June 11, 1978

PRESIDENTIAL DECREE NO. 1464

A DECREE TO CONSOLIDATE AND CODIFY ALL THE TARIFF AND CUSTOMS LAWS OF THE PHILIPPINES

WHEREAS, the cDCaTH

WHEREAS, there exist in the said Code a substantial number of provisions rendered obsolete by subsequent issuances of amendatory laws, decrees and executive orders thereby making it imperative to consolidate, codify and integrate such amendatory laws, decrees and executive orders to harmonize their provisions for the proper guidance of the public and efficient administration thereof;

WHEREAS, there likewise exist in the said Code certain provisions which are impractical in application, thus, necessitating revision in order to infuse flexibility, keep pace with the changing needs and demands of trade and commerce as well as strengthen the punitive force of the law against smuggling and other forms of customs fraud.

NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Republic of the Philippines, by virtue of the powers in me vested by the

SECTION 1. Codification of All Tariff and Customs Laws. All tariff and customs laws embodied in the present

SECTION 2. Effectivity. The provisions of the Tariff and Customs Code of 1978 shall take effect immediately without prejudice, however, to the effectivity dates of the various laws, decrees and executive orders which have so far amended the provisions of the

DONE in the City of Manila, this 11th day of June, in the year of Our Lord, Nineteen Hundred and Seventy-Eight.

BOOK I

Tariff Law

TITLE I

Import Tariff

SECTION 101. Imported Articles Subject to Duty. All articles, when imported from any foreign country into the Philippines, shall be subject to duty upon each importation, even though previously exported from the Philippines, except as otherwise specifically provided for in this Code or in other laws.

SECTION 102. Prohibited Importations. The importation into the Philippines of the following articles is prohibited:

a. Dynamite, gunpowder, ammunitions and other explosives, firearms, and weapons of war, and parts thereof, except when authorized by law.

b. Written or printed articles in any form containing any matter advocating or inciting treason, rebellion, insurrection, sedition or subversion against the Government of the Philippines, or forcible resistance to any law of the Philippines, or containing any threat to take the life of, or inflict bodily harm upon, any person in the Philippines.

c. Written or printed articles, negatives or cinematographic films, photographs, engravings, lithographs, objects, paintings, drawings or other representation of an obscene or immoral character.

d. Articles, instruments, drugs and substances designed, intended or adapted for producing unlawful abortion, or any printed matter which advertises or describes or gives directly or indirectly information where, how or by whom unlawful abortion is produced.

e. Roulette wheels, gambling outfits, loaded dice, marked cards, machines, apparatus or mechanical devices used in gambling, or in the distribution of money, cigars, cigarettes or other articles when such distribution is dependent upon chance, including jackpot and pinball machines or similar contrivances, or parts thereof.

f. Lottery and sweepstakes tickets except those authorized by the Philippine Government, advertisements thereof and lists of drawings therein.

g. Any article manufactured in whole or in part of gold, silver or other precious metals or alloys thereof, the stamps, brands or marks of which do not indicate the actual fineness of quality of said metals or alloys.

h. Any adulterated or misbranded articles of food or any adulterated or misbranded drug in violation of the provisions of the " TAcDHS

i. Marijuana, opium, poppies, coca leaves, heroin or any other narcotics or synthetic drugs which are or may hereafter be declared habit forming by the President of the Philippines, or any compound, manufactured salt, derivative, or preparation thereof, except when imported by the Government of the Philippines or any person duly authorized by the Dangerous Drugs Board for medicinal purposes only.

j. Opium pipes and parts thereof, of whatever material.

k. All other articles and parts thereof, the importation of which is prohibited by law or rules and regulations issued by competent authority. (As amended by

SECTION 103. Abbreviations. The following abbreviations used in this Code shall represent the terms indicated:

SECTION 104. All tariff schedules, chapters, headings and sub-headings and the rates of import duty under Section 104 of

A uniform rate of duty, herein known as a revenue duty of ten per cent ad valorem shall be imposed on all imported articles plus any of the five rates of duty of 10, 20, 40, 60 and 90 per cent ad valorem. In effect, there are only six levels of tariffs: 10 per cent (basic rate), 20%, 30%, 50%, 70% and 100%.

The rates herein provided or subsequently fixed pursuant to Section Four hundred one of this Code shall be subject to periodic investigation by the Tariff Commission and may be revised by the President upon recommendation of the National Economic and Development Authority.

The rates of duty herein provided shall apply to all products whether imported directly or indirectly of all foreign countries, which do not discriminate against Philippine export products. An additional 100% across-the-board duty shall be levied on the products of any foreign country which discriminates against Philippine export products.

The tariff schedules, chapters, headings and subheadings and the rate of import duty under Section One Hundred Four of this Code shall be as follows:

SCHEDULE I

Live Animals; Animal Products

CHAPTER 1

Live Animals

Notes:

1. This Chapter covers all live animals except:

(a) Fish, crustaceans and molluscs, of heading Nos. 03.01 and 03.03;

(b) Microbial cultures and other products of heading No. 30.02; and

(c) Animals of heading No. 97.08.

2. Any reference in this Chapter to a particular genus or species, except where the context otherwise requires, includes a reference to the young of that genus or species. EaCDAT

CHAPTER 2

Meat and Edible Meat Offals

Notes:

This Chapter does not cover:

(a) Products of the kinds described in heading Nos. 02.01, 02.02, 02.03, 02.04 and 02.06, unfit or unsuitable for human consumption;

(b) Guts, bladders or stomachs of animals (heading No. 05.04) and animal blood (heading No. 05.15); or

(c) Animal fat, other than products of heading No. 02.05 (Chapter 15).

CHAPTER 3

Fish, Crustaceans and Molluscs

Notes:

This Chapter does not cover:

(a) Marine mammals (heading No. 01.06) or meat thereof (heading No. 02.04 or 02.06)

(b) Fish (including livers and roes thereof), crustaceans and molluscs, dead, unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); or

(c) Caviar or caviar substitutes (heading No. 16.04).

CHAPTER 4

Dairy Produce; Birds' Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or Included

Notes:

1. The expression "milk" means full cream or skimmed milk, buttermilk, whey, kephir, yoghourt and similar fermented milk. AHaDSI

2. Milk and cream put up in hermetically sealed cans are regarded as preserved within the meaning of heading No. 04.02. However, milk and cream are not regarded as so preserved merely by reason of being pasteurized, sterilized or peptonised, if they are not put up in hermetically sealed cans.

CHAPTER 5

Products of Animal Origin, Not Elsewhere Specified or Included

Notes:

1. This Chapter does not cover:

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

(b) Hides or skins (including furskins) other than goods falling within heading No. 05.05, 05.06 or 05.07 (Chapter 41 or 43);

(c) Animal textile materials, other than horsehair and horsehair waste (Schedule 11); or

(d) Prepared knots or tufts for broom or brush making (heading No. 96.03).

2. For the purposes of heading No. 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.

3. Throughout this Nomenclature, elephant, mammoth, mastodon, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ivory.

4. Throughout the Nomenclature the expression "horsehair" means hair of the manes and tails of equine or bovine animals.

SCHEDULE II

Vegetable Products

CHAPTER 6

Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage

Notes:

1. 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 and other products of Chapter 7.

2. Any reference in heading No. 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials.

CHAPTER 7

Edible Vegetables and Certain Roots and Tubers

Notes:

In heading Nos. 07.01, 07.02 and 07.03, the word "vegetables" is to be taken to include edible mushrooms, truffles, olives, capers, tomatoes, potatoes, salad beet-root, cucumbers, gherkins, marrows, pumpkins, aubergines, sweet peppers, fennel, parsley, chervil, tarragon, cress, sweet marjoram (Majorana hortensis or Origanum majorana), horseradish and garlic.

Heading No. 07.04 covers all dried, dehydrated or evaporated vegetables of the kinds falling within headings Nos. 07.01 to 07.03, other than:

(a) Dried leguminous vegetables, shelled (heading No. 07.05);

(b) Ground sweet peppers (heading No. 09.04);

(c) Flours of the dried leguminous vegetables of heading No. 07.05 (heading No. 11.03);

(d) Flour, meal and flakes of potato (heading No. 11.05).

CHAPTER 8

Edible Fruit and Nuts; Peel of Melons or Citrus Fruits

Notes:

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

2. The word "fresh" is to be taken to extend to goods which have been chilled.

CHAPTER 9

Coffee, Tea, Mat and Spices

Notes:

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

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

(b) Mixtures of two or more of the products falling within different headings are to be classified under heading No. 09.10.

The addition of other substances to the products of headings Nos. 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided that the resulting mixtures retain the essential character of the goods falling in these headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading No. 21.04.

2. This Chapter does not cover:

(a) Sweet peppers, unground (Chapter 7); or

(b) Cubeb pepper (Piper cubeba) and other products of heading No. 12.07.

CHAPTER 10

Cereals

Note:

Headings in this Chapter, except heading No. 10.06, are to be taken not to apply to grains which have been ground to remove the husk or pericarp or otherwise worked. Heading No. 10.06 is to be taken to apply to unworked rice and also rice, husked, glazed, polished or broken, but not otherwise worked.

CHAPTER 11

Products of the Milling Industry; Malt and Starches; Gluten; Inulin

Notes:

1. This Chapter does not cover:

(a) Roasted malt put up as coffee substitutes (heading No. 09.01 or 21.01);

(b) Flours and meal prepared for use as infant food or for dietetic or culinary purposes of heading No. 19.02;

(c) Corn flakes and other products falling within heading No. 19.05;

(d) Pharmaceutical products (Chapter 30); or

(e) Starches having the character of perfumery, cosmetics or toilet preparations falling within heading No. 33.06.

2. (A) Products from the milling of the cereals listed in the table below fall within 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 to be classified in heading No. 23.02.

(B) Products falling within this Chapter under the above provisions shall be classified in heading No. 11.01 (cereal flours) if the percentage passing through a silk gauze or man-made textile 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 to be classified in heading No. 11.02.

CHAPTER 12

Oil Seeds and Oleaginous Fruit, Miscellaneous Grains, Seeds and Fruit; Industrial and Medical Plants; Straw and Fodder

Notes:

1. Heading No. 12.01 is to be taken to apply, INTER ALIA, to groundnuts, soya beans, mustard seeds, oil poppy seeds and copra. It is to be taken not to apply to coconuts or other products of heading No. 08.01 or to olives (Chapter 7 or Chapter 20).

2. For the purposes of heading No. 12.03, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetables seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches and of lupines are to be regarded as seeds of a kind used for sowing.

Heading No. 12.03 is, however, to be taken not to apply to the following even if for sowing:

(a) Leguminous vegetables (Chapter 7);

(b) Spices and other products of Chapter 9;

(c) Cereals (Chapter 10); or

(d) Products falling within heading No. 12.01 or 12.07.

3. Heading No. 12.07 is to be taken to apply, INTER ALIA, to the following plants or parts thereof: basil, borage, hyssop, all species of mint, rosemary, rue, sage and wormwood.

Heading No. 12.07 is, however, to be taken not to apply to:

(a) Oil seeds and oleaginous fruit (heading No. 12.01);

(b) Medicaments falling within Chapter 30;

(c) Perfumery or toilet preparations falling within Chapter 33; or

(d) Disinfectants, insecticides, fungicides, weed-killers or similar products falling within heading No. 38.11.

CHAPTER 13

Raw Vegetable Materials of a Kind Suitable for Use in Dyeing or in Tanning; Lacs; Gums, Resins and Other Vegetable Saps and Extracts

Notes:

Heading No. 13.03 is to be taken to apply, INTER ALIA, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading is to be taken not to apply to:

(a) Liquorice extract containing more than 10% by weight of sucrose or when put up as confectionery (heading No. 17.04);

(b) Malt extract (heading No. 19.01);

(c) Extracts of coffee, tea or mat (heading No. 21.02);

(d) Alcoholic saps and extracts constituting beverages, and compound alcoholic preparations (known as "concentrated extracts") for the manufacture of beverages (Chapter 22);

(e) Camphor, glycyrrhizin and other products of headings Nos. 29.13 and 29.41;

(f) Medicaments falling within heading No. 30.03 or bloodgrouping reagents (heading No. 30.05);

(g) Tanning or dyeing extracts (heading No. 32.01 or 32.04);

(h) Essential oils, concretes, absolutes and resinoids (heading No. 33.01) or aqueous distillates and aqueous solutions of essential oils (heading No. 33.05); or

(ij) Rubber, balata, gutta-percha or similar natural gums (heading No. 40.01).

