Customs Tariff Act 1987

No. 82 of 1987

TABLE OF PROVISIONS

PART I—PRELIMINARY

Section

1 Short title

2. Commencement

3. General administration of Act

4. Incorporation of Customs Act

5. Interpretation

6. Headings in Schedule 3

7. Items in Schedule 4

8. Items in Schedule 5

9. Tariff classification

10. Rules for classifying goods under Schedule 3

11. Application of Schedule 4

12. Application of Schedule 5

13. Rates of duty—ad valorem duties

14. Rates of duty—certain words etc. deemed rates

15. Rates of duty—alternative rates

16. Rates of duty—phasing rates

17. Classes of countries and places in relation to which special rates apply

18. Goods the produce or manufacture of country

19. Application of rates of duty in relation to countries and places

20. Application of quota signs in relation to countries and places

PART II—DUTIES OF CUSTOMS

21. Imposition of duties

22. Rates of duty

23. Quota rates of duty

24. Rates for goods with constituents etc.

25. Concessional rates of duty

26. Indexation of rates of duty

27. Duty where goods consist of certain containers and certain contents

TABLE OF PROVISIONS—continued

PART III––MISCELLANEOUS

Section

28. Repeal

29. Transitional

SCHEDULE 1

Classes of countries and places in relation to which special rates apply

SCHEDULE 2

General Rules for the Interpretation of the Harmonized System

SCHEDULE 3

Classification of goods and general and special rates of duty

SCHEDULE 4

Concessional rates of duty

SCHEDULE 5

Quota rates of duty

SCHEDULE 6

Repealed Acts

Customs Tariff Act 1987

No. 82 of 1987

An Act relating to duties of Customs

[Assented to 5 June 1987]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

PART I—PRELIMINARY

Short title

1. This Act may be cited as the Customs Tariff Act 1987.

Commencement

2. This Act commences on a day to be fixed by Proclamation.

General administration of Act

3. The Comptroller has the general administration of this Act.

Incorporation of Customs Act

4. The Customs Act 1901 is incorporated, and shall be read as one, with this Act.

Interpretation

5. (1) In this Act, unless the contrary intention appears:

“abbreviation”, in relation to a country or place, means the abbreviation specified in Schedule 1 opposite to the name of that country or place;

“amount of duty” includes no duty;

“Chapter” means a Chapter of a Section of Schedule 3;

“column” means a column of a Schedule;

“commencement day” means the day on which this Act commences;

“constituent”, in relation to goods, includes:

(a) a part, a component, and an ingredient, of the goods; and

(b) an accessory for the goods;

“Convention” means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983;

“dash” means the symbol “—”;

“Developing Country” means:

(a) a country that is a Developing Country under paragraph 17 (b); or

(b) a place that is to be treated as a Developing Country under paragraph 17 (c);

“duty” means a duty of Customs imposed by section 21;

“excise tariff item” means an item, subitem, paragraph or subparagraph in the Schedule to the Excise Tariff Act 1921;

“Forum Island Country” means a country that is a Forum Island Country under paragraph 17 (a);

“general rate” means a rate of duty, other than a rate that applies in relation to a Preference Country under section 19;

“heading” means a heading in Schedule 3;

“Interpretation Rules” means the General Rules for the Interpretation of the Harmonized System provided for by the Convention, being the rules a copy of the English text of which is set out in Schedule 2;

“Preference Country” means:

(a) New Zealand;

(b) Papua New Guinea;

(d) a Developing Country; or

(e) Canada;

“presented”, in relation to goods, means imported into Australia;

“quota sign” means the abbreviation and figure “Sch.5”;

“rate column” means:

(a) the third column of Schedule 3;

(b) the third column of Schedule 4; or

“subheading” means a subheading of a heading;

“Tariff instrument” means:

(a) a Customs Tariff Proposal introduced (whether before or after the commencement of this Act) into the House of Representatives;

(b) a notice published (whether before or after the commencement of this Act) in accordance with section 273ea of the Customs Act 1901; or

(c) an order, a by-law or a determination made (whether before or after the commencement of this Act) under the Customs Act 1901.

(2) In Schedule 3, unless the contrary intention appears, “Section” means a Section of Schedule 3.

Headings in Schedule 3

6. (1) In Schedule 3:

(a) either:

(i) 4 digits in the first column; or

(ii) 8 digits in the first column not opposite to a dash or dashes in the second column;

indicate the beginning of a heading; and

(b) 5, 6, 7 or 8 digits in the first column opposite to a dash or dashes in the second column indicate the beginning of a subheading of the heading in which the digits appear.

(2) Where a subheading appears immediately before a subheading beginning with the same sequence of digits as the first-mentioned subheading followed by a digit or digits, the first-mentioned subheading shall be taken to be subdivided into the second-mentioned subheading and the other subheading, or subheadings:

(a) beginning with that sequence followed by a digit or digits; and

(b) whose second column begins with the same number of dashes as the second-mentioned subheading.

(3) For the purposes of this Act:

(a) a heading may be referred to by the word “heading” followed by the digits with which the heading begins; and

(b) a subheading of a heading may be referred to by the word “subheading” followed by the digits with which the subheading begins.

(4) In the Table in section 26, in Schedule 3, 4 or 5 or in any Act that amends, or in any Tariff instrument that relates to, that Table or Schedule 3, 4 or 5:

(a) a heading may be referred to by the digits with which the heading begins; and

(b) a subheading of a heading may be referred to by the digits with which the subheading begins.

Items in Schedule 4

7. (1) In Schedule 4, a number, or a number and letter, in the first column indicates the beginning of an item.

(2) For the purposes of this Act, an item in Schedule 4 may be referred to by the word “item” followed by the number, or the number and letter, with which the item begins.

Items in Schedule 5

8. (1) In Schedule 5:

(a) a number in the first column indicates the beginning of an item; and

(b) a number and letter in the first column indicate the beginning of a subitem of the item in which the number and letter appear.

(2) For the purposes of this Act:

(a) an item in Schedule 5 may be referred to by the word “item” followed by the number with which the item begins; and

(b) a subitem of an item in Schedule 5 may be referred to by the word “subitem” followed by the number and letter with which the subitem begins.

Tariff classification

9. A reference in this Act to the tariff classification under which goods are classified is a reference to the heading or subheading:

(a) in whose third column a rate of duty or the quota sign is set out; and

(b) under which the goods are classified.

Rules for classifying goods under Schedule 3

10. (1) The Interpretation Rules shall be used for ascertaining the tariff classification under which goods are classified.

(2) Where the letters “NSA” are specified in relation to a description of goods in the second column of a subheading of a heading, the goods described do not include any goods prima facie classified under a preceding subheading of that heading whose second column begins with the same number of dashes as the first-mentioned subheading.

Application of Schedule 4

11. (1) Subject to subsection (2), an item in Schedule 4 applies to goods if the goods are described in the second column of that item.

(2) If goods are described in the second column of 2 or more items in Schedule 4, the item in that Schedule that applies to the goods is the item

under which the least amount of duty would be payable in respect of the goods or, if there are 2 or more such items, the last occurring such item.

(3) For the purposes of Schedule 4:

(a) goods shall be taken to serve similar functions to other goods if, and only if, they would serve similar functions to the other goods for the purposes of Part XVA of the Customs Act 1901;

(b) goods shall not be taken to have been produced in Australia unless, for the purposes of that Part, they would be taken to have been produced in Australia; and

(c) a person shall be taken to be capable of producing goods in the normal course of business if, and only if, the person would, for the purposes of that Part, be taken to be so capable.

Application of Schedule 5

12. (1) An item in Schedule 5 applies to goods if the goods are described in the second column of that item.

(2) A subitem in Schedule 5 applies to goods if:

(a) the item in which the subitem is included applies to the goods; and

(b) the goods are described in the second column of that subitem.

(3) In ascertaining whether goods are described in the second column of an item or subitem in Schedule 5, regard shall be had to the notes to that Schedule.

(4) Unless the contrary intention appears, any word or phrase used in an item in Schedule 5 has the same meaning as it would have if it were used in any heading or subheading specified in the Table in that item.

(5) Where the letters “NSA” are specified in relation to a description of goods in the second column of a subitem of an item in Schedule 5, the goods described do not include any goods to which a preceding subitem of that item applies.

Rates of duty—ad valorem duties

13. (1) Unless the contrary intention appears, where, in Schedule 3, 4 or 5, reference is made to a percentage in relation to goods or in relation to a part, component or ingredient of goods, the reference is to that percentage of the value of the goods, or of that part, component or ingredient of the goods, as the case may be.

(2) The value of any goods for the purposes of this Act is, unless the contrary intention appears, the customs value of the goods ascertained or determined in accordance with Division 2 of Part VIII of the Customs Act 1901.

(3) The value of a part, component or ingredient of any goods for the purposes of this Act is, unless the contrary intention appears, such proportion of the value of the goods as the Comptroller determines.

Rates of duty—certain words etc. deemed rates

14. (1) Where the word “Free” is set out in section 22, 23 or 25 or in a rate column, that word shall, unless the contrary intention appears, be deemed to be a rate of duty.

(2) Any words, or words and figures, set out in a rate column, being words, or words and figures, that enable the duty to be ascertained in respect of goods (whether by reference to a rate or rates of duty or otherwise) shall, unless the contrary intention appears, be deemed to be a rate of duty.

Rates of duty—alternative rates

15. Where:

(a) 2 rates of duty are set out in the third column of the tariff classification under which goods are classified or 2 rates of duty are set out in the third column of a subitem in Schedule 5 that applies to goods; and

(b) the second occurring rate is expressed to apply if it is lower, or is expressed to apply if it is higher, than the other rate;

the second occurring rate applies only where an amount of duty ascertained in respect of those goods by reference to that rate is less, or is greater, as the case may be, than the duty ascertained in respect of those goods by reference to that other rate.

Rates of duty—phasing rates

16. (1) For the purposes of this section, a rate of duty set out in:

(a) the third column of a tariff classification under which goods are classified;

(b) the third column of an item in Schedule 4 that applies to goods; or

has effect from a specified date if that date preceded by the word “From” is specified in:

(d) the second column of that tariff classification;

(e) the second column of that item in Schedule 4; or

(f) the second column of that subitem in Schedule 5;

as the case may be, in relation to the rate.

(2) For the purposes of this Act, where a rate of duty set out in:

(a) the third column of a tariff classification under which goods are classified;

(b) the third column of an item in Schedule 4 that applies to goods; or

has effect from a specified date, that rate shall only be taken to be so set out, and any rate not having effect from that date shall be taken not to be so set out, when ascertaining duty in respect of the goods, or goods that are

part of the goods, entered for home consumption on or after that date and not on or after any later date from which a rate so set out has effect.

Classes of countries and places in relation to which special rates apply

17. For the purposes of this Act:

(a) a country specified in column 1 of Part I of Schedule 1 is a Forum Island Country;

(b) a country specified in column 1 of Division 1 of Part II of Schedule 1 is a Developing Country; and

Goods the produce or manufacture of country

18. For the purposes of this Act, goods are the produce or manufacture of a country or place if, and only if, they are, under section 151 of the Customs Act 1901, the produce or manufacture of the country or place for the purposes of that Act.

Application of rates of duty in relation to countries and places

19. (1) Subject to this section, for the purposes of this Act:

(a) a rate of duty set out in a rate column applies in relation to New Zealand if “NZ” is specified in relation to the rate;

(b) a rate of duty so set out applies in relation to Papua New Guinea if “PNG” is specified in relation to the rate;

(c) a rate of duty so set out applies in relation to every Forum Island Country if “FI” is specified in relation to the rate;

(d) a rate of duty so set out applies in relation to every Developing Country if “DC” is specified in relation to the rate;

(e) a rate of duty so set out applies in relation to a particular Forum Island Country or Developing Country, if its name, or the abbreviation for it, is specified in relation to the rate; and

(f) a rate of duty so set out applies in relation to Canada if “CAN” is specified in relation to the rate.

(2) A rate of duty set out in a rate column in relation to which “FI” or “DC” is specified does not apply in relation to a Forum Island Country or a Developing Country if those letters are followed by a phrase that begins with the word “except” and contains its name or the abbreviation for it.

Application of quota signs in relation to countries and places

20. (1) Subject to subsection (2), for the purposes of this Act:

(a) the quota sign set out in a rate column applies in relation to New Zealand if “NZ” is specified in relation to the sign;

(b) the quota sign so set out applies in relation to Papua New Guinea if “PNG” is specified in relation to the sign;

(c) the quota sign so set out applies in relation to every Forum Island Country if “FI” is specified in relation to the sign;

(d) the quota sign so set out applies in relation to every Developing Country if “DC” is specified in relation to the sign;

(e) the quota sign so set out applies in relation to a particular Forum Island Country or Developing Country if its name, or the abbreviation for it, is specified in relation to the sign; and

(f) the quota sign set out in a rate column applies in relation to Canada if “CAN” is specified in relation to the sign.

(2) Where “FI” or “DC” is specified in relation to the quota sign set out in a rate column, the sign does not apply in relation to a particular Forum Island Country or Developing Country if those letters are followed by a phrase that begins with the word “except” and contains its name or the abbreviation for it.

PART II—DUTIES OF CUSTOMS

Imposition of duties

21. (1) Duties of Customs are imposed, in accordance with this Act, on:

(a) goods imported into Australia on or after the commencement day; and

(b) goods:

(i) imported into Australia before the commencement day; and

(ii) entered, or again entered, for home consumption on or after the commencement day.

Rates of duty

22. Subject to sections 23, 24, 25, 27 and 29, the duty in respect of goods shall be ascertained:

(a) where the goods are not the produce or manufacture of a Preference Country—by reference to the general rate set out in the third column of the tariff classification under which the goods are classified;

(b) where the goods are the produce or manufacture of a Preference Country, other than Canada, by reference to:

(i) where a rate of duty that applies in relation to the Preference Country is set out in the third column of the tariff classification under which the goods are classified—that rate of duty; or

(ii) in any other case—Free; or

(i) where a rate of duty that applies in relation to Canada is set out in the third column of the tariff classification under which the goods are classified—that rate of duty; or

(ii) in any other case—the general rate of duty set out in the third column of that tariff classification.

Quota rates of duty

23. (1) Subject to sections 24, 25, 27 and 29, where the quota sign is set out in the third column of the tariff classification under which goods are classified and the sign does not apply, under section 20, to a Preference Country, the duty in respect of the goods shall be ascertained:

(a) where the goods are not the produce or manufacture of a Preference Country—by reference to the general rate set out in the third column of the subitem in Schedule 5 that applies to the goods;

(b) where the goods are the produce or manufacture of a Preference Country, other than Canada, by reference to:

(i) where a rate of duty that applies in relation to the Preference Country is set out in the third column of the subitem in Schedule 5 that applies to the goods—that rate of duty; or

(ii) in any other case—Free; or

(i) where a rate of duty that applies in relation to Canada is set out in the third column of the subitem in Schedule 5 that applies to the goods—that rate of duty; or

(ii) in any other case—the general rate set out in the third column of that subitem.

(2) Subject to sections 24, 25, 27 and 29, where the quota sign is set out in the third column of the tariff classification under which goods the produce or manufacture of a Preference Country are classified and the sign applies, under section 20, in relation to that Preference Country, the duty in respect of the goods shall be ascertained by reference to the rate of duty that applies in relation to the Preference Country that is set out in the third column of the subitem in Schedule 5 that applies to the goods.

Rates for goods with constituents etc.

24. (1) Subject to sections 25, 27 and 29, where the tariff classification under which goods are classified contains 2 or more phrases that describe goods, being phrases each of which begins with the words “In respect of, the duty in respect of the first-mentioned goods is:

(a) where the first-mentioned goods have as constituents goods to which 2 or more of the phrases relate—the sum of the amounts of the duty, as ascertained in accordance with subsection (3), in respect of each of the goods to which those phrases respectively relate; or

(b) where the first-mentioned goods are, or have as constituents, goods to which only one phrase relates—the amount of duty, as ascertained in accordance with subsection (3), in respect of the goods to which that phrase relates.

(2) Where the words “In respect of remainder” appear in a tariff classification under which goods are classified, those words constitute a phrase for the purposes of this section and the word “remainder” appearing in that phrase shall be taken to be a description of:

(a) all goods that can be constituents of goods that can be classified under the tariff classification; and

(b) all goods that can be classified under the tariff classification;

other than goods to which another phrase contained in that tariff classification relates.

(3) The duty in respect of goods to which a phrase referred to in subsection (1) relates ascertained in accordance with sections 22 and 23 shall be ascertained as if:

(a) the tariff classification under which the goods are classified were the tariff classification that contains that phrase; and

(b) the rate of duty, rates of duty, quota sign, or quota signs, specified in the third column of that tariff classification in relation to the goods to which that phrase relates were the only rate, rates, quota sign, or quota signs set out in that tariff classification.

Concessional rates of duty

25. (1) Subject to sections 27 and 29, where an item in Schedule 4 applies to goods and the amount of duty applicable to the goods under that item is less than the amount of duty ascertained in respect of the goods in accordance with sections 22, 23 and 24 that, but for this section, would be payable in respect of the goods, then the duty payable under this Act in respect of the goods is the amount of duty applicable to the goods under that item.

(2) For the purposes of subsection (1), the amount of duty applicable to goods under an item in Schedule 4 is an amount of duty ascertained:

(a) where the goods are not the produce or manufacture of a Preference Country—by reference to the general rate set out in the third column of that item;

(b) where the goods are the produce or manufacture of a Preference Country, other than Canada, by reference to:

(i) where a rate of duty that applies in relation to the Preference Country is set out in the third column of that item—that rate of duty; or

(ii) in any other case—Free; or

(i) where a rate of duty that applies in relation to Canada is set out in the third column of that item—that rate of duty; or

(ii) in any other case—the general rate set out in the third column of that item.

Indexation of rates of duty

26. (1) Where, because of section 6a of the Excise Tariff Act 1921, that Act has effect as if for the rate of duty set out in an excise tariff item specified in column 2 of the following Table (in this subsection called the

“original rate”) there were substituted on a particular day another rate of duty (in this subsection called the “substituted rate”), this Act has effect as if for each amount of money specified in each rate of duty set out in the third column of the heading or subheading specified in column 1 of that Table opposite to that excise tariff item there were substituted on that day an amount equal to the sum of:

(a) the amount specified; and

(b) the difference between the amount in the substituted rate and the amount in the original rate:

TABLE

Column 1	Column 2	Column 1	Column 2
Customs subheading	Excise item	Customs subheading	Excise item
2203.00.11	1C	2403.10.10	8
2203.00.19	1D	2403.10.90	6
2207.10.00	2O	2403.99.20	9
2207.20.00	2O	2403.99.90	6
2208.20.11	2A	2707.50.10	11 (B) (3)
2208.20.19	2A	2710.00.20	11 (E) 5
2208.30.10	2D	2710.00.30	11 (E) 1
2208.30.90	2D	2710.00.40	11 (D)
2208.40.10	2F	2710.00.51	11 (a) (3) (a)
2208.40.90	2F	2710.00.52	11 (A) (3) (b)
2208.50.10	2 (H) (2)		11 (A) (3) (b)
2208.50.90	2 (H) (2)
2402.10.00	7
2402.20.00	8

(2) Where, because of section 6a of the Excise Tariff Act 1921, that Act has effect as if for the rate of duty set out in Excise Tariff item 6 (in this subsection called the “original rate”) there were substituted on a particular day another rate of duty (in this subsection called the “substituted rate”), this Act has effect as if for each amount of money specified in each rate of duty set out in the third column of item 35d in Part III of Schedule 4 there were substituted on that day an amount equal to the sum of:

(a) the amount specified; and

(b) the difference between the amount in the substituted rate and the amount in the original rate.

(3) Where, under this section, this Act has effect as if, on a particular day, another amount were substituted for an amount specified in a rate of duty, the substitution, in so far as it affects duty payable in relation to goods, has effect in relation to goods entered for home consumption on or after that day.

(4) Where, under this section, this Act has effect as if, on a particular day, another amount were substituted for an amount specified in a rate of duty, the Comptroller shall, on or as soon as practicable after that day, publish for the information of the public a notice in the Gazette advertising

the rate as affected by the substitution and the goods to which the rate as so affected is to apply.

Duty where goods consist of certain containers and certain contents

27. Where:

(a) goods consist of a container and the contents of the container;

(b) those contents would, if they were manufactured or produced in Australia, be subject to duty of Excise under the Excise Tariff Act 1921; and

(c) under the Interpretation Rules, the tariff classification under which the goods are classified is the tariff classification under which the container would be classified if it were imported separately;

the duty in respect of the goods shall be equal to the sum of the amount of the duty (if any) that would be payable in respect of the container if it were imported separately and the amount of the duty (if any) that would be payable in respect of the contents if they were imported separately.

PART III—MISCELLANEOUS

Repeal

28. (1) The Acts referred to in Schedule 6 and any Act, or Acts, passed in 1987 that amend an Act so referred to are repealed.

(2) Notwithstanding that goods were imported into Australia before the commencement day, duties of Customs are not payable in respect of those goods under an Act repealed by this Act if duties of Customs are imposed on those goods by section 21.

(3) Subject to subsection (4), the Acts repealed by subsection (1) as in force immediately before the commencement day shall be deemed to have been amended in accordance with Customs Tariff Proposals introduced into the House of Representatives in 1987.

(4) If, before 1 April 1988, either House of the Parliament, in pursuance of a motion upon notice, passes a resolution that subsection (3) is not to apply to Customs Tariff Proposals referred to in that subsection and specified in the resolution, that subsection does not apply to the Proposals so specified.

Transitional

29. Where:

(a) goods were imported into Australia, and first entered for home consumption, before the commencement day;

(b) the goods are again entered for home consumption on or after the commencement day so that duties of Customs are imposed on the goods under section 21; and

(c) because of section 132 of the Customs Act 1901, the rate of duty in respect of the goods is the rate in force when the goods were first entered for home consumption;

the duty in respect of the goods is the duty that would have been payable in respect of the goods if this Act had not been enacted.

–––––––––––

SCHEDULE 1 Section 17

CLASSES OF COUNTRIES AND PLACES IN RELATION TO WHICH SPECIAL RATES APPLY

PART I

FORUM ISLAND COUNTRIES

Countries that are Forum Island Countries

Column 1 Country	Column 2 Abbreviation	Column 1 Country	Column 2 Abbreviation
Cook.............	COOK	Solomon Islands............	SOLO
Fiji..............		Tonga...................	TNGA
Kiribati............	KIRI	Tuvalu..................	TUVA
Nauru.............	NAUR	Vanuatu.................	VANU
Niue.............		Western Samoa.............	WSAM

PART II

DEVELOPING COUNTRIES

DIVISION 1

Countries that are Developing Countries

Column I Country	Column 2 Abbreviation	Column 1 Country	Column 2 Abbreviation
Afghanistan.........	AFGH	Ecuador.................	ECUA
Albania............	ALBA	Egypt...................	EGYP
Algeria............	ALGR	El Salvador...............	SALV
Angola............	ANGO	Equatorial Guinea...........	EGUI
Antigua and Barbuda...	AGUA	Ethiopia.................	ETHI
Argentina..........	ARGE	Gabon..................	GABO
Bahamas...........	BAHA	Gambia..................	GAMB
Barbados...........	BARB	Ghana...................	GHAN
Bahrain............	BHRN	Grenada.................	GNDA
Bangladesh.........	BADE	Guatamala................	GMLA
Belize.............	BELE	Guinea..................	GUIN
Benin.............	BENR	Guinea-Bissau.............	BGUI
Bhutan............	BHUT	Guyana..................	GUYA
Bolivia............	BOLI	Haiti....................	HAIT
Botswana..........	BOTS	Honduras................	HDRS
Brazil.............	BRAZ	India...................	INIA
Brunei Darrusalam....	BRUN	Indonesia................	INDO
Bulgaria...........	BULG	Iran....................	PSIA
Burkina Faso........	BURK	Iraq....................
Burma............	BURM	Israel...................	ISRA
Burundi............	BRND	Ivory Coast...............	IVOR
Cameroon..........	FCAM	Jamaica..................	JMCA
Cape Verde.........	CVER	Jordan..................	JORD
Central African Republic	CEAR	Kampuchea...............	KAMP
Chad.............		Kenya...................	KENY
Chile.............	CHLE	Korea, Democratic People’s Republic of	KRDR
China, People’s Republic of	CHIN
Colombia..........	COMB	Korea, Republic of ..........	RKOR
Comoros...........	CMRO	Kuwait..................	KUWA
Congo.............	COBR	Lao People’s Democratic Republic	LAOS
Costa Rica..........	COST
Cuba.............		Lebanon.................	LEBA
Cyprus............	CYPR	Lesotho..................	LESO
Djibouti...........	DJIB	Liberia..................	LIBE
Dominica..........	DMCA	Libyan Arab Jamahiriya.......	LBYA
Dominican Republic...	DOMI	Madagascar...............	MASY

SCHEDULE 1—continued

Column 1 Country	Column 2 Abbreviation	Column I Country	Column 2 Abbreviation
Malaysia..............	MLAY	Senegal...................	SENE
Malawi...............	MLWI	Seychelles.................	SEYC
Maldives.............	MLDV	Sierra Leone...............	SLEO
Mali.................		Singapore.................	SING
Malta................	MLTA	Somalia..................	SOML
Mauritania............	MRTN	Sri Lanka.................	SRIL
Mauritius.............	MAUS	Sudan....................	SUDA
Mexico...............	MEXI	Suriname.................	SRNM
Mongolia.............	MNGL	Swaziland.................	SWZI
Morocco..............	MORO	Syrian Arab Republic.........	SYRI
Mozambique...........	MOZA	Tanzania..................	TANZ
Nepal................	NEPA	Thailand..................	THAI
Nicaragua.............	NICA	Togo....................
Niger................	NIGE	Trinidad and Tobago .........	TRIN
Nigeria...............	NGRA	Tunisia...................	TUNI
Northern Marianas.......	TTPI	Turkey...................	TURK
Oman................		Uganda...................	UGAN
Pakistan..............	PAKI	United Arab Emirates (Abu Dhabi, Dubai, Sharjah, Ajman, Umm al Qaiwain, Fujairah, Ras al Khaimah)	UAEM
Panama..............	PNMA
Paraguay.............	PRGY
Peru.................
Philippines............	PHIL	Uruguay..................	URUG
Qatar................	QATA	Venezuela.................	VENZ
Romania..............	ROUM	Vietnam..................	VIET
Rwanda..............	RWAN	Yemen Arab Republic.........	ARYE
St Christopher and Nevis...	STCN	Yemen, People’s Democratic Republic of	PYEM
St Lucia..............	STLU
St Vincent and the Grenadines	STVI	Yugoslavia................	YUGO
Sao Tome and Principe....	SAOT	Zaire....................	ZAIR
Saudi Arabia...........	SAUD	Zambia...................	ZMBA
		Zimbabwe.................	ZIMB

DIVISION 2

Places treated as Developing Countries

Column 1 Place	Column 2 Abbreviation	Column 1 Place	Column 2 Abbreviation
American Samoa..........	SAMO	Netherlands Antilles............	ANTI
Anguilla................	ANGA	New Caledonia...............	NCAL
Bermuda................	BMDA	Pitcairn Island................	PITC
British Indian Ocean Territory..	BIOT	St Helena...................	STHE
British Virgin Islands........	BVIR	St Pierre and Miquelon..........	PIER
Cayman Islands...........	CAYM	Taiwan Province..............	TAIW
Falkland Islands and Gibraltar..	FALK	Tokelau Islands............... Trust Territory of the Pacific Islands.	TOKI TTPI
French Polynesia..........	PLYN
Gibraltar................	GIBR	Turks and Caicos Islands.........	TRCA
Guam..................		Virgin Islands of the United States...	VIRG
Hong Kong..............	HONG
Johnston Island............	JSIS	Wake Island.................	WAKE
Macao.................	MACA	Wallis and Futuna Islands........	WALL
Midway Islands...........	MIDW	Western Sahara...............	SARA
Montserrat.................	MONT

SCHEDULE 2

GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM

Classification of goods in Schedule 3 shall be governed by the following principles:

1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions:

2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.

3. When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

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

4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.

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

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

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

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

SCHEDULE 3

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.

1.— This Chapter covers all live animals except:

(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of 0301, 0306 or 0307;

(b) Cultures of micro-organisms and other products of 3002; and

0101	LIVE HORSES, ASSES, MULES AND HINNIES
0101.1	- Horses:
0101.11.00	- - Pure-bred breeding animals	2%
0101.19.00	- - Other	2%
0101.20.00	- Asses, mules and hinnies	2%
0102	LIVE BOVINE ANIMALS:
0102.10.00	- Pure-bred breeding animals	2%
0102.90.00	- Other	2%
0103	LIVE SWINE:
0103.10.00	- Pure-bred breeding animals	2%
0103.9	- Other:
0103.91.00	- - Weighing less than 50 kg	2%
0103.92.00	- - Weighing 50 kg or more	2%
0104	LIVE SHEEP AND GOATS:
0104.10.00	- Sheep	2%
0104.20.00	- Goats	2%
0105	LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES Gallus domesticus, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS:
0105.1	- Weighing not more than 185 g:
0105.11.00	- - Fowls of the species Gallus domesticus	2%
0105.19.00	- - Other	2%
0105.9	- Other:
0105.91.00	- - Fowls of the species Gallus domesticus	2%
0105.99.00	- - Other	2%
0106.00.00	OTHER LIVE ANIMALS	2%

SCHEDULE 3—continued

Chapter 2

Meat and edible meat offal

Note.

l.-This Chapter does not cover:

(a) Products of the kinds described in 0201 to 0208 or 0210, unfit or unsuitable for human consumption;

(b) Guts, bladders or stomachs of animals (0504.00.00) or animal blood (0511 or 3002); or

0201	MEAT OF BOVINE ANIMALS, FRESH OR CHILLED
0201.10.00	- Carcasses and half-carcasses	2%
0201.20.00	- Other cuts with bone in	2%
0201.30.00	- Boneless	2%
0202	MEAT OF BOVINE ANIMALS, FROZEN:
0202.10.00	- Carcasses and half-carcasses	2%
0202.20.00	- Other cuts with bone in	2%
0202.30.00	- Boneless	2%
0203	MEAT OF SWINE, FRESH, CHILLED OR FROZEN:
0203.1	- Fresh or chilled:
0203.11.00	- - Carcasses and half-carcasses	2%
0203.12.00	- - Hams, shoulders and cuts thereof, with bone in	2%
0203.19.00	- - Other	2%
0203.2	- Frozen:
0203.21.00	- - Carcasses and half-carcasses	2%
0203.22.00	- - Hams, shoulders and cuts thereof, with bone in	2%
0203.29.00	- - Other	2%
0204	MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN:
0204.10.00	- Carcasses and half-carcasses of lamb, fresh or chilled	2%
0204.2	- Other meat of sheep, fresh or chilled:
0204.21.00	- - Carcasses and half-carcasses	2%
0204.22.00	- - Other cuts with bone in	2%
0204.23.00	- - Boneless	2%
0204.30.00	- Carcasses and half-carcasses of lamb, frozen	2%
0204.4	- Other meat of sheep, frozen:
0204.41.00	- - Carcasses and half-carcasses	2%
0204.42.00	- - Other cuts with bone in	2%
0204.43.00	- - Boneless	2%
0204.50.00	- Meat of goats	2%
0205.00.00	MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN	2%
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	2%

SCHEDULE 3—continued

0206.2	- Of bovine animals, frozen:
0206.21.00	- - Tongues	2%
0206.22.00	- - Livers	2%
0206.29.00	- - Other	2%
0206.30.00	- Of swine, fresh or chilled	2%
0206.4	- Of swine, frozen:
0206.41.00	- - Livers	2%
0206.49.00	- - Other	2%
0206.80.00	- Other, fresh or chilled	2%
0206.90.00	- Other, frozen	2%
0207	MEAT AND EDIBLE OFFAL, OF THE POULTRY OF 0105, FRESH, CHILLED OR FROZEN:
0207.10.00	- Poultry not cut in pieces, fresh or chilled	2%
0207.2	- Poultry not cut in pieces, frozen:
0207.21.00	- - Fowls of the species Gallus domesticus	2%
0207.22.00	- - Turkeys	2%
0207.23.00	- - Ducks, geese and guinea fowls	2%
0207.3	- Poultry cuts and offal (including livers), fresh or chilled:
0207.31.00	- - Fatty livers of geese or ducks	2%
0207.39.00	- - Other	2%
0207.4	- Poultry cuts and offal other than livers, frozen:
0207.41.00	- - Of fowls of the species Gallus domesticus	2%
0207.42.00	- - Of turkeys	2%
0207.43.00	- - Of ducks, geese or guinea fowls	2%
0207.50.00	- Poultry livers, frozen	2%
0208	OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN:
0208.10.00	- Of rabbits or hares	2%
0208.20.00	- Frogs’ legs	2%
0208.90.00	- Other	2%
0209.00.00	PIG FAT FREE OF LEAN MEAT AND POULTRY FAT (NOT RENDERED), FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED	2%
0210	MEAT AND EDIBLE MEAT OFFAL, SALTED, IN BRINE, DRIED OR SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL:
0210.1	- Meat of swine:
0210.11.00	- - Hams, shoulders and cuts thereof, with bone in	2%
0210.12.00	- - Bellies (streaky) and cuts thereof	2%
0210.19.00	- - Other	2%
0210.20.00	- Meat of bovine animals	2%
0210.90.00	- Other, including edible flours and meals of meat or meat offal	2%

SCHEDULE 3—continued

Chapter 3

Fish and crustaceans, molluscs and other aquatic invertebrates

Note.

1.–– This Chapter does not cover:

(a) Marine mammals (0106.00.00) or meat thereof (0208 or 0210);

(b) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (2301); or

0301	LIVE FISH:
0301.10.00	- Ornamental fish	Free
0301.9	- Other live fish:
0301.91.00	--Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)	2%
0301.92.00	- - Eels (Anguilla spp.)	Free
0301.93.00	- - Carp	Free
0301.99.00	- - Other	Free
0302	FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF 0304:
0302.1	- Salmonidae, excluding livers and roes:
0302.11.00	- - Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)	2%
0302.12.00	- - Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	Free
0302.19.00	- - Other	Free
0302.2	-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:
0302.21.00	- - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)	Free
0302.22.00	- - Plaice (Pleuronectes platessa)	Free
0302.23.00	- - Sole (Solea spp.)	Free
0302.29.00	- - Other	Free
0302.3	- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:
0302.31.00	- - Albacore or longfinned tunas (Thunnus alalunga)	Free
0302.32.00	- - Yellowfin tunas (Thunnus albacares)	Free
0302.33.00	- - Skipjack or stripe-bellied bonito	Free
0302.39.00	- - Other	Free
0302.40.00	-Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes	Free
0302.50.00	- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes	Free

SCHEDULE 3—continued

0302.6	- Other fish, excluding livers and roes:
0302.61.00	- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)	Free
0302.62.00	- - Haddock (Melanogrammus aeglefinus)	Free
0302.63.00	- - Coalfish (Pollachius virens)	Free
0302.64.00	- - Mackerel (Scomber scombrus. Scomber australasicus. Scomber japonicus)	Free
0302.65.00	- - Dogfish and other sharks	Free
0302.66.00	- - Eels (Anguilla spp.)	Free
0302.69.00	- - Other	Free
0302.70.00	- Livers and roes	Free
0303	FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF 0304:
0303.10.00	- Pacific salmon (Oncorhynchus spp.), excluding livers and roes	Free
0303.2	- Other salmonidae, excluding livers and roes:
0303.21.00	- - Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita. Salmo gilae)	2%
0303.22.00	- - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	Free
0303.29.00	- - Other	Free
0303.3	- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:
0303.31.00	- - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)	Free
0303.32.00	- - Plaice (Pleuronectes platessa)	Free
0303.33.00	- - Sole (Solea spp.)	Free
0303.39.00	- - Other	Free
0303.4	- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:
0303.41.00	- - Albacore or longfinned tunas (Thunnus alalunga)	Free
0303.42.00	- - Yellowfin tunas (Thunnus albacares)	Free
0303.43.00	- - Skipjack or stripe-bellied bonito	Free
0303.49.00	- - Other	Free
0303.50.00	- Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes	Free
0303.60.00	- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes	Free
0303.7	- Other fish, excluding livers and roes:
0303.71.00	- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)	Free
0303.72.00	- - Haddock (Melanogrammus aeglefinus)	Free
0303.73.00	- - Coalfish (Pollachius virens)	Free
0303.74.00	- - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)	Free

SCHEDULE 3—continued

0303.75.00	- - Dogfish and other sharks	Free
0303.76.00	- - Eels (Anguilla spp.)	Free
0303.77.00	- - Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)	Free
0303.78.00	- - Hake (Merluccius spp., Urophycis spp.)	Free
0303.79.00	- - Other	Free
0303.80.00	- Livers and roes	Free
0304	FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN:
0304.10.00	- Fresh or chilled	Free
0304.20.00	- Frozen fillets	Free
0304.90.00	- Other	Free
0305	FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; FISH MEAL FIT FOR HUMAN CONSUMPTION:
0305.10.00	- Fish meal fit for human consumption	Free
0305.20.00	- Livers and roes, dried, smoked, salted or in brine	Free
0305.30.00	- Fish fillets, dried, salted or in brine, but not smoked	Free
0305.4	- Smoked fish, including fillets:
0305.41.00	- - Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	Free
0305.42.00	- - Herrings (Clupea harengus, Clupea pallasii)	Free
0305.49.00	- - Other	Free
0305.5	- Dried fish, whether or not salted but not smoked:
0305.51.00	- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	Free
0305.59.00	- - Other	Free
0305.6	- Fish, salted but not dried or smoked and fish in brine:
0305.61.00	- - Herrings (Clupea harengus, Clupea pallasii)	Free
0305.62.00	- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	Free
0305.63.00	- - Anchovies (Engraulis spp.)	Free
0305.69.00	- - Other	Free
0306	CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN BRINE:
0306.1	- Frozen:
0306.11.00	- - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)	Free
0306.12.00	- - Lobsters (Homarus spp.)	Free
0306.13.00	- - Shrimps and prawns	2%
0306.14.00	- - Crabs	Free
0306.19.00	- - Other	Free

SCHEDULE 3—continued

0306.2	- Not frozen:
0306.21.00	- - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)	Free
0306.22.00	- - Lobsters (Homarus spp.)	Free
0306.23.00	- - Shrimps and prawns	Free
0306.24.00	- - Crabs	Free
0306.29.00	- - Other	Free
0307	MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE:
0307.10.00	- Oysters	Free
0307.2	- Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:
0307.21.00	- - Live, fresh or chilled	Free
0307.29.00	- - Other	Free
0307.3	- Mussels (Mytilus spp., Perna spp.):
0307.31.00	- - Live, fresh or chilled	Free
0307.39.00	- - Other	Free
0307.4	- Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):
0307.41.00	- - Live, fresh or chilled	Free
0307.49.00	- - Other	Free
0307.5	- Octopus (Octopus spp.):
0307.51.00	- - Live, fresh or chilled	Free
0307.59.00	- - Other	Free
0307.60.00	- Snails, other than sea snails	Free
0307.9	- Other:
0307.91.00	- - Live, fresh or chilled	Free
0307.99.00	- - Other	Free

Chapter 4

Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Notes.

1.- “Milk” means full cream milk or partially or completely skimmed milk.

2.- Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in 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

SCHEDULE 3—continued

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%	2%
0401.20.00	- Of a fat content, by weight, exceeding 1% but not exceeding 6%	2%
0401.30.00	- Of a fat content, by weight, exceeding 6%	2%
0402	MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:
0402.10.00	- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%	2%
0402.2	- In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:
0402.21.00	- - Not containing added sugar or other sweetening matter	2%
0402.29.00	- - Other	2%
0402.9	- Other:
0402.91.00	- - Not containing added sugar or other sweetening matter	2%
0402.99.00	- - Other	2%
0403	BUTTERMILK, CURDLED MILK AND CREAM, YOGURT, KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT OR COCOA:
0403.10.00	- Yogurt	2%
0403.90.00	- Other	2%
0404	WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER; PRODUCTS CONSISTING OF NATURAL MILK CONSTITUENTS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED:
0404.10.00	- Whey, whether or not concentrated or containing added sugar or other sweetening matter	2%
0404.90.00	- Other	2%
0405.00.00	BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK	2%
0406	CHEESE AND CURD:
0406.10.00	- Fresh cheese (including whey cheese), not fermented, and curd	$96/t DC:$96/t, less 5%
0406.20.00	- Grated or powdered cheese, of all kinds	$96/t DC:$96/t, less 5%
0406.30.00	- Processed cheese, not grated or powdered	$96/t DC:$96/t, less 5%

SCHEDULE 3—continued

0406.40	- Blue-veined cheese:
0406.40.10	---Cheese, of the following types: (a) roquefort; (b) stilton	Free
0406.40.90	---Other	$96/t DC:$96/t, less 5%
0406.90	- Other cheese:
0406.90.10	---Cheese, of the following types: (a) made wholly from goat’s milk, other than fetta or kasseri; (b) surface-ripened soft, having: (i) a fat content in the dry matter of not less than 50% by weight; and (ii) a moisture content of not less than 65% by weight of the non-fatty matter	Free
0406.90.90	---Other	$96/t DC:$96/t, less 5%
0407.00.00	BIRDS’ EGGS, IN SHELL, FRESH, PRESERVED OR COOKED	2%
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:
0408.1	- Egg yolks:
0408.11.00	- - Dried	2%
0408.19.00	- - Other	2%
0408.9	- Other:
0408.91.00	- - Dried	2%
0408.99.00	- - Other	2%
0409.00.00	NATURAL HONEY	2%
0410.00.00	EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED	2%

Chapter 5

Products of animal origin, not elsewhere specified or included

Notes.

l.-This Chapter does not cover:

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

(b) Hides or skins (including furskins) other than goods of 0505 and parings and similar waste of raw hides or skins of 0511 (Chapter 41 or 43);

(d) Prepared knots or tufts for broom or brush making (9603).

SCHEDULE 3—continued

2 - For the purposes of 0501.00.00, 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, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as “ivory”.

4.- Throughout this Schedule, “horsehair” means hair of the manes or tails of equine or bovine animals.

0501.00.00	HUMAN HAIR, UNWORKED, WHETHER OR NOT WASHED OR SCOURED; WASTE OF HUMAN HAIR	2%
0502	PIGS’, HOGS’ OR BOARS’ BRISTLES AND HAIR; BADGER HAIR AND OTHER BRUSH MAKING HAIR; WASTE OF SUCH BRISTLES OR HAIR:
0502.10.00	- Pigs’, hogs’ or boars’ bristles and hair and waste thereof	2%
0502.90.00	- Other	2%
0503.00.00	HORSEHAIR AND HORSEHAIR WASTE, WHETHER OR NOT PUT UP AS A LAYER WITH OR WITHOUT SUPPORTING MATERIAL	20% DC:15%
0504.00.00	GUTS, BLADDERS AND STOMACHS OF ANIMALS (OTHER THAN FISH), WHOLE AND PIECES THEREOF	Free
0505	SKINS AND OTHER PARTS OF BIRDS, WITH THEIR FEATHERS OR DOWN, FEATHERS AND PARTS OF FEATHERS (WHETHER OR NOT WITH TRIMMED EDGES) AND DOWN, NOT FURTHER WORKED THAN CLEANED, DISINFECTED OR TREATED FOR PRESERVATION; POWDER AND WASTE OF FEATHERS OR PARTS OF FEATHERS:
0505.10.00	- Feathers of a kind used for stuffing; down	2%
0505.90.00	- Other	2%
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:
0506.10.00	- Ossein and bones treated with acid	2%
0506.90.00	-Other	2%
0507	IVORY, TORTOISE-SHELL, WHALEBONE AND WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE; POWDER AND WASTE OF THESE PRODUCTS:
0507.10.00	- Ivory; ivory powder and waste	2%
0507.90.00	- Other	2%
0508.00.00	CORAL AND SIMILAR MATERIALS, UNWORKED OR SIMPLY PREPARED BUT NOT OTHERWISE WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS OR ECHINODERMS AND CUTTLE-BONE, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE, POWDER AND WASTE THEREOF	2%
0509.00.00	NATURAL SPONGES OF ANIMAL ORIGIN	2%

SCHEDULE 3—continued

0510.00.00	AMBERGRIS, CASTOREUM, CIVET AND MUSK; CANTHARIDES; BILE, WHETHER OR NOT DRIED; GLANDS AND OTHER ANIMAL PRODUCTS USED IN THE PREPARATION OF PHARMACEUTICAL PRODUCTS, FRESH, CHILLED, FROZEN OR OTHERWISE PROVISIONALLY PRESERVED	2%
0511	ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, UNFIT FOR HUMAN CONSUMPTION:
0511.10.00	- Bovine semen	2%
0511.9	- Other:
0511.91.00	- - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3	2%
0511.99.00	- - Other	2%

Section II

Vegetable products

Note.

l.-In this Section “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

Chapter 6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Notes.

1.-Subject to the second part of 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 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 9701.

0601	BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT, IN GROWTH OR IN FLOWER; CHICORY PLANTS AND ROOTS OTHER THAN ROOTS OF 1212:
0601.10.00	- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant	2%
0601.20.00	- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots	2%
0602	OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN:
0602.10.00	- Unrooted cuttings and slips	2%
0602.20.00	- Edible fruit or nut trees, shrubs and bushes, grafted or not	2%
0602.30.00	- Rhododendrons and azaleas, grafted or not	2%
0602.40.00	- Roses, grafted or not	2%

SCHEDULE 3—continued

0602.9	- Other:
0602.91.00	- - Mushroom spawn	2%
0602.99.00	- - Other	2%
0603	CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED:
0603.10.00	- Fresh	Free
0603.90.00	- Other	Free
0604	FOLIAGE, BRANCHES AND OTHER PARTS OF PLANTS, WITHOUT FLOWERS OR FLOWER BUDS, AND GRASSES, MOSSES AND LICHENS, BEING GOODS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED:
0604.10.00	- Mosses and lichens	2%
0604.9	- Other:
0604.91.00	- - Fresh	2%
0604.99.00	- - Other	2%

Chapter 7

Edible vegetables and certain roots and tubers

Notes.

l.-This Chapter does not cover forage products of 1214.

2.- In 0709, 0710, 0711 and 0712 “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.-0712 covers all dried vegetables of the kinds falling in 0701 to 0711, other than:

(a) dried leguminous vegetables, shelled (0713);

(b) sweet corn in the forms specified in 1102 to 1104;

(d) flour and meal of the dried leguminous vegetables of 0713 (1106).

4.- However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (0904).

0701	POTATOES, FRESH OR CHILLED:
0701.10.00	-Seed	2%
0701.90.00	- Other	2%
0702.00.00	TOMATOES, FRESH OR CHILLED	2%
0703	ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHER ALLIACEOUS VEGETABLES, FRESH OR CHILLED:
0703.10.00	- Onions and shallots	2%
0703.20.00	- Garlic	2%
0703.90.00	- Leeks and other alliaceous vegetables	2%

SCHEDULE 3—continued

0704	CABBAGES, CAULIFLOWERS, KOHLRABI, KALE AND SIMILAR EDIBLE BRASSICAS, FRESH OR CHILLED:
0704.10.00	- Cauliflowers and headed broccoli	2%
0704.20.00	- Brussels sprouts	2%
0704.90.00	- Other	2%
0705	LETTUCE (Lactuca sativa) AND CHICORY (Cichorium spp,), FRESH OR CHILLED:
0705.1	- Lettuce:
0705.11.00	- - Cabbage lettuce (head lettuce)	2%
0705.19.00	- - Other	2%
0705.2	- Chicory:
0705.21.00	- - Witloof chicory (Cichorium intybus var. foliosum)	2%
0705.29.00	- - Other	2%
0706	CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY, CELERIAC, RADISHES AND SIMILAR EDIBLE ROOTS, FRESH OR CHILLED:
0706.10.00	- Carrots and turnips	2%
0706.90.00	- Other	2%
0707.00.00	CUCUMBERS AND GHERKINS, FRESH OR CHILLED	2%
0708	LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED, FRESH OR CHILLED:
0708.10.00	- Peas (Pisum sativum)	2%
0708.20.00	- Beans (Vigna spp., Phaseolus spp.)	2%
0708.90.00	- Other leguminous vegetables	2%
0709	OTHER VEGETABLES, FRESH OR CHILLED:
0709.10.00	- Globe artichokes	2%
0709,20.00	- Asparagus	2%
0709.30.00	-Aubergines (egg-plants)	2%
0709.40.00	- Celery other than celeriac	2%
0709.5	- Mushrooms and truffles:
0709.51.00	- - Mushrooms	10% DC:5%
0709.52.00	- - Truffles	10% DC:5%
0709.60.00	- Fruits of the genus Capsicum or of the genus Pimento	Free
0709.70.00	- Spinach, New Zealand spinach and orache spinach (garden spinach)	2%
0709.90.00	- Other	2%
0710	VEGETABLES (UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER), FROZEN:
0710.10.00	- Potatoes	10% DC:5%
0710.2	- Leguminous vegetables, shelled or unshelled:
0710.21.00	- - Peas (Pisum sativum)	10% DC:5%

SCHEDULE 3—continued

0710.22.00	- - Beans (Vigna spp., Phaseolus spp.)	10% DC:5%
0710.29.00	- - Other	10% DC:5%
0710.30.00	- Spinach, New Zealand spinach and orache spinach (garden spinach)	10% DC:5%
0710.40.00	- Sweet corn	10% DC:5%
0710.80	- Other vegetables:
0710.80.10	---Mushrooms and truffles	15% DC:10%
0710.80.90	---Other	10% DC:5%
0710.90.00	- Mixtures of vegetables	10% DC:5%
0711	VEGETABLES PROVISIONALLY PRESERVED (FOR EXAMPLE, BY SULPHUR DIOXIDE GAS, IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS), BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION:
0711.10.00	- Onions	10% DC:5%
0711.20.00	- Olives	10% DC:5%
0711.30.00	- Capers	10% DC:5%
0711.40.00	- Cucumbers and gherkins	10% DC:5%
0711.90.00	- Other vegetables; mixtures of vegetables	10% DC:5%
0712	DRIED VEGETABLES, WHOLE, CUT, SLICED, BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED:
0712.10.00	- Potatoes whether or not cut or sliced but not further prepared	15% DC:10%
0712.20.00	- Onions	10% DC:5%
0712.30.00	- Mushrooms and truffles	15% DC:10%
0712.90	- Other vegetables; mixtures of vegetables:
0712.90.10	---Potatoes	15% DC:10%
0712.90.90	---Other	10% DC:5%
0713	DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR NOT SKINNED OR SPLIT:
0713.10.00	- Peas (Pisum sativum)	10% DC:5%
0713.20.00	- Chickpeas (garbanzos)	10% DC:5%

SCHEDULE 3—continued

0713.3	- Beans (Vigna spp., Phaseolus spp.):
0713.31.00	- - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek	10% DC:5%
0713.32.00	- - Small red (Adzuki) beans (Phaseolus or Vigna angularis)	10% DC:5%
0713.33 ,	- - Kidney beans, including white pea beans (Phaseolus vulgaris):
0713.33.10	---For cultivation	10% DC:5%
0713.33.90	---Other	15% DC:10%
0713.39.00	- - Other	10% DC:5%
0713.40.00	- Lentils	10% DC:5%
0713.50.00	- Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor)	10% DC:5%
0713.90.00	- Other	10% DC:5%
0714	MANIOC, ARROWROOT, SALEP, JERUSALEM ARTICHOKES, SWEET POTATOES AND SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR INULIN CONTENT, FRESH OR DRIED, WHETHER OR NOT SLICED OR IN THE FORM OF PELLETS; SAGO PITH:
0714.10.00	- Manioc (cassava)	2%
0714.20.00	- Sweet potatoes	2%
0714.90.00	- Other	2%

Chapter 8

Edible fruit and nuts; peel of citrus fruit or melons

Notes.

1.- This Chapter does not cover inedible nuts or fruits.

2.-Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

0801	COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED:
0801.10.00	- Coconuts	Free
0801.20.00	- Brazil nuts	Free
0801.30.00	- Cashew nuts	Free
0802	OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED:
0802.1	- Almonds:
0802.11.00	- - In shell	12% DC:7%

SCHEDULE 3—continued

0802.12.00	- - Shelled	12% DC:7%
0802.2	- Hazelnuts or filberts (Corylus spp.):
0802.21.00	- - In shell	Free
0802.22.00	- - Shelled	Free
0802.3	- Walnuts:
0802.31.00	- - In shell	2%
0802.32.00	- - Shelled	2%
0802.40.00	- Chestnuts (Castanea spp.)	2%
0802.50.00	- Pistachios	2%
0802.90.00	- Other	2%
0803.00.00	BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED	2%
0804	DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES AND MANGOSTEENS, FRESH OR DRIED:
0804.10.00	- Dates	Free
0804.20.00	- Figs	Free
0804.30.00	- Pineapples	2%
0804.40.00	- Avocados	2%
0804.50.00	- Guavas, mangoes and mangosteens	2%
0805	CITRUS FRUIT, FRESH OR DRIED:
0805.10.00	- Oranges	2%
0805.20.00	- Mandarins (including tangerines and satsumas); Clementines, wilkings and similar citrus hybrids	2%
0805.30.00	- Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia)	2%
0805.40.00	- Grapefruit	2%
0805.90.00	- Other	2%
0806	GRAPES, FRESH OR DRIED:
0806.10.00	- Fresh	25% DC:20%
0806.20.00	-Dried	25% DC:20%
0807	MELONS (INCLUDING WATERMELONS) AND PAWPAWS (PAPAYAS), FRESH:
0807.10.00	- Melons (including watermelons)	2%
0807.20.00	- Pawpaws (papayas)	2%
0808	APPLES, PEARS AND QUINCES, FRESH:
0808.10.00	- Apples	2%
0808.20.00	- Pears and quinces	2%
0809	APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SLOES, FRESH:
0809.10.00	- Apricots	2%
0809.20.00	- Cherries	2%
0809.30.00	- Peaches, including nectarines	2%

SCHEDULE 3—continued

0809.40.00	- Plums and sloes	2%
0810	OTHER FRUIT, FRESH:
0810.10.00	- Strawberries	2%
0810.20.00	- Raspberries, blackberries, mulberries and loganberries	2%
0810.30.00	- Black, white or red currants and gooseberries	2%
0810.40.00	- Cranberries, bilberries and other fruits of the genus Vaccinium	2%
0810.90.00	- Other	Free
0811	FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:
0811.10.00	- Strawberries	5%
0811.20.00	- Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries	2%
0811.90.00	-Other	2%
0812	FRUIT AND NUTS PROVISIONALLY PRESERVED (FOR EXAMPLE, BY SULPHUR DIOXIDE GAS, IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS), BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION:
0812.10.00	- Cherries	2%
0812.20.00	- Strawberries	2%
0812.90.00	- Other	2%
0813	FRUIT, DRIED, OTHER THAN THAT OF 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER:
0813.10.00	- Apricots	10% DC:5%
0813.20.00	-Prunes	10% DC:5%
0813.30.00	- Apples	10% DC:5%
0813.40.00	- Other fruit	10% DC:5%
0813.50.00	- Mixtures of nuts or dried fruits of this Chapter	10% DC:5%
0814.00.00	PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS	2%

SCHEDULE 3—continued

Chapter 9

Coffee, tea, mate and spices

Notes.

1.- Mixtures of the products of 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 0910.

The addition of other substances to the products of 0904 to 0910 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in 2103.

2.- This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of 1211.

0901	COFFEE, WHETHER OR NOT ROASTED OR DECAFFEINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION:
0901.1	- Coffee, not roasted:
0901.11.00	- - Not decaffeinated	2%
0901.12.00	- - Decaffeinated	2%
0901.2	- Coffee, roasted:
0901.21.00	- - Not decaffeinated	2%
0901.22.00	- - Decaffeinated	2%
0901.30.00	- Coffee husks and skins	2%
0901.40.00	- Coffee substitutes containing coffee	2%
0902	TEA:
0902.10.00	- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg	Free
0902.20.00	- Other green tea (not fermented)	Free
0902.30.00	- Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg	Free
0902.40.00	- Other black tea (fermented) and other partly fermented tea	Free
0903.00.00	MATE	Free
0904	PEPPER OF THE GENUS Piper, DRIED OR CRUSHED OR GROUND FRUITS OF THE GENUS Capsicum OR OF THE GENUS Pimenta:
0904.1	- Pepper:
0904.11.00	- - Neither crushed no	Free
0904.12.00	- - Crushed or ground	Free
0904.20.00	- Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground	Free
0905.00.00	VANILLA	Free
0906	CINNAMON AND CINNAMON-TREE FLOWERS:
0906.10.00	- Neither crushed nor ground	Free
0906.20.00	- Crushed or ground	Free

SCHEDULE 3—continued

0907.00.00	CLOVES (WHOLE FRUIT, CLOVES AND STEMS)	Free
0908	NUTMEG, MACE AND CARDAMOMS:
0908.10.00	- Nutmeg	Free
0908.20.00	- Mace	Free
0908.30.00	- Cardamoms	Free
0909	SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN, CARAWAY OR JUNIPER:
0909.10.00	- Seeds of anise or badian	Free
0909.20.00	- Seeds of coriander	Free
0909.30.00	- Seeds of cumin	Free
0909.40.00	- Seeds of caraway	Free
0909.50.00	- Seeds of fennel or juniper	Free
0910	GINGER, SAFFRON, TURMERIC (CURCUMA), THYME, BAY LEAVES, CURRY AND OTHER SPICES:
0910.10.00	- Ginger	2%
0910.20.00	- Saffron	Free
0910.30.00	- Turmeric (curcuma)	Free
0910.40.00	- Thyme; bay leaves	Free
0910.50.00	-Curry	Free
0910.9	- Other spices:
0910.91.00	- - Mixtures referred to in Note 1(b) to this Chapter	Free
0910.99.00	- - Other	Free

Chapter 10

Cereals

Notes.

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

(b) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled, converted or broken remains classified in 1006.

2.- 1005 does not cover sweet corn (Chapter 7).

Subheading Note.

1.-“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.

1001	WHEAT AND MESLIN:
1001.10.00	- Durum wheat	2%
1001.90.00	-Other	2%
1002.00.00	RYE	2%
1003.00.00	BARLEY	2%
1004.00.00	OATS	2%

SCHEDULE 3—continued

1005	MAIZE (CORN):
1005.10.00	- Seed	2%
1005.90.00	- Other	2%
1006	RICE:
1006.10.00	- Rice in the husk (paddy or rough)	2%
1006.20.00	- Husked (brown) rice	2%
1006.30.00	- Semi-milled or wholly milled rice, whether or not polished or glazed	2%
1006.40.00	- Broken rice	2%
1007.00.00	GRAIN SORGHUM	2%
1008	BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS:
1008.10.00	- Buckwheat	2%
1008.20.00	- Millet	2%
1008.30.00	- Canary seed	2%
1008.90.00	- Other cereals	2%

Chapter 11

Products of the milling industry; malt; starches; inulin; wheat gluten

Notes.

1- This Chapter does not cover:

(a) Roasted malt put up as coffee substitutes (0901 or 2101);

(b) Prepared flours, meals or starches of 1901;

(d) Vegetables, prepared or preserved, of 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 2302.

(B) Products falling in this Chapter under the above provisions shall be classified in 1101.00.00 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 1103 or 1104.

SCHEDULE 3—continued

			Rate of passage through a sieve with an aperture of
Cereal	Starch content	Ash content	315 micrometres (microns)	500 micrometres (microns)
(1)	(2)	(3)	(4)	(5)
Wheat and rye....................	45%	2.5%	80%	–
Barley..........................	45%	3%	80%	-
Oats...........................	45%	5%	80%	-
Maize (corn) and grain sorghum.........	45%	2%	–	90%
Rice...........................	45%	1.6%	80%	-
Buckwheat.......................	45%	4%	80%	-

3.- For the purposes of 1103, “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.

1101.00.00	WHEAT OR MESLIN FLOUR	2%
1102	CEREAL FLOURS OTHER THAN OF WHEAT OR MESLIN:
1102.10.00	- Rye flour	2%
1102.20.00	- Maize (corn) flour	2%
1102.30.00	- Rice flour	2%
1102.90.00	- Other	2%
1103	CEREAL GROATS, MEAL AND PELLETS:
1103.1	- Groats and meal:
1103.11.00	- - Of wheat	2%
1103.12.00	- - Of oats	2%
1103.13.00	- - Of maize (corn)	2%
1103.14.00	- - Of rice	2%
1103.19.00	- - Of other cereals	2%
1103.2	- Pellets:
1103.21.00	- - Of wheat	2%
1103.29.00	- - Of other cereals	2%
1104	CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED, SLICED OR KIBBLED), EXCEPT RICE OF 1006; GERM OF CEREALS, WHOLE, ROLLED, FLAKED OR GROUND:
1104.1	- Rolled or flaked grains:
1104.11.00	- - Of barley	2%
1104.12.00	- - Of oats	2%
1104.19.00	- - Of other cereals	2%

SCHEDULE 3—continued

1104.2	- Other worked grains (for example, hulled, pearled, sliced or kibbled):
1104.21.00	- - Of barley	2%
1104.22.00	- - Of oats	2%
1104.23.00	- - Of maize (corn)	2%
1104.29.00	- - Of other cereals	2%
1104.30.00	- Germ of cereals, whole, rolled, flaked or ground	2%
1105	FLOUR, MEAL AND FLAKES OF POTATOES:
1105.10.00	- Flour and meal	15% DC:10%
1105.20.00	- Flakes	15% DC:10%
1106	FLOUR AND MEAL OF THE DRIED LEGUMINOUS VEGETABLES OF 0713, OF SAGO OR OF ROOTS OR TUBERS OF 0714; FLOUR, MEAL AND POWDER OF THE PRODUCTS OF CHAPTER 8:
1106.10.00	- Flour and meal of the dried leguminous vegetables of 0713	10% DC:5%
1106.20.00	- Flour and meal of sago, roots or tubers of 0714	10% DC:5%
1106.30.00	- Flour, meal and powder of the products of Chapter 8	2%
1107	MALT, WHETHER OR NOT ROASTED:
1107.10.00	- Not roasted	2%
1107.20.00	- Roasted	2%
1108	STARCHES; INULIN:
1108.1	- Starches:
1108.11.00	- - Wheat starch	2%
1108.12.00	- - Maize (corn) starch	2%
1108.13.00	- - Potato starch	10% DC:5%
1108.14.00	- - Manioc (cassava) starch	10% DC:5%
1108.19.00	- - Other starches	5%
1108.20.00	- Inulin	5%
1109.00.00	WHEAT GLUTEN, WHETHER OR NOT DRIED	2%

Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

Notes.

1.- 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 0801 or 0802 or to olives (Chapter 7 or Chapter 20).

2- 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 2304.00.00 to 2306.

SCHEDULE 3—continued

3.-For the purposes of 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”.

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;

(d) Products of 1201.00.00 to 1207 or 1211.

4.- 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.

1211 does not, however, apply to:

(a) Medicaments of Chapter 30;

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

5.- For the purposes of 1212, “seaweeds and other algae” does not include:

(a) Dead single-cell micro-organisms of 2102;

(b) Cultures of micro-organisms of 3002; or

1201.00.00	SOYA BEANS, WHETHER OR NOT BROKEN	2%
1202	GROUND-NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN:
1202.10.00	- In shell	10% DC:5%
1202.20.00	- Shelled, whether or not broken	10% DC:5%
1203.00.00	COPRA	2%
1204.00.00	LINSEED, WHETHER OR NOT BROKEN	2%
1205.00.00	RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN	2%
1206.00.00	SUNFLOWER SEEDS, WHETHER OR NOT BROKEN	2%
1207	OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN.
1207.10.00	- Palm nuts and kernels	2%
1207.20.00	- Cotton seeds	2%
1207.30.00	- Castor oil seeds	2%
1207.40.00	- Sesamum seeds	2%
1207.50.00	- Mustard seeds	2%
1207.60.00	- Safflower seeds	2%
1207.9	- Other:
1207.91.00	- - Poppy seeds	2%
1207.92.00	- - Shea nuts (karite nuts)	2%
1207.99.00	- - Other	2%

SCHEDULE 3—continued

1208	FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS, OTHER THAN THOSE OF MUSTARD:
1208.10.00	- Of soya beans	2%
1208.90.00	- Other	2%
1209	SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING:
1209.1	- Beet seed:
1209.11.00	- - Sugar beet seed	2%
1209.19.00	- - Other	2%
1209.2	- Seeds of forage plants, other than beet seed:
1209.21.00	- - Lucerne (alfalfa) seed	2%
1209.22.00	- - Clover (Trifolium spp.) seed	2%
1209.23.00	- - Fescue seed	2%
1209.24.00	- - Kentucky blue grass (Poa prantensis L.) seed	2%
1209.25.00	- - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed	2%
1209.26.00	- - Timothy grass seed	2%
1209.29.00	- - Other	Free
1209.30.00	- Seeds of herbaceous plants cultivated principally for their flowers	2%
1209.9	- Other:
1209.91.00	- - Vegetable seeds	Free
1209.99.00	- - Other	2%
1210	HOP CONES, FRESH OR DRIED, WHETHER OR NOT GROUND, POWDERED OR IN THE FORM OF PELLETS; LUPULIN:
1210.10.00	- Hop cones, neither ground nor powdered nor in the form of pellets	10% DC:5%
1210.20.00	- Hop cones, ground, powdered or in the form of pellets; lupulin	10% DC:5%
1211	PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSES, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED:
1211.10.00	- Liquorice roots	Free
1211.20.00	- Ginseng roots	Free
1211.90.00	- Other	Free
1212	LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGAR CANE, FRESH OR DRIED, WHETHER OR NOT GROUND; FRUIT STONES AND KERNELS AND OTHER VEGETABLE PRODUCTS (INCLUDING UNROASTED CHICORY ROOTS OF THE VARIETY Cichorium intybus sativum) OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED:

SCHEDULE 3—continued

1212.10.00	- Locust beans, including locust bean seeds	2%
1212.20.00	- Seaweeds and other algae	Free
1212.30.00	- Apricot, peach or plum stones and kernels	2%
1212.9	- Other:
1212.91.00	- - Sugar beet	2%
1212.92.00	- - Sugar cane	2%
1212.99.00	- - Other	2%
1213.00.00	CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF PELLETS	2%
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	2%
1214.90.00	- Other	2%

Chapter 13

Lac; gums, resins and other vegetable saps and extracts

Note.

1.- 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 (1704);

(b) Malt extract (1901);

(d) Vegetable saps or extracts constituting alcoholic beverages, or compound alcoholic preparations of a kind used for the manufacture of beverages (Chapter 22);

(e) Camphor, glycyrrhizin or other products of 2914 or 2938;

(f) Medicaments of 3003 or 3004 or blood-grouping reagents (3006);

(g) Tanning or dyeing extracts (3201 or 3203.00.00);

(h) Essential oils, concretes, absolutes, resinoids or aqueous distillates or aqueous solutions of essential oils (Chapter 33); or

(ij) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (4001).

1301	LAC; NATURAL GUMS, RESINS, GUM-RESINS AND BALSAMS:
1301.10.00	- Lac	Free
1301.20.00	- Gum Arabic	Free
1301.90.00	-Other	Free
1302	VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS:

SCHEDULE 3—continued

1302.1	- Vegetable saps and extracts:
1302.11.00	- - Opium	Free
1302.12.00	- - Of liquorice	Free
1302.13.00	- - Of hops	35% DC:30%
1302.14.00	- - Of pyrethrum or of the roots of plants containing rotenone	Free
1302.19	- - Other:
1302.19.10	---Oleoresin of ginger (gingerin)	10% DC:5%
1302.19.90	---Other	Free
1302.20.00	- Pectic substances, pectinates and pectates	Free
1302.3	- Mucilages and thickeners, whether or not modified, derived from vegetable products:
1302.31.00	- - Agar-agar	Free
1302.32.00	- - Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds	Free
1302.39.00	- - Other	Free

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

Notes.

l.-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.- 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 chip wood (4404).

3.- 1402 does not apply to wood wool (4405.00.00).

4.- 1403 does not apply to prepared knots or tufts for broom or brush making (9603).

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	2%
1401.20.00	- Rattans	2%
1401.90.00	- Other	2%
1402	VEGETABLE MATERIALS OF A KIND USED PRIMARILY AS STUFFING OR AS PADDING (FOR EXAMPLE, KAPOK, VEGETABLE HAIR AND EEL-GRASS), WHETHER OR NOT PUT UP AS A LAYER WITH OR WITHOUT SUPPORTING MATERIAL:
1402.10.00	- Kapok	2%

SCHEDULE 3—continued

1402.9	- Other:
1402.91.00	- - Vegetable hair	2%
1402.99.00	- - Other	2%
1403	VEGETABLE MATERIALS OF A KIND USED PRIMARILY IN BROOMS OR IN BRUSHES (FOR EXAMPLE, BROOMCORN, PIASSAVA, COUCH-GRASS AND ISTLE), WHETHER OR NOT IN HANKS OR BUNDLES:
1403.10.00	- Broomcorn (Sorghum vulgare var. technicum)	2%
1403.90.00	- Other	2%
1404	VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED:
1404.10.00	- Raw vegetable materials of a kind used primarily in dyeing or tanning	Free
1404.20.00	- Cotton linters	2%
1404.90.00	- Other	2%

Section III

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Chapter 15

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Notes.

l.-This Chapter does not cover:

(a) Pig fat or poultry fat of 0209.00.00;

(b) Cocoa butter, fat or oil (1804.00.00);

(d) Greaves (2301) or residues of 2304.00.00 to 2306;

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

(f) Factice derived from oils (4002).

2.- 1509 does not apply to oils obtained from olives by solvent extraction (1510.00.00).

3.-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 1522.00.00.

1501.00.00	LARD; OTHER PIG FAT AND POULTRY FAT, RENDERED, WHETHER OR NOT PRESSED OR SOLVENT-EXTRACTED	2%
1502.00.00	FATS OF BOVINE ANIMALS, SHEEP OR GOATS, RAW OR RENDERED, WHETHER OR NOT PRESSED OR SOLVENT-EXTRACTED	2%

SCHEDULE 3—continued

1503.00.00	LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO-OIL AND TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE PREPARED	2%
1504	FATS AND OILS AND THEIR FRACTIONS, OF FISH OR MARINE MAMMALS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1504.10.00	- Fish-liver oils and their fractions	Free
1504.20.00	- Fats and oils and their fractions, of fish, other than liver oils	2%
1504.30.00	- Fats and oils and their fractions, of marine mammals	2%
1505	WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM (INCLUDING LANOLIN):
1505.10.00	- Wool grease, crude	2%
1505.90.00	- Other	2%
1506.00.00	OTHER ANIMAL FATS AND OILS AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED	2%
1507	SOYA-BEAN OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1507.10.00	- Crude oil, whether or not degummed	10% DC:5%
1507.90.00	- Other	10% DC:5%
1508	GROUND-NUT OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1508.10.00	- Crude oil	10% DC:5%
1508.90.00	- Other	10% DC:5%
1509	OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1509.10.00	- Virgin	2%
1509.90.00	- Other	2%
1510.00.00	OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF 1509	2%
1511	PALM OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1511.10.00	- Crude oil	2%
1511.90.00	- Other	2%
1512	SUNFLOWER-SEED, SAFFLOWER OR COTTONSEED OIL AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:

SCHEDULE 3—continued

1512.1	- Sunflower-seed or safflower oil and their fractions:
1512.11.00	- - Crude oil	10% DC:5%
1512.19.00	- - Other	10% DC:5%
1512.2	- Cotton-seed oil and its fractions:
1512.21.00	- - Crude oil, whether or not gossypol has been removed	10% DC:5%
1512.29.00	- - Other	10% DC:5%
1513	COCONUT (COPRA), PALM KERNEL OR BABASSU OIL AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1513.1	- Coconut (copra) oil and its fractions:
1513.11.00	- - Crude oil	2%
1513.19.00	- - Other	2%
,1513.2	- Palm kernel or babassu oil and their fractions:
1513.21.00	- - Crude oil	Free
1513.29.00	- - Other	Free
1514	RAPE, COLZA OR MUSTARD OIL AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1514.10.00	- Crude oil	10% DC:5% CAN:5%
1514.90.00	- Other	10% DC:5% CAN:5%
1515	OTHER FIXED VEGETABLE FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1515.1	- Linseed oil and its fractions:
1515.11.00	- - Crude oil	10% DC:5%
1515.19.00	- - Other	10% DC:5%
1515.2	- Maize (corn) oil and its fractions:
1515.21.00	- - Crude oil	10% DC:5%
1515.29.00	- - Other	10% DC:5%
1515.30.00	- Castor oil and its fractions	Free
1515.40.00	- Tung oil and its fractions	2%
1515.50.00	- Sesame oil and its fractions	2%
1515.60.00	- Jojoba oil and its fractions	Free
1515.90.00	- Other	Free

SCHEDULE 3—continued

1516	ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENATED, INTER-ESTERIFIED, RE-ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED, BUT NOT FURTHER PREPARED:
1516.10.00	- Animal fats and oils and their fractions	Free
1516.20.00	- Vegetable fats and oils and their fractions	Free
1517	MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, OTHER THAN EDIBLE FATS OR OILS OR THEIR FRACTIONS OF 1516:
1517.10.00	- Margarine, excluding liquid margarine	10% DC:5%
1517.90.00	-Other	10% DC:5%
1518	ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED:
1518.00.10	---Epoxidised vegetable oils	20% DC: 15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC: 10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
1518.00.90	---Other	2%
1519	INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS; ACID OILS FROM REFINING; INDUSTRIAL FATTY ALCOHOLS:
1519.1	- Industrial monocarboxylic fatty acids:
1519.11.00	- - Stearic acid	10% DC:5%
1519.12.00	- - Oleic acid	10% DC:5%
1519.13.00	- - Tall oil fatty acids	10% DC:5%
1519.19.00	- - Other	10% DC:5%

SCHEDULE 3—continued

1519.20.00	- Acid oils from refining	10% DC:5%
1519.30.00	- Industrial fatty alcohols	20% DC: 15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
1520	GLYCEROL (GLYCERINE), WHETHER OR NOT PURE; GLYCEROL WATERS AND GLYCEROL LYES:
1520.10.00	-Glycerol (glycerine), crude; glycerol waters and glycerol lyes	2%
1520.90.00	- Other, including synthetic glycerol	10% DC:5%
1521	VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES), BEESWAX, OTHER INSECT WAXES AND SPERMACETI, WHETHER OR NOT REFINED OR COLOURED:
1521.10.00	- Vegetable waxes	Free
1521.90.00	- Other	2%
1522.00.00	DEGRAS; RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES	2%

Section IV

Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

Note.

l.-In this Section “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

Chapter 16

Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

Notes.

l.-This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3.

2.- Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified 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 1902 or to the preparations of 2103 or 2104.

Subheading Notes.

l.-For the purposes of 1602.10.00, “homogenised preparations” means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic

SCHEDULE 3—continued

purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of 1602.

2.-The fish and crustaceans specified in the subheadings of 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

1601.00.00	SAUSAGES AND SIMILAR PRODUCTS, OF MEAT, MEAT OFFAL OR BLOOD; FOOD PREPARATIONS BASED ON THESE PRODUCTS	10% DC:5%
1602	OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL OR BLOOD:
1602.10.00	- Homogenised preparations	10% DC:5% CAN:5%
1602.20.00	- Of liver of any animal	10% DC:5% CAN:5%
1602.3	-Of poultry of 0105:
1602.31.00	- - Of turkeys	2%
1602.39.00	- - Other	2%
1602.4	- Of swine:
1602.41.00	- - Hams and cuts thereof	15% DC:10% CAN:10%
1602.42.00	- - Shoulders and cuts thereof	15% DC:10% CAN:10%
1602.49.00	- - Other, including mixtures	10% DC:5% CAN:5%
1602.50.00	- Of bovine animals	10% DC:5% CAN:5%
1602.90.00	- Other, including preparations of blood of any animal	10% DC:5% CAN:5%
1603.00.00	EXTRACTS AND JUICES OF MEAT, FISH OR CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES	2%
1604	PREPARED OR PRESERVED FISH; CAVIAR AND CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS:
1604.1	- Fish, whole or in pieces, but not minced:
1604.11.00	- - Salmon	2%
1604.12.00	- - Herrings	2%
1604.13.00	- - Sardines, sardinella and brisling or sprats	Free
1604.14.00	- - Tunas, skipjack and Atlantic bonito (Sarda spp.)	15% DC:10%

SCHEDULE 3—continued

1604.15.00	- - Mackerel	2%
1604.16.00	- - Anchovies	2%
1604.19.00	- - Other	2%
1604.20.00	- Other prepared or preserved fish	Free
1604.30.00	- Caviar and caviar substitutes	2%
1605	CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, PREPARED OR PRESERVED:
1605.10.00	- Crab	Free
1605.20.00	- Shrimps and prawns	Free
1605.30.00	- Lobster	Free
1605.40.00	- Other crustaceans	Free
1605.90.00	- Other	Free

Chapter 17

Sugars and sugar confectionery

Note.

1- This Chapter does not cover:

(a) Sugar confectionery containing cocoa (1806);

(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of 2940.00.00; or

Subheading Note.

l.-For the purposes of 1701.11.00 and 1701.12.00, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimetric reading of less than 99.5°.

1701	CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM:
1701.1	- Raw sugar not containing added flavouring or colouring matter:
1701.11.00	- - Cane sugar	10% DC:5%
1701.12.00	- - Beet sugar	10% DC:5%
1701.9	- Other:
1701.91.00	- - Containing added flavouring or colouring matter	10% DC:5%
1701.99.00	- - Other	10% DC:5%
1702	OTHER SUGARS, INCLUDING CHEMICALLY PURE LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE, IN SOLID FORM; SUGAR SYRUPS NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER; ARTIFICIAL HONEY, WHETHER OR NOT MIXED WITH NATURAL HONEY; CARAMEL:
1702.10.00	- Lactose and lactose syrup	20% DC:15%

SCHEDULE 3—continued

1702.20.00	- Maple sugar and maple syrup	5% CAN:Free
1702.30.00	- Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose	10% DC:5%
1702.40.00	- Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose	5%
1702.50.00	- Chemically pure fructose	2%
1702.60.00	- Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose	10% DC:5%
1702.90.00	- Other, including invert sugar	10% DC:5%
1703	MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR:
1703.10.00	- Cane molasses	2%
1703.90.00	- Other	2%
1704	SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA:
1704.10.00	- Chewing gum, whether or not sugar-coated	20% DC:15%
1704.90.00	- Other	20% DC:15%

Chapter 18

Cocoa and cocoa preparations

Notes.

l.- This Chapter does not cover the preparations of 0403, 1901, 1904, 1905, 2105.00.00, 2202, 2208, 3003 or 3004.

2.- 1806 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

1801.00.00	COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED	2%
1802.00.00	COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE	2%
1803	COCOA PASTE, WHETHER OR NOT DEFATTED:
1803.10.00	- Not defatted	Free
1803.20.00	- Wholly or partly defatted	Free
1804.00.00	COCOA BUTTER, FAT AND OIL	Free
1805.00.00	COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER	Free
1806	CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA:
1806.10.00	- Cocoa powder, containing added sugar or other sweetening matter	20% DC:15%
1806.20.00	- Other preparations in blocks or slabs weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg	20% DC:15%

SCHEDULE 3—continued

1806.3	- Other, in blocks, slabs or bars:
1806.31.00	- - Filled	20% DC:15%
1806.32.00	- - Not filled	20% DC:15%
1806.90.00	- Other	20% DC:15%

Chapter 19

Preparations of cereals, flour, starch or milk; pastrycooks’ products

Notes.

1.- This Chapter does not cover:

(a) Except in the case of stuffed products of 1902, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (2309); or

2.-In this Chapter “flour” and “meal” mean cereal flour and meal of Chapter 11 and other flour, meal and powder of vegetable origin of any Chapter.

3.- 1904 does not cover preparations containing more than 8% by weight of cocoa powder or coated with chocolate or other food preparations containing cocoa of 1806 (1806).

4.-For the purposes of 1904, “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.

1901	MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, MEAL, STARCH OR MALT EXTRACT, NOT CONTAINING COCOA POWDER OR CONTAINING COCOA POWDER IN A PROPORTION BY WEIGHT OF LESS THAN 50%, NOT ELSEWHERE SPECIFIED OR INCLUDED; FOOD PREPARATIONS OF GOODS OF 0401 TO 0404, NOT CONTAINING COCOA POWDER OR CONTAINING COCOA POWDER IN A PROPORTION BY WEIGHT OF LESS THAN 10%, NOT ELSEWHERE SPECIFIED OR INCLUDED:
1901.10.00	- Preparations for infant use, put up for retail sale	10% DC:5%
1901.20.00	- Mixes and doughs for the preparation of bakers’ wares of 1905	10% DC:5%
1901.90.00	-Other	10% DC:5%
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:
1902.1	- Uncooked pasta, not stuffed or otherwise prepared:
1902.11.00	- - Containing eggs	10% DC:5%

SCHEDULE 3—continued

1902.19.00	- - Other	10% DC:5%
1902.20.00	-Stuffed pasta, whether or not cooked or otherwise prepared	10% DC:5%
1902.30.00	- Other pasta	10% DC:5%
1902.40.00	- Couscous	10% DC:5%
1903.00.00	TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS, SIFTINGS OR IN SIMILAR FORMS	Free
1904	PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS, OTHER THAN MAIZE (CORN), IN GRAIN FORM, PRE-COOKED OR OTHERWISE PREPARED:
1904.10.00	- Prepared foods obtained by the swelling or roasting of cereals or cereal products	10% DC:5%
1904.90.00	-Other	5%
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	2%
1905.20.00	- Gingerbread and the like	10% DC:5%
1905.30.00	- Sweet biscuits; waffles and wafers	10% DC:5%
1905.40.00	- Rusks, toasted bread and similar toasted products	10% DC:5%
1905.90.00	-Other	10% DC:5%

Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants

Notes.

1.- This Chapter does not cover:

(a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

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

SCHEDULE 3—continued

2.- 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (1704) or chocolate confectionery (1806).

3.- 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of 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 2002.

5.- For the purposes of 2009, “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.

Subheading Notes.

l.-For the purposes of 2005.10.00, “homogenised vegetables” means preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. 2005.10.00 takes precedence over all other subheadings of 2005.

2.-For the purposes of 2007.10.00, “homogenised preparations” means preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. 2007.10.00 takes precedence over all other subheadings of 2007.

Additional Note.

1.- For the purposes of 2009, “TSS” means total soluble solids as determined by the International Federation of Fruit Juice Producers analysis method No. 88, 1968.

2001	VEGETABLES, FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, PREPARED OR PRESERVED BY VINEGAR OR ACETIC ACID:
2001.10.00	- Cucumbers and gherkins	10% DC:5%
2001.20.00	- Onions	10% DC:5%
2001.90.00	- Other	10% DC:5%
2002	TOMATOES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID:
2002.10.00	- Tomatoes, whole or in pieces	10% DC:5%
2002.90.00	- Other	15% DC:10%
2003	MUSHROOMS AND TRUFFLES, PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID:
2003.10.00	- Mushrooms	10% DC:5%
2003.20.00	- Truffles	10% DC:5%
2004	OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, FROZEN:

SCHEDULE 3—continued

2004.10.00	- Potatoes	10% DC:5%
2004.90.00	- Other vegetables and mixtures of vegetables	10% DC:5%
2005	OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN:
2005.10.00	- Homogenised vegetables	10% DC:5%
2005.20.00	- Potatoes	10% DC:5%
2005.30.00	- Sauerkraut	10% DC:5%
2005.40.00	- Peas (Pisum sativum)	10% DC:5%
2005.5	- Beans (Vigna spp., Phaseolus spp.):
2005.51.00	- - Beans, shelled	10% DC:5%
2005.59.00	- - Other	10% DC:5%
2005.60.00	- Asparagus	10% DC:5%
2005.70.00	-Olives	10% DC:5%
2005.80.00	- Sweet corn (Zea mays var. saccharata)	10% DC:5%
2005.90.00	- Other vegetables and mixtures of vegetables	10% DC:5%
2006.00.00	FRUIT, NUTS, FRUIT-PEEL AND OTHER PARTS OF PLANTS, PRESERVED BY SUGAR (DRAINED, GLACE OR CRYSTALLISED)	15% DC:10%
2007	JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE AND FRUIT OR NUT PASTES, BEING COOKED PREPARATIONS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:
2007.10.00	- Homogenised preparations	10% DC:5%
2007.9	- Other:
2007.91.00	- - Citrus fruit	10% DC:5%
2007.99.00	- - Other	10% DC:5%
2008	FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, OTHERWISE PREPARED OR PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR SPIRIT, NOT ELSEWHERE SPECIFIED OR INCLUDED:
2008.1	- Nuts, ground-nuts and other seeds, whether or not mixed together:
2008.11.00	- - Ground-nuts	5%

SCHEDULE 3—continued

2008.19.00	- - Other, including mixtures	10% DC:5%
2008.20.00	- Pineapples	10% DC:5%
2008.30.00	- Citrus fruit	10% DC:5%
2008.40.00	-Pears	10% DC:5%
2008.50.00	- Apricots	10% DC:5%
2008.60.00	- Cherries	10% DC:5%
2008.70.00	- Peaches	10% DC:5%
2008.80.00	- Strawberries	10% DC:5%
2008.9	- Other, including mixtures other than those of 2008.19.00:
2008.91.00	- - Palm hearts	5%
2008.92.00	- - Mixtures	10% DC:5%
2008.99.00	- - Other	5%
2009	FRUIT JUICES (INCLUDING GRAPE MUST) AND VEGETABLE JUICES, UNFERMENTED AND NOT CONTAINING ADDED SPIRIT, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:
2009.1	- Orange juice:
2009.11.00	- - Frozen	10%, and $0.50/kg TSS, and an amount per kg TSS equal to the amount by which the value per kg TSS is less than $1 DC:5%, and $0.50/kg TSS, and an amount per kg TSS equal to the amount by which the value per kg TSS is less than $1

SCHEDULE 3—continued

2009.19.00	- - Other	10%, and $0.50/kg TSS, and an amount per kg TSS equal to the amount by which the value per kg TSS is less than $1 DC:5%, and $0.50/kg TSS, and an amount per kg TSS equal to the amount by which the value per kg TSS is less than $1
2009.20.00	- Grapefruit juice	20% DC:15%
2009.30	- Juice of any other single citrus fruit:
2009.30.10	---Lime juice, unsweetened	2%
2009.30.20	---Mandarin (including tangerine and satsuma) juice or the juice of Clementines, wilkings and similar citrus hybrids	10%, and $0.50/kg TSS, and an amount per kg TSS equal to the amount by which the value per kg TSS is less than $1 DC:5%, and $0.50/kg TSS, and an amount per kg TSS equal to the amount by which the value per kg TSS is less than $1

SCHEDULE 3—continued

2009.30.90	---Other	20% DC:15%
2009.40.00	- Pineapple juice	10% PNG:5% DC:5%
2009.50.00	- Tomato juice	10% DC:5%
2009.60.00	- Grape juice (including grape must)	10% PNG:5% DC:5%
2009.70.00	- Apple juice	10% PNG:5% DC:5%
2009.80.00	- Juice of any other single fruit or vegetable	10% DC:5%
2009.90	- Mixtures of juices:
2009.90.10	---Citrus	10%, and $0.50/kg TSS, and an amount per kg TSS equal to the amount by which the value per kg TSS is less than $1 DC:5%, and $0.50/kg TSS, and an amount per kg TSS equal to the amount by which the value per kg TSS is less than $1
	---Citrus
2009.90.90	---Other	10% DC:5%

Chapter 21

Miscellaneous edible preparations

Notes.

1.- This Chapter does not cover:

(a) Mixed vegetables of 0712;

(b) Roasted coffee substitutes containing coffee in any proportion (0901);

SCHEDULE 3—continued

(d) Food preparations, other than the products described in 2103 or 2104, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(e) Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume (see Note 2 to Chapter 22) exceeding 0.5% vol (2208);

(f) Yeast put up as a medicament or other products of 3003 or 3004; or

(g) Prepared enzymes of 3507.

2.- Extracts of the substitutes referred to in Note 1(b) above are to be classified in 2101.

3.- For the purposes of 2104, “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

2101	EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONS WITH A BASIS OF THESE PRODUCTS OR WITH A BASIS OF COFFEE, TEA OR MATE; ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES, AND EXTRACTS, ESSENCES AND CONCENTRATES THEREOF:
2101.10.00	- Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee	5%
2101.20.00	- 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	2%
2101.30.00	- Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	2%
2102	YEASTS (ACTIVE OR INACTIVE); OTHER SINGLE-CELL MICRO-ORGANISMS, DEAD (BUT NOT INCLUDING VACCINES OF 3002); PREPARED BAKING POWDERS:
2102.10.00	- Active yeasts	2%
2102.20.00	- Inactive yeasts; other single-cell micro-organisms, dead	2%
2102.30.00	- Prepared baking powders	2%
2103	SAUCES AND PREPARATIONS THEREFOR; MIXED CONDIMENTS AND MIXED SEASONINGS; MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD:
2103.10.00	- Soya sauce	Free
2103.20.00	- Tomato ketchup and other tomato sauces	2%
2103.30.00	- Mustard flour and meal and prepared mustard	2%
2103.90.00	- Other	2%
2104	SOUPS AND BROTHS AND PREPARATIONS THEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS:
2104.10.00	- Soups and broths and preparations therefor	5%

SCHEDULE 3—continued

2104.20.00	- Homogenised composite food preparations	5%
2105.00.00	ICE CREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA	5%
2106	FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED:
2106.10.00	- Protein concentrates and textured protein substances	10% DC:5%
2106.90.00	- Other	10% DC:5%

Chapter 22

Beverages, spirits and vinegar

Notes.

l.-This Chapter does not cover:

(a) Sea water (2501.00.00);

(b) Distilled or conductivity water or water of similar purity (2851.00.00);

(d) Medicaments of 3003 or 3004; or

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

2.-For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20°C.

3.- For the purposes of 2202, “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in 2203 to 2206 or 2208 as appropriate.

Subheading Note.

1.- For the purposes of 2204.10, “sparkling wine” means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 300 kpa.

Additional Notes.

l.- For the purposes of this Chapter, the volume of alcohol contained in goods shall be determined at a temperature of 20°C.

2.- For the purposes of this Chapter and of Chapters 20 and 21, specific gravity calculations for determining the volume of alcohol, or the alcoholic strength by volume, shall be made on the basis that, at a temperature of 20°C and in vacuum, the specific gravity of ethyl alcohol in relation to water is 0.79067.

