile associations and similar organizations, or of
freight rates, passenger rates and timetables issued by transportation
companies abroad and relating to transportation outside Canada ......... -
30 - - - - -Religious certificates, book marks, mottoes, scriptures or prayer cards -
40 - - - - -Reproduction proofs, for the production of printing plates, rolls or
cylinders, for the reproduction of non-advertising material in
newspapers, or for printing books or music, or for printing periodical
publications entitled to second-class mailing privileges, the pages of
which are regularly bound, wire-stitched or otherwise fastened together,
not including catalogues ......................................................................... -
50 - - - - -Printed labels.......................................................................................... -
90 - - - - -Other ...................................................................................................... -

XI - 1
Section XI
TEXTILES AND TEXTILE ARTICLES
Notes.
1. This Section does not cover:
(a) Animal brush-making bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.11);
(b) Human hair or articles of human hair (heading 05.01, 67.03 or 67.04), except straining cloth of a kind commonly used in
oil presses or the like (heading 59.11);
(c) Cotton linters or other vegetable materials of Chapter 14;
(d) Asbestos of heading 25.24 or articles of asbestos or other products of heading 68.12 or 68.13;
(e) Articles of heading 30.05 or 30.06; yarn used to clean between the teeth (dental floss), in individual retail packages, of
heading 33.06;
(f) Sensitized textiles of headings 37.01 to 37.04;
(g) Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an
apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such
monofilament or strip (Chapter 46);
(h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or
articles thereof, of Chapter 39;
(ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles
thereof, of Chapter 40;
(k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading
43.03 or 43.04;
(l) Articles of textile materials of heading 42.01 or 42.02;
(m) Products or articles of Chapter 48 (for example, cellulose wadding);
(n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;
(o) Hair-nets or other headgear or parts thereof of Chapter 65;
(p) Goods of Chapter 67;
(q) Abrasive-coated textile material (heading 68.05) and also carbon fibres or articles of carbon fibres of heading 68.15;
(r) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);
(s) Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);
(t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets);
(u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels
(pads) and tampons, napkins (diapers) and napkin liners for babies); or
(v) Articles of chapter 97.
2. (A) Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are
to be classified as if consisting wholly of that one textile material which predominates by weight over any other single
textile material.

XI - 2
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one
textile material which is covered by the heading which occurs last in numerical order among those which equally merit
consideration.
(B) For the purpose of the above rule:
(a) Gimped horsehair yarn (heading 51.10) and metallized yarn (heading 56.05) are to be treated as a single textile
material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of
woven fabrics, metal thread is to be regarded as a textile material;
(b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading
within that Chapter, disregarding any materials not classified in that Chapter;
(c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a
single Chapter;
(d) Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a
single textile material.
(C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Notes 3, 4, 5 or 6 below.
3. (A) For the purpose of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded)
or cabled) of the following descriptions are to be treated as ''twine, cordage, ropes and cables'':
(a) Of silk or waste silk, measuring more than 20,000 decitex;
(b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than
10,000 decitex;
(c) Of true hemp or flax:
(i) Polished or glazed, measuring 1,429 decitex or more; or
(ii) Not polished or glazed, measuring more than 20,000 decitex;
(d) Of coir, consisting of three or more plies;
(e) Of other vegetable fibres, measuring more than 20,000 decitex; or
(f) Reinforced with metal thread.
(B) Exceptions:
(a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;
(b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre
of Chapter 54;
(c) Silk-worm gut of heading 50.06, and monofilaments of Chapter 54;
(d) Metallized yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and
(e) Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06.
4. (A) For the purpose of Chapters 50, 51, 52, 54 and 55, the expression ''put up for retail sale'' in relation to yarn means,
subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:
(a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding:
(i) 85 g in the case of silk, waste silk or man-made filament yarn; or

XI - 3
(ii) 125 g in other cases;
(b) In balls, hanks or skeins of a weight not exceeding:
(i) 85 g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;
(ii) 125 g in the case of all other yarns of less than 2,000 decitex; or
(iii) 500 g in other cases;
(c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them
independent one of the other, each of uniform weight not exceeding:
(i) 85 g in the case of silk, waste silk or man-made filament yarn; or
(ii) 125 g in other cases.
(B) Exceptions:
(a) Single yarn of any textile material, except:
(i) Single yarn of wool or fine animal hair, unbleached; and
(ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex;
(b) Multiple (folded) or cabled yarn, unbleached:
(i) Of silk or waste silk, however put up; or
(ii) Of other textile material except wool or fine animal hair, in hanks or skeins;
(c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and
(d) Single, multiple (folded) or cabled yarn of any textile material:
(i) In cross-reeled hanks or skeins; or
(ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting
mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).
5. For the purpose of headings 52.04, 54.01 and 55.08 the expression ''sewing thread'' means multiple (folded) or cabled yarn:
(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;
(b) Dressed for use as sewing thread; and
(c) With a final ''Z'' twist.
6. For the purpose of this Section, the expression ''high tenacity yarn'' means yarn having a tenacity, expressed in cN/tex
(centinewtons per tex), greater than the following:
Single yarn of nylon or other polyamides, or of polyesters...........................................60 cN/tex
Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters...........53 cN/tex
Single, multiple (folded) or cabled yarn of viscose rayon.............................................27 cN/tex.
7. For the purpose of this Section, the expression ''made up'' means:
(a) Cut otherwise than into squares or rectangles;

XI - 4
(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or
other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);
(c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges
treated as described in any other subparagraph of this Note, but excluding fabrics the cut edges of which have been
prevented from unravelling by hot cutting or by other simple means;
(d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which
have been prevented from unravelling by whipping or by other simple means;
(e) Cut to size and having undergone a process of drawn thread work;
(f) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical
material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not
padded);
(g) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.
8. For the purposes of Chapters 50 to 60:
(a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods
made up within the meaning of Note 7 above; and
(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.
9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each
other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal
bonding.
10. Elastic products consisting of textile materials combined with rubber threads are classified in this Section.
11. For the purpose of this Section, the expression ''impregnated'' includes ''dipped''.
12. For the purpose of this Section, the expression ''polyamides'' includes ''aramids''.
13. For the purposes of this Section and, where applicable, throughout the Nomenclature, the expression ''elastomeric yarn''
means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on
being extended to three times its original length and which returns, after being extended to twice its original length, within a
period of five minutes, to a length not greater than one and a half times its original length.
14. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if
put up in sets for retail sale. For the purposes of this Note, the expression "textile garments" means garments of headings
61.01 to 61.14 and headings 62.01 to 62.11.
Subheading Notes.
1. In this Section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby
assigned to them:
(a) Unbleached yarn
Yarn which:
(i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed;
or
(ii) is of indeterminate colour (''grey yarn''), manufactured from garnetted stock.

XI - 5
Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing
with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium
dioxide).
(b) Bleached yarn
Yarn which:
(i) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been
dyed white (whether or not in the mass) or treated with a white dressing;
(ii) consists of a mixture of unbleached and bleached fibres; or
(iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns.
(c) Coloured (dyed or printed) yarn
Yarn which:
(i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed
fibres;
(ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured
fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;
(iii) is obtained from slivers or rovings which have been printed; or
(iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.
The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.
(d) Unbleached woven fabric
Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been
treated with a colourless dressing or a fugitive dye.
(e) Bleached woven fabric
Woven fabric which:
(i) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;
(ii) consists of bleached yarn; or
(iii) consists of unbleached and bleached yarn.
(f) Dyed woven fabric
Woven fabric which:
(i) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a
coloured finish other than white (unless the context otherwise requires), in the piece; or
(ii) consists of coloured yarn of a single uniform colour.
(g) Woven fabric of yarns of different colours
Woven fabric (other than printed woven fabric) which:
(i) consists of yarns of different colours or yarns of different shades of the same colour other than the natural colour of the
constituent fibres);

XI - 6
(ii) consists of unbleached or bleached yarn and coloured yarn; or
(iii) consists of marl or mixture yarns.
(In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)
(h) Printed woven fabric
Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.
(The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush
or spray gun, by means of transfer paper, by flocking or by the batik process.)
The process of mercerization does not affect the classification of yarns or fabrics within the above categories.
The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.
(ij) Plain weave
A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and
each yarn of the warp passes alternately over and under successive yarns of the weft.
2. (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly
of that textile material which would be selected under Note 2 to this Section for the classification of a product of
Chapters 50 to 55 or of heading 58.09 consisting of the same textile materials.
(B) For the application of this rule:
(a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into
account;
(b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of
the ground fabric;
(c) in the case of embroidery of heading 58.10 and goods thereof, only the ground fabric shall be taken into account.
However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering
threads alone.
Supplementary Note.
1. For the purposes of giving effect to Appendix 6 of Annex 300-B of Chapter Three of the North American Free Trade
Agreement, goods of the tariff items contained in subheadings 5112.11, 5112.19, 5509.31, 5801.35 and 5801.36 are entitled
to the United States Tariff subject to the condition set out in the Order Amending the Schedule to the Customs Tariff
(Conditions for Special Provisions for the Purposes of the United States Tariff (UST)).

50 - i
Chapter 50
SILK

50 - 1

5001.00.00 00 Silk-worm cocoons suitable for reeling. KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5002.00.00 00 Raw silk (not thrown). KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5003.00.00 00 Silk waste (including cocoons unsuitable for reeling, yarn waste and KGM Free LDCT, GPT, UST, MT,
garnetted stock). CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
5004.00.00 00 Silk yarn (other than yarn spun from silk waste), not put up for retail KGM Free LDCT, GPT, UST, MT,
sale. CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
5005.00.00 00 Yarn spun from silk waste, not put up for retail sale. KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5006.00.00 00 Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm KGM Free LDCT, GPT, UST, MT,
gut. CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
50.07 Woven fabrics of silk or of silk waste.
5007.10.00 00 -Fabrics of noil silk KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5007.20.00 00 -Other fabrics, containing 85% or more by weight of silk or of silk waste KGM Free LDCT, GPT, UST, MT,
other than noil silk CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
5007.90.00 00 -Other fabrics KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

51 - i
Chapter 51
WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN

AND WOVEN FABRIC
Note.
1. Throughout the Nomenclature:
(a) "Wool" means the natural fibre grown by sheep or lambs;
(b) "Fine animal hair" means the hair of alpaca, llama, vicuna, camel (including dromedary), yak, Angora, Tibetan, Kashmir or
similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;
(c) "Coarse animal hair" means the hair of animals not mentioned above, excluding brush-making hair and bristles
(heading 05.02) and horsehair (heading 05.11).

51 - 1

51.01 Wool, not carded or combed.
-Greasy, including fleece-washed wool:
5101.11.00 00 - -Shorn wool KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
5101.19.00 00 - -Other KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
-Degreased, not carbonized:
5101.21.00 00 - -Shorn wool KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
5101.30.00 00 -Carbonized KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
51.02 Fine or coarse animal hair, not carded or combed.
-Fine animal hair:
5102.11.00 00 - -Of Kashmir (cashmere) goats KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
5102.20.00 00 -Coarse animal hair KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
51.03 Waste of wool or of fine or coarse animal hair, including yarn waste but
excluding garnetted stock.

51 - 2

5103.10.00 00 -Noils of wool or of fine animal hair KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5103.20.00 00 -Other waste of wool or of fine animal hair KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5103.30.00 00 -Waste of coarse animal hair KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5104.00.00 00 Garnetted stock of wool or of fine or coarse animal hair. KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
51.05 Wool and fine or coarse animal hair, carded or combed (including
combed wool in fragments).
5105.10.00 00 -Carded wool KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
-Wool tops and other combed wool:
5105.21.00 00 - -Combed wool in fragments KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
-Fine animal hair, carded or combed:
5105.31.00 00 - -Of Kashmir (cashmere) goats KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
5105.40.00 00 -Coarse animal hair, carded or combed KGM Free AUT, NZT, LDCT, GPT,
PAT: Free

51 - 3

51.06 Yarn of carded wool, not put up for retail sale.
5106.10 -Containing 85% or more by weight of wool
5106.10.10 00 - - -For use in the manufacture of berets and other soft felt headgear KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5106.10.90 00 - - -Other KGM 2% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
GPT: 2%
5106.20.00 00 -Containing less than 85% by weight of wool KGM 2% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 2%
51.07 Yarn of combed wool, not put up for retail sale.
5107.10 -Containing 85% or more by weight of wool
5107.10.10 00 - - -Unbleached or bleached, for use in the manufacture of woven fabrics KGM Free AUT, NZT, LDCT, GPT,
PAT: Free

COLT, JT, PAT: Free
AUT: 2%
NZT: 2%
GPT: 2%
5107.20 -Containing less than 85% by weight of wool
5107.20.10 00 - - -Solely of combed wool and polyesters, not exceeding 65% by weight of KGM Free LDCT, GPT, UST, MT,
wool, for use in the manufacture of woven fabrics; CIAT, CT, CRT, IT, NT,
Unbleached or bleached, for use in the manufacture of woven fabrics SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
51.08 Yarn of fine animal hair (carded or combed), not put up for retail sale.
5108.10.00 00 -Carded KGM Free AUT, NZT, LDCT, GPT,

PAT: Free

51 - 4

5108.20.00 00 -Combed KGM Free AUT, NZT, LDCT, GPT,
PAT: Free
51.09 Yarn of wool or of fine animal hair, put up for retail sale.
5109.10.00 -Containing 85% or more by weight of wool or of fine animal hair Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Wool ....................................................................................................... KGM
20 - - - - -Fine animal hair ...................................................................................... KGM
5109.90.00 00 -Other KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
5110.00.00 00 Yarn of coarse animal hair or of horsehair (including gimped horsehair KGM Free AUT, NZT, LDCT, GPT,
yarn), whether or not put up for retail sale. UST, MT, CIAT, CT, CRT,
PAT: Free
51.11 Woven fabrics of carded wool or of carded fine animal hair.
-Containing 85% or more by weight of wool or of fine animal hair:
5111.11 - -Of a weight not exceeding 300 g/m
5111.11.10 00 - - -For use in the manufacture of headbands (hat sweats), linings (including KGM Free LDCT, GPT, UST, MT,
tips and sides), peaks and stiffening bands, for hats or caps CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
5111.11.40 00 - - -For use in the manufacture of apparel KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5111.11.50 00 - - -Other, in the grey or unfinished condition, of a weight not exceeding KGM Free LDCT, GPT, UST, MT,
135 g/m MUST, CIAT, CT, CRT, IT,
PAT: Free
5111.11.90 00 - - -Other KGM Free LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free

SLT, PT, COLT, JT,
PAT: Free

51 - 5

5111.20.00 00 -Other, mixed mainly or solely with man-made filaments KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5111.30.00 00 -Other, mixed mainly or solely with man-made staple fibres KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
51.12 Woven fabrics of combed wool or of combed fine animal hair.
-Containing 85% or more by weight of wool or of fine animal hair:
5112.11.00 - -Of a weight not exceeding 200 g/m Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -For use in the manufacture of apparel ................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
5112.19.00 - -Other Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
10 - - - - -For use in the manufacture of apparel, other than uniforms designed to
identify members of a specific group...................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
5112.20.00 00 -Other, mixed mainly or solely with man-made filaments KGM Free AUT, NZT, LDCT, GPT,
PAT: Free
5112.30.00 00 -Other, mixed mainly or solely with man-made staple fibres KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
5113.00.00 00 Woven fabrics of coarse animal hair or of horsehair. KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

52 - i
Chapter 52
COTTON
Subheading Note.
1. For the purposes of subheadings 5209.42 and 5211.42, the expression "denim" means fabrics of yarns of different colours, of
3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the
weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.

52 - 1

5201.00.00 00 Cotton, not carded or combed. KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
52.02 Cotton waste (including yarn waste and garnetted stock).
5202.10.00 00 -Yarn waste (including thread waste) KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
-Other:
5202.91.00 00 - -Garnetted stock KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
5203.00.00 00 Cotton, carded or combed. KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
52.04 Cotton sewing thread, whether or not put up for retail sale.
-Not put up for retail sale:
5204.11 - -Containing 85% or more by weight of cotton
5204.11.10 00 - - -Solely of cotton, for use in the manufacture of cotton sewing thread or KGM 2% LDCT, UST, MT, CIAT, CT,
Schiffli embroidery thread CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
GPT: 2%

COLT, JT, PAT: Free
5204.19.00 00 - -Other KGM Free LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
5204.20.00 00 -Put up for retail sale KGM 8% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
52.05 Cotton yarn (other than sewing thread), containing 85% or more by
weight of cotton, not put up for retail sale.

52 - 2

-Single yarn, of uncombed fibres:
5205.11 - -Measuring 714.29 decitex or more (not exceeding 14 metric number)
5205.11.10 00 - - -Solely of cotton, for use in the manufacture of crochet, knitting, darning or KGM Free LDCT, GPT, UST, MT,
embroidery cottons to be put up for retail sale CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
5205.11.20 00 - - -Solely of cotton, for use in the manufacture of cotton sewing thread or KGM Free LDCT, GPT, UST, MT,
Schiffli embroidery thread CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
5205.12 - -Measuring less than 714.29 decitex but not less than 232.56 decitex
(exceeding 14 metric number but not exceeding 43 metric number)
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
5205.14 - -Measuring less than 192.31 decitex but not less than 125 decitex
SLT, PT, COLT, JT,
PAT: Free
5205.14.20 00 - - -Solely of white or off-white cotton or solely of white or off-white cotton and KGM Free LDCT, GPT, UST, MT,
white polyester staple fibres, ring-spun (but not including mock twist or CIAT, CT, CRT, IT, NT,
heather yarns), unbleached or bleached, measuring 190 decitex or less SLT, PT, COLT, JT,
(52.63 metric number or more), for use in the manufacture of knitted PAT: Free
fabrics or knitted garments

52 - 3

5205.14.30 00 - - -Solely of cotton, containing 12% or less but not less than 1% of dyed KGM Free LDCT, UST, MT, CIAT, CT,
cotton fibres, ring-spun, measuring 190 decitex or less, for use in the CRT, IT, NT, SLT, PT,
manufacture of knitted apparel or knitted fabrics COLT, JT, PAT: Free

COLT, JT, PAT: Free
5205.15.00 00 - -Measuring less than 125 decitex (exceeding 80 metric number) KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
-Single yarn, of combed fibres:
5205.21 - -Measuring 714.29 decitex or more (not exceeding 14 metric number)
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
SLT, PT, COLT, JT,
PAT: Free
5205.22.20 00 - - -Solely of cotton, for use in the manufacture of cotton sewing thread or KGM Free LDCT, GPT, UST, MT,
Schiffli embroidery thread; CIAT, CT, CRT, IT, NT,
Solely of cotton, having an average staple fibre length greater than 3 cm, SLT, PT, COLT, JT,
for use in the manufacture of towels PAT: Free

COLT, JT, PAT: Free
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
5205.24 - -Measuring less than 192.31 decitex but not less than 125 decitex

52 - 4

SLT, PT, COLT, JT,
PAT: Free
5205.24.20 00 - - -Solely of white or off-white cotton or solely of white or off-white cotton and KGM Free LDCT, GPT, UST, MT,
white polyester staple fibres, ring-spun (but not including mock twist or CIAT, CT, CRT, IT, NT,
heather yarns), unbleached or bleached, measuring 190 decitex or less SLT, PT, COLT, JT,
(52.63 metric number or more), for use in the manufacture of knitted PAT: Free
fabrics or knitted garments
5205.24.30 00 - - -Solely of cotton, not put up for retail sale, ring-spun, unbleached, KGM Free LDCT, GPT, UST, MT,
measuring less than 166 decitex, for use in the manufacture of woven CIAT, CT, CRT, IT, NT,
fabrics SLT, PT, COLT, JT,
PAT: Free
5205.24.40 00 - - -Solely of cotton, containing 12% or less but not less than 1% of dyed KGM Free LDCT, UST, MT, CIAT, CT,
cotton fibres, ring-spun, measuring 190 decitex or less, for use in the CRT, IT, NT, SLT, PT,
manufacture of knitted apparel or knitted fabrics COLT, JT, PAT: Free

COLT, JT, PAT: Free
5205.26.00 00 - -Measuring less than 125 decitex but not less than 106.38 decitex KGM Free LDCT, GPT, UST, MT,
(exceeding 80 metric number but not exceeding 94 metric number) CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
5205.27.00 00 - -Measuring less than 106.38 decitex but not less than 83.33 decitex KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5205.28.00 00 - -Measuring less than 83.33 decitex (exceeding 120 metric number) KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
-Multiple (folded) or cabled yarn, of uncombed fibres:
5205.31 - -Measuring per single yarn 714.29 decitex or more (not exceeding
14 metric number per single yarn)
embroidery cottons to be put up for retail sale, or for use in the CIAT, CT, CRT, IT, NT,
manufacture of cotton sewing thread or Schiffli embroidery thread SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
5205.32 - -Measuring per single yarn less than 714.29 decitex but not less than
232.56 decitex (exceeding 14 metric number but not exceeding

52 - 5

PAT: Free

COLT, JT, PAT: Free
5205.33.00 00 - -Measuring per single yarn less than 232.56 decitex but not less than KGM Free LDCT, GPT, UST, MT,
192.31 decitex (exceeding 43 metric number but not exceeding CIAT, CT, CRT, IT, NT,
52 metric number per single yarn) SLT, PT, COLT, JT,
PAT: Free
125 decitex (exceeding 52 metric number but not exceeding 80 metric CIAT, CT, CRT, IT, NT,
number per single yarn) SLT, PT, COLT, JT,
PAT: Free
5205.35.00 00 - -Measuring per single yarn less than 125 decitex (exceeding 80 metric KGM Free LDCT, GPT, UST, MT,
number per single yarn) CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
-Multiple (folded) or cabled yarn, of combed fibres:
5205.41 - -Measuring per single yarn 714.29 decitex or more (not exceeding
PAT: Free

COLT, JT, PAT: Free
5205.42 - -Measuring per single yarn less than 714.29 decitex but not less than
232.56 decitex (exceeding 14 metric number but not exceeding
PAT: Free

COLT, JT, PAT: Free
PAT: Free

52 - 6

125 decitex (exceeding 52 metric number but not exceeding 80 metric CIAT, CT, CRT, IT, NT,
number per single yarn) SLT, PT, COLT, JT,
PAT: Free
5205.46.00 00 - -Measuring per single yarn less than 125 decitex but not less than KGM Free LDCT, GPT, UST, MT,
PAT: Free
PAT: Free
5205.48.00 00 - -Measuring per single yarn less than 83.33 decitex (exceeding KGM Free LDCT, GPT, UST, MT,
120 metric number per single yarn) CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
52.06 Cotton yarn (other than sewing thread), containing less than 85% by
weight of cotton, not put up for retail sale.
-Single yarn, of uncombed fibres:
5206.11.00 00 - -Measuring 714.29 decitex or more (not exceeding 14 metric number) KGM 2% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5206.12.00 00 - -Measuring less than 714.29 decitex but not less than 232.56 decitex KGM 2% LDCT, UST, MT, CIAT, CT,
(exceeding 14 metric number but not exceeding 43 metric number) CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
COLT, JT, PAT: Free
5206.14.00 00 - -Measuring less than 192.31 decitex but not less than 125 decitex KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
SLT, PT, COLT, JT,
PAT: Free
-Single yarn, of combed fibres:
5206.21.00 00 - -Measuring 714.29 decitex or more (not exceeding 14 metric number) KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
COLT, JT, PAT: Free

52 - 7

5206.23.00 00 - -Measuring less than 232.56 decitex but not less than 192.31 decitex KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5206.24.00 00 - -Measuring less than 192.31 decitex but not less than 125 decitex KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
SLT, PT, COLT, JT,
PAT: Free
-Multiple (folded) or cabled yarn, of uncombed fibres:
5206.31.00 00 - -Measuring per single yarn 714.29 decitex or more (not exceeding KGM 2% LDCT, UST, MT, CIAT, CT,
14 metric number per single yarn) CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
5206.32.00 00 - -Measuring per single yarn less than 714.29 decitex but not less than KGM 2% LDCT, UST, MT, CIAT, CT,
232.56 decitex (exceeding 14 metric number but not exceeding CRT, IT, NT, SLT, PT,
43 metric number per single yarn) COLT, JT, PAT: Free
5206.33.00 00 - -Measuring per single yarn less than 232.56 decitex but not less than KGM Free LDCT, UST, MT, CIAT, CT,
125 decitex (exceeding 52 metric number but not exceeding 80 metric CRT, IT, NT, SLT, PT,
number per single yarn) COLT, JT, PAT: Free
5206.35.00 00 - -Measuring per single yarn less than 125 decitex (exceeding 80 metric KGM 2% LDCT, UST, MT, CIAT, CT,
number per single yarn) CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
-Multiple (folded) or cabled yarn, of combed fibres:
5206.41.00 00 - -Measuring per single yarn 714.29 decitex or more (not exceeding KGM 2% LDCT, UST, MT, CIAT, CT,
14 metric number per single yarn) CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
125 decitex (exceeding 52 metric number but not exceeding 80 metric CRT, IT, NT, SLT, PT,
number per single yarn) COLT, JT, PAT: Free
5206.45.00 00 - -Measuring per single yarn less than 125 decitex (exceeding 80 metric KGM Free LDCT, UST, MT, CIAT, CT,
number per single yarn) CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free

52 - 8

52.07 Cotton yarn (other than sewing thread) put up for retail sale.
5207.10.00 00 -Containing 85% or more by weight of cotton KGM 8% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5207.90.00 00 -Other KGM Free LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
52.08 Woven fabrics of cotton, containing 85% or more by weight of cotton,

weighing not more than 200 g/m.
-Unbleached:
5208.11.00 00 - -Plain weave, weighing not more than 100 g/m KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5208.12.00 00 - -Plain weave, weighing more than 100 g/m KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5208.13.00 00 - -3-thread or 4-thread twill, including cross twill KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5208.19.00 00 - -Other fabrics KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
-Bleached:
SLT, PT, COLT, JT,
PAT: Free
SLT, PT, COLT, JT,
PAT: Free
COLT, JT, PAT: Free

SLT, PT, COLT, JT,
PAT: Free

52 - 9

-Dyed:
SLT, PT, COLT, JT,
PAT: Free
SLT, PT, COLT, JT,
PAT: Free
5208.33.00 00 - -3-thread or 4-thread twill, including cross twill KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
-Of yarns of different colours:
SLT, PT, COLT, JT,
PAT: Free
SLT, PT, COLT, JT,
PAT: Free
5208.43.00 00 - -3-thread or 4-thread twill, including cross twill KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
-Printed:
5208.51.00 00 - -Plain weave, weighing not more than 100 g/m KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5208.52.00 - -Plain weave, weighing more than 100 g/m Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Printcloths and sheetings, not napped or brushed................................. KGM
90 - - - - -Other ...................................................................................................... KGM

52 - 10

SLT, PT, COLT, JT,
PAT: Free
52.09 Woven fabrics of cotton, containing 85% or more by weight of cotton,

weighing more than 200 g/m.
-Unbleached:
5209.11.00 00 - -Plain weave KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
COLT, JT, PAT: Free

SLT, PT, COLT, JT,
PAT: Free
-Bleached:
5209.21.00 00 - -Plain weave KGM Free AUT, NZT, LDCT, GPT,

PAT: Free
COLT, JT, PAT: Free

SLT, PT, COLT, JT,
PAT: Free
-Dyed:
5209.31.00 00 - -Plain weave KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
COLT, JT, PAT: Free
5209.39.00 00 - -Other fabrics KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

52 - 11

5209.41.00 00 - -Plain weave KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5209.42.00 - -Denim Free AUT, NZT, LDCT, UST,

SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Containing elastomeric yarns ................................................................. KGM
20 - - - - -Not containing elastomeric yarns ........................................................... KGM
5209.43.00 00 - -Other fabrics of 3-thread or 4-thread twill, including cross twill KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
COLT, JT, PAT: Free
-Printed:
COLT, JT, PAT: Free
5209.52 - -3-thread or 4-thread twill, including cross twill
5209.52.10 00 - - -Solely of cotton and elastomeric monofilament, containing 90% or more by KGM Free LDCT, UST, MT, CIAT, CT,
weight of cotton, for use in the manufacture of apparel CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
COLT, JT, PAT: Free
52.10 Woven fabrics of cotton, containing less than 85% by weight of cotton,
mixed mainly or solely with man-made fibres, weighing not more than
200 g/m.
-Unbleached:
COLT, JT, PAT: Free
COLT, JT, PAT: Free
-Bleached:

52 - 12

COLT, JT, PAT: Free
COLT, JT, PAT: Free
-Dyed:
COLT, JT, PAT: Free
COLT, JT, PAT: Free
COLT, JT, PAT: Free
COLT, JT, PAT: Free
5210.49 - -Other fabrics
- - -3-thread or 4-thread twill, including cross twill:
5210.49.11 00 - - - -For use in the manufacture of apparel KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5210.49.19 00 - - - -Other KGM 2% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free

COLT, JT, PAT: Free
-Printed:
5210.51 - -Plain weave
5210.51.10 00 - - -Mixed solely with polyester filaments, weighing more than 90 g/m but not KGM Free AUT, NZT, LDCT, UST,
exceeding 105 g/m, of a width of more than 226 cm but not exceeding MT, CIAT, CT, CRT, IT, NT,
241 cm, for use in the manufacture of bed comforters SLT, PT, COLT, JT,
PAT: Free

52 - 13

5210.51.90 - - -Other Free AUT, NZT, LDCT, UST,
MT, CIAT, CT, IT, NT, SLT,
CRT: 2%
10 - - - - -Mixed mainly or solely with polyester filaments ..................................... KGM
90 - - - - -Other ...................................................................................................... KGM
COLT, JT, PAT: Free
52.11 Woven fabrics of cotton, containing less than 85% by weight of cotton,
mixed mainly or solely with man-made fibres, weighing more than
200 g/m.
-Unbleached:
COLT, JT, PAT: Free
5211.12.10 00 - - -For use in the manufacture of apparel KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
5211.19.00 00 - -Other fabrics KGM 2% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
5211.20 -Bleached
- - -3-thread or 4-thread twill, including cross twill:
COLT, JT, PAT: Free

COLT, JT, PAT: Free

COLT, JT, PAT: Free
-Dyed:
5211.31.00 00 - -Plain weave KGM 2% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free

52 - 14

COLT, JT, PAT: Free

COLT, JT, PAT: Free
COLT, JT, PAT: Free
5211.41 - -Plain weave
COLT, JT, PAT: Free

COLT, JT, PAT: Free
5211.42.00 00 - -Denim KGM Free LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
5211.43 - -Other fabrics of 3-thread or 4-thread twill, including cross twill
COLT, JT, PAT: Free

COLT, JT, PAT: Free
COLT, JT, PAT: Free
-Printed:
5211.51.00 00 - -Plain weave KGM 2% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
COLT, JT, PAT: Free

52 - 15


COLT, JT, PAT: Free
COLT, JT, PAT: Free
52.12 Other woven fabrics of cotton.
-Weighing not more than 200 g/m:
5212.11 - -Unbleached
SLT, PT, COLT, JT,
PAT: Free
5212.11.30 00 - - -Other, mixed mainly or solely with silk KGM 2% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 2%

COLT, JT, PAT: Free
GPT: 2%
5212.12 - -Bleached
SLT, PT, COLT, JT,
PAT: Free
COLT,2JT, PAT: Free
GPT: 3%

COLT, JT, PAT: Free
GPT: 2%
5212.13 - -Dyed
SLT, PT, COLT, JT,
PAT: Free

52 - 16

COLT, JT, PAT: Free
GPT: 2%

COLT, JT, PAT: Free
GPT: 2%
5212.14 - -Of yarns of different colours
SLT, PT, COLT, JT,
PAT: Free
COLT, JT, PAT: Free
GPT: 2%

COLT, JT, PAT: Free
GPT: 2%
5212.15 - -Printed
SLT, PT, COLT, JT,
PAT: Free
COLT, JT, PAT: Free
GPT: 2%
5212.15.90 00 - - -Other KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
-Weighing more than 200 g/m:
5212.21 - -Unbleached
SLT, PT, COLT, JT,
PAT: Free
COLT, JT, PAT: Free
GPT: 2%

52 - 17


COLT, JT, PAT: Free
GPT: 2%
5212.22 - -Bleached
SLT, PT, COLT, JT,
PAT: Free
COLT, JT, PAT: Free
GPT: 2%

COLT, JT, PAT: Free
GPT: 2%
5212.23 - -Dyed
SLT, PT, COLT, JT,
PAT: Free
COLT, JT, PAT: Free
GPT: 2%

COLT, JT, PAT: Free
GPT: 2%
SLT, PT, COLT, JT,
PAT: Free
COLT, JT, PAT: Free
GPT: 2%

SLT, PT, COLT, JT,
PAT: Free

52 - 18

5212.25 - -Printed
SLT, PT, COLT, JT,
PAT: Free
COLT, JT, PAT: Free
GPT: 2%

COLT, JT, PAT: Free
GPT: 2%

53 - i
Chapter 53
OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND

WOVEN FABRICS OF PAPER YARN

53 - 1

53.01 Flax, raw or processed but not spun; flax tow and waste (including yarn
waste and garnetted stock).
5301.10.00 00 -Flax, raw or retted KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
-Flax, broken, scutched, hackled or otherwise processed, but not spun:
5301.21.00 00 - -Broken or scutched KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
5301.30.00 00 -Flax tow and waste KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
53.02 True hemp (Cannabis sativa L.), raw or processed but not spun; tow and
waste of true hemp (including yarn waste and garnetted stock).
5302.10.00 00 -True hemp, raw or retted KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
53.03 Jute and other textile bast fibres (excluding flax, true hemp and ramie),
raw or processed but not spun; tow and waste of these fibres (including
yarn waste and garnetted stock).
5303.10.00 00 -Jute and other textile bast fibres, raw or retted KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free

53 - 2

5305.00.00 00 Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other KGM Free LDCT, GPT, UST, MT,
vegetable textile fibres, not elsewhere specified or included, raw or CIAT, CT, CRT, IT, NT,
processed but not spun; tow, noils and waste of these fibres (including SLT, PT, COLT, JT,
yarn waste and garnetted stock). PAT: Free
53.06 Flax yarn.
5306.10.00 00 -Single KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
5306.20.00 00 -Multiple (folded) or cabled KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
53.07 Yarn of jute or of other textile bast fibres of heading 53.03.
5307.10.00 00 -Single KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
5307.20.00 00 -Multiple (folded) or cabled KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
53.08 Yarn of other vegetable textile fibres; paper yarn.
5308.10.00 00 -Coir yarn KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
5308.20.00 00 -True hemp yarn KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5308.90 -Other
5308.90.10 00 - - -Paper yarn KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
53.09 Woven fabrics of flax.
-Containing 85% or more by weight of flax:

53 - 3

5309.11.00 00 - -Unbleached or bleached KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
-Containing less than 85% by weight of flax:

SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
53.10 Woven fabrics of jute or of other textile bast fibres of heading 53.03.
5310.10.00 00 -Unbleached KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
5311.00.00 00 Woven fabrics of other vegetable textile fibres; woven fabrics of paper KGM Free LDCT, GPT, UST, MT,
yarn. CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

54 - i
Chapter 54
MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS
Notes.
1. Throughout the Nomenclature, the term "man-made fibres" means staple fibres and filaments of organic polymers produced
by manufacturing processes, either:
(a) By polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or
polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol)
prepared by the hydrolysis of poly(vinyl acetate)); or
(b) By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as
cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example,
cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.
The terms "synthetic" and "artificial", used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as
defined at (b). Strip and the like of heading 54.04 or 54.05 are not considered to be man-made fibres.
The terms "man-made", "synthetic" and "artificial" shall have the same meanings when used in relation to "textile materials".
2. Headings 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55.

54 - 1

54.01 Sewing thread of man-made filaments, whether or not put up for retail
sale.
5401.10.00 -Of synthetic filaments 2% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
20 - - - - -Of polyesters .......................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
5401.20.00 00 -Of artificial filaments KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
54.02 Synthetic filament yarn (other than sewing thread), not put up for retail
sale, including synthetic monofilament of less than 67 decitex.
-High tenacity yarn of nylon or other polyamides:
5402.11 - -Of aramids
5402.11.10 00 - - -Solely of poly (p-phenyleneterephthalamide), for use in the manufacture of KGM Free LDCT, GPT, UST, MT,
armour or protective clothing CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
5402.11.90 - - -Other 2% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
GPT: 2%
- - - - -Of nylon, singles, flat, fully drawn, with producer twist not exceeding 40
turns per metre;
Of aramids:
11 - - - - - -Of nylon................................................................................................ KGM
12 - - - - - -Of aramids ........................................................................................... KGM
5402.19 - -Other
5402.19.10 00 - - -Solely of nylon, measuring 200 decitex or more but not exceeding KGM Free LDCT, GPT, UST, MT,
500 decitex, containing 34 or more filaments but not exceeding 68 CIAT, CT, CRT, IT, NT,
filaments, with a twist not exceeding 50 turns per metre, for use in the SLT, PT, COLT, JT,
manufacture of woven or knitted fabrics PAT: Free

COLT, JT, PAT: Free
GPT: 2%
5402.20 -High tenacity yarn of polyesters
5402.20.10 00 - - -Solely of polyesters, fully drawn, measuring not more than 180 decitex KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

54 - 2

5402.20.20 00 - - -Solely of polyester, singles, flat, fully drawn, measuring not more than KGM Free LDCT, GPT, UST, MT,
1700 decitex, with producer twist not exceeding 5 turns per metre CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
10 - - - - -Singles, flat, fully drawn, with producer twist not exceeding 40 turns per
metre ...................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Textured yarn:
5402.31 - -Of nylon or other polyamides, measuring per single yarn not more
than 50 tex
5402.31.10 00 - - -Solely of nylon, measuring not more than 250 decitex per single yarn, for KGM Free LDCT, GPT, UST, MT,
use in the manufacture of swimwear and other circular knitted fabrics CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
5402.31.20 00 - - -Of nylon, measuring 50 decitex or more but not exceeding 250 decitex, KGM Free LDCT, GPT, UST, MT,
containing 13 or more nylon filaments but not exceeding 68 nylon CIAT, CT, CRT, IT, NT,
filaments and 1 spandex (elasthane) filament, for use in the manufacture SLT, PT, COLT, JT,
of woven or knitted fabrics PAT: Free
5402.31.30 00 - - -Solely of nylon, measuring 175 decitex or more but not exceeding KGM Free LDCT, GPT, UST, MT,
500 decitex, containing 68 or more filaments but not exceeding CIAT, CT, CRT, IT, NT,
234 filaments for use in the manufacture of woven or knitted fabrics SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
5402.32 - -Of nylon or other polyamides, measuring per single yarn more than
50 tex
5402.32.10 00 - - -Solely of poly (p-phenyleneterephthalamide), for use in the manufacture of KGM Free LDCT, GPT, UST, MT,
armour or protective clothing CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
- - - - -Carpet yarn:
11 - - - - - -Bulked yarn .......................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
5402.33 - -Of polyesters

54 - 3

5402.33.10 - - -Containing 80% or more by weight of polyesters, of uneven thickness with Free LDCT, GPT, UST, MT,
slub, loops or similar irregularities, measuring 1,000 decitex or less, for CIAT, CT, CRT, IT, NT,
use in the manufacture of curtains of a weight not exceeding 100 g/m; SLT, PT, COLT, JT,
Solely of polyesters, measuring 72 decitex or more but not exceeding 111 PAT: Free
decitex, for use in the manufacture of woven labels;
Solely of polyesters, measuring 111 decitex or more but not exceeding 222
decitex, bright finish, for use in the manufacture of woven labels;
Solely of polyester, measuring not more than 250 decitex per single yarn,
for use in the manufacture of swimwear and other circular knitted fabrics
30 - - - - -Solely of polyesters, measuring not more than 250 decitex per single
yarn, for use in the manufacture of swimwear and other circular knitted
fabrics..................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
5402.33.20 00 - - -Solely of bleached or unbleached polyester, measuring 70 decitex or more KGM Free LDCT, GPT, UST, MT,
but not exceeding 570 decitex, containing 30 or more filaments but not CIAT, CT, CRT, IT, NT,
exceeding 140 filaments, untwisted or with a twist not exceeding 5 turns SLT, PT, COLT, JT,
per metre, for use in the manufacture of woven or knitted fabrics or sewing PAT: Free
threads

COLT, JT, PAT: Free
GPT: 2%
10 - - - - -Measuring not more than 66 tex (660 decitex)....................................... KGM
20 - - - - -Measuring more than 66 tex (660 decitex)............................................. KGM
5402.34 - -Of polypropylene
5402.34.10 00 - - -Multifilament single yarn, solely of polypropylene, textured, fully drawn, KGM Free LDCT, GPT, UST, MT,
with an "S" twist exceeding 50 turns per metre, measuring 1,680 decitex or CIAT, CT, CRT, IT, NT,
more but not exceeding 3,215 decitex, for use in the manufacture of area SLT, PT, COLT, JT,
rugs PAT: Free
5402.34.20 00 - - -Multifilament single yarn, solely of polypropylene, textured, measuring KGM Free LDCT, GPT, UST, MT,
715 decitex or more but not exceeding 2,290 decitex, for use in the CIAT, CT, CRT, IT, NT,
manufacture of woven fabrics SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
10 - - - - -Carpet yarn ............................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
5402.39.00 00 - -Other KGM 2% LDCT, UST, MT, CIAT, CT,

COLT,JT, PAT: Free
GPT: 2%
-Other yarn, single, untwisted or with a twist not exceeding 50 turns per
metre:

54 - 4

5402.44.00 00 - -Elastomeric KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5402.45.00 - -Other, of nylon or other polyamides Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
- - - - -Of nylon:
12 - - - - - -Monofilament; Multifilament, untwisted or with a twist of less than 5
turns per metre ..................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
5402.46.00 00 - -Other, of polyesters, partially oriented KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5402.47.00 00 - -Other, of polyesters KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
5402.48.00 00 - -Other, of polypropylene KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
-Other yarn, single, with a twist exceeding 50 turns per metre:
5402.51 - -Of nylon or other polyamides
5402.51.10 00 - - -Measuring less than 195 decitex KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
5402.52.10 00 - - -Solely of polyesters, measuring not less than 75 decitex but not more than KGM Free LDCT, GPT, UST, MT,
80 decitex and having 24 filaments per yarn CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
- - -Other:

54 - 5

5402.52.91 00 - - - -Solely of polyesters, fully drawn, measuring not more than 180 decitex; KGM Free LDCT, GPT, UST, MT,
Solely of polyesters, measuring 72 decitex or more but not exceeding CIAT, CT, CRT, IT, NT,
111 decitex, for use in the manufacture of woven labels; SLT, PT, COLT, JT,
Containing 80% or more by weight of polyesters, of uneven thickness PAT: Free
with slubs, loops or similar irregularities, measuring 1,000 decitex or less,
for use in the manufacture of curtains of a weight not exceeding 100 g/m

COLT, JT, PAT: Free
GPT: 2%
5402.59 - -Other
5402.59.10 00 - - -Solely of polypropylene, measuring 933 decitex or 1,866 decitex, for use in KGM Free LDCT, GPT, UST, MT,
the manufacture of woven webbing fabrics of a width not exceeding 7 cm CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
-Other yarn, multiple (folded) or cabled:
5402.61.00 00 - -Of nylon or other polyamides KGM 2% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 2%
5402.62.10 00 - - -Solely of polyesters, fully drawn, measuring not more than 180 decitex; KGM Free LDCT, GPT, UST, MT,
Containing 80% or more by weight of polyesters, of uneven thickness with CIAT, CT, CRT, IT, NT,
slubs, loops or similar irregularities, measuring 1,000 decitex or less, for SLT, PT, COLT, JT,
use in the manufacture of curtains of a weight not exceeding 100 g/m PAT: Free

COLT, JT, PAT: Free
5402.69 - -Other
5402.69.10 00 - - -Solely of polypropylene, fully drawn, measuring 160 decitex or more but KGM Free LDCT, GPT, UST, MT,
not exceeding 950 decitex, for use in the manufacture of upholstery CIAT, CT, CRT, IT, NT,
fabrics SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
54.03 Artificial filament yarn (other than sewing thread), not put up for retail
sale, including artificial monofilament of less than 67 decitex.

