Product List - China - DFQF PDF

The product list of zero tariff treatment of 97% of the tax products
originating from Bangladesh to China since July1, 2020
Information:
1. The following product list is a partial translated copy from Tariff of Import
and Export of the People’s Republic of China, 2020
2. According to the notice of Tariff Commission of the State Council of China on
16 June 2020, zero tariff will be applied to 8256 products originating from Bangladesh
th
(among the total 8549).

3. 97% (8256 products) of the tax items are:
5161 items marked as “Beneficiary Country LD”
2911 items marked as “Beneficiary country 1LD1”
184 items marked as “Beneficiary 2LD2”
1
SECTION Ⅰ
LIVE ANIMALS; ANIMAL PRODUCTS
Notes:
1. Any reference in this Section to a particular genus or species of an animal except where the context otherwise requires, includes a
reference to the young of that genus or species;
2. Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” produces also covers produces which
have been dehydrated, evaporated or freeze-dried.
Chapter 1
Live animals
Notes:
This Chapter covers all live animals except:
1. Fish and crustaceans, molluscs and other aquatic invertebrates, of Tax 03.01, 03.06, 03.07 or 03.08;
2. Cultures of micro-organisms and other products of Tax 30.02;
3. Animals of Tax 95.08.
No. Tariff Code Article Description MFN Rate Conventional Rate (%) Preferential Rate (%) General
(%) Rate (%)
01.01 Live horses, asses, mules and
hinnies:
-Horses:
1 0101.2100 --Pure-bred breeding 0 0 Favored Nation 0
LD
2 0101.2900 --Others 10 0 AS, CL, 0 Favored Nation 30
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
-Asses:
3 0101.3010 ---Pure-bred breeding 0 0 Favored Nation 0
LD
4 0101.3090 ---Others 10 0 AS, CL, 0 Favored Nation 30
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
5 0101.9000 -Others 10 0 AS, CL, 0 Favored Nation 30
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
01.02 Live bovine animals:
-Cattle:
LD
7 0102.2900 --Others 10 0 AS, CL, 0 KH, 30
NZ, PE, CR, MM, LA,
CH, IS, AU, Favored Nation
HK, MO, GE LD
4 KR
4.5 PK
-Buffalo:
LD
2
No. Tariff Code Article Description MFN Rate Conventional Rate (%) Preferential Rate (%) General
(%) Rate (%)
9 0102.3900 --Others 10 0 AS, CL, 0 KH, 30
NZ, PE, CR, MM, LA,
HK, MO, GE LD
4 KR
4.5 PK
-Others:
LD
11 0102.9090 ---Others 10 0 AS, CL, 0 KH, 30
NZ, PE, CR, MM, LA,
HK, MO, GE LD
4 KR
4.5 PK
01.03 Live swine:
12 0103.1000 -Pure-bred breeding 0 0 Favored Nation 0
LD
-Others:
--Weighing less than 50kg:
13 0103.9110 ---Weighing less than 10kg 10 0 AS, CL, 0 KH, 50
NZ, PE, CR, MM, Favored
CH, IS, AU, Nation LD
HK, MO, GE
4 KR
4.5 PK
14 0103.9120 ---Weighing 10kg or more, but 10 0 AS, CL, 0 KH, 50
less than 50kg NZ, PE, CR, MM, Favored
HK, MO, GE
4 KR
4.5 PK
15 0103.9200 --Weighing 50kg or more 10 0 AS, CL, 0 KH, 50
NZ, PE, CR, MM, LA,
HK, MO, GE LD
4 KR
4.5 PK
01.04 Live sheep and goats:
-Sheep:
LD
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
5 PK
-Goats:
LD
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
5 PK
3
01.05 Live poultry, i.e., chicken,
ducks, geese, turkeys and
guinea fowls
-Weighing not more than 185g:
No. Tariff Code Article description MFN Rate Conventional Rate (%) Preferential Rate (%) General
(%) Rate (%)
--Chicken
20 0105.1110 ---Pure-bred breeding 0 0 Favored 0
Nation LD
21 0105.1190 ---Others 10 0 AS, CL, 0 MM, LA, 50
NZ, PE, CR, Favored
HK, MO, GE
4 KR
4.5 PK
--Turkeys:
Nation LD
23 0105.1290 ---Others 10 0 AS, CL, 0 Favored 50
NZ, PE, CR, Nation LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
--Ducks:
Nation LD
25 0105.1390 ---Others 10 0 AS, CL, 0 LA, Favored 50
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
--Geese:
Nation LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
--Guinea fowls:
Nation LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
-Others:
--Chicken:
Nation LD
4
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
--Others:
Nation LD
---Others:
(%) Rate (%)
33 0105.9991 ----Ducks 10 0 AS, CL, 0 Favored Nation 50
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
34 0105.9992 ----Geese 10 0 AS, CL, 0 Favored Nation 50
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
35 0105.9993 ----Guinea fowls 10 0 AS, CL, 0 Favored Nation 50
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
36 0105.9994 ----Turkeys 10 0 AS, CL, 0 Favored Nation 50
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
01.06 Other live animals:
-Mammals:
--Primates:
LD
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
--Whales, dolphins and porpoises
(mammals of the order Cetacea);
manatees and dugongs (mammals
of the order Sirenia); seal, sea lion
and walrus (Pinnipedia mammal):
---Whales, dolphins and porpoises
manatees and dugongs (mammals
of the order Sirenia):
5
(%) Rate (%)
42 0106.1229 ----Others 10 0 AS, CL, 0 Favored Nation 50
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
--Camel and other camelids:
LD
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
--Rabbits and hares:
LD
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
--Others:
LD
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
-Reptiles (including snakes and
turtles):
---Pure-bred breeding:
39 0106.1211 ----Pure-bred breeding 10∆0 0 AS, CL, NZ, PE, CR, 0 Favored Nation 50
CH, IS, KR, AU, HK, LD
MO, GE
4.5 PK
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
---Whales, dolphins and porpoises
41 0106.1221 ----Pure-bred breeding 0 0 Favored Nation 0
LD
6
49 0106.2011 ----Crocodiles for cultivation 0 0 Favored Nation 0
LD
50 0106.2019 ----Others 0 0 Favored Nation 0
LD
51 0106.2020 ---For human consumption 10 0 AS, CL, 0 MM, Favored 50
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
-Birds:
--Birds of prey:
LD
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
(%) Rate (%)
--Psittaciformes (including parrots,
parakeets, macaws and cockatoos)
LD
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
--Ostriches; emus:
LD
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
--Others:
LD
---For human consumption:
60 0106.3921 ----Squabs 10 0 AS, CL, 0 MM, Favored 50
7
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
61 0106.3923 ----Teals 10 0 AS, CL, 0 MM, Favored 50
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
62 0106.3929 ----Others 10 0 AS, CL, 0 MM, Favored 50
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
-Insects:
--Bees:
LD
NZ, PE, CR, LD
CH, IS, KR,
AU, HK, MO,
GE
4.5 PK
9 AP
--Others:
LD
(%) Rate (%)
67 0106.4990 ---Others 10 0 AS, CL, 0 Favored Nation LD 50
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4.5 PK
9 AP
-Others:
---Pure-bred breeding:
68 0106.9011 ----Tadpole and young frogs 0 0 Favored Nation 0
LD
LD
8
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
9 AP
9
Chapter 2
Meat and edible meat offal
Notes:
This Chapter does not cover:
1. Products of the kinds described in Tax 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;
2. Cuts, bladders or stomachs of animals (Tax 05.04) or animal blood (Tax 05. 11 or 30. 02); or
3. Animal fat, other than products of Tax 02.09 (Chapter 15).
No. Tariff Article description MFN Rate Conventional Rate Preferential Rate General
Code (%) (%) (%) Rate (%)
02.01 Meat of bovine animals, fresh
or chilled:
71 0201.1000 -Carcasses and half-carcasses 20 0 AS, CL, 0 KH, LA 70
NZ, IS, HK, MO Favored Nation
LD
5.3 PE
6 CH
6.7 CR
8 AU, GE
12 KR
72 0201.2000 -Other cuts with bone in 12 0 AS, PK, CL, 0 KH, LA 70
NZ, IS, Favored Nation
LD
HK, MO
3.6 CH
4 CR
4.2 PE
4.8 AU, GE
7.2 KR
73 0201.3000 -Boneless 12 0 AS, PK, CL, 0 KH, Favored 70
NZ, IS, Nation LD
HK, MO
3.6 CH
4 CR
4.2 PE
4.8 AU, GE
7.2 KR
02.02 Meat of bovine animals, frozen:
74 0202.1000 -Carcasses and half-carcasses 25 0 AS, PK, CL, 0 KH, LA 70
NZ, CR, IS, Favored Nation
HK, MO LD
6.7 PE
7.5 CH
10 AU
17.5 KR
75 0202.2000 -Other cuts with bone in 12 0 AS, PK, CL, 0 KH, LA 70
NZ, CR, IS, Favored Nation
HK, MO LD
3.6 CH
4.2 PE
4.8 AU
7.2 KR
10
(%) Rate (%)
76 0202.3000 -Boneless 12 0 AS, PK, CL, 0 KH, Favored 70
NZ, CR, IS, Nation LD
HK, MO
3.6 CH
4.2 PE
4.8 AU
7.2 KR
02.03 Meat of swine, fresh, chilled or
frozen:
-Fresh or chilled:
--Carcasses and half-carcasses:
77 0203.1110 ---Sucking pig 20 0 AS, CL, 0 KH, LA 70
NZ, PE, CR Favored Nation
IS, AU, HK LD
MO, GE
6 CH
12 KR
78 0203.1190 ---Others 20 0 AS, CL, 0 KH 70
NZ, PE, CR LA, Favored
IS, AU, HK Nation LD
MO, GE
6 CH
12 KR
79 0203.1200 --Hams, shoulders and cuts 20 0 AS, CL, 0 KH 70
thereof, with bone in NZ, PE, CR
IS, AU, HK LA, Favored
MO, GE Nation LD
6 CH
12 KR
80 0203.1900 --Others 20 0 AS, CL, 0 KH 70
MO, GE
6 CH
12 KR
-Frozen:
--Carcasses and half-carcasses:
81 0203.2110 ---Sucking pig 12 0 AS, CL, 0 KH 70
MO, GE
3.6 CH
4.8 KR
6 PK
82 0203.2190 ---Others 12 0 AS, CL, 0 KH 70
11
MO
3.6 CH
4.8 KR, GE
6 PK
(%) Rate (%)
83 0203.2200 --Hams, shoulders and cuts 12∆8 0 AS, CL, 0 KH 70
thereof, with bone in, of wild NZ, PE, CR
swine IS, AU, HK
MO LA, Favored
Nation LD
3.6 CH
4.8 KR, GE
6 PK
84 0203.2900 --Others 12∆8 0 AS, CL, 0 KH, Favored 70
NZ, CR, IS, AU, Nation LD
HK, MO
3.2 PE
3.6 CH
4.8 KR, GE
6 PK
02.04 Meat of sheep or goats, fresh,
chilled or frozen:
85 0204.1000 -Carcasses and half-carcasses of 15 0 AS, CL, 0 Favored 70
lamb, fresh or chilled NZ, IS, HK Nation1LD1
MO
4 PE
4.5 CH
5 CR, AU
6 KR, GE
12 PK
-Other meat of sheep, fresh or
chilled:
86 0204.2100 --Carcasses and half-carcasses 23 0 AS, CL, 0 Favored Nation 70
NZ, IS, HK LD1
MO
6.1 PE
6.9 CH
7.7 CR, AU
9.2 GE
16.1 KR
87 0204.2200 --Other cuts with bone in 15 0 AS, CL, 0 Favored Nation 70
NZ, IS, HK LD1
MO
4 PE
4.5 CH
5 CR, AU
6 KR, GE
12 PK
12
88 0204.2300 --Boneless 15 0 AS, CL, 0 Favored 70
NZ, IS, HK Nation1LD1
MO
1.3 PE
4.5 CH
5 CR, AU
6 KR, GE
12 PK
(%) Rate (%)
89 0204.3000 -Carcasses and half-carcasses of 15 0 AS, CL, 0 Favored 70
lamb, frozen: NZ, IS, HK Nation1LD1
MO
4.5 CH
5 CR, AU
5.3 PE
6 KR, GE
12 PK
-Other meat of sheep, frozen:
90 0204.4100 --Carcasses and half-carcasses 23 0 AS, CL, 0 Favored 70
MO
6.9 CH
7.7 CR, AU
8.1 PE
9.2 GE
16.1 KR
91 0204.4200 --Other cuts with bone in 12 0 AS, CL, 0 Favored 70
MO
3.6 CH
4 CR, AU
4.2 PE
4.8 KR, GE
6 PK
92 0204.4300 --Boneless 15 0 AS, CL, 0 Favored 70
MO
4.5 CH
5 CR, AU
5.3 PE
6 KR, GE
12 PK
93 0204.5000 -Meat of goats 20 0 AS, PK, CL, 0 Favored 70
NZ, IS, Nation1LD1
HK, MO
1.7 PE
6 CH
6.7 CR, AU
8 GE
12 KR
13
02.05 Meat of horses, asses, mules or
hinnies, fresh, chilled or frozen:
94 0205.0000 Meat of horses, asses, mules or 20 0 AS, CL, 0 Favored 70
hinnies, fresh, chilled or frozen NZ, PE, CR Nation1LD1
IS, AU, HK
MO, GE
6 CH
12 KR
02.06 Edible offal of bovine animals, 、
swine, sheep, goats, horses, asses,
mules or hinnies, fresh, chilled or
frozen:
(%) Rate (%)
95 0206.1000 -Beef offal, fresh or chilled 12 0 AS, CL, 0 KH, 70
NZ, CR, IS, AU, LA, Favored
HK, MO Nation LD
1 PE
3.6 CH
4.8 KR, GE
6 PK
-Beef offal, frozen:
96 0206.2100 --Tongues 12 0 AS, CL, 0 KH, 70
MO
3.6 CH
4.8 KR, GE
6 PK
97 0206.2200 --Livers 12 0 AS, CL, 0 KH, 70
NZ, PE, CR, LA, Favored
MO
3.6 CH
4.8 KR, GE
6 PK
98 0206.2900 --Others 12 0 AS, PK, CL, 0 KH 70
NZ, PE, LA, Favored
CR, IS, HK Nation LD
MO
3 AU
3.6 CH
4.8 KR, GE
99 0206.3000 -Pig offal, fresh or chilled 20 0 AS, CL, 0 KH, 70
NZ, PE, CR MM, LA,
IS, AU, HK Favored Nation
MO LD
6 CH
8 GE
12 KR
-Pig offal, frozen:
100 0206.4100 --Livers 20 0 AS, CL, 0 KH, 70
14
MO
6 CH
8 GE
12 KR
101 0206.4900 --Others 12 0 AS, CL, 0 KH, 70
MO
3.6 CH
4.8 KR, GE
6 PK
(%) Rate (%)
102 0206.8000 -Other offal, fresh or chilled 20 0 AS, CL, 0 KH, Favored 70
HK, MO
1.7 PE
6 CH
8 AU, GE
12 KR
103 0206.9000 -Other offal, frozen 18 0 AS, CL, 0 KH, Favored 70
HK, MO
4.5 AU
5.4 CH
6.4 PE
7.2 GE
10.8 KR
14.4 PK
02.07 Meat and edible offal, of the
poultry of Tax 01.05, fresh,
chilled or frozen
-Chicken
104 0207.1100 --Not cut in pieces, fresh or 20 0 AS, CL, 0 KH, 70
chilled NZ, PE, CR,
IS, AU, HK, MM, LA,
MO, GE Favored Nation
LD
6 CH
12 KR
105 0207.1200 --Not cut in pieces, frozen ① 0 AS, CL, 0 KH, ②
NZ, PE, CR, MM, LA,
IS, AU, HK, Favored Nation
MO, GE LD
6 CH
③ KR
--Chicken cuts and offal, fresh or
chilled:
---Cuts:
15
106 0207.1311 ----With bone in 20 0 AS, CL, 0 KH, 70
NZ, PE, CR, MM, LA,
MO, GE LD
6 CH
12 KR
107 0207.1319 ----Others 20 0 AS, CL, 0 KH, 70
NZ, PE, CR, MM, LA,
MO, GE LD
6 CH
12 KR
---Offal:
① MFN Rate: 1.3 yuan/kg。

② General Rate: 5.6 yuan/kg。
③ Conventional Rate: 0.7 yuan/kg。
(%) Rate (%)
108 0207.1321 ---- Wing (tip excluded) 20 0 AS, CL, 0 KH, 70
NZ, PE, CR, MM, LA,
MO LD
6 CH
8 GE
12 KR
109 0207.1329 ----Others 20 0 AS, CL, 0 KH, 70
NZ, PE, CR, MM, LA,
MO LD
6 CH
8 GE
12 KR
--Cuts and offal, frozen:
---Cuts:
110 0207.1411 ----With bone in ① 0 AS, PK, CL, NZ, PE, CR, 0 KH, MM, LA, ②
CH, IS, AU, HK, MO, Favored Nation
GE, LD
③ KR
111 0207.1419 ----Others ④ 0 AS, PK, CL, NZ, PE, CR, 0 KH, MM, LA, ⑤
⑥ GE LD
KR
---Offal:
112 0207.1421 ----Wing (tip excluded) ⑦ 0 AS, PK, CL, 0 KH, ⑧
NZ, PE, MM, LA,
CR, CH, IS, Favored Nation
AU, HK, MO LD
4 GE
16
⑨ KR
113 0207.1422 ----Chicken claw ⑩ 0 AS, PK, CL, 0 KH, ⑪
NZ, PE, MM, LA,
AU, HK, MO LD
4 GE
⑫ KR
① MFN Rate: 0.6 yuan/kg。

② General Rate: 4.2 yuan/kg。
③ Conventional Rate: 0.2 yuan/kg。
④ MFN Rate: 0.7 yuan/kg。
⑤ General Rate: 9.5 yuan/kg。
⑥ Conventional Rate: 0.2 yuan/kg。
⑦ MFN Rate: 0.8 yuan/kg。
⑧ General Rate: 8.1 yuan/kg。
⑨ Conventional Rate: 0.3 yuan/kg。
⑩ MFN Rate: 1 yuan/kg。
⑪ General Rate: 3.2 yuan/kg。
⑫ Conventional Rate: 0.2 yuan/kg。
(%) Rate (%)
114 0207.1429 ----Others ① 0 AS, PK, CL, 0 KH, ②
NZ, PE, MM, LA,
AU, HK, MO LD
4 GE
③ KR
-Turkeys:
115 0207.2400 --Not cut in pieces, fresh or 20 0 AS, CL, 0 LA, Favored 70
chilled NZ, PE, CR, Nation LD
IS, AU, HK,
MO, GE
6 CH
12 KR
116 0207.2500 --Not cut in pieces, frozen 20 0 AS, CL, 0 LA, avoured 70
IS, AU, HK,
MO, GE
6 CH
12 KR
117 0207.2600 --Cuts and offal, fresh or chilled 20 0 AS, CL, 0 LA, avoured 70
IS, AU, HK,
MO, GE
6 CH
12 KR
118 0207.2700 --Cuts and offal, frozen 10 0 AS, CL, 0 LA, avoured 70
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
-Ducks:
17
chilled NZ, PE, CR, MM, LA,
MO, GE LD
6 CH
12 KR
120 0207.4200 --Not cut in pieces, frozen 20 0 AS, CL, 0 KH, 70
NZ, PE, CR, MM, LA,
MO, GE LD
6 CH
12 KR
121 0207.4300 --Fatty livers (foie gras), fresh 20 0 AS, CL, 0 KH, 70
chilled NZ, PE, CR, LA, Favored
IS, AU, HK, Nation LD
MO, GE
6 CH
12 KR
① MFN Rate: 0.5 yuan/kg

② General Rate: 3.2 yuan/kg
③ Conventional Rate: 0.2 yuan/kg
(%) Rate (%)
122 0207.4400 --Others, fresh or chilled 20 0 AS, CL, 0 KH, 70
NZ, PE, CR, MM, LA,
MO, GE LD
6 CH
12 KR
123 0207.4500 --Others, frozen 20 0 AS, CL, 0 KH, 70
NZ, PE, CR, MM, LA,
MO, GE LD
6 CH
14 KR
-Geese:
chilled NZ, PE, CR, MM, LA,
MO, GE LD
6 CH
12 KR
125 0207.5200 --Not cut in pieces, frozen 20 0 AS, CL, 0 KH, 70
NZ, PE, CR, MM, LA,
MO, GE LD
6 CH
12 KR
126 0207.5300 --Fatty livers, fresh or chilled 20 0 AS, CL, 0 KH, 70
MO, GE
6 CH
12 KR
18
127 0207.5400 --Others, fresh or chilled 20 0 AS, CL, 0 KH, 70
NZ, PE, CR, MM, LA,
MO, GE LD
6 CH
12 KR
128 0207.5500 --Others, frozen 20 0 AS, CL, 0 KH, 70
NZ, PE, CR, MM, LA,
MO, GE LD
6 CH
12 KR
129 0207.6000 -Guinea fowls 20 0 AS, CL, 0 KH, 70
MO, GE
6 CH
12 KR
02.08 Other meat and edible meat offal,
fresh, chilled or frozen:
-Of rabbits or hares
(%) Rate (%)
130 0208.1010 ---Meat of rabbits, fresh or 20 0 AS, CL, 0 Favored 70
chilled, other than head NZ, PE, CR, Nation1LD1
IS, AU, HK,
MO, GE
6 CH
12 KR
131 0208.1020 ---Meat of rabbits, frozen, other 20 0 AS, CL, 0 Favored 70
than head NZ, PE, CR, Nation1LD1
IS, AU, HK,
MO, GE
6 CH
12 KR
NZ, PE, CR, Nation1LD1
IS, AU, HK,
MO, GE
6 CH
12 KR
133 0208.3000 -Of primates 23 0 AS, CL, 0 Favored 70
IS, AU, HK,
MO, GE
6.9 CH
9.2 KR
134 0208.4000 -Of whales, dolphins and 23 0 AS, CL, 0 Favored 70
porpoises (mammals of the order NZ, PE, CR, Nation1LD1
Cetacea); manatees and dugongs IS, AU, HK,
(mammals of the order Sirenia); MO, GE
seal, sea lion and walrus 6.9 CH
19
(mammals of the suborder 9.2 KR
Pinnipedia)
135 0208.5000 -Of reptiles (including snakes and 23 0 AS, CL, 0 Favored 70
turtles) NZ, PE, CR, Nation1LD1
IS, AU, HK,
MO, GE
6.9 CH
9.2 KR
136 0208.6000 -Of camel and other 23 0 AS, CL, 0 Favored 70
camelids: NZ, PE, CR, Nation1LD1
IS, AU, HK,
MO, GE
6.9 CH
9.2 KR
-Others:
137 0208.9010 ---Of squabs 20 0 AS, CL, 0 Favored 70
IS, AU, HK,
MO, GE
6 CH
12 KR
IS, AU, HK,
MO
6.9 CH
9.2 GE
16.1 KR
(%) Rate (%)
02.09 Pig fat free of lean meat and
poultry fat not rendered or
otherwise extracted, fresh,
chilled, frozen, salted, in brine,
dried or smoked:
139 0209.1000 -Of swine 20 0 AS, CL, NZ, PE, CR, IS, 0 Favored 70
AU, HK, MO, GE Nation1LD1
6 CH
12 KR
140 0209.9000 -Others 20 0 AS, CL, NZ, PE, CR, IS, 0 Favored 70
AU, HK, MO, GE Nation1LD1
6 CH
12 KR
02.10 Meat and edible meat offal,

salted, in brine, dried or
smoked; edible flours and
meals of meat or meat offal:
-Meat of swine:
--Hams, shoulders and cuts thereof,
with bone in:
20
141 0210.1110 ---Hams and shoulders, with 25 0 AS, CL, NZ, PE, CR, IS, 0 KH, 80
bone in AU, HK, MO, GE LA, Favored
17.5 KR Nation LD
142 0210.1190 ---Others 25 0 AS, CL, NZ, PE, CR, IS, 0 KH, 80
AU, HK, MO, GE LA, Favored
17.5 KR Nation LD
143 0210.1200 --Bellies (streaky) and cuts 25 0 AS, CL, NZ, PE, CR, IS, 0 KH, 80
thereof AU, HK, MO, GE LA, Favored
17.5 KR Nation LD
144 0210.1900 --Others 25 0 AS, CL, NZ, PE, CR, IS, 0 KH, 80
AU, HK, MO, GE MM, Favored
17.5 KR Nation LD
145 0210.2000 -Beef 25 0 AS, CL, NZ, PE, CR, CH, 0 KH, 80
IS, HK, MO, GE LA, Favored
10 AU Nation LD
17.5 KR
-Others, including edible

flours and meals of meat and
meat offal:
(%) Rate (%)
146 0210.9100 --Of primates 25 0 AS, CL, 0 KH, 80
MO, GE
7.5 CH
10 KR
147 0210.9200 -Of whales, dolphins and 25 0 AS, CL, 0 KH, 80
porpoises (mammals of the order NZ, PE, CR, LA, Favored
Cetacea); manatees and dugongs IS, AU, HK, Nation LD
(mammals of the order Sirenia); MO, GE
seal, sea lion and walrus
(mammals of the suborder 7.5 CH
Pinnipedia) 10 KR
22.5 PK
148 0210.9300 --Of reptiles (including snakes 25 0 AS, CL, 0 KH, 80
and turtles) NZ, PE, CR,
IS, AU, HK, LA, Favored
MO, GE Nation LD
7.5 CH
21
10 KR
149 0210.9900 --Others 25 0 AS, CL, 0 KH, 80
MO, GE
7.5 CH
17.5 KR
22
Chapter 3
Fish and crustaceans, molluscs
and other aquatic invertebrates
Notes:
1. This Chapter does not cover:
(a) Mammals of Tax 01.06;
(b) Meat of mammals of Tax 01.06 (Tax 02.08 or 02.10);
(c) Fish (including livers, roes thereof and milt) or crustaceans, molluscs or other aquatic invertebrates, dead and unlit or unsuitable for
human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or
other aquatic invertebrates, unfit for human consumption (Tax 23. 01); or
(d) Caviar or caviar substitutes prepared from fish eggs (Tax 16. 04).
2. In this Chapter, the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a
small quantity of binder.
(%) Rate (%)
03.01 Live fish:
-Ornamental fish:
150 0301.1100 --Freshwater fish 10 0 AS, CL, 0 Favored Nation 80
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
5.3 CH
10.5 KR
14 PK
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
5.3 CH
10.5 KR
14 PK
-Other live fish:
--Trout (Salmo trutta,
Oncorhynchus my kiss,
Oncorhynchus clarki,
Oncorhynchus aguabonita,
Oncorhynchus gilae,
Oncorhynchus apache and
Oncorhynchus chrysogaster):
152 0301.9110 ---Fry 0 0 Favored Nation 0
LD
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.2 CH
4.2 KR
4.5 PK
7.6 AP
--Eels (Anguilla spp.):
LD
155 0301.9290 ---Others 7 0 AS, CL, 0 KH, 40
HK, MO, GE
4 KR
23
4.5 PK
4.7 AP
No. Tariff Code Article description MFN Rate Conventional Rate (%) Preferential Rate (%) General Rate
(%) (%)
--Carp (Cyprinus spp., Carassius
spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp.,
、
Cirrhinus spp., Mylopharyngodon
piceus, Catla catla, Labeo spp.,
Osteochilus hasselti, Leptobarbus
hoevent, Megalobrama spp.)
156 0301.9310 ---Fry 0 0 Favored 0
Nation LD
157 0301.9390 ---Others 7 0 AS, CL, 0 KH, 40
MO, GE
3.2 CH
4.2 KR
4.5 PK
5.3 AP
--Atlantic and pacific bluefin tunas
(Thunnus thynnus, Thunnus
orientalis):
158 0301.9410 ---Fry 0 0 Favored 0
Nation LD
---Others:
159 0301.9491 ----Atlantic bluefin tunas 7 0 AS, CL, 0 KH, 40
MO, GE
3.2 CH
4.2 KR
4.5 PK
5.3 AP
160 0301.9492 ----Pacific bluefin tunas 7 0 AS, CL, 0 KH, 40
MO, TW, GE
3.2 CH
4.2 KR
4.5 PK
5.3 AP
--Southern bluefin tunas
(thunnus maccoyii):
161 0301.9510 ---Fry 0 0 Favored 0
Nation LD
162 0301.9590 ---Others 7 0 AS, CL, 0 KH, 40
MO, GE
3.2 CH
4.2 KR
4.5 PK
5.3 AP
--Others:
---Fry:
24
163 0301.9911 ----Of perches 0 0 Favored 0
Nation LD
164 0301.9912 ----Of sturgeon 0 0 Favored 0
Nation LD
165 0301.9919 ----Others 0 0 Favored 0
Nation LD
---Others:
166 0301.9991 ----Tilapia 7 0 AS, CL, 0 KH, 40
Nation LD
IS, AU, HK,
MO, GE
3.2 CH
4.2 KR
4.5 PK
(%) (%)
167 0301.9992 ----Puffer fish 10 0 AS, CL, 0 KH, 40
MO, GE
3.2 CH
4.2 KR
4.5 PK
7.6 AP
168 0301.9993 ----Other cyprinoid fishes 7 0 AS, CL, 0 KH, 40
MO, GE
3.2 CH
4.2 KR
4.5 PK
5.3 AP
169 0301.9999 ----Others 7 0 AS, CL, 0 KH, 40
MO, TW, GE
3.2 CH
4.2 KR
4.5 PK
5.3 AP
03.02 Fish, fresh or chilled,
excluding fish fillets and other
fish of Tax 03.04:
-Salmonidae, excluding the
edible fish offal of Tax 0302.91
to 0302.99
170 0302.1100 --Trout (Salmo trutta, 10 0 AS, CL, 0 Favored 40
Oncorhynchus my kiss, IS, AU, HK,
Oncorhynchus clarki, MO, GE
Oncorhynchus aguabonita,
Oncorhynchus gilae, 3.6 CH
Oncorhynchus apache and 4.8 KR
Oncorhynchus chrysogaster) 6 PK
171 0302.1300 --Pacific salmon (Oncorhynchus 10 0 AS, CL, 0 Favored 40
25
nerka, Oncorhynchus gorbuscha, CH, IS, AU,
Oncorhynchus keta, HK, MO, GE
Oncorhynchus tschawytscha,
Oncorhynchus kisutch, 4 KR
Oncorhynchus masou and 4.5 PK
Oncorhynchus rhodurus)
--Atlantic salmon and Danube
salmon:
172 0302.1410 ---Atlantic salmon 10 0 AS, CL, 0 Favored 40
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
173 0302.1420 ---Danube salmon 7 0 AS, CL, 0 Favored 40
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
(%) (%)
174 0302.1900 --Others 10 0 AS, CL, 0 Favored 40
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
6.7 AP
--Carp (Cyprinus spp., Carassius
spp., Ctenopharyngodon idellus,
Hypophlhalmiichlhys spp.,
Cirrhinus spp., Mylopharyngodon
Osteochius hasselti, Leptobarbus
hoeveni, Megalobrama spp.),
excluding edible offal of Tax
0302.91 to 0302.99
175 0302.2100 ----Halibut (Reinhardtius 7 0 AS, CL, 0 Favored 40
hippo-glossoides, Hippogiossush NZ, PE, CR, Nation LD
ippoglossus, Hippoglossus IS, AU, HK,
stenole-pis) MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
176 0302.2200 --Plaice 7 0 AS, CL, 0 Favored 40
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
177 0302.2300 --Sole (Solea spp.) 7 0 AS, CL, 0 Favored 40
26
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
178 0302.2400 --Turbot (Psetta maxima) 7 0 AS, CL, 0 KH, Favored 40
Nation LD
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.5 AP
3.6 CH
4.5 PK
4.8 KR
179 0302.2900 --Others 7 0 AS, CL, 0 KH, Favored 40
IS, AU, HK,
MO, GE
3.5 AP
3.6 CH
4.5 PK
4.8 KR
-Tunas (of the genus Thunmus),
skipjack or stripe-bellied bonito
(Euthynnus (Katsuwo-nus)
pelamis), excluding edible fish
offal of Tax 0302.91 to 0302.
99: )
(%) (%)
180 0302.3100 --Albacore or long-finned tunas 7 0 AS, CL, 0 KH, Favored 40
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
181 0302.3200 --Yellowfin tunas 7 0 AS, CL, 0 Favored 40
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
182 0302.3300 --Skipjack or stripe-bellied 7 0 AS, CL, 0 Favored 40
bonito NZ, PE, CR, Nation LD
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
27
4.7 AP
4.8 KR
183 0302.3400 --Bigeye tunas 7 0 AS, CL, 0 KH, 40
MO, GE
3.6 CH
4.8 KR
6 PK
--Atlantic and pacific bluefin tunas:
184 0302.3510 ---Atlantic bluefin tunas 7 0 AS, CL, 0 KH, 40
MO, GE
3.6 CH
4.8 KR
6 PK
185 0302.3520 ---Pacific bluefin tunas 7 0 AS, CL, 0 KH, 40
MO, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
186 0302.3600 --Southern bluefin tunas 7 0 AS, CL, 0 KH, 40
MO, GE
3.6 CH
4.8 KR
6 PK
(%) Rate (%)
187 0302.3900 --Others 7 0 AS, CL, 0 KH, 40
MO, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
28
--Herrings (Clupea harengus,
Clupea pallasii ) , anchovies
(Engraulis spp.) , sardines (Sardina、
pilchardus, Sardi-nops spp),
sardinella (sardinella spp.), brisling
or sprats (Sprattus Sprattus),
mackerel (Scomber Scombrus,
Scomber australasicus, Scom-ber
japonicus), Indian macker-els
(Rastrelliger spp.), seerli-shes
(Scomberomorus spp.), jack and
horse mackerel (Tra-churus spp.),
jacks, crevalles (Caranx spp.),
cobia (Rachy-centron canadum) ,
silver pom-lrets (Pampus spp.),
Pacific saury (Cololabis saira) ,
scad s (Decapterus spp.), capelin
(Mallotus villosus), swordfish
(Xiphias gladius), Kawakawa
(Euthynnus affinis), bonitos (Sarda
spp.), marlins, sail-fishes, spearfish
(Istiophori-dae), excluding edible
fish offal of Tax 0302.91 to
0302.99: )
188 0302.4100 --Herring (Clupea harengus, clupea) 7 0 AS, CL, 0 Favored Nation 40
pallasii) NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
189 0302.4200 --Anchovies (Engraulis spp.) 7 0 AS, CL, 0 KH, 40
MO, TW, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
190 0302.4300 --Sardines (Sardina pilchardus, 7 0 AS, CL, 0 Favored Nation 40
Sardinops spp.), sardinella NZ, PE, CR, LD
(Sardinella spp.), brisling or sprats IS, AU, HK,
(Sprattus sprattus) MO, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
191 0302.4400 --Mackerel (Scomber scombrus, 7 0 AS, CL, 0 Favored Nation 40
Scomber australasicus, Scomber NZ, PE, CR, LD
japonicus) 、 IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
(%) Rate (%)
192 0302.4500 --Jack and horse mackerel 7 0 AS, CL, 0 KH, 40
(Trachurus spp.), cobia NZ, PE, CR, MM, Favored
29
(Rachycentron canadum) IS, AU, HK, Nation LD
MO, TW, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
193 0302.4600 --Cobia (Rachycentron 7 0 AS, CL, 0 KH, 40
canadum) NZ, PE, CR,
IS, AU, HK, MM, Favored
MO, TW, GE Nation LD
3.6 CH
4.5 PK
4.7 AP
4.8 KR
194 0302.4700 --Swordfish (Xiphias gladius) 7 0 AS, CL, 0 Favored Nation 40
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
195 0302.4900 --Others 7 0 AS, CL, 0 KH, 40
MO TW, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
-Fish of the families
Bregmacer-otidae, Euclichthyi-dae,
Ga-didae, Macrouridae,
Melanoni-dae, Merlucciidae,
Moridae and Muraenolepididae,
excluding edible fish offal of Tax
0302.91 to 0302.99:
196 0302.5100 --Cod (Gadus morhua, Gadus 7 0 AS, CL, 0 Favored Nation 40
ogac, NZ, PE, CR, LD
Gadus macrocephalus) IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
197 0302.5200 --Haddock (Melanogrammus 7 0 AS, CL, 0 Favored Nation 40
aeglefinus) NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
30
(%) Rate (%)
198 0302.5300 --Coalfish (Pollachius virens) 7 0 AS, CL, 0 Favored Nation 40
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
199 0302.5400 --Hake (Merluccius spp., 7 0 AS, CL, 0 KH, 40
Urophycis NZ, PE, CR,
spp.) IS, AU, HK, MM, Favored
MO, TW, GE Nation LD
3.6 CH
4.5 PK
4.7 AP
4.8 KR
200 0302.5500 --Alaska Pollack (Theragra 7 0 AS, CL, 0 KH, 40
chalcogramma) NZ, PE, CR, MM, Favored
MO, TW, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
201 0302.5600 --Blue whitings (Micromesistius 7 0 AS, CL, 0 KH, 40
poutassou, Micromesistius NZ, PE, CR, MM, Favored
australis) IS, AU, HK, Nation LD
MO, TW, GE
3.6 CH
4.5 PK
4.7 AP
、
4.8 KR
202 0302.5900 --Others 7 0 AS, CL, 0 KH, 40
MO, TW, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
--Tilapias (Oreochromis spp.),
catfish (Pangasius spp., Silurus
spp., Clarias spp., Idalurus spp.),
carp (Cyprinus spp., Carassius
spp., Cteno-pharpngodon idellus,
Hppo-phlhalmichlhps spp.,
Cirrhinus spp., Mplopharpngodon
hoeveni, Megalo-brama spp.), eels
(Anguilla spp. ) , Nile perch (Lates
31
niloticus ) and snakeheads
(Chamma spp.), excluding edible
0302.99:
(%) Rate (%)
203 0302.7100 --Tilapia (oreochromis spp.) 7 0 AS, CL, 0 KH, 40
MO, GE
3.6 CH
4.8 KR
6 PK
204 0302.7200 --Catfish (Pangasius spp., Silurus 10 0 AS, CL, 0 KH, 40
spp., Clarias spp., Ictalurus spp.) NZ, PE, CR, MM, Favored
MO, TW, GE
3.6 CH
4.5 PK
4.8 KR
6.7 AP
205 0302.7300 --Carp (Cyprinus spp., 7 0 AS, CL, 0 KH, 40
Caras-sius NZ, PE, CR, MM, Favored
spp., Ctenopha-rpngodon idellus, 、 IS, AU, HK, Nation LD
Hppophthalmichthps spp., MO, TW, GE
Cirrhinus spp., Mylo-
pharpngodon piceus, Catla catla,
3.6 CH
Labeo spp., Osteochi-lus
hasselti, Leptobarbus hoeveni, 4.5 PK
Megalobrama spp.) 4.7 AP
4.8 KR
206 0302.7400 --Eel (anguilla spp.) 7 0 AS, CL, 0 MM, 国 40
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
207 0302.7900 --Others 7 0 AS, CL, 0 KH, 40
、 MO, TW, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
-Other fish, excluding edible fish
offal of Tax 0302.91 to 0302.
99:
208 0302.8100 --Dogfish and other sharks 7 0 AS, CL, 0 Favored Nation 40
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
32
4.5 PK
4.8 KR
5.3 AP
(%) Rate (%)
209 0302.8200 --Rays and skates (Rajidae) 7 0 AS, CL, 0 KH, 40
MO, TW, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
210 0302.8300 --Toothfish (Dissostichus spp.) 7 0 AS, CL, 0 KH, 40
MO, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
211 0302.8400 --Seabass (Dicentrarchus spp.) 7 0 AS, CL, 0 KH, 40
MO, TW, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
212 0302.8500 --Seabream (Sparidae ) 7 0 AS, CL, 0 KH, 40
MO, TW, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
--Others
213 0302.8910 ---Hairtail 7 0 AS, PK, CL, 0 Favored Nation 40
NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.6 CH
4.7 AP
4.8 KR
214 0302.8920 ---Yellow croaker 7 0 AS, CL, 0 Favored Nation 40
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.7 AP
33
4.8 KR
(%) Rate (%)
215 0302.8930 ---Tilapia 7 0 AS, CL, 0 Favored Nation 40
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4 PK
4.7 AP
4.8 KR
216 0302.8940 ---Puffer fish 10 0 AS, CL, 0 KH, 40
MO, GE
3.6 CH
4.5 PK
4.8 KR
6.7 AP
217 0302.8990 ---Others 7 0 AS, CL, 0 KH, 40
MO, TW, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
-Livers, roes, milt, fish fins,
heads, tails, maws and other
edible fish offal:
218 0302.9100 --Livers, roes, milt 7 0 AS, CL, 0 KH, Favored 50
IS, AU, HK,
MO, GE
3.6 CH
4.8 KR
6 PK
219 0302.9200 --Shark fins 12 0 AS, CL, 0 Favored Nation 40
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
9 AP
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
34
03.03 Fish, frozen, excluding fish fillets and
otherfishofTax03.04:
--Salmonidae, excluding edible
0303.99:
(%) Rate (%)
221 0303.1100 --Sockeye salmon (red salmon) 7 0 AS, CL, 0 KH, Favored 40
(Uncornyncnus nerka) NZ, PE, CR, Nation LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
4.7 AP
222 0303.1200 ----Other Pacific salmon 7 0 AS, CL, 0 KH, Favored 40
(Oncorhynchus gorbuscha, On- 、 NZ, PE, CR, Nation LD
corhynchus keta, Oncorhynchus CH, IS, AU,
tschawytscha, Oncorhynchus HK, MO, GE
kisutch, Oncorhynchus masou and 4 KR
Oncorhynchus rhodurus)
4.5 PK
4.7 AP
223 0303.1300 --Atlantic salmon (Salmo salar) 7∆5 0 AS, CL, 0 Favored Nation 40
and Danube salmon (Hucho NZ, PE, CR, LD
hucho) CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
224 0303.1400 ----Trout (Salmo trutta, 12 0 AS, CL, 0 Favored Nation 40
Oncorhynchus mykiss, NZ, PE, CR, LD
Oncorhynchus clarki, IS, AU, HK,
Oncorhynchus aguabonita, MO, GE
Oncorhynchus gilae,
Oncorhynchus apache and 3.6 CH
Oncorhynchus chrysogaster) 4.8 KR
6 PK
NZ, PE, CR, LD
、 CH, IS, AU,
： HK, MO, GE
4 KR
4.5 PK
6.7 AP
-Tilapias (Oreochromis spp.) ,
catlish (Pangasius spp., Silu-rus
spp., Clarias spp., Ida-lurus
spp.), carp (Cyprinus spp.,
Carassius spp.,
Cteno-pharpngodon idellus,
Hppo-phthalmichthys spp.,
Cirrhi-nus spp.,
Mplopharpngodon piceus, Catla
catla, Labeo spp., Osteochilus
hasselti, Leptobarbus hoeveni,
Megalo-brama spp), eels
(Anguilla spp.), Nile perch
(Lates niloticus) and snakeheads
(Chamma spp.), excluding edible
0303.99:
226 0303.2300 --Tilapia (oreochromis spp.) 7 0 AS, CL, 0 AP, KH, MM, 40
NZ, PE, CR, FavoredNationLD
CH, IS, AU,
35
HK, MO, GE
3.5 AP
4 KR
4.5 PK
227 0303.2400 --Catfish (Pangasius spp., 10 0 AS, CL, NZ, PE, CR, CH, 0 AP, KH, MM, 40
Silurus spp., Clarias spp., IS, KR, AU, HK, MO, FavoredNationLD
Ictalurus spp.) TW, GE
、
5 AP, PK
No. Tariff Code Article description MFN Rate Conventional Rate (%) Preferential Rate (%)General
(%) Rate (%)
228 0303.2500 ----Carp (Cpprinus spp., Carassius 10 0 AS, PK, CL, NZ, PE, CR, 0 AP, KH, MM, 40
spp., Ctenopha-ryngodon idellus, CH, IS, KR, AU, HK, FavoredNationLD
Hppophthalmichthys spp.,
、 MO, TW, GE
Cirrhinus spp., Mplo-pharyngodon 5 AP
hoeveni, Megalobrama spp.)
229 0303.2600 --Eel (Anguilla spp.) 10 0 AS, CL, 0 Favored Nation 40
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.8 KR
6.7 AP
8 PK
230 0303.2900 --Others 7 0 AS, CL, 0 AP, 40
NZ, PE, CR, KH, MM,
CH, IS, KR, Favored Nation
AU, HK, MO, LD
TW, GE
3.5 AP
5 PK
-Flat fish (Pleuroneclidae,
Bothidae, Cpnoglossidae,
Soleidae, Scophthalmidae and 、
Citharidae), excluding edible
0303.99:
----Halibut (Reinhardtius
hippoglossoides, Hippogiossus
hippoglossus, Hippoglossus
stenolepis):
231 0303.3110 ---Greenland halibut 7∆5 0 AS, CL, 0 Favored Nation 40
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
4.7 AP
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
36
4.5 PK
6.7 AP
233 0303.3200 --Plaice (Pleuronectes platessa ) 7∆2 0 AS, CL, 0 Favored Nation 40
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.7 AP
4.8 KR
8 PK
(%) Rate (%)
234 0303.3300 --Sole (Solea spp.) 7 0 AS, CL, 0 Favored Nation 40
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.7 AP
4.8 KR
8 PK
235 0303.3400 --Turbots(Psetta maxima) 7 0 AS, CL, 0 Favored Nation 40
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
5.6 AP
8 PK
236 0303.3900 --Others 7 0 AS, PK, CL, 0 Favored Nation 40
NZ, PE, LD
CR, CH, IS,
AU, HK, MO, GE
4 KR
5.6 AP
-Tunas (of the genus Thun-nus),
skipjack or stripe-bellied bonito
(Euthynnus (Katsuwo-nus)
pelamis), excluding edible fish
offal of Tax 0303.91 to 0303.99:
237 0303.4100 --Albacore or longfinned tunas 7∆6 0 AS, CL, 0 Favored Nation 40
(Thunnus alalunga) NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
238 0303.4200 --Yellowfin tunas (Thunnus 7∆6 0 AS, CL, 0 Favored Nation 40
albacares) NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
37
4.8 KR
5.3 AP
239 0303.4300 --Skipjack or belted bonito 7 0 AS, CL, 0 Favored Nation 40
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
5.3 AP
8.4 KR
(%) Rate (%)
240 0303.4400 --Bigeye tunas (Thunnus obesus) 7∆6 0 AS, CL, 0 KH, 40
MO, GE
3.6 CH
4.8 KR
6 PK
--Atlantic and pacific bluefin tunas
(Thunnus thynnus, Thunnus
orientalis):
241 0303.4510 ---Atlantic bluefin tunas 7∆6 0 AS, CL, 0 KH, 40
MO, GE
3.6 CH
4.8 KR
6 PK
242 0303.4520 ---Pacific bluefin tunas 7∆6 0 AS, CL, 0 KH, 40
MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
243 0303.4600 --Southern bluefin tunas 7∆6 0 AS, CL, 0 KH, 40
(Thunnus maccoyii) NZ, PE, CR, MM, Favored
MO, GE
3.6 CH
4.8 KR
6 PK
244 0303.4900 --Others 7 0 AS, CL, 0 KH, 40
MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
38
--Herrings (Clupea harengus,
Clupea pallasii), anchovies
(Engraulis spp.), sardines (Sardina 、
pilchardus, Sardinops spp.) ,
sardinella (Sardinella spp.), brisling
or sprats (Sprattus sprattus),
mackerel (Scomber scombrus,
Scomber australasicus, Scomber
japonicus), Indian mackerels
(Rastrelliger spp.), seer-fishes
jacks, crevalles (Caranx spp.),
cobia (Rachy-centron canadum),
silver pom-frets(Pampus spp.) ,
Pacific saury (Cololabis saira),
scads (Decapterus spp.), capelin
(Mallotus villosus), swordfish
(Euthymus affinis), bonitos (Sarda
(Istiophoridae) , excluding edible
0303.99:
(%) Rate (%)
245 0303.5100 --Herrings (Clupea harengus,
) 7∆2 0 AS, CL, 0 Favored Nation 40
Clupea pallosii) NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
4.7 AP
246 0303.5300 --Sardines (Sardina pilchardus, 7 0 AS, PK, CL, 0 Favored Nation 40
Sardinops spp.), sardinella NZ, PE, LD
(Sardinella spp.), brisling or sprats CR, IS, AU,
(Sprattus sprattus) HK, MO, GE
3.6 CH
4.7 AP
4.8 KR
247 0303.5400 --Mackerel (Scomber scombrus,
、 7 0 AS, PK, CL, 0 Favored Nation 40
Scomber australasicus, Scomber NZ, PE, LD
japonicus) CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.7 AP
248 0303.5500 --Jack and horse mackerel 7 0 AS, CL, 0 AP, 40
(Trachurus spp.) NZ, PE, CR, KH, MM,
AU, HK, MO, LD
TW, GE
3.5 AP
5 PK
249 0303.5600 --Jack and horse mackerel 7 0 AS, CL, 0 AP, 40
(Trachurus spp.) NZ, PE, CR, KH, MM,
LD
AU, HK, MO,
TW, GE
39
3.5 AP
5 PK
250 0303.5700 --Swordfish (Xiphias gladius) 7 0 AS, CL, 0 AP, Favored Nation 40
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
3.5 AP
4 KR
5 PK
251 0303.5900 --Others 7 0 AS, PK, CL, 0 AP, 40
NZ, PE, KH, MM,
AU, HK, MO, LD
TW, GE
3.5 AP
6 KR
ex03035900 Mallotus villosus, frozen, ∆5
excluding the edible offal
-Fish of the Bregmacerotidae,
Euclichthyidae, Gadidae,
Macrouridae, Melanonidae,
Merlucciidae, Moridae and
Muraenolepididae, excluding
edible fish offal of Tax 0303.91 to
0303.99:
No. Tariff Article description MFN Rate (%) Conventional Rate Preferential Rate (%) General
Code (%) Rate (%)
252 0303.6300 --Cod (Gadus morhua, Gadus 、 7∆2 0 AS, CL, 0 Favored Nation 40
ogac, Gadus macrocep halus) NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
4.7 AP
253 0303.6400 --Haddock (melanogrammus 7 0 AS, CL, 0 Favored Nation 40
aeglefinus) NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
254 0303.6500 --Coalfish (Pollachius virens) 7 0 AS, CL, 0 Favored Nation 40
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
255 0303.6600 --Hake (Merluccius spp., urophycis 7 0 AS, CL, 0 Favored Nation 40
spp.) NZ, PE, CR, LD
IS, AU, HK,
40
MO, GE
3.6 CH
4.8 KR
6 PK
256 0303.6700 --Alaska pollack (Theragra 7∆5 0 AS, CL, 0 AP, 40
chalcogramma) NZ, PE, CR, KH, MM,
HK, MO, TW, LD
GE
3.5 AP
4 KR
5 PK
257 0303.6800 ----Blue whitings 7 0 AS, CL, 0 AP, 40
(Micromesistius poutassou, NZ, PE, CR, KH, MM,
Micromesistius australis) CH, IS, KR, Favored Nation
AU, HK, MO, LD
TW, GE
3.5 AP
5 PK
258 0303.6900 --Others 7 0 AS, CL, 0 AP, 40
NZ, PE, CR, KH, MM,
） AU, HK, MO, LD
TW, GE
3.5 AP
5 PK
-Other fish, excluding edible fish
offal of Tax 0303.91 to 0303.99:
No. Tariff Code Article description MFN Rate (%) Conventional Rate (%) Preferential Rate (%) General
Rate (%)
259 0303.8100 --Dogfish and other sharks 7 0 AS, CL, 0 Favored Nation 40
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.8 KR
5.3 AP
9 PK
260 0303.8200 --Rays and skates (Rajidae) 7 0 AS, CL, 0 AP, 40
NZ, PE, CR, KH, MM,
AU, HK, MO, LD
TW, GE
3.5 AP
5 PK
261 0303.8300 --Toothfish (Dissostichus spp.) 7 0 AS, CL, 0 AP, 40
NZ, PE, CR, KH, MM,
HK, MO, GE LD
3.5 AP
41
4 KR
5 PK
262 0303.8400 --Seabass (Dicentrarchus spp.) 7 0 AS, CL, 0 Favored Nation 40
LD
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.7 AP
4.8 KR
--Others:
263 0303.8910 ---Hairtail 7∆5 0 AS, PK, CL, 0 AP, 40
NZ, PE, KH, MM,
CR, CH, AU, Favored Nation
HK, MO, GE LD
3.5 AP
3.6 IS
4 KR
264 0303.8920 ---Yellow croaker 7 0 AS, PK, CL, 0 AP, 40
NZ, PE, KH, MM,
AU, HK, MO, LD
GE
3.5 AP
4 KR
265 0303.8930 ---Tilapia 7 0 AS, PK, CL, 0 AP, 40
NZ, PE, KH, MM,
AU, HK, MO, LD
GE
3.5 AP
4 KR
Rate (%)
266 0303.8990 ---Others 7 0 AS, PK, CL, 0 AP, 40
NZ, PE, KH, MM,
CR, CH, IS,
AU, HK, MO, Favored Nation
TW, GE LD
3.5 AP
6 KR
-Livers, roes, milt, fish fins,
heads, tails, maws and other
edible fish offal:
267 0303.9100 --Livers, roes, milt 7 0 AS, CL, 0 Favored Nation 50