2201	WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW:
2201.10.00	- Mineral waters and aerated waters	2%
2201.90.00	-Other	2%
2202	WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT OR VEGETABLE JUICES OF 2009:

SCHEDULE 3—continued

2202.10.00	- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured	15% DC:10%
2202.90.00	-Other	15% DC:10%
2203	BEER MADE FROM MALT:
2203.00.1	---Of an alcoholic strength by volume exceeding 1.15% vol:
2203.00.11	----Of an alcoholic strength by volume not exceeding 3.8% vol	$0.73454/L NZ:$0.70754/L PNG:$0.70754/L FI:$0.70754/L DC:$0.73454/L, less 5%; or, if higher, $0.70754/L
2203.00.19	----Other	$0.83213/L NZ:$0.80513/L PNG:$0.80513/L FI.$0.80513/L DC:$0.83213/L, less 5%; or, if higher, $0.80513/L
2203.00.90	---Other	37% DC:32%
2204	WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF 2009:
2204.10	- Sparkling wine:
2204.10.10	---In which the natural effervescence is produced solely by secondary fermentation in the bottle	11%, and $0.48/L DC:6%, and $0.48/L
2204.10.9	---Other:
2204.10.91	----Of an alcoholic strength by volume exceeding 1.15% vol.	13%, and $0.65/L DC:8%, and $0.65/L
2204.10.99	----Other	$0.65/L DC:$0.65/L, less 5%
2204.2	- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
2204.21	- - In containers holding 2 L or less:
2204.21.1	---Wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 140 kpa:
2204.21.11	----Of an alcoholic strength by volume exceeding 1.15% vol	13%, and $0.65/L DC:8%, and $0.65/L

SCHEDULE 3—continued

2204.21.19	----Other	$0.65/L DC:$0.65/L, less 5%
2204.21.2	---Wine, NSA, of an alcoholic strength by volume not exceeding 20% vol:
2204.21.21	----Of an alcoholic strength by volume exceeding 1.15% vol	11%, and $0.25/L DC:6%, and $0.25/L
2204.21.29	----Other	$0.25/L DC:$0.25/L, less 5%
2204.21.30	---Wine, NSA	11%, and $0.70/L NZ:$0.21/L DC:6%, and $0.70/L
	From 1 July 1988	11%, and $0.70/L DC:6%, and $0.70/L
2204.21.90	---Other	$0.70/L NZ:$0.21/L DC:$0.70/L, less 5%
	From 1 July 1988	$0.70/L DC:$0.70/L, less 5%
2204.29	- - Other:
2204.29.1	---Wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 140 kpa:
2204.29.11	----Of an alcoholic strength by volume exceeding 1.15% vol	13%, and $0.65/L DC:8%, and $0.65/L
2204.29.19	----Other	$0.65/L DC:$0.65/L, less 5%
2204.29.2	---Wine, NSA, of an alcoholic strength by volume exceeding 1.15% vol but not exceeding 20% vol:
2204.29.21	----In containers holding less than 5 L	11%, and $0.25/L DC:6%, and $0.25/L
2204.29.29	----Other	16%, and $0.40/L DC: 11%, and $0.40/L
2204.29.3	---Wine of an alcoholic strength by volume not exceeding 1.15% vol:

SCHEDULE 3—continued

2204.29.31	----In containers holding less than 5 L	$0.25/L DC;$0.25/L, less 5%
2204.29.39	----Other	$0.40/L DC:$0.40/L, less 5%
2204.29.40	---Wine, NSA	11%, and $0.70/L NZ:$0.21/L DC:6%, and $0.70/L
	From 1 July 1988	11%, and $0.70/L DC:6%, and $0.70/L
2204.29.90	---Other	$0.70/L NZ:$0.21/L DC:$0.70/L, less 5%
	From 1 July 1988	$0.70/L DC:$0.70/L, less 5%
2204.30.00	- Other grape must	20% DC: 15%
2205	VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES:
2205.10	- In containers holding 2 L or less:
2205.10.10	---Of an alcoholic strength by volume exceeding 1.15% vol	12%, and $0.25/L DC:7%, and $0.25/L
2205.10.90	---Other	$0.25/L DC:$0.25/L, less 5%
2205.90	- Other:
2205.90.10	---Of an alcoholic strength by volume exceeding 1.15% vol	12%, and $0.25/L DC:7%, and $0.25/L
2205.90.90	---Other	$0.25/L DC:$0.25/L, less 5%
2206	OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD):
2206.00.10	---Cider of an alcoholic strength by volume exceeding 1.15% vol	23%, and $0.30/L DC: 18%, and $0.30/L
2206.00.90	---Other	$0.30/L DC:$0.30/L, less 5%

SCHEDULE 3—continued

2207	UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH:
2207.10.00	- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher	10%, and $25.49/L of alcohol NZ:$25.49/L of alcohol PNG:$25.49/L of alcohol FI:$25.49/L of alcohol DC:5%, and $25.49/L of alcohol
2207.20.00	- Ethyl alcohol and other spirits, denatured, of any strength	10%, and $25.49/L of alcohol NZ:$25.49/L of alcohol PNG:$25.49/L of alcohol FI:$25.49/L of alcohol DC:5%, and $25.49/L of alcohol
2208	UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL; SPIRITS, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES; COMPOUND ALCOHOLIC PREPARATIONS OF A KIND USED FOR THE MANUFACTURE OF BEVERAGES:
2208.10	- Compound alcoholic preparations of a kind used for the manufacture of beverages:
2208.10.10	---Preparations known as “Angostura aromatic bitters”	Free
2208.10.90	---Other	15% DC:10%
2208.20	- Spirits obtained by distilling grape wine or grape marc:
2208.20.1	---Brandy made wholly from grape wine:
2208.20.11	----Of an alcoholic strength by volume not exceeding 57% vol	$22.39/L of alcohol NZ:$21.19/L of alcohol PNG:$21.19/L of alcohol FL:$21.19/L of alcohol DC:$22.39/L of alcohol, less 5%; or, if higher, $21.19/L of alcohol

SCHEDULE 3—continued

2208.20.19	----Other	$21.39/L of alcohol NZ:$21.19/L of alcohol PNG:$21.19/L of alcohol FI:$21.19/L of alcohol DC:$21.39/L of alcohol, less 5%; or, if higher, $21.19/L of alcohol
2208.20.9	---Other:
2208.20.91	----Of an alcoholic strength by volume not exceeding 57% vol	$26.33/L of alcohol NZ:$24.83 of alcohol PNG:$24.83/L of alcohol FI:$24.83/L of alcohol DC:$26.33/L of alcohol, less 5%; or, if higher, $24.83/L of alcohol
2208.20.99	----Other	$25.33/L of alcohol NZ:$24.83/L of alcohol PNG:$24.83/L of alcohol FI:$24.83/L of alcohol DC:$25.33/L of alcohol, less 5%; or, if higher, $24.83/L of alcohol
2208.30	- Whiskies:
2208.30.10	---Of an alcoholic strength by volume not exceeding 57% vol	$26.33/L of alcohol NZ:$24.83/L of alcohol PNG:$24.83/L of alcohol FI:$24.83/L of alcohol DC:$26.33/L of alcohol,

SCHEDULE 3—continued

		less 5%; or, if higher, $24.83/L of alcohol
2208.30.90	---Other	$25.33/L of alcohol NZ:$24.83/L of alcohol PNG:$24.83/L of alcohol FI:$24.83/L of alcohol DC:$25.33/L of alcohol, less 5%; or, if higher, $24.83/L of alcohol
2208.40	- Rum and tafia:
2208.40.10	---Of an alcoholic strength by volume not exceeding 57% vol	$26.33/L of alcohol NZ:$24.83/L of alcohol PNG:$24.83/L of alcohol FI:$24.83/L of alcohol DC:$26.33/L of alcohol, less 5%; or, if higher, $24.83/L of alcohol
2208.40.90	---Other	$25.33/L of alcohol NZ:$24.83/L of alcohol PNG:$24.83/L of alcohol FI:$24.83/L of alcohol DC:$25.33/L of alcohol, less 5%; or, if higher, $24.83/L of alcohol
2208.50	- Gin and Geneva:
2208.50.10	---Of an alcoholic strength by volume not exceeding 57% vol	$26.33/L of alcohol NZ:$24.83/L of alcohol PNG:$24.83/L of alcohol

SCHEDULE 3—continued

		FI:$24.83/L of alcohol DC:$26.33/L of alcohol, less 5%; or, if higher, $24.83/L of alcohol
2208.50.90	---Other	$25.33/L of alcohol NZ:$24.83/L of alcohol PNG:$24.83/L of alcohol FI:$24.83/L of alcohol DC:$25.33/L of alcohol, less 5%; or, if higher, $24.83/L of alcohol
2208.90	- Other:
2208.90.10	---Of an alcoholic strength by volume not exceeding 57% vol	$26.33/L of alcohol NZ:$24.83/L of alcohol PNG:$24.83/L of alcohol FI:$24.83/L of alcohol DC:$26.33/L of alcohol, less 5%; or, if higher, $24.83/L of alcohol
2208.90.90	---Other	$25.33/L of alcohol NZ:$24.83/L of alcohol PNG:$24.83/L of alcohol FI:$24.83/L of alcohol DC:$25.33/L of alcohol, less 5%; or, if higher, $24.83/L of alcohol
2209.00.00	VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID	2%

SCHEDULE 3—continued

Chapter 23

Residues and waste from the food industries; prepared animal fodder

Note.

1.-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.

2301	FLOURS, MEALS AND PELLETS, OF MEAT OR MEAT OFFAL, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, UNFIT FOR HUMAN CONSUMPTION; GREAVES:
2301.10.00	- Flours, meals and pellets, of meat or meat offal; greaves	2%
2301.20.00	- Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates	2%
2302	BRAN, SHARPS AND OTHER RESIDUES, WHETHER OR NOT IN THE FORM OF PELLETS, DERIVED FROM THE SIFTING, MILLING OR OTHER WORKING OF CEREALS OR OF LEGUMINOUS PLANTS:
2302.10.00	- Of maize (corn)	2%
2302.20.00	- Of rice	2%
2302.30.00	- Of wheat	2%
2302.40.00	- Of other cereals	2%
2302.50.00	- Of leguminous plants	2%
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 similar residues	2%
2303.20.00	- Beet-pulp, bagasse and other waste of sugar manufacture	2%
2303.30.00	- Brewing or distilling dregs and waste	2%
2304.00.00	OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF SOYA-BEAN OIL	Free
2305.00.00	OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF GROUND-NUT OIL	Free
2306	OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF VEGETABLE FATS OR OILS, OTHER THAN THOSE OF 2304.00.00 or 2305.00.00:
2306.10.00	- Of cotton seeds	Free
2306.20.00	- Of linseed	Free
2306.30.00	- Of sunflower seeds	Free

SCHEDULE 3—continued

2306.40.00	- Of rape or colza seeds	Free
2306.50.00	- Of coconut or copra	Free
2306.60.00	- Of palm nuts or kernels	Free
2306.90.00	-Other	Free
2307.00.00	WINE LEES; ARGOL	2%
2308	VEGETABLE MATERIALS AND VEGETABLE WASTE, VEGETABLE RESIDUES AND BYPRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS, OF A KIND USED IN ANIMAL FEEDING, NOT ELSEWHERE SPECIFIED OR INCLUDED:
2308.10.00	- Acorns and horse-chestnuts	2%
2308.90.00	- Other	2%
2309	PREPARATIONS OF A KIND USED IN ANIMAL FEEDING:
2309.10.00	- Dog or cat food, put up for retail sale	2%
2309.90.00	- Other	2%

Chapter 24

Tobacco and manufactured tobacco substitutes

Note.

l.-This Chapter does not cover medicinal cigarettes (Chapter 30).

Additional Note.

1.- For the purposes of 2402 and 2403, the weight by reference to which duty is to be calculated is the weight of the goods and any cards, tags and bands or like attachment imported with, and to be sold with, the goods.

2401	UNMANUFACTURED TOBACCO; TOBACCO REFUSE:
2401.10	- Tobacco, not stemmed/stripped:
2401.10.1	---For use, other than in the manufacture of snuff, by a person who is a manufacturer for the purposes of the Excise Act 1901:
2401.10.11	----For use in the manufacture of cigars, cheroots or cigarillos	Free
2401.10.12	----For use in the manufacture of cigarettes or of fine cut tobacco suitable for the manufacture of cigarettes	$1.42/kg DC:$1.42/kg, less 5%
2401.10.13	----For use in the manufacture of tobacco, NSA	$1.07/kg DC:$1.07/kg, less 5%
2401.10.90	---Other	$1.99/kg DC:$1.99/kg, less 5%
2401.20	- Tobacco, partly or wholly stemmed/stripped:
2401.20.1	---For use, other than in the manufacture of snuff, by a person who is a manufacturer for the purposes of the Excise Act 1901:
2401.20.11	----For use in the manufacture of cigars, cheroots or cigarillos	Free

SCHEDULE 3—continued

2401.20.12	----For use in the manufacture of cigarettes or of fine cut tobacco suitable for the manufacture of cigarettes	$1.42/kg DC:$1.42/kg, less 5%
2401.20.13 •	----For use in the manufacture of tobacco, NSA	$1.07/kg DC:$1.07/kg, less 5%
2401.20.90	---Other	$1.99/kg DC:$1.99/kg, less 5%
2401.30.00	- Tobacco refuse	$1.99/kg DC:$1.99/kg, less 5%
2402	CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES:
2402.10.00	- Cigars, cheroots and cigarillos, containing tobacco	$43.16/kg NZ:$43.16/kg PNG:$39.35/kg FI:$39.35/kg DC:$43.16/kg, less 5%; or, if higher, $39.35/kg
2402.20.00	- Cigarettes containing tobacco	$41.79/kg NZ:$41.79/kg PNG:$39.35/kg FI:$39.35/kg DC:$41.79/kg, less 5%; or, if higher, $39.35/kg
2402.90.00	- Other	2%
2403	OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONSTITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES:
2403.10	-Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
2403.10.10	---Fine cut, suitable for the manufacture of cigarettes, not put up for retail sale	$41.79/kg NZ.$41.79/kg PNG:$39.35/kg FI:$39.35/kg DC:$41.79/kg, less 5%; or, if higher, $39.35/kg
2403.10.90	---Other	15%, and $39.35/kg NZ:$39.35/kg; or, if higher, 5%, and $39.13/kg

SCHEDULE 3—continued

		PNG:$39.35/kg FI:$39.35/kg DC: 10%, and $39.35/kg
2403.9	- Other:
2403.91.00	- - “Homogenised” or “reconstituted” tobacco	The rate of duty set out in this column in the tariff classification that would apply to the tobacco if it were unmanufactured tobacco DC:The rate of duty in relation to which “DC” is specified set out in this column in the tariff classification that would apply to the tobacco if it were unmanufactured tobacco
	- - “Homogenised” or “reconstituted” tobacco
2403.99	- - Other:
2403.99.10	---Not containing tobacco	2%
2403.99.20	---Snuff	15%, and $1.16/kg NZ:5%, and $1.16/kg PNG:$1.16/kg FI:$1.16/kg DC: 10%, and $1.16/kg
2403.99.90	---Other	15%, and $39.35/kg NZ:$39.35/kg; or, if higher, 5%, and $39.13/kg PNG:$39.35/kg FI:$39.35/kg DC: 10%, and $39.35/kg

SCHEDULE 3—continued

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

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

2.- This Chapter does not cover:

(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (2802.00.00);

(b) Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (2821);

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

(e) Setts, curbstones or flagstones (6801.00.00); mosaic cubes or the like (6802); roofing, facing or damp course slates (6803.00.00);

(f) Precious or semi-precious stones (7102 or 7103);

(g) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of 3823; optical elements of sodium chloride or of magnesium oxide (9001);

(h) Billiard chalks (9504); or

(ij) Writing or drawing chalks or tailors’ chalks (9609).

3.-Any products classifiable in 2517 and any other heading of the Chapter are to be classified in 2517.

4.-2530 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pottery.

2501.00.00	SALT (INCLUDING TABLE SALT AND DENATURED SALT) AND PURE SODIUM CHLORIDE, WHETHER OR NOT IN AQUEOUS SOLUTION; SEA WATER	2%
2502.00.00	UNROASTED IRON PYRITES	2%
2503	SULPHUR OF ALL KINDS, OTHER THAN SUBLIMED SULPHUR, PRECIPITATED SULPHUR AND COLLOIDAL SULPHUR:
2503.10.00	- Crude or unrefined sulphur	Free
2503.90.00	- Other	Free
2504	NATURAL GRAPHITE:

SCHEDULE 3—continued

2504.10.00	- In powder or in flakes	Free
2504.90.00	- Other	Free
2505	NATURAL SANDS OF ALL KINDS, WHETHER OR NOT COLOURED, OTHER THAN METAL-BEARING SANDS OF CHAPTER 26:
2505.10.00	- Silica sands and quartz sands	2%
2505.90.00	- Other	2%
2506	QUARTZ (OTHER THAN NATURAL SANDS); QUARTZITE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE:
2506.10.00	- Quartz	2%
2506.2	- Quartzite:
2506.21.00	- - Crude or roughly trimmed	2%
2506.29.00	- - Other	2%
2507.00.00	KAOLIN AND OTHER KAOLINIC CLAYS, WHETHER OR NOT CALCINED	2%
2508	OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS:
2508.10.00	- Bentonite	2%
2508.20.00	- Decolourising earths and fuller’s earth	2%
2508.30.00	- Fire-clay	2%
2508.40.00	- Other clays	2%
2508.50.00	- Andalusite, kyanite and sillimanite	2%
2508.60.00	- Mullite	2%
2508.70.00	- Chamotte or dinas earths	2%
2509.00.00	CHALK	10% DC:5%
2510	NATURAL CALCIUM PHOSPHATES, NATURAL ALUMINIUM CALCIUM PHOSPHATES AND PHOSPHATIC CHALK:
2510.10.00	- Unground	Free
2510.20.00	- Ground	Free
2511	NATURAL BARIUM SULPHATE (BARYTES); NATURAL BARIUM CARBONATE (WITHERITE), WHETHER OR NOT CALCINED, OTHER THAN BARIUM OXIDE OF 2816:
2511.10.00	- Natural barium sulphate (barytes)	2%
2511.20.00	- Natural barium carbonate (witherite)	2%
2512.00.00	SILICEOUS FOSSIL MEALS (FOR EXAMPLE, KIESELGUHR, TRIPOLITE AND DIATOMITE) AND SIMILAR SILICEOUS EARTHS, WHETHER OR NOT CALCINED, OF AN APPARENT SPECIFIC GRAVITY OF 1 OR LESS	2%

SCHEDULE 3—continued

2513	PUMICE STONE; EMERY; NATURAL CORUNDUM, NATURAL GARNET AND OTHER NATURAL ABRASIVES, WHETHER OR NOT HEAT-TREATED:
2513.1	- Pumice stone:
2513.11.00	- - Crude or in irregular pieces, including crushed pumice (“bimskies”)	Free
2513.19.00	- - Other	Free
2513.2	- Emery, natural corundum, natural garnet and other natural abrasives:
2513.21.00	- - Crude or in irregular pieces	Free
2513.29.00	- - Other	Free
2514.00.00	SLATE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE	10% DC:5%
2515	MARBLE, TRAVERTINE, ECAUSSINE AND OTHER CALCAREOUS MONUMENTAL OR BUILDING STONE OF AN APPARENT SPECIFIC GRAVITY OF 2.5 OR MORE, AND ALABASTER, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE:
2515.1	- Marble and travertine:
2515.11.00	- - Crude or roughly trimmed	15% DC:10%
2515.12.00	- - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	15% DC:10%
2515.20.00	- Ecaussine and other calcareous monumental or building stone; alabaster	15% DC: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:
2516.1	- Granite:
2516.11.00	- - Crude or roughly trimmed	2%
2516.12.00	- - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	15% DC:10%
2516.2	- Sandstone:
2516.21.00	- - Crude or roughly trimmed	2%
2516.22.00	- - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	15% DC:10%
2516.90.00	- Other monumental or building stone	2%
2517	PEBBLES, GRAVEL, BROKEN OR CRUSHED STONE, OF A KIND COMMONLY USED FOR CONCRETE AGGREGATES, FOR ROAD METALLING OR FOR RAILWAY OR OTHER BALLAST, SHINGLE AND FLINT, WHETHER OR NOT HEAT-TREATED;

SCHEDULE 3—continue

	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 2515 OR 2516, WHETHER OR NOT HEAT-TREATED:
2517.10.00	- Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated	2%
2517.20.00	- Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in 2517.10.00	2%
2517.30.00	- Tarred macadam	2%
2517.4	- Granules, chippings and powder, of stones of 2515 or 2516, whether or not heat-treated:
2517.41.00	- - Of marble	2%
2517.49.00	- - Other	2%
2518	DOLOMITE, WHETHER OR NOT CALCINED; DOLOMITE ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE; AGGLOMERATED DOLOMITE (INCLUDING TARRED DOLOMITE):
2518.10.00	- Dolomite not calcined	2%
2518.20.00	- Calcined dolomite	2%
2518.30.00	- Agglomerated dolomite (including tarred dolomite)	2%
2519	NATURAL MAGNESIUM CARBONATE (MAGNESITE); FUSED MAGNESIA; DEAD-BURNED (SINTERED) MAGNESIA, WHETHER OR NOT CONTAINING SMALL QUANTITIES OF OTHER OXIDES ADDED BEFORE SINTERING; OTHER MAGNESIUM OXIDE, WHETHER OR NOT PURE:
2519.10.00	- Natural magnesium carbonate (magnesite)	2%
2519.90.00	- Other	2%
2520	GYPSUM; ANHYDRITE; PLASTERS (CONSISTING OF CALCINED GYPSUM OR CALCIUM SULPHATE) WHETHER OR NOT COLOURED, WITH OR WITHOUT SMALL QUANTITIES OF ACCELERATORS OR RETARDERS:
2520.10.00	- Gypsum; anhydrite	2%
2520.20.00	- Plasters	2%
2521.00.00	LIMESTONE FLUX; LIMESTONE AND OTHER CALCAREOUS STONE, OF A KIND USED FOR THE MANUFACTURE OF LIME OR CEMENT	2%
2522	QUICKLIME, SLAKED LIME AND HYDRAULIC LIME, OTHER THAN CALCIUM OXIDE AND HYDROXIDE OF 2825:
2522.10.00	- Quicklime	2%
2522.20.00	- Slaked lime	2%

SCHEDULE 3—continued

2522.30.00	- Hydraulic lime	2%
2523	PORTLAND CEMENT, ALUMINOUS CEMENT (“CIMENT FONDU”), SLAG CEMENT, SUPERSULPHATE CEMENT AND SIMILAR HYDRAULIC CEMENTS, WHETHER OR NOT COLOURED OR IN THE FORM OF CLINKERS.
2523.10.00	- Cement clinkers	2%
2523.2	- Portland cement:
2523.21.00	- - White cement, whether or not artificially coloured	2%
2523.29.00	- - Other	2%
2523.30.00	- Aluminous cement (“ciment fondu”)	15% DC:10%
2523.90.00	- Other hydraulic cements	15% DC:10%
2524.00.00	ASBESTOS	Free
2525	MICA, INCLUDING SPLITTINGS; MICA WASTE:
2525.10.00	- Crude mica and mica rifted into sheets or splittings	10% DC:5%
2525.20.00	- Mica powder	10% DC:5%
2525.30.00	- Mica waste	10% DC:5%
2526	NATURAL STEATITE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE; TALC:
2526.10.00	- Not crushed, not powdered	10% DC:5%
2526.20.00	- Crushed or powdered	10% DC:5%
2527.00.00	NATURAL CRYOLITE; NATURAL CHIOLITE	2%
2528	NATURAL BORATES AND CONCENTRATES THEREOF (WHETHER OR NOT CALCINED), BUT NOT INCLUDING BORATES SEPARATED FROM NATURAL BRINE; NATURAL BORIC ACID CONTAINING NOT MORE THAN 85% OF H3BO3 CALCULATED ON THE DRY WEIGHT:
2528.10.00	- Natural sodium borates	2%
2528.90.00	- Other	2%
2529	FELSPAR; LEUCITE; NEPHELINE AND NEPHELINE SYENITE; FLUORSPAR:
2529.10.00	- Felspar	Free
2529.2	- Fluorspar:
2529.21.00	- - Containing by weight 97% or less of calcium fluoride	Free
2529.22.00	- - Containing by weight more than 97% of calcium fluoride	Free
2529.30.00	- Leucite; nepheline and nepheline syenite	Free

SCHEDULE 3—continued

2530	MINERAL SUBSTANCES NOT ELSEWHERE SPECIFIED OR INCLUDED:
2530.10.00	- Vermiculite, perlite and chlorites, unexpanded	2%
2530.20.00	- Kieserite, epsomite (natural magnesium sulphates)	2%
2530.30.00	- Earth colours	2%
2530.40.00	- Natural micaceous iron oxides	2%
2530.90.00	- Other	2%

Chapter 26

Ores, slag and ash

Notes.

1.- This Chapter does not cover:

(a) Slag or similar industrial waste prepared as macadam (2517);

(b) Natural magnesium carbonate (magnesite), whether or not calcined (2519);

(d) Slag wool, rock wool or similar mineral wools (6806);

(e) Waste or scrap of precious metal or of metal clad with precious metal (7112); or

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

2.- For the purposes of 2601 to 2617, “ores” means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3.- 2620 applies only to ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals.

2601	IRON ORES AND CONCENTRATES, INCLUDING ROASTED IRON PYRITES:
2601.1	- Iron ores and concentrates, other than roasted iron pyrites:
2601.11.00	- - Non-agglomerated	2%
2601.12.00	- - Agglomerated	2%
2601.20.00	- Roasted iron pyrites	2%
2602.00.00	MANGANESE ORES AND CONCENTRATES, INCLUDING MANGANIFEROUS IRON ORES AND CONCENTRATES WITH A MANGANESE CONTENT OF 20% OR MORE, CALCULATED ON THE DRY WEIGHT	2%
2603.00.00	COPPER ORES AND CONCENTRATES	2%
2604.00.00	NICKEL ORES AND CONCENTRATES	2%
2605.00.00	COBALT ORES AND CONCENTRATES	2%
2606.00.00	ALUMINIUM ORES AND CONCENTRATES	2%
2607.00.00	LEAD ORES AND CONCENTRATES	2%
2608.00.00	ZINC ORES AND CONCENTRATES	2%
2609.00.00	TIN ORES AND CONCENTRATES	2%
2610.00.00	CHROMIUM ORES AND CONCENTRATES	2%

SCHEDULE 3—continued

2611.00.00	TUNGSTEN ORES AND CONCENTRATES	2%
2612	URANIUM OR THORIUM ORES AND CONCENTRATES:
2612.10.00	- Uranium ores and concentrates	2%
2612.20.00	- Thorium ores and concentrates	2%
2613	MOLYBDENUM ORES AND CONCENTRATES:
2613.10.00	- Roasted	2%
2613.90.00	- Other	2%
2614.00.00	TITANIUM ORES AND CONCENTRATES	2%
2615	NIOBIUM, TANTALUM, VANADIUM OR ZIRCONIUM ORES AND CONCENTRATES:
2615.10.00	- Zirconium ores and concentrates	2%
2615.90.00	- Other	2%
2616	PRECIOUS METAL ORES AND CONCENTRATES:
2616.10.00	- Silver ores and concentrates	2%
2616.90.00	- Other	2%
2617	OTHER ORES AND CONCENTRATES:
2617.10.00	- Antimony ores and concentrates	2%
2617.90.00	- Other	2%
2618.00.00	GRANULATED SLAG (SLAG SAND) FROM THE MANUFACTURE OF IRON OR STEEL	2%
2619.00.00	SLAG, DROSS (OTHER THAN GRANULATED SLAG), SCALINGS AND OTHER WASTE FROM THE MANUFACTURE OF IRON OR STEEL	2%
2620	ASH AND RESIDUES (OTHER THAN FROM THE MANUFACTURE OF IRON OR STEEL), CONTAINING METALS OR METALLIC COMPOUNDS:
2620.1	- Containing mainly zinc:
2620.11.00	- - Hard zinc spelter	2%
2620.19.00	- - Other	2%
2620.20.00	- Containing mainly lead	2%
2620.30.00	- Containing mainly copper	2%
2620.40.00	- Containing mainly aluminium	2%
2620.50.00	- Containing mainly vanadium	2%
2620.90.00	- Other	2%
2621.00.00	OTHER SLAG AND ASH, INCLUDING SEAWEED ASH (KELP)	2%

SCHEDULE 3—continued

Chapter 27

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Notes.

1.- This Chapter does not cover:

(a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in 2711;

(b) Medicaments of 3003 or 3004; or

2.- References in 2710 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 101.3 kPa when a reduced-pressure distillation method is used (Chapter 39).

Subheading Notes.

1.- For the purposes of 2701.11.00, “anthracite” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.

2 - For the purposes of 2701.12.00, “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 2707.10.00, 2707.20.00, 2707.30.00, 2707.40.00 and 2707.60.00, “benzole”, “toluole”, “xylole”, “naphthalene” and “phenols” apply to products which contain more than 50% by weight of benzene, toluene, xylene, naphthalene or phenols, respectively.

2701	COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL:
2701.1	- Coal, whether or not pulverised, but not agglomerated:
2701.11.00	- - Anthracite	2%
2701.12.00	- - Bituminous coal	2%
2701.19.00	- - Other coal	2%
2701.20.00	- Briquettes, ovoids and similar solid fuels manufactured from coal	2%
2702	LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET:
2702.10.00	- Lignite, whether or not pulverised, but not agglomerated	2%
2702.20.00	- Agglomerated lignite	2%
2703.00.00	PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED	2%
2704.00.00	COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON	2%
2705.00.00	COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS	5%

SCHEDULE 3—continued

2	TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT, AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS	15% DC: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	- Benzole	2%
2707.20.00	- Toluole	2%
2707.30.00	- Xylole	2%
2707.40.00	- Naphthalene	2%
2707.50	-Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250°C by the ASTM D 86 method:
2707.50.10	---For use as fuel in internal combustion engines	$0.18720/L NZ:$0.18720/L PNG:$0.18720/L FI:$0.18720/L DC:$0.18720/L
2707.50.90	---Other	2%
2707.60.00	- Phenols	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC: 10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2707.9	- Other:	15%
2707.91.00	- - Creosote oils	DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2707.99.00	- - Other	2%
2708	PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR FROM OTHER MINERAL TARS:
2708.10.00	- Pitch	15% DC:10%
2708.20.00	- Pitch coke	15% DC:10%

SCHEDULE 3—continued

2709.00.00	PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE	Free
2710	PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS:
2710.00.10	---Crudes, topped or enriched	Free
2710.00.20	---Goods, as follows:	$0.18720/L
	(a) automotive diesel oil;	NZ:$0.18720/L
	(b) industrial diesel fuel;	PNG:$0.18720/L
	(c) marine diesel fuel	FI:$0.18720/L DC:$0.18720/L
2710.00.30	---Goods, as follows:	$0.03883/L
	(a) fuel oil;	NZ:$0.03883/L
	(b) heating oil;	PNG:$0.03883/L
	(c) lighting kerosene;	FI:$0.03883/L
	(d) power kerosene	DC:$0.03883/L
2710.00.40	---Kerosene for use in aircraft	$0.14969/L NZ:$0.14969/L PNG:$0.14969/L FI:$0.14969/L DC:$0.14969/L
2710.00.5	---Gasoline and other oils having a flash point of less than 23°C when tested in an Abel (closed test) apparatus:
2710.00.51	----For use in aircraft	$0.15759/L NZ:$0.15759/L PNG:$0.15759/L FI:$0.15759/L DC:$0.15759/L
2710.00.52	----For use in internal combustion engines, NSA	$0.18720/L NZ:$0.18720/L PNG:$0.18720/L FI:$0.18720/L DC:$0.18720/L
2710.00.59	----For other uses	2%
2710.00.90	---Other	Free
2711	PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS:
2711.1	- Liquefied:
2711.11.00	- - Natural gas	5%
2711.12.00	- - Propane	5%
2711.13.00	- - Butanes	5%
2711.14.00	- - Ethylene, propylene, butylene and butadiene	5%
2711.19.00	- - Other	5%
2711.2	- In gaseous state:
2711.21.00	- - Natural gas	5%

SCHEDULE 3—continued

2711.29.00	- - Other	5%
2712	PETROLEUM JELLY; PARAFFIN WAX, MICRO-CRYSTALLINE PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS OBTAINED BY SYNTHESIS OR BY OTHER PROCESSES, WHETHER OR NOT COLOURED:
2712.10.00	- Petroleum jelly	2%
2712.20.00	- Paraffin wax containing by weight less than 0.75% of oil	2%
2712.90.00	- Other	2%
2713	PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS:
2713.1	- Petroleum coke:
2713.11.00	- - Not calcined	2%
2713.12.00	- - Calcined	2%
2713.20.00	- Petroleum bitumen	2%
2713.90.00	- Other residues of petroleum oils or of oils obtained from bituminous minerals	2%
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	2%
2714.90.00	- Other	2%
2715.00.00	BITUMINOUS MIXTURES BASED ON NATURAL ASPHALT, ON NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON MINERAL TAR OR ON MINERAL TAR PITCH (FOR EXAMPLE, BITUMINOUS MASTICS, CUT-BACKS)	10% DC:5% CAN:5%

Section VI

Products of the chemical or allied industries

Notes.

l.-(a) Goods (other than radioactive ores) answering to a description in 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 2843 or 2846 are to be classified in those headings and in no other heading of this Section.

2.-Subject to Note 1 above, goods classifiable in 3004, 3005, 3006, 3212, 3303.00.00, 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

SCHEDULE 3—continued

(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

Additional Note.

1.- In this Section, “ethylene oxide derivative” means a substance that contains in its chemical structure an oxyethylene group, that is to say, a group having the configuration as follows ‘X-CH2-CH2-0-’ (where X is an atom other than carbon), that results from or may be produced by the introduction of ethylene oxide into the synthesis or production of that substance.

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 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 (2831), carbonates and peroxocarbonates of inorganic bases (2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (2837), fulminates, cyanates and thiocyanates, of inorganic bases (2838.00.00), organic products included in 2843 to 2846 and carbides (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 (2811);

(b) Halide oxides of carbon (2812);

(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocycanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (2842);

(e) Hydrogen peroxide, solidified with urea (2847.00.00), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metallic derivatives (2851.00.00) 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;

SCHEDULE 3—continued

(b) Organo-inorganic compounds other than those mentioned in Note 2 above;

(d) Inorganic products of a kind used as luminophores, of 3206;

(e) Artificial graphite (3801); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of 3813; ink removers put up in packings for retail sale, of 3823; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of 3823;

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (7102 to 7105), or precious metals or precious metal alloys of Chapter 71;

(g) The metals, whether or not pure, or metal alloys of Section XV; or

(h) Optical elements, for example, of the halides of the alkali or alkaline-earth metals (9001).

4.- Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metallic acid of sub-Chapter IV are to be classified in 2811.

5.- 2826 to 2842 apply only to metallic or ammonium salts or peroxysalts.

Except where the context otherwise requires, double or complex salts are to be classified in 2842.

6.- 2844 applies only to:

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

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

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

(d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 0.002 microcurie per gram;

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

(f) Radioactive residues whether or not usable.

For the purposes of this Note and 2844 and 2845, “isotopes”, refers to:

- individual nuclides, excluding, however, those existing in nature in the monoisotopic state;

- mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.

7.- 2848 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.

8.- Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in 3818.00.00.

SCHEDULE 3—continued

Additional Note.

1.- Notwithstanding Note 1 to this Chapter, the following products are classified in this Chapter even when they are not separate chemical elements nor separate chemically defined compounds:

(a) Colloidal sulphur (2802.00.00);

(b) Carbon blacks (2803.00.00);

(d) Sulphonitric acids (2808.00.00);

(e) Polyphosphoric acids (2809);

(f) Phosphorus trisulphide (2813);

(g) Earth colours containing 70% or more by weight of combined iron evaluated as Fe,03 (2821);

(h) Commercial cobalt oxides (2822.00.00);

(ij) Red lead and orange lead (2824);

(k) Commercial calcium hypochlorite (2828);

(l) Polysulphides (2830);

(m) Dithionites sulphoxylates, stablized with organic substances (2831);

(n) Polyphosphates (2835);

(o) Commercial ammonium carbonate containing ammonium carbamate (2836);

(p) Commercial alkali metal silicates (2839);

(q) Colloidal precious metals and amalgams of precious metals (2843);

(r) Radioactive elements, radioactive isotopes, or compounds (inorganic or organic) and mixtures containing these substances (2844);

(s) Other isotopes (2845);

(t) Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals (2846);

(u) Liquid air and compressed air, amalgams other than amalgams of precious metals (2851.00.00).

SUB-CHAPTER I

CHEMICAL ELEMENTS

2801	FLUORINE, CHLORINE, BROMINE AND IODINE:
2801.10.00	- Chlorine	2%
2801.20.00	- Iodine	Free
2801.30.00	- Fluorine; bromine	2%
2802.00.00	SULPHUR, SUBLIMED OR PRECIPITATED; COLLOIDAL SULPHUR	2%
2803.00.00	CARBON (CARBON BLACKS AND OTHER FORMS OF CARBON NOT ELSEWHERE SPECIFIED OR INCLUDED)	Free
2804	HYDROGEN, RARE GASES AND OTHER NON-METALS:

SCHEDULE 3—continued

2804.10.00	- Hydrogen	2%
2804.2	- Rare gases:
2804.21.00	- - Argon	2%
2804.29.00	- - Other	2%
2804.30.00	- Nitrogen	2%
2804.40.00	- Oxygen	2%
2804.50.00	- Boron; tellurium	2%
2804.6	- Silicon:
2804.61.00	- - Containing by weight not less than 99.99% of silicon	2%
2804.69.00	- - Other	2%
2804.70.00	- Phosphorus	2%
2804.80.00	- Arsenic	2%
2804.90.00	- Selenium	2%
2805	ALKALI OR ALKALINE-EARTH METALS; RARE-EARTH METALS, SCANDIUM AND YTTRIUM, WHETHER OR NOT INTERMIXED OR INTERALLOYED; MERCURY:
2805.1	- Alkali metals:
2805.11.00	- - Sodium	2%
2805.19.00	- - Other	2%
2805.2	- Alkaline-earth metals:
2805.21.00	- - Calcium	2%
2805.22.00	- - Strontium and barium	2%
2805.30.00	- Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed	2%
2805.40.00	- Mercury	2%

SUB-CHAPTER II

INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS

2806	HYDROGEN CHLORIDE (HYDROCHLORIC ACID); CHLOROSULPHURIC ACID:
2806.10.00	- Hydrogen chloride (hydrochloric acid)	2%
2806.20.00	- Chlorosulphuric acid	2%
2807.00.00	SULPHURIC ACID; OLEUM	Free
2808.00.00	NITRIC ACID; SULPHONITRIC ACIDS	2%
2809	DIPHOSPHORUS PENTAOXIDE; PHOSPHORIC ACID AND POLYPHOSPHORIC ACIDS:
2809.10.00	- Diphosphorus pentaoxide	2%
2809.20	- Phosphoric acid and polyphosphoric acids:
2809.20.10	---Phosphoric acid, containing by weight: (a) 0.45%, or more, in a combined amount, of iron, aluminium and magnesium; and (b) 0.5%, or more, of sulphuric acid; based on an acid containing by weight, 75% orthophosphoric acid	Free

SCHEDULE 3—continued

2809.20.90	---Other	10% DC:5%
2810.00.00	OXIDES OF BORON; BORIC ACIDS	2%
2811	OTHER INORGANIC ACIDS AND OTHER INORGANIC OXYGEN COMPOUNDS OF NON-METALS:
2811.1	- Other inorganic acids:
2811.11.00	- - Hydrogen fluoride (hydrofluoric acid)	2%
2811.19.00	- - Other	2%
2811.2	- Other inorganic oxygen compounds of non-metals:
2811.21.00	- - Carbon dioxide	2%
2811.22.00	- - - Silicon dioxide	2%
2811.23.00	- - Sulphur dioxide	2%
2811.29.00	- - Other	Free

SUB-CHAPTER III

HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS

2812	HALIDES AND HALIDE OXIDES OF NON-METALS:
2812.10.00	- Chlorides and chloride oxides	2%
2812.90.00	- Other	2%
2813	SULPHIDES OF NON-METALS; COMMERCIAL PHOSPHORUS TRISULPHIDE:
2813.10.00	- Carbon disulphide	2%
2813.90.00	- Other	2%

SUB-CHAPTER IV

INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS

2814	AMMONIA, ANHYDROUS OR IN AQUEOUS SOLUTION:
2814.10.00	- Anhydrous ammonia	2%
2814.20.00	- Ammonia in aqueous solution	2%
2815	SODIUM HYDROXIDE (CAUSTIC SODA); POTASSIUM HYDROXIDE (CAUSTIC POTASH); PEROXIDES OF SODIUM OR POTASSIUM:
2815.1	-Sodium hydroxide (caustic soda):
2815.11.00	--Solid	15% DC: 10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	Free

SCHEDULE 3—continued

2815.12.00	- - In aqueous solution (soda lye or liquid soda)	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	Free
2815.20.00	- Potassium hydroxide (caustic potash)	Free
2815.30.00	- Peroxides of sodium or potassium	Free
2816	HYDROXIDE AND PEROXIDE OF MAGNESIUM; OXIDES, HYDROXIDES AND PEROXIDES, OF STRONTIUM OR BARIUM:
2816.10.00	- Hydroxide and peroxide of magnesium	2%
2816.20.00	- Oxide, hydroxide and peroxide of strontium	2%
2816.30.00	- Oxide, hydroxide and peroxide of barium	2%
2817.00.00	ZINC OXIDE; ZINC PEROXIDE	2% CAN:Free
2818	ALUMINIUM OXIDE (INCLUDING ARTIFICIAL CORUNDUM); ALUMINIUM HYDROXIDE:
2818.10.00	- Artificial corundum	2%
2818.20.00	- Other aluminium oxide	2%
2818.30.00	- Aluminium hydroxide	2%
2819	CHROMIUM OXIDES AND HYDROXIDES:
2819.10.00	- Chromium trioxide	2%
2819.90.00	- Other	2%
2820	MANGANESE OXIDES:
2820.10.00	- Manganese dioxide	2%
2820.90.00	-Other	2%
2821	IRON OXIDES AND HYDROXIDES; EARTH COLOURS CONTAINING 70% OR MORE BY WEIGHT OF COMBINED IRON EVALUATED AS Fe2o3:
2821.10.00	- Iron Oxides and hydroxides	5%
	From 1 January 1992	2%
2821.20.00	- Earth colours	5%
	From 1 January 1992	2%
2822.00.00	COBALT OXIDES AND HYDROXIDES; COMMERCIAL COBALT OXIDES	2%
2823.00.00	TITANIUM OXIDES	2%
2824	LEAD OXIDES; RED LEAD AND ORANGE LEAD:
2824.10.00	- Lead monoxide (litharge, massicot)	2%
2824.20.00	- Red lead and orange lead	2%
2824.90.00	-Other	2%

SCHEDULE 3—continued

2825	HYDRAZINE AND HYDROXYLAMINE AND THEIR INORGANIC SALTS; OTHER INORGANIC BASES; OTHER METAL OXIDES, HYDROXIDES AND PEROXIDES:
2825.10.00	- Hydrazine and hydroxylamine and their inorganic salts	2%
2825.20.00	- Lithium oxide and hydroxide	2%
2825.30.00	- Vanadium oxides and hydroxides	2%
2825.40.00	- Nickel oxides and hydroxides	2%
2825.50.00	- Copper oxides and hydroxides	2%
2825.60.00	- Germanium oxides and zirconium dioxide	2%
2825.70.00	- Molybdenum oxides and hydroxides	2%
2825.80.00	- Antimony oxides	2%
2825.90.00	- Other	2%

SUB-CHAPTER V

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS

2826	FLUORIDES; FLUOROSILICATES, FLUORO-ALUMINATES AND OTHER COMPLEX FLUORINE SALTS:
2826.1	- Fluorides:
2826.11.00	- - Of ammonium or of sodium	2%
2826.12.00	- - Of aluminium	2%
2826.19.00	- - Other	2%
2826.20.00	- Fluorosilicates of sodium or of potassium	2%
2826.30.00	- Sodium hexafluoroaluminate (synthetic cryolite)	2%
2826.90.00	-Other	2%
2827	CHLORIDES, CHLORIDE OXIDES AND CHLORIDE HYDROXIDES; BROMIDES AND BROMIDE OXIDES; IODIDES AND IODIDE OXIDES:
2827.10.00	- Ammonium chloride	2%
2827.20.00	- Calcium chloride	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2827.3	- Other chlorides:
2827.31.00	- - Of magnesium	2%
2827.32.00	- - Of aluminium	2%
2827.33.00	- - Of iron	2%
2827.34.00	- - Of cobalt	2%
2827.35.00	- - Of nickel	2%

SCHEDULE 3—continued

2827.36.00	- - Of zinc	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2827.37.00	- - Of tin	2%
2827.38.00	- - Of barium	2%
2827.39.00	- - Other	2%
2827.4	- Chloride oxides and chloride hydroxides:
2827.41.00	- - Of copper	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2827.49.00	- - Other	2%
2827.5	- Bromides and bromide oxides:
2827.51.00	- - Bromides of sodium or of potassium	2%
2827.59.00	- - Other	2%
2827.60.00	- Iodides and iodide oxides	2%
2828	HYPOCHLORITES; COMMERCIAL CALCIUM HYPOCHLORITE; CHLORITES; HYPOBROMITES:
2828.10.00	- Commercial calcium hypochlorite and other calcium hypochlorites	2%
2828.90.00	- Other	2%
2829	CHLORATES AND PERCHLORATES; BROMATES AND PERBROMATES; IODATES AND PERIODATES:
2829.1	- Chlorates:
2829.11.00	- - Of sodium	2%
2829.19.00	- - Other	2%
2829.90.00	- Other	2%
2830	SULPHIDES; POLYSULPHIDES:
2830.10.00	- Sodium sulphides	2%
2830.20.00	- Zinc sulphide	2%
2830.30.00	- Cadmium sulphide	2%
2830.90.00	-Other	2%
2831	DITHIONITES AND SULPHOXYLATES:
2831.10.00	- Of sodium	2%
2831.90.00	-Other	2%
2832	SULPHITES; THIOSULPHATES:
2832.10.00	- Sodium sulphites	2%

SCHEDULE 3—continued

2832.20.00	- Other sulphites	2%
2832.30.00	- Thiosulphates	2%
2833	SULPHATES; ALUMS; PEROXOSULPHATES (PERSULPHATES):
2833.1	- Sodium sulphates:
2833.11.00	- - Disodium sulphate	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2833.19.00	- - Other	2%
2833.2	- Other sulphates:
2833.21.00	- - Of magnesium	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2833.22.00	- - Of aluminium	15%
	- - Of aluminium	DC: 10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2833.23.00	- - Of chromium	15% DC: 10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2833.24.00	- - Of nickel	2%
2833.25.00	- - Of copper	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2833.26.00	- - Of zinc	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2833.27.00	- - Of barium	2%
2833.29.00	- - Other	2%
2833.30.00	- Alums	2%
2833.40.00	- Peroxosulphates (persulphates)	2%

SCHEDULE 3—continued

2834	NITRITES; NITRATES:
2834.10.00	- Nitrites	2%
2834.2	- Nitrates:
2834.21.00	- - Of potassium	2%
2834.22.00	- - Of bismuth	2%
2834.29.00	- - Other	2%
2835	PHOSPHINATES (HYPOPHOSPHITES), PHOS-PHONATES (PHOSPHITES), PHOSPHATES AND POLYPHOSPHATES:
2835.10.00	- Phosphinates (hypophosphites) and phosphonates (phosphites)	2%
2835.2	- Phosphates:
2835.21.00	- - Of triammonium	2%
2835.22.00	- - Of mono- or disodium	20% DC: 15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2835.23.00	- - Of trisodium	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2835.24.00	- - Of potassium	20% DC:15%
	- - Of potassium	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2835.25.00	- - Calcium hydrogenorthophosphate (“dicalcium phosphate”)	2%
2835.26.00	- - Other phosphates of calcium	15% DC:10%

SCHEDULE 3—continued

	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2835.29.00	- - Other	2%
2835.3	- Polyphosphates:
2835.31.00	- - Sodium triphosphate (sodium tripolyphosphate)	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2835.39	- - Other:
2835.39.10	---Of sodium, including pyrophosphates and metaphosphates	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2835.39.90	---Other	2%
2836	CARBONATES; PEROXOCARBONATES (PER-CARBONATES); COMMERCIAL AMMONIUM CARBONATE CONTAINING AMMONIUM CARBAMATE:
2836.10.00	- Commercial ammonium carbonate and other ammonium carbonates	2%
2836.20.00	- Disodium carbonate	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2836.30.00	- Sodium hydrogencarbonate (sodium bicarbonate)	15% DC:10%

SCHEDULE 3—continued

	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2836.40.00	- Potassium carbonates	2%
2836.50.00	- Calcium carbonate	2%
2836.60.00	- Barium carbonate	2%
2836.70.00	- Lead carbonate	2%
2836.9	- Other:
2836.91.00	- - Lithium carbonates	2%
2836.92.00	- - Strontium carbonate	2%
2836.93.00	- - Bismuth carbonate	2%
2836.99.00	- - Other	2%
2837	CYANIDES, CYANIDE OXIDES AND COMPLEX CYANIDES:
2837.1	- Cyanides and cyanide oxides:
2837.11.00	- - Of sodium	Free
2837.19.00	- - Other	Free
2837.20.00	- Complex cyanides	Free
2838.00.00	FULMINATES, CYANATES AND THIOCYANATES	2%
2839	SILICATES; COMMERCIAL ALKALI METAL SILICATES:
2839.1	- Of sodium:
2839.11.00	- - Sodium metasilicates	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2839.19.00	- - Other	5%
	From 1 January 1992	2%
2839.20.00	- Of potassium	5%
	From 1 January 1992	2%
2839.90.00	-Other	2%
2840	BORATES; PEROXOBORATES (PERBORATES):
2840.1	-Disodium tetraborate (refined borax):
2840.11.00	- - Anhydrous	2%
2840.19.00	- - Other	2%
2840.20.00	- Other borates	2%

SCHEDULE 3—continued

2840.30.00	- Peroxoborates (perborates)	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2841	SALTS OF OXOMETALLIC OR PEROXOMETALLIC ACIDS:
2841.10.00	- Aluminates	15% DC:10%
2841.20.00	- Chromates of zinc or of lead	15% DC:10%
2841.30.00	- Sodium dichromate	10% DC:5%
2841.40.00	- Potassium dichromate	10% DC:5%
2841.50	- Other chromates and dichromates; peroxochromates:
2841.50.10	---Chromates of strontium	15% DC:10%
2841.50.90	---Other	10% DC:5%
2841.60.00	- Manganites, manganates and permanganates	10% DC:5%
2841.70.00	- Molybdates	10% DC:5%
2841.80.00	-Tungstates (wolframates)	10% DC:5%
2841.90.00	- Other	10% DC:5%
2842	OTHER SALTS OF INORGANIC ACIDS OR PEROXOACIDS, EXCLUDING AZIDES:
2842.10.00	- Double or complex silicates	2%
2842.90.00	-Other SUB-CHAPTER VI MISCELLANEOUS	2%
2843	COLLOIDAL PRECIOUS METALS; INORGANIC OR ORGANIC COMPOUNDS OF PRECIOUS METALS, WHETHER OR NOT CHEMICALLY DEFINED; AMALGAMS OF PRECIOUS METALS:
2843.10.00	- Colloidal precious metals	2%
2843.2	- Silver compounds:
2843.21.00	- - Silver nitrate	2%

SCHEDULE 3—continued

2843.29.00	- - Other	2%
2843.30.00	- Gold compounds	2%
2843.90.00	- Other compounds; amalgams	2%
2844	RADIOACTIVE CHEMICAL ELEMENTS AND RADIOACTIVE ISOTOPES (INCLUDING THE FISSILE OR FERTILE CHEMICAL ELEMENTS AND ISOTOPES) AND THEIR COMPOUNDS; MIXTURES AND RESIDUES CONTAINING THESE PRODUCTS:
2844.10.00	- Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds	Free
2844.20.00	- Uranium enriched in U235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U235, plutonium or compounds of these products	2%
2844.30.00	- Uranium depleted in U235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U235, thorium or compounds of these products	2%
2844.40.00	- Radioactive elements and isotopes and compounds other than those of 2844.10.00, 2844.20.00 or 2844.30.00; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues	2%
2844.50.00	-Spent (irradiated) fuel elements (cartridges) of nuclear reactors	2%
2845	ISOTOPES OTHER THAN THOSE OF 2844; COMPOUNDS, INORGANIC OR ORGANIC, OF SUCH ISOTOPES, WHETHER OR NOT CHEMICALLY DEFINED:
2845.10.00	- Heavy water (deuterium oxide)	2%
2845.90.00	- Other	2%
2846	COMPOUNDS, INORGANIC OR ORGANIC, OF RARE-EARTH METALS, OF YTTRIUM OR OF SCANDIUM OR OF MIXTURES OF THESE METALS:
2846.10.00	- Cerium compounds	2%
2846.90.00	- Other	2%
2847.00.00	HYDROGEN PEROXIDE, WHETHER OR NOT SOLIDIFIED WITH UREA	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%

SCHEDULE 3—continued

2848	PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED, EXCLUDING FERROPHOSPHORUS:
2848.10.00	- Of copper (phosphor copper), containing more than 15% by weight of phosphorus	2%
2848.90.00	- Of other metals or of non-metals	2%
2849	CARBIDES, WHETHER OR NOT CHEMICALLY DEFINED:
2849.10.00	- Of calcium	10% DC:5% CAN:8%
	From 1 January 1990	7.5% DC:2.5% CAN:5.5%
	From 1 January 1991	5% CAN:3%
	From 1 January 1992	2% CAN:Free
2849.20.00	- Of silicon	2%
2849.90.00	- Other	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2850.00.00	HYDRIDES, NITRIDES, AZIDES, SILICIDES AND BORIDES, WHETHER OR NOT CHEMICALLY DEFINED	2%
2851.00.00	OTHER INORGANIC COMPOUNDS (INCLUDING DISTILLED OR CONDUCTIVITY WATER AND WATER OF SIMILAR PURITY); LIQUID AIR (WHETHER OR NOT RARE GASES HAVE BEEN REMOVED); COMPRESSED AIR; AMALGAMS, OTHER THAN AMALGAMS OF PRECIOUS METALS	2%

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 2936 to 2939 or the sugar ethers and sugar esters, and their salts, of 2940.00.00, or the products of 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;

SCHEDULE 3—continued

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

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

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

2.- This Chapter does not cover:

(a) Goods of 1504 or glycerol (1520);

(b) Ethyl alcohol (2207 or 2208);

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

(e) Urea (3102 or 3105);

(f) Colouring matter of vegetable or animal origin (3203.00.00), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (3204) or dyes or other colouring matter put up in forms or packings for retail sale (3212);

(g) Enzymes (3507);

(h) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (3606);

(ij) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of 3813.00.00; ink removers put up in packings for retail sale, of 3823; or

(k) Optical elements, for example, of ethylenediamine tartrate (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 2904 to 2906, 2908 to 2911.00.00 and 2913.00.00 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 2929.

For the purposes of 2911.00.00, 2912, 2914, 2918 and 2922, “oxygen-function” is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in 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 or glycerol with acid-function organic compounds of sub-Chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds.

(1) Inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-Chapters I to X or 2942.00.00, are to be classified in the heading appropriate to the organic compound; and

SCHEDULE 3—continued

(2) Salts formed between organic compounds of sub-Chapters I to X or 2942.00.00 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.

(d) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol and glycerol (2905).

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

6.-The compounds of 2930 and 2931 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, mercury or lead) directly linked to carbon atoms.

2930 (organo-sulphur compounds) and 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.- 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 and 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.

Subheading Note.

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

Additional Note.

1.- In 2920, “esters of inorganic acids” is to be taken to include carbonic and peroxocarbonic esters.

SUB-CHAPTER I

HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

2901	ACYCLIC HYDROCARBONS:
2901.10.00	- Saturated	2%
2901.2	- Unsaturated:
2901.21.00	- - Ethylene	2%
2901.22.00	- - Propene (propylene)	2%
2901.23.00	- - Butene (butylene) and isomers thereof	2%
2901.24.00	- - Buta-l,3-diene and isoprene	2%
2901.29.00	- - Other	2%
2902	CYCLIC HYDROCARBONS:
2902.1	- Cyclanes, cyclenes and cycloterpenes:
2902.11.00	- - Cyclohexane	2%

SCHEDULE 3—continued

2902.19.00	- - Other	2%
2902.20.00	- Benzene	2%
2902.30.00	- Toluene	2%
2902.4	- Xylenes:
2902.41.00	- - o-Xylene	2%
2902.42.00	- - m-Xylene	2%
2902.43.00	- - p-Xylene	2%
2902.44.00	- - Mixed xylene isomers	2%
2902.50.00	- Styrene	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2902.60.00	- Ethylbenzene	2%
2902.70.00	- Cumene	2%
2902.90.00	- Other	2%
2903	HALOGENATED DERIVATIVES OF HYDROCARBONS:
2903.1	- Saturated chlorinated derivatives of acyclic hydrocarbons:
2903.11.00	- - Chloromethane (methyl chloride) and chloroethane (ethyl chloride)	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2903.12.00	- - Dichloromethane (methylene chloride)	2% CAN:Free
2903.13.00	- - Chloroform (trichloromethane)	10% DC:5%
2903.14.00	- - Carbon tetrachloride	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2903.15.00	-- 1,2-Dichloroethane (ethylene dichloride)	2%
2903.16.00	- - 1,2-Dichloropropane (propylene dichloride) and dichlorobutanes	2% CAN:Free

SCHEDULE 3—continued

2903.19.00	- - Other	2% CAN:Free
2903.2	- Unsaturated chlorinated derivatives of acyclic hydrocarbons:
2903.21.00	- - Vinyl chloride (chloroethylene)	2% CAN:Free
2903.22.00	- - Trichloroethylene	2% CAN:Free
2903.23.00	- - Tetrachloroethylene (perchloroethylene)	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
2903.29.00	From 1 January 1992 - - Other	10% DC:5% 2% CAN:Free
2903.30.00	- Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons	2%
2903.40	- Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens:
2903.40.10	- - - Chloroflorinated derivatives	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2903.40.90	- - - Other	2% CAN:Free
2903.5	-Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons:
2903.51.00	- - 1, 2, 3, 4, 5, 6-Hexachlorocyclohexane	2% CAN:Free
2903.59.00	- - Other	2%
2903.6	- Halogenated derivatives of aromatic hydrocarbons:
2903.61.00	- - Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%

SCHEDULE 3—continued

	From 1 January 1990	15% DC:10% CAN: 10%
	From 1 January 1991	12.5% DC:7.5% CAN:7.5%
	From 1 January 1992	10% DC:5% CAN:5%
2903.62.00	- - Hexachlorobenzene and DDT (1, l, l-trichloro-2,2-bis (p-chlorophenyl) ethane)	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2903.69.00	- - Other	10% DC:5%
2904	SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF HYDROCARBONS, WHETHER OR NOT HALOGENATED:
2904.10.00	- Derivatives containing only sulpho groups, their salts and ethyl esters	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2904.20.00	- Derivatives containing only nitro or only nitroso groups	2%
2904.90.00	- Other	2%

SUB-CHAPTER II

ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

2905	ACYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2905.1	- Saturated monohydric alcohols:
2905.11.00	- - Methanol (methyl alcohol)	2% CAN:Free
2905.12.00	- - Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%

SCHEDULE 3—continued

	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2905.13.00	--Butan-1-ol (n-butyl alcohol)	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2905.14.00	- - Other butanols	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2905.15.00	- - Pentanol (amyl alcohol) and isomers thereof	2% CAN:Free
2905.16.00	- - Octanol (octyl alcohol) and isomers thereof	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2905.17.00	- - Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol)	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
2905.19	From 1 January 1992 - - Other:	10% DC:5%

SCHEDULE 3—continued

2905.19.10	- - - Goods, as follows: (a) 4-Methylpentane-2-ol; (b) primary alcohols containing not less than 6 carbon atoms	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2905.19.90	- - - Other	2% CAN:Free
2905.2	- Unsaturated monohydric alcohols:
2905.21.00	- - Allyl alcohol	2% CAN:Free
2905.22	- - Acyclic terpene alcohols:
2905.22.10	- - - Primary alcohols containing not less than 6 carbon atoms	20% DC:15%
		20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2905.22.90	- - - Other	2% CAN:Free
2905.29.00	- - Other	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2905.3	- Diols:
2905.31.00	- - Ethylene glycol (ethanediol)	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%

SCHEDULE 3—continued

2905.32.00	- - Propylene glycol (propane-1,2-diol)	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2905.39.00	- - Other	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2905.4	- Other polyhydric alcohols:
2905.41.00	- - 2-Ethyl-2-(hydroxymethyl)propane-1, 3-diol (trimethylolpropane)	2% CAN:Free
2905.42.00	- - Pentaerythritol	2% CAN:Free
2905.43.00	- - Mannitol	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2905.44.00	- - D-glucitol (sorbitol)	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2905.49.00	- - Other	2%
2905.50.00	- Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols	2%
2906	CYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:

SCHEDULE 3—continued

2906.1	- Cyclanic, cyclenic or cycloterpenic:
2906.11.00	- - Menthol	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2906.12.00	- - Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols	2%
2906.13.00	- - Sterols and inositols	2%
2906.14.00	- - Terpineols	2%
2906.19.00	- - Other	2%
2906.2	- Aromatic:
2906.21.00	- - Benzyl alcohol	2%
2906.29.00	- - Other	2%

SUB-CHAPTER III

PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

2907	PHENOLS; PHENOL-ALCOHOLS:
2907.1	- Monophenols:
2907.11.00	- - Phenol (hydroxybenzene) and its salts	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2907.12.00	- - Cresols and their salts	2%
2907.13.00	- - Octylphenol, nonylphenol and their isomers; salts thereof	2%
2907.14.00	- - Xylenols and their salts	2%
2907.15.00	- - Naphthols and their salts	2%
2907.19.00	- - Other	2%
2907.2	- Polyphenols:
2907.21.00	- - Resorcinol and its salts	2%
2907.22.00	- - Hydroquinone (quinol) and its salts	2%
2907.23.00	- - 4,4’-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts	2%
2907.29.00	- - Other	2%
2907.30.00	- Phenol-alcohols	2%

SCHEDULE 3—continued

2908	HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF PHENOLS OR PHENOL-ALCOHOLS:
2908.10.00	- Derivatives containing only halogen substituents and their salts	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
2908.20.00	- Derivatives containing only sulpho groups, their salts and esters	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2908.90.00	- Other	10% DC:5%

SUB-CHAPTER IV

ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

2909	ETHERS, ETHER-ALCOHOLS, ETHER-PHENOLS, ETHER-ALCOHOL-PHENOLS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES (WHETHER OR NOT CHEMICALLY DEFINED), AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2909.1	- Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives:
2909.11.00	- - Diethyl ether	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2909.19.00	- - Other	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%

SCHEDULE 3—continued

	From 1 January 1991	5%
	From 1 January 1992	2%
2909.20.00	-Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2909.30.00	-Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2909.4	- Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
2909.41.00	- - 2,2’-Oxydiethanol (diethylene glycol, digol)	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2909.42.00	- - Monomethyl ethers of ethylene glycol or of diethylene glycol	20% DC:15%
	From 1 January 1989	17.5% DC: 12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2909.43.00	- - Monobutyl ethers of ethylene glycol or of diethylene glycol	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%

SCHEDULE 3—continued

	From 1 January 1992	10% DC:5%
2909.44.00	- - Other monoalkylethers of ethylene glycol or of diethylene glycol	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2909.49.00	- - Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2909.50	- Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
2909.50.10	- - - Ethylene oxide derivatives	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991 From 1 January 1992	12.5% DC:7.5% 10% DC:5%
2909.50.90	- - - Other	2%
2909.60	- Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives:
2909.60.10	- - - Ethylene oxide derivatives	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%

SCHEDULE 3—continued

2909.60.90	- - - Other	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2910	EPOXIDES, EPOXYALCOHOLS, EXPOXYPHENOLS AND EPOXYETHERS, WITH A THREE-MEMBERED RING, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2910.10.00	- Oxirane (ethylene oxide)	2%
2910.20.00	- Methyloxirane (propylene oxide)	2%
2910.30.00	- l-Chloro-2,3-epoxypropane (epichlorohydrin)	2%
2910.90.00	- Other	2%
2911.00.00	ACETALS AND HEMIACETALS, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES	2%

SUB-CHAPTER V

ALDEHYDE-FUNCTION COMPOUNDS

2912	ALDEHYDES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION; CYCLIC POLYMERS OF ALDEHYDES; PARAFORMALDEHYDE:
2912.1	- Acyclic aldehydes without other oxygen function:
2912.11.00	- - Methanal (formaldehyde)	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2912.12.00	- - Ethanal (acetaldehyde)	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%

SCHEDULE 3—continued

2912.13.00	- - Butanal (butyraldehyde, normal isomer)	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2912.19.00	- - Other	2%
2912.2	- Cyclic aldehydes without other oxygen function:
2912.21.00	- - Benzaldehyde	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2912.29.00	- - Other	2%
2912.30.00	- Aldehyde-alcohols	2%
2912.4	-Aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function:
2912.41.00	- - Vanillin (4-hydroxy-3-methoxybenzaldehyde)	10% DC:5% CAN:8%
	From 1 January 1990	7.5% DC:2.5% CAN:5.5%
	From 1 January 1991	5% CAN:3%
	From 1 January 1992	2% CAN:Free
2912.42.00	- - Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2912.49.00	- - Other	2%
2912.50.00	- Cyclic polymers of aldehydes	2%
2912.60.00	- Paraformaldehyde	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2913.00.00	HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF PRODUCTS OF 2912	2%

SCHEDULE 3—continued

SUB-CHAPTER VI

KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS

2914	KETONES AND QUINONES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2914.1	- Acyclic ketones without other oxygen function:
2914.11.00	- - Acetone	20% DC: 15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC: 10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2914.12.00	- - Butanone (methyl ethyl ketone)	2%
2914.13.00	- - 4-Methylpentan-2-one (methyl isobutyl ketone)	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2914.19.00	- - Other	2%
2914.2	- Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function:
2914.21.00	- - Camphor	2%
2914.22.00	- - Cyclohexanone and methylcyclohexanones	2%
2914.23.00	- - Ionones and methylionones	2%
2914.29.00	- - Other	2%
2914.30.00	- Aromatic ketones without other oxygen function	2%
2914.4	- Ketone-alcohols and ketone-aldehydes:
2914.41.00	- - 4-Hydroxy-4-methylpentan-2-one (diacetone alcohol)	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2914.49.00	- - Other	2%

SCHEDULE 3—continued

2914.50.00	- Ketone-phenols and ketones with other oxygen function	2%
2914.6	- Quinones:
2914.61.00	- - Anthraquinone	2%
2914.69.00	- - Other	2%
2914.70.00	- Halogenated, sulphonated, nitrated or nitrosated derivatives	2%

SUB-CHAPTER VII

CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

2915	SATURATED ACYCLIC MONOCARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2915.1	- Formic acid, its salts and esters:
2915.11.00	- - Formic acid	2% CAN:Free
2915.12.00	- - Salts of formic acid	2% CAN:Free
2915.13.00	- - Esters of formic acid	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2915.2	- Acetic acid and its salts; acetic anhydride:
2915.21.00	- - Acetic acid	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
	From 1 January 1991	12.5% DC:7.5% CAN:7.5%
	From 1 January 1992	10% DC:5% CAN:5%

SCHEDULE 3—continued

2915.22.00	- - Sodium acetate	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
	From 1 January 1991	12.5% DC:7.5% CAN:7.5%
	From 1 January 1992	10% DC:5% CAN:5%
2915.23.00	- - Cobalt acetates	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
	From 1 January 1991	12.5% DC:7.5% CAN:7.5%
	From 1 January 1992	10% DC:5% CAN:5%
2915.24.00	- - Acetic anhydride	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
	From 1 January 1991	12.5% DC:7.5% CAN:7.5%
	From 1 January 1992	10% DC:5% CAN:5%
2915.29.00	- - Other	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%

SCHEDULE 3—continued

	From 1 January 1990	15% DC:10% CAN:10%
	From 1 January 1991	12.5% DC:7.5% CAN:7.5%
	From 1 January 1992	10% DC:5% CAN:5%
2915.3	- Esters of acetic acid:
2915.31.00	- - Ethyl acetate	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
	From 1 January 1991	12.5% DC:7.5% CAN:7.5%
	From 1 January 1992	10% DC:5% CAN:5%
2915.32.00	- - Vinyl acetate	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
	From 1 January 1991	12.5% DC:7.5% CAN:7.5%
	From 1 January 1992	10% DC:5% CAN:5%
2915.33.00	- - n-Butyl acetate	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
	From 1 January 1991	12.5% DC:7.5% CAN:7.5%

SCHEDULE 3—continued

	From 1 January 1992	10% DC:5% CAN:5%
2915.34.00	- - Isobutyl acetate	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
	From 1 January 1991	12.5% DC:7.5% CAN:7.5%
	From 1 January 1992	10% DC:5% CAN:5%
2915.35.00	- - 2-Ethoxyethyl acetate	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2915.39	- - Other:
2915.39.10	- - - Glycerol triacetate	10% DC:5%
2915.39.90	- - - Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991 From 1 January 1992	12.5% DC:7.5% 10% DC:5%
2915.40.00	- Mono-, di- or trichloroacetic acids, their salts and esters	2%
2915.50.00	- Propionic acid, its salts and esters	2%
2915.60.00	- Butyric acids, valeric acids, their salts and esters	10% DC:5%
2915.70.00	- Palmitic acid, stearic acid, their salts and esters	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%

SCHEDULE 3—continued

	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2915.90.00	- Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2916	UNSATURATED ACYCLIC MONOCARBOXYLIC ACIDS, CYCLIC MONOCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2916.1	- Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2916.11.00	- - Acrylic acid and its salts	2%
2916.12.00	- - Esters of acrylic acid	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2916.13.00	- - Methacrylic acid and its salts	2%
2916.14.00	- - Esters of methacrylic acid	2%
2916.15.00	- - Oleic, linoleic or linolenic acids, their salts and esters	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2916.19	- - Other:
2916.19.10	- - - Acids containing not less than 8 and not more than 22 carbon atoms, and their salts and esters	10% DC:5%

SCHEDULE 3—continued

2916.19.90	- - - Other	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2916.20.00	- Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2916.3	- Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2916.31.00	- - Benzoic acid, its salts and esters	2%
2916.32.00	- - Benzoyl peroxide and benzoyl chloride	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2916.33.00	- - Phenylacetic acid, its salts and esters	2%
2916.39.00	- - Other	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2917	POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2917.1	-Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2917.11.00	- - Oxalic acid, its salts and esters	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%

SCHEDULE 3—continued

2917.12.00	- - Adipic acid, its salts and esters	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2917.13.00	- - Azelaic acid, sebacic acid, their salts and esters	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2917.14.00	- - Maleic anhydride	2%
2917.19	- - Other:
2917.19.10	- - - Esters	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2917.19.90	- - - Other	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2917.20	- Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2917.20.10	- - - Esters	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2917.20.90	- - - Other	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%

SCHEDULE 3—continued

2917.3	- Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2917.31.00	- - Dibutyl orthophthalates	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2917.32.00	- - Dioctyl orthophthalates	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2917.33.00	- - Dinonyl or didecyl orthophthalates	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2917.34.00	- - Other esters of orthophthalic acid	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2917.35.00	- - Phthalic anhydride	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%

	SCHEDULE 3—continued
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2917.36.00	- - Terephthalic acid and its salts	2%
2917.37.00	- - Dimethyl terephthalate	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2917.39.00	- - Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2918	CARBOXYLIC ACIDS WITH ADDITIONAL OXYGEN FUNCTION AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2918.1	- Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2918.11.00	- - Lactic acid, its salts and esters	2%
2918.12.00	- - Tartaric acid	2% CAN:Free
2918.13.00	- - Salts and esters of tartaric acid	2%
2918.14.00	- - Citric acid	2% CAR:Free
2918.15.00	- - Salts and esters of citric acid	2%
2918.16.00	- - Gluconic acid, its salts and esters	2%
2918.17.00	- - Phenylglycolic acid (mandelic acid), its salts and esters	2% CAN:Free
2918.19.00	- - Other	2%
2918.2	- Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2918.21.00	- - Salicylic acid and its salts	10% DC:5%

SCHEDULE 3—continued

2918.22	- - O-Acetylsalicylic acid, its salts and esters:
2918.22.10	- - - O-Acetylsalicylic acid	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
2918.22.90	- - - Other	2% CAN:Free
2918.23.00	- - Other esters of salicylic acid and their salts	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2918.29.00	- - Other	2%
2918.30.00	-Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives	2% CAN:Free
2918.90	- Other:
2918.90.10	- - - 2,4-dichlorophenoxyacetic acid, 2,4,5-trichlorophenoxyacetic acid and their salts and esters	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
2918.90.90	- - - Other	10% DC:5%

SUB-CHAPTER VIII

ESTERS OF INORGANIC ACIDS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

2919.00.00	PHOSPHORIC ESTERS AND THEIR SALTS, INCLUDING LACTOPHOSPHATES; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES	2%
2920	ESTERS OF OTHER INORGANIC ACIDS (EXCLUDING ESTERS OF HYDROGEN HALIDES) AND THEIR SALTS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:

SCHEDULE 3—continued

2920.10.00	- Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives	2%
2920.90.00	-Other	2%

SUB-CHAPTER IX

NITROGEN-FUNCTION COMPOUNDS

2921	AMINE-FUNCTION COMPOUNDS:
2921.1	- Acyclic monoamines and their derivatives; salts thereof:
2921.11.00	- - Methylamine, di- or trimethylamine and their salts	10% DC:5% CAN:5%
2921.12.00	- - Diethylamine and its salts	10% DC:5% CAN:5%
2921.19.00	- - Other	10% DC:5% CAN:5%
2921.2	- Acyclic polyamines and their derivatives; salts thereof:
2921.21.00	- - Ethylenediamine and its salts	2%
2921.22.00	- - Hexamethylenediamine and its salts	2%
2921.29.00	- - Other	2%
2921.30.00	- Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof	2%
2921.4	- Aromatic monoamines and their derivatives; salts thereof:
2921.41.00	- - Aniline and its salts	2%
2921.42.00	- - Aniline derivatives and their salts	2%
2921.43.00	- - Toluidines and their derivatives; salts thereof	2%
2921.44.00	- - Diphenylamine and its derivatives; salts thereof	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2921.45.00	- - 1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta-naphthylamine) and their derivatives; salts thereof	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
2921.49.00	From 1 January 1992 - - Other	2% 2%
2921.5	- Aromatic polyamines and their derivatives; salts thereof:

SCHEDULE 3—continued

2921.51.00	- - o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof	2% CAN:Free
2921.59.00	- - Other	2%
2922	OXYGEN-FUNCTION AMINO-COMPOUNDS:
2922.1	- Amino-alcohols, their ethers and esters, other than those containing more than one kind of oxygen function; salts thereof:
2922.11.00 2922.12.00	- - Monoethanolamine and its salts - - Diethanolamine and its salts	Free Free
2922.13.00	- - Triethanolamine and its salts	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
	From 1 January 1991 From 1 January 1992	12.5% DC:7.5% CAN:7.5% 10% DC:5% CAN:5%
2922.19.00	- - Other	Free
2922.2	- Amino-naphthols and other amino-phenols, their ethers and esters, other than those containing more than one kind of oxygen function; salts thereof:
2922.21.00	- - Aminohydroxynaphthalenesulphonic acids and their salts	Free
2922.22.00	- - Anisidines, dianisidines, phenetidines, and their salts	Free
2922.29.00	- - Other	Free
2922.30.00	- Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof	Free
2922.4	- Amino-acids and their esters, other than those containing more than one kind of oxygen function; salts thereof:
2922.41.00	- - Lysine and its esters; salts thereof	Free
2922.42.00	- - Glutamic acid and its salts	Free
2922.49.00	- - Other	Free
2922.50.00	- Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function	Free
2923	QUATERNARY AMMONIUM SALTS AND HYDROXIDES; LECITHINS AND OTHER PHOSPHOAMINOLIPIDS:
2923.10.00	- Choline and its salts	15% DC:10%
	From 1 January 1989	10% DC:5%

SCHEDULE 3—continued

	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2923.20.00	- Lecithins and other phosphoaminolipids	2%
2923.90.00	- Other	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
2924	CARBOXYAMIDE-FUNCTION COMPOUNDS; AMIDE-FUNCTION COMPOUNDS OF CARBONIC ACID:
2924.10.00	- Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof	2%
2924.2	-Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof:
2924.21.00	- - Ureines and their derivatives; salts thereof	2%
2924.29.00	- - Other	2%
2925	CARBOXYIMIDE-FUNCTION COMPOUNDS (INCLUDING SACCHARIN AND ITS SALTS) AND IMINE-FUNCTION COMPOUNDS.
2925.1	- Imides and their derivatives; salts thereof:
2925.11.00	- - Saccharin and its salts	2%
2925.19.00	- - Other	2%
2925.20.00	- Imines and their derivatives; salts thereof	2%
2926	NITRILE-FUNCTION COMPOUNDS:
2926.10.00	- Acrylonitrile	2%
2926.20.00	- 1-Cyanoguanidine (dicyandiamide)	2%
2926.90.00	-Other	2%
2927.00.00	DIAZO-, AZO- OR AZOXY-COMPOUNDS	2%
2928.00.00	ORGANIC DERIVATIVES OF HYDRAZINE OR OF HYDROXYLAMINE	5%
	From 1 January 1992	2%
2929	COMPOUNDS WITH OTHER NITROGEN FUNCTION:
2929.10.00	- Isocyanates	2%
2929.90	- Other:
2929.90.10	- - - Calcium or sodium cyclamates	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%

SCHEDULE 3—continued

	From 1 January 1991	5%
	From 1 January 1992	2%
2929.90.90	- - - Other SUB-CHAPTER X ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES	2%
2930	ORGANO-SULPHUR COMPOUNDS:
2930.10.00	- Dithiocarbonates (xanthates)	2%
2930.20.00	- Thiocarbamates and dithiocarbamates	2%
2930.30.00	- Thiuram mono-, di- or tetrasulphides	2%
2930.40.00	- Methionine	2%
2930.90.00	- Other	2%
2931	OTHER ORGANO-INORGANIC COMPOUNDS:
2931.00.10	---Glycine derivatives containing phosphono groups	10% DC:5%
2931.00.90	---Other	2%
2932	HETEROCYCLIC COMPOUNDS WITH OXYGEN HETERO-ATOM(S) ONLY:
2932.1	- Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure:
2932.11.00	- - Tetrahydrofuran	2%
2932.12.00	- - 2-Furaldehyde (furfuraldehyde)	2%
2932.13.00	- - Furfuryl alcohol and tetrahydrofurfuryl alcohol	2%
2932.19.00	- - Other	2%
2932.2	- Lactones:
2932.21.00	- - Coumarin, methylcoumarins and ethylcoumarins	2%
2932.29.00	- - Other lactones	2%
2932.90.00	- Other	2%
2933	HETEROCYCLIC COMPOUNDS WITH NITROGEN HETERO-ATOM(S) ONLY; NUCLEIC ACIDS AND THEIR SALTS:
2933.1	- Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure:
2933.11.00	- - Phenazone (antipyrin) and its derivatives	2%
2933.19.00	- - Other	2%
2933.2	- Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure:
2933.21.00	- - Hydantoin and its derivatives	2%
2933.29.00	- - Other	2%
2933.3	- Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure:
2933.31.00	- - Pyridine and its salts	2%
2933.39.00	- - Other	2%
2933.40.00	- Compounds containing a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused	2%

SCHEDULE 3—continued

2933.5	- Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure; nucleic acids and their salts:
2933.51.00	- - Malonylurea (barbituric acid) and its derivatives; salts thereof	2%
2933.59.00	- - Other	2%
2933.6	- Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure:
2933.61.00	- - Melamine	2%
2933.69.00	- - Other	2%
2933.7	- Lactams:
2933.71.00	- - 6-Hexanelactam (epsilon-caprolactam)	2%
2933.79.00	- - Other lactams	2%
2933.90.00	- Other	2%
2934	OTHER HETEROCYCLIC COMPOUNDS:
2934.10.00	- Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure	2%
2934.20.00	- Compounds containing a benzothiazole ring-system (whether or not hydrogenated), not further fused	2%
2934.30.00	- Compounds containing a phenothiazine ring-system (whether or not hydrogenated), not further fused	2%
2934.90.00	- Other	2%
2935.00.00	SULPHONAMIDES	2%

SUB-CHAPTER XI

PROVITAMINS, VITAMINS AND HORMONES

2936	PROVITAMINS AND VITAMINS, NATURAL OR REPRODUCED BY SYNTHESIS (INCLUDING NATURAL CONCENTRATES), DERIVATIVES THEREOF USED PRIMARILY AS VITAMINS, AND INTERMIXTURES OF THE FOREGOING, WHETHER OR NOT IN ANY SOLVENT:
2936.10.00	- Provitamins, unmixed	2%
2936.2	- Vitamins and their derivatives, unmixed:
2936.21.00	- - Vitamins A and their derivatives	2%
2936.22.00	- - Vitamin B1 and its derivatives	2%
2936.23.00	- - Vitamin B2 and its derivatives	2%
2936.24.00	- - D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5) and its derivatives	2%
2936.25.00	- - Vitamin B6 and its derivatives	2%
2936.26.00	- - Vitamin B12 and its derivatives	2%
2936.27.00	- - Vitamin C and its derivatives	2%
2936.28.00	- - Vitamin E and its derivatives	2%
2936.29.00	- - Other vitamins and their derivatives	2%
2936.90.00	- Other, including natural concentrates	2%

SCHEDULE 3—continued

2937	HORMONES, NATURAL OR REPRODUCED BY SYNTHESIS; DERIVATIVES THEREOF, USED PRIMARILY AS HORMONES; OTHER STEROIDS USED PRIMARILY AS HORMONES:
2937.10.00	- Pituitary (anterior) or similar hormones, and their derivatives	Free
2937.2	- Adrenal cortical hormones and their derivatives:
2937.21.00	- - Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone)	Free
2937.22.00	- - Halogenated derivatives of adrenal cortical hormones	Free
2937.29.00	- - Other	Free
2937.9	- Other hormones and their derivatives; other steroids used primarily as hormones:
2937.91.00	- - Insulin and its salts	Free
2937.92.00	- - Oestrogens and progestogens	Free
2937.99.00	- - Other	Free

SUB-CHAPTER 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	2%
2938.90	- Other:
2938.90.10	---Surface-active agents	20% DC: 15%
2938.90.90	---Other	2%
2939	VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES:
2939.10.00	- Alkaloids of opium and their derivatives; salts thereof	2%
2939.2	- Alkaloids of cinchona and their derivatives; salts thereof:
2939.21.00	- - Quinine and its salts	2%
2939.29.00	- - Other	2%
2939.30.00	- Caffeine and its salts	2%
2939.40.00	- Ephedrines and their salts	2%
2939.50.00	- Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof	2%
2939.60.00	- Alkaloids of rye ergot and their derivatives; salts thereof	2%
2939.70.00	- Nicotine and its salts	2%
2939.90.00	-Other	2%

SCHEDULE 3—continued

SUB-CHAPTER XIII

OTHER ORGANIC COMPOUNDS

2940.00.00	SUGARS, CHEMICALLY PURE, OTHER THAN SUCROSE, LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE; SUGAR ETHERS AND SUGAR ESTERS, AND THEIR SALTS, OTHER THAN PRODUCTS OF 2937, 2938 or 2939	2%
2941	ANTIBIOTICS:
2941.10.00	- Penicillins and their derivatives with a penicillanic acid structure; salts thereof	Free
2941.20.00	- Streptomycins and their derivatives; salts thereof	Free
2941.30.00	- Tetracyclines and their derivatives; salts thereof	Free
2941.40.00	- Chloramphenicol and its derivatives; salts thereof	Free
2941.50.00	- Erythromycin and its derivatives; salts thereof	Free
2941.90.00	- Other	Free
2942.00.00	OTHER ORGANIC COMPOUNDS	2%

Chapter 30

Pharmaceutical Products

Notes.

1.- This Chapter does not cover:

(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) (Section IV);

(b) Plasters specially calcined or finely ground for use in dentistry (2520);

(d) Preparations of 3303.00.00 to 3307, even if they have therapeutic or prophylactic properties;

(e) Soap or other products of 3401 containing added medicaments;

(f) Preparations with a basis of plaster for use in dentistry (3407.00.00); or

(g) Blood albumin not prepared for therapeutic or prophylactic uses (3502).

2.- For the purposes of 3003 and 3004 and of Note 3(d) to this Chapter, the following are to be treated:

(a) As unmixed products:

(1) Unmixed products dissolved in water;

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

(3) Simple vegetable extracts of 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 mixtures of vegetable materials; and

(3) Salts and concentrates obtained by evaporating natural mineral waters.

SCHEDULE 3—continued

3.- 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 and sterile tissue adhesives for surgical wound closure;

(b) Sterile laminaria and sterile laminaria tents;

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

(e) Blood-grouping reagents;

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

(g) First-aid boxes and kits; and

(h) Chemical contraceptive preparations based on hormones or spermicides.

3001	GLANDS AND OTHER ORGANS FOR ORGANO-THERAPEUTIC USES, DRIED, WHETHER OR NOT POWDERED; EXTRACTS OF GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS FOR ORGANO-THERAPEUTIC USES; HEPARIN AND ITS SALTS; OTHER HUMAN OR ANIMAL SUBSTANCES PREPARED FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT ELSEWHERE SPECIFIED OR INCLUDED:
3001.10.00	- Glands and other organs, dried, whether or not powdered	2%
3001.20.00	- Extracts of glands or other organs or of their secretions	2%
3001.90.00	- Other	2%
3002	HUMAN BLOOD; ANIMAL BLOOD PREPARED FOR THERAPEUTIC, PROPHYLACTIC OR DIAGNOSTIC USES; ANTISERA AND OTHER BLOOD FRACTIONS; VACCINES, TOXINS, CULTURES OF MICROORGANISMS (EXCLUDING YEASTS) AND SIMILAR PRODUCTS:
3002.10.00	- Antisera and other blood fractions	Free
3002.20.00	- Vaccines for human medicine	2%
3002.3	- Vaccines for veterinary medicine:
3002.31.00	- - Vaccines against foot and mouth disease	2%
3002.39.00	- - Other	2%
3002.90.00	- Other	2%
3003	MEDICAMENTS (EXCLUDING GOODS OF 3002, 3005 OR 3006) CONSISTING OF TWO OR MORE CONSTITUENTS WHICH HAVE BEEN MIXED TOGETHER FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT PUT UP IN MEASURED DOSES OR IN FORMS OR PACKINGS FOR RETAIL SALE:
3003.10.00	-Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives	2% CAN:Free

SCHEDULE 3—continued

3003.20.00	- Containing other antibiotics	2% CAN:Free
3003.3	- Containing hormones or other products of 2937 but not containing antibiotics:
3003.31.00	- - Containing insulin	2% CAN:Free
3003.39.00	- - Other	2% CAN:Free
3003.40.00	-Containing alkaloids or derivatives thereof but not containing hormones or other products of 2937 or antibiotics	2% CAN:Free
3003.90.00	-Other	2% CAN:Free
3004	MEDICAMENTS (EXCLUDING GOODS OF 3002, 3005 OR 3006) CONSISTING OF MIXED OR UNMIXED PRODUCTS FOR THERAPEUTIC OR PROPHYLACTIC USES, PUT UP IN MEASURED DOSES OR IN FORMS OR PACKINGS FOR RETAIL SALE:
3004.10.00	-Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives	2% CAN:Free
3004.20.00	- Containing other antibiotics	2% CAN:Free
3004.3	- Containing hormones or other products of 2937 but not containing antibiotics:
3004.31.00	- - Containing insulin	2% CAN:Free
3004.32.00	- - Containing adrenal cortex hormones	2% CAN:Free
3004.39.00	- - Other	2% CAN:Free
3004.40.00	-Containing alkaloids or derivatives thereof but not containing hormones, other products of 2937 or antibiotics	2% CAN:Free
3004.50.00	- Other medicaments containing vitamins or other products of 2936	2% CAN:Free
3004.90.00	- Other	2% CAN:Free
3005	WADDING, GAUZE, BANDAGES AND SIMILAR ARTICLES (FOR EXAMPLE, DRESSINGS, ADHESIVE PLASTERS, POULTICES), IMPREGNATED OR COATED WITH PHARMACEUTICAL SUBSTANCES OR PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY PURPOSES:
3005.10.00	-Adhesive dressings and other articles having an adhesive layer	5% CAN:Free
3005.90.00	-Other	5% CAN:Free

SCHEDULE 3—continued

3006	PHARMACEUTICAL GOODS SPECIFIED IN NOTE 3 TO THIS CHAPTER:
3006.10.00	- Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics	Free
3006.20.00	- Blood-grouping reagents	Free
3006.30.00	- Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient	Free
3006.40.00	- Dental cements and other dental fillings; bone	10%
	reconstruction cements	DC:5%
3006.50.00	- First-aid boxes and kits	Free
3006.60.00	- Chemical contraceptive preparations based on hormones or spermicides	2%

Chapter 31

Fertilisers

Notes.

1.- This Chapter does not cover:

(a) Animal blood of 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 3823; optical elements of potassium chloride (9001).

2 - 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in 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 subparagraph (A)(ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.

SCHEDULE 3—continued

3- 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in 3105:

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

(i) Basic slag;

(ii) Natural phosphates of 2510, calcined or further heat-treated than for the removal of impurities;

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

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

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

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

4.- 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in 3105:

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

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

(ii) Potassium chloride, whether or not pure, except as provided in Note 1 (c) above;

(iii) Potassium sulphate, whether or not pure;

(iv) Magnesium potassium sulphate, whether or not pure.

(B) Fertilisers consisting of any of the goods described in (A) above mixed together.

5.- Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in 3105.

6.- For the purposes of 3105, “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.

3101.00.00	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	2%
3102	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS:
3102.10.00	- Urea, whether or not in aqueous solution	2%
3102.2	- Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate:
3102.21.00	- - Ammonium sulphate	2%
3102.29.00	- - Other	2%
3102.30.00	- Ammonium nitrate, whether or not in aqueous solution	2%
3102.40.00	- Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances	2%
3102.50.00	- Sodium nitrate	Free

SCHEDULE 3—continued

3102.60.00	- Double salts and mixtures of calcium nitrate and ammonium nitrate	2%
3102,70.00	- Calcium cyanamide	2%
3102.80.00	- Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution	2%
3102.90.00	-Other, including mixtures not specified in the foregoing subheadings	2%
3103	MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC:
3103.10.00	- Superphosphates	2%
3103.20.00	- Basic slag	2%
3103.90.00	- Other	2%
3104	MINERAL OR CHEMICAL FERTILISERS, POTASSIC:
3104.10.00	- Carnallite, sylvite and other crude natural potassium salts	2%
3104.20.00	- Potassium chloride	2%
3104.30.00	- Potassium sulphate	2%
3104.90.00	- Other	2%
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 forms or in packages of a gross weight not exceeding 10 kg	2%
3105.20.00	- Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium	2%
3105.30.00	- Diammonium hydrogenorthophosphate (diammonium phosphate)	2%
3105.40.00	- Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)	2%
3105.5	- Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus:
3105.51.00	- - Containing nitrates and phosphates	2%
3105.59.00	- - Other	2%
3105.60.00	- Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium	2%
3105.90.00	- Other	Free

SCHEDULE 3—continued

Chapter 32

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

Notes.

1.- This Chapter does not cover:

(a) Separate chemically denned elements or compounds (except those of 3203.00.00 or 3204, inorganic products of a kind used as luminophores (3206), glass obtained from fused quartz or other fused silica in the forms provided for in 3207, and also dyes and other colouring matter put up in forms or packings for retail sale, of 3212);

(b) Tannates or other tannin derivatives of products of 2936 to 2939, 2941 or 3501 to 3504.00.00; or

2.- 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.

3.- 3203.00.00, 3204, 3205.00.00 and 3206 apply also to preparations based on colouring matters (including, in the case of 3206, colouring pigments of 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 (3212), or to other preparations of 3207, 3208, 3209, 3210.00.00, 3212, 3213 or 3215.

4.- 3208 includes solutions (other than collodions) consisting of any of the products specified in 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.

5.- In this Chapter, “colouring matter” does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.

6.- In 3212, “stamping foils” 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.

3201	TANNING EXTRACTS OF VEGETABLE ORIGINS; TANNINS AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES:
3201.10.00	- Quebracho extract	2%
3201.20.00	- Wattle extract	Free
3201.30.00	- Oak or chestnut extract	2%
3201.90.00	- Other	2%
3202	SYNTHETIC ORGANIC TANNING SUBSTANCES; INORGANIC TANNING SUBSTANCES; TANNING PREPARATIONS, WHETHER OR NOT CONTAINING NATURAL TANNING SUBSTANCES; ENZYMATIC PREPARATIONS FOR PRE-TANNING:

SCHEDULE 3—continued

3202.10.00	- Synthetic organic tanning substances	2%
3202.90.00	-Other	2%
3203.00.00	COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN (INCLUDING DYEING EXTRACTS BUT EXCLUDING ANIMAL BLACK), WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS BASED ON COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER	2%
3204	SYNTHETIC ORGANIC COLOURING MATTER, WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS BASED ON SYNTHETIC ORGANIC COLOURING MATTER AS SPECIFIED IN NOTE 3 TO THIS CHAPTER; SYNTHETIC ORGANIC PRODUCTS OF A KIND USED AS FLUORESCENT BRIGHTENING AGENTS OR AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINED:
3204.1	- Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter:
3204.11.00	- - Disperse dyes and preparations based thereon	20% DC(except CHIN, INIA and RKOR):15% CHIN, INIA and RKOR:20%
	From 1 July 1988	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3204.12.00	- - Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon	10% DC:5%
3204.13.00	- - Basic dyes and preparations based thereon	10% DC:5%
3204.14.00	- - Direct dyes and preparations based thereon	10% DC:5%
3204.15.00	- - Vat dyes (including those usable in that state as pigments) and preparations based thereon	20% DC(except CHIN, INIA and RKOR):15% CHIN, INIA and RKOR:20%
	From 1 July 1988	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%

SCHEDULE 3—continued

3204.16.00	- - Reactive dyes and preparations based thereon	10% DC:5%
3204.17.00	- - Pigments and preparations based thereon	20% DC(except CHIN, INIA and RKOR):15% CHIN, INIA and RKOR:20%
	From 1 July 1988	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3204.19	- - Other, including mixtures of colouring matter of 3204.11 to 3204.19:
3204.19.10	- - - Mixtures including colouring matter of 3204.11.00, 3204.15.00 or 3204.17.00 From 1 July 1988	20% DC(except CHIN, INIA and RKOR):15% CHIN, INIA and RKOR:20% 20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3204.19.90	---Other	10% DC:5%
3204.20.00	- Synthetic organic products of a kind used as fluorescent brightening agents	10% DC:5%
3204.90.00	- Other	10% DC:5%
3205.00.00	COLOUR LAKES; PREPARATIONS BASED ON COLOUR LAKES AS SPECIFIED IN NOTE 3 TO THIS CHAPTER	20% DC(except CHIN, INIA and RKOR):15% CHIN, INIA and RKOR:20% CAN: 15%
	From 1 July 1988	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%

SCHEDULE 3—continued

3206	OTHER COLOURING MATTER; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER, OTHER THAN THOSE OF 3203.00.00, 3204 OR 3205.00.00; INORGANIC PRODUCTS OF A KIND USED AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINED:
3206.10	- Pigments and preparations based on titanium dioxide:
3206.10.10	- - - Goods, as follows: (a) containing added synthetic organic colouring matter; (b) intermixtures and preparations, containing: (i) chrome greens; (ii) lead chromes; (iii) molybdate chromes; (iv) pigments of cadmium compounds; (v) strontium chromes; (vi) zinc chromes; or (vii) zinc greens; (c) white pigments	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3206.10.90	- - - Other	10% DC:5%
3206.20	-Pigments and preparations based on chromium compounds:
3206.20.10	- - - Goods, as follows: (a) containing added synthetic organic colouring matter; (b) intermixtures and preparations, containing: (i) chrome greens; (ii) lead chromes; (iii) molybdate chromes; (iv) pigments of cadmium compounds; (v) strontium chromes; (vi) zinc chromes; or (vii) zinc greens;	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3206.20.90	- - - Other	10% DC:5%
3206.30.00	- Pigments and preparations based on cadmium compounds	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3206.4	- Other colouring matter and other preparations:

SCHEDULE 3—continued

3206.41	- - Ultramarine and preparations based thereon:
3206.41.10	- - - Goods, as follows: (a) containing added synthetic organic colouring matter; (b) zinc greens; (c) intermixtures and preparations, containing: (i) chrome greens; (ii) lead chromes; (iii) molybdate chromes; (iv) pigments of cadmium compounds; (v) strontium chromes; (vi) zinc chromes; or (vii) zinc greens;	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3206.41.90	---Other	10% DC:5%
3206.42	- - Lithopone and other pigments and preparations based on zinc sulphide:
3206.42.10	---Goods, as follows: (a) containing added synthetic organic colouring matter; (b) intermixtures and preparations, containing: (i) chrome greens; (ii) lead chromes; (iii) molybdate chromes; (iv) pigments of cadmium compounds; (v) strontium chromes; (vi) zinc chromes; or (vii) zinc greens; (c) white pigments containing titanium dioxide	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3206.42.90	- - - Other	10% DC:5%
3206.43	- - Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides):
3206.43.10	- - - Goods, as follows: (a) containing added synthetic organic colouring matter; (b) chrome greens; (c) zinc greens; (d) intermixtures and preparations, containing: (i) chrome greens; (ii) lead chromes; (iii) molybdate chromes; (iv) pigments of cadmium compounds; (v) strontium chromes;	20% DC:15%

SCHEDULE 3—continued

	(vi) zinc chromes; or (vii) zinc greens
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3206.43.90	- - - Other	10% DC:5%
3206.49	- - Other:
3206.49.10	- - - Goods, as follows: (a) containing added synthetic organic colouring matter; (b) intermixtures and preparations, containing: (i) chrome greens; (ii) lead chromes; (iii) molybdate chromes; (iv) pigments of cadmium compounds; (v) strontium chromes; (vi) zinc chromes; or (vii) zinc greens; (c) white pigments containing titanium dioxide	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3206.49.90	- - - Other	10% DC:5%
3206.50.00	- Inorganic products of a kind used as luminophores	10% DC:5%
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:
3207.10.00	- Prepared pigments, prepared opacifiers, prepared colours and similar preparations	10% DC:5%
3207.20.00	- Verifiable enamels and glazes, engobes (slips) and similar preparations	10% DC:5%
3207.30.00	- Liquid lustres and similar preparations	10% DC:5%
3207.40.00	- Glass frit and other glass, in the form of powder, granules or flakes	10% DC:5%
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:

SCHEDULE 3—continued

3208.10.00	- Based on polyesters	15% DC:10%
3208.20.00	- Based on acrylic or vinyl polymers	15% DC:10%
3208.90.00	- Other	15% DC:10%
3209	PAINTS AND VARNISHES (INCLUDING ENAMELS AND LACQUERS) BASED ON SYNTHETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED OR DISSOLVED IN AN AQUEOUS MEDIUM:
3209.10.00	- Based on acrylic or vinyl polymers	15% DC:10%
3209.90.00	- Other	15% DC:10%
3210.00.00	OTHER PAINTS AND VARNISHES (INCLUDING ENAMELS, LACQUERS AND DISTEMPERS); PREPARED WATER PIGMENTS OF A KIND USED FOR FINISHING LEATHER	15% DC:10%
3211.00.00	PREPARED DRIERS	10% DC:5%
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	10% DC:5%
3212.90	- Other:
3212.90.1	- - - Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels):
3212.90.11	- - - Dispersions of metal powders or flakes	15% DC:10%
3212.90.19	- - - Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3212.90.20	- - - Dyes and other colouring matter put up in forms or packings for retail sale	10% DC:5%
3213	ARTISTS’, STUDENTS’ OR SIGNBOARD PAINTERS’ COLOURS, MODIFYING TINTS, AMUSEMENT COLOURS AND THE LIKE, IN TABLETS, TUBES, JARS, BOTTLES, PANS OR IN SIMILAR FORMS OR PACKINGS:

SCHEDULE 3—continued

3213.10.00	- Colours in sets	10% DC:5%
3213.90.00	-Other	10% DC:5%
3214	GLAZIERS’ PUTTY, GRAFTING PUTTY, RESIN CEMENTS, CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS’ FILLINGS; NON-REFRACTORY SURFACING PREPARATIONS FOR FACADES, INDOOR WALLS, FLOORS, CEILINGS OR THE LIKE:
3214.10.00	- Mastics; painters’ fillings	15% DC:10% CAN:7.5%
3214.90.00	- Other	15% DC:10% CAN:7.5%
3215	PRINTING INK, WRITING OR DRAWING INK AND OTHER INKS, WHETHER OR NOT CONCENTRATED OR SOLID:
3215.1	- Printing ink:
3215.11.00	- - Black	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3215.19.00	- - Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3215.90.00	- Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%

Chapter 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations

Notes.

l.-This Chapter does not cover:

(a) Compound alcoholic preparations of a kind used for the manufacture of beverages, of 2208;

(b) Soap or other products of 3401; or

SCHEDULE 3—continued

2.- 3303.00.00 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.