54 - 6

5403.10.00 00 -High tenacity yarn of viscose rayon KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
-Other yarn, single:
5403.31.00 00 - -Of viscose rayon, untwisted or with a twist not exceeding 120 turns KGM Free LDCT, GPT, UST, MT,
per metre CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
5403.32.00 00 - -Of viscose rayon, with a twist exceeding 120 turns per metre KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5403.33.00 00 - -Of cellulose acetate KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
-Other yarn, multiple (folded) or cabled:
5403.41.00 00 - -Of viscose rayon KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5403.42.00 00 - -Of cellulose acetate KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
54.04 Synthetic monofilament of 67 decitex or more and of which no cross-

sectional dimension exceeds 1 mm; strip and the like (for example,
artificial straw) of synthetic textile materials of an apparent width not
exceeding 5 mm.
-Monofilament:
5404.11.00 00 - -Elastomeric KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

54 - 7

5404.12.00 00 - -Other, of polypropylene KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
5405.00.00 00 Artificial monofilament of 67 decitex or more and of which no cross- KGM Free LDCT, GPT, UST, MT,
sectional dimension exceeds 1 mm; strip and the like (for example, CIAT, CT, CRT, IT, NT,
artificial straw) of artificial textile materials of an apparent width not SLT, PT, COLT, JT,
exceeding 5 mm. PAT: Free
5406.00 Man-made filament yarn (other than sewing thread), put up for retail
sale.
5406.00.10 00 - - -Synthetic filament yarn KGM 8% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

SLT, PT, COLT, JT,
PAT: Free
54.07 Woven fabrics of synthetic filament yarn, including woven fabrics

obtained from materials of heading 54.04.
5407.10 -Woven fabrics obtained from high tenacity yarn of nylon or other
polyamides or of polyesters
5407.10.10 00 - - -Belting, of a thickness not exceeding 2.8 mm and a width exceeding KGM Free LDCT, GPT, UST, MT,
350 mm, of nylon, polyester or aramid, for use in the manufacture of CIAT, CT, CRT, IT, NT,
conveyor belts; SLT, PT, COLT, JT,
For use in the manufacture of goods of Section XVI, of Chapter 40, 73 or PAT: Free
90, or of heading 59.10 or 87.05 (excluding the motor vehicle chassis
portion and parts thereof), such goods being used in the exploration,
discovery, development or operation of potash or rock salt deposits;
For use in the manufacture of insignia for sails for ships or boats;
For use in the manufacture of sails for ships or boats;
Transmission belting, excluding belting of trapezoidal cross-section (V or
multi V), whether or not embossed, for use in the manufacture of
transmission belts
5407.10.20 00 - - -Other, for use in the manufacture of conveyor or transmission belts or KGM 2% LDCT, UST, MT, CIAT, CT,
belting, containing rubber IT, NT, SLT, PT, COLT, JT,
PAT: Free
CRT: 3.5%

54 - 8

COLT, JT, PAT: Free
5407.20 -Woven fabrics obtained from strip or the like
5407.20.10 00 - - -Solely of polyethylene strip, consisting of strips of two or more different KGM Free LDCT, UST, MT, CIAT, CT,
colours, or different shades of the same colour, in either the warp or the CRT, IT, NT, SLT, PT,
weft, for use as the outer covering in the manufacture of acoustic panels; COLT, JT, PAT: Free
Solely of polypropylene strip, for use in the manufacture of machine-tufted
carpets
- - -Other:
COLT, JT, PAT: Free
5407.20.99 00 - - - -Other KGM Free LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
5407.30 -Fabrics specified in Note 9 to Section XI
COLT, JT, PAT: Free

PAT: Free
CRT: 4%
-Other woven fabrics, containing 85% or more by weight of filaments of

nylon or other polyamides:
5407.41 - -Unbleached or bleached
5407.41.10 00 - - -Solely of single non-textured nylon filament yarns measuring 78 decitex, to KGM Free LDCT, GPT, UST, MT,
be coated on one side in Canada with non-cellular polyurethane, for use in CIAT, CT, CRT, IT, NT,
the manufacture of family or recreational tents of a floor area of 3 m or SLT, PT, COLT, JT,
more but not exceeding 21 m, or tent flies PAT: Free

COLT, JT, PAT: Free
5407.42 - -Dyed
5407.42.10 00 - - -Solely of single non-textured nylon filament yarns measuring 78 decitex, to KGM Free LDCT, GPT, UST, MT,
be coated on one side in Canada with non-cellular polyurethane, for use in CIAT, CT, CRT, IT, NT,
the manufacture of family or recreational tents of a floor area of 3 m or SLT, PT, COLT, JT,
more but not exceeding 21 m, or tent flies PAT: Free

54 - 9

5407.42.20 00 - - -Solely of single non-textured nylon filament yarns, coated on one side with KGM Free LDCT, GPT, UST, MT,
non-cellular polyurethane, with the total weight of the coated fabric not CIAT, CT, CRT, IT, NT,
exceeding 72 g/m, for use in the manufacture of family or recreational SLT, PT, COLT, JT,
tents of a floor area of 3 m or more but not exceeding 21 m, or tent flies PAT: Free

COLT, JT, PAT: Free
5407.43.00 00 - -Of yarns of different colours KGM 2% LDCT, UST, MT, CIAT, CT,
PAT: Free
CRT: 4%
5407.44.00 00 - -Printed KGM 2% LDCT, UST, MT, CIAT, CT,

PAT: Free
CRT: 4%
-Other woven fabrics, containing 85% or more by weight of textured

polyester filaments:
5407.51.10 00 - - -Solely of polyester filaments, with a twist of 1,050 turns or more per metre KGM Free LDCT, UST, MT, CIAT, CT,
in the warp or the weft, of a weight not exceeding 300 g/m, to produce CRT, IT, NT, SLT, PT,
dyed fabrics for the manufacture of apparel COLT, JT, PAT: Free
5407.51.20 00 - - -Satin weave fabrics, white or off-white, solely of textured polyester filament KGM Free LDCT, UST, MT, CIAT, CT,
yarns, of a weight exceeding 170 g/m, for use in the manufacture of CRT, IT, NT, SLT, PT,
brides' white or off-white wedding dresses COLT, JT, PAT: Free
5407.51.30 00 - - -Other, of textured polyester filament yarns, partially coated with hot-melt KGM Free LDCT, UST, MT, CIAT, CT,
adhesive, with a 4% minimum stretch in the warp and a 12% minimum CRT, IT, NT, SLT, PT,
stretch in the weft as measured by specification ASTM D3107-75, of a COLT, JT, PAT: Free
weight exceeding 70 g/m but not exceeding 95 g/m, for use in the
manufacture of apparel

COLT, JT, PAT: Free
5407.52 - -Dyed
- - -Containing less than 10% by weight of metallized yarns, less than 65% by
weight of wool or less than 15% by weight of flax, for use in the
manufacture of clerical or ecclesiastical garments or vestments and
furnishing articles for decorating churches:
5407.52.11 00 - - - -For use in the manufacture of apparel KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

54 - 10

PAT: Free
GPT: 2%
CRT: 3.5%
5407.52.20 00 - - -Satin weave fabrics, white or off-white, solely of textured polyester filament KGM Free LDCT, UST, MT, CIAT, CT,
yarns, of a weight exceeding 170 g/m, for use in the manufacture of CRT, IT, NT, SLT, PT,
brides' white or off-white wedding dresses COLT, JT, PAT: Free
5407.52.30 00 - - -With or without backing, solely of yarns of textured polyester filaments, of KGM Free LDCT, UST, MT, CIAT, CT,
a weight not exceeding 225 g/m, for use as facing or braids in the CRT, IT, NT, SLT, PT,
manufacture of tuxedos COLT, JT, PAT: Free
5407.52.90 - - -Other Free LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
10 - - - - -For apparel ............................................................................................. KGM
- - - - -For non-apparel:
22 - - - - - -Of a weight not exceeding 170 g/m .................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
5407.53.00 - -Of yarns of different colours Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
10 - - - - -For apparel ............................................................................................. KGM
23 - - - - - -Of a weight exceeding 170 g/m .......................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
5407.54 - -Printed
5407.54.10 00 - - -Weighing more than 75 g/m but not exceeding 90 g/m, for use as linings KGM Free LDCT, UST, MT, CIAT, CT,
in the manufacture of sleeping bags CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
- - - - -For apparel:
11 - - - - - -Of a weight not exceeding 50 g/m ...................................................... KGM
12 - - - - - -Of a weight exceeding 50 g/m but not exceeding 170 g/m ................ KGM
21 - - - - - -Of a weight not exceeding 50 g/m ...................................................... KGM
22 - - - - - -Of a weight exceeding 50 g/m but not exceeding 170 g/m ................ KGM
-Other woven fabrics, containing 85% or more by weight of polyester

filaments:
5407.61 - -Containing 85% or more by weight of non-textured polyester filaments
- - -Solely of polyester single yarns measuring not less than 75 decitex but not
more than 80 decitex, having 24 filaments per yarn and a twist of 900 or
more turns per metre:

54 - 11

5407.61.11 00 - - - -For use in the manufacture of conveyor or transmission belts or belting, KGM Free LDCT, UST, MT, CIAT, CT,
containing rubber CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free

PAT: Free
CRT: 4%
5407.61.20 00 - - -Solely of single non-textured polyester filaments, dyed, having a 3/2 right KGM Free LDCT, UST, MT, CIAT, CT,
hand twill weave with a steep twill of approximately 63 degrees, with a CRT, IT, NT, SLT, PT,
twist exceeding 1,250 turns per metre in the warp and the weft, having "S" COLT, JT, PAT: Free
twist yarns in the warp and two "S" twist yarns followed by two "Z" twist
yarns alternating in the weft, of a weight not exceeding 250 g/m, for use in
the manufacture of apparel
- - -Other:
5407.61.93 00 - - - -For use in the manufacture of conveyor or transmission belts or belting, KGM Free LDCT, UST, MT, CIAT, CT,
containing rubber CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
5407.61.94 00 - - - -Woven fabrics, white or off-white, solely of non-textured polyester KGM Free LDCT, UST, MT, CIAT, CT,
monofilament yarns and non-textured polyester multifilament yarns, CRT, IT, NT, SLT, PT,
having two filaments per yarn, of a weight not exceeding 45 g/m, for use COLT, JT, PAT: Free
in the manufacture of brides' white or off-white wedding dresses
5407.61.95 00 - - - -Of faille, georgette or crpe de Chine, solely of single, non-textured KGM Free LDCT, GPT, UST, MT,
polyester yarns, with a twist exceeding 1,250 turns per metre in the warp CIAT, CT, CRT, IT, NT,
or the weft, measuring 50 decitex or more but not exceeding 180 decitex, SLT, PT, COLT, JT,
of a weight of 90 g/m or more but not exceeding 120 g/m, for use in the PAT: Free
5407.61.96 00 - - - -Solely of polyester filaments with a twist of 1,050 turns or more per metre KGM Free LDCT, GPT, UST, MT,
in the warp or the weft, unbleached or bleached, of a weight not CIAT, CT, CRT, IT, NT,
exceeding 300 g/m, to produce dyed fabrics for the manufacture of SLT, PT, COLT, JT,
apparel PAT: Free
5407.61.97 00 - - - -Woven fabrics, plain weave, solely of non-textured polyester filaments KGM Free LDCT, UST, MT, CIAT, CT,
mixed with elastomeric filaments, having the elastomeric yarn only in the CRT, IT, NT, SLT, PT,
weft, of a weight of less than 90 g/m, for use as lining in the manufacture COLT, JT, PAT: Free
of suits, vests (waistcoats), jackets (sportcoats and blazers) and trousers

COLT, JT, PAT: Free
5407.69 - -Other
5407.69.10 00 - - -Solely of polyester filaments with a twist of 1,050 turns or more per metre KGM Free LDCT, GPT, UST, MT,
in the warp or the weft, unbleached or bleached, of a weight not exceeding CIAT, CT, CRT, IT, NT,
300 g/m, to produce dyed fabrics for the manufacture of apparel SLT, PT, COLT, JT,
PAT: Free

54 - 12

5407.69.20 00 - - -Woven fabrics, white or off-white, solely of non-textured polyester KGM Free LDCT, UST, MT, CIAT, CT,
monofilament warp yarns and alternating stripes in the weft of non- CRT, IT, NT, SLT, PT,
textured polyester multifilament yarns, having two filaments per yarn, and COLT, JT, PAT: Free
textured polyester multifilament yarns, of a weight not exceeding 62 g/m,
for use in the manufacture of brides' white or off-white wedding dresses
5407.69.30 00 - - -Solely of polyesters or of polyesters mixed solely with polypropylene, for KGM Free LDCT, GPT, UST, MT,
use as ticking in the manufacture of mattresses or mattress supports CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
5407.69.40 00 - - -Woven fabric, plain, dyed, of untwisted textured polyester filament yarns in KGM Free LDCT, UST, MT, CIAT, CT,
the weft and untwisted non-textured polyester filament yarns in the warp, CRT, IT, NT, SLT, PT,
of a weight not exceeding 55 g/m, for use as knee lining in the COLT, JT, PAT: Free
manufacture of trousers
5407.69.50 00 - - -Woven fabric, satin weave, dyed, of yarns of non-textured polyester KGM Free LDCT, UST, MT, CIAT, CT,
filaments in the warp and of textured polyester filaments and elastomeric CRT, IT, NT, SLT, PT,
yarn in the weft, of a weight not exceeding 132 g/m, for use in the COLT, JT, PAT: Free
manufacture of dresses, skirts, vests, blouses, tops and scarves

COLT, JT, PAT: Free
10 - - - - -Unbleached or bleached ........................................................................ KGM
20 - - - - -Dyed ....................................................................................................... KGM
30 - - - - -Of yarns of different colours ................................................................... KGM
40 - - - - -Printed .................................................................................................... KGM
-Other woven fabrics, containing 85% or more by weight of synthetic

filaments:
5407.71.00 00 - -Unbleached or bleached KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5407.72.00 00 - -Dyed KGM Free LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
5407.73.10 00 - - -Of polyesters mixed solely with polypropylene, for use as ticking in the KGM Free LDCT, GPT, UST, MT,
manufacture of mattresses or mattress supports CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
5407.74.00 00 - -Printed KGM Free LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
-Other woven fabrics, containing less than 85% by weight of synthetic

filaments, mixed mainly or solely with cotton:

54 - 13

5407.81.10 00 - - -Fabrics (other than fabrics containing polyester or nylon filaments mixed KGM Free LDCT, UST, MT, CIAT, CT,
mainly with cotton), for use in the manufacture of apparel CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
5407.82 - -Dyed
tips and sides), peaks and stiffening bands for hats or caps CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
- - -Other:
5407.82.91 00 - - - -Fabrics (other than fabrics containing polyester or nylon filaments mixed KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
5407.83.10 00 - - -6-thread cross twill of nylon, mixed mainly with cotton, containing 5% or KGM Free LDCT, UST, MT, CIAT, CT,
more by weight of elastomeric yarns of polyurethane, brushed on one CRT, IT, NT, SLT, PT,
side, weighing 350 g/m or more, valued at $17.00/m or more, for use in COLT, JT, PAT: Free
the manufacture of equestrian breeches
- - -Other:
5407.83.91 00 - - - -Fabrics (other than fabrics containing polyester or nylon filaments mixed KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
5407.84 - -Printed
5407.84.10 00 - - -Fabrics (other than fabrics of polyester or nylon flaments mixed mainly KGM Free LDCT, UST, MT, CIAT, CT,
with cotton), for use in the manufacture of apparel CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
-Other woven fabrics:

54 - 14

5407.91.10 00 - - -Containing 35% or more by weight of cellulose acetate or cellulose KGM Free LDCT, UST, MT, CIAT, CT,
triacetate filaments mixed with polyester filaments or with viscose rayon CRT, IT, NT, SLT, PT,
filaments, containing not more than 5% by weight of any other fibre, with COLT, JT, PAT: Free
an average yarn twist of 500 or more turns per metre in the warp or the
weft, of a weight of 100 g/m or more but not exceeding 310 g/m, for use
in the manufacture of apparel
5407.91.20 00 - - -Plain woven fabrics, unbleached or bleached, containing 65% or more by KGM Free LDCT, UST, MT, CIAT, CT,
weight of polyester fibres mixed solely with cotton, of a weight not CRT, IT, NT, SLT, PT,
exceeding 100 g/m and a width of 183 cm or more, to be dyed or printed, COLT, JT, PAT: Free
for use in the manufacture of the following bedding products:
comforters, duvets, pillow shams and bed skirts

PAT: Free
CRT: 4%
5407.92.00 00 - -Dyed KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
5407.93.10 00 - - -Containing 35% or more by weight of cellulose acetate or cellulose KGM Free LDCT, UST, MT, CIAT, CT,
triacetate filaments mixed with polyester filaments or with viscose rayon CRT, IT, NT, SLT, PT,
filaments, containing not more than 5% by weight of any other fibre, with COLT, JT, PAT: Free
an average yarn twist of 500 or more turns per metre in the warp or the
weft, of a weight of 100 g/m or more but not exceeding 310 g/m, for use
in the manufacture of apparel
5407.93.20 00 - - -Of polyester filaments mixed solely with polyester fibres, twill-weave, KGM Free LDCT, UST, MT, CIAT, CT,
abraded on both sides to produce a suede-like finish, for use in the CRT, IT, NT, SLT, PT,
manufacture of apparel COLT, JT, PAT: Free
5407.93.30 00 - - -Of polyester filaments, mixed solely with polynosic rayon staple fibres, the KGM Free LDCT, UST, MT, CIAT, CT,
2-ply warp yarns and the single weft yarns measuring 190 decitex or more CRT, IT, NT, SLT, PT,
but not exceeding 250 decitex per single yarn, the staple fibres measuring COLT, JT, PAT: Free
not more than 2.4 decitex per single staple fibre, of a weight exceeding
170 g/m, for use in the manufacture of men's shorts and trousers
5407.93.40 00 - - -Of polyester filaments and polyester staple fibres, brushed on the face to KGM Free LDCT, UST, MT, CIAT, CT,
produce a suede-like finish, assembled in layers with a backing material CRT, IT, NT, SLT, PT,
consisting of woven polyester and cotton fibres, for use in the manufacture COLT, JT, PAT: Free
of upholstered furniture
5407.93.50 00 - - -3-thread twill weave fabrics, of polyester filaments in the warp and viscose KGM Free LDCT, UST, MT, CIAT, CT,
rayon filaments in the weft, of a weight not exceeding 100 g/m, for use in CRT, IT, NT, SLT, PT,
the manufacture of apparel COLT, JT, PAT: Free

COLT, JT, PAT: Free

54 - 15

5407.94 - -Printed
5407.94.10 00 - - -Of polyesters mixed solely with cotton, of a weight not exceeding KGM Free LDCT, GPT, UST, MT,
170 g/m, for use as ticking in the manufacture of mattresses or mattress CIAT, CT, CRT, IT, NT,
supports SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
54.08 Woven fabrics of artificial filament yarn, including woven fabrics

obtained from materials of heading 54.05.
5408.10.00 00 -Woven fabrics obtained from high tenacity yarn of viscose rayon KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
-Other woven fabrics, containing 85% or more by weight of artificial

filament or strip or the like:

SLT, PT, COLT, JT,
PAT: Free
5408.22 - -Dyed
- - -For use in the manufacture of headbands (hat sweats), linings (including

tips and sides), peaks and stiffening bands for hats or caps:
5408.22.11 00 - - - -Of cuprammonium rayon KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5408.22.19 00 - - - -Other KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
- - -Of cuprammonium rayon:
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
- - -Other:

54 - 16

SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
COLT, JT, PAT: Free

COLT, JT, PAT: Free
- - -Other:
COLT, JT, PAT: Free

COLT, JT, PAT: Free
5408.24 - -Printed
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
- - -Other:
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free

54 - 17


SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
5408.33.00 00 - -Of yarns of different colours KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5408.34.00 00 - -Printed KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

55 - i
Chapter 55
MAN-MADE STAPLE FIBRES
Note.
1. Headings 55.01 and 55.02 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to
the length of the tow, meeting the following specifications:
(a) Length of tow exceeding 2 m;
(b) Twist less than 5 turns per metre;
(c) Measuring per filament less than 67 decitex;
(d) Synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of
its length;
(e) Total measurement of tow more than 20,000 decitex.
Tow of a length not exceeding 2 m is to be classified in heading 55.03 or 55.04.

55 - 1

55.01 Synthetic filament tow.
5501.10.00 00 -Of nylon or other polyamides KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5501.20.00 00 -Of polyesters KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
5501.30.00 00 -Acrylic or modacrylic KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
5501.40.00 00 -Of polypropylene KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
5502.00.00 Artificial filament tow. Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
10 - - - - -Of cellulose acetate................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
55.03 Synthetic staple fibres, not carded, combed or otherwise processed for
spinning.
-Of nylon or other polyamides:
5503.11.00 00 - -Of aramids KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
5503.20.00 -Of polyesters Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

55 - 2

- - - - -Polyester staple fibres, measuring 3.3 decitex or less, of a length
exceeding 31 mm but not exceeding 60 mm, for use in the manufacture
of staple fibre yarn;
Solely of phosphated polyesters, for use in the manufacture of curtain,
drapery, blanket or upholstery fabrics;
Polyesters, hollow, treated with silicone, crimped staple fibres of
lengths ranging from 6.5 to 7.0 cm, measuring 14 decitex or more but
not exceeding 18 decitex, for use in the manufacture of upholstered
furniture;
Crimped, staple, bi-component fibres of lengths ranging from 1 cm to
10 cm, measuring not more than 25 decitex, composed solely of
polyester polymers, for use in the manufacture of thermally bonded
nonwovens or thermally bonded wadding;
Solely of polyester fibres, of lengths ranging from 1 cm to 11 cm,
measuring not more than 50 decitex, for use in the manufacture of
thermally or resin bonded nonwovens or wadding, needle-punched
nonwovens, carded or garnetted waddings, or saturated or air-laid
nonwoven waddings:
14 - - - - - -Crimped, staple, bi-component fibres of lengths ranging from 1 cm to
10 cm, measuring not more than 25 decitex, composed solely of
polyester polymers, for use in the manufacture of thermally bonded
nonwovens or thermally bonded wadding ............................................ KGM
15 - - - - - -Solely of polyester fibres, of lengths ranging from 1 cm to 11 cm,
measuring not more than 50 decitex, for use in the manufacture of
thermally or resin bonded nonwovens or wadding, needle-punched
nonwovens, carded or garnetted waddings, or saturated or air-laid
nonwoven waddings............................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
91 - - - - - -Measuring 13.2 decitex or more........................................................... KGM
92 - - - - - -Measuring 3.3 decitex or more, but less than 13.2 decitex .................. KGM
93 - - - - - -Measuring less than 3.3 decitex........................................................... KGM

SLT, PT, COLT, JT,
PAT: Free
5503.40.00 00 -Of polypropylene KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
5503.90.00 -Other Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Solely of white, crimped ethylene-propylene copolymer fibres, of a
length not exceeding 7 mm, for use in the manufacture of thermal
bonded air-laid nonwoven absorption products...................................... KGM
90 - - - - -Other ...................................................................................................... KGM
55.04 Artificial staple fibres, not carded, combed or otherwise processed for
spinning.

55 - 3

5504.10.00 00 -Of viscose rayon KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
55.05 Waste (including noils, yarn waste and garnetted stock) of man-made
fibres.
5505.10.00 00 -Of synthetic fibres KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5505.20.00 00 -Of artificial fibres KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
55.06 Synthetic staple fibres, carded, combed or otherwise processed for

spinning.
5506.10.00 00 -Of nylon or other polyamides KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5506.20.00 00 -Of polyesters KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
5507.00.00 00 Artificial staple fibres, carded, combed or otherwise processed for KGM Free LDCT, GPT, UST, MT,
spinning. CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
55.08 Sewing thread of man-made staple fibres, whether or not put up for retail
sale.
5508.10 -Of synthetic staple fibres

55 - 4

5508.10.10 00 - - -Of polyester or aramid staple fibres KGM 2% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
5508.20.00 00 -Of artificial staple fibres KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
55.09 Yarn (other than sewing thread) of synthetic staple fibres, not put up for
retail sale.
-Containing 85% or more by weight of staple fibres of nylon or other

polyamides:
5509.11.00 00 - -Single yarn KGM 2% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
GPT: 2%
5509.12 - -Multiple (folded) or cabled yarn
5509.12.10 00 - - -Stretch-broken (tow-to-top) spun yarns of aramids KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
-Containing 85% or more by weight of polyester staple fibres:
5509.21 - -Single yarn
5509.21.10 00 - - -Of uneven thickness with slubs, loops or similar irregularities, measuring KGM Free LDCT, GPT, UST, MT,
1,000 decitex or less (10 metric number or more), for use in the CIAT, CT, CRT, IT, NT,
manufacture of curtains of a weight not exceeding 100 g/m SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
5509.22.20 00 - - -Stretch-broken (tow-to-top) spun yarns of polyester KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

55 - 5

5509.22.30 00 - - -Other, solely of polyesters KGM 2% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 2%

COLT, JT, PAT: Free
-Containing 85% or more by weight of acrylic or modacrylic staple

fibres:
5509.31.00 00 - -Single yarn KGM 2% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
5509.32.10 00 - - -Solely of acrylic staple fibres, unbleached, in hanks, measuring KGM Free LDCT, GPT, UST, MT,
450 decitex or less per single yarn (22.2 metric number or more per single CIAT, CT, CRT, IT, NT,
yarn), for use in the manufacture of bulk, dyed, acrylic yarns SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
-Other yarn, containing 85% or more by weight of synthetic staple fibres:
5509.41.10 00 - - -Containing 80% or more by weight of polyester staple fibres, of uneven KGM Free LDCT, GPT, UST, MT,
thickness with slubs, loops or similar irregularities, measuring 1,000 CIAT, CT, CRT, IT, NT,
decitex or less (10 metric number or more), for use in the manufacture of SLT, PT, COLT, JT,
curtains of a weight not exceeding 100 g/m PAT: Free

COLT, JT, PAT: Free
5509.42.00 00 - -Multiple (folded) or cabled yarn KGM 2% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
-Other yarn, of polyester staple fibres:
5509.51.00 00 - -Mixed mainly or solely with artificial staple fibres KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5509.52 - -Mixed mainly or solely with wool or fine animal hair

55 - 6

5509.52.10 00 - - -Solely of combed wool and polyester staple fibres, containing 40% or more KGM Free LDCT, GPT, UST, MT,
by weight of wool, for use in the manufacture of woven combed fabrics CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
5509.53 - -Mixed mainly or solely with cotton
5509.53.10 00 - - -Solely of white or off-white cotton and white polyester staple fibres, KGM Free LDCT, GPT, UST, MT,
containing not more than 80% by weight of white polyester staple fibres, CIAT, CT, CRT, IT, NT,
single, ring-spun (but not including mock twist or heather yarns), SLT, PT, COLT, JT,
unbleached or bleached, measuring 190 decitex or less (52.63 metric PAT: Free
number or more), for use in the manufacture of knitted fabrics or knitted
garments
5509.53.20 00 - - -Solely of white or off-white cotton and white polyester staple fibres, KGM Free LDCT, UST, MT, CIAT, CT,
containing 50% by weight of white polyester staple fibres, single, combed, CRT, IT, NT, SLT, PT,
ring-spun (but not including mock twist or heather yarns), unbleached or COLT, JT, PAT: Free
bleached, measuring 492 decitex (12s cotton count), 328 decitex (18s
cotton count) or 246 decitex (24s cotton count), for use in the manufacture
apparel
of apparel
of apparel

COLT, JT, PAT: Free

SLT, PT, COLT, JT,
PAT: Free
-Other yarn, of acrylic or modacrylic staple fibres:
5509.61.00 00 - -Mixed mainly or solely with wool or fine animal hair KGM 2% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5509.62.00 00 - -Mixed mainly or solely with cotton KGM 2% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

55 - 7

5509.69.00 00 - -Other KGM Free LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
-Other yarn:
5509.91.00 00 - -Mixed mainly or solely with wool or fine animal hair KGM 2% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5509.92.00 00 - -Mixed mainly or solely with cotton KGM 2% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
55.10 Yarn (other than sewing thread) of artificial staple fibres, not put up for
retail sale.
-Containing 85% or more by weight of artificial staple fibres:
5510.11.10 00 - - -Solely of artificial staple fibres other than acetate fibres, or mixed solely KGM Free LDCT, GPT, UST, MT,
with 15% or less by weight of any natural fibre, measuring less than CIAT, CT, CRT, IT, NT,
210 decitex, for use in the manufacture of circular knitted apparel fabrics SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
5510.12.10 00 - - -Solely of viscose rayon, measuring per single yarn less than 175 decitex, KGM Free LDCT, GPT, UST, MT,
for use in the manufacture of mattress ticking CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
- - - - -Measuring, per single yarn, not less than 192.31 decitex (not exceeding
52 metric number per single yarn):
11 - - - - - -Of viscose rayon .................................................................................. KGM
12 - - - - - -Of Lyocell ............................................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Measuring, per single yarn, less than 192.31 decitex (exceeding 52
metric number per single yarn):
21 - - - - - -Of viscose rayon .................................................................................. KGM
22 - - - - - -Of Lyocell ............................................................................................. KGM

55 - 8

29 - - - - - -Other .................................................................................................... KGM
5510.20 -Other yarn, mixed mainly or solely with wool or fine animal hair
5510.20.10 00 - - -Of viscose rayon fibres and 25% or more by weight of goat hair, for use in KGM Free LDCT, GPT, UST, MT,
the manufacture of interlining fabrics for apparel CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
5510.30 -Other yarn, mixed mainly or solely with cotton
5510.30.10 00 - - -Single yarn containing 50% or more by weight of artificial staple fibres KGM Free LDCT, GPT, UST, MT,
other than acetate fibres, mixed solely with cotton fibres, measuring less CIAT, CT, CRT, IT, NT,
than 210 decitex, for use in the manufacture of circular knitted apparel SLT, PT, COLT, JT,
fabrics PAT: Free

COLT, JT, PAT: Free
GPT: 2%
5510.90.00 00 -Other yarn KGM 2% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
GPT: 2%
55.11 Yarn (other than sewing thread) of man-made staple fibres, put up for
retail sale.
5511.10.00 -Of synthetic staple fibres, containing 85% or more by weight of such 8% LDCT, UST, MT, CIAT, CT,
fibres CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
20 - - - - -Of acrylic or modacrylic .......................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
5511.20.00 00 -Of synthetic staple fibres, containing less than 85% by weight of such KGM 8% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5511.30.00 00 -Of artificial staple fibres KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
55.12 Woven fabrics of synthetic staple fibres, containing 85% or more by

weight of synthetic staple fibres.
-Containing 85% or more by weight of polyester staple fibres:

55 - 9

5512.11.10 00 - - -Solely of polyester staple fibres, for use in the manufacture of family or KGM Free LDCT, GPT, UST, MT,
recreational tents of a floor area of 3 m or more but not exceeding 21 m CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
5512.11.30 00 - - -Woven fabrics of polyester staple fibres mixed solely with cotton, KGM Free LDCT, UST, MT, CIAT, CT,
unbleached or bleached, ring-spun, having a metric twist factor ([turns per CRT, IT, NT, SLT, PT,
metre] x [square root of tex] x 0.01) of 45 or more in the warp or the weft, COLT, JT, PAT: Free
for use by textile converters only to produce dyed and finished fabrics for
the apparel and footwear industries
- - -Other:
COLT, JT, PAT: Free

PAT: Free
CRT: 4%
5512.19 - -Other
5512.19.10 00 - - -Solely of polyester staple fibres, for use in the manufacture of family or KGM Free LDCT, GPT, UST, MT,
recreational tents of a floor area of 3 m or more but not exceeding 21 m CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
- - -Other:
5512.19.91 00 - - - -Fabrics (other than solely of polyester staple fibres), for use in the KGM Free LDCT, UST, MT, CIAT, CT,
manufacture of apparel CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
5512.19.99 - - - -Other Free LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
10 - - - - -Dyed....................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Containing 85% or more by weight of acrylic or modacrylic staple

fibres:
COLT, JT, PAT: Free

PAT: Free
CRT: 4%
5512.29 - -Other

55 - 10

5512.29.10 00 - - -Plain woven fabrics, solely of acrylic staple fibres made from 2-ply yarns, KGM Free LDCT, UST, MT, CIAT, CT,
having a decitex per single yarn of 295 or more but not exceeding CRT, IT, NT, SLT, PT,
315 decitex, of a weight of 280 g/m or more but not exceeding 320 g/m, COLT, JT, PAT: Free
for use in the manufacture of retractable awnings or sun umbrellas
- - -Other:
COLT, JT, PAT: Free

PAT: Free
CRT: 4%
-Other:
5512.91.10 00 - - -Fabrics (other than woven fabrics of aramid fibres), for use in the KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

PAT: Free
CRT: 4%
5512.99 - -Other
5512.99.10 00 - - -Containing 83% or more by weight of vinal staple fibres and 13% or more KGM Free LDCT, GPT, UST, MT,
by weight of polynosic staple fibres, for use in the manufacture of CIAT, CT, CRT, IT, NT,
protective outerwear worn in high temperature applications in aluminum SLT, PT, COLT, JT,
plants PAT: Free
- - -Other:
5512.99.91 00 - - - -Fabrics (other than woven fabrics of aramid staple fibres), for use in the KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

PAT: Free
CRT: 4%
55.13 Woven fabrics of synthetic staple fibres, containing less than 85% by
weight of such fibres, mixed mainly or solely with cotton, of a weight not
exceeding 170 g/m.
-Unbleached or bleached:
5513.11 - -Of polyester staple fibres, plain weave

55 - 11

5513.11.30 00 - - -Plain woven fabrics, unbleached or bleached, containing 65% or more by KGM Free LDCT, UST, MT, CIAT, CT,
weight of polyester fibres mixed solely with cotton, of a weight not CRT, IT, NT, SLT, PT,
exceeding 100 g/m and a width of 183 cm or more, to be dyed or printed, COLT, JT, PAT: Free
for use in the manufacture of the following bedding products: comforters,
duvets, pillow shams and bed skirts
- - -Other:
SLT, PT, COLT, JT,
PAT: Free

PAT: Free
CRT: 4%
5513.12 - -3-thread or 4-thread twill, including cross twill, of polyester staple

fibres
- - -Other:
COLT, JT, PAT: Free

COLT, JT, PAT: Free
5513.13 - -Other woven fabrics of polyester staple fibres
- - -Other:
COLT, JT, PAT: Free

55 - 12

COLT, JT, PAT: Free
5513.19.00 00 - -Other woven fabrics KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
-Dyed:
5513.21.00 00 - -Of polyester staple fibres, plain weave KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
- - -3-thread or 4-thread twill, including cross twill, of polyester staple fibres:
5513.23.11 00 - - - -Containing 60% or more by weight of polyester staple fibres, 30% or KGM Free LDCT, UST, MT, CIAT, CT,
more by weight of cotton fibres and 5% or more by weight of elastomeric CRT, IT, NT, SLT, PT,
monofilaments, 4-thread twill, measuring 170 decitex or more but not COLT, JT, PAT: Free
exceeding 180 decitex in the warp, per single yarn, and measuring 315
decitex or more but not exceeding 333 decitex in the weft, per single
yarn, having a yarn count in the warp of 423 or more but not exceeding
447 per 10 cm, and a yarn count in the weft of 246 or more but not
exceeding 262 per 10 cm, of a weight not exceeding 170 g/m, with a
value of $7.50 or more per square metre, for use in the manufacture of
uniform or hiking pants and shorts or bicycle touring shorts

COLT, JT, PAT: Free
- - -Other:
COLT, JT, PAT: Free

PAT: Free
CRT: 4%
5513.29 - -Other woven fabrics
5513.29.10 00 - - -Fabrics (other than woven fabrics containing nylon staple fibres, cotton KGM Free LDCT, UST, MT, CIAT, CT,
and nylon filaments), for use in the manufacture of apparel CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free

55 - 13

SLT, PT, COLT, JT,
PAT: Free

PAT: Free
CRT: 4%
- - -3-thread or 4-thread twill, including cross twill, of polyester staple fibres;

other woven fabrics of polyester staple fibres:
SLT, PT, COLT, JT,
PAT: Free

PAT: Free
CRT: 4%
- - -Other:
COLT, JT, PAT: Free

PAT: Free
CRT: 4%
-Printed:
5513.41.10 00 - - -Of polyester staple fibres mixed solely with cotton, of a seersucker or KGM Free LDCT, GPT, UST, MT,
similar crinkle stripe appearance, of a weight not exceeding 100 g/m, for CIAT, CT, CRT, IT, NT,
use in the manufacture of apparel SLT, PT, COLT, JT,
PAT: Free
5513.41.20 00 - - -Of polyester staple fibres, mixed solely with cotton, of a weight not KGM Free LDCT, GPT, UST, MT,
excceeding 100 g/m, for use in the manufacture of apparel CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
5513.41.30 00 - - -Of polyester staple fibres, mixed solely with cotton, of a weight not KGM Free LDCT, UST, MT, CIAT, CT,
exceeding 100 g/m, for use in the manufacture of sleeping bags CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free

55 - 14

5513.41.90 00 - - -Other KGM Free AUT, NZT, LDCT, UST,
SLT, PT, COLT, JT,
PAT: Free
5513.49.10 00 - - -Woven fabrics of polyester staple fibres other than 3-thread or 4-thread KGM Free LDCT, UST, MT, CIAT, CT,
twill, including cross twill, for use in the manufacture of apparel CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
55.14 Woven fabrics of synthetic staple fibres, containing less than 85% by
weight of such fibres, mixed mainly or solely with cotton, of a weight
exceeding 170 g/m.
-Unbleached or bleached:
- - -Other:
COLT, JT, PAT: Free

COLT, JT, PAT: Free

fibres

COLT, JT, PAT: Free

55 - 15

5514.19.10 00 - - -For use in the manufacture of apparel; KGM Free LDCT, UST, MT, CIAT, CT,
Other woven fabrics of polyester staple fibres mixed solely with cotton, CRT, IT, NT, SLT, PT,
unbleached or bleached, ring-spun, having a metric twist factor ([turns per COLT, JT, PAT: Free
metre] x [square root of tex] x 0.01) of 45 or more in the warp or the weft,

COLT, JT, PAT: Free
-Dyed:
COLT, JT, PAT: Free

fibres
5514.22.10 00 - - -Containing 60% or more by weight of polyester staple fibres, 30% or more KGM Free LDCT, UST, MT, CIAT, CT,
by weight of cotton fibres and 5% or more by weight of elastomeric CRT, IT, NT, SLT, PT,
monofilaments, 4-thread twill, measuring 170 decitex or more but not COLT, JT, PAT: Free
exceeding 180 decitex in the warp, per single yarn, and measuring
315 decitex or more but not exceeding 333 decitex in the weft, per single
yarn, having a yarn count in the warp of 423 or more but not exceeding
447 per 10 cm, and a yarn count in the weft of 246 or more but not
exceeding 262 per 10 cm, of a weight not exceeding 300 g/m, with a
value of $7.50 or more per square metre, for use in the manufacture of
uniform or hiking pants and shorts or bicycle touring shorts

COLT, JT, PAT: Free
10 - - - - -For apparel ............................................................................................. KGM
40 - - - - -For non-apparel...................................................................................... KGM
COLT, JT, PAT: Free

PAT: Free
CRT: 4%
COLT, JT, PAT: Free

COLT, JT, PAT: Free

55 - 16

5514.30 -Of yarns of different colours
5514.30.10 00 - - -3-thread or 4-thread twill, including cross twill, of polyester staple fibres KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
- - -Other:
COLT, JT, PAT: Free

COLT, JT, PAT: Free
-Printed:
COLT, JT, PAT: Free
5514.42.00 00 - -3-thread or 4-thread twill, including cross twill, of polyester staple KGM 2% LDCT, UST, MT, CIAT, CT,
fibres IT, NT, SLT, PT, COLT, JT,
PAT: Free
CRT: 4%
COLT, JT, PAT: Free

PAT: Free
CRT: 4%
COLT, JT, PAT: Free

PAT: Free
CRT: 4%
55.15 Other woven fabrics of synthetic staple fibres.
-Of polyester staple fibres:
5515.11 - -Mixed mainly or solely with viscose rayon staple fibres