CHAPTER 14

Vegetable Plaiting and Carving Materials; Vegetable Products Not Elsewhere Specified or Included

Notes:

1. This Chapter does not cover the following products which are to be classified in Schedule 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 treatments so as to render them suitable for use only as textile materials.

2. Heading No. 14.01 is to be taken to apply, INTER ALIA, to split osier, reeds, bamboos and the like, to rattan cores and to drawn or split rattans. The heading is to be taken not to apply to chipwood (heading No. 44.09).

3. Heading No. 14.02 is to be taken not to apply to wood wool (heading No. 44.12).

4. Heading No. 14.03 is to be taken not to apply to prepared knots or tufts for broom or brush making (heading No. 96.03).

SCHEDULE III

Animal and Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats, Animal and Vegetable Waxes

CHAPTER 15

Animal and Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal and Vegetable Waxes

Notes:

1. This Chapter does not cover:

(a) Pig fat or poultry fat of heading No. 02.05;

(b) Cocoa butter (fat or oil) (heading No. 18.04);

(c) Greaves (heading No. 23.01) and residues of heading No. 23.04;

(d) Fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetics or toilet preparations, sulphonated oils or other goods falling within any heading in Schedule VI; or

(e) Factice derived from oils (heading No. 40.02).

2. Soapstocks, oil foots and dregs, stearin, wool grease and glycerol residues are to be taken to fall in heading No. 15.17.

SCHEDULE IV

Prepared Foodstuffs, Beverages, Spirits and Vinegar, Tobacco

CHAPTER 16

Preparations of Meat, of Fish, of Crustaceans and Molluscs

Notes:

This Chapter does not cover meat, meat offal, fish, crustaceans or molluscs, prepared or preserved by the processes specified in Chapters 2 and 3.

CHAPTER 17

Sugar and Sugar Confectionery

Notes:

1. This Chapter does not cover:

(a) Sugar confectionery containing cocoa (heading No. 18.06);

(b) Chemically pure sugars (other than sucrose, glucose and lactose) and other products of heading No. 29.43; or

(c) Medicaments and other products of Chapter 30.

2. Chemically pure sucrose, whatever its origin, is to be classified in heading No. 17.01.

CHAPTER 18

Cocoa and Cocoa Preparations

Notes:

1. This Chapter does not cover the preparations described in heading No. 19.02, 19.08, 22.02, 22.09 or 30.03 containing cocoa or chocolate.

2. Heading No. 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 of this Chapter, other food preparations containing cocoa.

CHAPTER 19

Preparations of Cereals, Flour or Starch; Pastry-Cooks' Products

Notes:

1. This Chapter does not cover:

(a) Preparations of flour, starch, or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing 50% or more by weight of cocoa (heading No. 18.06);

(b) Biscuits or other articles made from flour or from starch, specially prepared for use as animal feeding stuffs (heading No. 23.07); or

(c) Medicaments and other products of Chapter 30.

2. In this Chapter the expression "flour" includes the flour of fruits or of vegetables, and products of such flour are to be classified with similar products of cereal flour.

CHAPTER 20

Preparations of Vegetables, Fruit or Other Parts of Plants

Notes:

1. This Chapter does not cover:

(a) Vegetables or fruit, prepared or preserved by the processes specified in Chapters 7 and 8; or

(b) Fruit jellies, fruit pastes or the like in the form of sugar confectionery (heading No. 17.04) or chocolate confectionery (heading No. 18.06).

2. The vegetables of headings Nos. 20.01 and 20.02 are those which fall in heading Nos. 07.01 to 07.05 when imported in the states provided for in those headings.

3. Edible plants, parts of plants and roots of plants conserved in syrup (for example, ginger and angelica) are to be classified with the preserved fruit falling under heading No. 20.06; roasted ground-nuts are also to be classified in heading No. 20.06.

4. Tomato juice the dry weight content of which is 7% or more is to be classified under heading No. 20.02.

CHAPTER 21

Miscellaneous Edible Preparations

Notes:

1. This Chapter does not cover:

(a) Mixed vegetables of heading No. 07.04;

(b) Roasted coffee substitutes containing coffee in any proportion (heading No. 09.01); HaTSDA

(c) Spices and other products of headings No. 09.04 to 09.10; or

(d) Yeast put up as a medicament and other products of heading No. 30.03.

2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading No. 21.02.

3. For the purposes of heading No. 21.05, the expression "homogenized composite food preparations" means preparations of a kind used as infant food or for dietetic purposes, consisting of a finely homogenized mixture of two or more basic ingredients such as meat (including meat offal), fish, vegetable and fruit. For the application of the 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 other than meat, meat offal or fish.

CHAPTER 22

Beverages, Spirits and Vinegar

Notes:

1. This Chapter does not cover:

(a) Sea water (heading No. 25.01);

(b) Distilled and conductivity water and water of similar purity (heading No. 28.58);

(c) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading No. 29.14);

(d) Medicaments of heading No. 30.03; or

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

2. For the purposes of headings Nos. 22.08 and 22.09, the alcoholic strength is to be taken to be that shown on test by Gay Lussac's hydrometer at a temperature of 15 C.

CHAPTER 23

Residues and Waste from the Food Industries; Prepared Animal Fodder

CHAPTER 24

Tobacco

SCHEDULE V

Mineral Products

CHAPTER 25

Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement

Notes:

1. Except where the context otherwise requires, the headings of this Chapter are to be taken to apply only to goods 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 (not including crystallization) but not calcined or subjected to any further process other than a process specially mentioned in any heading in respect of the goods described therein. STIcEA

2. This Chapter does not cover:

(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No. 28.02);

(b) Ferrous earth colours, containing 70% or more by weight of combined iron evaluated as Fe₂ O₃ (heading No. 28.23);

(c) Medicaments and other products of Chapter 30;

(d) Perfumery, cosmetics or toilet preparations of heading No. 33.06;

(e) Road and paving setts, curbs and flagstones (heading No. 68.01), mosaic cubes (heading No. 68.02) and roofing, facing and damp course slates (heading No. 68.03);

(f) Precious or semi-precious stones; (heading No. 71.02);

(g) Cultured sodium chloride crystals (other than optical elements) weighing not less than 2.5 gr. each, of heading No. 38.19; optical elements of sodium chloride (heading No. 90.01); or

(h) Writing or drawing chalks, tailors' or billiards' chalks (heading No. 98.05).

CHAPTER 26

Metallic Ores, Slag and Ash

Notes:

1. This Chapter does not cover:

(a) Slag and similar industrial waste prepared as macadam (heading No. 25.17);

(b) Natural magnesium carbonate (magnesite), whether or not calcined (heading No. 25.19);

(c) Basic slag of Chapter 31;

(d) Slag wool, rock wool or similar mineral wools (heading No. 68.07);

(e) Goldsmiths', silversmiths' and jewellers' sweepings, residues, lemels and other waste and scrap, of precious metal (heading No. 71.11); or

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

2. For the purposes of heading No. 26.01, the term "metallic ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading No. 28.50 or of the metals of Schedule XIV or XV, even if they are intended for non-metallurgical purposes. The heading does not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3. Heading No. 26.03 is to be taken to apply 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.

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 chemically pure methane and propane which are to be classified in heading No. 27.11;

(b) Medicaments falling within heading No. 30.03; or

(c) Mixed unsaturated hydrocarbons falling within heading Nos. 33.01, 33.02, 33.04 or 38.07.

2. Heading No. 27.07 is to be taken to include products similar to those obtained by the distillation of high temperature coal tar but which are obtained by the distillation of low temperature coal tar or other mineral tars, by processing petroleum or by any other process, provided that the weight of the aromatic constituents exceeds that of the non-aromatic constituents. cEHSTC

3. References in heading No. 27.10 to petroleum oils and oils obtained from bituminous minerals are to be taken to include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

4. Heading No. 27.13 is to be taken to include not only paraffin wax and the other products specified therein, but also similar products obtained by synthesis or by other processes.

SCHEDULE VI

Products of the Chemical and Allied Industries

Notes:

1. (a) Goods (other than radioactive ores) answering to a description in heading No. 28.50 or 28.51 are to be classified in those headings and in no other heading of the Nomenclature.

(b) Subject to paragraph (a) above, goods answering to a description in heading No. 28.49 or 28.52 are to be classified in those headings and in no other heading of this Schedule.

2. Subject to Note 1 above, goods classifiable within heading No. 30.03, 30.04, 30.05, 32.09, 33.06, 35.06, 37.08 or 38.11 by reason of being put up in measured doses or for sale by retail are to be classified in those headings and in no other heading of the Nomenclature.

CHAPTER 28

Inorganic Chemicals; Organic and Inorganic Compounds of Precious Metals, of Rare Earth Metals, of Radio-Active Elements and of Isotopes

Notes:

1. Except where their context or these notes otherwise require, the headings of this Chapter are to be taken to apply only to:

(a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;

(b) Products mentioned in (a) above dissolved in water;

(c) 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 some types of use rather than for general use;

(d) The products mentioned in (a), (b), or (c) above with an added stabilizer 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 some types of use rather than for general use.

2. In addition to dithionites stabilized with organic substances and to sulphoxylates (heading No. 28.36), carbonates and percarbonates of inorganic bases (heading No. 28.42), cyanides and complex cyanides of inorganic bases (heading No. 28.43), fulminates, cyanates and thiocyanates, of inorganic bases (heading No. 28.44), organic products included in headings Nos. 28.49 to 28.52 and metal and non-metal carbides (heading No. 28.56), only the following compounds of carbon are also to be classified in the present Chapters:

(a) Oxides of carbon; hydrocyanic, fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading No. 28.13);

(b) Oxyhalides of carbon (heading No. 28.14);

(c) Carbon disulphide (heading No. 28.15);

(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanato-diamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No. 28.48);

(e) Solid hydrogen peroxide (heading No. 28.54), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metallic derivatives (heading No. 28.58) other than calcium cyanamide containing not more than 25% by weight of nitrogen, calculated on the dry anhydrous product (Chapter 31). SDHCac

3. This Chapter does not cover:

(a) Sodium chloride or other mineral products falling within Schedule V;

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

(c) Products mentioned in Note 1, 2, 3 or 4 of Chapter 31;

(d) Inorganic products of a kind used as luminophores, falling within heading No. 32.07;

(e) Artificial graphite (heading No. 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.17; ink removers put up in packings for sale by retail, of heading No. 38.19; cultured crystals (other than optical elements) weighing not less than 2.5 grams each, of magnesium oxide or of the halides of the alkali or of the alkaline-earth metals, of heading No. 38.19;

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings Nos. 71.02 to 71.04), and precious metals falling within Chapter 71;

(g) The metals, whether or not chemically pure, falling within any heading of Schedule XV; or

(h) Optical elements, for example, of magnesium oxide or of the halides of the alkali or of the alkaline-earth metals (heading No. 90.01).

4. Chemically defined complex acids consisting of a non-metal acid falling within sub-Chapter II and a metallic acid falling within sub-Chapter IV are to be classified in heading No. 28.13.

5. Headings Nos. 28.29 to 28.48 inclusive are to be taken to apply only to metallic or ammonium salts or peroxy-salts. Except where the context otherwise requires, double or complex salts are to be classified in heading No. 28.48.

6. Heading No. 28.50 is to be taken to apply only to:

(a) The following fissile chemical elements and isotopes: natural uranium and uranium isotopes 233 and 235, plutonium and plutonium isotopes;

(b) The following radio-active chemical elements: technetium, promethium, polonium, astatine, radon, francium, radium, actinium, protactinium, neptunium, americium and other elements of higher atomic number;

(c) All other radio-active isotopes, natural or artificial, including those of the precious metals and of the base metals of Schedules XIV and XV;

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

(e) Alloys (other than ferro-uranium), dispersions and cermets, containing any of these elements or isotopes or their inorganic or organic compounds;

(f) Nuclear reactor cartridges, spent or irradiated.

