Chap 1 98

THE FIRST SCHEDULE TO THE
CUSTOMS TARIFF ACT,1975 AS

EFFECTIVE FROM 01-01-2022
CUSTOMS
TARIFF OF Tariff Unit, Customs Policy Wing
Central Board of Indirect Taxes and Customs
INDIA
2022
For ease of reference, the changes introduced in the Tariff of 2022 vis a vis 2021, are highlighted in red.
This document has no legal status. While all efforts have been made to ensure correct, complete and current information,
CBIC shall in no circumstances be liable for any errors or omissions in the content furnished.
For any queries, Tariff Unit, CBIC may be contacted: [email protected]; 011-23095561,23095557
SECTION-I CHAPTER-1
THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

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 this Schedule, any reference to ―dried‖
products also covers products which have been dehydrated, evaporated or freeze-dried.
CHAPTER 1
Live animals
NOTE:
This Chapter covers all live animals except :
(a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301, 0306,
0307 or 0308;
(b) cultures of micro-organisms and other products of heading 3002; and
(c) animals of heading 9508.
Tariff Item Description of goods Unit Rate of duty

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
0101 LIVE HORSES, ASSES, MULES AND HINNIES
- Horses:
0101 21 00 -- Pure-bred breeding animals: u 30% -
0101 29 -- Other:
0101 29 10 --- Horses for polo u 30% -
0101 29 90 --- Other u 30% -
0101 30 - Asses
0101 30 10 --- Pure-bred breeding animals: u 30% -
0101 30 20 --- livestock u 30% -
0101 30 90 --- Other u 30% -
0101 90 -- Other: -
0101 90 30 --- Mules and hinnies as livestock u 30% -
0101 90 90 --- Other u 30% -
0102 LIVE BOVINE ANIMALS

- Cattle:
SECTION-I CHAPTER-1
(1) (2) (3) (4) (5)

0102 21 -- Pure-bred breeding animals:
0102 21 10 --- Bulls u 30% -
0102 21 20 --- Cows u 30% -
0102 29 -- Other:
0102 29 10 --- Bulls u 30% -
0102 29 90 --- Other, including calves u 30% -
- Buffalo:
0102 31 00 -- Pure-bred breeding animals u 30% -
0102 39 00 -- Other u 30% -
0102 90 - Other:
0102 90 10 --- Pure-bred breeding animals u 30% -
0102 90 90 --- Other u 30% -
0103 LIVE SWINE

0103 10 00 - Pure-bred breeding animals u 30% -
- Other :
0103 91 00 -- Weighing less than 50 kg. u 30% -
0103 92 00 -- Weighing 50 kg. or more u 30% -
0104 LIVE SHEEP AND GOATS

0104 10 - Sheep:
0104 10 10 --- Sheep including lamb for breeding purpose u 30% -
0104 10 90 --- Other u 30% -
0104 20 00 - Goats u 30% -
0105 LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE

species gallus domesticus, ducks, geese,
TURKEYS AND GUINEA FOWLS
- Weighing not more than 185 g:
0105 11 00 -- Fowls of the species Gallus domesticus u 30% -
0105 12 00 -- Turkeys u 30% -
0105 13 00 -- Ducks u 30% -
0105 14 00 -- Geese u 30% -
0105 15 00 -- Guinea fowls u 30% -
- Other :
0105 94 00 -- Fowls of the species Gallus u 30% -
domesticus
0105 99 00 -- Other u 30% -
0106 OTHER LIVE ANIMALS

- Mammals:
0106 11 00 -- Primates u 30% -
0106 12 00 -- Whales, dolphins and porpoises (mammals of u 30% -
SECTION-I CHAPTER-1
(1) (2) (3) (4) (5)

the order Cetacea); manatees and dugongs
(mammals of the order Sirenia); seals, sea lions
and walruses (mammals of the sub-order Pinni-
pedia)
0106 13 00 -- Camels and other camelids (Camelidae) u 30% -
0106 14 00 -- Rabbits and hares u 30% -
0106 19 00 -- Other u 30% -
0106 20 00 - Reptiles (including snakes and turtles) u 30% -
- Birds:
0106 31 00 -- Birds of prey u 30% -
0106 32 00 -- Psittaciformes (including parrots, parakeets, u 30% -
macaws and cockatoos)
0106 33 00 -- Ostriches; emus (Dromaius novaehollandiae) u 30%
0106 39 00 -- Other u 30% -
- Insects:
0106 41 -- Bees
0106 41 10 --- Pureline stock u 30% -
0106 41 90 --- Other u 30% -
0106 49 -- Other:
0106 49 10 --- Pureline stock u 30% -
0106 49 90 --- Other u 30% -
0106 90 00 - Other u 30% -
SECTION-I CHAPTER-2
CHAPTER 2
Meat and edible meat offal
NOTE :
This Chapter does not cover :
(a) products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for
human consumption;
(b) edible, non-living insects (heading 0410);
(c) guts, bladders or stomachs of animals (heading 0504) or animal blood
(heading 0511 or 3002); or
(d) animal fat, other than products of heading 0209 (Chapter 15).
SUPPLEMENTARY NOTE :
In this Chapter, ―wild animal‖ means wild animal as defined in the Wild Life (Protection) Act, 1972
(53 of 1972).

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
0201 MEAT OF BOVINE ANIMALS, FRESH OR CHILLED
0201 10 00 - Carcasses and half-carcasses kg. 30% -
0201 20 00 - Other cuts with bone in kg. 30% -
0201 30 00 - Boneless kg. 30% -
0202 MEAT OF BOVINE ANIMALS, FROZEN

0202 10 00 - Carcasses and half-carcasses kg. 30% -
0202 20 00 - Other cuts with bone in kg. 30% -
0202 30 00 - Boneless kg. 30% -
0203 MEAT OF SWINE, FRESH, CHILLED OR FROZEN

- Fresh or chilled :
0203 11 00 -- Carcasses and half-carcasses kg. 30% -
0203 12 00 -- Hams, shoulders and cuts thereof, with bone in kg. 30% -
0203 19 00 -- Other kg. 30% -
- Frozen :
Chapter-2
SECTION-I CHAPTER-2
(1) (2) (3) (4) (5)

0204 MEAT OF SHEEP OR GOATS, FRESH, CHILLED ORFROZEN
0204 10 00 - Carcasses and half-carcasses of lamb, fresh or kg. 30% -
chilled kg. 30% -
0204 21 00 -- Carcasses and half-carcasses
0204 22 00 -- Other cuts with bone in kg. 30% -
0204 23 00 -- Boneless kg. 30% -
0204 30 00 - Carcasses and half-carcasses of lamb, frozen kg. 30% -
- Other meat of sheep, frozen :
0204 42 00 -- Other cuts with bone in kg. 30% -
0204 43 00 -- Boneless kg. 30% -
0204 50 00 - Meat of goats kg. 30% -
0205 00 00 MEAT OF HORSES, ASSES, MULES OR HINNIES, kg. 30% -

FRESH, CHILLED OR FROZEN
0206 EDIBLE OFFAL OF BOVINE ANIMALS, SWINE,

SHEEP, GOATS, HORSES, ASSES, MULES OR
HINNIES, FRESH, CHILLED OR FROZEN
0206 10 00 - Of bovine animals, fresh or chilled kg. 30% -
- Of bovine animals, frozen :
0206 21 00 -- Tongues kg. 30% -
0206 22 00 -- Livers kg. 30% -
0206 29 00 -- Other kg. 30% -
0206 30 00 - Of swine, fresh or chilled kg. 30% -
- Of swine, frozen :
0206 41 00 -- Livers kg. 30% -
0206 49 00 -- Other kg. 30% -
0206 80 - Other, fresh or chilled :
0206 80 10 --- Of sheep or goats kg. 30% -
0206 80 90 --- Other kg. 30% -
0206 90 - Other, frozen :
0206 90 10 --- Of sheep or goats kg. 30% -
0206 90 90 --- Other kg. 30% -
0207 MEAT AND EDIBLE OFFAL, OF THE POULTRY OF

HEADING 0105, FRESH, CHILLED OR FROZEN
- Of fowls of the species Gallus domesticus :
0207 11 00 -- Not cut in pieces, fresh or chilled kg. 30% -
0207 12 00 -- Not cut in pieces, frozen kg. 30% -
0207 13 00 -- Cuts and offal, fresh or chilled kg. 100% -
0207 14 00 -- Cuts and offal, frozen kg. 100% -
- Of turkeys :
0207 26 00 -- Cuts and offal, fresh or chilled kg. 30% -
0207 27 00 -- Cuts and offal, frozen kg. 30% -
- Of ducks:
SECTION-I CHAPTER-2
(1) (2) (3) (4) (5)

0207 43 00 -- Fatty livers, fresh or chilled kg. 30% -
0207 44 00 -- Other, fresh or chilled kg. 30% -
0207 45 00 -- Other, frozen kg. 30% -
- Of geese:
0207 53 00 -- Fatty livers, fresh or chilled kg. 30% -
0207 54 00 -- Other, fresh or chilled kg. 30% -
0207 55 00 -- Other, frozen kg. 30% -
0207 60 00 - Of guinea fowls kg. 30% -
0208 OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH,

CHILLED OR FROZEN
0208 10 00 - Of rabbits or hares kg. 30% -
0208 30 00 - Of primates kg. 30% -
0208 40 00 - Of whales, dolphines and porpoises (mammals kg. 30% -
of the order cetacea); of manatees and dugongs
(mammals of the order Sirenia); of seals, sea
lions and walruses (mammals of the sub-order
Pinnipedia)
0208 50 00 - Of reptiles (including snakes and turtles) kg. 30% -
0208 60 00 - Of camels and other camelids (Camelidae) kg. 30% -
0208 90 - Other :
0208 90 10 --- Of wild animals kg. 30% -
0208 90 90 --- Other kg. 30% -
0209 PIG FAT, FREE OF LEAN MEAT AND POUTRY FAT,

NOT RENDERED OR OTHERWISE EXTRACTED,
FRESH, CHILLED, FROZEN, SALTED, IN BRINE,
DRIED OR SMOKED
0209 10 00 - Of pigs kg. 30% -
0209 90 00 - Other kg. 30% -
0210 MEAT AND EDIBLE MEAT OFFAL, SALTED, IN

BRINE, DRIED OR SMOKED; EDIBLE FLOURS AND
MEALS OF MEAT OR MEAT OFFAL
- Meat of swine :
0210 12 00 -- Bellies (streaky) and cuts thereof kg. 30% -
0210 19 00 -- Other kg. 30% -
SECTION-I CHAPTER-2
(1) (2) (3) (4) (5)

0210 20 00 - Meat of bovine animals kg. 30% -
- Other, including edible flours and meals of
meat or meat offal:
0210 91 00 -- Of primates kg. 30% -
0210 92 00 -- Of whales, dolphins and porpoises (mammals kg. 30% -
of the order cetacea); of manatees and dugongs
(mammals of the order Sirenia); of seals, sea
lions and walruses (mammals of the sub-order
Pinnipedia)
0210 93 00 -- Of reptiles (including snakes and turtles) kg. 30% -
0210 99 00 -- Other kg. 30% -
SECTION-I CHAPTER-3
CHAPTER 3
Fish and crustaceans, molluscs and other aquatic invertebrates
NOTES :
1. This Chapter does not cover :
(a) mammals of heading 0106;
(b) meat of mammals of heading 0106 ( heading 0208 or 0210);
(c) fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates,
dead and unfit or unsuitable for human consumption by reason of either their species or their condition
(Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates,
unfit for human consumption (heading 2301); or
(d) caviar or caviar substitutes prepared from fish eggs (heading 1604).
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.
3. Headings 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption
(heading 0309).

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
0301 LIVE FISH
- Ornamental Fish
0301 11 00 -- Freshwater kg. 30% -
0301 19 00 -- Other kg. 30% -
- Other Live Fish :
0301 91 00 -- Trout (Salmo trutta, Oncorhynchus mykiss, kg. 30% -
Oncorhynchus clarkii, Oncorhynchus
aguabonita, Oncorhynchus gilae,
Oncorhynchus apache and Oncorhynchus
chrysogaster )
0301 92 00 -- Eels (Anguilla spp.) kg. 30% -
0301 93 00 -- Carp (Cyprinus spp., Carassius spp., Ctenop- kg. 30% -
haryngodon idellus,Hypophthalmichthys spp.,
Cirrhinus spp.,Mylopharyngodon piceus, Catla
catla, Labeo spp., Osteochilus hasselti, Lepto-
barbus hoeveni, Megalobrama spp.)
0301 94 00 -- Atlantic and Pacific bluefin tunas (Thunnus kg. 30% -
thynnus, Thunnus orientalis)
0301 95 00 -- Southern bluefin tunas (Thunnus maccoyii) kg. 30% -
0301 99 00 -- Other kg. 30% -
SECTION-I CHAPTER-3
(1) (2) (3) (4) (5)

0302 FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER
FISH MEAT OF HEADING 0304
- Salmonidae, excluding edible fish offal of sub-

headings 0302 91to 0302 99:
0302 11 00 -- Trout (Salmo trutta, Oncorhyncus mykiss, Oncor- kg. 30% -
hyncus clarkii, Oncorhyncus aguabonita, Oncor-
hyncus gilae, Oncorhyncus apache and Oncor-
hyncus chrysogaster)
0302 13 00 - - Pacific salmon (Oncorhynchus nerka, Oncorhy- kg. 30% -
nchus gorbuscha, Oncorhynchus keta, Oncorhy-
nchus tschawytscha,Oncorhynchus kisutch,
Oncorhynchus masou andOncorhynchus rhodurus)
0302 14 00 - - Atlantic salmon (Salmo salar) and Danube salmon kg. 30% -
(Hucho hucho)
0302 19 00 - - Other kg. 30% -
- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,
Soleidae,Scophthalmidae and Citharidae), excluding
edible fish offal of sub-headings 0302 91 to 0301 99:
0302 21 00 - - Halibut (Rheinhardtius hippoglossidae, Hippog- kg. 30% -
lossus hippoglossus, Hippoglossus stenolepis)
0302 22 00 - - Plaice (Pleuronectes platessa) kg. 30% -
0302 23 00 - - Sole (Solea spp.) kg. 30% -
0302 24 00 - - Turbots (Psetta maxima) kg. 30% -
0302 29 00 - - Other kg. 30% -
- Tunas (of the genus Thunnus), skipjack tuna (stripe-
bellied bonito) (Katsuwonuspelamis), excluding
0302 31 00 - - Albacore or long finned tunas (Thunnus alalunga) kg. 30% -
0302 32 00 - - Yellowfin tunas (Thunnus albacares) kg. 30% -
0302 33 00 - - Skipjack tuna (stripe -bellied bonito) kg. 30% -
(Katsuwonuspelamis)
0302 34 00 - - Bigeye tunas (Thunnus obesus) kg. 30% -
0302 35 00 - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, kg. 30% -
Thunnus orientalis)
0302 36 00 - - Southern bluefin tunas (Thunnus maccoyii) kg. 30% -
0302 39 00 - - Other kg. 30% -
- 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 austr-
alasicus, Scomber japonicus), Indian mackerels
(Rastrelliger spp.), seerfishes (Scomberomorus
spp.), jack and horse mackerel (Trachurus spp.),
SECTION-I CHAPTER-3
(1) (2) (3) (4) (5)

jacks, crevalles (Caranx spp.), cobia (Rachy-
centron canadum), silver pomfrets (Pampus spp.),
Pacific saury (Cololabis saira), scads (Decapterus
spp.), capelin (Mallotus villosus), Sword fish
(Xiphias gladius), Kawakawa (Euthynnus affinis),
bonitos (Sarda spp.), marlins, sailfishes, spearfish
(Istiophoridae), excluding edible fish offal of sub-
headings 0302 91 to 0302 99:
0302 41 00 -- Herrings (Clupea harengus, Clupea pallasii) kg. 30% -
0302 42 00 -- Anchovies (Engraulis spp.) kg. 30% -
0302 43 00 -- Sardines (Sardina pilchardus, Sardinops spp.), kg. 30% -
sardinella (Sardinella spp.), brisling or sprats
(Sprattus sprattus)
0302 44 00 -- Mackerel (Scomber scombrus, Scomber austr- kg. 30% -
alasicus, Scomber japonicus)
0302 45 00 - - Jack and horse mackerel (Trachurus spp.) kg. 30% -
0302 46 00 - - Cobia (Rachycentron canadum) kg. 30% -
0302 47 00 - - Sword fish (Xiphias gladius) kg. 30% -
0302 49 00 - - Other kg. 30% -
- Fish of the families Bregmacerotidae, Euclich-
thyidae, Gadidae, Macrouridae, Melanonidae,
Merlucciidae, Moridae and Muraenolepididae,
excluding edible fish offal of sub-headings
0302 91 to 0302 99:
0302 51 00 -- Cod (Gadus morhua, Gadus ogac, Gadus kg. 30% -
macrocephalus)
0302 52 00 - - Haddock (Melangrammus aegllefinus) kg. 30% -
0302 53 00 - - Coal fish (Pollachinus virens) kg. 30% -
0302 54 00 - - Hake (Merluccius spp., Urophycis spp.) kg. 30% -
0302 55 00 - - Alaska Pollock (Theragrachalcogramma) kg. 30% -
0302 56 00 - - Blue whittings (Micromesistius poutassou, Micro- kg. 30% -
mesistius australis)
0302 59 00 -- Other kg. 30% -
- Tilapias (Oreochromis spp.), catfish (Pangasius
spp., Silurus spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus spp.,Carassius spp., Ctenophary-
ngodon idellus, Hypophthalmichthys spp.,
Cirrhinus spp., Mylopharyngodon piceus, Catla
catla, Labeo spp., Osteochilus hasselti, Leptobar-
bus hoeveni, Megalobrama spp.), eels (Anguilla
spp.), Nile perch (Lates niloticus) and snakeheads
(Channa spp.), excluding edible fish offal of sub-
headings 0302 91 to 0302 99:
0302 71 00 -- Tilapias (Oreochromis spp.), kg. 30% -
0302 72 00 -- Catfish (Pangasius spp., Silurus spp., Clarias spp., kg. 30% -
SECTION-I CHAPTER-3
(1) (2) (3) (4) (5)

Ictalurus spp.)
0302 73 00 - - Carp (Cyprinus spp., Carassius spp., Cteno- kg. 30% -
pharyngodon idellus, Hypophthalmichthys spp.,
catla, Labeo spp., Osteochilus hasselti, Leptobar-
bus hoeveni, Megalobrama spp.):
0302 74 00 - - Eels (Anguilla spp.) kg. 30% -
0302 79 00 - - Other kg. 30% -
- Other fish exculding edible fish offal of sub-
headings 0302 91 to 0302 99:
0302 81 00 - - Dogfish and other sharks kg. 30% -
0302 82 00 - - Rays and skates (Rajidae) kg. 30% -
0302 83 00 - - Tooth fish (Dissostichus spp.) kg. 30% -
0302 84 00 - - Seabass (Dicentrarchus spp.) kg. 30% -
0302 85 00 - - Seabream (Sparidae) kg. 30% -
0302 89 - - Other:
0302 89 10 - - - Hilsa ( Tenualosa ilisha) kg. 30% -
0302 89 20 - - - Dara kg. 30% -
0302 89 30 - - - Pomfret kg. 30% -
0302 89 90 - - - Other kg. 30% -
- Livers, roes, milt, fish fins, heads, tails, maws
and other edible fish offal:
0302 91 - - Livers, roes and milt:
0302 91 10 - - - Livers, roes and milt kg. 30% -
0302 92 - - Shark fins:
0302 92 10 - - - Shark fins kg. 30% -
0302 99 - - Other:
0302 99 10 - - - Fish fins other than shark fins; heads, tails and maws kg. 30% -
0302 99 90 - - - Other edible fish offal kg. 30% -
0303 FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH

MEAT OF HEADING 0304
- Salmonidae, excluding edible fish offal of sub-
headings 0303 91 to 0303 99:
0303 11 00 - - Sockeye salmon (red salmon) (Oncorhynchus kg. 30% -
nerka)
0303 12 00 - - Other Pacific salmon (Oncorhynchus gorbuscha, kg. 30% -
Oncorhynchus keta, Oncorhynchus tschawytscha,
Oncorhynchus kisutch,Oncorhynchus masou and
Oncorhynchus rhodurus)
0303 13 00 - - Atlantic salmon (Salmo salar) and Danube salmon kg. 30% -
(Hucho hucho)
0303 14 00 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncor- kg. 30% -
hynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and
SECTION-I CHAPTER-3
(1) (2) (3) (4) (5)

Oncorhynchus chrysogaster)
0303 19 00 - - Other kg. 30% -
- Tilapias (Oreochromis spp.), catfish (Pangasius
carp (Cyprinus spp., Carassius spp.,
Ctenopharyngodon idellus, Hypophthalmichthys
spp., Cirrhinus spp., Mylopharyngodon piceus,
Catla catla, Labeo spp., Osteochilus hasselti,
Leptobarbus hoeveni, Megalobrama spp.) eels
(Anguilla spp.),Nile perch (Lates niloticus) and
snakeheads, (Channa spp.), excluding edible fish
offal of sub-headings 0303 91 to 0303 99:
0303 23 00 - - Tilapias (Oreochromis spp.) kg. 30% -
0303 24 00 - - Catfish (Pangasius spp., Silurus spp., Clarias spp., kg. 30% -
Ictalurus spp.)
0303 25 00 - - Carp (Cyprinus spp., Carassius spp., kg. 30% -
Ctenopharyngodon idellus, Hypophthalmichthys
spp., Cirrhinus spp., Mylopharyngodon piceus,
Catla catla, Labeo spp., Osteochilus hasselti,
Leptobarbus hoeveni, Megalobrama spp.)
0303 26 00 - - Eels (Anguilla spp.) kg. 30% -
0303 29 00 - - Other kg. 30% -
- Flat fish (Pleuronectidae, Bothidae, Cynog-
lossidae, Soleidae, Scophthalmidae and
Citharidae), excluding edible fish offal of sub-
headings 0303 91 to 0303 99:
0303 31 00 - - Halibut (Rheinhardtius hippoglossoides, Hippog- kg. 30% -
lossus hippoglossus,Hippoglossus stenolepis)
0303 32 00 - - Plaice (Pleuronectes platessa) kg. 30% -
0303 33 00 - - Sole (Solea spp.) kg. 30% -
0303 34 00 - - Turbots (Psetta maxima) kg. 30% -
0303 39 00 - - Other kg. 30% -
- Tunas (of the genus Thunnus), skipjack tuna (stripe-
bellied bonito) (Katsuwonuspelamis), excluding
0303 41 00 - - Albacore or long finned tunas (Thunnus alalunga) kg. 30% -
0303 42 00 - - Yellowfin tunas (Thunnus albacares) kg. 30% -
0303 43 00 - - Skipjack tuna (stripe-bellied bonito) kg. 30% -
(Katsuwonuspelamis)
0303 44 00 - - Bigeye tunas (Thunnus obesus) kg. 30% -
0303 45 00 - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, kg. 30% -
Thunnus orientalis)
0303 46 00 - - Southern bluefin tunas (Thunnus maccoyii) kg. 30% -
0303 49 00 - - Other kg. 30% -
- Herrings (Clupea harengus, Clupea pallasii),
SECTION-I CHAPTER-3
(1) (2) (3) (4) (5)

spp.), brisling or sprats (Sprattus sprattus),
mackerel (Scomber scombrus, Scomber austr-
alasicus, Scomber japonicus), Indian mackerels
(Rastrelliger spp.), seerfishes (Scomberomorus
spp.), jack and horse mackerel (Trachurus spp.),
jacks, crevalles (Caranx spp.), cobia (Rachy-
centron canadum), silver pomfrets (Pampus spp.),
Pacific saury (Cololabis saira), scads (Decap-
terus spp.), capelin (Mallotus villosus), Sword fish
(Xiphias gladius), Kawakawa (Euthynnus affinis),
bonitos (Sarda spp.), marlins, sailfishes, spearfish
(Istiophoridae), excluding edible fish offal of sub-
headings 0303 91 to 0303 99:
0303 53 00 -- Sardines (Sardina pilchardus, Sardinops spp.), kg. 30% -
sardinella (Sardinella spp.), brisling or sprats
(Sprattus sprattus)
0303 54 00 -- Mackerel (Scomber scombrus, Scomber kg. 30% -
australasicus, Scomber japonicus)
0303 55 00 -- Jack and horse mackerel (Trachurus spp.) kg. 30% -
0303 56 00 -- Cobia (Rachycentron canadum) kg. 30% -
0303 57 00 -- Sword fish (Xiphias gladius) kg. 30% -
0303 59 -- Others:
0303 59 10 --- Indian mackerels (Rastrelliger spp.) kg. 30% -
0303 59 90 --- Other kg. 30% -
- Fish of the families Bregmacerotidae, Euclichth-
yidae, Gadidae, Macrouridae, Melanonidae,
Merlucciidae, Moridae and Muraenolepididae,
excluding edible fish offal of sub-headings
0303 91 to 0303 99:
macrocephalus)
0303 64 00 - - Haddock (Melanogrammus aeglefinus) kg. 30% -
0303 65 00 - - Coal fish (Pollachius virens) kg. 30% -
0303 66 00 - - Hake (Merluccius spp., Urophycis spp.) kg. 30% -
0303 67 00 - - Alaska Pollock (Theragra chalcogramma) kg. 30% -
0303 68 00 - - Blue whitings (Micromesistius poutassou, kg. 30% -
Micromesistiusaustralis)
0303 69 00 -- Other kg. 30% -
- Other fish, excluding edible fish offal of
sub-headings 0303 91 to 0303 99:
0303 81 -- Dogfish and other sharks:
0303 81 10 --- Dogfish kg. 30% -
SECTION-I CHAPTER-3
(1) (2) (3) (4) (5)

0303 81 90 --- Other Sharks kg. 30% -
0303 82 00 -- Rays and skates (Rajidae) kg. 30% -
0303 83 00 -- Tooth fish (Dissostichus spp.) kg. 30% -
0303 84 00 -- Seabass (Dicentrarchus spp.) kg. 30% -
0303 89 -- Other:
0303 89 10 --- Hilsa (Tenualosa ilisha) kg. 30% -
0303 89 20 --- Dara kg. 30% -
0303 89 30 --- Ribbon fish kg. 30% -
0303 89 40 --- Seer kg. 30% -
0303 89 50 --- Pomfret (white or silver or black) kg. 30% -
0303 89 60 --- Ghol kg. 30% -
0303 89 70 --- Threadfin kg. 30% -
0303 89 80 --- Croakers, groupers and flounders kg. 30% -
0303 89 90 --- Other kg. 30% -
- Livers, roes, milt, fish fins, heads, tails, maws
and other edible fish offal:
0303 91 -- Livers, roes and milt:
0303 91 10 --- Egg or egg yolk of fish kg. 30% -
0303 91 90 --- Other kg. 30% -
0303 92 -- Shark fins:
0303 92 10 --- Shark fins kg. 30% -
0303 99 -- Other:
0303 99 10 --- Fish fins other than shark fins, heads, tails kg. 30% -
and maws
0303 99 90 --- Other edible fish offal kg. 30% -
0304 FISH FILLETS AND OTHER FISH MEAT (WHETHER OR

NOT MINCED), FRESH, CHILLED OR FROZEN
- Fresh or chilled fillets of tilapias
(Oreochromis spp.), catfish (Pangasius spp.,
Silurus spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus spp., Carassius spp.,
Ctenopharyngodon idellus, Hypophthalmi-
chthys spp., Cirrhinus spp., Mylopharyngodon
piceus, Catla catla, Labeo spp., Osteochilus
hasselti, Leptobarbus hoeveni, Megalobrama
spp.), eels (Anguilla spp.), Nile perch (Lates
niloticus) and snakeheads (Channa spp.):
0304 31 00 -- Tilapias (Oreochromis spp.) kg. 30% -
0304 32 00 -- Catfish (Pangasius spp., Silurus spp.,Clarias spp., kg. 30% -
Ictalurus spp.)
0304 33 00 -- Nile Perch (Lates niloticus) kg. 30% -
0304 39 00 -- Other kg. 30% -
- Fresh or chilled fillets of other fish :
SECTION-I CHAPTER-3
(1) (2) (3) (4) (5)

0304 41 00 -- Pacific salmon (Oncorhynchus nerka, Oncorhy- kg. 30% -
nchus gorbuscha, Oncorhynchus keta, Oncor-
hynchus tschawytscha, Oncorhynchus kisutch,
Oncorhynchus masou and Oncorhynchus rhodurus),
Atlantic salmon (Salmo salar) and Danube salmon
(Hucho hucho)
Oncorhynchus clarki, Oncorhynchus aguabonita,
0304 43 00 -- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, kg. 30% -
Soleidae, Scophthalmidae and Citharidae)
0304 44 00 -- Fish of the families Bregmacerotidae, kg. 30% -
Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae and
Muraenolepididae
0304 45 00 -- Swordfish (Xiphias gladius) kg. 30% -
0304 49 - - Other:
0304 49 10 - - - Hilsa (Tenualosa ilisha) kg. 30% -
0304 49 30 - - - Seer kg. 30% -
0304 49 40 - - - Tuna kg. 30% -
0304 49 90 - - - Other kg. 30% -
- Other, fresh or chilled:
0304 51 00 - - Tilapias (Oreochromis spp.), catfish (Pangasius kg. 30% -
spp.,Silurus spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus spp., Carassius spp., Ctenoph-
aryngodon idellus, Hypophthalmichthys spp.,
barbus hoeveni, Megalobrama spp.), eels (Anguilla
(Channa spp.)
0304 52 00 - - Salmonidae kg. 30% -
0304 53 00 - - Fish of the families Bregmacerotidae, Euclichthyidae, kg. 30% -
Gadidae, Macrouridae, Melanonidae, Merlucciidae,
Moridae and Muraenolepididae
0304 59 - - Other:
0304 59 10 - - - Hilsa (Tenualosa ilisha) kg. 30% -
SECTION-I CHAPTER-3
(1) (2) (3) (4) (5)

0304 59 30 --- Seer kg. 30% -
0304 59 40 --- Tuna kg. 30% -
0304 59 90 --- Other kg. 30% -
- Frozen fillets of tilapias (Oreochromis spp.),
catfish (Pangasius spp., Silurus spp., Clarias spp.,
Ictalurus spp.), carp (Cyprinus spp., Carassius
spp., Ctenopharyngodon idellus,Hypophthal-
michthys spp., Cirrhinus spp., Mylopharyngodon
piceus, Catla catla, Labeo spp., Osteochilus
hasselti, Leptobarbus hoeveni, Megalobrama spp.),
eels (Anguilla spp.), Nile perch (Lates niloticus)
and snakeheads (Channa spp.):
0304 61 00 -- Tilapias (Oreochromis spp.) kg. 30% -
0304 62 00 -- Catfish (Pangasius spp., Silurus spp., Clarias spp., kg. 30% -
Ictalurus spp.)
0304 63 00 -- Nile Perch (Lates niloticus) kg. 30% -
0304 69 00 -- Other kg. 30% -
- Frozen fillets of fish of Bregmacerotidae, Euclich-
thyidae, Gadidae, Macrouridae, Melanonidae,
Merlucciidae, Moridae and Muraenolepididae:
macrocephalus)
0304 72 00 -- Haddock (Melanogrammus aeglefinus) kg. 30% -
0304 73 00 -- Coal fish (Pollachius virens) kg. 30% -
0304 74 00 -- Hake (Merluccius spp., Urophycis spp.) kg. 30% -
0304 75 00 -- Alaska Pollock (Theragra chalcogramma) kg. 30% -
0304 79 00 -- Other kg. 30% -
- Frozen fillets of other fish:
0304 81 00 -- Pacific salmon (Oncorhynchus nerka, Oncor- kg. 30% -
hynchus gorbuscha, Oncorhynchus keta, Oncor-
hynchus tschawytscha, Oncorhynchus kisutch,
Oncorhynchus masou and Oncorhynchus
rhodurus), Atlantic salmon (Salmo salar) and
Danube salmon (Hucho hucho)
0304 82 00 -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncor- kg. 30% -
hynchus clarki, Oncorhynchus aguabonita,
0304 83 00 -- Flat fish (Pleuronectidae, Bothidae, Cynog- kg. 30% -
lossidae, Soleidae, Scophthalmidae and
Citharidae)
0304 86 00 - - Herrings (Clupea harengus, Clupea pallasii) kg. 30% -
0304 87 00 - - Tunas (of the genus Thunnus), skipjack tuna (stripe- kg. 30% -
bellied bonito) (Katsuwonus pelamis)
SECTION-I CHAPTER-3
(1) (2) (3) (4) (5)
0304 88 -- Dogfish, other sharks Rays and skates (Rajidae):

0304 88 10 --- Dogfish kg. 30% -
0304 88 20 --- Other sharks kg. 30% -
0304 88 30 --- Rays and skates (Rajidae) kg. 30% -
0304 89 -- Other:
0304 89 10 --- Hilsa (Tenualosa ilisha) kg. 30% -
0304 89 30 --- Seer kg. 30% -
0304 89 40 --- Tuna kg. 30% -
0304 89 90 --- Other kg. 30% -
- Other, frozen:
0304 91 00 -- Sword fish (Xiphias gladius) kg. 30% -
0304 92 00 -- Tooth fish (Dissostichus spp.) kg. 30% -
0304 93 00 -- Tilapias (Oreochromis spp.), catfish (Pangasius kg. 30% -
carp (Cyprinus spp.,Carassius spp., Ctenophary-
ngodon idellus, Hypophthalmichthys spp.,
barbus hoeveni, Megalobrama spp.), eels (Anguilla
(Channa spp.)
0304 94 00 -- Alaska Pollock (Theragra chalcogramma) kg. 30% -
0304 95 00 -- Fish of the families (Bregmacerotidae, kg. 30% -
Euclichthyidae, Gadidae, Macrouridae,
Muraenolepididae,) other than Alaska Pollock
(Theragra chalcogramma)
0304 96 00 -- Dogfish and other sharks kg. 30% -
0304 97 00 -- Rays and skates (Rajidae) kg. 30% -
0304 99 00 -- Other kg. 30% -
0305 FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER

OR NOT COOKED BEFORE OR DURING THE SMOKING
PROCESS
0305 10 00 - OMITTED
0305 20 00 - Livers, roes and milt of fish, dried, smoked, kg. 30% -
salted or in brine
- Fish fillets, dried, salted or in brine,
but not smoked:
carp (Cyprinus spp.,Carassius spp., Cteno-
SECTION-I CHAPTER-3
(1) (2) (3) (4) (5)

catla, Labeo spp., Osteochilus hasselti,
Leptobarbus hoeveni, Megalobrama spp.),
eels (Anguilla spp.), Nile perch (Lates niloticus)
and snakeheads (Channa spp.)
0305 32 00 -- Fish of the familes Bregmacerotidae, kg. 30% -
Euclichthyidae, Gadidae,Macrouridae,
Muraenolepididae
0305 39 00 -- Other kg. 30% -
– Smoked fish, including fillets, other than
edible fish offal:
0305 41 00 -- Pacific salmon (Oncorhynchus nerka, kg. 30% -
Oncorhynchus gorbuscha, Oncorhynchus
keta, Oncorhynchus tschawytscha,
Oncorhynchus kisutch, Oncorhynchus
masou and Oncorhynchus rhodurus),
Atlantic salmon (Salmo Salar)
and Danube salmon (Hucho hucho)
Oncorhynchus clarki, Oncorhynchus
aguabonita, Oncorhynchus gilae, Oncorhynchus
apache and Oncorhynchus chrysogaster)
carp (Cyprinus spp.,Carassius spp., Ctenophar-
yngodon idellus, Hypophthalmichthys spp.,
barbus hoeveni, Megalobrama spp.), eels
(Anguilla spp.), Nile perch (Lates niloticus)
and snakeheads (Channa spp.)
0305 49 00 -- Other kg. 30% -
- Dried fish, other than edible fish offal, whether
or not salted but not smoked :
macrocephalus)
carp (Cyprinus spp.,Carassius spp., Cteno-
catla, Labeo spp., Osteochilus hasselti,Lepto-
SECTION-I CHAPTER-3
(1) (2) (3) (4) (5)

(Anguilla spp.), Nile perch (Lates niloticus) and
snakeheads (Channa spp.)
0305 53 00 -- Fish of the families Bregmacerotidae, Euclichthyidae, kg. 30% -
Gadidae, Macrouridae, Melanonidae, Merlucciidae,
Moridae and Muraenolepididae, other than cod
(Gadus morhua, Gadus ogac, Gadus macro-
cephalus)
0305 54 00 -- Herrings (Clupea harengus, Clupea pallasii), kg. 30% -
spp.), brisling or sprats (Sprattus sprattus), mackerel
(Scomber scombrus, Scomber australasicus,
Scomber japonicus), Indian mackerels (Rastrelliger
spp.), seerfishes (Scomberomorus spp.), jack and
horse mackerel (Trachurus spp.), jacks, crevalles
(Caranx spp.), cobia (Rachycentron canadum),
silver pomfrets (Pampus spp.), Pacific saury
(Cololabis saira), scads (Decapterus spp.), capelin
(Mallotus villosus), Sword fish (Xiphias gladius),
Kawakawa (Euthynnus affinis), bonitos (Sarda
spp.), marlins, sailfishes, spearfish (Istiophoridae)
0305 59 -- Other :
0305 59 10 --- Mumbai duck kg. 30% -
0305 59 20 --- Seer without head kg. 30% -
0305 59 30 --- Sprats kg. 30% -
0305 59 90 --- Other kg. 30% -
- Fish, salted but not dried or smoked and
fish in brine, other than edible fish offal
macrocephalus)
0305 63 00 -- Anchovies (Engraulis spp.) kg. 30% -
spp., Silurus kg. spp., Clarias spp., Ictalurus
spp.), carp (Cyprinus spp.,Carassius spp., Cteno-
catla, Labeo spp., Osteochilus hasselti,Lepto-
(Anguilla spp.), Nile perch (Lates niloticus) and
snakeheads (Channa spp.)
0305 69 -- Other:
0305 69 10 --- Mumbai duck kg. 30% -
SECTION-I CHAPTER-3
(1) (2) (3) (4) (5)

0305 69 20 ---Seer without head kg. 30% -
0305 69 30 ---Sprats kg. 30% -
0305 69 90 ---Other kg. 30% -
-Fish fins, heads, tails, maws and other edible
fish offal:
0305 71 00 -- Shark fins kg. 30% -
0305 72 00 -- Fish heads, tails and maws kg. 30% -
0305 79 00 -- Other kg. 30% -
CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH,

0306 CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED
CRUSTACEANS, WHETHER IN SHELL OR NOT, WHETHER OR
NOT COOKED BEFORE OR DURING THE SMOKING PROCESS;
CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY
BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN,
DRIED, SALTED OR IN BRINE
- Frozen :
0306 11 00 -- Rock lobster and other sea craw fish kg. 30% -
(Palinurus spp., Panulirus spp., Jasus spp.)
0306 12 -- Lobsters (Homarus spp.) :
0306 12 10 --- Whole, cooked kg. 30% -
0306 12 90 --- Other kg. 30% -
0306 14 00 -- Crabs kg. 30% -
0306 15 00 -- Norway lobsters (Nephrops norvegicus) kg. 30% -
0306 16 -- Cold-water shrimps and prawns (Pandalus spp.,
Crangon crangon):
0306 16 10 --- Accelerated Freeze Dried (AFD) kg. 30% -
0306 16 90 --- Other kg. 30% -
0306 17 -- Other shrimps and prawns:
--- Scampi (Macrobrachium spp.):
0306 17 11 ---- Accelerated Freeze Dried (AFD) kg. 30% -
0306 17 19 ---- Other kg. 30% -
0306 17 20 --- Vannamei shrimp (Litopenaeus vannamei) kg. 30% -
0306 17 30 --- Indian white shrimp (Fenneropenaeus indicus) kg. 30% -
0306 17 40 --- Black tiger shrimp (Penaeus monodon) kg. 30% -
0306 17 50 --- Flower shrimp (Penaeus semisulcatus) kg. 30% -
0306 17 90 --- Other kg. 30% -
0306 19 00 - - Other kg. 30% -
- Live, fresh or chilled:
0306 31 00 - - Rock lobster and other sea crawfish (Palinurus kg. 30% -
spp., Jasus spp.)
SECTION-I CHAPTER-3
0306 32 00 - -
Lobsters (Homarus spp.) kg. 30% -
0306 33 00 - -
Crabs kg. 30% -
0306 34 00 - -
Norway lobsters (Nephrops norvegicus) kg. 30% -
0306 35 00 - -
Cold water shrimps and prawns (Pandalus spp., kg. 30% -
Crangon crangon)
0306 36 00 - - Other shrimps and prawns kg. 30% -
0306 39 00 - - Other kg. 30% -
- Other:
0306 91 00 -- Rock lobster and other sea crawfish (Palinurus kg. 30% -
spp., Jasus spp.)
0306 92 00 - - Lobsters ( Homarus spp.) kg. 30% -
0306 93 00 - - Crabs kg. 30% -
0306 94 00 - - Norway lobsters (Nephrops norvegicus) kg. 30% -
0306 95 00 - - Shrimps and prawns kg. 30% -
0306 99 00 - - Other kg. 30% -
0307 MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH,
CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;
SMOKED MOLLUSCS, WHETHER IN SHELL OR NOT,
WHETHER OR NOT COOKED BEFORE OR DURING THE
SMOKING PROCESS
- Oysters: kg. 30% -

0307 11 00 -- Live, fresh or chilled kg. 30% -
0307 12 00 -- Frozen kg. 30% -
0307 19 00 -- Other kg. 30% -
- Scallops and other molluscs of the family
Pectinidae
0307 22 00 -- Frozen kg. 30% -
0307 29 00 -- Other kg. 30% -
- Mussels (Mytilus spp., Perna spp.) :
0307 32 00 -- Frozen kg. 30% -
0307 39 -- Other :
0307 39 10 --- Clams, clam meat (bivalves-Victorita, spp., kg. 30% -
Mertrix spp. and Katalysia spp.)
0307 39 90 --- Other kg. 30% -
- Cuttle fish and squid:
0307 42 -- Live, fresh or chilled:
0307 42 10 --- Cuttle fish kg. 30% -
0307 42 20 --- Squid kg. 30% -
0307 43 -- Frozen:
0307 43 10 --- Cuttle fish kg. 30% -
SECTION-I CHAPTER-3
0307 43 20 --- Whole squids kg. 30% -

0307 43 30 --- Squid tubes kg. 30% -
0307 49 -- Other:
0307 49 10 --- Cuttle fish kg. 30% -
0307 49 20 --- Whole squids kg. 30% -
0307 49 30 --- Squid tubes kg. 30% -
0307 49 40 --- Dried squids kg. 30% -
0307 49 90 --- Other kg. 30% -
- Octopus (Octopus spp.):
0307 52 00 -- Frozen kg. 30% -
0307 59 00 -- Other kg. 30% -
0307 60 00 - Snails, other than sea snails kg. 30% -
- Clams, cockles and ark shells (families Arcidae,
Arcticidae, Cardiidae, Donacidae, Hiatellidae,
Mactridae, Mesodesmatidae, Myidae, Semelidae,
Solecurtidae , Solenidae, Tridacnidae and
Veneridae) :
0307 72 00 -- Frozen kg. 30% -
0307 79 00 -- Other kg. 30% -
- Abalone (Haliotis Spp.) and stromboid conchs
(Strombus spp.):
0307 81 00 -- Live, fresh or chilled abalone (Haliotis spp.) kg. 30% -
0307 82 00 -- Live, fresh or chilled stromboid conchs kg. 30% -
(Strombus spp.)
0307 83 00 -- Frozen abalone (Haliotis spp.) kg. 30% -
0307 84 00 -- Frozen stromboid conchs (Strombus spp.) kg. 30% -
0307 87 00 -- Other abalone (Haliotis spp.) kg. 30% -
0307 88 00 -- Other stromboid conchs (Strombus spp.) kg. 30% -
- Other
0307 92 00 -- Frozen kg. 30% -
0307 99 00 -- Other kg. 30% -
0308 AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND

MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED
OR IN BRINE; SMOKED AQUATIC INVERTEBRATES OTHER
THAN CRUSTACEANS AND MOLLUSCS, WHETHER OR NOT
COOKED BEFORE OR DURING THE SMOKING PROCESS
- Sea cucumbers (Stichopus japonicus,

Holothurioidea) :
0308 12 00 -- Frozen kg. 30% -
0308 19 00 -- Other kg. 30% -
- Sea urchins (Strongylocentrotus spp.,
Paracentrotus lividus, Loxechinus albus,
Echinus esculentus) :
0308 22 00 -- Frozen kg. 30% -
0308 29 00 -- Other kg. 30% -
0308 30 - Jellyfish (Rhopilema spp.):
0308 30 10 --- Live, fresh or chilled kg. 30% -
0308 30 20 --- Dried, salted or frozen kg. 30% -
0308 90 00 - Other kg. 30% -
0309 FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS,

MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT
FOR HUMAN CONSUMPTION
0309 10 - Of fish:
0309 10 10 --- Fresh or chilled kg. 30% -
0309 10 20 --- Frozen kg. 30% -
0309 10 30 --- Salted, in brine, dried or smoked kg. 30% -
0309 10 90 --- Other kg. 30% -
0309 90 - Other
--- Of crustaceans, fresh or chilled:
0309 90 11 ---- Vannamei shrimp (Litopenaeus vannamei) kg. 30% -
0309 90 12 ---- Indian white shrimp (Fenneropenaeus indicus) kg. 30% -
0309 90 13 ---- Black tiger shrimp (Penaeus monodon) kg. 30% -
0309 90 14 ---- Flower shrimp (Penaeus semisulcatus) kg. 30% -
0309 90 19 ---- Other kg. 30% -
--- Of crustaceans, frozen:
0309 90 29 ---- Other kg. 30% -
--- Of crustaceans, salted, in brine, dried or smoked:
0309 90 39 ---- Other kg. 30% -
0309 90 40 --- Of crustaceans, other kg. 30% -
0309 90 50 --- Of molluscs, fresh or chilled kg. 30% -
0309 90 60 --- Of molluscs, frozen kg. 30% -
0309 90 70 --- Of molluscs, salted, in brine, dried or smoked kg. 30% -
0309 90 80 --- Of molluscs, other kg. 30% -
0309 90 90 --- Other kg. 30% -
SECTION-I CHAPTER-4
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 0403, yogurt may be concentrated or flavoured and may contain added
sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of
plants, cereals or bakers‘ wares, provided that any added substance is not used for the purpose of replacing, in
whole or in part, any milk constituent, and the product retains the essential character of yogurt.
3. For the purposes of heading 0405 :

(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.
4. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified
as cheese in heading 0406 provided that they have the three following characteristics :
(a) a milkfat content, by weight of the dry matter, of 5 % or more;

(b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and
(c) they are moulded or capable of being moulded.
5. This Chapter does not cover:
(a) non-living insects, unfit for human consumption (heading 0511);
(b) products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous
lactose, calculated on the dry matter (heading 1702);
(c) products obtained from milk by replacing one or more of its natural constituents (for example, butyric
fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or
(d) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80%
whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).
6. For the purposes of heading 0410, the term ―insects‖ means edible non-living insects, whole or in parts, fresh,
chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human
consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally
Section IV).
SUB-HEADING NOTES :
1. For the purposes of sub-heading 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 sub-heading 0405 10, the term ―butter‖ does not include dehydrated butter or ghee
(sub-heading 0405 90).
SECTION-I CHAPTER-4
In this Chapter, ―wild animal‖ means wild animal as defined in the Wild Life (Protection) Act, 1972 (53
of 1972).
Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
0401 MILK AND CREAM, NOT CONCENTRATED

NOR CONTAINING ADDED SUGAR OR OTHER
SWEETENING MATTER
0401 10 00 - Of a fat content, by weight, not exceeding 1% kg. 30% -
0401 20 00 - Of a fat content, by weight, exceeding 1% kg. 30% -

but not exceeding 6%
but not exceeding 10%
0402 MILK AND CREAM, CONCENTRATED OR CONTAINING

ADDED SUGAR OR OTHER SWEETENING MATTER
0402 10 - In powder, granules or other solid forms, of a
fat content, by weight not exceeding 1.5% :
0402 10 10 --- Skimmed Milk kg. 60% -
0402 10 20 --- Milk food for babies kg. 60% -
0402 10 90 --- Other kg. 60% -
- In powder, granules or other solid forms,of a fat
content, by weight exceeding 1.5% :
0402 21 00 -- Not containing added sugar or other sweetening kg. 60% -
matter
0402 29 -- Other :
0402 29 10 --- Whole milk kg. 30% -
0402 29 20 --- Milk for babies kg. 30% -
0402 29 90 --- Other kg. 30%
- Other :
0402 91 -- Not containing added sugar or other sweetening
matter :
0402 91 10 --- Condensed milk kg. 30% -
0402 91 90 --- Other kg. 30%
SECTION-I CHAPTER-4
(1) (2) (3) (4) (5)

0402 99 -- Other :
0402 99 10 --- Whole milk kg. 30% -
0402 99 20 --- Condensed milk kg. 30% -
0402 99 90 --- Other kg. 30% -
0403 YOGURT; BUTTERMILK, CURDLED MILK AND CREAM,

KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK
AND CREAM, WHETHER OR NOT CONCENTRATED OR
CONTAINING ADDED SUGAR OR OTHER SWEETENING
MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT,
NUTS OR COCOA
0403 20 00 - Yogurt kg. 30% -
0403 90 - Other :
0403 90 10 --- Butter milk kg. 30% -
0403 90 90 --- Other kg. 30% -
0404 WHEY, WHETHER OR NOT CONCENTRATED OR
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 --- Whey, concentrated, evaporated or kg. *40% -
condensed, liquid or semi-solid
0404 10 20 --- Whey, dry, blocks and powdered kg. *40% -
0404 10 90 --- Other kg. *40% -
0404 90 00 - Other kg. *40% -
0405 BUTTER AND OTHER FATS AND OILS DERIVED

FROM MILK; DAIRY SPREADS
0405 10 00 - Butter kg. 40% -
0405 20 00 - Dairy spreads kg. 40% -
0405 90 - Other :
0405 90 10 --- Butter oil kg. 40% -
0405 90 20 --- Ghee kg. 40% -
0405 90 90 --- Other kg. 40% -
0406 CHEESE AND CURD

0406 10 00 - Fresh (unripened or uncured) cheese, kg. 30% -
SECTION-I CHAPTER-4
(1) (2) (3) (4) (5)

including whey cheese, and curd
0406 20 00 - Grated or powdered cheese, of all kinds kg. 30% -
0406 30 00 - Processed cheese, not grated or powdered kg. 30% -
0406 40 00 - Blue-veined cheese and other cheese containing kg. 30% -
veins produced by Penicillium roqueforti
0406 90 00 - Other cheese kg. 40% -
0407 BIRDS’ EGGS, IN SHELL, FRESH, PRESERVED OR

COOKED
- Fertilised eggs for incubation:
0407 11 00 -- Of fowls of the species Gallus domesticus u 30%
0407 19 -- Other:
0407 19 10 --- Of ducks u 30% -
0407 19 90 --- Other u 30% -
- Other fresh eggs:
0407 21 00 -- Of fowls of the species Gallus domesticus u 30% -
0407 29 00 -- Other u 30%
0407 90 00 - Other u 30% -
0408 BIRDS’ EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH,

DRIED, COOKED BY STEAMING OR BY BOILING IN WATER,
MOULDED, FROZEN OR OTHERWISE PRESERVED,
WHETHER OR NOT CONTAINING ADDED SUGAR OR
OTHER SWEETENING MATTER
- Egg yolks :
0408 11 00 -- Dried kg. 30% -
0408 19 00 -- Other kg. 30% -
- Other :
0408 91 00 -- Dried kg. 30% -
0408 99 00 -- Other kg. 30% -
0409 00 00 NATURAL HONEY kg. 60% -
0410 - INSECTS AND OTHER EDIBLE PRODUCTS OF ANIMAL ORIGIN,

0410 10 - Insects:
0410 10 10 --- Fresh, chilled or frozen kg. 30% -
0410 10 20 --- Salted, in brine, dried or smoked kg. 30% -
0410 10 90 --- Other kg. 30% -
0410 90 - Other:
0410 90 10 --- Of wild animals kg. 30% -
0410 90 20 --- Turtle eggs and Salanganes‘ nests (―birds‘ nests‖) kg. 30% -
0410 90 90 --- Other kg. 30% -
SECTION-I CHAPTER-5
CHAPTER 5
Products of animal origin, not elsewhere specified or included
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 0505 and parings and similar
waste of raw hides or skins of heading 0511 (Chapter 41 or 43);
(c) animal textile materials, other than horsehair and horsehair waste (Section XI); or
(d) prepared knots or tufts for broom or brush making (heading 9603).
2. For the purposes of heading 0501, the sorting of hair by length (provided the root ends and tip ends
respectively are not arranged together) shall be deemed not to constitute working.
3. Throughout this Schedule, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros
horns and the teeth of all animals are regarded as ―ivory‖.
4. Throughout the Schedule, the expression "horsehair" means hair of the manes or tails of equine or
bovine animals. Heading 0511 covers, inter alia, horsehair and horsehair waste, whether or not put up as a
layer with or without supporting material.
In this Chapter, the expressions ―wild animal‖ and ―wild life‖ have the meanings respectively assigned
to them in clauses (36) and (37) of section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972); and the
expression "wild bird" means any bird specified in Schedules to that Act.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
0501 - HUMAN HAIR, UNWORKED, WHETHER OR NOT
WASHED OR SCOURED; WASTE OF HUMAN HAIR
0501 00 - Human hair, unworked, whether or not
washed or scoured; Waste of human hair :
0501 00 10 --- Human hair, unworked, whether or not kg. 30% -
washed or scoured
0501 00 20 --- Waste of human hair kg. 30% -
0502 PIGS’, HOGS’ OR BOARS’ BRISTLES AND HAIR;
BADGER HAIR AND OTHER BRUSH MAKING HAIR;

WASTE OF SUCH BRISTLES OR HAIR
0502 10 - Pigs’, hogs’ or boars’ bristles and hair and
waste thereof:
SECTION-I CHAPTER-5
(1) (2) (3) (4) (5)

0502 10 10 --- Pigs‘, hogs‘ or boars‘ bristles and hair kg. 30% -
0502 10 20 --- Waste of pigs‘, hogs‘ or boars‘ bristles and kg. 30% -
hair
0502 90 - Other:
0502 90 10 --- Badger hair and other brush making hair kg. 30% -
0502 90 20 --- Yak tail hair kg. 30% -
0502 90 90 --- Other kg. 30% -
0503 OMITTED
0504 GUTS, BLADDERS AND STOMACHS OF ANIMALS(OTHER

THAN FISH), WHOLE AND PIECES THEREOF, FRESH,
CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR
SMOKED
0504 00 - Guts, bladders and stomachs of animals(other
than fish), whole and pieces thereof, fresh, chilled,
frozen, salted, in brine, dried or smoked:
0504 00 10 --- Guts of cattle for natural food casings kg. 30% -
0504 00 20 --- Guts of sheep and goats for natural kg. 30% -
food casings
--- Guts of other animals for natural
food casings :
0504 00 31 ---- Of wild animals kg. 30% -
0504 00 39 ---- Other kg. 30% -
--- Guts other than for natural food castings :
0504 00 49 ---- Other kg. 30% -
--- Bladders and stomachs :
0504 00 59 ---- Other kg. 30% -
0505 SKINS AND OTHER PARTS OF BIRDS, WITH THEIR

FEATHERS OR DOWN, FEATHERS AND PARTS OF
FEATHERS (WHETHER OR NOT WITH TRIMMED
EDGES) AND DOWN, NOT FURTHER WORKED THAN
CLEANED, DISINFECTED OR TREATED FOR
PRESERVATION; POWDER AND WASTE OF
FEATHERS OR PARTS OF FEATHERS
0505 10 - Feathers of a kind used for stuffing; down :
0505 10 10 --- Of wild birds kg. 30% -
0505 10 90 --- Other kg. 30% -
0505 90 - Other:
0505 90 10 --- Peacock tail and wing feather kg. 30% -
(trimmed or not)
SECTION-I CHAPTER-5
(1) (2) (3) (4) (5)

--- Other feather (excluding for stuffing
purpose) :
0505 90 21 ---- Of wild birds kg. 30% -
0505 90 29 ---- Other kg. 30% -
--- Powder and waste of feathers or parts of
feathers:
0505 90 31 ---- Of wild birds kg. 30% -
0505 90 39 ---- Other kg. 30% -
--- Skins and other parts :
0505 90 91 ---- Of wild birds kg. 30% -
0505 90 99 ---- Other kg. 30% -
0506 BONES AND HORN-CORES, UNWORKED,

DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO
SHAPE), TREATED WITH ACID OR DEGELATINISED;
POWDER AND WASTE OF THESE PRODUCTS
0506 10 - Ossein and bones treated with acid :
--- Bones, including horn-cores, crushed :
0506 10 19 ---- Other kg. 30% -
--- Bone grist :
0506 10 29 ---- Other kg. 30% -
--- Ossein :
0506 10 39 ---- Other kg. 30% -
--- Bones, horn-cones and parts thereof, not
crushed :
0506 10 49 ---- Other kg. 30% -
0506 90 - Other :
--- Bone meal :
0506 90 19 ---- Other kg. 30% -
--- Other :
0506 90 99 ---- Other kg. 30% -
0507 IVORY, TORTOISE-SHELL, WHALEBONE AND

WHALEBONE HAIR, HORNS, ANTLERS, HOOVES,
NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY
PREPARED BUT NOT CUT TO SHAPE; POWDER AND
WASTE OF THESE PRODUCTS
0507 10 - Ivory; ivory powder and waste :
0507 10 10 --- Ivory kg. 30% 20%
SECTION-I CHAPTER-5
(1) (2) (3) (4) (5)

0507 10 20 --- Ivory powder and waste kg. 30% 20%
0507 90 - Other :
0507 90 10 --- Hoof meal kg. 30% -
0507 90 20 --- Horn meal kg. 30% -
0507 90 30 --- Hooves, claws, nails and beaks kg. 30% -
0507 90 40 --- Antlers kg. 30% -
0507 90 50 --- Buffalo horns kg. 30% -
0507 90 60 --- Tortoise-shell kg. 30% -
0507 90 70 --- Claws and waste of tortoise shell kg. 30% -
0507 90 90 --- Other kg. 30% -
0508 CORAL AND SIMILAR MATERIALS, UNWORKED OR

SIMPLY PREPARED BUT NOT OTHERWISE WORKED;
SHELLS OF MOLLUSCS, CRUSTACEANS OR
ECHINODERMS AND CUTTLE-BONE, UNWORKED OR
SIMPLY PREPARED BUT NOT CUT TO SHAPE, POWDER
AND WASTE THEREOF
0508 00 - Coral and similar materials, unworked or
simply prepared but not otherwise worked;
shells of molluscs, crustaceans or
echinoderms and cuttle-bone, unworked or
simply prepared but not cut to shape, powder
and waste thereof :
0508 00 10 --- Coral kg. 30% -
0508 00 20 --- Chanks kg. 30% -
0508 00 30 --- Cowries kg. 30% -
0508 00 40 --- Cuttlefish bones kg. 30% -
0508 00 50 --- Shells kg. 30% -
0508 00 90 --- Other kg. 30% -
0509 OMITTED
0510 AMBERGRIS, CASTOREUM, CIVET AND MUSK;

CANTHARIDES; BILE, WHETHER OR NOT DRIED;
GLANDS AND OTHER ANIMAL PRODUCTS USED
IN THE PREPARATION OF PHARMACEUTICAL
PRODUCTS, FRESH, CHILLED, FROZEN OR
OTHERWISE PROVISIONALLY PRESERVED
0510 00 - Ambergris, castoreum, civet and musk;
cantharides; bile, whether or not dried;
glands and other animal products used
in the preparation of pharmaceutical
products, fresh, chilled, frozen or
otherwise provisionally preserved :
0510 00 10 --- Bezoar, cow (goolochan) kg. 30% -
SECTION-I CHAPTER-5
(1) (2) (3) (4) (5)

0510 00 20 --- Ox Gallstone kg. 30% -
0510 00 30 --- Placenta, frozen kg. 30% -
--- Other :
0510 00 99 ---- Other kg. 30% -
0511 ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED

OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3,
UNFIT FOR HUMAN CONSUMPTION
0511 10 00 - Bovine semen kg. 30% -
- Other :
0511 91 -- Products of fish or crustaceans, molluscs
or other aquatic invertebrates; dead animals
of Chapter 3 :
0511 91 10 --- Fish nails kg. 30% -
0511 91 20 --- Fish tails kg. 30% -
0511 91 30 --- Other fish waste kg. 30% -
0511 91 90 --- Other kg. 30% -
0511 99 -- Other :
--- Silkworm pupae :
0511 99 11 ---- Artemia kg. 30% -
0511 99 19 ---- Other kg. 30% -
--- Sinews and tendons :
0511 99 21 ---- Of wild life kg. 30% -
0511 99 29 ---- Other kg. 30% -
--- Other :
0511 99 91 ---- Frozen semen, other than bovine; kg. 30% -
bovine embryo
0511 99 92 ---- Of wild life kg. 30% -
0511 99 99 ---- Other kg. 30% -
SECTION-II CHAPTER-6
SECTION II
VEGETABLE PRODUCTS
NOTE :
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 (percent) by weight.
CHAPTER 6
Live trees and other plants ; bulbs, roots and the like ; cut flowers and
ornamental foliage
NOTES :
1. Subject to the second part of heading 0601, this Chapter covers only live trees and goods (including
seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for
ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter
7.
2. Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a
reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that
kind, account not being taken of accessories of other materials. However, these headings do not include
collages or similar decorative plaques of heading 9701.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
0601 BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS
AND RHIZOMES, DORMANT, IN GROWTH OR IN
FLOWER; CHICORY PLANTS AND ROOTS OTHER THAN
ROOTS OF HEADING 1212
0601 10 00 - Bulbs, tubers, tuberous roots, corms, kg. 10% -

crowns and rhizomes, dormant
0601 20 - Bulbs, tubers, tuberous roots, corms,
crowns and rhizomes, in growth or in
flower; chicory plants and roots :
0601 20 10 --- Bulbs, horticultural kg. 10% -
--- Chicory plants and roots :
0601 20 21 ---- Plants kg. 10% -
0601 20 22 ---- Roots kg. 10% -
0601 20 90 --- Other kg. 10% -
(1) (2) (3) (4) (5)

0602 OTHER LIVE PLANTS (INCLUDING THEIR ROOTS),
CUTTINGS AND SLIPS; MUSHROOM SPAWN
0602 10 00 - Unrooted cuttings and slips kg. 10% -
0602 20 - Trees, shrubs and bushes, grafted or not, of
kinds, which bear edible fruits or nuts :
0602 20 10 --- Edible fruit or nut trees, grafted or not kg. 10% -
0602 20 20 --- Cactus kg. 10% -
0602 20 90 --- Other kg. 10% -
0602 30 00 - Rhododendrons and azaleas, grafted or not kg. 10% -
0602 40 00 - Roses, grafted or not kg. 10% -
0602 90 - Other:
0602 90 10 --- Mushroom spawn kg. 10% -
0602 90 20 --- Flowering plants (excluding roses and kg. 10% -
rhododendrons)
0602 90 30 --- Tissue culture plant kg. 10% -
0602 90 90 --- Other kg. 10% -
0603 CUT FLOWERS AND FLOWER BUDS OF A KIND

SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL
PURPOSES, FRESH, DRIED, DYED, BLEACHED,
IMPREGNATED OR OTHERWISE PREPARED
- Fresh:
0603 11 00 -- Roses kg. 60% -
0603 12 00 -- Carnations kg. 60% -
0603 13 00 -- Orchids kg. 60% -
0603 14 00 -- Chrysanthemums kg. 60% -
0603 15 00 -- Lilies (Lilium Spp.) kg. 60% -
0603 19 00 -- Other kg. 60% -
0603 90 00 - Other kg. 60% -
0604 FOLIAGE, BRANCHES AND OTHER PARTS OF PLANTS,

WITHOUT FLOWERS OR FLOWER BUDS, AND GRASSES,
MOSSES AND LICHENS, BEING GOODS OF A KIND
SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL
PURPOSES, FRESH, DRIED, DYED, BLEACHED,
IMPREGNATED OR OTHERWISE PREPARED
0604 20 00 - Fresh kg. 30% -

0604 90 00 - Other kg. 30% -
CHAPTER 7
Edible vegetables and certain roots and tubers
NOTES :
1. This Chapter does not cover forage products of heading 1214.
2. In headings 0709, 0710, 0711 and 0712, the word ―vegetables‖ includes edible mushrooms, truffles,
olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus
Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana
hortensis or Origanum majorana).
3. Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than :
(a) dried leguminous vegetables, shelled (heading 0713);
(b) sweet corn in the forms specified in headings 1102 to 1104;
(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105);
(d) flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106).
4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are
excluded from this Chapter (heading 0904).
5. Heading 0711 applies to vegetables which have been treated solely to ensure their provisional
preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in
sulphur water or in other preservative solutions), provided they remain unsuitable for immediate
consumption in that state.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
0701 POTATOES, FRESH OR CHILLED
0701 10 00 - Seed kg. 30% 20%
0701 90 00 - Other kg. 30% 20%
0702 00 00 TOMATOES, FRESH OR CHILLED kg. 30% 20%
0703 ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHER

ALLIACEOUS VEGETABLES, FRESH OR CHILLED
0703 10 - Onions and shallots:
0703 10 10 --- Onions kg. 30% 20%
0703 10 20 --- Shallots kg. 30% 20%
0703 20 00 - Garlic kg. 100% 90%
0703 90 00 - Leeks and other alliaceous vegetables kg. 30% 20%
0704 CABBAGES, CAULIFLOWERS, KOHLRABI, KALE

AND SIMILAR EDIBLE BRASSICAS, FRESH OR
CHILLED
0704 10 00 - Cauliflowers and broccoli kg. 30% 20%
0704 20 00 - Brussels sprouts kg. 30% 20%
0704 90 00 - Other kg. 30% 20%
(1) (2) (3) (4) (5)

0705 LETTUCE (LACTUCASATIVA) AND CHICORY
(CICHORIUM SPP. ), FRESH OR CHILLED
- Lettuce:
0705 11 00 -- Cabbage lettuce (head lettuce) kg. 30% 20%
0705 19 00 -- Other kg. 30% 20%
- Chicory :
0705 21 00 -- Witloof chicory (Cichorium intybus var. kg. 30% 20%
foliosum)
0705 29 00 -- Other kg. 30% 20%
0706 CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY,

CELERIAC, RADISHES AND SIMILAR EDIBLE
ROOTS, FRESH OR CHILLED
0706 10 00 - Carrots and turnips kg. 30% 20%
0706 90 - Other :
0706 90 10 --- Horse radish kg. 30% 20%
0706 90 20 --- Other Radish kg. 30% 20%
0706 90 30 --- Salad beetroot kg. 30% 20%
0706 90 90 --- Other kg. 30% 20%
0707 00 00 CUCUMBERS OR GHERKINS, FRESH OR CHILLED kg. 30% 20%
0708 LEGUMINOUS VEGETABLES, SHELLED OR

UNSHELLED, FRESH OR CHILLED
0708 10 00 - Peas (Pisum sativum) kg. 30% 20%
0708 20 00 - Beans (Vigna spp., Phaseolus spp.) kg. 30% 20%
0708 90 00 - Other leguminous vegetables kg. 30% 20%
0709 OTHER VEGETABLES, FRESH OR CHILLED

0709 20 00 - Asparagus kg. 30% 20%
0709 30 00 - Aubergines (egg-plants) kg. 30% 20%
0709 40 00 - Celery other than celeraic kg. 30% 20%
- Mushrooms and truffles:
0709 51 00 -- Mushrooms of the genus agaricus kg. 30% 20%
0709 52 00 -- Mushrooms of the genus Boletus kg. 30% 20%
0709 53 00 -- Mushrooms of the genus Cantharellus kg. 30% 20%
0709 54 00 -- Shiitake (Lentinus edodes) kg. 30% 20%
0709 55 00 -- Matsutake (Tricholoma matsutake, Tricholoma kg. 30% 20%
magnivelare, Tricholoma anatolicum, Tricholoma
dulciolens, Tricholoma caligatum)
0709 56 00 -- Truffles (Tuber spp.) kg. 30% 20%
0709 59 00 -- Other kg. 30% 20%
0709 60 - Fruits of the genus Capsicum or of the
genus Pimenta :
0709 60 10 --- Green chilly kg. 30% 20%
0709 60 90 --- Other kg. 30% 20%
0709 70 00 - Spinach, New Zealand spinach and orache kg. 30% 20%
spinach (garden spinach)
- Other :
0709 91 00 -- Glove artichokes kg. 30% 20%
0709 92 20 -- Olives kg. 30% 20%
0709 93 -- Pumpkins, squash and gourds (Cucurbita spp.):
0709 93 10 --- Pumpkins kg. 30% 20%

0709 93 20 --- Squash kg. 30% 20%
0709 93 30 --- Bitter gourd kg. 30% 20%
0709 93 40 --- Bottle gourd kg. 30% 20%
0709 93 50 --- Snake gourd kg. 30% 20%
0709 93 60 --- Coccinia (Kundru) kg. 30% 20%
0709 93 90 --- Other kg. 30% 20%
0709 99 -- Other :
0709 99 10 --- Green Pepper kg. 30% 20%
0709 99 30 --- Okra/lady finger (Bhindi) kg. 30% 20%
0709 99 90 --- Other kg. 30% 20%
0710 VEGETABLES (UNCOOKED OR COOKED BY

STEAMING OR BOILING IN WATER), FROZEN
0710 10 00 - Potatoes kg. 30% 20%
- Leguminous vegetables, shelled or unshelled:
0710 21 00 -- Peas (Pisum sativum) kg. 30% 20%
0710 22 00 -- Beans (Vigna spp., Phaseolus spp.) kg. 30% 20%
0710 29 00 -- Other kg. 30% 20%
0710 30 00 - Spinach, New Zealand spinach and orache kg. 30% 20%
spinach (garden spinach)
0710 40 00 - Sweet corn kg. 30% 20%
0710 80 - Other vegetables:
0710 80 10 --- Terragon kg. 30% 20%
0710 80 90 --- Other kg. 30% 20%
0710 90 00 - Mixtures of vegetables kg. 30% 20%
0711 VEGETABLES PROVISIONALLY PRESERVED, BUT

UNSUITABLE IN THAT STATE FOR IMMEDIATE
CONSUMPTION
0711 20 00 - Olives kg. 30% 20%

0711 40 00 - Cucumbers and gherkins kg. 30% 20%
- Mushrooms and truffles:
0711 51 00 -- Mushrooms of the gensus agaricus kg. 30% 20%
0711 59 00 -- Other kg. 30% 20%
0711 90 - Other vegetables; mixtures of vegetables:
0711 90 10 --- Green pepper in brine kg. 30% 20%
0711 90 20 --- Assorted canned vegetables kg. 30% 20%
0711 90 90 --- Other kg. 30% 20%
0712 DRIED VEGETABLES, WHOLE, CUT, SLICED,

BROKEN OR IN POWDER, BUT NOT FURTHER
PREPARED
(1) (2) (3) (4) (5)

0712 20 00 - Onions kg. 30% 20%
- Mushrooms, wood ears (Auricularia spp.),
jelly fungi (Tremella spp.) and truffles:
0712 31 00 -- Mushrooms of the genus lgaricus kg. 30% 20%
0712 32 00 -- Wood ears (Auricularia spp.) kg. 30% 20%
0712 33 00 -- Jelly fungi (Tremella spp.) kg. 30% 20%
0712 34 00 -- Shiitake (Lentinus edodes) kg. 30% 20%
0712 39 00 -- Other kg. 30% 20%
0712 90 - Other vegetables; mixtures of vegetables:
0712 90 10 --- Asparagus kg. 30% 20%
0712 90 20 --- Dehydrated garlic powder kg. 30% 20%
0712 90 30 --- Dehydrated garlic flakes kg. 30% 20%
0712 90 40 --- Dried garlic kg. 30% 20%
0712 90 50 --- Marjoram, Oregano kg. 30% 20%
0712 90 60 --- Potatoes kg. 30% 20%
0712 90 90 --- Other kg. 30% 20%
0713 DRIED LEGUMINOUS VEGETABLES, SHELLED,

WHETHER OR NOT SKINNED OR SPLIT
0713 10 - Peas (Pisum sativum):
0713 10 10 --- Yellow peas kg. 50% 40%
0713 10 20 --- Green peas kg. 50% 40%
0713 10 90 --- Other kg. 50% 40%
0713 20 - Chickpeas (garbanzos):
0713 20 10 --- Kabuli chana kg. 60 % 20 %
0713 20 20 --- Bengal gram (desi chana) kg. 60 % 20 %
0713 20 90 --- Other kg. 60 % 20 %
Beans (Vigna spp., Phaseolus spp.):
0713 31 -- Beans of the species Vigna mungo (L.)
Hepper or Vigna radiata (L.) Wilczek
0713 31 10 --- Beans of the species Vigna mungo (L.) Hepper kg. 30% 20%
0713 31 90 --- Beans of the species Vigna radiata (L.) Wilczek kg. 30% 20%
0713 32 00 -- Small red (Adzuki) beans (Phaseolus or kg. 30% 20%
Vigna angularis)
0713 33 00 -- Kidney beans, including white pea beans kg. 30% 20%
(Phaseolus vulgaris)
0713 34 00 -- Bambara beans (Vigna subterranea or Voandzeiakg. 30% 20%
subterranea)
0713 35 00 -- Cow peas (Vigna unguiculata) kg. 30% 20%
0713 39 -- Other :
0713 39 10 --- Guar seeds kg. 30% 20%
0713 39 90 --- Other kg. 30% 20%
0713 40 00 - Lentils kg. 50% 20%
0713 50 00 - Broad beans (Vicia faba var major) and horse kg. 30% 20%
beans (Vicia faba var equina, Vicia faba
var minor)
(1) (2) (3) (4) (5)

0713 60 00 - Pigeon peas (Cajanus cajan) kg. 30% 20%
0713 90 - Other :
0713 90 10 --- Split kg. 30% 20%
0713 90 90 --- Other kg. 30% 20%
0714 MANIOC, ARROWROOT, SALEP, JERUSALEM

ARTICHOKES, SWEET POTATOES AND SIMILAR
ROOTS AND TUBERS WITH HIGH STARCH OR
INULIN CONTENT, FRESH, CHILLED, FROZEN OR
DRIED, WHETHER OR NOT SLICED OR IN THE
FORM OF PELLETS; SAGO PITH
0714 10 00 - Manioc (cassava) kg. 30% 20%
0714 20 00 - Sweet potatoes kg. 30% 20%
0714 30 00 - Yams (Dioscorea spp.) kg. 30% 20%
0714 40 00 - Taro (Colocasia spp.) kg. 30% 20%
0714 50 00 - Yautia (Xanthosoma spp.) kg. 30% 20%
0714 90 - Other:
0714 90 10 --- Sago pith kg. 30% 20%
0714 90 90 --- Other kg. 30% 20%
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 correspon-ding fresh fruits
and nuts.
3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following
purposes:
(a) for additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring,
the addition of sorbic acid or potassium sorbate);
(b) to improve or maintain their appearance (for example, by the addition of vegetable oil or
small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.
4. Heading 0812 applies to fruit and nuts which have been treated solely to ensure their
provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in
brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate
consumption in that state.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
0801 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,
FRESH OR DRIED, WHETHER OR NOT SHELLED OR
PEELED
- Coconuts :
0801 11 00 -- Desiccated kg. 70% 60%
0801 12 -- In the inner shell (endocarp) :
0801 12 10 --- Fresh kg. 70% 60%
0801 12 20 --- Dried kg. 70% 60%
0801 12 90 --- Other kg. 70% 60%
0801 19 -- Other:
0801 19 10 --- Fresh kg. 70% 60%
0801 19 20 --- Dried kg. 70% 60%
0801 19 90 --- Other kg. 70% 60%
- Brazil nuts :
0801 21 00 -- In shell kg. 30% 20%
0801 22 00 -- Shelled kg. 30% 20%
- Cashew nuts :
0801 31 00 -- In shell kg. 30% Free
0801 32 -- Shelled :
0801 32 10 --- Cashew kernel, broken kg. 30% 20%
0801 32 20 --- Cashew kernel, whole kg. 30% 20%
0801 32 90 --- Other kg. 30% 20%
(1) (2) (3) (4) (5)

0802 OTHER NUTS, FRESH OR DRIED, WHETHER
OR NOT SHELLED OR PEELED
- ALMONDS:
0802 11 00 -- In shell kg. Rs. 42 Rs. 30
per kg. per kg.
0802 12 00 -- Shelled kg. Rs. 120 Rs. 95
per kg. per kg.
- Hazelnuts or filberts (Corylus spp.):
0802 21 00 -- In shell kg. 30% 20%
0802 22 00 -- Shelled kg. 30% 20%
- Walnuts :
0802 31 00 -- In shell kg. 120% 20%
0802 32 00 -- Shelled kg. 100% 20%
- Chestnuts (Castanea spp.)
0802 41 00 -- In shell kg. 30% 20%
0802 42 00 -- Shelled kg. 30% 20%
- Pistachios :
0802 51 00 -- In shell kg. 30% 20%
0802 52 00 -- Shelled kg. 30% 20%
- Macadamia nuts:
0802 61 00 -- In shell kg. 30% 20%
0802 62 00 -- Shelled kg. 30% 20%
0802 70 00 - Kola nuts (Cola Spp.) kg. 30% 20%
0802 80 - Areca nuts :
0802 80 10 --- Whole kg. 100% 90%
0802 80 20 --- Split kg. 100% 90%
0802 80 30 --- Ground kg. 100% 90%
0802 80 90 --- Other kg. 100% 90%
- Other:
0802 91 00 -- Pine nuts, in shell kg. 100% 90%
0802 92 00 -- Pine nuts, shelled kg. 100% 90%
0802 99 00 -- Other kg. 100% 90%
0803 BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED
0803 10 - Plantains
0803 10 10 --- Curry plantain kg. 30% 20%
0803 10 90 --- Other kg. 30% 20%
0803 90 - Other :
0803 90 10 --- Bananas, Fresh kg. 30% 20%
0803 90 90 --- Other kg. 30% 20%
0804 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,

MANGOES, AND MANGOSTEENS, FRESH OR DRIED
0804 10 - Dates :
0804 10 10 --- Fresh (excluding wet dates) kg. 30% 20%
0804 10 20 --- Soft (khayzur or wet dates) kg. 30% 20%
0804 10 30 --- Hard (chhohara or kharek) kg. 30% 20%
(1) (2) (3) (4) (5)

0804 10 90 --- Other kg. 30% 20%
0804 20 - Figs :
0804 20 10 --- Fresh kg. 30% 20%
0804 20 90 --- Other kg. 30% 20%
0804 30 00 - Pineapples kg. 30% 20%
0804 40 00 - Avocados kg. 30% 20%
0804 50 - Guavas, mangoes and mangosteens:
0804 50 10 --- Guavas, fresh or dried kg. 30% 20%
--- Mangoes, fresh:
0804 50 21 ---- Alphonso (Hapus) kg. 30% 20%
0804 50 22 ---- Banganapalli kg. 30% 20%
0804 50 23 ---- Chausa kg. 30% 20%
0804 50 24 ---- Dasheri kg. 30% 20%
0804 50 25 ---- Langda kg. 30% 20%
0804 50 26 ---- Kesar kg. 30% 20%
0804 50 27 ---- Totapuri kg. 30% 20%
0804 50 28 ---- Mallika kg. 30% 20%
0804 50 29 ---- Other kg. 30% 20%
0804 50 30 --- Mangoes, sliced dried kg. 30% 20%
0804 50 40 --- Mango pulp kg. 30% 20%
0804 50 90 --- Other kg. 30% 20%
0805 CITRUS FRUIT, FRESH OR DRIED

0805 10 00 - Oranges kg. 40% 30%
- Mandarins (including tangerines and satsumas);
clementines, wilkings and similar citrus hybrids:
0805 21 00 -- Mandarins (including tangerines and satsumas) kg. 30% -
0805 22 00 -- Clementines kg. 30% -
0805 29 00 -- Other kg. 30% -
0805 40 00 - Grapefruit and pomelos kg. 25% 15%
0805 50 00 - Lemon (Citrus limon, Citrus limonum) and kg. 40% 30%
limes (Citrus aurantifolia, Citrus latifolia)
0805 90 00 - Other kg. 30% 20%
0806 GRAPES, FRESH OR DRIED

0806 10 00 - Fresh kg. 40% 30%
0806 20 - Dried :
0806 20 10 --- Raisins kg. 105% 95%
0806 20 90 --- Other kg. 105% 95%
0807 MELONS (INCLUDING WATERMELONS) AND

PAPAWS (PAPAYAS), FRESH
- Melons (including watermelons) :
0807 11 00 -- Water melons kg. 30% 20%
0807 19 -- Other:
(1) (2) (3) (4) (5)

0807 19 10 --- Musk melons kg. 30% 20%
0807 19 90 --- Other kg. 30% 20%
0807 20 00 - Papaws (papayas) kg. 30% 20%
0808 APPLES, PEARS AND QUINCES, FRESH

0808 10 00 - Apples kg. 75% 40%
0808 30 00 - Pears kg. 35% 25%
0808 40 00 - Quinces kg. 35% 25%
0809 APRICOTS, CHERRIES, PEACHES (INCLUDING

NECTARINES), PLUMS AND SLOES, FRESH
0809 10 00 - Apricots kg. 30% 20%
- Cherries:
0809 21 00 -- Sour cherries (Prunus cerasus) kg. 30% 20%
0809 29 00 -- Other kg. 30% 20%
0809 30 00 - Peaches, including nectarine kg. 30% 20%
0809 40 00 - Plums and sloes kg. 25% 15%
0810 OTHER FRUIT, FRESH

0810 10 00 - Strawberries kg. 30% 20%
0810 20 00 - Raspberries, blackberries, mulberries and kg. 30% 20%
loganberries
0810 30 00 - Black, white or red currants and gooseberries kg. 30% 20%
0810 40 00 - Cranberries, bilberries and other fruits of the kg. 30% 20%
genus Vaccinium
0810 50 00 - Kiwi fruit kg. 30% 20%
0810 60 00 - Durians kg. 30% 20%
0810 70 00 - Persimmons kg. 30% 20%
0810 90 - Other :
0810 90 10 --- Pomegranates kg. 30% 20%
0810 90 20 --- Tamarind, fresh kg. 30% 20%
0810 90 30 --- Sapota (chico) kg. 30% 20%
0810 90 40 --- Custard-apple (Ata) kg. 30% 20%
0810 90 50 --- Bore kg. 30% 20%
0810 90 60 --- Lichi kg. 30% 20%
0810 90 90 --- Other kg. 30% 20%
0811 FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING

OR BOILING IN WATER, FROZEN, WHETHER OR NOT
MATTER
0811 10 - Strawberries :
0811 10 10 --- Containing added sugar kg. 30% 20%
0811 10 20 --- Not containing added sugar kg. 30% 20%
0811 10 90 --- Other kg. 30% 20%
(1) (2) (3) (4) (5)

0811 20 - Raspberries, blackberries, mulberries,
loganberries, black, white or red currants
and gooseberries :
0811 20 20 --- Not containing added sugar kg. 30% 20%
0811 20 90 --- Other kg. 30% 20%
0811 90 - Other :
0811 90 90 --- Other kg. 30% 20%
0812 FRUIT AND NUTS PROVISIONALLY PRESERVED, BUT

UNSUITABLE IN THAT STATE FOR IMMEDIATE
CONSUMPTION
0812 10 00 - Cherries kg. 30% 20%
0812 90 - Other :
0812 90 10 --- Mango slices in brine kg. 30% 20%
0812 90 90 --- Other kg. 30% 20%
0813 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 0801

TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS
CHAPTER
0813 10 00 - Apricots kg. 30% 20%
0813 20 00 - Prunes kg. 25% 15%
0813 30 00 - Apples kg. 30% 20%
0813 40 - Other fruit:
0813 40 10 --- Tamarind, dried kg. 30% 20%
0813 40 20 --- Singoda whole (water nut) kg. 30% 20%
0813 40 90 --- Other kg. 30% 20%
0813 50 - Mixtures of nuts or dried fruits of this Chapter:
0813 50 10 --- Mixtures of nuts kg. 30% 20%
0813 50 20 --- Mixtures of dried fruits kg. 30% 20%
0814 00 00 PEEL OF CITRUS FRUIT OR MELONS (INCLUDING kg. 30% 20%

WATERMELONS), FRESH, FROZEN, DRIED OR
PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR
WATER OR IN OTHER PRESERVATIVE SOLUTIONS
CHAPTER 9
Coffee, tea, mate and spices
NOTES :
1. Mixtures of the products of headings 0904 to 0910 are to be classified as follows:
(a) mixtures of two or more of the products of the same heading are to be classified in that
heading;
(b) mixtures of two or more of the products of different headings are to be classified in heading
0910.
The addition of other substances to the products of headings 0904 to 0910 [or to the mixtures
referred to in paragraph (a) or (b) above] shall not affect their classification provided the resulting
mixtures retain the essential character of the goods of those heading. Otherwise such mixtures are not
classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in
heading 2103.
2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 1211.
SUPPLEMENTARY NOTES :
(1) Heading 0901 includes coffee in powder form.
(2) ―Spice‖ means a group of vegetable products (including seeds, etc.), rich in essential oils
and aromatic principles, and which, because of their characteristic taste, are mainly used as condiments.
These products may be whole or in crushed or powdered form.
(3) The addition of other substances to spices shall not affect their inclusion in spices provided
the resulting mixtures retain the essential character of spices and spices also include products commonly
known as ―masalas‖.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
0901 COFFEE, WHETHER OR NOT ROASTED OR DACAFFEINATED;
COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES
CONTAINING COFFEE IN ANY PROPORTION
- Coffee, not roasted :
0901 11 -- Not decaffeinated :
--- Arabica plantation :
0901 11 11 ---- A Grade kg. 100% 100% less 13
paise per kg.
0901 11 12 ---- B Grade kg. 100% 100% less 13
paise per kg.
(1) (2) (3) (4) (5)

0901 11 13 ---- C Grade kg. 100% 100% less 13
paise per kg.
0901 11 19 ---- Other kg. 100% 100% less 13
paise per kg.
--- Arabica cherry :
0901 11 21 ---- AB Grade kg. 100% 100% less 13
paise per kg.
0901 11 22 ---- PB Grade kg. 100% 100% less 13
paise per kg.
0901 11 23 ---- C Grade kg. 100% 100% less 13
paise per kg.
0901 11 24 ---- B/B/B Grade kg. 100% 100% less 13
paise per kg.
0901 11 29 ---- Other kg. 100% 100% less 13
paise per kg.
--- Rob Parchment :
0901 11 31 ---- AB Grade kg. 100% 100% less 13
paise per kg.
0901 11 32 ---- PB Grade kg. 100% 100% less 13
paise per kg.
0901 11 33 ---- C Grade kg. 100% 100% less 13
paise per kg.
0901 11 39 ---- Other kg. 100% 100% less 13
paise per kg.
--- Rob cherry :
0901 11 41 ---- AB Grade kg. 100% 100% less 13
paise per kg.
0901 11 42 ---- PB Grade kg. 100% 100% less 13
paise per kg.
0901 11 43 ---- C Grade kg. 100% 100% less 13
paise per kg.
0901 11 44 ---- B/B/B Grade kg. 100% 100% less 13
paise per kg.
0901 11 45 ---- Bulk kg. 100% 100% less 13
paise per kg.
0901 11 49 ---- Other kg. 100% 100% less 13
paise per kg.
0901 11 90 --- Other kg. 100% 100% less 13
paise per kg.
0901 12 00 -- Decaffeinated kg. 100% 100% less13
paise per kg.
- Coffee, roasted :
0901 21 -- Not decaffeinated :
0901 21 10 --- In bulk packing kg. 100% 100% less 13
paise per kg.
(1) (2) (3) (4) (5)

0901 21 90 --- Other kg. 100% 100% less 13
paise per kg.
0901 22 -- Decaffeinated :
0901 22 10 --- In bulk packing kg. 100% 100% less 13
paise per kg.
0901 22 90 --- Other kg. 100% 100% less 13
paise per kg.
0901 90 - Other:
0901 90 10 --- Coffee husks and skins kg. 100% 100% less 13
paise per kg.
0901 90 20 --- Coffee substitutes containing coffee kg. 100% 100% less 13
paise per kg.
0901 90 90 --- Other kg. 100% 100% less 13
paise per kg.
0902 TEA, WHETHER OR NOT FLAVOURED
0902 10 - Green tea (not fermented) in immediate
packings of a content not exceeding 3 kg :
0902 10 10 --- Content not exceeding 25 g . kg. 100% 100% less 26
paise per kg.
0902 10 20 --- Content exceeding 25 g. but not exceeding 1 kg.kg. 100% 100% less 26
paise per kg.
0902 10 30 --- Content exceeding 1 kg. but not exceeding 3 kg.kg. 100% 100% less 26
paise per kg.
0902 10 90 --- Other kg. 100% 100% less 26
paise per kg.
0902 20 - Other green tea (not fermented):
0902 20 10 --- Green tea in packets with contents exceeding kg. 100% 100% less 26
3 kg. but not exceeding 20 kg. paise per kg.
0902 20 20 --- Green tea in bulk kg. 100% 100% less 26
paise per kg.
0902 20 30 --- Green tea agglomerated in forms such as ball, kg. 100% 100% less 26
brick and tablets paise per kg.
0902 20 40 --- Green tea waste kg. 100% 100% less 26
paise per kg.
0902 20 90 --- Other kg. 100% 100% less 26
paise per kg.
0902 30 - Black tea (fermented) and partly fermented tea, in
immediate packings of a content not exceeding
3 kg. :
0902 30 10 --- Content not exceeding 25 g. kg. 100% 100% less 26
paise per kg.
0902 30 20 --- Content exceeding 25 g. but not exceeding 1 kg.kg. 100% 100% less 26
paise per kg.
0902 30 30 --- Content exceeding 1 kg. but not exceeding 3 kg.kg. 100% 100% less 26
paise per kg.
(1) (2) (3) (4) (5)

0902 30 90 --- Other kg. 100% 100% less 26
paise per kg.
0902 40 - Other black tea (fermented) and other partly
fermented tea :
0902 40 10 --- Content exceeding 3 kg. but not exceeding 20 kg. kg. 100% 100% less 26
paise per kg.
0902 40 20 --- Black tea, leaf in bulk kg. 100% 100% less 26
paise per kg.
0902 40 30 --- Black tea, dust in bulk kg. 100% 100% less 26
paise per kg.
0902 40 40 --- Tea bags kg. 100% 100% less 26
paise per kg.
0902 40 50 --- Black tea, agglomerated in forms such as ball, kg. 100% 100% less 26
brick and tablets paise per kg.
0902 40 60 --- Black tea, waste kg. 100% 100% less 26
paise per kg.
0902 40 90 --- Other kg. 100% 100% less 26
paise per kg.
0903 00 00 MATE kg. 30% 30% less 26

paise per kg.
0904 PEPPER OF THE GENUS PIPER; DRIED OR CRUSHED OR

GROUNDFRUITS OF THE GENUS CAPSICUM OR OF THE
GENUS PIMENTA
- Pepper :
0904 11 -- Neither crushed nor ground:
0904 11 10 --- Pepper, long kg. 70% 62.5%
0904 11 20 --- Light black pepper kg. 70% 62.5%
0904 11 30 --- Black pepper, garbled kg. 70% 62.5%
0904 11 40 --- Black pepper ungarbled kg. 70% 62.5%
0904 11 50 --- Green pepper, dehydrated kg. 70% 62.5%
0904 11 60 --- Pepper pinheads kg. 70% 62.5%
0904 11 70 --- Green pepper, frozen or dried kg. 70% 62.5%
0904 11 80 --- Pepper other than green, frozen kg. 70% 62.5%
0904 11 90 --- Other kg. 70% 62.5%
0904 12 00 -- Crushed or ground kg. 70% 62.5%
- Fruits of the genus Capsicum or of the genus
Pimenta:
0904 21 -- Dried, neiher crushed nor ground:
0904 21 10 --- Of genus Capsicum kg. 70% -
0904 21 20 --- Of genus Pimenta kg. 70% -
0904 22 -- Crushed or ground : kg. 70% -
--- Of genus Capsicum :
0904 22 11 ---- Chilly Power kg. 70% -
(1) (2) (3) (4) (5)

0904 22 19 ---- Other kg. 70% -
--- Of genus Pimenta :
0904 22 21 ---- Powder kg. 70% -
0904 22 29 ---- Other kg. 70% -
0905 VANILLA
0905 10 00 - Neither crushed nor ground kg. 30% -
0905 20 00 - Crushed or ground kg. 30% -
0906 CINNAMON AND CINNAMON-TREE FLOWERS

- Neither crushed nor ground:
0906 11 -- Cinnamon (Cinnamomum Zeylanicum Blume)
0906 11 10 --- Cinnamon bark kg. 30% 22.5%
0906 11 20 --- Cinnamon tree flowers kg. 30% 22.5%
0906 11 90 --- Other kg. 30% 22.5%
0906 19 -- Other:
0906 19 10 - cassia kg. 30% 22.5%
0906 19 90 - other kg. 30% 22.5%
0906 20 00 - Crushed or ground kg. 30% 22.5%
0907 CLOVES (WHOLE FRUIT, CLOVES AND STEMS)

0907 10 - Neither crushed nor ground :
0907 10 10 --- Extracted kg. 70% 62.5%
0907 10 20 --- Not Extracted (other than stem) kg. 70% 62.5%
0907 10 30 --- Stem kg. 70% 62.5%
0907 10 90 --- Other kg. 70% 62.5%
0907 20 00 - Crushed or ground kg. 70% 62.5%
0908 NUTMEG, MACE AND CARDAMOMS

- Nutmeg :
0908 11 -- Neither crushed nor ground :
0908 11 10 --- In shell kg. 30% 22.5%
0908 11 20 --- Shelled kg. 30% 22.5%
0908 12 00 -- Crushed or ground kg. 30% 22.5%
- Mace :
0908 21 00 -- Neither crushed nor ground kg. 30% -
0908 22 00 -- Crushed or ground kg. 30% -
- Cardamoms :
0908 31 10 --- Large (amonum) kg. 70% 62.5%
0908 31 20 --- Small (ellettaria), alleppey green kg. 70% 62.5%
0908 31 30 --- Small, coorge green kg. 70% 62.5%
(1) (2) (3) (4) (5)

0908 31 40 --- Small, bleached, half bleached or bleachable kg. 70% 62.5%
0908 31 50 --- Small, mixed kg. 70% 62.5%
0908 31 90 --- Other kg. 70% 62.5%
0908 32 -- Crushed or ground :
0908 32 10 --- Powder kg. 70% 62.5%
0908 32 20 --- Small cardamom seeds kg. 70% 62.5%
0908 32 30 --- Cardamom husk
0908 32 90 --- Other kg. 70% 62.5%
0909 SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER,

CUMIN OR CARAWAY; JUNIPER BERRIES
- Seeds of coriander :
0909 21 10 --- Of seed quality kg. 30% -
0909 21 90 --- Other kg. 30% -
- Seeds of cumin :
--- Cumin, black :
0909 31 11 ---- Of seed quality kg. 30% -
0909 31 19 ---- Other kg. 30% -
--- Cumin, other than black :
0909 31 29 ---- Other kg. 30% -

- Seeds of anise, badian, caraway or fennel;
juniper berries :
--- Seeds of anise :
0909 61 19 ---- Other kg. 30% -
--- Seeds of badian :
0909 61 29 ---- Other kg. 30% -
--- Seeds of caraway or fennel :
0909 61 39 ---- Other kg. 30% -
--- Juniper berries :
0909 61 49 ---- Other kg. 30% -
0909 62 -- Crushed or ground :
0909 62 10 --- Anise kg. 30% -
0909 62 20 --- Badian kg. 30% -
0909 62 30 --- Caraway or fennel kg. 30% -
(1) (2) (3) (4) (5)

0909 62 40 --- Juniper berries kg. 30% -
0910 GINGER, SAFFRON, TURMERIC (CURCUMA), THYME,

BAY LEAVES, CURRY AND OTHER SPICES
- GINGER:
0910 11 -- Neither crushed nor ground:
0910 11 10 --- Fresh Kg. 30% -
0910 11 20 --- Dried, unbleached kg. 30% -
0910 11 30 --- Dried, bleached kg. 30% -
0910 11 90 --- Other kg. 30% -
0910 12 -- Crushed or ground:
0910 12 10 --- Powder kg. 30% -
0910 12 90 --- Other kg. 30% -
0910 20 - Saffron :
0910 20 10 --- Saffron stigma kg. 30% -
0910 20 20 --- Saffron stamen kg. 30% -
0910 20 90 --- Other kg. 30% -
0910 30 - Turmeric (Curcuma):
0910 30 10 --- Fresh kg. 30% -
0910 30 20 --- Dried kg. 30% -
0910 30 30 --- Powder kg. 30% -
0910 30 90 --- Other kg. 30% -
- Other spices :
0910 91 00 -- Mixtures referred to in Note 1(b) to this Chapter kg. 30% -
0910 99 -- Other :
--- Seed :
0910 99 11 ---- Celery kg. 30% -
0910 99 12 ---- Fenugreek kg. 30% -
0910 99 13 ---- Dill kg. 30% -
0910 99 14 ---- Ajwain kg. 30% -
0910 99 15 ---- Cassia torea kg. 30% -
0910 99 19 ---- Other kg. 30% -
--- Powder :
0910 99 21 ---- Cassia kg. 30% -
0910 99 23 ---- Celery kg. 30% -
0910 99 24 ---- Fenugreek kg. 30% -
0910 99 25 ---- Dill kg. 30% -
0910 99 26 ---- Poppy kg. 30% -
0910 99 27 ---- Mustard kg. 30% -
0910 99 29 ---- Other kg. 30% -
--- Husk :
0910 99 39 ---- Other kg. 30% -
0910 99 90 --- Other kg. 30% -
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 1006. Similarly,
quinoa from which the pericarp has been wholly or partly removed in order to separate thesaponin, but
which has not undergone any other processes, remains classified in heading 1008.
2. Heading 1005 does not cover sweet corn (Chapter 7).
SUB-HEADING NOTE :
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.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
1001 WHEAT AND MESLIN
- Durum wheat :
1001 11 00 -- Seed kg. 100% -
1001 19 00 -- Other kg. 100% -
- Other :
1001 91 00 -- Seed kg. 100% -
1001 99 -- Other:
1001 99 10 --- Wheat kg. 100% -
1001 99 20 --- Meslin kg. 100% -
1002 RYE
1002 10 00 - Seed kg. Free -
1002 90 00 - Other kg. Free -
1003 BARLEY
1003 10 00 - Seed kg. Free -
1003 90 00 - Other kg. Free -
1004 OATS
1004 10 00 - Seed kg. Free -
1004 90 00 - Other kg. Free -
(1) (2) (3) (4) (5)

1005 MAIZE (CORN)
1005 10 00 - Seed kg. 70% -
1005 90 - Other:
--- Dent corn (Zea mays var. indenta):
1005 90 11 ---- Yellow kg. 60% -
1005 90 19 ---- Other kg. 60% -
1005 90 20 --- Flint corn (Zea mays var. indurata) kg. 60% -
1005 90 30 --- Pop corn (Zea mays var. everta) kg. 60% -
1005 90 90 --- Other kg. 60% -
1006 RICE
1006 10 - Rice in the husk (paddy or rough):
1006 10 10 --- Of seed quality kg. 80% -
1006 10 90 --- Other kg. 80% -
1006 20 00 - Husked (brown) rice kg. 80% -
1006 30 - Semi-milled or wholly-milled rice, whether
or not polished or glazed :
1006 30 10 --- Rice, parboiled kg. 70% -
1006 30 20 --- Basmati rice kg. 70% -
1006 30 90 --- Other kg. 70% -
1006 40 00 - Broken rice kg. 80% -
1007 GRAIN SORGHUM

1007 10 00 - Seed kg. 80% -
1007 90 00 - Other kg. 80% -
1008 BUCKWHEAT MILLET AND CANARY SEEDS;

OTHER CEREALS
1008 10 - Buckwheat :
1008 10 10 --- Of seed quality kg. Free -
1008 10 90 --- Other kg. Free -
- Millet
1008 21 -- Seed:
1008 21 10 --- Jawar kg. 70%
1008 21 20 --- Bajra kg. 70%
1008 21 30 --- Ragi kg. 70% -
1008 29 -- Other:
1008 29 10 --- Jawar kg. 70% -
1008 29 20 --- Bajra kg. 70% -
1008 29 30 --- Ragi kg. 70% -
1008 30 - Canary seeds:
1008 30 10 --- of seed quality Kg. Free -
1008 30 90 --- other Kg. Free -
1008 40 00 - Fonio (Digitaria spp.) kg. Free -
(1) (2) (3) (4) (5)

1008 50 00 - Quinoa (Chenopodium quinoa) kg. Free -
1008 60 00 - Triticale kg. Free -
1008 90 - other cereals:
1008 90 10 --- of seed quality kg. Free -
1008 90 90 --- other kg. Free -
CHAPTER 11
Products of the milling industry; malt; starches; inulin; wheat gluten
Notes:
(a) roasted malt put up as coffee substitutes (heading 0901 or 2101);
(b) prepared flours, groats, meals or starches of heading 1901;
(c) corn flakes or other products of heading 1904;
(d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005;
(e) pharmaceutical products (Chapter 30); or
(f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter
33).
2. (A) Products from the milling of the cereals listed in the table below fall 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 2302. However, germ of cereals, whole, rolled, flaked or ground, is always
classified in heading 1104.
(B) Products falling in this Chapter under the above provisions shall be classified in heading 1101
or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in
column (4) or (5) is not less, by weight, than that shown against the cereal concerned.
Otherwise, they fall in heading 1103 or 1104.
Cereal Starch Ash Rate of passage through a sieve with an
content content aperture of
315 500
micrometres micrometres
(microns) (microns)
(1) (2) (3) (4) (5)
Wheat and rye 45% 2.5% 80% -

Barley 45% 3% 80% -
Oats 45% 5% 80% -
Maize (corn) and 45% 2% - 90%
Rice 45% 1.6% 80% -
Buckwheat 45% 4% 80% -
3. For the purposes of heading 1103, the terms ―groats‖ and ―meal‖ mean products obtained by the
fragmentation of cereal grains, of which :
(a) in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire
cloth sieve with an aperture of 2 mm;
(b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire
cloth sieve with an aperture of 1.25 mm.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
1101 00 00 WHEAT OR MESLIN FLOUR kg. 30% -
1102 CEREAL FLOURS OTHER THAN THAT OF WHEAT OR

MESLIN
1102 20 00 - Maize (corn) flour kg. 30% -
1102 90 - Other :
1102 90 10 --- Rye flour kg. 30% -
--- Rice flour:
1102 90 21 ---- Brown rice flour kg. 30% -
1102 90 22 ---- White rice flour kg. 30% -
1102 90 29 ---- Other kg. 30% -
1102 90 90 --- Other kg. 30% -
1103 CEREAL GROATS, MEAL AND PELLETS

- Groats and meal :
1103 11 -- Of wheat :
1103 11 10 --- Groat kg. 30% -
1103 11 20 --- Meal kg. 30% -
1103 13 00 -- Of maize (corn) kg. 30% -
1103 19 00 -- Of other cereals kg. 30% -
1103 20 00 - Pellets kg. 30% -
1104 CEREAL GRAINS OTHERWISE WORKED (FOR

EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED,
SLICED, OR KIBBLED), EXCEPT RICE OF HEADING
1006; GERM OF CEREALS, WHOLE, ROLLED,
FLAKED OR GROUND
- Rolled or flaked grains :
1104 12 00 -- Of oats kg. 30% -
- Other worked grains (for example, hulled,
pearled, sliced or kibbled) :
1104 22 00 -- Of oats kg. 30% -
1104 23 00 -- Of maize (corn) kg. 30% -
1104 30 00 - Germ of cereals, whole, rolled, flaked or ground kg. 30% -
1105 FLOUR, MEAL, POWDER, FLAKES, GRANULES AND

(1) (2) (3) (4) (5)

PELLETS OF POTATOES
1105 10 00 - Flour, meal and powder kg. 30% -
1105 20 00 - Flakes, granules and pellets kg. 30% -
1106 FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS

VEGETABLES OF HEADING 0713, OF SAGO OR OF ROOTS OR
TUBERS OF HEADING 0714 OR OF THE PRODUCTS OF
CHAPTER 8
1106 10 - Of the dried leguminous vegetables of heading 0713
1106 10 10 --- Guar Meal kg. 30% -
1106 10 90 --- Others kg. 30% -
1106 20 - Of sago or of roots or tubers of heading 0714:
1106 20 10 --- Of sago kg. 30% -
1106 20 20 --- Of manioc (cassava) kg. 30% -
1106 20 90 --- Of other roots and tubers kg. 30% -
1106 30 - Of the products of Chapter 8 :
1106 30 10 --- Of tamarind kg. 30% -
1106 30 20 --- Of singoda kg. 30% -
1106 30 30 --- Mango flour kg. 30% -
1106 30 90 --- Other kg. 30% -
1107 MALT, WHETHER OR NOT ROASTED

1107 10 00 - Not roasted kg. 40% -
1107 20 00 - Roasted kg. 30% -
1108 STARCHES; INULIN

- Starches :
1108 11 00 -- Wheat starch kg. 30% -
1108 12 00 -- Maize (corn) starch kg. 50% -
1108 13 00 -- Potato starch kg. 30% -
1108 14 00 -- Manioc (cassava) starch kg. 50% -
1108 19 -- Other :
1108 19 10 --- Sago kg. 50% -
1108 19 90 --- Other kg. 50% -
1108 20 00 - Inulin kg. 30% -
1109 00 00 WHEAT GLUTEN, WHETHER OR NOT DRIED kg. 30% -

CHAPTER 12
Oil seeds and oleaginous fruits, miscellaneous grains,
seeds and fruit; industrial or medicinal plants; straw and fodder
NOTES :
1. Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum
seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products
of heading 0801 or 0802 or to olives (Chapter 7 or Chapter 20).
2. Heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which
have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not,
however, apply to residues of headings 2304 to 2306.
3. For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental
flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the
species Vicia faba) or of lupines are to be regarded as ―seeds of a kind used for sowing‖.
Heading 1209 does not, however, apply to the following even if for sowing :
(a) leguminous vegetables or sweet corn (Chapter 7);
(b) spices or other products of Chapter 9;
(c) cereals (Chapter 10); or
(d) products of headings 1201 to 1207 or 1211.
4. Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng,
hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.
Heading 1211 does not, however, apply to :
(a) medicaments of Chapter 30;
(b) perfumery, cosmetic or toilet preparations of Chapter 33; or
(c) insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.
5. For the purposes of heading 1212, the term ―seaweeds and other algae‖ does not include :
(a) dead single-cell micro-organisms of heading 2102;
(b) cultures of micro-organisms of heading 3002; or
(c) fertilizers of heading 3101 or 3105.
SUB-HEADING NOTE :
For the purposes of sub-heading 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.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
1201 SOYA BEANS, WHETHER OR NOT BROKEN

1201 10 00 - Seed kg. 45% 20%
1201 90 00 - Other kg. 45% 20%
1202 GROUND-NUTS, NOT ROASTED OR OTHERWISE

COOKED, WHETHER OR NOT SHELLED OR BROKEN
1202 30 - Seed:
1202 30 10 --- H. P. S. kg. 30% 20%
1202 30 90 --- Other kg. 30% 20%
- Other:
1202 41 -- In shell:
1202 41 10 --- H.P.S. kg. 30% 20%
1202 41 90 --- Other kg. 30% 20%
1202 42 -- Shelled, whether or not broken:
1202 42 10 --- Kernels, H.P.S. kg. 30% 20%
1202 42 20 --- Kernels,other kg. 30% 20%
1202 42 90 --- Other kg. 30% 20%
1203 00 00 COPRA kg. 70% 60%
1204 LINSEED, WHETHER OR NOT BROKEN

1204 00 - Linseed, whether or not broken:
1204 00 10 --- Of seed quality kg. 30% 20%
1204 00 90 --- Other kg. 30% 20%
1205 RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN

1205 10 00 - Low erucic acid rape or colza seeds kg. 30% 20%
1205 90 00 - Other kg. 30% 20%
1206 SUNFLOWER SEEDS, WHETHER OR NOT BROKEN

1206 00 - Sunflower seeds, whether or not broken:
1206 00 90 --- Other kg. 30% 20%
1207 OTHER OIL SEEDS AND OLEAGINOUS FRUITS,

WHETHER OR NOT BROKEN
1207 10 - Palm nuts and kernels:
1207 10 10 --- Palm nuts kg. 30% 20%
(1) (2) (3) (4) (5)

1207 10 90 --- Palm kernels kg. 30% 20%
- Cotton seeds :
1207 21 00 -- Seed kg. 30% 20%
1207 29 00 -- Other kg. 30% 20%
1207 30 - Castor oil seeds:
1207 30 90 --- Other kg. 30% 20%
1207 40 - Sesamum seeds:
1207 40 90 --- Other kg. 30% 20%
1207 50 - Mustard seeds:
1207 50 90 --- Other kg. 30% 20%
1207 60 - Safflower (Carthamus tinctorius) seeds:
1207 60 90 --- Other kg. 30% 20%
1207 70 - Melon seeds:
1207 70 90 --- Other kg. 30% 20%
- Other :
1207 91 00 -- Poppy seeds kg. 70% 60%
1207 99 -- Other :
1207 99 10 --- Ajams kg. 30% 20%
1207 99 20 --- Mango kernel kg. 30% 20%
1207 99 30 --- Niger seed kg. 30% 20%
1207 99 40 --- Kokam kg. 30% 20%
1207 99 90 --- Other kg. 30% 20%
1208 FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS

FRUITS, OTHER THAN THOSE OF MUSTARD
1208 10 00 - Of soya beans kg. 30% -
1208 90 00 - Other kg. 30% -
1209 SEEDS, FRUIT AND SPORES, OF A KIND USED FOR

SOWING
1209 10 00 - Sugar beet seeds kg. 30% -

- Seeds of forage plants :
1209 21 00 -- Lucerne (alfalfa) seeds kg. 30% -
1209 22 00 -- Clover ( Trifolium spp. ) seeds kg. 30% -
1209 23 00 -- Fescue seeds kg. 30% -
1209 24 00 -- Kentucky blue grass ( Poa pratensis L. ) seeds kg. 30% -
1209 25 00 -- Rye grass ( Lolium multiflorum Lam., kg. 30% -
Lolium perenne L .) seeds
(1) (2) (3) (4) (5)

1209 29 -- Other :
1209 29 10 --- Australian lupin seeds kg. 30% -
1209 29 90 --- Other kg. 30% -
1209 30 00 - Seeds of herbaceous plants cultivated kg. 30% -
principally for their flowers
- Other :
1209 91 -- Vegetable seeds :
1209 91 10 --- Of Cabbage kg. 10% -
1209 91 20 --- Of Cauliflower kg. 10% -
1209 91 30 --- Of Onion kg. 10% -
1209 91 40 --- Of Pea kg. 10% -
1209 91 50 --- Of Radish kg. 10% -
1209 91 60 --- Of Tomato kg. 10% -
1209 91 70 --- Of chilly of genus Capsicum kg. 10% -
1209 91 90 --- Other kg. 10% -
1209 99 -- Other :
1209 99 10 --- Fruit seeds for planting or sowing kg. 10% -
1209 99 90 --- Other kg. 10% -
1210 HOP CONES, FRESH OR DRIED, WHETHER OR NOT

GROUND, POWDERED OR IN THE FORM OF PELLETS;
LUPULIN
1210 10 00 - Hop cones, neither ground nor powdered nor kg. 30% -
in the form of pellets
1210 20 00 - Hop cones, ground, powdered or in the form kg. 30% -
of pellets; lupulin
1211 PLANTS AND PARTS OF PLANTS(INCLUDING SEEDS AND

FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN
PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR
SIMILAR PURPOSE, FRESH, CHILLED, FROZEN OR DRIED,
WHETHER OR NOT CUT, CRUSHED OR POWDERED
1211 20 00 - Ginseng roots kg. 30% -

1211 30 00 - Coca leaf kg. 30% -
1211 40 00 - Poppy straw kg. 30% -
1211 50 00 - Ephedra kg. 30% -
1211 60 00 - Bark of African cherry (Prunus africana) kg. 30% -
1211 90 - Other :
--- Seeds :
1211 90 11 ---- Ambrette seeds kg. 30% -
1211 90 12 ---- Nuxvomica, dried ripe seeds kg. 30% -
1211 90 13 ---- Psyllium seed (isobgul) kg. 30% -
1211 90 14 ---- Neem seed kg. 30% -
(1) (2) (3) (4) (5)

1211 90 15 ---- Jojoba seed kg. 30% -
1211 90 19 ---- Other kg. 30% -
--- Leaves, powder, flowers and pods:
1211 90 21 ---- Belladona leaves kg. 30% -
1211 90 22 ---- Senna leaves and pods kg. 30% -
1211 90 23 ---- Neem leaves, powder kg. 30% -
1211 90 24 ---- Gymnema powder kg. 30% -
1211 90 25 ---- Cubeb powder kg. 30% -
1211 90 26 ---- Pyrethrum kg. 30% -
1211 90 29 ---- Other kg. 30% -
--- Bark, husk and rind :
1211 90 31 ---- Cascara sagrada bark kg. 30% -
1211 90 32 ---- Psyllium husk (isobgul husk) kg. 30% -
1211 90 33 ---- Gamboge fruit rind kg. 30% -
1211 90 39 ---- Other kg. 30% -
--- Roots and rhizomes :
1211 90 41 ---- Belladona roots kg. 30% -
1211 90 42 ---- Galangal rhizomes and roots kg. 30% -
1211 90 43 ---- Ipecac dried rhizome and roots kg. 30% -
1211 90 44 ---- Serpentina roots (rowwalfia serpentina and kg. 30% -
other species of rowwalfias)
1211 90 45 ---- Zedovary roots kg. 30% -
1211 90 46 ---- Kuth root kg. 30% -
1211 90 47 ---- Sarasaparilla roots kg. 30% -
1211 90 48 ---- Sweet flag rhizomes kg. 30% -
1211 90 49 ---- Other kg. 30% -
1211 90 50 --- Sandalwood chips and dust kg. 30% -
1211 90 60 --- Vinca rosea herbs kg. 30% -
1211 90 70 --- Mint including leaves (all species) kg. 30% -
1211 90 80 --- Agarwood kg. 30% -
--- Other :
1211 90 91 ---- Chirata kg. 30% -
1211 90 92 ---- Tukmaria kg. 30% -
1211 90 93 ---- Unab (Indian Jujuba or Chinese dates) kg. 30% -
1211 90 94 ---- Basil, hyssop, rosemary, sage and savory kg. 30% -
1211 90 95 ---- Lovage kg. 30% -
1211 90 96 ---- Garcinia kg. 30% -
1211 90 99 ---- Other kg. 30% -
1212 LOCUST BEANS, SEAWEEDS AND OTHER ALGAE,

SUGAR BEET AND SUGARCANE, FRESH, CHILLED,
FROZEN OR DRIED, WHETHER OR NOT GROUND;
STONES AND KERNELS AND OTHER VEGETABLE
PRODUCTS (INCLUDING UNROASTED CHICORY ROOTS
OF THE VARIETY CICHORIUM INTYBUS
(1) (2) (3) (4) (5)

SATIVUM) OF A KIND USED PRIMARILY FOR HUMAN
CONSUMPTION,NOT ELSEWHERE SPECIFIED OR INCLUDED
- Other :
1212 21 -- Fit for human consumption: kg. 30% -
1212 21 10 --- Seaweeds kg. 30% -
1212 21 90 --- Other algae kg. 30% -
1212 29 -- Other: kg. 30% -
1212 29 10 --- Seaweeds kg. 30% -
1212 29 90 --- Other algae kg. 30% -
1212 91 00 -- Sugar beet kg. 30% -
1212 92 00 -- Locust beans (carob) kg. 30% -
1212 93 00 -- Sugar cane kg. 30% -
1212 94 00 -- Chicory roots kg. 30% -
1212 99 -- Other:
1212 99 10 --- Kokam (cocum) flowers kg. 30% -
1212 99 20 --- Mohua flowers kg. 30% -
1212 99 90 --- Other kg. 30% -
1213 00 00 CEREAL STRAW AND HUSKS, UNPREPARED, kg. 30% -

WHETHER OR NOT CHOPPED, GROUND, PRESSED
OR IN THE FORM OF PELLETS
1214 SWEDES, MANGOLDS, FODDER ROOTS, HAY,

LUCERNE (alfalfa), CLOVER, SAINFOIN, FORAGE
KALE, LUPINES, VETCHES AND SIMILAR FORAGE
PRODUCTS, WHETHER OR NOT IN THE FORM OF
PELLETS
1214 10 00 - Lucerne (alfalfa) meal and pellets kg. 30% -
1214 90 00 - Other kg. 30% -
CHAPTER 13
Lac; gums, resins and other vegetable saps and extracts
NOTE :
Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract
of aloes and opium.
The heading does not apply to:
(a) liquorice extract containing more than 10% by weight of sucrose or put up as confectionery
(heading 1704);
(b) malt extract (heading 1901);
(c) extracts of coffee, tea or mate (heading 2101);
(d) vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
(e) camphor, glycyrrhizin or other products of heading 2914 or 2938;
(f) concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading
2939);
(g) medicaments of heading 3003 or 3004 or blood - grouping reagents (heading 3006);
(h) tanning or dyeing extracts (heading 3201 or 3203);
(i) essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous
solutions of essential oils or preparations based on odoriferous substances of a kind used for the
manufacture of beverages (Chapter 33); or
(j) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
1301 LAC; NATURAL GUMS, RESINS, GUM-RESINS
AND OLEORESINS (FOR EXAMPLE, BALSAMS)
1301 20 00 - Gum Arabic kg. 30% 20%
1301 90 - Other :
--- Natural gums :
1301 90 11 ---- Asian gum kg. 30% -
1301 90 12 ---- African gum kg. 30% -
1301 90 13 ---- Asafoetida kg. 30% -
1301 90 14 ---- Benjamin ras kg. 30% -
1301 90 15 ---- Benjamin cowrie kg. 30% -
1301 90 16 ---- Karaya gum (Indian tragacanth) hastab kg. 30% -
1301 90 17 ---- Tragacanth (adraganth) kg. 30% -
1301 90 18 ---- Storax kg. 30% -
(1) (2) (3) (4) (5)

1301 90 19 ---- Other kg. 30% -
--- Resins :
1301 90 21 ---- Copal kg. 30% -
1301 90 22 ---- Dammar batu kg. 30% -
1301 90 29 ---- Other kg. 30% -
--- Gum resins :
1301 90 31 ---- Myrrh kg. 30% -
1301 90 32 ---- Oilbanum or frankincense kg. 30% -
1301 90 33 ---- Mastic gum kg. 30% -
1301 90 34 ---- Xanthium gum kg. 30% -
1301 90 39 ---- Other kg. 30% -
--- Oleoresins :
1301 90 41 ---- Of seeds kg. 30% -
1301 90 42 ---- Of fruits kg. 30% -
1301 90 43 ---- Of leaves kg. 30% -
1301 90 44 ---- Of spices kg. 30% -
1301 90 45 ---- Of flowers kg. 30% -
1301 90 46 ---- Of roots kg. 30% -
1301 90 49 ---- Other kg. 30% -
--- Other
1301 90 99 ---- Other kg. 30% -
1302 VEGETABLE SAPS AND EXTRACTS; PECTIC

SUBSTANCES, PECTINATES AND PECTATES;
AGAR-AGAR AND OTHER MUCILAGES AND
THICKENERS, WHETHER OR NOT MODIFIED,
DERIVED FROM VEGETABLE PRODUCTS
- Vegetable saps and extracts :
1302 11 00 -- Opium kg. 30% -
1302 12 00 -- Of liquorice kg. 30% -
1302 13 00 -- Of hops kg. 30% -
1302 14 00 -- Of ephedra kg. 30% -
1302 19 -- Other :
--- Extracts :
1302 19 11 ---- Of belladona kg. 30% -
1302 19 12 ---- Of cascara sagrada kg. 30% -
1302 19 13 ---- Of nuxvomica kg. 30% -
1302 19 14 ---- Of ginseng (including powder) kg. 30% -
1302 19 15 ---- Of agarose kg. 30% -
1302 19 16 ---- Of neem kg. 30% -
1302 19 17 ---- Of gymnema kg. 30% -
1302 19 18 ---- Of garcinia and gamboge kg. 30% -
1302 19 19 ---- Other kg. 30% -
1302 19 20 --- Cashew shell liquid (CNSL), crude kg. 30% -
1302 19 30 --- Purified and distilled CNSL (Cardanol) kg. 30% -
(1) (2) (3) (4) (5)

1302 19 90 --- Other kg. 30% -
1302 20 00 - Pectic substances, pectinates and pectates kg. 30% -
- Mucilages and thickeners, whether or not
modified, derived from vegetable products :
1302 31 00 -- Agar-agar kg. 30% -
1302 32 -- Mucilages and thickeners, whether or not
modified, derived from locust beans, locust
bean seeds or guar seeds:
1302 32 10 Omitted
1302 32 20 Omitted
1302 32 30 --- Guargum treated and pulverised kg. 30% -
1302 32 40 --- Kappa carrageenan kg. 30% -
1302 32 90 --- Other kg. 30% -
1302 39 00 -- Other kg. 30%
CHAPTER 14
Vegetable plaiting materials; vegetable products not elsewhere specified or included
NOTES :
1. This Chapter does not cover the following products which are to be classified in Section XI : vegetable
materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however
prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use
only as textile materials.
2. Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length,
rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like,
to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 4404).
3. Heading 1404 does not apply to wood wool (heading 4405) and prepared knots or tufts for broom or
brush making (heading 9603).

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
1401 VEGETABLE MATERIALS OF A KIND USED PRIMARILY
FOR PLAITING (FOR EXAMPLE, BAMBOOS, RATTANS,
REEDS, RUSHES, OSIER, RAFFIA, CLEANED,
BLEACHED OR DYED CEREAL STRAW, AND LIME
BARK)
1401 10 00 - Bamboos kg. 30% -
1401 20 00 - Rattans kg. 30% -
1401 90 - Other :
1401 90 10 --- Canes kg. 30% -
1401 90 90 --- Other kg. 30% -
1402 00 00 OMITTED
1403 OMITTED
1404 VEGETABLE PRODUCTS NOT ELSEWHERE

SPECIFIED OR INCLUDED
1404 20 00 - Cotton linters kg. 30% -
1404 90 - Other :
1404 90 10 --- Bidi wrapper leaves (tendu) kg. 30% -
--- Soap-nuts :
1404 90 21 ---- Powder kg. 30% -
1404 90 29 ---- Other kg. 30% -
(1) (2) (3) (4) (5)

1404 90 30 --- Hard seeds, pips, hulls and nuts, of a kind used kg. 30% -
primarily for carving
1404 90 40 --- Betel leaves kg. 30% -
1404 90 50 --- Indian katha kg. 30% -
1404 90 60 --- Coconut shell, unworked kg. 30% -
1404 90 70 --- Rudraksha seeds kg. 30% -
1404 90 90 --- Other kg. 30% -
SECTION-III CHAPTER-15
SECTION III
ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE
PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
CHAPTER 15
Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats;
animal or vegetable waxes
NOTES :
(a) pig fat or poultry fat of heading 0209;

(b) cocoa butter, fat or oil (heading 1804);
(c) edible preparations containing by weight more than 15% of the products of heading 0405
(generally Chapter 21);
(d) greaves (heading 2301) or residues of headings 2304 to 2306;
(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 4002).
2. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).
3. Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be
classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading
1522.
SUB-HEADING NOTES :
1. For the purposes of sub-heading 1509 30, virgin olive oil has a free acidity expressed as oleic acid
not exceeding 2.0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to
the characteristics indicated in the Codex Alimentarius Standard 33-1981.
2. For the purposes of sub-headings 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.
1. In this Chapter, ―edible grade‖, in respect of a goods (i.e. edible oil) specified in Appendix B to the
Prevention of Food Adulteration Rules, 1955, means the standard of quality specified for such goods in that
Appendix.
2. In this Chapter, ―fixed vegetable oil‖ means oils which cannot easily be distilled without decomposition,
which are not volatile and which cannot be carried off by superheated steam (which decomposes and saponifies
them).

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
1501 PIG FATS (INCLUDING LARD) AND POULTRY FAT,
OTHER THAN THAT OF HEADING 0209 OR 1503
1501 10 00 - Lard kg. 30% -
1501 20 00 - Other pig fat kg. 30% -

1501 90 00 - Other kg. 30% -
1502 FATS OF BOVINE ANIMALS , SHEEP OR GOATS,

OTHER THAN THOSE OFHEADING 1503
1502 10 - Tallow:
1502 10 10 --- Mutton tallow kg. 15% -
1502 10 90 --- Other kg. 15% -
1502 90 - Other:
1502 90 10 --- Unrendered fats kg. 15% -
1502 90 20 --- Rendered fats or solvent extraction fats kg. 15% -
1502 90 90 --- Other kg. 15% -
1503 00 00 LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO- kg. 30% -

OIL AND TALLOW OIL, NOT EMULSIFIED OR
MIXED OR OTHERWISE PREPARED
1504 FATS AND OILS AND THEIR FRACTIONS, OF FISH

OR MARINE MAMMALS, WHETHER OR NOT
REFINED, BUT NOT CHEMICALLY MODIFIED
1504 10 -Fish liver oils and their fractions:
1504 10 10 ---Cod liver oil kg. 30% -
---Other :
1504 10 91 ----Squid liver oil kg. 30% -
1504 10 99 ----Other kg. 30% -
1504 20 -Fats and oils and their fractions of fish, other
than liver oils :
1504 20 10 --- Fish body oil kg. 30% -
1504 20 20 --- Fish lipid oil kg. 30% -
1504 20 30 --- Sperm oil kg. 30% -
(1) (2) (3) (4) (5)

1504 20 90 --- Other kg. 30% -
1504 30 00 - Fats and oils and their fractions, of marine kg. 30% -
mammals
1505 WOOL GREASE AND FATTY SUBSTANCES DERIVED

THEREFROM (INCLUDING LANOLIN)
1505 00 - Wool grease and fatty substances derived
therefrom (including lanolin) :
1505 00 10 --- Wool alcohol (including lanolin alcohol) kg. 30% -
1505 00 20 --- Wool grease, crude kg. 30% -
1505 00 90 --- Other kg. 30% -
1506 OTHER ANIMAL FATS AND OILS AND THEIR

FRACTIONS, WHETHER OR NOT REFINED, BUT NOT
CHEMICALLY MODIFIED
1506 00 - Other animal fats and oils and their fractions,
whether or not refined, but not chemically
modified :
1506 00 10 --- Neats Foot oil and fats from bone or waste kg. 30% -
1506 00 90 --- Other kg. 30% -
1507 SOYA-BEAN OIL AND ITS FRACTIONS, WHETHER

OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED
1507 10 00 - Crude oil, whether or not degummed kg. 45% 35%
1507 90 - Other :
1507 90 10 --- Edible grade kg. 45% 35%
1507 90 90 --- Other kg. 45% 35%
1508 GROUND-NUT OIL AND ITS FRACTIONS, WHETHER

1508 10 00 - Crude oil kg. 100% 90%
1508 90 - Other :
1508 90 10 --- Deodorized (Salad Oil) kg. 100% 90%
--- Other :
1508 90 91 ---- Edible grade kg. 100% 90%
1508 90 99 ---- Other kg. 100% 90%
1509 OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT

1509 20 00 - Extra virgin olive oil kg. 45% 35%
1509 30 00 - Virgin olive oil kg. 45% 35%
1509 40 00 - Other virgin olive oil kg. 45% 35%
1509 90 - Other :
1509 90 10 --- Edible grade kg. 40% 30%
1509 90 90 --- Other kg. 40% 30%
(1) (2) (3) (4) (5)

OTHER OILS AND THEIR FRACTIONS, OBTAINED
1510 SOLELY FROM OLIVES, WHETHER OR NOT REFINED,
BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS
OF THESE OILS OR FRACTIONS WITH OILS OR
FRACTIONS OF HEADING 1509
1510 10 00 - Crude olive pomace oil kg. 45% 35%
1510 90 - Other:
1510 90 10 --- Refined olive pomace oil kg. 45% 35%
1510 90 90 --- Other kg. 45% 35%
1511 PALM OIL AND ITS FRACTIONS, WHETHEROR

NOT REFINED, BUT NOT CHEMICALLY MODIFIED
1511 10 00 - Crude oil kg. 100% 90%
1511 90 - Other :
1511 90 10 --- Refined bleached deodorised palm oil kg. 100% 90%
1511 90 20 --- Refined bleached deodorised palmolein kg. 100% 90%
1511 90 30 --- Refined bleached deodorised palm stearin kg. 100% 90%
1511 90 90 --- Other kg. 100% 90%
1512 SUNFLOWER SEED, SAFFLOWER OR COTTON SEED

OIL AND THEIR FRACTIONS THEREOF, WHETHER
- Sunflower seed or safflower oil and fractions
thereof :
1512 11 -- Crude oil:
1512 11 10 --- Sunflower seed oil kg. 100% 90%
1512 11 20 --- Safflower seed oil (kardi seed oil) kg. 100% 90%
1512 19 -- Other :
1512 19 10 --- Sunflower oil, edible grade kg. 100% 90%
1512 19 20 --- Sunflower oil, non-edible grade (other than kg. 100% 90%
crude oil)
1512 19 30 --- Safflower oil, edible grade kg. 100% 90%
1512 19 40 --- Safflower oil, non-edible grade kg. 100% 90%
1512 19 90 --- Other kg. 100% 90%
- Cotton-seed oil and its fractions:
1512 21 00 -- Crude oil, whether or not gossypol has kg. 100% 90%
been removed
1512 29 -- Other :
1512 29 10 --- Edible grade kg. 100% 90%
(1) (2) (3) (4) (5)

1512 29 90 --- Other kg. 100% 90%
1513 COCONUT (COPRA), PALM KERNEL OR BABASSU

OIL AND FRACTIONS THEREOF, WHETHER OR NOT
- Coconut (copra) oil and its fractions:
1513 11 00 -- Crude oil kg. 100% 90%
1513 19 00 -- Other kg. 100% 90%
- Palm kernel or babassu oil and fractions
thereof :
1513 21 -- Crude Oil :
1513 21 10 --- Palm kernel oil kg. 100% 90%
1513 21 20 --- Babassu oil kg. 100% 90%
1513 29 -- Other:
1513 29 10 --- Palm kernel oil and its fractions kg. 100% 90%
1513 29 20 --- Babassu oil and its fractions edible grade kg. 100% 90%
1513 29 30 --- Babassu oil and its fractions, other than edible kg. 100% 90%
grade
1513 29 90 --- Other kg. 100% 90%
1514 RAPE, COLZA OR MUSTARD OIL AND ITS FRACTIONS

THEREOF, WHETHER OR NOT REFINED, BUT NOT
CHEMICALLY MODIFIE
- Low erucic acid rape or colza oil and its
fractions :
1514 11 -- Crude oil:
1514 11 10 --- Colza oil kg. 75% 65%
1514 11 20 --- Rape oil kg. 75% 65%
1514 11 90 --- Other kg. 75% 65%
1514 19 -- Other :
1514 19 10 --- Refined colza oil of edible grade kg. 75% 65%
1514 19 20 --- Refined rapeseed oil of edible grade kg. 75% 65%
1514 19 90 --- Other kg. 75% 65%
- Other :
1514 91 -- Crude oil :
1514 91 10 --- Colza oil kg. 75% 65%
1514 91 20 --- Mustard oil kg. 75% 65%
1514 91 90 --- Rapeseed oil kg. 75% 65%
1514 99 -- Other:
1514 99 10 --- Refined colza oil of edible grade kg. 75% 65%
1514 99 20 --- Refined mustard oil of edible grade kg. 75% 65%
1514 99 30 --- Refined rapeseed oil of edible grade kg. 75% 65%
1514 99 90 --- Other kg. 75% 65%
1515 OTHER FIXED VEGETABLE OR MICROBIAL FATS AND OILS

(1) (2) (3) (4) (5)

(INCLUDING JOJOBA OIL) AND THEIR FRACTIONS,
WHETHER OR NOT REFINED, BUT NOT CHEMICALLY
MODIFIED
- Linseed oil and its fractions :
1515 11 00 -- Crude oil kg. 100% 90%
1515 19 -- Other:
1515 19 10 --- Edible grade kg. 100% 90%
1515 19 90 --- Other kg. 100% 90%
- Maize (Corn) oil and its fractions:
1515 21 00 -- Crude oil kg. 100% 90%
1515 29 -- Other :
1515 29 10 --- Edible grade kg. 100% 90%
1515 29 90 --- Other kg. 100% 90%
1515 30 - Castor oil and its fractions:
1515 30 10 --- Edible grade kg. 100% 90%
1515 30 90 --- Other kg. 100% 90%
1515 50 - Seasame oil and its fractions:
1515 50 10 --- Crude oil kg. 100% 90%
--- Other :
1515 50 91 ---- Edible grade kg. 100% 90%
1515 50 99 ---- Other kg. 100% 90%
1515 60 00 - Microbial fats and oils and their fractions kg. 100% 90%
1515 90 - Other :
1515 90 10 --- Fixed vegetable oils, namely the following: kg. 100% 90%
chul moogra oil, mawra oil, kokam oil,
tobacco seed oil, sal oil
neem seed oil, karanj oil, silk cotton seed oil,
khakhon oil, water melon oil, kusum oil, rubber
seed oil, dhup oil, undi oil, maroti oil, pisa oil,
nahar oil
cardamom oil, chillies or capsicum oil, turmeric
oil, ajwain seed oil, niger seed oil, garlic oil
1515 90 40 --- Fixed vegetable oils of edible grade namely the kg. 100% 90%
following: mango kernel oil, mahua oil, rice
bran oil
--- Other :
1515 90 91 ---- Edible grade kg. 100% 90%
1515 90 99 ---- Other kg. 100% 90%
1516 ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS

AND THEIR FRACTIONS, PARTLY OR WHOLLY
HYDROGENATED, INTER-ESTERIFIED, RE-ESTERIFIED
OR ELAIDINISED, WHETHER OR NOT REFINED, BUT
NOT FURTHER PREPARED
(1) (2) (3) (4) (5)

1516 10 00 - Animal fats and oils and their fractions kg. 100% -
1516 20 - Vegetable fats and oils and their fractions:
--- Cotton Seed oil :
1516 20 11 ---- Edible grade kg. 100% -
1516 20 19 ---- Other kg. 100% -
--- Groundnut oil :
1516 20 21 ---- Edible grade kg. 100% -
1516 20 29 ---- Other kg. 100% -
--- Hydrogenated castor oil (opal-wax):
1516 20 31 ---- Edible grade kg. 100% -
1516 20 39 ---- Other kg. 100% -
--- Other:
1516 20 91 ---- Edible grade kg. 100% -
1516 20 99 ---- Other kg. 100% -
1516 30 00 - Microbial fats and oils and their fractions kg. 30% -
1517 MARGARINE; EDIBLE MIXTURE OR PREPARATIONS OF

ANIMAL, VEGETABLE O R M I C R O B I A L FATS OR
OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS
OF THIS CHAPTER, OTHER THAN EDIBLE FATS A N D
O I L S OR THEIR FRACTIONS OF HEADING 1516
1517 10 - Margarine, excluding liquid margarine:
1517 10 10 --- Of animal origin kg. 100% -
--- Of vegetable origin :
1517 10 21 ---- Edible grade kg. 100% -
1517 10 22 ---- Linoxyn kg. 100% -
1517 10 29 ---- Other kg. 100% -
1517 90 - Other :
1517 90 10 --- Sal fat (processed or refined) kg. 100% -
1517 90 30 --- Imitation lard of animal origin kg. 100% -
1517 90 40 --- Imitation lard of vegetable origin kg. 100% -
1517 90 90 --- Other kg. 100% -
ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND
1518 THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED,
SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM
OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED,
EXCLUDING THOSE OF HEADING 1516; INEDIBLE MIXTURES
OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL
FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR
OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR
INCLUDED
--- Linseed oil:
1518 00 11 ---- Edible grade kg. 100% -
1518 00 19 ---- Other kg. 100% -
--- Castor oil, dehydrated:
1518 00 21 ---- Edible grade kg. 100% -
1518 00 29 ---- Other kg. 100% -
--- Other vegetable oil and its fats:
1518 00 31 ---- Edible grade kg. 100% -
1518 00 39 ---- Other kg. 100% -
1518 0040 ---- Other kg. 100% -
(1) (2) (3) (4) (5)

1520 00 00 GLYCEROL, CRUDE; GLYCEROL WATERS AND kg. 30% -
GLYCEROL LYES
1521 VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES),

BEESWAX, OTHER INSECT WAXES AND SPERMACETI,
WHETHER OR NOT REFINED OR COLOURED
1521 10 - Vegetable Waxes :
--- Carnauba Waxes :
1521 10 11 ---- Edible wax for waxing fresh fruits and kg. 30% -
vegetables
1521 10 19 ---- Other kg. 30% -
1521 10 90 --- Other kg. 30% -
1521 90 - Other :
1521 90 10 --- Beewax whether or not coloured kg. 30% -
1521 90 20 --- Shellac wax whether or not coloured kg. 30% -
1521 90 90 --- Other kg. 30% -
1522 DEGRAS: RESIDUES RESULTING FROM THE TREATMENT

OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE
WAXES
1522 00 - Degras: residues resulting from the treatment
of fatty substances or animal or vegetable
waxes :
1522 00 10 --- Degras kg. 30% -
1522 00 20 --- Soap stocks kg. 30% -
1522 00 90 --- Other kg. 30% -
SECTION-IV CHAPTER-16
SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO
AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR
NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT
COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR
THE INTAKE OF NICOTINE INTO THE HUMAN BODY
NOTE :
In this Section the term ―pellets‖ means products which have been agglomerated either directly
bycompression or by the addition of a binder in a proportion not exceeding 3 % by weight.
CHAPTER 16
Preparations of meat, of fish, crustaceans, molluscs or other aquatic invertebrates or of
insects
NOTES :
1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic
invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6
to Chapter 4 or in heading 0504.
2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of
sausage, meat, meat offal, blood, insect, fish, crustaceans, molluscs or other aquatic invertebrates, or any
combinationthereof. 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 1902 or to the
preparations of heading 2103or 2104.
SUB-HEADING NOTES :
1. For the purposes of sub-heading 1602 10, the expression ―homogenised preparations‖ means
preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable
for infants or young children or for dietetic purposes, in containers of net weight content not exceeding 250
g. For theapplication 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 or insects. This sub-heading takes
precedence over all other sub-headings of heading 1602.
2. The fish, crustaceans molluscs and other aquatic invertebrates specified in the sub-headings of
heading 1604 or 1605 under their common names only, are of the same species as those mentioned in
Chapter 3 under the same name.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
1601 00 00 SAUSAGES AND SIMILAR PRODUCTS, OF MEAT, kg. 100% -
MEAT OFFAL, BLOOD OR INSECTS; FOOD
PREPARATIONS BASED ON THESE PRODUCTS
(1) (2) (3) (4) (5)

1602 OTHER PREPARED OR PRESERVED MEAT, MEAT
OFFAL BLOOD OR INSECTS
1602 10 00 - Homogenised preparations kg. 30% -
1602 20 00 - Of liver of any animal kg. 30% -
- Of poultry of heading 0105 :
1602 31 00 -- Of turkeys kg. 30% -
1602 32 00 -- Of fowls of the species Gallus domesticus kg. 100% -
1602 39 00 -- Other kg. 30% -
- Of swine :
1602 41 00 -- Hams and cuts thereof kg. 30% -
1602 42 00 -- Shoulders and cuts thereof kg. 30% -
1602 49 00 -- Other, including mixtures kg. 30% -
1602 50 00 - Of bovine animals kg. 30% -
1602 90 00 - Other, including preparations of blood kg. 30% -
of any animal
1603 EXTRACTS AND JUICES OF MEAT, FISH OR

CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC
INVERTEBRATES
1603 00 - Extracts and juices of meat, fish or
crustaceans, molluscs or other aquatic
invertebrates :
1603 00 10 --- Extracts and juices of meat kg. 30% -
1603 00 20 --- Extracts of fish kg. 30% -
1603 00 90 --- Other kg. 30% -
1604 PREPARED OR PRESERVED FISH; CAVIAR AND

CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS
- Fish, whole or in pieces, but not minced :
1604 11 00 -- Salmon kg. 30% -
1604 12 -- Herrings :
1604 12 10 --- Pickled kg. 30% -
1604 12 90 --- Other kg. 30% -
1604 13 -- Sardines, sardinella and brisling or sprats:
1604 13 10 --- Sardines, sardinella and brisling kg. 30% -
1604 13 20 --- Sprats kg. 30% -
1604 14 -- Tunas, skipjack t u n a and bonito (Sarda spp.):
1604 14 10 --- Tunas kg. 30% -
1604 14 90 --- Other kg. 30% -
1604 15 00 -- Mackerel kg. 30% -
1604 16 00 -- Anchovies kg. 30% -
1604 17 00 -- Eels kg. 30% -
1604 18 00 -- Shark fins kg. 30% -
1604 19 00 -- Other kg. 30% -
1604 20 00 - Other prepared or preserved fish kg. 30% -
(1) (2) (3) (4) (5)

- Caviar and caviar substitutes :
1604 31 00 -- Caviar kg. 30% -
1604 32 00 -- Caviar substitutes kg. 30% -
1605 CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC

INVERTEBRATES, PREPARED OR PRESERVED
1605 10 00 - Crab kg. 30% -
- Shrimps and prawns :
1605 21 00 -- Not in airtight container kg. 30% -
1605 29 00 -- Other kg. 30% -
1605 30 00 - Lobster kg. 30% -
1605 40 00 - Other crustaceans kg. 30% -
- Molluscs:
1605 51 00 -- Oysters kg. 30% -
1605 52 00 -- Scallops, including queen scallops kg. 30% -
1605 53 00 -- Mussels kg. 30% -
1605 54 00 -- Cuttle fish and squid kg. 30% -
1605 55 00 -- Octopus kg. 30% -
1605 56 00 -- Clams, cockles and arkshells kg. 30% -
1605 57 00 -- Abalone kg. 30% -
1605 58 00 -- Snails, other than sea snails kg. 30% -
1605 59 00 -- Other kg. 30% -
- Other aquatic invertebrates :
1605 61 00 -- Sea cucumbers kg. 30% -
1605 62 00 -- Sea urchins kg. 30% -
1605 63 00 -- Jellyfish kg. 30% -
1605 69 00 -- Other kg. 30% -
CHAPTER 17
Sugars and sugar confectionery
NOTE :
This Chapter does not cover:
(a) sugar confectionery containing cocoa (heading 1806);
(b) chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other
products of heading 2940; or
(c) medicaments or other products of Chapter 30.
SUB-HEADING NOTES :
1. For the purposes of sub-headings 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 degree.
2. Sub-heading 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 degree or more but less than
93 degree. 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.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
1701 CANE OR BEET SUGAR AND CHEMICALLY PURE
SUCROSE, IN SOLID FORM
- Raw sugar not containing added flavouring or

colouring matter :
1701 12 00 -- Beet sugar kg. 100% -
1701 13 -- Cane sugar specified in Sub-heading Note 2 to
this Chapter:
1701 13 10 --- Cane jaggery kg. 100% -
1701 13 20 --- Khandsari sugar kg. 100% -
1701 13 90 --- Other kg. 100% -
1701 14 -- Other cane sugar:
1701 14 10 --- Cane jaggery kg. 100% -
1701 14 20 --- Khandsari sugar kg. 100% -
1701 14 90 --- Other kg. 100% -
- Other :
1701 91 00 -- Refined sugar containing added flavouring or kg. 100% -
colouring matter
1701 99 -- Other :
1701 99 10 --- Sugar cubes kg. 100% -
(1) (2) (3) (4) (5)

1701 99 90 --- Other kg. 100% -
1702 OTHER SUGARS, INCLUDING CHEMICALLY PURE

LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE,
IN SOLID FORM; SUGAR SYRUPS NOT CONTAINING
ADDED FLAVOURING OR COLOURING MATTER;
ARTIFICIAL HONEY, WHETHER OR NOT MIXED
WITH NATURAL HONEY; CARAMEL
- Lactose and lactose syrup:
1702 11 -- Containing by weight 99% or more lactose,
expressed as anhydrous lactose, calculated on
the dry matter:
1702 11 10 --- In solid form kg. 30% -
1702 11 90 --- Other kg. 30% -
1702 19 -- Other :
1702 19 10 --- In solid form kg. 30% -
1702 19 90 --- Other kg. 30% -
1702 20 - Maple sugar and maple syrup:
1702 20 10 --- In solid form kg. 30% -
1702 20 90 --- Other kg. 30% -
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 --- Glucose, liquid kg. 30% -
1702 30 20 --- Glucose, solid kg. 30% -
--- Dextrose :
1702 30 31 ---- In solid form kg. 30% -
1702 30 39 ---- Other kg. 30% -
1702 40 - Glucose and glucose syrup, containing in the
dry state at least 20% but less than 50% by
weight of fructose, excluding invert sugar :
1702 40 10 --- Glucose, liquid kg. 30% -
1702 40 20 --- Glucose, solid kg. 30% -
--- Dextrose :
1702 40 31 ---- In solid form kg. 30% -
1702 40 39 ---- Other kg. 30% -
1702 50 00 - Chemically pure fructose kg. 30% -
1702 60 - Other fructose and fructose syrup, containing
in the dry state more than 50% by weight of
fructose, excluding invert sugar:
1702 60 10 --- In solid form kg. 30% -
1702 60 90 --- Other kg. 30% -
1702 90 - Other, including invert sugar and other sugar
and sugar syrup blends containing in the dry
state 50% by weight of fructose :
(1) (2) (3) (4) (5)

1702 90 10 --- Palmyra sugar kg. 30% -
1702 90 20 --- Chemically pure maltose kg. 30% -
1702 90 30 --- Artificial honey, whether or not mixed with kg. 30% -
natural honey
1702 90 40 --- Caramel kg. 30% -
1702 90 50 --- Insulin syrup kg. 30% -
1702 90 90 --- Other kg. 30% -
1703 MOLASSES RESULTING FROM THE EXTRACTION

OR REFINING OF SUGAR
1703 10 00 - Cane molasses kg. 30% -
1703 90 - Other :
1703 90 10 --- Molasses, edible kg. 30% -
1703 90 90 --- Other kg. 30% -
1704 SUGAR CONFECTIONERY (INCLUDING WHITE

CHOCOLATE), NOT CONTAINING COCOA
1704 10 00 - Chewing gum, whether or not sugar coated kg. 45% -
1704 90 - Other :
1704 90 10 --- Jelly confectionary kg. 30% -
1704 90 20 --- Boiled sweets, whether or not filled kg. 30% -
1704 90 30 --- Toffees, caramels and similar sweets kg. 30% -
1704 90 90 --- Other kg. 30% -
CHAPTER 18
Cocoa and cocoa preparations
NOTES :
(a) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood,
insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof
(Chapter 16);
(b) preparations of headings 0403, 1901, 1902, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.‖;.
2. Heading 1806 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter,
other food preparations containing cocoa.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
1801 00 00 COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED kg. 30% -
1802 00 00 COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA kg. 30% -
WASTE
1803 COCOA PASTE, WHETHER OR NOT DEFATTED
1803 10 00 - Not defatted kg. 30% -
1803 20 00 - Wholly or partly defatted kg. 30% -
1804 00 00 COCOA BUTTER, FAT AND OIL kg. 30% -
1805 00 00 COCOA POWDER, NOT CONTAINING ADDED SUGAR OR kg. 30% -
OTHER SWEETENING MATTER
1806 CHOCOLATE AND OTHER FOOD PREPARATIONS

CONTAINING COCOA
1806 10 00 - Cocoa powder, containing added sugar or other kg. 30% -
sweetening matter
1806 20 00 - Other preparations in blocks, slabs or bars kg. 30% -
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.
- Other, in blocks, slabs or bars :
1806 31 00 -- Filled kg. 30% -
1806 32 00 -- Not filled kg. 30% -
1806 90 - Other :
(1) (2) (3) (4) (5)

1806 90 10 --- Chocolate and chocolate products kg. 30% -
1806 90 20 --- Sugar confectionary containing cocoa kg. 30% -
1806 90 30 --- Spreads containing cocoa kg. 30% -
1806 90 40 --- Preparations containing cocoa for making kg. 30% -
beverages
1806 90 90 --- Other kg. 30% -
CHAPTER 19
Preparations of cereals, flour, starch or milk; pastrycooks’ products
NOTES :
(a) except in the case of stuffed products of heading 1902, food preparations containing more
than 20% by weight of sausage, meat, meat offal, blood, insect, fish or crustaceans, molluscs or other
aquaticinvertebrates, 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 2309); or
(c) medicaments or other products of Chapter 30.
2. For the purposes of heading 1901:
(a) the term ―groats‖ means cereal groats of Chapter 11;
(b) the terms ―flour‖ and ―meal‖ means :
(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 0712), of potatoes (heading 1105) or of dried leguminous
vegetables (heading 1106).
3. Heading 1904 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 1806 (heading 1806).
4. For the purposes of heading 1904, the expression ―otherwise prepared‖ means prepared or processed
to an extent beyond that provided for in the headings of, or Notes to, Chapter 10 or 11.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
1901 MALT EXTRACT; FOOD PREPARATIONS OF FLOUR,
GROATS, MEAL, STARCH OR MALT EXTRACT, NOT
CONTAINING COCOA OR CONTAINING LESS THAN 40%
BY WEIGHT OF COCOA CALCULATED ON A TOTALLY
DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR
INCLUDED; FOOD PREPARATIONS OF GOODS OF
HEADINGS 0401 TO 0404, NOT CONTAINING COCOA
OR CONTAINING LESS THAN 5% BY WEIGHT OF
COCOA CALCULATED ON A TOTALLY DEFATTED BASIS,
(1) (2) (3) (4) (5)

1901 10 - Preparations suitable for infants or young
Children, put up for retail sale:
1901 10 10 --- Malted milk (including powder) kg. 50% -
1901 10 90 --- Other kg. 50% -
1901 20 00 - Mixes and doughs for the preparation of kg. 30% -
bakers‘ wares of heading 1905
1901 90 - Other :
1901 90 10 --- Malt extract kg. 30% -
1901 90 90 --- Other kg. 30% -
1902 PASTA, WHETHER OR NOT COOKED OR STUFFED

(WITH MEAT OR OTHER SUBSTANCES) OR
OTHERWISE PREPARED, SUCH AS SPAGHETTI,
MACARONI, NOODLES, LASAGNE, GNOCCHI,
RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR
NOT PREPARED
- Uncooked pasta, not stuffed or otherwise
prepared :
1902 11 00 -- Containing eggs kg. 30% -
1902 19 00 -- Other kg. 30% -
1902 20 - Stuffed pasta, whether or not cooked or
otherwise prepared:
1902 20 10 --- Cooked kg. 30% -
1902 20 90 --- Other kg. 30% -
1902 30 - Other Pasta :
1902 30 10 --- Dried kg. 30% -
1902 30 90 --- Other kg. 30% -
1902 40 - Couscous :
1902 40 10 --- Unprepared kg. 30% -
1902 40 90 --- Other kg. 30% -
1903 00 00 TAPIOCA AND SUBSTITUTES THEREFOR PREPARED kg. 50% -

FROM STARCH, IN THE FORM OF FLAKES, GRAINS,
PEARLS, SIFTINGS OR IN SIMILAR FORMS
1904 PREPARED FOODS OBTAINED BY THE SWELLING OR

ROASTING OF CEREALS OR CEREAL PRODUCTS
(FOR EXAMPLE, CORN FLAKES); CEREALS [OTHER
THAN MAIZE (CORN)] IN GRAIN FORM OR IN THE
FORM OF FLAKES OR OTHER WORKED GRAINS
(EXCEPT FLOUR, GROATS AND MEAL), PRE-COOKED
OR OTHERWISE PREPARED, NOT ELSEWHERE
1904 10 - Prepared foods obtained by the swelling or
roasting of cereals or cereal products:
(1) (2) (3) (4) (5)

1904 10 10 --- Corn flakes kg. 30% -
1904 10 20 --- Paws, Mudi and the like kg. 30% -
1904 10 30 --- Bulgur wheat kg. 30% -
1904 10 90 --- Other kg. 30% -
1904 20 00 - Prepared foods obtained from unroasted cereal kg. 30% -
flakes or from mixtures of unroasted cereal
flakes and roasted cereal flakes or swelled
cereals
1904 30 00 - Bulgur wheat kg. 30% -
1904 90 00 - Other kg. 30% -
1905 BREAD, PASTRY, CAKES, BISCUITS AND OTHER

BAKERS’ WARES, WHETHER OR NOT CONTAINING
COCOA; COMMUNION WAFERS, EMPTY CACHETS
OF A KIND SUITABLE FOR PHARMACEUTICAL USE,
SEALING WAFERS, RICE PAPER AND SIMILAR
PRODUCTS
1905 10 00 - Crispbread kg. 30% -
1905 20 00 - Gingerbread and the like kg. 30% -
Sweet biscuits; waffles and wafers:
1905 31 00 -- Sweet biscuits kg. 45% -
1905 32 -- Waffles and wafers :
--- Communion wafers :
1905 32 11 ---- Coated with chocolate or containing chocolate kg. 45% -
1905 32 19 ---- Other kg. 45% -
1905 32 90 --- Other kg. 45% -
1905 40 00 - Rusks, toasted bread and similar toasted kg. 30% -
products
1905 90 - Other :
1905 90 10 --- Pastries and cakes kg. 30% -
1905 90 20 --- Biscuits not elsewhere specified or included kg. 30% -
1905 90 30 --- Extruded or expanded products, savoury kg. 30% -
or salted
1905 90 40 --- Papad kg. 30% -
1905 90 90 --- Other kg. 30% -
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) vegetable fats and oils (Chapter 15);
(c) food preparations containing more than 20% by weight of sausage, meat, meat offal, blood,
insect, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination
thereof (Chapter 16);
(d) bakers' wares and other products of heading 1905; or
(e) homogenised composite food preparations of heading 2104.
2. Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like
in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).
3. Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of
heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been
prepared or preserved by processes other than those referred to in Note 1(a).
4. Tomato juice, the dry weight content of which is 7% or more is to be classified in heading 2002.
5. For the purposes of heading 2007, 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 purposes of heading 2009, the expression ―juices, unfermented and not containing added
spirit‖ means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5%
volume.
SUB-HEADING NOTES :
1. For the purposes of sub-heading 2005 10, the expression ―homogenised vegetables‖ means
preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young
children or for dietetic purposes, in containers of a net weight content not exceeding 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. Sub-heading 2005 10 takes precedence over all other sub-headings
of heading 2005.
2. For the purposes of sub-heading 2007 10, the expression ―homogenised preparations‖ means
preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children or
for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this
definition no account is to be taken of small quantities of any ingredients which may have been added to the
preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity
of visible pieces of fruit. Sub-heading 2007 10 takes precedence over all other Sub-headings of heading
2007.
3. For the purposes of sub-headings 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 20°C or corrected for 20°C if the reading is made at a different temperature.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
2001 VEGETABLES, FRUIT, NUTS AND OTHER EDIBLE
PARTS OF PLANTS, PREPARED OR PRESERVED BY
VINEGAR OR ACETIC ACID
2001 10 00 - Cucumbers and gherkins kg. 30% -
2001 90 00 - Other kg. 30% -
2002 TOMATOES PREPARED OR PRESERVED OTHERWISE

THAN BY VINEGAR OR ACETIC ACID
2002 10 00 - Tomatoes, whole or in pieces kg. 30% -
2002 90 00 - Other kg. 30% -
2003 MUSHROOMS AND TRUFFLES, PREPARED OR

PRESERVED OTHERWISE THAN BY VINEGAR OR
ACETIC ACID
2003 10 00 - Mushrooms of the genus Agaricus kg. 30% -
2003 90 - Other:
2003 90 10 --- Truffles kg. 30% -
2003 90 90 --- Other kg. 30% -
2004 OTHER VEGETABLES PREPARED OR PRESERVED

OTHERWISE THAN BY VINEGAR OR ACETIC
ACID, FROZEN, OTHER THAN PRODUCTS OF
HEADING 2006
2004 10 00 - Potatoes kg. 35% -
2004 90 00 - Other vegetables and mixtures of vegetables kg. 30% -
2005 OTHER VEGETABLES PREPARED OR PRESERVED

OTHERWISE THAN BY VINEGAR OR ACETIC ACID,
NOT FROZEN, OTHER THAN PRODUCTS OF
HEADING 2006
2005 10 00 - Homogenised vegetables kg. 30% -
2005 20 00 - Potatoes kg. 30% -
2005 40 00 - Peas (pisum, sativum) kg. 30% -
- Beans (Vigna spp. Phaseolus spp.):
2005 51 00 -- Beans, shelled kg. 30% -
2005 59 00 -- Other kg. 30% -
(1) (2) (3) (4) (5)

2005 60 00 - Asparagus kg. 30% -
2005 70 00 - Olives kg. 30% -
2005 80 00 - Sweet corn (Zea mays var. saccharata) kg. 30% -
- Other vegetables and mixtures of vegetables:
2005 91 00 -- Bamboo shoots kg. 30% -
2005 99 00 -- Other kg. 30% -
2006 00 00 VEGETABLES, FRUITS, NUTS, FRUIT-PEEL AND kg. 30% -

OTHER PARTS OF PLANTS, PRESERVED BY SUGAR
(DRAINED, GLACE OR CRYSTALLISED)
2007 JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT

PUREE AND FRUIT OR NUT PASTES, OBTAINED BY
COOKING, WHETHER OR NOT CONTAINING ADDED
SUGAR OR OTHER SWEETENING MATTER
2007 10 00 - Homogenised preparations kg. 30% -
- Other :
2007 91 00 -- Citrus fruit kg. 30% -
2007 99 -- Other:
2007 99 10 --- Mango kg. 30% -
2007 99 20 --- Guava kg. 30% -
2007 99 30 --- Pine apple kg. 30% -
2007 99 40 --- Apple kg. 30% -
2007 99 90 --- Other kg. 30% -
2008 FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS,

OTHERWISE PREPARED OR PRESERVED, WHETHER OR
NOT CONTAINING ADDED SUGAR OR OTHER
SWEETENING MATTER OR SPIRIT, NOT ELSEWHERE
- Nuts, ground-nuts and other seeds, whether or
not mixed together :
2008 11 00 -- Ground-nuts kg. 30% -
2008 19 -- Other, including mixtures:
2008 19 10 --- Cashew nut, roasted, salted or roasted kg. 45% -
and salted
2008 19 20 --- Other roasted nuts and seeds kg. 30% -
2008 19 30 --- Other nuts, otherwise prepared or preserved kg. 30% -
2008 19 40 --- Other roasted and fried vegetable products kg. 30% -
2008 19 90 --- Other kg. 30% -
2008 20 00 - Pineapples kg. 30% -
2008 30 - Citrus fruit :
2008 30 10 --- Orange kg. 30% -
2008 30 90 --- Other kg. 30% -
(1) (2) (3) (4) (5)

2008 40 00 - Pears kg. 30% -
2008 50 00 - Apricots kg. 30% -
2008 60 00 - Cherries kg. 30% -
2008 70 00 - Peaches, including nectarines kg. 30% -
2008 80 00 - Strawberries kg. 30% -
- Other, including mixtures other than those of
sub-heading 2008 19 :
2008 91 00 -- Palm hearts kg. 30% -
2008 93 00 -- Cranberries (Vaccinium macrocarpon, Vaccinium kg. 30% -
oxycoccos); lingonberries (Vaccinium vitis-idaea)
2008 97 00 -- Mixtures kg. 30% -
2008 99 -- Other:
--- Squash :
2008 99 11 ---- Mango kg. 30% -
2008 99 12 ---- Lemon kg. 30% -
2008 99 13 ---- Orange kg. 30% -
2008 99 14 ---- Pineapple kg. 30% -
2008 99 19 ---- Other kg. 30% -
--- Other :
2008 99 91 ---- Fruit cocktail kg. 30% -
2008 99 92 ---- Grapes kg. 30% -
2008 99 93 ---- Apples kg. 30% -
2008 99 94 ---- Guava kg. 30% -
2008 99 99 ---- Other kg. 30% -
FRUIT OR NUT JUICES (INCLUDING GRAPE MUST AND

2009 COCONUT WATER) AND VEGETABLE JUICES, UNFERMENTED
AND NOT CONTAINING ADDED SPIRIT, WHETHER OR NOT
MATTER
- Orange juice :
2009 11 00 -- Frozen kg. 35% -
2009 12 00 -- Not frozen, of a Brix value not exceeding 20 kg. 35% -
2009 19 00 -- Other kg. 35% -
- Grapefruit juice; pomelo juice:
2009 21 00 -- Of a Brix value not exceeding 20 kg. 50% -
2009 29 00 -- Other kg. 50% -
- Juice of any other single citrus fruit:
2009 39 00 -- Other kg. 50% -
- Pineapple juice :
2009 49 00 -- Other kg. 50% -
2009 50 00 - Tomato juice kg. 50% -
- Grape juice (including grape must):
(1) (2) (3) (4) (5)

2009 69 00 -- Other kg. 50% -
- Apple juice :
2009 79 00 -- Other kg. 50% -
- Juice of any other single fruit, nut or vegetable:
2009 81 00 -- Cranberries (Vaccinium macrocarpon, Vaccinium kg. 50% -
oxycoccos) juice; lingonberries (Vaccinium vitis-
idaea)Vaccinium vitis-idaea ) juice
2009 89 -- Other:
2009 89 10 --- Mango juice kg. 50% -
2009 89 90 --- Other kg. 50% -

2009 90 00 - Mixtures of juices kg. 50% -
CHAPTER 21
Miscellaneous edible preparations
NOTES :
(a) mixed vegetables of heading 0712;
(b) roasted coffee substitutes containing coffee in any proportion (heading 0901);
(c) flavoured tea (heading 0902);
(d) spices or other products of headings 0904 to 0910;
(e) food preparations, other than the products described in heading 2103 or 2104, containing more
than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic
invertebrates, or any combination thereof (Chapter 16);
(f) products of heading 2404;
(g) yeast put up as a medicament or other products of heading 3003 or 3004; or
(h) prepared enzymes of heading 3507.
2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 2101.
3. For the purposes of heading 2104, the expression ―homogenised composite food preparations‖
means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as
meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for
dietetic purposes, in containers of a net weight content not exceeding 250g . 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.
SUPPLEMENTRY NOTES :
1. In this Chapter, ―Pan masala‖ means any preparation containing betel nuts and any one or more of
the following ingredients, namely: lime, katha (catechu) and tobacco whether or not containing any other
ingredient, such as cardamom, copra or menthol.
2. In this Chapter ―betel nut product known as Supari‖ means any preparation
containing betel nuts, but not containing any one or more of the following ingredients, namely: lime, katha
(catechu) and tobacco whether or not containing any other ingredients, such as cardamom, copra or menthol.
3. For the purposes of tariff item 2106 90 11, the expression ―Sharbat‖ means any non-alcoholic
sweetened beverage or syrup containing not less than 10% fruit juice or flavoured with non-fruit flavours,
such as rose, Khus, Kevara, but not including aerated preperations.
4. Tariff item 2106 90 50, inter alia, includes preparations for lemonades or other beverages, consisting,
for example, of flavoured or coloured syrup, syrup flavoured with an added concentrated extract, syrup
flavoured with fruit juice and intended for use in the manufacture of aerated water, such as in automatic
vending machines.
5. Heading 2106 (except tariff items 2106 90 20 and 2106 90 30), inter alia, includes:
(a) protein concentrates and textured protein substances;

(b) preparations for use, either directly or after processing (such as cooking, dissolving or boiling
in water, milk or other liquids), for human consumption;
(c) preparations consisting wholly or partly of foodstuffs, used in the making of beverages of
food preparations for human consumption;
(d) powders for table creams, jellies, ice-creams and similar preparations, whether or not sweetened;
(e) flavouring powders for making beverages, whether or not sweetened;
(f) preparations consisting of tea or coffee and milk powder, sugar and any other added ingredients;
(g) preparations (for example, tablets) consisting of saccharin and foodstuff, such as lactose,
used for sweetening purposes;
(h) pre-cooked rice, cooked either fully or partially and their dehydrates; and
(i) preparations for lemonades or other beverages, consisting, for example, of flavoured or coloured
syrups, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juices and
concentrated fruit juice with added ingredients.
6. Tariff item 2106 90 99 includes sweet meats commonly known as ―Misthans‖ or ―Mithai‖ or called
by any other name. They also include products commonly known as ―Namkeens‖, ―mixtures‖, ―Bhujia‖,
―Chabena‖ or called by any other name. Such products remain classified in these sub-headings irrespective
of the nature of their ingredients.
Tariff Item Description of goods Unit Rate of d uty

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
2101 EXTRACTS, ESSENCES AND CONCENTRATES,
OF COFFEE, TEA OR MATE AND PREPARATIONS
WITH A BASIS OF THESE PRODUCTS OR WITH A
BASIS OF COFFEE, TEA OR MATE; ROASTED
CHICORY AND OTHER ROASTED COFFEE
SUBSTITUTES, AND EXTRACTS, ESSENCES
AND CONCENTRATES THEREOF
- 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, flavoured kg. 30% -
2101 11 20 --- Instant coffee, not flovered kg. 30% -
2101 11 30 --- Coffee aroma kg. 30% -
2101 11 90 --- Other kg. 30% -
2101 12 00 -- Preparations with basis of extracts, essences, kg. 30% -
concentrates or with a basis of coffee
(1) (2) (3) (4) (5)

2101 20 - Extracts, essences and concentrates, of tea
or mate, and preparations with a basis of
these extracts, essences or concentrates or
with a basis of tea or mate :
2101 20 10 --- Instant tea kg. 30% -
2101 20 20 --- Quick brewing black tea kg. 30% -
2101 20 30 --- Tea aroma kg. 30% -
2101 20 90 --- Other kg. 30% -
2101 30 - Roasted chicory and other roasted coffee
substitutes, and extracts, essences and
concentrates thereof :
2101 30 10 --- Roasted chicory kg. 30% -
2101 30 20 --- Roasted coffee substitutes kg. 30% -
2101 30 90 --- Other kg. 30% -
2102 YEASTS (ACTIVE OR INACTIVE); OTHER SINGLE

CELL MICRO-ORGANISMS, DEAD (BUT NOT
INCLUDING VACCINES OF HEADING 3002);
PREPARED BAKING POWDERS
2102 10 -Active yeasts :
2102 10 10 ---Culture yeast kg. 30% -
2102 10 20 ---Baker‘s yeast kg. 30% -
2102 10 90 ---Other kg. 30% -
2102 20 00 -Inactive yeasts, other single-cell kg. 30% -
micro-organisms, dead
2102 30 00 - Prepared baking powders kg. 30% -
2103 SAUCES AND PREPARATIONS THEREFOR; MIXED

CONDIMENTS AND MIXED SEASONINGS;
MUSTARD FLOUR AND MEAL AND PREPARED
MUSTARD
2103 10 00 - Soya sauce kg. 30% -
2103 20 00 - Tomato ketchup and other tomato sauces kg. 30% -
2103 30 00 - Mustard flour and meal and prepared mustard kg. 30% -
2103 90 - Other:
2103 90 10 --- Curry paste kg. 30% -
2103 90 20 --- Chilli sauce kg. 30% -
2103 90 30 --- Majonnaise and salad dressings kg. 30% -
2103 90 40 --- Mixed, condiments and mixed seasoning kg. 30% -
2103 90 90 --- Other kg. 30% -
2104 SOUPS AND BROTHS AND PREPARATIONS

THEREFOR; HOMOGENISED COMPOSITE FOOD
PREPARATIONS
2104 10 - Soups and broths and preparations therefor:
(1) (2) (3) (4) (5)

2104 10 10 --- Dried kg. 30% -
2104 10 90 --- Other kg. 30% -
2104 20 00 - Homogenised composite food preparations kg. 30% -
2105 00 00 ICECREAM AND OTHER EDIBLE ICE, WHETHER kg. 30% -

OR NOT CONTAINING COCOA
2106 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED

OR INCLUDED
2106 10 00 - Protein concentrates and textured protein kg. 40% -
substances
2106 90 - Other:
--- Soft drink concentrates :
2106 90 11 ---- Sharbat kg. 150% -
2106 90 19 ---- Other kg. 150% -
2106 90 20 --- Pan masala kg. 150% -
2106 90 30 --- Betel nut product known as ―Supari‖ kg. 150% -
2106 90 40 --- Sugar-syrups containing added flavouring or kg. 150% -
colouring matter, not elsewhere specified or
included; lactose syrup; glucose syrup and
malto dextrine syrup
2106 90 50 --- Compound preparations for making kg. 150% -
non-alcoholic beverages
2106 90 60 --- Food flavouring material kg. 150% -
2106 90 70 --- Churna for pan kg. 150% -
2106 90 80 --- Custard powder kg. 150% -
--- Other :
2106 90 91 ---- Diabetic foods kg. 150% -
2106 90 92 ---- Sterilized or pasteurized millstone kg. 150% -
2106 90 99 ---- Other kg. 150% -
CHAPTER 22
Beverages, spirits and vinegar
NOTES :
(a) products of this Chapter (other than those of heading 2209) prepared for culinary purposes
and thereby rendered unsuitable for consumption as beverages (generally heading 2103);
(b) sea water (heading 2501);
(c) distilled or conductivity water or water of similar purity (heading 2853);
(d) acetic acid of concentration exceeding 10 % by weight of acetic acid (heading 2915);
(e) medicaments of heading 3003 or 3004; or
(f) perfumery or toilet preparations (Chapter 33).
2. For the purposes of this Chapter and of Chapters 20 and 21, the ―alcoholic strength by volume‖ shall
be determined at a temperature of 20° C.
3. For the purposes of heading 2202, the term ―non-alcoholic beverages‖ means beverages of an
alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 2203
to 2206 or heading 2208 as appropriate.
SUB-HEADING NOTE :
For the purposes of sub-heading 2204 10, the expression ―sparkling wine‖ means wine which, when
kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 3 bars.