55 - 17

5515.11.10 00 - - -Solely of polyester fibres and viscose rayon staple fibres, or solely of KGM Free LDCT, GPT, UST, MT,
polyester fibres, viscose rayon fibres and flax, with a twist of 1,050 turns or CIAT, CT, CRT, IT, NT,
more per metre in the warp or the weft, unbleached or bleached, of a SLT, PT, COLT, JT,
weight not exceeding 300 g/m, to produced dyed fabrics for the PAT: Free
5515.11.20 00 - - -Containing 60% or more by weight of polyester staple fibres, 30% or more KGM Free LDCT, GPT, UST, MT,
by weight of rayon staple fibres, mixed with 10% or less by weight of CIAT, CT, CRT, IT, NT,
elastomeric monofilament, constructed in both the warp and the weft of 2- SLT, PT, COLT, JT,
ply yarns that are also plied with an elastomeric monofilament, with a twist PAT: Free
of 450 turns or more per metre, of a weight of 200 g/m or more, for use in
5515.11.30 00 - - -Of a weight exceeding 300 g/m for use in the manufacture of apparel KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
5515.12 - -Mixed mainly or solely with man-made filaments
5515.12.10 00 - - -Fabrics (other than mixed with polyester filaments of a weight not KGM Free LDCT, UST, MT, CIAT, CT,
exceeding 150 g/m), for use in the manufacture of apparel CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
5515.12.20 00 - - -Woven fabric of yarns of polyester staple fibres and yarns of polyester KGM Free LDCT, UST, MT, CIAT, CT,
filaments, impregnated with polyurethane, for use in the manufacture of CRT, IT, NT, SLT, PT,
internal roller shade systems COLT, JT, PAT: Free
5515.12.30 00 - - -Plain woven fabric, containing 60% by weight of non-textured yarns of KGM Free LDCT, UST, MT, CIAT, CT,
polyester staple fibres in the weft and 40% by weight of non-textured yarns CRT, IT, NT, SLT, PT,
of polyester filament in the warp, brushed or napped, bleached, dyed or COLT, JT, PAT: Free
printed, weighing more than 50 g/m but not exceeding 70 g/m, for use in
the manufacture of bedding products
5515.12.40 00 - - -Plain woven fabric, from yarns of different colours, containing 70% or more KGM Free LDCT, UST, MT, CIAT, CT,
by weight of polyester staple fibres in the weft, and 20% or more by weight CRT, IT, NT, SLT, PT,
of polyester filament yarns in the warp, of a weight not exceeding 140 COLT, JT, PAT: Free
g/m, for use in the manufacture of men's and boys' suit jackets, blazers or
sports jackets

COLT, JT, PAT: Free
5515.13.00 00 - -Mixed mainly or solely with wool or fine animal hair KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5515.19 - -Other
COLT, JT, PAT: Free

55 - 18


PAT: Free
CRT: 4%
-Of acrylic or modacrylic staple fibres:
5515.21.10 00 - - -Fabrics (other than fabrics containing polyester filaments, polyester staple KGM Free LDCT, UST, MT, CIAT, CT,
fibres and acrylic staple fibres), for use in the manufacture of apparel CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free

PAT: Free
CRT: 4%
5515.22.00 00 - -Mixed mainly or solely with wool or fine animal hair KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5515.29 - -Other
COLT, JT, PAT: Free

PAT: Free
CRT: 4%
COLT, JT, PAT: Free

PAT: Free
CRT: 4%
5515.99 - -Other
- - -Mixed mainly or solely with wool or fine animal hair:
SLT, PT, COLT, JT,
PAT: Free

55 - 19


PAT: Free
GPT: 2%
CRT: 4%
- - -Other:
5515.99.91 00 - - - -Fabrics (other than fabrics containing aramid staple fibres), for use in the KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

PAT: Free
CRT: 4%
55.16 Woven fabrics of artificial staple fibres.
-Containing 85% or more by weight of artificial staple fibres:
5516.11.10 00 - - -Solely of rayon, bleached, of a width exceeding 280 cm, having a sum of KGM Free LDCT, UST, MT, CIAT, CT,
yarns per 10 cm in the warp and the weft of 1,060 or more, for use in the CRT, IT, NT, SLT, PT,
manufacture of bed linen, duvet covers, pillow shams, cushions and COLT, JT, PAT: Free
cushion covers

COLT, JT, PAT: Free
10 - - - - -Of viscose rayon .................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
5516.12 - -Dyed
5516.12.10 00 - - -Fabrics (other than fabrics solely of Lyocell staple fibres), for use in the KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
- - -Other:
5516.12.91 00 - - - -Solely of rayon, of a width exceeding 280 cm, having a sum of yarns per KGM Free LDCT, UST, MT, CIAT, CT,
10 cm in the warp and the weft of 1,085 or more, for use in the CRT, IT, NT, SLT, PT,
manufacture of bed linen, duvet covers, pillow shams, cushions and COLT, JT, PAT: Free
cushion covers
5516.12.99 - - - -Other 2% LDCT, UST, MT, CIAT, CT,

PAT: Free
CRT: 4%
10 - - - - -Of viscose rayon .................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

55 - 20

COLT, JT, PAT: Free

PAT: Free
CRT: 4%
5516.14 - -Printed
5516.14.20 00 - - -Fabrics (other than fabrics solely of Lyocell staple fibres), for use in the KGM Free LDCT, GPT, UST, MT,
manufacture of apparel CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
-Containing less than 85% by weight of artificial staple fibres, mixed

mainly or solely with man-made filaments:
polyester fibres, viscose rayon fibres and flax, with a twist or 1,050 turns or CIAT, CT, CRT, IT, NT,
more per metre in the warp or the weft, of a weight not exceeding 300 SLT, PT, COLT, JT,
g/m, to produce dyed fabrics for the manufacture of apparel PAT: Free
- - -Other:
5516.21.91 00 - - - -Fabrics (other than fabrics containing polyester filaments, polyester KGM Free LDCT, UST, MT, CIAT, CT,
staple fibres and rayon staple fibres), for use in the manufacture of CRT, IT, NT, SLT, PT,
apparel COLT, JT, PAT: Free

COLT, JT, PAT: Free
5516.22 - -Dyed
5516.22.10 00 - - -Of viscose rayon staple fibres mixed mainly or solely with polyester KGM Free LDCT, UST, MT, CIAT, CT,
filaments, polyester staple fibres and elastomeric monofilaments, of a CRT, IT, NT, SLT, PT,
weight of 200 g/m or more, with a value for duty of $6.00/m or more, for COLT, JT, PAT: Free
use in the manufacture of men's dress trousers

COLT, JT, PAT: Free

55 - 21

5516.23.10 00 - - -Of rayon mixed solely with polypropylene, for use as ticking in the KGM Free LDCT, GPT, UST, MT,
manufacture of mattresses or mattress supports CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
- - -Other:
COLT, JT, PAT: Free

PAT: Free
CRT: 4%
5516.24 - -Printed
5516.24.10 00 - - -Containing 85% or more of viscose rayon or cuprammonium rayon, valued KGM Free LDCT, GPT, UST, MT,
at $5.00/m or more, for use in the manufacture of apparel CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free

mainly or solely with wool or fine animal hair:

SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
5516.33.00 00 - -Of yarns of different colours KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5516.34.00 00 - -Printed KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

mainly or solely with cotton:
5516.41.00 00 - -Unbleached or bleached KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

55 - 22

5516.42.00 00 - -Dyed KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5516.43.00 00 - -Of yarns of different colours KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5516.44.00 00 - -Printed KGM Free LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
-Other:
polyester fibres, viscose rayon fibres and flax, with a twist of 1,050 turns or CIAT, CT, CRT, IT, NT,
more per metre in the warp or the weft, of a weight not exceeding 300 SLT, PT, COLT, JT,
g/m, to produce dyed fabrics for the manufacture of apparel PAT: Free
- - -Other:
5516.91.91 00 - - - -Fabrics (other than fabrics containing Lyocell, viscose staple fibres or KGM Free LDCT, UST, MT, CIAT, CT,
aramid fibres), for use in the manufacture of apparel CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
5516.91.92 00 - - - -Plain weave fabric, of unbleached yarns, composed predominately of KGM Free LDCT, UST, MT, CIAT, CT,
viscose rayon staple fibres, mixed mainly with horsehair, cotton and CRT, IT, NT, SLT, PT,
polyester staple fibres, of a weight not exceeding 225 g/m, for use in the COLT, JT, PAT: Free

COLT, JT, PAT: Free
5516.92 - -Dyed
5516.92.10 00 - - -Fabrics (other than fabrics containing Lyocell, viscose staple fibres or KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
5516.93.00 00 - -Of yarns of different colours KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5516.94 - -Printed
5516.94.10 00 - - -Fabrics (other than fabrics containing Lyocell, viscose staple fibres or KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

55 - 23


PAT: Free
CRT: 4%

56 - i
Chapter 56
WADDING, FELT AND NONWOVENS; SPECIAL YARNS;

TWINE, CORDAGE, ROPES AND CABLES
AND ARTICLES THEREOF
Notes.
(a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or
cosmetics of Chapter 33, soaps or detergents of heading 34.01, polishes, creams or similar preparations of heading
34.05, fabric softeners of heading 38.09) where the textile material is present merely as a carrying medium;
(b) Textile products of heading 58.11;
(c) Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 68.05);
(d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 68.14);
(e) Metal foil on a backing of felt or nonwovens (generally Section XIV or XV).
(f) Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles of heading 96.19.
2. The term "felt" includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been
enhanced by a stitch-bonding process using fibres from the web itself.
3. Headings 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or
rubber whatever the nature of these materials (compact or cellular).
Heading 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance.
Headings 56.02 and 56.03 do not, however, cover:
(a) Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50% or less by weight of textile material
or felt completely embedded in plastics or rubber (Chapter 39 or 40);
(b) Nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such
materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any
resulting change of colour (Chapter 39 or 40); or
(c) Plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is
present merely for reinforcing purposes (Chapter 39 or 40).
4. Heading 56.04 does not cover textile yarn, or strip or the like of heading 54.04 or 54.05, in which the impregnation, coating or
covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should
be taken of any resulting change of colour.

56 - 1

56.01 Wadding of textile materials and articles thereof; textile fibres, not
exceeding 5 mm in length (flock), textile dust and mill neps.
-Wadding of textile materials and articles thereof:
5601.21 - -Of cotton
5601.21.10 00 - - -Strips of wadding, for use in the manufacture of tampons KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
- - -Other wadding:
SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
5601.21.30 00 - - -Articles of wadding KGM 14% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5601.22 - -Of man-made fibres
5601.22.40 00 - - -Wadding KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
5601.22.50 00 - - -Articles of wadding KGM 16% LDCT, UST, MT, CIAT, CT,
PAT: Free
CRT: 4.5%
5601.29 - -Other
5601.29.10 00 - - -Wadding for use in the manufacture of apparel KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free

56 - 2

5601.30.00 00 -Textile flock and dust and mill neps KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
56.02 Felt, whether or not impregnated, coated, covered or laminated.
5602.10 -Needleloom felt and stitch-bonded fibre fabrics
5602.10.10 00 - - -Needleloom felt, certified by the exporter to be products that have been KGM Free LDCT, GPT, UST, MT,
impregnated with polyurethane which has been coagulated, whether or CIAT, CT, CRT, IT, NT,
not further coated or covered, for use in the manufacture of clothing SLT, PT, COLT, JT,
accessories, parts of garments or trimmings for garments, including labels, PAT: Free
badges and similar articles of a kind normally sewn to the outer part of
wearing apparel
5602.10.20 00 - - -Needleloom felt, not impregnated, coated, covered or laminated, KGM Free LDCT, GPT, UST, MT,
containing 10% or more of wool or fine animal hair, for use in the CIAT, CT, CRT, IT, NT,
manufacture of apparel SLT, PT, COLT, JT,
PAT: Free

CRT, IT, NT, SLT, PT, JT,
PAT: Free
GPT: 2%
COLT: 2%
10 - - - - -Impregnated, coated, covered or laminated ........................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Other felt, not impregnated, coated, covered or laminated:
5602.21 - -Of wool or fine animal hair
5602.21.10 00 - - -Pressure pads for use in the manufacture of tape cassettes or tape KGM Free LDCT, GPT, UST, MT,
cartridges CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
- - -Other:
SLT, PT, COLT, JT,
PAT: Free

PAT: Free
GPT: 2%
COLT: 2%
5602.29.00 00 - -Of other textile materials KGM 2% LDCT, UST, MT, CIAT, CT,
PAT: Free
COLT: 2%
5602.90 -Other

56 - 3

SLT, PT, COLT, JT,
PAT: Free

PAT: Free
GPT: 2%
COLT: 2%
56.03 Nonwovens, whether or not impregnated, coated, covered or laminated.
-Of man-made filaments:
5603.11.00 - -Weighing not more than 25 g/m Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -For use as liners, transfer layers or leak control shields, in the
manufacture of disposable napkins (diapers) ........................................ KGM
- - - - -Other, of a width exceeding 30 cm:
81 - - - - - -Of polyesters........................................................................................ KGM
82 - - - - - -Of polypropylene.................................................................................. KGM
89 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
5603.12.00 - -Weighing more than 25 g/m but not more than 70 g/m Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
20 - - - - -Of polypropylene, coated or covered with polypropylene or
polyethylene, being air infiltration barriers for use as building wrap,
having the expression "house wrap" or "homewrap" and the Canadian
Construction Materials Centre (CCMC) evaluation number inscribed at
regular intervals on the material............................................................. KGM
81 - - - - - -Of polyesters........................................................................................ KGM
82 - - - - - -Of polypropylene.................................................................................. KGM
89 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
5603.13.00 - -Weighing more than 70 g/m but not more than 150 g/m Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
- - - - -Of polypropylene, coated or covered with polypropylene or
polyethylene, being air infiltration barriers for use as building wrap,
having the expression "house wrap" or "homewrap" and the Canadian
Construction Materials Centre (CCMC) evaluation number inscribed at
regular intervals on the material:

56 - 4

21 - - - - - -Coated or covered with polypropylene ................................................. KGM
22 - - - - - -Coated or covered with polyethylene ................................................... KGM
81 - - - - - -Of polypropylene .................................................................................. KGM
89 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
5603.14.00 - -Weighing more than 150 g/m Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Of polyesters, for use in the manufacture of modified bitumen roofing .. KGM
20 - - - - -Of nylon or other polyamides, in rolls or sheets, of a kind used for
electrical insulation ................................................................................. KGM
30 - - - - -Other, impregnated, coated or covered .................................................. KGM
81 - - - - - -Of polypropylene .................................................................................. KGM
89 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Other:
5603.91.00 00 - -Weighing not more than 25 g/m KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5603.92.00 00 - -Weighing more than 25 g/m but not more than 70 g/m KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5603.93.00 00 - -Weighing more than 70 g/m but not more than 150 g/m KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5603.94.00 - -Weighing more than 150 g/m Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Floor covering underlays ........................................................................ MTK
90 - - - - -Other ...................................................................................................... KGM
56.04 Rubber thread and cord, textile covered; textile yarn, and strip and the
like of heading 54.04 or 54.05, impregnated, coated, covered or sheathed
with rubber or plastics.
5604.10.00 00 -Rubber thread and cord, textile covered KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5604.90 -Other

56 - 5

5604.90.10 00 - - -High tenacity yarn of polyesters, of nylon or other polyamides or of viscose KGM 2% LDCT, UST, MT, CIAT, CT,
rayon, impregnated or coated, excluding yarn solely of viscose, single, CRT, IT, NT, SLT, PT,
with a twist not exceeding 150 turns per metre COLT, JT, PAT: Free
5604.90.20 00 - - -Solely of viscose rayon, single, with a twist not exceeding 150 turns per KGM Free LDCT, GPT, UST, MT,
metre CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
5605.00.00 00 Metallized yarn, whether or not gimped, being textile yarn, or strip or the KGM Free CCCT, LDCT, GPT, UST,
like of heading 54.04 or 54.05, combined with metal in the form of thread, MT, MUST, CIAT, CT, CRT,
strip or powder or covered with metal. IT, NT, SLT, PT, COLT, JT,
PAT: Free
5606.00.00 00 Gimped yarn, and strip and the like of heading 54.04 or 54.05, gimped KGM Free LDCT, GPT, UST, MT,
(other than those of heading 56.05 and gimped horsehair yarn); chenille CIAT, CT, CRT, IT, NT,
yarn (including flock chenille yarn); loop wale-yarn. SLT, PT, COLT, JT,
PAT: Free
56.07 Twine, cordage, ropes and cables, whether or not plaited or braided and
whether or not impregnated, coated, covered or sheathed with rubber or
plastics.
-Of sisal or other textile fibres of the genus Agave:
5607.21.00 00 - -Binder or baler twine KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5607.29 - -Other
5607.29.10 00 - - -Of a circumference not exceeding 38 mm, to be employed in commercial KGM Free LDCT, GPT, UST, MT,
fishing or in the commercial harvesting of marine plants; CIAT, CT, CRT, IT, NT,
Twine, to be employed in baling farm produce SLT, PT, COLT, JT,
PAT: Free
5607.29.20 00 - - -Other, of a circumference not exceeding 25.4 mm KGM 10% LDCT, UST, MT, CIAT, CT,
PAT: Free
COLT: 4%

PAT: Free
COLT: 4%
-Of polyethylene or polypropylene:
5607.41.00 00 - -Binder or baler twine KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

56 - 6

5607.49 - -Other
5607.49.10 00 - - -Rope, for climbing or mountaineering, manufactured to the standards of KGM Free LDCT, GPT, UST, MT,
the Union Internationale des Associations d'Alpinisme; CIAT, CT, CRT, IT, NT,
Seine rope, of a circumference of 60 mm or more, consisting of multiple SLT, PT, COLT, JT,
ropes of polypropylene and twisted steel wires surrounding a core of PAT: Free
multiple ropes of polypropylene, to be employed in commercial fishing or
in the commercial harvesting of marine plants;
Of a circumference not exceeding 38 mm, to be employed in commercial
fishing or in the commercial harvesting of marine plants;
Twine, to be employed in baling farm produce
PAT: Free
COLT: 4%

PAT: Free
COLT: 4%
5607.50 -Of other synthetic fibres
5607.50.10 00 - - -Braided cord, solely of polyester, electrically conductive, of a KGM Free LDCT, GPT, UST, MT,
circumference exceeding 29 mm but not exceeding 40 mm, for use in the CIAT, CT, CRT, IT, NT,
manufacture or refurbishing of electrical generators; SLT, PT, COLT, JT,
Of a circumference not exceeding 38 mm, to be employed in commercial PAT: Free
fishing or in the commercial harvesting of marine plants;
Rope, for climbing or mountaineering, manufactured to the standards of
the Union Internationale des Associations d'Alpinisme
PAT: Free
COLT: 4%

PAT: Free
COLT: 4%
5607.90 -Other
5607.90.10 00 - - -Jute twine for use in the manufacture of backing for area carpets; KGM Free LDCT, GPT, UST, MT,
Of a circumference not exceeding 38 mm, to be employed in commercial CIAT, CT, CRT, IT, NT,
fishing or in the commercial harvesting of marine plants; SLT, PT, COLT, JT,
Rope, for climbing or mountaineering, manufactured to the standards of PAT: Free
the Union Internationale des Associations d'Alpinisme
5607.90.20 00 - - -Other, of a circumference not exceeding 25.4 mm; KGM 10% LDCT, UST, MT, CIAT, CT,
Other, of jute or other textile bast fibres of heading 53.03 CRT, IT, NT, SLT, PT, JT,
PAT: Free
COLT: 4%

56 - 7

PAT: Free
COLT: 4%
56.08 Knotted netting of twine, cordage or rope; made up fishing nets and
other made up nets, of textile materials.
-Of man-made textile materials:
5608.11 - -Made up fishing nets
5608.11.10 00 - - -To be employed in commercial fishing KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
5608.19 - -Other
5608.19.10 00 - - -Netting, to be employed in commercial fishing or in the commercial KGM Free LDCT, GPT, UST, MT,
harvesting of marine plants; CIAT, CT, CRT, IT, NT,
Made up nets, solely of polyethylene monofilament, to be employed in the SLT, PT, COLT, JT,
protection of fruit crops from birds PAT: Free
5608.19.20 00 - - -Knotted netting, open square mesh, of tubular braided twine of KGM Free LDCT, UST, MT, CIAT, CT,
polyethylene filaments, for use in the manufacture of tennis nets CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
5608.90 -Other
5608.90.10 00 - - -Fishing nets and netting, to be employed in commercial fishing or in the KGM Free LDCT, GPT, UST, MT,
commercial harvesting of marine plants CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
5609.00.00 00 Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, KGM 14% LDCT, UST, MT, CIAT, CT,
cordage, rope or cables, not elsewhere specified or included. CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
GPT: 14%

57 - i
Chapter 57
CARPETS AND OTHER TEXTILE FLOOR COVERINGS
Notes.
1. For the purpose of this Chapter, the term "carpets and other textile floor coverings" means floor coverings in which textile
materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile
floor coverings but intended for use for other purposes.
2. This Chapter does not cover floor covering underlays.

57 - 1

57.01 Carpets and other textile floor coverings, knotted, whether or not made
up.
5701.10 -Of wool or fine animal hair
5701.10.10 00 - - -Machine knotted MTK 13% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 10%
5701.10.90 00 - - -Other MTK 6.5% LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
5701.90 -Of other textile materials
5701.90.10 00 - - -Machine knotted MTK 12.5% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 8%
5701.90.90 00 - - -Other MTK 6.5% LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
57.02 Carpets and other textile floor coverings, woven, not tufted or flocked,
whether or not made up, including "Kelem", "Schumacks", "Karamanie"
and similar hand-woven rugs.
5702.10.00 00 -"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs MTK 12.5% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 8%
5702.20.00 00 -Floor coverings of coconut fibres (coir) MTK Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
-Other, of pile construction, not made up:
5702.31.00 00 - -Of wool or fine animal hair MTK 12.5% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 8%
5702.32.00 00 - -Of man-made textile materials MTK 12.5% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 8%

57 - 2

5702.39.00 00 - -Of other textile materials MTK 12.5% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 8%
-Other, of pile construction, made up:
COLT, JT, PAT: Free
GPT: 8%
5702.42.00 00 - -Of man-made textile materials MTK 14% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 10%
5702.49.00 00 - -Of other textile materials MTK 14% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 10%
5702.50 -Other, not of pile construction, not made up
5702.50.10 00 - - -Of straw, hemp, flax tow or jute MTK 6.5% LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5702.50.90 00 - - -Other MTK 12.5% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
GPT: 8%
-Other, not of pile construction, made up:
COLT, JT, PAT: Free
GPT: 8%
5702.92.00 00 - -Of man-made textile materials MTK 14% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 10%
5702.99 - -Of other textile materials
5702.99.10 00 - - -Of straw, hemp, flax tow or jute MTK 6.5% LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5702.99.90 00 - - -Other MTK 12.5% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
GPT: 8%

57 - 3

57.03 Carpets and other textile floor coverings, tufted, whether or not made
up.
5703.10.10 00 - - -Machine tufted MTK 12.5% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 10.5%
NZT: 10.5%
GPT: 8%
5703.10.90 00 - - -Other MTK 10% LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
5703.20 -Of nylon or other polyamides
5703.20.10 - - -Machine tufted 12.5% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
GPT: 8%
10 - - - - -For automotive use ................................................................................ MTK
20 - - - - -Tiles, having a maximum surface area of 0.3 m ................................... MTK
90 - - - - -Other ...................................................................................................... MTK

SLT, PT, COLT, JT,
PAT: Free
5703.30 -Of other man-made textile materials
5703.30.10 - - -Machine tufted 12.5% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
GPT: 8%
- - - - -For automotive use:
11 - - - - - -Of polypropylene.................................................................................. MTK
12 - - - - - -Of polyesters........................................................................................ MTK
19 - - - - - -Other .................................................................................................... MTK
- - - - -Other, with a secondary backing consisting principally of polyurethane
foam cushion:
39 - - - - - -Other .................................................................................................... MTK
- - - - -Other:
92 - - - - - -Of polyesters........................................................................................ MTK
99 - - - - - -Other .................................................................................................... MTK
5703.30.90 - - -Other 10% LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

57 - 4

10 - - - - -Of polypropylene .................................................................................... MTK
20 - - - - -Of polyesters .......................................................................................... MTK
90 - - - - -Other ...................................................................................................... MTK
5703.90.10 00 - - -Machine tufted MTK 12.5% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 8%

SLT, PT, COLT, JT,
PAT: Free
57.04 Carpets and other textile floor coverings, of felt, not tufted or flocked,
whether or not made up.
5704.10.00 00 -Tiles, having a maximum surface area of 0.3 m MTK 12.5% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 8%
5704.90.00 -Other 12.5% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
GPT: 8%
- - - - -For automotive use:
11 - - - - - -Needle punched ................................................................................... MTK
19 - - - - - -Other .................................................................................................... MTK
90 - - - - -Other ...................................................................................................... MTK
5705.00.00 00 Other carpets and other textile floor coverings, whether or not made up. MTK 12% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 8%

58 - i
Chapter 58
SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS;

LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY
Notes.
1. This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated,
or to other goods of Chapter 59.
2. Heading 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile
standing up.
3. For the purpose of heading 58.03, "gauze" means a fabric with a warp composed wholly or in part of standing or ground
threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more
to form loops through which weft threads pass.
4. Heading 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading 56.08.
5. For the purpose of heading 58.06, the expression "narrow woven fabrics" means:
(a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges
(woven, gummed or otherwise made) on both edges;
(b) Tubular woven fabrics of a flattened width not exceeding 30 cm, and
(c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm.
Narrow woven fabrics with woven fringes are to be classified in heading 58.08.
6. In heading 58.10, the expression "embroidery" means, inter alia, embroidery with metal or glass thread on a visible ground of
textile fabric, and sewn appliqu work of sequins, beads or ornamental motifs of textile or other materials. The heading does
not apply to needlework tapestry (heading 58.05).
7. In addition to the products of heading 58.09, this Chapter also includes articles made of metal thread and of a kind used in
apparel, as furnishing fabrics or for similar purposes.

58 - 1

58.01 Woven pile fabrics and chenille fabrics, other than fabrics of
heading 58.02 or 58.06.
5801.10.00 00 -Of wool or fine animal hair KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
-Of cotton:
5801.21.00 00 - -Uncut weft pile fabrics KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5801.22.00 00 - -Cut corduroy KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
5801.23.00 00 - -Other weft pile fabrics KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5801.26.00 00 - -Chenille fabrics KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
5801.27.00 00 - -Warp pile fabrics KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
-Of man-made fibres:
5801.31.00 00 - -Uncut weft pile fabrics KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5801.32.00 00 - -Cut corduroy KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
5801.33.00 00 - -Other weft pile fabrics KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5801.36.00 00 - -Chenille fabrics KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

58 - 2

5801.37.00 00 - -Warp pile fabrics KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5801.90.00 00 -Of other textile materials KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
58.02 Terry towelling and similar woven terry fabrics, other than narrow
fabrics of heading 58.06; tufted textile fabrics, other than products of
heading 57.03.
-Terry towelling and similar woven terry fabrics, of cotton:
5802.11.00 00 - -Unbleached KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
5802.20.00 00 -Terry towelling and similar woven terry fabrics, of other textile materials KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5802.30.00 00 -Tufted textile fabrics KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5803.00.00 00 Gauze, other than narrow fabrics of heading 58.06. KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
58.04 Tulles and other net fabrics, not including woven, knitted or crocheted
fabrics; lace in the piece, in strips or in motifs, other than fabrics of
headings 60.02 to 60.06.
5804.10.00 00 -Tulles and other net fabrics KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
-Mechanically made lace:
5804.21.00 00 - -Of man-made fibres KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

58 - 3

5804.29.00 00 - -Of other textile materials KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5804.30.00 00 -Hand-made lace KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
5805.00 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson,

Beauvais and the like, and needle-worked tapestries (for example, petit
point, cross stitch), whether or not made up.
5805.00.10 00 - - -Hand-woven tapestries KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
58.06 Narrow woven fabrics, other than goods of heading 58.07; narrow
fabrics consisting of warp without weft assembled by means of an
adhesive (bolducs).
5806.10.00 00 -Woven pile fabrics (including terry towelling and similar terry fabrics) KGM Free AUT, NZT, LDCT, GPT,
and chenille fabrics UST, MT, CIAT, CT, CRT,
PAT: Free
5806.20.00 00 -Other woven fabrics, containing by weight 5% or more of elastomeric KGM Free LDCT, GPT, UST, MT,
yarn or rubber thread CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
5806.31.00 00 - -Of cotton KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
5806.32.00 - -Of man-made fibres Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
- - - - -Of polyesters:
11 - - - - - -Ribbons................................................................................................ KGM
19 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
5806.39.00 00 - -Of other textile materials KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

58 - 4

5806.40.00 00 -Fabrics consisting of warp without weft assembled by means of an KGM Free LDCT, UST, MT, CIAT, CT,
adhesive (bolducs) CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
58.07 Labels, badges and similar articles of textile materials, in the piece, in
strips or cut to shape or size, not embroidered.
5807.10.00 00 -Woven KGM Free AUT, NZT, LDCT, GPT,

PAT: Free

SLT, PT, COLT, JT,
PAT: Free
58.08 Braids in the piece; ornamental trimmings in the piece, without

embroidery, other than knitted or crocheted; tassels, pompons and
similar articles.
5808.10.00 00 -Braids in the piece KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
5809.00.00 00 Woven fabrics of metal thread and woven fabrics of metallized yarn of KGM Free LDCT, UST, MT, CIAT, CT,
heading 56.05, of a kind used in apparel, as furnishing fabrics or for CRT, IT, NT, SLT, PT,
similar purposes, not elsewhere specified or included. COLT, JT, PAT: Free
58.10 Embroidery in the piece, in strips or in motifs.
5810.10.00 00 -Embroidery without visible ground KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
-Other embroidery:
5810.91.00 00 - -Of cotton KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
5810.92.00 - -Of man-made fibres Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
10 - - - - -Containing 85% or more by weight of polyesters ................................... KGM
90 - - - - -Other ...................................................................................................... KGM
5810.99.00 00 - -Of other textile materials KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

58 - 5

5811.00 Quilted textile products in the piece, composed of one or more layers of
textile materials assembled with padding by stitching or otherwise,
other than embroidery of heading 58.10.
5811.00.10 00 - - -Cotton piece goods KGM 2% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
- - -Man-made piece goods:
5811.00.21 00 - - - -Polypropylene fibres for use in the manufacture of sorbent material for KGM Free LDCT, UST, MT, CIAT, CT,
containment or clean-up of liquid spills CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free

COLT, JT, PAT: Free

59 - i
Chapter 59
IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE

FABRICS; TEXTILE ARTICLES OF A KIND
SUITABLE FOR INDUSTRIAL USE
Notes.
1. Except where the context otherwise requires, for the purpose of this Chapter the expression "textile fabrics" applies only to
the woven fabrics of Chapters 50 to 55 and headings 58.03 and 58.06, the braids and ornamental trimmings in the piece of
heading 58.08 and the knitted or crocheted fabrics of headings 60.02 to 60.06.
2. Heading 59.03 applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and
whatever the nature of the plastic material (compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55,
58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature
between 15C and 30C (usually Chapter 39);
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both
sides with such material, provided that such coating or covering can be seen with the naked eye with no account being
taken of any resulting change of colour (Chapter 39);
(4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually
Chapters 50 to 55, 58 or 60);
(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for
reinforcing purposes (Chapter 39); or
(6) Textile products of heading 58.11;
(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 56.04.
3. For the purpose of heading 59.05, the expression "textile wall coverings" applies to products in rolls, of a width of not less
than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has
been treated on the back (impregnated or coated to permit pasting).
This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper
(heading 48.14) or on a textile backing (generally heading 59.07).
4. For the purpose of heading 59.06, the expression "rubberised textile fabrics" means:
(a) Textile fabrics impregnated, coated, covered or laminated with rubber,
(i) Weighing not more than 1,500 g/m; or
(ii) Weighing more than 1,500 g/m and containing more than 50% by weight of textile material;
(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 56.04; and
(c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre.
This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the
textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading 58.11.

59 - ii
5. Heading 59.07 does not apply to:
(a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58
or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;
(b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);
(c) Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments;
however, imitation pile fabrics remain classified in this heading;
(d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances;
(e) Wood veneered on a backing of textile fabrics (heading 44.08);
(f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 68.05);
(g) Agglomerated or reconstituted mica, on a backing of textile fabrics (heading 68.14); or
(h) Metal foil on a backing of textile fabrics (generally Section IV or XV).
6. Heading 59.10 does not apply to:
(a) Transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or
(b) Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made
from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading 40.10).
7. Heading 59.11 applies to the following goods, which do not fall in any other heading of Section XI:
(a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having
the character of the products of headings 59.08 to 59.10), the following only:
(i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of
a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics
made of velvet impregnated with rubber, for covering weaving spindles (weaving beams);
(ii) Bolting cloth;
(iii) Straining cloth of a kind used in oil presses or the like, of textile material or of human hair;
(iv) Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in
machinery or for other technical purposes;
(v) Textile fabrics reinforced with metal, of a kind used for technical purposes;
(vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as
packing or lubricating materials;
(b) Textile articles (other than those of headings 59.08 to 59.10) of a kind used for technical purposes (for example, textile
fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example,
for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).

59 - 1

59.01 Textile fabrics coated with gum or amylaceous substances, of a kind

used for the outer covers of books or the like; tracing cloth; prepared
painting canvas; buckram and similar stiffened textile fabrics of a kind
used for hat foundations.
5901.10 -Textile fabrics coated with gum or amylaceous substances, of a kind

used for the outer covers of books or the like
5901.10.10 00 - - -Holland cloth, solely of cotton fibres KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
5901.90 -Other
5901.90.10 00 - - -Prepared painting canvas KGM 7% LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
59.02 Tire cord fabric of high tenacity yarn of nylon or other polyamides,
polyesters or viscose rayon.
5902.10.00 -Of nylon or other polyamides 2% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
10 - - - - -Of nylon, coated, dipped or impregnated ............................................... KGM
90 - - - - -Other ...................................................................................................... KGM
5902.20.00 00 -Of polyesters KGM 2% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
5902.90.00 00 -Other KGM 2% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
59.03 Textile fabrics impregnated, coated, covered or laminated with plastics,

other than those of heading 59.02.
5903.10 -With poly(vinyl chloride)
- - -Textile fabrics not containing man-made fibres:

59 - 2

5903.10.11 00 - - - -Of a length of 9 m or more, for use in the manufacture of umbrellas KGM Free LDCT, GPT, UST, MT,
having a rib length not exceeding 69 cm; CIAT, CT, CRT, IT, NT,
Woven fabrics of cotton, impregnated and coated, with the weight of the SLT, PT, COLT, JT,
unimpregnated/uncoated fabrics not exceeding 120 g/m and the total PAT: Free
weight of the impregnated/coated fabrics exceeding 430 g/m but not
exceeding 470 g/m, for use in the manufacture of apparel

CRT, IT, NT, SLT, JT,
PAT: Free
GPT: 2%
PT: 2%
COLT: 2%
- - -Textile fabrics containing man-made fibres:
5903.10.21 00 - - - -For use in the manufacture of headbands (hat sweats), linings (including KGM Free LDCT, GPT, UST, MT,
tips and sides), peaks and stiffening bands for hats or caps; CIAT, CT, CRT, IT, NT,
Of a length of 9 m or more, for use in the manufacture of umbrellas SLT, PT, COLT, JT,
having a rib length not exceeding 69 cm; PAT: Free
Coated open weave fabrics, solely of yarns of polyesters, or open weave
fabrics, solely of yarns of polyesters which have been extrusion or dip
coated, for use in the manufacture of garden furniture, umbrellas for
garden furniture or cushions for garden furniture;
Woven fabrics of cotton mixed solely with polyesters, or solely of
polyester staple fibres or of polyester staple fibres mixed solely with
area of 3 m or more but not exceeding 21 m

PAT: Free
GPT: 2%
PT: 2%
COLT: 2%
20 - - - - -Containing 85% or more by weight of polyesters ................................... KGM
30 - - - - -Other, of polyesters ................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
5903.20 -With polyurethane
5903.20.11 00 - - - -With a leather-like coating solely of polyurethane on one side, the weight KGM Free LDCT, GPT, UST, MT,
of the coating being 20% or more of the total weight of the coated fabric, CIAT, CT, CRT, IT, NT,
for use in the manufacture of footwear or handbags; SLT, PT, COLT, JT,
Woven fabrics, certified by the exporter to be products that have been PAT: Free
impregnated with polyurethane which has been coagulated, of a total
weight, including the impregnation, exceeding 240 g/m, for use in the
manufacture of clothing accessories, parts of garments or trimmings for
garments, including labels, badges and similar articles of a kind normally
sewn to the outer part of wearing apparel

59 - 3

PAT: Free
GPT: 2%
PT: 2%
COLT: 2%
5903.20.21 00 - - - -Heat seal tape; KGM Free LDCT, GPT, UST, MT,
With a leather-like coating solely of polyurethane on one side, the weight CIAT, CT, CRT, IT, NT,
of the coating being 20% or more of the total weight of the coated fabric, SLT, PT, COLT, JT,
for use in the manufacture of footwear or handbags; PAT: Free
Woven fabrics, certified by the exporter to be products that have been
impregnated with polyurethane which has been coagulated, of a total
weight, including the impregnation, exceeding 240 g/m, for use in the
manufacture of clothing accessories, parts of garments or trimmings for
garments, including labels, badges and similar articles of a kind normally
sewn to the outer part of wearing apparel;
Woven fabrics of cotton mixed solely with polyesters, or solely of
polyester staple fibres or of polyester staple fibres mixed solely with
area of 3 m or more but not exceeding 21 m;
Woven tape, containing 50% by weight of cotton and 50% by weight of
rayon fibres, coated with an adhesive, for use in the manufacture of
footwear;
Woven fabrics, solely of polyester filament yarns, the weight of the
coated or covered fabric not exceeding 150 g/m, for use in the
manufacture of aircraft
5903.20.22 00 - - - -Woven fabrics, solely of single, non-textured nylon filament yarns, coated KGM Free LDCT, GPT, UST, MT,
on one side with non-cellular polyurethane, with the total weight of the CIAT, CT, CRT, IT, NT,
coated fabric not exceeding 72 g/m, for use in the manufacture of family SLT, PT, COLT, JT,
or recreational tents of a floor area of 3 m or more but not exceeding PAT: Free
21 m, or tent flies
5903.20.23 00 - - - -Imitation leather, containing 60% or more by weight of man-made fibres, KGM 2% LDCT, UST, MT, CIAT, CT,
valued at $13/m or more; CRT, IT, NT, SLT, PT,
Poromeric materials, with a water vapour permeability of 0.5 mg/cm/hr COLT, JT, PAT: Free
or more but not exceeding 11 mg/cm/hr, excluding materials with a GPT: 2%
backing composed solely of woven or knitted fabrics, for use in the
manufacture of footwear
5903.20.24 00 - - - -Weft-knit fabric of polyester, nylon or poly(m-phenylene isophthalamide), KGM Free LDCT, GPT, UST, MT,
coated on one side with a non-cellular polyurethane, certified by the CIAT, CT, CRT, IT, NT,
exporter to have been transfer-coated, for use in the manufacture of SLT, PT, COLT, JT,
apparel PAT: Free
5903.20.25 00 - - - -Four-layer fabric consisting of a first layer of woven polyester or nylon KGM Free LDCT, GPT, UST, MT,
fabric with or without elastomeric yarns, a second layer of cellular CIAT, CT, CRT, IT, NT,
polytetrafluoroethylene, a third layer of non-cellular polyurethane and a SLT, PT, COLT, JT,
fourth layer of woven or knit fabric of polyester or nylon, for use in the PAT: Free
manufacture of water-resistant or waterproof, breathable recreational
outerwear, including alpine hiking and climbing, skiing or mountaineering
apparel

59 - 4

PAT: Free
GPT: 2%
PT: 2%
COLT: 2%
10 - - - - -Laminated with cellular polyurethane ..................................................... KGM
- - - - -Other:
92 - - - - - -Of polyesters ........................................................................................ KGM
93 - - - - - -Of nylon or other polyamides ............................................................... KGM
99 - - - - - -Other .................................................................................................... KGM
5903.90 -Other
5903.90.10 00 - - -Textile fabrics not containing man-made fibres KGM 2% LDCT, UST, MT, CIAT, CT,
PAT: Free
GPT: 2%
PT: 2%
COLT: 2%
5903.90.21 00 - - - -Heat seal tape; KGM Free LDCT, GPT, UST, MT,
Woven fabrics of cotton mixed solely with polyesters, or solely of CIAT, CT, CRT, IT, NT,
polyester staple fibres, or of polyester staple fibres mixed solely with SLT, PT, COLT, JT,
cotton, for use in the manufacture of family or recreational tents of a floor PAT: Free
area of 3 m or more but not exceeding 21 m
5903.90.22 00 - - - -Warp knit fabrics, of polyester filaments and polyester staple fibres, KGM Free LDCT, GPT, UST, MT,
partially coated with hot-melt adhesive, of a weight not exceeding CIAT, CT, CRT, IT, NT,
55 g/m, for use in the manufacture of apparel SLT, PT, COLT, JT,
PAT: Free
5903.90.23 00 - - - -Other, of textured polyester filament yarns, partially coated with hot-melt KGM Free LDCT, GPT, UST, MT,
adhesive, with a 4% minimum stretch in the warp and a 12% minimum CIAT, CT, CRT, IT, NT,
stretch in the weft as measured by specification ASTM D3107-75, of a SLT, PT, COLT, JT,
weight not exceeding 95 g/m, for use in the manufacture of apparel PAT: Free
5903.90.24 00 - - - -Other, of textured and non-textured polyester filament yarns, partially KGM Free LDCT, GPT, UST, MT,
coated with hot-melt adhesive, with a 4% minimum stretch in the warp CIAT, CT, CRT, IT, NT,
and a 12% minimum stretch in the weft as measured by specification SLT, PT, COLT, JT,
ASTM D3107-75, of a weight exceeding 70 g/m but not exceeding PAT: Free
95 g/m, for use in the manufacture of apparel
5903.90.25 00 - - - -Stitch-bonded, warp knit fabrics, solely of polyesters, coated on one side KGM Free LDCT, GPT, UST, MT,
with cellular acrylic polymer, for use as ticking in the manufacture of CIAT, CT, CRT, IT, NT,
mattresses or mattress supports SLT, PT, COLT, JT,
PAT: Free
5903.90.26 00 - - - -Woven fabric of polyester filaments coated on one side with two layers of KGM Free LDCT, GPT, UST, MT,
acrylic polymers and on the other side with a layer of polyvinyl acetate CIAT, CT, CRT, IT, NT,
polymer, for use in the manufacture of internal roller shade systems SLT, PT, COLT, JT,
PAT: Free