3.-In 3307, “Perfumery, cosmetic or toilet preparations”, applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

3301	ESSENTIAL OILS (TURPENELESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES; RESINOIDS; CONCENTRATES OF ESSENTIAL OILS IN FATS, IN FIXED OILS, IN WAXES OR THE LIKE, OBTAINED BY ENFLEURAGE OR MACERATION; TERPENIC BY-PRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS; AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS:
3301.1	- Essential oils of citrus fruit:
3301.11.00	- - Of bergamot	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
3301.12.00	- - Of orange	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
3301.13.00	- - Of lemon	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
3301.14.00	- - Of lime	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
3301.19.00	- - Other	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%

SCHEDULE 3—continued

3301.2	- Essential oils other than those of citrus fruit:
3301.21.00	- - Of geranium	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
3301.22.00	- - Of jasmin	10% DC:5%
	From 1 January 1990	7.5%
	From 1 January 1991	DC:2.5% 5%
	From 1 January 1992	2%
3301.23.00	- - Of lavender or of lavandin	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
3301.24.00	- - Of peppermint (Mentha piperita)	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
3301.25.00	- - Of other mints	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
3301.26.00	- - Of vetiver	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
3301.29.00	- - Other	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
3301.30.00	- Resinoids	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%

SCHEDULE 3—continued

	From 1 January 1991	5%
	From 1 January 1992	2%
3301.90.00	- Other	10% DC:5%
3302	MIXTURES OF ODORIFEROUS SUBSTANCES AND MIXTURES (INCLUDING ALCOHOLIC SOLUTIONS) WITH A BASIS OF ONE OR MORE OF THESE SUBSTANCES, OF A KIND USED AS RAW MATERIALS IN INDUSTRY:
3302.10.00 3302.90.00	- Of a kind used in the food or drink industries - Other	10% DC:5% 10% DC:5%
3303.00.00	PERFUMES AND TOILET WATERS	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3304	BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE CARE OF THE SKIN (OTHER THAN MEDICAMENTS), INCLUDING SUNSCREEN OR SUN TAN PREPARATIONS; MANICURE OR PEDICURE PREPARATIONS:
3304.10.00	- Lip make-up preparations	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3304.20.00	- Eye make-up preparations	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3304.30.00	- Manicure or pedicure preparations	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3304.9	- Other:
3304.91.00	- - Powders, whether or not compressed	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%

SCHEDULE 3—continued

3304.99.00	- - Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3305	PREPARATIONS FOR USE ON THE HAIR:
3305.10.00	- Shampoos	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3305.20.00	- Preparations for permanent waving or straightening	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3305.30.00	- Hair lacquers	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3305.90.00	- Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3306	PREPARATIONS FOR ORAL OR DENTAL HYGIENE, INCLUDING DENTURE FIXATIVE PASTES AND POWDERS:
3306.10.00	- Dentifrices	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3306.90.00	-Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%

SCHEDULE 3—continued

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:
3307.10.00	- Pre-shave, shaving or after-shave preparations	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3307.20.00	- Personal deodorants and antiperspirants	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3307.30.00	- Perfumed bath salts and other bath preparations	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3307.4	-Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites:
3307.41.00	- - “Agarbatti” and other odoriferous preparations which operate by burning	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3307.49.00	- - Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3307.90.00	-Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%

SCHEDULE 3—continued

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.

l.-This Chapter does not cover:

(a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (1517);

(b) Separate chemically defined compounds; or

(c) Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (3305, 3306 or 3307).

2.-For the purposes of 3401, “soap” applies only to soap soluble in water. Soap and the other products of 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in 3405 as “scouring powders and similar preparations”.

3.- For the purposes of 3402, “organic surface-active agents” are products which when mixed with water at a concentration of 0.5% at 20°C and left to stand for one hour at the same temperature:

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

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

4.- In 3403, “petroleum oils and oils obtained from bituminous minerals” applies to the products defined in Note 2 to Chapter 27.

5.- In 3404, subject to the exclusions provided below, “artificial waxes and prepared waxes” applies only to:

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

(B) Products obtained by mixing different waxes;

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

The heading does not apply to:

(a) Products of 1516, 1519 or 3402, even if having a waxy character;

(b) Unmixed animal waxes or unmixed vegetable waxes, whether or not coloured, of 1521;

(d) Waxes mixed with, dispersed in or dissolved in a liquid medium (3405, 3809, etc.).

3401	SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR USE AS SOAP, IN THE FORM OF BARS, CAKES, MOULDED PIECES OR SHAPES, WHETHER OR NOT CONTAINING SOAP; PAPER, WADDING, FELT AND NONWOVENS, IMPREGNATED, COATED OR COVERED WITH SOAP OR DETERGENT:
3401.1	- Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:

SCHEDULE 3—continued

3401.11.00	- - For toilet use (including medicated products)	10% DC:5%
3401.19.00	- - Other	10% DC:5%
3401.20.00	- Soap in other forms	10% DC:5%
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 3401:
3402.1	- Organic surface-active agents, whether or not put up for retail sale:
3402.11.00	- - Anionic	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3402.12.00	- - Cationic	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3402.13.00	- - Non-ionic	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3402.19.00	- - Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3402.20.00	- Preparations put up for retail sale	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3402.90.00	-Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%

SCHEDULE 3—continued

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, FUR SKINS 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:
3403.1	- Containing petroleum oils or oils obtained from bituminous minerals:
3403.11.00	- - Preparations for the treatment of textile materials, leather, furskins or other materials	2%
3403.19.00	- - Other	2%
3403.9	- Other:
3403.91.00	- - Preparations for the treatment of textile materials, leather, furskins or other materials	2%
3403.99.00	- - Other	2%
3404	ARTIFICIAL WAXES AND PREPARED WAXES:
3404.10.00	- Of chemically modified lignite	10% DC:5%
3404.20.00	- Of polyethylene glycol	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3404.90	- Other:
3404.90.10	- - - Goods, as follows: (a) ethylene bis-stearamide; (b) ethylene oxide derivatives; (c) glycerol esters	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3404.90.90	- - - Other	10% DC:5%

SCHEDULE 3—continued

3405	POLISHES AND CREAMS, FOR FOOTWEAR, FURNITURE, FLOORS, COACHWORK, GLASS OR METAL, SCOURING PASTES AND POWDERS AND SIMILAR PREPARATIONS (WHETHER OR NOT IN THE FORM OF PAPER, WADDING, FELT, NONWOVENS, CELLULAR PLASTICS OR CELLULAR RUBBER, IMPREGNATED, COATED OR COVERED WITH SUCH PREPARATIONS), EXCLUDING WAXES OF 3404:
3405.10.00	- Polishes, creams and similar preparations for footwear or leather	20% DC:15%
	From 1 January 1989	17.5% DC: 12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3405.20.00	- Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork	20% DC:15%
	From 1 January 1989	17.5% DC: 12.5%
	From 1 January 1990 From 1 January 1991	15% DC:10% 12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3405.30.00	-Polishes and similar preparations for coachwork, other than metal polishes	10% DC:5%
3405.40.00	-Scouring pastes and powders and other scouring preparations	10% DC:5%
3405.90.00 3406.00.00	- Other CANDLES, TAPERS AND THE LIKE	10% DC:5% 10% DC:5%
3407.00.00	MODELLING PASTES, INCLUDING THOSE PUT UP FOR CHILDREN’S AMUSEMENT; PREPARATIONS KNOWN AS “DENTAL WAX” OR AS “DENTAL IMPRESSION COMPOUNDS”, PUT UP IN SETS, IN PACKINGS FOR RETAIL SALE OR IN PLATES, HORSESHOE SHAPES, STICKS OR SIMILAR FORMS; OTHER PREPARATIONS FOR USE IN DENTISTRY, WITH A BASIS OF PLASTER (OF CALCINED GYPSUM OR CALCIUM SULPHATE)	10% DC:5%

SCHEDULE 3—continued

Chapter 35

Albuminoidal substances; modified starches; glues; enzymes

Notes.

l.-This Chapter does not cover:

(a) Yeasts (2102);

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

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

(e) Hardened proteins (3913); or

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

2. For the purposes of 3505, “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 1702.

3501	CASEIN, CASEINATES AND OTHER CASEIN DERIVATIVES; CASEIN GLUES:
3501.10.00	-Casein	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
3501.90.00	-Other	5%
	From 1 January 1992	2%
3502	ALBUMINS, ALBUMINATES AND OTHER ALBUMIN DERIVATIVES:
3502.10.00	- Egg albumin	Free
3502.90.00	- Other	Free
3503	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 3501:
3503.00.10	- - - Gelatin	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%

SCHEDULE 3—continued

3503.00.90	- - - Other	2%
3504.00.00	PEPTONES AND THEIR DERIVATIVES; OTHER PROTEIN SUBSTANCES AND THEIR DERIVATIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED; HIDE POWDER, WHETHER OR NOT CHROMED	Free
3505	DEXTRINS AND OTHER MODIFIED STARCHES (FOR EXAMPLE, PREGELATINISED OR ESTERIFIED STARCHES); GLUES BASED ON STARCHES, OR ON DEXTRINS OR OTHER MODIFIED STARCHES:
3505.10.00	- Dextrins and other modified starches	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
3505.20.00	- Glues	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
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 adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg	15% DC:10%
3506.9	- Other:
3506.91.00	- - Adhesives based on rubber or plastics (including artificial resins)	15% DC:10%
3506.99.00	- - Other	15% DC:10%
3507	ENZYMES; PREPARED ENZYMES NOT ELSEWHERE SPECIFIED OR INCLUDED:
3507.10.00	- Rennet and concentrates thereof	2%
3507.90.00	-Other	2%

SCHEDULE 3—continued

Chapter 36

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

Notes.

l.-This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or (b) below.

2.- In 3606 “articles of combustible materials” 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

3601.00.00	PROPELLENT POWDERS	10% DC:5%
3602.00.00	PREPARED EXPLOSIVES, OTHER THAN PROPELLANT POWDERS	10% DC:5%
3603.00.00	SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS	10% DC:5%
3604	FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, FOG SIGNALS AND OTHER PYROTECHNIC ARTICLES:
3604.10.00	- Fireworks	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC: 12.5% CAN: 12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3604.90.00	- Other	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3605.00.00	MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF 3604	15% DC:10%
3606	FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER:

SCHEDULE 3—continued

3606.10.00	- Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3	5%
	From 1 January 1992	2%
3606.90.00	- Other	5%
	From 1 January 1992	2%

Chapter 37

Photographic or cinematographic goods

Notes.

l.-This Chapter does not cover waste or scrap materials.

2.-In this Chapter “photographic” relates to a process which permits the formation of visible images directly or indirectly by the action of light or other forms of radiation on sensitive surfaces.

3701	PHOTOGRAPHIC 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:
3701.10.00	- For X-ray	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3701.20.00	- Instant print film	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3701.30.00	- Other plates and film, with any side exceeding 255 mm	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3701.9	- Other:
3701.91.00	- - For colour photography (polychrome)	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3701.99.00	- - Other	15% DC:10%

SCHEDULE 3—continued

	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3702	PHOTOGRAPHIC FILM IN ROLLS, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD OR TEXTILES; INSTANT PRINT FILM IN ROLLS, SENSITISED, UNEXPOSED:
3702.10.00	- For X-ray	10% DC:5%
3702.20.00	- Instant print film	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3702.3	-Other film, without sprocket holes, of a width not exceeding 105 mm:
3702.31.00	- - For colour photography (polychrome)	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3702.32.00	- - Other, with silver halide emulsion	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3702.39.00	- - Other	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3702.4	- Other film, without sprocket holes, of a width exceeding 105 mm:
3702.41.00	- - Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome)	10% DC:5%
3702.42.00	- - Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography	10% DC:5%
3702.43.00	- - Of a width exceeding 610 mm and of a length not exceeding 200 m	10% DC:5%
3702.44.00	- - Of a width exceeding 105 mm but not exceeding 610 mm	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%

SCHEDULE 3—continued

3702.5	-Other film, for colour photography (polychrome):
3702.51.00	- - Of a width not exceeding 16 mm and of a length not exceeding 14 m	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3702.52.00	- - Of a width not exceeding 16 mm and of a length exceeding 14 m	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3702.53.00	- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3702.54.00	- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3702.55.00	- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3702.56.00	- - Of a width exceeding 35 mm	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3702.9	- Other:
3702.91.00	- - Of a width not exceeding 16 mm and of a length not exceeding 14 m	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3702.92.00	- - Of a width not exceeding 16 mm and of a length exceeding 14 m	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%

SCHEDULE 3—continued

	From 1 January 1992	10% DC:5%
3702.93.00	- - Of a width exceeding 16 mm but not exceeding 35 mm	15%
	and of a length not exceeding 30 m	DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3702.94.00	- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3702.95.00	- - Of a width exceeding 35 mm	15% DC:10%
	- - Of a width exceeding 35 mm	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3703	PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES, SENSITISED, UNEXPOSED:
3703.10	- In rolls of a width exceeding 610 mm:
3703.10.10	- - - Paper (other than paper of a kind used in the production of heliographic prints, blue prints and like prints), not further manufactured than coated, in rolls exceeding 750 mm in width, for slitting into narrower widths or cutting into shorter lengths and for subsequent repacking	5%
3703.10.90	- - - Other	15% DC:10%
3703.20.00	- Other, for colour photography (polychrome)	15% DC:10%
3703.90	- Other:
3703.90.10	- - - Electrostatic copying paper	25% DC:20%
3703.90.90	- - - Other	15% DC:10%
3704.00.00	PHOTOGRAPHIC PLATES, FILM, PAPER, PAPERBOARD AND TEXTILES, EXPOSED BUT NOT DEVELOPED	Free
3705	PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND DEVELOPED, OTHER THAN CINEMATOGRAPHIC FILM:
3705.10.00	- For offset reproduction	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%

SCHEDULE 3—continued

	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3705.20.00	- Microfilms	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3705.90.00	-Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3706	CINEMATOGRAPH FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK:
3706.10.00	- Of a width of 35 mm or more	Free
3706.90.00	- Other	Free
3707	CHEMICAL PREPARATIONS FOR PHOTOGRAPHIC USES (OTHER THAN VARNISHES, GLUES, ADHESIVES AND SIMILAR PREPARATIONS); UNMIXED PRODUCTS FOR PHOTOGRAPHIC USES, PUT UP IN MEASURED PORTIONS OR PUT UP FOR RETAIL SALE IN A FORM READY FOR USE:
3707.10.00	- Sensitised emulsions	2%
3707.90.00	-Other	2%

Chapter 38

Miscellaneous chemical products

Notes.

1- This Chapter does not cover:

(a) Separate chemically defined elements or compounds with the exception of the following: (1) Artificial graphite (3801);

SCHEDULE 3—continued

(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in 3808;

(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (3813.00.00);

(4) Products specified in Note 2(a) or 2(c) below.

(b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally 2106).

2.- 3823 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;

(d) Stencil correctors and other correcting fluids put up in packings for retail sale; and

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

3801	ARTIFICIAL GRAPHITE; COLLOIDAL OR SEMI-COLLOIDAL GRAPHITE; PREPARATIONS BASED ON GRAPHITE OR OTHER CARBON IN THE FORM OF PASTES, BLOCKS, PLATES OR OTHER SEMIMANUFACTURES:
3801.10.00	- Artificial graphite	2%
3801.20.00	- Colloidal or semi-colloidal graphite	2%
3801.30.00	- Carbonaceous pastes for electrodes and similar pastes for furnace linings	2%
3801.90.00	- Other	2%
3802	ACTIVATED CARBON; ACTIVATED NATURAL MINERAL PRODUCTS; ANIMAL BLACK, INCLUDING SPENT ANIMAL BLACK:
3802.10.00	- Activated carbon	2%
3802.90.00	- Other	2%
3803.00.00	TALL OIL, WHETHER OR NOT REFINED	2%
3804.00.00	RESIDUAL LYES FROM THE MANUFACTURE OF WOOD PULP, WHETHER OR NOT CONCENTRATED, DESUGARED OR CHEMICALLY TREATED, INCLUDING LIGNIN SULPHONATES, BUT EXCLUDING TALL OIL OF 3803.00.00	2%
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:
3805.10.00	- Gum, wood or sulphate turpentine oils	Free
3805.20.00	- Pine oil	Free

SCHEDULE 3—continued

3805.90.00	- Other	Free
3806	ROSIN AND RESIN ACIDS, AND DERIVATIVES THEREOF; ROSIN SPIRIT AND ROSIN OILS; RUN GUMS:
3806.10.00	- Rosin	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
3806.20.00	- Salts of rosin or of resin acids	15% DC:10%
	From 1 January 1989	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
3806.30.00	- Ester gums	20% DC:15%
	From 1 January 1989	17.5% DC: 12.5%
	From 1 January 1990	15% DC:10%
3806.90	- Other:
3806.90.10	- - - Goods, as follows: (a) modified resin ester gums; (b) polycondensates being esters of resin derivatives	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3806.90.90	- - - Other	10% DC:5%
	From 1 January 1990 From 1 January 1991	7.5% DC:2.5% 5%
	From 1 January 1992	2%
3807.00.00	WOOD TAR; WOOD TAR OILS; WOOD CREOSOTE; WOOD NAPHTHA; VEGETABLE PITCH; BREWERS’ PITCH AND SIMILAR PREPARATIONS BASED ON ROSIN, RESIN ACIDS OR ON VEGETABLE PITCH	Free
3808	INSECTICIDES, RODENTICIDES, FUNGICIDES, HERBICIDES, ANTI-SPROUTING PRODUCTS AND PLANT-GROWTH REGULATORS, DISINFECTANTS AND SIMILAR PRODUCTS, PUT UP IN FORMS OR

SCHEDULE 3—continued

PACKINGS FOR RETAIL SALE OR AS PREPARATIONS OR ARTICLES (FOR EXAMPLE, SULPHUR-TREATED BANDS, WICKS AND CANDLES, AND FLY-PAPERS):

3808.10	- Insecticides:
3808.10.10	- - - Goods, as follows: (a) camphor; (b) fly-papers; (c) mosquito spirals and coils	Free
3808.10.90	- - - Other	20% DC:15%
	From 1 January 1989 From 1 January 1990	17.5% DC:12.5% 15% DC:10%
3808.20.00	- Fungicides	15% DC:10%
3808.30.00	- Herbicides, anti-sprouting products and plant-growth regulators	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3808.40.00	- Disinfectants	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3808.90.00	- Other	15% DC:10%
3809	FINISHING AGENTS, DYE CARRIERS TO ACCELERATE THE DYEING OR FIXING OF DYESTUFFS AND OTHER PRODUCTS AND PREPARATIONS (FOR EXAMPLE, DRESSINGS AND MORDANTS), OF A KIND USED IN THE TEXTILE, PAPER, LEATHER OR LIKE INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED:
3809.10.00	- With a basis of amylaceous substances	2%
3809.9	- Other:
3809.91.00	- - Of a kind used in the textile industry	2%
3809.92.00	- - Of a kind used in the paper industry	2%
3809.99.00	- - Other	2%
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:

SCHEDULE 3—continued

3810.10.00	- Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials	2%
3810.90.00	- Other	2%
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:
3811.1	- Anti-knock preparations:
3811.11.00	- - Based on lead compounds	2%
3811.19.00	- - Other	2%
3811.2	- Additives for lubricating oils:
3811.21.00	- - Containing petroleum oils or oils obtained from bituminous minerals	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
3811.29.00	- - Other	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
3811.90.00	- Other	2%
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	2%
3812.20.00	- Compound plasticisers for rubber or plastics	10% DC:5%
3812.30.00	- Anti-oxidising preparations and other compound stabilisers for rubber or plastics	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
3813.00.00	PREPARATIONS AND CHARGES FOR FIRE-EXTINGUISHERS; CHARGED FIRE-EXTINGUISHING GRENADES	10% DC:5%

SCHEDULE 3—continued

3814.00.00	ORGANIC COMPOSITE SOLVENTS AND THINNERS, NOT ELSEWHERE SPECIFIED OR INCLUDED; PREPARED PAINT OR VARNISH REMOVERS	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3815	REACTION INITIATORS, REACTION ACCELERATORS AND CATALYTIC PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED:
3815.1	- Supported catalysts:
3815.11.00	- - With nickel or nickel compounds as the active substance	10% DC:5%
3815.12.00	- - With precious metal or precious metal compounds as the active substance	10% DC:5%
3815.19.00	- - Other	10% DC:5%
3815.90.00	- Other	10% DC:5%
3816.00.00	REFRACTORY CEMENTS, MORTARS, CONCRETES AND SIMILAR COMPOSITIONS, OTHER THAN PRODUCTS OF 3801	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3817	MIXED ALKYLBENZENES AND MIXED ALKYLNAPHTHALENES, OTHER THAN THOSE OF 2707 OR 2902:
3817.10.00	- Mixed alkylbenzenes	10% DC:5%
3817.20.00	- Mixed alkylnaphthalenes	10% DC:5%
3818.00.00	CHEMICAL ELEMENTS DOPED FOR USE IN ELECTRONICS, IN THE FORM OF DISCS, WAFERS OR SIMILAR FORMS; CHEMICAL COMPOUNDS DOPED FOR USE IN ELECTRONICS	10% DC:5%
3819.00.00	HYDRAULIC BRAKE FLUIDS AND OTHER PREPARED LIQUIDS FOR HYDRAULIC TRANSMISSION, NOT CONTAINING OR CONTAINING LESS THAN 70% BY WEIGHT OF PETROLEUM OILS OR OILS OBTAINED FROM BITUMINOUS MINERALS	10% DC:5%
3820.00.00	ANTI-FREEZING PREPARATIONS AND PREPARED DE-ICING FLUIDS	10% DC:5%
3821.00.00	PREPARED CULTURE MEDIA FOR DEVELOPMENT OF MICRO-ORGANISMS	2%

SCHEDULE 3—continued

3822.00.00	COMPOSITE DIAGNOSTIC OR LABORATORY REAGENTS. OTHER THAN THOSE OF 3002 OR 3006	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%
3823	PREPARED BINDERS FOR FOUNDRY MOULDS OR CORES; CHEMICAL PRODUCTS AND PREPARATIONS OF THE CHEMICAL OR ALLIED INDUSTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLUDED; RESIDUAL PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED:
3823.10.00	- Prepared binders for foundry moulds or cores	10% DC:5%
3823.20.00	- Naphthenic acids, their water-insoluble salts and their esters	10% DC:5%
3823.30.00	- Non-agglomerated metal carbides mixed together or with metallic binders	10% DC:5%
3823.40.00	- Prepared additives for cements, mortars or concretes	10% DC:5%
3823.50.00	- Non-refractory mortars and concretes	10% DC:5%
3823.60.00	- Sorbitol other than that of 2905.44.00	10% DC:5%
3823.90	- Other:
3823.90.10	- - - Goods, as follows: (a) case hardening preparations; (b) food preservatives; (c) organic derivatives of clay minerals; (d) seger cones and other fusible ceramic firing testers	2%
3823.90.90	- - - Other	15% DC:10%
	From 1 January 1991	12.5% DC:7.5%
	From 1 January 1992	10% DC:5%

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:

SCHEDULE 3—continued

(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 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

Additional Note.

1.-In this Section, “ethylene oxide derivative” means a substance that contains in its chemical structure an oxyethylene group, that is to say, a group having the configuration as follows ‘X-CH2-CH2-0-’ (where X is an atom other than carbon), that results from or may be produced by the introduction of ethylene oxide into the synthesis or production of that substance.

Chapter 39

Plastics and articles thereof

Notes.

1.-Throughout this Schedule “plastics” means those materials of 3901 to 3914.00.00 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. “Plastics”, however, does not apply to materials regarded as textile materials of Section XI.

2.-This Chapter does not cover:

(a) Waxes of 2712 or 3404;

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

(d) Stamping foils of 3212;

(e) Organic surface-active agents or preparations of 3402;

(f) Run gums or ester gums (3806);

(g) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;

(h) Saddlery or harness (4201.00.00) or trunks, suitcases, handbags or other containers of 4202;

(ij) Plaits, wickerwork or other articles of Chapter 46; (k) Wall coverings of 4814;

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

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

(n) Imitation jewellery of 7117;

(o) Articles of Section XVI (machines and mechanical or electrical appliances); (p) Parts of aircraft or vehicles of Section XVII;

SCHEDULE 3—continued

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

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

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

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

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

(v) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).

3.-3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:

(a) Liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 101.3 kPa when a reduced-pressure distillation method is used (3901 and 3902);

(b) Resins, not highly polymerised, of the coumarone-indene type (3911);

(d) Silicones (3910.00.00);

(e) Resols (3909) and other prepolymers.

4.-For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer which predominates by weight over every other single comonomer, comonomers whose polymers fall in the same heading being regarded as constituting a single comonomer.

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

“Copolymers” covers all polymers in which no single monomer contributes 95% or more by weight to the total polymer content.

5.-Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.

6.-In 3901 to 3914.00.00, “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.-3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (3901 to 3914.00.00).

8.-For the purposes of 3917, “tubes, pipes and hoses” means hollow products, whether semimanufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). “Tubes, pipes and hoses” 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.

SCHEDULE 3—continued

9.-For the purposes of 3918, “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 plastic layer (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.

10.-In 3920 and 3921, “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.-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;

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

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

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

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

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

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

Subheading Note.

1.-Within any one heading of this Chapter, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) are to be classified in the same subheading as homopolymers of the predominate comonomer and chemically modified polymers of the kind specified in Chapter Note 5 are to be classified in the same subheading as the unmodified polymer, provided that such copolymers or chemically modified polymers are not more specifically covered by any other subheading and that there is no residual subheading named “Other” in the series of subheadings concerned. Polymer blends are to be classified in the same subheading as copolymers (or homopolymers, as the case may be) of the same monomers in the same proportions.

Additional Notes.

1.-In this Chapter, addition products of polyols with isocyanates, whether or not containing unreacted hydroxyl or isocyanate groups, are to be classified within subheading 3909.50.

2.-In 3909.50.10, “polyols” means polyhydroxy compounds containing 2 or more hydroxyl groups per molecule.

SUB-CHAPTER I

PRIMARY FORMS

3901

POLYMERS OF ETHYLENE, IN PRIMARY FORMS:

3901.10.00

- Polyethylene having a specific gravity of less than 0.94

20%

DC:15%

CAN:15%

SCHEDULE 3—continued

	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3901.20.00	- Polyethylene having a specific gravity of 0.94 or more	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3901.30.00	- Ethylene-vinyl acetate copolymers	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3901.90.00	- Other	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3902	POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS:
3902.10.00	- Polypropylene	20% NZ:5% DC:15%
	From 1 July 1988	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3902.20.00	- Polyisobutylene	10% DC:5%
3902.30.00	- Propylene copolymers	20% NZ:5% DC:15%

SCHEDULE 3—continued

	From 1 July 1988	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3902.90.00	-Other	15% DC:10%
3903	POLYMERS OF STYRENE, IN PRIMARY FORMS:
3903.1	- Polystyrene:
3903.11.00	- - Expansible	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3903.19.00	- - Other	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3903.20.00	- Styrene-acrylonitrile (SAN) copolymers	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3903.30.00	- Acrylonitrile-butadiene-styrene (ABS) copolymers	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3903.90.00	-Other	20% DC:15% CAN:15%

SCHEDULE 3—continued

	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3904	POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS:
3904.10.00	- Polyvinyl chloride, not mixed with any other substances	20% NZ:10% DC:15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3904.2	- Other polyvinyl chloride:
3904.21.00	- - Non-plasticised	20% NZ:10% DC:15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN: 12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3904.22.00	- - Plasticised	20% NZ:10% DC:15% CAN:15%

SCHEDULE 3—continued

	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3904.30.00	- Vinyl chloride-vinyl acetate copolymers	20% NZ:10% DC:15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3904.40.00	- Other vinyl chloride copolymers	20% NZ:10% DC:15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%

SCHEDULE 3—continued

3904.50.00	- Vinylidene chloride polymers	20% NZ:10% DC:15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3904.6	- Fluoro-polymers:
3904.61.00	- - Polytetrafluoroethylene	10% DC:5%
3904.69.00	- - Other	10% DC:5%
3904.90.00	-Other	10% DC:5%
3905	POLYMERS OF VINYL ACETATE OR OF OTHER VINYL ESTERS, IN PRIMARY FORMS; OTHER VINYL POLYMERS IN PRIMARY FORMS:
3905.1	- Polymers of vinyl acetate:
3905.11.00	- - In aqueous dispersion	20% NZ:10% DC:15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3905.19.00	- - Other	20% NZ:10% DC:15% CAN:15%

SCHEDULE 3—continued

	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3905.20.00	- Polyvinyl alcohols, whether or not containing unhydrolysed acetate groups	20% NZ:10% DC:15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3905.90.00	-Other	20% NZ:10% DC:15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%

SCHEDULE 3—continued

3906	ACRYLIC POLYMERS IN PRIMARY FORMS:
3906.10.00	- Polymethyl methacrylate	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3906.90.00	- Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3907	POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS; POLYCARBONATES, ALKYD RESINS, POLYALLYL ESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS:
3907.10.00	- Polyacetals	10% DC:5% CAN:5%
3907.20.00	- Other polyethers	20% NZ:10% DC:15%
	From 1 July 1988	20% NZ:5% DC:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5%
	From 1 July 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3907.30.00	- Epoxide resins	20% NZ:10% DC:15%
	From 1 July 1988	20% NZ:5% DC:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5%
	From 1 July 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3907.40.00	- Polycarbonates	10% DC:5% CAN:5%

SCHEDULE 3—continued

3907.50.00	- Alkyd resins	20% NZ:10% DC:15%
	From 1 July 1988	20% NZ:5% DC:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5%
	From 1 July 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3907.60.00	- Polyethylene terephthalate	10% DC:5% CAN:5%
3907.9	- Other polyesters:
3907.91.00	- - Unsaturated	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3907.99	- - Other:
3907.99.10	- - - Polybutylene terephthalate	10% DC:5% CAN:5%
3907.99.90	- - - Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3908	POLYAMIDES IN PRIMARY FORMS:
3908.10.00	- Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12	10% DC:5% CAN:5%
3908.90.00	- Other	10% DC:5% CAN:5%
3909	AMINO-RESINS, PHENOLIC RESINS AND POLYURETHANES, IN PRIMARY FORMS:
3909.10.00	- Urea resins; thiourea resins	20% NZ:10% DC:15%
	From 1 July 1988	20% NZ:5% DC:15%

SCHEDULE 3—continued

	From 1 January 1989	17.5% NZ:5% DC:12.5%
	From 1 July 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3909.20.00	- Melamine resins	20% NZ:10% DC:15%
	From 1 July 1988	20% NZ:5% DC:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5%
	From 1 July 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3909.30.00	- Other amino-resins	20% NZ:10% DC:15%
	From 1 July 1988	20% NZ:5% DC:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5%
	From 1 July 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3909.40.00	- Phenolic resins	20% NZ:10% DC:15%
	From 1 July 1988	20% NZ:5% DC:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5%
	From 1 July 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3909.50	- Polyurethanes:
3909.50.10	- - - Goods, as follows: (a) addition products of polyols, being: (i) polyester polyols; or	20% DC:15%

SCHEDULE 3—continued

(ii) polyether polyols, being, or having the essential character of, ethylene oxide or propylene oxide derivatives,

reacted with isocyanates, containing unreacted hydroxyl or isocyanate groups and, normally, further reacted through these hydroxyl or isocyanate groups;

(b) goods, put up in sets consisting of two or more separate constitutents which, when mixed together, form a polyurethane

	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3909.50.90	- - - Other	10% DC:5% CAN:5%
3910.00.00	SILICONES IN PRIMARY FORMS	10% DC:5%
3911	PETROLEUM RESINS, COUMARONE-INDENE RESINS, POLYTERPENES, POLYSULPHIDES, POLYSULPHONES AND OTHER PRODUCTS SPECIFIED IN NOTE 3 TO THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS:
3911.10	- Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes:
3911.10.10	- - - Petroleum resins or coumarone-indene resins	20% NZ:10% DC:15%
	From 1 July 1988	20% NZ:5% DC:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5%
	From 1 July 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3911.10.90	- - - Other	10% DC:5%
3911.90.00	- Other	10% DC:5%
3912	CELLULOSE AND ITS CHEMICAL DERIVATIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS:
3912.1	- Cellulose acetates:
3912.11.00	- - Non-plasticised	10% DC:5%

SCHEDULE 3—continued

3912.12.00	- - Plasticised	10% DC:5%
3912.20.00	- Cellulose nitrates (including collodions)	10% DC:5%
3912.3	- Cellulose ethers:
3912.31.00	- - Carboxymethylcellulose and its salts	10% DC:5%
3912.39.00	- - Other	10% DC:5%
3912.90.00	- Other	10% DC:5%
3913	NATURAL POLYMERS (FOR EXAMPLE, ALGINIC ACID) AND MODIFIED NATURAL POLYMERS (FOR EXAMPLE, HARDENED PROTEINS, CHEMICAL DERIVATIVES OF NATURAL RUBBER), NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS:
3913.10.00	- Alginic acid, its salts and esters	10% DC:5%
3913.90.00	- Other	10% DC:5%
3914.00.00	ION-EXCHANGERS BASED ON POLYMERS OF 3901 TO 3913, IN PRIMARY FORMS	10% DC:5%

SUB-CHAPTER II

WASTE, PARINGS AND SCRAP; SEMIMANUFACTURES; ARTICLES

3915	WASTE, PARINGS AND SCRAP, OF PLASTICS:
3915.10.00	- Of polymers of ethylene	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3915.20.00	- Of polymers of styrene	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%

SCHEDULE 3—continued

3915.30.00	- Of polymers of vinyl chloride	20% NZ:10% DC:15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3915.90	- Of other plastics:
3915.90.10	---Of plastics, as follows: (a) propylene polymers; (b) vinyl polymers; (c) vinylidene polymers	20% NZ:10% DC: 15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3915.90.90	- - - Of other plastics	10% DC:5%
3916	MONOFILAMENT OF WHICH ANY CROSS-SECTIONAL DIMENSION EXCEEDS 1 mm, RODS, STICKS AND PROFILE SHAPES, WHETHER OR NOT SURFACE-WORKED BUT NOT OTHERWISE WORKED, OF PLASTICS:
3916.10.00	- Of polymers of ethylene	20% NZ:5% DC:15% CAN:15%
	From 1 July 1988	20% DC:15% CAN:15%

SCHEDULE 3—continued

	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3916.20.00	- Of polymers of vinyl chloride	20% NZ:10% DC:15%
	From 1 July 1988	20% NZ:5% DC:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5%
	From 1 July 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3916.90.00	- Of other plastics	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3917	TUBES, PIPES AND HOSES, AND FITTINGS THEREFOR (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES), OF PLASTICS:
3917.10.00	-Artificial guts (sausage casings) of hardened protein or of cellulosic materials	Free
3917.2	- Tubes, pipes and hoses, rigid:
3917.21.00	- - Of polymers of ethylene	20% NZ:5% DC:15% CAN:15%
	From 1 July 1988	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3917.22.00	- - Of polymers of propylene	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%

SCHEDULE 3—continued

3917.23.00	- - Of polymers of vinyl chloride	20% NZ:10% DC:15%
	From 1 July 1988	20% NZ:5% DC:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5%
	From 1 July 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3917.29.00	- - Of other plastics	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3917.3	- Other tubes, pipes and hoses:
3917.31.00	- - Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa	15% DC:10% CAN:10%
3917.32.00	- - Other, not reinforced or otherwise combined with other materials, without fittings	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3917.33.00	- - Other, not reinforced or otherwise combined with other materials, with fittings	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%

SCHEDULE 3—continued

3917.39.00	- - Other	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3917.40.00	- Fittings	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3918	FLOOR COVERINGS OF PLASTICS, WHETHER OR NOT SELF-ADHESIVE, IN ROLLS OR IN THE FORM OF TILES; WALL OR CEILING COVERINGS OF PLASTICS, AS DEFINED IN NOTE 9 TO THIS CHAPTER:
3918.10.00	- Of polymers of vinyl chloride	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3918.90.00	- Of other plastics	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3919	SELF-ADHESIVE PLATES, SHEETS, FILM, FOIL, TAPE, STRIP AND OTHER FLAT SHAPES, OF PLASTICS, WHETHER OR NOT IN ROLLS:

SCHEDULE 3—continued

3919.10	- In rolls of a width not exceeding 20 cm:
3919.10.10	- - - Of polyester	19% DC:14%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3919.10.90	- - - Of other plastics	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3919.90	- Other:
3919.90.10	- - - Of polyester	19% DC:14%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3919.90.90	- - - Of other plastics	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3920	OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON-CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS:
3920.10.00	- Of polymers of ethylene	20% NZ:5% DC:15% CAN:15%
	From 1 July 1988	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3920.20.00	- Of polymers of propylene	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%

SCHEDULE 3—continued

3920.30.00	- Of polymers of styrene	15% DC:10% CAN:7.5%
3920.4	- Of polymers of vinyl chloride:
3920.41.00	- - Rigid	20% NZ:10% DC:15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3920.42.00	- - Flexible	20% NZ:10% DC:15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3920.5	- Of acrylic polymers:
3920.51.00	- - Of polymethyl methacrylate	15% DC:10%
3920.59.00	- - Other	15% DC:10%
3920.6	- Of polycarbonates, alkyd resins, polyallyl esters or other polyesters:
3920.61.00	- - Of polycarbonates	15% DC:10%
3920.62.00	- - Of polyethylene terephthalate	15% DC:10%

SCHEDULE 3—continued

3920.63.00	- - Of unsaturated polyesters	15% DC:10%
3920.69.00	- - Of other polyesters	15% DC:10%
3920.7	- Of cellulose or its chemical derivatives:
3920.71.00	- - Of regenerated cellulose	2% CAN:Free
3920.72.00	- - Of vulcanised fibre	2% CAN:Free
3920.73.00	- - Of cellulose acetate	2% CAN:Free
3920.79.00	- - Of other cellulose derivatives	2% CAN:Free
3920.9	- Of other plastics:
3920.91.00	- - Of polyvinyl butyral	20% NZ:10% DC:15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3920.92.00	- - Of polyamides	15% DC:10% CAN:10%
3920.93.00	- - Of amino-resins	15% DC:10%
3920.94.00	- - Of phenolic resins	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3920.99.00	- - Of other plastics	15% DC:10%
3921	OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS:
3921.1	- Cellular:

SCHEDULE 3—continued

3921.11.00	- - Of polymers of styrene	15% DC:10% CAN:7.5%
3921.12.00	- - Of polymers of vinyl chloride	20% NZ:10% DC:15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN: 12.5%
	From 1 July 1989	17.5% DC: 12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3921.13.00	- - Of polyurethanes	15% DC:10% CAN:10%
3921.14.00	- - Of regenerated cellulose	15% DC:10%
3921.19.00	- - Of other plastics	15% DC:10%
3921.90	- Other:
3921.90.10	- - - Of cellulose or its chemical derivatives, coated, covered or laminated	2% CAN:Free
3921.90.90	- - - Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3922	BATHS, SHOWER-BATHS, WASH-BASINS, BIDETS, LAVATORY PANS, SEATS AND COVERS, FLUSHING CISTERNS AND SIMILAR SANITARY WARE, OF PLASTICS:
3922.10.00	- Baths, shower-baths and wash-basins	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%

SCHEDULE 3—continued

3922.20.00	- Lavatory seats and covers	20% NZ:10% DC:15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3922.90.00	- Other	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3923	ARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS, OF PLASTICS; STOPPERS, LIDS, CAPS AND OTHER CLOSURES, OF PLASTICS:
3923.10.00	- Boxes, cases, crates and similar articles	20% NZ:5% DC:15% CAN:15%
	From 1 July 1988 From 1 January 1989	20% DC:15% CAN:15% 17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3923.2	- Sacks and bags (including cones):
3923.21.00	- - Of polymers of ethylene	20% NZ:5% DC:15%
	From 1 July 1988	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%

SCHEDULE 3—continued

	From 1 January 1990	15% DC:10%
3923.29.00	- - Of other plastics	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
3923.30.00	- Carboys, bottles, flasks and similar articles	20% NZ:5% DC:15% CAN:15%
	From 1 July 1988	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3923.40.00	- Spools, cops, bobbins and similar supports	20% NZ:5% DC:15% CAN:15%
	From 1 July 1988	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3923.50.00	- Stoppers, lids, caps and other closures	20% NZ:5% DC:15% CAN:15%
	From 1 July 1988	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3923.90.00	-Other	20% DC:15% CAN:15%

SCHEDULE 3—continued

	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3924	TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OF PLASTICS:
3924.10.00	- Tableware and kitchenware	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3924.90.00	- Other	20% DC:15% CAN:15%
	From 1 January 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3925 3925.10.00	BUILDERS’ WARE OF PLASTICS, NOT ELSEWHERE SPECIFIED OR INCLUDED: - Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 L	20% NZ:10% DC:15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3925.20.00	- Doors, windows and their frames and thresholds for doors	20% NZ:10% DC:15% CAN:15%

SCHEDULE 3—continued

	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3925.30.00	- Shutters, blinds (including Venetian blinds) and similar articles and parts thereof From 1 July 1988	20% NZ:10% DC:15% CAN:15% 20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3925.90.00	- Other	20% NZ:10% DC:15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3926	OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF 3901 TO 3914.00.00:

SCHEDULE 3—continued

3926.10.00	- Office or school supplies	20% NZ:10% DC:15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3926.20	-Articles of apparel and clothing accessories (including gloves):
3926.20.10	- - - Corset busks	20% NZ:10% DC:15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3926.20.20	- - - Garments, NSA	Sch.5
3926.20.90	- - - Other	2%
3926.30.00	- Fittings for furniture, coachwork or the like	20% NZ:10% DC:15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%

SCHEDULE 3—continued

	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3926.40.00	- Statuettes and other ornamental articles	20% NZ:10% DC:15% CAN:15%
	From 1 July 1988	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3926.90	- Other:
3926.90.10	- - - Of plastics, as follows: (a) ethylene polymers; (b) propylene polymers; (c) styrene polymers; (d) vinyl chloride polymers	20% NZ:5% DC:15% CAN:15%
	From 1 January 1989	17.5% NZ:5% DC:12.5% CAN:12.5%
	From 1 July 1989	17.5% DC:12.5% CAN:12.5%
	From 1 January 1990	15% DC:10% CAN:10%
3926.90.90	- - - Of other plastics	15% DC:10% CAN:10%

Chapter 40

Rubber and articles thereof

Notes.

1.-Except where the context otherwise requires, throughout this Schedule “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.

SCHEDULE 3—continued

2.-This Chapter does not cover:

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

(b) Footwear or parts thereof of Chapter 64;

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

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

(f) Articles of Chapter 95 (other than sports gloves and articles of 4011 to 4013).

3.- In 4001 to 4003.00.00 and 4005, “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 4002, “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 18°C and 29°C, 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) 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 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:

(i) emulsifiers or anti-tack agents;

(ii) small amounts of breakdown products of emulsifiers;

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

SCHEDULE 3—continued

6.- For the purposes of 4004.00.00, “waste, parings and scrap” means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.

7.- Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of 4008.

8.-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 4001, 4002, 4003.00.00, 4005 and 4008, “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 a rticles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.

In 4008 “rods” and “profile shapes” apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

4001	NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP:
4001.10.00	- Natural rubber latex, whether or not pre-vulcanised	2%
4001.2	- Natural rubber in other forms:
4001.21.00	- - Smoked sheets	2%
4001.22.00	- - Technically specified natural rubber (TSNR)	2%
4001.29.00	- - Other	2%
4001.30.00	- Balata, gutta-percha, guayule, chicle and similar natural gums	Free
4002	SYNTHETIC RUBBER AND FACTICE DERIVED FROM OILS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP; MIXTURES OF ANY PRODUCT OF 4001 WITH ANY PRODUCT OF THIS HEADING, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP:
4002.1	- Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR):
4002.11.00	- - Latex	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
4002.19.00	- - Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
4002.20.00	- Butadiene rubber (BR)	20% DC:15%

SCHEDULE 3—continued

	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
4002.3	- Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BUR):
4002.31.00	- - Isobutene-isoprene (butyl) rubber (IIR)	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
4002.39.00	- - Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
4002.4	- Chloroprene (chlorobutadiene) rubber (CR):
4002.41.00	- - Latex	15% DC:10%
4002.49.00	- - Other	15% DC:10%
4002.5	- Acrylonitrile-butadiene rubber (NBR):
4002.51.00	- - Latex	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
4002.59.00	- - Other	15% DC:10%
4002.60.00	- Isoprene rubber (IR)	15% DC:10%
4002.70.00	- Ethylene-propylene-non-conjugated diene rubber (EPDM)	15% DC:10%
4002.80.00	- Mixtures of any product of 4001 with any product of this heading	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
4002.9	- Other:
4002.91.00	- - Latex	15% DC:10%
4002.99	- - Other:
4002.99.10	- - - Factice	10% DC:5%

SCHEDULE 3—continued

4002.99.90	- - - Other	15% DC:10%
4003.00.00	RECLAIMED RUBBER IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP	10% DC:5%
4004.00.00	WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN HARD RUBBER) AND POWDERS AND GRANULES OBTAINED THEREFROM	10% DC:5%
4005	COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP:
4005.10.00	- Compounded with carbon black or silica	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
4005.20.00	- Solutions; dispersions other than those of 4005.10	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
4005.9	- Other:
4005.91.00	- - Plates, sheets and strip	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
4005.99.00	- - Other	15% DC:10%
4006	OTHER FORMS (FOR EXAMPLE, RODS, TUBES AND PROFILE SHAPES) AND ARTICLES (FOR EXAMPLE, DISCS AND RINGS), OF UNVULCANISED RUBBER:
4006.10.00	- “Camel-back” strips for retreading rubber tyres	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
4006.90.00	-Other	20% DC:15%
	From 1 January 1989	17.5% DC:12.5%
	From 1 January 1990	15% DC:10%
4007.00.00	VULCANISED RUBBER THREAD AND CORD	25% DC:20%

SCHEDULE 3—continued

4008	PLATES, SHEETS, STRIP, RODS AND PROFILE SHAPES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER:
4008.1	- Of cellular rubber:
4008.11.00	- - Plates, sheets and strip	25% DC:20%
4008.19.00	- - Other	25% DC:20%
4008.2	- Of non-cellular rubber:
4008.21.00	- - Plates, sheets and strip	20% DC:15%
4008.29.00	- - Other	25% DC:20%
4009	TUBES, PIPES AND HOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT THEIR FITTINGS (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES):
4009.10.00	- Not reinforced or otherwise combined with other materials, without fittings	25% DC:20% CAN:15%
4009.20.00	- Reinforced or otherwise combined only with metal, without fittings	25% DC:20% CAN:15%
4009.30.00	- Reinforced or otherwise combined only with textile materials, without fittings	25% DC:20% CAN:15%
4009.40.00	- Reinforced or otherwise combined with other materials, without fittings	25% DC:20% CAN:15%
4009.50.00	- With fittings	25% DC:20% CAN:15%
4010	CONVEYOR OR TRANSMISSION BELTS OR BELTING, OF VULCANISED RUBBER:
4010.10.00	- Of trapezoidal cross-section (V-belts and V-belting)	25% NZ:10% DC:20%
4010.9	- Other:
4010.91.00	- - Of a width exceeding 20 cm	20% DC:15%
4010.99.00	- - Other	25% NZ:10% DC:20%
4011 4011.10.00	NEW PNEUMATIC TYRES, OF RUBBER: - Of a kind used on motor cars (including station wagons and racing cars)	25% FI:20% DC:20%
4011.20.00	- Of a kind used on buses or lorries	25% DC:20%

SCHEDULE 3—continued

4011.30.00	- Of a kind used on aircraft	25% DC:20%
4011.40.00	- Of a kind used on motorcycles	Free
4011.50.00	- Of a kind used on bicycles	Free
4011.9	- Other:
4011.91.00	- - Having a “herring-bone” or similar tread	15% DC:10%
4011.99.00	- - Other	15% DC:10%
4012	RETREADED OR USED PNEUMATIC TYRES OF RUBBER; SOLID OR CUSHION TYRES, INTERCHANGEABLE TYRE TREADS AND TYRE FLAPS, OF RUBBER:
4012.10.00	- Retreaded tyres	25% FI:20% DC:20%
4012.20.00	- Used pneumatic tyres	25% FI:20% DC:20%
4012.90.00	- Other	10% DC:5%
4013	INNER TUBES, OF RUBBER.
4013.10.00	- Of a kind used on motor cars (including station wagons and racing cars), buses or lorries	15% FI:10% DC:10%
4013.20.00	- Of a kind used on bicycles	15% DC:10%
4013.90.00	- Other	15% DC:10%
4014 4014.10.00	HYGIENIC OR PHARMACEUTICAL ARTICLES (INCLUDING TEATS), OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT FITTINGS OF HARD RUBBER: - Sheath contraceptives	25% DC:20%
4014.90.00	- Other	25% DC:20%
4015	ARTICLES OF APPAREL AND CLOTHING ACCESSORIES (INCLUDING GLOVES), FOR ALL PURPOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER:
4015.1	- Gloves:
4015.11.00	- - Surgical	25% DC:20%
4015.19.00	- - Other	25% DC:20%
4015.90	- Other:
4015.90.10	- - - Diving dress, wetsuits, and similar garments; mittens and mitts	25% DC:20%

SCHEDULE 3—continued

4015.90.20	- - - Garments, NSA, not being- (a) aprons of a kind used for X-ray protection; (b) pilches	Sch.5
4015.90.90	- - - Other	2%
4016	OTHER ARTICLES OF VULCANISED RUBBER OTHER THAN HARD RUBBER:
4016.10.00	- Of cellular rubber	25% DC:20%
4016.9	- Other:
4016.91.00	- - Floor coverings and mats	25% DC:20%
4016.92.00	- - Erasers	25% DC:20%
4016.93.00	- - Gaskets, washers and other seals	25% DC:20%
4016.94.00	- - Boat or dock fenders, whether or not inflatable	25% DC:20%
4016.95.00	- - Other inflatable articles	25% DC:20%
4016.99.00	- - Other	25% DC:20%
4017.00.00	HARD RUBBER (FOR EXAMPLE, EBONITE) IN ALL FORMS, INCLUDING WASTE AND SCRAP; ARTICLES OF HARD RUBBER	25% DC:20%

Section VIII

Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods handbags and similar containers; articles of animal gut (other than silk-worm gut)

Chapter 41

Raw hides and skins (other than furskins) and leather

Notes.

1.-This Chapter does not cover:

(a) Parings or similar waste, of raw hides or skins (0511);

(b) Birdskins or parts of birdskins, with their feathers or down, of 0505 or 6701.00.00; or

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

2.- Throughout this Schedule “composition leather” means only substances of the kind referred to in 4111.00.00.

4101	RAW HIDES AND SKINS OF BOVINE OR EQUINE ANIMALS (FRESH, OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT-DRESSED OR FURTHER PREPARED), WHETHER OR NOT DEHAIRED OR SPLIT:

SCHEDULE 3—continued

4101.10.00	- Whole hides and skins of bovine animals, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 14 kg when fresh, wet-salted or otherwise preserved	Free
4101.2	- Other hides and skins of bovine animals, fresh or wet-salted:
4101.21.00	- - Whole	2%
4101.22.00	- - Butts and bends	2%
4101.29.00	- - Other	2%
4101.30.00	- Other hides and skins of bovine animals, otherwise preserved	Free
4101.40.00	- Hides and skins of equine animals	Free
4102	RAW SKINS OF SHEEP OR LAMBS (FRESH, OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT-DRESSED OR FURTHER PREPARED), WHETHER OR NOT WITH WOOL ON OR SPLIT, OTHER THAN THOSE EXCLUDED BY NOTE 1(c) TO THIS CHAPTER:
4102.10.00	- With wool on	2%
4102.2	- Without wool on:
4102.21.00	- - Pickled	2%
4102.29.00	- - Other	2%
4103	OTHER RAW HIDES AND SKINS (FRESH, OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT-DRESSED OR FURTHER PREPARED), WHETHER OR NOT DEHAIRED OR SPLIT, OTHER THAN THOSE EXCLUDED BY NOTE 1(b) OR 1(c) TO THIS CHAPTER:
4103.10.00	- Of goats or kids	2%
4103.20.00	- Of reptiles	Free
4103.90.00	- Other	Free
4104	LEATHER OF BOVINE OR EQUINE ANIMALS, WITHOUT HAIR ON, OTHER THAN LEATHER OF 4108.00.00 OR 4109.00.00:
4104.10.00	-Whole bovine skin leather, of a unit surface area not exceeding 28 square feet (2.6 m2)	15% DC:10%
4104.2	-Other bovine leather and equine leather, tanned or retanned but not further prepared, whether or not split:
4104.21.00	- - Bovine leather, vegetable pre-tanned	2%
4104.22.00	- - Bovine leather, otherwise pre-tanned	2%
4104.29.00	- - Other	15% DC:10%
4104.3	-Other bovine leather and equine leather, parchment-dressed or prepared after tanning:
4104.31.00	- - Full grains and grain splits	15% DC:10%
4104.39.00	- - Other	15% DC:10%

	SCHEDULE 3—continued
4105	SHEEP OR LAMB SKIN LEATHER, WITHOUT WOOL ON, OTHER THAN LEATHER OF 4108.00.00 OR 4109.00.00:
4105.1	-Tanned or retanned but not further prepared, whether or not split:
4105.11.00	- - Vegetable pre-tanned	2%
4105.12.00	- - Otherwise pre-tanned	2%
4105.19.00	- - Other	15% DC:10%
4105.20.00	- Parchment-dressed or prepared after tanning	15% DC:10%
4106	GOAT OR KID SKIN LEATHER, WITHOUT HAIR ON, OTHER THAN LEATHER OF 4108.00.00 OR 4109.00.00:
4106.1	- Tanned or retanned but not further pepared, whether or not split:
4106.11.00	- - Vegetable pre-tanned	2%
4106.12.00	- - Otherwise pre-tanned	2%
4106.19.00	- - Other	15% DC:10%
4106.20.00	- Parchment-dressed or prepared after tanning	15% DC:10%
4107	LEATHER OF OTHER ANIMALS, WITHOUT HAIR ON, OTHER THAN LEATHER OF 4108.00.00 OR 4109.00.00:
4107.10.00	- Of swine	15% DC:10%
4107.2	- Of reptiles:
4107.21.00	- - Vegetable pre-tanned	2%
4107.29.00	- - Other	15% DC:10%
4107.90.00	- Of other animals	15% DC:10%
4108.00.00	CHAMOIS (INCLUDING COMBINATION CHAMOIS) LEATHER	15% DC:10%
4109.00.00	PATENT LEATHER AND PATENT LAMINATED LEATHER; METALLISED LEATHER	15% DC:10%
4110.00.00	PARINGS AND OTHER WASTE OF LEATHER OR OF COMPOSITION LEATHER, NOT SUITABLE FOR THE MANUFACTURE OF LEATHER ARTICLES; LEATHER DUST, POWDER AND FLOUR	2%
4111.00.00	COMPOSITION LEATHER WITH A BASIS OF LEATHER OR LEATHER FIBRE, IN SLABS, SHEETS OR STRIP, WHETHER OR NOT IN ROLLS	15% DC:10%

SCHEDULE 3—continued

Chapter 42

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Notes.

l.-This Chapter does not cover:

(a) Sterile surgical catgut or similar sterile suture materials (3006);

(b) Articles of apparel or clothing accessories (except gloves), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (4303 or 4304.00);

(d) Articles of Chapter 64;

(e) Headgear or parts thereof of Chapter 65;

(f) Whips, riding-crops or other articles of 6602.00.00;

(g) Cuff-links, bracelets or other imitation jewellery (7117);

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

(ij) Strings, skins for drums or the like, or other parts of musical instruments (9209);

(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

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

(m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of 9606.

2.- In addition to the provisions of Note 1 above, 4202 does not cover:

(a) Bags made of plastic sheeting, whether or not printed, with handles, not designed for prolonged use (3923);

(b) Articles of plaiting materials (4602);

(c) Articles of precious metal, of metal clad with precious metal, of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed) (Chapter 71).

3.- For the purposes of 4203, “articles of apparel and clothing accessories” applies, inter alia, to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (9113).

4201.00.00

SADDLERY AND HARNESS FOR ANY ANIMAL (INCLUDING TRACES, LEADS, KNEE PADS, MUZZLES, SADDLE CLOTHS, SADDLE BAGS, DOG COATS AND THE LIKE), OF ANY MATERIAL

25%

DC:20%

4202

TRUNKS, SUIT-CASES, VANITY-CASES, EXECUTIVE-CASES, BRIEF-CASES, SCHOOL SATCHELS, SPECTACLE CASES, BINOCULAR CASES, CAMERA CASES, MUSICAL INSTRUMENT CASES, GUN CASES, HOLSTERS AND SIMILAR CONTAINERS; TRAVELLING-BAGS, TOILET BAGS, RUCKSACKS, HANDBAGS, SHOPPING-BAGS, WALLETS, PURSES, MAP-CASES, CIGARETTE-CASES, TOBACCO-POUCHES, TOOL BAGS, SPORTS BAGS, BOTTLE-CASES, JEWELLERY BOXES, POWDER-BOXES, CUTLERY CASES AND SIMILAR CONTAINERS, OF LEATHER OR OF COMPOSITION

	SCHEDULE 3—continued
	LEATHER, OF PLASTIC SHEETING, OF TEXTILE MATERIALS, OF VULCANISED FIBRE OR OF PAPERBOARD, OR WHOLLY OR MAINLY COVERED WITH SUCH MATERIALS:
4202.1	- Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers:
4202.11.00	- - With outer surface of leather, of composition leather or of patent leather	15% DC:10%
4202.12.00	- - With outer surface of plastics or of textile materials	15% DC:10%
4202.19.00	- - Other	15% DC:10%
4202.2	- Handbags, whether or not with shoulder strap, including those without handle:
4202.21.00	- - With outer surface of leather, of composition leather or of patent leather	15% DC:10%
4202.22.00	- - With outer surface of plastic sheeting or of textile materials	15% DC:10%
4202.29.00	- - Other	15% DC:10%
4202.3	-Articles of a kind normally carried in the pocket or in the handbag:
4202.31.00	- - With outer surface of leather, of composition leather or of patent leather	15% DC:10%
4202.32.00	--With outer surface of plastic sheeting or of textile materials	15% DC:10%
4202.39.00	- - Other	15% DC:10%
4202.9	- Other:
4202.91.00	- - With outer surface of leather, of composition leather or of patent leather	15% DC:10%
4202.92.00	- - With outer surface of plastic sheeting or of textile materials	15% DC:10%
4202.99.00	- - Other	15% DC:10%
4203	ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF LEATHER OR OF COMPOSITION LEATHER:
4203.10	- Articles of apparel:
4203.10.10	- - -Coats, jackets and the like	Sch.5
4203.10.90	- - - Other	50% DC:30%
4203.2	- Gloves, mittens and mitts:
4203.21.00	- - Specially designed for use in sports	2%
4203.29	- - Other:
4203.29.10	- - -Of the work type	5%
4203.29.90	- - -Other	2%
4203.30.00	- Belts and bandoliers	25% DC:15%

	SCHEDULE 3—continued
4203.40	- Other clothing accessories:
4203.40.10	- - -Wrist straps	25% DC:10% CAN:15%
4203.40.90	- - -Other	50% DC(except HONG):30% HONG:50%
4204.00.00	ARTICLES OF LEATHER OR OF COMPOSITION LEATHER, OF A KIND USED IN MACHINERY OR MECHANICAL APPLIANCES OR FOR OTHER TECHNICAL USES	25% DC:20%
4205.00.00	OTHER ARTICLES OF LEATHER OR OF COMPOSITION LEATHER	25% DC:20%
4206	ARTICLES OF GUT (OTHER THAN SILK-WORM GUT), OF GOLDBEATER’S SKIN, OF BLADDERS OR OF TENDONS:
4206.10.00	- Catgut	2%
4206.90.00	- Other	2%

Chapter 43

Furskins and artificial fur; manufactures thereof

Notes.

1 .-Throughout this Schedule references to “furskins”, other than to raw furskins of 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair on.

2.-This Chapter does not cover:

(a) Birdskins or parts of birdskins, with their feathers or down (0505 or 6701.00.00);

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

(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.-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 4303 or 4304.00 as the case may be.

5.-Throughout this Schedule “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, 5801 or 6001).

4301	RAW FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS, SUITABLE FOR FURRIERS’ USE), OTHER THAN RAW HIDES AND SKINS OF 4101, 4102 or 4103:
4301.10.00	- Of mink, whole, with or without head, tail or paws	2%
4301.20.00	-Of rabbit or hare, whole, with or without head, tail or paws	2%

	SCHEDULE 3—continued
4301.30.00	-Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws	2%
4301.40.00	- Of beaver, whole, with or without head, tail or paws	2%
4301.50.00	- Of musk-rat, whole, with or without head, tail or paws	2%
4301.60.00	- Of fox, whole, with or without head, tail or paws	2%
4301.70.00	- Of seal, whole, with or without head, tail or paws	2%
4301.80.00	- Other furskins, whole, with or without head, tail or paws	2%
4301.90.00	- Heads, tails, paws and other pieces or cuttings, suitable for furriers’ use	2%
4302	TANNED OR DRESSED FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS), UNASSEMBLED, OR ASSEMBLED (WITHOUT THE ADDITION OF OTHER MATERIALS) OTHER THAN THOSE OF 4303:
4302.1	-Whole skins, with or without head, tail or paws, not assembled:
4302.11.00	- - Of mink	15% DC:10%
4302.12.00	- - Of rabbit or hare	15% DC:10%
4302.13.00	- - Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb	15% DC:10%
4302.19.00	- - Other	15% DC:10%
4302.20.00	-Heads, tails, paws and other pieces or cuttings, not assembled	15% DC:10%
4302.30.00	- Whole skins and pieces or cuttings thereof, assembled	15% DC:10%
4303	ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER ARTICLES OF FURSKIN:
4303.10.00	- Articles of apparel and clothing accessories	25% DC:15%
4303.90.00	- Other	25% DC:15%
4304.00	ARTIFICIAL FUR AND ARTICLES THEREOF:
4304.00.10	- - -Articles partly or wholly made up	25% DC:15%
4304.00.90	- - -Other	10% DC:5%

SCHEDULE 3—continued

Section IX

Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Chapter 44

Wood and articles of wood; wood charcoal

Notes.

1.- This Chapter does not cover:

(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (1211);

(b) Bamboos or other plaiting materials of 1401;

(d) Activated charcoal (3802);

(e) Articles of 4202;

(f) Goods of Chapter 46;

(g) Footwear or parts thereof of Chapter 64;

(h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);

(ij) Goods of 6808.00.00;

(k) Imitation jewellery of 7117;

(l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights’ wares);

(m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);

(n) Parts of firearms (9305);

(o) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

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

(q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of 9603; or

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

2.- In this Chapter, “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.- 4414.00.00 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 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of 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.- 4417.00.00 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.

6.- For the purposes of this Chapter and subject to Notes 1 (b) and 1 (f) above, any reference to “wood” applies also to bamboo and other materials of a woody nature.

	SCHEDULE 3—continued
4401	FUEL WOOD, IN LOGS, IN BILLETS, IN TWIGS, IN FAGGOTS OR IN SIMILAR FORMS; WOOD IN CHIPS OR PARTICLES; SAWDUST AND WOOD WASTE AND SCRAP, WHETHER OR NOT AGGLOMERATED IN LOGS, BRIQUETTES, PELLETS OR SIMILAR FORMS:
4401.10.00	- Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms	2%
4401.2	- Wood in chips or particles:
4401.21.00	- - Coniferous	5%
4401.22.00	- - Non-coniferous	5%
4401.30.00	- Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms	2%
4402.00.00	WOOD CHARCOAL (INCLUDING SHELL OR NUT CHARCOAL), WHETHER OR NOT AGGLOMERATED	2%
4403	WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED:
4403.10.00	- Treated with paint, stains, creosote or other preservatives	Free
4403.20.00	- Other, coniferous	Free
4403.3	- Other, of the following tropical woods:
4403.31.00	--Dark Red Meranti, Light Red Meranti and Meranti Bakau	Free
4403.32.00	--White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan	Free
4403.33.00	--Kerning, Ramin, Kapur, Teak, Jongkong, Merbau, Jelutong and Kempas	Free
4403.34.00	--Okoumé, Obeche, Sapelli, Sipo, Acajou d’Afrique, Makoré and Iroko	Free
4403.35.00	- - Tiama, Mansonia, Ilomba, Dibétou, Limba and Azobé	Free
4403.9	- Other:
4403.91.00	- - Of oak	Free
4403.92.00	--Of beech	Free
4403.99.00	- - Other	Free
4404	HOOPWOOD; SPLIT POLES; PILES, PICKETS AND STAKES OF WOOD, POINTED BUT NOT SAWN LENGTHWISE; WOODEN STICKS, ROUGHLY TRIMMED BUT NOT TURNED, BENT OR OTHERWISE WORKED, SUITABLE FOR THE MANUFACTURE OF WALKING-STICKS, UMBRELLAS, TOOL HANDLES OR THE LIKE; CHIPWOOD AND THE LIKE:
4404.10.00	- Coniferous	5%
4404.20.00	- Non-coniferous	5%
4405.00.00	WOOD WOOL; WOOD FLOUR	2%
4406	RAILWAY OR TRAMWAY SLEEPERS (CROSS-TIES) OF WOOD:

	SCHEDULE 3—continued
4406.10.00	- Not impregnated	5%
4406.90.00	- Other	5%
4407	WOOD SAWN OR CHIPPED LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED, OF A THICKNESS EXCEEDING 6 mm:
4407.10	- Coniferous:
4407.10.10	---Planed or sanded	15% DC:10%
4407.10.9	---Other:
4407.10.91	----Wood, as follows: (a) redwood (Sequoia sempervirens);	2%
	(b) western red cedar (Thuja plicata);
	(c) cut to size for making staves;
	(d) having a cross-sectional area of 450 cm or greater
4407.10.99	----Other	5%
4407.2	- Of the following tropical woods:
4407.21	- - Dark Red Meranti, Light Red Meranti, Meranti Bakau, White Lauan, White Meranti, White Seraya, Yellow Meranti, Alan, Keruing, Ramin, Kapur, Teak, Jongkong, Merbau, Jelutong and Kempas:
4407.21.10	---Planed or sanded	15% DC:10%
4407.21.9	---Other:
4407.21.91	----Teak (Tectona gradis)	Free
4407.21.99	----Other	5%
4407.22	--Okoumé, Obeche, Sapelli, Sipo, Acajou d’Afrique, Makoré, Iroko, Tiama, Mansonia, Ilomba, Dibétou, Limba and Azobé:
4407.22.10	---Planed or sanded	15% DC:10%
4407.22.9	---Other:
4407.22.91	----Acajou d’Afrique	Free
4407.22.99	----Other	5%
4407.23	- - Baboen, Mahogany (Swietenia spp.), Imbuia and Balsa:
4407.23.10	---Planed or sanded	15% DC:10%
4407.23.90	---Other	5%
4407.9	- Other:
4407.91	- - Of oak:
4407.91.10	---Planed or sanded	15% DC:10%
4407.91.90	---Other	5%
4407.92	- - Of beech:
4407.92.10	---Planed or sanded	15% DC:10%

	SCHEDULE 3—continued
4407.92.90	---Other	5%
4407.99	- - Other:
4407.99.10	---Planed or sanded	15% DC:10%
4407.99.9	---Other:
4407.99.91	----Ebony (Genus diospyros)	Free
4407.99.99	----Other	5%
4408	VENEER SHEETS AND SHEETS FOR PLYWOOD (WHETHER OR NOT SPLICED) AND OTHER WOOD SAWN LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED, OF A THICKNESS NOT EXCEEDING 6 mm:
4408.10.00	- Coniferous	5%
4408.20.00	- Of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoumé, Obeche, Acajou d’Afrique, Sapelli, Baboen, Mahogany (Swietenia spp.), Palissandre du Brésil and Bois de Rose femelle	5%
4408.90.00	- Other	5%
4409	WOOD (INCLUDING STRIPS AND FRIEZES FOR PARQUET FLOORING, NOT ASSEMBLED) CONTINUOUSLY SHAPED (TONGUED, GROOVED, REBATED, CHAMFERED, V-JOINTED, BEADED, MOULDED, ROUNDED OR THE LIKE) ALONG ANY OF ITS EDGES OR FACES, WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED:
4409.10.00	- Coniferous	15% DC:10%
4409.20.00	- Non-coniferous	15% DC:10%
4410	PARTICLE BOARD AND SIMILAR BOARD OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES:
4410.10.00	- Of wood	20% DC:15%
4410.90.00	- Of other ligneous materials	20% DC:15%
4411	FIBREBOARD OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC SUBSTANCES:
4411.1	- Fibreboard of a density exceeding 0.8 g/cm3:
4411.11.00	- - Not mechanically worked or surface covered	20% DC:15%
4411.19.00	- - Other	20% DC:15%
4411.2	- Fibreboard of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3:

	SCHEDULE 3—continued
4411.21.00	- - Not mechanically worked or surface covered	15% DC:10%
4411.29.00	- - Other	15% DC:10%
4411.3	- Fibreboard of a density exceeding 0.35 g/cm3 but not exceeding 0.5 g/cm3:
4411.31.00	- - Not mechanically worked or surface covered	15% DC:10%
4411.39.00	- - Other	15% DC:10%
4411.9	- Other:
4411.91.00	- - Not mechanically worked or surface covered	15% DC:10%
4411.99.00	- - Other	15% DC:10%
4412	PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD:
4412.1	- Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm thickness:
4412.11.00	--With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoumé, Obeche, Acajou d’Afrique, Sapelli, Baboen, Mahogany (Swietenia spp.), Palissandre du Brésil or Bois de Rose femelle	25% DC:20%
4412.12.00	--Other, with at least one outer ply of non-coniferous wood	25% DC:20%
4412.19.00	- - Other	25% DC:20%
4412.2	-Other, with at least one outer ply of non-coniferous wood:
4412.21.00	- - Containing at least one layer of particle board	20% DC:15%
4412.29.00	- - Other	15% DC:10%
4412.9 4412.91.00	- Other: - - Containing at least one layer of particle board	20% DC:15%
4412.99.00	- - Other	15% DC:10%
4413.00.00	DENSIFIED WOOD, IN BLOCKS, PLATES, STRIPS OR PROFILE SHAPES	15% DC:10%
4414.00.00	WOODEN FRAMES FOR PAINTINGS, PHOTOGRAPHS, MIRRORS OR SIMILAR OBJECTS	15% DC: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:
4415.10.00	- Cases, boxes, crates, drums and similar packings; cable-drums	15% DC:10%

	SCHEDULE 3—continued
4415.20.00	- Pallets, box pallets and other load boards	15% DC:10%
4416.00.00	CASKS, BARRELS, VATS, TUBS AND OTHER COOPERS’ PRODUCTS AND PARTS THEREOF, OF WOOD, INCLUDING STAVES	10% DC:5%
4417.00.00	TOOLS, TOOL BODIES, TOOL HANDLES, BROOM OR BRUSH BODIES AND HANDLES, OF WOOD; BOOT OR SHOE LASTS AND TREES, OF WOOD	15% DC:10%
4418	BUILDERS’ JOINERY AND CARPENTRY OF WOOD, INCLUDING CELLULAR WOOD PANELS, ASSEMBLED PARQUET PANELS, SHINGLES AND SHAKES:
4418.10.00	- Windows, French-windows and their frames	15% DC:10% CAN:7.5%
4418.20.00	- Doors and their frames and thresholds	15% DC:10%
4418.30.00	- Parquet panels	15% DC:10%
4418.40.00	- Shuttering for concrete constructional work	15% DC:10% CAN:7.5%
4418.50.00	- Shingles and shakes	15% DC:10%
4418.90.00	- Other	15% DC:10% CAN:7.5%
4419.00.00	TABLEWARE AND KITCHENWARE, OF WOOD	15% DC: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 CHAPTER 94:
4420.10.00	- Statuettes and other ornaments, of wood	15% DC:10%
4420.90.00	-Other	15% DC:10%
4421	OTHER ARTICLES OF WOOD:
4421.10.00	- Clothes hangers	15% DC:10%
4421.90.00	- Other	15% DC:10%

SCHEDULE 3—continued

Chapter 45

Cork and articles of cork

Note.
l.-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).
4501	NATURAL CORK, RAW OR SIMPLY PREPARED; WASTE CORK; CRUSHED, GRANULATED OR GROUND CORK:
4501.10.00	- Natural cork, raw or simply prepared	2%
4501.90.00	- Other	2%
4502.00.00	NATURAL CORK, DEBACKED OR ROUGHLY SQUARED, OR IN RECTANGULAR (INCLUDING SQUARE) BLOCKS, PLATES, SHEETS OR STRIP, (INCLUDING SHARP-EDGED BLANKS FOR CORKS OR STOPPERS)	2%
4503	ARTICLES OF NATURAL CORK:
4503.10.00	- Corks and stoppers	2%
4503.90.00	- Other	5%
4504	AGGLOMERATED CORK (WITH OR WITHOUT A BINDING SUBSTANCE) AND ARTICLES OF AGGLOMERATED CORK:
4504.10.00	- Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs	20% DC:15%
4504.90.00	- Other	5%

Chapter 46

Manufacturers of straw, of esparto or of other plaiting materials; basketware and wickerwork

Notes.

l.-In this Chapter “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of other vegetable material (for example, raffia, narrow leaves or strips cut from broad leaves) or bark, unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.

2.-This Chapter does not cover:

(a) Wall coverings of 4814;

(b) Twine, cordage, ropes or cables, plaited or not (5607);

(d) Vehicles or bodies for vehicles of basketware (Chapter 87); or

(e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings).

3.- For the purposes of 4601, “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.

SCHEDULE 3—continued

4601	PLAITS AND SIMILAR PRODUCTS OF PLAITING MATERIALS, WHETHER OR NOT ASSEMBLED INTO STRIPS; PLAITING MATERIALS, PLAITS AND SIMILAR PRODUCTS OF PLAITING MATERIALS, BOUND TOGETHER IN PARALLEL STRANDS OR WOVEN, IN SHEET FORM, WHETHER OR NOT BEING FINISHED ARTICLES (FOR EXAMPLE, MATS, MATTING, SCREENS):
4601.10.00	- Plaits and similar products of plaiting materials, whether or not assembled into strips	2%
4601.20.00	- Mats, matting and screens of vegetable materials	2%
4601.9	- Other:
4601.91.00	- - Of vegetable materials	2%
4601.99.00	- - Other	25% DC:20%
4602	BASKETWORK, WICKERWORK AND OTHER ARTICLES, MADE DIRECTLY TO SHAPE FROM PLAITING MATERIALS OR MADE UP FROM GOODS OF 4601; ARTICLES OF LOOFAH:
4602.10.00	- Of vegetable materials	2%
4602.90.00	- Other	2%

Section X

Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard; paper and paperboard and articles thereof

Chapter 47

Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard

Note.
1.-For the purposes of 4702.00.00, “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20°C, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.
4701.00.00	MECHANICAL WOOD PULP	2%
4702.00.00	CHEMICAL WOOD PULP, DISSOLVING GRADES	2%
4703	CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHER THAN DISSOLVING GRADES:
4703.1	- Unbleached:
4703.11.00	- - Coniferous	2%
4703.19.00	- - Non-coniferous	2%
4703.2	- Semi-bleached or bleached:
4703.21.00	- - Coniferous	2%
4703.29.00	- - Non-coniferous	2%

SCHEDULE 3—continued

4704	CHEMICAL WOOD PULP, SULPHITE, OTHER THAN DISSOLVING GRADES:
4704.1	- Unbleached:
4704.11.00	- - Coniferous	2%
4704.19.00	- - Non-coniferous	2%
4704.2	- Semi-bleached or bleached:
4704.21.00	- - Coniferous	2%
4704.29.00	- - Non-coniferous	2%
4705.00.00	SEMI-CHEMICAL WOOD PULP	2%
4706	PULPS OF OTHER FIBROUS CELLULOSIC MATERIAL:
4706.10.00	- Cotton linters pulp	2%
4706.9	- Other:
4706.91.00	- - Mechanical	2%
4706.92.00	- - Chemical	2%
4706.93.00	- - Semi-chemical	2%
4707	WASTE AND SCRAP OF PAPER OR PAPERBOARD:
4707.10.00	- Of unbleached kraft paper or paperboard or of corrugated paper or paperboard	2%
4707.20.00	- Of other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass	2%
4707.30.00	- Of paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)	2%
4707.90.00	- Other, including unsorted waste and scrap	2%

Chapter 48

Paper and paperboard; articles of paper pulp, of paper or of paperboard

Notes.

1.- This Chapter does not cover:

(a) Articles of Chapter 30;

(b) Stamping foils of 3212;

(d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (3401), or with polishes, creams or similar preparations (3405);

(e) Sensitised paper or paperboard of 3701 to 3704.00.00;

(f) Paper-reinforced stratified plastic sheeting, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of 4814 (Chapter 39);

(g) Articles of 4202 (for example, travel goods);

(h) Articles of Chapter 46 (manufactures of plaiting material);

(ij) Paper yarn or textile articles of paper yarn (Section XI);

(k) Articles of Chapter 64 or Chapter 65;

SCHEDULE 3—continued

(l) Abrasive paper or paperboard (6805) or paper- or paperboard-backed mica (6814) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);

(m) Metal foil backed with paper or paperboard (Section XV);

(n) Articles of 9209; or

(o) Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).

2.- Subject to the provisions of Note 6, 4801.00.00 to 4805 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false watermarking 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 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed, for example, by coating or impregnation.

3.- In this Chapter “newsprint” means uncoated paper of a kind used for the printing of newspapers, of which not less than 65% by weight of the total fibre content consists of wood fibres obtained by a mechanical process, unsized or very lightly sized, having a smoothness on each side not exceeding 200 seconds Bekk, weighing not less than 40 g per square metre and not more than 57 g per square metre and having an ash content by weight not exceeding 8%.

4.- In addition to hand-made paper and paperboard, 4802 covers only paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical process and satisfying any of the following criteria:

For paper or paperboard weighing not more than 150 g/m2:

(a) containing 10% or more of fibres obtained by a mechanical process, and

1. weighing not more than 80 g/m2, or

2. coloured throughout the mass; or

(b) containing more than 8% ash, and

1. weighing not more than 80 g/m2, or

2. coloured throughout the mass; or

(d) containing more than 3% but not more than 8% ash, having a brightness less than 60% (1), and a burst index equal to or less than 2.5 kPa/g/m2; or

(e) containing 3% ash or less, having a brightness of 60% or more (1) and a burst index equal to or less than 2.5 kPa/g/m2.

For paper or paperboard weighing more than 150 g/m2:

(a) coloured throughout the mass; or

(b) having a brightness of 60% or more (1), and

1. a caliper of 225 micrometres (microns) or less, or

2. a caliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content more than 3% ; or

(c) having a brightness of less than 60% (1), a caliper of 254 micrometres (microns) or less and an ash content more than 8%.

4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

5.- In this Chapter “kraft paper and paperboard” means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.

(1) Brightness is to be measured by the Elrepho, GE or any equivalent internationally recognized brightness testing method.

SCHEDULE 3—continued

6.- 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.

7.- 4801.00.00, 4802, 4804 to 4808, 4810 and 4811 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:

(a) in strips or rolls of a width exceeding 15 cm; or

(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.

Except that hand-made paper and paperboard in any size or shape as made directly and having all its edges deckled remains classified, subject to the provisions of Note 6, in 4802.

8.- For the purposes of 4814, “wallpaper and similar wall coverings” applies only to:

(a) Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:

(i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics;

(ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;

(iii) Coated or covered on the face side with plastics, the plastic layer 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 4815.00.00.

9.- 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

10.-4823 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.

11.-Except for the goods of 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

Subheading Notes.

1.- For the purposes of 4804.11.00 and 4804.19.00, “kraftliner” means machine-finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.

Weight g/m2		Minimum Mullen bursting strength kPa
115		393
125		417
200		637
300		824
400		961

SCHEDULE 3—continued

2. - For the purposes of 4804.21.00 and 4804.29.00, “sack kraft paper” means machine-finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:

(a) Having a Mullen burst index of not less than 38 and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction.

(b) Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:

	Minimum tear		Minimum tensile
	mN		kN/m
Weight	Machine	Machine	Cross	Machine
g/m2	direction	direction plus	direction	direction plus
g/m2		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 4805.10.00, “semi-chemical fluting paper” means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 60 (Concora Medium Test with 60 minutes of conditioning) crush resistance exceeding 20 kgf at 50% relative humidity, at 23°C.

4 - For the purposes of 4805.30.00, “sulphite wrapping paper” means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than 15.

5 - For the purposes of 4810.21.00, “light-weight coated paper” means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

Additional Note.

1.- In this Chapter “machine-glazed paper” means paper or paperboard which has one side made smooth and glossy by drying in contact with a heated, polished metal cylinder which forms part of the drying section of the machine. The other side of the paper or paperboard remains relatively rough.

4801.00.00	NEWSPRINT, IN ROLLS OR SHEETS	Free
4802	UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND PUNCH CARD STOCK AND PUNCH TAPE PAPER, IN ROLLS OR SHEETS, OTHER THAN PAPER OF 4801.00.00 OR 4803.00.00; HAND-MADE PAPER AND PAPERBOARD:
4802.10.00	- Hand-made paper and paperboard	2%
4802.20.00	- Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electro-sensitive paper or paperboard	25% DC:20%

SCHEDULE 3—continued

4802.30.00	- Carbonising base paper	15% DC:10%
4802.40.00	- Wallpaper base	20% DC:15%
4802.5	-Other paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres:
4802.51.00	- - Weighing less than 40 g/m2	20% DC:15%
4802.52.00	--Weighing 40 g/m2 or more but not more than 150 g/m2	20% DC:15%
4802.53.00	- - Weighing more than 150 g/m2	20% DC:15% CAN:15%
4802.60.00	-Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process	5% CAN:2%
4803.00.00	TOILET OR FACIAL TISSUE STOCK, TOWEL OR NAPKIN STOCK AND SIMILAR PAPER OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, WHETHER OR NOT CREPED, CRINKLED, EMBOSSED, PERFORATED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OF A WIDTH EXCEEDING 36 cm OR IN RECTANGULAR (INCLUDING SQUARE) SHEETS WITH AT LEAST ONE SIDE EXCEEDING 36 cm IN UNFOLDED STATE	5%
4804	UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF 4802 OR 4803.00.00:
4804.1	- Kraftliner:
4804.11.00	- - Unbleached	20% DC:15% CAN:10%
4804.19.00	- - Other	20% DC:15% CAN:10%
4804.2	- Sack kraft paper:
4804.21.00	- - Unbleached	20% DC:15% CAN:19%
4804.29.00	- - Other	20% DC:15%
4804.3	- Other kraft paper and paperboard weighing 150 g/m2 or less:
4804.31.00	- - Unbleached	20% DC:15%
4804.39.00	- - Other	20% DC:15%

	SCHEDULE 3—continued
4804.4	-Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2:
4804.41.00	- - Unbleached	20% DC:15%
4804.42.00	- - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process	20% DC:15%
4804.49.00	- - Other	20% DC:15%
4804.5	- Other kraft paper and paperboard weighing 225 g/m2 or more:
4804.51.00	- - Unbleached	10% DC:5% CAN:5%
4804.52.00	- - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process	10% DC:5% CAN:5%
4804.59.00	- - Other	10% DC:5% CAN:5%
4805	OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS:
4805.10.00	- Semi-chemical fluting paper (corrugating medium)	20% DC:15%
4805.2	- Multi-ply paper and paperboard:
4805.21.00	- - Each layer bleached	10% DC:5%
4805.22.00	- - With only one outer layer bleached	10% DC:5%
4805.23.00	--Having three or more layers, of which only the two outer layers are bleached	10% DC:5%
4805.29.00	- - Other	10% DC:5%
4805.30.00	- Sulphite wrapping paper	10% DC:5%
4805.40.00	- Filter paper and paperboard	20% DC:15%
4805.50.00	- Felt paper and paperboard	2%
4805.60.00	- Other paper and paperboard, weighing 150 g/m2 or less	10% DC:5% CAN:5%
4805.70.00	-Other paper and paperboard, weighing more than 150 g/m2 but less than 225 g/m2	20% DC:15%
4805.80.00	- Other paper and paperboard, weighing 225 g/m2 or more	10% DC:5%
4806	VEGETABLE PARCHMENT, GREASEPROOF PAPERS, TRACING PAPERS AND GLASSINE AND OTHER GLAZED TRANSPARENT OR TRANSLUCENT PAPERS, IN ROLLS OR SHEETS:

	SCHEDULE 3—continued
4806.10.00	- Vegetable parchment	2%
4806.20.00	- Greaseproof papers	2%
4806.30.00	- Tracing papers	2%
4806.40.00	-Glassine and other glazed transparent or translucent papers	2%
4807	COMPOSITE PAPER AND PAPERBOARD (MADE BY STICKING FLAT LAYERS OF PAPER OR PAPERBOARD TOGETHER WITH AN ADHESIVE), NOT SURFACE-COATED OR IMPREGNATED, WHETHER OR NOT INTERNALLY REINFORCED, IN ROLLS OR SHEETS:
4807.10.00	- Paper and paperboard, laminated internally with bitumen, tar or asphalt	5%
4807.9	- Other:
4807.91.00	--Straw paper and paperboard, whether or not covered with paper other than straw paper	5%
4807.99.00	- - Other	5%
4808	PAPER AND PAPERBOARD, CORRUGATED (WITH OR WITHOUT GLUED FLAT SURFACE SHEETS), CREPED, CRINKLED, EMBOSSED OR PERFORATED, IN ROLLS OR SHEETS, OTHER THAN THAT OF 4803.00.00 OR 4818:
4808.10.00	-Corrugated paper and paperboard, whether or not perforated	10% DC:5%
4808.20.00	-Sack kraft paper, creped or crinkled, whether or not embossed or perforated	5%
4808.30.00	-Other kraft paper, creped or crinkled, whether or not embossed or perforated	5%
4808.90.00	- Other	10% DC:5%
4809	CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (INCLUDING COATED OR IMPREGNATED PAPER FOR DUPLICATOR STENCILS OR OFFSET PLATES), WHETHER OR NOT PRINTED, IN ROLLS OF A WIDTH EXCEEDING 36 cm OR IN RECTANGULAR (INCLUDING SQUARE) SHEETS WITH AT LEAST ONE SIDE EXCEEDING 36 cm IN UNFOLDED STATE:
4809.10.00	- Carbon or similar copying papers	25% DC:20%
4809.20.00	- Self-copy paper	25% DC:20%
4809.90.00	- Other	20% DC:15%
4810	PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR SHEETS:

	SCHEDULE 3—continued
4810.1	- Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres:
4810.11.00	- - Weighing not more than 150 g/m2	20% DC:15%
4810.12.00	- - Weighing more than 150 g/m2	25% DC:20%
4810.2	- Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process:
4810.21.00	- - Light-weight coated paper	20% DC:15%
4810.29.00	- - Other	25% DC:20%
4810.3	- Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes:
4810.31.00	- - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less	20% DC:15%
4810.32.00	- - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2	20% DC:15%
4810.39.00	- - Other	20% DC:15%
4810.9	- Other paper and paperboard:
4810.91.00	- - Multi-ply	25% DC:20%
4810.99.00	- - Other	25% DC:20%
4811	PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR SHEETS, OTHER THAN GOODS OF 4803.00.00, 4809, 4810 OR 4818:
4811.10.00	- Tarred, bituminised or asphalted paper and paperboard	25% DC:20%
4811.2	- Gummed or adhesive paper and paperboard:
4811.21.00	- - Self-adhesive	25% DC:20% CAN:15%
4811.29.00	- - Other	25% DC:20% CAN:15%
4811.3	- Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives):

	SCHEDULE 3—continued
4811.31.00	- - Bleached, weighing more than 150 g/m2	25% DC:20%
4811.39.00	- - Other	25% DC:20% CAN:15%
4811.40.00	- Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol	25% DC:20%
4811.90.00	- Other paper, paperboard, cellulose wadding and webs of cellulose fibres	10% DC:5%
4812.00.00	FILTER BLOCKS, SLABS AND PLATES, OF PAPER PULP	20% DC:15%
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	2%
4813.20.00	- In rolls of a width not exceeding 5 cm	2%
4813.90.00	- Other	2%
4814	WALLPAPER AND SIMILAR WALL COVERINGS; WINDOW TRANSPARENCIES OF PAPER:
4814.10.00	- “Ingrain” paper	5% CAN:Free
4814.20.00	- Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics	15% DC:10%
4814.30.00	- Wallpaper and similar wall coverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallel strands or woven	5% CAN:Free
4814.90.00	- Other	5% CAN:Free
4815.00.00	FLOOR COVERINGS ON A BASE OF PAPER OR OF PAPERBOARD, WHETHER OR NOT CUT TO SIZE	20% DC:15%
4816	CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (OTHER THAN THOSE OF 4809), DUPLICATOR STENCILS AND OFFSET PLATES, OF PAPER, WHETHER OR NOT PUT UP IN BOXES:
4816.10.00	- Carbon or similar copying papers	25% DC:20%
4816.20.00	- Self-copy paper	25% DC:20%
4816.30.00	- Duplicator stencils	25% DC:20%
4816.90.00	- Other	25% DC:20%
4817	ENVELOPES, LETTER CARDS, PLAIN POSTCARDS AND CORRESPONDENCE CARDS, OF PAPER OR PAPERBOARD; BOXES, POUCHES, WALLETS AND WRITING COMPENDIUMS, OF PAPER OR PAPERBOARD, CONTAINING AN ASSORTMENT OF PAPER STATIONERY:

	SCHEDULE 3—continued
4817.10.00	- Envelopes	25% DC:20%
4817.20.00	- Letter cards, plain postcards and correspondence cards	25% DC:20%
4817.30.00	- Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	25% DC:20%
4818	TOILET PAPER, HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLECLOTHS, SERVIETTES, NAPKINS FOR BABIES, TAMPONS, BED SHEETS AND SIMILAR HOUSEHOLD, SANITARY OR HOSPITAL ARTICLES, ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF PAPER PULP, PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES:
4818.10.00	- Toilet paper	25% DC:20%
4818.20.00	- Handkerchiefs, cleansing or facial tissues and towels	25% DC:20%
4818.30.00	- Tablecloths and serviettes	25% DC:20%
4818.40	- Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles:
4818.40.10	---Babies’ napkins	40% DC:30%
4818.40.90	---Other	25% DC:20%
4818.50	- Articles of apparel and clothing accessories:
4818.50.10	---Articles of apparel	40% DC:30%
4818.50.90	---Other	25% DC:20%
4818.90.00	- Other	25% DC:20%
4819	CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE:
4819.10.00	-Cartons, boxes and cases, of corrugated paper or paperboard	25% DC:20%
4819.20.00	- Folding cartons, boxes and cases, of non-corrugated paper or paperboard	25% DC:20%
4819.30.00	- Sacks and bags, having a base of a width of 40 cm or more	25% DC:20%
4819.40.00	- Other sacks and bags, including cones	25% DC:20%
4819.50.00	- Other packing containers, including record sleeves	25% DC:20%

	SCHEDULE 3—continued
4819.60.00	- Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like	25% DC:20%
4820	REGISTERS, ACCOUNT BOOKS, NOTE BOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXERCISE BOOKS, BLOTTING-PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SETS AND OTHER ARTICLES OF STATIONERY, OF PAPER OR PAPERBOARD; ALBUMS FOR SAMPLES OR FOR COLLECTIONS AND BOOK COVERS, OF PAPER OR PAPERBOARD:
4820.10.00	- Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles	25% DC:20%
4820.20.00	- Exercise books	25% DC:20%
4820.30.00	- Binders, folders and file covers	25% DC:20%
4820.40.00	- Manifold business forms and interleaved carbon sets	25% DC:20%
4820.50.00	- Albums for samples or for collections	25% DC:20%
4820.90.00	- Other	25% DC:20%
4821	PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER OR NOT PRINTED:
4821.10.00	- Printed	25% DC:20%
4821.90.00	- Other	25% DC:20%
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	2%
4822.90.00	- Other	2%
4823	OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES:
4823.1	- Gummed or adhesive paper, in strips or rolls:
4823.11.00	- - Self-adhesive	25% DC:20%
4823.19.00	- - Other	25% DC:20%
4823.20.00	- Filter paper and paperboard	25% DC:20%

	SCHEDULE 3—continued
4823.30.00	-Cards, not punched, for punch card machines, whetheror not in strips	25% DC:20%
4823.40.00	- Rolls, sheets and dials, printed for self-recording apparatus	25% DC:20%
4823.5	- Other paper and paperboard, of a kind used for writing, printing or other graphic purposes:
4823.51.00	- - Printed, embossed or perforated	25% DC:20% CAN:15%
4823.59.00	- - Other	25% DC:20% CAN:15%
4823.60.00	-Trays, dishes, plates, cups and the like, of paper or paperboard	25% DC:20%
4823.70.00	- Moulded or pressed articles of paper pulp	25% DC:20%
4823.90.00	- Other	20% DC:15%

Chapter 49

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

Notes.

1.- This Chapter does not cover:

(a) Photographic negatives or positives on transparent bases (Chapter 37);

(b) Maps, plans or globes, in relief, whether or not printed (9023.00.00);

(d) Original engravings, prints or lithographs (9702.00.00), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of 9704.00.00, antiques of an age exceeding one hundred years or other articles of Chapter 97.