The term "isotopes" mentioned above and in headings Nos. 28.50 and 28.51 includes "enriched isotopes", but does not include chemical elements which occur in nature as pure isotopes nor uranium depleted in U 235.

7. Heading No. 28.55 is to be taken to include ferro-phosphorus containing 15% or more by weight of phosphorous and phosphor copper containing more than 8% by weight of phosphorus. TIAEac

8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in the present Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading No. 38.19.

I Chemical Elements

II Inorganic Acids and Oxygen Compounds of Non-Metals

III Halogen and Sulphur Compounds of Non-Metals

IV Inorganic Bases and Metallic Oxides, Hydroxides and Peroxides

V Metallic Salts and Peroxysalts, of Inorganic Acids

VI Miscellaneous

CHAPTER 29

Organic Chemicals

Notes:

1. Except where the context otherwise requires, the headings of this Chapter are to be taken to 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 stereo-isomers), whether or not saturated (Chapter 27);

(c) The products of headings Nos. 29.38 to 29.42 inclusive, or the sugar ethers and sugar esters, and their salts, of heading No. 29.43, or the products of heading No. 29.44, whether or not chemically defined;

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

(e) 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 some types of use rather than for general use;

(f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabilizer 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 some types of use rather than for general use; ESITcH

(h) Diazonium salts, arylides used as couplers for these salts, and fast bases for azoic dyes, diluted to standard strengths.

2. This Chapter does not cover:

(a) Goods falling within heading No. 15.04 or glycerol (heading No. 15.11);

(b) Ethyl alcohol (heading No. 22.08 or 22.09);

(c) Methane and propane (heading No. 27.11);

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

(e) Urea (heading No. 31.02 or 31.05 as the case may be);

(f) Colouring matter of vegetable or animal origin (heading No. 32.04); synthetic organic dyestuffs (including pigment dyestuffs), synthetic organic products of a kind used as luminophores and products of the kind known as optical bleaching agents substantive to the fibre and natural indigo (heading No. 32.05) and dyes or other colouring matter put up in forms or packings of a kind sold by retail (heading 32.09);

(g) Metaldehyde, hexamethylenetetramine and similar substances put up in forms (for example, tablets, sticks or similar forms) for use as fuels, and liquid fuels of a kind used in mechanical lighters in containers of a capacity not exceeding 300 cu. cm. (heading No. 36.08);

(h) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.17; ink removers put up in packings for sale by retail, of heading No. 38.19; or

(ij) Optical elements, for example, of ethylenediamine tartrate (heading No. 90.01).

3. Goods which could be included in two or more of the headings of this Chapter are to be classified in the latest of those headings.

4. In headings Nos. 29.03 to 29.05, 29.07 to 29.10 and 29.12 to 29.21 inclusive, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives is to be taken to include a reference to any combinations of these derivatives (for example, sulphohalogenated, nitrohalogenated, nitrosulfonated and nitrosulphohalogenated derivatives).

Nitro and nitroso groups are not to be taken as nitrogen-functions for the purpose of heading No. 29.30.

5. (a) The esters of acid-function organic compounds falling within 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 placed last in the sub-Chapters.

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

(c) The salts of the esters referred to in paragraph (a) or (b) above with inorganic bases are to be classified with the corresponding esters.

(d) The salts of other acid- or phenol-function organic compounds falling within sub-Chapters 1 to 7 within organic bases are to be classified with the corresponding acid- or phenol-function organic compounds.

(e) Halides of carboxylic acids are to be classified with the corresponding acids.

6. The compounds of headings Nos. 29.31 to 29.34 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. Heading No. 29.31 (organo-sulfur compounds) and heading 29.34 (other organo-inorganic compounds) are to be taken not to 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 and of halogens which give them their nature of sulphonated or halogenated derivatives (or compound derivatives). TDCaSE

7. Heading No. 29.35 (heterocyclic compounds) is to be taken not to include internal ethers, internal hemiacetals, methylene ethers of orthodihydric phenols, epoxides with three or four member rings, cyclic acetals, cyclic polymers or aldehydes, of thioaldehydes or of aldimines, anhydrides of polybasic acids, cyclic esters of polyhydric alcohols with polybasic acids, cyclic ureides and cyclic thioureides, imides of polybasic acids, hexamethylenetetramine and trimethylenetrinitramine.

I. Hydrocarbons and Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives

II. Alcohols and Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives

III. Phenols, Phenol-Alcohols, and Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives

IV. Ethers, Alcohol Peroxides, Ether Peroxides, Epoxides with a Three or Four Member Ring, Acetals and Hemiacetals, and Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives

V. Aldehyde-Function Compounds

VI. Ketone-Function Compounds and Quinone-Function Compounds

VII. Carboxylic Acids, and Their Anhydrides, Halides, Peroxides and Peracids, and Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives

VIII. Inorganic Esters and Their Salts, and Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives

IX. Nitrogen-Function Compounds

X. Organo-Inorganic Compounds and Heterocyclic Compounds

XI. Provitamins, Vitamins, Hormones and Enzymes, Natural or Reproduced by Synthesis

XII. Glycosides and Vegetable Alkaloids, Natural or Reproduced by Synthesis, and Their Salts, Ethers, Esters and Other Derivatives

XIII. Other Organic Compounds

CHAPTER 30

Pharmaceutical Products

Notes:

1. For the purposes of heading No. 30.03, "medicaments" means goods (other than foods or beverages such as dietetic, diabetic or fortified foods, tonic beverages, spa water) not falling within heading No. 30.02 or 30.04 which are either:

(a) Products comprising two or more constituents which have been mixed or compounded together for therapeutic or prophylactic uses; or

(b) Unmixed products suitable for such uses put up in measured doses or in forms or in packings of a kind sold by retail for therapeutic or prophylactic purposes.

For the purposes of these provisions 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 falling in Chapter 28 or 29; and

(3) Simple vegetable extracts falling in heading No. 13.03, 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.

2. The headings of this Chapter are to be taken not to apply to:

(a) Aqueous distillates and aqueous solutions of essential oils, suitable for medicinal uses (heading No. 33.05)

(b) Dentifrices of all kinds, including those having therapeutic or prophylactic properties, which are to be considered as falling within heading No. 33.06; or CHDAaS

(c) Soap or other products of heading No. 34.01 containing added medicaments.

3. Heading No. 30.05 is to be taken to apply, and to apply only, to:

(a) Sterile surgical catgut and similar sterile suture materials;

(b) Sterile laminaria and sterile laminaria tents;

(c) Sterile absorbable surgical haemostatics;

(d) Opacifying preparations for X-ray examinations and diagnostic reagents (excluding those of heading No. 30.02) designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more products which have been mixed or compounded together for such uses;

(e) Blood-grouping reagents;

(f) Dental cements and other dental fillings; and

(g) First-aid boxes and kits.

CHAPTER 31

Fertilizers

Notes:

1. Heading No. 31.02 is to be taken to apply, and to apply only, to the following goods, provided that they are not put up in the forms or packings described in heading No. 31.05:

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

(i) Sodium nitrate containing not more than 16.3% by weight of nitrogen;

(ii) Ammonium nitrate, whether or not pure;

(iii) Ammonium sulphonitrate, whether or not pure;

(iv) Ammonium sulphate, whether or not pure;

(v) Calcium nitrate containing not more than 16% by weight of nitrogen;

(vi) Calcium nitrate-magnesium nitrate, whether or not pure;

(vii) Calcium cyanamide containing not more than 25% by weight of nitrogen, whether or not treated with oil;

(viii) Urea, whether or not pure.

(B) Fertilizers consisting of any of the goods described in (A) above, but without quantitative criteria, mixed together. ACcHIa

(C) Fertilizers consisting of ammonium chloride or of any of the goods described in (A) or (B) above, but without quantitative criteria, mixed with chalk, gypsum or other inorganic non-fertilizing substances.

(D) Liquid fertilizers consisting of the goods of sub-paragraphs 1 (A) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or liquid ammonia solution.

2. Heading No. 31.03 is to be taken to apply, and to apply only, to the following goods, provided that they are not put up in the forms or packings described in heading No. 31.05:

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

(i) Basic slag;

(ii) Disintegrated (calcined) calcium phosphates (thermophosphates and fused phosphates) and calcined natural aluminum calcium phosphates

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

(iv) Calcium hydrogen phosphate containing not less than 0.2% by weight of flourine.

(B) Fertilizers consisting of any of the goods described in (A) above, but without quantitative criteria, mixed together.

(C) Fertilizers consisting of any of the goods described in (A) or (B) above, but without quantitative criteria, mixed with chalk, gypsum or other inorganic non-fertilizing substances.

3. Heading No. 31.04 is to be taken to apply, and to apply only, to the following goods, provided that they are not put up in the forms or packings described in heading No. 31.05:

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

(i) Crude natural potassium salts (for example, carnalite, kainite and sylvinite);

(ii) Crude potassium salts obtained by the treatment of residues of beet molasses;

(iii) Potassium chloride, whether or not pure, except as provided in Note 6 (c) below;

(iv) Potassium sulphate containing not more than 52% by weight of K₂O;

(v) Magnesium sulphate-potassium sulphate containing not more than 30% by weight of K₂O.

(B) Fertilizers consisting of any of the goods described in (A) above, but without quantitative criteria, mixed together.

4. Monoammonium and diammonium orthophosphates, whether or not pure, and mixture thereof, are to be classified in heading No. 31.05.

5. For the purposes of the quantitative criteria specified in Notes 1 (A), 2 (A) and 3 (A) above, the calculation is to be made on the dry anhydrous product.

6. This Chapter does not cover:

(a) Animal blood of heading No. 05.15;

(b) Separate chemically defined compounds (other than those answering to the descriptions in Note 1 (A), 2 (A), 3 (A) or 4 above); or

(c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g. each, of heading No. 38.19; optical elements of potassium chloride (heading No. 90.01).

CHAPTER 32

Tanning and Dyeing Extracts; Tannins and Their Derivatives, Dyes, Colours, Paints and Varnishes; Putty, Fillers and Stoppings; Inks

Notes:

1. This Chapter does not cover:

(a) Separate chemically defined elements and compounds (except those falling within heading No. 32.04 or 32.05, inorganic products of a kind used as luminophores (heading No. 32.07), and also dyes or other colouring matter in forms or packings of a kind sold by retail falling within heading No. 32.09); or

(b) Tannates and other tannin derivatives of products falling within headings Nos. 29.38 to 29.42, 29.44 or 35.01 to 35.04.

2. Heading No. 32.05 is to be taken to include mixtures of stabilized diazonium salts and coupling compounds for the production of insoluble azoic dyestuffs on the fibre.

3. Headings Nos. 32.05, 32.06 and 32.07 are to be taken to apply also to preparations based on, respectively, synthetic organic dyestuffs (including pigment dyestuffs), colour lakes and other colouring matter, of a kind used for colouring in the mass artificial plastics, rubber or similar materials or as ingredients in preparations for printing textiles. The headings are not to be applied, however, to prepared pigments falling within heading No. 32.09.

4. Heading No. 32.09 is to be taken to include solutions (other than collodions) consisting of any of the products specified in headings Nos. 39.01 to 39.06 in volatile organic solvents if, and only if, the weight of the solvent exceeds 50% of the weight of the solution.

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

6. The expression "stamping foils" in heading No. 32.09 is to be taken to apply only to products of a kind used for printing, for example, book covers or hat bands, and consisting of:

(a) Thin sheets composed of metallic powder (including powder of precious metal), or pigment, agglomerated with glue, gelatin or other binder; or

(b) Metal (for example, gold or aluminium) or pigment, deposited on paper, artificial plastic material or other support.

CHAPTER 33

Essential Oils and Resinoids; Perfumery, Cosmetics and Toilet Preparations

Notes:

1. This Chapter does not cover:

(a) Compound alcoholic preparations (known as "concentrated extracts"), for the manufacture of beverages, of heading No. 22.09;

(b) Soap or other products falling within heading No. 34.01; or

(c) Spirits of turpentine or other products falling within heading No. 38.07.

2. Heading No. 33.06 is to be taken to apply, INTER ALIA, to:

(a) Prepared room deodorizers, whether or not perfumed;

(b) Products, whether or not mixed (other than those of heading No. 33.05), suitable for use as perfumery, cosmetics or toilet preparations or as room deodorizers, put up in packings of a kind sold by retail for such use.