NZ, CR, CH, LD
IS, AU, HK,
MO, GE
4 KR
4.5 PK
6.3 AP
268 0303.9200 --Shark fins 12 0 AS, CL, 0 Favored Nation 40
NZ, PE, CR, LD
IS, AU, HK,
42
MO, GE
3.6 CH
4.8 KR
9 AP, PK
269 0303.9900 --Others 7 0 AS, PK, CL, 0 KH, Favored 40
Nation LD
NZ, PE,
CR, CH, IS,
、
AU, HK, MO,
GE
4 KR
4.7 AP
03.04 Fish fillets and other fish (whether
minced or not), fresh, chilled or
frozen:
--Fresh or chilled fillets of tilapias
、
(Oreochromis spp.), catfish
(Pangasius spp., Silurus spp.,
Clarias spp., lctalurus spp.), carp
(Cyprin us spp., Carassius spp.,
Clenopharyn-godon 、
idellus,
Hypophlhal-michthys spp.,
Cirrhins spp., Mylopharyngodon )
piceus, Calla catla, Labeo spp.,
Osteochilus hasselti, Leplo-bar-bus
hoeveni, Megalobrama spp.) , eels
(Anguilla spp.), Nile perch (Lates
niloticus) and snake-heads (Channa
spp.):
270 0304.3100 --Tilapia (oreochromis spp.) 7 0 AS, CL, 0 MM, Favored 70
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
271 0304.3200 --Catfish (pangasius spp., silurus 7 0 AS, CL, 0 MM, Favored 70
spp., clarias spp., ictalurus spp.) NZ, PE, CR, Nation LD
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
Rate (%)
272 0304.3300 --Nile perch (lates miloticus ) 7 0 AS, CL, 0 MM, Favored 70
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
273 0304.3900 --Others 7 0 AS, CL, 0 MM, Favored 70
IS, AU, HK,
MO, GE
43
3.6 CH
4.5 PK
4.8 KR
5.3 AP
--Other fish fillets, fresh and
chilled:
274 0304.4100 --Pacific salmon (Oncorhynchus 7 0 AS, CL, 0 MM, Favored 70
nerka, Oncorhynchus gorbuscha, NZ, PE, CR, Nation LD
Oncorhynchus keta, IS, AU, HK,
Oncorhynchus tschawytscha, MO, GE
Oncorhynchus kisutch,
Oncorhynchus masou and 3.6 CH
Oncorhynchus rhodurus), 4.5 PK
Atlantic salmon (Salmo salar)
4.8 KR
and Danube salmon (Hucho
5.3 AP
hucho)
275 0304.4200 --Trout (Salmo trutta, 7 0 AS, CL, 0 MM, Favored 70
Oncorhynchus mykiss, NZ, PE, CR, Nation LD
Oncorhynchus clarki, IS, AU, HK,
Oncorhynchus gilae,
Oncorhynchus apache and 3.6 CH
Oncorhynchus chrysogaster) 4.5 PK
4.8 KR
5.3 AP
276 0304.4300 ----Flat fish (Pleuronectidae, 7 0 AS, CL, 0 MM, Favored 70
Bothidae, Cynoglossidae, NZ, PE, CR, Nation LD
Soleidae, Scophthalmidae and IS, AU, HK,
Citharidae) MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
277 0304.4400 ----Fish of the Bregmacerotidae, 7 0 AS, CL, 0 MM, Favored 70
、
Euclichthyidae, Gadidae, NZ, PE, CR, Nation LD
Macrouridae, Melanonidae, IS, AU, HK,
Merlucciidae, Moridae and MO, GE
Muraenolepididae
3.6 CH
4.5 PK
4.8 KR
5.3 AP
Rate (%)
278 0304.4500 --Swordfish 7 0 AS, CL, 0 MM, Favored 70
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
279 0304.4600 --Toothfish(Dissostichus spp.) 7 0 AS, CL, 0 MM, Favored 70
IS, AU, HK,
44
MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
280 0304.4700 --Dogfish and other sharks 7 0 AS, CL, 0 MM, Favored 70
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
281 0304.4800 --Ray and skates(Rajidae ) 7 0 AS, CL, 0 MM, Favored 70
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
-Others, fresh and chilled:
283 0304.5100 --Tilapias (Oreochromis spp.), 7 0 AS, CL, 0 MM, Favored 70
catfish (Pangasius spp., Silurus NZ, PE, CR, Nation LD
spp., Clarias spp., Ictalurus spp.), IS, AU, HK,
carp (Cyprinus spp., Carassius 、
MO, GE
spp., Ctenopharyn-godon idellus,
Cirrhinus spp., 3.6 CH
Mylopharyn-godon piceus, Catla 4.5 PK
catla, Labeo spp., Osteochilus 4.8 KR
5.3 AP
Megalobrama spp.), eels
(Lates niloticus) and
snake-heads (Channa spp.)
(%) Rate (%)
284 0304.5200 --Salmonidae 7 0 AS, CL, 0 MM, Favored 70
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
45
5.3 AP
285 0304.5300 --Fish of the bregmacerolidae, 7 0 AS, CL, 0 MM, Favored 70
euclichlhyidae, gadidae, NZ, PE, CR, Nation LD
macrouridae, melanonidae, IS, AU, HK,
merluccidae, moridae and MO, GE
muraenolepididae
3.6 CH
4.5 PK
4.8 KR
5.3 AP
286 0304.5400 --Swordfish 7 0 AS, CL, 0 MM, Favored 70
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
287 0304.5500 --Toothfish(Dissoslichus spp.) 7 0 AS, CL, 0 MM, Favored 70
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
288 0304.5600 --Dogfish and other sharks 7 0 AS, CL, 0 MM, Favored 70
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
289 0304.5700 --Ray and skates(Rajidae ) 7 0 AS, CL, 0 MM, Favored 70
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
(%) Rate (%)
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
5.3 AP
46
-Frozen fillets of tilapias
(Oreo-chromis spp.), catfish
(Pangasius spp., Silurus spp.,
Clarias spp., Idalurus spp.), carp
(Cyp rinus spp., Carassius spp.,
Ctenopharyn-godon idellus,
Hypophthal-michthys spp., Cirrh
inus spp., Mylopharyngodon
Osteochilus hasselti,
Leptobar-bus hoeveni,
(Anguilla spp.), Nile perch 、
(Lares niloticus) and snakeheads
(Channa spp.):
291 0304.6100 --Tilapia (oreochromis spp.) 7 0 AS, CL, 0 KH, 70
、 NZ, PE, CR, MM, Favored
HK, MO, GE
4 KR
4.5 PK
--Catfish (Pangasius spp.,
Silurus spp., Clarias spp.,
Ictalurus spp.):
---Ietalurus Punetaus (Ictalurus
punctaus):
292 0304.6211 ----Ictalurus punctaus 7 0 AS, CL, 0 Favored Nation 70
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
294 0304.6290 ---Others 7 0 AS, CL, 0 KH, 70
HK, MO, TW,
GE
4 KR
4.5 PK
295 0304.6300 --Nile perch(Lates miloticus) 7 0 AS, CL, 0 KH, 70
HK, MO, TW,
GE
4 KR
4.5 PK
(%) Rate (%)
296 0304.6900 --Others 7 0 AS, CL, 0 KH, 70
47
HK, MO, TW,
GE
4 KR
4.5 PK
-Frozen filleLs of Carp(Cyprinus
spp., Carassius spp.,
Ctenopharyngodon idellus,
Cirrhinus spp.,
Mylopharyngodon piceus, Catla
catla, Labeo spp., Osteochilus
Megalobrama spp.) ,
Mylopharyngodon piceus and
snakeheads(Channa spp).
297 0304.7100 --Cod (Gadus morhua, Gadus 、 7 0 AS, CL, 0 KH, 70
ogac, Gadus macrocephalus) NZ, PE, CR, MM, Favored
HK, MO, TW,
GE
4 KR
4.5 PK
298 0304.7200 --Haddock(Melanogrammus 7 0 AS, CL, 0 KH, 70
aeglefinus) NZ, PE, CR, MM, Favored
HK, MO, TW,
GE
4 KR
4.5 PK
299 0304.7300 --Coalfish 7 0 AS, CL, 0 KH, 70
HK, MO, TW,
GE
4 KR
4.5 PK
300 0304.7400 --Hake (Merluccius spp. 7 0 AS, CL, 0 KH, 70
Urophycis spp.) NZ, PE, CR, MM, Favored
HK, MO, TW,
GE
4 KR
4.5 PK
301 0304.7500 --Alaska pollack 7 0 AS, CL, 0 KH, 70
HK, MO, TW,
GE
4 KR
4.5 PK
302 0304.7900 --Others 7 0 AS, CL, 0 KH, 70
HK, MO, TW,
GE
4 KR
4.5 PK
48
-Other fish fillets, frozen:
(%) Rate (%)
303 0304.8100 --Pacific salmon (Oncorhynchus 7 0 AS, CL, 0 KH, 70
nerka, Oncorhynchus gorbuscha, NZ, PE, CR, MM, Favored
Oncorhynchus keta, CH, IS, AU, Nation LD
Oncorhynchus tschawytscha, HK, MO, TW,
Oncorhynchus kisutch, GE
Oncorhynchus masou and
Oncorhynchus rhodurus), 4 KR
Atlantic salmon (Salmo salar) 4.5 PK
and Danube salmon (Hucho
hucho)
304 0304.8200 --Trout (Salmo trutta, 7 0 AS, CL, 0 KH, 70
Oncorhynchus mykiss, NZ, PE, CR, MM, Favored
Oncorhynchus clarki, CH, IS, AU, Nation LD
Oncorhynchus aguabonita, HK, MO, TW,
、
Oncorhynchus gilae, GE
Oncorhynchus chrysogaster)
4 KR
4.5 PK
305 0304.8300 --Flat fish (Pleuronectidae,
、 7 0 AS, CL, 0 KH, 70
Bothidae, Cynoglossidae, NZ, PE, CR, MM, Favored
Soleidae, Scophthalmidae and CH, IS, AU, Nation LD
Citharidae) HK, MO, TW,
GE
4 KR
4.5 PK
306 0304.8400 --Swordfish 7 0 AS, CL, 0 KH, 70
HK, MO, GE
4 KR
4.5 PK
307 0304.8500 --Toothfish(Dissostichus spp.) 7 0 AS, CL, 0 KH, 70
HK, MO, GE
）
4 KR
4.5 PK
308 0304.8600 --Herring (Clupea harengus, 7 0 AS, CL, 0 KH, 70
clupea pallasii) NZ, PE, CR, MM, Favored
HK, MO, TW,
GE
4 KR
4.5 PK
309 0304.8700 --Tunas (Thunnus), skipjack or 7 0 AS, CL, 0 KH, 70
stripebellied bonito NZ, PE, CR, MM, Favored
HK, MO, TW,
GE
4 KR
4.5 PK
310 0304.8800 --Dogfish, other sharks, rays and 7 0 AS, CL, 0 KH, 70
skates (Rajidae) NZ, PE, CR, MM, Favored
49
HK, MO, TW,
GE
4 KR
4.5 PK
(%) Rate (%)
311 0304.8900 --Others 7 0 AS, CL, 0 KH, 70
HK, MO, TW,
GE
4 KR
4.5 PK
-Others, frozen
312 0304.9100 --Swordfish 7 0 AS, CL, 0 AP, MM, 70
NZ, PE, CR, Favored Nation
CH, IS, AU, LD
HK, MO, GE
4 KR
4.5 PK
313 0304.9200 --Toothfish (Dissostichus spp.) 7 0 AS, CL, 0 AP, MM, 70
CH, IS, AU, LD
HK, MO, GE
4 KR
4.5 PK
314 0304.9300 --Tilapias (Oreochromis spp.), 7 0 AS, PK, CL, NZ, PE, 0 AP, MM, Favored 70
catfish (Pangasius spp., Sllurus CR, CH, IS, AU, Nation LD
spp., Clarias spp., Idalurus spp.), HK, MO, GE
、
carp (Cyprinus spp., Carassius 4 KR
）
spp., Ctenopharyngodon idellus
Cirrhinus spp.,
Mylopharyn-godon piceus ,
Calla catla, Labeo spp.,
Osteochilus has-selli,
Leptobarbus hoeveni,
315 0304.9400 --Alaska Pollack 7 0 AS, CL, 0 AP, MM, 70
CH, IS, AU, LD
HK, MO, GE
4 KR
4.5 PK
316 0304.9500 --Fish of Bregmacerotidae, 7 0 AS, CL, 0 AP, MM, 70
Euclichthyidae, Gadidae, NZ, PE, CR, Favored Nation
Macrouridae, Melanonidae, CH, IS, AU, LD
Merlucciidae, Moridae and HK, MO, GE
Muraenolepididae, other than
Alaska Pollack 4 KR
4.5 PK
50
317 0304.9600 --Dogfish and other sharks 7 0 AS, PK, CL, NZ, PE, 0 AP, MM, Favored 70
CR, CH, IS, AU, Nation LD
HK, MO, GE
4 KR
318 0304.9700 --Ray and skates(Rajidae ) 7 0 AS, PK, CL, NZ, PE, 0 AP, MM, Favored 70
HK, MO, GE
4 KR
(%) Rate (%)
319 0304.9900 --Others 7 0 AS, PK, CL, NZ, PE, 0 AP, MM, Favored 70
HK, MO, GE
4 KR
03.05 Fish, dried, salted or in brine;

smoked fish, whether or not
cooked before or during the
smoking process ; flours, meals
and pellets of fish, fit for
human consumption:
320 0305.1000 -Flours, meals and pellets of 7 0 AS, CL, 0 Favored Nation 80
fish, fit for human consumption LD
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
321 0305.2000 -Livers, roes and milt of 7 0 AS, CL, 0 Favored Nation 80
endangered fish, dried, smoked, NZ, CR, IS, AU, LD
salted or in brine HK, MO, GE
4 KR
4.5 PK
-Fish fillets, dried, salted or in
brine, but not smoked:
322 0305.3100 --Tilapias (Oreochromis spp.), 7 0 AS, CL, 0 AP, MM, 80
catfish (Pangasius spp., Sllurus NZ, PE, CR, Favored Nation
spp., Clarias spp., Ictalurus
IS, AU, HK, LD
spp.) , carp (Cyprinus spp.,
Carassius spp., MO, GE
Ctenopharyngodon idellus
Hypophthalmichthys spp., 4 KR
Cirrhinus spp.,
Mylopharyn-godon piceus , 4.5 PK
Catla catla, Labeo spp., 5.5 AP
Osteochilus has-selti,
Macrouridae, Melanonidae, IS, AU, HK, LD
Muraenolepididae
4 KR
51
4.5 PK
5.5 AP
324 0305.3900 --Others 7 0 AS, CL, 0 AP, MM, 80
IS, AU, HK, LD
MO, GE
4 KR
4.5 PK
5.5 AP
-Smoked fish, including fillets,
but excluding offal for human
consumption:
--Pacific salmon (Oncorhynchus
nerka, Oncorhynchus gorbuscha,
Oncorhynchus keta,
Oncorhynchus tschawytscha,
Oncorhynchus kisutch,
Oncorhynchus masou and
Oncorhynchus rhodurus),
Atlantic salmon and Danube
salmon:
(%) Rate (%)
325 0305.4110 ---Atlantic salmon 14 0 AS, CL, 0 Favored Nation 80
NZ, PE, CR, 1LD1
IS, AU, HK,
MO, GE
、
5.6 KR
7 PK
326 0305.4120 ---Pacific salmon and Danube 7 0 AS, CL, 0 Favored 80
salmon Nation1LD1
NZ, PE, CR,
IS, AU, HK,
MO, GE
5.6 KR
11.2 PK
327 0305.4200 --Herrings (Atlantic herring,
) 7 0 AS, CL, 0 Favored 80
Pacific herring NZ, PE, CR, Nation1LD1
IS, AU, HK,
MO, GE
9.6 KR
12.8 PK
328 0305.4300 --Trout (Salmo trutta, 14 0 AS, CL, 0 AP, MM, 80
Oncorhynchus mykiss, NZ, PE, CR, Favored Nation
Oncorhynchus clarki, IS, AU, HK, LD
Oncorhynchus gilae,
Oncorhynchus chrysogaster) 5.6 KR
11.2 PK
329 0305.4400 Tilapias (Oreochromis spp.) , 7 0 AS, CL, NZ, PE, 0 AP, MM, Favored 80
catfish (Pangasius spp. , Sllurus CR, IS, AU, HK, Nation LD
spp., Clarias spp., Ictalurus 、 MO, GE
spp. ) , carp (Cypri-nus spp., 5.6 KR
Carassius spp., 11.2 PK
Cirrhinus spp.,
Catla catla, Labeo spp.,
(Anguilla spp.) , Nile perch
52
330 0305.4900 --Others 7 0 AS, CL, 0 AP, MM, 80
IS, AU, HK, LD
MO, GE
5.6 KR
11.2 PK
-Dried fish, other than edible fish
offal, whether or not salted but
not smoked:
331 0305.5100 --Cod (Gadus morhua, Gadus 7 0 AS, CL, 0 Favored 80
ogac, Gadus macrocephalus) NZ, PE, CR, Nation1LD1
IS, AU, HK,
MO, GE
4.8 CH
9.6 KR
12.8 PK
332 0305.5200 --Tilapias (Oreochromis spp.) , 7 0 AS, CL, NZ, PE, 0 AP, MM, Favored 80
catfish (Pangasius spp., Sllurus CR, IS, AU, HK, Nation LD
spp., Clarias spp., Ictalurus 、 MO, GE
spp.) , carp (Cypri-nus spp. , 4.8 CH
Carassius spp., 9.6 KR
Cirrhinus spp.,
(%) Rate (%)
Macrouridae, Melanonidae, IS, AU, HK, LD
Muraenolepididae, other than
cod (Gadusmorhua, Gadus ogac,
Gadus macrocephalus) 4.8 CH
9.6 KR
334 0305.5400 --Herrings (Clupea harengus, 7 0 AS, CL, NZ, PE, 0 AP, MM, Favored 80
Clupea pallasii), anchovies CR, IS, AU, HK, Nation LD
(Engraulis spp.), sardines (Sardina 、、 MO, GE
pilchardus, Sardinops spp.) , 4.8 CH
sardinella (Sardinella spp.), brisling 9.6 KR
or sprats (Sprattus sprattus),
mackerel (Scomber scombrus,
Scomber australasicus, Scomber
japonicus), Indian mackerels
(Rastrelliger spp.), seer fishes
jacks, crevalle (Caranx spp.), cobia
(Rachy-centron canadum), silver
pom-frets(Pampus spp.), Pacific
saury (Cololabis saira), scads
(Decapterus spp. ) , capelin
(Mallotus villosus ), swordfish
(Euthymus affinis), bonitos (Sarda
(Istiophoridae )
--Others:
53
335 0305.5910 ---Pipefish and hippocampi 2 0 AS, PK, CL, NZ, PE, 0 AP, KH, MM, 20
CR, CH, IS, KR, AU, Favored Nation
HK, MO, GE LD
336 0305.5990 ---Others 7 0 AS, CL, 0 AP, MM, 80

IS, AU, HK, LD
MO, GE
4.8 CH
9.6 KR
-Fish(excluding offal for human
consumption), salted but not
dried nor smoked and fish in
brine:
337 0305.6100 --Herrings (Atlantic herring,
) 7 0 AS, CL, 0 Favored 80
Pacific herring) NZ, PE, CR, Nation1LD1
IS, AU, HK,
MO, GE
4.8 AP, CH
8 PK
9.6 KR
338 0305.6200 --Cod (Atlantic cod, Pacific cod, 7 0 AS, CL, 0 Favored Nation 80
Greenland cod) NZ, PE, CR, LD
IS, AU, HK,
MO, GE
4.8 CH
5.3 AP
8 PK
9.6 KR
339 0305.6300 --Anchovies (Engraulis spp.) 7 0 AS, CL, 0 Favored 80
IS, AU, HK,
MO, GE
4.8 CH
5.3 AP
8 PK
9.6 KR
54
(%) Rate (%)
340 0305.6400 --Tilapias (Oreochromis spp.), 10 0 AS, CL, 0 AP, MM, 80
catfish (Pangasius spp., Sllurus NZ, PE, CR, Favored Nation LD
spp., Clarias spp., Ictalurus
spp.), carp (Cyprinus spp., , IS, AU, HK,
Carassius spp., MO, GE
Ctenopharyngodon idellus 4.8 CH
Cirrhinus spp., 9.6 KR
Mylopharyn-godon piceus, 12.8 PK
(Lates niloticus ) and
--Others：
341 0305.6910 ---Hairtail 7 0 AS, CL, 0 AP, MM, 80
NZ, PE, CR, Favored Nation LD
IS, AU, HK,
MO, GE
4.8 CH
9.6 KR
12.8 PK
342 0305.6920 ---Yellow croaker 10 0 AS, CL, 0 AP, MM, 80
IS, AU, HK,
MO, GE
4.8 CH
9.6 KR
12.8 PK
343 0305.6930 ---Butterfish 7 0 AS, CL, 0 AP, MM, 80
IS, AU, HK,
MO, GE
4.8 CH
9.6 KR
12.8 PK
344 0305.6990 ---Others 7 0 AS, CL, 0 AP, MM, 80
IS, AU, HK,
MO, GE
4.8 CH
9.6 KR
12.8 PK
-Fish head, tail, maws and
other edible fish offal, for
human consumption：
345 0305.7100 --Shark fin 15 0 AS, CL, NZ, PE, CR, IS,0 AP, KH, MM, Favored 80
HK, MO, GE NationLD
4.5 CH
346 0305.7200 --Fish head, tail and maws 7 0 AS, CL, 0 Favored Nation 1LD1 80
NZ, PE, CR,
IS, AU, HK,
MO, GE
9.6 KR
12.8 PK
347 0305.7900 --Others 7 0 AS, CL, 0 Favored Nation 1LD1 80
NZ, PE, CR,
IS, AU, HK, 55
MO, GE
9.6 KR
12.8 PK
(%) Rate (%)
03.06 Crustaceans, whether in shell、
or not, live, fresh, chilled,
frozen, dried, salted or in
brine; smoked crustaceans,
whether or not cooked before
or during the smoking process;
crustaceans, in shell, cooked by
steaming or by boiling in water,
whether or not chilled, frozen,
dried, salted or in brine; flours,
meals and pellets of
crustaceans, fit for human
consumption
-Frozen:
348 0306.1100 --Reef shrimp and shrimp 、 7 0 AS, CL, 0 KH, 70
(Palinurus, Lobster genus, Rock NZ, PE, CR, MM, Favored
lobster genus) CH, IS, AU, Nation LD
HK, MO, GE
4 KR
4.5 PK
349 0306.1200 --Homarus (Homarus genus) 7 0 AS, CL, 0 KH, Favored 70
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
5 AP
--Crabs:
350 0306.1410 ---Swimming crab 7 0 AS, CL, 0 AP, 70
NZ, PE, CR, KH, MM,
HK, MO, GE LD
4 KR
4.5 PK
351 0306.1490 ---Other 7∆5 0 AS, CL, 0 AP, 70
NZ, PE, CR, KH, MM,
HK, MO, GE LD
4.5 PK
6 KR
352 0306.1500 --Norway Lobsters 7 0 AS, CL, 0 KH, Favored 70
IS, AU, HK,
MO, GE
4.8 CH
9.6 KR
12.8 PK
--Cold-water shrimp and prawns
(pandalus spp., Crangon
crangon):
---Cold-water shrimp:
353 0306.1611 ----Shelled 7 0 AS, PK, CL, NZ, PE, CR, 0 KH, 70
CH, IS, KR, AU, HK, MM, Favored
MO, GE Nation LD
3.5 AP
56
(%) Rate (%)
354 0306.1612 ----Other, pandaius borealis 5∆2 0 AS, PK, CL, NZ, PE, CR, 0 KH, 70
MO, GE Nation LD
2.5 AP
355 0306.1619 ----Others 5 0 AS, PK, CL, NZ, PE, CR, 0 KH, 70
MO, GE Nation LD
2.5 AP
---Cold-water prawns:
MO, GE Nation LD
3.5 AP
MO, GE Nation LD
2.5 AP
--Other shrimps and prawns:

---Shrimps:
MO, GE Nation LD
3.5 AP
359 0306.1719 ----Others 5∆2 0 AS, PK, CL, NZ, PE, CR, 0 KH, 70
MO, GE Nation LD
2.5 AP
---Prawns:
MO, GE Nation LD
3.5 AP
MO, GE Nation LD
2.5 AP
--Others, including flours, meals

and pellets of crustaceans, fit for
57
human consumption:
---Freshwater crawfish:
(%) Rate (%)
362 0306.1911 ----Shelled 7 0 AS, CL, 0 KH, Favored 70
IS, AU, HK,
MO, GE
4.8 CH
9.6 KR
12.8 PK
363 0306.1919 ----Others 7 0 AS, CL, 0 KH, Favored 70
IS, AU, HK,
MO, GE
4.8 CH
9.6 KR
12.8 PK
364 0306.1990 ---Others 7 0 AS, PK, CL, 0 KH, Favored 70
NZ, PE, Nation LD
CR, IS, AU,
HK, MO, GE
4.8 CH
9.6 KR
-Live, fresh or chilled:
--Rock lobster and other
、
seacrawfish (Palinurus spp.,
Panulirus spp., Jasus spp.):
LD
366 0306.3190 ---Others 7∆5 0 AS, PK, CL, 0 KH, 70
NZ, PE, MM, Favored
CR, IS, AU, Nation LD
HK, MO, GE
4.5 CH
6 KR
--Homarus (Homarus spp.):
LD
368 0306.3290 ---Others 7 0 AS, CL, 0 KH, 70
MO, GE
4.5 CH
6 KR
12 PK
--Crabs:
LD
---Others:
370 0306.3391 ----Freshwater crabs, live 7 0 AS, CL, 0 KH, Favored 70
IS, AU, HK,
MO, GE
4.2 CH
5.6 KR
6.3 PK
371 0306.3392 ----Swimming crab 14 0 AS, PK, CL, 0 KH, Favored 70
58
NZ, PE, Nation LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
59
No. Tariff Code Article description MFN Rate Conventional Rate(%) Preferential Rate (%) General
(%) Rate(%)
372 0306.3399 ----Others 7 0 AS, PK, CL, 0 KH, Favored Nation 70
NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
--Norway lobsters：
373 0306.3410 ---Fry 0 0 Favored Nation LD 0
374 0306.3490 ---Others 7 0 AS, CL, 0 KH, MM 70
NZ, PECR, Favored Nation LD
IS, AU, HK,
MO, GE
4.2 CH
5.6 KR
11.2 PK
--Cold-water shrimps and prawns
(Pandalus spp., Crangon
crangon ):
375 0306.3510 ---Fry 0 0 MM 0
376 0306.3520 ---Cold-water prawns, fresh or 10 0 AS, CL, 0 KH, MM 70
chilled NZ, PE, CR, Favored Nation LD
IS, AU, HK,
MO, GE
4.5 CH
6 KR
12 PK
377 0306.3590 ---Others 10 0 AS, CL, 0 KH, MM 70
IS, AU, HK,
MO, GE
3.6 CH
4.8 KR
5.4 PK
--Other shrimps and prawns：
379 0306.3620 ---Cold-water prawns, fresh or 10 0 AS, CL, 0 KH, MM 70
chilled NZ, PE, CR, Favored Nation LD
IS, AU, HK,
MO, GE
4.5 CH
6 KR
12 PK
380 0306.3690 ---Others 12 0 AS, CL, 0 KH, MM 70
IS, AU, HK,
MO, GE
3.6 CH
4.8 KR
5.4 PK
--Others, including flours, meals
and pellets of crustaceans, fit for
human consumption:
60
No. Tariff Code Article description MFN Rate Conventional Rate(%) Preferential Rate (%) General
(%) Rate(%)
382 0306.3990 ---Others 7 0 AS, CL, 0 KH, 70
MO, GE
4.2 CH
5.6 KR
11.2 PK
-Others：
383 0306.9100 --Rock lobster and other sea 、 7 0 AS, PK, CL, 0 KH, 70
crawfish (Palinurus spp., NZ, PE, MM, Favored
Panulirus spp., Jasus spp.) CR, IS, AU, Nation LD
HK, MO, GE
4.5 CH
6 KR
384 0306.9200 --Homarus (Homarus spp.) 7 0 AS, CL, 0 KH, 70
MO, GE
4.5 CH
6 KR
12 PK
--Crabs：
385 0306.9310 ---Freshwater crabs, live 7 0 AS, CL, 0 KH, Favored 70
IS, AU, HK,
MO, GE
4.2 CH
5.6 KR
6.3 PK
386 0306.9320 ---Swimming crab 7 0 AS, PK, CL, 0 KH, Favored 70
NZ, PE, Nation LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
387 0306.9390 ---Others 7 0 AS, PK, CL, 0 KH, Favored 70
NZ, PE, Nation LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
388 0306.9400 --Norway lobsters (Nephrops 7 0 AS, CL, 0 KH, 70
norvegicus) NZ, PE, CR, MM, Favored
MO, GE
4.2 CH
5.6 KR
11.2 PK
--Shrimps and prawns：
61
No. Tariff Code Article description MFN Rate Conventional Preferential Rate (%) General
(%) Rate(%) Rate(%)
389 0306.9510 ---Cold-water shrimps and 10 0 AS, CL, 0 KH, 70
prawns (Pandalus spp., Crangon NZ, PE, CR, MM, Favored Nation LD
crangon) IS, AU, HK,
MO, GE
3.6 CH
4.8 KR
5.4 PK
390 0306.9590 ---Other shrimps and prawns 10 0 AS, CL, 0 KH, 70
NZ, PE, CR, MM, Favored Nation LD
IS, AU, HK,
MO, GE
3.6 CH
4.8 KR
5.4 PK
391 0306.9900 --Others, including flours, meals 7 0 AS, CL, 0 KH, 70
and pellets of crustaceans, fit for NZ, PE, CR, MM, Favored Nation LD
human consumption IS, AU, HK,
MO, GE
4.2 CH
5.6 KR
、 11.2 PK
03.07 Molluscs, whether in shell or
not, live, fresh, chilled,
brine; smoked molluscs,
whether in shell or not,
whether or not cooked before
or during the smoking process;
flours, meals and pellets of
mollusks, fit for human
consumption：
-Oysters：
--Live, fresh or chilled：
393 0307.1190 ---Others 7 0 AS, CL, 0 MM, Favored Nation 70
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
4.2 CH
5.6 KR
11.2 PK
394 0307.1200 --Frozen 10 0 AS, CL, 0 MM, Favored Nation 70
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
4.2 CH
5.6 KR
11.2 PK
395 0307.1900 --Others 10 0 AS, CL, 0 MM, Favored Nation 70
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
4.2 CH
5.6 KR
11.2 PK
-Scallops, including queen
scallops：
--Live, fresh or chilled：
396 0307.2110 ---Fry 0 0 Favored Nation LD 0 62
No. Tariff Code Article description MFNRate(%) Conventional Rate (%) Preferential Rate (%) General
Rate (%)
397 0307.2190 ---Others 10 0 AS, CL, 0 MM, Favored 70
IS, AU, HK,
MO, GE
4.2 CH
5.6 KR
11.2 PK
398 0307.2200 --Frozen 10 0 AS, CL, 0 MM, Favored 80
IS, AU, HK,
MO, GE
4.2 CH
5.6 KR
11.2 PK
IS, AU, HK,
MO, GE
4.2 CH
5.6 KR
11.2 PK
-Mussels:
--Live, fresh or chilled:
LD
401 0307.3190 ---Other 10 0 AS, CL, 0 KH, 70
MO, GE
4.2 CH
5.6 KR
11.2 PK
402 0307.3200 --Frozen 10 0 AS, CL, 0 KH, 70
MO, GE
4.2 CH
5.6 KR
6.3 PK
7 AP
403 0307.3900 --Others 10 0 AS, CL, 0 KH, 70
MO, GE
4.2 CH
5.6 KR
6.3 PK
7 AP
-Cuttlefish and squid:
LD
---Others:
63
Rate (%)
405 0307.4291 ----Cuttlefish (Sepia of ficinalis,
、 12 0 AS, CL, 0 KH, 70
Rossia macrosoma, Sepiola spp.) NZ, PE, CR, MM, Favored
and squid (Ommastrephes spp., IS, AU, HK, Nation LD
Loligo spp., Nototodarus spp., MO, GE
Sepioteuthis spp.)
3.6 CH
4.8 KR
5.4 PK
406 0307.4299 ----Others 14 0 AS, CL, 0 KH, 70
MO, GE
4.2 CH
5.6 KR
、 11.2 PK
--Frozen:
407 0307.4310 ---Cuttlefish (Sepia of ficinalis, 12 0 AS, CL, 0 KH, 70
Sepioteuthis spp.)
3.6 CH
8.4 KR
10 AP, PK
408 0307.4390 ---Others 10 0 AS, CL, NZ, PE, CR, 0 KH, 70
CH, IS, AU, HK, MO, MM, Favored
GE Nation LD
7 KR
--Others:
409 0307.4910 ---Cuttlefish (Sepia of ficinalis,
、 12 0 AS, CL, 0 KH, 70
Sepioteuthis spp.)
3.6 CH
8.4 KR
10 AP, PK
GE Nation LD
7 KR
-Octopus (Octopus spp.): :
411 0307.5100 --Live, fresh or chilled 7 0 AS, CL, 0 Favored Nation 70
NZ, PE, CR, 1LD1
IS, AU, HK,
MO, GE
5.1 CH
10.2 KR
13.6 PK
412 0307.5200 --Frozen 7 0 AS, CL, 0 Favored Nation 70
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
5.1 CH
10.2 KR
13.6 PK
64
Rate (%)
413 0307.5900 --Others 7 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 70
AU, HK, MO, GE LD
5.1 CH
10.2 KR
13.6 PK
-Snails, other than sea snails:

LD
415 0307.6090 ---Other 7 0 AS, CL, 0 KH, Favored Nation 70
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
4.2 CH
5.6 KR
11.2 PK
-Clam, cockle and ark shell
(families arcidae, arcticidae, ,
cardiidae, donacidae, hiatellidae,
mactridae, mesodesmatidae,
myidae, semelidae, solecurtidae,
solenidae, tridacnidae,
veneridae):
LD
---Others:
417 0307.7191 ----Clam 10 0 AS, CL, 0 Favored Nation 70
NZ, PE, CR, 1LD1
IS, AU, HK,
MO, GE
4.2 CH
5.6 KR
11.2 PK
418 0307.7199 ----Other 10 0 AS, CL, 0 KH, 70
MO, GE
4.2 CH
5.6 KR
11.2 PK
419 0307.7200 --Frozen 10 0 AS, CL, NZ, CR, CH, 0 Favored Nation 70
IS, AU, HK, MO, GE LD
4 KR
420 0307.7900 --Others 10 0 AS, CL, NZ, PE, CR, 0 KH, 70
GE Nation LD
6 KR
-Abalone (Haliotis spp.) and :
stromboid conchs (Strombus
spp):
--Stromboid conchs (Haliotis
spp.), live, fresh or chilled:
LD
65
Rate (%)
422 0307.8190 ---Others 10∆7 0 AS, CL, 0 KH, 80
MO, GE
4.2 CH
5.6 KR
11.2 PK
--Stromboid conchs (Haliotis
spp.), live, fresh or chilled:
LD
424 0307.8290 ---Others 10 0 AS, CL, 0 KH, 70
MO, GE
4.2 CH
5.6 KR
11.2 PK
425 0307.8300 --Abalone (Haliotis spp.) , 10 0 AS, CL, 0 KH, 80
frozen NZ, CR, CH, MM, Favored
MO, GE
4 KR
4.5 PK
426 0307.8400 --Stromboid conchs (Strombus 10 0 AS, CL, NZ, PE, CR, 0 KH, 70
spp.), frozen CH, IS, AU, HK, MO, MM, Favored
GE Nation LD
7 KR
427 0307.8700 --Other abalone (Haliotis spp.) 10 0 AS, CL, 0 KH, 80
NZ, CR, CH, MM, Favored
MO, GE
4 KR
4.5 PK
428 0307.8800 --Other stromboid conchs 10 0 AS, CL, NZ, PE, CR, 0 KH, 70
(Strombus spp.) CH, IS, AU, HK, MO, MM, Favored
GE Nation LD
7 KR
-Others, including flours,
meals and pellets, fit for
human consumption:
LD
430 0307.9190 ---Others 7 0 AS, CL, 0 KH, 70
MO, GE
4.2 CH
5.6 KR
11.2 PK
431 0307.9200 --Frozen 7 0 AS, CL, NZ, PE, CR, 0 KH, 70
7 GE Nation LD
KR
66
Rate (%)
GE Nation LD
7 KR
03.08 Aquatic invertebrates other
than crustaceans and
molluscs, live, fresh, chilled,
brine; smoked aquatic
invertebrates other than
crustaceans and molluscs,
whether or not cooked
before or during the smoking
process; flours, meals and
pellets of aquatic
invertebrates other than
crustaceans and molluscs, fit
for human consumption:
-Sea cucumbers (Stichopus
japonicus, holothurioidea):
--Live, fresh and chilled:
LD
434 0308.1190 ---Others 10 0 AS, CL, 0 KH, 70
MO, GE
4.2 CH
5.6 KR
11.2 PK
GE Nation LD
4 KR
GE Nation LD
4 KR
-Sea urchin
(Strongylocentrotus spp.,
Paracentrotus lividus,
Loxechinus albus, Echichinus
esculentus):
--Live fresh or chilled:
LD
438 0308.2190 ---Others 10 0 AS, CL, 0 KH, 70
MO, GE
4.2 CH
5.6 KR
11.2 PK
6 GE Nation LD
KR
67
GE Nation LD
6 KR
-Jellyfish(Rhopilema spp.):
Rate (%)
、
---Live, fresh or chilled:
441 0308.3011 ----Fry 0 0 Favored Nation 0
LD
442 0308.3019 ----Other 7 0 AS, CL, 0 KH, 70
MO, GE
4.2 CH
5.6 KR
9 PK
GE Nation LD
6 KR
-Others:
----Live, fresh or chilled:
444 0308.9011 ----Fry 0 0 Favored Nation 0
LD
445 0308.9012 ----Clamworm, other than fry 7 0 AS, CL, 0 KH, 70
MO, GE
4.2 CH
5.6 KR
9 PK
446 0308.9019 ----Others 7 0 AS, CL, 0 KH, 70
MO, GE
4.2 CH
5.6 KR
11.2 PK
GE Nation LD
6 KR
68
Chapter 4
Dairy products; birds eggs; natural honey; edible products of animal origin not elsewhere specified or included
Notes:
1. The expression “milk” means lull cream milk or partially or completely skimmed milk.
2. For the purposes of Tax 04.05:
(a) The term “butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively
from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and
a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colors,
neutralizing salts and cultures of harmless lactic-acid- producing bacteria.
(b) (b) The expression “dairy spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product,
with a milkfat content of 39% or more but less than 80% by weight.
3. 3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in Tax 04. 06,
provided that they have the three following characteristics:
(a) A milkfat content, by weight of the dry matter, of 5% or more;
(b) A dry matter content, by weight, of at least 70% but not exceeding 85%; and
(c) They are molded or capable of being molded.
(a) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter
(Tax 17. 02);
(b)A product made of a substance (e.g., oleic acid ester) instead of one or more natural ingredients (e.g., butyrate) in milk.
(c) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the
dry matter) (Tax 35.02) or globulins (Tax 35.04)
Tax Notes:
1. For the purpose of Tax 0404.10, the expression “modified whey” means products consisting of whey constituents, that is, whey from which all
or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added and products obtained
by mixing natural whey constituents.
2. For the purposes of Tax 0405. 10 the term “butter” does not include dehydrated butter or ghee (Tax 0405.90).
(%) Rate (%)
04.01 Milk and cream, not
concentrated nor containing
added sugar or other
sweetening matter:
448 0401.1000 -Of a fat content not exceeding 15 0 AS, CL, 0 Favored Nation 40
1% by weight NZ, PE, IS, LD
HK, MO
4.5 CH
5 CR
6 AU, GE
12 PK
449 0401.2000 -Of a fat content exceeding 1% 15 0 AS, PK, CL, 0 Favored Nation 40
but not exceeding 6% by weight NZ, PE, LD
IS, HK, MO
4.5 CH
5 CR
6 AU, GE
450 0401.4000 -Of a fat content exceeding 6%, 15 0 AS, CL, 0 Favored Nation 40
but not exceeding 10% by weight NZ, PE, IS, LD
HK, MO
4.5 CH
5 CR
6 AU, GE
12 PK
69
(%) Rate (%)
451 0401.5000 -Of a fat content exceeding 10% 15 0 AS, CL, 0 Favored Nation 40
by weight NZ, PE, IS, LD
HK, MO
4.5 CH
5 CR
6 AU, GE
12 PK
04.02 Milk and cream, concentrated
or containing added sugar or
other sweetening matter:
452 0402.1000 -Of a fat content not exceeding 10 0 AS, CL, 0 Favored Nation 40
1.5% by weight in powder, NZ, CH, IS, LD
granules or other solid forms, HK, MO
3.3 CR
3.5 PE
4 GE
5 PK, AU
7 AP
-Of a fat content, by weight,
exceeding 1.5% in powder,
granules or other solid forms,
453 0402.2100 --Not containing added sugar or 10 0 AS, PK, CL, 0 Favored Nation 40
other sweetening matters NZ, IS, LD
HK, MO
3.3 CR
3.5 PE
4 GE
5 AU
7 AP
NZ, CH, IS, LD
HK, MO
3.3 CR
3.5 PE
4 GE
5 PK, AU
-Others:
455 0402.9100 --Not containing added sugar or 10 0 AS, CL, 0 Favored Nation 90
other sweetening matters NZ, PE, IS, LD
HK, MO
3.3 CR
4 GE
5 PK, AU
NZ, IS, HK, LD
MO
3.3 CR
3.5 PE
4 GE
5 PK, AU
04.03 Buttermilk, curdled milk and
cream, yogurt, kephir and
other fermented or acidified
milk and cream, whether or not
concentrated or containing
sweetening matter or flavored
or containing added fruit, nuts
or cocoa:
70
(%) Rate (%)
457 0403.1000 -Yogurt 10 0 AS, CL, 0 Favored Nation 90
NZ, PE, IS, LD
HK, MO
3.3 CR
4 AU, GE
4.2 CH
5 PK
NZ, PE, IS, 1LD1
HK, MO
6.7 CR
8 AU, GE
04.04 Whey, whether or not
concentrated or containing
sweetening matters; products
consisting of natural milk
constituents, whether or not
containing added sugar or
other sweetening matters, not
elsewhere specified or included:
459 0404.1000 -Whey and modified whey, 6∆2 0 AS, CL, 0 Favored Nation 30
whether or not concentrated or NZ, PE, IS, 1LD1
containing added sugar or other AU, HK, MO
sweetening matter. 2 CR
2.4 GE
3.6 KR
5 PK
NZ, PE, IS, 1LD1
HK, MO
6.7 CR
8 AU, GE
12 KR
04.05 Butter and other fats and oils
derived from milk; dairy
spreads:
461 0405.1000 -Butter 10 0 AS, CL, 0 Favored Nation 90
NZ, PE, CH, LD
IS, HK, MO
3.3 CR
4 AU, GE
5 PK
6 KR
462 0405.2000 -Dairy spreads 10 0 AS, CL, 0 Favored Nation 90
NZ, PE, CH, LD
IS, AU, HK, MO
3.3 CR
4 GE
5 PK
6 KR
8.1 AP
LD
NZ, PE, IS,
HK, MO
3.3 CR
4 AU, GE
5 PK
6 KR
04.06 Cheese and curd:
71
(%) Rate (%)
464 0406.1000 -Fresh (un-ripened or uncured) 12 0 AS, CL, 0 Favored Nation 90
cheese, including whey cheese, LD
and curd NZ, PE, IS,
HK, MO
4 CR
4.8 AU, GE
6 PK
6.2 CH
7.2 KR
465 0406.2000 -Grated or powdered cheese, of 12∆8 0 AS, CL, 0 Favored Nation 90
all kinds NZ, IS, HK, 2LD2
MO
3.2 PE
4 CR
4.8 AU, GE
6 PK
6.2 CH
7.2 KR
466 0406.3000 -Processed cheese, not grated or 12∆8 0 AS, CL, 0 Favored Nation 90
powdered NZ, IS, HK, 1LD1
MO
3.2 PE
4 CR
4.8 AU, GE
6 PK
6.2 CH
7.2 KR
467 0406.4000 -Blue-veined cheese and other 15∆8 0 AS, CL, 0 Favored Nation 90
cheese containing veins produced NZ, PE, IS, 1LD1
by Penicillium roqueforti AU, HK, MO
5 CR
6 GE
9 KR
12 PK
468 0406.9000 -Other cheese 12∆8 0 AS, CL, 0 Favored Nation 90
LD
NZ, PE, IS,
HK, MO
4 CR
4.8 AU, GE
6 PK
6.2 CH
7.2 KR
04.07 Eggs, in shell, fresh, preserved or
cooked:
-Fertilized eggs for incubation:
469 0407.1100 --Of fowls 0 0 Favored Nation 0
LD
470 0407.1900 --Others 0 0 Favored Nation 0
LD
-Other eggs, fresh:
471 0407.2100 --Of fowls 20 0 AS, CL, 0 KH, 80
MO, GE
6 CH
12 KR
72
No. Tariff Code Article description MFN Conventional Rate(%) Preferential Rate(%) General
Rate(%) Rate(%)
472 0407.2900 --Others 20 0 AS, CL, KH,
0 80
NZ, PE, CR, MM, Favored Nation
IS, AU, HK, LD
MO, GE
6 CH
12 KR
-Others：
473 0407.9010 ---Salted eggs 20 0 AS, CL, 0MM, Favored Nation 90
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
6 CH
12 KR
474 0407.9020 ---Lime-preserved eggs 20 0 AS, CL, Favored
0 Nation1LD1 90
NZ, PE, CR,
IS, AU, HK,
MO, GE
6 CH
12 KR
475 0407.9090 ---Others 20 0 AS, CL, Favored
0 Nation1LD1 90
NZ, PE, CR,
IS, AU, HK,
MO, GE
6 CH
12 KR
04.08 Eggs, not in shell, and
egg yolks, fresh, dried,
cooked by steaming or by
boiling in water, molded,
frozen or otherwise
preserved, whether or not
other sweetening matter：
-Egg yolks：
476 0408.1100 --Dried 20 0 AS, CL, Favored
0 Nation1LD1 90
NZ, PE, CR,
IS, AU, HK,
MO, GE
6 CH
12 KR
477 0408.1900 --Others 20 0 AS, CL, Favored
0 Nation1LD1 90
NZ, PE, CR,
IS, AU, HK,
MO, GE
6 CH
12 KR
-Others：
478 0408.9100 --Dried 20 0 AS, CL, Favored
0 Nation1LD1 90
NZ, PE, CR,
IS, AU, HK,
MO, GE
6 CH
12 KR
479 0408.9900 --Others 20 0 AS, CL, Favored
0 Nation1LD1 90
NZ, PE, CR,
IS, AU, HK,
MO, GE
6 CH
12 KR
04.09 Natural honey
73
No. Tariff Article description MFN Rate Conventional Rate (%) Preferential Rate General
Code (%) (%) Rate (%)
480 0409.0000 Natural honey 15 0 AS, PK, CL, 0 KH, 80
NZ, PE, LA, Favored
HK, MO, GE
4.5 CH
9 KR
04.10 Edible products of animal
origin, not elsewhere specified
or included:
481 0410.0010 ---Bird' nests 25 0 AS, CL, 0 KH, 80
MO, GE
7.5 CH
10 KR
---Bee products:
482 0410.0041 ----Pure royal jelly 15 0 AS, CL, 0 Favored Nation 70
NZ, PE, CR, 1LD1
IS, AU, HK,
MO, GE
4.5 CH
6 KR
12 PK
483 0410.0042 ----Pure royal jelly, in powder 15 0 AS, CL, 0 Favored Nation 70
NZ, PE, CR, 1LD1
IS, AU, HK,
MO, GE
4.5 CH
6 KR
12 PK
484 0410.0043 ----Bee pollen 20 0 AS, CL, 0 Favored Nation 70
NZ, PE, CR, 1LD1
IS, AU, HK,
MO, GE
6 CH
12 KR
NZ, PE, CR, 1LD1
IS, AU, HK,
MO, GE
6 CH
12 KR
486 0410.0090 ---Others 20 0 AS, CL, 0 MM, Favored 70
IS, AU, HK,
MO, TW, GE
6 CH
12 KR
74
Chapter 5
Products of animal origin not elsewhere specified or included
Notes:
(1) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);
(2) Hides or skins (Chapter 41 or 43) (including goods of Tax 05.05 and parings and similar waste of raw hides or skins of Tax 05.11)
(3) Animal textile materials, other than horsehair and horsehair waste (Section XⅠ); or
(4) Prepared knots or tufts for broom or brush making (Tax 96.03).
2. For the purposes of Tax 05.01, the sorting of human hair by length (the root ends and tip ends are not arranged) shall be deemed as
unprocessed products.
3. The elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros’ horns and the teeth of all animals are regarded as “ivory".
4. The expression “horsehair” means hair of the manes or tails of equine or bovine animals. Tax 05.11 mainly include horsehair and horsehair
waste, whether or not made as feathers with or without supporting material.
No. Tariff Code Article description MFN Rate Conventional Rate (%) Preferential Rate General
(%) (%) Rate (%)
05.01 Human hair, unworked, ;
whether or not washed or
scoured; waste of human hair
487 0501.0000 Human hair, unworked, whether 15 0 AS, CL, 0 Favored Nation 90
or not washed or scoured; waste NZ, PE, CR, 1LD1
of human hair IS, AU, HK,
MO, GE
4.5 CH
6 KR
10.8 PK
05.02 Pigs', hogs', or boars', bristles
and hair; badger hair and
other brush making hair;
waste of such bristles or hair:
-Pigs', hogs', or boars', bristles
and hair and waste thereof:
488 0502.1010 ---Bristles 20 0 AS, CL, 0 Favored Nation 90
NZ, PE, CR, 1LD1
IS, AU, HK,
MO, GE
6 CH
12 KR
18 PK
489 0502.1020 ---Hair 20 0 AS, CL, 0 Favored Nation 90
NZ, PE, CR, 1LD1
IS, AU, HK,
MO, GE
6 CH
12 KR
18 PK
490 0502.1030 ---Waste 20 0 AS, CL, 0 Favored Nation 90
NZ, PE, CR, 1LD1
IS, AU, HK,
MO, GE
6 CH
12 KR
18 PK
-Others:
---Badger hair and other brush
making hair:
75
(%) Rate (%)
491 0502.9011 ----Goat hair 20 0 AS, CL, 0 Favored Nation 1LD1 90
NZ, PE, CR,
IS, AU, HK,
MO, GE
6 CH
12 KR
492 0502.9012 ----Weasel tail hair 20 0 AS, CL, 0 Favored Nation 1LD1 90
NZ, PE, CR,
IS, AU, HK,
MO, GE
6 CH
12 KR
493 0502.9019 ----Others 20 0 AS, CL, 0 Favored Nation 1LD1 90
NZ, PE, CR,
IS, AU, HK,
MO, GE
6 CH
12 KR
494 0502.9020 ---Waste 20 0 AS, CL, 0 Favored Nation 1LD1 90
NZ, PE, CR,
IS, AU, HK,
MO, GE
6 CH
12 KR
05.04 Guts, bladders and stomachs of
animals (other than fish), whole,
and pieces thereof, fresh,
chilled, frozen, salted, in brine,
dried or smoked:
---Casings:
495 0504.0011 ----Hog casings, salted (excluding 20 0 AS, CL, 0 Favored Nation 1LD1 90
hog fat-ends) NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
10 AP, PK
12 KR
496 0504.0012 ----Sheep casings, salted 18 0 AS, CL, 0 Favored Nation 1LD1 90
NZ, PE, CR,
IS, AU, HK,
MO, GE
5.4 CH
9 AP, PK
10.8 KR
497 0504.0013 ----Goat casings, salted 18 0 AS, CL, 0 Favored Nation 1LD1 90
NZ, PE, CR,
IS, AU, HK,
MO, GE
5.4 CH
9 AP, PK
10.8 KR
498 0504.0014 ----Hog fat-ends, salted 20 0 AS, CL, 0 Favored Nation 1LD1 90
NZ, PE, CR,
IS, AU, HK,
MO, GE
6 CH
10 AP, PK
12 KR
76
Rate(%) Rate(%)
499 0504.0019 ----Others 18 0 AS, CL, NZ, PE, CR, 0 Favored Nation1LD1 90
IS, AU, HK,
MO, GE
5.4 CH
9 AP, PK
10.8 KR
---Gizzard：
500 0504.0021 ----Cold, frozen gizzard ① 0 AS, CL, 0 Favored Nation1LD1 ②
NZ, PE, CR,
IS, AU, HK,
MO, GE
6 CH
10 AP
③ PK
④ KR
501 0504.0029 ----Others 20 0 AS, CL, 0 Favored NationLD 90
NZ, PE, CR,
IS, AU, HK,
MO, GE
6 CH
10 AP, PK
12 KR
502 0504.0090 ---Others 20 0 AS, CL, 0 Favored Nation1LD1 80
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
10 AP, PK
12 KR
05.05 Skins and other parts of birds,
with their feathers or down;
feathers and parts of feathers 、
(whether or not with trimmed
edges) and down, not further
worked than cleaned,
disinfected or treated for
preservation; powder and
waste of feathers or parts of
feathers：
503 0505.1000 -Feathers of a kind used for 10∆2 0 AS, CL, 0 Favored Nation LD 100
stuffing; down NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
7.5 AP
-Others：
504 0505.9010 ---Powder and waste of fathers or 10 0 AS, CL, 0 Favored Nation LD 35
parts of feathers NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
1 MFN rate：1.3 yuan/kg.
2 General rate：7.7 yuan/kg.
3 Conventional rate：0.65 yuan/kg.
4 Conventional rate：0.7 yuan/kg.
77
No. Tariff Code Article description MFN Conventional Rate(%) Preferential General
Rate(%) Rate(%) Rate(%)
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
05.06 Bones and horn-cores,
unworked, defatted, simply
prepared (but not cut),
treated with acid or
degelatinized; powder and
waste of these products：
506 0506.1000 -Ossein and bones treated with 12 0 AS, CL, 0 LA, Favored 50
acid NZ, PE, CR, Nation LD
IS, AU, HK,
MO, GE
3.6 CH
4.8 KR
5.4 PK
-Others：
---Powder and waste of bones：
507 0506.9011 ----Of bovine and sheep 12 0 AS, CL, 0 LA, Favored 35
IS, AU, HK,
MO, GE
3.6 CH
4.8 KR
5.4 PK
508 0506.9019 ----Others 12 0 AS, CL, 0 LA, Favored 35
IS, AU, HK,
MO, GE
3.6 CH
4.8 KR
5.4 PK
509 0506.9090 ---Otherss 12 0 AS, CL, 0 LA, Favored Nation 50
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.8 PK, KR
05.07 Ivory, tortoise-shell, whalebone、
and whalebone hair, horns,
antlers, hooves, nails,
claws and beaks, unworked
or simply prepared but not cut
to shape; powder and waste of
these products:
510 0507.1000 -Ivory; ivory powder and waste 10 0 AS, CL, 0 Favored Nation LD 30
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
-Others：
511 0507.9010 ---Antelope horns and powder or 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
waste thereof CH, IS, KR, AU, HK,
MO, GE
78
No. Tariff Code Article description MFN Rate Conventional Rate (%) Preferential Rate General
(%) (%) Rate (%)
512 0507.9020 ---Pilose antlers and powder 11 0 AS, CL, 0 Favored Nation 30
thereof NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.3 CH
4.4 KR
4.5 PK
513 0507.9090 ---Other 10 0 AS, CL, 0 Favored Nation 50
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
05.08 Coral and similar materials,
unworked or simply prepared
but not otherwise worked;
shells of molluscs, crustaceans
or echinoderms and cuttlebone,
unworked or simply prepared
but not cut to shape, powder
and waste thereof:
514 0508.0010 ---Powder and waste 12 0 AS, CL, 0 Favored Nation 35
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.8 KR
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.8 KR
6 PK
05.10 Ambergris, castoreum, civet
and musk; cantharides; bile,
whether or not dried ; glands
and other animal products used
in the preparation of
pharmaceutical products, fresh,
chilled, frozen or otherwise
provisionally preserved:
516 0510.0010 ---Bezoar 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
517 0510.0020 ---Ambergris, castoreum and 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
civet IS, KR, AU, HK, MO, 1LD1
GE
4 PK
518 0510.0030 ---Musk 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
IS, KR, AU, HK, MO, 1LD1
4 GE
PK
79
No. Tariff Code Article description MFN Rate Conventional Rate Preferential Rate (%) General
(%) (%) Rate (%)
519 0510.0040 ---Cantharides 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 50
CH, IS, KR, AU,
HK, MO, GE
4 PK
520 0510.0090 ---Others 6 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU,
HK, MO, GE
4 PK
05.11 Animal products not elsewhere
specified or included; dead
animals of Chapter 1 or 3, unfit
for human consumption:
521 0511.1000 -Bovine semen 0 0 Favored Nation LD 0
-Others:
--Products offish or crustaceans,
molluscs or other aquatic
invertebrates; dead animals of
Chapter 3:
---Fish:
522 0511.9111 ----Fertilized fish eggs 12∆0 0 AS, CL, 0 Favored Nation LD 35
NZ, PE, CR,
IS, KR, AU,
HK, MO, GE
3.6 CH
6 PK
523 0511.9119 ----Others 12 0 AS, CL, 0 Favored Nation LD 35
NZ, PE, CR, AU,
HK, MO, GE
3.6 CH
4.4 IS
4.8 KR
;
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.6 CH
4.8 KR
5.4 PK
--Others:
525 0511.9910 ---Animal semen, other than 0 0 Favored Nation LD 0
bovine semen
526 0511.9920 ---Animal embryo 0 0 Favored Nation LD 0
527 0511.9930 ---Silkworm graine 0 0 Favored Nation LD 0
528 0511.9940 ---Horsehair and horsehair 15 0 AS, CL, 0 Favored Nation 90
waster, whether or not put up as 1LD1
a layer with or without NZ, PE, CR, IS,
supporting material AU, HK, MO, GE
4.5 CH
6 KR
10.8 PK
(%) Rate (%)
NZ, PE, CR,
IS, AU, HK,
MO, GE
80
3.6 CH
4.8 KR
5.4 PK
81
SECTION II
VEGETABLE PRODUCTS
Notes:
In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a
binder in a pro-portion not exceeding 3% by weight.
Chapter 6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Notes:
1. Except chicory plants and their roots in Tax 06. 01, this chapter covers only live trees and goods (including seeding
vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless, it does
not include potatoes, onions, shallots, garlic or other products of Chapter 7.
2. Any reference to goods of any kind in Tax 06. 03 or 06. 04 shall include bouquets, floral baskets, wreaths and similar
products made wholly or partly of goods of that kind, whether or not there are accessories of other materials. However, these
articles do not include collages or similar decorative plaques of Tax 97.01.
(%) Rate
(%)
06.01 Bulbs, tubers, tuberous roots,
corms, crowns and rhizomes,
dormant, in growth or in
flower; chicory plants and roots
other than roots of Tax 12.12:
-Bulbs, tubers, tuberous roots,
corms, crowns and rhizomes,
dormant:
530 0601.1010 ---Saffron crocus corms 4 0 AS, PK, CL, NZ, PE, 0 LA, Favored Nation LD 14
CR, CH, IS, KR, AU,
HK, MO, GE
2 AP
---Lily corms:
531 0601.1021 ----Seed 0 0 Favored Nation LD 0
532 0601.1029 ----Others 5 0 AS, PK, CL, NZ, PE, 0 LA, Favored Nation LD 40
CR, CH, IS, KR, AU,
HK, MO, GE
2.5 AP
---Others:
534 0601.1099 ----Others 5 0 AS, PK, CL, 0 LA, Favored Nation LD 40
NZ, PE, CR, CH, IS,
KR, AU, HK, MO,
GE
2.5 AP
535 0601.2000 -Bulbs, tubers, tuberous roots, 15 0 AS, CL, 0 Favored Nation 1LD1 80
corms, crowns and rhizomes, in NZ, PE, CR,
growth or in flower; chicory IS, AU, HK,
plants and roots MO, GE
4.5 CH
6 KR
6.8 PK
7.5 AP
06.02 Other live plants (including
their roots) cuttings and slips;
mushroom spawn:
82
(%) Rate (%)
536 0602.1000 -Unrooted cuttings and slips 0 0 Favored Nation LD 0
-Trees, shrubs and bushes,
grafted or not, of kinds which
bear edible fruit or nuts:
537 0602.2010 ---Seedlings 0 0 Favored Nation LD 0
CH, IS, AU, HK, MO,
GE
4 KR
4.5 PK
5 AP
-Rhododendrons and azaleas,

grafted or not:
539 0602.3010 ---Seedlings 0 0 Favored Nation 0
LD
540 0602.3090 ---Others 15 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 80
AU, HK, MO, GE 1LD1
4.5 CH
6 KR
9.6 PK
-Roses, grafted or not:

541 0602.4010 ---Seedlings 0 0 Favored Nation 0
LD
AU, HK, MO, GE, 1LD1
4.5 CH
6 KR
9.6 PK
-Others:
543 0602.9010 ---Mushroom spawn 0 0 Favored Nation 0
LD
---Others:
544 0602.9091 ----Seedlings 0 0 Favored Nation 0
LD
545 0602.9092 ----Orchid 10 0 AS, CL, 0 Favored Nation 80
LD
NZ, PE, CR, CH, IS,
AU, HK, MO, GE
4 KR
4.5 PK
546 0602.9093 ----Chrysanthemum 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 80
CH, IS, AU, HK, MO,
GE
4 KR
4.5 PK
547 0602.9094 ----Lily 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 80
CH, IS, AU, HK, MO,
GE
4 KR
4.5 PK
83
(%) Rate (%)
548 0602.9095 ----Carnation 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 80
CH, IS, AU, HK, MO,
GE
4 KR
4.5 PK
549 0602.9099 ----Others 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 80
CH, IS, AU, HK, MO,
GE
4 KR
4.5 PK
5 AP
06.03 Cut flowers and flower buds of

a kind suitable for bouquets or
for ornamental purposes, fresh,
dried, dyed, bleached,
impregnated or otherwise
prepared:
-Fresh:
550 0603.1100 --Roses 10 0 AS, CL, NZ, PE, CR, 0 LA, Favored Nation 100
CH, IS, AU, HK, MO, LD
GE
4 KR
4.5 PK
5 AP
551 0603.1200 --Carnations 10 0 AS, CL, NZ, PE, CR, 0 LA, Favored Nation 100
GE
4 KR
4.5 PK
5 AP
552 0603.1300 --Orchids 10 0 AS, CL, NZ, PE, CR, CH, 0 LA, Favored 100
IS, AU, HK, MO, TW, GE Nation LD
4 KR
4.5 PK
5 AP
553 0603.1400 --Chrysanthemums 10 0 AS, CL, NZ, PE, CR, 0 LA, Favored Nation 100
GE
4 KR
4.5 PK
5 AP
554 0603.1500 --Lily (Lilium spp.) 10 0 AS, CL, NZ, PE, CR, 0 LA, Favored Nation 100
GE
4 KR
4.5 PK
5 AP
84
(%) Rate (%)
555 0603.1900 --Other 10 0 AS, CL, NZ, PE, CR, 0 LA, Favored Nation 100
GE
4 KR
4.5 PK
5 AP
556 0603.9000 -Others 23 0 AS, CL, NZ, PE, CR, IS, 0 LA, Favored Nation 100
AU, HK, MO, GE LD
6.9 CH
10.4 PK
11.5 AP
16.1 KR
06.04 Foliage, branches and other

parts of plants, without flowers
or flower -buds, and grasses,
mosses and lichens, being goods
of a kind suitable for bouquets
or for ornamental purposes,
fresh, dried, dyed, bleached,
impregnated or otherwise
prepared:
-Fresh:
557 0604.2010 ---Mosses and lichens 23 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 1LD1 100
AU, HK, MO, GE
6.9 CH
9.2 KR
23 PK
CH, IS, AU, HK, MO,
GE
4 KR
4.5 PK
-Other:
559 0604.9010 ---Mosses and lichens 23 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 1LD1 100
AU, HK, MO, GE
6.9 CH
9.2 KR
23 PK
CH, IS, AU, HK, MO,
GE
4 KR
4.5 PK
85
Chapter 7
Edible vegetables and certain roots and tubers
Notes:
1. This Chapter does not cover forage products of Tax 12. 14.
2. In Tax 07.09, 07.10, 07.11 and 07.12, the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins,
aubergines, sweet corn, fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram.
3. Tax 07. 12 covers all dried vegetables of the kinds in Tax 07. 01 to 07. 11, other than:
(a) dried leguminous vegetables, shelled (Tax 07.13);
(b) sweet corn in the forms specified in Tax 11.02 to 11.04;
(c) flour, meal, powder, flakes, granules and pellets of potatoes (Tax 11.05);
(d) flour, meal and powder of the dried leguminous vegetables of Tax 07. 13(Tax 11.06).
4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (Tax 09.04).
(%) Rate (%)
07.01 Potatoes, fresh or chilled:
561 0701.1000 -Seeds 13 0 AS, CL, 0 Favored Nation 70
NZ, PE, CR, AU, LD
HK, MO, GE
3.9 CH
5.2 KR
5.9 PK
562 0701.9000 -Others 13 0 AS, CL, 0 KH, Favored Nation 70
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.9 CH
4.5 PK
5.2 KR
9 AP
07.02 Tomatoes, fresh or chilled:
563 0702.0000 Tomatoes, fresh or chilled 13 0 AS, CL, 0 Favored Nation 70

NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
07.03 Onions, shallots, garlic, leeks
and other alliaceous vegetables,
fresh or chilled:
-Onions and shallots:
564 0703.1010 ---Onions 13 0 AS, CL, 0 KH, 70
MO, GE
3.9 CH
4.5 PK
5.2 KR
6.5 AP
86
(%) Rate (%)
565 0703.1020 ---Shallots 13 0 AS, CL, 0 KH, 70
MO, GE
3.9 CH
4.5 PK
5.2 KR
6.5 AP
-Garlic:
566 0703.2010 ---Garlic bulbs 13 0 AS, PK, CL, 0 Favored Nation 70
NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
6.5 AP
567 0703.2020 ---Garlic stems, garlic seedlings 13 0 AS, PK, CL, 0 Favored Nation 70
NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
6.5 AP
568 0703.2090 ---Other 13 0 AS, PK, CL, 0 Favored Nation 70
NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
6.5 AP
-Leeks and other alliaceous
vegetables:
569 0703.9010 ---Leeks 13 0 AS, CL, 0 KH, Favored Nation 70
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
570 0703.9020 ---Scallion 13 0 AS, CL, 0 KH, Favored Nation 70
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
571 0703.9090 ---Others 13 0 AS, CL, 0 KH, Favored Nation 70
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
07.04 Cabbages, cauliflowers,
kohlrabi, kale and similar
edible brassicas, fresh or
chilled:
87
(%) Rate (%)
572 0704.1000 -Cauliflowers and headed 10 0 AS, CL, 0 Favored Nation 70
broccoli NZ, PE, CR, LD
CH, AU, HK,
MO, GE
4 KR
4.5 PK
573 0704.2000 -Brussels sprouts 13 0 AS, CL, 0 Favored Nation 70
NZ, PE, CR, 1LD1
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
-Others:
574 0704.9010 ---Cabbage 13 0 AS, CL, 0 LA, Favored 70
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
575 0704.9020 ---Broccolis 13 0 AS, CL, 0 LA, Favored 70
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
576 0704.9090 ---Other 13 0 AS, CL, 0 LA, Favored 70
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
07.05 Lettuce and chicory, fresh or
chilled:
-Lettuce:
577 0705.1100 --Cabbage lettuce (head lettuce) 10 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
4 GE
KR
578 0705.1900 --Other 10 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
4 GE
KR
-Chicory:
579 0705.2100 --Witloof chicory 13 0 AS, PK, CL, 0 Favored Nation 70
1LD1
NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
88
(%) Rate (%)
NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
07.06 Carrots, turnips, salad
beetroot, salsify, celeriac,
radishes and similar edible
roots, fresh or chilled:
581 0706.1000 -Carrots and turnips 13 0 AS, CL, 0 Favored Nation 70
NZ, PE, CR, AU, 1LD1
HK, MO, GE
3.9 CH
5.2 KR
5.9 PK
582 0706.9000 -Other 13 0 AS, CL, 0 Favored Nation 70
NZ, PE, CR, 1LD1
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
07.07 Cucumbers and gherkins, fresh
or chilled:
583 0707.0000 Cucumbers and gherkins, fresh or 13 0 AS, CL, 0 KH, Favored Nation 70
chilled NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.9 CH
4.5 PK
5.2 KR
6.5 AP
07.08 Leguminous vegetables, shelled
or unshelled, fresh or chilled:
584 0708.1000 -Peas 13 0 AS, PK, CL, 0 KH, Favored Nation 70
NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
6.5 AP
585 0708.2000 -Beans 13 0 AS, PK, CL, 0 KH, LA, Favored 70
NZ, PE, Nation LD
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
6.5 AP
586 0708.9000 -Other leguminous vegetables 13 0 AS, PK, CL, 0 KH, Favored Nation 70
NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
89
6.5 AP
(%) Rate (%)
07.09 Other vegetables, fresh or chilled:
587 0709.2000 -Asparagus 13 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 70
CR, IS, AU, HK, MO,
GE
3.9 CH
5.2 KR
6.5 AP
588 0709.3000 -Aubergine 13 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 70
CR, IS, AU, HK, MO,
GE
3.9 CH
5.2 KR
6.5 AP
589 0709.4000 -Celery, other than celeriac 10 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, AU, HK, MO,
GE
4 KR
-Mushrooms and truffles:
590 0709.5100 --Mushrooms of the genus 13 0 AS, PK, CL, NZ, PE, 0 KH, Favored Nation 90
Agaricus CR, IS, AU, HK, MO, LD
GE
3.9 CH
5.2 KR
--Others:
591 0709.5910 ---Sungmo 13 0 AS, PK, CL, NZ, PE, 0 KH, Favored 90
CR, IS, AU, HK, MO, Nation LD
GE
3.9 CH
5.2 KR
592 0709.5920 ---Shiitake 13 0 AS, PK, CL, NZ, PE, 0 KH, Favored 90
GE
3.9 CH
5.2 KR
593 0709.5930 ---Flammulina velutipes 13 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored 90
IS, AU, HK, MO, TW, GE Nation LD
3.9 CH
5.2 KR
594 0709.5940 ---Paddy straw mushroom 13 0 AS, PK, CL, NZ, PE, 0 KH, Favored 90
GE
3.9 CH
5.2 KR
90
Rate(%) Rate(%)
595 0709.5950 ---Tricholomagambosum 13 0 AS, PK, CL, NZ, PE, 0 KH, Favored 90
GE
3.9 CH
5.2 KR
596 0709.5960 ---Truffle 13 0 AS, PK, CL, NZ, PE, 0 Favored Nation1LD1 90
CR, IS, AU, HK, MO,
GE
3.9 CH
5.2 KR
597 0709.5990 ---Others 13 0 AS, PK, CL, NZ, PE, 0 KH, Favored 90
GE
3.9 CH
5.2 KR
598 0709.6000 -Fruits of the genus Capsicum or 13 0 AS, PK, CL, NZ, PE, 0 KH, Favored 70
of the genus Pimenla CR, IS, AU, HK, MO, Nation LD
GE
3.9 CH
5.2 KR
6.5 AP
599 0709.7000 -Spinach 13 0 AS, PK, CL, NZ, PE, 0 Favored Nation1LD1 70
CR, IS, AU, HK, MO,
GE
3.9 CH
5.2 KR
-Others：
600 0709.9100 --Globe artichokes 13 0 AS, PK, CL, NZ, PE, 0 KH, Favored 70
CR, IS, AU, HK, MO, Nation
GE
3.9 CH
5.2 KR
601 0709.9200 --Olives 13 0 AS, PK, CL, NZ, PE, 0 KH, Favored 70
GE
3.9 CH
5.2 KR
602 0709.9300 --Pumpkin squash and gourd 13 0 AS, PK, CL, NZ, PE, 0 KH, Favored 70
(cucurbita spp.) CR, IS, AU, HK, MO, Nation LD
GE
3.9 CH
5.2 KR
--Others：
91
(%) Rate (%)
603 0709.9910 ---Bamboo shoots 13 0 AS, PK, CL, 0 KH, 70
NZ, PE, LA, Favored
HK, MO, GE
3.9 CH
5.2 KR
604 0709.9990 ---Others 13 0 AS, PK, CL, 0 KH, Favored Nation 70
NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
07.10 Vegetables, frozen (uncooked or
cooked by steaming or boiling in
water):
605 0710.1000 -Potatoes 13 0 AS, CL, 0 Favored Nation 70
HK, MO, GE
3.9 CH
5.2 KR
5.9 PK
-Leguminous vegetables, shelled or
unshelled:
606 0710.2100 --Peas 13 0 AS, CL, 0 Favored Nation 70
NZ, PE, CR, 1LD1
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
--Beans:
607 0710.2210 ---Small red (Adzuki) beans 13 0 AS, CL, 0 KH, Favored Nation 70
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
609 0710.2900 --Others 13 0 AS, CL, 0 KH, Favored Nation 70
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
92
(%) Rate (%)
610 0710.3000 -Spinach 13 0 AS, CL, 0 Favored Nation 70
NZ, PE, CR, 1LD1
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
611 0710.4000 -Sweet corn 10 0 AS, CL, 0 Favored Nation 70
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
-Other vegetables:
612 0710.8010 ---Matsutake 13 0 AS, CL, 0 KH, Favored Nation 70
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
613 0710.8020 ---Garlic stems and garlic seedlings 13 0 AS, CL, 0 KH, Favored Nation 70
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
614 0710.8030 ---Garlic bulbs 13 0 AS, CL, 0 KH, Favored Nation 70
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
615 0710.8040 ---Boletus 13 0 AS, CL, 0 KH, Favored Nation 70
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
617 0710.9000 -Mixtures of vegetables 10 0 AS, CL, 0 KH, Favored Nation 70
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
93
(%) Rate (%)
07.11 Vegetables provisionally
preserved (for example, by
sulphur dioxide gas, in brine, in
sulphur water or in other
preservative solutions), but
unsuitable in that state for
immediate consumption:
618 0711.2000 -Olives 13 0 AS, PK, CL, 0 Favored Nation 1LD1 70
NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
619 0711.4000 -Cucumbers and gherkins 13 0 AS, PK, CL, 0 Favored Nation 1LD1 70
NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
-Mushrooms and truffles:
--Mushrooms of the genus agaricus:
---In brine:
620 0711.5112 ----White mushroom 13 0 AS, PK, CL, 0 Favored Nation 1LD1 90
NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
621 0711.5119 ----Others 13 0 AS, PK, CL, 0 Favored Nation 1LD1 90
NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
622 0711.5190 ---Others 13 0 AS, PK, CL, 0 Favored Nation 1LD1 90
NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
--Others:
---In brine:
623 0711.5911 ----Sungmo 13 0 AS, PK, CL, 0 Favored Nation 1LD1 90
NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
94
(%) Rate (%)
NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
-Other vegetables; mixtures of
vegetables:
---In brine:
626 0711.9031 ----Bamboo shoots 13 0 AS, PK, CL, 0 Favored Nation 1LD1 70
NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
6.5 AP
627 0711.9034 ----Garlic 13 0 AS, PK, CL, 0 Favored Nation 1LD1 70
NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
6.5 AP
NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
6.5 AP
NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
6.5 AP
07.12 Dried vegetables, whole, cut,
sliced, broken or in powder, but
not further prepared:
630 0712.2000 -Onions 13 0 AS, CL, 0 Favored Nation LD 80
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
--Mushrooms, agaric, jelly fungi
and truffles:
631 0712.3100 --Mushrooms of the genus agaricus 13 0 AS, CL, 0 Favored Nation LD 80
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.9 CH
4.5 PK
5.2 KR
9 AP
95
(%) Rate (%)
632 0712.3200 --Agaric (Auricularia spp.) 13 0 AS, CL, 0 Favored Nation 1LD1 100
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
633 0712.3300 --Jelly fungi 13 0 AS, CL, 0 Favored Nation 1LD1 90
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
--Others:
634 0712.3910 ---Shiitake 13 0 AS, CL, 0 Favored Nation 1LD1 100
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.9 CH
4.5 PK
5.2 KR
9 AP
635 0712.3920 ---Flammulina velutipes 13 0 AS, CL, 0 Favored Nation 1LD1 100
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.9 CH
4.5 PK
5.2 KR
9 AP
636 0712.3950 ---Boletus 13 0 AS, CL, 0 Favored Nation 1LD1 100
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.9 CH
4.5 PK
5.2 KR
9 AP
---Others:
637 0712.3991 ----Toadstool 13 0 AS, CL, 0 Favored Nation 1LD1 100
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
9 AP, PK
638 0712.3999 ----Others 13 0 AS, CL, 0 Favored Nation 1LD1 100
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
9 AP, PK
-Other vegetables; mixtures of
vegetables:
96
Rate(%) Rate(%)
639 0712.9010 ---Bamboo shoots 13 0 AS, CL, 0 Favored Nation LD 80
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
640 0712.9020 ---Osmund 13 0 AS, CL, 0 Favored Nation 1LD1 80
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
641 0712.9030 ---Day lily flowers 13 0 AS, CL, 0 Favored Nation 1LD1 80
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
642 0712.9040 ---Wild brake 13 0 AS, CL, 0 Favored Nation 1LD1 80
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
643 0712.9050 ---Garlic 13 0 AS, CL, 0 Favored Nation 1LD1 80
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
---Others：
644 0712.9091 ----Cochlearia 13 0 AS, CL, 0 Favored Nation LD 80
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
07.13 Dried leguminous vegetables,
shelled, whether skinned or
split or not：
-Peas：
646 0713.1010 ---Seed 0 0 Favored Nation LD 0
97
Rate (%)
647 0713.1090 ---Others 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
-Chickpeas (garbanzos ):
648 0713.2010 ---Seed 0 0 Favored Nation 0
LD
649 0713.2090 ---Other 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
IS, KR, AU, HK, MO, LD
4 GE
PK
-Vigna and Phaseolus:

--Hepper or Vigna radiata:
LD
651 0713.3190 ---Other 3 0 AS, PK, CL, NZ, PE, CR, 0 KH, 11
MO, GE Nation LD
1.5 AP
--Small red beans (Adzuki):

LD
653 0713.3290 ---Others(Adzuki) 3 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored Nation 14
MO, GE
--Kidney beans, including white

pea-beans (Phaseolus vulgaris):
LD
655 0713.3390 ---Others 7.5 0 AS, CL, NZ, PE, CR, CH, 0 KH, Favored Nation 20
4 GE
PK
656 0713.3400 --Bambara beans 7 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored Nation 20
MO, GE
3.5 AP
657 0713.3500 --Cow peas(Vigna unguiculate) 7 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored Nation 20
MO, GE
3.5 AP
658 0713.3900 --Others 7 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored Nation 20
MO, GE
3.5 AP
-Lentils:
98
Rate (%)
660 0713.4090 ---Others 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
IS, KR, AU, HK, MO,
GE
4 PK
-Broad beans and horse beans:
LD
662 0713.5090 ---Others 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
4 GE
PK
-Pigeon peas(Cajanus):
LD
4 GE
PK
-Others:
LD
5 GE
PK
07.14 Manioc, arrowroot, salep,

Jerusalem artichokes, sweet
potatoes and similar roots and
tubers with high starch or
inulin content, fresh, chilled,
frozen or dried, whether or not
sliced or in the form of pellets;
sago pith:
-Manioc (cassava):
667 0714.1010 ---Fresh 10 0 AS, CL, NZ, PE, CR, CH, 0 KH, 30
IS, KR, AU, HK, MO, LA, Favored
4.5 GE Nation LD
PK
668 0714.1020 ---Dried 5 0 AS, PK, CL, NZ, PE, CR, 0 KH, 30
CH, IS, KR, AU, HK, LA, Favored
MO, GE Nation LD
669 0714.1030 ---Chilled or frozen 10 0 AS, CL, NZ, PE, CR, 0 KH, 80
CH, IS, AU, HK, MO, LA, Favored
GE Nation LD
4 KR
4.5 PK
-Sweet potatoes:
---Fresh:
99
Rate (%)
671 0714.2019 ----Others 13 0 AS, CL, NZ, PE, CR, IS, 0 KH, 50
3.9 CH Nation LD
4.5 PK
5.2 KR
6.5 AP
672 0714.2020 ---Dried 13 0 AS, CL, NZ, PE, CR, IS, 0 KH, 50
3.9 CH Nation LD
4.5 PK
5.2 KR
6.5 AP
673 0714.2030 ---Chilled or frozen 13 0 AS, CL, NZ, PE, CR, IS, 0 KH, 80
3.9 CH Nation LD
4.5 PK
5.2 KR
6.5 AP
674 0714.3000 -Yams(dioscoreae spp.) 13 0 AS, CL, NZ, PE, CR, IS, 0 KH, 50
3.9 CH Nation LD
4.5 PK
5.2 KR
6.5 AP
675 0714.4000 -Taros (colocasia spp.) 13 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 50
AU, HK, MO, GE 1LD1
3.9 CH
4.5 PK
5.2 KR
6.5 AP
676 0714.5000 -Yautia (Xanthosoma spp.) 13 0 AS, CL, NZ, PE, CR, IS, 0 KH, LA, Favored 50
AU, HK, MO, GE Nation LD
3.9 CH
4.5 PK
5.2 KR
6.5 AP
-Others:
100
Rate (%)
677 0714.9010 ---Water chestnut 13 0 AS, CL, 0 KH, 50
Nation LD
IS, AU, HK,
MO, GE
3.9 CH
4.5 PK
5.2 KR
6.5 AP
---Lotus rootstock:
678 0714.9021 ----Seed 0 0 Favored Nation 0
LD
679 0714.9029 ----Others 13 0 AS, CL, 0 KH, 50
Nation LD
IS, AU, HK,
MO, GE
3.9 CH
4.5 PK
5.2 KR
6.5 AP
680 0714.9090 ---Others 13 0 AS, CL, 0 KH, 50
MO, GE
3.9 CH
4.5 PK
5.2 KR
6.5 AP
101
Chapter 8
Edible fruit and nuts; peel of citrus fruit or melons
Notes:
1. This Chapter does not cover inedible nuts or fruits.
2. Chilled fruits and nuts are to be classified as the corresponding fresh fruits and nuts.
3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:
(a) For additional preservation or stabilization (for example, by moderate heat treatment, sulfuration, the addition of sorbic acid or potassium
sorbate).
(b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup), provided that
they retain the character of dried fruit or dried nuts.
(%) Rate (%)
08.01 Coconuts, Brazil nuts and
cashew- nuts, fresh or dried,
whether or not shelled or
peeled:
-Coconuts:
681 0801.1100 --Desiccated 12∆7 0 AS, CL, 0 KH, Favored Nation LD 80
NZ, PE, IS,
KR, AU, HK,
MO, GE
3.6 CH
4 CR
4.5 PK
6 AP
682 0801.1200 --In inner shell (endocarp) 12 0 AS, CL, 0 KH, Favored Nation 80
NZ, PE, IS, LD
KR, AU, HK,
MO, GE
3.6 CH
4 CR
4.5 PK
6 AP
--Others:
684 0801.1990 ---Others 12 0 AS, CL, 0 KH, Favored Nation LD 80
NZ, PE, IS,
KR, AU, HK,
MO, GE
3.6 CH
4 CR
4.5 PK
6 AP
-Brazil nuts:
685 0801.2100 --In shell 10∆7 0 AS, CL, NZ, PE, 0 Favored Nation LD 80
CH, IS, KR, AU,
HK, MO, GE
3.3 CR
4.5 PK
102
Rate(%) Rate(%)
686 0801.2200 --Shelled 10∆7 0 AS, CL, NZ, PE, CH, IS, 0 Favored Nation LD 80
KR, AU, HK, MO, GE
3.3 CR
4.5 PK
-Cashew nuts：
687 0801.3100 --In shell 20∆7 0 AS, CL, 0 KH, Favored Nation 70
LD
NZ, PE, IS,
AU, HK, MO,
GE
6 CH
6.7 CR
8 KR
688 0801.3200 --Shelled 10∆7 0 AS, CL, 0 KH, MM, 70
NZ, PE, CH, Favored Nation LD
IS, AU, HK,
MO, GE
3.3 CR
4 KR
4.5 PK
08.02 Other nuts, fresh or dried,
whether or not shelled or
peeled：
-semen amygdalae：
689 0802.1100 --In shell 24∆10 0 AS, CL, 0 Favored Nation 1LD1 70
NZ, PE, IS,
AU, HK, MO,
GE
7.2 CH
8 CR
9.6 KR
690 0802.1200 --Shelled 10 0 AS, CL, 0 Favored Nation LD 70
NZ, PE, CH,
IS, AU, HK,
MO, GE
3.3 CR
4 KR
4.5 PK
-Hazelnuts or filberts：
691 0802.2100 --In shell 25 0 AS, CL, 0 Favored Nation 1LD1 70
NZ, PE, IS,
AU, HK, MO,
GE
7.5 CH
8.3 CR
17.5 KR
692 0802.2200 --Shelled 10 0 AS, CL, 0 Favored Nation LD 70
NZ, PE, CH,
IS, AU, HK,
MO, GE
3.3 CR
4 KR
4.5 PK
-Walnuts：
103
Rate (%)
693 0802.3100 --In shell 25 0 AS, CL, 0 Favored Nation 70
NZ, PE, IS, 1LD1
AU, HK, MO,
GE
7.5 CH
8.3 CR
17.5 KR
694 0802.3200 --Shelled 20 0 AS, CL, 0 Favored Nation 70
NZ, PE, IS, 1LD1
AU, HK, MO,
GE
6 CH
6.7 CR
12 KR
-Chestnuts:
--In shell:
695 0802.4110 ---Chinese chestnuts 25 0 AS, CL, 0 Favored Nation 70
NZ, PE, IS, 1LD1
AU, HK, MO,
GE
7.5 CH
8.3 CR
696 0802.4190 ---Others 25∆20 0 AS, CL, 0 Favored Nation 70
NZ, PE, IS, 1LD1
AU, HK, MO, GE
7.5 CH
8.3 CR
17.5 KR
--Shelled:
697 0802.4210 ---Chinese chestnuts 25 0 AS, CL, 0 Favored Nation 70
NZ, PE, IS, 1LD1
AU, HK, MO,
GE
7.5 CH
8.3 CR
17.5 KR
698 0802.4290 ---Other 25∆20 0 AS, CL, 0 Favored Nation 70
NZ, PE, IS, 1LD1
AU, HK, MO,
GE
7.5 CH
8.3 CR
17.5 KR
-Pistachios:
699 0802.5100 --In shell 10∆5 0 AS, CL, 0 Favored Nation 70
NZ, PE, CH, 1LD1
IS, AU, HK,
MO, GE
3.3 CR
4 KR
4.5 PK
104
(%) Rate (%)
700 0802.5200 --Shelled 10∆5 0 AS, CL, 0 Favored Nation 1LD1 70
NZ, PE, CH,
IS, AU, HK,
MO, GE
3.3 CR
4 KR
4.5 PK
-Macadamia nuts:
--In shell:
702 0802.6190 ---Other 24∆12 0 AS, CL, 0 Favored Nation 1LD1 70
NZ, PE, IS,
AU, HK, MO,
GE
7.2 CH
8 CR
9.6 KR
703 0802.6200 --Shelled 24∆12 0 AS, CL, 0 Favored Nation 1LD1 70
NZ, PE, IS,
AU, HK, MO,
GE
7.2 CH
8 CR
9.6 KR
704 0802.7000 -Cola nut(Cola spp.) 24 0 AS, CL, 0 Favored Nation 1LD1 70
NZ, PE, IS,
AU, HK, MO,
GE
7.2 CH
8 CR
16.8 KR
705 0802.8000 -Areca nut 10 0 AS, CL, 0 Favored Nation LD 30
NZ, PE, CH,
IS, AU, HK,
MO, GE
3.3 CR
4 KR
4.5 PK
5 AP
-Others:
706 0802.9020 ---Gingko nuts 25∆20 0 AS, CL, 0 Favored Nation 1LD1 70
NZ, PE, IS,
AU, HK, MO,
GE
7.5 CH
8.3 CR
17.5 KR
707 0802.9030 ---Pine-nuts, shelled 25 0 AS, PK, CL, 0 Favored Nation 1LD1 70
NZ, PE,
IS, AU, HK,
MO, GE
7.5 CH
8.3 CR
17.5 KR
105
(%) Rate (%)
NZ, PE,
IS, AU, HK,
MO, GE
7.2 CH
8 CR
16.8 KR
ex08029090 Pecans ∆7
08.03 Bananas, including plantains,
fresh or dried:
709 0803.1000 -Plantains 10 0 AS, CL, 0 KH, 40
NZ, PE, CH, LA, Favored Nation LD
IS, AU, HK,
MO, TW, GE
3.3 CR
4 KR
4.5 PK
6.9 AP
710 0803.9000 -Others 10 0 AS, CL, 0 KH, 40
NZ, PE, CH, LA, Favored Nation LD
IS, AU, HK,
MO, TW, GE
3.3 CR
4 KR
4.5 PK
6.9 AP
08.04 Dates, figs, pineapples,
avocados, guavas, mangoes and
mangos-teens, fresh or dried:
711 0804.1000 -Dates 15 0 AS, PK, CL, 0 Favored Nation 1LD1 40
NZ, PE,
IS, AU, HK,
MO, GE
4.5 CH
5 CR
6 KR
712 0804.2000 -Figs 30 0 AS, PK, CL, 0 Favored Nation 1LD1 70
NZ, PE,
IS, AU, HK,
MO, GE
10 CR
15.6 CH
21 KR
713 0804.3000 -Pineapples 12 0 AS, PK, CL, 0 KH, Favored Nation 80
NZ, PE, LD
IS, AU, HK,
MO, GE
3.6 CH
4 CR
4.8 KR
7.9 AP
106
(%) Rate (%)
714 0804.4000 -Avocados 25∆7 0 AS, PK, CL, 0 KH, Favored Nation 80
NZ, PE, LD
IS, AU, HK,
MO, GE
7.5 CH
8.3 CR
12.5 AP
17.5 KR
-Guavas, mangoes and
mangos-teens:
715 0804.5010 ---Guavas 15 0 AS, PK, CL, 0 Favored Nation 80
NZ, PE, 1LD1
IS, AU, HK,
MO, GE
4.5 CH
5 CR
6 KR
7.5 AP
716 0804.5020 ---Mangoes 15 0 AS, PK, CL, 0 Favored Nation 80
NZ, PE, LD
IS, AU, HK,
MO, GE
4.5 CH
5 CR
6 KR
10.7 AP
717 0804.5030 ---Mangosteens 15 0 AS, PK, CL, 0 Favored Nation 80
NZ, PE, 1LD1
IS, AU, HK,
MO, GE
4.5 CH
5 CR
6 KR
7.5 AP
08.05 Citrus fruit, fresh or dried:
718 0805.1000 -Oranges 11 0 AS, PK, CL, 0 Favored Nation 100
NZ, PE, LD
IS, HK, MO,
TW, GE
3.3 CH
3.7 CR, AU
4.4 KR
-Mandarins (including tangerines
and satsumas); clementines,
wilkings and similar citrus
hybrids:
--Mandarins (including
tangerines and satsumas):
719 0805.2110 ---Tankan 12 0 AS, PK, CL, 0 Favored Nation 100
NZ, PE, 1LD1
IS, HK, MO,
GE
3.6 CH
4 CR, AU
4.8 KR
107
(%) Rate (%)
720 0805.2190 ---Others 12 0 AS, PK, CL, 0 Favored Nation 100
NZ, PE, 1LD1
IS, HK, MO,
GE
3.6 CH
4 CR, AU
4.8 KR
721 0805.2200 --Clementines 12 0 AS, PK, CL, 0 Favored Nation 100
NZ, PE, 1LD1
IS, HK, MO,
GE
3.6 CH
4 CR, AU
4.8 KR
NZ, PE, 1LD1
IS, HK, MO,
GE
3.6 CH
4 CR, AU
4.8 KR
723 0805.4000 -Grapefruit, including pomelos 12 0 AS, PK, CL, 0 Favored Nation 100
NZ, PE, LD
IS, HK, MO,
GE
3.6 CH
4 CR, AU
4.8 KR
724 0805.5000 -Lemons and limes 11 0 AS, PK, CL, 0 Favored Nation 100
NZ, PE, LD
IS, HK, MO,
TW, GE
3.3 CH
3.7 CR, AU
4.4 KR
5.5 AP
725 0805.9000 -Others 30 0 AS, PK, CL, 0 Favored Nation 100
NZ, PE, 1LD1
IS, HK, MO,
GE
10 CR, AU
15 AP
15.6 CH
21 KR
08.06 Grapes, fresh or dried:
726 0806.1000 -Fresh 13 0 AS, CL, 0 Favored Nation 80
NZ, PE, CR, 1LD1
IS, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
108
Rate(%) Rate(%)
727 0806.2000 -Dried 10 0 AS, CL, 0 Favored Nation1LD1 80
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
08.07 Melons (including watermelons )
and papaws (papayas) , fresh:
-Melons (including
watermelons )：
728 0807.1100 --Watermelons 25 0 AS, CL, 0 Favored Nation2LD2 70
NZ, PE, CR,
IS, AU, HK,
MO, GE
7.5 CH
11.3 PK
12.5 AP
17.5 KR
--Others：
729 0807.1910 ---Hami melons 12 0 AS, CL, 0 Favored Nation LD 70
NZ, PE, CR,
IS, AU, HK,
MO, TW, GE
3.6 CH
4.5 PK
4.8 KR
6 AP
730 0807.1920 ---Cantaloupe and Galia melons 12 0 AS, CL, 0 Favored Nation LD 70
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
6 AP
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
6 AP
732 0807.2000 -Papaws (papayas ) 25 0 AS, CL, 0 KH, Favored Nation 70
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
7.5 CH
10 KR
22.5 PK
08.08 Apples, pears and quinces,
fresh：
733 0808.1000 -Apples 10 0 AS, CL, 0 Favored Nation LD 100
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK 109
Rate(%) Rate(%)
-Pears：
734 0808.3010 ---Ya pears and snowy pear, 12 0 AS, CL, 0 Favored Nation 1LD1 100
white
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
10 AP
735 0808.3020 ---Fragrant pear 12 0 AS, CL, 0 Favored Nation 1LD1 100
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
10 AP
736 0808.3090 ---Others 10 0 AS, CL, 0 Favored Nation 1LD1 100
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
737 0808.4000 -Quinces 16 0 AS, CL, 0 Favored Nation 1LD1 100
NZ, PE, CR,
IS, AU, HK,
MO, GE
4.8 CH
9.6 KR
、
10.2 PK
08.09 Apricots, cherries, peaches
(including nectarines) , plums
and sloes, fresh：
738 0809.1000 -Apricots 25 0 AS, CL, 0 Favored Nation 1LD1 70
NZ, PE, CR,
IS, AU, HK,
MO, GE
7.5 CH
17.5 KR
25 PK
-Cherries：
739 0809.2100 --Sour cherries(Prunus cerasus) 10 0 AS, CL, 0 Favored Nation LD 70
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
740 0809.2900 --Others 10 0 AS, PK, CL, NZ, 0 Favored Nation LD 70
PE, CR, CH, IS,
AU, HK, MO, GE
KR
4
110
(%) Rate (%)
741 0809.3000 -Peaches, including nectarines 10 0 AS, CL, 0 Favored Nation LD 70
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
742 0809.4000 -Plums and sloes 10 0 AS, CL, 0 Favored Nation 1LD1 70
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
08.10 Other fruit, fresh:
743 0810.1000 -Strawberries 14 0 AS, CL, 0 Favored Nation LD 80
NZ, PE, CR,
IS, AU, HK,
MO, GE
4.2 CH
5.6 KR
12.6 PK
744 0810.2000 -Raspberries, blackberries, 25 0 AS, CL, 0 Favored Nation 1LD1 80
mulberries and loganberries NZ, PE, CR,
IS, AU, HK,
MO, GE
7.5 CH
17.5 KR
25 PK
745 0810.3000 -Black, white or red currant and 25 0 AS, CL, 0 Favored Nation 1LD1 80
gooseberries NZ, PE, CR,
IS, AU, HK,
MO, GE
7.5 CH
17.5 KR
25 PK
746 0810.4000 -Cranberries, bilberries and other 30 0 AS, CL, 0 Favored Nation 2LD2 80
fruits of the genus Vaccinium NZ, PE, CR,
IS, AU, HK,
MO, GE
15.6 CH
21 KR
30 PK
ex08104000 Cranberries, fresh ∆15
747 0810.5000 -Kiwifruit 20 0 AS, CL, 0 Favored Nation 1LD1 80
NZ, PE, CR,
IS, AU, HK,
MO, GE
6 CH
12 KR
16 PK
16.4 AP
111
(%) Rate (%)
748 0810.6000 -Durian 20 0 AS, CL, 0 KH, Favored Nation LD 80
NZ, PE, CR,
IS, AU, HK,
MO, GE
6 CH
8 KR
18 PK
749 0810.7000 -Persimmons 20 0 AS, CL, 0 Favored Nation 1LD1 80
NZ, PE, CR,
IS, AU, HK,
MO, GE
6 CH
12 KR
12.8 PK
16.4 AP
-Others:
750 0810.9010 ---Lychee 30 0 AS, CL, 0 Favored Nation 1LD1 80
NZ, PE, CR,
IS, AU, HK,
MO, GE
15.6 CH
18 PK
20.1 AP
21 KR
751 0810.9030 ---Longan 12 0 AS, CL, 0 KH, Favored Nation LD 80
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.6 CH
4.8 KR
5.4 PK
752 0810.9040 ---Rambutan 20 0 AS, CL, 0 Favored Nation 1LD1 80
NZ, PE, CR,
IS, AU, HK,
MO, GE
6 CH
8 KR
18 PK
753 0810.9050 ---Sugar apple 20 0 AS, CL, 0 Favored Nation 1LD1 80
NZ, PE, CR,
IS, AU, HK,
MO, GE
6 CH
8 KR
18 PK
754 0810.9060 ---Carambola 20 0 AS, CL, 0 Favored Nation 1LD1 80
NZ, PE, CR,
IS, AU, HK,
MO, GE
6 CH
12 KR
18 PK
112
Rate(%) Rate(%)
755 0810.9070 ---Wax apple 20 0 AS, CL, NZ, PE, 0 Favored Nation 1LD1 80
CR, IS, AU, HK,
MO, GE
6 CH
8 KR
14.4 PK
16.4 AP
756 0810.9080 ---Dragon fruit 20 0 AS, CL, NZ, PE, 0 Favored Nation 1LD1 80
CR, IS, AU, HK,
MO, TW, GE
6 CH
8 KR
12.8 PK
16.4 AP
757 0810.9090 ---Other 20 0 AS, PK, CL, NZ, 0 Favored Nation 1LD1 80
PE, CR, IS, AU,
HK, MO, GE
6 CH
12 KR
16.4 AP
、
08.11 Fruit and nuts, uncooked or
cooked by steaming or boiling
in water, frozen, whether or
not containing added sugar or
other sweetening matter:
758 0811.1000 -Strawberries 30 0 AS, PK, CL, NZ, 0 Favored Nation 1LD1 80
PE, CR, IS, AU,
HK, MO, GE
21 KR
、
759 0811.2000 -Raspberries, blackberries, 30 0 AS, CL, NZ, PE, 0 Favored Nation 1LD1 80
mulberries, loganberries, black, CR, IS, AU, HK,
white or red currants and MO, GE
gooseberries
21 KR
-Others：
760 0811.9010 ---Chestnuts, in shell 30 0 AS, CL, NZ, PE, 0 Favored Nation 1LD1 80
CR, IS, AU, HK,
MO, GE
21 KR
761 0811.9090 ---Others 30 0 AS, CL, NZ, PE, 0 Favored Nation 2LD2 80
CR, IS, AU, HK,
MO, GE
21 KR
ex08119090 Avocados, frozen ∆7

08.12 Fruit and nuts, provisionally
preserved (for example, by
sulphur dioxide gas, in brine,
in sulphur water or in other
preservative solutions), but
unsuitable in that state for
immediate consumption：
762 0812.1000 -Cherries 30 0 AS, CL, NZ, PE, 0 Favored Nation 2LD2 80
CR, IS, AU, HK,
MO, GE
21 KR
113
(%) Rate
(%)
763 0812.9000 -Others 25 0 AS, CL, NZ, PE, CR, 0 Favored Nation 1LD1 80
IS, AU, HK, MO,
GE
7.5 CH
17.5 KR
08.13 Fruit, dried, other than that of

Tax 08.01 to 08.06; mixtures of
nuts or dried fruits of this
Chapter:
764 0813.1000 -Apricots 25 0 AS, CL, NZ, PE, CR, 0 Favored Nation 1LD1 70
IS, AU, HK, MO,
GE
7.5 CH
17.5 KR
765 0813.2000 -Prunes 25 0 AS, CL, NZ, PE, CR, 0 Favored Nation 1LD1 70
IS, AU, HK, MO,
GE
7.5 CH
17.5 KR
766 0813.3000 -Apples 25 0 AS, CL, NZ, PE, CR, 0 Favored Nation 1LD1 70
IS, AU, HK, MO,
GE
7.5 CH
17.5 KR
-Others:
767 0813.4010 ---Longans and longan pulps 20 0 AS, PK, CL, NZ, 0 KH, Favored Nation LD 70
PE, CR, IS, AU,
HK, MO, GE
6 CH
8 KR
768 0813.4020 ---Persimmons 25 0 AS, PK, CL, NZ, 0 KH, Favored Nation LD 70
PE, CR, IS, AU,
HK, MO, GE
7.5 CH
17.5 KR
769 0813.4030 ---Red jujubes 25 0 AS, CL, NZ, PE, CR, 0 KH, Favored Nation LD 70
IS, AU, HK, MO,
GE
7.5 CH
17.5 KR
770 0813.4040 ---Preserved litchi 25 0 AS, CL, NZ, PE, CR, 0 KH, Favored Nation LD 70
IS, AU, HK, MO,
GE
7.5 CH
10 KR
114
(%) Rate (%)
771 0813.4090 ---Others 25 0 AS, PK, CL, NZ, 0 KH, Favored Nation LD 70
PE, CR, IS, AU,
HK, MO, GE
7.5 CH
17.5 KR
ex08134090 Dried cranberry ∆15

772 0813.5000 -Mixtures of nuts or dried fruits 18 0 AS, CL, NZ, PE, 0 Favored Nation 1LD1 70
of this Chapter CR, IS, AU, HK,
MO, GE
5.4 CH
10.8 KR
14.4 PK
08.14 Peel of citrus fruit or melons

(including watermelons), fresh,
frozen, dried or provisionally
preserved in brine, in sulphur
water or in other preservative
solutions:
773 0814.0000 Peel of citrus fruit or melons 25 0 AS, CL, NZ, PE, 0 Favored Nation 1LD1 70
(including watermelons), fresh, CR, IS, AU, HK,
frozen, dried or provisionally MO, GE
preserved in brine, in sulphur 7.5 CH
water or in other preservative 17.5 KR
solutions
115
Chapter 9
Coffee, tea, mate and spices
Notes:
1. Mixtures of the products of Tax 09.04 to 09.10 are to be classified as follows:
(a) Mixtures of two or more of the products of the same Tax are to be classified in that Tax;
(b) Mixtures of two or more of the products of different Taxes are to be classified in Tax 09.10.
The addition of other substances to the products of Tax 09.04 to 09.10 (or to the mixtures referred to in paragraph (1) or (2) above) shall not
affect their classification provided the resulting mixtures retain the essential character of the goods of those Taxes. Otherwise such mixtures are
not classified in this Chapter; those constituting mixed spices are classified in Tax 21.03.
2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of Tax 12.11.
(%) Rate (%)
09.01 Coffee, whether or not roasted
or decaffeinated; coffee husks
and skins; coffee substitutes
containing coffee in any
proportion:
-Coffee, not roasted:
774 0901.1100 --Not decaffeinated 8 0 CL, NZ, CR, CH, IS, 0 KH, 50
KR, AU, HK, MO LA, Favored
5 AS Nation LD
775 0901.1200 --Decaffeinated 8 0 CL, NZ, CH, IS, KR, 0 KH, 50

AU, HK, MO LA, Favored
5 AS Nation LD
-Coffee, roasted:
776 0901.2100 --Not decaffeinated 15 0 CL, NZ, CR, IS, AU, 0 KH, 80
HK, MO LA, Favored
5 AS Nation LD
6 KR
8.7 CH
777 0901.2200 --Decaffeinated 15 0 AS, CL, NZ, IS, AU, 0 KH, 80

HK, MO LA, Favored
4.5 CH Nation LD
6 KR
12 PK
-Other:
778 0901.9010 ---Coffee husks and skins 10 0 AS, SG, CL, NZ, PE, CR, 0 KH, 30
CH, IS, AU, HK, MO LA, Favored
4 KR Nation LD
4.5 PK
779 0901.9020 ---Coffee substitutes containing 30 0 AS, SG, CL, NZ, IS, AU, 0 KH, 80
coffee HK, MO LA, Favored
21 KR Nation LD
09.02 Tea, whether or not flavored:

-Green tea (not fermented) in
immediate packings of a content
not exceeding 3kg:
116
(%) Rate (%)
780 0902.1010 ---Flavoured 15 0 AS, SG, 0 Favored Nation 1LD1 100
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
7.5 AP, PK
781 0902.1090 ---Others 15 0 AS, SG, 0 Favored Nation LD 100
CL, NZ, PE,
CR, IS, AU,
HK, MO, TW,
GE
4.5 CH
6 KR
7.5 AP, PK
-Other green tea (not fermented):
782 0902.2010 ---Flavoured 15 0 AS, SG, 0 Favored Nation 1LD1 100
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
7.5 AP, PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, TW,
GE
4.5 CH
6 KR
7.5 AP, PK
-Black tea (fermented) and partly
fermented tea, in immediate
packings of a content not
exceeding 3 kg:
784 0902.3010 ---Oolong tea 15 0 AS, SG, 0 Favored Nation 1LD1 100
CL, NZ, PE,
CR, IS, AU,
HK, MO, TW,
GE
4.5 CH
6 KR
7.5 AP, PK
785 0902.3020 ---Pu-er tea 15 0 AS, SG, 0 Favored Nation 1LD1 100
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
7.5 AP, PK
117
Rate(%) Rate(%)
786 0902.3090 ---Other 15 0 AS, SG, 0 Favored Nation LD 100
CL, NZ, PE,
CR, IS, AU,
HK, MO, TW,
GE
4.5 CH
6 KR
： 7.5 AP, PK
-Other black tea (fermented) and
other partly fermented tea
787 0902.4010 ---Oolong tea 15 0 AS, SG, 0 KH, 100
CL, NZ, PE, MM, LA,
CR, IS, AU, Favored Nation LD
HK, MO, TW,
GE
4.5 CH
6 KR
7.5 AP, PK
788 0902.4020 ---Pu-er tea 15 0 AS, SG, 0 KH, 100
CL, NZ, PE, MM, LA,
HK, MO, GE
4.5 CH
6 KR
7.5 AP, PK
789 0902.4090 ---Other 15 0 AS, SG, 0 KH, 100
CL, NZ, PE, MM, LA,
HK, MO, TW,
GE
4.5 CH
6 KR
7.5 AP, PK
09.03 Mate
790 0903.0000 Mate 10 0 AS, SG, 0 Favored Nation LD 100

CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
09.04 Pepper of the genus Piper ;
dried or crushed or ground
fruits of the genus Capsicum or
of the genus Pimenta：
-Pepper：
791 0904.1100 --Neither crushed nor ground 20 0 CL, NZ, 0 Favored Nation 1LD1 70
PE, CR, IS, AU,
HK, MO, GE
5 AS
6 CH
12 KR
118
(%) Rate (%)
792 0904.1200 --Crushed or ground 20 0 CL, NZ, 0 Favored Nation 1LD1 70
PE, CR, IS, AU,
HK, MO, GE
5 AS
6 CH
10 AP, PK
12 KR
-Chili:
793 0904.2100 --Dried, neither crushed nor 20 0 AS, SG, 0 Favored Nation 1LD1 70
ground CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
10 AP, PK
12 KR
794 0904.2200 --Crushed or ground 20 0 AS, SG, 0 Favored Nation 1LD1 70
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
10 AP, PK
12 KR
09.05 Vanilla:
795 0905.1000 -Neither crushed nor ground 15 0 AS, SG, 0 Favored Nation LD 50
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
796 0905.2000 -Crushed or ground 15 0 AS, SG, 0 Favored Nation LD 50
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
09.06 Cinnamon and cinnamon-tree
flowers:
-Neither crushed nor ground:
797 0906.1100 --Cinnamon 5 0 AS, PK, CL, NZ, 0 Favored Nation LD 50
PE, CR, CH, IS,
KR, AU, HK,
MO, GE
798 0906.1900 --Others 5 0 AS, PK, CL, NZ, 0 Favored Nation LD 50

PE, CR, CH, IS,
KR, AU, HK,
MO, GE
799 0906.2000 -Crushed or ground 15 0 AS, SG, 0 Favored Nation 1LD1 50

CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
119
(%) Rate (%)
09.07 Cloves (whole fruit, cloves and
:
stems):
800 0907.1000 -Neither crushed nor ground 3 0 AS, PK, CL, NZ, 0 KH, Favored Nation LD 14
PE, CR, CH, IS,
KR, AU, HK,
MO, GE
801 0907.2000 -Crushed or ground 3 0 AS, PK, CL, NZ, 0 KH, Favored Nation LD 14
PE, CR, CH, IS,
KR, AU, HK,
MO, GE
09.08 Nutmeg, mace and cardamoms:

-Nutmeg:
802 0908.1100 --Neither crushed nor ground 8 0 AS, CL, NZ, PE, 0 KH, 30
CR, CH, IS, KR, LA, Favored Nation LD
AU, HK, MO, GE
4 PK
803 0908.1200 --Crushed or ground 8 0 AS, CL, NZ, PE, 0 KH, 30

AU, HK, MO, GE
4 PK
-Mace:
804 0908.2100 --Neither crushed nor ground 8 0 AS, CL, NZ, PE, 0 KH, 30
AU, HK, MO, GE
4 PK
805 0908.2200 --Crushed or ground 8 0 AS, CL, NZ, PE, 0 KH, 30

AU, HK, MO, GE
4 PK
-Cardamoms:
806 0908.3100 --Neither crushed nor ground 3 0 AS, PK, CL, NZ, 0 KH, 14
PE, CR, CH, IS, LA, Favored Nation LD
KR, AU, HK,
MO, GE
807 0908.3200 --Crushed or ground 3 0 AS, PK, CL, NZ, 0 KH, 14

KR, AU, HK, MO,
GE
Seeds of anise, star anise,

09.09 fennel, coriander, cumin or
caraway; juniper berries:
-Seeds of coriander:
120
(%) Rate (%)
808 0909.2100 --Neither crushed nor ground 15 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 50
PE, CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
809 0909.2200 --Crushed or ground 15 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 50
PE, CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
-Seeds of cumin:
810 0909.3100 --Neither crushed nor ground 15 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 50
PE, CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
6.8 PK
7.5 AP
811 0909.3200 --Crushed or ground 15 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 50
PE, CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
6.8 PK
7.5 AP
-Seeds of pimpinella or star anise,

seeds of caraway or seeds of
fennel; juniper berries:
--Neither crushed nor ground:
812 0909.6110 ---Star anises 20 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 90
PE, CR, IS, AU,
HK, MO, GE
6 CH
12 KR
813 0909.6190 ---Other 15 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 50
PE, CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
--Crushed nor ground:

814 0909.6210 ---Star anises 20 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 90
PE, CR, IS, AU,
HK, MO, GE
6 CH
12 KR
121
(%) Rate (%)
815 0909.6290 ---Others 15 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 50
CR, IS, AU, HK, MO,
GE
4.5 CH
6 KR
12 PK
09.10 Ginger, saffron, turmeric

(curcuma ) , thyme, bay leaves,
curry and other spices:
-Ginger:
816 0910.1100 --Neither crushed nor ground 15 0 AS, SG, CL, NZ, PE, 0 KH, 50
CR, IS, AU, LA, Favored Nation
HK, MO, GE LD
4.5 CH
6 KR
6.8 PK
7.5 AP
817 0910.1200 --Crushed or ground 15 0 AS, SG, CL, NZ, PE, 0 KH, 50
CR, IS, AU, HK, MO, LA, Favored Nation LD
GE
4.5 CH
6 KR
6.8 PK
7.5 AP
818 0910.2000 -Saffron 2 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 14
CR, CH, IS, KR, AU,
HK,
MO, GE
819 0910.3000 -Turmeric (curcuma ) 15 0 AS, SG, CL, NZ, PE, 0 KH, Favored Nation LD 50
CR, IS, AU, HK, MO,
GE
4.5 CH
6 KR
6.8 PK
7.5 AP
-Other spices:
820 0910.9100 --Mixtures referred to in Note 15 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 50
1(2) to this Chapter PE, CR, IS, AU, HK,
MO, GE
4.5 CH
6 KR
7.5 AP
821 0910.9900 --Others 15 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 50
PE, CR, IS, AU, HK,
MO, GE
4.5 CH
6 KR
122
Chapter 10
Cereals
Notes:
1. (a) The products specified in the Tax of this Chapter are to be classified in those Tax only if grains are present, whether or not in the ear or on
the stalk.
(b) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled
or broken remains classified in Tax 10.06
2. Tax 10. 05 does not cover sweet corn (Chapter 7).
Tax Note:
The term “ durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum
which have the same number (28) of chromosomes as that species.
(%) Rate (%)
10.01 Wheat and maslin:
-Durum wheat:
822 1001.1100 --Seed 65① 0 HK, MO 180
5 AS
823 1001.1900 --Other 65② 0 HK, MO 180
5 AS
-Other:
824 1001.9100 --Seed 65③ 0 HK, MO 180
5 AS
825 1001.9900 --Other 65④ 0 HK, MO 180
5 AS
10.02 Rye:
826 1002.1000 -Seed 0 0 Favored Nation 0
LD
827 1002.9000 -Other 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 8
CH, IS, KR, AU, HK, MO LD
1.2 GE
10.03 Barley:
LD
829 1003.9000 -Other 3 0 AP, AS, PK, CL, NZ, PE, 0 Favored Nation 160
CR, CH, IS, KR, AU, HK, LD
MO
1.2 GE
10.04 Oats:
LD
0.8 GE
10.05 Maize (corn):

832 1005.1000 -Seed 20⑤ 0 HK, MO 180
① Quota rate: 1
② Quota rate: 1
③ Quota rate: 1
④ Quota rate: 1
⑤ Quota rate: 1
123
(%) Rate (%)
833 1005.9000 -Other 65① 0 HK, MO 180
50 AS
10.06 Rice:
-Rice in husk (paddy or rough):
---Seed:
834 1006.1021 ----Long grain 65② 0 HK, MO 180
50 AS
835 1006.1029 ----Other 65③ 0 HK, MO 180
50 AS
---Other:
836 1006.1081 ----Long grain 65④ 0 HK, MO 180
50 AS
837 1006.1089 ----Other 65⑤ 0 HK, MO 180
50 AS
-Husked (brown) rice:
838 1006.2020 ---Shien rice 65⑥ 0 HK, MO 180
50 AS
839 1006.2080 ---Other 65⑦ 0 HK, MO 180
50 AS
-Semi-milled or wholly missed
rice, whether or not polished or
glazed:
840 1006.3020 ---long grain 65⑧ 0 HK, MO 180
50 AS
841 1006.3080 ---Other 65⑨ 0 HK, MO 180
50 AS
-Broken rice:
842 1006.4020 ---long grain 10⑩ 0 HK, MO 180
5 AS
843 1006.4080 ---Other 10⑪ 0 HK, MO 180
5 AS
10.07 Grain sorghum:
LD
CH, IS, KR, AU, HK, MO 1LD1
0.8 GE
10.08 Buckwheat, millet and canary
seed; other cereals:
846 1008.1000 -Buckwheat 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 8
CH, IS, KR, AU, HK, MO
0.8 GE
① Quota rate: 1
② Quota rate: 1
③ Quota rate: 1
④ Quota rate: 1
⑤ Quota rate: 1
⑥ Quota rate: 1
⑦ Quota rate: 1
⑧ Quota rate: 1
⑨ Quota rate: 1
⑩ Quota rate: 1
⑪ Quota rate: 1
124
(%) Rate (%)
-Millet:
847 1008.2100 --Seed 2 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored Nation 8
MO, GE
848 1008.2900 --Other 2 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored Nation 8
0.8 GE
849 1008.3000 -Canary seed 2 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored Nation 8
MO, GE
-Fonio (Digitaria spp.)