2.- For the purposes of Chapter 49, “printed” also means reproduced by means of a duplicating machine, produced under the control of a computer, embossed, photographed, photocopied, thermocopied or typewritten.

3 - Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in 4901, whether or not containing advertising material.

4.-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 4911.

	SCHEDULE 3—continued
5.-Subject to Note 3 to this Chapter, 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 4911.
6.- For the purposes of 4903.00.00, “children’s picture books” means books for children in which the pictures form the principal interest and the text is subsidiary.
4901	PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS:
4901.10.00	- In single sheets, whether or not folded	Free
4901.9	- Other:
4901.91.00	- - Dictionaries and encyclopaedias, and serial instalments thereof	Free
4901.99.00	- - Other	Free
4902	NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL:
4902.10.00	- Appearing at least four times a week	Free
4902.90.00	- Other	Free
4903.00.00	CHILDREN’S PICTURE, DRAWING OR COLOURING BOOKS	Free
4904.00.00	MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT BOUND OR ILLUSTRATED	Free
4905	MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL PLANS AND GLOBES, PRINTED:
4905.10.00	-Globes	Free
4905.9	- Other:
4905.91.00	- - In book-form	Free
4905.99.00	- - Other	Free
4906.00.00	PLANS AND DRAWINGS FOR ARCHITECTURAL, ENGINEERING, INDUSTRIAL, COMMERCIAL, TOPOGRAPHICAL OR SIMILAR PURPOSES, BEING ORIGINALS DRAWN BY HAND; HAND-WRITTEN TEXTS; PHOTOGRAPHIC REPRODUCTIONS ON SENSITISED PAPER AND CARBON COPIES OF THE FOREGOING	Free
4907.00.00	UNUSED POSTAGE, REVENUE OR SIMILAR STAMPS OF AUSTRALIA, OF CURRENT OR NEW ISSUE; STAMP-IMPRESSED PAPER; CHEQUE FORMS; BANKNOTES, STOCK, SHARE OR BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE	20% DC:15%
4908	TRANSFERS (DECALCOMANIAS):
4908.10.00	- Transfers (decalcomanias), vitrifiable	25% DC:20%
4908.90.00	-Other	25% DC:20%

	SCHEDULE 3—continued
4909.00.00	PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS BEARING PERSONAL GREETINGS, MESSAGES OR ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED, WITH OR WITHOUT ENVELOPES OR TRIMMINGS	25% DC:20%
4910.00.00	CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR BLOCKS	25% DC:20%
4911	OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS:
4911.10.00	-Trade advertising material, commercial catalogues and the like	20% DC:15%
4911.9	- Other:
4911.91.00	- - Pictures, designs and photographs	15% DC:10%
4911.99.00	- - Other	20% DC:15%

Section XI

Textiles and Textile Articles

Notes.

1.- This Section does not cover:

(a) Animal brush making bristles or hair (0502); horsehair or horsehair waste (0503.00.00);

(b) Human hair or articles of human hair (0501.00.00, 6703.00.00 or 6704), except straining cloth of a kind commonly used in oil presses or the like (5911);

(d) Asbestos of 2524.00.00 or articles of asbestos or other products of 6812 or 6813;

(e) Articles of 3005 or 3006 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials);

(f) Sensitised textiles of 3701 to 3704.00.00;

(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 basket ware 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 4303 or 4304;

(l) Articles of textile materials of 4201.00.00 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 (6805) and also carbon fibres or articles of carbon fibres of 6815;

SCHEDULE 3—continued

(r) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);

(s) Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings); or

(t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets).

2.- (A) Goods classifiable in Chapters 50 to 55 or in 5809.00.00 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.

(B) For the purposes of the above rule:

(a) Gimped horsehair yarn (5110.00.00) and metallised yarn (5605.00.00) 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.

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;

(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;

(d) Metallised yarn of 5605; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and

(e) Chenille yarn, gimped yarn and loop wale-yarn of 5606.

4.- (A) For the purposes of Chapters 50, 51, 52, 54 and 55, “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:

SCHEDULE 3—continued

(a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding:

(i) 85 g in the case of silk, waste silk or man-made filament yarn; or

(ii) 125 g in other cases;

(b) In balls, hanks or skeins of a weight not exceeding:

(i) 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) 500 g in other cases;

(c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:

(i) 85 g in the case of silk, waste silk or man-made filament yarn; or

(ii) 125 g in other cases.

(B) Exceptions:

(a) Single yarn of any textile material, except:

(i) Single yarn of wool or fine animal hair, unbleached; and

(ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5 000 decitex;

(b) Multiple (folded) or cabled yarn, unbleached:

(i) Of silk or waste silk, however put up; or

(ii) Of other textile material except wool or fine animal hair, in hanks or skeins;

(c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and

(d) Single, multiple (folded) or cabled yarn of any textile material:

(i) In cross-reeled hanks or skeins; or

(ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).

5.- For the purposes of 5204, 5401 and 5508 “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; and

6.- For the purposes of this Section, “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, “made up” means:

(a) Cut otherwise than into squares or rectangles;

SCHEDULE 3—continued

(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);

(c) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics, the cut edges of which have been prevented from unravelling by whipping or by other simple means;

(d) Cut to size and having undergone a process of drawn thread work;

(e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);

(f) Knitted or crocheted to shape, presented in the form of a number of items in the length.

8 - Chapters 50 to 55 and, except where the context otherwise requires, Chapters 56 to 60, do not apply to goods made up within the meaning of Note 7 above. Chapters 50 to 55 do not apply to goods of Chapters 56 to 59.

9.- The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.

10.- Elastic products consisting of textile materials combined with rubber threads are classified in this Section.

11- For the purposes of this Section, “impregnated” includes “dipped”.

12.- For the purposes of this Section, “polyamides” includes “aramids”.

13.- Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale.

Subheading Notes.

1.-In this Section and, where applicable, throughout this Schedule, the following have the meanings hereby assigned to them:

(a) Elastomeric yarn

Filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.

(b) Unbleached yarn

Yarn which:

(i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or

(ii) is of indeterminate colour (“grey yarn”), manufactured from garnetted stock.

Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).

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;

SCHEDULE 3—continued

(ii) consists of a mixture of unbleached and bleached fibres; or

(iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns.

(d) Coloured (dyed or printed) yarn

Yarn which:

(i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;

(ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;

(iii) is obtained from slivers or rovings which have been printed; or

(iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.

The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.

(e) Unbleached woven fabric

Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.

(f) Bleached woven fabric

Woven fabric which:

(i) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;

(ii) consists of bleached yarn; or

(iii) consists of unbleached and bleached yarn.

(g) Dyed woven fabric

Woven fabric which:

(i) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or

(ii) consists of coloured yarn of a single uniform colour.

(h) Woven fabric of yarns of different colours

Woven fabric (other than printed woven fabric) which:

(i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);

(ii) consists of unbleached or bleached yarn and coloured yarn; or

(iii) consists of marl or mixture yarns.

(In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)

(ij) Printed woven fabric

Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.

(The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)

The process of mercerisation does not affect the classification of yarns or fabrics within the above categories.

SCHEDULE 3—continued

(k) Plain Weave

A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.

2.- (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 consisting of the same textile materials.

(B) For the application of this rule:

(a) where appropriate, only the part which determines the classification under Interpretation 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 5810 only the ground fabric shall be taken into account. However, embroidery without visible ground shall be classified with reference to the embroidering threads alone.

Chapter 50
Silk
5001.00.00	SILK-WORM COCOONS SUITABLE FOR REELING	2%
5002.00.00	RAW SILK (NOT THROWN)	2%
5003	SILK WASTE (INCLUDING COCOONS UNSUITABLE FOR REELING, YARN WASTE AND GARNETTED STOCK):
5003.10.00	- Not carded or combed	2%
5003.90.00	- Other	2%
5004.00.00	SILK YARN (OTHER THAN YARN SPUN FROM SILK WASTE) NOT PUT UP FOR RETAIL SALE	2%
5005.00.00	YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL SALE	2%
5006.00.00	SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK-WORM GUT	2%
5007	WOVEN FABRICS OF SILK OR OF SILK WASTE:
5007.10	- Fabrics of noil silk:
5007.10.10	---Containing 20% or more by weight of man-made fibres not printed	Sch.5
5007.10.90	---Other	2%
5007.20.00	- Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk	2%
5007.90	- Other fabrics:
5007.90.10	---Containing 20% or more by weight of man-made fibres	Sch.5
5007.90.90	---Other	2%

SCHEDULE 3—continued

Chapter 51

Wool, fine or coarse animal hair;

horsehair yarn and woven fabric

Note.

1-Throughout this Schedule:

(a) “Wool” means the natural fibre grown by sheep or lambs;

(b) “Fine animal hair” means the hair of alpaca, llama, vicuna, camel, yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;

(c) “Coarse animal hair” means the hair of animals not mentioned above, excluding brush-making hair and bristles (0502) and horsehair (0503.00.00).

5101	WOOL, NOT CARDED OR COMBED:
5101.1	- Greasy, including fleece-washed wool:
5101.11.00	- - Shorn wool	2%
5101.19.00	-- Other	2%
5101.2	- Degreased, not carbonised:
5101.21.00	- - Shorn wool	2%
5101.29.00	-- Other	2%
5101.30.00	- Carbonised	2%
5102	FINE OR COARSE ANIMAL HAIR, NOT CARDED OR COMBED:
5102.10.00	- Fine animal hair	2%
5102.20.00	- Coarse animal hair	2%
5103	WASTE OF WOOL OR OF FINE OR COARSE ANIMAL HAIR, INCLUDING YARN WASTE BUT EXCLUDING GARNETTED STOCK:
5103.10.00	- Noils of wool or of fine animal hair	2%
5103.20.00	- Other waste of wool or of fine animal hair	Free
5103.30.00	- Waste of coarse animal hair	2%
5104.00.00	GARNETTED STOCK OF WOOL OR OF FINE OR COARSE ANIMAL HAIR	Free
5105	WOOL AND FINE OR COARSE ANIMAL HAIR, CARDED OR COMBED (INCLUDING COMBED WOOL IN FRAGMENTS):
5105.10.00	- Carded wool	2%
5105.2	- Wool tops and other combed wool:
5105.21.00	- - Combed wool in fragments	2%
5105.29.00	-- Other	2%
5105.30.00	- Fine animal hair, carded or combed	2%
5105.40.00	- Coarse animal hair, carded or combed	2%
5106	YARN OF CARDED WOOL, NOT PUT UP FOR RETAIL SALE:
5106.10	- Containing 85% or more by weight of wool:
5106.10.10	---Carpet yarns	15% DC:10%
5106.10.90	---Other	2%

	SCHEDULE 3—continued
5106.20	- Containing less than 85% by weight of wool:
5106.20.10	---Carpet yarns	15% DC:10%
5106.20.90	---Other	2%
5107	YARN OF COMBED WOOL, NOT PUT UP FOR RETAIL SALE:
5107.10	- Containing 85% or more by weight of wool:
5107.10.10	---Carpet yarns	15% DC:10%
5107.10.90	---Other	2%
5107.20	- Containing less than 85% by weight of wool:
5107.20.10	---Carpet yarns	15% DC:10%
5107.20.90	---Other	2%
5108	YARN OF FINE ANIMAL HAIR (CARDED OR COMBED), NOT PUT UP FOR RETAIL SALE:
5108.10	- Carded:
5108.10.10	---Carpet yarns	15% DC:10%
5108.10.90	---Other	2%
5108.20	- Combed:
5108.20.10	---Carpet yarns	15% DC:10%
5108.20.90	---Other	2%
5109	YARN OF WOOL OR OF FINE ANIMAL HAIR, PUT UP FOR RETAIL SALE:
5109.10.00	-Containing 85% or more by weight of wool or of fine animal hair	15% DC:15%
5109.90.00	- Other	15% DC:15%
5110.00.00	YARN OF COARSE ANIMAL HAIR OR OF HORSEHAIR (INCLUDING GIMPED HORSEHAIR YARN), WHETHER OR NOT PUT UP FOR RETAIL SALE	15% DC:15%
5111	WOVEN FABRICS OF CARDED WOOL OR OF CARDED FINE ANIMAL HAIR:
5111.1	- Containing 85% or more by weight of wool or fine animal hair:
5111.11.00	- - Of a weight not exceeding 300 g/m2	40% DC:35%
5111.19.00	- - Other	40% DC:35%
5111.20.00	- Other, mixed mainly or solely with man-made filaments	40% DC:35%
5111.30.00	-Other, mixed mainly or solely with man-made staple fibres	40% DC:35%
5111.90.00	- Other	40% DC:35%

	SCHEDULE 3—continued
5112	WOVEN FABRICS OF COMBED WOOL OR OF COMBED FINE ANIMAL HAIR:
5112.1	- Containing 85% or more by weight of wool or fine animal hair:
5112.11.00	- - Of a weight not exceeding 200 g/m2	40% DC:35%
5112.19.00	- - Other	40% DC:35%
5112.20.00	- Other, mixed mainly or solely with man-made filaments	40% DC:35%
5112.30.00	-Other, mixed mainly or solely with man-made staple fibres	40% DC:35%
5112.90.00	- Other	40% DC:35%
5113.00.00	WOVEN FABRICS OF COARSE ANIMAL HAIR OR OF HORSEHAIR	40% DC:30%

Chapter 52

Cotton

Subheading Note.

l.-For the purposes of 5209.42.00 and 5211.42, “denim” means fabrics of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are dyed blue and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of blue than that of the warp yarns.

5201.00.00	COTTON, NOT CARDED OR COMBED	Free
5202	COTTON WASTE (INCLUDING YARN WASTE AND GARNETTED STOCK):
5202.10.00	- Yarn waste (including thread waste)	2%
5202.9	- Other:
5202.91.00	- - Garnetted stock	2%
5202.99.00	- - Other	2%
5203.00.00	COTTON, CARDED OR COMBED	Free
5204	COTTON SEWING THREAD, WHETHER OR NOT PUT UP FOR RETAIL SALE:
5204.1	- Not put up for retail sale:
5204.11.00	- - Containing 85% or more by weight of cotton	15% DC:10%
5204.19.00	- - Other	15% DC:10%
5204.20.00	- Put up for retail sale	15% DC:10%
5205	COTTON YARN (OTHER THAN SEWING THREAD), CONTAINING 85% OR MORE BY WEIGHT OF COTTON, NOT PUT UP FOR RETAIL SALE:
5205.1	- Single yarn, of uncombed fibres:

	SCHEDULE 3—continued
5205.11.00	--Measuring 714.29 decitex or more (not exceeding 14 metric number)	2%
5205.12.00	--Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)	2%
5205.13.00	- - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)	2%
5205.14.00	--Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)	2%
5205.15.00	--Measuring less than 125 decitex (exceeding 80 metric number)	2%
5205.2	- Single yarn, of combed fibres:
5205.21.00	--Measuring 714.29 decitex or more (not exceeding 14 metric number)	2%
5205.22.00	--Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)	2%
5205.23.00	- - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)	2%
5205.24.00	--Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)	2%
5205.25.00	--Measuring less than 125 decitex (exceeding 80 metric number)	2%
5205.3	- Multiple (folded) or cabled yarn, of uncombed fibres:
5205.31.00	- - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	2%
5205.32.00	- - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	2%
5205.33.00	- - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	2%
5205.34.00	-- Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	2%
5205.35.00	--Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	2%
5205.4	- Multiple (folded) or cabled yarn, of combed fibres:
5205.41.00	- - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	2%
5205.42.00	--Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	2%

	SCHEDULE 3—continued
5205.43.00	- - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	2%
5205.44.00	--Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	2%
5205.45.00	--Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	2%
5206	COTTON YARN (OTHER THAN SEWING THREAD), CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, NOT PUT UP FOR RETAIL SALE:
5206.1	- Single yarn, of uncombed fibres:
5206.11.00	--Measuring 714.29 decitex or more (not exceeding 14 metric number)	2%
5206.12.00	--Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)	2%
5206.13.00	- - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)	2%
5206.14.00	--Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)	2%
5206.15.00	--Measuring less than 125 decitex (exceeding 80 metric number)	2%
5206.2	- Single yarn, of combed fibres:
5206.21.00	--Measuring 714.29 decitex or more (not exceeding 14 metric number)	2%
5206.22.00	--Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)	2%
5206.23.00	- - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)	2%
5206.24.00	--Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)	2%
5206.25.00	--Measuring less than 125 decitex (exceeding 80 metric number)	2%
5206.3	- Multiple (folded) or cabled yarn, of uncombed fibres:
5206.31.00	--Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	2%
5206.32.00	--Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	2%
5206.33.00	- - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	2%

	SCHEDULE 3—continued
5206.34.00	--Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	2%
5206.35.00	--Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	2%
5206.4	- Multiple (folded) or cabled yarn, of combed fibres:
5206.41.00	- - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	2%
5206.42.00	- - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	2%
5206.43.00	- - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	2%
5206.44.00	--Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	2%
5206.45.00	--Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	2%
5207	COTTON YARN (OTHER THAN SEWING THREAD) PUT UP FOR RETAIL SALE:
5207.10.00	- Containing 85% or more by weight of cotton	15% DC:15%
5207.90.00	- Other	15% DC:15%
5208	WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200 g/m2:
5208.1 5208.11	- Unbleached: - - Plain weave, weighing not more than 100 g/m2:
5208.11.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5208.11.90	---Other	40% DC:35%
5208.12	- - Plain weave, weighing more than 100 g/m2:
5208.12.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5208.12.90	---Other	40% DC:35%
5208.13	- - 3-thread or 4-thread twill, including cross twill:
5208.13.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5208.13.90	---Other	40% DC:35%
5208.19	- - Other fabrics:

	SCHEDULE 3—continued
5208.19.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5208.19.90	---Other	40% DC:35%
5208.2	- Bleached:
5208.21	- - Plain weave, weighing not more than 100 g/m2:
5208.21.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5208.21.90	---Other	40% DC:35%
5208.22	- - Plain weave, weighing more than 100 g/m2:
5208.22.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5208.22.90	---Other	40% DC:35%
5208.23	- - 3-thread or 4-thread twill, including cross twill:
5208.23.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5208.23.90	---Other	40% DC:35%
5208.29	- - Other fabrics:
5208.29.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5208.29.90	---Other	40% DC:35%
5208.3	- Dyed:
5208.31	- - Plain weave, weighing not more than 100 g/m2:
5208.31.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5208.31.90	---Other	40% DC:35%
5208.32	- - Plain weave, weighing more than 100 g/m2:
5208.32.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5208.32.90	---Other	40% DC:35%
5208.33	- - 3-thread or 4-thread twill, including cross twill:
5208.33.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5208.33.90	---Other	40% DC:35%

	SCHEDULE 3—continued
5208.39	- - Other fabrics:
5208.39.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5208.39.90	---Other	40% DC:35%
5208.4	- Of yarns of different colours:
5208.41	- - Plain weave, weighing not more than 100 g/m2:
5208.41.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5208.41.90	---Other	40% DC:35%
5208.42	- - Plain weave, weighing more than 100 g/m2:
5208.42.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5208.42.90	---Other	40% DC:35%
5208.43	- - 3-thread or 4-thread twill, including cross twill:
5208.43.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5208.43.90	---Other	40% DC:35%
5208.49	- - Other fabrics:
5208.49.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5208.49.90	---Other	40% DC:35%
5208.5	- Printed:
5208.51	- - Plain weave, weighing not more than 100 g/m2:
5208.51.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen, not being goods that are less than 132 cm in width	Sch.5
5208.51.90	---Other	40% DC:35%
5208.52	- - Plain weave, weighing more than 100 g/m2:
5208.52.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen, not being goods that are less than 132 cm in width	Sch.5
5208.52.90	---Other	40% DC:35%
5208.53	- - 3-thread or 4-thread twill, including cross twill:

	SCHEDULE 3—continued
5208.53.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen, not being goods that are less than 132 cm in width	Sch.5
5208.53.90	---Other	40% DC:35%
5208.59	- - Other fabrics:
5208.59.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen, not being goods that are less than 132 cm in width	Sch.5
5208.59.90	---Other	40% DC:35%
5209	WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN 200 g/m2:
5209.1	- Unbleached:
5209.11.00	- - Plain weave	40% PNG:30% FI:30% DC:35%
5209.12.00	- - 3-thread or 4-thread twill, including cross twill	40% PNG:30% FI:30% DC:35%
5209.19.00	- - Other fabrics	40% PNG:30% FI:30% DC:35%
5209.2	- Bleached:
5209.21.00	- - Plain weave	40% PNG:30% FI:30% DC:35%
5209.22.00	- - 3-thread or 4-thread twill, including cross twill	40% PNG:30% FI:30% DC:35%
5209.29.00	- - Other fabrics	40% PNG:30% FI:30% DC:35%
5209.3	- Dyed:
5209.31.00	- - Plain weave	40% PNG:30% FI:30% DC:35%
5209.32.00	- - 3-thread or 4-thread twill, including cross twill	40% PNG:30% FI:30% DC:35%

	SCHEDULE 3—continued
5209.39.00	- - Other fabrics	40% PNG:30% FI:30% DC:35%
5209.4	- Of yarns of different colours:
5209.41.00	- - Plain weave	40% PNG:30% FI:30% DC:35%
5209.42.00	- - Denim	40% PNG:30% FI:30% DC:35%
5209.43.00	--Other fabrics of 3-thread or 4-thread twill, including cross twill	40% PNG:30% FI:30% DC:35%
5209.49.00	- - Other fabrics	40% PNG:30% FI:30% DC:35%
5209.5	- Printed:
5209.51.00	- - Plain weave	40% PNG:30% FI:30% DC:35%
5209.52.00	- - 3-thread or 4-thread twill, including cross twill	40% PNG:30% FI:30% DC:35%
5209.59.00	- - Other fabrics	40% PNG:30% FI:30% DC:35%
5210	WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN-MADE FIBRES, WEIGHING NOT MORE THAN 200 g/m2:
5210.1	- Unbleached:
5210.11	- - Plain weave:
5210.11.10	---Fabrics, as follows: (a) containing 20% or more by weight of man-made fibres; (b) of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5210.11.90	---Other	40% DC:35%
5210.12	- - 3-thread or 4-thread twill, including cross twill:
5210.12.10	---Fabrics, as follows: (a) containing 20% or more by weight of man-made fibres;	Sch.5

	SCHEDULE 3—continued
5210.12.90	(b) of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen ---Other	40% DC:35%
5210.19	- - Other fabrics:
5210.19.10	---Fabrics as follows: (a) containing 20% or more by weight of man-made fibres; (b) of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5210.19.90	---Other	40% DC:35%
5210.2	- Bleached:
5210.21	- - Plain weave:
5210.21.10	---Fabrics, as follows: (a) containing 20% or more by weight of man-made fibres; (b) of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5210.21.90	---Other	40% DC:35%
5210.22	- - 3-thread or 4-thread twill, including cross twill:
5210.22.10	---Fabrics, as follows: (a) containing 20% or more by weight of man-made fibres; (b) of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5210.22.90	---Other	40% DC:35%
5210.29	- - Other fabrics:
5210.29.10	---Fabrics, as follows: (a) containing 20% or more by weight of man-made fibres; (b) of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5210.29.90	---Other	40% DC:35%
5210.3	-Dyed:
5210.31	- - Plain weave:
5210.31.10	---Fabrics, as follows: (a) containing 20% or more by weight of man-made fibres; (b) of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5

	SCHEDULE 3—continued
5210.31.90	---Other	40% DC:35%
5210.32	- - 3-thread or 4-thread twill, including cross twill:
5210.32.10	---Fabrics, as follows: (a) containing 20% or more by weight of man-made fibres; (b) of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5210.32.90	---Other	40% DC:35%
5210.39	- - Other fabrics:
5210.39.10	---Fabrics, as follows: (a) containing 20% or more by weight of man-made fibres; (b) of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5210.39.90	---Other	40% DC:35%
5210.4	- Of yarns of different colours:
5210.41	- - Plain weave:
5210.41.10	---Fabrics, as follows: (a) containing 20% or more by weight of man-made fibres; (b) of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5210.41.90	---Other	40% DC:35%
5210.42	- - 3-thread or 4-thread twill, including cross twill:
5210.42.10	---Fabrics, as follows: (a) containing 20% or more by weight of man-made fibres; (b) of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5210.42.90	---Other	40% DC:35%
5210.49	- - Other fabrics:
5210.49.10	---Fabrics, as follows: (a) containing 20% or more by weight of man-made fibres; (b) of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5210.49.90 5210.5	---Other - Printed:	40% DC:35%
5210.51	- - Plain weave:

	SCHEDULE 3—continued
5210.51.10	---Fabrics, as follows: (a) containing 20% or more by weight of man-made fibres; (b) of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen, not being goods that are less than 132 cm in width	Sch.5
5210.51.90	---Other	40% DC:35%
5210.52	- - 3-thread or 4-thread twill, including cross twill:
5210.52.10	---Fabrics, as follows: (a) containing 20% or more by weight of man-made fibres; (b) of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen, not being goods that are less than 132 cm in width	Sch.5
5210.52.90	---Other	40% DC:35%
5210.59	- - Other fabrics:
5210.59.10	---Fabrics, as follows: (a) containing 20% or more by weight of man-made fibres; (b) of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen, not being goods that are less than 132 cm in width	Sch.5
5210.59.90	---Other	40% DC:35%
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:
5211.1	- Unbleached:
5211.11	- - Plain weave:
5211.11.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5211.11.90	---Other	40% PNG:30% FI:30% DC:35%
5211.12	- - 3-thread or 4-thread twill, including cross twill:
5211.12.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5211.12.90	---Other	40% PNG:30% FI:30% DC:35%
5211.19	- - Other fabrics:
5211.19.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5

	SCHEDULE 3—continued
5211.19.90	---Other	40% PNG:30% FI:30% DC:35%
5211.2	- Bleached:
5211.21	- - Plain weave:
5211.21.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5211.21.90	---Other	40% PNG:30% FI:30% DC:35%
5211.22	- - 3-thread or 4-thread twill, including cross twill:
5211.22.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5211.22.90	---Other	40% PNG:30% FI:30% DC:35%
5211.29	- - Other fabrics:
5211.29.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5211.29.90	---Other	40% PNG:30% Fl:30% DC:35%
5211.3	-Dyed:
5211.31	- - Plain weave:
5211.31.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5211.31.90	---Other	40% PNG:30% FI:30% DC:35%
5211.32	- - 3-thread or 4-thread twill, including cross twill:
5211.32.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5211.32.90	---Other	40% PNG:30% FI:30% DC:35%
5211.39	- - Other fabrics:
5211.39.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5211.39.90	---Other	40% PNG:30% FI:30% DC:35%
5211.4	- Of yarns of different colours:
5211.41	- - Plain weave:

	SCHEDULE 3—continued
5211.41.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5211.41.90	---Other	40% PNG:30% FI:30% DC:35%
5211.42	- - Denim:
5211.42.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5211.42.90	---Other	40% PNG:30% FI:30% DC:35%
5211.43	--Other fabrics of 3-thread or 4-thread twill, including cross twill:
5211.43.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5211.43.90	---Other	40% PNG:30% FI:30% DC:35%
5211.49	- - Other fabrics:
5211.49.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5211.49.90	---Other	40% PNG:30% FI:30% DC:35%
5211.5	- Printed:
5211.51	- - Plain weave:
5211.51.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5211.51.90	---Other	40% PNG:30% FI:30% DC:35%
5211.52	- - 3-thread or 4-thread twill, including cross twill:
5211.52.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5211.52.90	---Other	40% PNG:30% FI:30% DC:35%
5211.59	- - Other fabrics:
5211.59.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5211.59.90	---Other	40% PNG:30% FI:30% DC:35%

	SCHEDULE 3—continued
5212	OTHER WOVEN FABRICS OF COTTON:
5212.1	- Weighing not more than 200 g/m2:
5212.11	- - Unbleached:
5212.11.10	---Fabrics, as follows: (a) containing 20% or more by weight of man-made fibres; (b) of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5212.11.90	---Other	40% DC:35%
5212.12	- - Bleached:
5212.12.10	---Fabrics, as follows: (a) containing 20% or more by weight of man-made fibres; (b) of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5212.12.90	---Other	40% DC:35%
5212.13	- - Dyed:
5212.13.10	---Fabrics, as follows: (a) containing 20% or more by weight of man-made fibres; (b) of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5212.13.90	---Other	40% DC:35%
5212.14	- - Of yarns of different colours:
5212.14.10	---Fabrics, as follows: (a) containing 20% or more by weight of man-made fibres; (b) of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	Sch.5
5212.14.90	---Other	40% DC:35%
5212.15	- - Printed:
5212.15.10	---Fabrics, as follows: (a) containing 20% or more by weight of man-made fibres; (b) of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen, not being goods that are less than 132 cm in width	Sch.5
5212.15.90	---Other	40% DC:35%
5212.2	- Weighing more than 200 g/m2:
5212.21	- - Unbleached:

	SCHEDULE 3—continued
5212.21.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5212.21.90	---Other	40%
		PNU:30% FI:30% DC:35%
5212.22	- - Bleached:
5212.22.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5212.22.90	---Other	40% PNG:30% FI:30% DC:35%
5212.23	- - Dyed:
5212.23.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5212.23.90	---Other	40% PNG:30% FI:30% DC:35%
5212.24	- - Of yarns of different colours:
5212.24.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5212.24.90	---Other	40% PNG:30% FI:30% DC:35%
5212.25	- - Printed:
5212.25.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5212.25.90	---Other	40% PNG:30% FI:30% DC:35%
Chapter 53
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
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	2%
5301.2	- Flax, broken, scutched, hackled or otherwise processed, but not spun:
5301.21.00	- - Broken or scutched	2%
5301.29.00	-- Other	2%
5301.30.00	- Flax tow and waste	2%

	SCHEDULE 3—continued
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	2%
5302.90.00	- Other	2%
5303	JUTE AND OTHER TEXTILE BAST FIBRES (EXCLUDING FLAX, TRUE HEMP AND RAMIE), RAW OR PROCESSED BUT NOT SPUN; TOW AND WASTE OF THESE FIBRES (INCLUDING YARN WASTE AND GARNETTED STOCK):
5303.10.00	- Jute and other textile bast fibres, raw or retted	2%
5303.90.00	- Other	2%
5304	SISAL AND OTHER TEXTILE FIBRES OF THE GENUS Agave, RAW OR PROCESSED BUT NOT SPUN; TOW AND WASTE OF THESE FIBRES (INCLUDING YARN WASTE AND GARNETTED STOCK):
5304.10.00	- Sisal and other textile fibres of the genus Agave, raw	Free
5304.90.00	- Other	Free
5305	COCONUT, ABACA (MANILA HEMP OR Musa textilis Nee), RAMIE AND OTHER VEGETABLE TEXTILE FIBRES, NOT ELSEWHERE SPECIFIED OR INCLUDED, RAW OR PROCESSED BUT NOT SPUN; TOW, NOILS AND WASTE OF THESE FIBRES (INCLUDING YARN WASTE AND GARNETTED STOCK):
5305.1	- Of coconut (coir):
5305.11.00	-- Raw	Free
5305.19.00	-- Other	Free
5305.2	- Of abaca:
5305.21.00	-- Raw	2%
5305.29.00	-- Other	2%
5305.9	- Other:
5305.91.00	-- Raw	Free
5305.99.00	-- Other	Free
5306	FLAX YARN:
5306.10.00	- Single	2%
5306.20	- Multiple (folded) or cabled:
5306.20.10	---Finished sewing threads	15% DC:5%
5306.20.20	---Handcrafting yarns, put up for retail sale	15% DC:10%
5306.20.90	---Other	2%
5307	YARN OF JUTE OR OF OTHER TEXTILE BAST FIBRES OF 5303:
5307.10.00	- Single	15% FI:5% DC:10%

	SCHEDULE 3—continued
5307.20.00	- Multiple (folded) or cabled	15% FI:5% DC:10%
5308	YARN OF OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN:
5308.10.00	- Coir yarn	2%
5308.20.00	- True hemp yarn	2%
5308.30.00	- Paper yarn	2%
5308.90.00	- Other	2%
5309	WOVEN FABRICS OF FLAX:
5309.1	- Containing 85% or more by weight of flax:
5309.11.00	- - Unbleached or bleached	2%
5309.19.00	-- Other	2%
5309.2	- Containing less than 85% by weight of flax:
5309.21.00	- - Unbleached or bleached	2%
5309.29.00	-- Other	2%
5310	WOVEN FABRICS OF JUTE OR OF OTHER TEXTILE BAST FIBRES OF 5303:
5310.10.00	- Unbleached	Free
5310.90.00	- Other	Free
5311.00.00	WOVEN FABRICS OF OTHER VEGETABLE TEXTILE FIBRES; WOVEN FABRICS OF PAPER YARN	Free

Chapter 54

Man-made filaments

Notes.

1.-Throughout this Schedule, “man-made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes, either:

(a) By polymerisation of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or

(b) By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates.

“Synthetic” and “artificial”, used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b).

“Man-made”, “synthetic” and “artificial” shall have the same meanings when used in relation to “textile materials”.

2.-5402 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55.
5401	SEWING THREAD OF MAN-MADE FILAMENTS, WHETHER OR NOT PUT UP FOR RETAIL SALE:
5401.10.00	- Of synthetic filaments	15% DC:10%
5401.20.00	- Of artificial filaments	15% DC:10%

	SCHEDULE 3—continued
5402	SYNTHETIC FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT UP FOR RETAIL SALE, INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 67 DECITEX:
5402.10.00	- High tenacity yarn of nylon or other polyamides	2%
5402.20.00	- High tenacity yarn of polyesters	2%
5402.3	- Textured yarn:
5402.31.00	--Of nylon or other polyamides, measuring per single yarn not more than 50 tex	2%
5402.32.00	--Of nylon or other polyamides, measuring per single yarn more than 50 tex	2%
5402.33.00	- - Of polyesters	2%
5402.39.00	- - Other	2%
5402.4	- Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre:
5402.41.00	- - Of nylon or other polyamides	2%
5402.42.00	- - Of polyesters, partially oriented	2%
5402.43.00	- - Of polyesters, other	2%
5402.49	- - Other:
5402.49.10	---Yarns of fibrillated polypropylene	30% FI:30% DC:30%
5402.49.90	---Other	2%
5402.5	-Other yarn, single, with a twist exceeding 50 turns per metre:
5402.51.00	- - Of nylon or other polyamides	2%
5402.52.00	- - Of polyesters	2%
5402.59	- - Other:
5402.59.10	---Yarns of fibrillated polypropylene	30% FI:30% DC:30%
5402.59.90	---Other	2%
5402.6	- Other yarn, multiple (folded) or cabled:
5402.61.00	- - Of nylon or other polyamides	2%
5402.62.00	- - Of polyesters	2%
5402.69.00	- - Other	2%
5403	ARTIFICIAL FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT UP FOR RETAIL SALE, INCLUDING ARTIFICIAL MONOFILAMENT OF LESS THAN 67 DECITEX:
5403.10.00	- High tenacity yarn of viscose rayon	2%
5403.20.00	- Textured yarn	2%
5403.3	- Other yarn, single:
5403.31.00	- - Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre	2%
5403.32.00	--Of viscose rayon, with a twist exceeding 120 turns per metre	2%

	SCHEDULE 3—continued
5403.33.00	- - Of cellulose acetate	2%
5403.39.00	- - Other	2%
5403.4	- Other yarn, multiple (folded) or cabled:
5403.41.00	- - Of viscose rayon	2%
5403.42.00	- - Of cellulose acetate	2%
5403.49.00	- - Other	2%
5404	SYNTHETIC MONOFILAMENT OF 67 DECITEX OR MORE AND OF WHICH NO CROSS-SECTIONAL DIMENSION EXCEEDS 1 mm; STRIP AND THE LIKE (FOR EXAMPLE, ARTIFICIAL STRAW) OF SYNTHETIC TEXTILE MATERIALS OF AN APPARENT WIDTH NOT EXCEEDING 5 mm:
5404.10	- Monofilament:
5404.10.10	---Of polyethylene, polypropylene, polyvinyl chloride or polystyrene	30% FI:30% DC:30%
5404.10.90	---Other	15% FI:15% DC:15%
5404.90	- Other:
5404.90.10	---Of polyethylene, polypropylene, polyvinyl chloride or polystyrene	30% FI:30% DC:30%
5404.90.90	---Other	15% FI:15% DC:15%
5405.00.00	ARTIFICIAL MONOFILAMENT OF 67 DECITEX OR MORE AND OF WHICH NO CROSS-SECTIONAL DIMENSION EXCEEDS 1 mm; STRIP AND THE LIKE (FOR EXAMPLE, ARTIFICIAL STRAW) OF ARTIFICIAL TEXTILE MATERIALS OF AN APPARENT WIDTH NOT EXCEEDING 5 mm	15% FI:15% DC:15%
5406	MAN-MADE FILAMENT YARN (OTHER THAN SEWING THREAD), PUT UP FOR RETAIL SALE:
5406.10.00	- Synthetic filament yarn	15% DC:10%
5406.20.00	- Artificial filament yarn	15% DC:10%
5407	WOVEN FABRICS OF SYNTHETIC FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF 5404:
5407.10.00	- Woven fabrics obtained from high tenacity yarn of nylon or other polyamides, or of polyesters	Sch.5
5407.20	- Woven fabrics obtained from strip or the like:
5407.20.10	---Fabrics in which more than 50% by weight of the man-made fibre content is polyethylene or polypropylene or polyethylene and polypropylene	40% PNG:35% FI:35% DC:35%
5407.20.90	---Other	Sch.5
5407.30	- Fabrics specified in Note 9 to Section XI:

	SCHEDULE 3—continued
5407.30.10	---Fabrics in which more than 50% by weight of the man-made fibre content is polyethylene or polypropylene or polyethylene and polypropylene	40% PNG:35% FI:35% DC:35%
5407.30.90	---Other	Sch.5
5407.4	- Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides:
5407.41.00	- - Unbleached or bleached	Sch.5
5407.42.00	--Dyed	Sch.5
5407.43.00	- - Of yarns of different colours	Sch.5
5407.44.00	- - Printed	Sch.5
5407.5	- Other woven fabrics, containing 85% or more by weight of textured polyester filaments:
5407.51.00	- - Unbleached or bleached	Sch.5
5407.52.00	- - Dyed	Sch.5
5407.53.00	- - Of yarns of different colours	Sch.5
5407.54.00	- - Printed	Sch.5
5407.60.00	- Other woven fabrics, containing 85% or more by weight of non-textured polyester filaments	Sch.5
5407.7	- Other woven fabrics, containing 85% or more by weight of synthetic filaments:
5407.71	- - Unbleached or bleached:
5407.71.10	---Fabrics, NSA, in which more than 50% by weight of the man-made fibre content is polyethylene or polypropylene or polyethylene and polypropylene	40% PNG:35% FI:35% DC:35%
5407.71.90	---Other	Sch.5
5407.72	- - Dyed:
5407.72.10	---Fabrics, NSA, in which more than 50% by weight of the man-made fibre content is polyethylene or polypropylene or polyethylene and polypropylene	40% PNG:35% FI:35% DC:35%
5407.72.90	---Other	Sch.5
5407.73	- - Of yarns of different colours:
5407.73.10	---Fabrics, NSA, in which more than 50% by weight of the man-made fibre content is polyethylene or polypropylene or polyethylene and polypropylene	40% PNG:35% FI:35% DC:35%
5407.73.90	---Other	Sch.5
5407.74.00	- - Printed	Sch.5
5407.8	- Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton:
5407.81.00	- - Unbleached or bleached	Sch.5
5407.82.00	- - Dyed	Sch.5
5407.83.00	- - Of yarns of different colours	Sch.5
5407.84.00	- - Printed	Sch.5
5407.9	- Other woven fabrics:

	SCHEDULE 3—continued
5407.91	- - Unbleached or bleached:
5407.91.10	---Containing 20% or more by weight of wool	40% PNG:15% FI:15% DC:35%
5407.91.90	---Other	Sch.5
5407.92	- - Dyed:
5407.92.10	---Containing 20% or more by weight of wool	40% PNG:15% FI:15% DC:35%
5407.92.90	---Other	Sch.5
5407.93	- - Of yarns of different colours:
5407.93.10	---Containing 20% or more by weight of wool	40% PNG:15% FI:15% DC:35%
5407.93.90	---Other	Sch.5
5407.94	- - Printed:
5407.94.10	---Containing 20% or more by weight of wool	40% PNG:15% FI:15% DC:35%
5407.94.90	---Other	Sch.5
5408	WOVEN FABRICS OF ARTIFICIAL FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF 5405.00.00:
5408.10.00	- Woven fabrics obtained from high tenacity yarn, of viscose rayon	Sch.5
5408.2	- Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like:
5408.21.00	- - Unbleached or bleached	Sch.5
5408.22.00	--Dyed	Sch.5
5408.23.00	- - Of yarns of different colours	Sch.5
5408.24.00	- - Printed	Sch.5
5408.3	- Other woven fabrics:
5408.31	- - Unbleached or bleached:
5408.31.10	---Containing 20% or more by weight of wool	40% PNG:15% FI:15% DC:35%
5408.31.90	---Other	Sch.5
5408.32	- - Dyed:
5408.32.10	---Containing 20% or more by weight of wool	40% PNG:15% FI:15% DC:35%
5408.32.90	---Other	Sch.5

	SCHEDULE 3—continued
5408.33	- - Of yarns of different colours:
5408.33.10	---Containing 20% or more by weight of wool	40% PNG:15% FI:15% DC:35%
5408.33.90	---Other	Sch.5
5408.34	- - Printed:
5408.34.10	---Containing 20% or more by weight of wool	40% PNG:15% FI:15% DC:35%
5408.34.90	---Other	Sch.5

Chapter 55

Man-made staple fibres

Note.

1.- 5501 and 5502.00.00 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;

(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 5503 or 5504.

5501	SYNTHETIC FILAMENT TOW:
5501.10.00	- Of nylon or other polyamides	2%
5501.20.00	- Of polyesters	2%
5501.30.00	- Acrylic or modacrylic	2%
5501.90.00	- Other	2%
5502.00.00	ARTIFICIAL FILAMENT TOW	2%
5503	SYNTHETIC STAPLE FIBRES, NOT CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING:
5503.10.00	- Of nylon or other polyamides	2%
5503.20.00	- Of polyesters	2%
5503.30.00	- Acrylic or modacrylic	2%
5503.40.00	- Of polypropylene	2%
5503.90.00	- Other	2%
5504	ARTIFICIAL STAPLE FIBRES, NOT CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING:
5504.10.00	- Of viscose	2%
5504.90.00	-Other	2%

	SCHEDULE 3—continued
5505	WASTE (INCLUDING NOILS, YARN WASTE AND GARNETTED STOCK) OF MAN-MADE FIBRES:
5505.10.00	- Of synthetic fibres	2%
5505.20.00	- Of artificial fibres	2%
5506	SYNTHETIC STAPLE FIBRES, CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING:
5506.10.00	- Of nylon or other polyamides	2%
5506.20.00	- Of polyesters	2%
5506.30.00	- Acrylic or modacrylic	2%
5506.90.00	- Other	2%
5507.00.00	ARTIFICIAL STAPLE FIBRES, CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING	2%
5508	SEWING THREAD OF MAN-MADE STAPLE FIBRES, WHETHER OR NOT PUT UP FOR RETAIL SALE:
5508.10.00	- Of synthetic staple fibres	15% DC:10%
5508.20.00	- Of artificial staple fibres	15% DC:10%
5509	YARN (OTHER THAN SEWING THREAD) OF SYNTHETIC STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE:
5509.1	-Containing 85% or more by weight of staple fibres of nylon or other Polyamides:
5509.11.00	- - Single yarn	2%
5509.12.00	- - Multiple (folded) or cabled yarn	2%
5509.2	-Containing 85% or more by weight of polyester staple fibres:
5509.21.00	- - Single yarn	2%
5509.22.00	- - Multiple (folded) or cabled yarn	2%
5509.3	- Containing 85% or more by weight of acrylic or modacrylic staple fibres:
5509.31.00	- - Single yarn	2%
5509.32.00	- - Multiple (folded) or cabled yarn	2%
5509.4	- Other yarn, containing 85% or more by weight of synthetic staple fibres:
5509.41.00	- - Single yarn	2%
5509.42.00	- - Multiple (folded) or cabled yarn	2%
5509.5	- Other yarn, of polyester staple fibres:
5509.51.00	- - Mixed mainly or solely with artificial staple fibres	2%
5509.52.00	- - Mixed mainly or solely with wool or fine animal hair	2%
5509.53.00	- - Mixed mainly or solely with cotton	2%
5509.59.00	- - Other	2%
5509.6	- Other yarn, of acrylic or modacrylic staple fibres:
5509.61.00	- - Mixed mainly or solely with wool or fine animal hair	2%
5509.62.00	- - Mixed mainly or solely with cotton	2%
5509.69.00	- - Other	2%

SCHEDULE 3—continued
5509.9	- Other yarn:
5509.91.00	- - Mixed mainly or solely with wool or fine animal hair	2%
5509.92.00	- - Mixed mainly or solely with cotton	2%
5509.99.00	- - Other	2%
5510	YARN (OTHER THAN SEWING THREAD) OF ARTIFICIAL STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE:
5510.1	-Containing 85% or more by weight of artificial staple fibres:
5510.11.00	- - Single yarn	2%
5510.12.00	- - Multiple (folded) or cabled yarn	2%
5510.20.00	-Other yarn, mixed mainly or solely with wool or fine animal hair	2%
5510.30.00	- Other yarn, mixed mainly or solely with cotton	2%
5510.90.00	- Other yarn	2%
5511	YARN (OTHER THAN SEWING THREAD) OF MAN-MADE STAPLE FIBRES, PUT UP FOR RETAIL SALE:
5511.10.00	-Of synthetic staple fibres, containing 85% or more by weight of such fibres	15% DC:10%
5511.20.00	-Of synthetic staple fibres, containing less than 85% by weight of such fibres	15% DC:10%
5511.30.00	- Of artificial staple fibres	15% DC:10%
5512	WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING 85% OR MORE BY WEIGHT OF SYNTHETIC STAPLE FIBRES:
5512.1	-Containing 85% or more by weight of polyester staple fibres:
5512.11.00	- - Unbleached or bleached	Sch.5
5512.19.00	- - Other	Sch.5
5512.2	- Containing 85% or more by weight of acrylic or modacrylic staple fibres:
5512.21.00	- - Unbleached or bleached	Sch.5
5512.29.00	- - Other	Sch.5
5512.9	- Other:
5512.91	- - Unbleached or bleached:
5512.91.10	---Fabrics, in which more than 50% by weight of the man-made fibre content is polyethylene or polypropylene or polyethylene and polypropylene	40% PNG:35% FI:35% DC:35%
5512.91.90	---Other	Sch.5
5512.99	- - Other:
5512.99.10	---Fabrics, in which more than 50% by weight of the man-made fibre content is polyethylene or polypropylene or polyethylene and polypropylene	40% PNG:35% FI:35% DC:35%
5512.99.90	---Other	Sch.5

	SCHEDULE 3—continued
5513	WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING LESS THAN 85% BY WEIGHT OF SUCH FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A WEIGHT NOT EXCEEDING 170 g/m2:
5513.1	- Unbleached or bleached:
5513.11.00	- - Of polyester staple fibres, plain weave	Sch.5
5513.12.00	- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	Sch.5
5513.13.00	- - Other woven fabrics of polyester staple fibres	Sch.5
5513.19	- - Other woven fabrics:
5513.19.10	---Fabrics in which more than 50% by weight of the man-made fibre content is polyethylene or polypropylene or polyethylene and polypropylene	40% PNG:35% FI:35% DC:35%
5513.19.90	---Other	Sch.5
5513.2	-Dyed:
5513.21.00	- - Of polyester staple fibres, plain weave	Sch.5
5513.22.00	- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	Sch.5
5513.23.00	- - Other woven fabrics of polyester staple fibres	Sch.5
5513.29.00	- - Other woven fabrics	Sch.5
5513.3	- Of yarns of different colours:
5513.31.00	- - Of polyester staple fibres, plain weave	Sch.5
5513.32.00	- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	Sch.5
5513.33.00	- - Other woven fabrics of polyester staple fibres	Sch.5
5513.39.00	- - Other woven fabrics	Sch.5
5513.4	- Printed:
5513.41.00	- - Of polyester staple fibres, plain weave	Sch.5
5513.42.00	- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	Sch.5
5513.43.00	- - Other woven fabrics of polyester staple fibres	Sch.5
5513.49.00	- - Other woven fabrics	Sch.5
5514	WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING LESS THAN 85% BY WEIGHT OF SUCH FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A WEIGHT EXCEEDING 170 g/m2:
5514.1	- Unbleached or bleached:
5514.11.00	- - Of polyester staple fibres, plain weave	Sch.5
5514.12.00	- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	Sch.5
5514.13.00	- - Other woven fabrics of polyester staple fibres	Sch.5
5514.19.00	- - Other woven fabrics	Sch.5
5514.2	-Dyed:
5514.21.00	- - Of polyester staple fibres, plain weave	Sch.5

	SCHEDULE 3—continued
5514.22.00	- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	Sch.5
5514.23.00	- - Other woven fabrics of polyester staple fibres	Sch.5
5514.29.00	- - Other woven fabrics	Sch.5
5514.3	- Of yarns of different colours:
5514.31.00	- - Of polyester staple fibres, plain weave	Sch.5
5514.32.00	- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	Sch.5
5514.33.00	- - Other woven fabrics of polyester staple fibres	Sch.5
5514.39.00	- - Other woven fabrics	Sch.5
5514.4	- Printed:
5514.41.00	- - Of polyester staple fibres, plain weave	Sch.5
5514.42.00	- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	Sch.5
5514.43.00	- - Other woven fabrics of polyester staple fibres	Sch.5
5514.49.00	- - Other woven fabrics	Sch.5
5515	OTHER WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES:
5515.1	- Of polyester staple fibres:
5515.11.00	- - Mixed mainly or solely with viscose rayon staple fibres	Sch.5
5515.12.00	- - Mixed mainly or solely with man-made filaments	Sch.5
5515.13	- - Mixed mainly or solely with wool or fine animal hair:
5515.13.10	---Containing 20% or more by weight of wool	40% PNG:15% FI:15% DC:35%
5515.13.90	---Other	Sch.5
5515.19.00	- - Other	Sch.5
5515.2	- Of acrylic or modacrylic staple fibres:
5515.21.00	- - Mixed mainly or solely with man-made filaments	Sch.5
5515.22	- - Mixed mainly or solely with wool or fine animal hair:
5515.22.10	---Containing 20% or more by weight of wool	40% PNG:15% FI:15% DC:35%
5515.22.90	---Other	Sch.5
5515.29.00	- - Other	2%
5515.9	- Other woven fabrics:
5515.91	- - Mixed mainly or solely with man-made filaments:
5515.91.10	---Fabrics in which more than 50% by weight of the man-made fibre content is polyethylene or polypropylene or polyethylene and polypropylene	40% PNG:35% FI:35% DC:35%
5515.91.90	---Other	Sch.5
5515.92	- - Mixed mainly or solely with wool or fine animal hair:

	SCHEDULE 3—continued
5515.92.10	---Containing 20% or more by weight of wool	40% PNG:15% FI:15% DC:35%
5515.92.90	---Other	Sch.5
5515.99.00	- - Other	Sch.5
5516	WOVEN FABRICS OF ARTIFICIAL STAPLE FIBRES:
5516.1	-Containing 85% or more by weight of artificial staple fibres:
5516.11.00	- - Unbleached or bleached	Sch.5
5516.12.00	- - Dyed	Sch.5
5516.13.00	- - Of yarns of different colours	Sch.5
5516.14.00	- - Printed	Sch.5
5516.2	-Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments:
5516.21.00	- - Unbleached or bleached	Sch.5
5516.22.00	--Dyed	Sch.5
5516.23.00	- - Of yarns of different colours	Sch.5
5516.24.00	- - Printed	Sch.5
5516.3	-Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair:
5516.31	- - Unbleached or bleached:
5516.31.10	---Containing 20% or more by weight of wool	40% PNG:15% FI:15% DC:35%
5516.31.90	---Other	Sch.5
5516.32	- - Dyed:
5516.32.10	---Containing 20% or more by weight of wool	40% PNG:15% FI:15% DC:35%
5516.32.90	---Other	Sch.5
5516.33	- - Of yarns of different colours:
5516.33.10	---Containing 20% or more by weight of wool	40% PNG:15% FI:15% DC:35%
5516.33.90	---Other	Sch.5
5516.34	- - Printed:
5516.34.10	---Containing 20% or more by weight of wool	40% PNG:15% FI:15% DC:35%
5516.34.90	---Other	Sch.5
5516.4	- Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton:

	SCHEDULE 3—continued
5516.41.00	- - Unbleached or bleached	Sch.5
5516.42.00	- - Dyed	Sch.5
5516.43.00	- - Of yarns of different colours	Sch.5
5516.44.00	- - Printed	Sch.5
5516.9	- Other:
5516.91.00	- - Unbleached or bleached	Sch.5
5516.92.00	--Dyed	Sch.5
5516.93.00	- - Of yarns of different colours	Sch.5
5516.94.00	- - Printed	Sch.5

Chapter 56

Wadding, felt and nonwovens; special yarns;

twine, cordage, ropes and cables

and articles thereof

Notes.

l.-This Chapter does not cover:

(a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of 3401, polishes, creams or similar preparations of 3405, fabric softeners of 3809) where the textile material is present merely as a carrying medium;

(b) Textile products of 5811;

(d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (6814); or

(e) Metal foil on a backing of felt or nonwovens (Section XV).

2.-”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.-5602 and 5603.00.00 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).

5603.00.00 also includes nonwovens in which plastics or rubber forms the bonding substance.

5602 and 5603.00.00 do not, however, cover:

(a) Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 % or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);

(b) Nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40); or

(c) Plates, sheets or strips of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile is present merely for reinforcing purposes (Chapter 39 or 40).

4.-5604 does not cover textile yarn, or strip or the like of 5404 or 5405.00.00, 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.

	SCHEDULE 3—continued
5601	WADDING OF TEXTILE MATERIALS AND ARTICLES THEREOF; TEXTILE FIBRES, NOT EXCEEDING 5 mm IN LENGTH (FLOCK), TEXTILE DUST AND MILL NEPS:
5601.10.00	- Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding	25% DC:25%
5601.2	- Wadding; other articles of wadding:
5601.21.00	- - Of cotton	2%
5601.22.00	- - Of man-made fibres	2%
5601.29.00	- - Other	2%
5601.30.00	- Textile flock and dust and mill neps	2%
5602	FELT, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED:
5602.10.00	- Needleloom felt and stitch-bonded fibre fabrics	15% FI:15% DC:15% CAN:6%
5602.2	- Other felt, not impregnated, coated, covered or laminated:
5602.21.00	- - Of wool or fine animal hair	15% FI:15% DC:15% CAN:6%
5602.29.00	- - Of other textile materials	15% FI:15% DC:15% CAN:6%
5602.90.00	-Other	15% FI:15% DC:15% CAN:6%
5603.00.00	NONWOVENS, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED	15% PNG:10% FI:10% DC: 10%
5604	RUBBER THREAD AND CORD, TEXTILE COVERED, TEXTILE YARN, AND STRIP AND THE LIKE OF 5404 OR 5405.00.00, IMPREGNATED, COATED, COVERED OR SHEATHED WITH RUBBER OR PLASTICS:
5604.10.00	- Rubber thread and cord, textile covered	25% FI:15% DC:15%
5604.20	-High tenacity yarn of polyesters, of nylon or other polyamides or of viscose rayon, impregnated or coated:
5604.20.10	---Imitation catgut	15% FI:15% DC:15%
5604.20.90	---Other	30% DC:20%
5604.90	- Other:

	SCHEDULE 3—continued
5604.90.10	---Imitation catgut	15% FI:15% DC:15%
5604.90.90	---Other	30% DC:20%
5605.00.00	METALLISED YARN, WHETHER OR NOT GIMPED, BEING TEXTILE YARN, OR STRIP OR THE LIKE OF 5404 OR 5405.00.00, COMBINED WITH METAL IN THE FORM OF THREAD, STRIP OR POWDER OR COVERED WITH METAL	2%
5606	GIMPED YARN, AND STRIP AND THE LIKE OF 5404 OR 5405.00.00, GIMPED (OTHER THAN THOSE OF 5605.00.00 AND GIMPED HORSEHAIR YARN); CHENILLE YARN (INCLUDING FLOCK CHENILLE YARN); LOOP WALE-YARN:
5606.00.10	---Chenille yarn and gimped yarn	2%
5606.00.90	---Other	30% PNG:15% FI:15% DC:25%
5607	TWINE, CORDAGE, ROPE AND CABLES, WHETHER OR NOT PLAITED OR BRAIDED AND WHETHER OR NOT IMPREGNATED, COATED, COVERED OR SHEATHED WITH RUBBER OR PLASTICS:
5607.10.00	- Of jute or other textile bast fibres of 5303	25% DC:Sch.5
5607.2	- Of sisal or other textile fibres of the genus Agave:
5607.21.00	- - Binder or baler twine	25% DC:Sch.5
5607.29.00	- - Other	25% DC:Sch.5
5607.30.00	- Of abaca (Manila hemp or Musa textilis Nee) or other hard (leaf) fibres	25% DC:Sch.5
5607.4	- Of polyethylene or polypropylene:
5607.41.00	- - Binder or baler twine	25% DC:Sch. 5
5607.49.00	- - Other	25% DC:Sch. 5 CAN:15%
5607.50.00	- Of other synthetic fibres	25% DC:Sch.5
5607.90.00	- Other	25% DC:Sch.5
5608	KNOTTED NETTING OF TWINE, CORDAGE OR ROPE; MADE UP FISHING NETS AND OTHER MADE UP NETS, OF TEXTILE MATERIALS:
5608.1	- Of man-made textile materials:
5608.11.00	- - Made up fishing nets	2%
5608.19	- - Other:
5608.19.10	---Nets and netting of twine, cordage or rope	2%

	SCHEDULE 3—continued
5608.19.90	---Other		25% DC:25%
5608.90	- Other:
5608.90.10	---Goods, as follows: (a) fishing nets of yarn; (b) nets and netting of twine, cordage or rope		2%
5608.90.90	---Other		25% DC:25%
5609.00.00	ARTICLES OF YARN, STRIP OR THE LIKE OF 5404 OR 5405.00.00, TWINE, CORDAGE, ROPE OR CABLES, NOT ELSEWHERE SPECIFIED OR INCLUDED		25% DC:Sch.5
Chapter 57 Carpets and other textile floor coverings Notes. 1.- For the purposes of this Chapter, “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.
5701		CARPETS AND OTHER TEXTILE FLOOR COVERINGS, KNOTTED, WHETHER OR NOT MADE UP:
5701.10.00		- Of wool or fine animal hair		2%
5701.90.00		- Of other textile materials		2%
5702		CARPETS AND OTHER TEXTILE FLOOR COVERINGS, WOVEN, NOT TUFTED OR FLOCKED, WHETHER OR NOT MADE UP, INCLUDING “KELEM”, “SCHUMACKS”, “KARAMANIE” AND SIMILAR HAND-WOVEN RUGS:
5702.10.00		- “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs		Free
5702.20.00		- Floor coverings of coconut fibres (coir)		Free
5702.3		- Other, of pile construction, not made up:
5702.31.00		- - Of wool or fine animal hair		40% PNG:30% FI:30% DC:30% CAN:30%
5702.32.00		- - Of man-made textile materials		40% PNG:30% FI:30% DC:30% CAN:30%
5702.39		- - Of other textile materials:

	SCHEDULE 3—continued
5702.39.10	---Goods of terry fabrics	40% PNG:20% FI:20% DC:35%
5702.39.20	---Goods, NSA, as follows: (a) of sisal or jute; (b) wholly of cotton, or in which the pile is wholly of cotton	Free
5702.39.90	---Other	40% PNG:30% FI:30% DC:30% CAN:30%
5702.4	- Other, of pile construction, made up:
5702.41	- - Of wool or fine animal hair:
5702.41.10	---Handmade	Free
5702.41.90	---Other	40% PNG:30% FI:30% DC:30% CAN:30%
5702.42	- - Of man-made textile materials:
5702.42.10	---Handmade	Free
5702.42.90	---Other	40% PNG:30% FI:30% DC:30% CAN:30%
5702.49	- - Of other textile materials:
5702.49.10	---Goods of terry fabrics	40% PNG:20% FI:20% DC:35%
5702.49.20	---Goods, NSA, as follows: (a) of sisal or jute; (b) wholly of cotton, or in which the pile is wholly of cotton; (c) handmade	Free
5702.49.90	---Other	40% PNG:30% FI:30% DC:30% CAN:30%
5702.5	- Other, not of pile construction, not made up:
5702.51.00	- - Of wool or fine animal hair	40% PNG:30% FI:30% DC:30% CAN:30%

	SCHEDULE 3—continued
5702.52.00	- - Of man-made textile materials	40% PNG:30% FI:30% DC:30% CAN:30%
5702.59	- - Of other textile materials:
5702.59.10	---Goods, as follows: (a) of sisal or jute; (b) wholly of cotton	Free
5702.59.90	---Other	40% PNG:30% FI:30% DC:30% CAN:30%
5702.9	- Other, not of pile construction, made up:
5702.91	- - Of wool or fine animal hair:
5702.91.10	---Handmade	Free
5702.91.90	---Other	40% PNG:30% FI:30% DC:30% CAN:30%
5702.92	- - Of man-made textile materials:
5702.92.10	---Handmade	Free
5702.92.90	---Other	40% PNG:30% FI:30% DC:30% CAN:30%
5702.99	- - Of other textile materials:
5702.99.10	---Goods, as follows: (a) of sisal or jute; (b) wholly of cotton; (c) handmade	Free
5702.99.90	---Other	40% PNG:30% FI:30% DC:30% CAN:30%
5703	CARPETS AND OTHER TEXTILE FLOOR COVERINGS, TUFTED, WHETHER OR NOT MADE UP:
5703.10.00	- Of wool or fine animal hair	40% PNG:30% FI:30% DC:30% CAN:30%
5703.20.00	- Of nylon or other polyamides	40% PNG:30% FI:30% DC:30% CAN:30%

	SCHEDULE 3—continued
5703.30.00	- Of other man-made textile materials	40% PNG:30% FI:30% DC:30% CAN:30%
5703.90	- Of other textile materials:
5703.90.10	---Goods, as follows: (a) of coir, sisal or jute; (b) wholly of cotton, or in which the pile is wholly of cotton	Free
5703.90.90	---Other	40% PNG:30% FI:30% DC:30% CAN:30%
5704	CARPETS AND OTHER TEXTILE FLOOR COVERINGS, OF FELT, NOT TUFTED OR FLOCKED, WHETHER OR NOT MADE UP:
5704.10	- Tiles, having a maximum surface area of 0.3 m2:
5704.10.10	---Produced by the needle-loom process	40% DC:30% CAN:30%
5704.10.90	---Other	15% DC:10% CAN:6%
5704.90	- Other:
5704.90.10	---Produced by the needle-loom process	40% DC:30% CAN:30%
5704.90.90	---Other	15% CAN:6%
5705	OTHER CARPETS AND OTHER TEXTILE FLOOR COVERINGS, WHETHER OR NOT MADE UP:
5705.00.10	---Goods of terry fabrics	40% PNG:20% FI:20% DC:35%
5705.00.20	---Goods, NSA, as follows: (a) of coir, sisal or jute; (b) wholly of cotton, or in which the pile is wholly of cotton; (c) handmade	Free
5705.00.30	---Goods of felt	15% FI:5% DC:10% CAN:6%
5705.00.90	---Other	40% PNG:30% FI:30% DC:30% CAN:30%

SCHEDULE 3—continued

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.- 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 purpose of 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.- 5804 does not apply to knotted net fabrics of twine, cordage or rope, of 5608.

5.- For the purposes of 5806, “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

Narrow woven fabrics with woven fringes are to be classified in 5808.

6.- In 5810, “embroidery” means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn applique work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (5805.00.00).

7.- In addition to the products of 5809.00.00, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

5801	WOVEN PILE FABRICS AND CHENILLE FABRICS, OTHER THAN FABRICS OF 5802 OR 5806:
5801.10.00	- Of wool or fine animal hair	40% DC:35%
5801.2	- Of cotton:
5801.21	- - Uncut weft pile fabrics:
5801.21.10	---Fabrics containing 20% or more by weight of man-made fibres	Sch.5
5801.21.90	---Other	40% PNG:30% FI:30% DC:35%
5801.22.00	- - Cut corduroy	25% DC:20%
5801.23.00	- - Other weft pile fabrics	25% DC:20%
5801.24.00	- - Warp pile fabrics, épinglé (uncut)	25% DC:20%
5801.25.00	- - Warp pile fabrics, cut	25% DC:20%

	SCHEDULE 3—continued
5801.26.00	- - Chenille fabrics	25% DC:20%
5801.3	- Of man-made fibres:
5801.31.00	- - Uncut weft pile fabrics	Sch.5
5801.32.00	- - Cut corduroy	25% DC:20%
5801.33.00	- - Other weft pile fabrics	25% DC:20%
5801.34.00	- - Warp pile fabrics, épinglé (uncut)	25% DC:20%
5801.35.00	- - Warp pile fabrics, cut	25% DC:20%
5801.36.00	- - Chenille fabrics	25% DC:20%
5801.90.00	- Of other textile materials	25% DC:20%
5802	TERRY TOWELLING AND SIMILAR WOVEN TERRY FABRICS, OTHER THAN NARROW FABRICS OF 5806; TUFTED TEXTILE FABRICS, OTHER THAN PRODUCTS OF 5703:
5802.1	- Terry towelling and similar woven terry fabrics, of cotton:
5802.11.00	- - Unbleached	Sch.5
5802.19.00	- - Other	Sch.5
5802.20.00	- Terry towelling and similar woven terry fabrics, of other textile materials	40% PNG:20% FI:20% DC:35%
5802.30.00	- Tufted textile fabrics	25% DC:20%
5803	GAUZE, OTHER THAN NARROW FABRICS OF 5806:
5803.10.00	- Of cotton	2%
5803.90	- Of other textile materials:
5803.90.10	---Containing 20% or more by weight of man-made fibres	Sch.5
5803.90.90	---Other	Free
5804	TULLES AND OTHER NET FABRICS, NOT INCLUDING WOVEN, KNITTED OR CROCHETED FABRICS; LACE IN THE PIECE, IN STRIPS OR IN MOTIFS:
5804.10.00	- Tulles and other net fabrics	2%
5804.2	- Mechanically made lace:
5804.21.00	- - Of man-made fibres	2%
5804.29.00	- - Of other textile materials	2%
5804.30.00	- Hand-made lace	2%
5805.00.00	HAND-WOVEN TAPESTRIES OF THE TYPE GOBELINS, FLANDERS, AUBUSSON, BEAUVAIS AND THE LIKE, AND NEEDLE-WORKED TAPESTRIES (FOR EXAMPLE, PETIT POINT, CROSS STITCH), WHETHER OR NOT MADE UP	Free

	SCHEDULE 3—continued
5806	NARROW WOVEN FABRICS, OTHER THAN GOODS OF 5807; NARROW FABRICS CONSISTING OF WARP WITHOUT WEFT ASSEMBLED BY MEANS OF AN ADHESIVE (BOLDUCS):
5806.10.00	- Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics	25% PNG:20% FI:20% DC:20%
5806.20.00	-Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread	25% PNG:20% FI:20% DC:20%
5806.3	- Other woven fabrics:
5806.31.00	- - Of cotton	25% FI:25% DC:25%
5806.32.00	- - Of man-made fibres	25% FI:25% DC:25%
5806.39	- - Of other textile materials:
5806.39.10	---Wholly of hemp, wholly of jute or wholly of hemp and jute	2%
5806.39.90	---Other	25% FI:25% DC:25%
5806.40.00	- Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)	2%
5807	LABELS, BADGES AND SIMILAR ARTICLES OF TEXTILE MATERIALS, IN THE PIECE, IN STRIPS OR CUT TO SHAPE OR SIZE, NOT EMBROIDERED:
5807.10.00	- Woven	25% FI:25% DC:25%
5807.90.00	- Other	25% PNG:5% FI:5% DC:20%
5808	BRAIDS IN THE PIECE; ORNAMENTAL TRIMMINGS IN THE PIECE, WITHOUT EMBROIDERY, OTHER THAN KNITTED OR CROCHETED; TASSELS, POMPONS AND SIMILAR ARTICLES:
5808.10.00	- Braids in the piece	25% FI:10% DC:20%
5808.90.00	- Other	15%
5809.00.00	WOVEN FABRICS OF METAL THREAD AND WOVEN FABRICS OF METALLISED YARN OF 5605.00.00, OF A KIND USED IN APPAREL, AS FURNISHING FABRICS OR FOR SIMILAR PURPOSES, NOT ELSEWHERE SPECIFIED OR INCLUDED	2%

	SCHEDULE 3—continued
5810	EMBROIDERY IN THE PIECE, IN STRIPS OR IN MOTIFS:
5810.10.00	- Embroidery without visible ground	15% DC:5%
5810.9	- Other embroidery:
5810.91.00	- - Of cotton	15% DC:5% CAN:10%
5810.92.00	- - Of man-made fibres	15% DC:5% CAN:10%
5810.99.00	- - Of other textile materials	15% DC:5% CAN:10%
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 5810:
5811.00.10	---Goods, as follows: (a) goods knitted or crocheted; (b) of woven man-made fibre fabric, in which more than 50% by weight of the man-made fibre content is polyethylene or polypropylene or polyethylene and polypropylene; (c) containing less than 20% by weight of man-made fibres	40% PNG:15% FI:15% DC:35%
5811.00.90	---Other	Sch.5

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 “textile fabrics” applies only to the woven fabrics of Chapters 50 to 55 and 5803 and 5806, the braids and ornamental trimmings in the piece of 5808 and the knitted or crocheted fabrics of 6002.

2.- 5903 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than:

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15°C and 30°C (usually Chapter 39);

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides which 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);

SCHEDULE 3—continued

(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 5811;

(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of 5604.

3.- For the purposes of 5905, “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 (4814) or on a textile backing (generally 5907.00.00).

4.- For the purposes of 5906, “rubberised textile fabrics” means:

(a) Textile fabrics impregnated, coated, covered or laminated with rubber,

(i) Weighing not more than 1500 g/m2; or

(ii) Weighing more than 1500 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 5604;

(c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre; and

(d) Plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is more than mere reinforcement, other than textile products of 5811.

5.- 5907.00.00 does not apply to:

(a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);

(c) Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading;

(d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances;

(e) Wood veneered on a backing of textile fabrics (4408);

(f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (6805);

(g) Agglomerated or reconstituted mica, on a backing of textile fabrics (6814); or

(h) Metal foil on a backing of textile fabrics (Section XV).

6.- 5910.00.00 does not apply to:

(a) Transmission or conveyor belts or belting 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 (4010).

7.- 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 5908.00.00 to 5910.00.00), 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;

SCHEDULE 3—continued

(ii) Bolting cloth;

(iii) Straining cloth of a kind used in oil presses or the like, of textile material or of human hair;

(iv) Flat woven textile fabric with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;

(v) Textile fabrics reinforced with metal, of a kind used for technical purposes;

(vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;

(b) Textile articles (other than those of 5908.00.00 to 5910.00.00) 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).

5901	TEXTILE FABRICS COATED WITH GUM OR AMYLACEOUS SUBSTANCES, OF A KIND USED FOR THE OUTER COVERS OF BOOKS OR THE LIKE; TRACING CLOTH; PREPARED PAINTING CANVAS; BUCKRAM AND SIMILAR STIFFENED TEXTILE FABRICS OF A KIND USED FOR HAT FOUNDATIONS:
5901.10.00	-Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like	2%
5901.90.00	-Other	2%
5902	TYRE CORD FABRIC OF HIGH TENACITY YARN OF NYLON OR OTHER POLYAMIDES, POLYESTERS OR VISCOSE RAYON:
5902.10.00	- Of nylon or other polyamides	15% DC:10%
5902.20.00	- Of polyesters	15% DC:10%
5902.90.00	- Other	15% DC:10%
5903	TEXTILE FABRICS IMPREGNATED, COATED, COVERED OR LAMINATED WITH PLASTICS, OTHER THAN THOSE OF 5902:
5903.10	- With polyvinyl chloride:
5903.10.10	---Goods with plastic addition of 34 g/m2 or less, as follows: (a) having a base fabric of cotton, containing 20% or more by weight of man-made fibres; (b) having a base fabric of man-made fibres, other than of polyolefins	Sch.5
5903.10.90	---Other	25% NZ:15% FI:25% DC:25%
5903.20	- With polyurethane:
5903.20.10	---Having a base fabric as follows: (a) of cotton, containing 20% or more by weight of man-made fibres; (b) of man-made fibres, other than of polyolefins	Sch.5

	SCHEDULE 3—continued
5903.20.90	---Other	25% NZ:15% FI:25% DC:25%
5903.90	- Other:
5903.90.10	---Goods, as follows: (a) having a base fabric of cotton, containing 20% or more by weight of man-made fibres; (b) having a base fabric of man-made fibres, other than of polyolefins	Sch.5
5903.90.90	---Other	25% NZ:15% FI:25% DC:25%
5904	LINOLEUM, WHETHER OR NOT CUT TO SHAPE; FLOOR COVERINGS CONSISTING OF A COATING OR COVERING APPLIED ON A TEXTILE BACKING, WHETHER OR NOT CUT TO SHAPE:
5904.10.00	- Linoleum	20% FI:10% DC:10%
5904.9	- Other:
5904.91.00	- - With a base consisting of needleloom felt or nonwovens	20% FI:10% DC:10%
5904.92.00	- - With other textile base	20% FI:10% DC:10%
5905	TEXTILE WALL COVERINGS:
5905.00.10	---Textile yarns laid parallel and fixed directly on a backing of paper	22.5% DC:10%
5905.00.2	---Goods, as follows: (a) of man-made fibres; (b) of cotton; (c) of wool or of fine animal hair:
5905.00.21	----Goods, as follows: (a) of cotton, containing less than 20% by weight of man-made fibres; (b) of wool or of fine animal hair	40% PNG:30% FI:30% DC:35%
5905.00.29	----Other	Sch.5
5905.00.90	---Of other textile materials	Free
5906	RUBBERISED TEXTILE FABRICS, OTHER THAN THOSE OF 5902:
5906.10.00 5906.9	- Adhesive tape of a width not exceeding 20 cm - Other:	25% PNG:15% FI:15% DC:20%
5906.91	- - Knitted or crocheted:
5906.91.10	---Fabrics laminated with expanded or foam rubber	2%

	SCHEDULE 3—continued
5906.91.90	---Other	25% PNG:5% FI:5% DC:20%
5906.99.00	- - Other	25% PNG:5% FI:5% DC:20%
5907.00.00	TEXTILE FABRICS OTHERWISE IMPREGNATED, COATED OR COVERED; PAINTED CANVAS BEING THEATRICAL SCENERY, STUDIO BACK-CLOTHS OR THE LIKE	40% DC:35%
5908.00.00	TEXTILE WICKS, WOVEN, PLAITED OR KNITTED, FOR LAMPS, STOVES, LIGHTERS, CANDLES OR THE LIKE; INCANDESCENT GAS MANTLES AND TUBULAR KNITTED GAS MANTLE FABRIC THEREFOR, WHETHER OR NOT IMPREGNATED	15% DC:5%
5909	TEXTILE HOSEPIPING AND SIMILAR TEXTILE TUBING, WITH OR WITHOUT LINING, ARMOUR OR ACCESSORIES OF OTHER MATERIALS:
5909.00.10	---Having an internal diameter not exceeding 110 mm	15% DC:10%
5909.00.90	---Other	2%
5910.00.00	TRANSMISSION OR CONVEYOR BELTS OR BELTING, OF TEXTILE MATERIAL, WHETHER OR NOT REINFORCED WITH METAL OR OTHER MATERIAL	25% FI:20% DC:20%
5911	TEXTILE PRODUCTS AND ARTICLES, FOR TECHNICAL USES, SPECIFIED IN NOTE 7 TO THIS CHAPTER:
5911.10.00	-Textile fabrics, felt and felt-lined woven fabrics, combined with one or more layers of rubber, leather or other material, of a kind used for card clothing, and similar fabric for other technical uses	40% FI:30% DC:30%
5911.20.00	- Bolting cloth, whether or not made up	40% FI:30% DC:30%
5911.3	-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):
5911.31.00	- - Weighing less than 650 g/m2	15% CAN:7.5%
5911.32.00	- - Weighing 650 g/m2 or more	15% CAN:7.5%
5911.40.00	- Straining cloth of a kind used in oil presses or the like, including that of human hair	40% FI:30% DC:30%
5911.90	- Other:
5911.90.10	---Goods, as follows: (a) articles; (b) braids	15%

SCHEDULE 3—continued

5911.90.90 ---Other

40%

FI:30%

DC:30%

Chapter 60

Knitted or crocheted fabrics

Notes.

l.-This Chapter does not cover:

(a) Crochet lace of 5804;

(b) Labels, badges or similar articles, knitted or crocheted, of 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 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.

6001	PILE FABRICS, INCLUDING “LONG PILE” FABRICS AND TERRY FABRICS, KNITTED OR CROCHETED:
6001.10.00	- “Long pile” fabrics	40% PNG:15% FI:15% DC:35%
6001.2	- Looped pile fabrics:
6001.21.00	- - Of cotton	60% PNG:15% FI:15% DC:55%
6001.22.00	- - Of man-made fibres	40% PNG:15% FI:15% DC:35%
6001.29.00	- - Of other textile materials	40% PNG:15% FI:15% DC:35%
6001.9	- Other:
6001.91.00	- - Of cotton	40% PNG:15% FI:15% DC:35%
6001.92.00	- - Of man-made fibres	40% PNG:15% FI:15% DC:35%
6001.99.00	- - Of other textile materials	40% PNG:15% FI:15% DC:35%

	SCHEDULE 3—continued
6002	OTHER KNITTED OR CROCHETED FABRICS:
6002.10.00	-Of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread	25% FI:20% DC:20% CAN:17.5%
6002.20.00	- Other, of a width not exceeding 30cm	25% PNG:15% FI:15% DC:20%
6002.30.00	- Of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread	25% FI:20% DC:20% CAN:17.5%
6002.4	- Other fabrics, warp knit (including those made on galloon knitting machines):
6002.41.00	- - Of wool or fine animal hair	40% PNG:15% FI:15% DC:35%
6002.42.00	- - Of cotton	40% PNG:15% FI:15% DC:35%
6002.43.00	- - Of man-made fibres	40% PNG: 15% FI:15% DC:35%
6002.49.00	- - Other	40% PNG:15% FI:15% DC:35%
6002.9	- Other:
6002.91.00	- - Of wool or fine animal hair	40% PNG:15% FI:15% DC:35%
6002.92.00	- - Of cotton	40% PNG:15% FI:15% DC:35%
6002.93.00	- - Of man-made fibres	40% PNG:15% FI:15% DC:35%
6002.99.00	- - Other	40% PNG:15% FI:15% DC:35%

SCHEDULE 3—continued

Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted

Notes.

1.- This Chapter applies only to made up knitted or crocheted articles.

2 - This Chapter does not cover:

(a) Goods of 6212;

(b) Worn clothing or other worn articles of 6309.00.00; or

3.- For the purposes of 6103 and 6104:

(a) “Suit” means a set of garments composed of two or three pieces made up in identical fabric and comprising:

- one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs, and

- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition.

All of the components of a suit must be of the same fabric construction, style, colour and composition; they must also be of corresponding or compatible size. If several separate components to cover the lower part of the body are presented together (for example, trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be the trousers, or, in the case of women’s or girls’ suits, the skirt or divided skirt, the other garments being considered separately.

“Suit” includes the following sets of garments, whether or not they fulfil all the above conditions:

- morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;

- evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;

- dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.

(b) “Ensemble” means a set of garments (other than suits and articles of 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retail sale, and comprising:

- one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and

- one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.

All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. “Ensemble” does not apply to track suits or ski suits, of 6112.

SCHEDULE 3—continued

4.- 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm. 6105 does not cover sleeveless garments.

5.- For the purposes of 6111:

(a) “Babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 cm; it also covers babies’ napkins;

(b) Articles which are, prima facie, classifiable both in 6111 and in other headings of this Chapter are to be classified in 6111.

6.- For the purposes of 6112, “ski suits” means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:

(a) a “ski overall”, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or

(b) a “ski ensemble”, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:

- one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and

- one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.

The “ski ensemble” may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.

All the components of a “ski ensemble” must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

7. - Garments which are, prima facie, classifiable both in 6113 and in other headings of this Chapter, excluding 6111, are to be classified in 6113.

8.- Articles of this Chapter which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings concerning women’s or girls’ garments.

9.- Articles of this Chapter may be made of metal thread.

Additional Note.

1- For the purpose of this Chapter :

(a) goods shall, subject to sub-note (b), be deemed to be elastic or of elastic fibres if they consist of textile materials or textile fibres combined with rubber threads; and

(b) goods shall not be deemed to be elastic by reason only for their containing rubber thread or elastic forming simply a supporting band.

6101	MEN’S OR BOYS’ OVERCOATS, CAR-COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI- JACKETS), WIND-CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, KNITTED OR CROCHETED, OTHER THAN THOSE OF 6103:
6101.10.00	- Of wool or fine animal hair	Sch.5
6101.20.00	- Of cotton	Sch.5
6101.30	- Of man-made fibres:

	SCHEDULE 3—continued
6101.30.10	---Parkas and padded ski-jackets	50% NZ:15% PNG:15% FI:15% DC:40%
6101.30.90	-- Other	Sch.5
6101.90.00	- Of other textile materials	Sch.5
6102	WOMEN’S OR GIRLS’ OVERCOATS, CAR-COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND-CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, KNITTED OR CROCHETED, OTHER THAN THOSE OF 6104:
6102.10.00	- Of wool or fine animal hair	Sch.5
6102.20.00	-Of cotton	Sch.5
6102.30	- Of man-made fibres:
6102.30.10	- -V Parkas and padded ski-jackets	50% NZ:15% PNG:15% FI:15% DC:40%
6102.30.90	---Other	Sch.5
6102.90.00	- Of other textile materials	Sch.5
6103	MEN’S OR BOYS’ SUITS, ENSEMBLES, JACKETS, BLAZERS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIMWEAR), KNITTED OR CROCHETED:
6103.1	- Suits:
6103.11.00	- - Of wool or fine animal hair	Sch.5
6103.12.00	- - Of synthetic fibres	Sch.5
6103.19.00	- - Of other textile materials	Sch.5
6103.2	- Ensembles:
6103.21.00	- - Of wool or fine animal hair	Sch.5
6103.22.00	- - Of cotton	Sch.5
6103.23.00	- - Of synthetic fibres	Sch.5
6103.29.00	- - Of other textile materials	Sch.5
6103.3	- Jackets and blazers:
6103.31.00	- - Of wool or fine animal hair	Sch.5
6103.32.00	- - Of cotton	Sch.5
6103.33.00	- - Of synthetic fibres	Sch.5
6103.39.00	- - Of other textile materials	Sch.5
6103.4	- Trousers, bib and brace overalls, breeches and shorts:
6103.41.00	- - Of wool or fine animal hair	Sch.5
6103.42.00	- Of cotton	Sch.5
6103.43	- - Of synthetic fibres:
6103.43.10	---Padded ski-wear	50% NZ:15% PNG:15% FI:15% DC:40%

	SCHEDULE 3—continued
6103.43.90	---Other	Sch.5
6103.49	- - Of other textile materials:
6103.49.10	---Padded ski-wear	50% NZ:15% PNG:15% FI:15% DC:40%
6103.49.90	---Other	Sch.5
6104	WOMEN’S OR GIRLS’ SUITS, ENSEMBLES, JACKETS, DRESSES, SKIRTS, DIVIDED SKIRTS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIMWEAR), KNITTED OR CROCHETED:
6104.1	- Suits:
6104.11.00	- - Of wool or fine animal hair	Sch.5
6104.12.00	- - Of cotton	Sch.5
6104.13.00	- - Of synthetic fibres	Sch.5
6104.19.00	- - Of other textile materials	Sch.5
6104.2	- Ensembles:
6104.21.00	- - Of wool or fine animal hair	Sch.5
6104.22.00	- - Of cotton	Sch.5
6104.23.00	- - Of synthetic fibres	Sch.5
6104.29.00	- - Of other textile materials	Sch.5
6104.3	- Jackets:
6104.31.00	- - Of wool or fine animal hair	Sch.5
6104.32.00	- - Of cotton	Sch.5
6104.33.00	- - Of synthetic fibres	Sch.5
6104.39.00	- - Of other textile materials	Sch.5
6104.4	- Dresses:
6104.41.00	- - Of wool or fine animal hair	Sch.5
6104.42.00	- - Of cotton	Sch.5
6104.43.00	- - Of synthetic fibres	Sch.5
6104.44.00	- - Of artificial fibres	Sch.5
6104.49.00	- - Of other textile materials	Sch.5
6104.5	- Skirts and divided skirts:
6104.51.00	- - Of wool or fine animal hair	Sch.5
6104.52.00	- - Of cotton	Sch.5
6104.53.00	- - Of synthetic fibres	Sch.5
6104.59.00	- - Of other textile materials	Sch.5
6104.6	- Trousers, bib and brace overalls, breeches and shorts:
6104.61.00	- - Of wool or fine animal hair	Sch.5
6104.62.00	- - Of cotton	Sch.5
6104.63	- - Of synthetic fibres:

	SCHEDULE 3—continued
6104.63.10	---Padded ski-wear	50% NZ:15% PNG:15% FI:15% DC:40%
6104.63.90	---Other	Sch.5
6104.69.00	- - Of other textile materials	Sch.5
6105	MEN’S OR BOYS’ SHIRTS, KNITTED OR CROCHETED:
6105.10.00	- Of cotton	Sch.5
6105.20.00	- Of man-made fibres	Sch.5
6105.90.00	- Of other textile materials	Sch.5
6106	WOMEN’S OR GIRLS’ BLOUSES, SHIRTS AND SHIRT-BLOUSES, KNITTED OR CROCHETED:
6106.10.00	- Of cotton	Sch.5
6106.20.00	- Of man-made fibres	Sch.5
6106.90.00	- Of other textile materials	Sch.5
6107	MEN’S OR BOYS’ UNDERPANTS, BRIEFS, NIGHTSHIRTS, PYJAMAS, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES, KNITTED OR CROCHETED:
6107.1	- Underpants and briefs:
6107.11.00	- - Of cotton	Sch.5
6107.12.00	- - Of man-made fibres	Sch.5
6107.19.00	- - Of other textile materials	Sch.5
6107.2	- Nightshirts and pyjamas:
6107.21.00	- - Of cotton	Sch.5
6107.22.00	- - Of man-made fibres	Sch.5
6107.29.00	- - Of other textile materials	Sch.5
6107.9	- Other:
6107.91.00	- - Of cotton	Sch.5
6107.92.00	- - Of man-made fibres	Sch.5
6107.99.00	- - Of other textile materials	Sch.5
6108	WOMEN’S OR GIRLS’ SLIPS, PETTICOATS. BRIEFS, PANTIES, NIGHTDRESSES, PYJAMAS, NEGLIGES, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES, KNITTED OR CROCHETED:
6108.1	- Slips and petticoats:
6108.11.00	- - Of man-made fibres	Sch.5
6108.19.00	- - Of other textile materials	Sch.5
6108.2	- Briefs and panties:
6108.21.00	- - Of cotton	Sch.5
6108.22.00	- - Of man-made fibres	Sch.5
6108.29.00	- - Of other textile materials	Sch.5
6108.3	- Nightdresses and pyjamas:
6108.31.00	- - Of cotton	Sch.5

	SCHEDULE 3—continued
6108.32.00	- - Of man-made fibres	Sch.5
6108.39.00	- - Of other textile materials	Sch.5
6108.9	- Other:
6108.91.00	- - Of cotton	Sch.5
6108.92.00	- - Of man-made fibres	Sch.5
6108.99.00	- - Of other textile materials	Sch.5
6109	T-SHIRTS, SINGLETS AND OTHER VESTS, KNITTED OR CROCHETED:
6109.10.00	- Of cotton	Sch.5
6109.90.00	- Of other textile materials	Sch.5
6110	JERSEYS, PULLOVERS, CARDIGANS, WAISTCOATS AND SIMILAR ARTICLES, KNITTED OR CROCHETED:
6110.10.00	- Of wool or fine animal hair	Sch.5
6110.20.00	- Of cotton	Sch.5
6110.30.00	- Of man-made fibres	Sch.5
6110.90.00	- Of other textile materials	Sch.5
6111	BABIES’ GARMENTS AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED:
6111.10	- Of wool or fine animal hair:
6111.10.10	---Stockings and understocking	25% DC:20%
6111.10.20	---Clothing accessories, NSA, not being socks, ankle-socks, sockettes and the like	2%
6111.10.90	---Other	Sch.5
6111.20	- Of cotton:
6111.20.10	---Stockings and understocking	25% DC:20%
6111.20.20	---Clothing accessories, NSA, not being socks, ankle-socks, sockettes and the like	2%
6111.20.90	---Other	Sch.5
6111.30	- Of synthetic fibres:
6111.30.10	---Parkas and padded ski-wear, NSA	50% NZ:15% DC:40%
6111.30.20	---Stockings and understocking	25% DC:20%
6111.30.30	---Clothing accessories, NSA, not being socks, ankle-socks, sockettes and the like	2%
6111.30.90	---Other	Sch.5
6111.90	- Of other textile materials:
6111.90.10	---Stockings and understocking	25% DC:20%
6111.90.20	---Clothing accessories, NSA, not being socks, ankle-socks, sockettes and the like	2%
6111.90.90	---Other	Sch.5

	SCHEDULE 3—continued
6112	TRACK SUITS, SKI SUITS AND SWIMWEAR, KNITTED OR CROCHETED:
6112.1	- Track suits:
6112.11.00	- - Of cotton	Sch.5
6112.12.00	- - Of synthetic fibres	Sch.5
6112.19.00	- - Of other textile materials	Sch.5
6112.20	- Ski suits:
6112.20.10	---Padded garments	50% NZ:15% PNG:15% FI:15% DC:40%
6112.20.90	---Other	Sch.5
6112.3	- Men’s or boys’ swimwear:
6112.31.00	- - Of synthetic fibres	Sch.5
6112.39.00	- - Of other textile materials	Sch.5
6112.4	- Women’s or girls’ swimwear:
6112.41.00	- - Of synthetic fibres	Sch.5
6112.49.00	- - Of other textile materials	Sch.5
6113	GARMENTS, MADE UP OF KNITTED OR CROCHETED FABRICS OF 5903, 5906 OR 5907.00.00:
6113.00.10	---Of fabric, to which, if imported, 5903 would apply	Sch.5
6113.00.2	---Of fabric, to which, if imported, 5906 would apply:
6113.00.21	----Diving dress, wetsuits and similar garments	25% DC:20%
6113.00.22	----Goods, NSA, of fabric laminated with expanded or foam rubber	2%
6113.00.23	----Containing less than 10% by weight of rubberised content, NSA	75% NZ:65% PNG:75% FI:75% DC:75%
6113.00.29	----Other	50% NZ:40% PNG:50% FI:50% DC:50%
6113.00.90	---Other	Sch.5
6114	OTHER GARMENTS, KNITTED OR CROCHETED:
6114.10	- Of wool or fine animal hair:
6114.10.10	---Of elastic fabric, containing less than 10% by weight of elastic content	75% NZ:65% PNG:75% FI:75% DC:75%
6114.10.20	---Of elastic fabric, NSA	50% NZ:40% PNG:50% FI:50% DC:50%

	SCHEDULE 3—continued
6114.10.90	---Other	Sch.5
6114.20	-Of cotton:
6114.20.10	---Of elastic fabric, containing less than 10% by weight of elastic content	75% NZ:65% PNG:75% FI:75% DC:75%
6114.20.20	---Of elastic fabric, NSA	50% NZ:40% PNG:50% FI:50% DC:50%
6114.20.90	---Other	Sch.5
6114.30	- Of man-made fibres:
6114.30.10	---Of elastic fabric, containing less than 10% by weight of elastic content	75% NZ:65% PNG:75% FI:75% DC:75%
6114.30.20	---Of elastic fabric, NSA	50% NZ:40% PNG:50% FI:50% DC:50%
6114.30.90	---Other	Sch.5
6114.90	- Of other textile materials:
6114.90.10	---Of elastic fabric, containing less than 10% by weight of elastic content	75% NZ:65% PNG:75% FI:75% DC:75%
6114.90.20	---Of elastic fabric, NSA	50% NZ:40% PNG:50% FI:50% DC:50%
6114.90.90	---Other	Sch.5
6115	PANTY HOSE, TIGHTS, STOCKINGS, SOCKS AND OTHER HOSIERY, INCLUDING STOCKINGS FOR VARICOSE VEINS AND FOOTWEAR WITHOUT APPLIED SOLES, KNITTED OR CROCHETED:
6115.1	- Panty hose and tights:
6115.11	- - Of synthetic fibres, measuring per single yarn less than 67 decitex:
6115.11.10	---Of elastic fabric	75% NZ:65% PNG:75% FI:75% DC:75%
6115.11.90	---Other	Sch.5

	SCHEDULE 3—continued
6115.12	- - Of synthetic fibres, measuring per single yarn 67 decitex or more:
6115.12.10	---Of elastic fabric	75% NZ:65% PNG:75% FI:75% DC:75%
6115.12.90	---Other	Sch.5
6115.19	- - Of other textile materials:
6115.19.10	---Of elastic fabric	75% NZ:65% PNG:75% FI:75% DC:75%
6115.19.90	---Other	Sch.5
6115.20.00	- Women’s full-length or knee-length hosiery, measuring per single yarn less than 67 decitex	25% DC:20%
6115.9	- Other:
6115.91	- - Of wool or fine animal hair:
6115.91.10	---Socks, ankle-socks, sockettes and the like	Sch.5
6115.91.90	---Other	25% DC:20%
6115.92	- - Of cotton:
6115.92.10	---Socks, ankle-socks, sockettes and the like	Sch.5
6115.92.90	---Other	25% DC:20%
6115.93	- - Of synthetic fibres:
6115.93.10	---Socks, ankle-socks, sockettes and the like	Sch.5
6115.93.90	---Other	25% DC:20%
6115.99	- - Of other textile materials:
6115.99.10	---Socks, ankle-socks, sockettes and the like	Sch.5
6115.99.90	---Other	25% DC:20%
6116	GLOVES, MITTENS AND MITTS, KNITTED OR CROCHETED:
6116.10	- Gloves impregnated, coated or covered with plastics or rubber:
6116.10.10	---Goods, rubberised, not being of fabric laminated with expanded or foam rubber	10% FI:10% DC: 10%
6116.10.90	---Other	2%
6116.9 6116.91	- Other: - - Of wool or fine animal hair:
6116.91.10	---Of elastic fabric	10% FI:10% DC:10%
6116.91.90	---Other	2%

	SCHEDULE 3—continued
6116.92	- - Of cotton:
6116.92.10	---Of elastic fabric	10% FI:10% DC:10%
6116.92.90	---Other	2%
6116.93	- - Of synthetic fibres:
6116.93.10	---Of elastic fabric	10% FI:10% DC:10%
6116.93.90	---Other	2%
6116.99	- - Of other textile materials:
6116.99.10	---Of elastic fabric	10% FI:10% DC:10%
6116.99.90	---Other	2%
6117	OTHER MADE UP CLOTHING ACCESSORIES, KNITTED OR CROCHETED; KNITTED OR CROCHETED PARTS OF GARMENTS OR OF CLOTHING ACCESSORIES:
6117.10.00	- Shawls, scarves, mufflers, mantillas, veils and the like	2%
6117.20.00	- Ties, bow ties and cravats	25% DC:20%
6117.80	- Other accessories:
6117.80.10	---Elastic or rubberised, not being of fabric laminated with expanded or foam rubber	10% FI:10% DC:10%
6117.80.90	---Other	2%
6117.90	-Parts:
6117.90.10	---Of elastic or rubberised fabric containing less than 10% by weight of elastic or rubberised content	75% NZ:65% PNG:75% FI:75% DC:75%
6117.90.20	---Of elastic or rubberised fabric, NSA	50% NZ:40% PNG:50% FI:50% DC:50%
6117.90.30	---For parkas and padded ski-wear, NSA	50% NZ:15% PNG:15% FI:15% DC:40%
6117.90.40	---For goods, NSA, as follows: (a) stockings and understockings; (b) ties and bow ties	25% DC:20%
6117.90.50	---For clothing accessories, NSA, not being socks, ankle-socks, sockettes and the like	2%
6117.90.90	---Other	Sch.5

SCHEDULE 3—continued

Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted

Notes.

l.-This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of 6212).