Standard Prefer-
ential
(1) (2) (3) (4) (5)
2201 WATERS, INCLUDING NATURAL OR ARTIFICIAL
MINERAL WATERS AND AERATED WATERS, NOT
CONTAINING ADDED SUGAR OR OTHER
SWEETENING MATTER NOR FLAVOURED; ICE
AND SNOW
2201 10 - Mineral waters and aerated waters :
2201 10 10 --- Mineral waters l 30% -
2201 10 20 --- Aerated waters l 30% -
2201 90 - Other :
2201 90 10 --- Ice and snow l 30% -
2201 90 90 --- Other l 30% -
2202 WATERS, INCLUDING MINERAL WATERS AND

AERATED WATERS, CONTAINING ADDED SUGAR
OR OTHER SWEETENING MATTER OR FLAVOURED,
(1) (2) (3) (4) (5)

AND OTHER NON-ALCOHOLIC BEVERAGES, NOT
INCLUDING FRUIT, NUT OR VEGETABLE JUICES OF
HEADING 2009
2202 10 - Waters, including mineral waters and aerated
waters, containing added sugar or other
sweetening matter or flavoured :
2202 10 10 --- Aerated waters l 30% -
2202 10 20 --- Lemonade l 30% -
2202 10 90 --- Other l 30% -
- Other :
2202 91 00 -- Non alcoholic beer l 30% -
2202 99 -- Other:
2202 99 10 --- Soya milk drinks, whether or not sweetened l 30% -
or flavoured
2202 99 20 --- Fruit pulp or fruit juice based drink l 30% -
2202 99 30 --- Beverages containing milk l 30% -
2202 99 90 --- Other l 30% -
2203 00 00 BEER MADE FROM MALT l 100% -
2204 WINE OF FRESH GRAPES, INCLUDING FORTIFIED

WINES; GRAPE MUST OTHER THAN THAT OF
HEADING 2009
2204 10 00 - Sparkling wine l 150% -
- Other wine; grape must with fermentation
prevented or arrested by the addition of alcohol :
2204 21 -- In containers holding 2 l or less:
2204 21 10 --- Port and other red wines l 150% -
2204 21 20 --- Sherry and other white wines l 150% -
2204 21 90 --- Other l 150% -
2204 22 -- In containers holding more than 2 l but not more
than 10 l:
2204 22 90 --- Other l 150% -
2204 29 -- Other :
2204 29 90 --- Other l 150% -
2204 30 00 - Other grape must l 150% -
2205 VERMOUTH AND OTHER WINE OF FRESH

GRAPES FLAVOURED WITH PLANTS OR
AROMATIC SUBSTANCES
2205 10 00 - In containers holding 2 l or less l 150% -
(1) (2) (3) (4) (5)

2205 90 00 - Other l 150% -
2206 00 00 OTHER FERMENTED BEVERAGES (FOR l 150% -

EXAMPLE, CIDER, PERRY, MEAD SAKE); MIXTURES
OF FERMENTED BEVERAGES AND MIXTURES OF
FERMENTED BEVERAGES AND NON-ALCOHOLIC
BEVERAGES, NOT ELSEWHERE SPECIFIED
OR INCLUDED
2207 UNDENATURED ETHYL ALCOHOL OF AN

ALCOHOLIC STRENGTH BY VOLUME OF 80%
VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER
SPIRITS, DENATURED, OF ANY STRENGTH
2207 10 - Undenatured ethyl alcohol of an alcoholic
strength by volume of 80% vol. or higher:
--- Rectified spirit :
2207 10 11 ---- Concentrates of alcoholic beverages l 150% -
2207 10 19 ---- Other l 150% -
2207 10 90 --- Other l 150% -
2207 20 00 - Ethyl alcohol and other spirits, denatured, of l 30% -
any strength
2208 UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC

STRENGTH BY VOLUME OF LESS THAN 80% VOL.;
SPIRIT, LIQUEURS AND OTHER SPIRITNOUS
BEVERAGES
2208 20 - Spirits obtained by distilling grape
wine or grape marc :
--- In containers holding 2 l or less:
2208 20 11 ---- Brandy l 150% -
2208 20 12 Omitted
2208 20 19 ---- Other l 150% -
--- Other
2208 20 91 ---- Brandy l 150% -
2208 20 92 Omitted
2208 20 99 ---- Other l 150% -
2208 30 - Whiskies : l 150% -
--- In containers holding 2 l or less :
2208 30 11 ---- Bourbon whiskey l 150% -
2208 30 12 ---- Scotch l 150% -
2208 30 13 ---- Blended l 150% -
2208 30 19 ---- Other l 150% -
--- Other
2208 30 91 ---- Bourbon whiskey l 150% -
2208 30 92 ---- Scotch l 150% -
(1) (2) (3) (4) (5)

2208 30 93 ---- Blended l 150% -
2208 30 99 ---- Other l 150% -
2208 40 - Rum and other spirits obtained by distilling
fermented sugarcane products:
2208 40 11 ---- Rum l 150% -
2208 40 12 ---- Other l 150% -
--- Other:
2208 40 91 ---- Rum l 150% -
2208 40 92 ---- Other l 150% -
--- Other
2208 40 91 ---- Rum l 150% -
2208 40 92 ---- Tafia l 150% -
2208 50 - Gin and Geneva :
2208 5011 ---- Gin l 150% -
2208 50 12 ---- Geneva l 150% -
2208 50 13 Omitted
--- Other :
2208 50 91 ---- Gin l 150% -
2208 50 92 ---- Geneva l 150% -
2208 60 00 - Vodka l 150% -
2208 70 - Liqueurs and cordials :
2208 70 11 ---- Liqueurs l 150% -
2208 70 12 ---- Cordials l 150% -
--- Other :
2208 70 91 ---- Liqueurs l 150% -
2208 70 92 ---- Cordials l 150% -
2208 90 - Other :
2208 90 11 ---- Tequila l 150% -
2208 90 12 ---- Indenatured ethyl alcohol l 150% -
2208 90 19 ---- Other l 150% -
--- Other
2208 90 91 ---- Tequila l 150% -
2208 90 92 ---- Indenatured ethyl alcohol l 150% -
2208 90 99 ---- Other l 150% -
2209 VINEGAR AND SUBSTITUTES FOR VINEGAR

OBTAINED FROM ACETIC ACID
2209 00 - Vinegar and substitutes for vinegar
obtained from acetic acid:
2209 00 10 --- Brewed vinegar l 30% -
2209 00 20 --- Synthetic vinegar l 30% -
2209 00 90 --- Other l 30% -
CHAPTER 23
Residues and waste from the food industries; prepared animal fodder
NOTE :
Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included,
obtained by processing vegetable or animal materials to such an extent that they have lost the essential
characteristics of the original material, other than vegetable waste, vegetable residues and by-products of
such processing.
SUB-HEADING NOTE :
For the purposes of sub-heading 2306 41, the expression ―low erucic acid rape or colza seeds‖ means
seeds as defined in sub-heading Note 1 to Chapter 12.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
2301 FLOURS, MEALS AND PELLETS, OF MEAT OR

MEAT OFFAL, OF FISH OR OF CRUSTACEANS,
MOLLUSCS OR OTHER AQUATIC INVERTEBRATES,
UNFIT FOR HUMAN CONSUMPTION; GREAVES
2301 10 - Flours, meals and pellets, of meat or meat

offal; greaves :
2301 10 10 --- Meat meals and pellets (including tankage) kg. 30% -
2301 10 90 --- Other (including greaves) kg. 30% -
2301 20 - Flours, meals and pellets, of fish or of
crustaceans, molluscs or other aquatic
invertebrates :
--- Fish meal, unfit for human consumption:
2301 20 11 ---- In powder form kg. 30% -
2301 20 19 ---- Other kg. 30% -
2301 20 90 --- Other kg. 30% -
(1) (2) (3) (4) (5)

2302 BRAN, SHARPS AND OTHER RESIDUES, WHETHER
OR NOT IN THE FORM OF PELLETS, DERIVED FROM
THE SIFTING, MILLING OR OTHER WORKING OF
CEREALS OR OF LEGUMINOUS PLANTS
2302 10 - Of maize (corn) :

2302 10 10 --- Maize bran kg. 30% -
2302 10 90 --- Other kg. 30% -
2302 30 00 - Of wheat kg. 30% -
2302 40 00 - Of other cereals kg. 30% -
2302 50 00 - Of leguminous plants kg. 30% -
2303 RESIDUES OF STARCH MANUFACTURE AND SIMILAR

RESIDUES, BEET-PULP, BAGASSE AND OTHER WASTE
OF SUGAR MANUFACTURE, BREWING OR DISTILLING
DREGS AND WASTE, WHETHER OR NOT IN THE FORM
OF PELLETS
2303 10 00 - Residues of starch manufacture and kg. 30% -

similar residues
2303 20 00 - Beet-pulp, bagasse and other waste of sugar kg. 30% -
manufacture
2303 30 00 - Brewing or distilling dregs and waste kg. 30% -
2304 OIL-CAKE AND OTHER SOLID RESIDUES WHETHER

OR NOT GROUND OR IN THE FORM OF PELLETS,
RESULTING FROM THE EXTRACTION OF SOYABEAN
OIL
2304 00 - Oil-cake and other solid residues whether or
not ground or in the form of pellets, resulting
from the extraction of soyabean oil:
2304 00 10 --- Oil-cake and oil-cake meal of soyabean, kg. 30% -
expeller variety
2304 00 20 --- Oil-cake of soyabean, solvent extracted kg. 30% -
(defatted) variety
2304 00 30 --- Meal of soyabean, solvent extracted (defatted) kg. 30% -
2304 00 90 --- Other kg. 30% -
2305 OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER

OR NOT GROUND OR IN THE FORM OF PELLETS,
(1) (2) (3) (4) (5)

RESULTING FROM THE EXTRACTION OF
GROUND-NUT OIL
2305 00 - Oil-cake and other solid residues, whether or

not ground or in the form of pellets, resulting
from the extraction of ground-nut oil:
2305 00 10 --- Oil-cake and oil-cake meal of ground-nut, kg. 30% -
expeller variety
2305 00 20 --- Oil-cake and oil-cake meal of ground-nut, kg. 30% -
solvent extracted variety (defatted)
2305 00 90 --- Other kg. 30% -
2306 OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR

NOT GROUND OR IN THE FORM OF PELLETS,
RESULTING FROM THE EXTRACTION OF VEGETABLE OR
MICROBIAL FATS OR OILS, OTHER THAN THOSE OF
HEADING 2304 OR 2305
2306 10 - Of cotton seeds :
2306 10 10 --- Oil-cake and oil-cake meal, decorticated kg. 30% -
expeller variety
2306 10 20 --- Oil-cake and oil-cake meal, decorticated, kg. 30% -
solvent extracted (defatted) variety
2306 10 30 --- Oil-cake and oil-cake meal, undecorticated, kg. 30% -
expeller variety
2306 10 40 --- Oil-cake and oil-cake meal, undecorticated, kg. 30% -
solvent extracted (defatted) variety
2306 10 90 --- Other kg. 30% -
2306 20 - Of linseed :
2306 20 10 --- Oil-cake and oil-cake meal, expeller variety kg. 30% -
2306 20 20 --- Oil-cake and oil-cake meal, solvent extracted kg. 30% -
(defatted) variety
2306 20 90 --- Other kg. 30% -
2306 30 - Of sunflower seeds:
(defatted) variety
(1) (2) (3) (4) (5)

2306 30 90 --- Other kg. 30% -
- Of rape or colza seeds:
2306 41 00 -- Of low erucic acid rape or colza seeds kg. 30% -
2306 49 00 -- Other kg. 30% -
2306 50 - Of coconut or copra :
(defatted) variety
2306 50 90 --- Other kg. 30% -
2306 60 00 - Of palm nuts or kernels kg. 30% -
2306 90 - Other:
--- Oil-cake and oil-cake meal, expeller variety :
2306 90 11 ---- Of mowra seeds kg. 30% -
2306 90 12 ---- Of mustard seeds kg. 30% -
2306 90 13 ---- Of niger seeds kg. 30% -
2306 90 14 ---- Of seasamum seeds kg. 30% -
2306 90 15 ---- Of mango kernel kg. 30% -
2306 90 16 ---- Of sal (de-oiled) kg. 30% -
2306 90 17 ---- Of castor seeds kg. 30% -
2306 90 18 ---- Of neem seeds kg. 30% -
2306 90 19 ---- Of other seeds kg. 30% -
--- Oil-cake and oil-cake meal, solvent extracted
(defatted) variety :
2306 90 21 ---- Of mustard seeds kg. 30% -
2306 90 22 ---- Of niger seeds kg. 30% -
2306 90 23 ---- Of cardi seeds kg. 30% -
2306 90 24 ---- Of seasamum seeds kg. 30% -
2306 90 25 ---- Of mango kernel kg. 30% -
2306 90 26 ---- Of sal (de-oiled) kg. 30% -
2306 90 27 ---- Of castor seeds kg. 30% -
2306 90 28 ---- Of neem seeds kg. 30% -
2306 90 29 ---- Of other seeds kg. 30% -
2306 90 30 --- Residues babool seed extraction kg. 30% -
2306 90 90 --- Other kg. 30% -
(1) (2) (3) (4) (5)

2307 00 00 WINE LEES; ARGOL kg. 30% -
2308 00 00 VEGETABLE MATERIALS AND VEGETABLE WASTE, kg. 30% -

VEGETABLE RESIDUES AND BY-PRODUCTS,
WHETHER OR NOT IN THE FORM OF PELLETS, OF
A KIND USED IN ANIMAL FEEDING, NOT ELSEWHERE
2309 PREPARATIONS OF A KIND USED IN ANIMAL FEEDING
2309 10 00 - Dog or cat food, put up for retail sale kg. 30% -
2309 90 - Other :
2309 90 10 --- Compounded animal feed kg. 30% -
2309 90 20 --- Concentrates for compound animal feed kg. 30% -
--- Feeds for fish (prawn, etc.) :
2309 90 31 ---- Prawn and shrimps feed kg. 30% -
2309 90 32 ---- Fish meal in powdered form kg. 30% -
2309 90 39 ---- Other kg. 30% -
2309 90 90 --- Other kg. 30% -
CHAPTER 24
Tobacco and manufactured tobacco substitutes; products, whether or not containing
nicotine, intended for inhalation without combustion; other nicotine containing
products intended for the intake of nicotine into the human body
NOTE :
(1) This Chapter does not cover medicinal cigarettes (Chapter 30).
(2) Any products classifiable in heading 2404 and any other heading of the Chapter are to be classified in
heading 2404.
(3) For the purposes of heading 2404, the expression ―inhalation without combustion‖ means inhalation
through heated delivery or other means, without combustion.
SUB-HEADING Note:
For the purposes of sub-heading 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 sub-heading.
SUPPLEMENTRY NOTES :
For the purposes of this Chapter:
(1) ―tobacco‖ means any form of tobacco, whether cured or uncured and whether manufactured or not, and
includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still
attached to the earth.
(2) ―cut-tobacco‖ means the prepared or processed cut-to-size tobacco which is generally blended or
moisturised to a desired extent for use in the manufacture of machine - rolled cigarettes.
(3) ―smoking mixtures for pipes and cigarettes‖ of sub-heading 2403 10 does not cover ― Gudaku‖.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
2401 UNMANUFACTURED TOBACCO; TOBACCO REFUSE
2401 10 - Tobacco, not stemmed or stripped :

2401 10 10 --- Flue cured virginia tobacco kg. 30% -
2401 10 20 --- Sun cured country (natu) tobacco kg. 30% -
2401 10 30 --- Sun cured virginia tobacco kg. 30% -
2401 10 40 --- Burley tobacco kg. 30% -
2401 10 50 --- Tobacco for manufacture of biris, not kg. 30% -
stemmed
2401 10 60 --- Tobacco for manufacture of kg. 30% -
chewing tobacco
cigar and cheroot
hookah tobacco
2401 10 90 --- Other kg. 30% -
2401 20 - Tobacco, partly or wholly stemmed or
stripped :
(1) (2) (3) (4) (5)

2401 20 10 --- Flue cured virginia tobacco kg. 30% -
2401 20 20 --- Sun cured country (natu) tobacco kg. 30% -
2401 20 30 --- Sun cured virginia tobacco kg. 30% -
2401 20 40 --- Burley tobacco kg. 30% -
2401 20 50 --- Tobacco for manufacture of biris kg. 30% -
chewing tobacco
2401 20 70 --- Tobacco for manufacture of cigar kg. 30% -
and cheroot
hookah tobacco
2401 20 90 --- Other kg. 30% -
2401 30 00 - Tobacco refuse kg. 30% -
2402 CIGARS,CHEROOTS , CIGARILLOS AND CIGARETTES,

OF TOBACCO OR OF TOBACCO SUBSTITUTES
2402 10 - Cigars, cheroots and cigarillos, containing

tobacco :
2402 10 10 --- Cigar and cheroots Tu 60% -
2402 10 20 --- Cigarillos Tu 60% -
2402 20 - Cigarettes, containing tobacco :
2402 20 10 --- Other than filter cigarettes, of length not Tu 30% -
exceeding 65 millimetres
2402 20 20 --- Other than filter cigarettes, of length Tu 30% -
exceeding 65 millimetres but not
2402 20 30 --- Filter cigarettes of length (including the Tu 30% -
length of the filter, the length of filter
being 11 millimetres or its actual length,
whichever is more) not exceeding
65 millimetres
2402 20 40 --- Filter cigarettes of length (including Tu 30% -
the length of the filter, the length of
filter being 11 millimetres or its actual
length, whichever is more) exceeding
65 millimetres but not exceeding
70 millimetres
2402 20 50 --- Filter cigarettes of length Tu 30% -
(including the length of the filter, the
length of filter being 11 millimetres or
its actual length, whichever is more)
exceeding 70 millimetres but not
(1) (2) (3) (4) (5)

2402 20 90 --- Other Tu 30% -
2402 90 - Other :
2402 90 10 --- Cigarettes of tobacco substitutes Tu 30% -
2402 90 20 --- Cigarillos of tobacco substitutes Tu 30% -
2402 90 90 --- Other Tu 30% -
2403 OTHER MANUFACTURED TOBACCO AND MANUFACTURED

TOBACCO SUBSTITUTES ; ― HOMOGENISED ‖ OR
― RECONSTITUTED ‖ TOBACCO; TOBACCO EXTRACTS
AND ESSENCES
- Smoking tobacco, whether or not containing
tobacco substitutes in any proportion :
2403 11 -- Water pipe tobacco specified in Sub-heading
Note to this Chapter:
2403 11 10 --- Hookah or gudaku tobacco kg. 30% -
2403 11 90 --- Other kg. 30% -
2403 19 -- Other:
2403 19 10 --- Smoking mixtures for pipes and cigarettes kg. 30% -
--- Biris:
2403 19 21 ---- Other than paper rolled biris, manufactured without Tu 30% -
the aid of machine
2403 19 29 ---- Other Tu 30% -
2403 19 90 --- Other kg. 30% -
- Other :
2403 91 00 -- ―Homogenised‖ or ―reconstituted‖ tobacco kg. 30% -
2403 99 -- Other :
2403 99 10 --- Chewing tobacco kg. 30% -
2403 99 20 --- Preparations containing chewing tobacco kg. 30% -
2403 99 30 --- Jarda scented tobacco kg. 30% -
2403 99 40 --- Snuff kg. 30% -
2403 99 50 --- Preparations containing snuff kg. 30% -
2403 99 60 --- Tobacco extracts and essence kg. 30% -
2403 99 70 --- Cut-tobacco kg. 30% -
2403 99 90 --- Other kg. 30% -
2404 PRODUCTS CONTAINING TOBACCO, RECONSTITUTED
TOBACCO, NICOTINE, OR TOBACCO OR NICOTINE
SUBSTITUTES, INTENDED FOR INHALATION WITHOUT
COMBUSTION; OTHER NICOTINE CONTAINING
PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE
INTO THE HUMAN BODY
- Products intended for inhalation without combustion:
2404 11 00 -- Containing tobacco or reconstituted tobacco kg. 30% -

2404 12 00 -- Other, containing nicotine kg. 30% -
2404 19 00 -- Other kg. 30% -
- Other:
2404 91 00 -- For oral application kg. 30% -
2404 92 00 -- For transdermal application kg. 30% -
2404 99 00 -- Other kg. 30% -
SECTION-V CHAPTER-25
SECTION V
MINERAL PRODUCTS
CHAPTER 25
Salt; sulphur; earths and stone; plastering materials, lime and cement
NOTES:
1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this
Chapter cover only products which are in the crude state or which have been washed (even with chemical
substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered,
levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical
processes (except crystallization), but not products that 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 and colloidal sulphur (heading 2802);
(b) earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading
2821);
(c) medicaments and other products of Chapter 30;
(d) perfumery, cosmetic or toilet preparations (Chapter 33);
(e) dolomite ramming mix (heading 3816);
(f) setts, curbstones and flagstones (heading 6801); mosaic cubes or the like (heading 6802);
roofing, facing or damp course slates (heading 6803);
(g) precious or semi-precious stones (heading 7102 or 7103);
(h) cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium
chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium
oxide (heading 9001);
(ij) billiard chalks (heading 9504); or
(k) writing or drawing chalks and tailors‘ chalks (heading 9609).
3. Any products classifiable in heading 2517 and any other heading of this Chapter are to be classified
in heading 2517.
4. Heading 2530 applies, inter alia, to : vermiculite, perlite and chlorites, unexpanded; earth colours,
whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in
polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar
forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide;
broken pieces of pottery, brick or concrete.
In heading 2523, ―sagol‖ means cement obtained by heating limestone and burnt coal in a kiln; and
―ashmoh‖ means cement obtained by fine grinding of paddy husk, ash and hydrated lime with an additive.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
2501 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 - 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 --- Common salt (including iodised salt) kg. 10% -

2501 00 20 --- Rock salt kg. 10% -
2501 00 90 --- Other kg. 10% -
2502 00 00 U NROASTED IRON PYRITES kg. 10% -
2503 S ULPHUR OF ALL KINDS, OTHER THAN SUBLIMED

SULPHUR, PRECIPITATED SULPHUR AND COLLODIAL
SULPHUR
2503 00 - Sulphur of all kinds, other than sublimed
sulphur, precipitated sulphur and collodial
sulphur :
2503 00 10 --- Sulphur recovered as by-product in refining kg. 10% -
of crude oil
2503 00 90 --- Other kg. 10% -
2504 NATURAL GRAPHITE

2504 10 - In powder or in flakes :
2504 10 10 --- Graphite, crystalline kg. 10% 10%
2504 10 20 --- Graphite, amorphous kg. 10% 10%
2504 10 90 --- Other kg. 10% 10%
2504 90 - Other :
2504 90 10 --- Graphite, micronised kg. 10% 10%
2504 90 90 --- Other kg. 10% 10%
(1) (2) (3) (4) (5)

2505 NATURAL SANDS OF ALL KINDS, WHETHER OR
NOT COLOURED, OTHER THAN METAL - BEARING
SANDS OF C HAPTER 26
2505 10 - Silica sands and quartz sands:
--- Silica sands :
2505 10 11 ---- Processed (white) kg. 10% -
2505 10 12 ---- Processed (brown) kg. 10% -
2505 10 19 ---- Other kg. 10% -
2505 10 20 --- Quartz sands kg. 10% -
2505 90 00 - Other kg. 10% -
2506 QUARTZ ( OTHER THAN NATURAL SANDS);

QUARTZITE, WHETHER OR NOT ROUGHLY
TRIMMED OR MERELY CUT, BY SAWING OR
OTHERWISE , INTO BLOCKS OR SLABS OF A
RECTANGULAR ( INCLUDING SQUARE) SHAPE
2506 10 - Quartz:
2506 10 10 --- In lumps kg. 10% -
2506 10 20 --- In powder kg. 10% -
2506 20 - Quartzite :
2506 20 10 --- In lumps kg. 10% -
2506 20 20 --- In powder kg. 10% -
2506 20 90 --- Other kg. 10% -
2507 K AOLIN AND OTHER KAOLINIC CLAYS, WHETHER

OR NOT CALCINED
2507 00 - Kaolin and other kaolinic clays, whether
or not calcined :
2507 00 10 --- Crude kg. 10% -
--- Other:
2507 00 21 ---- Pharmaceutical grade kg. 10% -
2507 00 22 ---- Ceramic grade kg. 10% -
2507 00 29 ---- Other kg. 10% -
2508 O THER (NOT INCLUDING EXPANDED CLAYS

CLAYS
OF HEADING 6806), ANDALUSITE , KYANITE AND
SILLIMANITE , WHETHER OR NOT CALCINED; MULLITE ;
CHAMOTTE OR DINAS EARTHS
2508 10 - Bentonite :
2508 10 10 --- Crude kg. 10% -
2508 10 90 --- Other (includes processed and ground) kg. 10% -
2508 30 - Fire clay :

2508 30 10 --- Non-plastic kg. 10% -
2508 30 20 --- Semi-plastic kg. 10% -
(1) (2) (3) (4) (5)

2508 30 30 --- Plastic kg. 10% -
2508 30 90 --- Other kg. 10% -
2508 40 - Other clays :
2508 40 10 --- Ball clay kg. 10% -
2508 40 20 --- Earth clay kg. 10% -
2508 40 90 --- Other kg. 10% -
2508 50 - Andalusite, kyanite and sillimanite:
2508 50 10 --- Andalusite kg. 10% -
--- Kyanite :
2508 50 21 ---- Crude, other than calcined kg. 10% -
2508 50 22 ---- Processed, other than calcined (washed or kg. 10% -
ground or screened or beneficiated)
2508 50 23 ---- Calcined kg. 10% -
--- Sillimanite :
2508 50 31 ---- Lumps kg. 10% -
2508 50 32 ---- Fines (including sand) kg. 10% -
2508 50 39 ---- Other kg. 10% -
2508 60 00 - Mullite kg. 10% -
2508 70 00 - Chamotte or dinas earths kg. 10% -
2509 00 00 CHALK kg. 10% -
2510 NATURAL CALCIUM PHOSPHATES , NATURAL

ALUMINIUM CALCIUM PHOSPHATES AND
PHOSPHATIC CHALK
2510 10 - Unground :
2510 10 10 --- Natural calcium phosphate kg. 5% -
2510 10 20 --- Natural aluminium calcium phosphate kg. 5% -
2510 10 30 --- Natural calcium phosphate apatite kg. 5% -
2510 10 90 --- Other kg. 5% -
2510 20 - Ground :
2510 20 10 --- Natural calcium phosphates kg. 5% -
2510 20 20 --- Natural aluminium calcium phosphate kg. 5% -
2510 20 30 --- Natural calcium phosphates apatite kg. 5% -
2510 20 90 --- Other kg. 5% -
2511 NATURAL BARIUM SULPHATE ( BARYTES );

NATURAL BARIUM CARBONATE ( WITHERITE ),
WHETHER OR NOT CALCINED, OTHER THAN
BARIUM OXIDE OF HEADING 2816
2511 10 - Natural barium sulphate (barytes):
2511 10 10 --- Lumps kg. 10% -
2511 10 20 --- Powder kg. 10% -
2511 10 90 --- Other kg. 10% -
2511 20 00 - Natural barium carbonate (witherite) kg. 10% -
(1) (2) (3) (4) (5)

2512 - S ILICEOUS FOSSIL MEALS (FOR EXAMPLE ,
KIESELGUHR , TRIPOLITE AND DIATOMITE)
AND SIMILAR SILICEOUS EARTHS, WHETHER
OR NOT CALCINED, OF AN APPARENT SPECIFIC
GRAVITY OF 1 OR LESS
2512 00 - Siliceous fossil meals (for example, kieselguhr,
tripolite and diatomite) and similar siliceous
earths, whether or not calcined, of an
apparent specific gravity of 1 or less :
2512 00 10 --- Kieselguhr kg. 10% -
2512 00 20 --- Tripolite kg. 10% -
2512 00 30 --- Diatomite kg. 10% -
2512 00 90 --- Other kg. 10% -
2513 PUMICE STONES; EMERY; NATURAL CORUNDUM,

NTURAL GARNET AND OTHER NATRUAL ABRASIVES ,
WHETHER OR NOT HEAT-TREATED
2513 10 00 - Pumice stone kg. 10% -
2513 20 - Emery, natural corundum, natural garnet
and other natural abrasives :
2513 20 10 --- Emery kg. 10% -
2513 20 20 --- Natural corundum kg. 10% -
2513 20 30 --- Natural garnet kg. 10% -
2513 20 90 --- Other kg. 10% -
2514 00 00 SLATE, WHETHER OR NOT ROUGHLY TRIMMED kg. 10% -

OR MERELY CUT, BY SAWING OR OTHERWISE ,
INTO BLOCKS OR SLABS OF A RECTANGULAR
( INCLUDING SQUARE) SHAPE
2515 M ARBLE , TRAVERTINE, ECAUSSINE AND OTHER

CALCAREOUS MONUMENTAL OR BUILDING
STONE OF AN APPARENT SPECIFIC GRAVITY
OF 2.5 OR MORE, AND ALABASTER , WHETHER
OR NOT ROUGHLY TRIMMED OR MERELY CUT,
BY SAWING OR OTHERWISE , INTO BLOCKS
OR SLABS OF A RECTANGULAR ( INCLUDING
SQUARE) SHAPE
- Marble and travertine :
2515 11 00 -- Crude or roughly trimmed kg. 40% -
2515 12 -- Merely cut, by sawing or otherwise, into
blocks or slabs of a rectangular (including
square) shape :
2515 12 10 --- Blocks kg. 40% -
2515 12 20 --- Slabs kg. 40% -
(1) (2) (3) (4) (5)

2515 12 90 --- Other kg. 40% -
2515 20 - Ecaussine and other calcareous monumental
or building stone; alabaster :
2515 20 10 --- Alabaster kg. 10% -
2515 20 90 --- Other kg. 10% -
2516 GRANITE, PORPHYRY, BASALT, SANDSTONE

AND OTHER MONUMENTAL OR BUILDING
STONE, WHETHER OR NOT ROUGHLY TRIMMED
OR MERELY CUT, BY SAWING OR OTHERWISE ,
INTO BLOCKS OR SLABS OF A RECTANGULAR
( INCLUDING SQUARE) SHAPE
- Granite :
2516 11 00 -- Crude or roughly trimmed kg. 40% -
2516 12 00 -- Merely cut, by sawing or otherwise, into kg. 40% -
blocks or slabs of a rectangular (including
square) shape
2516 20 00 - Sandstone kg. 10% -
2516 90 - Other monumental or building stone :
2516 90 10 --- Pakur stone kg. 10% -
2516 90 20 --- Stone boulders kg. 10% -
2516 90 90 --- Other kg. 10% -
2517 P EBBLES , 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 2515 OR 2516, WHETHER OR NOT HEAT-
TREATED
2517 10 - Pebbles, gravel, broken or crushed stone,

of a kind commonly used for concrete
aggregates, for road metalling or for railway
or other ballast, shingle and flint, whether
or not heat-treated :
2517 10 10 --- Pakur stone, crushed or broken kg. 10% -

2517 10 20 --- Flint kg. 10% -
2517 10 90 --- Other kg. 10% -
2517 20 00 - Macadam of slag, dross or similar kg. 10% -
industrial waste, whether or not
(1) (2) (3) (4) (5)

incorporating the materials cited in
sub-heading 2517 10
2517 30 00 - Tarred macadam kg. 10% -
- Granules, chippings and powder, of stone
of heading 2515 or 2516, whether or not
heat treated :
2517 41 00 -- Of marble kg. 10% -
2517 49 00 -- Other kg. 10% -
2518 D OLOMITE , WHETHER OR NOT CALCINED OR

SINTERED , INCLUDING DOLOMITE ROUGHLY
RECTANGULAR ( INCLUDING SQUARE) SHAPE ;
2518 10 00 - Dolomite not calcined or sintered kg. 10% -
2518 20 00 - Calcined or sintered dolomite kg. 10% -
2519 NATURAL MAGNESIUM CARBONATE ( MAGNESITE );

FUSED MAGNESIA ; DEAD - BURNED ( SINTERED )
MAGNESIA , WHETHER OR NOT CONTAINING SMALL
QUANTITIES OF OTHER OXIDES ADDED BEFORE
SINTERING ; OTHER MAGNESIUM OXIDE, WHETHER
OR NOT PURE
2519 10 00 - Natural magnesium carbonate (magnesite) kg. 10% -
2519 90 - Other:
2519 90 10 --- Fused magnesia (natural) kg. 10% -
2519 90 20 --- Dead-burnt (sintered) magnesia kg. 10% -
2519 90 30 --- Magnesium calcined (other than dead-burnt) kg. 10% -
not elsewhere specified or included
2519 90 40 --- Magnesium oxide kg. 10% -
2519 90 90 --- Other kg. 10% -
2520 G YPSUM ; A NHYDRITE ; PLASTERS ( CONSISTING OF

CALCINED GYPSUM OR CALCIUM SULPHATE) WHETHER
OR NOT COLOURED, WITH OR WITHOUT SMALL
QUANTITIES OF ACCELERATORS OR RETARDERS
2520 10 - Gypsum; anhydrite :

2520 10 10 --- Natural kg. 10% -
2520 10 20 --- Marine kg. 10% -
2520 10 90 --- Other kg. 10% -
2520 20 - Plasters:
(1) (2) (3) (4) (5)

2520 20 10 --- Calcined kg. 10% -
2520 20 90 --- Other kg. 10% -
2521 - L IMESTONE FLUX; LIMESTONE AND OTHER

CALCAREOUS STONES, OF A KIND USED FOR
THE MANUFACTURE OF LIME OR CEMENT
2521 00 - Limestone flux; limestone and other
calcareous stones, of a kind used for the
manufacture of lime or cement:
2521 00 10 --- Limestone flux (L.D., below 1% SiO2) kg. 10% -
2521 00 90 --- Other kg. 10% -
2522 Q UICKLIME , SLAKED LIME AND HYDRAULIC

LIME , OTHER THAN CALCIUM OXIDE AND
HYDROXIDE OF HEADING 2825
2522 10 00 - Quicklime kg. 10% -
2522 20 00 - Slaked lime kg. 10% -
2522 30 00 - Hydraulic lime kg. 10% -
2523 PORTLAND CEMENT, ALUMINOUS CEMENT ,

SLAG CEMENT , SUPERSULPHATE CEMENT AND
SIMILAR HYDRAULIC CEMENTS , WHETHER OR
NOT COLOURED OR IN THE FORM OF CLINKERS
2523 10 00 - Cement clinkers kg. 10% -
- Portland cement:
2523 21 00 -- White cement, whether or not artificially kg. 10% -
coloured
2523 29 -- Other :
2523 29 10 --- Ordinary portland cement, dry kg. 10% -
2523 29 20 --- Ordinary portland cement, coloured kg. 10% -
2523 29 30 --- Portland pozzolana Cement kg. 10% -
2523 29 40 --- Portland slag cement kg. 10% -
2523 29 90 --- Other kg. 10% -
2523 30 00 - Aluminous cement kg. 10% -
2523 90 - Other hydraulic cements:
2523 90 10 --- Sagol; ashmoh kg. 10% -
2523 90 20 --- High alumina refractory cement kg. 10% -
2523 90 90 --- Other kg. 10% -
2524 A SBESTOS
2524 10 10 - Crocidolite kg. 10% -
2524 90 - Other
--- In rock form:
2524 90 11 ---- Chrysotile kg. 10% -
(1) (2) (3) (4) (5)

2524 90 12 ---- Amphibole kg. 10% -
2524 90 13 ---- Crysolite kg. 10% -
2524 90 14 ---- Amosite kg. 10% -
2524 90 19 ---- Other kg. 10% -
--- Fibre raw, beaten or washed or graded to
length :
2524 90 21 ---- Chrysotile kg. 10% -
2524 90 22 ---- Amphibole kg. 10% -
2524 90 23 ---- Crysolite kg. 10% -
2524 90 24 ---- Amosite kg. 10% -
2524 90 29 ---- Other kg. 10% -
--- Flakes or powder:
2524 90 31 ---- Chrysotile kg. 10% -
2524 90 32 ---- Amphibole kg. 10% -
2524 90 33 ---- Crysolite kg. 10% -
2524 90 34 ---- Amosite kg. 10% -
2524 90 39 ---- Other: kg. 10% -
--- Other:
2524 90 91 ---- Waste kg. 10% -
2524 90 99 ---- Other kg. 10% -
2525 MICA, INCLUDING SPLITTINGS ; MICA WASTE

2525 10 - Crude mica and mica rifted into sheets
or splittings:
2525 10 10 --- Mica blocks kg. 10% -
2525 10 20 --- Condensor films trimmed but not cut to kg. 10% -
shape
2525 10 30 --- Mica splittings, book form kg. 10% -
2525 10 40 --- Mica splittings, loose kg. 10% -
2525 10 90 --- Other kg. 10% -
2525 20 - Mica powder :
2525 20 10 --- Mica flakes, 2.20 mesh kg. 10% -
2525 20 20 --- Mica powder, dry ground kg. 10% -
2525 20 30 --- Mica powder, micronised kg. 10% -
2525 20 40 --- Mica powder, wet ground kg. 10% -
2525 20 50 --- Mica powder, calcined kg. 10% -
2525 20 90 --- Other kg. 10% -
2525 30 - Mica waste :
2525 30 10 --- Mica mine scrap and waste kg. 10% -
2525 30 20 --- Mica factory scrap kg. 10% -
2525 30 30 --- Mica cuttings book form kg. 10% -
2525 30 90 --- Other kg. 10% -
2526 NATURAL STEATITE, WHETHER OR NOT ROUGHLY

(1) (2) (3) (4) (5)

RECTANGULAR ( INCLUDING SQUARE) SHAPE ;
TALC
2526 10 - Not crushed, not powdered :
2526 10 10 --- Steatite (soap stone, etc.) block kg. 10% -
2526 10 20 --- Steatite (soap stone, etc.) lumps kg. 10% -
2526 10 90 --- Other kg. 10% -
2526 20 00 - Crushed or powdered kg. 10% -
2528 NATURAL BORATES AND CONCENTRATES THEREOF

(WHETHER OR NOT CALCINED), BUT NOT INCLUDING
B O RAT E S S E PA R AT E D F R OM N ATUR AL B RIN E ;
NATURAL BORIC ACID CONTAINING NOT MORE THAN
85% OF H3BO3 CALCULATED ON THE DRY WEIGHT

2528 00 - Natural borates and concentrates thereof (Whether
or not calcined), but not including borates separated
from natural brine; natural boric acid containing not
more than 85 % of H3BO3 calculated on the dry
weight:
2528 00 10 --- Natural sodium borates and concentrates thereof kg. 10% -
(whether or not calcined)
2528 00 20 --- Natural boric acid containing not more than 85% kg. 10% -
of H3BO3 ( calculated on the dry weight )
2528 00 30 --- Natural calcium borates and concentrates thereof kg. 10% -
(whether or not calcined)
2528 00 90 --- Other kg. 10% -
2529 FELDSPAR; LEUCITE ; NEPHELINE AND

NEPHELINE SYENITE ; FLUORSPAR
2529 10 - Feldspar :
2529 10 10 --- Lumps kg. 10% -
2529 10 20 --- Powder kg. 10% -
- Fluorspar :
2529 21 00 -- Containing by weight 97% or less of kg. 10% -
calcium fluoride
2529 22 00 -- Containing by weight more than 97% of kg. 10% -
calcium fluoride
2529 30 00 - Leucite; nepheline and nepheline syenite kg. 10% -
2530 MINERAL SUBSTANCES NOT ELSEWHERE

2530 10 - Vermiculite, perlite and chlorites,
unexpanded :
2530 10 10 --- Vermiculite kg. 10% -
(1) (2) (3) (4) (5)

2530 10 20 --- Perlite kg. 10% -
2530 10 90 --- Others (including powder) kg. 10% -
2530 20 00 - Kieserite, epsomite (natural magnesium kg. 10% -
sulphates)
2530 90 - Other :
2530 90 10 --- Meerschaum (whether or not in polished kg. 10% -
pieces) and amber agglomerated; meerachaum
and agglomerated amber in plates, rods, etc.,
not worked after moulding jet
2530 90 20 --- Natural arsenic sulphides (such as orpiment) kg. 10% -
2530 90 30 --- Calcite kg. 10% -
2530 90 40 --- Ores and concentrates of rare earth metals kg. 10% -
2530 90 50 --- Wollastonite kg. 10% -
2530 90 60 --- Earth colour ochre, crude kg. 10% -
2530 90 70 --- Other processed earth colour ochre kg. 10% -
--- Other :
2530 90 91 ---- Strontium sulphate (natural ore) kg. 10% -
2530 90 99 ---- Other kg. 10% -
CHAPTER 26
Ores, slag and ash
NOTES:
(a) slag or similar industrial waste prepared as macadam (heading 2517);
(b) natural magnesium carbonate (magnesite), whether or not calcined (heading 2519 ) ;
(c) sludges from the storage tanks of petroleum oils, consisting mainly of such oils (2710 ) ;
(d) basic slag of Chapter 31;
(e) slag wool, rock wool or similar mineral wools (heading 6806);
(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 7112); or
(g) copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
2. For the purposes of headings 2601 to 2617, the term ―ores‖ means minerals of mineralogical species
actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of
the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 2601
to 2617 do not, however, include minerals which have been submitted to processes not normal to the
metallurgical industry.
3. Heading 2620 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 manucture of chemical compounds of metals, excluding ash and residues from the incineration
of municipal waste (heading 2621); 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.
SUB-HEADING NOTES :
1. For the purposes of sub-heading 2620 21, ―leaded gasoline sludges and leaded anti- knock compound
sludges‖ mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds
(for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.
2. Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the
extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified
in sub-heading 2620 60.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
2601 IRON ORES AND CONCENTRATES,
INCLUDING ROASTED IRON PYRITES
- Iron ores and concentrates, other
than roasted iron pyrites :
2601 11 -- Non-agglomerated :
--- Iron ore lumps (60% Fe or more)
2601 11 11 ---- 60% Fe or more but below 62% Fe kg. 10% -
2601 11 19 ---- 65% Fe and above kg. 10% -

--- Iron ore lumps (below 60% Fe, including
black iron ore containing upto 10% Mn)
2601 11 21 ---- below 55% Fe kg. 10% -
--- Iron ore fines (62% Fe or more )
2601 11 39 ---- 65% Fe and above kg. 10% -
--- Iron ore Fines (below 62% Fe)
2601 11 41 ---- below 55% Fe kg. 10% -
2601 11 50 --- Iron ore concentrate kg. 10% -
2601 11 90 --- Others kg. 10% -
2601 12 -- Agglomerated :
2601 12 10 --- Iron ore pellets kg. 5% -
2601 12 90 --- Other kg. 5% -
2601 20 00 - Roasted iron pyrites kg. 5% -
2602 M ANGANESE ORES AND CONCENTRATES,

INCLUDING FERRUGINOUS MANGANESE ORES
AND CONCENTRATES WITH A MANGANESE
CONTENT OF 20% OR MORE, CALCULATED ON
THE DRY WEIGHT
2602 00 - Manganese ores and concentrates, including
ferruginous manganese ores and concentrates
with a manganese content of 20% or more,
calculated on the dry weight :
2602 00 10 --- Manganese ore (46% or more) kg. 5% -
(1) (2) (3) (4) (5)

2602 00 20 --- Manganese ore (44% or more but kg. 5% -
below 46%)
2602 00 30 --- Manganese ore (40% or more but kg. 5% -
below 44%)
2602 00 40 --- Manganese ore (35% or more kg. 5% -
but below 40%)
2602 00 50 --- Manganese ore (30% or more kg. 5% -
but below 35%)
2602 00 60 --- Ferruginous (10% or more kg. 5% -
but below 30%)
2602 00 70 --- Manganese ore sinters, agglomerated kg. 5% -
2602 00 90 --- Other kg. 5% -
2603 00 00 C OPPER ORES AND CONCERTRATES kg. 5% -
2604 00 00 NICKEL ORES AND CONCENTRATES kg. 5% -
2605 00 00 COBALT ORES AND CONCENTRATES kg. 5% -
2606 A LUMINIUM ORES AND CONCENTRATES

2606 00 - Aluminium ores and concentrates :
2606 00 10 --- Bauxite (natural), not calcined kg. 5% -
2606 00 20 --- Bauxite (natural), calcined kg. 5% -
2606 00 90 --- Other aluminium ores and concentrates kg. 5% -
2607 00 00 LEAD ORES AND CONCENTRATES kg. 5% -
2608 00 00 ZINC ORES AND CONCENTRATES kg. 5% -

2609 00 00 TIN ORES AND CONCENTRATES kg. 5% -
2610 C HROMIUM ORES AND CONCENTRATES

2610 00 - Chromium ores and concentrates :
2610 00 10 --- Chrome ore lumps, containing 47% Cr2O3 kg. 5% -
and above
2610 00 20 --- Chrome ore lumps, containing 40% or more kg. 5% -
but less than 47% Cr2O3
2610 00 30 --- Chrome ore lumps below 40% Cr2O3 kg. 5% -
2610 00 40 --- Chrome ore friable and concentrates fixes kg. 5% -
containing 47% Cr2O3 and above
2610 00 90 --- Other kg. 5% -
2611 00 00 T UNGSTEN ORES AND CONCENTRATES kg. 5% -
2612 URANIUM OR THORIUM ORES AND

CONCENTRATES
(1) (2) (3) (4) (5)

2612 10 00 - Uranium ores and concentrates kg. 5% -
2612 20 00 - Thorium ores and concentrates kg. 5% -
2613 MOLYBDENUM ORES AND CONCENTRATES

2613 10 00 - Roasted kg. 5% -
2613 90 00 - Other kg. 5% -
2614 - TITANIUM ORES AND CONCEN TRATES

2614 00 - Titanium ores and concentrates :
2614 00 10 --- Ilmenite, unprocessed kg. 5% -
2614 00 20 --- Ilmenite, upgraded (beneficiated ilmenite kg. 5% -
including ilmenite ground)
--- Rutile :
2614 00 31 ---- Rare earth oxides including rutile sand kg. 5% -
2614 00 39 ---- Other kg. 5% -
2614 00 90 --- Other kg. 5% -
2615 N IOBIUM , TANTALUM, VANADIUM OR

ZIRCONIUM ORES AND CONCENTRATES
2615 10 00 - Zirconium ores and concentrates kg. 5% -
2615 90 - Other :
2615 90 10 --- Vanadium ores and concentrates kg. 5% -
2615 90 20 --- Niobium or tantalum ores and concentrates kg. 5% -
2616 P RECIOUS METAL ORES AND CONCENTRATES

2616 10 00 - Silver ores and concentrates kg. 5% -
2616 90 - Other :
2616 90 10 --- Gold ores and concentrates kg. 5% -
2616 90 90 --- Other kg. 5% -
2617 O THER ORES AND CONCENTRATES

2617 10 00 - Antimony ores and concentrates kg. 5% -
2617 90 00 - Other kg. 5% -
2618 00 00 GRANULATED SLAG (SLAG SAND) FROM THE kg. 5% -

MANUFACTURE OF IRON OR STEEL
2619 SLAG, DROSS ( OTHER THAN GRANULATED SLAG),

SCALINGS AND OTHER WASTE FROM THE
MANUFACTURE OF IRON OR STEEL
2619 00 - Slag, dross (other than granulated slag),
scalings and other waste from the
manufacture of iron or steel :
2619 00 10 --- Converted slag (scull) of blast furnace kg. 5% -
(1) (2) (3) (4) (5)

2619 00 90 --- Other kg. 5% -
2620 SLAG, ASH AND RESIDUES ( OTHER THAN FROM THE

MANUFACTURE OF IRON OR STEEL ), CONTAINING
ARSENIC, METALS OR THEIR COMPOUNDS
- Containing mainly zinc :
2620 11 00 -- Hard zinc spelter kg. 10% -
2620 19 -- Other:
2620 19 10 --- Zinc dross kg. 10% -
2620 19 90 --- Other kg. 10% -
- Containing mainly lead :
2620 21 00 -- Leaded gasoline sludges and leaded kg. 5% -
anti-knock compound sludges
2620 29 - - Other:
2620 29 10 --- Lead dross kg. 5% -
2620 29 90 --- Other kg. 5% -
2620 30 - Containing mainly copper :
2620 30 10 --- Brass dross kg. 10% -
2620 30 90 --- Other kg. 10% -
2620 40 - Containing mainly aluminium:
2620 40 10 --- Aluminium dross kg. 5% -
2620 40 90 --- Other kg. 5% -
2620 60 00 - Containing arsenic, mercury, thallium or kg. 5% -
their mixtures, of a kind used for the
extraction of arsenic or those metals or for the
manufacture of their chemical compounds
- Other :
2620 91 00 -- Containing antimony , beryllium, cadmium, kg. 5% -
chromium or their mixtures
2620 99 00 -- Other kg. 5% -
2621 O THER SLAG AND ASH, INLCUDING SEAWEED

ASH ( KELP ); ASH AND RESIDUES FROM THE
INCINERATION OF MUNICIPAL WASTE
2621 10 00 - Ash and residues from the incineration of kg. 5% -
municipal waste
2621 90 00 - Other kg. 5% -
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 2711;
(b) medicaments of heading 3003 or 3004; or
(c) mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.
2. References in heading 2710 to ―petroleum oils and oils obtained from bituminous minerals‖ include not
only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting
mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic
constituents exceeds that of the aromatic constituents.
However, the references do not include liquid synthetic polyolefins of which less than 60% by volume
distils at 3000C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter
39).
3. For the purposes of heading 2710, ―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 high concentration
of additives (for example, chemicals) used in the manufacture of the primary products ; and
(c) such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil
spills, storage tank washings, or from the use of cutting oils for machining operations.
SUB-HEADING NOTES :
1. For the purposes of sub-heading 2701 11 ―anthracite‖ means coal having a volatile matter limit (on a dry,
mineral-matter-free basis) not exceeding 14%.
2. For the purposes of sub-heading 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 tariff items 2707 10 00, 2707 20 00, 2707 30 00 and 2707 40 00, 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 sub-heading 2710 12, "light oils and preparations"are those of which 90 % or
more by volume (including losses) distil at 210 °C according to the ISO 3405 method (equivalent to the ASTM
D 86 method).
5. For the purposes of the sub-headings of heading 2710, the term ―biodiesel‖ means mono-alkyl esters
of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or
not used.
In this Chapter, reference to any standard of the Bureau of Indian Standards refers to the last published
version of that standard.
Illustration : IS 1459 refers to IS 1459: 2018 and not to IS 1459: 1974
(a) ―motor spirit‖ means any hydrocarbon oil (excluding crude mineral oil) which has its flash point
below 250C and which either by itself or in admixture with any other substance, is suitable for use as fuel in
spark ignition engines. ―Special boiling point spirits (tariff item Nos. 2710 12 11, 2710 12 12 and 2710 12
13)‖ means light oils, as defined in Sub-heading Note 4, not containing any anti-knock preparations , and
with a difference of not more than 600C between the temperatures at which 5% and 90% by volume (
including losses) distil;
(b) ―natural gasoline liquid (NGL)‖ is a low–boiling liquid petroleum product extracted from Natural
Gas;
(c) ―superior kerosine oil (SKO)‖ means any hydrocarbon oil conforming to the Indian Standards
Specification of Bureau of Indian Standards IS : 1459-1974 (Reaffirmed in the year 1996);
(d) ―aviation turbine fuel (ATF)‖ means any hydrocarbon oil conforming to the Indian Standards
Specification of Bureau of Indian Standards IS : 1571:1992:2000;
(e) ―high speed diesel (HSD)‖ means any hydrocarbon oil conforming to the Indian Standards
Specification of Bureau of Indian Standards IS: 1460:2005;
(f) ―light diesel oil (LDO)‖ means any hydrocarbon oil conforming to the Indian Standards Specification
of Bureau of Indian Standards IS: 15770:2008;
(g) ―fuel oil‖ means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of
Indian Standards IS:1593:1982 (Reaffirmed in the year 1997);
(h) ―lubricating oil‖ means any oil, which is ordinarily used, for lubrication, excluding any hydrocarbon
oil, which has its flash point below 93.30 Centigrade;
(i) ―jute batching oil‖ and ―textile oil‖ are hydrocarbon oils which have their flash point at or above
93.30C, and is ordinarily used for the batching of jute or other textile fibres;
(j) the expression ―petroleum jelly crude‖ (tariff item Nos. 2712 10 10) shall be taken to apply to
petroleum jelly of a natural colour higher than 4.5 by the ASTM D 1500 method;
(k) for the purposes of these additional notes, the tests prescribed have the meaning hereby assigned
to them:
(1) ―Flash Point‖ shall be determined in accordance with the test prescribed in this behalf in the
rules made under the Petroleum Act, 1934 (30 of 1934);
(2) ―Smoke Point‖ shall be determined in the apparatus known as the Smoke Point Lamp in the
manner indicated in the Indian Standards Institution specification IS:1448 (p. 31)-1967 as for the time
being in force;
(3) ―Final Boiling Point‖ shall be determined in the manner indicated in the Indian Standards
Institution specification IS:1448 (p.18)-1967 as for the time being in force;
(4) ―Carbon Residue‖ shall be determined in the apparatus known as Ramsbottom Carbon
Residue Apparatus in the manner indicated in the Indian Standards Institution specification IS:1448
(p.8)-1967 as for the time being in force;
(5) ―Colour Comparision Test‖ shall be done in the following manner, namely :
(i) first prepare a five per cent. weight by volume solution of Potassium Iodine (analytical
reagent quality) in distilled water;
(ii) to this, add Iodine (analytical reagent quality) in requisite amount to prepare an
exactly 0.04 normal Iodine solution;
(iii) thereafter, compare the colour of the mineral oil under test with the Iodine solution
so prepared.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
2701 - COAL; B RIQUETTES , OVOIDS AND SIMILAR
SOLID FUELS MANUFACTURED FROM COAL
- Coal, whether or not pulverised, but not
agglomerated :
2701 11 00 -- Anthracite kg. 10% -
2701 12 00 -- Bituminous coal kg. 10% -
2701 19 -- Other coal:
2701 19 10 --- Coking coal kg. 10% -
2701 19 20 --- Steam coal kg. 10% -
2701 19 90 --- Other kg. 10% -
2701 20 - Briquettes, ovoids and similar solid fuels
manufactured from coal :
2701 20 10 --- Anthracite agglomerated kg. 10% -
2701 20 90 --- Other kg. 10% -
2702 L IGNITE , WHETHER OR NOT AGGLOMERATED,

EXCLUDING JET
2702 10 00 - Lignite, whether or not pulverised, but not kg. 10% -
agglomerated
2702 20 00 - Agglomerated lignite kg. 10% -
2703 - PEAT ( INCLUDING PEAT LITTER ), WHETHER OR

NOT AGGLOMERATED
2703 00 - Peat (including peat litter), whether or not
agglomerated :
2703 00 10 --- Peat whether or not compressed into bales, kg. 10% -
but not agglomerated
2703 00 90 --- Other kg. 10% -
2704 - COKE AND SEMI - COKE OF COAL, OF LIGNITE

OR OF PEAT, WHETHER OR NOT AGGLOMERATED;
RETORT CARBON
2704 00 - Coke and semi-coke of coal, of lignite
or of peat, whether or not agglomerated;
retort carbon :
2704 00 10 --- Retort carbon (gas carbon) kg. 10% -
(1) (2) (3) (4) (5)

2704 00 20 --- Coke and semi-coke of lignite or of peat kg. 10% -
2704 00 30 --- Hard coke of coal kg. 10% -
2704 00 40 --- Soft coke of coal kg. 10% -
2704 00 90 --- Other kg. 10% -
2705 00 00 COAL GAS, WATER GAS, PRODUCER GAS AND kg. 10% -
SIMILAR GASES, OTHER THAN PETROLEUM
GASES AND OTHER GASEOUS HYDROCARBONS
2706 - TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM

PEAT AND OTHER MINERAL TARS, WHETHER OR
NOT DEHYDRATED OR PARTIALLY DISTILLED ,
INCLUDING RECONSTITUTED TARS
2706 00 - Tar distilled from coal, from lignite or
from peat and other mineral tars, whether
or not dehydrated or partially distilled,
including reconstituted tars :
2706 00 10 --- Coal tar kg. 10% -
2706 00 90 --- Other kg. 10% -
2707 OILS AND OTHER PRODUCTS OF THE DISTILLATION

OF HIGH TEMPERATURE COAL TAR; SIMILAR
PRODUCTS IN WHICH THE WEIGHT OF THE
AROMATIC CONSTITUENTS EXCEEDS THAT OF THE
NON-AROMATIC CONSTITUENTS
2707 10 00 - Benzol (benzene) kg. 10% -
2707 20 00 - Toluol (toluene) kg. 10% -
2707 30 00 - Xylol (xylenes) kg. 10% -
2707 40 00 - Naphthelene kg. 10% -
2707 50 00 - Other aromatic hydrocarbon mixtures of which kg. 10% -
65 % or more by volume (including losses) distils
at 250 °C by the ISO 3405 method (equivalent to
the ASTM D 86 method)
- Other :
2707 91 00 -- Creosote oils kg. 10% -
2707 99 00 -- Other kg. 10% -
2708 PITCH AND PITCH COKE, OBTAINED FROM COAL

TAR OR FROM OTHER MINERAL TARS
2708 10 - Pitch :
2708 10 10 --- Obtained by blending with creosote oil or kg. 10% -
other coal tar distillates
2708 10 90 --- Other kg. 10% -
2708 20 00 - Pitch coke kg. 10% -
(1) (2) (3) (4) (5)

* 2709 PETROLEUM OILS AND OILS OBTAINED FROM
BITUMINOUS MINERALS, CRUDE
2709 00 -- PETROLEUM OILS AND OILS OBTAINED FROM
BITUMINOUS MINERALS, CRUDE
2709 00 10 --- P ETROLEUM CRUDE

KG. 5% -
2709 00 90 --- O THER KG. 5% -
2710 P ETROLEUM 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:
--- Naphtha:
2710 12 21 ---- Light naphtha kg. 10% -
2710 12 22 ---- Heavy naphtha kg. 10% -
2710 12 29 ---- Full range naphtha kg. 10% -
--- Solvent 60/80, solvent 50/120 and solvent 145/205
(petroleum hydrocarbon solvents) as specified under
standard IS 1745:
2710 12 31 ---- Solvent 60/80 kg. 10% -
2710 12 32 ---- Solvent 50/120 kg. 10% -
2710 12 39 ---- Solvent 145/205 kg. 10% -
--- Motor gasoline conforming to standard IS 2796,
IS 17021 or IS 17076:
2710 12 41 ---- Motor gasoline conforming to standard IS 2796 kg. 10% -
2710 12 42 ---- E 20 fuel conforming to standard IS 17021 kg. 10% -
2710 12 49 ---- M15 fuel conforming to standard IS 17076 kg. 10% -
2710 12 50 --- Aviation gasoline conforming to standard IS 1604 kg. 10% -
2710 12 90 --- Other kg. 10% -
2710 19 -- Other:
2710 19 20 --- Solvent 125/240 (petroleum hydrocarbon solvent) kg. 10% -
*w.e.f 01.04.2021
(1) (2) (3) (4) (5)

as specified under standard IS 1745
--- Kerosene intermediate and oils obtained from
kerosene intermediate:
2710 19 31 ---- Kerosene intermediate kg. 10% -
2710 19 32 ---- Kerosene conforming to standard IS 1459 kg. 10% -
2710 19 39 ---- Aviation turbine fuels, kerosene type conforming to kg. 10% -
standard IS 1571
--- Gas oil and oils obtained from gas oil:
2710 19 41 ---- Gas oil kg. 10% -
2710 19 42 ---- Vacuum gas oil kg. 10% -
2710 19 43 ---- Light diesel oil conforming to standard IS 15770 kg. 10% -
2710 19 44 ---- Automotive diesel fuel, not containing biodiesel, kg. 10% -
conforming to standard IS 1460
2710 19 49 ---- High flash high speed diesel fuel conforming to kg. 10% -
standard IS 16861
--- Fuel oils conforming to standard IS 1593:
2710 19 51 ---- Grade LV kg. 10% -
2710 19 52 ---- Grade MV1 kg. 10% -
2710 19 53 ---- Grade MV2 kg. 10% -
2710 19 59 ---- Grade HV kg. 10% -
--- Fuels (Class F) or marine fuels conforming to
standard IS 16731:
2710 19 61 ---- Distillate oil kg. 10% -
2710 19 69 ---- Residual oil kg. 10% -
--- Base oil and lubricating oil:
2710 19 71 ---- Base oil kg. 10% -
2710 19 72 ---- Engine oil (internal combustion engine crankcase oils) kg. 10% -
2710 19 73 ---- Engine oil conforming to standard IS 14234 kg. 10% -
2710 19 74 ---- Automotive gear oil conforming to standard IS 1118 kg. 10% -
2710 19 75 ---- Industrial gear oil conforming to standard IS 8406 kg. 10% -
2710 19 76 ---- General purpose machinery and spindle oils kg. 10% -
2710 19 77 ---- Turbine lubricating oil conforming to standard IS 1012 kg. 10% -
2710 19 78 ---- Other lubricating oil, conforming to any other BIS kg. 10% -
standard
2710 19 79 ---- Other lubricating oil, not conforming to any BIS kg. 10% -
standard
--- Cutting oil, hydraulic oil, industrial white oil, jute
batching oil, mineral oil for cosmetic industry,
transformer oil:
2710 19 81 ---- Cutting oil conforming to standard IS 1115 kg. 10% -
2710 19 82 ---- Cutting oil (neat) conforming to standard IS 3065 kg. 10% -
2710 19 83 ---- Hydraulic oil conforming to standard IS 3098 or kg. 10% -
IS 11656
(1) (2) (3) (4) (5)

2710 19 84 ---- Industrial white oil conforming to standard IS 1083 kg. 10% -
2710 19 85 ---- Insulating oil for transformer and circuit-breaker kg. 10% -
(transformer and circuit-breaker oils) conforming to
standard IS 335 or IS 12463
2710 19 86 ---- Mineral oil for cosmetic industry conforming to kg. 10% -
standard IS 7299
2710 19 87 ---- Jute batching oil conforming to standard IS 1758 kg. 10% -
2710 19 88 ---- Other cutting oil, hydraulic oil, industrial white oil, kg. 10% -
jute batching oil, mineral oil for cosmetic industry,
transformer oil conforming to any other BIS standard
2710 19 89 ---- Other cutting oil, hydraulic oil, industrial white oil, kg. 10% -
jute batching oil, mineral oil for cosmetic industry,
transformer oil, not conforming to any BIS standard
2710 19 90 --- Other kg. 10% -
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 --- Automotive diesel fuel, containing biodiesel, kg. 10% -
2710 20 20 --- Diesel fuel blend (B6 to B20) conforming to kg. 10% -
standard IS 16531
2710 20 90 --- Other kg. 10% -
- Waste oil :
2710 91 00 -- Containing polychlorinated biphenyls kg. 10% -
(PCBs), polychlorinated terphenyls
(PCTs) or polybrominated biphenyls (PBBs)
2710 99 00 -- Other kg. 10% -
2711 P ETROLEUM GASES AND OTHER GASEOUS

HYDROCARBONS
- Liquified :
2711 11 00 -- Natural gas kg. 10% -
2711 12 00 -- Propane kg. 10% -
2711 13 00 -- Butanes kg. 10% -
2711 14 00 -- Ethylene, propylene, butylene and butadiene kg. 10% -
2711 19 -- Other:
2711 19 10 --- LPG (for non-automotive purposes) kg. 10% -
2711 19 20 --- LPG (for automotive purposes) conforming to kg. 10% -
standard IS 14861
2711 19 90 --- Other kg. 10% -
- In gaseous state :
2711 21 00 -- Natural gas kg. 10% -
2711 29 00 -- Other kg. 10% -
2712 P ETROLEUM JELLY, PARAFFIN WAX,

MICROCRYSTALLINE PETROLEUM WAX, SLACK WAX,
OZOKERITE , LIGNITE WAX, PEAT WAX, OTHER
MINERAL WAXES, AND SIMILAR PRODUCTS OBTAINED
BY SYNTHESIS OR BY OTHER PROCESSES , WHETHER
OR NOT COLOURED
2712 10 - Petroleum jelly :
2712 10 10 --- Crude kg. 10% -
2712 10 90 --- Other kg. 10% -
2712 20 00 - Paraffin wax containing by weight less kg. 10% -
than 0.75 % of oil:
2712 90 - Other :
2712 90 10 --- Micro-crystalline petroleum wax kg. 10% -
2712 90 20 --- Lignite wax kg. 10% -
2712 90 30 --- Slack wax kg. 10% -
2712 20 40 - Paraffin wax containing by weight less kg. 10% -
than 0.75 % of oil:
2712 90 90 --- Other kg. 10% -
2713 P ETROLEUM COKE, PETROLEUM BITUMEN AND

OTHER RESIDUES OF PETROLEUM OILS OR OF OILS
OBTAINED FROM BITUMINOUS MINERALS
- Petroleum coke :
2713 11 - - Not calcined:
2713 11 10 - - - Raw petroleum coke for anode making in kg. 10% -
aluminium industry conforming to standard
IS 17049
2713 11 90 - - - Other kg. 10% -
2713 12 - - Calcined:
2713 12 10 - - - Calcined petroleum coke for anode making in kg. 10% -
aluminium industry conforming to standard
IS 17049
2713 12 90 - - - Other kg. 10% -
2713 20 00 - Petroleum bitumen kg. 10% -
2713 90 00 - Other residues of petroleum oils or of oils kg. 10% -
obtained from bituminous minerals
2714 BITUMEN AND ASPHALT, NATURAL; BITUMINOUS

OR OIL SHALE AND TAR SANDS; ASPHALTITES AND
ASPHALTIC ROCKS
2714 10 00 - Bituminous or oil shale and tar sands kg. 10% -
2714 90 - Other :
2714 90 10 --- Asphalt, natural kg. 10% -
2714 90 20 --- Bitumen, natural kg. 10% -

2714 90 30 --- Gilsonete kg. 10% -
2714 90 90 --- Other kg. 10% -
2715 - B ITUMINOUS MIXTURES BASED ON NATURAL

ON NATURAL BITUMEN , ON PETROLEUM
BITUMEN , ON MINERAL TAR OR ON MINERAL TAR
PITCH ( FOR EXAMPLE , BITUMINOUS MASTICS, CUT
BACKS)
2715 00 - Bituminous mixtures based on natural
asphalt, on natural bitumen, on petroleum
bitumen, on mineral tar or on mineral tar
pitch (for example, bituminous mastics,
cut backs) :
2715 00 10 --- Cut backs, bituminous or asphalt kg. 10% -
2715 00 90 --- Other kg. 10% -
2716 00 00 ELECTRICAL ENERGY 1000 Rs.2000 -

kWh per 1000
kwh
SECTION-VI CHAPTER-28
SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
NOTES :
1. (A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be
classified in those headings and in no other heading of this Schedule.
(B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852
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 3004, 3005, 3006, 3212, 3303, 3304, 3305,
3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be
classified in those headings and in no other heading of this Schedule.
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.
4. Where a product answers to a description in one or more of the headings in Section VI by virtue
of being described by name or function and also to heading 3827, then it is classifiable in a heading that
references the product by name or function and not under heading 3827.
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 2831),
carbonates and peroxocarbonates of inorganic bases (heading 2836), cyanides, cyanide oxides and complex
cyanides of inorganic bases (heading 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading
2842), organic products included in headings 2843 to 2846 and 2852 carbides (heading 2849), only the
following compounds of carbon are to be classified in this Chapter:
(a) oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or
complex cyanogen acids (heading 2811);
(b) halide oxides of carbon (heading 2812);
(c) carbon disulphide (heading 2813);
(d) thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates,
tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases
(heading 2842);
(e) hydrogen peroxide, solidified with urea (heading 2847), carbon oxysulphide, thiocarbonyl
halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 2853) 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 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 3206; glass frit and other glass
in the form of powder, granules or flakes, of heading 3207;
(e) artificial graphite (heading 3801); products put up as charges for fire extinguishers or put up
in fire-extinguishing grenades, of heading 3813; ink removers put up in packings for retail sale, of
heading 3824; 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 3824;
(f) precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of
such stones (headings 7102 to 7105), 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
9001).
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 2811.
5. Headings 2826 to 2842 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
2842.
(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 micro µci/g);
(e) spent (irradiated) fuel elements (cartridges) of nuclear reactors;
(f) radioactive residues whether or not usable.
The term ―isotopes‖, for the purposes of this Note and of the wording of headings 2844 and 2845,
refers to:
(g) individual nuclides, excluding, however, those existing in nature in the monoisotopic
state;
(ii) 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 artiticially
modified.
7. Heading 2853 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 forms of discs, wafers or similar forms, they fall in heading 3818.
SUB-HEADING NOTE:
For the purposes of sub-heading 2852 10, the expression ―chemically defined‖ means all organic or
inorganic compounds of mercury meeting the requirements of clauses (a) to (e) of Note 1 to Chapter 28 or
clauses ( a) to (h) of Note 1 to Chapter 29.
1. Sub-heading 2804 40 includes, liquefied or solidified gas.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
I.—CHEMICAL ELEMENTS
2801 F LUORINE , CHLORINE, BROMINE AND IODINE
2801 10 00 - Chlorine kg. 5% -
2801 20 00 - Iodine kg. 5% -
2801 30 - Fluorine; bromine :
2801 30 10 --- Fluorine kg. 5% -
2801 30 20 --- Bromine kg. 5% -
2802 SULPHUR, SUBLIMED OR PRECIPITATED;

(1) (2) (3) (4) (5)

COLLOIDAL SULPHUR
2802 00 - Sulphur, sublimed or precipitated; colloidal
sulphur :
2802 00 10 --- Sublimed sulphur kg. 5% -
2802 00 20 --- Precipitated sulphur kg. 5% -
2802 00 30 --- Colloidal sulphur kg. 5% -
2803 CARBON (CARBON BLACKS AND OTHER FORMS

OF CARBON NOT ELSEWHERE SPECIFIED OR INCLUDED)
2803 00 - Carbon (carbon blacks and other forms of
carbon not elsewhere specified or included) :
2803 00 10 --- Carbon blacks kg. 7.5% -
2803 00 20 --- Acetylene black kg. 5% -
2803 00 90 --- Other kg. 5% -
2804 HYDROGEN, RARE GASES AND OTHER NON-METALS

2804 10 00 - Hydrogen kg. 5% -
- Rare gases :
2804 21 00 -- Argon kg. 5% -
2804 29 -- Other :
2804 29 10 --- Helium kg. 5% -
2804 29 90 --- Other kg. 5% -
2804 30 00 - Nitrogen kg. 5% -
2804 40 - Oxygen :
2804 40 10 --- Medicinal grade kg. 5% -
2804 40 90 --- Other kg. 5% -
2804 50 - Boron; tellurium
2804 50 10 --- Boron kg. 5% -
2804 50 20 --- Tellurium kg. 5% -
- Silicon :
2804 61 00 -- Containing by weight not less than 99.99%
of silicon kg. 5% -
2804 69 00 -- Other kg. 5% -
2804 70 - Phosphorus :
2804 70 10 --- Phosphorus, black kg. 5% -
2804 70 20 --- Phosphorus, red kg. 5% -
2804 70 30 --- Phosphorus, white or yellow kg. 5% -
2804 80 00 - Arsenic kg. 5% -
2804 90 00 - Selenium kg. 5% -
2805 ALKALI OR ALKALINE-EARTH METALS;

RARE-EARTH METALS,SCANDIUM AND YTTRIUM,
WHETHER OR NOT INTERMIXED OR
INTERALLOYED; MERCURY
- Alkali or alkaline-earth metals :
(1) (2) (3) (4) (5)

2805 11 00 --Sodium kg. 5% -
2805 12 00 --Calcium kg. 5% -
2805 19 00 --Other kg. 5% -
2805 30 00 -Rare-earth metals, scandium and yttrium, kg. 5% -
whether or not intermixed or interalloyed
2805 40 00 - Mercury kg. 5% -
II.—INORGANIC ACIDS AND INORGANIC

OXYGEN COMPOUNDS OF NON-METALS
2806 HYDROGEN CHLORIDE (HYDROCHLORIC ACID);
CHLOROSULPHURIC ACID
2806 10 00 - Hydrogen chloride (hydrochloric acid) kg. 10% -
2806 20 00 - Chlorosulphuric acid kg. 10% -
2807 - SULPHURIC ACID; OLEUM

2807 00 Sulphuric acid; oleum :
2807 00 10 --- Sulphuric acid kg. 10% -
2807 00 20 --- Oleum kg. 10% -
2808 NITRIC ACID; SULPHONITRIC ACIDS

2808 00 - Nitric acid; sulphonitric acids :
2808 00 10 --- Nitric acid kg. 10% -
2808 00 20 --- Sulphonitric acids kg. 10% -
2809 DIPHOSPHORUS PENTAOXIDE; PHOSPHORIC ACID;

POLYPHOSPHORIC ACIDS, WHETHER OR NOT
CHEMICALLY DEFINED
2809 10 00 - Diphosphorus pentaoxide Kg 10% -
2809 20 - Phosphoric acid and polyphosphoric acids :
2809 20 10 --- Phosporic acid Kg *20% -
2809 20 20 --- Polyphosphoric acids Kg 10% -
2810 OXIDES OF BORON; BORIC ACIDS
- Oxides of boron; boric acids :
2810 00 10 --- Oxides of boron kg. 10% -
2810 00 20 --- Boric acids kg. **27.5% -
2811 OTHER INORGANIC ACIDS AND OTHER INORGANIC

OXYGEN COMPOUNDS OF NON-METALS
- Other inorganic acids :
2811 11 00 -- Hydrogen fluoride (hydrofluoric acid) kg. 10% -
2811 12 00 -- Hydrogen cyanide (hydrocyanic acid ) kg. 10% -
(1) (2) (3) (4) (5)

2811 19 -- Other :
2811 19 10 Omitted
2811 19 20 --- Hypophosphorus acid (phosphinic acid) kg. 10% -
2811 19 30 --- Acids of arsenic kg. 10% -
2811 19 40 --- Sulphonic acid kg. 10% -
2811 19 90 --- Other kg. 10% -
- Other inorganic oxygen compounds of non-metals :
2811 21 -- Carbon dioxide :
2811 21 10 --- Dry ice kg. 10% -
2811 21 90 --- Other kg. 10% -
2811 22 00 -- Silicon dioxide kg. 10% -
2811 29 -- Other :
2811 29 10 --- Arsenic pentaoxide kg. 10% -
2811 29 20 --- Arsenic trioxide kg. 10% -
2811 29 30 --- Nitrous oxide kg. 10% -
2811 29 40 --- Carbon monoxide kg. 10% -
2811 29 50 --- Sulphur trioxide (sulphuric anhydride) kg. 10% -
2811 29 90 --- Other kg. 10% -
III. — HALOGEN OR SULPHUR COMPOUNDS OF

NON-METALS
2812 HALIDES AND HALIDE OXIDES OF NON-METALS
- Chlorides and chloride oxides :
2812 11 00 -- Carbonyl dichloride (phosgene) kg. 10% -
2812 12 00 -- Phosphorous oxychloride kg. 10% -
2812 13 00 -- Phosphorous trichloride kg. 10% -
2812 14 00 -- Phosphorous pentachloride kg. 10% -
2812 15 00 -- Sulphur monochloride kg. 10% -
2812 16 00 -- Sulphur dichloride kg. 10% -
2812 17 00 -- Thionyl chloride kg. 10% -
2812 19 -- Other:
2812 19 10 --- Sulpur oxychloride kg. 10% -
2812 19 20 --- Silicon tetrachloride kg. 10% -
2812 19 30 --- Arsenous trichloride kg. 10% -
2812 19 90 --- Other kg. 10% -
2812 90 00 - Other kg. 10% -
2813 SULPHIDES OF NON-METALS; COMMERCIAL PHOSPHORUS

TRISULPHIDE
2813 10 00 - Carbon disulphide kg. 10% -
2813 90 - Other :
2813 90 10 --- Arsenic disulphide (artificial) kg. 10% -
2813 90 20 --- Commercial phosphorus trisulphide kg. 10% -
2813 90 90 --- Other kg. 10% -
(1) (2) (3) (4) (5)

IV. — INORGANIC BASES AND OXIDES,
HYDROXIDES AND PEROXIDES OF
METALS
2814 AMMONIA, ANHYDROUS OR IN AQUEOUS SOLUTION
2814 10 00 - Anhydrous ammonia kg. 5% -
2814 20 00 - Ammonia in aqueous solution kg. 5% -
2815 SODIUM HYDROXIDE (CAUSTIC SODA); POTASSIUM

HYDROXIDE (CAUSTIC POTASH); PEROXIDES OF
SODIUM OR POTASSIUM
- Sodium hydroxide (caustic soda) :
2815 11 -- Solid :
2815 11 10 --- Flakes kg. 10% -
2815 11 90 --- Other kg. 10% -
2815 12 00 -- In aqueous solution (soda lye or liquid soda) kg. 10% -
2815 20 00 - Potassium hydroxide (caustic potash) kg. 10% -
2815 30 00 - Peroxides of sodium or potassium kg. 10% -
2816 HYDROXIDE AND PEROXIDE OF MAGNESIUM;

OXIDES, HYDROXIDES
AND PEROXIDES, OF STRONTIUM OR BARIUM
2816 10 - Hydroxide and peroxide of magnesium :
2816 10 10 --- Hydroxide of magnesium kg. 10% -
2816 10 20 --- Peroxide of magnesium kg. 10% -
2816 40 00 - Oxides, hydroxides and peroxides,
of strontium or barium kg. 10% -
2817 ZINC OXIDE; ZINC PEROXIDE

2817 00 - Zinc oxide; zinc peroxide :
2817 00 10 --- Zinc oxide kg. 10% -
2817 00 20 --- Zinc peroxide kg. 10% -
2818 ARTIFICIAL CORUNDUM, WHETHER OR NOT

CHEMICALLY DEFINED;
ALUMINIUM OXIDE; ALUMINIUM HYDROXIDE
2818 10 00 - Artificial corundum, whether or not
chemically defined kg. 10% -
2818 20 - Aluminium oxide, other than artificial corundum :
2818 20 10 --- Alumina, calcined kg. 10% -
2818 20 90 --- Other kg. 10% -
2818 30 00 - Aluminium hydroxide kg. 10% -
2819 CHROMIUM OXIDES AND HYDROXIDES

2819 10 00 - Chromium trioxide kg. 10% -
2819 90 00 - Other kg. 10% -
(1) (2) (3) (4) (5)
2820 MANGANESE OXIDES

2820 10 00 - Manganese dioxide kg. 10% -
2820 90 00 - Other kg. 10% -
2821 IRON OXIDES AND HYDROXIDES; EARTH

COLOURS CONTAINING 70% OR
MORE BY WEIGHT OF COMBINED
IRON EVALUATED AS Fe2O3
2821 10 - Iron oxides and hydroxides :
2821 10 10 --- Iron oxides kg. 10% -
2821 10 20 --- Iron hydroxides kg. 10% -
2821 20 00 - Earth colours kg. 10% -
2822 COBALT OXIDES AND HYDROXIDES;

COMMERCIAL COBALT OXIDES
2822 00 - Cobalt oxides and hydroxides;
commercial cobalt oxides :
2822 00 10 --- Cobalt oxides kg. 10% -
2822 00 20 --- Cobalt hydroxides kg. 10% -
2822 00 30 --- Commercial cobalt oxides kg. 10% -
2823 TITANIUM OXIDES

2823 00 - Titanium oxides :
2823 00 10 --- Titanium dioxide kg. 10% -
2823 00 90 --- Other kg. 10% -
2824 LEAD OXIDES; RED LEAD AND ORANGE LEAD

2824 10 - Lead monoxide (litharge, massicot) :
2824 10 10 --- Litharge kg. 10% -
2824 10 20 --- Massicot kg. 10% -
2824 90 00 - Other kg. 10% -
2825 HYDRAZINE AND HYDROXYLAMINE

AND THEIR INORGANIC SALTS; OTHER
INORGANIC BASES; OTHER METAL OXIDES,
HYDROXIDES AND PEROXIDES
2825 10 - Hydrazine and hydroxylamine and
their inorganic salts :
2825 10 10 --- Hydrazine anhydrous kg. 10% -
2825 10 20 --- Hydrazine hydrate kg. 10% -
2825 10 30 --- Hydrazine sulphate kg. 10% -
2825 10 40 --- Hydroxylamine sulphate kg. 10% -
2825 10 90 --- Other kg. 10% -
2825 20 00 - Lithium oxide and hydroxide kg. 10% -
(1) (2) (3) (4) (5)

2825 30 - Vanadium oxides and hydroxides :
2825 30 10 --- Vanadium pentaoxide flakes kg. 10% -
2825 30 90 --- Other kg. 10% -
2825 40 00 - Nickel oxides and hydroxides kg. 10% -
2825 50 00 - Copper oxides and hydroxides kg. 10% -
2825 60 - Germanium oxides and zirconium dioxide :
2825 60 10 --- Germanium oxides kg. 10% -
2825 60 20 --- Zirconium dioxide kg. 10% -
2825 70 - Molybdenum oxides and hydroxides :
2825 70 10 --- Molybdenum trioxide kg. 10% -
2825 70 20 --- Molybdic acid kg. 10% -
2825 70 90 --- Other kg. 10% -
2825 80 00 - Antimony oxides kg. 10% -
2825 90 - Other :
2825 90 10 --- Tin oxide kg. 10% -
2825 90 20 --- Cadmium oxide kg. 10% -
2825 90 40 --- Calcium hydroxide kg. 10% -
2825 90 50 --- Ammonium hydroxide kg. 10% -
2825 90 90 --- Other kg. 10% -
V. — SALTS AND PEROXYSALTS, OF INORGANIC

ACIDS AND METALS
2826 FLUORIDES; FLUOROSILICATES, FLUOROALUMINATES

AND OTHER COMPLEX FLUORINE SALTS
- Fluorides :
2826 12 00 -- Of aluminium kg. 10% -
2826 19 -- Other :
2826 19 10 --- Magnesium fluoride kg. 10% -
2826 19 90 --- Other kg. 10% -
2826 30 00 - Sodium hexafluoroaluminate (synthetic cryolite) kg. 10% -
2826 90 00 - Other kg. 10% -
2827 CHLORIDES, CHLORIDE OXIDES AND

CHLORIDE HYDROXIDES; BROMIDES AND
BROMIDE OXIDES; IODIDES AND IODIDE OXIDES
2827 10 00 - Ammonium chloride kg. 10% -
2827 20 00 - Calcium chloride kg. 10% -
- Other chlorides :
2827 31 00 -- Of magnesium kg. 10% -
2827 32 00 -- Of aluminium kg. 10% -
2827 35 00 -- Of nickel kg. 10% -
2827 39 -- Other :
2827 39 20 --- Mercurous chloride kg. 10% -
(1) (2) (3) (4) (5)

2827 39 30 --- Strontium chloride kg. 10% -
2827 39 40 --- Cuprous chloride kg. 10% -
2827 39 90 --- Other kg. 10% -
- Chloride oxides and chloride hydroxides :
2827 41 -- Of copper :
2827 41 10 --- Copper oxychloride kg. 10% -
2827 41 90 --- Other kg. 10% -
2827 49 00 -- Other kg. 10% -
- Bromides and bromide oxides :
2827 51 -- Bromides of sodium or of potassium :
2827 51 10 --- Bromides of sodium kg. 10% -
2827 51 20 --- Bromides of potassium kg. 10% -
2827 59 -- Other :
2827 59 10 --- Magnesium bromide kg. 10% -
2827 59 90 --- Other kg. 10% -
2827 60 - Iodides and iodide oxides :
2827 60 10 --- Potassium iodide kg. 10% -
2827 60 20 --- Sodium iodide kg. 10% -
2827 60 90 --- Other kg. 10% -
2828 H Y P OCH L O RI T ES ; C OM M ERC IA L C ALC I UM

HYPOCHLORITES; CHLORITES; HYPOBROMITES
2828 10 - Commercial calcium hypochlorite and other
calcium hypochlorites :
2828 10 10 --- Commercial calcium hypochlorite
(bleaching paste or powder) kg. 10% -
2828 10 90 --- Other kg. 10% -
2828 90 - Other :
--- Sodium hypochlorites :
2828 90 11 ---- Bleaching paste or powder kg. 10% -
2828 90 19 ---- Other kg. 10% -
2828 90 20 --- Potassium hypochlorites kg. 10% -
2828 90 30 --- Sodium chlorite kg. 10% -
2828 90 40 --- Aluminium chlorite kg. 10% -
2828 90 50 --- Hypobromites kg. 10% -
2828 90 60 --- Bleaching paste or powder of other hypochlorites kg. 10% -
2828 90 90 --- Other kg. 10% -
2829 CHLORATES AND PERCHLORATES; BROMATES

AND PERBROMATES; IODATES AND PERIODATES
- Chlorates :
2829 11 00 -- Of sodium kg. 10% -
2829 19 -- Other :
2829 19 10 --- Barium chlorate kg. 10% -
2829 19 20 --- Potassium chlorate kg. 10% -
2829 19 30 --- Magnesium chlorate kg. 10% -
(1) (2) (3) (4) (5)

2829 19 90 --- Other kg. 10% -
2829 90 - Other :
2829 90 10 --- Perchlorates kg. 10% -
2829 90 20 --- Bromates and perbromates kg. 10% -
2829 90 30 --- Iodates and periodates kg. 10% -
2830 SULPHIDES; POLYSULPHIDES, WHETHER OR

NOT CHEMICALLY DEFINED
2830 10 00 - Sodium sulphides kg. 10% -
2830 90 - Other :
2830 90 10 --- Sulphides kg. 10% -
2830 90 20 --- Polysulphides kg. 10% -
2831 DITHIONITES AND SULPHOXYLATES

2831 10 - Of sodium :
2831 10 10 --- Sodium dithionites (sodium hydrosulphite) kg. 10% -
2831 10 20 --- Sodium sulphoxylates (including sodium kg. 10% -
formaldehyde sulphoxylate)
2831 90 - Other :
2831 90 10 --- Dithionites kg. 10% -
2831 90 20 --- Sulphoxylates kg. 10% -
2832 SULPHITES; THIOSULPHATES

2832 10 - Sodium sulphites :
2832 10 10 --- Sodium bisulphite kg. 10% -
2832 10 20 --- Sodium hydrosulphite kg. 10% -
2832 10 90 --- Other kg. 10% -
2832 20 - Other sulphites :
2832 20 10 --- Potassium metabisulphite kg. 10% -
2832 20 20 --- Magnesium sulphite kg. 10% -
2832 20 90 --- Other kg. 10% -
2832 30 - Thiosulphates :
2832 30 10 --- Sodium thiosulphate (hypo) kg. 10% -
2832 30 20 --- Magnesium thiosulphate kg. 10% -
2832 30 90 --- Other kg. 10% -
2833 SULPHATES; ALUMS; PEROXOSULPHATES (PERSULPHATES)

- Sodium sulphates :
2833 11 00 -- Disodium sulphate kg. 10% -
2833 19 -- Other :
2833 19 10 --- Sodium hydrogen sulphate (acid sulphate) kg. 10% -
2833 19 20 --- Sodium pyrosulphate kg. 10% -
2833 19 90 --- Other kg. 10% -
- Other sulphates :
2833 21 00 -- Of magnesium kg. 10% -
(1) (2) (3) (4) (5)

2833 22 -- Of aluminium :
2833 22 10 --- Aluminium sulphate (iron free) kg. 10% -
2833 22 90 --- Other kg. 10% -
2833 24 00 -- Of nickel kg. 10% -
2833 25 00 -- Of copper kg. 10% -
2833 27 00 -- Of barium kg. 10% -
2833 29 -- Other :
2833 29 10 --- Ferrous sulphate kg. 10% -
2833 29 30 --- Quinidine sulphate kg. 10% -
2833 29 40 --- Manganese sulphate kg. 10% -
2833 29 50 --- Strontium sulphate kg. 10% -
2833 29 90 --- Other kg. 10% -
2833 30 - Alums :
2833 30 10 --- Ammonium alum kg. 10% -
2833 30 20 --- Ferric ammonium alum kg. 10% -
2833 30 30 --- Potash alum kg. 10% -
2833 30 90 --- Other kg. 10% -
2833 40 00 - Peroxosulphates (persulphates) kg. 10% -
2834 NITRITES; NITRATES

2834 10 - Nitrites :
2834 10 10 --- Sodium nitrite kg. 10% -
2834 10 90 --- Other kg. 10% -
- Nitrates :
2834 21 00 -- Of potassium kg. 10% -
2834 29 -- Other :
2834 29 10 --- Strontium nitrate kg. 10% -
2834 29 20 --- Magnesium nitrate kg. 10% -
2834 29 30 --- Barium nitrate kg. 10% -
2834 29 90 --- Other kg. 10% -
2835 PHOSPHINATES (HYPOPHOSPHITES), PHOSPHONATES

(PHOSPHITES) AND PHOSPHATES; POLYPHOSPHATES,
WHETHER OR NOT CHEMICALLY DEFINED
2835 10 - Phosphinates (hypophosphites) and
phosphonates (phosphites) :
2835 10 10 --- Calcium hypophosphite kg. 10% -
2835 10 20 --- Magnesium hypophosphite kg. 10% -
2835 10 90 --- Other kg. 10% -
- Phosphates :
2835 22 00 -- Of mono-or disodium kg. 10% -
2835 24 00 -- Of potassium kg. 10% -
2835 25 00 -- Calcium hydrogenorthophosphate kg. 10% -
("dicalcium phosphate")
2835 26 -- Other phosphates of calcium :
(1) (2) (3) (4) (5)

2835 26 10 --- Calcium monobasic phosphate kg. 10% -
2835 26 20 --- Calcium tribasic phosphate kg. 10% -
2835 26 90 --- Other kg. 10% -
2835 29 -- Other :
2835 29 10 --- Magnesium phosphate, monobasic kg. 10% -
2835 29 20 --- Magnesium phosphate, dibasic kg. 10% -
2835 29 30 --- Magnesium phosphate, tribasic kg. 10% -
2835 29 40 --- Sodium hexametaphosphate kg. 10% -
2835 29 90 --- Other kg. 10% -
- Polyphosphates :
2835 31 00 -- Sodium triphosphate (sodium tripoly-phosphate) kg. 10% -
2835 39 00 -- Other kg. 10% -
2836 CARBONATES; PEROXOCARBONATES

(PERCARBONATES); COMMERCIAL AMMONIUM
CARBONATE CONTAINING AMMONIUM CARBAMATE
2836 20 - Disodium carbonate :

2836 20 10 --- Disodium carbonate, dense kg. 10% -
2836 20 20 --- Disodium carbonate, light kg. 10% -
2836 20 90 --- Other kg. 10% -
2836 30 00 - Sodium hydrogencarbonate (sodium bicarbonate) kg. 10% -
2836 40 00 - Potassium carbonates kg. 10% -
2836 50 00 - Calcium carbonate kg. 10% -
2836 60 00 - Barium carbonate kg. 10% -
- Other :
2836 91 00 -- Lithium carbonates kg. 10% -
2836 92 00 -- Strontium carbonate kg. 10% -
2836 99 -- Other :
2836 99 10 --- Percarbonates kg. 10% -
2836 99 20 --- Magnesium carbonate kg. 10% -
2836 99 30 --- Aluminium bicarbonate kg. 10% -
2836 99 90 --- Other kg. 10% -
2837 CYANIDES, CYANIDE OXIDES AND COMPLEX CYANIDES

- Cyanides and cyanide oxides :
2837 11 00 -- Of sodium kg. 10% -
2837 19 -- Other :
2837 19 10 --- Potassium cyanide kg. 10% -
2837 19 20 --- Double cyanide of potassium and sodium kg. 10% -
2837 19 90 --- Other kg. 10% -
2837 20 - Complex cyanides :
2837 20 10 --- Ammonium sulphocyanide kg. 10% -
2837 20 20 --- Potassium ferricyanide kg. 10% -
2837 20 30 --- Potassium ferrocyanide kg. 10% -
(1) (2) (3) (4) (5)

2837 20 40 --- Sodium ferrocyanide kg. 10% -
2837 20 50 --- Sodium nitroprusside (sodium nitroferricyanide) kg. 10% -
2837 20 90 --- Other kg. 10% -
2838 OMITTED
2839 SILICATES; COMMERCIAL ALKALI METAL SILICATES

- Of sodium :
2839 11 00 -- Sodium metasilicates kg. 10% -
2839 19 00 -- Other kg. 10% -
2839 90 - Other :
2839 90 10 --- Magnesium trisilicate kg. 10% -
2839 90 90 --- Other kg. 10% -
2840 BORATES; PEROXOBORATES (PERBORATES)

- Disodium tetraborate (refined borax) :
2840 11 00 -- Anhydrous kg. 10% -
2840 19 00 -- Other kg. 10% -
2840 20 - Other borates :
2840 20 10 --- Magnesium borate kg. 10% -
2840 20 90 --- Other kg. 10% -
2840 30 00 - Peroxoborates (perborates) kg. 10% -
2841 SALTS OF OXOMETALLIC OR PEROXOMETALLIC ACIDS

2841 30 00 - Sodium dichromate kg. 10% -
2841 50 - Other chromates and dichromates; peroxochromates:
2841 50 10 --- Sodium chromate kg. 10% -
2841 50 90 --- Other kg. 10% -
- Manganites, manganates and permanganates :
2841 61 00 -- Potassium permanganate kg. 10% -
2841 69 00 -- Other kg. 10% -
2841 70 - Molybdates :
2841 70 10 --- Aluminium molybdate kg. 10% -
2841 70 20 --- Sodium molybdate kg. 10% -
2841 70 90 --- Other kg. 10% -
2841 80 - Tungstates (wolframates) :
2841 80 10 --- Sodium tungstate kg. 10% -
2841 80 20 --- Magnesium tungstate kg. 10% -
2841 80 90 --- Other kg. 10% -
2841 90 00 - Other kg. 10% -
2842 OTHER SALTS OF INORGANIC ACIDS OR PEROXOACIDS,

(INCLUDING ALUMINOSILICATES, WHETHER OR NOT
CHEMICALLY DEFINED), OTHER THAN AZIDES
2842 10 00 - Double or complex silicates,
(1) (2) (3) (4) (5)

including aluminosilicates, kg. 10% -
whether or not chemically defined
2842 90 - Other :
2842 90 10 --- Arsenites and arsenates kg. 10% -
2842 90 20 --- Bichromates and dichromates kg. 10% -
2842 90 90 --- Other kg. 10% -
VI. — MISCELLANEOUS
2843 COLLOIDAL PRECIOUS METALS; INORGANIC

OR ORGANIC COMPOUNDS OF PRECIOUS METALS,
WHETHER OR NOT CHEMICALLY DEFINED; AMALGAMS
OF PRECIOUS METALS
2843 10 - Colloidal precious metals :
2843 10 10 --- Of gold kg. 10% -
2843 10 20 --- Of silver kg. 10% -
2843 10 90 --- Other kg. 10% -
- Silver compounds :
2843 21 00 -- Silver nitrate kg. 10% -
2843 29 00 -- Other kg. 10% -
2843 30 00 - Gold compounds kg. 10% -
2843 90 - Other compounds; amalgams :
--- Other compounds :
2843 90 11 ---- Sodium aurous thiosulphate kg. 10% -
2843 90 12 ---- Noble metal solutions of platinum, kg. 10% -
rhodium and palladium
2843 90 19 ---- Other kg. 10% -
2843 90 20 --- Amalgams kg. 10% -
2844 RADIOACTIVE CHEMICAL ELEMENTS AND RADIOACTIVE

ISOTOPES (INCLUDING THE FISSILE OR FERTILE
CHEMICAL ELEMENTS AND ISOTOPES) AND THEIR
COMPOUNDS; MIXTURES AND RESIDUES CONTAINING
THESE PRODUCTS
2844 10 00 - Natural uranium and its compounds; alloys, kg 10% -
dispersions (including cermets), ceramic
products and mixtures containing natural
uranium or natural uranium compounds
2844 20 00 - Uranium enriched in U235 and its compounds;
plutonium and its kg. 10% -
compounds; alloys, dispersions (including
cermets), ceramic products and mixtures
containing uranium enriched in U235, plutonium
or compounds of these products
2844 30 - Uranium depleted in U235 and its compounds;
(1) (2) (3) (4) (5)

thorium and its compounds; alloys,
dispersions (including cermets), ceramic
products and mixtures containing uranium
depleted in U235, thorium or compounds of
these products :
2844 30 10 --- Uranium depleted in U235 and thorium and
their alloys, unwrought or wrought and kg. 10% -
compounds thereof
--- Compounds of thorium or of uranium
depleted in U235 :
2844 30 21 ---- Thorium oxide kg. 10% -
2844 30 22 ---- Thorium hydroxide kg. 10% -
2844 30 23 ---- Thorium nitrate kg. 10% -
2844 30 29 ---- Other kg. 10% -
2844 30 30 --- Waste and scrap of uranium depleted in
U235 or of thorium kg. 10% -
2844 30 90 --- Other kg. 10% -
- Radioactive elements and isotopes and compounds
other than those of sub-headings2844 10, 2844 20
or 2844 30; alloys, dispersions (including cermets),
ceramic products and mixtures containing these
elements, isotopes or compounds; radioactive
residues:
2844 41 00 -- Tritium and its compounds; alloys, dispersions kg. 10% -

(including cermets), ceramic products and
mixtures containing tritium or its compounds
2844 42 00 -- Actinium-225, actinium-227, californium-253, kg. 10% -

curium-240, curium-241, curium-242, curium-
243, curium-244, einsteinium-253, einsteinium-
254, gadolinium-148, polonium-208, polonium-
209, polonium-210, radium-223, uranium-230 or
uranium-232, and their compounds; alloys,
dispersions (including cermets), ceramic products
and mixtures containing these elements or
compounds
kg. 10% -
2844 43 00 -- Other radioactive elements and isotopes and
compounds; other alloys, dispersions (including
cermets), ceramic products and mixtures
containing these elements, isotopes
2844 44 00 -- Radioactive residues kg. 10% -
2844 50 00 - Spent (irradiated) fuel elements (cartridges) of kg. 10% -
nuclear reactors
2845 ISOTOPES OTHER THAN THOSE OF HEADING 2844;

COMPOUNDS, INORGANIC OR ORGANIC, OF SUCH
ISOTOPES, WHETHER OR NOT CHEMICALLY DEFINED
2845 10 00 - Heavy water (deuterium oxide) kg. 10% -
2845 20 00 - Boron enriched in boron-10 and its compounds kg. 10% -
2845 30 00 - Lithium enriched in lithium-6 and its compounds kg. 10% -
2845 40 00 - Helium-3 kg. 10% -
2845 90 - Other :
2845 90 10 --- Nuclear fuels not elsewhere included or specified kg. 10% -
2845 90 90 --- Other kg. 10% -
2846 COMPOUNDS, INORGANIC OR ORGANIC, OF RARE-EARTH

METALS, OF YTTRIUM OR OF SCANDIUM OR OF MIXTURES
OF THESE METALS
2846 10 - Cerium compounds :
2846 10 10 --- Cerium oxides kg. 10% -
2846 10 90 --- Other kg. 10% -
2846 90 - Other :
2846 90 10 --- Rare-earth oxides not elsewhere included or kg. 10% -
specified
2846 90 20 --- Rare-earth fluorides not elsewhere included or kg. 10% -
specified
2846 90 30 --- Rare-earth chlorides not elsewhere included or kg. 10% -
specified
2846 90 90 --- Other kg. 10% -
2847 00 00 HYDROGEN PEROXIDE, WHETHER OR NOT SOLIDIFIED

WITH UREA kg. 10% -
2849 CARBIDES, WHETHER OR NOT CHEMICALLY DEFINED
2849 10 00 - Of calcium kg. 10% -
2849 20 - Of silicon :
2849 20 10 --- Carborundum kg. 10% -
2849 20 90 --- Other kg. 10% -
2849 90 - Other :
2849 90 10 --- Boron carbide kg. 10% -
2849 90 20 --- Tungsten carbide kg. 10% -
2849 90 90 --- Other kg. 10% -
2850 HYDRIDES, NITRIDES, AZIDES, SILICIDES AND BORIDES,

WHETHER OR NOT CHEMICALLY DEFINED, OTHER THAN
COMPOUNDS WHICH ARE ALSO CARBIDES OF HEADING
2849
2850 00 - Hydrides, nitrides, azides, silicides and borides,
whether or not chemically defined, other than
compounds which are also carbides of heading
2849:
2850 00 10 --- Hydrides kg. 10% -
2850 00 20 --- Nitrides kg. 10% -
2850 00 30 --- Azides kg. 10% -
--- Silicides :
2850 00 41 ---- Of calcium kg. 10% -
2850 00 49 ---- Other kg. 10% -
2850 00 50 --- Borides kg. 10% -
2852 INORGANIC OR ORGANIC COMPOUNDS OF MERCURY,

WHETHER OR NOT CHEMICALLY DEFINED, EXCLUDING
AMALGAMS
2852 10 00 - Chemically defined kg. 10% -
(1) (2) (3) (4) (5)

2852 90 00 - Other kg. 10% -
2853 PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED

,EXCLUDING FERROPHOSPHORUS; OTHER INOR- GANIC
COMPOUNDS (INCLUDING DISTILLED OR CONDUCTIVITY
WATER AND WATER OF SIMILAR PURITY); LIQUID AIR
(WHETHER OR NOT RARE GASES HAVE BEEN REMOVED);
COMPRESSED AIR; AMALGAMS, OTHER THAN AMALGAMS
OF PRECIOUS METALS
2853 10 00 - Cyanogen chloride (chlorcyan) kg. 10% -
2853 90 - Other:
2853 90 10 --- Distilled or conductivity water and water of similar kg. 10% -
purity
2853 90 20 --- Liquid air, whether or not rare gases have been kg. 10% -
removed
2853 90 30 --- Compressed air kg. 10% -
2853 90 40 --- Amalgams, other than of precious metals kg. 10% -
2853 90 90 --- Other kg. 10% -
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 2936 to 2939 or the sugar ethers, sugar acetals and sugar esters, and
their salts, of heading 2940, or the products of heading 2941, whether or not chemically defined;
(d) the products mentioned in (a), (b) or (c) above dissolved in water;
(e) the products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the
solution constitutes a normal and necessary method of putting up these products adopted solely for
reasons of safety or for transport and that the solvent does not render the product particularly suitable
for specific use rather than for general use;
(f) the products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an
anti-caking agent) necessary for their preservation or transport;
(g) the products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent
or a colouring or odoriferous substance or an emetic added to facilitate their identification or for
safety reasons, provided that the additions do not render the product particularly suitable for specific
use rather than forgeneral use;
(h) the following products, diluted to standard strengths, for the production of azo dye: diazonium
salts, couplers used for these salts and diazotisable amines and their salts.
(a) goods of heading 1504 or crude glycerol of heading 1520;
(b) ethyl alcohol (heading 2207 or 2208);
(c) methane or propane (heading 2711);
(d) the compounds of carbon mentioned in Note 2 to Chapter 28;
(e) Immunological products of heading 3002;
(f) urea (heading 3102 or 3105);
(g) colouring matter of vegetable or animal origin (heading 3203), synthetic organic colouring
matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores
(heading 3204) or dyes or other colouring matter put up in forms or packings for retail sale (heading
3212);
(h) enzymes (heading 3507);
(ij) metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example,
tablets, sticks or similar forms) for use as fuels or liquid or liquefied-gas fuels in containers of a kind
used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (heading
3606);
(k) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of

heading 3813; ink removers put up in packing for retail sale, of heading 3824; or
(l) optical elements, for example, of ethylenediamine tartrate (heading 9001).
3. Goods which could be included in two or more of the headings of this Chapter are to be classified in
that one of those headings which occurs last in numerical order.
4. In headings 2904 to 2906, 2908 to 2911 and 2913 to 2920, any reference to halogenated, sulphonated,
nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated,
nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.
Nitro or nitroso groups are not to be taken as ―nitrogen-functions‖ for the purposes of heading 2929.
For the purposes of headings 2911, 2912, 2914, 2918 and 2922, ―oxygen function‖, the characteristic
organic oxygen-containing group of those respective headings, is restricted to the oxygen-functions
referred to in headings 2905 to 2920.
5. (A) The esters of acid-function organic compounds of Sub-Chapters I to VII with organic compounds
of these Sub-Chapters are to be classified with that compound which is classified 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 2942, 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 2942 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.
(3) co-ordination compounds, other than products classifiable in Sub-Chapter XI or heading 2941,
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 2905).
(E) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.
6. The compounds of headings 2930 and 2931 are organic compounds the molecules of which contain,
in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur,
arsenic, or lead) directly linked to carbon atoms.
Heading 2930 (organo-sulphur compounds) and heading 2931 (other organo-inorganic compounds) do
not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen,
oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them
their nature of sulphonated or halogenated derivatives (or compound derivatives).
7. Headings 2932, 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides,
cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of
polyhydric alcohols or phenols with polybasic acids or imides of polybasic acids.
These provisions apply only when the ring-position hetero-atoms are those resulting solely from the
cyclising function or functions here listed.
8. For the purpose of heading 2937 :
(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.
SUB-HEADING NOTE :
1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical
compounds) are to be classified in the same sub-heading as that compound (or group of compounds) provided
that they are not more specially covered by any other sub-heading and that there is no residual sub-heading
named ―other‖ in the series of sub-headings concerned.
2. Note 3 to this Chapter shall not be applicable to the sub-heading of this Chapter.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
I. — HYDROCARBONS AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
2901 ACYCLIC HYDROCARBONS

2901 10 00 -- saturated Kg. 10% -
- Unsaturated :
2901 21 00 -- Ethylene kg. 10% -
2901 22 00 -- Propene (propylene) kg. 10% -
2901 23 00 -- Butene (butylene) and isomers thereof kg. 10% -
2901 24 00 -- Buta-1,3-diene and isoprene kg. 10% -
2901 29 -- Other :
2901 29 10 --- Acetylene, whether or not in dissolved condition kg. 10% -
2901 29 20 --- Heptene (Heptylene) kg. 10% -
2901 29 30 --- Dihydromyrcene kg. 10% -
2901 29 40 --- Tetradecene kg. 10% -
2901 29 90 --- Other kg. 10% -
2902 CYCLIC HYDROCARBONS

- Cyclanes, cyclenes and cycloterpenes :
2902 11 00 -- Cyclohexane kg. 10% -
2902 19 -- Other:
2902 19 10 --- Cyclopropyl actetylene kg. 10% -
(1) (2) (3) (4) (5)

2902 19 90 --- Other kg. 10% -
2902 20 00 - Benzene kg. 10% -
2902 30 00 - Toluene kg. 10% -
- Xylenes :
2902 41 00 -- o-Xylene kg. 10% -
2902 42 00 -- m-Xylene kg. 10% -
2902 43 00 -- p-Xylene kg. 10% -
2902 44 00 -- Mixed xylene isomers kg. 10% -
2902 50 00 - Styrene kg. 10% -
2902 60 00 - Ethylbenzene kg. 10% -
2902 70 00 - Cumene kg. 10% -
2902 90 - Other :
2902 90 10 --- Dipentene kg. 10% -
2902 90 20 --- Diphenyl methane kg. 10% -
2902 90 30 --- Dodecyclic benzenes (excluding mixed alkylarenes) kg. 10% -
2902 90 40 --- Napthalene, pure kg. 10% -
2902 90 50 --- Isobutyl benzene kg. 10% -
2902 90 60 --- N-propyl benzene kg. 10% -
2902 90 90 --- Other kg. 10% -
2903 HALOGENATED DERIVATIVES OF HYDROCARBONS

- Saturated chlorinated derivatives of acyclic
hydrocarbons :
2903 11 -- Chloromethane (methyl chloride) and
chloroethane(ethyl chloride) :
2903 11 10 --- Chloromethane (methyl chloride) kg. 10% -

2903 11 20 --- Chloroethane (ethyl chloride) kg. 10% -
2903 12 00 -- Dichloromethane (methylene chloride) kg. 10% -
2903 13 00 -- Chloroform (trichloro methane) kg. 10% -
2903 14 00 -- Carbon tetrachloride kg. 10% -
2903 15 00 -- Ethylene dichloride (ISO) (1, 2-dichloroethane) kg. 10% -
2903 19 -- Other :
2903 19 10 --- Tetrachloroethane kg. 10% -
2903 19 20 --- Trichloroethane kg. 10% -
2903 19 90 --- Other kg. 10% -
- Unsaturated chlorinated derivatives of acyclic
hydrocarbons :
2903 21 00 -- Vinyl chloride (chloroethylene) kg. 10% -
2903 22 00 -- Trichloroethylene kg. 10% -
2903 23 00 -- Tetrachloroethylene (perchloroethylene) kg. 10% -
2903 29 00 -- Other kg. 10% -
- Saturated fluorinated derivatives of acyclic
hydrocarbons:
2903 41 00 -- Trifluoromethane (HFC-23) kg. 10% -
2903 42 00 -- Difluoromethane (HFC-32) kg. 10% -
2903 43 00 -- Fluoromethane (HFC-41), 1,2-difluoroethane kg. 10% -
(HFC-152) and 1,1-difluoroethane (HFC- 152a)
(1) (2) (3) (4) (5)

-- Pentafluoroethane (HFC-125), 1,1,1- trifluoroethane kg. 10% -
(HFC-143a) and 1,1,2- trifluoroethane (HFC-143)
-- 1,1,1,2-Tetrafluoroethane (HFC-134a) and 1,1,2,2- kg. 10% -
tetrafluoroethane (HFC-134)
2903 46 00 -- 1,1,1,2,3,3,3-Heptafluoropropane (HFC- 227ea), kg. 10% -
1,1,1,2,2,3-hexafluoropropane (HFC- 236cb),
1,1,1,2,3,3-hexafluoropropane (HFC- 236ea) and
1,1,1,3,3,3-hexafluoropropane (HFC-236fa)
2903 47 00 -- 1,1,1,3,3-Pentafluoropropane (HFC-245fa) and kg. 10% -
1,1,2,2,3-pentafluoropropane (HFC- 245ca)
2903 48 00 -- 1,1,1,3,3-Pentafluorobutane (HFC-365mfc) and kg. 10% -
1,1,1,2,2,3,4,5,5,5-decafluoropentane (HFC-43-
10mee)
2903 49 00 -- Other kg. 10% -
- Unsaturated fluorinated derivatives of acyclic

hydrocarbons:
2903 51 00 -- 2,3,3,3-Tetrafluoropropene (HFO-1234yf), 1,3,3,3- kg. 10% -
tetrafluoropropene (HFO-1234ze) and (z)-1,1,1,4,4,4
-hexafluoro-2-butene (HFO- 1336mzz)
2903 59 -- Other
2903 59 10 --- 1,1,3,3,3-pentafluoro-2-(trifluoromethyl)prop-1-
kg. 10% -
ene[Perfluoroisobutene (PFIB)]
2903 59 90 --- Other
- Brominated or iodinated derivatives of acyclic
hydrocarbons:
2903 61 00 -- Methyl bromide (bromomethane) kg. 10% -
2903 62 00 -- Ethylene dibromide (ISO) (1,2-dibromoethane) kg. 10% -
2903 69 00 -- Other kg. 10% -
- Halogenated derivatives of acyclichydrocarbons

containing two or moredifferent halogen:
2903 71 00 -- Chlorodifluoromethane (HCFC-22) kg. 10% -
2903 72 00 -- Dichlorotrifluoroethanes (HCFC-123) kg. 10% -
2903 73 00 -- Dichlorofluoroethanes (HCFC-141, 141b) kg. 10% -
2903 74 00 -- Chlorodifluoroethanes (HCFC-142, 142b) kg. 10% -
2903 75 00 -- Dichloropentafluoropropanes (HCFC-225, 225ca, kg. 10% -
225cb)
2903 76 -- Bromochlorodifluoromethane (Halon-1211),
bromotrifluoromethane (Halon-1301) and
dibromotetrafluoroethanes (Halon-2402):
2903 76 10 --- Bromochlorodifluoromethane (Halon-1211) kg. 10% -
2903 76 20 --- Bromotrifluoromethane (Halon-1301) kg. 10% -
2903 76 30 --- Dibromotetrafluoroethanes (Halon-2402) kg. 10% -
2903 77 -- Other, perhalogenated only with fluorine and
chlorine
--- Chlorofluoromethanes:
2903 77 11 ---- Chlorotrifluoromethane kg. 10% -
2903 77 12 ---- Dichlorodifluoromethane kg. 10% -
2903 77 13 ---- Trichlorofluoromethane kg. 10% -
--- Chlorofluoroethanes:
2903 77 21 ---- Chlorpentafluoroethane kg. 10% -
2903 77 22 ---- 1,2- Dichlorotetrafluoroethane kg. 10% -
2903 77 23 ---- Trichlorotrifluoroethane kg. 10% -
2903 77 24 ---- Tetrachlorodifluoroethane kg. 10% -
2903 77 25 ---- Pentachlorofluoroethane kg. 10% -
--- Chlorofluoropropanes:
2903 77 31 ---- Chloroheptafluoropropane kg. 10% -
2903 77 32 ---- Dichlorohexafluoropropane kg. 10% -
2903 77 33 ---- Trichloropentafluoropropane kg. 10% -
2903 77 34 ---- T etrachlorotetrafluoropropane kg. 10% -
2903 77 35 ---- Pentachlorotrifluoropropane kg. 10% -
2903 77 36 ---- Hexachlorodifluoropropane kg. 10% -
2903 77 37 ---- Heptachlorofluoropropane kg. 10% -
2903 77 90 --- Other derivatives, perhalogenated kg. 10% -
only with fluorine and chlorine
2903 78 00 -- Other kg. 10% -
2903 79 00 - Halogenated derivatives of cyclanic, cyclenic or
cycloterpenic hydrocarbons :
2903 81 00 -- 1,2,3,4,5,6-Hexachlorocyclohexane [HCH (ISO)], kg. 10% -
including lindane (ISO, INN)
2903 82 00 -- Aldrin (ISO), chlordane (ISO) kg. 10% -
2903 83 00 -- Mirex (ISO) kg. 10% -
2903 89 00 - - Other kg. 10% -
- Halogenated derivatives of aromatic hydrocarbons:
2903 91 -- Chlorobenzene, o-dichlorobenzene and p-dichlo-
robenzene:
2903 91 10 --- Chlorobenzene (monochloro) kg. 10% -
2903 91 20 --- o - dichlorobenzene (Orthodichlorobenzene) kg. 10% -
2903 91 30 --- p - dichlorobenzene (Paradichlorobenzene) kg. 10% -
2903 92 -- Hexachlorobenzene (ISO) and DDT (ISO)
[clofenotane (INN), 1,1,1-trichloro-2,2-bis (p-
chlorophenyl)ethane]:
2903 92 10 --- Hexachlorobenzene (ISO) kg. 10% -
--- DDT (ISO) [(clofenotane (INN),1,1,1-trichloro-
2,2-bis (p-chlorophenyl)ethane]:
2903 92 21 ---- DDT Technical 75 Wdp kg. 10% -
2903 92 29 ---- Other kg. 10% -
2903 93 00 -- Pentachlorobenzene (ISO) kg. 10% -
2903 94 00 -- Hexabromobiphenyls kg. 10% -
2903 99 -- Other:
2903 99 10 --- Chlorofluorobenzene kg. 10% -
2903 99 20 --- Benzalchloride (Benzyl dichloride) kg. 10% -
2903 99 30 --- Benzotrichloride kg. 10% -
2903 99 40 --- Benzylchloride kg. 10% -
2903 99 50 --- Parachlorotoluene (4-chloromethyl benzene) kg. 10% -
2903 99 60 --- Naphthalene, chlorinated kg. 10% -
2903 99 70 --- Chlorofluoro aniline kg. 10% -
2903 99 90 --- Other kg. 10% -
2904 SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF

HYDROCARBONS, WHETHER OR NOT HALOGENATED
2904 10 - Derivatives containing only sulpho groups, their
salts and ethyl esters :
2904 10 10 --- Benzene sulphonic acid kg. 10% -
2904 10 20 --- 1,5 Napthelene disulphonic acid (Armstrong‘s acid) kg. 10% -
2904 10 30 --- Napthelene sulphonic acid kg. 10% -
2904 10 40 Omitted
2904 10 90 --- Other kg. 10% -
2904 20 - Derivatives containing only nitro or only nitroso
groups :
2904 20 10 --- Nitrobenzene kg. 10% -
2904 20 20 --- Meta dinitrobenzene kg. 10% -
2904 20 30 --- Meta nitrotoluene kg. 10% -
2904 20 40 --- Ortho nitrotoluene kg. 10% -
2904 20 50 --- Para nitrotoluene kg. 10% -
2904 20 60 --- Dinitrotoluene kg. 10% -
2904 20 90 --- Other kg. 10% -
- Perfluorooctane sulphonic acid, its salts and
perfluorooctane sulphonyl fluoride:
2904 31 00 -- Perfluorooctane sulphonic acid kg. 10% -
2904 32 00 -- Ammonium perfluorooctane sulphonate kg. 10% -
2904 33 00 -- Lithium perfluorooctane sulphonate kg. 10% -
2904 34 00 -- Potassium perfluorooctane sulphonate kg. 10% -
2904 35 00 -- Other salts of perfluorooctane sulphonic acid kg. 10% -
2904 36 00 -- Perfluorooctane sulphonyl fluoride kg. 10% -
- Other :
2904 91 00 -- Trichloronitromethane (chloropicrin) kg. 10% -
2904 99 -- Other:
2904 99 10 --- 2, 5 dichloronitrobenzene kg. 10% -
2904 99 20 --- Dinitrochlorebenzene kg. 10% -
2904 99 30 --- Meta nitrochlorobenzene kg. 10% -
2904 99 40 --- Ortho nitrochlorobenzene kg. 10% -
2904 99 50 --- Para nitrochlorobenzene kg. 10% -
2904 99 60 --- 2-nitrochlorotoluene kg. 10% -
2904 99 70 --- Sodium meta nitrochlorobenzene sulphonate kg. 10% -
2904 99 90 --- Other kg. 10% -
II. — ALCOHOLS AND THEIR HALOGENATED,

SULPHONATED, NITRATED OR NITROSATED
DERIVATIVES
2905 ACYCLIC ALCOHOLS AND THEIR HALOGENATED,

SULPHONATED,NITRATED OR NITROSATED DERIVATIVES
- Saturated monohydric alcohols :
2905 11 00 -- Methanol (methyl alcohol) kg. 10% -
2905 12 -- Propan-1-o1 (propyl alcohol) and propan-2-ol
(isopropyl alcohol) :
2905 12 10 --- Propyl alcohol kg. 10% -
2905 12 20 --- Isopropyl alcohol kg. 10% -
2905 13 00 -- Butan-1-ol (n-butyl alcohol) kg. 10% -
2905 14 -- Other butanols :
2905 14 10 --- Ethambutol, ethambutol Hcl kg. 10% -
2905 14 20 --- Salbutamol sulphate kg. 10% -
2905 14 30 --- Amino butanol kg. 10% -
(1) (2) (3) (4) (5)

2905 14 90 --- Other kg. 10% -
2905 16 -- Octanol (octyl alcohol) and isomers thereof :
2905 16 10 --- Dimethyl octanol kg. 10% -
2905 16 20 --- 2-ethyl hexanol kg. 10% -
2905 16 90 --- Other kg. 10% -
2905 17 00 -- Dodecan-1-ol (lauryl alcohol),hexadecan-1-ol (cetyl kg. 10% -
alcohol) and octadecan-1-ol (stearyl alcohol)
2905 19 --- Other:
2905 19 10 --- 2-Butanol, 3, 3-dimethyl- kg. 10% -
2905 19 90 --- Other kg. 10% -
- Unsaturated monohydric alcohols :
2905 22 -- Acyclic terpene alcohols :
2905 22 10 --- Citranellol kg. 10% -
2905 22 20 --- Geraniol kg. 10% -
2905 22 30 --- Linalool kg. 10% -
2905 22 40 --- Rhodinol kg. 10% -
2905 22 50 --- Dihydromyrcenol kg. 10% -
2905 22 90 --- Other kg. 10% -
2905 29 00 -- Other kg. 10% -
- Diols :
2905 31 00 -- Ethylene glycol (ethanediol) kg. 10% -
2905 32 00 -- Propylene glycol (propane-1,2-diol) kg. 10% -
2905 39 -- Other :
2905 39 10 --- 1,4/1,3/2,3-butylene glycol kg. 10% -
2905 39 20 --- Hexylene glycol kg. 10% -
2905 39 90 --- Other kg. 10% -
- Other polyhydric alcohols :
2905 41 00 -- 2-Ethyl-2-(hydroxymethyl) propane-1,3-diol kg. 10% -
(trimethylolropane)
2905 42 -- Pentaerythritol :
2905 42 10 --- Dipentaerythritol kg. 10% -
2905 42 90 --- Other kg. 10% -
2905 43 00 -- Mannitol kg. 30% -
2905 44 00 -- D-glucitol (Sorbitol) kg. 30% -
2905 45 00 -- Glycerol kg. 10% -
2905 49 00 -- Other kg. 10% -
- Halogenated, sulphonated, nitrated or nitrosated
derivatives of
acyclic alcohols :
2905 51 00 -- Ethchlorvynol (INN) kg. 10% -
2905 59 00 -- Other kg. 10% -
2906 CYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED,

(1) (2) (3) (4) (5)

NITRATED OR NITROSATED DERIVATIVES
- Cyclanic, cyclenic or cycloterpenic :
2906 11 00 -- Menthol kg. 10% -
2906 12 00 -- Cyclohexanol, methylcyclohexanols and kg. 10% -
dimethylcyclohexanols
2906 13 -- Sterols and inositols :
2906 13 10 --- Cholesterol kg. 10% -
2906 13 90 --- Other kg. 10% -
2906 19 -- Other :
2906 19 10 --- Borneol kg. 10% -
2906 19 90 --- Other kg. 10% -
- Aromatic :
2906 21 00 -- Benzyl alcohol kg. 10% -
2906 29 -- Other :
2906 29 10 --- Cinnamic alcohol kg. 10% -
2906 29 20 --- Phenylethyl alcohol kg. 10% -
2906 29 90 --- Other kg. 10% -
III. — PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED,

2907 PHENOLS; PHENOL-ALCOHOLS
- Monophenols :
2907 11 -- Phenol (hydroxybenzene) and its salts :
2907 11 10 --- Phenol, as pure carbolic acid kg. 10% -
2907 11 90 --- Other kg. 10% -
2907 12 -- Cresols and their salts :
2907 12 10 --- Para cresols (p-cresols) kg. 10% -
2907 12 20 --- Cresylic acid kg. 10% -
2907 12 90 --- Other kg. 10% -
2907 13 00 -- Octylphenol, nonylphenol and their isomers; kg. 10% -
salts thereof
2907 15 -- Naphthols and their salts :
2907 15 10 --- Alpha naphthols kg. 10% -
2907 15 20 --- Beta naphthols kg. 10% -
2907 15 90 --- Other kg. 10% -
2907 19 -- Other :
2907 19 10 --- o-Phenyl phenols kg. 10% -
2907 19 20 --- p-Phenyl phenols kg. 10% -
2907 19 30 --- Thymol kg. 10% -
2907 19 40 --- Para tertiary butyl phenol kg. 10% -
2907 19 50 --- Alkyl phenols kg. 10% -
2907 19 90 --- Other kg. 10% -
- Polyphenols ; phenol-alcohols :
2907 21 00 -- Resorcinol and its salts kg. 10% -
(1) (2) (3) (4) (5)

2907 22 00 -- Hydroquinone (quinol) and its salts kg. 10% -
2907 23 00 -- 4,4 -isopropylidenediphenol kg. 10% -
(bis-phenol A, diphenylolpropane) and its salts
2907 29 -- Other :
2907 29 10 --- 1,5- Dihydroxy naphthalene kg. 10% -
2907 29 20 --- Tris (p-hydroxy phenyl) ethane kg. 10% -
2907 29 30 --- Tertiary butyl hydroquinone kg. 10% -
2907 29 90 --- Other kg. 10% -
2908 HALOGENATED, SULPHONATED, NITRATED OR

NITROSATED DERIVATIVES OF PHENOLS OR PHENOL-
ALCOHOLS
- Derivatives containing only halogen substituents
and their salts:
2908 11 00 -- Pentachlorophenol (ISO) kg 10% -
2908 19 00 -- Other kg. 10% -
- Other:
2908 91 00 -- Dinoseb (ISO) and its salts kg. 10% -
2908 92 00 -- 4,6-Dinitro-o-cresol [DNOC (ISO)] and its salts Kg. 10% -
2908 99 -- Other:
2908 99 10 --- Para nitrophenol kg. 10% -
2908 99 20 --- Musk xylol kg. 10% -
2908 99 90 --- Other kg. 10% -
IV. — ETHERS, ALCOHOL PEROXIDES,

ETHER PEROXIDES, KETONE
PEROXIDES, EPOXIDES WITH A THREE-
MEMBERED RING, ACETALS AND
HEMIACETALS, AND THEIR
HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED
DERIVATIVES
2909 ETHERS, ETHER-ALCOHOLS, ETHER-PHENOLS, ETHER-
ALCOHOL-PHENOLS, ALCOHOL PEROXIDES, ETHER
PEROXIDES, ACETAL AND HEMIACETAL PEROXIDES
KETONE PEROXIDES (WHETHER OR NOT CHEMICALLY
DEFINED), AND THEIR HALOGENATED, SULPHONATED,
- Acyclic ethers and their halogenated, sulphonated ,

nitrated or nitrosated derivatives :
2909 11 00 -- Diethyl ether kg. 10% -
2909 19 -- Other:
2909 19 10 --- Tertiary amyl methyl ether kg. 10% -
2909 19 20 --- Methyl tertiary butyl ether (MTBE) kg. 10% -
2909 19 90 --- Other kg. 10% -
(1) (2) (3) (4) (5)

2909 20 00 - Cyclanic, cyclenic or cycloterpenic ethers and
their halogenated, kg. 10% -
sulphonated, nitrated or nitrosated derivatives
2909 30 - Aromatic ethers and their halogenated,
sulphonated,nitrated or nitrosated derivatives :
--- Anisole and their derivatives :
2909 30 11 ---- 4-chloro-2-nitro anisole kg. 10% -
2909 30 12 ---- Ortho nitro anisole kg. 10% -
2909 30 19 ---- Other kg. 10% -
2909 30 20 --- Diphenyl oxide kg. 10% -
2909 30 30 --- Musk ambrette kg. 10% -
2909 30 90 --- Other kg. 10% -
- Ether-alcohols and their halogenated, sulphonated,
2909 41 00 -- 2,2'-Oxydiethanol (diethylene glycol, digol) kg. 10% -
2909 43 00 -- Monobutyl ethers of ethylene glycol or of diethylene
glycol kg. 10% -
2909 44 00 -- Other monoalkylethers of ethylene glycol or
of diethylene glycol kg. 10% -
2909 49 - - Other:
2909 49 10 - - - Phenoxy ethanol kg. 10% -
2909 49 20 - - - 1-(4-phenoxyphenoxy) propan-2-ol kg. 10% -
2909 49 30 - - - Meta phenoxy benzyl alcohol (MPBA) kg. 10% -
2909 49 90 - - - Other kg. 10% -
2909 50 - Ether-phenols, ether-alcohol-phenols and their
halogenated, sulphonated, nitrated or nitrosated
derivatives :
2909 50 10 --- Guaiacol kg. 10% -
2909 50 20 --- Isoeugenol kg. 10% -
2909 50 30 --- Potassium guaiacol sulphonate kg. 10% -
2909 50 40 --- 4-methoxy phenol (mono methyl ether of kg. 10% -
hydroquinone)
2909 50 50 --- Butylated hydroxyanisole (BHA) kg. 10% -
2909 50 90 --- Other kg. 10% -
2909 60 00 - Alcohol peroxides, ether peroxides, ketone kg. 10% -
peroxides and their halogenated, sulphonated,
nitrated or nitrosated derivatives
2910 EPOXIDES, EPOXYALCOHOLS, EPOXYPHENOLS AND
EXPOXYETHERS, WITH A THREE-MEMBERED RING,
AND THEIR HALOGENATED, SULPHONATED,
2910 10 00 - Oxirane (ethylene oxide) kg. 10% -
2910 20 00 - Methyloxirane (propylene oxide) kg. 10% -
2910 30 00 - 1-chloro-2,3-expoxypropane (epichlorohydrin) kg. 10% -
(1) (2) (3) (4) (5)

2910 40 00 - Dieldrin (ISO, INN) kg. 10% -
2910 50 00 - Endrin (ISO) kg. 10% -
2910 90 00 - Other kg. 10% -
2911 ACETALS AND HEMIACETALS, WHETHER OR NOT WITH

OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED,
DERIVATIVES
2911 00 - Acetals and hemiacetals, whether or not with other
oxygen function, and their halogenated, sulphonated,
2911 00 10 --- Acetals and hemiacetals, whether or not with kg. 10% -
other oxygen function
2911 00 90 --- Other kg. 10% -
V. — ALDEHYDE-FUNCTION COMPOUNDS
2912 ALDEHYDES, WHETHER OR NOT WITH OTHER OXYGEN

FUNCTION; CYCLIC POLYMERS OF ALDEHYDES;
PARAFORMALDEHYDE
- Acyclic aldehydes without other oxygen function :
2912 11 00 -- Methanal (formaldehyde) kg. 10% -
2912 12 00 -- Ethanal (acetaldehyde) kg. 10% -
2912 19 -- Other :
2912 19 10 --- Crotonaldehyde kg. 10% -
2912 19 20 --- Heptaldehyde (heptanal) kg. 10% -
2912 19 30 --- Glyoxal kg. 10% -
2912 19 90 --- Other kg. 10% -
- Cyclic aldehydes without other oxygen function :
2912 21 00 -- Benzaldehyde kg. 10% -
2912 29 -- Other :
2912 29 10 --- Cinnamic aldehyde kg. 10% -
2912 29 20 --- Phenyl acetaldehyde kg. 10% -
2912 29 30 --- Hexyl cinnamic aldehyde kg. 10% -
2912 29 90 --- Other kg. 10% -
- Aldehyde-alcohols, aldehyde-ethers, aldehyde-
phenols and aldehydes with other oxygen
function :
2912 41 00 -- Vanillin (4-hydroxy-3methoxy benzaldehyde) kg. 10% -
2912 42 00 -- Ethylvanillin (3-ethoxy-4-hydroxy-benzaldehyde) kg. 10% -
2912 49 -- Other :
2912 49 10 --- Anisic aldehyde (Anisaldehyde) kg. 10% -
2912 49 20 --- Heliotropin (piperonyl aldehyde) kg. 10% -
2912 49 30 --- Thiacetazone kg. 10% -
2912 49 40 --- 3,4,5-trimethoxy-benzaldehyde kg. 10% -
(1) (2) (3) (4) (5)

--- Other:
2912 49 91 ---- Aldehyde-alcohols Kg. 10% -
2912 49 99 ---- Other Kg. 10% -
2912 50 00 - Cyclic polymers of aldehydes kg. 10% -
2912 60 00 - Paraformaldehyde kg. 10% -
2913 HALOGENATED, SULPHONATED, NITRATED OR NITROSATED

DERIVATIVES OF PRODUCTS OF HEADING 2912
2913 00 - Halogenated, sulphonated, nitrated or nitrosated
derivatives of products of heading 2912 :
2913 00 10 --- Ortho-chloro-benzaldehyde kg. 10% -
2913 00 90 --- Other kg. 10% -
VI. — KETONE-FUNCTION COMPOUNDS AND

QUINONE - FUNCTION COMPOUNDS
2914 KETONES AND QUINONES, WHETHER OR NOT WITH

OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED,
DERIVATIVES
- Acyclic ketones without other oxygen function :
2914 11 00 -- Acetone kg. 10% -
2914 12 00 -- Butanone (methyl ethyl ketone) kg. 10% -
2914 13 00 -- 4-methylpentan-2-one (methyl isobutyl ketone) kg. 10% -
2914 19 -- Other :
2914 19 10 --- Isophoron kg. 10% -
2914 19 90 --- Other kg. 10% -
- Cyclanic, cyclenic or cycloterpenic ketones
without other oxygen function :
2914 22 00 -- Cyclohexanone and methyl-cyclohexanones kg. 10% -
2914 23 -- Ionones and methylionones :
2914 23 10 --- Beta-ionone kg. 10% -
2914 23 20 --- Pseudo ionone kg. 10% -
2914 23 90 --- Other kg. 10% -
2914 29 -- Other :
2914 29 10 --- L-caravone kg. 10% -
--- Camphor:
2914 29 21 ---- Natural Kg. 10% -
2914 29 22 ---- Synthetic Kg. 10% -
2914 29 30 --- Pentyl-2-cyclopenten-1-one kg. 10% -
2914 29 40 --- Cyclohexane dione kg. 10% -
2914 29 50 --- 7-acetyl, 1,2,3,4,5,6,7,8-octahydro, 1,1, 6,7-tetra kg. 10% -
methyl Naphthalene / 1-(2,3,8,8-tetramethyl-1,2,
3,4,5,6,7,8-octahydronaphthalen-2-yl) ethanone
2914 29 90 --- Other kg. 10% -
(1) (2) (3) (4) (5)

- Aromatic ketones without other oxygen function :
2914 31 00 -- Phenylacetone (phenylpropan-2-one) kg. 10% -
2914 39 -- Other :
2914 39 10 --- Aceto phenone kg. 10% -
2914 39 20 --- Benzanthrone kg. 10% -
2914 39 30 --- Benzophenone kg. 10% -
2914 39 40 --- Dibenzanthrone (violanthrone) kg. 10% -
2914 39 90 --- Other kg. 10% -
2914 40 00 - Ketone-alcohols and ketone-aldehydes kg. 10% -
2914 50 00 - Ketone-phenols and ketones with other oxygen kg. 10% -
function
- Quinones :
2914 61 00 -- Anthraquinone kg. 10% -
2914 62 00 -- Coenzyme Q 10 (ubidecarenone (INN) kg. 10% -
2914 69 -- Other :
2914 69 10 --- 1,4- dihydroxy anthraquinone (quinizarin) kg. 10% -
2914 69 20 --- Methyl anthraquinone kg. 10% -
2914 69 90 --- Other kg. 10% -
- Halogenated, sulphonated, nitrated or
nitrosated derivatives :
2914 71 00 - Chlordecone (ISO) kg. 10% -
2914 79 - Other:
2914 79 10 --- 1-chloro anthraquinone kg. 10% -
2914 79 20 --- Musk ketone kg. 10% -
2914 79 30 --- Tri fluoro methyl acetophenone kg. 10% -
2914 79 40 --- Chloro-4-(4-chloro phenoxy) acetophenone kg. 10% -
2914 79 50 --- Dichloroacetophenone kg. 10% -
2914 79 90 --- Other kg. 10% -
VII.—CARBOXYLIC ACIDS AND THEIR

ANHYDRIDES, HALIDES, PEROXIDES AND
PEROXYACIDS AND THEIR
HALOGENATED, SULPHONATED,
NITRATED OR NITROSATEDDERIVATIVES
2915 SATURATED ACYCLIC MONOCARBOXYLIC ACIDS AND THEIR
ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS;
THEIR HALOGENATED, SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES
- Formic acid, its salts and esters :
2915 11 00 -- Formic acid kg. 10% -
2915 12 -- Salts of formic acid :
2915 12 10 --- Sodium formate kg. 10% -
2915 12 90 --- Other kg. 10% -
2915 13 00 -- Esters of formic acid kg. 10% -
(1) (2) (3) (4) (5)

- Acetic acid and its salts; acetic anhydride :
2915 21 00 -- Acetic acid kg. 10% -
2915 24 00 -- Acetic anhydride kg. 10% -
2915 29 -- Other :
2915 29 10 --- Calcium acetate kg. 10% -
2915 29 20 --- Magnesium acetate kg. 10% -
2915 29 30 --- Manganese acetate kg. 10% -
2915 29 90 --- Other kg. 10% -
- Esters of acetic acid :
2915 31 00 -- Ethyl acetate kg. 10% -
2915 32 00 -- Vinyl acetate kg. 10% -
2915 33 00 -- n-Butyl acetate kg. 10% -
2915 36 00 -- Dinoseb (ISO) acetate kg. 10% -
2915 39 -- Other :
2915 39 10 --- Benzyl acetate kg. 10% -
2915 39 20 --- Bornyl acetate and iso bornyl acetate kg. 10% -
2915 39 30 --- Linalyl acetate kg. 10% -
2915 39 40 --- Methyl acetate kg. 10% -
2915 39 50 --- Phenyl propyl acetate kg. 10% -
2915 39 60 --- Terpinyl acetate kg. 10% -
2915 39 70 --- Ortho tertiary butyl cyclohexyl acetate kg. 10% -
2915 39 80 --- Para tertiary butyl cyclohexyl acetate kg. 10% -
--- Other:
2915 39 91 ---- Methyl cyclohexyl acetate kg. 10% -
2915 39 92 ---- Ethylene glycol mono ethyl ether acetate kg. 10% -
2915 39 99 ---- Other kg. 10% -
2915 40 - Mono-, di- or trichloroacetic acids, their salts
and esters :
2915 40 10 --- Monochloroacetic acid, their salts and esters kg. 10% -
2915 40 20 --- Dichloroacetic acid, their salts and esters kg. 10% -
2915 40 30 --- Trichloroacetic acid, their salts and esters kg. 10% -
2915 50 00 - Propionic acid, its salts and esters kg. 10% -
2915 60 - Butanoic acids, pentanoic acids, their salts
and esters :
2915 60 10 --- Butanoic acids, their salts and esters kg. 10% -
2915 60 20 --- Pentanoic acids, their salts and esters kg. 10% -
2915 70 - Palmitic acid, stearic acid, their salts and esters :
2915 70 10 --- Palmitic acid kg. 10% -
2915 70 20 --- Stearic acid kg. 10% -
2915 70 30 --- Glycerol monostearate kg. 10% -
2915 70 40 --- H.C.O.Fatty acid (including 12-hydroxy stearic acid) kg. 10% -
2915 70 50 --- D.C.O. Fatty acid kg. 10% -
2915 70 90 --- Other kg. 10% -
2915 90 - Other :
2915 90 10 --- Acetyl chloride kg. 10% -
(1) (2) (3) (4) (5)

2915 90 40 --- Pivaloyl chloride kg. 10% -
2915 90 50 --- N-valeryl chloride kg. 10% -
2915 90 60 --- N-octanoyl chloride kg. 10% -
2915 90 70 --- Neodecanoyl chloride kg. 10% -
--- Other:
2915 90 91 ---- Hexoic acid (caproic acid) kg. 10% -
2915 90 92 ---- Octoic acid (caprylic acid) kg. 10% -
2915 90 93 ---- Tri fluoro acetic acid kg. 10% -
2915 90 94 ---- Ethyl difluoro acetate kg. 10% -
2915 90 95 ---- Ethyl trifluoro acetate kg. 10% -
2915 90 99 ---- Other kg. 10% -
2916 UNSATURATED ACYCLIC MONOCARBOXYLIC ACIDS,

CYCLIC MONOCARBOXYLIC ACIDS, THEIR ANHYDRIDES,
HALIDES, PEROXIDES AND PEROXYACIDS; THEIR
HALOGENATED, SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES
- Unsaturated acyclic monocarboxylic acids, their
anhydrides, halides,
peroxides, peroxyacids - their derivatives :
2916 11 00 -- Acrylic acid and its salts kg. 10% -
2916 12 -- Esters of acrylic acid :
2916 12 10 --- Butyl acrylate kg. 10% -
2916 12 90 --- Other kg. 10% -
2916 13 -- Methacrylic acid and its salts :
2916 13 10 --- Methacrylic acid kg. 10% -
2916 13 20 --- Salts of methacrylic acid kg. 10% -
2916 14 00 -- Esters of methacrylic acid kg. 10% -
2916 15 -- Oleic, linoleic or linolenic acids, their salts
and esters :
2916 15 10 --- Oleic acid kg. 10% -
2916 15 90 --- Other kg. 10% -
2916 16 00 -- Binapacryl (ISO) Kg. 10% -
2916 19 -- Other :
2916 19 10 --- Undecylenic acid kg. 10% -
2916 19 20 --- Bismuth compounds of unsaturated acyclic kg. 10% -
monoacids
2916 19 30 --- Potassium compounds of unsaturated acyclic kg. 10% -
monoacids
2916 19 40 --- Sodium compounds of unsaturated acyclic kg. 10% -
monoacids
2916 19 50 --- Esters of unsaturated acyclic monoacids not
elsewhere specified kg. 10% -
2916 19 60 --- Sorbic acid kg. 10% -
2916 19 70 --- Erucic acid kg. 10% -
2916 19 90 --- Other kg. 10% -
(1) (2) (3) (4) (5)

2916 20 - Cyclanic, cyclenic or cycloterpenic monocarboxylic
acids,their anhydrides, halides, peroxides, peroxyacids
and
their derivatives:
2916 20 10 --- D. V. acid chloride/cypermethric acid chloride kg. 10% -
2916 20 90 --- Other kg. 10% -
- Aromatic monocarboxylic acids, their
anhydrides, halides, peroxides, peroxyacids
and their derivatives :
2916 31 -- Benzoic acid, its salts and esters :
2916 31 10 --- Benzoic acid kg. 10% -
2916 31 20 --- Benzyl benzoate kg. 10% -
2916 31 30 --- Methyl benzoate kg. 10% -
2916 31 40 --- Sodium benzoate kg. 10% -
2916 31 50 --- Benzocaine (ethylpara-amino benzoate) kg. 10% -
2916 31 60 --- Orthochloro benzoic acid kg. 10% -
2916 31 90 --- Other kg. 10% -
2916 32 00 -- Benzoyl peroxide and benzoyl chloride kg. 10% -
2916 34 00 -- Phenylacetic acid and its salts kg. 10% -
2916 39 -- Other :
2916 39 10 --- Cinnamic acid kg. 10% -
2916 39 20 --- Bismuth compounds of aromatic monoacids kg. 10% -
2916 39 30 --- Potassium compounds of aromatic monoacids kg. 10% -
2916 39 40 --- Sodium compounds of aromatic monoacids kg. 10% -
2916 39 50 --- Esters of aromatic monoacids not elsewhere kg. 10% -
specified
2916 39 60 --- Dichlorophenyl acetyl chloride kg. 10% -
2916 39 90 --- Other kg. 10% -
2917 POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES,

PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED,
- Acyclic polycarboxylic acids, their anhydrides,
halides, peroxides, peroxyacids and their
derivatives :
2917 11 -- Oxalic acid, its salts and esters :
2917 11 10 --- Oxalic acid kg. 10% -
2917 11 20 --- Calcium oxalate kg. 10% -
2917 11 30 --- Strontium oxalate kg. 10% -
2917 11 40 --- Diethyl oxalate kg. 10% -
2917 11 90 --- Other kg. 10% -
2917 12 00 -- Adipic acid, its salts and esters kg. 10% -
2917 13 -- Azelaic acid, sebacic acid, their salts and esters:
2917 13 10 --- Sebacic Acid kg. 10% -
2917 13 90 --- Other kg. 10% -
2917 14 00 -- Maleic anhydride kg. 10% -
(1) (2) (3) (4) (5)

2917 19 -- Other :
2917 19 10 --- Maleic acid kg. 10% -
2917 19 20 --- Malonic acid kg. 10% -
2917 19 30 --- Succinic acid kg. 10% -
2917 19 40 --- Ferrous fumarate kg. 10% -
2917 19 50 --- Fumaric acid kg. 10% -
2917 19 60 --- Itaconic acid kg. 10% -
2917 19 70 --- Ethoxy methylene malonate, diethyl malonate kg. 10% -
2917 19 90 --- Other kg. 10% -
2917 20 00 - Cyclanic, cyclenic or cycloterpenic, polycarboxylic kg. 10% -
acids, their anhydrides, halides, peroxides,
peroxyacids and their derivatives
- Aromatic polycarboxylic acids, their

2917 32 00 -- Dioctyl orthophthalates kg. 10% -
2917 33 00 -- Dinonyl or didecyl orthophthalates kg. 10% -
2917 34 00 -- Other esters of orthophthalic acid kg. 10% -
2917 35 00 -- Phthalic anhydride kg. 10% -
2917 36 00 -- Terephthalic acid and its salts kg. 10%
2917 37 00 -- Dimethyl terephthalate kg. 10% -
2917 39 -- Other :
2917 39 10 --- Dibutyl phthalate kg. 10% -
2917 39 20 --- Dioctyl isophthalate and dioctyl terephthalate kg. 10% -
2917 39 30 --- Phthalic acid kg. 10% -
2917 39 40 --- Dimethyl phthalate kg. 10% -
2917 39 50 --- Trimellitic anhydride kg. 10% -
2917 39 60 --- Isophthalic acid kg. 10% -
2917 39 90 --- Other kg. 10% -
2918 CARBOXYLIC ACIDS WITH ADDITIONAL OXYGEN

FUNCTION AND THEIR ANHYDRIDES, HALIDES,
PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED,
DERIVATIVES
- Carboxylic acids with alcohol function, but
without other oxygen function, their
2918 11 -- Lactic acid, its salts and esters :
2918 11 10 --- Lactic acid kg. 10% -
2918 11 20 --- Calcium lactate kg. 10% -
2918 11 90 --- Other kg. 10% -
(1) (2) (3) (4) (5)

2918 12 00 -- Tartaric acid kg. 10% -
2918 13 -- Salts and esters of tartaric acid :
2918 13 10 --- Potassium bitartrate kg. 10% -
2918 13 20 --- Metroprolol tartrate kg. 10% -
2918 13 90 --- Other kg. 10% -
2918 14 00 -- Citric acid kg. 10% -
2918 15 -- Salts and esters of citric acid :
2918 15 10 --- Potassium citrate kg. 10% -
2918 15 20 --- Sodium citrate kg. 10% -
2918 15 30 --- Bismuth citrate kg. 10% -
2918 15 40 --- Disodium hydrogen citrate kg. 10% -
2918 15 50 --- Ferric ammonium citrate kg. 10% -
2918 15 90 --- Other kg. 10% -
2918 16 -- Gluconic acid, its salts and esters :
2918 16 10 --- Calcium gluconate kg. 10% -
2918 16 20 --- Ferrous gluconate kg. 10% -
2918 16 90 --- Other kg. 10% -
2918 17 00 -- 2, 2-Diphenyl-2-hydroxyacetic acid (benzilic acid) kg. 10% -
2918 18 00 -- Chlorobenzilate (ISO) kg. 10% -
2918 19 -- Other:
2918 19 10 --- Benzeneacetic acid, alpha-hydroxy-alpha-phenyl- kg. 10% -
2918 19 20 --- Cholic acid kg. 10% -
2918 19 30 --- Ricinoleic acid kg. 10% -
2918 19 90 --- Other kg. 10% -
- Carboxylic acids with phenol function but without
other oxygen function, their anhydrides, halides,
peroxides, peroxyacids and
their derivatives :
2918 21 -- Salicylic acid and its salts :
2918 21 10 --- Salicylic acid kg. 10% -
2918 21 20 --- Sodium salicylate kg. 10% -
2918 21 90 --- Other kg. 10% -
2918 22 00 -- O-Acetylsalicylic acid, its salts and esters kg. 10% -
2918 23 -- Other esters of salicylic acid and their salts :
2918 23 10 --- Methyl salicylate kg. 10% -
2918 23 20 --- Amino salicylate kg. 10% -
2918 23 30 --- Salicylamide kg. 10% -
2918 23 40 --- Benzyl salicylate kg. 10% -
2918 23 90 --- Other kg. 10% -
2918 29 -- Other :
2918 29 10 --- Gallic acid kg. 10% -
2918 29 20 --- Beta hydroxy napthoic acid kg. 10% -
2918 29 30 --- Propyl gallate kg. 10% -
2918 29 90 --- Other kg. 10% -
2918 30 - Carboxylic acids with aldehyde or ketone function
(1) (2) (3) (4) (5)

but without other oxygen function, their anhydrides,
halides, peroxides,peroxyacids and their derivatives:
2918 30 10 --- Levulinic acid kg. 10% -
2918 30 20 --- Ethyl aceto acetate (acetoacetic ester) kg. 10% -
2918 30 30 --- Nalidixic acid kg. 10% -
2918 30 40 --- Methyl aceto acetate kg. 10% -
2918 30 50 --- Fluoro benzoyl butyric acid kg. 10% -
2918 30 90 --- Other kg. 10% -
- Other :
2918 91 00 -- 2, 4, 5-T(ISO) (2, 4, 5-trichlorophenoxyacetic acid), kg. 10% -
its salts and esters
2918 99 -- Other:
2918 99 10 --- Sodium phenoxy acetate kg. 10% -
2918 99 20 --- Methyl (E)-2-[2-(chloro methyl) phenyl]-3- kg. 10% -
methoxyacrylate
2918 99 90 --- Other kg. 10% -
VIII. —ESTERS OF INORGANIC ACIDS OF NON-

2919 METALS AND THEIR SALTS, AND THEIR
HALOGENATED, SULPHONATED, NITRATED
OR NITROSATED DERIVATIVES PHOSPHORIC
ESTERS AND THEIR SALTS, INCLUDING
LACTOPHOSPHATES; THEIR HALOGENATED,
SULPHONATED, NITRATEDOR NITROSATED
DERIVATIVES
2919 10 00 - Tris(2,3-dibromopropyl) phosphate kg. 10% -

2919 90 - Other:
2919 90 10 --- Glycerophosphoric acid kg. 10% -
2919 90 20 --- Calcium glycerophosphate kg. 10% -
2919 90 30 --- Iron glycerophosphate kg. 10% -
2919 90 40 --- Sodium glycerophosphate kg. 10% -
2919 90 50 --- Tricresyl phosphate kg. 10% -
2919 90 90 --- Other kg. 10% -
2920 ESTERS OF OTHER INORGANICACIDS OF NON-

METALS(EXCLUDING ESTERS OF HYDROGEN HALIDES)
AND THEIR SALTS; THEIR HALOGENATED,
DERIVATIVES
- Thiophosphoric esters (phosphorothioates) and

their salts; their halogenated, sulphonated,
(1) (2) (3) (4) (5)
2920 11 00 -- Parathion (ISO) and parathion-methyl (ISO) kg. 10% -

(methylparathion)
2920 19 -- Other:
2920 19 10 Omitted
2920 19 20 --- Thiophosphoric ester (phosphorothioates) kg. 10% -
and their salts, their halogenated, sulphonated,
nitrated or nitrosated derivatives
2920 19 90 --- Other kg. 10% -
- Phosphite esters and their salts; their halogenated,

sulphonated, nitrated or nitrosated v derivatives:
2920 21 00 -- Dimethyl phosphite kg. 10% -
2920 22 00 -- Diethyl phosphite kg. 10% -

2920 23 00 -- Trimethyl phosphite kg. 10% -
2920 24 00 -- Triethyl phosphite kg. 10% -
2920 29 -- Other:
2920 29 10 --- Dimethyl sulphate kg. 10% -
2920 29 20 --- Diethyl sulphate kg. 10% -
2920 29 30 --- Tris (2, 3 Dibromopropyl) phosphate kg. 10% -
2920 29 90 --- Other kg. 10% -
2920 30 00 - Endosulfan (ISO) kg. 10% -
2920 90 00 - Other kg. 10% -
IX.—NITROGEN-FUNCTION COMPOUNDS
2921 AMINE- FUNCTION COMPOUNDS
- Acyclic monoamines and their derivatives; salts
thereof :
2921 11 -- Methylamine, di- or trimethylamine and their
salts :
2921 11 10 --- Dimethyl formide kg. 10% -
2921 11 90 --- Other kg. 10% -
2921 12 00 -- 2-(N, N-Dimethylamino)ethylchloride hydrochloride kg. 10% -
2921 13 00 -- 2-(N, N-Diethylamino)ethylchloride hydrochloride kg. 10% -
2921 14 00 -- 2-(N, N-Diisopropylamino)ethylchloride hydrochloride kg. 10% -
2921 19 -- Other:
2921 19 10 --- 2-Chloro N, N-Diisopropyl ethylamine kg. 10% -
2921 19 20 --- 2-Chloro N, N-Dimethyl ethanamine kg. 10% -
2921 19 90 --- Other kg. 10% -
- Acyclic polyamines and their derivatives; salts
thereof :
2921 21 00 -- Ethylenediamine and its salts kg. 10% -
2921 22 00 -- Hexamethylenediamine and its salts kg. 10% -
2921 29 -- Other :
2921 29 10 --- Hexamethylene tetramine (hexamine) not put kg. 10% -
up as fuel or medicament
2921 29 20 --- Trimethylene triniframine kg. 10% -
2921 29 90 --- Other kg. 10% -
2921 30 - Cyclanic, cyclenic or cycloterpenic mono or
polyamines, and their derivatives; salts thereof :
2921 30 10 --- Cyclohexylamine kg. 10% -
2921 30 90 --- Other kg. 10% -
- Aromatic monoamines and their derivatives;
salts thereof :
2921 41 -- Aniline and its salts :
2921 41 10 --- Aniline kg. 10% -
2921 41 20 --- Aniline hydrochloride kg. 10% -
2921 41 90 --- Other kg. 10% -
2921 42 -- Aniline derivatives and their salts :
--- Para chloroaniline, ortho chloro paranitroaniline,
dichloroaniline, 2, 6-dichloro paranitroaniline,
2-4-5-trichloroaniline :
2921 42 11 ---- Para chloroaniline kg. 10% -
2921 42 12 ---- Ortho chloro paranitroaniline kg. 10% -
2921 42 13 ---- Dichloroaniline kg. 10% -
2921 42 14 ---- 2, 6-dichloro paranitroaniline kg. 10% -
2921 42 15 ---- 2 - 4 - 5 trichloroaniline kg. 10% -
--- N-benzyl-N-ethylaniline, N,N-diethylaniline, N,N-
dimethylaniline, meta nitroaniline, para nitroaniline:
2921 42 21 ---- N-benzyl-N-ethylaniline kg. 10% -
2921 42 22 ---- N,N-diethylaniline kg. 10% -
2921 42 23 ---- N,N-dimethylaniline kg. 10% -
2921 42 24 ---- N-ethyl aniline kg. 10% -
2921 42 25 ---- Meta nitroaniline kg. 10% -
2921 42 26 ---- Para nitroaniline kg. 10% -
--- 2-amino 3, 5 xylne sulphonic acid, Benzyl ethyl
aniline sulphuric acid, metanillic acid (meta
amino benzene sulphonic acid), Sulphanillic
acid (para aminobenzene sulphonic acid para
aniline sulphonic acid), Ethyl hydroxy
ethylaniline, Methyl dopa (1-alpha methyl-3,
4-dihydroxyphenylaniline) :
2921 42 31 ---- 2-amino 3, 5 xylne sulphonic acid kg. 10% -
2921 42 32 ---- Benzyl ethyl aniline sulphonic acid kg. 10% -
2921 42 33 ---- Metanillic acid (meta amino benzene sulphonic acid) kg. 10% -
2921 42 34 ---- Sulphanillic acid (para aminobenzene sulphonic kg. 10% -
acid para aniline sulphonic acid)
2921 42 35 ---- Ethyl hydroxy ethylaniline kg. 10% -
2921 42 36 ---- Methyl dopa (1-alpha methyl-3, 4- kg. 10% -
dihydroxyphenylaniline)
2921 42 90 --- Other kg. 10% -
-- Toluidines and their derivatives; salts thereof :
2921 43 10 --- N,N-diethyl toluidine kg. 10% -
2921 43 20 - -- N,N-dimethyl toluidine kg. 10% -
2921 43 30 --- Ortho toluidine kg. 10% -
2921 43 40 --- Meta toluidine kg. 10% -
2921 43 50 --- Para toluidine kg. 10% -
2921 43 60 --- 2-Chloro-5-toluidine-4-sulphonic acid kg. 10% -
2921 43 70 --- 2-Chloro-4-toluidine-5-sulphonic acid (sodium salt) kg. 10% -
2921 43 80 --- 4-Toluidine-3-sulphonic acid kg. 10% -
2921 43 90 --- Other kg. 10% -
2921 44 -- Diphenylamine and its derivatives; salts thereof :
2921 44 10 --- Diphenylamine kg. 10% -
2921 44 90 --- Other kg. 10% -
2921 45 -- 1-Naphthylamine (alpha-naphthylamine), 2-
Naphthylamine (betanaph thylamine) and their
derivatives; salts thereof :
--- Alpha naphthylamine, Phenyl alpha
naphthylamine, Phenyl beta naphthylamine,
Amino F-acid, Aminolineli-R-acid, Sodium
naphthionate :
2921 45 11 ---- Alpha naphthylamine kg. 10% -
2921 45 12 ---- Phenyl alpha naphthylamine kg. 10% -
2921 45 13 ---- Phenyl beta naphthylamine kg. 10% -
2921 45 14 ---- Amino F-acid kg. 10% -
2921 45 15 ---- Aminolineli-R-acid kg. 10% -
2921 45 16 ---- Sodium naphthionate kg. 10% -
--- Bronner’s acid (2-naphthylamine-6-sulphonic
acid), cleve’s acid (1-naphthylamine-6-
sulphonic acid), epsilon acid (1- naphthylamine-
3,8-disulphonic acid), koch’s acid (1-
naphthylamine-3,6,8-trisulphonic acid),Laurent’s
acid (1-naphthylamine-5-sulphonic acid), tobias
acid (2-naphthylamine-1- sulphonic acid) :
2921 45 21 ---- Bronner‘s acid (2-naphthylamine-6-sulphonic acid)
kg. 10% -
2921 45 22 ---- Cleve‘s acid (1-naphthylamine-6-sulphonic acid) kg. 10% -
2921 45 23 ---- Epsilon acid (1-naphthylamine-3,8-disulphonic acid) kg. 10% -
2921 45 24 ---- Koch‘s acid (1-naphthylamine-3,6,8-trisulphonic kg. 10% -
acid)
2921 45 25 ---- Laurent‘s acid (1-naphthylamine-5-sulphonic acid) kg. 10% -
2921 45 26 ---- Tobias acid (2-naphthylamine-1-sulphonic acid) kg. 10% -
--- Naphthionic acid (1-naphthylamine-4-
sulphonic acid), Para tolyl peri acid (para
tolyl-1-naphthylamine 8-sulphonic acid),
phenyl peri acid (phenyl- 1-naphthylamine-8-
sulphonic acid) :
2921 45 31 ---- Naphthionic acid (1-naphthylamine-4-sulphonic acid) kg. 10% -
2921 45 32 ---- Para tolyl peri acid (para tolyl-1-naphthylamine-
8-sulphonic acid) kg. 10% -
2921 45 33 ---- Phenyl peri acid (phenyl-1-naphthylamine-
8-sulphonic acid) kg. 10% -
2921 45 90 --- Other kg. 10% -
2921 46 00 -- Amfetamine (INN), benzfetamine (INN)
dexamfetamine (INN), etilamfetamine (INN) kg. 10% -
fencamfamin(INN),lefetamine (INN),
levamfetamine (INN), mefenorex (INN) and
phentermine (INN); salts thereof
2921 49 -- Other :
2921 49 10 --- Xylidines kg. 10% -
2921 49 20 --- Para cumidine kg. 10% -
2921 49 90 --- Other kg. 10% -
- Aromatic polyamines and their derivatives;
salts thereof :
2921 51 -- o-, m-, p-Phenylenediamine, diaminotoluenes,
and their derivatives; salts thereof :
2921 51 10 --- O-phenylenediamine kg. 10% -
2921 51 20 --- M-phenylenediamine (m-di aminobenzene) kg. 10% -
2921 51 30 --- P-phenylenediamine kg. 10% -
2921 51 40 --- O-diaminotoluene kg. 10% -
2921 51 50 --- M-diaminotoluene kg. 10% -
2921 51 60 --- P-diaminotoluene kg. 10% -
2921 51 70 --- Para-amino acetanilide kg. 10% -
2921 51 80 --- Meta toluylene diamine kg. 10% -
2921 51 90 --- Other kg. 10% -
2921 59 -- Other :
2921 59 10 --- Benzidine kg. 10% -
2921 59 20 --- Benzidine dihydrochloride kg. 10% -
2921 59 30 --- 3, 3 dichlorobenzidine dihydrochloride sulphate kg. 10% -
2921 59 40 --- Diaminostilbene 2,2-disulphonic acid (Dasda) kg. 10% -
2921 59 90 --- Other kg. 10% -
2922 OXYGEN-FUNCTION AMINO-COMPOUNDS

- Amino-alcohols, other than those containing
more than one kind of oxygen function, their
ethers and esters; salts thereof :
2922 11 -- Monoethanolamine and its salts:
2922 11 10 --- Monoethanolamine kg. 10% -
2922 11 90 --- Other kg. 10% -
2922 12 -- Diethanolamine and its salts:
-- Ethyldiethanolamine and Methyldiethanolamine:
2922 12 00 -- Diethanolamine and its salts kg. 10% -
2922 13 Omitted
2922 14 00 -- Dextropropoxyphene (INN) and its salts kg. 10% -
2922 15 00 -- Triethanolamine kg. 10% -
2922 16 00 -- Diethanolammonium perfluorooctane sulphonate kg. 10% -
2922 17 -- Methyldiethanolamine and ethyldiethanolamine:
2922 17 10 --- Methyldiethanolamine kg. 10% -
2922 17 20 --- Ethyldiethanolamine kg. 10% -
2922 18 00 -- 2-(N, N-Diisopropylamino)ethanol kg. 10% -
2922 19 -- Other:
2922 19 10 --- 2-Hydroxy N, N-Diisopropyl ethylamine kg. 10% -
2922 19 90 --- Other kg. 10% -
(1) (2) (3) (4) (5)