LD
851 1008.4090 ---Other 3 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored 8
CH, IS, KR, AU, HK, Nation LD
MO, GE
-Quinoa(Chenopodium quinoa):
LD
MO, GE
-Triticale:
LD
MO, GE
-Other:
LD
CH, IS, KR, AU, HK, MO Nation LD
1.2 GE
125
Chapter 11
Products of the milling industry; Malt; starches; inulin; wheat gluten
Notes:
(a)Roasted malt put up as coffee substitutes (Tax 09.01 or 21.01);
(b)Prepared flours, groats, meals or starches of Tax 19. 01;
(c)Corn flakes or other products of Tax 19. 04;
(d)Vegetables, prepared or preserved, of Tax 20. 01, 20. 04 or 20. 05;
(e)Pharmaceutical products (Chapter 30);
(f)Starches having the character of perfumery, cosmetic or toilet products (Chapter 33).
2. (A) Products from the milling of the cereals listed in the table below shall be classified in this Chapter if they have, by weight on the dry
product. However, germ of cereals, whole, rolled, flaked or ground is always classified in Tax 11.04.
(i) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and
(ii) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).
Otherwise, they shall be classified in Tax 23.02
(B) Products classified in this Chapter under the above provisions shall be classified in Tax 11. 01 or 11.02 if the percentage passing through a
woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.
Otherwise, they shall be classified in Tax 11.03 or 11.04.
3. For the purposes of Tax 11.03, the terms “ groats” and “meal” mean products obtained by the fragmentation of cereal grains, of which:
(a) in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm.
(b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.
(%) Rate (%)
11.01 Wheat or maslin flour
858 1101.0000 Wheat or maslin flour 65① 0 HK, MO 130

50 AS
11.02 Cereal flours other than of
wheat or maslin:
859 1102.2000 -Maize (corn) flour 40② 0 HK, MO 130
-Other:
---Rice flour:
860 1102.9021 ----Of long grain 40③ 0 HK, MO 130
861 1102.9029 ----Other 40④ 0 HK, MO 130
40 AS
862 1102.9090 ---Other 5 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored Nation 14
2 GE
11.03 Cereal groats, meal and pellets:

-Groats and meal:
863 1103.1100 --Of wheat 65⑤ 0 HK, MO 130
50 AS
864 1103.1300 --Of maize (corn ) 65⑥ 0 HK, MO 130
50 AS
① Quota rate: 6
② Quota rate: 9
③ Quota rate: 9
④ Quota rate: 9
⑤ Quota rate: 9
⑥ Quota rate: 9
126
(%) Rate (%)
--Other:
865 1103.1910 ---Of oats 5 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 14
CR, CH, IS, KR, AU,
HK, MO
2 GE
---Of rice:
866 1103.1931 ----Of long grain 10① 0 HK, MO 70
5 AS
867 1103.1939 ----Other 10② 0 HK, MO 70
5 AS
868 1103.1990 ---Other 5 0 AS, PK, CL, NZ, PE, 0 KH, Favored Nation 14
CR, CH, IS, KR, AU, LD
HK, MO
2 GE
-Pellets:
869 1103.2010 ---Of wheat 65③ 0 HK, MO 180
50 AS
870 1103.2090 ---Other 20 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 50
CR, IS, AU, HK, MO
6 CH
12 KR
11.04 Cereal grains otherwise worked

(for example, hulled, rolled,
flaked, pearled, sliced or 、
kibbled), except rice of Tax 10.
06; germ of cereals, whole,
rolled, flaked or ground:
-Rolled or flaked grains: 、
871 1104.1200 --Of oats 20 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 50
CR, IS, AU, HK, MO
6 CH
12 KR
--Other:
872 1104.1910 ---Of barley 20 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 50
CR, IS, AU, HK, MO
6 CH
12 KR
CR, IS, AU, HK, MO
6 CH
12 KR
① Quota rate: 9
② Quota rate: 9
③ Quota rate: 10
127
(%) Rate (%)
Other worked grains (for ,
example, hulled, pearled, sliced
or kibbled):
874 1104.2200 --Of oats 20 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
IS, AU, HK, MO 1LD1
6 CH
12 KR
875 1104.2300 --Of maize (corn ) 65① 0 HK, MO 180

50 AS
--Other:
876 1104.2910 ---Of barley 65 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 114
AU, HK, MO 1LD1
877 1104.2990 ---Other 20 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
IS, AU, HK, MO 1LD1
6 CH
12 KR
878 1104.3000 -Germ of cereals, whole, rolled, 20 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
flaked or ground IS, AU, HK, MO, GE 1LD1
6 CH
12 KR
11.05 Flour, meal, powder, flakes,

granules and pellets of
potatoes:
879 1105.1000 -Flour, meal and powder 15 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
IS, AU, HK, MO 1LD1
4.5 CH
6 KR
12 PK
880 1105.2000 -Flakes, granules and pellets 15 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
IS, AU, HK, MO 1LD1
4.5 CH
6 KR
12 PK
11.06 Flour, meal and powder of the

dried leguminous vegetables of
Tax 07.13, of sago or of roots or
tubers of Tax 07.14; or flour,
meal and powder of the
products of Chapter 8:
881 1106.1000 -Of the dried leguminous 10 0 AS, SG, CL, NZ, PE, CR, 0 KH, Favored Nation 30
vegetables of Tax 07.13 CH, IS, AU, HK, MO, LD
4 GE
KR
128
① Quota rate: 10
129
(%) Rate (%)
882 1106.2000 -Of sago or of roots or tubers of 20 0 AS, SG, CL, NZ, PE, 0 KH, MM, LA, 50
Tax 07. 14 CR, IS, AU, HK, MO, Favored Nation LD
GE
6 CH
12 KR
883 1106.3000 -Of the products of Chapter 8 20 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 80
CR, IS, AU, HK, MO,
GE
6 CH
10 AP, PK
12 KR
11.07 Malt, whether or not roasted:

884 1107.1000 -Not roasted 10 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 50
CR, CH, IS, AU, HK,
MO, GE
4 KR
4.5 PK
885 1107.2000 -Roasted 10 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 50
CR, CH, IS, AU, HK,
MO, GE
4 KR
4.5 PK
11.08 Starches; inulin:

-Starches:
886 1108.1100 --Wheat starch 20 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 50
CR, IS, AU, HK, MO
6 CH
12 KR
887 1108.1200 --Maize (corn) starch 20 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 50
CR, IS, AU, HK, MO
6 CH
12 KR
888 1108.1300 --Potato starch 15 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 50
CR, IS, AU, HK, MO
4.5 CH
6 KR
12 PK
889 1108.1400 --Manioc (cassava) starch 10 0 AS, SG, CL, NZ, PE, 0 Favored Nation LD 50
CR, CH, IS, AU, HK,
MO
4 KR
5 PK
130
(%) Rate (%)
890 1108.1900 --Other 20 0 AS, SG, 0 Favored Nation 1LD1 50
CL, NZ, PE,
CR, IS, AU,
HK, MO
6 CH
12 KR
891 1108.2000 -Inulin 20 0 AS, SG, 0 Favored Nation 1LD1 50
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
8 KR
11.09 Wheat gluten, whether or not
dried
892 1109.0000 Wheat gluten, whether or not 18 0 AS, SG, 0 Favored Nation 1LD1 80
dried
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5.4 CH
10.8 KR
14.4 PK
131
Chapter 12
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants;
straw and fodder
Notes:
1. Tax 12. 07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy
seeds and shea nuts (karite nuts), but it does not apply to products of Tax 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).
2. Tax 12. 08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and
wholly or partially re-fatted with their original oils, but it does not, however, apply to residues of Tax 23. 04 Lo 23. 06
3. For the purposes of Tax 12. 09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees,
seeds of fruit trees, seeds of vetches (other than broad beans) or of lupines are to be regarded as “seeds of a kind used for sowing".
Tax 12. 09 does not, however, apply to the following even if for sowing:
(a)Leguminous vegetables or sweet corn (Chapter 7);
(b)Spices or other products of Chapter 9;
(c) Cereals (Chapter 10); or
(d) Products of Tax 12. 01 to 12. 07 or 12. 11
4. Tax 12.11 applies, inter alia, to the following plants or parts thereof:
Basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.
Tax 12. 11 does not, however, apply to:
(a) Medicaments of Chapter 30;
(b) (b) Perfumery, cosmetic or toilet products of Chapter 33;
(c) (c) Insecticides, fungicides, herbicides, disinfectants or similar products of Tax 38. 08.
5. For the purposes of Tax 12. 12, the term “seaweeds and other algae” does not include:
(a) Dead single-cell micro-organisms of Tax 21. 02;
(b) Cultures of micro-organisms of Tax 30. 02;
(c) Fertilizers of Tax 31. 01 or 31. 05.
Tax Notes:
For the purposes of Tax 1205. 10, the expression “ low erucic acid rape or colza seeds” means rape or colza seeds yielding a fixed oil which has
an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucuronide per
gram.
(%) Rate (%)
12.01 Soya beans, whether or not
broken:
893 1201.1000 -Seed 0 0 Favored Nation LD 180
-Other:
894 1201.9010 ---Yellow soya beans 3 0 AP, AS, PK, CL, NZ, 0 KH, 180
PE, CR, CH, IS, KR, LA, Favored Nation
HK, MO LD
895 1201.9020 ---Black soya beans 3 0 AP, AS, PK, CL, NZ, 0 KH, 180
HK, MO LD
896 1201.9030 ---Green soya beans 3 0 AP, AS, PK, CL, NZ, 0 KH, 180
HK, MO LD
132
(%) Rate (%)
897 1201.9090 ---Other 3 0 AP, AS, PK, CL, NZ, PE, 0 Favored Nation LD 180
CR, CH, IS, KR, HK,
MO
12.02 Ground-nuts, not roasted or

otherwise cooked, whether or not
shelled or broken:
898 1202.3000 -Seed 0 0 Favored Nation LD 0
-Other:
899 1202.4100 --In shell 15 0 AS, SG, PK, CL, NZ, PE, 0 LA, Favored 70
CR, IS, AU, HK, MO Nation
LD
4.5 CH
6 KR
900 1202.4200 --Shell, whether or not broken 15 0 AS, SG, PK, CL, NZ, PE, 0 LA, Favored 70
CR, IS, AU, HK, MO Nation LD
4.5 CH
6 KR
12.03 Copra
901 1203.0000 Copra 15 0 AS, SG, CL, NZ, PE, CR, 0 KH, Favored Nation 30
4.5 CH
6 KR
6.8 PK
7.5 AP
12.04 Linseed, whether or not broken
902 1204.0000 Linseed, whether or not broken 15 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
IS, AU, HK, MO 1LD1
4.5 CH
6 KR
12 PK
12.05 Rape or colza seeds, whether or

not broken:
-Low, erucic acid rape or colza
seeds:
LD
904 1205.1090 ---Other 9 0 AP, AS, PK, CL, NZ, PE, 0 Favored Nation 80
CR, CH, IS, KR, HK, MO 1LD1
-Other:
LD
CR, CH, IS, KR, HK, MO 1LD1
12.06 Sunflower seeds, whether or

not broken:
133
Rate(%) Rate(%)
IS, AU, HK, MO 1LD1
4.5 CH
6 KR
12 PK
12.07 Other oil seeds and oleaginous

fruits, whether or not
broken：
-Palm fruit and palm nut：
LD
910 1207.1090 ---Other 10 0 AS, SG, CL, NZ, PE, CR, 0 KH, Favored 70
CH, IS, AU, HK, MO, GE Nation LD
4 KR
4.5 PK
-Cotton seeds：
911 1207.2100 --Seed 0 0 Favored Nation 0
LD
912 1207.2900 --Other 15 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
IS, AU, HK, MO 1LD1
4.5 CH
6 KR
12 PK
-Castor oil seeds：

LD
914 1207.3090 ---Other 15 0 AS, SG, CL, NZ, PE, CR, 0 KH, MM, LA, 70
IS, AU, HK, MO Favored Nation LD
4.5 CH
6 KR
-Sesamum seeds：
LD
916 1207.4090 ---Other 10 0 AS, SG, PK, CL, NZ, 0 KH, MM, LA, 70
PE, CR, CH, IS, AU, Favored Nation LD
HK, MO
4 KR
9 AP
-Mustard seeds：
LD
IS, AU, HK, MO, GE 1LD1
4.5 CH
6 KR
12 PK
-Safflower seeds：
LD
134
(%) Rate (%)
CR, IS, AU, HK, MO,
GE
6 CH
12 KR
-Melon seeds:
LD
---Other:
922 1207.7091 ----Black melon seeds 20 0 AS, SG, CL, NZ, PE, 0 Favored Nation 80
CR, IS, AU, HK, MO, 1LD1
GE
6 CH
12 KR
923 1207.7092 ----Red melon seeds 20 0 AS, SG, CL, NZ, PE, 0 Favored Nation 80
GE
6 CH
12 KR
924 1207.7099 ----Other 30 0 AS, CL, NZ, PE, CR, 0 Favored Nation 70
21 KR
-Other:
925 1207.9100 --Poppy seeds 20 0 AS, SG, CL, NZ, PE, 0 Favored Nation 70
GE
6 CH
12 KR
--Other:
LD
---Other:
927 1207.9991 ----Shea nuts(karite nuts) 20 0 AS, SG, CL, NZ, PE, 0 MM, Favored Nation 70
CR, IS, AU, HK, MO, LD
GE
6 CH
12 KR
928 1207.9999 ----Other 10 0 AS, SG, CL, NZ, PE, 0 KH, MM, LA, 70
CR, CH, IS, AU, HK, Favored Nation LD
MO
4 KR
5 PK
12.08 Flours and meals of oil seeds or
oleaginous fruits, other than
those of mustard:
929 1208.1000 -Of soya beans 9 0 AS, CL, NZ, PE, CR, 0 KH, Favored Nation 70
MO
3.6 GE
5 PK
135
Rate(%) Rate(%)
930 1208.9000 -Other 15 0 AS, SG, CL, NZ, PE, 0 KH, Favored Nation LD 80
CR, IS, AU, HK, MO
4.5 CH
6 KR
12 PK
12.09 Seeds, fruit and spores, of a
kind used for sowing：
931 1209.1000 -Sugar beet seed 0 0 Favored Nation 0
LD
-Seeds of forage plants：
932 1209.2100 --Lucerne (alfalfa) seed 0 0 Favored Nation 0
LD
933 1209.2200 --Clover seed 0 0 Favored Nation 0
LD
934 1209.2300 --Fescue seed 0 0 Favored Nation 0
LD
935 1209.2400 --Kentucky blue grass seed 0 0 Favored Nation 0
LD
936 1209.2500 --Rye grass seed 0 0 Favored Nation 0
LD
--Other：
937 1209.2910 ---Beet seed, excluding sugar 0 0 Favored Nation 0
beet seed LD
938 1209.2990 ---Other 0 0 Favored Nation 0
LD
939 1209.3000 -Seeds of herbaceous plants 0 0 Favored Nation 0
cultivated principally for their LD
flowers
-Other：
940 1209.9100 --Vegetable seeds 0 0 Favored Nation 0
LD
941 1209.9900 --Other 0 0 Favored Nation 0
LD
12.10 Hop cones, fresh or dried,
whether or not ground,
powdered or in the form of
pellets; lupulin：
942 1210.1000 -Hop cones, neither ground nor 20 0 AS, SG, CL, NZ, PE, 0 Favored Nation 50
powdered nor in the form of CR, IS, AU, HK, 1LD1
pellets MO, GE
6 CH
12 KR
20 PK
943 1210.2000 -Hop cones, ground, powdered or 10 0 AS, SG, CL, NZ, PE, 0 Favored Nation 50
in the form of pellets lupulin CR, CH, IS, AU, LD
HK, MO, GE
4 KR
4.5 PK
12.11 Plants and parts of plants
(including seeds and fruits), of
a kind used primarily in
perfumery, in pharmacy or for
insecticidal, fungicidal or
similar purposes, fresh or
dried, whether or not cut,
crushed or powdered:
-Ginseng roots：
944 1211.2010 ---American ginseng 7.5 0 AS, SG, CL, NZ, PE, 0 Favored Nation 70
HK, MO, GE
4 PK
136
(%) Rate (%)
945 1211.2020 ---Wild ginseng (other than 20 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 90
American ginseng) PE, CR, IS, AU,
HK, MO, GE
6 CH
12 KR
16 PK
16.4 AP
---Other:
946 1211.2091 ----Fresh 20 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 50
PE, CR, IS, AU,
HK, MO, GE
6 CH
12 KR
947 1211.2099 ----Other 20 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 50
PE, CR, IS, AU,
HK, MO, GE
6 CH
948 1211.3000 -Coca leaf 9 0 AS, CL, NZ, PE, 0 KH, Favored Nation 50
CR, CH, IS, KR, LD
AU, HK, MO,
GE
4 PK
949 1211.4000 -Poppy straw 9 0 AS, CL, NZ, PE, 0 KH, Favored Nation 50
CR, CH, IS, KR, LD
AU, HK, MO,
GE
4 PK
950 1211.5000 -Ephedra 9 0 AS, PK, CL, NZ, 0 KH, Favored Nation 30
PE, CR, CH, IS, LD
KR, AU, HK,
MO, GE
4.5 AP
-Other:
---Of a kind used primarily in
pharmacy:
951 1211.9011 ----Radix angelicae sinensis 6 0 AS, PK, CL, NZ, 0 KH, Favored Nation LD 30
PE, CR, CH, IS,
KR, AU, HK,
MO, GE
3 AP
952 1211.9012 ----Radix pseudoginseng 6 0 AS, PK, CL, NZ, 0 KH, Favored Nation LD 20
PE, CR, CH, IS,
KR, AU, HK,
MO, GE
3 AP
(%) Rate (%)
953 1211.9013 ----Radix codonopsitis 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
3 AP
954 1211.9014 ----Rhizoma coptidis 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
3 AP
955 1211.9015 ----Flos chrysanthemi 6 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored Nation 20
MO, GE
3 AP
137
956 1211.9016 ----Cordyceps sinensis 6 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored Nation 20
MO, GE
3 AP
957 1211.9017 ----Bulbs fritillariae thunbergii 6 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored Nation 20
MO, GE
3 AP
958 1211.9018 ----Rhizoma ligustici 6 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored Nation 20
MO, GE
3 AP
959 1211.9019 ----Rhizoma pinelliae 6 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored Nation 20
MO, GE
3 AP
960 1211.9021 ----Radix paeoniae lactiflorae 6 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored Nation 20
MO, GE
3 AP
961 1211.9022 ----Rhizoma gastrodiae 6 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored 20
MO, GE
3 AP
(%) Rate (%)
962 1211.9023 ----Radix astragali 6 0 AS, PK, CL, NZ, 0 KH, Favored Nation LD 30
PE, CR, CH, IS,
KR, AU, HK,
MO, GE
3 AP
963 1211.9024 ----Rhubarb 6 0 AS, PK, CL, NZ, 0 KH, Favored Nation LD 20
PE, CR, CH, IS,
KR, AU, HK,
MO, GE
3 AP
964 1211.9025 ----Rhizoma atractylodis 6 0 AS, PK, CL, NZ, 0 KH, Favored Nation 20
macrocephalae PE, CR, CH, IS, LD
KR, AU, HK,
MO, GE
3 AP
965 1211.9026 ----Radix rehmanniae 6 0 AS, PK, CL, NZ, 0 KH, Favored Nation 20
PE, CR, CH, IS, LD
KR, AU, HK,
MO, GE
3 AP
966 1211.9027 ----Radix rehmanniae 6 0 AS, PK, CL, NZ, 0 KH, Favored Nation 20
PE, CR, CH, IS, LD
KR, AU, HK,
MO, GE
3 AP
967 1211.9028 ----Cortex eucommiae 6 0 AS, PK, CL, NZ, 0 KH, Favored Nation 20
PE, CR, CH, IS, LD
KR, AU, HK,
MO, GE
3 AP
968 1211.9029 ----Poria 6 0 AS, PK, CL, NZ, 0 KH, MM, LA, 20
PE, CR, CH, IS, Favored Nation
KR, AU, HK, LD
MO, GE
3 AP
138
969 1211.9031 ----Fructus lycii 6 0 AS, PK, CL, NZ, 0 KH, Favored Nation 30
PE, CR, CH, IS, LD
KR, AU, HK,
MO, GE
3 AP
970 1211.9032 ----Bantaroi seeds 6 0 AS, PK, CL, NZ, 0 KH, Favored Nation LD 20
PE, CR, CH, IS,
KR, AU, HK,
MO, GE
3 AP
(%) Rate (%)
971 1211.9033 ----Aloes wood 3 0 AS, PK, CL, NZ, 0 KH, Favored Nation LD 20
PE, CR, CH, IS,
KR, AU, HK,
MO, GE
1.5 AP
972 1211.9034 ----Adenophora axilliflora 6 0 AS, PK, CL, NZ, 0 KH, Favored Nation LD 20
PE, CR, CH, IS,
KR, AU, HK,
MO, GE
3 AP
973 1211.9035 ----Southernwood 6 0 AS, CL, NZ, PE, 0 KH, Favored Nation LD 20
CR, CH, IS, KR,
AU, HK, MO,
GE
5 PK
974 1211.9036 ----Liquorice roots 6∆0 0 AS, PK, CL, NZ, 0 Favored Nation LD 30
PE, CR, CH, IS,
KR, AU, HK,
2.4 MO
GE
975 1211.9037 ----Scutellaria root 6 0 AS, PK, CL, NZ, 0 KH, MM, LA, Favored 20
PE, CR, CH, IS, Nation LD
KR, AU, HK,
MO, GE
3 AP
976 1211.9038 ----Flower and leaves of linden 6 0 AS, PK, CL, NZ, 0 KH, MM, LA, Favored 20
tree (lindens) PE, CR, CH, IS, Nation LD
KR, AU, HK,
MO, GE
3 AP
977 1211.9039 ----Other 6 0 AS, PK, CL, NZ, 0 KH, MM, LA, Favored 20
PE, CR, CH, IS, Nation LD
KR, AU, HK,
MO, GE
3 AP
ex12119039 Bark, branch and leaf of Chinese ∆0
yew, fresh or dried
978 1211.9050 ---Of a kind used primarily in 8 0 AS, PK, CL, NZ, 0 KH, Favored Nation LD 50
perfumery PE, CR, CH, IS,
KR, AU, HK,
MO, GE
4 AP
---Other:
979 1211.9091 ----Derris roots and pyrethrum 3 0 AS, PK, CL, NZ, 0 KH, Favored Nation LD 11
PE, CR, CH, IS,
KR, AU, HK,
MO, GE
1.5 AP
139
(%) Rate (%)
980 1211.9099 ----Other 9 0 AS, CL, NZ, PE, 0 KH, Favored Nation LD 30
CR, CH, IS, KR,
AU, HK, MO,
GE
3.6 PK
4.5 AP
12.12 Locust beans, seaweeds and
other algae, sugar beet and
sugar cane, fresh, chilled,
frozen or dried, whether or not
ground; fruit stones and
kernels and other vegetable
products (including unroasted
chicory roots of the variety
Cichorium intybus sativum) of
a kind used primarily for
human consumption, not
-Seaweeds and other alga:
--Fit for human consumption:
981 1212.2110 ---Sea tangle 20 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 70
PE, CR, IS, AU,
HK, MO, GE
6 CH
9 PK
10 AP
12 KR
982 1212.2120 ----Black moss 20 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 70
PE, CR, IS, AU,
HK, MO, GE
6 CH
9 PK
10 AP
12 KR
---Pinnatifida:
983 1212.2131 ----Dried 15 0 AS, SG, CL, 0 Favored Nation 1LD1 70
NZ, CR, IS, AU,
HK, MO, GE
1.3 PE
4.5 CH
6 KR
6.8 PK
7.5 AP
984 1212.2132 ----Fresh 15 0 AS, SG, CL, 0 Favored Nation 1LD1 70
NZ, CR, IS, AU,
HK, MO, GE
1.3 PE
4.5 CH
6 KR
6.8 PK
7.5 AP
140
Rate(%) Rate(%)
985 1212.2139 ----Other 15 0 AS, SG, CL, NZ, CR, 0 Favored Nation 1LD1 70
IS, AU, HK, MO, GE
1.3 PE
4.5 CH
6 KR
6.8 PK
7.5 AP
---Laver：
986 1212.2141 ----Dried 15 0 AS, SG, CL, NZ, CR, 0 Favored Nation 70
1.3 PE
4.5 CH
6 KR
6.8 PK
7.5 AP
987 1212.2142 ----Fresh 15 0 AS, SG, CL, NZ, CR, 0 Favored Nation 70
1.3 PE
4.5 CH
6 KR
6.8 PK
7.5 AP
988 1212.2149 ----Other 15 0 AS, SG, CL, NZ, CR, 0 Favored Nation 70
1.3 PE
4.5 CH
6 KR
6.8 PK
7.5 AP
---Eucheuma：
989 1212.2161 ----Dried 15 0 AS, CL, 0 Favored Nation 70
NZ, CR, IS, AU, LD
HK, MO, GE
1.3 PE
4.5 CH
6 KR
6.8 PK
7.5 AP
990 1212.2169 ----Other 15 0 AS, CL, 0 Favored Nation 70

NZ, CR, IS, AU, 1LD1
HK, MO, GE
1.3 PE
4.5 CH
6 KR
6.8 PK
7.5 AP
---Garcilaria：
141
(%) Rate (%)
991 1212.2171 ----Dried 15 0 AS, CL, NZ, CR, IS, 0 Favored Nation 1LD1 70
AU, HK, MO, GE
1.3 PE
4.5 CH
6 KR
6.8 PK
7.5 AP
992 1212.2179 ----Other 15 0 AS, CL, NZ, CR, IS, 0 Favored Nation 1LD1 70
AU, HK, MO, GE
1.3 PE
4.5 CH
6 KR
6.8 PK
7.5 AP
993 1212.2190 ---Other 15∆2 0 AS, SG, CL, NZ, 0 Favored Nation LD 70
CR, IS, AU, HK,
MO, GE
1.3 PE
4.5 CH
6 KR
6.8 PK
7.5 AP
--Other:
994 1212.2910 ---Sargass 15∆2 0 AS, SG, CL, NZ, CR, 0 Favored Nation LD 70
IS, KR, AU, HK,
MO, GE
1.3 PE
4.5 CH
6.8 PK
7.5 AP
995 1212.2990 ---Other 15∆2 0 AS, SG, CL, NZ, CR, 0 Favored Nation LD 70
IS, KR, AU, HK,
MO, GE
1.3 PE
4.5 CH
6.8 PK
7.5 AP
-Other:
996 1212.9100 --Sugar beet 20 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 70
CR, IS, AU, HK, MO,
GE
6 CH
12 KR
142
Rate(%) Rate(%)
997 1212.9200 --Locust beet 20 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 70
CR, IS, AU, HK, MO,
GE
6 CH
10 AP, PK
12 KR
998 1212.9300 --Sugar cane 20 0 AS, CL, NZ, PE, CR, 0 KH, MM, LA, 70
IS, AU, HK, MO, GE Favored Nation LD
6 CH
8 KR
999 1212.9400 --Chicory roots 20 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 70
IS, AU, HK, MO, GE
12 KR
--Other：
---Apricot, peach (including
nectarine) or plum stones and
kernels:
1000 1212.9911 ----Bitter apricot kernels 20 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 80
CR, IS, AU, HK, MO,
GE
6 CH
12 KR
1001 1212.9912 ----Sweet apricot kernels 20 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 80
CR, IS, AU, HK, MO,
GE
6 CH
12 KR
1002 1212.9919 ----Other 20 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 80
CR, IS, AU, HK, MO,
GE
6 CH
12 KR
---Other：
1003 1212.9993 ----Pumpkin seeds 20 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 80
CR, IS, AU, HK, MO,
GE
6 CH
12 KR
1004 1212.9994 ----Lotus seeds (Semen 20 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 80
nelumbinis) CR, IS, AU, HK, MO,
GE
6 CH
12 KR
1005 1212.9996 ----leaf of stevia 30 0 AS, SG, CL, NZ, PE, 0 Favored Nation LD 70
CR, IS, AU, HK, MO,
GE
143
(%) Rate (%)
100 1212.9999 ----Other 30 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 70
6 IS, AU, HK, MO, GE
12.13 Cereal straw and husks,

unprepared, whether or not
chopped, ground, pressed or in
the form of pellets:
100 1213.0000 Cereal straw and husks, unprepared, 12 0 AS, SG, CL, NZ, PE, CR, 0 KH, Favored Nation 35
7 whether or not chopped, ground, IS, AU, HK, MO, GE LD
pressed or in the form of pellets 3.6 CH
4.8 KR
5.4 PK
、
12.14 Swedes, mangolds, fodder
、
roots, hay, Lucerne (alfalfa),
clover, sainfoin, forage kale,
lupines, vetches and similar
forage products, whether or
not in the form of pellets:
100 1214.1000 -Lucerne (alfalfa) meal and 5 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored Nation 35
8 pellets CH, IS, KR, AU, HK, LD
MO, GE
1009 1214.9000 -Other 9 0 AS, CL, NZ, PE, CR, CH, 0 KH, Favored Nation 35
GE
4 PK
ex12149000 Other lucerne (other than meal ∆7
and pellets)
ex12149000 In addition to alfalfa variety of ∆4
graminaceous and
leguminous-based mixed natural
forage grass
144
Chapter 13
Lac; gums, resins and other vegetable saps and extracts
Notes:
Tax 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The Tax does not apply to:
(1) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (Tax 17. 04);
(2) Malt extract (Tax 19. 01);
(3) Extracts of coffee. tea or mate (Tax 21. 01);
(4) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
(5) Camphor, glycyrrhizin or other products of Tax 29. 14 or 29. 38;
(6) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (Tax 29. 39);
(7) Medicaments of Tax 30. 03 or 30. 04 or blood grouping reagents (Tax 30. 06);
(8) Tanning or dyeing extracts (Tax 32. 01 or 32.03);
(9) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or products based
on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33);
(10) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (Tax 40. 01).
Notes in our country:

Opium of Tax 1302. 1100 is prohibited in China.
(%) Rate (%)
13.01 Lac; natural gums, resins,
gum-resins and oleo-resins (for
example, balsams):
1010 1301.2000 -Gum Arabic 15 0 AS, SG, 0 Favored Nation LD 40
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.5 CH
6 KR
-Other:
1011 1301.9010 ---Gum tragacanth 15 0 AS, SG, 0 Favored Nation 1LD1 40
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.5 CH
6 KR
1012 1301.9020 ---Olibanum, myrrh and dragon’s 3 0 AS, PK, CL, NZ, 0 Favored Nation LD 17
blood PE, CR, CH, IS,
KR, AU, HK,
MO, GE
1013 1301.9030 ---Asafoetida 3 0 AS, PK, CL, NZ, 0 Favored Nation LD 17

PE, CR, CH, IS,
KR, AU, HK,
MO, GE
145
No. Tariff Article description MFN Conventional Rate(%) Preferential Rate(%) General
Code Rate(%) Rate(%)
1014 1301.9040 ---Pine-resin 15 0 AS, SG, 0 Favored Nation LD 45
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.5 CH
6 KR
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.5 CH
6 KR
13.02 Vegetable saps and extracts;
pectic substances, pectinates
and pectates; agar-agar and
other mucilage and thickeners,
whether or not modified,
derived from vegetable
products:
-Vegetable saps and extracts：
1016 1302.1100 --Opium 0 0 Favored Nation LD 0
1017 1302.1200 --Of liquorice 6∆0 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 20
CR, CH, IS, KR,
AU, HK, MO, GE
1018 1302.1300 --Of hops 10 0 AS, SG, 0 Favored Nation LD 80

CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
1019 1302.1400 --Of ephedra 9.5 0 AS, SG, 0 Favored Nation 1LD1 80
PK, CL, NZ,
PE, CR, CH,
IS, AU, HK,
MO, GE
7.1 AP
12 KR
--Other：
1020 1302.1910 ---Crude lacquer 20 0 AS, SG, 0 Favored Nation 1LD1 90
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
1021 1302.1920 ---Azadirachtin 3 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 11
CR, CH, IS, KR,
AU, HK, MO, GE
1022 1302.1930 ---Of pyre thrum or of the roots 3 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 11
of plants containing rotenone CR, CH, IS, KR,
AU, HK, MO, GE
146
(%) Rate (%)
1023 1302.1940 ---Gingko 9.5 0 AS, SG, 0 Favored Nation 1LD1 80
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
7.1 AP
12 KR
15 PK
1024 1302.1990 ---Other 9.5 0 AS, SG, 0 Favored Nation 1LD1 80
PK, CL, NZ,
PE, CR, CH,
IS, AU, HK,
MO, GE
7.1 AP
12 KR
1025 1302.2000 -Pectic substances, pectinates and 20 0 AS, SG, 0 Favored Nation 1LD1 80
pectates
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
-Mucilages and thickeners,
whether or not modified, derived
from vegetable products:
1026 1302.3100 --Agar-agar 10 0 AS, SG, 0 Favored Nation LD 80
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
1027 1302.3200 --Mucilages and thickeners, 10 0 AS, SG, 0 Favored Nation 1LD1 80
whether or not modified, PK, CL, NZ,
derived from locust beans, locust PE, CR, IS,
bean seeds or guar seeds AU, HK, MO,
GE
4.5 CH
6 KR
6.7 AP
--Other:
---Products of seaweeds and
other algae:
1028 1302.3911 ----Carrageenan 8 0 AS, SG, 0 Favored Nation 1LD1 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
1029 1302.3912 ----Algin 8 0 AS, SG, 0 Favored Nation 1LD1 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
147
No. Tariff Article description MFN Rate Conventional Rate (%) Preferential Rate (%) General
Code (%) Rate (%)
1030 1302.3919 ----Other 8 0 AS, SG, 0 Favored Nation 1LD1 80
CL, NZ, CR,
IS, AU, HK,
MO, GE
4.5 CH
5.3 PE
6 KR
12 PK
1031 1302.3990 ---Other 8 0 AS, SG, 0 Favored Nation 1LD1 80
CL, NZ, CR,
IS, AU, HK,
MO, GE
1.3 PE
4.5 CH
6 KR
12 PK
148
Chapter 14
Vegetable plaiting materials; vegetable products not elsewhere specified or included
Notes:
1. This Chapter does not cover the following products which are to be classified in Section XⅠ:
2. Vegetable materials or fibers of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other
vegetable materials, which have undergone treatment so as to render them suitable for use only as textile materials.
3. Tax 14. 01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered
non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to the drawn or split rattans. The Tax does not apply to
chip-wood (Tax 44. 04).
4. Tax 14. 04 does not apply to wood wool (Tax 44. 05) and prepared knots or tufts for broom or brush making (Tax 96. 03).
Tariff
N Code Article description MFN Rate Conventional Rate (%) Preferential Rate (%) General
o (%) Rate (%)
.
14.01 Vegetable materials of a kind,
used primarily for plaiting (for
example, bamboos, rattans,
reeds, rushes, osier, raffia,
cleaned, bleached or dyed
cereal straw, and lime bark):
1032 1401.1000 -Bamboos 10 0 AS, SG, 0 KH, 70
CL, NZ, PE, LA, Favored Nation LD
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
1033 1401.2000 -Rattans 10 0 AS, SG, 0 KH, 35
CL, NZ, PE, LA, Favored Nation LD
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
-Other:
1034 1401.9010 ---Cereal straw (other than wheat 10 0 AS, SG, 0 KH, Favored Nation LD 70
straw)
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
1035 1401.9020 ---Reeds 10 0 AS, SG, 0 KH, Favored Nation LD 70
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
---Rushes:
1036 1401.9031 ----Mat rush 10 0 AS, SG, 0 KH, Favored Nation LD 70
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
149
(%) Rate (%)
1037 1401.9039 ----Other 10 0 AS, SG, 0 KH, Favored Nation 70
LD
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
1038 1401.9090 ---Other 10 0 AS, SG, 0 KH, Favored Nation 70
LD
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
14.04 Vegetable products not
elsewhere specified or
included:
1039 1404.2000 ---Raw vegetable materials of a 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
kind used primarily in CH, IS, KR, AU, HK, LD
dyeing or tanning MO, GE
-Other:
1040 1404.9010 ---Raw vegetable materials of a 5 0 AS, PK, CL, 0 Favored Nation 45
kind used primarily in LD
dyeing or tanning NZ, CR,
CH, IS, KR,
AU, HK, MO,
GE
0.4 PE
4.3 AP
1041 1404.9090 ---Other 15 0 AS, SG, 0 Favored Nation 70
LD
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.5 CH
6 KR
ex14049090 Coco coir (strip/piece) ∆4
150
SECTION Ⅲ
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED
EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
Chapter 15
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Notes:
(a) Pig fat or poultry fat of Tax 02. 09;
(b) Cocoa butter, fat or oil (Tax 18. 04);
(c) Edible products containing by weight more than 15% of the products of Tax 04. 05 (generally Chapter 21);
(d) Greaves (Tax 23. 01) or residues of Tax 23. 04 to 23. 06;
(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet products, sulphonated oils or other goods of
Section VI;
(f) Factice derived from oils (Tax 40. 02).
2. Tax 15. 09 does not include oils obtained from olives by solvent extraction (Tax 15. 10).
3. Tax 15. 18 does not include fats or oils or their fractions, merely denatured, which are to be classified in the Tax appropriate to the
corresponding undenatured fats and oils and their fractions.
4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in Tax 15. 22.
Tax Notes:
For the purposes of Tax 1514. 11 and 1514. 19, the expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid
content of less than 2% by weight.
(%) Rate (%)
15.01 Pig fat (including lard) and
poultry fat, other than that of
Tax 02. 09 or 15. 03:
1042 1501.1000 -Lard 10 0 AS, SG, CL, NZ, 0 Favored Nation LD 35
PE, CR, CH, IS,
AU, HK, MO,
GE
4 KR
1043 1501.2000 -Other fat of pig 10 0 AS, SG, CL, NZ, 0 Favored Nation LD 35
PE, CR, CH, IS,
AU, HK, MO,
GE
4 KR
1044 1501.9000 -Other 10 0 AS, SG, CL, NZ, 0 Favored Nation LD 35