2.- This Chapter does not cover:

(a) Worn clothing or other worn articles of 6309.00.00; or

(b) Orthopaedic appliances, surgical belts, trusses or the like (9021).

3 - For the purposes of 6203 and 6204:

(a) “Suit” means a set of garments composed of two or three pieces made up in identical fabric and comprising:

- one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs, and

“Suit” includes the following sets of garments, whether or not they fulfil all the above conditions:

- morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;

- evening dress (tailcoat), generally made of black cloth, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;

- dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.

(b) “Ensemble” means a set of garments (other than suits and articles of 6207 or 6208) composed of several pieces made up in identical fabric, put up for retail sale, and comprising:

-one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and

-one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.

4 - For the purposes of 6209:

(a) “Babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 cm; it also covers babies’ napkins;

SCHEDULE 3—continued

(b) Articles which are, prima facie, classifiable both in 6209 and in other headings of this Chapter are to be classified in 6209.

5.- Garments which are, prima facie, classifiable both in 6210 and in other headings of this Chapter, excluding 6209, are to be classified in 6210.

6.-For the purposes of 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:

(b) a “ski ensemble”, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:

- one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and

- one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.

The “ski ensemble” may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.

7.-Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm, are to be classified as handkerchiefs (6213). Handkerchiefs of which any side exceeds 60 cm are to be classified in 6214.

9.- Articles of this Chapter may be made of metal thread.

Additional notes.

1.- For the purposes of this note, garments designed for left over right closure at the front shall be taken to have been designed for use exclusively as men’s or boys’ garments except garments that have a characteristic that shows that they were not designed for use, or were not designed for use exclusively, as men’s or boys’ garments.

2.- (a) In 6212, “brassieres, girdles, corsets, braces, suspenders, garters and similar articles” include undergarments, being pants, made of elastomeric fabric:

- the base fabric of which contains 20% or more of elastomeric fibres; and

- the length of each side of which is 18 cm or more (excluding any added trimmings),

but does not include other pants made of elastomeric fabric.

(b) For the purpose of sub-note (a):

- crimped yarn shall not be taken to be an elastomeric fibre; and

- stretch nylon shall not be taken to be an elastomeric fabric.

6201	CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND-CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, OTHER THAN THOSE OF 6203:
6201.1	-Overcoats, raincoats, car-coats, capes, cloaks and similar articles:

	SCHEDULE 3—continued
6201.11.00	- - Of wool or fine animal hair	Sch.5
6201.12.00	- - Of cotton	Sch.5
6201.13.00	- - Of man-made fibres	Sch.5
6201.19.00	- - Of other textile materials	Sch.5
6201.9	- Other:
6201.91	- - Of wool or fine animal hair:
6201.91.10	---Parkas and padded ski-jackets	50% NZ:15% PNG:15% FI:15% DC:40%
6201.91.90	---Other	Sch.5
6201.92	- - Of cotton:
6201.92.10	---Parkas and padded ski-jackets	50% NZ:15% PNG:15% FI:15% DC:40%
6201.92.90	---Other	Sch.5
6201.93	- - Of man-made fibres:
6201.93.10	---Parkas and padded ski-jackets	50% NZ:15% PNG:15% FI:15% DC:40%
6201.93.90	---Other	Sch.5
6201.99	- - Of other textile materials:
6201.99.10	---Parkas and padded ski-jackets	50% NZ:15% PNG:15% FI:15% DC:40%
6201.99.90	---Other	Sch.5
6202	WOMEN’S OR GIRLS’ OVERCOATS, CAR-COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND-CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, OTHER THAN THOSE OF 6204:
6202.1	- Overcoats, raincoats, car-coats, capes, cloaks and similar articles:
6202.11.00	- - Of wool or fine animal hair	Sch.5
6202.12.00	- - Of cotton	Sch.5
6202.13.00	- - Of man-made fibres	Sch.5
6202.19.00	- - Of other textile materials	Sch.5
6202.9	- Other:
6202.91	- - Of wool or fine animal hair:
6202.91.10	---Parkas and padded ski-jackets	50% NZ:15% PNG:15% FI:15% DC:40%

	SCHEDULE 3—continued
6202.91.90	---Other	Sch.5
6202.92	- - Of cotton:
6202.92.10	---Parkas and padded ski-jackets	50% NZ:15% PNG:15% FI:15% DC:40%
6202.92.90	---Other	Sch.5
6202.93	- - Of man-made fibres:
6202.93.10	---Parkas and padded ski-jackets	50% NZ:15% PNG:15% FI:15% DC:40%
6202.93.90	---Other	Sch.5
6202.99	- - Of other textile materials:
6202.99.10	---Parkas and padded ski-jackets	50% NZ:15% PNG:15% FI:15% DC:40%
6202.99.90	---Other	Sch.5
6203	MEN’S OR BOYS’ SUITS, ENSEMBLES, JACKETS, BLAZERS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIM WEAR):
6203.1	- Suits:
6203.11.00	- - Of wool or fine animal hair	Sch.5
6203.12.00	- - Of synthetic fibres	Sch.5
6203.19.00	- - Of other textile materials	Sch.5
6203.2	- Ensembles:
6203.21.00	- - Of wool or fine animal hair	Sch.5
6203.22.00	- - Of cotton	Sch.5
6203.23.00	- - Of synthetic fibres	Sch.5
6203.29.00	- - Of other textile materials	Sch.5
6203.3	- Jackets and blazers:
6203.31.00	- - Of wool or fine animal hair	Sch.5
6203.32.00	- - Of cotton	Sch.5
6203.33.00	- - Of synthetic fibres	Sch.5
6203.39.00	- - Of other textile materials	Sch.5
6203.4	- Trousers, bib and brace overalls, breeches and shorts:
6203.41	- - Of wool or fine animal hair:
6203.41.10	---Goods, as follows: (a) industrial overalls; (b) padded skiwear	50% NZ:15% PNG:15% FI:15% DC:40%
6203.41.90	---Other	Sch.5

	SCHEDULE 3—continued
6203.42	- - Of cotton:
6203.42.10	---Goods, as follows: (a) industrial overalls; (b) padded skiwear	50% NZ:15% PNG:15% FI:15% DC:40%
6203.42.9.0	---Other	Sch.5
6203.43	- - Of synthetic fibres:
6203.43.10	---Goods, as follows: (a) industrial overalls; (b) padded skiwear	50% NZ:15% PNG:15% FI:15% DC:40%
6203.43.90	---Other	Sch.5
6203.49	- - Of other textile materials:
6203.49.10	---Goods, as follows: (a) industrial overalls; (b) padded skiwear	50% NZ:15% PNG:15% FI:15% DC:40%
6203.49.90	---Other	Sch.5
6204	WOMEN’S OR GIRLS’ SUITS, ENSEMBLES, JACKETS, DRESSES, SKIRTS, DIVIDED SKIRTS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIMWEAR):
6204.1	- Suits:
6204.11.00	- - Of wool or fine animal hair	Sch.5
6204.12.00	- - Of cotton	Sch.5
6204.13.00	- - Of synthetic fibres	Sch.5
6204.19.00	- - Of other textile materials	Sch.5
6204.2	- Ensembles:
6204.21.00	- - Of wool or fine animal hair	Sch.5
6204.22.00	- - Of cotton	Sch.5
6204.23.00	- - Of synthetic fibres	Sch.5
6204.29.00	- - Of other textile materials	Sch.5
6204.3	- Jackets:
6204.31.00	- - Of wool or fine animal hair	Sch.5
6204.32.00	- - Of cotton	Sch.5
6204.33.00	- - Of synthetic fibres	Sch.5
6204.39.00	- - Of other textile materials	Sch.5
6204.4	- Dresses:
6204.41.00	- - Of wool or fine animal hair	Sch.5
6204.42.00	- - Of cotton	Sch.5
6204.43.00	- - Of synthetic fibres	Sch.5
6204.44.00	- - Of artificial fibres	Sch.5
6204.49.00	- - Of other textile materials	Sch.5
6204.5	- Skirts and divided skirts:

	SCHEDULE 3—continued
6204.51.00	- - Of wool or fine animal hair	Sch.5
6204.52.00	- - Of cotton	Sch.5
6204.53.00	- - Of synthetic fibres	Sch.5
6204.59.00	- - Of other textile materials	Sch.5
6204.6	- Trousers, bib and brace overalls, breeches and shorts:
6204.61	- - Of wool or fine animal hair:
6204.61.10	---Padded skiwear	50% NZ:15% PNG:15% FI:15% DC:40%
6204.61.90	---Other	Sch.5
6204.62	- - Of cotton:
6204.62.10	---Padded skiwear	50% NZ:15% PNG:15% FI:15% DC:40%
6204.62.90	---Other	Sch.5
6204.63	- - Of synthetic fibres:
6204.63.10	---Padded skiwear	50% NZ:15% PNG:15% FI:15% DC:40%
6204.63.90	---Other	Sch.5
6204.69	- - Of other textile materials:
6204.69.10	---Padded skiwear	50% NZ:15% PNG:15% FI:15% DC:40%
6204.69.90	---Other	Sch.5
6205	MEN’S OR BOYS’ SHIRTS:
6205.10.00	- Of wool or fine animal hair	Sch.5
6205.20.00	- Of cotton	Sch.5
6205.30.00	- Of man-made fibres	Sch.5
6205.90.00	- Of other textile materials	Sch.5
6206	WOMEN’S OR GIRLS’ BLOUSES, SHIRTS AND SHIRT-BLOUSES:
6206.10.00	- Of silk or silk waste	Sch.5
6206.20.00	- Of wool or fine animal hair	Sch.5
6206.30.00	- Of cotton	Sch.5
6206.40.00	- Of man-made fibres	Sch.5
6206.90.00	- Of other textile materials	Sch.5
6207	MEN’S OR BOYS’ SINGLETS AND OTHER VESTS, UNDERPANTS, BRIEFS, NIGHTSHIRTS, PYJAMAS, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES:

	SCHEDULE 3—continued
6207.1 6207.11.00	- Underpants and briefs: - - Of cotton	Sch.5
6207.19.00	- - Of other textile materials	Sch.5
6207.2	- Nightshirts and pyjamas:
6207.21.00	- - Of cotton	Sch.5
6207.22.00	- - Of man-made fibres	Sch.5
6207.29.00	- - Of other textile materials	Sch.5
6207.9	- Other:
6207.91.00	- - Of cotton	Sch.5
6207.92.00	- - Of man-made fibres	Sch.5
6207.99.00	- - Of other textile materials	Sch.5
6208	WOMEN’S OR GIRLS’ SINGLETS AND OTHER VESTS, SLIPS, PETTICOATS, BRIEFS, PANTIES, NIGHTDRESSES, PYJAMAS, NÉGLIGÉS, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES:
6208.1	- Slips and petticoats:
6208.11.00	- - Of man-made fibres	Sch.5
6208.19.00	- - Of other textile materials	Sch.5
6208.2	- Nightdresses and pyjamas:
6208.21.00	- - Of cotton	Sch.5
6208.22.00	- - Of man-made fibres	Sch.5
6208.29.00	- - Of other textile materials	Sch.5
6208.9	- Other:
6208.91.00	- - Of cotton	Sch.5
6208.92.00	- - Of man-made fibres	Sch.5
6208.99.00	- - Of other textile materials	Sch.5
6209	BABIES’ GARMENTS AND CLOTHING ACCESSORIES:
6209.10	- Of wool or fine animal hair:
6209.10.10	---Parkas and padded skiwear	50% DC:40%
6209.10.20	---Garments, of nonwovens, being fabric not impregnated or coated	40% DC:30%
6209.10.30	---Clothing accessories	2%
6209.10.90	---Other	Sch.5
6209.20	- Of cotton:
6209.20.10	---Parkas and padded skiwear	50% DC:40%
6209.20.20	---Garments, of nonwovens, being fabric not impregnated or coated	40% DC:30%
6209.20.30	---Clothing accessories	2%
6209.20.90	---Other	Sch.5
6209.30	- Of synthetic fibres:
6209.30.10	---Parkas and padded skiwear	50% DC:40%

	SCHEDULE 3—continued
6209.30.20	---Garments, of nonwovens, being fabric not impregnated or coated	40% DC:30%
6209.30.30	---Clothing accessories	2%
6209.30.90	---Other	Sch.5
6209.90	- Of other textile materials:
6209.90.10	---Parkas and padded skiwear	50% DC:40%
6209.90.20	---Garments, of nonwovens, being fabric not impregnated or coated	40% DC:30%
6209.90.30	---Clothing accessories	2%
6209.90.90	---Other	Sch.5
6210	GARMENTS, MADE UP OF FABRICS OF 5602, 5603.00.00, 5903, 5906 OR 5907.00.00:
6210.10	- Of fabrics of 5602 or 5603.00.00:
6210.10.10	---Of nonwovens, being fabric not impregnated or coated	40% NZ:15% DC:30%
6210.10.90	---Other	Sch.5
6210.20.00	-Other garments, of the type described in 6201.11.00 to 6201.19.00	Sch.5
6210.30.00	-Other garments, of the type described in 6202.11.00 to 6202.19.00	Sch.5
6210.40	- Other men’s or boys’ garments:
6210.40.10	---Goods, as follows: (a) industrial overalls; (b) padded skiwear; (c) parkas; (d) waistcoats	50% DC:40%
6210.40.20	---Diving dress, wetsuits and similar garments	25% DC:20%
6210.40.90	---Other	Sch.5
6210.50	- Other women’s or girls’ garments:
6210.50.10	---Goods, as follows:	50%
	(a) padded skiwear;	DC:40%
	(b) parkas
6210.50.20	---Diving dress, wetsuits and similar garments	25% DC:20%
6210.50.90	---Other	Sch.5
6211	TRACK SUITS, SKI SUITS AND SWIMWEAR; OTHER GARMENTS:
6211.1	- Swimwear:
6211.11.00	- - Men’s or boys’	Sch.5
6211.12.00	- - Women’s or girls’	Sch.5
6211.20	- Ski suits:
6211.20.10	---Padded	50% NZ:15% PNG:15% FI:15% DC:40%

	SCHEDULE 3—continued
6211.20.90	---Other	Sch.5
6211.3	- Other garments, men’s or boys’:
6211.31	- - Of wool or fine animal hair:
6211.31.10	---Goods, as follows: (a) industrial overalls; (b) waistcoats	50% DC:40%
6211.31.20	---Collars, cuffs and shirt fronts	40% DC:30%
6211.31.90	---Other	Sch.5
6211.32	- - Of cotton:
6211.32.10	---Goods, as follows: (a) industrial overalls; (b) waistcoats	50% DC:40%
6211.32.20	---Collars, cuffs and shirt fronts	40% DC:30%
6211.32.90	---Other	Sch.5
6211.33	- - Of man-made fibres:
6211.33.10	---Goods, as follows: (a) industrial overalls; (b) waistcoats	50% DC:40%
6211.33.20	---Collars, cuffs and shirt fronts	40% DC:30%
6211.33.90	---Other	Sch.5
6211.39	- - Of other textile materials:
6211.39.10	---Goods, as follows: (a) industrial overalls; (b) waistcoats	50% DC:40%
6211.39.20	---Collars, cuffs and shirt fronts	40% DC:30%
6211.39.90	---Other	Sch.5
6211.4	- Other garments, women’s or girls’:
6211.41.00	- - Of wool or fine animal hair	Sch.5
6211.42.00	- - Of cotton	Sch.5
6211.43.00	- - Of man-made fibres	Sch.5
6211.49.00	- - Of other textile materials	Sch.5
6212	BRASSIERES, GIRDLES, CORSETS, BRACES, SUSPENDERS, GARTERS AND SIMILAR ARTICLES AND PARTS THEREOF, WHETHER OR NOT KNITTED OR CROCHETED:
6212.10.00	- Brassieres	Sch.5
6212.20.00	- Girdles and panty-girdles	Sch.5
6212.30.00	- Corselettes	Sch.5
6212.90	- Other:
6212.90.10	---Corsets, body suits and the like	Sch.5
6212.90.20	---Parts for brassiéres, corsets, girdles, panty-girdles, corselettes, body suits and the like	Sch.5
6212.90.90	---Other	25% DC:20%

	SCHEDULE 3—continued
6213	HANDKERCHIEFS:
6213.10.00	- Of silk or silk waste	25% DC:20%
6213.20.00	- Of cotton	25% DC:20%
6213.90.00	- Of other textile materials	25% DC:20%
6214	SHAWLS, SCARVES, MUFFLERS, MANTILLAS, VEILS AND THE LIKE:
6214.10.00	- Of silk or silk waste	2%
6214.20.00	- Of wool or fine animal hair	2%
6214.30.00	- Of synthetic fibres	2%
6214.40.00	- Of artificial fibres	2%
6214.90.00	- Of other textile materials	2%
6215	TIES, BOW TIES AND CRAVATS:
6215.10.00	- Of silk or silk waste	25% DC:20%
6215.20.00	- Of man-made fibres	25% DC:20%
6215.90.00	- Of other textile materials	25% DC:20%
6216.00.00	GLOVES, MITTENS AND MITTS	2%
6217	OTHER MADE UP CLOTHING ACCESSORIES; PARTS OF GARMENTS OR OF CLOTHING ACCESSORIES, OTHER THAN THOSE OF 6212:
6217.10	- Accessories:
6217.10.10	---Goods, as follows: (a) adjustable shoulder straps of a kind used on female garments; (b) footwear; (c) collars and yokes for female garments	25% DC:20%
6217.10.90	---Other	2%
6217.90	- Parts:
6217.90.10	---For goods, as follows: (a) adjustable shoulder straps of a kind used on female garments; (b) footwear; (c) collars and yokes for female garments; (d) handkerchiefs; (e) ties, bow ties and cravats; (f) diving suits, wetsuits and similar articles	25% DC:20%
6217.90.20	---For clothing accessories, NSA	2%
6217.90.30	---For goods, as follows: (a) garments of nonwovens; (b) collars, cuffs and shirt fronts	40% DC:30%
6217.90.40	---For goods, as follows: (a) industrial overalls; (b) padded skiwear; (c) parkas; (d) waistcoats	50% DC:40%
6217.90.90	---Other	Sch.5

SCHEDULE 3––continued

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 6309.00.00.

3.- 6309.00.00 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 5701 to 5705 and tapestries of 5805.00.00;

(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-CHAPTER I
	OTHER MADE UP TEXTILE ARTICLES
6301	BLANKETS AND TRAVELLING RUGS:
6301.10.00	- Electric blankets	40% DC:35%
6301.20.00	- Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair	40% DC:35%
6301.30	- Blankets (other than electric blankets) and travelling rugs, of cotton:
6301.30.10	---Goods, wholly of cotton weighing 339 g/m2 or more	2%
6301.30.90	---Other	40% DC:35%
6301.40.00	- Blankets (other than electric blankets) and travelling rugs, of synthetic fibres	40% DC:35%
6301.90	- Other blankets and travelling rugs:
6301.90.10	---Goods, weighing 339 g/m2 or more, wholly of viscose fibre	2%
6301.90.90	---Other	40% DC:35%
6302	BED LINEN, TABLE LINEN, TOILET LINEN AND KITCHEN LINEN:

SCHEDULE 3—continued

6302.10.00	- Bed linen, knitted or crocheted	60%
		PNG:15% FI:15% DC:55%
6302.2	- Other bed linen, printed:
6302.21.00	- - Of cotton	Sch.5
6302.22.00	- - Of man-made fibres	Sch.5
6302.29.00	- - Of other textile materials	Sch.5
6302.3	- Other bed linen:
6302.31.00	- - Of cotton	Sch.5
6302.32.00	- - Of man-made fibres	Sch.5
6302.39.00	- - Of other textile materials	Sch.5
6302.40.00	- Table linen, knitted or crocheted	25%
		PNG:15% FI:15% DC:20%
6302.5	- Other table linen:
6302.51.00	- - Of cotton	25%
		DC:20%
6302.52.00	- - Of flax	25%
		DC:20%
6302.53.00	- - Of man-made fibres	25%
		DC:20%
6302.59.00	- - Of other textile materials	25%
		DC:20%
6302.60	- Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton:
6302.60.10	- - - Towels, not knitted or crocheted	Sch.5
6302.60.90	- - - Other	60%
		PNG:15% FI:15% DC:55%
6302.9	- Other:
6302.91	- - Of cotton:
6302.91.10	- - - Tea towels	2%
6302.91.20	- - - Towels, NSA, having an area of less than 1 550 cm2	Sch.5
6302.91.30	- - - Goods, NSA, as follows:	60%
	(a) facewashers; (b) towels	PNG:15% FI:15% DC:55%
6302.91.90	- - - Other	25%
		DC:20%
6302.92	- - Of flax:
6302.92.10	- - - Tea towels	2%
6302.92.90	- - - Other	25%
		DC:20%
6302.93.00	- - Of man-made fibres	25%
		DC:20%

SCHEDULE 3—continued

6302.99.00	- - Of other textile materials	25%
		DC:20%
6303	CURTAINS (INCLUDING DRAPES) AND INTERIOR BLINDS; CURTAIN OR BED VALANCES:
6303.1	- Knitted or crocheted:
6303.11	- - Of cotton:
6303.11.10	- - - Curtains	Sch.5
6303.11.90	- - - Other	25%
		PNG:15% FI:15% DC:20%
6303.12	- - Of synthetic fibres:
6303.12.10	- - - Curtains	Sch.5
6303.12.90	- - - Other	25%
		PNG:15% FI:15% DC:20%
6303.19	- - Of other textile materials:
6303.19.10	- - - Curtains	Sch.5
6303.19.90	- - - Other	25%
		PNG:15% FI:15% DC:20%
6303.9	- Other:
6303.91	- - Of cotton:
6303.91.10	- - - Goods, as follows:	Sch.5
	(a) bed valances (ruffles); (b) curtains
6303.91.90	- - - Other	25%
		DC:20%
6303.92	- - Of synthetic fibres:
6303.92.10	- - - Goods, as follows:	Sch.5
	(a) bed valances (ruffles); (b) curtains
6303.92.90	- - - Other	25%
		DC:20%
6303.99	- - Of other textile materials:
6303.99.10	- - - Goods, as follows:	Sch.5
	(a) bed valances (ruffles); (b) curtains
6303.99.90	- - - Other	25%
		DC:20%
6304	OTHER FURNISHING ARTICLES, EXCLUDING THOSE OF 9404:
6304.1	- Bedspreads:
6304.11.00	- - Knitted or crocheted	25%
		PNG:15% FI:15% DC:20%

SCHEDULE 3—continued

6304.19	- - Other:
6304.19.10	- - - Bedspreads, as follows:	15%
	(a) alhambra; (b) dimity; (c) grecian; (d) honeycomb; (e) marcella	DC:10%
6304.19.90	- - - Other	25%
		DC:20%
6304.9	- Other:
6304.91.00	- - Knitted or crocheted	25%
		PNG:15% FI:15% DC:20%
6304.92.00	- - Not knitted or crocheted, of cotton	25%
		DC:20%
6304.93.00	- - Not knitted or crocheted, of synthetic fibres	25%
		DC:20%
6304.99.00	- - Not knitted or crocheted, of other textile materials	25%
		DC:20%
6305	SACKS AND BAGS, OF A KIND USED FOR THE PACKING OF GOODS:
6305.10.00	- Of jute or of other textile bast fibres of 5303	Free
6305.20.00	- Of cotton	Free
6305.3	- Of man-made textile materials:
6305.31	- - Of polyethylene or polypropylene strip or the like:
6305.31.10	- - - Woolpacks	Free
6305.31.90	- - - Other	40%
		PNG:35% FI:35% DC:35%
6305.39	- - Other:
6305.39.10	- - - Woolpacks	Free
6305.39.90	- - - Other	40%
		PNG:35% FI:35% DC:35%
6305.90.00	- Of other textile materials	Free
6306	TARPAULINS, SAILS FOR BOATS, SAILBOARDS OR LANDCRAFT, AWNINGS, SUNBLINDS, TENTS AND CAMPING GOODS:
6306.1	- Tarpaulins, awnings and sunblinds:
6306.11.00	- - Of cotton	25%
		DC:Sch.5
6306.12.00	- - Of synthetic fibres	25%
		DC:Sch.5
6306.19.00	- - Of other textile materials	25%
		DC:Sch.5
6306.2	- Tents:

SCHEDULE 3—continued

6306.21.00	- - Of cotton	25%
		DC:Sch.5 CAN:17.5%
6306.22.00	- - Of synthetic fibres	25%
		DC:Sch.5 CAN:17.5%
6306.29.00	- - Of other textile materials	25%
		DC:Sch.5 CAN:17.5%
6306.3	- Sails:
6306.31.00	- - Of synthetic fibres	15%
6306.39.00	- - Of other textile materials	15%
6306.4	- Pneumatic mattresses:
6306.41.00	- - Of cotton	25%
		DC:Sch.5
6306.49.00	- - Of other textile materials	25%
		DC:Sch.5
6306.9	- Other:
6306.91.00	- - Of cotton	25%
		DC:Sch.5
6306.99.00	- - Of other textile materials	25%
		DC:Sch.5
6307	OTHER MADE UP ARTICLES, INCLUDING DRESS PATTERNS:
6307.10	- Floor-cloths, dish-cloths, dusters and similar cleaning cloths:
6307.10.10	- - - Knitted or crocheted	25%
		PNG:15% FI:15% DC:20% CAN:15%
6307.10.20	- - - Articles of felt	15%
		FI:15% DC:15% CAN:Free
6307.10.30	- - - Nonwovens	15%
		DC:5%
6307.10.90	- - - Other	25%
		DC:Sch.5
6307.20.00	- Life-jackets and life-belts	25%
		DC:Sch.5
6307.90	- Other:
6307.90.10	- - - Knitted or crocheted articles, as follows:	25%
	(a) consisting of textile materials combined with rubber threads;	FI:20% DC:20%
	(b) impregnated, coated, covered or laminated with rubber or made with textile thread impregnated, coated or covered with rubber
6307.90.2	- - - Knitted or crocheted articles, NSA:
6307.90.21	- - - Ornamental trimmings in the piece	15%

SCHEDULE 3—continued

6307.90.29	- - - - Other	25%
		PNG:15% FI:15% DC:20%
6307.90.30	- - - Articles of felt	15%
		FI:15% DC:10% CAN:5%
6307.90.4	- - - Nonwovens:
6307.90.41	- - - - Goods, as follows:	25%
	(a) correspondence cards;	DC:20%
	(b) envelopes;
	(c) lettercards;
	(d) writing blocks
6307.90.49	- - - - Other	15%
		DC:5%
6307.90.90	- - - Other	25% DC:Sch.5

	SUB-CHAPTER II SETS
6308	SETS CONSISTING OF WOVEN FABRIC AND YARN, WHETHER OR NOT WITH ACCESSORIES, FOR MAKING UP INTO RUGS, TAPESTRIES, EMBROIDERED TABLE CLOTHS OR SERVIETTES, OR SIMILAR TEXTILE ARTICLES, PUT UP IN PACKINGS FOR RETAIL SALE:
6308.00.10	- - - For making up into rugs or tapestries	Free
6308.00.90	- - - Other	25% DC:20%
	SUB-CHAPTER III
	WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
6309.00.00	WORN CLOTHING AND OTHER WORN ARTICLES	2%
6310	USED OR NEW RAGS, SCRAP TWINE, CORDAGE, ROPE AND CABLES AND WORN OUT ARTICLES OF TWINE, CORDAGE, ROPE OR CABLES, OF TEXTILE MATERIALS:
6310.10.00	- Sorted	2%
6310.90.00	- Other	2%

SCHEDULE 3—continued

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.

1.- This Chapter does not cover:

(a) Footwear without applied soles, of textile material (Chapter 61 or 62);

(b) Worn footwear of 6309.00.00;

(d) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (9021); or

(e) Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).

2 - For the purposes of 6406, “parts” does not include pegs, boot protectors, eyelets, boot hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of 9606.

3.- For the purposes of this Chapter, “rubber or plastics” includes any textile material visibly coated or covered externally with one or both of those materials.

4.- Subject to Note 3 to this Chapter:

(a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;

(b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

Subheading Note.

1.- For the purposes of 6402.11.00, 6402.19.00, 6403.11.00, 6403.19.00 and 6404.11.00, “sports footwear” applies only to:

(a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;

(b) skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes.

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:
6401.10.00	- Footwear incorporating a protective metal toe-cap	Sch.5

SCHEDULE 3—continued

6401.9	- Other footwear:
6401.91.00	- - Covering the knee	40%
6401.92	- - Covering the ankle but not covering the knee:	DC:30%
6401.92.10	- - - Footwear of a kind used solely or principally in conjunction with diving dress or wetsuits; ski boots and cross-country ski footwear	2%
6401.92.20	- - - Goloshes	40%
		DC:30%
6401.92.90	- - - Other	Sch.5
6401.99	- - Other:
6401.99.10	- - - Footwear of a kind used solely or principally in conjunction with diving dress or wetsuits; ski boots and cross-country ski footwear	2%
6401.99.20	- - - Goloshes	40%
		DC:30%
6401.99.90	- - - Other	Sch.5
6402	OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS:
6402.1	- Sports footwear:
6402.11.00	- - Ski-boots and cross-country ski footwear	2%
6402.19.00	- - Other	Sch.5
6402.20	- Footwear with upper straps or thongs assembled to the sole by means of plugs:
6402.20.10	- - - Having a value of less than $1.35/pair	40%
		PNG:10% FI:10% DC:30%
6402.20.90	- - - Other	Sch.5
6402.30.00	- Other footwear, incorporating a protective metal toe-cap	Sch.5
6402.9	- Other footwear:
6402.91	- - Covering the ankle:
6402.91.10	- - - Footwear of a kind used solely or principally in conjunction with diving dress or wetsuits	2%
6402.91.90	- - - Other	Sch.5
6402.99	- - Other:
6402.99.10	- - - Footwear of a kind used solely or principally in conjunction with diving dress or wetsuits	2%
6402.99.20	- - - Having a value of less than $1.35/pair, not being footwear:	40%
		PNG:10% FI:10% DC:30%
	(i) having a closed vamp (whether or not incorporating a peep toe); and (ii) that is held to the foot at the heel or ankle	PNG:10% FI:10% DC:30%
6402.99.90	- - - Other	Sch.5
6403	FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER:
6403.1	- Sports footwear:

SCHEDULE 3—continued

6403.11.00	- - Ski-boots and cross-country ski footwear	2%
6403.19.00	- - Other	Sch.5
6403.20	- Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe:
6403.20.10	- - - Having a value of less than $1.35/pair	40%
6403.20.90	- - - Other	DC:30% Sch.5
6403.30	- Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap:
6403.30.10	- - - Having a value of less than $1.35/pair, not being footwear:	40%
		PNG:10% FI:10% DC:30%
	(i) having a closed vamp (whether or not incorporating a peep toe); and (ii) that is held to the foot at the heel or ankle	PNG:10% FI:10% DC:30%
6403.30.90	- - - Other	Sch.5
6403.40.00	- Other footwear, incorporating a protective metal toe-cap	Sch.5
6403.5	- Other footwear with outer soles of leather:
6403.51.00	- - Covering the ankle	Sch.5
6403.59	- - Other:
6403.59.10	- - - Footwear, having a value of less than $1.35/pair, not being footwear:	40%
		PNG:10% FI:10% DC:30%
	(i) having a closed vamp (whether or not incorporating a peep toe); and (ii) that is held to the foot at the heel or ankle	PNG:10% FI:10% DC:30%
6403.59.90	- - - Other	Sch.5
6403.9	- Other footwear:
6403.91.00	- - Covering the ankle	Sch.5
6403.99	- - Other:
6403.99.10	- - - Footwear, having a value of less than $1.35/pair, not being footwear:	40%
		PNG:10% FI:10% DC:30%
	(i) having a closed vamp (whether or not incorporating a peep toe); and (ii) that is held to the foot at the heel or ankle	PNG:10% FI:10% DC:30%
6403.99.90	- - - Other	Sch.5
6404	FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF TEXTILE MATERIALS:
6404.1	- Footwear with outer soles of rubber or plastics:
6404.11.00	- - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like	Sch.5
6404.19	- - Other:
6404.19.10	- - - Footwear of a kind used solely or principally in conjunction with diving dress or wetsuits	2%
6404.19.20	- - - Footwear, NSA, having a value of less than $1.35/ pair, not being footwear:	40%
		PNG:10% FI:10% DC:30%
	(i) having a closed vamp (whether or not incorporating a peep toe); and (ii) that is held to the foot at the heel or ankle	PNG:10% FI:10% DC:30%

SCHEDULE 3—continued

6404.19.90	- - - Other	Sch.5
6404.20	- Footwear with outer soles of leather or composition leather:
6404.20.10	- - - Having a value of less than $1.35/pair, not being footwear:	40% PNG:10%
	(i) having a closed vamp (whether or not incorporating a peep toe); and	FI:10% DC:30%
	(ii) that is held to the foot at the heel or ankle
6404.20.90	- - - Other	Sch.5
6405	OTHER FOOTWEAR:
6405.10	- With uppers of leather or composition leather:
6405.10.10	- - - Footwear, having a value of less than $1.35/pair, not being footwear:	40% PNG:10%
	(i) having a closed vamp (whether or not incorporating a peep toe); and	FI:10% DC:30%
	(ii) that is held to the foot at the heel or ankle
6405.10.90	- - - Other	Sch.5
6405.20	- With uppers of textile materials:
6405.20.10	- - - Footwear, having a value of less than $1.35/pair, not being footwear:	40% PNG:10%
	(i) having a closed vamp (whether or not incorporating a peep toe); and	FI:10% DC:30%
	(ii) that is held to the foot at the heel or ankle
6405.20.90	- - - Other	Sch.5
6405.90	- Other:
6405.90.10	- - - Ski boots and cross-country ski-wear	2%
6405.90.20	- - - Footwear, NSA, having a value of less than $1.35/ pair, not being footwear:	40% PNG:10%
	(i) having a closed vamp (whether or not incorporating a peep toe); and	FI:10% DC:30%
	(ii) that is held to the foot at the heel or ankle
6405.90.90	- - - Other	Sch.5
6406	PARTS OF FOOTWEAR; REMOVABLE IN-SOLES, HEEL CUSHIONS AND SIMILAR ARTICLES; GAITERS, LEGGINGS AND SIMILAR ARTICLES, AND PARTS THEREOF:
6406.10.00	- Uppers and parts thereof, other than stiffeners	Sch.5
6406.20.00	- Outer soles and heels, of rubber or plastics	Sch.5
6406.9	- Other:
6406.91.00	- - Of wood	Sch.5
6406.99	- - Of other materials:
6406.99.10	- - - Gaiters, leggings and similar articles, and parts thereof	15%
		DC:5%
6406.99.20	- - - Removable in-soles, heel cushions and similar articles	25% FI:15% DC:15%
6406.99.9	- - - Other:

SCHEDULE 3—continued

6406.99.91

- - - - Parts, of metal

20%

6406.99.99

- - - - Other

FI:10%

DC:10%

Sch.5

Chapter 65

Headgear and parts thereof

Notes.

1.- This Chapter does not cover:

(a) Worn headgear of 6309.00.00;

(b) Asbestos headgear (6812); or

2.- 6502.00.00 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.

6501.00.00	HAT-FORMS, HAT BODIES AND HOODS OF FELT, NEITHER BLOCKED TO SHAPE NOR WITH MADE BRIMS; PLATEAUX AND MANCHONS (INCLUDING SLIT MANCHONS), OF FELT	25% DC:20%
6502.00.00	HAT-SHAPES, PLAITED OR MADE BY ASSEMBLING STRIPS OF ANY MATERIAL, NEITHER BLOCKED TO SHAPE, NOR WITH MADE BRIMS, NOR LINED, NOR TRIMMED	2%
6503.00.00	FELT HATS AND OTHER FELT HEADGEAR, MADE FROM THE HAT BODIES, HOODS OR PLATEAUX OF 6501.00.00, WHETHER OR NOT LINED OR TRIMMED	25% DC:20%
6504.00.00	HATS AND OTHER HEADGEAR, PLAITED OR MADE BY ASSEMBLING STRIPS OF ANY MATERIAL, WHETHER OR NOT LINED OR TRIMMED	2%
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:
6505.10.00	- Hair-nets	2%
6505.90	- Other:
6505.90.10	- - - Of nonwovens	40% DC:35%
6505.90.90	- - - Other	2%
6506	OTHER HEADGEAR, WHETHER OR NOT LINED OR TRIMMED:
6506.10.00	- Safety headgear	2%
6506.9	- Other:
6506.91	- - Of rubber or of plastics:
6506.91.10	- - - Of a kind used solely or principally with diving dress or wetsuits	25% DC:20%

SCHEDULE 3—continued

6506.91.90	- - - Other	2%
6506.92.00	- - Of furskin	2%
6506.99	- - Of other materials:
6506.99.10	- - - Of nonwovens, sheet paper or paperboard	40%
6506.99.90	- - - Other	DC:35% 2%
6507.00.00	HEAD-BANDS, LININGS, COVERS, HAT FOUNDATIONS, HAT FRAMES, PEAKS AND CHINSTRAPS, FOR HEADGEAR	2%

Chapter 66

Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof

Notes.

1.- This Chapter does not cover:

(a) Measure walking-sticks or the like (9017);

(b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or

2.- 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 6601 or 6602.00.00 are to be classified separately and are not to be treated as forming part of those articles.

6601	UMBRELLAS AND SUN UMBRELLAS (INCLUDING WALKING-STICK UMBRELLAS, GARDEN UMBRELLAS AND SIMILAR UMBRELLAS):
6601.10.00	- Garden or similar umbrellas	30%
6601.9	- Other:	DC:20%
6601.91.00	- - Having a telescopic shaft	30%
		DC:25%
6601.99.00	- - Other	30%
		DC:25%
6602.00.00	WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND THE LIKE	2%
6603	PARTS, TRIMMINGS AND ACCESSORIES OF ARTICLES OF 6601 OR 6602.00.00:
6603.10.00	- Handles and knobs	30%
		DC:25%
6603.20.00	- Umbrella frames, including frames mounted on shafts (sticks)	30% DC:25%
6603.90.00	- Other	30% DC:25%

SCHEDULE 3—continued

Chapter 67

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

Notes.

1.- This Chapter does not cover:

(a) Straining cloth of human hair (5911);

(b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);

(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.- 6701 does not cover:

(a) Articles in which feathers or down constitute only filling or padding (for example, bedding of 9404);

(b) Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or

3.- 6702 does not cover:

(a) Articles of glass (Chapter 70); or

(b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.

6701.00.00	SKINS AND OTHER PARTS OF BIRDS WITH THEIR FEATHERS OR DOWN, FEATHERS, PARTS OF FEATHERS, DOWN AND ARTICLES THEREOF (OTHER THAN GOODS OF 0505 AND WORKED QUILLS AND SCAPES)	2%
6702	ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL FLOWERS, FOLIAGE OR FRUIT:
6702.10.00	- Of plastics	Free
6702.90.00	- Of other materials	Free
6703.00.00	HUMAN HAIR, DRESSED, THINNED, BLEACHED OR OTHERWISE WORKED; WOOL OR OTHER ANIMAL HAIR OR OTHER TEXTILE MATERIALS, PREPARED FOR USE IN MAKING WIGS OR THE LIKE	2%
6704	WIGS, FALSE BEARDS, EYEBROWS AND EYELASHES, SWITCHES AND THE LIKE, OF HUMAN OR ANIMAL HAIR OR OF TEXTILE MATERIALS; ARTICLES OF HUMAN HAIR NOT ELSEWHERE SPECIFIED OR INCLUDED:
6704.1	- Of synthetic textile materials:
6704.11.00	- - Complete wigs	2%
6704.19.00	- - Other	2%
6704.20.00	- Of human hair	2%
6704.90.00	- Of other materials	2%

SCHEDULE 3—continued

Section XIII

Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware

Chapter 68

Articles of stone, plaster, cement, asbestos, mica or similar materials

Notes.

1.- This Chapter does not cover:

(a) Goods of Chapter 25;

(b) Coated, impregnated or covered paper of 4810 or 4811 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper);

(c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric);

(d) Articles of Chapter 71;

(e) Tools or parts of tools, of Chapter 82;

(f)Lithographic stones of 8442;

(g) Electrical insulators (8546) or fittings of insulating material of 8547;

(h) Dental burrs (9018);

(ij) Articles of Chapter 91 (for example, clocks and clock cases);

(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

(l) Articles of Chapter 95 (for example, toys, games and sports requisites);

(m) Articles of 9602, if made of materials specified in Note 2 (b) to Chapter 96, or of 9606 (for example, buttons), 9609 (for example, slate pencils) or 9610.00.00 (for example, drawing slates); or

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

2.- In 6802 “worked monumental or building stone” applies not only to the varieties of stone referred to in 2515 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.

6801.00.00

SETTS, CURBSTONES AND FLAGSTONES, OF NATURAL STONE (EXCEPT SLATE)

15%

DC:10%

6802

WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF 6801.00.00; MOSAIC CUBES AND THE LIKE, OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS AND POWDER, OF NATURAL STONE (INCLUDING SLATE):

6802.10.00

- Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder

15%

DC:10%

SCHEDULE 3—continued

6802.2	- Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface:
6802.21.00	- - Marble, travertine and alabaster	15%
		DC:10%
6802.22.00	- - Other calcareous stone	15%
		DC:10%
6802.23.00	- - Granite	15%
		DC:10%
6802.29.00	- - Other stone	15% DC:10%
6802.9	- Other:
6802.91.00	- - Marble, travertine and alabaster	15% DC:10%
6802.92.00	- - Other calcareous stone	15% DC:10%
6802.93.00	- - Granite	15% DC:10%
6802.99.00	- - Other stone	15% DC:10%
6803.00.00	WORKED SLATE AND ARTICLES OF SLATE OR OF AGGLOMERATED SLATE	15% DC:10%
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 pulping	15%
		DC:10%
6804.2	- Other millstones, grindstones, grinding wheels and the like:
6804.21.00	- - Of agglomerated synthetic or natural diamond	15% DC:10%
6804.22.00	- - Of other agglomerated abrasives or of ceramics	15% DC:10%
6804.23.00	- - Of natural stone	15% DC:10%
6804.30.00	- Hand sharpening or polishing stones	15% DC: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:
6805.10.00	- On a base of woven textile fabric only	15% DC:10%
6805.20.00	- On a base of paper or paperboard only	15% DC:10%

SCHEDULE 3—continued

6805.30.00	- On a base of other materials	15% DC: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:
6806.10.00	- Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls	15% DC:10%
6806.20.00	- Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof)	15% DC:10%
6806.90.00	- Other	15% DC:10%
6807	ARTICLES OF ASPHALT OF OF SIMILAR MATERIAL (FOR EXAMPLE, PETROLEUM BITUMEN OR COAL TAR PITCH):
6807.10.00	- In rolls	15% DC:10%
6807.90.00	- Other	15% DC:10%
6808.00.00	PANELS, BOARDS, TILES, BLOCKS AND SIMILAR 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	15% DC:10%
6809	ARTICLES OF PLASTER OR OF COMPOSITIONS BASED ON PLASTER:
6809.1	- Boards, sheets, panels, tiles and similar articles, not ornamented:
6809.11.00	- - Faced or reinforced with paper or paperboard only	15% DC:10%
6809.19.00	- - Other	15% DC:10%
6809.90.00	- Other articles	15% DC:10%
6810	ARTICLES OF CEMENT, OF CONCRETE OR OF ARTIFICIAL STONE, WHETHER OR NOT REINFORCED:
6810.1	- Tiles, flagstones, bricks and similar articles:
6810.11.00	- - Building blocks and bricks	10% DC:5%
6810.19.00	- - Other	10% DC:5%
6810.20.00	- Pipes	10% DC:5%

SCHEDULE 3—continued

6810.9	- Other articles:
6810.91.00	- - Prefabricated structural components for building or civil engineering	10% DC:5%
6810.99.00	- - Other	10% DC:5%
6811	ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE FIBRE-CEMENT OR THE LIKE:
6811.10.00	- Corrugated sheets	15% DC:10%
6811.20.00	- Other sheets, panels, tiles and similar articles	15% DC:10%
6811.30.00	- Tubes, pipes and tube or pipe fittings	15% DC:10%
6811.90.00	- Other articles	15% DC: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 6811 OR 6813:
6812.10.00	- Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate	2%
6812.20.00	- Yarn and thread	2%
6812.30.00	- Cords and string, whether or not plaited	15% DC:10%
6812.40.00	- Woven or knitted fabric	15% DC:10%
6812.50.00	- Clothing, clothing accessories, footwear and headgear	15% DC:10%
6812.60.00	- Paper, millboard and felt	2%
6812.70.00	- Compressed asbestos fibre jointing, in sheets or rolls	15% DC:10%
6812.90.00	- Other	10% DC:5%
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:
6813.10.00	- Brake linings and pads	25% DC:20% CAN:17.5%
6813.90.00	- Other	25% DC:20% CAN:17.5%

SCHEDULE 3—continued

6814	WORKED MICA AND ARTICLES OF MICA, INCLUDING AGGLOMERATED OR RECONSTITUTED MICA, WHETHER OR NOT ON A SUPPORT OF PAPER, PAPERBOARD OR OTHER MATERIALS:
6814.10.00	- Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support	15% DC:10%
6814.90.00	- Other	15% DC:10%
6815	ARTICLES OF STONE OR OF OTHER MINERAL SUBSTANCES (INCLUDING ARTICLES OF PEAT), NOT ELSEWHERE SPECIFIED OR INCLUDED:
6815.10.00	- Non-electrical articles of graphite or other carbon	15% DC:10%
6815.20.00	- Articles of peat	2%
6815.9	- Other articles:
6815.91.00	- - Containing magnesite, dolomite or chromite	15% DC:10%
6815.99.00	- - Other	15% DC:10%

Chapter 69

Ceramic products

Notes.

1.- This Chapter applies only to ceramic products which have been fired after shaping. 6904 to 6914 apply only to such products other than those classifiable in 6901.00.00 to 6903.

2.- This Chapter does not cover:

(a) Products of 2844;

(b) Articles of Chapter 71 (for example, imitation jewellery);

(d) Articles of Chapter 82;

(e) Electrical insulators (8546) or fittings of insulating material of 8547;

(f) Artificial teeth (9021);

(g) Articles of Chapter 91 (for example, clocks and clock cases);

(h) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

(ij) Articles of Chapter 95 (for example, toys, games and sports requisites);

(k) Articles of 9606 (for example, buttons) or of 9614 (for example, smoking pipes); or

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

SCHEDULE 3—continued

SUB-CHAPTER I

GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS

6901.00.00	BRICKS, BLOCKS, TILES AND OTHER CERAMIC GOODS OF SILICEOUS FOSSIL MEALS (FOR EXAMPLE, KIESELGUHR, TRIPOLITE OR DIATOMITE) OR OF SIMILAR SILICEOUS EARTHS	15% DC:10%
6902	REFRACTORY BRICKS, BLOCKS, TILES AND SIMILAR REFRACTORY CERAMIC CONSTRUCTIONAL GOODS, OTHER THAN THOSE OF SILICEOUS FOSSIL MEALS OR SIMILAR SILICEOUS EARTHS:
6902.10.00	- Containing by weight, singly or together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3	15% DC:10%
6902.20.00	- Containing by weight more than 50% of alumina (Al2O3), of silica (SiO2) or of a mixture or compound of these products	15% DC:10%
6902.90.00	- Other	15% DC:10%
6903	OTHER REFRACTORY CERAMIC GOODS (FOR EXAMPLE, RETORTS, CRUCIBLES, MUFFLES, NOZZLES, PLUGS, SUPPORTS, CUPELS, TUBES, PIPES, SHEATHS AND RODS), OTHER THAN THOSE OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS:
6903.10.00	- Containing by weight more than 50% of graphite or other forms of carbon or of a mixture of these products	15% DC:10%
6903.20.00 6903.90.00	- Containing by weight more than 50% of alumina (A12O3) or of a mixture or compound of alumina and of silica (SiO2) - Other	15% DC:10% 15% DC:10%

SUB-CHAPTER II

OTHER CERAMIC PRODUCTS

6904	CERAMIC BUILDING BRICKS, FLOORING BLOCKS, SUPPORT OR FILLER TILES AND THE LIKE:
6904.10.00	- Building bricks	2%
6904.90.00	- Other	2%
6905	ROOFING TILES, CHIMNEY-POTS, COWLS, CHIMNEY LINERS, ARCHITECTURAL ORNAMENTS AND OTHER CERAMIC CONSTRUCTIONAL GOODS:
6905.10.00	- Roofing tiles	10% DC:5%

SCHEDULE 3—continued

6905.90.00	- Other	10% DC:5%
6906.00.00	CERAMIC PIPES, CONDUITS, GUTTERING AND PIPE FITTINGS	10% DC:5%
6907	UNGLAZED CERAMIC FLAGS AND PAVING, HEARTH OR WALL TILES; UNGLAZED CERAMIC MOSAIC CUBES AND THE LIKE, WHETHER OR NOT ON A BACKING:
6907.10.00	- Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm	2%
6907.90.00	- Other	15% DC:10%
6908	GLAZED CERAMIC FLAGS AND PAVING, HEARTH OR WALL TILES; GLAZED CERAMIC MOSAIC CUBES AND THE LIKE, WHETHER OR NOT ON A BACKING:
6908.10.00	- Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm	2%
6908.90.00	- Other	15% DC:10%
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:
6909.1	- Ceramic wares for laboratory, chemical or other technical uses:
6909.11.00	- - Of porcelain or china	10% DC:5%
6909.19.00	- - Other	10% DC:5%
6909.90.00	- Other	10% DC:5%
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	20% DC:15%
6910.90.00	- Other	20% DC:15%
6911	TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OF PORCELAIN OR CHINA:
6911.10.00	- Tableware and kitchenware	20% DC:15%

SCHEDULE 3—continued

6911.90.00	- Other	20%
		DC:15%
6912.00.00	CERAMIC TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OTHER THAN OF PORCELAIN OR CHINA	20% DC(except RKOR and TAIW): 15%
	From 1 July 1988	20%
		DC:15%
6913	STATUETTES AND OTHER ORNAMENTAL CERAMIC ARTICLES:
6913.10.00	- Of porcelain or china	15%
		DC:10%
6913.90.00	- Other	15%
		DC:10%
6914	OTHER CERAMIC ARTICLES:
6914.10.00	- Of porcelain or china	15%
		DC:10%
6914.90.00	- Other	15%
		DC:10%

Chapter 70

Glass and glassware

Notes.

1.- This Chapter does not cover:

(a) Goods of 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);

(d) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;

(e) Lamps or lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of 9405;

(f) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or

(g) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.

2 - For the purposes of 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) “absorbent or 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.

3.- The products referred to in 7006.00.00 remain classified in that heading whether or not they have the character of articles.

SCHEDULE 3—continued

4.- For the purposes of 7019, “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 6806.

5.- Throughout this Schedule, “glass” includes fused quartz and other fused silica.

Subheading Note.

1.- For the purposes of 7013.21.00, 7013.31.00 and 7013.91.00, “lead crystal” means only glass having a minimum lead monoxide (PbO) content by weight of 24%.

7001.00.00	CULLET AND OTHER WASTE AND SCRAP OF GLASS; GLASS IN THE MASS	2%
7002	GLASS IN BALLS (OTHER THAN MICROSPHERES OF 7018), RODS OR TUBES, UNWORKED:
7002.10.00	- Balls	2%
7002.20.00	- Rods	2%
7002.3	- Tubes:
7002.31.00	- - Of fused quartz or other fused silica	2%
7002.32.00	- - Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0°C to 300°C	15% DC:10%
7002.39.00	- - Other	15%
		DC:10%
7003	CAST GLASS AND ROLLED GLASS, IN SHEETS OR PROFILES, WHETHER OR NOT HAVING AN ABSORBENT OR REFLECTING LAYER, BUT NOT OTHERWISE WORKED:
7003.1	- Non-wired sheets:
7003.11.00	- - Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent or reflecting layer	15% DC:10%
7003.19.00	- - Other	15%
		DC:10%
7003.20.00	- Wired sheets	15%
		DC:10%
7003.30.00	- Profiles	15%
		DC:10%
7004	DRAWN GLASS AND BLOWN GLASS, IN SHEETS, WHETHER OR NOT HAVING AN ABSORBENT OR REFLECTING LAYER, BUT NOT OTHERWISE WORKED:
7004.10.00	- Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent or reflecting layer	15% DC:10%
7004.90.00	- Other glass	15%
		DC:10%
7005	FLOAT GLASS AND SURFACE GROUND OR POLISHED GLASS, IN SHEETS, WHETHER OR NOT HAVING AN ABSORBENT OR REFLECTING LAYER, BUT NOT OTHERWISE WORKED:

SCHEDULE 3—continued

7005.10.00	- Non-wired glass, having an absorbent or reflecting layer	15%
		DC:10%
7005.2	- Other non-wired glass:
7005.21.00	- - Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground	15% DC:10%
7005.29.00	- - Other	15%
		DC:10%
7005.30.00	- Wired glass	Free
7006.00.00	GLASS OF 7003, 7004 OR 7005, BENT, EDGE-WORKED, ENGRAVED, DRILLED, ENAMELLED OR OTHERWISE WORKED, BUT NOT FRAMED OR FITTED WITH OTHER MATERIALS	15% DC:10%
7007	SAFETY GLASS, CONSISTING OF TOUGHENED (TEMPERED) OR LAMINATED GLASS:
7007.1	- Toughened (tempered) safety glass:
7007.11	- - Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels:
7007.11.10	- - - For motor vehicles	25%
		NZ:10% FI:20% DC:20% CAN:17.5%
7007.11.90	- - - Other	15%
		DC:10%
7007.19.00	- - Other	15%
		DC:10%
7007.2	- Laminated safety glass:
7007.21	- - Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels:
7007.21.10	- - - For motor vehicles	25%
		NZ:10% FI:20% DC:20% CAN:17.5%
7007.21.90	- - - Other	15%
		DC:10%
7007.29.00	- - Other	15%
		DC:10%
7008.00.00	MULTIPLE-WALLED INSULATING UNITS OF GLASS	15% DC:10%
7009	GLASS MIRRORS, WHETHER OR NOT FRAMED, INCLUDING REAR-VIEW MIRRORS:
7009.10	- Rear-view mirrors for vehicles:
7009.10.10	- - - Of a kind used on vehicles of 8702, 8703 or 8704	25%
		NZ:10% FI:20% DC:20% CAN:17.5%
7009.10.90	- - - Other	10%
		DC:5%

SCHEDULE 3—continued

7009.9	- Other:
7009.91.00	- - Unframed	10%
		DC:5%
7009.92.00	- - Framed	10%
		DC:5%
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	25%
		DC:20%
7010.90.00	- Other	15%
		DC:10%
7011	GLASS ENVELOPES (INCLUDING BULBS AND TUBES), OPEN, AND GLASS PARTS THEREOF, WITHOUT FITTINGS, FOR ELECTRIC LAMPS, CATHODE-RAY TUBES OR THE LIKE:
7011.10.00	- For electric lighting	15%
		DC:10%
7011.20.00	- For cathode-ray tubes	15%
		DC:10%
7011.90.00	- Other	15%
		DC:10%
7012.00.00	GLASS INNERS FOR VACUUM FLASKS OR FOR OTHER VACUUM VESSELS	2%
7013	GLASSWARE OF A KIND USED FOR TABLE, KITCHEN, TOILET, OFFICE, INDOOR DECORATION OR SIMILAR PURPOSES (OTHER THAN THAT OF 7010 OR 7018):
7013.10.00	- Of glass-ceramics	15%
		DC:10%
7013.2	- Drinking glasses other than of glass-ceramics:
7013.21.00	- - Of lead crystal	2%
7013.29.00	- - Other	15%
		DC:10%
7013.3	- Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass-ceramics:
7013.31.00	- - Of lead crystal	2%
7013.32.00	- - Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0°C to 300°C	30% DC:25%
7013.39.00	- - Other	15%
		DC:10%
7013.9	- Other glassware:
7013.91.00	- - Of lead crystal	2%
7013.99.00	- - Other	10%
		DC:5%

SCHEDULE 3—continued

7014	SIGNALLING GLASSWARE AND OPTICAL ELEMENTS OF GLASS (OTHER THAN THOSE OF 7015), NOT OPTICALLY WORKED:
7014.00.10	- - - Silvered glass reflectors of a kind used in traffic control signal lights	35% DC:30%
7014.00.20	- - - Reflectors and refractors for lighting purposes of a kind used with:	25% FI:20%
	(a) vehicles of 8701.20.00, 8702, 8703, 8704 or 8705; (b) trailers for articulated vehicles of 8716	DC:20%
7014.00.90	- - - Other	2%
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 GLASS SPHERES AND THEIR SEGMENTS, FOR THE MANUFACTURE OF SUCH GLASSES:
7015.10.00	- Glasses for corrective spectacles	2%
7015.90.00	- Other	25%
		DC:20%
7016	PAVING BLOCKS, SLABS, BRICKS, SQUARES, TILES AND OTHER ARTICLES OF PRESSED OR MOULDED GLASS, WHETHER OR NOT WIRED, OF A KIND USED FOR BUILDING OR CONSTRUCTION PURPOSES; GLASS CUBES AND OTHER GLASS SMALLWARES, WHETHER OR NOT ON A BACKING, FOR MOSAICS OR SIMILAR DECORATIVE PURPOSES; LEADED LIGHTS AND THE LIKE; MULTICELLULAR OR FOAM GLASS IN BLOCKS, PANELS, PLATES, SHELLS OR SIMILAR FORMS:
7016.10.00	- Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes	2%
7016.90.00	- Other	2%
7017	LABORATORY, HYGIENIC OR PHARMACEUTICAL GLASSWARE, WHETHER OR NOT GRADUATED OR CALIBRATED:
7017.10.00	- Of fused quartz or other fused silica	25%
		DC:20%
7017.20.00	- Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0°C to 300°C	25% DC:20%
7017.90.00	- Other	25%
		DC:20%
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:

SCHEDULE 3—continued

7018.10.00	- Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares	Free
7018.20.00	- Glass microspheres not exceeding 1 mm in diameter	15%
		DC:10%
7018.90.00	- Other	2%
7019	GLASS FIBRES (INCLUDING GLASS WOOL) AND ARTICLES THEREOF (FOR EXAMPLE, YARN, WOVEN FABRICS):
7019.10.00	- Slivers, rovings, yarn and chopped strands	30%
		DC:25%
7019.20.00	- Woven fabrics, including narrow fabrics	25%
		DC:20%
7019.3	- Thin sheets (voiles), webs, mats, mattresses, boards and similar nonwoven products:
7019.31.00	- - Mats	30%
		DC:25%
7019.32.00	- - Thin sheets (voiles)	30%
		DC:25%
7019.39.00	- - Other	20%
		DC:15%
7019.90.00	- Other	20%
		DC:15%
7020	OTHER ARTICLES OF GLASS:
7020.00.10	- - - Optical fibre preforms, being goods of a kind used in the manufacture of optical fibres	20% DC:15%
7020.00.90	- - - Other	2%

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 or semi-precious stones (natural, synthetic or reconstructed), or

(b) Of precious metal or of metal clad with precious metal,

are to be classified in this Chapter.

2.- (a) 7113, 7114 and 7115 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) 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).

SCHEDULE 3—continued

3.- This Chapter does not cover:

(a) Amalgams of precious metal, or colloidal precious metal (2843);

(b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30;

(d) Handbags or other articles of 4202 or articles of 4203;

(e) Articles of 4303 or 4304;

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

(g) Footwear, headgear or other articles of Chapter 64 or 65;

(h) Umbrellas, walking-sticks or other articles of Chapter 66;

(ij) Abrasive goods of 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 (8522);

(k) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);

(l) Arms or parts thereof (Chapter 93);

(m) Articles covered by Note 2 to Chapter 95;

(n) Articles of Chapter 96 other than those of 9601 to 9606 or 9615; or

(o) Original sculptures or statuary (9703), collectors’ pieces (9705) or antiques of an age exceeding one hundred years (9706.00.00), other than natural or cultured pearls or precious or semi-precious stones.

4.- (a) “Precious metal” means silver, gold and platinum.

(b) “Platinum” means platinum, iridium, osmium, palladium, rhodium and ruthenium.

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:

(a) An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;

(b) An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by weight, of platinum, is to be treated as an alloy of gold;

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 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 “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, “metal clad with precious metal” also covers base metal inlaid with precious metal.

SCHEDULE 3—continued

8 - For the purposes of 7113, “articles of jewellery” means:

(a) Any small objects of personal adornment (gem-set or not) (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 (such as cigarette cases, powder boxes, chain purses, cachou boxes).

9.- For the purposes of 7114, “articles of goldsmiths’ or silversmiths’ wares” includes such articles as ornaments, tableware, toilet-ware, smokers’ requisites and other articles of household, office or religious use.

10.- For the purposes of 7117, “imitation jewellery” means articles of jewellery within the meaning of paragraph (a) of Note 8 above (but not including buttons or other articles of 9606, or dress-combs, hair-slides or the like, and hairpins, of 9615), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.

Subheading Notes.

1.- For the purposes of 7106.10.00, 7108.11.00, 7110.11.00, 7110.21.00, 7110.31.00 and 7110.41.00, “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 7110.11.00 and 7110.19.00, “platinum” does not include iridium, osmium, palladium, rhodium or ruthenium.

3.- For the classification of alloys in the subheadings of 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.

SUB-CHAPTER 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; UNGRADED PEARLS, NATURAL OR CULTURED, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT:
7101.10.00	- Natural pearls	2%
7101.2	- Cultured pearls:
7101.21.00	- - Unworked	2%
7101.22.00	- - Worked	2%
7102	DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET:
7102.10.00	- Unsorted	Free
7102.2	- Industrial:
7102.21.00	- - Unworked or simply sawn, cleaved or bruted	Free
7102.29.00	- - Other	2%
7102.3	- Non-industrial:
7102.31.00	- - Unworked or simply sawn, cleaved or bruted	Free
7102.39.00	- - Other	2%

SCHEDULE 3—continued

7103	PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT:
7103.10.00	- Unworked or simply sawn or roughly shaped	Free
7103.9	- Otherwise worked:
7103.91.00	- - Rubies, sapphires and emeralds	Free
7103.99.00	- - Other	Free
7104	SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT:
7104.10.00	- Piezo-electric quartz	Free
7104.20.00	- Other, unworked or simply sawn or roughly shaped	Free
7104.90.00	- Other	Free
7105	DUST AND POWDER OF NATURAL OR SYNTHETIC PRECIOUS OR SEMI-PRECIOUS STONES:
7105.10.00	- Of diamonds	2%
7105.90.00	- Other	2%

SUB-CHAPTER 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	2%
7106.9	- Other:
7106.91.00	- - Unwrought	2%
7106.92.00	- - Semi-manufactured	2%
7107.00.00	BASE METALS CLAD WITH SILVER, NOT FURTHER WORKED THAN SEMI-MANUFACTURED	2%
7108	GOLD (INCLUDING GOLD PLATED WITH PLATINUM) UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM:
7108.1	- Non-monetary:
7108.11.00	- - Powder	Free
7108.12.00	- - Other unwrought forms	Free
7108.13.00	- - Other semi-manufactured forms	Free

SCHEDULE 3—continued

7108.20.00	- Monetary	Free
7109.00.00	BASE METALS OR SILVER, CLAD WITH GOLD, NOT FURTHER WORKED THAN SEMI-MANUFACTURED	2%
7110	PLATINUM, UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM:
7110.1	- Platinum:
7110.11.00	- - Unwrought or in powder form	2%
7110.19.00	- - Other	2%
7110.2	- Palladium:
7110.21.00	- - Unwrought or in powder form	2%
7110.29.00	- - Other	2%
7110.3	- Rhodium:
7110.31.00	- - Unwrought or in powder form	2%
7110.39.00	- - Other	2%
7110.4	- Iridium, osmium and ruthenium:
7110.41.00	- - Unwrought or in powder form	2%
7110.49.00	- - Other	2%
7111.00.00	BASE METALS, SILVER OR GOLD, CLAD WITH PLATINUM, NOT FURTHER WORKED THAN SEMI-MANUFACTURED	2%
7112	WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL:
7112.10.00	- Of gold, including metal clad with gold but excluding sweepings containing other precious metals	2%
7112.20.00	- Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals	2%
7112.90.00	- Other	2%

SUB-CHAPTER 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:
7113.1	- Of precious metal whether or not plated or clad with precious metal:
7113.11.00	- - Of silver, whether or not plated or clad with other precious metal	25% DC:20%
		CAN:15%
7113.19.00	- - Of other precious metal, whether or not plated or clad with precious metal	25% DC:20%
		CAN:15%
7113.20.00	- Of base metal clad with precious metal	25%
		DC:20% CAN:15%

SCHEDULE 3—continued

7114	ARTICLES OF GOLDSMITHS’ OR SILVERSMITHS’ WARES AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL:
7114.1	- Of precious metal whether or not plated or clad with precious metal:
7114.11.00	- - Of silver, whether or not plated or clad with other precious metal	25% DC:20%
7114.19.00	- - Of other precious metal, whether or not plated or clad with precious metal	25% DC:20%
7114.20.00	- Of base metal clad with precious metal	25%
		DC:20%
7115	OTHER ARTICLES OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL:
7115.10.00	- Catalysts in the form of wire cloth or grill, of platinum	2%
7115.90.00	- Other	5%
7116	ARTICLES OF NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES (NATURAL, SYNTHETIC OR RECONSTRUCTED):
7116.10.00	- Of natural or cultured pearls	25%
		DC:20%
7116.20.00	- Of precious or semi-precious stones (natural, synthetic or reconstructed)	25% DC:20%
7117	IMITATION JEWELLERY:
7117.1	- Of base metal, whether or not plated with precious metal:
7117.11.00	- - Cuff-links and studs	20%
		DC:15%
7117.19.00	- - Other	25%
		DC:20%
7117.90.00	- Other	25%
		DC:20%
7118	COIN:
7118.10.00	- Coin (other than gold coin), not being legal tender	2%
7118.90.00	- Other	2%

Section XV

Base metals and articles of base metal

Notes.

1.- This Section does not cover:

(a) Prepared paints, inks or other products with a basis of metallic flakes or powder (3207 to 3210.00.00, 3212, 3213 or 3215);

(b) Ferro-cerium or other pyrophoric alloys (3606);

(d) Umbrella frames or other articles of 6603;

(e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);

SCHEDULE 3—continued

(f) Articles of Section XVI (machinery, mechanical appliances and electrical goods);

(g) Assembled railway or tramway track (8608.00.00) 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 (9306) or other articles of Section XIX (arms and ammunition);

(k) Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings);

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

(m) Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles); or

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

2 - Throughout this Schedule, “parts of general use” means:

(a) Articles of 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal;

(b) Springs and leaves for springs, of base metal, other than clock or watch springs (9114); and

In Chapters 73 to 76 and 78 to 82 (but not in 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.- 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 “alloys” includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.

4.- Unless the context otherwise requires, any reference in this Schedule to a base metal includes a reference to alloys which, by virtue of Note 3 above, are to be classified as alloys of that metal.

5.- 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 Interpretation 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 3, it is classified; and

SCHEDULE 3—continued

6.- In this Section, the following have the meanings hereby assigned to them:

(a) Waste and scrap

Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.

(b) Powders

Products of which 90% or more by weight passes through a sieve having a mesh aparture of 1 mm.

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 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.

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 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.

SCHEDULE 3—continued

(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 aluminium

- 0.0008% or more of boron

- 0.3% or more of chromium

- 0.3% or more of cobalt

- 0.4% or more of copper

- 0.4% or more of lead

- 1.65% or more of manganese

- 0.08% or more of molybdenum

- 0.3% or more of nickel

- 0.06% or more of niobium

- 0.6% or more of silicon

- 0.05% or more of titanium

- 0.3% or more of tungsten (wolfram)

-0.1% or more of vanadium

- 0.05% or more of zirconium

-0.1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.

(g) Remelting scrap ingots of iron or steel

Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.

(h) Granules

Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a mesh aperture of 5 mm.

(ij) Semi-finished products

Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and

Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.

These products are not presented in coils.

(k) Flat-rolled products

Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of:

- coils of successively superimposed layers, or

- straight lengths, which if of a thickness less than 4.75 mm are of a width measuring at least ten times the thickness or if of a thickness of 4.75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness.

SCHEDULE 3—continued

Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings.

Flat-rolled products of a shape other than rectangular or square, of any size are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.

(l) Bars and rods, hot-rolled, in irregularly wound coils

Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons. These products may have identations, 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. These products may:

-have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods);

- be twisted after rolling.

(n) Angles, shapes and sections

Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire.

Chapter 72 does not include products of 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 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.

Subheading Notes.

1.- In this Chapter the following have the meanings hereby assigned to them:

(a) Alloy pig iron

Pig iron containing, by weight, separately or together:

- more than 0.2% of chromium

- more than 0.3% of copper

- more than 0.3% of nickel

SCHEDULE 3—continued

-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.

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:

- 0.35% or more but not more than 0.7% of carbon,

- 0.5% or more but not more than 1.2% of manganese, and

- 0.6% or more but not more than 2.3% of silicon, but not containing any other element in a proportion than would give the steel the characteristics of another alloy steel.

2.- For the classification of ferro-alloys in the subheadings of 7202 the following should be observed:

A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered respectively as ternary or quarternary if two or three alloy elements exceed the minimum percentage.

For the application of this note the unspecified “other elements” referred to in Chapter Note 1 (c) must each exceed 10% by weight.

Additional Note.

1. -Throughout this Schedule “high alloy steel” means alloy steels containing by weight one or more of the following elements in the proportion shown:

- 2% or more of manganese

- 2% or more of silicon

- 0.5% or more of nickel

- 1% or more of chromium

- 0.1% or more of molybdenum

- 0.1% or more of vanadium

SCHEDULE 3—continued

- 0.3% or more of tungsten

- 0.3% or more of cobalt

- 0.4% or more copper

-0.1% or more of any other alloy element not being lead, phosphorus, sulphur, aluminium or carbon.

SUB-CHAPTER 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% or less of phosphorus	5%
7201.20.00	- Non-alloy pig iron containing by weight more than 0.5% of phosphorus	5%
7201.30.00	- Alloy pig iron	5%
7201.40.00	- Spiegeleisen	5%
7202	FERRO-ALLOYS:
7202.1	- Ferro-manganese:
7202.11.00	- - Containing by weight more than 2% of carbon	2%
7202.19.00	- - Other	2%
7202.2	- Ferro-silicon:
7202.21.00	- - Containing by weight more than 55% of silicon	Free
7202.29.00	- - Other	Free
7202.30.00	- Ferro-silico-manganese	Free
7202.4	- Ferro-chromium:
7202.41.00	- - Containing by weight more than 4% of carbon	Free
7202.49.00	- - Other	Free
7202.50.00	- Ferro-silico-chromium	Free
7202.60.00	- Ferro-nickel	Free
7202.70.00	- Ferro-molybdenum	Free
7202.80.00	- Ferro-tungsten and ferro-silico-tungsten	Free
7202.9	- Other:
7202.91.00	- - Ferro-titanium and ferro-silico-titanium	Free
7202.92.00	- - Ferro-vanadium	Free
7202.93.00	- - Ferro-niobium	Free
7202.99.00	- - Other	Free
7203	FERROUS PRODUCTS OBTAINED BY DIRECT REDUCTION OF IRON ORE AND OTHER SPONGY FERROUS PRODUCTS, IN LUMPS, PELLETS OR SIMILAR FORMS; IRON HAVING A MINIMUM PURITY BY WEIGHT OF 99.94%, IN LUMPS, PELLETS OR SIMILAR FORMS:
7203.10.00	- Ferrous products obtained by direct reduction of iron ore	2%

SCHEDULE 3—continued

7203.90.00	- Other	2%
7204	FERROUS WASTE AND SCRAP; REMELTING SCRAP INGOTS OF IRON OR STEEL:
7204.10.00	- Waste and scrap of cast iron	2%
7204.2	- Waste and scrap of alloy steel:
7204.21.00	- - Of stainless steel	2%
7204.29.00	- - Other	2%
7204.30.00	- Waste and scrap of tinned iron or steel	2%
7204.4	- Other waste and scrap:
7204.41.00	- - Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles	2%
7204.49.00	- - Other	2%
7204.50.00	- Remelting scrap ingots	15%
		FI:10% DC:10%
7205	GRANULES AND POWDERS, OF PIG IRON, SPIEGELEISEN, IRON OR STEEL:
7205.10.00	- Granules	2%
7205.2	- Powders:
7205.21.00	- - Of alloy steel	2%
7205.29.00	- - Other	2%

SUB-CHAPTER II

IRON AND NON-ALLOY STEEL

7206	IRON AND NON-ALLOY STEEL IN INGOTS OR OTHER PRIMARY FORMS (EXCLUDING IRON OF 7203):
7206.10.00	- Ingots	5%
7206.90.00	- Other	5%
7207	SEMI-FINISHED PRODUCTS OF IRON OR NON-ALLOY STEEL:
7207.1	- Containing by weight less than 0.25% of carbon:
7207.11.00	- - Of rectangular (including square) cross-section, the width measuring less than twice the thickness	5%
7207.12.00	- - Other, of rectangular (other than square) cross-section	5%
7207.19.00	- - Other	5%
7207.20.00	- Containing by weight 0.25% or more of carbon	5%
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:
7208.1	- In coils, not further worked than hot-rolled, of a thickness of less than 3 mm and having a minimum yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa:
7208.11.00	- - Of a thickness exceeding 10 mm	5%
7208.12.00	- - Of a thickness of 4.75 mm or more but not exceeding 10 mm	5%

SCHEDULE 3—continued

7208.13.00	- - Of a thickness of 3 mm or more but less than 4.75 mm	5%
7208.14.00	- - Of a thickness of less than 3 mm	5%
7208.2	- Other, in coils, not further worked than hot-rolled:
7208.21.00	- - Of a thickness exceeding 10 mm	5%
7208.22.00	- - Of a thickness of 4.75 mm or more but not exceeding 10 mm	5%
7208.23.00	- - Of a thickness of 3 mm or more but less than 4.75 mm	5%
7208.24.00	- - Of a thickness of less than 3 mm	5%
7208.3	- Not in coils, not further worked than hot-rolled, of a thickness of less than 3 mm and having a minimum yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa:
7208.31.00	- - Rolled on four faces or in a closed box pass, of a width not exceeding 1 250 mm and of a thickness of not less than 4 mm, without patterns in relief	5%
7208.32.00	- - Other, of a thickness exceeding 10 mm	5%
7208.33.00	- - Other, of a thickness of 4.75 mm or more but not exceeding 10 mm	5%
7208.34.00	- - Other, of a thickness of 3 mm or more but less than 4.75 mm	5%
7208.35.00	- - Other, of a thickness of less than 3 mm	5%
7208.4	- Other, not in coils, not further worked than hot-rolled:
7208.41.00	- - Rolled on four faces or in a closed box pass, of a width not exceeding 1 250 mm and of a thickness of not less than 4 mm, without patterns in relief	5%
7208.42.00	- - Other, of a thickness exceeding 10 mm	5%
7208.43.00	- - Other, of a thickness of 4.75 mm or more but not exceeding 10 mm	5%
7208.44.00	- - Other, of a thickness of 3 mm or more but less than 4.75 mm	5%
7208.45.00	- - Other, of a thickness of less than 3 mm	5%
7208.90.00	- Other	10%
		DC:5%
7209	FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 mm OR MORE, COLD-ROLLED (COLD-REDUCED), NOT CLAD, PLATED OR COATED:
7209.1	- In coils, not further worked than cold-rolled (cold-reduced), of a thickness of less than 3 mm and having a minimum yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa:
7209.11.00	- - Of a thickness of 3 mm or more	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%

SCHEDULE 3—continued

7209.12.00	- - Of a thickness exceeding 1 mm but less than 3 mm	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%
7209.13.00	- - Of a thickness of 0.5 mm or more but not exceeding 1 mm	10%
	- - Of a thickness of 0.5 mm or more but not exceeding 1 mm	DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%
7209.14.00	- - Of a thickness of less than 0.5 mm	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%
7209.2	- Other, in coils, not further worked than cold-rolled (cold-reduced):
7209.21.00	- - Of a thickness of 3 mm or more	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%
7209.22.00	- - Of a thickness exceeding 1 mm but less than 3 mm	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%
7209.23.00	- - Of a thickness of 0.5 mm or more but not exceeding 1 mm	10%
	- - Of a thickness of 0.5 mm or more but not exceeding 1 mm	DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%

SCHEDULE 3—continued

7209.24.00	- - Of a thickness of less than 0.5 mm	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 198	10%
		DC:5%
7209.3	- Not in coils, not further worked than cold-rolled (cold-reduced), of a thickness of less than 3 mm and having a minimum yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa:
7209.31.00	- - Of a thickness of 3 mm or more	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%
7209.32.00	- - Of a thickness exceeding 1 mm but less than 3 mm	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%
7209.33.00	- - Of a thickness of 0.5 mm or more but not exceeding 1 mm	10%
	- - Of a thickness of 0.5 mm or more but not exceeding 1 mm	DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%
7209.34.00	- - Of a thickness of less than 0.5 mm	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%
7209.4	- Other, not in coils, not further worked than cold-rolled (cold-reduced):
7209.41.00	- - Of a thickness of 3 mm or more	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%

SCHEDULE 3—continued

	From 1 January 1989	10%
		DC:5%
7209.42.00	- - Of a thickness exceeding 1 mm but less than 3 mm	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%
7209.43.00	- - Of a thickness of 0.5mm or more but not exceeding 1 mm	10%
	- - Of a thickness of 0.5mm or more but not exceeding 1 mm	DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%
7209.44.00	- - Of a thickness of less than 0.5 mm	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%
7209.90.00	- Other	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%
7210	FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 mm OR MORE, CLAD, PLATED OR COATED:
7210.1	- Plated or coated with tin:
7210.11.00	- - Of a thickness of 0.5 mm or more	10%
		DC:5%
7210.12.00	- - Of a thickness of less than 0.5 mm	10%
		DC:5%
7210.20.00	- Plated or coated with lead, including terne-plate	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%

SCHEDULE 3—continued

7210.3	- Electrolytically plated or coated with zinc:
7210.31.00	- - Of steel of a thickness of less than 3 mm and having a minimum yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%
7210.39.00	- - Other	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%
7210.4	- Otherwise plated or coated with zinc:
7210.41.00	- - Corrugated	10%
		DC:5%
7210.49.00	- - Other	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%
7210.50.00	- Plated or coated with chromium oxides or with chromium and chromium oxides	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%
7210.60.00	- Plated or coated with aluminium	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%
7210.70.00	- Painted, varnished or plastic coated	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%

SCHEDULE 3—continued

7210.90.00	- Other	10%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		DC:5%
7211	FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF LESS THAN 600 mm, NOT CLAD, PLATED OR COATED:
7211.l	- Not further worked than hot-rolled, of a thickness of less than 3 mm and having a minimum yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa:
7211.11.00	- - Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not less than 4 mm, not in coils and without patterns in relief	5%
7211.12.00	- - Other, of a thickness of 4.75 mm or more	5%
7211.19.00	- - Other	5%
7211.2	- Other, not further worked than hot-rolled:
7211.21.00	- - Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not less than 4 mm, not in coils and without patterns in relief	5%
7211.22.00	- - Other, of a thickness of 4.75 mm or more	5%
7211.29.00	- - Other	5%
7211.30.00	- Not further worked than cold-rolled (cold-reduced), of a thickness of less than 3 mm and having a minimum yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa	10%
		FI:5%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		FI:5%
		DC:5%
7211.4	- Other, not further worked than cold-rolled (cold-reduced):
7211.41.00	- - Containing by weight less than 0.25% of carbon	10%
		FI:5%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		FI:5%
		DC:5%

SCHEDULE 3—continued

7211.49.00	- - Other	10%
		FI:5%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		FI:5%
		DC:5%
7211.90.00	- Other	10%
		FI:5%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1988	10%
		FI:5%
		DC:5%
7212	FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF LESS THAN 600 mm, CLAD, PLATED OR COATED:
7212.10.00	- Plated or coated with tin	10%
		FI:5%
		DC:5%
7212.2	- Electrolytically plated or coated with zinc:
7212.21.00	- - Of steel of a thickness of less than 3 mm and having a minimum yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa	10%
		FI:5%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		FI:5%
		DC:5%
7212.29.00	- - Other	10%
		FI:5%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		FI:5%
		DC:5%
7212.30.00	- Otherwise plated or coated with zinc	10%
		FI:5%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%

SCHEDULE 3—continued

	From 1 January 1989	10%
		FI:5%
		DC:5%
7212.40 00	- Painted, varnished or plastic coated	10%
		FI:5%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		FI:5%
		DC:5%
7212.50.00	- Otherwise plated or coated	10%
		FI:5%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		FI:5%
		DC:5%
7212.60.00	- Clad	10%
		FI:5%
		DC(except BRAZ, RKOR and TAIW):5% BRAZ, RKOR and TAIW:10%
	From 1 January 1989	10%
		FI:5%
		DC:5%
7213	BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND COILS, OF IRON OR NON-ALLOY STEEL:
7213.10.00	- Containing indentations, ribs, grooves or other deformations produced during the rolling process	5%
7213.20.00	- Of free-cutting steel	5%
7213.3	- Other, containing by weight less than 0.25% of carbon:
7213.31.00	- Of circular cross-section measuring less than 14 mm in diameter	5%
7213.39.00	- - Other	5%
7213.4	- Other, containing by weight 0.25% or more but less than 0.6% of carbon:
7213.41.00	- - Of circular cross-section measuring less than 14 mm in diameter	5%
7213.49.00	- - Other	5%
7213.50.00	- Other, containing by weight 0.6% or more of carbon	5%

SCHEDULE 3—continued

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:
7214.10.00	- Forged	5%
7214.20.00	- Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling	5%
7214.30.00	- Of free-cutting steel	5%
7214.40.00	- Other, containing by weight less than 0.25% of carbon	5%
7214.50.00	- Other, containing by weight 0.25% or more but less than 0.6% of carbon	5%
7214.60.00	- Other, containing by weight 0.6% or more of carbon	5%
7215	OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL:
7215.10.00	- Of free-cutting steel, not further worked than cold-formed or cold-finished	10%
		DC:5%
7215.20.00	- Other, not further worked than cold-formed or cold-finished, containing by weight less than 0.25% of carbon	10%
		DC:5%
7215.30.00	- Other, not further worked than cold-formed or cold-finished, containing by weight 0.25% or more but less than 0.6% of carbon	10%
		DC:5%

7215.40.00	- Other, not further worked than cold-formed or cold-finished, containing by weight 0.6% or more of carbon	10%
		FI:5%
		DC:5%
7215.90.00	- Other	5%
7216	ANGLES, SHAPES AND SECTIONS OF IRON OR NON-ALLOY STEEL:
7216.10.00	- U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm	5%
7216.2	- 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	5%
7216.22.00	- - T sections	5%
7216.3	-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	5%
7216.32.00	- -I sections	5%
7216.33.00	- - H sections	5%
7216.40.00	- L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more	5%
7216.50.00	- Other angles, shapes and sections, not further worked than hot-rolled, hot-drawn or extruded	5%
7216.60.00	- Angles, shapes and sections, not further worked than cold-formed or cold-finished	5%
7216.90.00	- Other	5%

SCHEDULE 3—continued

7217	WIRE OF IRON OR NON-ALLOY STEEL:
7217.1	- Containing by weight less than 0.23% of carbon:
7217.11.00	- - Not plated or coated, whether or not polished	10%
		DC:5%
7217.12.00	- - Plated or coated with zinc	10%
		DC:5%
7217.13.00	- - Plated or coated with other base metals	10%
		DC:5%
7217.19.00	- - Other	10%
		DC:5%
7217.2	- Containing by weight 0.25% or more but less than 0.6% of carbon:
7217.21.00	- - Not plated or coated, whether or not polished	10%
		DC:5%
7217.22.00	- - Plated or coated with zinc	10%
		DC:5%
7217.23.00	- - Plated or coated with other base metals	10%
		DC:5%
7217.29.00	- - Other	10%
		DC:5%
7217.3	- Containing by weight 0.6% or more of carbon:
7217.31.00	- - Not plated or coated, whether or not polished	10%
		FI:5%
		DC:5%
7217.32.00	- - Plated or coated with zinc	10%
		FI:5%
		DC:5%
7217.33.00	- - Plated or coated with other base metals	10%
		FI:5%
		DC:5%
7217.39.00	- - Other	10%
		FI:5%
		DC:5%

SUB-CHAPTER 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	15%
		FI.10%
		DC:10%
7218.90.00	- Other	15%
		FI:10%
		DC:10%

SCHEDULE 3—continued

7219	FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A WIDTH OF 600 mm OR MORE:
7219.1	- Not further worked than hot-rolled, in coils:
7219.11.00	- - Of a thickness exceeding 10 mm	15%
		FI:10%
		DC:10%
7219.12.00	- - Of a thickness of 4.75 mm or more but not exceeding 10 mm	15%
		FI:10%
		DC:10%
7219.13.00	- - Of a thickness of 3 mm or more but less than 4.75 mm	15%
		FI:10%
		DC:10%
7219.14.00	- - Of a thickness of less than 3 mm	15%
		FI:10%
		DC:10%
7219.2	- Not further worked than hot-rolled, not in coils:
7219.21.00	- - Of a thickness exceeding 10 mm	15%
		FI:10%
		DC:10%
7219.22.00	- - Of a thickness of 4.75 mm or more but not exceeding 10 mm	15%
		FI:10%
		DC:10%
7219.23.00	- - Of a thickness of 3 mm or more but less than 4.75 mm	15%
		FI:10%
		DC:10%
7219.24.00	- - Of a thickness of less than 3 mm	15%
		FI:10%
		DC:10%
7219.3	- Not further worked than cold-rolled (cold-reduced):
7219.31.00	- - Of a thickness of 4.75 mm or more	15%
		FI:10%
		DC:10%
7219.32.00	- - Of a thickness of 3 mm or more but less than 4.75 mm	15%
		FI:10%
		DC:10%
7219.33.00	- - Of a thickness exceeding 1 mm but less than 3 mm	15%
		FI:10%
		DC:10%
7219.34.00	- - Of a thickness of 0.5 mm or more but not exceeding 1 mm	15%
	- - Of a thickness of 0.5 mm or more but not exceeding 1 mm	FI:10%
		DC:10%
7219.35.00	- - Of a thickness of less than 0.5 mm	15%
		FI:10%
		DC:10%
7219.90.00	- Other	15%
		FI:10%
7220	FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A WIDTH OF LESS THAN 600 mm:	DC:10%
7220.1	- Not further worked than hot-rolled:

SCHEDULE 3—continued

7220.11.00	- - Of a thickness of 4.75 mm or more	15%
		FI:10% DC:10%
7220.12.00	- - Of a thickness of less than 4.75 mm	15%
		FI:10% DC:10%
7220.20.00	- Not further worked than cold-rolled (cold-reduced)	15%
		FI:10% DC:10%
7220.90.00	- Other	15%
		FI:10% DC:10%
7221.00.00	BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND COILS, OF STAINLESS STEEL	15%
		FI:10%
		DC:10%
7222	OTHER BARS AND RODS OF STAINLESS STEEL; ANGLES, SHAPES AND SECTIONS OF STAINLESS STEEL:
7222.10.00	- Bars and rods, not further worked than hot-rolled, hot-drawn or extruded	15%
		FI:10% DC:10%
7222.20.00	- Bars and rods, not further worked than cold-formed or cold-finished	15%
		FI:10% DC:10%
7222.30.00	- Other bars and rods	15%
		FI:10% DC:10%
7222.40.00	- Angles, shapes and sections	15%
		FI:10% DC:10%
7223.00.00	WIRE OF STAINLESS STEEL	15%
		FI:10% DC:10%

SUB-CHAPTER 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	15%
		FI:10% DC:10%
7224.90.00	- Other	15%
		FI:10% DC:10%
7225	FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A WIDTH OF 600 mm OR MORE:
7225.10.00	- Of silicon-electrical steel	15% FI:10% DC:10%

SCHEDULE 3—continued

7225.20.00	- Of high speed steel	15%
		FI:10% DC:10%
7225.30.00	- Other, not further worked than hot-rolled, in coils	15%
		FI:10% DC:10%
7225.40.00	- Other, not further worked than hot-rolled, not in coils	15%
		FI:10% DC:10%
7225.50.00	- Other, not futher worked than cold-rolled (cold-reduced)	15%
		FI:10% DC:10%
7225.90.00	- Other	15%
		FI:10% DC:10%
7226	FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A WIDTH OF LESS THAN 600 mm:
7226.10.00	- Of silicon-electrical steel	15%
		FI:10% DC:10%
7226.20.00	- Of high speed steel	15%
		FI:10% DC:10%
7226.9	- Other:
7226.91.00	- - Not further worked than hot-rolled	15%
		FI:10% DC:10%
7226.92.00	- - Not further worked than cold-rolled (cold-reduced)	15%
		FI:10% DC:10%
7226.99.00	- - Other	15%
		FI:10% DC:10%
7227	BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND COILS, OF OTHER ALLOY STEEL:
7227.10.00	- Of high speed steel	15%
		FI:10% DC:10%
7227.20.00	- Of silico-manganese steel	15%
		FI:10% DC:10%
7227.90	- Other:
7227.90.10	- - - Of high alloy steel	15%
		FI:10% DC:10%
7227.90.90	- - - Other	15%
7228	OTHER BARS AND RODS OF OTHER ALLOY STEEL; ANGLES, SHAPES AND SECTIONS, OF OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL:

SCHEDULE 3—continued

7228.10.00	- Bars and rods, of high speed steel	15% FI:10% DC:10%
7228.20.00	- Bars and rods, of silico-manganese steel	15% FI:10% DC:10%
7228.30	- Other bars and rods, not further worked than hot-rolled, hot-drawn or extruded:
7228.30.10	- - - Of high alloy steel	15% FI:10% DC:10%
7228.30.90	- - - Other	5%
7228.40	- Other bars and rods, not further worked than forged:
7228.40.10	- - - Of high alloy steel	15% FI:10% DC:10%
7228.40.90	- - - Other	5%
7228.50	- Other bars and rods, not further worked than cold-formed or cold-finished:
7228.50.10	- - - Of high alloy steel	15% FI:10% DC:10%
7228.50.90	- - - Other	10% FI:5% DC:5%
7228.60	- Other bars and rods:
7228.60.10	- - - Of high alloy steel	15% FI:10% DC:10%
7228.60.90	- - - Other	5%
7228.70.00	- Angles, shapes and sections	15% FI:10% DC:10%
7228.80.00	- Hollow drill bars and rods	15% FI:10% DC:10%
7229	WIRE OF OTHER ALLOY STEEL:
7229.10.00	- Of high speed steel	15% FI:10% DC:10%
7229.20.00	- Of silico-manganese steel	15% FI:10% DC:10%
7229.90	- Other:
7229.90.10	- - - Of high alloy steel	15% FI:10% DC:10%
7229.90.90	- - - Other	10% FI:5% DC:5%

SCHEDULE 3—continued

CHAPTER 73

Articles of iron or steel

Notes.

1.- In this Chapter “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 “wire” means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.