CHAPTER 34

Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations, Artificial Waxes, Prepared Waxes, Polishing and Scouring Preparations, Candles and Similar Articles, Modelling Pastes and "Dental Waxes"

Notes:

1. This Chapter does not cover:

(a) Separate chemically defined compounds; or TIEHDC

(b) Dentifrices shaving creams or shampoos containing soap or organic surface-active agents (heading No. 33.06).

2. For the purposes of heading No. 34.01, the expression "soap" is to be taken to apply only to soap soluble in water. Soap and the other products falling within heading No. 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders, remain classified in heading No. 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading No. 34.05 as "scouring powders and similar preparations".

3. The reference in heading No. 34.03 to petroleum oils and oils obtained from bituminous minerals is to be taken to apply to the products defined in Note 3 of Chapter 27.

4. In heading No. 34.04 the expression "prepared waxes, not emulsified or containing solvents" is to be taken to apply only to:

(A) Mixtures of animal waxes, mixtures of vegetable waxes or mixtures of artificial waxes;

(B) Mixtures of different classes of waxes (animal, vegetable, mineral or artificial); and

(C) Mixtures of waxy consistency not emulsified or containing solvents, with a basis of one or more waxes, and containing fats, resins, mineral substances or other materials.

The heading is to be taken not to apply to:

(a) Waxes falling within heading No. 27.13, or

(b) Separate animal waxes and separate vegetable waxes, merely coloured.

CHAPTER 35

Albuminoidal Substances; Glues

Notes:

1. This Chapter does not cover:

(a) Protein substances put up as medicaments (heading No. 30.03); or CDAcIT

(b) Gelatin postcards and other products of the printing industry (Chapter 49).

2. For the purposes of heading No. 35.05, the term "dextrins" is to be taken to apply to starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%. Such products with a reducing sugar content exceeding 10% fall in heading No. 17.02.

CHAPTER 36

Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations

Notes:

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

2. Heading No. 36.08 is to be taken to apply 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 semisolid form;

(b) Liquid fuels (for example, petrol) of a kind used in mechanical lighters, in containers of a capacity not exceeding 300 cubic centimeters; and

(c) Resin torches, firelighters and the like.

CHAPTER 37

Photographic and Cinematographic Goods

Notes:

1. This Chapter does not cover waste or scrap materials.

2. Heading No. 37.08 is to be taken to apply only to:

(a) Chemical products mixed or compounded for photographic uses (for example, sensitised emulsions, developers and fixers); and

(b) Unmixed substances suitable for such uses and put up in measured portions or put up for sale by retail in a form ready for use. The heading does not apply to photographic pastes or gums, varnishes or similar products.

CHAPTER 38

Miscellaneous Chemical Products

Notes:

1. This Chapter does not cover:

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

(1) Artificial graphite (heading No. 38.01);

(2) Disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products, rat poisons and similar products put up as described in heading No. 38.11);

(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No. 38.17);

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

(b) Mixtures of chemicals and foodstuffs of a kind used in the preparation of human foodstuffs (generally, heading No. 21.07).

(c) Medicaments (heading No. 30.03).

2. Heading No. 38.19 is to be taken to include the following goods which are to be taken not to fall within any other heading of the Nomenclature:

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

(b) Fusel oil;

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

(d) Stencil correctors put up in packings for sale by retail;

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

(f) Plasters specially prepared for use in dentistry; and

(g) Chemical elements of Chapter 28 (for example, silicon and selenium) doped for use in electronics, in the form of discs, wafers or similar forms, polished or not, whether or not coated with a uniform epitaxial layer.

SCHEDULE VII

Artificial Resins and Plastic Materials, Cellulose Esters and Ethers, and Articles Thereof; Rubber, Synthetic Rubber, Rubber Substitutes (Factice), and Articles Thereof

CHAPTER 39

Artificial Resins and Plastic Materials, Cellulose Esters and Ethers; Articles Thereof

Notes:

1. This Chapter does not cover: TaDIHc

(a) Stamping foils of heading No. 32.09;

(b) Artificial waxes (heading No. 34.04);

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

(d) Saddlery or harness (heading No. 42.01) or travel goods, handbags, or other receptacles falling within heading No. 42.02;

(e) Plaits, wickerwork or other articles falling within Chapter 46;

(f) Goods falling within Schedule XI (textiles and textile articles);

(g) Footwear, headgear, umbrellas, sunshades, walking-sticks, whips, riding-crops, fans or parts thereof or other articles falling within Schedule XII;

(h) Imitation jewellery falling within heading No. 71.16;

(ij) Articles falling within Schedule XVI (machines and mechanical or electrical appliances);

(k) Parts of aircraft or vehicles falling within Schedule XVII;

(l) Optical elements of artificial plastic, spectacle frames, drawing instruments or other articles falling within Chapter 90;

(m) Articles falling within Chapter 91 (for example, clock or watch cases);

(n) Musical instruments or parts thereof or other articles falling within Chapter 92;

(o) Furniture and other articles of Chapter 94;

(p) Brushes or other articles falling within Chapter 96;

(q) Articles falling within Chapter 97 (for example, toys, games and sports requisites); or

(r) Buttons, slides fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils or other articles falling within Chapter 98.

2. Headings Nos. 39.01 and 39.02 are to be taken to apply only to goods of a kind produced by chemical synthesis answering to one of the following descriptions:

(a) Artificial plastics including artificial resins;

(b) Silicones;

(c) Resols, liquid polyisobutylene and similar artificial polycondensation or polymerisation products.

3. Headings Nos. 39.01 to 39.06 are to be taken to apply to materials in the following forms only:

(a) Liquid or pasty (including emulsions, dispersions and solutions);

(b) Blocks, lumps, powders (including molding powders), granules, flakes, and similar bulk forms;

(c) Monofil of which any cross-sectional dimension exceeds 1 millimeter; seamless tubes, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked;

(d) Plates, sheets, film, foil and strip (other than that classified in heading No. 51.02 by the application of Note 4 to Chapter 51), whether or not printed or otherwise surface-worked, uncut or cut into rectangles but not further worked (even if, when so cut, they become articles ready for use);

(e) Waste and scrap.

CHAPTER 40

Rubber, Synthetic Rubber, Factice and Articles Thereof

Notes:

1. Except where the context otherwise requires, throughout this Nomenclature the expression "rubber" means the following products, whether or not vulcanized or hardened; natural, rubber, balata, gutta-percha and similar natural gums, synthetic rubber, and factice derived from oils, and such substances reclaimed.

2. This Chapter does not cover the following products of rubber and textiles, which fall generally within Schedule XI:

(a) Knitted or crocheted fabric or articles thereof, elastic or rubberized (other than transmission, conveyor and elevator belts or belting, of rubberized knitted or crocheted fabric, of heading No. 40.10); other elastic fabric or articles thereof;

(b) Textile hosepiping and similar textile tubing, internally coated or lined with rubber (heading No. 59.15);

(c) Woven textile fabrics (other than the goods of heading No. 40.10) impregnated, coated, covered or laminated with rubber:

(i) Weighing not more than 1,500 grams per square meter; or cAEaSC

(ii) Weighing more than 1,500 grams per square meter and containing more than 50% by weight of textile material; and articles of those fabrics;

(d) Felt impregnated or coated with rubber and containing more than 50% by weight of textile material, and articles thereof;

(e) Bonded fibre fabrics and similar bonded yarn fabrics, impregnated or coated with rubber, or in which rubber forms the bonding substance, irrespective of their weight per square meter, and articles thereof;

(f) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square meter, and articles thereof.

However, plates, sheets and strips, of expanded, foam, or sponge rubber, combined with textile fabric, and articles thereof, are to be classified in Chapter 40 provided that the textile fabric is present merely for reinforcing purposes.

3. The following are also not covered by this Chapter:

(a) Footwear or parts thereof falling within Chapter 64;

(b) Headgear or parts thereof (including bathing caps) falling within Chapter 65;

(c) Mechanical or electrical appliances or parts thereof (including electrical goods of all kinds), of hardened rubber, falling within Schedule XVI;

(d) Articles falling within Chapters 90, 92, 94 or 96;

(e) Articles falling within Chapter 97 (other than sports gloves and goods falling within heading No. 40.11); or

(f) Buttons, combs, smoking pipe stems, pens or other articles falling within Chapter 98.

4. In Note 1 to this Chapter and in headings Nos. 40.02, 40.05, 40.06, the expression "synthetic rubber" is to be taken to apply to:

(a) Unsaturated synthetic substances which can be irreversibly transformed into non-thermoplastic substances by vulcanization with sulphur and which, when so vulcanized as well as may be (without the addition of any substances such as plasticizers, fillers or reinforcing agents not necessary for the cross-linking) can produce substances, at temperature between 18 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.

Such substances include cispolyisoprene (IR), polybutadiene (BR), polychlorobutadiene (CR), polybutadiene-styrene (SBR), polychlorobutadiene-acrylonitrile (NCR), polybutadiene-acrylonitrile (NBR) and butyl rubber (IIR);

(b) Thioplasts (TM); and

(c) Natural rubber modified by grafting or mixing with artificial plastic material, de-polymerised natural rubber, and 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. Headings Nos. 40.01 and 40.02 are to be taken not to apply to:

(a) Natural or synthetic rubber latex (including prevulcanised rubber latex) compounded with vulcanising agents or accelerators, fillers or reinforcing agents, plasticisers, coloring matter (other than coloring matter added solely for the purpose of identification), or with any other substance; however, latex merely stabilized or concentrated and thermo-sensitive and electro-positive latex are to be classified in heading No. 40.01 or 40.02 as the case may be;

(b) Rubber which has been compounded with carbon black (with or without the addition of mineral oil) or with silica (with or without the addition of mineral oil) before coagulation or with any substance after coagulation; or DcSACE

(c) Mixtures of any of the products specified in Note 1 to the present Chapter, whether or not compounded with any other substance.

6. Thread wholly of vulcanised rubber, of any cross-section of which any dimension exceeds 5 millimeters, is to be classified as strip, rod or profile shape, falling within heading No. 40.08.

7. Heading No. 40.10 is to be taken to include transmission, conveyor, or elevator belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated or coated with rubber.

8. For the purpose of heading No. 40.06, pre-vulcanised rubber latex is to be deemed to be unvulcanised rubber latex.

For the purposes of headings Nos. 40.07 to 40.14, balata, gutta-percha and similar natural gums, and factice derived from oils, and such substances reclaimed, are to be deemed to be vulcanised rubber whether or not they have been vulcanised.

9. In headings Nos. 40.05, 40.08 and 40.15, the expressions "plates"; "sheets" and "strip" are to be taken to apply, and to apply only, to plates, sheets and strip, whether or not printed or otherwise surfaced-worked but not cut to shape or otherwise worked, and rectangular articles cut therefrom not further worked.

In heading No. 40.08 the expressions "rods" and "profile shapes" and in heading No. 40.15 the expressions "rods", "profile shapes" and "tubes" are to be taken to apply, and to apply only, to such products, whether or not cut to length or surface-worked but not otherwise worked.

I. Raw Rubber

II. Unvulcanised Rubber

III. Articles of Unhardened Vulcanised Rubber

IV. Hardened Rubber (Ebonite and Vulcanite); Articles Made Thereof

SCHEDULE VIII

Raw Hides and Skins, Leather, Furskins and Articles Thereof; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Gut (Other than Silkworm 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 (heading No. 05.05 or 05.06);

(b) Birdskins or parts of birdskins, with their feathers or down, falling within heading No. 05.07 or 67.01 or

(c) Hides or skins, with the hair on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in heading No. 41.01, namely, raw hides or skins with the hair on, of bovine cattle (including buffalo), of equine animals, of sheep and lambs (except Persian, Astrakhan, Caracul and similar lambs, Indian, Chinese, Mongolian and Tibetan lambs), of goats and kids (except Yemen, Mongolian and Tibetan goats and kids), of swine (including peccary), of reindeer, of chamois, of gazelle, of deer, of elk, of roebucks or of dogs.

2. Throughout the Nomenclature the expression "composition leather" is to be taken to mean only substances of the kind referred to in heading 41.10.