PE, CR, CH, IS,
AU, HK, MO,
GE
4 KR
15.02 Fats of bovine animals, sheep

or goats, other than those of
Tax 15. 03:
(%) Rate (%)
1045 1502.1000 -Tallow 8∆2 0 AP, AS, PK, CL, NZ, PE, 0 Favored Nation LD 30
CR, CH, IS, KR, AU, HK,
MO, GE
1046 1502.9000 -Other 8∆4 0 AP, AS, PK, CL, NZ, PE, 0 Favored Nation LD 70
MO, GE
15.03 Lard stearin, lard oil,
oleostearin, oleooil and tallow
oil, not emulsified or mixed or
otherwise prepared
151
1047 1503.0000 Lard stearin, lard oil, oleostearin, 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 30
oleooil and tallow oil, not CH, IS, AU, HK, MO, GE
emulsified or mixed or otherwise KR
prepared 4
15.04 Fats and oils and their

fractions, of fish or marine
mammals, whether or not
refined, but not chemically
modified:
1048 1504.1000 -Fish-liver oils and their fractions 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
3.6 CH
4.8 KR
1049 1504.2000 -Fats and oils and their fractions, 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
of fish, other than liver oils IS, AU, HK, MO, GE 1LD1
4.8 KR
6.2 CH
ex15042000 Fish oil capsules ∆6

1050 1504.3000 Fats and oils and their fractions, 14 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
of marine mammals IS, AU, HK, MO, GE 1LD1
4.3 CH
5.7 KR
15.05 Wool grease and fatty

substances derived therefrom
(including lanolin)
1051 1505.0000 Wool grease and fatty substances 20 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
derived therefrom (including lanolin) IS, AU, HK, MO, GE 1LD1
6 CH
12 KR
15.06 Other animal fats and oils and

their fractions, whether or not
modified:
152
Rate(%) Rate(%)
1052 1506.0000 Other animal fats and oils and 20 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 70
their fractions, whether or not CR, IS, AU, HK,
refined, but not chemically MO, GE
modified: 6 CH
12 KR
15.07 Soya-bean oil and its

fractions, whether or not,
modified：
1053 1507.1000 -Crude oil 9 0 HK, MO 190
1054 1507.9000 -Other 9 0 HK, MO 190
15.08 Ground nut oil and its
fractions, whether or not
modified：
1055 1508.1000 -Crude oil 10 0 AS, SG, 100
HK, MO
1056 1508.9000 -Other 10 0 AS, SG, 100
HK, MO
15.09 Olive oil and its fractions,
whether or not refined, but
not chemically modified：
1057 1509.1000 -Crude oil 10 0 AS, SG, CL, NZ, PE, 0 Favored Nation 30
CR, CH, IS, HK, 1LD1
MO
4 KR
1058 1509.9000 -Other 10 0 AS, SG, CL, NZ, PE, 0 Favored Nation 30
CR, CH, IS, HK, 1LD1
MO
4 KR
15.10 Other oils and their fractions,

obtained solely from olives,
not chemically modified,
including blends of these oils or
fractions with oils or fractions
of Tax 15. 09：
1059 1510.0000 Other oils and their fractions, 10 0 AS, SG, CL, NZ, PE, 0 Favored Nation 30
obtained solely from olives, CR, CH, IS, HK, 1LD1
whether or not refined, but not MO
chemically modified, including 4 KR
blends of these oils or fractions
with oils or fractions of Tax 15.
09：
15.11 Palm oil and its fractions,
not chemically modified：：
1060 1511.1000 -Crude oil 9 0 HK, MO 60
-Other：
1061 1511.9010 ---Palm olein (melting point 19℃ 9 0 HK, MO 60
-24℃)
1062 1511.9020 ---Palm stearin(melting point 8 0 HK, MO 60
44℃-56℃)）
ex15119020 Solid palm stearin (melting point ∆2
50℃-56℃)
1063 1511.9090 ---Other 9 0 HK, MO 60
15.12 Sunflower-seed, safflower or
cotton-seed oil and fractions
thereof, whether or not refined,
but not chemically
-Coconut (copra) oil and its
fractions
1064 1512.1100 --Crude oil 9 0 AS, HK, 160
MO
153
Code (%) Rate (%)
1065 1512.1900 --Other 9 0 AS, HK, 160
MO
-Cotton-seed oil and its fractions:
1066 1512.2100 --Crude oil, whether or not 10 0 AS, SG, 70
gossypol has been removed HK, MO
1067 1512.2900 --Other 10 0 AS, SG, 70
HK, MO
15.13 Coconut (copra), palm kernel
or babassu oil and fractions,
thereof, whether or not refined,
but not chemically modified:
-Coconut (copra) oil and its
fractions:
1068 1513.1100 --Crude oil 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
CH, IS, KR, HK, MO 1LD1
4.5 AP, PK
1069 1513.1900 --Other 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
CH, IS, KR, HK, MO LD
4.5 AP, PK
-Palm kernel or babassu oil and
fractions thereof:
1070 1513.2100 --Crude oil 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
15.14 Rape, colza or mustard oil and

fractions thereof, whether or
not refined, but not chemically
modified
-Low, erucic acid rape of colza
oil and its fractions:
1072 1514.1100 --Crude oil 9 0 HK, MO 170
1073 1514.1900 --Other 9 0 HK, MO 170
-Other:
--Crude oil:
1074 1514.9110 ---Rape oil 9 0 HK, MO 170
9 AS
1075 1514.9190 ---Mustard oil 9 0 HK, MO 170
1076 1514.9900 --Other 9 0 HK, MO 170
9 AS
15.15 Other fixed vegetable fats and
oils (including jojoba oil) and
fractions thereof, whether or
not refined, but not chemically
modified:
-Linseed oil and its fractions:
1077 1515.1100 --Crude oil 15 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 30
CR, IS, HK, MO
4.5 CH
6 KR
154
(%) Rate (%)
IS, HK, MO 1LD1
4.5 CH
6 KR
-Maize (corn) oil and its

fractions:
1079 1515.2100 --Crude oil 10 0 AS, SG, HK, MO 0 KH, 160
LA, Favored
Nation LD
1080 1515.2900 --Other 10 0 AS, SG, HK, MO 0 KH, 160
LA, Favored
Nation LD
1081 1515.3000 -Castor oil and its fractions 10 0 AS, SG, CL, NZ, PE, CR, 0 KH, 70
CH, IS, AU, HK, MO LA, Favored
4 KR Nation LD
1082 1515.5000 -Sesame oil and its fractions 12 0 AS, SG, CL, NZ, PE, CR, 0 KH, 20
IS, AU, HK, MO LA, Favored
3.6 CH Nation LD
4.8 KR
-Other:
1083 1515.9010 ---Jojoba oil and its fractions 20 0 AS, SG, CL, NZ, CR, IS, 0 KH, Favored Nation 70
AU, HK, MO LD
6 CH
12 KR
1084 1515.9020 ---Neem oil and its fractions 20 0 AS, SG, CL, NZ, CR, IS, 0 Favored Nation 70
AU, HK, MO 1LD1
6 CH
12 KR
1085 1515.9030 ---Tung oil and its fractions 20 0 AS, SG, CL, NZ, CR, IS, 0 KH, Favored Nation 70
AU, HK, MO LD
6 CH
12 KR
1086 1515.9090 ---Other 20 0 AS, SG, CL, NZ, CR, IS, 0 KH, MM, LA, 70
AU, HK, MO Favored Nation
6 CH LD
15.16 Animal or vegetable fats and oil
and fractions thereof, partly or
wholly hydrogenated,
inter-esterified, re-esterified or
elaidinizated, whether or not
refined, but not further
prepared:
1087 1516.1000 -Animal fats and oils and 5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 70
fractions thereof IS, KR, AU, HK, MO,
GE
155
(%) Rate (%)
1088 1516.2000 -Vegetable fats and oils and 25 0 AS, PK, CL, NZ, PE, 0 Favored Nation 70
fractions thereof CR, IS, AU, HK, MO 1LD1
15.17 Margarine; edible mixtures or
products of animal or vegetable 、
fats or oils or of fractions of
different fats or oils of this
Chapter, other than edible fats
or oils or their fractions of Tax
15.16:
1089 1517.1000 -Margarine, excluding liquid 30 0 AS, SG, CL, NZ, CR, 80
margarine AU, HK, MO
-Other:
1090 1517.9010 ---Shortening 25 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 70
AU, HK, MO 1LD1
7.5 CH
1091 1517.9090 ---Other 25 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 70
HK, MO 1LD1
13 CH
15.18 Animal or vegetable fats and
oils and fractions thereof,
boiled, oxidized, dehydrated,
sulphurized, blown,
polymerized by heat in vacuum
or in inert gas or otherwise
chemically modified, excluding
those of Tax 15.16; inedible
mixtures or products of animal
or vegetable fats or oils or of
fractions of different fats or oils
of this Chapter, not elsewhere
specified or included:
1092 1518.0000 Animal or vegetable fats and oils 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 70
and fractions thereof, boiled, CH, IS, HK, MO
oxidized, dehydrated, 7 KR
sulphurized, blown, polymerized
by heat in vacuum or in inert gas
or otherwise chemically
modified, excluding those of Tax
15.16; inedible mixtures or
products of animal or vegetable
fats or oils or of fractions of
different fats or oils of this
Chapter, not elsewhere specified
or included:
15.20 Glycerol, crude; glycerol
waters and glycerol lye
1093 1520.0000 Glycerol, crude; glycerol waters 20∆6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
and glycerol lye IS, AU, HK, MO, GE 1LD1
6 CH
12 KR
15.21 Vegetable waxes (other than ,
triglycerides), bees-wax, other
insect waxes and spermaceti,
whether or not refined or
colored:
1094 1521.1000 -Vegetable waxes 20 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
6 CH
12 KR
-Other:
156
Code (%) Rate (%)
1095 1521.9010 ---Beeswax 20 0 AS, SG, 0 Favored Nation 80
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
15.22 Degras; residues resulting from
the treatment of fatty
substances of animal or
vegetable waxes:
1097 1522.0000 Degras; residues resulting from 20 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
the treatment of fatty substances IS, AU, HK, MO, GE 1LD1
of animal or vegetable waxes 6 CH
12 KR
157
SECTION Ⅳ
Prepared Foodstuffs; Beverages, Spirits and Vinegar, Tobacco and Manufactured Tobacco Substitutes
Note:
In this Section, the term “pellets'' means products which have been agglomerated either directly by compression or by the addition of a binder in a
proportion not exceeding 3% by weight.
Chapter 16
Products of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
Note:
1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the
processes specified in Chapter 2 or 3 or Tax 05. 04.
2. Food products in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans,
molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products
mentioned above, it is classified in the corresponding Tax of Chapter 16 based on the largest component or components by weight. These
provisions do not apply to the stuffed products of Tax 19. 02 or to the products of Tax 21. 03 or 21. 04.
Tax Notes:
3. For the purposes of Tax 1602. 10, the expression “homogenized products” means products of meat, offal or blood, finely homogenized,
put up for retail sale suitable for infants to eat or for dietetic purposes, of which a net weight content not exceeding 250g. For seasoning,
preservation or other purposes, a small amount of other ingredients can be added to the homogenized food, as well as a small amount of
visible meat particles or edible scraps. This Tax takes precedence over other Tax of Tax 16.02.
2. The common names of fish, crustaceans, molluscs and other aquatic invertebrates are listed in Tax 16.04 or 16.05. They are the same as
those of fish, crustaceans, molluscs and other aquatic invertebrates with the same names in Chapter 3.
No. Tariff Code Article description MFN Rate Conventional Rate Preferential Rate (%) General Rate
(%) (%) (%)
16.01 Sausages and similar products,
of meat, meat offal or blood;
food products based on these
products:
Sausages and similar products,
with a natural casing:
1098 1601.0010 Sausages packed with natural 5 0 AS, SG, CL, 0 Favored Nation LD1 90
casing of meat, meat offal or NZ, PE, CR,
blood of endangered wild IS, AU, HK,
animals (including wild animals MO, GE
of Tax 0208 and similar 4.5 CH
products) 6 KR
12 PK
1099 1601.0020 ---Other sausages and similar 5 0 AS, SG, CL, 0 Favored Nation 1LD1 90
products NZ, PE, CR,
IS, AU, HK,
MO, GE
4.5 CH
6 KR
12 PK
1100 1601.0030 ---Food products based on 5 0 AS, SG, CL, 0 Favored Nation 1LD1 90
sausages food products NZ, PE, CR,
IS, AU, HK,
MO, GE
4.5 CH
6 KR
12 PK
158
Rate(%) Rate(%)
16.02 Other Prepared or preserved
meat, meat offal or blood:
110 1602.1000 -Homogenized products 5 0 AS, SG, 0 Favored Nation 1LD1 90
1 CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
110 1602.2000 -Of liver of any animal 5 0 AS, SG, 0 Favored Nation 1LD1 90
2 CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
-Of poultry of Tax 01. 05:
110 1602.3100 --Of turkeys 5 0 AS, SG, 0 Favored Nation 1LD1 90
3 CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
--Of fowls:
110 1602.3210 ---In airtight containers 5 0 AS, SG, 0 Favored Nation 1LD1 90
4 CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
---Other：
110 1602.3291 ----Chicken breast fillets 5 0 AS, SG, 0 Favored Nation 1LD1 90
5 CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
110 1602.3292 ----Chicken legs 5 0 AS, SG, 0 Favored Nation 1LD1 90
6 CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
7 CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
--Other：
159
Rate(%) Rate(%)
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
---Other：
1109 1602.3991 ----Of ducks 5 0 AS, SG, 0 Favored Nation 1LD1 90
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
-Of swine：
1111 1602.4100 --Hams and cuts thereof 5 0 AS, SG, 0 Favored Nation 1LD1 90
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
1112 1602.4200 --Shoulders and cuts thereof 5 0 AS, SG, 0 Favored Nation 1LD1 90
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
--Other, including mixtures：
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
-Of bovine animals：
160
No. Tariff Article description MFN Rate Conventional Rate Preferential Rate (%) General
Code (%) (%) Rate (%)
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
6 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
6 PK
-Other, including products of
blood of any animals:
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
16.03 Extracts and juices of meat,
fish or crustaceans, molluscs or
other aquatic invertebrates:
1119 1603.0000 Extracts and juices of meat, fish 5 0 AS, SG, 0 Favored Nation 1LD1 90
or crustaceans, molluscs or other CL, NZ, PE,
aquatic invertebrates: CR, IS, AU,
HK, MO, GE
5 CH
16.1 KR
16.04 Prepared or preserved fish;
caviar and caviar substitutes
prepared from fish eggs:
-Fish, whole or in pieces, but not
minced:
--Salmon:
1120 1604.1110 ---Atlantic Salmon 10 0 AS, SG, 0 Favored Nation 1LD1 90
CL, NZ, CR,
IS, AU, HK,
MO, GE
4.8 KR
5.4 PK
CL, NZ, CR,
IS, AU, HK,
MO, GE
4.8 KR
5.4 PK
161
112 1604.1200 --Herrings 5 0 AS, SG, 0 Favored Nation 90
2 CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
112 1604.1300 --sardines, sardinella, brisling or 5 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored 90
3 sprats CH, IS, KR, AU, HK, Nation LD
MO, GE
112 1604.1400 --Tuna, bonito or belted bonito
） 5 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored 90
4 (bonito) CH, IS, KR, AU, HK, Nation LD
MO, GE
112 1604.1500 --Mackerel 5 0 AS, SG, 0 Favored Nation 90
5 CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
112 1604.1600 --Anchovies 5 0 AS, SG, 0 Favored Nation 90
6 CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
112 1604.1700 --Eels 5 0 AS, SG, 0 Favored Nation 90
7 CL, NZ, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.1 AP
4.5 PK
4.8 KR
112 1604.1800 --Shark fins 12 0 AS, SG, 0 Favored Nation 90
8 CL, NZ, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.5 PK
4.8 KR
9.8 AP
--Other：
112 1604.1920 --Tilapia 5 0 AS, SG, 0 Favored Nation 90
9 CL, NZ, CR, 1LD1
IS, AU, HK,
MO, GE
3.6 CH
4.8 KR
5.4 PK
162
(%) Rate (%)
---Ictalurus:
1130 1604.1931 ----Ictalurus punctatus 5 0 AS, SG, 0 Favored Nation 90
CL, NZ, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.1 AP
4.5 PK
4.8 KR
1131 1604.1939 ----Other 5 0 AS, SG, 0 Favored Nation 90
CL, NZ, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.1 AP
4.5 PK
4.8 KR
CL, NZ, CR, LD
IS, AU, HK,
MO, GE
3.6 CH
4.1 AP
4.5 PK
4.8 KR
-Other prepared or preserved
fish:
---In airtight containers:
1133 1604.2011 ----Shark's fin 12 0 AS, SG, 0 Favored Nation 90
CL, NZ, PE, 1LD1
CR, IS, HK,
MO, GE
3.6 CH
4.5 PK
9.8 AP
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.1 AP
4.5 PK
4.8 KR
---Other:
1135 1604.2091 ----Shark's fin 12 0 AS, SG, 0 Favored Nation 90
CL, NZ, PE, 1LD1
CR, IS, HK,
MO, GE
3.6 CH
4.5 PK
9.8 AP
163
164
6 CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.1 AP
4.5 PK
4.8 KR
-Caviar and caviar substitutes：
113 1604.3100 --Caviar 5 0 AS, SG, 0 Favored Nation 90
7 CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
113 1604.3200 --Caviar substitutes 5 0 AS, SG, 0 Favored Nation 90
8 CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
16.05 Crustaceans, molluscs and
other aquatic invertebrates,
prepared or preserved:
113 1605.1000 -Crab 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 90
9 CH, IS, KR, AU, HK, LD
MO, GE
-Shrimps and prawns：

1140 1605.2100 --Not in airtight container 5 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored 90
MO, GE
114 1605.2900 --Other 5 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored 90
1 CH, IS, KR, AU, HK, Nation LD
MO, GE
114 1605.3000 -Lobster 5 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored 90
MO, GE
-Other crustaceans：
---Freshwater crawfish：
114 1605.4011 ----Shelled 5 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored 90
MO, GE
165
(%) Rate (%)
1144 1605.4019 ----Other 5 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored Nation 90
MO, GE
1145 1605.4090 ---Other 5 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored Nation 90
MO, GE
-Molluscs:
1146 1605.5100 --Oysters 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 90
CH, IS, KR, AU, HK,
MO, GE
3.9 AP
1147 1605.5200 --Scallops, including queen 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 90
scallops CH, IS, KR, AU, HK, LD
MO, GE
3.9 AP
1148 1605.5300 --Mussels 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 90
MO, GE
3.9 AP
1149 1605.5400 --Cuttle fish and squid 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 90
MO, GE
3.9 AP
1150 1605.5500 --Octopus 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 90
MO, GE
3.9 AP
--Clams, cockles and ark shells:

1151 1605.5610 ---Clam 5 0 AS, PK, CL, NZ, CR, CH, 0 Favored Nation 90
3.9 GE
AP
1152 1605.5620 ---Cockles and ark shells 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 90
CH, IS, KR, AU, HK,
MO, GE
3.9 AP
166
(%) Rate (%)
1153 1605.5700 --Abalone 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 90
CH, IS, KR, AU, HK,
MO, GE
3.9 AP
1154 1605.5800 --Snails, other than sea snails 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 90
CH, IS, KR, AU, HK,
MO, GE
3.9 AP
MO, GE
3.9 AP
-Other aquatic invertebrates:

1156 1605.6100 --Sea cucumbers 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 90
MO, GE
3.9 AP
1157 1605.6200 --Sea urchin 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 90
MO, GE
3.9 AP
1158 1605.6300 --Jellyfish 5 0 AS, SG, CL, NZ, CR, IS, 0 Favored Nation 90
AU, HK, MO, GE LD
4.5 CH
6 KR
12 PK
MO, GE
3.9 AP
167
Chapter 17
Sugars and sugar confectionery
Note:
(1) Sugar confectionery containing cocoa (Tax 18. 06);
(2) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of Tax 29.40;
(3) Medicaments or other products of Chapter 30.
Tax Note:
1. For the purposes of Tax 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state,
corresponds to a polarimeter reading of less than 99.5°.
2. Tax 1701.13 covers only cane sugar obtained without centrifugation, which content of sucrose by weight in the dry state corresponds to a
polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals of irregular shape that not visible
to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane
(%) Rate (%)
17.01 Cane or beet sugar and
chemically pure sucrose, in
solid form:
-Raw sugar not containing added
flavoring or coloring matter:
1160 1701.1200 --Beet sugar 50① 0 HK, MO 125
1161 1701.1300 --Cane sugar in Tax Note 2 to this 50② 0 HK, MO 125
chapter
1162 1701.1400 --Other cane sugar 50③ 0 HK, MO 125
-Other:
1163 1701.9100 --Containing added flavoring or 50④ 0 HK, MO 125
coloring matter
--Other:
1164 1701.9910 ---Granulated sugar 50⑤ 0 HK, MO 125
1165 1701.9920 ---Superfine sugar 50⑥ 0 HK, MO 125
1166 1701.9990 ---Other 50⑦ 0 HK, MO 125
17.02 Other sugars, including
chemically pure lactose,
maltose, glucose and fructose,
in solid form; sugar syrups not
containing added flavoring or
coloring matter; artificial
honey, whether or not mixed
with natural honey; caramel:
-Lactose and lactose syrup:
1167 1702.1100 --Containing by weight 99% or 10 0 AS, SG, CL, NZ, PE, 0 Favored Nation LD 80
more lactose, expressed as CR, CH, AU, HK, MO,
anhydrous lactose, calculated on GE
the dry matter. 4 KR
5 PK
1168 1702.1900 --Other 10 0 AS, SG, CL, NZ, PE, 0 Favored Nation LD 80
CR, CH, AU, HK, MO,
GE
4 KR
5 PK
① Quota rate: 15
② Quota rate: 15
③ Quota rate: 15
④ Quota rate: 15
⑤ Quota rate: 15
⑥ Quota rate: 15
⑦ Quota rate: 15
168
(%) Rate (%)
1169 1702.2000 -Maple sugar and maple syrup 30 0 AS, SG, CL, NZ, PE, 0 Favored Nation 2LD2 80
CR, AU, HK, MO
21 KR
1170 1702.3000 -Glucose and glucose syrup, not 30 0 AS, SG, PK, CL, 0 Favored Nation 2LD2 80
containing fructose or containing NZ, PE, CR, AU,
in the dry state less than 20% by HK, MO
weight of fructose
1171 1702.4000 -Glucose and glucose syrup, 30 0 AS, SG, CL, NZ, PE, 0 Favored Nation 2LD2 80
containing in the dry state at least CR, AU, HK, MO
20% but less than 50% by weight
of fructose
1172 1702.5000 -Chemically pure fructose 30 0 AS, SG, CL, NZ, PE, 0 Favored Nation 2LD2 80
CR, IS, AU, HK, MO
1173 1702.6000 -Other fructose and fructose 30 0 AS, SG, CL, NZ, PE, 0 Favored Nation 2LD2 80
syrup, containing in the dry state CR, IS, AU, HK, MO
more than 50% by weight of
fructose
1174 1702.9000 Other sugars, caramel (including 30 0 AS, SG, CL, NZ, 0 Favored Nation LD 80
invert sugar, in the dry state 50% CR, IS, AU, HK,
by weight of fructose) 10.6 MO
15.6 PE
CH
17.03 Molasses resulting from the

extraction or refining or sugar:
1175 1703.1000 -Cane molasses 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 50
CH, IS, KR, AU, HK,
MO, GE
5 PK
1176 1703.9000 -Other 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 50
CH, IS, KR, AU, HK,
MO, GE
5 PK
17.04 Sugar confectionery (including

white chocolate), not containing
cocoa
1177 1704.1000 Chewing gum, whether or not 12 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 50
sugarcoated CR, IS, AU, HK, MO,
GE
3.6 CH
4.2 PE
9.5 AP
1178 1704.9000 -Other 10 0 AS, SG, PK, CL, 0 Favored Nation LD 50

NZ, PE, CR, CH,
IS, AU, HK, MO,
GE
7 KR
8.2 AP
169
Chapter 18
Cocoa and cocoa products
Notes:
1. This Chapter does not cover the products of Tax 04.03, 19.01, 19. 04, 19. 05, 21.05, 22. 02, 22. 08, 30. 03, or 30.04.
2. Tax 18.06 includes sugar confectionery containing cocoa and other food products containing cocoa other than those in
Note 1.
(%) Rate (%)
18.01 Cocoa beans, whole or broken,
raw or roasted
1179 1801.0000 Cocoa beans, whole or broken, 8∆2 0 AS, CL, NZ, PE, 0 Favored Nation LD 30
raw or roasted CR, CH, IS, KR,
AU, HK, MO,
GE
4 PK
18.02 Cocoa shells, husks, skins and
other cocoa waste
1180 1802.0000 Cocoa shells, husks, skins and 10 0 AS, SG, CL, NZ, 0 Favored Nation LD 30
other cocoa waste PE, CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
18.03 Cocoa paste, whether or not

defatted:
1181 1803.1000 -Not defatted 10 0 AS, CL, NZ, PE, 0 Favored Nation 1LD1 30
CR, CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
1182 1803.2000 -Wholly or partly defatted 10 0 AS, CL, NZ, PE, 0 Favored Nation 1LD1 30
CR, CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
18.04 Cocoa butter, fat and oil
1183 1804.0000 Cocoa butter, fat and oil 22 0 AS, CL, NZ, PE, 0 Favored Nation LD 70
CR, IS, AU, HK,
MO, GE
6.6 CH
15.4 KR
18.05 Cocoa powder, not containing

sweetening matter
170
(%) Rate (%)
1184 1805.0000 Cocoa powder, not containing 15 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 40
added sugar or other sweetening AU, HK, MO, GE 1LD1
matter 4.5 CH
6 KR
12 PK
18.06 Chocolate and other food

products containing cocoa:
1185 1806.1000 -Cocoa powder, containing added 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 50
sugar or other CH, IS, AU, HK, MO, 1LD1
GE
4 KR
4.5 PK
1186 1806.2000 -Other products in blocks, slabs 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
or bars weighing more than 2kg CH, IS, AU, HK, MO, GE 1LD1
or in liquid, paste, powder, 4 KR
granular or other bulk form in 4.5 PK
containers or immediate 7.7 AP
packings, of a content exceeding
2kg
-Other in blocks, slabs or bars:

1187 1806.3100 --Filled 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 50
CH, IS, AU, HK, MO,
GE
4 PK
4.8 KR
6.4 AP
1188 1806.3200 --Not filled 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
CH, IS, AU, HK, MO, GE 1LD1
4 PK
6 KR
7.7 AP
1189 1806.9000 -Other 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 50
AU, HK, MO, GE
2.4 CH
4 PK
4.8 KR
6.4 AP
171
Chapter 19
Products of cereals, flour, starch or milk; pastrycooks’ products
Notes:
(a) Food products containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or
other aquatic invertebrates, or any combination thereof (Chapter 16), except stuffed products of Tax 19.02;
(b) Biscuits or other products made from flour or from starch, specially prepared for use in animal feeding (Tax 23. 09);
(c) Medicaments or other products of Chapter 30.
2. For the purposes of Tax 19. 01:
(a)The term “groats” means cereal groats of Chapter 11;
(b)The terms “flour” and “ meal” mean:
(1) Cereal flour and meal of Chapter 11, and
(2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (Tax
07. 12), of potatoes (Tax 11. 05) or of dried leguminous vegetables (Tax 11. 06).
3. Tax 19. 04 does not cover products containing more than 6% by weight of cocoa calculated on a totally defatted basis or
completely coated with chocolate or other food products containing cocoa of Tax 18. 06 (Tax 18.06).
4. For the purposes of Tax 19. 04, the expression “otherwise prepared” means prepared or processed to an extent beyond that
provided for in the Tax or Notes of Chapter 10 or 11.
(%) Rate (%)
19.01 Malt extract; food products of
flour, groats, meal, starch or
malt extract, not containing
cocoa or containing less than
40% by weight of cocoa
calculated on a totally defatted
basis, not elsewhere specified or
included; food products of
goods of Tax 04.01 to 04.04, not
containing cocoa or containing
less than 5% by weight of cocoa
calculated on a totally defatted
basis, not elsewhere specified or
included:
-Products for infant use, put up
for retail sale:
1190 1901.1010 ---Powdered formulas 15∆5 0 AS, SG, PK, CL, 0 Favored Nation 1LD1 40
NZ, PE, CR, IS,
AU, HK, MO
4.5 CH
1191 1901.1090 ---Other 15∆2 0 AS, SG, PK, CL, 0 Favored Nation 1LD1 40
NZ, PE, CR, IS,
AU, HK, MO
4.5 CH
1192 1901.2000 Mixes and doughs for the 10 0 AS, SG, 0 Favored Nation 1LD1 80
preparation of bakers' wares of CL, NZ, PE,
Tax 19. 05 CR, IS, AU,
HK, MO
7.5 CH
10 GE
17.5 KR
1193 1901.9000 -Other 10∆5 0 AS, SG, 0 Favored Nation 1LD1 80
PK, CL, NZ,
PE, CR, CH,
IS, AU, HK,
MO
4 GE
6 KR
172
(%) Rate (%)
19.02 Pasta, whether or not cooked or
stuffed (with meat or other
substances) or otherwise
prepared, such as spaghetti,
macaroni, noodles, lasagna,
gnocchi, ravioli, cannelloni;
couscous, whether or not
prepared:
-Uncooked pasta, not stuffed or
otherwise prepared:
1194 1902.1100 --Containing eggs 10 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, LD
CR, AU, HK,
MO, GE
4.5 CH
6 KR
12 PK
1195 1902.1900 --Other 10∆8 0 AS, SG, 0 Favored Nation 80
PK, CL, NZ, LD
PE, CR, AU,
HK, MO
4.5 CH
6 GE
9 KR
1196 1902.2000 -Stuffed pasta, whether or not 10 0 AS, SG, 0 Favored Nation 80
cooked or otherwise prepared LD
CL, NZ, PE,
CR, IS, AU,
HK, MO
6 GE
9 KR
12 PK
-Other pasts:
1197 1902.3010 ---Rice vermicelli, cooked 10 0 AS, SG, 0 Favored Nation 80
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
1198 1902.3020 ---Bean vermicelli, cooked 10 0 AS, SG, 0 Favored Nation 80
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
1199 1902.3030 ---Instant noodle 10 0 AS, SG, 0 Favored Nation 80
LD
CL, NZ, PE,
CR, IS, AU,
HK, MO
4.5 CH
6 GE
7.5 PK
8.7 AP
10.5 KR
173
(%) Rate (%)
CL, NZ, PE,
CR, IS, AU,
HK, MO
6 GE
7.5 PK
8.7 AP
9 KR
1201 1902.4000 -Couscous 10 0 AS, SG, 0 Favored Nation 1LD1 80
CL, NZ, PE,
CR, IS, AU,
HK, MO
7.5 CH
10 GE
17.5 KR
19.03 Tapioca and substitutes
therefor prepared from starch,
in the form of flakes, grains,
pearls, siftings or in similar
forms
1202 1903.0000 Tapioca and substitutes therefor 10 0 AS, SG, 0 Favored Nation LD 80
prepared from starch, in the form CL, NZ, PE,
of flakes, grains, pearls, siftings CR, IS, AU,
or in similar forms HK, MO
4.5 CH
6 KR, GE
12 PK
19.04 Prepared foods obtained by the
swelling or roasting of cereals
or cereal products (for
example, corn flakes); cereals
(other than maize (corn)) in
grain form or in the form of
flakes or other worked grains
(except flour, groats and meal),
precooked or otherwise
prepared, not elsewhere
1203 1904.1000 -Prepared foods obtained by the 10 0 AS, SG, 0 Favored Nation 1LD1 80
swelling or roasting of cereals or CL, NZ, PE,
cereal products CR, IS, AU,
HK, MO, GE
10 CH
17.5 KR
1204 1904.2000 -Prepared foods obtained from 10 0 AS, SG, CL, NZ, 0 Favored Nation 2LD2 80
unroasted cereal flakes or from CR, CH, IS, AU,
mixtures of unroasted cereal flakes HK, MO, GE
and roasted cereal flakes or swelled 8 PE
cereals 21 KR
1205 1904.3000 -Bulgur 10 0 AS, SG, 0 Favored Nation 2LD2 80

CL, NZ, CR,
IS, AU, HK,
MO
8 PE
12 GE
21 KR
174
(%) Rate (%)
1206 1904.9000 -Other 10 0 AS, SG, CL, NZ, 0 Favored Nation 2LD2 80
CR, CH, IS, AU,
HK, MO
2.5 PE
12 GE
21 KR
19.05 Bread, pastry, cakes, biscuits
and other bakers’ wares,
whether or not containing
cocoa; communion wafers,
empty cachets of a kind
suitable for pharmaceutical
use, sealing wafers, rice paper
and similar products:
1207 1905.1000 -Crispbread 10 0 AS, SG, 0 Favored Nation 1LD1 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
1208 1905.2000 -Gingerbread and the like 10 0 AS, SG, 0 Favored Nation 1LD1 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
-Sweet biscuits; waffles and
whalers:
1209 1905.3100 --Sweet biscuits 10 0 AS, SG, 0 Favored Nation LD 80
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
6.3 CH 5 AP
8.2 AP
9 KR
1210 1905.3200 --Waffles and wafers 10 0 AS, SG, 0 Favored Nation LD 80
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
7.5 PK 5 AP
8.2 AP
9 KR
1211 1905.4000 -Rusks, toasted bread and similar 10 0 AS, SG, 0 Favored Nation 1LD1 80
toasted products CL, NZ, PE,
CR, AU, HK,
MO, GE
6 CH
12 KR
1212 1905.9000 -Other 10 0 AS, SG, 0 Favored Nation 1LD1 80
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO
6 CH 5 AP
8 GE
8.6 AP
14 KR
175
Chapter 20
Products of vegetables, fruit, nuts or other parts of plants
Notes:
(a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;
(b) Food products containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic
invertebrates, or any combination thereof (Chapter 16)
(c) Bakers' wares and other products of Tax 19.05;
(d) Homogenized composite food products of Tax 21. 04.
2. Tax 20. 07 and 20. 08 do not cover fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (Tax 17. 04) or
chocolate confectionery (Tax 18.06).
3. Tax 20. 01, 20. 04 and 20. 05 cover, as the case may be, only those products of Chapter 7 or of Tax 11. 05 or 11. 06 (other than flour, meal and
powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1 (a).
4. Tomato juice the dry weight content of which is 7% or more, is to be classified in Tax 20. 02.
5. For the purposes of Tax 20. 07, the expression “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under
reduced pressure to increase the viscosity of a product through reduction of water content or other means.
6. For the purposes of Tax 20.09, the expression “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by
volume (see Note 2 of Chapter 22) not exceeding 0. 5% vol.
Tax Notes:
1. For the purposes of Tax 2005. 10, the expression “homogenized vegetables” means products of vegetables, finely homogenized, put up for
retail sale Suitable for infants to eat or for dietetic purposes, in containers of a net weight content not exceeding 250g. For the application of this
definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning,
preparation or other purposes. These products may contain a small quantity of visible pieces of vegetables. Tax 2005. 10 takes precedence over all
other Tax of Tax 20. 05.
2. For the purposes of Tax 2007. 10, the expression “homogenized products” means products of fruit, finely homogenized, put up for retail sale
Suitable for infants to eat or for dietetic purposes, in containers of a net weight content not exceeding 250g. For the application of this definition
no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other
purposes. These products may contain a small quantity of visible pieces of fruit. Tax 2007. 10 takes precedence over all other Tax of Tax 20. 07.
3. For the purposes of Tax 2009. 12, 2009. 21, 2009. 31, 2009. 41, 2009. 61 and 2009. 71, the expression “Brix value” means the direct reading of
degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a
refractometer, at a temperature of 20℃ or corrected for 20℃ if the reading is made at a different temperature.
The term "roasted laver” as mentioned in the Tax 2008.9934 refers to the food that can be directly edible with dried laver as the
main raw material, baked but not seasoned.
The physical and chemical indexes are as follows: moisture content ≤ 5.0%; sensory requirements: green, inherent flavor of the
variety, no non-edible foreign matters visible in normal vision.
(%) Rate (%)
20.01 Vegetables, fruit, nuts and
other edible parts of plants,
prepared or preserved by
vinegar or acetic acid:
121 2001.1000 -Cucumbers and gherkins 5 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 70
3 PE, CR, IS, AU,
HK, MO, GE
5 CH
17.5 KR
22.5 PK
-Other:
121 2001.9010 ---Garlic 5 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 70
4 PE, CR, IS, AU,
HK, MO, GE
5 CH
17.5 KR 2.5 AP
25 PK
176
Rate(%) Rate(%)
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH 2.5 AP
17.5 KR
20.02 Tomatoes prepared or
preserved otherwise than by
vinegar or acetic acid：
-Tomatoes, whole or in pieces:
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
11.4 KR
19 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
17.5 KR
25 PK
-Other：
---Tomato paste, in airtight
containers：
1218 2002.9011 ----Weighing not more than 5kg 5 0 AS, SG, 0 Favored Nation 1LD1 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
12 KR
20 PK
1219 2002.9019 ----Weighing more than 5kg 5 0 AS, SG, 0 Favored Nation 1LD1 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
8 KR
20 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
10.8 KR
11.5 PK
20.03 Mushrooms and truffles,
prepared or preserved
otherwise than by vinegar or
acetic acid：
-Mushrooms：
---In airtight containers：
1221 2003.1011 ----Small white agaric 5 0 AS, SG, 0 Favored Nation 1LD1 90
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
10 KR 177
Code (%) Rate (%)
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
10 KR
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
10 KR
-Other:
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
10 KR
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
10 KR
20.04 Other vegetables prepared or
vinegar or acetic acid, other
than products of Tax 20. 06:
1226 2004.1000 -Potatoes 5 0 AS, SG, 0 Favored Nation LD 70
CL, NZ, PE,
CR, AU, HK,
MO, GE
3.9 CH
5.2 KR
5.9 PK
1227 2004.9000 -Other vegetables and mixtures 5 0 AS, SG, 0 Favored Nation 1LD1 70
of vegetables CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
10 KR
20.05 Other vegetables prepared or
vinegar or acetic acid, not
frozen, other than products of
Tax 20. 06:
1228 2005.1000 -Homogenized vegetables 5 0 AS, SG, 0 Favored Nation 1LD1 70
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
10 KR
178
(%) Rate (%)
1229 2005.2000 -Potatoes 5 0 AS, SG, 0 Favored Nation 1LD1 70
PK, CL, NZ,
PE, CR, AU,
HK, MO, GE
4.5 CH
6 KR
1230 2005.4000 -Peas (Pisum sativum ) 5 0 AS, SG, 0 Favored Nation 1LD1 70
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
10 KR
-Beans (Vigna spp., Phaseolus
spp.):
--Beans, shelled:
---In airtight containers:
1231 2005.5111 ----Red bean paste 5 0 AS, SG, 0 Favored Nation 1LD1 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
10 KR
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
17.5 KR
---Other:
1233 2005.5191 ----Red bean paste 5 0 AS, SG, 0 Favored Nation 1LD1 70
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
10 KR
CL, NZ, PE,
CR, AU, HK,
MO, GE
5 CH
17.5 KR
--Other:
CL, NZ, PE,
CR, AU, HK,
MO, GE
5 CH
10 KR
CL, NZ, PE,
CR, AU, HK,
MO, GE
5 CH
10 KR
-Asparagus:
179
(%) (%) Rate (%)
CL, NZ, PE,
CR, AU, HK,
MO, GE
5 CH
10 KR
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
10 KR
1239 2005.7000 -Olives 5 0 AS, SG, 0 Favored Nation 1LD1 70
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
1240 2005.8000 -Sweet corn (Zea mays var. 5 0 AS, SG, 0 Favored Nation 1LD1 80
saccharata) CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
-Other vegetables and mixtures
of vegetables:
--Bamboo shoots:
1241 2005.9110 ---Bamboo shoots in airtight 5 0 AS, SG, 0 Favored Nation 1LD1 80
containers CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
10 KR
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
10 KR
--Other:
1243 2005.9920 ---Broad beans, in airtight 5 0 AS, SG, 0 Favored Nation 1LD1 80
containers CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
10 KR
22.5 PK
1244 2005.9940 ---Hot pickled mustard tubers 5 0 AS, SG, 0 Favored Nation 1LD1 70
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
10 KR
22.5 PK
180
(%) Rate (%)
1245 2005.9950 ---Fiddle-head, salted 5 0 AS, SG, 0 Favored Nation 70
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
10 KR
22.5 PK
1246 2005.9960 ---Scallion, salted 5 0 AS, SG, 0 Favored Nation 70
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
10 KR
22.5 PK
---Other:
1247 2005.9991 ----In airtight containers 5 0 AS, SG, 0 Favored Nation 70
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
17.5 KR
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
17.5 KR
20.06 Vegetables, fruit, nuts,
fruit-peel and other parts of
plants, preserved by sugar
(drained, glace or crystallized):
1249 2006.0010 ---Preserved jujubes 5 0 AS, SG, CL, NZ, PE, CR, 0 MM, Favored 90
IS, AU, HK, MO, GE Nation LD
21 KR
1250 2006.0020 ---Preserved olives 5 0 AS, SG, 0 MM, Favored 90
Nation LD
CL, NZ, CR,
IS, AU, HK,
MO, GE
10.6 PE
21 KR
1251 2006.0090 ---Other 5 0 AS, SG, CL, NZ, CR, CH, 0 MM, Favored 90
10.6 PE
21 KR
20.07 Jams, fruit jellies, marmalades,

fruit or nut pure and fruit or
nut pastes, being cooked
products, whether or not
other sweetening matters:
1252 2007.1000 -Homogenized products 5 0 AS, SG, CL, NZ, CR, CH, 0 Favored Nation 80
10.6 PE
21 KR
181
(%) Rate (%)
-Other:
1253 2007.9100 --Citrus fruit 5 0 AS, SG, CL, NZ, 0 MM, Favored Nation LD 80
PE, CR, CH, IS,
AU, HK, MO,
GE
21 KR
--Other:
1254 2007.9910 ---In airtight containers 5 0 AS, PK, CL, NZ, 0 Favored Nation LD 80
PE, CR, CH, IS,
KR, AU, HK,
MO, GE
2.5 AP
1255 2007.9990 ---Other 5 0 AS, PK, CL, NZ, 0 Favored Nation LD 80
PE, CH, IS, KR,
AU, HK, MO,
1.7 GE
CR 2.5 AP
20.08 Fruit, nuts and other edible

parts of plants, otherwise
prepared or preserved, whether
or not containing added sugar
or other sweetening matter or
spirit, not elsewhere specified
or included:
-Nuts, groundnuts and other
seeds, whether or not mixed
together:
--Ground-nuts:
1256 2008.1110 ---Ground-nuts kernels, in 5 0 AS, SG, CL, 0 Favored Nation 2LD2 90
airtight containers NZ, CR, IS, AU,
HK, MO, GE
21 KR
1257 2008.1120 ---Roasted ground-nuts 5 0 AS, SG, CL, 0 KH, Favored Nation LD 80
NZ, CR, IS, AU,
HK, MO, GE
21 KR
1258 2008.1130 ---Ground-nut butter 5 0 AS, SG, CL, 0 Favored Nation 2LD2 90
NZ, CR, IS, AU,
HK, MO, GE
21 KR
1259 2008.1190 ---Other 5 0 AS, SG, CL, 0 Favored Nation 2LD2 80