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	5%
7301.20.00	- Angles, shapes and sections	15%
	- Angles, shapes and sections	DC:10%
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:
7302.10.00	- Rails	5%
7302.20.00	- Sleepers (cross-ties)	5%
7302.30.00	- Switch blades, crossing frogs, point rods and other crossing pieces	5%
7302.40.00	- Fish-plates and sole plates	5%
7302.90.00	- Other	5%
7303.00.00	TUBES, PIPES AND HOLLOW PROFILES, OF CAST IRON	5%
7304	TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL:
7304.10.00	- Line pipe of a kind used for oil or gas pipelines	15%
	- Line pipe of a kind used for oil or gas pipelines	FI:10% DC:10%
7304.20.00	- Casing, tubing and drill pipe, of a kind used in the drilling for oil or gas	15%
		FI:10% DC:10%
7304.3	- Other, of circular cross-section, of iron or non-alloy steel:
7304.31.00	- - Cold-drawn or cold-rolled (cold-reduced)	15%
	- - Cold-drawn or cold-rolled (cold-reduced)	FI:10% DC:10%
7304.39.00	- - Other	15% FI:10% DC:10%

SCHEDULE 3—continued

7304.4	- Other, of circular cross-section, of stainless steel:
7304.41.00	- - Cold-drawn or cold-rolled (cold-reduced)	15% FI:10% DC:10%
7304.49.00	- - Other	15% FI:10% DC:10%
7304.5	- Other, of circular cross-section, of other alloy steel:
7304.51.00	- - Cold-drawn or cold-rolled (cold-reduced)	15% FI:10% DC:10%
7304.59.00	- - Other	15% FI:10% DC:10%
7304.90.00	- Other	15% FI:10% DC:10%
7305	OTHER TUBES AND PIPES (FOR EXAMPLE, WELDED, RIVETED OR SIMILARLY CLOSED), HAVING INTERNAL AND EXTERNAL CIRCULAR CROSS-SECTIONS, THE EXTERNAL DIAMETER OF WHICH EXCEEDS 406.4 mm, OF IRON OR STEEL:
7305.1	- Line pipe of a kind used for oil or gas pipelines:
7305.11.00	- - Longitudinally submerged arc welded	15% FI:10% DC:10%
7305.12.00	- - Other, longitudinally welded	15% FI:10% DC:10%
7305.19.00	- - Other	15% FI:10% DC:10%
7305.20.00	- Casing of a kind used in the drilling for oil or gas	15% FI:10% DC:10%
7305.3	- Other, welded:
7305.31.00	- - Longitudinally welded	15% FI:10% DC:10%
7305.39.00	- - Other	15% FI:10% DC:10%
7305.90.00	- Other	15% FI:10% DC:10%
7306	OTHER TUBES, PIPES AND HOLLOW PROFILES (FOR EXAMPLE, OPEN SEAM OR WELDED, RIVETED OR SIMILARLY CLOSED), OF IRON OR STEEL:

SCHEDULE 3—continued

7306.10.00	- Line pipe of a kind used for oil or gas pipelines	15% FI:10% DC:10%
7306.20.00	- Casing and tubing of a kind used in the drilling for oil or gas	15% FI:10% DC:10%
7306.30.00	- Other, welded, of circular cross-section, of iron or non-alloy steel	15% FI:10% DC:10%
7306.40.00	- Other, welded, of circular cross-section, of stainless steel	15% FI:10% DC:10%
7306.50.00	- Other, welded, of circular cross-section, of other alloy steel	15% FI:10% DC:10%
7306.60.00	- Other, welded, of non-circular cross-section	15% FI:10% DC:10%
7306.90.00	- Other	15% FI:10% DC:10%
7307	TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES), OF IRON OR STEEL:
7307.1	- Cast fittings:
7307.11.00	- - Of non-malleable cast iron	15% DC:10%
7307.19.00	- - Other	15% DC:10%
7307.2	- Other, of stainless steel:
7307.21.00	- - Flanges	15% DC:10%
7307.22.00	- - Threaded elbows, bends and sleeves	15% DC:10%
7307.23.00	- - Butt welding fittings	15% DC:10%
7307.29.00	- - Other	15% DC:10%
7307.9	- Other:
7307.91.00	- - Flanges	15% DC:10%
7307.92.00	- - Threaded elbows, bends and sleeves	15% DC:10%
7307.93.00	- - Butt welding fittings	15% DC: 10%
7307.99.00	- - Other	15% DC:10%

SCHEDULE 3—continued

7308	STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF 9406) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES AND BRIDGE-SECTIONS, LOCK-GATES, TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS, DOORS AND WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS, SHUTTERS, BALUSTRADES, PILLARS AND COLUMNS), OF IRON OR STEEL; PLATES, RODS, ANGLES, SHAPES, SECTIONS, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES, OF IRON OR STEEL:
7308.10.00	- Bridges and bridge-sections	15%
	- Bridges and bridge-sections	DC:10%
7308.20.00	- Towers and lattice masts	15% DC:10%
7308.30.00	- Doors, windows and their frames and thresholds for doors	15%
	- Doors, windows and their frames and thresholds for doors	DC:10%
7308.40.00	- Props and similar equipment for scaffolding, shuttering or pit-propping	15%
		DC:10%
7308.90.00	- Other	15% DC:10%
7309.00.00	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	20%
		DC: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:
7310.10.00	- Of a capacity of 50 L or more	15%
	- Of a capacity of 50 L or more	DC:10%
7310.2	- Of a capacity of less than 50 L:
7310.21.00	- - Cans which are to be closed by soldering or crimping	15%
	- - Cans which are to be closed by soldering or crimping	DC:10%
7310.29.00	- - Other	15% DC:10%
7311.00.00	CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS, OF IRON OR STEEL	20%
		DC:15%
7312	STRANDED WIRE, ROPES, CABLES, PLAITED BANDS, SLINGS AND THE LIKE, OF IRON OR STEEL, NOT ELECTRICALLY INSULATED:
7312.10.00	- Stranded wire, ropes and cables	20%
	- Stranded wire, ropes and cables	DC(except RKOR): 15% RKOR:20%
	From 1 July 1988	20% DC:15%

SCHEDULE 3—continued

7312.90.00	- Other	20% DC(except RKOR): 15% RKOR:20%
	From 1 July 1988	20% DC:15%
7313.00.00	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	Free
7314	CLOTH (INCLUDING ENDLESS BANDS), GRILL, NETTING AND FENCING, OF IRON OR STEEL WIRE; EXPANDED METAL OF IRON OR STEEL:
7314.1	- Woven products:
7314.11.00	- - Of stainless steel	25% DC:20%
7314.19.00	- - Other	25% DC:20%
7314.20.00	- 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	2%
7314.30.00	- Other grill, netting and fencing, welded at the intersection	2%
7314.4	- Other grill, netting and fencing:
7314.41.00	- - Plated or coated with zinc	2%
7314.42.00	- - Plastic coated	2%
7314.49.00	- - Other	2%
7314.50.00	- Expanded metal	20% DC:15%
7315	CHAIN AND PARTS THEREOF, OF IRON OR STEEL:
7315.1	- Articulated link chain and parts thereof:
7315.11.00	- - Roller chain	20% DC:15%
7315.12.00	- - Other chain	20% DC:15%
7315.19.00	- - Parts	20% DC:15%
7315.20.00	- Skid chain	20% DC:15%
7315.8	- Other chain:
7315.81.00	- - Stud-link	20% DC:15%
7315.82.00	- - Other, welded link	20% DC:15%
7315.89.00	- - Other	20% DC:15%

SCHEDULE 3—continued

7315.90.00	- Other parts	20% DC:15%
7316.00.00	ANCHORS, GRAPNELS AND PARTS THEREOF, OF IRON OR STEEL	20% DC:15%
7317	NAILS, TACKS, DRAWING PINS, CORRUGATED NAILS, STAPLES (OTHER THAN THOSE OF 8305) AND SIMILAR ARTICLES, OF IRON OR STEEL, WHETHER OR NOT WITH HEADS OF OTHER MATERIAL, BUT EXCLUDING SUCH ARTICLES WITH HEADS OF COPPER:
7317.00.10	- - - Horse-shoe nails	Free
7317.00.90	- - - Other	20% DC:15%
7318	SCREWS, BOLTS, NUTS, COACH-SCREWS, SCREW HOOKS, RIVETS, COTTERS, COTTER-PINS, WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR ARTICLES, OF IRON OR STEEL:
7318.1	- Threaded articles:
7318.11.00	- - Coach screws	25% DC:20%
7318.12.00	- - Other wood screws	25% DC:20%
7318.13.00	- - Screw hooks and screw rings	2%
7318.14.00	- - Self-tapping screws	25% DC:20%
7318.15.00	- - Other screws and bolts, whether or not with their nuts or washers	25% DC:20%
7318.16.00	- - Nuts	25% DC:20%
7318.19.00	- - Other	25% DC:20%
7318.2	- Non-threaded articles:
7318.21.00	- - Spring washers and other lock washers	25% DC:20%
7318.22.00	- - Other washers	25% DC:20%
7318.23.00	- - Rivets	25% DC:20%
7318.24.00	- - Cotters and cotter-pins	25% DC:20%
7318.29.00	- - Other	25% DC:20%
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:
7319.10.00	- Sewing, darning or embroidery needles	2%
7319.20.00	- Safety pins	2%

SCHEDULE 3—continued

7319.30.00	- Other pins	2%
7319.90.00	- Other	2%
7320	SPRINGS AND LEAVES FOR SPRINGS, OF IRON OR STEEL:
7320.10.00	- Leaf-springs and leaves therefor	25% DC:20%
7320.20.00	- Helical springs	25% DC:20%
7320.90.00	- Other	25% DC:20%
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:
7321.1	- Cooking appliances and plate warmers:
7321.11.00	- - For gas fuel or for both gas and other fuels	25% DC:20%
7321.12.00	- - For liquid fuel	25% DC:20%
7321.13.00	- - For solid fuel	25% DC:20%
7321.8	- Other appliances:
7321.81.00	- - For gas fuel or both gas and other fuels	25% DC:20%
7321.82.00	- - For liquid fuel	25% DC:20%
7321.83.00	- - For solid fuel	25% DC:20%
7321.90.00	- Parts	25% DC:20%
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:
7322.1	- Radiators and parts thereof:
7322.11.00	- - Of cast iron	20% DC:15%
7322.19.00	- - Other	20% DC:15%
7322.90.00	- Other	20% DC:15%

SCHEDULE 3—continued

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 polishing pads, gloves and the like	20% DC:15%
7323.9	- Other:
7323.91.00	- - Of cast iron, not enamelled	20% DC:15%
7323.92.00	- - Of cast iron, enamelled	20% DC:15%
7323.93.00	- - Of stainless steel	20% DC:15%
7323.94.00	- - Of iron (other than cast iron) or steel, enamelled	20% DC:15%
7323.99.00	- - Other	20% DC:15%
7324	SANITARY WARE AND PARTS THEREOF, OF IRON OR STEEL:
7324.10.00	- Sinks and wash basins, of stainless steel	20% DC:15%
7324.2	- Baths:
7324.21.00	- - Of cast iron, whether or not enamelled	20% DC:15%
7324.29.00	- - Other	20% DC:15%
7324.90.00	- Other, including parts	20% DC:15%
7325	OTHER CAST ARTICLES OF IRON OR STEEL:
7325.10.00	- Of non-malleable cast iron	20% DC:15%
7325.9	- Other:
7325.91.00	- - Grinding balls and similar articles for mills	15% DC:10%
7325.99.00	- - Other	20% DC:15%
7326	OTHER ARTICLES OF IRON OR STEEL:
7326.1	- Forged or stamped, but not further worked:
7326.11.00	- - Grinding balls and similar articles for mills	15% DC:10%
7326.19.00	- - Other	20% DC:15%
7326.20.00	- Articles of iron or steel wire	20% DC:15%
7326.90.00	- Other	20% DC:15% CAN:10%

SCHEDULE 3—continued

Chapter 74

Copper and articles thereof

Note.

1.- In this Chapter the following have the meanings hereby assigned to them:

(a) Refined copper

Metal containing at least 99.85% by weight of copper; or

Metal containing at least 97.5% by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following table:

TABLE—Other elements

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
Zr Zirconium	0.3
Other elements1, each	0.3

(1) 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 shall be greater than the limit specified in the foregoing table; or

(ii) the total content by weight of such other elements exceeds 2.5%.

Alloys containing with other elements more than 10% by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus falls in 2848.

(d) 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. “Bars and rods”

SCHEDULE 3—continued

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 descaling), provided that they have not thereby assumed the character of articles or products of other headings.

Wire-bars and billets 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 7403.

(e) 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. “Profiles” 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.

(f) 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.

In the “case of 7414, however, “wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.

(g) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of 7403), 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.

7409 and 7410 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.

(h) 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 taken to be 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.

SCHEDULE 3—continued

Subheading Note.

1- In this Chapter the following 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:

- zinc predominates by weight over each of such other elements;

- any nickel content by weight is less than 5% (see copper-nickel-zinc alloys (nickel silvers)); and

- any tin content by weight is less than 3% (see copper-tin alloys (bronzes)).

(b) Copper-tin base alloys (bronzes)

Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3% or more the zinc content by weight may exceed that of tin but must be less than 10%.

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.

7401	COPPER MATTES; CEMENT COPPER (PRECIPITATED COPPER):
7401.10.00	- Copper mattes	2%
7401.20.00	- Cement copper (precipitated copper)	2%
7402.00.00	UNREFINED COPPER; COPPER ANODES FOR ELECTROLYTIC REFINING	2%
7403	REFINED COPPER AND COPPER ALLOYS, UNWROUGHT:
7403.1	- Refined copper:
7403.11.00	- - Cathodes and sections of cathodes	2%
7403.12.00	- - Wire-bars	2%
7403.13.00	- - Billets	2%
7403.19.00	- - Other	2%
7403.2	- Copper alloys:
7403.21.00	- - Copper-zinc base alloys (brass)	2%
7403.22.00	- - Copper-tin base alloys (bronze)	2%
7403.23.00	- - Copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)	2%
7403.29.00	- - Other copper alloys (other than master alloys of 7405)	2%
7404.00.00	COPPER WASTE AND SCRAP	2%
7405.00.00	MASTER ALLOYS OF COPPER	2%
7406	COPPER POWDERS AND FLAKES:
7406.10.00	- Powders of non-lamellar structure	2%
7406.20.00	- Powders of lamellar structure; flakes	2%

SCHEDULE 3—continued

7407	COPPER BARS, RODS AND PROFILES:
7407.10.00	- Of refined copper	10% DC:5%
7407.2	- Of copper alloys:
7407.21.00	- - Of copper-zinc base alloys (brass)	10% DC:5%
7407.22.00	- - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)	10%
		DC:5%
7407.29.00	- - Other	10% DC:5%
7408	COPPER WIRE:
7408.1	- Of refined copper:
7408.11.00	- - Of which the maximum cross-sectional dimension exceeds 6 mm	10%
		DC:5%
7408.19.00	- - Other	10% DC:5%
7408.2	- Of copper alloys:
7408.21.00	- - Of copper-zinc base alloys (brass)	10% DC:5%
7408.22.00	- - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)	10%
		DC:5%
7408.29.00	- - Other	10% DC:5%
7409	COPPER PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.15 mm:
7409.1	- Of refined copper:
7409.11.00	- - In coils	10% DC:5%
7409.19.00	- - Other	10% DC:5%
7409.2	- Of copper-zinc base alloys (brass):
7409.21.00	- - In coils	10% DC:5%
7409.29.00	- - Other	10% DC:5%
7409.3	- Of copper-tin base alloys (bronze):
7409.31.00	- - In coils	10% DC:5%
7409.39.00	- - Other	10% DC:5%
7409.40.00	- Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)	10%
		DC:5%
7409.90.00	- Of other copper alloys	10% DC:5%
7410	COPPER FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPERBOARD, PLASTICS OR SIMILAR BACKING MATERIALS) OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.15 mm:

SCHEDULE 3—continued

7410.1	- Not backed:
7410.11.00	- - Of refined copper	10%
	- - Of refined copper	DC:5%
7410.12.00	- - Of copper alloys	10% DC:5%
7410.2	- Backed:
7410.21.00	- - Of refined copper	10%
	- - Of refined copper	DC:5%
7410.22.00	- - Of copper alloys	10% DC:5%
7411	COPPER TUBES AND PIPES:
7411.10.00	- Of refined copper	10%
	- Of refined copper	DC:5%
7411.2	- Of copper alloys:
7411.21.00	- - Of copper-zinc base alloys (brass)	10% DC:5%
7411.22.00	- - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)	10%
		DC:5%
7411.29.00	- - Other	10% DC:5%
7412	COPPER TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES):
7412.10.00	- Of refined copper	20%
	- Of refined copper	DC:15%
7412.20.00	- Of copper alloys	20% DC:15%
7413.00.00	STRANDED WIRE, CABLES, PLAITED BANDS AND THE LIKE, OF COPPER, NOT ELECTRICALLY INSULATED	10%
		DC:5%

7414	CLOTH (INCLUDING ENDLESS BANDS), GRILL AND NETTING, OF COPPER WIRE; EXPANDED METAL OF COPPER:
7414.10.00	- Endless bands, for machinery	25% DC:20%
7414.90.00	- Other	25% DC:20%
7415	NAILS, TACKS, DRAWING PINS, STAPLES (OTHER THAN THOSE OF 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 similar articles	20%
		DC:15%
7415.2	- Other articles, not threaded:
7415.21.00	- - Washers (including spring washers)	25% DC:20%
7415.29.00	- - Other	25% DC:20%

SCHEDULE 3—continued

7415.3	- Other threaded articles:
7415.31.00	- - Screws for wood	25% DC:20%
7415.32.00	- - Other screws; bolts and nuts	25% DC:20%
7415.39.00	- - Other	25% DC:20%
7416.00.00	COPPER SPRINGS	25% DC:20%
7417.00.00	COOKING OR HEATING APPARATUS OF A KIND USED FOR DOMESTIC PURPOSES, NON-ELECTRIC, AND PARTS THEREOF, OF COPPER	25% DC:20%
7418	TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF COPPER; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF COPPER; SANITARY WARE AND PARTS THEREOF, OF COPPER:
7418.10.00	- Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like	20% DC:15%
7418.20.00	- Sanitary ware and parts thereof	20% DC:15%
7419	OTHER ARTICLES OF COPPER:
7419.10.00	- Chain and parts thereof	20% DC:15%
7419.9	- Other:
7419.91.00	- - Cast, moulded, stamped or forged, but not further worked	20% DC:15%
7419.99.00	- - Other	20% DC:15%

Chapter 75

Nickel and articles thereof

Note.

1.- In this Chapter the following 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. “Bars and rods” 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 descaling), provided that they have not thereby assumed the character of articles or products of other headings.

SCHEDULE 3—continued

(b) Profiles

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of 7502), 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.

7506 applies, 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.

Subheading Note.

l.-In this Chapter the following 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:

SCHEDULE 3—continued

TABLE - Other elements

Element	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 shall be 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%.

7501	NICKEL MATTES, NICKEL OXIDE SINTERS AND OTHER INTERMEDIATE PRODUCTS OF NICKEL METALLURGY:
7501.10.00	- Nickel mattes	2%
7501.20.00	- Nickel oxide sinters and other intermediate products of nickel metallurgy	2%
7502	UNWROUGHT NICKEL:
7502.10.00	- Nickel, not alloyed	2%
7502.20.00	- Nickel alloys	2%
7503.00.00	NICKEL WASTE AND SCRAP	2%
7504.00.00	NICKEL POWDERS AND FLAKES	2%
7505	NICKEL BARS, RODS, PROFILES AND WIRE:
7505.1	- Bars, rods and profiles:
7505.11.00	- - Of nickel, not alloyed	2%
7505.12.00	- - Of nickel alloys	2%
7505.2	- Wire:
7505.21.00	- - Of nickel, not alloyed	2%
7505.22.00	- - Of nickel alloys	2%
7506	NICKEL PLATES, SHEETS, STRIP AND FOIL:
7506.10.00	- Of nickel, not alloyed	2%
7506.20.00	- Of nickel alloys	2%
7507	NICKEL TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES):
7507.1	- Tubes and pipes:
7507.11.00	- - Of nickel, not alloyed	2%
7507.12.00	- - Of nickel alloys	2%
7507.20.00	- Tube or pipe fittings	20% DC:15%
7508.00.00	OTHER ARTICLES OF NICKEL	2%

SCHEDULE 3—continued

Chapter 76

Aluminium and articles thereof

Note.

1.- In this Chapter the following 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. “Bars and rods” 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 descaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b) Profiles

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of 7601), 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.

7606 and 7607 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.

SCHEDULE 3—continued

(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.

Subheading Note.

1.- In this Chapter the following 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:

TABLE - Other elements
Element	Limiting content % by weight
Fe + Si (iron plus silicon)	1
Other elements (1), each	0.1(2)

(1) Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn.

(2) Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that neither the chromium nor manganese content exceeds 0.05%.

(b) 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 shall be greater than the limit specified in the foregoing table; or

(ii) the total content by weight of such other elements exceeds 1%.

7601	UNWROUGHT ALUMINIUM:
7601.10.00	- Aluminium, not alloyed	2%
	- Aluminium, not alloyed	CAN:Free
7601.20.00	- Aluminium alloys	2%
	- Aluminium alloys	CAN:Free
7602.00.00	ALUMINIUM WASTE AND SCRAP	2%
		CAN:Free
7603	ALUMINIUM POWDERS AND FLAKES:
7603.10.00	- Powders of non-lamellar structure	15%
		DC:10%
7603.20.00	- Powders of lamellar structure; flakes	15%
		DC:10%
7604	ALUMINIUM BARS, RODS AND PROFILES:
7604.10.00	- Of aluminium, not alloyed	15% DC:10%

SCHEDULE 3—continued

7604.2	- Of aluminium alloys:
7604.21.00	- - Hollow profiles	15%
	- - Hollow profiles	DC:10%
7604.29.00	- - Other	15% DC:10%
7605	ALUMINIUM WIRE:
7605.1	- Of aluminium, not alloyed:
7605.11.00	- - Of which the maximum cross-sectional dimension exceeds 7 mm	15%
		DC:10%
7605.19.00	- - Other	15% DC:10%
7605.2	- Of aluminium alloys:
7605.21.00	- - Of which the maximum cross-sectional dimension exceeds 7 mm	15%
		DC:10%
7605.29.00	- - Other	15% DC:10%
7606	ALUMINIUM PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.2 mm:
7606.1	- Rectangular (including square):
7606.11.00	- - Of aluminium, not alloyed	15%
	- - Of aluminium, not alloyed	DC:10%
7606.12.00	- - Of aluminium alloys	15%
	- - Of aluminium alloys	DC:10%
7606.9	- Other:
7606.91.00	- - Of aluminium, not alloyed	15%
	- - Of aluminium, not alloyed	DC:10%
7606.92.00	- - Of aluminium alloys	15%
	- - Of aluminium alloys	DC:10%
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:
7607.1	- Not backed:
7607.11.00	- - Rolled but not further worked	20% DC:15%
7607.19.00	- - Other	20% DC:15%
7607.20.00	- Backed	20% DC:15%
7608	ALUMINIUM TUBES AND PIPES:
7608.10.00	- Of aluminium, not alloyed	15%
	- Of aluminium, not alloyed	DC:10%
7608.20.00	- Of aluminium alloys	15%
	- Of aluminium alloys	DC:10%
7609.00.00	ALUMINIUM TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES)	20%
		DC:15%

SCHEDULE 3—continued

7610	ALUMINIUM STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF 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 for doors	20%
	- Doors, windows and their frames and thresholds for doors	DC:15% CAN:13%
7610.90.00	- Other	20% DC:15% CAN:13%
7611.00.00	ALUMINIUM RESERVOIRS, TANKS, VATS AND SIMILAR 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	20%
		DC:15%





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:
7612.10.00	- Collapsible tubular containers	20% DC:15%
7612.90.00	- Other	20% DC:15%
7613.00.00	ALUMINIUM CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS	20%
	ALUMINIUM CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS	DC:15%
7614	STRANDED WIRE, CABLES, PLAITED BANDS AND THE LIKE, OF ALUMINIUM, NOT ELECTRICALLY INSULATED:
7614.10.00	- With steel core	15% DC:10%
7614.90.00	- Other	15% DC:10%
7615	TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES 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:
7615.10.00	- Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like	20%
		DC:15%

SCHEDULE 3—continued

7615.20.00	- Sanitary ware and parts thereof	20% DC:15%
7616	OTHER ARTICLES OF ALUMINIUM:
7616.10.00	- Nails, tacks, staples (other than those of 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles	20% DC:15%
7616.90.00	- Other	20% DC:15%

Chapter 78

Lead and articles thereof

Note.

1.- In this Chapter the following 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. “Bars and rods” 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 descaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b) Profiles

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of 7801), 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,

SCHEDULE 3—continued

- 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.

7804 applies, 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.

Subheading Note.

l.- In this Chapter “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:

TABLE - Other elements

Element		Limiting content % by weight
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), each		0.001
	UNWROUGHT LEAD:
7801
7801.10.00	- Refined lead		2%
7801.9	- Other:
7801.91.00	- - Containing by weight antimony as the principal other element		2%
7801.99.00	- - Other		2%
7802.00.00	LEAD WASTE AND SCRAP		2%
7803.00.00	LEAD BARS, RODS, PROFILES AND WIRE		2%
7804	LEAD PLATES, SHEETS, STRIP AND FOIL; LEAD POWDERS AND FLAKES:
7804.1	- Plates, sheets, strip and foil:
7804.11.00	- - Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0.2 mm		2%

SCHEDULE 3—continued

7804.19.00	- - Other	2%
7804.20.00	- Powders and flakes	2%
7805.00.00	LEAD TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES)	2%
7806.00.00	OTHER ARTICLES OF LEAD	20% DC:15%

Chapter 79

Zinc and articles thereof

Note.

l.- In this Chapter the following 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. “Bars and rods” 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 descaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b) Profiles

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of 7901), 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.

SCHEDULE 3—continued

7905.00.00 applies, 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.

Subheading Note.

1.- In this Chapter the following have the meanings hereby assigned to them:

(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%.

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.

7901	* UNWROUGHT ZINC:
7901.1	- Zinc, not alloyed:
7901.11.00	- - Containing by weight 99.99% or more of zinc	2%
7901.12.00	- - Containing by weight less than 99.99% of zinc	2%
7901.20.00	- Zinc alloys	2%
7902.00.00	ZINC WASTE AND SCRAP	2%
7903	ZINC DUST, POWDERS AND FLAKES:
7903.10.00	- Zinc dust	10% DC:5%
	From 1 January 1990	7.5% DC:2.5%
	From 1 January 1991	5%
	From 1 January 1992	2%
7903.90.00	- Other	2%
7904.00.00	ZINC BARS, RODS, PROFILES AND WIRE	2%
7905.00.00	ZINC PLATES, SHEETS, STRIP AND FOIL	2%
7906.00.00	ZINC TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES)	2%
7907	OTHER ARTICLES OF ZINC:
7907.10.00	- Gutters, roof capping, skylight frames and other fabricated building components	20% DC:15%
7907.90.00	- Other	20% DC:15%

SCHEDULE 3—continued

Chapter 80

Tin and articles thereof

Note.

1.- In this Chapter the following 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. “Bars and rods” also covers cast or sintered products, of the same forms an”d dimensions, which have been subsequently worked after production (otherwise than by simple trimming or descaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b) Profiles

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of 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.

8004.00.00 and 8005 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

SCHEDULE 3—continued

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.

Subheading Note.

1.- In this Chapter the following have the meanings hereby assigned to them:

(a) Tin, not alloyed

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

TABLE - Other elements

Element		Limiting content % by weight
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 shall be equal to or greater than the limit specified in the foregoing table.
8001	UNWROUGHT TIN:
8001.10.00	- Tin, not alloyed		2%
8001.20.00	- Tin alloys		2%
8002.00.00	TIN WASTE AND SCRAP		2%
8003.00.00	TIN BARS, RODS, PROFILES AND WIRE		2%
8004.00.00	TIN PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.2 mm		2%
8005	TIN 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; TIN POWDERS AND FLAKES:
8005.10.00	- Foil		2%
8005.20.00	- Powders and flakes		2%
8006.00.00	TIN TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES)		2%
8007.00.00	OTHER ARTICLES OF TIN		2%

SCHEDULE 3—continued

Chapter 81

Other base metals; cermets; articles thereof

Subheading Note.
l.- Note 1 to Chapter 74, defining “bars and rods”, “profiles”, “wire” and “plates, sheets, strip and foil” shall apply, mutatis mutandis, to this Chapter.
8101	TUNGSTEN (WOLFRAM) AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP:
8101.10.00	- Powders	2%
8101.9	- Other:
8101.91.00	- - Unwrought tungsten, including bars and rods obtained simply by sintering; waste and scrap	2%
8101.92.00	- - Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil	2%
8101.93.00	- - Wire	2%
8101.99.00	- - Other	2%
8102	MOLYBDENUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP:
8102.10.00	- Powders	2%
8102.9	- Other:
8102.91.00	- - Unwrought molybdenum, including bars and rods obtained simply by sintering; waste and scrap	2%
8102.92.00	- - Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil	2%
8102.93.00	- - Wire	2%
8102.99.00	- - Other	2%
8103	TANTALUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP:
8103.10.00	- Unwrought tantalum, including bars and rods obtained simply by sintering; waste and scrap; powders	2%
8103.90.00	- Other	2%
8104	MAGNESIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP:
8104.1	- Unwrought magnesium:
8104.11.00	- - Containing at least 99.8% by weight of magnesium	2%
8104.19.00	- - Other	2%
8104.20.00	- Waste and scrap	2%
8104.30.00	- Raspings, turnings and granules, graded according to size; powders	2%
8104.90.00	- Other	2%
8103	COBALT MATTES AND OTHER INTERMEDIATE PRODUCTS OF COBALT METALLURGY; COBALT AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP:
8105.10.00	- Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; waste and scrap; powders	2%
8105.90.00	- Other	2%

SCHEDULE 3—continued

8106.00.00	BISMUTH AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP	2%
8107	CADMIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP:
8107.10.00	- Unwrought cadmium; waste and scrap; powders	2%
8107.90.00	- Other	2%
8108	TITANIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP:
8108.10.00	- Unwrought titanium; waste and scrap	2%
8108.90.00	- Other	2%
8109	ZIRCONIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP:
8109.10.00	- Unwrought zirconium; waste and scrap; powders	2%
8109.90.00	- Other	2%
8110.00.00	ANTIMONY AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP	2%
8111.00.00	MANGANESE AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP	2%
8112	BERYLLIUM, CHROMIUM, GERMANIUM, VANADIUM, GALLIUM, HAFNIUM, INDIUM, NIOBIUM (COLUMBIUM), RHENIUM AND THALLIUM, AND ARTICLES OF THESE METALS, INCLUDING WASTE AND SCRAP:
8112.1	- Beryllium:
8112.11.00	- - Unwrought; waste and scrap; powders	2%
8112.19.00	- - Other	2%
8112.20.00	- Chromium	2%
8112.30.00	- Germanium	2%
8112.40.00	- Vanadium	2%
8112.9	- Other:
8112.91.00	- - Unwrought; waste and scrap; powders	2%
8112.99.00	- - Other	2%
8113.00.00	CERMETS AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP	2%

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 8209.00.00, 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

SCHEDULE 3—continued

(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 (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 8510.

3 - Sets consisting of one or more knives of 8211 and at least an equal number of articles of 8215 are to be classified in 8215.

8201	HAND TOOLS, THE FOLLOWING: SPADES, SHOVELS, MATTOCKS, PICKS, HOES, FORKS AND RAKES; AXES, BILL HOOKS AND SIMILAR HEWING TOOLS; SECATEURS OF ANY KIND; SCYTHES, SICKLES, HAY KNIVES, HEDGE SHEARS, TIMBER WEDGES AND OTHER TOOLS OF A KIND USED IN AGRICULTURE, HORTICULTURE OR FORESTRY:
8201.10.00	- Spades and shovels	20% DC:15%
8201.20.00	- Forks	20% DC:15%
8201.30.00	- Mattocks, picks, hoes and rakes	20%
	- Mattocks, picks, hoes and rakes	DC:15%
8201.40.00	- Axes, bill hooks and similar hewing tools	20%
	- Axes, bill hooks and similar hewing tools	DC:15%
8201.50.00	- One-handed secateurs (including poultry shears)	20% DC:15%
8201.60.00	- Hedge shears, two-handed pruning shears and similar two-handed shears	20%
		DC:15%
8201.90.00	- Other hand tools of a kind used in agriculture, horticulture or forestry	20%
		DC:15%
8202	HAND SAWS; BLADES FOR SAWS OF ALL KINDS (INCLUDING SLITTING, SLOTTING OR TOOTHLESS SAW BLADES):
8202.10.00	- Hand saws	20% DC:15%
8202.20.00	- Band saw blades	20% DC:15%
8202.3	- Circular saw blades (including slitting or slotting saw blades):
8202.31.00	- - With working part of steel	20% DC:15%
8202.32.00	- - With working part of other materials	20%
	- - With working part of other materials	DC:15%
8202.40.00	- Chain saw blades	Free
8202.9	- Other saw blades:
8202.91.00	- - Straight saw blades, for working metal	20%
	- - Straight saw blades, for working metal	DC:15%

SCHEDULE 3—continued

8202.99.00	- - Other	20% DC:15%
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	30%
	- Files, rasps and similar tools	DC:25% CAN:22%
8203.20.00	- Pliers (including cutting pliers), pincers, tweezers and similar tools	20%
		DC:15%
8203.30.00	- Metal cutting shears and similar tools	20%
	- Metal cutting shears and similar tools	DC:15%
8203.40.00	- Pipe-cutters, bolt croppers, perforating punches and similar tools	20%
		DC:15%
8204	HAND-OPERATED SPANNERS AND WRENCHES (INCLUDING TORQUE METER WRENCHES BUT NOT INCLUDING TAP WRENCHES); INTERCHANGEABLE SPANNER SOCKETS, WITH OR WITHOUT HANDLES:
8204.1	- Hand-operated spanners and wrenches:
8204.11.00	- - Non-adjustable	25%
	- - Non-adjustable	DC:20%
8204.12.00	- - Adjustable	25% DC:20%
8204.20.00	- Interchangeable spanner sockets, with or without handles	25%
	- Interchangeable spanner sockets, with or without handles	DC:20%
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; ANVILS; PORTABLE FORGES; HAND OR PEDAL-OPERATED GRINDING WHEELS WITH FRAMEWORKS:
8205.10.00	- Drilling, threading or tapping tools	20% DC:15%
8205.20.00	- Hammers and sledge hammers	20%
	- Hammers and sledge hammers	DC:15%
8205.30.00	- Planes, chisels, gouges and similar cutting tools for working wood	20%
		DC:15%
8205.40.00	- Screwdrivers	20% DC:15%
8205.5	- Other hand tools (including glaziers’ diamonds):
8205.51.00	- - Household tools	20% DC:15%
8205.59.00	- - Other	20% DC:15%
8205.60.00	- Blow lamps	20%
	- Blow lamps	DC:15%

SCHEDULE 3—continued

8205.70.00	- Vices, clamps and the like	20%
	- Vices, clamps and the like	DC:15%
8205.80.00	- Anvils; portable forges; hand or pedal-operated grinding wheels with frameworks	20%
		DC:15%
8205.90.00	- Sets of articles of two or more of the foregoing subheadings	20%
		DC:15%
8206.00.00	TOOLS OF TWO OR MORE OF 8202 TO 8205, PUT UP IN SETS FOR RETAIL SALE	25%
		DC:20%
8207	INTERCHANGEABLE TOOLS FOR HAND TOOLS, WHETHER OR NOT POWER-OPERATED, OR FOR MACHINE-TOOLS (FOR EXAMPLE, FOR PRESSING, STAMPING, PUNCHING, TAPPING, THREADING, DRILLING, BORING, BROACHING, MILLING, TURNING OR SCREW DRIVING), INCLUDING DIES FOR DRAWING OR EXTRUDING METAL, AND ROCK DRILLING OR EARTH BORING TOOLS:
8207.1	- Rock drilling or earth boring tools:
8207.11.00	- - With working part of sintered metal carbide or cermets	15%
	- - With working part of sintered metal carbide or cermets	DC:10% CAN:9%
8207.12.00	- - With working part of other material	15% DC:10% CAN:9%
8207.20.00	- Dies for drawing or extruding metal	20% DC:15%
8207.30.00	- Tools for pressing, stamping or punching	20% DC:15%
8207.40.00	- Tools for tapping or threading	20% DC:15%
8207.50.00	- Tools for drilling, other than for rock drilling	20%
	- Tools for drilling, other than for rock drilling	DC:15%
8207.60.00	- Tools for boring or broaching	20% DC:15%
8207.70.00	- Tools for milling	20%
	- Tools for milling	DC:15%
8207.80.00	- Tools for turning	20%
	- Tools for turning	DC:15%
8207.90.00	- Other interchangeable tools	20% DC:15%
8208	KNIVES AND CUTTING BLADES, FOR MACHINES OR FOR MECHANICAL APPLIANCES:
8208.10.00	- For metal working	25%
	- For metal working	DC:20%
8208.20.00	- For wood working	25%
	- For wood working	DC:20%
8208.30.00	- For kitchen appliances or for machines used by the food industry	25%
		DC:20%
8208.40.00	- For agricultural, horticultural or forestry machines	2%
8208.90.00	- Other	25% DC:20%

SCHEDULE 3—continued

8209.00.00	PLATES, STICKS, TIPS AND THE LIKE FOR TOOLS, UNMOUNTED, OF SINTERED METAL CARBIDES OR CERMETS	20%
		DC:15%
		CAN:12%
8210.00.00	HAND-OPERATED MECHANICAL APPLIANCES, WEIGHING 10 kg OR LESS, USED IN THE PREPARATION, CONDITIONING OR SERVING OF FOOD OR DRINK	10%
		DC:5%

8211	KNIVES WITH CUTTING BLADES, SERRATED OR NOT (INCLUDING PRUNING KNIVES), OTHER THAN KNIVES OF 8208, AND BLADES THEREFOR:
8211.10.00	- Sets of assorted articles	20% DC:15%
8211.9	- Other:
8211.91.00	- - Table knives having fixed blades	20%
	- - Table knives having fixed blades	DC:15%
8211.92	- - Other knives having fixed blades:
8211.92.10	- - - Kitchen knives, butchers’ knives and slaughtermen’s knives	20%
		DC:15%
8211.92.90	- - - Other	5%
8211.93.00	- - Knives having other than fixed blades	5%
8211.94	- - Blades:
8211.94.10	- - - For table knives, kitchen knives, butchers’ knives and slaughtermen’s knives	20%
		DC:15%
8211.94.90	- - - Other	5%
8212	RAZORS AND RAZOR BLADES (INCLUDING RAZOR BLADE BLANKS IN STRIPS):
8212.10.00	- Razors	2%
8212.20.00	- Safety razor blades, including razor blade blanks in strips	2%
8212.90.00	- Other parts	2%
8213.00.00	SCISSORS, TAILORS’ SHEARS AND SIMILAR SHEARS, AND BLADES THEREFOR	2%
8214	OTHER ARTICLES OF CUTLERY (FOR EXAMPLE, HAIR CLIPPERS, BUTCHERS’ OR KITCHEN CLEAVERS, CHOPPERS AND MINCING KNIVES, PAPER KNIVES); MANICURE OR PEDICURE SETS AND INSTRUMENTS (INCLUDING NAIL FILES):
8214.10.00	- Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor	2%

8214.20.00	- Manicure or pedicure sets and instruments (including nail files)	2%
8214.90.00	- Other	2%
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 one article plated with precious metal	20%
		DC:15%
8215.20.00	- Other sets of assorted articles	20% DC:15%

SCHEDULE 3—continued

8215.9	- Other:
8215.91.00	- - Plated with precious metal	20%
	- - Plated with precious metal	DC:15%
8215.99.00	- - Other	20%
		DC:15%

Chapter 83

Miscellaneous articles of base metal

Notes.

l.- 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 7312, 7315, 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 8302, “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.

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	25% DC:20%
8301.20.00	- Locks of a kind used for motor vehicles	25% FI:20% DC:20%
8301.30.00	- Locks of a kind used for furniture	25% DC:20%
8301.40.00	- Other locks	25% DC:20%
8301.50.00	- Clasps and frames with clasps, incorporating locks	25% DC:20%
8301.60.00	- Parts	25% DC:20%
8301.70.00	- Keys presented separately	25% DC:20% CAN:15%
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:
8302.10.00	- Hinges	20% DC:15%

SCHEDULE 3—continued

8302.20.00	- Castors	20% DC:15%
8302.30.00	- Other mountings, fittings and similar articles suitable for motor vehicles	20% DC:15%
8302.4	- Other mountings, fittings and similar articles:
8302.41.00	- - Suitable for buildings	20% DC:15%
8302.42.00	- - Other, suitable for furniture	20% DC:15%
8302.49.00	- - Other	20% DC:15%
8302.50.00	- Hat-racks, hat-pegs, brackets and similar fixtures	20% DC:15%
8302.60.00	- Automatic door closers	20% DC:15%
8303.00.00	ARMOURED OR REINFORCED SAFES, STRONGBOXES AND DOORS AND SAFE DEPOSIT LOCKERS FOR STRONG-ROOMS, CASH OR DEED BOXES AND THE LIKE, OF BASE METAL	20% DC:15%
8304.00.00	FILING CABINETS, CARD-INDEX CABINETS, PAPER TRAYS, PAPER RESTS, PEN TRAYS, OFFICE-STAMP STANDS AND SIMILAR OFFICE OR DESK EQUIPMENT, OF BASE METAL, OTHER THAN OFFICE FURNITURE OF 9403	20% DC:15%
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	25% DC:20%
8305.20.00	- Staples in strips	20% DC:15%
8305.90.00	- Other, including parts	25% DC: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:
8306.10.00	- Bells, gongs and the like	20% DC:15%
8306.2	- Statuettes and other ornaments:
8306.21.00	- - Plated with precious metal	20% DC:15%
8306.29.00	- - Other	20% DC:15%
8306.30.00	- Photograph, picture or similar frames; mirrors	20% DC:15%

SCHEDULE 3—continued

8307	FLEXIBLE TUBING OF BASE METAL, WITH OR WITHOUT FITTINGS:
8307.10.00	- Of iron or steel	20% DC:15%
8307.90.00	- Of other base metal	20% DC:15%
8308	CLASPS, FRAMES WITH CLASPS, BUCKLES, BUCKLE-CLASPS, HOOKS, EYES, EYELETS AND THE LIKE, OF BASE METAL, OF A KIND USED FOR CLOTHING, FOOTWEAR, AWNINGS, HANDBAGS, TRAVEL GOODS OR OTHER MADE UP ARTICLES; TUBULAR OR BIFURCATED RIVETS, OF BASE METAL; BEADS AND SPANGLES, OF BASE METAL:
8308.10.00	- Hooks, eyes and eyelets	20% DC:15%
8308.20.00	- Tubular or bifurcated rivets	20% DC:15%
8308.90.00	- Other, including parts	20% DC:15%
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	20% DC:15%
8309.90.00	- Other	20% DC:15%
8310.00.00	SIGN-PLATES, NAME-PLATES, ADDRESS-PLATES AND SIMILAR PLATES, NUMBERS, LETTERS AND OTHER SYMBOLS, OF BASE METAL, EXCLUDING THOSE OF 9405	20% DC:15%
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 arc-welding	15% DC:10%
8311.20.00	- Cored wire of base metal, for electric arc-welding	15% DC:10%
8311.30.00	- Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame	15% DC:10%
8311.90.00	- Other, including parts	2%

SCHEDULE 3—continued

Section XVI

Machinery and mechanical appliances;

electrical equipment; parts thereof;

sound recorders and reproducers,

television image and sound recorders and reproducers,

and parts and accessories of such articles

Notes.

1.- This Section does not cover:

(a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (4010); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of unhardened vulcanised rubber (4016);

(b) Articles of leather or of composition leather (4204.00.00) or of furskin (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 of textile material (5910.00.00) or other articles of textile material for technical uses (5911);

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) of 7102 to 7104, or articles wholly of such stones of 7116, except unmounted worked sapphires and diamonds for styli (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 (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 8207 or brushes of a kind used as parts of machines of 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 6804 or 6909); or

(p) Articles of Chapter 95.

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 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 Chapters 84 or 85 (other than 8485 and 8548.00.00) 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 8479 or 8543) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of 8517 and 8525 to 8528 are to be classified in 8517;

SCHEDULE 3—continued

3.- Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines adapted 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, “machine” means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.

Chapter 84

Nuclear reactors, boilers, machinery

and mechanical appliances; parts thereof

Notes.

1.- This Chapter does not cover:

(a) Millstones, grindstones or other articles of Chapter 68;

(b) Appliances or machinery (for example, pumps) or parts thereof, of ceramic material (Chapter 69);

(c) Laboratory glassware (7017); machinery, appliances or other articles for technical uses or parts thereof, of glass (7019 or 7020);

(d) Articles of 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);

(e) Electro-mechanical tools for working in the hand, of 8508 or electro-mechanical domestic appliances of 8509; or

(f) Hand-operated mechanical floor sweepers, not motorised (9603).

2.- Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description in one or more of headings 8401 to 8424 and at the same time to a description in one or other of headings 8425 to 8480 is to be classified under the appropriate heading of the former group and not the latter.

8419 does not, however, cover:

(a) Germination plant, incubators or brooders (8436);

(b) Grain dampening machines (8437);

(d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (8451); or

(e) Machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.

8422 does not cover:

(a) Sewing machines for closing bags or similar containers (8452); or

(b) Office machinery of 8472.

3.- A machine-tool for working any material which answers to a description in 8456 and at the same time to a description in 8457, 8458, 8459, 8460, 8461, 8464 or 8465 is to be classified in 8456.

SCHEDULE 3—continued

4.- 8457 applies only to machine-tools for working metal (other than lathes) which can carry out different types of machining operations either:

(a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres),

(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or

5.- (A) For the purposes of 8471, “automatic data processing machines” means:

(a) Digital machines, capable of

(1) storing the processing program or programs and at least the data immediately necessary for the execution of the program;

(2) being freely programmed in accordance with the requirements of the user;

(3) performing arithmetical computations specified by the user; and,

(4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run;

(b) Analogue machines capable of simulating mathematical models and comprising at least: analogue elements, control elements and programming elements;

(c) Hybrid machines consisting of either a digital machine with analogue elements or an analogue machine with digital elements.

(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separately-housed units. A unit is to be regarded as being a part of the complete system if it meets all the following conditions:

(a) it is connectable to the central processing unit either directly or through one or more other units;

(b) it is specifically designed as part of such a system (it must, in particular, unless it is a power supply unit, be able to accept or deliver data in a form (code or signals) which can be used by the system).

Such units presented separately are also to be classified in 8471.

8471 does not cover machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function. Such machines are classified in the headings appropriate to their respective functions or, failing that, in residual headings.

6.- 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% or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in 7326.

7.- 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 8479. 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.

Subheading Note.

1.- 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.

SCHEDULE 3—continued

Additional Note.
1.- In this Chapter, the power of an internal combustion piston engine shall be taken to be the net output, expressed in kilowatts, that the engine is capable of delivering continuously at a stated crankshaft speed under standard operating conditions.
8401	NUCLEAR REACTORS; FUEL ELEMENTS (CARTRIDGES), NON-IRRADIATED, FOR NUCLEAR REACTORS; MACHINERY AND APPARATUS FOR ISOTOPIC SEPARATION:
8401.10.00	- Nuclear reactors	15% DC:10% CAN:7.5%
8401.20.00	- Machinery and apparatus for isotopic separation, and parts thereof	15%
		DC:10%
8401.30.00	- Fuel elements (cartridges), non-irradiated	15%
	- Fuel elements (cartridges), non-irradiated	DC:10% CAN:7.5%
8401.40.00	- Parts of nuclear reactors	15% DC:10% CAN:7.5%
8402	STEAM OR OTHER VAPOUR GENERATING BOILERS (OTHER THAN CENTRAL HEATING HOT WATER BOILERS CAPABLE ALSO OF PRODUCING LOW PRESSURE STEAM); SUPER-HEATED WATER BOILERS:
8402.1	- Steam or other vapour generating boilers:
8402.11.00	- - Watertube boilers with a steam production exceeding 45 t per hour	20%
		DC:15%
		CAN:12%
8402.12.00	- - Watertube boilers with a steam production not exceeding 45 t per hour	20%
		DC:15%
		CAN:12%
8402.19.00	- - Other vapour generating boilers, including hybrid boilers	20% DC:15% CAN:12%
8402.20.00	- Super-heated water boilers	20%
	- Super-heated water boilers	DC:15% CAN:12%
8402.90.00	- Parts	20% DC:15% CAN:12%
8403	CENTRAL HEATING BOILERS OTHER THAN THOSE OF 8402:
8403.10.00	- Boilers	20% DC:15%
8403.90.00	- Parts	20% DC:15%
8404	AUXILIARY PLANT FOR USE WITH BOILERS OF 8402 OR 8403 (FOR EXAMPLE, ECONOMISERS, SUPER-HEATERS, SOOT REMOVERS, GAS RECOVERERS); CONDENSERS FOR STEAM OR OTHER VAPOUR POWER UNITS:

SCHEDULE 3—continued

8404.10.00	- Auxiliary plant for use with boilers of 8402 or 8403	20%
	- Auxiliary plant for use with boilers of 8402 or 8403	DC:15% CAN:12%
8404.20.00	- Condensers for steam or other vapour power units	20%
	- Condensers for steam or other vapour power units	DC:15% CAN:12%
8404.90.00	- Parts	20% DC:15% CAN:12%
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:
8405.10.00	- 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	15%
		DC:10%
		CAN:10%
8405.90.00	- Parts	15% DC:10% CAN:10%
8406	STEAM TURBINES AND OTHER VAPOUR TURBINES:
8406.1	- Turbines:
8406.11.00	- - For marine propulsion	2%
8406.19.00	- - Other	2%
8406.90.00	- Parts	2%
8407	SPARK-IGNITION RECIPROCATING OR ROTARY INTERNAL COMBUSTION PISTON ENGINES:
8407.10.00	- Aircraft engines	2%
8407.2	- Marine propulsion engines:
8407.21.00	- - Outboard motors	10% DC:5%
8407.29.00	- - Other	2%
8407.3	- Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87:
8407.31.00	- - Of a cylinder capacity not exceeding 50 cm3	25% DC:20%
8407.32	- - Of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3:
8407.32.10	- - - Engines, as follows:	25%
	(a) engines of a kind used in vehicles of 8703;	DC:20%
	(b) engines, NSA, having a power not exceeding 4.5 kW
	(b) engines, NSA, having a power not exceeding 4.5 kW
8407.32.90	- - - Other	2%
8407.33	- - Of a cylinder capacity exceeding 250 cm3 but not exceeding 1 000 cm3:
8407.33.10	- - - For use in the assembly or manufacture of vehicles of 8703.21.10 or 8704.31.10	85%
		NZ:80% FI:80% DC:80% CAN:77.5%

SCHEDULE 3—continued

	From 1 January 1989	80% NZ:80% FI:75% DC:75% CAN:72.5%
	From 1 January 1990	72.5% NZ:72.5% FI:67.5% DC:67.5% CAN:65%
	From 1 January 1991	65% NZ:65% FI:60% DC:60% CAN:57.5%
	From 1 January 1992	57.5% NZ:57.5% FI:52.5% DC:52.5% CAN:50%
8407.33.20	- - - Engines, NSA, of a kind used with vehicles of 8702, 8703, 8704 or 8705	25% DC:20%
8407.33.90	- - - Other	2%
8407.34	- - Of a cylinder capacity exceeding 1 000 cm3:
8407.34.10	- - - For use in the assembly or manufacture of vehicles of 8703.22.10, 8703.23.10, 8703.24.10 or 8704.31.10	85% NZ:80% FI:80% DC:80% CAN:77.5%
	From 1 January 1989	80% NZ:80% FI:75% DC:75% CAN:72.5%
	From 1 January 1990	72.5% NZ:72.5% FI:67.5% DC:67.5% CAN:65%
	From 1 January 1991	65% NZ:65% FI:60% DC:60% CAN:57.5%
	From 1 January 1992	57.5% NZ:57.5% FI:52.5% DC:52.5% CAN:50%
8407.34.20	- - - Engines, NSA, of a kind used with vehicles of 8701.20.00, 8702, 8703, 8704 or 8705	25% DC:20%
8407.34.90	- - - Other	2%

SCHEDULE 3—continued

8407.90	- Other engines:
8407.90.10	- - - For use in the assembly or manufacture of vehicles of 8703.90.10 or 8704.31.10	85%
		NZ:80%
		FI:80%
		DC:80%
		CAN:77.5%
	From 1 January 1989	80%
		NZ:80%
		FI:75%
		DC:75%
		CAN:72.5%
	From 1 January 1990	72.5%
	From 1 January 1990	NZ:72.5%
		FI:67.5%
		DC:67.5%
		CAN:65%
	From 1 January 1991	65%
	From 1 January 1991	NZ:65%
		FI:60%
		DC:60%
		CAN:57.5%
	From 1 January 1992	57.5%
		NZ:57.5%
		FI:52.5%
		DC:52.5%
		CAN:50%
8407.90.20	- - - Engines, as follows:	25%
	(a) engines, NSA, of a kind used with vehicles of 8701.20.00, 8702, 8703, 8704 or 8705;	DC:20%

	(b) engines, NSA, having a power not exceeding 4.5 kW
	(b) engines, NSA, having a power not exceeding 4.5 kW
8407.90.90	- - - Other	2%
8408	COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINES (DIESEL OR SEMI-DIESEL ENGINES):


8408.10.00	- Marine propulsion engines	2%
8408.20	- Engines of a kind used for the propulsion of vehicles of Chapter 87:

8408.20.10	- - - For use in the assembly or manufacture of vehicles of 8703.31.10, 8703.32.10, 8703.33.10 or 8704.21.10	85%
		NZ:80%
		FI:80%
		DC:80%
		CAN:77.5%
	From 1 January 1989	80%
	From 1 January 1989	NZ:80%
		FI:75%
		DC:75%
		CAN:72.5%
	From 1 January 1990	72.5%
	From 1 January 1990	NZ:72.5%
		FI:67.5%
		DC:67.5%
		CAN:65%

SCHEDULE 3—continued

	From 1 January 1991	65%
		NZ:65%
		FI:60%
		DC:60%
		CAN:57.5%
	From 1 January 1992	57.5%
		NZ:57.5%
		FI:52.5%
		DC:52.5%
		CAN:50%
8408.20.20	- - - Engines, NSA, of a kind used with vehicles of 8701.20.00, 8702, 8703, 8704 or 8705	25%
		DC:20%
8408.20.90	- - - Other	2%
8408.90.00	- Other engines	2%
8409	PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE ENGINES OF 8407 OR 8408:


8409.10.00	- For aircraft engines	25%
	- For aircraft engines	DC:20%
8409.9	- Other:
8409.91	- - Suitable for use solely or principally with spark-ignition internal combustion piston engines:

8409.91.10	- - - Parts, as follows:	25%
	(a) carburettors, and parts therefor, not being suitable for use with motor-cycles;	DC:20%

	(b) piston rings;
	(c) piston pins;
	(d) valves;
	(e) parts, for engines of a kind used with vehicles of 8701.20.00, 8702, 8703, 8704 or 8705;

	(f) parts, of a kind used with engines having a power not exceeding 4.5 kW of 8407.31.00, 8407.32.10 or 8407.90.20


8409.91.90	- - - Other	2%
8409.99	- - Other:
8409.99.10	- - - Parts, as follows:	25%
	(a) piston rings;	DC:20%
	(b) piston pins;
	(c) valves;
	(d) other parts for engines of a kind used with vehicles of 8701.20.00, 8702, 8703, 8704 or 8705, but not including fuel injection equipment and parts therefor unless for use in the assembly or manufacture of those vehicles




8409.99.90	- - - Other	2%
8410	HYDRAULIC TURBINES, WATER WHEELS, AND REGULATORS THEREFOR:
	HYDRAULIC TURBINES, WATER WHEELS, AND REGULATORS THEREFOR:
8410.1	- Hydraulic turbines and water wheels:
8410.11.00	- - Of a power not exceeding 1 000 kW	25%
	- - Of a power not exceeding 1 000 kW	DC:20%

SCHEDULE 3—continued

8410.12.00	- - Of a power exceeding 1 000 kW but not exceeding 10 000 kW	25%
		DC:20%
8410.13.00	- - Of a power exceeding 10 000 kW	25% DC:20%
8410.90.00	- Parts, including regulators	25% DC:20%
8411	TURBO-JETS, TURBO-PROPELLERS AND OTHER GAS TURBINES:
8411.1	- Turbo-jets:
8411.11.00	- - Of a thrust not exceeding 25 kN	Free
8411.12.00	- - Of a thrust exceeding 25 kN	Free
8411.2	- Turbo-propellers:
8411.21.00	- - Of a power not exceeding 1 100 kW	Free
8411.22.00	- - Of a power exceeding 1 100 kW	Free
8411.8	- Other gas turbines:
8411.81.00	- - Of a power not exceeding 5 000 kW	Free
8411.82.00	- - Of a power exceeding 5 000 kW	Free
8411.9	- Parts:
8411.91.00	- - Of turbo-jets or turbo-propellers	Free
8411.99.00	- - Other	Free
8412	OTHER ENGINES AND MOTORS:
8412.10.00	- Reaction engines other than turbo-jets	Free
8412.2	- Hydraulic power engines and motors:
8412.21.00	- - Linear acting (cylinders)	25% DC:20%
8412.29.00	- - Other	25% DC:20%
8412.3	- Pneumatic power engines and motors:
8412.31.00	- - Linear acting (cylinders)	25% DC:20%
8412.39	- - Other:
8412.39.10	- - - Actuators for the mechanical operation of control valves	25%
		DC:20%
8412.39.20	- - - Engines operated by an external source of compressed gas and having a maximum gas consumption rate not exceeding 0.07 m3/minute	20%
		DC:15%

8412.39.90	- - - Other	Free
8412.80.00	- Other	Free
8412.90	- Parts:
8412.90.10	- - - For engines of 8412.10.00, 8412.39.90 or 8412.80.00	Free
8412.90.90	- - - Other	20% DC: 15%
8413	PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED WITH A MEASURING DEVICE; LIQUID ELEVATORS:
8413.1	- Pumps fitted or designed to be fitted with a measuring device:

SCHEDULE 3—continued

8413.11.00	- - Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages	25%
		DC:20%
8413.19.00	- - Other	25%
		DC:20%
8413.20.00	- Hand pumps, other than those of 8413.11.00 or 8413.19.00	25%
	- Hand pumps, other than those of 8413.11.00 or 8413.19.00	DC:20%
8413.30	- Fuel, lubricating or cooling medium pumps for internal combustion piston engines:

8413.30.10	- - - Pumps, as follows:	2%
	(a) fuel pumps, used solely or principally with compression-ignition engines;

	(b) oil or petrol pumps for use in the assembly or manufacture of engines for:

	(i) vehicles, having a power exceeding 7.46 kW, of 8701.10.00, 8701.90.11 or 8701.90.19; (ii) vehicles of 8701.30.00, 8701.90.90 or 8709.19.00
8413.30.90	- - - Other	25%
		DC:20%
8413.40.00	- Concrete pumps	25%
	- Concrete pumps	DC:20%
8413.50	- Other reciprocating positive displacement pumps:
8413.50.10	- - - Specially designed for use in the mining or metallurgical industries, not being pulp pumps for use in conjunction with ore dressing machines	15%
		DC:10%

8413.50.90	- - - Other	25%
		DC:20%
8413.60	- Other rotary positive displacement pumps:
8413.60.10	- - - Specially designed for use in the mining or metallurgical industries, not being pulp pumps for use in conjunction with ore dressing machines	15%
		DC:10%

8413.60.90	- - - Other	25%
		DC:20%
8413.70	- Other centrifugal pumps:
8413.70.10	- - - Specially designed for use in the mining or metallurgical industries, not being pulp pumps for use in conjunction with ore dressing machines	15%
		DC:10%

8413.70.90	- - - Other	25%
		DC:20%
8413.8	- Other pumps; liquid elevators:
8413.81	- - Pumps:
8413.81.10	- - - Specially designed for use in the mining or metallurgical industries, not being pulp pumps for use in conjunction with ore dressing machines	15%
		DC:10%

8413.81.90	- - - Other	25%
		DC:20%
8413.82.00	- - Liquid elevators	25%
	- - Liquid elevators	DC:20%

SCHEDULE 3—continued

8413.9	- Parts:
8413.91	- - Of pumps:
8413.91.10	- - - Specially designed for use in the mining or metallurgical industries, not being pulp pumps for use in conjunction with ore dressing machines	15%
		DC:10%

8413.91.90	- - - Other	25% DC:20%
8413.92.00	- - Of liquid elevators	25%
	- - Of liquid elevators	DC:20%
8414	AIR OR VACUUM PUMPS, AIR OR OTHER GAS COMPRESSORS AND FANS; VENTILATING OR RECYCLING HOODS INCORPORATING A FAN, WHETHER OR NOT FITTED WITH FILTERS:
8414.10.00	- Vacuum pumps	20%
	- Vacuum pumps	DC:15%
8414.20.00	- Hand- or foot-operated air pumps	2%
8414.30.00	- Compressors of a kind used in refrigerating equipment	25% DC:20%
8414.40.00	- Air compressors mounted on a wheeled chassis for towing	5%
8414.5	- Fans:
8414.51.00	- - Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W	25%
		DC:20%

8414.59.00	- - Other	15% DC:10%
8414.60.00	- Hoods having a maximum horizontal side not exceeding 120 cm	25%
		DC:20%
8414.80.00	- Other	5%
8414.90.00	- Parts	20% DC:15%
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:
8415.10.00	- Window or wall types, self-contained	25%
	- Window or wall types, self-contained	DC:20%
8415.8	- Other:
8415.81.00	- - Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle	25%
		DC:20%
8415.82.00	- - Other, incorporating a refrigerating unit	25% DC:20%
8415.83.00	- - Not incorporating a refrigerating unit	25% DC:20%
8415.90.00	- Parts	25% DC:20%

SCHEDULE 3—continued

8416	FURNACE BURNERS FOR LIQUID FUEL, FOR PULVERISED SOLID FUEL OR FOR GAS; MECHANICAL STOKERS, MECHANICAL GRATES, MECHANICAL ASH DISCHARGERS AND SIMILAR APPLIANCES:
8416.10.00	- Furnace burners for liquid fuel	25% DC:20% CAN:17.5%
8416.20.00	- Other furnace burners, including combination burners	25% DC:20% CAN:17.5%
8416.30.00	- Mechanical stokers, mechanical grates, mechanical ash dischargers and similar appliances	15% DC:10%
8416.90.00	- Parts	25% DC:20% CAN:17.5%
8417	INDUSTRIAL OR LABORATORY FURNACES AND OVENS, INCLUDING INCINERATORS, NONELECTRIC:
8417.10.00	- Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals	15% DC:10%
8417.20.00	- Bakery ovens, including biscuit ovens	15% DC:10%
8417.80.00	- Other	15% DC:10%
8417.90.00	- Parts	15% DC:10%
8418	REFRIGERATORS, FREEZERS AND OTHER REFRIGERATING OR FREEZING EQUIPMENT, ELECTRIC OR OTHER; HEAT PUMPS OTHER THAN AIR CONDITIONING MACHINES OF 8415:
8418.10.00	- Combined refrigerator-freezers, fitted with separate external doors	30% DC:25%
8418.2	- Refrigerators, household type:
8418.21.00	- - Compression-type	30% DC:25%
8418.22.00	- - Absorption-type, electrical	30% DC:25%
8418.29.00	- - Other	30% DC:25%
8418.30.00	- Freezers of the chest type, not exceeding 800 L capacity	30% DC:25%
8418.40.00	- Freezers of the upright type, not exceeding 900 L capacity	30% DC:25%
8418.50.00	- Refrigerating or freezing display counters, cabinets, showcases and the like	25% DC:20%
8418.6	- Other refrigerating or freezing equipment; heat pumps:
8418.61.00	- - Compression type units whose condensers are heat exchangers	25% DC:20%
8418.69.00	- - Other	25% DC:20%

SCHEDULE 3—continued

8418.9	- Parts:
8418.91.00	- - Furniture designed to receive refrigerating or freezing equipment	25%
		DC:20%
8418.99.00	- - Other	20% DC:15%
8419	MACHINERY, PLANT OR LABORATORY EQUIPMENT, WHETHER OR NOT ELECTRICALLY HEATED, FOR THE TREATMENT OF MATERIALS BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE SUCH AS HEATING, COOKING, ROASTING, DISTILLING, RECTIFYING, STERILISING, PASTEURISING, STEAMING, DRYING, EVAPORATING, VAPORISING, CONDENSING OR COOLING, OTHER THAN MACHINERY OR PLANT OF A KIND USED FOR DOMESTIC PURPOSES; INSTANTANEOUS OR STORAGE WATER HEATERS, NON-ELECTRIC:
8419.1	- Instantaneous or storage water heaters, non-electric:
8419.11.00	- - Instantaneous gas water heaters	25%
	- - Instantaneous gas water heaters	DC:20%
8419.19.00	- - Other	20% DC:15%
8419.20.00	- Medical, surgical or laboratory sterilisers	15% DC:10%
8419.3	- Dryers:
8419.31.00	- - For agricultural products	15% DC:10%
8419.32.00	- - For wood, paper pulp, paper or paperboard	15% DC:10%
8419.39.00	- - Other	15% DC:10%
8419.40.00	- Distilling or rectifying plant	15% DC:10%
8419.50.00	- Heat exchange units	15%
	- Heat exchange units	DC:10%
8419.60.00	- Machinery for liquefying air or gas	15% DC:10%
8419.8	- Other machinery, plant and equipment:
8419.81.00	- - For making hot drinks or for cooking or heating food	25% DC:20%
8419.89.00	- - Other	15% DC:10%
8419.90.00	- Parts	20% DC:15%
8420	CALENDERING OR OTHER ROLLING MACHINES, OTHER THAN FOR METALS OR GLASS, AND CYLINDERS THEREFOR:
8420.10.00	- Calendering or other rolling machines	2%

SCHEDULE 3—continued

8420.9	- Parts:
8420.91.00	- - Cylinders	15% DC:10%
8420.99.00	- - Other	2%
8421	CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS; FILTERING OR PURIFYING MACHINERY AND APPARATUS, FOR LIQUIDS OR GASES:
8421.1	- Centrifuges, including centrifugal dryers:
8421.11.00	- - Cream separators	2%
8421.12.00	- - Clothes-dryers	25% DC:20%
8421.19.00	- - Other	25% DC:20%
8421.2	- Filtering or purifying machinery and apparatus for liquids:
8421.21.00	- - For filtering or purifying water	15% DC:10%
8421.22.00	- - For filtering or purifying beverages other than water	15% DC:10%
8421.23.00	- - Oil or petrol-filters for internal combustion engines	25%
	- - Oil or petrol-filters for internal combustion engines	NZ:10% DC:20%
8421.29.00	- - Other	15% DC:10%
8421.3	- Filtering or purifying machinery and apparatus for gases:
8421.31.00	- - Intake air filters for internal combustion engines	25%
	- - Intake air filters for internal combustion engines	NZ:10% DC:20%
8421.39.00	- - Other	15% DC:10%
8421.9	- Parts:
8421.91.00	- - Of centrifuges, including centrifugal dryers	25% DC:20%
8421.99.00	- - Other	20% DC:15%
8422	DISH WASHING MACHINES; MACHINERY FOR CLEANING OR DRYING BOTTLES OR OTHER CONTAINERS; MACHINERY FOR FILLING, CLOSING, SEALING, CAPSULING OR LABELLING BOTTLES, CANS, BOXES, BAGS OR OTHER CONTAINERS; OTHER PACKING OR WRAPPING MACHINERY; MACHINERY FOR AERATING BEVERAGES:
8422.1	- Dish washing machines:
8422.11.00	- - Of the household type	25%
	- - Of the household type	DC:20%
8422.19.00	- - Other	15% DC:10%
8422.20.00	- Machinery for cleaning or drying bottles or other containers	15%
		DC:10%

	SCHEDULE 3—continued
8422.30.00	- Machinery for filling, closing, sealing, capsuling or labelling bottles, cans, boxes, bags or other containers; machinery for aerating beverages	15% DC:10%
8422.40.00	- Other packing or wrapping machinery	2%
8422.90.00	- Parts	20% DC:15%
8423	WEIGHING MACHINERY (EXCLUDING BALANCES OF A SENSITIVITY OF 5 cg OR BETTER), INCLUDING WEIGHT OPERATED COUNTING OR CHECKING MACHINES; WEIGHING MACHINE WEIGHTS OF ALL KINDS:
8423.10.00	- Personal weighing machines, including baby scales; household scales	30% DC:25%
8423.20.00	- Scales for continuous weighing of goods on conveyors	15% DC:10%
8423.30.00	- Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales	15% DC:10%
8423.8	- Other weighing machinery:
8423.81.00	- - Having a maximum weighing capacity not exceeding 30 kg	15% DC:10%
8423.82.00	- - Having a maximum weighing capacity exceeding 30 kg but not exceeding 5 000 kg	15% DC:10%
8423.89.00	- - Other	15% DC:10%
8423.90.00	- Weighing machine weights of all kinds; parts of weighing, machinery	15% DC:10%
8424	MECHANICAL APPLIANCES (WHETHER OR NOT HAND-OPERATED) FOR PROJECTING, DISPERSING OR SPRAYING LIQUIDS OR POWDERS; FIRE EXTINGUISHERS, WHETHER OR NOT CHARGED; SPRAY GUNS AND SIMILAR APPLIANCES; STEAM OR SAND BLASTING MACHINES AND SIMILAR JET PROJECTING MACHINES:
8424.10.00	- Fire extinguishers, whether or not charged	20% DC:15%
8424.20.00	- Spray guns and similar appliances	15% DC:10%
8424.30.00	- Steam or sand blasting machines and similar jet projecting machines	15% DC:10%
8424.8	- Other appliances:
8424.81.00	- - Agricultural or horticultural	25% DC:20%
8424.89	- - Other:
8424.89.10	---Devices for washing motor vehicle windscreens, headlamps or windows	25% NZ:10% DC:20%
8424.89.90	---Other	15% DC:10%
8424.90.00	-Parts	20% DC:15%

	SCHEDULE 3—continued
8425	PULLEY TACKLE AND HOISTS OTHER THAN SKIP HOISTS; WINCHES AND CAPSTANS; JACKS:
8425.1	- Pulley tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles:
8425.11.00	- - Powered by electric motor	25% DC:20%
8425.19.00	- - Other	25% DC:20%
8425.20.00	- Pit-head winding gear; winches specially designed for use underground	25% DC:20%
8425.3	- Other winches; capstans:
8425.31.00	- - Powered by electric motor	25% DC:20%
8425.39.00	- - Other	25% DC:20%
8425.4	- Jacks; hoists of a kind used for raising vehicles:
8425.41.00	- - Built-in jacking systems of a type used in garages	30% DC:25%
8425.42.00	- - Other jacks and hoists, hydraulic	25% DC:20%
8425.49.00	- - Other	25% DC:20%
8426	DERRICKS; CRANES, INCLUDING CABLE CRANES; MOBILE LIFTING FRAMES, STRADDLE CARRIERS AND WORKS TRUCKS FITTED WITH A CRANE:
8426.1	-Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers:
8426.11.00	- - Overhead travelling cranes on fixed support	30% DC:25%
8426.12.00	- - Mobile lifting frames on tyres and straddle carriers	35% DC:30%
8426.19.00	- - Other	30% DC:25%
8426.20.00	- Tower cranes	30% DC:25%
8426.30.00	- Portal or pedestal jib cranes	30% DC:25%
8426.4	- Other machinery, self-propelled:
8426.41.00	- - On tyres	30% DC:25%
8426.49.00	- - Other	20% DC:15%
8426.9	- Other machinery:
8426.91.00	- - Designed for mounting on road vehicles	35% DC:30%
8426.99.00	- - Other	35% DC:30%

	SCHEDULE 3—continued
8427	FORK-LIFT TRUCKS; OTHER WORKS TRUCKS FITTED WITH LIFTING OR HANDLING EQUIPMENT:
8427.10.00	- Self-propelled trucks powered by an electric motor	25% DC:20%
8427.20.00	- Other self-propelled trucks	25% DC:20%
8427.90.00	- Other trucks	25% DC:20%
8428	OTHER LIFTING, HANDLING, LOADING OR UNLOADING MACHINERY (FOR EXAMPLE, LIFTS, ESCALATORS, CONVEYORS, TELEFERICS):
8428.10.00	- Lifts and skip hoists	25% DC:20%
8428.20.00	- Pneumatic elevators and conveyors	30% DC:25%
8428.3	- Other continuous-action elevators and conveyors, for goods or materials:
8428.31.00	- - Specially designed for underground use	25% DC:20%
8428.32.00	- - Other, bucket type	30% DC:25%
8428.33.00	- - Other, belt type	25% DC:20%
8428.39.00	- - Other	30% DC:25%
8428.40.00	- Escalators and moving walkways	30% DC:25%
8428.50.00	- Mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment	25% DC:20%
8428.60.00	-Teleferics, chair-lifts, ski-draglines; traction mechanisms for funiculars	25% DC:20%
8428.90.00	- Other machinery	20% DC:15%
8429	SELF-PROPELLED BULLDOZERS, ANGLEDOZERS, GRADERS, LEVELLERS, SCRAPERS, MECHANICAL SHOVELS, EXCAVATORS, SHOVEL LOADERS, TAMPING MACHINES AND ROAD ROLLERS:
8429.1	- Bulldozers and angledozers:
8429.11.00	- - Tracklaying	2%
8429.19.00	- - Other	2%
8429.20.00	- Graders and levellers	30% DC:25%
8429.30.00	- Scrapers	30% DC:25%
8429.40.00	- Tamping machines and road rollers	30% DC:25%

	SCHEDULE 3—continued
8429.5	- Mechanical shovels, excavators and shovel loaders:
8429.51.00	- - Front-end shovel loaders	20% DC:15%
8429.52.00	- - Machinery with a 360° revolving superstructure	20% DC:15%
8429.59.00	- - Other	20% DC:15%
8430	OTHER MOVING, GRADING, LEVELLING, SCRAPING, EXCAVATING, TAMPING, COMPACTING, EXTRACTING OR BORING MACHINERY, FOR EARTH, MINERALS OR ORES; PILE-DRIVERS AND PILE-EXTRACTORS; SNOW-PLOUGHS AND SNOW-BLOWERS:
8430.10.00	- Pile-drivers and pile-extractors	5%
8430.20.00	- Snow-ploughs and snow-blowers	5%
8430.3	- Coal or rock cutters and tunnelling machinery:
8430.31.00	- - Self-propelled	5%
8430.39.00	- - Other	5%
8430.4	- Other boring or sinking machinery:
8430.41.00	- - Self-propelled	20% DC:15%
8430.49.00	- - Other	20% DC:15%
8430.50.00	- Other machinery, self-propelled	5%
8430.6	- Other machinery, not self-propelled:
8430.61.00	- - Tamping or compacting machinery	25% DC:20%
8430.62.00	- - Scrapers	25% DC:20%
8430.69.00	- - Other	5%
8431	PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINERY OF 8425 TO 8430:
8431.10.00	- Of machinery of 8425	25% DC:20%
8431.20.00	- Of machinery of 8427	25% DC:20%
8431.3	- Of machinery of 8428:
8431.31.00	- - Of lifts, skip hoists or escalators	25% DC:20%
8431.39.00	- - Other	20% DC:15%
8431.4	- Of machinery of 8426, 8429 or 8430:
8431.41.00	- - Buckets, shovels, grabs and grips	30% DC:25%
8431.42.00	- - Bulldozer or angledozer blades	30% DC:25%

	SCHEDULE 3—continued
8431.43.00	--Parts of boring or sinking machinery of 8430.41.00 or 8430.49.00	10% DC:5% CAN:2.5%
8431.49.00	- - Other	20% DC:15%
8432	AGRICULTURAL, HORTICULTURAL OR FORESTRY MACHINERY FOR SOIL PREPARATION OR CULTIVATION; LAWN OR SPORTS-GROUND ROLLERS:
8432.10.00	- Ploughs	15% DC:10%
8432.2	- Harrows, scarifiers, cultivators, weeders and hoes:
8432.21.00	- - Disc harrows	15% DC:10%
8432.29.00	- - Other	20% DC:15%
8432.30.00	- Seeders, planters and transplanters	15% DC:10%
8432.40.00	- Manure spreaders and fertilizer distributors	15% DC:10%
8432.80.00	- Other machinery	15% DC:10% CAN:7.5%
8432.90.00	-Parts	20% DC:15%
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 8437:
8433.1	- Mowers for lawns, parks or sportsgrounds:
8433.11	- - Powered, with the cutting device rotating in a horizontal plane:
8433.11.10	---Lawnmowers designed for operation by a self-contained air-cooled internal combustion engine having a power not exceeding 7.46 kW	25% DC:20%
8433.11.90	---Other	15% DC:10%
8433.19	- - Other:
8433.19.10	---Lawnmowers designed for operation by a self-contained air-cooled internal combustion engine having a power not exceeding 7.46 kW	25% DC:20%
8433.19.90	---Other	15% DC:10%
8433.20.00	- Other mowers, including cutter bars for tractor mounting	15% DC:10%
8433.30.00	- Other haymaking machinery	15% DC:10%

	SCHEDULE 3—continued
8433.40.00	- Straw or fodder balers, including pick-up balers	15% DC:10% CAN:7.5%
8433.5	- Other harvesting machinery; threshing machinery:
8433.51.00	- - Combine harvester-threshers	Free
8433.52.00	- - Other threshing machinery	15% DC:10%
8433.53.00	- - Root or tuber harvesting machines	15% DC:10%
8433.59.00	- - Other	15% DC:10%
8433.60.00	- Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce	15% DC:10%
8433.90	- Parts:
8433.90.10	---For machines of 8433.51.00	Free
8433.90.90	---Other	15% DC:10%
8434	MILKING MACHINES AND DAIRY MACHINERY:
8434.10.00	- Milking machines	15% DC:10%
8434.20.00	- Dairy machinery	15% DC:10%
8434.90.00	-Parts	15% DC:10%
8435	PRESSES, CRUSHERS AND SIMILAR MACHINERY USED IN THE MANUFACTURE OF WINE, CIDER, FRUIT JUICES OR SIMILAR BEVERAGES:
8435.10.00	- Machinery	2%
8435.90.00	-Parts	2%
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	15% DC:10% CAN:10%
8436.2	-Poultry-keeping machinery; poultry incubators and brooders:
8436.21.00	- - Poultry incubators and brooders	15% DC:10% CAN:10%
8436.29.00	- - Other	15% DC:10% CAN:10%
8436.80.00	- Other machinery	15% DC:10% CAN:10%

	SCHEDULE 3—continued
8436.9	-Parts:
8436.91.00	--Of poultry-keeping machinery or poultry incubators and brooders	15% DC:10% CAN:10%
8436.99.00	- - Other	15% DC:10% CAN:10%
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, grain or dried leguminous vegetables	15% DC:10%
8437.80.00	- Other machinery	2%
8437.90.00	- Parts	5%
8438	MACHINERY, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER, FOR THE INDUSTRIAL PREPARATION OR MANUFACTURE OF FOOD OR DRINK, OTHER THAN MACHINERY FOR THE EXTRACTION OR PREPARATION OF ANIMAL OR FIXED VEGETABLE FATS OR OILS:
8438.10	- Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products:
8438.10.10	---For the manufacture of macaroni, spaghetti or similar products	2%
8438.10.90	---Other	15% DC:10%
8438.20.00	- Machinery for the manufacture of confectionery, cocoa or chocolate	15% DC:10%
8438.30.00	- Machinery for sugar manufacture	15% DC:10%
8438.40.00	- Brewery machinery	15% DC:10%
8438.50.00	- Machinery for the preparation of meat or poultry	25% DC:20%
8438.60.00	- Machinery for the preparation of fruits, nuts or vegetables	25% DC:20%
8438.80.00	- Other machinery	25% DC:20%
8438.90	- Parts:
8438.90.10	---For machinery of 8438.10, 8438.20.00, 8438.30.00 and 8438.40.00	15% DC:10%
8438.90.90	---Other	25% DC:20%
8439	MACHINERY FOR MAKING PULP OF FIBROUS CELLULOSIC MATERIAL OR FOR MAKING OR FINISHING PAPER OR PAPERBOARD:

	SCHEDULE 3—continued
8439.10.00	- Machinery for making pulp of fibrous cellulosic material	2%
8439.20.00	- Machinery for making paper or paperboard	10% DC:5%
8439.30.00	- Machinery for finishing paper or paperboard	10% DC:5%
8439.9	- Parts:
8439.91.00	--Of machinery for making pulp of fibrous cellulosic material	2%
8439.99.00	- - Other	10% DC:5% CAN:Free
8440	BOOK-BINDING MACHINERY, INCLUDING BOOK-SEWING MACHINES:
8440.10.00	- Machinery	2%
8440.90.00	-Parts	2%
8441	OTHER MACHINERY FOR MAKING UP PAPER PULP, PAPER OR PAPERBOARD, INCLUDING CUTTING MACHINES OF ALL KINDS:
8441.10.00	- Cutting machines	2%
8441.20.00	- Machines for making bags, sacks or envelopes	2%
8441.30.00	- Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding	2%
8441.40.00	- Machines for moulding articles in paper pulp, paper or paperboard	2%
8441.80.00	- Other machinery	2%
8441.90.00	-Parts	2%
8442	MACHINERY, APPARATUS AND EQUIPMENT (OTHER THAN THE MACHINE-TOOLS OF 8456 TO 8465), FOR TYPE-FOUNDING OR TYPE-SETTING, FOR PREPARING OR MAKING PRINTING BLOCKS, PLATES, CYLINDERS OR OTHER PRINTING COMPONENTS; PRINTING TYPE, BLOCKS, PLATES, CYLINDERS AND OTHER PRINTING COMPONENTS; BLOCKS, PLATES, CYLINDERS AND LITHOGRAPHIC STONES, PREPARED FOR PRINTING PURPOSES (FOR EXAMPLE, PLANED, GRAINED OR POLISHED):
8442.10.00	- Phototype-setting and composing machines	2%
8442.20.00	- Machinery, apparatus and equipment for type-setting or composing by other processes, with or without founding device	2%
8442.30.00	- Other machinery, apparatus and equipment	2%
8442.40.00	- Parts of the foregoing machinery, apparatus or equipment	2%
8442.50.00	- Printing type, blocks, plates, cylinders and other printing components; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)	2%

	SCHEDULE 3—continued
8443	PRINTING MACHINERY; MACHINES FOR USES ANCILLARY TO PRINTING:
8443.1	- Offset printing machinery:
8443.11.00	- - Reel fed	2%
8443.12.00	- - Sheet fed, office type (sheet size not exceeding 22 x 36 cm)	2%
8443.19.00	- - Other	2%
8443.2	- Letterpress printing machinery, excluding flexographic printing:
8443.21.00	- - Reel fed	2%
8443.29.00	- - Other	2%
8443.30.00	- Flexographic printing machinery	2%
8443.40.00	- Gravure printing machinery	2%
8443.50	- Other printing machinery:
8443.50.10	---Hot stamping machines	15% DC:10% CAN:7.5%
8443.50.90	---Other	2%
8443.60.00	- Machines for uses ancillary to printing	2%
8443.90	- Parts:
8443.90.10	---For machines of 8443.50.10	15% DC:10% CAN:7.5%
8443.90.90	---Other	2%
8444.00.00	MACHINES FOR EXTRUDING, DRAWING, TEXTURING OR CUTTING MAN-MADE TEXTILE MATERIALS	2%
8445	MACHINES FOR PREPARING TEXTILE FIBRES; SPINNING, DOUBLING OR TWISTING MACHINES AND OTHER MACHINERY FOR PRODUCING TEXTILE YARNS; TEXTILE REELING OR WINDING (INCLUDING WEFT-WINDING) MACHINES AND MACHINES FOR PREPARING TEXTILE YARNS FOR USE ON THE MACHINES OF 8446 OR 8447:
8445.1	- Machines for preparing textile fibres:
8445.11.00	- - Carding machines	2%
8445.12.00	- - Combing machines	2%
8445.13.00	- - Drawing or roving machines	2%
8445.19.00	- - Other	2%
8445.20.00	- Textile spinning machines	2%
8445.30.00	- Textile doubling or twisting machines	2%
8445.40.00	-Textile winding (including weft-winding) or reeling machines	2%
8445.90.00	- Other	2%
8446	WEAVING MACHINES (LOOMS):
8446.10.00	- For weaving fabrics of a width not exceeding 30 cm	2%

	SCHEDULE 3—continued
8446.2	- For weaving fabrics of a width exceeding 30 cm, shuttle type:
8446.21.00	- - Power looms	2%
8446.29.00	- - Other	2%
8446.30.00	- For weaving fabrics of a width exceeding 30 cm, shuttle-less type	2%
8447	KNITTING MACHINES, STITCH-BONDING MACHINES AND MACHINES FOR MAKING GIMPED YARN, TULLE, LACE, EMBROIDERY, TRIMMINGS, BRAID OR NET AND MACHINES FOR TUFTING:
8447.1	- Circular knitting machines:
8447.11.00	- - With cylinder diameter not exceeding 165 mm	2%
8447.12.00	- - With cylinder diameter exceeding 165 mm	2%
8447.20.00	- Flat knitting machines; stitch-bonding machines	2%
8447.90.00	- Other	5%
8448	AUXILIARY MACHINERY FOR USE WITH MACHINES OF 8444.00.00, 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 8444.00.00, 8445, 8446 OR 8447 (FOR EXAMPLE, SPINDLES AND SPINDLE FLYERS, CARD CLOTHING, COMBS, EXTRUDING NIPPLES, SHUTTLES, HEALDS AND HEALD-FRAMES, HOSIERY NEEDLES):
8448.1	-Auxiliary machinery for machines of 8444.00.00, 8445, 8446 or 8447:
8448.11.00	- - Dobbies and Jacquards; card reducing, copying, punching or assembling machines for use therewith	2%
8448.19.00	- - Other	2%
8448.20.00	- Parts and accessories of machines of 8444.00.00 or of their auxiliary machinery	2% CAN:Free
8448.3	-Parts and accessories of machines of 8445 or of their auxiliary machinery:
8448.31.00	- - Card clothing	2% CAN:Free
8448.32.00	--Of machines for preparing textile fibres, other than card clothing	2% CAN:Free
8448.33.00	- - Spindles, spindle flyers, spinning rings and ring travellers	2% CAN:Free
8448.39.00	- - Other	2% CAN:Free
8448.4	- Parts and accessories of weaving machines (looms) or of their auxiliary machinery:
8448.41.00	- - Shuttles	2% CAN:Free
8448.42.00	- - Reeds for looms, healds and heald-frames	2%
8448.49.00	- - Other	2%

	SCHEDULE 3—continued
8448.5	-Parts and accessories of machines of 8447 or of their auxiliary machinery:
8448.51.00	--Sinkers, needles and other articles used in forming stitches	2% CAN:Free
8448.59.00	- - Other	2%
8449.00.00	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	2%
8450	HOUSEHOLD OR LAUNDRY-TYPE WASHING MACHINES, INCLUDING MACHINES WHICH BOTH WASH AND DRY:
8450.1	- Machines, each of a dry linen capacity not exceeding 10 kg:
8450.11.00	- - Fully-automatic machines	30% DC:25%
8450.12.00	- - Other machines, with built-in centrifugal drier	30% DC:25%
8450.19.00	- - Other	30% DC:25%
8450.20.00	- Machines, each of a dry linen capacity exceeding 10 kg	15% DC:10%
8450.90.00	-Parts	25% DC:20%
8451	MACHINERY (OTHER THAN MACHINES OF 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:
8451.10.00	- Dry-cleaning machines	15% DC:10%
8451.2	- Drying machines:
8451.21.00	- - Each of a dry linen capacity not exceeding 10 kg	30% DC:25%
8451.29.00	- - Other	15% DC:10%
8451.30.00	- Ironing machines and presses (including fusing presses)	2%
8451.40.00	- Washing, bleaching or dyeing machines	2%
8451.50.00	- Machines for reeling, unreeling, folding, cutting or pinking textile fabrics	2%
8451.80.00	- Other machinery	5%
8451.90.00	-Parts	25% DC:20%

	SCHEDULE 3—continued
8452	SEWING MACHINES, OTHER THAN BOOK-SEWING MACHINES OF 8440; FURNITURE, BASES AND COVERS SPECIALLY DESIGNED FOR SEWING MACHINES; SEWING MACHINE NEEDLES:
8452.10.00	- Sewing machines of the household type	Free
8452.2	- Other sewing machines:
8452.21.00	- - Automatic units	Free
8452.29.00	- - Other	Free
8452.30.00	- Sewing machine needles	2%
8452.40.00	- Furniture, bases and covers for sewing machines and parts thereof	2%
8452.90.00	- Other parts of sewing machines	2%
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 hides, skins or leather	2%
8453.20.00	- Machinery for making or repairing footwear	2%
8453.80.00	- Other machinery	2%
8453.90.00	- Parts	2%
8454	CONVERTERS, LADLES, INGOT MOULDS AND CASTING MACHINES, OF A KIND USED IN METALLURGY OR IN METAL FOUNDRIES:
8454.10.00	- Converters	15% DC:10%
8454.20.00	- Ingot moulds and ladles	15% DC:10%
8454.30.00	- Casting machines	15% DC:10%
8454.90.00	-Parts	15% DC:10%
8455	METAL-ROLLING MILLS AND ROLLS THEREFOR:
8455.10.00	- Tube mills	2%
8455.2	- Other rolling mills:
8455.21.00	- - Hot or combination hot and cold	2%
8455.22.00	--Cold	2%
8455.30.00	- Rolls for rolling mills	2%
8455.90.00	- Other parts	2%
8456	MACHINE-TOOLS FOR WORKING ANY MATERIAL BY REMOVAL OF MATERIAL, BY LASER OR OTHER LIGHT OR PHOTON BEAM, ULTRASONIC, ELECTRO-DISCHARGE, ELECTRO-CHEMICAL, ELECTRON BEAM, IONIC-BEAM OR PLASMA ARC PROCESSES:
8456.10.00	- Operated by laser or other light or photon beam processes	2%
8456.20.00	- Operated by ultrasonic processes	2%

	SCHEDULE 3—continued
8456.30.00	- Operated by electro-discharge processes	2%
8456.90.00	- Other	2%
8457	MACHINING CENTRES, UNIT CONSTRUCTION MACHINES (SINGLE STATION) AND MULTI-STATION TRANSFER MACHINES, FOR WORKING METAL:
8457.10.00	- Machining centres	2%
8457.20.00	- Unit construction machines (single station)	2%
8457.30.00	- Multi-station transfer machines	2%
8458	LATHES FOR REMOVING METAL:
8458.1	- Horizontal lathes:
8458.11.00	- - Numerically controlled	2%
8458.19.00	- - Other	2%
8458.9	- Other lathes:
8458.91.00	- - Numerically controlled	2%
8458.99.00	- - Other	2%
8459	MACHINE-TOOLS (INCLUDING WAY-TYPE UNIT HEAD MACHINES) FOR DRILLING, BORING, MILLING, THREADING OR TAPPING BY REMOVING METAL, OTHER THAN LATHES OF 8458:
8459.10.00	- Way-type unit head machines	2%
8459.2	- Other drilling machines:
8459.21.00	- - Numerically controlled	2%
8459.29	- - Other:
8459.29.10	---Power operated	2%
8459.29.90	---Other	25% DC:20%
8459.3	- Other boring-milling machines:
8459.31.00	- - Numerically controlled	2%
8459.39.00	- - Other	2%
8459.40.00	- Other boring machines	2%
8459.5	- Milling machines, knee-type:
8459.51.00	- - Numerically controlled	Free
8459.59.00	- - Other	Free
8459.6	- Other milling machines:
8459.61.00	- - Numerically controlled	Free
8459.69.00	- - Other	Free
8459.70.00	- Other threading or tapping machines	2%
8460	MACHINE-TOOLS FOR DEBURRING, SHARPENING, GRINDING, HONING, LAPPING, POLISHING OR OTHERWISE FINISHING METAL, SINTERED METAL CARBIDES OR CERMETS BY MEANS OF GRINDING STONES, ABRASIVES OR POLISHING PRODUCTS, OTHER THAN GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING MACHINES OF 8461:

	SCHEDULE 3—continued
8460.1	- Flat-surface grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm:
8460.11.00	- - Numerically controlled	2%
8460.19.00	- - Other	2%
8460.2	- Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm:
8460.21.00	- - Numerically controlled	2%
8460.29.00	- - Other	2%
8460.3	- Sharpening (tool or cutter grinding) machines:
8460.31.00	- - Numerically controlled	2%
8460.39	- - Other:
8460.39.10	---Power operated	2%
8460.39.90	---Other	25% DC:20%
8460.40	- Honing or lapping machines:
8460.40.10	---Power operated	2%
8460.40.90	---Other	25% DC:20%
8460.90	- Other:
8460.90.10	---Power operated	2%
8460.90.90	---Other	25% DC:20%
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, SINTERED METAL CARBIDES OR CERMETS, NOT ELSEWHERE SPECIFIED OR INCLUDED:
8461.10.00	- Planing machines	2%
8461.20.00	- Shaping or slotting machines	2%
8461.30.00	- Broaching machines	2%
8461.40.00	- Gear cutting, gear grinding or gear finishing machines	2%
8461.50.00	- Sawing or cutting-off machines	2%
8461.90.00	- Other	2%
8462	MACHINE-TOOLS (INCLUDING PRESSES) FOR WORKING METAL BY FORGING, HAMMERING OR DIE-STAMPING; MACHINE-TOOLS (INCLUDING PRESSES) FOR WORKING METAL BY BENDING, FOLDING, STRAIGHTENING, FLATTENING, SHEARING, PUNCHING OR NOTCHING; PRESSES FOR WORKING METAL OR METAL CARBIDES, NOT SPECIFIED ABOVE:
8462.10	- Forging or die-stamping machines (including presses) and hammers:
8462.10.10	---Power operated	2%

	SCHEDULE 3—continued
8462.10.90	---Other	25% DC:20%
8462.2	- Bending, folding, straightening or flattening machines (including presses):
8462.21.00	- - Numerically controlled	2%
8462.29	- - Other:
8462.29.10	---Power operated	2%
8462.29.90	---Other	25% DC:20%
8462.3	- Shearing machines (including presses), other than combined punching and shearing machines:
8462.31.00	- - Numerically controlled	2%
8462.39	- - Other:
8462.39.10	---Power operated	2%
8462.39.90	---Other	25% DC:20%
8462.4	- Punching or notching machines (including presses), including combined punching and shearing machines:
8462.41.00	- - Numerically controlled	2%
8462.49	- - Other:
8462.49.10	---Power operated	2%
8462.49.90	---Other	25% DC:20%
8462.9	- Other:
8462.91.00	- - Hydraulic presses	2%
8462.99.00	- - Other	2%
8463	OTHER MACHINE-TOOLS FOR WORKING METAL, SINTERED METAL CARBIDES OR CERMETS, WITHOUT REMOVING MATERIAL:
8463.10.00	- Draw-benches for bars, tubes, profiles, wire or the like	2%
8463.20.00	- Thread rolling machines	2%
8463.30.00	- Machines for working wire	2%
8463.90.00	- Other	2%
8464	MACHINE-TOOLS FOR WORKING STONE, CERAMICS, CONCRETE, ASBESTOS-CEMENT OR LIKE MINERAL MATERIALS OR FOR COLD WORKING GLASS:
8464.10.00	- Sawing machines	25% DC:20%
8464.20.00	- Grinding or polishing machines	25% DC:20%
8464.90.00	- Other	25% DC:20%
8465	MACHINE-TOOLS (INCLUDING MACHINES FOR NAILING, STAPLING, GLUEING OR OTHERWISE ASSEMBLING) FOR WORKING WOOD, CORK, BONE, HARD RUBBER, HARD PLASTICS OR SIMILAR HARD MATERIALS:

	SCHEDULE 3—continued
8465.10.00	- Machines which can carry out different types of machining operations without tool change between such operations	25% DC:20%
8465.9	- Other:
8465.91.00	- - Sawing machines	25% DC:20%
8465.92.00	- - Planing, milling or moulding (by cutting) machines	25% DC:20%
8465.93.00	- - Grinding, sanding or polishing machines	25% DC:20%
8465.94.00	- - Bending or assembling machines	25% DC:20%
8465.95.00	- - Drilling or morticing machines	25% DC:20%
8465.96.00	- - Splitting, slicing or paring machines	25% DC:20%
8465.99.00	- - Other	25% DC:20%
8466	PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINES OF 8456 TO 8465, INCLUDING WORK OR TOOL HOLDERS, SELF-OPENING DIEHEADS, DIVIDING HEADS AND OTHER SPECIAL ATTACHMENTS FOR MACHINE-TOOLS; TOOL HOLDERS FOR ANY TYPE OF TOOL FOR WORKING IN THE HAND:
8466.10.00	- Tool holders and self-opening dieheads	5%
8466.20.00	- Work holders	5%
8466.30.00	- Dividing heads and other special attachments for machine-tools	5%
8466.9	- Other:
8466.91.00	- - For machines of 8464	25% DC:20%
8466.92.00	- - For machines of 8465	25% DC:20%
8466.93.00	- - For machines of 8456 to 8461	5%
8466.94.00	- - For machines of 8462 or 8463	5%
8467	TOOLS FOR WORKING IN THE HAND, PNEUMATIC OR WITH SELF-CONTAINED NON-ELECTRIC MOTOR:
8467.1	- Pneumatic:
8467.11.00	- - Rotary type (including combined rotary-percussion)	2%
8467.19.00	- - Other	2%
8467.8	- Other tools:
8467.81.00	- - Chain saws	25% DC:20%
8467.89.00	- - Other	2%
8467.9	-Parts:
8467.91.00	- - Of chain saws	25% DC:20%

	SCHEDULE 3—continued
8467.92.00	- - Of pneumatic tools	2%
8467.99.00	- - Other	2%
8468	MACHINERY AND APPARATUS FOR SOLDERING, BRAZING OR WELDING, WHETHER OR NOT CAPABLE OF CUTTING, OTHER THAN THOSE OF 8515; GAS-OPERATED SURFACE TEMPERING MACHINES AND APPLIANCES:
8468.10.00	- Hand-held blow pipes	15% DC:10%
8468.20	- Other gas-operated machinery and apparatus:
8468.20.10	---For working metal, incorporating a computer control	2%
8468.20.90	---Other	15% DC:10%
8468.80.00	- Other machinery and apparatus	15% DC:10%
8468.90.00	- Parts	15% DC:10%
8469	TYPEWRITERS AND WORD-PROCESSING MACHINES:
8469.10.00	- Automatic typewriters and word-processing machines	2% CAN:Free
8469.2	- Other typewriters, electric:
8469.21.00	--Weighing not more than 12 kg, excluding case	2%
8469.29.00	- - Other	2%
8469.3	- Other typewriters, non-electric:
8469.31.00	- - Weighing not more than 12 kg, excluding case	2%
8469.39.00	- - Other	2%
8470	CALCULATING MACHINES; ACCOUNTING MACHINES, CASH REGISTERS, POSTAGE-FRANKING MACHINES, TICKET-ISSUING MACHINES AND SIMILAR MACHINES, INCORPORATING A CALCULATING DEVICE:
8470.10.00	- Electronic calculators capable of operation without an external source of power	2%
8470.2	- Other electronic calculating machines:
8470.21.00	- - Incorporating a printing device	2%
8470.29.00	- - Other	2%
8470.30.00	- Other calculating machines	2%
8470.40.00	-Accounting machines	2%
8470.50.00	- Cash registers	2%
8470.90.00	- Other	2%
8471	AUTOMATIC DATA PROCESSING MACHINES AND UNITS THEREOF; MAGNETIC OR OPTICAL READERS, MACHINES FOR TRANSCRIBING DATA ONTO DATA MEDIA IN CODED FORM AND MACHINES FOR PROCESSING SUCH DATA, NOT ELSEWHERE SPECIFIED OR INCLUDED:
8471.10.00	- Analogue or hybrid automatic data processing machines	2% CAN:Free

	SCHEDULE 3—continued
8471.20.00	- Digital automatic data processing machines, containing in the same housing at least a central processing unit and an input and output unit, whether or not combined	2% CAN:Free
8471.9	- Other:
8471.91.00	- - Digital processing units, whether or not presented with the rest of a system, which may contain in the same housing one or two of the following types of unit: storage units, input units, output units	2% CAN:Free
8471.92.00	- - Input or output units, whether or not presented with the rest of a system and whether or not containing storage units in the same housing	2% CAN:Free
8471.93.00	--Storage units, whether or not presented with the rest of a system	2% CAN:Free
8471.99.00	- - Other	2% CAN:Free
8472	OTHER OFFICE MACHINES (FOR EXAMPLE, HECTOGRAPH OR STENCIL DUPLICATING MACHINES, ADDRESSING MACHINES, AUTOMATIC BANKNOTE DISPENSERS, COIN-SORTING MACHINES, COIN-COUNTING OR WRAPPING MACHINES, PENCIL-SHARPENING MACHINES, PERFORATING OR STAPLING MACHINES):
8472.10.00	- Duplicating machines	2% CAN:Free
8472.20.00	-Addressing machines and address plate embossing machines	2% CAN:Free
8472.30.00	- Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps	2% CAN:Free
8472.90	- Other:
8472.90.10	---Stapling machines	15% DC: 10%
8472.90.90	---Other	2% CAN:Free
8473	PARTS AND ACCESSORIES (OTHER THAN COVERS, CARRYING CASES AND THE LIKE) SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH MACHINES OF 8469 TO 8472:
8473.10.00	- Parts and accessories of the machines of 8469	2%
8473.2	- Parts and accessories of the machines of 8470:
8473.21.00	--Of the electronic calculating machines of 8470.10.00, 8470.21.00 or 8470.29.00	2%
8473.29.00	- - Other	2%
8473.30.00	- Parts and accessories of the machines of 8471	2%
8473.40	- Parts and accessories of the machines of 8472:
8473.40.10	---For stapling machines	15% DC:10%
8473.40.90	---Other	2%

	SCHEDULE 3—continued
8474	MACHINERY FOR SORTING, SCREENING, SEPARATING, WASHING, CRUSHING, GRINDING, MIXING OR KNEADING EARTH, STONE, ORES OR OTHER MINERAL SUBSTANCES, IN SOLID (INCLUDING POWDER OR PASTE) FORM; MACHINERY FOR AGGLOMERATING, SHAPING OR MOULDING SOLID MINERAL FUELS, CERAMIC PASTE, UNHARDENED CEMENTS, PLASTERING MATERIALS OR OTHER MINERAL PRODUCTS IN POWDER OR PASTE FORM; MACHINES FOR FORMING FOUNDRY MOULDS OF SAND:
8474.10.00	- Sorting, screening, separating or washing machines	15% DC:10% CAN:7.5%
8474.20.00	- Crushing or grinding machines	15% DC:10%
8474.3	- Mixing or kneading machines:
8474.31.00	- - Concrete or mortar mixers	25% DC:20%
8474.32.00	- - Machines for mixing mineral substances with bitumen	25% DC:20%
8474.39.00	- - Other	15% DC:10% CAN:7.5%
8474.80.00	- Other machinery	15% DC:10% CAN:7.5%
8474.90.00	- Parts	20% DC:15% CAN:12.5%
8475	MACHINES FOR ASSEMBLING ELECTRIC OR ELECTRONIC LAMPS, TUBES OR VALVES OR FLASHBULBS, IN GLASS ENVELOPES; MACHINES FOR MANUFACTURING OR HOT WORKING GLASS OR GLASSWARE:
8475.10.00	- Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes	15% DC:10%
8475.20.00	-Machines for manufacturing or hot working glass or glassware	15% DC:10%
8475.90.00	-Parts	15% DC:10%
3476	AUTOMATIC GOODS-VENDING MACHINES (FOR EXAMPLE, POSTAGE STAMP, CIGARETTE, FOOD OR BEVERAGE MACHINES), INCLUDING MONEY-CHANGING MACHINES:
8476.1	- Machines:
8476.11.00	- - Incorporating heating or refrigerating devices	15% DC:10%
8476.19.00	- - Other	15% DC:10%
8476.90.00	-Parts	15% DC:10%

	SCHEDULE 3—continued
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	15% DC:10%
8477.20.00	- Extruders	15% DC:10%
8477.30.00	- Blow moulding machines	15% DC:10%
8477.40.00	- Vacuum moulding machines and other thermoforming machines	15% DC:10%
8477.5	- Other machinery for moulding or otherwise forming:
8477.51.00	- - For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes	15% DC:10%
8477.59.00	- - Other	15% DC:10%
8477.80.00	- Other machinery	15% DC:10%
8477.90.00	- Parts	15% DC:10%
8478	MACHINERY FOR PREPARING OR MAKING UP TOBACCO, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER:
8478.10.00	- Machinery	2%
8478.90.00	- Parts	2%
8479	MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER:
8479.10.00	- Machinery for public works, building or the like	15% DC:10%
8479.20.00	- Machinery for the extraction or preparation of animal or fixed vegetable fats or oils	15% DC:10%
8479.30.00	- Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork	15% DC:10%
8479.40.00	- Rope or cable-making machines	2%
8479.8	- Other machines and mechanical appliances:
8479.81.00	- - For treating metal, including electric wire coil-winders	2%
8479.82.00	- - Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines	15% DC:10%
8479.89	- - Other:
8479.89.10	---Gas-operated machinery and apparatus for cutting metal, incorporating a computer control	2%
8479.89.90	---Other	20% DC:15%
8479.90.00	-Parts	20% DC:15%

	SCHEDULE 3—continued
8480	MOULDING BOXES FOR METAL FOUNDRY; MOULD BASES; MOULDING PATTERNS; MOULDS FOR METAL (OTHER THAN INGOT MOULDS), METAL CARBIDES, GLASS, MINERAL MATERIALS, RUBBER OR PLASTICS:
8480.10.00	- Moulding boxes for metal foundry	15% DC:10%
8480.20.00	- Mould bases	15% DC:10%
8480.30.00	- Moulding patterns	15% DC:10%
8480.4	- Moulds for metal or metal carbides:
8480.41.00	- - Injection or compression types	15% DC:10%
8480.49.00	- - Other	15% DC:10%
8480.50.00	- Moulds for glass	15% DC:10%
8480.60.00	- Moulds for mineral materials	15% DC:10%
8480.7	- Moulds for rubber or plastics:
8480.71.00	- - Injection or compression types	15% DC:10%
8480.79.00	- - Other	15% DC:10%
8481	TAPS, COCKS, VALVES AND SIMILAR APPLIANCES FOR PIPES, BOILER SHELLS, TANKS, VATS OR THE LIKE, INCLUDING PRESSURE-REDUCING VALVES AND THERMOSTATICALLY CONTROLLED VALVES:
8481.10.00	- Pressure-reducing valves	25% DC:20%
8481.20.00	- Valves for oleohydraulic or pneumatic transmissions	25% DC:20%
8481.30.00	- Check valves	25% DC:20%
8481.40.00	- Safety or relief valves	25% DC:20%
8481.80	- Other appliances:
8481.80.10	---Hydraulic control valves specially designed for use in agricultural tractors for the operation of agricultural implements	Free
8481.80.90	---Other	25% DC:20%
8481.90	- Parts:
8481.90.10	---For appliances of 8481.80.10	Free
8481.90.90	---Other	25% DC:20%

	SCHEDULE 3—continued
8482	BALL OR ROLLER BEARINGS:
8482.10.00	- Ball bearings	20% DC:15% CAN:12.5%
8482.20.00	- Tapered roller bearings, including cone and tapered roller assemblies	25% DC:20% CAN:17.5%
8482.30.00	- Spherical roller bearings	15% DC:10% CAN:7.5%
8482.40	- Needle roller bearings:
8482.40.10	---For propeller shaft universal joints of a kind used with vehicles of a kind falling within 8701.20.00, 8702, 8703, 8704 or 8705	25% DC:20% CAN:17.5%
8482.40.90	---Other	15% DC:10% CAN:7.5%
8482.50.00	- Other cylindrical roller bearings	15% DC:10% CAN:7.5%
8482.80.00	- Other, including combined ball/roller bearings	15% DC:10% CAN:7.5%
8482.9	-Parts:
8482.91.00	- - Balls, needles and rollers	25% DC:20% CAN:17.5%
8482.99.00	- - Other	25% DC:20% CAN:17.5%
8483	TRANSMISSION SHAFTS (INCLUDING CAM SHAFTS AND CRANK SHAFTS) AND CRANKS; BEARING HOUSINGS AND PLAIN SHAFT BEARINGS; GEARS AND GEARING; BALL SCREWS; GEAR BOXES AND OTHER SPEED CHANGERS, INCLUDING TORQUE CONVERTERS; FLYWHEELS AND PULLEYS, INCLUDING PULLEY BLOCKS; CLUTCHES AND SHAFT COUPLINGS (INCLUDING UNIVERSAL JOINTS):
8483.10	- Transmission shafts (including cam shafts and crank shafts) and cranks:
8483.10.10	---Of a kind used for internal combustion piston engines of the vehicles of 8701.20.00, 8702, 8703, 8704 or 8705, other than for fuel injection equipment for compression-ignition engines (diesel or semi-diesel engines)	25% NZ:10% DC:20% CAN:17.5%
8483.10.90	---Other	25% DC:20% CAN:17.5%
8483.20.00	- Bearing housings, incorporating ball or roller bearings	20% DC:15%

	SCHEDULE 3—continued
8483.30	- Bearing housings, not incorporating ball or roller bearings; plain shaft bearings:
8483.30.10	---Of a kind used for internal combustion piston engines of the vehicles of 8701.20.00, 8702, 8703, 8704 or 8705, other than for fuel injection equipment for compression-ignition engines (diesel or semi-diesel engines)	25% NZ:10% DC:20% CAN:17.5%
8483.30.90	---Other	20% DC:15% CAN:17.5%
8483.40	-Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball screws; gear boxes and other speed changers, including torque converters:
8483.40.10	---Of a kind used for internal combustion piston engines of the vehicles of 8701.20.00, 8702, 8703, 8704 or 8705, other than for fuel injection equipment for compression-ignition engines (diesel or semi-diesel engines)	25% NZ:10% DC:20% CAN:17.5%
8483.40.90	---Other	20% DC:15%
8483.50	- Flywheels and pulleys, including pulley blocks:
8483.50.10	---Of a kind used for internal combustion piston engines of the vehicles of 8701.20.00, 8702, 8703, 8704 or 8705, other than for fuel injection equipment for compression-ignition engines (diesel or semi-diesel engines)	25% NZ:10% DC:20% CAN:17.5%
8483.50.90	---Other	20% DC:15%
8483.60.00	- Clutches and shaft couplings (including universal joints)	15% DC:10%
8483.90.00	- Parts	20% DC:15%
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:
8484.10.00	-Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal	15% DC:10%
8484.90.00	- Other	15% DC:10%
8485	MACHINERY PARTS, NOT CONTAINING ELECTRICAL CONNECTORS, INSULATORS, COILS, CONTACTS OR OTHER ELECTRICAL FEATURES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER:
8485.10.00	- Ships’ propellers and blades therefor	15% DC:10%
8485.90.00	- Other	20% DC:15%

SCHEDULE 3—continued

Chapter 85

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Notes.

l.-This Chapter does not cover:

(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 7011; or

2.-8501 to 8504 do not apply to goods described in 8511, 8512, 8540, 8541 or 8542.