CHAPTER 42

Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other than Silkworm Gut)

Notes:

1. This Chapter does not cover: IDESTH

(a) Sterile surgical catgut and similar sterile suture materials (heading No. 30.05);

(b) Articles of apparel and 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 (heading No. 43.03 or 43.04);

(c) String or net bags of Schedule XI;

(d) Articles falling within Chapter 64;

(e) Headgear or parts thereof falling within Chapter 65;

(f) Whips, riding-crops or other articles of heading No. 66.02;

(g) Strings, skins for drums and the like, and other parts of musical instruments (heading No. 92.09 or 92.10);

(h) Furniture or parts of furniture (Chapter 94);

(ij) Articles falling within Chapter 97 (for example, toys, games and sports requisites); or

(k) Buttons, studs, cuff-links, press-fasteners, including snap-fasteners and press-studs and blanks and parts of such articles, falling within heading No. 98.01 or Chapter 71.

2. For the purposes of heading No. 42.03, the expression "articles of apparel and clothing accessories" is to be taken to apply, INTER ALIA, to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, including watch straps.

CHAPTER 43

Furskins and Artificial Fur, Manufactures Thereof

Notes:

1. Throughout the Nomenclature references to furskins, other than to raw furskins of heading No. 43.01, are to be taken to apply to hides or skins of all animals which have been tanned, dressed with the hair on.

2. This Chapter does not cover:

(a) Birdskins or parts of birdskins, with their feathers or down, falling within heading No. 05.07 or 67.01;

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

(c) Gloves consisting of leather and furskin or of leather and artificial fur (heading No. 42.03);

(d) Articles falling within Chapter 64;

(e) Headgear or parts thereof falling within Chapter 65; or

(f) Articles falling within Chapter 97 (for example, toys, games and sports requisites). TcSaHC

3. For the purposes of heading No. 43.02, the expression "plates, crosses and similar forms" means furskins or parts thereof (excluding "dropped" skins) sewn together in rectangles, crosses, or trapeziums, without the addition of other materials. Other assembled skins ready for immediate use (or requiring only cutting to become ready for use), and skins or parts of skins sewn together in the form of garments or parts or accessories of garments or of other articles falling within heading No. 43.03.

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 under heading No. 43.03 or 43.04 as the case may be.

5. Throughout the Nomenclature the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving (heading No. 58.04, for example).

SCHEDULE IX

Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto and 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 of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading No. 12.07);

(b) Wood of a kind used primarily in dyeing or in tanning (heading No. 13.01);

(c) Activated charcoal (heading No. 38.03);

(d) Articles falling within Chapter 46;

(e) Footwear or parts thereof falling within Chapter 64;

(f) Goods falling within Chapter 66 (for example umbrellas and walking sticks and parts thereof);

(g) Goods falling within heading No. 68.09;

(h) Imitation jewellery falling within heading No. 71.16;

(ij) Goods falling within Schedule XVII (for example, wheelwrights' wares);

(k) Goods falling within Chapter 91 (for example, clocks and clock cases);

(l) Musical instruments or parts thereof (Chapter 92);

(m) Parts of firearms (heading No. 93.06);

(n) Furniture or parts thereof within Chapter 94);

(o) Articles falling within Chapter 97 (for example, toys, games and sports requisites); or

(p) Smoking pipes or the like or parts thereof, buttons, pencils or other articles falling within Chapter 98.

2. In this Chapter, the expression "improved 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. ETaHCD

3. Headings Nos. 44.19 to 44.28 are to be taken to apply to articles of the respective descriptions of plywood, cellular wood, "improved" wood or reconstituted wood as they apply to such articles of wood.

4. Heading No. 44.25 shall be taken not to apply to tools in which metal parts form the blade, working edge, working surface or other working part.

CHAPTER 45

Cork and Articles of Cork

Notes:

1. This Chapter does not cover:

(a) Footwear or parts of footwear falling within Chapter 64;

(b) Headgear or parts of headgear falling within Chapter 65; or

(c) Articles falling within Chapter 97 (for example, toys, games and sports requisites).

2. Natural cork roughly squared or deprived of the outer bark is to be taken to fall within heading No. 45.02 and not within heading No. 45.01.

CHAPTER 46

Manufactures of Straw, of Esparto and of Other Plaiting Materials; Basketware and Wickerwork

Notes:

1. In this Chapter the expression "plaiting materials" includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of vegetable fibre or bark, unspun textile fibres, monofil and strip of artificial plastic materials or strips of paper, but not strips of leather, of composition leather or of felt, human hair, horse hair; textile rovings or yarn, or monofil or strip of Chapter 51.

2. This Chapter does not cover:

(a) Twine, cordage, ropes or cables, plaited or not (heading No. 59.04);

(b) Footwear or headgear or parts thereof falling within Chapter 64 or 65; CDHaET

(c) Vehicles and bodies for vehicles, of basketware (Chapter 87);

(d) Furniture or parts thereof (Chapter 94).

3. For the purposes of heading No. 46.02, "plaiting materials bound together in parallel strands" means "plaiting materials" placed side by side and bound together, in the form of sheets, whether the binding materials are of spun textile fibre or not.

SCHEDULE X

Paper-Making Material; Paper and Paperboard and Articles Thereof

CHAPTER 47

Paper-Making Material

CHAPTER 48

Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard

Notes:

1. This Chapter does not cover:

(a) Stamping foils of heading No. 32.09;

(b) Perfume and cosmetic papers (heading No. 33.06);

(c) Soap papers (heading No. 34.01), paper impregnated or coated with detergent (heading No. 34.02) and cellulose wadding impregnated with polishes, creams or similar preparations (heading No. 34.05);

(d) Paper or paperboard, sensitised (heading No. 37.03);

(e) Paper-reinforced stratified artificial plastic sheeting (heading Nos. 39.01 to 39.06), or vulcanised fibre (heading No. 39.03), or articles of such materials (heading No. 39.07);

(f) Goods falling within heading No. 42.02 (for example, travel goods);

(g) Articles falling within any heading in Chapter 46 (manufactures of plaiting material);

(h) Paper yarn or textile articles of paper yarn (Schedule XI);

(ij) Abrasive paper (heading No. 68.06) or paper-backed mica splittings (heading No. 68.15). (Paper coated with mica powder is, however, to be classified in heading No. 48.07);

(k) Metal foil backed with paper or paperboard (Schedule XV);

(l) Perforated paper or paperboard for musical instruments (heading No. 92.10); or

(m) Goods falling within any heading in Chapter 97 (for example, toys, games and sports requisites) or Chapter 98 (for example, buttons). SCETHa

2. Subject to the provisions of Note 3, headings Nos. 48.01 and 48.02 are to be taken to include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing including false water-marking, and also to paper and paperboard coloured or marbled throughout the mass by any method. They do not apply to paper or paperboard which has been further processed, for example, by coating or impregnation.

3. Paper or paperboard answering to a description in two or more of the headings Nos. 48.01 to 48.07 is to be classified under that one of such headings which occurs latest in the Nomenclature.

4. Headings Nos. 48.01 to 48.07 are to be taken not to apply to paper, paperboard or cellulose wadding:

(a) In strips or rolls of a width not exceeding 15 cm; or

(b) In rectangular sheets (unfolded if necessary); of which no side exceeds 36 cm; or

(c) Cut into shapes other than rectangular shapes.

Except that hand-made paper any size or shape as made directly and having all its edges deckled remains classified, subject to the provisions of Note 3 within heading No. 48.02.

5. For the purposes of heading No. 48.11, "wall paper and lincrusta" are to be taken to apply only to:

(a) Paper in rolls, suitable for wall or ceiling decoration, being:

(i) Paper with one or with two margins, with or without guide marks; or

(ii) Paper without margins, surface-coloured or design-printed, coated or embossed, of a width not exceeding 60 cm;

(b) Borders, friezes and corners of paper, of a kind used for wall or ceiling decoration.

6. Heading No. 48.15 is to be taken to apply, INTER ALIA, to paper wool, paper strip (whether or not folded or coated) of a kind used for plaiting, and to toilet paper in rolls or packets, but not to the articles mentioned in Note 7.

7. Heading No. 48.21 is to be taken to apply, INTER ALIA, to cards for statistical machines, perforated paper and paperboard cards for Jacquard and similar machines, paper lace, shelf edging, paper tablecloths, serviettes and handkerchiefs, paper gaskets, moulded or pressed goods of wood pulp, and dress patterns.

8. Paper, paperboard and cellulose wadding, and articles thereof, printed with characters or pictures which are not merely incidental to the primary use of the goods are regarded as printed matter falling within Chapter 49.

9. The criterion for the distinction between paper and paperboard is the weight per square meter. Products of a weight per square meter exceeding 300 grams are deemed to be paperboard; others are deemed to be paper.

I. Paper and Paperboard, in Rolls or in Sheets

II. Paper and Paperboard Cut to Size or Shape and Articles of Paper or Paperboard

CHAPTER 49

Printed Books, Newspapers, Pictures and Other Products of the Printing Industry; Manuscripts, Typescripts and Plans

Note:

1. This Chapter does not cover:

(a) Paper, paperboard, or cellulose wadding, or articles thereof, in which printing is merely incidental to their primary use (Chapter 48).

(b) Playing cards or other goods falling within any heading in Chapter 97; or

(c) Original engravings, prints or lithographs (heading No. 99.02), postage, revenue or similar stamps falling within heading No. 99.04, antiques of an age exceeding one hundred years or other articles falling within any heading in Chapter 99.

2. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be treated as falling within heading No. 49.01 and not within heading No. 49.02.

3. Heading No. 49.01 is to be extended to apply to:

(a) A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;

(b) A pictorial supplement accompanying, and subsidiary to, a bound volume; and

(c) Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.

However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading No. 49.11.

4. Headings Nos. 49.01 and 49.02 are to be taken not to apply to publications issued for advertising purposes by or for an advertiser named therein, or to publications which are primarily devoted to advertising (including tourist propaganda). Such publications are to be taken as falling within heading No. 49.11.

5. For the purposes of heading No. 49.03, the expression "children's picture books" means books for children in which the pictures form the principal interest and the text is subsidiary.

6. For the purposes of heading No. 49.06, the expression "manuscripts and typescripts" is to be taken to extend to carbon copies or copies on sensitised paper of manuscripts and typescripts. References in this Chapter to printed matter of any kind include references to any matter of that kind which is reproduced by means of a duplicating machine.

7. For the purposes of heading No. 49.09, the expression "picture postcards" means cards consisting essentially of an illustration and bearing printed indication of their use. IESAac

SCHEDULE XI

Textile and Textile Articles

Notes:

1. This schedule does not cover:

(a) Animal brush making bristles or hair (heading No. 05.02); horsehair or horsehair waste (heading No. 05.03);

(b) Human hair or articles of human hair (heading No. 05.01, 67.03 or 67.04), except straining cloth of a kind commonly used in oil presses and the like (heading No. 59.17);

(c) Vegetable materials falling within Chapter 14;

(d) Asbestos of heading No. 25.24 or articles of asbestos and other products of heading No. 68.13 or 68.14;

(e) Articles falling within heading No. 30.04 or 30.05 (for example, wadding, gauze, bandages and similar articles for medical or surgical purposes, sterile surgical suture materials);

(f) Sensitised textile fabric (heading No. 37.03);

(g) Monofil of which any cross-sectional dimension exceeds 1 mm and strip (artificial straw and the like) of a width exceeding 5 mm, of artificial plastic material (Chapter 39) or plaits of fabrics of such monofil or strip (Chapter 46);

(h) Woven textile fabrics, felt, bonded fibre fabrics or similar bonded yarn fabrics, impregnated, coated, covered or laminated with rubber, and articles thereof, falling within Chapter 40;

(ij) Skins with their wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, falling within heading No. 43.03 or 43.04;

(k) Articles of textile materials falling within heading No. 42.01 or 42.02; cCHETI

(l) Products and articles of Chapter 48 (for example, cellulose wadding);

(m) Footwear or parts of footwear, gaiters or leggings or similar articles classified in Chapter 64;

(n) Headgear or parts thereof falling within Chapter 65;

(o) Hair nets (heading No. 65.05 or 67.04, as the case may be);

(p) Goods falling within Chapter 67;

(q) Abrasive-coated threads, cords or fabric (heading No. 68.06);

(r) Glass fibre or articles of glass fibre, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);

(s) Articles falling within Chapter 94 (furniture and bedding); or

(t) Articles falling within Chapter 97 (for example, toys, games and sports requisites).