59 - 5

5903.90.27 00 - - - -The following for use in the manufacture of water-resistant or waterproof, KGM Free LDCT, GPT, UST, MT,
breathable recreational outerwear, including alpine hiking and climbing, CIAT, CT, CRT, IT, NT,
skiing or mountaineering apparel: SLT, PT, COLT, JT,
Three-layer fabric consisting of a middle layer of cellular PAT: Free
polytetrafluoroethylene, having a woven polyester or nylon fabric with or
without elastomeric yarns on one side and a woven or knit fabric of
polyester or nylon on the other side;
Four-layer fabric consisting of a first layer of woven polyester or nylon
fabric with or without elastomeric yarns, a second layer of cellular
polytetrafluoroethylene, a third layer of non-cellular polyurethane and a
fourth layer of woven or knit fabric of polyester or nylon

PAT: Free
GPT: 2%
PT: 2%
COLT: 2%
59.04 Linoleum, whether or not cut to shape; floor coverings consisting of a

coating or covering applied on a textile backing, whether or not cut to
shape.
5904.10.00 00 -Linoleum MTK 7% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
GPT: 5%
5904.90 -Other
5904.90.10 00 - - -Floor coverings, with a base consisting of needleloom felt or nonwovens MTK 13.5% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 5%
5904.90.90 00 - - -Other MTK 18% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
GPT: 12%
5905.00 Textile wall coverings.
5905.00.10 00 - - -Backed with wallpaper base (hanging stock), whether or not coated or pre- MTK 5% LDCT, GPT, UST, MT,
pasted; CIAT, CT, CRT, IT, NT,
Of jute backed with paper SLT, PT, COLT, JT,
PAT: Free
5905.00.90 00 - - -Other MTK 14% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
GPT: 10%
59.06 Rubberized textile fabrics, other than those of heading 59.02.
5906.10 -Adhesive tape of a width not exceeding 20 cm

59 - 6

5906.10.10 00 - - -For use in the manufacture of thermionic, cold cathode or photo-cathode KGM Free LDCT, GPT, UST, MT,
valves and tubes CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
-Other:
5906.91 - -Knitted or crocheted
5906.91.10 00 - - -Cellular chloroprene rubber sheets with a knitted nylon fabric laminated to KGM Free LDCT, GPT, UST, MT,
one or both sides CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
- - -Other:
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
5906.99 - -Other
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
5906.99.21 00 - - - -Woven fabrics of yarns of synthetic filaments coated with a mixture of KGM Free LDCT, GPT, UST, MT,
styrene-butadiene rubber and resorcinol-formaldehyde resin for use in CIAT, CT, CRT, IT, NT,
the manufacture of conveyor belts or conveyor belting; SLT, PT, COLT, JT,
Woven fabrics, solely of nylon or solely of polyester, coated or covered PAT: Free
with rubber, for use in the manufacture of inflatable boats or inflatable life
preservers
5906.99.22 00 - - - -Other, for use in the manufacture of conveyor or transmission belts or KGM 2% LDCT, UST, MT, CIAT, CT,
belting; CRT, IT, NT, SLT, PT,
Tire cord fabric for use in the manufacture of pneumatic tires COLT, JT, PAT: Free

59 - 7

5906.99.23 00 - - - -Woven fabrics, coated or impregnated with styrene-butadiene rubber or KGM Free LDCT, GPT, UST, MT,
butadiene rubber, of high tenacity yarns solely of nylon filaments or of CIAT, CT, CRT, IT, NT,
high tenacity yarns of polyester filaments and nylon filaments, of a weight SLT, PT, COLT, JT,
not exceeding 1,000 g/m, for use as a stabilizing/reinforcing fabric in the PAT: Free
manufacture of unvulcanized, calendered rubber of a kind used in the
manufacture of snowmobile track and industrial track
5906.99.24 00 - - - -Impregnated, coated, covered or laminated with rubber, other than KGM Free LDCT, GPT, UST, MT,
neoprene rubber, for use in the manufacture of apparel CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
5907.00 Textile fabrics otherwise impregnated, coated or covered; painted

canvas being theatrical scenery, studio back-cloths or the like.
- - -Textile fabrics otherwise impregnated, coated or covered:
5907.00.11 00 - - - -Holland cloth, solely of cotton fibres KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5907.00.12 00 - - - -Woven fabrics, solely of non-melting, heat stabilized polyacrylonitrile KGM Free LDCT, GPT, UST, MT,
fibres produced by the oxidization of polyacrylonitrile CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
5907.00.13 00 - - - -Oilcloth KGM 2% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
GPT: 2%
5907.00.16 00 - - - -Other, solely of cotton, containing 2 ply yarns, impregnated with materials KGM Free LDCT, GPT, UST, MT,
that are predominantly not of plastic or rubber to achieve a hydrostatic CIAT, CT, CRT, IT, NT,
pressure of more than 36 cm of water, based on ISO 811-1981 using a SLT, PT, COLT, JT,
rate of increase of water pressure of 60 cm of water/min, and a spray PAT: Free
rating of ISO 4 or higher, based on ISO 4920-1981, all values taken in a
standard temperate atmosphere based on ISO 139-1973 using distilled
or fully deionized water at 20 2 C, the impregnated fabric weighing
250 g/m or more but not exceeding 400 g/m and valued at $4.50/m or
more, for use in the manufacture of jackets, coats or hats
5907.00.17 00 - - - -Other, for use in the manufacture of apparel KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5907.00.18 00 - - - -Other, not containing man-made fibres KGM 2% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 2%

59 - 8

5907.00.19 00 - - - -Other, containing man-made fibres KGM 2% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 2%
- - -Painted canvas being theatrical scenery, studio back-cloths or the like:
5907.00.21 00 - - - -Of a kind used as photographic, cinematographic or television studio KGM Free LDCT, GPT, UST, MT,
equipment CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
5908.00 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters,
candles or the like; incandescent gas mantles and tubular knitted gas
mantle fabric therefor, whether or not impregnated.
5908.00.10 00 - - -Textile wicks, whether or not plaited, processed or with core, for use in the KGM Free LDCT, GPT, UST, MT,
manufacture of wax candles or tapers or to be employed in oil-burning CIAT, CT, CRT, IT, NT,
sanctuary lamps SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 10%
5909.00 Textile hosepiping and similar textile tubing, with or without lining,
armour or accessories of other materials.
5909.00.10 00 - - -Fire hose MTR 12% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 10%
5909.00.90 00 - - -Other MTR 2% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
GPT: 2%
5910.00 Transmission or conveyor belts or belting, of textile material, whether or

not impregnated, coated, covered or laminated with plastics, or
reinforced with metal or other material.
- - -Conveyor belts:
5910.00.11 00 - - - -Cut to size, polyester wire, pasta dryer belts; KGM Free LDCT, GPT, UST, MT,
Endless conveyor belts with a tension rating of less than 40 kN/m; CIAT, CT, CRT, IT, NT,
Solid woven, PVC impregnated, fire-resistant belts for use underground SLT, PT, COLT, JT,
in mining PAT: Free

59 - 9

SLT, PT, COLT, JT,
PAT: Free
5910.00.20 00 - - -Transmission belting, of a thickness not exceeding 6.8 mm, excluding KGM Free LDCT, GPT, UST, MT,
belting of trapezoidal cross-section (V or multi V), whether or not CIAT, CT, CRT, IT, NT,
embossed, for use in the manufacture of transmission belts SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free
59.11 Textile products and articles, for technical uses, specified in Note 7 to
this Chapter.
5911.10 -Textile fabrics, felt and felt-lined woven fabrics, coated, covered or
laminated with rubber, leather or other material, of a kind used for card
clothing, and similar fabrics of a kind used for other technical
purposes, including narrow fabrics made of velvet impregnated with
rubber, for covering weaving spindles (weaving beams)
5911.10.10 00 - - -Blankets, lapping or blanketing to be employed in offset printing machinery KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
5911.10.20 00 - - -Belting, of a thickness not exceeding 2.8 mm and a width exceeding KGM Free LDCT, GPT, UST, MT,
350 mm, of nylon, polyester or aramid, for use in the manufacture of CIAT, CT, CRT, IT, NT,
conveyor belts; SLT, PT, COLT, JT,
Belts and developer sleeves for use in the manufacture of contact printers; PAT: Free
Other blankets, lapping or blanketing;
Transmission belting, excluding belting of trapezoidal cross-section (V or
multi V), whether or not embossed, for use in the manufacture of
transmission belts

COLT, JT, PAT: Free
GPT: 2%
5911.20 -Bolting cloth, whether or not made up
5911.20.10 00 - - -For sifting flour in flour mills; KGM Free LDCT, GPT, UST, MT,
For use in the manufacture of screens for printing CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
-Textile fabrics and felts, endless or fitted with linking devices, of a kind
used in paper-making or similar machines (for example, for pulp or
asbestos-cement):

59 - 10

5911.31 - -Weighing less than 650 g/m
5911.31.10 - - -Paper-making machine press felts and fabrics; Free LDCT, GPT, UST, MT,
Paper-making machine forming fabrics CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Paper-making machine press felts and fabrics....................................... KGM
20 - - - - -Paper-making machine forming fabrics .................................................. KGM

SLT, PT, COLT, JT,
PAT: Free
5911.32 - -Weighing 650 g/m or more
5911.32.10 - - -Paper-making machine press felts and fabrics; Free LDCT, GPT, UST, MT,
Paper-making machine forming fabrics CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Paper-making machine press felts and fabrics....................................... KGM
20 - - - - -Paper-making machine forming fabrics .................................................. KGM
5911.32.90 - - -Other Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Dryer felts and dryer fabrics ................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
5911.40 -Straining cloth of a kind used in oil presses or the like, including that of
human hair
5911.40.10 00 - - -Filtering fabric, solely of non-textured polyester filaments, with a loom KGM Free LDCT, GPT, UST, MT,
width exceeding 3 metres, for use in the manufacture of cesium formate CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
5911.90 -Other
5911.90.10 00 - - -Blankets, lapping or blanketing; KGM Free LDCT, GPT, UST, MT,
Filtering elements to be employed in milking machines; CIAT, CT, CRT, IT, NT,
Filters for use in the manufacture of cigarette-tow presses SLT, PT, COLT, JT,
PAT: Free
5911.90.20 00 - - -Other filters of a kind used on cigarette-tow presses KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

59 - 11

5911.90.90 00 - - -Other - Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

60 - i
Chapter 60
KNITTED OR CROCHETED FABRICS
Notes.
(a) Crochet lace of heading 58.04;
(b) Labels, badges or similar articles, knitted or crocheted, of heading 58.07; or
(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted
pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 60.01.
2. This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar
purposes.
3. Throughout the Nomenclature any reference to "knitted" goods includes a reference to stitch-bonded goods in which the
chain stitches are formed of textile yarn.

60 - 1

60.01 Pile fabrics, including "long pile" fabrics and terry fabrics, knitted or
crocheted.
6001.10 -"Long pile" fabrics
6001.10.10 00 - - -Weft pile fabrics, having a W-knit pile surface of nylon or polyester KGM Free LDCT, GPT, UST, MT,
filaments, for use in the manufacture of apparel CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
-Looped pile fabrics:
6001.21.00 00 - -Of cotton KGM 2% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
GPT: 2%
6001.22.10 00 - - -Weft knit fabrics, solely of brushed polyester fibres, of a width exceeding KGM Free LDCT, UST, MT, CIAT, CT,
175 cm, not impregnated, coated, covered or laminated, of a weight CRT, IT, NT, SLT, PT,
exceeding 260 g/m but not exceeding 290 g/m, for use in the COLT, JT, PAT: Free
manufacture of yarn

COLT, JT, PAT: Free
- - - - -Of a width exceeding 30 cm, not impregnated, coated, covered or
laminated:
11 - - - - - -Of polyesters, brushed......................................................................... KGM
12 - - - - - -Other, of polyesters.............................................................................. KGM
13 - - - - - -Of nylon or other polyamides ............................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
-Other:

60 - 2

COLT, JT, PAT: Free
GPT: 2%
6001.92.10 00 - - -Weft pile fabrics, having a W-knit pile surface of nylon or polyester KGM Free LDCT, GPT, UST, MT,
filaments, for use in the manufacture of apparel CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
6001.92.20 00 - - -Three-layer fabric consisting of a middle layer of cellular KGM Free LDCT, UST, MT, CIAT, CT,
polytetrafluoroethylene, having a woven nylon fabric with or without CRT, IT, NT, SLT, PT,
elastomeric yarns on one side and a knit pile fabric of polyester on the COLT, JT, PAT: Free
other side, for use in the manufacture of water-resistant or waterproof,
breathable recreational outerwear, including alpine hiking and climbing,
skiing or moutaineering apparel
6001.92.30 00 - - -Four-layer fabric consisting of a first layer of woven nylon fabric with or KGM Free LDCT, UST, MT, CIAT, CT,
without elastomeric yarns, a second layer of cellular CRT, IT, NT, SLT, PT,
polytetrafluoroethylene, a third layer of non-cellular polyurethane and a COLT, JT, PAT: Free
fourth layer of knit pile fabric of polyester, for use in the manufacture of
water-resistant or waterproof, breathable recreational outerwear, including
alpine hiking and climbing, skiing or moutaineering apparel
6001.92.40 00 - - -Warp pile fabric, cut, solely of polyester, including the ground fabric, KGM Free LDCT, UST, MT, CIAT, CT,
brushed, for use in the manufacture of coffin interiors CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
60.02 Knitted or crocheted fabrics of a width not exceeding 30 cm, containing

by weight 5% or more of elastomeric yarn or rubber thread, other than
those of heading 60.01.
6002.40 -Containing by weight 5% or more of elastomeric yarn but not

containing rubber thread
COLT, JT, PAT: Free

60 - 3

6002.40.40 00 - - -Other, knitted netting or lace, of vegetable textile fibres, not containing any KGM 2% LDCT, UST, MT, CIAT, CT,
other textile fibres CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
GPT: 2%

COLT, JT, PAT: Free
6002.90 -Other
- - -Knitted netting or lace, of vegetable textile fibres, not containing any other
textile fibres:
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%

COLT, JT, PAT: Free
60.03 Knitted or crocheted fabrics of a width not exceeding 30 cm, other than
those of heading 60.01 or 60.02.
6003.10.10 00 - - -Knitted tubing, napped, of a width not exceeding 11 cm when laid flat and KGM Free LDCT, GPT, UST, MT,
unstretched, for use in the manufacture of injection-moulded boots CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
- - -Other:
COLT, JT, PAT: Free

COLT, JT, PAT: Free
6003.20 -Of cotton
SLT, PT, COLT, JT,
PAT: Free

60 - 4

SLT, PT, COLT, JT,
PAT: Free
6003.20.40 00 - - -Other lace, solely of vegetable textile fibres KGM 2% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 2%

COLT, JT, PAT: Free
6003.30 -Of synthetic fibres
SLT, PT, COLT, JT,
PAT: Free
- - -Other:
COLT, JT, PAT: Free

COLT, JT, PAT: Free
6003.40 -Of artificial fibres
SLT, PT, COLT, JT,
PAT: Free
- - -Other:
COLT, JT, PAT: Free

COLT, JT, PAT: Free
6003.90 -Other
SLT, PT, COLT, JT,
PAT: Free

60 - 5

SLT, PT, COLT, JT,
PAT: Free
6003.90.40 00 - - -Other lace, solely of vegetable textile fibres KGM 2% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 2%

COLT, JT, PAT: Free
60.04 Knitted or crocheted fabrics of a width exceeding 30 cm, containing by

weight 5% or more of elastomeric yarn or rubber thread, other than
6004.10 -Containing by weight 5% or more of elastomeric yarn but not

containing rubber thread
- - -Lace of vegetable textile fibres, not containing any other textile fibres:
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 2%
6004.10.20 00 - - -Warp knit fabrics, lace-like, consisting of nylon filament yarns or polyester KGM Free LDCT, UST, MT, CIAT, CT,
filament yarns or mixtures thereof, with elastomeric yarns but not CRT, IT, NT, SLT, PT,
containing any other textile fibre, produced on a knitting machine using COLT, JT, PAT: Free
9 bars or more, for use in the manufacture of brassieres, camisoles,
teddies, chemises, bustiers and panties or briefs

COLT, JT, PAT: Free
6004.90 -Other
SLT, PT, COLT, JT,
PAT: Free
6004.90.30 00 - - -Other lace of vegetable textile fibres, not containing any other textile fibres KGM 2% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 2%

60 - 6

COLT, JT, PAT: Free
60.05 Warp knit fabrics (including those made on galloon knitting machines),
other than those of headings 60.01 to 60.04.
-Of cotton:
SLT, PT, COLT, JT,
PAT: Free
6005.21.30 00 - - -Other lace, solely of cotton or solely of cotton and other vegetable textile KGM 2% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 2%

COLT, JT, PAT: Free
6005.22 - -Dyed
SLT, PT, COLT, JT,
PAT: Free
COLT, JT, PAT: Free
GPT: 2%

COLT, JT, PAT: Free
SLT, PT, COLT, JT,
PAT: Free
COLT, JT, PAT: Free
GPT: 2%

COLT, JT, PAT: Free

60 - 7

6005.24 - -Printed
SLT, PT, COLT, JT,
PAT: Free
COLT, JT, PAT: Free
GPT: 2%

COLT, JT, PAT: Free
-Of synthetic fibres:
6005.31.10 00 - - -Containing 25% or more by weight of metallized yarn, for use in the KGM Free LDCT, GPT, UST, MT,
manufacture of clerical or ecclesiastical garments or vestments and CIAT, CT, CRT, IT, NT,
furnishing articles for decorating churches; SLT, PT, COLT, JT,
Knitted netting, to be employed in commercial fishing or in the commercial PAT: Free
harvesting of marine plants;
To be employed in greenhouse shading systems
6005.31.20 00 - - -Solely of polyester filaments and polyester monofilaments, open mesh, KGM Free LDCT, GPT, UST, MT,
treated with fire retardant material, for use in the manufacture of mesh CIAT, CT, CRT, IT, NT,
windows and ventilation for tents SLT, PT, COLT, JT,
PAT: Free
6005.31.30 00 - - -Of textured and non-textured polyester filament yarns, partially coated with KGM Free LDCT, UST, MT, CIAT, CT,
hot-melt adhesive, with a 4% minimum stretch in the warp and a 12% CRT, IT, NT, SLT, PT,
minimum stretch in the weft as measured by specification ASTM D3107- COLT, JT, PAT: Free
75, of a weight exceeding 70 g/m but not exceeding 95 g/m, for use in
6005.31.40 00 - - -Warp knit fabrics, of polyester filaments and polyester staple fibres, KGM Free LDCT, UST, MT, CIAT, CT,
partially coated with hot-melt adhesive, of a weight not exceeding 55 g/m, CRT, IT, NT, SLT, PT,
for use in the manufacture of apparel COLT, JT, PAT: Free
filament yarns or mixtures thereof, with or without elastomeric yarns but CRT, IT, NT, SLT, PT,
not containing any other textile fibre, produced on a knitting machine using COLT, JT, PAT: Free

COLT, JT, PAT: Free
6005.32 - -Dyed

60 - 8

PAT: Free
filament yarns or mixtures thereof, with or without elastomeric yarns but CRT, IT, NT, SLT, PT,
not containing any other textile fibre, produced on a knitting machine using COLT, JT, PAT: Free

COLT, JT, PAT: Free
PAT: Free
- - -Other:
COLT, JT, PAT: Free

COLT, JT, PAT: Free
6005.34 - -Printed

60 - 9

6005.34.20 00 - - -Solely of polyesters, printed, for use as ticking in the manufacture of KGM Free LDCT, GPT, UST, MT,
mattresses or mattress supports CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
PAT: Free
6005.34.60 00 - - -Stitch-bonded, warp knit fabrics, printed, of a blend of viscose rayon and KGM Free LDCT, GPT, UST, MT,
polyester staple fibres, stitch-bonded with nylon filament yarns, of a weight CIAT, CT, CRT, IT, NT,
of 100 g/m or more but not exceeding 150 g/m, for use in the SLT, PT, COLT, JT,
manufacture of mattresses, mattress supports or upholstered furniture PAT: Free

COLT, JT, PAT: Free
-Of artificial fibres:

COLT, JT, PAT: Free
6005.42 - -Dyed

60 - 10


COLT, JT, PAT: Free
- - -Other:
COLT, JT, PAT: Free

COLT, JT, PAT: Free
6005.44 - -Printed
6005.44.20 00 - - -Stitch-bonded, warp knit fabrics, printed, of a blend of viscose rayon and KGM Free LDCT, GPT, UST, MT,
polyester staple fibres, stitch-bonded with nylon filament yarns, of a weight CIAT, CT, CRT, IT, NT,
of 100 g/m or more but not exceeding 150 g/m, for use in the SLT, PT, COLT, JT,
manufacture of mattresses, mattress supports or upholstered furniture PAT: Free

COLT, JT, PAT: Free
6005.90 -Other
- - -Of wool or fine animal hair:
COLT, JT, PAT: Free

60 - 11

COLT, JT, PAT: Free
- - -Other:
COLT, JT, PAT: Free
6005.90.92 00 - - - -To be employed in greenhouse shading systems KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
60.06 Other knitted or crocheted fabrics.
6006.10.00 00 -Of wool or fine animal hair KGM Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
-Of cotton:
6006.21.10 00 - - -Circular knit, solely of cotton yarns measuring less than 100 decitex per KGM 2% LDCT, UST, MT, CIAT, CT,
single yarn (100 metric number or more per single yarn) CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
6006.22 - -Dyed
COLT, JT, PAT: Free
6006.22.20 00 - - -Solely of 2-ply cotton yarns, measuring 180 decitex or more per single KGM Free LDCT, UST, MT, CIAT, CT,
yarn but not exceeding 200 decitex, of a weight of 150 g/m or more but CRT, IT, NT, SLT, PT,
not exceeding 200 g/m, certified by the exporter to have been double- COLT, JT, PAT: Free
mercerized (yarns that have been mercerized, knit into a fabric and
subjected to a second mercerization process), for use in the manufacture
of golf jerseys

COLT, JT, PAT: Free

60 - 12

6006.23.10 00 - - -Solely of 2-ply cotton yarns of different colours, measuring per single yarn KGM Free LDCT, UST, MT, CIAT, CT,
180 decitex or less, of a weight of 100 g/m2 or more but not exceeding CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
200 g/m2, certified by the exporter to have been knit on a Jacquard
circular weft-knitting machine and to have been double mercerized (yarns
that have been mercerized, knit into a fabric and subjected to a second
mercerization process), for use in the manufacture of golf jerseys
- - -Circular knit, solely of cotton yarns measuring less than 100 decitex per
single yarn (100 metric number or more per single yarn):
COLT, JT, PAT: Free

COLT, JT, PAT: Free

COLT, JT, PAT: Free
6006.24 - -Printed
COLT, JT, PAT: Free

COLT, JT, PAT: Free
-Of synthetic fibres:
Napped and sheared, for use in the manufacture of coated or covered SLT, PT, COLT, JT,
fabrics with a leather-like coating of polyurethane on one or both sides, the PAT: Free
coating of which represents by weight 20% or more of the coated fabric

COLT, JT, PAT: Free
10 - - - - -Single knit, containing 85% or more by weight of polyesters ................. KGM
90 - - - - -Other ...................................................................................................... KGM
6006.32 - -Dyed

60 - 13

COLT, JT, PAT: Free
10 - - - - -Single knit, containing 85% or more by weight of polyesters ................. KGM
90 - - - - -Other KGM

COLT, JT, PAT: Free
6006.34 - -Printed

COLT, JT, PAT: Free
-Of artificial fibres:

COLT, JT, PAT: Free
6006.42 - -Dyed

COLT, JT, PAT: Free

60 - 14


COLT, JT, PAT: Free
6006.44 - -Printed

COLT, JT, PAT: Free
6006.90 -Other
COLT, JT, PAT: Free

COLT, JT, PAT: Free

61 - i
Chapter 61
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
Notes.
1. This Chapter applies only to made up knitted or crocheted articles.
(a) Goods of heading 62.12;
(b) Worn clothing or other worn articles of heading 63.09; or
(c) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).
3. For the purpose of headings 61.03 and 61.04:
(a) The term "suit" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in
identical fabric and comprising:
- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover
the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as
the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the
suit coat or jacket; and
- one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than
swimwear), a skirt or a divided skirt, having neither braces nor bibs.
All of the components of a "suit" must be of the same fabric construction, colour and composition; they must also be of
the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric
sewn into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together (for example, two pairs of
trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of
trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered
separately.
The term "suit" includes the following sets of garments, whether or not they fulfil all the above conditions:
- morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped
trousers;
- evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not
close and has narrow skirts cut in at the hips and hanging down behind;
- dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the
shirt front), but has shiny silk or imitation silk lapels.
(b) The term "ensemble" means a set of garments (other than suits and articles of heading 61.07, 61.08 or 61.09), composed
of several pieces made up in identical fabric, put up for retail sale, and comprising:
- one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second
upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and
- one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace
overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they
also must be of corresponding or compatible size. The term "ensemble" does not apply to track suits or ski suits, of
heading 61.12.

61 - ii
4. Headings 61.05 and 61.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of
tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each
direction counted on an area measuring at least 10 cm x 10 cm. Heading 61.05 does not cover sleeveless garments.
5. Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the
garment.
6. For the purpose of heading 61.11:
(a) The expression "babies' garments and clothing accessories" means articles for young children of a body height not
exceeding 86 cm;
(b) Articles which are, prima facie, classifiable both in heading 61.11 and in other headings of this Chapter are to be classified
in heading 61.11.
7. For the purpose of heading 61.12, "ski suits" means garments or sets of garments which, by their general appearance and
texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:
(a) a "ski overall", that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to
sleeves and a collar the ski overall may have pockets or footstraps; or
(b) a "ski ensemble", that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:
- one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper),
possibly with a waistcoat in addition, and
- one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.
The "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of
padded, sleeveless jacket worn over the overall.
All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and composition
whether or not of the same colour; they also must be of corresponding or compatible size.
8. Garments which are, prima facie, classifiable both in heading 61.13 and in other headings of this Chapter, excluding heading
61.11, are to be classified in heading 61.13.
9. Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and
those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the
cut of the garment clearly indicates that it is designed for one or other of the sexes.
Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be
classified in the headings covering women's or girls' garments.
10. Articles of this Chapter may be made of metal thread.

61 - 1

61.01 Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including

ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or
crocheted, other than those of heading 61.03.
6101.20.00 00 -Of cotton NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
6101.30.00 00 -Of man-made fibres NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
6101.90.00 00 -Of other textile materials NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
61.02 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks

(including ski-jackets), wind-cheaters, wind-jackets and similar articles,
knitted or crocheted, other than those of heading 61.04.
6102.10.00 00 -Of wool or fine animal hair NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
61.03 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and
brace overalls, breeches and shorts (other than swimwear), knitted or
crocheted.
6103.10 -Suits

61 - 2

6103.10.10 00 - - -Of wool or fine animal hair NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
6103.10.90 00 - - -Other NMB 18% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
-Ensembles:
6103.22.00 00 - -Of cotton NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
6103.23.00 00 - -Of synthetic fibres NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
6103.29.00 00 - -Of other textile materials NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
-Jackets and blazers:
6103.31.00 00 - -Of wool or fine animal hair NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%

61 - 3

6103.39.10 00 - - -Of artificial fibres NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
-Trousers, bib and brace overalls, breeches and shorts:
COLT, JT, PAT: Free
6103.42.00 - -Of cotton 18% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
- - - - -Men's:
11 - - - - - -Trousers, brushed or fleeced ............................................................... NMB
12 - - - - - -Other trousers, bib and brace overalls and breeches .......................... NMB
15 - - - - - -Shorts................................................................................................... NMB
20 - - - - -Boys'....................................................................................................... NMB
6103.43.00 - -Of synthetic fibres 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
- - - - -Men's:
11 - - - - - -Trousers, brushed or fleeced ............................................................... NMB
15 - - - - - -Shorts................................................................................................... NMB
20 - - - - -Boys'....................................................................................................... NMB
COLT, JT, PAT: Free
61.04 Women's or girls' suits, ensembles, jackets and blazers, dresses, skirts,
divided skirts, trousers, bib and brace overalls, breeches and shorts
(other than swimwear), knitted or crocheted.
-Suits:
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free

61 - 4

-Ensembles:
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
-Dresses:

61 - 5

COLT, JT, PAT: Free

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
10 - - - - -Containing spandex (elasthane)............................................................. NMB
- - - - -Other:
91 - - - - - -Women's .............................................................................................. NMB
92 - - - - - -Girls' ..................................................................................................... NMB
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
10 - - - - -Of polyesters containing spandex (elasthane) ....................................... NMB
20 - - - - -Other, of polyesters ................................................................................ NMB
90 - - - - -Other ...................................................................................................... NMB
6104.44.00 00 - -Of artificial fibres NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
COLT, JT, PAT: Free
-Skirts and divided skirts:
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free

61 - 6

COLT, JT, PAT: Free
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
- - - - -Leggings:
11 - - - - - -Containing spandex (elasthane)........................................................... NMB
19 - - - - - -Other .................................................................................................... NMB
- - - - -Other, for women:
21 - - - - - -Trousers, brushed or fleeced................................................................ NMB
25 - - - - - -Shorts ................................................................................................... NMB
- - - - -Other, for girls:
35 - - - - - -Trousers, bib and brace overalls and breeches ................................... NMB
36 - - - - - -Shorts ................................................................................................... NMB
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
- - - - -Leggings:
19 - - - - - -Other .................................................................................................... NMB
- - - - -Other, for women:
25 - - - - - -Trousers, bib and brace overalls and breeches ................................... NMB
26 - - - - - -Shorts ................................................................................................... NMB
30 - - - - -Other, for girls ......................................................................................... NMB
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
61.05 Men's or boys' shirts, knitted or crocheted.
6105.10.00 -Of cotton 18% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
- - - - -With tailored collar:
11 - - - - - -Men's.................................................................................................... NMB

61 - 7

12 - - - - - -Boys' .................................................................................................... NMB
- - - - -Other:
91 - - - - - -Men's.................................................................................................... NMB
92 - - - - - -Boys' .................................................................................................... NMB
6105.20.00 -Of man-made fibres 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
10 - - - - -With tailored collar, of polyesters ........................................................... NMB
20 - - - - -Other, of polyesters containing spandex (elasthane) ............................. NMB
90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
61.06 Women's or girls' blouses, shirts and shirt-blouses, knitted or

crocheted.

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
- - - - -Other:
91 - - - - - -Women's .............................................................................................. NMB
92 - - - - - -Girls' ..................................................................................................... NMB
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
10 - - - - -Of polyesters containing spandex (elasthane) ....................................... NMB
90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
61.07 Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes,

dressing gowns and similar articles, knitted or crocheted.
-Underpants and briefs:

61 - 8

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
80 - - - - -Other, containing 85% or more by weight of cotton................................ NMB
90 - - - - -Other ...................................................................................................... NMB
6107.12.00 - -Of man-made fibres 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
10 - - - - -Of polyesters .......................................................................................... NMB
- - - - -Of nylon or other polyamides:
29 - - - - - -Other .................................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free
-Nightshirts and pyjamas:

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
10 - - - - -Men's ...................................................................................................... NMB
20 - - - - -Boys'....................................................................................................... NMB
6107.22.00 00 - -Of man-made fibres NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
COLT, JT, PAT: Free
-Other:
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%

61 - 9

61.08 Women's or girls' slips, petticoats, briefs, panties, nightdresses,
pyjamas, ngligs, bathrobes, dressing gowns and similar articles,
knitted or crocheted.
-Slips and petticoats:
COLT, JT, PAT: Free
COLT, JT, PAT: Free
-Briefs and panties:

COLT, JT, PAT: Free
10 - - - - -Women's ................................................................................................ NMB
20 - - - - -Girls' ....................................................................................................... NMB
COLT, JT, PAT: Free
10 - - - - -Of nylon or other polyamides ................................................................. NMB
90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free
-Nightdresses and pyjamas:

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
10 - - - - -Women's ................................................................................................ NMB
20 - - - - -Girls' ....................................................................................................... NMB
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
11 - - - - - -Women's .............................................................................................. NMB
12 - - - - - -Girls' ..................................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free

61 - 10

-Other:
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
61.09 T-shirts, singlets and other vests, knitted or crocheted.

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
- - - - -Men's or boys':
11 - - - - - -T-shirts, all white, short sleeves, hemmed bottoms, round neckline,
without pockets, trim or embroidery ..................................................... NMB
12 - - - - - -Other T-shirts........................................................................................ NMB
19 - - - - - -Other .................................................................................................... NMB
- - - - -Women's or girls':
21 - - - - - -T-shirts, all white, short sleeves, hemmed bottoms, round neckline,
without pockets, trim or embroidery ..................................................... NMB
22 - - - - - -Other T-shirts........................................................................................ NMB
29 - - - - - -Other .................................................................................................... NMB
6109.90.00 -Of other textile materials 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
90 - - - - -Other ...................................................................................................... NMB
61.10 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or

crocheted.
-Of wool or fine animal hair:
6110.11 - -Of wool

61 - 11

6110.11.10 00 - - -Women's or girls', valued at not less than $20/kg NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
GPT: 16%

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
50 - - - - -Men's or boys' ........................................................................................ NMB
60 - - - - -Women's or girls'.................................................................................... NMB
6110.12 - -Of Kashmir (cashmere) goats
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
GPT: 16%

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
50 - - - - -Men's or boys' ........................................................................................ NMB
60 - - - - -Women's or girls'.................................................................................... NMB
6110.19 - -Other
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
GPT: 16%

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
- - - - -Brushed or fleeced:
11 - - - - - -Men's or boys' ...................................................................................... NMB
- - - - -Other, containing spandex (elasthane):
21 - - - - - -Men's or boys' ...................................................................................... NMB

61 - 12

22 - - - - - -Women's or girls' .................................................................................. NMB
- - - - -Other:
91 - - - - - -Men's or boys' ...................................................................................... NMB
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
10 - - - - -Of acrylic or modacrylic, brushed or fleeced .......................................... NMB
- - - - -Other, of acrylic or modacrylic:
21 - - - - - -Men's or boys' ...................................................................................... NMB
- - - - -Other, brushed or fleeced:
71 - - - - - -Men's or boys' ...................................................................................... NMB
- - - - -Other, containing spandex (elasthane):
81 - - - - - -Men's or boys' ...................................................................................... NMB
- - - - -Other:
91 - - - - - -Men's or boys' ...................................................................................... NMB
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
61.11 Babies' garments and clothing accessories, knitted or crocheted.
6111.20.00 -Of cotton Free AUT, NZT, LDCT, UST,

SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Trousers, bib and brace overalls, breeches and coveralls ..................... NMB
20 - - - - -Shirts, T-shirts, blouses, pullovers and cardigans .................................. NMB
30 - - - - -Sleepwear and underwear ..................................................................... NMB
50 - - - - -Hosiery ................................................................................................... PAR
60 - - - - -Clothing accessories .............................................................................. NMB
90 - - - - -Other ...................................................................................................... NMB
6111.30.00 -Of synthetic fibres Free AUT, NZT, LDCT, UST,

SLT, PT, COLT, JT,
PAT: Free
30 - - - - -Sleepwear and underwear ..................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
6111.90.00 00 -Of other textile materials NMB Free AUT, NZT, LDCT, UST,
SLT, PT, COLT, JT,
PAT: Free
61.12 Track suits, ski suits and swimwear, knitted or crocheted.

61 - 13

-Track suits:
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
6112.20.00 00 -Ski suits NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
-Men's or boys' swimwear:
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
-Women's or girls' swimwear:
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
- - - - -Containing spandex (elasthane):
11 - - - - - -Of nylon or other polyamides ............................................................... NMB
12 - - - - - -Of polyesters........................................................................................ NMB
19 - - - - - -Other .................................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB

61 - 14

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
6113.00 Garments, made up of knitted or crocheted fabrics of heading 59.03,

59.06 or 59.07.
6113.00.10 00 - - -Protective suits, to be employed in a noxious atmosphere NMB Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
6113.00.20 00 - - -Diving suits NMB 10% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 6%

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
61.14 Other garments, knitted or crocheted.
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
61.15 Panty hose, tights, stockings, socks and other hosiery, including
graduated compression hosiery (for example, stockings for varicose
veins) and footwear without applied soles, knitted or crocheted.
6115.10 -Graduated compression hosiery (for example, stockings for varicose

veins)
6115.10.10 00 - - -Panty hose and tights PAR 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
- - -Other:

61 - 15

6115.10.91 00 - - - -Of wool or fine animal hair PAR 16% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 13%
6115.10.99 00 - - - -Other PAR 16% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
AUT: 16%
NZT: 16%
-Other panty hose and tights:
6115.21.00 - -Of synthetic fibres, measuring per single yarn less than 67 decitex 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
- - - - -Of nylon:
13 - - - - - -Containing spandex (elasthane) .......................................................... PAR
19 - - - - - -Other .................................................................................................... PAR
90 - - - - -Other ...................................................................................................... PAR
6115.22.00 - -Of synthetic fibres, measuring per single yarn 67 decitex or more 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
10 - - - - -Containing spandex (elasthane)............................................................. PAR
90 - - - - -Other ...................................................................................................... PAR
6115.29.00 00 - -Of other textile materials PAR 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
6115.30.00 00 -Other women's full-length or knee-length hosiery, measuring per single PAR 16% LDCT, UST, MT, CIAT, CT,
yarn less than 67 decitex CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
AUT: 16%
NZT: 16%
-Other:
6115.94.00 00 - -Of wool or fine animal hair PAR 16% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 13%

COLT, JT, PAT: Free
AUT: 16%
NZT: 16%
- - - - -Containing spandex (elasthane):
11 - - - - - -Men's or boys' ...................................................................................... PAR
12 - - - - - -Women's or girls'.................................................................................. PAR
- - - - -Other:
91 - - - - - -Men's or boys' ...................................................................................... PAR
92 - - - - - -Women's or girls'.................................................................................. PAR

61 - 16

COLT, JT, PAT: Free
AUT: 16%
NZT: 16%
- - - - -Men's or boys', containing spandex (elasthane):
11 - - - - - -Of acrylic or modacrylic ........................................................................ PAR
19 - - - - - -Other .................................................................................................... PAR
20 - - - - -Men's or boys', not containing spandex (elasthane)............................... PAR
- - - - -Women's or girls', containing spandex (elasthane):
32 - - - - - -Of nylon or other polyamides ............................................................... PAR
39 - - - - - -Other .................................................................................................... PAR
40 - - - - -Women's or girls', not containing spandex (elasthane) .......................... PAR
6115.99.00 - -Of other textile materials 16% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 16%
NZT: 16%
10 - - - - -Men's or boys'......................................................................................... PAR
20 - - - - -Women's or girls' .................................................................................... PAR
61.16 Gloves, mittens and mitts, knitted or crocheted.
6116.10.00 -Impregnated, coated or covered with plastics or rubber 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 16.5%
10 - - - - -With plastics ........................................................................................... PAR
20 - - - - -With rubber ............................................................................................. PAR
-Other:
6116.91.00 00 - -Of wool or fine animal hair PAR 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 16.5%

COLT, JT, PAT: Free
GPT: 16.5%
10 - - - - -Work ....................................................................................................... PAR
90 - - - - -Other ...................................................................................................... PAR
COLT, JT, PAT: Free
GPT: 16.5%
10 - - - - -Work ....................................................................................................... PAR
- - - - -Other, for women's or girls':
49 - - - - - -Other .................................................................................................... PAR
90 - - - - -Other ...................................................................................................... PAR

61 - 17

6116.99.00 00 - -Of other textile materials PAR 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 16.5%
61.17 Other made up clothing accessories, knitted or crocheted; knitted or

crocheted parts of garments or of clothing accessories.
6117.10 -Shawls, scarves, mufflers, mantillas, veils and the like
6117.10.10 00 - - -Prayer shawls NMB Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
6117.80 -Other accessories
6117.80.10 00 - - -Badges and the like; - 12% LDCT, UST, MT, CIAT, CT,
Belts CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
GPT: 10%
6117.80.90 00 - - -Other - 18% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
6117.90 -Parts
6117.90.10 00 - - -Inserts for use in the manufacture of cycling shorts; - Free LDCT, GPT, UST, MT,
Of protective suits, to be employed in a noxious atmosphere; CIAT, CT, CRT, IT, NT,
Of prayer shawls; SLT, PT, COLT, JT,
Sleeve cuffs and collars, solely of fabric of tariff item No. 6006.23.10, for PAT: Free
use in the manufacture of golf jerseys
6117.90.20 00 - - -Of diving suits - 10% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 5%

COLT, JT, PAT: Free
GPT: 16.5%

62 - i
Chapter 62
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES,

NOT KNITTED OR CROCHETED
Notes.
1. This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles
(other than those of heading 62.12).
(a) Worn clothing or other worn articles of heading 63.09; or
(b) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).
3. For the purposes of heading 62.03 and 62.04:
(a) The term "suit" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in
identical fabric and comprising:
- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover
the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as
the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the
suit coat or jacket; and
- one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than
swimwear), a skirt or a divided skirt, having neither braces nor bibs.
All of the components of a "suit" must be of the same fabric construction, colour and composition; they must also be of
the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric
sewn into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together (for example, two pairs of
trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of
trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered
separately.
The term "suit" includes the following sets of garments, whether or not they fulfil all the above conditions:
- morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped
trousers;
- evening dress (tailcoat), generally made of black cloth, the jacket of which is relatively short at the front, does not close
and has narrow skirts cut in at the hips and hanging down behind;
- dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the
shirt front), but has shiny silk or imitation silk lapels.
(b) The term "ensemble" means a set of garments (other than suits and articles of heading 62.07 or 62.08) composed of
several pieces made up in identical fabric, put up for retail sale, and comprising:
- one garment designed to cover the upper part of the body with the exception of waistcoats which may also form a
second upper garment, and
- one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace
overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they
also must be of corresponding or compatible size. The term "ensemble" does not apply to track suits or ski suits, of
heading 62.11.