NZ, CR, IS, AU,
HK, MO, GE
21 KR
--Other, including mixtures:
182
(%) Rate (%)
1260 2008.1910 ---Walnut meats, in airtight 5 0 AS, SG, CL, NZ, 0 KH, 90
containers PE, CR, IS, AU, LA, Favored Nation LD
HK, MO, GE
2.5 AP
5 CH
10 PK
12 KR
1261 2008.1920 ---Other nuts, in airtight 5 0 AS, SG, CL, NZ, 0 KH, 90
containers PE, CR, IS, AU, LA, Favored Nation LD
HK, MO, GE
2.5 AP
3.9 CH
4.5 PK
5.2 KR
---Other:
1262 2008.1991 ----Chestnut seed 5 0 AS, SG, CL, NZ, 0 KH, 80
PE, CR, IS, AU, LA, Favored Nation LD
HK, MO, GE
2.5 AP
4 KR
4.5 PK
5 CH
1263 2008.1992 ----Sesame 5 0 AS, SG, CL, 0 Favored Nation 1LD1 80

NZ, PE, CR,
CH, AU, HK,
MO, GE
2.5 AP
4 KR
4.5 PK
1264 2008.1999 ----Other 5 0 AS, SG, CL, NZ, 0 KH, 80

AU, HK, MO,
GE
2.5 AP
4 KR
4.5 PK
-Pineapples:
1265 2008.2010 ---In airtight containers 5 0 CL, NZ, PE, IS, 0 LA, Favored Nation LD 90
AU, HK, MO,
GE
4.5 CH
5 AS, CR
6 KR
1266 2008.2090 ---Other 5 0 CL, NZ, PE, IS, 0 LA, Favored Nation LD 80
AU, HK, MO,
GE
4.5 CH
5 AS, CR
6 KR
-Citrus fruit:
183
(%) Rate (%)
1267 2008.3010 ---In airtight containers 5 0 AS, SG, CL, 0 LA, Favored Nation LD 90
NZ, PE, IS, AU,
HK, MO, GE
5 CH
6.7 CR
12 KR
1268 2008.3090 ---Other 5 0 AS, SG, CL, NZ, 0 LA, Favored Nation LD 80
PE, CR, IS, AU,
HK, MO, GE
5 CH
14 KR
-Pears:
1269 2008.4010 ---In airtight containers 5 0 AS, SG, CL, NZ, 0 LA, Favored Nation LD 90
PE, CR, IS, AU,
HK, MO, GE
5 CH
12 KR
PE, CR, IS, AU,
HK, MO, GE
5 CH
12 KR
1271 2008.5000 -Apricots 5 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 90
PE, CR, IS, AU,
HK, MO, GE
5 CH
12 KR
-Cherries:
1272 2008.6010 ---In airtight containers 5 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 90
PE, CR, IS, AU,
HK, MO, GE
5 CH
12 KR
1273 2008.6090 ---Other 5 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 90
PE, CR, IS, AU,
HK, MO, GE
5 CH
12 KR
-Peaches:
1274 2008.7010 ---In airtight containers 5 0 AS, SG, CL, NZ, 0 LA, Favored Nation LD 90
PE, CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
184
(%) Rate (%)
PE, CR, IS, AU,
HK, MO, GE
5 CH
12 KR
1276 2008.8000 -Strawberries 5 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 90
PE, CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
-Other, including mixtures other

than those of Tax 2008. 19:
1277 2008.9100 --Palm hearts 5 0 AS, PK, CL, NZ, 0 KH, Favored Nation LD 80
PE, CR, CH, IS,
KR, AU, HK,
MO, GE
1278 2008.9300 --Cranberry (Vaccinium 15 0 AS, SG, CL, NZ, 0 KH, Favored Nation LD 80
macrocarpon vaccinium PE, CR, CH, IS,
oxycoccos, vaccinium vitisidaea.) AU, HK, MO, GE
6 KR
12 PK
1279 2008.9700 --Mixtures 5 0 AS, SG, CL, NZ, 0 KH, Favored Nation LD 80
PE, CR, CH, IS,
AU, HK, MO, GE
4 KR
4.5 PK
--Other:
1280 2008.9910 ---Lychee can 5 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 90
PE, CR, IS, AU,
HK, MO, GE
5 CH
12 KR
1281 2008.9920 ---Longan can 5 0 CL, NZ, 0 KH, Favored Nation LD 80

PE, CR, IS, AU,
HK, MO, GE
4.5 CH
5 AS
6 KR
---Products of seaweeds and
other alga:
1282 2008.9931 ----Seasoned laver 15 0 AS, SG, PK, CL, 0 KH, Favored Nation LD 90
NZ, PE, CR, IS,
AU, HK, MO, GE
4.5 CH
10.5 KR
13.8 AP
185
(%) Rate (%)
1283 2008.9932 ----Sea tangle, salted 10 0 AS, CL, NZ, PE, CR, IS, 0 KH, Favored Nation 80
AU, HK, MO, GE LD
4.5 CH
6 KR
12 PK
1284 2008.9933 ----Pinnatifida, salted 10 0 AS, PK, CL, NZ, PE, 0 KH, Favored Nation 80
GE
4.5 CH
6 KR
1285 2008.9934 ----Roast laver 10 0 AS, CL, NZ, PE, CR, IS, 0 KH, Favored Nation 80
AU, HK, MO, GE LD
4.5 CH
6 KR
10.8 PK
1286 2008.9939 ----Other 10 0 AS, CL, NZ, PE, CR, IS, 0 KH, Favored Nation 80
AU, HK, MO, GE LD
4.5 CH
6 KR
10.8 PK
1287 2008.9940 ---Water chestnut, In airtight 5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
containers IS, AU, HK, MO, GE 1LD1
5 CH
10 KR
22.5 PK
1288 2008.9990 ---Other 5 0 AS, SG, PK, CL, NZ, 0 KH, Favored Nation 80
PE, CR, CH, IS, AU, LD
HK,
MO, GE
6 KR
20.09 Fruit juices (including grape must)
and vegetable juices, unfermented
and not containing added spirit,
whether or not containing added
sugar or other sweetening matter:
-Orange juice:
1289 2009.1100 --Frozen 7.5 0 AS, CL, NZ, PE, CR, CH, 0 KH, 90
IS, KR, HK, MO, GE LA, Favored
1.9 AU Nation LD
4 PK
1290 2009.1200 --Not frozen, of a Brix value not 30 0 AS, SG, CL, NZ, PE, CH, 0 KH, 90
exceeding 20 IS, HK, MO, GE LA, Favored
7.5 AU Nation LD
21 KR
186
(%) Rate (%)
ex20091200 Non frozen orange juice with a ∆15
Brix value not more than 20, and
the net weight of minimum
independent package ≥ 180 kg
1291 2009.1900 --Other 30 0 AS, SG, CL, NZ, PE, 0 KH, 90
IS, HK, MO, GE LA, Favored Nation
7.5 AU LD
21 KR
ex20091900 Non frozen orange juice with a ∆15

Brix value more than 20, and the
net weight of minimum
independent package ≥ 180 kg
-Grapefruit (including pomelo)
juice:
1292 2009.2100 --Of a Brix value not exceeding 5 0 AS, SG, CL, NZ, PE, 0 LA, Favored 90
20 CR, IS, AU, HK, MO, Nation LD
GE
4.5 CH
6 KR
12 PK
1293 2009.2900 --Other 5 0 AS, SG, CL, NZ, PE, 0 LA, Favored 90
GE
4.5 CH
6 KR
12 PK
-Juice of any other single citrus

fruit:
--Of a Brix value not exceeding
20:
1294 2009.3110 ---Lemon juice 5 0 AS, SG, CL, NZ, PE, 0 KH, Favored Nation 90
GE
4.7 AP
5 CH 2.5 AP
10.8 KR
14.4 PK
1295 2009.3190 ---Other 5 0 AS, SG, CL, NZ, PE, 0 KH, Favored Nation 90
GE
4.7 AP
5 CH 2.5 AP
10.8 KR
14.4 PK
--Other:
187
Rate(%) Rate(%)
1296 2009.3910 ---Lemon juice 5 0 AS, SG, CL, NZ, PE, CR, 0 KH, Favored 90
4.7 AP
5 CH
10.8 KR 2.5 AP
14.4 PK
1297 2009.3990 ---Other 5 0 AS, SG, CL, NZ, PE, CR, 0 KH, Favored 90
4.7 AP
5 CH
10.8 KR 2.5 AP
14.4 PK
-Pineapple juice：
1298 2009.4100 --Of a Brix value not exceeding 5 0 CL, NZ, PE, CR, CH, IS, 0 KH, 90
20 AU, HK, MO, GE LA, Favored
4 KR Nation LD
5 AS
1299 2009.4900 --Other 5 0 CL, NZ, PE, CR, CH, IS, 0 KH, 90
4 KR Nation LD
5 AS
1300 2009.5000 -Tomato juice 5 0 AS, SG, CL, NZ, PE, CR, 0 LA, Favored 80
21 KR 2.5 AP
-Grape juice(including grape
must):
1301 2009.6100 --Of a Brix value not exceeding 5 0 AS, SG, CL, NZ, CR, IS, 0 Favored Nation 90
30 AU, HK, MO, GE 1LD1
1.7 PE
5 CH
12 KR
1302 2009.6900 --Other 5 0 AS, SG, CL, NZ, CR, IS, 0 Favored Nation 90
AU, HK, MO, GE 1LD1
PE
1.7 CH
5 KR
12
-Apple juice：
188
(%) Rate (%)
1303 2009.7100 --Of a Brix value not exceeding 5 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 90
20 PE, CR, IS, AU,
HK, MO, GE
5 CH
12 KR
1304 2009.7900 --Other 10 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 90
PE, CR, IS, AU,
HK, MO, GE
6 CH
12 KR
-Juice of any other single fruit or

vegetable:
1305 2009.8100 --Cranberry juice 5 0 AS, SG, CL, NZ, 0 MM, LA, Favored Nation 90
PE, CR, IS, AU, LD
HK, MO, GE
2.5 AP
5 CH
10 PK
12 KR
--Other:
---Fruit juice:
1306 2009.8912 ----Mango juice 5 0 AS, SG, PK, CL, 0 MM, LA, Favored Nation 90
NZ, PE, CR, IS, LD
AU, HK, MO,
GE
4.4 AP
5 CH
12 KR
1307 2009.8913 ----Passion-fruit juice 5 0 AS, SG, CL, NZ, 0 MM, LA, Favored Nation 90
PE, CR, IS, AU, LD
HK, MO, GE
4.4 AP
5 CH
12 KR
16 PK
1308 2009.8914 ----Guava juice 5 0 AS, SG, CL, NZ, 0 MM, LA, Favored Nation 90
PE, CR, IS, AU, LD
HK, MO, GE
4.4 AP
5 CH
12 KR
16 PK
1309 2009.8915 ----Pear Juice 5 0 AS, SG, PK, CL, 0 MM, LA, Favored Nation 90
NZ, PE, CR, IS, LD
AU, HK, MO,
GE
2.5 AP
5 CH
12 KR
189
(%) Rate (%)
1310 2009.8919 ----Other 5 0 AS, SG, 0 MM, LA, 90
PK, CL, NZ, Favored Nation LD
PE, CR, IS,
AU, HK, MO,
GE
2.5 AP
5 CH
12 KR
1311 2009.8920 ---Vegetable juice 5 0 AS, SG, 0 MM, Favored Nation 80
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
2.5 AP
5 CH
10 PK
12 KR
-Mixtures of juices:
1312 2009.9010 ---Of fruit juices 5 0 AS, SG, 0 KH, 90
PK, CL, NZ, LA, Favored Nation LD
PE, CR, IS,
AU, HK, MO,
GE
4.4 AP 2.5 AP
5 CH
12 KR
1313 2009.9090 ---Other 5 0 AS, SG, PK, CL, 0 KH, 80
NZ, PE, CR, IS, LA, Favored Nation LD
AU, HK, MO,
GE
5 CH
12 KR 2.5 AP
190
Chapter 21
Miscellaneous edible products
Notes:
(a) Mixed vegetables of Tax 07. 12;
(b) Roasted coffee substitutes containing coffee in any proportion (Tax 09. 01);
(c) Spiced tea (Tax 09. 02);
(d) Spices or other products of Tax 09. 04 to 09. 10;
(e) Food products, other than the products described in Tax 21. 03 or 21. 04, containing more than 20% by weight of sausage, meat, meat
offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(f) Yeast for medicament or other products of Tax 30. 03 or 30. 04; or
(g) Prepared enzymes of Tax 35. 07.
2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in Tax 21. 01.
3. For the purposes of Tax 21. 04, the expression “homogenized composite food products'' means products consisting of a finely
homogenized mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale Suitable for infants to
eat or for dietetic purposes, in containers of a net weight content not exceeding 250g. For seasoning, preservation or other purposes, small
amounts of other ingredients may be added and small amounts of visible small ingredients may be included.
Rate(%) Rate(%)
21.01 Extracts, essences and
concentrates, of coffee, tea
or mate and products with a
basis of these products or with
a basis of coffee, tea or mate;
roasted chicory and other
roasted coffee substitutes,
and extracts, essences and
concentrates thereof：
-Extracts, essences and
concentrates of coffee, and：
1314 2101.1100 --Extracts, essences and 12 0 AS, SG, CL, NZ, 0 Favored Nation LD 130
concentrates CR, IS, AU, HK,
MO, GE
10.2 KR
13.6 PK
1315 2101.1200 --Products with a basis of 12 0 AS, SG, CL, NZ, 0 Favored Nation 2LD2 130
extracts, essences or CR, IS, AU, HK,
concentrates or with a basis of MO, GE
coffee
21 KR
1316 2101.2000 -Extracts, essences and 12 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 130
concentrates, of tea or mate, and PE, CR, CH, IS,
products with a basis of these AU, HK, MO, GE
extracts, essences or AP
concentrates or with a basis of tea 6 PK
or mate
16
1317 2101.3000 -Roasted chicory and other 12 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 130
roasted coffee substitutes, and CR, AU, HK, MO,
extracts, essences and GE
concentrates thereof 22.4 KR
191
(%) Rate (%)
21.02 Yeasts (active or inactive);
other single-cell
microorganisms, dead (but not
including vaccines of Tax 30.
02); prepared baking powders:
1318 2102.1000 -Active yeasts 25 0 AS, SG, CL, 0 Favored Nation 1LD1 80
NZ, PE, CR, CH,
IS,
AU, HK, MO,
GE
17.5 KR
25 PK
1319 2102.2000 -Inactive yeasts; other single-cell 25 0 AS, SG, 0 Favored Nation 1LD1 70
microorganisms, dead CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
17.5 KR
22.5 PK
1320 2102.3000 -Prepared baking powders 25 0 AS, SG, 0 Favored Nation 1LD1 70
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
17.5 KR
22.5 PK
21.03 Sauces and products therefor;
mixed condiments and mixes
seasonings; mustard flour and
meal and prepared mustard:
1321 2103.1000 -Soya sauce 12 0 AS, SG, 0 KH, Favored Nation LD 90
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
8.4 CH
19.6 KR
25.2 PK
1322 2103.2000 -Tomato ketchup and other 12 0 AS, SG, 0 KH, Favored Nation LD 90
tomato sauces CL, NZ, PE,
CR, AU, HK,
MO, GE
4.5 CH
6 KR
12 PK
1323 2103.3000 -Mustard Hour and meal and 12 0 AS, SG, 0 KH, Favored Nation LD 70
prepared mustard CL, NZ, PE,
CR, AU, HK,
MO, GE
4.5 CH
6 KR
12 PK
-Other:
1324 2103.9010 ---Gourmet powder 12 0 AS, SG, 0 Favored Nation 1LD1 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6.3 CH
10.4 AP
14.7 KR
16.4 PK
192
(%) Rate (%)
1325 2103.9020 ---Aromatic-bitters, 44.2% -49. 12 0 AS, SG, 0 Favored Nation 90
2% of which is alcoholic content 1LD1
by volume, 1.5%-6% of which is, CL, NZ, CR,

spices and various ingredients by IS, AU, HK,
weight and 4%-10% of which is MO, GE
sugar by weight 6.3 CH
7.4 PE
14.7 KR
LD
CL, NZ, CR,
IS, AU, HK,
MO, GE
1.8 PE
8.8 CH
10.6 AP
14.7 KR
18.4 PK
21.04 Soups and broths and products
therefor; homogenized composite
food products:
1327 2104.1000 -Soups and broths and products 12 0 AS, SG, 0 Favored Nation 90
therefor 1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
1328 2104.2000 -Homogenized composite food 12 0 AS, SG, CL, NZ, PE, 0 Favored Nation 90
products CR, AU, HK, MO, GE 1LD1
22.4 KR
21.05 Ice cream and other edible ice,

cocoa:
1329 2105.0000 Ice cream and other edible ice, 12 0 AS, SG, PK, CL, NZ, 0 Favored Nation 90
whether or not containing cocoa: PE, CR, CH, IS, AU, 1LD1
HK, MO, GE
21.06 Food products not elsewhere

specified or include:
1330 2106.1000 -Protein concentrates and 10 0 AS, SG, 0 Favored Nation 90
textured protein substances 1LD1
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
-Other:
1331 2106.9010 ---Beverage bases 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
24.5 KR
193
(%) Rate (%)
1332 2106.9020 ---Compound alcoholic products 12 0 AS, SG, 0 Favored Nation 180
of a kind used for the 1LD1
manufacture of beverages CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
1333 2106.9030 ---Royal jelly, put up as tonic 3 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored 80
essences CH, IS, KR, AU, HK, Nation LD
MO, GE
1334 2106.9040 ---Coconut juice 10 0 CL, NZ, 0 MM, LA, 90

PE, CR, CH, Favored Nation
LD
IS, AU, HK,
MO, GE
4 KR
5 AS
9 AP, PK
1335 2106.9050 ---Seal oil capsules 5 0 AS, SG, 0 Favored Nation 90
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.6 AP
5 CH
18.4 PK, KR
1LD1
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO
8.3 CH
11 AP
18.4 KR
ex21069090 Milk protein partial hydrolysate ∆0
formula, milk protein hydrolysis
amino acid formula special depth
formula, infant milk powder
194
Chapter 22
Beverages, spirits and vinegar
Notes:
(a) Products of this Chapter (other than those of Tax 22.09) prepared for culinary purposes and thereby rendered unsuitable for
consumption as beverages (generally classified in Tax 21. 03);
(b) Sea water (Tax 25. 01);
(c) Distilled or conductivity water or water of similar purity (Tax 28. 53);
(d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (Tax 29. 15);
(e) Medicaments of Tax 30. 03 or 30. 04; or
(f) Perfumery or toilet products (Chapter 33).
2. For the purposes of this Chapter and of Chapter 20 and 21, the “alcoholic strength by volume” shall be determined at a
temperature of 20℃.
3. For the purposes of Tax 22. 02, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not
exceeding 0.5% vol. Alcoholic beverages are classified in Tax 22. 03 to 22. 06 or Tax 22. 08 as appropriate.
Tax Note:
For the purposes of Tax 2204. 10, the expression “sparkling wine” means wine which has an excess pressure of not less than 3 bars
when kept at a temperature of 20℃ in closed containers.
The term "rice wine” in Tax 2206.0010 refers to the fermented wine brewed with rice, millet rice, millet, corn, wheat and water as
the main raw materials and added with koji and / or some enzyme preparations, yeast and other saccharifying and fermenting
agents.
(%) Rate (%)
22.01 Waters, including natural or
artificial mineral waters and
aerated waters, not containing
sweetening matter or flavored;
ice and snow:
-Mineral waters and aerated
waters:
1337 2201.1010 ---Mineral waters 5 0 AS, SG, 0 Favored Nation 90
LD
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
14 KR
20 PK
1338 2201.1020 ---Aerated waters 5 0 AS, SG, 0 Favored Nation 90
LD
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 CH
12 KR
18 PK
-Other:
---Natural waters:
1339 2201.9011 ----Packaged 5 0 AS, SG, 30
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
195
(%) (%)
1340 2201.9019 ----Other 5 0 AS, SG, 30
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
1341 2201.9090 ---Other 5 0 AS, SG, 0 Favored 30
CL, NZ, PE, Nation 1LD1
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
22.02 Waters, including mineral
waters and aerated waters,
other sweetening matter or
flavored, and other
non-alcoholic beverages, not
including fruit or vegetable
juices of Tax 20. 09:
1342 2202.1000 -Waters, including mineral waters 5 0 AS, SG, 0 Favored 100
and aerated waters containing PK, CL, NZ, Nation 1LD1
added sugar or other sweetening PE, CR, IS,
matter or flavored AU, HK, MO,
GE
5 CH
14 KR
-Other:
1343 2202.9100 --Non-alcoholic beer 5 0 AS, SG, 0 Favored 100
CL, NZ, PE, Nation LD
CR, IS, AU,
HK, MO, GE
4.2 AP
5 CH
24.5 KR
29.5 PK
1344 2202.9900 --Other 5 0 AS, SG, 0 Favored 100
CR, IS, AU,
HK, MO, GE
4.2 AP
5 CH
24.5 KR
29.5 PK
22.03 Beer made from malt
;
1345 2203.0000 Beer made from malt 0 0 Favored ①
Nation LD
22.04 Wine of fresh grapes, including
fortified wines; grape must
other than that of Tax 20. 09:
1346 2204.1000 -Sparkling wine 14 0 AS, SG, 0 Favored 180
CL, NZ, PE, Nation 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
196
1 General Rate: 7.5 yuan/liter
(%) Rate (%)
-Other wine; grape must with
fermentation prevented or
arrested by the addition of
alcohol:
1347 2204.2100 --In containers holding 2L or less 14 0 AS, SG, 0 Favored Nation 180
CL, NZ, CR, 1LD1
IS, AU, HK,
MO, GE
3.7 PE
4.2 CH
5.6 KR
11.2 PK
1348 2204.2200 --In containers holding more than 20 0 AS, SG, 0 Favored Nation 180
2t but not more than 10t CL, NZ, CR, 1LD1
IS, AU, HK,
MO, GE
5.3 PE
6 CH
12 KR
1349 2204.2900 --Other 20 0 AS, SG, 0 Favored Nation 180
CL, NZ, CR, 1LD1
IS, AU, HK,
MO, GE
5.3 PE
6 CH
12 KR
1350 2204.3000 -Other grape must 30 0 AS, SG, 90
CL, NZ, CR,
IS, AU, HK,
MO
2.5 PE
12 GE
21 KR
22.05 Vermouth and other wine of
fresh grapes flavored with
plants or aromatic substances:
1351 2205.1000 -In containers holding 2t or less 65∆14 0 AS, SG, 180
CL, NZ, CR,
AU, HK, MO,
GE
5.4 PE
45.5 KR
1352 2205.9000 -Other 65 0 AS, SG, 180
CL, NZ, CR,
AU, HK, MO,
GE
5.4 PE
45.5 KR
22.06 Other fermented beverages (for
example, cider, perry, mead) ;
mixtures of fermented
beverages and mixtures of
fermented beverages and
non-alcoholic beverages, not
197
(%) Rate (%)
1353 2206.0010 ---Yellow rice wine 40 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 180
28 KR
IS, AU, 1LD1
HK, MO, GE
28 KR
22.07 Undenatured ethyl alcohol of
an alcoholic strength by volume
of 80% vol or higher; ethyl
alcohol and other spirits,
denatured, of any strength:
1355 2207.1000 -Undenatured ethyl alcohol of an 40 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 100
alcoholic strength by volume of CR, IS, AU, HK, MO, 1LD1
80% vol or higher GE
28 KR
1356 2207.2000 -Ethyl alcohol and other spirits, 30 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 80
denatured, of any CR, IS, AU, HK, MO, 1LD1
GE
21 KR
22.08 Undenatured ethyl alcohol of

an alcoholic strength by volume
of less than 80% vol; spirits,
liqueurs and other spirituous
beverages:
1357 2208.2000 -Spirits obtained by distilling 10∆5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 180
grape wine or grape marc CH, IS, AU, HK, MO, GE
4 KR
5 PK
1358 2208.3000 -Whiskies 10∆5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 180
CH, IS, AU, HK, MO, GE
4 KR
5 PK
1359 2208.4000 -Rum and other spirit obtained 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 180
by distilling fermented CH, IS, AU, HK, MO
sugarcane products 4 KR, GE
5 PK
1360 2208.5000 -Gin and geneva 10 0 AS, SG, CL, NZ, PE, 0 Favored Nation LD 180
CR, CH, AU, HK, MO
4 KR, GE
4.5 PK
198
(%) Rate (%)
1361 2208.6000 -Vodka 10 0 AS, SG, 0 Favored Nation 180
CL, NZ, PE, LD
CR, CH, AU,
HK, MO, GE
4 KR
4.5 PK
8.8 AP
1362 2208.7000 -Liqueurs and cordials 10 0 AS, SG, 0 Favored Nation 180
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
8.8 AP
-Other:
1363 2208.9010 ---Tequila, Mezcal 10 0 AS, SG, 0 Favored Nation 180
CL, NZ, PE, 1LD1
CR, CH, IS,
AU, HK, MO
4 KR, GE
4.5 PK
8.8 AP
1364 2208.9020 ---Chinese distilled spirits 10 0 AS, SG, 0 Favored Nation 180
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO
4 KR, GE
4.5 PK
8.8 AP
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
5 PK
7 KR
8.8 AP
22.09 Vinegar and substitutes for
vinegar obtained from acetic
acid:
1366 2209.0000 Vinegar and substitutes for 5 0 AS, SG, 0 Favored Nation 70
vinegar obtained from acetic acid CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5 CH
12 KR
199
Chapter 23
Residues and waste from the food industries; prepared animal fodder
Note:
Tax 23. 09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing
vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than
vegetable waste, vegetable residues and by-products of such processing.
Tax Note:
For the purposes of Tax 2306. 41, the expression “low erucic acid rape or colza seeds” means seeds as defined in Tax Note 1 to
Chapter 12.
(%) Rate (%)
23.01 Flours, meals and pellets, of,
meat or meat offal, of fish or of
crustaceans, molluscs or other :
aquatic invertebrates, unfit for
human consumption; greaves:
-Flours, meals and pellets, of meat
or meat offal; greaves
---Flours and meals, of meat
bones:
1367 2301.1011 ----Of bovine and sheep 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
1368 2301.1019 ----Other 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
1369 2301.1020 ---Greaves 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
1370 2301.1090 ---Other 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
-Flours, meals and pellets, of fish

or of crustaceans, molluscs or
other aquatic invertebrates:
1371 2301.2010 ---Flours and meals of fish, of a 2 0 AP, AS, PK, CL, NZ, PE, 0 Favored Nation 11
kind used in animal CR, CH, IS, KR, AU, HK, LD
feeding MO, GE
MO, GE
23.02 Bran, sharps and other

residues, whether or not in the
form of pellets, derived from
the sifting, milling or other
working of cereals or of
leguminous plants:
200
Rate(%) Rate(%)
1373 2302.1000 -Of maize (corn) 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2 MO
GE
1374 2302.3000 -Of wheat 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO
1.2 GE
1375 2302.4000 -Of other cereals 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2 MO
GE
1376 2302.5000 -Of leguminous plants 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2 MO
GE
23.03 Residues of starch

manufacture and similar
residues, beet-pulp, bagasse
and other waste of sugar
manufacture, brewing or
distilling dregs and waste,
whether or not in the form of
pellets：
1377 2303.1000 -Residues of starch 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
manufacture and similar CH, IS, KR, AU, HK, LD
residues 2 MO
GE
1378 2303.2000 -Beet-pulp, bagasse and other 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
waste of sugar manufacture CH, IS, KR, AU, HK, LD
2 MO
GE
1379 2303.3000 -Brewing or distilling dregs and 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
waste CH, IS, KR, AU, HK, LD
2 MO
GE
23.04 Oil-cake and other solid

residues, whether or not
ground or in the form of
pellets, resulting from the
extraction of soybean oil：
1380 2304.0010 ---Oil-cake 5 0 AP, AS, PK, CL, NZ, PE, 0 Favored Nation 30
MO
2 GE
201
(%) Rate (%)
MO
2 GE
23.05 Oil-cake and other solid

ground or in the form of
pellets, resulting from the
extraction of groundnut oil:
1382 2305.0000 Oil-cake and other solid residues, 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
whether or not ground or in the CH, IS, KR, AU, HK, MO LD
form of pellets, resulting from 2 GE
the extraction of groundnut oil:
23.06 Oil-Cake and other solid

ground or in the form of pellets,
resulting from the extraction of
vegetable fats or oils, other
than those of Tax 23. 04 or 23.
05:
1383 2306.1000 -Of cotton seeds 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2 GE
1384 2306.2000 -Of linseed 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored 30
CH, IS, KR, AU, HK, MO Nation
LD
2 GE
1385 2306.3000 -Of sunflower seeds 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2 GE
-Of rape or colza seeds:

1386 2306.4100 --Of low erucic acid rape or colza 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
seeds CH, IS, KR, AU, HK, MO 1LD1
2 GE
1387 2306.4900 --Other 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2 GE
1388 2306.5000 -Of coconut or copra 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored Nation 30
MO, GE
2.5 AP
202
：
203
Rate(%) Rate(%)
138 2306.6000 -Of palm nuts or kernels 5∆0 0 AS, PK, CL, 0 KH, Favored 30
9 NZ, PE, Nation LD
CR, CH, IS,
KR, AU, HK,
MO, GE
1390 2306.9000 -Other 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored 30
MO
2 GE
23.07 Wine lees; argol
139 2307.0000 Wine lees; argol 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
23.08 Vegetable materials and
vegetable waste, vegetable,
residues and by-products,
pellets, of a kind used in
animal feeding, not elsewhere
139 2308.0000 Vegetable materials and 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
2 vegetable waste, vegetable CH, IS, KR, AU, HK, 1LD1
residues and by-products, MO, GE
pellets, of a kind used in,
animal feeding, not elsewhere
23.09 Products of a kind used in
animal feeding：
-Dog or cat food, put up for
retail sale：
139 2309.1010 ---In airtight containers 15∆4 0 AS, SG, 0 Favored Nation 90
3 CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
139 2309.1090 ---Other 15∆4 0 AS, SG, 0 Favored Nation 90
4 CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
-Other：
139 2309.9010 ---Products for use in making the 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
5 complete feeds or supplementary CH, IS, KR, AU, HK, LD
feeds MO, GE
2.5 AP
204
(%) Rate (%)
1396 2309.9090 ---Other 6.5∆4 0 AS, PK, CL, 0 Favored Nation 14
NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
2.6 KR
3.3 AP
205
Chapter 24
Tobacco and manufactured tobacco substitutes
Note:
This Chapter does not cover medicinal cigarettes (Chapter 30).
Tax Note:
For the purposes of Tax 2403. 11, the expression” water pipe tobacco” means tobacco intended for smoking in a water pipe and
which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and
whether or not flavored with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this
Tax.
(%) Rate (%)
24.01 Unmanufactured tobacco;
tobacco refuse:
-Tobacco, not stemmed/stripped:
1397 2401.1010 ---Flue-cured 10 0 CL, NZ, 70

HK, MO
5 AS
9.4 AP, PK
1398 2401.1090 ---Other 10 0 CL, NZ, 70
HK, MO
5 AS
-Tobacco, partly or wholly
stemmed/stripped:
1399 2401.2010 ---Flue-cured 10 0 CL, NZ, 70
HK, MO
5 AS
1400 2401.2090 ---Other 10 0 CL, NZ, 70
HK, MO
5 AS
1401 2401.3000 -Tobacco refuse 10 0 CL, NZ, 0 Favored Nation 70
PE, HK, MO LD
5 AS
24.02 Cigars, cheroots, cigarillos and
cigarettes, of tobacco or of
tobacco substitutes:
1402 2402.1000 -Cigars, cheroots and cigarillos, 25 0 CL, NZ, 180
containing tobacco HK, MO
1403 2402.2000 -Cigarettes containing tobacco 25 0 CL, NZ, 180
HK, MO
1404 2402.9000 -Other 25 0 CL, NZ, 180
HK, MO
24.03 Other manufactured tobacco
and manufactured tobacco
substitutes; "homogenized” or
"reconstituted” tobacco;
tobacco extracts and essences:
-Smoking tobacco, whether or not
containing tobacco substitutes in
any proportion:
1405 2403.1100 --Water pipe tobacco specified in 57 0 CL, NZ, 180
Tax Note to this Chapter HK, MO
50 AS, PK
50.2 AP
1406 2403.1900 --Other 57 0 CL, NZ, 180
HK, MO
50 AS, PK
50.2 AP
206
-Other:
(%) Rate (%)
1407 2403.9100 --“Homogenized” or 57 0 CL, NZ, 180
“ reconstituted” tobacco HK, MO
50 AS
ex24039100 Reconstituted tobacco ∆40
1408 2403.9900 --Other 57 0 CL, NZ, 180
HK, MO
50 AS
207
208
SECTION Ⅴ
MINERAL PRODUCTS
Chapter 25
Salt; sulphur; earths and stone; plastering materials, lime and cement
Notes:
1. Except where their context or Note 4 to this Chapter otherwise requires, the Tax of this Chapter cover only products which are
in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the
structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or
other mechanical or physical processes (except crystallization), but not products which have been roasted, calcined, obtained by
mixing or subjected to processing beyond that mentioned in each Tax.
The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product
particularly suitable for specific use rather than for general use.
(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (Tax 28.02);
(b) Earth colors containing 70% or more by weight of combined iron evaluated as Fe2O3 (Tax 28.21);
(c) Medicaments or other products of Chapter 30;
(d) Perfumery, cosmetic or toilet products (Chapter 33);
(e) Setts, curbstones or flagstones (Tax 68. 01); mosaic cubes or the like (Tax 68. 02); roofing, facing or damp course slates
(Tax 68. 03);
(f) Precious or semi-precious stones (Tax 71.02 or 71.03);
(g) Cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium chloride or of magnesium
oxide, of Tax 38. 24; optical elements of sodium chloride or of magnesium oxide (Tax 90. 01);
(h) Billiard chalks (Tax 95. 04); or
(i) Writing or drawing chalks or tailors' chalks (Tax 96. 09).
3. Any products classifiable in Tax 25. 17 and any other Tax of this Chapter are to be classified in Tax 25. 17.
4. Tax 25. 30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colors, whether or not calcined or mixed
together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and
agglomerated amber, in plates, rods, sticks or similar forms, not worked after molding; jet; strontianite (whether or not calcined) ,
other than strontium oxide; broken pieces of pottery, brick or concrete.
(%) Rate (%)
25.01 Salt (including table salt and
denatured salt) and pure
sodium chloride, whether or
not in aqueous solution or
containing added anticaking or
free-flowing agents ; sea water:
---Salt:
1409 2501.0011 ----Edible salt 0 0 Favored Nation 0
LD
1410 2501.0019 ----Other 0 0 Favored Nation 0
LD
1411 2501.0020 ---Pure sodium chloride 3 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored 35
MO, GE
1.5 AP
1412 2501.0030 ---Sea water 0 0 Favored Nation 0

LD
25.02 Unroasted iron pyrites
1413 2502.0000 Unroasted iron pyrites 3∆2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
1.5 AP
209
(%) Rate (%)
25.03 Sulphur of all kinds, other than
sublimed sulphur, precipitated
sulphur and colloidal sulphur
1414 2503.0000 Sulphur of all kinds, other than 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
sublimed sulphur, precipitated CH, IS, KR, AU, HK, 1LD1
sulphur and colloidal sulphur MO, GE
1.5 AP
25.04 Natural graphite:
-In powder or in flakes:
1415 2504.1010 ---In flakes 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
IS, KR, AU, HK, MO, GE LD
0.9 CH
1.5 AP
---Other:
1416 2504.1091 ----Spheroidized graphite 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
1.5 AP
MO, GE
1.5 AP
25.05 Natural sands of all kinds
whether or not colored, other
than metal-bearing sands of
Chapter 26:
1419 2505.1000 -Silica sands and quartz sands 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
MO, GE
1420 2505.9000 -Other 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
MO, GE
1.5 AP
25.06 Quartz (other than natural
sands); quartzite, whether or
not roughly trimmed or merely
cut, by sawing or otherwise,
into blocks or slabs of a
rectangular (including square)
shape:
210
(%) Rate (%)
1421 2506.1000 -Quartz 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, KR, AU, HK,
MO, GE
1.5 AP
1422 2506.2000 -Quartzite 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, KR, AU, HK,
MO, GE
1.5 AP
25.07 Kaolin and other kaolinic clays,
:
whether or not calcined
Kaolin and other kaolinic clays,
whether or not calcined
1423 2507.0010 ---Kaolin 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
：
MO, GE
1424 2507.0090 ---Other 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
25.08 Other clays (not including
expanded clays of Tax 68. 06),
andalusite, kyanite and
;
sillimanite, whether or not
calcined; mullite; chamotte or
dinas earths:
1425 2508.1000 -Bentonite 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
1.5 AP
1426 2508.3000 -Fire-clay 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
1.5 AP
1427 2508.4000 -Other clays 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
CH, IS, KR, AU, HK,
MO, GE
1428 2508.5000 -Andalusite, kyanite and 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
sillimanite CH, IS, KR, AU, HK,
MO, GE
1.5 AP
1429 2508.6000 -Mullite 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, KR, AU, HK,
MO, GE
211
Rate(%) Rate(%)
143 2508.7000 -Chamotte or dinas earths 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
0 IS, KR, AU, HK, MO,
GE
0.9 CH
25.09 Chalk
143 2509.0000 Chalk 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 45
1 CH, IS, KR, AU, HK,
MO, GE
25.10 Natural calcium phosphates,

natural aluminum calcium
phosphates and phosphatic
chalk:
-Unground：
143 2510.1010 ---Apatite 3∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
MO, GE
143 2510.1090 ---Other 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
MO, GE
-Ground：
143 2510.2010 ---Apatite 3∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
MO, GE
25.11 Natural barium sulphate