2. (A) Goods classifiable in any heading in Chapters 50 to 57 and of a mixture of two or more different textile materials are to be classified according to the following rules:

(a) Goods containing more than 10% by weight of silk, noil or other waste silk or any combination thereof are to be classified in Chapter 50, and, for the purposes of classification in that Chapter, as if consisting wholly of that one of those materials which predominates in weight;

(b) All other goods are to be classified as if consisting wholly of that one textile material which predominates in weight over any other single textile material.

(B) For the purposes of the above rules:

(a) Metallised yarn shall be treated as a single textile material and its weight shall be taken as the aggregate of the weight of the textile and metal components, and, for the classification of woven fabrics, metal thread is to be regarded as a textile material;

(b) Where a heading in question refers to goods of different textile materials (for example, silk and waste silk or carded sheep's or lambs' wool and combed sheep's or lambs' wool), all those materials shall be treated as being one and the same;

(c) Except as provided in (B) (a), the weight of constituents other than textile materials is not to be included in the weight of the goods.

(C) The provisions of paragraphs (A) and (B) above are to be applied also to the yarns referred to in Notes 3 and 4 below.

3. (A) For the purposes of this Schedule, and subject to the exceptions in paragraph (B) below, yarns (single, multiple or cabled) of the following descriptions are to be treated as "twine, cordage, ropes and cables":

(a) Of silk, noil or other waste silk, of a weight exceeding 2 g/m (18,000 denier);

(b) Of man-made fibres (including yarn of two or more monofil of Chapter 51), of a weight exceeding 1 g/m (9,000 denier);

(c) Of true hemp or flax:

(i) Polished or glazed, of which the length per kilogram, multiplied by the number of constituent strands, is less than 7,000 m;

(ii) Not polished or glazed and of a weight exceeding 2 g/m.

(d) Of coir, consisting of three or more plies;

(e) Of other vegetable fibres, of a weight exceeding 2 g/m; or

(f) Reinforced with metal.

(B) Exceptions:

(a) Yarn of sheep's or lambs' wool or other animal hair and paper yarn, other than yarn reinforced with metal; acEHSI

(b) Continuous filament tow for the manufacture of man-made fibres (discontinuous), and multifilament yarn without twist or with a twist of less than 5 turns per metre;

(c) Silk-worm gut; imitation catgut of silk or of man-made fibres, and monofil of Chapter 51;

(d) Metallised yarn, not being yarn reinforced with metal; and

(e) Chenille yarn and gimped yarn.

4. (A) For the purposes of Chapters 50, 51, 53, 54, 55 and 56, the expression "put up for retail sale" in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn put up:

(a) In balls or on cards, reels, tubes or similar supports, of a weight (including support) not exceeding:

(i) 200 g in the case of flax and ramie;

(ii) 85 g in the case of silk, noil or other waste silk, and man-made fibres (continuous); or

(iii) 125 g in other cases;

(b) In hanks or skeins of a weight not exceeding:

(i) 85 g in the case of silk, noil or other waste silk, and man-made fibres (continuous); or

(ii) 125 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) 85g in the case of silk, noil or other waste silk, and man-made fibres (continuous); or

(ii) 125g in other cases.

(B) Exceptions:

(a) Single yarn of any textile material, except:

(i) Single yarn of sheep's or lambs' wool or of fine animal hair, unbleached; and

(ii) Single yarn of sheep's or lambs' wool or of fine animal hair, bleached, dyed or printed, of a length less than 2,000 m/kg;

(b) Multiple or cabled yarn, unbleached:

(i) Of silk, noil or other waste silk, however put up; or

(ii) Of other textile material except sheep's or lambs' wool or fine animal hair, in hanks or skeins;

(c) Multiple or cabled yarn of silk, noil or other waste silk, bleached, dyed or printed, of a length not less than 75,000 m/kg measured multiple; and

(d) Single, multiple 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. (a) For the purposes of heading No. 55.07, "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.

(b) For the purposes of heading No. 58.08, "plain" means consisting solely of a single series of regular meshes of the same shape or size without any pattern or filling-in of the meshes. In applying this definition no account is to be taken of any minor open spaces which are inherent in the formation of the meshes.

6. For the purposes of this Schedule, the expression "made up" means: AHcCDI

(a) Cut otherwise than into rectangles;

(b) Made and finished by weaving and ready for use (or merely needing separation by cutting dividing threads) and not requiring sewing or further fabrication (for example, certain dusters, towels, table cloths, scarf squares and blankets);

(c) Hemmed or with rolled edges (except fabrics in the piece which have been cut from wider pieces and hemmed or rolled merely to prevent unravelling), or with a knotted fringe at any of the edges;

(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 fabrics assembled in layers, whether or not padded).

7. The headings of Chapters 50 to 57 and, except where the context otherwise requires, the headings of Chapters 58 to 60, are to be taken not to apply to goods made up within the meaning of Note 6 above. Chapters 50 to 57 are to be taken not to apply to goods falling with Chapter 58 or 59.

CHAPTER 50

Silk and Waste Silk

CHAPTER 51

Man-Made Fibers (Continuous)

Note:

1. Throughout the Nomenclature, the term "man-made fibres" means fibres or filaments of organic polymers produced by manufacturing processes, either:

(a) By polymerization or condensation of organic monomers, for example, polyamides, polyesters, polyurethanes and polyvinyl derivatives; or

(b) By chemical transformation of natural organic polymers (such as cellulose, casein, proteins and algae), for example, viscose rayon, cuprammonium rayon (cupra), cellulose acetate and alginates.

2. Heading No. 51.01 is to be taken not to apply to continuous filament tow of man-made fibres falling within Chapter 56.

3. The expression "yarn of man-made fibres (continuous)" is to be taken not to apply to yarn (known as "ruptured filament yarn") of which the majority of the filaments have been ruptured by passage through rollers or other devices (Chapter 56).

4. Monofil of man-made fibre materials of which no cross-sectional dimension exceeds 1 mm is to be classified in heading No. 51.01 when of a weight less than 6.6 mg/m (60 denier) and in heading No. 51.02 in other cases. Monofil of which any cross-sectional dimension exceeds 1 mm is to be classified in Chapter 39.

Strip (artificial straw and the like) of man-made fibre materials is to be classified in heading No. 51.02 when of a width not exceeding 5 mm and in Chapter 39 in other cases. TAIcaD

CHAPTER 52

Metallised Textiles

.

CHAPTER 53

Wool and Other Animal Hair

Note:

The expression "fine animal hair" means hair of alpaca, llama, vicuna, yak, camel, Angora, Tibetan, Kashmir and similar goats (but not common goats), rabbit (including Angora rabbit, hare, beaver, nutria and musk rat).

CHAPTER 54

Flax and Ramie

CHAPTER 55

Cotton

CHAPTER 56

Man-Made Fibres (Discontinuous)

Note:

Heading No. 56.02 is to be taken to apply only to continuous filament tow of man-made fibres, 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 meters;

(b) Twist less than 5 turns per meter;

(c) Weight per filament less than 6.6 mg/m (60 denier);

(d) In the case of filaments described in Note 1 (a) to Chapter 51, the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length;

(e) Total weight of tow more than 2 g/m (18,000 denier).

Tow of a length not exceeding 2 m is to be classified in heading No. 56.01.

CHAPTER 57

Other Vegetable Textile Materials; Paper Yarn and Woven Fabrics of Paper Yarn

CHAPTER 58

Carpets, Mats, Matting and Tapestries; Pile and Chenille Fabrics; Narrow Fabrics; Trimmings; Tulle and Other Net Fabrics; Lace; Embroidery

Notes:

1. The headings of this chapter are to be taken not to apply to coated or impregnated fabrics, elastic fabrics or elastic trimmings, machinery belting or other goods falling within Chapter 59. However, embroidery on any textile base falls within heading No. 58.10.

2. In headings Nos. 58.01 and 58.02, the words "carpets" and "rugs" are to be taken to extend to similar articles having the characteristics of floor coverings but intended for use for other purposes. These headings are to taken not to apply to felt carpets, which fall within Chapter 59.

3. For the purposes of heading No. 58.05, the expression "narrow woven fabrics" means:

(a) Woven fabrics of a width not exceeding 30 centimeters, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or made otherwise) on both edges;

(b) Tubular woven fabrics of a flattened width not exceeding 30 centimeters; and

(c) Bias binding with folded edges, of a width when unfolded not exceeding 30 centimeters.

Narrow woven fabrics in the form of fringes are to be treated as falling within heading No. 58.07.

4. Heading No. 58.08 is to be taken not to apply to nets or netting in the piece made of twine, cordage or rope, which are to be taken as falling within heading No. 59.05.

5. In heading No. 58.10, the expression "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 is to be taken not to apply to needlework tapestry (heading No. 58.03).

6. The headings of this Chapter are to be taken to include goods of the descriptions specified therein when made of metal thread and of a kind used in apparel, as furnishings or the like.

CHAPTER 59

Wadding and Felt; Twine, Cordage, Ropes and Cables; Special Fabrics; Impregnated and Coated Fabrics; Textile Articles of a Kind Suitable for Industrial Use

Notes:

1. For the purposes of this Chapter, the expression "textile fabric" is to be taken to apply only to the textile fabrics of Chapters 50 to 57 and headings Nos. 58.04 and 58.05, the braids and trimmings in the piece of heading No. 58.07, the tulle and other net fabrics of headings Nos. 58.08 and 58.09, lace of heading No. 58.09 and the knitted and crocheted fabrics of heading No. 60.01.

2. A. Heading No. 59.08 is to be taken to apply to textile fabrics impregnated, coated, covered or laminated with preparations of cellulose derivatives or of other artificial plastic materials whatever the weight per square meter and whatever the nature of the plastic material (compact, foam, sponge, or expanded).

It does not, however, cover:

(a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 58 and 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(b) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm., at a temperature between 15 and 30 C (usually Chapter 39); or

(c) Products in which the textile fabric is either completely embedded in artificial plastic material or coated or covered on both sides with such material (Chapter 39).

B. Heading No. 59.12 does not apply to:

(a) Fabrics in which the impregnation or coating cannot be seen with the naked eye (usually Chapters 50 to 58 and 60); for the purpose of this provision, no account should be taken of resulting change of colour;

(b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio backcloths or the like);

(c) Fabrics covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; or

(d) Fabrics finished with normal dressing having a basis of amylaceous or similar substances.

3. In heading No. 59.11 the expression "rubberised textile fabrics" means:

(a) Textile fabrics impregnated, coated, covered, or laminated with rubber: HAICcD

(i) Weighing not more than 1,500 g/m; or

(ii) Weighing more than 1,500 g/m and containing more than 50% by weight of textile material;

(b) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre; and

(c) Plates, sheets and strip, of expanded, foam or sponge rubber, combined with textile fabric, other than those falling in Chapter 40 by virtue of the last paragraph of Note 2 to that Chapter.

4. Heading No. 59.16 is to be taken not to apply to:

(a) Transmission, conveyor or elevator belting of a thickness of less than 3 mm; or

(b) Transmission, conveyor or elevator belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated or coated with rubber (heading No. 40.10).

5. Heading No. 59.17 is to be taken to apply to the following goods which are to be taken as not falling within any other heading of Schedule XI:

(a) Textile products (other than those having the character of the products of headings Nos. 59.14 to 59.16), the following only:

(i) Textile fabric, felt and felt-lined woven fabric, coated, covered or laminated with rubber, leather or other material, of a kind commonly used for card clothing, and similar fabric of a kind commonly used in machinery or plant;

(ii) Bolting cloth;

(iii) Straining cloth of a kind commonly used in oil presses and the like, of textile fibres or of human hair;

(iv) Woven textile felts, whether or not impregnated or coated, of a kind commonly used in paper-making or other machinery, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft;

(v) Textile fabrics reinforced with metal, of a kind commonly used in machinery or plant;

(vi) Textile, fabrics of the metallised yarn falling within heading No. 52.01, of a kind commonly used in paper-making or other machinery;

(vii) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind commonly used in machinery or plant as packing or lubricating materials;

(b) Textile articles (other than those of headings Nos. 59.14 to 59.16) of a kind commonly used in machinery or plant (for example, gaskets, washers, polishing discs and other machinery parts).