62 - ii
4. For the purpose of heading 62.09:
(a) The expression "babies' garments and clothing accessories" means articles for young children of a body height not
exceeding 86 cm
(b) Articles which are, prima facie, classifiable both in heading 62.09 and in other headings of this Chapter are to be classified
in heading 62.09.
5. Garments which are, prima facie, classifiable both in heading 62.10 and in other headings of this Chapter, excluding heading
62.09, are to be classified in heading 62.10.
6. For the purpose of heading 62.11, "ski suits" means garments or sets of garments which, by their general appearance and
texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:
(a) a "ski overall", that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to
sleeves and a collar the ski overall may have pockets or footstraps; or
(b) a "ski ensemble", that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:
- one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper),
possibly with a waistcoat in addition, and
- one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.
The "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of
padded, sleeveless jacket worn over the overall.
All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and composition
whether or not of the same colour; they also must be of corresponding or compatible size.
7. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm, are to be classified
as handkerchiefs (heading 62.13). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading 62.14.
8. Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and
those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the
cut of the garment clearly indicates that it is designed for one or other of the sexes.
Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be
classified in the headings covering women's or girls' garments.
9. Articles of this Chapter may be made of metal thread.

62 - 1

62.01 Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including

ski-jackets), wind-cheaters, wind-jackets and similar articles, other than
-Overcoats, raincoats, car-coats, capes, cloaks and similar articles:
COLT, JT, PAT: Free
COLT, JT, PAT: Free
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
-Other:
COLT, JT, PAT: Free
AUT: 13.5%
NZT: 13.5%
6201.92 - -Of cotton
6201.92.10 00 - - -Men's ski-jackets, solely of cotton NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
20 - - - - -Anoraks, including ski-jackets ................................................................ NMB
40 - - - - -Wind-cheaters, wind-jackets and similar articles, excluding ski-jackets. NMB
COLT, JT, PAT: Free
AUT: 12.5%
NZT: 12.5%
- - - - -Anoraks, including ski-jackets:
24 - - - - - -Containing 85% or more by weight of polyesters................................. NMB
29 - - - - - -Other .................................................................................................... NMB
- - - - -Wind-cheaters, wind-jackets and similar articles, excluding ski-jackets:

62 - 2

34 - - - - - -Containing 85% or more by weight of polyesters ................................. NMB
35 - - - - - -Of polyesters ........................................................................................ NMB
39 - - - - - -Other .................................................................................................... NMB
COLT, JT, PAT: Free
62.02 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks

(including ski-jackets), wind-cheaters, wind-jackets and similar articles,
other than those of heading 62.04.
-Overcoats, raincoats, car-coats, capes, cloaks and similar articles:
COLT, JT, PAT: Free
AUT: 13.5%
NZT: 13.5%
COLT, JT, PAT: Free
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
40 - - - - -Containing 85% or more by weight of polyesters ................................... NMB
90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free
GPT: 10%
-Other:
COLT, JT, PAT: Free

COLT, JT, PAT: Free
10 - - - - -Women's wind-cheaters, wind-jackets and similar articles, excluding
ski-jackets............................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB

62 - 3

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
- - - - -Anoraks, including ski-jackets:
29 - - - - - -Other .................................................................................................... NMB
- - - - -Wind-cheaters, wind-jackets and similar articles, excluding ski-jackets:
39 - - - - - -Other .................................................................................................... NMB
COLT, JT, PAT: Free
62.03 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and
brace overalls, breeches and shorts (other than swimwear).
-Suits:
COLT, JT, PAT: Free
AUT: 13.5%
NZT: 13.5%
COLT, JT, PAT: Free
AUT: 12.5%
NZT: 12.5%
90 - - - - -Other ...................................................................................................... NMB
6203.19.10 00 - - -Of cotton or of artificial fibres NMB 17% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
-Ensembles:
COLT, JT, PAT: Free

62 - 4

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free

COLT, JT, PAT: Free
COLT, JT, PAT: Free
AUT: 13.5%
NZT: 13.5%
COLT, JT, PAT: Free
COLT, JT, PAT: Free
AUT: 12%
NZT: 12%
90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free

COLT, JT, PAT: Free
COLT, JT, PAT: Free
AUT: 13.5%
NZT: 13.5%

COLT, JT, PAT: Free

62 - 5

10 - - - - -Bib and brace overalls............................................................................ NMB
- - - - -Trousers and breeches, of denim:
41 - - - - - -Men's.................................................................................................... NMB
42 - - - - - -Boys' .................................................................................................... NMB
- - - - -Other trousers and breeches:
61 - - - - - -Men's.................................................................................................... NMB
62 - - - - - -Boys' .................................................................................................... NMB
- - - - -Shorts:
81 - - - - - -Men's.................................................................................................... NMB
82 - - - - - -Boys' .................................................................................................... NMB
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
- - - - -Trousers and breeches:
12 - - - - - -Of polyesters, mixed mainly or solely with wool or fine animal hair ..... NMB
13 - - - - - -Other, of polyesters.............................................................................. NMB
19 - - - - - -Other .................................................................................................... NMB
- - - - -Shorts:
79 - - - - - -Other .................................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
20 - - - - -Trousers and breeches .......................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
62.04 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts,

divided skirts, trousers, bib and brace overalls, breeches and shorts
(other than swimwear).
-Suits:
COLT, JT, PAT: Free
AUT: 13.5%
NZT: 13.5%
COLT, JT, PAT: Free
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%

62 - 6

COLT, JT, PAT: Free
AUT: 12.5%
NZT: 12.5%

COLT, JT, PAT: Free
AUT: 12.5%
NZT: 12.5%
-Ensembles:
COLT, JT, PAT: Free
AUT: 13.5%
NZT: 13.5%
COLT, JT, PAT: Free
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
AUT: 15%
NZT: 15%
COLT, JT, PAT: Free
AUT: 13.5%
NZT: 13.5%
COLT, JT, PAT: Free
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%

62 - 7

20 - - - - -Other, of polyesters, mixed mainly or solely with wool or fine animal hair NMB
90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free

COLT, JT, PAT: Free
-Dresses:
COLT, JT, PAT: Free
AUT: 13.5%
NZT: 13.5%
COLT, JT, PAT: Free
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
- - - - -Containing 85% or more by weight of polyesters:
11 - - - - - -Women's .............................................................................................. NMB
12 - - - - - -Girls' ..................................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
6204.44.00 00 - -Of artificial fibres NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
GPT: 10%
-Skirts and divided skirts:
COLT, JT, PAT: Free
AUT: 13.5%
NZT: 13.5%

62 - 8

COLT, JT, PAT: Free
10 - - - - -Of denim ................................................................................................. NMB
- - - - -Other:
91 - - - - - -Women's .............................................................................................. NMB
92 - - - - - -Girls' ..................................................................................................... NMB
COLT, JT, PAT: Free
AUT: 12.5%
NZT: 12.5%
20 - - - - -Other, of polyesters, mixed mainly or solely with wool or fine animal hair NMB
90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free
AUT: 13.5%
NZT: 13.5%

COLT, JT, PAT: Free
AUT: 13.5%
NZT: 13.5%
COLT, JT, PAT: Free
AUT: 13.5%
NZT: 13.5%

COLT, JT, PAT: Free
- - - - -Trousers and breeches, of denim:
41 - - - - - -Women's .............................................................................................. NMB
42 - - - - - -Girls' ..................................................................................................... NMB
50 - - - - -Trousers and breeches, of corduroy....................................................... NMB
- - - - -Other trousers and breeches, of cotton:
61 - - - - - -Women's .............................................................................................. NMB
62 - - - - - -Girls' ..................................................................................................... NMB
70 - - - - -Shorts, of denim ..................................................................................... NMB
- - - - -Other shorts, of cotton:
81 - - - - - -Women's .............................................................................................. NMB
82 - - - - - -Girls' ..................................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB

62 - 9

COLT, JT, PAT: Free
AUT: 11.5%
NZT: 11.5%
12 - - - - - -Of polyesters, mixed mainly or solely with wool or fine animal hair ..... NMB
19 - - - - - -Other .................................................................................................... NMB
- - - - -Shorts:
79 - - - - - -Other .................................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free
AUT: 14%
NZT: 14%
21 - - - - - -Of artificial fibres .................................................................................. NMB
29 - - - - - -Other .................................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
62.05 Men's or boys' shirts.

COLT, JT, PAT: Free
- - - - -With tailored collar, containing 85% or more by weight of cotton:
11 - - - - - -Men's.................................................................................................... NMB
12 - - - - - -Boys' .................................................................................................... NMB
20 - - - - -Other, containing 85% or more by weight of cotton ............................... NMB
30 - - - - -Other, with tailored collar........................................................................ NMB
90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
10 - - - - -With tailored collar, containing 85% or more by weight of polyesters .... NMB
30 - - - - -Other, with tailored collar, of polyesters ................................................. NMB
50 - - - - -Other, with tailored collar........................................................................ NMB
90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free
AUT: 13.5%
NZT: 13.5%

62 - 10

COLT, JT, PAT: Free
AUT: 13.5%
NZT: 13.5%
GPT: 10%
62.06 Women's or girls' blouses, shirts and shirt-blouses.
6206.10.00 00 -Of silk or silk waste NMB 16% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 10%
6206.20.00 00 -Of wool or fine animal hair NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
10 - - - - -Containing 85% or more by weight of cotton.......................................... NMB
90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
20 - - - - -Other, of polyesters, mixed mainly or solely with cotton......................... NMB
90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free
62.07 Men's or boys' singlets and other vests, underpants, briefs, nightshirts,
pyjamas, bathrobes, dressing gowns and similar articles.
-Underpants and briefs:
COLT, JT, PAT: Free
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
-Nightshirts and pyjamas:

62 - 11

COLT, JT, PAT: Free
10 - - - - -Flannelette ............................................................................................. NMB
90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
GPT: 10%
-Other:
COLT, JT, PAT: Free
6207.99.10 00 - - -Of man-made fibres NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%

COLT, JT, PAT: Free
62.08 Women's or girls' singlets and other vests, slips, petticoats, briefs,
panties, nightdresses, pyjamas, ngligs, bathrobes, dressing gowns
and similar articles.
-Slips and petticoats:
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
-Nightdresses and pyjamas:

COLT, JT, PAT: Free

62 - 12

10 - - - - -Flannelette.............................................................................................. NMB
90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free
GPT: 10%
-Other:
COLT, JT, PAT: Free
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free
GPT: 10%
62.09 Babies' garments and clothing accessories.
6209.20.00 -Of cotton Free LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
20 - - - - -Trousers, bib and brace overalls, breeches and coveralls ..................... NMB
90 - - - - -Other ...................................................................................................... NMB
6209.30.00 -Of synthetic fibres Free AUT, NZT, LDCT, UST,

SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Coats, snowsuits and similar garments .................................................. NMB
90 - - - - -Other ...................................................................................................... NMB
6209.90.10 00 - - -Of wool or fine animal hair NMB Free LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

62 - 13

6209.90.90 00 - - -Other NMB Free AUT, NZT, LDCT, UST,
SLT, PT, COLT, JT,
PAT: Free
62.10 Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or

59.07.
6210.10 -Of fabrics of heading 56.02 or 56.03
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
AUT: 14.5%
NZT: 14.5%
6210.20.00 00 -Other garments, of the type described in subheadings 6201.11 to NMB 18% LDCT, UST, MT, CIAT, CT,
6201.19 CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
AUT: 12%
NZT: 12%
6210.30.00 00 -Other garments, of the type described in subheadings 6202.11 to NMB 18% LDCT, UST, MT, CIAT, CT,
6202.19 CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
AUT: 12%
NZT: 12%
6210.40 -Other men's or boys' garments
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
AUT: 12.5%
NZT: 12.5%
10 - - - - -Snowsuits and similar articles ................................................................ NMB
90 - - - - -Other ...................................................................................................... NMB
6210.50 -Other women's or girls' garments
SLT, PT, COLT, JT,
PAT: Free

62 - 14

COLT, JT, PAT: Free
AUT: 12.5%
NZT: 12.5%
10 - - - - -Snowsuits and similar articles ................................................................ NMB
90 - - - - -Other ...................................................................................................... NMB
62.11 Track suits, ski suits and swimwear; other garments.
-Swimwear:
6211.11.00 - -Men's or boys' 18% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
90 - - - - -Other ...................................................................................................... NMB
6211.12 - -Women's or girls'
6211.12.10 00 - - -Specially designed for incorporating breast prostheses NMB Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
6211.20.00 00 -Ski suits NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
-Other garments, men's or boys':

COLT, JT, PAT: Free
10 - - - - -Coveralls ................................................................................................ NMB
90 - - - - -Other ...................................................................................................... NMB
6211.33.10 00 - - -Clerical or ecclesiastical garments or vestments NMB 7.5% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 6.5%

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
10 - - - - -Of nylon .................................................................................................. NMB

62 - 15

21 - - - - - -Coveralls .............................................................................................. NMB
22 - - - - - -Smocks and similar professional or shop coats ................................... NMB
29 - - - - - -Other .................................................................................................... NMB
- - - - -Of other man-made fibres:
91 - - - - - -Coveralls .............................................................................................. NMB
99 - - - - - -Other .................................................................................................... NMB
COLT, JT, PAT: Free

COLT, JT, PAT: Free
-Other garments, women's or girls':
COLT, JT, PAT: Free
6211.43.10 00 - - -Saris NMB 6% LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
COLT, JT, PAT: Free
GPT: 6.5%

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
21 - - - - - -Coveralls .............................................................................................. NMB
22 - - - - - -Smocks and similar professional or shop coats ................................... NMB
29 - - - - - -Other .................................................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
6211.49.10 00 - - -Saris NMB 6% LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

62 - 16

COLT, JT, PAT: Free
GPT: 6.5%
- - -Other:
6211.49.91 00 - - - -Of wool or fine animal hair NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
6211.49.99 00 - - - -Other NMB 17% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
62.12 Brassires, girdles, corsets, braces, suspenders, garters and similar

articles and parts thereof, whether or not knitted or crocheted.
6212.10.00 -Brassires 18% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
10 - - - - -Of cotton ................................................................................................. DZN
20 - - - - -Of man-made fibres................................................................................ DZN
90 - - - - -Other ...................................................................................................... DZN
6212.20.00 00 -Girdles and panty-girdles DZN 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
6212.30.00 00 -Corselettes DZN 18% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
6212.90.00 00 -Other DZN 18% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
AUT: 11.5%
NZT: 11.5%
62.13 Handkerchiefs.
6213.20.00 00 -Of cotton DZN 9% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
GPT: 8%
6213.90.10 00 - - -Of silk or silk waste DZN 9% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 8%
6213.90.90 00 - - -Other DZN 13% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free

62 - 17

62.14 Shawls, scarves, mufflers, mantillas, veils and the like.
6214.10 -Of silk or silk waste

SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
GPT: 8%

SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
AUT: 13.5%
NZT: 13.5%
6214.30 -Of synthetic fibres

SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
20 - - - - -Of acrylic or modacrylic.......................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
6214.40.00 00 -Of artificial fibres NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 12.5%
NZT: 12.5%
COLT, JT, PAT: Free
AUT: 14.5%
NZT: 14.5%
62.15 Ties, bow ties and cravats.

62 - 18

6215.10.00 00 -Of silk or silk waste DZN 16% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 10%
6215.20.00 00 -Of man-made fibres DZN 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
6215.90.00 00 -Of other textile materials DZN 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
6216.00.00 Gloves, mittens and mitts. 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 16.5%
10 - - - - -Work ....................................................................................................... PAR
- - - - -Other:
91 - - - - - -Men's or boys' ...................................................................................... PAR
62.17 Other made up clothing accessories; parts of garments or of clothing

accessories, other than those of heading 62.12.
6217.10 -Accessories
6217.10.10 00 - - -For clerical or ecclesiastical garments or vestments - 7.5% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 6.5%

COLT, JT, PAT: Free
6217.90 -Parts
6217.90.10 00 - - -Of protective suits to be employed in a noxious atmosphere; - Free LDCT, UST, MT, CIAT, CT,
Of prayer shawls CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
6217.90.90 00 - - -Other - Free AUT, NZT, LDCT, UST,

SLT, PT, COLT, JT,
PAT: Free

63 - i
Chapter 63
OTHER MADE UP TEXTILE ARTICLES; SETS;

WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
Notes.
1. Sub-Chapter I applies only to made up articles, of any textile fabric.
2. Sub-Chapter I does not cover:
(a) Goods of Chapters 56 to 62; or
(b) Worn clothing or other worn articles of heading 63.09.
3. Heading 63.09 applies only to the following goods:
(a) Articles of textile materials:
(i) Clothing and clothing accessories, and parts thereof;
(ii) Blankets and travelling rugs;
(iii) Bed linen, table linen, toilet linen and kitchen linen;
(iv) Furnishing articles, other than carpets of heading 57.01 to 57.05 and tapestries of heading 58.05;
(b) Footwear and headgear of any material other than asbestos.
In order to be classified in this heading, the articles mentioned above must comply with both of the following
requirements:
(i) they must show signs of appreciable wear, and
(ii) they must be presented in bulk or in bales, sacks or similar packings.

63 - 1

I. -OTHER MADE UP TEXTILE ARTICLES
63.01 Blankets and travelling rugs.
6301.10.00 00 -Electric blankets NMB 17% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 12.5%
NZT: 12.5%
6301.20.00 00 -Blankets (other than electric blankets) and travelling rugs, of wool or of KGM 17% LDCT, UST, MT, CIAT, CT,
fine animal hair CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
AUT: 12.5%
NZT: 12.5%
GPT: 12%
6301.30.00 00 -Blankets (other than electric blankets) and travelling rugs, of cotton KGM 17% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 15%
NZT: 15%
6301.40.00 -Blankets (other than electric blankets) and travelling rugs, of synthetic 17% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 12.5%
NZT: 12.5%
GPT: 12%
10 - - - - -Of acrylic or modacrylic.......................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
6301.90.00 00 -Other blankets and travelling rugs KGM 17% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 12.5%
NZT: 12.5%
GPT: 12%
63.02 Bed linen, table linen, toilet linen and kitchen linen.
6302.10.00 00 -Bed linen, knitted or crocheted NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
-Other bed linen, printed:

COLT, JT, PAT: Free
- - - - -Flannelette:
13 - - - - - -Bed sheet and pillow case sets............................................................ NMB

63 - 2

19 - - - - - -Other .................................................................................................... NMB
- - - - -Percale:
23 - - - - - -Bed sheet and pillow case sets ............................................................ NMB
29 - - - - - -Other .................................................................................................... NMB
- - - - -Other, including muslin:
91 - - - - - -Bed sheets ........................................................................................... NMB
99 - - - - - -Other .................................................................................................... NMB
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
COLT, JT, PAT: Free
-Other bed linen:

COLT, JT, PAT: Free
- - - - -Flannelette:
19 - - - - - -Other .................................................................................................... NMB
- - - - -Percale:
21 - - - - - -Bed sheets ........................................................................................... NMB
29 - - - - - -Other .................................................................................................... NMB
- - - - -Other, including muslin:
91 - - - - - -Bed sheets ........................................................................................... NMB
99 - - - - - -Other .................................................................................................... NMB
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
10 - - - - -Bed sheets.............................................................................................. NMB
20 - - - - -Bed sheets and pillow case sets ............................................................ NMB
90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free
AUT: 15%
NZT: 15%
6302.40.00 00 -Table linen, knitted or crocheted KGM 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
-Other table linen:

63 - 3


COLT, JT, PAT: Free
10 - - - - -Tablecloths ............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
6302.53.10 00 - - -For decorating churches KGM 7.5% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 6.5%

COLT, JT, PAT: Free
11 - - - - - -Tablecloths ........................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
6302.59.10 00 - - -Of flax KGM 9% LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

COLT, JT, PAT: Free
6302.60.00 -Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, 17% LDCT, UST, MT, CIAT, CT,
of cotton CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
10 - - - - -Towels and sheets, bath......................................................................... KGM
20 - - - - -Towels, tea (dish) ................................................................................... KGM
30 - - - - -Washcloths............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
-Other:
COLT, JT, PAT: Free
6302.93.00 00 - -Of man-made fibres KGM 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
AUT: 11%
NZT: 11%

63 - 4

6302.99.10 00 - - -Of flax KGM 16% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 12%

COLT, JT, PAT: Free
63.03 Curtains (including drapes) and interior blinds; curtain or bed valances.
-Knitted or crocheted:
6303.12.00 00 - -Of synthetic fibres KGM 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
COLT, JT, PAT: Free
-Other:

COLT, JT, PAT: Free
10 - - - - -Curtains, including drapes ...................................................................... KGM
20 - - - - -Interior blinds; Curtain or bed valances .................................................. KGM
6303.92 - -Of synthetic fibres
6303.92.10 00 - - -Made up from fabrics of tariff item No. 5407.61.19 KGM 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
- - - - -Containing 85% or more by weight of polyesters:
11 - - - - - -Curtains, including drapes.................................................................... KGM
12 - - - - - -Interior blinds; Curtain or bed valances................................................ KGM
50 - - - - -Curtains, including drapes, of polyesters, mixed mainly or solely with
cotton...................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
COLT, JT, PAT: Free
63.04 Other furnishing articles, excluding those of heading 94.04.
-Bedspreads:
6304.11.00 00 - -Knitted or crocheted NMB 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

63 - 5

6304.19.00 00 - -Other NMB 18% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
-Other:
6304.91 - -Knitted or crocheted
6304.91.10 00 - - -Seat covers for motor vehicles KGM 15.5% CCCT, LDCT, UST, MT,
PAT: Free

COLT, JT, PAT: Free
6304.92 - -Not knitted or crocheted, of cotton
PAT: Free

COLT, JT, PAT: Free
6304.93 - -Not knitted or crocheted, of synthetic fibres
PAT: Free

COLT, JT, PAT: Free
AUT: 11%
NZT: 11%
90 - - - - -Other ...................................................................................................... KGM
6304.99 - -Not knitted or crocheted, of other textile materials
PAT: Free

COLT, JT, PAT: Free
AUT: 13.5%
NZT: 13.5%

63 - 6

63.05 Sacks and bags, of a kind used for the packing of goods.
6305.10.00 00 -Of jute or of other textile bast fibres of heading 53.03 KGM 5% LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
6305.20.00 00 -Of cotton KGM 17% LDCT, UST, MT, CIAT, CT,
PAT: Free
COLT: 7%
-Of man-made textile materials:
6305.32.00 00 - -Flexible intermediate bulk containers KGM 18% LDCT, UST, MT, CIAT, CT,
PAT: Free
COLT: 7.5%
6305.33.00 - -Other, of polyethylene or polypropylene strip or the like 18% LDCT, UST, MT, CIAT, CT,
PAT: Free
COLT: 7.5%
10 - - - - -Impregnated, coated, covered or laminated ........................................... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
COLT: 7.5%
6305.90.00 00 -Of other textile materials KGM 5% LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
63.06 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or
landcraft; camping goods.
-Tarpaulins, awnings and sunblinds:
6306.12.00 00 - -Of synthetic fibres KGM 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
6306.19.00 00 - -Of other textile materials - 17% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
-Tents:
COLT, JT, PAT: Free

63 - 7

90 - - - - -Other ...................................................................................................... NMB
COLT, JT, PAT: Free
6306.30.00 00 -Sails KGM 16% LDCT, UST, MT, CIAT, CT,

COLT, JT, PAT: Free
GPT: 10%
6306.40.00 00 -Pneumatic mattresses NMB 12% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 8%
6306.90 -Other
6306.90.10 00 - - -Of cotton KGM 17% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
63.07 Other made up articles, including dress patterns.
6307.10 -Floor-cloths, dish-cloths, dusters and similar cleaning cloths
6307.10.10 00 - - -Industrial shop towels, hemmed, of a width of 43 cm or more but not KGM 17% LDCT, GPT, UST, MT,
exceeding 56 cm and a length of 43 cm or more but not exceeding 61 cm, CIAT, CT, CRT, IT, NT,
of unbleached woven fabrics solely of cotton or of cotton and man-made SLT, PT, COLT, JT,
fibres, measuring per single yarn 420 decitex to 1,000 decitex and having PAT: Free
not less than 78 yarns but not more than 133 yarns per 10 cm in the warp
and not less than 78 yarns but not more than 137 yarns per 10 cm in the
weft, of a weight of 135 g/m or more but not exceeding 203 g/m

COLT, JT, PAT: Free
6307.20.00 00 -Life-jackets and life-belts NMB 17% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
6307.90 -Other

63 - 8

6307.90.10 - - -Burial shrouds; Free LDCT, GPT, UST, MT,
Climbing harnesses, for climbing or mountaineering, manufactured to the CIAT, CT, CRT, IT, NT,
standards of the Union Internationale des Associations d'Alpinisme; SLT, PT, COLT, JT,
Marine evacuation chutes, for use in the manufacture of marine PAT: Free
evacuation systems;
Respirators, NIOSH approved or equivalent, consisting of several layers
of nonwovens of man-made fibres, whether or not treated with activated
carbon, with or without an exhalation valve, to be employed in a noxious
atmosphere;
Sample books of textile wall coverings of subheading 5905.00;
Tubular webbing, for climbing or mountaineering;
Wire-edged ribbon for use in the manufacture of articles put up for retail
sale as festive articles of heading 95.05
50 - - - - -Respirators, to be employed in a noxious atmosphere .......................... NMB

90 - - - - -Other ...................................................................................................... -
6307.90.20 00 - - -Furnishing articles for decorating churches KGM 7.5% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 6.5%
6307.90.30 00 - - -Belts for occupational use KGM 12% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 8%
6307.90.40 00 - - -Furniture moving pads NMB 17% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
6307.90.50 00 - - -Shells for use in the manufacture of articles of subheading 9404.90 KGM 14% CCCT, LDCT, UST, MT,
NT, SLT, PT, JT, PAT: Free
COLT: 6%
- - -Other:
6307.90.91 00 - - - -Solely of jute KGM 9% LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
6307.90.92 00 - - - -Of silk KGM 16% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 8%
6307.90.93 00 - - - -Of cotton or other vegetable textile fibres, except solely of jute KGM 17% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
6307.90.99 - - - -Of other textile materials 18% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
20 - - - - -Face-masks ............................................................................................ KGM
40 - - - - -Sample books of textile products............................................................ KGM

63 - 9

90 - - - - -Other ...................................................................................................... -
II. -SETS
6308.00.00 00 Sets consisting of woven fabric and yarn, whether or not with KGM 18% LDCT, UST, MT, CIAT, CT,
accessories, for making up into rugs, tapestries, embroidered table CRT, IT, NT, SLT, PT,
cloths or serviettes, or similar textile articles, put up in packings for COLT, JT, PAT: Free
retail sale.
III. -WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
6309.00 Worn clothing and other worn articles.
6309.00.10 00 - - -Used textile articles for use in the manufacture of wiping rags KGM Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

PAT: Free
COLT: 7.5%
63.10 Used or new rags, scrap twine, cordage, rope and cables and worn out
articles of twine, cordage, rope or cables, of textile materials.
6310.10.00 00 -Sorted KGM Free LDCT, GPT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free

SLT, PT, COLT, JT,
PAT: Free

XII - 1
Section XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS,

SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF;
PREPARED FEATHERS AND ARTICLES MADE THEREWITH;
ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

64 - i
Chapter 64
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
Notes.
(a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles.
These products are classified according to their constituent material;
(b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);
(c) Worn footwear of heading 63.09;
(d) Articles of asbestos (heading 68.12);
(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21); or
(f) Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
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 purpose of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression "sports footwear" applies
only to:
(a) Footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops,
clips, bars or the like;
(b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling
shoes.
1. For the purposes of this Chapter the term "children's" refers to footwear not exceeding Canadian children's size 12.

64 - 1

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 -Footwear incorporating a protective metal toe-cap
- - -Of rubber:
6401.10.11 00 - - - -Riding boots solely of rubber PAR 20% AUT, NZT, LDCT, GPT,
UST, MT, MUST, CIAT, CT,
COLT, JT, PAT: Free
6401.10.19 00 - - - -Other PAR 20% AUT, NZT, LDCT, UST,

PAT: Free
6401.10.20 00 - - -Of plastics PAR 20% LDCT, UST, MT, MUST,

SLT, PT, COLT, JT,
PAT: Free
AUT: 18.5%
NZT: 18.5%
-Other footwear:
6401.92 - -Covering the ankle but not covering the knee
- - -Riding boots:
6401.92.11 00 - - - -Of rubber PAR 20% AUT, NZT, LDCT, GPT,

COLT, JT, PAT: Free
6401.92.12 00 - - - -Of plastics PAR 20% LDCT, UST, MT, MUST,

SLT, PT, COLT, JT,
PAT: Free
AUT: 18.5%
NZT: 18.5%
6401.92.20 00 - - -Downhill ski-boots PAR Free AUT, NZT, LDCT, GPT,

COLT, JT, PAT: Free
6401.92.30 00 - - -Sandals solely of rubber PAR 20% AUT, NZT, LDCT, GPT,
COLT, JT, PAT: Free
- - -Other:

64 - 2

6401.92.91 00 - - - -Of rubber PAR 20% AUT, NZT, LDCT, UST,
PAT: Free
6401.92.92 00 - - - -Of plastics PAR Free AUT, NZT, LDCT, UST,

PAT: Free
6401.99 - -Other
- - -Of rubber:
6401.99.11 00 - - - -Riding boots solely of rubber; PAR 20% AUT, NZT, LDCT, GPT,
Sandals solely of rubber UST, MT, MUST, CIAT, CT,
COLT, JT, PAT: Free
6401.99.12 00 - - - -Unfinished footwear consisting of an outer sole and an incomplete upper PAR Free LDCT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
6401.99.19 00 - - - -Other PAR 20% AUT, NZT, LDCT, UST,

PAT: Free
6401.99.20 00 - - -Of plastics PAR 20% LDCT, UST, MT, MUST,

SLT, PT, COLT, JT,
PAT: Free
AUT: 18.5%
NZT: 18.5%
64.02 Other footwear with outer soles and uppers of rubber or plastics.
-Sports footwear:
6402.12 - -Ski-boots, cross-country ski footwear and snowboard boots
6402.12.10 - - -Downhill ski-boots Free LDCT, GPT, UST, MT,

PAT: Free
10 - - - - -Men's or boys'......................................................................................... PAR
90 - - - - -Other ...................................................................................................... PAR
6402.12.20 00 - - -Cross-country ski footwear PAR Free AUT, NZT, LDCT, UST,
PAT: Free

64 - 3

6402.12.30 - - -Snowboard boots Free AUT, NZT, LDCT, UST,
PAT: Free
10 - - - - -Men's or boys' ........................................................................................ PAR
90 - - - - -Other ...................................................................................................... PAR
6402.19 - -Other
6402.19.10 - - -Soccer, other football, baseball or bowling footwear 17.5% LDCT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
AUT: 13%
NZT: 13%
10 - - - - -Soccer .................................................................................................... PAR
90 - - - - -Other ...................................................................................................... PAR
6402.19.90 - - -Other 17.5% LDCT, UST, MT, MUST,

SLT, PT, COLT, JT,
PAT: Free
AUT: 13%
NZT: 13%
10 - - - - -Men's or boys' training, including track or running ................................. PAR
20 - - - - -Women's or girls' training, including track or running............................. PAR
90 - - - - -Other ...................................................................................................... PAR
6402.20 -Footwear with upper straps or thongs assembled to the sole by means
of plugs
- - -Of rubber:
6402.20.11 00 - - - -Sandals solely of rubber PAR 16% LDCT, GPT, UST, MT,
PAT: Free
6402.20.19 00 - - - -Other PAR 16% LDCT, UST, MT, MUST,

SLT, PT, COLT, JT,
PAT: Free
6402.20.20 - - -Of plastics 18% LDCT, UST, MT, MUST,

SLT, PT, COLT, JT,
PAT: Free
AUT: 13.5%
NZT: 13.5%
20 - - - - -Women's or girls'.................................................................................... PAR
90 - - - - -Other ...................................................................................................... PAR
-Other footwear:
6402.91 - -Covering the ankle

64 - 4

6402.91.10 00 - - -Incorporating a protective metal toe-cap PAR 17.5% LDCT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
AUT: 8.5%
NZT: 8.5%

SLT, PT, COLT, JT,
PAT: Free
AUT: 13%
NZT: 13%
20 - - - - -Men's or boys'......................................................................................... PAR
30 - - - - -Women's or girls' .................................................................................... PAR
40 - - - - -Children's................................................................................................ PAR
6402.99 - -Other
6402.99.10 00 - - -Incorporating a protective metal toe-cap PAR 17.5% LDCT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
AUT: 8.5%
NZT: 8.5%

SLT, PT, COLT, JT,
PAT: Free
AUT: 13.5%
NZT: 13.5%
20 - - - - -Women's or girls' slippers....................................................................... PAR
- - - - -Other:
91 - - - - - -Men's or boys' ...................................................................................... PAR
93 - - - - - -Children's ............................................................................................. PAR
64.03 Footwear with outer soles of rubber, plastics, leather or composition

leather and uppers of leather.
-Sports footwear:
6403.12 - -Ski-boots, cross-country ski footwear and snowboard boots
6403.12.10 00 - - -Downhill ski-boots PAR Free LDCT, GPT, UST, MT,

PAT: Free
6403.12.20 00 - - -Cross-country ski footwear PAR Free AUT, NZT, LDCT, UST,
PAT: Free

64 - 5

6403.12.30 00 - - -Snowboard boots PAR Free AUT, NZT, LDCT, UST,
PAT: Free
6403.19 - -Other
6403.19.10 00 - - -For an individual with a defective or abnormal foot or ankle, when PAR Free LDCT, GPT, UST, MT,
purchased on the written order of a registered medical practitioner MUST, CIAT, CT, CRT, IT,
PAT: Free
6403.19.20 - - -Other footwear for riding, golfing, hiking, climbing, curling, bowling, skating 18% LDCT, UST, MT, MUST,
or training including track and running CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
AUT: 13.5%
NZT: 13.5%
- - - - -Men's or boys':
11 - - - - - -Golf ...................................................................................................... PAR
12 - - - - - -Hiking or climbing................................................................................. PAR
13 - - - - - -Training, including track or running ...................................................... PAR
19 - - - - - -Other .................................................................................................... PAR
- - - - -Women's or girls':
21 - - - - - -Hiking or climbing................................................................................. PAR
22 - - - - - -Training, including track or running ...................................................... PAR
29 - - - - - -Other .................................................................................................... PAR
90 - - - - -Other ...................................................................................................... PAR
6403.19.90 00 - - -Other PAR 18% LDCT, UST, MT, MUST,

SLT, PT, COLT, JT,
PAT: Free
AUT: 13.5%
NZT: 13.5%
6403.20.00 00 -Footwear with outer soles of leather, and uppers which consist of PAR 18% LDCT, UST, MT, MUST,
leather straps across the instep and around the big toe CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
AUT: 13.5%
NZT: 13.5%
6403.40.00 -Other footwear, incorporating a protective metal toe-cap 18% LDCT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
AUT: 13.5%
NZT: 13.5%
10 - - - - -With bottoms of rubber or plastics and shafts of leather, covering the
ankle....................................................................................................... PAR
20 - - - - -Other, covering the ankle ....................................................................... PAR
90 - - - - -Other ...................................................................................................... PAR
-Other footwear with outer soles of leather:

64 - 6

6403.51.00 - -Covering the ankle 18% LDCT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
AUT: 13.5%
NZT: 13.5%
10 - - - - -Women's, girls' or children's ................................................................... PAR
90 - - - - -Other ...................................................................................................... PAR
6403.59 - -Other
purchased on the written order of a registered medical practitioner; MUST, CIAT, CT, CRT, IT,
Pointe shoes or block toe shoes, for professional dancers employed by NT, SLT, PT, COLT, JT,
full-time dance companies which meet Canada Council standards of PAT: Free
professionalism or for ballet students in full-time attendance at a ballet
school which meets Canada Council curriculum standards
6403.59.20 00 - - -Other women's footwear, valued at $30 or more per pair PAR 11% LDCT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
AUT: 6.5%
NZT: 6.5%
6403.59.90 - - -Other 18% LDCT, UST, MT, MUST,

SLT, PT, COLT, JT,
PAT: Free
AUT: 13.5%
NZT: 13.5%
20 - - - - -Men's or boys'......................................................................................... PAR
-Other footwear:
6403.91.00 - -Covering the ankle 18% LDCT, UST, MT, MUST,

SLT, PT, COLT, JT,
PAT: Free
AUT: 13.5%
NZT: 13.5%
10 - - - - -Work ....................................................................................................... PAR
- - - - -Other:
91 - - - - - -Men's or boys' ...................................................................................... PAR
92 - - - - - -Women's, girls' or children's................................................................. PAR
6403.99 - -Other
PAT: Free

64 - 7

6403.99.30 00 - - -Other women's footwear, valued at $30 or more per pair PAR 11% LDCT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
AUT: 6.5%
NZT: 6.5%

SLT, PT, COLT, JT,
PAT: Free
AUT: 13.5%
NZT: 13.5%
- - - - -Slippers:
21 - - - - - -Men's or boys' ...................................................................................... PAR
- - - - -Other:
91 - - - - - -Men's or boys' ...................................................................................... PAR
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 - -Sports footwear; tennis shoes, basketball shoes, gym shoes, training
shoes and the like
- - -Footwear with outer soles solely of rubber and uppers of canvas, being a
heavy, plain weave or basket weave fabric, tightly woven with a minimum
per cent cover of 99%, solely of vegetable textile fibres, of a weight of
200 g/m or more, excluding coatings or laminations:
6404.11.11 00 - - - -Hiking footwear PAR 16% LDCT, UST, MT, MUST,

SLT, PT, COLT, JT,
PAT: Free
GPT: 13%
6404.11.19 00 - - - -Other PAR 16% LDCT, UST, MT, MUST,

SLT, PT, COLT, JT,
PAT: Free
GPT: 13%
- - -Other:
6404.11.91 00 - - - -Hiking footwear PAR 18% LDCT, UST, MT, MUST,

SLT, PT, COLT, JT,
PAT: Free
AUT: 13.5%
NZT: 13.5%

64 - 8

6404.11.99 - - - -Other 18% LDCT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
AUT: 13.5%
NZT: 13.5%
- - - - -Training, including track or running:
21 - - - - - -Men's or boys' ...................................................................................... PAR
90 - - - - -Other ...................................................................................................... PAR
6404.19 - -Other
PAT: Free
6404.19.20 00 - - -For clerical or ecclesiastical use PAR 7.5% LDCT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
GPT: 6.5%
6404.19.30 - - -Other, with outer soles solely of rubber and uppers of canvas, being a 16% LDCT, UST, MT, MUST,
heavy, plain weave or basket weave fabric, tightly woven with a minimum CIAT, CT, CRT, IT, NT,
per cent cover of 99%, solely of vegetable textile fibres, of a weight of SLT, PT, COLT, JT,
200 g/m or more, excluding coatings or laminations PAT: Free
GPT: 13%
20 - - - - -Men's or boys'......................................................................................... PAR

SLT, PT, COLT, JT,
PAT: Free
AUT: 13.5%
NZT: 13.5%
- - - - -Slippers:
11 - - - - - -Men's or boys' ...................................................................................... PAR
- - - - -Other:
91 - - - - - -Men's or boys' ...................................................................................... PAR
6404.20 -Footwear with outer soles of leather or composition leather
6404.20.10 00 - - -Pointe shoes or block toe shoes, for professional dancers employed by PAR Free LDCT, GPT, UST, MT,
full-time dance companies which meet Canada Council standards of MUST, CIAT, CT, CRT, IT,
professionalism or for ballet students in full-time attendance at a ballet NT, SLT, PT, COLT, JT,
school which meets Canada Council curriculum standards PAT: Free

64 - 9

SLT, PT, COLT, JT,
PAT: Free
AUT: 13.5%
NZT: 13.5%
64.05 Other footwear.
6405.10 -With uppers of leather or composition leather

SLT, PT, COLT, JT,
PAT: Free
AUT: 13.5%
NZT: 13.5%
6405.20 -With uppers of textile materials
6405.20.20 00 - - -Other footwear with outer soles and uppers of wool felt PAR 18% LDCT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
AUT: 13.5%
NZT: 13.5%

SLT, PT, COLT, JT,
PAT: Free
AUT: 13.5%
NZT: 13.5%
6405.90.00 00 -Other PAR 18% LDCT, UST, MT, MUST,

SLT, PT, COLT, JT,
PAT: Free
AUT: 13.5%
NZT: 13.5%
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 -Uppers and parts thereof, other than stiffeners

64 - 10

- - -Of textile materials:
6406.10.11 00 - - - -Uppers, the external surface of which is 50% or more of textile materials - Free LDCT, UST, MT, MUST,
SLT, JT, PAT: Free
6406.10.19 00 - - - -Other - 3.5% LDCT, UST, MT, MUST,

SLT, JT, PAT: Free
PT: 2%
COLT: 3.5%
- - -Other:
6406.10.91 00 - - - -Of leather or imitation leather, or combinations thereof, unlined or lined - 8% LDCT, UST, MT, MUST,
with textile or other materials, for use in the manufacture of women's CIAT, CT, CRT, IT, NT,
cement lasted footwear SLT, PT, JT, PAT: Free
GPT: 5%
COLT: 3%
6406.10.99 00 - - - -Other - Free LDCT, GPT, UST, MT,

PAT: Free
6406.20.00 -Outer soles and heels, of rubber or plastics Free LDCT, GPT, UST, MT,
PAT: Free
10 - - - - -Soles of rubber ....................................................................................... PAR
90 - - - - -Other ...................................................................................................... PAR
6406.90 -Other
6406.90.10 00 - - -Of wood - Free LDCT, GPT, UST, MT,

PAT: Free
6406.90.20 00 - - -Crampons for climbing or mountaineering; - Free LDCT, GPT, UST, MT,
Steel toe-caps MUST, CIAT, CT, CRT, IT,
PAT: Free
6406.90.30 00 - - -Gaiters or leggings of textile material - 10% LDCT, UST, MT, CIAT, CT,
COLT, JT, PAT: Free
GPT: 5%

SLT, PT, COLT, JT,
PAT: Free
GPT: 4%
10 - - - - -Liners, for boots and shoes .................................................................... PAR
90 - - - - -Other ...................................................................................................... -

65 - i
Chapter 65
HEADGEAR AND PARTS THEREOF
Notes.
(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 No. 65.02 does not cover hat-shapes made by sewing other than those obtained simply by sewing strips in spirals.