- Amino-naphthols and other amino-phenols,
other than those containing more than one
kind of oxygen function, their ethers and
esters; salts thereof :
2922 21 -- Aminohydroxynaphthalene sulphonic acids
and their salts :
2922 21 10 --- Amino-g-acid kg. 10% -
2922 21 20 --- Amino-j-acid kg. 10% -
2922 21 30 --- 1-amino-2-naphthol-4-sulphonic acid kg. 10% -
2922 21 40 --- Gamma acid kg. 10% -
2922 21 50 --- J acid (2-amino-5-naphthol-7-sulphonic acid) kg. 10% -
2922 21 60 --- H acid kg. 10% -
2922 21 70 --- Ortho phenyl sulphonyl H-acid kg. 10% -
2922 21 80 --- Chicago acid kg. 10% -
2922 21 90 --- Other kg. 10% -
2922 29 -- Other :
--- 2-amino 4-nitrophenol, Meta aminophenol,
Para aminophenol,
Meta diethyl amino-phenol:
2922 29 11 ---- 2-amino 4-nitrophenol kg. 10% -
2922 29 12 ---- Meta aminophenol kg. 10% -
2922 29 13 ---- Para aminophenol kg. 10% -
2922 29 14 ---- Meta diethyl amino-phenol kg. 10% -
--- 2-amino-1-phenol-4-sulphonic acid, 6-nitro-O-
aminophenol-4-s ulphonic acid, Phenyl gamma
acid (phenyl 2-amino-naphthol-6-sulphonic
acid), Phenyl J acid (phenyl-2-amino-8 naphthol-
7-sulphonic acid), S acid, peri acid (1-amino-8-
naphthol-4-4-sulphoxinic acid, 1-
naphthylamine-8-sulphonic acid), Meta-
phenylene diamine-4-sulphonic acid :
2922 29 21 ---- 2-amino-1-phenol-4-sulphonic acid kg. 10% -
2922 29 22 ---- 6-nitro-O-aminophenol-4-sulphonic acid kg. 10% -
2922 29 23 ---- Phenyl gamma acid (phenyl 2-amino-naphtho
l-6-sulphonic acid) kg. 10% -
2922 29 24 ---- Phenyl J acid (phenyl-2-amino-8 naphtho

l-7-sulphonic acid) kg. 10% -
2922 29 25 ---- S acid, peri acid (1-amino-8-naphtho
l-4-4-sulphoxinic acid, kg. 10% -
1-naphthylamine-8-sulphonic acid)
2922 29 26 ---- Meta-phenylene diamine-4-sulphonic acid kg. 10% -
--- N-methyl-para-aminophenol sulphate
(motol),2, 5 dimethoxy
(1) (2) (3) (4) (5)

aniline, Para acetyl aminophenol (paracetamol),
Para cresidine, Picramic acid (T-grade), para
cresidine ortho sulphonic acid:
2922 29 31 ---- N-methyl-para-aminophenol sulphate (motol) kg. 10% -
2922 29 32 ---- 2, 5 dimethoxy aniline kg. 10% -
2922 29 33 ---- Para acetyl aminophenol (paracetamol) kg. 10% -
2922 29 34 ---- Para cresidine kg. 10% -
2922 29 35 ---- Picramic acid (T-grade) kg. 10% -
2922 29 36 ---- Para cresidine ortho sulphonic acid kg. 10% -
2922 29 90 --- Other kg. 10% -
- Amino-aldehydes , amino-ketones and amino-
quinones, other than those containing more
than one kind of oxygen function; salts thereof
:
2922 31 00 -- Amfepramone (INN), methadone (INN) and kg. 10% -
normethadone (INN); salts thereof
2922 39 00 -- Other kg. 10% -
- 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 kg. 10% -
2922 42 -- Glutamic acid and its salts :
2922 42 10 --- Glutamic acid kg. 10% -
2922 42 20 --- Monosodium glutamate kg. 10% -
2922 42 90 --- Other kg. 10% -
2922 43 00 -- Anthranilic acid and its salts kg. 10% -
2922 44 00 -- Tilidine (INN) and its salts kg. 10% -
2922 49 -- Other :
2922 49 10 --- Amino acetic acid (glycine) kg. 10% -
2922 49 20 --- N-methyl taurine kg. 10% -
2922 49 90 --- Other kg. 10% -
2922 50 - Amino-alcohol-phenols, amino-acid-phenols and
other amino-compounds with oxygen function :
--- Para-amino-salicylic acid, Methyl
anthranilate, Procaine hydrochloride, Amino
anisic acid anilide,L-tyrosine (p-hydroxyphenyl
amine) :
2922 50 11 ---- Para-amino-salicylic acid kg. 10% -
2922 50 12 ---- Methyl anthranilate kg. 10% -
2922 50 13 ---- Procaine hydrochloride kg. 10% -
2922 50 14 ---- Amino anisic acid anilide kg. 10% -
2922 50 15 ---- L-tyrosine (p-hydroxyphenyl amine) kg. 10% -
--- Frusemide, aminodial, N-acetyl anthranilic acid,
domperidone :
2922 50 21 ---- Frusemide kg. 10% -
(1) (2) (3) (4) (5)

2922 50 22 ---- Aminodial kg. 10% -
2922 50 23 ---- N-acetyl anthranilic acid kg. 10% -
2922 50 24 ---- Domperidone kg. 10% -
2922 50 90 --- Other kg. 10% -
2923 QUATERNARY AMMONIUM SALTS AND HYDROXIDES;

LECITHINS AND OTHER PHOSPHOAMINOLIPIDS,
WHETHER OR NOT CHEMICALLY DEFINED
2923 10 00 - Choline and its salts kg. 10% -
2923 20 - Lecithins and other phosphoaminolipids :
2923 20 10 --- Lecithins kg. 10% -
2923 20 90 --- Other kg. 10% -
2923 30 00 - Tetraethylammonium perfluorooctane sulphonate kg. 10% -
2923 40 00 - Didecyldimethylammonium perfluorooctane kg. 10% -
sulphonate
2923 90 00 - Other kg. 10% -
2924 CARBOXYAMIDE-FUNCTION COMPOUNDS; AMIDE-FUNCTION

COMPOUNDS OF ONIC ACID
- Acyclic amides (including acyclic carbamates)
and their
derivatives; salts thereof :
2924 11 00 -- Meprobamate (INN) kg. 10% -
2924 12 00 -- Fluoroacetamide (ISO), monocrotophos (ISO) and kg. 10% -
phosphamidon (ISO)
2924 19 00 -- Other kg. 10% -
- Cyclic amides (including cyclic carbamates)
and their derivatives;
salts thereof :
2924 21 -- Ureines and their derivatives; salts thereof :
2624 21 10 --- Diethyl diphenyl urea kg. 10% -
2924 21 20 --- Dimethyl diphenyl urea (zentralin) kg. 10% -
2924 21 30 --- Parachloro benzene sulphonyl urea kg. 10% -
2924 21 90 --- Other kg. 10% -
2924 23 00 -- 2-Acetamidobenzoic acid (N-acetylanthranilic
acid) and its salts kg. 10% -
2924 24 00 -- Ethinamate (INN) kg. 10% -
2924 25 00 -- Alachlor (ISO) kg. 10% -
2924 29 -- Other :
2924 29 10 --- Acetanilide kg. 10% -
2924 29 20 --- Aceto acetanilide kg. 10% -
2924 29 30 --- Aceto acetic ortho chloranilide kg. 10% -
2924 29 40 --- Aceto acetic para chloranilide kg. 10% -
(1) (2) (3) (4) (5)

2924 29 50 --- Phenyl acetamide kg. 10% -
2924 29 60 --- Pyrazinamide (pyrazine carboxamide) kg. 10% -
2924 29 90 --- Other kg. 10% -
2925 CARBOXYIMIDE-FUNCTION COMPOUNDS (INCLUDING

SACCHARIN AND ITS SALTS) AND IMINE-FUNCTION
COMPOUNDS
- Imides and their derivatives; salts thereof :
2925 11 00 -- Saccharin and its salts kg. 10% -
2925 12 00 -- Glutethimide (INN) kg. 10% -
2925 19 00 -- Other kg. 10% -
- Imines and their derivatives; salts thereof:
2925 21 00 -- Chlordimeform (ISO) kg. 10% -
2925 29 -- Other :
2925 29 10 --- Guanidine nitrate kg. 10% -
2925 29 90 --- Other kg. 10% -
2926 NITRILE-FUNCTION COMPOUNDS

2926 10 00 - Acrylonitrile kg. 10% -
2926 20 00 - 1-Cyanoguanidine (dicyandiamide) kg. 10% -
2926 30 00 - Fenproporex (INN) and its salts; methadone (INN) kg. 10% -
intermediate (4-cyano-2-Dimethy lamino-4, 4-
diphenylbutane)
2926 40 00 - Alpha-phenylacetoacetonitrile kg. 10% -
2926 90 00 - Other kg. 10% -
2927 DIAZO-, AZO- OR AZOXY-COMPOUNDS

2927 00 - Diazo-, azo- or azoxy- compounds :
2927 00 10 --- Para amino-azo-benzene kg. 10% -
2927 00 90 --- Other kg. 10% -
2928 ORGANIC DERIVATIVES OF HYDRAZINE OR OF

HYDROXYLAMINE
2928 00 - Organic derivatives of hydrazine or of
hydroxylamine :
2928 00 10 --- Isoniazid kg. 10% -
2928 00 90 --- Other kg. 10% -
2929 COMPOUNDS WITH OTHER NITROGEN FUNCTION

2929 10 - Isocyanates :
2929 10 10 --- Phenyl isocyanate kg. 10% -
2929 10 20 --- Toluene di-isocyanate kg. 10% -
2929 10 90 --- Other kg. 10% -
2929 90 - Other kg. 10% -
(1) (2) (3) (4) (5)

-
2929 90 10 --- N,N-Diethylphosphoramidic dichloride kg. 10% -
2929 90 20 --- N,N-Diisopropylphosphoramidic dichloride kg. 10% -
2929 90 30 --- N,N-Dipropylphosphoramidic dichloride kg. 10% -
2929 90 40 --- N,N-Dimethylphosphoramidic dichloride kg. 10% -
2929 90 50 --- Diethyl N,N-Dimethylphosphoramidate kg. 10% -
2929 90 60 --- Phosphoramidic acid, diethyl, dimethylester kg. 10% -
2929 90 90 --- Other kg. 10% -
X. — ORGANO-INORGANIC COMPOUNDS,
HETEROCYCLIC COMPOUNDS, NUCLEIC
ACIDS AND THEIR SALTS, AND SULPHONAMIDES
2930 ORGANO-SULPHUR COMPOUNDS

2930 10 00 - 2-(N,N-Dimethylamino) ethanethiol kg. 10% -
2930 20 00 - Thiocarbamates and dithiocarbamates kg. 10% -
2930 30 00 - Thiuram mono-, di or tetrasulphides kg. 10% -
2930 40 00 - Methionine kg. 10% -
2930 60 00 - 2-(N, N-Diethylamino)ethanethiol kg. 10% -
2930 70 00 - Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN)) kg. 10% -
2930 80 00 - Aldicarb (ISO), captafol (ISO) and methamidophos kg. 10% -
(ISO)
2930 90 - Other :
2930 90 10 --- Thiourea (sulphourea) kg. 10% -
2930 90 20 --- Calcium salts of methionine kg. 10% -
2930 90 30 --- Thio sulphonic acid kg. 10% -
2930 90 40 --- L-cystine (alpha-amino beta-thiopropionic kg. 10% -
acid)-sulphur containing amino acid
2930 90 50 --- Sulphinic acid kg. 10% -
2930 90 60 --- Sulphoxide kg. 10% -
2930 90 70 --- Mercaptan kg. 10% -
2930 90 80 --- Allyl isothiocyanate kg. 10% -
--- Other:
2930 90 91 ---- Ethanol, 2,2'-thiobis- kg. 10% -
2930 90 93 ---- Di-Methyl Amino ethanethiol Hydrochloride kg. 10% -
2930 90 95 ---- Di-ethyl Amino ethanethiol hydrochloride kg. 10% -
2930 90 96 ---- O-Ethyl S-phenyl ethylphosphonothiolothionate kg. 10% -
(fonofos)
2930 90 97 ---- Phosphorothioic acid, S[2-(diethyl amino) ethyl] O, kg. 10% -
O-Diethyl ester
2930 90 98 ---- Dichloro diphenyl sulphone kg. 10% -
2930 90 99 ---- Other kg. 10% -
2931 OTHER ORGANO-INORGANIC COMPOUNDS

(1) (2) (3) (4) (5)

2931 10 - Tetramethyl lead and tetraethyl lead:
2931 10 10 --- Tetramethyl lead kg. 10% -
2931 10 90 --- Tetraethyl lead kg. 10% -
2931 20 00 - Tributyltin compounds kg. 10% -
- Non-halogenated organo-phosphorous derivatives:
2931 41 00 -- Dimethyl methylphosphonate kg. 10% -
2931 42 00 -- Dimethyl propylphosphonate kg. 10% -
2931 43 00 -- Diethyl ethylphosphonate kg. 10% -
2931 44 00 -- Methylphosphonic acid kg. 10% -
2931 45 00 -- Salt of methylphosphonic acid and kg. 10% -
(aminoiminomethyl) urea (1 : 1)
2931 46 00 -- 2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane kg. 10% -
2,4,6-trioxide
2931 47 00 -- (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan- kg. 10% -
5-yl) methyl methyl methylphosphonate
2931 48 00 -- 3,9-Dimethyl-2,4,8,10-tetraoxa-3,9- diphosphaspiro kg. 10% -
[5.5] undecane 3,9-dioxide
2931 49 -- Other
2931 49 10 --- Sodium 3-(trihydroxysilyl) propyl kg. 10% -
methylphosphonate
2931 49 20 --- Bis[(5-ethyl-2-methyl-2-oxido-1,3,2- kg. 10% -
dioxaphosphinan-5-yl)methyl] methylphosphonate
2931 49 90 --- Other kg. 10% -
- Halogenated organo-phosphorous derivatives:
2931 51 00 -- Methylphosphonic dichloride kg. 10% -
2931 52 00 -- Propylphosphonic dichloride kg. 10% -
2931 53 00 -- O-(3-chloropropyl) O-[4-nitro-3-(trifluoromethyl) kg. 10% -
phenyl] methylphosphonothionate
2931 54 00 -- Trichlorfon (ISO) kg. 10% -
2931 59 00 -- Other kg. 10% -
2931 90 - Other:
--- Organo-arsenic compounds:
2931 90 11 ---- Methylarsonic acid and its salt kg. 10% -
2931 90 12 ---- Cacodylic acid and its salt kg. 10% -
2931 90 13 ---- p-Aminophenylarsonic acid and its salt kg. 10% -
2931 90 14 ---- Amino-hydroxyphenylarsonic acids, their formyl kg. 10% -
and acetyl derivatives and their salts
2931 90 15 ---- Arsenobenzene and its derivatives kg. 10% -
2931 90 19 ---- Other kg. 10% -
2931 90 20 --- Organo-silicon compounds kg. 10% -
2931 90 30 --- o-Iodosobenzoic acid kg. 10% -
2931 90 90 --- Other kg. 10% -
2932 HETEROCYCLIC COMPOUNDS WITH OXYGEN HETERO-

ATOM (S) ONLY
- Compounds containing an unfused furan ring
(whether or not hydrogenated) in the structure :
2932 11 00 -- Tetrahydrofuran kg. 10% -
2932 12 00 -- 2-Furaldehyde (furfuraldehyde) kg. 10% -
2932 13 00 -- Furfuryl alcohol and tetrahydrofurfuryl alcohol kg. 10% -
2932 14 00 -- Sucralose kg. 10% -
2932 19 -- Other :
2932 19 10 --- Hydroxy dibenzfuran carboxylic acid kg. 10% -
2932 19 90 --- Other Kg. 10% -
2932 20 - Lactones :
2932 20 10 --- Coumarin, methylcoumarins and ethylcoumarins Kg. 10% -
2932 20 20 --- Phenolphthalein Kg. 10% -
2932 20 90 --- Other Kg. 10% -
- Other :
2932 91 00 -- Isosafrole kg. 10% -
2932 92 00 -- 1-(1,3-Benzodioxol-5-yl) propan-2-one kg. 10% -
2932 93 00 -- Piperonal kg. 10% -
2932 94 00 -- Safrole kg. 10% -
2932 95 00 -- Tetrahydrocannabinols (all isomers) kg. 10% -
2932 96 00 -- Carbofuran (ISO) kg. 10% -
2932 99 -- Other:
2932 99 10 --- Cineole kg. 10% -
2932 99 90 --- Other kg. 10% -
2933 HETEROCYCLIC COMPOUNDS WITH NITROGEN
HETERO-ATOM(S) ONLY
- Compounds containing an unfused pyrazole ring
2933 11 00 -- Phenazone (antipyrin) and its derivates kg. 10% -
2933 19 -- Other :
2933 19 10 --- 3-carboxy (para sulpho-phenyl)-5- pyrazolone kg. 10% -
2933 19 20 --- 1 (2,5- dichloro-4-sulpho phenyl)-3-methyl- kg. 10% -
5-pyrazolone
2933 19 30 --- 3-methyl-1(4-sulpho-O-toluyl-5-pyrazolone) kg. 10% -
2933 19 40 --- Phenylmethylpyrazolone kg. 10% -
2933 19 50 --- 1-phenyl-5-pyrazolone-3-carboxylic acid ethylester kg. 10% -
2933 19 60 --- 1-(m-sulphophenyl)-3-pyrazolone kg. 10% -
2933 19 70 --- Analgin kg. 10% -
2933 19 80 --- Oxyphenbutazone kg. 10% -
--- Other:
2933 19 91 ---- Fluoro-3-(difluoromethyl)-1-methyl-1h-pyrazole-4- kg. 10% -
carbonyl fluoride
2933 19 99 ---- Other kg. 10% -
- Compounds containing an unfused imidazole
ring (whether or not hydrogenated) in the
structure :
2933 21 00 -- Hydantoin and its derivatives kg. 10% -
2933 29 -- Other :
2933 29 10 --- Tinidazole kg. 10% -
2933 29 20 --- Metronidazole, metronidiazole benzoate kg. 10% -
2933 29 30 --- Mebendazole kg. 10% -
2933 29 40 --- Dimetridazole kg. 10% -
2933 29 50 --- Albendazole kg. 10% -
2933 29 90 --- Other kg. 10% -
- Compounds containg an unfused pyridine ring
2933 31 00 -- Pyridine and its salts kg. 10% -
2933 32 00 -- Piperidine and its salts kg. 10% -
2933 33 -- Alfentanil (INN), anileridine (INN), bezitramide kg. 10% -
(INN), bromazepam (INN), carfentanil (INN),
difenoxin (INN), diphenoxylate (INN), dipipanone
(INN), fentanyl (INN), ketobemidone (INN),
methylphenidate (INN), pentazocine (INN), pethidine
(INN), pethidine (INN) intermediate A,
phencyclidine (INN)(PCP), phenoperidine (INN),
pipradrol (INN), piritramide (INN), propiram (INN)
remifentanil (INN) and trimeperidine (INN); salts
thereof:
--- Alfentanil (INN), anileridine (INN), bezitramide
(INN), bromazepam (INN), carfentanil (INN),
difenoxin (INN), diphenoxylate (INN), dipipanone
(INN); salts thereof:
2933 33 11 ---- Alfentanil (INN) and its salt kg. 10% -

2933 33 12 ---- Anileridine (INN) and its salt kg. 10% -
2933 33 13 ---- Bezitramide (INN) and its salt kg. 10% -
2933 33 14 ---- Bromazepam (INN) and its salt kg. 10% -
2933 33 15 ---- Carfentanil (INN) and its salt kg. 10% -
2933 33 16 ---- Difenoxin (INN) and its salt kg. 10% -
2933 33 17 ---- Diphenoxylate (INN) and its salt kg. 10% -
2933 33 18 ---- Dipipanone (INN) and its salt kg. 10% -
--- Fentanyl (INN), ketobemidone (INN),
methylphenidate (INN), pentazocine (INN), pethidine
(INN), pethidine (INN) intermediate A,
phencyclidine (INN) (PCP), phenoperidine (INN);
salts thereof
2933 33 21 ---- Fentanyl (INN) and its salt kg. 10% -
2933 33 22 ---- Ketobemidone (INN) and its salt kg. 10% -
2933 33 23 ---- Methylphenidate (INN) and its salt kg. 10% -
2933 33 24 ---- Pentazocine (INN) and its salt kg. 10% -
2933 33 25 ---- Pethidine (INN) and its salt kg. 10% -
2933 33 26 ---- Pethidine (INN) intermediate A and its salt kg. 10% -
2933 33 27 ---- Phencyclidine (INN) (PCP) and its salt kg. 10% -
2933 33 28 ---- Phenoperidine (INN) and its salt kg. 10% -
--- Pipradrol (INN), piritramide (INN), propiram
(INN), remifentanil (INN) and trimeperidine (INN);
salts thereof:
2933 33 31 ---- Pipradrol (INN) and its salt kg. 10% -
2933 33 32 ---- Piritramide (INN) and its salt kg. 10% -
2933 33 33 ---- Propiram (INN) and its salt kg. 10% -
2933 33 34 ---- Remifentanil (INN) and its salt kg. 10% -
2933 33 35 ---- Trimeperidine (INN) and its salt kg. 10% -
2933 34 00 -- Other fentanyls and their derivatives kg. 10% -
2933 35 00 -- 3-Quinuclidinol kg. 10% -
2933 36 00 -- 4-Anilino-N-phenethylpiperidine (ANPP) kg. 10% -
2933 37 00 -- N-Phenethy l-4-piperidone (NPP) kg. 10% -
2933 39 -- Other :
--- Derivatives of pyridine :
2933 39 11 ---- Amino pyridine kg. 10% -
2933 39 12 ---- Alpha picoline (2-methyl pyridine) kg. 10% -
2933 39 13 ---- Gamma picoline (4-methyl pyridine) kg. 10% -
2933 39 14 ---- Chloropheniramine maleate kg. 10% -
2933 39 15 ---- Diphenoxylate hydrochloride kg. 10% -
2933 39 16 ---- Beta picoline (3-methyl pyridine) kg. 10% -
2933 39 18 ---- Lutidine (Dimethyl Pyridine) kg. 10% -
2933 39 19 ---- Other kg. 10% -
2933 39 40 --- Benzene acetic acid, alpha -hydroxy- alpha-phenyl, kg. 10% -
1- azabicyclo-azabicyclo [2.2.2.] oct-3-yl ester
2933 39 90 --- Other kg. 10% -
- Compounds containing in the structure a
quinoline or isoquinoline ring-system (whether
or not hydrogenated), not further fused :
2933 41 00 -- Levorphanol (INN) and its salts kg. 10% -
2933 49 00 -- Other kg. 10% -
- Compounds containing a pyrimidine ring
(whether or not hydrogenated) or piperazine
ring in the structure :
2933 52 00 -- Malonylurea (barbituric acid) and its salts kg. 10% -
2933 53 00 -- Allobarbital (INN), amobarbital (INN), barbital kg. 10% -
(INN), butalbital (INN), butobarbital (INN),
cyclobarbital (INN), methylphenobarbital (INN),
pentobarbital (INN), secbutabarbital (INN),
phenobarbital (INN), ] secobarbital (INN), and
vinylbital (INN); salts thereof
2933 54 00 -- Other derivatives of malonylurea (barbituric acid); kg. 10% -
salts thereof
2933 55 00 -- Loprazolam (INN), mecloqualone (INN), kg. 10% -
methaqualone (INN) and zipeprol (INN); salts
thereof
2933 59 -- Other :
2933 59 10 --- Aminophylline (cordophylin) kg. 10% -
2933 59 20 --- Trimethoprim kg. 10% -
2933 59 30 --- Diethyl carbamazine citrate kg. 10% -
2933 59 40 --- 1-Amino-4-Methyl piperazine kg. 10% -
2933 59 90 --- Other kg. 10% -
- Compounds containing an unfused triazine ring
2933 61 00 -- Melamine kg. 10% -
2933 69 -- Other :
2933 69 10 --- Cyanuric acid and its salts kg. 10% -
2933 69 20 --- 4-[4,6-bis(2,4-dimethylphenyl)-1,3,5- kg. 10% -
triazine-2-yl]-1,3-benzenediol
2933 69 30 --- Tris(2-hydroxyethyl) isocyanurate kg. 10% -
2933 69 40 --- Ethylhexyltriazone kg. 10% -
2933 69 50 --- 2,4,6-tri(2,4-dyhydroxyl-3-methylphenyl)-1,3,5-triazine kg. 10% -
2933 69 90 --- Other kg. 10% -
- Lactams :
2933 71 00 -- 6-Hexanelactam (epsilon-caprolactam) kg. 12.5% 12.5%
2933 72 00 -- Clobazam (INN) and methyprylon (INN) kg. 10% -
2933 79 -- Other lactams :
2933 79 10 --- N-methyl-2-pyrrolidone kg. 10% -
2933 79 20 --- N-ethyl-2-pyrrolidone kg. 10% -
2933 79 90 --- Other kg. 10% -
- Other :
2933 91 00 -- Alprazolam (INN), camazepam (INN) kg. 10% -
chloridiazepoxide (INN),clonazepam (INN),
clorazepate, delorazepam (INN), diazepam (INN),
estazolam (INN), ethyl loflazepate (INN),
fludiazepam (INN), flunitrzepam (INN), flurazepam
(INN), halazepam (INN), lorazepam (INN),
lormetazepam (INN), mazindol (INN), medazepam
(INN), midazolam (INN), nimetazepam (INN),
nitrazepam (INN), nordazepam (INN), oxazepam
(INN), pinazepam (INN), prazepam (INN),
pyrovalerone (INN), tamazepam (INN), tetrazepam
(INN) and triazolam (INN); salts thereof
2933 92 00 -- Azinphos-methyl (ISO) kg. 10% -

2933 99 -- Other:
2933 99 10 --- Imidazo pyridine methyl amine kg. 10% -
2933 99 90 --- Other kg. 10% -
2934 NUCLEIC ACIDS AND THEIR SALTS; WHETHER OR NOT

CHEMICALLY DEFINED; OTHER HETEROCYCLIC
COMPOUNDS
2934 10 00 - Compounds containing an unfused thiazole ring kg. 10% -
(whether or not hydrogenated) in the structure
2934 20 00 - Compounds containing in the structure a kg. 10% -
benzothiazole ring-system (whether or not
hydrogenated) not further fused
2934 30 00 - Compounds containing in the structure a kg. 10% -
phenothiazine ring-system (whether or not
hydrogenated) not further fused
- Other :
2934 91 00 -- Aminorex (INN), brotizolam (INN), clotiazepam kg. 10% -
(INN), cloxazolam (INN), dextromoramide
(INN), haloxazolam (INN), ketazolam (INN),
mesocarb (INN), oxazolam (INN), pemoline
(INN), phendimetrazine (INN), phenmetrazine
(INN) and sufentanil (INN); salts thereof
2934 92 00 -- Other fentanyls and their derivatives kg. 10% -
2934 99 -- Other:
2934 99 10 --- Chloro thiophene-2-carboxylic acid kg. 10% -
2934 99 20 --- Morpholine kg. 10% -
2934 99 90 --- Other kg. 10% -
2935 SULPHONAMIDES
2935 10 00 - N-Methylperfluorooctane sulphonamide kg. 10% -
2935 20 00 - N-Ethylperfluorooctane sulphonamide kg. 10% -
2935 30 00 - N-Ethyl-N-(2-hydroxyethyl) perfluorooctane kg. 10% -
sulphonamide
2935 40 00 - N-(2-Hydroxyethyl)-N-methylperfluorooctane kg. 10% -
sulphonamide
2935 50 00 - Other perfluorooctane sulphonamides kg. 10% -
2935 90 - Other:
--- Sulphamethoxazole, sulphafurazole, sulphadiazine,
sulphadimidine, sulphacetamide:
2935 90 11 ---- Sulphamethoxazole kg. 10% -
2935 90 12 ---- Sulphafurazole kg. 10% -
2935 90 13 ---- Sulphadiazine kg. 10% -
2935 90 14 ---- Sulphadimidine kg. 10% -
2935 90 15 ---- Sulphacetamide kg. 10% -
--- Sulphamethoxypyridarine, sulphamethiazole,
sulphamoxole, sulphamide:
2935 90 21 ---- Sulphamethoxypyridarine kg. 10% -
2935 90 22 ---- Sulphamethiazole kg. 10% -
2935 90 23 ---- Sulphamoxole kg. 10% -
2935 90 24 ---- Sulphamide kg. 10% -
2935 90 90 --- Other kg. 10% -
XI. —PROVITAMINS, VITAMINS AND HORMONES

2936 PROVITAMINS AND VITAMINS, NATURAL OR
REPRODUCED BY SYNTHESIS (INCLUDING NATURAL
CONCENTRATES), DERIVATIVES THEREOF USED
PRIMARILY AS VITAMINS, AND INTERMIXTURES OF THE
FOREGOING, WHETHER OR NOT IN ANY SOLVENT
- Vitamins and their derivatives, unmixed :
2936 21 00 -- Vitamin A and their derivatives kg. 10% 10%
2936 22 -- Vitamin B1 and its derivatives :

2936 22 10 --- Vitamin B1 [Thiamine (INN), aneurine] and its salts kg. 10% 10%
2936 22 90 --- Other kg. 10% 10%
2936 23 10 --- Vitamin B2 [Riboflavin(INN), lactoflavin] and its kg. 10% 10%
salts
2936 23 90 --- Other kg. 10% 10%
2936 24 00 -- D- or DL-Pantothenic acid (Vitamin B5) and its kg. 10% 10%
derivatives
2936 25 00 -- Vitamin B6 and its derivatives kg. 10% 10%

2936 26 10 --- Vitamin B12 (Cyanocobalamin (INN)) kg. 10% 10%
2936 26 90 --- Other kg. 10% 10%
2936 27 00 -- Vitamin C (Ascorbic acid) and its derivatives kg. 10% 10%
2936 28 00 -- Vitamin E and its derivatives kg. 10% 10%
2936 29 -- Other vitamins and their derivatives :
2936 29 10 --- Folic acid (Vitamin B9) kg. 10% 10%
2936 29 20 --- Nicotinic acid and nicotinamide (niacinamide kg. 10% 10%
or niacine)
2936 29 30 --- Vitamin K (menaphthonum BP) kg. 10% 10%
2936 29 40 --- Vitamin D kg. 10% 10%
2936 29 50 --- Vitamin H (Biotin) kg. 10% 10%
2936 29 90 --- Other kg. 10% 10%
2936 90 00 - Other, including natural concentrates kg. 10% 10%
2937 HORMONES, PROSTAGLANDINS, THROMBOXANES AND

LEUKOTRIENES, NATURAL OR REPRODUCED BY
SYNTHESIS; DERIVATIVES AND STRUCTURAL
ANALOGUES THEREOF, INCLUDING CHAIN MODIFIED
POLYPEPTIDES, USED PRIMARILY AS HORMONES
- Polypeptide hormones, protein hormones and
glycoprotein hormones, their dervatives and
structural analogues :
2937 11 00 -- Somatotropin, its derivatives and structural kg. 10% 10%
analogues
2937 12 00 -- Insulin and its salts kg. 10% 10%
2937 19 00 -- Other kg. 10% 10%
- Steroidal hormones, their derivatives and structural
analogues :
2937 21 00 -- Cortisone, hydrocortisone, prednisone kg. 10% 10%
(dehydrocortisone) and prednisolone
(dehydrohydrocortisone)
2937 22 00 -- Halogenated derivatives of corticosteroidal harmones kg. 10% 10%
2937 23 00 -- Oestrogens and progestogens kg. 10% 10%
2937 29 00 -- Other kg. 10% 10%

2937 29 00 -- Other kg. 10% 10%

2937 31 00 -- Epinephrine kg. 10% 10%
2937 50 00 - Prostaglandins,thromboxanes, leukotrienes, their kg. 10% 10%
derivatives and structural analogues
2937 90 - Other:
--- Catecholamine hormones,their derivatives and
structural analogues:
2937 90 11 ---- Epinethrine kg. 10% 10%
2937 90 19 ---- Other kg. 10% 10%
2937 90 20 --- Amino-acid derivatives kg. 10% 10%
2937 90 90 --- Other kg. 10% 10%
XII. –GLYCOSIDES AND VEGETABLE ALKALOIDS,

NATURAL OR REPRODUCED BY SYNTHESIS, AND
THEIR SALTS, ETHERS, ESTERS AND OTHER
DERIVATIVES
2938 GLYCOSIDES, NATURAL OR REPRODUCED BY
SYNTHESIS AND THEIR SALTS, ETHERS, ESTERS AND
OTHER DERIVATIVES
2938 10 00 - Rutoside (rutin) and its derivatives kg. 10% -
2938 90 - Other :
2938 90 10 --- Digoxin kg. 10% -
2938 90 20 --- Digitalis glycosides kg. 10% -
2938 90 90 --- Other kg. 10% -
2939 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), kg. 10% -
codeine, dihydrocodeine (INN), ethylmorphine,
etorphine (INN), heroin, hydrocodone (INN),
hydromorphone (INN), morphine, nicomorphine
(INN), oxycodone (INN), oxymorphone (INN),
pholcodine (INN), thebacon (INN) and thebaine;
salts thereof
2939 19 00 -- Other kg. 10% -
2939 20 - Alkaloid of cinchona and their derivatives; salts
thereof :
2939 20 10 --- Quinine alkaloids kg. 10% -
2939 20 20 --- Quinine hydrochloride kg. 10% -
2939 20 30 --- Quinine sulphate kg. 10% -
2939 20 40 --- Chloroquine phosphate kg. 10% -
2939 20 90 --- Other kg. 10% -

2939 30 00 - Caffeine and its salts kg. 10% 10%

- Alkaloids of ephedra and their
derivatives;salts thereof:
2939 41 00 -- Ephedrine and its salts kg. 10% 10%
2939 42 00 -- Pseudoephedrine (INN) and its salts kg. 10% 10%
2939 43 00 -- Cathine (INN) and its salts kg. 10% 10%
2939 44 00 -- Norephedrine and its salts kg. 10% -
2939 45 00 -- Levometamfetamine, metamfetamine (INN), kg. 10% 10%
metamfetamine racemate and their salts
2939 49 00 -- Other kg. 10% 10%
- Theophylline and aminophylline(theophylline-
ethylenediamine) and their derivatives; salts
thereof :
2939 51 00 -- Fenetylline (INN) and its salts kg. 10% 10%
2939 59 00 -- Other kg. 10% 10%
- Alkaloids of rye ergot and their derivatives;
salts thereof :
2939 61 -- Ergometrine (INN) and its salts :
2939 61 10 --- Ergometrine (INN) kg. 10% -
2939 61 90 --- Other kg. 10% -
2939 62 -- Ergotamine (INN) and its salts :
2939 62 10 --- Ergotamine tartrate kg. 10% -
2939 62 90 --- Other kg. 10% -
2939 63 00 -- Lysergic acid and its salts kg. 10% -
2939 69 00 -- Other kg. 10% -
- Other, of vegetal origin:
2939 72 00 -- Cocaine, ecgonine; salts, esters and other derivatives kg. 10% -
thereof
2939 79 00 -- Other kg. 10% -
2939 80 00 - Other kg. 10% -
XIII. –OTHER ORGANIC COMPOUNDS
2940 00 00 SUGARS, CHEMICALLY PURE, OTHER THAN SUCROSE, kg. 10% -
LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE; SUGAR
ETHERS, SUGAR ACETALS AND SUGAR ESTERS AND
THEIR SALTS, OTHER THAN PRODUCTS OF HEADINGS
2937, 2938 OR 2939
2941 ANTIBIOTICS
2941 10 - Penicillins and their derivative with a penicillanic
acid structure; salts thereof :
2941 10 10 --- Penicillins and its salts ( e.g. procaine penicillin, kg. 10% 10%
penicillin G-potassium)
2941 10 20 --- Ampicilline and its salts kg. 10% 10%
2941 10 30 --- Amoxycilline and its salts kg. 10% 10%

2941 10 40 --- Cioxacilline and its salts kg. 10% 10%
2941 10 50 --- 6-APA kg. 10% 10%
2941 10 90 --- Other kg. 10% 10%
2941 20 - Streptomycins and their derivatives; salts thereof :
2941 20 10 --- Streptomycin kg. 10% 10%
2941 20 90 --- Other kg. 10% 10%
2941 30 - Tetracyclines and their derivatives, salts thereof :
2941 30 10 --- Doxycycline and its salts kg. 10% 10%
2941 30 20 --- Tetracycline/oxytetra-cycline and their salts kg. 10% 10%
2941 30 90 --- Other kg. 10% 10%
2941 40 00 - Chloramphenicol and its derivatives; salts thereof kg. 10% 10%
2941 50 00 - Erythromycin and its derivatives; salts thereof kg. 10% 10%
2941 90 - Other :
--- Rifampicin and its salts :
2941 90 11 ---- Rifampicin kg. 10% 10%
2941 90 12 ---- 3 Formyl Rifa S V(Rifa int) kg. 10% 10%
2941 90 13 ---- Rifa S or Rifa S Sodium (Rifaint) kg. 10% 10%
2941 90 14 ---- 1-Amino-4-Methyl piperazine (Rifaint) kg. 10% 10%
2941 90 19 ---- Other kg. 10% 10%
2941 90 20 --- Cephalexin and its salts kg. 10% 10%
2941 90 30 --- Ciprofloxacine and its salts kg. 10% 10%
2941 90 40 --- Gentamycin and its salts kg. 10% 10%
2941 90 50 --- Neomycin kg. 10% 10%
2941 90 60 --- Norfloxacin and its salts kg. 10% 10%
2941 90 90 --- Other kg. 10% 10%
2942 OTHER ORGANIC COMPOUNDS

2942 00 - Other organic compounds :
--- Cefadroxil and its salts, ibuprofane, nifedipine,
ranitidine, danes salt of D(-) phenyl glycine, D(-
) para hydroxy dane’s salts :
2942 00 11 ---- Cefadroxil and its salts kg. 10% -
2942 00 12 ---- Ibuprofane kg. 10% -
2942 00 13 ---- Nifedipine kg. 10% -
2942 00 14 ---- Ranitidine kg. 10% -
2942 00 15 ---- Danes salt of D(-) phenyl glycine kg. 10% -
2942 00 16 ---- D(-) para hydroxy dane‘s salts kg. 10% -
--- Timolo maleate, terbutoline sulphate, D(-
)phenyl glycin chloride HCL (DPGCH),
imipramine HCl, amitryptyline HCl,
cysteanune HCl, atenolol, propronalol :
2942 00 21 ---- Timolo maleate kg. 10% -
2942 00 22 ---- Terbutoline sulphate kg. 10% -
2942 00 23 ---- D(-) phenyl glycin chloride HCL (DPGCH) kg. 10% -
2942 00 24 ---- Imipramine HCl kg. 10% -
2942 00 25 ---- Amitryptyline HCl kg. 10% -
2942 00 26 ---- Cysteanune HCl kg. 10% -

2942 00 27 ---- Atenolol, propronalol kg. 10% -
--- Diloxanide furoate, cimetidine, oxyclozanide,
famotidine :
2942 00 31 ---- Diloxanide furoate kg. 10% -
2942 00 32 ---- Cimetidine kg. 10% -
2942 00 33 ---- Oxyclozanide kg. 10% -
2942 00 34 ---- Famotidine kg. 10% -
2942 00 90 --- Other kg. 10% -
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) products, such as tablets, chewing gum or patches (transdermal systems), containing
nicotine and intended to assist tobacco use cessation (heading 2404);
(c) plasters specially calcined or finely ground for use in dentistry (heading 2520);
(d) aqueous distillates or aqueous solutions of essential oil, suitable for medicinal uses (heading
3301);
(e) preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties;
(f) soap or other products of heading 3401 containing added medicaments;
(g) preparations with a basis of plaster for use in dentistry (heading 3407);
(h) blood albumin not prepared for therapeutic or prophylactic uses (heading 3502); or
(ij) diagnostic reagents of heading 3822.
2. For the purposes of heading 3002, the expression ―immunological products‖ applies to peptides and
proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological
processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody
fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumor necrosis factors (TNF),
growth factors (GF), hematopoietins and colony stimulating factors (CSF).;
3. For the purposes of headings 3003 and 3004 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 1302, 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 mixture of vegetable materials; and
(3) salts and concentrates obtained by evaporating natural mineral waters.
4. Heading 3006 applies only to the following, which are to be classified in that heading and in no other
heading of this Schedule—
(a) sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or
dental yarns) and sterile tissue adhesives for surgical wound closure;
(b) sterile laminaria and sterile laminaria tents;
(c) sterile absorbable surgical or dental haemostatics sterile surgical or dental adhesion barriers,
whether or not absorbable;

(d) opacifying preparations for X-ray examinations and diagnostic reagents designed to be
administered to the patient, being unmixed products put up in measured doses or products consisting of
two or more ingredients which have been mixed together for such uses;
(e) placebos and blinded (or double-blinded) clinical trial kits for use in recognized clinical
trials, put up in measured doses, even if they might contain active medicaments;
(f) dental cements and other dental fillings; bone reconstruction cements;
(g) first-aid boxes and kits;
(h) chemical contraceptive preparations based on hormones, on other products of heading 2937 or
on spermicides;
(i) 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; and
(j) waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended
purpose due to, for example, expiry of shelf-life.
(k) appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut
to shape and their adhesive wafers or faceplates.
Sub-heading Notes:
1. For the purposes of sub-headings 3002 13 and 3002 14, the following are to be treated:
(a) as unmixed products, pure products, whether or not containing impurities;
(b) as products which have been mixed:
(1) the products mentioned in (a) above dissolved in water or in other solvents;
(2) the products mentioned in (a) and (b) (1) above with an added stabiliser necessary for
their preservation or transport; and
(3) the products mentioned in (a), (b) (1) and (b) (2) above with any other additive.
2. Sub-headings 3003 60 and 3004 60 cover medicaments containing artemisinin (INN) for oral
ingestion combined with other pharmaceutical active ingredients, or containing any of the following
active principles, whether or not combined with other pharmaceutical active ingredients: amodi
aquine (INN); artelinic acid or its salts; artenimol (INN); artemotil (INN); artemether (INN); artesunate
(INN); chloroquine (INN); dihydroartemisinin (INN); lumefantrine (INN);mefloquine (INN);
piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN).

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
3001 GLANDS AND OTHER ORGANS FOR ORGANO-
THERAPEUTIC USES, DRIED , WHETHER OR NOT
POWDERED ; EXTRACTS OF GLANDS OR OTHER
ORGANS OR OF THEIR SECRETIONS FOR ORGANO-
THERAPEUTIC USES; HEPARIN AND ITS SALTS;
(1) (2) (3) (4) (5)

OTHER HUMAN OR ANIMAL SUBSTANCES PREPARED
FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT
ELSEWHERE SPECIFIED OR INCLUDED
3001 20 - Extracts of glands or other organs or of

their secretions :
3001 20 10 --- Liquid extracts of liver kg. 10% 10%
3001 20 20 --- Liver extracts, dry kg. 10% 10%
3001 20 30 --- Snake venom kg. 10% 10%
3001 20 90 --- Other kg. 10% 10%
3001 90 - Other :
3001 90 10 --- Of human origin kg. 10% 10%
--- Other :
3001 90 91 ---- Heparin and its salts kg. 10% 10%
3001 90 99 ---- Other kg. 10% 10%
3002 HUMAN BLOOD; ANIMAL BLOOD PREPARED

FORTHERAPEUTIC, 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 OTHER SIMILAR PRODUCTS; CELL CULTURES,
WHETHER OR NOT MODIFIED
- Antisera, other blood fractions and products,

immunological whether or not modified or obtained
by biotechnologicalprocesses:
3002 12 --Antisera and other blood fractions:
3002 12 10 ---For diphtheria kg. 10% 10%
3002 12 20 ---For tetanus kg. 10% 10%
3002 12 30 ---For rabies kg. 10% 10%
3002 12 40 ---For snake venom kg. 10% 10%
3002 12 90 ---Other kg. 10% 10%
3002 13 00 --Immunological products, unmixed, not put up in kg. 10% 10%
measured doses or in forms or packings for
retail sale
3002 14 00 -- Immunological products, mixed, not put up in kg. 10% 10%
measured doses or in forms or packings for retail
sale
(1) (2) (3) (4) (5)

3002 15 00 -- Immunological products, put up in measured kg. 10% 10%
doses or in forms or packings for retail sale
- Vaccines, toxins, cultures of micro-organisms

(excluding yeasts) and similar products:
3002 41 -- Vaccines for human medicine:
---Single vaccines for:
3002 41 11 ---- Cholera and typhoid kg. 10% 10%
3002 41 12 ---- Hepatitis kg. 10% 10%
3002 41 13 ---- Tetanus kg. 10% 10%
3002 41 14 ---- Polio kg. 10% 10%
3002 41 15 ---- Tuberculosis kg. 10% 10%
3002 41 16 ---- Rabies kg. 10% 10%
3002 41 17 ---- Japanese encephalitis kg. 10% 10%
3002 41 18 ---- Whopping cough (pertusis) kg. 10% 10%
3002 41 19 ---- Other kg. 10% 10%
--- Mixed vaccines for:
3002 41 21 ---- Diphtheria, pertusis and tetanus (DPT) kg. 10% 10%
3002 41 22 ---- Diphtheria and tetanus (DT) kg. 10% 10%
3002 41 23 ---- Measles, mumps and rubella (MMR) kg. 10% 10%
3002 41 24 ---- Typhoid-paratyphoid (TAB) kg. 10% 10%
3002 41 25 ---- Typhoid- paratyphoid-cholera (TABC) kg. 10% 10%
3002 41 29 ---- Other kg. 10% 10%
3002 42 00 --Vaccines for veterinary medicine kg. 10% 10%
3002 49 --Other
3002 49 10 --- Cultures of micro-organisms (excluding yeast) kg. 10% 10%
3002 49 20 --- Toxins kg. 10% 10%
3002 49 90 --- Other kg. 10% 10%
-Cell cultures, whether or not modified:
3002 51 00 --Cell therapy products kg. 10% 10%
3002 59 00 --Other kg. 10% 10%
3002 90 -Other: kg. 10% 10%
3002 90 10 --- Human blood kg. 10% 10%
3002 90 20 --- Animal blood prepared for therapeutic, kg. 10% 10%
prophylactic or diagnostic uses
3002 90 90 --- Other kg. 10% 10%
3003 MEDICAMENTS (EXCLUDING GOODS OF HEADING

3002, 3005 OR 3006) CONSISTING OF TWO OR
MORE CONSTITUENTS WHICH HAVE BEEN MIXED
TOGETHER FOR THERAPEUTIC OR PROPHYLACTIC
USES, NOT PUT UP IN MEASURED DOSES OR IN
FORMS OR PACKINGS FOR RETAIL SALE
3003 10 00 - Containing penicillins or derivatives thereof, kg. 10% 10%
with a penicillanic acid structure, or
streptomycins or their derivatives
(1) (2) (3) (4) (5)

3003 20 00 - Other, containing antibiotics kg. 10% 10%
- Other, containing hormones or other products
of heading 2937:
3003 31 00 -- Containing insulin kg. 10% 10%
3003 39 00 -- Other kg. 10% 10%
- Other, containing alkaloids or derivatives
thereof:
3003 41 00 -- Containing ephedrine or its salts kg. 10% 10%
3003 42 00 -- Containing pseudoephedrine (INN) or its salts kg. 10% 10%
3003 43 00 -- Containing norephedrine or its salts kg. 10% 10%
3003 49 00 -- Other kg. 10% 10%
3003 60 00 - Other, containing antimalarial active principles kg. 10% 10%
described in Sub-heading Note 2 to this Chapter
3003 90 - Other :
--- Ayurvedic, Unani, Siddha, Homoeopathic
or Bio-chemic systems medicaments :
3003 90 11 ---- Of Ayurvedic system kg. 10% 10%
3003 90 12 ---- Of Unani system kg. 10% 10%
3003 90 13 ---- Of Siddha system kg. 10% 10%
3003 90 14 ---- Of Homoeopathic system kg. 10% 10%
3003 90 15 ---- Of Bio-chemic system kg. 10% 10%
--- Menthol crystals and milk of magnesia :
3003 90 21 ---- Menthol crystals kg. 10% 10%
3003 90 22 ---- Milk of magnesia kg. 10% 10%
--- Bovine albumin and drugs of animal origin,
merbromine national formulary XII
(mercurochrome), calcium sennoside,
anaesthetic agents used in human or
veterinary medicine or surgery, aluminium
hydroxide gel :
3003 90 31 ---- Bovine albumin and drugs of animal origin kg. 10% 10%
3003 90 32 ---- Merbromine national formulary XII kg. 10% 10%
(mercurochrome)
3003 90 33 ---- Calcium sennoside kg. 10% 10%
3003 90 34 ---- Anaesthetic agents used in human or veterinary
medicine or surgery kg. 10% 10%
3003 90 35 ---- Aluminium hydroxide gel kg. 10% 10%
3003 90 36 ---- Ketamine kg 10% 10%
3003 90 90 --- Other kg. 10% 10%
3004 MEDICAMENTS (EXCLUDING GOODS OF HEADING

3002, 3005 OR 3006) CONSISTING OF MIXED OR
UNMIXED PRODUCTS FOR THERAPEUTIC OR
PROPHYLACTIC USES, PUT UP IN MEASURED DOSES
(1) (2) (3) (4) (5)

(INCLUDING THOSE IN THE FORM OF TRANSDERMAL
ADMINISTRATION SYSTEMS) OR IN FORMS OR
PACKINGS FOR RETAIL SALE
3004 10 - Containing penicillins or derivatives thereof,
with a penicillanic acid structure, or streptomycins
or their derivatives :
3004 10 10 --- Penicillins kg. 10% 10%
3004 10 20 --- Ampicillin kg. 10% 10%
3004 10 30 --- Amoxycillin kg. 10% 10%
3004 10 40 --- Becampicillin kg. 10% 10%
3004 10 50 --- Cloxacillin kg. 10% 10%
3004 10 60 --- Ampicillin and cloxacillin combinations kg. 10% 10%
3004 10 70 --- Streptomycin kg. 10% 10%
3004 10 90 --- Other kg. 10% 10%
3004 20 -- Other Containing antibiotics :
--- Cephalosporins and their derivatives :
3004 20 11 ---- Cefazolin kg. 10% 10%
3004 20 12 ---- Cephalexin kg. 10% 10%
3004 20 13 ---- Ciprofloxacin kg. 10% 10%
3004 20 14 ---- Cefoxitin kg. 10% 10%
3004 20 19 ---- Other kg. 10% 10%
3004 20 20 --- Sulfonamides and cotrimoxazole kg. 10% 10%
--- Fluoroquinolones :
3004 20 31 ---- Norfloxacin kg. 10% 10%
3004 20 32 ---- Nalidixic acid kg. 10% 10%
3004 20 33 ---- Ciprofloxacin kg. 10% 10%
3004 20 34 ---- Ofloxacin kg. 10% 10%
3004 20 39 ---- Other kg. 10% 10%
--- Tetracyclines :
3004 20 41 ---- Chlortetracycline kg. 10% 10%
3004 20 42 ---- Oxytetracycline kg. 10% 10%
3004 20 49 ---- Other kg. 10% 10%
3004 20 50 --- Chloramphenicol kg. 10% 10%
--- Macrolide :
3004 20 61 ---- Erythromycin kg. 10% 10%
3004 20 62 ---- Roxithromycin kg. 10% 10%
3004 20 63 ---- Clarithromycin kg. 10% 10%
3004 20 64 ---- Azithromycin kg. 10% 10%
3004 20 69 ---- Other kg. 10% 10%
3004 20 70 ---- Cefadroxil kg. 10% 10%
--- Other :
3004 20 91 ---- Isoniazid kg. 10% 10%
3004 20 92 ---- Rifampicin kg. 10% 10%
3004 20 93 ---- Pyrazinamide kg. 10% 10%
3004 20 94 ---- Ethambutol kg. 10% 10%
(1) (2) (3) (4) (5)
3004 20 95 ---- Clindamycin kg. 10% 10%

3004 20 96 ---- Vancomycin kg. 10% 10%
3004 20 97 ---- Polymyxin B and colistin kg. 10% 10%
3004 20 99 ---- Other kg. 10% 10%
- Other, containing hormones or other products
of heading 2937:
3004 31 -- Containing insulin:
3004 31 10 --- Insulin injection kg. 10% 10%
3004 31 90 --- Other kg. 10% 10%
3004 32 00 -- Containing corticosteroid hormones, their kg. 10% 10%
derivatives or structural analogues
3004 39 -- Other :
--- Pituitary hormones; prednisolone;
dexamethasone; danazol; other progestogen
and oestogen group hormones :
3004 39 11 ---- Pituitary hormones kg. 10% 10%
3004 39 12 ---- Prednisolone kg. 10% 10%
3004 39 13 ---- Dexamethasone kg. 10% 10%
3004 39 14 ---- Danazol kg. 10% 10%
3004 39 19 ---- Other progestogen and oestogen group hormones kg. 10% 10%
--- Gonadotrophins and luteinising hormone :
3004 39 21 ---- Gonadotrophins kg. 10% 10%
3004 39 22 ---- Luteinising hormone kg. 10% 10%
3004 39 90 --- Other kg. 10% 10%
- Other, containing alkaloids or derivatives
thereof:
3004 41 00 -- Containing ephedrine or its salts kg. 10% 10%
3004 42 00 -- Containing pseudoephedrine (INN) or its salts kg. 10% 10%
3004 43 00 -- Containing norephedrine or its salts kg. 10% 10%
3004 49 -- Other:
3004 49 10 --- Atropin and salts thereof kg. 10% 10%
3004 49 20 --- Caffein and salts thereof kg. 10% 10%
3004 49 30 --- Codeine and derivatives, with or without ephidrine kg. 10% 10%
hydrochloride
3004 49 40 --- Ergot preparations, ergotamine and salts thereof kg. 10% 10%
3004 49 50 --- Papavarine hydrochloride kg. 10% 10%
3004 49 60 --- Bromohexin and solbutamol kg. 10% 10%
3004 49 70 --- Theophylline and salts thereof kg. 10% 10%
3004 49 90 --- Other kg. 10% 10%
3004 50 - Other containing vitamins or other products
of heading 2936 :
3004 50 10 --- Heamatinics and erythropoietin preparations kg. 10% 10%
3004 50 20 --- Preparations of minerals and their supplements kg. 10% 10%
--- Preparations of vitamins :
3004 50 31 ---- Of vitamin A kg. 10% 10%
(1) (2) (3) (4) (5)
3004 50 32 ---- Of vitamin B1 and B2 and salts thereof kg. 10% 10%
3004 50 33 ---- Of vitamin B9 kg. 10% 10%
3004 50 34 ---- Of vitamin B12 kg. 10% 10%
3004 50 35 ---- Of vitamin C kg. 10% 10%
3004 50 36 ---- Of vitamin D kg. 10% 10%
3004 50 37 ---- Of vitamin E kg. 10% 10%
3004 50 39 ---- Other kg. 10% 10%
3004 50 90 --- Other kg. 10% 10%
3004 60 00 - Other, containing antimalarial active principles kg. 10% 10%
described in Sub-heading Note 2 to this Chapter
3004 90 - Other :
--- Ayurvedic, Unani, Homoeopathic, Siddha or
Bio-chemic systems medicaments, put up for
retail sale :
3004 90 11 ---- Of Ayurvedic system kg. 10% 10%
3004 90 12 ---- Of Unani system kg. 10% 10%
3004 90 13 ---- Of Siddha system kg. 10% 10%
3004 90 14 ---- Of Homoeopathic system kg. 10% 10%
3004 90 15 ---- Of Bio-chemic system kg. 10% 10%
--- Anthelmintics drugs; antiamoebic and other
antiprotozal drugs;
antifungal drugs :
3004 90 21 ---- Anthelmintics and preparations thereof kg. 10% 10%
3004 90 22 ---- Metronidazole kg. 10% 10%
3004 90 23 ---- Tinidazole kg. 10% 10%
3004 90 24 ---- Secnidazole kg. 10% 10%
3004 90 25 ---- Diluxamide furoate kg. 10% 10%
3004 90 26 ---- Sodium stibogluconate kg. 10% 10%
3004 90 27 ---- Pentamidine kg. 10% 10%
3004 90 29 ---- Other kg. 10% 10%
--- Antihistaminics drugs; antacids preparations;
antiulcer drugs;
antiemitics and other gastrointestinal drugs :
3004 90 31 ---- Promethazine, chlorpheniramine, kg. 10% 10%
astemizole and ceteirizine
3004 90 32 ---- Sodium bicarbonate, magnesium hydroxide kg. 10% 10%
(milk of magnesia), magnesium carbonate,
magnesium trisilicate, aluminium hydroxide
gel, magaldarate and combinations thereof
3004 90 33 ---- Cimetidine, rantidine, nizatidine and roxatidine kg. 10% 10%
3004 90 34 ---- Omeprazole and lansoprazole kg. 10% 10%
3004 90 35 ---- Dicyclomine, metoclopramide and dexame kg. 10% 10%
thasone and ondansetron
3004 90 36 ---- Chenodiol and ursodiol kg. 10% 10%
3004 90 39 ---- Other kg. 10% 10%
(1) (2) (3) (4) (5)

--- Anticancer drugs :
3004 90 41 ---- Cyclophosphamide kg. 10% 10%
3004 90 42 ---- Methotrexate, 5-fluorouracil(5-FU) and ftorafur kg. 10% 10%
3004 90 43 ---- Bincristine and vinblastine kg. 10% 10%
3004 90 44 ---- Paclitaxel and docetaxel kg. 10% 10%
3004 90 45 ---- Etoposide kg. 10% 10%
3004 90 46 ---- Actinomycin D Dactinomycin and doxorubicin kg. 10% 10%
3004 90 47 ---- L-Asparaginase, cisplatin and carboplatin kg. 10% 10%
3004 90 48 ---- Tamoxifen kg. 10% 10%
3004 90 49 ---- Other kg. 10% 10%
--- Antitubercular drugs; antileprotic drugs;
antimalarial drugs :
3004 90 51 ---- Isoniazid kg. 10% 10%
3004 90 52 ---- Rifampicin kg. 10% 10%
3004 90 53 ---- Pyrazinamide and ethambutol kg. 10% 10%
3004 90 54 ---- Streptomycin kg. 10% 10%
3004 90 55 ---- Dapsone (DDS), acedapsone (DADDS), kg. 10% 10%
solopsone and clofazimine
3004 90 56 ---- Chloroquine, amodiaquine, mefloquine, kg. 10% 10%
quinine, chloroguamide, pyrimethamine
3004 90 57 ---- Other antitubercular drugs kg. 10% 10%
3004 90 58 ---- Other antileprotic drugs kg. 10% 10%
3004 90 59 ---- Other antimalarial drugs kg. 10% 10%
--- Nonsteroidal antiinflammatory, analgesics
and antipyratic drugs :
3004 90 61 ---- Analgin with or without other compounds such
as paracetamol kg. 10% 10%
3004 90 62 ---- Acetyl salicylic acid (aspirin) and formulations kg. 10% 10%
thereof
3004 90 63 ---- Ibuprofen with or without paracetamol or other
compounds kg. 10% 10%
3004 90 64 ---- Oxyphen butazone, phenyl butazone and
formulations thereof kg. 10% 10%
3004 90 65 ---- Indomethacin kg. 10% 10%
3004 90 66 ---- Mephenamic acid, dactofenac sodium, piroxicam, kg. 10% 10%
tenoxicam and meloxicam
3004 90 67 ---- Ketorolac, nimesulide, nabumetone and nefopam kg. 10% 10%
3004 90 69 ---- Other kg. 10% 10%
--- Antihypertensive drugs :
3004 90 71 ---- Captopril, enalapril, lisinopril, perindopril and kg. 10% 10%
ramipril
3004 90 72 ---- Verapamil, nifedipine, amlodipine and lacidipine kg. 10% 10%
3004 90 73 ---- Losartan kg. 10% 10%
3004 90 74 ---- Propranolol, metoprolol, atenolol and labetalol kg. 10% 10%
3004 90 75 ---- Prazosin, terazosin, phentolamine and
(1) (2) (3) (4) (5)

phenoxybenzamine kg. 10% 10%
3004 90 76 ---- Clonidine, methyldopa kg. 10% 10%
3004 90 77 ---- Hydralazine, minoxidil and diazoxide kg. 10% 10%
3004 90 79 ---- Other kg. 10% 10%
--- Antiepiliptic drugs; sulfa drugs not
elsewhere specified or included,
preparations of enzymes; veterinary
medicinal preparations, not for human
use, not elsewhere specified or included;
oral rehydration salts; antibacterial
formulations not elsewhere specified or
included, sedatives and tranquilizers :
3004 90 81 ---- Phenobarbitone, mephobarbitone, primidone, kg. 10% 10%
phenytoin, carbamazepine, ethosuccimide,
valporic acid (sodium valporate), diazepam,
lamotrigine, gabapentin, bigabatrin,
phenacemide, trimethadione and acetazolamide
3004 90 82 ---- Other antiepileptic drugs kg. 10% 10%

3004 90 83 ---- Sulpha drugs not elsewhere specified or included kg. 10% 10%
3004 90 84 ---- Preparations of enzymes kg. 10% 10%
3004 90 85 ---- Veterinary medicinal preparations, not for kg. 10% 10%
human use, not elsewhere specified or included
3004 90 86 ---- Oral rehydration salts kg. 10% 10%
3004 90 87 ---- Antibacterial formulations, not elsewhere
specified or included kg. 10% 10%
3004 90 88 ---- Sedatives kg. 10% 10%
3004 90 89 ---- Tranquilizers kg. 10% 10%
--- Other :
3004 90 91 ---- Salbutamol, terbutaline, ephedrine, salmeterol
and methyl xanthimes kg. 10% 10%
3004 90 92 ---- Plasma expanders kg. 10% 10%
3004 90 93 ---- Chloropheniramine maleate, with or without
other compounds kg. 10% 10%
(excluding steriods and alkaloids)
3004 90 94 ---- Theophylline, aminophylline and other broncho
dilators kg. 10% 10%
3004 90 95 ---- Carcino-chemotherapeutic drugs not elsewhere

specified or included kg. 10% 10%
3004 90 96 ---- Ketamine kg 10% 10%
3004 90 99 ---- Other kg. 10% 10%
3005 WADDING, GAUZE, BANDAGES AND SIMILAR

ARTICLES (FOR EXAMPLE, DRESSINGS, ADHESIVE
(1) (2) (3) (4) (5)

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 - Adhesive dressings and other articles having an
adhesive layer :
3005 10 10 --- Adhesive guaze kg. 10% -
3005 10 20 --- Adhesive tape kg. 10% -
3005 10 90 --- Other kg. 10% -
3005 90 - Other :
3005 90 10 --- Cotton wool, medicated kg. 10% -
3005 90 20 --- Poultice of kaolin kg. 10% -
3005 90 30 --- Lint, medicated kg. 10% -
3005 90 40 --- Bandages kg. 10% -
3005 90 50 --- Burn therapy dressing soaked in protective gel kg. 10% -
3005 90 60 --- Micro pores surgical tapes kg. 10% -
3005 90 70 --- Corn removers and callous removers kg. 10% -
3005 90 90 --- Other kg. 10% -
3006 PHARMACEUTICAL GOODS SPECIFIED IN NOTE 4

TO THIS CHAPTER
3006 10 - Sterile surgical catgut, similar sterile
suture materials (including sterile absorbable
surgical or dental yarns) and sterile tissue
adhesives for surgical wound closure; sterile
laminaria and sterile laminaria tents; sterile
absorbable surgical or dental haemostatics; sterile
surgical or dental adhesion barriers, whether or
not absorbable :
3006 10 10 --- Sterile, surgical catgut and similar sterile suture kg. 10% -
materials (including sterile absorbable surgical
or dental yarns) and sterile tissue adhesives for
wound closure
3006 10 20 --- Sterile laminaria and sterile laminaria tents, sterile kg. 10% -
absorbable surgical or dental haemostatics, sterile
surgical or dental adhesion barriers, whether or not
absorbable
3006 30 00 - Opacifying preprations for X-ray examinations; kg. 10% -

diagnostic reagents designed to be administered
to the patient
3006 40 00 - Dental cements and other dental fillings; bone kg. 10% -
reconstruction cements
3006 50 00 - First-aid boxes and kits kg. 10% -
3006 60 - Chemical contraceptive preparations based

on hormones, on other products of heading
2937 or on spermicides :
3006 60 10 --- Based on hormones kg. Free -
3006 60 20 --- Based on other products of heading 2937 kg. Free -
3006 60 30 --- Based on spermicides kg. Free -
3006 70 00 - Gel preparations designed to be used in human kg. 10% -
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
- Other:
3006 91 00 -- Appliances identifiable for ostomy use kg. 10% -
3006 92 00 -- Waste pharmaceuticals kg. 10% -
3006 93 00 -- Placebos and blinded (or double-blinded) clinical kg. 10% -
trial kits for a recognised clinical trial, put up in
measured doses
CHAPTER 31
Fertilisers
NOTES :
(a) animal blood of heading 0511;

(b) separate chemically defined compounds [other than those answering to the descriptions in
Note 2(a), 3(a), 4(a) or 5 below]; or
(c) cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g.
each, of heading 3824; optical elements of potassium chloride (heading 9001).
2. Heading 3102 applies only to the following goods, provided that they are not put up in the forms or
packages described in heading 3105:
(a) goods which answer to one or other of the descriptions given below:
(i) sodium nitrate, whether or not pure;
(ii) ammonium nitrate, whether or not pure;
(iii) double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
(iv) ammonium sulphate, whether or not pure;
(v) double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
(vi) double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
(vii) calcium cyanamide, whether or not pure or treated with oil;
(viii) urea, whether or not pure;
(b) 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 sub-paragraph (A) (ii) or (viii) above, or of mixtures
of those goods, in an aqueous or ammoniacal solution.
packages described in heading 3105:
(i) basic slag;
(ii) natural phosphates of heading 2510, calcined or further heat-treated than for the removal
of impurities;
(iii) superphosphates (single, double or triple);
(iv) calcium hydrogen orthophosphate containing not less than 0.2 per cent. 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 flourine content limit;
(c) fertilisers consisting of any of the goods described in (A) or (B) above, but with no account
being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising
substances.
packages described in heading 3105 :

(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 dihydrogen orthophosphate (monoammonium phosphate) and diammonium hydrogen

orthophosphate (diammonium phosphate) whether or not pure, and intermixtures thereof, are to be classified
in heading 3105.
6. For the purposes of heading 3105, 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.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
3101 ANIMAL OR VEGETABLE FERTILISERS, WHETHER OR NOT
MIXED TOGETHER OR CHEMICALLY TREATED; FERTILISERS
PRODUCED BY THE MIXING OR CHEMICAL TREATMENT OF
ANIMAL OR VEGETABLE PRODUCTS
3101 00 - Animal or vegetable fertilisers, whether or not
mixed together or chemically treated; fertilisers
produced by the mixing or chemical treatment of
animal or vegetable products :
3101 00 10 --- Guano kg. 10% -
--- Other :
3101 00 91 ---- Animal dung kg. 10% -
3101 00 92 ---- Animal excreta kg. 10% -
3101 00 99 ---- Other kg. 10% -
3102 MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS

3102 10 00 - Urea, whether or not in aqueous solution kg. 10% -
- Ammonium sulphate; double salts and mixtures
of ammonium sulphate and ammonium nitrate:
3102 21 00 -- Ammonium sulphate kg. 5% -
3102 29 -- Other :
3102 29 10 --- Ammonium sulphonitrate kg. 10% -
3102 29 90 --- Other kg. 10% -
3102 30 00 - Ammonium nitrate, whether or not in aqueous kg. 10% -
solution
3102 40 00 - Mixtures of ammonium nitrate with calcium kg. 10% -
(1) (2) (3) (4) (5)

carbonate or other inorganic non-fertilising
substances
3102 50 00 - Sodium nitrate kg. Free -
3102 60 00 - Double salts and mixtures of calcium nitrate kg. 10% -
and ammonium nitrate
3102 80 00 - Mixtures of urea and ammonium nitrate in kg. 10% -
aqueous or ammoniacal solution
3102 90 - Other, including mixtures not specified in the

foregoing sub-headings :
3102 90 10 --- Double salts or mixtures of calcium nitrate kg. 10% -
and magnesium nitrate
3102 90 90 --- Other kg. 10% -
3103 MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC

- Superphosphates: -
3103 11 00 -- Containing by weight 35 % or more of kg. 10% -
diphosphorus pentaoxide(P2O5)
3103 19 00 -- Other kg. 10% -
3103 90 00 - Other kg. 10% -
3104 MINERAL OR CHEMICAL FERTILISERS, POTASSIC

3104 20 00 - Potassium chloride kg. 10% -
3104 30 00 - Potassium sulphate kg. 5% -
3104 90 00 - Other kg. 10% -
3105 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 - Goods of this Chapter in tablets or similar kg. 10% -
forms or in packages of a gross weight not
exceeding 10 kg.
3105 20 00 - Mineral or chemical fertilisers containing kg. 5% -
the three fertilising elements nitrogen,
phosphorus and potassium
3105 30 00 - Diammonium hydrogen ortho phosphate kg. 5% -
(diammonium phosphate)
3105 40 00 - Ammonium dihydrogen ortho phosphate kg. 5% -
(monoammonium phosphate) and mixtures
thereof with diammonium hydrogen
orthophosphate (diammonium phosphate)
(1) (2) (3) (4) (5)

- Other mineral or chemical fertilisers containing
the two fertilising elements nitrogen and
phosphorus :
3105 51 00 -- Containing nitrates and phosphates kg. 5% -
3105 59 00 -- Other kg. 5% -
3105 60 00 - Mineral or chemical fertilisers containing the kg. 5% -
two fertilising elements phosphorus and
potassium
3105 90 - Other :
3105 90 10 --- Mineral or chemical fertilisers containing kg. 5% -
two fertilising elements namely nitrogen
and potassium
3105 90 90 --- Other kg. 5% -
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 3203 or 3204,
inorganic products of a kind used as lumino-phores (heading 3206), glass obtained from fused quartz
or other fused silica in the forms provided for in heading 3207, and also dyes and other colouring
matter put up in forms or packings for retail sale, of heading 3212];
(b) tannates or other tannin derivatives of products of headings 2936 to 2939, 2941 or 3501 to
3504; or
(c) mastics of asphalt or other bituminous mastics (heading 2715).
2. Heading 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo
dyes.
3. Headings 3203, 3204, 3205 and 3206 apply also to preparations based on colouring matter (including,
in the case of heading 3206, colouring pigments of heading 2530 or Chapter 28, metal flakes and metal
powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring
preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or
paste form, of a kind used in the manufacture of paints, including enamels (heading 3212), or to other
preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 or 3215.
4. Heading 3208 includes solutions (other than collodions) consisting of any of the products specified
in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 per cent. 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 3212 applies only to thin sheets of a kind used for
printing, for example, book covers or hat bands, and consisting of :
(a) metallic powder (including powder of precious metal) or pigment, agglomerated with glue,
gelatin or other binder; or
(b) metal (including precious metal) or pigment, deposited on a supporting sheet of any material.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
3201 TANNING EXTRACTS OF VEGETABLE ORIGIN;
TANNINS AND THEIR SALTS, ETHERS, ESTERS AND
OTHER DERIVATIVES
(1) (2) (3) (4) (5)

3201 10 00 - Quebracho extract kg. 10% -
3201 20 00 - Wattle extract kg. 10% -
3201 90 - Other :
3201 90 10 --- Gambier extracts kg. 10% 5%
3201 90 20 --- Myrobalan fruit extract kg. 10% 5%
3201 90 30 --- Gallotannic acid (tannin, digallic acid) kg. 10% 5%
3201 90 90 --- Other kg. 10% 5%
3202 SYNTHETIC ORGANIC TANNING SUBSTANCES;

INORGANIC TANNING SUBSTANCES; TANNING
PREPARATIONS, WHETHER OR NOT CONTAINING
NATURAL TANNING SUBSTANCES; ENZYMATIC
PREPARATIONS FOR PRE-TANNING
3202 10 00 - Synthetic organic tanning substances kg. 10% -
3202 20 00 - Wattle extract kg. 10% -
3202 90 - Other :
3202 90 10 --- Inorganic tanning substances kg. 10% -
3202 90 20 --- Tanning preparations, whether or not kg. 10% -
containing natural tanning substances
3202 90 30 --- Enzymatic preparations for pre-tanning kg. 10% -
3202 90 90 --- Other kg. 10% -
3203 COLOURING MATTER OF VEGETABLE OR ANIMAL

ORIGIN (INCLUDING DYEING EXTRACTS BUT
EXCLUDING ANIMAL BLACK), WHETHER OR NOT
CHEMICALLY DEFINED; PREPARATIONS AS SPECIFIED
IN NOTE 3 TO THIS CHAPTER BASED ON COLOURING
MATTER OF VEGETABLE OR ANIMAL ORIGIN
3203 00 - Colouring matter of vegetable or animal origin
(including dyeing extracts but excluding animal
black), whether or not chemically defined;
preparations as specified in Note 3 to this Chapter
based on colouring matter of vegetable or animal
origin :
3203 00 10 --- Cutch (Catechu) extracts kg. 10% -
3203 00 20 --- Food colours other than synthetic kg. 10% -
3203 00 30 --- Lac-dye kg. 10% -
3203 00 40 --- Natural indigo kg. 10% -
3203 00 90 --- Other kg. 10% -
3204 SYNTHETIC ORGANIC COLOURING MATTER, WHETHER

OR NOT CHEMICALLY DEFINED; PREPARATIONS AS
SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON
SYNTHETIC ORGANIC COLOURING MATTER;
SYNTHETIC ORGANIC PRODUCTS OF A KIND USED AS
(1) (2) (3) (4) (5)

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 -- Disperse dyes and preparations based thereon :
--- Disperse yellow :
3204 11 11 ---- Disperse yellow 13 (duranol brill yellow 6 G) kg. 10% -
3204 11 19 ---- Other kg. 10% -
--- Disperse orange :
3204 11 21 ---- Disperse orange 11 (duranol orange G) kg. 10% -
3204 11 29 ---- Other kg. 10% -
--- Disperse red :
3204 11 31 ---- Disperse red 3 (serisol fast pink B) kg. 10% -
3204 11 32 ---- Disperse red 4 (celliton fast pink RF) kg. 10% -
3204 11 33 ---- Disperse red 9 (duranol red GN) kg. 10% -
3204 11 39 ---- Other kg. 10% -
--- Disperse violet :
3204 11 41 ---- Disperse violet 1 (duranol violet 2R) kg. 10% -
3204 11 42 ---- Disperse violet 4 (duranol brill violet B) kg. 10% -
3204 11 43 ---- Disperse violet 8 (duranol brill violet BR) kg. 10% -
3204 11 49 ---- Other kg. 10% -
--- Disperse blue :
3204 11 51 ---- Disperse blue 1 (duranol brill blue CB) kg. 10% -
3204 11 52 ---- Disperse blue 3 (duranol brill blue BBN) kg. 10% -
3204 11 53 ---- Disperse blue 5 (celliton fast blue FFB) kg. 10% -
3204 11 54 ---- Disperse blue 6 (celliton fast blue FFG) kg. 10% -
3204 11 55 ---- Disperse blue 14 (duranol brill blue G) kg. 10% -
3204 11 56 ---- Disperse blue 24 (duranol blue 2G) kg. 10% -
3204 11 59 ---- Other kg. 10% -
--- Other :
3204 11 91 ---- Disperse greens kg. 10% -
3204 11 92 ---- Disperse browns kg. 10% -
3204 11 93 ---- Disperse blacks kg. 10% -
3204 11 94 ---- Disperse brown mixtures kg. 10% -
3204 11 95 ---- Disperse grey mixtures kg. 10% -
3204 11 96 ---- Disperse black mixtures kg. 10% -
3204 11 99 ---- Other kg. 10% -
3204 12 -- Acid dyes, whether or not premetallised,
and preparations based thereon;mordant dyes
and preparations based thereon :
--- Azo dyes :
3204 12 11 ---- Acid yellows kg. 10% -
3204 12 12 ---- Acid oranges kg. 10% -
3204 12 13 ---- Acid red kg. 10% -
(1) (2) (3) (4) (5)

3204 12 14 ---- Acid violets kg. 10% -
3204 12 15 ---- Acid blues kg. 10% -
3204 12 16 ---- Acid greens kg. 10% -
3204 12 17 ---- Acid brown kg. 10% -
3204 12 18 ---- Acid blacks kg. 10% -
3204 12 19 ---- Other kg. 10% -
--- Acid greens (non-azo) :
3204 12 21 ---- Acid green 17 (solacet fast green 2G) kg. 10% -
3204 12 22 ---- Acid green 27 (carbolan green G) kg. 10% -
3204 12 23 ---- Acid green 28 (carbolan brill green 5G) kg. 10% -
3204 12 24 ---- Acid green 38 (alizarine cyanine green 3G) kg. 10% -
3204 12 25 ---- Acid green 44 (alizarine cyanine green GWA) kg. 10% -
3204 12 29 ---- Other kg. 10% -
--- Acid black (non-azo) :
3204 12 31 ---- Acid black 2 (nigrosine) kg. 10% -
3204 12 32 ---- Acid black 48 (coomasie fast grey 3G) kg. 10% -
3204 12 39 ---- Other kg. 10% -
--- Acid Blues 2, 14, 23, 25, 45, 51, 52 and 78 (non-
azo) :
3204 12 41 ---- Acid blue 2 (alizarine brill blue PFN) kg. 10% -
3204 12 42 ---- Acid blue 14 (solacet fast blue 4 G1) kg. 10% -
3204 12 43 ---- Acid blue 23 (alizarine light blue 4 G1) kg. 10% -
3204 12 44 ---- Acid blue 25 (solway ultra blue B) kg. 10% -
3204 12 45 ---- Acid blue 45 (solway blue RN) kg. 10% -
3204 12 46 ---- Acid blue 51 (alizarine sky blue FFB] kg. 10% -
3204 12 47 ---- Acid blue 52 (alizarine light - 5GL) kg. 10% -
3204 12 48 ---- Acid blue 78 (solway sky blue B) kg. 10% -
--- Acid blues 93, 112, 127, 138, 140 and others
(non-azo) :
3204 12 51 ---- Acid blue 93 (ink blue) kg. 10% -
3204 12 52 ---- Acid blue 112 (coomasie ultra sky SE) kg. 10% -
3204 12 53 ---- Acid blue 127 (brill alizarine milling blue G) kg. 10% -
3204 12 54 ---- Acid blue 138 (carbolan blue B) kg. 10% -
3204 12 55 ---- Acid blue 140 (carbolan brill blue 2R) kg. 10% -
3204 12 59 ---- Other kg. 10% -
--- Mordant dyes :
3204 12 61 ---- Yellows kg. 10% -
3204 12 62 ---- Oranges kg. 10% -
3204 12 63 ---- Violets kg. 10% -
3204 12 64 ---- Blues kg. 10% -
3204 12 65 ---- Greens kg. 10% -
3204 12 66 ---- Browns kg. 10% -
3204 12 67 ---- Blacks kg. 10% -
3204 12 68 ---- Red II (alizarine red) kg. 10% -
3204 12 69 ---- Other kg. 10% -
(1) (2) (3) (4) (5)

--- Other non-azo acid dyes :
3204 12 91 ---- Acid yellows kg. 10% -
3204 12 92 ---- Acid oranges kg. 10% -
3204 12 93 ---- Acid red kg. 10% -
3204 12 94 ---- Acid violets kg. 10% -
3204 12 95 ---- Acid browns kg. 10% -
3204 12 99 ---- Other kg. 10% -
3204 13 -- Basic dyes and preparations based thereon :
3204 13 10 --- Basic azo dyes kg. 10% -
--- Basic yellow (non-azo) :
3204 13 21 ---- Yellow 2 (auramine O) kg. 10% -
3204 13 29 ---- Other kg. 10% -
--- Basic red (non-azo) :
3204 13 31 ---- Red 1 (rhodamine 6 G) kg. 10% -
3204 13 39 ---- Other kg. 10% -
--- Basic violet (non-azo) :
3204 13 41 ---- Violet 1 (methyl Violet) kg. 10% -
3204 13 42 ---- Violet 10 (rhodamine B) kg. 10% -
3204 13 43 ---- Violet 14 (magenta) kg. 10% -
3204 13 49 ---- Other kg. 10% -
--- Basic blue (non-azo) :
3204 13 51 ---- Blue 9 (methylene Blue) kg. 10% -
3204 13 52 ---- Blue 16 (victoria Blue B) kg. 10% -
3204 13 59 ---- Other kg. 10% -
--- Basic green (non-azo) :
3204 13 61 ---- Green 4 (malachite green) kg. 10% -
3204 13 69 ---- Other kg. 10% -
--- Other non-azo basic dyes :
3204 13 91 ---- Basic oranges kg. 10% -
3204 13 92 ---- Basic browns kg. 10% -
3204 13 93 ---- Basic black kg. 10% -
3204 13 99 ---- Other kg. 10% -
3204 14 -- Direct dyes and preparations based thereon :
--- Direct yellow (azo) :
3204 14 11 ---- Yellow 12 (chrysophenine G) kg. 10% -
3204 14 19 ---- Other kg. 10% -
--- Direct red (azo) :
3204 14 21 ---- Congo red kg. 10% -
3204 14 29 ---- Other kg. 10% -
--- Direct blue (azo) :
3204 14 31 ---- Blue 1 (sky blue FF) kg. 10% -
3204 14 39 ---- Other kg. 10% -
3204 14 40 --- Direct oranges (azo) kg. 10% -
3204 14 50 --- Direct greens (azo) kg. 10% -
3204 14 60 --- Direct browns (azo) kg. 10% -
(1) (2) (3) (4) (5)

3204 14 70 --- Direct blacks (azo) kg. 10% -
--- Direct dyes (non-azo) :
3204 14 81 ---- Yellows kg. 10% -
3204 14 82 ---- Oranges kg. 10% -
3204 14 83 ---- Reds kg. 10% -
3204 14 84 ---- Violets kg. 10% -
3204 14 85 ---- Blues kg. 10% -
3204 14 86 ---- Greens kg. 10% -
3204 14 87 ---- Browns kg. 10% -
3204 14 88 ---- Blacks kg. 10% -
3204 14 89 ---- Other kg. 10% -
3204 14 90 --- Other kg. 10% -
3204 15 -- Vat dyes (including those usable in that state
as pigments) and preparations based thereon :
--- Vat yellow :
3204 15 11 ---- Vat yellow 2 (GC) kg. 10% -
3204 15 12 ---- Vat yellow 4 (indathrene golden yellow GK) kg. 10% -
3204 15 19 ---- Other kg. 10% -
--- Vat orange :
3204 15 21 ---- Vat oranges 3 (brill orange RK) kg. 10% -
3204 15 22 ---- Vat oranges 15 (golden orange 3G) kg. 10% -
3204 15 29 ---- Other kg. 10% -
--- Vat red :
3204 15 31 ---- Vat red (brill pink) kg. 10% -
3204 15 39 ---- Other kg. 10% -
--- Vat violet :
3204 15 41 ---- Vat violet 1 (brill violet 2R) kg. 10% -
3204 15 42 ---- Vat violet 3 (magenta B) kg. 10% -
3204 15 49 ---- Other kg. 10% -
--- Vat blue :
3204 15 51 ---- Vat blue 1 (synthetic indigo) kg. 10% -
3204 15 52 ---- Vat blue 4 kg. 10% -
3204 15 53 ---- Vat blue 5 (blue 2B) kg. 10% -
3204 15 54 ---- Vat blue 6 (blue BC) kg. 10% -
3204 15 55 ---- Vat blue 20 (dark blue 30) kg. 10% -
3204 15 56 ---- Vat blue 29 (indanthrene brill blue 4G) kg. 10% -
3204 15 57 ---- Vat blue 43 (carbazole blue) kg. 10% -
3204 15 58 ---- Reduced vat blues kg. 10% -
3204 15 59 ---- Other kg. 10% -
--- Vat green :
3204 15 61 ---- Vat green 1 (indanthrene brill green BFFB) kg. 10% -
3204 15 62 ---- Vat green 2 (indanthrene brill green GG) kg. 10% -
3204 15 63 ---- Vat green 4 (indanthrene brill green 3B) kg. 10% -
3204 15 64 ---- Vat green 9 (black BB) kg. 10% -
3204 15 69 ---- Other kg. 10% -
(1) (2) (3) (4) (5)

--- Vat brown :
3204 15 71 ---- Vat brown 1 (brown BR) kg. 10% -
3204 15 72 ---- Vat brown 3 (brown RGR) kg. 10% -
3204 15 73 ---- Vat brown 5 (brown RRD,G) kg. 10% -
3204 15 79 ---- Other kg. 10% -
--- Vat black :
3204 15 81 ---- Vat black 9 (black RB) kg. 10% -
3204 15 82 ---- Vat black 25 (olive T) kg. 10% -
3204 15 83 ---- Vat back 27 (olive R) kg. 10% -
3204 15 84 ---- Vat black 29 (grey BG) kg. 10% -
3204 15 89 ---- Other kg. 10% -
--- Other :
3204 15 91 ---- Solubilised vat yellows kg. 10% -
3204 15 92 ---- Solubilised vat oranges kg. 10% -
3204 15 93 ---- Solubilised vat reds kg. 10% -
3204 15 94 ---- Solubilised vat violets kg. 10% -
3204 15 95 ---- Solubilised vat blues kg. 10% -
3204 15 96 ---- Solubilised vat greens kg. 10% -
3204 15 97 ---- Solubilised vat blacks kg. 10% -
3204 15 99 ---- Other kg. 10% -
3204 16 -- Reactive dyes and preparations based thereon :
3204 16 10 --- Yellows kg. 10% -
3204 16 20 --- Oranges kg. 10% -
3204 16 30 --- Reds kg. 10% -
3204 16 40 --- Violets kg. 10% -
3204 16 50 --- Blues kg. 10% -
3204 16 60 --- Greens kg. 10% -
3204 16 70 --- Browns kg. 10% -
3204 16 80 --- Blacks kg. 10% -
3204 16 90 --- Other kg. 10% -
3204 17 -- Pigments and preparations based thereon :
--- Pigment yellow :
3204 17 11 ---- Yellow 1 (hansa yellow) kg. 10% -
3204 17 19 ---- Other kg. 10% -
3204 17 20 --- Pigment oranges kg. 10% -
--- Pigment red :
3204 17 31 ---- Toluidine red kg. 10% -
3204 17 39 ---- Other kg. 10% -
3204 17 40 --- Pigment violets kg. 10% -
--- Pigment blues :
3204 17 51 ---- Blue 15 (pathalocyanine blue) kg. 10% -
3204 17 59 ---- Other kg. 10% -
--- Pigment greens :
3204 17 61 ---- Green 7 (pathalovyanine green) kg. 10% -
3204 17 69 ---- Other kg. 10% -
(1) (2) (3) (4) (5)

3204 17 70 --- Pigment browns kg. 10% -
3204 17 80 --- Pigment blacks kg. 10% -
3204 17 90 --- Other kg. 10% -
3204 18 00 -- Carotenoid colouring matters and preparations based kg. 10% -
thereon
3204 19 -- Other, including mixtures of colouring matter of
two or more of the sub-headings 3204 11 to 3204
19 :
--- Azoic coupling components 2,4,5,7,8,13 :
3204 19 11 ---- Azoic coupling component 2 (naphthol AS) kg. 10% -
3204 19 12 ---- Azoic coupling component 4 (naphthol As-BO) kg. 10% -
3204 19 13 ---- Azoic coupling component 5 (naphthol ASG) kg. 10% -
3204 19 14 ---- Azoic coupling component 7 (naphthol ASSW) kg. 10% -
3204 19 15 ---- Azoic coupling component 8 (naphthol ASTR) kg. 10% -
3204 19 16 ---- Azoic coupling component 13 (naphthol ASSG) kg. 10% -
--- Azoic coupling components 14,15,17,18,20 and
others :
3204 19 21 ---- Azoic coupling component 14 (naphthol ASPH) kg. 10% -
3204 19 22 ---- Azoic coupling component 15 (naphthol ASLB) kg. 10% -
3204 19 23 ---- Azoic coupling component 17 (naphthol ASBS) kg. 10% -
3204 19 24 ---- Azoic coupling component 18 (naphthol ASD) kg. 10% -
3204 19 25 ---- Azoic coupling component 20 (naphthol ASOL) kg. 10% -
3204 19 29 ---- Other kg. 10% -
--- Azoic diazo component 1,2,3,4,5,6,10,11 :
3204 19 31 ---- Azoic diazo component 1 (fast bordeaux GP base) kg. 10% -
3204 19 32 ---- Azoic diazo component 2 (fast orange G/GC base) kg. 10% -
3204 19 33 ---- Azoic diazo component 3 (fast scarlet GGIGGS base) kg. 10% -
3204 19 34 ---- Azoic diazo component 4 (fast garment GBC base) kg. 10% -
3204 19 35 ---- Azoic diazo component 5 (fast red B base) kg. 10% -
3204 19 36 ---- Azoic diazo component 6 (fast orange GR base) kg. 10% -
3204 19 37 ---- Azoic diazo component 10 (fast red R base) kg. 10% -
3204 19 38 ---- Azoic diazo component 11 (fast red TR base) kg. 10% -
--- Azoic diazo component 12,13,20,24,32,41,48 and
others :
3204 19 41 ---- Azoic diazo component 12 (fast scarlet G base) kg. 10% -
3204 19 42 ---- Azoic diazo component 13 (fast scarlet R base) kg. 10% -
3204 19 43 ---- Azoic diazo component 20 (fast blue BB base) kg. 10% -
3204 19 44 ---- Azoic diazo component 24 (fast blue RR base) kg. 10% -
3204 19 45 ---- Azoic diazo component 32 (fast red KB base) kg. 10% -
3204 19 46 ---- Azoic diazo component 41 (fast violet B base) kg. 10% -
3204 19 47 ---- Azoic diazo component 48 (fast blue B base) kg. 10% -
3204 19 49 ---- Other kg. 10% -
--- Azoic colours :
3204 19 51 ---- Yellows kg. 10% -
(1) (2) (3) (4) (5)

3204 19 52 ----Oranges kg. 10% -
3204 19 53 ----Reds kg. 10% -
3204 19 54 ----Violets kg. 10% -
3204 19 55 ----Blues kg. 10% -
3204 19 56 ----Greens kg. 10% -
3204 19 57 ----Browns kg. 10% -
3204 19 58 ----Blacks kg. 10% -
3204 19 59 ----Other kg. 10% -
---Sulphur based colouring matters :
3204 19 61 ----Yellows kg. 10% -
3204 19 62 ----Oranges kg. 10% -
3204 19 63 ----Reds kg. 10% -
3204 19 64 ----Blues kg. 10% -
3204 19 65 ----Greens kg. 10% -
3204 19 66 ----Browns kg. 10% -
3204 19 67 ----Blacks kg. 10% -
3204 19 69 ----Other kg. 10% -
---Solvent based colouring matters :
3204 19 71 ----Yellows kg. 10% -
3204 19 72 ----Oranges kg. 10% -
3204 19 73 ----Reds kg. 10% -
3204 19 74 ----Violets kg. 10% -
3204 19 75 ----Blues kg. 10% -
3204 19 76 ----Greens kg. 10% -
3204 19 77 ----Browns kg. 10% -
3204 19 78 ----Blacks kg. 10% -
3204 19 79 ----Other kg. 10% -
---Food colouring matters :
3204 19 81 ----Yellow 3 (sunset yellow) kg. 10% -
3204 19 82 ----Yellow 4 (tartrazine) kg. 10% -
3204 19 83 ----Reds 5 to 8 (poncean) kg. 10% -
3204 19 84 ----Red 9 (amaranth) kg. 10% -
3204 19 85 ----Oranges kg. 10% -
3204 19 86 ----Violets kg. 10% -
3204 19 87 ----Greens kg. 10% -
3204 19 88 ----Browns kg. 10% -
3204 19 89 ----Other kg. 10% -
3204 19 90 ---Other kg. 10% -
3204 20 -Synthetic organic products of a kind used as
fluorescent brightening agents :
3204 20 10 --- Optical whitening agents kg. 10% -
3204 20 90 --- Other kg. 10% -
3204 90 00 - Other kg. 10% -
3205 00 00 COLOUR LAKES; PREPARATIONS AS SPECIFIED IN kg. 10% -

NOTE 3 TO THIS CHAPTER BASED ON COLOUR LAKES
(1) (2) (3) (4) (5)
3206 OTHER COLOURING MATTER; PREPARATIONS AS

SPECIFIED IN NOTE 3 TO THIS CHAPTER, OTHER
THAN THOSE OF HEADINGS 3203, 3204 OR 3205;
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 --- Pearlsent pigment (titanium dioxide, coated kg. 10% -
micananeous and lustres pearl pigment)
3206 11 90 --- Other kg. 10% -
3206 19 00 -- Other kg. 10% -
3206 20 00 - Pigments and preparations based on chromium kg. 10% -
compounds
- Other colouring matter and other preparations :
3206 41 00 -- Utramarine and preparations based thereon kg. 10% -
3206 42 00 -- Lithopone and other pigments and kg. 10% -
preparations based on zinc sulphide
3206 49 -- Other :
3206 49 10 --- Red oxide kg. 10% -
3206 49 20 --- Persian red kg. 10% -
3206 49 30 --- Yellow ochre kg. 10% -
3206 49 40 --- Bronze powder kg. 10% -
3206 49 90 --- Other kg. 10% -
3206 50 00 - Inorganic products of a kind used as luminophores kg. 10% -
3207 PREPARED PIGMENTS, PREPARED OPACIFIERS AND

PREPARED COLOURS, VITRIFIABLE ENAMELS AND
GLAZES, ENGOBES (SLIPS), LIQUID LUSTRES AND
SIMILAR PREPARATIONS, OF A KIND USED IN THE
CERAMIC, ENAMELLING OR GLASS INDUSTRY; GLASS
FRIT AND OTHER GLASS, IN THE FORM OF POWDER,
GRANULES OR FLAKES
3207 10 - Prepared pigments, prepared opacifiers, prepared colours

and similar preparations :
3207 10 10 --- Prepared organic dye-stuff pigments, dry kg. 10% -
3207 10 20 --- Prepared organic dye-stuff pigments, paste kg. 10% -
3207 10 30 --- Prepared inorganic pigments kg. 10% -
3207 10 40 --- Prepared opacifiers prepared colours and kg. 10% -
similar preparations
(1) (2) (3) (4) (5)

3207 10 90 --- Other kg. 10% -
3207 20 - Vitrifiable enamels and glazes, engobes (slips)
and similar preparations :
3207 20 10 --- Vitrifiable enamels and glazes kg. 10% -
3207 20 20 --- Engobes (slips) and similar preparations kg. 10% -
3207 30 00 - Liquid lustres and similar preparations kg. 10% -
3207 40 00 - Glass frit and other glass, in the form of kg. 10% -
powder, granules or flakes
3208 PAINTS AND VARNISHES (INCLUDING ENAMELS

AND LACQUERS) BASED ON SYNTHETIC POLYMERS
OR CHEMICALLY MODIFIED NATURAL POLYMERS,
DISPERSED OR DISSOLVED IN A
NON-AQUEOUS MEDIUM; SOLUTIONS AS DEFINED IN
NOTE 4 TO THIS CHAPTER
3208 10 - Based on polyesters :
3208 10 10 --- Enamels kg. 10% -
3208 10 20 --- Lacquers kg. 10% -
3208 10 30 --- Varnishes kg. 10% -
3208 10 90 --- Other kg. 10% -
3208 20 - Based on acrylic or vinyl polymers :
3208 20 10 --- Enamels kg. 10% -
3208 20 20 --- Lacquers kg. 10% -
3208 20 30 --- Varnishes kg. 10% -
3208 20 90 --- Other kg. 10% -
3208 90 - Other :
--- Based on cellulose nitrate or other cellulose
derivatives :
3208 90 11 ---- Nitrocellulose lacquers kg. 10% -
3208 90 19 ---- Other kg. 10% -
--- Enamels :
3208 90 21 ---- Synthetic enamel, ultra white paints kg. 10% -
3208 90 22 ---- Synthetic enamel, other colours kg. 10% -
3208 90 29 ---- Other kg. 10% -
3208 90 30 --- Lacquers kg. 10% -
--- Varnishes :
3208 90 41 ---- Insulating varnish kg. 10% -
3208 90 49 ---- Other kg. 10% -
3208 90 50 --- Slip agents kg. 10% -
3208 90 90 --- Other kg. 10% -
3209 PAINTS AND VARNISHES (INCLUDING ENAMELS AND

(1) (2) (3) (4) (5)

LACQUERS) BASED ON SYNTHETIC POLYMERS OR
CHEMICALLY MODIFIED NATURAL POLYMERS,
DISPERSED OR DISSOLVED IN AN AQUEOUS MEDIUM
3209 10 - Based on acrylic or vinyl polymers :
3209 10 10 --- Acrylic emulsion kg. 10% -
3209 10 90 --- Other kg. 10% -
3209 90 - Other :
3209 90 10 --- Dispersion paints kg. 10% -
3209 90 20 --- Emulsion paints not elsewhere specified or kg. 10% -
included
3209 90 90 --- Other kg. 10% -
3210 OTHER PAINTS AND VARNISHES (INCLUDING ENAMELS,

LACQUERS AND DISTEMPERS); PREPARED WATER
PIGMENTS OF A KIND USED FOR FINISHING LEATHER
3210 00 - Other paints and varnishes (including enamels,
lacquers and distempers); prepared water pigments
of a kind used for finishing leather :
--- Distempers :
3210 00 11 ---- Dry distemper, including cement based water kg. 10% -
paints
3210 00 12 ---- Oil bound distemper kg. 10% -

3210 00 19 ---- Other kg. 10% -
3210 00 20 --- Prepared water pigments of a kind used for kg. 10% -
finishing leather
3210 00 30 --- Metallic powder or flakes prepared as paints kg. 10% -
3210 00 40 --- Poly tetra fluoro ethylene (PTFE) or silicon kg. 10% -
resin based coating materials
3210 00 90 --- Other kg. 10% -
3211 00 00 PREPARED DRIERS kg. 10% -
3212 PIGMENTS (INCLUDING METALLIC POWDERS AND FLAKES)

DISPERSED IN NON-AQUEOUS MEDIA, IN LIQUID OR PASTE
FORM, OF A KIND USED IN THE MANUFACTURE OF PAINTS
(INCLUDING ENAMELS); STAMPING FOILS; DYES AND OTHER
COLOURING MATTER PUT UP IN FORMS OR PACKINGS FOR
RETAIL SALE
3212 10 00 - Stamping foils kg. 10% -
3212 90 - Other :
3212 90 10 --- Pigments in linseed oil, white spirit, spirit of kg. 10% -
turpentine, varnish and other paints or enamel
media not elsewhere specified or included
3212 90 20 --- Dyes and other colouring matter put up in kg. 10% -
(1) (2) (3) (4) (5)

forms or packings for retail sale
3212 90 30 --- Aluminium paste kg. 10% -
3212 90 90 --- Other kg. 10% -
3213 ARTISTS’, STUDENTS’ OR SIGNBOARD PAINTERS’ COLOURS,

MODIFIYING TINTS, AMUSEMENT COLOURS AND THE LIKE,
IN TABLETS, TUBES, JARS, BOTTLES, PANS OR IN SIMILAR
FORMS OR PACKINGS
3213 10 00 - Colours in sets kg. 10% -
3213 90 00 - Other kg. 10% -
3214 GLAZIERS’ PUTTY, GRAFTING PUTTY, RESIN CEMENTS,

CAULKING COMPOUNDS AND OTHER MASTICS;
PAINTERS’ FILLINGS; NON-REFRACTORY SURFACING
PREPARTIONS FOR FACADES, INDOOR WALLS, FLOORS,
CEILINGS OR THE LIKE
3214 10 00 - Glaziers‘ putty, grafting putty, resin cements, kg. 10% -
caulking compounds and other mastics;
painters‘ fillings
3214 90 - Other :
3214 90 10 --- Non-refractory surfacing preparations kg. 10% -
3214 90 20 --- Resin cement kg. 10% -
3214 90 90 --- Other kg. 10% -
3215 PRINTING INK, WRITING OR DRAWING INK AND OTHER

INKS, WHETHER OR NOT CONCENTRATED OR SOLID
- Printing ink :
3215 11 -- Black :
3215 11 10 --- Lithographic ink and jelly kg. 10% -
3215 11 20 --- Newspaper ink kg. 10% -
3215 11 30 --- Rotary ink kg. 10% -
3215 11 40 --- Screen printing ink kg. 10% -
3215 11 90 --- Other kg. 10% -
3215 19 -- Other :
3215 19 10 --- Lithographic ink and jelly kg. 10% -
3215 19 20 --- Newspaper ink kg. 10% -
3215 19 30 --- Rotary ink kg. 10% -
3215 19 40 --- Screen printing ink kg. 10% -
3215 19 90 --- Other kg. 10% -
3215 90 - Other :
3215 90 10 --- Fountain pen ink kg. 10% -
3215 90 20 --- Ball pen ink kg. 10% -
3215 90 30 --- Indelible ink kg. 10% -
3215 90 40 --- Drawing ink kg. 10% -
3215 90 90 --- Other kg. 10% -
CHAPTER 33
Essential oils and resinoids, perfumery, cosmetic or toilet preparations
NOTES :
(a) natural oleoresins or vegetable extracts of heading 1301 or 1302;
(b) soap or other products of heading 3401; or
(c) gum, wood or sulphate turpentine or other products of heading 3805.
2. The expression ―odoriferous substances‖ in heading 3302 refers only to the substances of heading
3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.
3. Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous
distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in
packings of a kind sold by retail for such use.
4. The expression ―perfumery, cosmetic or toilet preparations‖ in heading 3307 applies, inter alia, to
the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers
and papers impregnated or coated with cosmetics; contact lens or artificial eye solution; wadding, felt and
nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
3301 E SSENTIAL OILS ( TERPENELESS OR NOT),
INCLUDING CONCRETES AND ABSOLUTES ;
RESINOIDS ; EXTRACTED OLEORESINS ;
CONCENTRATES OF ESSENTIAL OILS IN FATS, IN
FIXED OILS, IN WAXES OR THE LIKE, OBTAINED
BY ENFLEURAGE OR MACERATION; TERPENIC BY-
PRODUCTS OF THE DETERPENATION OF
ESSENTIAL OILS; AQUEOUS DISTILLATES AND
AQUEOUS SOLUTIONS OF ESSENTIAL OILS
- Essential oils of citrus fruit :
3301 12 00 -- Of orange kg. 30% -
3301 13 00 -- Of lemon kg. 30% -
3301 19 -- Other :
3301 19 10 --- Citronella oil kg. 30% -
3301 19 90 --- Other kg. 30% -
- Essential oils other than those of citrus fruit:
3301 22 -- Of jasmin :
3301 24 00 -- Of peppermint (Mentha piperita) kg. 30% -
(1) (2) (3) (4) (5)

3301 25 -- Of other mints :
3301 25 10 --- Spearmint oil (ex-mentha spicata) kg. 30% -
3301 25 20 --- Water mint-oil (ex-mentha aquatic) kg. 30% -
3301 25 30 --- Horsemint oil (ex-mentha sylvestries) kg. 30% -
3301 25 40 --- Bergament oil (ex-mentha citrate) kg. 30% -
3301 25 90 --- Other kg. 30% -
3301 29 -- Other:
--- Anise oil; cajeput oil; cananga oil;
caraway oil; cassia oil; cedarwood
oil; cinnamon bark oil; cinnamon leaf oil:
3301 29 11 ---- Anise oil (aniseed oil) kg. 30% -
3301 29 12 ---- Cajeput oil kg. 30% -
3301 29 13 ---- Cananga oil kg. 30% -
3301 29 14 ---- Caraway oil kg. 30% -
3301 29 15 ---- Cassia oil kg. 30% -
3301 29 16 ---- Cedarwood oil kg. 30% -
3301 29 17 ---- Cinnamon bark oil kg. 30% -
3301 29 18 ---- Cinnamon leaf oil kg. 30% -
--- Clove leaf or stem, oil; coriander seed oil;
dill oil; eucalyptus oil; fennel seed oil; ginger
oil; ginger grass oil; clove bud oil:
3301 29 21 ---- Clove leaf or stem, oil kg. 30% -
3301 29 22 ---- Coriander seed oil kg. 30% -
3301 29 23 ---- Dill oil (anethum oil) kg. 30% -
3301 29 24 ---- Eucalyptus oil kg. 30% -
3301 29 25 ---- Fennel seed oil kg. 30% -
3301 29 26 ---- Ginger oil kg. 30% -
3301 29 27 ---- Ginger grass oil kg. 30% -
3301 29 28 ---- Clove bud oil kg. 30% -
--- Tuberose concentrate; nutmeg oil;
palmarosa oil; patchouli oil; pepper oil;
petitgrain oil; sandalwood oil; rose oil :
3301 29 31 ---- Tuberose concentrate kg. 30% -
3301 29 32 ---- Nutmeg oil kg. 30% -
3301 29 33 ---- Palmarosa oil kg. 30% -
3301 29 34 ---- Patchouli oil kg. 30% -
3301 29 35 ---- Pepper oil kg. 30% -
3301 29 36 ---- Petitgrain oil kg. 30% -
3301 29 37 ---- Sandalwood oil kg. 30% -
3301 29 38 ---- Rose oil kg. 30% -
--- Camphor oil; lemon grass oil; ylang ylang
oil; davana oil; cumin oil; celery seed oil,
garlic oil, paprika oil, turmeric oil :
3301 29 41 ---- Camphor oil kg. 30% -
3301 29 42 ---- Lemon grass oil kg. 30% -
(1) (2) (3) (4) (5)

3301 29 43 ---- Ylang ylang oil kg. 30% -
3301 29 44 ---- Davana oil kg. 30% -
3301 29 45 ---- Cumin oil kg. 30% -
3301 29 46 ---- Celery seed oil kg. 30% -
3301 29 47 ---- Garlic oil kg. 30% -
3301 29 48 ---- Paprika oil kg. 30% -
3301 29 49 ---- Turmeric oil kg. 30% -
3301 29 50 --- Spices‘ oils not elsewhere specified or kg. 30% -
included
3301 29 90 --- Other kg. 30% -
3301 30 - Resinoids :
3301 30 10 --- Agar oil kg. 30% -
--- Other:
3301 30 91 ---- Flavouring essences, all types, including kg. 30% -
those for liquors
3301 30 99 ---- Other kg. 30% -
3301 90 - Other :
--- Fenugreek,ginger,pepper, turmeric,
cardamom, celery seed and nutmeg
oleoresins:
3301 90 11 ---- Fenugreek oleoresins kg. 30% -
3301 90 12 ---- Ginger oleoresins kg. 30% -
3301 90 13 ---- Pepper oleoresins kg. 30% -
3301 90 14 ---- Turmeric oleoresins kg. 30% -
3301 90 15 ---- Cardamom oleoresins kg. 30% -
3301 90 16 ---- Celery seed oleoresins kg. 30% -
3301 90 17 ---- Nutmeg oleoresins kg. 30% -
--- Clove, capsicum, coriander, cumin and
fennel oleoreins and oleoresins of spices not
elsewhere specified or included:
3301 90 21 ---- Clove oleoresins kg. 30% -
3301 90 22 ---- Capsicum oleoresins kg. 30% -
3301 90 23 ---- Coriander oleoresins kg. 30% -
3301 90 24 ---- Cumin oleoresins kg. 30% -
3301 90 25 ---- Fennel oleoresins kg. 30% -
3301 90 29 ---- Oleoresins of spices not elsewhere specified kg. 30% -
or included
--- Attars of all kinds in fixed oil base;
mustard oil aroma essence of ambrettolide
(ambrette seed oil essence):
3301 90 31 ---- Attars of all kinds in fixed oil base kg. 30% -
3301 90 32 ---- Mustard oil aroma kg. 30% -
3301 90 33 ---- Essence of ambrettolide (ambrette seed oil kg. 30% -
essence)
(1) (2) (3) (4) (5)

--- Concentrates of essential oils in fats, in
fixed oils or in waxes or the like, obtained
by cold absorption or by maceration not
elsewhere specified or included :
those for liquors
3301 90 49 ---- Other kg. 30% -
--- Terpenic by-products of the deterpenation
of essential
oils :
those for liquors
3301 90 59 ---- Other kg. 30% -
3301 90 60 --- Aqueous distillates of essential oils, not kg. 30% -
elsewhere specified or included
--- Aqueous solutions of essential oils:
those for liquors
3301 90 79 ---- Other kg. 30% -
3301 90 90 --- Other kg. 30% -
3302 MIXTURES OF ODORIFEROUS SUBSTANCES AND

MIXTURES (INCLUDING ALCOHOLIC SOLUTIONS ) WITH
A BASIS OF ONE OR MORE OF THESE SUBSTANCES, OF
A KIND USED AS RAW MATERIALS IN INDUSTRY;
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:
3302 10 10 --- Synthetic flavouring essences kg. 100% -
3302 10 90 --- Other kg. 100% -
3302 90 - Other:
--- Mixtures of aromatic chemicals and essential
oils as perfume base:
3302 90 11 ---- Synthetic perfumery compounds kg. 10% -
3302 90 12 ---- Synthetic essential oil kg. 10% -
3302 90 19 ---- Other kg. 10% -
3302 90 20 --- Aleuritic acid kg. 10% -
3302 90 90 --- Other kg. 10% -
3303 PERFUMES AND TOILET WATERS

3303 00 - Perfumes and toilet waters:
3303 00 10 --- Eau-de-cologne kg. 20% -
3303 00 20 --- Rose water kg. 20% -
3303 00 30 --- Keora water kg. 20% -
(1) (2) (3) (4) (5)

3303 00 40 --- Perfumes and perfumery compounds not kg. 20% -
containing spirit (excluding aqueous
distillates)
3303 00 50 --- Perfumes containing spirit kg. 20% -
3303 00 60 --- Spirituous toilet preparations not elsewhere kg. 20% -
specified or included
3303 00 90 --- Other kg. 20% -
3304 BEAUTY OR MAKE - UP PREPARATIONS AND

PREPARATIONS FOR THE CARE OF THE SKIN
(OTHER THAN MEDICAMENTS ), INCLUDING SUNSCREEN
OR SUNTAN PREPARATIONS; MANICURE OR PEDICURE
PREPARATIONS
3304 10 00 - Lip make-up preparations kg. 20% -
3304 20 00 - Eye make-up preparations kg. 20% -
3304 30 00 - Manicure or pedicure preparations kg. 20% -
- Other:
3304 91 -- Powders, whether or not compressed:
3304 91 10 --- Face powders kg. 20% -
3304 91 20 --- Talcum powders kg. 20% -
3304 91 90 --- Other kg. 20% -
3304 99 -- Other:
3304 99 10 --- Face creams kg. 20% -
3304 99 20 --- Nail polish or lacquers kg. 20% -
3304 99 30 --- Moisturising lotion kg. 20% -
3304 99 40 --- Sindur, bindi, kumkum kg. 20% -
3304 99 50 --- Turmeric preparations kg. 20% -
3304 99 90 --- Other kg. 20% -
3305 PREPARATIONS FOR USE ON THE HAIR

3305 10 - Shampoos:
3305 10 10 --- Containing spirit kg. 20% -
3305 10 90 --- Other kg. 20% -
3305 20 00 - Preparations for permanent waving or kg. 20% -
straightening
3305 30 00 - Hair lacquers kg. 20% -
3305 90 - Other :
--- Hair oil :
3305 90 11 ---- Perfumed kg. 20% -
3305 90 19 ---- Other kg. 20% -
3305 90 20 --- Brilliantines (spirituous) kg. 20% -
3305 90 30 --- Hair cream kg. 20% -
3305 90 40 --- Hair dyes (natural, herbal or synthetic) kg. 20% -
3305 90 50 --- Hair fixers kg. 20% -
(1) (2) (3) (4) (5)

3305 90 90 --- Other kg. 20% -
3306 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 - Dentifrices :
3306 10 10 --- In powder kg. 20% -
3306 10 20 --- In paste kg. 20% -
3306 10 90 --- Other kg. 20% -
3306 20 00 - Yarn used to clean between the teeth kg. 20% -
(dental floss)
3306 90 00 - Other kg. 20% -
3307 PRE-SHAVE, SHAVING OR AFTER-SHAVE

PREPARATIONS, PERSONAL DEODORANTS, BATH
PREPARATIONS, DEPILATORIES AND OTHER
PERFUMERY , COSMETIC OR TOILET
PREPARATIONS, NOT ELSEWHERE SPECIFIED OR
INCLUDED; PREPARED ROOM DEODORISERS ,
WHETHER OR NOT PERFUMED OR HAVING
DISINFECTANT PROPERTIES
3307 10 - Pre-shave, shaving or after-shave preparations:
3307 10 10 --- Shaving cream kg. 20% -
3307 10 90 --- Other kg. 20% -
3307 20 00 - Personal deodorants and anti-perspirants kg. 20% -
3307 30 - Perfumed bath salts and other bath
preparations:
3307 30 10 --- Bath oil (thailam) kg. 20% -
3307 30 90 --- Other kg. 20% -
- Preparations for perfumi ng or
deodorizing rooms, including odoriferous
preparations used during religious rites:
3307 41 00 -- ―Agarbatti‖ and other odoriferous kg. 20% -
preparations which operate by burning
3307 49 00 -- Other kg. 20% -
3307 90 - Other:
3307 90 10 --- Depilatories kg. 20% -
3307 90 20 --- Sterile contact lens care solution kg. 20% -
3307 90 90 --- Other kg. 20% -
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, vegetable or microbial fats or oils of a kind used
as mould release preparations (heading 1517);
(b) separate chemically defined compounds; or
(c) shampoos, dentrifices, shaving creams and foams, or bath preparations, containing soap or
other organic surface-active agents (heading 3305, 3306 or 3307).
2. For the purposes of heading 3401, the expression ―soap‖ applies only to soap soluble in water. Soap
and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive
powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401
only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in
heading 3405 as ―scouring powders and similar preparations‖.
3. For the purposes of heading 3402, ―organic surface-active agents‖ are products which when mixed
with water at a concentration of 0.5% at 20oC and left to stand for one hour at the same temperature:
(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble
matter; and
(b) reduce the surface tension of water 4.5 X 10-2 N/m (45 dyne/Cm) or less.
4. In heading 3403, the expression ―petroleum oils and oils obtained from bituminous minerals‖ applies
to the products defined in Note 2 to Chapter 27.
5. In heading 3404, subject to the exclusions provided below, the expression ―artificial waxes and
prepared waxes‖ applies only to:
(a) chemically produced organic products of a waxy character, whether or not water-soluble;
(b) products obtained by mixing different waxes;
(c) products of a waxy character with a basis of one or more waxes and containing fats, resins,
mineral substances or other materials, the heading does not apply to:
(i) products of headings 1516, 3402 or 3823, even if having a waxy character;
(ii) unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured,
of heading 1521;
(iii) mineral waxes and similar products of heading 2712 whether or not intermixed or
merely coloured; or
(iv) waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809,
etc.).

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
3401 SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS AND
PREPARATIONS FOR USE AS SOAP, IN THE FORM OF
BARS, CAKES, MOULDED PIECES OR SHAPES ,
WHETHER OR NOT CONTAINING SOAP; 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, wad-
ding, felt and nonwovens, impregnated, coated
or covered with soap or detergent :
3401 11 -- For toilet use (including medicated products):
3401 11 10 --- Medicated toilet soaps kg. 10% -
3401 11 20 --- Shaving soaps other than shaving cream kg. 10% -
3401 11 90 --- Other kg. 10% -
3401 19 -- Other:
--- Bars and blocks of not less than 500 gm in
weight:
3401 19 11 ---- Industrial soap kg. 10% -
3401 19 19 ---- Other kg. 10% -
3401 19 20 --- Flakes, chips and powder kg. 10% -
3401 19 30 --- Tablets and cakes kg. 10% -
--- Household and laundry soaps not elsewhere
specified or included :
3401 19 41 ---- Household soaps kg. 10% -
3401 19 42 ---- Laundry soaps kg. 10% -
3401 19 90 --- Other kg. 10% -
3401 20 00 - Soap in other forms kg. 10% -
3401 30 - Organic surface-active products and
preparations for washing the skin, in the
form of liquid or cream and put up for retail sal e,
whether or not containing soap :
--- For toilet use (including medicated products):
3401 30 11 ---- Medicated toilet soaps kg. 10% -
3401 30 12 ---- Shaving cream and shaving gel kg. 10% -
(1) (2) (3) (4) (5)

3401 30 19 ---- Other kg. 10% -
3401 30 90 --- Other kg. 10% -
3402 ORGANIC SURFACE-ACTIVE AGENTS ( OTHER THAN

SOAP); SURFACE ACTIVE PREPARATIONS, WASHING
PREPARATIONS ( INCLUDING AUXILIARY WASHING
PREPARATIONS) AND CLEANING PREPARATIONS,
WHETHER OR NOT CONTAINING SOAP, OTHER THAN
THOSE OF HEADING 3401
- Anionic organic surface active agents, whether or
not put up for retail sale:
3402 31 00 -- Linear alkylbenzene sulphonic acids and their salts kg. 10% 10%
3402 39 00 -- Other kg. 10% 10%
- Other organic surface active agents, whether or not
put up for retail sale:
3402 41 00 -- Cationic kg. 10% 10%
3402 42 00 -- Non-ionic kg. 10% 10%
3402 49 00 -- Other kg. 10% 10%
3402 50 00 - Preparations put up for retail sale kg. 10% -
3402 90 - Other:
--- Synthetic detergents:
3402 90 11 ---- Washing preparations (including auxiliary kg. 10% -
washing preparations) and cleaning
preparations, having a basis of soap or other
organic surface active agents
3402 90 12 ---- Cleaning or degreasing preparations not kg. 10% -
having a basis of soap or other organic
surface active agents
3402 90 19 ---- Other kg. 10% -
3402 90 20 --- Sulphonated or sulphated or oxidized or kg. 10% -
chlorinated castor oil; sulphonated or sulphated
or oxidized or chlorinated fish oil; sulphonated
or sulphated or oxidized or chlorinated sperm
oil; sulphonated or sulphated or oxidized or
chlorinated neats foot oil
3402 90 30 --- Penetrators kg. 10% -
--- Wetting agents:
(1) (2) (3) (4) (5)

3402 90 49 ---- Other kg. 10% -
--- Washing preparations whether or not containing
soap :
washing preparations) and cleaning preparations,
having a basis of soap or other
3402 90 59 ---- Other kg. 10% -
--- Other :
3402 90 92 ---- Cleaning or degreasing preparations not hav- kg. 10% -
ing a basis of soap or other organic
3402 90 99 ---- Other kg. 10% -
3403 LUBRICATING PREPARATIONS ( INCLUDING CUTTING -

OIL PREPARATIONS, BOLT OR NUT RELEASE
PREPARATIONS, ANTI - RUST OR ANTI - CORROSION
PREPARATIONS AND MOULD RELEASE PREPARATIONS,
BASED ON LUBRICANTS ) AND PREPARATIONS OF A
KIND USED FOR THE OIL OR GREASE TREATMENT
OF TEXTILE MATERIALS, LEATHER, FURSKINS OR
OTHER MATERIALS, BUT EXCLUDING PREPARATIONS
CONTAINING, AS BASIC CONSTITUENTS , 70 % OR
MORE BY WEIGHT OF PETROLEUM OILS OR OF OILS
OBTAINED FROM BITUMINOUS MINERALS
- Containing petroleum oils or oils obtained
frombituminous minerals:
3403 11 00 -- Preparations for the treatment of textile kg. 10% -
materials, leather, furskins or other materials
3403 19 00 -- Other kg. 10% -
- Other:
(1) (2) (3) (4) (5)

3403 91 00 -- Preparations for the treatment of textile kg. 10% -
materials, leather, furskins or other materials
3403 99 00 -- Other kg. 10% -
3404 ARTIFICIAL WAXES AND PREPARED WAXES

3404 20 00 - Of poly (oxyethylene) (polyethylene glycol) kg. 10% -
3404 90 - Other:
3404 90 10 --- Sealing wax (including bottle sealing wax) kg. 10% -
in sticks, cakes or similar forms
3404 90 20 --- Polyethylene wax kg. 10% -
--- Artificial waxes (including water soluble
waxes) prepared waxes, not emulsified or
containing solvents :
3404 90 31 ---- Poly brominated biphenyls kg. 10% -
3404 90 32 ---- Poly chlorinated biphenyls kg. 10% -
3404 90 33 ---- Poly chlorinated terphenyls kg. 10% -
3404 90 39 ---- Other kg. 10% -
3404 90 90 --- Other kg. 10% -
3405 P OLISHES 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 3404
3405 10 00 - Polishes, creams and similar preparations kg. 10% -
for footwear or leather
3405 20 00 - Polishes, creams and similar preparations kg. 10% -
for the maintenance of wooden furniture, floors
or other wood work
3405 30 00 - Polishes and similar preparations for kg. 10% -
coach-work, other than metal polishes
3405 40 00 - Scouring pastes and powders and other kg. 10% -
scouring preparations
3405 90 - Other:
3405 90 10 --- Polishes and compositions for application kg. 10% -
to metal including diamond polishing powder
or paste
3405 90 90 --- Other kg. 10% -
3406 CANDLES, TAPERS AND THE LIKE

3406 00 - Candles, tapers and the like:
3406 00 10 --- Candles kg. 25% -
(1) (2) (3) (4) (5)

3406 00 90 --- Other kg. 25% -
3407 M ODELLING 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 - Modelling pastes, including those put up
for children’s amusement; preparations
known as “dental wax” or as “dental
impression compounds”, put up in sets, in
packings for retail sale or in plates,
horseshoe shapes, sticks or similar forms;
other preparations for use in dentistry,
with a basis of plaster (of calcined
gypsum or calcium sulphate):
3407 00 10 --- Modelling pastes, including those put up for kg. 10% -
children‘s amusement
3407 00 90 --- Other kg. 10% -
CHAPTER 35
Albuminoidal substances; modified starches; glues; enzymes
NOTES :
(a) yeasts (heading 2102);
(b) blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses),
medicaments or other products of Chapter 30;
(c) enzymatic preparations for pre-tanning (heading 3202);
(d) enzymatic soaking or washing preparations or other products of Chapter 34;
(e) hardened proteins (heading 3913); or
(f) gelatin products of the printing industry (Chapter 49).
2. For the purposes of heading 3505, the term ―dextrins‖ means starch degradation products with a
reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%.
Such products with a reducing sugar content exceeding 10% fall in heading 1702.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
3501 CASEIN, CASEINATES AND OTHER CASEIN
DERIVATIVES; CASEIN GLUES
3501 10 00 - Casein kg. 30% -
3501 90 00 - Other kg. 30% -
3502 A LBUMINS ( INCLUDING CONCENTRATES OF TWO

OR MORE WHEY PROTEINS , CONTAINING BY
WEIGHT MORE THAN 80% WHEY PROTEINS ,
CALCULATED ON THE DRY MATTER),
ALBUMINATES AND OTHER ALBUMIN DERIVATIVES
- Egg albumin :
3502 11 00 -- Dried kg. 30% -
3502 19 00 -- Other kg. 30% -
3502 20 00 - Milk albumin, including concentrates of kg. 30% -
two or more whey proteins
3502 90 00 - Other kg. 30% -
3503 GELATIN [ INCLUDING GELATIN IN RECTANGULAR

( INCLUDING SQUARE) SHEETS , WHETHER OR
NOTSURFACE-WORKED OR COLOURED] AND
(1) (2) (3) (4) (5)

GELATIN DERIVATIVES; ISINGLASS ; OTHER
GLUES OF ANIMAL ORIGIN, EXCLUDING CASEIN
GLUES OF HEADING 3501
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 3501:
3503 00 10 --- Isinglass kg. 30% -
3503 00 20 --- Gelatin, edible grade and not elsewhere kg. 30% -
3503 00 30 --- Glues derived from bones, hides and similar kg. 30% -
items; fish glues
3503 00 90 --- Other kg. 30% -
3504 P EPTONES AND THEIR DERIVATIVES; OTHER

PROTEIN SUBSTANCES AND THEIR DERIVATIVES,
NOT ELSEWHERE SPECIFIED OR INCLUDED ; HIDE
POWDER , WHETHER OR NOT CHROMED
3504 00 - Peptones and their derivatives; other protein
substances and their derivatives, not elsewhere
specified or included; hide powder, whether or
not chromed:
3504 00 10 --- Peptones kg. 30% -
--- Other :
3504 00 91 --- Isolated soya protein kg. 30% -
3504 00 99 --- Others kg. 30% -
3505 DEXTRINS AND OTHER MODIFIED STARCHES

(FOR EXAMPLE , PREGELATINISED OR ESTERIFIED
STARCHES); GLUES BASED ON STARCHES, OR ON
DEXTRINS OR OTHER MODIFIED STARCHES
3505 10 - Dextrins and other modified starches:
3505 10 10 --- Esterified starches kg. 50% -
3505 10 90 --- Other kg. 50% -
3505 20 00 - Glues kg. 30% -
3506 PREPARED GLUES AND OTHER PREPARED

ADHESIVES , NOT ELSEWHERE SPECIFIED OR
INCLUDED; PRODUCTS SUITABLE FOR USE AS
GLUES OR ADHESIVES , PUT UP FOR RETAIL SALE
AS GLUES OR ADHESIVES , NOT EXCEEDING A NET
WEIGHT OF 1 KG
3506 10 00 - Products suitable for use as glues or kg. 10% -
(1) (2) (3) (4) (5)

adhesives, put up for retail sale as glues or
adhesives, not exceeding a net weight of
- Other :
3506 91 -- Adhesives based on polymers of headings
3901 to 3913 or on rubber:
3506 91 10 --- Based on latex, phenol formaldehyde (PF), kg. 10% -
urea formaldehyde (UF) and polyvinyl
alcohol (PVA)
3506 91 90 --- Other kg. 10% -
3506 99 -- Other :
3506 99 10 --- Synthetic glue with phenol urea or cresol kg. 10% -
(with formaldehyde) as the main component
--- Prepared glues and other prepared adhesives
not elsewhere specified or included:
3506 99 91 ---- Based on starch, gum, latex, PF, UF and PVA kg. 10% -
3506 99 99 ---- Other kg. 10% -
3507 E NZYMES ; PREPARED ENZYMES NOT ELSEWHERE

3507 10 - Rennet and concentrates thereof:
--- Microbial rennet:
3507 10 11 ---- Animal rennet kg. 10% -
3507 10 19 ---- Other kg. 10% -
--- Other :
3507 10 91 ---- Animal rennet kg. 10% -
3507 10 99 ---- Other kg. 10% -
3507 90 - Other :
3507 90 10 --- Industrial enzymes (textile assistant) kg. 10% -
3507 90 20 --- Pancretin pure (excluding medicament) kg. 10% -
3507 90 30 --- Pepsin (excluding medicament) kg. 10% -
3507 90 40 --- Pectin esterases pure kg. 10% -
3507 90 50 --- Pectolytic enzyme (pectimase) kg. 10% -
--- Other enzymes of microbial origin:
3507 90 61 ---- Streptokinase kg. 10% -
3507 90 62 ---- Amylases enzymes kg. 10% -
3507 90 69 ---- Other kg. 10% -
--- Enzymes for pharmaceutical use, other than
streptokinase :
3507 90 71 ---- Papain, pure, of pharmaceutical grade kg. 10% -
3507 90 79 ---- Other kg. 10% -
--- Other:
3507 90 91 ---- Enzymatic preparations containing food kg. 10% -
stuffs
3507 90 99 ---- Other kg. 10% -
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 2(b) below.
2. The expression ―articles of combustible materials‖ in heading 3606 applies only to:
(a) metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example,
tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared
fuels, in solid or semi-solid form;
(b) liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or
similar lighters and of a capacity not exceeding 300 cm3; and
(c) resin torches, firelighters and the like.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
3601 P ROPELLANT POWDERS
3601 00 - Propellant powders :
3601 00 10 --- Blasting powder kg. 10% -
3601 00 20 --- Gun powder kg. 10% -
3601 00 90 --- Other kg. 10% -
3602 PREPARED EXPLOSIVES , OTHER THAN PROPELLANT

POWDERS
3602 00 - Prepared explosives, other than propellant
powders :
3602 00 10 --- Industrial explosives kg. 10% -
3602 00 90 --- Other kg. 10% -
3603 SAFETY FUSES; DETONATING CORDS; PERCUSSION OR

DETONATING CAPS; IGNITERS; ELECTRIC
DETONATORS
3603 1 0 0 0 - Safety fuses kg. 10% -
3603 2 0 0 0 - Detonating cords kg. 10% -
3603 3 0 0 0 - Percussion caps kg. 10% -
(1) (2) (3) (4) (5)

3603 40 00 - Detonating caps kg. 10% -
3603 5 0 0 0 - Igniters kg. 10% -
3603 60 0 0 - Electric detonators kg. 10% -
3604 FIREWORKS, SIGNALLING FLARES, RAIN ROCK-

ETS, FOG SIGNALS AND OTHER PYROTECHNIC
ARTICLES
3604 10 00 - Fireworks kg. 10% -
3604 90 - Other:
3604 90 10 --- Ship signals kg. 10% -
3604 90 90 --- Other kg. 10% -
3605 MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF

HEADING 3604
3605 00 - Matches, other than pyrotechnic articles of
heading 3604 :
3605 00 10 --- Safety matches kg. 10% -
3605 00 90 --- Other kg. 10% -
3606 F ERRO - CERIUM AND OTHER PYROPHORIC

ALLOYS IN ALL FORMS ; ARTICLES OF
COMBUSTIBLE MATERIALS AS SPECIFIED IN
NOTE 2 TO THIS C HAPTER
3606 10 00 - Liquid or liquefied-gas fuels in containers of kg. 10% -
a kind used for filling or refilling cigarette or
similar lighters and of a capacity not
exceeding 300 cm3
3606 90 -- Other :
3606 90 10 --- Combustible preparations kg. 10% -
--- Other :
3606 90 91 ---- Ferro-cerium, in all forms kg. 10% -
3606 90 92 ---- Pyrophoric alloys, in all forms kg. 10% -
3606 90 93 ---- DNPT (dinitroso-penta-methylene kg. 10% -
tetramine)
3606 90 99 ---- Others kg. 10% -
CHAPTER 37
Photographic or cinematographic goods
NOTES :
1. This Chapter does not cover waste or scrap.
2. In this Chapter the word ―photographic‖ relates to the process by which visible images are formed,
directly or indirectly, by the action of light or other forms of radiation on photosensitive, including
thermosensitive, surfaces.
In this Chapter, the term ―Central Board of Film Certification‖ means the authority established under
law in India for the purpose of certifying the films.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
3701 P HOTOGRAPHIC PLATES AND FILM IN THE FLAT,
SENSITISED , UNEXPOSED , OF ANY MATERIAL
OTHER THAN PAPER, PAPERBOARD OR TEXTILES ;
INSTANT PRINT - FILM IN THE FLAT, SENSITISED ,
UNEXPOSED , WHETHER OR NOT IN PACKS
3701 10 - For X-ray :
3701 10 10 --- Medical m2 10% -
3701 10 90 --- Other m2 10% -
3701 20 00 - Instant print film kg. 10% -
3701 30 00 - Other plates and film, with any side m2 10% -
exceeding 255 mm
- Other :
3701 91 -- For colour photography (Polychrome):
3701 91 10 --- Cinematographic film kg. 10% -
3701 91 90 --- Other kg. 10% -
3701 99 -- Other :
3701 99 10 --- Cinematographic film m2 10% -
3701 99 90 --- Other m2 10% -
3702 P HOTOGRAPHIC FILM IN ROLLS, SENSITISED ,

UNEXPOSED , OF ANY MATERIAL OTHER THAN PAPER,
PAPER-BOARD OR TEXTILES ; INSTANT PRINT FILM
IN ROLLS, SENSITISED , UNEXPOSED
3702 10 00 - For X-ray m2 10% -
- Other film, without perforations, of a
width not exceeding 105 mm:
(1) (2) (3) (4) (5)

3702 31 -- For colour photography (Polychrome):
3702 31 10 --- Cinematographic film u 10% -
3702 31 90 --- Other u 10% -
3702 32 -- Other, with silver halide emulsion:
3702 32 90 --- Other m2 10% -
3702 39 -- Other :
3702 39 90 --- Other m2 10% -
- Other film, without perforations, of a width
exceeding 105 mm :
3702 41 -- Of a width exceeding 610 mm and of a length
exceeding 200 m, for colour photography
(Polychrome) :
3702 41 90 --- Other m2 10% -
3702 42 -- Of a width exceeding 610 mm and of a length
exceeding 200 m, other than for colour
photography :
3702 42 10 --- Photographic film of a width 620 mm m2 10% -
in rolls
3702 42 90 --- Other m2 10% -
3702 43 -- Of a width exceeding 610 mm and of a
length not exceeding 200 m:
3702 43 10 --- Photographic films (black and white) of a m2 10% -
width 620 mm
3702 43 90 --- Other m2 10% -
3702 44 -- Of a width exceeding 105 mm but not
exceeding 610 mm:
3702 44 10 --- Photographic films of a width 120 mm in m2 10% -
rolls
3702 44 90 --- Other m2 10% -
- Other film, for colour photography
(polychrome) :
3702 52 - - Of a width not exceeding 16 mm :
3702 52 10 - - - Finished rolls of cinematographic positive m 10% -
3702 52 20 - - - Other cinematographic film m 10% -
3702 52 90 - - - Other m 10% -
3702 53 00 -- Of a width exceeding 16 mm but not m 10% -
exceeding 35 mm and of a length not
exceeding 30 m, for slides
(1) (2) (3) (4) (5)

exceeding 35 mm and of a length not
exceeding 30 m, other than for slides:
3702 54 10 --- Finished rolls of cinematographic positive m 10% -
3702 54 20 --- Other cinematographic film m 10% -
3702 54 90 --- Other m 10% -
exceeding 35 mm and of a length
exceeding 30 m :
3702 55 90 --- Other m 10% -
3702 56 -- Of a width exceeding 35 mm :
3702 56 90 --- Other m 10% -
- Other :
3702 96 -- Of a width not exceeding 35 mm and of a length
not exceeding 30 m:
3702 96 11 - - - - Not exceeding 16 mm m 10% -
3702 96 19 - -- - Other m 10% -
3702 97 - - Of a width not exceeding 35 mm and of a length
exceeding 30 m : 20
- - - Cinematographic film:
3702 97 11 - - - - Not exceeding 16 mm m1 0% -
3702 97 19 - -- - Other m 10% -
3702 98 - - Of a width exceeding 35 mm:
3702 98 10 - - - Cinematographic film m 10% -
3702 98 90 - -- Other m 10% -
3703 P HOTOGRAPHIC PAPER, PAPERBOARD AND

TEXTILES , SENSITISED , UNEXPOSED
3703 10 - In rolls of a width exceeding 610 mm:
3703 10 10 --- Photographic paper or paperboard kg. 10% -
3703 10 20 --- Textiles kg. 10% -
3703 20 - Other, for colour photography (polychrome):
3703 20 20 --- Textiles kg. 10% -
3703 90 - Other :
3703 90 20 --- Textiles kg. 10% -
3704 P HOTOGRAPHIC PLATES, FILM, PAPER, PAPER BOARD

AND TEXTILES , EXPOSED BUT NOT DEVELOPED
(1) (2) (3) (4) (5)

3704 00 - Photographic plates, film, paper, paper
board and textiles, exposed but not
developed :
3704 00 10 --- Photographic paper, or paperboard kg. 10% -
3704 00 20 --- Cinematographic plates and film kg. 10% -
3704 00 30 --- Sensitised textiles kg. 10% -
3704 00 90 --- Other kg. 10% -
3705 P HOTOGRAPHIC PLATES AND FILM, EXPOSED AND

DEVELOPED , OTHER THAN CINEMATOGRAPHIC FILM
3705 00 00 - Photographic plates and film, exposed and kg. 10% -
developed, other than cinematographic film
3706 C INEMATOGRAPHIC 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 :
--- Feature films :
3706 10 11 ---- Made wholly in black and white and of m 10% -
a length not exceeding 4,000 m
3706 10 12 ---- Made wholly in black and white and of a m 10% -
length exceeding 4,000 m
3706 10 13 ---- Made wholly or partly in colour and of a m 10% -
length not exceeding 4,000 m
3706 10 15 ---- Children‘s films certified by the Central m 10% -
Board of Film Certification to be
―Children‘s Film‖
3706 10 20 --- Documentary shorts, and films certified m 10% -
as such by the Central Board of Film
Certification
3706 10 30 --- News Reels and clippings m 10% -
--- Advertisement shorts and films :
3706 10 41 ---- Made wholly in black and white m 10% -
3706 10 42 ---- Made wholly or partly in colour m 10% -
--- Other children’s film :
3706 10 51 ---- Patch prints, including Logos intended m 10% -
exclusively for the entertainment of
children
3706 10 52 ---- Children‘s film certified by the Central m 10% -
Board of Films Certification to be
3706 10 59 ---- Other m 10% -
(1) (2) (3) (4) (5)

--- Educational shorts, and films :
3706 10 61 ---- Certified as predominantly educational m 10% -
by the Central Board of Film Certification
3706 10 62 ---- Patch prints, including logos intended m 10% -
exclusively for educational purposes
3706 10 63 ---- Teaching aids including film strips of m 10% -
educational nature
3706 10 69 ---- Other m 10% -
3706 10 70 --- Short films not elsewhere specified or m 10% -
included
--- Other :
3706 10 91 ---- Audio-visual news or audio-visual views m 10% -
materials including news clippings
3706 10 92 ---- Master positives, exposed negatives, m 10% -
dupes and rush prints as are not cleared
for public exhibitions
3706 10 99 ---- Other m 10% -
3706 90 - Other :
--- Feature films :
3706 90 15 ---- Children‘s films certified by the Central m 10% -
Board of Film Certification to be
3706 90 20 --- Documentary shots, and films certified as m 10% -
such by the Central Board of Film
Certification
3706 90 30 --- News reels and clippings m 10% -
--- Advertisement shots and films :
3706 90 41 ---- Made wholly in black and white m 10% -
3706 90 42 ---- Made wholly or partly in colour m 10% -
--- Other children’s film :
exclusively for the entertainment of
children
3706 90 52 ---- Children‘s film certified by the Central m 10% -
Board of Films Certification to be
―Children‘s film‖
3706 90 59 ---- Other m 10% -
(1) (2) (3) (4) (5)

--- Educational shots, and films :
3706 90 61 ---- Certified as predominantly educational m 10% -
by the Central Board of Film Certification
exclusively for educational purposes
3706 90 63 ---- Teaching aids including film strips of m 10% -
educational nature
3706 90 64 ---- Certified as predominantly m 10% -
educational, by Central Board of Film
Certification, of width below 30mm
3706 90 69 ---- Other m 10% -
3706 90 70 --- Short film not elsewhere specified m 10% -
--- Other:
3706 90 91 ---- Audio-visual news or audio-visual views m 10% -
materials including news clippings
3706 90 92 ---- Master positives, exposed negatives, dupes m 10% -
and rush prints as are not cleared for public
exhibitions
3706 90 99 ---- Other m 10% -
3707 C HEMICAL 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 - Sensitizing emulsions kg. 10% -
3707 90 - Other:
3707 90 10 --- Chemical products mixed or compounded for kg. 10% -
Photographic uses (for example, developers
and fixers), whether or not in bulk
3707 90 90 --- Other kg. 10% -
CHAPTER 38
Miscellaneous chemical products
NOTES:
(a) separate chemically defined elements or compounds with the exception of the following :
(1) artificial graphite (heading 3801);
(2) insecticides, rodenticides, fungicides, herbicides, anti-sprouting pro-ducts and plant-growth
regulators, disinfectants and similar products, put up as described in heading 3808;
(3) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades
(heading 3813);
(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 2106);
(c) products of heading 2404;
(d) slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic
or their mixtures and meeting the requirements of Note 3 (a) or 3(b) to Chapter 26 (heading 2620);
(e) medicaments (Heading 3003 or 3004);
(f) spent catalysts of a kind used for the extraction of base metals or for the manufacture of
chemical compounds of base metals (heading 2620), spent catalysts of a kind used principally for the
recovery of precious metal (heading 7112) 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 3822, 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 3822 shall take precedence over any other heading in the Schedule.
3. Heading 3824 includes the following goods which are not to be classified in any other heading of this
Schedule:
(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
9612), put up in packings for retail sale; and;
(e) ceramic firing testers, fusible (for example, seger cones).

4. Throughout the Schedule, ―municipal waste‖ means waste of a kind collected from households,
hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and
demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber,
wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles.
The term ―municipal waste‖, however, does not cover:
(a) individual materials or articles segregated from the waste, for example wastes of plastics,
rubber, wood, paper, textiles, glass or metals, electrical and electronic waste and scrap (including
spent batteries) which fall in their appropriate headings of the Nomenclature;
(b) industrial waste;
(c) waste pharmaceuticals, as defined in Note 4(k) to Chapter 30; or
(d) clinical waste, as defined in Note 6(a) below.
5. For the purposes of heading 3825, ―sewage sludge‖ means sludge arising from urban effluent treatment
plant and includes pre-treatment waste, scourings and unstablised sludge. Stablised sludge when suitable for
use as fertiliser is excluded (Chapter 31).
6. For the purposes of heading 3825, the expression ―other wastes‖ applies to:
(a) clinical waste, that is, contaminted 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 2710).
7. For the purposes of heading 3826, the term ―biodiesel‖ means mono-alkyl esters of fatty acids of a
kind used as a fuel, derived from animal or vegetable or microbial fats and oils whether or not used.
Sub-heading Notes :
1. Sub-headings 3808 52 and 3808 59 cover only goods of heading 3808, containing one or
more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO);
binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); carbofuran (ISO); chlordane (ISO);
chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis (p-
chlorophenyl) ethane); dieldrin (ISO, INN); 4,6- dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb
(ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene
dichloride (ISO) (1,2- dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene
(ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury
compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO);
parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO), its salts or its esters;
perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl
fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5- trichlorophenoxyacetic acid), its salts or its esters;
tributyltin compounds; trichlorfon (ISO).
2. Sub-headings 3808 61 to 3808 69 cover only goods of heading 3808, containing alpha-
cypermethrin (ISO), bendiocarb (ISO), bifenthrin (ISO), chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin
(INN, ISO), etofenprox (INN), fenitrothion (ISO), lambda-cyhalothrin (ISO), malathion (ISO), pirimiphos-
methyl (ISO) or propoxur (ISO).
3. Sub-headings 3824 81 to 3824 89 cover only mixtures and preparations containing one
or more of the following substances: oxirane (ethylene oxide); polybrominated biphenyls (PBBs);
polychlorinated biphenyls (PCBs); polychlorinated terphenyls (PCTs); tris (2,3- dibromopropyl)
phosphate; aldrin (ISO); camphechlor (ISO) (toxaphene); chlordane (ISO); chlordecone (ISO); DDT
(ISO) (clofenotane (INN); 1,1,1-trichloro-2,2-bis (p-c hlorophenyl)ethane); dieldrin (ISO, INN);
endosulfan (ISO); endrin (ISO); heptachlor (ISO); mirex (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH
(ISO)), including lindane (ISO, INN); pentachlorobenzene (ISO); hexachlorobenzene (ISO);
perfluorooctane sulphonic acid, its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl
fluoride; tetra-, penta-, hexa- , hepta- or octabromodiphenyl ethers; short-chain chlorinated paraffins.
Short-chain chlorinated paraffins are mixtures of compounds, with a chlorination degree

of more than 48% by weight, with the following molecular formula: CxH(2x-y+2)Cly, where x=10 - 13
and y= 1 – 13.
4. For the purposes of tariff items 3825 41 00 and 3825 49 00, "waste organic solvents"are
wastescontaining mainly organic solvents, not fit for further use as presented as primary products, whether
or notintended for recovery of solvents.';

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
3801 A RTIFICIAL GRAPHITE ; COLLOIDAL OR SEMI -
COLLOIDAL GRAPHITE ; PREPARATIONS BASED
ON GRAPHITE OR OTHER CARBON IN THE FORM
OF PASTES, BLOCKS , PLATES OR OTHER SEMI -
MANUFACTURES
3801 10 00 - Artificial graphite kg. 10% 10%
3801 20 00 - Colloidal or semi-colloidal graphite kg. 10% -
3801 30 00 - Carbonaceous pastes for electrodes and kg. 10% -
similar pastes for furnace linings
3801 90 00 - Other kg. 10% -
3802 ACTIVATED CARBON; ACTIVATED NATURAL

MINERAL PRODUCTS; ANIMAL BLACK, INCLUDING
SPENT ANIMAL BLACK

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
3802 10 00 - Activated carbon kg. 10% 10%

3802 90 - Other:
--- Activated natural mineral products:
3802 90 11 ---- Activated alumina kg. 10% -
3802 90 12 ---- Activated bauxite kg. 10% -
3802 90 19 ---- Other kg. 10% -
3802 90 20 --- Animal black (for example bone black, kg. 10% -
ivory black), including spent animal black
3803 00 00 TALL OIL, WHETHER OR NOT REFINED kg. 10% -
3804 RESIDUAL LYES FROM THE MANUFACTURE OF

WOOD PULP , WHETHER OR NOT CONCENTRATED,
DESUGARED OR CHEMICALLY TREATED,
INCLUDING LIGNIN SULPHONATES, BUT
EXCLUDING TALL OIL OF HEADING3803
3804 00 - Residual lyes from the manufacture of
wood pulp, whether or not concentrated,
desugared or chemically treated,
including lignin sulphonates, but
excluding tall oil of heading 3803:
3804 00 10 --- Lignin sulphonates kg. 10% -
3804 00 20 --- Concentrated sulphate lye kg. 10% -
3804 00 90 --- Other kg. 10% -
3805 GUM, WOOD OR SULPHATE TURPENTINE AND

OTHER TERPENIC OILS PRODUCED BY THE
DISTILLATION OR OTHER TREATMENT OF
CONIFEROUS WOODS; CRUDE DIPENTENE ;
SULPHITE TURPENTINE AND OTHER CRUDE PARA-
CYMENE; PINE OIL CONTAINING ALPHA-
TERPINEOL AS THE MAIN CONSTITUENT
3805 10 - Gum, wood or sulphate turpentine oils:
3805 10 10 --- Wood turpentine oil and spirit of turpentine kg. 10% -
3805 10 20 --- Gum turpentine oil kg. 10% -
3805 10 30 --- Sulphate turpentine oil kg. 10% -
3805 90 - Other :
3805 90 10 --- Terpenic oils produced by the distillation or kg. 10% -
other treatment of coniferous woods
(1) (2) (3) (4) (5)

3805 90 20 --- Crude dipentene kg. 10% -
3805 90 30 --- Sulphite turpentine kg. 10% -
3805 90 90 --- Other kg. 10% -
3806 ROSIN AND RESIN ACIDS, AND DERIVATIVES

THEREOF ; ROSIN SPIRIT AND ROSIN OILS; RUN
GUMS
3806 10 - Rosin and resin acids :
3806 10 10 --- Gum rosin kg. 10% -
3806 10 90 --- Other kg. 10% -
3806 20 00 - Salts of rosin, of resin acids or of derivatives kg. 10% -
of rosin or resin acids, other than salts of
rosin adducts
3806 30 00 - Ester gums kg. 10% -
3806 90 - Other :
3806 90 10 --- Run gums kg. 10% -
3806 90 90 --- Other kg. 10% -
3807 WOOD TAR; WOOD TAR OILS; WOOD CREOSOTE ;

WOOD NAPHTHA ; VEGETABLE PITCH; BREWERS ’
PITCH AND SIMILAR PREPARATIONS BASED ON
ROSIN, RESIN ACIDS OR ON VEGETABLE PITCH
3807 00 - Wood tar; wood tar oils; wood creosote;
wood naphtha; vegetable pitch; brewers’
pitch and similar preparations based on
rosin, resin acids or on vegetable pitch:
3807 00 10 --- Wood tar kg. 10% -
3807 00 20 --- Wood Tar oils, wood creosote, wood naphtha kg. 10% -
3807 00 30 --- Vegetable pitch, brewers‘ pitch and similar kg. 10% -
preparations based on rosin, resin acids or
vegetable pitch
3808 I NSECTICIDES , RODENTICIDES , FUNGICIDES ,

HERBICIDES , ANTI - SPROUTING PRODUCTS AND
PLANT - GROWTH REGULATORS, DISINFECTANTS
AND SIMILAR PRODUCTS , PUT UP IN FORMS OR
PACKINGS FOR RETAIL SALE OR AS PREPARATIONS
OR ARTICLES (FOR EXAMPLE , SULPHUR -
TREATED BANDS, WICKS AND CANDLES, AND
FLY-PAPERS)
- Goods specified in Sub-heading Note 1 to

this Chapter:
3808 52 00 -- DDT (ISO) (clofenotane (INN)), in packings of kg. 10% -
a net weight content not exceeding 300 g
3808 59 00 -- Other kg. 10% -
- Goods specified in Sub-heading Note 2
to this Chapter:
3808 61 00 -- In packings of a net weight content not kg. 10% -
(1) (2) (3) (4) (5)

exceeding 300 g
3808 62 00 -- In packings of a net weight content exceeding kg. 10% -
300 g but not exceeding 7.5 kg
3808 69 00 -- Other kg. 10% -
3808 91 --- Insecticides;
3808 91 11 ---- Aluminium phosphate (for example phostoxin) Kg. 10% -
3808 91 12 ---- Calcium cyanide kg. 10% -

3808 91 13 ---- D.D.V.P. (Dimethyle-dichloro-vinyl- phosphate) kg. 10% -
3808 91 21 ---- Diaginal kg. 10% -
3808 91 22 ---- Methyl bromide kg. 10% -
3808 91 23 ---- Dimethoate, technical grade kg. 10% -
3808 91 24 ---- Melathion kg. 10% -
3808 91 31 ---- Endosulphan, technical grade kg. 10% -
3808 91 32 ---- Quinal phos kg. 10% -
3808 91 33 ---- Isoproturon kg. 10% -
3808 91 34 ---- Fenthion kg. 10% -
3808 91 35 ---- Cipermethrin, technical grade kg. 10% -
3808 91 36 ---- Allethrin kg. 10% -
3808 91 37 ---- Synthetic pyrethrum kg. 10% -
--- Other
3808 91 91 ---- Repellants for insects such as flies, mosquito kg. 10% -
3808 91 92 ---- Paper impregnated or coated with kg. 10% -
insecticides such as D.D.T. coated paper
3808 91 99 ---- Other kg. 10% -
3808 92 -- Fungicides:
3808 92 10 --- Maneb kg. 10% -
3808 92 20 --- Sodium penta chlorophenate (santrobrite) kg. 10% -
3808 92 30 --- Thiram (tetra methyl thiuram disulphide) kg. 10% -
3808 92 40 --- Zineb kg. 10% -
3808 92 50 --- Copper oxychloride kg. 10% -
3808 92 90 --- Other kg. 10% -
3808 93 -- Herbicides, anti-sprouting products and plant-
growth regulators
3808 93 10 --- Chloromethyl phenozy acetic acid (M.C.P.A) kg. 10% -
3808 93 20 --- 2:4 Dichloro phenozy acetic acid its and esters kg. 10% -
3808 93 30 --- Gibberellic acid kg. 10% -

3808 93 40 --- Plant growth regulators kg. 10% -
3808 93 50 --- Weedicides and weed killing agents kg. 10% -
3808 93 90 --- Other kg. 10% -
3808 94 00 --- Disinfectants kg. 10% -
3808 99 -- Other:
3808 99 10 --- Pesticides, not else where specified or included kg. 10% -
(1) (2) (3) (4) (5)

3808 99 90 --- Other kg. 10% -
3809 F INISHING 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
3809 10 00 - With a basis of amylaceous substances kg. 30% -
- Other :
3809 91 -- Of a kind used in the textile or like industries:
3809 91 10 --- Textile assistants mordanting agents kg. 10% -
3809 91 20 --- Textile assistants desizing agents kg. 10% -
3809 91 30 --- Textile assistants dispersing agents kg. 10% -
3809 91 40 --- Textile assistants emulsifying agents kg. 10% -
3809 91 50 --- Textile assistants hydro sulphite kg. 10% -
formaldehyde compound (rongalite or
formusul)
3809 91 60 --- Textile assistants—textile preservatives kg. 10% -
3809 91 70 --- Textile assistants water proofing agents kg. 10% -
3809 91 80 --- Prepared textile glazings, dressings and kg. 10% -
mordants
3809 91 90 --- Other kg. 10% -
3809 92 00 -- Of a kind used in the paper or like industries kg. 10% -
3809 93 -- Of a kind used in the leather or like industries :
3809 93 10 --- Fatty oil or pull up oil kg. 10% -
3809 93 90 --- Other kg. 10% -
3810 PICKLING PREPARATIONS FOR METAL SURFACES;

FLUXES AND OTHER AUXILIARY PREPARATIONS FOR
SOLDERING , BRAZING OR WELDING; SOLDERING ,
BRAZING OR WELDING POWDERS AND PASTES
CONSISTING OF METAL AND OTHER MATERIALS;
PREPARATIONS OF A KIND USED AS CORES OR
COATINGS FOR WELDING ELECTRODES OR RODS
3810 10 - Pickling preparations for metal surfaces; soldering,
brazing or welding powders and pastes consisting
of metal and other materials:
3810 10 10 --- Pickling preparations and other soldering, kg. 10% -
brazing or welding powders or pastes
3810 10 20 --- Thermite portion for welding (alumina kg. 10% -
thermic heat generators)
3810 10 90 --- Other kg. 10% -
3810 90 - Other:
(1) (2) (3) (4) (5)

3810 90 10 --- Preparations of a kind used as cores or kg. 10% -
coatings for welding electrodes and rods
3810 90 90 --- Other kg. 10% -
3811 ANTI-KNOCK PREPARATIONS, OXIDATION

INHIBITORS , GUM INHIBITORS , VISCOSITY
IMPROVERS, ANTI-CORROSIVE PREPARATIONS AND
OTHER PREPARED ADDITIVES , FOR MINERAL OILS
( INCLUDING GASOLINE ) OR FOR OTHER LIQUIDS
USED FOR THE SAME PURPOSES AS MINERAL OILS
- Anti-knock preparations :
3811 11 00 -- Based on lead compounds kg. 10% -
3811 19 00 -- Other kg. 10% -
- Additives for lubricating oils:
3811 21 00 -- Containing petroleum oils or oils obtained kg. 10% -
from bituminous minerals
3811 29 00 -- Other kg. 10% -
3811 90 00 - Other kg. 10% -
3812 PREPARED RUBBER ACCELERATORS; COMPOUND

PLASTICISERS FOR RUBBER OR PLASTICS , NOT
ELSEWHERE SPECIFIED OR INCLUDED ; ANTI-
OXIDISING PREPARATIONS AND OTHER COMPOUND
STABILISERS FOR RUBBER OR PLASTICS
3812 10 00 - Prepared rubber accelerators kg. 10% 10%
3812 20 - Compound plasticisers for rubber or plastics:
3812 20 10 --- Phthalate plasticisers kg. 10% -
3812 20 90 --- Other kg. 10% -
- Anti-oxidising preparations and other compound
stabilizers for rubber or plastics:
3812 31 00 -- Mixtures of oligomers of 2, 2, 4-trimethyl-1, 2- kg. 10% -
dihydroquinoline (TMQ)
3812 39 -- Other:
3812 39 10 --- Anti-oxidants for rubber kg. 10% -
3812 39 20 --- Softeners for rubber kg. 10% -
3812 39 30 --- Vulcanizing agents for rubber kg. 10% -
3812 39 90 --- Other kg. 10% -
3813 00 00 PREPARATIONS AND CHARGES FOR FIRE-EXTINGUISHERS; kg. 10% -

CHARGED FIRE-EXTINGUISHING GRENADES
3814 ORGANIC COMPOSITE SOLVENTS AND THINNERS ,

NOT ELSEWHERE SPECIFIED OR INCLUDED;
PREPARED PAINT OR VARNISH REMOVERS
3814 00 - Organic composite solvents and thinners, not
(1) (2) (3) (4) (5)

elsewhere specified or included; prepared paint
or varnish removers :
3814 00 10 --- Organic composite solvents and thinners, not kg. 10% -
elsewhere specified or included
3814 00 20 --- Prepared paint or varnish removers kg. 10% -
3815 REACTION INITIATORS, REACTION ACCELERATORS

AND CATALYTIC
PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED
- Supported catalysts :
3815 11 00 -- With nickel or nickel compounds as the kg. 10% 10%
active substance
3815 12 -- With precious metal or precious metal compounds
as the active substance :
3815 12 10 --- Platinum or palladium catalysts with a base kg. 10% 10%
of activated carbon
3815 12 90 --- Other kg. 10% 10%
3815 19 00 -- Other kg. 10% -
3815 90 00 - Other kg. 10% -
3816 00 00 Refractory cements, mortars, concretes and kg. 10% -

similar compositions, including dolomite
ramming mix, other than products of heading
3801
3817 MIXED ALKYLBENZENES AND MIXED
ALKYLNAPHTHALENES , OTHER THAN
THOSE OF HEADING 2707 OR 2902
3817 00 - Mixed alkylbenzenes and mixed
alkylnaphthalenes, other than those of
heading 2707 or 2902:
--- Mixed alkylbenzenes :
3817 00 11 ---- Linear alkylbenzenes kg. 10% -
3817 00 19 ---- Other kg. 10% -
3817 00 20 --- Mixed alkylnaphthalenes kg. 10% -
3818 C HEMICAL ELEMENTS DOPED FOR USE IN

ELECTRONICS , IN THE FORM OF DISCS, WAFERS
OR SIMILAR FORMS; CHEMICAL COMPOUNDS
DOPED FOR USE IN ELECTRONICS
3818 00 - Chemical elements doped for use in
electronics, in the form of discs, wafers or
similar forms; chemical compounds doped
for use in electronics:
3818 00 10 --- Undefused silicon wafers kg. Free -
3818 00 90 --- Other kg. Free -
(1) (2) (3) (4) (5)
3819 HYDRAULIC BRAKE FLUIDS AND OTHER PREPARED

LIQUIDS FOR HYDRAULIC TRANSMISSION , NOT
CONTAINING OR CONTAINING LESS THAN 70% BY
WEIGHT OF PETROLEUM OILS OR OILS OBTAINED
FROM BITUMINOUS MINERALS
3819 00 10 --- Hydraulic brake fluids kg. 10% -
3819 00 90 --- Other kg. 10% -
3820 00 00 ANTI-FREEZING PREPARATIONS AND PREPARED DE- kg. 10% -

ICING FLUIDS
3821 00 00 PREPARED CULTURE MEDIA FOR DEVELOPMENT kg 10%

OR MAINTENANCE OF MICRO-ORGANISM
( INCLUDING VIRUSES AND THE LIKE) OR OF
PLANT HUMAN OR ANIMAL CELLS
3822 DIAGNOSTIC OR LABORATORY REAGENTS ON A BACKING,

PREPARED DIAGNOSTIC OR LABORATORY REAGENTS
WHETHER OR NOT ON A BACKING, WHETHER OR NOT PUT
UP IN THE FORM OF KITS, OTHER THAN THOSE OF HEADING
3006; CERTIFIED REFERENCE MATERIALS
- Diagnostic or laboratory reagents on a backing,

prepared diagnostic or laboratory reagents whether
or not on a backing, whether or not put up in the
form of kits:
3822 11 00 -- For malaria kg. 10% -
3822 12 00 -- For Zika and other diseases transmitted by kg. 10% -
. mosquitoes of the genus Aedes
3822 13 00 -- For blood-grouping kg. 10% -
3822 19 -- Other:
3822 19 10 --- Pregnancy test kit kg. 10% -
3822 19 90 --- Other kg. 10% -
3822 90 - Other:
3822 90 10 --- Certified reference materials kg. 30% -
3822 90 90 --- Other kg. 30% -
3823 INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS;

ACID OILS FROM REFINING ; INDUSTRIAL FATTY
ALCOHOLS
- Industrial monocarboxylic fatty acids; acid
oils from refining :
3823 11 -- Stearic acid :
--- Palm stearin :
3823 11 00 -- Stearic acid kg. 30% -
3823 12 00 -- Oleic acid kg. 30% -
3823 13 00 -- Tall oil fatty acids kg. 30% -
3823 19 00 -- Other kg. 30% -
3823 70 - Industrial fatty alcohols:
3823 70 10 --- Cetyl alcohol kg. 50% -
(1) (2) (3) (4) (5)

3823 70 20 --- Lauryl alcohol kg. 50% -
3823 70 30 --- Oleyl alcohol kg. 50% -
3823 70 40 --- Stearyl alcohol kg. 50% -
3823 70 90 --- Other kg. 50% -
3824 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
3824 10 00 - Prepared binders for foundry moulds kg. 10% -
or cores
3824 30 00 - Non-agglomerated metal carbides mixed kg. 10% -
together or with metallic binders
3824 40 - Prepared additives for cements, mortars
or concretes:
3824 40 10 --- Damp proof or water proof compounds kg. 10% -
3824 40 90 --- Other kg. 10% -
3824 50 - Non-refractory mortars and concretes:
3824 50 10 --- Concretes ready to use known as ―Ready- kg. 10% -
mix Concrete (RMC)‖
3824 50 90 --- Other kg. 10% -
3824 60 - Sorbitol other than that of sub-heading
2905 44:
3824 60 10 --- In aqueous solution kg. 30% -
3824 60 90 --- Other kg. 30% -
- Goods specified in Sub-heading Note 3 to this

Chapter:
3824 81 00 -- Containing oxirane (ethylene oxide) kg. 10% -
3824 82 00 -- Containing polychlorinated biphenyls (PCBs), kg. 10% -
polychlorinated terphenyls (PCTs) or poly-
brominated biphenyls (PBBs)
3824 83 00 -- Containing tris(2, 3-dibromopropyl) phosphate kg. 10% -
3824 84 00 -- Containing aldrin (ISO), camphechlor (ISO) kg. 10% -
(toxaphene), chlordane (ISO), chlordecone (ISO),
DDT (ISO) (clofenotane (INN), 1, 1, 1- trichloro-2,
2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN),
endosulfan (ISO), endrin (ISO), heptachlor (ISO)
or mirex (ISO)
3824 85 00 -- Containing 1, 2, 3, 4, 5, 6-hexachlorocyclohexane kg. 10% -
(HCH (ISO)), including lindane (ISO, INN)
3824 86 00 -- Containing pentachlorobenzene (ISO) or hexach- kg. 10% -
lorobenzene (ISO)
3824 87 00 -- Containing perfluorooctane sulphonic acid, its salts, kg. 10% -
perfluorooctane sulphonamides, or perfluorooctane
sulphonyl fluoride
3824 88 00 -- Containing tetra-, penta-, hexa-, hepta- or octabromo- kg. 10% -
diphenyl ethers
3824 89 00 -- Containing short-chain chlorinated paraffins kg. 10% -
- Other:
3824 91 00 -- Mixtures and preparations consisting mainly kg. 10% -
of (5-ethyl-2-methyl-2-oxido-1, 3, 2-dioxa-
phosphinan-5-yl)methyl methyl methylphosphonate
and bis[(5-ethyl-2-methyl-2-oxido-1, 3, 2-
dioxaphosphinan-5-yl) methyl] methylphosphonate:
3824 92 00 -- Polyglycol esters of methylphosphonic acid kg. 10% -
3824 99 00 -- Other kg. 17.5% -
3825 RESIDUAL PRODUCTS OF THE CHEMICAL OR ALLIED

INDUSTRIES, NOT ELSEWHERE SPECIFIED OR
INCLUDED; MUNICIPAL WASTE; SEWAGE SLUDGE;
OTHER WASTES SPECIFIED IN NOTE 6 TO THIS
CHAPTER
3825 10 00 - Municipal waste kg. 10% -
3825 20 00 - Sewage sludge kg. 10% -
3825 30 00 - Clinical waste kg. 10% -
- Waste organic solvents:
3825 41 00 -- Halogenated kg. 10% -
3825 49 00 -- Other kg. 10% -
3825 50 00 - Wastes of metal pickling liquors, hydraulic kg. 10% -
fluids, brake fluids and anti-freeze fluids
- Other wastes from chemical or allied industries:
3825 61 00 -- Mainly containing organic constituents kg. 10% -
3825 69 00 -- Other kg. 10% -
3825 90 00 - Other kg. 10% -
3826 00 00 BIODIESEL AND MIXTURES THEREOF, NOT CONTAINING OR kg. 10% -
CONTAINING LESS THAN 70 % BY WEIGHT OF PETROLEUM
OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS
3827 MIXTURES CONTAINING HALOGENATED DERIVATIVES OF
METHANE, ETHANE OR PROPANE, NOT ELSEWHERE
- Containing chlorofluorocarbons (CFCs), whether or
not containing hydrochlorofluorocarbons (HCFCs),
perfluorocarbons (PFCs) or hydrofluorocarbons
(HFCs); containing hydrobromofluorocarbons
(HBFCs); containing carbon tetrachloride;
containing 1,1,1-trichloroethane (methyl
chloroform):
3827 11 00 -- Containing chlorofluorocarbons (CFCs), whether or kg. 10% -
not containing hydrochlorofluorocarbons (HCFCs),
perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs)
3827 12 00 -- Containing hydrobromofluorocarbons (HBFCs) kg. 10% -
3827 13 00 -- Containing carbon tetrachloride kg. 10% -
3827 14 00 -- Containing 1,1,1-trichloroethane (methyl kg. 10% -
chloroform)
3827 20 00 - Containing bromochlorodifluoromethane (Halon- kg. 10% -
1211), bromotrifluoromethane (Halon-1301) or
dibromotetrafluoroethanes (Halon- 2402)
- Containing hydrochlorofluorocarbons (HCFCs),
whether or not containing perfluorocarbons (PFCs)
or hydrofluorocarbons (HFCs), but not containing
chlorofluorocarbons (CFCs):
3827 31 00 -- Containing substances of sub-headings 2903 41 to kg. 10% -
2903 48
3827 32 00 -- Other, containing substances of sub-headings 2903 kg. 10% -
71 to 2903 75
3827 39 00 -- Other kg. 10% -
3827 40 00 - Containing methyl bromide (bromomethane) or kg. 10% -
bromochloromethane
- Containing trifluoromethane (HFC-23) or
perfluorocarbons (PFCs) but not containing
chlorofluorocarbons (CFCs) or
hydrochlorofluorocarbons (HCFCs):
3827 51 00 -- Containing trifluoromethane (HFC-23) kg. 10% -
3827 59 00 -- Other kg. 10% -
- Containing other hydrofluorocarbons (HFCs) but not
containing chlorofluorocarbons (CFCs) or
hydrochlorofluorocarbons (HCFCs):
3827 61 00 -- Containing 15% or more by mass of 1,1,1- kg. 10% -
trifluoroethane (HFC-143a)
3827 62 00 -- Other, not included in the sub-heading above, kg. 10% -
containing 55% or more by mass of
pentafluoroethane (HFC-125) but not containing
unsaturated fluorinated derivatives of acyclic
hydrocarbons (HFOs)
3827 63 00 -- Other, not included in the sub-headings above, kg. 10% -
containing 40% or more by mass of
pentafluoroethane (HFC-125)
containing 30% or more by mass of 1,1,1,2-
tetrafluoroethane (HFC-134a) but not containing
unsaturated fluorinated derivatives of acyclic
hydrocarbons (HFOs)
containing 20% or more by mass of difluoromethane
(HFC-32) and 20% or more by mass of
pentafluoroethane (HFC-125)
containing substances of sub-headings 2903 41 to
2903 48
3827 69 00 -- Other kg. 10% -
3827 90 00 - Other kg. 10% -
SECTION-VII CHAPTER-39
SECTION VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
NOTES :
1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this
Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in
the heading appropriate to that product, provided that the constituents are :
(a) having regard to the manner in which they are put up, clearly identifiable as being intended to
be used together without first being repacked;
(b) presented together; and
(c) identifiable, whether by their nature or by the relative proportions in which they are present, as
being complementary one to another.
2. Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with
motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the
goods, fall in Chapter 49.
CHAPTER 39
Plastics and articles thereof
NOTES :
1. Throughout this Schedule, the expression ―plastics‖ means those materials of headings 3901 to 3914
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 this Schedule 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 2710 or 3403;
(b) waxes of heading 2712 or 3404;
(c) separate chemically defined organic compounds (Chapter 29);
(d) heparin or its salts (heading 3001);
(e) solutions (other than collodions) consisting of any of the products specified in headings 3901 to
3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the
solution (heading 3208); stamping foils of heading 3212;
(f) organic surface-active agents or preparation of heading 3402;
(g) run gums or ester gums (heading 3806);
(h) prepared additives for mineral oils (including gasoline) or for other liquids used for the same
purposes as mineral oils (heading 3811);
(ij) prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39
(heading 3819);
(k) diagnostic or laboratory reagents on a backing of plastics (heading 3822);
(l) synthetic rubber, as defined for the purpose of Chapter 40, or articles thereof;
(m) saddlery or harness (heading 4201) or trunks, suit-cases, hand-bags or other containers of
heading 4202;
(n) plaits, wickerwork or other articles of Chapter 46;
(o) wall coverings of heading 4814;
(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 7117;
(s) articles of Section XVI (machines and mechanical or electrical appliances);
(t) parts of aircraft or vehicles of Section XVII;
(u) articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);
(v) articles of Chapter 91 (for example, clock or watch cases);
(w) articles of Chapter 92 (for example, musical instruments or parts thereof);
(x) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, illuminated
signs,prefabricated buildings);
(y) articles of Chapter 95 (for example, toys, games, sports requisites); or
(z) articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouth-pieces or
stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling
pencils and monopods, bipods, tripods and similar articles).
3. Headings 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the
following categories:
(a) liquid synthetic polyolefins of which less than 60% by volume distils at 3000C, after conversion
to 1,013 millibars when a reduced pressure distillation method is used (headings 3901 and 3902);
(b) resins, not highly polymerised, of the coumarone-indene type (heading 3911);
(c) other synthetic polymers with an average of at least 5 monomer units;
(d) silicones (heading 3910);
(e) resols (heading 3909) and other prepolymers.
4. The expressions ―copolymers‖ covers all polymers in which no single monomer unit contributes 95%
or more by weight to the total polymer content.
For the purposes of this Chapter, except where the context otherwise requires, copolymers (including
co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer bends
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 3901 to 3914, the expression ―primary forms‖ applies only to the following forms:
(a) liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
(b) blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and
similar bulk forms.
7. Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed
into primary forms (headings 3901 to 3914).
8. For the purposes of heading 3917, 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 purposes of heading 3918, the expression ―wall or ceiling coverings of plastics‖ applies to
products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics
fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being
grained, embossed, coloured, design-printed or otherwise decorated.
10. In headings 3920 and 3921, the expression ―plates, sheets, film foil and strip‖ applies only to plates,
sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether
or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further
worked (even if when so cut they become articles ready for use).
11. Heading 3925 applies only to the following articles, not being products covered by any of the earlier
headings of sub-Chapter II:
(a) reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding
300 l;
(b) structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
(c) gutters and fittings thereof;
(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.