CHAPTER 60

Knitted and Crocheted Goods

Notes:

1. This Chapter does not cover:

(a) Crochet lace of heading No. 58.09;

(b) Knitted or crocheted goods falling within Chapter 59;

(c) Corsets, corset-belts, suspender-belts, brassieres, braces, suspenders, garters or the like (heading No. 61.09);

(d) Old clothing or other articles falling within heading No. 63.01; or CEIHcT

(e) Orthopaedic appliances, surgical belts, trusses or the like (heading No. 90.19).

2. Headings Nos. 60.02 to 60.06 are to be taken to apply to knitted or crocheted articles and to parts thereof:

(a) Knitted or crocheted directly to shape, whether imported as separate items or in the form of a number of items in the length;

(b) Made up, by sewing or otherwise.

3. For the purposes of heading No. 60.06, knitted or crocheted articles are not considered to be elastic articles only by reason of their containing rubber thread or elastic forming merely a supporting band.

4. The headings of this Chapter are to be taken to include goods of the descriptions specified therein when made of metal thread and of a kind used in apparel, as furnishings or the like.

5. For the purposes, of this Chapter:

(a) "Elastic" means consisting of textile materials combined with rubber threads; and

(b) "Rubberised" means impregnated, coated, covered or laminated with rubber, or made with textile thread impregnated, coated, or covered with rubber.

CHAPTER 61

Articles of Apparel and Clothing Accessories of Textile Fabric, Other Than Knitted or Crocheted Goods

Notes:

1. The headings of this Chapter are to be taken to apply to articles of the kinds described therein only when made up of any textile fabric (including felt, bonded fibre fabric, braid or trimmings of heading No. 58.07, tulle or other net fabrics and lace) or of fabric of metal thread, but not including articles of knitted or crocheted material other than those falling within heading No. 61.09.

2. The headings of this Chapter do not cover:

(a) Old clothing or other articles falling within heading No. 63.01; or

(b) Orthopaedic appliances, surgical belts, trusses or the like (heading No. 90.19).

3. For the purposes of headings Nos. 61.01 to 61.04:

(a) Articles which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in heading No. 61.02 or 61.04 as the case may be;

(b) The expression "infants' garments" is to be taken to apply to:

(i) Garments for young children which are not identifiable as for wear exclusively by boys or by girls, and

(ii) Babies' napkins.

4. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm. are classified as handkerchiefs (heading No. 61.05).

Handkerchiefs of which any side exceeds 60 cm. are to be classified in heading No. 61.06. EScAID

5. The headings of this Chapter are to be taken to apply to textile fabrics (other than knitted or crocheted fabric) cut to shape for making articles of this Chapter.

Heading No. 61.09, however, also includes fabrics knitted or crocheted to shape for making articles classified in that heading, whether imported as separate items or in the form of a number of items in the length.

CHAPTER 62

Other Made Up Textile Articles

Notes:

1. The headings of this Chapter are to be taken to apply to the articles of the kinds described therein only when made up of any textile fabric (other than felt and bonded fibre or similar bonded yarn fabrics) or of the braids or trimmings of heading No. 58.07, not being knitted or crocheted goods.

2. The headings of this Chapter do not cover:

(a) Goods falling within Chapters 58, 59 or 61; or

(b) Old clothing or other articles falling within heading No. 63.01.

CHAPTER 63

Old Clothing and Other Textile Articles; Rags

SCHEDULE XII

Footwear, Headgear, Umbrellas, Sunshades, Whips, Riding-Crops and Parts Thereof; Prepared Feathers and Articles Made Therewith; Artificial Flowers; Articles of Human Hair; Fan

CHAPTER 64

Footwear, Gaiters and the Like; Parts of Such Articles

Notes:

1. This Chapter does not cover: HEDCAS

(a) Footwear, without applied soles, knitted or crocheted (heading No. 60.03) or of other textile fabric (except felt or bonded fibre or similar bonded yarn fabrics) (heading No. 62.05);

(b) Old footwear falling within heading No. 63.01;

(c) Articles of asbestos (heading No. 68.13);

(d) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading No. 90.19); or

(e) Toys and skating boots with skates attached (Chapter 97).

2. For the purposes of headings No. 64.05 and 64.06, the expression "parts" is to be taken not to 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 falling within heading No. 98.01.

3. For the purposes of heading No. 64.01, the expression "rubber or artificial plastic material" is to be taken to include any textile fabric coated or covered externally with one or both of those materials.

CHAPTER 65

Headgear and Parts Thereof

Notes:

1. This Chapter does not cover:

(a) Old headgear falling within heading No. 63.01;

(b) Hair nets of human hair (heading No. 67.04);

(c) Asbestos headgear (heading No. 68.13); or

(d) Dolls' hats or other toy hats, or carnival articles of Chapter 97.

2. Heading No. 65.02 is to be taken not to apply to hat-shapes made by sewing (other than hat-shapes made by the sewing in spirals of plaited or other strips).

CHAPTER 66

Umbrellas, Sunshades, Walking-Sticks, Whips, Riding-Crops and Parts Thereof

Notes:

1. This Chapter does not cover:

(a) Measure walking-sticks or the like (heading No. 90.16);

(b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or

(c) Goods falling within Chapter 97 (for example, toy umbrellas and toy sunshades);

2. Heading No. 66.03 is to be taken not to apply to parts, trimmings or accessories of textile material, nor to covers, tassels, thongs, umbrella cases or the like, of any material. Such goods imported with, but not fitted to, articles falling within heading No. 66.01 or 66.02 are to be classified separately and are not to be treated as forming part of those articles.

CHAPTER 67

Prepared Feathers and Down and Articles Made of Feathers or of Down; Artificial Flowers; Articles of Human Hair; Fans

Notes:

1. This Chapter does not cover:

(a) Straining cloth of human hair (heading No. 59.17);

(b) Floral motifs of lace, of embroidery or other textile fabric (Schedule XI);

(c) Footwear (Chapter 64);

(d) Headgear (Chapter 65);

(e) Feather dusters (heading No. 96.04), powder-puffs (heading No. 96.05), hair sieves (heading No. 96.06); or

(f) Toys, sports requisites or carnival articles (Chapter 97).

2. Heading No. 67.01 is to be taken not to apply to:

(a) Goods (for example, bedding) in which feathers or down constitute only filling or padding;

(b) Articles of apparel and accessories thereto in which feather or down constitute no more than mere trimming or padding;

(c) Artificial flowers or foliage or parts thereof or made up articles of heading No. 67.02; or

(d) Fans (heading No. 67.05).

3. Heading No. 67.02 is to be taken not to apply to:

(a) Articles of glass (Chapter 70); ASTcEa

(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 or similar methods.

SCHEDULE XIII

Articles of Stone, of Plaster, of Cement, of Asbestos, of Mica and of Similar Materials; Ceramic Products; Glass and Glassware

CHAPTER 68

Articles of Stone, of Plaster, of Cement, of Asbestos, of Mica and of Similar Materials

Notes:

1. This Chapter does not cover:

(a) Goods falling within Chapter 25;

(b) Coated or impregnated paper falling within heading No. 48.07 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper);

(c) Coated or impregnated textile fabric falling within Chapter 59 (for example, mica-coated fabric, bituminised or asphalted fabric;

(d) Articles falling within Chapter 71;

(e) Tools or parts of tools, falling within Chapter 82;

(f) Lithographic stones of heading No. 84.34;

(g) Electrical insulators (heading No. 85.25) or fittings of insulating material falling within heading No. 85.26;

(h) Dental burrs (heading No. 90.17);

(ij) Goods falling within Chapter 91 (for example, clocks and clock cases);

(k) Articles falling within heading No. 95.07;

(l) Articles falling within Chapter 97 (for example, toys, games and sports requisites);

(m) Goods falling within heading No. 98.01 (for example, buttons), heading No. 98.05 (for example, slate pencils) or heading No. 98.06. (for example, drawing slates);

(n) Works of art, collectors' pieces or antiques (Chapter 99).

2. In heading No. 68.02 the expression "worked monumental or building stone" is to be taken to apply not only to the varieties of stone referred to in headings Nos. 25.15 and 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it is, however, to be taken not to apply to slate. DcCITS

CHAPTER 69

Ceramic Products

Notes:

1. The headings of this Chapter are to be taken to apply only to ceramic products which have been fired after shaping. Heading Nos. 69.04 to 69.14 are to be taken to apply only to such products other than heat-insulating goods and refractory goods. CITDES

2. This Chapter does not cover:

(a) Goods falling within Chapter 71 (for example, imitation jewellery);

(b) Cermets falling within heading No. 81.04;

(c) Electrical insulators (heading No. 85.25) or fittings of insulating material falling within heading No. 85.26;

(d) Artificial teeth (heading No. 90.19);

(e) Goods falling within Chapter 91 (for example, clocks and clock cases);

(f) Articles falling within Chapter 97 (for example, toys, games and sports requisite);

(g) Smoking pipes, buttons or other articles falling within Chapter 98; or

(h) Original statuary, collectors' pieces or antiques (Chapter 99).

I. Heat-Insulating and Refractory Goods

II. Other Ceramic Products

CHAPTER 70

Glass and Glassware

Notes:

1. This Chapter does not cover: HcTDSA

(a) Ceramic enamels (heading No. 32.08);

(b) Goods falling within Chapter 71 (for example, imitation jewelry);

(c) Electrical insulators (heading No. 85.25) or fittings of insulating material falling within heading No. 85.26;

(d) Hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers, optically worked optical elements or other articles falling within Chapter 90;

(e) Toys, games, sports requisites, Christmas tree ornaments or other articles falling within Chapter 97 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 97); or

(f) Buttons, fitted vacuum flasks, scent or similar sprays or other articles falling within Chapter 98.

2. The reference in heading No. 70.07 to "cast, rolled, drawn or blown glass (including flashed or wired glass) cut to shape other than rectangular shape, or bent or otherwise worked (for example, edge worked or engraved), whether or not surface ground or polished" is to be taken to apply to articles made from such glass, provided they are not framed or fitted with other materials.

3. For the purposes of heading No. 70.20, the expression "wool" means:

(a) Mineral wool 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 and/or Na₂O) content of more than (5%) by weight or a boric oxide (B₂O₃) content of more than 2% by weight.

Mineral wools which do not comply with the above specifications fall in heading No. 68.07.

4. For the purposes of the Nomenclature, the expression "glass" is to be taken to extend to fused quartz and fused silica.

SCHEDULE XIV

Pearls, Precious and Semi-Precious Stones, Precious Metals, Rolled Precious Metals, and Articles Thereof; Imitation Jewellery; Coin

CHAPTER 71

Pearls, Precious and Semi-Precious Stones, Precious Metals, Rolled Precious Metals, and Articles Thereof; Imitation Jewellery

Notes:

1. Subject to Note 1 (a) to Schedule VI and except as provided below, all articles consisting wholly or partly: ASICDH

(a) Of pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or

(b) Of precious metal or of rolled precious metal, are to be classified within this Chapter and not within any other Chapter.

2. (a) Heading Nos. 71.12, 71.13 and 71.14 do not cover articles in which precious metal or rolled precious metal is present as minor constituents only, such as minor fittings or minor ornamentations (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles.

(b) Heading No. 71.15 does not cover articles containing precious metal or rolled precious metal (other than as minor constituents).

(3) This Chapter does not cover:

(a) Amalgams of precious metal, and colloidal precious metal (heading No. 28.49);

(b) Sterile surgical suture materials, dental fillings and other goods falling in Chapter 30;

(c) Goods falling in Chapter 32 (for example, lustres);

(d) Handbags and other articles falling within heading No. 42.02 or 42.03;

(e) Goods of heading No. 43.03 or 42.04;

(f) Goods falling within Schedule XI (textiles and textiles articles);

(g) Footwear (Chapter 64) and headgear (Chapter 65); CHATEa

(h) Umbrellas, walking-sticks and other articles falling within Chapter 66;

(ij) Fans and hand screens of heading No. 67.05;

(k) Coin (Chapter 72 or 99);

(l) Abrasive goods falling within headings Nos. 68.04, 68.05, 68.06 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); goods of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal; machinery, mechanical appliances and electrical goods, and parts thereof, failing within Schedule XVI, not being such articles wholly of precious or semi-precious stones (natural, synthetic or reconstructed);

(m) Goods falling within Chapter 90, 91 or 92 (scientific instruments, clocks and watches, or musical instruments);

(n) Arms or parts thereof (Chapter 93);

(o) Articles covered by Note 2 to Chapter 97);

(p) Articles falling within headings of Chapter 98 other than headings Nos. 98.01 and 98.12; or.