However, metal tank mercury arc rectifiers remain classified in 8504.

3.- 8509 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes:

(a) Vacuum cleaners, floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;

(b) Other machines provided the weight of such machines does not exceed 20 kg.

The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (8414), centrifugal clothes-dryers (8421), dish washing machines (8422), household washing machines (8450), roller or other ironing machines (8420 or 8451), sewing machines (8452), electric scissors (8508) or to electro-thermic appliances (8516).

4.- For the purposes of 8534.00.00 “printed circuits” are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the “film circuit” technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements).

“Printed circuits” does not cover circuits combined with elements other than those obtained during the printing process. 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 8542.

5.- For the purposes of 8541 and 8542:

(A) “Diodes, transistors and similar semiconductor devices” are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field;

(B) “Electronic integrated circuits and microassemblies” are:

(a) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, interconnections, etc.) are created in the mass (essentially) and on the surface of a semiconductor material (doped silicon, for example) and are inseparably associated;

(b) Hybrid integrated circuits in which passive elements (resistors, capacitors, interconnections, etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by

SCHEDULE 3—continued

semiconductor technology, are combined to all intents and purposes indivisibly, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;

(c) Microassemblies of the moulded module, micromodule or similar types, consisting of discrete, active or both active and passive components which are combined and interconnected.

For the classification of the articles defined in this Note, 8541 and 8542 shall take precedence over any other heading in this Schedule which might cover them by reference to, in particular, their function.

6.- Records, tapes and other media of 8523 or 8524 remain classified in those headings, whether or not they are presented with the apparatus for which they are intended.

Additional Note.
1.- In this Chapter “kVA” means kilovoltampere
8501	ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS):
8501.10.00	- Motors of an output not exceeding 37.5 W	25% DC:20%
8501.20.00	- Universal AC/DC motors of an output exceeding 37.5 W	25% DC:20%
8501.3	- Other DC motors; DC generators:
8501.31.00	- - Of an output not exceeding 750 W	25% DC:20%
8501.32.00	--Of an output exceeding 750 W but not exceeding 75 kW	25% DC:20%
8501.33.00	--Of an output exceeding 75 kW but not exceeding 375 kW	25% DC:20%
8501.34.00	- - Of an output exceeding 375 kW	25% DC:20%
8501.40.00	- Other AC motors, single-phase	25% DC:20%
8501.5	- Other AC motors, multi-phase:
8501.51.00	- - Of an output not exceeding 750 W	25% DC:20%
8501.52.00	--Of an output exceeding 750 W but not exceeding 75 kW	25% DC:20%
8501.53.00	- - Of an output exceeding 75 kW	25% DC:20%
8501.6	-AC generators (alternators):
8501.61.00	- - Of an output not exceeding 75 kVA	15% DC:10%
8501.62.00	- - Of an output exceeding 75 kVA but not exceeding 375 kVA	15% DC:10%
8501.63.00	--Of an output exceeding 375 kVA but not exceeding 750 kVA	Free
8501.64.00	- - Of an output exceeding 750 kVA	Free
8502	ELECTRIC GENERATING SETS AND ROTARY CONVERTERS:
8502.1	- Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines):

	SCHEDULE 3—continued
8502.11	- - Of an output not exceeding 75 kVA:
8502.11.10	---AC generating sets of an output not exceeding 5 kVA From 18 April 1988	20% DC:15% 15% DC:10%
8502.11.90	---Other	15% DC:10%
8502.12.00	--Of an output exceeding 75 kVA but not exceeding 375 kVA	15% DC:10%
8502.13	- - Of an output exceeding 375 kVA:
8502.13.10	---AC generating sets of an output exceeding 500 kVA	Free
8502.13.90	---Other	15% DC:10%
8502.20	-Generating sets with spark-ignition internal combustion piston engines:
8502.20.10	---AC generating sets of an output not exceeding 5 kVA From 18 April 1988	20% DC:15% 15% DC:10%
8502.20.90	---Other	15% DC:10%
8502.30	- Other generating sets:
8502.30.10	---AC generating sets of an output exceeding 500 kVA	Free
8502.30.90	---Other	15% DC:10%
8502.40.00	- Electric rotary converters	20% DC:15%
8503.00.00	PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINES OF 8501 OR 8502	20% DC:15%
8504	ELECTRICAL TRANSFORMERS, STATIC CONVERTERS (FOR EXAMPLE, RECTIFIERS) AND INDUCTORS:
8504.10.00	- Ballasts for discharge lamps or tubes	25% DC:20%
8504.2	- Liquid dielectric transformers:
8504.21.00	--Having a power handling capacity not exceeding 650 kVA	25% DC:20%
8504.22.00	- - Having a power handling capacity exceeding 650 kVA but not exceeding 10 000 kVA	25% DC:20%
8504.23.00	- - Having a power handling capacity exceeding 10 000 kVA From 1 July 1988	25% DC(except RKOR and TAIW):20% RKOR and TAIW:25% 25% DC:20%
8504.3	- Other transformers:

	SCHEDULE 3—continued
8504.31.00	- - Having a power handling capacity not exceeding 1 kVA	25% DC:20%
8504.32.00	- - Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA	25% DC:20%
8504.33.00	- - Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA	25% DC:20%
8504.34.00	- - Having a power handling capacity exceeding 500 kVA From 1 July 1988	25% DC(except RKOR and TAIW):20% RKOR and TAIW:25% 25% DC:20%
8504.40.00	- Static converters From 10 March 1988	25% DC:20% 20% DC:15%
8504.50.00	- Other inductors	25% DC:20%
8504.90	- Parts:
8504.90.10	---For static converters From 10 March 1988	25% DC:20% 20% DC:15%
8504.90.90	---Other	25% DC:20%
8505	ELECTRO-MAGNETS; PERMANENT MAGNETS AND ARTICLES INTENDED TO BECOME PERMANENT MAGNETS AFTER MAGNETISATION; ELECTRO-MAGNETIC OR PERMANENT MAGNET CHUCKS, CLAMPS AND SIMILAR HOLDING DEVICES; ELECTRO-MAGNETIC COUPLINGS, CLUTCHES AND BRAKES; ELECTROMAGNETIC LIFTING HEADS:
8505.1	- Permanent magnets and articles intended to become permanent magnets after magnetisation:
8505.11.00	- - Of metal	25% DC:20%
8505.19.00	- - Other	25% DC:20%
8505.20.00	- Electro-magnetic couplings, clutches and brakes	2%
8505.30.00	- Electro-magnetic lifting heads	25% DC:20%
8505.90.00	- Other, including parts	2%
8506	PRIMARY CELLS AND PRIMARY BATTERIES:
8506.1	- Of an external volume not exceeding 300 cm3:
8506.11.00	- - Manganese dioxide	25% DC:20%

	SCHEDULE 3—continued
8506.12.00	- - Mercuric oxide	25% DC:20%
8506.13.00	- - Silver oxide	25% DC:20%
8506.19.00	- - Other	25% DC:20%
8506.20.00	- Of an external volume exceeding 300 cm3	25% DC:20%
8506.90.00	-Parts	25% DC:20%
8507	ELECTRIC ACCUMULATORS, INCLUDING SEPARATORS THEREFOR, WHETHER OR NOT RECTANGULAR (INCLUDING SQUARE):
8507.10.00	- Lead-acid, of a kind used for starting piston engines	35% NZ:10% DC:30% CAN:15%
8507.20.00	- Other lead-acid accumulators	35% DC:30% CAN:15%
8507.30.00	- Nickel-cadmium	35% DC:30% CAN:15%
8507.40.00	- Nickel-iron	35% DC:30% CAN:15%
8507.80.00	- Other accumulators	35% DC:30% CAN:15%
8507.90.00	-Parts	35% DC:30% CAN:15%
8508	ELECTRO-MECHANICAL TOOLS FOR WORKING IN THE HAND, WITH SELF-CONTAINED ELECTRIC MOTOR:
8508.10.00	- Drills of all kinds	25% DC:20%
8508.20.00	- Saws	25% DC:20%
8508.80.00	- Other tools	25% DC:20%
8508.90.00	-Parts	25% DC:20%
8509	ELECTRO-MECHANICAL DOMESTIC APPLIANCES, WITH SELF-CONTAINED ELECTRIC MOTOR:
8509.10.00	- Vacuum cleaners	25% DC:20%
8509.20.00	- Floor polishers	25% DC:20%

	SCHEDULE 3—continued
8509.30.00	- Kitchen waste disposers	25% DC:20%
8509.40	-Food grinders and mixers; fruit or vegetable juice extractors:
8509.40.10	---Mixers	35% DC:30%
8509.40.90	---Other	25% DC:20%
8509.80	- Other appliances:
8509.80.10	---Blenders	35% DC:30%
8509.80.90	---Other	25% DC:20%
8509.90.00	- Parts	25% DC:20%
8510	SHAVERS AND HAIR CLIPPERS, WITH SELF-CONTAINED ELECTRIC MOTOR:
8510.10.00	- Shavers	25% DC:20%
8510.20.00	- Hair clippers	25% DC:20%
8510.90.00	-Parts	25% DC:20%
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 CUTOUTS OF A KIND USED IN CONJUNCTION WITH SUCH ENGINES:
8511.10.00	- Sparking plugs	25% DC:20%
8511.20.00	- Ignition magnetos; magneto-dynamos; magnetic flywheels	5%
8511.30.00	- Distributors; ignition coils	30% DC:25%
8511.40.00	- Starter motors and dual purpose starter-generators	25% NZ:10% FI:20% DC:20%
8511.50.00	- Other generators	25% DC:20% CAN:17.5%
8511.80.00	- Other equipment	25% NZ:10% FI:20% DC:20%
8511.90.00	- Parts	25% DC:20%

	SCHEDULE 3—continued
8512	ELECTRICAL LIGHTING OR SIGNALLING EQUIPMENT (EXCLUDING ARTICLES OF 8539), WINDSCREEN WIPERS, DEFROSTERS AND DEMISTERS, OF A KIND USED FOR CYCLES OR MOTOR VEHICLES:
8512.10.00	- Lighting or visual signalling equipment of a kind used on bicycles	Free
8512.20.00	- Other lighting or visual signalling equipment	25% DC:20%
8512.30.00	- Sound signalling equipment	25% NZ:10% FI:20% DC:20%
8512.40.00	- Windscreen wipers, defrosters and demisters	25% FI:20% DC:20%
8512.90.00	- Parts	25% FI:20% DC:20% CAN:17.5%
8513	PORTABLE ELECTRIC LAMPS DESIGNED TO FUNCTION BY THEIR OWN SOURCE OF ENERGY (FOR EXAMPLE, DRY BATTERIES, ACCUMULATORS, MAGNETOS), OTHER THAN LIGHTING EQUIPMENT OF 8512:
8513.10.00	- Lamps	15% DC:10%
8513.90.00	- Parts	15% DC:10%
8514	INDUSTRIAL OR LABORATORY ELECTRIC (INCLUDING INDUCTION OR DIELECTRIC) FURNACES AND OVENS; OTHER INDUSTRIAL OR LABORATORY INDUCTION OR DIELECTRIC HEATING EQUIPMENT:
8514.10.00	- Resistance heated furnaces and ovens	15% DC:10%
8514.20.00	- Induction or dielectric furnaces and ovens	15% DC:10%
8514.30.00	- Other furnaces and ovens	15% DC:10%
8514.40.00	- Other induction or dielectric heating equipment	25% DC:20%
8514.90.00	- Parts	20% DC:15%
8515	ELECTRIC (INCLUDING ELECTRICALLY HEATED GAS), LASER OR OTHER LIGHT OR PHOTON BEAM, ULTRASONIC, ELECTRON BEAM, MAGNETIC PULSE OR PLASMA ARC SOLDERING, BRAZING OR WELDING MACHINES AND APPARATUS, WHETHER OR NOT CAPABLE OF CUTTING; ELECTRIC MACHINES AND APPARATUS FOR HOT SPRAYING OF METALS OR SINTERED METAL CARBIDES:

	SCHEDULE 3—continued
8515.1	- brazing or soldering machines and apparatus:
8515.11.00	- - Soldering irons and guns	25% DC:20%
8515.19	- - Other:
8515.19.10	---Electric or laser operated brazing or soldering machines and apparatus, of a kind used for working metal, incorporating a computer control	2%
8515.19.90	---Other	25% DC:20%
8515.2	- Machines and apparatus for resistance welding of metal:
8515.21	- - Fully or partly automatic:
8515.21.10	---Electric or laser operated, incorporating a computer control	2%
8515.21.90	---Other	25% DC:20%
8515.29.00	- - Other	25% DC:20%
8515.3	-Machines and apparatus for arc (including plasma arc) welding of metals:
8515.31	- - Fully or partly automatic:
8515.31.10	---Electric or laser operated, incorporating a computer control	2%
8515.31.90	---Other	25% DC:20%
8515.39.00	- - Other	25% DC:20%
8515.80	- Other machines and apparatus:
8515.80.10	---Electric or laser operated welding machines and apparatus of a kind used for working metal, incorporating a computer control	2%
8515.80.90	---Other	20% DC:15%
8515.90.00	-Parts	20% DC:15% CAN: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 8545:
8516.10.00	-Electric instantaneous or storage water heaters and immersion heaters	25% DC:20%
8516.2	- Electric space heating apparatus and electric soil heating apparatus:

	SCHEDULE 3—continued
8516.21.00	- - Storage heating radiators	25% DC:20%
8516.29.00	- - Other	25% DC:20%
8516.3	- Electro-thermic hair-dressing or hand-drying apparatus:
8516.31.00	- - Hair dryers	25% DC:20%
8516.32.00	- - Other hair-dressing apparatus	25% DC:20%
8516.33.00	- - Hand-drying apparatus	25% DC:20%
8516.40.00	- Electric smoothing irons	35% DC:30%
8516.50.00	- Microwave ovens	25% DC:20%
8516.60.00	- Other ovens; cookers, cooking plates, boiling rings, grillers and roasters	25% DC:20%
8516.7	- Other electro-thermic appliances:
8516.71.00	- - Coffee or tea makers	25% DC:20%
8516.72.00	- - Toasters	35% DC:30%
8516.79.00	- - Other	25% DC:20%
8516.80.00	- Electric heating resistors	20% DC:15%
8516.90.00	- Parts	25% DC:20%
8517	ELECTRICAL APPARATUS FOR LINE TELEPHONY OR LINE TELEGRAPHY, INCLUDING SUCH APPARATUS FOR CARRIER-CURRENT LINE SYSTEMS:
8517.10.00	- Telephone sets From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8517.20.00	- Teleprinters From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8517.30.00	- Telephonic or telegraphic switching apparatus From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%

	SCHEDULE 3—continued
8517.40	- Other apparatus, for carrier-current line systems:
8517.40.10	---Goods, as follows: (a) modems, of a type using digital to analogue modulation and analogue to digital demodulation, being goods of a kind having operational transmission speeds of 300 bits/second or greater; (b) multiplexors, of the time division or statistical type, being goods of a kind having operational transmission speeds of not more than 2.5 megabits/second	2%
8517.40.90	---Other From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8517.8	- Other apparatus:
8517.81.00	- - Telephonic From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8517.82.00	- - Telegraphic From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8517.90	- Parts:
8517.90.10	---For modems and multiplexors of 8517.40.10	2%
8517.90.90	---Other From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8518	MICROPHONES AND STANDS THEREFOR; LOUDSPEAKERS, WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES; HEADPHONES, EARPHONES AND COMBINED MICROPHONE/ SPEAKER SETS; AUDIO-FREQUENCY ELECTRIC AMPLIFIERS; ELECTRIC SOUND AMPLIFIER SETS:
8518.10.00	- Microphones and stands therefor	20% DC:15%
8518.2	- Loudspeakers, whether or not mounted in their enclosures:
8518.21.00	- - Single loudspeakers, mounted in their enclosures	25% DC:20%
8518.22.00	- - Multiple loudspeakers, mounted in the same enclosure	25% DC:20%

	SCHEDULE 3—continued
8518.29.00	- - Other	25% DC:20%
8518.30.00	- Headphones, earphones and combined microphone/ speaker sets From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8518.40.00	- Audio-frequency electric amplifiers	20% DC:15%
8518.50.00	- Electric sound amplifier sets	20% DC:15%
8518.90.00	-Parts	25% DC:20%
8519	TURNTABLES (RECORD-DECKS), RECORD-PLAYERS, CASSETTE-PLAYERS AND OTHER SOUND REPRODUCING APPARATUS, NOT INCORPORATING A SOUND RECORDING DEVICE:
8519.10.00	- Coin- or disc-operated record-players	20% DC:15%
8519.2	- Other record-players:
8519.21.00	- - Without loudspeaker	20% DC:15%
8519.29.00	- - Other	20% DC:15%
8519.3	-Turntables (record-decks):
8519.31.00	- - With automatic record changing mechanism	20% DC:15%
8519.39.00	- - Other	20% DC:15%
8519.40.00	- Transcribing machines	20% DC:15%
8519.9	- Other sound reproducing apparatus:
8519.91.00	- - Cassette-type	20% DC:15%
8519.99.00	- - Other	20% DC:15%
8520	MAGNETIC TAPE RECORDERS AND OTHER SOUND RECORDING APPARATUS, WHETHER OR NOT INCORPORATING A SOUND REPRODUCING DEVICE:
8520.10.00	- Dictating machines not capable of operating without an external source of power	Free
8520.20.00	- Telephone answering machines	20% DC:15%
8520.3	-Other magnetic tape recorders incorporating sound reproducing apparatus:
8520.31	- - Cassette-type:
8520.31.10	---Dictating machines	Free

	SCHEDULE 3—continued
8520.31.90	---Other	20% DC:15%
8520.39.00	- - Other	20% DC:15%
8520.90.00	- Other	20% DC:15%
8521	VIDEO RECORDING OR REPRODUCING APPARATUS:
8521.10.00	- Magnetic tape-type	2%
8521.90.00	- Other	2%
8522	PARTS AND ACCESSORIES OF APPARATUS OF 8519 TO 8521:
8522.10.00	- Pick-up cartridges	20% DC:15%
8522.90.00	- Other	15% DC:10%
8523	PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37:
8523.1	- Magnetic tapes:
8523.11.00	- - Of a width not exceeding 4 mm	20% DC:15%
8523.12.00	- - Of a width exceeding 4 mm but not exceeding 6.5 mm	20% DC:15%
8523.13.00	- - Of a width exceeding 6.5 mm	20% DC:15%
8523.20.00	- Magnetic discs	20% DC:15%
8523.90.00	- Other	20% DC:15%
8524	RECORDS, TAPES AND OTHER RECORDED MEDIA, FOR SOUND OR OTHER SIMILARLY RECORDED PHENOMENA, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF RECORDS, BUT EXCLUDING PRODUCTS OF CHAPTER 37:
8524.10.00	- Gramophone records	Free
8524.2	- Magnetic tapes:
8524.21	- - Of a width not exceeding 4 mm:
8524.21.10	---Recorded with computer software • In respect of the carrying medium • In respect of the remainder	20% DC:15% Free
8524.21.90	---Other	20% DC:15%
8524.22	- - Of a width exceeding 4 mm but not exceeding 6.5 mm:

	SCHEDULE 3—continued
8524.22.10	---Recorded with computer software • In respect of the carrying medium • In respect of the remainder	20% DC:15% Free
8524.22.90	---Other	20% DC:15%
8524.23	- - Of a width exceeding 6.5 mm:
8524.23.10	---Recorded with computer software • In respect of the carrying medium • In respect of the remainder	20% DC:15% Free
8524.23.90	---Other	20% DC:15%
8524.90	- Other:
8524.90.1	---Magnetic wires, strips, discs and like goods:
8524.90.11	----Recorded with computer software • In respect of the carrying medium • In respect of the remainder	20% DC:15% Free
8524.90.19	----Other	20% DC:15%
8524.90.90	---Other	Free
8525	TRANSMISSION APPARATUS FOR RADIO-TELEPHONY, RADIO-TELEGRAPHY, RADIOBROADCASTING OR TELEVISION, WHETHER OR NOT INCORPORATING RECEPTION APPARATUS OR SOUND RECORDING OR REPRODUCING APPARATUS; TELEVISION CAMERAS:
8525.10.00	- Transmission apparatus From 11 October 1988 From 11 October 1989	26% DC:21% CAN:16% 23% DC:18% CAN:13% 20% DC:15% CAN:10%
8525.20.00	- Transmission apparatus incorporating reception apparatus From 11 October 1988 From 11 October 1989	26% DC:21% CAN:16% 23% DC:18% CAN:13% 20% DC:15% CAN:10%
8525.30.00	- Television cameras	26% DC:21% CAN:16%

	SCHEDULE 3—continued
	From 11 October 1988 From 11 October 1989	23% DC:18% CAN:13% 20% DC:15% CAN:10%
8526	RADAR APPARATUS, RADIO NAVIGATIONAL AID APPARATUS AND RADIO REMOTE CONTROL APPARATUS:
8526.10.00	- Radar apparatus From 11 October 1988 From 11 October 1989	26% DC:21% CAN:16% 23% DC:18% CAN:13% 20% DC:15% CAN:10%
8526.9	- Other:
8526.91.00	- - Radio navigational aid apparatus From 11 October 1988 From 11 October 1989	26% DC:21% CAN:16% 23% DC:18% CAN:13% 20% DC:15% CAN:10%
8526.92.00	- - Radio remote control apparatus From 11 October 1988 From 11 October 1989	26% DC:21% CAN:16% 23% DC:18% CAN:13% 20% DC:15% CAN:10%
8527	RECEPTION APPARATUS FOR RADIO-TELEPHONY, RADIO-TELEGRAPHY OR RADIOBROADCASTING, WHETHER OR NOT COMBINED, IN THE SAME HOUSING, WITH SOUND RECORDING OR REPRODUCING APPARATUS OR A CLOCK:
8527.1	- Radio-broadcast receivers capable of operating without an external source of power, including apparatus capable of receiving also radio-telephony or radio-telegraphy:
8527.11.00	--Combined with sound recording or reproducing apparatus	20% DC:15%
8527.19.00	- - Other	20% DC:15%

	SCHEDULE 3—continued
8527.2	- Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, including apparatus capable of receiving also radio-telephony or radio-telegraphy:
8527.21.00	- - Combined with sound recording or reproducing apparatus	20% DC:15%
8527.29.00	- - Other	20% DC:15%
8527.3	- Other radio-broadcast receivers, including apparatus capable of receiving also radio-telephony or radio-telegraphy:
8527.31.00	--Combined with sound recording or reproducing apparatus	20% DC:15%
8527.32.00	- - Not combined with sound recording or reproducing apparatus but combined with a clock	20% DC:15%
8527.39.00	- - Other	20% DC:15%
8527.90.00	- Other apparatus From 11 October 1988 From 11 October 1989	26% DC:21% CAN:16% 23% DC:18% CAN:13% 20% DC:15% CAN:10%
8528	TELEVISION RECEIVERS (INCLUDING VIDEO MONITORS AND VIDEO PROJECTORS), WHETHER OR NOT COMBINED, IN THE SAME HOUSING, WITH RADIO-BROADCAST RECEIVERS OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS:
8528.10.00	- Colour	20% DC:15%
8528.20.00	- Black and white or other monochrome	20% DC:15%
8529	PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE APPARATUS OF 8525 TO 8528:
8529.10	-Aerials and aerial reflectors of all kinds; parts suitable for use therewith:
8529.10.10	---For goods of 8525, 8526 or 8527.90.00 From 11 October 1988 From 11 October 1989	26% DC:21% CAN:16% 23% DC:18% CAN:13% 20% DC:15% CAN:10%
8529.10.90	---Other	20% DC:15%

	SCHEDULE 3—continued
8529.90	- Other:
8529.90.10	---For goods of 8525, 8526 or 8527.90.00 From 11 October 1988 From 11 October 1989	26% DC:21% CAN:16% 23% DC:18% CAN:13% 20% DC:15% CAN:10%
8529.90.90	---Other	20% DC:15%
8530	ELECTRICAL SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT FOR RAILWAYS, TRAMWAYS, ROADS, INLAND WATERWAYS, PARKING FACILITIES, PORT INSTALLATIONS OR AIRFIELDS (OTHER THAN THOSE OF 8608.00.00):
8530.10.00	- Equipment for railways or tramways From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8530.80.00	- Other equipment From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8530.90.00	-Parts From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8531	ELECTRIC SOUND OR VISUAL SIGNALLING APPARATUS (FOR EXAMPLE, BELLS, SIRENS, INDICATOR PANELS, BURGLAR OR FIRE ALARMS), OTHER THAN THOSE OF 8512 OR 8530:
8531.10	- Burglar or fire alarms and similar apparatus:
8531.10.10	---Burglar alarms	20% DC:15%
8531.10.90	---Other	15% DC:10%
8531.20.00	- Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED)	15% DC:10%
8531.80.00	- Other apparatus	15% DC:10%
8531.90.00	- Parts	15% DC:10%

	SCHEDULE 3—continued
8532	ELECTRICAL CAPACITORS, FIXED, VARIABLE OR ADJUSTABLE (PRE-SET):
8532.10	- Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kVar (power capacitors):
8532.10.10	---Capacitors, as follows: (a) of the power factor correction type; (b) of a kind used in X-ray apparatus; (c) of a kind used as standards or references for comparison and measuring purposes; (d) electrolytic	20% DC:15%
8532.10.90	---Other From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8532.2	- Other fixed capacitors:
8532.21.00	- - Tantalum	20% DC:15%
8532.22.00	- - Aluminium electrolytic	20% DC:15%
8532.23	- - Ceramic dielectric, single layer:
8532.23.10	---Capacitors, as follows: (a) of the power factor correction type; (b) of a kind used with vehicles of 8701.20.00, 8702, 8703, 8704 or 8705; (c) of a kind used in X-ray apparatus; (d) of a kind used as standards or references for comparison and measuring purposes	20% DC:15%
8532.23.90	---Other From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8532.24	- - Ceramic dielectric, multilayer:
8532.24.10	---Capacitors, as follows: (a) of the power factor correction type; (b) of a kind used with vehicles of 8701.20.00, 8702, 8703, 8704 or 8705; (c) of a kind used in X-ray apparatus; (d) of a kind used as standards or references for comparison and measuring purposes	20% DC:15%
8532.24.90	---Other From 11 October 1988	26% DC:21% 23% DC:18%

	SCHEDULE 3—continued
	From 11 October 1989	20% DC:15%
8532.25	- - Dielectric of paper or plastics:
8532.25.10	---Capacitors, as follows: (a) of the power factor correction type; (b) of a kind used with vehicles of 8701.20.00, 8702, 8703, 8704 or 8705; (c) of a kind used in X-ray apparatus; (d) of a kind used as standards or references for comparison and measuring purposes	20% DC:15%
8532.25.90	--Other From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8532.29	- - Other:
8532.29.10	---Capacitors, as follows: (a) of the power factor correction type; (b) of a kind used with vehicles of 8701.20.00, 8702, 8703, 8704 or 8705; (c) of a kind used in X-ray apparatus; (d) of a kind used as standards or references for comparison and measuring purposes; (e) electrolytic	20% DC:15%
8532.29.90	---Other From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8532.30	- Variable or adjustable (pre-set) capacitors:
8532.30.10	---Capacitors, as follows: (a) of the power factor correction type; (b) of a kind used in X-ray apparatus	20% DC:15%
8532.30.90	---Other From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8532.90	-Parts:
8532.90.10	---For goods of 8532.10.10, 8532.21.00, 8532.22.00, 8532.23.10, 8532.24.10, 8532.25.10, 8532.29.10 or 8532.30.10	20% DC:15%
8532.90.90	---Other	26% DC:21%

	SCHEDULE 3—continued
	From 11 October 1988 From 11 October 1989	23% DC:18% 20% DC:15%
8533	ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND POTENTIOMETERS), OTHER THAN HEATING RESISTORS:
8533.10.00	- Fixed carbon resistors, composition or film types From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8533.2	- Other fixed resistors:
8533.21.00	- - For a power handling capacity not exceeding 20 W From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8533.29.00	- - Other From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8533.3	- Wirewound variable resistors, including rheostats and potentiometers:
8533.31.00	- - For a power handling capacity not exceeding 20 W From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8533.39.00	- - Other From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8533.40.00	-Other variable resistors, including rheostats and potentiometers From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8533.90.00	-Parts From 11 October 1988	26% DC:21% 23% DC:18%

	SCHEDULE 3—continued From 11 October 1989	20% DC:15%
8534.00.00	PRINTED CIRCUITS From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8535	ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, FUSES, LIGHTNING ARRESTERS, VOLTAGE LIMITERS, SURGE SUPPRESSORS, PLUGS, JUNCTION BOXES), FOR A VOLTAGE EXCEEDING 1 000 VOLTS:
8535.10.00	- Fuses From 1 July 1988	25% DC(except TAIW):20% TAIW:25% CAN:20% 25% DC:20% CAN:20%
8535.2	- Automatic circuit breakers:
8535.21.00	- - For a voltage of less than 72.5 kV From 1 July 1988	20% DC(except TAIW):15% TAIW:20% CAN: 15% 20% DC: 15% CAN: 15%
8535.29.00	- - Other From 1 July 1988	20% DC(except TAIW):15% TAIW:20% 20% DC: 15%
8535.30.00	- Isolating switches and make-and-break switches From 1 July 1988	20% DC(except TAIW):15% TAIW:20% CAN: 15% 20% DC:15% CAN:15%
8535.40	- Lightning arresters, voltage limiters and surge suppressors:
8535.40.10	---Lightning arresters (surge diverters), suitable for the protection of electricity supply equipment	15% DC:10%

	SCHEDULE 3—continued
8535.40.90	---Other From 1 July 1988	20% DC(except TAIW):15% TAIW:20% CAN:15% 20% DC:15% CAN: 15%
8535.90.00	- Other: From 1 July 1988	20% DC(except TAIW):15% TAIW:20% CAN:15% 20% DC:15% CAN:15%
8536	ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, RELAYS, FUSES, SURGE SUPPRESSORS, PLUGS, SOCKETS, LAMP-HOLDERS, JUNCTION BOXES), FOR A VOLTAGE NOT EXCEEDING 1 000 VOLTS:
8536.10.00	- Fuses From 1 July 1988	25% DC(except TAIW):20% TAIW:25% CAN:20% 25% DC:20% CAN:20%
8536.20.00	- Automatic circuit breakers From 1 July 1988	25% DC(except TAIW):20% TAIW:25% CAN:20% 25% DC:20% CAN:20%
8536.30.00	- Other apparatus for protecting electrical circuits From 1 July 1988	25% DC(except TAIW):20% TAIW:25% CAN:20% 25% DC:20% CAN:20%
8536.4	- Relays:
8536.41.00	- - For a voltage not exceeding 60 V	20% DC(except TAIW):15% TAIW:20% CAN:15%

	SCHEDULE 3—continued
	From 1 July 1988	20% DC:15% CAN: 15%
8536.49.00	- - Other From 1 July 1988	20% DC(except TAIW):15% TAIW:20% CAN:15% 20% DC:15% CAN:15%
8536.50	- Other switches:
8536.50.10 8536.50.90	---Time switches, not being relays ---Other	20% DC:15% CAN:15% 25% DC:20% CAN:20%
8536.6	- Lamp-holders, plugs and sockets:
8536.61.00	- - Lamp-holders From 1 July 1988	25% DC(except TAIW):20% TAIW:25% CAN:20% 25% DC:20% CAN:20%
8536.69.00	- - Other From 1 July 1988	25% DC(except TAIW):20% TAIW:25% CAN:20% 25% DC:20% CAN:20%
8536.90	- Other apparatus:
8536.90.10	---Goods, as follows: (a) motor starters; (b) power regulators and controllers	20% DC:15% CAN:15%
8536.90.90	---Other From 1 July 1988	25% DC(except TAIW):20% TAIW:25% CAN:20% 25% DC:20% CAN:20%
8537	BOARDS, PANELS (INCLUDING NUMERICAL CONTROL PANELS), CONSOLES, DESKS, CABINETS AND OTHER BASES, EQUIPPED WITH TWO OR MORE APPARATUS OF 8535 OR 8536, FOR ELECTRIC CONTROL OR THE DISTRIBUTION OF

	SCHEDULE 3—continued
	ELECTRICITY, INCLUDING THOSE INCORPORATING INSTRUMENTS OR APPARATUS OF CHAPTER 90, OTHER THAN SWITCHING APPARATUS OF 8517:
8537.10	- For a voltage not exceeding 1 000 V:
8537.10.10	---Programmable controllers	Free
8537.10.90	---Other From 1 July 1988	25% DC(except TAIW):20% TAIW:25% CAN:20% 25% DC:20% CAN:20%
8537.20	- For a voltage exceeding 1 000 V:
8537.20.10	---Programmable controllers	Free
8537.20.90	---Other From 1 July 1988	25% DC (except TAIW):20% TAIW:25% CAN:20% 25% DC:20% CAN:20%
8538	PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE APPARATUS OF 8535, 8536 OR 8537:
8538.10	- Boards, panels, consoles, desks, cabinets and other bases for the goods of 8537, not equipped with their apparatus:
8538.10.10	---For programmable controllers	Free
8538.10.90	---Other From 1 July 1988	25% DC(except TAIW):20% TAIW:25% CAN:20% 25% DC:20% CAN:20%
8538.90	- Other:
8538.90.10	---For goods of 8535.90.00, 8536.50.10 and 8536.90.10	20% DC:15% CAN:15%
8538.90.90	---Other From 1 July 1988	25% DC(except TAIW):20% TAIW:25% CAN:20% 25% DC:20% CAN:20%

	SCHEDULE 3—continued
8539	ELECTRIC FILAMENT OR DISCHARGE LAMPS, INCLUDING SEALED BEAM LAMP UNITS AND ULTRA-VIOLET OR INFRA-RED LAMPS; ARC-LAMPS:
8539.10	- Sealed beam lamp units:
8539.10.10	---For motorcycles	2%
8539.10.90	---Other	25% DC:20%
8539.2	- Other filament lamps, excluding ultra-violet or infra-red lamps:
8539.21.00	- - Tungsten halogen	15% DC:10%
8539.22.00	--Other, of a power not exceeding 200 W and for a voltage exceeding 100 V	15% DC:10%
8539.29.00	- - Other	15% DC:10%
8539.3	- Discharge lamps, other than ultra-violet lamps:
8539.31.00	- - Fluorescent, hot cathode	15% DC:10%
8539.39.00	- - Other	15% DC:10%
8539.40.00	- Ultra-violet or infra-red lamps; arc-lamps	15% DC:10%
8539.90.00	-Parts	15% DC: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):
8540.1	- Cathode-ray television picture tubes, including video monitor cathode-ray tubes:
8540.11.00	- - Colour	2%
8540.12.00	- - Black and white or other monochrome	2%
8540.20.00	- Television camera tubes; image converters and intensifiers; other photo-cathode tubes	2%
8540.30.00	- Other cathode-ray tubes	2%
8540.4	- Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes:
8540.41.00	- - Magnetrons	20% DC:15%
8540.42.00	- - Klystrons	20% DC:15%
8540.49.00	- - Other	20% DC:15%
8540.8	- Other valves and tubes:
8540.81.00	- - Receiver or amplifier valves and tubes	20% DC:15%

	SCHEDULE 3—continued
8540.89.00	- - Other	20% DC:15%
8540.9	- Parts:
8540.91.00	- - Of cathode-ray tubes	2%
8540.99.00	- - Other	20% DC:15%
8541	DIODES, TRANSISTORS AND SIMILAR SEMI CONDUCTOR DEVICES; PHOTOSENSITIVE SEMI CONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT EMITTING DIODES; MOUNTED PIEZO-ELECTRIC CRYSTALS:
8541.10.00	- Diodes, other than photosensitive or light emitting diodes	2%
8541.2	- Transistors, other than photosensitive transistors:
8541.21.00	- - With a dissipation rate of less than 1 W	2%
8541.29.00	- - Other	2%
8541.30.00	-Thyristors, diacs and triacs, other than photosensitive devices	2%
8541.40.00	- Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes	2%
8541.50.00	- Other semiconductor devices	2%
8541.60.00	- Mounted piezo-electric crystals	20% DC:15%
8541.90.00	-Parts	20% DC:15%
8542	ELECTRONIC INTEGRATED CIRCUITS AND MICROASSEMBLIES:
8542.1	- Monolithic integrated circuits:
8542.11.00	- - Digital	2%
8542.19.00	- - Other	2%
8542.20.00	- Hybrid integrated circuits	2%
8542.80.00	- Other	2%
8542.90.00	-Parts	2%
8543	ELECTRICAL MACHINES AND APPARATUS, HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER:
8543.10.00	- Particle accelerators	2%
8543.20.00	- Signal generators From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8543.30.00	- Machines and apparatus for electroplating, electrolysis or electrophoresis	25% DC:20%

	SCHEDULE 3—continued
8543.80	- Other machines and apparatus:
8543.80.10	---Goods, as follows: (a) amplifiers; (b) instrumentation magnetic tape recorders; (c) signal (audio, radio-frequency and radiation) modifiers From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8543.80.20	---Power line filters	20% DC:15%
8543.80.90	---Other	25% DC:20%
8543.90	- Parts:
8543.90.10	---For goods of 8543.20.00 or 8543.80.10 From 11 October 1988 From 11 October 1989	26% DC:21% 23% DC:18% 20% DC:15%
8543.90.20	---For goods of 8543.80.20	20% DC:15%
8543.90.90	---Other	25% DC:20%
8544	INSULATED (INCLUDING ENAMELLED OR AN-ODISED) WIRE, CABLE (INCLUDING CO-AXIAL CABLE) AND OTHER INSULATED ELECTRIC CONDUCTORS, WHETHER OR NOT FITTED WITH CONNECTORS; OPTICAL FIBRE CABLES, MADE UP OF INDIVIDUALLY SHEATHED FIBRES, WHETHER OR NOT ASSEMBLED WITH ELECTRIC CONDUCTORS OR FITTED WITH CONNECTORS:
8544.1	- Winding wire:
8544.11.00	- - Of copper	15% DC:10% CAN:10%
8544.19.00	- - Other	15% DC:10% CAN:10%
8544.20.00	- Co-axial cable and other co-axial electric conductors	20% DC:15%
8544.30	- Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships:
8544.30.10	---Motor vehicle wiring harness	25% NZ:10% DC:20%
8544.30.90	---Other	25% DC:20%

	SCHEDULE 3—continued
8544.4	-Other electric conductors, for a voltage not exceeding 80 V:
8544.41	- - Fitted with connectors:
8544.41.10	---Compensation or extension leads for thermocouples	Free
8544.41.90	---Other	15% DC:10%
8544.49	- - Other:
8544.49.10	---Compensation or extension leads for thermocouples	Free
8544.49.90	---Other	15% DC:10%
8544.5	- Other electric conductors, for a voltage exceeding 80 V but not exceeding 1 000 V:
3544.51.00	- - Fitted with connectors	25% DC:20%
8544.59.00	- - Other	15% DC:10%
8544.60	-Other electric conductors, for a voltage exceeding 1 000 V:
8544.60.10	---Designed for working pressures exceeding 33 kV	Free
8544.60.90	---Other	15% DC:10%
8544.70.00	- Optical fibre cables	20% DC:15%
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:
8545.1	- Electrodes:
8545.11.00	- - Of a kind used for furnaces	2%
8545.19.00	- - Other	2%
8545.20.00	- Brushes	15% DC:10%
8545.90.00	-Other	2%
8546	ELECTRICAL INSULATORS OF ANY MATERIAL:
8546.10.00	-Of glass	40% DC:35%
8546.20.00	- Of ceramics	40% DC:35%
8546.90.00	-Other	40% DC:35%
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 PURPOSES OF ASSEMBLY, OTHER THAN INSULATORS OF 8546; ELECTRICAL CONDUIT TUBING AND JOINTS THEREFOR, OF BASE METAL LINED WITH INSULATING MATERIAL:

	SCHEDULE 3—continued
8547.10.00	- Insulating fittings of ceramics	25% DC:20%
8547.20.00	- Insulating fittings of plastics	25% DC:20%
8547.90.00	- Other	25% DC:20%
8548.00.00	ELECTRICAL PARTS OF MACHINERY OR APPARATUS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER	25% DC:20%

Section XVII

Vehicles, aircraft, vessels and associated transport equipment

Notes.

1- This Section does not cover articles of 9501.00.00, 9503 or 9508.00.00, or bobsleighs, toboggans or the like of 9506.

2-“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 8484) or other articles of vulcanised rubber other than hard rubber (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);

(d) Articles of 8306;

(e) Machines or apparatus of 8401 to 8479, or parts thereof; articles of 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of 8483;

(f) Electrical machinery or equipment (Chapter 85);

(g) Articles of Chapter 90;

(h) Articles of Chapter 91;

(ij) Arms (Chapter 93);

(k) Lamps or lighting fittings of 9405; or

(l) Brushes of a kind used as parts of vehicles (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 or accessory.

4.- Aircraft specially constructed so that they can also be used as road vehicles are classified as aircraft.

Amphibious motor vehicles are classified as motor vehicles.

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);

SCHEDULE 3—continued

(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

1.- This Chapter does not cover:

(a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (4406 or 6810);

(b) Railway or tramway track construction material of iron or steel of 7302; or

2.- 8607 applies, inter alia, to:

(a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;

(b) Frames, underframes, bogies and bissel-bogies;

(d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections;

(e) Coachwork.

3.- Subject to the provisions of Note 1 above, 8608.00.00 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.

8601	RAIL LOCOMOTIVES POWERED FROM AN EXTERNAL SOURCE OF ELECTRICITY OR BY ELECTRIC ACCUMULATORS:
8601.10.00	- Powered from an external source of electricity	20% DC:15%
8601.20.00	- Powered by electric accumulators	20% DC:15%
8602	OTHER RAIL LOCOMOTIVES; LOCOMOTIVE TENDERS:
8602.10.00	- Diesel-electric locomotives	20% DC:15%
8602.90.00	- Other	20% DC:15%

	SCHEDULE 3—continued
8603	SELF-PROPELLED RAILWAY OR TRAMWAY COACHES, VANS AND TRUCKS, OTHER THAN THOSE OF 8604:
8603.10.00	- Powered from an external source of electricity	20% DC:15%
8603.90.00	- Other	20% DC:15%
8604.00.00	RAILWAY OR TRAMWAY MAINTENANCE OR SERVICE VEHICLES, WHETHER OR NOT SELF-PROPELLED (FOR EXAMPLE, WORKSHOPS, CRANES, BALLAST TAMPERS, TRACKLINERS, TESTING COACHES AND TRACK INSPECTION VEHICLES)	20% DC:15%
8605.00.00	RAILWAY OR TRAMWAY PASSENGER COACHES, NOT SELF-PROPELLED; LUGGAGE VANS, POST OFFICE COACHES AND OTHER SPECIAL PURPOSE RAILWAY OR TRAMWAY COACHES, NOT SELF-PROPELLED (EXCLUDING THOSE OF 8604)	20% DC:15
8606	RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED:
8606.10.00	- Tank wagons and the like	20% DC:15%
8606.20.00	-Insulated or refrigerated vans and wagons, other than those of 8606.10.00	20% DC:15%
8606.30.00	-Self-discharging vans and wagons, other than those of 8606.10.00 or 8606.20.00	20% DC:15%
8606.9	- Other:
8606.91.00	- - Covered and closed	20% DC:15%
8606.92.00	- - Open, with non-removable sides of a height exceeding 60 cm	20% DC:15%
8606.99.00	- - Other	20% DC:15%
8607	PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK:
8607.1	- Bogies, bissel-bogies, axles and wheels, and parts thereof:
8607.11.00	- - Driving bogies and bissel-bogies	20% DC:15%
8607.12.00	- - Other bogies and bissel-bogies	20% DC:15%
8607.19.00	- - Other, including parts	20% DC:15%
8607.2	- Brakes and parts thereof:
8607.21.00	- - Air brakes and parts thereof	20% DC:15%
8607.29.00	- - Other	20% DC:15%
8607.30.00	-Hooks and other coupling devices, buffers, and parts thereof	20% DC:15%

8607.9	SCHEDULE 3—continued - Other:
8607.91.00	- - Of locomotives	20% DC:15%
8607.99.00	- - Other	20% DC:15%
8608.00.00	RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS; MECHANICAL (INCLUDING ELECTROMECHANICAL) SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT FOR RAILWAYS, TRAMWAYS, ROADS, INLAND WATERWAYS, PARKING FACILITIES, PORT INSTALLATIONS OR AIRFIELDS; PARTS OF THE FOREGOING	20% DC:15%
8609.00.00	CONTAINERS (INCLUDING CONTAINERS FOR THE TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF TRANSPORT	30% DC:25% CAN:20%

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, fertilisers or other goods.

3.- For the purposes of 8702, “public-transport type passenger motor vehicles” means vehicles designed for the transport of ten persons or more (including the driver).

4.- Motor chassis fitted with cabs fall in 8702 to 8704, and not in 8706.

5.-8712.00.00 includes all children’s bicycles. Other children’s cycles fall in 9501.

Additional Notes.

1.- In this Schedule, “agricultural tractors” means:

(a) Two-wheel drive tractors of a kind used solely or principally in agriculture, horticulture or viticulture; or

(b) Other tractors that are designed for use, and will be used, solely or principally, in agriculture, horticulture or viticulture.

2.- In this Chapter a reference to a vehicle of a particular kind includes a reference to a vehicle of that kind presented without its motive power.

3.-For the purposes of 8702 to 8704, “independent chassis” means a chassis capable of incorporating the engine, transmission, axles and suspension when the chassis is not integrated with any part of the vehicle body.

4.-For the purposes of 8704.21.10 and 8704.31.10, “variants of motor cars or station wagons” means panel vans or like vehicles that have either a front end contour structure identical to that used in a motor car or station wagon of a particular kind or a front end contour structure and engine generally similar to t

	SCHEDULE 3—continued
5.- For the purposes of this Chapter “g.v.w.” (gross vehicle weight) is the road weight specified by the manufacturer as being the maximum design weight capacity of the vehicle. This weight is the combined weight of the vehicle, the maximum specified load, the driver and a tank full of fuel.
8701	TRACTORS (OTHER THAN TRACTORS OF 8709):
8701.10.00	- Pedestrian controlled tractors	25% DC:20%
8701.20.00	- Road tractors for semi-trailers	20% DC:15% CAN:12.5%
8701.30.00	- Track-laying tractors	Free
8701.90	- Other:
8701.90.1	---Agricultural tractors:
8701.90.11	----Having an engine power of less than 15 kW	25% DC:20%
8701.90.19	----Other	Free
8701.90.20	---Tractors for dumpers	25% DC:20% CAN:17.5%
8701.90.90	---Other	20% DC:15% CAN:12.5%
8702	PUBLIC-TRANSPORT TYPE PASSENGER MOTOR VEHICLES:
8702.10	- With compression-ignition internal combustion piston engine (diesel or semi-diesel):
8702.10.10	---g.v.w. of 2.72 t or more	20% DC:15% CAN:12.5%
8702.10.20	---Goods, NSA, as follows: (a) amphibious vehicles; (b) four-wheel drive vehicles, incorporating an independent chassis	25% DC:20% CAN:17.5%
8702.10.90	---Other	35% NZ:10% DC:30% CAN:27.5%
8702.90	- Other:
8702.90.10	---g.v.w. of 2.72 t or more	20% DC:15% CAN:12.5%
8702.90.20	---Goods, NSA, as follows: (a) amphibious vehicles; (b) four-wheel drive vehicles, incorporating an independent chassis	25% DC:20% CAN:17.5%
8702.90.90	---Other	35% NZ:10% DC:30% CAN:27.5%

	SCHEDULE 3—continued
8703	MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF 8702), INCLUDING STATION WAGONS AND RACING CARS:
8703.10.00	- Vehicles specially designed for travelling on snow; golf cars and similar vehicles	25% DC:20% CAN:17.5%
8703.2	-Other vehicles, with spark-ignition internal combustion reciprocating piston engine:
8703.21	- - Of a cylinder capacity not exceeding 1 000 cm3:
8703.21.10	---Motor cars and station wagons, other than: (a) amphibious vehicles; (b) forward-control vehicles; or (c) four-wheel drive vehicles, incorporating an independent chassis	Sch.5
8703.21.20	---Goods, as follows: (a) amphibious vehicles; (b) four-wheel drive vehicles, incorporating an independent chassis	25% DC:20% CAN:17.5%
8703.21.90	---Other	35% NZ:10% DC:30% CAN:27.5%
8703.22	--Of a cylinder capacity exceeding 1 000 cm3 but not exceeding 1 500 cm3:
8703.22.10	---Motor cars and station wagons, other than: (a) amphibious vehicles; (b) forward-control vehicles; or (c) four-wheel drive vehicles, incorporating an independent chassis	Sch.5
8703.22.20	---g.v.w. of 2.72 t or more, NSA	20% DC:15% CAN:12.5%
8703.22.30	---Goods, NSA, as follows: (a) amphibious vehicles; (b) four-wheel drive vehicles, incorporating an independent chassis	25% DC:20% CAN: 17.5%
8703.22.90	---Other	35% NZ:10% DC:30% CAN:27.5%
8703.23	--Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 3 000 cm3:
8703.23.10	---Motor cars and station wagons, other than: (a) amphibious vehicles; (b) forward-control vehicles; or (c) four-wheel drive vehicles, incorporating an independent chassis	Sch.5
8703.23.20	---g.v.w. of 2.72 t or more, NSA	20% DC:15% CAN:12.5%

	SCHEDULE 3—continued
8703.23.30	- - -Goods, NSA, as follows: (a) amphibious vehicles; (b) four-wheel drive vehicles, incorporating an independent chassis	25% DC:20% CAN:17.5%
8703.23.90	---Other	35% NZ:10% DC:30% CAN:27.5%
8703.24	- - Of a cylinder capacity exceeding 3 000 cm3:
8703.24.10	- - -Motor cars and station wagons, other than: (a) amphibious vehicles; (b) forward-control vehicles; or (c) four-wheel drive vehicles, incorporating an independent chassis	Sch.5
8703.24.20	- - -g.v.w. of 2.72 t or more, NSA	20% DC:15% CAN:12.5%
8703.24.30	- - -Goods, NSA, as follows: (a) amphibious vehicles; (b) four-wheel drive vehicles, incorporating an independent chassis	25% DC:20% CAN:17.5%
8703.24.90	---Other	35% NZ:10% DC:30% CAN:27.5%
8703.3	- Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
8703.31	- - Of a cylinder capacity not exceeding 1 500 cm3:
8703.31.10	- - - Motor cars and station wagons, other than: (a) amphibious vehicles; (b) forward-control vehicles; or (c) four-wheel drive vehicles, incorporating an independent chassis	Sch.5
8703.31.20	---g.v.w. of 2.72 t or more, NSA	20% DC:15% CAN:12.5%
8703.31.30	- - -Goods, NSA, as follows: (a) amphibious vehicles; (b) four-wheel drive vehicles, incorporating an independent chassis	25% DC:20% CAN:17.5%
8703.31.90	---Other	35% NZ:10% DC:30% CAN:27.5%
8703.32	- - Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 2 500 cm3:
8703.32.10	- - - Motor cars and station wagons, other than: (a) amphibious vehicles; (b) forward-control vehicles; or (c) four-wheel drive vehicles, incorporating an independent chassis	Sch.5

	SCHEDULE 3—continued
8703.32.20	---g.v.w. of 2.72 t or more, NSA	20% DC:15% CAN:12.5%
8703.32.30	- - -Goods, NSA, as follows: (a) amphibious vehicles; (b) four-wheel drive vehicles, incorporating an independent chassis	25% DC:20% CAN:17.5%
8703.32.90	---Other	35% NZ:10% DC:30% CAN:27.5%
8703.33	- - Of a cylinder capacity exceeding 2 500 cm3:
8703.33.10	- - -Motor cars and station wagons, other than: (a) amphibious vehicles; (b) forward-control vehicles; or (c) four-wheel drive vehicles, incorporating an independent chassis	Sch.5
8703.33.20	---g.v.w. of 2.72 t or more, NSA	20% DC:15% CAN:12.5%
8703.33.30	- - -Goods, NSA, as follows: (a) amphibious vehicles; (b) four-wheel drive vehicles, incorporating an independent chassis	25% DC:20% CAN:17.5%
8703.33.90	---Other	35% NZ:10% DC:30% CAN:27.5%
8703.90	- Other:
8703.90.10	- - -Motor can and station wagons, other than: (a) amphibious vehicles; (b) battery operated vehicles; (c) forward-control vehicles; (d) four-wheel drive vehicles, incorporating an independent chassis	Sch.5
8703.90.20	---g.v.w. of 2.72 t or more, NSA	20% DC:15% CAN:12.5%
8703.90.30	- - -Goods, NSA, as follows: (a) amphibious vehicles; (b) battery operated vehicles; (c) four-wheel drive vehicles, incorporating an independent chassis	25% DC:20% CAN:17.5%
8703.90.90	---Other	35% NZ:10% DC:30% CAN:27.5%
8704	MOTOR VEHICLES FOR THE TRANSPORT OF GOODS:
8704.10.00	- Dumpers designed for off-highway use	25% DC:20% CAN:17.5%

	SCHEDULE 3—continued
8704.2	-Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
8704.21	- - g.v.w. not exceeding 5 t:
8704.21.10	- - -Variants of motor cars or station wagons, other than: (a) amphibious vehicles; (b) forward-control vehicles; or (c) four-wheel drive vehicles, incorporating an independent chassis	Sch.5
8704.21.20	---g.v.w. of 2.72 t or more, NSA	20% DC:15% CAN:12.5%
8704.21.30	- - -Goods, NSA, as follows: (a) amphibious vehicles; (b) four-wheel drive vehicles, being: (i) utilities or pick-ups; or (ii) other vehicles incorporating an independent chassis	25% DC:20% CAN:17.5%
8704.21.90	---Other	35% NZ:10% DC:30% CAN:27.5%
8704.22.00	- - g.v.w. exceeding 5 t but not exceeding 20 t	20% DC:15% CAN:12.5%
8704.23.00	- - g.v.w. exceeding 20 t	20% DC:15% CAN:12.5%
8704.3	-Other, with spark-ignition internal combustion piston engine:
8704.31	- - g.v.w. not exceeding 5 t:
8704.31.10	---Variants of motor cars or station wagons, other than: (a) amphibious vehicles; (b) forward-control vehicles; or (c) four-wheel drive vehicles, incorporating an independent chassis	Sch.5
8704.31.20	---g.v.w. of 2.72 t or more, NSA	20% DC:15% CAN:12.5%
8704.31.30	---Goods, NSA, as follows: (a) amphibious vehicles; (b) four-wheel drive vehicles, being: (i) utilities or pick-ups; or (ii) other vehicles incorporating an independent chassis	25% DC:20% CAN:17.5%
8704.31.90	---Other	35% NZ:10% DC:30% CAN:27.5%
8704.32.00	- - g.v.w. exceeding 5 t	20% DC:15% CAN:12.5%

	SCHEDULE 3—continued
8704.90.00	- Other	25% DC:20% CAN:17.5%
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, CONCRETEMIXER LORRIES, ROAD SWEEPER LORRIES, SPRAYING LORRIES, MOBILE WORK-SHOPS, MOBILE RADIOLOGICAL UNITS):
8705.10.00	- Crane lorries	30% DC:25%
8705.20.00	- Mobile drilling derricks	20% DC:15%
8705.30.00	- Fire fighting vehicles	20% DC:15%
8705.40.00	- Concrete-mixer lorries	20% DC:15%
8705.90.00	- Other	20% DC:15%
8706	CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF 8701 TO 8705:
8706.00.10	---For use in the assembly or manufacture of vehicles of 8703.21.10, 8703.22.10, 8703.23.10, 8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10, 8703.90.10, 8704.21.10 or 8704.31.10	85% NZ:80% FI:80% DC:80% CAN:77.5%
	From 1 January 1989	80% NZ:80% FI:75% DC:75% CAN:72.5%
	From 1 January 1990	72.5% NZ:72.5% FI:67.5% DC:67.5% CAN:65%
	From 1 January 1991	65% NZ:65% FI:60% DC:60% CAN:57.5%
	From 1 January 1992	57.5% NZ:57.5% FI:52.5% DC:52.5% CAN:50%
8706.00.90	---Other	25% NZ:10% DC:20% CAN:17.5%

	SCHEDULE 3—continued
8707	BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF 8701 TO 8705:
8707.10	- For the vehicles of 8703:
8707.10.10	---For use in the assembly or manufacture of vehicles of 8703.21.10, 8703.22.10, 8703.23.10, 8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10, 8703.90.10	85% NZ:80% FI:80% DC:80% CAN:77.5%
	From 1 January 1989	80% NZ:80% FI:75% DC:75% CAN:72.5%
	From 1 January 1990	72.5% NZ:72.5% FI:67.5% DC:67.5% CAN:65%
	From 1 January 1991	65% NZ:65% FI:60% DC:60% CAN:57.5%
	From 1 January 1992	57.5% NZ:57.5% FI:52.5% DC:52.5% CAN:50%
8707.10.90	---Other	25% NZ:10% DC:20% CAN:17.5%
8707.90	- Other:
8707.90.10	---For the tractors of 8701.10.00, 8701.30.00, 8701.90.1 or 8701.90.90	20% DC:15% CAN:12.5%
8707.90.20	---For use in the assembly or manufacture of vehicles of 8704.21.10 or 8704.31.10	85% NZ:80% FI:80% DC:80% CAN:77.5%
	From 1 January 1989	80% NZ:80% FI:75% DC:75% CAN:72.5%
	From 1 January 1990	72.5% NZ:72.5% FI:67.5% DC:67.5% CAN:65%

	SCHEDULE 3—continued
	From 1 January 1991	65% NZ:65% FI:60% DC:60% CAN:57.5%
	From 1 January 1992	57.5% NZ:57.5% FI:52.5% DC:52.5% CAN:50%
8707.90.90	---Other	25% DC:20% CAN:17.5%
8708	PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF 8701 TO 8705:
8708.10.00	- Bumpers and parts thereof	25% NZ:10% DC:20% CAN:17.5%
8708.2	- Other parts and accessories of bodies (including cabs):
8708.21.00	- - Safety seat belts	25% NZ:10% DC:20% CAN:17.5%
8708.29	- - Other:
8708.29.10	---For the tractors of 8701.90.90	20% DC:15%
8708.29.20	---For the tractors of 8701.10.00, 8701.30.00 or 8701.90.1	2%
8708.29.90	---Other	25% NZ:10% DC:20% CAN:17.5%
8708.3	- Brakes and servo-brakes and parts thereof:
8708.31	- - Mounted brake linings:
8708.31.10	---For the tractors of 8701.90.90	20% DC:15%
8708.31.20	---For the tractors of 8701.10.00, 8701.30.00 or 8701.90.1	2%
8708.31.90	---Other	25% NZ:10% DC:20% CAN:17.5%
8708.39	- - Other:
8708.39.10	---For the tractors of 8701.90.90	20% DC:15%
8708.39.20	---For the tractors of 8701.10.00, 8701.30.00 or 8701.90.1	2%
8708.39.90	---Other	25% NZ:10% DC:20% CAN:17.5%

	SCHEDULE 3—continued
8708.40	- Gear boxes:
8708.40.10	---For the tractors of 8701.90.90	20% DC:15%
8708.40.20	---For the tractors of 8701.10.00, 8701.30.00 or 8701.90.1	2%
8708.40.30	---For use in the assembly or manufacture of vehicles of 8703.21.10, 8703.22.10, 8703.23.10, 8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10, 8703.90.10, 8704.21.10 or 8704.31.10	85% NZ:80% FI:80% DC:80% CAN:77.5%
	From 1 January 1989	80% NZ:80% FI:75% DC:75% CAN:72.5%
	From 1 January 1990	72.5% NZ:72.5% FI:67.5% DC:67.5% CAN:65%
	From 1 January 1991	65% NZ:65% FI:60% DC:60% CAN:57.5%
	From 1 January 1992	57.5% NZ:57.5% FI:52.5% DC:52.5% CAN:50%
8708.40.90	---Other	25% NZ:10% DC:20% CAN:17.5%
8708.50	- Drive-axles with differential, whether or not provided with other transmission components:
8708.50.10	---For the tractors of 8701.90.90	20% DC:15%
8708.50.20	---For the tractors of 8701.10.00, 8701.30.00 or 8701.90.1	2%
8708.50.30	---For use in the assembly or manufacture of vehicles of 8703.21.10, 8703.22.10, 8703.23.10, 8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10, 8703.90.10, 8704.21.10 or 8704.31.10	85% NZ:80% FI:80% DC:80% CAN:77.5%
	From 1 January 1989	80% NZ:80% FI:75% DC:75% CAN:72.5%
	From 1 January 1990	72.5% NZ:72.5% FI:67.5% DC:67.5% CAN:65%

	SCHEDULE 3—continued
	From 1 January 1991	65% NZ:65% FI:60% DC:60% CAN:57.5%
	From 1 January 1992	57.5% NZ:57.5% FI:52.5% DC:52.5% CAN:50%
8708.50.90	---Other	25% NZ:10% DC:20% CAN:17.5%
8708.60	- Non-driving axles and parts thereof:
8708.60.10	---For the tractors of 8701.90.90	20% DC:15%
8708.60.20	---For the tractors of 8701.10.00, 8701.30.00 or 8701.90.1	2%
8708.60.90	---Other	25% NZ:10% DC:20% CAN:17.5%
8708.70	- Road wheels and parts and accessories thereof:
8708.70.10	---For the tractors of 8701.90.90	20% DC:15%
8708.70.20	---For the tractors of 8701.10.00 or 8701.90.1	2%
8708.70.90	---Other	25% NZ:10% DC:20% CAN:17.5%
8708.80	- Suspension shock-absorbers:
8708.80.10	---For the tractors of 8701.90.90	20% DC:15%
8708.80.20	---For the tractors of 8701.10.00, 8701.30.00 or 8701.90.1	2%
8708.80.90	---Other	25% NZ:10% DC:20% CAN:17.5%
8708.9	- Other parts and accessories:
8708.91	- - Radiators:
8708.91.10	---For the tractors of 8701.90.90	20% DC:15%
8708.91.20	---For the tractors of 8701.10.00, 8701.30.00 or 8701.90.1	2%
8708.91.90	---Other	25% NZ:10% DC:20% CAN:17.5%
8708.92	- - Silencers and exhaust pipes:
8708.92.10	---For the tractors of 8701.90.90	20% DC:15%

	SCHEDULE 3—continued
8708.92.20	---For the tractors of 8701.10.00, 8701.30.00 or 8701.90.1	2%
8708.92.90	---Other	25% NZ:10% DC:20% CAN:17.5%
8708.93	- - Clutches and parts thereof:
8708.93.10	---For the tractors of 8701.90.90	20% DC:15%
8708.93.20	---For the tractors of 8701.10.00, 8701.30.00 or 8701.90.1	2%
8708.93.30	---For use in the assembly or manufacture of vehicles of 8703.21.10, 8703.22.10, 8703.23.10, 8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10, 8703.90.10, 8704.21.10 or 8704.31.10	85% NZ:80% FI:80% DC:80% CAN:77.5%
	From 1 January 1989	80% NZ:80% FI:75% DC:75% CAN:72.5%
	From 1 January 1990	72.5% NZ:72.5% FI:67.5% DC:67.5% CAN:65%
	From 1 January 1991	65% NZ:65% FI:60% DC:60% CAN:57.5%
	From 1 January 1992	57.5% NZ:57.5% FI:52.5% DC:52.5% CAN:50%
8708.93.90	---Other	25% NZ:10% DC:20% CAN:17.5%
8708.94	- - Steering wheels, steering columns and steering boxes:
8708.94.10	---For the tractors of 8701.90.90	20% DC:15%
8708.94.20	---For the tractors of 8701.10.00, 8701.30.00 or 8701.90.1	2%
8708.94.90	---Other	25% NZ:10% DC:20% CAN:17.5%
8708.99	- - Other:
8708.99.10	---For the tractors of 8701.90.90	20% DC:15%
8708.99.20	---For the tractors of 8701.10.00, 8701.30.00 or 8701.90.1	2%

	SCHEDULE 3—continued
8708.99.30	---Chassis, for use in the assembly or manufacture of vehicles of 8703.21.10, 8703.22.10, 8703.23.10, 8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10, 8703.90.10, 8704.21.10 or 8704.31.10	85% NZ:80% FI:80% DC:80% CAN:77.5%
	From 1 January 1989	80% NZ:80% FI:75% DC:75% CAN:72.5%
	From 1 January 1990	72.5% NZ:72.5% FI:67.5% DC:67.5% CAN:65%
	From 1 January 1991	65% NZ:65% FI:60% DC:60% CAN:57.5%
	From 1 January 1992	57.5% NZ:57.5% FI:52.5% DC:52.5% CAN:50%
8708.99.40	- - -Goods, as follows: (a) steering wheel covers; (b) truck trailer automatic couplings	25% DC:20% CAN:17.5%
8708.99.90	- - -Other	25% NZ:10% DC:20% CAN:17.5%
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:
8709.1	- Vehicles:
8709.11.00	- - Electrical	25% DC:20%
8709.19.00	- - Other	25% DC:20%
8709.90.00	-Parts	25% DC:20%
8710.00.00	TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH VEHICLES	2%

	SCHEDULE 3—continued
8711	MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; SIDE-CARS:
8711.10.00	- With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cm3	Free
8711.20.00	- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3	Free
8711.30.00	-With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cm3 but not exceeding 500 cm3	2%
8711.40.00	- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cm3 but not exceeding 800 cm3	2%
8711.50.00	- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cm3	2%
8711.90.00	- Other	15% DC:10%
8712.00.00	BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED	20% DC:15%
8713	INVALID CARRIAGES, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED:
8713.10.00	- Not mechanically propelled	20% DC:15%
8713.90.00	- Other	20% DC:15%
8714	PARTS AND ACCESSORIES OF VEHICLES OF 8711 TO 8713:
8714.1	-Of motorcycles (including mopeds):
8714.11.00	- - Saddles	2%
8714.19.00	- - Other	5%
8714.20.00	- Of invalid carriages	20% DC:15%
8714.9	- Other:
8714.91.00	- - Frames and forks, and parts thereof	20% DC:15%
8714.92.00	- - Wheel rims and spokes	2%
8714.93.00	- - Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels	2%
8714.94.00	- - Brakes, including coaster braking hubs and hub brakes, and parts thereof	2%
8714.95.00	- - Saddles	2%
8714.96.00	- - Pedals and crank-gear, and parts thereof	2%
8714.99.00	- - Other	2%
8715.00.00	BABY CARRIAGES AND PARTS THEREOF	20% DC:15%

	SCHEDULE 3—continued
8716	TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF:
8716.10.00	- Trailers and semi-trailers of the caravan type, for housing or camping	25% DC:20%
8716.20.00	- Self-loading or self-unloading trailers and semi-trailers for agricultural purposes	25% DC:20%
8716.3	- Other trailers and semi-trailers for the transport of goods:
8716.31	- - Tanker trailers and tanker semi-trailers:
8716.31.10	---Presented with road tractor	20% DC:15%
8716.31.90	---Other	25% DC:20%
8716.39	- - Other:
8716.39.10	---Presented with road tractor	20% DC:15%
8716.39.90	---Other	25% DC:20%
8716.40	- Other trailers and semi-trailers:
8716.40.10	---Presented with road tractor	20% DC:15%
8716.40.90	---Other	25% DC:20%
8716.80.00	- Other vehicles	25% DC:20%
8716.90.00	- Parts	25% DC:20% CAN:17.5%
	Chapter 88
	Aircraft, spacecraft, and parts thereof
8801	BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT:
8801.10.00	- Gliders and hang gliders	2%
8801.90.00	- Other	2%
8802	OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES); SPACECRAFT (INCLUDING SATELLITES) AND SPACECRAFT LAUNCH VEHICLES:
8802.1	- Helicopters:
8802.11.00	- - Of an unladen weight not exceeding 2 000 kg	2%
8802.12.00	- - Of an unladen weight exceeding 2 000 kg	2%
8802.20.00	- Aeroplanes and other aircraft, of an unladen weight not exceeding 2 000 kg	2%
8802.30.00	- Aeroplanes and other aircraft, of an unladen weight exceeding 2 000 kg but not exceeding 15 000 kg	2%

8802.40.00	SCHEDULE 3—continued -Aeroplanes and other aircraft, of an unladen weight exceeding 15 000 kg		2%
8802.50.00	-Spacecraft (including satellites) and spacecraft launch vehicles		2%
8803	PARTS OF GOODS OF 8801 OR 8802:
8803.10.00	- Propellers and rotors and parts thereof		2%
8803.20.00	- Under-carriages and parts thereof		2%
8803.30.00	- Other parts of aeroplanes or helicopters		2%
8803.90.00	- Other		2%
8804.00.00	PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO		2%
8805	AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES:
8805.10.00	- Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof		2%
8805.20.00	- Ground flying trainers and parts thereof		2%
		Chapter 89
Note.		Ships, boats and floating structures
l.-A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in 8906 if it does not have the essential character of a vessel of a particular kind.
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		---Not exceeding 150 gross construction tons		25% DC:20%
8901.10.90		---Other		Free
8901.20		- Tankers:
8901.20.10		---Not exceeding 150 gross construction tons		25% DC:20%
8901.20.90		---Other		Free
8901.30		- Refrigerated vessels, other than those of 8901.20:
8901.30.10		---Not exceeding 150 gross construction tons		25% DC:20%
8901.30.90		---Other		Free
8901.90		- Other vessels for the transport of goods and other vessels for the transport of both persons and goods:
8901.90.10		---Not exceeding 150 gross construction tons		25% DC:20%

	SCHEDULE 3—continued
8901.90.90	---Other	Free
8902	FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS:
8902.00.10	---Not exceeding 150 gross construction tons	25% DC:20%
8902.00.90	---Other	Free
8903	YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES:
8903.10.00	- Inflatable	25% DC:20%
8903.9	- Other:
8903.91	- - Sailboats, with or without auxiliary motor:
8903.91.10	---Not exceeding 150 gross construction tons	25% DC:20%
8903.91.90	---Other	Free
8903.92	- - Motorboats, other than outboard motorboats:
8903.92.10	---Not exceeding 150 gross construction tons	25% DC:20%
8903.92.90	---Other	Free
8903.99	- - Other:
8903.99.10	---Not exceeding 150 gross construction tons	25% DC:20%
8903.99.90	---Other	Free
8904.00	TUGS AND PUSHER CRAFT:
8904.00.10	---Not exceeding 150 gross construction tons	25% DC:20%
8904.00.90	---Other	Free
8905	LIGHT-VESSELS, FIRE-FLOATS, DREDGERS, FLOATING CRANES, AND OTHER VESSELS THE NAVIGABILITY OF WHICH IS SUBSIDIARY TO THEIR MAIN FUNCTION; FLOATING DOCKS; FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION PLATFORMS:
8905.10	- Dredgers:
8905.10.10	---Not exceeding 150 gross construction tons	25% DC:20%
8905.10.90	---Other	Free
8905.20	- Floating or submersible drilling or production platforms:
8905.20.10	---Not exceeding 150 gross construction tons	25% DC:20%
8905.20.90	---Other	Free
8905.90	- Other:
8905.90.10	---Not exceeding 150 gross construction tons	25% DC:20%
8905.90.90	---Other	Free

	SCHEDULE 3—continued
8906	OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS:
8906.00.10	---Not exceeding 150 gross construction tons	25% DC:20%
8906.00.90	---Other	Free
8907	OTHER FLOATING STRUCTURES (FOR EXAMPLE, RAFTS, TANKS, COFFER-DAMS, LANDING STAGES, BUOYS AND BEACONS):
8907.10.00	- Inflatable rafts	20% DC:15%
8907.90.00	- Other	20% DC:15%
8908.00.00	VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP	2%

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.

l.- This Chapter does not cover:

(a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (4016), of leather or of composition leather (4204.00.00) or of textile material (5911);

(b) Refractory goods of 6903; ceramic wares for laboratory, chemical or other technical uses, of 6909;

(c) Glass mirrors, not optically worked, of 7009, or mirrors of base metal or of precious metal, not being optical elements (8306 or Chapter 71);

(d) Goods of 7007, 7008.00.00, 7011, 7014.00, 7015 or 7017;

(e) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39);

(f) Pumps incorporating measuring devices, of 8413; weight-operated counting or checking machinery, or separately presented weights for balances (8423); lifting or handling machinery (8425 to 8428); paper or paperboard cutting machines of all kinds (8441); fittings for adjusting work or tools on machine-tools, of 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 (8470); valves or other appliances of 8481;

(g) Searchlights or spotlights of a kind used for cycles or motor vehicles (8512); portable electric lamps of 8513; cinematographic sound recording, reproducing or re-recording apparatus (8519 or 8520); sound-heads (8522); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (8526); sealed beam lamp units of 8539; optical fibre cables of 8544;

(h) Searchlights or spotlights of 9405;

(ij) Articles of Chapter 95;

SCHEDULE 3—continued

(k) Capacity measures, which are to be classified according to their constituent material; or

(l) Spools, reek or similar supports (which are to be classified according to their constituent material, for example, in 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 8485, 8548.00.00 or 9033.00.00) 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 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind;

3.- The provisions of Note 4 to Section XVI apply also to this Chapter.

4.- 9005 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in 9013.

5.- Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in 9013 and in 9031 are to be classified in 9031.

6 - 9032 applies only to:

(a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled; 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.