65 - 1

6501.00.00 00 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor KGM Free LDCT, GPT, UST, MT,
with made brims; plateaux and manchons (including slit manchons), of CIAT, CT, CRT, IT, NT,
felt. SLT, PT, COLT, JT,
PAT: Free
6502.00.00 00 Hat-shapes, plaited or made by assembling strips of any material, DZN Free LDCT, GPT, UST, MT,
neither blocked to shape, nor with made brims, nor lined, nor trimmed. CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
6504.00 Hats and other headgear, plaited or made by assembling strips of any
material, whether or not lined or trimmed.
6504.00.10 00 - - -Plaited, in a single piece, or of fur-felt or wool-felt, for use in the DZN Free LDCT, GPT, UST, MT,
manufacture of hats CIAT, CT, CRT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
6504.00.90 00 - - -Other DZN 12.5% LDCT, UST, MT, CIAT, CT,

IT, NT, SLT, PT, JT,
PAT: Free
AUT: 10.5%
NZT: 10.5%
GPT: 10%
CRT: 12.5%
COLT: 5%
6505.00 Hats and other headgear, knitted or crocheted, or made up from lace, felt
or other textile fabric, in the piece (but not in strips), whether or not lined
or trimmed; hair-nets of any material, whether or not lined or trimmed.
6505.00.10 00 - - -Hair-nets - 15.5% LDCT, UST, MT, MUST,

CIAT, CT, IT, NT, SLT, JT,
PAT: Free
CRT: 15.5%
PT: 2%
COLT: 6.5%
6505.00.20 00 - - -Knitted, crocheted or woven, for use in the manufacture of hats DZN Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
- - -Felt hats and other felt headgear, made from the hat bodies, hoods or
plateaux of heading 65.01, whether or not lined or trimmed:
6505.00.31 00 - - - -Of fur-felt or wool-felt, for use in the manufacture of hats DZN Free LDCT, GPT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free

65 - 2

6505.00.39 00 - - - -Other DZN 12.5% LDCT, UST, MT, CIAT, CT,
PAT: Free
GPT: 10%
CRT: 12.5%
COLT: 5%
6505.00.40 00 - - -Other hats, hoods, caps, bonnets or berets DZN 12.5% LDCT, UST, MT, CIAT, CT,
PAT: Free
AUT: 10.5%
NZT: 10.5%
GPT: 10%
CRT: 12.5%
COLT: 5%
6505.00.90 00 - - -Other DZN 15.5% LDCT, UST, MT, CIAT, CT,

PAT: Free
AUT: 8.5%
NZT: 8.5%
CRT: 15.5%
COLT: 6.5%
65.06 Other headgear, whether or not lined or trimmed.
6506.10 -Safety headgear
6506.10.10 - - -Football helmets; Free LDCT, GPT, UST, MT,

For firemen; MUST, CIAT, CT, CRT, IT,
For mountaineering and climbing; NT, SLT, PT, COLT, JT,
Industrial safety helmets; PAT: Free
Lead-impregnated or lead-lined, for X-ray operators
Other protective headgear, athletic
30 - - - - -Welders'.................................................................................................. NMB
40 - - - - -Protective headgear, athletic .................................................................. NMB
90 - - - - -Other ...................................................................................................... NMB
6506.10.90 00 - - -Other 8.5% LDCT, UST, MT, MUST,

COLT, JT, PAT: Free
GPT: 5%
CRT: 8.5%
-Other:
6506.91.00 00 - -Of rubber or of plastics DZN 9% LDCT, UST, MT, MUST,

COLT, JT, PAT: Free
GPT: 5%
CRT: 9%
6506.99 - -Of other materials

65 - 3

6506.99.10 00 - - -Of paper, leather or feathers DZN 5% LDCT, UST, MT, MUST,
COLT, JT, PAT: Free
GPT: 5%
CRT: 5%
6506.99.20 00 - - -Of furskin DZN 8% LDCT, UST, MT, MUST,

COLT, JT, PAT: Free
GPT: 5%
CRT: 8%
6506.99.90 00 - - -Other DZN 12.5% LDCT, UST, MT, MUST,

JT, PAT: Free
GPT: 10%
CRT: 12.5%
COLT: 5%
6507.00.00 00 Head-bands, linings, covers, hat foundations, hat frames, peaks and - Free LDCT, GPT, UST, MT,
chinstraps, for headgear. MUST, CIAT, CT, CRT, IT,
PAT: Free

66 - i
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.

66 - 1

66.01 Umbrellas and sun umbrellas (including walking-stick umbrellas,

garden umbrellas and similar umbrellas).
6601.10.00 00 -Garden or similar umbrellas - 7% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
-Other:
6601.91.00 00 - -Having a telescopic shaft DZN 7.5% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
6601.99.00 00 - -Other DZN 7.5% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
6602.00 Walking-sticks, seat-sticks, whips, riding-crops and the like.
6602.00.10 00 - - -Canes for use of a public hospital - Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
GPT: 5%
66.03 Parts, trimmings and accessories of articles of heading 66.01 or 66.02.
6603.20.00 00 -Umbrella frames, including frames mounted on shafts (sticks) - Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free

67 - i
Chapter 67
PREPARED FEATHERS AND DOWN AND ARTICLES

MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS;
ARTICLES OF HUMAN HAIR
Notes.
(a) Straining cloth of human hair (heading 59.11);
(b) Floral motifs or 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 feathers or down constitute no more than mere trimming or padding; or
(c) Artificial flowers or foliage or parts thereof or made up articles of heading 67.02.
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.

67 - 1

6701.00 Skins and other parts of birds with their feathers or down, feathers, parts
of feathers, down and articles thereof (other than goods of
heading 05.05 and worked quills and scapes).
6701.00.10 00 - - -Articles of feathers or down - 4.5% CCCT, LDCT, UST, MT,

MUST, CIAT, CT, CRT,
JT, PAT: Free
GPT: 3%

JT, PAT: Free
GPT: 3%
67.02 Artificial flowers, foliage and fruit and parts thereof; articles made of
artificial flowers, foliage or fruit.
6702.10.00 00 -Of plastics - 5% CCCT, LDCT, UST, MT,

JT, PAT: Free
GPT: 5%
6702.90 -Of other materials
6702.90.10 00 - - -Parts, of polyester or silk yarns or fabrics, whether or not with wire stems, - Free CCCT, LDCT, GPT, UST,
for use in the manufacture of artificial flowers, trees or other plants MT, MUST, CIAT, CT,
COLT, JT, PAT: Free

JT, PAT: Free
GPT: 5%
6703.00.00 00 Human hair, dressed, thinned, bleached or otherwise worked; wool or - Free CCCT, LDCT, GPT, UST,
other animal hair or other textile materials, prepared for use in making MT, MUST, CIAT, CT,
wigs or the like. CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free
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
-Of synthetic textile materials:
6704.11.00 00 - -Complete wigs - 15.5% CCCT, LDCT, GPT, UST,

MT, MUST, CIAT, CT,
COLT, JT, PAT: Free

67 - 2

6704.19.00 00 - -Other - 15.5% CCCT, LDCT, GPT, UST,
MT, MUST, CIAT, CT,
COLT, JT, PAT: Free
6704.20.00 00 -Of human hair - 15.5% CCCT, LDCT, GPT, UST,

MT, MUST, CIAT, CT,
COLT, JT, PAT: Free
6704.90.00 00 -Of other materials - 15.5% CCCT, LDCT, GPT, UST,

MT, MUST, CIAT, CT,
COLT, JT, PAT: Free

XIII - 1
Section XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS,

MICA OR SIMILAR MATERIALS;
CERAMIC PRODUCTS; GLASS AND GLASSWARE

68 - i
Chapter 68
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS,

MICA OR SIMILAR MATERIALS
Notes.
(a) Goods of Chapter 25;
(b) Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper and paperboard
coated with mica powder or graphite, bituminized or asphalted paper and paperboard);
(c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica
powder, bituminized or asphalted fabric);
(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, lamps 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), 96.09 (for example, slate pencils) or 96.10 (for example, drawing slates); 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.

68 - 1

6801.00.00 00 Setts, curbstones and flagstones, of natural stone (except slate). - 3.5% CCCT, LDCT, GPT, UST,
PAT: Free
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 -Tiles, cubes and similar articles, whether or not rectangular (including
square), the largest surface area of which is capable of being enclosed
in a square the side of which is less than 7 cm; artificially coloured
granules, chippings and powder
6802.10.10 00 - - -Artificially coloured roofing granules KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
GPT: 5%
-Other monumental or building stone and articles thereof, simply cut or

sawn, with a flat or even surface:
6802.21.00 00 - -Marble, travertine and alabaster - 3.5% CCCT, LDCT, GPT, UST,
PAT: Free
6802.23.00 - -Granite 3.5% CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Building stone......................................................................................... TNE
20 - - - - -Monumental stone.................................................................................. TNE
90 - - - - -Other ...................................................................................................... TNE
6802.29.00 00 - -Other stone - 5% CCCT, LDCT, GPT, UST,

PAT: Free
-Other:
6802.91.00 00 - -Marble, travertine and alabaster - 6% CCCT, LDCT, GPT, UST,

PAT: Free

68 - 2

6802.92.00 00 - -Other calcareous stone - 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%
6802.93.00 - -Granite 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 6.5%
10 - - - - -Building stone ......................................................................................... TNE
20 - - - - -Monuments, bases and markers, finished.............................................. TNE
90 - - - - -Other ...................................................................................................... TNE
6802.99.00 - -Other stone 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 6.5%
10 - - - - -Worked monumental or building stone ................................................... -
90 - - - - -Other ...................................................................................................... -
6803.00 Worked slate and articles of slate or of agglomerated slate.
6803.00.10 00 - - -Roofing slate; MTK Free CCCT, LDCT, GPT, UST,

Slate for use in the manufacture of billiard tables MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
GPT: 6.5%
68.04 Millstones, grindstones, grinding wheels and the like, without

frameworks, for grinding, sharpening, polishing, trueing or cutting,
hand sharpening or polishing stones, and parts thereof, of natural
stone, of agglomerated natural or artificial abrasives, or of ceramics,
with or without parts of other materials.
6804.10.00 00 -Millstones and grindstones for milling, grinding or pulping - Free CCCT, LDCT, GPT, UST,
PAT: Free
-Other millstones, grindstones, grinding wheels and the like:
6804.21.00 - -Of agglomerated synthetic or natural diamond Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Circular saw blades and parts thereof, for use in stone cutting machines -
90 - - - - -Other ...................................................................................................... -

68 - 3

6804.22.00 00 - -Of other agglomerated abrasives or of ceramics - Free CCCT, LDCT, GPT, UST,
PAT: Free
6804.23.00 00 - -Of natural stone - Free CCCT, LDCT, GPT, UST,

PAT: Free
6804.30.00 00 -Hand sharpening or polishing stones - Free CCCT, LDCT, GPT, UST,
PAT: Free
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.
6805.10.00 -On a base of woven textile fabric only Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Flap wheels and spiral bands, of a kind used with power-operated tools KGM
20 - - - - -In rolls, not cut to shape, sewn or otherwise made up, for use in the
manufacture of coated abrasive products .............................................. KGM
90 - - - - -Other ...................................................................................................... KGM
6805.20.00 -On a base of paper or paperboard only Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -In rolls, not cut to shape, sewn or otherwise made up, for use in the
manufacture of coated abrasive products .............................................. KGM
90 - - - - -Other ...................................................................................................... KGM
6805.30.00 00 -On a base of other materials KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
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.
6806.10.00 -Slag wool, rock wool and similar mineral wools, (including Free CCCT, LDCT, GPT, UST,
intermixtures thereof), in bulk, sheets or rolls MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Insulation products ................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

68 - 4

6806.20.00 -Exfoliated vermiculite, expanded clays, foamed slag and similar Free CCCT, LDCT, GPT, UST,
expanded mineral materials (including intermixtures thereof) MT, MUST, CIAT, CT, CRT,
PAT: Free
20 - - - - -Expanded perlite..................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
10 - - - - -Articles of alumino-silicate refractory fibres; Sheathing containing
vegetable fibres ...................................................................................... KGM
20 - - - - -Acoustical pads or boards ...................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
68.07 Articles of asphalt or of similar material (for example, petroleum

bitumen or coal tar pitch).
6807.10.00 -In rolls 6.5% CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Containing vegetable fibres or felt .......................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
10 - - - - -Asphalt shingles ..................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
6808.00.00 00 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of MTK 4% CCCT, LDCT, GPT, UST,
straw or of shavings, chips, particles, sawdust or other waste, of wood, MT, MUST, CIAT, CT, CRT,
agglomerated with cement, plaster or other mineral binders. IT, NT, SLT, PT, COLT, JT,
PAT: Free
68.09 Articles of plaster or of compositions based on plaster.
-Boards, sheets, panels, tiles and similar articles, not ornamented:
6809.11.00 - -Faced or reinforced with paper or paperboard only 6% CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Gypsum wallboard.................................................................................. MTK
90 - - - - -Other ...................................................................................................... -
6809.19.00 00 - -Other - 6.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
6809.90 -Other articles

68 - 5

6809.90.10 00 - - -Models and casts, of a kind used in the manufacture of dental prostheses - Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
GPT: 3%
68.10 Articles of cement, of concrete or of artificial stone, whether or not

reinforced.
-Tiles, flagstones, bricks and similar articles:
6810.11.00 00 - -Building blocks and bricks - 3% CCCT, LDCT, GPT, UST,

PAT: Free
6810.19.00 00 - -Other - 5% CCCT, LDCT, GPT, UST,

PAT: Free
-Other articles:
6810.91.00 00 - -Prefabricated structural components for building or civil engineering - 5% CCCT, LDCT, GPT, UST,
PAT: Free
6810.99.00 00 - -Other - 5% CCCT, LDCT, GPT, UST,

PAT: Free
68.11 Articles of asbestos-cement, of cellulose fibre-cement or the like.
6811.40.00 00 -Containing asbestos KGM 5% CCCT, LDCT, GPT, UST,

PAT: Free
-Not containing asbestos:
6811.81.00 00 - -Corrugated sheets KGM 5% CCCT, LDCT, GPT, UST,

PAT: Free
6811.82.00 00 - -Other sheets, panels, tiles and similar articles KGM 5% CCCT, LDCT, GPT, UST,
PAT: Free

68 - 6

6811.89.00 00 - -Other articles KGM 5% CCCT, LDCT, GPT, UST,

PAT: Free
68.12 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a

basis of asbestos and magnesium carbonate; articles of such mixtures
or of asbestos (for example, thread, woven fabric, clothing, headgear,
footwear, gaskets), whether or not reinforced, other than goods of
heading 68.11 or 68.13.
6812.80.00 00 -Of crocidolite - Free CCCT, LDCT, GPT, UST,

PAT: Free
-Other:
6812.91.00 00 - -Clothing, clothing accessories, footwear and headgear KGM 15.5% CCCT, LDCT, UST, MT,
PT: 2%
COLT: 6.5%
6812.92.00 00 - -Paper, millboard and felt - Free CCCT, LDCT, GPT, UST,
PAT: Free
6812.93.00 00 - -Compressed asbestos fibre jointing, in sheets or rolls KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
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 -Containing asbestos
- - -Brake linings and pads:
6813.20.11 00 - - - -For motor vehicles of heading 87.02, 87.03, 87.04 or 87.05 - 7% AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free

68 - 7

PAT: Free
GPT: 5%

PAT: Free
-Not containing asbestos:
6813.81 - -Brake linings and pads
6813.81.10 00 - - -For motor vehicles of heading 87.02, 87.03, 87.04 or 87.05 - 7% AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free

PAT: Free
GPT: 5%

PAT: Free
68.14 Worked mica and articles of mica, including agglomerated or

reconstituted mica, whether or not on a support of paper, paperboard or
other materials.
6814.10.00 00 -Plates, sheets and strips of agglomerated or reconstituted mica, KGM Free CCCT, LDCT, GPT, UST,
whether or not on a support MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
68.15 Articles of stone or of other mineral substances (including carbon

fibres, articles of carbon fibres and articles of peat), not elsewhere
specified or included.
6815.10 -Non-electrical articles of graphite or other carbon
6815.10.10 00 - - -Carbon fibres and filaments; - Free CCCT, LDCT, GPT, UST,
Refractory bricks, blocks, tiles and similar refractory constructional MT, MUST, CIAT, CT, CRT,
products to be employed in the production of metallurgical coke, iron and IT, NT, SLT, PT, COLT, JT,
steel PAT: Free

68 - 8

6815.10.20 00 - - -Graphite blocks, of a diameter exceeding 1 m and a thickness exceeding - Free CCCT, LDCT, GPT, UST,
38 cm, to be employed in the manufacture of moulds for casting wheels for MT, MUST, CIAT, CT, CRT,
railway vehicles IT, NT, SLT, PT, COLT, JT,
PAT: Free

PAT: Free
6815.20.00 00 -Articles of peat - 4.5% CCCT, LDCT, GPT, UST,

PAT: Free
-Other articles:
6815.91.00 00 - -Containing magnesite, dolomite or chromite - Free CCCT, LDCT, GPT, UST,
PAT: Free
6815.99 - -Other
6815.99.10 - - -Foundry facings; Free CCCT, LDCT, GPT, UST,

Models and casts, of a kind used in the manufacture of dental prostheses; MT, MUST, CIAT, CT, CRT,
Olivine panels for use in the manufacture of wood waste incinerators; IT, NT, SLT, PT, COLT, JT,
Refractory bricks, blocks, tiles and similar refractory constructional PAT: Free
products to be employed in the production of metallurgical coke, iron and
steel
40 - - - - -Refractory bricks, blocks, tiles and similar refractory constructional

products, to be employed in the production of metallurgical coke, iron
and steel................................................................................................. -
90 - - - - -Other ...................................................................................................... -
6815.99.20 00 - - -Signs - 7% CCCT, LDCT, UST, MT,

PAT: Free
AUT: 6%
NZT: 6%
GPT: 3%

PAT: Free

69 - i
Chapter 69
CERAMIC PRODUCTS
Notes.
1. This Chapter applies only to ceramic products which have been fired after shaping. Headings 69.04 to 69.14 apply only to
such products other than those classifiable in headings 69.01 to 69.03.
(a) Products of heading 28.44;
(b) Articles of heading 68.04;
(c) Articles of Chapter 71 (for example, imitation jewellery);
(d) Cermets of heading 81.13;
(e) Articles of Chapter 82;
(f) Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;
(g) Artificial teeth (heading 90.21);
(h) Articles of Chapter 91 (for example, clocks and clock cases);
(ij) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
(k) Articles of Chapter 95 (for example, toys, games and sports requisities);
(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).

69 - 1

I. -GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS

EARTHS, AND REFRACTORY GOODS
6901.00.00 00 Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals TNE Free CCCT, LDCT, GPT, UST,
(for example, kieselguhr, tripolite or diatomite) or of similar siliceous MT, MUST, CIAT, CT, CRT,
earths. IT, NT, SLT, PT, COLT, JT,
PAT: Free
69.02 Refractory bricks, blocks, tiles and similar refractory ceramic

constructional goods, other than those of siliceous fossil meals or
similar siliceous earths.
6902.10.00 -Containing by weight, singly or together, more than 50% of the Free CCCT, LDCT, GPT, UST,
elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3 MT, MUST, CIAT, CT, CRT,
PAT: Free
- - - - -Containing by weight more than 50% of fused magnesite:
21 - - - - - -Magnesite bricks .................................................................................. TNE
29 - - - - - -Other .................................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
6902.20.00 -Containing by weight more than 50% of alumina (Al2O3), of silica (SiO2) Free CCCT, LDCT, GPT, UST,
or of a mixture or compound of these products MT, MUST, CIAT, CT, CRT,
PAT: Free
- - - - -Containing by weight more than 50% of alumina:
11 - - - - - -Bricks ................................................................................................... TNE
19 - - - - - -Other .................................................................................................... TNE
- - - - -Containing by weight more than 50% but less than 80% silica:
21 - - - - - -Bricks ................................................................................................... TNE
29 - - - - - -Other .................................................................................................... TNE
- - - - -Other:
91 - - - - - -Bricks ................................................................................................... TNE
99 - - - - - -Other .................................................................................................... TNE

PAT: Free
69.03 Other refractory ceramic goods (for example, retorts, crucibles, muffles,
nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other
than those of siliceous fossil meals or of similar siliceous earths.
6903.10.00 00 -Containing by weight more than 50% of graphite or other carbon or of a KGM Free CCCT, LDCT, GPT, UST,
mixture of these products MT, MUST, CIAT, CT, CRT,
PAT: Free
6903.20.00 00 -Containing by weight more than 50% of alumina (Al2O3) or of a mixture KGM Free CCCT, LDCT, GPT, UST,
or compound of alumina and of silica (SiO2) MT, MUST, CIAT, CT, CRT,
PAT: Free

69 - 2

PAT: Free
II. -OTHER CERAMIC PRODUCTS
69.04 Ceramic building bricks, flooring blocks, support or filler tiles and the
like.
6904.10.00 00 -Building bricks MIL 3% CCCT, LDCT, GPT, UST,

PAT: Free
CRT: 3%
6904.90 -Other
6904.90.10 00 - - -Flooring blocks - 3% CCCT, LDCT, GPT, UST,

PAT: Free
CRT: 3%
6904.90.20 00 - - -Support or filler tiles and the like - 8% CCCT, LDCT, UST, MT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 8%
69.05 Roofing tiles, chimney-pots, cowls, chimney liners, architectural

ornaments and other ceramic constructional goods.
6905.10.00 00 -Roofing tiles - 6.5% AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
COLT, JT, PAT: Free
CRT: 6.5%

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 7%
6906.00.00 00 Ceramic pipes, conduits, guttering and pipe fittings. KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
69.07 Unglazed ceramic flags and paving, hearth or wall tiles; unglazed
ceramic mosaic cubes and the like, whether or not on a backing.

69 - 3

6907.10.00 00 -Tiles, cubes and similar articles, whether or not rectangular, the largest MTK 8% CCCT, LDCT, GPT, UST,
surface area of which is capable of being enclosed in a square the side MT, MUST, CIAT, CT, IT,
of which is less than 7 cm NT, SLT, PT, COLT, JT,
PAT: Free
CRT: 8%

PAT: Free
CRT: 8%
10 - - - - -Tiles with a surface area of 103 cm or more......................................... MTK
90 - - - - -Other ...................................................................................................... MTK
69.08 Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic
mosaic cubes and the like, whether or not on a backing.
6908.10.00 00 -Tiles, cubes and similar articles, whether or not rectangular, the largest MTK 8% CCCT, LDCT, UST, MT,
surface area of which is capable of being enclosed in a square the side MUST, CIAT, CT, IT, NT,
of which is less than 7 cm SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 8%
6908.90 -Other
6908.90.10 00 - - -Tiles with a surface area of 103 cm or more MTK 8% CCCT, LDCT, GPT, UST,
PAT: Free
CRT: 8%
6908.90.90 00 - - -Other MTK 8% CCCT, LDCT, UST, MT,

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 8%
69.09 Ceramic wares for laboratory, chemical or other technical uses; ceramic
troughs, tubs and similar receptacles of a kind used in agriculture;
ceramic pots, jars and similar articles of a kind used for the conveyance
or packing of goods.
-Ceramic wares for laboratory, chemical or other technical uses:
6909.11.00 00 - -Of porcelain or china - 4.5% CCCT, LDCT, GPT, UST,

PAT: Free
CRT: 4.5%
6909.12 - -Articles having a hardness equivalent to 9 or more on the Mohs scale

69 - 4

6909.12.10 00 - - -For use in machinery for making pulp of fibrous cellulosic material or for - Free CCCT, LDCT, GPT, UST,
making or finishing paper or paperboard MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
CRT: 4.5%
6909.19 - -Other
6909.19.10 00 - - -Ceramic rings for use in the manufacture of formaldehyde; - Free CCCT, LDCT, GPT, UST,
For use in machinery for making pulp of fibrous cellulosic material or for MT, MUST, CIAT, CT, CRT,
making or finishing paper or paperboard IT, NT, SLT, PT, COLT, JT,
PAT: Free

PAT: Free
CRT: 4.5%

PAT: Free
CRT: 7%
10 - - - - -Subject to customs duty based on excise duty ...................................... -
90 - - - - -Other ...................................................................................................... -
69.10 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water
closet pans, flushing cisterns, urinals and similar sanitary fixtures.
6910.10 -Of porcelain or china
6910.10.10 - - -Water closet pans (toilet bowls) and flushing cisterns (toilet tanks) or 7.5% CCCT, LDCT, UST, MT,
combinations thereof MUST, CIAT, CT, IT, NT,
SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 7.5%
10 - - - - -Water closet pans (toilet bowls).............................................................. NMB
20 - - - - -Flushing cisterns (toilet tanks) ................................................................ NMB
30 - - - - -Combinations of water closet pans and flushing cisterns....................... NMB

PAT: Free
CRT: 7.5%
10 - - - - -Sinks....................................................................................................... NMB
20 - - - - -Wash basins ........................................................................................... NMB
40 - - - - -Urinals and tanks thereof........................................................................ NMB
90 - - - - -Other ...................................................................................................... NMB

69 - 5

PAT: Free
CRT: 7.5%
10 - - - - -Wash basins........................................................................................... -
90 - - - - -Other ...................................................................................................... -
69.11 Tableware, kitchenware, other household articles and toilet articles, of

porcelain or china.
6911.10 -Tableware and kitchenware
6911.10.10 00 - - -Undecorated tableware, of a thickness of 3 mm or more, for use in the - Free CCCT, LDCT, GPT, UST,
manufacture of decorated heavy duty tableware for hotel, restaurant or MT, MUST, CIAT, CT, CRT,
institutional use IT, NT, SLT, PT, COLT, JT,
PAT: Free
6911.10.20 00 - - -Other undecorated tableware for use in the manufacture of decorated - Free CCCT, LDCT, GPT, UST,
tableware by kiln-fired decoration MT, MUST, CIAT, CT, CRT,
PAT: Free

GPT, UST, MT, MUST,
COLT, JT, PAT: Free
CRT: 7%
- - - - -Tableware:
12 - - - - - -Other, of bone china............................................................................. -
19 - - - - - -Other .................................................................................................... -
20 - - - - -Kitchenware ........................................................................................... -

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 5.5%
10 - - - - -Subject to customs duty based on excise duty ...................................... -
90 - - - - -Other ...................................................................................................... -
6912.00 Ceramic tableware, kitchenware, other household articles and toilet

articles, other than of porcelain or china.
6912.00.10 00 - - -Undecorated coffee mugs of earthenware or stoneware, for use in the - Free CCCT, LDCT, GPT, UST,
manufacture of decorated coffee mugs by kiln-fired MT, MUST, CIAT, CT, CRT,
decoration; IT, NT, SLT, PT, COLT, JT,
Undecorated tableware of semi-porcelain or white granite, of a thickness PAT: Free
of 3 mm or more, for use in the manufacture of decorated heavy duty
tableware for hotel, restaurant or institutional use
6912.00.20 00 - - -Other, undecorated tableware of semi-porcelain or white granite for use in - Free CCCT, LDCT, GPT, UST,
the manufacture of decorated tableware by kiln-fired decoration MT, MUST, CIAT, CT, CRT,
PAT: Free

69 - 6


SLT, PT, COLT, JT,
PAT: Free
AUT: 1.5%
NZT: 1.5%
GPT: 3%
CRT: 7%
10 - - - - -Tableware ............................................................................................... -
- - - - -Kitchenware:
24 - - - - - -Cooking utensils ................................................................................... -
29 - - - - - -Other .................................................................................................... -
30 - - - - -Toilet articles........................................................................................... -
- - - - -Other:
93 - - - - - -Flower pots........................................................................................... -
95 - - - - - -Decorative planters .............................................................................. -
96 - - - - - -Vases ................................................................................................... -
99 - - - - - -Other .................................................................................................... -
69.13 Statuettes and other ornamental ceramic articles.
6913.10.00 -Of porcelain or china 6.5% CCCT, LDCT, GPT, UST,

PAT: Free
CRT: 6.5%
10 - - - - -Statuettes ............................................................................................... -
90 - - - - -Other ...................................................................................................... -
6913.90 -Other
6913.90.10 00 - - -Produced in Canada more than 25 years prior to the date of accounting - Free CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free

PAT: Free
CRT: 6.5%
40 - - - - -Figurines and statuettes ......................................................................... -
90 - - - - -Other ...................................................................................................... -
69.14 Other ceramic articles.
6914.10 -Of porcelain or china
6914.10.10 00 - - -Porcelain hand forms to be employed in the manufacture of rubber gloves - Free CCCT, LDCT, GPT, UST,
PAT: Free

69 - 7

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 7%

SLT, PT, COLT, JT,
PAT: Free
GPT: 5%
CRT: 7%

70 - i
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) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers,
hydrometers or other articles of Chapter 90;
(e) Lamps or lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or
parts thereof of heading 94.05;
(f) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without
mechanisms for dolls or for other articles of Chapter 95); or
(g) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.
2. For the purpose of headings 70.03, 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 or 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 purpose of heading 70.19, the expression "glass wool" means:
(a) Mineral wools with a silica (SiO2) content not less than 60% by weight;
(b) Mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or Na2O) content exceeding 5%
by weight or a boric oxide (B2O3) content exceeding 2% by weight.
Mineral wools which do not comply with the above specifications fall in heading 68.06.
5. Throughout the Nomenclature, the expression "glass" includes fused quartz and other fused silica.
Subheading Note.
1. For the purpose of subheadings 7013.22, 7013.33, 7013.41 and 7013.91, the expression "lead crystal" means only glass
having a minimum lead monoxide (PbO) content by weight of 24%.

70 - 1

7001.00.00 00 Cullet and other waste and scrap of glass; glass in the mass. KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
70.02 Glass in balls (other than microspheres of heading 70.18), rods or tubes,
unworked.
7002.10.00 00 -Balls KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
7002.20.00 00 -Rods KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
-Tubes:
7002.31.00 00 - -Of fused quartz or other fused silica KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
7002.32.00 00 - -Of other glass having a linear coefficient of expansion not exceeding KGM Free CCCT, LDCT, GPT, UST,
5x10-6 per Kelvin within a temperature range of 0C to 300C MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
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:
7003.12.00 00 - -Coloured throughout the mass (body tinted), opacified, flashed or MTK Free CCCT, LDCT, GPT, UST,
having an absorbent, reflecting or non-reflecting layer MT, MUST, CIAT, CT, CRT,
PAT: Free
7003.19.00 00 - -Other MTK Free CCCT, LDCT, GPT, UST,

PAT: Free
7003.20.00 00 -Wired sheets MTK Free CCCT, LDCT, GPT, UST,

PAT: Free

70 - 2

7003.30.00 00 -Profiles - Free CCCT, LDCT, GPT, UST,

PAT: Free
70.04 Drawn glass and blown glass, in sheets, whether or not having an
absorbent, reflecting or non-reflecting layer, but not otherwise worked.
7004.20.00 00 -Glass, coloured throughout the mass (body tinted), opacified, flashed MTK Free CCCT, LDCT, GPT, UST,
or having an absorbent, reflecting or non-reflecting layer MT, MUST, CIAT, CT, CRT,
PAT: Free
7004.90.00 00 -Other glass MTK Free CCCT, LDCT, GPT, UST,

PAT: Free
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.
7005.10.00 -Non-wired glass, having an absorbent, reflecting or non-reflecting layer Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Float glass, having an absorbent layer................................................... MTK
20 - - - - -Float glass, having a reflecting layer ...................................................... MTK
90 - - - - -Other ...................................................................................................... MTK
-Other non-wired glass:
7005.21.00 - -Coloured throughout the mass (body tinted), opacified, flashed or Free CCCT, LDCT, GPT, UST,
merely surface ground MT, MUST, CIAT, CT, CRT,
PAT: Free
- - - - -Float glass, coloured green throughout the mass:
11 - - - - - -Of a thickness not exceeding 3 mm ..................................................... MTK
12 - - - - - -Of a thickness exceeding 3 mm ........................................................... MTK
30 - - - - -Float glass, otherwise coloured throughout the mass ............................ MTK
90 - - - - -Other ...................................................................................................... MTK

PAT: Free
20 - - - - -Of a thickness not exceeding 3 mm ....................................................... MTK
30 - - - - -Of a thickness exceeding 3 mm but not exceeding 4 mm ...................... MTK
60 - - - - -Of a thickness exceeding 6 mm but not exceeding 10 mm .................... MTK
70 - - - - -Of a thickness exceeding 10 mm ........................................................... MTK

70 - 3

7005.30.00 00 -Wired glass MTK Free CCCT, LDCT, GPT, UST,
PAT: Free
7006.00.00 Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, Free CCCT, LDCT, GPT, UST,
drilled, enamelled or otherwise worked, but not framed or fitted with MT, MUST, CIAT, CT, CRT,
other materials. IT, NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Float glass.............................................................................................. MTK
90 - - - - -Other ...................................................................................................... MTK
70.07 Safety glass, consisting of toughened (tempered) or laminated glass.
-Toughened (tempered) safety glass:
7007.11.00 - -Of size and shape suitable for incorporation in vehicles, aircraft, Free CCCT, LDCT, GPT, UST,
spacecraft or vessels MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -For land vehicles .................................................................................... MTK
90 - - - - -Other ...................................................................................................... MTK

PAT: Free
10 - - - - -Having an absorbent or reflecting layer ................................................. MTK
20 - - - - -Other, coloured throughout the mass..................................................... MTK
- - - - -Other, colourless:
32 - - - - - -Of a thickness not exceeding 6 mm..................................................... MTK
33 - - - - - -Of a thickness exceeding 6 mm........................................................... MTK
-Laminated safety glass:
7007.21.00 - -Of size and shape suitable for incorporation in vehicles, aircraft, Free CCCT, LDCT, GPT, UST,
spacecraft or vessels MT, MUST, CIAT, CT, CRT,
PAT: Free
- - - - -For railway and other land vehicles:
21 - - - - - -Windshields.......................................................................................... MTK
29 - - - - - -Other .................................................................................................... MTK
- - - - -For aircraft:
31 - - - - - -Windshields.......................................................................................... MTK
39 - - - - - -Other .................................................................................................... MTK
- - - - -For spacecraft or vessels:
41 - - - - - -Windshields.......................................................................................... MTK
49 - - - - - -Other .................................................................................................... MTK

PAT: Free
- - - - -Tempered:
11 - - - - - -Flat ....................................................................................................... MTK
19 - - - - - -Other .................................................................................................... MTK

70 - 4

20 - - - - -Not tempered.......................................................................................... MTK
7008.00.00 00 Multiple-walled insulating units of glass. MTK Free CCCT, LDCT, GPT, UST,
PAT: Free
70.09 Glass mirrors, whether or not framed, including rear-view mirrors.
7009.10.00 -Rear-view mirrors for vehicles Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Interior .................................................................................................... NMB
- - - - -Exterior:
21 - - - - - -Non-braced, for mounting on doors ..................................................... NMB
29 - - - - - -Other .................................................................................................... NMB
-Other:
7009.91.00 - -Unframed Free CCCT, LDCT, GPT, UST,

PAT: Free
- - - - -In sheets:
11 - - - - - -Mirrors on clear glass ........................................................................... MTK
19 - - - - - -Other .................................................................................................... MTK
90 - - - - -Other ...................................................................................................... -
7009.92.00 00 - -Framed NMB Free CCCT, LDCT, GPT, UST,

PAT: Free
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.
7010.10.00 00 -Ampoules GRO Free CCCT, LDCT, GPT, UST,

PAT: Free
7010.20.00 00 -Stoppers, lids and other closures GRO Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
- - - - -Food preserve containers:
21 - - - - - -Having a wide mouth, outside diameter of 38 mm or more.................. GRO
29 - - - - - -Other .................................................................................................... GRO

70 - 5

- - - - -Other:
91 - - - - - -Alcoholic beverage containers ............................................................. GRO
93 - - - - - -Soft drink containers ............................................................................ GRO
94 - - - - - -Cosmetic containers ............................................................................ GRO
95 - - - - - -Pharmaceutical containers................................................................... GRO
96 - - - - - -Having a wide mouth, outside diameter of 38 mm or more ................. GRO
99 - - - - - -Other .................................................................................................... GRO
70.11 Glass envelopes (including bulbs and tubes), open, and glass parts
thereof, without fittings, for electric lamps, cathode-ray tubes or the like.
7011.10.00 -For electric lighting Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -For electric lamp bulbs ........................................................................... MIL
90 - - - - -Other ...................................................................................................... MIL
7011.20 -For cathode-ray tubes
7011.20.10 00 - - -Cones (funnels) NMB Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free

PAT: Free
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).
7013.10.00 00 -Of glass-ceramics NMB Free CCCT, LDCT, GPT, UST,

PAT: Free
-Stemware drinking glasses, other than of glass-ceramics:
7013.22.00 - -Of lead crystal Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Subject to customs duty based on excise duty ...................................... NMB
90 - - - - -Other ...................................................................................................... NMB

70 - 6

PAT: Free
-Other drinking glasses, other than of glass-ceramics:
7013.33.00 00 - -Of lead crystal NMB Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Glassware of a kind used for table (other than drinking glasses) or

kitchen purposes, other than of glass-ceramics:
7013.41.00 - -Of lead crystal Free CCCT, LDCT, GPT, UST,

PAT: Free
20 - - - - -Decanters, subject to customs duty based on excise duty..................... NMB
90 - - - - -Other ...................................................................................................... NMB
7013.42.00 00 - -Of glass having a linear coefficient of expansion not exceding 5 x 10-6 NMB Free CCCT, LDCT, GPT, UST,
per Kelvin within a temperature range of 0C to 300C MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
20 - - - - -Laminated glass tableware..................................................................... NMB
30 - - - - -Decanters, subject to customs duty based on excise duty..................... NMB
40 - - - - -Cooking utensils ..................................................................................... NMB
50 - - - - -Coffee mugs, beer mugs, tankards, shot glasses and mixing glasses... NMB
90 - - - - -Other ...................................................................................................... NMB
-Other glassware:
7013.91.00 00 - -Of lead crystal NMB Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Fish bowls .............................................................................................. NMB
20 - - - - -Vases...................................................................................................... NMB
30 - - - - -Decorative ware ..................................................................................... NMB

70 - 7

90 - - - - -Other ...................................................................................................... NMB
7014.00.00 Signalling glassware and optical elements of glass (other than those of Free CCCT, LDCT, GPT, UST,
heading 70.15), not optically worked. MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Blanks, for reflectors or refractors .......................................................... NMB
20 - - - - -Other optical lens blanks........................................................................ NMB
30 - - - - -Other lens blanks ................................................................................... NMB
40 - - - - -Fresnel lenses for lamps ........................................................................ -
90 - - - - -Other ...................................................................................................... -
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.
7015.10.00 00 -Glasses for corrective spectacles NMB Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
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 smallwares,
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.
7016.10.00 00 -Glass cubes and other glass smallwares, whether or not on a backing, - Free CCCT, LDCT, GPT, UST,
for mosaics or similar decorative purposes MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
10 - - - - -Leaded lights and the like ...................................................................... -
20 - - - - -Paving blocks, slabs, bricks, squares, tiles and other articles of pressed
or moulded glass, of a kind used for building or construction purposes -
30 - - - - -Multicellular or foam glass, in blocks, panels, plates, shells or similar
forms ...................................................................................................... -
70.17 Laboratory, hygienic or pharmaceutical glassware, whether or not

graduated or calibrated.
7017.10.00 00 -Of fused quartz or other fused silica - Free CCCT, LDCT, GPT, UST,
PAT: Free

70 - 8

7017.20.00 00 -Of other glass having a linear coefficient of expansion not exceeding - Free CCCT, LDCT, GPT, UST,
5x10-6 per Kelvin within a temperature range of 0C to 300C MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
10 - - - - -Microscope slides ................................................................................... -
- - - - -Other:
91 - - - - - -Bottles, flasks, phials and jars .............................................................. -
99 - - - - - -Other .................................................................................................... -
70.18 Glass beads, imitation pearls, imitation precious or semi-precious

stones and similar glass smallwares, 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.
7018.10.00 -Glass beads, imitation pearls, imitation precious or semi-precious Free CCCT, LDCT, GPT, UST,
stones and similar glass smallwares MT, MUST, CIAT, CT, CRT,
PAT: Free
20 - - - - -Glass beads, of a kind designed for hand-made articles ....................... -
90 - - - - -Other ...................................................................................................... -
7018.20.00 00 -Glass microspheres not exceeding 1 mm in diameter KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
70.19 Glass fibres (including glass wool) and articles thereof (for example,
yarn, woven fabrics).
-Slivers, rovings, yarn and chopped strands:
7019.11.00 00 - -Chopped strands, of a length of not more than 50 mm KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
7019.12.00 00 - -Rovings KGM Free CCCT, LDCT, GPT, UST,

SLT, PT, COLT, JT,
PAT: Free

PAT: Free

70 - 9

-Thin sheets (voiles), webs, mats, mattresses, boards and similar
nonwoven products:
7019.31.00 - -Mats Free CCCT, LDCT, GPT, UST,

PAT: Free
- - - - -Continuous strand:
11 - - - - - -Shingle mat .......................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Solely of glass fibres:
21 - - - - - -Shingle mat .......................................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
7019.32.00 00 - -Thin sheets (voiles) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Continuous strand products, for use in the manufacture of reinforced
plastic composites by resin transfer moulding or pultrusion processing;
For use in the manufacture of filters for heating, ventilating or air
conditioning systems;
Non-woven products, solely of glass fibres, of a width exceeding 3.6 m
and of a thickness not exceeding 0.5 mm, whether or not with binders,
for use in the manufacture of floor coverings ......................................... -
- - - - -Insulation products:
21 - - - - - -Pipe coverings ..................................................................................... KGM
29 - - - - - -Other .................................................................................................... -
90 - - - - -Other ...................................................................................................... -
7019.40 -Woven fabrics of rovings
7019.40.10 00 - - -Impregnated with a compounded and not completely cured epoxide resin, KGM Free CCCT, LDCT, GPT, UST,
commonly known as "prepreg", meeting the IPC-4101 specification, for MT, MUST, CIAT, CT, CRT,
use in the manufacture of printed circuit boards; IT, NT, SLT, PT, COLT, JT,
Glass tape, woven, electrically conductive, for use in the manufacture or PAT: Free
refurbishing of electrical generators;
Solely of glass fibres or filaments, resin impregnated, in rolls, whether or
not backed with paper separators, for use in the manufacture of grinding
wheels;
Solely of high silica glass fibres, the fibres, exclusive of coating, containing
90% or more by weight of combined silicon, evaluated as silicon dioxide
(SiO2)
7019.40.20 00 - - -For use in the manufacture of tires KGM Free CCCT, LDCT, GPT, UST,
SLT, PT, COLT, JT,
PAT: Free
- - -Other:

70 - 10

7019.40.91 00 - - - -For use in the manufacture of apparel - Free AUT, NZT, CCCT, LDCT,
PAT: Free

SLT, PT, JT, PAT: Free
AUT: 3%
NZT: 3%
COLT: 3%
7019.51.00 - -Of a width not exceeding 30 cm Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Tape........................................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
7019.52.00 - -Of a width exceeding 30 cm, plain weave, weighing less than 250 g/m, Free AUT, NZT, CCCT, LDCT,
of filaments measuring per single yarn not more than 136 tex GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Reinforcing fabric, not coated or dipped................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Coated or dipped .................................................................................... KGM
90 - - - - -Other ...................................................................................................... -

PAT: Free
10 - - - - -Cordage and braided tubing, solely of high silica glass fibres, the fibres,
exclusive of coating, containing 90% or more by weight of combined
silicon, evaluated as silicon dioxide (SiO2);
Discs of woven glass fibres or filaments, resin impregnated, whether or
not backed with paper separators, for use in the manufacture of
grinding wheels ...................................................................................... -
80 - - - - -Other woven articles............................................................................... KGM
90 - - - - -Other ...................................................................................................... -
7020.00 Other articles of glass.