SUB-HEADING 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 sub-heading named ―Other‖ in the same series:
(1) the designation in a sub-heading of a polymer by the prefix ―poly‖ (for exemple
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 sub-headings 3901 30, 3901 40, 3903 20, 3903 30, and 3904 30
are to be classified in those sub-headings, provided that the comonomer units of the named
copolymers contribute 95% or more by weight of the total polymer content;
(3) chemically modified polymer are to be classified in the sub-heading named ―Other‖,
provided that the chemically modified polymers are not more specifically covered by an other sub-
heading;
(4) polymers not meeting (1), (2) or (3) above, are to be classified in the sub-heading, among
the remaining sub-headings 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 sub-heading shall be taken together. Only the constituent comonomer
units of the polymers in the series of sub-headings under consideration are to be compared;
(b) where there is no sub-heading named ―Other‖ in the same series:
(1) polymers are to be classified in the sub-heading 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 sub-heading 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 sub-heading appropriate to the
unmodified polymer.
Polymer blends are to be classified in the same sub-heading as polymers of the same monomer units in
the same proportions.
2. For the purposes of sub-heading 3920 43, the term ―plasticisers‖ includes secondary plasticisers.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
3901 I. PRIMARY FORMS
POLYMERS OF ETHYLENE , IN PRIMARY FORMS
3901 10 - Polyethylene having a specific gravity of
less than 0.94 :
3901 10 10 --- Linear low density polyethylene (LLDPE), kg. 10% -

in which ethylene monomer unit contributes
95 % or more by weight of the total polymer
content
3901 10 20 --- Low density polyethylene (LDPE) kg. 10% -
3901 10 90 --- Other kg. 10% -
3901 20 00 - Polyethylene having a specific gravity of kg. 10% -
0.94 or more
3901 30 00 - Ethylene-vinyl acetate copolymers kg. 10% -
3901 40 - Ethylene-alpha-olefin copolymers, having a
specific gravity of less than 0.94:
3901 40 10 --- Linear low density polyethylene (LLDPE), in kg. 10% -
which ethylene monomer unit contributes less
than 95 % by weight of the total polymer
content
3901 40 90 --- Other kg. 10% -
3901 90 00 - Other kg. 10% -
3902 POLYMERS OF PROPYLENE OR OF OTHER OLEFINS ,

IN PRIMARY FORMS
3902 10 00 - Polypropylene kg. 10% -
3902 20 00 - Poly iso butylene kg. 10% -
3902 30 00 - Propylene copolymers kg. 10% -
3902 90 00 - Other kg. 10% -
3903 POLYMERS OF STYRENE , IN PRIMARY FORMS

- Polystyrene:
3903 11 00 -- Expansible kg. 10% -
3903 19 -- Other :
3903 19 10 --- Moulding Powder kg. 10% -
3903 19 90 --- Other kg. 10% -
3903 20 00 - Styrene-acrylonitrile (SAN) copolymers kg. 10% -
3903 30 00 - Acrylonitrile-butadine-styrene (ABS) kg. 10% -
copolymers
- Other :
3903 90 10 --- Copolymers, solely of styrene with allyl kg. 10% -
alcohol, of any acetyl value of 175 or more
3903 90 20 --- Brominated polystyrene, containing by kg. 10% -
weight 58% or more but not more than 71%
of bromine, in one of the forms mentioned
in Note 6(b) to this Chapter
3903 90 90 --- Other kg. 10% -
3904 POLYMERS OF VINYL CHLORIDE OR OF OTHER

HALOGENATED OLEFINS , IN PRIMARY FORMS
3904 10 - Poly (vinyl chloride), not mixed with any other
substances:
(1) (2) (3) (4) (5)
3904 10 10 --- Emulsion grade PVC resin / PVC Paste kg. 10% -
resin/ PVC dispersion resin
3904 10 20 --- Suspension grade PVC resin kg. 10% -
3904 10 90 --- Other kg. 10% -
- Other poly (vinyl chloride),
mixed with other substances:
3904 21 00 -- Non-plasticised kg. 10% -
3904 22 00 -- Plasticised kg. 10% -
- Other poly (vinyl chloride)
3904 21 -- Non-plasticised:
3904 21 10 --- Poly (vinyl chloride) resins kg. 10% -
3904 21 90 --- Other kg. 10% -
3904 22 -- Plasticised:
3904 22 10 --- Poly (vinyl chloride) (PVC) Resins kg. 10% -
(emulsion grade)
3904 22 90 --- Other kg. 10% -
3904 30 - Vinyl chloride-vinyl acetate copolymers
3904 30 10 --- Poly (vinyl derivatives) kg. 10% -
3904 30 90 --- Other kg. 10% -
3904 40 00 - Other vinyl chloride copolymers kg. 10% -
3904 50 - Vinylidene chloride polymers :
3904 50 10 - - - Copolymer of vinylidene chloride with a kg. 10% -
crylonitrite, in the form of expansible beads
of a diameter of 4 micrometers or more but
not more than 20 micrometers
3904 50 90 --- Other kg. 10% -
- Fluro-polymers :
3904 61 00 -- Polytetrafluroethylene kg. 10% -
-- Other :
3904 69 10 --- Poly (vinyl fluoride), in one of the forms kg. 10% -
mentioned in Note 6(b) to this Chapter
3904 69 90 --- Other kg. 10% -
3904 90 - Other:
3904 90 10 --- Chlorinated poly vinyl chloride (CPVC) resin kg. 10% -
3904 90 90 --- Other kg. 10% -
3905 POLYMERS OF VINYL ACETATE OR OF OTHER VINYL

ESTERS , IN PRIMARY FORMS ; OTHER VINYL
POLYMERS IN PRIMARY FORMS
- Poly (vinyl acetate) :
3905 12 -- In aqueous dispersion:
3905 12 10 --- Poly (vinyl acetate) (PVA), moulding material kg. 10% -
3905 12 20 --- Poly (vinyl acetate) resins kg. 10% -
3905 12 90 --- Other kg. 10% -
(1) (2) (3) (4) (5)

3905 19 -- Other :
3905 19 10 --- Poly (vinyl acetate) (PVA) moulding material kg. 10%
3905 19 20 --- Poly (vinyl acetate) and resins kg. 10% -
3905 19 90 --- Other kg. 10% -
- Vinyl acetate copolymers :
3905 21 00 -- In aqueous dispersion kg. 10% -
3905 29 00 -- Other kg. 10% -
3905 30 00 -- Poly (vinyl alcohol), whether or not kg. 10% -
containing unhydrolysed acetate groups
- Other :
3905 91 00 -- Copolymers kg. 10% -
3905 99 -- Other :
3905 99 10 --- Poly (vinyl pirolidone) (p alcohol) kg. 10% -
3905 99 90 --- Other kg. 10% -
3906 ACRYLIC POLYMERS IN PRIMARY FORMS
Poly (methyl methacrylate):

3906 10 10 --- Binders for pigments or inks kg. 10% -
3906 10 90 --- Other kg. 10% -
3906 90 - Other :
3906 90 40 --- Poly (acrylic acid) kg. 10% -
3906 90 50 --- Polyacrylonitrile (PAN) kg. 10% -
3906 90 60 --- Copolymers of acrylonitrile kg. 10% -
3906 90 70 --- Sodium polyacrylate kg. 10% -
3906 90 90 --- Other kg. 10% -
3907 POLYACETALS, OTHER POLYETHERS AND EPOXIDE

RESINS , IN PRIMARY FORMS ; POLYCARBONATES,
ALKYD RESINS, POLYALLYLESTERS AND OTHER
POLYESTERS, IN PRIMARY FORMS
3907 10 00 - Polyacetals kg. 10% -
- Other polyethers:
3907 21 00 -- Bis(polyoxyethylene) methylphosphonate kg. 10% -
3907 29 -- Other:
3907 29 10 --- Poly(ether alcohols) kg. 10% -
3907 29 90 --- Other kg. 10% -
3907 30 - Epoxide resins :
3907 30 10 --- Epoxy resins kg. 10% -
3907 30 90 --- Other kg. 10% -
3907 40 00 - Polycarbonates kg. 10% -
3907 50 00 - Alkyd resins kg. 10% -
- Poly (ethylene terephthalate) :
3907 61 -- Having a viscosity number of 78 ml/g or higher:
3907 61 10 --- PET flake (chip) kg. 10% -
3907 61 90 --- Other primary form kg. 10% -
(1) (2) (3) (4) (5)

3907 69 -- Other:
3907 69 30 --- PET flake (chip) kg. 10% -
3907 69 90 --- Other primary form kg. 10% -
3907 70 00 - Poly (Lactic Acid) kg. 10% -
- Other polyesters :
3907 91 -- Unsaturated :
3907 91 10 --- Maleic resins kg. 10% -
3907 91 20 --- Polyester or contract resins kg. 10% -
3907 91 30 --- Fumeric resins kg. 10% -
3907 91 40 --- Diallylphthalate resins kg. 10% -
3907 91 50 --- Poly (butylene terepthalate) kg. 10% -
3907 91 90 --- Other kg. 10% -
3907 99 00 -- Other kg. 10% -
3908 POLYAMIDES IN PRIMARY FORMS

3908 10 - Polyamide -6, -11,-12, -6, 6, -6, 9, -6, 10 or
-6,12:
--- Polyamide -6 (Nylon-6):
3908 10 11 ---- Flake (chip) kg. 10% -
3908 10 19 ---- Other primary form kg. 10% -
3908 10 21 ---- Flake (chip) kg. 10% -
3908 10 31 ---- Flake (chip) kg. 10% -
--- Polyamide -6,6 (Nylon-6,6):
3908 10 41 ---- Flake(chip) kg. 10% -
3908 10 51 ---- Flake (chip) kg. 10% -
3908 10 61 ---- Flake (chip) kg. 10% -
3908 10 71 ---- Flake (chip) kg. 10% -
3908 90 00 - Other kg. 10% -
3909 A MINO - RESINS , PHENOLIC RESINS AND

POLYURETHANES, IN PRIMARY FORMS
3909 10 - Urea resins; thiourea resins :
3909 10 10 --- Urea formaldehyde resins kg. 10% -
3909 10 90 --- Other kg. 10% -
(1) (2) (3) (4) (5)

3902 20 - Melamine resins :
3909 20 10 --- Melamine formaldehyde resins kg. 10% -
3909 20 90 --- Other kg. 10% -
- Other amino-resins:
3909 31 00 -- Poly(methylene phenyl isocyanate) (crude MDI, kg. 10% -
polymeric MDI)
3909 39 -- Other:
3909 39 10 --- Poly(phenylene oxide) kg. 10% -
3909 39 90 --- Other kg. 10% -
3909 40 - Phenolic resins :
3909 40 10 --- Cresol formaldehyde oxide kg. 10% -
3909 40 20 --- Phenol formaldehyde resins kg. 10% -
3909 40 30 --- Alkyl phenol-formaldehyde resins kg. 10% -
3909 40 40 --- Ketonic resins kg. 10% -
3909 40 50 --- Phenoxi resins kg. 10% -
3909 40 60 --- Terpene phenolic resins kg. 10% -
3909 40 90 --- Other kg. 10% -
3909 50 00 - Polyurethanes kg. 10% -
3910 SILICONES IN PRIMARY FORMS

3910 00 - Silicones in primary forms
3910 00 10 --- Silicone resins kg. 10% -
3910 00 20 --- Silicone oil kg. 10%
3910 00 90 --- Other kg. 10% -
3911 P ETROLEUM 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 - Petroleum resins, coumarone-indene or
coumarone, indene resins and polyterpenes:
3911 10 10 --- Coumarone-indene resins kg. 10% -
3911 10 90 --- Other kg. 10% -
3911 20 00 - Poly (1,3-phenylene methylphosphonate) kg. 10% -
3911 90 - Other :
3911 90 10 --- Polysulphones kg. 10% -
3911 90 90 --- Other kg. 10% -
3912 C ELLULOSE AND ITS CHEMICAL DERIVATIVES,

NOT ELSEWHERE SPECIFIED OR INCLUDED,
IN PRIMARY FORMS
- Cellulose acetates :
3912 11 -- Non-plasticised:
3912 11 10 --- Cellulose acetate flakes kg. 10% -
(1) (2) (3) (4) (5)

3912 11 20 --- Cellulose acetate moulding powder kg. 10% -
3912 11 30 --- Cellulose acetobutyrate moulding powder kg. 10% -
3912 11 40 --- Cellulose nitrate, dynamic grade kg. 10% -
3912 11 90 --- Other kg. 10% -
3912 12 -- Plasticised :
3912 12 10 --- Cellulose acetate flakes kg. 10% -
3912 12 20 --- Cellulose acetate moulding powder kg. 10% -
3912 12 30 --- Cellulose acetobutyrate moulding powder kg. 10% -
3912 12 90 --- Other kg. 10% -
3912 20 - Cellulose nitrates (including collodions):
-- Non-plasticised:
3912 20 11 ---- Moulding powders kg. 10% -
3912 20 19 ---- Other kg. 10% -
--- Plasticised :
3912 20 21 ---- Moulding powders kg. 10% -
3912 20 29 ---- Other kg. 10% -
- Cellulose ethers:
3912 31 00 -- Carboxymethyl cellulose and its salts kg. 10% -
3912 39 -- Other : -
--- Non-plascised:
3912 39 11 ---- Ethylcellulose kg. 10% -
3912 39 12 ---- Methylcellulose kg. 10% -
3912 39 19 ---- Other cellulose ethers kg. 10% -
--- Plasticised:
3912 39 21 ---- Ethyl cellulose kg. 10% -
3912 39 22 ---- Methyl cellulose kg. 10% -
3912 39 29 ---- Other cellulose ether kg. 10% -
3912 90 - Other:
3912 90 10 --- Cellulose propionate and aceto propionate, kg. 10% -
non-plasticised
3912 90 20 --- Viscose sponge kg. 10% -
3912 90 90 --- Other kg. 10% -
3913 NATURAL POLYMERS (FOR EXAMPLE, ALGINIC ACID)

AND MODIFIED NATURAL POLYMERS (FOR EXAMPLE,
HARDENED PROTEINS, CHEMICAL DERIVATIVES
OF NATURAL RUBBER ), NOT ELSEWHERE SPECIFIED
OR INCLUDED, IN PRIMARY FORMS
3913 10 - Alginic acid, its salts and esters :
3913 10 10 --- Sodium alginate kg. 10% -
3913 10 90 --- Other kg. 10% -
3913 90 - Other :
--- Chemical derivatives of natural rubber:
3913 90 11 ---- Chlorinated rubber kg. 10% -
3913 90 19 ---- Other kg. 10% -
(1) (2) (3) (4) (5)

3913 90 20 --- Hardened proteins (such as hardened casein, kg. 10% -
gelatin)
3913 90 30 --- Dextran kg. 10% -
3913 90 90 --- Other kg. 10% -
3914 I ON– EXCHANGERS BASED ON POLYMERS OF

HEADINGS 3901 TO 3913, IN PRIMARY FORMS
3914 00 - Ion–exchangers based on polymers of
headings 3901 to 3913, in primary forms:
3914 00 10 --- Ion-exchangers of the condensation, kg. 10% -
polycondensation or polyaddition type
3914 00 20 --- Ion-exchangers of polymerisation or kg. 10% -
co-polymerisation type
3914 00 90 --- Other kg. 10% -
3915 II. –WASTE, PARINGS AND SCRAP;

SEMI-MANUFACTURES; ARTICLES
WASTE, PARINGS AND SCRAP, OF PLASTICS
3915 10 00 - Of polymers of ethylene kg. 10% -
3915 20 00 - Of polymers of styrene kg. 10% -
3915 30 - Of polymers of vinyl chloride:
3915 30 10 --- Of copolymers of vinyl chloride kg. 10% -
3915 30 90 --- Other kg. 10% -
3915 90 - Of other plastics :
3915 90 10 --- Of polypropylene kg. 10% -
--- Of polymers of vinyl acetate :
3915 90 21 ---- Of copolymers of vinyl acetate kg. 10% -
3915 90 29 ---- Other kg. 10% -
3915 90 30 --- Of acrylic polymers and methlyacrylic kg. 10% -
copolymers
--- Of alkyds, polyesters and epoxide resins :
3915 90 41 ---- Of alkyds and polyesters kg. 10% -
3915 90 42 ---- Of pet bottles kg. 10% -
3915 90 49 ---- Of epoxide resins kg. 10% -
3915 90 50 --- Of polyamides kg. 10% -
--- Of amino resins; phenolic resins and
polyurethanes :
3915 90 61 ---- Of phenoplast kg. 10% -
3915 90 62 ---- Of aminoplast kg. 10% -
3915 90 63 ---- Of polyurethanes kg. 10% -
--- Of cellulose and its chemical derivatives:
3915 90 71 ---- Of regenerated cellulose kg. 10% -
3915 90 72 ---- Cellulose plastic waste such as cellulose kg. 10% -
nitrate film scrap non-plasticised
(1) (2) (3) (4) (5)

nitrate film scrap plasticised
acetatc film scrap non-plasticised
acetatc film scrap plasticised
3915 90 90 --- Other kg. 10% -
3916 M ONOFILAMENT OF WHICH ANY CROSS-

SECTIONAL DIMENSION EXCEEDS 1MM, RODS,
STICKS AND PROFILE SHAPES , WHETHER OR NOT
SURFACE - WORKED BUT NOT OTHERWISE
WORKED, OF PLASTICS
3916 10 - Of polymers of ethylene:
3916 10 10 --- Rods of polyethylene kg. 10% -
3916 10 20 --- Canes kg. 10% -
3916 10 90 --- Other kg. 10% -
3916 20 - Of polymers of vinyl chloride:
--- Of poly (vinyl chloride) copolymers :
3916 20 11 ---- Canes kg. 10% -
3916 20 19 ---- Other kg. 10% -
--- Other:
3916 20 91 ---- Canes kg. 10% -
3916 20 99 ---- Other kg. 10% -
3916 90 10 --- Canes kg. 10% -
--- Of phenoplast, aminoplast, alkyds and
Polyesters, polyamides, polyurethanes,
epoxide-resins (including waste and scrap),
polypropylene and acrylic, methacrylic and
acrylomethacrylic polymers :
3916 90 21 ---- Of phenoplast kg. 10% -
3916 90 22 ---- Of aminoplast kg. 10% -
3916 90 23 ---- Of alkyds and polysters kg. 10% -
3916 90 24 ---- Of polyamides kg. 10% -
3916 90 25 ---- Of polyurethanes kg. 10% -
3916 90 26 ---- Of epoxide-resins (including waste and scrap) kg. 10% -
3916 90 27 ---- Of polypropylene kg. 10% -
3916 90 28 ---- Of acrylicmethacrylic and acrylomethacrylic kg. 10% -
polymers
--- Of polymerisation and copolymerisation
products of polystyrene and polymethyl
methacrylate :
3916 90 31 ---- Of polymerisation and copolymerisation kg. 10% -
products of polystyrene
3916 90 32 ---- Of polymethyl methacrylate kg. 10% -
(1) (2) (3) (4) (5)

3916 90 40 --- Of regenerated cellulose kg. 10% -
3916 90 50 --- Of cellulose nitrate and celluloid, whether kg. 10% -
or not plasticized
3916 90 60 --- Of vulcanized fibre kg. 10% -
3916 90 70 --- Of cellulose acetate and acetate butyrate, kg. 10% -
whether or not plasticized
3916 90 80 --- Of vinyl plastic kg. 10% -
3916 90 90 --- Of other polymerisation and kg. 10% -
copolymerisation products
3917 TUBES, PIPES AND HOSES , AND FITTINGS

THEREFOR (FOR EXAMPLE , JOINTS , ELBOWS ,
FLANGES ), OF PLASTICS
- Artificial guts (sausage casings) of
hardened protein or of cellulosic materials:
3917 10 10 --- Of hardened protein kg. 10% -
3917 10 20 --- Of cellulosic materials kg. 10% -
- Tubes, pipes and hoses, rigid :
3917 21 -- Of polymers of ethylene:
3917 21 10 --- Tubes of polyethylene kg. 10% -
3917 21 90 --- Other kg. 10% -
3917 22 00 -- Of polymers of propylene kg. 10% -
3917 23 -- Of polymers of vinyl chloride :
3917 23 10 --- Seamless tubes kg. 10% -
3917 23 90 --- Other kg. 10% -
3917 29 -- Of other plastics :
3917 29 10 --- Seamless tubes of copolymers of vinyl kg. 10% -
acetate and vinyl chloride
3917 29 20 --- Seamless tubes of polymers and copolymers kg. 10% -
of polystyrene
3917 29 30 --- Tubes of cellulose nitrate and celluloid, kg. 10% -
whether or not plasticised
3917 29 40 --- Tubes of cellulose acetate or acetate butyrate kg. 10% -
3917 29 50 --- Tubes of vinyl plastics kg. 10% -
3917 29 90 --- Other kg. 10% -
- Other tubes, pipes and hoses :
3917 31 00 -- Flexible tubes, pipes and hoses, having a kg. 10% -
minimum burst pressure of 27.6 MPa
-- Other, not reinforced or otherwise combined
with other materials, without fittings :
3917 32 10 --- Of condensation or rearrangement kg. 10% -
polymerization products, whether or not
chemically modified
3917 32 20 --- Of addition polymerisation products kg. 10% -
3917 32 90 --- Other kg. 10% -
(1) (2) (3) (4) (5)

3917 33 00 -- Other, not reinforced or otherwise combined kg. 10% -
with other materials, with fittings
3917 39 -- Other:
3917 39 10 --- Of condensation or rearrangement kg. 10% -
polymerization products, whether or not
chemically modified
3917 39 20 --- Of addition polymerisation products kg. 10% -
3917 39 90 --- Other kg. 10% -
3917 40 00 - Fittings kg. 10% -
3918 F LOOR 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 C HAPTER
3918 10 - Of polymers of vinyl chloride :
3918 10 10 --- Wall or ceiling coverings combined with kg. 15% -
knitted or woven fabrics, nonwovens or felts
3918 10 90 --- Other kg. 15% -
3918 90 10 --- Floor coverings of linoxyne kg. 15% -
3918 90 20 --- Wall or ceiling coverings combined with kg. 15% -
knitted or woven fabrics, nonwovens or felts
3918 90 90 --- Other kg. 15% -
3919 S ELF - ADHESIVE PLATES, SHEETS , FILM , FOIL ,

TAPE, STRIP AND OTHER FLAT SHAPES , OF
PLASTICS , WHETHER OR NOT IN ROLLS
3919 10 00 - In rolls of width not exceeding 20 cm kg. 10% -
3919 90 - Other :
3919 90 10 --- Plastic stickers, whether or not printed, kg. 10% -
embossed, or impregnated
3919 90 20 --- Cellulose adhesive tape kg. 10% -
3919 90 90 --- Other kg. 15% -
3920 O THER PLATES, SHEETS , FILM , FOIL AND STRIP,

OF PLASTICS , NON - CELLULAR AND NOT
REINFORCED , LAMINATED, SUPPORTED OR
SIMILARLY COMBINED WITH OTHER MATERIALS
3920 10 - Of polymers of ehtylene :
--- Sheets of polyethylene :
3920 10 11 ---- Rigid, plain kg. 10% -
3920 10 12 ---- Flexible, plain kg. 10% -
3920 10 19 ---- Other kg. 10% -
--- Other :
(1) (2) (3) (4) (5)

3920 10 91 ---- Rigid, plain kg. 10% -
3920 10 99 ---- Other kg. 10% -
3920 20 - Of polymers of propylene :
3920 20 10 --- Rigid, plain kg. 10% -
3920 20 20 --- Flexible, plain kg. 10% -
3920 20 90 --- Other kg. 10% -
3920 30 - Of polymers of styrene :
3920 30 10 --- Rigid, plain kg. 10% -
3920 30 90 --- Other kg. 10% -
- Of polymers of vinyl chloride:
3920 43 00 -- Containing by weight not less than 6% of kg. 10% -
plasticizers
3920 49 00 -- Other kg. 10% -
- Of acrylic polymers:
3920 51 -- Of poly (methyl methacrylate):
--- Sheets :
3920 51 11 ---- Rigid, plain kg. 10% -
3920 51 19 ---- Other kg. 10% -
--- Other :
3920 51 91 ---- Rigid, plain kg. 10% -
3920 51 99 ---- Other kg. 10% -
3920 59 -- Other :
--- Polyacrylate sheets:
3920 59 11 ---- Rigid, plain kg. 10% -
3920 59 19 ---- Other kg. 10% -
--- Other :
3920 59 91 ---- Rigid, plain kg. 10% -
3920 59 99 ---- Other kg. 10% -
- Of polycarbonates, alkyd resins, polyallyl
esters or other polyesters :
3920 61 -- Of polycarbonates :
3920 61 10 --- Rigid, plain kg. 10% -
3920 61 90 --- Other kg. 10% -
3920 62 -- Of poly (ethylene terephthalate):
3920 62 10 --- Rigid, plain kg. 10% -
3920 62 90 --- Other kg. 10% -
3920 63 -- Of unsaturated polyesters :
(1) (2) (3) (4) (5)

3920 63 10 --- Rigid, plain kg. 10% -
3920 63 90 --- Other kg. 10% -
3920 69 -- Of other polyesters :
--- Packaging film :
3920 69 11 ---- Rigid, plain kg. 10% -
3920 69 19 ---- Other kg. 10% -
--- Sun and/or dust control film :
3920 69 21 ---- Rigid, plain kg. 10% -
3920 69 29 ---- Other kg. 10% -
--- Other film :
3920 69 31 ---- Rigid, plain kg. 10% -
3920 69 39 ---- Other kg. 10% -
--- Other :
3920 69 91 ---- Rigid, plain kg. 10% -
3920 69 99 ---- Other kg. 10% -
- Of cellulose or its chemical derivatives :
3920 71 -- Of regenerated cellulose:
--- Cello phane transparent:
3920 71 11 ---- Film kg. 10% -
3920 71 19 ---- Other kg. 10% -
--- Sheets of cellulose nitrate and celluloid,
whether or not plasticized :
3920 71 21 ---- Plain kg. 10% -
3920 71 29 ---- Other kg. 10% -
--- Other :
3920 71 91 ---- Rigid, plain kg. 10% -
3920 71 99 ---- Other kg. 10% -
3920 73 -- Of cellulose acetate :
--- Sheet of cellulose acetate, non-plasticized:
3920 73 11 ---- Rigid, plain kg. 10% -
3920 73 19 ---- Other kg. 10% -
--- Sheets of cellulose acetate, plasticized :
3920 73 21 ---- Rigid, plain kg. 10% -
3920 73 29 ---- Other kg. 10% -
--- Other :
3920 73 91 ---- Rigid, plain kg. 10% -
(1) (2) (3) (4) (5)

3920 73 99 ---- Other kg. 10% -
3920 79 -- Of other cellulose derivatives :
--- Sheets of cellulose nitrate and celluloid,
whether or not plasticized :
3920 79 11 ---- Rigid, plain kg. 10% -
3920 79 19 ---- Other kg. 10% -
--- Other :
3920 79 91 ---- Rigid, plain kg. 10% -
3920 79 99 ---- Other kg. 10% -
- Of other plastics:
3920 91 - - Of poly (vinyl butyral):
3920 91 10 --- Rigid, plain kg. 10% -
3920 91 90 --- Other kg. 10% -
3920 92 -- Of polyamides :
--- Poly (amide fluoride) film:
3920 92 11 ---- Rigid, plain kg. 10% -
3920 92 19 ---- Other kg. 10% -
--- Other :
3920 92 91 ---- Rigid, plain kg. 10% -
3920 92 99 ---- Other kg. 10% -
3920 93 -- Of amino-resins :
3920 93 10 --- Rigid, plain kg. 10% -
3920 93 90 --- Other kg. 10% -
3920 94 -- Of phenolic resins :
3920 94 10 --- Rigid, plain kg. 10% -
3920 94 90 --- Other kg. 10% -
3920 99 --- Of other plastics :
--- Plates, sheets, film, foil and strip of
poly(vinyl acetate) :
3920 99 11 ---- Rigid, plain kg. 10% -
3920 99 19 ---- Other kg. 10% -
--- Film, sheets, strip of vinyl plastics :
3920 99 21 ---- Rigid, plain kg. 10% -
3920 99 29 ---- Other kg. 10% -
--- Plates, sheets, strip, film or foil of
copolymers of vinyl chloride and vinyl
(1) (2) (3) (4) (5)

acetate :
3920 99 31 ---- Rigid, plain kg. 10% -
3920 99 39 ---- Other kg. 10% -
--- Sheet of poly (tetrafluoro-ethylene) (PTFE):
3920 99 41 ---- Rigid, plain kg. 10% -
3920 99 49 ---- Other kg. 10% -
--- Retro reflective sheeting :
3920 99 51 ---- Rigid, plain kg. 10% -
3920 99 59 ---- Other kg. 10% -
3920 99 60 ---- Clicking boards for leather machinery kg. 10% -
--- Other :
3920 99 91 ---- Rigid, plain kg. 10% -
3920 99 99 ---- Other kg. 15% -
3921 O THER PLATES, SHEETS , FILM , FOIL AND STRIP,

OF PLASTICS
- Cellular :
3921 11 00 -- Of polymers of styrene kg. 10% -
3921 12 00 -- Of polymers of vinyl chloride kg. 10% -
3921 13 -- Of polyurethanes:
3921 13 10 --- Flexible kg. 10% -
3921 13 90 --- Other kg. 10% -
3921 14 00 -- Of regenerated cellulose kg. 10% -
3921 19 00 -- Of other plastics kg. 10% -
3921 90 - Other :
3921 90 10 --- Thermocol kg. 10% -
--- Of polymers of vinyl chloride :
3921 90 21 ---- Rigid, lacquered kg. 10% -
3921 90 22 ---- Flexible, lacquered kg. 10% -
3921 90 23 ---- Rigid, metallised kg. 10% -
3921 90 24 ---- Flexible, metallised kg. 10% -
3921 90 25 ---- Rigid, laminated kg. 10% -
3921 90 26 ---- Flexible, laminated kg. 10% -
3921 90 29 ---- Other kg. 10% -
--- Of regenerated cellulose :
(1) (2) (3) (4) (5)
3921 90 39 ---- Other kg. 10% -

--- Other :
3921 90 99 ---- Other kg. 10% -
3922 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 kg. 15% -
3922 20 00 - Lavatory seats and covers kg. 15% -
3922 90 00 - Other kg. 15% -
3923 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 --- Plastic containers for audio or video kg. 15% -
cassettes, cassette tapes, floppy disk and
similar articles
3923 10 20 --- Watch-box, jewellery box and similar kg. 15% -
containers of plastics
3923 10 30 --- Insulated ware kg. 15% -
3923 10 40 --- Packing for accommodating connectors kg. 15% -
3923 10 90 --- Other kg. 15% -
- Sacks and bags (including cones):
3923 21 00 -- Of polymers of ethylene kg. 15% -
3923 29 -- Of other plastics:
3923 29 10 --- Of poly (vinyl chloride) kg. 15% -
3923 29 90 --- Other kg. 15% -
3923 30 - Carboys, bottles, flasks and similar articles:
3923 30 90 --- Other kg. 15% -
3923 40 00 - Spools, cops, bobbins and simila r supports kg. 15% -
3923 50 - Stoppers, lids, caps and other closures :
3923 50 10 --- Caps and closures for bottles kg. 15% -
3923 50 90 --- Other kg. 15% -
3923 90 - Other :
(1) (2) (3) (4) (5)

3923 90 20 --- Aseptic bags kg. 15% -
3923 90 90 --- Other kg. 15% -
3924 TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD

ARTICLES AND HYGIENIC OR TOILET ARTICLES,
OF PLASTICS
3924 10 - Tableware and kitchenware :
3924 10 90 --- Other kg. 15% -
3924 90 - Other :
3924 90 10 --- Toilet articles kg. 15% -
3924 90 90 --- Other kg. 15% -
3925 B UILDERS ’ WARE OF PLASTICS , NOT ELSEWHERE

3925 10 00 - Reservoirs, tanks, vats and similar kg. 15% -
containers, of a capacity exceeding 300 l
3925 20 00 - Doors, windows and their frames and kg. 15% -
thresholds for doors
3925 30 00 - Shutters, blinds (including venetian blinds) kg. 15% -
and similar articles and parts thereof
3925 90 - Other :
3925 90 10 --- Of polyurethane kg. 15% -
3925 90 90 --- Other kg. 15% -
3926 O THER ARTICLES OF PLASTICS AND ARTICLES OF

OTHER MATERIALS OF HEADINGS 3901 TO 3914
3926 10 - Office or school supplies :
--- Office supplies of a kind classified as
stationery other than pins, clips, and
writing instruments :
3926 10 11 ---- Of polyurethane foam kg. 15% -
3926 10 19 ---- Other kg. 15% -
--- Other :
3926 10 99 ---- Other kg. 15% -
3926 20 - Articles of apparel and clothing accessories
(including gloves, mittens and mitts) :
--- Gloves :
3926 20 11 ---- Disposable kg. 15% -
3926 20 19 ---- Non-disposable kg. 15% -
--- Aprons :
3926 20 29 ---- Other kg. 15% -
(1) (2) (3) (4) (5)

--- Plastic stickers for garments :
3926 20 39 ---- Other kg. 15% -
--- Collar stays, patties, butterfly, shoulder-pads
and other stays :
3926 20 49 ---- Other kg. 15% -
--- Other :
3926 20 99 ---- Other kg. 15% -
3926 30 - Fittings for furniture, coach work or the like :
3926 30 10 --- Of polyurethane foam kg. 15% -
3926 30 90 --- Other kg. 15% -
3926 40 - Statuettes and other ornamental articles :
--- Bangles :
3926 40 19 ---- Other kg. 15% -
--- Beads :
3926 40 29 ---- Other kg. 15% -
--- Statuettes :
3926 40 39 ---- Other kg. 15% -
--- Table and other household articles (including
hotel and restaurant) for decoration :
3926 40 49 ---- Other kg. 15% -
--- Decorative sheets :
3926 40 59 ---- Other kg. 15% -
3926 40 60 --- Sequine kg. 15% -
--- Other :
3926 40 99 ---- Other kg. 15% -
3926 90 - Other :
3926 90 10 --- PVC belt conveyor kg. 15% -
--- Couplers, packing rings, O rings and the like:
3926 90 29 ---- Other kg. 15% -
--- Lasts, with or without steel hinges ; EVA
and grape sheets for soles and heels; welts:
3926 90 39 ---- Other kg. 15% -
--- Rings, buckles, tacks, washers and other
decorative fittings made of plastic used as
trimmings and embellishments for leather

products; patterns for leather foot wear,
leather garments and leather goods :
3926 90 49 ---- Other kg. 15% -
--- Retroreflective sheeting of other than of
heading 3920 :
3926 90 59 ---- Other kg. 15% -
--- Hangers :
3926 90 69 ---- Other kg. 15% -
--- Plastic or nylon tipped hammers; insulating liner
of nylon , HDPE :
3926 90 79 ---- Other kg. 15% -
3926 90 80 --- Polypropylene articles, not elsewhere kg. 15% -
--- Other:
3926 90 99 ---- Other kg. 15% -
CHAPTER 40
Rubber and articles thereof
NOTES :
1. Except where the context otherwise requires, throughout this Schedule 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 4011
to 4013).
3. In headings 4001 to 4003 and 4005, the expression ―primary forms‖ applies only to the following
forms:
(a) liquids and pastes (including latex, whether or not pre-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 4002, the expression ―synthetic rubber‖ applies to:
(a) unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with
sulphur into non-thermoplastic substances which, at a temperature between 180C and 290C , will not
break on being extended to three times their original length and will return, after being extended to twice
their original length, within a period of five minutes, to a length not greater than one and a half times their
original length. For the purposes of this test, substances necessary for the cross-linking, such as
vulcanising activators or accelerators, may be added; the presence of substances as provided for by
Note 5(B)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the
cross-linking, such as extenders, plasticisers and fillers, is not permitted;
(b) thioplasts (TM ); and
(c) natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber,
mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all
the above-mentioned products comply with the requirements concerning vulcanisation, elongation and
recovery in (a) above.
5. (A) Headings 4001 and 4002 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 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers
retains its essential character as a raw material :
(i) emulsifiers or anti-tack agents;
(ii) small amounts of breakdown products of emulsifiers;
(iii) very small amounts of the following:
heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-
active agents (generally for obtaining electro-positive rubber latexes), anti-oxidants, coagulants,
crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control
agents, or similar special-purpose additives.
6. For the purposes of heading 4004, the expression ―waste, parings and scrap‖ means rubber waste,
parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such
because of cutting-up, wear or other reasons.
7. Thread wholly of vulcanized rubber, of which any cross-sectional dimension exceeds 5 mm., is to be
classified as strip, rods or profile shapes, of heading 4008.
8. Heading 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated,
covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed
with rubber.
9. In headings 4001, 4002, 4003, 4005 and 4008, the expressions ―plates‖, ―sheets‖ and ―strip‖ apply
only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular
(including square) shape, whether or not having the character of articles and whether or not printed or
otherwise surface-worked, but not otherwise cut to shape or further worked.
In heading 4008, the expressions ―rods‖ and ―profile shapes‖ apply only to such products, whether or
not cut to length or surface-worked but not otherwise worked.
1. For the purposes of headings 4009 and 4010, while calculating the percentage of rubber compound
contents, the weight of canvas, yarn, metallic wires, washers, rivets and the like, where such products, form
integral part of ingredient of such rubber products, shall be taken into account, but the weight of metallic
fitments and surface finishing necessary to make the belting and tubing suitable for particular end uses, shall
be ignored.
2. Tariff item 4008 21 10 shall also apply to ―plates‖, ―sheets‖, and ―strips‖, whether or not cut to shape
and surface-worked or further worked so as to render them fit for resoling or repairing or re-treading of
rubber tyres.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
4001 NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE,
CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY
FORMS OR IN PLATES, SHEETS OR STRIP
4001 10 - Natural rubber latex, whether or not
pre-vulcanised :
4001 10 10 --- Prevulcanised kg. 70%
4001 10 20 --- Other than prevulcanised kg. 70% -
- Natural rubber in other forms :
4001 21 00 -- Smoked sheets kg. 25% -
4001 22 00 -- Technically specified natural rubber (TSNR) kg. 25% -
4001 29 -- Other :
4001 29 10 --- Hevea kg. 25% -
4001 29 20 --- Pale crepe kg. 25% -
4001 29 30 --- Estate brown crepe kg. 25% -
4001 29 40 --- Oil extended natural rubber kg. 25% -
4001 29 90 --- Other kg. 25% -
4001 30 00 - Balata, gutta-percha, guayule, chicle and kg. 10% -
similar natural gums
4002 S YNTHETIC RUBBER AND FACTICE DERIVED FORM

OILS, IN PRIMARY FORMS OR IN PLATES, SHEETS
OR STRIP; MIXTURES OF ANY PRODUCT OF HEADING
4001 WITH ANY PRODUCT OF THIS HEADING, IN
PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP
- Styrene-butadiene rubber (SBR); carboxylated
styrene-butadiene rubber (XSBR) :
4002 11 00 -- Latex kg. 10% -
4002 19 -- Other :
4002 19 10 --- Oil extended styrene butadiene rubber kg. 10% -
4002 19 20 --- Styrene butadiene rubber with styrene kg. 10% -
content exceeding 50%
4002 19 30 --- Styrene butadiene styrene oil bound kg. 10% -
copolymer
4002 19 90 --- Other kg. 10% -
4002 20 00 - Butadiene rubber (BR) kg. 10% -
- Isobutene-isoprene (butyl) rubber (IIR);
halo-isobutene-isoprene rubber (CIIR or BIIR) :
4002 31 00 -- Isobutene-isoprene (butyl) rubber (IIR) kg. 10% -
(1) (2) (3) (4) (5)

4002 39 00 -- Other kg. 10% -
- Chlorprene (Chlorobutadiene) rubber (CR) :
4002 41 00 -- Latex kg. 10% -
4002 49 00 -- Other kg. 10% -
- Acrylonitrile-butadiene rubber (NBR) :
4002 51 00 -- Latex kg. 10% -
4002 59 00 -- Other kg. 10% -
4002 60 00 - Isoprene rubber (IR) kg. 10% -
4002 70 00 - Ethylene-propylene-non-conjugated diene kg. 10% -
rubber (EPDM)
4002 80 - Mixtures of any product of heading 40 01
with any product of this heading :
4002 80 10 --- Latex kg. 10% -
4002 80 20 --- Chemically modified form of natural rubber kg. 10% -
including graft rubber
4002 80 90 --- Other kg. 10% -
- Other :
4002 91 00 -- Latex kg. 10% -
4002 99 -- Other :
4002 99 10 --- Factice (rubber substitute derived from oil) kg. 10% -
4002 99 20 --- Tread rubber compound, cushion compound, kg. 10% -
cushion gum and tread gum for resoling or
repairing or retreading rubber tyres
4002 99 90 --- Other kg. 10% -
4003 00 00 R ECLAIMED RUBBER IN PRIMARY FORMS OR kg. 10% -

IN PLATES, SHEETS OR STRIP
4004 00 00 WASTE, PARINGS AND SCRAP OF RUBBER kg. 10% -

(OTHER THAN HARD RUBBER ) AND POWDERS
AND GRANULES OBTAINED THEREFROM
4005 C OMPOUNDED RUBBER, UNVULCANISED, IN

PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP
4005 10 00 - Compounded with carbon black or silica kg. 10% -
4005 20 - Solutions; dispersions other than those of
sub-heading 4005 10 :
4005 20 10 --- Can sealing compound kg. 10% -
4005 20 90 --- Other kg. 10% -
- Other :
4005 91 -- Plates, sheets and strip:
4005 91 10 --- Hospital sheeting kg. 10% -
4005 91 90 --- Other kg. 10% -
4005 99 -- Other :
4005 99 10 --- Granules of unvulcanised natural or kg. 10% -
(1) (2) (3) (4) (5)

synthetic rubber, compounded, ready for
vulcanisation
4005 99 90 --- Other kg. 10% -
4006 O THER FORMS (FOR EXAMPLE , RODS, TUBES

AND PROFILE SHAPES ) AND ARTICLES
(FOR EXAMPLE , DISCS AND RINGS),
OF UNVULCANISED RUBBER
4006 10 00 - ―Camel-back‖ strips for retreading rubber kg. 10% -
tyres
4006 90 - Other :
4006 90 10 --- Thread, not covered kg. 10% -
4006 90 90 --- Other kg. 10% -
4007 VULCANISED RUBBER THREAD AND CORD

4007 00 - Vulcanised rubber thread and cord:
4007 00 10 --- Thread, not covered kg. 10% -
4007 00 20 --- Cord, not covered kg. 10% -
4007 00 90 --- Other kg. 10% -
4008 PLATES, SHEETS , STRIP , RODS AND PROFILE

SHAPES , OF VULCANISED RUBBER OTHER THAN
HARD RUBBER
- Of cellular rubber :
4008 11 -- Plates, sheets and strip :
4008 11 10 --- Of micro-cellular rubber kg. 10% -
4008 11 90 --- Other kg. 10% -
4008 19 -- Other :
4008 19 10 --- Blocks of micro-cellular rubber but not of kg. 10% -
latex foam sponge, used in the manufacture
of soles, heels or soles and heels combined,
for footwear
4008 19 90 --- Other kg. 10% -
- Of non-cellular rubber:
4008 21 -- Plates, sheets and strip :
4008 21 10 --- Used in the manufacture of soles, heels or kg. 10% -
soles and heels combined, for footwear
4008 21 20 --- For resoling or repairing or retreading rubber kg. 10% -
tyres
4008 21 90 --- Other kg. 10% -
4008 29 -- Other :
4008 29 10 --- Rubber sheets and resin rubber sheets for kg. 10% -
soles and heels
4008 29 20 --- Blocks used in the manufacture of soles, kg. 10% -
(1) (2) (3) (4) (5)

heels or soles and heels combined, for
footwear
4008 29 30 --- Latex foam sponge kg. 10% -
4008 29 40 --- Tread rubber and tread packing strip for kg. 10% -
resoling or repairing or retreading
rubber tyres
4008 29 90 --- Other kg. 10% -
4009 TUBES, PIPES AND HOSES , OF VULCANISED

RUBBER OTHER THAN HARD RUBBER , WITH OR
WITHOUT THEIR FITTINGS (FOR EXAMPLE ,
JOINTS , ELBOWS , FLANGES )
- Not reinforced or otherwise combined with
other materials :
4009 11 00 -- Without fittings kg. 10% -
4009 12 00 -- With fittings kg. 10% -
- Reinforced or otherwise combined only
with metal:
4009 22 00 -- With fittings kg. 10% -
- Reinforced or otherwise combined only with
textile materials :
4009 32 00 -- With fittings kg. 10% -
- Reinforced or otherwise combined with other
materials :
4009 42 00 -- With fittings kg. 10% -
4010 CONVEYOR OR TRANSMISSION BELTS OR

BELTING OF VULCANISED RUBBER
- Conveyor belts or belting :
4010 11 - - Reinforced only with metal :
4010 11 10 --- Where the rubber compound content is less kg. 10% -
than 25% by weight
4010 11 90 --- Other kg. 10% -
4010 12 -- Reinforced only with textile materials :
than 25% by weight
4010 12 90 --- Other kg. 10% -
4010 19 -- Other :
than 25% by weight
4010 19 90 --- Other kg. 10% -
- Transmission belts or belting :
(1) (2) (3) (4) (5)

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:
than 25% by weight
4010 31 90 --- Other kg. 10% -
cross- section (V-belts), other than V-ribbed,
of an outside circumference exceeding
60 cm but not exceeding 180 cm :
than 25% by weight
4010 32 90 --- Other kg. 10% -
crosssection (V-belts), V-ribbed, of an outside
circumference exceeding 180 cm but not
exceeding 240 cm:
than 25% by weight
4010 33 90 --- Other kg. 10% -
4010 34 -- Endless transmission belts of trapezoidal cros s-
section (V-belts), other than V-ribbed, of an
outside circumference exceeding 180 cm but
not exceeding 240 cm :
than 25% by weight
4010 34 90 --- Other kg. 10% -
4010 35 -- Endless synchronous belts of an outside
exceeding 150 cm :
than 25% by weight
4010 35 90 --- Other kg. 10% -
4010 36 -- Endless synchronous belts of an outside
exceeding 198 cm :
than 25% by weight
4010 36 90 --- Other kg. 10% -
4010 39 -- Other :
--- Where the rubber compound content is less
than 25% by weight :
4010 39 11 ---- Endless flat belt kg. 10% -
4010 39 12 ---- Ply belting kg. 10% -
(1) (2) (3) (4) (5)

4010 39 19 ---- Other kg. 10% -
--- Other:
4010 39 91 ---- Endless flat belt kg. 10% -
4010 39 92 ---- Ply belting kg. 10% -
4010 39 99 ---- Other kg. 10% -
4011 NEW PNEUMATIC TYRES, OF RUBBER

4011 10 - Of a kind used on motor cars (including
station wagons and racing cars) :
4011 10 10 --- Radials u 15% -
4011 10 90 --- Other u 10% -
4011 20 - Of a kind used on buses or lorries :
4011 20 10 --- Radials u 15% -
4011 20 90 --- Other u 10% -
4011 30 00 - Of a kind used on aircraft u 3% -
4011 40 - Of a kind used on motor cycles :
4011 40 10 --- For motor cycles u 10% -
4011 40 20 --- For motor scooters u 10% -
4011 40 90 --- Other u 10% -
4011 50 - Of a kind used on bicycles :
4011 50 10 --- Multi-cellular polyurethane (MCP) u 10% -
tubeless tyres
4011 50 90 --- Other u 10% -
4011 70 00 - Of a kind used on agricultural or forestry u 10% -
vehicles and machines
4011 80 00 - Of a kind used on construction, mining or u 10% -
industrial handling vehicles and machines
4011 90 00 - Other u 10% -
4012 R ETREADED OR USED PNEUMATIC TYRES OF

RUBBER , SOLID OR CUSHION TYRES, TYRE
TREADS AND TYRE FLAPS , OF RUBBER
- Retreaded tyres :
4012 11 00 -- Of a kind used on motor cars (including u 10% -
station wagons and racing cars)
4012 12 00 -- Of a kind used on buses or lorries u 10% -
4012 13 00 -- Of a kind used on aircraft u 10% -
4012 19 -- Other :
4012 19 10 --- For two wheelers u 10% -
4012 19 90 --- Other u 10% -
4012 20 - Used pneumatic tyres :
4012 20 10 --- For buses, lorries and earth moving u 10% -
equipments including light commercial
vehicles
4012 20 20 --- For passenger automobile vehicles, u 10% -
(1) (2) (3) (4) (5)

including two wheelers, three wheelers and
personal type vehicles
4012 20 90 --- Other u 10% -
4012 90 - Other :
4012 90 10 --- Solid rubber tyres for motor vehicles kg. 10% -
4012 90 20 --- Solid rubber tyres for other vehicles kg. 10% -
4012 90 30 --- Tyres with metal framework kg. 10% -
--- Tyre flaps :
4012 90 41 ---- Of a kind used in two-wheeled and three- kg. 10% -
wheeled motor vehicles
4012 90 49 ---- Other kg. 10% -
4012 90 50 --- Tyre treads, interchangeable kg. 10% -
4012 90 90 --- Other kg. 10% -
4013 INNER TUBES, OF RUBBER

4013 10 - Of a kind used on motor cars (including stati on
wagons and racing cars), buses or lorries :
4013 10 10 --- For motor cars u 10% -
4013 10 20 --- For lorries and buses u 10% -
4013 20 00 - Of a kind used on bicycles u 10% -
4013 90 - Other :
4013 90 10 --- For aircraft u 10% -
4013 90 20 --- For motor cycle u 10% -
4013 90 30 --- For off the road vehicles, not elsewhere u 10% -
-- For tractors :
4013 90 41 ---- Rear tyres u 10% -
4013 90 49 ---- Other u 10% -
4013 90 50 --- Of a kind used in tyres of cycle rickshaws u 10% -
and three-wheeled powered cycle-rickshaws
4013 90 90 --- Other u 10% -
4014 HYGIENIC OR PHARMACEUTICAL ARTICLES

( INCLUDING TEATS), OF VULCANISED RUBBER
OTHER THAN HARD RUBBER , WITH OR
WITHOUT FITTINGS OF HARD RUBBER
4014 10 - Sheath contraceptives :
4014 10 10 --- Rubber contraceptives, male (condoms) kg. 10% -
4014 10 20 --- Rubber contraceptives, female (diaphragms), kg. 10% -
such as cervical caps
4014 90 - Other :
4014 90 10 --- Hot water bottles kg. 10% -
4014 90 20 --- Ice bags kg. 10% -
4014 90 30 --- Feeding bottle nipples kg. 10% -
4014 90 90 --- Other kg. 10% -
(1) (2) (3) (4) (5)
4015 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES

( INCLUDING GLOVES , MITTENS AND MITTS ) FOR ALL
PURPOSES , OF VULCANISED RUBBER OTHER THAN
HARD RUBBER
- Gloves, mittens and mitts:
4015 12 00 -- Of a kind used for medical, surgical, dental or pa 10% -
veterinary purposes
4015 19 00 -- Other pa 10% -
4015 90 - Other :
4015 90 10 --- Rubber apron pa 10% -
4015 90 20 --- Labels kg. 10% -
4015 90 30 --- Industrial gloves pa 10% -
--- Other:
4015 90 91 --- Diving suits kg. 10% -
4015 90 99 --- Other kg. 10% -
4016 O THER ARTICLES OF VULCANISED RUBBER OTHER THAN

HARD RUBBER
4016 10 00 - Of cellular rubber kg. 10% -
- Other :
4016 91 00 -- Floor coverings and mats kg. 10% -
4016 92 00 -- Erasers kg. 10% -
4016 93 -- Gaskets, washers and other seals :
4016 93 10 --- Patches for puncture repair of self- kg. 10% -
vulcanising rubber or a rubber backing
4016 93 20 --- Rubber rings (O-ring) kg. 10% -
4016 93 30 --- Rubber seals (Oil seals and the like) kg. 10% -
4916 93 40 --- Gaskets kg. 10% -
4016 93 50 --- Washers kg. 10% -
4016 93 60 --- Plugs kg. 10% -
4016 93 90 --- Other kg. 10% -
4016 94 00 -- Boat or dock fenders, whether or not kg. 10% -
inflatable
4016 95 -- Other inflatable articles:
4016 95 10 --- Air mattresses kg. 10% -
4016 95 90 --- Other kg. 20% -
4016 99 -- Other :
4016 99 10 --- Rubber cots for textile industry kg. 10% -
4016 99 20 --- Rubber bands kg. 10% -
4016 99 30 --- Rubber threads kg. 10% -
4016 99 40 --- Rubber blankets kg. 10% -
4016 99 50 --- Rubber cushions kg. 10% -
4016 99 60 --- Rubber bushes kg. 10% -
4016 99 70 --- Ear plug kg. 10% -
4016 99 80 --- Stoppers kg. 10% -
(1) (2) (3) (4) (5)

4016 99 90 --- The following goods for use in manufacture of kg. 10% 1
cellular mobile phones, namely :-
(i) Microphone Rubber Case
(ii) Sensor Rubber Case/Sealing Gasket including
sealing gaskets/cases from Rubbers like SBR,
EPDM, CR, CS, Silicone and all other individual
rubbers or combination / combination of rubbers
4017 HARD RUBBER (FOR EXAMPLE , EBONITE ) IN ALL

FORMS , INCLUDING WASTE AND SCRAP; ARTICLES
OF HARD RUBBER
4017 00 - Hard rubber (for example, ebonite) in all
forms, including waste and scrap; articles
of hard rubber:
4017 00 10 --- Plates, sheets, rods and tubes of ebonite kg. 10% -
and vulcanite
4017 00 20 --- Scrap, waste and powder of hardened rubber kg. 10% -
(ebonite and vulcanite)
4017 00 30 --- Printers‘ rollers kg. 10% -
4017 00 40 --- Textile rollers kg. 10% -
4017 00 50 --- Typewriters and cyclostyling rollers kg. 10% -
4017 00 90 --- Other kg. 10% -
SECTION-VIII CHAPTER-41
SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF;
SADDLERY AND HARNESS; TRAVEL GOODS, HAND BAGS AND SIMILAR
CONTAINERS; ARTICLES OF ANIMAL GUT
(OTHER THAN SILK-WORM GUT)
CHAPTER 41
Raw hides and skins (other than furskins) and leather
NOTES :
(a) parings or similar waste, of raw hides or skins (heading 0511);
(b) birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or
(c) hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are,
however, to be classified in Chapter 41, namely:
raw hides and skins, with the hair or wool on, of bovine animals (including buffalo), of equine
animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian, or similar lambs, Indian,
Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats
and Kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries)
of reindeer, of elk, of deer, of roebucks or of dogs.
2. (A) Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including
pre-tanning) process which is reversible (headings 4101 to 4103, as the case may be).
(B) For the purposes of headings 4104 to 4106, the term ―crust‖ includes hides and skins that have
been retanned, coloured or fat-liquored (stuffed) prior to drying.
3. Throughout this Schedule, the expression ―composition leather‖ means only substances of the kind
referred to in heading 4115.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
4101 RAW HIDES AND SKINS OF BOVINE ( INCLUDING
BUFFALO) OR EQUINE ANIMALS (FRESH OR SALTED,
DRIED, LIMED, PICKLED OR O T H E RW I S E
P R E S E RV E D , B U T N O T TA N NE D , PA R CH M E NT -
DRESSED OR FURTHER PREPARED), WHETHER OR
NOT DEHAIRED OR SPLIT
4101 20 - Whole hides and skins, unsplit of a weight per skin
not exceeding 8 kg. when simply dried, 10kg. when
dry- salted, or 16 kg. when fresh,wet-salted or
otherwise preserved:
4101 20 10 --- Of cow, including cow calf kg. Free -
(1) (2) (3) (4) (5)

4101 20 20 --- Of buffalo, including buffalo calf kg. Free -
4101 20 90 --- Other kg. Free -
4101 50 - Whole hides and skins, of a weight
exceeding 16 kg. :
4101 50 90 --- Other kg. Free -
4101 90 - Other, including butts, bends and bellies:
4101 90 90 --- Other kg. Free -
4102 RAW SKINS OF SHEEP OR LAMBS ( FRESH , OR

SALTED, DRIED, LIMED, PICKLED OR OTHERWISE
PRESERVED , BUT NOT TANNED, PARCHMENT-
NOT WITH WOOL ON OR SPLIT , OTHER THAN
THOSE EXCLUDED BY NOTE 1 ( C ) TO THIS
CHAPTER
4102 10 - With wool on :
4102 10 10 --- Sheep skins kg. Free -
4102 10 20 --- Pelts of baby lambs kg. Free -
4102 10 30 --- Lamb skins, other than pelts kg. Free -
- Without wool on :
4102 21 -- Pickled :
4102 21 20 --- Lamb skins kg. Free -
4102 21 30 --- Lamb pelt kg. Free -
4102 29 -- Other :
4102 29 20 --- Lamb skins kg. Free -
4103 O THER RAW HIDES AND SKINS ( FRESH , OR

SALTED, DRIED, LIMED, PICKLED OR OTHERWISE
PRESERVED , BUT NOT TANNED, PARCHMENT-
NOT DEHAIRED OR SPLIT , OTHER THAN THOSE
EXCLUDED BY NOTE 1(B) OR 1(C) TO THIS
CHAPTER
4103 20 00 - Of reptiles kg. Free -
4103 30 00 - Of swine kg. Free -
4103 90 00 - Other kg. Free -
4104 TANNED OR CRUST HIDES AND SKINS OF BOVINE

( INCLUDING BUFFALO) OR EQUINE ANIMALS ,
(1) (2) (3) (4) (5)

WITHOUT HAIR ON, WHETHER OR NOT SPLIT ,
BUT NOT FURTHER PREPARED
- In the wet state (including wet-blue):
4104 11 00 -- Full grains, unsplit; grain splits kg. 10% -
4104 19 00 -- Other kg. 10% -
- In the dry state (crust):
4104 41 00 -- Full grains, unsplit; grain splits kg. 10% -
4104 49 00 -- Other kg. 10% -
4105 TANNED OR CRUST SKINS OF SHEEP OR LAMBS ,

WITHOUT WOOL ON, WHETHER OR NOT SPLIT ,
BUT NOT FURTHER PREPARED
4105 10 00 - In the wet state (including wet-blue) kg. 10% -
4105 30 00 - In the dry state (crust) kg. 10% -
4106 TANNED OR CRUST HIDES AND SKINS OF OTHER

ANIMALS , WITHOUT WOOL OR HAIR ON, WHETHER
OR NOT SPLIT BUT NOT FURTHER PREPARED
- Of goats or kids:
4106 21 00 -- In the wet state (including wet-blue) kg. 10% -
4106 22 00 -- In the dry state (crust) kg. 10% -
- Of swine:
4106 40 00 - Of reptiles kg. 10% -
- Other:
4107 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 4114
- Whole hides and skins:
4107 11 00 -- Full grains, unsplit kg. 10% -
4107 12 00 -- Grain splits kg. 10% -
4107 19 00 - Other kg. 10% -
-- Other, including sides:
4107 91 00 -- Full grains, unsplit kg. 10% -
4107 92 00 -- Grain splits kg. 10% -
4107 99 00 -- Other kg. 10% -
(1) (2) (3) (4) (5)

4112 00 00 LEATHER FURTHER PREPARED AFTER TANNING OR kg. 10% -
CRUSTING, INCLUDING PARCHMENT-DRESSED
LEATHER, OF SHEEP OR LAMB, WITHOUT WOOL
ON, WHETHER OR NOT SPLIT , OTHER THAN
LEATHER OF HEADING 4114
4113 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 4114
4113 10 00 - Of goats or kids kg. 10% -
4113 20 00 - Of swine kg. 10% -
4113 30 00 - Of reptiles kg. 10% -
4113 90 00 - Other kg. 10% -
4114 CHAMOIS (INCLUDING COMBINATION CHAMOIS)

LEATHER; PATENT LEATHER AND PATENT
LAMINATED LEATHER ; METALLISED LEATHER
4114 10 00 - Chamois (including combination chamois) kg. 10% -
leather
4114 20 - Patent leather and patent laminated leather;
metallised leather :
4114 20 10 --- Patent leather and patent laminated leather kg. 10% -
4114 20 20 --- Metallised leather kg. 10% -
4115 C OMPOSITION LEATHER WITH A BASIS OF

LEATHER OR LEATHER FIBER , IN SLABS, SHEETS
OR STRIP, WHETHER OR NOT IN ROLLS; PARINGS
AND OTHER WASTE OF LEATHER OR OF
COMPOSITION LEATHER, NOT SUITABLE FOR THE
MANUFACTURE OF LEATHER ARTICLES; LEATHER
DUST, POWDER AND FLOUR
4115 10 00 - Composition leather with a basis of leather kg. 10% -
or leather fiber, in slabs, sheets or strip,
whether or not in rolls
4115 20 - Parings and other waste of leather or of
composition leather, not suitable for the
manufacture of leather articles ; leather
dust, powder and flour:
4115 20 10 --- Cuttings of leather kg. 10% -
4115 20 90 --- Other kg. 10% -
CHAPTER 42
Articles of leather; saddlery and harness; travel goods, handbags and similar
containers; articles of animal gut (other than silkworm gut)
NOTES :
1. For the purposes of this Chapter, the term ―leather‖ includes chamois (including combination chamois)
leather, patent leather, patent laminated leather and metallised leather.
(a) sterile surgical catgut or similar sterile suture materials (heading 3006);
(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 4303 or 4304);
(c) made up articles of netting (5608);
(d) articles of Chapter 64;
(e) headgear or parts thereof of Chapter 65;
(f) whips, riding-crops or articles of heading 6602;
(g) cuff-links, bracelets or other imitation jewellery (heading 7117);
(h) fittings or trimmings for harness, such as stirrups, bits, horse, brassess and buckles,
separately presented (generally Section XV);
(ij) strings, skins for drums or the like, or other parts of musical instruments (heading 9209);
(k) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);
(l) articles of Chapter 95 (for example, toys, games, sports requisites); or
(m) buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles,
button blanks, of heading 9606.
3. (A) In addition to the provisions of Note 2 above, heading 4202 does not cover:
(a) bags made of sheeting of plastics, whether or not printed, with handles, not designed for
prolonged use (heading 3923);
(b) articles of plaiting materials (heading 4602).
(B) Articles of headings 4202 and 4203 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 purposes of heading 4203, 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 9113).

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
4201 00 00 SADDLERY AND HARNESS FOR ANY ANIMAL kg. 30% -
( INCLUDING TRACES, LEADS, KNEE PADS,
MUZZLES, SADDLE CLOTHS , SADDLE BAGS, DOG
COATS AND THE LIKE ), OF ANY MATERIAL
4202 TRUNKS, SUIT-CASES, VANITY-CASES, EXECUTIVE-

CASES, B R I E F - C A S E S , S C H O O L S AT C H E L S ,
SPECTACLE CASES , BINOCULAR CASES , CAMERA
CASES, MUSICAL INSTRUMENT CASES, GUN CASES,
HOLSTERS AND SIMILAR C O N TA I N E R S ;
T R AV E L L I N G - B A G S , I N S U L AT E D F O O D O R
BEVERAGES BAGS , TOILET BAGS , RUCKSACKS ,
HANDBAGS , SHOPPING - BAGS , WALLETS, PURSES ,
MAP -CASES, CIGARETTE- CASES, TOB ACCO-
POUCHES , TOOL BAGS , SPORTS BAGS , BOTTLE -
C A S E S , J E WE L L ERY B O X E S , P O W D E R - B O XE S ,
CUTLERY CASES AND SIMILAR CONTAINERS , OF
L E AT H E R O R O F C OM P O S I T IO N L E AT H E R, O F
SHEETING OF PLASTICS , OF TEXTILE MATERIALS,
OF VULCANISED FIBRE OR OF PAPERBOARD , OR
W H O L LY O R M A I N LY C O V E R E D W I T H S U C H
MATERIALS OR WITH PAPER
- Trunk\s, suit-cases, vanity-cases, executive-
cases, brief-cases, school satchels and similar
containers :
4202 11 - - With outer surface of leather or of composition
leather:
4202 11 10 --- Travel goods (trunks, suit-cases, sports bags u 15% -
and other similar items ) of leather
4202 11 20 --- Toilet-bags and cases, of leather u 15% -
4202 11 30 --- Satchels u 15% -
4202 11 40 --- Brief-cases u 15% -
4202 11 50 --- Executive-cases u 15% -
4202 11 60 --- Vanity-cases u 15% -
4202 11 70 --- Attache-cases u 15% -
(1) (2) (3) (4) (5)

4202 11 90 --- Other u 15% -
4202 12 -- With outer surface of plastic or of textile
materials :
4202 12 10 --- Toilet-cases u 15% -
4202 12 20 --- Plastic moulded suit-cases u 15% -
4202 12 30 --- Plastic moulded brief-cases u 15% -
4202 12 40 --- Satchels u 15% -
4202 12 50 --- Other travel-goods u 15% -
4202 12 60 --- Brief-cases u 15% -
4202 12 70 --- Executive-cases other than plastic moulded u 15% -
4202 12 80 --- Vanity-cases u 15% -
4202 12 90 --- Other u 15% -
4202 19 -- Other :
4202 19 10 --- Travel goods (trunks, suit-cases, sports bags, u 15% -
and other similar items) of leather
4202 19 20 --- Toilet-cases u 15% -
4202 19 30 --- Satchels u 15% -
4202 19 40 --- Brief-cases (other than plastic moulded) u 15% -
4202 19 50 --- Executive-cases u 15% -
4202 19 60 --- Vanity-cases u 15% -
4202 19 90 --- Other u 15% -
- Hand-bags, whether or not with shoulder
strap, including those without handle :
4202 21 -- With outer surface of leather or of composition
leather:
4202 21 10 --- Hand-bags for ladies u 15% -
4202 21 20 --- Vanity-bags u 15% -
4202 21 90 --- Other u 15% -
4202 22 -- With outer surface of sheeting of plastics or
of textile materials :
4202 22 10 --- Hand-bags and shopping bags, of artificial u 15% -
plastic material
4202 22 20 --- Hand-bags and shopping bags, of cotton u 15% -
4202 22 30 --- Hand-bags and shopping bags, of Jute u 15% -
4202 22 40 --- Vanity-bags u 15% -
4202 22 90 --- Other u 15% -
4202 29 -- Other :
4202 29 10 --- Hand bags of other materials excluding u 15% -
wicker-work or basket work
4202 29 90 --- Other u 15% -
- Articles of a kind normally carried in the
pocket or in the handbag :
4202 31 -- With outer surface of leather or of composition
leather:
4202 31 10 --- Jewellery box u 15% -
(1) (2) (3) (4) (5)

4202 31 20 --- Wallets and purses, of leather u 15% -
4202 31 90 --- Other u 15% -
4202 32 -- With outer surface of sheeting of plastics
or of textile materials:
4202 32 10 --- Jewellery box u 15% -
4202 32 90 --- Other u 15% -
4202 39 -- Other :
4202 39 10 --- Jewellery box u 15% -
4202 39 90 --- Other u 15% -
- Other :
4202 91 00 -- With outer surface of leather or of composition u 15% -
leather
4202 92 00 -- With outer surface of sheeting of plastics or of u 15% -
textile materials
4202 99 00 -- Other u 15% -
4203 ARTICLES OF APPAREL AND CLOTHING

ACCESSORIES , OF LEATHER OR OF COMPOSITION
LEATHER
4203 10 - Articles of apparel:
4203 10 10 --- Jackets and jerseys kg. 10% -
4203 10 90 --- Other kg. 10% -
- Gloves, mittens and mitts:
4203 21 -- Specially designed for use in sports:
4203 21 10 --- Gloves kg. 10% -
4203 21 20 --- Mittens and mitts kg. 10% -
4203 29 -- Other :
4203 29 10 --- Gloves for use in industry kg. 10% -
4203 29 20 --- Other gloves kg. 10% -
4203 29 30 --- Mittens and mitts kg. 10% -
4203 30 00 - Belts and bandoliers kg. 10% -
4203 40 - Other clothing accessories :
4203 40 10 --- Aprons kg. 10% -
4203 40 20 --- Semi-chrome grain garments kg. 10% -
4203 40 90 --- Other kg. 10% -
4204 O MITTED
4205 O THER ARTICLES OF LEATHER OR OF COMPOSITION

LEATHER
4205 00 - Other articles of leather or of composition
leather :
--- Straps other than for machinery or harness :
4205 00 11 ---- Welt kg. 10% -
4205 00 19 ---- Other kg. 10% -
(1) (2) (3) (4) (5)

4205 00 20 --- Leather sofa cover kg. 10% -
4205 00 90 --- Other kg. 10% -
4206 ARTICLES OF GUT (OTHER THAN SILK - WORM

GUT), OF GOLDBEATER’S SKIN, OF BLADDERS OR
OF TENDONS
4206 00 10 --- For rackets kg. 10% -
4206 00 90 --- Other kg. 10% -
CHAPTER 43
Furskins and artificial fur; manufactures thereof
NOTES :
1. Throughout this Schedule reference to ―furskins‖, other than to raw furskins of heading 4301 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 0505 or 6701);
(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 4203);
(d) articles of Chapter 64;
(e) headgear or parts thereof of Chapter 65; or
(f) articles of Chapter 95 (for example, toys, games, sports requisites).
3. Heading 4303 includes furskins and parts thereof, assembled with the addition of other materials,
and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or
in the form of other articles.
4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or
artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be
classified in heading 4303 or 4304, as the case may be.
5. Throughout this Schedule, 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 5801 or 6001).

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
4301 RAW FURSKINS (INCLUDING HEADS, TAILS, PAWS AND
OTHER PIECES OR CUTTINGS, SUITABLE FOR
FURRIERS’ USE), OTHER THAN RAW HIDES AND SKINS
OF HEADING 4101, 4102 OR 4103
4301 10 00 - Of mink, whole, with or without head, tail u 15% -
or paws
4301 30 00 - Of lamb, the following : Astrakhan, u Free -
Broadtail, Caracul, Persian and similar lamb,
Indian, Chinese, Mongolian or Tibetan lamb,
whole, with or without head, tail or paws
(1) (2) (3) (4) (5)

4301 60 00 - Of fox, whole, with or without head, tail or u 15% -
paws
4301 80 00 - Other furskins, whole, with or without head, u 15% -
tail or paws
4301 90 00 - Heads, tails, paws and other pieces or kg. 15% -
cuttings, suitable for furriers‘ use
4302 TANNED OR DRESSED FuRSKINS ( INCL u DING HEADS,

TAILS, PAWS AND OTHER PIECES OR C u TTINGS ),
u NASSEMBLED , OR ASSEMBLED ( WITHO u T THE
ADDITION OF OTHER MATERIALS) OTHER THAN
- Whole skins, with or without head, tail or paws,
not assembled:
4302 11 00 -- Of mink u 10% -
4302 19 -- Other:
4302 19 10 --- Calf skins, with hair on, tanned or dressed u 10% -
4302 19 20 --- Hides or skins of other bovine and equine u 10% -
animals with hair on, tanned or dressed
4302 19 30 --- Goat (Common) and kid skins with hair on, u 10% -
tanned or dressed
4302 19 40 --- Tiger-cat skins u 10% -
4302 19 90 --- Hides and skins of oher animals with hair u 10% -
on, tanned or dressed
4302 20 00 - Heads, tails, paws and other pieces or kg. 10% -
cuttings, not assembled
4302 30 00 - Whole skins and pieces or cuttings thereof, kg. 10% -
assembled
4303 ARTICLES OF APPAREL, CLOTHING ACCESSORIES

AND OTHER ARTICLES OF FuRSKIN
4303 10 - Articles of apparel and clothing accessories:
4303 10 10 --- Of wild animals covered under the Wild Life kg. 10% -
(Protection) Act, 1972
4303 10 20 --- Of animals covered under Convention on kg. 10% -
International Trade of Endangered Species
(CITES), other than those of Tariff Item
4303 10 10
4303 10 90 --- Other kg. 10% -
4303 90 - Other:
4303 90 10 --- Of wild animals covered under the Wild Life kg. 10% -
(Protection) Act, 1972
4303 90 20 --- Of animals covered under Convention on kg. 10% -
International Trade of Endangered Species
(1) (2) (3) (4) (5)

(CITES), other than those of Tariff Item
4303 90 10
4303 90 90 --- Other kg. 10% -
4304 ARTIFICIAL FuR AND ARTICLES THEREOF

4304 00 - Artificial fur and articles thereof:
--- Artificial fur :
4304 00 11 ---- Artificial fur as trimmings and kg. 10% -
embellishments for garments, made ups,
knitwear, plastic and leather goods
4304 00 19 ---- Other kg. 10% -
4304 00 20 --- Articles of artificial fur kg. 10% -
SECTION-IX CHAPTER-44
SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF
CORK; MANUFACTURERS OF STRAW, OF ESPARTO OR OF OTHER PLATING
MATERIALS; BASKETWARE AND WICKERWORK
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 1211);
(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 1401);
(c) wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning
(heading 1404);
(d) activated charcoal (heading 3802);
(e) articles of heading 4202;
(f) goods of Chapter 46;
(g) footwear or parts thereof Chapter 64;
(h) goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
(ij) goods of heading 6808;
(k) imitation jewellery of heading 7117;
(l) goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for
machines and apparatus and wheel wrights‘ wares);
(m) goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);
(n) parts of firearms (heading 9305);
(o) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated
buildings);
(p) articles of Chapter 95 (for example, toys, games, sports requisites);
(q) articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and
monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of
heading 9603; or
(r) articles of Chapter 97 (for example, works of art ).
2. In this Chapter, the expression ―densified wood‖ means wood which has been subjected to chemical or
physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a
good bond), and which has thereby acquired increased density or hardness together with improved mechanical
strength or resistance to chemical or electrical agencies.
3. Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar
board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.
4. Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of
the goods of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or
rectangular or submitted to any other operation provided it does not give them the character of articles of
other headings.
5. Heading 4417 does not apply to tools in which the blade, working edge, working surface or other
working part is formed by any of the materials specified in Note 1 to Chapter 82.
6. 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.
Sub-heading Notes :
1. For the purposes of sub-heading 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 sub-heading 4401 32, the expression ―wood briquettes‖ means by products
such as cutter shavings, saw dust or chips, of the mechanical wood processing industry, furniture making or
other wood transformation activities, which have been agglomerated either directly by compression or by
addition of a binder in a proportion not exceeding 3% by weight. Such briquettes are in the form of
cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm;
3. For the purposes of sub-heading 4407 13, ―S-P-F‖ refers to wood sourced from mixed stands of
spruce, pine and fir where the proportion of each species varies and is unknown.
4. For the purposes of sub-heading 4407 14, ―Hem-fir‖ refers to wood sourced from mixed stands
of Western hemlock and fir where the proportion of each species varies and is unknown.
1. ―Marine plywood‖ means plywood conforming to Indian Standard Specification IS 710.
2. ―Aircraft plywood‖ means plywood conforming to Indian Standard Specification Nos. IS 709 and IS
4859.
3. For the purposes of heading 4412, the expression ―similar laminated wood‖ includes blockboard,
laminboard and battenboard, in which the core is thick and composed of blocks, laths or battens of wood
glued or otherwise joined together and surface with the outer plies and also panels in which the wooden core
is replaced by other materials such as a layer of layers of particle board, fibre board, wood waste glued or
otherwise joined together, asbestos or cork.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
4401 FUEL WOOD, IN LOGS, IN BILLETS , IN TWIGS , IN
FAGGOTS OR IN SIMILAR FORMS ; WOOD IN CHIPS
OR PARTICLES; SAWDUST AND WOOD WASTE AND
SCRAP, WHETHER OR NOT AGGLOMERATED IN LOGS,
BRIQUETTES , PELLETS OR SIMILAR FORMS
- Fuel wood, in logs, in billets, in twigs, in faggots
or in similar forms :
4401 11 -- Coniferous:
4401 11 10 --- In logs mt 5% -
4401 11 90 --- Other mt 5% -
4401 12 -- Non-coniferous:
4401 12 10 --- In logs mt 5% -
4401 12 90 --- Other mt 5% -
- Wood in chips or particles:
4401 21 00 -- Coniferous mt 5% -
4401 22 00 -- Non-coniferous mt 5% -
- Sawdust and wood waste and scrap, agglomerated
in logs briquettes, pellets orsimilar forms:
4401 31 00 -- Wood pellets mt 5% -
4401 32 00 -- Wood briquettes mt 5% -
4401 39 00 -- Other mt 5% -
- Sawdust and wood waste and scrap, not
agglomerated
4401 41 00 -- Sawdust mt 5% -
4401 49 00 -- Other mt 5% -
4402 WOOD CHARCOAL ( INCLUDING SHELL OR NUT
CHARCOAL ), WHETHER OR NOT AGGLOMERATED
4402 10 00 - Of bamboo mt 5% -
4402 20 - Of shell or nut:
4402 20 10 --- Of coconut shell mt 5% -
4402 20 90 --- Other mt 5% -
4402 90 00 - Other mt 5% -
4403 WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED

OF BARK OR SAPWOOD, OR ROUGHLY SQUARED
- Treated with paint, stains, creosote or other
preservatives:
4403 11 00 -- Coniferous m3 5% -
4403 12 00 -- Non-coniferous m3 5% -
- Other, coniferous:
4403 21 -- Of pine (Pinus spp.), of which the smallest
cross-sectional dimension is 15 cm or more:
4403 21 10 --- Saw logs and veneer logs m3 5% -
4403 21 20 --- Poles, pilings and posts m3 5% -
4403 21 90 --- Other m3 5% -
4403 22 -- Of pine (Pinus spp.), other:
4403 22 90 --- Other m3 5% -
4403 23 -- Of fir (Abies spp.) and spruce (Picea spp.), of
which the smallest crosssectional dimension is
15 cm or more:
4403 23 90 --- Other m3 5% -
4403 24 -- Of fir (Abies spp.) and spruce (Picea spp.),
other:
4403 24 20 --- Poles, pilings and posts 5% -
m3
(1) (2) (3) (4) (5)

4403 24 90 --- Other m3 5% -
4403 25 -- Other, of which the smallest cross-sectional
dimension is 15 cm or more:
4403 25 90 --- Other m3 5% -
4403 26 -- Other:
4403 26 90 --- Other m3 5% -
- Other, of tropical wood:
4403 41 00 -- Dark red meranti, light red meranti and m3 5% -
meranti bakau
4403 42 00 -- Teak m3 5% -
4403 49 00 -- Other m3 5% -
- Other :
4403 9100 -- Of oak (Quercus Spp.) m3 5% -
4403 93 00 -- Of beech (Fagus spp.), of which the smallest m3 5% -
cross-sectional dimension is 15 cm or more
4403 94 00 -- Of beech (Fagus spp.), other m3 5% -
4403 95 00 -- Of birch (Betula spp.), of which the smallest m3 5% -
cross-sectional dimension is 15 cm or more
4403 96 00 -- Of birch (Betula spp.), other m3 5% -
4403 97 00 -- Of poplar and aspen (Populus spp.) m3 5% -
4403 98 00 -- Of eucalyptus (Eucalyptus spp.) m3 5% -
4403 99 -- Other :
--- Andaman Padauk (Pterocarous
dalbaergiodes) Bonsum (Phoebe
goalparensis) Gurgan (Dipterocarpus
alatus) Khair (Acacia Catechu) Lampati
(Duabanga grandiflora) Laurel
(Terminalia alata) Paliwood (Palaquium
Elliplicum) and Red Sanders (Pterocar pus
Sautaninus) and Rose wood (Dalbergea
Latifolio):
4403 99 11 ---- Andaman Padauk (Pterocarous dalbaergiodes) m3 5% -
4403 99 12 ---- Bonsum (Phoebe goalparensis) m3 5% -
4403 99 13 ---- Gurgan (Dipterocarpus alatus) m3 5% -
4403 99 14 ---- Khair (Acacia Catechu) m3 5% -
4403 99 15 ---- Lampati (Duabanga grandiflora) m3 5% -
4403 99 16 ---- Laurel (Terminalia alata) m3 5% -
4403 99 17 ---- Paliwood (Palaquium Elliplicum) m3 5% -
4403 99 18 ---- Red Sanders(Pterocar pus Sautatinus) m3 5% -
(1) (2) (3) (4) (5)

4403 99 19 ---- Rose Wood (Dalbergea Latifolio) m3 5% -
--- Sal (Chorea robusta) Sandalwood (Santalum
album) Semul (Bombax ceiba) Walnut wood
(Juglans binata) Anjam (Hardwickia binata)
Sisso (Dalbergia sisso) and White cedar
(Dysozylum spp) and the like:
4403 99 21 ---- Sal (Chorea robusta) m3 5% -
4403 99 22 ---- Sandal wood (Santalum alburn) m3 5% -
4403 99 23 ---- Semul (Bombax ceiba) m3 5% -
4403 99 24 ---- Walnut wood (Juglans binata) m3 5% -
4403 99 25 ---- Anjam (Hardwickia binata) m3 5% -
4403 99 27 ---- Sissoo (Dalbergia sisso) m3 5% -

4403 99 28 ---- White cedar (Dysozylum malabaricum) m3 5% -
4403 99 90 --- Other m3 5% -
4404 H OOPWOOD ; SPLIT POLES ; PILES , PICKETS AND
STAKES OF WOOD, POINTED BUT NOT SAWN
LENGTHWISE ; WOODEN STICKS , ROUGHLY TRIMMED
BUT NOT TURNED, BENT OR OTHERWISE WORKED ,
SUITABLE FOR THE MANUFACTURE OF WALKING
STICKS , UMBRELLAS , TOOL HANDLES OR THE LIKE;
CHIPWOOD AND THE LIKE
4404 10 00 - Coniferous kg. 10% -
4404 20 - Non-coniferous :
4404 20 10 --- Wooden sticks, roughly trimmed but not turned, kg. 10% -
bent or otherwise worked, suitable for the
manufacture of walking sticks, tool handles,
split poles, piles, pickets, stakes and the like
4404 20 20 --- Drawn Wood kg. 10% -

4404 20 90 --- Other kg. 10% -
4405 00 00 WOOD WOOL; WOOD FLOUR kg. 10% -
4406 RAILWAY OR TRAMWAY SLEEPERS (C ROSSTIES )

OF WOOD
- Not impregnated:
4406 11 00 -- Coniferous kg. 10% -
4406 12 00 -- Non-coniferous kg. 10% -
- Other:
4406 91 00 -- Coniferous kg. 10% -
(1) (2) (3) (4) (5)

4407 WOOD SAWN OR CHIPPED LENGTHWISE , SLICED
OR PEELED , WHETHER OR NOT PLANED, SANDED
OR END - JOINTED , OF A THICKNESS EXCEEDING 6
MM
- Coniferous:
4407 11 00 -- Of pine (Pinus spp.) m3 10% -
4407 12 00 -- Of fir (Abies spp.) and Spruce ( Picea spp.) m3 10% -
4407 13 00 -- Of S-P-F (spruce (Picea spp.), pine (Pinus spp.), m3 10% -
and fir (Abies spp.))
4407 14 00 -- Of Hem-fir (Western hemlock m3 10% -
(Tsugaheterophylla) and fir (Abies spp.))
4407 19 -- Other:
4407 19 10 --- Douglas fir (Pseudotsuga menziesii) m3 10% -
4407 19 90 --- Other m3 10% -
- Of tropical wood:
4407 21 00 -- Mahogany (Swietenia spp.) m3 10% -
4407 22 00 -- Virola, Imbuia and balsa m3 10% -
4407 23 00 -- Teak m3 10% -
4407 25 00 -- Dark Red Meranti, Light Red Meranti and m3 10% -
Meranti Bakau
4407 26 00 -- White Lauan, White Meranti, White Seraya, m3 10% -
Yellow Meranti and Alan
4407 27 00 -- Sapelli m3 10% -
4407 28 00 -- Iroko m3 10% -
4407 29 00 -- Other m3 10% -
- Other :
4407 91 00 -- Of oak (Quercus Spp.) m3 10% -
4407 92 00 -- Of beech (Fagus Spp.) m3 10% -
4407 93 00 -- Of maple (Acer spp.) m3 10% -
4407 94 00 -- Of cherry (Prunus spp.) m3 10% -
4407 95 00 -- Of ash (Fraxinus spp.) m3 10% -
4407 96 00 -- Of birch (Betula spp.) m3 10% -
4407 97 00 -- Of poplar and aspen (Populus spp.) m3 10% -
4407 99 -- Other :
4407 99 20 --- Willow m3 10% -

4407 99 90 --- Other m3 10% -
4408 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 plywood kg. 10% -
(1) (2) (3) (4) (5)

4408 10 20 --- Oak wood veneer kg. 10% -
4408 10 30 --- Veneer sheets, for match boxes and kg. 10% -
match splints
4408 10 90 --- Other kg. 10% -
- Of tropical wood:
4408 31 -- Of Dark red meranti, Light red meranti,
Meranti bakau:
4408 31 10 --- Sheets for plywood kg. 10% -
4408 31 20 --- Veneer sheets (of Rose wood) kg. 10% -
4408 31 30 --- Veneer sheets, for match boxes and match kg. 10% -
splints
4408 31 90 --- Other kg. 10% -
4408 39 -- Other :
4408 39 10 --- Sheets for plywoods kg. 10% -
4408 39 20 --- Veneer sheets (of Rose wood) kg. 10% -
splints
4408 39 90 --- Other kg. 10% -
4408 90 - Other :
4408 90 10 --- Sheets for plywoods kg. 10% -
splints
4408 90 90 --- Other kg. 10% -
4409 WOOD (INCLUDING STRIPS AND FRIEZES FOR

PARQUET FLOORING , NOT ASSEMBLED )
CONTINUOUSLY SHAPED ( TONGUED , GROOVED,
REBATED, CHAMFERED , V-JOINTED, BEADED,
MOULDED , ROUNDED OR THE LIKE) ALONG ANY
OF ITS EDGES OR FACES, WHETHER OR NOT
PLANED , SANDED OR END - JOINTED
4409 10 - Coniferous :
4409 10 10 --- Planed, tongued, grooved, rebated, kg. 10% -
chamfered, V-jointed, and the like but not
further moulded
4409 10 20 --- Beadings, and mouldings (including kg. 10% -
moulded, skirting and other moulded boards)
4409 10 90 --- Other kg. 10% -
- Non-coniferous
4409 21 00 -- Of bamboo kg. 10% -
4409 22 00 -- Of tropical wood kg. 10% -
4409 29 -- Other:
4409 29 10 --- Planed, tongued, grooved, rebated, chamfered, kg. 10% -
V-jointed, and the like but not further moulded
4409 29 20 --- Beadings and mouldings (including moulded kg. 10% -
(1) (2) (3) (4) (5)

skirting and other moulded boards)
4409 29 90 --- Other kg. 10% -
4410 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 --- Plain particle boards kg. 10% -
4410 11 20 --- Insulation board and hardboard kg. 10% -
4410 11 30 --- Veneered particle board, not having decorative kg. 10% -
veneers on any face
4410 11 90 --- Others kg. 10% -
4410 12 -- Oriented strand board (OSB):
4410 12 10 --- Unworked or not further worked than sanded kg. 10% -
4410 12 90 --- Other kg. 10% -
4410 19 00 -- Other kg. 10% -
4410 90 - Other:
4410 90 10 --- Plain particle board kg. 10% -
4410 90 20 --- Insulation board and hard board kg. 10% -
4410 90 30 --- Veneered particle board, not having decorative kg. 10% -
veneers on any face
4410 90 40 --- Of Coir kg. 10% -
4410 90 50 --- Of jute fibre kg. 10% -
4410 90 90 --- Other kg. 10% -
4411 FIBRE BOARD OF WOOD OR OTHER LIGNEOUS

MATERIALS, WHETHER OR NOT BONDED WITH RESINS
OR OTHER ORGANIC SUBSTANCES
- Medium density fibre board (MDF):
4411 12 00 -- Of a thickness not exceeding 5mm kg. 10% -
4411 13 00 -- Of a thickness exceeding 5mm but not exceeding kg. 10% -
9mm
4411 14 00 -- Of a thickness exceeding 9mm kg. 10% -
- Other:
4411 92 -- Of a density exceeding 0.8 gm/cm3 :
--- Not mechanically worked or surface covered:
4411 92 11 ---- Hardboard kg. 10% -
4411 92 19 ---- Other kg. 10% -
(1) (2) (3) (4) (5)

--- Other:
4411 92 21 ---- Hardboard kg. 10% -
4411 92 29 ---- Other kg. 10% -
4411 93 -- Of a density exceeding 0.5 gm/cm 3 but not
exceeding0.8 gm/cm 3 :
4411 93 11 ---- Insulation board kg. 10% -
4411 93 19 ---- Other kg. 10% -
--- Other:
4411 93 29 ---- Other kg. 10% -
4411 94 -- Of a density not exceeding 0.5 gm/cm 3 :
4411 94 19 ---- Other kg. 10% -
--- Other:
4411 94 22 ---- Of Coir kg. 10% -
4411 94 23 ---- Of jute fibre kg. 10% -
4411 94 29 ---- Other kg 10% -
4412 PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED

WOOD
4412 10 00 - Of bamboo m3 10% -
- 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 :
4412 31 10 --- Decorative plywood m3 10% -
4412 31 20 --- Tea chest panels or shooks, packed in sets m3 10% -
4412 31 30 --- Other tea chest panels m3 10% -
4412 31 40 --- Marine and aircraft plywood m3 10% -
4412 31 50 --- Cuttings and trimmings of plywood of width not m3 10% -
exceeding 5cm
4412 31 90 --- Other m3 10% -
4412 33 -- Other, with at least one outer ply of non-
coniferous wood of the species alder (Alnus
spp.), ash (Fraxinus spp.), beech (Fagus spp.),
birch (Betula spp.), cherry (Prunus spp.),
chestnut (Castanea spp.), elm (Ulmus spp.),
eucalyptus (Eucalyptus spp.), hickory (Carya
spp.), horse chestnut (Aesculus spp.), lime (Tilia
spp.), maple (Acer spp.), oak (Quercus spp.),
plane tree (Platanus spp.), poplar and aspen
(1) (2) (3) (4) (5)

(Populus spp.), robinia (Robinia spp.), tulipwood
(Liriodendron spp.) or walnut (Juglans spp.):
4412 33 20 --- Tea chest panels, shooks whether or not packed m3 10% -
in sets
4412 33 40 --- Cutting and trimmings of plywood of width not m3 10% -

exceeding 5 cm
4412 33 90 --- Other m3 10% -
4412 34 -- Other, with at least one outer ply of non-
coniferous wood not specified under sub-heading
4412 33:
in sets
exceeding 5 cm
4412 34 90 --- Other m3 10% -
4412 39 -- Other, with both outer plies of coniferous wood:
in sets
exceeding 5 cm
4412 39 90 --- Other m3 10% -
- Laminated veneered lumber (LVL):
4412 41 00 -- With at least one outer ply of tropical wood m3 10% -
4412 42 00 -- Other, with at least one outer ply of non-coniferous m3 10% -
wood
4412 49 00 -- Other, with both outer plies of coniferous wood m3 10% -
- Blockboard, laminboard and battenboard:
4412 51 00 -- With at least one outer ply of tropical wood m3 10% -
4412 52 00 -- Other, with at least one outer ply of non-coniferous m3 10% -
wood
-
4412 59 00 -- Other, with both outer plies of coniferous wood m3 10%
- Other:
4412 91 -- With at least one outer ply of tropical wood:
in sets
exceeding 5 cm
4412 91 90 --- Other m3 10% -
4412 92 -- Other, with at least one outer ply of non-coniferous
wood:
4412 92 10 --- Decorative plywood 10% -
4412 92 20 --- Tea chest panels, shooks whether or not packed in sets 10% -
in sets
exceeding 5 cm
4412 92 90 --- Other m3 10% -
4412 99 -- Other, with at least one outer ply of coniferous
wood:
4412 99 20 --- Tea chest panels, shooks whether or not packed in sets m 3
10% -
exceeding 5 cm
4412 99 90 --- Other m3 10% -
4413 00 00 D ENSIFIED WOOD, IN BLOCKS , PLATES, STRIPS , kg. 10% -

OR PROFILE SHAPES
4414 WOODEN FRAMES FOR PAINTINGS, PHOTOGRAPHS , kg. 10% -

MIRRORS OR SIMILAR OBJECTS
4414 10 00 - Of tropic wood kg. 10% -
4414 90 00 - Other kg. 10% -
4415 PACKING CASES, BOXES, CRATES, DRUMS AND
SIMILAR PACKINGS, OF WOOD; CABLE - DRUMS OF

WOOD; PALLETS, BOX PALLETS AND OTHER LOAD
BOARDS, OF WOOD; PALLET COLLARS OF WOOD
4415 10 00 - Cases, boxes, crates, drums and similar u 10% -
packings; cable-drums
4415 20 00 - Pallets, box pallets and other load boards; u 10% -
pallet collars
4416 CASKS, BARRELS , VATS, TUBS AND OTHER

COOPERS ’ PRODUCTS AND PARTS THEREOF , OF
WOOD, INCLUDING STAVES
4416 00 - Casks, barrels, vats, tubs and other coopers’
products and parts thereof, of wood, including
staves:
4416 00 10 --- Casks, barrels, vats and tubs kg. 10% -
4416 00 20 --- Other coopers‘ products kg. 10% -
--- Parts (of wood):
4416 00 91 ---- Riven or sawn staves of wood not further kg. 10% -
prepared
4416 00 99 ---- Other kg. 10% -
4417 00 00 TOOLS, TOOL BODIES , TOOL HANDLES , BROOM OR kg. 10% -

BRUSH BODIES AND HANDLES , OF WOOD; BOOT OR
SHOE LASTS AND TREES, OF WOOD
4418 B UILDERS ’ JOINERY AND CARPENTRY OF WOOD,

INCLUDING CELLULAR WOOD PANELS, ASSEMBLED
FLOORING PANELS, SHINGLES AND SHAKES
- Windows, french-windows and their frames:
4418 19 00 -- Other kg. 10% -
- Doors and their frames and thresholds:
4418 21 -- Of tropical wood:
4418 21 10 --- Flush doors kg. 10% -
4418 21 20 --- Frames and thresholds of flush doors kg. 10% -
4418 21 90 --- Other kg. 10% -
4418 29 -- Other:
4418 29 10 --- Flush doors
4418 29 20 --- Frames and thresholds of flush doors kg. 10% -
4418 29 90 --- Other kg. 10% -
4418 30 00 - Posts and beams other than products of sub-heading kg. 10% -
4418 81 to 4418 89
4418 40 00 - Shuttering for concerete constructional work kg. 10% -
4418 50 00 - Shingles and shakes kg. 10% -
- Assembled flooring panels:

4418 73 00 -- Of bamboo or with at least the top layer (wear kg. 10% -
layer) of bamboo
4418 74 00 -- Other, for mosaic floors kg. 10% -
4418 75 00 -- Other, multilayer kg. 10% -
4418 79 00 -- Other kg. 10% -
- Engineered structural timber products:
4418 81 00 -- Glue-laminated timber (glulam) kg. 10% -
4418 82 00 -- Cross-laminated timber (CLT or X-lam) kg. 10% -
4418 83 00 -- I beams kg. 10% -
4418 89 00 -- Other kg. 10% -
- Other:
4418 91 00 -- Of bamboo kg. 10% -
4418 92 00 -- Cellular wood panels kg. 10% -
4418 99 00 -- Other kg. 10% -
4419 TABLEWARE AND KITCHENWARE, OF WOOD
- Of bamboo:
4419 11 00 -- Bread boards, chopping boards and similar boards kg. 10% -
4419 12 00 -- Chopsticks kg. 10% -
4419 19 00 -- Other kg. 10% -
4419 20 00 - of tropical wood kg. 10% -
4419 90 - Other:
4419 90 10 --- Bread boards, chopping boards and similar boards kg. 10% -
4419 90 20 --- Chopsticks kg. 10% -
4419 90 90 --- Other kg. 10% -
4420 WOOD MARQUETRY AND INLAID WOOD; CASKETS AND

CASES FOR JEWELLERY OR CUTLERY, AND SIMILAR
ARTICLES, OF WOOD; STATUETTES AND OTHER
ORNAMENTS , OF WOOD; WOODEN ARTICLES OF
FURNITURE NOT FALLING IN C HAPTER 94
- Statuettes and other ornaments, of wood:
44 20 19 00 -- Other kg. 10% -
4420 90 - Other :
4420 90 10 --- Wood marquetry and inlaid wood kg. 10% -
4420 90 90 --- Other kg. 10% -
4421 OTHER ARTICLES OF WOOD

4421 10 00 - Clothes hangers kg. 10% -
4421 20 00 - Coffins kg. 10% -
- Other:
4421 91 -- Of bamboo:
--- Spools, cops, bobbins, sewing thread reels and
the like of turned wood:
4421 91 11 ---- For cotton machinery kg. 10% -
4422 91 12 ---- For jute machinery kg. 10% -
4423 91 13 ---- For silk regenerated and synthetic fibre machinery kg. 10% -
4424 91 14 ---- For other machinery kg. 10% -
4421 91 19 ---- Other kg. 10% -
4421 91 20 --- Wood Paving Blocks kg. 10% -
4421 91 30 --- Match splints kg. 10% -
4421 91 40 --- Pencil slats kg. 10% -
4421 91 50 --- Parts of wood, namely oars, paddles and rudders kg. 10% -
for ships, boats and other similarfloating structures
4421 91 60 --- Parts of domestic decorative articles used as kg. 10% -
tableware and kitchenware
4421 91 70 --- Articles of densified wood not included or kg. 10% -
specified elsewhere
4421 91 90 --- Other kg. 10% -
4421 99 -- Other:
--- Spools, cops, bobbins, sewing thread reels
and the like of turned wood:
4421 99 11 ---- For cotton machinery kg. 10% -
4421 99 12 ---- For jute machinery kg. 10% -
4421 99 13 ---- For silk regenerated and synthetic fibre machinery kg. 10% -
4421 99 14 ---- For other machinery kg. 10% -
4421 99 19 ---- Other kg. 10% -
4421 99 20 --- Wood Paving Blocks kg. 10% -
4421 99 30 --- Match splints kg. 10% -
4421 99 40 --- Pencil slats kg. 10% -
4421 99 50 --- Parts of wood, namely oars, paddles and rudders kg. 10% -
for ships, boats and other similarfloating structures
4421 99 60 --- Parts of domestic decorative articles used as kg. 10% -
tableware and kitchenware
4421 99 70 --- Articles of densified wood not included or kg. 10% -
specified elsewhere
4421 99 90 --- Other kg. 10% -
CHAPTER 45
Cork and articles of cork
NOTE :
This Chapter does not cover :
(a) footwear or parts of footwear of Chapter 64;
(b) headgear or parts of headgear of Chapter 65; or
(c) articles of Chapter 95 (for example, toys, games, sports requisites).

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
4501 NATURAL CORK, RAW OR SIMPLY SDF KSDF
JKLSD PREPARED; WASTE CORK; CRUSHED,
GRANULATED OR GROUND CORK
4501 10 00 - Natural cork, raw or simply prepared kg. 10% -
4501 90 00 - Other kg. 10% -
4502 00 00 NATURAL CORK, DEBACKED OR ROUGHLY SQUARED, kg. 10% -

OR IN RECTANGULAR (INCLUDING SQUARE) BLOCKS ,
PLATES, SHEETS OR STRIP ( INCLUDING SHARP - EDGED
BLANKS FOR CORKS OR STOPPERS )
4503 ARTICLES OF NATURAL CORK

4503 10 00 - Corks and stoppers kg. 10% -
4503 90 - Other :
4503 90 10 --- Shuttlecock cork bottom kg. 10% -
4503 90 90 --- Other kg. 10% -
4504 AGGLOMERATED CORK (WITH OR WITHOUT A

BINDING SUBSTANCE) AND ARTICLES OF
AGGLOMERATED CORK
4504 10 - Blocks, plates, sheets and strip; tiles of any
shape; solid cylinders, including discs :
4504 10 10 --- Sheets kg. 10% -
4504 10 20 --- Slabs kg. 10% -
4504 10 90 --- Other kg. 10% -
4504 90 00 - Other kg. 10% -
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, rattan, 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 non-wovens,
human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.
(a) wall coverings of heading 4814;
(b) twine, cordage, ropes or cables, plaited or not (heading 5607);
(c) footwear or headgear or parts thereof of Chapter 64 or 65;
(d) vehicles or bodies for vehicles of basketware (Chapter 87); or
(e) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings).
3. For the purposes of heading 4601, the expression ―plaiting materials, plaits and similar products of
plaiting materials, bound together in parallel strands‖ means plaiting materials, plaits and similar products
of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the
binding materials are of spun textile materials.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
4601 P LAITS AND SIMILAR PRODUCTS OF PLAITING
MATERIALS, WHETHER OR NOT ASSEMBLED INTO STRIPS
; PLAITING MATERIALS, PLAITS AND SIMILAR PRODUCTS
OF PLAITING MATERIALS , BOUND TOGETHER IN
PARALLEL STRANDS OR WOVEN, IN SHEET FORM,
WHETHER OR NOT BEING FINISHED ARTICLES (FOR
EXAMPLE, MATS, MATTING, SCREENS)
- Mats, matting and screens of vegetable materials :
4601 21 00 -- Of bamboo kg. 10% -
4601 22 00 -- Of rattan kg. 10% -
4601 29 00 -- Other kg. 10% -
- Other
4601 92 00 -- Of bamboo kg. 10% -
4601 93 00 -- Of rattan kg. 10% -
4601 94 00 -- Of other vegetable materials kg. 10% -
(1) (2) (3) (4) (5)

4601 99 00 -- Other kg. 10% -
4602 BASKETWORK, WICKERWORK AND OTHER ARTICLES, MADE

DIRECTLY TO SHAPE FROM PLAITING MATERIALS OR MADE
UP FROM GOODS OF HEADING 46 01; ARTICLES OF LOOFAH
- Of vegetable materials :
4602 11 00 -- Of bamboo kg. 10% -
4602 12 00 -- Of rattan kg. 10% -
4602 19 -- Other : kg. 10% -
--- Of palm leaves :
4602 19 11 ---- Baskets kg. 10% -
4602 19 19 ---- Other kg. 10% -
4602 19 90 --- Other kg. 10% -
SECTION-X CHAPTER-47
SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED
(WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD
AND ARTICLES THERE OF
CHAPTER 47
Pulp of wood or of other fibrous cellulosic material; recovered
(waste and scrap) paper or paperboard
NOTE :
For the purposes of heading 4702, the expression ―chemical wood pulp, dissolving grades‖ means
chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood
pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing
18% sodium hydroxide (NaOH) at 20oC, and for sulphite wood pulp an ash content that does not
exceed 0.15% by weight.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
4701 00 00 MECHANICAL WOOD PULP kg. 5% -
4702 00 00 CHEMICAL WOOD PULP, DISSOLVING GRADES kg. 5% -
4703 CHEMICAL WOOD PULP, SODA OR SULPHATE,

OTHER THAN DISSOLVING GRADES
- Unbleached :
4703 11 00 -- Coniferous kg . 5% -
- Semi-bleached or bleached :
4703 21 00 -- Coniferous kg. 5% -
4704 CHEMICAL WOOD PULP, SULPHITE, OTHER THAN

DISSOLVING GRADES
- Unbleached :
4704 11 00 -- Coniferous kg. 5% -
- Semi-bleached or bleached :
4704 21 00 -- Coniferous kg. 5% -
4704 29 00 -- Non-coniferous kg 5% -
(1) (2) (3) (4) (5)

4705 00 00 WOOD PULP OBTAINED BY A COMBINATION OF kg. 5% -
MECHANICAL AND CHEMICAL PULPING PROCESSES
4706 PULPS OF FIBRES DERIVED FROM RECOVERED

(WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF
OTHER FIBROUS CELLULOSIC MATERIAL
4706 10 00 - Cotton linters pulp kg. 5% -
4706 20 00 - Pulps of fibres derived from recovered kg. 5% -
(waste and scrap) paper or paperboard
4706 30 00 - Other, of bamboo kg. 5% -
- Other :
4706 91 00 -- Mechanical kg. 5% -
4706 92 00 -- Chemical kg. 5% -
4706 93 00 - - Obtained by a combination of mechanical kg. 5% -
and chemical processes
4707 RECOVERED (WASTE AND SCRAP) PAPER OR

PAPERBOARD
4707 10 00 - Unbleached kraft paper or paperboard or kg. 10% -
corrugated paper or paperboard
4707 20 00 - Other paper or paperboard made mainly of kg. 10% -
bleached chemical pulp, not coloured in
the mass
4707 30 00 - Paper or paperboard made mainly of kg. 10% -
mechanical pulp (for example, newspapers,
journals and similar printed matter)
4707 90 00 - Other, including unsorted waste and scrap kg. 10% -
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 3212;
(c) perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);
(d) paper or cellulose wadding impregnated, coated or covered with soap or detergent
(heading 3401), or with polishes, creams or similar preparations (heading 3405);
(e) sensitised paper or paperboard of headings 3701 to 3704;
(f) paper impregnated with diagnostic or laboratory reagents (heading 3822);
(g) paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated
or covered with a layer of plastics, the latter consituting more than half the total thickness, or
articles of such materials, other than wall coverings of heading 4814 (Chapter 39);
(h) articles of heading 4202 (for example, travel goods);
(ij) articles of Chaper 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 6805) or paper or paperboard-backed mica
(heading 6814) (paper and paperboard coated with mica powder are, however, to be classified in
this Chapter);
(n) metal foil backed with paper or paperboard (generally XIV or Section XV);
(o) articles of heading 9209;
(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].
3. Subject to the provisions of Note 7, headings 4801 to 4805 include paper and paperboard
which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-
marking or surface sizing , and also paper, paperboard, cellulose wadding and webs of cellulose fibres,
coloured or marbled throughout the mass by any method. Except where heading 4803 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 vey lightly sized, having a surface roughness
Parker Print Surf (1 Mpa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2
and not more than 65 g/m2 and applies only to paper:
(a) in strips or rolls of a width exceeding 28 cm; or
(b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side
exceeding 15 cm in the unfolded state
5. For the purposes of heading 4802, 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:
(A) For paper or paperboard weighing not more than 150 g/m2 :
(a) containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process,
and
1. weighing not more than 80 g/m2 ; or
2. coloured throughout the mass; or
(b) containing more than 8% ash, and
1. weighing not more than 80 g/m2 ; or
2. coloured throughout the mass; or
(c) containing more than 3% ash and having a brightness of 60% or more ;or
(d) containing more than 3% but not more than 8% ash, having a brightness less than 60%, and a
burst index equal to or less than 2.5kPa. m2/g; or
(e) containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or
less than 2.5 kPa.m2/g.
(B) For paper or paperboard weighing more than 150 g/m2 :
(a) coloured throughout the mass; or
(b) having a brightness of 60% or more, and
1. a caliper of 225 micrometres (microns) or less, or
2. a caliper of more than 225 micrometres (microns) but not more than 508 micrometres
(microns) and an ash content more than 3%; or
(c) having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an
ash content more than 8%.
Heading 4802 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 4801 to 4811 are to be
classified under that one of such headings which occurs last in numerical order in this Schedule.
8. Headings 4803 to 4809, 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 purposes of heading 4814, the expression ―wall paper and similar wall coverings‖ applies
only to :
(a) paper in rolls, of a width of not less than 45 cm and not more than 160 cm suitable for wall or
ceiling decoration :
(i) grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for
example, with textile flock), whether or not coated or covered with transparent protective plastics;
(ii) with an uneven surface resulting from the incorporation of particles of wood, straw,
etc.;
(iii) coated or covered on the face side with plastics, the layer of plastics being grained,
embossed, coloured, design-printed or otherwise decorated; or
(iv) covered on the face side with plaiting material, whether or not bound together in parallel
strands or woven;
(b) borders and friezes, of paper, treated as above whether or not in rolls, suitable for wall or
ceiling decoration;
(c) wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up
a scene, design or motif when applied to a wall.
Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings,
are to be classified in heading 4823.
10. Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or
perforated.
11. Heading 4823 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar
machines and paper lace.
12. Except for the goods of heading 4814 or 4821 , paper, paperboard, cellulose wadding and
articles thereof, printed with motifs, characters or pictorial representations, which are not merely
subsidiary to the primary use of the goods, fall in Chapter 49.
SUB-HEADING NOTES :
1. For the purposes of sub-headings 4804 11 and 4804 19, ―Kraft-liner‖ means machine-finished or
machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre content
consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115
g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly
interpolated or extrapolated equivalent for any other weight.
Weight g/m2 Minimum Mullen bursting strength (kPa)

115 393
125 417
200 637
300 824
400 961
2. For the purposes of sub-headings 4804 21 and 4804 29, ―sack kraft paper‖ means machine-
finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained
by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than
115 g/m2 and meeting one of the following sets of specifications :
(a) having a Mullen burst index of not less than 3.7 kPa m2/g and a stretch factor of more than
4.5% in the cross direction and of more than 2% in the machine direction.
(b) having minimum for tear and tensile as indicated in the following table or the linearly
interpolated equivalent for any other weight :
Weight g/m2 Minimum tear mN Minium tensile kN/m

Machine Machine Cross Machine
direction direction plus direction direction plus
cross 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 sub-heading 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 a mechanical and chemical pulping processes, and having a CMT 2
30 (corrugated Medium
Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m at 50 % relative humidity
0
at 23 C.
4. Sub-heading 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a combination
of a mechanical and chemical pulping processes, weighing 130 g/m2 or more, and having a CMT 30
(Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m2 at
50% relative humidity, at 230 C.
5. Sub-headings 4805 24 and 4805 25 cover paper and paperboard made wholly or mainly of pulp of
recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or
of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of
not less than 2 kPa.m2/g.
6. For the purposes of sub-heading 4805 30, ―sulphite wrapping paper‖ means machine-glazed paper, of
which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical
sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than
1.47 kPa. m2/g.
7. For the purposes of sub-heading 4810 22, ―light-weight coated paper‖ means paper, coated on both
sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a
base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a
mechanical process.
"Supplementary Notes:
Nothwithstanding anything contained in Note 12, if paper and paper products of heading 4811, 4816 or
4820 are printed with any character, name, logo, motif or format, they shall remain classified under the
respective headings as long as such products are intended to be used for futher printing or writing."

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
4801 - NEWSPRINT, IN ROLLS OR SHEETS
4801 00 - Newsprint, in rolls or sheets :
4801 00 10 --- Glazed kg. 10% -
4801 00 90 --- Other kg. 10% -
4802 UNCOATED PAPER AND PAPERBOARD, OF A KIND USED

F OR WRI TING , P RI NTI NG OR O THER GRAP HIC
PURPOSES, AND NON-PERFORATED PUNCH CARD AND
PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR
(INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER
THAN PAPER OF HEADING 4801 OR 4803; HAND-
MADE PAPER AND PAPERBOARD
4802 10 - Hand-made paper and paperboard :
4802 10 10 --- Paper kg. 10% -
4802 10 20 --- Paperboard kg. 10% -
4802 20 - Paper and paperboard of a kind used as a
base for photo-sensitive, heat-sensitive or
electro-sensitive paper or paperboard :
4802 20 10 --- Photographic base paper, uncoated kg. 10% -
4802 20 90 --- Other kg. 10% -
4802 40 00 - Wall paper base kg. 10% -
- 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 :
(1) (2) (3) (4) (5)

4802 54 -- Weighing less than 40 g/m2 :
4802 54 10 --- India Paper kg. 10% -
4802 54 20 --- Litho and offset paper kg. 10% -
4802 54 30 --- Duplicating paper kg. 10% -
4802 55 20 --- Drawing paper kg. 10% -
4802 55 40 --- Account book paper kg. 10% -
4802 55 50 --- Bank, bond and cheque paper kg. 10% -
4802 55 60 --- Currency note paper kg. 10% -
4802 55 70 --- Paper for security printing, currency paper, kg. 10% -
stamp paper
4802 55 90 --- Other kg. 10% -
4802 56 -- Weighing 40 g/m2 or more but not more than 150
g/m2, in sheets with one side not exceeding 435
mm and the other side not exceeding 297 mm in
the unfolded state :
4802 56 20 --- Drawing paper kg. 10% -
stamp paper
4802 56 90 --- Other kg. 10% -
4802 57 -- Other, weighing 40 g/m2 or more but not
more than 150 g/m2 :
4802 57 20 --- Drawing paper kg. 10% -
stamp paper
4802 57 90 --- Other kg. 10% -
4802 58 -- Weighing more than 150 g/m2 :
4802 58 20 --- Drawing paper kg. 10% -
stamp paper
4802 58 90 --- Other kg. 10% -
(1) (2) (3) (4) (5)

- Other paper and paperboard, of which more
than 10% by weight of the total fibre content
consists of fibres obtained by a mechanical
or chemi-mechanical process :
4802 61 -- In rolls :
4802 61 10 --- Drawing paper kg. 10% -
4802 61 20 --- Poster paper kg. 10% -
4802 61 30 --- Printing paper dyed or marbled in mass kg. 10% -
4802 61 50 --- Automatic data processing machine paper kg. 10% -
stamp paper
4802 61 90 --- Other kg. 10% -
4802 62 -- In sheets with one side not exceeding 435 mm
and the other side not exceeding 297 mm in the
unfolded state :
4802 62 10 --- Drawing paper kg. 10% -
4802 62 20 --- Poster paper kg. 10% -
stamp paper
4802 62 90 --- Other kg. 10% -
4802 69 -- Other :
4802 69 10 --- Drawing paper kg. 10% -
4802 69 20 --- Poster paper kg. 10% -
stamp paper
4802 69 90 --- Other kg. 10% -
4803 - TOILET OR FACIAL TISSUE STOCK, TOWEL OR NAPKIN

STOCK AND SIMILAR PAPER OF A KIND USED FOR
HOUSEHOLD OR SANITARY PURPOSES, CELLULOSE
WADDING AND WEBS OF CELLULOSE FIBRES, WHETHER
OR N OT C RE P E D, C RI NK LE D , E M B OS S E D,
P ERF OR ATED , S URFACE - C OLOU RED , SU RFACE -
DECORATED OR PRINTED, IN ROLLS OR SHEETS
4803 00 - Toilet or facial tissue stock, towel or napkin
stock and similar paper of a kind used for
household or sanitary purposes, cellulose
wadding and webs of cellulose fibres, whether
(1) (2) (3) (4) (5)

or not creped, crinkled, embossed, perforated,
surface- coloured, surface-decorated or
printed, in rolls or sheets :
4803 00 10 --- In commercial sizerolls of a width 36 cm kg. 10% -
and above
4803 00 90 --- Other kg. 10% -
4804 UNCOATED KRAFT PAPER AND PAPERBOARD, IN

ROLLS OR SHEETS, OTHER THAN THAT OF HEADING
4802 OR 4803
- Kraftliner :
4804 11 00 -- Unbleached kg. 10% -
4804 19 00 -- Other kg. 10% -
- Sack kraft paper :
4804 21 00 -- Unbleached kg. 10% -
4804 29 00 -- Other kg. 10% -
- Other kraft paper and paperboard weighing
150 g/m2 or less:
4804 31 00 -- Unbleached kg. 10% -
4804 39 00 -- Other kg. 10% -
- Other kraft paper and paperboard weighing more
than 150 g/m2 but less than 225 g/m2:
4804 41 00 -- Unbleached kg. 10% -
4804 42 00 -- Bleached uniformly throughout the mass kg. 10% -
and of which more than 95% by weight of
the total fibre content consists of wood fibres
obtained by a chemical process
4804 49 00 -- Other kg. 10% -
- Other kraft paper and paperboard weighing
225 g/m2 or more :
4804 51 00 -- Unbleached kg. 10% -
and of which more than 95% by weight of the
total fibre content consists of wood fibres
obtained by a chemical process
4804 59 00 -- Other kg. 10% -
4805 O THER UNCOATED PAPER AND PAPERBOARD , IN

ROLLS OR SHEETS , NOT FURTHER WORKED OR
PROCESSED THAN AS SPECIFIED IN NOTE 3 TO THIS
CHAPTER
- Fluting paper :
4805 11 00 -- Semi-chemical fluting paper kg. 10% -
4805 12 00 -- Straw fluting paper kg. 10% -
4805 19 00 -- Other kg. 10% -
(1) (2) (3) (4) (5)

- Testliner (recycled 2 liner board) :
4805 24 00 -- Weighing 150 g/m or less 2
kg. 10% -
4805 25 00 -- Weighing more than 150 g/m kg. 10% -
`4805 30 00 - Sulphite wrapping paper kg. 10% -
4805 40 00 - Filter paper and paperboard kg. 10% -
4805 50 00 - Felt paper and paperboard kg. 10% -
- Other : 2
4805 91 00 -- Weighing 150 g/m or less 2 kg. 10% -
4805 92 00 -- Weighing more than 150 g/m but less kg. 10% -
2
than 225 g/m 2
4805 93 00 -- Weighing 225 g/m or more kg. 10% -
4806 VEGETABLE PARCHMENT, GREASEPROOF PAPERS,

TRACING PAPERS AND GLASSINE AND OTHER GLAZED
TRANSPARENT OR TRANSLUCENT PAPERS, IN ROLLS
OR SHEETS
4806 10 00 - Vegetable parchment kg. 10% -
4806 20 00 - Greaseproof papers kg. 10% -
4806 30 00 - Tracing papers kg. 10% -
4806 40 - Glassine and other glazed transparent or
translucent papers :
4806 40 10 --- Glassine papers kg. 10% -
4806 40 90 --- Other kg. 10% -
4807 C OMPOSITE PAPER AND PAPERBOARD (MADE BY

STICKING FLAT LAYERS OF PAPER OR PAPERBOARD
TOGETHER WITH AN ADHESIVE ), NOT SURFACE-
COATED OR IMPREGNATED , WHETHER OR NOT
INTERNALLY REINFORCED, IN ROLLS OR SHEETS
4807 00 - Composite paper and paperboard (made by
sticking flat layers of paper or paperboard
together with an adhesive), not surface-coated
or impregnated, whether or not internally
reinforced, in rolls or sheets :
4807 00 10 --- Straw paper and other straw board, whether kg. 10% -
or not covered with paper other than
straw paper
4807 00 90 --- Other kg. 10% -
4808 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 4803
(1) (2) (3) (4) (5)

4808 10 00 - Corrugated paper and paperboard, whether kg. 10% -
or not perforated
4808 40 - Kraft paper, creped or crinkled, whether or not
embossed
or Perforated:
4808 40 10 - - - Sack kraft paper, creped or crinkled, whether or kg. 10% -
not embossed or perforated
4808 40 90 - - - Other kraft paper, creped or crinkled, whether or kg. 10% -
not embossed or perforated
4808 90 00 - Other kg. 10% -
4809 C ARBON 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 kg. 10% -
4809 90 00 - Other kg. 10% -
4810 PAPER AND PAPERBOARD, COATED ON ONE OR BOTH

SIDES WITH KAOLIN (C HINA CLAY) OR OTHER
INORGANIC SUBSTANCES , WITH OR WITHOUT A
BINDER, AND WITH NO OTHER COATING, WHETHER
OR NOT SURFACE - COLOURED, SURFACE-DECORATED
OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING
SQUARE) SHEETS, OF ANY SIZE
- Paper and paperboard of a kind used for writing,
printing or other graphic purposes, not
containing fibres obtained by a mechanical or
chemi-mechanical process or of which not more
than 10% by weight of the total fibre content
consists of such fibres :
4810 13 -- In rolls :
4810 13 10 --- Imitation art paper kg. 10% -
4810 13 20 --- Art paper kg. 10% -
4810 13 30 --- Chrome paper or paperboard kg. 10% -
4810 13 90 --- Other kg. 10% -
4810 14 -- In sheets with one side not exceeding 435 mm
and the other side not exceeding 297 mm in the
unfolded state :
4810 14 20 --- Art paper kg. 10% -
4810 14 90 --- Other kg. 10% -
4810 19 -- Other :
(1) (2) (3) (4) (5)

4810 19 20 --- Art paper kg. 10% -
4810 19 90 --- Other kg. 10% -
- 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 kg. 10% -
4810 29 00 -- Other kg. 10% -
- Kraft paper and paperboard, other than that of
a kind used for writing, printing or other graphic
purposes :
total fibre content consists of wood fibres obtained
by a chemical process, and weighing 150 g/m2
or less
total fibre content consists of wood fibres
obtained by a chemical process, and weighing
more than 150 g/m2
4810 39 -- Other :
4810 39 10 --- Insulating paper kg. 10% -
4810 39 20 --- Electric insulating press board kg. 10% -
4810 39 30 --- Insulation boards (homogenous) kg. 10% -
4810 39 90 --- Other kg. 10% -
- Other paper and paperboard :
4810 92 00 -- Multi-ply kg. 10% -
4810 99 00 -- Other kg. 10% -
4811 PAPER, PAPERBOARD, CELLULOSE WADDING AND

WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED,
C OV E RE D, S UR FAC E - C OL O URE D , S URFAC E -
DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR
(INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER
THAN GOODS OF THE KIND DESCRIBED IN HEADING
4803, 4809 OR 4810
4811 10 00 - Tarred, bituminised or asphalted paper and kg. 10% -
paperboard
- Gummed or adhesive paper and paperboard :
4811 41 00 -- Self-adhesive kg. 10% -
4811 49 00 -- Other kg. 10% -
(1) (2) (3) (4) (5)

- Paper and paperboard, coated, impregnated or
covered with plastics (excluding adhesives) :
4811 51 - - Bleached weighing more than 150 g/m2:
4811 51 10 - - - Aseptic packaging paper kg. 10% -
4811 51 90 - - - Other kg. 10% -
4811 59 - - Other:
4811 59 10 - - - Aseptic packaging paper kg. 10% -
4811 59 90 - - - Other kg. 10% -
4811 60 00 - Paper and paperboard, coated, impregnated kg. 10% -
or covered with wax, paraffin wax, stearine,
oil or glycerol
4811 90 - Other paper, paperboard, cellulose wadding and
webs of cellulose fibres :
--- Handmade paper and paperboard, rules, lined
or squared but not otherwise printed; chromo and
art paper, coated, building board of paper or
pulp, impregnated; chromo board; raw base
paper for sensitising, coated; surface marbled
paper; leather board and imitation leather board;
and matrix board :
4811 90 11 ---- Handmade paper and paperboard, rules, kg. 10% -
lined or squared but not otherwise printed
4811 90 12 ---- Chromo and art paper, coated kg. 10% -
4811 90 13 ---- Building board of paper or pulp, impregnated kg. 10% -
4811 90 14 ---- Chromo board kg. 10% -
4811 90 15 ---- Raw base paper for sensitising, coated kg. 10% -
4811 90 16 ---- Surface marbled paper kg. 10% -
4811 90 17 ---- Leather board and imitation leather board kg. 10% -
4811 90 18 ---- Matrix board kg. 10% -
--- Other :
4811 90 91 ---- Grape guard paper kg. 10% -
4811 90 93 ---- Thermal paper for fax machines kg. 10% -
4811 90 94 ---- Thermal paper in jumbo rolls (size 1 mt and kg. 10% -
above in width and 5,000 mt and above
in length)
4811 90 99 ---- Other kg. 10% -
4812 00 00 FILTER BLOCKS, SLABS AND PLATES, OF PAPER PULP kg. 10% -
4813 CIGARETTE PAPER, WHETHER OR NOT CUT TO SIZE

OR IN THE FORM OF BOOKLETS OR TUBES
4813 10 00 - In the form of booklets or tubes kg. 10% -
4813 20 00 - In rolls of a width not exceeding 5 cm kg. 10% -
4813 90 - Other :
4813 90 10 --- Cigarette paper in bulk, or in sheets kg. 10% -
(1) (2) (3) (4) (5)

4813 90 90 --- Other kg. 10% -
4814 WALLPAPER AND SIMILAR WALL COVERINGS; WINDOW

TRANSPARENCIES OF PAPER
4814 20 00 - Wallpaper and similar wall coverings, kg. 10% -
consisting of paper coated or covered,
on the face side, with a grained, embossed,
coloured, design-printed or otherwise
decorated layer of plastics
4814 90 00 - Other kg. 10% -
4815 00 00 OMITTED
4816 C ARBON - PAPER , SELF - COPY PAPER AND OTHER

COPYING OR TRANSFER PAPERS (OTHER THAN THOSE
OF HEADING 4809), DUPLICATOR STENCILS AND
OFFSET PLATES, OF PAPER, WHETHER OR NOT PUT
UP IN BOXES
4816 20 - Self-copy paper :
4816 20 10 --- Duplicating paper, cut to size kg. 10% -
4816 20 20 --- Paper for fax machine kg. 10% -
4816 20 90 --- Other kg. 10% -
4816 90 - Other :
4816 90 10 --- Other copying or transfer papers kg. 10% -
(excluding printed transfer) cut to size
whether or not put up in boxes
4816 90 20 --- Calculating machine paper in rolls and strips kg. 10% -
not exceeding 15 cm in width
4816 90 90 --- Other kg. 10% -
4817 ENVELOPES, LETTER CARDS, PLAIN POSTCARDS AND

C OR RE S P ON D ENC E C AR DS , O F PA PE R O R
PAPERBOARD ; BOXES , POUCHES , WALLETS AND
WRITING COMPENDIUMS, OF PAPER OR PAPERBOARD,
CONTAINING AN ASSORTMENT OF PAPER STATIONERY
4817 10 00 - Envelopes kg. 10% -
4817 20 00 - Letter cards, plain postcards and kg. 10% -
correspondence cards
4817 30 - Boxes, pouches, wallets and writing
compendiums, of paper or paperboard,
containing an assortment of paper stationery:
4817 30 10 --- Writing blocks kg. 10% -
4817 30 90 --- Other kg. 10% -
(1) (2) (3) (4) (5)

4818 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, TABLE CLOTHS, SERVIETTES, BED
SHEETS AND SIMILAR HOUSEHOLD, SANITARY OR
HOSPITAL ARTICLES, ARTICLES OF APPAREL AND
CLOTHING ACCESSORIES, OF PAPER PULP, PAPER,
CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES
4818 10 00 - Toilet paper kg. 10% -
4818 20 00 - Handkerchiefs, cleansing or facial tissues and kg. 10% -
towels
4818 30 00 - Tablecloths and serviettes kg. 10% -
4818 50 00 - Articles of apparel and clothing accessories kg. 10% -
4818 90 00 - Other kg. 10% -
4819 CARTONS, BOXES, CASES, BAGS AND OTHER PACKING

CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE
WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES,
LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR
PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR
THE LIKE
4819 10 - Cartons, boxes and cases, of corrugated paper
or paperboard :
4819 10 10 --- Boxes kg. 10% -
4819 10 90 --- Other kg. 10% -
4819 20 - Folding cartons, boxes and cases, of non-
corrugated paper and paperboard :
4819 20 10 --- Cartons, boxes, cases, intended for the kg. 10% -
packing of match sticks
4819 20 20 --- Boxes kg. 10% -
4819 20 90 --- Other kg. 10% -
4819 30 00 - Sacks and bags, having a base of a width of kg. 10% -
40 cm or more
4819 40 00 - Other sacks and bags, including cones kg. 10% -
4819 50 - Other packing containers, including record sleeves :
4819 50 10 --- Made of corrugated paper or paperboard kg. 10% -
4819 50 90 --- Other kg. 10% -
4819 60 00 - Box files, letter trays, storage boxes and kg. 10% -
similar articles, of a kind used in offices,
shops or the like
4820 REGISTERS, ACCOUNT BOOKS, NOTE BOOKS, ORDER

B O OK S, R EC E IP T B O OK S , L E T TE R PA DS ,
(1) (2) (3) (4) (5)

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
PAPE RBOARD ; ALBUM S F OR SAM P LES OR F OR
COLLECTIONS AND BOOK COVERS, OF PAPER OR
PAPERBOARD
4820 10 - Registers, account books, note books, order
books, receipt books, letter pads, memorandum
pads, diaries and similar articles :
4820 10 10 --- Registers, account books kg. 10% -
4820 10 20 --- Letter pads kg. 10% -
4820 10 90 --- Other kg. 10% -
4820 20 00 - Exercise books kg. 10% -
4820 30 00 - Binders (other than book covers), folders kg. 10% -
and file covers
4820 40 00 - Manifold business forms and interleaved kg. 10% -
carbon sets
4820 50 00 - Albums for samples or for collections kg. 10% -
4820 90 - Other :
4820 90 10 --- Blotting papers cut to size kg. 10% -
4820 90 90 --- Other kg. 10% -
4821 P APER OR PAPERBOARD LABELS OF ALL KINDS,

WHETHER OR NOT PRINTED
4821 10 - Printed :
4821 10 10 --- Paper tags kg. 10% -
4821 10 20 --- Labels kg. 10% -
4821 10 90 --- Other kg. 10% -
4821 90 - Other :
4821 90 10 --- Labels kg. 10% -
4821 90 90 --- Other kg. 10% -
4822 BOBBINS, SPOOLS, COPS AND SIMILAR SUPPORTS OF

PAPER PULP, PAPER OR PAPERBOARD (WHETHER OR
NOT PERFORATED OR HARDENED)
4822 10 00 - Of a kind used for winding textile yarn kg. 10% -
4822 90 - Other :
4822 90 10 --- Paper tubes kg. 10% -
4822 90 90 --- Other kg. 10% -
4823 OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND

WEBS OF CELLULOSE FIBERS, CUT TO SIZE OR SHAPE;
OTHER ARTICLES OF PAPERPULP, PAPER, PAPERBOARD,
(1) (2) (3) (4) (5)

CELLULOSE WADDING OR WEBS OF CELLULOSE FIBERS
4823 20 00 - Filter paper and paperboard kg. 10% -
4823 40 00 - Rolls, sheets and dials, printed for self- kg. 10% -
recording apparatus
- Trays. dishes, plates, cups and the like, of paper
or paperboard:
4823 61 00 -- Of bamboo kg. 10% -
4823 69 00 -- Other kg. 10% -
4823 70 - Moulded or pressed article of paper pulp :
4823 70 10 --- Paper pulp moulded trays kg. 10% -
4823 70 20 --- Wood pulp board kg. 10% -
4823 70 30 --- Articles made of paper mache other than kg. 10% -
artware and moulded or pressed goods of
wood pulp
4823 70 90 --- Other kg. 10% -
4823 90 - Other :
--- Braille paper, cellulose in sole board or sheet;
packing and wrapping paper; paper for cigarette
filter tips; paper cone for loud speaker; patterns
made of papers for leather footwear, leather
garments and goods; patterns made of paper for
articles of apparel and clothing accessories,
products consisting of sheets of paper or paper-
board, impregnated, coated or covered with
plastics (including thermoset resins or mixtures
thereof or chemical formulations, contain-ing
melamine phenol or urea formaldehyde with or
without curing agents or catalysts), compressed
together in one or more operations; decorative
laminates :
4823 90 11 ---- Braille paper kg. 10% -
4823 90 12 ---- Cellulose in sole board or sheet kg. 10% -
4823 90 13 ---- Packing and wrapping paper kg. 10% -
4823 90 14 ---- Paper for cigarette filter tips kg. 10% -
4823 90 15 ---- Paper cone for loud speaker kg. 10% -
4823 90 16 ---- Patterns made of papers for leather kg. 10% -
footwear, leather garments and goods
4823 90 17 ---- Patterns made of paper for articles of kg. 10% -
apparel and clothing accessories
4823 90 18 ---- Products consisting of sheets of paper or kg. 10% -
paperboard, impregnated, coated or covered with
plastics (including thermoset resins or mixtures
thereof or chemical formulations containing
melamine, phenol or urea formaldehyde with or
without curing agents or catalysts), compressed
(1) (2) (3) (4) (5)

together in one or more operations
4823 90 19 ---- Decorative laminates kg. 10% -
--- Pre-punched cards; monotype and newstape
paper in strips with perforated edges, not
exceeding 15 cm in width; typewriting paper cut
to size and the like :
4823 90 21 ---- Pre-punched cards kg. 10% -
4823 90 22 ---- Monotype and newstape paper in strips kg. 10% -
with perforated edges, not exceeding 15cm
in width
4823 90 23 ---- Typewriting paper cut to size kg. 10% -
4823 90 30 --- Plain or embossed seals made of paper, kg. 10% -
laminated paper or paper gaskets
4823 90 90 --- Other kg. 20% -
Note: Cellophane Transparent Film (also known as Cellophane Transparent paper) - Attracts ADD vide
notification 94/2006-Cus. dt. 7.9.2006 Ch.39.
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 9023) ;
(c) playing cards or other goods of Chapter 95 ; or
(d) original engravings, prints or lithographs (heading 9702), postage or revenue stamps, stamp-
postmarks, first-day covers, postal stationery or the like of heading 9704, antiques of an age exceeding
one hundred years or other articles of Chapter 97.
2. For the purposes of Chapter 49, the term ―printed‖ also means reproduced by means of a duplicating
machine, produced under the control of 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 4901, whether or not containing advertising material.
4. Heading 4901 also covers :
(a) a collection of printed reproductions of, for example, works of art or drawings, with a relative
text, put up with numbered pages in a form suitable for binding into one or more volumes ;
(b) a pictorial supplement accompanying, and subsidiary to, a bound volume ; and
(c) printed parts of books or booklets, in the form of assembled or separate sheets or signatures,
constituting the whole or a part of a complete work and designed for binding.
However, printed pictures or illustrations not bearing a text, whether in the form of signatures or
separate sheets, fall in heading 4911.
5. Subject to Note 3 to this Chapter, heading 4901 does not cover publications which are essentially
devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published
by trade associations, tourist propaganda). Such publications are to be classified in heading 4911.
6. For the purposes of heading 4903, the expression ―children‘s picture books‖ means books for children
in which the pictures form the principal interest and the text is subsidiary.
For the purposes of tariff item 4907 00 30, ―Information Technology software‖ means any representation
of instructions, data, sound or image, including source code and object code, recorded in a machine readable
form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data
processing machine.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
4901 PRINTED BOOKS, BROCHURES, LEAFLETS AND

SIMILAR PRINTED MATTER, WHETHER OR NOT IN
SINGLE SHEETS
4901 10 - In single sheets, whether or not folded :
4901 10 10 --- Printed books u 10% -
4901 10 20 --- Pamphlets, booklets, brochures, leaflets and u 10% -
similar printed matter
- Other :
4901 91 00 -- Dictionaries and encyclopaedias, and serial u 10% -
instalments thereof
4901 99 00 -- Other u 10% -
4902 NEWSPAPERS, JOURNALS AND PERIODICALS,

WHETHER OR NOT I LLUSTRATED OR CONTAINING
ADVERTISING MATERIAL
4902 10 - Appearing at least four times a week :
4902 10 10 --- Newspapers kg. Free -
4902 10 20 --- Journals and periodicals kg. Free -
4902 90 - Other :
4902 90 10 --- Newspapers kg. Free -
4902 90 20 --- Journals and periodicals kg. Free -
4903 - CHILDREN'S PICTURE, DRAWING OR COLOURING BOOKS

4903 00 - Children's picture, drawing or colouring books :
4903 00 10 --- Picture books kg. 10% -
4903 00 20 --- Drawing or colouring books kg. 10% -
4904 00 00 MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT kg. Free -

BOUND OR ILLUSTRATED
4905 MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF

ALL KINDS, INCLUDING ATLASES, WALL MAPS,
TOPOGRAPHICAL PLANS AND GLOBES, PRINTED
4905 20 00 - In book form kg. Free -
4905 90 - Other :
4905 90 10 --- Geographical, hydrological, astronomical kg. Free -
maps or charts
4905 90 20 --- Globe kg. Free -
4905 90 90 --- Other kg. Free -
(1) (2) (3) (4) (5)

4906 00 00 PLANS AND DRAWINGS FOR ARCHITECTURAL, kg. 10% -
ENGINEERING, INDUSTRIAL, COMMERCIAL,
TOPOGRAPHICAL OR SIMILAR PURPOSES, BEING
ORIGINALS DRAWN BY HAND; HAND-WRITTEN TEXTS;
PHOTOGRAPHIC REPRODUCTIONS ON SENSITISED
PAPER AND CARBON COPIES OF THE FOREGOING
4907 UNUSED POSTAGE, REVENUE OR SIMILAR STAMPS OF

CURRENT OR NEW ISSUE IN THE COUNTRY IN WHICH
THEY HAVE, OR WILL HAVE, A RECOGNIZED FACE
VALUE; STAMP-IMPRESSED PAPER; BANK NOTES;
CHEQUE FORMS; STOCK, SHARE OR BOND
CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE
4907 00 - Unused postage, revenue or similar stamps of
current or new issue in the country in which they
have, or will have, a recognized face value;
stamp-impressed paper; bank notes; cheque
forms; stock, share or bond certificates and
similar documents of title :
4907 00 10 --- Unused postage, revenue or similar stamps kg. 10% -
of current or new issue in the country in
which they have, or will have, a recognized
face value
4907 00 20 --- Bank notes kg. 10% -
4907 00 30 --- Documents of title conveying the right kg. 10% -
to use Information Technology software
4907 00 90 --- Other kg. 10% -
4908 TRANSFERS (DECALCOMANIAS)

4908 10 00 - Transfers (decalcomanias), vitrifiable kg. 10% -
4908 90 00 - Other kg. 10% -
4909 PRINTED OR ILLUSTRATED POSTCARDS; PRINTED

CARDS BEARING PERSONAL GREETINGS, MESSAGES OR
ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED,
WITH OR WITHOUT ENVELOPES OR TRIMMINGS
4909 00 - Printed or illustrated postcards; printed cards
bearing personal greetings, messages or
announcements, whether or not illustrated, with
or without envelopes or trimmings :
4909 00 10 --- GREETING OR WEDDING CARDS u 10% -
4909 00 90 --- Other u 10% -
(1) (2) (3) (4) (5)

4910 CALENDARS OF ANY KIND, PRINTED, INCLUDING
CALENDAR BLOCKS
4910 00 - Calendars of any kind, printed, including calendar
blocks :
4910 00 10 --- Advertising calendar u 10% -
4910 00 90 --- Other u 10% -
4911 OTHER PRINTED MATTER, INCLUDING PRINTED

PICTURES AND PHOTOGRAPHS
4911 10 - Trade advertising material, commercial catalogues
and the like :
4911 10 10 --- Posters, printed kg. 10% -
4911 10 20 --- Commercial catalogues kg. 10% -
4911 10 30 --- Printed inlay cards kg. 10% -
4911 10 90 --- Other kg. 10% -
- Other :
4911 91 00 -- Pictures, designs and photographs kg. 10% -
4911 99 -- Other :
4911 99 10 --- Hard copy (printed) of computer software kg. 10% -
4911 99 20 --- Plan and drawings for architectural kg. 10% -
engineering, industrial, commercial,
topographical or similar purposes reproduced
with the aid of computer or any other devices
4911 99 90 --- Other kg. 10% -
SECTION-XI CHAPTER-50
SECTION XI
TEXTILES AND TEXTILE ARTICLES
NOTES :
1. This Section does not cover :
(a) animal brush making bristles or hair (heading 0502); horsehair or horsehair waste (heading
0511);
(b) human hair or articles of human hair (heading 0501, 6703 or 6704), except straining cloth of
a kind commonly used in oil presses or the like (heading 5911);
(c) cotton linters or other vegetable materials of Chapter 14;
(d) asbestos of heading 2524 or articles of asbestos or other products of heading 6812 or 6813;
(e) articles of heading 3005 or 3006; yarn used to clean between the teeth (dental floss), in
individual retail packages, of heading 3306;
(f) sensitised textiles of headings 3701 to 3704;
(g) monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for
example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or
fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);
(h) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or
laminated with plastics, or articles thereof, of Chapter 39;
(ij) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or
laminated with rubber, or articles thereof, of Chapter 40;
(k) hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur
or articles thereof, of heading 4303 or 4304;
(l) articles of textile materials of heading 4201 or 4202;
(m) products or articles of Chapter 48 (for example, cellulose wadding);
(n) footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;
(o) hair-nets or other headgear or parts thereof of Chapter 65;
(p) goods of Chapter 67;
(q) abrasive-coated textile material (heading 6805) and also carbon fibres or articles of carbon
fibres of heading 6815;
(r) glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible
ground of fabric (Chatper 70);
(s) articles of Chapter 94 (for example, furniture, bedding, luminaires and lighting fittings);
(t) articles of Chapter 95 (for example, toys, games, sports requisites and nets);
(u) Articles of Chapter 96 [for example, brushes, travel sets for sewing, slide fasteners, typewriter
ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners]; or
(v) articles of Chapter 97.
2. (A) Goods classifiable in Chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or
more textile materials are to be classified as if consisting wholly of that one textile material which predominates
by weight over any other single textile materilas.
When no one textile material predominates by weight, the goods are to be classified as if consiting
wholly of that one textile material whcih is covered by the heading which occurs last in numerical order
among those which equally merit consideration.
(B) For the purposes of the above rule :
(a) gimped horsehair yarn (heading 5110) and metallised yarn (heading 5605) are to be treated as
a single textile material the weight of which is to be taken as the aggregate of the weights of its
components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;
(b) the choice of appropriate heading shall be effected by determining first the Chapter and then
the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;
(c) when both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to
be treated as a single Chapter;
(d) where a Chapter or a heading refers to goods of different textile materials, such materials are
to be treated as a single textile material.
(C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Note 3, 4,
5 or 6 below.
3. (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns
[single, multiple (folded) or cabled] of the following descriptions are to be treated as ―twine, cordage, ropes
and cables‖ :
(a) of silk or waste silk, measuring more than 20,000 decitex;
(b) of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring
more than 10,000 decitex;
(c) of true hemp or flax :
(i) polished or glazed, measuring 1,429 decitex or more; or
(ii) not polished or glazed, measuring more than 20,000 decitex;
(d) of coir, consisting of three or more plies;
(e) of other vegetable fibres, measuring more than 20,000 decitex; or
(f) reinforced with metal thread.
(B) Exceptions :
(a) yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal
thread;
(b) man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of
less than 5 turns per metre of Chapter 54;
(c) silk worm gut of heading 5006, and monofilaments of Chapter 54;
(d) metallised yarn of heading 5605; yarn reinforced with metal thread is subject to paragraph (A)
(f) above; and
(e) chenille yarn, gimped yarn and loop wale-yarn of heading 5606.
4. (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression ―put up for retail sale‖ in
relation to yarn means, subject to the exceptions in paragraph (B) below, yarn [single, multiple (folded) or
cabled] put up :
(a) on cards, reels, tubes or similar supports, of a weight (including support) not exceeding :
(i) 85g in the case of silk, waste silk or man-made filament yarn; or
(ii) 125g in other cases;
(b) in balls, hanks or skeins of a weight not exceeding :
(i) 85g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;
(ii) 125g in the case of all other yarns of less than 2,000 decitex; or
(iii) 500g 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) 85g in the case of silk, waste silk or man-made filament yarn; or
(ii) 125g in other cases;
(B) Exceptions :
(a) single yarn of any textile material, except :
(i) single yarn of wool or fine animal hair, unbleached; and
(ii) single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than
5,000 decitex;
(b) multiple (folded) or cabled yarn, unbleached :
(i) of silk or waste silk, however put up; or
(ii) of other textile material except wool or fine animal hair, in hanks or skeins;
(c) multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring
133 decitex or less; and
(d) single, multiple (folded) or cabled yarn of any textile material :
(i) in cross-reeled hanks or skeins; or
(ii) put up on supports or in some other manner indicating its use in the textile industry (for
example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of
cocoons for embroidery looms).
5. For the purposes of headings 5204, 5401 and 5508, the expression ―sewing thread‖ means multiple
(folded) or cabled yarn :
(a) put up on supports (for example, reels, tubes) of a weight (including support) not exceeding
1,000 g;
(b) dressed for use as sewing thread; and
(c) with a final ―Z‖ twist.
6. For the purposes of this Section, the expression ―high tenacity yarn‖ means yarn having a tenacity,
expressed in cN/tex (centinewtons per tex), greater than the following :
single yarn of nylon or other polyamides, or of polyesters 60 cN/tex
multiple (folded) or cabled yarn of nylon or other polyamides,

or of polyesters 53 cN/tex
single, multiple (folded) or cabled yarn of viscose rayon - 27 cN/tex
7. For the purposes of this Section, the expression ―made up‖ means:
(a) cut otherwise than into squares or rectangles;
(b) produced in the finished state, ready for use (or merely needing separation by cutting dividing
threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf
squares; blankets);
(c) 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 sub-clause 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 purposes of this Section, the expression ―impregnated‖ includes ―dipped‖.
12. For the purposes of this Section, the expression ―polyamides‖ includes ―aramids‖.
13.For the purposes of this Section and, where applicable, throughout this schedule, 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 6101 to 6114 and headings 6201 to 6211.
15. Subject to Note 1 of Section XI, textiles, garments and other textile articles, incorporating
chemical, mechanical or electronic components for additional functionality, whether incorporated as
built-in components or within the fibre or fabric, are classified in their respective headings in Section XI
provided that they retain the essential character of the goods of this section.
SUB-HEADING NOTES :
1. In this Section and, where applicable, throughout this Schedule, 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 garneted stock.
Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears
after simple washing with soap) and, in the case of man-made fibres, treated in the mass with
delustring agents (for example, titanium dioxide).
(b) BLEACHED YARN
Yarn which :
(i) has undergone a bleaching process, is made of bleached fibres or, unless the context
otherwise requires, has been dyed white (whether or not in the mass) or treated with a white
dressing;
(ii) consists of a mixture of unbleached and bleached fibres; or
(iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns.
(c) COLOURED (DYED OR PRINTED) YARN
Yarn which :
(i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or
printed, or made from dyed or printed fibres;
(ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached
or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more
colours at intervals to give the impression of dots;
(iii) is obtained from silvers or rovings which have been printed; or
(iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and
coloured yarn.
The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like
of Chapter 54.
(d) UNBLEACHED WOVEN FABRIC
Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed.
Such fabric may have been treated with a colourless dressing or a fugitive dye.
(e) BLEACHED WOVEN FABRIC
Woven fabric which :
(i) has been bleached or, unless the context otherwise requires, dyed white or treated
with a white dressing, in the piece;
(ii) consists of bleached yarn; or
(iii) consists of unbleached and bleached yarn.

(f) DYED WOVEN FABRIC
Woven fabric which :
(i) is dyed a single uniform colour other than white (unless the context otherwise
requires) or has been treated with a coloured finish other than white (unless the context
otherwise requires), in the piece; or
(ii) consists of coloured yarn of a single uniform colour.
(g) WOVEN FABRIC OF YARNS OF DIFFERENT COLOURS
Woven fabric (other than printed woven fabric) which:
(i) consists of yarns of different colours or yarns of different shades of the same colour
(other than the natural colour of the constituent fibres);
(ii) consists of unbleached or bleached yarn and coloured yarn; or
(iii) consists of marl or mixture yarns.
(In all cases, the yarn used in selvedges and piece ends is not taken into consideration).
(h) PRINTED WOVEN FABRIC
Woven fabric which has been printed in the piece, whether or not made from yarns of
different colours.
(The following are also regarded as printed woven fabrics:
Woven fabrics bearing designs made, for example, with a brush or spray gun, by means of
transfer paper, by flocking or by the batik process).
The process of mercerisation does not affect the classification of yarns or fabrics within the
above categories.
The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.
(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 alternatively 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 5809 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 5810 and goods thereof, only the ground fabric shall be
taken into account. However, embroidery without visible ground, and goods thereof, shall be classified
with reference to the embroidering threads alone.
CHAPTER 50
Silk

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
5001 00 00 SILK-WORM COCOONS SUITABLE FOR REELING kg. 30% -
5002 RAW SILK (NOT THROWN)

5002 00 - Raw silk (not thrown) :
5002 00 10 --- Mulberry raw silk kg. 30% -
5002 00 20 --- Mulberry dupion silk kg. 30% -
5002 00 30 --- Non-mulberry silk kg. 30% -
5003 SILK WASTE (INCLUDING COCOONS UNSUITABLE FOR

REELING, YARN WASTE AND GARNETTED STOCK)
5003 00 - Silk waste (including cocoons unsuitable for reeling,
yarn waste and garneted stock):
5003 00 10 --- Mulberry silk waste kg. 25% -
5003 10 20 --- Tussar silk waste kg. 25% -
5003 00 30 --- Eri waste kg. 25% -
5003 00 40 --- Munga waste kg. 25% -
5003 00 90 --- Other kg. 25% -
5004 SILK YARN (OTHER THAN YARN SPUN FROM SILK WASTE)
NOT PUT UP FOR RETAIL SALE
5004 00 - Silk yarn (other than yarn spun from silk waste)
not put up for retail sale :
5004 00 10 --- 100% mulberry dupion silk yarn kg. 25% -
5004 00 90 --- Other kg. 25% -
5005 YARN SPUN FROM SILK WASTE, NOT PUT UP FOR

RETAIL SALE
5005 00 - Yarn spun from silk waste, not put up for retail sale :
--- Containing 85% or more by weight of silk waste :
5005 00 11 ---- Other than noil silk kg. 25% -
5005 00 12 ---- From noil silk kg. 25% -
--- Containing less than 85% by weight of silk :
5005 00 21 ---- Other than noil silk kg. 25% -
5005 00 22 ---- From noil silk kg. 25% -
(1) (2) (3) (4) (5)

5006 SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP
FOR RETAIL SALE; SILK-WORM GUT
5006 00 - Silk yarn and yarn spun from silk waste, put up for
retail sale; silk worm gut :
--- Silk yarn :
5006 00 11 ---- Silk embroidery thread kg. 25% -
5006 00 19 ---- Other kg. 25% -
--- Yarn spun from silk waste
containing 85% or more by weight of silk :
5006 00 29 ---- Other kg. 25% -
--- Yarn spun from silk waste containing 85% or less
by weight of silk :
5006 00 31 ---- Spun from silk waste other than noil silk kg. 25% -
5006 00 32 ---- Yarn spun from noil silk kg. 25% -
5006 00 39 ---- Other kg. 25% -
5006 00 90 --- Other kg. 25%
5007 WOVEN FABRICS OF SILK OR OF SILK WASTE

5007 10 00 - Fabrics of noil silk m2 25% -
5007 20 - Other fabrics, containing 85% or more by weight of
silk or of silk waste other than noil silk :
5007 20 10 --- Sarees m2 25% -
5007 20 90 --- Other m2 25%
5007 90 - Other
5007 90 10 --- Of Handloom woven m2 25% -
5007 90 90 --- Other fabrics m2 25% -
CHAPTER 51
Wool, fine or coarse animal hair; horsehair yarn and woven fabric
NOTE :
Throughout this Schedule :
(a) ―wool‖ means the natural fibre grown by sheep or lambs;
(b) ―fine animal hair‖ means the hair of alpaca, ilama, vicuna, (including camel 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 0502) and horsehair (heading 0511).