Additional Note. 1.- In 9021, “orthopaedic appliances”, in relation to footwear, means footwear made to measure for a specific disorder.
9001	OPTICAL FIBRES AND OPTICAL FIBRE BUNDLES; OPTICAL FIBRE CABLES OTHER THAN THOSE OF 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 fibre bundles and cables	20% DC:15%
9001.20.00	- Sheets and plates of polarising material	2%
9001.30.00	- Contact lenses	20% DC:15% CAN:10%
9001.40.00	- Spectacle lenses of glass	20% DC:15% CAN:10%
9001.50.00	- Spectacle lenses of other materials	20% DC:15% CAN:10%

	SCHEDULE 3—continued
9001.90	- Other:
9001.90.10	---Goods, other than of glass, of a kind used with motor vehicles	25% FI:20% DC:20%
9001.90.20	---Powered glass lenses	2%
9001.90.90	---Other	20% DC:15%
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:
9002.1	- Objective lenses:
9002.11.00	- - For cameras, projectors or photographic enlargers or reducers	2%
9002.19.00	- - Other	2%
9002.20.00	- Filters	2%
9002.90.00	- Other	2%
9003	FRAMES AND MOUNTINGS FOR SPECTACLES, GOGGLES OR THE LIKE, AND PARTS THEREOF:
9003.1	- Frames and mountings:
9003.11.00	- - Of plastics	25% DC:20%
9003.19.00	- - Of other materials	25% DC:20%
9003.90.00	- Parts	25% DC:20%
9004	SPECTACLES, GOGGLES AND THE LIKE, CORRECTIVE, PROTECTIVE OR OTHER:
9004.10.00	- Sunglasses	25% DC:20%
9004.90.00	- Other	25% DC:20%
9005	BINOCULARS, MONOCULARS, OTHER OPTICAL TELESCOPES, AND MOUNTINGS THEREFOR; OTHER ASTRONOMICAL INSTRUMENTS AND MOUNTINGS THEREFOR, BUT NOT INCLUDING INSTRUMENTS FOR RADIO-ASTRONOMY:
9005.10.00	- Binoculars	2%
9005.80.00	- Other instruments	2%
9005.90.00	- Parts and accessories (including mountings)	2%
9006	PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) CAMERAS; PHOTOGRAPHIC FLASHLIGHT APPARATUS AND FLASHBULBS OTHER THAN DISCHARGE LAMPS OF 8539:
9006.10.00	- Cameras of a kind used for preparing printing plates or cylinders	5%

	SCHEDULE 3—continued
9006.20.00	-Cameras of a kind used for recording documents on microfilm, microfiche or other microforms	Free
9006.30.00	- Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes	Free
9006.40.00	- Instant print cameras	Free
9006.5	- Other cameras:
9006.51.00	- - With a through-the-lens viewfinder (single lens reflex (SLR)), for roll film of a width not exceeding 35 mm	Free
9006.52.00	- - Other, for roll film of a width less than 35 mm	Free
9006.53.00	- - Other, for roll film of a width of 35 mm	Free
9006.59.00	- - Other	Free
9006.6	- Photographic flashlight apparatus and flashbulbs:
9006.61.00	- - Discharge lamp (“electronic”) flashlight apparatus	2%
9006.62.00	- - Flashbulbs, flashcubes and the like	2%
9006.69.00	- - Other	2%
9006.9	- Parts and accessories:
9006.91.00	- - For cameras	2%
9006.99.00	- - Other	2%
9007	CINEMATOGRAPHIC CAMERAS AND PROJECTORS, WHETHER OR NOT INCORPORATING SOUND RECORDING OR REPRODUCING APPARATUS:
9007.1	- Cameras:
9007.11.00	- - For film of less than 16 mm width or for double-8 mm film	Free
9007.19	- - Other:
9007.19.10	---Surveillance cameras, using 35 mm film size or larger, of a kind used in photographic security systems	15% DC:10%
9007.19.90	---Other	Free
9007.2	- Projectors:
9007.21.00	- - For film of less than 16 mm width	2%
9007.29.00	- - Other	2%
9007.9	- Parts and accessories:
9007.91.00	- - For cameras	2%
9007.92.00	- - For projectors	2%
9008	IMAGE PROJECTORS, OTHER THAN CINEMATOGRAPHIC; PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) ENLARGERS AND REDUCERS:
9008.10.00	- Slide projectors	30% DC:25%
9008.20.00	- Microfilm, microfiche or other microform readers, whether or not capable of producing copies	2%
9008.30.00	- Other image projectors	10% DC:5%

	SCHEDULE 3—continued
9008.40.00	- Photographic (other than cinematographic) enlargers and reducers	15% DC:10%
9008.90.00	- Parts and accessories	20% DC:15%
9009	PHOTO-COPYING APPARATUS INCORPORATING AN OPTICAL SYSTEM OR OF THE CONTACT TYPE AND THERMO-COPYING APPARATUS:
9009.1	- Electrostatic photo-copying apparatus:
9009.11.00	--Operating by reproducing the original image directly onto the copy (direct process)	2%
9009.12.00	--Operating by reproducing the original image via an intermediate onto the copy (indirect process)	2%
9009.2	- Other photo-copying apparatus:
9009.21.00	- - Incorporating an optical system	2%
9009.22.00	- - Of the contact type	2%
9009.30.00	- Thermo-copying apparatus	2%
9009.90.00	- Parts and accessories	2%
9010	APPARATUS AND EQUIPMENT FOR PHOTOGRAPHIC (INCLUDING CINEMATOGRAPHIC) LABORATORIES (INCLUDING APPARATUS FOR THE PROJECTION OF CIRCUIT PATTERNS ON SENSITISED SEMI-CONDUCTOR MATERIALS), NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; NEGATOSCOPES; PROJECTION SCREENS:
9010.10.00	- Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper	25% DC:20%
9010.20.00	- Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes	5%
9010.30.00	- Projection screens	25% DC:20%
9010.90.00	- Parts and accessories	5%
9011	COMPOUND OPTICAL MICROSCOPES, INCLUDING THOSE FOR MICROPHOTOGRAPHY, MICRO-CINEMATOGRAPHY OR MICROPROJECTION:
9011.10.00	- Stereoscopic microscopes	2%
9011.20.00	- Other microscopes, for microphotography, microcinematography or microprojection	2%
9011.80.00	- Other microscopes	2%
9011.90.00	- Parts and accessories	2%
9012	MICROSCOPES OTHER THAN OPTICAL MICROSCOPES; DIFFRACTION APPARATUS:
9012.10.00	- Microscopes other than optical microscopes and diffraction apparatus	Free
9012.90.00	- Parts and accessories	Free

	SCHEDULE 3—continued
9013	LIQUID CRYSTAL DEVICES NOT CONSTITUTING ARTICLES PROVIDED FOR MORE SPECIFICALLY IN OTHER HEADINGS; LASERS, OTHER THAN LASER DIODES; OTHER OPTICAL APPLIANCES AND INSTRUMENTS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER:
9013.10.00	- Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI	Free
9013.20.00	- Lasers, other than laser diodes	25% DC:20%
9013.80.00	- Other devices, appliances and instruments	2%
9013.90	- Parts and accessories:
9013.90.10	---For goods of 9013.20.00	25% DC:20%
9013.90.90	---Other	Free
9014	DIRECTION FINDING COMPASSES; OTHER NAVIGATIONAL INSTRUMENTS AND APPLIANCES:
9014.10.00	- Direction finding compasses	2%
9014.20	- Instruments and appliances for aeronautical or space navigation (other than compasses):
9014.20.10	---Incorporating lasers or designed to incorporate lasers	25% DC:20%
9014.20.90	---Other	Free
9014.80	- Other instruments and appliances:
9014.80.10	---Incorporating lasers or designed to incorporate lasers	25% DC:20%
9014.80.90	---Other	Free
9014.90.00	- Parts and accessories	25% DC:20%
9015	SURVEYING (INCLUDING PHOTO-GRAMMETRICAL SURVEYING), HYDROGRAPHIC, OCEANOGRAPHIC, HYDROLOGICAL, METEOROLOGICAL OR GEOPHYSICAL INSTRUMENTS AND APPLIANCES, EXCLUDING COMPASSES; RANGEFINDERS:
9015.10	- Rangefinders:
9015.10.10	---Incorporating lasers or designed to incorporate lasers	25% DC:20%
9015.10.90	---Other	Free
9015.20	- Theodolites and tacheometers:
9015.20.10	---Incorporating lasers or designed to incorporate lasers	25% DC:20%
9015.20.20	----Electrical geophysical instruments, NSA	15% DC:10%
9015.20.90	---Other	Free
9015.30	- Levels:

	SCHEDULE 3—continued
9015.30.10	---Incorporating lasers or designed to incorporate lasers	25% DC:20%
9015.30.90	---Other	Free
9015.40.00	- Photogrammetrical surveying instruments and appliances	Free
9015.80	- Other instruments and appliances:
9015.80.10	---Incorporating lasers or designed to incorporate lasers	25% DC:20%
9015.80.20	---Electrical geophysical instruments and appliances, NSA	15% DC:10%
9015.80.90	---Other	Free
9015.90.00	- Parts and accessories	25% DC:20%
9016.00.00	BALANCES OF A SENSITIVITY OF 5 cg OR BETTER, WITH OR WITHOUT WEIGHTS	Free
9017	DRAWING, MARKING-OUT OR MATHEMATICAL CALCULATING INSTRUMENTS (FOR EXAMPLE, DRAFTING MACHINES, PANTOGRAPHS, PROTRACTORS, DRAWING SETS, SLIDE RULES, DISC CALCULATORS); INSTRUMENTS FOR MEASURING LENGTH, FOR USE IN THE HAND (FOR EXAMPLE, MEASURING RODS AND TAPES, MICROMETERS, CALLIPERS), NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER:
9017.10.00	- Drafting tables and machines, whether or not automatic	2%
9017.20.00	- Other drawing, marking-out or mathematical calculating instruments	5%
9017.30.00	- Micrometers, callipers and gauges	2%
9017.80.00	- Other instruments	2%
9017.90.00	- Parts and accessories	2%
9018	INSTRUMENTS AND APPLIANCES USED IN MEDICAL, SURGICAL, DENTAL OR VETERINARY SCIENCES, INCLUDING SCINTIGRAPHIC APPARATUS, OTHER ELECTRO-MEDICAL APPARATUS AND SIGHT-TESTING INSTRUMENTS:
9018.1	- Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters):
9018.11.00	- - Electro-cardiographs	30% DC:25%
9018.19	- - Other:
9018.19.10	- - -Goods, as follows: (a) kymographs; (b) physiological equipment for monitoring or recording respiration rate, heart beat rate, blood pressure or body temperature; (c) ultrasonic diagnostic imaging units	30% DC:25%
9018.19.90	---Other	Free
9018.20.00	- Ultra-violet or infra-red ray apparatus	Free
9018.3	- Syringes, needles, catheters, cannulae and the like:

	SCHEDULE 3—continued
9018.31	- - Syringes, with or without needles:
9018.31.10	---Syringes of plastic with or without needles, designed for use with injection or puncture needles	30% DC:25%
9018.31.90	---Other	Free
9018.32.00	- - Tubular metal needles and needles for sutures	Free
9018.39	- - Other:
9018.39.10	---Catheters (other than elastic gum woven catheters), cannulae, suction tubes, drainage appliances (including calibrated drainage bags) with or designed to be used with a catheter, of a kind used for the removal of fluids, gases or foreign matter from the human body, and the like	30% DC:25%
9018.39.20	---Injection or puncture needles	20% DC:15%
9018.39.90	---Other	Free
9018.4	- Other instruments and appliances, used in dental sciences:
9018.41.00	- - Dental drill engines, whether or not combined on a single base with other dental equipment	Free
9018.49.00	- - Other	Free
9018.50.00	- Other ophthalmic instruments and appliances	Free
9018.90.00	- Other instruments and appliances	10% DC:5%
9019	MECHANO-THERAPY APPLIANCES; MASSAGE APPARATUS; PSYCHOLOGICAL APTITUDE-TESTING APPARATUS; OZONE THERAPY, OXYGEN THERAPY, AEROSOL THERAPY, ARTIFICIAL RESPIRATION OR OTHER THERAPEUTIC RESPIRATION APPARATUS:
9019.10.00	- Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus	2%
9019.20.00	- Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus	5%
9020.00.00	OTHER BREATHING APPLIANCES AND GAS MASKS, EXCLUDING PROTECTIVE MASKS HAVING NEITHER MECHANICAL PARTS NOR REPLACEABLE FILTERS	10% DC:5%
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:
9021.1	- Artificial joints and other orthopaedic or fracture appliances:
9021.11.00	- - Artificial joints	2%
9021.19.00	- - Other	2%
9021.2	- Artificial teeth and dental fittings:
9021.21.00	- - Artificial teeth	2%

	SCHEDULE 3—continued
9021.29.00	- - Other	2%
9021.30.00	- Other artificial parts of the body	2%
9021.40.00	- Hearing aids, excluding parts and accessories	2%
9021.50.00	- Pacemakers for stimulating heart muscles, excluding parts and accessories	25% DC:20%
9021.90.00	- Other	5%
9022	APPARATUS BASED ON THE USE OF X-RAYS OR OF ALPHA, BETA OR GAMMA 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:
9022.1	- Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus:
9022.11.00	- - For medical, surgical, dental or veterinary uses	2%
9022.19.00	- - For other uses	2%
9022.2	- Apparatus based on the use of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus:
9022.21.00	- - For medical, surgical, dental or veterinary uses	2%
9022.29.00	- - For other uses	2%
9022.30.00	- X-ray tubes	2%
9022.90.00	- Other, including parts and accessories	2%
9023.00.00	INSTRUMENTS, APPARATUS AND MODELS, DESIGNED FOR DEMONSTRATIONAL PURPOSES (FOR EXAMPLE, IN EDUCATION OR EXHIBITIONS), UNSUITABLE FOR OTHER USES	Free
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	Free
9024.80.00	- Other machines and appliances	Free
9024.90.00	- Parts and accessories	2%
9025	HYDROMETERS AND SIMILAR FLOATING INSTRUMENTS, THERMOMETERS, PYROMETERS, BAROMETERS, HYGROMETERS AND PSYCHROMETERS, RECORDING OR NOT, AND ANY COMBINATION OF THESE INSTRUMENTS:
9025.1	- Thermometers, not combined with other instruments:
9025.11.00	- - Liquid-filled, for direct reading	2%
9025.19.00	- - Other	Free
9025.20.00	- Barometers, not combined with other instruments	Free

	SCHEDULE 3—continued
9025.80.00	- Other instruments	Free
9025.90.00	- Parts and accessories	2%
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 9014, 9015, 9028 OR 9032:
9026.10	- For measuring or checking the flow or level of liquids:
9026.10.10	- - -Goods, as follows: (a) gauges of a kind used with internal combustion engines for indicating the amount of fuel in the fuel tank; (b) other gauges of a kind used solely or principally in motor vehicles	25% DC:20%
9026.10.90	---Other	Free
9026.20	- For measuring or checking pressure:
9026.20.10	- - -Electrical gauges of a kind used solely or principally in motor vehicles	25% FI:20% DC:20%
9026.20.90	---Other	Free
9026.80	- Other instruments or apparatus:
9026.80.10	---Gauges, of a kind used solely or principally in motor vehicles	25% FI:20% DC:20%
9026.80.90	---Other	Free
9026.90	- Parts and accessories:
9026.90.10	- - -For goods, as follows: (a) gauges of a kind used with internal combustion engines for indicating the amount of fuel in the fuel tank; (b) pressure gauges, other than electric; (c) other gauges of a kind used solely or principally in motor vehicles	25% FI:20% DC:20%
9026.90.90	---Other	2%
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	Free
9027.20.00	- Chromatographs and electrophoresis instruments	Free
9027.30.00	- Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR)	Free

	SCHEDULE 3—continued
9027.40.00	- Exposure meters	Free
9027.50.00	- Other instruments and apparatus using optical radiations (UV, visible, IR)	Free
9027.80	- Other instruments and apparatus:
9027.80.10	---Electrical pH and rH meters	20% DC:15%
9027.80.90	---Other	Free
9027.90	- Microtomes; parts and accessories:
9027.90.10	---Parts and accessories for goods of 9027.80.10	20% DC:15%
9027.90.90	---Other	Free
9028	GAS, LIQUID OR ELECTRICITY SUPPLY OR PRODUCTION METERS, INCLUDING CALIBRATING METERS THEREFOR:
9028.10.00	- Gas meters	2%
9028.20.00	- Liquid meters	2%
9028.30.00	- Electricity meters	20% DC:15%
9028.90	- Parts and accessories:
9028.90.10	---For electricity meters	20% DC:15%
9028.90.90	---Other	25% DC:20%
9029	REVOLUTION COUNTERS, PRODUCTION COUNTERS, TAXIMETERS, MILEOMETERS, PEDOMETERS AND THE LIKE; SPEED INDICATORS AND TACHOMETERS, OTHER THAN THOSE OF 9015; STROBOSCOPES:
9029.10	- Revolution counters, production counters, taximeters, mileometers, pedometers and the like:
9029.10.10	---Goods of a kind commonly used with motor vehicles of 8701.20.00, 8702, 8703, 8704 or 8705	25% FI:20% DC:20%
9029.10.90	---Other	Free
9029.20	- Speed indicators and tachometers; stroboscopes:
9029.20.10	---Dwell tachometers	Free
9029.20.90	---Other	25% FI:20% DC:20%
9029.90.00	-Parts and accessories	25% FI:20% DC:20%
9030	OSCILLOSCOPES, SPECTRUM ANALYSERS AND OTHER INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING ELECTRICAL QUANTITIES, EXCLUDING METERS OF 9028; INSTRUMENTS AND APPARATUS FOR MEASURING OR DETECTING ALPHA, BETA, GAMMA, X-RAY, COSMIC OR OTHER IONISING RADIATIONS:

	SCHEDULE 3—continued
9030.10.00	- Instruments and apparatus for measuring or detecting ionising radiations	Free
9030.20.00	- Cathode-ray oscilloscopes and cathode-ray oscillographs	20% DC:15%
9030.3	-Other instruments and apparatus, for measuring or checking voltage, current, resistance or power, without a recording device:
9030.31.00	- - Multimeters	20% DC:15%
9030.39.00	- - Other	20% DC:15%
9030.40.00	- Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)	20% DC:15%
9030.8	- Other instruments and apparatus:
9030.81.00	- - With a recording device	20% DC:15%
9030.89.00	- - Other	20% DC:15%
9030.90	- Parts and accessories:
9030.90.10	---For goods of 9030.10.00	2%
9030.90.90	---Other	20% DC:15%
9031	MEASURING OR CHECKING INSTRUMENTS, APPLIANCES AND MACHINES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; PROFILE PROJECTORS:
9031.10	- Machines for balancing mechanical parts:
9031.10.1	---Motor vehicle wheel balancers:
9031.10.11	----Dynamic wheel balancers	20% DC:15%
9031.10.19	----Static wheel balancers	25% DC:20%
9031.10.90	---Other	Free
9031.20	- Test benches:
9031.20.10	---Electrical, for internal combustion engines	20% DC:15%
9031.20.90	---Other	Free
9031.30.00	- Profile projectors	2%
9031.40.00	- Other optical instruments and appliances	2%
9031.80	- Other instruments, appliances and machines:
9031.80.10	---Electrical apparatus for analysing or testing internal combustion engines or for testing power output of motor vehicles or motor cycle engines	20% DC:15%
9031.80.2	---Electrical instruments, appliances and machines, NSA:
9031.80.21	----Planimeters	15% DC:10%

	SCHEDULE 3—continued
9031.80.29	----Other	Free
9031.80.90	---Other	25% DC:20%
9031.90	- Parts and accessories:
9031.90.10	---For goods of 9031.80.21	15% DC:10%
9031.90.20	---For goods of 9031.10.11, 9031.20.10 and 9031.80.10	20% DC:15%
9031.90.90	---Other	25% DC:20%
9032	AUTOMATIC REGULATING OR CONTROLLING INSTRUMENTS AND APPARATUS:
9032.10	- Thermostats:
9032.10.10	---Of a kind used with electrically operated domestic appliances	25% DC:20%
9032.10.90	---Other	Free
9032.20.00	- Manostats	Free
9032.8	- Other instruments and apparatus:
9032.81.00	- - Hydraulic or pneumatic	2%
9032.89	- - Other:
9032.89.10	---Automatic voltage regulators of a kind commonly used with motor vehicles, for 6 V or 12 V systems	25% FI:20% DC:20%
9032.89.20	---Of a kind commonly used with dies or moulds to automatically control their temperature, being apparatus the control function of which is achieved by the temperature of the circulating fluid responding to changes in the temperature of the goods being controlled	15% DC:10%
9032.89.30	---Goods incorporating, or designed to incorporate, thyristors, power transistors or the like, of a kind used for controlling electric motors	20% DC:15%
9032.89.90	---Other	Free
9032.90	- Parts and accessories:
9032.90.10	---For programmable controllers	Free
9032.90.90	---Other	20% DC:15%
9033.00.00	PARTS AND ACCESSORIES (NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER) FOR MACHINES, APPLIANCES, INSTRUMENTS OR APPARATUS OF CHAPTER 90	2%

SCHEDULE 3—continued

Chapter 91

Clocks and watches and parts thereof

Notes.

1 .-This Chapter does not cover:

(a) Clock or watch glasses or weights (classified according to their constituent material);

(b) Watch chains (7113 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 7115); clock or watch springs are, however, to be classified as clock or watch parts (9114);

(d) Bearing balls (7326 or 8482, as the case may be);

(e) Articles of 8412 constructed to work without an escapement;

(f) Ball bearings (8482); or

(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.- 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 7101 to 7104. Watches with case of base metal inlaid with precious metal fall in 9102.

3.- For the purposes of this Chapter, “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.

9101	WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL:
9101.1	- Wrist-watches, battery or accumulator powered, whether or not incorporating a stop-watch facility:
9101.11.00	- - With mechanical display only	2%
9101.12.00	- - With opto-electronic display only	2%
9101.19.00	- - Other	2%
9101.2	- Other wrist-watches, whether or not incorporating a stopwatch facility:
9101.21.00	- - With automatic winding	2%
9101.29.00	- - Other	2%
9101.9	- Other:
9101.91.00	- - Battery or accumulator powered	2%
9101.99.00	- - Other	2%

	SCHEDULE 3—continued
9102	WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, OTHER THAN THOSE OF 9101:
9102.1	- Wrist-watches, battery or accumulator powered, whether or not incorporating a stop-watch facility:
9102.11.00	- - With mechanical display only	2%
9102.12.00	- - With opto-electronic display only	2%
9102.19.00	- - Other	2%
9102.2	- Other wrist-watches, whether or not incorporating a stopwatch facility:
9102.21.00	- - With automatic winding	2%
9102.29.00	- - Other	2%
9102.9	- Other:
9102.91.00	- - Battery or accumulator powered	2%
9102.99.00	- - Other	2%
9103	CLOCKS WITH WATCH MOVEMENTS, EXCLUDING CLOCKS OF 9104:
9103.10.00	- Battery or accumulator powered	2%
9103.90.00	- Other	2%
9104.00.00	INSTRUMENT PANEL CLOCKS AND CLOCKS OF A SIMILAR TYPE FOR VEHICLES, AIRCRAFT, SPACECRAFT OR VESSELS	2%
9105	OTHER CLOCKS:
9105.1	- Alarm clocks:
9105.11.00	- - Battery, accumulator or mains powered	2%
9105.19.00	- - Other	2%
9105.2	- Wall clocks:
9105.21.00	- - Battery, accumulator or mains powered	2%
9105.29.00	- - Other	2%
9105.9	- Other:
9105.91.00	- - Battery, accumulator or mains powered	2%
9105.99.00	- - Other	2%
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	5%
9106.20.00	- Parking meters	2%
9106.90.00	- Other	2%
9107.00.00	TIME SWITCHES WITH CLOCK OR WATCH MOVEMENT OR WITH SYNCHRONOUS MOTOR	20% DC:15%
9108	WATCH MOVEMENTS, COMPLETE AND ASSEMBLED:
9108.1	- Battery or accumulator powered:

	SCHEDULE 3—continued
9108.11.00	- - With mechanical display only or with a device to which a mechanical display can be incorporated	2%
9108.12.00	- - With opto-electronic display only	2%
9108.19.00	- - Other	2%
9108.20.00	- With automatic winding	2%
9108.9	- Other:
9108.91.00	- - Measuring 33.8 mm or less	2%
9108.99.00	- - Other	2%
9109	CLOCK MOVEMENTS, COMPLETE AND ASSEMBLED:
9109.1	- Battery, accumulator or mains powered:
9109.11.00	- - Of alarm clocks	2%
9109.19	- - Other:
9109.19.10	---For goods of 9107.00.00	20% DC:15%
9109.19.90	---Other	2%
9109.90.00	- Other	2%
9110	COMPLETE WATCH OR CLOCK MOVEMENTS, UNASSEMBLED OR PARTLY ASSEMBLED (MOVEMENT SETS); INCOMPLETE WATCH OR CLOCK MOVEMENTS, ASSEMBLED; ROUGH WATCH OR CLOCK MOVEMENTS:
9110.1	- Of watches:
9110.11.00	- - Complete movements, unassembled or partly assembled (movements sets)	2%
9110.12.00	- - Incomplete movements, assembled	2%
9110.19.00	- - Rough movements	2%
9110.90	- Other:
9110.90.10	---For goods of 9107.00.00	20% DC:15%
9110.90.90	---Other	2%
9111	WATCH CASES AND PARTS THEREOF:
9111.10.00	- Cases of precious metal or of metal clad with precious metal	2%
9111.20.00	- Cases of base metal, whether or not gold-or silver-plated	2%
9111.80.00	- Other cases	2%
9111.90.00	- Parts	2%
9112	CLOCK CASES AND CASES OF A SIMILAR TYPE FOR OTHER GOODS OF THIS CHAPTER, AND PARTS THEREOF:
9112.10.00	- Cases of metal	2%
9112.80.00	- Other cases	5%
9112.90.00	-Parts	2%
9113	WATCH STRAPS, WATCH BANDS AND WATCH BRACELETS, AND PARTS THEREOF:
9113.10.00	- Of precious metal or of metal clad with precious metal	25% DC:20% CAN:15%

	SCHEDULE 3—continued
9113.20.00	- Of base metal, whether or not gold-or silver-plated	25% DC:20%
9113.90.00	- Other	25% DC:20% CAN:15%
9114	OTHER CLOCK OR WATCH PARTS:
9114.10.00	- Springs, including hair-springs	2%
9114.20.00	- Jewels	2%
9114.30.00	- Dials	2%
9114.40.00	- Plates and bridges	2%
9114.90	- Other:
9114.90.10	---For goods of 9107.00.00	20% DC:15%
9114.90.90	---Other	2%

Chapter 92

Musical instruments;

parts and accessories of such articles

Notes.

1- This Chapter does not cover:

(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;

(d) Brushes for cleaning musical instruments (9603);

(e) Collectors’ pieces or antiques (9705.00.00 or 9706.00.00); or

(f) Spools, reels or similar supports (which are to be classified according to their constituent material: for example, 3924, Section XV).

2.- Bows and sticks and similar devices used in playing the musical instruments of 9202 or 9206.00.00 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 9209 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.

9201	PIANOS, INCLUDING AUTOMATIC PIANOS; HARPSICHORDS AND OTHER KEYBOARD STRINGED INSTRUMENTS:
9201.10.00	- Upright pianos	2%
9201.20.00	- Grand pianos	2%
9201.90.00	- Other	2%
9202	OTHER STRING MUSICAL INSTRUMENTS (FOR EXAMPLE, GUITARS, VIOLINS, HARPS):
9202.10.00	- Played with a bow	2%
9202.90.00	-Other	10% DC:5%

	SCHEDULE 3—continued
9203.00.00	KEYBOARD PIPE ORGANS; HARMONIUMS AND SIMILAR KEYBOARD INSTRUMENTS WITH FREE METAL REEDS	2%
9204	ACCORDIONS AND SIMILAR INSTRUMENTS; MOUTH ORGANS:
9204.10.00	- Accordions and similar instruments	2%
9204.20.00	- Mouth organs	2%
9205	OTHER WIND MUSICAL INSTRUMENTS (FOR EXAMPLE, CLARINETS, TRUMPETS, BAGPIPES):
9205.10.00	- Brass-wind instruments	2%
9205.90.00	- Other	2%
9206.00.00	PERCUSSION MUSICAL INSTRUMENTS (FOR EXAMPLE, DRUMS, XYLOPHONES, CYMBALS, CASTANETS, MARACCAS)	5%
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	2%
9207.90.00	- Other	15% DC: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	2%
9208.90.00	- Other	2%
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:
9209.10.00	- Metronomes, tuning forks and pitch pipes	2%
9209.20.00	- Mechanisms for musical boxes	2%
9209.30.00	- Musical instrument strings	2%
9209.9	- Other:
9209.91.00	- - Parts and accessories for pianos	2%
9209.92.00	- - Parts and accessories for the musical instruments of 9202	10% DC:5%
9209.93.00	- - Parts and accessories for the musical instruments of 9203.00.00	2%
9209.94.00	- - Parts and accessories for the musical instruments of 9207	15% DC:10%
9209.99.00	- - Other	2%

SCHEDULE 3—continued

Section XIX

Arms and ammunition; parts and accessories thereof

Chapter 93

Arms and ammunition; parts and accessories thereof

Notes.

l.- This Chapter does not cover:

(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 similar goods of plastics (Chapter 39);

(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 (9705.00.00 or 9706.00.00).

2.- In 9306, the reference to “parts thereof” does not include radio or radar apparatus of 8526.

9301.00.00	MILITARY WEAPONS, OTHER THAN REVOLVERS, PISTOLS AND ARMS OF 9307.00.00	2%
9302.00.00	REVOLVERS AND PISTOLS, OTHER THAN THOSE OF 9303 OR 9304.00	2%
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	2%
9303.20.00	-Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles	2%
9303.30.00	- Other sporting, hunting or target-shooting rifles	2%
9303.90.00	- Other	2%
9304.00.00	OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNS AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF 9307.00	2%
9305	PARTS AND ACCESSORIES OF ARTICLES OF 9301.00.00 TO 9304.00.00:
9305.10.00	- Of revolvers or pistols	5%
9305.2	- Of shotguns or rifles of 9303:
9305.21.00	- - Shotgun barrels	2%
9305.29.00	- - Other	5%
9305.90.00	- Other	15% DC:10%

	SCHEDULE 3—continued
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:
9306.10.00	- Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof	15% DC:10%
9306.2	- Shotgun cartridges and parts thereof; air gun pellets:
9306.21.00	- - Cartridges	20% DC:15%
9306.29.00	- - Other	2%
9306.30.00	- Other cartridges and parts thereof	10% DC:5%
9306.90.00	- Other	2%
9307.00.00	SWORDS, CUTLASSES, BAYONETS, LANCES AND SIMILAR ARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS THEREFOR	2%

Section XX

Miscellaneous manufactured articles

Chapter 94

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

Notes.

l.- This Chapter does not cover:

(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 7009;

(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 8303.00.00;

(e) Furniture specially designed as parts of refrigerators of 8418; furniture specially designed for sewing machines (8452);

(f) Lamps or lighting fittings of Chapter 85;

(g) Furniture specially designed as parts of apparatus of 8518 (8518), of 8519 to 8521 (8522) or of 8525 to 8528 (8529);

(h) Articles of 8714;

(ij) Dentists’ chairs incorporating dental appliances of 9018 or dentists’ spittoons (9018);

(k) Articles of Chapter 91 (for example, clocks and clock cases); or

(l) Toy furniture or toy lamps or lighting fittings (9503), billiard tables or other furniture specially constructed for games (9504), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (9505).

SCHEDULE 3—continued

2- The articles (other than parts) referred to in 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 and unit furniture;

(b) Seats and beds.

3.- (a) In 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 9404, presented separately, are not to be classified in 9401, 9402 or 9403 as parts of goods.

4.- For the purposes of 9406.00.00, “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.

9401	SEATS (OTHER THAN THOSE OF 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF:
9401.10.00	- Seats of a kind used for aircraft	2%
9401.20.00	- Seats of a kind used for motor vehicles	25% FI:20% DC:20%
9401.30.00	- Swivel seats with variable height adjustment	30% DC:25% CAN:15%
9401.40.00	- Seats other than garden seats or camping equipment, convertible into beds	30% DC:25% CAN:15%
9401.50.00	- Seats of cane, osier, bamboo or similar materials	30% DC:25%
9401.6	- Other seats, with wooden frames:
9401.61.00	- - Upholstered	30% DC:25%
9401.69.00	- - Other	30% DC:25%
9401.7	- Other seats, with metal frames:
9401.71.00	- - Upholstered	30% DC:25% CAN:15%
9401.79.00	- - Other	30% DC:25% CAN:15%
9401.80.00	- Other seats	30% DC:25%
9401.90	-Parts:
9401.90.10	---For seats of a kind used for aircraft	2%
9401.90.20	---For seats of a kind used for motor vehicles	25% FI:20% DC:20%
9401.90.90	---Other	30% DC:25% CAN:15%

	SCHEDULE 3—continued
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:
9402.10.00	- Dentists’, barbers’ or similar chairs and parts thereof	2%
9402.90.00	- Other	30% DC:25%
9403	OTHER FURNITURE AND PARTS THEREOF:
9403.10.00	- Metal furniture of a kind used in offices	30% DC:25% CAN:15%
9403.20.00	- Other metal furniture	30% DC:25% CAN:15%
9403.30.00	- Wooden furniture of a kind used in offices	30% DC:25%
9403.40.00	- Wooden furniture of a kind used in the kitchen	30% DC:25%
9403.50.00	- Wooden furniture of a kind used in the bedroom	30% DC:25% CAN:15%
9403.60.00	- Other wooden furniture	30% DC:25%
9403.70.00	- Furniture of plastics	30% DC:25%
9403.80.00	- Furniture of other materials, including cane, osier, bamboo or similar materials	30% DC:25%
9403.90.00	-Parts	30% DC:25% CAN:15%
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	2%
9404.2	- Mattresses:
9404.21.00	- - Of cellular rubber or plastics, whether or not covered	2%
9404.29.00	- - Of other materials	2%
9404.30	- Sleeping bags:
9404.30.10	---Having a value exceeding $30 each	25% DC:20%
9404.30.90	---Other	Sch.5
9404.90.00	-Other	25% DC:20%

	SCHEDULE 3—continued
9405	LAMPS AND LIGHTING FITTINGS INCLUDING SEARCHLIGHTS AND SPOTLIGHTS AND PARTS THEREOF, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE, HAVING A PERMANENTLY FIXED LIGHT SOURCE, AND PARTS THEREOF NOT ELSEWHERE SPECIFIED OR INCLUDED:
9405.10.00	- Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough-fares	20% DC:15% CAN:10%
9405.20.00	- Electric table, desk, bedside or floor-standing lamps	20% DC:15% CAN:10%
9405.30.00	- Lighting sets of a kind used for Christmas trees	25% DC:20% CAN:17.5%
9405.40.00	- Other electric lamps and lighting fittings	20% DC:15% CAN:10%
9405.50	- Non-electrical lamps and lighting fittings:
9405.50.10	---Candlesticks of glass	2%
9405.50.90	---Other	20% DC:15%
9405.60.00	- Illuminated signs, illuminated name-plates and the like	30% DC:25%
9405.9	- Parts:
9405.91.00	- - Of glass	25% DC:20%
9405.92.00	- - Of plastics	25% DC:20% CAN:17.5%
9405.99.00	- - Other	30% DC:25%
9406.00.00	PREFABRICATED BUILDINGS	20% DC:15%

Chapter 95

Toys, games and sports requisites; parts and accessories thereof

Notes.

l.-This Chapter does not cover:

(a) Christmas tree candles (3406.00.00);

(b) Fireworks or other pyrotechnic articles of 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, 4206 or Section XI;

(d) Sports bags or other containers of 4202, 4303 or 4304;

(e) Sports clothing or fancy dress, of textiles, of Chapter 61 or 62;

SCHEDULE 3—continued

(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 (6602.00.00), or parts thereof (6603); (ij) Unmounted glass eyes for dolls or other toys, of 7018;

(k) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(l) Bells, gongs or the like of 8306;

(m) Electric motors (8501), electric transformers (8504) or radio remote control apparatus (8526);

(n) Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;

(o) Children’s bicycles (8712.00.00);

(p) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);

(q) Spectacles, goggles or the like, for sports or outdoor games (9004);

(r) Decoy calls or whistles (9208);

(s) Arms or other articles of Chapter 93;

(t) Electric garlands of all kinds (9405); or

(u) Racket strings, tents or other camping goods, or gloves (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.

Additional Note.

1.- In 9506, “Articles and equipment for gymnastics” includes equipment which provides a means of exercising the human body.

9501.00.00	WHEELED TOYS DESIGNED TO BE RIDDEN BY CHILDREN (FOR EXAMPLE, TRICYCLES, SCOOTERS, PEDAL CARS); DOLLS’ CARRIAGES	25% DC:20%
9502	DOLLS REPRESENTING ONLY HUMAN BEINGS:
9502.10.00	- Dolls, whether or not dressed	20% DC:15% CAN:10%
9502.9	- Parts and accessories:
9502.91.00	- - Garments and accessories therefor, footwear and headgear	20% DC:15% CAN:10%
9502.99.00	- - Other	20% DC:15% CAN:10%
9503	OTHER TOYS; REDUCED-SIZE (“SCALE”) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS.
9503.10.00	- Electric trains, including tracks, signals and other accessories therefor	20% DC:15%

	SCHEDULE 3—continued
9503.20.00	- Reduced-size (“scale”) model assembly kits, whether or not working models, excluding those of 9503.10.00	20% DC:15%
9503.30.00	- Other construction sets and constructional toys	20% DC:15%
9503.4	- Toys representing animals or non-human creatures:
9503.41.00	- - Stuffed	20% DC:15%
9503.49.00	- - Other	20% DC:15%
9503.50.00	- Toy musical instruments and apparatus	20% DC:15%
9503.60.00	- Puzzles	20% DC:15%
9503.70.00	- Other toys, put up in sets or outfits	20% DC:15%
9503.80.00	- Other toys and models, incorporating a motor	20% DC:15%
9503.90.00	- Other	20% DC:15%
9504	ARTICLES FOR FUNFAIR, TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING ALLEY EQUIPMENT:
9504.10.00	- Video games of a kind used with a television receiver	25% DC:20%
9504.20.00	- Articles and accessories for billiards	25% DC:20%
9504.30.00	- Other games, coin- or disc-operated, other than bowling alley equipment	25% DC:20%
9504.40.00	- Playing cards	25% DC:20%
9504.90.00	- Other	25% DC:20%
9505	FESTIVE, CARNIVAL OR OTHER ENTERTAINMENT ARTICLES, INCLUDING CONJURING TRICKS AND NOVELTY JOKES:
9505.10.00	- Articles for Christmas festivities	25% DC:20% CAN:17.5%
9505.90.00	- Other	25% DC:20% CAN:17.5%
9506	ARTICLES AND EQUIPMENT FOR GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLE-TENNIS) OR OUTDOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS:
9506.1	- Snow-skis and other snow-ski equipment:
9506.11.00	--Skis	25% DC:20%

	SCHEDULE 3—continued
9506.12.00	- - Ski-fastenings (ski-bindings)	25% DC:20%
9506.19.00	- - Other	25% DC:20%
9506.2	- Water-skis, surf-boards, sailboards and other water-sport equipment:
9506.21.00	- - Sailboards	25% DC:20%
9506.29.00	- - Other	25% DC:20%
9506.3	- Golf clubs and other golf equipment:
9506.31.00	- - Clubs, complete	25% DC:20%
9506.32.00	- - Balls	25% DC:20%
9506.39.00	- - Other	25% DC:20%
9506.40.00	- Articles and equipment for table-tennis	25% DC:20%
9506.5	-Tennis, badminton or similar rackets, whether or not strung:
9506.51.00	- - Lawn-tennis rackets, whether or not strung	25% DC:20%
9506.59.00	- - Other	25% DC:20%
9506.6	- Balls, other than golf balls and table-tennis balls:
9506.61.00	- - Lawn-tennis balls	25% DC:20%
9506.62.00	- - Inflatable	25% DC:20%
9506.69.00	- - Other	25% DC:20%
9506.70.00	- Ice skates and roller skates, including skating boots with skates attached	25% DC:20% CAN:15%
9506.9	- Other:
9506.91.00	- - Gymnasium or athletics articles and equipment	25% DC:20% CAN:15%
9506.99.00	- - Other	25% DC: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 9208 OR 9705) AND SIMILAR HUNTING OR SHOOTING REQUISITES:
9507.10.00	- Fishing rods	25% DC:20%

	SCHEDULE 3—continued
9507.20.00	- Fish-hooks, whether or not snelled	2%
9507.30.00	- Fishing reels	25% DC:20%
9507.90.00	- Other	25% DC:20%
9508.00.00	ROUNDABOUTS, SWINGS, SHOOTING GALLERIES AND OTHER FAIRGROUND AMUSEMENTS; TRAVELLING CIRCUSES, TRAVELLING MENAGERIES AND TRAVELLING THEATRES	20% DC:15%

Chapter 96

Miscellaneous manufactured articles

Notes.

l.-This Chapter does not cover:

(a) Pencils for cosmetic or toilet uses (Chapter 33);

(b) Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);

(d) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(e) Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; 9601 or 9602 applies, however, to separately presented handles or other parts of such articles;

(f) Articles of Chapter 90 (for example, spectacle frames (9003), mathematical drawing pens (9017), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (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, lamps and lighting fittings);

(l) Articles of Chapter 95 (toys, games, sports requisites); or

(m) Works of art, collectors’ pieces or antiques (Chapter 97).

2- In 9602 “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 9603 “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 shape at the top, to render them ready for such incorporation.

4.-Articles of this Chapter, other than those of 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, 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 m

	SCHEDULE 3—continued
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	20% DC:15%
9601.90.00	- Other	20% DC:15%
9602	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 3503) AND ARTICLES OF UNHARDENED GELATIN:
9602.00.10	---Empty gelatin capsules	10% DC:5%
9602.00.90	---Other	20% DC:15%
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 other vegetable materials bound together, with or without handles	25% DC:20%
9603.2	- 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	25% DC:20%
9603.29.00	- - Other	25% DC:20%
9603.30.00	- Artists’ brushes, writing brushes and similar brushes for the application of cosmetics	25% DC:20%
9603.40.00	- Paint, distemper, varnish or similar brushes (other than brushes of 9603.30.00); paint pads and rollers	25% DC:20%
9603.50.00	- Other brushes constituting parts of machines, appliances or vehicles	25% DC:20%
9603.90.00	- Other	25% DC:20%
9604.00.00	HAND SIEVES AND HAND RIDDLES	20% DC:15%
9605.00.00	TRAVEL SETS FOR PERSONAL TOILET, SEWING OR SHOE OR CLOTHES CLEANING	2%

	SCHEDULE 3—continued
9606	BUTTONS, PRESS-FASTENERS, SNAP-FASTENERS AND PRESS-STUDS, BUTTON MOULDS AND OTHER PARTS OF THESE ARTICLES; BUTTON BLANKS:
9606.10.00	- Press-fasteners, snap-fasteners and press-studs and parts therefor	20% DC:15%
9606.2	- Buttons:
9606.21.00	- - Of plastics, not covered with textile material	20% DC:15%
9606.22.00	- - Of base metal, not covered with textile material	20% DC:15%
9606.29.00	- - Other	20% DC:15%
9606.30.00	- Button moulds and other parts of buttons; button blanks	20% DC:15%
9607	SLIDE FASTENERS AND PARTS THEREOF:
9607.1	- Slide fasteners:
9607.11.00	- - Fitted with chain scoops of base metal	20% DC:15%
9607.19.00	- - Other	20% DC:15%
9607.20.00	- Parts	20% DC:15%
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 9609:
9608.10.00	- Ball point pens	20% DC:15%
9608.20.00	- Felt tipped and other porous-tipped pens and markers	20% DC:15%
9608.3	- Fountain pens, stylograph pens and other pens:
9608.31.00	- - Indian ink drawing pens	20% DC:15%
9608.39.00	- - Other	20% DC:15%
9608.40.00	- Propelling or sliding pencils	20% DC:15%
9608.50.00	-Sets of articles from two or more of the foregoing subheadings	20% DC:15%
9608.60.00	- Refills for ball point pens, comprising the ball point and ink-reservoir	20% DC:15%
9608.9	- Other:
9608.91.00	- - Pen nibs and nib points	2%
9608.99.00	- - Other	20% DC:15%

	SCHEDULE 3—continued
9609	PENCILS (OTHER THAN PENCILS OF 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 rigid sheath	15% DC:10%
9609.20.00	- Pencil leads, black or coloured	2%
9609.90.00	- Other	2%
9610.00.00	SLATES AND BOARDS, WITH WRITING OR DRAWING SURFACES, WHETHER OR NOT FRAMED	30% DC:25%
9611.00.00	DATE, SEALING OR NUMBERING STAMPS, AND THE LIKE (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	2%
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:
9612.10.00	- Ribbons	20% DC:15% CAN:12%
9612.20.00	- Ink-pads	20% DC:15%
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	5%
9613.20.00	- Pocket lighters, gas fuelled, refillable	5%
9613.30.00	- Table lighters	5%
9613.80.00	- Other lighters	20% DC:15%
9613.90.00	- Parts	5%
9614	SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS, AND PARTS THEREOF:
9614.10.00	- Roughly shaped blocks of wood or root, for the manufacture of pipes	15% DC:10%
9614.20.00	- Pipes and pipe bowls	15% DC:10%
9614.90.00	- Other	15% DC:10%
9615	COMBS, HAIR-SLIDES AND THE LIKE; HAIRPINS, CURLING PINS, CURLING GRIPS, HAIR-CURLERS AND THE LIKE, OTHER THAN THOSE OF 8516, AND PARTS THEREOF:

SCHEDULE 3—continued

9615.1	- Combs, hair-slides and the like:
9615.11.00	- - Of hard rubber or plastics	20% DC:15%
9615.19.00	- - Other	20% DC:15%
9615.90.00	- Other	20% DC:15%
9616	SCENT SPRAYS AND SIMILAR TOILET SPRAYS, AND MOUNTS AND HEADS THEREFOR; POWDER-PUFFS AND PADS FOR THE APPLICATION OF COSMETICS OR TOILET PREPARATIONS:
9616.10.00	-Scent sprays and similar toilet sprays, and mounts and heads therefor	2%
9616.20.00	- Powder-puffs and pads for the application of cosmetics or toilet preparations	2%
9617.00.00	VACUUM FLASKS AND OTHER VACUUM VESSELS, COMPLETE WITH CASES; PARTS THEREOF OTHER THAN GLASS INNERS	20% DC:15%
9618.00.00	TAILORS’ DUMMIES AND OTHER LAY FIGURES; AUTOMATA AND OTHER ANIMATED DISPLAYS USED FOR SHOP WINDOW DRESSING	10% DC:5%

Section XXI

Works of art, collectors’ pieces and antiques

Chapter 97

Works of art, collectors’ pieces and antiques

Notes.

l.- This Chapter does not cover:

(a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of current or new issue in the country to which they are destined (Chapter 49);

(b) Theatrical scenery, studio back-cloths or the like, of painted canvas (5907.00.00) except if they may be classified in 9706.00.00; or

2.- For the purposes of 9702.00.00, “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.

3.-9703.00.00 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character.

4 - (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) 9706.00.00 does not apply to articles of the preceding headings of this Chapter.

5.- Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be treated as forming part of those articles, provided they are of a kind and of a value normal to those articles.

SCHEDULE 3—continued

Additional Notes.

1.- (a) Coins which are legal tender in the country of issue, including such coins in presentation cases, are not covered by 9705.00.00.

(b) Coins are not covered by 9705.00.00 as collections and collectors’ pieces of numismatic interest unless presented as collections or as separate pieces clearly intended for a particular collection.

2.- Goods produced as a commercial undertaking to commemorate, celebrate, illustrate or depict an event or any other matter, whether or not production is limited in quantity or circulation, are not covered by 9705.00.00 as collections and collectors’ pieces of historical or numismatic interest unless the goods themselves have subsequently attained that interest by reason of their age or rarity.

9701	PAINTINGS, DRAWINGS AND PASTELS, EXECUTED ENTIRELY BY HAND, OTHER THAN DRAWINGS OF 4906 AND OTHER THAN HAND-PAINTED OR HAND-DECORATED MANUFACTURED ARTICLES; COLLAGES AND SIMILAR DECORATIVE PLAQUES:
9701.10.00	- Paintings, drawings and pastels	Free
9701.90.00	- Other	Free
9702.00.00	ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS	Free
9703.00.00	ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL	Free
9704.00.00	POSTAGE OR REVENUE STAMPS, STAMP-POSTMARKS, FIRST-DAY COVERS, POSTAL STATIONERY (STAMPED PAPER), AND THE LIKE, USED, OR IF UNUSED NOT OF CURRENT OR NEW ISSUE IN THE COUNTRY TO WHICH THEY ARE DESTINED	2%
9705.00.00	COLLECTIONS AND COLLECTORS’ PIECES OF ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, PALAEONTOLOGICAL, ETHNOGRAPHIC OR NUMISMATIC INTEREST	Free
9706.00.00	ANTIQUES OF AN AGE EXCEEDING ONE HUNDRED YEARS	Free

SCHEDULE 4

CONCESSIONAL RATES OF DUTY

PART I

1	Goods that, at the time they are entered for home consumption:	Free
	(a) are owned by the Commonwealth and are not intended to be used for the purposes of trade: or
	(b) are owned by the Commonwealth and exemption from duty of which is, in the opinion of the Minister, in the national interest
2	Goods, as prescribed by by-law, that, at the time they are entered for home consumption, are owned by an authority or body established for a purpose of the Commonwealth by or	Free

SCHEDULE 4—continued

	under a law of the Commonwealth (including an Ordinance of the Australian Capital Territory), being an authority or body prescribed by by-law in relation to those goods
3	Goods that, at the time they are entered for home consumption, are intended for the official use of:	Free
	(a) the Governor-General;
	(b) the Governor of a State; or
	(c) a member of the family of the Governor-General or the Governor of a State
4	Goods, as prescribed by by-law:	Free
	(a) that, at the time they are entered for home consumption, are:
	(i) owned by the government of a country other than Australia; and
	(ii) intended for the official use of that government and are not intended to be used for the purposes of trade; or
	(b) of a scientific nature that are covered by an agreement or arrangement between the Australian Government and the government of another country on co-operation in the field of science and technology
5	Goods, as precribed by by-law, that are, at the time they are entered for home consumption, intended for the official use of a Trade Commissioner in Australia of any country, being a person who is not an Australian citizen, is not ordinarily resident in Australia or in a territory and is not otherwise engaged in a profession, business or occupation	Free
6	Goods that:	Free
	(a) are, at the time they are entered for home consumption, intended for the official use of a Trade Commissioner in Australia of any country, being a Trade Commissioner to whom item S does not apply;
	(b) are declared by that Trade Commissioner, in writing, to be for such official use; and
	(c) are goods, or are included in a class of goods, approved by the Comptroller for the purposes of this item
7	Goods, as prescribed by by-law, that are:	Free
	(a) for the official use of an international organisation established by agreement between Australia and another
	country or between Australia and other countries; or (b) for the official or personal use of an official of an international organisation referred to in paragraph (a)
8	Goods, as prescribed by by-law, that are for use by or for sale to persons the subject of a Status of Forces Agreement between Australia and another country or between Australia and other countries	Free
9	Goods, as prescribed by by-law, in relation to which the Customs procedures of the Commonwealth are to be applied in the manner mentioned in Article 16 of the Treaty between Australia and the Independent State of Papua New Guinea that was signed at Sydney on 18 December 1978	Free

SCHEDULE 4—continued

10	Goods, that a Commercial Tariff Concession Order declares are goods to which this item applies, being goods the subject of an agreement (including a treaty or convention) between Australia and New Zealand	5% DC:5%
11	Goods, that a Commercial Tariff Concession Order declares are goods to which this item applies, being goods the subject of an agreement (including a treaty or convention) between Canada and Australia	5% DC:5% CAN:Free
12	Goods, as prescribed by by-law, specially designed for the use of blind, deaf or dumb persons	Free
13	Goods, as prescribed by by-law, that are for use in connection with an Australian Industry Participation program approved by the Commonwealth, as follows: (a) raw materials or components that are to be used as inputs in the production or manufacture of further goods that will ultimately become the property of the Commonwealth of Australia; (b) raw materials or components that are to be used as inputs in the production or manufacture of further goods that will ultimately be exported under a formal Defence Offset Program; or (c) tools and specialised test equipment for the support of Defence material or for use under a formal Offset Program and which will eventually become the property of the Commonwealth of Australia	Free
14	Goods:	Free
	(a) that are for use as components or materials in a research programme or project at an institution that is a tertiary institution for the purposes of the Tertiary Education Commission Act 1977; (b) that are not goods: (i) imported by or for a tertiary institution to which the Comptroller has directed the item shall not apply; (ii) for use in a class or kind of research programme or project to which the Comptroller has director the item shall not apply; or (iii) in respect to which the Comptroller is of the opinion that goods that serve similar functions are produced in Australia or are capable of being produced in Australia by any person in the normal course of business; and (c) in respect to which the Vice-Chancellor or other executive officer approved by the Comptroller of that tertiary institution, as the case may be, has complied with such conditions as are stipulated by the Comptroller	Free
15	Goods, as prescribed by by-law, being: (a) goods imported by passengers or members of the crew of ships or aircraft; (b) goods that: (i) at the time they are approved for delivery for home consumption, are the property of a person who has arrived in Australia on an international flight within the meaning of section 96b of the Customs Act 1901; and	Free

SCHEDULE 4—continued

(ii) were purchased by’ that person in an inwards duty free shop within the meaning of that section;

(c) goods, brought into, or sent to, Australia by such members of the Defence Force stationed outside Australia as are prescribed by by-law;

(d) goods imported by members of the forces of Canada, New Zealand or the United Kingdom; or

(e) passengers’ personal effects, furniture or household goods

Goods, as prescribed by by-law, (not being goods to which item 15 applies) imported by passengers or members of the crew of ships or aircraft

20% NZ:20% PNG:20% FI:20% DC:20%

PART II

17	Goods, or parts of goods, that have been exported from Australia otherwise than for repair or renovation and are returned without their identity having been altered, not being goods in respect of which:	Free
	(a) any duties, taxes or charges of the Commonwealth were payable at or prior to the date of exportation but which had not been paid and an amount equal to the sum of such duties, taxes or charges has not been paid to the Commonwealth since the date the goods were exported from Australia; or
	(b) drawback or refund of any duties, taxes or charges of the Commonwealth was paid when the goods were exported from Australia and an amount equal to such drawback or refund has not been paid to the Commonwealth since the date the goods were exported from Australia
18	Goods, being:	Free
	(a) goods or parts of goods previously imported into Australia and returned after repair overseas free of charge in accordance with the provisions of a specific warranty applicable to the previously imported goods; or
	(b) goods supplied free of charge under the provisions of a specific warranty applicable to:
	(i) goods previously imported into Australia; or
	(ii) goods in respect of which the replacement goods form a part, where the goods being replaced:
	(iii) are of no commercial value or have been or will be exported or destroyed;
	(iv) will not, if exported, be reimported under any provision in this Schedule; and
	(v) are not goods in respect of which drawback or refund of any duties, taxes or charges of the Commonwealth was paid
19	Goods that a Commercial Tariff Concession Order provided for by sub-section 269c (1a) or (1b) of the Customs Act 1901 declares are goods to which this item applies, being goods the identity of which has not been altered since the date the goods were exported from Australia	Free

SCHEDULE 4—continued

20	Goods (not being goods to which item 18 or 19 applies):	Such percentage of the cost, as determined by the Comptroller, of materials, labour and other charges involved in the repair or renovation as is the percentage by reference to which duty is ascertained in respect of the goods under Part II of this Act NZ/PNG/ FI/DC: Such percentage of the cost, as determined by the Comptroller, of materials, labour and other charges involved in the repair or renovation as is the percentage by reference to which duty is ascertained in respect of the goods under Part II of this Act
	(a) that have been exported from Australia for repair or renovation;
	(b) the identity of which has not been altered since the date the goods were exported from Australia; and
	(c) on which, under Schedule 3, duty is ascertained by reference to a percentage of the value of the goods
21	Goods, as prescribed by by-law, that are imported for repair, alteration or industrial processing and are intended to be exported	Free

SCHEDULE 4—continued

22	Goods, as prescribed by by-law:	Free
22	(a) that are for use in connection with the exploration for petroleum; or
	(b) that are for use in connection with the development of petroleum wells to the stage where a well-head assembly is attached, not being goods for, or for use in connection with, controlling, treating, conveying or storing petroleum after leaving the well-head assembly, not being goods that serve similar functions to those that are produced in Australia or are capable of being produced in Australia by any person in the normal course of business
23	Goods, being:	Free
	(a) goods, as prescribed by by-law, that have been donated or bequeathed by a person, company or organisation domiciled or established outside Australia to an organisation established in Australia for the purposes of performing work of a philanthropic nature;
	(b) goods, as prescribed by by-law, that have been donated or bequeathed to the public or to a public institution; or
	(c) printed matter, including printed pictures and photographs, the property of any public institution and intended for deposit or exhibition therein
24	Goods, as prescribed by by-law, that are not intended to be sold or to be used for purposes of trade and became the property of the importer under the will or the intestacy of a deceased person at a time when the importer was resident or established in Australia	Free
25	Goods, as prescribed by by-law, being:	Free
	(a) trophies won outside Australia;
	(b) decorations, medallions or certificates awarded, or to be awarded, outside Australia and sent from outside Australia to persons within Australia; or
	(c) trophies or prizes sent by donors resident outside Australia for presentation or competition in Australia
26	Pictorial illustrations for teaching purposes in universities, colleges, schools or public institutions	Free
27	Handicrafts, as prescribed by by-law	Free
28	Theatrical costumes and properties, as prescribed by by-law	Free
29	Goods, for use as a prototype, as prescribed by by-law	2% DC:2%
30	Robots, as defined by by-law, and parts and accessories suitable for use solely or principally with such robots	2%
31	Goods for use in, or in connection with, aircraft, as prescribed by by-law	2% DC:2%
32	Goods, as prescribed by by-law, being: (a) goods on which no duty is payable and in respect of which, in the opinion of the Comptroller, the value is insubstantial;	Free
32	(b) goods in respect of which, in the opinion of the Comptroller, the amount of duty that, but for this item, would be payable and the value are insubstantial;	Free

SCHEDULE 4—continued

(d) calendars, catalogues, overseas travel literature, price lists and other printed matter

33	Goods in relation to which a Commercial Tariff Concession Order is in force and that are for instructional purposes in a university, college, school or other educational institution	Free
34	Goods imported on or in containers, being containers that will be exported without being put to any other use, as prescribed by by-law	In respect of the goods on or in the containers— the rate of duty that would apply to the goods if they were imported separately NZ/PNG/FI/ DC: the rate of duty that would apply to the goods if they were imported separately; In respect of the containers— Free

PART III

35a	Tobacco, cigars, cigarettes or snuff, in quantities approved by the Comptroller, for use in a medical or other scientific research programme approved by the Comptroller	Free
35b	Unmanufactured tobacco and tobacco refuse classified under 2401.10.12, 2401.20.12 or 2401.30.00 of Schedule 3, as prescribed by by-law, being:	$0.47/kg DC:$0.47/kg, less 5%
	(a) for use by a person who is a manufacturer for the purposes of the Excise Act 1901, and also the holder of a certificate issued by the Comptroller for the purposes of this item: and
	(b) for use in the manufacture of cigarettes or of fine cut tobacco suitable for the manufacture of cigarettes, being cigarettes or fine cut tobacco that will contain Australian grown tobacco leaf
35c	Unmanufactured tobacco and tobacco refuse classified under 2401.10.13, 2401.20.13 or 2401.30.00 of Schedule 3, as prescribed by by-law, being:	$0.33/kg DC:$0.33/kg, less 5%
	(a) for use by a person who is a manufacturer for the purposes of the Excise Act 1901, and also the holder of a certificiate issued by the Comptroller for the purposes of this item; and

SCHEDULE 4—continued

(b) for use in the manfacture of tobacco (other than snuff, cigarettes or fine cut tobacco suitable for the manufacture of cigarettes) being tobacco that will contain Australian grown tobacco leaf

35d	Tobacco classified under 2403.10.90 of Schedule 3, as prescribed by by-law		5%, and $39.35/kg NZ:$39.35/kg PNG:$39.35/kg FI:$39.35/kg DC:$39.35/kg
36	Goods, as prescribed by by-law, being: (a) compounds that are catalysts, dispersing agents, foam stablisers or foam modifiers; or		2% DC:2%
	(b) photographic sensitised film, plates or papers
37	Goods classified under 0712, 0713, 1519, 2005, 2207, 2815, 2827, 2833, 2835, 2836, 2903, 2905, 2908, 2909, 2912, 2915, 2916, 2917, 2921, 2923, 2931, 2933, 3204, 3207, 3208, 3212, 3214, 3215, 3402, 3503, 3701, 3702, 3808, 3814.00.00, 3823, 3901, 3902, 3903, 3904, 3905, 3906, 3907, 3908, 3909, 3910.00.00, 3911, 3912, 3914.00.00, 3917, 3918, 3921, 3923, 3926, 7210, 8211, or 8215 of Schedule 3, as prescribed by by-law		2% DC:2%
38	Goods classified under 2815 or 3705 of Schedule 3, as prescribed by by-law		Free
39	Printing paper classified under 4802, and coated paper classified under 4810, of Schedule 3, as prescribed by bylaw		Free
40a	Fabrics, as prescribed by by-law, being fabrics classified under a heading of Schedule 3 specified in the Table below:		2%
THE TABLE
3921		5512
5007		5513
5111		5514
5112		5515
5208		5516
5209		5903
5210		5906
5211		5907.00.00
5212		6001
5407		6002
5408
40b	Fabrics, as prescribed by by-law, being fabrics classified under a heading of Schedule 3 specified in the Table below:			Free
THE TABLE
5208		5408
5209		5512
5210		5513
5211		5514
5212		5515
5407		5516

SCHEDULE 4—continued

41a	Goods, as prescribed by by-law, being:			Free
	(a) vehicles classified under 8703.21.10, 8703.22.10, 8703.23.10, 8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10, 8703.90.10, 8704.21.10 or 8704.31.10 of Schedule 3; (b) vehicle components, including vehicle components imported with and forming part of vehicles that are not assembled or are not further assembled than a stage that constitutes a sub-assembly, for use as original components in the assembly or manufacture of: (i) vehicles of a kind which, if imported, would be classified under 8701.20.00, 8701.90.20, 8702, 8703, 8704 or 8705 of Schedule 3; or (ii) trailers and semi-trailers for articulated vehicles, being trailers and semi-trailers of a kind which, if imported, would be classified under 8716.31, 8716.39 or 8716.40 of Schedule 3; or (c) goods that are for use in the testing, quality control, manufacturing evaluation or engineering development of passenger motor vehicles or motor vehicle components manufactured under the plan known as the Passenger Motor Vehicle Manufacturing Plan
41b	Vehicles of an age of 30 years or more, being:			Free
	(a) utilities or pick-ups classified under 8704.21.90 or 8704.31.90 of Schedule 3; or

	(b) Vehicles classified under 8703.21.10, 8703.22.10, 8703.23.10, 8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10, 8703.90.10, 8704.21.10 or 8704.31.10 of Schedule 3



41c	Goods, as prescribed by by-law, being:			57.5% NZ:20% FI:52.5% DC:52.5% CAN:50%
	(a) vehicles that are not assembled or are not further assembled than a stage that constitutes a sub-assembly, being vehicles classified under a subheading of Schedule 3, specified in column 1 of the Table below; or



	(b) vehicle components, classified under a subheading of Schedule 3 specified in column 2 of the Table below;

	entered for home consumption on or before 31 December 1991

THE TABLE
Column 1		Column 2
8703.21.10		8407.33.10
8703.22.10		8407.34.10
8703.23.10		8407.90.10
8703.24.10		8408.20.10
8703.31.10		8706.00.10
8703.32.10		8707.10.10
8703.33.10		8707.90.20
8703.90.10		8708.40.30
8704.21.10		8708.50.30
8704.31.10		8708.93.30
		8708.99.30
41d	Goods, including goods imported with and forming part of vehicles that are not assembled or are not further assembled than a stage that constitutes a sub-assembly, for use		15% DC:10% CAN:7.5%

SCHEDULE 4—continued

by a single manufacturer or assembler in the original manufacture or assembly of the cab/chassis or driveable chassis of a vehicle of a kind which, if imported, would be classified under a subheading of Schedule 3 specified in the Table below, being components of the following types, and parts thereof:

(a) air brake equipment;

(b) brake drums;

(d) hubs;

(e) propeller shaft assemblies;

(f) road wheels; or

(g) suspension systems,

entered for home consumption on or before 31 December 1988

THE TABLE
8701.20.00				8704.21.20
8702.10.10				8704.22.00
8702.90.10				8704.23.00
8703.22.20				8704.31.20
8703.23.20				8704.32.00
8703.24.20
8703.31.20
8703.32.20
8703.33.20
8703.90.20
42a			Goods, as prescribed by by-law, for use in the construction, modification or repair of vessels of a kind which, if imported, would be classified under a subheading of Schedule 3 specified in the Table below:				2% DC:2%
THE TABLE
8901.10.90				8903.92.90
8901.20.90				8903.99.90
8901.30.90				8904.00.90
8901.90.90				8905.10.90
8902.00.90				8905.20.90
8903.91.90				8906.90.90
42b		Ships, as prescribed by by-law, that are registered in New Zealand and owned by persons resident in New Zealand, being ships: (a) for use in Australian waters in replacement of ships registered in New Zealand and owned by persons resident in New Zealand; or (b) for use for any other purpose for a period not exceeding 6 months from the date of commencement of the operation of the particular ship in Australian waters			Free
42c	Goods in respect of which, but for this item, duty ascertained in accordance with Part II of this Act would be so ascertained by reference to a rate of duty not exceeding 2%, being goods for use in the construction, modification					Free

SCHEDULE 4—continued

or repair of vessels of a kind which, if imported, would be classified under a subheading of Schedule 3 specified in the Table below, being:

(a) bountiable vessels, the construction or modification of which is undertaken at premises registered in accordance with section 10 of the Bounty (Ships) Act 1980;

(b) bountiable vessels, the whole of the construction or modification of which is arranged or is proposed to be arranged by a prescribed shipbuilder, being a person registered in accordance with section 10a of the Bounty (Ships) Act 1980; or

(c) vessels, the whole of the repair of which is arranged or is proposed to be arranged by a ship repairer registered in accordance with the Bounty (Ship Repair) Act 1986

THE TABLE
8901.10.90		8903.92.90
8901.20.90		8903.99.90
8901.30.90		8904.00.90
8901.90.90		8905.10.90
8902.00.90		8905.20.90
8903.91.90		8906.90.90
50	Goods that a Commercial Tariff Concession Order declares are goods to which this item applies		2% DC:2%

SCHEDULE 5

Notes.

1.- A reference in this Schedule to “handicrafts to which this Schedule applies” shall be read as a reference to goods that are:

(a) fabrics, and articles made up from fabric or yarn, that are hand crocheted, hand knitted, hand netted or hand woven and contain not less than 90% by weight of natural fibres; or

(b) goods, not being fabrics or articles made up from fabric or yarn, that are wholly, or in chief part by weight, of natural materials;

being goods that the Collector is satisfied are made up by one or more of the following processes, and by no other process:

(i) by hand;

(ii) by tools held in the hand;

(iii) by machines powered by foot or hand.

2.- (1) A reference in this Schedule to “handicrafts to which this Schedule applies” shall also be read as including a reference to fabrics printed or dyed according to the traditional Batik method.

(2) A reference in this Schedule to “handicrafts to which this Schedule applies” shall also be read as including a reference to goods made up from fabrics printed or dyed according to the traditional Batik method, being goods that the Collector is satisfied are made up by one or more of the following processes, and by no other process:

(i) by hand;

(ii) by tools held in the hand;

(iii) by machines powered by foot or hand.

SCHEDULE 5—continued

(3) A reference in this Schedule to “handicrafts to which this Schedule applies” shall also be read as including a reference to garments, printed or dyed according to the traditional Batik method after making up, being garments:

(a) to which an item in this Schedule that is specified in Column 1 of the following Table applies;

(b) that are included in the class of goods specified in Column 2 of that Table opposite that item; and

(i) by hand;

(ii) by tools held in the hand;

(iii) by machines powered by foot or hand.

THE TABLE
Column 1	Column 2
Item Number	Class of Goods
1a	Goods to which the item specified in column 1 applies
3a	Goods to which the item specified in column 1 applies
7a	Knitted goods to which the item specified in column 1 applies
9a	Goods to which the item specified in column 1 applies
10a	Goods to which the item specified in column 1 applies
13a	Goods to which the item specified in column 1 applies

3.- For the purposes of the operation of Notes 1 or 2 in relation to goods, the incorporation or inclusion in the goods of materials or components of a minor nature that are essential to the assembly or normal operation of the goods shall be disregarded.

4.- Garments which are, prima facie, described in Item 17 and in other Items of this Schedule, fall within Item 17 only.

1 Knitted or crocheted goods as follows, and parts thereof:

(a) coats, jumpers, cardigans, sweaters, and the like;

(b) tube tops,

being goods classified under a heading or subheading of Schedule 3 specified in the Table below:

THE TABLE
6101.10.00		6103.33.00	6111.10.90
6101.20.00		6103.39.00	6111.20.90
6101.30.90		6104.31.00	6111.30.90
6101.90.00		6104.32.00	6111.90.90
6102.10.00		6104.33.00	6113.00.90
6102.20.00		6104.39.00	6114.10.90
6102.30.90		6110.10.00	6114.20.90
6102.90.00		6110.20.00	6114.30.90
6103.31.00		6110.30.00	6114.90.90
6103.32.00		6110.90.00	6117.90.90
1a	- Handicrafts to which this Schedule applies, as prescribed by by-law			Free

SCHEDULE 5—continued

1b	- Goods, as prescribed by by-law							50% NZ: 15% DC: 40%


1m	- Other							50%, and $5 each NZ: 15%, and $5 each PNG: 40%, and $5 each FI: 40%, and $5 each DC: 40%, and $5 each









2	Knitted or crocheted shirts, blouses and other tops, and parts thereof, not being sleepwear or goods to which Item 1 of this Schedule applies, being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
6105.10.00			6111.20.90
6105.20.00			6111.30.90
6105.90.00			6111.90.90
6106.10.00			6113.00.90
6106.20.00			6114.10.90
6106.90.00			6114.20.90
6109.10.00			6114.30.90
6109.90.00			6114.90.90
6111.10.90			6117.90.90
2a		- Handicrafts to which this Schedule applies, as prescribed by by-law					Free
2b		- Goods, as prescribed by by-law					50% NZ: 15% DC: 40%
2m		- Other					50%, and $5 each NZ: 15%, and $5 each PNG: 40%, and $5 each FI:40%, and $5 each DC: 40%, and $5 each
3		Shirts and blouses, and parts thereof, not being knitted or crocheted goods or sleepwear, being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
6205.10.00				6206.10.00	6206.90.00	6209.90.90
6205.20.00				6206.20.00	6209.10.90	6210.40.90
6205.30.00				6206.30.00	6209.20.90	6210.50.90
6205.90.00				6206.40.00	6209.30.90	6217.90.90

SCHEDULE 5—continued

3a		- Handicrafts to which this Schedule applies, as prescribed by by-law				Free
3b		- Goods, as prescribed by by-law				50% NZ:15% DC: 40%
3m		- Other				50%, and $5 each NZ:15%, and $5 each PNG: 40%, and $5 each FI: 40%, and $5 each DC: 40%, and $5 each
4		Coats, jackets, and the like, and parts thereof, not being knitted or crocheted goods, being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
6201.11.00			6202.12.00	6203.33.00	6209.90.90
6201.12.00			6202.13.00	6203.39.00	6210.20.00
6201.13.00			6202.19.00	6204.31.00	6210.30.00
6201.19.00			6202.91.90	6204.32.00	6210.40.90
6201.91.90			6202.92.90	6204.33.00	6210.50.90
6201.92.90			6202.93.90	6204.39.00	6217.90.90
6201.93.90			6202.99.90	6209.10.90
6201.99.90			6203.31.00	6209.20.90
6202.11.00			6203.32.00	6209.30.90
4a		- Handicrafts to which this Schedule applies, as prescribed by by-law					Free
4b		- Goods, as prescribed by by-law					50% NZ: 15% DC: 40%
4m		- Other					50%, and $25 each NZ: 15%, and $25 each PNG: 40%, and $25 each FI: 40%, and $25 each DC: 40%, and $25 each
5		Leather coats, jackets, and the like, and parts thereof being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
5a	4203.10.10						Free
	- Handicrafts to which this Schedule applies, as prescribed by by-law

SCHEDULE 5—continued

5b	- Goods, as prescribed by by-law								50% NZ: 15% DC: 40%
5m	- Of deerskin leather, sueded sheepskin or sueded lambskin								125% FI: 115% DC: 115%
5n	- Other								125% NZ: 90% FI: 115% DC: 115%
6	Suits and ensembles of male garments, and parts thereof, consisting of:
	(a) a coat or jacket having a chest measurement of 86 cm or more; and
	(b) a pair of trousers; not being tracksuits, playsuits, rompersuits and the like, being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
6103.11.00			6103.23.00			6203.12.00	6203.29.00
6103.12.00			6103.29.00			6203.19.00	6210.40.90
6103.19.00			6113.00.90			6203.21.00	6217.90.90
6103.21.00			6117.90.90			6203.22.00
6103.22.00			6203.11.00			6203.23.00
6a		- Handicrafts to which this Schedule applies, as prescribed by by-law							Free
6b		- Goods, as prescribed by by-law							50% NZ: 15% DC: 40%
6m		- Other							50%, and $25/garment NZ: 15%, and $25/garment PNG: 40%, and $25/garment FI: 40%, and $25/garment DC: 40%, and $25/garment
7		Trousers, jeans and overalls, and parts thereof, being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
6103.41.00				6111.90.90	6204.61.90			6211.31.90
6103.42.00				6113.00.90	6204.62.90			6211.32.90
6103.43.90				6114.10.90	6204.63.90			6211.33.90
6103.49.90				6114.20.90	6204.69.90			6211.39.90
6104.61.00				6114.30.90	6209.10.90			6211.41.00
6104.62.00				6114.90.90	6209.20.90			6211.42.00
6104.63.90				6117.90.90	6209.30.90			6211.43.00
6104.69.00				6203.41.90	6209.90.90			6211.49.00

SCHEDULE 5—continued

6111.10.90			6203.42.90	6210.40.90			6217.90.90
6111.20.90			6203.43.90	6210.50.90
6111.30.90			6203.49.90	6211.20.20
7a	- Handicrafts to which this Schedule applies, as prescribed by by-law							Free
7b	- Goods, as prescribed by by-law							50% NZ:15% DC:40%
7m	- Other							50%, and $15 each NZ:15%, and $15 each FI:40%, and $15 each PNG:40%, and $15 each DC:40%, and $15 each
8	Shorts and male swimwear, and parts thereof, being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
6103.41.00		6111.10.90			6203.41.90	6209.10.90
6103.42.00		6111.20.90			6203.42.90	6209.20.90
6103.43.90		6111.30.90			6203.43.90	6209.30.90
6103.49.90		6111.90.90			6203.49.90	6209.90.90
6104.61.00		6112.31.00			6204.61.90	6210.40.90
6104.62.00		6112.39.00			6204.62.90	6210.50.90
6104.63.90		6113.00.90			6204.63.90	6211.11.00
6104.69.00		6117.90.90			6204.69.90	6217.90.90
8a	- Handicrafts to which this Schedule applies, as prescribed by by-law							Free
8b	- Goods, as prescribed by by-law							50% NZ:15% DC:40%
8m	-Other							50%, and $10 each NZ:15%, and $10 each PNG:40%, and $10 each FI:40%, and $10 each DC:40%, and $10 each

SCHEDULE 5—continued

9		Women’s, girls’ and infants’ swimwear, and parts thereof, being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
6111.10.90				6112.41.00	6209.10.90		6210.50.90
6111.20.90				6112.49.00	6209.20.90		6211.12.00
6111.30.90				6113.00.90	6209.30.90		6217.90.90
6111.90.90				6117.90.90	6209.90.90
9a	- Handicrafts to which this Schedule applies, as prescribed by by-law								Free
9b	- Goods, as prescribed by by-law								50% NZ:15% DC:40%
9m	- Other								50%, and $5 each NZ:15%, and $5 each PNG:40%, and $5 each FI:40%, and $5 each DC:40%, and $5 each
10	Goods, as follows, and parts thereof:
	(a) dresses;
	(b) dressing gowns, shave coats, kimonos, bath gowns and the like;
	(c) nightdresses and nightshirts, having a chest measurement of 86 cm or more;
	(d) men’s or boys’ sleepwear having a chest measurement of 86 cm or more, not being pyjamas or knitted or crocheted goods;
	being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
6104.41.00			6108.32.00			6204.42.00		6208.29.00
6104.42.00			6108.39.00			6204.43.00		6208.91.00
6104.43.00			6108.91.00			6204.44.00		6208.92.00
6104.44.00			6108.92.00			6204.49.00		6208.99.00
6104.49.00			6108.99.00			6207.21.00		6209.10.90
6107.21.00			6111.10.90			6207.22.00		6209.20.90
6107.22.00			6111.20.90			6207.29.00		6209.30.90
6107.29.00			6111.30.90			6207.91.00		6209.90.90
6107.91.00			6111.90.90			6207.92.00		6210.40.90
6107.92.00			6113.00.90			6207.99.00		6210.50.90
6107.99.00			6117.90.90			6208.21.00		6217.90.90
6108.31.00			6204.41.00			6208.22.00
10a	- Handicrafts to which this Schedule applies, as prescribed by by-law									Free

SCHEDULE 5—continued

10b		- Goods, as prescribed by by-law				50% NZ:15% DC:40%
10m		- Other				50%, and $10 each NZ:15%, and $10 each PNG:40%, and $10 each FI:40%, and $10 each DC:40%, and $10 each
11		Goods, other than goods to which Item 10 of this Schedule applies, having a chest measurement of less than 86 cm, and parts thereof, as follows:
		(a) sets of garments of identical composition, being for children of a body height of less than 86 cm or less;
		(b) sleepwear;
		(c) suits and ensembles;
		(d) tracksuits, playsuits, rompersuits and the like; being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
6103.11.00			6108.32.00	6203.11.00	6208.22.00
6103.12.00			6108.39.00	6203.12.00	6208.29.00
6103.19.00			6108.91.00	6203.19.00	6209.10.90
6103.21.00			6108.92.00	6203.21.00	6209.20.90
6103.22.00			6108.99.00	6203.22.00	6209.30.90
6103.23.00			6111.10.90	6203.23.00	6209.90.90
6103.29.00			6111.20.90	6203.29.00	6210.40.90
6104.11.00			6111.30.90	6204.11.00	6210.50.90
6104.12.00			6111.90.90	6204.12.00	6211.20.90
6104.13.00			6112.11.00	6204.13.00	6211.31.90
6104.19.00			6112.12.00	6204.19.00	6211.32.90
6104.21.00			6112.19.00	6204.21.00	6211.33.90
6104.22.00			6112.20.90	6204.22.00	6211.39.90
6104.23.00			6113.00.90	6204.23.00	6211.41.00
6104.29.00			6114.10.90	6204.29.00	6211.42.00
6107.21.00			6114.20.90	6207.21.00	6211.43.00
6107.22.00			6114.30.90	6207.22.00	6211.49.00
6108.29.00			6114.90.90	6207.29.00	6217.90.90
6108.31.00			6117.90.90	6208.21.00
11a	- Handicrafts to which this Schedule applies, as prescribed by by-law						Free
11b	- Goods, as prescribed by by-law						50% NZ:15% DC:40%

SCHEDULE 5—continued

11m		- Other					50%, and $5/garment NZ:40%, and $5/garment PNG:40%, and $5/garment FI:40%, and $5/garment DC:40%, and $5/garment
12		Male pyjamas and parts thereof, having a chest measurement of 86 cm or more, not being knitted or crocheted goods, being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
6207.21.00
6207.22.00
6207.29.00
6217.90.90
12a	- Handicrafts to which this Schedule applies, as prescribed by by-law					Free
12b	- Goods, as prescribed by by-law					50% NZ:15% DC:40%
12m	- Other					50%, and $5 each NZ:15%, and $5 each PNG:40%, and $5 each FI:40%, and $5 each DC:40%, and $5 each
13	Other outergarments and other sleepwear, and parts thereof, other than goods to which a previous item or item 17 of this Schedule applies, being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
6101.10.00			6104.63.90	6114.90.90	6204.61.90
6101.20.00			6104.69.00	6117.90.90	6204.62.90
6101.30.90			6107.21.00	6201.11.00	6204.63.90
6101.90.00			6107.22.00	6201.12.00	6204.69.90
6102.10.00			6107.29.00	6201.13.00	6208.21.00
6102.20.00			6107.91.00	6201.19.00	6208.22.00
6102.30.90			6107.92.00	6202.11.00	6208.29.00
6102.90.00			6107.99.00	6202.12.00	6209.10.90
6103.41.00			6108.31.00	6202.13.00	6209.20.90
6103.42.00			6108.32.00	6202.19.00	6209.30.90
6103.43.90			6108.39.00	6203.41.90	6209.90.90
6103.49.90			6108.91.00	6203.42.90	6210.20.00
6104.11.00			6108.92.00	6203.43.90	6210.30.00

SCHEDULE 5—continued

6104.12.00			6108.99.00	6203.49.90	6210.40.90
6104.13.00			6111.10.90	6204.11.00	6210.50.90
6104.19.00			6111.20.90	6204.12.00	6211.20.90
6104.21.00			6111.30.90	6204.13.00	6211.31.90
6104.22.00			6111.90.90	6204.19.00	6211.32.90
6104.23.00			6112.11.00	6204.21.00	6211.33.90
6104.29.00			6112.12.00	6204.22.00	6211.39.90
6104.51.00			6112.19.00	6204.23.00	6211.41.00
6104.52.00			6112.20.90	6204.29.00	6211.42.00
6104.53.00			6113.00.90	6204.51.00	6211.43.00
6104.59.00			6114.10.90	6204.52.00	6211.49.00
6104.61.00			6114.20.90	6204.53.00	6217.90.90
6104.62.00			6114.30.90	6204.59.00
13a	- Handicrafts to which this Schedule applies, as prescribed by by-law					Free
13b	- Goods, as prescribed by by-law					50% NZ:15% DC:40%
13m	-Other					50%, and $15/garment NZ:15%, and $15/garment PNG:40%, and $15 /garment FI:40%, and $15/garment DC:40%, and $15/garment
14	Goods, other than goods to which a previous item of this Schedule applies, and parts thereof, as follows:
	(a) panties for women, girls and infants;
	(b) undergarments for men or boys;
	being goods classified under a heading or sub-heading of Schedule 3 specified in the Table below:
THE TABLE
6107.11.00			6111.20.90	6207.11.00	6209.20.90
6107.12.00			6111.30.90	6207.19.00	6209.30.90
6107.19.00			6111.90.90	6207.91.00	6209.90.90
6108.21.00			6113.00.90	6207.92.00	6211.31.90
6108.22.00			6114.10.90	6207.99.00	6211.32.90
6108.29.00			6114.20.90	6208.91.00	6211.33.90
6109.10.00			6114.30.90	6208.92.00	6211.39.90
6109.90.00			6114.90.90	6208.99.00	6217.90.90
6111.10.90			6117.90.90	6209.10.90
14a		- Handicrafts to which this Schedule applies, as prescribed by by-law					Free
14b		- Goods, as prescribed by by-law					50% NZ:15% DC:40%

SCHEDULE 5—continued

14m	-Other	50%, and $1.25 each NZ:15%, and $1.25 each PNG:40%, and $1.25 each FI:40%, and $1.25 each DC:40%, and $1.25 each
15	Brassieres and parts thereof, being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
	THE TABLE 6212.10.00
	6212.90.20
15a	- Handicrafts to which this Schedule applies, as prescribed by by-law	Free
15b	- Goods, as prescribed by by-law	50% NZ:15% DC:40%
15m	- Other	50%, and $2.50 each NZ:15%, and $2.50 each PNG:40%, and $2.50 each FI:40%, and $2.50 each DC:40%, and $2.50 each
16	Corsets, girdles, panty-girdles, corselettes, body-suits, and the like, and parts thereof, being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
	THE TABLE 6212.20.00
	6212.30.00
	6212.90.10
	6212.90.20
16a	- Handicrafts to which this Schedule applies, as prescribed by by-law	Free
16b	- Goods, as prescribed by by-law	50% NZ:15% DC:40%

SCHEDULE 5—continued

16m	- Other						50%, and $4 each NZ:15%, and $4 each PNG:40%, and $4 each FI:40%, and $4 each DC:40%, and $4 each
17	Goods, and parts thereof, as follows:
	(a) of plastic;
	(b) of rubber;
	(c) of textile fabric to which, if imported, 5603, 5903 or 5906 in Schedule 3 would apply;
	being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
3926.20.20			6111.90.90	6209.30.90	6210.40.90
4015.90.20			6113.00.10	6209.90.90	6210.50.90
6111.10.90			6117.90.90	6210.10.90	6217.90.90
6111.20.90			6209.10.90	6210.20.00
6111.30.90			6209.20.90	6210.30.00
17a		- Handicrafts to which this Schedule applies, as prescribed by by-law					Free
17b		- Goods, as prescribed by by-law					50% NZ:15% DC:40%
17c		-Goods, the produce or manufacture of New Zealand, being X-ray protective aprons of lead impregnated plastic					NZ:Free
17m		- Other					125% NZ:90% PNG:115% FI:115% DC:115%
18		Tights and pantyhose less than 44 decitex, and parts thereof, being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
6111.10.90			6111.90.90	6117.90.90
6111.20.90			6115.11.90
6111.30.90			6115.19.90
18a	- Handicrafts to which this Schedule applies, as prescribed by by-law					Free
18b	- Goods, as prescribed by by-law					50% NZ:15% DC:40% CAN:40%

SCHEDULE 5—continued

18m	- Other						50%, and $0.25/pair NZ:15%, and $0.25/pair PNG:40%, and $0.25/pair FI:40%, and $0.25/pair DC:40%, and $0.25/pair CAN:40%, and $0.25/pair
19	Goods, and parts thereof, as follows: (a) socks, ankle-socks, sockettes and the like; (b) tights and pantyhose 44 decitex or more; being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
6111.10.90				6115.11.90	6115.92.10
6111.20.90				6115.12.90	6115.93.90
6111.30.90				6115.19.90	6115.99.10
6111.90.90				6115.91.10	6117.90.90
19a		- Handicrafts to which this Schedule applies, as prescribed by by-law						Free
19b		- Goods, as prescribed by by-law						50% NZ:15% DC:40%
19m		- Other						50%, and $1/pair NZ:15%, and $1/pair PNG:40%, and $1/pair FI:40%, and $1/pair DC:40%, and $1/pair
20		Other undergarments for women, girls and infants, and parts thereof, other than goods to which a previous item or item 24 of this Schedule applies, being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
6108.11.00			6111.90.90		6208.11.00	6209.30.90
6108.19.00			6113.00.90		6208.19.00	6209.90.90
6109.10.00			6114.10.90		6208.91.00	6211.41.00
6109.90.00			6114.20.90		6208.92.00	6211.42.00
6111.10.90			6114.30.90		6208.99.00	6211.43.00
6111.20.90			6114.90.90		6209.10.90	6211.49.00
6111.30.90			6117.90.90		6209.20.90	6217.90.90

SCHEDULE 5—continued

20a	- Handicrafts to which this Schedule applies, as prescribed by by-law					Free
20b	- Goods, as prescribed by by-law					50% NZ:15% DC:40%
20m	- Other					50%, and $5 each NZ:15%, and $5 each PNG:40%, and $5 each FI:40%, and $5 each DC:40%, and $5 each
21	Goods, as follows:
	(a) footwear with uppers of leather, being goods classified under heading 6403 of Schedule 3, having a value of not less than $1.35/pair;
	(b) footwear with uppers of leather, being goods classified under heading 6403 of Schedule 3, having a closed vamp (whether or not incorporating a peep toe) and that is held to the foot at the heel or ankle, having a value of less than $1.35/pair;
	(c) other footwear having a value of not less than $11/ pair;
	being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
6401.10.00			6402.91.90	6403.51.00	6404.20.90
6401.92.90			6402.99.90	6403.59.90	6405.10.90
6401.99.90			6403.19.00	6403.91.00	6405.20.90
6402.19.00			6403.20.90	6403.99.90	6405.90.90
6402.20.90			6403.30.90	6404.11.00
6402.30.00			6403.40.00	6404.19.90
21a		- Handicrafts to which this Schedule applies, not being footwear with outer soles and uppers of leather, as prescribed by by-law					Free
21b		- Goods, as follows:					40% DC:Free
		(a) having outer soles and uppers of leather;
		(b) having a value not exceeding $3.50/pair; and
		(c) made by one or more of the following processes and by no other process:
		(i) by hand;
		(ii) by tools held in the hand;
		(iii) by machines powered by foot or hand;
		as prescribed by by-law
21c		- Goods, as prescribed by by-law					40% DC:30%
21m		- Goods, as follows:
		(a) having outer soles and uppers of leather,
		(b) having a value not exceeding $3.50/pair, and

SCHEDULE 5—continued

	(c) made by one or more of the following processes and by no other process:				40%, and $15/pair NZ:15%, and $15/pair DC:Free
	(i) by hand;
	(ii) by tools held in the hand;
	(iii) by machines powered by foot or hand
21n	Goods, NSA, having a value of less than $1.35/pair				40%, and $15/pair PNG:30%, and $15/pair FI:30%, and $15/pair DC:30%, and $15/pair
21p	- Other				40%, and $15/pair NZ:15%, and $15/pair PNG:30%, and $15/pair FI:30%, and $15/pair DC: 30%, and $15/pair
22	Footwear, other than goods to which Item 21 of this Schedule applies, as follows:
	(a) footwear having a value of not less than $.35/pair, but less than $11/pair
	(b) footwear having a closed vamp (whether or not incorporating a peep toe) and that is held to the foot at the heel or ankle, having a value of less than $1.35/ pair;
	being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
6401.10.00			6402.30.00	6404.20.90
6401.92.90			6402.91.90	6405.10.90
6401.99.90			6402.99.90	6405.20.90
6402.19.00			6404.11.00	6405.90.90
6402.20.90			6404.19.90
22a		- Handicrafts to which this Schedule applies, as prescribed by by-law			Free
22b		- Goods, as prescribed by by-law			40% DC:30%
22m		- Other, having a value of $1.35/pair or more			40%, and $8/pair PNG:30%, and $8/pair FI:30%, and $8/pair DC:30%, and $8/pair

SCHEDULE 5—continued

22n	- Other							40%, and $8/pair NZ:15%, and $8/pair PNG:30%, and $8/pair FI:30%, and $8/pair DC:30%, and $8/pair
23	Parts of footwear, being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
6406.10.00				6406.91.00
6406.20.00				6406.99.99
23a		- Goods, as prescribed by by-law							40% DC:30%

23m		-Other							115% NZ:90% PNG:105% FI:105% DC: 105%




24		Goods, as follows:
		(a) babies’ napkins;
		(b) terry towelling and similar terry fabrics, of cotton;
		(c) towels of terry towelling or similar terry fabrics and certain towels less than 1550 cm2 in area;
		being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
5802.11.00					6111.20.90	6209.10.90	6209.90.90
5802.19.00					6111.30.90	6209.20.90	6302.60.10
6111.10.90					6111.90.90	6209.30.90	6302.91.30
24a			- Handicrafts to which this Schedule applies, as prescribed by by-law							Free
24b			- Goods, as prescribed by by-law							50% DC:40%
24m			- Goods, as follows: (a) babies’ napkins; (b) towels of terry towelling or similar terry fabrics							50%, and $2.50/m2 NZ:25%, and $2.50/m2 PNG:40%, and $2.50/m2 FI:40%, and $2.50/m2 DC:40%, and $2.50/m2

SCHEDULE 5—continued

24n	- Towels, NSA, having an area of less than 1550 cm2						50%, and $2.50/m2 NZ:25%, and $2.50/m2 DC:40%, and $2.50/m2
24p	- Other						50%, and $2.50/m2 PNG:40%, and $2.50/m2 DC:40%, and $2.50/m2
25	Bed linen, including quilt covers and bed ruffles (valances), being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
6302.21.00				6302.31.00		6303.91.10
6302.22.00				6302.32.00		6303.92.10
6302.29.00				6302.39.00		6303.99.10
25a			- Handicrafts to which this Schedule applies, as prescribed by by-law				Free
25b			- Goods, as prescribed by by-law				40% DC:30%
25m			- Other				115% NZ:95% PNG:105% FI:105% DC:105%
26			Curtains, being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
6303.11.10					6303.91.10
6303.12.10					6303.92.10
6303.19.10					6303.99.10
26a		- Handicrafts to which this Schedule applies, as prescribed by by-law					Free
26b		- Goods, as prescribed by by-law					40% DC:30%
26m		- Other					40%, and $5/m2 NZ:20%, and $5/m2 PNG:30%, and $5/m2 FI:30%, and $5/m2 DC:30%, and $5/m2

SCHEDULE 5—continued

27	Sleeping bags having a value not exceeding $30 each, being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
	THE TABLE
	9404.30.90
27a	- Goods, as prescribed by by-law						25% DC:20%
27m	- Sleeping bags stuffed with feathers or down						25%, and $12.50 each NZ:$12.50 each PNG:$12.50 each FI:20%, and $12.50 each DC:20%, and $12.50 each
27n	- Other						25%, and $12.50 each NZ:$12.50 each PNG:$ 12.50 each FI:20%, and $12.50 each DC:20%, and $12.50 each
28	Fabrics, weighing not more than 200 g/m2 and containing less than 20% by weight of man-made fibres, of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen, not being printed fabric less than 132 cm in width or fabric having a raised nap as prescribed by by-law in Schedule 4 to the Customs Tariff Act 1987, being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
5208.11.10			5208.33.10	5210.11.10	5210.42.10
5208.12.10			5208.39.10	5210.12.10	5210.49.10
5208.13.10			5208.41.10	5210.19.10	5210.51.10
5208.19.10			5208.42.10	5210.21.10	5210.52.10
5208.21.10			5208.43.10	5210.22.10	5210.59.10
5208.22.10			5208.49.10	5210.29.10	5212.11.10
5208.23.10			5208.51.10	5210.31.10	5212.12.10
5208.29.10			5208.52.10	5210.32.10	5212.13.10
5208.31.10			5208.53.10	5210.39.10	5212.14.10
5208.32.10			5208.59.10	5210.41.10	5212.15.10
28a		-Goods, not printed and weighing less than 120 g/m2, as prescribed by by-law				22.5% DC:17.5%
28b		-Goods, not printed and weighing 120 g/m2 or more, as prescribed by by-law				40%, or, if lower, $0.25/m2 DC:30%, or, if lower, $0.20/m2

SCHEDULE 5—continued

28c	- Goods, printed, as prescribed by by-law				Free
28m	-Other, being woven fabrics of cotton, not printed and weighing less than 120g/m2, not being unbleached, bleached or mercerised fabric				22.5%, and $2/m2 NZ:$2/m2 PNG: 17.5%, and $2/m2 FI:17.5%, and $2/m2 DC: 17/5%, and $2/m2
28n	- Woven fabrics of cotton, not printed and weighing less than 120g/m2, NSA				22.5%, and $2/m2 PNG: 17.5%, and $2/m2 FI:17.5%, and $2/m2 DC: 17.5%, and $2/m2
28p	- Woven fabrics of cotton, not printed and weighing 120g/m2 or more				40%, and $2/m2; or, if lower, $2.25/m2 PNG:30%, and $2/m2; or, if lower, $2.23/m2 FI:30%, and $2/m2; or, if lower, $2.23/m2 DC:30%, and $2/m2; or, if lower, $2.23/m2
28q 29	- Woven fabrics of cotton, printed				$2/m2 NZ:$2/m2 PNG:$2/m2 FI:$2/m2 DC:$2/m2
	Woven fabrics, containing 20% or more by weight of man- made fibres and containing less than 20% by weight of wool, not being polyolefin fabrics, being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
5007.10.10		5212.21.10	5512.11.00	5515.11.00
5007.90.10		5212.22.10	5512.19.00	5515.12.00
5210.11.10		5212.23.10	5512.21.00	5515.13.90
5210.12.10		5212.24.10	5512.29.00	5515.19.00
5210.19.10		5212.25.10	5512.91.90	5515.21.00
5210.21.10		5407.10.00	5512.99.90	5515.22.90
5210.22.10		5407.20.90	5513.11.00	5515.29.00
5210.29.10		5407.30.90	5513.12.00	5515.91.90
5210.31.10		5407.41.00	5513.13.00	5515.92.90
5210.32.10		5407.42.00	5513.19.90	5515.99.00

SCHEDULE 5—continued

5210.39.10		5407.43.00	5513.21.00	5516.11.00
5210.41.10		5407.44.00	5513.22.00	5516.12.00
5210.42.10		5407.51.00	5513.23.00	5516.13.00
5210.49.10		5407.52.00	5513.29.00	5516.14.00
5210.51.10		5407.53.00	5513.31.00	5516.21.00
5210.52.10		5407.54.00	5513.32.00	5516.22.00
5210.59.10		5407.60.00	5513.33.00	5516.23.00
5211.11.10		5407.71.90	5513.39.00	5516.24.00
5211.12.10		5407.72.90	5513.41.00	5516.31.90
5211.19.10		5407.73.90	5513.42.00	5516.32.90
5211.21.10		5407.74.00	5513.43.00	5516.33.90
5211.22.10		5407.81.00	5513.49.00	5516.34.90
5211.29.10		5407.82.00	5514.11.00	5516.41.00
5211.31.10		5407.83.00	5514.12.00	5516.42.00
5211.32.10		5407.84.00	5514.13.00	5516.43.00
5211.39.10		5407.91.90	5514.19.00	5516.44.00
5211.41.10		5407.92.90	5514.21.00	5516.91.00
5211.42.10		5407.93.90	5514.22.00	5516.92.00
5211.43.10		5407.94.90	5514.23.00	5516.93.00
5211.49.10		5408.10.00	5514.29.00	5516.94.00
5211.51.10		5408.21.00	5514.31.00	5801.21.10
5211.52.10		5408.22.00	5514.32.00	5801.31.00
5211.59.10		5408.23.00	5514.33.00	5803.90.10
5212.11.10		5408.24.00	5514.39.00	5811.00.90
5212.12.10		5408.31.90	5514.41.00	5903.10.10
5212.13.10		5408.32.90	5514.42.00	5903.20.10
5212.14.10		5408.33.90	5514.43.00	5903.90.10
5212.15.10		5408.34.90	5514.49.00	5905.00.29
29a	- Handicrafts to which this Schedule applies, as prescribed by by-law				Free
29b	- Goods, as prescribed by by-law				40% DC:30%
29m	- Woven fabrics of filament yarn, not being fabrics—				40%, and $1/m2 PNG:30%, and $1/m2 FI:30%, and $1/m2 DC:30%, and $1/m2
	(a) containing wool or fine animal hair;
	(b) for use as linings;
	(c) weighing 203 g/m2 or more and containing discontinuous fibre;
29n	-Other				40%, and $1/m2 NZ:$1/m2 PNG:30%, and $1/m2 FI:30%, and $1/m2 DC:30%, and $1/m2

SCHEDULE 5—continued

30	New bags, woven wholly of polypropylene, being goods, the produce or manufacture of a Forum Island Country, classified under a heading or subheading of Schedule 3 specified in the Table below:
	THE TABLE
	6305.31.90
	6305.39.90
30a	- Goods, as prescribed by by-law				FI:Free
30b	- Other				FI:35%
31	Twine, cordage, rope and cables of polyethyelene or polypropylene, being goods, the produce or manufacture of a Developing Country, classified under a heading or subheading of Schedule 3 specified in the Table below:
	THE TABLE
	5607.41.00	5607.49.00	5609.00.00
31a	- Goods, as prescribed by by-law				DC:5%
31m	- Other				DC:20%
32	Twine, cordage, rope and cables, being goods, the produce or manufacture of a Developing Country, classified under a heading or subheading of Schedule 3 specified in the Table below:
	THE TABLE
	5607.10.00	5607.29.00	5607.50.00	5607.90.00
	5607.21.00	5607.30.00
32a	- Goods, as prescribed by by-law				DC: Free
32m	- Other				DC:20%
33	Tarpaulins, awnings, sunblinds, tents and camping goods, being goods, the produce or manufacture of a Developing Country, classified under a heading or subheading of Schedule 3 specified in the Table below:
	THE TABLE
	6306.11.00	6306.21.00	6306.41.00	6306.99.00
	6306.12.00	6306.22.00	6306.49.00
	6306.19.00	6306.29.00	6306.91.00
33a	- Goods, as prescribed by by-law				DC:Free
33m	- Other				DC:20%
34	Made up textile articles, being goods, the produce or manufacture of a Development Country, classified under a heading or subheading of Schedule 3 specified in the Table below:
THE TABLE
	6307.10.90	6307.20.00	6307.90.90	6307.90.90

SCHEDULE 5—continued

34a	- Goods, as prescribed by by-law				DC:15%
34m	- Other				DC:20%
60	Motor cars, station wagons or variants of motor cars or station wagons, being goods classified under a heading or subheading of Schedule 3 specified in the Table below:
	THE TABLE
	8703.21.10	8703.24.10	8703.33.10	8704.31.10
	8703.22.10	8703.31.10	8703.90.10
	8703.23.10	8703.32.10	8704.21.10
60a	- Goods, as prescribed by by-law				57.5% NZ:20% FI:52.5% DC:52.5% CAN:50%

60m	-Other				85% NZ:80% FI:80 % DC:80% CAN:77.5%
	From 1 Jan 1989				80% NZ:80% FI:75% DC:75% CAN:72.5%
	From 1 Jan 1990				72.5% NZ:72.5% FI:67.5% DC:67.5% CAN:65%
	From 1 Jan 1991				65% NZ:65% FI:60% DC:60% CAN:57.5%
	From 1 Jan 1992				57.5% NZ:57.5% FI:52.5% DC:52.5% CAN:50%

SCHEDULE Section 31

Repealed Acts

Customs Tariff Act 1982

Customs Tariff Amendment Act 1983

Customs Tariff Amendment Act (No. 2) 1983

Customs Tariff Amendment Act 1984

Customs Tariff Amendment Act (No. 2) 1984

Customs Tariff Amendment Act (No. 3) 1984

Customs Tariff Amendment Act 1985

Customs Tariff Amendment Act (No. 2) 1985

Customs Tariff Amendment Act 1986

Customs Tariff Amendment Act (No. 2) 1986

Customs Tariff Amendment Act (No. 3) 1986

[Minister’s second reading speech made in—

House of Representatives on 2 April 1987

Senate on 5 May 1987]

Legislation content

Interactions

Authorises

All Versions