70 - 11

7020.00.10 00 - - -For use in the manufacture of cut or decorated glassware; - Free CCCT, LDCT, GPT, UST,
Glassware having a linear coefficient of expansion not exceeding 5x10-6 MT, MUST, CIAT, CT, CRT,
per Kelvin within a temperature range of 0C to 300C; IT, NT, SLT, PT, COLT, JT,
Glass inners for vacuum flasks or for other vacuum vessels PAT: Free

PAT: Free
GPT: 3%

XIV - 1
Section XIV
NATURAL OR CULTURED PEARLS, PRECIOUS

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

71 - i
Chapter 71
NATURAL OR CULTURED PEARLS, PRECIOUS

OR SEMI-PRECIOUS STONES, PRECIOUS METALS,
METALS CLAD WITH PRECIOUS METAL,
AND ARTICLES THEREOF;
IMITATION JEWELLERY; COIN
Notes.
1. Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly:
(a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or
(b) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.
2. (A) Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is
present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and
rims), and paragraph (b) of the foregoing Note does not apply to such articles.
(B) Heading 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor
constituents).
(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 or electrical goods, or parts thereof, of Section XVI. However, articles
and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this
Chapter, except unmounted worked sapphires and diamonds for styli (heading 85.22);
(l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);
(m) Arms or parts thereof (Chapter 93);
(n) Articles covered by Note 2 to Chapter 95;
(o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or
(p) Original sculptures or statuary (heading 97.03), collectors' pieces (heading 97.05) or antiques of an age exceeding one
hundred years (heading 97.06), other than natural or cultured pearls or precious or semi-precious stones.

71 - ii
4. (A) The expression "precious metal" means silver, gold and platinum.
(B) The expression "platinum" means platinum, iridium, osmium, palladium, rhodium and ruthenium.
(C) The expression "precious or semi-precious stones" does not include any of the substances specified in Note 2 (b) to
Chapter 96.
5. For the purpose 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 be
treated as an alloy of gold;
(c) Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.
6. Except where the context otherwise requires, any reference in the Nomenclature to precious metal or to any particular
precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with
the rules in Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.
7. Throughout the Nomenclature the expression "metal clad with precious metal" means material made with a base of metal
upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a
covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with
precious metal.
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 or
cigarette 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 purpose 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 purpose of heading 71.17, the expression "imitation jewellery" means articles of jewellery within the meaning of
paragraph (a) of Note 9 above (but not including buttons or other articles of heading 96.06, or dress-combs, hair-slides or the
like, or hairpins, of heading 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural,
synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.
Subheading Notes.
1. For the purpose 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 0.5 mm.
2. Notwithstanding the provisions of Chapter Note 4 (B), for the purpose 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 subheading 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.

71 - 1

I. -NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-

PRECIOUS 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 -Natural pearls
7101.10.10 00 - - -Graded pearls temporarily strung for the convenience of transport - Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
-Cultured pearls:
7101.21.00 00 - -Unworked - Free CCCT, LDCT, GPT, UST,

PAT: Free
7101.22 - -Worked
7101.22.10 00 - - -Graded pearls temporarily strung for the convenience of transport - Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
71.02 Diamonds, whether or not worked, but not mounted or set.
7102.10.00 00 -Unsorted CTM Free CCCT, LDCT, GPT, UST,

PAT: Free
-Industrial:
7102.21.00 00 - -Unworked or simply sawn, cleaved or bruted CTM Free CCCT, LDCT, GPT, UST,
PAT: Free

71 - 2

7102.29.00 00 - -Other CTM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Non-industrial:
7102.31.00 00 - -Unworked or simply sawn, cleaved or bruted CTM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Of a weight not exceeding 0.5 carat each .............................................. CTM
20 - - - - -Of a weight exceeding 0.5 carat each .................................................... CTM
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.
7103.10.00 00 -Unworked or simply sawn or roughly shaped - Free CCCT, LDCT, GPT, UST,
PAT: Free
-Otherwise worked:
7103.91.00 - -Rubies, sapphires and emeralds Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Rubies .................................................................................................... -
20 - - - - -Sapphires ............................................................................................... -
30 - - - - -Emeralds ................................................................................................ -

PAT: Free
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.
7104.10.00 00 -Piezo-electric quartz - Free CCCT, LDCT, GPT, UST,

PAT: Free

71 - 3

7104.20.00 00 -Other, unworked or simply sawn or roughly shaped - Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
71.05 Dust and powder of natural or synthetic precious or semi-precious

stones.
7105.10.00 -Of diamonds Free CCCT, LDCT, GPT, UST,

PAT: Free
20 - - - - -Synthetic ................................................................................................ CTM
90 - - - - -Other ...................................................................................................... CTM

PAT: Free
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.
7106.10.00 00 -Powder GRM Free CCCT, LDCT, GPT, UST,

PAT: Free
-Other:
7106.91.00 - -Unwrought Free CCCT, LDCT, GPT, UST,

PAT: Free
- - - - -Containing by weight 92.5% or more of silver:
11 - - - - - -Bullion .................................................................................................. GRM
19 - - - - - -Other .................................................................................................... GRM
20 - - - - -Containing by weight less than 92.5% of silver...................................... GRM
7106.92.00 - -Semi-manufactured Free CCCT, LDCT, GPT, UST,

PAT: Free
- - - - -Containing by weight 92.5% or more of silver:
11 - - - - - -In bars, sheets or plates....................................................................... GRM
19 - - - - - -Other .................................................................................................... GRM
90 - - - - -Other ...................................................................................................... GRM

71 - 4

7107.00.00 00 Base metals clad with silver, not further worked than semi- GRM Free CCCT, LDCT, GPT, UST,
manufactured. MT, MUST, CIAT, CT, CRT,
PAT: Free
71.08 Gold (including gold plated with platinum) unwrought or in semi-

manufactured forms, or in powder form.
-Non-monetary:
7108.11.00 00 - -Powder GRM Free CCCT, LDCT, GPT, UST,

PAT: Free
7108.12.00 - -Other unwrought forms Free CCCT, LDCT, GPT, UST,

PAT: Free
- - - - -Containing by weight not less than 99.95% of gold:
11 - - - - - -Bullion .................................................................................................. GRM
19 - - - - - -Other .................................................................................................... GRM
- - - - -Containing by weight less than 99.95% of gold:
21 - - - - - -Bullion .................................................................................................. GRM
22 - - - - - -Dore ..................................................................................................... GRM
29 - - - - - -Other .................................................................................................... GRM
7108.13.00 - -Other semi-manufactured forms Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Of 10 carats or more............................................................................... GRM
90 - - - - -Other ...................................................................................................... GRM
7108.20.00 00 -Monetary GRM Free CCCT, LDCT, GPT, UST,

PAT: Free
7109.00.00 00 Base metals or silver, clad with gold, not further worked than semi- GRM Free CCCT, LDCT, GPT, UST,
manufactured. MT, MUST, CIAT, CT, CRT,
PAT: Free
71.10 Platinum, unwrought or in semi-manufactured forms, or in powder form.
-Platinum:
7110.11.00 00 - -Unwrought or in powder form GRM Free CCCT, LDCT, GPT, UST,
PAT: Free

71 - 5

7110.19.00 00 - -Other GRM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Palladium:
PAT: Free

PAT: Free
-Rhodium:
PAT: Free

PAT: Free
-Iridium, osmium and ruthenium:
PAT: Free

PAT: Free
7111.00.00 00 Base metals, silver or gold, clad with platinum, not further worked than GRM Free CCCT, LDCT, GPT, UST,
semi-manufactured. MT, MUST, CIAT, CT, CRT,
PAT: Free
71.12 Waste and scrap of precious metal or of metal clad with precious metal;
other waste and scrap containing precious metal or precious metal
compounds, of a kind used principally for the recovery of precious
metal.
7112.30.00 00 -Ash containing precious metal or precious metal compounds KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Other:

71 - 6

7112.91.00 - -Of gold, including metal clad with gold but excluding sweepings Free CCCT, LDCT, GPT, UST,
containing other precious metals MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Scrap jewellery ....................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
7112.92.00 00 - -Of platinum, including metal clad with platinum but excluding KGM Free CCCT, LDCT, GPT, UST,
sweepings containing other precious metals MT, MUST, CIAT, CT, CRT,
PAT: Free

PAT: Free
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 - -Of silver, whether or not plated or clad with other precious metal
7113.11.10 00 - - -Findings, not plated or clad - 5% CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
GPT: 5%
7113.19 - -Of other precious metal, whether or not plated or clad with precious
metal
7113.19.10 00 - - -Findings, not plated or clad - 5% CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
GPT: 5%
7113.20 -Of base metal clad with precious metal

71 - 7

7113.20.10 00 - - -Findings - 5% CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
GPT: 5%
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:
7114.11.00 - -Of silver, whether or not plated or clad with other precious metal 5.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 4%
- - - - -Articles of tableware:
19 - - - - - -Other .................................................................................................... -
- - - - -Other:
99 - - - - - -Other .................................................................................................... -
7114.19.00 - -Of other precious metal, whether or not plated or clad with precious 5.5% CCCT, LDCT, UST, MT,
metal MUST, CIAT, CT, CRT, IT,
PAT: Free
GPT: 4%
19 - - - - - -Other .................................................................................................... -
- - - - -Other:
99 - - - - - -Other .................................................................................................... -
7114.20.00 -Of base metal clad with precious metal 5.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 4%
19 - - - - - -Other .................................................................................................... -
- - - - -Other:
99 - - - - - -Other .................................................................................................... -
71.15 Other articles of precious metal or of metal clad with precious metal.

71 - 8

7115.10.00 00 -Catalysts in the form of wire cloth or grill, of platinum GRM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
- - - - -Of platinum:
11 - - - - - -Crucibles .............................................................................................. GRM
19 - - - - - -Other .................................................................................................... GRM
90 - - - - -Other ...................................................................................................... GRM
71.16 Articles of natural or cultured pearls, precious or semi-precious stones

(natural, synthetic or reconstructed).
7116.10.00 00 -Of natural or cultured pearls - 8.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 5%
7116.20 -Of precious or semi-precious stones (natural, synthetic or

reconstructed)
7116.20.10 00 - - -Produced in Canada more than 25 years prior to the date of accounting - Free CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free

PAT: Free
GPT: 5%
71.17 Imitation jewellery.
-Of base metal, whether or not plated with precious metal:
7117.11.00 00 - -Cuff-links and studs - 8% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 5%
7117.19 - -Other
7117.19.10 00 - - -Brass chain, set with rhinestones, for use in the manufacture of jewellery; - Free CCCT, LDCT, GPT, UST,
Paua shells in metal settings; MT, MUST, CIAT, CT, CRT,
Ornaments for use in the manufacture of footwear or footwear fittings IT, NT, SLT, PT, COLT, JT,
PAT: Free

PAT: Free
GPT: 5%

71 - 9

7117.90.00 00 -Other - 8.5% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 5%
71.18 Coin.
7118.10.00 00 -Coin (other than gold coin), not being legal tender - 6.5% CCCT, LDCT, UST, MT,
PAT: Free
GPT: 3%

PAT: Free
10 - - - - -Gold coin ................................................................................................ -
- - - - -Other:
91 - - - - - -Canadian coins .................................................................................... -
99 - - - - - -Other .................................................................................................... -

XV - 1
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 or
32.15);
(b) Ferro-cerium or other pyrophoric alloys (heading 36.06);
(c) Headgear or parts thereof of heading 65.06 or 65.07;
(d) Umbrella frames or other articles of heading 66.03;
(e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);
(f) Articles of Section XVI (machinery, mechanical appliances and electrical goods);
(g) Assembled railway or tramway track (heading 86.08) or other articles of Section XVII (vehicles, ships and boats, aircraft);
(h) Instruments or apparatus of Section XVIII, including clock or watch springs;
(ij) Lead shot prepared for ammunition (heading 93.06) or other articles of Section XIX (arms and ammunition);
(k) Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs,
prefabricated buildings);
(l) Articles of Chapter 95 (for example, toys, games, sports requisites);
(m)Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured
articles); or
(n) Articles of Chapter 97 (for example, works of art).
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;
(b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and
(c) Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06.
In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not include references to
parts of general use as defined above.
Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from
Chapters 72 to 76 and 78 to 81.
3. Throughout the Nomenclature, the expression "base metals" means: iron and steel, copper, nickel, aluminum, 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).

XV - 2
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 if the total weight of such metals equals or exceeds the total weight of the other elements
present;
(c) In this Section the term "alloys'' includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained
by melting (other than cermets) and intermetallic compounds.
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 5 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 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
Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as
such because of breakage, cutting-up, wear or other reasons.
(b) Powders
Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm.
Supplementary Note.
1. Unless the context otherwise requires, the expression "diameter'', when applied to tubes and pipes, refers to the actual
internal diameter.

72 - i
Chapter 72
IRON AND STEEL
Notes.
1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the
meanings hereby assigned to them:
(a) Pig iron
Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or
more other elements within the following limits:
- not more than 10% of chromium
- not more than 6% of manganese
- not more than 3% of phosphorus
- not more than 8% of silicon
- a total of not more than 10% of other elements.
(b) Spiegeleisen
Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the
specification at (a) above.
(c) Ferro-alloys
Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms,
whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurizing
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 other elements.

72 - ii
(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
- 1.65% or more of manganese
- 0.08% or more of molybdenum
- 0.3% or more of nickel
- 0.06% or more of niobium
- 0.6% or more of silicon
- 0.05% or more of titanium
- 0.3% or more of tungsten (wolfram)
- 0.1% or more of vanadium
- 0.05% or more of zirconium
- 0.1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.
(g) Remelting scrap ingots of iron or steel
Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not
complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.
(h) Granules
Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by
weight passes through a sieve with a mesh aperture of 5 mm.
(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:

72 - iii
- coils of successively superimposed layers, or
- straight lengths, which if of a thickness less than 4.75 mm are of a width measuring at least ten times the thickness or
if of a thickness of 4.75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness.
Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears,
buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the
character of articles or products of other headings.
Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or
more, provided that they do not assume the character of articles or products of other headings.
(l) Bars and rods, hot-rolled, in irregularly wound coils
Hot-rolled products in irregularly wound coils, which have a solid 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 bars and rods);
- be twisted after rolling.
(n) Angles, shapes and sections
Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or
(m) above or to the definition of wire.
Chapter 72 does not include products of heading 73.01 or 73.02.
(o) Wire
Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of
flat-rolled products.
(p) Hollow drill bars and rods
Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds
15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external
dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 73.04.
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:

72 - iv
- 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: aluminum, molybdenum, titanium, tungsten (wolfram), vanadium.
(b) Non-alloy free-cutting steel
Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:
- 0.08% or more of sulphur
- 0.1% or more of lead
- more than 0.05% of selenium
- more than 0.01% of tellurium
- more than 0.05% 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 aluminum but no other element in a proportion that would give the steel the
characteristics of another alloy steel.
(d) High speed steel
Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and
vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.
(e) Silico-manganese steel
Alloy steels containing by weight:
- not more than 0.7% of carbon,
- 0.5% or more but not more than 1.9% of manganese, and
- 0.6% or more but not more than 2.3% of silicon, but no other element in a proportion that would give the steel the
characteristics of another alloy steel.
2. For the classification of ferro-alloys in the subheadings of heading 72.02 the following rule should be observed:
A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements
exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered respectively as ternary or
quaternary if two or three alloy elements exceed the minimum percentage.
For the application of this rule the unspecified "other elements" referred to in Chapter Note 1 (c) must each exceed 10% by
weight.
1. For the purposes of subheadings 7222.11, 7222.19, 7222.20 and 7222.30, the expression "high nickel alloy steel" is
considered to be nickel alloy steel containing by weight 3% or more of nickel.

72 - 1

I. -PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER

FORM
72.01 Pig iron and spiegeleisen in pigs, blocks or other primary forms.
7201.10.00 00 -Non-alloy pig iron containing by weight 0.5% or less of phosphorus TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
7201.20.00 00 -Non-alloy pig iron containing by weight more than 0.5% of phosphorus TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
7201.50.00 -Alloy pig iron; spiegeleisen Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Alloy pig iron........................................................................................... KGM
20 - - - - -Spiegeleisen........................................................................................... KGM
72.02 Ferro-alloys.
-Ferro-manganese:
7202.11.00 - -Containing by weight more than 2% of carbon Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Containing by weight not more than 1% of silicon ................................. KGM
20 - - - - -Containing by weight more than 1% of silicon ....................................... KGM

PAT: Free
- - - - -Containing by weight not more than 1% of silicon:
11 - - - - - -Containing by weight not more than 0.75% of carbon ......................... KGM
12 - - - - - -Containing by weight more than 0.75% but not more than 2% of
carbon .................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
-Ferro-silicon:
7202.21.00 - -Containing by weight more than 55% of silicon Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Containing by weight less than 90% of silicon ....................................... KGM
30 - - - - -Containing by weight 90% or more of silicon ......................................... KGM

72 - 2

PAT: Free
10 - - - - -Containing by weight more than 45% but not more than 55% of silicon KGM
20 - - - - -Containing by weight not more than 45% of silicon................................ KGM
7202.30.00 00 -Ferro-silico-manganese KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
-Ferro-chromium:
7202.41.00 00 - -Containing by weight more than 4% of carbon KGM Free CCCT, LDCT, GPT, UST,
Note: The benefit of the Most-Favoured-Nation Tariff is extended to goods IT, NT, SLT, PT, COLT, JT,
of this tariff item that originate in a country to which the General Tariff PAT: Free
applies.

Note: The benefit of the Most-Favoured-Nation Tariff is extended to goods IT, NT, SLT, PT, COLT, JT,
of this tariff item that originate in a country to which the General Tariff PAT: Free
applies.
7202.50.00 00 -Ferro-silico-chromium KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
7202.60.00 00 -Ferro-nickel KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
7202.70.00 00 -Ferro-molybdenum KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
7202.80.00 00 -Ferro-tungsten and ferro-silico-tungsten KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Other:
7202.91.00 00 - -Ferro-titanium and ferro-silico-titanium KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

72 - 3

7202.92.00 - -Ferro-vanadium Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -For use in the manufacture of iron or steel ............................................ KGM
90 - - - - -Other ...................................................................................................... KGM
7202.93.00 00 - -Ferro-niobium KGM Free CCCT, LDCT, GPT, UST,

PAT: Free

PAT: Free
72.03 Ferrous products obtained by direct reduction of iron ore and other
spongy ferrous products, in lumps, pellets or similar forms; iron having
a minimum purity by weight of 99.94%, in lumps, pellets or similar forms.
7203.10.00 00 -Ferrous products obtained by direct reduction of iron ore TNE Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
72.04 Ferrous waste and scrap; remelting scrap ingots of iron or steel.
7204.10.00 00 -Waste and scrap of cast iron TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
-Waste and scrap of alloy steel:
7204.21.00 00 - -Of stainless steel TNE Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
7204.30.00 00 -Waste and scrap of tinned iron or steel TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
-Other waste and scrap:

72 - 4

7204.41.00 - -Turnings, shavings, chips, milling waste, sawdust, filings, trimmings Free CCCT, LDCT, GPT, UST,
and stampings, whether or not in bundles MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -No.1 in bundles ...................................................................................... TNE
20 - - - - -Other turnings and shavings .................................................................. TNE
90 - - - - -Other ...................................................................................................... TNE

PAT: Free
10 - - - - -No. 1 heavy melting................................................................................ TNE
20 - - - - -No. 2 heavy melting................................................................................ TNE
- - - - -Other:
91 - - - - - -Shredded.............................................................................................. TNE
99 - - - - - -Other .................................................................................................... TNE
7204.50.00 00 -Remelting scrap ingots TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
72.05 Granules and powders, of pig iron, spiegeleisen, iron or steel.
7205.10.00 -Granules Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Shot ........................................................................................................ TNE
90 - - - - -Other ...................................................................................................... TNE
-Powders:
7205.21.00 00 - -Of alloy steel TNE Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
II. -IRON AND NON-ALLOY STEEL
72.06 Iron and non-alloy steel in ingots or other primary forms (excluding iron
of heading 72.03).
7206.10.00 00 -Ingots TNE Free CCCT, LDCT, GPT, UST,

PAT: Free

72 - 5

PAT: Free
72.07 Semi-finished products of iron or non-alloy steel.
-Containing by weight less than 0.25% of carbon:
7207.11.00 - -Of rectangular (including square) cross-section, the width measuring Free AUT, NZT, CCCT, LDCT,
less than twice the thickness GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Of iron .................................................................................................... TNE
- - - - -Of non-alloy steel:
21 - - - - - -Billets ................................................................................................... TNE
29 - - - - - -Other .................................................................................................... TNE
7207.12.00 00 - -Other, of rectangular (other than square) cross-section TNE Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free

PAT: Free
10 - - - - -Rounds................................................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
7207.20.00 -Containing by weight 0.25% or more of carbon Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Blooms ................................................................................................... TNE
20 - - - - -Billets...................................................................................................... TNE
30 - - - - -Slabs, sheet bars or rounds ................................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
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.
7208.10.00 -In coils, not further worked than hot-rolled, with patterns in relief Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free
10 - - - - -Of a width of 600 mm or more but not exceeding 1,525 mm ................. KGM
20 - - - - -Of a width exceeding 1,525 mm............................................................. KGM
-Other, in coils, not further worked than hot-rolled, pickled:

72 - 6

7208.25.00 - -Of a thickness of 4.75 mm or more Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Of a width of 600 mm or more but not exceeding 1,525 mm.................. KGM
20 - - - - -Of a width exceeding 1,525 mm but not exceeding 1,830 mm............... KGM
40 - - - - -Of a width exceeding 2,450 mm ............................................................. KGM
7208.26.00 - -Of a thickness of 3 mm or more but less than 4.75 mm Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
7208.27.00 - -Of a thickness of less than 3 mm Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
-Other, in coils, not further worked than hot-rolled:
7208.36.00 - -Of a thickness exceeding 10 mm Free AUT, NZT, CCCT, LDCT,

COLT, JT, PAT: Free
7208.37.00 - -Of a thickness of 4.75 mm or more but not exceeding 10 mm Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
7208.38.00 - -Of a thickness of 3 mm or more but less than 4.75 mm Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free

72 - 7

20 - - - - -Of a width exceeding 1,525 mm but not exceeding 1,830 mm .............. KGM
7208.39.00 - -Of a thickness of less than 3 mm Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free
7208.40.00 -Not in coils, not further worked than hot-rolled, with patterns in relief Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
-Other, not in coils, not further worked than hot-rolled:

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Heat treated ........................................................................................... KGM
- - - - -Other:
91 - - - - - -Of a width of 600 mm or more but not exceeding 1,525 mm ............... KGM
92 - - - - - -Of a width exceeding 1,525 mm but not exceeding 1,830 mm ............ KGM
95 - - - - - -Of a width exceeding 3,050 mm .......................................................... KGM
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Heat treated ........................................................................................... KGM
- - - - -Other:
7208.53.00 - -Other, of a thickness of 3 mm or more but less than 4.75 mm Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free

72 - 8

7208.54.00 - -Other, of a thickness of less than 3 mm Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free
7208.90.00 00 -Other KGM Free CCCT, LDCT, UST, MT,

PAT: Free

more, cold-rolled (cold-reduced), not clad, plated or coated.
-In coils, not further worked than cold-rolled (cold-reduced):
7209.15.00 - -Of a thickness of 3 mm or more Free CCCT, LDCT, UST, MT,

PAT: Free
7209.16.00 - -Of a thickness exceeding 1 mm but less than 3 mm Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
7209.18.00 - -Of a thickness of less than 0.5 mm Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free

72 - 9

-Not in coils, not further worked than cold-rolled (cold-reduced):
7209.25.00 - -Of a thickness of 3 mm or more Free CCCT, LDCT, UST, MT,

PAT: Free
7209.26.00 - -Of a thickness exceeding 1 mm but less than 3 mm Free CCCT, LDCT, UST, MT,
PAT: Free
7209.27.00 - -Of a thickness of 0.5 mm or more but not exceeding 1 mm Free CCCT, LDCT, UST, MT,
PAT: Free
7209.28.00 - -Of a thickness of less than 0.5 mm Free CCCT, LDCT, UST, MT,
PAT: Free
7209.90.00 -Other Free CCCT, LDCT, UST, MT,

PAT: Free
10 - - - - -Perforated .............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

more, clad, plated or coated.
-Plated or coated with tin:
7210.11.00 00 - -Of a thickness of 0.5 mm or more KGM Free CCCT, LDCT, UST, MT,
PAT: Free
7210.12.00 00 - -Of a thickness of less than 0.5 mm KGM Free CCCT, LDCT, UST, MT,
PAT: Free

72 - 10

7210.20.00 -Plated or coated with lead, including terne-plate Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Terne-plate ............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
7210.30.00 00 -Electrolytically plated or coated with zinc KGM Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free
-Otherwise plated or coated with zinc:
7210.41.00 00 - -Corrugated KGM Free CCCT, LDCT, UST, MT,

PAT: Free

COLT, JT, PAT: Free
10 - - - - -Of a thickness not exceeding 0.5 mm .................................................... KGM
20 - - - - -Of a thickness exceeding 0.5 mm but not exceeding 1 mm ................... KGM
30 - - - - -Of a thickness exceeding 1 mm ............................................................. KGM
7210.50.00 00 -Plated or coated with chromium oxides or with chromium and KGM Free CCCT, LDCT, UST, MT,
chromium oxides MUST, CIAT, CT, CRT, IT,
PAT: Free
-Plated or coated with aluminum:
7210.61.00 00 - -Plated or coated with aluminium-zinc alloys KGM Free CCCT, LDCT, UST, MT,
PAT: Free
7210.69.00 - -Other Free CCCT, LDCT, UST, MT,

PAT: Free
10 - - - - -Of a thickness of less than 1.44 mm ...................................................... KGM
20 - - - - -Of a thickness of 1.44 mm or more ........................................................ KGM
7210.70.00 00 -Painted, varnished or coated with plastics KGM Free CCCT, LDCT, UST, MT,
PAT: Free

COLT, JT, PAT: Free

72 - 11

- - - - -Of a thickness not exceeding 4.75 mm, clad, plated or coated with other
base metals:
11 - - - - - -With copper.......................................................................................... KGM
12 - - - - - -With nickel............................................................................................ KGM
13 - - - - - -With stainless steel .............................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Of a thickness exceeding 4.75 mm, clad, plated or coated with other
base metals:
21 - - - - - -With nickel............................................................................................ KGM
22 - - - - - -With stainless steel .............................................................................. KGM
29 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
72.11 Flat-rolled products of iron or non-alloy steel, of a width of less than

600 mm, not clad, plated or coated.
-Not further worked than hot-rolled:
7211.13.00 00 - -Rolled on four faces or in a closed box pass, of a width exceeding KGM Free CCCT, LDCT, UST, MT,
150 mm and a thickness of not less than 4 mm, not in coils and MUST, CIAT, CT, CRT, IT,
without patterns in relief NT, SLT, PT, COLT, JT,
PAT: Free
7211.14.00 - -Other, of a thickness of 4.75 mm or more Free CCCT, LDCT, UST, MT,
PAT: Free
10 - - - - -Not in coils.............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
10 - - - - -Not in coils.............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
-Not further worked than cold-rolled (cold-reduced):
7211.23.00 00 - -Containing by weight less than 0.25% of carbon KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free

PAT: Free
10 - - - - -Perforated .............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

72 - 12

72.12 Flat-rolled products of iron or non-alloy steel, of a width of less than
600 mm, clad, plated or coated.
7212.10.00 00 -Plated or coated with tin KGM Free CCCT, LDCT, UST, MT,
PAT: Free
7212.20.00 00 -Electrolytically plated or coated with zinc KGM Free CCCT, LDCT, UST, MT,
PAT: Free
7212.30.00 00 -Otherwise plated or coated with zinc KGM Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free
7212.40.00 00 -Painted, varnished or coated with plastics KGM Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free
7212.50.00 -Otherwise plated or coated Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
- - - - -Of a thickness not exceeding 4.75 mm, plated or coated with other base
metals:
11 - - - - - -With aluminum...................................................................................... KGM
12 - - - - - -With copper .......................................................................................... KGM
13 - - - - - -With nickel ............................................................................................ KGM
14 - - - - - -With zinc-aluminum .............................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Of a thickness exceeding 4.75 mm, plated or coated with other base
metals ..................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
7212.60.00 00 -Clad KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
72.13 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy
steel.
7213.10.00 00 -Containing indentations, ribs, grooves or other deformations produced KGM Free CCCT, LDCT, UST, MT,
during the rolling process MUST, CIAT, CT, CRT, IT,
PAT: Free
7213.20.00 -Other, of free-cutting steel Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free

72 - 13

10 - - - - -Wire rods................................................................................................ KGM
20 - - - - -Rounds, of a diameter not exceeding 75 mm ........................................ KGM
30 - - - - -Hexagons ............................................................................................... KGM
40 - - - - -Squares.................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
-Other:
7213.91.00 - -Of circular cross-section measuring less than 14 mm in diameter Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
- - - - -Containing by weight less than 0.25% of carbon:
11 - - - - - -Wire rods.............................................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Containing by weight 0.25% or more but less than 0.6% of carbon:
21 - - - - - -Wire rods.............................................................................................. KGM
29 - - - - - -Other .................................................................................................... KGM
- - - - -Containing by weight 0.6% or more of carbon:
31 - - - - - -Wire rods.............................................................................................. KGM
39 - - - - - -Other .................................................................................................... KGM

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Wire rods, containing by weight less than 0.25% of carbon................... KGM
- - - - -Other, containing by weight less than 0.25% of carbon:
21 - - - - - -Rounds, of a diameter of 14 mm or more but not exceeding 35 mm... KGM
22 - - - - - -Rounds, of a diameter exceeding 35 mm ............................................ KGM
23 - - - - - -Hexagons............................................................................................. KGM
24 - - - - - -Squares................................................................................................ KGM
29 - - - - - -Other .................................................................................................... KGM
30 - - - - -Wire rods, containing by weight 0.25% or more but less than 0.6% of
carbon .................................................................................................... KGM
- - - - -Other, containing by weight 0.25% or more but less than 0.6% of
carbon:
49 - - - - - -Other .................................................................................................... KGM
50 - - - - -Wire rods, containing by weight 0.6% or more of carbon....................... KGM
- - - - -Other, containing by weight 0.6% or more of carbon:
99 - - - - - -Other .................................................................................................... KGM
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.
7214.10.00 00 -Forged KGM Free CCCT, LDCT, UST, MT,

PAT: Free

72 - 14

7214.20.00 00 -Containing indentations, ribs, grooves or other deformations produced KGM Free CCCT, LDCT, UST, MT,
during the rolling process or twisted after rolling MUST, CIAT, CT, CRT, IT,
PAT: Free
7214.30.00 -Other, of free-cutting steel Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Containing by weight 0.15% or more but not exceeding 0.35% of lead
or 0.05% or more but not exceeding 0.4% of bismuth, for use in
Canadian manufactures ......................................................................... KGM
- - - - -Flat bars, including flat grader blade sections:
21 - - - - - -Of a width not exceeding 75 mm.......................................................... KGM
22 - - - - - -Of a width exceeding 75 mm but less than 150 mm ............................ KGM
23 - - - - - -Of a width of 150 mm or more.............................................................. KGM
- - - - -Rounds:
31 - - - - - -Of a diameter not exceeding 75 mm .................................................... KGM
32 - - - - - -Of a diameter exceeding 75 mm .......................................................... KGM
40 - - - - -Hexagons ............................................................................................... KGM
50 - - - - -Squares .................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
-Other:
7214.91.00 - -Of rectangular (other than square) cross-section Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Of a width not exceeding 75 mm ............................................................ KGM
20 - - - - -Of a width exceeding 75 mm but less than 150 mm............................... KGM
30 - - - - -Of a width of 150 mm or more ................................................................ KGM

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
- - - - -Rounds:
20 - - - - -Hexagons ............................................................................................... KGM
30 - - - - -Squares .................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
72.15 Other bars and rods of iron or non-alloy steel.
7215.10.00 -Of free-cutting steel, not further worked than cold-formed or cold- Free AUT, NZT, CCCT, LDCT,
finished UST, MT, MUST, CIAT, CT,
COLT, JT, PAT: Free
20 - - - - -Rounds ................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

72 - 15

7215.50.00 -Other, not further worked than cold-formed or cold-finished Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free
10 - - - - -Flat bars ................................................................................................. KGM
- - - - -Rounds:
21 - - - - - -Ground, turned or polished .................................................................. KGM
29 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

COLT, JT, PAT: Free
10 - - - - -Chrome plated........................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
72.16 Angles, shapes and sections of iron or non-alloy steel.
7216.10.00 -U, I or H sections, not further worked than hot-rolled, hot-drawn or Free CCCT, LDCT, UST, MT,
extruded, of a height of less than 80 mm MUST, CIAT, CT, CRT, IT,
PAT: Free
- - - - -U sections:
11 - - - - - -American standard............................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -I sections:
29 - - - - - -Other .................................................................................................... KGM
30 - - - - -H sections .............................................................................................. KGM
-L or T sections, not further worked than hot-rolled, hot-drawn or

extruded, of a height of less than 80 mm:
7216.21.00 - -L sections Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Equal legs .............................................................................................. KGM
20 - - - - -Unequal legs .......................................................................................... KGM
7216.22.00 00 - -T sections KGM Free CCCT, LDCT, UST, MT,

PAT: Free
-U, I or H sections, not further worked than hot-rolled, hot-drawn or

extruded, of a height of 80 mm or more:
7216.31.00 - -U sections Free CCCT, LDCT, GPT, UST,

PAT: Free
- - - - -Of a height of 80 mm or more but not exceeding 152.4 mm:

72 - 16

12 - - - - - -For motor vehicles................................................................................ KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Of a height exceeding 152.4 mm:
21 - - - - - -American standard ............................................................................... KGM
22 - - - - - -For motor vehicles................................................................................ KGM
29 - - - - - -Other .................................................................................................... KGM
7216.32.00 - -I sections Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Of a height of 80 mm or more but not exceeding 152.4 mm .................. KGM
20 - - - - -Of a height exceeding 152.4 mm ........................................................... KGM
7216.33.00 - -H sections Free CCCT, LDCT, GPT, UST,

PAT: Free
- - - - -Wide flange:
11 - - - - - -Of a height not exceeding 150 mm ...................................................... KGM
12 - - - - - -Of a height exceeding 150 mm but not exceeding 355 mm ................. KGM
13 - - - - - -Of a height exceeding 355 mm but not exceeding 635 mm ................. KGM
14 - - - - - -Of a height exceeding 635 mm ............................................................ KGM
20 - - - - -Bearing pile ............................................................................................ KGM
- - - - -Other:
91 - - - - - -Of a height of 80 mm or more but not exceeding 152.4 mm ................ KGM
92 - - - - - -Of a height exceeding 152.4 mm ......................................................... KGM
7216.40.00 -L or T sections, not further worked than hot-rolled, hot-drawn or Free CCCT, LDCT, UST, MT,
extruded, of a height of 80 mm or more MUST, CIAT, CT, CRT, IT,
PAT: Free
- - - - -L sections, equal legs:
11 - - - - - -Of a height of 80 mm or more but not exceeding 152.4 mm ................ KGM
12 - - - - - -Of a height exceeding 152.4 mm ......................................................... KGM
- - - - -L sections, unequal legs:
21 - - - - - -Large leg, of a height of 80 mm or more but not exceeding 152.4 mm KGM
22 - - - - - -Large leg, of a height exceeding 152.4 mm ......................................... KGM
30 - - - - -T sections ............................................................................................... KGM
7216.50.00 -Other angles, shapes and sections, not further worked than hot-rolled, Free CCCT, LDCT, GPT, UST,
hot-drawn or extruded MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -For use in ships, boats or floating structures.......................................... KGM
20 - - - - -Shapes or sections, with bevelled edge or edges, of a length of more
than 3.65 m and either of a width of more than 25.4 cm or of a thickness
of more than 3.5 cm, for use in the manufacture of cutting edges for
bulldozer or angledozer blades, front-end shovel loader buckets,
combination excavating and transporting scrapers, road graders or
road scrapers ......................................................................................... KGM
30 - - - - -Track shoe profile bars of steel, of a width of 190 mm or more but not
exceeding 350 mm and of a height not exceeding 150 mm, for use in
the manufacture of track shoes for track-laying machinery or vehicles.. KGM
90 - - - - -Other ...................................................................................................... KGM

72 - 17

-Angles, shapes and sections, not further worked than cold-formed or
cold-finished:
7216.61.00 00 - -Obtained from flat-rolled products KGM Free CCCT, LDCT, UST, MT,
PAT: Free
7216.69.00 00 - -Other KGM Free CCCT, LDCT, UST, MT,

PAT: Free
-Other:
7216.91.00 - -Cold-formed or cold-finished from flat-rolled products Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -L sections ............................................................................................... KGM
20 - - - - -I or H sections ........................................................................................ KGM
30 - - - - -U sections .............................................................................................. KGM
- - - - -Other:
91 - - - - - -Ribbed shapes ..................................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM

PAT: Free
10 - - - - -L sections ............................................................................................... KGM
20 - - - - -I or H sections ........................................................................................ KGM
30 - - - - -U sections .............................................................................................. KGM
- - - - -Other:
91 - - - - - -Ribbed shapes ..................................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM
72.17 Wire of iron or non-alloy steel.
7217.10.00 -Not plated or coated, whether or not polished Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
11 - - - - - -For the manufacture of nails ................................................................ KGM
12 - - - - - -For the manufacture of wire rope......................................................... KGM
13 - - - - - -For the manufacture of welding wire.................................................... KGM
14 - - - - - -For the manufacture of cold heading stock.......................................... KGM
19 - - - - - -Other .................................................................................................... KGM
21 - - - - - -Round, for the manufacture of wire rope ............................................. KGM
22 - - - - - -Round, for the manufacture of cold heading stock .............................. KGM
23 - - - - - -Other round.......................................................................................... KGM
24 - - - - - -Flat ....................................................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM

72 - 18

31 - - - - - -Round, for the manufacture of welding wire......................................... KGM
32 - - - - - -Round, for the manufacture of wire rope.............................................. KGM
33 - - - - - -Round, for the manufacture of cold heading stock............................... KGM
34 - - - - - -Other round .......................................................................................... KGM
35 - - - - - -Flat ....................................................................................................... KGM
39 - - - - - -Other .................................................................................................... KGM
7217.20.00 -Plated or coated with zinc Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
12 - - - - - -Other round .......................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
22 - - - - - -Other round .......................................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
32 - - - - - -Other round .......................................................................................... KGM
39 - - - - - -Other .................................................................................................... KGM
7217.30.00 -Plated or coated with other base metals Free CCCT, LDCT, GPT, UST,
PAT: Free
11 - - - - - -Round, plated or coated with copper ................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

COLT, JT, PAT: Free
10 - - - - -Round ..................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
III. -STAINLESS STEEL
72.18 Stainless steel in ingots or other primary forms; semi-finished products

of stainless steel.
7218.10.00 00 -Ingots and other primary forms TNE Free CCCT, LDCT, GPT, UST,
PAT: Free
-Other:

72 - 19

7218.91.00 00 - -Of rectangular (other than square) cross-section TNE Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Blooms, billets, rounds, slabs and sheet bars ........................................ TNE
90 - - - - -Other ...................................................................................................... TNE
72.19 Flat-rolled products of stainless steel, of a width of 600 mm or more.
-Not further worked than hot-rolled, in coils:
7219.11.00 00 - -Of a thickness exceeding 10 mm KGM Free CCCT, LDCT, UST, MT,
PAT: Free
PAT: Free
- - - - -Of a thickness of 4.75 mm or more but not exceeding 6.35 mm:
90 - - - - -Other ...................................................................................................... KGM
7219.13.00 - -Of a thickness of 3 mm or more but less than 4.75 mm Free CCCT, LDCT, UST, MT,
PAT: Free
7219.14.00 - -Of a thickness of less than 3 mm Free CCCT, LDCT, UST, MT,
PAT: Free
-Not further worked than hot-rolled, not in coils:

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free

72 - 20

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
7219.23.00 00 - -Of a thickness of 3 mm or more but less than 4.75 mm KGM Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
7219.24.00 00 - -Of a thickness of less than 3 mm KGM Free CCCT, LDCT, UST, MT,
PAT: Free
-Not further worked than cold-rolled (cold-reduced):
7219.31.00 - -Of a thickness of 4.75 mm or more Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free
10 - - - - -300 Series .............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
7219.32.00 - -Of a thickness of 3 mm or more but less than 4.75 mm Free CCCT, LDCT, UST, MT,
PAT: Free
- - - - -Of a width of 600 mm or more but not exceeding 1,250 mm:
11 - - - - - -Grade 304 ............................................................................................ KGM
12 - - - - - -Other, 300 series .................................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Of a width exceeding 1,250 mm but not exceeding 1,525 mm:
21 - - - - - -Grade 304 ............................................................................................ KGM
29 - - - - - -Other .................................................................................................... KGM
7219.33.00 - -Of a thickness exceeding 1 mm but less than 3 mm Free CCCT, LDCT, GPT, UST,
PAT: Free
11 - - - - - -Grade 304 ............................................................................................ KGM
12 - - - - - -Other, 300 series .................................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Of a width exceeding 1,250 mm but not exceeding 1,525 mm:
21 - - - - - -Grade 304 ............................................................................................ KGM
22 - - - - - -Other, 300 series .................................................................................. KGM
29 - - - - - -Other .................................................................................................... KGM