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
5101 WOOL, NOT CARDED OR COMBED :
- Greasy, including fleece-washed wool :
5101 11 00 -- Shorn wool kg. 25% -
5101 19 00 -- Other kg. 25% -
- Degreased, not carbonised :
5101 21 00 -- Shorn wool kg. 30% -
5101 29 00 -- Other kg. 25% -
5101 30 00 - Carbonised kg. 30% -
5102 FINE OR COARSE ANIMAL HAIR, NOT

CARDED OR COMBED
- Fine animal hair :
5102 11 -- Of Kashmir (cashmere) goats :
5102 11 10 --- Marine Angora kg. 25% -
5102 11 90 --- Other kg. 25% -
5102 19 -- Other :
5102 19 10 --- Marine Angora kg. 25% -
5102 19 90 --- Other kg. 25% -
5102 20 - Coarse animal hair :
5102 20 10 --- Goat hair (other than Angora) kg. 25% -
5102 20 90 --- Other (excluding pig and boar bristles) kg. 25% -
5103 WASTE OF WOOL OR OF FINE OR COARSE

ANIMAL HAIR, INCLUDING YARN WASTE BUT
EXCLUDING GARNETTED STOCK
5103 10 - Noils of wool or of fine animal hair :
5103 10 10 --- Noils of wool kg. 25% -
(1) (2) (3) (4) (5)

5103 10 90 --- Other kg. 25% -
5103 20 - Other waste of wool or of fine animal
hair :
5103 20 10 --- Waste of sheep's and lamb's wool kg. 25% -
5103 20 20 --- Yarn waste kg. 25% -
5103 20 90 --- Other kg. 25% -
5103 30 00 - Waste of coarse animal hair kg. 25% -
5104 GARNETTED STOCK OF WOOL OR OF FINE OR

COARSE ANIMAL HAIR
5104 00 - Garnetted stock of wool or of fine or coarse
animal hair :
5104 00 10 --- Shoddy wool kg. 20% -
5104 00 90 --- Other kg. 20% -
5105 WOOL AND FINE OR COARSE ANIMAL HAIR,

CARDED OR COMBED (INCLUDING COMBED
WOOL IN FRAGMENTS)
5105 10 00 - Carded wool kg. 20% -
- Wool tops and other combed wool :
5105 21 00 -- Combed wool in fragments kg. 20% -
5105 29 -- Other :
5105 29 10 --- Wool tops kg. 20% -
5105 29 90 --- Other kg. 20% -
- Fine animal hair, carded or combed :
5105 31 00 -- Of Kashmir (cashmere) goats kg. 20% -
5105 39 00 -- Other kg. 20% -
5105 40 00 - Coarse animal hair, carded or combed kg. 20% -
5106 YARN OF CARDED WOOL, NOT PUT UP FOR

RETAIL SALE
5106 10 - Containing 85% or more by weight of wool :
5106 10 10 --- Shoddy woollen yarn kg. 20% -
5106 10 20 --- Munga woollen yarn kg. 20% -
5106 10 90 --- Other kg. 20% -
5106 20 - Containing less than 85% by weight of wool :
5106 20 10 --- Shoddy woollen yarn kg. 20% -
5106 20 20 --- Munga woollen yarn kg. 20% -
5106 20 90 --- Other kg. 20% -
5107 YARN OF COMBED WOOL, NOT PUT UP FOR

RETAIL SALE
5107 10 - CONTAINING 85% OR MORE BY WEIGHT OF WOOL :
5107 10 10 --- Worsted hosiery yarn kg. 20% -
5107 10 20 --- Worsted knitted yarn kg. 20% -
(1) (2) (3) (4) (5)

5107 10 30 --- Worsted weaving yarn kg. 20% -
5107 10 40 --- Woollen carpet yarn kg. 20% -
5107 10 90 --- Other kg. 20% -
5107 20 - Containing less than 85% by weight of wool :
5107 20 10 --- Worsted hosiery yarn kg. 20% -
5107 20 20 --- Worsted knitted yarn kg. 20% -
5107 20 30 --- Worsted weaving yarn kg. 20% -
5107 20 40 --- Woollen carpet yarn kg. 20% -
5107 20 90 --- Other kg. 20% -
5108 YARN OF FINE ANIMAL HAIR (CARDED OR

COMBED), NOT PUT UP FOR RETAIL SALE
5108 10 00 - Carded kg. 20% -
5108 20 00 - Combed kg. 20% -
5109 YARN OF WOOL OR FINE ANIMAL HAIR, PUT

UP FOR RETAIL SALE
5109 10 - Containing 85% or more by weight of wool
or of fine animal hair :
5109 10 10 --- Hoisery wool kg. 25% -
5109 10 90 --- Other kg. 25% -
5109 90 00 - Other kg. 25% -
5110 YARN OF COARSE ANIMAL HAIR OR OF HORSE

HAIR (INCLUDING GIMPED HORSEHAIR YARN),
WHETHER OR NOT PUT UP FOR RETAIL SALE
5110 00 - Yarn of coarse animal hair or of horse-
hair (including gimped horsehair yarn),
whether or not put up for retail sale :
5110 00 10 --- Put up for retail sale kg. 25% -
5110 00 20 --- Other kg. 25% -
5111 WOVEN FABRICS OF CARDED WOOL OR OF

CARDED FINE ANIMAL HAIR
- Containing 85% or more by weight of
wool or of fine animal hair :
5111 11 -- Of a weight not exceeding 300 g/ m2 :
5111 11 10 --- Unbleached m2 25% or Rs. 135 per sq. m. -
whichever is higher
5111 11 20 --- Bleached m2 25% or Rs. 135 per sq. m. -
whichever is higher
5111 11 30 --- Dyed m2 25% or Rs. 135 per sq. m. -
whichever is higher
5111 11 40 --- Printed m2 25% or Rs. 135 per sq. m. -
(1) (2) (3) (4) (5)

whichever is higher
5111 11 90 --- Other m2 25% or Rs. 135 per sq. m. -
whichever is higher
5111 19 -- Other :
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
5111 20 - Other, mixed mainly or solely with
man-made filaments :
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
man-made staple fibres :
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
5111 90 - Other :
whichever is higher
whichever is higher
(1) (2) (3) (4) (5)

whichever is higher
2
5111 90 40 --- Printed m 25% or Rs. 90 per sq. m. -
whichever is higher
5111 90 90 --- Other m2 12.5% or Rs. 90 per sq. m. -
whichever is higher
5112 WOVEN FABRICS OF COMBED WOOL OR OF

COMBED FINE ANIMAL HAIR
- Containing 85% or more by weight of wool
or of fine animal hair :
5112 11 -- Of a weight not exceeding 200 g/m2 :
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
5112 19 -- Other :
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
5112 20 20 --- Bleached m2 25%or Rs. 85 per sq. m. -
whichever is higher
whichever is higher
whichever is higher
whichever is higher
(1) (2) (3) (4) (5)

man-made staple fibres :
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
5112 90 - Other :
whichever is higher
whichever is higher
whichever is higher
whichever is higher
5112 90 50 --- Of Handloom m2 25% or Rs. 135 per sq. m. -
whichever is higher
whichever is higher
5113 - WOVEN FABRICS OF COARSE ANIMAL HAIR OR

OF HORSE HAIR
5113 00 - Woven fabrics of coarse animal hair or
of horse hair :
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
CHAPTER 52
Cotton
SUB-HEADING NOTE:
For the purposes of sub-headings 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.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
5201 COTTON, NOT CARDED OR COMBED
5201 00 - Cotton, not carded or combed :
--- Indian cotton :
5201 00 11 ---- Bengal deshi kg. 25% -
5201 00 12 ---- Indian cotton of staple lengths 20.5 mm kg. 25% -
(25/32") and below (e. g. oomras, yellow
picking, Assam comillas)
5201 00 13 ---- Indian cotton of staple length exceeding kg. 25% -
20.5mm (26/32") but not exceeding
24.5mm (30/32")
5201 00 14 ---- Indian cotton of staple length over 24.5 mm kg. 25% -
(31/32‖) to 28 mm
5201 00 15 ---- Indian cotton of staple length 28.5 mm kg. 25% -
(14/32‖) and above but below 34.5 mm
5201 00 19 ---- Indian cotton of all staple length 34.5 mm kg. 25% -
and above (112/32‖)
5201 00 20 --- Cotton, other than Indian, of all staple lengths kg. 25% -
5202 COTTON WASTE (INCLUDING YARN WASTE AND

GARNETTED STOCK)
5202 10 00 - Yarn waste (including thread waste) kg. 25% -
- Other :
5202 91 00 -- Garnetted stock kg. 25% -
5202 99 00 -- Other kg. 25%
5203 00 00 COTTON, CARDED OR COMBED KG. 30% -
5204 COTTON SEWING THREAD, WHETHER OR NOT PUT

UP FOR RETAIL SALE
- Not put up for retail sale :
(1) (2) (3) (4) (5)

5204 11 -- Containing 85% or more by weight of cotton :
5204 11 10 --- Cotton thread, sewing,containing any kg. 20% -
synthetic staple fibre
5204 11 20 --- Cotton thread, darning kg. 20% -
5204 11 30 --- Embroidery cotton thread kg. 20% -
5204 11 40 --- Cotton sewing thread, not containing any kg. 20% -
5204 11 90 --- Other kg. 20% -
5204 19 00 -- Other kg. 20% -
5204 20 - Put up for retail sale :
5204 20 10 --- Cotton thread, sewing, containing any kg. 20% -
5204 20 20 --- Cotton thread, darning kg. 20% -
5204 20 30 --- Embroidery cotton thread kg. 20% -
5204 20 40 --- Cotton sewing thread, not containing any kg. 20% -
5204 20 90 --- Other kg. 20% -
5205 COTTON YARN (OTHER THAN SEWING THREAD),

CONTAINING 85% OR MORE BY WEIGHT OF
COTTON, NOT PUT UP FOR RETAIL SALE
- Single yarn, of uncombed fibres :
5205 11 -- Measuring 714.29 decitex or more (not
exceeding 14 metric number) :
5205 11 10 --- Grey kg. 20% -
5205 11 20 --- Bleached kg. 20% -
5205 11 30 --- Dyed kg. 20% -
5205 11 90 --- Other kg. 20% -
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) :
5205 12 10 --- Grey kg. 20% -
5205 12 20 --- Bleached kg. 20% -
5205 12 30 --- Dyed kg. 20% -
5205 12 90 --- Other kg. 20% -
less than 192 .31 decitex (exceeding 43 metric
5205 13 10 --- Grey kg. 20% -
5205 13 20 --- Bleached kg. 20% -
5205 13 30 --- Dyed kg. 20% -
5205 13 90 --- Other kg. 20% -
less than 125 decitex (exceeding 52 metric
(1) (2) (3) (4) (5)

5205 14 10 --- Grey kg. 20% -
5205 14 20 --- Bleached kg. 20% -
5205 14 30 --- Dyed kg. 20% -
5205 14 90 --- Other kg. 20% -
5205 15 -- Measuring less than 125 decitex (exceeding
80 metric number) :
5205 15 10 --- Grey kg. 20% -
5205 15 20 --- Bleached kg. 20% -
5205 15 30 --- Dyed kg. 20% -
5205 15 90 --- Other kg. 20% -
- Single yarn of combed fibres :
5205 21 -- Measuring 714.29 decitex or more (not
exceeding 14 metric number) :
5205 21 10 --- Grey kg. 20% -
5205 21 20 --- Bleached kg. 20% -
5205 21 30 --- Dyed kg. 20% -
5205 21 90 --- Other kg. 20% -
5205 22 10 --- Grey kg. 20% -
5205 22 20 --- Bleached kg. 20% -
5205 22 90 --- Other kg. 20% -
5205 23 10 --- Grey kg. 20% -
5205 23 20 --- Bleached kg. 20% -
5205 23 90 --- Other kg. 20% -
5205 24 10 --- Grey kg. 20% -
5205 24 20 --- Bleached kg. 20% -
5205 24 90 --- Other kg. 20% -
5205 26 -- Measuring less than 125 decitex but not less
than 106.38 decitex (exceeding 80 metric
5205 26 10 --- Dyed kg. 20% -
5205 26 20 --- Bleached kg. 20% -
5205 26 90 --- Other kg. 20% -
5205 27 10 --- Dyed kg. 20% -
(1) (2) (3) (4) (5)

5205 27 20 --- Bleached kg. 20% -
5205 27 90 --- Other kg. 20% -
5205 28 -- Measuring less than 83.33 decitex
(exceeding 120 metric number) :
5205 28 10 --- Dyed kg. 20% -
5205 28 20 --- Bleached kg. 20% -
5205 28 90 --- Other kg. 20% -
- 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) :
5205 31 10 --- Grey kg. 20% -
5205 31 20 --- Bleached kg. 20% -
5205 31 30 --- Dyed kg. 20% -
5205 31 90 --- Other kg. 20% -
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 43 metric number per single yarn) :
5205 32 10 --- Grey kg. 20% -
5205 32 20 --- Bleached kg. 20% -
5205 32 90 --- Other kg. 20% -
5205 33 10 --- Grey kg. 20% -
5205 33 20 --- Bleached kg. 20% -
5205 33 30 --- Dyed kg. 20% -
5205 33 90 --- Other kg. 20% -
decitex but not less than 125 decitex
5205 34 10 --- Grey kg. 20% -
5205 34 20 --- Bleached kg. 20% -
5205 34 30 --- Dyed kg. 20% -
5205 34 90 --- Other kg. 20% -
5205 35 -- Measuring per single yarn less than 125
decitex (exceeding 80 metric number per
single yarn) :
5205 35 10 --- Grey kg. 20% -
5205 35 90 --- Other kg. 20% -
(1) (2) (3) (4) (5)

- Multiple (folded) or cabled yarn, of combed
fibres :
5205 41 -- Measuring per single yarn 714.29 decitex or
more (not exceeding 14 metric number per
single yarn) :
5205 41 10 --- Grey kg. 20% -
5205 41 20 --- Bleached kg. 20% -
5205 41 30 --- Dyed kg. 20% -
5205 41 90 --- Other kg. 20% -
5205 42 10 --- Grey kg. 20% -
5205 42 90 --- Other kg. 20% -
decitex but not less than192.31 decitex
5205 43 10 --- Grey kg. 20% -
5205 43 20 --- Bleached kg. 20% -
5205 43 90 --- Other kg. 20% -
5205 44 -- Measuring per single yarn less than
192.31 decitex but not less than 125 decitex
(exceeding 52 metric number but not exceeding
80 metric number per single yarn) :
5205 44 10 --- Grey kg. 20% -
5205 44 20 --- Bleached kg. 20% -
5205 44 90 --- Other kg. 20% -
5205 46 -- Measuring per single yarn less than 125 decitex
but not less than 106.38 decitex (exceeding 80
metric number but not exceeding 94 metric
number per single yarn) :
5205 46 10 --- Grey kg. 20% -
5205 46 20 --- Bleached kg. 20% -
5205 46 30 --- Dyed kg. 20% -
5205 46 90 --- Other kg. 20% -
5205 47 10 --- Grey kg. 20% -
5205 47 20 --- Bleached kg. 20% -
5205 47 30 --- Dyed kg. 20% -
5205 47 90 --- Other kg. 20% -
(1) (2) (3) (4) (5)

decitex (exceeding 120 metric number per
single yarn) :
5205 48 10 --- Grey kg. 20% -
5205 48 20 --- Bleached kg. 20% -
5205 48 30 --- Dyed kg. 20% -
5205 48 90 --- Other kg. 20% -
5206 COTTON YARN (OTHER THAN SEWING THREAD),

CONTAINING LESS THAN 85% BY WEIGHT OF
COTTON, NOT PUT UP FOR RETAIL SALE
- Single yarn, of uncombed fibres :
5206 11 00 -- Measuring 714.29 decitex or more (not kg. 20% -
exceeding 14 metric number)
5206 12 00 -- Measuring less than 714.29 decitex but not kg. 20% -
number but not exceeding 43 metric number)
5206 14 00 -- Measuring less than 192.31 decitex but not less kg. 20% -
than 125 decitex (exceeding 52 metric number
but not exceeding 80 metric number)
5206 15 00 -- Measuring less than 125 decitex (exceeding kg. 20% -
80 metric number)
- Single yarn of combed fibres :
5206 21 00 -- Measuring 714.29 decitex or more (not kg. 20% -
exceeding 14 metric number)
5206 25 00 -- Measuring less than 125 decitex (exceeding kg. 20% -
80 metric number)
- Multiple (folded) or cabled yarn, of uncombed
fibres :
5206 31 00 -- Measuring per single yarn 714.29 decitex or kg. 20% -
more (not exceeding 14 metric number
per single yarn)
(1) (2) (3) (4) (5)

5206 32 00 -- Measuring per single yarn less than 714.29 kg. 20% -
exceeding 43 metric number per single yarn)
5206 35 00 -- Measuring per single yarn less than 125 kg. 20% -
decitex (exceeding 80 metric number
per single yarn)
- Multiple (folded) or cabled yarn, of combed fibres :
5206 41 00 -- Measuring per single yarn 714.29 decitex kg. 20% -
or more (not exceeding 14 metric number
per single yarn)
5206 43 00 -- Measuring per single yarn less than kg. 20% -
232.56 decitex but not less than
192.31 decitex (exceeding 43 metric
number but not exceeding 52 metric number
per single yarn)
5206 45 00 -- Measuring per single yarn less than 125 decitex kg. 20% -
(exceeding 80 metric number per single yarn)
5207 COTTON YARN (OTHER THAN SEWING THREAD)

PUT UP FOR RETAIL SALE
5207 10 00 - Containing 85% or more by weight of cotton kg. 25% -
5207 90 00 - Other kg. 25% -
5208 WOVEN FABRICS OF COTTON, CONTAINING 85%

OR MORE BY WEIGHT OF COTTON, WEIGHING
NOT MORE THAN 200 G/M2
- Unbleached : 2
5208 11 -- Plain weave, weighing not more than 100 g/m :
(1) (2) (3) (4) (5)

5208 11 10 --- Dhoti m2 25% -
5208 11 20 --- Saree m2 25% -
5208 11 30 --- Shirting fabrics m2 25% -
5208 11 40 --- Casement m2 25% -
5208 11 90 --- Other m2 25% -
5208 12 -- Plain weave, weighing more than 100 g/m2:
5208 12 10 --- Dhoti m2 25% -
5208 12 20 --- Saree m2 25% -
5208 12 40 --- Casement m2 25% -
5208 12 50 --- Sheeting(takia, leopard fabrics, other than m2 25% -
furnishing fabrics)
5208 12 60 --- Voils m2 25% -
5208 12 90 --- Other m2 25% -
5208 13 -- 3-thread or 4-thread twill, including cross
twill :
5208 13 20 --- Dobby fabrics m2 25% -
5208 13 90 --- Other m2 25% -
5208 19 -- Other fabrics :
5208 19 10 --- Dedsuti, dosuti fabrics m2 25% -
5208 19 90 --- Other m2 25% -
- Bleached :
5208 21 -- Plain weave, weighing not more than
100 g/m2:
5208 21 10 --- Dhoti m2 25% -
5208 21 20 --- Saree m2 25% -
5208 21 30 --- Casement m2 25% -
5208 21 50 --- Cambrics (including madapollam and jaconet) m2 25% -
5208 21 60 --- Mulls (including limbric and willaya) m2 25% -
5208 21 70 --- Muslin (including lawn, mulmul and organdi) m2 25% -
5208 21 80 --- Voils (excluding leno fabrics) m2 25% -
5208 21 90 --- Other 2
m2 25% -
5208 22 -- Plain weave, weighing more than 100 g/m :
5208 22 10 --- Dhoti m2 25% -
5208 22 20 --- Saree m2 25% -
5208 22 40 --- Casement m2 25% -
5208 22 60 --- Long cloth (including calico) m2 25% -
5208 22 70 --- Sheeting (takia and the like) m2 25% -
5208 22 90 --- Other m2 25% -
(1) (2) (3) (4) (5)

5208 23 -- 3-thread or 4-thread twill,
includingcross twill :
5208 23 20 --- Parmatta fabrics (including ilesia, m2 25% -
pocketing, Italian twill)
5208 23 90 --- Other m2 25% -
5208 29 10 --- Dhoti and saree, zari bordered m2 25% -
5208 29 20 --- Dedsuti, dosuti fabrics, ceretonnes and m2 25% -
osamburge
5208 29 90 --- Other m2 25% -
- Dyed :
5208 31 -- Plain weave, weighing not more than
100 g/m2:
5208 31 10 --- Lungi m2 25% -
--- Sarees
5208 31 21 ---- Of Handloom m2 25% -
5208 31 29 ---- Other m2 25% -
5208 31 40 --- Casement m2 25% -
5208 31 60 --- Mull (including limbric and willaya) m2 25% -
5208 31 70 --- Muslin (including lawn mulmul and organdi) m2 25% -
of carded or combed yarn
5208 31 90 --- Other 2
m2 25% -
5208 32 10 --- Lungi m2 25% -
5208 32 20 --- Saree m2 25% -
5208 32 40 --- Casement m2 25% -
5208 32 50 --- Bedticking, domestic m2 25% -
5208 32 60 --- Cambrics (including madapollam and jaconet), m2 25% -
longcloth(including calico) and voils
(excluding leno fabrics)
5208 32 70 --- Coating (including suiting) m2 25% -
5208 32 80 --- Furnishing fabrics( excluding pile and m2 25% -
chenille fabrics)
5208 32 90 --- Other m2 25% -
5208 33 -- 3-thread or 4- thread twill, including
cross twill :
5208 33 20 --- Coating (including suiting) m2 25% -
5208 33 30 --- Shirting (including mazri) m2 25% -
(1) (2) (3) (4) (5)

5208 33 90 --- Other m2 25% -
5208 39 10 --- Zari bordered sarees m2 25% or Rs. 150 per kg., -
whichever is higher
5208 39 90 --- Other m2 25% or Rs. 150 per kg., -
whichever is higher
- Of yarn of different colours :
2
5208 41 -- Plain weave, weighing not more than 100 g/m :
5208 41 10 --- Bleeding Madras m2 25% or Rs. 9 per sq. m. -
whichever is higher
--- Sarees
5208 41 21 ---- Of Handloom m2 25% or Rs. 9 per sq. m. -
whichever is higher
5208 41 29 ---- Other m2 25% or Rs. 9 per sq. m. -
whichever is higher
2
5208 41 30 --- Shirting fabrics m 25% or Rs. 9 per sq. m. -
whichever is higher
5208 41 40 --- Bed ticking, domestic m2 25% or Rs. 9 per sq. m. -
whichever is higher
5208 41 50 --- Furnishing fabrics (excluding pile and m2 25% or Rs. 9 per sq. m. -
chenille fabrics) whichever is higher
5208 41 90 --- Other 2
m 25% or Rs. 9 per sq. m. -
2
whichever is higher
whichever is higher
5208 42 20 --- Saree m2 25% or Rs. 37 per sq. m. -
whichever is higher
2
whichever is higher
5208 42 40 --- Casement m2 25% or Rs. 37 per sq. m. -
whichever is higher
2
5208 42 50 --- Bed ticking, domestic m 25% or Rs. 37 per sq. m. -
whichever is higher
5208 42 60 --- Furnishing fabrics, other than pile and m2 25% or Rs. 37 per sq. m. -
chenille fabrics whichever is higher
whichever is higher
5208 43 -- 3-thread or 4- thread twill, including
cross twill :
5208 43 10 --- Bleading Madras m2 25% -
5208 43 30 --- Bedticking, damask m2 25% -
5208 43 40 --- Flannelette m2 25% -
5208 43 90 --- Other m2 25% -
(1) (2) (3) (4) (5)

5208 49 10 --- Zari bordered sarees m2 25% or Rs. 23 per sq. m. -

whichever is higher
--- Real Madras Handkerchiefs
5208 49 21 --- Of Handloom m2 25% or Rs. 23 per sq. m. -

whichever is higher

whichever is higher

whichever is higher
5208 51 -- Plain weave, weighing not more than 100 g/m2 m2 25% or Rs. 23 per sq. m. -
whichever is higher
5208 51 10 --- Lungi m2 25% or Rs. 23 per sq. m. -
whichever is higher
5280 51 20 --- Saari m2 25% or Rs. 23 per sq. m. -
whichever is higher
5208 51 30 --- Shirting Fabrics m2 25% or Rs. 23 per sq. m. -
whichever is higher
whichever is higher
5208 51 50 ---
Cambrics (including madapollam and jaconet) m2 25% or Rs. 23 per sq. m. -
whichever is higher
5208 51 60 ---
Mull (including limbric and willaya) m2 25% or Rs. 23 per sq. m. -
whichever is higher
5208 51 70 --- Muslin (including lawn mulmul and organdi) m2 25% or Rs. 23 per sq. m. -
of carded or combed yarn whichever is higher
5208 51 80 --- Voils (excluding leno fabrics) m2 25% or Rs. 23 per sq. m. -
whichever is higher
5208 51 90 --- Others m2 25% or Rs. 23 per sq. m. -

whichever is higher
2
5208 52 -- Plain weave, weighing morew than 100 g/m m2 25% or Rs. 23 per sq. m. -
whichever is higher
5208 52 10 --- Lungi m2 25% or Rs. 23 per sq. m. -

whichever is higher
5208 52 20 -- Saari m2 25% or Rs. 23 per sq. m. -

whichever is higher
5208 52 30 --- Shirting Fabrics m2 25% or Rs. 23 per sq. m. -
whichever is higher

whichever is higher
5208 52 50 --- Cambrics (including madapollam and jaconet) m2 25% or Rs. 23 per sq. m. -
whichever is higher
5208 52 60 --- Mull (including limbric and willaya) m2 25% or Rs. 23 per sq. m. -
whichever is higher
5208 52 70 --- Muslin (including lawn mulmul and organdi) m2 25% or Rs. 23 per sq. m. -
of carded or combed yarn whichever is higher
5208 52 80 --- Voils (excluding leno fabrics) m2 25% or Rs. 23 per sq. m. -
whichever is higher
whichever is higher
5208 59 10 --- Zari bordered sarees m2 25% or Rs. 50 per sq. m. -
whichever is higher
5208 59 20 --- Sarees, Handloom m2 25% or Rs. 50 per sq. m. -
whichever is higher
whichever is higher
5209 WOVEN FABRICS OF COTTON, CONTAINING 85%

OR MORE BY WEIGHT OF COTTON, WEIGHING MORE
2
THAN 200 G/M
- Unbleached :
5209 11 -- Plain weave :
--- Handloom :
5209 11 11 ---- Dhoti m2 25% -
5209 11 12 ---- Saree m2 25% -
5209 11 13 ---- Casement m2 25% -
5209 11 14 ---- Sheeting (takia, leopard cloth and other m2 25% -
than furnishing)
5209 11 19 ---- Other m2 25% -
5209 11 90 --- Other m2 25% -
5209 12 -- 3-thread or 4-thread twill, including cross twill :
5209 12 10 --- Saree m2 25% -
5209 12 30 --- Furnishing fabrics (excluding pile and m2 25% -
chenille fabrics)
5209 12 40 --- Seersucker m2 25% -
5209 12 50 --- Canvas, including duck – carded or combed yarn m2 25% -
5209 12 60 --- Flannelette m2 25% -
5209 12 70 --- Shetting (takia, leopard cloth) m2 25% -
5209 12 90 --- Other m2 25% -
5209 19 00 -- Other fabrics m2 25% -
- Bleached :
5209 21 -- Plain weave : m2
5209 21 10 --- Saree m2 25% -
(1) (2) (3) (4) (5)

chenille fabrics)
5209 21 40 --- Seersucker m2 25% -
5209 21 50 --- Canvas (including duck) of carded or m2 25% -
combed yarn
5209 21 60 --- Dhoti m2 25% -
5209 21 70 --- Flannellete m2 25% -
5209 21 80 --- Sheeting( takia, leopardcloth) m2 25% -
5209 21 90 --- Other m2 25% -
5209 22 -- 3-thread or 4-thread twill, including
cross twill :
chenille fabrics)
5209 22 30 --- Drill m2 25% -
5209 22 90 --- Other m2 25% -
5209 29 20 --- Dedsuti, dosuti fabrics, ceretonnes and m2 25% -
osamburge
5209 29 90 --- Other m2 25% -
- Dyed :
5209 31 10 --- Lungi m2 25% or Rs. 150 per kg., -
whichever is higher
5209 31 20 --- Saree m 25% or Rs. 150 per kg.,
2 -
whichever is higher
5209 31 30 --- Shirting fabrics m2 25% or Rs. 150 per kg., -
whichever is higher
5209 31 40 --- Furnishing fabrics(excluding pile and m2 25% or Rs. 150 per kg., -
5209 31 50 --- Seersucker m2 25% or Rs. 150 per kg., -
whichever is higher
5209 31 60 --- Bedticking, domestic(other than hand dyed) m2 25% or Rs. 150 per kg., -
whichever is higher
5209 31 70 --- Canvas (including duck), of carded or m 25% or Rs. 150 per kg.,
2 -
whichever is higher
5209 31 80 --- Flannellete m2 25% or Rs. 150 per kg., -
whichever is higher
5209 31 90 --- Other m 25% or Rs. 150 per kg.,
2 -
whichever is higher
cross twill :
whichever is higher
(1) (2) (3) (4) (5)

5209 32 20 --- Furnishing fabrics(excluding pile and m2 25% or Rs. 150 per kg., -
5209 32 30 --- Drill m2 25% or Rs. 150 per kg., -
whichever is higher
whichever is higher
whichever is higher
whichever is higher
- Of yarns of different colours :
whichever is higher
2
5209 41 20 --- Saree m 25% or Rs. 32 per sq. m. -
whichever is higher
5209 41 30 --- Shirting fabrics m2 25% or Rs. 32 per sq. m. -
whichever is higher
2
5209 41 50 --- Seersucker m 25% or Rs. 32 per sq. m. -
whichever is higher
5209 41 60 --- Bedticking, domestic (other than hand dyed) m2 25% or Rs. 32 per sq. m. -
whichever is higher
2
5209 41 70 --- Flannelette m 25% or Rs. 32 per sq. m. -
whichever is higher
whichever is higher
5209 42 00 -- Denim m2 25% or Rs. 25 per sq. m. -
whichever is higher
5209 43 -- Other fabrics of 3-thread or 4-thread twill,
including cross twill :
whichever is higher
2
whichever is higher
chenille fabrics) whichever is higher -
5209 43 40 --- Coating (including suiting) m2 25% or Rs. 30 per sq. m. -

whichever is higher
5209 43 90 --- Other 2
m 25% or Rs. 30 per sq. m. -
whichever is higher
(1) (2) (3) (4) (5)

5209 49 10 --- Zari bordered sari m2 25% or Rs. 150 per kg., -
whichever is higher
whichever is higher
- Printed :
--- Lungis
5209 51 11 ---- Of Handloom m2 25% or Rs. 30 per sq. m. -
whichever is higher
5209 51 19 ---- Other m2 25% or Rs. 30 per sq. m. -
whichever is higher
whichever is higher
whichever is higher
2
5209 51 50 --- Seersucker m 25% or Rs. 30 per sq. m. -
whichever is higher
5209 51 60 --- Bedticking, domestic m2 25% or Rs. 30 per sq. m. -
whichever is higher
5209 51 70 --- Flannelette m2 25% or Rs. 30 per sq. m. -
whichever is higher
whichever is higher
5209 52 -- 3-thread or 4-thread twill, including cross
twill :
whichever is higher
whichever is higher
5209 59 10 --- Zari bordered saree m2 25% or Rs. 38 per sq. m. -
whichever is higher
whichever is higher
5210 WOVEN FABRICS OF COTTON, CONTAINING LESS

THAN 85% BY WEIGHT OF COTTON, MIXED
MAINLY OR SOLELY WITH MAN-MADE FIBRES,
2
WEIGHING NOT MORE THAN 200 G/M
- Unbleached :
(1) (2) (3) (4) (5)

5210 11 20 --- Saree m2 25% -
5210 11 90 --- Other m2 25% -
5210 19 00 -- Other fabrics m2 25% -
- Bleached :
5210 21 20 --- Poplin and broad fabrics m2 25% -
5210 21 30 --- Saree m2 25% -
5210 21 40 --- Shirting (including mazri) m2 25% -
5210 21 50 --- Voile m2 25% -
5210 21 90 --- Other m2 25% -
--- Other :
5210 29 20 --- Dedsuti, Dosuti, ceretonnes and osamburge m2 25% -
5210 29 90 --- Other m2 25% -
- Dyed :
5210 31 20 --- Coating (including suitings) m2 25% -
chenille fabrics)
5210 31 40 --- Poplin and broad fabrics m2 25% -
5210 31 50 --- Saree m2 25% -
5210 31 60 --- Voils m2 25% -
5210 31 90 --- Other m2 25% -
cross twill :
5210 32 10 --- Crepe fabrics including crepe checks m2 25% -
5210 32 30 --- Bedticking, damask m2 25% -
5210 32 90 --- Other m2 25% -
5210 39 10 --- Zari bordered saree m2 25% or Rs. 150 per kg., -
whichever is higher
whichever is higher
whichever is higher
5210 41 20 --- Crepe fabrics (excluding crepe checks) m2 25% or Rs. 15 per sq. m. -
whichever is higher
(1) (2) (3) (4) (5)

5210 41 30 --- Shirting fabrics m2 25%or Rs. 15 per sq. m. -
whichever is higher
2
5210 41 40 --- Suitings m 25% or Rs. 15 per sq. m. -
whichever is higher
5210 41 50 --- Poplin and broad fabrics m2 25% or Rs. 15 per sq. m. -
whichever is higher
whichever is higher
2
5210 41 70 --- Voils m 25% or Rs. 15 per sq. m. -
whichever is higher
whichever is higher
5210 49 10 --- Zari bordered saree m2 25% or Rs. 185 per kg., -
whichever is higher
2
5210 49 90 --- Other m 25% or Rs. 185 per kg., -
whichever is higher
- Printed :
whichever is higher
whichever is higher
whichever is higher
2
5210 51 40 --- Poplin and broad fabrics m 25% or Rs. 15 per sq. m. -
whichever is higher
5210 51 50 --- Voils m2 25% or Rs. 15 per sq. m. -
whichever is higher
2
5210 51 90 --- Other m 25% or Rs. 15 per sq. m. -
whichever is higher
whichever is higher
whichever is higher
5211 WOVEN FABRICS OF COTTON, CONTAINING LESS THAN

85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY
WITH MAN-MADE FIBRES, WEIGHING MORE THAN 200 G/M2
- Unbleached :
(1) (2) (3) (4) (5)

5211 11 20 --- Saree m2 25% -
5211 11 90 --- Other m2 25% -
cross twill :
5211 12 20 --- Twill, not elsewhere specified m2 25% -
(including gaberdine)
5211 12 30 --- Damask m2 25% -
5211 12 90 --- Other m2 25% -
5211 19 00 -- Other fabrics m2 25% -
5211 20 -- Bleached : 2
5211 20 10 --- Shirting fabrics m 25% -
5211 20 20 --- Canvas (including duck) of carded or m2 25% -
combed yarn
5211 20 30 --- Flannelettee m2 25% -
5211 20 40 --- Saree m2 25% -
5211 20 50 --- Crepe fabric including Crepe checks m2 25% -
5211 20 60 --- Twill fabrics m2 25% -
--- Other:
5211 20 91 ---- Zari bordered sari m22 25% -
5211 20 92 ---- Dedsuti, dosuti, ceretonnes and osamburge m 25% -
5211 20 99 ---- Other m2 25% -

- Dyed:
whichever is higher
5211 31 20 --- Canvas (including duck) of carded or m2 25% or Rs. 150 per kg., -
combed yarn whichever is higher
5211 31 30 --- Coating (including suitings) m2 25% or Rs. 150 per kg., -
whichever is higher
5211 31 40 --- Flannellette m2 25% or Rs. 150 per kg., -
whichever is higher
5211 31 50 --- Saree m2 25% or Rs. 150 per kg., -
whichever is higher
2
whichever is higher
5211 32 -- 3-thread or 4-thread twill, including cross twill:
5211 32 10 --- Crepe fabrics including crepe checks m2 25% or Rs. 150 per kg.,
whichever is higher
whichever is higher
2
5211 32 30 --- Twill, not elsewhere specified m 25% or Rs. 150 per kg., -
(including gaberdine) whichever is higher
(1) (2) (3) (4) (5)

5211 32 40 --- Trousers or pant fabrics m2 25% or Rs. 150 per kg., -
(excluding jeans and crepe) whichever is higher
2
whichever is higher
whichever is higher
whichever is higher
whichever is higher
5211 41 20 --- Check shirting (excluding crepe checks) m2 25% or Rs. 44 per sq. m. -
whichever is higher
2
5211 41 30 --- Shirting m 25% or Rs. 44 per sq. m. -
whichever is higher
5211 41 40 --- Suitings m2 25% or Rs. 44 per sq. m. -
whichever is higher
whichever is higher
whichever is higher
5211 41 70 --- Parachute fabrics m2 25% or Rs. 44 per sq. m. -
whichever is higher
2
whichever is higher
5211 42 00 -- Denim m2 25% or Rs. 18 per sq. m. -
whichever is higher
5211 43 -- Other fabrics of 3-thread or 4-thread twill,
including cross twill :
whichever is higher
5211 43 20 --- Crepe fabrics m2 25% or Rs. 40 per sq. m. -
whichever is higher
whichever is higher
5211 43 40 --- Suitings m2 25% or Rs. 40 per sq. m. -
whichever is higher
2
whichever is higher
whichever is higher
(1) (2) (3) (4) (5)

whichever is higher
- Printed :
whichever is higher
2
5211 51 20 --- Furnishing fabrics (excluding pile and m 25% or Rs. 18 per sq. m. -
whichever is higher
5211 51 40 --- Long cloth (chintz) m2 25% or Rs. 18 per sq. m. -
whichever is higher
whichever is higher
whichever is higher
cross twill :
5211 52 10 --- Crepe fabrics including crepe checks m2 25% or Rs. 18 per sq. m. -
whichever is higher
2
whichever is higher
5211 52 30 --- Twill, not elsewhere specified m2 25% or Rs. 18 per sq. m. -
(including gaberdine) whichever is higher
whichever is higher
whichever is higher
whichever is higher
5212 OTHER WOVEN FABRICS OF COTTON2
- Weighing not more than 200 g/m :
5212 11 00 -- Unbleached m2 25% -
5212 12 00 -- Bleached m2 25% -
5212 13 00 -- Dyed m2 25% -
5212 14 00 -- Of yarns of different colours m2 25% -
5212 15 00 -- Printed m2 25% or Rs. 165 per kg., -
2
whichever is higher
- Weighing more than 200 g/m :
5212 21 00 -- Unbleached m2 25% -
5212 22 00 -- Bleached m2 25% -
5212 23 00 -- Dyed m2 25% -
5212 24 00 -- Of yarns of different colours m2 25% or Rs. 20 per sq. m. -
whichever is higher
5212 25 00 -- Printed m2 25% or Rs. 165 per sq.m. -
whichever is higher
CHAPTER 53
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
5301 FLAX, RAW OR PROCESSED BUT NOT SPUN; FLAX TOW
AND WASTE (INCLUDING YARN WASTE AND GARNETTED
STOCK)
5301 10 00 - Flax, raw or retted kg. 25% -
- Flax, broken, scutched, hackled or otherwise
processed, but not spun :
5301 21 00 -- Broken or scutched kg. 30% -
5301 29 00 -- Other kg. 30% -
5301 30 00 - Flax tow and waste kg. 30% -
5302 TRUE HEMP (CANNABIS SATIVA L ), RAW OR

PROCESSED BUT NOT SPUN; TOW AND WASTE
OF TRUE HEMP (INCLUDING
YARN WASTE AND GARNETTED STOCK)
5302 10 00 - True hemp, raw or retted kg. 30% -
5302 90 00 - Other kg. 30% -
5303 JUTE AND OTHER TEXTILE BAST FIBRES

(EXCLUDING FLAX, TRUE HEMP AND RAMIE),
RAW OR PROCESSED BUT NOT SPUN;
TOW AND WASTE OF THESE FIBRES
(INCLUDING YARN WASTE AND GARNETTED STOCK)
5303 10 - Jute and other textile bast fibres, raw or retted :
5303 10 10 --- Jute, raw or retted kg. 25% -
5303 10 90 --- Other kg. 25% -
5303 90 - Other :
5303 90 10 --- Jute cutting kg. 25% -
5303 90 90 --- Other kg. 25% -
5304 OMITTED
5305 COCONUT, ABACA (MANILA HEMP OR MUSA

TEXTILES NEE), RAMIE AND OTHER VEGETABLE
TEXTILE FIBRES, NOT ELSEWHERE SPECIFIED
(1) (2) (3) (4) (5)

OR INCLUDED, RAW OR PROCESSED BUT NOT SPUN;
TOW, NOILS AND WASTE OF THESE FIBRES (INCLUDING
YARN WASTE AND GARNETED STOCK)
5305 00 - Coconut, abaca (Manila hemp or Musa textilis

Nee), ramie and other vegetable textile fibres, not
elsewhere specified or included, raw or processed
but not spun; tow, noils and waste of these fibres
(including yarn waste and garneted stock):
5305 00 10 --- Coir bristles fibre, coir mattress fibre, coir short kg. 25% -
fibre, coir bit fibre, decorticated coir fibre
5305 00 30 --- Curled or machine twisted coir fibre kg. 25% -
5305 00 40 --- Coir pith, processed in value added form like kg. 25% -
briquette, coins, neo disc, grow bags, organic
manure and in loose form for use in horticulture
or agriculture.
5305 00 50 --- Of Abaca kg. 25% -
5305 00 90 --- Of others kg. 25% -
5306 FLAX YARN

5306 10 - Single :
5306 10 90 --- Other kg. 25% -
5306 20 - Multiple (folded) or cabled :
5306 20 90 --- Other kg. 25% -
5307 YARN OF JUTE OR OF OTHER TEXTILE BAST FIBRES

OF HEADING 5303
5307 10 - Single :
5307 10 10 --- Of jute kg. 25% -
5307 10 90 --- Other kg. 25% -
5307 20 00 - Multiple (folded) or cabled kg. 25% -
5308 YARN OF OTHER VEGETABLE TEXTILE FIBRES;

PAPER YARN
5308 10 - Coir yarn :
5308 10 10 --- Baled kg. 25% -
5308 10 20 --- Spooled hanks kg. 25% -
5308 10 90 --- Other kg. 25% -
5308 20 00 - True hemp yarn kg. 25% -
5308 90 - Other :
5308 90 10 --- Ramie yarn kg. 25% -
(1) (2) (3) (4) (5)

5308 90 90 --- Other kg. 25% -
5309 WOVEN FABRICS OF FLAX

- Containing 85% or more by weight of flax :
5309 11 -- Unbleached or bleached :
5309 11 10 --- Unbleached m2 25% -
5309 11 20 --- Bleached m2 25% -
5309 19 -- Other :
5309 19 10 --- Dyed m2 25% -
5309 19 20 --- Printed m2 25% -
5309 19 90 --- Other m2 25% -
- Containing less than 85% by weight of flax :
5309 21 10 --- Unbleached m2 25% -
5309 21 20 --- Bleached m2 25% -
5309 29 -- Other :
5309 29 10 --- Dyed m2 25% -
5309 29 20 --- Printed m2 25% -
5309 29 90 --- Other m2 25% -
5310 WOVEN FABRICS OF JUTE OR OF OTHER TEXTILE BAST

FIBRES OF HEADING 5303
5310 10 - Unbleached :
--- Containing 100% by weight of jute :
5310 10 11 ---- Carpet backing fabrics m2 -
25%
5310 10 12 ---- Sacking fabrics m2 25% -
5310 10 13 ---- Hessian fabrics m2 25% -
5310 10 14 ---- Jute canvas m2 25% -
5310 10 19 ---- Other m2 25% -
--- Other :
5310 10 91 ---- Woven blended fabrics containing more m2 25% -
than 50% by weight of jute
5310 10 92 ---- Stranded woven fabrics of jute containing m2 25% -
50% or more by weight of jute
5310 10 93 ---- Jute swim fabrics m2 25% -
5310 10 99 ---- Other m2 25% -
5310 90 - Other :
5310 90 10 --- Bleached m2 25% -
5310 90 20 --- Decorative fabrics m2 25% -
--- Other :
5310 90 91 ---- Bleached m2 25% -
5310 90 92 ---- Dyed m2 25% -
5310 90 93 ---- Printed m2 25% -
5310 90 99 ---- Other m2 25% -
(1) (2) (3) (4) (5)

5311 WOVEN FABRICS OF OTHER VEGETABLE TEXTILE FIBRES;
WOVEN FABRICS OF PAPER YARN
5311 00 - Woven fabrics of other vegetable textile fibres;
woven fabrics of paper yarn :
--- Of other vegetable textile fibres :
5311 00 11 ---- Unbleached m2 25% -
5311 00 12 ---- Bleached m2 25% -
5311 00 13 ---- Dyed m2 25% -
5311 00 14 ---- Printed m2 25% -
5311 00 15 ---- Of coir including log form and geotextiles m2 25% -
5311 00 19 ---- Other m2 25% -
--- Of paper yarn :
5311 00 21 ---- Unbleached m2 25% -
5311 00 22 ---- Bleached m2 25% -
5311 00 23 ---- Dyed m2 25% -
5311 00 24 ---- Printed m2 25% -
5311 00 29 ---- Other m2 25% -
CHAPTER 54
Man-made filaments; strip and the like
of man-made textile materials
NOTES:
1. Throughout this Schedule, 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, poly-

esters, 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 5404 or 5405 are not
considered to be man-made fibres.
The terms ―man-made‖, ―synthetic‖ and ―artificial‖ shall have the same meaning when used in
relation to ―textile materials‖.‖;
2. Headings 5402 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
5401 SEWING THREAD OF MAN-MADE FILAMENTS,
WHETHER OR NOT PUT UP FOR RETAIL SALE
5401 10 00 - Of synthetic filaments kg. 20% -
5401 20 00 - Of artificial filaments kg. 20% -
5402 SYNTHETIC FILAMENT YARN (OTHER THAN

SEWING THREAD), NOT PUT UP FOR RETAIL
SALE, INCLUDING SYNTHETIC MONOFILAMENT
OF LESS THAN 67 DECITEX
- High tenacity yarn of nylon or other
polyamides, whether or not textured :
(1) (2) (3) (4) (5)

5402 11 10 --- Of aramids kg. 20% -
5402 19 --- Other
5402 19 10 - Nylon tyre yarn
5402 19 90 --- Other kg. 20% -
5402 20 -- High tenacity yarn of polyesters, whether
or not textured:
5402 20 10 --- Of terylene dacron kg. 20% -
5402 20 90 --- Other kg. 20% -
- Textured yarn :
5402 31 00 -- Of nylon or other polyamides, measuring kg. 20% -
per single yarn not more than 50 tex
5402 32 00 -- Of nylon or other polyamides, measuring kg. 20% -
per single yarn more than 50 tex
5402 33 00 -- Of polyesters kg. 20% -
5402 34 00 -- Of polypropylene kg. 20% -
5402 39 -- Other :
5402 39 10 --- Polypropylene filament yarn kg. 20% -
5402 39 20 --- Acrylic filament yarn kg. 20% -
5402 39 90 --- Other kg. 20% -
- Other yarn, single, untwisted or with
a twist not
exceeding 50 turns per metre :
5402 44 00 -- Elastomeric kg. 20% -
5402 45 00 -- Other, of nylon or other polyamides kg. 20% -
5402 46 00 -- Other, of polyesters, partially oriented kg. 20% -
5402 47 00 -- Other, of polyesters kg. 20% -
5402 48 00 -- Other, of polypropylene kg. 20% -
5402 49 00 -- Other kg. 20% -

- Other yarn, single, with a twist exceeding
50 turns per metre :
5402 51 00 -- Of nylon or other polyamides kg. 20% -
5402 52 00 -- Of polyesters kg. 20% -
5402 59 -- Other :
5402 59 10 Omitted
5402 59 90 --- Other kg. 20% -
- Other yarn, multiple (folded) or cabled :
5402 61 00 -- Of nylon or other polyamides kg. 20% -
5402 62 00 -- Of polyesters kg. 20% -
5402 69 -- Other :
5402 69 10 --- Polyvinyl acetate filament yarn kg. 20% -
5402 69 20 --- Polyvinyl chloride filament yarn kg. 20% -
5402 69 30 Omitted
(1) (2) (3) (4) (5)

5402 69 40 --- Acrylic filament yarn kg. 20% -
5402 69 50 --- Polytetrafluoroethylene yarn kg. 20% -
5402 69 90 --- Other kg. 20% -
5403 ARTIFICIAL FILAMENT YARN (OTHER THAN

SEWING THREAD), NOT PUT FOR RETAIL SALE,
INCLUDING ARTIFICIAL MONO FILAMENT OF
LESS THAN 67 DECITEX
5403 10 - High tenacity yarn of viscose rayon :
5403 10 10 --- Viscose rayon tyre yarn – 1,233 decitex kg. 20% -
5403 10 20 --- Viscose rayon tyre yarn – 1,833 decitex kg. 20% -
5403 10 90 --- Other kg. 20% -
- Other yarn, single :
5403 31 00 -- Of viscose rayon, untwisted or with a twist kg. 20% -
not exceeding 120 turns per metre
5403 32 00 -- Of viscose rayon, with a twist exceeding kg. 20% -
120 turns per metre
5403 33 00 -- Of cellulose acetate kg. 20% -
5403 39 -- Other :
5403 39 10 --- Cuprammonium rayon kg. 20% -
5403 39 90 --- Other kg. 20% -
- Other yarn, multiple (folded) or cabled :
5403 41 -- Of viscose rayon :
5403 41 10 --- Up to 67 decitex kg. 20% -
5403 41 20 --- Of 83 decitex kg. 20% -
5403 41 30 --- Of 111 decitex, bright kg. 20% -
5403 41 40 --- Of 111 decitex, dull kg. 20% -
5403 41 90 --- Other kg. 20% -
5403 42 -- Of cellulose acetate :
5403 42 10 --- Acetate rayon filament yarn, 83 decitex kg. 20% -
5403 42 90 --- Other kg. 20% -
5403 49 -- Other :
--- Cuprammonium filament yarn :
5403 49 11 ---- Of 33 decitex kg. 20% -
5403 49 12 ---- Of 44 decitex kg. 20% -
5403 49 13 ---- Of 67 decitex kg. 20% -
5403 49 14 ---- Of 83 decitex kg. 20% -
(1) (2) (3) (4) (5)

5403 49 15 ---- Of 89 decitex kg. 20% -
5403 49 19 ---- Other kg. 20% -
5403 49 90 --- Other kg. 20% -
5404 SYNTHETIC MONOFILAMENT OF 67 DECITEX

OR MORE AND OF WHICH NO CROSS-
SECTIONAL DIMENSION EXCEEDS 1 MM; STRIP
AND THE LIKE (FOR EXAMPLE, ARTIFICIAL
STRAW) OF SYNTHETICTEXTILE MATERIALS OF
AN APPARENT WIDTH NOT EXCEEDING 5 MM
- Monofilament: kg. 20% -
5404 11 00 -- Elastomeric kg. 20% -
5404 12 00 -- Other, of polypropylene kg. 20% -
5404 19 -- Other:
5404 19 10 --- Catgut imitation of synthetic yarn, kg. 20% -
non-sterile
5404 19 20 --- Strip and the like of synthetic fibre kg. 20% -
material
5404 19 90 --- Other kg. 20% -
5404 90 - Other :
5404 90 10 --- Catgut imitation of synthetic yarn,
non-sterile kg. 20% -
5404 90 20 --- Strip and the like of synthetic fibre
materials kg. 20% -
5404 90 90 --- Other kg. 20% -
5405 00 00 ARTIFICIAL MONOFILAMENT OF 67 DECITEX

OR MORE AND OF WHICH NO CROSS-SECTIONAL kg. 20% -
DIMENSION EXCEEDS 1 MM; STRIP AND THE
LIKE (FOR EXAMPLE, ARTIFICIAL STRAW) OF
ARTIFICIAL TEXTILE MATERIALS OF AN
APPARENT WIDTH NOT EXCEEDING 5 MM
5406 00 - MAN-MADE FILAMENT YARN (OTHER THAN
SEWING THREAD), PUT UP FOR RETAIL SALE
5406 00 10 --- Synthetic filament yarn kg. 20% -
5406 00 20 --- Artificial filament yarn kg. 20% -
5407 WOVEN FABRICS OF SYNTHETIC FILAMENT YARN,

INCLUDING WOVEN FABRICS OBTAINED FROM
MATERIALS OF HEADING 5404
5407 10 - Woven fabrics obtained from high tenacity
yarn of nylon or other polyamides or of
polyesters :
(1) (2) (3) (4) (5)

--- Unbleached :
5407 10 11 ---- Parachute fabrics m2 25% or Rs. 115 per kg., -
whichever is higher
5407 10 12 ---- Tent fabrics m2 25% or Rs. 115 per kg., -
whichever is higher
5407 10 13 ---- Nylon furnishing fabrics m2 25% or Rs. 115 per kg., -
whichever is higher
5407 10 14 ---- Umbrella cloth panel fabrics m2 25% or Rs. 115 per kg., -
whichever is higher
5407 10 15 ---- Other nylon and polyamide fabrics
(filament) m2 25% or Rs. 115 per kg., -
whichever is higher
5407 10 16 ---- Polyester suitings m2 25% or Rs. 115 per kg., -
whichever is higher
5407 10 19 ---- Other polyester fabrics m2 25% or Rs. 115 per kg., -
whichever is higher
--- Bleached :
whichever is higher
whichever is higher
whichever is higher
whichever is higher
5407 10 25 ---- Other nylon and polyamide fabrics of m2 25% or Rs. 115 per kg., -
filament yarn whichever is higher
whichever is higher
5407 10 29 ---- Other m2 25% or Rs. 115 per kg., -
whichever is higher
--- Dyed :
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
(1) (2) (3) (4) (5)

whichever is higher
2
5407 10 39 ---- Other m 25% or Rs. 115 per kg., -
whichever is higher
--- Printed :
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
--- Other :
whichever is higher
whichever is higher
whichever is higher
whichever is higher
5407 10 95 ---- Other nylon and polyamide fabrics of m2 25% or Rs. 115 per kg., -
filament yarn whichever is higher
whichever is higher
whichever is higher
5407 20 - Woven fabrics obtained from strip
or the like :
5407 20 10 --- Unbleached m2 25% -
5407 20 20 --- Bleached m2 25% -
5407 20 30 --- Dyed m2 25% -
5407 20 40 --- Printed m2 25% -
5407 20 90 --- Other m2 25% -
5407 30 - Fabrics specified in Note 9 to Section XI :
5407 30 10 --- Unbleached m2 25% -
5407 30 20 --- Bleached m2 25% -
5407 30 30 --- Dyed m2 25% -
(1) (2) (3) (4) (5)

5407 30 40 --- Printed m2 25% -
5407 30 90 --- Other m2 25% -
- Other woven fabrics, containing
85% or more by weight of filaments
of nylon or other polyamides :
--- Unbleached :
5407 41 11 ---- Nylon brasso m2 25% or Rs.30 per sq. m. -
whichever is higher
5407 41 12 ---- Nylon georgette m2 25% or Rs.30 per sq. m. -
whichever is higher
5407 41 13 ---- Nylon tafetta m2 25% or Rs.30 per sq. m. -
whichever is higher
5407 41 14 ---- Nylon sarees m2 25% or Rs.30 per sq. m. -
whichever is higher
5407 41 19 ---- Other m2 25% or Rs.30 per sq. m. -
whichever is higher
--- Bleached :
5407 41 21 ---- Nylon brasso m2 25% or Rs.30 per sq. m. -
whichever is higher
5407 41 22 ---- Nylon georgette m2 25% or Rs.30 per sq. m. -
whichever is higher
5407 41 23 ---- Nylon tafetta m2 25% or Rs.30 per sq. m. -
whichever is higher
5407 41 24 ---- Nylon sarees m2 25% or Rs.30 per sq. m. -
whichever is higher
5407 41 29 ---- Other m2 25% or Rs.30 per sq. m. -
whichever is higher
5407 42 -- Dyed :
5407 42 10 --- Nylon brasso m2 25% or Rs.60 per sq. m. -
whichever is higher
5407 42 20 --- Nylon georgette m2 25% or Rs.60 per sq. m. -
whichever is higher
5407 42 30 --- Nylon tafetta m2 25% or Rs.60 per sq. m. -
whichever is higher
5407 42 40 --- Nylon sarees m2 25% or Rs.60 per sq. m. -
whichever is higher
5407 42 90 --- Other m2 25% or Rs.60 per sq. m. -
whichever is higher
5407 43 00 -- Of yarn of different colours m2 25% or Rs.67 per sq. m. -
whichever is higher
5407 44 -- Printed :
5407 44 10 --- Nylon brasso m2 25% or Rs.58 per sq. m. -
whichever is higher
5407 44 20 --- Nylon georgette m2 25% or Rs.58 per sq. m. -
(1) (2) (3) (4) (5)

whichever is higher
2
5407 44 30 --- Nylon tafetta m 25% or Rs.58 per sq. m. -
whichever is higher
5407 44 40 --- Nylon sarees, m2 25% or Rs.58 per sq. m. -
whichever is higher
5407 44 90 --- Other m2 25% or Rs.58 per sq. m. -
whichever is higher
85% or more by weight of textured
polyester filaments :
--- Unbleached :
5407 51 11 ---- Polyester shirtings m2 25% or Rs.11 per sq.m. -
whichever is higher
5407 51 19 ---- Other m2 25% or Rs.11 per sq.m. -
whichever is higher
--- Bleached :
whichever is higher
whichever is higher
5407 52 -- Dyed :
5407 52 10 --- Polyester shirtings m2 25% or Rs.38 per sq.m. -
whichever is higher
5407 52 20 --- Polyester suitings m2 25% or Rs.38 per sq.m. -
whichever is higher
5407 52 30 --- Terylene and dacron sarees m2 25% or Rs.38 per sq.m. -
whichever is higher
5407 52 40 --- Polyester sarees m2 25% or Rs.38 per sq.m. -
whichever is higher
5407 52 90 --- Other m2 25% or Rs.38 per sq.m. -
whichever is higher
5407 53 00 -- Of yarns of different colours m2 25% or Rs.50 per sq.m. -
whichever is higher
5407 54 -- Printed :
5407 54 10 --- Terylene and dacron sarees m2 25% or Rs. 20 per sq. m.-
whichever is higher
5407 54 20 --- Polyester shirtings m2 25% or Rs. 20 per sq. m.-
whichever is higher
5407 54 30 --- Polyester sarees m2 25% or Rs. 20 per sq. m.-
whichever is higher
5407 54 90 --- Other m2 25% or Rs. 20 per -
sq. m. whichever is
(1) (2) (3) (4) (5)

higher
85% or more by weight of polyester
filaments :
5407 61 -- Containing 85% or more by weight of
non-textured polyester filaments :
5407 61 10 --- Polyester shirtings m2 25% or Rs.150 per kg., -
whichever is higher
5407 61 20 --- Polyester suitings m2 25% or Rs.150 per kg., -
whichever is higher
5407 61 90 --- Other m2 25% or Rs.150 per kg., -
whichever is higher
5407 69 00 -- Other m2 25% or Rs.60 per kg., -
whichever is higher
- Other woven fabrics, containing 85% or
more by weight of synthetic filaments :
5407 71 10 --- Unbleached m2 25% or Rs. 10 per sq.m. -
whichever is higher
5407 71 20 --- Bleached m2 25% or Rs. 10 per sq.m. -
whichever is higher
5407 72 00 -- Dyed m2 25% or Rs. 24 per sq.m. -
whichever is higher
5407 73 00 -- Of yarns of different colours m2 25% or Rs. 60 per sq.m. -
whichever is higher
5407 74 00 -- Printed m2 25% or Rs. 38 per sq.m. -
whichever is higher
- Other woven fabrics, containing less
than 85% by weight of synthetic filaments,
mixed mainly or solely with cotton :
--- Unbleached :
5407 81 11 ---- Nylon georgette m2 25% or Rs.10 per sq.m. -
whichever is higher
5407 81 12 ---- Nylon sarees m2 25% or Rs.10 per sq.m. -
whichever is higher
whichever is higher
5407 81 14 ---- Polyester suitings m2 25% or Rs.10 per sq.m. -
whichever is higher
5407 81 15 ---- Terylene and dacron sarees m2 25% or Rs.10 per sq.m. -
whichever is higher
5407 81 16 ---- Polyester dhoti m2 25% or Rs.10 per sq.m. -
whichever is higher
(1) (2) (3) (4) (5)

whichever is higher
--- Bleached :
5407 81 21 ---- Nylon georgette m2 25% or Rs.10 per sq.m. -
whichever is higher
5407 81 22 ---- Nylon sarees m2 25% or Rs.10 per sq.m. -
whichever is higher
whichever is higher
5407 81 24 ---- Polyester suitings m2 25% or Rs.10 per sq.m. -
whichever is higher
5407 81 25 ---- Terylene and dacron sarees m2 25% or Rs.10 per sq.m. -
whichever is higher
5407 81 26 ---- Polyester dhoti m2 25% or Rs.10 per sq.m. -
whichever is higher
whichever is higher
5407 82 -- Dyed :
5407 82 10 --- Nylon georgette m2 25% or Rs.42 per sq.m. -
whichever is higher
5407 82 20 --- Nylon sarees m2 25% or Rs.42 per sq.m. -
whichever is higher
whichever is higher
whichever is higher
whichever is higher
5407 82 60 --- Lungies m2 25% or Rs.42 per sq.m. -

whichever is higher
whichever is higher
whichever is higher
5407 84 -- Printed :
5407 84 10 --- Nylon georgette m2 25% or Rs.38 per sq.m. -
whichever is higher
5407 84 20 --- Nylon sarees m2 25% or Rs.38 per sq.m. -
whichever is higher
whichever is higher
whichever is higher
(1) (2) (3) (4) (5)

whichever is higher
2
5407 84 60 --- Lungies m 25% or Rs.38 per sq.m. -
whichever is higher
5407 84 70 --- Polyester sarees m2 25% or Rs.38 per sq.m. -
whichever is higher
whichever is higher
- Other woven fabrics :
5407 91 10 --- Unbleached m2 25% or Rs.15 per sq.m. -
whichever is higher
5407 91 20 --- Bleached m2 25% or Rs.15 per sq.m. -
whichever is higher
5407 92 00 -- Dyed m2 25% or Rs.67 per sq.m. -
whichever is higher
whichever is higher
5407 94 00 -- Printed m2 25% or Rs.67 per sq.m. -
whichever is higher
5408 WOVEN FABRICS OF ARTIFICIAL FILAMENT

YARN,INCLUDING WOVEN FABRICS OBTAINED
FROM MATERIALS OF HEADING 5405
5408 10 00 - Woven fabrics obtained from high tenacity m2 25% -
yarn of viscose rayon
- Other woven fabrics, containing 85% or
more by weight of artificial filament or
strip or the like :
5408 21 10 --- Unbleached m2 25% -
5408 21 20 --- Bleached m2 25% -
5408 22 -- Dyed :
--- Fabrics of rayon :
5408 22 11 ---- Rayon crepe fabrics m2 25% or Rs.45 per sq.m. -
whichever is higher
5408 22 12 ---- Rayon jacquards m2 25% or Rs.45 per sq.m. -
whichever is higher
5408 22 13 ---- Rayon brocades m2 25% or Rs.45 per sq.m. -
whichever is higher
5408 22 14 ---- Rayon georgette m2 25% or Rs.45 per sq.m. -
whichever is higher
5408 22 15 ---- Rayon tafetta m2 25% or Rs.45 per sq.m. -
whichever is higher
5408 22 16 ---- Rayon suitings m2 25% or Rs.45 per sq.m. -
(1) (2) (3) (4) (5)

whichever is higher
5408 22 17 ---- Rayon shirtings m2 25% or Rs.45 per sq.m. -
whichever is higher
5408 22 18 ---- Rayon sarees m2 25% or Rs.45 per sq.m. -
whichever is higher
whichever is higher
5408 22 20 --- Fabrics of continuous filament, other m2 25% or Rs.45 per sq.m. -
than rayon whichever is higher

5408 24 -- Printed :
--- Of rayon :
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
5408 31 10 --- Unbleached m2 25% or Rs.25 per sq.m. -
whichever is higher
5408 31 20 --- Bleached m2 25% or Rs.25 per sq.m. -
whichever is higher
5408 32 -- Dyed :
--- Fabrics of rayon :
(1) (2) (3) (4) (5)

whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
5408 34 -- Printed :
--- Fabric of rayon :
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
whichever is higher
5408 34 20 --- Fabrics of continuous filament, other m2 25% or Rs.11 per sq.m. -
whichever is higher
C HAPTER 55
Man-made staple fibres
NOTE :
Headings 5501 and 5502 apply only to man-made filament tow, consisting of parallel filaments
of a uniform length equal to the length of the tow, meeting the following specifications :
(a) length of tow exceeding 2 m;
(b) twist less than 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 5503 or 5504.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
5501 SYNTHETIC FILAMENT TOW
- Of nylon or other polyamides:
5501 11 00 -- Of aramides kg. 20% -
5501 19 00 -- Other kg. 20% -
5501 20 00 - Of polyesters kg. 20%
5501 30 00 - Acrylic or modacrylic kg. 20% -
5501 40 00 - Of polypropylene kg. 20% -
5501 90 - Other :
5501 90 10 --- Of polypropylene kg. 20% -
5501 90 90 --- Other kg. 20% -
5502 ARTIFICIAL FILAMENT TOW

5502 10 - Of cellulose acetate:
5502 10 10 --- Viscose rayon tow kg. 20% -
5502 10 90 --- Other kg. 20% -
5502 90 - Other:
5502 90 10 --- Viscose rayon tow kg. 20% -
5502 90 90 --- Other kg. 20% -
5503 SYNTHETIC STAPLE FIBRES, NOT

CARDED, COMBED OR OTHERWISE
PROCESSED FOR SPINNING
(1) (2) (3) (4) (5)

- Of nylon or other polyamides
5503 11 00 -- Of aramids kg. 20% -
5503 19 00 -- Other kg. 20% -
5503 20 00 - Of polyesters kg. 20% -
5503 40 00 - Of polypropylene kg. 20% -
5503 90 - Other :
5503 90 10 --- Polyvinyl staple fibre kg. 20% -
5503 90 20 --- Polyvinyl chloride staple kg. 20% -
fibre
5503 90 90 --- Other kg. 20% -
5504 ARTIFICIAL STAPLE FIBRES, NOT

CARDED, COMBED OR OTHERWISE
PROCESSED FOR SPINNING
5504 10 - Of viscose rayon:
5504 10 10 --- Obtained from wood other than kg. 20% -
bamboo
5504 10 20 --- Obtained from bamboo kg. 20% -
5504 10 90 --- Other kg. 20% -
5504 90 - Other :
5504 90 10 --- Acetate rayon staple fibre kg. 20% -
5504 90 20 --- Polynosic staple fibre kg. 20% -
5504 90 30 --- High wet modulus staple kg. 20% -
fibre
5504 90 90 --- Other kg. 20% -
5505 WASTE (INCLUDING NOILS, YARN

WASTE AND GARNETTED STOCK) OF
MAN-MADE FIBRES
5505 10 - Of synthetic fibers :
5505 10 10 --- Of acrylic kg. 25% -
5505 10 90 --- Other kg. 25% -
5505 20 00 - Of artificial fibres kg. 25% -
5506 SYNTHETIC STAPLE FIBRES, CARDED

COMBED OR OTHERWISE PROCESSED
FOR SPINNING
5506 10 00 - Of nylon or other polyamides kg. 20% -
5506 20 00 - Of polyesters kg. 20% -
5506 40 00 - Of Polypropylene kg. 20% -
5506 90 - Other :
5506 90 10 --- Polypropylene tops kg. 20% -
(1) (2) (3) (4) (5)

5506 90 90 --- Other kg. 20% -
5507 ARTIFICIAL STAPLE FIBRES, CARDED,

COMBED OR OTHERWISE PROCESSED
FOR SPINNING
5507 00 - Artificial staple fibres, carded,
combed or otherwise processed
for spinning :
5507 00 10 --- Acetate rayon tops kg. 20% -
5507 00 20 --- Viscose tops kg. 20% -
5507 00 30 --- Polynosic tops kg. 20% -
5507 00 40 --- High wet modulus tops kg. 20% -
5507 00 90 --- Other kg. 20% -
5508 SEWING THREAD OF MAN-MADE

STAPLE FIBRES, WHETHER OR NOT
PUT UP FOR RETAIL SALE
5508 10 00 - Of synthetic staple fibres kg. 20% -
5508 20 00 - Of artificial staple fibres kg. 20% -
5509 YARN (OTHER THAN SEWING THREAD)

OF SYNTHETIC STAPLEFIBRES, NOT PUT
UP FOR RETAIL SALE
- Containing 85% or more by

weight of staple fibres of nylon
or other polyamides :
5509 11 00 -- Single yarn kg. 20% -
5509 12 00 -- Multiple (folded) or cabled kg. 20% -
yarn
weight of polyester staple fibres
:
5509 21 00 -- Single yarn kg. 20% -
yarn
weight of acrylic or modacrylic
staple fibres :
5509 31 00 -- Single yarn kg. 20% -
yarn
- Other yarn, containing 85% or
more by weight of synthetic
staple fibres :
(1) (2) (3) (4) (5)

5509 41 -- Single yarn :
5509 41 10 --- Polypropylene spun yarn kg. 20% -
5509 41 20 --- Polyvinyl acetate spun yarn kg. 20% -
5509 41 30 --- Polyvinyl chloride spun yarn kg. 20% -
5509 41 90 --- Other kg. 20% -
5509 42 -- Multiple (folded) or cabled yarn :
5509 42 10 --- Polypropylene spun yarn kg. 20% -
5509 42 20 --- Polyvinyl acetate (PVA) spun kg. 20% -
yarn
5509 42 30 --- Polyvinyl chloride (PVC) kg. 20% -
spun yarn
5509 42 90 --- Other kg. 20% -
- Other yarn, of polyester staple
fibres :
5509 51 00 -- Mixed mainly or solely with kg. 20% -
artificial staple fibres
wool or fine animal hair
cotton
5509 59 00 -- Other kg. 20% -
- Other yarn, of acrylic or
modacrylic staple fibres :
cotton
5509 69 00 -- Other kg. 20% -
- Other yarn :
cotton
5509 99 00 -- Other kg. 20% -
5510 YARN (OTHER THAN SEWING

THREAD) OF ARTIFICIAL STAPLE
FIBRES, NOT PUT UP FOR RETAIL SALE
- Containing 85% or more by weight

of artificial staple fibres:
5510 11 -- Single yarn :
5510 11 10 --- Viscose rayon spun yarn kg. 20% -
5510 11 20 --- Acetate rayon spun yarn kg. 20% -
(1) (2) (3) (4) (5)

5510 11 90 --- Other kg. 20% -
5510 12 -- Multiple (folded) or cabled
yarn :
5510 12 90 --- Other kg. 20% -
5510 20 - Other yarn, mixed mainly or
solely with wool or fine animal
hair :
5510 20 90 --- Other kg. 20% -
5510 30 - Other yarn, mixed mainly or
solely with cotton :
5510 30 90 --- Other kg. 20% -
5510 90 - Other yarn :
5510 90 90 --- Other kg. 20% -
5511 YARN (OTHER THAN SEWING

THREAD) OF MAN-MADE STAPLE
FIBRES, PUT UP FOR RETAIL SALE
5511 10 00 - Of synthetic staple fibres, kg. 25% or Rs.31 per kg., -
containing 85% or more whichever is higher
by weight of such fibres
5511 20 00 - Of synthetic staple fibres, kg. 25% or Rs.31 per kg., -
containing less than 85% whichever is higher
by weight of such fibres
5511 30 - Of artificial staple fibres :
5511 30 10 --- Containing more than 85% kg. 25% or Rs.30 per kg., -
by weight of staple fibre whichever is higher
5511 30 90 --- Other kg. 25% or Rs. 30 per kg., -

whichever is higher
5512 WOVEN FABRICS OF SYNTHETIC

STAPLE FIBRES, CONTAINING 85%
OR MORE BY WEIGHT OF
SYNTHETIC STAPLE FIBRES
weight of polyester staple fibres
(1) (2) (3) (4) (5)

:
5512 11 10 --- Unbleached m2 25% -
5512 11 20 --- Bleached m2 25% -
5512 19 -- Other :
5512 19 10 --- Dyed m2 25% or Rs.42 per sq. -
metre, whichever is higher
5512 19 20 --- Printed m2 25% or Rs.42 per sq. -
5512 19 90 --- Other m2 25% or Rs.42 per sq. -
weight of acrylic or modacrylic
staple fibres :
5512 21 10 --- Unbleached m2 25% -
5512 21 20 --- Bleached m2 25% -
5512 29 -- Other :
5512 29 10 --- Dyed m2 25% or Rs.47 per sq. -
- Other :
5512 91 10 --- Unbleached m2 25% -
5512 91 20 --- Bleached m2 25% -
5512 99 -- Other :
5512 99 10 --- Dyed m2 25% or Rs. 65 per kg., -
whichever is higher
5512 99 20 --- Printed m2 25% or Rs. 65 per kg., -
whichever is higher
whichever is higher

STAPLE FIBRES, CONTAINING LESS
THAN 85% BY WEIGHT OF SUCH
FIBRES, MIXED MAINLY OR SOLELY
WITH COTTON, OF A WEIGHT NOT
EXCEEDING 170 G/M2
- Unbleached or bleached :
(1) (2) (3) (4) (5)

5513 11 -- Of polyester staple fibres, plain
weave :
5513 11 10 --- Unbleached m2 25% -
5513 11 20 --- Bleached m2 25% -
including cross twill, of
polyester staple fibres :
5513 12 10 --- Unbleached m2 25% -
5513 12 20 --- Bleached m2 25% -
5513 13 -- Other woven fabrics of
5513 13 10 --- Unbleached m2 25% -
5513 13 20 --- Bleached m2 25% -
5513 19 -- Other woven fabrics :
5513 19 10 --- Unbleached m2 25% -
5513 19 20 --- Bleached m2 25% -
- Dyed :
5513 21 00 -- Of polyester staple fibres, m2 25% or Rs.150 per kg., -

plain weave whichever is higher
5513 23 00 -- Other woven fabrics of m2 25% or Rs. 125 per kg. -

polyester staple fibres or Rs. 25 per sq mtr.,
whichever is highest
5513 29 00 -- Other woven fabrics m2 25% or Rs.185 per kg., -

whichever is higher
5513 31 00 -- Of polyester staple fibres, m2 25% or Rs. 21 per sq. -
plain weave metre whichever is higher
5513 39 00 -- Other woven fabrics m2 25% or Rs. 125 per kg. -

or Rs. 30 per sq mtr.,
- Printed :
5513 41 00 -- Of polyester staple fibres, m2 25% or Rs.25 per sq. -
plain weave metre, whichever is higher
5513 49 00 -- Other woven fabrics m2 25% or Rs. 185 per kg., -

whichever is higher

STAPLE FIBRES, CONTAINING LESS
THAN 85% BY WEIGHT OF SUCH
(1) (2) (3) (4) (5)

FIBRES, MIXED MAINLY OR SOLELY
WITH COTTON, OF A WEIGHT
EXCEEDING 170 G/M2
- Unbleached or bleached :
5514 11 -- Of polyester staple fibres, plain
weave :
5514 11 10 --- Unbleached m2 25% -
5514 11 20 --- Bleached m2 25% -
including cross twill, of
5514 12 10 --- Unbleached m2 25% -
5514 12 20 --- Bleached m2 25% -
5514 19 -- Other :
5514 19 10 --- Unbleached m2 25% -
5514 19 20 --- Bleached m2 25% -
- Dyed :
5514 21 00 -- Of polyester staple fibres, m2 25% or Rs. 100 per kg. -
plain weave or Rs. 30 per sq metre,
5514 22 00 -- 3-thread or 4-thread twill, m2 25% or Rs. 140 per kg., -
including cross twill, of whichever is higher
polyester staple fibres
5514 23 00 -- Other woven fabrics of m2 25% or Rs.160 per kg. -
polyester staple fibres whichever is higher
5514 29 00 -- Other woven fabrics m2 25% or Rs.170 per kg. -
whichever is higher
5514 30 - Of yarns of different colours :
5514 30 11 ---- Of polyester staple fibres, m2 25% or Rs. 64 per sq .
plain weave metre, whichever is higher
5514 30 12 ---- 3-thread or 4-thread twill, m2 25% or Rs. 43 per sq. -
including cross twill, of metre, whichever is higher
5514 30 13 ---- Other woven fabrics of m2 25% or Rs. 180 per kg., -
polyester staple fibres whichever is higher
5514 30 19 ---- Other woven fabrics m2 25% or Rs.31 per sq. -
- Printed :
5514 41 00 -- Of polyester staple fibres, m2 25% or Rs.26 per sq. -
plain weave metre,whichever is higher
5514 42 00 -- 3-thread or 4-thread twill, m2 25% or Rs. 140 per kg., -

including cross twill, of whichever is higher
5514 43 00 -- Other woven fabrics of m2 25% or Rs. 31per sq. -
(1) (2) (3) (4) (5)

polyester staple fibres metre, whichever is higher
2
5514 49 00 -- Other woven fabrics m 25% or Rs.160 per kg., -
whichever is higher
5515 OTHER WOVEN FABRICS OF

SYNTHETIC STAPLE FIBRES
- Of polyester staple fibres :
5515 11 -- Mixed mainly or solely with
viscos rayon staple fibres :
5515 11 10 --- Unbleached m2 25% or Rs.40 per sq. -
5515 11 20 --- Bleached m2 25% or Rs.40 per sq. -
5515 11 30 --- Dyed m2 25% or Rs.40 per sq. -
5515 12 10 --- Unbleached m2 25% or Rs. 95 per kg., -
whichever is higher
5515 12 20 --- Bleached m2 25% or Rs. 95 per kg., -
whichever is higher
5515 12 30 --- Dyed m2 25% or Rs. 95 per kg., -
whichever is higher
5515 12 40 --- Printed m2 25% or Rs. 95 per kg., -
whichever is higher
whichever is higher
wool or fine animal hair :
metre., whichever is higher
5515 13 30 --- Dyed m2 25% or Rs.75 per sq. -
5515 19 -- Other:
(1) (2) (3) (4) (5)

2
5515 19 20 --- Bleached m 25% or Rs.45 per sq. -
5515 19 30 --- Dyed m2 25% or Rs.45 per sq. -
- Of acrylic or modacrylic staple
fibres :

5515 21 30 --- Dyed m2 25% or Rs.79 per sq. -
5515 22 10 --- Unbleached m2 25% or Rs.140 per kg., -
whichever is higher
5515 22 20 --- Bleached m2 25% or Rs.140 per kg., -
whichever is higher
5515 22 30 --- Dyed m2 25% or Rs.140 per kg., -
whichever is higher
5515 22 40 --- Printed m2 25% or Rs.140 per kg., -
whichever is higher
5515 22 90 --- Other m2 25% or Rs.140 per kg., -
whichever is higher
5515 29 -- Other :
5515 29 30 --- Dyed m2 10% or Rs.30 per sq. -
(1) (2) (3) (4) (5)

2
5515 29 90 --- Other m 10% or Rs.30 per sq. -
5515 91 30 --- Dyed m2 25% or Rs.57 per sq. -
5515 99 -- Other :
5515 99 30 --- Dyed m2 25% or Rs.35 per sq. -
5516 WOVEN FABRICS OF ARTIFICIAL

STAPLE FIBRES
- Containing 85% or more by weight
of artificial staple fibres:
5516 11 10 --- Unbleached m2 25% -
5516 11 20 --- Bleached m2 25% -
5516 12 00 -- Dyed m2 25% or Rs.35 per sq. -
5516 13 00 -- Of yarns of different colours m2 25% or Rs.40 per sq. -
5516 14 -- Printed :
5516 14 10 --- Spun rayon printed m2 25% or Rs.12 per sq. -
shantung metre, whichever is higher
5516 14 20 --- Spun rayon printed linen m2 25% or Rs.12 per sq. metre, -
which ever is higher
(1) (2) (3) (4) (5)

- Containing less than 85% by
weight of artificial staple fibres,
mixed mainly or solely with
5516 21 10 --- Unbleached m2 25% -
5516 21 20 --- Bleached m22 25% -
5516 22 00 -- Dyed m 25% or Rs.150 per kg., -
whichever is higher
5516 23 00 -- Of yarns of different colours m2 25% or Rs.150 per kg., -
whichever is higher
5516 24 00 -- Printed m2 25% or Rs.12 per sq. -
5516 31 10 --- Unbleached m2 25% -
5516 31 20 --- Bleached m2 25% -
5516 32 00 -- Dyed m2 25% -
5516 33 00 -- Of yarns of different colours m2 25% -
5516 34 00 -- Printed m2 25% -
cotton:
5516 41 10 --- Unbleached m2 25% -
5516 41 20 --- Bleached m2 25% -
5516 42 00 -- Dyed m2 25% -
- Other :
5516 91 10 --- Unbleached m2 25% -
5516 91 20 --- Bleached m2 25% -
5516 92 00 -- Dyed m2 25% -

C HAPTER 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 (e.g., perfumes or cosmetics of Chapter 33, soaps or detergents of heading
3401, polishes, creams or similar preparations of heading 3405, fabric softeners of heading
3809) where the textile material is present merely as a carrying medium;
(b) textile products of heading 5811;
(c) natural or artificial abrasive powder or grain, on a backing of felt or nonwovens
(heading 6805);
(d) agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading
6814);
(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 and similar articles of
heading 9619.
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 5602 and 5603 cover respectively felt and nonwovens, impregnated, coated,
covered or laminated with plastics or rubber whatever the nature of these materials (compact or
cellular).
Heading 5603 also includes nonwovens in which plastics or rubber forms the bonding
substance.
Headings 5602 and 5603 do not, however, cover:
(a) felt impregnated, coated, covered or laminated with plastics or rubber, containing
50 per cent. 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 5604 does not cover textile yarn, or strip or the like of heading 5404 or 5405,
in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters
50 to 55); for the purpose of this provision, no account should be taken of any resulting change
of colour.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
5601 WADDING OF TEXTILE MATERIALS AND ARTICLES
THEREOF ; TEXTILE FIBRES , NOT EXCEEDING 5
MM IN LENGTH ( FLOCK ), TEXTILE DUST AND
MILL NEPS
- Wadding of textile materials and articles
thereof:
5601 21 -- Of cotton :
5601 21 10 --- Absorbent cotton wool kg. 25% -
5601 21 90 --- Other kg. 25% -
5601 22 00 -- Of man-made fibres kg. 25% -
5601 29 00 -- Other kg. 25% -
5601 30 00 - Textile flock and dust and mill neps kg. 25% -
5602 FELT, WHETHER OR NOT IMPREGNATED,

COATED, COVERED OR LAMINATED
5602 10 00 - Needleloom felt and stitch-bonded fibre kg. 25% -
fabrics
- Other felt, not impregnated, coated, covered
or laminated :
5602 21 00 -- Of wool or fine animal hair kg. 25% -
5602 29 -- Of other textile materials :
5602 29 10 --- For machines other than cotton machinery kg. 25% -
5602 29 20 --- Of jute (including blended or union jute), kg. 25% -
other than for machinery
5602 29 90 --- Other kg. 25% -
5602 90 - Other
5602 90 10 --- Of Rubberised coir, needled felt. kg. 25% -
5602 90 90 --- Other kg. 25% -
5603 N ONWOVENS , WHETHER OR NOT IMPREGNATED,

COATED, COVERED OR LAMINATED
- Of man-made filaments :
5603 11 00 -- Weighing not more than 25 g/m2 kg. 25% -
5603 12 00 -- Weighing more than 25 g/m2 but not more kg. 25% -
(1) (2) (3) (4) (5)

than 70 g/m2
5603 13 00 -- Weighing more than 70 g/m2 kg. 25% -
but not more than 150 g/m2
- Other :
5603 91 00 -- Weighing not more than 25 g/m2 kg. 25% -
5604 RUBBER THREAD AND CORD, TEXTILE COVERED;

TEXTILE YARN, AND STRIP AND THE LIKE OF
HEADING 5404 OR 5405, IMPREGNATED,
COATED, COVERED OR SHEATHED WITH RUBBER
OR PLASTICS
5604 10 00 - Rubber thread and cord, textile covered kg. 20% -
5604 90 00 - Other kg. 20% -
5605 METALLISED YARN, WHETHER OR NOT GIMPED ,

BEING TEXTILE YARN, OR STRIP OR THE LIKE
OF HEADING 5404 OR 5405, COMBINED WITH
METAL IN THE FORM OF THREAD, STRIP OR
POWDER OR COVERED WITH METAL
5605 00 - Metallised yarn, whether or not gimped, being
textile yarn, or strip or the like of heading
5404 or 5405, combined with metal in the
form of thread, strip or powder or covered
with metal :
5605 00 10 --- Real zari thread (gold) and silver thread kg. 20% -
combined with textile thread
5605 00 20 --- Imitation zari thread kg. 20% -
5605 00 90 --- Other kg. 20% -
5606 GIMPED YARN, AND STRIP AND THE LIKE

OF HEADING 5404 OR 5405, GIMPED ( OTHER
THAN THOSE OF HEADING 5605 AND GIMPED
HORSEHAIR YARN); CHENILLE YARN ( INCLUDING
FLOCK CHENILLE YARN); LOOP WALE-YARN
5606 00 - Gimped yarn, and strip and the like of
heading 5404 or 5405, gimped (other
than those of heading 5605 and gimped
horsehair yarn); chenille yarn (including
(1) (2) (3) (4) (5)

flock chenille yarn); loop wale-yarn :
5606 00 10 --- Trimmings, of cotton kg. 20% -
5606 00 20 --- Trimmings, of man-made fibres kg. 20% -
5606 00 30 --- Trimmings, of zari kg. 20% -
5606 00 90 --- Other kg. 20% -
5607 TWINE, CORDAGE, ROPES AND CABLES , WHETHER

OR NOT PLAITED OR BRAIDED AND WHETHER OR
NOT IMPREGNATED, COATED, COVERED OR
SHEATHED WITH RUBBER OR PLASTICS
- Of sisal or other textile fibres of the
genus Agave :
5607 21 00 -- Binder or baler twine kg. 20% -
5607 29 00 -- Other kg. 20% -
- Of polyethylene or polypropylene:
5607 41 00 -- Binder or baler twine kg. 20% -
5607 49 00 -- Other kg. 20% -
5607 50 - Of other synthetic fibres :
5607 50 10 --- Nylon fish net twine kg. 20% -
5607 50 20 --- Nylon tyre cord kg. 20% -
5607 50 30 --- Viscose tyre cord kg. 20% -
5607 50 40 --- Nylon rope kg. 20% -
5607 50 90 --- Other kg. 20% -
5607 90 - Other :
5607 90 10 --- Coir, cordage and ropes, other than of kg. 20% -
cotton
5607 90 20 --- Cordage, cable, ropes and twine, of cotton kg. 20% -
5607 90 90 --- Other kg. 20% -
5608 K NOTTED 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 --- Made up fishing nets of nylon kg. 25% -
5608 11 90 --- Other kg. 25% -
5608 19 00 -- Other kg. 25% -
5608 90 - Other :
5608 90 10 --- Of cotton kg. 25% -
5608 90 20 --- Of jute kg. 25% -
5608 90 90 --- Other kg. 25% -
(1) (2) (3) (4) (5)

5609 ARTICLES OF YARN, STRIP OR THE LIKE OF
HEADING 5404 OR 5405, TWINE, CORDAGE,
ROPE OR CABLES , NOT ELSEWHERE SPECIFIED
OR INCLUDED
5609 00 - Articles of yarn, strip or the like of heading
5404 or 5405, twine, cordage, rope or cables,
not elsewhere specified or included:
5609 00 10 --- Products of coir kg. 25% -
5609 00 20 --- Articles made up of cotton yarn kg. 25% -
5609 00 30 --- Articles made up of jute kg. 25% -
5609 00 90 --- Other kg. 25% -
CHAPTER 57
Carpets and other textile floor coverings
NOTES :
1. For the purposes of this Chapter, the term ―carpets and other textile floor coverings‖ means floor
coverings in which textile materials serve as the exposed surface of the article when in use and includes
articles having the characteristics of textile floor coverings but intended for use for other purposes.
2. This Chapter does not cover floor covering underlays.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
5701 C ARPETS AND OTHER TEXTILE FLOOR
COVERINGS , KNOTTED, WHETHER OR
NOT MADE UP
5701 10 - Of wool or fine animal hair:

5701 10 10 --- Hand-made m2 25% -
5701 10 90 --- Other m2 25% -
5701 90 - Of other textile materials:
--- Of cotton:
5701 90 11 ---- Hand-made m2 25% -
5701 90 19 ---- Other m2 25% -
5701 90 20 --- Of coir including geo textile m2 25% -
--- Of silk:
5701 90 31 ---- Hand-made m2 25% -
5701 90 39 ---- Other m2 25% -
5701 90 90 --- Other m2 25% -
5702 C ARPETS AND OTHER TEXTILE FLOOR
COVERINGS , WOVEN , NOT TUFTED OR FLOCKED ,
WHETHER OR NOT MADE UP, INCLUDING
―K ELEM ‖, ―S CHUMACKS ‖, ―KARAMANIE‖
AND SIMILAR HAND-WOVEN RUGS
5702 10 00 - ―Kelem‖, ―Schumacks‖, ―Karamanie‖ m 2 25% -
and similar hand-woven rugs
5702 20 - Floor coverings of coconut fibres (coir):

5702 20 10 --- Coir matting, woven m2 25% -
5702 20 20 --- Coir carpets and other rugs m2 25% -
5702 20 90 --- Other m2 25% -
(1) (2) (3) (4) (5)

- Other, of pile construction, not made up:
5702 31 -- Of wool or fine animal hair :
5702 31 10 --- Carpets m2 25% -
5702 31 20 --- Druggets m2 25% -
5702 31 30 --- Mats and matting m2 25% -
5702 31 40 --- Carpeting , floor rugs and the like m2 25% -
5702 31 90 --- Other m2 25% -
5702 32 -- Of man-made textile material :
5702 32 10 --- Carpets, carpeting and rugs and
the like m2 25% or Rs.105 per sq. -
metre, whichever
is higher
5702 32 20 --- Mats and matting m2 25% or Rs.105 per sq. -

metre, whichever
is higher
metre, whichever
is higher
5702 39 -- Of other textile materials:
5702 39 10 --- Carpets and other floor coverings m2 25% -
other than durries of cotton
5702 39 20 --- Carpets and other floor coverings, of silk m2 25% -
- Other, of pile construction, made up :

5702 41 10 --- Carpets m2 25% -
5702 41 20 --- Druggets m2 25% -
5702 41 90 --- Other m2 25% -
5702 42 -- Of man made textile materials:
5702 42 10 --- Carpets, carpeting and rugs m2 25% or Rs. 80 per sq. -
metre, whichever
is higher
5702 42 20 --- Mats and mattings m2 25% or Rs. 80 per sq. -
metre, whichever
is higher
5702 42 30 --- Carpets, rugs and mats of Handloom m2 25% or Rs. 80 per sq. -
metre, whichever
is higher
5702 42 90 --- Other m2 25% or Rs. 80 per sq. -
metre, whichever
is higher
(1) (2) (3) (4) (5)

5702 49 10 --- Carpets and other floor coverings other m2 25% -
than durries of cotton
5702 49 20 --- Carpets and other floor coverings, of silk m2 25% -
5702 49 90 --- Other m2 25% -
5702 50 - Other, not of pile construction, m2 25% -
not made up:
--- Of man-made textile materials:
5702 50 21 ---- Carpets, Carpeting and rugs m2 25% or Rs. 105 per sq. -
metre, whichever
is higher
5702 50 22 ---- Mats and matting m2 25% or Rs. 105 -
per sq. metre, whichever
is higher
5702 50 29 ---- Other m2 25% or Rs. 105 per sq. -
metre, whichever
is higher
--- Of other textiles materials:
5702 50 31 ---- Carpets and other floor coverings, m2 25% -
of cotton other than durries

5702 50 32 ---- Carpets and other floor m2 25% -
coverings, of silk
5702 50 33 ---- Place mat and other similar goods m2 25% -
5702 50 39 ---- Other m2 25% -
- Other, not of pile construction, made up:
5702 91 10 --- Carpets m2 25% -
5702 91 20 --- Druggets m2 25% -
5702 91 90 --- Other m2 25% -
5702 92 -- Of man-made textile materials :
5702 92 10 --- Carpets, carpeting and rugs m2 25% or Rs.110 per sq. -
metre, whichever
is higher
5702 92 20 --- Mats and mattings m2 25% or Rs.110 per sq. -
metre, whichever
is higher
metre, whichever
is higher
5702 99 10 --- Carpets and other floor coverings,
of cotton m2 25% -
other than durries
5702 99 20 --- Carpets and other floor coverings,
(1) (2) (3) (4) (5)

of silk m2 25% -
5702 99 90 --- Other m2 25% -
5703 CARPETS AND OTHER TEXTILE FLOOR

COVERINGS , (INCLUDING TURF), TUFTED ,
WHETHER OR NOT MADE UP
5703 10 - Of wool or fine animal hair :
5703 10 10 --- Carpets m2 25% -
5703 10 90 --- Other m2 25% -
- Of nylon or other polyamides :
5703 21 00 -- Turf m2 25% or Rs.70 per sq. -
metre, whichever
is higher
5703 29 -- Other
5703 29 10 --- Carpets, carpeting and rugs m2 25% or Rs.70 per sq. -
metre,whichever is
higher
5703 29 20 --- 100% polyamide tufted velour, cut pile m2 25% or Rs.70 per sq. -
or loop pile carpet mats with jute, metre, whichever
rubber latex or PU foam backing is higher
metre, whichever
is higher
- Of other man-made textile materials:
5703 31 00 -- Turf m2 25% or Rs.55 per sq. -
metre, whichever
is higher
5703 39 -- Other: -
5703 39 10 --- Carpets, carpeting and rugs m2 25% or Rs.55 per sq.
metre, whichever
is higher
5703 39 20 --- 100% polypropylene carpet mats m2 25% or Rs.55 per sq. -
with jute, rubber, latex or PU foam metre, whichever
backing is higher
metre, whicheveris
higher
5703 90 - Of other textile materials:
5703 90 10 --- Carpets and other floor coverings, m2 25% -
of cotton, other than durries
5703 90 20 --- Carpets and floor coverings of Coir m2 25% -
5703 90 90 --- Other m2 25% -
5704 C ARPETS AND OTHER TEXTILE FLOOR -

COVERINGS , OF FELT, NOT TUFTED OR
FLOCKED , WHETHER OR NOT MADE UP 25% -
5704 10 00 - Tiles, having a maximum surface m2 25% -
area of 0.3 m2
(1) (2) (3) (4) (5)

5704 20 - Tiles, having a maximum surface area
exceeding 0.3 m2 but not exceeding 1m2
5704 20 10 --- Cotton m2 25% or Rs.35 per sq. -
metre, whichever
is higher
2
5704 20 20 --- Woollen, other than artware m 25% or Rs.35 per sq. -
metre, whichever
is higher
2
5704 20 90 --- Other m 25% or Rs.35 per sq. -
metre, whichever
is higher
5704 90 - Other :
5704 90 10 --- Cotton m2 25% or Rs.35 per sq. -
metre, whichever
is higher
2
5704 90 20 --- woollen, other than artware m 25% or Rs.35 per sq. -
metre, whichever
is higher
metre, whichever
is higher
5705 O THER CARPETS AND OTHER TEXTILE FLOOR

COVERINGS , WHETHER OR NOT MADE UP
5705 00 - Other carpets and other textile floor
coverings, whether or not made up:
--- Carpets :
5705 00 11 ---- Of silk m2 25% -
5705 00 19 ---- Other m2 25% -
--- Durries :
5705 00 21 ---- Durries cotton m2 25% -
5705 00 22 ---- Durries of man-made fibres m2 25% -
5705 00 23 ---- Durries of wool m2 25% -
5705 00 24 ---- Cotton Durries of handloom (including m2 25% -
Chindi Durries, Cotton Chenille Durries,
Rag Rug Durrie, Printed Durries,
Druggets)
5705 00 29 ---- Other m2 25% -
--- Of jute :
5705 00 31 ---- Of blended jute m2 25% -
5705 00 32 ---- Of coir jute m2 25% -
5705 00 39 ---- Other m2 25% -
--- Carpets, carpeting, rugs, mats and
mattings:
5705 00 41 ---- knitted m2 25% -
5705 00 42 ---- Mats and mattings including Bath Mats, m 2 25% -

where cotton predominates by weight,
of Handloom, Cotton Rugs of Handloom
5705 00 49 ---- Other m2 25% -
5705 00 90 --- Other m2 25% -
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 5801 also includes woven weft pile fabrics which have not yet had the floats cut, at which
stage they have no pile standing up.
3. For the purposes of heading 5803, ―gauze‖ means a fabric with a warp composed wholly or in part
of standing or ground threads and crossing or doup threads which cross the standing or ground threads
making a half turn, a complete turn or more to form loops through which weft threads pass.
4. Heading 5804 does not apply to knotted net fabrics of twine, cordage or rope, of heading 5608.
5. For the purposes of heading 5806, the expression ―narrow woven fabrics‖ means:
(a) woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider
pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;
(b) tubular woven fabrics of a flattened width not exceeding 30 cm; and
(c) bias binding with folded edges, of a width when unfolded not exceeding 30 cm.
Narrow woven fabrics with woven fringes are to be classified in heading 5808.
6. In heading 5810, the expression ―embroidery‖ means, inter alia, embroidery with metal or glass
thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs
of textile or other materials. The heading does not apply to needlework tapestry (heading 5805).
7. In addition to the products of heading 5809, this Chapter also includes articles made of metal thread
and of a kind used in apparel, as furnishing fabrics or for similar purposes.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
5801 WOVEN PILE FABRICS AND CHENILLE FABRICS,
OTHER THAN FABRICS OF HEADING 5802 OR 5806
5801 10 00 - Of wool or fine animal hair m2 25% or Rs.210 per sq.metre, -
whichever is higher
- Of cotton :
5801 21 00 -- Uncut weft pile fabrics m2 25% or Rs.80 per sq.metre, -
whichever is higher
(1) (2) (3) (4) (5)

5801 22 -- Cut corduroy :
5801 22 10 --- Solely of cotton m2 25% or Rs.75 per sq.metre, -
whichever is higher
5801 22 90 --- Other m2 25% or Rs.75 per sq.metre, -
whichever is higher
5801 23 00 -- Other weft pile fabrics m2 25% or Rs.80 per sq.metre, -
whichever is higher
5801 26 00 -- Chenille fabrics
5801 27 -- Warp pile fabrics :

5801 27 10 --- Warp pile fabrics,'epingle', (uncut) m2 25% or Rs. 135 per sq. metre -
whichever is higher
5801 27 20 --- Warp pile fabrics, cut m2 25% or Rs.120 per sq.metre, -
whichever is higher
whichever is higher
- Of man-made fibres :
5801 31 00 -- Uncut weft pile fabrics m2 25% or Rs.75 per sq.metre, -
whichever is higher
5801 32 00 -- Cut corduroy m2 25% or Rs.180 per sq.metre, -
whichever is higher
5801 33 00 -- Other weft pile fabrics m2 25% or Rs.150 per sq.metre, -
whichever is higher
5801 36 -- Chenille fabrics :
5801 36 10 --- Carduroys m2 25% or Rs.130 per sq.metre, -
whichever is higher
whichever is higher
5801 37 -- Warp pile fabrics :
5801 37 10 --- Warp pile fabrics, uncut m2 25% or Rs. 140 per sq. -
metre whichever is higher
5801 37 20 --- Warp pile fabrics, cut m2 25% or Rs. 68 per sq. metre -
whichever is higher
5801 37 90 --- Other m2 25% or Rs. 140 per sq. metre -
whichever is higher
5801 90 10 --- Pile fabrics and chenille fabrics m2 25% or Rs. 35 per sq. metre -
of silk containing more than whichever is higher
50% by weight of silk, but not
containing wool or hair
5801 90 90 --- Pile fabrics and chenille fabrics m2 25% or Rs. 35 per sq. metre, -
(1) (2) (3) (4) (5)

not elsewhere specified or whichever is higher
included
5802 TERRY TOWELLING AND SIMILAR

WOVEN TERRY FABRICS, OTHER THAN
ARROW FABRICS OF HEADING 5806
TUFTED TEXTILE FABRICS, OTHER THAN
PRODUCTS OF HEADING 5703
5802 10 - Terry towelling and similar woven

terry fabrics,of cotton:
5802 10 10 --- Unbleached m2 25% -
5802 10 20 --- Bleached
m2 25% or Rs. 60 per sq. metre, -
5802 10 30 --- Piece dyed whichever is higher
5802 10 40 --- Yarn dyed whichever is higher
5802 10 50 --- Printed whichever is higher
m2 25% or Rs. 60 per sq. metre -
5802 10 60 --- Of Handloom whichever is higher
5802 10 90 --- Other whichever is higher
whichever is higher
-
5802 20 00 - Terry towelling and similar m2 25%
woven terry fabrics, of other
textile materials m2 25% or Rs. 150 per kg., -
5802 30 00 - Tufted textile fabrics whichever is higher
5803 00 GAUZE, OTHER THAN NARROW , -

FABRICS OF HEADING 5806
--- Of cotton : -
5803 00 11 ---- Unbleached m2 25% -
5803 00 12 ---- Bleached m2 25% -
5803 00 13 ---- Piece dyed m2 25% -
5803 00 14 ---- Yarn dyed m2 25% -
5803 00 15 ---- Printed m2 25% -
5803 00 19 ---- Other m2 25% -
--- Of other textile materials :
5803 00 91 ---- Of silk or silk waste m2 25% -
5803 00 92 ---- Of synthetic fiber m2 25% -
5803 00 93 ---- Of artificial fibre m2 25% -
(1) (2) (3) (4) (5)

5803 00 99 ---- Other m2 25% -
5804 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
6002 TO 6006
5804 10 - Tulles and other net fabrics :
5804 10 10 --- Of cotton kg. 25% or Rs. 200 per kg., -
whichever is higher
whichever is higher
- Mechanically made lace :
5804 21 00 -- Of man-made fibres kg. 25% or Rs. 200 per kg., -
whichever is higher
5804 29 10 --- Of cotton kg. 25% or Rs. 200 per kg., -
whichever is higher
whichever is higher
5804 30 00 - Hand-made lace kg. 25% or Rs. 200 per kg., -
whichever is higher
5805 H AND- 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 - 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 --- Tapestries hand made or needle kg. 25% -
worked by hand, of cotton kg. 25% -
5805 00 20 --- Tapestries of jute kg. 25% -
5805 00 90 --- Other kg. 25% -
(1) (2) (3) (4) (5)

5806 NARROW WOVEN FABRICS OTHER THAN
GOODS OF HEADING 5807; NARROW
FABRICS CONSISTING OF WARP
WITHOUT WEFT ASSEMBLED BY
MEANS OF AN ADHESIVE ( BOLDUCS )
5806 10 00 - Woven pile fabrics (including kg. 25% -
terry toweling and similar terry
fabrics) andchenille fabrics
5806 20 00 - Other woven fabrics, containing kg. 25% -
by weight 5% or more of
elastomeric yarnor rubber thread
5806 31 -- Of cotton :
5806 31 10 --- Typewriter ribbon cloth kg. 25% -
5806 31 20 --- Newar cotton kg. 25% -
5806 31 90 --- Other kg. 25% -
5806 39 10 --- Goat hair puttis tape kg. 25% -
5806 39 20 --- Jute webbing kg. 25% -
5806 39 30 --- Other narrow fabrics of jute kg. 25% -
5806 39 90 --- Other kg. 25% -
5806 40 00 - Fabrics consisting of warp kg. 25% -
without weft assembled by
means of an adhesive (bolducs)
5807 LABELS, BADGES AND SIMILAR

ARTICLES OF TEXTILE MATERIALS,
IN THE PIECE, IN STRIPS OR CUT TO
SHAPE OR SIZE, NOT EMBROIDERED
5807 10 - Woven :
5807 10 10 --- Of cotton kg. 25% -
5807 10 20 --- Of man-made fibre kg. 25% -
5807 10 90 --- Other kg. 25% -
5807 90 - Other :
5807 90 10 --- Felt or non-woven kg. 25% -
5807 90 90 --- Other kg. 25% -
5808 BRAIDS IN THE PIECE; ORNAMENTAL

TRIMMINGS IN THE PIECE, WITHOUT
EMBROIDERY, OTHER THAN KNITTED
OR CROCHETED; TASSELS, POMPONS
AND SIMILAR ARTICLES
(1) (2) (3) (4) (5)

5808 10 - Braids, in the piece :
5808 10 10 --- Of cotton kg. 25% -
5808 10 90 --- Other kg. 25% -
5808 90 - Other :
5808 90 10 --- Tapes, ornamental or cotton kg. 25% -
5808 90 20 --- Hair band of narrow fabrics kg. 25% -
5808 90 30 --- Other braids kg. 25% -
5808 90 40 --- Ribbons of rayon with kg. 25% -
ornamental trimmings
5808 90 50 --- Saree falls, borders (other kg. 25% -
than zari), frings of cotton
5808 90 60 --- Saree falls, borders (other kg. 25% -
than zari), frings
of man-made fibre
5808 90 90 --- Other kg. 25% -
5809 WOVEN FABRICS OF METAL THREAD

AND WOVEN FABRICS OF METALLISED
YARN OF HEADING 5605, OF A KIND
USED IN APPAREL, AS FURNISHING
FABRICS OR FOR SIMILAR PURPOSES,
NOT ELSEWHERE SPECIFIED OR
INCLUDED
5809 00 - Woven fabrics of metal thread
and woven fabrics of metallised
yarn of heading 5605, of a kind
used in apparel, as furnishing
fabrics or for similar
purposes, not elsewhere
specified or included :
5809 00 10 --- Zari border kg. 25% -
5809 00 90 --- Other kg. 25% -
5810 E MBROIDERY IN THE PIECE , IN

STRIPS OR IN MOTIFS
5810 10 00 - Embroidery without visible kg. 25% or Rs. 200 per kg., -
ground whic hever is higher
- Other embroidery :
5810 91 00 -- Of cotton kg. 25% -
5810 92 -- Of man-made fibres :
5810 92 10 --- Embroidered badges, motifs kg. 25% -
and the like
5810 92 90 --- Other kg. 25% -
(1) (2) (3) (4) (5)

5810 99 00 -- Of other textile materials kg. 25% -
5811 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 5810
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 5810: 2
5811 00 10 --- Kantha (multilayer stitched m 25% -
textile fabrics in piece used
for bedding, mattress pads or
clothing)
5811 00 20 --- Quilted wadding m2 25% -
5811 00 90 --- Other m2 25% -
CHAPTER 59
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for
industrial use
NOTES :
1. Except where the context otherwise requires, for the purposes of this Chapter, the expression ―textile
fabrics‖ applies only to the woven fabrics of Chapters 50 to 55 and headings 5803 and 5806, the braids and
ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to
6006.
2. Heading 5903 applies to:
(a) textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight
per square metre and whatever the nature of the plastic material (compact or cellular), other than:
(1) fabrics in which the impregnation, coating or covering cannot be seen with the naked
eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be
taken of any resulting change of colour;
(2) products which cannot, without fracturing, be bent manually around a cylinder of a
diameter of 7 mm, at a temperature between 15oC and 30oC (usually Chapter 39);
(3) products in which the textile fabric is either completely embedded in plastics or entirely
coated or covered on both sides with such material, provided that such coating or covering can be
seen with the naked eye with no account being taken of any resulting change of colour (Chapter
39);
(4) fabrics partially coated or partially covered with plastics and bearing designs resulting
from these treatments (usually Chapters 50 to 55, 58 or 60);
(5) plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile
fabric is present merely for reinforcing purposes (Chapter 39); or
(6) textile products of heading 5811;
(b) fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with
plastics, of heading 5604.
3. For the purposes of heading 5903, ―textile fabrics laminated with plastics‖ means products
made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which
are combined by any process that bonds the layers together, whether or not the sheets or film of plastics
are visible to the naked eye in the cross-section.
4. For the purposes of heading 5905, the expression ―textile wall coverings‖ applies to products in
rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface
which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).
This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly
on a backing of paper (heading 4814) or on a textile backing (generally heading 5907).
5. For the purposes of heading 5906, the expression ―rubberised textile fabrics‖ means:
(a) textile fabrics impregnated, coated, covered or laminated with rubber:
(i) weighing not more than 1,500 g/m2; or
(ii) weighing more than 1,500 g/m2 and containing more than 50% by weight of textile
material;
(b) fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with
rubber, of heading 5604; 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 5811.
6. Heading 5907 does not apply to:
(a) fabrics in which 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 4408);
(f) natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 6805);
(g) agglomerated or reconstituted mica, on a backing of textile fabrics (heading 6814); or
(h) metal foil on a backing of textile fabrics (generally Section XIV or XV).
7. Heading 5910 does not apply to:
(a) transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or
(b) transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or
laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed
with rubber (heading 4010).
8. Heading 5911 applies to the following goods, which do not fall in any other heading of Section XI:
(a) textile products in the piece, cut to length or simply cut to rectangular (including square)
shape (other than those having the character of the products of headings 5908 to 5910), the following
only:
(i) textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber,
leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for
other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for
covering weaving spindles (weaving beams);
(ii) bolting cloth;
(iii) filtering or straining cloth of a kind used in oil presses or the like, of textile
material or of human hair;
(iv) flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated
or coated, of a kind used in machinery or for other technical purposes;
(v) textile fabrics reinforced with metal, of a kind used for technical purposes;
(vi) cords, braids and the like, whether or not coated, impregnated or reinforced with metal,
of a kind used in industry as packing or lubricating materials;
(b) textile articles (other than those of headings 5908 to 5910) of a kind used for technical purposes
[for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper
making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing
discs and other machinery parts].

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
5901 T EXTILE 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 --- Of cotton m2 25% -
5901 10 20 --- Prepared painting canvas m2 25% -
5901 10 90 --- Other m2 25% -
5901 90 - Other :
5901 90 10 --- Tracing cloth of cotton m2 25% -
5901 90 20 --- Varnished cambric fabrics (Empire fabrics) m2 25% -
tapes
5901 90 90 --- Other m2 25% -
5902 TYRE CORD FABRIC OF HIGH TENACITY YARN OF

NYLON OR OTHER POLYAMIDES, POLYESTERS OR
VISCOSE RAYON
5902 10 - Of nylon or other polyamides :
5902 10 10 --- Impregnated with rubber m2 25% -
5902 10 90 --- Other m2 25% -
5902 20 - Of polyesters :
5902 20 90 --- Other m2 25% -
5902 90 - Other :
5902 90 90 --- Other m2 25% -
(1) (2) (3) (4) (5)
5903 TEXTILE FABRICS, IMPREGNATED, COATED,

COVERED OR LAMINATED WITH PLASTICS , OTHER
THAN THOSE OF HEADING 5902
5903 10 - With polyvinyl chloride :
5903 10 10 --- Imitation leather fabrics of cotton m2 25% -
5903 10 90 --- Other m2 25% -
5903 20 - With polyurethane :
5903 20 10 --- Imitation leather fabrics, of cotton m2 25% -
5903 20 90 --- Other m2 25% -
5903 90 - Other:
5903 90 10 --- Of cotton m2 25% -
5903 90 20 --- Polyethylene laminated jute fabrics m2 25% -
5903 90 90 --- Other m2 25% -
5904 L INOLEUM , WHETHER OR NOT CUT TO SHAPE ;

FLOOR COVERINGS CONSISTING OF A COATING
OR COVERING APPLIED ON A TEXTILE BACKING ,
WHETHER OR NOT CUT TO SHAPE
5904 10 00 - Linoleum m2 25% -
5904 90 - Other :
5904 90 10 --- Floor coverings with jute base m2 25% -
5904 90 90 --- Other m2 25% -
5905 T EXTILE WALL COVERINGS

5905 00 - Textile wall coverings :
5905 00 10 --- Fixed on the backing of any material kg. 25% -
5905 00 90 --- Other kg. 25% -
5906 R UBBERISED TEXTILE FABRICS, OTHER THAN

5906 10 00 - Adhesive tape of a width not exceeding kg. 25% -
20 cm
- Other :
5906 91 -- Knitted or crocheted :
5906 91 10 --- Of cotton kg. 25% -
5906 91 90 --- Of other textile materials kg. 25% -
5906 99 -- Other :
5906 99 10 --- Insulating tape, electrical of cotton kg. 25% -
5906 99 20 --- Rubberised cotton fabrics, other than kg. 25% -
knitted or crocheted
5906 99 90 --- Other kg. 25% -
(1) (2) (3) (4) (5)

5907 TEXTILE FABRICS OTHERWISE IMPREGNATED,
COATED OR COVERED; PAINTED CANVAS BEING
THEATRICAL SCENERY, STUDIO BACK - CLOTHS OR
THE LIKE
5907 00 - Textile fabrics otherwise impregnated,
coated or covered; painted canvas being
theatrical scenery, studio back-cloths or the
like :
--- Fabrics covered partially or fully with
textile flocks, or with preparation containing
textile flocks :
5907 00 11 ---- On the base fabrics of cotton m2 25% -
5907 00 12 ---- On the base fabrics of man-made textile m2 25% -
material
5907 00 19 ---- On base fabrics of other textile materials m2 25% -
--- Other :
5907 00 91 ---- Cotton fabrics coated or impregnated with m2 25% -
oil or preparations with basis of drying oil
5907 00 92 ---- Other textile fabrics coated or impregnated m2 25% -
with oil or oil preparations
5907 00 93 ---- Jute fabrics otherwise impregnated or coated m2 25% -
5907 00 99 ---- Other m2 25% -
5908 T EXTILE 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 - 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 --- Wicks and gas mantle fabrics, of cotton kg. 25% -
5908 00 20 --- Gas mantles of rayon kg. 25% -
5908 00 90 --- Other kg. 25% -
5909 T EXTILE HOSE PIPING AND SIMILAR TEXTILE

TUBING , WITH OR WITHOUT LINING, ARMOUR OR
ACCESSORIES OF OTHER MATERIALS
5909 00 - Textile hose piping and similar textile tubing,
with or without lining, armour or accessories
of other materials :
5909 00 10 --- Of cotton kg. 25% -
(1) (2) (3) (4) (5)

5909 00 20 --- Of man-made fibre kg. 25% -
5910 T RANSMISSION 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
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 :
5910 00 10 --- Cotton canvas ply belting kg. 25% -
5910 00 20 --- Rubberised cotton belting kg. 25% -
5910 00 30 --- Other transmission, conveyer or elevator kg. 25% -
belts or belting of cotton
5910 00 40 --- Hair belting kg. 25% -
5910 00 50 --- Flax canvas ply belting kg. 25% -
5910 00 60 --- Fibre belt conveyor kg. 25% -
5910 00 90 --- Other kg. 25% -
5911 T EXTILE PRODUCTS AND ARTICLES, FOR TECHNICAL

USES, SPECIFIED IN NOTE 8 TO THIS C HAPTER
5911 10 00 - Textile fabrics, felt and felt-lined woven kg. 25% -
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) 2
5911 20 00 - Bolting cloth, whether or not made up m 25% -
- Textile fabrics and felts, endless or fitted
with linking devices, of a kind used in paper-
making or similar machines (for example,
for pulp or asbestos-cement) :
5911 31 -- Weighing less than 650 g/m2 :
5911 31 10 --- Felt for cotton textile industries, woven kg. 25% -
5911 31 20 --- Woven textiles felt, whether or not kg. 25% -
impregnated or coated, of a kind commonly
used in other machines
5911 31 30 --- Cotton fabrics and articles used in kg. 25% -
machinery and plant
5911 31 40 --- Jute fabrics and articles used in machinery kg. 25% -
or plant
(1) (2) (3) (4) (5)

5911 31 50 --- Textile fabrics of metalised yarn of a kind kg. 25% -
commonly used in paper making or other
machinery
5911 31 90 --- Other kg. 25% -
5911 32 -- Weighing 650 g/m2 or more:
5911 32 10 --- Felt for cotton textile industries, woven kg. 25% -
5911 32 20 --- Woven textiles felt, whether or not kg. 25% -
impregnated or coated, of a kind commonly
used in other machines
5911 32 30 --- Cotton fabrics and articles used in kg. 25% -
machinery and plant
5911 32 40 --- Jute fabrics and articles used in machinery kg. 25% -
or plant
5911 32 50 --- Textile fabrics of metalised yarn of a kind kg. 25% -
commonly used in paper making or other
machinery
5911 32 90 --- Other kg. 25% -
5911 40 00 - Filtering or Straining cloth of a kind used in kg. 25% -
oil presses or the like, including that of human
hair
5911 90 - Other :
5911 90 10 --- Paper maker‘s felt, woven kg. 25% -
5911 90 20 --- Gaskets, washers, polishing discs and other kg. 25% -
machinery parts of textile articles
5911 90 90 --- Other kg. 25% -
CHAPTER 60
Knitted or crocheted fabrics
NOTES :
(a) crochet lace of heading 5804 ;
(b) labels, badges or similar articles, knitted or crocheted, of heading 5807 ; or
(c) knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However,
knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading
6001.
2. This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing
fabrics or for similar purposes.
3. Throughout this Schedule, any reference to ―knitted‖ goods includes a reference to stitch-bonded
goods in which the chain stitches are formed of textile yarn.
Sub-heading Note:
Sub-heading 6005 35 covers fabrics of polyethylene monofilament or of polyester multifilament,
weighing not less than 30 g/m2 and not more than 55 g/m2, having a mesh size of not less than 20 holes/
cm2 and not more than 100 holes/cm2, and impregnated or coated with alpha-cypermethrin (ISO),
chlorfenapyr (ISO), deltamethrin (INN, ISO), lambdacyhalothrin (ISO), permethrin (ISO) or pirimiphos-
methyl (ISO).
Supplementary Note:
Tariff items 6001 91 00, 6001 92 00 and sub-heading 6001 99 includes cut-pile fabrics produced
through shearing of loops during or after the production of fabric.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
6001 PILE FABRICS, INCLUDING ―LONG PILE‖ FABRICS
AND TERRY FABRICS, KNITTED OR CROCHETED
6001 10 - “Long pile” fabrics :
6001 10 10 --- Of cotton kg. 25% -
6001 10 20 --- Of man-made fibres kg. 25% -
- Looped pile fabrics :
6001 21 00 -- Of cotton kg. 25% -
(1) (2) (3) (4) (5)

- Other :
6001 91 00 -- Of cotton kg. 25% -
6001 92 00 -- Of man-made fibres kg. 25% or Rs. -
100 per kg.,
whichever
is higher
6001 99 10 --- Of wool or fine animal hair kg. 25% -
6001 99 90 --- Other kg. 25% -
6002 K NITTED 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 6001
6002 40 00 - Containing by weight 5% or more of kg. 25% -
elastomeric yarn but not containing rubber
thread
6002 90 00 - Other kg. 25% -

NOT EXCEEDING 30 CM, OTHER THAN THOSE OF
6003 10 00 - Of wool or fine animal hair kg. 25% -
6003 20 00 - Of cotton kg. 25% -
6003 30 00 - Of synthetic fibres kg. 25% -
6003 40 00 - Of artificial fibres kg. 25% -
6003 90 00 - Other kg. 25% -

EXCEEDING 30 CM, CONTAINING BY WEIGHT 5% OR
MORE OF ELASTOMERIC YARN OR RUBBER THREAD,
OTHER THAN THOSE OF HEADING 6001
6004 10 00 - Containing by weight 5% or more of kg. 25% -
elastomeric yarn but not containing rubber
thread
6004 90 00 - Other kg. 25% -
6005 WARP KNIT FABRICS (INCLUDING THOSE MADE

ON GALLOON KNITTING MACHINES ), OTHER THAN
THOSE OF HEADINGS 6001 TO 6004
- Of cotton :
6005 21 00 -- Unbleached or bleached kg. 25% -
(1) (2) (3) (4) (5)

6005 22 00 -- Dyed kg. 25% -
6005 23 00 -- Of yarns of different colours kg. 25% -
6005 24 00 -- Printed kg. 25% -
- Of synthetic fibres :
6005 35 00 -- Fabrics specified in Sub-heading Note 1 to kg. 25% -
this Chapter
6005 36 00 -- Other, unbleached or bleached kg. 25% -
6005 37 00 -- Other, dyed kg. 25% -
6005 38 00 -- Other, of yarns of different colours kg. 25% -
6005 39 00 -- Other, printed kg. 25% -
- Of artificial fibres:
6005 42 00 -- Dyed kg. 25% -
6005 44 00 -- Printed kg. 25% -
6005 90 00 - Other kg. 25% -
6006 O THER KNITTED OR CROCHETED FABRICS

6006 10 00 - Of wool or fine animal hair kg. 25% -
- Of Cotton :
6006 22 00 -- Dyed kg. 25% -
6006 24 00 -- Printed kg. 25% -
- Of synthetic fibres :
6006 32 00 -- Dyed kg. 25% -
6006 34 00 -- Printed kg. 25% -
- Of artificial fibres :
6006 42 00 -- Dyed kg. 25% -
6006 44 00 -- Printed kg. 25% -
6006 90 00 - Other kg. 25% -
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 6212;
(b) worn clothing or other worn articles of heading 6309; or
(c) orthopaedic appliances, surgical belts, trusses or the like (heading 9021).
3. For the purposes of headings 6103 and 6104:
(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:
(i) 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
(ii) 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 or 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:
(A) morning dress, comprising a plain jacket (cutaway) with rounded tailshangingwell down
at the back and striped trousers;
(B) 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;
(C) 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 6107,
6108 or 6109), composed of several pieces made up in identical fabric, put up for retails sale, and
comprising:
(i) 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
(ii) 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
tract suits or ski suits, of heading 6112.
4. Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed
waistband or other means of tightening at the bottom of the garment, or garments having an average of
less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm ×
10 cm. Heading 6105 does not cover sleeveless garments.
―Shirts‖ and ―shirt-blouses‖ are garments designed to cover the upper part of the body, having long
or short sleeves and a full or partial opening starting at the neckline. ―Blouses‖ are loose-fitting garments
also designed to cover the upper part of the body but may be sleeveless and with or without an opening at
the neckline. ―Shirts‖, ―shirt-blouses‖ and ―blouses‖ may also have a collar.
5. Heading 6109 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 6111:
(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 6111 and in other headings of this
Chapter are to be classified in heading 6111.
7. For the purposes of heading 6112 ―ski suits‖ means garments or sets of garments which, by their
general appearance and texture, are identifiable as intended to be worn prinicipally 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:
(i) 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
(ii) 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 6113 and in other headings of this
Chapter, excluding heading 6111, are to be classified in heading 6113.
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.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
6101 MEN’S OR BOYS’ OVERCOATS,
CARCOATS, CAPES, CLOAKS,
ANORAKS (INCLUDING SKI-
JACKETS), WIND-CHEATERS, WIND-
JACKETS AND SIMILAR ARTICLES,
KNITTED OR CROCHETED, OTHER
6101 20 00 - Of cotton u 25% or Rs. 540 per piece, -

whichever is higher
6101 30 - Of man-made fibres :
6101 30 10 --- Of synthetic fibres u 25% or Rs. 530 per piece, -
whichever is higher
6101 30 20 --- Of artificial fibres u 25% or Rs. 530 per piece, -
whichever is higher
6101 90 - Other :
6101 90 10 --- Of silk u 25% -

6101 90 90 --- Other u 25% -
6102 WOMEN’S OR GIRLS’ OVERCOATS,

CAR-COATS, CAPES, CLOAKS,
KNITTED OR CROCHETED, OTHER
6102 10 00 - Of wool or fine animal hair u 25% or Rs. 595 per piece, -
whichever is higher
whichever is higher
whichever is higher
whichever is higher
6102 90 - Other :
(1) (2) (3) (4) (5)

6102 90 10 --- Of silk u 25% -
6102 90 90 --- Other u 25% -
6103 MEN'S OR BOYS' SUITS, ENSEMBLES,

JACKETS, BLAZERS, TROUSERS,
BIBAND BRACE OVERALLS, BREECHES
AND SHORTS (OTHER THAN SWIM
WEAR), KNITTED OR CROCHETED
6103 10 - Suits :
6103 10 10 --- Of silk u 25% -
6103 10 20 --- Of cotton u 25% -
6103 10 30 --- Of artificial fibres u 25% -
6103 10 90 --- Other u 25% -
- Ensembles:
6103 22 00 -- Of cotton u 25% -
6103 23 00 -- Of synthetic fibres u 25% -
6103 29 10 --- Of silk u 25% -
6103 29 90 --- Other u 25% -
- Jackets and blazers :
6103 31 00 -- Of wool or fine animal hair u 25% -
6103 32 00 -- Of cotton u 25% -
6103 39 10 --- Of silk u 25% -
6103 39 90 --- Other u 25% -
- Trousers, bib and brace
overalls, breeches and shorts:
6103 42 00 -- Of cotton u 25% -
6103 49 10 --- Of silk u 25% -
6103 49 90 --- Other u 25% -
6104 WOMEN’S OR GIRLS’ SUITS,

ENSEMBLES, JACKETS, BLAZERS,
DRESSES, SKIRTS, DIVIDED SKIRTS,
TROUSERS, BIB AND BRACE
OVERALLS, BREECHES AND
SHORTS(OTHER THAN SWIM WEAR),
(1) (2) (3) (4) (5)

- Suits :
6104 19 10 --- Of silk u 25% or Rs. 460 per piece, -
whichever is higher
whichever is higher
6104 19 90 --- Other u 25% or Rs. 460 per piece, -
whichever is higher
- Ensembles :
6104 22 00 -- Of cotton u 25% -
6104 29 10 --- Of silk u 25% -
6104 29 90 --- Other u 25% -
6104 32 00 -- Of cotton u 25% -
6104 39 10 --- Of silk u 25% -
6104 39 90 --- Other u 25% -
- Dresses:
6104 41 00 -- Of wool or fine animal hair u 25% or Rs. 255 per piece, -
whichever is higher
6104 42 00 -- Of cotton u 25% -
6104 43 00 -- Of synthetic fibres u 25% or Rs. 255 per piece, -
whichever is higher
6104 44 00 -- Of artificial fibres u 25% or Rs. 255 per piece, -
whichever is higher
6104 49 90 --- Of other fibres u 25% or Rs. 220 per piece, -
whichever is higher
- Skirts and divided skirts :
6104 51 00 -- Of wool or fine animal hair u 25% or Rs. 110 per piece, -
whichever is higher
6104 52 00 -- Of cotton u 25% or Rs. 110 per piece, -
whichever is higher
(1) (2) (3) (4) (5)

6104 59 90 --- Of other fibres u 25% or Rs. 110 per piece, -
overalls, breeches and shorts
:
6104 69 10 --- Of silk u 25% -
6104 69 90 --- Other u 25% -
6105 MEN’S OR BOYS’ SHIRTS, KNITTED OR

CROCHETED
6105 10 - Of cotton :
6105 10 10 --- Shirts, hand crocheted u 25% or Rs. 83 per piece, -
whichever is higher
6105 10 20 --- Knit shirts (other than T-shirts) u 25% or Rs. 83 per piece, -
and sweat shirts, other than which ever is higher
hand crocheted
whichever is higher
whichever is higher
whichever is higher
6105 90 - Of other textile materials :
whichever is higher
whichever is higher
6106 WOMEN’S OR GIRLS’ BLOUSES,

SHIRTS AND SHIRT-BLOUSES,
(1) (2) (3) (4) (5)

whichever is higher
whichever is higher
whichever is higher
whichever is higher
6106 90 20 --- Of wool or fine animal hair u 25%or Rs. 135 per piece, -
whichever is higher
whichever is higher
6107 MEN’S OR BOYS’ UNDERPANTS,

BRIEFS, NIGHTSHIRTS, PYJAMAS,
BATHROBES, DRESSING GOWNS AND
SIMILAR ARTICLES, KNITTED OR
CROCHETED
- Underpants and briefs :
whichever is higher
whichever is higher
whichever is higher
6107 19 10 --- Of silk u 25% -
6107 19 90 --- Other u 25% -
- Night shirts and pyjamas :
6107 21 00 -- Of cotton u 25% -
6107 22 10 --- Of synthetic fibres u 25% -
6107 29 10 --- Of silk u 25% -
6107 29 20 --- Of wool or fine animal hair u 25% -
6107 29 90 --- Other u 25% -
- Other :
6107 91 -- Of cotton :
6107 91 10 --- Gengis (Vests), other than hand u 25% -
crocheted
(1) (2) (3) (4) (5)

6107 91 90 --- Other u 25% -
6107 99 10 --- Of silk u 25% -
6107 99 90 --- Other u 25% -
6108 WOMEN’S OR GIRLS’ SLIPS,

PETTICOATS, BRIEFS, PANTIES,
NIGHT DRESSES, PYJAMAS,
NEGLIGEES, BATHROBES,
DRESSING GOWNS AND SIMILAR
ARTICLES, KNITTED OR
CROCHETED
- Slips and petticoats :
6108 19 10 --- Of silk u 25% -
6108 19 20 --- Of cotton u 25% -
6108 19 90 --- Of other fibres u 25% -
- Briefs and panties :
whichever is higher
whichever is higher
whichever is higher
6108 29 10 --- Of silk u 25% -
6108 29 90 --- Other u 25% -
- Night dresses and pyjamas :
6108 31 00 -- Of cotton u 25% -
6108 39 10 --- Of silk u 25% -
6108 39 90 --- Other u 25% -
- Other :
whichever is higher
(1) (2) (3) (4) (5)

whichever is higher
whichever is higher
6108 99 10 --- Of silk u 25% -
6108 99 90 --- Of other textile materials u 25% -
6109 T-SHIRTS, SINGLETS AND OTHER

VESTS, KNITTED OR CROCHETED
whichever is higher
whichever is higher
whichever is higher
whichever is higher
6109 90 40 --- Of wool or fine animal hair u 25% or Rs. 50 per piece, -
whichever is higher
whichever is higher
6110 JERSEYS, PULLOVERS, CARDIGANS,

WAISTCOATS AND SIMILAR
ARTICLES, KNITTED OR
CROCHETED
- Of wool or fine animal hair :
6110 11 -- Of wool :
6110 11 10 --- Jerseys u 25% or Rs. 275 per piece, -
whichever is higher
6110 11 20 --- Sweaters and cardigans u 25% or Rs. 275 per piece, -
whichever is higher
whichever is higher
6110 12 00 -- Of Kashmir (cashmere) goats u 25% or Rs. 275 per piece, -
whichever is higher
6110 19 00 -- Other u 25% or Rs. 275 per piece, -
whichever is higher
whichever is higher
whichever is higher
(1) (2) (3) (4) (5)

whichever is higher
6110 90 00 - Of other textile materials u 25% or Rs. 105 per piece, -
whichever is higher
6111 BABIES’ GARMENTS AND

CLOTHING ACCESSORIES, KNITTED
OR CROCHETED
6111 20 00 - Of cotton kg. 25% -
6111 30 00 - Of synthetic fibres kg. 25% -
6111 90 10 --- Of silk kg. 25% -
6111 90 20 --- Of artificial fibres kg. 25% -
6111 90 90 --- Other kg. 25% -
6112 TRACK SUITS, SKI SUITS AND

SWIMWEAR, KNITTED OR
CROCHETED
- Track suits :
6112 11 00 -- Of cotton u 25% -
6112 19 10 --- Of silk u 25% -
6112 19 90 --- Other u 25% -
6112 20 - Ski suits :
6112 20 10 --- Of silk kg. 25% -
6112 20 30 --- Of cotton kg. 25% -
6112 20 40 --- Of synthetic fibres kg. 25% -
6112 20 90 --- Other kg. 25% -
- Men’s or boys’ swimwear :
6112 39 10 --- Of silk u 25% -
6112 39 90 --- Other u 25% -
- Women’s or girls’ swimwear :
6112 41 00 -- Of synthetic fibre u 25% -
6112 49 10 --- Of silk u 25% -
(1) (2) (3) (4) (5)

6112 49 90 --- Other u 25% -
6113 00 00 GARMENTS, MADE UP OF KNITTED OR kg. 25% -

CROCHETED FABRICS OF HEADING
5903, 5906 OR 5907
6114 OTHER GARMENTS, KNITTED OR

CROCHETED
6114 20 00 - Of cotton kg. 25% -
6114 30 10 --- Of synthetic fibres kg. 25% -
6114 90 10 --- Of silk kg. 25% -
6114 90 90 --- Other kg. 25% -
6115 PANTYHOSE, TIGHTS, STOCKINGS,

SOCKS AND OTHER HOSIERY,
INCLUDING GRADUATED COMPRE SSION
HOSIERY (FOR EXAMPLE, STOCKINGS
FOR VARICOSE VEINS) AND FOOTWEAR
WITHOUT APPLIED SOLES, KNITTED OR
CROCHETED
6115 10 00 - graduated compression hosiery u 25% -
for example, (stockings for
varicose veins)
6115 21 - Other panty hose and tights:
6115 21 00 -- Of synthetic fibres, measuring u 25% -

per single yarn less than 67
decitex
6115 22 00 -- Of synthetic fibres, measuring u 25% -

decitex or more
6115 29 10 --- Of silk u 25% -
6115 29 90 --- Other u 25% -
6115 30 00 - Other women's full-length or u 25% -
knee-length hosiery, measuring
(1) (2) (3) (4) (5)

decitex
- Other:
6115 94 00 -- Of wool or fine animal hair pa 25% -
6115 95 00 -- Of cotton pa 25% -
6115 96 00 -- Of synthetic fibres pa 25% -
6115 99 10 --- Of artificial fibres pa 25% -
6115 99 90 --- Other pa 25% -
6116 GLOVES, MITTENS AND MITTS,

6116 10 00 - Impregnated, coated, covered or pa 25% -
laminated with plastics or rubber
- Other :
6116 91 00 -- Of wool or fine animal hair pa 25% -
6116 92 00 -- Of cotton pa 25% -
6116 93 00 -- Of synthetic fibres pa 25% -
6116 99 10 --- Of artificial fibres pa 25% -
6116 99 90 --- Other pa 25% -
6117 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 --- Of silk u 25% -
6117 10 20 --- Of wool u 25% -
6117 10 30 --- Of cotton u 25% -
6117 10 40 --- Of man-made fibres u 25% -
6117 10 90 --- Other u 25% -
6117 80 - Other accessories :
6117 80 10 --- Of silk u 25% -
6117 80 20 --- Of wool u 25% -
6117 80 30 --- Of cotton u 25% -
6117 80 90 --- Other u 25% -
6117 90 00 - Parts kg. 25% -
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 (other than those of heading 6212).
(a) worn clothing or other worn articles of heading 6309; or
(b) orthopaedic appliances, surgical belts, trusses or the like (heading 9021).
3. For the purposes of headings 6203 and 6204 :
(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,
breaches 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 set of garments, whether or not they fulfil all the
above conditions :
(A) morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down
at the back and striped trousers ;
(B) 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
;
(C) 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 6207
or 6208) composed of several pieces made up in identical fabric, put up for retail sale, and comprising :
— one garment designed to cover the upper part of the body, with the exception of waistcoats
which may also form a second upper garment, and

— one or two different garments, designed to cover the lower part of the body and consisting
of trousers, bib and brace overalls, breeches, shorts (other than swimwear), 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 and ski suits, of heading 6211.
4. Headings 6205 and 6206 do not cover garments with pockets below the waist, with a ribbed
waistband or other means of tightening at the bottom of the garment. Heading 6205 does not
cover sleeveless garments.
―Shirts‖ and ―shirt-blouses‖ are garments designed to cover the upper part of the body, having
long or short sleeves and a full or partial opening starting at the neckline. ―Blouses‖ are loose-fitting
garments also designed to cover the upper part of the body but may be sleeveless and with or
without an opening at the neckline. ―Shirts‖, ―shirt-blouses‖ and ―blouses‖ may also have a collar.
5. For the purposes of heading 6209 :
(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 6209 and in other headings of this
Chapter are to be classified in heading 6209.
6. Garments which are, prima facie, classifiable both in heading 6210 and in other headings of this
Chapter, excluding heading 6209, are to be classified in heading 6210.
7. For the purposes of heading 6211, ―ski suits‖ means garments or sets of garments which, by their
general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country
or alpine). They consist either of :
(a) a ―ski overall‖, that is, a one piece garment designed to cover the upper and the lower parts of
the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or
(b) a ―ski ensemble‖, that is, a set of garments composed of two or three pieces, put up for retail
sale and comprising :
— one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a
slide fastener (zipper), possibly with a waistcoat in addition, and
— one pair of trousers whether or not extending above waistlevel, 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. 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 6213). Handkerchiefs of which any side exceeds
60 cm are to be classified in heading 6214.
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.
Supplementary Note:
For the purpose of this Chapter, ―Khadi‖ means,—
(a) the article of apparel or clothing accessories, made from any cloth woven on handlooms in India
from cotton, silk or woollen yarn handspun in India or from a mixture of any two or all of such yarns;
and
(b) produced by a person certified or recognised by the Khadi Village Industries Commission established
under section 4 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956).

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
6201 MEN’S OR BOYS’ OVERCOATS, CAR-
COATS, CLOAKS, ANORAKS
(INCLUDING SKI-JACKETS), WIND-
CHEATERS, WIND-JACKETS AND
SIMILAR ARTICLES OTHER THAN
6201 20 - Of wool and fine animal hair
6201 20 10 --- Overcoats, raincoats, car-coats, u 25% or Rs. 385 per piece, -
capes, cloaks and similar articles whichever is higher
whichever is higher
6201 30 - Of cotton :
whichever is higher
whichever is higher
6201 90 10 --- Overcoats, raincoats, car-coats, u 25% -
capes, cloaks and similar articles
6201 90 90 --- Other u 25% -
(1) (2) (3) (4) (5)

6202 WOMEN’S OR GIRLS’ OVERCOATS,
CAR-COATS, CAPES, CLOAKS,
OTHER THAN THOSE OF HEADING
6204
6202 20 - Of wool or fine animal hair:
6202 20 10 --- Overcoats, raincoats, car- coats, 25% or Rs.385 per piece, -
u
6202 20 90 --- Other u 25% or Rs.220 per piece, -

whichever is higher
6202 30 - Of cotton:
6202 30 10 --- Overcoats, raincoats, car-coats, u 25% or Rs.210 per piece, -

whichever is higher
6204 40 - Of man-made fibres:
6204 40 10 --- Overcoats, raincoats, car-coats, u 25% or Rs.385 per piece, -
whichever is higher

6202 90 10 --- Overcoats, raincoats, car-coats, u 25% -
capes, cloaks and similar articles
6202 90 90 --- Other u 25% -

6203 MEN’S OR BOYS’ SUITS, ENSEMBLES,
JACKETS, BLAZERS, TROUSERS, BIB
AND BRACE OVEB RALLS, BREECHES
AND SHORTS (OTHER THAN
SWIMWEAR)
- Suits :
6203 11 00 -- Of wool or fine animal hair u 25% or Rs.1100 per piece, -
whichever is higher
6203 12 00 -- Of synthetic fibres u 25% or Rs.720 per piece, -

whichever is higher
6203 19 10 --- Of cotton u 25% or Rs.1100 per piece, -
whichever is higher
whichever is higher
- Ensembles :
6203 22 00 -- Of cotton u 25% or Rs.145 per piece, -
whichever is higher
whichever is higher
--- Of silk:
6203 29 11 ---- Khadi u 25% or Rs. 145 per piece, -
whichever is higher
6203 29 19 ---- Other u 25% or Rs. 145 per piece, -
whichever is higher
whichever is higher
- Jackets and blazers:
6203 31 -- Of wool or fine animal hair:
6203 31 10 --- Khadi u 25% or Rs. 815 per piece, -
whichever is higher
whichever is higher
whichever is higher
whichever is higher
--- Of silk:
whichever is higher
whichever is higher
whichever is higher
- Trousers, bib and brace overalls,
breeches and shorts:
6203 41 00 -- Of wool or fine animal hair u 25% or Rs.285per piece, -
whichever is higher
6203 42 -- Of cotton:
6203 42 10 --- Handloom u 25% or Rs. 135 per piece, -
whichever is higher
whichever is higher
whichever is higher
6203 49 10 --- Of silk u 25% or Rs.110 per piece, -
whichever is higher
whichever is higher
6204 WOMEN’S OR GIRLS’ SUITS,

ENSEMBLES, JACKETS, BLAZERS,
DRESSES, SKIRTS, DIVIDED SKIRTS,
TROUSERS, BIB AND BRACE
OVERALLS, BREECHES AND SHORTS
(OTHER THAN SWIMWEAR)
- Suits :
6204 11 00 -- Of wool of fine animal hair u 25% or Rs.550 per piece, -
whichever is higher
6204 12 00 -- Of cotton u 25% -
whichever is higher
--- Of silk :
6204 19 11 ---- Sequinned or beaded with u 25% or Rs.500 per piece, -
chattons or embroidered whichever is higher
whichever is higher
6204 19 90 --- Of all other fibres u 25% or Rs. 500 per piece, -
whichever is higher
- Ensembles :
6204 22 -- Of cotton :
6204 22 10 --- Blouses combined with skirts, u 25% -
trousers or shorts
6204 22 90 --- Other u 25% -
--- Of silk :
6204 29 12 ---- Khadi u 25% -
6204 29 19 ---- Other u 25% -
6204 29 90 --- Other u 25% -
6204 31 -- Of wool or fine animal hair:
whichever is higher
whichever is higher
whichever is higher
whichever is higher
--- Of silk :
whichever is higher
6204 39 19 ---- Other u 25% or Rs.350 per piece, -
whichever is higher
whichever is higher
- Dresses :
6204 41 10 -- - House coats and like dresses u 25% or Rs.145 per piece, -
whichever is higher
6204 41 20 --- Blazers u 25% or Rs.145 per piece, -
whichever is higher
6204 41 90 -- - Other u 25% or Rs.145 per piece, -
whichever is higher
6204 42 -- Of cotton :
6204 42 10 -- - House coats and the like dresses u 25% or Rs.116 per piece, -
whichever is higher
6204 42 20 --- Handloom u 25% or Rs.116 per piece, -
whichever is higher
whichever is higher
6204 43 -- Of synthetic fibres :
6204 43 10 -- - House coats and the like u 25% or Rs.145 per piece, -
whichever is higher
whichever is higher
6204 44 00 - - Of artificial fibres u 25% or Rs.145 per piece, -
whichever is higher
--- Of silk :
6204 49 11 ---- House coats and the like dresses u 25% or Rs.145 per piece, -
whichever is higher
whichever is higher
whichever is higher
- Skirts and divided skirts :
6204 51 00 - - Of wool or fine animal hair u 25%% or Rs.485 per piece, -
whichever is higher
6204 52 00 -- Of cotton u 25% -
6204 59 10 --- Of silk u 25% -
6204 59 90 -- - Other u 25% -
overalls, breeches and shorts
:
6204 61 10 -- - Trousers and shorts u 25% or Rs.285 per piece, -
whichever is higher
whichever is higher
6204 62 -- Of cotton:
whichever is higher
whichever is higher
6204 63 00 - - Of synthetic fibres u 25% -

--- Of silk :
6204 69 11 ---- Sequinned or beaded or u 25% or Rs.135 per piece, -
embroidered whichever is higher
(1) (2) (3) (4) (5)

whichever is higher
whichever is higher
6205 MEN’S OR BOYS’ SHIRTS

whichever is higher
whichever is higher
6205 30 00 - Of man-made fibres u 25% or Rs.120per piece, -
whichever is higher
--- Of silk:
whichever is higher
whichever is higher
whichever is higher
6206 W OMEN ’ S OR GIRLS ’ BLOUSES ,

SHIRTS AND SHIRT-BLOUSES
6206 10 - Of silk or silk waste :
6206 10 10 --- Of silk u 25% -
6206 10 90 --- Other u 25% -
6206 20 00 - Of wool or fine animal hair u 25% or Rs.135 per piece, -
whichever is higher
whichever is higher
whichever is higher
6206 40 00 - Of man-made fibres u 25% or Rs.120per piece, -
whichever is higher
6206 90 00 - Of other textile materials u 25% -
6207 MEN’S OR BOYS’ SINGLETS AND

OTHER VESTS, UNDERPANTS,
BRIEFS, NIGHTSHIRTS, PYJAMAS,
BATHROBES, DRESSING GOWNS
(1) (2) (3) (4) (5)

AND SIMILAR ARTICLES
- Underpants and brifs :
whichever is higher
6207 19 10 --- Of synthetic fibres u 25% or Rs.30 per piece, -
whichever is higher
6207 19 20 --- Of wool u 25% or Rs.30 per piece, -
whichever is higher
6207 19 30 --- Of silk u 25% or Rs.30 per piece, -
whichever is higher
whichever is higher
- Night shirts and pyjamas:
6207 21 -- Of cotton:
6207 21 10 --- Handloom u 25% -
6207 21 90 --- Other u 25% -
6207 22 00 -- Of man-made fibres u 25% -
6207 29 00 -- Of other textile materials u 25% -
- Other :
6207 91 -- Of cotton :
6207 91 10 --- Dressing gowns and bathrobes u 25% -
6207 91 20 --- Under shirts other than hand u 25% -
printed
6207 91 90 --- Other u 25% -
--- Of silk :
6207 99 11 ---- Dressing gowns and bathrobes u 25% or Rs.70 per piece, -
whichever is higher
whichever is higher
--- Of wool :
6207 99 21 ---- Dressing gowns and bathrobes u 25% or Rs.70 per piece, -
whichever is higher
whichever is higher
whichever is higher
6208 WOMEN’S OR GIRLS’ SINGLETS

AND OTHER VESTS, SLIPS,
PETTICOATS, BRIEFS, PANTIES,
NIGHTDRESSES, PYJAMAS,
NEGLIGES, BATHROBES,
DRESSING GOWNS AND SIMILAR
ARTICLES
(1) (2) (3) (4) (5)

- Slips and petticoats :
6208 11 00 -- Of man-made fibres u 25% or Rs.80 per piece, -
whichever is higher
6208 19 10 --- Of cotton other than hand printed u 25% or Rs.60 per piece, -
whichever is higher
6208 19 90 --- Other u 25% or Rs.60per piece, -
whichever is higher
- Nightdresses and pyjamas :
6208 21 -- Of cotton:
6208 21 10 --- Handloom u 25% -
6208 21 90 --- Other u 25% -
6208 22 00 -- Of man-made fibres u 25% -
6208 29 10 --- Of silk u 25% -
6208 29 20 --- Of wool u 25% -
6208 29 90 --- Other u 25% -
- Other :
6208 91 -- Of cotton :
6208 91 10 --- Dressing gowns and bathrobes u 25% or Rs .95 per piece, -
whichever is higher
6208 91 90 --- Other u 25% or Rs .95 per piece, -
whichever is higher
6208 92 10 --- Dressing gowns and bathrobes u 25% or Rs .65 per piece, -
whichever is higher
6208 92 90 --- Other u 25% or Rs .65 per piece, -
whichever is higher
of wool
of silk
6208 99 90 --- Other u 25% -
6209 B ABIES ’ GARMENTS AND CLOTHING

ACCESSORIES
6209 20 10 --- Handloom u 25% -
6209 20 90 --- Other u 25% -
6209 30 00 - Of synthetic fibres u 25% -
6209 90 10 --- Of silk u 25% -
6209 90 90 --- Other u 25% -
(1) (2) (3) (4) (5)
6210 GARMENTS, MADE UP OF FABRICS OF

HEADING 5602, 5603, 5903,
5906 OR 5907
6210 10 00 - Of fabrics of heading 5602 or u 25% -
5603
6210 20 - Other garments, of the type
described in sub-headings6201:
6210 20 10 --- Outer garments, of rubberised

textile fabrics u 25% or Rs.365 per piece, -
whichever is higher
6210 20 20 --- Outer garments, of fabrics u 25% or Rs.365 per piece, -
impregnated, coated, covered or whichever is higher
laminated with preparations of
cellulose derivatives and other
artificial plastic materials
6210 20 30 --- Outer garments, of fabrics u 25% or Rs.365 per piece, -
otherwise impregnated or coated whichever is higher
6210 20 90 --- Other u 25%or Rs.365 per piece, -
whichever is higher
6210 30 - Other garments, of the type
described in sub-headings6202:
6210 30 10 --- Outer garments, of textiles u 25% or Rs.305 per piece, -

impregnated, coated, covered whichever is higher
or laminated with preparations
of cellulose derivatives and
other artificial plastic materials
6210 30 20 --- Outer garments, of rubberised u 25% or Rs.305 per piece, -

textile fabrics whichever is higher
6210 30 30 --- Outer garments, of fabrics u 25% or Rs. 305 per piece, -
otherwise impregnated whichever is higher
6210 30 90 --- Other u 25%% or Rs.305 per piece, -
whichever is higher
6210 40 - Other men’s or boys’ garments :
6210 40 10 --- Bullet proof jacket, bomb disposal
jacket and u 25% or Rs. 65 per piece, -
the like whichever is higher
whichever is higher
6210 50 00 - Other women‘s or girls‘ garments u 25% or Rs.65 per piece, -
whichever is higher
(1) (2) (3) (4) (5)
6211 TRACK SUITS, SKI SUITS AND

SWIMWEAR; OTHER GARMENTS
- Swimwear :
6211 11 00 -- Men‘s or boys‘ u 25% -
6211 12 00 -- Women‘s or girls‘ u 25% -
6211 20 00 - Ski suits u 25% -
- Other garments, men’s or boys’ :
whichever is higher
whichever is higher
--- Of silk:
6211 39 11 ---- Handloom u 25% -
6211 39 19 ---- Other u 25% -
6211 39 90 --- Other u 25% -
- Other garments, women’s or
girls’ :
6211 42 -- Of cotton :
6211 42 10 --- Kurta and salwar with or without
duppatta u 25% or Rs.135 per piece, -
whichever is higher
whichever is higher
whichever is higher
6211 49 -- Of Other textile materials:
6211 49 10 --- Of wool or fine animal hair u 25%
--- Of silk:
6211 49 21 ---- Khadi u 25% -
6211 49 29 ---- Other u 25% -
6211 49 90 --- Other u 25% -
6212 BRASSIERES, GIRDLES, CORSETS,

BRACES, SUSPENDERS, GARTERS
AND SIMILAR ARTICLES AND PARTS
THEREOF, WHETHER OR NOT
6212 10 00 - Brassieres u 25% or Rs.30 per piece, -
whichever is higher
6212 20 00 - Girdles and panty-girdles u 25% or Rs.30 per piece, -
whichever is higher
6212 30 00 - Corselettes u 25% or Rs.30 per piece, -
whichever is higher
6212 90 - Other :
(1) (2) (3) (4) (5)

6212 90 10 --- Suspender belts, braces, suspender u 25% or Rs.30 per piece, -
garters whichever is higher
6212 90 90 --- Other u 25%% or Rs.30 per piece, -
whichever is higher
6213 H ANDKERCHIEFS
6213 20 00 - Of cotton u 25% -
6213 90 - Other :
6213 90 90 --- Of other textile materials u 25% -
6214 SHAWLS, SCARVES, MUFFLERS,

MANTILLAS, VEILS AND THE LIKE
6214 10 - Of silk or silk waste :
6214 10 10 --- Scarves of silk measuring 60 cms u 25% or Rs.390 per piece, -
or less whichever is higher
6214 10 20 --- Shawls, scarves (exceeding 60 cms)
and the like u 25% or Rs.390 per piece, -
whichever is higher
6214 10 30 --- Of Handoom u 25% or Rs.390 per piece, -
whichever is higher
whichever is higher
6214 20 - Of wool or fine animal hair :
6214 20 10 --- Shawls u 25% or Rs.180 per piece, -
whichever is higher
--- Scarves:
whichever is higher
whichever is higher
--- Mufflers:
whichever is higher
whichever is higher
whichever is higher
6214 30 00 - Of synthetic fibres u 25% -
6214 40 00 - Of artificial fibres u 25% -
6214 90 10 --- Abrabroomal, cotton u 25% or Rs.75 per piece, -
whichever is higher
--- Chadars, cotton :
(1) (2) (3) (4) (5)

6214 90 21 ---- Grey u 25% or Rs.75 per piece, -
whichever is higher
6214 90 22 ---- White bleached u 25% or Rs.75 per piece, -
whichever is higher
whichever is higher
--- Odhani, cotton :
6214 90 31 ---- Grey u 25% or Rs.75 per piece, -
whichever is higher
6214 90 32 ---- White bleached u 25% or Rs.75 per piece, -
whichever is higher
whichever is higher
6214 90 40 --- Scarves, cotton u 25% or Rs.75 per piece, -
whichever is higher
6214 90 50 --- Shawls, mufflers and the like, u 25% or Rs.75 per piece, -
of cotton whichever is higher
6214 90 60 --- Shawls, mufflers and the like of
man-made fibres u 25% or Rs.75 per piece, -
whichever is higher
whichever is higher
6215 TIES, BOW TIES AND CRAVATS

6215 10 - Of silk or silk waste:
whichever is higher
whichever is higher
6215 20 00 - Of man-made fibres u 25% or Rs.55 per piece, -
whichever is higher
6215 90 10 --- Of cotton u 25% or Rs.55 per piece, -
whichever is higher
whichever is higher
6216 GLOVES, MITTENS AND MITTS

6216 00 - Gloves, mittens and mitts :
6216 00 10 --- Of cotton pa 25% -
6216 00 20 --- Of Handloom pa 25% -
6216 00 90 --- Other pa 25% -
6217 OTHER MADE UP CLOTHING

ACCESSORIES; PARTS OF
GARMENTS OR OF CLOTHING
ACCESSORIES, OTHER THAN THOSE OF
HEADING 6212
6217 10 - Accessories :
6217 10 10 --- For articles of apparel of cotton kg. 25% -
6217 10 20 --- For articles of apparel of synthetic kg. 25% -
fibres
6217 10 30 --- For articles of apparel of wool kg. 25% -
6217 10 40 --- For articles of apparel of silk kg. 25% -
6217 10 50 --- For articles of apparel of kg. 25% -
regenerated fibre
6217 10 60 --- For articles of apparel of other kg. 25% -
fibres
6217 10 70 --- Stockings, socks sockettes and kg. 25% -
the like of cotton
6217 10 90 --- Other kg. 25% -
6217 90 - Parts :
6217 90 10 --- Collar cuffs and the like of cotton kg. 25% -
6217 90 20 --- Of silk kg. 25% -
6217 90 30 --- Of wool kg. 25% -
6217 90 40 --- Separately presented removable kg. 25% -
linings for raincoats and other
6217 90 90 --- Other kg. 25% -
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 6309.
3. Heading 6309 applies only to the following goods :
(a) articles of textile materials :
(i) clothing and clothing accessories, and parts thereof ;
(ii) blankets and travelling rugs ;
(iii) bed linen, table linen, toilet linen and kitchen linen ;
(iv) furnishing articles, other than carpets of headings 5701 to 5705 and tapestries of head-
ing 5805.
(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.
Sub-heading Note:
Sub-heading 6304 20 covers articles made from warp knit fabrics, impregnated or coated with alpha-
cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin
(ISO) or pirimiphosmethyl (ISO).

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
I.—OTHER MADE UP TEXTILE ARTICLES
6301 BLANKETS AND TRAVELLING RUGS

6301 10 00 - Electric blankets u 25% -
6301 20 00 - Blankets (other than electric blankets) and u 25% or -
travelling rugs, of wool or fine animal hair Rs. 275
per piece,
whichever
is higher
6301 30 00 - Blankets (other than electric blankets) and u 25% -
(1) (2) (3) (4) (5)

travelling rugs, of cotton
6301 40 00 - Blankets (other than electric blankets) and u 25% -
travelling rugs, of synthetic fibres
6301 90 - Other blankets and travelling rugs :
6301 90 10 --- Jute blankets including blankets of blended jute u 25% -
6301 90 90 --- Other u 25% -
6302 BED LINEN, TABLE LINEN, TOILET LINEN AND

KITCHEN LINEN
6302 10 - Bed linen, knitted or crocheted :
6302 10 10 --- Of cotton kg. 25% -
6302 10 90 --- Other kg. 25% -
- Other bed linen, printed :
6302 21 -- Of cotton
6302 21 10 --- Handloom kg. 25% or -
Rs. 108
per kg.,
whichever
is higher
6302 21 90 --- Other kg. 25% or -
Rs. 108
per kg.,
whichever
is higher
- Other bed linen :
6302 31 00 -- Of cotton kg. 25% or -
Rs. 96
per kg.,
whichever
is higher
6302 40 - Table linen, knitted or crocheted :
6302 40 10 --- Of silk kg. 25% -
6302 40 30 --- Of cotton kg. 25% -
6302 40 90 --- Other kg. 25% -
- Other table linen :
6302 51 10 -- Handloom kg. 25% -
6302 51 90 -- Other kg. 25% -
(1) (2) (3) (4) (5)

6302 60 - Toilet linen and kitchen linen, of terry
towelling or similar terry fabrics, of cotton
6302 60 10 --- Handloom kg. 25% -
6302 60 90 --- Other kg. 25% -
- Other :
6302 91 10 --- Handloom kg. 25% -
6302 91 90 --- Other kg. 25% -
6303 CURTAINS (INCLUDING DRAPES) AND INTERIOR

BLINDS; CURTAIN OR BED VALANCES
- Knitted or crocheted :
6303 12 00 -- Of synthetic fibres kg. 25% -
- Other :
6303 91 00 -- Of cotton kg. 25% -
6303 99 10 --- Silk shower curtains kg. 25% -
6303 99 90 --- Other kg. 25% -
6304 OTHER FURNISHING ARTICLES, EXCLUDING

- Bedspreads :
6304 11 00 -- Knitted or crocheted u 25% -
6304 19 -- other :
6304 19 10 --- Bedsheets and bedcovers, of cotton u 25% -
6304 19 20 --- Bedspreads of silk u 25% -
6304 19 30 --- Bedsheets and bedcovers of man-made fibres u 25% -
6304 19 40 --- Bed sheets and Bed covers of cotton, Handloom u 25% -
6304 19 90 --- Other u 25% -
6304 20 00 - Bed nets, of warp knit fabrics specified in Sub- u 25% -
heading Note 1 to this Chapter
- Other :
6304 91 -- Knitted or crocheted :
6304 91 10 --- Silk belt u 25% -
6304 91 20 --- Woollen cushion cover u 25% -
6304 91 90 --- Other u 25% -
6304 92 -- Not knitted or crocheted, of cotton :
--- Counterpanes
6304 92 11 ---- Of Handloom u 25% -
(1) (2) (3) (4) (5)

6304 92 19 ---- Other u 25% -
--- Napkins
6304 92 21 ---- Of Handloom u 25% -
6304 92 29 ---- Other u 25% -
--- Pillow cases and pillow slips
6304 92 31 ---- Of Handloom u 25% -
6304 92 39 ---- Other u 25% -
--- Table cloth and Table Covers
6304 92 41 ---- of Handloom u 25% -
6304 92 49 ---- Other u 25% -
6304 92 50 --- Terry towel u 25% -
6304 92 60 --- Towels, other than terry towel u 25% -
6304 92 70 --- Mosquito nets u 25% -
--- Cushion covers
6304 92 81 ---- Of Handloom u 25% -
6304 92 89 ---- Other u 25% -
--- Other furnishing articles
6304 92 91 ---- Of Handloom u 25% -
6304 92 99 ---- Other u 25% -
6304 93 00 -- Not knitted or crocheted, of synthetic fibres u 25% -
6304 99 -- Not knitted or crocheted, of other
textile material :
6304 99 10 --- Silk cushion covers u 25% -
--- Other
6304 99 91 ---- Of silk, Handloom u 25% -
6304 99 92 ---- Of wool, Handloom u 25% -
6304 99 99 ---- Other u 25% -
6305 SACKS AND BAGS, OF A KIND USED FOR THE

PACKING OF GOODS
6305 10 - Of jute or of other textile bast
fibres of heading 5303 :
6305 10 10 --- Jute bagging for raw cotton kg. 25% -
6305 10 20 --- Jute corn (grains) sacks kg. 25% -
6305 10 30 --- Jute hessian bags kg. 25% -
6305 10 40 --- Jute sacking bags kg. 25% -
6305 10 50 --- Jute wool sacks kg. 25% -
6305 10 60 --- Plastic coated or paper cum polythene lined kg. 25% -
jute bags and sacks
6305 10 70 --- Paper laminated hessian jute kg. 25% -
6305 10 80 --- Jute soil savers kg. 25% -
6305 10 90 --- Other kg. 25% -
6305 20 00 - Of cotton kg. 25% -
- Of man-made textile materials :
6305 32 00 -- Flexible intermediate bulk containers kg. 25% -
(1) (2) (3) (4) (5)

6305 33 00 -- Other, of polyethylene or polypropylene kg. 25% -
strip or the like
6305 39 00 -- Other kg. 25% -
6305 90 00 - Of other textile materials kg. 25% -
6306 TARPAULINS, AWNINGS AND SUNBLINDS; TENTS

(INCLUDING TEMPORARY CANOPIES AND SIMILAR
ARTICLES); SAILS FOR BOATS, SAILBOARDS OR
LANDCRAFT; CAMPING GOODS
- Tarpaulins, awnings and sunblinds :
6306 19 10 --- Jute tarpaulins (including DW tarpaulin) kg. 25% -
6306 19 20 --- Blinds or awnings of coir kg. 25% -
6306 19 30 --- Venetian or Austrian blinds kg. 25% -
6306 19 90 --- Other kg. 25% -
- Tents (including temporary canopies and similar
articles):
6306 29 10 --- Of jute kg. 25% -
6306 29 90 --- Other kg. 25% -
6306 30 00 - Sails kg. 25% -
6306 40 00 - Pneumatic mattresses u 25% -
6306 90 - Other :
6306 90 10 --- Of cotton kg. 25% -
6307 OTHER MADE UP ARTICLES, INCLUDING

DRESS PATTERNS
6307 10 - Floor-cloths, dish-cloths, dusters and similar
cleaning cloths :
6307 10 10 --- Of cotton kg. 25% -
6307 10 30 --- Of Cotton, Handloom kg. 25% -
6307 10 90 --- Other kg. 25% -
6307 20 - Life-jackets and life-belts :
6307 20 10 --- Of cotton kg. 25% -
6307 20 90 --- Other kg. 25% -
6307 90 - Other :
--- Dress materials hand printed :
6307 90 11 ---- Of cotton kg. 25% -
6307 90 12 ---- Of silk kg. 25% -
6307 90 13 ---- Of man-made fibres kg. 25% -
6307 90 19 ---- Other kg. 25% -
6307 90 20 --- Made up articles of cotton kg. 25% -
6307 90 90 --- Other kg. 25% -
(1) (2) (3) (4) (5)
II.—SETS
6308 00 00 SETS CONSISTING OF WOVEN FABRIC
AND YARN, WHETHER kg. 25% -
OR NOT WITH ACCESSORIES, FOR MAKING UP
INTO RUGS, TAPESTRIES, EMBROIDERED
TABLE CLOTHS OR SERVIETTES, OR SIMILAR TEXTILE
ARTICLES, PUT UP IN PACKINGSFOR RETAIL SALE
III.—WORN CLOTHING AND

WORN TEXTILE ARTICLES; RAGS
6309 00 00 WORN CLOTHING AND OTHER WORN ARTICLES kg. 25% --
6310 USED OR NEW RAGS, SCRAP TWINE, CORDAGE,

ROPE AND CABLES AND WORN OUT ARTICLES
OF TWINE, CORDAGE, ROPE OR CABLES, OF
TEXTILE MATERIALS
6310 10 - Sorted :
6310 10 10 --- Woollen rags kg. 25% -
6310 10 20 --- Cotton rags kg. 25% -
6310 10 30 --- Gunny cuttings kg. 25% -
6310 10 90 --- Other kg. 25% -
- Other :
6310 90 10 --- Woolen rags kg. 25% -
6310 90 20 --- Cotton rags kg. 25% -
6310 90 30 --- Gunny cuttings kg. 25% -
6310 90 40 --- Synthetic rags kg. 25% -
6310 90 90 --- Other kg. 25% -
SECTION-XII CHAPTER-64
SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING- STICKS, SEAT-
STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND
ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
CHAPTER 64
Footwear, gaiters and the like; parts of such articles
NOTES :
(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 6309 ;
(d) articles of asbestos (heading 6812) ;
(e) orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021) ; 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 6406, 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 9606.
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 4107 and 4112 to 4114.
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 of 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.
SUB-HEADING NOTE :
For the purposes of sub-headings 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, springs, 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.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
6401 WATERPROOF FOOTWEAR WITH OUTER SOLES AND
UPPERS OF RUBBER OR OF PLASTICS, THE UPPERS
OF WHICH ARE NEITHER FIXED TO THE SOLE NOR
ASSEMBLED BY STITCHING, RIVETING, NAILING,
SCREWING, PLUGGING OR SIMILAR PROCESSES
6401 10 - Footwear incorporating a protective
metal toe-cap :
6401 10 10 --- Of rubber pa 35% -
6401 10 90 --- Other pa 35% -
- Other footwear :
6401 92 -- Covering the ankle but not covering the knee :
6401 92 10 --- Of rubber pa 35% -
6401 92 90 --- Other pa 35% -
6401 99 -- Other :
6401 99 10 --- Of rubber pa 35% -
6401 99 90 --- Other pa 35% -
6402 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 --- Of rubber pa 35% -
6402 12 90 --- Other pa 35% -
6402 19 -- Other :
6402 19 10 --- Of rubber pa 35% -
6402 19 90 --- Other pa 35% -
6402 20 - Footwear with upper straps or thongs
assembled to the sole by means of plugs :
6402 20 10 --- Of rubber pa 35% -
6402 20 90 --- Other pa 35% -
- Other footwear :
6402 91 -- Covering the ankle :
6402 91 10 --- Of rubber pa 35% -
6402 91 90 --- Other pa 35% -
6402 99 -- Other
6402 99 10 --- Of rubber pa 35% -
6402 99 90 --- Other pa 35% -
(1) (2) (3) (4) (5)

6403 FOOTWEAR WITH OUTER SOLES OF RUBBER,
PLASTICS, LEATHER OR COMPOSITION
LEATHER AND UPPERS OF LEATHER
- Sports footwear :
6403 12 00 -- Ski-boots, cross-country ski footwear and pa 35% -
snowboard boots
6403 19 -- Other :
6403 19 10 --- With outer soles of leather pa 35% -
6403 19 20 --- With outer soles of rubber pa 35% -
6403 19 90 --- Other pa 35% -
6403 20 - Footwear with outer soles of leather, and
uppers which consist of leather straps
across the instep and around the big toe :
--- All leather, closed toe :
6403 20 11 ---- For men pa 35% -
6403 20 12 ---- For women pa 35% -
6403 20 13 ---- For children pa 35% -
6403 20 19 ---- Other pa 35% -
--- All leather, open toe :
6403 20 21 ---- For men pa 35% -
6403 20 22 ---- For women pa 35% -
6403 20 23 ---- For children pa 35% -
6403 20 29 ---- Others pa 35% -
6403 20 30 --- Of leather soles with embroidered uppers pa 35% -
6403 20 40 --- Kolapuri chappals and similar footwear pa 35% -
6403 20 90 --- Other pa 35% -
6403 40 00 - Other footwear, incorporating a protective
metal toe-cap pa 35% -
- Other footwear, with outer soles of leather :
--- All leather shoes :
6403 51 11 ---- For men pa 35% -
6403 51 12 ---- For women pa 35% -
6403 51 13 ---- For children pa 35% -
6403 51 19 ---- Other pa 35% -
6403 51 90 --- Other pa 35% -
6403 59 -- Other :
6403 59 10 --- For men pa 35% -
6403 59 20 --- For women pa 35% -
6403 59 30 --- For children pa 35% -
6403 59 90 --- Other pa 35% -
- Other footwear :
6403 91 10 --- Leather boots and other footwear with pa 35% -
(1) (2) (3) (4) (5)

rubber sole
6403 91 20 --- Leather footwear with plastic and synthetic sole pa 35% -
6403 91 90 --- Other pa 35% -
6403 99 -- Other :
6403 99 10 --- Leather sandals with rubber sole pa 35% -
6403 99 20 --- Leather sandals with plastic or synthetic sole pa 35% -
6403 99 90 --- Other pa 35% -
6404 FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS,

LEATHER OR COMPOSITION LEATHER AND UPPERS OF
TEXTILE MATERIALS
- Footwear with outer soles of rubber or plastics :
6404 11 -- Sports footwear; tennis shoes, basketball shoes,
gym shoes, training shoes and the like :
6404 11 10 --- Of rubber sole with canvas upper pa 35% -
6404 11 20 --- Of rubber sole with leather cloth uppers pa 35% -
6404 11 90 --- Other pa 35% -
6404 19 -- Other :
6404 19 10 --- Of rubber sole with canvas upper pa 35% -
6404 19 20 --- Of rubber sole with leather cloth uppers pa 35% -
6404 19 90 --- Other pa 35% -
6404 20 00 - Footwear with outer soles of leather or pa 35% -
composition leather
6405 OTHER FOOTWEAR

6405 10 00 - With uppers of leather or composition leather pa 35% -
6405 20 00 - With uppers of textile materials pa 35% -
6405 90 00 - Other pa 35% -
6406 PARTS OF FOOTWEAR (INCLUDING UPPERS

WHETHER OR NOT ATTACHED TO SOLES OTHER
THAN OUTER SOLES); REMOVABLE IN-SOLES, HEEL
CUSHIONS AND SIMILAR ARTICLES; GAITERS,
LEGGINGS AND SIMILAR ARTICLES, AND PARTS
THEREOF
6406 10 - Uppers and parts thereof, other
than stiffeners :
6406 10 10 --- Embroidered uppers of textile materials kg. 20% -
6406 10 20 --- Leather uppers (prepared) kg. 20% -
6406 10 30 --- Goat lining kg. 20% -
6406 10 40 --- Sheep lining kg. 20% -
6406 10 90 --- Other kg. 20% -
6406 20 00 - Outer soles and heels,of rubber or plastics kg. 20% -
6406 90 - Other:
6406 90 10 - - - Of wood kg. 20% -
(1) (2) (3) (4) (5)

6406 90 20 --- Leather parts other than soles and prepared uppers kg. 20% -
6406 90 30 --- Leather soles kg. 20% -
6406 90 40 - -- Gaiters,leggings and similar articles kg. 20% -
6406 90 50 --- Parts of gaiters,leggings and similar articles kg. 20% -
6406 90 90 - -- Other kg. 20% -
CHAPTER 65
Headgear and parts thereof
NOTES :
(a) worn headgear of heading 6309;
(b) asbestos headgear (heading 6812); or
(c) dolls‘ hats, other toy hats or carnival articles of Chapter 95.
2. Heading 6502 does not cover hat-shapes made by sewing, other than those obtained simply by
sewing strips in spirals.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
HAT-FORMS, HAT BODIES AND HOODS OF
6501 FELT, NEITHER BLOCKED TO SHAPE NOR
WITH MADE BRIMS; PLATEAUX AND
MANCHONS (INCLUDING SLIT MANCHONS), OF
FELT
Hat-forms, hat bodies and hoods of felt,

6501 00 -
neither blocked to shape nor with made
brims; plateaux and manchons
(including slit manchons), of felt
65010010 --- Of cotton kg. 10% -
65010020 --- Of wool and fur felt kg. 10% -
65010090 --- Other kg. 10% -
6502 HAT-SHAPES, PLAITED OR MADE BY

ASSEMBLING STRIPS OF ANY MATERIAL,
NEITHER BLOCKED TO SHAPE, NOR WITH
MADE BRIMS, NOR LINED, NOR TRIMMED
6502 00 - Hat-shapes, plaited or made by assembling
strips of any material, neither blocked to shape,
nor with made brims, nor lined, nor trimmed:
6502 00 10 --- Of cotton kg. 10% -
6502 00 20 --- Of wool kg. 10% -
6502 00 90 --- Other kg. 10% -
(1) (2) (3) (4) (5)

6504 00 00 HATS AND OTHER HEADGEAR, PLAITED OR MADE BY
ASSEMBLING STRIPS OF ANY MATERIAL, WHETHER kg. 10% -
ORNOT LINED OR TRIMMED
6505 HATS AND OTHER HEADGEAR, KNITTED OR

CROCHETED, OR MADE UP FROM LACE, FELT OR
OTHER TEXTILE FABRIC, IN THE PIECE (BUT NOT IN
STRIPS), WHETHER OR NOT LINED OR TRIMMED; HAIR-
NETS OF ANY MATERIAL, WHETHER OR NOT
LINED OR TRIMMED
6505 00 - Hats and other headgear, knitted or crocheted,
or made up from lace, felt or other textile
fabric, in the piece (but not in strips), whether
or not lined or trimmed; hair-nets of any
material, whether or not lined or trimmed
6505 00 10 --- Hair nets kg. 10% -
6505 00 90 --- Other kg. 10% -
6506 OTHER HEADGEAR, WHETHER OR NOT LINED

OR TRIMMED
6506 10 - Safety headgear:
6506 10 10 --- Speed glass welding helmets or other helmets u 10% -
meant for industrial use
6506 10 90 --- Other u 10% -
- Other:
6506 91 00 -- Of rubber or of plastics kg. 10% -
6506 99 00 -- Of other materials kg. 10% -
6507 00 00 HEAD-BANDS, LININGS, COVERS, HAT FOUNDATIONS, kg. 10% -

HAT FRAMES, PEAKS AND CHINSTRAPS, FOR HEADGEAR
CHAPTER 66
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips,
riding-crops and parts thereof
NOTES :
(a) measure walking-sticks or the like (heading 9017);
(b) firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or
(c) goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).
2. Heading 6603 does not cover parts, trimmings or accessories of textile material, or covers, tassels,
thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of
heading 6601 or 6602 are to be classified separately and are not to be treated as forming part of those
articles.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
6601 UMBRELLAS AND SUN UMBRELLAS
(INCLUDING WALKING-STICK UMBRELLAS,
GARDEN UMBRELLAS AND SIMILAR UMBRELLAS)
6601 10 00 - Garden or similar umbrellas u 10% -
- Other:
6601 91 00 -- Having a telescopic shaft u 10% -
6601 99 00 -- Other u 10% -
6602 00 00 WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING

CROPS AND THE LIKE u 10% -
6603 PARTS, TRIMMINGS AND ACCESSORIES OF
ARTICLES OF HEADING 6601 TO 6602
6603 20 00 - Umbrella frames, including frames kg. 10% -
mounted on shafts (sticks)
6603 90 - Other:
6603 90 10 --- Umbrella ribs kg. 10% -
6603 90 90 --- Other kg. 10% -
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 5911) ;
(b) floral motifs of lace, of embroidery or other textile fabric (Section XI) ;
(c) footwear (Chapter 64) ;
(d) headgear or hair-nets (Chapter 65) ;
(e) toys, sports requisites or carnival articles (Chapter 95); or
(f) feather dusters, powder-puffs or hair sieves (Chapter 96).
2. Heading 6701 does not cover :
(a) articles in which feathers or down constitute only filling or padding (for example, bedding of
heading 9404);
(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 6702.
3. Heading 6702 does not cover :
(a) articles of glass (Chapter 70) ;
(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.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
6701 SKINS AND OTHER PARTS OF BIRDS WITH THEIR
FEATHERS OR DOWN, FEATHERS,PARTS OF
FEATHERS, DOWN AND ARTICLES THEREOF (OTHER
THAN GOODS OF HEADING 0505 AND WORKED
QUILLS AND SCAPES)
6701 00 - Skins and other parts of birds with their feathers
or down, feathers, parts of feathers, down and
(1) (2) (3) (4) (5)

articles thereof (other than goods of
heading 0505 and worked quills and
scapes):
6701 00 10 --- Feather dusters kg. 10% -
6701 00 90 --- Other kg. 10% -
6702 ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND

PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL
FLOWERS, FOLIAGE OR FRUIT
6702 10 - Of plastics :
6702 10 10 --- Decorative plants kg. 20% -
6702 10 90 --- Other kg. 20% -
6702 90 - Of other materials :
6702 90 10 --- Of jute kg. 20% -
6702 90 90 --- Other kg. 20% -
6703 HUMAN HAIR, DRESSED, THINNED, BLEACHED OR

OTHERWISE WORKED; WOOL OR OTHER ANIMAL HAIR
OR OTHER TEXTILE MATERIALS, PREPARED FOR USE IN
MAKING WIGS OR THE LIKE
6703 00 - Human hair, dressed, thinned, bleached or
otherwise worked; wool or other animal hair or
other textile materials, prepared for use in
making wigs or the like :
6703 00 10 --- Human hair, dressed, thinned, bleached or kg. 10% -
otherwise worked
6703 00 20 --- Wool or other animal hair or other textile kg. 10% -
materials, prepared for use in making wigs
or the like
6704 WIGS, FALSE BEARDS, EYEBROWS AND EYELASHES,

SWITCHES AND THE LIKE, OF HUMAN OR ANIMAL
HAIR OR OF TEXTILE MATERIALS; ARTICLES OF HUMAN
H AIR NOT ELSEW HERE SPECIF IED O R INCLUDED
- Of synthetic textile materials :

6704 11 00 -- Complete wigs kg. 10% -
6704 19 -- Other :
6704 19 10 --- Hair nets kg. 10% -
6704 19 90 --- Other kg. 10% -
6704 20 - Of human hair :
6704 20 10 --- Wigs kg. 10% -
6704 20 20 --- Hair nets kg. 10% -
6704 20 90 --- Other kg. 10% -
6704 90 00 - Of other materials kg. 10% -
SECTION-XIII CHAPTER-68
SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR
MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
CHAPTER 68
Articles of stone, plaster, cement, asbestos, mica or similar materials
NOTES :
(a) goods of Chapter 25 ;
(b) coated, impregnated or covered paper and paperboard of heading 4810 or 4811 (for example,
paper and paperboard coated with mica powder or graphite, bituminised 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, bituminised or asphalted fabric) ;
(d) articles of Chapter 71 ;
(e) tools or parts of tools, of Chapter 82 ;
(f) lithographic stones of heading 8442 ;
(g) electrical insulators (heading 8546) or fittings of insulating material of heading 8547 ;
(h) dental burrs (heading 9018) ;
(ij) articles of Chapter 91 (for example, clocks and clock cases) ;
(k) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings,
prefabricated buildings) ;
(l) articles of Chapter 95 (for example, toys, games and sports requisites) ;
(m) articles of heading 9602, if made of materials specified in Note 2 (b) to Chapter 96, or of
heading 9606 (for example, buttons), of heading 9609 (for example, slate pencils), heading 9610
(for example, drawing slates) or of heading 9620 (monopods, bipods, tripods and similar articles);
or;
(n) articles of Chapter 97 (for example, works of art).
2. In heading 6802, the expression ―worked monumental or building stone‖ applies not only to the
varieties of stone referred to in heading 2512.5 or 2516 but also to all other natural stone (for example,
quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
6801 00 00 SETTS, CURBSTONES AND FLAGSTONES,
OF NATURAL STONE (EXCEPT SLATE) kg. 10% -
(1) (2) (3) (4) (5)
6802 WORKED MONUMENTAL OR BUILDING STONE

(EXCEPT SLATE) AND ARTICLES THEREOF, OTHER
THAN GOODS OF HEADING 6801; MOSAICCUBES 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 00 - Tiles, cubes and similar articles, whether or not kg. 40% -
rectangular (including square), the largest face of
which is capable of being enclosed in a square
the side of which is less than 7 cm; artificially
coloured granules,chippings and powder
- Other monumental or building stone and
articles thereof, simply cut or sawn, with a flat
or even surface :
6802 21 -- Marble, travertine and alabaster :
6802 2110 --- Marble blocks or tiles kg. 40% -
6802 21 20 --- Marble monumental stone kg. 40% -
6802 21 90 --- Other kg. 40% -
6802 23 -- Granite :
6802 23 10 --- Granite blocks or tiles kg. 40% -
6802 23 90 --- Other kg. 40% -
6802 29 00 -- Other stone kg. 40% -
- Other :
6802 91 00 -- Marble, travertine and alabaster kg. 40% -
6802 92 00 -- Other calcareous stone kg. 40% -
6802 93 00 -- Granite kg. 40% -
6802 99 00 -- Other stone kg. 10% -
6803 00 00 WORKED SLATE AND ARTICLES OF SLATE OR OF kg. 10% -

AGGLOMERATED SLATE
6804 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 - Millstones and grindstones for milling, grinding or kg. 10% -
pulping
(1) (2) (3) (4) (5)

- Other millstones, grindstones, grinding wheels
and the like :
6804 21 -- Of agglomerated synthetic or natural diamond:
6804 21 10 --- Diamond impregnated wheels kg. 10% -
6804 21 90 --- Other kg. 10% -
6804 22 -- Of other agglomerated abrasives or of ceramics :
6804 22 10 --- Grinding wheels of synthetic abrasives kg. 10% -
6804 22 20 --- Grinding wheels of other materials kg. 10% -
6804 22 90 --- Other kg. 10% -
6804 23 -- Of natural stone :
6804 23 10 --- Grinding wheels made of natural stone kg. 10% -
6804 23 90 --- Other kg. 10% -
6804 30 - Hand sharpening or polishing stones:
6804 30 10 --- Polishing stones kg. 10% -
6804 30 20 --- Sharpening stones kg. 10% -
6805 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 - On a base of woven textile fabric only :
6805 10 10 --- Abrasive cloth kg. 10% -
6805 10 90 --- Other kg. 10% -
6805 20 - On a base of paper or paperboard only :
6805 20 10 --- Emery or corundum coated paper kg. 10% -
6805 20 20 --- Flint coated paper kg. 10% -
6805 20 30 --- Glass or sand coated paper kg. 10% -
6805 20 40 --- Other abrasive paper kg. 10% -
6805 20 90 --- Other kg. 10% -
6805 30 00 - On a base of other materials kg. 10% -
6806 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
6811 OR 6812 OR OF CHAPTER 69
HEADING
6806 10 00 - Slag wool, rock wool and similar mineral wools kg. 10% -
(including intermixtures thereof), in bulk,
sheets or rolls
6806 20 00 - Exfoliated vermiculite, expanded clays, foamed kg. 10% -
slag and similar expanded mineral materials
(including intermixtures thereof)
(1) (2) (3) (4) (5)

6806 90 00 - Other kg. 10% -
6807 ARTICLES OF ASPHALT OR OF SIMILAR MATERIAL (FOR
EXAMPLE, PETROLEUM BITUMEN ORCOAL TAR PITCH)
6807 10 - In-rolls :
6807 10 10 --- Tarfelt roofing kg. 10% -
6807 10 90 --- Other kg. 10% -
6807 90 - Other:
6807 90 10 --- Tarfelt roofing kg. 10% -
6807 90 90 --- Other kg. 10% -
6808 00 00 PANELS, BOARDS, TILES, BLOCKS AND SIMILAR kg. 10% -

ARTICLES OF VEGETABLE FIBRE, OF STRAW OR OF
SHAVINGS, CHIPS, PARTICLES, SAWDUST OR OTHER
WASTE, OF WOOD, AGGLOMERATED WITH CEMENT,
PLASTER OR OTHER MINERAL BINDERS
6809 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 kg. 10% -
6809 19 00 -- Other kg. 10% -
6809 90 00 - Other articles kg. 10% -
6810 ARTICLES OF CEMENT, OF CONCRETE OR OF

ARTIFICIAL STONE, WHETHER OR NOT REINFORCED
- Tiles, flagstones, bricks and similar articles :
6810 11 -- Building blocks and bricks :
6810 11 10 --- Cement bricks kg. 10% -
6810 11 90 --- Other kg. 10% -
6810 19 -- Other :
6810 19 10 --- Cement tiles for mosaic kg. 10% -
6810 19 90 --- Other kg. 10% -
- Other articles :
6810 91 00 -- Prefabricated structural components for kg. 10% -
building or civil engineering
6810 99 -- Other :
6810 99 10 --- Concrete boulder kg. 10% -
6810 99 90 --- Other kg. 10% -
6811 ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE

FIBRE-CEMENT OR THE LIKE
(1) (2) (3) (4) (5)

6811 40 - Containing asbestos:
6811 40 10 --- Asbestos - cement sheets kg. 10% -
681140 20 --- Asbestos - cement tiles kg. 10% -
6811 40 90 --- Other kg. 10% -
- Not containing asbestos:
6811 81 00 -- Corrugated sheets kg. 10% -
6811 82 00 -- Other sheets, panels, tiles and similar articles kg. 10% -
6811 89 -- Other articles:
6811 89 10 --- Tubes, pipes and tube or pipe fittings kg. 10% -
6811 89 90 --- Other kg. 10% -
6812 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 6811OR 6813
6812 80 00 - Of crocidolite kg. 10% -
- Other :
6812 91 00 -- Clothing, clothing accessories, footwear and kg. 10% -
headgear
--- Lagging compounds:
6812 99 11 ---- Asbestos kg. 10%
6812 99 19 ---- Other kg. 10% -
--- Asbestos packing joints and gaskets:
6812 99 21 ---- Packing joints kg. 10% -
6812 99 22 ---- Gaskets kg. 10% -
6812 99 90 --- Other kg. 10% -
6813 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
(1) (2) (3) (4) (5)

6813 20 - Containing asbestos:
6813 20 10 --- Brake lining and pads kg. 15% -
6813 20 90 --- Asbestos friction materials kg. 15% -
- Not containing asbestos:
6813 81 00 -- Brake linings and pads kg. 15% -
6813 89 00 -- Other kg. 15% -
6814 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 - Plates, sheets and strips of agglomerated or
reconstituted mica, whether or not on a s
upport :
6814 10 10 --- Cut mica condenser films or plates kg. 10% -
6814 10 20 --- Sheets and strips cut to shape kg. 10% -
6814 10 30 --- Washers and discs kg. 10% -
6814 10 90 --- Other kg. 10% -
6814 90 - Other :
6814 90 10 --- Mica stacked units kg. 10% -
6814 90 20 --- Silvered mica, capacitor plates or silvered mica plates kg. 10% -
6814 90 30 --- Micanite and all sorts of built up mica kg. 10% -
6814 90 40 --- Micapaper or reconstituted mica paper kg. 10% -
6814 90 50 --- Moulded glass bonded or glass bonded mica kg. 10% -
6814 90 60 --- Mica bricks kg. 10% -
6814 90 90 --- Other kg. 10% -
6815 ARTICLES OF STONE OR OF OTHER MINERAL

SUBSTANCES (INCLUDING CARBON FIBRES, ARTICLES
OF CARBON FIBRES AND ARTICLES OF PEAT), NOT
- Carbon fibres; articles of carbon fibres for non-
electrical uses; other articles of graphite or
other carbon for non-electrical uses:
6815 11 00 -- Carbon fibres kg. 10% -
6815 12 00 -- Fabrics of carbon fibres kg. 10% -
6815 13 00 -- Other articles of carbon fibres kg. 10% -
6815 19 00 -- Other kg. 10% -
6815 20 00 - Articles of peat kg. 10% -
- Other articles :
6815 91 00 -- Containing magnesite, magnesia in the form of kg. 10% -
periclase, dolomite including in the form of
dolime, or chromite
6815 99 -- Other :
6815 99 10 --- Bricks and tiles of fly ash kg. 10% -
6815 99 20 --- Sanitary wares, kitchen wares and other made kg. 10% -
up articles of fly ash
6815 99 90 --- Other kg. 10% -
CHAPTER 69
Ceramic products
NOTES:
1. This Chapter applies only to ceramic products which have been fired after shaping:
(a) headings 6904 to 6914 apply only to such products other than those classifiable in headings 6901
to 6903;
(b) articles heated to temperatures less than 800°C for purposes such as curing of resins, accelerating
hydration reactions, or for the removal of water or other volatile components, are not considered to
be fired. Such articles are excluded from Chapter 69; and
(c) Ceramic articles are obtained by firing inorganic, non-metallic materials which have been
prepared and shaped previously at, in general, room temperature. Raw materials comprise, inter alia,
clays, siliceous materials including fused silica, materials with a high melting point, such as oxides,
carbides, nitrides, graphite or other carbon, and in some cases binders such as refractory clays or
phosphates.