(q) Original sculptures and statuary (heading No. 99.03), collectors' pieces (heading No. 99.05) and antiques of an age exceeding one hundred years (heading No. 99.06), other than pearls or precious or semi-precious stones. aDHCAE

4. (a) The expression "pearls" is to be taken to include cultured pearls.

(b) The expression "precious metal" means silver, gold, platinum and other metals of the platinum group.

(c) The expression "other metals of the platinum group" means iridium, osmium, palladium, rhodium and ruthenium.

5. For the purposes of this Chapter, any alloy (including a sintered mixture containing precious metal is to be treated as an alloy of precious metal, if and only if, any one precious metal constitutes as much as 2% by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:

(a) An alloy containing 2% or more, by weight, of platinum is to be treated only 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 only as an alloy of gold.

(c) Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.

For the purposes of this Note, metals of the platinum group are to be regarded as one metal and are to be treated as though they were platinum.

6. Except where the context otherwise requires, any reference in these Notes or elsewhere in the Nomenclature to precious metal or to any particular precious metal is to be taken to include a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to rolled precious metal or to base metal or non-metals coated or plated with precious metal. HcaDIA

7. The expression "rolled precious metal" means materials 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. The expression is also to be taken to cover base metal in laid with precious metal.

8. For the purposes of heading No. 71.12, the expression "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 heading 71.13, the expression "articles of goldsmiths' or silversmiths' wares" includes such articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of household, office or religious use.

10. For the purposes of heading No. 71.16, the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 8 above (but not including buttons, studs, cuff-links or other articles of heading No. 98.01 or dress combs, hair slides or the like of heading No. 98.12), not incorporating pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or rolled precious metal, and composed:

(a) Wholly or partly of base metal, whether or not plated with precious metal; or

(b) Of at least two materials (for example, wood and glass, bone and amber, mother of pearl and artificial plastic material, no account being taken of materials (for example, necklace strings) used only for assembly.

11. Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings. IDTSEH

I. Pearls and Precious and Semi-Precious Stones

II. Precious Metals and Rolled Precious Metals, Unworked or Semi-Manufactured

III. Jewellery, Goldsmiths' and Silversmiths' Wares and Other Articles

CHAPTER 72

Coin

Note:

This Chapter does not cover collectors' pieces (heading No. 99.05).

SCHEDULE XV

Base Metals and Articles of Base Metal

Notes:

1. This Schedule does not cover:

(a) Prepared paints, inks or other products with a basis of metallic flakes or powder falling within heading No. 32.08, 32.09, 32.10, or 32.13;

(b) Ferro-cerium or other pyrophoric alloys (heading No. 36.07);

(c) Headgear or parts thereof falling within heading No. 65.06 or 65.07;

(d) Umbrella frames and other goods of heading No. 66.03;

(e) Goods falling within Chapter 71 (for example, precious metal alloys, rolled precious metal and imitation jewellery);

(f) Articles falling within Schedule XVI (machinery, mechanical appliances and electrical goods);

(g) Assembled railway or tramway track (heading No. 86.10) or other articles falling within Schedule XVII (vehicles, ships and boats, aircraft);

(h) Instruments or apparatus of base metal of a kind falling within Schedule XVIII, including clock and watch springs;

(ij) Lead shot prepared for ammunition (heading No. 93.07) or other articles falling within Schedule XIX (arms and ammunition);

(k) Articles falling within Chapter 94 (furniture and mattress supports);

(l) Hand sieves (heading No. 96.06);

(m) Articles falling within Chapter 97 (for example, toys, games and sports requisites); or ASTcaE

(n) Buttons, pens, pencil-holders, pen nibs or other articles falling within Chapter 98.

2. Throughout the Nomenclature, the expression "parts of general use" means:

(a) Goods described in headings Nos. 73.20, 73.25, 73.29; 73.31 and 73.32 and similar goods of other base metals;

(b) Springs and leaves for springs, of base metal, other than clock and watch springs (heading No. 91.11); and

(c) Goods described in headings Nos. 83.01, 83.02, 83.07, 83.09, 83.12 and 83.14.

In Chapters 73 to 82 (but not in heading No. 73.29 or 74.13) references to parts of goods do not include references to parts of general use as defined above.

Subject to the preceding paragraph and to the Note to Chapter 83, the headings in Chapters 73 to 81 are to be taken not to apply to any goods falling within Chapter 82 or 83.

3. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 73 and 74):

(a) An alloy of base metals containing more than 10%, by weight, of nickel is to be classified as an alloy of nickel, except in the case of an alloy in which iron predominates by weight over each of the other metals.

(b) Any other alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals.

(c) An alloy composed of base metals of this Schedule and of elements not falling within this Schedule is to be treated as an alloy of base metals of this Schedule if the total weight of such metals equals or exceeds the total weight of the other elements present.

(d) In this Schedule the term "alloy" is to be taken to include sintered mixtures of metal powders and heterogenous intimate mixtures obtained by melting (other than cermets).

4. Unless the context otherwise requires, any reference in this Nomenclature to a base metal is to be taken to include 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: TEcCHD

Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight. 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

(c) A cermet of heading No. 81.04 is regarded as a single base metal.

6. For the purpose of this Schedule, the expression "waste and scrap" means waste and scrap metal fit only for the recovery of metal or for use in the manufacture of chemicals.

CHAPTER 73

Iron and Steel and Articles Thereof

Notes:

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Pig iron and cast iron (heading No. 73.01):

A ferrous product containing, by weight, 1.9% or more of carbon, and which may contain one or more of the following elements within the weight limits specified:

less than 15% phosphorus, not more than 8% silicon, not more than 6% manganese, not more than 30% chromium, not more than 40% tungsten, and an aggregate of not more than 10% of other alloy elements (for example, nickel, copper, aluminium, titanium, vanadium, molybdenum).

However, the ferrous alloys known as "non-distorting tool steels" containing, by weight, 1.9% or more of carbon and having the characteristics of steel, are to be classified as steels, under their appropriate headings.

(b) Spiegeleisen (heading No. 73.01):

A ferrous product containing, by weight, more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above.

(c) Ferro-alloys (heading No. 73.02):

Alloys of iron (other than master alloys as defined in Note 1 to Chapter 74) which are not usefully malleable and are commonly used as raw material in the manufacture of ferrous metals and which contain, by weight, separately or together: acCTIS

more than 8% of silicon, or more than 30% of manganese, or more than 30% of chromium, or more than 40% of tungsten, or a total of more than 10% of other alloy elements (aluminium, titanium, vanadium, copper, molybdenum, niobium or other elements, subject to a maximum content of 10% in the case of copper),

and which contain, by weight, not less than 4% in the case of ferro-alloys containing silicon, not less than 8% in the case of ferro-alloys containing manganese but no silicon or not less than 10% in other cases, of the element iron.

(d) Alloy steel (heading No. 73.15):

Steel containing, by weight, one or more elements in the following proportions:

more than 2% of manganese and silicon, taken together, or

2.00% or more of manganese, or 2.00% or more of silicon, or 0.50% or more of nickel, or 0.50% or more of chromium, or 0.10% or more of molybdenum, or 0.10% or more of vanadium, or 0.30% or more of tungsten, or 0.30% or more of cobalt, or 0.30% or more of aluminium, or 0.40% or more of copper, or 0.10% or more of lead, or 0.12% or more of phosphorus, or 0.10% or more of sulphur, or 0.20% or more of phosphorus and sulphur, taken together, or 0.10% or more of other elements, taken separately.

(e) High carbon steel (heading No. 73.15):

Steel containing, by weight, not less than 0.60% of carbon and having a content, by weight, less than 0.04% of phosphorus and sulphur taken separately and less than 0.07% of these elements taken together.

(f) Paddled bars and pilings (heading No. 73.06):

Products for rolling, forging or re-melting obtained either:

(i) By shingling balls of puddled iron to remove the slag arising during puddling, or

(ii) By roughly welding together by means of hot-rolling, packets of scrap iron or steel or puddled iron.

(g) Ingots (heading No. 73.06):

Products for rolling or forging obtained by casting into moulds.

(h) Blooms and billets (heading No. 73.07):

Semi-finished products of rectangular section, of a cross-sectional area exceeding 1,225 mm and of such dimensions that the thickness exceeds one quarter of the width.

(ij) Slabs and sheet bars (including tin-plate bars) (heading No. 73.07): IDaCcS

Semi-finished products of rectangular section, of thickness not less than 6 mm, of a width not less than 150 mm and of such dimensions that the thickness does not exceed one quarter of the width.

(k) Coils for re-rolling (heading No. 73.08):

Coiled semi-finished hot-rolled products, of rectangular section, not less than 1.5 mm thick, of a width exceeding 500 mm and of a weight of not less than 500 kg. per piece.

(l) Universal plates (heading No. 73.09):

Products of rectangular section, hot-rolled lengthwise in a close box or universal mill, of a thickness exceeding 5 mm but not exceeding 100 mm, and of a width exceeding 150 mm but not exceeding 1,200 mm.

(m) Hoop and strip (heading No. 73.12):

Rolled products with sheared or unsheared edges, of rectangular section, of a thickness not exceeding 6 mm, of a width not exceeding 500 mm and of such dimensions that the thickness does not exceed one tenth of the width, in straight strips, coils or flattened coils.

(n) Sheets and plates (heading No. 73.13):

Rolled products (other than coils for re-rolling as defined in paragraph (k) above) of any thickness and, if in rectangles, of a width exceeding 500 mm.

Heading No. 73.13 is to be taken to apply, INTER ALIA, to sheets or plates which have been cut to non-rectangular shape, perforated, corrugated, channelled, ribbed, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings.

(o) Wire (heading No. 73.14):

Cold-drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds 13 mm. In the case of headings Nos. 73.26 and 73.27, however, the term "wire" is deemed to include rolled products of the same dimensions.

(p) Bars and rods (including wire rod) (heading No. 73.10):

Products of solid section which do not conform to the entirety of any of the definitions (h), (ij), (k), (l), (m), (n), and (o) above, and which have cross-sections in the shape of circles, segments of circles, ovals, isosceles triangles, rectangles, hexagons, octagons or quadrilaterals with only two sides parallel and the other sides equal. EHASaD

The expression also includes concrete reinforcing bars which apart from minor indentations, flanges, grooves or other deformations produced during the rolling process correspond to the above definition.

(q) Hollow mining drill steel (heading No. 73.10):

Steel hollow bars of any cross-section, suitable for mining drills, of which the greatest external dimension exceeds 15 mm but does not exceed 50 mm, and of which the greatest internal dimension does not exceed one third of the greatest external dimension. Other steel hollow bars are to be treated as falling within heading No. 73.18.

(r) Angles, shapes and sections (heading No. 73.11):

Products, other than those falling within heading No. 73.16, which do not conform to the entirety of any of the definitions (h), (ij), (k), (l), (m), (n) and (o) above, and which do not have cross-sections in the form of circles, segments of circles, ovals, isosceles triangles, rectangles, hexagons, octagons, or quadrilaterals with only two sides parallel and the other two sides equal, and which are not hollow.

2. Headings Nos. 73.06 to 73.14 are to be taken not to apply to goods of alloy or high carbon steel (heading No. 73.15).

3. Iron and steel products of the kind described in any of the headings Nos. 73.06 to 73.15 inclusive, clad with another ferrous metal, are to be classified as products of the ferrous metal predominating by weight.

4. Iron obtain by electrolytic deposition is classified according to its form and dimensions with the corresponding products obtained by other processes.

5. The expression "high-pressure hydro-electric conduits of steel" (heading No. 73.19) means riveted, welded or seamless circular steel tubes or pipes and bends therefor, of an internal diameter exceeding 400 mm and of a wall thickness exceeding 10.5 mm. aSDCIE