72 - 21

PAT: Free
11 - - - - - -Grade 304 ............................................................................................ KGM
12 - - - - - -Other, 300 series.................................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
7219.35.00 - -Of a thickness of less than 0.5 mm Free CCCT, LDCT, UST, MT,
PAT: Free
11 - - - - - -Grade 304 ............................................................................................ KGM
19 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
10 - - - - -Perforated .............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
72.20 Flat-rolled products of stainless steel, of a width of less than 600 mm.
-Not further worked than hot-rolled:
7220.11.00 00 - -Of a thickness of 4.75 mm or more KGM Free CCCT, LDCT, UST, MT,
PAT: Free
7220.12.00 00 - -Of a thickness of less than 4.75 mm KGM Free CCCT, LDCT, UST, MT,
PAT: Free
7220.20.00 -Not further worked than cold-rolled (cold-reduced) Free CCCT, LDCT, GPT, UST,
PAT: Free
- - - - -Of a thickness not exceeding 4.75 mm:
11 - - - - - -300 Series............................................................................................ KGM
19 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free

72 - 22

7221.00.00 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel. Free CCCT, LDCT, GPT, UST,
PAT: Free
- - - - -Rounds:
11 - - - - - -300 Series ............................................................................................ KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Wire rods ................................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
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:
7222.11.00 - -Of circular cross-section Free CCCT, LDCT, UST, MT,

PAT: Free
- - - - -High nickel alloy steel:
11 - - - - - -With a diameter of 25 mm or more....................................................... KGM
12 - - - - - -With a diameter of less than 25 mm..................................................... KGM
- - - - -Other:
21 - - - - - -With a diameter of 25 mm or more....................................................... KGM
22 - - - - - -With a diameter of less than 25 mm..................................................... KGM

PAT: Free
11 - - - - - -Flat bars ............................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
21 - - - - - -Flat bars ............................................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
7222.20.00 -Bars and rods, not further worked than cold-formed or cold-finished Free CCCT, LDCT, GPT, UST,
PAT: Free
11 - - - - - -Rounds, with a diameter of 25 mm or more ......................................... KGM
12 - - - - - -Rounds, with a diameter of less than 25 mm ....................................... KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
91 - - - - - -Rounds, with a diameter of 25 mm or more ......................................... KGM
92 - - - - - -Rounds, with a diameter of less than 25 mm ....................................... KGM
93 - - - - - -Flat bars ............................................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM
7222.30.00 -Other bars and rods Free CCCT, LDCT, UST, MT,
PAT: Free

72 - 23

- - - - -High nickel alloy steel, forged:
11 - - - - - -Rounds................................................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
7222.40.00 00 -Angles, shapes and sections KGM Free CCCT, LDCT, UST, MT,
PAT: Free
7223.00.00 Wire of stainless steel. Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Not coated or covered............................................................................ KGM
20 - - - - -Coated or covered.................................................................................. KGM
IV. -OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF

ALLOY OR NON-ALLOY STEEL
72.24 Other alloy steel in ingots or other primary forms; semi-finished

products of other alloy steel.
7224.10.00 00 -Ingots and other primary forms TNE Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
72.25 Flat-rolled products of other alloy steel, of a width of 600 mm or more.
-Of silicon-electrical steel:
7225.11.00 - -Grain-oriented Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Cold-rolled or cold-drawn, of a thickness not exceeding 4.75 mm......... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
10 - - - - -Cold-rolled or cold-drawn, of a thickness not exceeding 4.75 mm......... KGM
90 - - - - -Other ...................................................................................................... KGM

72 - 24

7225.30.00 00 -Other, not further worked than hot-rolled, in coils KGM Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
7225.40.00 -Other, not further worked than hot-rolled, not in coils Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
- - - - -Heat treated:
11 - - - - - -Mold steel ............................................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Other, tool steel:
21 - - - - - -Of a thickness not exceeding 4.75 mm ................................................ KGM
22 - - - - - -Of a thickness exceeding 4.75 mm ...................................................... KGM
- - - - -Other:
94 - - - - - -Of a width exceeding 2,450 mm........................................................... KGM
7225.50.00 -Other, not further worked than cold-rolled (cold-reduced) Free CCCT, LDCT, GPT, UST,
PAT: Free
- - - - -Of a thickness not exceeding 4.75 mm:
11 - - - - - -Tool steel .............................................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Of thickness exceeding 4.75 mm:
21 - - - - - -Tool steel .............................................................................................. KGM
29 - - - - - -Other .................................................................................................... KGM
-Other:
7225.91.00 00 - -Electrolytically plated or coated with zinc KGM Free CCCT, LDCT, UST, MT,
PAT: Free
7225.92.00 00 - -Otherwise plated or coated with zinc KGM Free CCCT, LDCT, UST, MT,
PAT: Free
7225.99.00 00 - -Other KGM Free CCCT, LDCT, UST, MT,

PAT: Free
72.26 Flat-rolled products of other alloy steel, of a width of less than 600 mm.
-Of silicon-electrical steel:

72 - 25

7226.11.00 00 - -Grain-oriented KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
7226.20.00 00 -Of high speed steel KGM Free CCCT, LDCT, UST, MT,
PAT: Free
-Other:
7226.91.00 - -Not further worked than hot-rolled Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Tool steel, of a thickness not exceeding 4.75 mm.................................. KGM
90 - - - - -Other ...................................................................................................... KGM
7226.92.00 00 - -Not further worked than cold-rolled (cold-reduced) KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
10 - - - - -Plated or coated with zinc ...................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
72.27 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel.
7227.10.00 00 -Of high speed steel KGM Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free
7227.20.00 00 -Of silico-manganese steel KGM Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free

COLT, JT, PAT: Free
10 - - - - -Wire rods................................................................................................ KGM
20 - - - - -Flat bars ................................................................................................. KGM
30 - - - - -Rounds................................................................................................... KGM
40 - - - - -Squares.................................................................................................. KGM

72 - 26

90 - - - - -Other ...................................................................................................... KGM
72.28 Other bars and rods of other alloy steel; angles, shapes and sections, of
other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel.
7228.10.00 00 -Bars and rods, of high speed steel KGM Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
7228.20.00 -Bars and rods, of silico-manganese steel Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free
10 - - - - -Flat bars ................................................................................................. KGM
20 - - - - -Rounds ................................................................................................... KGM
30 - - - - -Squares .................................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
7228.30.00 -Other bars and rods, not further worked than hot-rolled, hot-drawn or Free AUT, NZT, CCCT, LDCT,
extruded GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Flat bars ................................................................................................. KGM
- - - - -Rounds:
21 - - - - - -Mold steel ............................................................................................. KGM
22 - - - - - -Tool steel .............................................................................................. KGM
29 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
7228.40.00 -Other bars and rods, not further worked than forged Free CCCT, LDCT, UST, MT,
PAT: Free
10 - - - - -Mold steel ............................................................................................... KGM
20 - - - - -Tool steel ................................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
7228.50.00 -Other bars and rods, not further worked than cold-formed or cold- Free CCCT, LDCT, GPT, UST,
finished MT, MUST, CIAT, CT, CRT,
PAT: Free
10 - - - - -Mold steel ............................................................................................... KGM
20 - - - - -Tool steel ................................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
7228.60.00 00 -Other bars and rods KGM Free CCCT, LDCT, UST, MT,
PAT: Free

72 - 27

7228.70.00 -Angles, shapes and sections Free CCCT, LDCT, GPT, UST,
PAT: Free
- - - - -L sections, not further worked than hot-rolled, cold-rolled, drawn or
extruded:
11 - - - - - -Equal legs ............................................................................................ KGM
12 - - - - - -Unequal legs ........................................................................................ KGM
- - - - -Wide flange H sections, not further worked than hot-rolled, cold-rolled,
drawn or extruded:
21 - - - - - -Of a height not exceeding 150 mm ...................................................... KGM
22 - - - - - -Of a height exceeding 150 mm ............................................................ KGM
30 - - - - -Other H sections, not further worked than hot-rolled, cold-rolled, drawn
or extruded ............................................................................................. KGM
- - - - -I sections, not further worked than hot-rolled, cold-rolled, drawn or
extruded:
41 - - - - - -American standard, of a height not exceeding 150 mm....................... KGM
42 - - - - - -American standard, of a height exceeding 150 mm............................. KGM
49 - - - - - -Other .................................................................................................... KGM
50 - - - - -U sections, not further worked than hot-rolled, cold-rolled, drawn or
extruded ................................................................................................. KGM
60 - - - - -T sections, not further worked than hot-rolled, cold-rolled, drawn or
extruded ................................................................................................. KGM
70 - - - - -Z sections, not further worked than hot-rolled, cold-rolled, drawn or
extruded ................................................................................................. KGM
- - - - -Other shapes or sections, not further worked than hot-rolled, cold-
rolled, drawn or extruded:
81 - - - - - -Bearing pile .......................................................................................... KGM
82 - - - - - -Curved grader blade sections .............................................................. KGM
83 - - - - - -Track shoe profile bars of steel, of a width of 190 mm or more but not
exceeding 350 mm and of a height not exceeding 150 mm, for use in
the manufacture of track shoes for track-laying machinery or vehicles KGM
89 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
91 - - - - - -L sections............................................................................................. KGM
92 - - - - - -H or I sections ...................................................................................... KGM
93 - - - - - -U sections ............................................................................................ KGM
99 - - - - - -Other .................................................................................................... KGM
7228.80.00 -Hollow drill bars and rods Free CCCT, LDCT, UST, MT,
PAT: Free
- - - - -Not further worked than hot-rolled:
11 - - - - - -Round, alloy steel ................................................................................ KGM
12 - - - - - -Round, non-alloy steel ......................................................................... KGM
18 - - - - - -Other, alloy steel .................................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
91 - - - - - -Round, alloy steel ................................................................................ KGM
92 - - - - - -Round, non-alloy steel ......................................................................... KGM
98 - - - - - -Other, alloy steel .................................................................................. KGM
99 - - - - - -Other .................................................................................................... KGM
72.29 Wire of other alloy steel.

72 - 28

7229.20.00 00 -Of silico-manganese steel KGM Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
- - - - -Not coated or covered:
11 - - - - - -Cold heading and forging quality.......................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Coated or covered .................................................................................. KGM

73 - i
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.

73 - 1

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.
7301.10.00 -Sheet piling Free CCCT, LDCT, UST, MT,

PAT: Free
10 - - - - -Not further worked than hot-rolled.......................................................... TNE
90 - - - - -Other ...................................................................................................... TNE
7301.20.00 -Angles, shapes and sections Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Of a height not exceeding 635 mm ........................................................ TNE
20 - - - - -Of a height exceeding 635 mm .............................................................. TNE
73.02 Railway or tramway track construction material of iron or steel, the

following: rails, check-rails and rack rails, switch blades, crossing frogs,
point rods and other crossing pieces, sleepers (cross-ties), fish-plates,
chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties
and other material specialized for jointing or fixing rails.
7302.10.00 -Rails Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
- - - - -Heat treated:
11 - - - - - -Of a weight not exceeding 57 kg/m...................................................... KGM
12 - - - - - -Of a weight exceeding 57 kg/m but not exceeding 67 kg/m ................ KGM
13 - - - - - -Of a weight exceeding 67 kg/m............................................................ KGM
- - - - -Not heat treated:
21 - - - - - -Of a weight not exceeding 57 kg/m...................................................... KGM
22 - - - - - -Of a weight exceeding 57 kg/m............................................................ KGM
7302.30 -Switch blades, crossing frogs, point rods and other crossing pieces
7302.30.10 00 - - -For use with grooved or girder guard rail KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
GPT: 5%
7302.40.00 00 -Fish-plates and sole plates TNE Free CCCT, LDCT, GPT, UST,
PAT: Free

73 - 2

PAT: Free
7303.00.00 Tubes, pipes and hollow profiles, of cast iron. Free CCCT, LDCT, GPT, UST,
PAT: Free
- - - - -Not finned, threaded or flanged:
11 - - - - - -Soil pipes.............................................................................................. KGM
12 - - - - - -Pressure pipes ..................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
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:
7304.11.00 00 - -Of stainless steel KGM Free CCCT, LDCT, UST, MT,
PAT: Free

PAT: Free
- - - - -Of an external diameter not exceeding 265 mm:
11 - - - - - -Of iron or non-alloy steel ...................................................................... KGM
12 - - - - - -Of alloy steel ........................................................................................ KGM
- - - - -Of an external diameter exceeding 265 mm:
-Casing, tubing and drill pipe, of a kind used in drilling for oil or gas:
7304.22.00 00 - -Drill pipe of stainless steel KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
7304.23.00 - -Other drill pipe Free CCCT, LDCT, GPT, UST,

PAT: Free
- - - - -New:
- - - - -Other:

73 - 3

7304.24.00 00 - -Other, of stainless steel KGM Free CCCT, LDCT, UST, MT,
PAT: Free

PAT: Free
- - - - -Casing, of an external diameter exceeding 114.3 mm but not exceeding
177.8 mm:
11 - - - - - -Of an A.P.I. grade H-40, J-55, K-55 or equivalent proprietary
specification ......................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
298.5 mm:
29 - - - - - -Other .................................................................................................... KGM
- - - - -Casing, of an external diameter exceeding 298.5 mm:
39 - - - - - -Other .................................................................................................... KGM
- - - - -Tubing, of an external diameter not exceeding 60.2 mm:
41 - - - - - -Of an A.P.I. grade H-40, J-55 or equivalent proprietary specification .. KGM
49 - - - - - -Other .................................................................................................... KGM
- - - - -Tubing, of an external diameter of 60.3 mm:
59 - - - - - -Other .................................................................................................... KGM
- - - - -Tubing, of an external diameter exceeding 60.3 mm but not exceeding
73 mm:
69 - - - - - -Other .................................................................................................... KGM
- - - - -Tubing, of an external diameter exceeding 73 mm:
79 - - - - - -Other .................................................................................................... KGM
-Other, of circular cross-section, of iron or non-alloy steel:
7304.31.00 - -Cold-drawn or cold-rolled (cold-reduced) Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Mechanical tubes and pipes................................................................... KGM
- - - - -Pressure tubes and pipes:
21 - - - - - -For power boilers ................................................................................. KGM
28 - - - - - -For other boilers................................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free

73 - 4

10 - - - - -For blast furnaces for smelting iron ore; For use in the manufacture of
cylinders for calendering, supercalendering or embossing paper or
textiles; For use in the manufacture of drill pipe, casing or tubing, or
fittings, couplings, thread protectors or nipples therefor, for natural gas
or oil wells; For use in the manufacture of separators or treaters (water,
oil, gas), for installation between the wellhead assembly or surface oil
pumping unit and the field marketing valve at oil or natural gas wells;
Tubes and pipes, centrifugally cast, with plain ends, having a wall
thickness of 15.875 mm or more but not exceeding 63.5 mm, for use in
the manufacture of rolls for paper-making machinery ............................ KGM
20 - - - - -Tubes and pipes, for power boilers......................................................... KGM
30 - - - - -Tubes and pipes, for other boilers .......................................................... KGM
40 - - - - -Mechanical tubes and pipes ................................................................... KGM
50 - - - - -Standard pipes ....................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Other, of circular cross-section, of stainless steel:
7304.41 - -Cold-drawn or cold-rolled (cold-reduced)
- - -Of an external diameter of less than 19 mm:
7304.41.11 00 - - - -For use in the manufacture of goods of Section XVI or of Chapter 73, KGM Free CCCT, LDCT, GPT, UST,
such goods being used in the distillation or recovery of products from MT, MUST, CIAT, CT, CRT,
natural gas IT, NT, SLT, PT, COLT, JT,
PAT: Free
7304.41.19 - - - -Other Free AUT, NZT, CCCT, LDCT,

COLT, JT, PAT: Free
29 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
- - -Other:
7304.41.91 00 - - - -For use in the manufacture of goods of Section XVI or of Chapter 73, KGM Free CCCT, LDCT, GPT, UST,
such goods being used in the distillation or recovery of products from MT, MUST, CIAT, CT, CRT,
natural gas IT, NT, SLT, PT, COLT, JT,
PAT: Free
7304.41.99 - - - -Other Free AUT, NZT, CCCT, LDCT,

COLT, JT, PAT: Free
29 - - - - - -Other .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

73 - 5

PAT: Free
10 - - - - -Hollow profiles, hot-rolled or extruded, for use in the manufacture of
cold-drawn or cold-rolled (cold-reduced) seamless steel tubes or pipes;
Tubes and pipes, centrifigally cast, with plain ends, having a wall
thickness of 15.875 mm or more but not exceeding 63.5 mm, for use in
the manufacture of rolls for paper-making machinery ............................ KGM
20 - - - - -Tubes and pipes, for power boilers ........................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
-Other, of circular cross-section, of other alloy steel:
7304.51.00 - -Cold-drawn or cold-rolled (cold-reduced) Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
20 - - - - -Pressure tubes and pipes ...................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
10 - - - - -For use in the manufacture of drill pipe, casing or tubing, or fittings,
couplings, thread protectors or nipples therefor, for natural gas or oil
wells;
To be employed in pneumatically breaking down the working face of a
mine in mining, quarrying or developing mineral deposits;
Tubes and pipes, of an external diameter of 177.8 mm and of a wall
thickness of 4.4 mm or 4.9 mm, for use in the manufacture of high
pressure cylinders for the industrial gas market;
Tubes and pipes, to specification ASTM A-519, Grade 8620, AISI
52100 or ASTM 485, stress relieved and annealed, of an external
diameter of 130 mm or more but not exceeding 440 mm and of a wall
thickness of 28 mm or more but not exceeding 80 mm, for use in the
manufacture of pellet rolls for animal feed or wood chip pellet mills;
Tubes and pipes, of a diameter of 8 cm or more but not exceeding 13
cm, for use in the manufacture of oil well perforating guns KGM
20 - - - - -Tubes and pipes, for use in the manufacture or repair of pressure parts
of boilers, pulp mill digesters or vessels for the refining of oil ................ KGM
40 - - - - -Standard pipes ....................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
- - - - -Mechanical tubes and pipes:
11 - - - - - -Of iron or non-alloy steel...................................................................... KGM

73 - 6

- - - - -Other:
73.05 Other tubes and pipes (for example, welded, riveted or similarly closed),
having circular cross-sections, the external diameter of which exceeds
406.4 mm, of iron or steel.
7305.11.00 - -Longitudinally submerged arc welded Free CCCT, LDCT, UST, MT,
PAT: Free
- - - - -Of an external diameter not exceeding 609.6 mm:
11 - - - - - -Of an A.P.I. grade not exceeding X-52 ................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Of an external diameter exceeding 609.6 mm:
29 - - - - - -Other .................................................................................................... KGM
7305.12.00 - -Other, longitudinally welded Free CCCT, LDCT, UST, MT,

PAT: Free
- - - - - Of an external diameter not exceeding 609.6 mm:
19 - - - - - -Other .................................................................................................... KGM
20 - - - - -Of an external diameter exceeding 609.6 mm ....................................... KGM

PAT: Free
- - - - -Of an external diameter not exceeding 609.6 mm:
19 - - - - - -Other .................................................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
7305.20.00 00 -Casing of a kind used in drilling for oil or gas KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
-Other, welded:
7305.31.00 - -Longitudinally welded Free CCCT, LDCT, GPT, UST,

PAT: Free

73 - 7

10 - - - - -For use in the manufacture of goods of Section XVI or of Chapter 73,
such goods being used in the recovery or production of crude oil from
shales, oil-sands or tar-sands; Of iron or non-alloy steel, for use in the
manufacture of separators or treaters (water, oil, gas), for installation
between the wellhead assembly or surface oil pumping unit and the
field marketing valve at oil or natural gas wells; Tubes and pipes,
electric resistance welded, with an external diameter of 457.2 mm or
more but not exceeding 609.6 mm, having a wall thickness of 9.525 mm
or more but not exceeding 12.7 mm, containing, by weight, 0.37% or
more but not exceeding 0.48% of carbon and 0.6% or more but not
exceeding 1.2% of manganese, for use in the manufacture of induction
hardened abrasion resistant tubes or pipes ........................................... KGM
- - - - -Other, of iron or non-alloy steel:
81 - - - - - -Standard pipes ..................................................................................... KGM
89 - - - - - -Other .................................................................................................... KGM
- - - - -Other, of alloy steel:
91 - - - - - -Of stainless steel.................................................................................. KGM
99 - - - - - -Other .................................................................................................... KGM

PAT: Free
10 - - - - -For use in the manufacture of goods of Section XVI or of Chapter 73,
such goods being used in the recovery or production of crude oil from
shales, oil-sands or tar-sands ................................................................ KGM
80 - - - - -Other, of iron or non-alloy steel .............................................................. KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
10 - - - - -Of iron or non-alloy steel ........................................................................ KGM
20 - - - - -Of alloy steel .......................................................................................... KGM
73.06 Other tubes, pipes and hollow profiles (for example, open seam or
welded, riveted or similarly closed), of iron or steel.
7306.11.00 00 - -Welded, of stainless steel KGM Free CCCT, LDCT, UST, MT,
PAT: Free

PAT: Free
10 - - - - -Of an A.P.I. grade not exceeding X-52 ................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Casing and tubing of a kind used in drilling for oil or gas:

73 - 8

7306.21.00 00 - -Welded, of stainless steel KGM Free CCCT, LDCT, GPT, UST,
PAT: Free

PAT: Free
- - - - -Casing, of an external diameter of 114.3 mm or more but not exceeding
177.8 mm:
specification.......................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
298.4 mm:
29 - - - - - -Other .................................................................................................... KGM
- - - - -Casing, of an external diameter exceeding 298.4 mm:
39 - - - - - -Other .................................................................................................... KGM
- - - - -Tubing:
41 - - - - - -Of an A.P.I. grade H-40, J-55 or equivalent proprietary specification... KGM
49 - - - - - -Other .................................................................................................... KGM
7306.30.00 -Other, welded, of circular cross-section, of iron or non-alloy steel Free CCCT, LDCT, GPT, UST,
PAT: Free
- - - - -Galvanized, of an external diameter not exceeding 114.3 mm:
11 - - - - - -Mechanical tubes and pipes................................................................. KGM
12 - - - - - -Pressure tubes and pipes .................................................................... KGM
13 - - - - - -Hollow structural sections .................................................................... KGM
15 - - - - - -Conduits ............................................................................................... KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Other, of an external diameter not exceeding 114.3 mm:
25 - - - - - -Conduits ............................................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
39 - - - - - -Other .................................................................................................... KGM
7306.40.00 -Other, welded, of circular cross-section, of stainless steel Free CCCT, LDCT, GPT, UST,
PAT: Free

73 - 9

10 - - - - -Of an external diameter not exceeding 25.3 mm ................................... KGM
20 - - - - -Of an external diameter exceeding 25.3 mm but not exceeding 114.9
mm ......................................................................................................... KGM
30 - - - - -Of an external diameter exceeding 114.9 mm ....................................... KGM
7306.50.00 -Other, welded, of circular cross-section, of other alloy steel Free CCCT, LDCT, UST, MT,
PAT: Free
20 - - - - -Pressure tubes and pipes ...................................................................... KGM
30 - - - - -Hollow structural sections ...................................................................... KGM
40 - - - - -Tubing in coils ........................................................................................ KGM
90 - - - - -Other ...................................................................................................... KGM
-Other, welded, of non-circular cross-section:
7306.61.00 - -Of square or rectangular cross-section Free CCCT, LDCT, GPT, UST,
PAT: Free
- - - - -Of iron or non-alloy steel:
11 - - - - - -Mechanical tubes and pipes ................................................................ KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Of alloy steel:
29 - - - - - -Other .................................................................................................... KGM
7306.69.00 - -Of other non-circular cross-section Free CCCT, LDCT, GPT, UST,
PAT: Free
19 - - - - - -Other .................................................................................................... KGM
- - - - -Of alloy steel:
29 - - - - - -Other .................................................................................................... KGM

PAT: Free
73.07 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or
steel.
-Cast fittings:

73 - 10

7307.11.00 00 - -Of non-malleable cast iron KGM Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Unions .................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Other, of stainless steel:
7307.21.00 - -Flanges Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Not further worked than forged or bent to shape.................................... KGM
90 - - - - -Other ...................................................................................................... KGM
7307.22.00 - -Threaded elbows, bends and sleeves Free CCCT, LDCT, UST, MT,
PAT: Free
10 - - - - -Sleeves................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
7307.23.00 00 - -Butt welding fittings KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
7307.29 - -Other
7307.29.10 00 - - -To be employed in pneumatically breaking down the working face of a KGM Free CCCT, LDCT, GPT, UST,
mine in mining, quarrying or developing mineral deposits MT, MUST, CIAT, CT, CRT,
PAT: Free
7307.29.20 00 - - -For installation between the wellhead assembly or surface oil pumping unit KGM 4.5% CCCT, LDCT, UST, MT,
and the field marketing valve at oil or natural gas wells MUST, CIAT, CT, CRT, IT,
PAT: Free
GPT: 4.5%
- - -Other:
7307.29.91 00 - - - -Not further worked than forged or bent to shape KGM Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free

73 - 11

7307.29.99 00 - - - -Other KGM Free CCCT, LDCT, UST, MT,
PAT: Free
-Other:
7307.91.00 - -Flanges Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
- - - - -Not further worked than forged or bent to shape:
11 - - - - - -Closed die forgings or seam legs profiled rings, of carbon steel, to
specification ANSI B16.5, A.P.I. B16.47B, MSS B16.47A, AWWA
C207B or AWWA C207E, for use in the manufacture of finished
flanges ................................................................................................. KGM
19 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
91 - - - - - -Of iron or non-alloy steel...................................................................... KGM
92 - - - - - -Of alloy steel, other than stainless steel .............................................. KGM
7307.92.00 - -Threaded elbows, bends and sleeves Free CCCT, LDCT, UST, MT,
PAT: Free
20 - - - - -Of alloy steel, other than stainless steel................................................. KGM
7307.93.00 - -Butt welding fittings Free CCCT, LDCT, GPT, UST,

PAT: Free
20 - - - - -Of alloy steel, other than stainless steel................................................. KGM

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Of alloy steel, other than stainless steel, further worked than forged or
bent to shape, for installation between the wellhead assembly or
surface oil pumping unit and the field marketing valve at oil or natural
gas wells ................................................................................................ KGM
81 - - - - - -Couplings ............................................................................................. KGM
89 - - - - - -Other .................................................................................................... KGM
- - - - -Of alloy steel, other than stainless steel:
91 - - - - - -Couplings ............................................................................................. KGM
99 - - - - - -Other .................................................................................................... KGM

73 - 12

73.08 Structures (excluding prefabricated buildings of heading 94.06) and
parts of structures (for example, bridges and bridge-sections, lock-
gates, towers, lattice masts, roofs, roofing frame-works, doors and
windows and their frames and thresholds for doors, shutters,
balustrades, pillars and columns), of iron or steel; plates, rods, angles,
shapes, sections, tubes and the like, prepared for use in structures, of
iron or steel.
7308.10.00 00 -Bridges and bridge-sections KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
7308.20.00 -Towers and lattice masts Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Transmission towers............................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
7308.30.00 -Doors, windows and their frames and thresholds for doors Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Sash, casement or frame sections, not punched, drilled or further
manufactured, whether or not coated, and similar material formed from
hot- or cold-rolled strip, whether or not coated, for use in the
manufacture of window sash, casements or frames .............................. TNE
- - - - -Doors and their frames:
21 - - - - - -Sliding .................................................................................................. NMB
22 - - - - - -Domestic garage .................................................................................. NMB
28 - - - - - -Other roll-up ......................................................................................... NMB
29 - - - - - -Other .................................................................................................... NMB
30 - - - - -Windows and their frames ...................................................................... NMB
40 - - - - -Thresholds for doors .............................................................................. NMB
7308.40.00 -Equipment for scaffolding, shuttering, propping or pit-propping Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -Roof and wall support systems for mines, including yielding props,
chocks, roof-bars and chock release apparatus..................................... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
10 - - - - -Ceilings, including frames for suspended ceilings.................................. KGM
20 - - - - -Roofing ................................................................................................... -
30 - - - - -Siding, including soffit or fascia .............................................................. -
40 - - - - -Assembled fences, including barriers or crossing gates ........................ -
50 - - - - -Flooring; Roof drainage equipment ........................................................ KGM
60 - - - - -Columns, pillars, posts, beams, girders and similar structural units....... KGM
70 - - - - -Silage caps ............................................................................................. KGM

73 - 13

- - - - -Fabricated building components, for the construction or repair of silos
for storing ensilage:
81 - - - - - -Rods..................................................................................................... KGM
89 - - - - - -Other .................................................................................................... KGM
- - - - -Other:
91 - - - - - -Livestock pens or stalls ........................................................................ KGM
92 - - - - - -Staircases ............................................................................................ -
93 - - - - - -Roof decks or balconies....................................................................... -
94 - - - - - -Mouldings or trims................................................................................ KGM
95 - - - - - -Grills, air diffusers or ducts .................................................................. KGM
96 - - - - - -Other architectural or ornamental work................................................ KGM
99 - - - - - -Other .................................................................................................... KGM
7309.00.00 Reservoirs, tanks, vats and similar containers for any material (other Free CCCT, LDCT, GPT, UST,
than compressed or liquefied gas), of iron or steel, of a capacity MT, MUST, CIAT, CT, CRT,
exceeding 300 litres, whether or not lined or heat-insulated, but not IT, NT, SLT, PT, COLT, JT,
fitted with mechanical or thermal equipment. PAT: Free
10 - - - - -Dairy vats ............................................................................................... NMB

20 - - - - -Bolted steel tanks, to be employed in connection with oil or natural gas
wells, for installation up to the field marketing valve .............................. NMB
30 - - - - -Vacuum or pressure tanks ..................................................................... NMB
40 - - - - -Hot water storage tanks ......................................................................... NMB
50 - - - - -Septic tanks............................................................................................ NMB
60 - - - - -Tanks for the storage of animal excreta ................................................. NMB
80 - - - - -Other tanks............................................................................................. NMB
90 - - - - -Other ...................................................................................................... NMB
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 litres, whether or not lined or heat-insulated,
but not fitted with mechanical or thermal equipment.
7310.10.00 -Of a capacity of 50 litres or more Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Cans....................................................................................................... -
- - - - -Tanks:
21 - - - - - -Pressure or vacuum............................................................................. -
29 - - - - - -Other .................................................................................................... -
- - - - -Drums:
31 - - - - - -Non reusable containers ...................................................................... NMB
39 - - - - - -Other .................................................................................................... -
90 - - - - -Other ...................................................................................................... -
-Of a capacity of less than 50 litres:
7310.21.00 - -Cans which are to be closed by soldering or crimping Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -For food.................................................................................................. NMB
90 - - - - -Other ...................................................................................................... NMB

73 - 14

PAT: Free
- - - - -Tanks or drums:
11 - - - - - -Non reusable containers ...................................................................... NMB
19 - - - - - -Other .................................................................................................... NMB
- - - - -Other:
91 - - - - - -Cryogenic containers, to be employed in the shipment or storage of
vaccines for poultry .............................................................................. NMB
92 - - - - - -Cans ..................................................................................................... NMB
99 - - - - - -Other .................................................................................................... NMB
7311.00.00 Containers for compressed or liquefied gas, of iron or steel. Free CCCT, LDCT, GPT, UST,
PAT: Free
10 - - - - -For blow lamps ....................................................................................... NMB
20 - - - - -Scuba tanks............................................................................................ NMB
30 - - - - -Non reusable containers......................................................................... NMB
90 - - - - -Other ...................................................................................................... NMB
73.12 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron
or steel, not electrically insulated.
7312.10.00 -Stranded wire, ropes and cables Free CCCT, LDCT, GPT, UST,
PAT: Free
- - - - -Stranded wire, alloyed steel:
11 - - - - - -Of a diameter not exceeding 5 mm ...................................................... KGM
12 - - - - - -Of a diameter exceeding 5 mm ............................................................ KGM
- - - - -Stranded wire, non-alloyed steel:
22 - - - - - -Of a diameter exceeding 5 mm ............................................................ KGM
- - - - -Ropes and cables, containing not more than eight strands, new:
32 - - - - - -Of a diameter exceeding 25 mm but not exceeding 50 mm................. KGM
- - - - -Ropes and cables, containing more than eight strands, new:
42 - - - - - -Of a diameter exceeding 25 mm but not exceeding 50 mm................. KGM
50 - - - - -Ropes and cables, used ......................................................................... KGM

PAT: Free
10 - - - - -Slings...................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
7313.00.00 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or Free AUT, NZT, CCCT, LDCT,
not, and loosely twisted double wire, of a kind used for fencing, of iron UST, MT, MUST, CIAT, CT,
or steel. CRT, IT, NT, SLT, PT,
COLT, JT, PAT: Free

73 - 15

10 - - - - -Galvanized ............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
73.14 Cloth (including endless bands), grill, netting and fencing, of iron or
steel wire; expanded metal of iron or steel.
-Woven cloth:
7314.12.00 00 - -Endless bands for machinery, of stainless steel KGM Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free
7314.14.00 00 - -Other woven cloth, of stainless steel KGM Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Insect screening ..................................................................................... KGM
20 - - - - -For use as conveyor belts ...................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
7314.20.00 -Grill, netting and fencing, welded at the intersection, of wire with a Free CCCT, LDCT, UST, MT,
maximum cross-sectional dimension of 3 mm or more and having a MUST, CIAT, CT, CRT, IT,
mesh size of 100 cm or more NT, SLT, PT, COLT, JT,
PAT: Free
10 - - - - -For concrete reinforcement .................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
-Other grill, netting and fencing, welded at the intersection:
7314.31.00 - -Plated or coated with zinc Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free
10 - - - - -Fencing .................................................................................................. KGM
- - - - -Grill:
21 - - - - - -For concrete reinforcement.................................................................. KGM
29 - - - - - -Other .................................................................................................... KGM
30 - - - - -Netting.................................................................................................... KGM

COLT, JT, PAT: Free
10 - - - - -Fencing .................................................................................................. KGM
- - - - -Grill:
21 - - - - - -For concrete reinforcement.................................................................. KGM
29 - - - - - -Other .................................................................................................... KGM
30 - - - - -Netting.................................................................................................... KGM

73 - 16

-Other cloth, grill, netting and fencing:
7314.41.00 - -Plated or coated with zinc Free AUT, NZT, CCCT, LDCT,
COLT, JT, PAT: Free
10 - - - - -Fencing................................................................................................... KGM
20 - - - - -Grill ......................................................................................................... KGM
30 - - - - -Netting .................................................................................................... KGM
40 - - - - -Cloth ....................................................................................................... KGM
7314.42.00 - -Coated with plastics Free AUT, NZT, CCCT, LDCT,

COLT, JT, PAT: Free
10 - - - - -Fencing................................................................................................... KGM
20 - - - - -Grill ......................................................................................................... KGM
30 - - - - -Netting .................................................................................................... KGM
40 - - - - -Cloth ....................................................................................................... KGM

COLT, JT, PAT: Free
10 - - - - -Fencing................................................................................................... KGM
20 - - - - -Grill ......................................................................................................... KGM
30 - - - - -Netting .................................................................................................... KGM
40 - - - - -Cloth ....................................................................................................... KGM
7314.50.00 00 -Expanded metal KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
73.15 Chain and parts thereof, of iron or steel.
-Articulated link chain and parts thereof:
7315.11.00 - -Roller chain Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Power transmission, conveyor or offset sidebar type roller chain, to be
employed in the exploration, discovery, development, maintenance,
testing, depletion or production of oil or natural gas wells or potash or
rock salt deposits.................................................................................... KGM
- - - - -Other:
91 - - - - - -Of the type which operates over or with gears or sprockets or radially
grooved wheels, with machine cut teeth .............................................. KGM
92 - - - - - -Offset sidebars ..................................................................................... KGM
99 - - - - - -Other .................................................................................................... KGM
7315.12.00 - -Other chain Free CCCT, LDCT, GPT, UST,

PAT: Free

73 - 17

10 - - - - -Detachable link....................................................................................... KGM
20 - - - - -Silent chain............................................................................................. KGM
90 - - - - -Other ...................................................................................................... KGM
7315.19.00 - -Parts Free CCCT, LDCT, GPT, UST,

PAT: Free
10 - - - - -Of roller chain or silent chain, both of the type which operate over or
with gears or sprockets or radially grooved wheels, with machine cut
teeth ....................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
7315.20.00 00 -Skid chain KGM 6% CCCT, LDCT, UST, MT,

PAT: Free
GPT: 3%
-Other chain:
7315.81.00 00 - -Stud-link KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
7315.82.00 - -Other, welded link Free CCCT, LDCT, GPT, UST,

PAT: Free

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Bead or ball chain .................................................................................. KGM
20 - - - - -Flat link................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
7315.90.00 00 -Other parts KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
7316.00 Anchors, grapnels and parts thereof, of iron or steel.
7316.00.10 00 - - -Of a weight of 18 kg or more NMB Free CCCT, LDCT, GPT, UST,
PAT: Free

73 - 18

7316.00.20 00 - - -Of a weight of less than 18 kg NMB 6% CCCT, LDCT, GPT, UST,
PAT: Free
7317.00.00 Nails, tacks, drawing pins, corrugated nails, staples (other than those of Free CCCT, LDCT, GPT, UST,
heading 83.05) and similar articles, of iron or steel, whether or not with MT, MUST, CIAT, CT, CRT,
heads of other material, but excluding such articles with heads of IT, NT, SLT, PT, COLT, JT,
copper. PAT: Free
10 - - - - -Cut nails ................................................................................................. KGM

20 - - - - -Roofing nails........................................................................................... KGM
- - - - -Wire nails, of a length of 25 mm or more:
31 - - - - - -Smooth shank ...................................................................................... KGM
32 - - - - - -Spiral shank ......................................................................................... KGM
33 - - - - - -Ringed shank ....................................................................................... KGM
39 - - - - - -Other .................................................................................................... KGM
40 - - - - -Spikes..................................................................................................... KGM
50 - - - - -Staples.................................................................................................... KGM
60 - - - - -Cobblers nails or tacks ........................................................................... KGM
70 - - - - -Drawing pins (thumb tacks) .................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM
73.18 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-
pins, washers (including spring washers) and similar articles, of iron or
steel.
-Threaded articles:
7318.11.00 00 - -Coach screws KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
7318.12.00 00 - -Other wood screws KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
7318.13.00 00 - -Screw hooks and screw rings KGM Free CCCT, LDCT, GPT, UST,
PAT: Free
7318.14.00 00 - -Self-tapping screws KGM Free CCCT, LDCT, GPT, UST,

PAT: Free
7318.15.00 - -Other screws and bolts, whether or not with their nuts or washers Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
- - - - -Cap screws:

73 - 19

12 - - - - - -Of a diameter exceeding 5 mm............................................................ KGM
- - - - -Machine screws:
21 - - - - - -Sems.................................................................................................... KGM
29 - - - - - -Other .................................................................................................... KGM
- - - - -Other screws:
31 - - - - - -Drywall ................................................................................................. KGM
32 - - - - - -Sems.................................................................................................... KGM
39 - - - - - -Other .................................................................................................... KGM
- - - - -Bolts:
41 - - - - - -Carriage ............................................................................................... KGM
42 - - - - - -Hex head or machine........................................................................... KGM
43 - - - - - -Plow ..................................................................................................... KGM
44 - - - - - -Lag ....................................................................................................... KGM
45 - - - - - -Studs .................................................................................................... KGM
49 - - - - - -Other .................................................................................................... KGM
7318.16.00 - -Nuts Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
10 - - - - -Lock........................................................................................................ KGM
20 - - - - -Stop ........................................................................................................ KGM
30 - - - - -Wing ....................................................................................................... KGM
90 - - - - -Other ...................................................................................................... KGM

PAT: Free
-Non-threaded articles:
7318.21.00 00 - -Spring washers and other lock washers KGM Free AUT, NZT, CCCT, LDCT,
GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
7318.22.00 00 - -Other washers KGM Free AUT, NZT, CCCT, LDCT,

GPT, UST, MT, MUST,
SLT, PT, COLT, JT,
PAT: Free
7318.23.00 - -Rivets Free CCCT, LDCT, GPT, UST,


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Customs

BSF5019 (E) Rev. 13

PROTECTION SERVICE INTEGRITY

Printed copies may be

TABLE OF SECTIONS AND CHAPTERS OF THE HARMONIZED SYSTEM

LIVE ANIMALS; ANIMAL PRODUCTS

2 Meat and edible meat offal

3 Fish and crustaceans, molluscs and other aquatic invertebrates

5 Products of animal origin, not elsewhere specified or included

7 Edible vegetables and certain roots and tubers

8 Edible fruit and nuts; peel of citrus fruit or melons

9 Coffee, tea, mat and spices

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

13 Lac; gums, resins and other vegetable saps and extracts

14 Vegetable plaiting materials; vegetable products not elsewhere specified or included

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE

Issued January 1, 2014

16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

17 Sugars and sugar confectionery

18 Cocoa and cocoa preparations

19 Preparations of cereals, flour, starch or milk; pastry cooks products

20 Preparations of vegetables, fruit, nuts or other parts of plants

21 Miscellaneous edible preparations

22 Beverages, spirits and vinegar

24 Tobacco and manufactured tobacco substitutes

26 Ores, slag and ash

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

II. - Inorganic acids and inorganic oxygen compounds of non-metals

III. - Halogen or sulphur compounds of non-metals

IV. - Inorganic bases and oxides, hydroxides and peroxides of metals

V. - Salts and peroxysalts, of inorganic acids and metals

I. - Hydrocarbons and their halogenated, sulphonated, nitrated or nitrosated derivatives

II. - Alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives

Issued January 1, 2014

VI. - Ketone-function compounds and quinone-function compounds

IX. - Nitrogen-function compounds

XI. - Provitamins, vitamins and hormones

XIII. - Other organic compounds

33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations

35 Albuminoidal substances; modified starches; glues; enzymes

36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

37 Photographic or cinematographic goods

38 Miscellaneous chemical products

PLASTICS AND ARTICLES THEREOF;

39 Plastics and articles thereof

II. - Waste, parings and scrap; semi-manufactures; articles

40 Rubber and articles thereof

Issued January 1, 2014

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES

41 Raw hides and skins (other than furskins) and leather

43 Furskins and artificial fur; manufactures thereof

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL;

44 Wood and articles of wood; wood charcoal

45 Cork and articles of cork

46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;

48 Paper and paperboard; articles of paper pulp, of paper or of paperboard

TEXTILES AND TEXTILE ARTICLES

54 Man-made filaments; strip and the like of man-made textile materials

55 Man-made staple fibres

57 Carpets and other textile floor coverings

Issued January 1, 2014

60 Knitted or crocheted fabrics