(a) products of heading 2844;
(b) articles of heading 6804;
(c) articles of Chapter 71 (for example, imitation jewellery);
(d) cermets of heading 8113;
(e) articles of Chapter 82;
(f) electrical insulators (heading 8546) or fittings of insulating material of heading 8547;
(g) artificial teeth (heading 9021);
(h) articles of Chapter 91 (for example, clocks and clock cases);
(ij) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated build-
ings);
(k) articles of Chapter 95 (for example, toys, games and sports requisites);
(l) articles of heading 9606 (for example, buttons) or of heading 9614 (for example, smoking
pipes); or
(m) articles of Chapter 97 (for example, works of art).

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
I.— GOODS OF SILICEOUS FOSSIL MEALS OR OF
SIMILAR SILICEOUS EARTHS, AND REFRACTORY
GOODS
6901 BRICKS, BLOCKS, TILES AND OTHER CERAMIC GOODS
OF SILICEOUS FOSSIL MEALS (FOR EXAMPLE, KIESELGUHR,
TRIPOLITE OR DIATOMITE) OR OF SIMILAR SILICEOUS
EARTHS
6901 00 - Bricks, blocks, tiles and other ceramic goods of
siliceous fossil meals (for example, kieselguhr,
tripolite or diatomite) or of similar siliceous earths :
6901 00 10 --- Bricks mt 10% -
6901 00 20 --- Blocks mt 10% -
6901 00 30 --- Tiles mt 10% -
6901 00 90 --- Other mt 10% -
6902 REFRACTORY BRICKS, BLOCKS, TILES AND SIMILAR

REFRACTORY CERAMIC CONSTRUCTIONAL GOODS, OTHER
THAN THOSE OF SILICEOUS FOSSIL MEALS OR SIMILAR
SILICEOUS EARTHS
6902 10 - Containing by weight, singly or together, more than
50% of the elements Mg, Ca or Cr, expressed as
MgO, CaO or Cr2O3 :
6902 10 10 --- Magnesite bricks and shapes mt 10% -
6902 10 20 --- Chrome magnesite bricks mt 10% -
6902 10 30 --- Magnesite chrome bricks and shapes mt 10% -
6902 10 40 --- Magnesia carbon bricks and shapes mt 10% -
6902 10 50 --- Direct bonded basic bricks and shapes mt 10% -
6902 10 90 --- Other mt 10% -
6902 20 - Containing by weight more than 50% of
alumina (Al2O3), of silica (SiO2) or
of a mixture or compound of these products :
6902 20 10 --- Silica bricks and shapes mt 10% -
6902 20 20 --- High alumina bricks and shapes mt 10% -
6902 20 30 --- Alumina carbon bricks and shapes mt 10% -
6902 20 40 --- Silicon Carbide bricks and shapes mt 10% -
6902 20 50 --- Mullite bricks mt 10% -
6902 20 90 --- Other mt 10% -
6902 90 - Other :
6902 90 10 --- Fire clay bricks and shapes mt 10% -
6902 90 20 --- Graphite bricks and shapes mt 10% -
6902 90 30 --- Vermiculite insulation bricks mt 10% -
6902 90 40 --- Clay graphite stopper heads mt 10% -
6902 90 90 --- Other mt 10% -
6903 OTHER REFRACTORY CERAMIC GOODS (FOR EXAMPLE,

RETORTS, CRUCIBLES, MUFFLES, NOZZLES, PLUGS,
SUPPORTS, CUPELS, TUBES, PIPES, SHEATHS, RODS
AND SLIDING GATES), OTHER THAN THOSE OF
SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS
EARTHS
6903 10 00 - Containing, by weight more than 50% of fr ee mt 10% -
car bon
6903 20 - Containing by weight more than 50% of alumina
(Al2O3) or of a mixture or compound of alumina
and of silica (SiO2) :
(1) (2) (3) (4) (5)

6903 20 10 --- Silicon carbide crucibles mt 10% -
6903 20 90 --- Other mt 10% -
6903 90 - Other :
6903 90 10 --- Zircon or zircon-mullite refractories mt 10% -
6903 90 20 --- Basalt tiles mt 10% -
6903 90 30 --- Ceramic fibres mt 10% -
6903 90 40 --- Monolithics or castables (fire-clay, basic, silica, mt 10% -
high alumina, insulating)
6903 90 90 --- Other mt 10% -
II.—OTHER CERAMIC PRODUCTS

6904 CERAMIC BUILDING BRICKS, FLOORING BLOCKS,
SUPPORT OR FILLER TILES AND THE LIKE
6904 10 00 - Building bricks Tu 10% -
6904 90 00 - Other mt 10% -
6905 ROOFING TILES, CHIMNEY-POTS, COWLS,

CHIMNEY LINERS, ARCHITECTURAL ORNAMENTS
AND OTHER CERAMIC CONSTRUCTIONAL GOODS
6905 10 00 - Roofing tiles mt 15% -
6905 90 00 - Other mt 15% -
6906 00 00 CERAMIC PIPES, CONDUITS, GUTTERING AND PIPE mt 10% -

FITTINGS
6907 CERAMIC FLAGS AND PAVING, HEARTH OR WALL

TILES; CERAMIC MOSAIC CUBES AND THE LIKE,
WHETHER OR NOT ON A BACKING; FINISHING
CERAMICS
- Flags and paving, hearth or wall tiles, other
than those of sub-headings 6907 30 and 6907 40:
6907 21 00 -- Of a water absorption coefficient by weight not m2 15% -
exceeding 0.5%
6907 22 00 -- Of a water absorption coefficient by weight m2 15% -
exceeding 0.5% but not exceeding 10%
6907 23 00 -- Of a water absorption coefficient by weight m2 15% -
exceeding 10%
6907 30 - Mosaic cubes and the like, other than those
of sub-heading 6907 40:
6907 30 10 --- Mosaic cubes and the like, other than those of sub- m2 15% -
heading 6907 40
6907 40 - Finishing ceramics:
6907 40 10 --- Finishing ceramics m2 15% -
(1) (2) (3) (4) (5)

6908 OMITTED
6909 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 -- Of porcelain or china kg. 10% -
6909 12 00 -- Articles having a hardness equivalent to 9 or kg. 10% -
more on the Mohs scale
6909 19 -- Other :
6909 19 10 --- Ceramic filter candle kg. 10% -
6909 19 90 --- Other kg. 10% -
6909 90 00 - Other kg. 10% -
6910 CERAMIC SINKS, WASH BASINS, WASH BASIN

PEDESTALS, BATHS, BIDETS, WATER CLOSET PANS,
FLUSHING CISTERNS,
URINALS AND SIMILAR SANITARY FIXTURES
6910 10 00 - Of porcelain or china kg. 10% -
6910 90 00 - Other kg. 10% -
6911 TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD

ARTICLES AND TOILET ARTICLES, OF PORCELAIN
OR CHINA
6911 10 - Tableware and kitchenware:
--- Tableware :
6911 10 11 ---- Of bone china and soft porcelain kg. 20% -
6911 10 19 ---- Other kg. 20% -
--- Kitchenware:
6911 10 21 ---- Of Bone china and soft porcelain kg. 20% -
6911 10 29 ---- Other kg. 20% -
6911 90 - Other :
6911 90 20 --- Water filters of a capacity not exceeding 40 litres kg. 20% -
6911 90 90 --- Other kg. 20% -
6912 CERAMIC TABLEWARE, KITCHENWARE,

OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES,
OTHER THAN OF PORCELAIN OR CHINA
6912 00 - Ceramic tableware, kitchenware, other household
articles and toilet articles, other than of
(1) (2) (3) (4) (5)

porcelain or china :
6912 00 10 --- Tableware kg. 20% -
6912 00 20 --- Kitchenware kg. 20% -
6912 00 40 --- Clay articles kg. 20% -
6912 00 90 --- Other kg. 20% -
6913 STATUETTES AND OTHER ORNAMENTAL CERAMIC

ARTICLES
6913 90 00 - Other kg. 10% -
6914 OTHER CERAMIC ARTICLES

6914 90 00 - Other kg. 10% -
CHAPTER 70
Glass and glassware
NOTES :
(a) goods of heading 3207 (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 8544, electrical insulators (heading 8546) or fittings of insulating
material of heading 8547 ;
(d) front windscreens (windshields), rear windows and other windows, framed, for vehicles of
Chapters 86 to 88;
(e) front windscreens (windshields), rear windows and other windows, whether or not framed,
incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to
88;
(f) optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, ther-
mometers, barometers, hydrometers or other articles of Chapter 90 ;
(g) luminaires and lighting fittings, illuminated signs, illuminated name-plates and the like,
having apermanently fixed light source, or parts thereof of heading 9405;
(h) toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (ex-
cluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or
(ij) buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.
2. For the purposes of headings 7003, 7004 and 7005 :
(a) glass is not regarded as ―worked‖ by reason of any process it has undergone before annealing;
(b) cutting to shape does not affect the classification of glass in sheets ;
(c) the expression ―absorbent, reflecting or non-reflecting layer‖ means a microscopically
thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for
example, infra-red light or improves the reflecting qualities of the glass while still allowing it to
retain a degree of transparency or translucency; or which prevents light from being reflected on
the surface of the glass.
3. The products referred to in heading 7006 remain classified in that heading whether or not they have
the character of articles.
4. For the purposes of heading 7019, 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 6806.
5.Throughout this Schedule, the expression ―glass‖ includes fused quartz and other fused silica.
SUB-HEADING NOTE :
For the purposes of tariff items 7013 22 00, 7013 33 00, 7013 41 00 and 7013 91 00, the expression
―lead crystal‖ means only glass having a minimum lead monoxide (PbO) content by weight of 24%.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
CULLET AND OTHER WASTE AND SCRAP OF GLASS,
7001 EXCLUDING GLASS FROM CATHODE RAY TUBES OR
OTHER ACTIVATED GLASS OF HEADING 8549; GLASS IN
THE MASS
7001 00 - Cullet and other waste and scrap of glass;

excluding glass from cathode ray tubes or other
activated glass of heading 8549; glass in the
mass:
7001 00 10 --- Cullet and other waste and scrap of glass kg. 10% -
7001 00 20 --- Enamel glass in the mass kg. 10% -
7001 00 90 --- Other kg. 10% -
7002 GLASS IN BALLS(OTHER THAN MICROSPHERES

OF HEADING 7018), RODS OR TUBES, UNWORKED
7002 10 00 - Balls kg. 10% -
7002 20 - Rods :
7002 20 10 --- Enamel glass rods kg. 10% -
7002 20 90 --- Other kg. 10% -
- Tubes :
7002 31 00 -- Of fused quartz or other fused silica kg. 10% -
7002 32 00 -- Of other glass having a linear coefficient of kg. 10% -
expansion not exceeding 5 x 10-6 per Kelvin
within a temperature range of 00C to 3000C
7002 39 00 -- Other kg. 10% -
7003 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 -- Coloured throughout the mass (body-tinted),
opacified, flashed or having an absorbent,
reflecting or non-reflecting layer :
7003 12 10 --- Tinted m2 10% -
7003 12 90 --- Other m2 10% -
7003 19 -- Other :
7003 19 10 --- Tinted m2 10% -
7003 19 90 --- Other m2 10% -
7003 20 - Wired sheets :
7003 20 10 --- Tinted m2 10% -
7003 20 90 --- Other m2 10% -
7003 30 - Profiles :
7003 30 10 --- Tinted m2 10% -
7003 30 90 --- Other m2 10% -
(1) (2) (3) (4) (5)

7004 DRAWN GLASS AND BLOWN GLASS, IN SHEETS,
WHETHER OR NOT HAVING AN ABSORBENT,
REFLECTING OR NON-REFLECTING LAYER, BUT NOT
OTHERWISE WORKED
7004 20 - Glass, coloured throughout the mass (body

tinted), opacified, flashed or having an
absorbent, reflecting or non-reflecting layer :
--- Window glass (sheet glass) :
7004 20 11 ---- Tinted m2 10% -
7004 20 19 ---- Other m2 10% -
--- Other :
7004 20 91 ---- Tinted m2 10% -
7004 20 99 ---- Other m2 10% -
7004 90 - Other glass :
--- Window glass (sheet glass) :
7004 90 11 ---- Tinted m2 10% -
7004 90 19 ---- Other m2 10% -
--- Other:
7004 90 91 ---- Tinted m2 10% -
7004 90 99 ---- Other m2 10% -
7005 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 - Non-wired glass, having an absorbent,
reflecting or non-reflecting layer :
7005 10 10 --- Tinted m2 10% -
7005 10 90 --- Other m2 10% -
- Other non-wired glass :
7005 21 -- Coloured throughout the mass (body tinted),
opacified, flashed or merely surface ground :
7005 21 10 --- Tinted m2 10% -
7005 21 90 --- Other m2 10% -
7005 29 -- Other :
7005 29 10 --- Tinted m2 10% -
7005 29 90 --- Other m2 10% -
7005 30 - Wired glass :
7005 30 10 --- Tinted m2 10% -
7005 30 90 --- Other m2 10% -
7006 00 00 Glass of heading 7003, 7004 or 7005, bent, edge- kg. 10% -
worked, engraved, drilled, enameled or otherwise -
worked, but not framed or fitted with other
materials
(1) (2) (3) (4) (5)

7007 SAFETY GLASS, CONSISTING OF TOUGHENED
(TEMPERED) OR LAMINATED GLASS
- Toughened (tempered) safety glass :
7007 11 00 -- Of size and shape suitable for incorporation kg. 15% -
in vehicles, aircraft, spacecraft or vessels
7007 19 00 -- Other m2 15% -
- Laminated safety glass :
7007 21 -- Of size and shape suitable for incorporation in
vehicles, aircraft, spacecraft or vessels :
7007 21 10 --- Bullet proof glass kg. 15% -
7007 21 90 --- Other kg. 15% -
7007 29 00 -- Other m2 15% -
7008 MULTIPLE-WALLED INSULATING UNITS OF GLASS

7008 00 - Multiple-walled insulating units of glass :
7008 00 10 --- Glazed glass, double walled kg. 10% -
7008 00 20 --- Glazed glass, multiple walled kg. 10% -
7008 00 90 --- Other kg. 10% -
7009 GLASS MIRRORS, WHETHER OR NOT FRAMED,

INCLUDING REAR-VIEW MIRRORS
7009 10 - Rear-view mirrors for vehicles :
7009 10 10 --- Prismatic rear-view mirror for vehicles kg. 15% -
7009 10 90 --- Other kg. 15% -
- Other :
7009 91 00 -- Unframed kg. 15% -
7009 92 00 -- Framed kg. 15% -
7010 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 - Ampoules kg. 10% -
7010 20 00 - Stoppers, lids and other closures kg. 10% -
7010 90 00 - Other kg. 10% -
7011 GLASS ENVELOPES (INCLUDING BULBS AND TUBES),

OPEN, AND GLASS PARTS THEREOF, WITHOUT FITTINGS,
FOR ELECTRIC LAMPS AND LIGHT SOURCES, CATHODE-
RAY TUBES OR THE LIKE
7011 10 - For electric lighting :
7011 10 10 --- Glass envelopes for fluorescent lamps kg. 10% -
7011 10 20 --- Glass envelopes for filament lamps kg. 10% -
7011 10 90 --- Other kg. 10% -
(1) (2) (3) (4) (5)

7011 20 00 - For cathode-ray tubes kg. 10% -
7011 90 - Other :
7011 90 10 --- Glass envelopes for electronic valves kg. 10% -
7011 90 90 --- Other kg. 10% -
7012 00 00 OMITTED
7013 GLASSWARE OF A KIND USED FOR TABLE, KITCHEN,

TOILET, OFFICE, INDOOR DECORATION OR SIMILAR
PURPOSES (OTHER THAN THAT OF HEADING 7010
OR 7018)
7013 10 00 - Of glass-ceramics kg. 20% -
- Stemware drinking glasses, other than
of glass-ceramics :
7013 22 00 -- Of lead crystal kg. 20% -
7013 28 00 -- Other kg. 20% -
- Other drinking glasses, other than of glass-
ceramics :
7013 37 00 -- Other kg. 20% -
- Glassware of a kind used for table (other than
drinking glasses) or kitchen purposes, other than
of glass-ceramics :
7013 42 00 -- Of glass having a linear coefficient of expansion kg. 20% -
not exceeding 5 x 10 -6 per Kelvin within a
temperature range of 0 °C to 300 °C,
7013 49 00 -- Other kg. 20% -
- Other glassware :
7013 99 00 -- Other kg. 20% -
7014 SIGNALLING GLASSWARE AND OPTICAL ELEMENTS OF

GLASS (OTHER THAN THOSE OF HEADING 7015),
NOT OPTICALLY WORKED
7014 00 - Signalling glassware and optical elements of
glass (other than those of heading 7015), not
optically worked :
7014 00 10 --- Signalling glassware kg. 10% -
7014 00 20 --- Optical elements kg. 10% -
7015 CLOCK OR WATCH GLASSES AND SIMILAR GLASSES,

GLASSES FOR NON-CORRECTIVE OR CORRECTIVE
SPECTACLES, CURVED, BENT, HOLLOWED OR
THE LIKE; NOT OPTICALLY WORKED; HOLLOW
(1) (2) (3) (4) (5)

GLASS SPHERES AND THEIR SEGMENTS,
FOR THE MANUFACTURE OF SUCH GLASSES
7015 10 - Glasses for corrective spectacles :
7015 10 10 --- Ophthalmic rough blanks kg. 10% -
7015 10 20 --- Flint button kg. 10% -
7015 10 90 --- Other kg. 10% -
7015 90 - Other :
7015 90 10 --- Clock and watch glasses and similar glasses, kg. 10% -
curved, bent, hollowed and the like, glass
spheres and segments of spheres for the
manufacture of such glasses
7015 90 20 --- Glass for sun glasses kg. 10% -
7015 90 90 --- Other kg. 10% -
7016 PAVING BLOCKS, SLABS, BRICKS, SQUARES, TILES AND

OTHER ARTICLES OF PRESSED OR MOULDEDGLASS,
WHETHER OR NOT WIRED, OF A KIND USED FOR BUILDING
OR CONSTRUCTION PURPOSES; GLASS CUBES AND OTHER
GLASS SMALL WARES, WHETHER OR NOT ON A BACKING,
FOR MOSAICS OR SIMILAR DECORATIVE PURPOSES;
LEADED LIGHTS AND THE LIKE; MULTI-CELLULAR OR
FOAM GLASS IN BLOCKS, PANELS, PLATES, SHELLS OR
SIMILAR FORMS
7016 10 00 - Glass cubes and other glass smallwares, whether kg. 10% -
or not on a backing, for mosaics or similar
decorative purposes
7016 90 00 - Other kg. 10% -
7017 LABORATORY, HYGIENIC OR PHARMACEUTICAL

GLASSWARE, WHETHER OR NOT GRADUATED OR
CALIBRATED
7017 10 00 - Of fused quartz or other fused silica kg. 10% -
7017 20 00 - Of other glass having a linear coefficient kg. 10% -
of expansion not exceeding 5 x 10-6 per
Kelvin within a temperature range of
00C to 3000C
7017 90 - Other :
7017 90 10 --- Graduated or calibrated laboratory glassware kg. 10% -
7017 90 20 --- Pharmaceutical glassware kg. 10% -
7017 90 30 --- Hygienic glassware kg. 10% -
7017 90 90 --- Other kg. 10% -
(1) (2) (3) (4) (5)

7018 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 - Glass beads, imitation pearls, imitation
precious or semi-precious stones and similar
glass smallwares :
7018 10 10 --- Bangles kg. 10% -
7018 10 20 --- Beads kg. 20% -
7018 10 90 --- Other kg. 10% -
7018 20 00 - Glass microspheres not exceeding 1 mm in kg. 10% -
diameter
7018 90 - Other :
7018 90 10 --- Glass statues kg. 10% -
7018 90 90 --- Other kg. 10% -
7019 GLASS FIBRES (INCLUDING GLASS WOOL) AND

ARTICLES THEREOF (FOR EXAMPLE, YARN, ROVINGS,
WOVEN FABRICS)
- Slivers, rovings, yarn and chopped strands and
mats thereof:
7019 11 00 -- Chopped strands, of a length of not more than kg. 10% -
50 mm
7019 12 00 -- Rovings kg. 10% -
7019 13 00 -- Other yarn, slivers kg. 10% -
7019 14 00 -- Mechanically bonded mats kg. 10% -
7019 15 00 -- Chemically bonded mats kg. 10% -
7019 19 00 -- Other kg. 10% -
- Mechanically bonded fabrics:
7019 61 00 -- Closed woven fabrics of rovings kg. 10% -
7019 62 00 -- Other closed fabrics of rovings kg. 10% -
7019 63 00 -- Closed woven fabrics, plain weave, of yarns, not kg. 10% -
coated or laminated
7019 64 00 -- Closed woven fabrics, plain weave, of yarns, coated kg. 10% -
or laminated
7019 65 00 -- Open woven fabrics of a width not exceeding 30cm kg. 10% -
7019 66 00 -- Open woven fabrics of a width exceeding 30 cm kg. 10% -
7019 69 00 -- Other kg. 10% -
- Chemically bonded fabrics:
7019 71 00 -- Veils (thin sheets) kg. 10% -
7019 72 00 -- Other closed fabrics kg. 10% -
7019 73 00 -- Other open fabrics kg. 10% -
7019 80 00 - Glass wool and articles of glass wool kg. 10% -
7019 90 00 - Other kg. 10% -
(1) (2) (3) (4) (5)

7020 OTHER ARTICLES OF GLASS
7020 00 Other articles of glass:
--- Glass shells, glass globes and glass founts :
7020 00 11 ---- Globes for lamps and lanterns kg. 10% -
7020 00 12 ---- Founts for kerosene wick lamps kg. 10% -
7020 00 19 ---- Other kg. 10% -
--- Glass chimneys :
7020 00 21 ---- For lamps and lanterns kg. 10% -
7020 00 29 ---- Other kg. 10% -
7020 00 90 --- Other kg. 10% -
SECTION-XIV CHAPTER-71
SECTION XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES,
PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES
THEREOF; IMITATION JEWELLERY; COIN
CHAPTER 71
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with
precious metal, and articles thereof; imitation 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 of 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 7113, 7114 and 7112.5 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 7116 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 2843);
(b) sterile surgical suture materials, dental fillings or other goods of Chapter 30;
(c) goods of Chapter 32 (for example, lusters);
(d) supported catalysts (heading 3812.5);
(e) articles of heading 4202 or 4203 referred to in Note 2 (B) to Chapter 42;
(f) articles of heading 4303 or 4304;
(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 6804 or 6805 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 8522);
(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 statutory (heading 9703), collectors‘ pieces (heading 9705) or antiques
of an age exceeding one hundred years (heading 9706), other than natural or cultured pearls or precious
or semi-precious stones.
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 purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound)
containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes
as much as 2% by weight, of the alloy. Alloys of precious metal are to be classified according to the following
rules:
(a) an alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;
(b) an alloy containing 2% or more, by weight, of gold but not 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 this Schedule 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 this Schedule, 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 7112 are to be
classified in that heading and in no other heading of this Schedule.
9. For the purposes of heading 7113, 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 purposes of heading 7114, the expression "articles of goldsmiths' or silversmiths' wares"
includes such articles as ornaments, table-ware, toilet-ware, smokers' requisites and other articles of household,
office or religious use.
11. For the purposes of heading 7117, 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
9606, or dress-combs, hair-slides or the like, or hairpins, of heading 9612.5), 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.
SUB-HEADING NOTES :
1. For the purposes of sub-headings 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 purposes of sub-headings 7110 11 and
7110 19, the expression ―platinum‖ does not include iridium, osmium, palladium, rhodium or rutheniu
3. For the classification of alloys in the sub-headings of heading 7110, 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.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
I.—NATURAL OR CULTURED PEARLS AND
PRECIOUS OR SEMI-PRECIOUS STONES
7101 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 --- Unworked kg. 10% -
7101 10 20 --- Worked kg. 10% -
- Cultured pearls :
7101 21 00 -- Unworked kg. 10% -
7101 22 00 -- Worked kg. 10% -
7102 DIAMONDS, WHETHER OR NOT WORKED, BUT NOT

MOUNTED OR SET
7102 10 00 - Unsorted c/k 10% -
- Industrial :
7102 21 -- Unworked or simply sawn, cleaved or bruted:
7102 21 10 --- Sorted c/k 10% -
7102 21 20 --- Unsorted c/k 10% -
(1) (2) (3) (4) (5)

7102 29 -- Other :
7102 29 10 --- Crushed c/k 10% -
7102 29 90 --- Other c/k 10% -
- Non-industrial :
7102 31 00 -- Unworked or simply sawn, cleaved or bruted c/k 10% -
7102 39 -- Others :
7102 39 10 --- Diamond, cut or otherwise worked but not c/k 10% -
mounted or set
7102 39 90 --- Other c/k 10% -
7103 PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-

PRECIOUS STONES, WHETHER OR NOT WORKED OR
GRADED BUT NOT STRUNG, MOUNTED OR SET; U
NGRA DED P R ECI OU S S TO NE S ( O T HE R T HA ND
IA M ON DS ) A ND S E M I - P R ECI O US S TON E S ,
TEMP ORARILY ST RUNG F OR CONVENI ENCE OF
TRANSPORT
7103 10 - Unworked or simply sawn or roughly shaped:
--- Precious or semi-precious stones of ―Beryl‖
and ―Chrysoberyl‖ mineralogical species:
7103 10 31 ---- Emerald kg. 10% -
7103 10 32 ---- Yellow/golden/pink/red/green beryl kg. 10% -
7103 10 33 ---- Chrysoberyl (including chrysoberyl cat‘s eye) kg. 10% -
7103 10 34 ---- Alexandrite (including alexandrite cat‘s eye) kg. 10% -
7103 10 39 ---- Other kg. 10% -
--- Precious or semi-precious stones of ―Corundum‖
and ―Feldspar‖ mineralogical species:
7103 10 41 ---- Ruby kg. 10% -
7103 10 42 ---- Sapphire kg. 10% -
7103 10 43 ---- Moonstone kg. 10% -
7103 10 49 ---- Other kg. 10% -
--- Precious or semi-precious stones of ―Garnet‖
and ―Lazurite‖ mineralogical species:
7103 10 51 ---- Garnet kg. 10% -
7103 10 52 ---- Lapis-lazuli kg. 10% -
7103 10 59 ---- Other kg. 10% -
--- Precious or semi-precious stones of ―Prehnite‖
and ―Quartz‖ mineralogical species:
7103 10 61 ---- Prehnite kg. 10% -
7103 10 62 ---- Agate kg. 10% -
7103 10 63 ---- Aventurine kg. 10% -
7103 10 64 ---- Chalcedony kg. 10% -
7103 10 69 ---- Other kg. 10% -
--- Precious or semi-precious stones of ―Tourmaline‖
and ―Zoisite‖ mineralogical species:
(1) (2) (3) (4) (5)

7103 10 71 ---- Tourmaline kg. 10% -
7103 10 72 ---- Tanzanite kg. 10% -
7103 10 79 ---- Other kg. 10% -
7103 10 90 --- Other kg. 10% -
- Otherwise worked:
7103 91 -- Ruby, sapphire and emeralds:
7103 91 10 --- Ruby c/k 10% -
7103 91 20 --- Sapphire c/k 10% -
7103 91 30 --- Emeralds c/k 10% -
7103 99 -- Other:
--- Precious or semi-precious stones of ―Beryl‖
and ―Chrysoberyl‖ mineralogical species, other
than ―Emerald‖:
7103 99 11 ---- Yellow/golden/pink/red/green beryl c/k 10% -
7103 99 12 ---- Chrysoberyl (including chrysoberyl cat‘s eye) c/k 10% -
7103 99 13 ---- Alexandrite (including alexandrite cat‘s eye) c/k 10% -
7103 99 19 ---- Other c/k 10% -
--- Precious or semi-precious stones of ―Corundum‖
and ―Feldspar‖ mineralogical species, other than
―Ruby‖ and ―Sapphire‖:
7103 99 21 ---- Moonstone c/k 10% -
7103 99 29 ---- Other c/k 10% -
--- Precious or semi-precious stones of ―Garnet‖
and ―Lazurite‖ mineralogical species:
7103 99 31 ---- Garnet c/k 10% -
7103 99 32 ---- Lapis-lazuli c/k 10% -
7103 99 39 ---- Other c/k 10% -
--- Precious or semi-precious stones of ―Prehnite‖
and ―Quartz‖ mineralogical species:
7103 99 41 ---- Prehnite c/k 10% -
7103 99 42 ---- Agate c/k 10% -
7103 99 43 ---- Aventurine c/k 10% -
7103 99 44 ---- Chalcedony c/k 10% -
7103 99 49 ---- Other c/k 10% -
--- Precious or semi-precious stones of ―Tourmaline‖
and ―Zoisite‖ mineralogical species:
7103 99 51 ---- Tourmaline c/k 10% -
7103 99 52 ---- Tanzanite c/k 10% -
7103 99 59 ---- Other c/k 10% -
7103 99 90 --- Other c/k 10% -
7104 SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI-

PRECIOUS STONES, WHETHER OR NOT WORKED OR
GRADED BUT NOT STRUNG , MOUNTED OR SET ;
(1) (2) (3) (4) (5)

UNGRADED SYNTHETIC OR RECONSTRUCTED PRECIOUS
OR SEMI-PRECIOUS STONES, TEMPORARILY STRUNG
FOR CONVENIENCE OF TRANSPORT
7104 10 00 - Piezo-electric quartz kg. 10% -
- Other, unworked or simply sawn or roughly
shaped:
7104 21 00 -- Diamonds c/k 10% -
7104 29 00 -- Other kg. 10% -
- Other:
7104 91 00 -- Diamonds c/k 10% -
7104 99 00 -- Other kg. 15% -
7105 DUST AND POWDER OF NATURAL OR SYNTHETIC
PRECIOUS OR SEMI-PRECIOUS STONES
7105 10 00 - Of diamond c/k 10% -
7105 90 00 - Other c/k 10% -
II.—PRECIOUS METALS AND METALS CLAD

WITH PRECIOUS METAL
7106 SILVER (INCLUDING SILVER PLATED WITH GOLD OR

PLATINUM), UNWROUGHT OR IN SEMI-MANUFACTURED
FORMS, OR IN POWDER FORM
7106 10 00 - Powder kg. 12.5% -
- Other :
7106 91 -- Unwrought:
7106 91 10 --- Grains kg. 12.5% -
7106 91 90 --- Other kg. 12.5% -
7106 92 -- Semi-manufactured :
7106 92 10 --- Sheets, plates, strips, tubes and pipes kg. 12.5% -
7106 92 20 --- Bar kg. 12.5% -
7106 92 90 --- Other kg. 12.5% -
7107 00 00 BASE METALS CLAD WITH SILVER, NOT FURTHER kg. 12.5% -
WORKED THAN SEMI-MANUFACTURED
7108 GOLD (INCLUDING GOLD PLATED WITH PLATINUM)

UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR
IN POWDER FORM
- Non-monetary :
7108 11 00 -- Powder kg. 12.5% -
(1) (2) (3) (4) (5)

7108 12 00 -- Other unwrought forms kg. 12.5% -
7108 13 00 -- Other semi-manufactured forms kg. 12.5% -
7108 20 00 - Monetary kg. 12.5% -
7109 00 00 BASE METALS OR SILVER, CLAD WITH GOLD, NOT kg. 12.5% -
FURTHER WORKED THAN SEMI-MANUFACTURED
7110 PLATINUM, UNWROUGHT OR IN SEMI-MANUFACTURED

FORM, OR IN POWDER FORM
- Platinum :
7110 11 -- Unwrought or in powder form:
7110 11 10 --- Unwrought form kg. 12.5% -
7110 11 20 --- In powder form kg. 12.5% -
7110 19 00 -- Other kg. 12.5%
- Palladium:
7110 21 00 -- Unwrought or in powder form kg. 12.5% -
7110 29 00 -- Other kg. 12.5% -
- Rhodium :
7110 31 00 -- Unwrought or in powder from kg. 12.5% -
7110 39 00 -- Other kg. 12.5% -
- Iridium, osmium and ruthenium :
7110 41 00 -- Unwrought or in powder from kg. 12.5% -
7110 49 00 -- Other kg. 12.5% -
7111 00 00 BASE METALS, SILVER OR GOLD, CLAD WITH kg. 12.5% -

PLATINUM, NOT FURTHER WORKED THAN
SEMI - MANUFACTURED
7112 WASTE AND SCRAP OF PRECIOUS METAL OR OF
METAL CLAD WITH PRECIOUS METAL; OTHER
WASTE AND SCRAP CONTAINING PRECIOUS METAL
OR PRECIOUS METAL COMPOUNDS, OF A KIND
USED PRINCIPALLY FOR THE RECOVERY OF
PRECIOUS METAL OTHER THAN GOODS OF HEADING
8549
7112 30 00 - Ash containing precious metal or precious kg. 12.5% -
metal compounds
- Other :
7112 91 00 -- Of gold, including metal clad with gold but kg. 12.5% -
excluding sweepings containing other
precious metals
7112 92 00 -- Of platinum, including metal clad with kg. 12.5% -
platinum but excluding sweepings containing
other precious metals
7112 99 -- Other :
7112 99 10 --- Of silver, including metal clad with silver but kg. 12.5% -
(1) (2) (3) (4) (5)

excluding sweepings containing other precious
metals
7112 99 20 --- Sweepings containing gold or silver kg. 12.5% -
7112 99 90 --- Other kg. 12.5% -
III.—JEWELLERY, GOLDSMITHS’ AND

SILVERSMITHS’ WARES AND OTHER
ARTICLES
7113 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 --- Jewellery with filigree work kg. 20% -
7113 11 20 --- Jewellery studded with gems kg. 20% -
7113 11 30 --- Other articles of Jewellery kg. 20% -
7113 11 90 --- Parts kg. 20% -
7113 19 -- Of other precious metal, whether or not plated
or clad with precious metal :
7113 19 10 --- Of gold, unstudded kg. 20% -
7113 19 20 --- Of gold, set with pearls kg. 20% -
7113 19 30 --- Of gold, set with diamonds kg. 20% -
7113 19 40 --- Of gold, set with other precious and semi- kg. 20% -
precious stones
7113 19 50 --- Of platinum, unstudded kg. 20% -
7113 19 60 --- Parts kg. 20% -
7113 19 90 --- Other kg. 20% -
7113 20 00 - Of base metal clad with precious metal kg. 20% -
7114 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 -- Of silver, whether or not plated or clad with
precious metal :
7114 11 10 --- Articles kg. 20% -
7114 11 20 --- Parts kg. 20% -
7114 19 -- Of other precious metal, whether or not plated or
clad with precious metal :
7114 19 10 --- Articles of gold kg. 20% -
7114 19 20 --- Articles of platinum kg. 20% -
7114 19 30 --- Parts kg. 20% -

7114 20 - Of base metal clad with precious metal :
7114 20 10 --- Articles clad with gold kg. 20% -
7114 20 20 --- Other articles kg. 20% -
7114 20 30 --- Parts kg. 20% -
7115 OTHER ARTICLES OF PRECIOUS METAL OR OF

METAL CLAD WITH PRECIOUS METAL
7115 10 00 - Catalysts in the from of wire cloth or grill, kg. 10% -
of platinum
7115 90 - Other:
7115 90 10 --- Laboratory and industrial articles of kg. 10% -
precious metal
7115 90 20 --- Spinneret‘s made mainly of gold kg. 10% -
7115 90 90 --- Other kg. 10% -
7116 ARTICLES OF NATURAL OR CULTURED PEARLS,

PRECIOUS OR SEMI-PRECIOUS STONES(NATURAL,
SYNTHETIC OR RECONSTRUCTED)
7116 10 00 - Of natural or cultured pearls kg. 10% -
7116 20 00 - Of precious or semi-precious stones (natural, kg. 10% -
synthetic or reconstructed)
7117 IMITATION JEWELLERY

- Of base metal, whether or not plated with
precious metal :
7117 11 00 -- Cuff-links and studs kg. 20% -
7117 19 -- Other :
7117 19 10 --- Bangles kg. 20% -
7117 19 20 --- German silver jewellery kg. 20% -
7117 19 90 --- Other kg. 20% -
7117 90 - Other :
7117 90 10 --- Jewellery studded with imitation pearls or kg. 20% -
imitation or synthetic stones
7117 90 90 --- Other kg. 20% -
7118 COIN
7118 10 00 - Coin (other than gold coin), not being legal kg. 12.5% -
tender
7118 90 00 - Other kg. 12.5% -
SECTION-XV CHAPTER-72
SECTION XV
BASE METALS AND ARTICLES OF BASE METAL
NOTES :
(a) prepared paints, inks or other products with a basis of metallic flakes or powder (headings 3207 to
3210, 3212, 3213 or 3215);
(b) ferro-cerium or other pyrophoric alloys (heading 3606);
(c) headgear or parts thereof of heading 6506 or 6507;
(d) umbrella frames or other articles of heading 6603;
(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 8608) 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 9306) or other articles of Section XIX (arms and
ammunition);
(k) articles of Chapter 94 (for example, furniture, mattress supports, luminaires and lighting fittings,
illuminated signs, prefabricated buildings);
(l) articles of Chapter 95 (for example, toys, games, sports requisites);
(m) hand sieves, buttons, pens, pencil-holders, pen nibs, monopods, bipods, tripods and similar articles or
other articles of Chapter 96 (miscellaneous manufactured articles); or"
(n) articles of Chapter 97 (for example, works of art).
2. Throughout this Schedule, the expression ―parts of general use‖ means :

(a) articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal, other
than articles specially designed for use exclusively in implants in medical, surgical, dental or
veterinary sciences (heading 9021);
(b) springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114);
and
(c) articles of headings 8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of heading
8306.
In Chapters 73 to 76 and 78 to 82 (but not in heading 7315) 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 this Schedule, the expression ―base metals‖ means :
iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium,
cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium,
vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.
4. Throughout this Schedule, the term ―cermets‖ means products containing a microscopic heterogenous
combination of a metallic component and a ceramic component. The term ―cermets‖ includes sintered metal
carbides (metal carbides sintered with a metal).
5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74) :
(a) an alloy of base metals is to be classified as an alloy of the metal which predominates by
weight over each of the other metals;
(b) an alloy composed of base metals of this Section and of elements not falling within this Section
is to be treated as an alloy of base metals of this Section 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 this Schedule 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 General Interpretive 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 8113 is regarded as a single base metal.
8. In this Section, the following expressions have the meanings hereby assigned to them :
(a) waste and scrap:
(i) all metal waste and scrap;
(ii) metal goods definitely not usable as such because of breakage, cutting-up, wear or other
reasons.
(b) Powders:
products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm.
9. For the purposes of Chapters 74 to 76 and 78 to 81, the following expressions shall have the
meanings hereby assigned to them:
(a) Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section
along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or
regular convex polygons (including ―flattened circles‖ and ―modified rectangles‖, of which two opposite sides
are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular
(including square), triangular or polygonal cross-section may have corners rounded along their whole length.
The thickness of such products which have a rectangular (including ―modified rectangular‖) cross-section
exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and
dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-
scaling), provided that they have not thereby assumed the character of articles or products of other headings.
Wire-bars and billets of Chapter 74 with their ends tapered or otherwise worked simply to facilitate
their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are
however to be taken to be unwrought copper of heading 7403. This provision applies mutatis mutandis to the
products of Chapter 81.
(b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along
their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil,
tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been
subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they
have not thereby assumed the character of articles or products of other headings.
(c) Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their
whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular
convex polygons (including ―flattened circles‖ and ―modified rectangles‖, of which two opposite sides are
convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular
(including square), triangular or polygonal cross-section may have corners rounded along their whole length.
The thickness of such products which have a rectangular (including ―modified rectangular‖) cross-section
exceeds one-tenth of the width.
(d) Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products of heading 8001), coiled or not, of solid
rectangular (other than square) cross-section with or without rounded corners (including ―modified rectangles‖
of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of
a uniform thickness, which are:
- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;
- of a shape other than rectangular or square, of any size, provided that they do not assume the
character of articles or products of other headings.
Headings for plates, sheets, strip, and foil apply, inter alia, to plates, sheets, strip, and foil with
patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been
perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles
or products of other headings.
(e) Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along
their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular
convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square),
equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their
whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are
concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be
polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or
rings.‘;
CHAPTER 72
Iron and steel
NOTES :
1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout this Schedule, 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-sulphurising agents or for
similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight
4% or more of the element iron and one or more of the following:
- more than 10% of chromium
- more than 30% of manganese
- more than 3% of phosphorus
- more than 8% of silicon
- a total of more than 10% of other elements, excluding carbon,
subject to a maximum content of 10% in the case of copper.
(d) Steel :
Ferrous materials other than those of heading 7203 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.
(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 and 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 sections, which have not been further worked than subjected to
primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.
These products are not presented in coils.
(k) Flat-rolled products :
Rolled products of solid rectangular (other than square) cross-section, which do not conform
to the definition at (ij) above in the form of:
- coils of successively superimposed layers, or
- straight lengths, which if of a thickness less than 4.75 mm, are of 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 and 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). The 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 7301 or 7302.
(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 7304.
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.
SUB-HEADING NOTES :
1. In this Chapter, the following expressions have the meanings hereby assigned to them:
(a) Alloy pig iron:
Pig iron containing, by weight, one or more of the following elements in the specified proportions:
- more than 0.2% of chromium
- more than 0.3% of copper
- more than 0.3% of nickel
- more than 0.1% of any of the following elements:
aluminium, 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 aluminium
but no other element in a proportion that would give the steel the characteristics of another
alloy steel.
(d) High speed steel:
Alloy steels containing, with or without other elements, at least two of the three elements
molybdenum, tungsten 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 sub-headings of heading 7202, the following rule should be
observed:
A ferro-alloy is considered as binary and classified under the relevant sub-heading (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. Skelp means hot-rolled narrow strip of width not exceeding 600 mm with rolled (square, slightly
round or bevelled) edge.
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 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.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
I.—PRIMARY MATERIALS; PRODUCTS IN
GRANULAR OR POWDER FORM
7201 PIG IRON AND SPIEGELEISEN IN PIGS, BLOCKS OR OTHER
PRIMARY FORMS
7201 10 00 - Non-alloy pig iron containing by weight 0.5% kg. 15% -
or less of phosphorus
7201 20 00 - Non-alloy pig iron containing by weight more kg. 15% -
than 0.5% of phosphorus
7201 50 - Alloy pig iron; spiegeleisen :
7201 50 10 --- Cast iron kg. 15% -
7201 50 90 --- Other kg. 15% -
7202 FERRO-ALLOYS
- Ferro-manganese :
7202 11 00 -- Containing by weight more than 2% of carbon kg. 15% -
7202 19 00 -- Other kg. 15% -
- Ferro-silicon :
7202 21 00 -- Containing by weight more than 55% of silicon kg. 15% -
7202 29 00 -- Other kg. 15% -

7202 30 00 - Ferro-silico-manganese kg. 15% -
- Ferro-chromium :
7202 41 00 -- Containing by weight more than 4% of carbon kg. 15% -
7202 49 00 -- Other kg. 15% -
7202 50 00 - Ferro-silico-chromium kg. 15% -
7202 60 00 - Ferro-nickel kg. 15% -
7202 70 00 - Ferro-molybdenum kg. 15% -
7202 80 00 - Ferro tungsten and ferro-silico-tungsten kg. 15% -
- Other :
7202 91 00 -- Ferro-titanium and Ferro-silico-titanium kg. 15% -
7202 92 00 -- Ferro-vanadium kg. 15% -
7202 93 00 -- Ferro-niobium kg. 15% -
7202 99 -- Other :
--- Ferro-phosphorus, Ferro-selenium, Ferro-
cobalt,Ferro-columbium, Ferro-zirconium,
Ferro-tantalum :
7202 99 11 ---- Ferro-phosphorus kg. 15% -
7202 99 12 ---- Ferro-selenium kg. 15% -
7202 99 13 ---- Ferro-cobalt kg. 15% -
7202 99 14 ---- Ferro-columbium kg. 15% -
7202 99 15 ---- Ferro-zirconium kg. 15% -
7202 99 16 ---- Ferro-tantalum kg. 15% -
--- Ferro-silico-zirconium, Ferro-silico-magnesium :
7202 99 21 ---- Ferro-silico-zirconium kg. 15% -
7202 99 22 ---- Ferro-silico-magnesium kg. 15% -
--- Ferro-boron, charge-chrome :
7202 99 31 ---- Ferro-boron kg. 15% -
7202 99 32 ---- Charge-chrome kg. 15% -
7202 99 90 --- Other kg. 15% -
7203 FERROUS PRODUCTS OBTAINED BY DIRECT REDUCTION OF IRON ORE

AND OTHER SPONGY FERROUS PRODUCTS, IN LUMPS, PELLETS OR
SIMILAR FORMS; IRON HAVING MINIMUM PURITY BY WEIGHT OF
99.94%, IN LUMPS, PELLETS OR SIMILAR FORMS
7203 10 00 - Ferrous products obtained by direct reduction of kg. 15%
iron ore
7203 90 00 - Other kg. 15% -
7204 FERROUS WASTE AND SCRAP; REMELTING SCRAP INGOTS

OF IRON OR STEEL
7204 10 00 - Waste and scrap of cast iron kg. 15% -
- Waste and scrap of alloy steel :
7204 21 -- Of stainless steel :
7204 21 10 --- Empty or discharged cartridges of all bores and sizes kg. 15% -
7204 21 90 --- Other kg. 15% -
7204 29 -- Other :
7204 29 10 --- Empty or discharged cartridges of all bores and sizes kg. 15% -
(1) (2) (3) (4) (5)

7204 29 20 --- Of high speed steel kg. 15% -
7204 29 90 --- Other kg. 15% -
7204 30 00 - Waste and scrap of tinned iron or steel kg. 15% -
- Other waste and scrap :
7204 41 00 -- Turnings, shavings, chips, milling waste, saw dust, kg. 15% -
fillings, trimmings and stampings, whether or not in bundles
7204 49 00 -- Other kg. 15% -
7204 50 00 - Remelting scrap ingots kg. 15% -
7205 GRANULES AND POWDERS, OF PIG IRON, SPIEGELEISEN, IRON OR STEEL

7205 10 - Granules :
--- Of iron :
7205 10 11 ---- Shot and angular grit kg. 15% -
7205 10 12 ---- Wire pellets kg. 15% -
7205 10 19 ---- Other kg. 15% -
--- Of alloy steel :
7205 10 21 ---- Shot and angular grit kg. 15% -
7205 10 22 ---- Wire pellets kg. 15% -
7205 10 29 ---- Other kg. 15% -

7205 10 90 --- Other kg. 15% -
- Powders :
7205 21 00 -- Of alloy steel kg. 15% -
7205 29 -- Other :
7205 29 10 --- Of iron kg. 15% -
7205 29 90 --- Other kg. 15% -
II.—IRON AND NON-ALLOY STEEL

7206 IRON AND NON-ALLOY STEEL IN INGOTS OR OTHER
PRIMARY FORMS (EXCLUDING IRON OF HEADING
7203)
7206 10 - Ingots :
7206 10 10 --- Of iron kg. 15% -
7206 10 20 --- Of high carbon steel kg. 15% -
7206 10 90 --- Other kg. 15% -
7206 90 - Other :
--- Of iron :
7206 90 11 ---- Puddled bars and pilings kg. 15% -
7206 90 12 ---- Blocks, lumps and similar forms kg. 15% -
7206 90 19 ---- Other kg. 15% -
--- Other :
7206 90 91 ---- Puddled bars and pilings kg. 15% -
7206 90 92 ---- Blocks, lumps and similar forms kg. 15% -
7206 90 99 ---- Other kg. 15% -
(1) (2) (3) (4) (5)

7207 SEMI-FINISHED PRODUCTS OF IRON OR NON-ALLOY STEEL
- Containing by weight less than 0.20% of carbon :
7207 11 -- Of rectangular (including square) cross-
section, the width measuring less than twice the
thickness :
7207 11 10 --- Electrical quality kg. 15% -
7207 11 20 --- Forging quality kg. 15% -
7207 11 30 --- Seamless steel tube quality kg. 15% -
7207 11 90 --- Other kg. 15% -
7207 12 -- Other, of rectangular (other than square)
cross-section :
7207 12 10 --- Electrical quality kg. 15% -
7207 12 90 --- Other kg. 15% -
7207 19 -- Other :
7207 19 10 --- Forged blanks of non-alloy steel kg. 15% -
7207 19 20 --- Mild steel billets kg. 15% -
7207 19 90 --- Other kg. 15% -
7207 20 - Containing by weight 0.25% or more of carbon :
7207 20 20 --- Spring steel quality kg. 15% -
7207 20 90 --- Other kg. 15% -
7208 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 kg. 15% -
patterns in relief
- Other, in coils, not further worked than hot-
rolled, pickled :
7208 25 -- Of a thickness of 4.75 mm or more :
7208 25 10 --- Plates kg. 15% -
7208 25 20 --- Universal plates kg. 15% -
7208 25 30 --- Sheets kg. 15% -
7208 25 40 --- Strip kg. 15% -
7208 25 90 --- Other kg. 15% -
7208 26 -- Of a thickness of 3 mm or more but less than 4.75
mm :
7208 26 10 --- Plates kg. 15% -
7208 26 30 --- Sheets kg. 15% -
7208 26 40 --- Strip kg. 15% -
7208 26 90 --- Other kg. 15% -
7208 27 -- Of a thickness of less than 3 mm :
(1) (2) (3) (4) (5)

7208 27 10 --- Plates kg. 15% -
7208 27 30 --- Sheets kg. 15% -
7208 27 40 --- Strip kg. 15% -
7208 27 90 --- Other kg. 15% -
- Other, in coils, not further worked than hot-rolled:
7208 36 -- Of a thickness exceeding 10 mm :
7208 36 10 --- Plates kg. 15% -
7208 36 30 --- Sheets kg. 15% -
7208 36 40 --- Strip kg. 15% -
7208 36 90 --- Other kg. 15% -
7208 37 -- Of a thickness of 4.75 mm or more but not
exceeding 10 mm :
7208 37 10 --- Plates kg. 15% -
7208 37 30 --- Sheets kg. 15% -
7208 37 40 --- Strip kg. 15% -
7208 37 90 --- Other kg. 15% -
7208 38 -- Of a thickness of 3 mm or more but less than
4.75 mm :
7208 38 10 --- Plates kg. 15% -
7208 38 30 --- Sheets kg. 15% -
7208 38 40 --- Strip kg. 15% -
7208 38 90 --- Other kg. 15% -
7208 39 10 --- Plates kg. 15% -
7208 39 30 --- Sheets kg. 15% -
7208 39 40 --- Strip kg. 15% -
7208 39 90 --- Other kg. 15% -
7208 40 - Not in coils, not further worked than hot-rolled, with
patterns in relief :
7208 40 10 --- Plates kg. 15% -
7208 40 30 --- Sheets kg. 15% -
7208 40 40 --- Strip kg. 15% -
7208 40 90 --- Other kg. 15% -
- Other, not in coils, not further worked than
hot-rolled :
7208 51 10 --- Plates kg. 15% -
7208 51 30 --- Sheets kg. 15% -
7208 51 40 --- Strip kg. 15% -
(1) (2) (3) (4) (5)

7208 51 90 --- Other kg. 15% -
exceeding 10 mm :
7208 52 10 --- Plates kg. 15% -
7208 52 30 --- Sheets kg. 15% -
7208 52 40 --- Strip kg. 15% -
7208 52 90 --- Other kg. 15% -
4.75 mm :
7208 53 10 --- Plates kg. 15% -
7208 53 30 --- Sheets kg. 15% -
7208 53 40 --- Strip kg. 15% -
7208 53 90 --- Other kg. 15% -
7208 54 10 --- Plates kg. 15% -
7208 54 30 --- Sheets kg. 15% -
7208 54 40 --- Strip kg. 15% -
7208 54 90 --- Other kg. 15% -
7208 90 00 - Other kg. 15% -

STEEL, OF A WIDTH OF 600 MM OR MORE, COLD-
ROLLED (COLD-REDUCED), NOT CLAD, PLATED OR
COATED
- In coils, not further worked than cold-rolled
(cold-reduced) :
7209 15 -- Of a thickness of 3 mm or more :
7209 15 10 --- Plates kg. 15% -
7209 15 20 --- Sheets kg. 15% -
7209 15 30 --- Strip kg. 15% -
7209 15 90 --- Other kg. 15% -
7209 16 -- Of a thickness exceeding 1 mm but less than 3 mm :
7209 16 10 --- Plates kg. 15% -
7209 16 20 --- Sheets kg. 15% -
7209 16 30 --- Strip kg. 15% -
7209 16 90 --- Other kg. 15% -
exceeding 1 mm :
7209 17 10 --- Plates kg. 15% -
7209 17 20 --- Sheets kg. 15% -
7209 17 30 --- Strip kg. 15% -
7209 17 90 --- Other kg. 15% -
(1) (2) (3) (4) (5)

7209 18 -- Of a thickness of less than 0.5 mm :
7209 18 10 --- Plates kg. 15% -
7209 18 20 --- Sheets kg. 15% -
7209 18 30 --- Strip kg. 15% -
7209 18 90 --- Other kg. 15% -
- Not in coils, not further worked than cold-
rolled (cold-reduced) :
7209 25 -- Of a thickness of 3 mm or more :
7209 25 10 --- Plates kg. 15% -
7209 25 20 --- Sheets kg. 15% -
7209 25 30 --- Strip kg. 15% -
7209 25 90 --- Other kg. 15% -
720926 -- Of a thickness exceeding 1mm but less than 3 mm
72092610 --- Plates kg. 15% -
7209 26 20 --- Sheets kg. 15% -
7209 26 30 --- Strip kg. 15% -
7209 26 90 --- Other kg. 15% -
exceeding 1 mm :
7209 27 10 --- Plates kg. 15% -
7209 27 20 --- Sheets kg. 15% -
7209 27 30 --- Strip kg. 15% -
7209 27 90 --- Other kg. 15% -
7209 28 10 --- Plates kg. 15% -
7209 28 20 --- Sheets kg. 15% -
7209 28 30 --- Strip kg. 15% -
7209 28 90 --- Other kg. 15% -
7209 90 00 - Other kg. 15% -

STEEL, OF A WIDTH OF 600 MM OR MORE, CLAD,
PLATED OR COATED
- Plated or coated with tin :
7210 11 10 --- OTS/MR Type kg. 15% -
7210 11 90 --- Other kg. 15% -
7210 12 -- Of a thickness of less than 0.5 mm:
7210 12 10 --- OTS/MR Type kg. *27.5% -
7210 12 90 --- Other kg. *27.5% -
7210 20 00 - Plated or coated with lead, including terne-plate kg. 15% -
7210 30 - Electrolytically plated or coated with zinc :
7210 30 10 --- Corrugated kg. 15% -
7210 30 90 --- Other kg. 15% -
- Otherwise plated or coated with zinc :
7210 41 00 -- Corrugated kg. 15% -
7210 49 00 -- Other kg. 15% -
*Amended by Notn. No. 48/18
(1) (2) (3) (4) (5)

7210 50 00 - Plated or coated with chromium oxides or with kg. 15% -
chromium and chromium oxides
- Plated or coated with aluminium :
7210 61 00 -- Plated or coated with aluminium-zinc alloys kg. 15% -
7210 69 00 -- Other kg. 15% -
7210 70 00 - Painted, varnished or coated with plastics kg. 15% -
7210 90 - Other :
7210 90 10 --- Lacquered kg. 15% -
7210 90 90 --- Other kg. 15% -

STEEL, OF A WIDTH OF LESS THAN 600 MM, NOT
CLAD, PLATED OR COATED
- Not further worked than hot-rolled :
7211 13 00 -- Rolled on four faces or in a closed box pass, of kg. 15% -
a width exceeding 150 mm and a thickness of
not less than 4 mm, not in coils and without
patterns in relief
7211 14 -- Other, of a thickness of 4.75 mm or more :
7211 14 10 --- Flats kg. 15% -
7211 14 30 --- Hoops kg. 15% -
7211 14 40 --- Sheets kg. 15% -
7211 14 50 --- Strip kg. 15% -
7211 14 60 --- Skelp kg. 15% -
7211 14 90 --- Other kg. 15% -
7211 19 -- Other :
7211 19 10 --- Flats kg. 15% -
7211 19 30 --- Hoops kg. 15% -
7211 19 40 --- Sheets kg. 15% -
7211 19 50 --- Strip kg. 15% -
7211 19 60 --- Skelp kg. 15% -
7211 19 90 --- Other kg. 15% -
- Not further worked than cold-rolled (cold-reduced) :
7211 23 -- Containing by weight less than 0.25% of carbon:
7211 23 10 --- Flats kg. 15% -
7211 23 30 --- Hoops kg. 15% -
7211 23 40 --- Sheets kg. 15% -
7211 23 50 --- Strip kg. 15% -
7211 23 90 --- Other kg. 15% -
7211 29 -- Other :
7211 29 10 --- Flats kg. 15% -
(1) (2) (3) (4) (5)

7211 29 30 --- Hoops kg. 15% -
7211 29 40 --- Sheets kg. 15% -
7211 29 50 --- Strip kg. 15% -
7211 29 60 --- Skelp kg. 15% -
7211 29 90 --- Other kg. 15% -
7211 90 - Other :
--- Universal plates :
7211 90 11 ---- Of boiler quality kg. 15% -
7211 90 12 ---- Of high tensile quality kg. 15% -
7211 90 13 ---- Of ship building quality kg. 15% -
7211 90 90 --- Other kg. 15% -

STEEL, OF A WIDTH OF LESS THAN 600 MM, CLAD,
PLATED OR COATED
7212 10 - Plated or coated with tin :
7212 10 10 --- OTS or MR type kg. 15% -
7212 10 90 --- Other kg. 15% -
7212 20 - Electrolytically plated or coated with zinc :
7212 20 10 --- Corrugated kg. 15% -
7212 20 90 --- Other kg. 15% -
7212 30 - Otherwise plated or coated with zinc :
7212 30 10 --- Corrugated kg. 15% -
7212 30 90 --- Other kg. 15% -
7212 40 00 - Painted, varnished or coated with plastics kg. 15% -
7212 50 - Otherwise plated or coated :
7212 50 10 --- Plated or coated with lead kg. 15% -
7212 50 20 --- Lacquered kg. 15% -
7212 50 90 --- Other kg. 15% -
7212 60 00 - Clad kg. 15% -
7213 BARS AND RODS, HOT-ROLLED, IN IRREGULARLY

WOUND COILS, OF IRON OR NON-ALLOY STEEL
7213 10 - Containing indentations, ribs, grooves or other
deformations produced during the rolling process :
7213 10 10 --- Of free cutting steel kg. 15% -
7213 10 90 --- Other kg. 15% -
7213 20 - Other, of free-cutting steel :
7213 20 10 --- Electrode quality kg. 15% -
7213 20 20 --- Cold heading quality kg. 15% -
7213 20 90 --- Other kg. 15% -
- Other :
7213 91 -- Of circular cross-section measuring less than
14 mm in diameter :
(1) (2) (3) (4) (5)

7213 91 90 --- Other kg. 15% -
7213 99 -- Other :
7213 99 90 --- Other kg. 15% -
7214 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 - Forged :
7214 10 90 --- Other kg. 15% -
7214 20 - Containing indentations, ribs, grooves or other
deformations
produced during the rolling process or twisted
after rolling :
7214 20 90 --- Other kg. 15% -
7214 30 00 - Other, of free cutting steel kg. 15% -
- Other :
7214 91 -- Of rectangular (other than square) cross-section :
7214 91 10 --- Mild steel bright bar kg. 15% -
7214 91 90 --- Other kg. 15% -
7214 99 -- Other :
7214 99 10 --- Of spring steel quality kg. 15% -
7214 99 90 --- Other kg. 15% -
7215 OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL

7215 10 00 - Of free-cutting steel, not further worked than kg. 15% -
cold-formed or cold-finished
7215 50 - Other, not further worked than cold-formed or
cold-finished :
7215 50 10 --- Mild steel bright bar kg. 15% -
7215 50 90 --- Other kg. 15% -
7215 90 - Other :
7215 90 10 --- Plated or coated with zinc kg. 15% -
7215 90 20 --- Plated or coated with other base metals kg. 15% -
7215 90 90 --- Other kg. 15% -
7216 ANGLES, SHAPES AND SECTIONS OF IRON OR NON-

ALLOY STEEL
7216 10 00 - U, I or H sections, not further worked than hot- kg. 15% -
rolled,hot-drawn or extruded, of a height of less
(1) (2) (3) (4) (5)

than 80 mm
- L or T sections, not further worked than hot-
rolled, hot-drawn or extruded, of a height of
less than 80 mm :
7216 21 00 -- L sections kg. 15% -
7216 22 00 -- T sections kg. 15% -
- U, I or H sections, not further worked than
hot-rolled, hot-drawn or extruded of a height
of 80 mm or more :
7216 31 00 -- U sections kg. 15% -
7216 32 00 -- I sections kg. 15% -
7216 33 00 -- H sections kg. 15% -
7216 40 00 - L or T sections, not further worked than kg. 15% -
hot-rolled, hot-drawn or extruded, of a height
of 80 mm or more
7216 50 00 - Other angles, shapes and sections, not further kg. 15% -
worked than hot-rolled, hot-drawn or extruded
- Angles, shapes and sections, not further
worked than cold-formed or cold-finished :
7216 61 00 -- Obtained from flat-rolled products kg. 15% -
7216 69 00 -- Other kg. 15% -
- Other:
7216 91 00 -- Cold-formed or cold-finished from flat rolled kg. 15% -
products
7216 99 -- Other :
7216 99 10 --- Plated or coated with zinc kg. 15% -
7216 99 20 --- Plated or coated with base metals other than zinc kg. 15% -
7216 99 30 --- Slotted angles and slotted channels kg. 15% -
7216 99 40 --- Forged kg. 15% -
7216 99 90 --- Other kg. 15% -
7217 WIRE OF IRON OR NON-ALLOY STEEL

7217 10 - Not plated or coated, whether or not polished :
7217 10 10 --- Of a thickness of 18 SWG and below kg. 15% -
7217 10 20 --- Of a thickness above 18 SWG but up to 26 SWG kg. 15% -
7217 10 30 --- Of a thickness above 26 SWG kg. 15% -
7217 20 - Plated or coated with zinc :
7217 30 - Plated or coated with other base metals :
7217 90 - Other :
(1) (2) (3) (4) (5)

--- Shaped and profiled wire :
7217 90 11 ---- Of cross section – half round kg. 15% -
7217 90 12 ---- Of cross section – flat and rectangular kg. 15% -
7217 90 13 ---- Of cross section – ‗z‘ shaped kg. 15% -
7217 90 19 ---- Of cross section – other shapes kg. 15% -
--- Other :
7217 90 91 ---- High tensile quality kg. 15% -
7217 90 92 ---- Electrode quality kg. 15% -
7217 90 93 ---- Electric resistance wire (including electric resistance kg. 15% -
heating wire)
7217 90 99 ---- Other kg. 15% -
III.—STAINLESS STEEL
7218 STAINLESS STEEL IN INGOTS OR OTHER PRIMARY

FORMS; SEMI-FINISHED PRODUCTS OF STAINLESS
STEEL
7218 10 00 - Ingots and other primary forms kg. 15% -
- Other :
7218 91 00 -- Of rectangular (other than square) cross-section kg. 15% -
7218 99 -- Other :
7218 99 10 --- Billets kg. 15% -
7218 99 90 --- Other kg. 15% -
7219 FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A WIDTH

OF 600 MM OR MORE
- Not further worked than hot-rolled, in coils :
--- Chromium type :
7219 11 11 ---- Not exceeding 14 mm kg. 15% -
7219 11 12 ---- Exceeding 14 mm kg. 15% -
7219 11 90 --- Other kg. 15% -
7219 12 00 -- Of a thickness of 4.75 mm or more but not kg. *22.5% -
exceeding 10 mm
7219 13 00 -- Of a thickness of 3 mm or more but less than kg. *22.5% -
4.75 mm
7219 14 00 -- Of a thickness of less than 3 mm kg. 15% -
- Not further worked than hot-rolled, not in coils :
--- Universal plates of stainless steel or heat
resisting steel and chromium type :
7219 21 12 ---- Exceeding 14 mm kg. 15% -
--- Universal plates of stainless steel heat resisting
steel, nickel chromium austenitic type:
(1) (2) (3) (4) (5)

7219 21 22 ---- Exceeding 14 mm kg. 15% -
--- Other chromium type :
7219 21 32 ---- Exceeding 14 mm kg. 15% -
--- Other nickel chromium austenitic type :
7219 21 42 ---- Exceeding 14 mm kg. 15% -
7219 21 90 --- Other kg. *22.5% -
exceeding 10 mm :
--- Universal plates of stainless steel or heat
resisting steel :
7219 22 11 ---- Chromium type kg. 15% -
7219 22 12 ---- Nickel chromium austenitic type kg. 15% -
7219 22 19 ---- Other kg. 15% -
--- Other :
7219 22 91 ---- Chromium type kg. 15% -
7219 22 99 ---- Other kg. 15% -
4.75 mm :
7219 23 10 --- Chromium type kg. 15% -
7219 23 20 --- Nickel chromium austenitic type kg. 15% -
7219 23 90 --- Other kg. 15% -
--- Chromium type, of a thickness :
7219 24 11 ---- Below 0.35 mm kg. 15% -
7219 24 12 ---- 0.35 mm and above but below 0.56 mm kg. 15% -
7219 24 19 ---- Other kg. 15% -
--- Nickel chromium austenitic type, of a thickness :
7219 24 21 ---- Below 0.35 mm kg. 15% -
7219 24 29 ---- Other kg. 15% -
7219 24 90 --- Other kg. 15% -
- Not further worked than cold-rolled (cold reduced) :
--- Chromium type :
7219 31 12 ---- Exceeding 14 mm kg. 15% -
--- Nickel chromium austenitic type :
7219 31 22 ---- Exceeding 14 mm kg. 15% -
*Amendedby
*Amended byNotn.
Notn.No.
No.48/18
48/18
(1) (2) (3) (4) (5)

7219 31 90 --- Other kg. 15% -
7219 32 -- Of a thickness of 3 mm or more but less than 4.75
mm :
7219 32 10 --- Chromium type kg. 15% -
7219 32 90 --- Other kg. 15% -
7219 33 -- Of a thickness exceeding 1 mm but less than 3 mm :
7219 33 10 --- Chromium type kg. 15% -
7219 33 90 --- Other kg. 15% -
exceeding 1 mm :
7219 34 10 --- Chromium type kg. 15% -
7219 34 90 --- Other kg. 15% -
7219 35 10 --- Chromium type kg. 15% -
7219 35 90 --- Other kg. 15% -
7219 90 - Other :
--- Sheets and plates :
7219 90 11 ---- Thickness more than 4.75 mm kg. 15% -
7219 90 12 ---- Thickness 3 mm to 4.75 mm kg. 15% -
7219 90 13 ---- Thickness less than 3 mm kg. 15% -
7219 90 90 --- Other kg. *22.5% -
7220 FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A WIDTH

OF LESS THAN 600 MM
- Not further worked than hot-rolled :
7220 11 10 --- Skelp for pipes and tubes kg. 15% -
--- Strips for pipes and tubes (other than skelp) :
7220 11 21 ---- Chromium type kg. 15% -
7220 11 29 ---- Other kg. 15% -
7220 11 90 --- Other kg. 15% -
7220 12 21 ---- Chromium type kg. 15% -
7220 12 29 ---- Other kg. 15% -
7220 12 90 --- Other kg. 15% -
7220 20 - Not further worked than cold-rolled (cold- reduced) :
(1) (2) (3) (4) (5)

7220 20 21 ---- Chromium type kg. 15% -
7220 20 29 ---- Other kg. 15% -
7220 20 90 --- Other kg. 15% -
7220 90 - Other :
7220 90 10 --- Skelp (strips for pipes and tubes) kg. 15% -
7220 90 21 ---- Chromium type kg. 15% -
7220 90 29 ---- Other kg. 15% -
7220 90 90 --- Other kg. 15% -
7221 BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND

COILS, OF STAINLESS STEEL
722100 - Bars and rods, hot-rolled, in irregularly wound coils,
of stainless steel :
--- Bright bars :
7221 00 11 ---- Chromium type kg. 15% -
7221 00 19 ---- Other kg. 15% -
7221 00 90 --- Other kg. 15% -
7222 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 -- Of circular cross section :
--- Bright bars :
7222 11 11 ---- Chromium type kg. 15% -
7222 11 19 ---- Other kg. 15% -
--- Other :
7222 11 91 ---- Chromium type kg. 15% -
7222 11 99 ---- Other kg. 15% -
7222 19 -- Other :
--- Bright bars :
7222 19 11 ---- Chromium type kg. 15% -
7222 19 19 ---- Other kg. 15% -
--- Other :
7222 19 91 ---- Chromium type kg. 15% -
7222 19 99 ---- Other kg. 15% -
(1) (2) (3) (4) (5)

7222 20 - Bars and rods, not further worked than cold-formed
or cold-finished :
--- Bright bars :
7222 20 11 ---- Chromium type kg. 15% -
7222 20 19 ---- Other kg. 15% -
--- Other :
7222 20 91 ---- Chromium type kg. 15% -
7222 20 99 ---- Other kg. 15% -
7222 30 - Other bars and rods :
--- Bright bars :
7222 30 11 ---- Chromium type kg. 15% -
7222 30 19 ---- Other kg. 15% -
--- Other :
7222 30 91 ---- Chromium type kg. 15% -
7222 30 99 ---- Other kg. 15% -
7222 40 - Angles, shapes and sections :
7222 40 10 --- Of thickness of 80 mm and above kg. 15% -
7222 40 20 --- Of below 80 mm kg. 15% -
7223 WIRE OF STAINLESS STEEL

7223 00 - Wire of stainless steel :
--- Other :
7223 00 91 ---- Of thickness of above 1.5 mm kg. 15% -
7223 00 92 ---- Of thickness of 0.46 mm and above but not kg. 15% -
exceeding 1.5 mm
7223 00 99 ---- Of thickness of below 0.46 mm kg. 15% -
IV.—OTHER ALLOY STEEL; HOLLOW

DRILL BARS AND RODS, OF ALLOY OR
NON-ALLOY STEEL
7224 OTHER ALLOY STEEL IN INGOTS OR OTHER PRIMARY
FORMS; SEMI-FINISHED PRODUCTS OF OTHER ALLOY
STEEL
7224 10 00 - Ingots and other primary forms kg. 15% -
7224 90 - Other :
7224 90 10 --- Of tool steel quality kg. 15% -
7224 90 20 --- Of die steel quality kg. 15% -
7224 90 30 --- Of cobalt bearing high speed steel quality kg. 15% -
7224 90 40 --- Forged blanks of alloy steel kg. 15% -
--- Other :
(1) (2) (3) (4) (5)

7224 90 91 ---- Billets kg. 15% -
7224 90 99 ---- Other kg. 15% -
7225 FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF

A WIDTH OF 600 MM OR MORE
- Of silicon-electrical steel :
7225 11 00 -- Grain-oriented kg. *20% -
7225 19 -- Other
7225 19 10 --- Hot rolled kg. 15% -
7225 19 20 --- Cold rolled kg. 15% -
7225 19 90 --- Other kg. 15% -
7225 30 - Other, not further worked than hot-rolled, in coils :
7225 30 10 --- Of spring steel quality kg. 15% -
7225 30 90 --- Other kg. 15% -
7225 40 - Other, not further worked than hot-rolled, not in coils :
--- Of a thickness of above 4.75 mm :
7225 40 11 ---- Boiler quality kg. 15% -
7225 40 12 ---- Pressure vessel quality kg. 15% -
7225 40 13 ---- High tensile quality kg. 15% -
7225 40 19 ---- Other kg. 15% -
7225 40 20 --- Of a thickness of 3 mm and above but not exceeding kg. 15% -
4.75 mm
7225 40 30 --- Of a thickness of below 3 mm kg. 15% -
7225 50 - Other, not further worked than cold-rolled
(cold-reduced) :
7225 50 10 --- Of a thickness of less than 3 mm kg. 15% -
7225 50 20 --- Of a thickness of 3 mm to 4.75 mm kg. 15% -
7225 50 30 --- Of a thickness of above 4.75 mm kg. 15% -
- Other :
7225 91 00 -- Electrolytically plated or coated with zinc kg. 15% -
7225 92 00 -- Otherwise plated or coated with zinc kg. 15% -
7225 99 00 -- Other kg. 15% -
7226 FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A

WIDTH OF LESS THAN 600 MM
- Of silicon-electrical steel :
7226 11 00 -- Grain-oriented kg. 15% -
7226 19 -- Other
7226 19 10 --- Hot rolled kg. 15% -
7226 19 20 --- Cold rolled kg. 15% -
7226 19 90 --- Other kg. 15% -
7226 20 - Of high speed steel :
--- Hot-rolled :
7226 20 11 ---- In coils kg. 15% -
7226 20 12 ---- Other kg. 15% -

(1) (2) (3) (4) (5)

--- Cold-rolled :
7226 20 21 ---- In coils kg. 15% -
7226 20 22 ---- Other kg. 15% -
7226 20 30 --- Hoops and strips kg. 15% -
- Other:
7226 91 -- Not further worked than hot-rolled :
7226 91 20 --- Of a thickness of 3 mm and above but not kg. 15% -
exceeding 4.75 mm
7226 91 30 --- High tensile quality of a thickness of above kg. 15% -
4.75 mm
7226 91 90 --- Other kg. 15% -
7226 92 -- Not further worked than cold-rolled (cold- reduced) :
7226 92 20 --- Of a thickness of 3 mm and above but not exceeding kg. 15% -
4.75 mm
7226 99 -- Other :
7226 99 20 --- Of a thickness of above 3 mm and but not exceeding kg. 15% -
4.75 mm
7226 99 40 --- Skelp (strips for pipes and tubes) kg. 15% -
--- Hoops and strips :
7226 99 51 ---- Hot rolled kg. 15% -
7226 99 52 ---- Cold rolled kg. 15% -
7226 99 53 ---- Of spring steel, other than skelp kg. 15% -
7226 99 60 --- Skelps and strips for razor blades and saw blades kg. 15% -
7226 99 90 --- Other kg. 15% -
7227 BARS AND RODS, HOT-ROLLED, IN IRREGULARLY

WOUND COILS, OF OTHER ALLOY STEEL
7227 10 00 - Of high speed steel kg. 15% -
7227 20 00 - Of silico-manganese steel kg. 15% -
7227 90 - Other :
7227 90 10 --- Valve spring steel quality kg. 15% -
7227 90 20 --- Other spring steel quality kg. 15% -
7227 90 30 --- Ball bearing quality kg. 15% -
7227 90 50 --- Lead-free cutting quality kg. 15% -
7227 90 60 --- Sulphur free cutting quality kg. 15% -
7227 90 90 --- Other kg. 15% -
7228 OTHER BARS AND RODS OF OTHER ALLOY STEEL;

ANGLES, SHAPES AND SECTIONS, OF OTHER ALLOY
(1) (2) (3) (4) (5)

STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR
NON-ALLOY STEEL
7228 10 - Bars and rods, of high speed steel :
7228 10 10 --- Bright bars kg. 15% -
7228 10 90 --- Other kg. 15% -
7228 20 00 - Bars and rods, of silico-manganese steel kg. 15% -
7228 30 - Other bars and rods, not further worked than
hot-rolled, hot-drawn or extruded :
--- Bright bars :
7228 30 11 ---- Of alloy tool steel kg. 15% -
7228 30 19 ---- Other kg. 15% -
--- Other :
7228 30 21 ---- Lead bearing steel kg. 15% -
7228 30 22 ---- Spring steel kg. 15% -
7228 30 23 ---- Sulphur bearing steel kg. 15% -
7228 30 24 ---- Tool and die steel kg. 15% -
7228 30 29 ---- Other kg. 15% -
7228 40 00 - Other bars and rods, not further worked than forged kg. 15% -
7228 50 - Other bars and rods, not further worked than
cold-formed or cold-finished :
7228 50 10 --- Of engine valves and cold heading steel kg. 15% -
7228 50 90 --- Other kg. 15% -
7228 60 - Other bars and rods :
--- Bright bars :
7228 60 11 ---- Of alloy tool steel kg. 15% -
7228 60 12 ---- Other kg. 15% -
--- Other :
7228 60 91 ---- Lead bearing steel kg. 15% -
7228 60 92 ---- Spring steel kg. 15% -
7228 60 93 ---- Sulphur bearing steel kg. 15% -
7228 60 94 ---- Tool and die steel kg. 15% -
7228 60 99 ---- Other kg. 15% -
--- Not further worked than hot-rolled, hot-drawn
or extruded :
7228 70 11 ---- Of 80 mm or more kg. 15% -
7228 70 12 ---- Of less than 80 mm kg. 15% -
--- Not further worked than cold-formed or cold-
finished :
7228 70 21 ---- Of 80 mm or more kg. 15% -
7228 70 22 ---- Of less than 80 mm kg. 15% -
7228 80 - Hollow drill bars and rods :
7228 80 10 --- Of alloy steel kg. 15% -
7228 80 20 --- Of non alloy steel, forged kg. 15% -
7228 80 90 --- Other kg. 15% -
(1) (2) (3) (4) (5)
7229 WIRE OF OTHER ALLOY STEEL

7229 20 00 - Of silico-manganese steel kg. 15% -
7229 90 - Other :
--- Tinned wire, bronze coated wire, trapezoidal wire,
half round wire, crimped wire and copper coated
wire, not insulated :
7229 90 11 ---- Tinned wire kg. 15% -
7229 90 12 ---- Bronze coated wire kg. 15% -
7229 90 13 ---- Trapezoidal wire kg. 15% -
7229 90 14 ---- Half round wire kg. 15% -
7229 90 15 ---- Crimped wire kg. 15% -
7229 90 16 ---- Copper coated wire kg. 15% -
--- Electrode quality, wire rope quality and ACSR
quality not insulated :
7229 90 21 ---- Electrode quality kg. 15% -
7229 90 22 ---- Wire rope quality kg. 15% -
7229 90 23 ---- ACSR quality kg. 15% -
--- Wire (excluding wire type lead), spring, high
tensile, hardened and tempered wires, not
insulated :
7229 90 31 ---- Wire (excluding wire type lead) kg. 15% -
7229 90 32 ---- Spring wire kg. 15% -
7229 90 33 ---- High tensile wire kg. 15% -
7229 90 34 ---- Hardened and tempered wire kg. 15% -
7229 90 40 --- Other wire kg. 15% -
--- Shaped and profiled wires of cross-section :
7229 90 51 ---- Half round kg. 15% -
7229 90 52 ---- Flat and rectangular kg. 15% -
7229 90 53 ---- ‗L‘ shape kg. 15% -
7229 90 54 ---- ‗Z‘ shape kg. 15% -
7229 90 59 ---- Other kg. 15% -
7229 90 60 --- Electric resistance wire (including electric resistance kg. 15% -
heating wire)
7229 90 70 --- Crimped wire kg. 15% -
7229 90 90 --- Other kg. 15% -
CHAPTER 73
Articles of iron or steel
NOTES :
1. In this Chapter, the expression ―cast iron‖ applies to products obtained by casting in which iron
predominates by weight over each of the other elements and which do not comply with the chemical composition
of steel as defined in Note 1(d) to Chapter 72.
2. In this Chapter, the word ―wire‖ means hot or cold-formed products of any cross-sectional shape,
of which no cross-sectional dimension exceeds 16 mm.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
7301 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 kg. 15% -

7301 20 10 --- Steel slotted angles kg. 15% -
7301 20 90 --- Other kg. 15% -
7302 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 - Rails :
7302 10 10 --- For railways kg. 15% -
7302 10 20 --- For tramways kg. 15% -
7302 10 90 --- Other kg. 15% -
7302 30 00 - Switch blades, crossing frogs, point rods and kg. 15% -
other crossing pieces
7302 40 00 - Fish-plates and sole plates kg. 15% -
7302 90 - Other :
7302 90 10 --- Material for jointing or fixing rails kg. 15% -
7302 90 90 --- Other kg. 15% -
(1) (2) (3) (4) (5)

7303 TUBES, PIPES AND HOLLOW PROFILES, OF CAST IRON
7303 00 - Tubes, pipes and hollow profiles, of cast iron:
7303 00 10 --- Rain water pipe kg. 15% -
7303 00 20 --- Soil pipe kg. 15% -
7303 00 30 --- Spun pipe kg. 15% -
7303 00 90 --- Other kg. 15% -
7304 TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON

(OTHER THAN CAST IRON) OR STEEL
- Line pipe of a kind used for oil and gas pipelines:
7304 11 -- Of stainless steel:
7304 11 10 --- Tubes and pipes kg. 15% -
7304 11 20 --- Blanks for tubes and pipes kg. 15% -
7304 11 90 --- Other kg. 15% -
7304 19 -- Other:
7304 19 10 --- Tubes and pipes kg. 15% -
7304 19 20 --- Blanks for tubes and pipes kg. 15% -
7304 19 90 --- Other kg. 15% -
- Casing, tubing and drill pipe, of a kind used in
drilling for oil or gas:
7304 22 00 -- Drill pipe of stainless steel kg. 15% -
7304 23 -- Other drill pipe:
7304 23 10 --- Of iron kg. 15% -
7304 23 90 --- Other kg. 15% -
7304 24 00 -- Other, of stainless steel kg. 15% -
7304 29 -- Other:
7304 29 10 --- Of iron kg. 15% -
7304 29 90 --- Other kg. 15% -
- Other, of circular cross-section, of iron or non-
alloy steel:
7304 31 --- Cold-drawn or cold-rolled (cold-reduced):
--- Up to 114.3 mm outer diameter:
7304 31 11 ---- Of iron kg. 15% -
7304 31 19 ---- Other kg. 15% -
--- Above 114.3 mm but up to 219.1 mm outer
diameter
7304 31 21 --- Of iron kg. 15% -
730431 29 --- Other kg. 15% -
--- Above 219.1 mm diameter:
7304 31 31 ---- Of iron kg. 15% -
7304 31 39 ---- Other kg. 15% -
7304 39 -- Other:
Up to 114.3 mm outer diameter:
7304 39 11 ---- Of iron kg. 15% -
7304 39 19 ---- Other kg. 15% -
(1) (2) (3) (4) (5)

--- Above 114.3 mm but up to 219.1 mm outer
diameters:
7304 39 21 ---- Of iron kg. 15% -
7304 39 29 ---- Other kg. 15% -
--- Above 219.1 mm diameter:
7304 39 31 ---- Of iron kg. 15% -
7304 39 39 ---- Other kg. 15% -
- Other, of circular cross section, of stainless steel:
7304 41 00 -- Cold-drawn or cold-rolled (cold-reduced) kg. 15% -
7304 49 00 -- Other kg. 15% -
- Other, of circular cross section, of alloy steel:
7304 51 --- Cold-drawn or cold rolled (cold-reduced):
7304 51 10 --- Up to 114.3 mm diameter kg. 15% -
7304 51 20 --- Above 114.3 mm but up to 219.1 mm outer kg. 15% -
diameter
7304 51 30 --- Above 219.1 mm outer diameter kg. 15% -
7304 59 -- Other:
7304 59 10 --- Up to 114.3 mm diameter kg. 15% -
7304 59 20 --- Above 114.3 mm but up to 219.1 mm outer kg. 15% -
diameter
7304 59 30 --- Above 219.1 mm outer diameter kg. 15% -
7304 90 00 --- Other kg. 15% -
7305 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
- Line pipe of a kind used for oil or gas pipelines :
7305 11 -- Longitudinally submerged arc welded :
--- Galvanised pipes :
7305 11 11 ---- Of iron kg. 15% -
7305 11 19 ---- Other kg. 15% -
--- Non-galvanised pipes :
7305 11 21 ---- Of iron kg. 15% -
7305 11 29 ---- Other kg. 15% -
7305 12 -- Other, longitudinally welded :
7305 12 11 ---- Of iron kg. 15% -
7305 12 19 ---- Other kg. 15% -
--- Non-galvanised pipes :
7305 12 21 ---- Of iron kg. 15% -
7305 12 29 ---- Other kg. 15% -
7305 19 -- Other:
7305 19 11 ---- Of iron kg. 15% -
(1) (2) (3) (4) (5)

7305 19 19 ---- Other kg. 15% -
--- Non-galvanised (black) pipes :
7305 19 21 ---- Of iron kg. 15% -
7305 19 29 ---- Other kg. 15% -
7305 20 - Casing of a kind used in drilling for oil or gas :
7305 20 10 --- Of iron kg. 15% -
7305 20 90 --- Other kg. 15% -
- Other, welded :
7305 31 -- Longitudinally welded:
7305 31 10 --- Of iron kg. 15% -
7305 31 90 --- Other kg. 15% -
7305 39 -- Other :
7305 39 10 --- Of iron kg. 15% -
7305 39 90 --- Other kg. 15% -
7305 90 - Other :
7305 90 10 --- High pressure hydroelectric conduits of steel kg. 15% -
--- ERW precision tubes :
7305 90 21 ---- Of iron kg. 15% -
7305 90 29 ---- Other kg. 15% -
--- Other :
7305 90 91 ---- Of iron kg. 15% -
7305 90 99 ---- Other kg. 15% -
7306 OTHER TUBES, PIPES AND HOLLOW PROFILES (FOR

EXAMPLE, OPEN SEAM OR WELDED, RIVETED OR
SIMILARLY CLOSED), OF IRON OR STEEL
- Line pipe of a kind used for oil or gas pipelines:
7306 11 00 -- Welded ,of stainless steel kg. 15% -
7306 19 -- Other:
--- Galvanised pipes:
7306 19 11 ---- Of iron kg. 15% -
7306 19 19 ---- Other kg. 15% -
--- Non galvanised pipes:
7306 19 21 ---- Of iron kg. 15% -
7306 19 29 ---- Other kg. 15% -
- Casing and tubing of a kind used in drilling for
oil or gas:
7306 21 00 -- Welded, of stainless steel kg. 15% -
7306 29 -- Other:
7306 29 11 ---- Of iron kg. 15% -
7306 29 19 ---- Other kg. 15% -
7306 30 - Other, welded, of circular cross-section, of
iron or non-alloy steel:
7306 30 10 ---- Of iron kg. 15% -
7306 30 90 ---- Other kg. 15% -
(1) (2) (3) (4) (5)

7306 40 00 - Other, welded, of circular kg. 15% -
cross- section, of stainless steel
7306 50 00 - Other, welded, of circular kg. 15% -
cross- section, of other alloy steel
- Other, welded, of non-circular cross-section:
7306 61 00 -- Of square or rectangular- kg. 15% -
cross- section
7306 69 00 -- Of other non-circular kg. 15% -
cross- section
7306 90 - Other:
-- ERW precision tubes:
7306 90 11 ---- Of iron kg. 15% -
7306 90 19 ---- Other kg. 15% -
7306 90 90 --- Other kg. 15% -
7307 TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS,

ELBOWS, SLEEVES), OF IRON OR STEEL
- Cast fittings :
7307 11 -- Of non-malleable cast iron :
7307 11 10 --- Sponge iron cast fittings kg. 15% -
7307 11 20 --- SG iron cast fittings kg. 15% -
7307 11 90 --- Other kg. 15% -
7307 19 00 -- Other kg. 15% -
- Other, of stainless steel :
7307 21 00 -- Flanges kg. 15% -
7307 22 00 -- Threaded elbows, bends and sleeves kg. 15% -
7307 23 00 -- Butt welding fittings kg. 15% -
7307 29 00 -- Other kg. *25% -
- Other :
7307 91 -- Flanges :
7307 91 10 --- Galvanised kg. 15% -
7307 91 90 --- Other kg. 15% -
7307 92 -- Threaded elbows, bends and sleeves :
7307 92 10 --- Galvanised kg. 15% -
7307 92 90 --- Other kg. 15% -
7307 93 -- Butt welding fittings :
7307 93 10 --- Galvanised kg. 15% -
7307 93 90 --- Other kg. 15% -
7307 99 -- Other :
7307 99 10 --- Galvanised kg. 15% -
7307 99 90 --- Other kg. *25% -
7308 STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS

OF HEADING 9406) AND PARTS OF STRUCTURES (FOR
EXAMPLE, BRIDGES AND BRIDGE-SECTIONS, LOCK-

(1) (2) (3) (4) (5)

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 - Bridges and bridge-sections u 15% -
7308 20 - Towers and lattice masts :
--- Towers, whether or not assembled :
7308 20 11 ---- For transmission line u 15% -
7308 20 19 ---- Other u 15% -
7308 20 20 --- Lattice masts u 15% -
7308 30 00 - Doors, windows and their frames and thresholds u 15% -
for doors
7308 40 00 - Equipment for scaffolding, shuttering, propping u 15% -
or pit-propping
7308 90 - Other :
7308 90 10 --- Beams, channels, pillars and girders prepared for u 15% -
use in structures
7308 90 20 --- Drop rods u 15% -
7308 90 30 --- Hatchway, rails and bulkheads for ships or boats u 15% -
and parts of hull
7308 90 40 --- Galvanised tension bars u 15% -
7308 90 50 --- Structures and super structures for mining u 15% -
7308 90 60 --- Truss rods u 15% -
7308 90 70 --- Tubular steel poles for electric transmission and u 15% -
distribution lines
7308 90 90 --- Other u *25% -
7309 RESERVOIRS, TANKS, VATS AND SIMILAR CONTAINERS

FOR ANY MATERIAL (OTHER THAN COMPRESSED OR
LIQUEFIED GAS), OF IRON OR STEEL, OF A CAPACITY
EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-
INSULATED, BUT NOT FITTED WITH MECHANICAL
OR THERMAL EQUIPMENT
7309 00 - Reservoirs, tanks, vats and similar
containers for any material (other than
compressed or liquefied gas), of iron or
steel, of a capacity exceeding 300 l, whether
or not lined or heat-insulated, but not fitted
with mechanical or thermal equipment :
7309 00 10 --- Galvanized iron tanks kg. 15% -
7309 00 20 --- Galvanized iron barrels and drums kg. 15% -
(1) (2) (3) (4) (5)

7309 00 30 --- Pressed steel tanks kg. 15% -
7309 00 40 --- Pressure vessels kg. 15% -
7309 00 90 --- Other kg. 15% -
7310 TANKS, CASKS, DRUMS, CANS, BOXES AND SIMILAR

CONTAINERS, FOR ANY MATERIAL (OTHER THAN
COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL,
OF A CAPACITY NOT EXCEEDING 300 L, WHETHER OR
NOT LINED OR HEAT-INSULATED, BUT NOT FITTED
WITH MECHANICAL OR THERMAL EQUIPMENT
7310 10 - Of a capacity of 50 l or more :
7310 10 10 --- Tin plate containers kg. 15% -
7310 10 20 --- Trunks and cases kg. 15% -
7310 10 90 --- Other kg. 15% -
- Of a capacity of less than 50 l :
7310 21 -- Cans which are to be closed by soldering or
crimping :
7310 21 90 --- Other kg. 15% -
7310 29 -- Other :
7310 29 20 --- Trunks and cases kg. 15% -
7310 29 90 --- Other kg. *25% -
7311 CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS,

OF IRON OR STEEL
7311 00 - Containers for compressed or liquefied gas, of iron
or steel :
7311 00 10 --- Liquefied petroleum gas (LPG) cylinder kg. 15% -
7311 00 20 --- Low pressure cylinder (working pressure kg. 15% -
up to 35.2 kg/sq.cm other than LPG)
7311 00 30 --- High pressure cylinder (working pressure kg. 15% -
exceeding 35.2 kg/sq.cm)
7311 00 90 --- Other kg. 15% -
7312 STRANDED WIRE, ROPES, CABLES, PLAITED BANDS,

SLINGS AND THE LIKE, OF IRON OR STEEL, NOT
ELECTRICALLY INSULATED
7312 10 - Stranded wire, ropes and cables :
7312 10 10 --- Wire ropes, black kg. 15% -
7312 10 20 --- Wire ropes, galvanised kg. 15% -
7312 10 30 --- Stranded wire kg. 15% -
7312 10 90 --- Other kg. 15% -
7312 90 00 - Other kg. 15% -

(1) (2) (3) (4) (5)

7313 BARBED WIRE OF IRON OR STEEL; TWISTED HOOP OR
SINGLE FLAT WIRE, BARBED OR NOT, AND LOOSELY
TWISTED DOUBLE WIRE, OF A KIND USED FOR
FENCING, OF IRON OR STEEL
7313 00 - Barbed wire of iron or steel; twisted hoop or
single flat wire, barbed or not, and loosely
twisted double wire, of a kind used for fencing,
of iron or steel :
7313 00 10 --- Barbed wire kg. 15% -
7313 00 20 --- Twisted hoop or single flat wire, barbed or not, kg. 15% -
and loosely twisted double wire, of a kind used
for fencing
7314 CLOTH (INCLUDING ENDLESS BANDS), GRILL,

NETTING AND FENCING, OF IRON OR STEEL WIRE;
EXPANDED METAL OF IRON OR STEEL
- Woven cloth :
7314 12 00 -- Endless bands for machinery, of stainless steel kg. 15% -
7314 14 -- Other woven cloth, of stainless steel :
7314 14 10 --- Wire gauze (wire cloth, wire mesh) kg. 15% -
7314 14 90 --- Other kg. 15% -
7314 19 -- Other :
7314 19 10 --- Wire gauze (wire cloth, wire mesh) kg. 15% -
7314 19 90 --- Other kg. 15% -
7314 20 - Grill, netting and fencing, welded at the intersection,
of wire with a maximum cross-sectional dimension
of 3 mm or more and having a mesh size
of 100 cm2 or more :
7314 20 10 --- Wire netting kg. 15% -
7314 20 90 --- Other kg. 15% -
- Other grill, netting and fencing, welded at the
intersection :
7314 31 00 -- Plated or coated with zinc kg. 15% -
7314 39 00 -- Other kg. 15% -
- Other cloth, grill, netting and fencing :
7314 41 -- Plated or coated with zinc :
7314 41 10 --- Wire netting kg. 15% -
7314 41 90 --- Other kg. 15% -
7314 42 -- Coated with plastics :
7314 42 10 --- Wire netting kg. 15% -
7314 42 90 --- Other kg. 15% -
7314 49 -- Other :
7314 49 10 --- Wire netting kg. 15% -
7314 49 90 --- Other kg. 15% -
7314 50 00 - Expanded metal kg. 15% -
(1) (2) (3) (4) (5)
7315 CHAIN AND PARTS THEREOF, OF IRON OR STEEL

- Articulated link chain and parts thereof :
7315 11 00 -- Roller chain kg. 15% -
7315 12 -- Other chain :
7315 12 10 --- Lifting and hoisting chain kg. 15% -
7315 12 20 --- Ship chain kg. 15% -
7315 12 90 --- Other kg. 15% -
7315 19 00 -- Parts kg. 15% -
7315 20 00 - Skid chain kg. 15% -
- Other chain :
7315 81 00 -- Stud-link kg. 15% -
7315 82 00 -- Other, welded link kg. 15% -
7315 89 00 -- Other kg. 15% -
7315 90 00 - Other parts kg. 15% -
7316 ANCHORS, GRAPNELS AND PARTS THEREOF, OF IRON

OR STEEL
7316 00 Anchors, grapnels and parts thereof, of iron
or steel :
7316 00 10 --- Anchors and grapnels kg. 15% -
7316 00 90 --- Parts kg. 15% -
7317 NAILS, TACKS, DRAWING PINS, CORRUGATED NAILS,

STAPLES (OTHER THAN THOSE OF HEADING 8305)
AND SIMILAR ARTICLES, OF IRON OR STEEL,
WHETHER OR NOT WITH HEADS OF OTHER
MATERIAL, BUT EXCLUDING SUCH ARTICLES WITH
HEADS OF COPPER
7317 00 - Nails, tacks, drawing pins, corrugated nails,
staples (other than those of heading 8305)
and similar articles, of iron or steel, whether
or not with heads of other material, but
excluding such articles with heads of
copper :
--- Nails :
7317 00 11 ---- For animal shoes kg. 15% -
7317 00 12 ---- For fixing heel strips and toe plates kg. 15% -
7317 00 13 ---- Wire nails kg. 15% -
7317 00 19 ---- Other kg. 15% -
--- Spikes :
7317 00 21 ---- Dog spikes kg. 15% -
7317 00 29 ---- Other kg. 15% -
7317 00 30 --- Tacks kg. 15% -
--- Other :
7317 00 91 ---- Staples other than in strips, and drawing pins kg. 15% -
(1) (2) (3) (4) (5)

7317 00 99 ---- Other kg. 15% -
7318 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 -- Coach screws :
7318 11 10 --- Machine screws kg. 15% -
7318 11 90 --- Other kg. 15% -
7318 12 00 -- Other wood screws kg. 15% -
7318 13 00 -- Screw hooks and screw rings kg. 15% -
7318 14 00 -- Self-tapping screws kg. 15% -
7318 15 00 -- Other screws and bolts, whether or not with their kg. *25% 1
nuts or washers
7318 16 00 -- Nuts kg. *25% -
7318 19 00 -- Other kg. 15% -
- Non-threaded articles :
7318 21 00 -- Spring washers and other lock washers kg. 15% -
7318 22 00 -- Other washers kg. 15% -
7318 23 00 -- Rivets kg. 15% -
7318 24 00 -- Cotters and cotter-pins kg. 15% -
7318 29 -- Other :
7318 29 10 --- Circlips kg. 15% -
7318 29 90 --- Other kg. *25% -
7319 SEWING NEEDLES, KNITTING NEEDLES, BODKINS,

CROCHET HOOKS, EMBROIDERY STILETTOS AND
SIMILAR ARTICLES, FOR USE IN THE HAND, OF IRON
OR STEEL; SAFETY PINS AND OTHER PINS, OF IRON OR
STEEL, NOT ELSEWHERE SPECIFIED OR INCLUDED
7319 40 - Safety pins and other pins:
7319 40 10 - - - Safety pins kg. 15% -
7319 40 90 - - - Other pins kg. 15% -

7319 90 00 - Other kg. 15% -
7320 SPRINGS AND LEAVES FOR SPRINGS, OF IRON OR STEEL

7320 10 - Leaf-springs and leaves therefor :
--- Leaf-springs :
7320 10 11 ---- For motor vehicles kg. 15% -
7320 10 12 ---- For railways and tramways kg. 15% -
7320 10 19 ---- Other kg. 15% -
7320 10 20 --- Leaves for springs kg. 15% -
7320 20 00 - Helical springs kg. 15% -
(1) (2) (3) (4) (5)

7320 90 - Other :
7320 90 10 --- Coil spring for railways, tramways kg. 15% -
7320 90 20 --- Spring pins kg. 15% -
7320 90 90 --- Other kg. *25% -
7321 STOVES, RANGES, GRATES, COOKERS (INCLUDING

THOSE WITH SUBSIDIARY BOILERS FOR CENTRAL
HEATING), BARBECUES, BRAZIERS, GAS-RINGS, PLATE
WARMERS AND SIMILAR NON-ELECTRIC DOMESTIC
APPLIANCES, AND PARTS THEREOF, OF IRON OR STEEL
- Cooking appliances and plate warmers:
7321 11 -- For gas fuel or for both gas and other fuels :
7321 11 10 --- Cookers and kitchen stoves u 15% -
7321 11 20 --- Other stoves u 15% -
7321 11 90 --- Other u 15% -
7321 12 -- For liquid fuel:
7321 12 20 --- Other stoves u 15% -
7321 12 90 --- Other u 15% -
7321 19 -- Other, including appliances for solid fuel:
7321 19 90 --- Other stoves and appliances u 15% -
- Other appliances :
7321 81 00 -- For gas fuel or for both gas and other fuels
7321 82 00 -- For liquid fuel
7321 89 -- Other, including appliances for solid fuel:
7321 89 10 --- Clay tandoor (oven with iron or steel body and kg. 15% -
earthen grates)
7321 89 90 --- Other kg. 15% -
7321 90 00 - Parts kg. 15% -
7322 RADIATORS FOR CENTRAL HEATING, NOT

ELECTRICALLY HEATED, AND PARTS THEREOF, OF IRON
OR STEEL; AIR HEATERS AND HOT AIR DISTRIBUTORS
(INCLUDING DISTRIBUTORS WHICH CAN ALSO
DISTRIBUTE FRESH OR CONDITIONED AIR), NOT
ELECTRICALLY HEATED, INCORPORATING A MOTOR-
DRIVEN FAN OR BLOWER, AND PARTS THEREOF, OF
IRON OR STEEL
- Radiators and parts thereof :
7322 11 00 -- Of cast iron kg. 15% -
7322 19 00 -- Other kg. 15% -
7322 90 - Other :
7322 90 10 --- Air heaters and hot air distributors kg. 15% -
7322 90 90 --- Parts of air heaters and hot air distributors kg. 15% -

(1) (2) (3) (4) (5)
7323 TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES

AND PARTS THEREOF, OF IRON OR STEEL; IRON OR
STEEL WOOL; POT SCOURERS AND SCOURING OR
POLISHING PADS, GLOVES AND THE LIKE, OF IRON OR
STEEL
7323 10 00 - Iron or steel wool; pot scourers and scouring or u 20% -
polishing pads, gloves and the like
- Other :
7323 91 -- Of cast iron, not enamelled :
7323 91 10 --- Pans u 20% -
7323 91 90 --- Other u 20% -
7323 92 00 -- Of cast iron, enamelled u 20% -
7323 93 -- Of stainless steel :
7323 93 10 --- Pressure cookers u 20% -
7323 93 90 --- Other u 20% -
7323 94 -- Of iron (other than cast iron) or steel, enamelled :
7323 94 10 --- Ghamellas u 20% -
7323 94 20 --- Utensils u 20% -
7323 94 90 --- Other u 20% -
7323 99 -- Other :
7323 99 10 --- Utensils of galvanised iron u 20% -
7323 99 20 --- Other utensils u 20% -
7323 99 90 --- Other u 20% -
7324 SANITARY WARE AND PARTS THEREOF, OF IRON OR STEEL

7324 10 00 - Sinks and wash basins, of stainless steel u 15% -
- Baths :
7324 21 00 -- Of cast iron, whether or not enamelled u 15% -
7324 29 00 -- Other u 15% -
7324 90 00 - Other, including parts u 15% -
7325 OTHER CAST ARTICLES OF IRON OR STEEL

7325 10 00 - Of non-malleable cast iron kg. 15% -
- Other :
7325 91 00 -- Grinding balls and similar articles for mills kg. 15% -
7325 99 -- Other :
7325 99 10 --- Of iron kg. 15% -
7325 99 20 --- Of alloy steel kg. 15% -
7325 99 30 --- Of stainless steel kg. 15% -
--- Other :
7325 99 91 ---- Rudders for ships or boats kg. 15% -
7325 99 92 ---- Drain covers kg. 15% -
7325 99 93 ---- Plates and frames for sewage water or similar system kg. 15% -
7325 99 99 ---- Other kg. *25% -
SECTION-XV 673 CHAPTER-73
(1) (2) (3) (4) (5)

7326 OTHER ARTICLES OF IRON OR STEEL
- Forged or stamped, but not further worked :
7326 11 00 -- Grinding balls and similar articles for mills kg. 15% -
7326 19 -- Other :
7326 19 10 --- For automobiles and earth moving equipments kg. 15% -
7326 19 90 --- Other kg. *25% -
7326 20 - Articles of iron or steel wire :
7326 20 10 --- Tyre bead wire rings intended for use in the kg. 15% -
manufacture of tyres for cycles and cycle-
rickshaws
7326 20 90 --- Other kg. 15% -
7326 90 - Other :
7326 90 10 --- Belt lacing of steel kg. 15% -
7326 90 20 --- Belt fasteners for machinery belts kg. 15% -
7326 90 30 --- Drain covers, plates, and frames for sewages, kg. 15% -
water or similar system
7326 90 40 --- Enamelled iron ware kg. 15% -
7326 90 50 --- Grinding media balls and cylpebs kg. 15% -
7326 90 60 --- Manufactures of stainless steel kg. 15% -
7326 90 70 --- Articles of clad metal kg. 15% -
7326 90 80 --- Parts of ships, floating structure and vessels kg. 15% -
(excluding hull, propellers and paddle-wheels)
--- Other :
7326 90 91 ---- Shanks kg. 15% -
7326 90 99 ---- Other kg. *25% -
CHAPTER 74
Copper and articles thereof
NOTE :
In this Chapter, the following expressions have the meanings hereby assigned to them:
(a) Refined copper
Metal containing at least 99.85 per cent. by weight of copper; or
Metal containing at least 97.5 per cent. by weight of copper, provided that the content by
weight of any other element does not exceed the limit specified in the following Table :
TABLE – OTHER ELEMENTS
Element Limiting content % by weight

Ag Silver 0.25
As Arsenic 0.5
Cd Cadmium 1.3
Cr Chromium 1.4
Mg Magnesium 0.8
Pb Lead 1.5
S Sulphur 0.7
Sn Tin 0.8
Te Tellurium 0.8
Zn Zinc 1.0
Zr Zirconium 0.3
Other elements *, each 0.3
* Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.
(b) Copper alloys

Metallic substances other than unrefined copper in which copper predominates by weight
over each of the other elements, provided that :
(i) the content by weight of at least one of the other elements is greater than the limit specified
in the foregoing table; or
(ii) the total content by weight of such other elements exceeds 2.5 per cent.
(c) Master alloys

Alloys containing with other elements more than 10 per cent by weight, of copper not use-
fully malleable and commonly used as an additive in the manufacture of other alloys or as
deoxidants, de-sulphuring agents or for similar uses in the metallurgy of non-ferrous metals.
However, copper phosphide (phosphor copper) containing more than 15% by weight of phos-
phorous falls in heading 2853.
SUB-HEADING NOTE :
In this Chapter the following expressions have the meanings hereby assigned to them:
(a) Copper-zinc base alloys (brasses)
Alloys of copper and zinc, with or without other elements. When other elements
are present:
(i) zinc predominates by weight over each of such other elements;
(ii) any nickel content by weight is less than 5%. [see copper-nickel-zinc alloys (nickel silvers)];
and
(iii) any tin content by weight is less than 3%. [see copper-tin alloys (bronzes)].
(b) Copper-tin base alloys (bronzes)
Alloys of copper and tin, with or without other elements. When other elements are present,
tin predominates by weight over each of such other elements, except that when the tin content is
3% or more the zinc content by weight may exceed that of tin but must be less than 10%.
(c) Copper-nickel-zinc base alloys (nickel silvers)
Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5%
or more by weight [see copper-zinc alloys (brasses)].
(d) Copper-nickel base alloys
Alloys of copper and nickel, with or without other elements but in any case containing by
weight not more than 1% of zinc. When other elements are present, nickel predominates by
weight over each of such other elements.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
7401 COPPER MATTES; CEMENT COPPER (PRECIPITATED

COPPER)
7401 00 - Copper mattes; Cement copper (precipitated

copper):
7401 00 10 --- Copper mattes Kg. 5% -
7401 00 90 --- Cement copper (precipitated copper) kg. 5% -
7402 U NREFINED COPPER ; COPPER ANODES FOR

ELECTROLYTIC REFINING
7402 00 - Unrefined copper; copper anodes for electrolytic
refining :
7402 00 10 --- Blister copper kg. 5% -
7402 00 90 --- Other kg. 5% -
7403 REFINED COPPER AND COPPER ALLOYS, UNWROUGHT

- Refined copper :
7403 11 00 -- Cathodes and sections of cathodes kg. 5% -
7403 12 00 -- Wire-bars kg. 5% -
7403 13 00 -- Billets kg. 5% -
7403 19 00 -- Other kg. 5% -
- Copper alloys :
7403 21 00 -- Copper-zinc base alloys (brass) kg. 5% -
7403 22 -- Copper-tin base alloys (bronze) :
7403 22 10 --- Phosphor bronze kg. 5% -
7403 22 90 --- Other kg. 5% -
7403 29 00 -- Other copper alloys (other than master alloys kg. 5% -
of heading 7405)
7404 COPPER WASTE AND SCRAP
7404 00 - Copper waste and scrap:
--- Of copper :
7404 00 11 ---- Empty or discharged cartridges of all bores and sizes kg. 5% -
-
7404 00 12 ---- Copper scrap, namely the following : kg. 5%
copper wire scrap covered by ISRI code words
Barley, Berry and Birch; heavy copper scrap
covered by ISRI code word Candy;unalloyed
copper scrap covered by ISRI code word Cliff;
copper wire nodules scrap covered by ISRI code
words Clove, Cobra and Cocoa;
light copper scrap covered by ISRI Code word
Dream;
muntz metal tubes covered by ISRI code word
Palms;
Miscellaneous copper-containing skimming,
grindings, ashes, irony brass and copper, residues
and slags covered by ISRI code word 'Drove';
Copper wire scrap with various types of insultation
covered by ISRI code word 'Druid'
(1) (2) (3) (4) (5)
7404 00 19 ---- Other kg. 5% -

--- Of copper alloys :
7404 00 21 ---- Empty or discharged cartridges of all bores kg. 5% -
and sizes, including the following: clean fired
70/30 brass shells free of bullets, iron and
any other foreign material covered by
ISRI code word ‗Lake‘; clean muffled
(popped) 70/30 brass shells free of bullets,
iron and any other foreign material covered
by ISRI code word ‗Lamb‘
7404 00 22 ---- Brass scrap, namely the following : kg. 5% -
refinery brass scrap covered by ISRI code word
Drink; composition of red brass scrap covered by
ISRI code word Ebony; red brass composition
turnings scrap covered by ISRI code word Enerv;
genuine babbit-lined brass bushings scrap covered
by ISRI code word Elder; machinery or hard brass
solids scrap covered by ISRI code word Engel;
machinery or hand brass solids scrap covered by
ISRI code word Erin; cocks and faucets scrap
covered by ISRI code word Grape; yellow brass
scrap covered by ISRI code word Honey; yellow
brass castings covered by ISRI code word Ivory;
new brass clippings covered by ISRI code word
Label; yellow brass primer covered by ISRI code
word Lark; brass pipe covered by ISRI code word
Melon; yellow brass rod turnings covered by ISRI
code word Night;new yellow brass rod ends
covered by ISRI code word Noble; yellow brass
turnings covered by ISRI code word Nomad;
mixed unsweated auto radiators covered by ISRI
code word Ocean; a dmiralty brass condenser
tubes covered by ISRI code word Pales;
aluminium brass condenser tubes covered by ISRI
code word Pallu;
7404 00 23 ---- Nickel silver scrap namely the following: kg. 5% -
mixed new nickel silver clippings covered by ISRI
code word ‗Maize‘; new nickel silver clippings
covered by ISRI code word ‗Major‘; new
segregated nickel silver clippings covered by ISRI
code word ‗Malar‘; old nickel silver clippings
(1) (2) (3) (4) (5)

covered by ISRI code word ‗Malic‘; nickel silver
castings covered by ISRI code word ‗Naggy‘;
nickel silver turnings covered by ISRI code
word ‗Niece‘
7404 00 24 ---- Bronze scrap, including the following:manganese kg. 5% -
bronze solids covered ISRI code word ‗Parch‘;
High lead bronze solids and borings covered by
ISRI code word ‗Elias‘
7404 00 25 ---- Copper nickel scrap, including the following: kg. 5% -
new cupro nickel clips and solids covered by
ISRI code word ‗Dandy‘; cupro nickel solids
covered by ISRI code word ‗Daunt‘; soldered
cupro-nickel solids covered by ISRI code word
‗Delta‘; cupro nickel spinnings, turnings,
borings covered by ISRI code word ‗Decoy‘;
7404 00 29 ---- Other kg. 5% -
7405 00 00 MASTER ALLOYS OF COPPER kg. 5% -
7406 COPPER POWDERS AND FLAKES

7406 10 00 - Powders of non-lamellar structure kg. 5% -
7406 20 00 - Powders of lamellar structure; flakes kg. 5% -
7407 COPPER BARS, RODS AND PROFILES

7407 10 - Of refined copper :
7407 10 10 --- Electrolytic copper rods or black copper rods kg. 5% -
7407 10 20 --- Other copper rods kg. 5% -
7407 10 30 --- Copper bars (excluding hollow bars) kg. 5% -
7407 10 40 --- Hollow bars of copper kg. 5% -
--- Profiles :
7407 10 51 ---- Hollow profiles kg. 5% -
7407 10 59 ---- Other kg. 5% -
7407 10 90 --- Other kg. 5% -
- Of copper alloys :
7407 21 -- Of copper-zinc base alloys (brass) :
7407 21 10 --- Bars kg. 5% -
7407 21 20 --- Rods kg. 5% -
7407 21 30 --- Hollow bars kg. 5% -
7407 21 90 --- Other kg. 5% -
7407 29 -- Other :
7407 29 10 --- Rods of bronze and similar alloys kg. 5% -
--- Profiles :
7407 29 21 ---- Hollow kg. 5% -
(1) (2) (3) (4) (5)

7407 29 29 ---- Other kg. 5% -
7407 29 90 --- Other kg. 5% -
7408 COPPER WIRE

- Of refined copper :
7408 11 -- Of which the maximum cross-sectional dimension
exceeds 6 mm :
7408 11 10 --- Copper weld wire kg. 5% -
7408 11 90 --- Other kg. 5% -
7408 19 -- Other :
7408 19 10 --- Copper weld wire kg. 5% -
7408 19 20 --- Welding wire kg. 5% -
7408 19 90 --- Other kg. 5% -
7408 21 -- Of copper-zinc base alloys (brass) :
7408 21 10 --- Of which the maximum cross-sectional kg. 5% -
dimension exceeds 6 mm
7408 21 90 --- Other kg. 5% -
7408 22 -- Of copper-nickel base alloys (cupro-nickel) or
copper-nickel-zinc base alloys (nickel silver) :
7408 22 10 --- Silver plated flattened wire of copper (lametta) kg. 5% -
7408 22 20 --- Other of which the maximum cross-sectional kg. 5% -
7408 22 90 --- Other kg. 5% -
7408 29 -- Other :
7408 29 10 --- Wire of bronze and similar alloys kg. 5% -
7408 29 90 --- Other kg. 5% -
7409 COPPER PLATES, SHEETS AND STRIP, OF A THICKNESS

EXCEEDING 0.12.5 MM
- Of refined copper :
7409 11 00 -- In coils kg. 5% -
7409 19 00 -- Other kg. 5% -
- Of copper-zinc base alloys (brass) :
7409 21 00 -- In coils kg. 5% -
7409 29 00 -- Other kg. 5% -
- Of copper-tin base alloys (bronze) :
7409 31 00 -- In coils kg. 5% -
7409 39 00 -- Other kg. 5% -
7409 40 00 - Of copper-nickel base alloys (cupro-nickel) or kg. 5% -
copper-nickel-zinc base alloys (nickel silver)
7409 90 00 - Of other copper alloys kg. 5% -
7410 COPPER FOIL (WHETHER OR NOT PRINTED OR BACKED

(1) (2) (3) (4) (5)

WITH PAPER, PAPERBOARD, PLASTICS OR SIMILAR
BACKING MATERIALS) OF A THICKNESS (EXCLUDING
ANY BACKING) NOT EXCEEDING 0.12.5 MM
- Not backed :
7410 11 00 -- Of refined copper kg. 5% -
7410 12 00 -- Of copper alloys kg. 5% -
- Backed :
7410 21 00 -- Of refined copper kg. 5% -
7410 22 00 -- Of copper alloys kg. 5% -
7411 COPPER TUBES AND PIPES

7411 10 00 - Of refined copper kg. 10% -
7411 21 00 -- Of copper-zinc base alloys (brass) kg. 10% -
7411 22 00 -- Of copper-nickel base alloys (cupro-nickel) or kg. 10% -
copper-nickel-zinc base alloys (nickel silver)
7411 29 00 -- Other kg. 10% -
7412 COPPER TUBE OR PIPE FITTINGS (FOR EXAMPLE,

COUPLINGS, ELBOWS, SLEEVES)
7412 10 00 - Of refined copper kg. 10% -
7412 20 - Of copper alloys :
--- Brass :
7412 20 11 ---- Tube-well strainer kg. 10% -
7412 20 12 ---- Hose connectors kg. 10% -
7412 20 19 ---- Other kg. 10% -
7412 20 90 --- Fittings of bronze or other alloys of copper kg. 10% -
7413 00 00 STRANDED WIRE, CABLES, PLATED BANDS AND THE kg. 10% -
LIKE, OF COPPER, NOT ELECTRICALLY INSULATED
7414 OMITTED
7415 NAILS, TACKS, DRAWING PINS, STAPLES (OTHER THAN

THOSE OF HEADING 8305) AND SIMILAR ARTICLES, OF
COPPER OR OF IRON OR STEEL WITH HEADS OF
COPPER; SCREWS, BOLTS, NUTS, SCREW HOOKS,
RIVETS, COTTERS, COTTER-PINS, WASHERS
(INCLUDING SPRING WASHERS) AND SIMILAR
ARTICLES, OF COPPER
7415 10 00 - Nails and tacks, drawing pins, staples and kg. 10% -
similar articles
- Other articles, not threaded :
7415 21 00 -- Washers (including spring washers) kg. 10% -
7415 29 00 -- Other kg. 10% -
(1) (2) (3) (4) (5)

- Other threaded articles :
7415 33 -- Screws; bolts and nuts :
7415 33 10 --- Screws for wood kg. 10% -
7415 33 90 --- Other kg. 10% -
7415 39 -- Other :
7415 39 10 --- Rivets (excluding tubular or bifurcated) kg. 10% -
7415 39 90 --- Other kg. 10% -

AND PARTS THEREOF, OF COPPER; POT SCOURERS AND
SCOURING OR POLISHING PADS, GLOVES AND THE
LIKE, OF COPPER; SANITARY WARE AND PARTS
THEREOF, OF COPPER
7418 10 - Table, kitchen or other household articles and

parts thereof; Pot scourers and scouring or
polishing pads, gloves and the like:
7418 10 10 - - - Pot scourers and scouring or polishing pads, gloves kg. 20 % -
and the like
- - - Utensils:
7418 10 21 - - - - Of Brass kg. 20% -
7418 10 22 - - - - Of Copper kg. 20% -
7418 10 23 - - - - Of other copper alloys kg. 20% -
7418 10 24 - - - - E.P.N.S. Ware kg. 20% -
- - - Other:
7418 10 31 - - - - Of E.P.N.S kg. 20% -
7418 10 39 - - -- Other kg. 20% -
7418 10 90 - - - Parts kg. 20% -
7418 20 - Sanitary ware and parts thereof :
7418 20 10 --- Sanitary ware kg. 10% -
7418 20 20 --- Parts of sanitary ware kg. 10% -
7419 OTHER ARTICLES OF COPPER

7419 20 00 - Cast, moulded, stamped or forged, but not further kg. 10% -
worked
7419 80 - Other :
7419 80 10 --- Reservoirs, tanks, vats and similar containers kg. 10% -
7419 80 20 --- Articles of copper alloys electro-plated with nickel- kg. 10% -
silver
7419 80 30 -- Articles of brass kg. 10% -
(1) (2) (3) (4) (5)
7419 80 40 --- Copper worked articles kg. 10% -
7419 80 50 --- Copper chain kg. 10% -
7419 80 90 --- Other articles of copper kg. 10% -

CHAPTER 75
Nickel and articles thereof
SUB-HEADING NOTES :
1. In this Chapter the following expressions have the meanings hereby assigned to them:
(a) Nickel, not alloyed
Metal containing by weight at least 99% of nickel plus cobalt, provided that:
(i) the cobalt content by weight does not exceed 1.5%; and
(ii) the content by weight of any other element does not exceed the limit specified in
the following Table:
Elements Limiting content %
by weight
Fe Iron 0.5
O Oxygen 0.4
Other elements, each 0.3
(b) Nickel alloys

Metallic substances in which nickel predominates by weight over each of the other elements
provided that:
(i) the content by weight of cobalt exceeds 1.5%,
(ii) the content by weight of at least one of the other elements is greater than the limit
specified in the foregoing table, or
(iii) the total content by weight of elements other than nickel plus cobalt exceeds 1%.
2. Notwithstanding the provisions of Note 9(c) to section XV, for the purposes of sub-heading 7508
10, the term ―wire‖ applies only to products, whether or not in coils, of any cross-sectional shape, of
which no cross-sectional dimension exceeds 6 mm.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
7501 NICKEL MATTES, NICKEL OXIDE SINTERS AND OTHER INTERMEDIATE
PRODUCTS OF NICKEL METALLURGY
7501 10 00 - Nickel mattes kg. 5% -
7501 20 00 - Nickel oxide sinters and other intermediate kg. 5% -
products of nickel metallurgy
(1) (2) (3) (4) (5)
7502 UNWROUGHT NICKEL

7502 10 00 - Nickel, not alloyed kg. 5% -
7502 20 - Nickel alloys :
7502 20 10 --- Cupro-nickel containing more than 40% kg. 5% -
by weight of nickel
7502 20 20 --- Monel metal including ‗K‘ monel kg. 5% -
7502 20 30 --- Nickel alloys containing more than 40% by kg. 5% -
weight of nickel
7502 20 40 --- Nickel alloys containing more than 10 % but not kg. 5% -
more than 40 % by weight of nickel
7502 20 90 --- Other kg. 5% -
7503 NICKEL WASTE AND SCRAP

7503 00 - Nickel waste and scrap :
7503 00 10 --- Nickel scrap, namely the following : kg. 5% -
New nickel scrap covered by ISRI code word
‗Aroma‘; old nickel scrap covered by ISRI code
word ‗Burly‘; new R-monel clippings solids
covered by ISRI code word ‗Hitch‘; new mixed
monel solids and clippings covered by ISRI code
word ‗House‘; old monel sheet and solids covered
by ISRI code word ‗Ideal‘; k-monel solids cov-
ered by ISRI code word ‗Indian‘; soldered monel
sheet and solids covered by ISRI code word
‗Junto‘; monel castings covered by ISRI code
‗Lemon‘; monel turnings covered by ISRI code
word ‗Lemur‘; nickel scrap obtained by breaking
up of ships, boats and other floating structures;
Nickel-Iron batteries to be sold free of crates,
copper terminal connectors and excess liquid,
must be free of nickel cadmium batteries covered
by ISRI code word 'Vaunt'.
7503 00 90 --- Other kg. 5% -
7504 00 00 NICKEL POWDERS AND FLAKES kg. 5% -
7505 NICKEL BARS, RODS, PROFILES AND WIRE

- Bars, rods and profiles :
7505 11 -- Of nickel, not alloyed :
7505 11 10 --- Hollow bars kg. 5% -
7505 11 20 --- Other bars; rods and profiles kg. 5% -
7505 12 -- Of nickel alloys :
7505 12 10 --- Hollow bars kg. 5% -
7505 12 20 --- Other bars; rods and profiles kg. 5% -
- Wire :
(1) (2) (3) (4) (5)

7505 21 00 -- Of nickel, not alloyed kg. 5% -
7505 22 00 -- Of nickel alloys kg. 5% -
7506 NICKEL PLATES, SHEETS, STRIP AND FOIL

7506 10 00 - Of nickel, not alloyed kg. 5% -
7506 20 00 - Of nickel alloys kg. 5% -
7507 NICKEL TUBES, PIPES AND TUBE OR PIPE FITTINGS

(FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES)
- Tubes and pipes :
7507 11 00 -- Of nickel, not alloyed kg. 5% -
7507 12 00 -- Of nickel alloys kg. 5% -
7507 20 00 - Tube or pipe fittings kg. 5% -
7508 OTHER ARTICLES OF NICKEL

7508 10 00 - Cloth, grill and netting, of nickel wire kg. 5% -
7508 90 - Other :
7508 90 10 --- Electroplating anodes of nickel kg. 5% -
7508 90 20 --- Blanks ordinarily used for manufacturing kg. 5% -
tubes and pipes of nickel
7508 90 30 --- Nickel screen kg. 5% -
7508 90 90 --- Other articles of nickel and nickel alloy kg. 5% -
CHAPTER 76
Aluminium and articles thereof
SUB-HEADING NOTES :
1. In this Chapter, the following expressions have the meanings hereby assigned to them:
(a) Aluminium, not alloyed
Metal containing by weight at least 99% of aluminium, provided that the content by weight
of any other element does not exceed the limit specified in the following Table:
Fe + Si (iron plus silicon) 1
Other elements (1), each 0.1(2)
(1) Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn
(2) Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that
neither the chromium nor manganese content exceeds 0.05%
(b) Aluminium alloys
Metallic substances in which aluminium predominates by weight over each of the other
elements, provided that:
(i) the content by weight of at least one of the other elements or of iron plus silicon
taken together is greater than the limit specified in the foregoing table; or
(ii) the total content by weight of such other elements exceeds 1%.
2. Notwithstanding the provisions of Note 9(c) to Section XV, for the purposes of sub-heading 7616
91, theterm ―wire‖ applies only to products, whether or not in coils, of any cross-sectional shape, of which
no cross-sectional dimension exceeds 6 mm.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
7601 UNWROUGHT ALUMINIUM
7601 10 - Aluminium, not alloyed :
7601 10 10 --- Ingots kg. 7.5% -
7601 10 20 --- Billets kg. 7.5% -
7601 10 30 --- Wire bars kg. 7.5% -
7601 10 40 --- Wire rods kg. 7.5% -
7601 10 90 --- Other kg. 7.5% -
7601 20 - Aluminium alloys :
7601 20 10 --- Ingots kg. 7.5% -
7601 20 20 --- Billets kg. 7.5% -
7601 20 30 --- Wire bars kg. 7.5% -
7601 20 40 --- Wire rods kg. 7.5% -
7601 20 90 --- Other kg. 7.5% -
7602 ALUMINIUM WASTE AND SCRAP

7602 00 - Aluminium waste and scrap :
7602 00 10 --- Aluminium scrap, namely the following : kg. 5% -
clean aluminium lithographic sheets covered by ISRI
code word ‗Tablet‘;
new, clean aluminium lithographic sheets covered by
ISRI code word ‗Tabloid‘;
mixed low copper aluminium clippings and solids
covered by ISRI code word ‗Taboo‘;
clean mixed old alloy sheet aluminium covered by
ISRI code word ‗Taint‘/‗Tabor‘;
new aluminium can stock covered by ISRI code word
‗Take‘;
old can stock covered by ISRI code word ‗Talc‘;
shredded aluminium used beverages can (U) scrap
covered by ISRI code word ‗Talcred‘;
densified aluminium used beverages can (UBC) scrap
covered by ISRI code word ‗Taldack‘;
baled aluminium used beverage can (UBC) scrap
covered by ISRI code word ‗Taldon‘;
briquetted aluminium used beverage can (UBC) scrap
covered by ISRI code word ‗Taldork‘;
painted siding covered by ISRI code word ‗Tale‘;
coated scrap covered by ISRI code word ‗Talent‘;
aluminium scrap radiators covered by ISRI code word
‗Talk‘;
SECTION-XV 695 CHAPTER-76
(1) (2) (3) (4) (5)

E.C. aluminium nodules covered by ISRI code word
‗Tall‘;
new pure aluminium wire and cable covered by ISRI
code word ‗Talon‘;
new mixed aluminium wire and cable covered by ISRI
code word ‗Tann‘;
Old pure aluminium wire and cable covered by ISRI
code word ‗Taste‘;
old mixed aluminium wire and cable covered by ISRI
code word ‗Tassel‘;
aluminium pistons covered by ISRI code word ‗Tarry‘;
segregated aluminium borings and turnings covered
by ISRI code word ‗Teens‘;
mixed aluminium castings covered by ISRI code word
‗Telic‘;
mixed aluminium castings covered by ISRI code word
‗Tense‘;
wrecked airplane sheet aluminium covered by ISRI
code word ‗Tepid‘;
new aluminium foil covered by ISRI code word
‗Terse‘;
New aluminium foil covered by ISRI code word 'Tetra';
Old aluminium foil covered by ISRI code word 'Tesla;
aluminium grindings covered by ISRI code word
‗Thigh‘;
segregated new aluminium alloy clippings and solids
covered by ISRI code word ‗Tooth‘;
mixed new aluminium alloy clippings and solids
covered by ISRI code word ‗Tough‘;
segregated new aluminium castings, forgings and
extrusions covered by ISRI code word ‗Tread‘;
aluminium auto castings covered by ISRI code word
‗Trump‘;
insulated aluminium wire scrap covered by ISRI code
word ‗Twang‘;
aluminium airplane castings covered by ISRI code
word ‗Twist‘;
fragmentizer aluminium scrap (from automobile
shredder) covered by ISRI code word ‗Twitch‘;
Aluminium auto or truck wheels covered by ISRI code
word 'Troma' ;
Fragmentizer aluminium scrap from automobile
shredders covered by ISRI code word 'Tweak';
Burnt Fragmentizer aluminium scrap (from automobile
shredders) covered by ISRI code word 'Twire';
(1) (2) (3) (4) (5)

Shredded non-ferrous scrap (predominantly aluminium)
covered by ISRI code word 'Zorba';
New production aluminium extrusions covered by ISRI
code word 'Tata';
All aluminium radiators from automobiles covered by
ISRI code word 'Tally';
Aluminium extrusions '10/10 covered by ISRI code
word 'Toto';
Aluminium extrusions dealer grade covered by the
word 'Tutu';
7602 00 90 --- Other waste and scrap kg. 5% -
7603 ALUMINIUM POWDERS AND FLAKES

7603 10 - Powders of non-lamellar structure :
7603 10 10 --- Aluminium powder for thermit process kg. 7.5% -
7603 10 90 --- Other kg. 7.5% -
7603 20 00 - Powders of lamellar structure; flakes kg. 7.5% -
7604 ALUMINIUM BARS, RODS AND PROFILES

7604 10 -Of aluminium, not alloyed :
7604 10 10 ---Wire rods kg. 7.5% -
7604 10 20 ---Bars and rods, other than wire rods kg. 7.5% -
---Profiles :
7604 10 31 ----Hollow kg. 7.5% -
7604 10 39 ----Other kg. 7.5% -
-Of aluminium alloys :
7604 21 00 --Hollow profiles kg. 7.5% -
7604 29 --Other :
7604 29 10 ---Hard drawn bare aluminium conductors steel kg. 7.5% -
re-inforced (A.C.S.R.)
7604 29 20 --- Wire rods kg. 7.5% -
7604 29 30 --- Bars and rods, other than wire rods kg. 7.5% -
7604 29 90 --- Other kg. 7.5% -
7605 ALUMINIUM WIRE

- Of aluminium, not alloyed :
7605 11 00 -- Of which the maximum cross-sectional kg. 7.5% -
7605 19 -- Other :
7605 19 10 --- Of which the maximum cross-sectional kg. 7.5% -
dimension exceeds 6 mm but does not
exceed 7 mm
--- Other :
7605 19 91 ---- Hard drawn bare-solid kg. 7.5% -
7605 19 99 ---- Other kg. 7.5% -
(1) (2) (3) (4) (5)

- Of aluminium alloys :
7605 21 00 -- Of which the maximum cross-sectional kg. 7.5% -
7605 29 -- Other :
7605 29 10 --- Of which the maximum cross-sectional kg. 7.5% -
dimension exceeds 6 mm but does not exceed 7 mm
7605 29 90 --- Other kg. 7.5% -
7606 ALUMINIUM PLATES, SHEETS AND STRIP, OF A THICKNESS

EXCEEDING 0.2 MM
- Rectangular (including square) :
7606 11 -- Of aluminium, not alloyed :
7606 11 10 --- Electrolytic plates or sheets kg. 7.5% -
7606 11 90 --- Other kg. 7.5% -
7606 12 00 -- Of aluminium alloys kg. 7.5% -
- Other :
7606 91 -- Of aluminium, not alloyed :
7606 91 10 --- Circles kg. 7.5% -
7606 91 20 --- Electrolytic plates or sheets kg. 7.5% -
7606 91 90 --- Other kg. 7.5% -
7606 92 -- Of aluminium alloys :
7606 92 10 --- Circles kg. 7.5% -
7606 92 90 --- Other kg. 7.5% -
7607 ALUMINIUM FOIL (WHETHER OR NOT PRINTED OR

BACKED WITH PAPER, PAPERBOARD, PLASTICS OR
SIMILAR BACKING MATERIALS) OF A THICKNESS
(EXCLUDING ANY BACKING) NOT EXCEEDING 0.2 MM
- Not backed :
7607 11 -- Rolled but not further worked :
7607 11 10 --- Ordinarily used for tea chest lining kg. 7.5% -
7607 11 90 --- Other kg. 7.5% -
7607 19 -- Other :
--- Other :
7607 19 91 ---- Plain kg. 7.5% -
7607 19 92 ---- Embossed kg. 7.5% -
7607 19 93 ---- Perforated or cut-to-shape kg. 7.5% -
7607 19 94 ---- Coated kg. 7.5% -
7607 19 95 ---- Printed kg. 7.5% -
7607 19 99 ---- Other kg. 7.5% -
7607 20 - Backed :
7607 20 90 --- Other kg. 7.5% -
(1) (2) (3) (4) (5)

7608 ALUMINIUM TUBES AND PIPES
7608 10 00 - Of aluminium, not alloyed kg. 10% -
7608 20 00 - Of aluminium alloys kg. 10% -
7609 00 00 ALUMINIUM TUBE OR PIPE FITTINGS kg. 10% -

(FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES)
7610 ALUMINIUM STRUCTURES (EXCLUDING

PREFABRICATED BUILDINGS OF HEADING 9406) AND
PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES AND
BRIDGE-SECTIONS, TOWERS, LATTICE MASTS, ROOFS,
ROOFING FRAMEWORKS, DOORS AND WINDOWS AND
THEIR FRAMES AND THRESHOLDS FOR DOORS,
BALUSTRADES, PILLARS AND COLUMNS); ALUMINIUM
PLATES, RODS, PROFILES, TUBES AND THE LIKE,
PREPARED FOR USE IN STRUCTURES
7610 10 00 - Doors, windows and their frames and thresholds kg. 10% -
for doors
7610 90 - Other :
7610 90 10 --- Structures kg. 10% -
7610 90 20 --- Parts of structures, not elsewhere specified kg. 10% -
7610 90 30 --- Aluminium plates , rods, profiles, tubes and the kg. 10% -
like, prepared for use in structure
7610 90 90 --- Other kg. 10% -
7611 00 00 ALUMINIUM RESERVOIRS, TANKS, VATS AND SIMILAR kg. 10% -

CONTAINERS, FOR ANY MATERIAL (OTHER THAN
COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY
EXCEEDING 300 L, WHETHER OR NOT LINED OR
HEAT-INSULATED, BUT NOT FITTED WITH
MECHANICAL OR THERMAL EQUIPMENT
7612 ALUMINIUM CASKS, DRUMS, CANS, BOXES AND
SIMILAR CONTAINERS (INCLUDING RIGID OR
COLLAPSIBLE TUBULAR CONTAINERS), FOR ANY
MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED
GAS), OF A CAPACITY NOT EXCEEDING 300 l,
WHETHER OR NOT LINED OR HEAT-INSULATED, BUT
NOT FITTED WITH MECHANICAL OR THERMAL
EQUIPMENT
7612 10 - Collapsible tubular containers :
7612 10 10 --- Plain kg. 10% -
7612 10 20 --- Lacquered kg. 10% -
7612 10 30 --- Printed kg. 10% -
7912 10 90 --- Other kg. 10% -
(1) (2) (3) (4) (5)

7612 90 - Other :
7612 90 10 --- Plain kg. 10% -
7612 90 20 --- Lacquered kg. 10% -
7612 90 30 --- Printed kg. 10% -
7612 90 90 --- Other kg. 10% -
7613 ALUMINIUM CONTAINERS FOR COMPRESSED OR

LIQUEFIED GAS
7613 00 - Aluminium containers for compressed or liquefied
gas :
--- Low pressure cylinders :
7613 00 11 ---- Plain kg. 10% -
7613 00 12 ---- Lacquered kg. 10% -
7613 00 13 ---- Printed kg. 10% -
7613 00 19 ---- Other kg. 10% -
--- High pressure cylinders :
7613 00 21 ---- Plain kg. 10% -
7613 00 22 ---- Lacquered kg. 10% -
7613 00 23 ---- Printed kg. 10% -
7613 00 29 ---- Other kg. 10% -
--- Other :
7613 00 91 ---- Plain kg. 10% -
7613 00 92 ---- Lacquered kg. 10% -
7613 00 93 ---- Printed kg. 10% -
7613 00 99 ---- Other kg. 10% -
7614 STRANDED WIRE, CABLES, PLAITED BANDS AND THE

LIKE, OF ALUMINIUM, NOT ELECTRICALLY INSULATED
7614 10 00 - With steel core kg. 10% -
7614 90 00 - Other kg. 10% -

AND PARTS THEREOF, OF ALUMINIUM; POT SCOURERS
AND SCOURING OR POLISHING PADS, GLOVES AND THE
LIKE, OF ALUMINIUM; SANITARY WARE AND PARTS
THEREOF, OF ALUMINIUM
7615 10 - Table, kitchen or other household articles and
parts thereof; pot scourers and scouring or
polishing pads, gloves and the like:
- - - Pressure cookers, solar collectors:
7615 10 11 ---- Pressure cookers kg. 20% -

7615 10 12 --- Solar collectors kg. 20% -
--- Utensils:
7615 10 21 ---- Non-stick kg. 20% -
7615 10 29 - - -- Other kg. 20% -
(1) (2) (3) (4) (5)

7615 10 30 - - - Other table, kitchen or household articles kg. 20% -
7615 10 40 - - - Pot scourers and scouring or polishing pads, gloves kg. 20% -
and the like
7615 10 90 - - - Parts kg. 20% -
7615 20 - Sanitary ware and parts thereof :
7615 20 10 --- Sanitary ware of aluminium and aluminium kg. 10% -
alloys for indoor use
7615 20 20 --- Parts kg. 10% -
7615 20 90 --- Other kg. 10% -
7616 OTHER ARTICLES OF ALUMINIUM

7616 10 00 - Nails, tacks, staples (other than those of kg. 10% -
heading 8305), screws, bolts, nuts, screw hooks,
rivets, cotters, cotter-pins, washers and
similar articles
- Other :
7616 91 00 -- Cloth, grill, netting and fencing, of aluminium wire kg. 10% -
7616 99 -- Other :
7616 99 10 --- Expanded metal of aluminium and aluminium alloys kg. 10% -
7616 99 20 --- Chains kg. 10% -
7616 99 30 --- Bobbins kg. 10% -
7616 99 90 --- Other kg. 10% -
CHAPTER 77
(Reserved for possible future use)
CHAPTER 78
Lead and articles thereof
SUB HEADING NOTE :

In this Chapter the expression ―refined lead‖ means metal containing by weight at least 99.9% of lead,
provided that the content by weight of any other element does not exceed the limit specified in the following
Table:
Ag Silver 0.02
As Arsenic 0.005
Bi Bismuth 0.05
Ca Calcium 0.002
Cd Cadmium 0.002
Cu Copper 0.08
Fe Iron 0.002
S Sulphur 0.002
Sb Antimony 0.005
Sn Tin 0.005
Zn Zinc 0.002
Other (for example Te), 0.001
each

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
7801 UNWROUGHT LEAD
7801 10 00 - Refined lead kg. 5% -
- Other :
7801 91 00 -- Containing by weight antimony as the principal kg. 5% -
other element
7801 99 -- Other :
7801 99 10 --- Pig lead kg. 5% -
7801 99 20 --- Unrefined lead kg. 5% -
7801 99 30 --- Unrefined lead alloys kg. 5% -
7801 99 90 --- Other kg. 5% -
7802 LEAD WASTE AND SCRAP

7802 00 - Lead waste and scrap:
7802 00 10 --- Lead scrap, namely the following: kg. 5% -
scrap lead-soft covered by ISRI code word ‗Racks‘;
mixed hard or soft scrap lead covered by ISRI
code word ‗Radio‘; wheel weights covered by
ISRI code word ‗Ropes‘;
mixed common babbit covered by ISRI code word
‗Roses‘; Scrap wet whole intact lead batteries
consisting of SLI (starting, lighting an ignition),
automotive, truck, 8-D and commercial golf cart
and marine type batteries covered by ISRI code
word 'Rink';
Scrap industrial intact lead cells consisting of
plates enclosed by some form of complete plastic
case covered by ISRI code wordn 'Rono';
Scrap whole Intact Industrial Lead Batteries
Consisting of bus, diesel, locomotive, telephone
or steel cased batteries covered by ISRI code
word 'Roper';
7802 00 90 --- Other kg. 5% -
7803 OMITTED
7804 LEAD PLATES, SHEETS, STRIP AND FOIL; LEAD POWDERS AND FLAKES
- Plates, sheets, strip and foil :
7804 11 -- Sheets, strip and foil of a thickness (excluding any backing)
not exceeding 0.2 mm :
7804 11 10 --- Sheets and strip kg. 5% -
7804 11 20 --- Foil kg. 5% -
7804 19 -- Other :
7804 19 10 --- Plates kg. 5% -
7804 19 90 --- Other kg. 5% -
7804 20 00 - Powders and flakes kg. 5% -
7806 OTHER ARTICLES OF LEAD

7806 00 - Other articles of lead
7806 00 10 --- Sanitary fixtures kg. 10% -
7806 00 20 --- Indian lead seals kg. 10% -
7806 00 30 --- Blanks kg. 10% -
7806 00 90 --- Other kg. 10% -
CHAPTER 79
Zinc and articles thereof
SUB-HEADING NOTE :
(a) Zinc, not alloyed
Metal containing by weight at least 97.5% of Zinc.
(b) Zinc alloys
Metallic substances in which zinc predominates by weight over each of the other elements,
provided that the total content by weight of such other elements exceeds 2.5%.
(c) Zinc dust
Dust obtained by condensation of zinc vapour, consisting of spherical particles which are
finer than zinc powders. At least 80% by weight of the particles pass through a sieve with 63
micrometres (microns) mesh. It must contain at least 85% by weight of metallic zinc.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
7901 UNWROUGHT ZINC

- Zinc, not alloyed :
7901 11 00 -- Containing by weight 99.99% or more of zinc kg. 5% -
7901 12 00 -- Containing by weight less than 99.99% of zinc kg. 5% -
7901 20 - Zinc alloys :
7901 20 10 --- Mozak or alloys of zinc and aluminium kg. 7.5% -
containing not less than 94% by weight
of zinc
7901 20 90 --- Other kg. 7.5% -
7902 ZINC WASTE AND SCRAP

7902 00 - Zinc waste and scrap :
7902 00 10 --- Zinc scrap, namely the following : kg. 5% -
old zinc die cast scrap covered by ISRI code word
‗Saves‘; new zinc die cast scrap covered by ISRI
code word ‗Scabs‘; new plated zinc die cast scrap
covered by ISRI code word ‗Scope‘; zinc die cast
automotive grills covered by ISRI code word ‗Scoot‘;
Old scrap zinc covered by ISRI code word ‗Score‘;
New zinc clippings covered by ISRI code word
‗Screen‘; crushed clean sorted fragmentizers die
cast scrap, as produced from automobile
fragmentizers covered by ISRI code word
‗Scribe‘;
Unsorted Zinc die cast scrap produced from
automobile fragmentizers containing about 55%
zinc-bearing scrap covered by ISRI code word
'Scroll'
7902 00 90 --- OTHER kg. 5% -
7903 ZINC DUST, POWDERS AND FLAKES

7903 10 00 - Zinc dust kg. 5% -
7903 90 00 - Other kg. 5% -
7904 ZINC BARS, RODS, PROFILES AND WIRE

7904 00 - Zinc bars, rods, profiles and wire :
--- Bars and rods :
7904 00 11 ---- Hollow bars kg. 5% -
7904 00 12 ---- Rods, including wire rods kg. 5% -
7904 00 19 ---- Other kg. 5% -
--- Profiles :
7904 00 21 ---- Hollow kg. 5% -
7904 00 22 ---- Angles, shapes and sections kg. 5% -
7904 00 29 ---- Other kg. 5% -
7904 00 30 --- Wire kg. 5% -
7905 ZINC PLATES, SHEETS, STRIP AND FOIL

7905 00 - Zinc plates, sheets, strip and foil :
7905 00 10 --- Calots kg. 5% -
7905 00 20 --- Plates kg. 5% -
7905 00 30 --- Sheets, strip and circles kg. 5% -
7905 00 40 --- Foil kg. 5% -
7907 OTHER ARTICLES OF ZINC

7907 00 - Other articles of zinc :
7907 00 10 --- Sanitary fixtures kg. 10% -
7907 00 90 --- Other kg. 10% -
CHAPTER 80
Tin and articles thereof
SUB-HEADING NOTE :
(a) Tin, not alloyed
Metal containing by weight at least 99% of tin, provided that the content by weight of any
bismuth or copper is less than the limit specified in the following Table:
Bi BISMUTH 0.1
Cu COPPER 0.4
(b) Tin alloys

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

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
8001 UNWROUGHT TIN
8001 10 - Tin, not alloyed :
8001 10 10 --- Blocks kg. 5% -
8001 10 90 --- Ingots, pigs, slabs and other primary forms of tin kg. 5% -
8001 20 00 - Tin alloys kg. 5% -
8002 TIN WASTE AND SCRAP

8002 00 - Tin waste and scrap :
8002 00 10 --- Tin scrap, namely the following : kg. 5% -
block tin covered by ISRI code word ‗Ranch‘;
high tin base babbit covered by ISRI code word
‗Raves‘; pewter covered by ISRI code word
‗Ranks‘
8002 00 90 --- Other kg. 5% -
8003 TIN BARS, RODS, PROFILES AND WIRE

8003 00 - Tin bars, rods, profiles and wire :
8003 00 10 --- Hollow bars kg. 5% -
8003 00 20 --- Bars, other than hollow bars; rods kg. 5% -
8003 00 30 --- Profiles kg. 5% -
8003 00 40 --- Wire kg. 5% -
8004 OMITTED
8005 00 00 OMITTED
8006 OMITTED
8007 OTHER ARTICLES OF TIN

8007 00 - Other articles of tin :
8007 00 10 --- Blanks kg. 10% -
8007 00 90 --- Other kg. 10% -
CHAPTER 81
Other base metals; cermets; articles thereof

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
8101 TUNGSTEN (WOLFRAM) AND ARTICLES THEREOF,
INCLUDING WASTE AND SCRAP
8101 10 00 - Powders kg. 5% -
- Other :
8101 94 00 -- Unwrought tungsten, including bars and rods kg. 5% -
obtained simply by sintering
8101 96 00 -- Wire kg. 5% -
8101 97 00 -- Waste and scrap kg. 5% -
8101 99 -- Other :
8101 99 10 --- Tungsten filament kg. 10%
8101 99 90 --- Other kg. 10% -
8102 MOLYBDENUM AND ARTICLES THEREOF, INCLUDING

WASTE AND SCRAP
8102 10 00 - Powders kg. 5% -
- Other :
8102 94 00 -- Unwrought molybdenum, including bars and kg. 5% -
rods obtained simply by sintering
8102 95 -- Bars and rods, other than those obtained
simply by sintering, profiles, plates, sheets,
strip and foil :
8102 95 10 --- Hollow bars kg. 5% -
8102 95 90 --- Other kg. 5% -
8102 96 00 -- Wire kg. 5% -
8102 99 00 -- Other kg. 10% -
8103 TANTALUM AND ARTICLES THEREOF, INCLUDING

WASTE AND SCRAP
8103 20 - Unwrought tantalum, including bars and rods
obtained
(1) (2) (3) (4) (5)

simply by sintering; powders :
8103 20 10 --- Hollow bars kg. 5% -
8103 20 90 --- Other kg. 5% -
8103 30 00 - Waste and scrap kg. 5% -
- Other:
8103 91 00 -- Crucibles kg. 10% -
8103 99 00 -- Other kg. 10% -
8104 MAGNESIUM AND ARTICLES THEREOF, INCLUDING
WASTE AND SCRAP
- Unwrought magnesium :
8104 11 00 -- Containing at least 99.8% by weight of kg. 5% -
magnesium
8104 19 00 -- Other kg. 5% -
8104 20 - Waste and scrap :
8104 20 10 --- Magnesium scrap, namely the following : kg. 5% -
magnesium clips covered by ISRI code word
‗Wafer‘; magnesium scrap covered by ISRI
code word ‗Walnut‘; magnesium engraver
plates covered by ISRI code word ‗Wine‘;
magnesium dock boards covered by ISRI code
word ‗Wood‘; magnesium turnings covered by
ISRI code word ‗World‘
8104 20 90 --- Other kg. 5% -
8104 30 - Raspings, turnings and granules, graded
according
to size; powders :
8104 30 10 --- Raspings, turnings and granules, graded according kg. 5% -
to size
8104 30 20 --- Powders kg. 5% -
8104 90 - Other :
8104 90 10 --- Other magnesium and magnesium base alloys, kg. 5% -
wrought
8104 90 20 --- Flakes kg. 5% -
8104 90 30 --- Wire kg. 5% -
8104 90 90 --- Other kg. 10% -
8105 C O B ALT M AT TE S A ND O T HE R IN TE R M E DIAT E

PRODUCTS OF COBALT METALLURGY; COBALT AND
ARTICLES THEREOF, INCLUDING WASTE AND SCRAP
8105 20 - Cobalt mattes and other intermediate products
of cobalt metallurgy; unwrought cobalt;
powders :
8105 20 10 --- Cobalt mattes and other intermediate products kg. 5% -
of cobalt metallurgy
8105 20 20 --- Cobalt unwrought kg. 5% -
8105 20 30 --- Powders kg. 5% -
(1) (2) (3) (4) (5)

8105 90 00 - Other kg. 10% -
8106 BISMUTH AND ARTICLES THEREOF, INCLUDING WASTE

AND SCRAP
8106 10 - Containing more than 99.99 % of bismuth, by
weight:
8106 10 10 --- Bismuth, unwrought kg. 5% -
8106 10 20 --- Articles of bismuth kg. 5% -
8106 10 90 --- Other kg. 10% -
8106 90 - Other:
8106 90 10 --- Waste and scrap of bismuth and bismuth alloys kg. 5% -
8106 90 90 --- Other kg. 10% -
8108 TITANIUM AND ARTICLES THEREOF, INCLUDING

WASTE AND SCRAP
8108 20 00 - Unwrought titanium; powders kg. 5% -
8108 90 - Other :
8108 90 10 --- Titanium, wrought kg. 5% -
8108 90 90 --- Other kg. 10% -
8109 ZIRCONIUM AND ARTICLES THEREOF, INCLUDING

WASTE AND SCRAP
- Unwrought zirconium; powders:
8109 21 00 -- Containing less than 1 part hafnium to 500 parts kg. 10% -
zirconium by weight
8109 29 00 -- Other kg. 10% -
- Waste and scrap:
zirconium by weight
8109 39 00 -- Other kg. 10% -
- Other:
zirconium by weight
9109 99 00 -- Other kg. 10% -
8110 ANTIMONY AND ARTICLES THEREOF, INCLUDING

WASTE AND SCRAP
8110 10 00 - Unwrought antimony; powders kg. 5% -
8110 90 00 - Other kg. 10% -
8111 MANGANESE AND ARTICLES THEREOF, INCLUDING

WASTE
AND SCRAP
8111 00 - Manganese and articles thereof, including waste and scrap
8111 00 10 --- Unwrought manganese and manganese base alloys kg. 5% -
(1) (2) (3) (4) (5)

8111 00 20 --- Waste and scrap of manganese base alloys kg. 5% -
8111 00 30 --- Wrought manganese kg. 5% -
8111 00 90 --- Other kg. 10% -
8112 BERYLLIUM, CHROMIUM, HAFNIUM, RHENIUM,

THALLIUM, CADMIUM, GERMANIUM, VANADIUM,
GALLIUM, INDIUM AND NIOBIUM (COLUMBIUM),
ARTICLES OF THESE METALS, INCLUDING WASTE AND
SCRAP;
- Beryllium :
8112 12 00 -- Unwrought; powders kg. 5% -
8112 19 00 -- Other kg. 10% -
- Chromium :
8112 29 00 -- Other kg. 10% -
- Hafnium:
8112 31 -- Unwrought; waste and scrap; powders:
8112 31 10 --- Unwrought kg. 10% -
8112 31 20 --- Waste and scrap kg. 10% -
8112 31 30 --- Powders kg. 10% -
8112 39 00 -- Other kg. 10% -
- Rhenium:
8112 41 -- Unwrought; waste and scrap; powders:
8112 41 10 --- Unwrought kg 10% -
8112 41 20 --- Waste and scrap kg. 10% -
8112 41 30 --- Powders kg. 10% -
8112 49 00 -- Other kg. 10% -
- Thallium :
8112 59 00 -- Other kg. 10% -
- Cadmium:
8112 69 00 -- Other kg. 10% -
- Other:
8112 92 00 -- Unwrought; waste and scrap; powders kg. 5% -
8112 99 00 -- Other kg. 10%
8113 CERMETS AND ARTICLES THEREOF, INCLUDING WASTE
AND SCRAP
8113 00 - Cermets and articles thereof, including waste
and
scrap :
8113 00 10 --- Unwrought cermets kg. 10% -
8113 00 20 --- Waste and scrap of cermets kg. 10% -
8113 00 30 --- Articles of cermets kg. 10% -
8113 00 90 --- Other kg. 10% -
CHAPTER 82
Tools, implements, cutlery, spoons and forks, of base metal;
parts thereof of base metal
NOTES :
1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure
sets, and goods of heading 8209, this Chapter covers only articles with a blade, working edge, working
surface or other working part of:
(a) base metal;
(b) metal carbides or cermets;
(c) precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base
metal, metal carbide or cermet; or
(d) abrasive materials on a support of base metal, provided that the articles have cutting teeth,
flutes, grooves, or the like, of base metal, which retain their identity and function after the application
of the abrasive.
2. Parts of base metal of the articles of this Chapter are to be classified with the articles of which they
are parts, except parts separately specified as such and tool-holders for hand tools (heading 8466). However,
parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.
Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in
heading 8510.
3. Sets consisting of one or more knives of heading 8211 and at least an equal number of articles of
heading 8212.5 are to be classified in heading 8212.5.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
8201 HAND TOOLS, THE FOLLOWING: SPADES, SHOVELS,
MATTOCKS, PICKS, HOES, FORKS AND RAKES; AXES,
BILL HOOKS AND SIMILAR HEWING TOOLS; SECATEURS
AND PRUNERS OF ANY KIND; SCYTHES, SICKLES, HAY
KNIVES, HEDGE SHEARS, TIMBER WEDGES AND OTHER
TO O LS OF A K IN D U SE D IN AG RI CU LTUR E ,
HORTICULTURE OR FORESTRY.
8201 10 00 - Spades and shovels kg. 10% -
8201 30 00 - Mattocks, picks, hoes and rakes kg. 10% -
8201 40 00 - Axes, bill hooks and similar hewing tools kg. 10% -
8201 50 00 - Secateurs and similar one-handed pruners and kg. 10% -
shears (including poultry shears)
8201 60 00 - Hedge shears, two-handed pruning shears and kg. 10% -
(1) (2) (3) (4) (5)

similar two-handed shears
8201 90 00 - Other hand tools of a kind used in agriculture, kg. 10% -
horticulture or forestry
8202 H AND SAWS; BLADES FOR SAWS OF ALL KINDS

(INCLUDING SLITTING, SLOTTING OR TOOTHLESS SAW
BLADES)
8202 10 - Hand saws :
8202 10 10 --- Metal working hand saws kg. 10% -
8202 10 20 --- Wood working and similar hand saws kg. 10% -
8202 10 90 --- Other kg. 10% -
8202 20 00 - Band saw blades kg. 10% -
- Circular saw blades (including slitting or slotting
saw blades):
8202 31 00 -- With working part of steel kg. 10% -
8202 39 00 -- Other, including parts kg. 10% -
8202 40 00 - Chain saw blades kg. 10% -
- Other saw blades :
8202 91 -- Straight saw blades, for working metal:
8202 91 10 --- Machine operated kg. 10% -
8202 91 20 --- Hand operated kg. 10% -
8202 99 -- Other:
8202 99 10 --- Hacksaw frames kg. 10% -
8202 99 90 --- Other kg. 10% -
8203 FILES, RASPS, PLIERS (INCLUDING CUTTING PLIERS),

PINCERS, TWEEZERS, METAL CUTTING SHEARS, PIPE-
CUTTERS, BOLT CROPPERS, PERFORATING PUNCHES
AND SIMILAR HAND TOOLS
8203 10 00 - Files, rasps and similar tools kg. 10% -
8203 20 00 - Pliers (including cutting pliers), pincers, kg. 10% -
tweezers and similar tools
8203 30 00 - Metal cutting shears and similar tools kg. 10% -
8203 40 - Pipe-cutters, bolt croppers, perforating punches
and similar tools :
8203 40 10 --- Perforating punches and pipe cutters kg. 10% -
8203 40 90 --- Other kg. 10% -
8204 H A ND - O P E RAT E D S PA NN E RS A ND W RENC HE S

(INCLUDING TORQUE METER WRENCHES BUT NOT
INCLUDING TAP WRENCHES); INTERCHANGEABLE
SPANNER SOCKETS, WITH OR WITHOUT HANDLES
- Hand-operated spanners and wrenches:
8204 11 -- Non-adjustable :
8204 11 10 --- Spanners kg. 10% -
(1) (2) (3) (4) (5)

8204 11 20 --- Wrenches kg. 10% -
8204 12 -- Adjustable :
8204 12 10 --- Spanners kg. 10% -
8204 12 20 --- Wrenches kg. 10% -
8204 20 00 - Interchangeable spanner sockets, with or kg. 10% -
without handles
8205 HAND TOOLS (INCLUDING GLAZIERS’ DIAMONDS),

NOT ELSEWHERE SPECIFIED OR INCLUDED; BLOW
LAMPS; VICES; CLAMPS AND THE LIKE, OTHER THAN
ACCESSORIES FOR AND PARTS OF, MACHINE-TOOLS
O R WAT ER - J ET CU TTI NG M A CHIN E S; A NVI LS ;
PORTABLE FORGES ; HAND - OR PEDAL - OPERATED
GRINDING WHEELS WITH FRAMEWORKS
8205 10 00 - Drilling, threading or tapping tools u 10% -
8205 20 00 - Hammers and sledge hammers u 10% -
8205 30 00 - Planes, chisels, gouges and similar cutting u 10% -
tools for working wood
8205 40 00 - Screwdrivers u 10% -
- Other hand tools (including glaziers’ diamonds) :
8205 51 -- Household tools :
8205 51 10 --- Can or cork openers u 10% -
8205 51 90 --- Other u 10% -
8205 59 -- Other:
8205 59 10 --- Grease guns (excluding compressed air type) u 10% -
8205 59 20 --- Metal working hand tools u 10% -
8205 59 30 --- Hand tools for specified uses, such as watch u 10% -
making tools, goldsmith tools
8205 59 40 - - - Forks other than those of headings 8201 and 8215 u 10%
8205 59 90 --- Other u 10% -
8205 60 00 - Blow lamps u 10% -
8205 70 00 - Vices, clamps and the like u 10% -
8205 90 - Other, including sets of articles of two or more
sub-headings of this heading:
8205 90 10 - - - Anvils and portable forges u 10% -
8205 90 20 - - - Grinding wheels with frame, hand or pedal-operated u 10% -
8205 90 30 - - - Sets of articles of two or more of the foregoing u 10% -
sub-headings
8205 90 90 - - - Other u 10% -
8206 TOOLS OF TWO OR MORE OF THE HEADINGS 8202

TO 8205, PUT UP IN SETS FOR RETAIL SALE
8206 00 - Tools of two or more of the headings 8202 to 8205,
put up in sets for retail sale :
(1) (2) (3) (4) (5)

8206 00 10 --- Garage tools in sets kg. 10% -
8206 00 90 --- Other kg. 10% -
8207 I NTERCHA NGEAB LE TOOLS F OR HAND TOOLS ,

WHETHER OR NOT P OWER - OPERATED , OR FOR
MACHINE-TOOLS (FOR EXAMPLE, FOR PRESSING,
STAMPING, PUNCHING, TAPPING, THREADING, DRILLING,
BORING, BROACHING, MILLING, TURNING OR SCREW
DRI VI NG ), I NCLUDI NG DIES F OR DRAWING OR
EXTRUDING METAL, AND ROCK DRILLING OR EARTH
BORING TOOLS
- Rock drilling or earth boring tools :
8207 13 00 -- With working part of cermets kg. 10% -
8207 19 00 -- Other, including parts kg. 10% -
8207 20 00 - Dies for drawing or extruding metal kg. 10% -
8207 30 00 - Tools for pressing, stamping or punching kg. 10% -
8207 40 - Tools for tapping or threading :
8207 40 10 --- Chasers kg. 10% -
8207 40 90 --- Other kg. 10% -
8207 50 00 - Tools for drilling, other than for rock drilling kg. 10% -
8207 60 - Tools for boring or broaching:
8207 60 10 --- Reamers kg. 10% -
8207 60 90 --- Other kg. 10% -
8207 70 - Tools for milling :
8207 70 10 --- Cutters kg. 10% -
8207 70 90 --- Other kg. 10% -
8207 80 00 - Tools for turning kg. 10% -
8207 90 - Other interchangeable tools:
8207 90 10 --- For metal working hand tools kg. 10% -
8207 90 20 --- For wood working hand tools kg. 10% -
8207 90 30 --- Lathe tools and tool belts kg. 10% -
8207 90 90 --- Other kg. 10% -
8208 KNIVES AND CUTTING BLADES, FOR MACHINES OR

FOR MECHANICAL APPLIANCES
8208 10 00 - For metal working u 10% -
8208 20 00 - For wood working u 10% -
8208 30 00 - For kitchen appliances or for machines used u 10% -
by the food industry
8208 40 00 - For agricultural, horticultural or forestry machines u 10% -
8208 90 - Other :
8208 90 10 --- Knives and cutting blades for paper cutting u 10% -
machines
8208 90 20 --- Bell skiving knives u 10% -
8208 90 30 --- Band knives for splitting machine u 10% -
(1) (2) (3) (4) (5)

8208 90 40 --- Cutting and clicking dies u. 10% -
8208 90 90 --- Other u 10% -
8209 PLATES, STICKS, TIPS AND THE LIKE FOR TOOLS,

UNMOUNTED, OF CERMETS
8209 00 - Plates, sticks, tips and the like for tools, unmounted,
of cermets:
8209 00 10 --- Tungsten carbide tips kg. 10% -
8209 00 90 --- Other kg. 10% -
8210 00 00 HAND-OPERATED MECHANICAL APPLIANCES, kg. 10% -

WEIGHING 10 KG. OR LESS, USED IN THE
PREPARATION, CONDITIONING OR SERVING OF FOOD
OR DRINK
8211 KNIVES WITH CUTTING BLADES, SERRATED OR NOT

(INCLUDING PRUNING KNIVES), OTHER THAN KNIVES
OF HEADING 8208, AND BLADES THEREFOR
8211 10 00 - Sets of assorted articles kg. 10% -
- Other :
8211 91 00 -- Table knives having fixed blades kg. 10% -
8211 92 00 -- Other knives having fixed blades kg. 10% -
8211 93 -- Knives having other than fixed blades:
8211 93 10 --- Pocket knives kg. 10% -
8211 93 90 --- Other kg. 10% -
8211 94 00 -- Blades kg. 10% -
8211 95 00 -- Handles of base metal kg. 10% -
8212 RAZORS AND RAZOR BLADES (INCLUDING RAZORBLADE

BLANKS IN STRIPS)
8212 10 - Razors :
8212 10 10 --- Twin type shaving kg. 10% -
8212 10 90 --- Other kg. 10% -
8212 20 - Safety razor blades, including razor blade blanks
in strips:
--- Safety razor blades :
8212 20 11 ---- Disposable catridge blades kg. 10% -
8212 20 19 ---- Other kg. 10% -
8212 20 20 --- Safety razor blade blanks, in strips kg. 10% -
8212 90 00 - Other parts kg. 10% -
8213 00 00 SCISSORS, TAILORS’ SHEARS AND SIMILAR kg. 10% -

SHEARS, AND BLADES THEREFOR
8214 OTHER ARTICLES OF CUTLERY (FOR EXAMPLE, HAIR

(1) (2) (3) (4) (5)

CLIPPERS , BUTCHERS ’ OR KITCHEN CLEAVERS ,
CHOPPERS AND MINCING KNIVES, PAPER KNIVES);
MANICURE OR PEDICURE SETS AND INSTRUMENTS
(INCLUDING NAIL FILES)
8214 10 - Paper knives, letter openers, erasing knives,
pencil sharpeners and blades therefor:
8214 10 10 --- Paper knives, letter openers, erasing knives, pencil kg. 10% -
sharpeners
8214 10 90 --- Blades kg. 10% -
8214 20 - Manicure or pedicure sets and instruments (including
nail files):
8214 20 10 --- Nail cutters kg. 10% -
8214 20 90 --- Other kg. 10% -
8214 90 - Other :
8214 90 10 --- Handles of cutlery of base metal kg. 10% -
8214 90 90 --- Other kg. 10% -
8215 SPOONS, FORKS, LADLES, SKIMMERS, CAKE-SERVERS,

FISH-KNIVES, BUTTER-KNIVES, SUGAR TONGS AND
SIMILAR KITCHEN OR TABLEWARE
8215 10 00 - Sets of assorted articles containing at least kg. 10% -
one article plated with precious metal
8215 20 00 - Other sets of assorted articles kg. 10% -
- Other :
8215 91 00 -- Plated with precious metal kg. 10% -
8215 99 00 -- Other kg. 10% -
CHAPTER 83
Miscellaneous articles of base metal
NOTES :
1. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles.
However, articles of iron or steel of headings 7312, 7312.5, 7317, 7318 or 7320, or similar articles of other
base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.
2. For the purposes of heading 8302, the word ―castors‖ means those having a diameter (including,
where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate,
tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
8301 PADLOCKS AND LOCKS (KEY, COMBINATION OR
ELECTRICALLY OPERATED), OF BASE METAL;
CLASPS AND FRAMES WITH CLASPS,
INCORPORATING LOCKS, OF BASE METAL; KEYS
FOR ANY OF THE FOREGOING ARTICLES, OF BASE
METAL
8301 10 00 - Padlocks u 20% -
8301 20 00 - Locks of a kind used for motor vehicles u 15% -
8301 30 00 - Locks of a kind used for furniture u 20% -
8301 40 - Other locks :
8301 40 10 --- Combination locks u 20% -
8301 40 90 --- Other u 20% -
8301 50 00 - Clasps and frames with clasps, incorporating u 20% -
locks
8301 60 00 - Parts u 20% -
8301 70 00 - Keys presented separately u 20% -
8302 BASE METAL MOUNTINGS, FITTINGS AND SIMILAR

ARTICLES SUITABLE FOR FURNITURE, DOORS,
STAIRCASES, WINDOWS, BLINDS, COACHWORK,
SADDLERY, TRUNKS, CHESTS, CASKETS OR THE
LIKE; BASE METAL HAT-RACKS, HAT-PEGS,
BRACKETS AND SIMILAR FIXTURES; CASTORS WITH
MOUNTINGS OF BASE METAL; AUTOMATIC DOOR
CLOSERS OF BASE METAL
8302 10 - Hinges:
8302 10 10 --- Of steel kg. 15% -
8302 10 20 --- Of brass kg. 15% -
(1) (2) (3) (4) (5)

8302 10 90 --- Other kg. 15% -
8302 20 00 - Castors kg. 15% -
8302 30 - Other mountings, fittings and similar articles
suitable for motor vehicles:
8302 30 10 --- Curve drive stakes kg. 15% -
8302 30 90 --- Other kg. 15% -
- Other mountings, fittings and similar articles:
8302 41 -- Suitable for buildings:
8302 41 10 --- Fittings for doors and windows kg. 15% -
8302 41 20 --- Tower bolts kg. 15% -
8302 41 90 --- Other kg. 15% -
8302 42 00 -- Other, suitable for furniture kg. 15% -
8302 49 00 -- Other kg. 15% -
8302 50 00 - Hat-racks, hat-pegs, brackets and similar fixtures kg. 15% -
8302 60 00 - Automatic door closers kg. 15% -
8303 00 00 ARMOURED OR REINFORCED SAFES, STRONG-BOXES kg. 10% -

AND DOORS AND SAFE DEPOSIT LOCKERS FOR
STRONG-ROOMS, CASH OR DEED BOXES AND
THE LIKE, OF BASE METAL
8304 00 00 FILING, CABINETS, CARD-INDEX CABINETS, PAPER kg. 20% -

TRAYS, PAPER RESTS, PEN TRAYS, OFFICE-STAMP
STANDS AND SIMILAR OFFICE OR DESK EQUIPMENT,
OF BASE METAL, OTHER THAN OFFICE FURNITURE
OF HEADING 9403
8305 FITTINGS FOR LOOSE-LEAF BINDERS OR FILES,

LETTER CLIPS, LETTER CORNERS, PAPER CLIPS,
INDEXING TAGS AND SIMILAR OFFICE ARTICLES, OF
BASE METAL; STAPLES IN STRIPS (FOR EXAMPLE, FOR
OFFICES, UPHOLSTERY, PACKAGING), OF BASE
METAL
8305 10 00 - Fittings for loose-leaf binders or files kg. 20% -
8305 20 00 - Staples in strips kg. 20% -
8305 90 - Other, including parts:
8305 90 10 --- Pins (other than those of heading 7317) kg. 20% -
8305 90 20 --- Clips kg. 20% -
8305 90 90 --- Other kg. 20% -
8306 BELLS, GONGS AND THE LIKE, NON-ELECTRIC, OF

BASE METAL; STATUETTES AND OTHER ORNAMENTS,
OF BASE METAL; PHOTOGRAPH, PICTURE OR
SIMILAR FRAMES, OF BASE METAL; MIRRORS OF
BASE METAL
(1) (2) (3) (4) (5)

8306 10 00 - Bells, gongs and the like kg. 20% -
- Statuettes and other ornaments:
8306 21 -- Plated with precious metal:
8306 21 10 --- Statuettes kg. 20% -
8306 21 20 --- Trophies kg. 20% -
8306 21 90 --- Other kg. 20% -
8306 29 -- Other:
8306 29 10 --- Statuettes kg. 20% -
8306 29 20 --- Trophies kg. 20% -
8306 29 90 --- Other kg. 20% -
8306 30 00 - Photograph, picture or similar frames; mirrors kg. 20% -
8307 FLEXIBLE TUBING OF BASE METAL, WITH OR WITHOUT

FITTINGS
8307 10 00 - Of iron or steel kg. 10% -
8307 90 00 - Of other base metal kg. 10% -
8308 CLASPS, FRAMES WITH CLASPS, BUCKLES, BUCKLE-

CLASPS, HOOKS, EYES, EYELETS AND THE LIKE, OF
BASE METAL, OF A KIND USED FOR CLOTHING OR
CLOTHING ACCESSORIES, FOOTWEAR, JEWELLERY,
WRIST WATCHES, BOOKS, AWNINGS, LEATHER
GOODS, TRAVEL GOODS OR SADDLERY OR FOR
OTHER MADE UP ARTICLES; TUBULAR OR
BIFURCATED RIVETS, OF BASE METAL; BEADS AND
SPANGLES, OF BASE METALS
8308 10 - Hooks, eyes and eyelets:
8308 10 10 --- Hooks and eyes kg. 10% -
--- Eyelets:
8308 10 21 ---- For footwear kg. 10% -
8308 10 29 ---- Other kg. 10% -
8308 20 00 - Tubular or bifurcated rivets kg. 10% -
8308 90 - Other, including parts:
--- Buckles:
8308 90 11 ---- For footwear kg. 10% -
8308 90 19 ---- Other kg. 10% -
8308 90 20 --- Imitation zari spangles kg. 10% -
--- Beads and spangles of base metal:
8308 90 31 ---- For garments, made ups, knitwear, plastic kg. 10% -
and leather goods
8308 90 39 ---- Other kg. 10% -
8308 90 40 --- Fittings for travel requisites and leather goods kg. 10% -
--- Other:
8308 90 91 ---- For garments, made ups, knitwear, plastic and kg. 10% -
leather goods
(1) (2) (3) (4) (5)

8308 90 99 ---- Other kg. 10% -
8309 STOPPERS, CAPS AND LIDS (INCLUDING CROWN

CORKS, SCREW CAPS AND POURING STOPPERS),
CAPSULES FOR BOTTLES, THREADED BUNGS, BUNG
COVERS, SEALS AND OTHER PACKING ACCESSORIES,
OF BASE METAL
8309 10 00 - Crown corks kg. 10% -
8309 90 - Other:
8309 90 10 --- Pilfer proof caps for packaging, all sorts, with or kg. 10% -
without washers or other fittings, of cork,
rubber, polyethylene or any other material
8309 90 20 --- Aluminium caps, seals, capsules and closers kg. 10% -
8309 90 30 --- Other seals kg. 10% -
8309 90 90 --- Other kg. 10% -
8310 SIGN-PLATES, NAME-PLATES, ADDRESS-PLATES AND

SIMILAR PLATES, NUMBERS, LETTERS AND OTHER
SYMBOLS, OF BASE METAL, EXCLUDING THOSE OF
HEADING 9405
8310 00 - Sign-plates, name-plates, address-plates and
similar plates, numbers, letters and other
symbols, of base metal, excluding those of
heading 9405:
8310 00 10 --- Enamel iron signboard kg. 20% -
8310 00 90 --- Other kg. 20% -
8311 WIRE, RODS, TUBES, PLATES, ELECTRODES AND

SIMILAR PRODUCTS, OF BASE METAL OR OF METAL
CARBIDES, COATED OR CORED WITH FLUX
MATERIAL, OF A KIND USED FOR SOLDERING,
BRAZING, WELDING OR DEPOSITION OF METAL OR
OF METAL CARBIDES; WIRE AND RODS, OF
AGGLOMERATED BASE METAL POWDER, USED FOR
METAL SPRAYING
8311 10 00 - Coated electrodes of base metal, for electric kg. 10% -
arc-welding
8311 20 00 - Cored wire of base metal, for electric arc- kg. 10% -
welding
8311 30 - Coated rods and cored wire, of base metal,
for soldering, brazing or welding by flame:
8311 30 10 --- Wire and rods of agglomerated base metal kg. 10% -
8311 30 90 --- Other kg. 10% -
8311 90 00 - Other kg. 10% -
SECTION-XVI CHAPTER-84
SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS

THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND
RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
NOTES :
(a) transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber
(heading 4010), or other articles of a kind used in machinery or mechanical or electrical appliances or
for other technical uses, of vulcanised rubber other than hard rubber (heading 4016);
(b) articles of leather or of composition leather (heading 4205) or of furskin (heading 4303), of a
kind used in machinery or mechanical appliances or for other technical uses;
(c) bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example,
Chapter 39, 40, 44 or 48 or Section XV);
(d) perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section
XV);
(e) transmission or conveyor belts or belting of textile material ( heading 5910) or other articles of
textile material for technical uses (heading 5911);
(f) precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7102 to
7104, or articles wholly of such stones of heading 7116 except unmounted worked sapphires and diamonds
for styli (heading 8522);
(g) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar
goods of plastics (Chapter 39);
(h) drill pipe (heading 7304);
(ij) endless belts of metal wire or strip (Section XV);
(k) articles of Chapter 82 or 83;
(l) articles of Section XVII;
(m) articles of Chapter 90;
(n) clocks, watches or other articles of Chapter 91;
(o) interchangeable tools of heading 8207 or brushes of a kind used as parts of machines (heading
9603); similar interchangeable tools are to be classified according to the constituent material of their
working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 6804 or 6909);
(p) articles of Chapter 95; or
(q) typewriter or similar ribbons, whether or not on spools or in cartridges (classified according
to their constituent material, or in heading 9612 if inked or otherwise prepared for giving impressions),
or monopods, bipods, tripods and similar articles, of heading 9620.
2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines
(not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the
following rules :
(a) parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings
8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in
their respective headings;
(b) other parts, if suitable for use solely or principally with a particular kind of machine, or with a
number of machines of the same heading (including a machine of heading 8479 or 8543) are to be
classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or
8538 as appropriate. However, parts which are equally suitable for use principally with the goods of
headings 8517 and 8525 to 8528 are to be classified in heading 8517, and parts which are suitable for
use solely or principally with the goods of heading 8524 are to be classified in heading 8529;
(c) all other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or
8538 as appropriate or, failing that, in heading 8487 or 8548.
3. Unless the context otherwise requires, composite machines consisting of two or more machines
fitted together to form a whole and other machines designed for the purpose of performing two or more
complementary or alternative functions are to be classified as if consisting only of that component or as being
that machine which performs the principal function.
4. Where a machine (including a combination of machines) consists of individual components (whether
separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended
to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter
85, then the whole falls to be classified in the heading appropriate to that function.
5. For the purposes of these Notes, the expression ―machine‖ means any machine, machinery, plant,
equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.
6. (a) Throughout the Nomenclature, the expression ―electrical and electronic waste and scrap‖
means electrical and electronic assemblies, printed circuit boards and electrical or electronic articles
that—
(i) have been rendered unusable for their original purposes by breakage, cutting-up or
other processes or are economically unsuitable for repair, refurbishment or renovation to render
them fit for their original purposes; and
(ii) are packaged or shipped in a manner not intended to protect individual articles from
damage during transportation, loading and unloading operations;
(b) mixed consignments of ―electrical and electronic waste and scrap‖ and other waste and scrap
are to be classified in heading 8549;
(c) this Section does not cover municipal waste as defined in Note 4 to Chapter 38.
CHAPTER 84
Nuclear reactors, boilers, machinery and mechanical appliances;
parts thereof
NOTES :
(a) millstones, grindstones or other articles of Chapter 68;
(b) machinery or appliances (for example, pumps) of ceramic material and ceramic parts of
machinery or appliances of any material (Chapter 69);
(c) laboratory glassware (heading 7017); machinery, appliances or other articles for technical
uses or parts thereof, of glass (heading 7019 or 7020);
(d) articles of heading 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or
78 to 81);
(e) vacuum cleaners of headiang 8508:
(f) electro-mechanical domestic appliances of heading 8509; digital cameras of heading 8525;
(g) radiators for the articles of Section XVII; or
(h) hand-operated mechnical floor sweepers, not motorised (Heading 9603).

2. Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or
appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486
and at the same time to a description in one or more of the headings 8425 to 8480 is to be classified
under the appropriate heading of the former group or under heading 8486, as the case may be, and not
the latter group.
(a) heading 8419 does not, however, cover:
(i) germination plant, incubators or brooders (heading 8436);
(ii) grain dampening machines (heading 8437);
(iii) diffusing apparatus for sugar juice extraction (heading 8438);
(iv) machinery for the heat-treatment of textile yarns, fabrics or made up textile articles
(heading 8451); or
(v) machinery or plant, designed for a mechanical operation, in which a change of
temperature, even if necessary, is subsidiary
(b) heading 8422 does not cover:
(i) sewing machines for closing bags or similar containers (heading 8452); or
(ii) office machinery of heading 8472.
(c) heading 8424 does not cover:
(d) ink-jet printing machines (heading 8443); or
(ii) water-jet cutting machines (heading 8456).
3. A machine-tool for working any material which answers to a description in heading 8456 and at the
same time to a description in heading 8457, 8458, 8459, 8460, 8461, 8464 or 8465 is to be classified in heading
8456.
4. Heading 8457 applies only to machine-tools for working metal, other than lathes (including turning
centers), which can carry out different types of machining operations either :
(a) by automatic tool change from a magazine or the like in conformity with a machining programme
(machining centers),
(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed
position workpiece (unit construction machines, single station), or
(c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer
machines).
5. For the purposes of heading 8462, a ―slitting line‖ for flat products is a processing line composed
of an uncoiler, a coil flattener, a slitter and a recoiler. A ―cut-to-length line‖ for flat products is a
processing line composed of an uncoiler, a coil flattener and a shear.;
6.(A) For the purposes of heading 8471, the expression ―automatic data processing machine‖ means
machine capable of :
(i) storing the processing programme or programmes and at least the data immediately necessary
for the execution of the programme;
(ii) being freely programmed in accordance with the requirements of the user;
(iii) performing arithmetical computations specified by the user; and
(iv) executing, without human intervention, a processing programme which requires them to modify
their execution, by logical decision during the processing run.
(B) Automatic data processing machines may be in the form of systems consisting of a variable
number of separate units.
(C) Subject to paragraphs (D) and (E), a unit is to be regarded as being part of an automatic data
processing system if it meets all of the following conditions :
(i) it is of a kind solely or principally used in an automatic data processing system;
(ii) it is connectable to the central processing unit either directly or through one or more other
units; and
(iii) it is able to accept or deliver data in a form (codes or signals) which can be used by the
system.
Separately presented units of an automatic data processing machine are to be classified in heading
8471.
However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the
conditions of (ii) and (iii) above, are in all cases to be classified as units of heading 8471.
(D) Heading 8471 does not cover the following when presented separately, even if they meet all
of the conditions set forth in paragraph (C):
(i) printers, copying machines, facsimile machines, whether or not combined;
(ii) apparatus for the transmission or reception of voice, images or other data, including apparatus
for communication in a wired or wireless network (such as a local or wide area network);
(iii) loudspeakers and microphones;
(iv) television cameras, digital cameras and video camera recorders;
(v) monitors and projectors, not incorporating television reception apparatus.
(E) Machines incorporating or working in conjunction with an automatic data processing machine
and performing a specific function other than data processing are to be classified in the headings
appropriate to their respective functions or, failing that, in residual headings
7. Heading 8482 applies, inter alia, to polished steel balls, the maximum and minimum diameters of
which do not differ from the nominal diameter by more than 1 per cent. or by more than 0.05 mm,
whichever is less. Other steel balls are to be classified in heading 7326.
8. A machine which is used for more than one purpose is, for the purposes of classification, to be
treated as if its principal purpose were its sole purpose.
Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine, the principal purpose of which
is not described in any heading or for which no one purpose is the principal purpose is, unless the context
otherwise requires, to be classified in heading 8479. Heading 8479 also covers machines for making rope or
cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material
or from a combination of such materials.
9. For the purposes of heading 8470, the term ―pocket-size‖ applies only to machines, the dimensions of
which do not exceed 170 mm. x 100 mm. x 45 mm.
10. For the purposes of heading 8485, the expression ―additive manufacturing‖ (also referred to as
3D printing) means the formation of physical objects, based on a digital model, by the successive
addition and layering, and consolidation and solidification, of material (for example, metal, plastics
or ceramics).
Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines answering to the description
in heading 8485 are to be classified in that heading and in no other heading of the Nomenclature.
11. (A) Notes 12 (a) and 12 (b) to Chapter 85 also apply with respect to the expressions
"semiconductor devices" and "electronic integrated circuits", respectively, as used in this Note and in
heading 8486. However, for the purposes of this Note and of heading 8486, the expression
"semiconductor devices" also covers photosensitive semiconductor devices and lightemitting diodes
(LED).
(B) For the purposes of this Note and heading 8486, the expression ―manufacture of flat panel
displays‖ covers the fabrication of substrates into a flat panel. It does not cover the manufacture of
glass or the assembly of printed circuit boards or other electronic components onto the flat panel.
The expression ―flat panel display‖ does not cover cathode-ray tube technology.
(C) Heading 8486 also includes machines and apparatus solely or principally of a kind used for:
(i) the manufacture or repair of masks and reticles;
(ii) assembling semiconductor devices or electronic integrated circuits;
(iii) lifting, handling, loading or unloading of boules, wafers, semiconductor devices,
electronic integrated circuits and flat panel displays.
(D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to
the description in heading 8486 are to be classified in that heading and in no other heading of this schedule.
SUB-HEADING NOTES :
1. For the purposes of sub-heading 8465 20, the term "machining centres" applies only to machine-tools
for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out
different types of machining operations by automatic tool change from a magazine or the like in conformity
with a machining programme.
2. For the purposes of sub-heading 8471 49, the term ―systems‖ means automatic data processing
machines whose units satisfy the conditions laid down in Note 6(C) to Chapter 84 and which comprise at
least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for
example, a visual display unit or a printer).
3. For the purposes of sub-heading 8481 20, the expression "valves for oleohydraulic or pneumatic
transmissions" means valves which are used specifically in the transmission of "fluid power" in a hydraulic
or pneumatic system, where the energy source is supplied in the form of pressurised fluids (liquid or gas).
These valves may be of any type (for example, pressure-reducing type, check type). Sub-heading 8481 20
takes precedence over all other sub-headings of heading 8481.
4. Sub-heading 8482 40 applies only to bearings with cylindrical rollers of a uniform diameter not
exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may
be rounded.

Stand Prefer-
ard ential
Areas
(1) (2) (3) (4) (5)
8401 NUCLEAR REACTORS; FUEL ELEMENTS (CARTRIDGES),
NON-IRRADIATED, FOR NUCLEAR REACTORS; MACHINERY
AND APPARATUS FOR ISOTOPIC SEPARATION
8401 10 00 - Nuclear reactors kg. 7.5% -
8401 20 00 - Machinery and apparatus for isotopic kg. 7.5% -
separation, and parts thereof
8401 30 00 - Fuel elements (cartridges), non-irradiated gi F/S 7.5% -
8401 40 00 - Parts of nuclear reactors kg. 7.5% -
8402 STEAM OR OTHER VAPOUR GENERATING BOILERS

( OTHER THAN CENTRAL HEATING HOT WATER
B OI LE RS C APABLE AL S O OF P RO DUC IN G LO W
PRESSURE STEAM); SUPER-HEATED WATER BOILERS

- Steam or other vapour generating boilers:
8402 11 00 -- Watertube boilers with a steam production kg. 10% -
exceeding 45 t per hour
8402 12 00 -- Water tube boilers with a steam production not kg. 10% -
exceeding 45 t per hour
8402 19 -- Other vapour generating boilers, including
8402 19 10 --- Fire tube horizontal (lancashire) boilers kg. 10% -
8402 19 20 --- Fire tube boilers vertical kg. 10% -
8402 19 90 --- Other kg. 10% -
8402 20 00 - Super-heated water boilers kg. 10% -
8402 90 - Parts:
8402 90 10 --- Parts of fire tube boilers kg. 10% -
8402 90 20 --- Parts of watertube boilers kg. 10% -
8402 90 90 --- Other kg. 10% -
8403 CENTRAL HEATING BOILERS OTHER THAN THOSEOF
HEADING 8402
8403 10 00 - Boilers u 7.5% -
8403 90 00 - Parts kg. 7.5% -
8404 A UXILIARY PLANT FOR USE WITH BOILERS OF

H E AD ING8402 O R 8403 ( F O R E XAM P L E ,
ECONOMISERS, SUPER-HEATERS, SOOT REMOVERS,
GAS RECOVERERS); CONDENSERS FOR STEAM OR
OTHER VAPOUR POWER UNITS
8404 10 00 - Auxiliary plants for use with boilers of heading kg. 10% -
8402 or 8403
8404 20 00 - Condensers for steam or other vapour power kg. 10% -
units
8404 90 00 - Parts kg. 10% -
8405 PRODUCER GAS OR WATER GAS GENERATORS, WITH

OR WITHOUT THEIR PURIFIERS; ACETYLENE GAS
GENERATORS AND SIMILAR WATER PROCESS GAS
GENERATORS, WITH OR WITHOUT THEIR PURIFIERS
8405 10 - Producer gas or water gas generators, with
or without their purifiers; acetylene gas
generators and similar water process gas
generators, with or without their purifiers :
8405 10 10 --- Producer gas or water gas generators u 7.5% -
8405 10 20 --- Acetylene gas generators u 7.5% -
8405 10 90 --- Other u 7.5% -
8405 90 00 - Parts u 7.5% -
(1) (2) (3) (4) (5)

8406 STEAM TURBINES AND OTHER VAPOUR TURBINES
8406 10 00 - Turbines for marine propulsion u 7.5% -
- Other turbines:
8406 81 00 -- Of an output exceeding 40 MW u 10% -
8406 82 00 -- Of an output not exceeding 40 MW u 10% -
8406 90 00 - Parts kg. 10% -
8407 SPARK-IGNITION RECIPROCATING OR ROTARY INTERNAL

COMBUSTION PISTON ENGINES
8407 10 00 - Aircraft engines u 15% -
- Marine propulsion engines:
8407 21 00 -- Outboard motors u 15% -
8407 29 00 -- Other u 15% -
- Reciprocating piston engines of a kind used
for the propulsion of vehicles of Chapter 87 :
8407 31 -- Of a cylinder capacity not exceeding 50 cc :
8407 31 90 --- Other u 15% -
8407 32 -- Of a cylinder capacity exceeding 50 cc but
not exceeding 250 cc:
8407 32 90 --- Other u 15% -
8407 33 -- Of a cylinder capacity exceeding 250 cc but
not exceeding 1,000 cc :
8407 33 10 --- For motor cars u 15% -
8407 33 90 --- Other u 15% -
8407 34 -- Of a cylinder capacity exceeding 1,000 cc:
8407 34 10 --- For motor cars u 15% -
8407 34 90 --- Other u 15% -
8407 90 - Other engines:
8407 90 10 --- Petrol engines u 15% -
8407 90 20 --- Kerosene engines u 15% -
8407 90 90 --- Other u 15% -
8408 C OMPRESSION - IGNITION INTERNAL COMBUSTION

PISTON ENGINES (DIESEL OR SEMI-DIESEL ENGINES)
8408 10 - Marine propulsion engines:
8408 10 10 --- Outboard engines u 15% -
--- Other :
8408 10 91 ---- Of a cylinder capacity not exceeding 100 cc u 15% -
8408 10 92 ---- Of a cylinder capacity exceeding 100 cc but u 15% -
not exceeding 250 cc
8408 10 93 ---- Of a cylinder capacity exceeding 250 cc u 15% -
8408 20 - Engines of a kind used for the propulsion
(1) (2) (3) (4) (5)

of vehicles of Chapter 87:
8408 20 10 --- Of cylinder capacity not exceeding 250 cc u 15% -
8408 20 20 --- Engines of cylinder capacity exceeding 250 cc u 15% -
8408 90 - Other engines:
8408 90 10 --- Stationary engines of cylinder capacity u 15% -
exceeding 50 cc
8408 90 90 --- Other u 15% -
8409 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY

WITH THE ENGINES OF HEADING 8407 OR 8408
8409 10 00 - For aircraft engines kg. 15% -
- Other :
8409 91 -- Suitable for use solely or principally with
spark- ignition internal combustion piston
engines:
--- Valves, inlet and exhaust, piston, piston
rings,piston assemblies :
8409 91 11 ---- Valves, inlet and exhaust kg. 15% -
8409 91 12 ---- Pistons kg. 15% -
8409 91 13 ---- Piston rings kg. 15% -
8409 91 14 ---- Piston assemblies kg. 15% -
8409 91 20 --- Fuel injection equipment excluding injection kg. 15% -
pumps
--- Other :
8409 91 91 ---- Of petrol engines for motor vehicles kg. 15% -
8409 91 92 ---- Of other petrol engines kg. 15% -
8409 91 93 ---- Of kerosene engines kg. 15% -
8409 91 94 ---- Of gas engines kg. 15% -
8409 91 99 ---- Other kg. 15% -
8409 99 -- Other :
--- Valves, inlet and exhaust, piston, piston rings,
piston assemblies :
8409 99 11 ---- Valve, inlet and exhaust kg. 15% -
8409 99 12 ---- Pistons kg. 15% -
8409 99 13 ---- Piston rings kg. 15% -
8409 99 14 ---- Piston assemblies kg. 15% -
8409 99 20 --- Fuel nozzles kg. 15% -
8409 99 30 --- Fuel injection equipment excluding injection kg. 15% -
pumps
--- Other parts of diesel engine:
8409 99 41 ---- Of diesel engines for motor vehicles kg. 15% -
8409 99 42 ---- Of outboard engine kg. 15% -
8409 99 49 ---- Other kg. 15% -
8409 99 90 --- Other kg. 15% -
(1) (2) (3) (4) (5)

8410 HYDRAULIC TURBINES, WATER WHEELS,
ANDREGULATORS THEREFOR
- Hydraulic turbines and water wheels :
8410 11 00 -- Of a power not exceeding 1,000 kW u 10% -
8410 12 -- Of a power exceeding 1,000 kW but not
exceeding 10,000 kW:
8410 12 10 --- Of power exceeding 1,000 kW but not exceeding u 10% -
5,000 kW
10,000 kW
8410 13 -- Of a power exceeding 10,000 kW:
30,000 kW
80,000 kW
8410 13 90 --- Of power exceeding 80,000 kW u 10% -
8410 90 00 - Parts, including regulators kg. 10% -
8411 TURBO-JETS, TURBO-PROPELLERS AND OTHER GAS

TURBINES
- Turbo-jets :
8411 11 00 -- Of a thrust not exceeding 25kN u 7.5% -
8411 12 00 -- Of a thrust exceeding 25 kN u 7.5% -
- Turbo-propellers:
8411 21 00 -- Of a power not exceeding 1,100 kW u 7.5% -
8411 22 00 -- Of a power exceeding 1,100 kW u 7.5% -
- Other gas turbines:
8411 81 00 -- Of a power not exceeding 5,000 kW u 10% -
8411 82 -- Of a power exceeding 5,000 kW:
8411 82 10 --- Of power exceeding 5,000 kW but not u 10% -
exceeding 12.5,000 kW
8411 82 20 --- Of power exceeding 12.5,000 kW but not u 10% -
exceeding 30,000 kW
8411 82 30 --- Of power exceeding 30,000 kW but not u 10% -
exceeding 60,000 kW
90,000 kW
1,12.5,000 kW
8411 82 60 --- Of power exceeding 1,12.5,000 kW u 10% -
- Parts :
8411 91 00 -- Of turbo-jets or turbo-propellers kg. 7.5% -
8411 99 00 -- Other kg. 10% -
8412 OTHER ENGINES AND MOTORS

(1) (2) (3) (4) (5)

8412 10 00 - Reaction engines other than turbo-jets u 7.5% -
- Hydraulic power engines and motors:
8412 21 00 -- Linear acting (cylinders) u 7.5% -
8412 29 -- Other :
8412 29 10 --- Hydrojet (hydraulic jet engines) u 7.5% -
8412 29 90 --- Other u 7.5% -
- Pneumatic power engines and motors:
8412 31 00 -- Linear acting (cylinders) u 7.5% -
8412 39 00 -- Other u 7.5% -
8412 80 - Other :
--- Steam or other vapour power :
8412 80 11 ---- Stationary u 7.5% -
8412 80 19 ---- Other u 10% -
8412 80 20 --- Motors, spring operated excluding clock and u 10% -
watch movements
8412 80 30 --- Wind turbine or engine u 10% -
8412 80 90 --- Other u 10% -
8412 90 - Parts :
8412 90 10 --- Of steam engines incorporating boilers kg. 7.5% -
8412 90 20 --- Of other steam engines and other vapour power kg. 7.5% -
units not incorporating boilers
8412 90 30 --- Of hydraulic engines and motors kg. 7.5% -
8412 90 90 --- Other kg. 7.5% -
8413 PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED WITH

A MEASURING DEVICE;
LIQUID ELEVATORS
- Pumps fitted or designed to be fitted with a
measuring device:
8413 11 -- Pumps for dispensing fuel or lubricants, of the
type used in filling
stations or in garages:
8413 11 10 --- Hand pumps u 10% -
--- Other :
8413 11 91 ---- Pumps for dispensing fuel u 7.5% -
8413 11 99 ---- Other u 7.5% -
8413 19 -- Other :
8413 19 10 --- Hand pumps u 10% -
8413 19 90 --- Other u 7.5% -
8413 20 00 - Hand pumps, other than those of sub-heading u 10% -
8413 11 or 8413 19
8413 30 - Fuel, lubricating or cooling medium pumps for
internal combustion piston engines:
8413 30 10 --- Injection pumps for diesel engines u 7.5% -
8413 30 20 --- Oil pump u 7.5% -
(1) (2) (3) (4) (5)

8413 30 30 --- Water pump u 7.5% -
8413 30 90 --- Other u 7.5% -
8413 40 00 - Concrete pumps u 7.5% -
8413 50 - Other reciprocating positive displacement pumps :
8413 50 10 --- Metering and dosing pumps u 7.5% -
--- Primarily designed for handling water :
8413 50 21 ---- Deep tube well turbine pump u 7.5% -
8413 50 29 ---- Other u 7.5% -
8413 50 90 --- Other u 7.5% -
8413 60 - Other rotary positive displacement pumps:
8413 60 10 --- Gear type pumps u 7.5% -
8413 60 20 --- Screw type pumps u 7.5% -
8413 60 90 --- Other u 7.5% -
8413 70 - Other centrifugal pumps:
8413 70 10 --- Primarily designed to handle water u 7.5% -
--- Other :
8413 70 91 ---- Single and multistage chemical process pumps u 7.5% -
8413 70 92 ---- Horizontal split casing pumps u 7.5% -
8413 70 93 ---- Horizontal self priming pumps u 7.5% -
8413 70 94 ---- Vertical turbine driven pumps u 7.5% -
8413 70 95 ---- Boiler feed pumps u 7.5% -
8413 70 96 ---- Slurry pumps u 7.5% -
8413 70 97 ---- Dredger pumps u 7.5% -
8413 70 99 ---- Other u 7.5% -
- Other pumps-liquid elevators:
8413 81 -- Pumps :
8413 81 10 --- Gas pumps u 7.5% -
8413 81 20 --- Hydraulic ram u 7.5% -
8413 81 30 --- Axial flow and mixed flow vertical pump u 7.5% -
designed primarily for handling water
8413 81 90 --- Other u 7.5% -
8413 82 00 -- Liquid elevators u 7.5% -
- Parts :
8413 91 -- Of pumps :
8413 91 10 --- Of reciprocating pumps kg. 7.5% -
8413 91 20 --- Of centrifugal pumps kg. 7.5% -
8413 91 30 --- Of deep well turbine pumps and of other kg. 7.5% -
rotary pumps
8413 91 40 --- Of hand pump for handling water kg. 10% -
8413 91 90 --- Other kg. 7.5% -
8413 92 00 -- Of liquid elevators kg. 7.5% -
8414 AIR OR VACUUM PUMPS, AIR OR OTHER GAS

COMPRESSORS AND FANS; VENTILATING OR RECYCLING
HOODS INCORPORATING A FAN, WHETHER OR NOT
(1) (2) (3) (4) (5)

FITTED WITH FILTERS; GAS-TIGHT BIOLOGICAL SAFETY
CABINETS, WHETHER OR NOT FITTED WITH FILTERS
8414 10 00 - Vacuum pumps u 7.5% -
8414 20 - Hand or foot-operated air pumps :
8414 20 10 --- Bicycle pumps u 10% -
8414 20 20 --- Other hand pumps u 10% -
8414 20 90 --- Other u 7.5% -
8414 30 00 - Compressors of a kind used in refrigerating u 15% -
equipment
8414 40 - Air compressors mounted on a wheeled
chassis for towing :
8414 40 10 --- Reciprocating air compressors u 15% -
8414 40 20 --- Centrifugal air compressors u 15% -
8414 40 30 --- Screw air compressors u 15% -
8414 40 90 --- Other u 15% -
- Fans :
8414 51 -- Table, floor, wall, window, ceiling or roof fans,
with a self-contained electric motor of an
output not exceeding 125 W:
8414 51 10 --- Table fans u 20% -
8414 51 20 --- Ceiling fans u 20% -
8414 51 30 --- Pedestal fans u 20% -
8414 51 40 --- Railway carriage fans u 10% -
8414 51 50 --- Wall fans u 20% -
8414 51 90 --- Other u 20% -
8414 59 -- Other :
8414 59 10 --- Air circulator u 10% -
8414 59 20 --- Blowers, portable u 20% -
8414 59 30 --- Industrial fans and blowers u 10% -
8414 59 90 --- Other u 10% -
8414 60 00 - Hoods having a maximum horizontal side not u 7.5% -
exceeding 120 cm
8414 70 00 - Gas-tight biological safety cabinets u 7.5% -
8414 80 - Other :
--- Gas compressors:
8414 80 11 ---- Of a kind used in air-conditioning equipment u 15% -
8414 80 19 ---- Other u 15% -
8414 80 20 --- Free-piston generators for gas turbine u 15% -
8414 80 30 --- Turbo charger u 15% -
8414 80 90 --- Other u 15% -
8414 90 - Parts :
--- Of air or vacuum pumps and compressors:
8414 90 11 ---- Of gas compressors of a kind used in refrigerating kg. 7.5% -
and air conditioning appliances and machinery
8414 90 12 ---- Of bicycle pumps kg. 10% -
8414 90 19 ---- Other kg. 7.5% -
8414 90 20 --- Of free piston generators kg. 7.5% -
(1) (2) (3) (4) (5)

8414 90 30 --- Of electric fans kg. 10% -
8414 90 40 --- Of Industrial fans, blowers kg. 7.5% -
8414 90 90 --- Other kg. 7.5% -
8415 AIR CONDITIONING MACHINES, COMPRISING A MOTOR-

DRIVEN FAN AND ELEMENTS FOR CHANGING THE
TEMPERATURE AND HUMIDITY, INCLUDING THOSE
MACHINES IN WHICH THE HUMIDITY CANNOT BE
SEPARATELY REGULATED
8415 10 - Of a kind designed to be fixed to a window, wall,
ceiling or floor, self-contained or "split-system";
8415 10 10 --- Split system u 20% -
8415 10 90 --- Other u 20% -
8415 20 - Of a kind used for persons in motor vehicles :
8415 20 10 --- For buses u 20% -
8415 20 90 --- Other u 20% -
- Other :
8415 81 -- Incorporating a refrigerating unit and a valve
for reversal of the cooling or heat cycle
(reversible heat pumps):
8415 81 10 --- Split air-conditioner two tonnes and above u 20% -
8415 81 90 --- Other u 20% -
8415 82 -- Other, incorporating a refrigerating unit:
8415 82 90 --- Other u 20% -
8415 83 -- Not incorporating a refrigerating unit :
8415 83 90 --- Other u 20% -
8415 90 00 - Parts kg. 20% -
8416 F U RNA CE B URN E RS F OR L IQ U ID F U E L , FOR

PULVERISED SOLID FUEL OR FOR GAS; MECHANICAL
STOKERS, INCLUDING THEIR MECHANICAL GRATES,
MECHANI CAL ASH DISCHARGERS AND SIMILAR
APPLIANCES
8416 10 00 - Furnace burners for liquid fuel kg. 7.5% -
8416 20 00 - Other furnace burners, including combination kg. 7.5% -
burners
8416 30 00 - Mechanical stokers, mechanical grates, kg. 7.5% -
mechanical ash dischargers and similar appliances
8416 90 00 - Parts kg. 7.5%
8417 INDUSTRIAL OR LABORATORY FURNACES AND OVENS,

INCLUDING INCINERATORS, NON-ELECTRIC
(1) (2) (3) (4) (5)

8417 10 00 - Furnaces and ovens for the roasting, melting u 7.5% -
or other heat-treatment of ores, pyrites or of metals
8417 20 00 - Bakery ovens, including biscuit ovens u 7.5% -
8417 80 - Other :
8417 80 10 --- For cement industry u 7.5% -
8417 80 90 --- Other u 7.5% -
8417 90 00 - Parts kg. 7.5% -
8418 R E F RI GE R ATO RS , F R E EZE RS A ND O T HE R

REFRIGERATING OR FREEZING EQUIPMENT, ELECTRIC
O R OT H E R; HE AT P UM P S O T HE R T H AN A IR
CONDITIONING MACHINES OF HEADING 8412.5
8418 10 - Combined refrigerator-freezers,
fitted with separate external doors or
drawers, or combinations thereof :
8418 10 10 --- Commercial type u 15% -
8418 10 90 --- Other u 20% -
- Refrigerators, household type:
8418 21 00 -- Compression-type u 20% -
8418 29 00 -- Other u 20% -
8418 30 - Freezers of the chest type, not exceeding 800
l capacity :
8418 30 10 --- Commercial type electrical u 15% -
8418 30 90 --- Other u 15% -
8418 40 - Freezers of the upright type, not exceeding 900
l capacity :
8418 40 10 --- Electrical u 15% -
8418 40 90 --- Other u 15% -
8418 50 00 - Other furniture (chests, cabinets, display counters, u 15% -
show-cases and the like) for storage and display,
incorporating or freezing equipment
- Other refrigerating or freezing equipment;
heat pumps :
8418 61 00 -- Heat pumps other than air-conditioning machines u 15% -
of heading 8415
8418 69 -- Other :
8418 69 10 --- Ice making machinery u 15% -
8418 69 20 --- Water cooler u 15% -
8418 69 30 --- Vending machine, other than automatic vending u 15% -
machine
8418 69 40 --- Refrigeration equipment or devices specially used u. 15% -
in leather industries for manufacturing of leather
articles
8418 69 50 --- Refrigerated farm tanks, industrial ice u 15% -
cream freezer
(1) (2) (3) (4) (5)

8418 69 90 --- Other u 15% -
- Parts:
8418 91 00 -- Furniture designed to receive refrigerating kg. 7.5% -
or freezing equipment
8418 99 00 -- Other kg. 7.5% -
8419 MACHINERY, PLANT OR LABORATORY EQUIPMENT,
W H ET HE R OR N OT E L E CT RI CA LLY HE AT ED
( E XCL UD IN G F U RN AC ES , O VE NS A ND OT H E R
E Q UI PM E N T OF H E AD IN G 8514 ), F OR THE
TREATMENT OF MATERIALS BY A PROCESS INVOLVING
A CHANGE OF TEMPERATURE SUCH AS HEATING,
COOKING , ROASTING , DISTILLING , RECTIFYING ,
STERILISING, PASTEURISING, STEAMING, DRYING,
EVAPORATING, VAPORISING, CONDENSING OR COOLING,
OTHER THAN MACHINERY OR PLANT OF A KIND USED
FOR DOMESTIC PURPOSES ; INSTANTANEOUS OR
STORAGE WATER HEATERS, NON-ELECTRIC
- Instantaneous or storage water heaters,non-
electric :
8419 11 -- Instantaneous gas water heaters :
8419 11 10 --- Domestic type u 10% -
8419 11 90 --- Other u 7.5% -
8419 12 00 -- Solar water heaters u 10% -
8419 19 -- Other :
8419 19 10 --- Domestic type u 10% -
8419 19 20 --- Other u 10% -
8419 20 - Medical, surgical or laboratory sterilisers:
8419 20 10 --- Auto claves u 7.5% -
8419 20 90 --- Other u 7.5% -
- Dryers :
8419 33 00 -- Lyophilisation apparatus, freeze drying units u 7.5% -
and spray dryers
8419 34 00 -- Other, for agricultural products u 7.5% -
8419 35 00 -- Other, for wood, paper pulp, paper or u 7.5% -
paperboard
8419 39 00 -- Other u 7.5% -
8419 40 - Distilling or rectifying plant:
8419 40 10 --- For petroleum refining u 7.5% -
8419 40 20 --- Other distilling equipment u 7.5% -
8419 40 90 --- Other u 7.5% -
8419 50 - Heat exchange units:
8419 50 10 --- Shell and tube type u 7.5% -
8419 50 20 --- Plate type u 7.5% -
8419 50 30 --- Spiral type u 7.5% -
8419 50 90 --- Other u 7.5% -
8419 60 00 - Machinery for liquefying air or other gases u 7.5% -
- Other machinery, plant and equipment:
8419 81 -- For making hot drinks or for cooking or
heating food :
(1) (2) (3) (4) (5)

8419 81 10 --- Friers u 10% -
8419 81 20 --- Other kitchen machines u 10% -
8419 81 90 --- Other u 10% -
8419 89 -- Other :
8419 89 10 --- Pressure vessels, reactors, columns or towers or u 10% -
chemical storage tanks
8419 89 20 --- Glass lined equipment u 7.5% -
8419 89 30 --- Auto claves other than for cooking or heating u 7.5% -
food, not elsewhere specified or included
8419 89 40 --- Cooling towers and similar plants for direct cooling u 7.5% -
(without a separating wall) by means of
recirculated water
8419 89 50 --- Pasteurizers u 7.5% -
8419 89 60 --- Plant growth chambers and rooms and tissue culture u 7.5% -
chambers and rooms having temperature, humidity
or light control
8419 89 70 --- Apparatus for rapid heating of semi-conductor u 7.5% -
devices; apparatus for chemical or physical
vapour deposition on semi-conductor wafers;
apparatus for chemical vapour deposition on LCD
substratus
8419 89 80 --- Vacuum-vapour plant for deposition of metals u 7.5% -
8419 89 90 --- Other u 7.5% -
8419 90 - Parts :
8419 90 10 --- Parts of instantaneous or storage water kg. 10% -
heaters (domestic type)
8419 90 90 --- Other kg. 7.5% -
8420 CALENDERING OR OTHER ROLLING MACHINES, OTHER

THAN FOR METALS OR GLASS, AND CYLINDERS THEREFOR
8420 10 00 - Calendering or other rolling machines u 7.5% -
- Parts :
8420 91 00 -- Cylinders kg. 7.5% -
8420 99 00 -- Other kg. 7.5% -
8421 CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS;

FILTERING OR PURIFYING MACHINERY AND APPARATUS,
FOR LIQUIDS OR GASES
- Centrifuges, including centrifugal dryers:
8421 11 00 -- Cream separators u 7.5% -
8421 12 00 -- Clothes-dryers u 7.5% -
8421 19 -- Other :
8421 19 10 --- Bowl centrifuges u 7.5% -
8421 19 20 --- Basket centrifuges u 7.5% -
8421 19 30 --- Continuous automatic centrifuges u 7.5% -
(1) (2) (3) (4) (5)

8421 19 40 --- Self cleaning centrifuges u 7.5% -
8421 19 50 --- Decanter centrifuges horizontal bowl u 7.5% -
8421 19 60 --- Screw conveyor centrifuges u 7.5% -
--- Other :
8421 19 91 ---- For chemical industries u 7.5% -
8421 19 99 ---- Other u 7.5% -
- Filtering or purifying machinery and
apparatus for liquids:
8421 21 -- For filtering or purifying water :
8421 21 10 --- Ion exchanger plant or apparatus u 7.5% -
8421 21 20 --- Household type filters u 10% -
8421 21 90 --- Other u 7.5% -
8421 22 00 -- For filtering or purifying beverages other than u 7.5% -
water
8421 23 00 -- Oil or petrol-filters for internal combustion u 10% -
engines
8421 29 00 -- Other u 7.5% -
- Filtering or purifying machinery and
apparatus for gases:
8421 31 00 -- Intake air filters for internal combustion engines u 10% -
8421 32 00 -- Catalytic converters or particulate filters, whether u 15% -
or not combined, for purifying or filtering exhaust
gases from internal combustion engines
8421 39 -- Other :
8421 39 10 --- Air separators to be employed in the processing, u 7.5% -
smelting or refining of minerals, ores or metals;
air strippers
8421 39 20 --- Air purifiers or cleaners u 15% -
8421 39 90 --- Other u 15% -
- Parts :
8421 91 00 -- Of centrifuges, including centrifugal dryers u 7.5% -
8421 99 00 -- Other u. 10% -
8422 DI S H WAS H I NG M A CH IN ES ; M AC HI N ERY FOR

C LE A NIN G O R DR YI NG B O TT L ES OR O T HE R
CONTAINERS; MACHINERY FOR FILLING, CLOSING,
SEALING OR LABELLING BOTTLES, CANS, BOXES,
BAGS OR OTHER CONTAINERS; MACHINERY FOR
CAPSULING BOTTLES, JARS, TUBES AND SIMILAR
C ONTAI NERS ; O TH E R PAC K ING O R W RAP P ING
MACHINERY (INCLUDING HEAT-SHRINK WRAPPING
MACHINERY); MACHINERY FOR AERATING BEVERAGES
-Dish washing machines :
8422 11 00 --Of the household type u 10% -
8422 19 00 --Other u 7.5% -
8422 20 00 -Machinery for cleaning or drying bottles or other u 7.5% -
containers
8422 30 00 - Machinery for filling, closing, sealing or labelling kg. 7.5% -
bottles, cans, boxes, bags or othercontainers;
(1) (2) (3) (4) (5)

machinery for capsuling bottles, jars, tubes and
similar containers; machinery for aerating
beverages
8422 40 00 - Other packing or wrapping machinery (including kg. 7.5% -
heat-shrink wrapping machinery)
8422 90 - Parts:
8422 90 10 --- Of machinery for cleaning or drying bottles kg. 7.5% -
or other containers
8422 90 20 --- Of dish washing machines of household type kg. 10% -
8422 90 90 --- Of other machinery kg. 7.5% -
8423 WEIGHING MACHINERY (EXCLUDING BALANCES OF A

SENSI TI VI TY OF 5 CENTI GRAM S OR BETTE R ),
IN CLUDI N G W EIG HT OP E RAT ED COU NTI NG OR
CHECKING MACHINES; WEIGHING MACHINE WEIGHTS
OF ALL KINDS
8423 10 00 - Personal weighing machines, including baby scales; u 10% -
household scales
8423 20 00 - Scales for continuous weighing of goods on u 7.5% -
conveyors
8423 30 00 - Constant weight scales and scales for discharging a u 7.5% -
predetermined weight ofmaterial into a bag or
container, including hopper scales
- Other weighing machinery:
8423 81 -- Having a maximum weighing capacity not
exceeding 30 kg :
8423 81 10 --- Beam scale u 7.5% -
8423 81 90 --- Other u 7.5% -
8423 82 -- Having a maximum weighing capacity
exceeding 30 kg but not exceeding 5,000 kg :
8423 82 10 --- Beam scale u 7.5% -
8423 82 90 --- Other u 7.5% -
8423 89 00 -- Other u 7.5% -
8423 90 - Weighing machine weights of all kinds; parts of weighing
machinery :
8423 90 10 --- Weighing machine weights of all kinds kg. 10% -
8423 90 20 --- Parts of weighing machinery kg. 7.5% -
8424 MECHANICAL APPLIANCES (WHETHER OR NOT HAND-

OP ERATED ) F OR P ROJ ECTING , DISP ERSI NG OR
S P R AY IN G L IQUI DS OR P O W DE R S ; F I RE
EXTINGUISHERS, WHETHER OR NOT CHARGED; SPRAY
GUNS AND SIMILAR APPLIANCES; STEAM OR SAND
BLASTING MACHINES AND SIMILAR JET PROJECTING
(1) (2) (3) (4) (5)

MACHINES
8424 10 00 - Fire extinguishers, whether or not charged u 7.5% -
8424 20 00 - Spray guns and similar appliances u 7.5% -
8424 30 00 - Steam or sand blasting machines and similar jet u 7.5% -
projecting machines
- Agricultural or horticultural sprayers:
8424 41 00 -- Portable sprayers u 7.5% -
8424 49 00 -- Other u 7.5% -
- Other appliances :
8424 82 00 -- Agricultural or horticultural u 7.5% -
8424 89 -- Other :
8424 89 10 --- Painting equipment, including electrostatic u 7.5% -
phosphating and powder coating equipment
8424 89 20 --- Industrial bellows u 7.5% -
8424 89 90 --- Other u 7.5% -
8424 90 00 - Parts kg. 7.5% -
8425 PULLEY TACKLE AND HOISTS OTHER THAN SKIP HOISTS;

WINCHES AND CAPSTANS; JACKS
- Pulley tackles and hoists other than skip hoists
or hoists of a kind used for raising vehicles :
8425 11 -- Powered by electric motor:
8425 11 10 --- Hoists u 7.5% -
8425 11 20 --- Pulley tackle u 7.5% -
8425 19 -- Other :
8425 19 10 --- Hoists machine u 7.5% -
8425 19 20 --- Pulley tackle u 7.5% -
_ Winches; capstans:
8425 31 00 -- Powered by electric motor u 7.5% -
8425 39 00 -- Other u 7.5% -
- Jacks; hoists of a kind used for raising vehicles :
8425 41 00 -- Built-in jacking system of a type used in garages u 7.5% -
8425 42 00 -- Other jacks and hoists, hydraulic u 7.5% -
8425 49 00 -- Other u 7.5% -
8426 SHIP’S DERRICKS; CRANES INCLUDING CABLE CRANES;

MOBILE LIFTING FRAMES, STRADDLE CARRIERS AND
WORKS TRUCKS FITTED WITH A CRANE
Overhead travelling cranes, transporter
cranes, gantry cranes, bridge cranes, mobile
lifting frames and straddle carriers :
8426 11 00 -- Overhead travelling cranes on fixed support u 7.5%
8426 12 00 -- Mobile lifting frames on tyres and straddle carriers u 7.5% -
8426 19 00 -- Other u 7.5% -
(1) (2) (3) (4) (5)

8426 20 00 - Tower cranes u 7.5% -
8426 30 00 - Portal or pedestal jib cranes u 7.5% -
- Other machinery, self-propelled :
8426 41 00 -- On tyres u 7.5% -
8426 49 00 -- Other u 7.5% -
- Other machinery :
8426 91 00 -- Designed for mounting on road vehicles u 7.5% -
8426 99 -- Other :
8426 99 10 --- Ropeway and telphers u 7.5% -
8426 99 90 --- Other u 7.5% -
8427 FORK-LIFT TRUCKS; OTHER WORKS TRUCKS FITTED

WITH LIFTING OR HANDLING EQUIPMENT
8427 10 00 - Self-propelled trucks powered by an electric motor u 7.5% -
8427 20 00 - Other self-propelled trucks u 7.5% -
8427 90 00 - Other trucks u 7.5% -
8428 OTHER LIFTING, HANDLING, LOADING OR UNLOADING

MACHINERY (FOR EXAMPLE, LIFTS, ESCALATORS,
CONVEYORS, TELEFERICS)
8428 10 - Lifts and skip hoists:
--- Lifts :
8428 10 11 ---- Lifts of a kind used in buildings u 7.5% -
8428 10 19 ---- Other u 7.5% -
8428 10 20 --- Skip hoists u 7.5% -
8428 20 - Pneumatic elevators and conveyors:
--- Conveyors :
8428 20 11 ---- Belt conveyors u 7.5% -
8428 20 19 ---- Other u 7.5% -
8428 20 20 --- Pneumatic elevators u 7.5% -
- Other continuous- action elevators and
conveyors, for goods or materials :
8428 31 00 -- Specially designed for underground use u 7.5% -
8428 32 00 -- Other, bucket type u 7.5% -
8428 33 00 -- Other, belt type u 7.5% -
8428 39 00 -- Other u 7.5% -
8428 40 00 - Escalators and moving walkways u 7.5% -
8428 60 00 - Teleferics, chair-lifts, ski-raglines, traction u 7.5% -
mechanisms for funiculars
8428 70 00 - Industrial robots u 7.5% -
8428 90 - Other machinery :
8428 90 10 --- For coal handling u 7.5% -
8428 90 20 --- For ash handling u 7.5% -
8428 90 90 --- Other u 7.5% -
8429 SELF-PROPELLED BULLDOZERS, ANGLEDOZERS,

(1) (2) (3) (4) (5)

GRADERS, LEVELLERS, SCRAPERS, MECHANICAL
SHOVELS, EXCAVATORS, SHOVEL LOADERS,
TAMPING MACHINES AND ROAD ROLLERS
- Bulldozers and angledozers :
8429 11 -- Track laying :
8429 11 10 --- Angledozers u 7.5% -
8429 11 20 --- Bulldozers u 7.5% -
8429 19 -- Other :
8429 19 10 --- Angledozers u 7.5% -
8429 19 20 --- Bulldozers u 7.5% -
8429 20 00 - Graders and levellers u 7.5% -
8429 30 00 - Scrappers u 7.5% -
8429 40 - Tamping machines and road rollers :
8429 40 10 --- Road rollers upto 5 tons capacity u 7.5% -
8429 40 20 --- Road rollers above 5 tons capacity u 7.5% -
8429 40 30 --- Tamping machines u 7.5% -
- Mechanical shovels, excavators and shovel loaders :
8429 51 00 -- Front-end shovel loaders u 7.5% -
8429 52 00 -- Machinery with a 360 degrees revolving u 7.5% -
superstructure
8429 59 00 -- Other u 7.5% -
8430 OTHER MOVING, GRADING, LEVELLING, SCRAPING,

EXCAVATING, TAMPING, COMPACTING, EXTRACTING OR
BORING MACHINERY, FOR EARTH, MINERALS OR ORES;
P ILE - DRI VERS AND P ILE - EXTRACTORS ; SNOW -
PLOUGHS AND
SNOW-BLOWERS
8430 10 - Pile-drivers and pile-extractors :

8430 10 10 --- Pile-drivers u 7.5% -
8430 10 20 --- Pile-extractors u 7.5% -
8430 20 00 - Snow-ploughs and snow-blowers u 7.5% -
- Coal or rock cutters and tunneling machinery:
8430 31 -- Self-propelled:
8430 31 10 --- Coal cutters u 7.5% -
8430 31 20 --- Tunneling machinery u 7.5% -
8430 31 90 --- Other u 7.5% -
8430 39 00 -- Other u 7.5% -
- Other boring or sinking machinery:
8430 41 -- Self-propelled :
8430 41 10 --- Tube well drilling and core drilling machinery u 7.5% -
8430 41 20 --- Petroleum and gas well drilling machinery u 7.5% -
8430 41 30 --- Rock drilling machinery u 7.5% -
8430 41 90 --- Other u 7.5% -
8430 49 00 -- Other u 7.5% -
(1) (2) (3) (4) (5)

8430 50 - Other machinery, self-propelled :
8430 50 10 --- Mining machinery (excluding coal mining) u 7.5% -
8430 50 90 --- Other u 7.5% -
- Other machinery, not self-propelled:
8430 61 00 -- Tamping or compacting machinery u 7.5% -
8430 69 00 -- Other u 7.5% -

WITH THE MACHINERY OF HEADINGS 8425 TO 8430
8431 10 - Of machinery of heading 8425 :

8431 10 10 --- Of pulley tackle and hoists, other than ship hoists, kg. 7.5% -
winches or capstans
8431 10 90 --- Other kg. 7.5% -
8431 20 - Of machinery of heading 8427 :
8431 20 10 --- Of fork lift trucks kg. 7.5% -
8431 20 90 --- Other kg. 7.5% -
- Of machinery of heading 8428:
8431 31 00 -- Of lifts, skip hoists or escalators kg. 7.5% -
8431 39 -- Other :
8431 39 10 --- Of elevators, conveyors and moving equipments kg. 7.5% -
8431 39 90 --- Other kg. 7.5% -
- Of machinery of heading 8426, 8429 or 8430 :
8431 41 00 -- Buckets, shovels, grabs and grips kg. 7.5% -
8431 42 00 -- Bulldozers or angledozer blades kg. 7.5% -
8431 43 -- Parts of boring or sinking machinery of sub-
heading 8430 41 or 8430 49 :
8431 43 10 --- Of boring or sinking machinery, self-propelled kg. 7.5% -
8431 43 90 --- Other kg. 7.5% -
8431 49 -- Other :
8431 49 10 --- Of road rollers, mechanically propelled kg. 7.5% -
8431 49 20 --- Of ships derricks and cranes kg. 7.5% -
8431 49 30 --- Of other excavating, levelling, tamping or excavating kg. 7.5% -
machinery for earth, mineral or ores
8431 49 40 --- Of pile driver, snow plough, not self-propelled kg. 7.5% -
8431 49 90 --- Other kg. 7.5% -
8432 AGRICULTURAL, HORTICULTURAL OR FORESTRY

MACHINERY FOR SOIL PREPARATION OR CULTIVATION;
LAWN OR SPORTS- GROUND ROLLERS
8432 10 - Ploughs:
8432 10 10 --- Disc ploughs u 7.5% -
8432 10 20 --- Other tractor ploughs u 7.5% -
8432 10 90 --- Other u 7.5% -
- Harrows, scarifiers, cultivators, weeders and
hoes :
(1) (2) (3) (4) (5)

8432 21 00 -- Disc harrows u 7.5% -
8432 29 -- Other :
8432 29 10 --- Rotary hoes u 7.5% -
8432 29 90 --- Other u 7.5% -
- Seeders, planters and transplanters:
8432 31 00 -- No-till direct seeders, planters and transplanters u 7.5% -
8432 39 00 -- Other u 7.5% -
- Manure spreaders and fertiliser distributors:
8432 41 00 -- Manure spreaders u 7.5% -
8432 42 00 -- Fertiliser distributors u 7.5% -
8432 80 10 --- Lawn or sports ground rollers u 7.5% -
8432 80 20 --- Rotary tiller u 7.5% -
8432 80 90 --- Other u 7.5% -
8432 90 - Parts :
8432 90 10 --- Parts of agricultural machinery falling within headings u 7.5% -
8432 10, 8432 21, 8432 29, 8432 30 and 8432 40
8432 90 90 --- Other u 7.5% -
8433 HARVESTING OR THRESHING MACHINERY, INCLUDING

STRAW OR FODDER BALERS; GRASS OR HAY MOWERS;
MACHINES FOR CLEANING, SORTING OR GRADING
EGGS, FRUIT OR OTHER AGRICULTURAL PRODUCE,
OTHER THAN MACHINERY OF HEADING 8437
- Mowers for lawns, parks or sports-grounds:
8433 11 -- Powered with the cutting device rotating in a
horizontal plane:
8433 11 10 --- Powered with 3 HP or more u 7.5% -
8433 11 90 --- Other u 10%
8433 19 -- Other :
8433 19 10 --- Non-powered mowers, having width of 75 cm u 7.5% -
or more
8433 19 90 --- Other u 10% -
8433 20 00 - Other mowers, including cutter bars for tractor u 7.5% -
mounting
8433 30 00 - Other haymaking machinery u 7.5% -
8433 40 00 - Straw or fodder balers, including pick-up balers u 7.5% -
- Other harvesting machinery; threshing machinery :
8433 51 00 -- Combine harvester-threshers u 7.5% -
8433 52 00 -- Other threshing machinery u 7.5% -
8433 53 00 -- Root or tuber harvesting machines u 7.5% -
8433 59 00 -- Other u 7.5% -
8433 60 - Machines for cleaning, sorting or grading
eggs, fruit or other agricultural produce :
8433 60 10 --- Machines for cleaning u 7.5% -
8433 60 20 --- Machines for sorting or grading u 7.5% -
(1) (2) (3) (4) (5)

8433 90 00 - Parts kg. 7.5% -
8434 MILKING MACHINES AND DAIRY MACHINERY

8434 10 00 - Milking machines u 7.5% -
8434 20 00 - Dairy machinery u 7.5% -
8434 90 - Parts :
8434 90 10 --- Of milking machinery kg. 7.5% -
8434 90 20 --- Of dairy machinery kg. 7.5% -
8435 PRESSES, CRUSHERS AND SIMILAR MACHINERY USED

IN THE MANUFACTURE OF WINE, CIDER, FRUIT JUICES
OR SIMILAR BEVERAGES
8435 10 00 - Machinery u 7.5% -
8435 90 00 - Parts kg. 7.5% -
8436 OTHER AGRICULTURAL, HORTICULTURAL, FORESTRY,

POULTRY-KEEPING OR BEE-KEEPING MACHINERY,
INCLUDING GERMINATION PLANT FITTED WITH
MECHANICAL OR THERMAL EQUIPMENT; POULTRY
INCUBATORS AND BROODERS
8436 10 00 - Machinery for preparing animal feeding stuffs u 7.5% -
- Poultry- keeping machinery; poultry
incubators and brooders :
8436 21 00 -- Poultry incubators and brooders u 7.5% -
8436 29 00 -- Other u 7.5% -
8436 80 - Other machinery:
8436 80 10 --- Germination plant fitted with mechanical and u 7.5% -
thermal equipment
8436 80 90 --- Other u 7.5% -
- Parts :
8436 91 00 -- Of poultry-keeping machinery or poultry kg. 7.5% -
incubators and brooders
8436 99 00 -- Other kg. 7.5% -
8437 MACHINES FOR CLEANING, SORTING OR GRADING

SEED, GRAIN OR DRIED LEGUMINOUS VEGETABLES;
MACHINERY USED IN THE MILLING INDUSTRY OR FOR
THE WORKING OF CEREALS OR DRIED LEGUMINOUS
VEGETABLES, OTHER THAN FARM-TYPE MACHINERY
8437 10 00 - Machines for cleaning, sorting or grading seed, u 7.5% -
grain or dried leguminous vegetables
8437 80 10 --- Flour mill machinery u 7.5% -
8437 80 20 --- Rice mill machinery u 7.5% -
8437 80 90 --- Other u 7.5% -
8437 90 - Parts :
(1) (2) (3) (4) (5)

8437 90 10 --- Of flour mill machinery kg. 7.5% -
8437 90 20 --- Of rice mill machinery kg. 7.5% -
8437 90 90 --- Other kg. 7.5% -
8438 M A CHI NE RY , N OT S P EC IF IE D OR I NC LU DE D
ELSEWHERE IN THIS CHAPTER, FOR THE INDUSTRIAL
PREPARATION OR MANUFACTURE OF FOOD OR DRINK,
OTHER THAN MACHINERY FOR THE EXTRACTION OR
PREPARATION OF ANIMAL OR FIXED VEGETABLE OR
MICROBIAL FATS OR OILS
8438 10 - Bakery machinery and machinery for the
manufacture of macaroni, spaghetti or similar
products :
8438 10 10 --- Bakery machinery u 7.5% -
8438 10 20 --- Machinery for manufacture of macaroni or spaghetti u 7.5% -
or similar products
8438 20 00 - Machinery for the manufacture of confectionery, u 7.5% -
cocoa or chocolate
8438 30 - Machinery for sugar manufacture :
8438 30 10 --- Sugar cane crushers u 7.5% -
8438 30 90 --- Other u 7.5% -
8438 40 00 - Brewery machinery u 7.5% -
8438 50 00 - Machinery for the preparation of meat or poultry u 7.5% -
8438 60 00 - Machinery for the preparation of fruits, nuts or u 7.5% -
vegetables
8438 80 10 --- Auxiliary equipment for extrusion cooking plant u 7.5% -
8438 80 20 --- For production of soya milk or other soya u 7.5% -
products (other than soya oil)
8438 80 30 --- Diffusing machines (diffusers) u 7.5% -
8438 80 40 --- Tea leaf rolling or cutting machine u 7.5% -
8438 80 90 --- Other u 7.5% -
8438 90 - Parts :
8438 90 10 --- Of sugar manufacturing machinery kg. 7.5% -
8438 90 90 --- Of other machinery kg. 7.5% -
8439 M A CHI NE R Y F OR M A KIN G P U L P O F F I BR OU S

CELLULOSIC MATERIAL OR FOR MAKING OR FINISHING
PAPER OR PAPERBOARD
8439 10 00 - Machinery for making pulp of fibrous u 7.5% -
cellulosic material
8439 20 00 - Machinery for making paper or paperboard u 7.5% -
8439 30 - Machinery for finishing paper or paperboard:
8439 30 10 --- Paper laminating machine u 7.5% -
8439 30 90 --- Other u 7.5% -
(1) (2) (3) (4) (5)

- Parts :
8439 91 00 -- Of machinery for making pulp of fibrous kg. 7.5% -
cellulosic material
8439 99 00 -- Other kg. 7.5% -
8440 B OOK - BINDING MACHINERY , INCLUDING BOOK -

SEWING MACHINES
8440 10 - Machinery :
8440 10 10 --- Wire stitching machinery, single headed u 7.5% -
8440 10 90 --- Other u 7.5% -
8440 90 00 - Parts kg. 7.5% -
8441 OTHER MACHINERY FOR MAKING UP PAPER PULP,

PAP ER OR PAP ERBO ARD , I NCLUDI N G C UTTI NG
MACHINES OF ALL KINDS
8441 10 - Cutting machines :
8441 10 10 --- Paper cutting machines, excluding machines with u 7.5% -
devices such as automatic programme cutting or
three knife trimmers
8441 10 90 --- Other u 7.5% -
8441 20 00 - Machines for making bags, sacks or envelopes u 7.5% -
8441 30 00 - Machines for making cartons, boxes, cases, u 7.5% -
tubes, drums or similar containers, other
than by moulding
8441 40 00 - Machines for moulding articles in paper pulp, u 7.5% -
paper or paperboard
8441 80 00 - Other machinery u 7.5% -
8441 90 00 - Parts kg. 7.5% -
8442 MACHINERY, APPARATUS AND EQUIPMENT (OTHER

THEN THE MACHINES OF HEADINGS 8456 TO 8465)
FOR PREPARING OR MAKING PLATES , PRINTING
C OM P O NE N TS ; P L ATE S , C YL I ND ERS A ND
LITHOGRAPHIC STONES, PREPARED FOR PRINTING
PURPOSES (FOR EXAMPLE, PLANED, GRAINED OR
POLISHED)
8442 30 - machinery, apparatus and equipment:
8442 30 10 --- Brass rules u 7.5% -
8442 30 20 --- Chases u 7.5% -
8442 30 90 --- Other u 7.5% -
8442 40 00 - Parts of the foregoing machinery, apparatus or kg. 7.5% -
equipment
8442 50 - Plates, cylinders and other printing components;
plates, cylinders and lithographic stones,
prepared for printing purposes (for example,
(1) (2) (3) (4) (5)

planed, grained or polished):
8442 50 10 -- Plates and cylinders kg. 7.5% -
8442 50 20 -- Lithographic plates kg. 7.5% -
--- Plate, cylinder and lithographic stones
prepared for printing purposes:
8442 50 31 ---- Plate and cylinder for kg. 7.5% -
textile printing machine
8442 50 39 ---- Other kg. 7.5% -
8442 50 40 --- Highly polished copper sheets for making blocks kg. 7.5% -
8442 50 50 --- Highly polished zinc sheets for making kg. 7.5% -
process blocks
8442 50 90 --- Other kg. 7.5% -
8443 PRINTING MACHINERY USED FOR PRINTING BY MEANS

OF P LATES , CYLINDERS AND OTHER PRINTING
COMPONENTS OF HEADING 8442; OTHER PRINTERS,
COPYING MACHINES AND FACSIMILE MACHINES ,
W H ET HE R O R N OT C OM B I NE D; PA RTS A ND
ACCESSORIES THEREOF
- Printing machinery used for printing by means
of plates, cylinders and other printing
components of heading 8442 :
8443 11 00 -- Off set printing machinery, reel fed u 7.5% -
8443 12 00 -- Offset printing machinery, sheet- fed, office u 7.5% -
type (using sheets With one side not exceeding
22 cm and the other side not exceeding 36 cm
in the unfolded state)
8443 13 00 -- Other offset printing machinery u 7.5% -
8443 14 00 -- Letterpress printing machinery, u 7.5% -
reel fed, excluding flexography printing
8443 15 00 -- Letterpress printing machinery, other than u 7.5% -
reel fed, excluding flexographic printing
8443 16 00 -- Flexographic printing machinery u 7.5% -
8443 17 00 -- Gravure printing machinery u 7.5% -
8443 19 -- Other
8443 19 10 --- Flat bed prianting presses u 7.5% -
8443 19 20 --- Platen printing presses u 7.5% -
8443 19 30 --- Proof presses u 7.5% -
--- Machinery for printing repetitive word or design
or colour:
8443 19 41 ---- On cotton textile u 7.5% -
8443 19 49 ---- Other u 7.5% -
8443 19 90 --- Other u 7.5% -
-- Other printers, copying machines and facsimile
machines, whether or not combined :
8443 31 00 -- Machines which perform two or more of the u 7.5% -
(1) (2) (3) (4) (5)

functions of printing, copying or facsimile
transmission, capable of connecting to an
automatic data processing machine or to a
network
8443 32 -- Other, capable of connecting to an automatic data
processing machine or to a network
8443 32 10 --- Line printer u Free -
8443 32 20 --- Dot matrix printer u Free -
8443 32 30 --- Letter quality daisy wheel printer u Free -
8443 32 40 --- Laser jet printer u Free -
8443 32 50 --- Ink jet printer u Free
8443 32 60 --- Facsimile machine u Free -
8443 32 90 --- Other u 10% -
8443 39 10 --- Ink-jet printing machine u 7.5% -
8443 39 20 --- Electrostatic photocopying apparatus operated by u 7.5% -
reproducing the original image directly onto the
copy (direct process)
8443 39 30 --- Electrostatic photocopying apparatus operated by u 7.5% -
reproducing the original image via and interme-
diate onto the copy (indirect process)
8443 39 40 --- Other photocopying apparatus incorporating an u 7.5% -
optical system
8443 39 50 --- Other photocopying apparatus of contact type
8443 39 60 --- Thermo-copying apparatus u 7.5% -
8443 39 70 --- Facsimile machine not capable of getting u 7.5% -
connected to automatic data processing machine
8443 39 90 --- Other u 7.5% -
-- Parts and accessories :
8443 91 00 -- Parts and accessories of printing machinery used kg. 7.5% -
for printing by means of plates, cylinders and other
printing components of heading 8442
8443 99 -- Other u Free -
8443 99 10 --- Automatic documents feeders of copying machines u Free -
8443 99 20 --- Paper feeders of copying machines u Free -
8443 99 30 --- Sorters of copying machines u Free -
8443 99 40 --- Other parts of copying machines u Free -
--- Parts and accessories of goods of sub-heading u Free -
8443 31, 8443 32
8443 99 51 --- Ink cartridges, with print head assembly u 10% -
8443 99 52 ---- Ink cartridges, without print head assembly u 10% -
8443 99 53 --- Ink spray nozzle u 10% -
8443 99 59 ---- Other u Free -
8443 99 60 --- Parts and accessories of goods of sub-heading u 7.5% -
8443 39
8443 99 90 --- Other u 7.5% -
(1) (2) (3) (4) (5)
8444 MACHINES FOR EXTRUDING, DRAWING, TEXTURING OR

CUTTING MAN-MADE TEXTILE MATERIALS
8444 00 - Machines for extruding, drawing, texturing
or cutting man-made textile materials :
8444 00 10 --- Machines for extruding man-made textile materials u 12.5% -
8444 00 90 --- Other u 7.5% -
8445 MA CHI NES F OR P REPARING T EXTI LE F IBRE S;

SPINNING, DOUBLING OR TWISTING MACHINES AND
OTHER MACHINERY FOR PRODUCING TEXTILE YARNS;
TEXTILE REELING OR WINDING (INCLUDING WEFT-
WINDING) MACHINES AND MACHINES FOR PREPARING
TEXTILE YARNS FOR USE ON THE MACHINES OF
- Machines for preparing textile fibres :
8445 11 -- Carding machines :
8445 11 10 --- Cotton carding machines u 7.5% -
8445 11 90 --- Other u 7.5% -
8445 12 -- Combing machines:
8445 12 10 --- Cotton combing machines u 7.5% -
8445 12 90 --- Other u 7.5% -
8445 13 00 -- Drawing or roving machines u 7.5% -
8445 19 -- Other :
8445 19 10 --- Cotton processing machines (including cotton ginning u 7.5% -
machine)
8445 19 20 --- Jute fibre processing machines u 7.5% -
8445 19 30 --- Regenerated fibres and synthetic fibres processing u 7.5% -
machines
8445 19 40 --- Silk processing machines u 7.5% -
8445 19 50 --- Wool processing machines u 7.5% -
8445 19 60 --- Blowroom machines u 7.5% -
8445 19 90 --- Other u 7.5% -
8445 20 - Textile spinning machines :
--- Cotton spinning machines :
8445 20 11 ---- Drawing frames u 7.5% -
8445 20 12 ---- Intermediate frames u 7.5% -
8445 20 13 ---- Ring frames u 7.5% -
8445 20 14 ---- Roving frames u 7.5% -
8445 20 19 ---- Other u 7.5% -
8445 20 20 --- Jute fibres spinning machines u 7.5% -
8445 20 30 --- Regenerated fibres and synthetic fibres spinning u 7.5% -
machines
8445 20 40 --- Silk fibres spinning machines u 7.5% -
8445 20 50 --- Wool spinning machines u 7.5% -
8445 20 90 --- Other u 7.5% -
(1) (2) (3) (4) (5)

8445 30 - Textile doubling or twisting machines :
--- Cotton fibre doubling or twisting machines :
8445 30 11 ---- Doubling frames u 7.5% -
8445 30 19 ---- Other u 7.5% -
8445 30 20 --- Jute fibre doubling or twisting machines u 7.5% -
8445 30 30 --- Regenerated fibre and synthetic fibre yarn u 7.5% -
doubling or twisting machines
8445 30 40 --- Silk fibre doubling or twisting machines u 7.5% -
8445 30 50 --- Wool fibre doubling or twisting machines u 7.5% -
8445 30 90 --- Other fibre doubling or twisting machines u 7.5% -
8445 40 - Textile winding (including weft-winding) or
reeling machines :
8445 40 10 --- Cotton fibre winding (including weft-winding) u 7.5% -
or reeling machines, automatic or otherwise
8445 40 20 --- Jute fibre reeling (including weft-winding) u 7.5% -
machines
8445 40 30 --- Regenerated fibres yarn and synthetic fibres u 7.5% -
yarn reeling (including weft-winding) machines
8445 40 40 --- Silk fibre reeling (including weft-winding) u 7.5% -
machines
8445 40 50 --- Wool fibre reeling (including weft-winding) u 7.5% -
machines
8445 40 90 --- Other u 7.5% -
8445 90 00 - Other u 7.5% -
8446 WEAVING MACHINES (LOOMS)

8446 10 - For weaving fabrics of a width not exceeding 30 cm :
--- Cotton weaving machines :
8446 10 11 ---- Automatic, powerloom u 7.5% -
8446 10 12 ---- Plain, powerloom u 7.5% -
8446 10 19 ---- Other u 7.5% -
8446 10 90 --- Other u 7.5% -
- For weaving fabrics of a width not exceeding
30 cm, shuttle type:
8446 21 -- Power looms:
8446 21 10 --- Cotton weaving machines, automatic u 7.5% -
8446 21 90 --- Other u 7.5% -
8446 29 -- Other :
8446 29 10 --- Cotton weaving machines u 7.5% -
8446 29 90 --- Other u 7.5% -
8446 30 - For weaving fabrics of a width exceeding30
cm, shuttleless type:
--- Cotton weaving machines :
8446 30 11 ---- Automatic, powerloom u 7.5% -
8446 30 12 ---- Plain, powerloom u 7.5% -
8446 30 19 ---- Other u 7.5% -
(1) (2) (3) (4) (5)

8446 30 90 --- Other u 7.5% -
8447 KNITTING MACHINES, STITCH-BONDING MACHINES

AND MACHINES FOR MAKING GIMPED YARN, TULLE,
LACE, EMBROIDERY, TRIMMINGS, BRAID OR NET AND
MACHINES FOR TUFTING
- Circular knitting machines :
8447 11 -- With cylinder diameter not exceeding 165 mm:
--- Wool knitting machines :
8447 11 11 ---- Hand knitting machines u 7.5% -
8447 11 19 ---- Other u 7.5% -
8447 11 20 --- Cotton hosiery machines u 7.5% -
8447 11 90 --- Other u 7.5% -
8447 12 -- With cylinder diameter exceeding 165 mm:
--- Wool knitting machines:
8447 12 11 ---- Hand knitting machines u 7.5% -
8447 12 19 ---- Other u 7.5% -
8447 12 90 --- Other u 7.5% -
8447 20 - Flat kniting machines; stitch-bonding machines:
8447 20 10 --- Hand knitting machines for wool u 7.5% -
8447 20 20 --- Other knitting machines for wool u 7.5% -
8447 20 90 --- Other u 7.5% -
8447 90 - Other :
8447 90 10 --- Machines for making of tulle and lace u 7.5% -
8447 90 20 --- Machines for making embroidery u 7.5% -
8447 90 30 --- Other u 7.5% -
8448 AUXILIARY MACHINERY FOR USE WITH MACHINES

OF HEADING 8444, 8445, 8446 OR 8447 (FOR
EXAMPLE, DOBBIES, JACQUARDS, AUTOMATIC STOP
MOTIONS, SHUTTLE CHANGING MECHANISMS); PARTS
AND ACCESSORIES SUITABLE FOR USE SOLELY OR
PRINCIPALLY WITH THE MACHINES OF THIS HEADING
OR OF HEADING 8444, 8445, 8446 OR 8447 (FOR
EXAMPLE, SPINDLES AND SPINDLE FLYERS, CARD
CLOTHING, COMBS, EXTRUDING NIPPLES, SHUTTLES,
HEALDS AND HEALD FRAMES, HOSIERY NEEDLES)
- Auxiliary machinery for machines of heading
8444, 8445, 8446 or 8447:
8448 11 -- Dobbies and jacquards; card reducing,
copying, punching or assembling machines
for use therewith :
8448 11 10 --- Jacquards and harness liner cards for cotton textile kg. 7.5% -
(1) (2) (3) (4) (5)

machinery
8448 11 90 --- Other kg. 7.5% -
8448 19 00 -- Other kg. 7.5% -
8448 20 00 - Parts and accessories of machines of heading kg. 7.5% -
8444 or of their auxiliary machinery
- Parts and accessories of machines of heading
8445 or of their
auxiliary machinery :
8448 31 00 -- Card clothing kg. 7.5% -
8448 32 -- Of machines for preparing textile fibres, other
than card clothing:
8448 32 10 --- For cotton processing machines kg. 7.5% -
8448 32 20 --- For jute processing machines kg. 7.5% -
8448 32 30 --- For silk and manmade (regenerated and kg. 7.5% -
synthetic fibres processing machines)
8448 32 40 --- For wool processing machines kg. 7.5% -
8448 32 90 --- Other kg. 7.5% -
8448 33 -- Spindles, spindle flyers, spinning rings and ring
travellers :
8448 33 10 --- For cotton spinning machines kg. 7.5% -
8448 33 20 --- For jute spinning machines kg. 7.5% -
8448 33 30 --- For silk and man-made (regenerated and kg. 7.5% -
synthetic) fibre spinning machines
8448 33 40 --- For wool spinning machines kg. 7.5% -
8448 33 90 --- For other textile fibre spinning machines kg. 7.5% -
8448 39 -- Other :
8448 39 10 --- Combs for cotton textile machinery kg. 7.5% -
8448 39 20 --- Gills for gill boxes kg. 7.5% -
8448 39 90 --- Other kg. 7.5% -
- Parts and accessories of weaving machines
(looms) or of their auxiliary machinery :
8448 42 -- Reeds for looms, healds and heald-frames:
8448 42 10 --- Healds (excluding wire healds) and reeds for cotton kg. 7.5% -
machinery
8448 42 20 --- Healds, wire kg. 7.5% -
8448 42 90 --- Other kg. 7.5% -
8448 49 -- Other :
8448 49 10 --- Parts of cotton weaving machinery kg. 7.5% -
8448 49 20 --- Parts of jute weaving machinery kg. 7.5% -
8448 49 30 --- Parts of silk and man-made fibres weaving kg. 7.5% -
machinery
8448 49 40 --- Parts of wool weaving machinery kg. 7.5% -
8448 49 50 --- Parts of other textile weaving machinery kg. 7.5% -
8448 49 90 --- Other kg. 7.5% -
- Parts and accessories of machines of heading
8447 or of their auxiliary machinery :
(1) (2) (3) (4) (5)

8448 51 -- Sinkers, needles and other articles used in
forming stitches :
8448 51 10 --- Of cotton hosiery machine kg. 7.5% -
8448 51 20 --- Of wool knitting machines kg. 7.5% -
8448 51 30 --- Of machines for tulle, lace kg. 7.5% -
8448 51 90 --- Other kg. 7.5% -
8448 59 00 -- Other kg. 7.5% -
8449 MACHINERY FOR THE MANUFACTURE OR FINISHING

OF FELT OR NONWOVENS IN THE PIECE OR IN SHAPES,
INCLUDING MACHINERY FOR MAKING FELT HATS;
BLOCKS FOR MAKING HATS
8449 00 - Machinery for the manufacture or finishing
of felt or nonwovens in the piece or in shapes,
including machinery for making felt hats;
blocks for making hats :
8449 00 10 --- Machinery for manufacture or finishing of felt kg. 7.5% -
in piece or inshapes (including felt hat-making
machines and hat making blocks)
8449 00 90 --- Other kg. 7.5% -
8450 HOUSEHOLD OR LAUNDRY-TYPE WASHING MACHINES,

INCLUDING MACHINES WHICH BOTH WASH AND DRY
- Machines, each of a dry linen capacity not
exceeding 10 kg:
8450 11 00 -- Fully-automatic machines u 20% -
8450 12 00 -- Other machines, with built-in centrifugal drier u 20% -
8450 19 00 -- Other u 20% -
8450 20 00 - Machines, each of a dry linen capacity exceeding u 7.5% -
10 kg
8450 90 - Parts:
8450 90 10 --- Parts of household type machines kg. 10% -
8450 90 90 --- Other kg. 7.5% -
8451 MACHINERY (OTHER THAN MACHINES OF HEADING

8450) FOR WASHING, CLEANING, WRINGING, DRYING,
IRONING, PRESSING (INCLUDING FUSING PRESSES),
BLEACHING, DYEING, DRESSING, FINISHING, COATING
OR IMPREGNATING TEXTILE YARNS, FABRICS OR MADE
UP TEXTILE ARTICLES AND MACHINES FOR APPLYING
THE PASTE TO THE BASE FABRIC OR OTHER SUPPORT
USED IN THE MANUFACTURE OF FLOOR COVERINGS
SUCH AS LINOLEUM ; MACHINES FOR REELING ,
UNREELING, FOLDING, CUTTING OR PINKING TEXTILE
FABRICS
(1) (2) (3) (4) (5)

8451 10 - Dry-cleaning machines :
8451 10 10 --- Dry cleaning machines for cotton textile u 7.5% -
8451 10 90 --- Other u 7.5% -
- Drying machines:
8451 21 00 -- Each of a dry linen capacity not exceeding 10 kg u 10% -
8451 29 00 -- Other u 7.5% -
8451 30 - Ironing machines and presses (including
fusing presses):
8451 30 10 --- Hand ironing press u 10% -
8451 30 90 --- Other u 7.5% -
8451 40 - Washing, bleaching or dyeing machines:
--- Bleaching machine :
8451 40 11 ---- For cotton textile u 7.5% -
8451 40 19 ---- Other u 7.5% -
--- Dyeing machines:
8451 40 29 ---- For other textile u 7.5% -
--- Other :
8451 40 91 ---- For washing and cleaning for woollen textile u 7.5% -
8451 40 99 ---- Other u 7.5% -
8451 50 00 - Machines for reeling, unreeling, folding, cutting or u 7.5% -
pinking textile fabrics
--- Sizing and dressing machines:
8451 80 19 ---- Other u 7.5% -
--- Finishing machines :
8451 80 21 ---- For coating or impregnating yarn or fabrics u 7.5% -
8451 80 22 ---- Other finishing processes for cotton textile u 7.5% -
8451 80 29 ---- Other u 7.5% -
8451 80 90 --- Other u 7.5% -
8451 90 00 - Parts kg. 7.5% -
8452 SEWING MACHINES, OTHER THAN BOOK-SEWING

MACHINES OF HEADING 8440; FURNITURE, BASES
AND COVERS SPECIALLY DESIGNED FOR SEWING
MACHINES; SEWING MACHINE NEEDLES
8452 10 - Sewing machines of the household type :
--- Complete, with stand or table:
8452 10 11 ---- With electronic controls or electric motors u 10% -
8452 10 12 ---- Hand operated u 10% -
8452 10 19 ---- Other u 10% -
--- Without stand or table (heads):
8452 10 21 ---- With electronic controls or electric motors u 10% -
8452 10 22 ---- Hand operated u 10% -
8452 10 29 ---- Other u 10% -
(1) (2) (3) (4) (5)

- Other sewing machines:
8452 21 -- Automatic units :
8452 21 10 --- Industrial sewing machines having a motor of u 7.5% -
12.50 watts capacity and above and having a
speed of 1,500 stitches per minute or more
8452 21 20 --- Other with electronic controls or electric motors u 7.5% -
8452 21 90 --- Other u 7.5% -
8452 29 00 -- Other u 7.5% -
8452 30 - Sewing machine needles :
8452 30 10 --- For household type sewing machines kg. 10% -
8452 30 90 --- Other kg. 7.5% -
8452 90 - Furniture, bases and covers for sewing machines
and parts thereof; other parts of sewing
machines:
- - - Furniture, bases and covers for sewing ma-
chines and parts thereof:
8452 90 11 - - - - Furniture, bases and covers kg 7.5% -
8452 90 19 - - -- Parts of furniture, bases and covers of sewing kg 7.5% -
machines
- - - Other parts of sewing machines:
8452 90 91 - - - - Of household sewing machines kg 10% -
8452 90 99 - -- - Other kg 7.5
8453 MACHINERY FOR PREPARING, TANNING OR WORKING

HIDES , SKINS OR LEATHER OR FOR MAKING OR
REPAIRING FOOTWEAR OR OTHER ARTICLES OF HIDES,
SKINS OR LEATHER, OTHER THAN SEWING MACHINES
8453 10 00 - Machinery for preparing, tanning or working u 7.5% -
hides, skins or leather
8453 20 00 - Machinery for making or repairing footwear u 7.5% -
8453 80 00 - Other machinery u 7.5% -
8453 90 - Parts :
8453 90 10 --- Of boot and shoe manufacturing machinery kg. 7.5% -
8453 90 90 --- Other kg. 7.5% -
8454 CONVERTERS, LADLES, INGOT MOULDS AND CASTING

MACHINES, OF A KIND USED IN METALLURGY OR IN
METAL FOUNDRIES
8454 10 00 - Converters u 7.5% -
8454 20 - Ingot moulds and ladles :
8454 20 10 --- Ladles u 7.5% -
8454 20 20 --- Ingot moulds u 7.5% -
8454 30 - Casting machines:
8454 30 10 --- Die-casting machines u 7.5% -
8454 30 20 --- Continuous casting machines u 7.5% -
SECTION-XV I CHAP TER-84
(1) (2) (3) (4) (5)

8454 30 90 --- Other u 7.5% -
8454 90 00 - Parts kg. 7.5% -
8455 METAL-ROLLING MILLS AND ROLLS THEREFOR

8455 10 00 - Tube mills u 7.5% -
- Other rolling mills:
8455 21 -- Hot or combination hot and cold:
8455 21 10 --- Hot u 7.5% -
8455 21 20 --- Combination hot and cold u 7.5% -
8455 22 00 -- Cold u 7.5% -
8455 30 00 - Rolls for rolling mills u 7.5% -
8455 90 00 - Other parts kg. 7.5% -
8456 MACHINE-TOOLS FOR WORKING ANY MATERIAL BY

REMOVAL OF MATERIAL, BY LASER OR OTHER LIGHT
O R P HO TO N BE A M , U LT R A- S O NIC , E L E CT R O -
DISCHARGE, ELECTRO-CHEMICAL, ELECTRON BEAM,
IONIC-BEAM OR PLASMA ARC PROCESSES; WATER-
JET CUTTING MACHINES
- Operated by laser or other light or photon beam
processes:
8456 11 00 -- Operated by laser u 7.5% -
8456 12 00 -- Operated by other light or photon beam u 7.5% -
processes
8456 20 00 - Operated by ultrasonic processes u 7.5% -
8456 30 00 - Operated by electro-discharge processes u 7.5% -
8456 40 00 - Operated by plasma arc processes u 7.5% -
8456 50 00 - Water-jet cutting machines u 7.5% -
8456 90 - Other :
8456 90 10 -- For dry-etching patterns on semi-conductor u Free -
materials
8456 90 20 -- Electro-chemical machines u 7.5% -
8456 90 90 --- Other u 7.5% -
8457 M A CHI NI N G CE NT R E S , U NI T CO NS T R UCT I ON

MACHINES (SINGLE STATION) AND MULTI-STATION
TRANSFER MACHINES FOR WORKING METAL
8457 10 - Machining centres:
8457 10 10 --- Horizontal u 7.5% -
8457 10 20 --- Vertical u 7.5% -
8457 20 - Unit construction machines (single station):
8457 20 10 --- Unit head boring u 7.5% -
8457 20 20 --- Unit head drilling u 7.5% -
8457 20 90 --- Other u 7.5% -
8457 30 - Multi-station transfer machines:
8457 30 10 --- Rotary type u 7.5% -
(1) (2) (3) (4) (5)

8457 30 20 --- In-line type u 7.5% -
8457 30 90 --- Other u 7.5% -
8458 L ATHES ( I NCLUDI NG T URNING C ENTR ES ) F OR

REMOVING METAL
- Horizontal lathes :
8458 11 00 -- Numerically controlled u 7.5% -
8458 19 -- Other :
--- Automatic, single spindle:
8458 19 11 ---- Horizontal bar, swiss type u 7.5% -
8458 19 12 ---- Base sliding head type u 7.5% -
8458 19 13 ---- Horizontal chucking u 7.5% -
8458 19 19 ---- Other u 7.5% -
8458 19 90 --- Other u 7.5% -
- Other lathes :
8458 99 -- Other :
8458 99 10 --- Automatic, multi-spindle bar u 7.5% -
8458 99 20 --- Automatic, multi-spindle chucking u 7.5% -
--- Capstans, turrets, capstan and turret
combination, coping, multi tool and
production lathes :
8458 99 31 ---- Capstans lathes u 7.5% -
8458 9932 ---- Turrets lathes u 7.5% -
8458 9933 ---- Capstan and turret combination lathes u 7.5% -
8458 9934 ---- Copying lathes u 7.5% -
8458 9935 ---- Multi-tool and production lathes u 7.5% -
--- Crankshaft, relieving, wheel and axle lathes :
8458 99 41 ---- Crankshaft lathes u 7.5% -
8458 99 42 ---- Relieving lathes u 7.5% -
8458 99 43 ---- Wheel and axle lathes u 7.5% -
--- Centre lathes:
8458 99 51 ---- Tool-room type u 7.5% -
8458 9959 ---- Other u 7.5% -
8458 9990 --- Other u 7.5% -
8459 MACHINE-TOOLS (INCLUDING WAY-TYPE UNIT HEAD

MACHINES ) FOR DRILLING , BORING , MILLING ,
TREADING OR TAPPING BY REMOVING METAL, OTHER
THAN LATHES (INCLUDING TURNING CENTRES) OF
HEADING 8458
8459 10 00 - Way-type unit head machines u 7.5% -
- Other drilling machines :
8459 29 -- Other :
8459 29 10 --- Bench and pillar u 7.5% -
(1) (2) (3) (4) (5)

8459 29 20 --- Pillar or columns, multi-spindle u 7.5% -
8459 29 30 --- Radial u 7.5% -
8459 29 40 --- Deep hole u 7.5% -
8459 29 50 --- Multi head drilling machines u 7.5% -
8459 29 90 --- Other u 7.5% -
- Other boring-milling machines:
8459 39 -- Other :
8459 39 10 --- Vertical turning or boring u 7.5% -
8459 39 90 --- Other u 7.5% -
- Other boring machines :
8459 41 -- Numerically controlled:
8459 41 10 --- Jig boring machines, horizontal u 7.5% -
8459 41 20 --- Fine boring machines, horizontal u 7.5% -
8459 41 30 --- Fine boring machines, vertical u 7.5% -
8459 41 90 --- Other u 7.5% -
8459 49 -- Other:
8459 49 10 --- Jig boring machines, horizontal u 7.5% -
8459 49 20 --- Fine boring machines, horizontal u 7.5% -
8459 49 30 --- Fine boring machines, vertical u 7.5% -
8459 49 90 --- Other u 7.5% -
- Milling machine, knee type :
8459 51 10 --- Horizontal u 7.5% -
8459 51 20 --- Vertical u 7.5% -
8459 51 30 --- Universal u 7.5% -
8459 51 90 --- Other u 7.5% -
8459 59 -- Other :
8459 59 10 --- Horizontal u 7.5% -
8459 59 20 --- Vertical u 7.5% -
8459 59 30 --- Universal u 7.5% -
8459 59 40 --- Ram type u 7.5% -
8459 59 50 --- Die-sinking or pantograph u 7.5% -
8459 59 90 --- Other u 7.5% -
- Other milling machines:
8459 61 10 --- Piano milling u 7.5% -
8459 61 90 --- Other u 7.5% -
8459 69 -- Other :
8459 69 10 --- Bed type, horizontal u 7.5% -
8459 69 20 --- Bed type, vertical u 7.5% -
8459 69 30 --- Piano milling, single column u 7.5% -
8459 69 40 --- Piano milling, double column u 7.5% -
8459 69 90 --- Other u 7.5% -
8459 70 - Other threading or tapping machines :
8459 70 10 --- Threading machines u 7.5% -
(1) (2) (3) (4) (5)

8459 70 20 --- Tapping machines u 7.5% -
8460 MACHINE-TOOLS FOR DEBURRING, SHARPENING,

G RIN DI NG , HO N ING , LA P P IN G, P OL IS H IN G O R
OTHERWISE FINISHING METAL, OR CERMETS BY
M EA NS OF GR IND IN G S TON ES , A BRA SI VES O R
POLISHING PRODUCTS, OTHER THAN GEAR CUTTING,
GEAR GRINDING OR GEAR FINISHING MACHINES OF
HEADING 8461
- Flat-surface grinding machines:
8460 19 00 -- Other u 7.5% -
- Other grinding machines:
8460 22 00 -- Centreless grinding machines, numerically controlled u 7.5% -
8460 23 00 -- Other cylindrical grinding machines, numerically u 7.5% -
controlled
8460 24 00 -- Other, numerically controlled u 7.5% -
8460 29 -- Other:
8460 29 10 --- Cylindrical grinders u 7.5% -
8460 29 20 --- Internal grinders u 7.5% -
8460 29 30 --- Centreless grinders u 7.5% -
8460 29 40 --- Profile grinders u 7.5% -
8460 29 90 --- Other u 7.5% -
- Sharpening (tool or cutter grinding)machines :
8460 39 -- Other :
8460 39 10 --- Grinder, tool or cutter u 7.5% -
8460 39 90 --- Other u 7.5% -
8460 40 - Honing or lapping machines :
--- Honing machines :
8460 40 11 ---- Vertical, single spindle u 7.5% -
8460 40 12 ---- Vertical, multi-spindle u 7.5% -
8460 40 13 ---- Horizontal u 7.5% -
8460 40 19 ---- Other u 7.5% -
8460 40 20 --- Lapping machines u 7.5% -
8460 90 - Other :
8460 90 10 --- Polishing and buffing machines u 7.5% -
8460 90 90 --- Other u 7.5% -
8461 MACHINE-TOOLS FOR PLANING, SHAPING, SLOTTING,

BROACHING, GEAR CUTTING, GEAR GRINDING OR GEAR
FINISHING , SAWING , CUTTING - OFF AND OTHER
MACHINE TOOLS WORKING BY REMOVING METAL, OR
CERMETS, NOT ELSEWHERE SPECIFIED OR INCLUDED
(1) (2) (3) (4) (5)

8461 20 - Shaping or slotting machines :
--- Shaping machines :
8461 20 11 ---- Die and punch shaping machines u 7.5% -
8461 20 19 ---- Other u 7.5% -
8461 20 20 --- Slotting machines u 7.5% -
8461 30 - Broaching machines :
8461 30 10 --- Vertical u 7.5% -
8461 30 20 --- Horizontal u 7.5% -
8461 30 90 --- Other u 7.5% -
8461 40 - Gear cutting, gear grinding or gear finishing
machines :
--- Gear cutting machines :
8461 40 11 ---- Bevel gear cutting u 7.5% -
8461 40 12 ---- Gear cutting spiral bevel and /or hypoid u 7.5% -
8461 40 13 ---- Gear slotter or planar formed cutter type u 7.5% -
8461 40 14 ---- Gear milling formed disc cutter type u 7.5% -
8461 40 19 ---- Other u 7.5% -
--- Gear grinding or gear finishing machines :
8461 40 21 ---- Single or double wheel disc type gear grinder u 7.5% -
8461 40 22 ---- Formed wheel gear grinder u 7.5% -
8461 40 23 ---- Gear shaver u 7.5% -
8461 40 24 ---- Gear tooth, rounding, chamfering or burring u 7.5% -
8461 40 25 ---- Gear shaper, spur and helical u 7.5% -
8461 40 26 ---- Gear hobber, spur and helical u 7.5% -
8461 40 29 ---- Other u 7.5% -
8461 50 - Sawing or cutting-off machines :
--- Sawing machines :
8461 50 11 ---- Band saw, horizontal u 7.5% -
8461 50 12 ---- Band saw, vertical u 7.5% -
8461 50 13 ---- Circular saw, cold u 7.5% -
8461 50 14 ---- Circular saw, hot u 7.5% -
8461 50 15 ---- Hack saw u 7.5% -
8461 50 19 ---- Other u 7.5% -
--- Cutting-off machines :
8461 50 21 ---- Abrasive wheel cutting-off machines u 7.5% -
8461 50 29 ---- Other u 7.5% -
8461 90 00 - Other u 7.5% -
8462 MACHINE-TOOLS (INCLUDING PRESSES) FOR WORKING

METAL BY FORGING, HAMMERING OR DIE FORGING
(EXCLUDING ROLLING MILLS); MACHINE-TOOLS
(INCLUDING PRESSES, SLITTING LINES AND CUT-TO
LENGTH LINES) FOR WORKING METAL BY BENDING,
FOLDING, STRAIGHTENING, FLATTENING, SHEARING,
PUNCHING, NOTCHING OR NIBBLING (EXCLUDING DRAW-
BENCHES); PRESSES FOR WORKING METAL OR METAL
CARBIDES, NOT SPECIFIED ABOVE
(1) (2) (3) (4) (5)

- Hot forming machines for forging, die forging
(including presses) and hot hammers:
8462 11 00 -- Closed die forging machines u 7.5% -
8462 19 00 -- Other u 7.5% -
- Bending, folding, straightening or flattening
machines (including press brakes) for flat products:
8462 22 00 -- Profile forming machines u 7.5% -
8462 23 00 -- Numerically controlled press brakes u 7.5% -
8462 24 00 -- Numerically controlled panel benders u 7.5% -
8462 25 00 -- Numerically controlled roll forming machines u 7.5% -
8462 26 00 -- Other numerically controlled bending, folding, u 7.5% -
straightening or flattening machines
8462 29 00 -- Other u 7.5% -
- Slitting lines, cut-to-length lines and other shearing
machines (excluding presses) for flat products, other
than combined punching and shearing machines:
8462 32 00 -- Slitting lines and cut-to-length lines u 7.5% -
8462 33 00 -- Numerically controlled shearing machines u 7.5% -
8462 39 00 -- Other u 7.5% -
- Punching, notching or nibbling machines (excluding
presses) for flat products including combined
punching and shearing machines:
8462 49 00 -- Other u 7.5% -
- Machines for working tube, pipe, hollow section and
bar (excluding presses):
8462 59 00 -- Other u 7.5% -
- Cold metal working presses:
8462 61 00 -- Hydraulic presses u 7.5% -
8462 62 00 -- Mechanical presses u 7.5% -
8462 63 00 -- Servo-presses u 7.5% -
8462 69 00 -- Other u 7.5% -
8462 90 00 - Other u 7.5% -
8463 OTHER MACHINE-TOOLS FOR WORKING METAL, OR
CERMETS, WITHOUT REMOVING MATERIAL
8463 10 - Draw-benches for bars, tubes, profiles, wire
or the like:
8463 10 10 --- Wire and metal ribbon drawing machines u 7.5% -
8463 10 20 --- Other wire making machines u 7.5% -
8463 10 30 --- Tube drawing machine u 7.5% -
8463 10 90 --- Other u 7.5% -
8463 20 00 - Thread rolling machines u 7.5% -
8463 30 - Machines for working wire:
8463 30 10 --- Wire grill or Knitting machine u 7.5% -
8463 30 20 --- Spring coiling u 7.5% -
8463 30 30 --- Chain making u 7.5% -
8463 30 40 --- Nail-making machine u 7.5% -
8463 90 - Other:
8463 90 10 --- Riveting machines (excluding portable hand u 7.5% -
operated machine)
8463 90 20 --- Strip profiling u 7.5% -
8463 90 30 --- Seaming machine for example for cans u 7.5% -
8463 90 90 --- Other u 7.5% -
8464 MACHINE-TOOLS FOR WORKING STONE, CERAMICS

CONCRETE, ASBESTOS-CEMENT OR LIKE MINERAL
MATERIALS OR FOR COLD WORKING GLASS
8464 10 - Sawing machine:
8464 10 10 --- Granite cutting machines or equipment u 7.5% -
8464 10 90 --- Other u 7.5% -
8464 20 00 - Grinding or polishing machines u 7.5% -
8464 90 00 - Other u 7.5% -
8465 M ACH I NE - TOOLS ( INCL UDING M ACHI NES F OR

NAILING , STAPLING , GLUEING OR OTHERWISE
ASSEMBLING) FOR WORKING WOOD, CORK, BONE,
HARD RUBBER, HARD PLASTICS OR SIMILAR
HARD MATERIALS
8465 10 00 - Machines which can carry out different types of u 7.5% -
machining operations without tool change
between such operations
8465 20 00 - Machining centres u 7.5% -
- Other :
8465 91 00 -- Sawing machines u 7.5% -
8465 92 00 -- Planing, milling or moulding (by cutting) machines u 7.5% -
8465 93 00 -- Grinding, sanding or polishing machines u 7.5% -
8465 94 00 -- Bending or assembling machines u 7.5% -
8465 95 00 -- Drilling or morticing machines u 7.5% -
8465 96 00 -- Splitting, slicing or paring machines u 7.5% -
8465 99 -- Other :
8465 99 10 --- Lathes u 7.5% -
8465 99 90 --- Other u 7.5% -
8466 PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR

PRINCIPALLY WITH THE MACHINES OF HEADINGS8456
TO 8465 INCLUDING WORK OR TOOL HOLDERS, SELF-
OPENING DIEHEADS, DIVIDING HEADS AND OTHER SPECIAL
ATTACHM ENTS FOR THE MACHINES; TOOL HOLDERS FOR
ANY TYPE OF TOOL, FOR WORKING IN THE HAND
8466 10 - Tool holders and self-opening dieheads:
8466 10 10 --- Tool holders u 7.5% -
8466 10 20 --- Self-opening dieheads u 7.5% -
8466 20 00 - Work holders u 7.5% -
8466 30 - Dividing heads and other special attachments
for machines :
8466 30 10 --- Chucks u 7.5% -
8466 30 20 --- Jigs and fixtures u 7.5% -
8466 30 90 --- Other u 7.5% -
- Other :
8466 91 00 -- For machines of heading 8464 u 7.5% -
8466 92 00 -- For machines of heading 8465 u 7.5% -
8466 93 -- For machines of headings 8456 to 8461:
8466 93 10 --- Parts and accessories of machine tools, for u 7.5% -
working metals
8466 93 90 --- Other u 7.5% -
8466 94 00 -- For machines of heading 8462 or 8463 u 7.5% -
8467 TOOLS FOR WORKING IN THE HAND, PNEUMATIC,

HYDRAULIC OR WITH SELF- CONTAINED ELECTRIC OR
NON-ELECTRIC MOTOR
- Pneumatic :
8467 11 -- Rotary type (including combined rotary percussion) :
8467 11 10 --- Drills u 7.5% -
8467 11 20 --- Hammers u 7.5% -
8467 11 90 --- Other u 7.5% -
8467 19 00 -- Other u 7.5% -
- With self-contained electric motor:
8467 21 00 -- Drills of all kinds u 7.5% -
8467 22 00 -- Saws u 7.5% -
8467 29 00 -- Other u 7.5% -
- Other tools :
8467 81 00 -- Chain saws u 7.5% -
8467 89 -- Other :
8467 89 10 --- Compressed air grease guns, lubricators u 7.5% -
and similar appliances
8467 89 20 --- Vibrators u 7.5% -
8467 89 90 --- Other u 7.5% -
- Parts :
8467 91 00 -- Of chain saws kg. 7.5% -
8467 92 00 -- Of pneumatic tools kg. 7.5% -
8467 99 00 -- Other kg. 7.5% -
8468 MACHINERY AND APPARATUS FOR SOLDERING, BRAZING

OR WELDI NG , WHETHER OR NOT CAPABLE OF
CUTTING, OTHER THAN THOSE OF HEADING 8512.5;
GAS- OPERATED SURFACE TEMPERING MACHINES AND
APPLIANCES
8468 10 00 - Hand-held blow pipes u 7.5% -
8468 20 - Other gas-operated machinery and apparatus:
8468 20 10 --- Welding or cutting machines u 7.5% -
8468 20 90 --- Other u 7.5% -
8468 80 00 - Other machinery and apparatus u 7.5% -
8468 90 00 - Parts kg. 7.5% -
8470 CALCULATING MACHINES AND POCKET-SIZE DATA

R EC OR DI NG , R EP RO DUC I NG A ND D IS P L AYI NG
M A CHI N ES W IT H C AL CUL AT IN G F U NC T ION S ;
A CCO UNT I NG M AC HI NE S , P O STA GE - F RA NK IN G
MACHINES, TICKET-ISSUING MACHINES AND SIMILAR
(1) (2) (3) (4) (5)

MACHINES, INCORPORATING A CALCULATING DEVICE;
CASH REGISTERS
8470 10 00 - Electronic calculators capable of operation without u Free -
an external source of electric power and pocket-
size data recording, reproducing and displaying
machines with calculating functions
- Other electronic calculating machines:
8470 21 00 -- Incorporating a printing device u Free -
8470 29 00 -- Other u Free -
8470 30 00 - Other calculating machines u Free -
8470 50 - Cash registers :
8470 50 10 --- Electrically operated u Free -
8470 50 20 --- Manually operated u Free -
8470 90 - Other :
8470 90 10 --- Electrically operated u Free -
8470 90 20 --- Manually operated u Free -
8471 AUTOMATIC DATA PROCESSING MACHINES AND UNITS

T H ERE O F ; M AG NE T I C O R O P T ICA L R EA DE RS ,
MACHINES FOR TRANSCRIBING DATA ON TO DATA MEDIA
IN CODED FORM AND MACHINES FOR PROCESSING SUCH
DATA, NOT ELSEWHERE SPECIFIED OR INCLUDED
8471 30 - Portable automatic data processing machines,
weighing not more than 10 kg, consisting of
at least a central processing unit, a keyboard
and a display:
8471 30 10 --- Personal computer u Free -
8471 30 90 --- Other u Free -
- Other automatic data processing machines :
8471 41 -- Comprising in the same housing at least a
central processing unit and an input and
output unit, whether or not combined :
8471 41 10 --- Micro computer u Free -
8471 41 20 --- Large or main frame computer u Free -
8471 41 90 --- Other u Free -
8471 49 00 -- Presented in the form of systems u Free -
8471 50 00 - Processing units other than those of sub-headings u Free -
8471 41or 8471 49, whether or not containing in
the same housing one or two of the following
types of unit: storage units, input units, output units
8471 60 - Input or output units, whether or not
containing storage units in the same housing
:
8471 60 10 --- Combined input or out put units u Free -
--- Printer :
8471 60 24 ---- Graphic printer u Free -
(1) (2) (3) (4) (5)

8471 60 25 ---- Plotter u Free -
8471 60 29 ---- Other u Free -
8471 60 40 --- Keyboard u Free -
8471 60 50 --- Scanners u Free -
8471 60 60 --- Mouse u Free -
8471 60 90 --- Other u Free -
8471 70 - Storage units :
8471 70 10 --- Floppy disc drives u Free -
8471 70 20 --- Hard disc drives u Free -
8471 70 30 --- Removable or exchangeable disc drives u Free -
8471 70 40 --- Magnetic tape drives u Free -
8471 70 50 --- Cartridge tape drive u Free -
8471 70 60 --- CD-ROM drive u Free -
8471 70 70 --- Digital video disc drive u Free -
8471 70 90 --- Other u Free -
8471 80 00 - Other units of automatic data processing machines u Free -
8471 90 00 - Other u Free -
8472 O T H ER O F F I CE M A CH I NE S (FOR E XAM P L E ,

HECTOGRAPH OR STENCIL DUPLICATING MACHINES,
ADDRESSING MACHINES , AUTOMATIC BANKNOTE
D IS PE NS ER S, C OIN SO R TI NG M AC HINE S, C OIN
COUNTI NG OR WRAP PING M ACHI NES , P ENCIL -
SHARPENING MACHINES, PERFORATING OR STAPLING
MACHINES)
8472 10 00 - Duplicating machines u 7.5% -
8472 30 00 - Machines for sorting or folding mail or for u 7.5% -
inserting mail in envelopes or bands, machines for
opening, closing or sealing mail and machines for
affixing or cancelling postage stamps
8472 90 - Other :
8472 90 10 --- Stapling machines (staplers) u 10% -
8472 90 20 --- Digital duplicator u 7.5% -
8472 90 30 --- Automatic bank note dispensers u 7.5% -
8472 90 40 --- Coin sorting machines, coin-counting or wrapping u 7.5% -
machines
--- Other
8472 90 91 ---- Word-processing machines u free -
8472 90 92 ---- Automatic typewriters u 10% -
8472 90 93 ---- Braille typewriters, electric u 7.5% -
8472 90 94 ---- Braille typewriters, non-electric u 7.5% -
8472 90 95 ---- Other typewriters, electric or non-electric u 10% -
8472 90 99 ---- Other u 7.5% -
8473 PARTS AND ACCESSORIES (OTHER THAN COVERS,

CARRYING CASES AND THE LIKE) SUITABLE FOR USE
(1) (2) (3) (4) (5)

SOLELY O R P RINCIPAL LY WI TH MAC HINES OF
HEADINGS 8470 TO 8472
8473 10 00 Omitted
- Parts and accessories of the machines of
heading 8470:
8473 21 00 -- Of the electronic calculating machines of kg. Free -
sub-heading 8470 10, 8470 21 or 8471 29
8473 29 00 -- Other kg. Free -
8473 30 - Parts and accessories of the machines of
heading 8471:
8473 30 10 --- Microprocessors u Free -
8473 30 20 --- Motherboards u Free -
8473 30 30 --- Other mounted printed circuit boards u Free -
8473 30 40 --- Head stack u Free -
--- Other :
8473 30 91 ---- Network access controllers u Free -
8473 30 92 ---- Graphic and intelligence based script technology u Free -
(GIST) cards for multilingual computers
8473 30 99 ---- Other u Free -
8473 40 - Parts and accessories of the machines of
heading 8472:
8473 40 10 --- Parts of duplicating, hectograph or stencil u 7.5% -
machines
8473 40 90 --- Other u 7.5% -
8473 50 00 - Parts and accessories equally suitable for use with u Free -
machines of two or more of the headings 8470 to
8472
8474 MACHINERY FOR SORTING, SCREENING, SEPARATING,

WASHING, CRUSHING, GRINDING, MIXING OR KNEADING
E AR T H, S T O NE , O RE S O R O T HE R M IN ER A L
SUBSTANCES, IN SOLID (INCLUDING POWDER OR PASTE)
FORM; MACHINERY FOR AGGLOMERATING, SHAPING
OR MOULDING SOLID MINERAL FUELS, CERAMIC
PA S TE , U NH ARD E NE D C EM E N T S , P L A ST ERI NG
MATERIALS OR OTHER MINERAL PRODUCTS IN POWDER
OR PASTE FORM; MACHINES FOR FORMING FOUNDRY
MOULDS OF SAND
8474 10 - Sorting, screening, separating or washing
machines :
8474 10 10 --- For coal u 7.5% -
8474 10 90 --- Other u 7.5% -
8474 20 - Crushing or grinding machines:
8474 20 10 --- For stone and mineral u 7.5% -
8474 20 20 --- For coal u 7.5% -
8474 20 90 --- Other u 7.5% -
(1) (2) (3) (4) (5)

- Mixing or kneading machines:
8474 31 -- Concrete or mortar mixers :
8474 31 10 --- Concrete mixers u 7.5% -
8474 31 20 --- Mortar mixers u 7.5% -
8474 32 00 -- Machines for mixing mineral substances with u 7.5% -
bitumen
8474 39 00 -- Other u 7.5% -
8474 80 - Other machinery:
8474 80 10 --- Brick and tile making machinery u 7.5% -
8474 80 20 --- Ceramic and clay making machinery u 7.5% -
8474 80 30 --- Machinery for forming foundry moulds of sand u 7.5% -
8474 80 90 --- Other u 7.5% -
8474 90 00 - Parts kg. 7.5% -
8475 M A CH INE S F O R A SS E M B L ING E L E CT RI C O R

ELECTRONIC LAMPS, TUBES OR VALVES OR FLASH-
BULBS , IN GLASS ENVELOP ES ; M ACHINES OR
MANUFACTURING OR HOT WORKING GLASS OR
GLASSWARE
8475 10 00 - Machines for assembling electric or electronic lamps, u 7.5% -
tubes or valves or flash-bulbs, in glass envelopes
- Machines for manufacturing or hot working
glass or glassware:
8475 21 00 -- Machines for making optical fibres and preforms u 7.5% -
thereof
8475 29 00 -- Other u 7.5% -
8475 90 00 - Parts kg. 7.5% -
8476 A UTOMATIC GOODS - VENDING M ACHI NES ( FOR

EXAMPLE, POSTAGE STAMPS, CIGARETTE, FOOD OR
BEVERAGE MACHINES), INCLUDING MONEY CHANGING
MACHINES
- Automatic beverage-vending machines:
8476 21 -- Incorporating heating or refrigerating devices:
8476 21 10 --- Incorporating refrigerating devices u 7.5% -
8476 21 20 --- Incorporating heating devices u 7.5% -
8476 29 00 -- Other u 7.5% -
- Other machines :
8476 81 -- Incorporating heating or refrigerating devices:
8476 81 10 --- Incorporating refrigerating devices u 7.5% -
8476 81 20 --- Incorporating heating devices u 7.5% -
8476 89 -- Other :
8476 89 10 --- Money changing machines u 7.5% -
8476 89 20 --- Postage stamps vending machines u 7.5% -
8476 89 30 --- Cigarette vending machines u 7.5% -
8476 89 90 --- Other u 7.5% -
(1) (2) (3) (4) (5)

8476 90 - Parts :
8476 90 10 --- Of machines of Sub-heading 8476 21 kg. 7.5% -
8476 90 90 --- Other kg. 7.5% -
8477 MACHINERY FOR WORKING RUBBER OR PLASTICS

OR FOR THE MANUFACTURE OF PRODUCTS FROM
THESE MATERIALS, NOT SPECIFIED OR INCLUDED
ELSEWHERE IN THIS CHAPTER
8477 10 00 - Injection-moulding machines u 7.5% -
8477 20 00 - Extruders u 7.5% -
8477 30 00 - Blow moulding machines u 7.5% -
8477 40 00 - Vacuum moulding machines and other thermoforming u 7.5% -
machines
- Other machinery for moulding or otherwise forming:
8477 51 00 -- For moulding or retreading pneumatic tyres u 7.5% -
or for moulding or otherwise forming inner tubes
8477 59 00 -- Other u 7.5% -
8477 80 10 --- Machinery for making rubber goods u 7.5% -
8477 80 90 --- Other u 7.5% -
8477 90 00 - Parts kg. 7.5% -
8478 M AC HI NE RY F O R P R E PA RI NG O R M A KIN G U P
TOBACCO, NOT SPECIFIED OR INCLUDED
ELSEWHERE IN THISCHAPTER
8478 10 - Machinery :
8478 10 10 --- Cigar making machinery u 7.5% -
8478 10 20 --- Cigarette making machinery u 7.5% -
8478 10 90 --- Other u 7.5% -
8478 90 00 - Parts kg. 7.5% -
8479 MACHINES AND MECHANICAL APPLIANCES HAVING

INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED
8479 10 00 - Machinery for public works, building or the like u 7.5% -
8479 20 - Machinery for the extraction or preparation of
animal or fixed vegetable or microbial fats or
oils:
8479 20 10 --- Oil-seed crushing or grinding machinery u 7.5% -
including purifying tanks
8479 20 90 --- Other u 7.5% -
8479 30 00 - Presses for the manufacture of particle board u 7.5% -
or fibre building board of wood or other ligneous
materials and other machinery for treating wood
or cork
8479 40 00 - Rope or cable-making machines u 7.5% -
(1) (2) (3) (4) (5)

8479 50 00 - Industrial robots, not elsewhere specified or u 7.5% -
included
8479 60 00 - Evaporative air coolers u 7.5% -
- Passanger boarding bridges :
8479 71 00 -- Of a kind used in airports u 7.5% -
8479 79 00 -- Other u 7.5% -
- Other machines and mechanical appliances:
8479 81 00 -- For treating metal, including electric wire u 7.5% -
coil-winders
8479 82 00 -- Mixing, kneading, crushing, grinding, screening, u 7.5% -
sifting, homogenising, emulsifying or stirring
machines
8479 83 00 -- Cold isostatic presses u 7.5% -
8479 89 -- Other :
8479 89 10 --- Soap cutting or moulding machinery u 7.5% -
8479 89 20 --- Air humidifiers or dehumidifiers (other than u 7.5% -
those falling under heading 8412.5 or 8424)
8479 89 30 --- Mechanical shifting machines u 7.5% -
8479 89 40 --- Ultrasonic transducers u 7.5% -
8479 89 50 --- Car washing machines and related appliances u 7.5% -
8479 89 60 --- Coke oven plants u 7.5% -
8479 89 70 --- Machinery for the manufacture of chemical u 7.5% -
and pharmaceuticals goods
--- Other :
8479 89 92 ---- Briquetting plant and machinery intended for u 7.5% -
manufactureof briquettes from agricultural and
municipal waste
8479 89 99 ---- Other u 7.5% -
8479 90 - Parts :
8479 90 10 --- Of machines for public works, building or the like kg. 7.5% -
8479 90 20 --- Of machines for the extraction of animal or fruit kg. 7.5% -
and vegetable fats or oil
8479 90 30 --- Of machines and mechanical appliances for kg. 7.5% -
treating wood
8479 90 40 --- Of machinery used for manufacture of chemicals kg. 7.5% -
and pharmaceuticals
8479 90 90 --- Other kg. 7.5% -
8480 BASES; MOULDING PATTERNS; MOULDS FOR METAL
(OTHER THAN INGOT MOULDS), METAL CARBIDES,
GLASS, MINERAL MATERIALS, RUBBER OR PLASTICS
8480 10 00 - Moulding boxes for metal foundry
8480 20 00 - Mould bases kg. 7.5% -
8480 30 00 - Moulding patterns kg. 7.5% -
- Moulds for metal or metal carbides : kg. 7.5% -
8480 41 00 -- Injection or compression types
kg. 7.5% -
(1) (2) (3) (4) (5)

8480 49 00 -- Other kg. 7.5% -
8480 50 00 - Moulds for glass kg. 7.5% -
8480 60 00 - Moulds for mineral materials kg. 7.5% -
- Moulds for rubber or plastics :
8480 71 00 -- Injection or compression types kg. 7.5% -
8480 79 00 -- Other kg. 7.5% -
8481 TAPS, COCKS, VALVES AND SIMILAR APPLIANCES FOR

PIPES, BOILER SHELLS, TANKS, VATS OR THE LIKE,
INCLUDING PRESSURE-REDUCING VALVES AND THE
RMOSTATICALLY CONTROLLED VALVES
8481 10 00 - Pressure-reducing valves kg. 7.5% -
8481 20 00 - Valves for oleohydraulic or pneumatic kg. 7.5% -
transmissions
8481 30 00 - Check (non-return) valves kg. 7.5% -
8481 40 00 - Safety or relief valves kg. 7.5% -
8481 80 - Other appliances :
8481 80 10 --- Taps, cocks and similar appliances of iron or steel kg. 7.5% -
8481 80 20 --- Taps, cocks and similar appliances of non- kg. 7.5% -
ferrous metal
8481 80 30 --- Industrial valves (excluding pressure-reducing kg. 7.5% -
valves, and thermostatically controlled valves)
--- Inner tube valves :
8481 80 41 ---- For bicycles kg. 7.5% -
8481 80 49 ---- Other kg. 7.5% -
8481 80 50 --- Expansion valves and solenoid valves for kg. 7.5% -
refrigerating and air conditioning appliances and
machinery
8481 80 90 --- Other kg. 7.5% -
8481 90 - Parts :
8481 90 10 --- Bicycles valves kg. 7.5% -
8481 90 90 --- Other kg. 7.5% -
8482 BALL OR ROLLER BEARINGS

8482 10 - Ball bearings :
--- Adapter ball bearings (radial type) :
8482 10 11 ---- Not exceeding 50mm of bore diameter u 7.5% -
8482 10 12 ---- Of bore diameter exceeding 50 mm but u 7.5% -
not exceeding 100 mm
8482 10 13 ---- Of bore diameter exceeding 100 mm u 7.5% -
8482 10 20 --- Other ball bearing (radial type) of bore u 7.5% -
diameter not exceeding 50 mm
8482 10 30 --- Other ball bearing (radial type) of bore u 7.5% -
diameter exceeding 50 mm but not exceeding
100 mm
8482 10 40 --- Of bore diameter exceeding 100 mm u 7.5% -
(1) (2) (3) (4) (5)

--- Thrust ball bearings :
8482 10 51 ---- Of bore diameter not exceeding 50 mm u 7.5% -
8482 10 52 ---- Of bore diameter exceeding 50 mm but not u 7.5% -
exceeding 100 mm
8482 10 90 --- Other u 7.5% -
8482 20 - Tapered roller bearings, including cone and
tapered roller assemblies :
--- Tapered roller bearings (radial type) :
8482 20 11 ---- Of bore diameter not exceeding 50 mm u 7.5% -
8482 20 12 ---- Of bore diameter exceeding 50 mm but not exceeding u 7.5% -
100 mm
8482 20 90 --- Other u 7.5% -
8482 30 00 - Spherical roller bearings u 7.5% -
8482 40 00 - Needle roller bearings, including cage and needle u 7.5% -
roller assemblies
8482 50 00 - Other cylindrical roller bearings, including cage and u 7.5% -
roller assemblies
8482 80 00 - Other, including combined ball or roller bearings u 7.5% -

- Parts:
8482 91 -- Balls, needles and rollers :
--- Balls :
8482 91 11 ---- Of nickel alloys kg. 7.5% -
8482 91 12 ---- Of tungsten carbide kg. 7.5% -
8482 91 13 ---- Of special stainless steel kg. 7.5% -
8482 91 14 ---- Of high speed steel kg. 7.5% -
8482 91 19 ---- Other kg. 7.5% -
8482 91 20 --- Needles kg. 7.5% -
8482 91 30 --- Rollers kg. 7.5% -
8482 99 00 -- Other kg. 7.5% -
8483 TRANSMISSION SHAFTS (INCLUDING CAM SHAFTS AND

CRANK SHAFTS) AND CRANKS; BEARING HOUSINGS AND
PLAIN SHAFT BEARINGS; GEARS AND GEARING; BALL
OR ROLLER SCREWS; GEAR BOXES AND OTHER SPEED
CHANGERS , INCLUDING TORQUE CONVERTERS ;
FLYWHEELS AND PULLEYS , INCLUDING PULLEY
(1) (2) (3) (4) (5)

B L OCK S ; C LUT C H ES AN D S H AF T C OU P LI NG S
(INCLUDING UNIVERSAL JOINTS)
8483 10 - Transmission shafts (including cam shafts and
crank shafts) and cranks :
8483 10 10 --- Crank shafts for sewing machines u 7.5% -
--- Other :
8483 10 91 ---- Crank shaft for engines of heading 8407 u 15% -
8483 10 92 ---- Crank shaft for engines of heading 8408 u 15% -
8483 10 99 ---- Other u 7.5% -
8483 20 00 - Bearing housings, incorporating ball or roller u 7.5% -
bearings
8483 30 00 - Bearing housings, not incorporating ball or roller u 7.5% -
bearings; plain shaft bearings
8483 40 00 - Gears and gearing, other than toothed wheels, chain u 7.5% -
spro ckets and other transmission elements
presented separately; ball or roller screws; gear
boxes and other speed changers, including torque
converters
8483 50 - Flywheels and pulleys, including pulley blocks:
8483 50 10 --- Pulleys, power transmission u 7.5% -
8483 50 90 --- Other u 7.5% -
8483 60 - Clutches and shaft couplings (including
universal joints):
8483 60 10 --- Flexible coupling u 7.5% -
8483 60 20 --- Fluid coupling u 7.5% -
8483 60 90 --- Other u 7.5% -
8483 90 00 - Toothed wheels, chain sprockets and other u 7.5% -
transmission elements presented separately; parts
8484 GASKETS AND SIMILAR JOINTS OF METAL SHEETING
COMBINED WITH OTHER MATERIAL OR OF TWO OR
MORE LAYERS OF METAL; SETS OR ASSORTMENTS OF
GASKETS AND SIMILAR JOINTS , DISSIMILAR IN
COMPOSITION, PUT UP IN POUCHES, ENVELOPES OR
SIMILAR PACKINGS; MECHANICAL SEALS
8484 10 - Gaskets and similar joints of metal sheeting
combined with other material or of two or more
layers of metal :
8484 10 10 --- Asbestos metallic packings and gaskets (excluding kg. 7.5% -
gaskets of asbestos board reinforced with metal
gauze or wire)
8484 10 90 --- Other kg. 7.5% -
8484 20 00 - Mechanical seals kg. 7.5% -
8484 90 00 - Other kg. 7.5% -
8485 MACHINES FOR ADDITIVE MANUFACTURING

8485 10 00 - By metal deposit u 7.5% -
8485 20 00 - By plastics or rubber deposit u 7.5% -
8485 30 00 - By plaster, cement, ceramics or glass deposit u 7.5% -
8485 80 00 - Other u 7.5% -
8485 90 00 - Parts u 7.5% -
(1) (2) (3) (4) (5)

8486 MACHINES AND APPARATUS OF A KIND USED SOLELY
SEMICONDUCTOR BOULES OR WAFERS,
SEMICONDUCTOR DEVICES, ELECTRONIC INTEGRATED
CIRCUITS OR FLAT PANEL DISPLAYS; MACHINES AND
APPARATUS SPECIFIED IN NOTE 11(C) TO THIS
CHAPTER; PARTS AND ACCESSORIES
8486 10 00 - Machines and apparatus for the manufacture of u 7.5% -

boules or wafers
semi-conductor devices or of electronic
integrated circuits
flat panel displays
8486 40 00 - Machines and apparatus specified in Note 11(c) u 7.5% -
to this Chapter
8486 90 00 - Parts and accessories kg. 7.5% -
8487 MACHINES PARTS, NOT CONTAINING ELECTRICAL

CONNECTORS, INSULATORS, COILS, CONTACTS OR
OTHER ELECTRICAL FEATURES, NOT SPECIFIED OR
INCLUDED ELSEWHERE IN THIS CHAPTER
8487 10 00 --- Ships‘ or boats‘ propellers u 7.5% -

and blades therefore
8487 90 00 --- Other kg. 7.5% -
CHAPTER 85
Electrical machinery and equipment and parts thereof; sound recorders andreproducers, television
image and sound recorders and reproducers,and parts and accessories of such articles
NOTES:
(a) electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing,
footwear or ear pads or other electrically warmed articles worn on or about the person;
(b) articles of glass of heading 7011;
(c) machines and apparatus of heading 8486;
(d) vacuum apparatus of a kind used in medical, surgical, dental or veterinary ―sciences (heading
9018);‖ or
(e) electrically heated furniture of Chapter 94.
2. Headings 8501 to 8504 do not apply to goods described in headings 8511, 8512, 8540, 8541 or
8542. However, metal tank mercury arc rectifiers remain classified in heading 8504.
3. For the purposes of heading 8507, the expression "electric accumulators" includes those pre-
sented with ancillary components which contribute to the accumulator's function of storing and supply- ing
energy or protect it from damage, such as electrical connectors, temperature control devices (for example,
thermistors) and circuit protection devices. They may also include a portion of the protective housing of the
goods in which they are to be used.
4. Heading 8509 covers only the following electro-mechanical machines of the kind commonly
used for domestic purposes :
(a) floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;
(b) other machines provided the weight of such machines does not exceed 20 kg.
The heading does not, however, apply to fans and ventilating or recycling hoods incorporating a fan,
whether or not fitted with filters (heading 8414), centrifugal cloths-dryers (heading 8421), dish washing
machines (heading 8422), household washing machines (heading 8450), roller or other ironing machines
(heading 8420 or 8451), sewing machines (heading 8452), electric scissors (heading 8467) or to electro-
thermic appliances (heading 8516).
5. For the purposes of heading 8517, the term "smartphones‖ means telephones for cellular
networks,equipped with a mobile operating system designed to perform the functions of an automatic data
processing machine such as downloading and running multiple applications simultaneously, including third-
party applications, and whether or not integrating other features such as digital cameras and navigational aid
systems.‘;
6.For the purposes of heading 8523 :
(a) Solid-state non-volatile storage devices‖ (for example, ―flash memory cards‖ or ―flash elec-
tronic storage cards‖) are storage devices with a connecting socket, comprising in the same housing one or
more flash memories (for example, ―FLASH E²PROM‖) in the form of integrated circuits mounted on a
printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive
components, such as capacitors and resistors;
(b) The term ―smart cards‖ means cards which have embedded in them one or more electronic
integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM)) in the
form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not
contain any other active or passive circuit elements.
7. For the purposes of heading 8524, ―flat panel display modules‖ refer to devices or apparatus for
the display of information, equipped at a minimum with a display screen, which are designed to be
incorporated into articles of other headings prior to use. Display screens for flat panel display modules
include, but are not limited to, those which are flat, curved, flexible, foldable or stretchable in form. Flat panel
display modules may incorporate additional elements, including those necessary for receiving video signals
and the allocation of those signals to pixels on the display. However, heading 8524 does not include display
modules which are equipped with components for converting video signals (e.g., a scaler IC, decoder IC or
application processer) or have otherwise assumed the character of goods of other headings.
For the classification of flat panel display modules defined in this Note, heading 8524 shall take
precedence over any other heading in the Nomenclature.
8. For the purposes of heading 8534, ―printed circuits‖ are circuits obtained by forming on an
insulating base, by any printing process (for example, embossing, plating-up, etching) or by the ―filmcircuit‖
technique, conductor elements, contacts or other printed components (for example, inductances, resistors,
capacitors) alone or interconnected according to a pre-established pattern, other than elements which can
produce, rectify, modulate or amplify an electrical signal (for example, semi-con-ductor elements).
The expression ―printed circuits‖ does not cover circuits combined with elements other than those
obtained during the printing process, nor does it cover individual, discreet resistors, capacitors or induc-tances.
Printed circuits may, however, be fitted with non-printed connecting elements.
Thin- or thick-film circuits comprising passive and active elements obtained during the same
technological process are to be classified in heading 8542.
9. For the purpose of heading 8536, ―connectors for optical fibres, optical fibre bundles or cables‖
means connectors that simply mechanically align optical fibres end to end in a digital line system. They
perform no other function, such as the amplification, regeneration or modification of a signal.
10. Heading 8537 does not include cordless infrared devices for the remote control of television
receivers or other electrical equipment (heading 8543).
11. For the purposes of heading 8539, the expression ―light-emitting diode (LED) light sources‖
covers––
(a) ―Light-emitting diode (LED) modules‖ which are electrical light sources based
on light-emitting diodes (LED) arranged in electrical circuits and containing further elements like electrical,
mechanical, thermal or optical elements. They also contain discrete active elements, discrete passive elements,
or articles of heading 8536 or 8542 for the purposes of providing power supply or power control. Light-
emitting diode (LED) modules do not have a cap designed to allow easy installation or replacement in a
luminaire and ensure mechanical and electrical contact.
(b) ―Light-emitting diode (LED) lamps‖ which are electrical light sources containing one or more LED
modules containing further elements like electrical,mechanical, thermal or optical elements. The distinction
between light-emitting diode (LED) modules and light-emitting diode (LED) lamps is that lamps have a cap
designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact.
12. For the purposes of headings 8541 and 8542 :
(a) (i) ―Semiconductor devices‖ are semiconductor devices, the operation of which depends on
variations in resistivity on the application of an electric field or semiconductor-based transducers.
Semiconductor devices may also include assembly of plural elements, whether or not equipped with
active and passive device ancillary functions.
―Semiconductor-based transducers‖ are, for the purposes of this definition, semiconductorbased
sensors, semiconductor-based actuators, semiconductor-based resonators and semiconductorbased
oscillators, which are types of discrete semiconductor-based devices, which perform an intrinsic function,
which are able to convert any kind of physical or chemical phenomena or an action into an electrical signal
or an electrical signal into any type of physical phenomenon or an action.
All the elements in semiconductor-based transducers are indivisibly combined, and may also
include necessary materials indivisibly attached, that enable their construction or function.
The following expressions mean,––
(1) ―Semiconductor-based‖ means built or manufactured on a semiconductor substrate or made

of semiconductor materials, manufactured by semiconductor technology, in which the
semiconductor substrate or material plays a critical and unreplaceable role of transducer
function and performance, and the operation of which is based on Semiconductor properties
including physical, electrical, chemical and optical properties.
(2) Physical or chemical phenomena‖ relate to phenomena, such as pressure, acoustic

waves,acceleration, vibration, movement, orientation, strain, magnetic field strength, electric
field strength,light, radioactivity, humidity, flow, chemicals concentration, etc.
(3) ―Semiconductor-based sensor‖ is a type of semiconductor device, which consists of

microelectronic or mechanical structures that are created in the mass or on the surface of a
semiconductor and that have the function of detecting physical or chemical quantities and
converting these into electric signals aused by resulting variations in electric properties or
displacement of a mechanical structure.
(4) ―Semiconductor-based actuator‖ is a type of semiconductor device, which consists of

semiconductor and that have the function of converting electric signals into physical
movement.
(5) ―Semiconductor-based resonator‖ is a type of semiconductor device, which consists of

semiconductor and that have the function of generating a mechanical or electrical oscillation
of a predefined frequency that depends on the physical geometry of these structures in
response to an external input.
(6) ―Semiconductor-based oscillator‖ is a type of semiconductor device, which consists of

semiconductor and that have the function of generating a mechanical or electrical oscillation
of a predefined frequency that depends on the physical geometry of these structures.
(ii ) ―Light-emitting diodes (LED)‖ are semiconductor devices based on semiconductor

materials which onvert electrical energy into visible, infra-red or ultra-violet rays, whether or not
electrically connected among each other and whether or not combined with protective diodes. Light Light
diodes (LED) of heading 85.41 do not incorporate elements for the purposes of providing power supply or
power control;‘';
(b) ―Electronic integrated circuits‖ are :

(i) Monolithic integrated circuits in which the circuit elements (diodes,
transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the
surface of a semiconductor or compound semiconductor material (for example, doped silicon,
gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated;
(ii) Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances,
etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors, mono-
lithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents
and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating sub-
strate (glass, ceramic, etc.). These circuits may also include discrete components;
(iii) Multichip integrated circuits consisting of two or more interconnected monolithic inte-
grated circuits combined to all intents and purposes indivisibly, whether or not on one or more
insulating substrates, with or without leadframes, but with no other active or passive circuit ele-
ments.
(iv) Multi-component integrated circuits (MCOs): a combination of one or more monolithic,
hybrid, or multi-chip integrated circuits with at least one of the following components: silicon-
based sensors, actuators, oscillators, resonators or combinations thereof, or components perform-
ing the functions of articles classifiable under heading 8532, 8533, 8541, or inductors classifiable
under heading 8504, formed to all intents and purposes indivisibly into a single body like an inte-
grated circuit, as a component of a kind used for assembly onto a printed circuit board (PCB) or
other carrier, through the connecting of pins, leads, balls, lands, bumps, or pads.
For the purpose of this definition:

(1) "Components" may be discrete, manufactured independently then assembled onto
the rest of the MCO, or integrated into other components.
(2) "Silicon based" means built on a silicon substrate, or made of silicon materials, or
manufactured onto integrated circuit die.
(3) (a) ―Silicon-based sensors‖ consist of microelectronic or mechanical structures

that are created in the mass or on the surface of a semiconductor and that have the function of
detecting physical or chemical phenomena and transducing these into electric signals, caused
by resulting variations in electric properties or displacement of a mechanical structure.
―Physical or chemical phenomena‖ relates to phenomena, such as pressure, acoustic

waves, acceleration, vibration, movement, orientation, strain, magnetic field strength,
electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.
(b) "Silicon based actuators" consist of microelectronic and mechanical

structures that are created in the mass or on the surface of a semiconductor and that have the
function of converting electrical signals into physical movement.
(c) "Silicon based resonators" are components that consist of microelectronic or

mechanical structures that are created in the mass or on the surface of a semiconductor and have
the function of generating a mechanical or electrical oscillation of a predefined frequency that
depends on the physical geometry of these structures in response to an external input.
(d) "Silicon based oscillators" are active components that consist of microelectronic
or mechanical structures that are created in the mass or on the surface of a semiconductor and
that have the function of generating a mechanical or electrical oscillation of a predefined fre-
quency that depends on the physical geometry of these structures.
For the classification of the articles defined in this Note, headings 8541 and 8542 shall take prece-
dence over any other heading in this Schedule, except in the case of heading 8523, which might cover
them by reference to, in particular, their function.
13.For the purposes of heading 8548, ―spent primary cells, spent primary batteries and spent electric
accumulators‖ are those which are neither usable as such because of breakage, cutting-up,
wear or other reasons, nor capable of being recharged.‖;
SUB-HEADING NOTE :
1. Sub-heading 8525 81 covers only high-speed television cameras, digital cameras and video
camera recorders having one or more of the following characteristics:––
- writing speed exceeding 0.5 mm per microsecond;
- time resolution 50 nanoseconds or less;
- frame rate exceeding 225,000 frames per second.
2. In respect of sub-heading 8525 82, radiation-hardened or radiation-tolerant television
cameras, digital cameras and video camera recorders are designed or shielded to enable
operation in a high-radiation environment. These cameras are designed to withstand a total
radiation dose of at least 50 × 103 Gy(silicon) (5 × 106 RAD (silicon)), without operational
degradation.
3. Sub-heading 8525 83 covers night vision television cameras, digital cameras and video
camera recorders which use a photocathode to convert available light to electrons, which can
be amplified and converted to yield a visible image. This sub-heading excludes thermal
imaging cameras (generally sub-heading 8525 89).
4. Sub-heading 8527 12 covers only cassette-players with built-in amplifier, without built-in
loudspeaker, capable of operating without an external source of electric power and the
dimensions of which do not exceed 170 mm x 100 mm x 45 mm.
5. For the purposes of sub-headings 8549 11 to 8549 19, ―spent primary cells, spent primary
batteries and spent electric accumulators‖ are those which are neither usable as such because
of breakage, cutting-up, wear or other reasons, nor capable of being recharged.
For the purposes of heading 8523, ―Information Technology software‖ means any
representation of instructions, data, sound or image, including source code and object code, recorded in a
machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an
automatic data processing machine.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
8501 ELECTRIC MOTORS AND GENERATORS
(EXCLUDING GENERATING SETS)
8501 10 - Motors of an output not exceeding 37.5 W :
--- DC motor :
8501 10 11 ---- Micro motor u 15% -
8501 10 12 ---- Stepper motor u 15% -
8501 10 13 ---- Wiper motor u 15% -
8501 10 19 ---- Other u 15% -
8501 10 20 --- AC motor u 15% -
8501 20 00 - Other DC motors; DC generators, other than u 15% -
photovoltaic generators
- Other DC motors; DC generators:

8501 31 -- Of an output not exceeding 750 W:
--- DC motors :
8501 31 11 ---- Micro motor u 15% -
8501 31 12 ---- Stepper motor u 15% -
8501 31 13 ---- Wiper motor u 15% -
8501 31 19 ---- Other u 15% -
8501 31 20 --- DC generators u 15% -
8501 32 -- Of an output exceeding 750 W but
not exceeding 75 kW :
8501 32 10 --- DC motor u 15% -
8501 32 20 --- DC generators u 15% -
8501 33 -- Of an output exceeding 75 kW but
not exceeding 375 kW :
8501 33 10 --- DC motors u 15% -
8501 33 20 --- DC generators u 15% -
8501 34 -- Of an output exceeding 375 kW:
8501 34 10 --- Of an output exceeding 375 kW u 15% -
but not exceeding 1,000 kW
8501 34 20 --- Of an output exceeding 1,000 kW u 15% -
8501 40 - Other AC motors, single-phase:
8501 40 10 --- Fractional horse power motor u 15% -
8501 40 90 --- Other u 15% -
- Other AC motors, multi-phase:
8501 51 -- Of an output not exceeding 750 W :
8501 51 10 --- Squirrel cage induction motor, u 15% -
3 phase type
8501 51 20 --- Slipring motor u 15% -
8501 51 90 --- Other u 15% -
8501 52 -- Of an output exceeding 750 W but
not exceeding 75 kW:
3 phase type
(1) (2) (3) (4) (5)

8501 52 20 --- Slipring motor u 15% -
8501 52 90 --- Other u 15% -
8501 53 -- Of an output exceeding 75 kW :
3 phase type
8501 53 20 --- Slipring motor u 15% -
8501 53 30 --- Traction motor u 15% -
8501 53 90 - AC generators (alternators), other than u 15% -
photovoltaic generators
- AC generators (alternators): u 10% -
8501 61 00 -- Of an output not exceeding 75 kVA
8501 62 00 -- Of an output exceeding 75 kVA u 10% -
but not exceeding 375 kVA
8501 63 00 -- Of an output exceeding 375 kVA u 10% -
but not exceeding 750 kVA
8501 64 -- Of an output exceeding 750 kVA:
8501 64 10 --- Of an output exceeding 750 kVA u 10% -
but not exceeding 2,000 kVA
8501 64 20 --- Of an output exceeding 2,000 kVA u 10% -
but notexceeding 37,500 kVA
but notexceeding 1,37,500 kVA
8501 64 70 --- Of an output exceeding 1,37,500 kVA u 10% -
but not exceeding 3,12,500 kVA
8501 64 80 --- Of an output exceeding 3,12,500 kVA u 10% -
- Photovoltaic DC generators:
8501 71 00 -- Of an output not exceeding 50 W u 10% -
8501 72 00 -- Of an output exceeding 50 W u 10% -
8501 80 00 - Photovoltaic AC generators u 10% -
8502 ELECTRIC GENERATING SETS AND ROTARY

CONVERTERS
- Generating sets with compression-ignition
internal combustion piston engines (diesel
or semi-diesel engines):
8502 11 00 -- Of an output not exceeding 75 kVA u 10% -
8502 12 00 -- Of an output exceeding 75 kVA but u 10% -
not exceeding 375 kVA
8502 13 -- Of an output exceeding 375 kVA :
8502 13 10 --- Of an output exceeding 375 kVA u 10% -
(1) (2) (3) (4) (5)

8502 20 - Generating sets with spark-ignition
internal combustion piston engines:
8502 20 10 --- Electric portable generators of an output u 10% -
not exceeding 3.5 kVA
8502 20 90 --- Other u 10% -
- Other generating sets :
8502 31 00 -- Wind-powered u 10% -
8502 39 -- Other :
8502 39 10 --- Powered by steam engine u 10% -
8502 39 20 --- Powered by water turbine u 10% -
8502 39 90 --- Other u 10% -
8502 40 00 - Electric rotary converters u 7.5% -
8503 PARTS SUITABLE FOR USE SOLELY OR

PRINCIPALLY WITH THE MACHINES OF
8503 00 - Parts suitable for use solely or
principally with the machines of
heading 8501 or 8502:
8503 00 10 --- Parts of generator (AC or DC) u 10% -
--- Parts of electric motor :
8503 00 21 ---- Of DC motor u 10% -
8503 00 29 ---- Other u 10% -
8503 00 90 --- Other u 7.5% -
8504 ELECTRICAL TRANSFORMERS, STATIC

CONVERTERS (FOR EXAMPLE, RECTIFIERS)
AND INDUCTORS
8504 10 - Ballasts for discharge lamps or tubes :
8504 10 10 --- Conventional type u 20% -
8504 10 20 --- For compact fluorescent lamps u 10% -
8504 10 90 --- Other u 10% -
- Liquid dielectric transformers:
8504 21 00 -- Having a power handling capacity u 10% -
notexceeding 650 kVA
8504 22 00 -- Having a power handling capacity exceeding u 10% -
650 kVA but not exceeding 10,000 kVA
8504 23 -- Having a power handling capacity
exceeding 10,000 kVA:
(1) (2) (3) (4) (5)

8504 23 10 --- Having a power handling capacity exceeding u 10% -
10,000 kVA but not exceeding 50,000 kVA
50,000 kVA but not exceeding 1,00,000 kVA
1,00,000 kVA but not exceeding 2,50,000 kVA
2,50,000 kVA
- Other transformers:
8504 31 00 -- Having a power handling capacity u 10% -
not exceeding 1 kVA
1 kVA but not exceeding 16 kVA
16 kVA but not exceeding 500 kVA
500 kVA
8504 40 - Static converters:
8504 40 10 --- Electric inverter u 20% -
--- Rectifier :
8504 40 21 ---- Dip bridge rectifier u 20% -
8504 40 29 ---- Other u 20% -
8504 40 30 --- Battery chargers u 20% -
8504 40 40 --- Voltage regulator and stabilizers (other u 20% -
than automatic)
8504 40 90 --- Other u 20% -
8504 50 - Other inductors:
8504 50 10 --- Choke coils (chokes) u 7.5% -
8504 50 90 --- Other u 7.5% -
8504 90 - Parts :
8504 90 10 --- Of transformers kg. 10% -
8504 90 90 --- Other kg. 15% -
8505 INTENDED TO BECOME PERMANENT MAGNETS AFTER

MAGNETISATION; ELECTRO-MAGNETIC OR PERMANENT
MAGNET CHUCKS, CLAMPS AND SIMILAR HOLDING
DEVICES; ELECTRO-MAGNETIC COUPLINGS, CLUTCHES
AND BRAKES; ELECTRO- MAGNETIC LIFTING HEADS
- Permanent magnets and articles intended to
become permanent magnets after magneti-sation:
8505 11 -- Of metal :
8505 11 10 --- Ferrite cores kg. 7.5% -
(1) (2) (3) (4) (5)

8505 11 90 --- Other kg. 7.5% -
8505 19 00 -- Other kg. 7.5% -
8505 20 00 - Electro-magnetic couplings, clutches and brakes kg. 7.5% -
8505 90 00 - Other, including parts kg. 7.5% -
8506 PRIMARY CELLS AND PRIMARY BATTERIES

8506 10 00 - Manganese dioxide u 15% -
8506 30 00 - Mercuric oxide u 15% -
8506 40 00 - Silver oxide u 15% -
8506 50 00 - Lithium u 15% -
8506 60 00 - Air-zinc u 15% -
8506 80 - Other primary cells and primary batteries:
8506 80 10 --- Button Cells u 15% -
8506 80 90 --- Other u 15% -
8506 90 00 - Parts kg. 10% -
8507 ELECTRIC ACCUMULATORS, INCLUDING SEPARATORS

THEREFOR, WHETHER OR NOT RECTANGULAR
(INCLUDING SQUARE)
8507 10 00 - Lead-acid, of a kind used for starting u 15% -
piston engines
8507 20 00 - Other lead-acid accumulators u 15% -
8507 30 00 - Nickel-cadmium u 15% -
8507 50 00 - Nickel-metal hydride u 15% -
8507 60 00 - Lithium-ion u 20% -
8507 80 00 - Other accumulators u 15% -
8507 90 - Parts :
8507 90 10 --- Accumulator cases made of hard rubber kg. 10% -
and separators
8507 90 90 --- Other kg. 10% -
8508 VACUUM CLEANERS

- With self-contained electric motor:
8508 11 00 -- Of a power not exceeding 1,500 W and having a u 10% -
dust bag or other receptacle capacity not
exceeding 20 l
8508 19 00 -- Other u 10% -
8508 60 00 - Other vacuum cleaners u 10% -
8508 70 00 - Parts kg. 10% -
8509 ELECTRO-MECHANICAL DOMESTIC APPLIANCES, WITH

SELF CONTAINED ELECTRIC MOTOR, OTHER THAN
VACUUM CLEANERS OF HEADING 8508.
(1) (2) (3) (4) (5)

8509 40 - Food grinders and mixers; fruit or vegetable
juice extractors :
8509 40 10 --- Food grinders u 20% -
8509 40 90 --- Other u 20% -
8509 80 00 - Other appliances u 20% -
8509 90 00 - Parts kg. 10% -
8510 SHAVERS, HAIR CLIPPERS AND HAIR-REMOVING

APPLIANCES, WITH SELF-CONTAINED
ELECTRIC MOTOR
8510 10 00 - Shavers u 20% -
8510 20 00 - Hair clippers u 20% -
8510 30 00 - Hair-removing appliances u 20% -
8510 90 00 - Parts kg. 10% -
8511 ELECTRICAL IGNITION OR STARTING EQUIPMENT OF

A KIND USED FOR SPARK-IGNITION OR COMPRESSION-
IGNITION INTERNAL COMBUSTION ENGINES(FOR
EXAMPLE, IGNITION MAGNETOS, MAGNETO-DYNAMOS,
IGNITION COILS, SPARKING PLUGS AND GLOW PLUGS,
STARTER MOTORS); GENERATORS (FOR EXAMPLE,
DYNAMOS, ALTERNATORS) AND CUT- OUTS OF A KIND
USED IN CONJUNCTION WITH SUCH ENGINES
8511 10 00 - Sparking plugs u 15% -
8511 20 - Ignition magnetos; magneto-dynamos;
magnetic flywheels :
8511 20 10 --- Electronic ignition magnetos u 15% -
8511 20 90 --- Other u 15% -
8511 30 - Distributors; ignition coils :
8511 30 10 --- Distributors u 15% -
8511 30 20 --- Ignition coils u 15% -
8511 40 00 - Starter motors and dual purpose starter-generators u 15% -
8511 50 00 - Other generators u 15% -
8511 80 00 - Other equipment u 15% -
8511 90 00 - Parts kg. 15% -
8512 ELECTRICAL LIGHTING OR SIGNALLING EQUIPMENT

(EXCLUDING ARTICLES OF HEADING 8539),
WINDSCREEN WIPERS, DEFROSTERS AND DEMISTERS,
OF A KIND USED FOR CYCLES OR MOTOR VEHICLES
8512 10 00 - Lighting or visual signalling equipment u 15% -
of a kind used on bicycles
8512 20 - Other lighting or visual signalling equipment :
8512 20 10 --- Head lamps, tail lamps, stop lamps, side u 15% -
lamps and blinkers
(1) (2) (3) (4) (5)

8512 20 20 --- Other automobile lighting equipment u 15% -
8512 20 90 --- Other u 15% -
8512 30 - Sound signalling equipment:
8512 30 10 --- Horns u 15% -
8512 30 90 --- Other u 15% -
8512 40 00 - Windscreen wipers, defrosters and demisters u 15% -
8512 90 00 - Parts kg. 15% -
8513 PORTABLE ELECTRIC LAMPS DESIGNED TO FUNCTION

BY THEIR OWN SOURCE OF ENERGY (FOR EXAMPLE,
DRY BATTERIES, ACCUMULATORS, MAGNETOS), OTHER
THAN LIGHTING EQUIPMENT OF HEADING 8512
8513 10 - Lamps :
8513 10 10 --- Torch u 10% -
8513 10 20 --- Other flash-lights excluding those for u 7.5% -
photographic purposes
8513 10 30 --- Miners‘ safety lamps u 7.5% -
8513 10 40 --- Magneto lamps u 7.5% -
8513 10 90 --- Other u 7.5% -
8513 90 00 - Parts kg. 7.5% -
8514 INDUSTRIAL OR LABORATORY ELECTRIC FURNACES AND
OVENS (INCLUDING THOSE FUNCTIONING BY INDUCTION
OR DIELECTRIC LOSS ); O THER INDUSTRIAL OR
LABORATORY EQUIPMENT FOR THE HEAT TREATMENT
OF MATERIALS BY INDUCTION OR DIELECTRIC LOSS
- Resistance heated furnaces and ovens:
8514 11 00 -- Hot isostatic presses u 7.5% -
8514 19 00 -- Other u 7.5% -
8514 20 00 - Furnaces and ovens functioning by induction u 7.5% -
or dielectric loss
- Other furnaces and ovens:
8514 31 00 -- Electron beam furnaces u 7.5% -
8514 32 00 -- Plasma and vacuum arc furnaces u 7.5% -
8514 39 00 -- Other u 7.5% -
8514 40 00 - Other equipment for the heat treatment of u 7.5% -
materials by induction or dielectric loss
8514 90 00 - Parts kg. 7.5% -
8515 ELECTRIC (INCLUDING ELECTRICALLY HEATED GAS),

L AS E R O R O T HER L IG H T OR P H O T O B E AM ,
ULTRASONIC, ELECTRON BEAM, MAGNETIC PULSE OR
PLASMA ARC SOLDERING, BRAZING OR WELDING
MACHINES AND APPARATUS , WHETHER OR NOT
CAPABLE OF CUTTING; ELECTRIC MACHINES AND
APPARATUS FOR HOT SPRAYING OF METALS OR
CERMETS
- Brazing or soldering machines and apparatus:
(1) (2) (3) (4) (5)

8515 11 00 -- Soldering irons and guns u 10% -
8515 19 00 -- Other u 10% -
- Machines and apparatus for resistance welding
of metal :
8515 21 -- Fully or partly automatic:
8515 21 10 --- Automatic spot welding machinery u 10% -
8515 21 20 --- Automatic butt welding machinery u 10% -
8515 21 90 --- Other u 10% -
8515 29 00 -- Other u 10% -
- Machines and apparatus for arc (including
plasma arc) welding of metals :
8515 31 00 -- Fully or partly automatic u 10% -
8515 39 -- Other :
8515 39 10 --- AC arc welding machinery u 10% -
8515 39 20 --- Argon arc welding machinery u 10% -
8515 39 90 --- Other u 10% -
8515 80 - Other machines and apparatus:
8515 80 10 --- High-frequency plastic welding machine u 10% -
8515 80 90 --- Other u 10% -
8515 90 00 - Parts kg. 7.5% -
8516 ELECTRIC INSTANTANEOUS OR STORAGE WATER

HEATERS AND IMMERSION HEATERS; ELECTRIC
SPACE HEATING APPARATUS AND SOIL HEATING
APPARATUS; ELECTRO-THERMIC HAIR-DRESSING
APPARATUS (FOR EXAMPLE, HAIR DRYERS, HAIR
CURLERS, CURLING TONG HEATERS) AND HAND
DRYERS; ELECTRIC SMOOTHING IRONS; OTHER
ELECTRO-THERMIC APPLIANCES OF A KIND USED FOR
DOMESTIC PURPOSES; ELECTRIC HEATING
RESISTORS, OTHER THAN THOSE OF HEADING
8545
8516 10 00 - Electric instantaneous or storage water u 20% -
heaters
and immersion heaters
- Electric space heating apparatus and electric
soil heating apparatus :
8516 21 00 -- Storage heating radiators u 20% -
8516 29 00 -- Other u 20% -
- Electro-thermic hair-dressing or hand-
drying apparatus :
8516 31 00 -- Hair dryers u 20% -
8516 32 00 -- Other hair-dressing apparatus u 20% -
8516 33 00 -- Hand-drying apparatus u 20% -
8516 40 00 - Electric smoothing irons u 20% -
8516 50 00 - Microwave ovens u 20% -
8516 60 00 - Other ovens; cookers, cooking plates, u 20% -
(1) (2) (3) (4) (5)

boiling rings, grillers and roasters
- Other electro-thermic appliances:
8516 71 00 -- Coffee or tea makers u 20% -
8516 72 00 -- Toasters u 20% -
8516 79 -- Other :
8516 79 10 --- Electro-thermic fluid heaters u 20% -
8516 79 20 --- Electrical or electronic devices for repelling u 20% -
insects (for example, mosquitoes or other similar
kind of inscets)
8516 79 90 --- Other u 20% -
8516 80 00 - Electric heating resistors u 20% -
8516 90 00 - Parts kg. 10% -
8517 TELEPHONE SETS, SMARTPHONES AND OTHER

TELEPHONES FOR CELLULAR NETWORKS OR FOR
OTHER WIRELESS N ET WO R KS :
O TH E R A P PARAT U S F OR THE
TRANSMISSION OR RECEPTION OF VICE, IMAGES OR
O T HE R D ATA , IN CL U DI NG A P PA RAT US FOR
COMMUNICATION IN A WIRED OR WIRELESS NETWORK
(SUCH AS A LOCAL OR WIDE AREA NETWORK), OTHER
THAN TRANSMISSION OR RECEPTION APPARATUS OF
HEADING 8443, 8525, 8527 OR 8528
- Telephone sets, including smartphones and other
telephones telephones for cellular networks
or for other wireless networks:
8517 11 -- Line telephone sets with cordless handsets:
8517 11 10 --- Push button type u Free -
8517 11 90 --- Other u Free -
8517 13 00 -- Smartphones u 20% -
8517 14 00 -- Other telephones for cellular networks or for other u 20% -
wireless networks
8517 18 -- Other:
8517 18 10 --- Push button type u Free -
8517 18 90 --- Other u Free -
- Other apparatus for transmission or reception of
voice, images or other data, including apparatus
for communication in a wired or wireless network
(such as a local or wide area network):
8517 61 00 -- Base stations u **20% -
8517 62 -- Machines for the reception, conversion and
transmission or regeneration of voice,
images or other data, including switching
and routing apparatus:
(1) (2) (3) (4) (5)

8517 62 10 --- PLCC equipment u Free -
8517 62 20 --- Voice frequency telegraphy u Free -
8517 62 30 --- Modems (modulators-demodulators) u Free -
8517 62 40 --- High bit rate digital subscriber line system (HDSL) u Free -
8517 62 50 --- Digital loop carrier system(DLC) u Free -
8517 62 60 --- Synchronous digital hierarchy system(SDH) u Free -
8517 62 70 --- Multiplexers, statistical multiplexers u Free -
8517 62 90 --- Other u 20% -
8517 69 -- Other:
8517 69 10 --- ISDN System u Free -
8517 69 20 --- ISDN terminal adaptor u Free -
8517 69 40 --- X 25 Pads u Free -
8517 69 50 --- Subscriber end equipment u Free -
8517 69 60 --- Set top boxes for gaining access to internet u Free -
8517 69 70 --- Attachments for telephones u Free -
8517 69 90 --- Other u *20% -
- Parts:
8517 71 00 --Aerials and aerial reflectors of all kinds; parts u 20% -
suitable for use therewith
8517 79 -- Other:
8517 79 10 --- Populated, loaded or stuffed printed circuit boards u 20% -
8517 79 90 --- Other u 15% -
8518 MICROPHONES AND STANDS THEREFOR: LOUDSPEAKERS,

WHETHER OR NOT MOUNTED IN THEIRENCLOSURES :
H EADPHONES AND E ARPHONES , WHETHER OR
NOT COMBINED WITH A M IC ROP HONE , AN D S ET S
C ONS IS T IN G O F A MICROPHONE AND ONE OR MORE
LUUDSPEAKERS: AUDIO-FREQUENCY ELECTRIC
AMPLIFIERS: ELECTRIC SOUND AMPLIFIER SETS
8518 10 00 - Microphones and stands therefor u 15% -

- Loudspeakers, whether or not mounted
in their enclosures :
8518 21 00 -- Single loudspeakers, mounted in their enclosures u 15% -
8518 22 00 -- Multiple loudspeakers, mounted in the same u 15% -
enclosure
8518 29 00 -- Other u 15% -
8518 30 00 - Headphones and earphones, whether or not u 15% -
combined with a microphone, and sets
consisting of a microphone and one or more
loudspeakers
8518 40 00 - Audio-frequency electric amplifiers u 15% -
8518 50 00 - Electric sound amplifier sets u 10% -
8518 90 00 - Parts u 10% -
* amended by Notfn. No- 74/18

(1) (2) (3) (4) (5)
8519 SOUND RECORDING OR REPRODUCING APPARATUS

8519 20 00 - Apparatus operated by coins, banknotes, bank cards,u 10% -
tokens or by other means of payment
8519 30 00 - Turntables (record-decks) u 10% -
- Other apparatus:
8519 81 00 -- Using magnetic, optical or semiconductor media u 10% -
8519 89 -- Other:
8519 89 10 --- Audio Compact disc player u 10% -
8519 89 20 --- Compact disc changer including mini u 10% -
disc player or laser disc player
8519 89 30 --- Time Code recorder u 10% -
8519 89 40 --- MP-3 player u 10% -
8519 89 90 --- Others u 10% -
8520 OMITTED
8521 VIDEO RECORDING OR REPRODUCING APPARATUS,

WHETHER OR NOT INCORPORATING A VIDEO TUNER
8521 10 - Magnetic tape-type :
--- Cassette tape-type :
8521 10 11 ---- Professional video tape recorders with ¾‖ u 10% -
or 1‖ tape
8521 10 12 ---- Video recorders betacam or betacam SP or u 10% -
digital betacam S-VHS or digital-S
8521 10 19 ---- Other u 10% -
--- Spool type :
or 1‖ tape
8521 10 22 ---- Video recorders betacam or betacam SP or u 10% -
digital betacam S-VHS or digital-S
8521 10 29 ---- Other u 10% -
--- Other :
or 1‖ tape solid state or otherwise
8521 10 92 ---- Video recorders betacam or betacam SP u 10% -
or digital betacam S-VHS or digital-S
8521 10 99 --- Other u 10% -
8521 90 - Other :
8521 90 10 --- Video duplicating system with master u 10% -
and slave control
8521 90 20 --- DVD player u 10% -
8521 90 90 --- Other u 20% -
(1) (2) (3) (4) (5)
8522 PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY

OR PRINCIPALLY WITH THE APPARATUS OF HEADINGS
8519 OR 8521
8522 10 00 - Pick-up cartridges kg. 10% -
8522 90 00 - Other kg. 10% -
8523 DISCS, TAPES, SOLID-STATE NON-VOLATILE

STORAGE DEVICES, "SMART CARDS" AND OTHER
MEDIA FOR THE RECORDING OF SOUND OR OF
OTHER PHENOMENA, WHETHER OR NOT RECORDED,
INCLUDING MATRICES AND MASTERS FOR THE
PRODUCTION OF DISCS, BUT EXCLUDING PRODUCTS
OF CHAPTER 37
- Magnetic media:
8523 21 00 -- Cards incorporating a magnetic stripe u 10% -
8523 29 -- Other:
8523 29 10 --- Audio cassettes u 10% -
8523 29 20 --- Video cassettes u 10% -
8523 29 30 --- Video magnetic tape including those u 10% -
in hubs and reels, rolls, pancakes and jumbo rolls
8523 29 40 --- ¾‖ and 1‖ video cassettes u 10% -
8523 29 50 --- ½‖ video cassettes suitable to work u 10% -
with betacam, betacam SP/M II and VHS type
VCR
8523 29 60 --- Other video cassettes and tapes ¾‖ u 10% -
and 1‖ video cassettes
8523 29 70 --- All kinds of Magnetic discs u 10% -
8523 29 80 --- Cartridge tape u 10% -
8523 29 90 --- Other u 10% -
- Optical media:
8523 41 -- Unrecorded:
8523 41 10 --- Compact disc (Audio/video) u 10% -
8523 41 20 --- Blank master discs (that is, substrate) for producing u 10% -
stamper for compact disc
8523 41 30 --- Matrices for production of records; prepared record
blank u 10% -
8523 41 40 --- Cartridge tape u 10% -
8523 41 50 --- 1/2" Videocassette suitable to work with digital VCR u 10% -
8523 41 60 --- DVD u 10% -
8523 41 90 - -- Other u 10% -
8523 49 -- Other :
8523 49 10 --- Compact disc (Audio) u 10% -
8523 49 20 --- Compact disc (video) u 10% -
8523 49 30 --- Stamper for CD audio, CD video and CD-ROM u 10% -
(1) (2) (3) (4) (5)

8523 49 40 - - - DVD u 10% -
8523 49 50 - - - Matrices for production of records; prepared record
blank u 10% -
8523 49 60 - - - Cartridge tape u 10% -
8523 49 70 - - - 1/2" Videocassette suitable to work with digital VCR u 10% -
8523 49 90 - -- Other u 10% -
- Semi-conductor media
8523 51 00 -- Solid-state non-volatile storage devices u 10% -
8523 52 -- Smart cards
8523 52 10 --- SIM cards u Free -
8523 52 20 --- Memory Cards u Free -
8523 52 90 --- Other u Free -
8523 59 -- Other
8523 59 10 --- Proximity cards and tags u Free -
8523 59 90 --- Other u 10%
8523 80 --- Other:
8523 80 10 --- Gramophone records u 10% -
8523 80 20 --- Information technology software u 10% -
8523 80 30 --- Audio-visual news or audio visual views u 10% -
8523 80 40 --- Children‘s video films u 10% -
8523 80 50 --- Video tapes of educational nature u 10% -
8523 80 60 --- 2-D/ 3D computer graphics u 10% -
8523 80 90 --- Other u 10% -
8524 FLAT PANEL DISPLAY MODULES, WHETHER OR NOT
INCORPORATING TOUCH-SENSITIVE SCREENS
- Without drivers or control circuits:
8524 11 00 -- Of liquid crystals

8524 12 00 -- Of organic light-emitting diodes (OLED) u 15% -
8524 19 00 -- Other u 15% -
- Other:
8524 91 00 -- Of liquid crystals u 15% -
8524 92 00 -- Of organic light-emitting diodes (OLED) u 15% -
8524 99 00 -- Other u 15% -
8525 TRANSMISSION APPARATUS FOR RADIO-BROADCASTING

OR TELEVISION, WHETHER OR NOT INCORPORATION
RECEPTION APPARATUS OR SOUND RECORDING OR
REPRODUCING APPARATUS; TELEVISION CAMERAS,
DIGITAL CAMERAS AND VIDEO CAMERA RECORDERS
8525 50 - Transmission apparatus:
8525 50 10 --- Radio broadcast transmitter u 7.5% -
8525 50 20 --- TV broadcast transmitter u 7.5% -
8525 50 30 --- Broadcast equipment sub-system u 7.5% -
8525 50 40 --- Communication jamming equipment u 7.5% -
8525 50 90 --- Other u 7.5% -
8525 60 00 - Transmission apparatus incorporating u Free -
reception apparatus
- Television cameras, digital cameras
and video camera recorders:
8525 81 00 -- High-speed goods as specified in sub-heading Note 1 u 20% -
to this Chapter
8525 82 00 -- Other, radiation-hardened or radiation-tolerant goods u 20% -
as specified in sub-heading Note 2 to this Chapter
8525 83 00 -- Other, night vision goods as specified in sub-heading u 20% -
Note 3 to this Chapter
8525 89 00 -- Other u 20% -
8526 RADAR APPARATUS, RADIO NAVIGATIONAL AID

APPARATUS AND RADIO REMOTE CONTROL APPARATUS
8526 10 00 - Radar apparatus u 7.5% -
- Other :
8526 91 -- Radio navigational aid apparatus:
8526 91 10 --- Direction measuring equipment u 7.5% -
8526 91 20 --- Instrument landing system u 7.5% -
8526 91 30 --- Direction finding equipment u 7.5% -
8526 91 40 --- Non-directional beacon u 7.5% -
8526 91 50 --- VHF omni range equipment u 7.5% -
8526 91 90 --- Other u 7.5% -
8526 92 00 -- Radio remote control apparatus u 7.5% -
8527 RECEPTION APPARATUS FOR RADIO-BROADCASTING

WHETHER OR NOT COMBINED, IN THE SAME HOUSING,
WITH SOUND RECORDING OR REPRODUCING APPARATUS
OR A CLOCK
- Radio-broadcast receivers capable of operating
without an external source of power:
8527 12 00 -- Pocket-size radio cassette-players u 10% -
8527 13 00 -- Other apparatus combined with sound recording or u 10% -
reproducing apparatus
8527 19 00 -- Other u 10% -
- Radio-broadcast receivers not capable of operating
without an external source of power, of a kind
used in motor vehicles:
8527 21 00 -- Combined with sound recording or u 10% -
reproducing apparatus
8527 29 00 -- Other u 10% -
- Other:
8527 91 00 -- Combined with sound recording or reproducing u 10% -
apparatus
8527 92 00 -- Not combined with sound recording or reproducing u 10% -
apparatus but combined with a clock
8527 99 00 -- Other u 10% -
8528 MONITORS AND PROJECTORS, NOT INCORPORATING
TELEVISION RECEPTION APPARATUS, RECEPTION
APPARATUS FOR TELEVISION , WHETHER OR NOT
INCORPORATING RADIO-BROADCASTRECEIVERS OR
SOUND OR VIDEO RECORDING OR REPRODUCING
APPARATUS
- Cathode-ray tube monitors:
8528 42 00 -- Capable of directly connecting to and designed u 10% -
(1) (2) (3) (4) (5)

for use with an automatic data processing machine
of heading 8471
8528 49 00 -- Other u 10% -
- Other monitors:
8528 52 00 -- Capable of directly connecting to and designed u 10% -
for use with an automatic data processing machine
of heading 8471
8528 59 00 -- Other u 10% -
- Projectors:
8528 62 00 -- Capable of directly connecting to and designed for u 10% -
use with an automatic data processing machine
of heading 8471
8528 69 00 -- Other u 10% -
- Reception apparatus for television, whether
or not incorporating radio-broadcast receiv-
ers or sound or video recording or repro-
ducing apparatus:
8528 71 00 -- Not designed to incorporate a video display u 20% -
or screen
8528 72 -- Other, colour:
8528 72 11 ---- Television set of screen size upto 36 cm u 20% -
8528 72 12 ---- Television set of screen size exceeding 36 cm but u 20% -
not exceeding 54 cm
8528 72 13 ---- Television set of screen size exceeding 54 cm u 20% -
but not exceeding 68 cm
8528 72 16 ---- Television set of screen u 20% -
size exceeding 87 cm but not exceeding 105 cm
8528 72 18 ---- Liquid crystal display television set of screen u 20% -
size below 63 cm
8528 72 19 ---- Other u 20% -
8528 73 -- Other, Monochrome:
8528 73 10 --- Liquid crystal display television u 10% -
set of screen size below 25 cm
8528 73 90 --- Other u 10% -

WITH THE APPARATUS OF HEADINGS 8524 TO 8528
8529 10 - Aerials and aerial reflectors of all kinds;
parts suitable for use therewith:
(1) (2) (3) (4) (5)

--- Dish antenna :
8529 10 11 ---- For communication jamming equipment u. 7.5% -
8529 10 12 ---- For amateur radio communication equipment u 7.5% -
8529 10 19 ---- Other u 10% -
--- Other aerials or antenna :
8529 10 21 ---- For communication jamming equipment u 7.5% -
8529 10 29 ---- Other u 10% -
--- Other :
8529 10 91 ---- For communication jamming equipment u 7.5% -
8529 10 99 ---- Other u 15% -
8529 90 - Other :
8529 90 10 --- For communication jamming equipment u 7.5% -
8529 90 20 --- For amateur radio communication equipment u 7.5% -
8529 90 90 --- Other u 15% -
8530 E LECTRICAL SIGNALLING , SAFETY OR TRAFFIC

CONTROL EQUIPMENT FOR RAILWAYS, TRAMWAYS,
ROADS, INLAND WATERWAYS, PARKING FACILITIES,
PORT INSTALLATIONS OR AIRFIELDS(OTHER THAN
THOSE OF HEADING 8608)
8530 10 - Equipment for railways or tramways:
8530 10 10 --- For railways u 7.5% -
8530 10 20 --- For tramways u 7.5% -
8530 80 00 - Other equipment u 7.5% -
8530 90 00 - Parts kg. 7.5% -
8531 ELECTRIC SOUND OR VISUAL SIGNALLING APPARATUS

(FOR EXAMPLE, BELLS, SIRENS, INDICATOR PANELS,
BURGLAR OR FIRE ALARMS), OTHER THAN THOSE OF
8531 10 - Burglar or fire alarms and similar apparatus :
8531 10 10 --- Burglar alarm u 10% -
8531 10 20 --- Fire alarm u 10% -
8531 10 90 --- Other u 10% -
8531 20 00 - Indicator panels incorporating liquid crystal u Free -
devices (LCD) or light-emitting diodes (LED)
8531 80 00 - Other apparatus u 10% -
8531 90 00 - Parts kg. 10% -
8532 E LECTRICAL CAPACITORS, FIXED, VARIABLE OR

ADJUSTABLE (PRE-SET)
8532 10 00 - Fixed capacitors designed for use in 50 or u Free -
(1) (2) (3) (4) (5)

60 Hz circuits and having a reactive power
handling capacity of not less than 0.5 kvar
(power capacitors)
- Other fixed capacitors :
8532 21 00 -- Tantalum u Free -
8532 22 00 -- Aluminium electrolytic u Free -
8532 23 00 -- Ceramic dielectric, single layer u Free -
8532 24 00 -- Ceramic dielectric, multilayer u Free -
8532 25 00 -- Dielectric of paper or plastics u Free -
8532 29 -- Other :
8532 29 10 --- Of dielectric of mica u Free -
8532 29 90 --- Other u Free -
8532 30 00 - Variable or adjustable (pre-set) capacitors u Free -
8532 90 00 - Parts u Free -
8533 ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND

POTENTIOMETERS), OTHER THAN HEATING RESISTORS
8533 10 00 - Fixed carbon resistors, composition or film types u Free -
- Other fixed resistors :
8533 21 -- For a power handling capacity not exceeding 20 W :
--- Of bare wire :
8533 21 11 ---- Of nichrome u Free -
8533 21 19 ---- Other u Free -
--- Of insulated wire :
8533 21 29 ---- Other u Free -
8533 29 -- Other :
--- Of bare wire:
8533 29 19 ---- Other u Free -
--- Of insulated wire :
8533 29 29 ---- Other u Free -
- Wirewound variable resistors, including
rheostats and potentiometers :
8533 31 -- For a power handling capacity not
exceeding 20 W:
8533 31 10 --- Potentiometers u Free -
8533 31 20 --- Rheostats u Free -
8533 31 90 --- Other u Free -
8533 39 -- Other :
8533 39 90 --- Other u Free -
8533 40 - Other variable resistors, including rheostats
(1) (2) (3) (4) (5)

and potentiometers :
8533 40 30 --- Thermistors u Free -
8533 40 90 --- Other u Free -
8533 90 00 - Parts u Free -
8534 00 00 PRINTED CIRCUITS u Free -
8535 E LE CT RI CAL AP PAR AT US F OR S WI T CH I NG OR

PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING
CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR
EXAMPLE, SWITCHES, FUSES, LIGHTNING ARRESTERS,
VOLTAGE LIMITERS, SURGE SUPPRESSORS, PLUGS AND
OTHER CONNECTORS , JUNCTION BOXES ), FOR A
VOLTAGE EXCEEDING 1,000 VOLTS
8535 10 - Fuses :
8535 10 10 --- For switches having rating upto 15 amps, u 10% -
rewireable
8535 10 20 --- For switches having rating above 15 amps, u 10% -
high rupturing capacity or rewireable
8535 10 30 --- Other rewireable fuses u 10% -
8535 10 40 --- Other high rupturing capacity fuses u 10% -
8535 10 50 --- Fuses gear u 10% -
8535 10 90 --- Other u 10% -
- Automatic circuit breakers :
8535 21 -- For a voltage of less than 72.5 kV:
--- SF6 circuit breakers :
8535 21 11 ---- For a voltage of 11 kV u 10% -
8535 21 19 ---- Other u 10% -
--- Vacuum circuit breakers :
8535 21 29 ---- Other u 10% -
8535 21 90 --- Other u 10% -
8535 29 -- Other :
--- SF6 circuits breakers :
8535 29 19 ---- Other u 10% -
--- Vacuum circuit breakers :
(1) (2) (3) (4) (5)

8535 29 29 ---- Other u 10% -
8535 29 90 --- Other u 10% -
8535 30 - Isolating switches and make-and-break
switches:
8535 30 10 --- Of plastic u 10% -
8535 30 90 --- Other u 10% -
8535 40 - Lightning arresters, voltage limiters and
surge suppressors :
8535 40 10 --- Lightning arresters u 7.5% -
8535 40 20 --- Voltage limiters u 7.5% -
8535 40 30 --- Surge suppressors u. 7.5% -
8535 90 - Other :
8535 90 10 --- Motor starters for AC motors u 7.5% -
8535 90 20 --- Control gear and starters for DC motors u 7.5% -
8535 90 30 --- Other control and switchgears u 7.5% -
8535 90 40 --- Junction boxes u. 7.5% -
8535 90 90 --- Other u 7.5% -
8536 E LE CT RI CAL AP PAR AT US F OR S WI T CH I NG OR

PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING
CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR
EXAM P LE , S WIT CH ES , RE LAYS , F USES , SUR GE
SUPPRESSORS, PLUGS, SOCKETS, LAMP-HOLDERS AND
OTHER CONNECTORS , JUNCTION BOXES ), FOR A
VO LTAG E N OT EXC E ED I NG 1 , 000 VO LTS :
CONNECTORS FOR OPTICAL FIBRES, OPTICAL FIBER
BUNDLES OR CABLES.
8536 10 - Fuses :
8536 10 10 --- For switches having rating upto 15 amps, u 10% -
rewireable
8536 10 20 --- For switches having rating above 15 amps, u 10% -
high rupturing capacity or rewireable
8536 10 30 --- Other rewireable fuses u 10% -
8536 10 40 --- Other high rupturing capacity fuses u 10% -
8536 10 50 --- Fuses gear u 10% -
8536 10 60 --- Electronic fuses u 10% -
8536 10 90 --- Other u 10% -
8536 20 - Automatic circuit breakers :
8536 20 10 --- Air circuit breakers u 10% -
8536 20 20 --- Moulded case circuit breakers u 10% -
8536 20 30 --- Miniature circuit breakers u 10% -
8536 20 40 --- Earth leak circuit breakers u 10% -
8536 20 90 --- Other u 10% -
(1) (2) (3) (4) (5)

8536 30 00 - Other apparatus for protecting electrical circuits u 10% -
- Relays:
8536 41 00 -- For a voltage not exceeding 60 V u 15% -
8536 49 00 -- Other u 15% -
8536 50 - Other switches :
8536 50 10 --- Control and switch gears u 10% -
8536 50 20 --- Other switches of plastic u 10% -
8536 50 90 --- Other u 10% -
- Lamp-holders, plugs and sockets:
8536 61 -- Lamp-holders :
8536 61 10 --- Of plastic u 10% -
8536 61 90 --- Of other materials u 10% -
8536 69 -- Other :
8536 6910 --- Of plastic u 10% -
8536 69 90 --- Of other materials u 10% -
8536 70 00 - Connectors for optical fibres, optical fibre u. 7.5% -
bundles or cables
8536 90 - Other apparatus :
8536 90 10 --- Motor starters for AC motors u 10% -
8536 90 20 --- Motor starters for DC motors u 10% -
8536 90 30 --- Junction boxes u 10% -
8536 90 90 --- Other u 10% -
8537 BOARDS, PANELS, CONSOLES, DESKS, CABINETS AND

OTHER BASES , EQUIPPED WITH TWO OR MORE
APPARATUS OF HEADING 8535 OR 8536, FOR
ELECTRIC CONTROL OR THE DISTRIBUTION OF
ELECTRICITY, INCLUDING THOSE INCORPORATING
INSTRUMENTS OR APPARATUS OF CHAPTER 90, AND
NUMERICAL CONTROL APPARATUS, OTHER THAN
SWITCHING APPARATUS OF HEADING 8517
8537 10 00 - For a voltage not exceeding 1,000 V kg. 15% -
8537 20 00 - For a voltage exceeding 1,000 V kg. 15% -

WITH THE APPARATUS OF HEADINGS 8535, 8536
OR 8537
8538 10 - Boards, panels, consoles, desks, cabinets and
other bases for the goods of heading 8537,
not equipped with their apparatus:
8538 10 10 --- For industrial use u 7.5% -
8538 10 90 --- Other kg. 7.5% -
8538 90 00 - Other kg. 15% -
8539 EL E CTR I C F IL A M EN T OR D IS CH AR G E LA M P S
(1) (2) (3) (4) (5)

INCLUDING SEALED BEAM LAMP UNITS AND ULTRA-
VIOLET OR INFRA-RED LAMPS, ARC-LAMPS; LIGHT-
EMITTING DIODE (LED) LIGHT SOURCES
8539 10 00 - Sealed beam lamp units u 15% -
- Other filament lamps, excluding ultra-violet
or infra-red lamps :
8539 21 -- Tungsten halogen :
--- Other :
8539 21 10 ---- Miniature halogen lamps with fittings u 10% -
8539 21 20 ---- Other for automobiles u 15% -
8539 21 90 ---- Other u 10% -
8539 22 00 -- Other, of a power not exceeding 200 W u 10% -
and for a voltage exceeding 100 V
8539 29 -- Other :
8539 29 10 --- Of retail sale price not exceeding rupees u 10% -
20 per bulb
8539 29 20 --- Bulb, for torches u 10% -
8539 29 30 --- Miniature bulbs u 10% -
8539 29 40 --- Other for automobile lamps u 15% -
8539 29 90 --- Other u 10% -
- Discharge lamps, other than ultra-violet lamps:
8539 31 -- Fluorescent, hot cathode :
8539 31 10 --- Compact fluorescent lamps u 10% -
8539 31 90 --- Other u 10% -
8539 32 -- Mercury or sodium vapour lamps; metal
halide lamps:
8539 32 10 --- Mercury vapour lamps u 10% -
8539 32 20 --- Sodium vapour lamps u 10% -
8539 32 30 --- Metal halide lamps u 10% -
8539 39 -- Other :
8539 39 10 --- Energy efficient triphosphor fluorescent lamps u 10% -
8539 39 90 --- Other u 10% -
- Ultra-violet or infra-red lamps; arc-lamps :
8539 41 00 -- Arc-lamps u 10% -
8539 49 00 -- Other u 10% -
- Light-emitting diode (LED) light sources:
8539 51 00 -- Light-emitting diode (LED) modules u 20% -
8539 52 00 -- Light-emitting diode (LED) lamps u 20% -
8539 90 - Parts :
8539 90 10 --- Parts of fluorescent tube lamps kg. 10% -
8539 90 20 --- Parts of arc-lamps kg. 10% -
8539 90 90 --- Other kg. 10% -
8540 THERMIONIC, COLD CATHODE OR PHOTO-CATHODE

VALVES AND TUBES (FOR EXAMPLE, VACUUM OR
VAPOUR OR GAS FILLED VALVES AND TUBES, MERCURY
ARC RECTIFYING VALVES AND TUBES, CATHODE-RAY

TUBES, TELEVISION CAMERA TUBES)
(1) (2) (3) (4) (5)

- Cathode-ray television picture tubes, including
video monitor cathode-ray tubes :
8540 11 -- Colour :
8540 11 10 --- Television picture tubes of 20‖ and 21‖ u 10% -
size, except 21‖ flat and full square
(F and FST) colour TV picture tubes
8540 11 20 --- Video monitor cathode-ray tubes u 10% -
8540 11 90 --- Other u 10% -
8540 12 00 -- Monochrome u 10% -
8540 20 00 - Television camera tubes; image converters u 10% -
and intensifiers; other photos-cathode tubes
8540 40 - Data or graphic display tubes, monochrome;
data or graphic display tubes, colour, with a
phosphor dot screen pitch smaller than 0.4 mm:
8540 40 10 --- Data or graphic display tubes, monochrome u 10% -
8540 40 20 --- Data or graphic display tubes, colour, with a
phosphor dot screen pitch smaller than 0.4 mm u free -
8540 60 00 - Other cathode-ray tubes u 10% -
- Microwave tubes (for example, magnetrons,
klystrons, travelling wave tubes, carcinotrons),
excluding grid-controlled tubes :
8540 71 00 -- Magnetrons u 10% -
8540 79 00 -- Other u 10% -
- Other valves and tubes:
8540 81 00 -- Receiver or amplifier valves and tubes u 10% -
8540 89 00 -- Other u 10% -
- Parts :
8540 91 00 -- Of cathode-ray tubes kg. 10% -
8540 99 00 -- Other kg. 10% -
8541 SEMICONDUCTOR DEVICES (FOR EXAMPLE, DIODES,

TRANSISTORS, SEMICONDUCTOR BASED TRANSDUCERS);
PHOTOSENSITIVE SEMICONDUCTOR, DEVICES,
INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT
ASSEMBLED IN MODULES OR MADE UP INTO PANELS;
LIGHT-EMITTING DIODES (LED), WHETHER OR NOT
ASSEMBLED WITH OTHER LIGHT-EMITTING DIODES
(LED); MOUNTED PIEZO-ELECTRIC CRYSTALS
8541 10 00 - Diodes, other than photosensitive or light- emitting u Free -

diodes (LED)
- Transistors, other than photosensitive
transistors :
8541 21 00 -- With a dissipation rate of less than 1 W u Free -
8541 29 00 -- Other u Free -
8541 30 - Thyristors, diacs and triacs, other than
photosensitive devices :
(1) (2) (3) (4) (5)

8541 30 10 --- Thyristors u Free -
8541 30 90 --- Other u Free -
- Photosensitive semi-conductor devices,
including photo voltaic cells whether or not
assembled in modules or made up into
panels; light-emitting diodes (LED):
8541 41 00 -- Light-emitting diodes (LED) u free -

8541 42 00 -- Photovoltaic cells not assembled in modules or made u 20% -
up into panels
8541 43 00 -- Photovoltaic cells assembled in modules or made up u 20% -
into panels
8541 49 00 -- Other u 20% -
- Other semiconductor devices:
8541 51 00 -- Semiconductor-based transducers u 20% -

8541 59 00 -- Other u 20% -
8541 60 00 - Mounted piezo-electric crystals u Free -
8541 90 00 - Parts kg. Free -
8542 ELECTRONIC INTEGRATED CIRCUITS

- Electronic integrated circuits:
8542 31 00 -- Processors and controllers, whether or u Free -
not combined with memories,
converters, logic circuits, amplifiers,
clock and timing circuits, or other circuits
8542 32 00 -- Memories u Free -
8542 33 00 -- Amplifiers u Free -
8542 39 00 -- Other u 7.5% -
8542 90 00 - Parts kg. Free -
8543 ELECTRICAL MACHINES AND APPARATUS HAVING

INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDING
8543 10 - Particle accelerators:
8543 10 10 --- Ion implanters for doping semi conductor material u Free -
8543 10 20 --- Vane graff, cock-croft, Walton accelerators u 7.5% -
8543 10 30 --- Synchrocyclotrons, synchrotrons u 7.5% -
8543 10 90 --- Other including cyclotrons u 7.5% -
8543 20 - Signal generators :
8543 20 10 --- Sweep generators u 7.5% -
8543 20 20 --- Impulse generators u 7.5% -
8543 20 30 --- Tacho generators u 7.5% -
8543 20 90 --- Other u 7.5% -
8543 30 00 --- Machines and apparatus for electroplating, u 7.5% -
electrolysis or electrophoresis
8543 40 00 - Electronic cigarettes and similar personal electric u 7.5% -
vaporising devices
8543 70 - Other machines and apparatus:
8543 70 11 ---- Proximity card and tags u Free -
8543 70 12 ---- Metal detector u 7.5% -
8543 70 13 ---- Mine detector u 7.5% -
8543 70 19 ---- Other u 7.5% -
--- Audio special effect equipment:
8543 70 21 ---- Digital reverberators u 7.5% -
8543 70 22 ---- Mixing system or consoles u 7.5% -
8543 70 29 ---- Other u 7.5% -
--- Video special effect equipments:
8543 70 31 ---- Video mixing system or consoles u 7.5% -
8543 70 32 ---- Video effect system u 7.5% -
8543 70 33 ---- Digital layering machine u 7.5% -
8543 70 34 ---- Paint box u 7.5% -
8543 70 35 ---- Video typewriter u 7.5% -
8543 70 36 ---- Video matting machine u 7.5% -
8543 70 39 ---- Other u 7.5% -
--- Edit control Unit:
8543 70 41 ---- Computerised editing system controlling more than u 7.5% -
three video editing machines
8543 70 42 ---- Other video control unit u 7.5% -
8543 70 49 ---- Other u 7.5% -
8543 70 50 --- Colour corrector u 7.5% -
--- Amplifier:
8543 70 61 ---- Broadcast amplifier u 7.5% -
8543 70 62 ---- Limiting amplifier, video distribution u 7.5% -
amplifier and stabilizing amplifiers
8543 70 69 ---- Other u 7.5% -
--- Graphic equalizer and synthesized receivers:
8543 70 71 ---- Graphic equalizer u 7.5% -
8543 70 72 ---- Synthesised receivers u 7.5% -
--- Other:
8543 70 91 ---- RF(radio frequency) power amplifer and noise u 7.5% -
generators for communication jamming equipment,
static and mobile or man-portable
8543 70 92 ---- Equipment gadgets based on solar energy u 7.5% -
8543 70 93 ---- Professional beauty care equipment u 7.5% -
8543 70 94 ---- Audio visual stereo encoders u 7.5% -
8543 70 95 ---- Time code generator u 7.5% -
8543 70 99 ---- Other u 7.5% -
8543 90 00 - Parts kg. 7.5% -
8544 INSULATED (INCLUDING ENAMELLED OR ANODISED)

WIRE, CABLE (INCLUDING CO-AXIAL CABLE) AND
OTHER INSULATED ELECTRIC CONDUCTORS, WHETHER
OR NOT FITTED WITH CONNECTORS; OPTICAL FIBRE
CABLES , MADE UP OF INDIVIDUALLY SHEATHED
F IB RES , WHE TH ER O R N OT A SS EMB LED WI TH
(1) (2) (3) (4) (5)

E L E CTR I C C ON DUC T O RS OR F I T TE D W IT H
CONNECTORS
- Winding wire :
8544 11 -- Of copper:
8544 11 10 --- Enamelled m 10% -
8544 11 90 --- Other m 10% -
8544 19 -- Other :
8544 19 10 --- Asbestos covered m 15% -
8544 19 20 --- Plastic insulated m 15% -
8544 19 30 --- Rubber insulated m 15% -
8544 19 90 --- Other m 15% -
8544 20 - Co-axial cable and other co-axial electric
conductors :
8544 20 10 --- Co-axial cable m 10% -
8544 20 90 --- Other m 10% -
8544 30 00 - Ignition wiring sets and other wiring sets of a m 15% -
kind used in vehicles, aircraft or ships
-- Other electric conductors, for a voltage not
exceeding 1,000V:
8544 42 -- Fitted with connectors:
8544 42 10 --- Paper insulated m 15% -
8544 42 90 --- Other m 15% -
--- Other:
8544 42 91 ---- Paper insulated, of a kind used in m 15% -
telecommunication
8544 42 92 ---- Plastic insulated, of a kind used in m 15% -
telecommunication
8544 42 93 ---- Rubber insulated, of a kind used in m 15% -
telecommunication
8544 42 99 ---- Other m 15% -
8544 49 -- Other
8544 49 10 --- paper insulated m 15% -
--- Other m 15% -
8544 49 91 ---- Paper insulated, of a kind used in m 15% -
telecommunication
8544 49 92 ---- Plastic insulated, of a kind used in m 15% -
telecommunication
8544 49 93 ---- Rubber insulated, of a kind used in m 15% -
telecommunication
8544 49 99 ---- Other m 15% -
8544 60 - Other electric conductors, for a voltage
(1) (2) (3) (4) (5)

exceeding 1000 V :
8544 60 10 --- Paper insulated m 10% -
8544 60 90 --- Other m 10% -
8544 70 - Optical fibre cables :
8544 70 10 --- Lead alloy sheathed cables for lighting purposes m Free -
8544 70 90 --- Other m Free -
8545 CARBON ELECTRODES , CARBON BRUSHES, LAMP

CARBONS, BATTERY CARBONS AND OTHER ARTICLES OF
GRAPHITE OR OTHER CARBON, WITH OR WITHOUT
METAL, OF A KIND USED FOR ELECTRICAL PURPOSES
- Electrodes :
8545 11 00 -- Of a kind used for furnaces kg. 7.5% -
8545 19 00 -- Other kg. 7.5% -
8545 20 00 - Brushes kg. 7.5% -
8545 90 - Other :
8545 90 10 --- Arc-lamp carbon kg. 7.5% -
8545 90 20 --- Battery carbon kg. 7.5% -
8545 90 90 --- Other kg. 7.5% -
8546 ELECTRICAL INSULATORS OF ANY MATERIAL

8546 10 00 -Of glass kg. 10% -
8546 20 -Of ceramics :
---Porcelain discs and strings :
8546 20 11 ----Porcelain below 6.6 kV kg. 10% -
8546 20 19 ----Other kg. 10% -
---Porcelain post insulators :
8546 20 21 ----Below 6.6 kV kg. 10% -
8546 20 22 ----6.6 kV or above but upto 11 kV kg. 10% -
8546 20 23 ----Above 11 kV but upto 66 kV kg. 10% -
8546 20 29 ----Above 132 kV kg. 10% -
---Porcelain pin insulators :
8546 20 31 ----Below 6.6 kV kg. 10% -
8546 20 32 ----6.6 kV or above but up to 11 kV kg. 10% -
8546 20 39 ----Above 66 kV kg. 10% -
8546 20 40 ---Other high tension procelain solid core insulators kg. 10% -
8546 20 50 ---Other low tension procelain insulators including kg. 10% -
telegraph and telephone insulators
8546 20 90 --- Other kg. 10% -
8546 90 - Other :
8546 90 10 --- Heat shrinkable components kg. 10% -
(1) (2) (3) (4) (5)

8546 90 90 --- Other kg. 10% -
8547 INSULATING FITTINGS FOR ELECTRICAL MACHINES,

APPLIANCES OR EQUIPMENT, BEING FITTINGS WHOLLY
OF INSULATING MATERIAL APART FROM ANY MINOR
COMPONENTS OF METAL (FOR EXAMPLE, THREADED
SOCKETS) INCORPORATED DURING MOULDING SOLELY
FOR THE PURPOSES OF ASSEMBLY, OTHER THAN
INSULATORS OF HEADING 8546; ELECTRICAL
CONDUIT TUBING AND JOINTS THEREFOR, OF BASE
METAL LINED WITH INSULATING MATERIAL
8547 10 - Insulating fittings of ceramics :
8547 10 10 --- Porcelain bushing below 6.6 kV kg. 10% -
8547 10 20 --- Porcelain bushings for voltage 6.6 kV or above kg. 10% -
but below 11 kV
8547 10 30 --- Porcelain bushings for voltage 11 kV or above kg. 10% -
but upto 66 kV
8547 10 40 --- Porcelain bushings for voltage 66 kV or above kg. 10% -
8547 10 90 --- Other kg. 10% -
8547 20 00 - Insulating fittings of plastics kg. 10% -
8547 90 - Other :
8547 90 10 --- Electrical insulating fittings of glass kg. 10% -
8547 90 20 --- Electrical conduit tubing and joints therefor, kg. 10% -
of base metal lined with insulating material
8547 90 90 --- Other kg. 10% -
8548 00 00 ELECTRICAL PARTS OF MACHINERY OR APPARATUS, NOT u 10% -
SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER
8549 ELECTRICAL AND ELECTRONIC WASTE AND SCRAP

- waste and scrap of primary cells, primary batteries and electric
accumulators; spent primary cells, spent primary batteries and
spent electric accumulators;
8549 11 00 -- Waste and scrap of lead-acid accumulators; spent kg. 10% -
lead-acid accumulators
8549 12 00 -- Other, containing lead, cadmium or mercury kg. 10% -
8549 13 00 -- Sorted by chemical type and not containing lead, kg. 10% -
cadmium or mercury
8549 14 00 -- Unsorted and not containing lead, cadmium or kg. 10% -
Mercury
8549 19 00 Other kg. 10% -
--
Of a kind used principally for the recovery of
- precious metal:
8549 21 00 -- Containing primary cells, primary batteries, electric kg. 10% -

accumulators, mercury-switches, glass from cathode-
ray tubes or other activated glass, or electrical or
electronic components containing cadmium, mercury,
lead or polychlorinated biphenyls (PCBs)
8549 29 00 -- Other kg. 10% -
- Other electrical and electronic assemblies and

printed circuit boards:
Containing primary cells, primary batteries, electric kg. 10% -
8549 31 00 --
accumulators, mercury-switches, glass from cathode
lead or polychlorinated biphenyls (PCBs)
8549 39 00 Other kg. 10% -

--
8549 91 00 -- Containing primary cells, primary batteries, electric kg. 10% -
accumulators, mercury-switches, glass from cathode
lead or polychlorinated biphenyls (PCBs)‘
8549 99 00 -- Other kg. 10% -
SECTION-XVII CHAPTER-86
SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED
TRANSPORT EQUIPMENT
NOTES :
1. This Section does not cover articles of heading 9503 or 9508 or bobsleighs, toboggans and the like
of heading 9506.
2. The expressions ―parts‖ and ―parts and accessories‖ do not apply to the following articles, whether
or not they are identifiable as for the goods of this Section:
(a) joints, washers or the like of any material (classified according to their constituent material or
in heading 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016);
(b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar
goods of plastics (Chapter 39);
(c) articles of Chapter 82 (tools);
(d) articles of heading 8306;
(e) machines and apparatus of headings 8401 to 8479, or parts thereof, other than the radiators
for the articles of this Section, articles of heading 8481 or 8482 or, provided they constitute integral parts
of engines and motors, articles of heading 8483;
(f) electrical machinery or equipment (Chapter 85);
(g) articles of Chapter 90;
(h) articles of Chapter 91;
(ij) arms (Chapter 93);
(k) luminaries and lighting fittings and parts thereof heading 9405; or
(l) brushes of a kind used as parts of vehicles (heading 9603).
3. References in Chapters 86 to 88 to ―parts‖ or ― accessories‖ do not apply to parts or accessories
which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory
which answers to a description in two or more of the headings of those Chapters is to be classified under that
heading which corresponds to the principal use of that part of accessory.
4. For the purposes of this Section:
(a) vehicles specially constructed to travel on both road and rail are classified under the appropriate
heading of Chapter 87;
(b) amphibious motor vehicles are classified under the appropriate heading of Chapter 87;
(c) aircraft specially constructed so that they can also be used as road vehicles are classified
under the appropriate heading of Chapter 88.
5. Air-cushion vehicles are to be classified within this Section with the vehicles to which they are
most akin as follows:
(a) in Chapter 86 if designed to travel on a guide-track (hovertrains);
(b) in Chapter 87 if designed to travel over land or over both land and water;
(c) in Chapter 89 if designed to travel over water, whether or not able to land on beaches or
landing - stages or also able to travel over ice.
Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles
of the heading in which the air-cushion vehicles are classified under the above provisions.
Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and
signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic
control equipment for railways.
CHAPTER 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
NOTES :
(a) railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for
hovertrains (heading 4406 or 6810);
(b) railway or tramway track construction material of iron or steel of heading 7302; or
(c) electrical signalling, safety or traffic control equipment of heading 8530.
2. Heading 8607 applies, inter alia, to:
(a) axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of
wheels;
(b) frames, under frames, bogies and bissel-bogies;
(c) axle boxes, brake gear;
(d) buffers for rolling-stock; hooks and other coupling gear and corridor connections;
(e) coachwork.
3. Subject to the provisions of Note 1 above, heading 8608 applies, inter alia, to :
(a) assembled track, turntables, platform buffers, loading gauges;
(b) semaphores, mechanical signal discs, level crossing control gear, signal and point controls
and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment,
whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking
facilities, port installations or airfields.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
8601 RAIL LOCOMOTIVES POWERED FROM AN EXTERNAL

SOURCE OF ELECTRICITY OR BY ELECTRIC
ACCUMULATORS
8601 10 00 - Powered from an external source of u 10% -
electricity
(1) (2) (3) (4) (5)

8601 20 00 - Powered by electric accumulators u 10% -
8602 OTHER RAIL LOCOMOTIVES; LOCOMOTIVE TENDERS

8602 10 00 - Diesel-electric locomotives u 10% -
8602 90 - Other :
8602 90 10 --- Steam locomotives and tenders thereof u 10% -
8602 90 90 --- Other u 10% -
8603 SELF-PROPELLED RAILWAY OR TRAMWAY

COACHES, VANS AND TRUCKS, OTHER
8603 10 00 - Powered from an external source of u 10% -
electricity
8603 90 00 - Other u 10% -
8604 00 00 RAILWAY OR TRAMWAY MAINTENANCE OR SERVICE u 10% -

VEHICLES WHETHER OR NOT SELF-PROPELLED
(FOR EXAMPLE, WORKSHOPS, CRANES, BALLAST
TAMPERS, TRACK-LINERS,TESTING COACHES AND
TRACK INSPECTION VEHICLES)
8605 00 00 RAILWAY OR TRAMWAY PASSENGER COACHES, NOT u 10% -

SELF-PROPELLED; LUGGAGE VANS, POST OFFICE
COACHES AND OTHER SPECIAL PURPOSE RAILWAY
OR TRAMWAY COACHES, NOT SELF-PROPELLED
(EXCLUDING THOSE OF HEADING 8604)
8606 RAILWAY OR TRAMWAY GOODS VANS AND

WAGONS, NOT SELF-PROPELLED
8606 10 - Tank wagons and the like :
8606 10 10 --- Four wheeler tank wagons of pay-load u 10% -
exceeding 23 tonnes
8606 10 20 --- Eight wheeler tank wagons of pay-load u 10% -
not exceeding 60 tonnes
8606 10 90 --- Other u 10% -
8606 30 00 - Self-discharging vans and wagons, other u 10% -
than those of sub-heading 8606 10
- Other :
8606 91 -- Covered and closed :
8606 91 10 --- Meter guage eight wheeler covered wagons u 10% -
of pay-load not exceeding 38 tonnes
8606 91 20 --- Broad guage eight wheeler covered wagons u 10% -
of pay-load not exceeding 60 tonnes
8606 91 90 --- Other u 10% -
(1) (2) (3) (4) (5)

8606 92 -- Open with non-removable sides of a
height exceeding 60 cms :
8606 92 10 --- Bogie eight wheeler wagons of pay-load u 10% -
not exceeding 60 tonnes
8606 92 20 --- Broad guage bogie eight wheeler wagons of u 10% -
pay-load exceeding 60 tonnes but not
exceeding 67 tonnes
8606 92 90 --- Other u 10% -
8606 99 00 -- Other u 10% -
8607 PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR

ROLLING-STOCK
- Bogies, bissel-bogies, axles and wheels,
and parts thereof :
8607 11 00 -- Driving bogies and bissel-bogies kg. 10% -
8607 12 00 -- Other bogies and bissel-bogies kg. 10% -
8607 19 -- Other including parts :
8607 19 10 --- Axles, wheels for coaches, van and wagons kg. 10% -
(rolling-stock)
8607 19 20 --- Axles and wheels for locomotives kg. 10% -
8607 19 30 --- Axle boxes (lubricating or grease box) kg. 10% -
8607 19 90 --- Other parts of axles and wheels kg. 10% -
- Brakes and parts thereof :
8607 21 00 -- Air brakes and parts thereof kg. 10% -
8607 29 00 -- Other kg. 10% -
8607 30 - Hooks and other coupling devices, buffers
and parts thereof :
8607 30 10 --- Buffers and coupling devices kg. 10% -
8607 30 90 --- Other kg. 10% -
- Other :
8607 91 00 -- Of locomotives kg. 10% -
8607 99 -- Other :
8607 99 10 --- Parts of coach work of railway running stock kg. 10% -
8607 99 20 --- Parts of tramway, locomotives and running kg. 10% -
stock
8607 99 30 --- Hydraulic shock absorbers for railway bogies kg. 10% -
8607 99 90 --- Other kg. 10% -
8608 RAILWAY OR TRAMWAY TRACK FIXTURES AND

FITTINGS; MECHANICAL (INCLUDING ELECTO-
MECHANICAL) SIGNALLING, SAFETY OR TRAFFIC
CONTROL EQUIPMENT FOR RAILWAY, TRAMWAYS,
ROADS, INLAND WATERWAYS, PARKING FACILITIES,
PORT INSTALLATION OR AIR-FIELDS; PARTS OF THE
FOREGOING
(1) (2) (3) (4) (5)

8608 00 - Railway or tramway track fixtures and fittings;
mechanical (including electo-mechanical)
signalling, safety or traffic control equipment
for railway, tramways, roads, inland
waterways, parking facilities, port installation
or air-fields; parts of the foregoing :
8608 00 10 --- Railway and tramway track fixtures and kg. 10% -
fittings
8608 00 20 --- Mechanical equipment, not electrically kg. 10% -
powered for signalling to, or controlling,
road rail or other vehicles, ships or aircraft
8608 00 30 --- Other traffic control equipment for railways kg. 10% -
8608 00 40 --- Other traffic control equipment for roads or kg. 10% -
inland waterways including automatic traffic
control equipment for use at ports and airports
8608 00 90 --- Other kg 10% -
8609 00 00 CONTAINERS (INCLUDING CONTAINERS FOR THE u 10% -

TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND
EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES
OF TRANSPORT
CHAPTER 87
Vehicles other than railway or tramway rolling-stock, and parts and
accessories thereof
NOTES :
1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
2. For the purposes of this Chapter, ―tractors‖ means vehicles constructed essentially for hauling or
pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport,in
connection with the main use of the tractor, of tools, seeds, fertilizers or other goods.
Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment
remain classified in their respective headings even if presented with the tractor, and whether or not mounted on
it.
3. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706.
4. Heading 8712 includes all children‘s bicycles. Other children‘s cycles fall in heading 9503.
Sub Heading Note:
1. Sub-heading 8708 22 covers :

(a) front windscreens (windshields), rear windows and other windows, framed; and
(b) front windscreens (windshields), rear windows and other windows, whether or not framed,
incorporating heating devices or other electrical or electronic devices, when suitable for use solely or
principally with the motor vehicles of headings 8701 to 8705.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
8701 TRACTORS (OTHER THAN TRACTORS OF
HEADING 8709)
8701 10 00 - Single axle tractors u 10% -
- Road tractors for semi-trailers :
8701 21 00 -- With only compression-ignition internal u 10% -

combustion piston engine (diesel or semi-diesel)
8701 22 00 --- With both compression-ignition internal u 10% -

combustion piston engine (diesel or semi-diesel)
and electric motor as motors for propulsion
8701 23 00 -- With both spark-ignition internal combustion u 10% -

piston engine and electric motor as motors for
propulsion
8701 24 00 -- With only electric motor for propulsion u 10% -
8701 29 00 - Other u 10% -
8701 30 - Track-laying tractors :

--- Garden tractors :
8701 30 11 ---- Of engine capacity not exceeding 1,800 cc u 10% -
8701 30 19 ---- Other u 10% -
--- Other :
8701 30 99 ---- Other u 10% -
- Other, of an engine power:
8701 91 00 -- Not exceeding 18 kW u 10% -
8701 92 00 -- Exceeding 18 kW but not exceeding 37 kW u 10% -
8701 95 00 -- Exceeding 130 kW u 10% -
8702 MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR

MORE PERSONS, INCLUDING THE DRIVER
8702 10 - With only compression-ignition internal
combustion piston engine (diesel or semi-diesel):
--- Vehicles for transport of not more than 13
persons, including the driver:
8702 10 11 ---- Integrated monocoque vehicle, air-conditioned u 40% -
8702 10 12 ---- Integrated monocoque vehicle, non air-conditioned u 40% -
8702 10 18 ---- Other, air-conditioned u 40% -
8702 10 19 ---- Other, non air-conditioned u 40% -
--- Other:
8702 20 - With both compression-ignition internal
combustion piston engine (diesel or semi-
diesel) and electric motor as motors
for propulsion:
--- Other:
8702 30 - With both spark-ignition internal combustion
propulsion:
--- Other:
8702 40 - With only electric motor for propulsion:
--- Vehicles for transport of not more than
13 persons, including the driver:
--- Other:
8702 90 - Other:
--- Other:
8703 MOTOR CARS AND OTHER MOTOR VEHICLES

PRINCIPALLY DESIGNED FOR THE TRANSPORT OF
PERSONS (OTHER THAN THOSE OF HEADING 8702),
INCLUDING STATION WAGONS AND RACING CARS
8703 10 - Vehicles specially designed for travelling on
snow; golf cars and similar vehicles :
8703 10 10 --- Electrically operated u 125% -
8703 10 90 --- Other u 125% -
- Other vehicles, with only spark-ignition internal
combustion piston engine :
8703 21 -- Of a cylinder capacity not exceeding 1,000 cc :
8703 21 10 --- Vehicles principally designed for the transport u 125% -
of more than seven persons, including the driver
8703 21 20 --- Three-wheeled vehicles u 125% -
--- Other :
8703 21 91 ---- Motor cars u 125% -
8703 21 92 ---- Specialised transport vehicles such as u 125% -
ambulances, prison vans and the like
8703 21 99 ---- Other u 125% -
8703 22 -- Of a cylinder capacity exceeding 1,000 cc
but not exceeding 1,500 cc :
(1) (2) (3) (4) (5)

8703 22 20 --- Specialised transport vehicles such as u 125% -
--- Other :
8703 22 91 ---- Motor cars u 125% -
8703 22 99 ---- Other u 125% -
of more than seven persons including the driver
--- Other :
8703 23 91 ---- Motor cars u 125% -
8703 23 99 ---- Other u 125% -
8703 24 -- Of a cylinder capacity exceeding 3,000 cc :
--- Other :
8703 24 91 ---- Motor cars u 125% -
8703 24 99 ---- Other u 125% -
- Other vehicles, with only compression-ignition
internal combustion piston engine (diesel or
semi-diesel) :
8703 31 -- Of a cylinder capacity not exceeding 1,500 cc :
8703 31 20 Omitted
8703 31 91 ---- Motor cars u 125% -
8703 31 99 ---- Other u 125% -
8703 32 20 Omitted
--- Other :
8703 32 91 ---- Motor cars u 125% -
8703 32 92 ---- Specialized transport vehicles such as u 125% -
(1) (2) (3) (4) (5)

8703 32 99 ---- Other u 125% -
8703 33 -- Of a cylinder capacity exceeding 2,500 cc :
--- Other :
8703 33 91 ---- Motor cars u 125% -
8703 33 99 ---- Other u 125% -
8703 40 - Other vehicles, with both spark-ignition internal
combustion piston engine and electric motor as
motors for propulsion, other than those capable
of being charged by plugging to external source of
electric power:
8703 40 10 --- Vehicles principally designed for transport of more u 125% -
than seven persons, including driver
8703 40 20 --- Specialised transport vehicles such as ambulances, u 125% -
prison vans and the like
8703 40 30 --- Motor cars u 125% -
8703 40 90 --- Other u 125% -
8703 50 - Other vehicles, with both compression-ignition
internal combustion piston engine (diesel or semi-
diesel) and electric motor as motors for propulsion,
other than those capable of being charged by
plugging to external source of electric power:
8703 50 30 --- Motor cars u 125% -
8703 50 90 --- Other u 125% -
8703 60 - Other vehicles, with both spark-ignition internal
combustion piston engine and electric motor as
motors for propulsion, capable of being charged
by plugging to external source of electric power:
8703 60 30 --- Motor cars u 125% -
(1) (2) (3) (4) (5)

8703 60 90 --- Other u 125% -
8703 70 - Other vehicles, with both compression-ignition
internal combustion piston engine (diesel or
semi-diesel) and electric motor as motors for
propulsion, capable of being charged by
plugging to external source of electric power:
8703 70 30 --- Motor cars u 125% -
8703 70 90 --- Other u 125% -
8703 80 - Other vehicles, with only electric motor for
propulsion:
8703 80 30 --- Motor cars u 125% -
8703 80 90 --- Other u 125% -
8703 90 00 - Other u 125% -
8704 MOTOR VEHICLES FOR THE TRANSPORT OF GOODS

8704 10 - Dumpers designed for off-highway use :
8704 10 10 --- With net weight (excluding pay-load) u 40% -
exceeding 8 tonnes and maximum pay-load
capacity not less than 10 tonnes
- Other, with only compression-ignition internal

combustion piston engine (diesel or semi-diesel):
8704 21 00 -- g.v.w. not exceeding 5 tonnes u 40% -

8704 22 00 -- g.v.w. exceeding 5 tonnes but not exceeding u 40% -
20 tonnes:
8704 23 00 -- g.v.w. exceeding 20 tonnes u 40% -
- Other, with only spark-ignition internal combustion

piston engine:
- Other, with both compression-ignition internal

combustion piston engine (diesel or semi-diesel) and
electric motor as motors for propulsion

8704 42 00 -- g.v.w. exceeding 5 tonnes but not exceeding u 40% -
20 tonnes
- Other, with both spark-ignition internal combustion

propulsion:
8704 51 00 -- g.v.w.not exceeding 5 tonnes u 40% -

8704 60 00 -- Other with only electric motor for propulsion u 40% -
8704 90 - Other :
--- Lorries and trucks:
8704 90 11 ---- Refrigerated u 40% -
8704 90 12 ---- Electrically operated u 40% -
8704 90 19 ---- Other u 40% -
8704 90 90 --- Other u 40% -
8705 SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN

THOSE PRINCIPALLY DESIGNED FOR THE TRANSPORT
OF PERSONS OR GOODS (FOR EXAMPLE, BREAKDOWN
LORRIES, CRANE LORRIES, FIRE FIGHTING VEHICLES,
CONCRETE-MIXERS LORRIES, SPRAYING LORRIES,
MOBILE WORKSHOPS, MOBILE RADIOLOGICAL UNITS)
8705 10 00 - Crane lorries u 10% -
8705 20 00 - Mobile drilling derricks u 10% -
8705 30 00 - Fire fighting vehicles u 10% -
8705 40 00 - Concrete-mixer lorries u 10% -
8705 90 00 - Other u 10% -
8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR
VEHICLES OF HEADINGS 8701 TO 8705
8706 00 - Chassis fitted with engines, for the motor
vehicles of headings 8701 to 8705:
--- For the tractors of heading 8701 :
8706 00 19 ---- Other u 15% -
--- For the vehicles of heading 8702:
8706 00 21 ---- For transport of not more than thirteen u 15% -
persons, including the driver
8706 00 29 ---- Other u 15% -
--- For the motor vehicles of heading 8703:

8706 00 31 ---- For three-wheeled vehicles u 15% -
8706 00 39 ---- Other u 15% -
--- For the motor vehicles of heading 8704:
8706 00 41 ---- For three-wheeled motor vehicle u 15% -
8706 00 42 ---- For vehicles, other than petrol driven u 15% -
8706 00 43 ---- For dumpers covered in the heading 8704 u 15% -
8706 00 49 ---- Other u 15% -
8706 00 50 --- For the motor vehicles of heading 8705 u 15% -
8707 BODIES (INCLUDING CABS), FOR THE MOTOR

8707 10 00 - For the vehicles of heading 8703 u 15% -
8707 90 00 - Other u 15% -
8708 PARTS AND ACCESSORIES OF THE MOTOR

8708 10 - Bumpers and parts thereof :
8708 10 10 --- For tractors kg. 15% -
8708 10 90 --- Other kg. 15% -
- Other parts and accessories of bodies
(including cabs) :
8708 21 00 -- Safety seat belts u 15% -
8708 22 00 -- Front windscreens (windshields), rear windows and kg. 15% -
other windows specified in Sub-heading Note 1 to
this Chapter
8708 29 00 -- Other kg. 15% -
8708 30 00 - Brakes and servo-brakes; parts thereof kg. 15% -
8708 40 00 - Gear boxes and parts thereof kg. 15% -
8708 50 00 - Drive-axles with differential, whether kg. 15% -
or not provided with other transmission
components, non-driving axles; parts thereof
8708 70 00 - Road wheels and parts and accessories thereof kg. 15% -
8708 80 00 - Suspension systems and parts thereof kg. 15% -
(including shock absorbers)
- Other parts and accessories:
8708 91 00 -- Radiators and parts thereof kg. 15% -
8708 92 00 -- Silencers (mufflers) and exhaust pipes; parts kg. 15% -
thereof
8708 93 00 -- Clutches and parts thereof kg. 15% -
8708 94 00 -- Steering wheels, steering columns and kg. 15% -
steering boxes; parts thereof
8708 95 00 -- Safety airbags with inflater system; parts thereof kg. 15% -
8708 99 00 -- Other kg. 15% -
8709 WORKS TRUCKS, SELF-PROPELLED, NOT FITTED

WITH LIFTING OR HANDLING EQUIPMENT, OF THE
TYPE USED IN FACTORIES, WAREHOUSES, DOCK
AREAS OR AIRPORTS FOR SHORT DISTANCE
TRANSPORT OF GOODS; TRACTORS OF THE TYPE
USED ON RAILWAY STATION PLATFORMS; PARTS
OF THE FOREGOING VEHICLES
- Vehicles :
8709 11 00 -- Electrical u 10% -
8709 19 00 -- Other u 10% -
8709 90 00 - Parts kg. 10% -
8710 00 00 TANKS AND OTHER ARMOURED FIGHTING VEHICLES, kg. Free -

MOTO RISED , WHETH ER OR NOT F ITTED W ITH
WEAPONS, AND PARTS OF SUCH VEHICLES
8711 MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES

FITTED WITH AN AUXILIARY MOTOR, WITH OR
WITHOUT SIDE-CARS;
8711 10 - With internal combustion piston engine of a
cylinder capacity not exceeding 50 cc:
8711 10 10 --- Mopeds u 100% -
8711 10 20 --- Motorised cycles u 100% -
8711 10 90 --- Other u 100% -
cylinder capacity exceeding 50 cc but not
exceeding 250 cc :
--- Scooters :
8711 20 11 ---- Of cylinder capacity not exceeding 75 cc u 100% -
8711 20 19 ---- Other u 100% -
--- Motor cycles :
8711 20 29 ---- Other u 100% -
--- Mopeds :
8711 20 39 ---- Other u 100% -
--- Other :
8711 20 99 ---- Other u 100% -
cylinder capacity exceeding 250 cc but not
exceeding 500 cc :
8711 30 10 --- Scooters u 100% -
8711 30 20 --- Motor-cycles u 100% -
8711 30 90 --- Other u 100% -
cylinder capacity exceeding500 cc but not
exceeding 800 cc :
8711 40 10 --- Motor-cycles u 100% -
8711 40 90 --- Other u 100% -
8711 50 00 - With internal combustion piston engine of a u 100% -
cylinder capacity exceeding 800 cc
8711 60 - With electric motor for propulsion:
8711 60 10 --- Motor cycles u 100% -
8711 60 20 --- Scooters u 100% -
8711 60 30 --- Mopeds u 100% -
8711 60 90 --- Others u 100% -
8711 90 - Other:
8711 90 10 --- Side cars u 100% -
8711 90 90 --- Other u 100% -
8712 BICYCLES AND OTHER CYCLES (INCLUDING

DELIVERY TRICYCLES), NOT MOTORISED
8712 00 - Bicycles and other cycles (including
delivery tricycles), not motorised :
8712 00 10 --- Bicycles u 30% -
8712 00 90 --- Other u 10% -
CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT

8713 MOTORISED OR OTHERWISE MECHANICALLY PROPELLED
8713 10 - Not mechanically propelled :
8713 10 10 --- Wheel chairs for invalid u 10% -
8713 10 90 --- Other u 10% -
8713 90 - Other :
8713 90 10 --- Wheel chairs for invalid u 10% -
8713 90 90 --- Other u 10% -
8714 PARTS AND ACCESSORIES OF VEHICLES OF
HEADINGS 8711 TO 8713

8714 10 - Of motorcycles (including mopeds):
8714 10 10 --- Saddles kg. 15% -
8714 10 90 - -- Other kg. 15% -
8714 20 - Of carriages for disabled persons :
8714 20 10 --- Mechanically propelled kg. 10% -
8714 20 20 --- Non-mechanically propelled kg. 10% -
8714 20 90 --- Other kg. 10% -
- Other :
8714 91 00 -- Frames and forks, and parts thereof u 20% -
8714 92 -- Wheel rims and spokes :
8714 92 10 --- Bicycle rims u 20% -
8714 92 20 --- Bicycle spokes u 20% -
8714 92 90 --- Other u 20% -
8714 93 -- Hubs, other than coaster braking hubs and
hub brakes, and free-wheel sprocket-wheels :
8714 93 10 --- Bicycle hubs kg. 20% -
8714 93 20 --- Bicycle free-wheels kg. 20% -
8714 93 90 --- Other kg. 20% -
8714 94 00 -- Brakes, including coaster braking hubs kg. 20% -
and hub brakes, and parts thereof
8714 95 -- Saddles :
8714 95 10 --- Bicycle saddles kg. 20% -
8714 95 90 --- Other kg. 20% -
8714 96 00 -- Pedals and crank-gear, and parts thereof kg. 20% -
8714 99 -- Other :
8714 99 10 --- Bicycle chains kg. 20% -
8714 99 20 --- Bicycle wheels kg. 20% -
8714 99 90 --- Other kg. 20% -
8715 BABY CARRIAGES AND PARTS THEREOF

8715 00 - Baby carriages and parts thereof :
8715 00 10 --- Baby carriages u 10% -
8715 00 20 --- Parts kg. 10% -
8716 TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES,
NOT MECHANICALLY PROPELLED; PARTS THEREOF

8716 10 00 - Trailers and semi-trailers of the caravan u 10% -
type, for housing or camping
8716 20 00 - Self-loading or self-unloading trailers u 10% -
and semi-trailers for agricultural purposes
- Other trailers and semi-trailers for the
transport of goods :
8716 31 00 -- Tanker trailers and tanker semi-trailers u 10% -
8716 39 00 -- Other u 10% -
8716 40 00 - Other trailers and semi-trailers u 10% -
8716 80 - Other vehicles :
8716 80 10 --- Hand propelled vehicles (e.g. hand carts, u 10% -
rickshaws and the like)
8716 80 20 --- Animal drawn vehicles u 10% -
8716 80 90 --- Other u 10% -
8716 90 - Parts :
8716 90 10 --- Parts and accessories of trailers kg. 10% -
8716 90 90 --- Other kg. 10% -
CHAPTER 88
Aircraft, spacecraft, and parts thereof
Note:
1. For the purposes of this Chapter, the expression ―unmanned aircraft‖ means any aircraft, other than those
of heading 8801, designed to be flown without a pilot on board. They may be designed to carry a payload or
equipped with permanently integrated digital cameras or other equipment which would enable them to
perform utilitarian functions during their flight.
The expression ―unmanned aircraft‖, however, does not cover flying toys, designed solely for amusement
purposes (heading 9503).
Sub-heading Notes:
1. For the purposes of sub-headings 8802 11 to 8802 40, the expression ―unladen weight‖ means the
weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment
other than permanently fitted items of equipment.
2. For the purposes of sub-headings 8806 21 to 8806 24 and 8806 91 to 8806 94, the expression
"maximum take-off weight" means the maximum weight of the machine in normal flying order, at take-off,
including the weight of payload, equipment and fuel.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
8801 BALLOONS AND DIRIGIBLES, GLIDERS, HAND
GLIDERS AND OTHER NON-POWERED AIRCRAFT
8801 00 - Balloons and dirigibles; gliders, hang gliders and
other non-powered aircraft:
8801 00 10 --- Gliders and hang gliders u 10% -
8801 00 20 --- Balloons u 10% -
8801 00 90 --- Other u 10% -
8802 OTHER AIRCRAFT, EXCEPT UNMANNED AIRCRAFT OF

HEADING 88.06 (FOR EXAMPLE, HELICOPTERS,
AEROPLANES), SPACECRAFT (INCLUDING SATELLITES)
AND SUBORBITAL AND SPACECRAFT LAUNCH
VEHICLES
- Helicopters :
8802 11 00 -- Of an unladen weight not exceeding 2,000 kg. u 10% -
8802 12 00 -- Of an unladen weight exceeding 2,000 kg. u 10% -
8802 20 00 - Aeroplanes and other aircraft, of an unladen u 3% -
weight not exceeding 2,000 kg.
weight exceeding 2,000 kg. but not exceeding
15,000 kg.
weight exceeding 15,000 kg.
8802 60 00 - Spacecraft (including satellites) and suborbital and u 10% -

spacecraft launch vehicles
8803 OMITTED
8804 PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND
PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND
ACCESSORIES THERETO
8804 00 - Parachutes (including dirigible parachutes
and paragliders) and rotochutes; parts thereof
and accessories thereto :
8804 00 10 --- Parachutes (including dirigible parachutes and u 10% -
paragliders) and parts and accessories thereof
8804 00 20 --- Rotochutes; parts and accessories thereof u 10% -
8805 AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR

SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF
THE FOREGOING ARTICLES
8805 10 - Aircraft launching gear and parts thereof;
deck arrestor or similar gear and parts thereof
8805 10 10 --- Aircraft launching gear u 10% -

8805 10 20 --- Deck arrestor or similar gear u 10% -
8805 10 30 --- Part of aircraft launching gear and deck- u 10% -
arrestor or similar gear
- Ground flying trainers and parts thereof :
8805 21 00 -- Air combat simulators and parts thereof u 10% -
8805 29 00 -- Other u 10% -
8806 UNMANNED AIRCRAFT

8806 10 00 - Designed for the carriage of passengers u 10%
- Other, for remote-controlled flight only: -
8806 21 00 -- With maximum take-off weight not more than u 10%
250 g -
8806 22 00 -- With maximum take-off weight more than 250 g u 10%
but not more than 7 kg -
8806 23 00 -- With maximum take-off weight more than 7 kg but u 10%
not more than 25 kg -
8806 24 00 -- With maximum take-off weight more than 25 kg but u 10%
not more than 150 kg -
8806 29 00 -- Other u 10%
-
- Other:
8806 91 00 -- With maximum take-off weight not more than 250 g u 10% -
8806 92 00 -- With maximum take-off weight more than 250 g but u 10% -
not more than 7 kg
8806 93 00 -- With maximum take-off weight more than 7 kg but u 10% -
not more than 25 kg
8806 94 00 -- With maximum take-off weight more than 25 kg but u 10% -
not more than 150 kg
8806 99 00 -- Other u 10% -
8807 PARTS OF GOODS OF HEADING 8801, 8802 OR 8806
8807 10 00 - Propellers and rotors and parts thereof kg. 3% -
8807 20 00 - Under-carriages and parts thereof kg. 3% -
8807 30 00 - Other parts of airplanes, helicopters or unmanned kg. 3% -

aircraft
8807 90 00 - Other kg. 10% -
CHAPTER 89
Ships, boats and floating structures
NOTE :
A hull, an unfinished or incomplete vessel, assembled, unassembled, or disassembled, or a
complete vessel unassembled or disassembled, is to be classified in heading 8906 if it does not have
the essential character of a vessel of a particular kind.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
8901 CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO
SHIPS , BARGES AND SIMILAR VESSELS FOR THE
TRANSPORT OF PERSONS OR GOODS
8901 10 - Cruise ships, excursion boats and similar vessels
principally designed for the transport of persons;
ferry-boats of all kinds :
8901 10 10 --- Ships u 10% -
8901 10 20 --- Launches u 10% -
8901 10 30 --- Boats u 10% -
8901 10 40 --- Barges u 10% -
8901 10 90 --- Other u 10% -
8901 20 00 - Tankers u 10% -
8901 30 00 - Refrigerated vessels, other than those of u 10% -
Sub-heading 8901 20
8901 90 00 - Other vessels for transport of the goods u 10% -
and other vessels for the transport of both
persons and goods
8902 FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS
FOR PROCESSING OR PRESERVING FISHERY PRODUCTS
8902 00 - Fishing vessels; factory ships and other vessels for

processing or preserving fishery products :
8902 00 10 --- Trawlers and other fishing vessels u 10% -
8902 00 90 --- Other u 10% -
8903 YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS;

ROWING BOATS AND CANOES
(1) (2) (3) (4) (5)

- Inflatable (including rigid hull inflatable) boats:
8903 11 00 -- Fitted or designed to be fitted with a motor, unladen u 25% -
(net) weight (excluding the motor) not exceeding
100 kg
8903 12 00 -- Not designed for use with a motor and unladen (net) u 25% -
weight not exceeding 100 kg
8903 19 00 -- Other u 25% -
- Sailboats, other than inflatable, with or without
auxiliary motor:
8903 21 00 -- Of a length not exceeding 7.5 m u 25% -
8903 22 00 -- Of a length exceeding 7.5 m but not exceeding 24m u 25% -
8903 23 00 -- Of a length exceeding 24 m
- Motorboats, other than inflatable, not including
outboard motorboats
8903 32 00 -- Of a length exceeding 7.5 m but not exceeding 24 m u 25% -
8903 33 00 -- Of a length exceeding 24 m u 25% -
- Other:
8903 99 00 -- Other u 25% -
8904 00 00 TUGS AND PUSHER CRAFT u 10% -
8905 LIGHT-VESSELS, FIRE-FLOATS, DREDGERS, FLOATING

CRANES, AND OTHER VESSELS THE NAVIGABILITY OF WHICH
IS SUBSIDIARY TO THEIR MAIN FUNCTION; FLOATING DOCKS;
FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION
PLATFORMS
8905 10 00 - Dredgers u 10% -

8905 20 00 - Floating or submersible drilling or production u 10% -
platforms
8905 90 - Other :
8905 90 10 --- Floating docks u 10% -
8905 90 90 --- Other u 10% -
8906 OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS
OTHER THAN ROWING BOATS
8906 10 00 - Warships u 10% -
8906 90 00 - Other u 10% -
8907 OTHER FLOATING STRUCTURES ( FOR EXAMPLE, RAFTS,
TANKS, COFFER-DAMS, LANDING-STAGES, BUOYS AND
BEACONS)
8907 10 00 - Inflatable rafts u 10% -
8907 90 00 - Other u 10% -
8908 00 00 VESSELS AND OTHER FLOATING STRUCTURES FOR u 10% -
BREAKING UP
SECTION-XVIII CHAPTER-90
SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,
CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS;
CLOCKS AND WATCHES; MUSICAL INSTRUMENTS;
PARTS AND ACCESSORIES THEREOF
CHAPTER 90
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical
instruments and apparatus; parts and accessories thereof
NOTES :
(a) articles of a kind used in machines, appliances or for other technical uses, of vulcanised
rubber other than hard rubber (heading 4016), of leather or of composition leather (heading 4205) or
textile material (heading 5911);
(b) supporting belts or other support articles of textile material, whose intended effect on the
organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic
support bandages, abdominal support bandages, supports for joints or muscles) (Section XI);
(c) refractory goods of heading 6903; ceramic wares for laboratory, chemical or other technical
uses, of heading 6909;
(d) glass mirrors, not optically worked, of heading 7009, or mirrors of base metal or of precious
metal, not being optical elements (heading 8306 or Chapter 71);
(e) goods of heading 7007, 7008, 7011, 7014, 7015 or 7017;
(f) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or
similar goods of plastics (Chapter 39); however, articles specially designed for use exclusively in
implants in medical, surgical, dental or veterinary sciences are to be classified in heading 9021;
(g) pumps incorporating measuring devices, of heading 8413; weight-operated counting or checking
machinery, or separately presented weights for balances (heading 8423); lifting or handling machinery
(headings 8425 to 8428); paper or paperboard cutting machines of all kinds (heading 8441); fittings for
adjusting work or tools on machine-tools or water-jet cutting machines, of heading 8466, including
fittings with optical devices for reading the scale (for example, ―optical‖ dividing heads) but not those
which are in themselves essentially optical instruments (for example, alignment telescopes); calculating
machines (heading 8470); valves or other appliance of heading 8481; machines and apparatus (including
apparatus for the projection or drawing of circuit patterns on sensitised semi-conductor materials) of
heading 8486;
(h) searchlights or spotlights of a kind used for cycles or motor vehicles (heading 8512); portable
electric lamps of heading 8513; cinematographic sound recording, reproducing or re-recording apparatus
(heading 8519); sound-heads (heading 8522); television cameras, digital cameras and video camera
recorders (heading 8525); radar apparatus , radio navigational aid apparatus or radio remote control
apparatus (heading 8526); connectors for optical fibres, optical fibre bundles or cables (heading 8536);
numerical control apparatus of heading 8537; sealed beam lamp units of heading 8539; optical fibre
cables of heading 8544;
(ij) searchlights or spotlights of heading 9405;
(k) articles of Chapter 95;
(l) monopods, bipods, tripods and similar articles, of heading 9620;

(m) capacity measures, which are to be classified according to their constituent material; or
(n) spools, reels or similar supports (which are to be classified according to their constituent
material, for example, in Heading 3923 or Section XV).
2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of
this Chapter are to be classified according to the following rules :
(a) parts and accessories which are goods included in any of the headings of this Chapter or of
Chapter 84, 85 or 91 (other than heading 8487, 8548 or 9033) are in all cases to be classified in their
respective headings;
(b) other parts and accessories, if suitable for use solely or principally with a particular kind of
machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same
heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified
with the machines, instruments or apparatus of that kind;
(c) all other parts and accessories are to be classified in heading 9033.
3. The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter.
4. Heading 9005 does not apply to telescopic sight for fitting to arms, periscopic telescopes for fitting
to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or
Section XVI; such telescopic sights and telescopes are to be classified in heading 9013.
5. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be
classified both in heading 9013 and in heading 9031 are to be classified in heading 9031.
6. For the purpose of heading 9021, the expression ―orthopaedic appliances‖ means appliances for:
(i) preventing or correcting bodily deformities; or
(ii) supporting or holding parts of the body following an illness, operation or injury. Orthopedic
appliances include footwear and special insoles designed to correct orthopaedic conditions, provided
that they are either (1) made to measure, or (2) mass produced, presented singly and not in pairs and
designed to fit either foot equally.
(a) instruments and apparatus for automatically controlling the flow , level, pressure or other
variables of liquids or gases, or for automatically controlling temperature, whether or not their operation
depends on an electrical phenomenon which varies according to the factor to be automatically controlled,
which are designed to bring this factor to, and maintain it at, a desired value, stabilized against disturbances,
by constantly or periodically measuring its actual value; and
(b) automatic regulators of electrical quantities, and instruments or apparatus for automatically
controlling non-electrical quantities the operation of which depends on an electrical phenomenon
varying according to the factor to be controlled, which are designed to bring this factor to, and maintain
it at, a desired value, stabilized against disturbances, by constantly or periodically measuring its actual
value.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
9001 OPTICAL FIBRES AND OPTICAL FIBRE BUNDLES;
OPTICAL FIBRE CABLES OTHER THAN THOSE OF
HEADING 8544; SHEETS AND PLATES OF POLARISING
MATERIAL; LENSES (INCLUDING CONTACT LENSES),
PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS,
OF ANY MATERIAL, UNMOUNTED, OTHER THAN SUCH
ELEMENTS OF GLASS NOT OPTICALLY WORKED
9001 10 00 - Optical fibres, optical fibres bundles and
cables kg. 15% -
9001 20 00 - Sheets and plates of polarising material kg. 10% -
9001 30 00 - Contact lenses u 10% -
9001 40 - Spectacle lenses of glass :
9001 40 10 --- Polarised glass u 10% -
9001 40 90 --- Other u 10% -
9001 50 00 - Spectacle lenses of other materials u 10% -
9001 90 - Other :
9001 90 10 --- Optical calcite crystal kg. 10% -
9001 90 90 --- Other kg. 10% -
9002 LENSES, PRISMS, MIRRORS AND OTHER OPTICAL

ELEMENTS, OF ANY MATERIAL, MOUNTED, BEING PARTS
OF OR FITTINGS FOR INSTRUMENTS OR APPARATUS,
OTHER THAN SUCH ELEMENTS OF GLASS NOT
OPTICALLY WORKED
- Objective lenses :
9002 11 00 -- For cameras, projectors or photographic u 10% -
enlargers or reducers
9002 19 00 -- Other u 10% -
9002 20 00 - Filters u 10% -
9002 90 00 - Other u 10% -
9003 FRAMES AND MOUNTINGS FOR SPECTACLES,

GOGGLES OR THE LIKE, AND PARTS THEREOF
- Frames and mountings :
9003 11 00 -- Of plastics u 10% -
9003 19 00 -- Of other materials u 10% -
9003 90 00 - Parts kg. 10% -
9004 SPECTACLES, GOGGLES AND THE LIKE, CORRECTIVE,

PROTECTIVE OR OTHER
(1) (2) (3) (4) (5)

9004 10 00 - Sunglasses u 20% -
9004 90 - Other :
9004 90 10 --- Passive night vision goggles u 10% -
9004 90 20 --- Prismatic eyeglasses for reading u 10% -
9004 90 90 --- Other u 10% -
9005 B I NOCU LARS , M ONOCULA RS , OTHER OP TICAL

TELESCOPES, AND MOUNTINGS THEREFOR; OTHER
ASTRONOMICAL INSTRUMENTS AND MOUNTINGS
THEREFOR, BUT NOT INCLUDING INSTRUMENTS FOR
RADIO-ASTRONOMY
9005 10 00 - Binoculars u 10% -
9005 80 - Other instruments :
9005 80 10 --- Monocular and refracting telescopes u 10% -
9005 80 20 --- Astronomical instruments u 10% -
9005 80 90 --- Other u 10% -
9005 90 - Parts and accessories (including mountings):
9005 90 10 --- Of binocular or telescopes of heading 9005, kg. 10% -
other than mountings
9005 90 20 --- Mountings for astronomical instruments kg. 10% -
9005 90 90 --- Other kg. 10% -
9006 PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC)

CAMERAS; PHOTOGRAPHIC FLASHLIGHT APPARATUS
AND FLASH BULBS OTHER THAN DISCHARGE LAMPS
OF HEADING 8539
9006 30 00 - Cameras specially designed for underwater use, u 10% -
for aerial survey or for medical or surgical
examination of internal organs; comparison
cameras for forensic or criminological purposes
9006 40 00 - Instant print cameras u 10% -
- Other cameras :
9006 53 -- for roll film of a width of 35 mm:
9006 53 10 --- Fixed focus 35 mm cameras u 10% -
9006 53 90 --- Other u 10% -
9006 59 -- Other :
9006 59 10 --- Fixed focus 110 mm cameras u 10% -
9006 59 90 --- Other u 10% -
(1) (2) (3) (4) (5)

- Photographic flashlight apparatus and
flashbulbs:
9006 61 00 -- Discharge lamp ("electronic") flashlight
apparatus u 10% -
9006 69 00 -- Other u 10% -
- Parts and accessories:
9006 91 00 -- For cameras kg. 10% -
9006 99 00 -- Other kg. 10% -
9007 CINEMATOGRAPHIC CAMERAS AND PROJECTORS,

WHETHER OR NOT INCORPORATING SOUND RECORDING
OR REPRODUCING APPARATUS
9007 10 - Cameras :
9007 10 10 --- For film of less than 16 mm u 10% -
9007 10 90 --- Other u 10% -
9007 20 - Projectors :
9007 20 10 --- For film of less than 16 mm width u 10% -
9007 20 90 --- Other u 10% -
- Parts and accessories :
9007 91 00 -- For cameras kg. 10% -
9007 92 00 -- For projectors kg. 10% -
9008 IMAGE PROJECTORS, OTHER THAN

CINEMATOGRAPHIC; PHOTOGRAPHIC (OTHER THAN
CINEMATOGRAPHIC) ENLARGERS AND REDUCERS
9008 50 - Projectors, enlargers and reducers:
9008 50 10 - - - Slide projectors u 10% -
9008 50 20 - - - Microfilm, microfiche or other microform readers,
whether or not capable of producing copies u 10% -
9008 50 30 - - - Other image projectors u 10% -
9008 50 40 - - - Photographic (other than Cinematographic) u 10% -
enlargers and reducers
9008 90 00 - Parts and accessories kg. 10% -
9009 OMITTED
9010 APPARATUS AND EQUIPMENT FOR PHOTOGRAPHIC

(INCLUDING CINEMATOGRAPHIC) LABORATORIES
NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS
CHAPTER; NEGATOSCOPES; PROJECTION SCREENS
9010 10 00 - Apparatus and equipment for automatically u 7.5% -
(1) (2) (3) (4) (5)

developing photographic (including
cinematographic) film or paper in rolls or
for automatically exposing developed film to
rolls of photographic paper
9010 50 00 - Other apparatus and equipment for u 7.5% -
photographic (including cinematographic)
laboratories; negatoscopes
9010 60 00 - Projection screens u 10% -
9011 COMPOUND OPTICAL MICROSCOPES, INCLUDING

THOSE FOR PHOTOMICRO-GRAPHY,
CINEPHOTOMICROGRAPHY OR MICROPROJECTION
9011 10 00 - Stereoscopic microscopes u 7.5% -
9011 20 00 - Other microscopes, for photomicrography, u 7.5% -
cinephotomicrography or microprojection
9011 80 00 - Other microscopes u 7.5% -
9012 MICROSCOPES OTHER THAN OPTICAL MICROSCOPES;

DIFFRACTION APPARATUS
9012 10 - Microscopes other than optical microscopes;

diffraction apparatus:
9012 10 10 --- Electron microscopes fitted with equipment u 7.5% -
specifically designed for the handling and
transport of semiconductor wafers or reticles
9012 10 90 --- Other u 7.5% -
9013 LASERS, OTHER THAN LASER DIODES; OTHER OPTICAL

APPLIANCES AND INSTRUMENTS, NOT SPECIFIED OR
INCLUDED ELSEWHERE IN THIS CHAPTER
9013 10 - Telescopic sights for fitting to arms;

periscopes; telescopes designed to form parts
of machines, appliances, instruments or
apparatus of this Chapter or Section XVI :
9013 10 10 --- Telescopic sights for fitting to arms u 10% -

9013 10 20 --- Periscopes u 7.5% -
9013 10 90 --- Other u 7.5% -
9013 20 00 - Lasers, other than laser diodes u 7.5% -
9013 80 00 - Other devices, appliances and instruments u 7.5% -
9013 90 00 - Parts and accessories u 7.5% -
(1) (2) (3) (4) (5)

9014 DIRECTION FINDING COMPASSES; OTHER NAVIGATIONAL
INSTRUMENTS AND APPLIANCES
9014 10 00 - Direction finding compasses u 7.5% -
9014 20 00 - Instruments and appliances for aeronautical u 7.5% -
or space navigation (other than compasses)
9014 80 - Other instruments and appliances :
9014 80 10 --- Echo sounding instrument u 7.5% -
9014 80 20 --- Sextants u 7.5% -
9014 80 90 --- Other u 7.5% -
9015 S URVEYING ( INCLUDING PHOTOGRAMMETRICAL

SURVEYING ), HYDROGRAPHIC , OCEANOGRAPHIC ,
HYDROLOGICAL, METEOROLOGICAL OR GEOPHYSICAL
INSTRUMENTS AND APPLIANCES, EXCLUDING COMPASSES;
RANGEFINDERS
9015 10 00 - Rangefinders u 7.5% -
9015 20 00 - Theodolities and tachymeters (tacheometers) u 7.5% -
9015 30 - Levels :
9015 30 10 --- Dumpy levels or engineer's levels or u 7.5% -
builder‘s levels (not automatic) and quick
set levels with or without horizontal circles
9015 30 90 --- Other u 7.5% -
9015 40 00 - Photogrammetrical surveying instruments u 7.5% -
and appliances
9015 80 - Other instruments and appliances:
9015 80 10 --- Hydrographic instruments u 7.5% -
9015 80 20 --- Meteorological instruments u 7.5% -
9015 80 30 --- Geophysical instruments u 7.5% -
9015 80 90 --- Other u 7.5% -
9016 BALANCES OF A SENSITIVITY OF 5 cg OR

BETTER, WITH OR WITHOUT WEIGHTS
9016 00 - Balances of a sensitivity of 5cg or better,
with or without weights :
9016 00 10 --- Electric balances u 10% -
9016 00 20 --- Other balances u 10% -
9016 00 90 --- Parts kg. 10% -
(1) (2) (3) (4) (5)

9017 D RAWING , MARKING - OUT OR MATHEMATICAL
CALCULATING INSTRUMENTS (FOR EXAMPLE, DRAFTING
MACHINES, PANTOGRAPHS, PROTRACTORS, DRAWING
SETS, SLIDE RULES, DISC CALCULATORS); INSTRUMENTS
FOR MEASURING LENGTH, FOR USE IN THE HAND (FOR
EXAMPLE, MEASURING RODS AND TAPES, MICROMETERS,
CALLIPERS), NOT SPECIFIED OR INCLUDED ELSEWHERE
IN THIS CHAPTER
9017 10 00 - Drafting tables and machines, whether or not u 10% -
automatic
9017 20 - Other drawing, marking-out or mathematical
calculating instruments :
9017 20 10 --- Drawing and marking-out instruments u 10% -
9017 20 20 --- Mathematical calculating instruments u 10% -
9017 20 30 --- Pantograph u 10% -
9017 20 90 --- Other u 10% -
9017 30 - Micrometers, calipers and gauges :
9017 30 10 --- Micro-meters and calipers u 10% -
--- Gauges :
9017 30 21 ---- Plug u 10% -
9017 30 22 ---- Ring u 10% -
9017 30 23 ---- Slip u 10% -
9017 30 29 ---- Other u 10% -
9017 80 10 --- Measuring rods and tapes and divided scales u 10% -
9017 80 90 --- Other u 10% -
9018 INSTRUMENTS AND APPLIANCES USED IN MEDICAL,

SURGICAL , DENTAL OR VETERINARY SCIENCES ,
INCLUDING SCIENTIGRAPHIC APPARATUS, OTHER
ELECTROMEDICAL APPARATUS AND SIGHT-TESTING
INSTRUMENTS
- Electro-diagnostic apparatus (including apparatus for
functional exploratory examinations or for checking
physiological parameters) :
9018 11 00 -- Electro-cardiographs u 10% -
9018 12 -- Ultrasonic scanning apparatus :
9018 12 10 --- Linear ultrasound scanner u 10% -
9018 12 90 --- Other u 10% -
9018 13 00 -- Magnetic resonance imaging apparatus u 10% -
9018 14 00 -- Scientigraphic apparatus u 10% -
9018 19 -- Other :
9018 19 10 --- Electro encephalographs u 10% -
9018 19 20 --- Echo cardiograph u 10% -
(1) (2) (3) (4) (5)

9018 19 90 --- Other u 10% -
9018 20 00 - Ultra-violet or infra-red ray apparatus u 10% -
- Syringes, needles, catheters, cannulae and the like :
9018 31 00 -- Syringes, with or without needles u 10% -
9018 32 -- Tubular metal needles and needles for sutures :
9018 32 10 --- Needles for suture kg. 10% -
9018 32 20 --- Hollow needles for injection, aspiration, kg. 10% -
biopsy and transfusion
9018 32 30 --- Hilerio venus fistula needles kg. 10% -
9018 32 90 --- Other kg. 10% -
9018 39 -- Other :
9018 39 10 --- Catheters (for urine, stool) u 10% -
9018 39 20 --- Cardiac catheters u 10% -
9018 39 30 --- Cannulae u 10% -
9018 39 90 --- Other u 10% -
- Other instruments and appliances, used in dental
sciences :
9018 41 00 -- Dental drill engines, whether or not combined u 10% -
on a single base with other dental equipment
9018 49 00 -- Other u 10% -
9018 50 - Other ophthalmic instruments and appliances :
9018 50 10 --- Ophthalmoscopes u 10% -
9018 50 20 --- Tonometers u 10% -
9018 50 30 --- Ophthalmic lasers u 10% -
9018 50 90 --- Other u 10% -
9018 90 - Other instruments and appliances :
--- Diagnostic instruments and apparatus :
9018 90 11 ---- Instrument and apparatus for measuring blood u 10% -
pressure
9018 90 12 ---- Stethoscopes u 10% -
9018 90 19 ---- Other u 10% -
--- Surgical tools :
9018 90 21 ---- Bone saws, drills and trephines u 10% -
9018 90 22 ---- Knives, scissors and blades u 10% -
9018 90 23 ---- Forceps, forcep clamps, clips, needle holders, u 10% -
introducers, cephalotribe bone holding and
other holding instruments
9018 90 24 ---- Chisel, gauges, elevators, raspatones, u 10% -
osteotome, craniotome, bone cutters
9018 90 25 ---- Retractors, spatulaprobes, hooks dialators, u 10% -
sounds, mallets
9018 90 29 ---- Other u 10% -
--- Artificial kidney (dialysis) apparatus, blood
transfusion apparatus:
9018 90 31 ---- Artificial kidney (dialysis) apparatus u 10% -
(1) (2) (3) (4) (5)

9018 90 32 ---- Blood transfusion apparatus u 10% -
--- Anesthetic apparatus and instruments, ENT precision
instruments, acupuncture apparatus, and endoscopes :
9018 90 41 ---- Anesthetic apparatus and instruments u 10% -
9018 90 42 ---- ENT precision instruments u 10% -
9018 90 43 ---- Acupuncture apparatus u 10% -
9018 90 44 ---- Endoscopes u 10% -
--- Other :
9018 90 91 ---- Hilerial or venous shunts u 10% -
9018 90 92 ---- Baby incubators u 10% -
9018 90 93 ---- Heart-lung machines u 10% -
9018 90 94 ---- Defibrillators u 10% -
9018 90 95 ---- Fibrescopes u 10% -
9018 90 96 ---- Laproscopes u 10% -
9018 90 97 ---- Vetrasonic lithotripsy instruments u 10% -
9018 90 98 ---- Apparatus for nerve stimulation u 10% -
9018 90 99 ---- Other u 10% -
9019 MECHANO-THERAPY APPLIANCES; MASSAGE APPARATUS;

PSYCHOLOGICAL APTITUDE-TESTING APPARATUS; OZONE
THERAPY, OXYGEN THERAPY, AEROSOL THERAPY,
ARTIFICIAL RESPIRATION OR OTHER THERAPEUTIC
RESPIRATION APPARATUS
9019 10 - Mechano-therapy appliances; massage apparatus;
psychological aptitude-testing apparatus :
9019 10 10 --- Mechano-therapy appliances u 10% -
9019 10 20 --- Massage apparatus u 10% -
9019 10 90 --- Other u 10% -
9019 20 - Ozone therapy, oxygen therapy, aerosol
therapy, artificial respiration or other
therapeutic respiration apparatus :
9019 20 10 --- Oxygen therapy apparatus u 10% -
9019 20 90 --- Other u 10% -
9020 00 00 OTHER BREATHING APPLIANCES AND GAS MASKS, u 10% -

EXCLUDING PROTECTIVE MASKS HAVING NEITHER
MECHANICAL PARTS NOR REPLACEABLE FILTERS
9021 ORTHOPAEDIC APPLIANCES, INCLUDING CRUTCHES,

SURGICAL BELTS AND TRUSSES; SPLINTS AND OTHER
FRACTURE APPLIANCES; ARTIFICIAL PARTS OF THE BODY;
HEARING AIDS AND OTHER APPLIANCES WHICH ARE WORN
OR CARRIED , OR IMPLANTED IN THE BODY , TO
COMPENSATE FOR A DEFECT OR DISABILITY
9021 10 00 - Orthopeaedic or fracture appliances u 10% -
(1) (2) (3) (4) (5)

- Artificial teeth and dental fittings :
9021 21 00 -- Artificial teeth u 10% -
9021 29 00 -- Other u 10% -
- Other artificial parts of the body :
9021 31 00 -- Artificial joints u 10% -
9021 39 00 -- Other u 10% -
9021 40 - Hearing aids, excluding parts and accessories:
9021 40 10 --- Frequency modulated hearing aid system used for u 10% -
hearing by handicapped persons in group situation
9021 40 90 --- Other u 10% -
9021 50 00 - Pacemakers for stimulating heart muscles, u 10% -
excluding parts and accessories
9021 90 - Other :
9021 90 10 --- Parts and accessories of hearing aids kg. 10% -
9021 90 90 --- Other kg. 10% -
9022 APPARATUS BASED ON THE USE OF X-RAYS OR OF ALPHA,

BETA GAMMA OR OTHER IONISING RADIATIONS,
WHETHER OR NOT FOR MEDICAL, SURGICAL, DENTAL
OR VETERINARY USES, INCLUDING RADIOGRAPHY
OR RADIOTHERAPY APPARATUS ,X- RAY TUBES AND
OTHER X-RAY GENERATORS, HIGH TENSION
GENERATORS, CONTROL PANELS AND DESKS, SCREENS,
EXAMINATION OR TREATMENT TABLES, CHAIRS AND
THE LIKE
- Apparatus based on the use of X-rays, whether

or not for medical, surgical, dental or
veterinary uses, including radiography or
radiotherapy apparatus :
9022 12 00 -- Computed tomography apparatus u 10% -
9022 13 00 -- Other, for dental uses u 10% -
9022 14 -- Other, for medical, surgical or veterinary uses :
9022 14 10 --- X-ray generators and apparatus (non-portable) u 10% -
9022 14 20 --- Portable X-ray machine u 10% -
9022 14 90 --- Other u 10% -
9022 19 00 -- For other uses u 10% -
- Apparatus based on the use of alpha, beta or,
gamma or other ionising Radiations whether or
not for medical, surgical, dental or veterinary
uses, including radiography or radiotherapy
9022 21 00 -- apparatus : u 10% -
For medical, surgical, dental or veterinary uses
9022 29 00 -- For other uses u 10% -
9022 30 00 - X-ray tubes u 10% -
9022 90 - Other, including parts and accessories :
9022 90 10 --- X-ray valves u 10% -
9022 90 20 --- Radiation generation units u 10% -
(1) (2) (3) (4) (5)

9022 90 30 --- Radiation beam delivery units u 10% -
9022 90 40 --- X-ray examination or treatment table, u 10% -
chairs and the like
9022 90 90 --- Other kg. 10% -
9023 INSTRUMENTS, APPARATUS AND MODELS, DESIGNED FOR

DEMONSTRATIONAL PURPOSES (FOR EXAMPLE, IN
EDUCATION OR EXHIBITIONS), UNSUITABLE FOR OTHER
USES
9023 00 - Instruments, apparatus and models, designed for
demonstrational purposes (for example, in
education or exhibitions), unsuitable for other
uses:
9023 00 10 --- Teaching aids u 10% -
9023 00 90 --- Other u 10% -
9024 MACHINES AND APPLIANCES FOR TESTING THE HARDNESS,

STRENGTH, COMPRESSIBILITY, ELASTICITY OR OTHER
MECHANICAL PROPERTIES OF MATERIALS (FOR EXAMPLE,
METALS, WOOD, TEXTILES, PAPER, PLASTICS)
9024 10 00 - Machines and appliances for testing metals u 7.5% -
9024 80 - Other machines and appliances :
9024 80 10 --- For testing textiles, paper and paperboard u 7.5% -
--- Other :
9024 80 91 ---- For testing hardness u 7.5% -
9024 80 99 ---- Other u 7.5% -
9025 HYDROMETERS AND SIMILAR FLOATING INSTRUMENTS,

THERMOMETERS , PYROMETERS , BAROMETERS ,
HYGROMETERS AND PSYCHROMETERS, RECORDING OR
NOT, AND ANY COMBINATION OF THESE INSTRUMENTS
- Thermometers and pyrometers, not combined with
other instruments :
9025 11 -- Liquid-filled, for direct reading :
9025 11 10 --- Clinical thermometers u 10% -
9025 11 90 --- Other u 7.5% -
9025 19 -- Other :
9025 19 10 --- Digital thermometers u 10% -
9025 19 20 --- Pyrometers u 7.5% -
9025 19 90 --- Other u 7.5% -
9025 80 10 --- Hydrometers and similar floating instruments u 7.5% -
9025 80 20 --- Barometers, not combined with other instruments u 7.5% -
9025 80 30 --- Lactometer u 7.5% -
(1) (2) (3) (4) (5)

9025 80 90 --- Other u 7.5% -
9026 INSTRUMENTS AND APPARATUS FOR MEASURING OR

CHECKING THE FLOW, LEVEL, PRESSURE OR OTHER
VARIABLES OF LIQUIDS OR GASES (FOR EXAMPLE, FLOW
METERS, LEVEL GAUGES, MANOMETERS, HEAT METERS),
EXCLUDING INSTRUMENTS AND APPARATUS OF HEADING
9014, 9015, 9028 OR 9032
9026 10 - For measuring or checking the flow or level of liquids :
9026 10 10 --- Flow meters u Free -
9026 10 20 --- Level gauges u Free -
9026 10 90 --- Other u Free -
9026 20 00 - For measuring or checking pressure u Free -
9026 80 - Other instruments or apparatus :
9026 80 10 --- Heat meters u Free -
9026 80 90 --- Other u Free -
9026 90 00 - Parts and accessories u Free -
9027 INSTRUMENTS AND APPARATUS FOR PHYSICAL OR

CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS,
REFRACTOMETERS, SPECTROMETERS, GAS OR SMOKE
ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS FOR
MEASURING OR CHECKING VISCOSITY, POROSITY,
EXPANSION , SURFACE TENSION OR THE LIKE ;
INSTRUMENTS AND APPARATUS FOR MEASURING OR
CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT
(INCLUDING EXPOSURE METERS); MICROTOMES
9027 10 00 - Gas or smoke analysis apparatus u 10% -
9027 20 00 - Chromatographs and electrophoresis instruments u Free -
9027 30 - Spectrometers, spectrophotometers and
spectrographs using optical radiations (UV,
visible, IR) :
9027 30 10 --- Spectrometers u Free -
9027 30 20 --- Spectrophotometers u Free -
9027 30 90 --- Other u Free -
9027 50 - Other instruments and apparatus using optical
radiations (UV, visible, IR) :
9027 50 10 --- Photometers u Free -
9027 50 20 --- Refractometers u Free -
9027 50 30 --- Polarimeters u Free -
9027 50 90 --- Other u Free -
- Other instruments and apparatus:
9027 81 00 -- Mass spectrometeres u Free -
9027 89 -- Other: u Free -
9027 89 10 --- Viscometers u Free -
(1) (2) (3) (4) (5)

9027 89 20 --- Calorimeters u Free -
9027 89 30 --- Instruments and apparatus for measuring the u Free -
surface or interfocial tension of liquids
9027 89 90 --- Other u Free -
9027 90 - Microtomes: parts and accessories:
9027 90 10 --- Microtomes, including parts and accessories thereof kg. 7.5% -
9027 90 20 --- Printed circuit assemblies for te goods of sub- kg. 7.5% -
heading 9027 80
9027 90 90 --- Other kg. 7.5% -
9028 GAS, LIQUID OR ELECTRICITY SUPPLY OR PRODUCTION

METERS, INCLUDING CALIBRATING METERS THEREFOR
9028 10 00 - Gas meters u 7.5% -
9028 20 00 - Liquid meters u 7.5% -
9028 30 - Electricity meters :
9028 30 10 --- For alternating current u 15% -
9028 30 90 --- Other u 15% -
9028 90 - Parts and accessories:
9028 90 10 --- For electricity meters kg. 10% -
9028 90 90 --- Other kg. 7.5% -
9029 REVOLUTION COUNTERS, PRODUCTION COUNTERS,

TAXIMETERS, MILEOMETERS, PEDOMETERS AND THE
LIKE; SPEED INDICATORS AND TACHOMETERS, OTHER
THAN THOSE OF HEADING 9014 OR 9015;
STROBOSCOPES
9029 10 - Revolution counters, production counters,
taximeters, mileometers, pedometers and the
like :
9029 10 10 --- Taximeters u 10% -
9029 10 90 --- Other u 7.5% -
9029 20 - Speed indicators and tachometers; stroboscopes :
9029 20 10 --- Tachometers, non-electrical u 7.5% -
9029 20 20 --- Speedometers, non-electrical u 7.5% -
9029 20 30 --- Stroboscopes u 7.5% -
9029 20 90 --- Other u 7.5% -
9030 OSCILLOSCOPES, SPECTRUM ANALYSERS AND OTHER

INSTRUMENTS AND APPARATUS FOR MEASURING OR
CHECKING ELECTRICAL QUANTITIES, EXCLUDING
METERS OF HEADING 9028; INSTRUMENTS AND
APPARATUS FOR MEASURING OR DETECTING ALPHA, BETA,
GAMMA , X-RAY, COSMIC OR OTHER IONISING
RADIATIONS
(1) (2) (3) (4) (5)

9030 10 00 - Instruments and apparatus for measuring u 7.5% -
or detecting ionising radiations
9030 20 00 - Oscilloscopes and oscillographs u 7.5% -
- Other instruments and apparatus, for measuring
or checking voltage, current, resistance or power
(other than those for measuring or checking
semiconductor wafers or devices):
9030 31 00 -- Multimeters without a recording device u 10% -
9030 32 00 -- Multimeters with a recording device u 7.5% -
9030 33 -- Other, without a recording device:
9030 33 10 --- Ammeters, volt meters and watt meters u 7.5% -
9030 33 20 --- Spectrum resistance meters u 7.5% -
9030 33 30 --- Capacitance meter u 7.5% -
9030 33 40 --- Frequency measuring apparatus u 7.5% -
9030 33 50 --- Megar meters u 7.5% -
9030 33 90 --- Other u 7.5% -
9030 39 00 -- Other, with a recording device u 7.5% -
9030 40 00 - Other instruments and apparatus, specially u Free -
designed for telecommunications (for example,
cross-talk meters, gain measuring instruments,
distortion factor meters, psophometers)
- Other instruments and apparatus :
9030 82 00 -- For measuring or checking semiconductor wafer u Free -
or devices (including integrated circuits)
9030 84 00 -- Other, with a recording device u 7.5% -
9030 89 -- Other :
9030 89 10 --- Scintillator counters u 7.5% -
9030 89 20 --- Vectroscope u 7.5% -
9030 89 90 --- Other u 7.5% -
9030 90 - Parts and accessories :
9030 90 10 --- Of meters and counters kg. 10% -
9030 90 90 --- Other kg. 7.5% -
9031 MEASURING OR CHECKING INSTRUMENTS, APPLIANCES

AND MACHINES, NOT SPECIFIED OR INCLUDED ELSEWHERE
IN THIS CHAPTER; PROFILE PROJECTORS
9031 10 00 - Machines for balancing mechanical parts u 7.5% -
9031 20 00 - Test benches u 7.5% -
- Other optical instruments and appliances :
9031 41 00 -- For inspecting semiconductor wafers or devices u Free -
(including integrated circuits) or for inspecting
photomasks or reticles used in manufacturing
semiconductor devices (including integrated circuits)
9031 49 00 -- Other u 15% -
9031 80 00 - Other instruments, appliances and machines u 15% -
9031 90 00 - Parts and accessories u 15% -
9032 A UTOMATIC REGULATING OR CONTROLLING

(1) (2) (3) (4) (5)

INSTRUMENTS AND APPARATUS
9032 10 - Thermostats :
9032 10 10 --- For refrigerating and air-conditioning u 7.5% -
appliances and machinery
9032 10 90 --- Other u 7.5% -
9032 20 - Manostats :
9032 20 10 --- For refrigerating and air-conditioning u 7.5% -
appliances and machinery
9032 20 90 --- Other u 7.5% -
- Other instruments and apparatus :
9032 81 00 -- Hydraulic or pneumatic u 7.5% -
9032 89 -- Other :
9032 89 10 --- Electronic automatic regulators u 15% -
9032 89 90 --- Other u 15% -
9033 00 00 PARTS AND ACCESSORIES (NOT SPECIFIED OR INCLUDED kg. 7.5% -

ELSEWHERE IN THIS CHAPTER ) FOR MACHINES ,
APPLIANCES, INSTRUMENTS OR APPARATUS OF CHAPTER
90
CHAPTER 91
Clocks and watches and parts thereof
NOTES :

(a) clock or watch glasses or weights (classified according to their constituent material);
(b) watch chains (heading 7131 or 7117, as the case may be);
(c) parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar
goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading
7115); clock or watch springs are, however, to be classified as clock or watch parts (heading 9114);
(d) bearing balls (heading 7326 or heading 8482, as the case may be);
(e) articles of heading 8412 constructed to work without an escapement;
(f) ball bearings (heading 8482);
(g) articles of Chapter 85, not yet assembled together or with other components into watch or
clock movements or into articles suitable for use solely or principally as parts of such movements
(Chapter 85).
2. Heading 9101 covers only watches with case wholly of precious metal or of metal clad with precious
metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones
(natural, synthetic or reconstructed) of headings 7101 to 7104. Watches with case of base metal inlaid with
precious metal fall in heading 9102.
3. For the purposes of this Chapter, the expression ―watch movements‖ means devices regulated by a
balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time,
with a display or a system to which a mechanical display can be incorporated. Such watch movements shall
not exceed 12 mm in thickness and 50 mm in width, length or diameter.
4. Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches
and in other articles (for example, precision instruments) are to be classified in this Chapter.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
9101 WRIST-WATCHES, POCKET-WATCHES AND OTHER
WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF
PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS
METAL
- Wrist-watches, electrically operated whether or
not incorporating a stop-watch facility :
(1) (2) (3) (4) (5)

9101 11 00 -- With mechanical display only u 20% -
9101 19 00 -- Other u 20% -
- Other wrist-watches, whether or not incorporating
a stop-watch facility :
9101 21 00 -- With automatic winding u 20% -
9101 29 00 -- Other u 20% -
- Other :
9101 91 -- Electrically operated :
9101 91 10 --- Pocket watches u 20% -
9101 91 20 --- Stop watches u 20% -
9101 91 90 --- Other u 20% -
9101 99 -- Other :
9101 99 10 --- Pocket watches u 20% -
9101 99 20 --- Stop watches u 20% -
9101 99 90 --- Other u 20% -
9102 WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES,

INCLUDING STOP WATCHES, OTHER THAN THOSE OF HEADING
- WRIST-WATCHES, ELECTRICALLY OPERATED, WHETHER OR NOT
incorporating a stop-watch facility :
9102 11 00 -- With mechanical display only u 20% -
9102 12 00 -- With opto-electronic display only u 20% -
9102 19 00 -- Other u 20% -
- Other wrist-watches, whether or not incorporating
a stop-watch facility :
9102 21 00 -- With automatic winding u 20% -
9102 29 00 -- Other u 20% -
- Other :
9102 91 -- Electrically operated :
9102 91 10 --- Pocket watches u 20% -
9102 91 20 --- Stop watches u 20% -
9102 91 90 --- Other u 20% -
9102 99 -- Other :
9102 99 10 --- Pocket watches u 20% -
9102 99 20 --- Stop watches u 20% -
9102 99 90 --- Other u 20% -
9103 CLOCKS WITH WATCH MOVEMENTS, EXCLUDING CLOCKS OF

HEADING 9104
9103 10 00 - Electrically operated u 20% -
9103 90 00 - Other u 20% -
9104 00 00 INSTRUMENT PANEL CLOCKS AND CLOCKS OF A SIMILAR u 15% -

TYPE FOR VEHICLES, AIRCRAFT, SPACECRAFT OR VESSELS
(1) (2) (3) (4) (5)

9105 OTHER CLOCKS
- Alarm clocks :
9105 11 00 -- Electrically operated u 20% -
9105 19 00 -- Other u 20% -
- Wall clocks :
9105 21 00 -- Electrically operated u 20% -
9105 29 00 -- Other u 20% -
- Other :
9105 91 00 -- Battery, accumulator or mains powered u 20% -
9105 99 -- Other :
9105 99 10 --- Time pieces u 20% -
9105 99 90 --- Other u 20% -
9106 TIME OF DAY RECORDING APPARATUS AND APPARATUS FOR

MEASURING, RECORDING OR OTHERWISE INDICATING
INTERVALS OF TIME, WITH CLOCK OR WATCH MOVEMENT
OR WITH SYNCHRONOUS MOTOR (FOR EXAMPLE, TIME-
REGISTERS, TIME-RECORDERS)
9106 10 00 - Time-registers; time-recorders u 10% -
9106 90 00 - Other u 10% -
9107 00 00 TIME SWITCHES WITH CLOCK OR WATCH MOVEMENT u 10% -

OR WITH SYNCHRONOUS MOTOR
9108 WATCH MOVEMENTS, COMPLETE AND ASSEMBLED

- Electrically operated :
9108 11 00 -- With mechanical display only or with a device u 10% -
to which a mechanical display can be incor-
porated
9108 12 00 -- With opto-electronic display only u 10% -
9108 19 00 -- Other u 10% -
9108 20 00 - With automatic winding u 10% -
9108 90 00 - Other u 10% -
9109 CLOCK MOVEMENTS, COMPLETE AND ASSEMBLED

9109 10 - Electrically operated:
9109 10 10 --- Of alarm clocks u 10% -
9109 10 90 - -- Other u 10% -
9109 90 00 - Other u 10% -
9110 COMPLETE WATCH OR CLOCK MOVEMENTS, UNASSEMBLED

OR PARTLY ASSEMBLED (MOVEMENT SETS); INCOMPLETE
WATCH OR CLOCK MOVEMENTS, ASSEMBLED; ROUGH
WATCH OR CLOCK MOVEMENTS
- Of watches :
(1) (2) (3) (4) (5)

9110 11 00 -- Complete movements, unassembled or u 10% -
partly assembled (movement sets)
9110 12 00 -- Incomplete movements, assembled u 10% -
9110 19 00 -- Rough movements u 10% -
9110 90 00 - Other u 10% -
9111 WATCH CASES AND PARTS THEREOF

9111 10 00 - Cases of precious metal or of metal clad u 10% -
with precious metal
9111 20 00 - Cases of base metal, whether or not gold- or u 10% -
silver-plated
9111 80 00 - Other cases u 10% -
9111 90 00 - Parts kg. 10% -
9112 CLOCK CASES AND CASES OF A SIMILAR TYPE FOR OTHER

GOODS OF THIS CHAPTER, AND PARTS THEREOF
9112 20 00 - Cases u 10% -
9112 90 00 - Parts kg. 10% -
9113 WATCH STRAPS, WATCH BANDS AND WATCH BRACELETS,

AND PARTS THEREOF
9113 10 00 - Of precious metal or of metal clad with precious u 10% -
metal
9113 20 - Of base metal, whether or not gold- or silver-plated:
9113 20 10 --- Parts kg. 10% -
9113 20 90 --- Other kg. 10% -
9113 90 - Other :
9113 90 10 --- Parts kg. 10% -
9113 90 90 --- Other kg. 10% -
9114 OTHER CLOCK OR WATCH PARTS

9114 30 - Dials :
9114 30 10 --- For watches kg. 10% -
9114 30 20 --- For clocks kg. 10% -
9114 40 - Plates and bridges :
9114 40 10 --- For watches kg. 10% -
9114 40 20 --- For clocks kg. 10% -
9114 90 - Other :
9114 90 30 --- Jewels kg. 10% -
9114 90 40 --- Springs, including hair-springs kg. 10% -
--- Other:
9114 90 91 ---- For watches kg. 10% -
9114 90 92 ---- For clocks kg. 10% -
___________________________________________________________________________________
CHAPTER 92
Musical instruments; parts and accessories of such articles
NOTES :
(a) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or
similar goods of plastics (Chapter 39);
(b) microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other
accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated
in or housed in the same cabinet as instruments of this Chapter;
(c) toy instruments or apparatus (heading 9503);
(d) brushes for cleaning musical instruments (heading 9603), or monopods, bipods, tripods and similar
articles (heading 9620); or
(e) collectors‘ pieces or antiques (heading 9705 or 9706)
2. Bows and sticks and similar devices used in playing the musical instruments of heading 9202 or 9206
presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be
classified in the same heading as the relative instruments.
Cards, discs and rolls of heading 9209 presented with an instrument are to be treated as separate
articles and not as forming a part of such instrument.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
9201 PIANOS, INCLUDING AUTOMATIC PIANOS; HARPSI-CHORDS
AND OTHER KEYBOARD STRINGED INSTRUMENTS
9201 10 00 - Upright pianos u 10% -
9201 20 00 - Grand pianos u 10% -
9201 90 00 - Other u 10% -
9202 OTHER STRING MUSICAL INSTRUMENTS (FOR EXAMPLE,

GUITARS, VIOLINS, HARPS)
9202 10 00 - Played with a bow u 10% -
9202 90 00 - Other u 10% -
9203 OMITTED
9204 OMITTED
(1) (2) (3) (4) (5)
9205 WIND MUSICAL INSTRUMENTS (FOR EXAMPLE,

KEYBOARD PIPE ORGANS, ACCORDIONS, CLARINETS,
TRUMPETS, BAGPIPES) OTHER THAN FAIRGROUND
ORGANS AND |MECHANICAL STREET ORGANS
9205 10 00 - Brass-wind instruments u 10% -
9205 90 - Other :
9205 90 10 --- Flutes u 10% -
9205 90 20 --- Clarinets u 10% -
9205 90 90 --- Other u 10% -
9206 00 00 PERCUSSION MUSICAL INSTRUMENTS (FOR EXAMPLE, u 10% -

DRUMS, XYLOPHONES, CYMBOLS, CASTANETS,
MARACAS)
9207 MUSICAL INSTRUMENTS, THE SOUND OF WHICH IS

PRODUCED, OR MUST BE AMPLIFIED, ELECTRICALLY
(FOR EXAMPLE, ORGANS, GUITARS, ACCORDIONS)
9207 10 00 - Keyboard instruments, other than accordions u 10% -
9207 90 00 - Other u 10% -
9208 MUSICAL BOXES, FAIRGROUND ORGANS, MECHANICAL

STREET ORGANS, MECHANICAL SINGING BIRDS,
MUSICAL SAWS AND OTHER MUSICAL INSTRUMENTS
NOT FALLING WITHIN ANY OTHER HEADING OF THIS
CHAPTER; DECOY CALLS OF ALL KINDS; WHISTLES,
CALL HORNS AND OTHER MOUTH-BLOWN SOUND
SIGNALLING INSTRUMENTS
9208 10 00 - Musical boxes u 10% -
9208 90 00 - Other u 10% -
9209 PARTS (FOR EXAMPLE, MECHANISMS FOR MUSICAL

BOXES) AND ACCESSORIES (FOR EXAMPLE, CARDS,
DISCS AND ROLLS FOR MECHANICAL INSTRUMENTS)
OF MUSICAL INSTRUMENTS; METRONOMES, TUNING
FORKS AND PITCH PIPES OF ALL KINDS
9209 30 00 - Musical instrument strings kg. 10% -
- Other :
9209 91 00 -- Parts and accessories for pianos kg. 10% -
9209 92 00 -- Parts and accessories for the musical kg. 10% -
instruments of heading 9202
9209 94 00 -- Parts and accessories for the musical kg. 10% -
instruments of heading 9207
9209 99 00 -- Other kg. 10% -
SECTION-XIX CHAPTER-93
SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
CHAPTER 93
Arms and ammunition; parts and accessories thereof
NOTES :
(a) goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);
(b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or
(c) armoured fighting vehicles (heading 8710);
(d) telescopic sights or other optical devices suitable for use with arms, unless mounted on
a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);
(e) bows, arrows, fencing foils or toys (Chapter 95); or
(f) collectors' pieces or antiques (heading 9705 or 9706).
2. In heading 9306, the reference to "parts thereof" does not include radio or radar apparatus of
heading 8526.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
9301 MILITARY WEAPONS, OTHER THAN REVOLVERS, PISTOLS
AND THE ARMS OF HEADING
9301 10 - Artillery weapons (for example, guns, howitzers
and mortars):
9301 10 10 --- Self propelled u 10% -
9301 10 90 --- Other u 10% -
9301 20 00 - Rocket launchers; flame- throwers; grenade u 10% -

launchers; torpedo tubes and similar projectors
9301 90 00 - Other u 10% -
9302 00 00 REVOLVERS AND PISTOLS, OTHER THAN THOSE OF u 10% -

SECTION-XIX CHAPTER-93
(1) (2) (3) (4) (5)

9303 OTHER FIREARMS AND SIMILAR DEVICES WHICH
OPERATE BY THE FIRING OF AN EXPLOSIVE CHARGE
(FOR EXAMPLE, SPORTING SHOTGUNS AND RIFLES,
MUZZLE-LOADING FIREARMS, VERY PISTOLS AND
OTHER DEVICES DESIGNED TO PROJECT ONLY SIGNAL
FLARES, PISTOLS AND REVOLVERS FOR FIRING BLANK
AMMUNITION, CAPTIVE-BOLT HUMANE KILLERS, LINE-
THROWING GUNS)
9303 10 00 - Muzzle-loading firearms u 10% -
9303 20 00 - Other sporting, hunting or target-shooting u 10% -
shotguns, including combination shotgun-rifles
9303 30 00 - Other sporting, hunting or target-shooting u 10% -
rifles
9303 90 00 - Other u 10% -
9304 00 00 OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNS u 10% -
AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF
HEADING 9307
9305 PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS

9301 TO 9304
9305 10 00 - Of revolvers or pistols kg. 10% -
9305 20 - Of shotguns or rifles of heading 9303 :
9305 20 10 --- Shotgun barrels kg. 10% -
9305 20 90 --- Other kg. 10% -
- Other :
9305 91 00 -- Of military weapons of heading 9301 kg. 10% -
9305 99 00 -- Other kg. 10% -
9306 BOMBS , GRENADES, TORPEDOES, MINES, MISSILES, AND

SIMILAR MUNITIONS OF WAR AND PARTS THEREOF;
CARTRIDGES AND OTHER AMMUNITION AND PROJECTILES
AND PARTS THEREOF, INCLUDING SHOT AND CARTRIDGE
WADS
- Shotgun cartridges and parts thereof; air gun
pellets :
9306 21 00 -- Cartridges kg. 10% -
9306 29 00 -- Other kg. 10% -
9306 30 00 - Other cartridges and parts thereof u 10% -
9306 90 00 - Other u 10% -
9307 00 00 SWORDS, CUT LASSES, BAYONETS, LANCES AND SIMILAR u 10% -

ARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS
THEREFOF
SECTION-XX CHAPTER-94
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
CHAPTER 94
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing;
luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated
name- plates and the like; prefabricated building
NOTES :
(a) pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
(b) mirrors designed for placing on the floor or ground [for example, cheval-glasses (swing-
mirrors)] of heading 7009;
(c) articles of Chapter 71;
(d) parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or
similar goods of plastics (Chapter 39), or safes of heading 8303;
(e) furniture specially designed as parts of refrigerating or freezing equipment of heading
8418; furniture specially designed for sewing machines (heading 8452);
(f) lamps or light sources and parts thereof Chapter 85;
(g) furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of
headings 8519 or 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529);
(h) articles of heading 8714;
(ij) dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons
(heading 9018);
(k) articles of Chapter 91 (for example, clocks and clock cases);
(l) toy furniture or toy, luminaires and lighting fittings (heading 9503), billiard tables or other
furniture specially constructed for games (heading 9504), furniture for conjuring tricks or
decorations (other than lightings strings) such as Chinese lanterns (heading 9505) or.
(m) monopods, bipods, tripods and similar articles (heading 9620).
2. The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those
headings only if they are designed for placing on the floor or ground.
The following are, however, to be classified in the above-mentioned headings even if they are
designed to be hung, to be fixed to the wall or to stand one on the other:
(a) Cupboards, bookcases, other shelved furniture (including single shelves
presented with supports for fixing them to the wall) and unit furniture;
(b) seats and beds.
3. (A) In headings 9401 to 9403 references to parts of goods do not include references to sheets or
slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors),
marble or other stone or of any other material referred to in Chapter 68 or 69.

(B) Goods described in heading 9404, presented separately, are not to be classified in heading
9401, 9402 or 9403 as parts of goods.
4. For the purposes of heading 9406, the expression ―prefabricated buildings‖ means buildings which
are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing
or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.
Prefabricated buildings include "modular building units" of steel, normally presented in the size and
shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular
building units are normally designed to be assembled together to form permanent buildings.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
9401 SEATS (OTHER THAN THOSE OF HEADING 9402),
WHETHER OR NOT CONVERTIBLE INTO BEDS,
AND PARTS THEREOF
9401 10 00 - Seats of a kind used for aircraft u 25% -
9401 20 00 - Seats of a kind used for motor vehicles u 25% -
- Swivel seats and variable height adjustment:
9401 31 00 -- Of wood u 25% -
9401 39 00 -- Other u 25% -
- Seats other than garden seats or camping
equipment, convertible into beds:
9401 41 00 -- Of wood u 25% -
9401 49 00 -- Other u 25% -
- Seats of cane, osier, bamboo or similar
materials:
9401 52 00 -- Of bamboo u 25% -
9401 53 00 -- Of rattan u 25% -
9401 59 00 -- Other u 25% -
- Other seats, with wooden frames :
9401 61 00 -- Upholstered u 25% -
9401 69 00 -- Other u 25% -
- Other seats, with metal frames :
9401 71 00 -- Upholstered u 25% -
9401 79 00 -- Other u 25% -
9401 80 00 - Other seats u 25% -
- Parts:
9401 91 00 -- Of wood kg. 25% -
9401 99 00 -- Other kg. 25% -
9402 MEDICAL, SURGICAL, DENTAL OR VETERINARY
FURNITURE (FOR EXAMPLE, OPERATING TABLES,
EXAMINATION TABLES, HOSPITAL BEDS WITH
MECHANICAL FITTINGS, DENTISTS' CHAIRS);
BARBERS' CHAIRS AND SIMILAR CHAIRS, HAVING
ROTATING AS WELL AS BOTH RECLINING AND
ELEVATING MOVEMENTS; PARTS OF THE FOREGOING
ARTICLES
9402 10 - Dentists', barbers' or similar chairs and parts
thereof :
9402 10 10 --- Dentists' chairs and parts thereof u 10% -
9402 10 90 --- Other u 10% -
9402 90 - Other :
9402 90 10 --- Hospital beds with mechanical fittings u 10% -
9402 90 20 --- Parts u 10% -
9402 90 90 --- Other u 10% -
9403 OTHER FURNITURE AND PARTS THEREOF
9403 10 - Metal furniture of a kind used in offices :
9403 10 10 --- Of steel kg. 25% -
9403 10 90 --- Other kg. 25% -
9403 20 - Other metal furniture :
9403 20 10 --- Of steel kg. 25% -
9403 20 90 --- Other kg. 25% -
9403 30 - Wooden furniture of a kind used in offices :
9403 30 10 --- Cabinetware kg. 25% -
9403 30 90 --- Other kg. 25% -
9403 40 00 - Wooden furniture of a kind used in the kitchen u 25% -
9403 50 - Wooden furniture of a kind used in the bed room :
9403 50 10 --- Bed stead u 25% -
9403 50 90 --- Other u 25% -
9403 60 00 - Other wooden furniture u 25% -
9403 70 00 - Furniture of plastics kg. 25% -
- Furniture of other materials, including cane, osier,
bamboo or similar materials :
9403 82 00 -- Of bamboo u 25% -
9403 83 00 -- Of rattan u 25% -
9403 89 00 -- Other u 25% -
- Parts:
9403 91 00 -- Of wood kg. 25% -
9403 99 00 -- Other kg. 25% -
9404 MATTRESS SUPPORTS; ARTICLES OF BEDDING AND

SIMILAR FURNISHING (FOR EXAMPLE, MATTRESSES,
QUILTS, EIDERDOWNS, CUSHIONS, POUFFES AND
PILLOWS) FITTED WITH SPRINGS OR STUFFED OR
INTERNALLY FITTED WITH ANY MATERIAL OR OF
CELLULAR RUBBER OR PLASTICS, WHETHER OR NOT
COVERED
9404 10 00 - Mattress supports kg. 25% -
- Mattresses :
9404 21 -- Of cellular rubber or plastics, whether or not
covered :
9404 21 10 --- Of rubber u 25% -
9404 21 90 --- Of plastic u 25% -
9404 29 -- Of other materials :
9404 29 10 --- Spring interior u 25% -
9404 29 20 --- Of Rubberised coir with or without combination of u 25% -
other materials, whether or not with metallicsprings.
9404 29 90 --- other u 25% -
9404 30 - Sleeping bags :
9404 30 10 --- Filled with feathers or down u 25% -
9404 30 90 --- Other u 25% -
9404 40 - Quilts, bedspreads, eiderdowns and duvets

(comforters):
9404 40 10 --- Quilts u 25% -
9404 40 20 --- Bedspreads u 25% -
9404 40 30 --- Eiderdowns u 25% -
9404 40 40 --- Duvets (comforters) u 25% -
9404 90 00 - Other kg. 25% -
9405 LUMINAIRES AND LIGHTING FITTINGS INCLUDING

SEARCHLIGHTS AND SPOTLIGHTS AND PARTS THEREOF,
NOT ELSEWHERE SPECIFIED OR INCLUDED;
ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND
THE LIKE, HAVING A PERMANENTLY FIXED LIGHT
SOURCE, AND PARTS THEREOF NOT ELSEWHERE
- Chandeliers and other electric ceiling or wall
lighting fittings, excluding those of a kind used for
lighting public open spaces or thoroughfares:
9405 11 00 -- Designed for use solely with light-emitting diode u 25% -

(LED) light sources
9405 19 00 -- Other u 25% -
- Electric table, desk, bedside or floor-standing
luminaires:
(LED) light sources
9405 29 00 -- Other u 25% -
- Lighting strings of a kind used for Christmas trees:

(LED) light sources
9405 39 00 -- Other u 25% -
- Other electric luminaires and lighting fittings:
9405 41 00 -- Photovoltaic, designed for use solely with light- u 25% -

emitting diode (LED) light sources
9405 42 00 -- Other, designed for use solely with light-emitting u 25% -

diode (LED) light sources
9405 49 00 -- Other u 25% -
9405 50 00 - Non-electrical luminaires and lighting fittings u 25% -
- Illuminated signs, illuminated name-plates and the

like:
(LED) light sources
9405 69 00 -- Other u 25% -
- Parts:
9405 91 00 -- Of glass kg. 25% -
9405 92 00 -- Of plastics kg. 25% -
9405 99 00 -- Other kg. 25% -
9406 PREFABRICATED BUILDINGS

9406 10 - Of wood:
9406 10 10 --- Green-houses u 10% -
9406 10 20 --- For cold storage u 10% -
9406 10 30 --- Silos for storing ensilage u 10% -
9406 10 90 --- Other u 10% -
9406 20 00 - Modular building units, of steel u 10% -
9406 90 - Other:
9406 90 10 --- Green-houses u 10% -
9406 90 20 --- For cold storage u 10% -
9406 90 30 --- Silos for storing ensilage u 10% -
9406 90 90 --- Other u 10% -
CHAPTER 95
Toys, games and sports requisites; parts and accessories thereof
NOTES :
(a) Candles (heading 3406);

(b) fireworks or other pyrotechnic articles of heading 3604;
(c) yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into
fishing lines, of Chapter 39, heading 4206 or Section XI;
(d) sports bags or other containers of heading 4202, 4303 or 4304;
(e) fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel
of textiles, of Chapter 61or 62, whether or not incorporating incidentally protective components
such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer
goalkeeper jerseys);
(f) textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;
(g) sports footwear (other than skating boots with ice or roller skates attached) of Chapter
64, or sports headgear of Chapter 65;
(h) walking-sticks, whips, riding-crops or the like (heading 6602), or parts thereof (heading
6603);
(ij) unmounted glass eyes for dolls or other toys, of heading 7018;
(k) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or
(l) bells, gongs or the like of heading 8306;
(m) pumps for liquids (heading 8413), filtering or purifying machinery and apparatus for
liquids or gases (heading 8421), electric motors (heading 8501), electric transformers (heading
8504), discs, tapes, solid-state non-volatile storage devices, ―smart cards‖ and other media for the
recording of sound or of other phenomena, whether or not recorded (heading 8523), radio remote
control apparatus (heading 8526) or cordless infrared remote control devices (heading 8543);
(n) sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;
(o) children‘s bicycles (heading 8712);
(p) unmanned aircraft (heading 8806);
(q) sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter
44 for such articles made of wood);
(r) spectacles, goggles or the like, for sports or outdoor games (heading 9004);
(s) decoy calls or whistles (heading 9208);
(t) arms or other articles of Chapter 93;
(u) Lighting strings of all kinds (heading 9405);

(v) monopods, bipods, tripods and similar articles (heading 9620);
(w) racket strings, tents or other camping goods, or gloves, mittens and mitts (Classified
according to the constituent material); or
(x) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel,
bed linen, table lines, toilet linen, kitchen linen and similar articles having a utilitarian function
(classified according to their constituent material).
2. This Chapter includes articles in which natural or cultured pearls, precious or semi-precious
stones (natural, synthetic or reconstructed ), precious metal or metal clad with precious metal
constitute only minor constituents.
3. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally
with articles of this Chapter are to be classified with those articles.
4. Subject to the provisions of Note 1, heading 9503 applies, inter alia, to articles of this heading
combined with one or more items, which cannot be considered as sets under the terms of rule 3 (b) of
the General rules for Interpretation of this schedule, and which, if presented separately, would be
classified in other headings, provided the articles are put up together for retail sale and the combina-
tions have the essential character of toys.
5. Heading 9503 does not cover articles which, on account of their design, shape or constituent
material, are identifiable as intended exclusively for animals, for example, ―pet toys‖
(classification in their own appro-priate heading).
6. For the purposes of heading 9508:
(a) The expression ―amusement park rides‖ means a device or combination of devices or
equipment that carry, convey, or direct a person or persons over or through a fixed or
restricted course, including watercourses, or within a defined area for the primary purposes of
amusement or entertainment. Such rides may be combined within an amusement park, theme
park, water park or fairground. These amusement park rides do not include equipment of a
kind commonly installed in residences or playgrounds;
(b) The expression ―water park amusements‖ means a device or combination of devices or
equipment that are characterised by a defined area involving water, with no purposes built
path. Water park amusements only include equipment designed specifically for water parks;
and
(c) The expression ―fairground amusements‖ means games of chance, strength or skill, which
commonly employ an operator or attendant and may be installed in permanent buildings or
independent concession stalls. Fairground amusements do not include equipment of heading
9504.
This heading does not include equipment more specifically classified elsewhere in the Nomenclature.
SUB-HEADING NOTE
Sub-heading 9504 50 covers :

(a) Video game consoles from which the image is reproduced on television receiver, a monitor or other
external screen or surface; or
(b) Video game machines having a self-contained video screen, whether or not portable.
This sub-heading does not cover video game consoles or machines operated by coins, banknotes, bank
cards, tokens or by any other means of payment (sub-heading 9504 30).
Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
9501 OMITTED
9502 OMITTED
9503 TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR

WHEELED TOYS; DOLLS' CARRIAGES; DOLLS; OTHER
TOYS; REDUCED-SIZE ("SCALE") MODELS AND
SIMILAR RECREATIONAL MODELS, WORKING OR NOT;
PUZZLES OF ALLKINDS
9503 00 - Tricycles, scooters, pedal cars and similar
wheeled toys; dolls' carriages; dolls; other
toys; reduced-size (“scale”) models and
similar recreational models, working or not;
puzzles of all kinds:
9503 00 10 --- Of wood u 60% -
9503 00 20 --- Of metal u 60% -
9503 00 30 --- Of plastics u 60% -
9503 00 90 --- Other u 60% -
9504 VIDEO GAME CONSOLES AND MACHINES, TABLE OR

PARLOUR GAMES, INCLUDING PINTABLES,
BILLIARDS, SPECIAL TABLES FOR CASINO GAMES
AND AUTOMATIC BOWLING EQUIPMENT,
AMUSEMENT MACHINES OPERATED BY COINS, BANK
NOTES, BANK CARDS, TOKENS OR BY ANY OTHER
MEANS OF PAYMENT
9504 20 00 - Articles and accessories for billiards of all kinds u 20% -
9504 30 00 - Other games, operated by coins, banknotes, bank u 20% -
cards, tokens or by any other means of payment,
other than automatic bowling alley equipment
9504 40 00 - Playing cards u 20% -
9504 50 00 - Video game consoles and machines, other than u 20% -
those of sub-heading 9504 30
9504 90 - Other :
9504 90 10 --- Chess set, all types u 20% -
9504 90 20 --- Carrom board, with or without coins and strikers u 20% -
9504 90 90 --- Other u 20% -
9505 F ESTIVE , CARNIVAL OR OTHER ENTERTAINMENT

ARTICLES, INCLUDING CONJURING TRICKS AND NOVELTY
JOKES
9505 10 00 - Articles for Christmas festivities kg. 20% -
9505 90 - Other :
9505 90 10 --- Magical equipments kg. 20% -
9505 90 90 --- Other kg. 20% -
9506 ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL

EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS
(INCLUDING TABLE-TENNIS) OR OUT-DOOR GAMES,
NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS
CHAPTER; SWIMMING POOLS AND PADDLING POOLS
- Snow-skis and other snow-ski equipment :
9506 11 00 -- Skis u 20% -
9506 12 00 -- Ski-fastenings (ski-bindings) kg. 20% -
9506 19 00 -- Other kg. 20% -
- Water-skis, surf-boards, sailboards and other
water-sport equipment :
9506 21 00 -- Sailboards u 20% -
9506 29 00 -- Other u 20% -
- Golf clubs and other golf equipment :
9506 31 00 -- Clubs, complete u 20% -
9506 32 00 -- Balls u 20% -
9506 39 00 -- Other kg. 20% -
9506 40 00 - Articles and equipment for table-tennis u 20% -
- Tennis, badminton or similar rackets, whether or
not strung :
9506 51 00 -- Lawn-tennis rackets, whether or not strung u 20% -
9506 59 -- Other :
9506 59 10 --- Squash or racketball badminton rackets, u 20% -
whether or not strung
9506 59 90 --- Other u 20% -
- Balls, other than golf balls and table-tennis balls :
9506 61 00 -- Lawn-tennis balls u 20% -
9506 62 -- Inflatable :
9506 62 10 --- Football u 20% -
9506 62 20 --- Volley ball u 20%-
9506 62 30 --- Basket ball u 20% -
9506 62 90 --- Other u 20% -
9506 69 -- Other :
9506 69 10 --- Hockey ball u 20% -
9506 69 20 --- Cricket ball u 20% -
9506 69 30 --- Golf ball u 20% -
9506 69 40 --- Rugby ball u 20% -
9506 69 90 --- Other u 20% -
9506 70 00 - Ice skates and roller skates, including skating u 20% -
boots with skates attached
- Other :
9506 91 -- Articles and equipment for general physical exercise,
gymnastics or athletics :
9506 91 10 --- Boxing equipment kg. 20% -
9506 91 90 --- Other kg. 20% -
9506 99 -- Other :
9506 99 10 --- Badminton shuttle cocks u 20% -
9506 99 20 --- Leg pads and bats for cricket u 20% -
9506 99 30 --- Shoulder pads for football u 20% -
9506 99 40 --- Hockey sticks and blades u 20% -
9506 99 50 --- Polo sticks including blades, shafts and heads u 20% -
9506 99 60 --- Sports net u 20% -
(1) (2) (3) (4) (5)

9506 99 70 --- Tennis and badminton racket pressures u 20% -
9506 99 80 --- Shin-guards and elbow or shoulders pads u 20% -
excluding those for football; waist, thigh and
hip protective equipment
9506 99 90 --- Other u 20% -
9507 FISHING RODS, FISH-HOOKS AND OTHER LINE FISHING

TACKLE; FISH LANDING NETS, BUTTERFLY NETS AND
SIMILAR NETS; DECOY ―BIRDS‖ (OTHER THAN THOSE OF
HEADING 9208 OR 9705) AND SIMILAR HUNTING OR
SHOOTING REQUISITES
9507 10 00 - Fishing rods u 20% -
9507 20 00 - Fish-hooks, whether or not snelled kg. 20% -
9507 30 00 - Fishing reels u 20% -
9507 90 - Other :
9507 90 10 --- Fish landing and butterfly nets u 20% -
9507 90 90 --- Other u 20% -
9508 TRAVELLING CIRCUSES AND TRAVELLING

MENAGERIES; AMUSEMENT PARK RIDES AND WATER
PARK AMUSEMENTS; FAIRGROUND AMUSEMENTS,
INCLUDING SHOOTING GALLERIES; TRAVELLING
THEATRES
9508 10 00 - Travelling circuses and travelling menageries kg. 20% -
- Amusement park rides and water park amusements:
9508 21 00 - - Roller coasters u 20% -
9508 22 00 -- Carousels, swings and roundabouts u 20% -
9508 23 00 -- Dodge‘em cars u 20% -
9508 24 00 - -- Motion simulators and moving theatres u 20% -
9508 25 00 - -- Water rides u 20% -
9508 26 00 - -- Water park amusements u 20% -
9508 29 00 - -- Other u 20% -
9508 30 00 - - Fairground amusements u 20% -
9508 40 00 - - Travelling theatres u 20% -

CHAPTER 96
Miscellaneous manufactured articles
NOTES :
(a) pencils for cosmetic or toilet uses (Chapter 33);
(b) articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);
(c) imitation Jewellery (heading 7117);
(d) parts of general use, as defined in Note 2 of Section XV, of base metal (Section XV), or
(e) cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding
materials; heading 9601 or 9602 applies, however, to separately presented handles or other parts
of such articles;
(f) articles of Chapter 90, for example, spectacle frames (heading 9003), mathematical
drawing pens (heading 9017), brushes of a kind specialised for use in dentistry or for medical,
surgical or veterinary purposes (heading 9018);
(g) articles of Chapter 91 (for example, clock or watch cases);
(h) musical instruments or parts or accessories thereof (Chapter 92);
(ij) articles of Chapter 93 (arms and parts thereof);
(k) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);
(l) articles of Chapter 95 (toys, games, sports requisites);
(m) works of art, collectors' pieces or antiques (Chapter 97).
2. In heading 9602, the expression "vegetable or mineral carving material" means :
(a) hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving
(for example, corozo and dom);
(b) amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral
substitutes for jet.
3. In heading 9603, the expression "prepared knots and tufts for broom or brush making" applies
only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready
for incorporation without division in brooms or brushes, or which require only such further minor
processes as trimming to shap at the top, to render them ready for such incorporation.
4. Articles of this Chapter, other than those of headings 9601 to 9606 or 9615, remain classified
in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious
metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or
reconstructed). However, headings 9601 to 9606 and 9615 include articles in which natural or cultured
pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal
clad with precious metal constitute only minor constituents.

Standard Prefer-
ential
Areas
(1) (2) (3) (4P) (5)
9601 WORKED IVORY, BONE, TORTOISE-SHELL, HORN,
ANTLERS, CORAL, MOTHER-OF-PEARL AND OTHER
ANIMAL CARVING MATERIAL, AND ARTICLES OF
THESE MATERIALS (INCLUDING ARTICLES OBTAINED
BY MOULDING)
9601 10 00 - Worked ivory and articles of ivory kg. 10% -
9601 90 - Other :
9601 90 10 --- Worked tortoise-shell and articles thereof kg. 10% -
9601 90 20 --- Worked mother-of-pearl and articles thereof kg. 10% -
9601 90 30 --- Worked bone (excluding whale bone) and kg. 10% -
articles thereof
9601 90 40 --- Worked horn, coral and other animal carving kg. 10% -
material and articles thereof
9601 90 90 --- Other kg. 10% -
9602 W O RK ED V EG E TAB L E O R M IN ER A L C ARVI N G

MATERIAL AND ARTICLES OF THESE MATERIALS
MOULDED OR CARVED ARTICLES OF WAX, OF STEARIN,
OF NATURAL GUMS OR NATURAL RESINS OR OF
MODELLING PASTES , AND OTHER MOULDED OR
CARVED ARTICLES, NOT ELSEWHERE SPECIFIED OR
INCLUDED; WORKED, UNHARDENED GELATIN (EXCEPT
GELATIN OF HEADING 3503) AND ARTICLES OF
UNHARDENED GELATIN
9602 00 - Worked vegetable or mineral carving material
and articles of these materials moulded or carved
articles of wax, of stearin, of natural gums or
natural resins or of modelling pastes, and other
moulded or carved articles, not elsewhere
specified or included; worked, unhardened
gelatin (except gelatin of heading 3503) and
articles of unhardened gelatin:
9602 00 10 --- Worked vegetable carving material and articles kg. 10% -
thereof
9602 00 20 --- Moulded or carved articles of wax, stearin, kg. 10% -
natural gums and resins and other moulded or
carved articles
9602 00 30 --- Gelatin capsules, empty kg. 10% -
9602 00 40 --- Other articles of unhardened gelatin kg. 10% -
9602 00 90 --- Other kg. 10% -
(1) (2) (3) (4P) (5)
9603 BROOMS, BRUSHES (INCLUDING BRUSHES CONSTITUTING

PARTS OF MACHINES, APPLIANCES OR VEHICLES), HAND-
OPERATED MECHANICAL FLOOR SWEEPERS , NOT
MOTORISED, MOPS AND FEATHER DUSTERS; PREPARED
KNOTS AND TUFTS FOR BROOM OR BRUSH MAKING; PAINT
PADS AND ROLLERS; SQUEEGEES (OTHER THAN ROLLER
SQUEEGEES)
9603 10 00 - Brooms and brushes, consisting of twigs or u 20% -
other vegetable materials, bound together,
with or without handles
- Tooth brushes, shaving brushes, hair brushes, nail
brushes, eyelash brushes and other toilet brushes
for use on the person, including such brushes
constituting parts of appliances :
9603 21 00 -- Tooth brushes including dental-plate brushes u 20% -
9603 29 00 -- Other u 20% -
9603 30 - Artists' brushes, writing brushes and similar brushes
for the application of cosmetics :
9603 30 10 --- Artist brushes u 20% -
9603 30 20 --- Brushes for the application of cosmetics u 20% -
9603 30 90 --- Other u 20% -
9603 40 - Paint, distemper, varnish or similar brushes (other
than brushes of sub-heading 9603 30); paint pads
and rollers :
9603 40 10 --- Paint, distemper, varnish or similar brushes u 20% -
(other than brushes of sub-heading 9603 30);
9603 40 20 --- Paint pads and rollers u 20% -
9603 50 00 - Other brushes constituting parts of machines, u 20% -
appliances or vehicles
9603 90 00 - Other u 20% -
9604 00 00 HAND SIEVES AND HAND RIDDLES u 20% -
9605 TRAVEL SETS FOR PERSONAL TOILET, SEWING OR

SHOE OR CLOTHES CLEANING
9605 00 - Travel sets for personal toilet, sewing or
shoe or clothes cleaning :
9605 00 10 --- For personal toilet u 10% -
9605 00 90 --- Other u 10% -
9606 BUTTONS, PRESS-FASTENERS, SNAP-FASTENERS AND

PRESS-STUDS, BUTTON MOULDS AND OTHER PARTS OF
THESE ARTICLES; BUTTON BLANKS
(1) (2) (3) (4P) (5)

9606 10 - Press-fasteners, snap-fasteners and press-studs
and parts thereof :
9606 10 10 --- Press-fasteners, snap-fasteners and press-studs kg. 10% -
9606 10 20 --- Parts kg. 10% -
- Buttons :
9606 21 00 -- Of plastics, not covered with textile material kg. 10% -
9606 22 00 -- Of base metals, not covered with textile kg. 10% -
material
9606 29 -- Other :
9606 29 10 --- Button of coconut shell or wood kg. 10% -
9606 29 90 --- Other kg. 10% -
9606 30 - Button moulds and other parts of buttons;
button blanks :
9606 30 10 --- Button blanks kg. 10% -
9606 30 90 --- Other kg. 10% -
9607 SLIDE FASTENERS AND PARTS THEREOF

- Slide fasteners :
9607 11 -- Fitted with chain scoops of base metal :
9607 11 10 --- Zip fasteners kg. 10% -
9607 11 90 --- Other kg. 10% -
9607 19 -- Other :
9607 19 10 --- Zip fasteners kg. 10% -
9607 19 90 --- Other kg. 10% -
9607 20 00 - Parts kg. 10% -
9608 BALL POINT PENS; FELT TIPPED AND OTHER POROUS-

TIPPED PENS AND MARKERS ; FOUNTAIN PENS ;
STYLOGRAPH PENS AND OTHER PENS; DUPLICATING
STYLOS; PROPELLING OR SLIDING PENCILS; PEN
HOLDERS, PENCIL HOLDERS AND SIMILAR HOLDERS;
PARTS (INCLUDING CAPS AND CLIPS) OF THE FOREGOING
ARTICLES, OTHER THAN THOSE OF HEADING 9609
9608 10 - Ball point pens :
--- With liquid ink (for rolling ball pen):
9608 10 11 ---- High value ball point pens u 10% -
(US $ 100 and above c.i.f. per unit)
9608 10 12 ---- Ball point pens with body or cap of precious metal or u 10% -
rolled precious metal
9608 10 19 ---- Other u 10%
--- Other:
9608 10 91 ---- High value ball point pens u 10% -
9608 10 92 ---- Ball point pens with body or cap of precious metal u 10% -
or rolled precious metal
(1) (2) (3) (4P) (5)

9608 10 99 ---- Other u 10% -
9608 20 00 - Felt tipped and other porous-tipped pens and u 10% -
markers
9608 30 - Fountain pens, stylograph pens and other pens:
--- Fountain pens
9608 30 11 ---- High value fountain pens (US $ 100 and above u 10% -
c.i.f. per unit)
9608 30 12 ---- With body or cap of precious metal or rolled precious u 10% -
metal
9608 30 19 ---- Other u 10% -
--- Stylograph pens :
9608 30 21 ---- High value pens u 10% -
9608 30 22 ---- With body or cap of precious metal or rolled u 10% -
precious metal
9608 30 29 ---- Other u 10% -
--- Other :
9608 30 91 ---- High value pens u 10% -
9608 30 92 ---- With body or cap of precious metal or rolled precious u 10% -
metal
9608 30 99 ---- Other u 10% -
9608 40 00 - Propelling or sliding pencils u 10% -
9608 50 00 - Sets of articles from two or more of the u 10% -
foregoing sub-headings
9608 60 - Refills for ball point pens, comprising the ball
point and ink-reservoir :
9608 60 10 --- With liquid ink (for rolling ball-pen) u 10% -
9608 60 90 --- Other u 10% -
- Other :
9608 91 -- Pen nibs and nib points :
9608 91 10 --- Nib points for pen u 10% -
9608 91 20 --- Nibs of wool felt or plastics for use in the u 10% -
manufacture of porous tip pen or markers
9608 91 30 --- Other pen nibs u 10% -
--- Other :
9608 91 91 ---- Of metal u 10% -
9608 91 99 ---- Other u 10% -
9608 99 -- Other :
9608 99 10 --- Pen holders, pencil holders and similar holders kg. 10% -
9608 99 90 --- Other kg. 10% -
(1) (2) (3) (4P) (5)

9609 PENCILS (OTHER THAN PENCILS OF HEADING 9608 ),
CRAYONS , PENCIL LEADS , PASTELS , DRAWING
CHARCOALS, WRITING OR DRAWING CHALKS AND
TAILORS' CHALKS
9609 10 00 - Pencils and crayons, with leads encased in a kg. 10% -
sheath
9609 90 - Other :
9609 90 10 --- Slate pencils kg. 10% -
9609 90 20 --- Other pencils kg. 10% -
9609 90 30 --- Pastels, drawing charcoals and writing or kg. 10% -
drawing chalks and tailors chalks
9609 90 90 --- Other kg. 10% -
9610 00 00 SLATES AND BOARDS, WITH WRITING OR DRAWING kg. 10% -

SURFACES, WHETHER OR NOT FRAMED
9611 00 00 DATE, SEALING OR NUMBERING STAMPS, AND THE LIKE kg. 20% -
(INCLUDING DEVICES FOR PRINTING OR EMBOSSING
LABELS), DESIGNED FOR OPERATING IN THE HAND;
HAND-OPERATED COMPOSING STICKS AND HAND
PRINTING SETS INCORPORATING SUCH COMPOSING
STICKS
9612 TYPEWRITER OR SIMILAR RIBBONS, INKED OR
OTHERWISE PREPARED FOR GIVING IMPRESSIONS,
WHETHER OR NOT ON SPOOLS OR IN CARTRIDGES; INK-
PADS, WHETHER OR NOT INKED, WITH OR WITHOUT
BOXES
9612 10 - Ribbons :
9612 10 10 --- Computer printer ribbon u 10% -
9612 10 20 --- Ribbon for typewriters, other than electronic u 10% -
and similar machines
9612 10 30 --- Ribbon for electronic typewriter u 10% -
9612 10 90 --- Other u 10% -
9612 20 00 - Ink-pads u 10% -
9613 CIGARETTE LIGHTERS AND OTHER LIGHTERS, WHETHER

OR NOT MECHANICAL OR ELECTRICAL, AND PARTS
THEREOF OTHER THAN FLINTS AND WICKS
9613 10 00 - Pocket lighters, gas fuelled, non-refillable u 20% -
9613 20 00 - Pocket lighters, gas fuelled, refillable u 20% -
9613 80 - Other lighters :
9613 80 10 --- Electronic u 20% -
9613 80 90 --- Other u 20% -
(1) (2) (3) (4P) (5)

9613 90 00 - Parts u 20% -
9614 00 00 SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR U 10% -

OR CIGARETTE HOLDERS AND PARTS THEREOF
9615 COMBS, HAIR-SLIDES AND THE LIKE, HAIRPINS, CURLING

PINS, CURLING GRIPS, HAIR-CURLERS AND THE LIKE,
OTHER THAN THOSE OF HEADING 8516, AND PARTS
THEREOF
- Combs, hair-slides and the like:
9615 11 00 -- Of hard rubber or plastics kg. 20% -
9615 19 00 -- Other kg. 20% -
9615 90 00 - Other kg. 20% -
9616 SCENT SPRAYS AND SIMILAR TOILET SPRAYS, AND

MOUNTS AND HEADS THEREFOR; POWDER-PUFFS AND
PADS FOR THE APPLICATION OF COSMETICS OR TOILET
PREPARATIONS
9616 10 - Scent sprays and similar toilet sprays, and mounts
and heads therefor :
9616 10 10 --- Scent sprays and similar toilet sprays kg. 20% -
9616 10 20 --- Mounts and heads kg. 20% -
9616 20 00 - Powder-puffs and pads for the application of kg. 20% -
cosmetics or toilet preparations
9617 VACUUM FLASKS AND OTHER VACUUM VESSELS,

COMPLETE; PARTS THEREOF OTHER THAN GLASS
INNERS
9617 00 - Vacuum flasks and other vacuum vessels, complete;
parts thereof other than glass inners:
--- Vacuum flasks and other vacuum vessels, complete:
9617 00 11 ---- Vacuum flasks having a capacity not exceeding 0.75 l kg. 20% -
9617 00 12 ---- Vacuum flasks having a capacity exceeding 0.75 l kg. 20% -
9617 00 13 ---- Casserol and other vacuum containers kg. 20% -
9617 00 19 ---- Other kg. 20% -
9617 00 90 --- Parts (other than glass inners) kg. 20% -
9618 00 00 TAILORS' DUMMIES AND OTHER LAY FIGURES; kg. 10% -

AUTOMATA AND OTHER ANIMATED DISPLAYS, USED FOR
SHOP WINDOW DRESSING
(1) (2) (3) (4P) (5)

SANITARY TOWELS (PADS) AND TAMPONS, NAPKINS
9619 (DIAPERS), NAPKIN LINERS AND SIMILAR ARTICLES,OF
ANY MATERIAL
9619 00 - Sanitary towels (pads) and tampons, napkins
(diapers), napkin liners and similar articles, of any
material:
9619 00 10 --- Sanitary towels (pads) or sanitary napkins kg. 10% -
9619 00 20 --- Tampons kg. 10% -
9619 00 30 --- Napkins and napkin liners for babies kg. 10% -
9619 00 40 --- Clinical diapers kg. 10% -
9619 00 90 --- Other kg. 10% -
9620 00 00 - MONOPODS, BIPODS, TRIPODS AND SIMILAR ARTICLES u 10% -

SECTION-XXI CHAPTER-97
SECTION XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
NOTES:
(a) unused postage or revenue stamps, postal stationery (stamped paper) or the like of heading
4907;
(b) theatrical scenery, studio back-cloths and the like, of painted canvas (heading 5907)
except if they may be classified in heading 9706; or
(c) pearls, natural or cultured, or precious or semi-precious stones (headings 7101 to 7103).
2. Heading 9701 does not apply to mosaics that are mass-produced reproductions, casts or works of
conventional craftsmanship of a commercial character, even if these articles are designed or created by
artists.
3. For the purposes of heading 9702, the expression ―original engravings, prints and lithographs"
means impressions produced directly, in black and white, or in colour, of one or of several plates
wholly executed by hand by the artist, irrespective of the process or of the material employed by him,
but not including any mechanical or photomechanical process.
4. Heading 9703 does not apply to mass-produced reproductions or works of conventional
craftsmanship of a commercial character, even if these articles are designed or created by artists.
5. (A) Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter
and not in any other Chapter of this Schedule.
(B) Heading 9706 does not apply to articles of the preceding headings of this Chapter.
6. Frames around paintings, drawings, pastels, collages or similarly decorative plaques,
engravings, prints or lithographs are to be classified with those articles, provided they are of a kind
and of a value normal to those articles. Frames which are not of kind or of a value normal to the
articles referred to in this Note are to be classified separately.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
9701 PAINTINGS, DRAWINGS AND PASTELS, EXECUTED
ENTIRELY BY HAND, OTHER THAN DRAWINGS OF
HEADING 4906 AND OTHER THAN HAND-PAINTED OR
HAND-DECORATED MANUFACTURED ARTICLES;
COLLAGES, MOSAICS AND SIMILAR DECORATIVE
PLAQUES
- Of an age exceeding 100 years:
9701 21 00 -- Paintings, drawings and pastels u 10% -
9701 22 00 -- Mosaics u 10% -
9701 29 00 -- Other u 10% -
- Other:
9701 91 00 -- Paintings, drawings and pastels u 10% -
9701 92 00 -- Mosaics u 10% -
9701 99 00 -- Other u 10% -
9702 ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS

9702 10 00 - Of an age exceeding 100 years u 10% -
9702 90 00 - Other u 10% -
9703 O RIGINAL SCULPTURES AND STATUARY, IN ANY
MATERIAL
9703 10 - Of an age exceeding 100 years:
9703 10 10 --- Of metal u 10% -
9703 10 20 --- Of stone u 10% -
9703 10 90 --- Other u 10% -
9703 90 - Other:
9703 90 10 --- Of metal u 10% -
9703 90 20 --- Of stone u 10% -
9703 90 90 --- Other u 10% -
9704 POSTAGE OR REVENUE STAMPS, STAMP-POST
MARKS, FIRST-DAY COVERS, POSTAL STATIONERY
(STAMPED PAPER), AND THE LIKE, USED OR UNUSED,
OTHER THAN THOSE OF HEADING 4907
9704 00 - Postage or revenue stamps, stamp-post marks,
first-day covers, postal stationery (stamped
paper), and the like, used or unused, other than
those of heading 4907 :
9704 00 10 --- Used postal stamp kg. Free -
9704 00 20 --- Used or unused first-day covers for philatelists kg. Free -
9704 00 90 --- Other kg. Free -
9705 COLLECTIONS AND COLLECTORS’ PIECES OF

ARCHAEOLOGICAL, ETHNOGRAPHIC, HISTORICAL,
ZOOLOGICAL, BOTANICAL, MINERALOGICAL,
ANATOMICAL, PALEONTOLOGICAL, OR NUMISMATIC
INTEREST
9705 10 00 - Collections and collectors' pieces of archaeological, u 10% -

ethnographic or historical interest
- Collections and collectors' pieces of zoological,
botanical, mineralogical, anatomical or
paleontological interest:
9705 21 00 -- Human specimens and parts thereof u 10% -
9705 22 00 -- Extinct or endangered species and parts thereof u 10% -
9705 29 00 -- Other u 10% -
- Collections and collectors' pieces of numismatic
interest:
9705 31 00 -- Of an age exceeding 100 years u 10% -
9705 39 00 -- Other u 10% -
9706 ANTIQUES OF AN AGE EXCEEDING 100 YEARS
9706 10 00 -- Of an age exceeding 250 years u 10% -

9706 90 00 -- Other u 10% -
CHAPTER 98
Project imports; laboratory chemicals; passengers' baggage,

personal importations by air or post; ship stores
NOTES :
1. This Chapter is to be taken to apply to all goods which satisfy the conditions prescribed
therein, even though they may be covered by a more specific heading elsewhere in this Schedule.
2. Heading 9801 is to be taken to apply to all goods which are imported in accordance with the
regulations made under section 157 of the Customs Act, 1962 (52 of 1962) and expressions used in this
heading shall have the meaning assigned to them in the said regulations.
3. Heading 9802 covers all chemicals, organic or inorganic, whether or not chemically defined,
imported in packings not exceeding 500 gms or 500 millilitres and which can be identified with reference
to the purity, markings or other features to show them to be meant for use solely as laboratory chemicals.
4. Headings 9803 and 9804 are taken not to apply to :
(a) motor vehicles;
(b) alcoholic beverages; and
(c) tobacco and manufactured products thereof.
5. Heading 9803 is to be taken not to apply to articles imported by a passenger or a member of a
crew under an import licence or a Customs Clearance Permit either for his own use or on behalf of
others.
6. Heading 9804 is to be taken not to apply to articles imported under an import licence or a
Customs Clearance Permit.
7. Heading 9804 is to be taken not to apply to printed books.

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
9801 ALL ITEMS OF MACHINERY INCLUDING PRIME

MOVERS, INSTRUMENTS, APPARATUS AND APPLIANCES,
CONTROL GEAR AND TRANSMISSION EQUIPMENT,
AUXILIARY EQUIPMENT (INCLUDING THOSE REQUIRED
FOR RESEARCH AND DEVELOPMENT PURPOSES,
TESTING AND QUALITY CONTROL), AS WELL AS ALL
COMPONENTS (WHETHER FINISHED OR NOT) OR RAW
MATERIALS FOR THE MANUFACTURE OF THE
AFORESAID ITEMS AND THEIR COMPONENTS, REQUIRED
FOR THE INITIAL SETTING UP OF A UNIT, OR THE
(1) (2) (3) (4) (5)

SUBSTANTIAL EXPANSION OF AN EXISTING UNIT, OF A
SPECIFIED :
(1) INDUSTRIAL PLANT,
(2) IRRIGATION PROJECT,
(3) POWER PROJECT,
(4) MINING PROJECT,
(5) PROJECT FOR THE EXPLORATION FOR OIL OR OTHER
MINERALS, AND
(6) SUCH OTHER PROJECTS AS THE C ENTRAL
GOVERNMENT MAY, HAVING REGARD TO THE ECONOMIC
DEVELOPMENT OF THE COUNTRY NOTIFY IN THE
OFFICIAL GAZETTE IN THIS BEHALF; AND SPARE PARTS,
OTHER RAW MATERIALS (INCLUDING SEMI-FINISHED
MATERIAL) OR CONSUMABLE STORES NOT EXCEEDING
10% OF THE VALUE OF THE GOODS SPECIFIED ABOVE
PROVIDED THAT SUCH SPARE PARTS, RAW MATERIALS OR
CONSUMABLE STORES ARE ESSENTIAL FOR THE
MAINTENANCE OF THE PLANT OR PROJECT MENTIONED
IN (1) TO (6) ABOVE
9801 00 - All items of machinery including prime movers,

instruments, apparatus and appliances,
control gear and transmission equipment,
auxiliary equipment (including those required
for research and development purposes, testing
and quality control), as well as all components
(whether finished or not) or raw materials for
the manufacture of the aforesaid items and
their components, required for the initial
setting up of a unit, or the substantial
expansion of an existing unit, of a specified :
(1) industrial plant,
(2) irrigation project,
(3) power project,
(4) mining project,
(5) project for the exploration for oil or other
minerals, and
(6) ) such other projects as the
Central Government may, having regard
to the economic development of the
country notify in the Official Gazette in this
behalf; and spare parts, other raw materials
(including semi- finished materials of
consumable stores) not exceeding 10 % of
the value of the goods specified above,
provided that such spare parts, raw
materials or consumable stores are
(1) (2) (3) (4) (5)

essential for the maintenance of the plant or
project mentioned in (1) to (6) above :
--- Machinery :
9801 00 11 ---- For industrial plant project kg. 10% -
9801 00 12 ---- For irrigation plant kg. 10% -
9801 00 13 ---- For power project kg. 10% -
9801 00 14 ---- For mining project kg. 10% -
9801 00 15 ---- Project for exploration of oil or other minerals kg. 10% -
9801 00 19 ---- For other projects kg. 10% -
9801 00 20 --- Components (whether or not finished or not) kg. 10% -
or raw materials for the manufacture of
aforesaid items required for the initial
setting up of a unit or the substantial
expansion of a unit
9801 00 30 --- Spare parts and other raw materials kg. 10% -
(including semi-finished materials or
consumable stores for the maintenance
of plant or project
9802 00 00 LABORATORY CHEMICALS kg. 10% -
9803 00 00 ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER kg. 100% -

OR A MEMBER OF A CREW IN HIS BAGGAGE
9804 ALL DUTIABLE GOODS IMPORTED FOR PERSONAL USE

9804 10 00 - Drugs and medicines kg. 35% -
9804 90 00 - Other kg. 35% -
9805 THE FOLLOWING ARTICLES OF STORES ON BOARD OF A

VESSEL OR AIRCRAFT ON WHICH DUTY IS LEVIABLE
UNDER THE CUSTOMS ACT, 1962 (52 OF 1962),
NAMELY:
9805 10 00 - Prepared or preserved meat, fish and vegetables; kg. 10% -
dairy products; soup; lard; fresh fruits
9805 90 00 - All other consumable stores excluding fuel, kg. 10% -
lubricating oil, alcoholic drinks and tobacco
products
_______________________________________________________________________________
*9806 00 00 - ALL GOODS ORIGINATING IN OR EXPORTED FROM THE - 200% -
ISLAMIC REPUBLIC OF PAKISTAN

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THE FIRST SCHEDULE TO THE

CUSTOMS TARIFF ACT,1975 AS

THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

Tariff Item Description of goods Unit Rate of duty

0102 LIVE BOVINE ANIMALS

(1) (2) (3) (4) (5)

0103 LIVE SWINE

0104 LIVE SHEEP AND GOATS

0105 LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE

0106 OTHER LIVE ANIMALS

(1) (2) (3) (4) (5)

Tariff Item Description of goods Unit Rate of duty

0202 MEAT OF BOVINE ANIMALS, FROZEN

0203 MEAT OF SWINE, FRESH, CHILLED OR FROZEN

(1) (2) (3) (4) (5)

0205 00 00 MEAT OF HORSES, ASSES, MULES OR HINNIES, kg. 30% -

0206 EDIBLE OFFAL OF BOVINE ANIMALS, SWINE,

0207 MEAT AND EDIBLE OFFAL, OF THE POULTRY OF

(1) (2) (3) (4) (5)

0208 OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH,

0209 PIG FAT, FREE OF LEAN MEAT AND POUTRY FAT,

0210 MEAT AND EDIBLE MEAT OFFAL, SALTED, IN

(1) (2) (3) (4) (5)

Tariff Item Description of goods Unit Rate of duty

(1) (2) (3) (4) (5)

- Salmonidae, excluding edible fish offal of sub-

(1) (2) (3) (4) (5)

(1) (2) (3) (4) (5)

0303 FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH

(1) (2) (3) (4) (5)

(1) (2) (3) (4) (5)

(1) (2) (3) (4) (5)

0304 FISH FILLETS AND OTHER FISH MEAT (WHETHER OR

(1) (2) (3) (4) (5)

(1) (2) (3) (4) (5)

(1) (2) (3) (4) (5)

0304 88 -- Dogfish, other sharks Rays and skates (Rajidae):

0305 FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER

(1) (2) (3) (4) (5)

(1) (2) (3) (4) (5)

(1) (2) (3) (4) (5)

CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH,

- Oysters: kg. 30% -

0307 43 20 --- Whole squids kg. 30% -

0308 AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND

- Sea cucumbers (Stichopus japonicus,

0309 FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS,

3. For the purposes of heading 0405 :

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

Tariff Item Description of goods Unit Rate of duty

0401 MILK AND CREAM, NOT CONCENTRATED

0401 20 00 - Of a fat content, by weight, exceeding 1% kg. 30% -

0402 MILK AND CREAM, CONCENTRATED OR CONTAINING

(1) (2) (3) (4) (5)

0403 YOGURT; BUTTERMILK, CURDLED MILK AND CREAM,

0405 BUTTER AND OTHER FATS AND OILS DERIVED

0406 CHEESE AND CURD

(1) (2) (3) (4) (5)

0407 BIRDS’ EGGS, IN SHELL, FRESH, PRESERVED OR