(barytes); natural barium
carbonate (witherite),
whether or not calcined, other
than barium oxide of Tax
28.16：
143 2511.1000 -Natural barium sulphate 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 45
6 (barytes) CH, IS, KR, AU, HK, 1LD1
MO, GE
1.5 AP
）
143 2511.2000 -Natural barium carbonate
, 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 45
7 (witherite) CH, IS, KR, AU, HK, 1LD1
MO, GE
25.12 Siliceous fossil meals (for

example, kieselguhr, triplite
and diatomite etc.) and similar 212
siliceous earths, whether or
not calcined, of an apparent
specific gravity of 1 or less:
(%) Rate (%)
Siliceous fossil meals (for )
example, kieselguhr, triplite and
,
diatomite etc.) and similar
siliceous earths, whether or not
calcined, of an apparent specific
gravity of 1 or less:
1438 2512.0010 ---Kieselguhr 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, KR, AU, HK,
MO, GE
1.5 AP
MO, GE
1.5 AP
25.13 Pumice stone; emery ; natural

corundum, natural garnet and
other natural abrasives,
whether or not heat-treated:
1440 2513.1000 -Pumice stone 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
1441 2513.2000 -Emery, natural corundum, 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
natural garnet and other natural CH, IS, KR, AU, HK, LD
abrasives MO, GE
1.5 AP
25.14 Slate, whether or not roughly

trimmed or merely cut, by
sawing or otherwise, into
blocks or slabs of a rectangular
(including square) shape:
1442 2514.0000 Slate, whether or not roughly 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
trimmed or merely cut, by CH, IS, KR, AU, HK, LD
sawing or otherwise, into blocks MO, GE
or slabs of a rectangular 1.5 AP
25.15 Marble, travertine and other
calcareous monumental or
building stone of an apparent
specific gravity of 2.5 or more,
and alabaster, whether or not
roughly trimmed or merely cut,
by sawing or otherwise, into
-Marble and travertine:
1443 2515.1100 --Crude or roughly trimmed 4∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 80
CH, IS, KR, AU, HK,
MO, GE
2 AP
213
(%) Rate (%)
1444 2515.1200 --Merely cut, by sawing or 4∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 80
otherwise, into blocks or slabs of CH, IS, KR, AU, HK,
a rectangular (including square) MO, GE
shape 2 AP
1445 2515.2000 -Ecaussine and other calcareous 3∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
monumental or building stone; CH, IS, KR, AU, HK, MO
alabaster
1.2 GE
25.16 Granite, porphyry, basalt,
sandstone and other
monumental or building stone,
whether or not building stone ,
whether or not roughly
trimmed or merely cut, by
sawing or otherwise, into
-Granite:
1446 2516.1100 --Crude or roughly trimmed 4∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
2 AP
1447 2516.1200 --Merely cut, by sawing or 4∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
otherwise, into blocks or slabs of CH, IS, KR, AU, HK, LD
a rectangular (including square) MO, GE
shape 2 AP
1448 2516.2000 -Sandstone 3∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
2.1 AP
1449 2516.9000 -Other monumental or building 3∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
stone CH, IS, KR, AU, HK, LD
MO, GE
2.1 AP
25.17 Pebbles, gravel, broken or

crushed stone, of a kind
commonly used for concrete
aggregates, for road metaling
or for railway or other ballast,
shingle and flint, whether or
not heat-treated; macadam of ;
slag, dross or similar industrial
waste, whether or not
incorporating the materials
cited in the first part of the
Tax; tarred macadam;
granules, chippings and
powder, of stones of Tax 25.15
or 25.16, whether or not
heat-treated:
214
(%) Rate (%)
1450 2517.1000 -Pebbles, gravel, broken or 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
crushed stone, of a kind CH, IS, KR, AU, HK,
commonly used for concrete MO, GE
aggregates, for road metaling or 2 AP
for railway or other ballast,
shingle and flint, whether or not
heat-treated
1451 2517.2000 -Macadam of slag, dross or 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
similar industrial waste, CH, IS, KR, AU, HK,
whether or not incorporating the MO, GE
materials cited in Tax 2517. 10
1452 2517.3000 -Tarred macadam 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
CH, IS, KR, AU, HK,
MO, GE
-Granules, chippings and powder,

stones of Tax 25. 15 or 25. 16,
whether or not heat-treated:
1453 2517.4100 --Of marble 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
CH, IS, KR, AU, HK,
MO, GE
1.5 AP
1454 2517.4900 --Other 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
CH, IS, KR, AU, HK,
MO, GE
25.18 Dolomite, whether or not

calcined, including dolomite
by sawing or otherwise, into
(including square) shape;
dolomite ramming mix:
1455 2518.1000 -Dolomite, not calcined or 3∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
sintered CH, IS, KR, AU, HK,
MO, GE
1.5 AP
1456 2518.2000 -Calcined or sintered dolomite 3∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, KR, AU, HK,
MO, GE
1457 2518.3000 -Dolomite ramming mix 3∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, KR, AU, HK,
MO, GE
25.19 Natural magnesium carbonate
(magnesite); fused magnesia;
dead-burned (sintered)
magnesia, whether or not
containing small quantities of
other oxides added before
sintering; other magnesium
215
No. Tariff Code oxide, whether or not pure:
Article description MFN Conventional Rate(%) Preferential Rate(%) General
Rate(%) Rate(%)
1458 2519.1000 -Natural magnesium carbonate 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
(magnesite) CH, IS, KR, AU, HK,
MO, GE
-Other：
1459 2519.9010 ---Fused magnesia 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
MO, GE
1460 2519.9020 ---Dead-burned (sintered) 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
magnesia CH, IS, KR, AU, HK, LD
MO, GE
1461 2519.9030 --Light-burned magnesia 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
MO, GE
---Other：
1462 2519.9091 ----Magnesium oxide , 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
chemically pure CH, IS, KR, AU, HK, LD
MO, GE
MO, GE
ex25199099 Other mineral products） ∆1

containing 70% by weight of
magnesium oxide
25.20 Gypsum; anhydrite; plasters
(consisting of calcined gypsum
or calcium sulphate) whether
or not colored, with or
without small quantities of
accelerators or retarders：
1464 2520.1000 -Gypsum; anhydrite 5 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored 80
MO
2 GE
2.5 AP
-Plasters：
1465 2520.2010 ---For dental use 5 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored 40
MO, GE
216
(%) Rate (%)
1466 2520.2090 ---Other 5 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored Nation 80
GE
2 KR
25.21 Limestone flux; limestone and

other calcareous stone, of a
kind used for the manufacture
of lime or cement:
1467 2521.0000 Limestone flux; limestone and 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
other calcareous stone, of a kind CH, IS, KR, AU, HK,
used for the manufacture of lime MO, GE
or cement 2.5 AP
25.22 Quicklime, slaked lime and

hydraulic lime, other than
calcium oxide and hydroxide of
Tax 28.25:
1468 2522.1000 -Quicklime 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 80
CH, IS, KR, AU, HK,
MO, GE
2.5 AP
1469 2522.2000 -Slaked lime 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 80
CH, IS, KR, AU, HK,
MO, GE
2.5 AP
1470 2522.3000 -Hydraulic lime 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 80
MO, GE
25.23 Portland cement, aluminous

cement, slag cement,
super-sulfated cement and
similar hydraulic cements,
whether or not colored or in the
form of clinkers:
1471 2523.1000 -Cement clinkers 5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
TW, GE
2.5 AP
4 PK
-Portland cement:
1472 2523.2100 --White cement, whether or not 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
artificially colored CH, IS, KR, AU, HK,
MO, TW, GE
3.8 AP
217
(%) Rate (%)
MO, TW, GE
3.8 AP
147 2523.3000 -Aluminous cement 5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
GE
2.5 AP
4 PK
147 2523.9000 -Other hydraulic cements 5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
GE
4 PK
25.24 Asbestos:
147 2524.1000 -Crocidolite asbestos 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
6 CH, IS, KR, AU, HK, 1LD1
MO, GE
-Other:
147 2524.9010 ---Of long staple 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
25.25 Mica, including mica sheets;

mica waste:
147 2525.1000 -Crude mica and mica sheets 5∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
2.5 AP
148 2525.2000 -Mica powder 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
MO, GE
2.5 AP
148 2525.3000 -Mica waste 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
MO, GE
218
(%) Rate (%)
25.26 Natural steatite, whether or not
by sawing or otherwise, into :
blocks or slabs or a rectangular
(including square) shape; talc:
-Not crushed, not powdered:
1482 2526.1010 ---Natural steatite 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
1483 2526.1020 ---Talc 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
1.5 AP
-Crushed or powdered:
1484 2526.2010 ---Natural steatite 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
1485 2526.2020 ---Talc 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
25.28 Natural borates and
concentrates thereof (whether
or not calcined), but not
including borates separated
from natural brine; natural
boric acid containing not more
than 85% of H3BO3 calculated
on the dry weight:
1486 2528.0010 ---Natural borates and 3∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
concentrates thereof (whether or CH, IS, KR, AU, HK, LD
not calcined) MO, GE
MO, GE
25.29 Feldspar; leucite; nepheline

and nepheline syenite;
fluorspar:
1488 2529.1000 -Feldspar 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
1.5 AP
-Fluorspar:
1489 2529.2100 --Containing by weight 97% or 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
less of calcium fluoride CH, IS, KR, AU, HK, LD
MO, GE
1.5 AP
219
(%) Rate (%)
1490 2529.2200 --Containing by weight more 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
than 97% of calcium fluoride CH, IS, KR, AU, HK,
MO, GE
1491 2529.3000 -Leucite; nepheline and nepheline 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
syenite CH, IS, KR, AU, HK,
MO, GE
25.30 Mineral substances not

-Vermiculite, perlite and
chlorites, unexpanded:
1492 2530.1010 ---Chlorites 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
1493 2530.1020 ---Vermiculite, perlite 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
unexpanded CH, IS, KR, AU, HK,
MO, GE
2.5 AP
1494 2530.2000 -Kieserite, epsomite (natural 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
magnesium sulphates) CH, IS, KR, AU, HK, LD
MO, GE
-Other:
1495 2530.9010 ---Mineral medicinal substances 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1496 2530.9020 ---Ores of rare earth metals 0 0 Favored Nation 0

LD
---Other:
1497 2530.9091 ----Wollastonite 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
1.5 AP
CH, KR, AU, HK, MO, LD
GE
1.5 AP
ex25309099 Celestite ∆1
ex25309099 Spodumene ∆0
ex25309099 Brucite ∆1
220
Chapter 26
Ores, slag and ash
Notes:
(a) Slag or similar industrial waste prepared as macadam (Tax 25. 17);
(b) Natural magnesium carbonate (magnesite), whether or not calcined (Tax 25. 19);
(c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (Tax 27. 10);
(d) Basic slag of Chapter 31;
(e) Slag wool, rock wool or similar mineral wools (Tax 68. 06);
(f)Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or
precious metal compounds, of a kind used principally for the recovery of precious metal (Tax 71. 12);
(g) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
2. For the purposes of Tax 26. 01 to 26. 17, the term "ores” means minerals of mineralogical species actually used in the
metallurgical industry for the extraction of mercury, of the metals of Tax 28. 44 or of the metals of Section XIV or XV, even if they
are intended for non-metallurgical purposes. Tax 26. 01 to 26. 17 do not, however, include minerals which have been submitted to
processes not normal to the metallurgical industry.
3. Tax 26. 20 applies only to:
(a) Slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of
chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (Tax 26. 21);
(b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of
arsenic or metals or for the manufacture of their chemical compounds.
Tax Notes:
1. For the purposes of Tax 2620. 21, "leaded gasoline sludges and leaded anti-knock compound sludges” mean sludges obtained
from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of
lead, lead compounds and iron oxide.
2. Slag ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or
those metals or for the manufacture of their chemical compounds, are to be classified in Tax 2620. 60.
(%) (%) Rate (%)
26.01 Iron ores and concentrates,
including roasted iron pyrites
Iron ores and concentrates, other
than roasted iron pyrites
--Non-agglomerated:
1499 2601.1110 ---The average grain size less 0 0 Favored Nation LD 0
than 0. 8 mm
1500 2601.1120 ---The average grain size not less than 0 0 Favored Nation LD 0
0. 8 mm, but not more than 6. 3 mm
1501 2601.1190 ---Other 0 0 Favored Nation LD 0
1502 2601.1200 --Agglomerated 0 0 Favored Nation LD 0
1503 2601.2000 -Roasted iron pyrites 0 0 Favored Nation LD 0
26.02 Manganese ores and
concentrates, including
ferruginous manganese ores
and concentrates with a
manganese content of 20% or
more, calculated on the dry
weight:
1504 2602.0000 Manganese ores and 0 0 Favored Nation LD 0
concentrates, including
ferruginous manganese ores and
concentrates with a manganese
content of 20% or more,
calculated on the dry weight:
26.03 Copper ores and concentrates
1505 2603.0000 Copper ores and concentrates 0 0 Favored Nation LD 0
26.04 Nickel ores and concentrates
1506 2604.0000 Nickel ores and concentrates 0 0 Favored Nation LD 0
26.05 Cobalt ores and concentrates
1507 2605.0000 Cobalt ores and concentrates 0 0 Favored Nation LD 0
221
(%) (%) Rate (%)
26.06 Aluminum ores and
concentrate
1508 2606.0000 Aluminum ores and concentrate 0 0 Favored Nation LD 0
26.07 Lead ores and concentrates
1509 2607.0000 Lead ores and concentrates 0 0 Favored Nation LD 0
26.08 Zinc ores and concentrates
1510 2608.0000 Zinc ores and concentrates 0 0 Favored Nation LD 0
26.09 Tin ores and concentrates
1511 2609.0000 Tin ores and concentrates 0 0 Favored Nation LD 0
26.10 Chromium ores and
concentrates:
1512 2610.0000 Chromium ores and concentrates: 0 0 Favored Nation LD 0
26.11 Tungsten ores and concentrates
1513 2611.0000 Tungsten ores and concentrates 0 0 Favored Nation LD 0
26.12 Uranium or thorium ores and
concentrates:
1514 2612.1000 -Uranium or thorium ores and 0 0 Favored Nation LD 0
concentrates:
1515 2612.2000 -Thorium ores and concentrates 0 0 Favored Nation LD 0
26.13 Molybdenum ores and
concentrates:
1516 2613.1000 -Roasted 0 0 Favored Nation LD 0
1517 2613.9000 -Other 0 0 Favored Nation LD 0
26.14 Titanium ores and concentrates
1518 2614.0000 Titanium ores and concentrates 0 0 Favored Nation LD 0
26.15 Niobium, tantalum, vanadium
or zirconium ores and
concentrates:
1519 2615.1000 -Zirconium ores and concentrates 0 0 Favored Nation LD 0
-Other:
1520 2615.9010 ---Hydrated Tantalum-Niobium ) 0 0 Favored Nation LD 0
materials or enriched materials
from Tantalum/Niobium ores
26.16 Precious metal ores and
concentrates:
1522 2616.1000 -Silver ores and concentrates 0 0 Favored Nation LD 0
26.17 Other ores and concentrates:
-Antimony ores and concentrates:
1524 2617.1010 ---Crude antimony (Antimony 0 0 Favored Nation LD 0
concentrates which are
mineral products)
-Other:
1526 2617.9010 ---Cinnabar 3 0 AS, PK, CL, 0 Favored Nation LD 14
NZ, PE, CR,
CH, IS, KR,
AU, HK,
MO, GE
26.18 Granulated slag (slag sand)
from the manufacture of iron
or steel:
1528 2618.0010 ---Containing mainly Manganese 4 0 AS, PK, CL, 0 Favored Nation 1LD1 35
NZ, PE, CR,
CH, IS, KR,
AU, HK,
MO, GE
222
Rate(%) Rate(%)
1529 2618.0090 ---Other 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 35
CH, IS, KR, AU, HK,
MO, GE
3.2 AP
26.19 Slag, dross (other than

granulated slag), scaling and
other waste from the
manufacture of iron or steel:
1530 2619.0000 Slag, dross (other than granulated 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 35
slag), scaling and other waste CH, IS, KR, AU, HK,
from the manufacture of iron or MO, GE
steel:
、
26.20 Slag, ash and residues (other
than from the manufacture of
iron or steel), containing metals
arsenic, or their compounds:
-Containing mainly zinc：
1531 2620.1100 --Hard zinc spelter 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
-Containing mainly lead：

1533 2620.2100 --Leaded gasoline sludges and 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
leaded anti-knock compound CH, IS, KR, AU, HK, LD
sludges MO, GE
MO, GE
1535 2620.3000 -Containing mainly copper 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
1536 2620.4000 -Containing mainly aluminum 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
1537 2620.6000 -Containing arsenic, mercury, 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
thallium or their mixtures, of a CH, IS, KR, AU, HK, LD
kind used for the extraction of MO, GE
arsenic or those metals or for the
manufacture of their chemical
compounds
-Other：
223
(%) Rate (%)
1538 2620.9100 --Containing antimony, 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
beryllium, cadmium, chromium CH, IS, KR, AU, HK,
or their mixtures MO, GE
--Other:
1539 2620.9910 ---Containing mainly tungsten 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
26.21 Other slag and ash, including

seaweed ash (kelp); ash and
residues from the incineration
of municipal waste:
1541 2621.1000 -Ash and residues from the 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
incineration of municipal waste CH, IS, AU, HK, MO,
GE
1542 2621.9000 -Other 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
CH, IS, KR, AU, HK,
MO, GE
224
Chapter 27
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Notes:
(a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in Tax 27.
11;
(b) Medicaments of Tax 30. 03 or 30. 04; or
(c) Mixed unsaturated hydrocarbons of Tax 33.01, 33.02 or 38. 05.
2. References in Tax 27. 10 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and
oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons,
obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.
However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300℃, after
conversion to 1, 013 millibars when a reduced-pressure distillation method is used (Chapter 39).
3. For the purposes of Tax 27. 10, “waste oils” means waste containing mainly petroleum oils and oils obtained from bituminous
minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:
(a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used
transformer oils);
(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for
example, chemicals) used in the manufacture of the primary products; and
(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills or storage tank
washings, or from the use of cutting oils for machining operations.
Tax Notes:
1. For the purposes of Tax 2701. 11, "anthracite” means coal having a volatile matter limit (on a dry, mineral - matter -
free basis) not exceeding 14%.
2. For the purposes of Tax 2701.12, "bituminous coal” means coal having a volatile matter limit (on a dry, mineral-matter-free
basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter- free basis) equal to or greater than 5, 833 kcal/kg.
3. For the purposes of Tax 2707.10, 2707. 20, 2707.30 and 2707.40, the terms “crude benzene", “crude cresylic acid", “crude
xylene” and “naphthalene” apply to products which contain more than 50% by weight of benzene, cresylic acid, xylene, or
naphthalene, respectively.
4. For the purposes of Tax 2710.12, "light oils and products” are those of which according to ISO 3405 method (ASTMD 86
method to identify), 90% or more by volume (including losses) distil at 210℃.
5. For the purposes of the Tax of Tax 27.10, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel,
derived from animal or vegetable fats and oils whether or not used
(%) Rate (%)
27.01 Coal; briquettes, balls and
similar solid fuels
manufactured from coal:
-Coal, whether or not pulverized,
but not agglomerated
1543 2701.1100 --Anthracite 3 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored 20
MO, GE
--Bituminous coal:
1544 2701.1210 ---Coking coal 3 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored Nation 20
MO, GE
1545 2701.1290 ---Other 6 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored Nation 20
MO, GE
225
(%) Rate (%)
1546 2701.1900 --Other coal 5 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored 20
CH, IS, KR, AU, HK, Nation
MO, GE LD
3.5 AP
1547 2701.2000 -Briquettes, ovoids and similar 5 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored 50
solid fuels manufactured from CH, IS, KR, AU, HK, Nation
coal MO, GE LD
27.02 Lignite, whether or not

agglomerated, excluding jet:
1548 2702.1000 -Lignite, whether or not 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
pulverized, but not agglomerated CH, IS, KR, AU, HK,
MO, GE
1549 2702.2000 -Agglomerated lignite 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
27.03 Peat (including peat litter),

whether or not agglomerated
1550 2703.0000 Peat (including peat litter), 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
whether or not agglomerated CH, IS, KR, AU, HK, 1LD1
MO, GE
2.5 AP
27.04 Coke and semi-coke of coal, of

lignite or of peat, whether or
not agglomerated; retort
carbon:
1551 2704.0010 ---Coke and semi-coke 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
CH, IS, KR, AU, HK, 1LD1
MO, GE
2.5 AP
MO, GE
2.5 AP
27.05 Coal gas, water gas, producer

gas and similar gases, other
than petroleum gases and other
gaseous hydrocarbons:
1553 2705.0000 Coal gas, water gas, producer gas 5∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
and similar gases, other than CH, IS, KR, AU, HK, 1LD1
petroleum gases and other MO, GE
226
227
(%) Rate (%)
27.06 Tar distilled from coal, from
lignite or from peat, and other
mineral tars, whether or not
dehydrated or partially
distilled, including
reconstituted tars:
1554 2706.0000 Tar distilled from coal, from 6∆1 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
lignite or from peat, and other IS, KR, AU, HK, MO, 1LD1
mineral tars, whether or not GE
dehydrated or partially distilled,
including reconstituted tars 4.5 PK
27.07 Oils and other products of the
distillation of high temperature
coal tar; similar products in
which the weight of the
aromatic constituents exceeds
that of the non-aromatic
constituents:
1555 2707.1000 -Crude benzene 6 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, AU, HK, MO,
GE
3.6 KR
4.5 PK
1556 2707.2000 -Crude cresylic acid 6 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
IS, KR, AU, HK, MO,
GE
4.5 PK
1557 2707.3000 -Crude xylene 6∆2 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 20
3.6 KR
4.5 PK
1558 2707.4000 -Naphthalene 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 30
4 PK
4.2 KR
6 AP
1559 2707.5000 -Other aromatic hydrocarbon 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 30
mixtures of which 65% or more
, CH, IS, AU, HK, MO, GE
by volume (including losses) 4 PK
distils at 250℃ by the ASTM 4.2 KR
D86 method
-Other:
1560 2707.9100 --Creosote oils 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
2.8 KR
4 PK
--Other:
228
Rate(%) Rate(%)
156 2707.9910 ---Phenols 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 30
MO, GE
4 PK
156 2707.9990 ---Other 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 30
2 CH, IS, AU, HK, MO, GE
4 PK
4.2 KR
27.08 Pitch and pitch coke,

obtained from coal tar or from
other mineral tars：
1563 2708.1000 -Pitch 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 1LD1 35
IS, KR, AU, HK, MO,
GE
4 PK
156 2708.2000 -Pitch coke 6 0 AS, CL, NZ, PE, CR, 0 Favored Nation 11
4 CH, IS, AU, HK, MO, 1LD1
GE
2.4 KR
4.5 PK
ex27082000 Needle-shaped pitch coke ∆3

27.09 Petroleum oils and oils
obtained from bituminous
minerals, crude：
156 2709.0000 Petroleum oils and oils obtained 0 0 Favored Nation ①
5 from bituminous minerals, LD
crude：
27.10 Petroleum oils and oils
minerals, other than crude;
products not elsewhere
specified or included,
containing by weight 70% or
more of petroleum oils or of
oils obtained from bituminous
minerals, these oils being the
basic constituents of the
products; waste oils：
-Petroleum oils and oils obtained
from bituminous minerals (other
than crude) and products not
included, containing by weight ）
70% or more of petroleum oils or
of oils obtained from bituminous
products ; excluding biodiesel,
other than waste oils：
--Light oils and products:：
156 2710.1210 ---Motor gasoline, aviation 5∆1 0 AS, SG, PK, CL, NZ, CR, 0 Favored Nation 14
6 gasoline CH, IS, AU, HK, MO, 1LD1
3 GE
KR
1 General rate：85 yuan/ton
229
Rate(%) Rate(%)
1567 2710.1220 ---Naphtha 6∆0 0 AS, SG, PK, CL, NZ, CR, 0 Favored Nation 1LD1 20
3.6 KR
5.4 AP
1568 2710.1230 ---Rubber solvent, paint solvent, 6 0 CL, NZ, CR, CH, IS, 0 Favored Nation 2LD2 30
extractive solvent AU, HK, MO, GE
3.6 KR
5 AS
---Other：
1569 2710.1291 ----Nonene 9 0 CL, NZ, CR, CH, IS, 0 Favored Nation 2LD2 20
AU, HK, MO
3.6 GE
5 AS
5.4 KR
ex27101291 Nonene, excluding biodiesel, ∆4

excluding biodiesel (Carbon 9
isomer mixtures
containing >90%.
1570 2710.1299 ----Other 9 0 CL, NZ, CR, CH, IS, 0 Favored Nation 2LD2 20
AU, HK, MO
3.6 GE
5 AS
5.4 KR
ex27101299 Mixture of isomers of isoamylene ∆5

--Other：
---Kerosene distillates：
1571 2710.1911 ----Aviation kerosene 9∆0 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 14
MO, TW, GE
4 PK
1572 2710.1912 ----Lamp-kerosene 9 0 CL, NZ, PE, CR, CH, IS, 0 Favored Nation 14
AU, HK, MO 2LD2
3.6 GE
5 AS
5.4 KR
1573 2710.1919 ----Other 6 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 20
CR, CH, IS, KR, AU, HK, 1LD1
MO, TW, GE
ex27101919 Normal paraffin hydrocarbon ∆2

(C9-C13)
---Diesel oils and other fuel oils：
230
(%) Rate (%)
1574 2710.1922 ----Fuel oils No.5 - No.7 6∆1 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
4.5 PK
1575 2710.1923 ----Diesel engine 6∆1 0 CL, NZ, 11

PE, CR, CH,
IS, AU, HK,
MO, GE
3.6 KR
5 AS
2LD2
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
3.6 KR
4.5 PK
ex27101929 Paraffin oils excluding biodiesel ∆0
(which < 20% by volume
distil<350℃, which>80% by
volume distil< 550℃)
---Lubricating oils, lubricating
greases and other heavy oils:
1577 2710.1991 ----Lubricating grease 6 0 AS, SG, 0 Favored Nation 17
LD
PK, CL, NZ,
PE, CR, CH,
IS, AU, HK,
MO, GE
3.6 KR
5.4 AP
1578 2710.1992 ----Lubricating oils 6 0 AS, SG, 0 Favored Nation 17
1LD1
PK, CL, NZ,
PE, CR, CH,
IS, AU, HK,
MO, GE
3.6 KR
5.4 AP
1579 2710.1993 ----Basic oils for lubricating oils 6 0 AS, SG, 0 Favored Nation 17
1LD1
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
TW, GE
3.6 KR
4 PK
1580 2710.1994 ----Liquid paraffin and heavy 6 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 20
liquid paraffin CR, CH, IS, KR, AU, HK, 1LD1
MO, TW, GE
5.4 AP
231
(%) Rate (%)
1581 2710.1999 ----Other 6 0 AS, SG, PK, CL, NZ, 0 Favored Nation 20
PE, CR, CH, IS, AU, 1LD1
HK, MO, GE
4.2 KR
1582 2710.2000 -Petroleum oils and oils obtained 6 0 AS, SG, PK, CL, NZ, CR, 0 Favored Nation 20
from bituminous minerals, other CH, IS, AU, HK, MO, 1LD1
）
than crude; products not else- TW, GE
where specified or included,
more of petroleum oils or of oils
obtained from bituminous 3.6 KR
products; containing biodiesel
<30%, other than waste oils
-Waste oils:
1583 2710.9100 --Containing polychlorinated 6 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
biphenyls (PCBs), CH, IS, AU, HK, MO, 1LD1
polychlorinated terphenyls 4 GE
(PCTs) or polybrominated PK
biphenyls (PBBs)
MO, GE
4 PK
27.11 Petroleum gases and other

-Liquefied:
1585 2711.1100 --Natural gas 0 0 Favored Nation 20
LD
1586 2711.1200 --Propane 5∆1 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 20
MO, GE
3.5 AP
--Butanes:
1587 2711.1310 ---Liquid or liquefied-gas fuels in 5 0 AS, SG, 0 Favored Nation 80
containers of a kind used for 1LD1
filling or refilling cigarette or CL, NZ, PE,
similar lighters and of a capacity CR, IS, AU,
exceeding 300cm3 HK, MO, GE
3.3 CH
4.4 KR
4.5 PK
1588 2711.1390 ---Other 5∆1 0 AS, SG, PK, CL, NZ, 0 Favored Nation 20
HK, MO, GE
2 KR
1589 2711.1400 --Ethylene, propylene, butylene 5 0 AS, SG, PK, CL, NZ, 0 Favored Nation 20
and butadiene PE, CR, CH, IS, AU, 1LD1
HK, MO, GE
3 KR
--Other:
232
(%) Rate (%)
1590 2711.1910 —Liquid or liquefied-gas fuels in 5 0 AS, SG, 0 Favored Nation 80
containers of a kind used for 1LD1
filling or refilling cigarette or CL, NZ, PE,
similar lighters and of a capacity CR, CH, IS,
exceeding 300cm3 AU, HK, MO,
GE
3.5 AP
4 KR
4.5 PK
1591 2711.1990 ---Other 3 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 20
CR, CH, IS, KR, AU, 2LD2
HK, MO, GE
2.1 AP
-In gaseous state:
1592 2711.2100 --Natural gas 0 0 Favored Nation 20
LD
1593 2711.2900 --Other 5 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 20
HK, MO, GE
27.12 Petroleum jelly; paraffin wax,
microcrystalline petroleum
wax, slack wax, ozokerite,
lignite wax, peat wax, other
mineral waxes, and similar
products obtained by synthesis
or by other processes, whether
or not colored: ：
1594 2712.1000 -Petroleum jelly 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 45
4 PK
1595 2712.2000 -Paraffin wax containing by 8 0 AS, CL, 0 Favored Nation 45
weight less than 0. 75% of oil LD
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
-Other:
1596 2712.9010 ---Microcrystalline petroleum 8 0 AS, SG, 0 Favored Nation 45
wax LD
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
3.2 KR
4 PK
LD
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
3.2 KR
4 PK
27.13 Petroleum coke, petroleum
bitumen and other residues of
petroleum oils or of oils
minerals:
-Petroleum coke:
--Not calcined:
233
(%) Rate (%)
1598 2713.1110 ---Containing by weight less than 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
3% of Sulphur CH, IS, AU, HK, MO, LD
1.8 GE
KR
GE
1.8 KR
--Calcined:
1600 2713.1210 ---Containing by weight less than 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
0.8% of Sulphur CH, IS, AU, HK, MO, GE LD
KR
1.8
CH, IS, AU, HK, MO, GE LD
1.8 KR
1602 2713.2000 -Petroleum bitumen 8 0 AS, SG, 0 Favored Nation 35

LD
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 PK
4.8 KR
5.6 AP
1603 2713.9000 -Other residues of petroleum 6 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 35
oils or of oils obtained from CR, CH, IS, KR, AU, LD
bituminous minerals HK, MO, GE
27.14 Bitumen and asphalt, natural; ,

bituminous or oil shale and tar
sands; asphaltites and asphaltic
rocks:
1604 2714.1000 -Bituminous or oil shale and tar 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 20
sands CH, IS, KR, AU, HK, LD
MO, GE
4.5 PK
-Other:
1605 2714.9010 ---Natural bitumen and asphalt 8∆4 0 AS, SG, 0 Favored Nation 35
LD
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 PK
4.8 KR
1606 2714.9020 ---Emulsified bitumen and 0 0 Favored Nation 20
asphalt LD
234
(%) Rate (%)
1607 2714.9090 ---Other 3 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 20
CR, CH, IS, KR, AU,
HK, MO, GE
、
27.15 Bituminous mixtures based on
natural asphalt, on natural
bitumen, on petroleum
bitumen, on mineral tar or on
mineral tar pitch (for example,
bituminous mastics,
cut-backs):
1608 2715.0000 Bituminous mixtures based on, 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 35
natural asphalt, on natural CH, IS, AU, HK, MO, GE
bitumen, on petroleum bitumen, 3.2 KR
on mineral tar or on mineral tar 4 PK
pitch (for example, bituminous
mastics, cut-backs):
27.16 Electrical energy

1609 2716.0000 Electrical energy 0 0 Favored Nation LD 8
235
SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Notes:
1.
(a) Goods (other than radioactive ores) answering to a description in
Tax 28. 44 or 28. 45 are to be classified in those Tax and in no other Tax of the Nomenclature.
(b) Subject to paragraph (a) above, goods answering to a description in Tax 28.43, 28. 46 or 28. 52 are to be classified in those Tax
and in no other Tax of this Section.
2. Subject to Note 1 above, goods classifiable in Tax 30.04, 30. 05, 30. 06, 32. 12, 33. 03, 33. 04, 33. 05, 33. 06, 33. 07, 35. 06,
37.07, or 38. 08 by reason of being put up in measured doses or for retail sale are to be classified in those Tax and in no other Tax
of the Nomenclature.
3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to
be mixed together to obtain a product of Section VI or VⅡ, are to be classified in the Tax appropriate to that product, provided that
the constituents are:
(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first
being repacked;
(b) presented together; and
(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to
another.
Chapter 28
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals of radioactive
elements or of isotopes
Note:
1. Except where the context otherwise requires, the Tax of this Chapter apply only to:
(a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;
(b) The products mentioned in (a)above dissolved in water;
(c) The products mentioned in (a) above dissolved in other solvents, provided that the solution constitutes a normal and necessary
method of putting up these products adopted solely for reasons of safety or for transport, and that the solvent does not render the
product particularly suitable for specific use rather than for general use;
(d) The products mentioned in (a), (b) or (c) above with an added stabilizer (including an anti-caking agent) necessary for their
preservation or transport;
(e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a coloring substance added to facilitate
their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use
rather than for general use.
2. In addition to dithionites and sulphoxylates stabilized with organic sub-stances (Tax 28. 31), carbonates and percarbonate of
inorganic bases (Tax 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (Tax 28. 37), fulminates, cyanates
and thiocyanates, of inorganic bases (Tax 28.42), organic products included in Tax 28. 43 to 28. 46 and 28. 52 and carbides (Tax 28.
49), only the following compounds of carbon are to the classified in this Chapter:
(a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanate and other simple or complex cyanogen acids (Tax 28.
11);
(b) Oxyhalide of carbon (Tax 28. 12);
(c) Carbon disulfide (Tax 28. 13);
(d) Thiocarbonates, selenium carbonates, tellurium carbonates, selenium cyanates, tellurium cyanates, Reinecke salt and other
complex cyanates, of inorganic bases (Tax 28. 42);
(e) Hydrogen peroxide, solidified with urea (Tax 28.47), carbon oxysulfide, thiocarbonyl halides, cyanogen, cyanogen halides and
cyanamide and its metal derivatives (Tax 28. 53) other than calcium cyanamide, whether or not pure (Chapter 31).
3. Subject to the provisions of Note 1 to Section M, this Chapter does not cover:
(a) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;
(b) Organo-inorganic compounds other than those mentioned in Note 2 above;
(c) Products mentioned in Note 2, 3, 4 or 5 to Chapter 31;
(d) Inorganic products of a kind used as luminophores, of Tax 32. 06; glass frit and other glass in the form of powder, granules of
flakes, of Tax 32. 07;
(e)Artificial graphite (Tax 38. 01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of Tax
38. 13; ink removers put up in packings for re tail sale, of Tax 38.24, cultured crystals (other than optical elements) weighing not
less than 2.5g each, of the halides of the alkali or alkaline-earth metals, of Tax 38. 24;
(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (Tax 71.02 to 71. 05), or
precious metals or precious metal alloys of Chapter 71;
(g) The metals, whether or not pure, metal alloys or ceramic metals, including sintered metal carbides (metal carbides sintered with
a metal), of Section XV; or
(h) Optical elements, for example, of the halides of the alkali or alkaline-earth metals (Tax 90. 01).
4. Chemically defined complex acids consisting of a nonmetal acid of sub- Chapter IV and a metal acid of sub-Chapter II are to be
236
classified in Tax 28. 11.
5. Tax 28. 26 to 28.42 apply only to metal or ammonium salts or per-salts. Except where the context otherwise requires, double or
complex salts are to be classified in Tax 28. 42.
(a)Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number
greater than 84;
(b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV),
whether or not mixed together;
(c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed
together;
(d) Alloys, dispersions (including ceramic metals), ceramic products and mixtures containing these elements or isotopes or
inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 microcuire/g);
(e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors;
(f) Radioactive residues whether or not usable.
The term “isotopes”, for the purposes of this Note and of the wording of Tax 28. 44 and 28. 45, refers to:
(i) individual nuclides, excluding, however, those existing in nature in the monoisotopic state;
(ii) mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the
natural isotopic composition has been artificially modified.
7. Tax 28. 53 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.
8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided
that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, whalers or similar
forms, they fall in Tax 38.18.
Tax Note:
For the purposes of Tax 2852. 10, the expression “chemically defined” means all organic or inorganic compounds of mercury
meeting the requirements of paragraphs(a) to (e) of Note 1 to Chapter 28 or paragraphs (a) to (h) of Note 1 to Chapter 29
(%) Rate (%)
I Chemical elements
28.01 Fluorine, chlorine, bromine
and iodine:
1610 2801.1000 -Chlorine 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 80
MO, GE
1611 2801.2000 -Iodine 5 0 AS, PK, NZ, CR, CH, 0 Favored Nation 30
GE
-Fluorine ; bromine:
1612 2801.3010 ---Fluorine 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
4.5 AP
1613 2801.3020 ---Bromine 5∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
28.02 Sulphur, sublimed or

precipitated; colloidal sulphur
1614 2802.0000 Sulphur, sublimed or 5∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
precipitated; colloidal sulphur CH, IS, KR, AU, HK, 1LD1
MO, GE
237
(%) Rate (%)
28.03 Carbon (carbon blacks and
other forms of carbon not
included):
1615 2803.0000 Carbon (carbon blacks and other 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
forms of carbon not elsewhere CH, AU, HK, MO, TW,
specified or included): GE
3.3 AP, KR
28.04 Hydrogen, rare gases and other
non-metals:
1616 2804.1000 -Hydrogen 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2.2 KR
-Rare gases:
1617 2804.2100 --Argon 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
1619 2804.3000 -Nitrogen 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1620 2804.4000 -Oxygen 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 80
MO, GE
1621 2804.5000 -Boron; tellurium 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
ex28045000 tellurium ∆0
-Silicon:
--Containing by weight not less
than 99. 99% of silicon:
---Monocrystals doped for use in
electronics, in the form of
cylinders or rods, 7. 5cm or more
in diameter:
1622 2804.6117 ----30cm or more in diameter 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK,
MO, GE
238
Rate(%) Rate(%)
1623 2804.6119 ----Other 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, AU, HK, MO,
GE
1624 2804.6120 ---Other monocrystals doped for 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
use in electronics, in the form of CH, IS, KR, AU, HK,
cylinders or rods MO, GE
3.6 AP
2.4 GE
KR
MO, GE
-Phosphorus：
1627 2804.7010 ---Yellow phosphorus (white 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
phosphorus) CH, IS, KR, AU, HK, LD
MO, GE
2.2 GE
KR
1629 2804.8000 -Arsenic 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
-Selenium：
1630 2804.9010 ---Crystals doped for use in 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
electronics, in the form CH, IS, KR, AU, HK, LD
of cylinders or rods MO, GE
3.2 AP
1631 2804.9090 ---Other 5∆0 0 AS, PK, CL, NZ, CR, 0 Favored Nation 30
MO, GE
1.9 PE
28.05 Alkali or alkaline-earth metals;

rare-earth metals, scandium
and yttrium, whether or not
inter-mixed or inter-alloyed;
mercury:
-Alkali metals or alkaline-earth
metals：
239
(%) Rate (%)
1632 2805.1100 --Sodium 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1633 2805.1200 --Calcium 5∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
--Other:
1634 2805.1910 ---Lithium 5∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
-Rare-earth metals, scandium and

yttrium, whether or not
intermixed or inter-alloyed:
---Not intermixed or
inter-alloyed:
1636 2805.3011 ----Neodymium 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1637 2805.3012 ----Dysprosium 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1638 2805.3013 ----Terbium 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1639 2805.3014 ----Lanthanum 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1640 2805.3015 ----Cerium 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1641 2805.3016 ----Praseodymium 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
240
(%) Rate (%)
1642 2805.3017 ----Yttrium 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1643 2805.3019 ----Other 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
---intermixed or inter-alloyed:
1644 2805.3021 ----Battery grade 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
1646 2805.4000 -Mercury 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
II INORGANIC ACIDS AND

INORGANIC OXYGEN
COMPOUNDS OF
NON-METALS
28.06 Hydrogen chloride
(hydrochloric acid);
chlorsulfonic acid:
1647 2806.1000 -Hydrogen chloride (hydrochloric 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 80
acid) CH, IS, KR, AU, HK, 1LD1
MO, GE
1648 2806.2000 -Chlorsulfonic acid 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
MO, GE
28.07 Sulfuric acid; oleum
1649 2807.0000 Sulfuric acid; oleum 5∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
28.08 Nitric acid; sulphonitric acids:
1650 2808.0000 Nitric acid; sulphonitric acids: 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
MO, GE
28.09 Phosphorus pentoxide;
phosphoric acid;
polyphosphoric acids, whether
or not chemically defined:
241
(%) Rate (%)
1651 2809.1000 -Phosphorus pentoxide 1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 8
MO, GE
-Phosphoric acid and

polyphosphoric acids
---Phosphoric acid,
metaphosphoric acid and
pyrophosphoric acid:
1652 2809.2011 ----Phosphoric acid, food grade 1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 8
MO, GE
0.4 KR
MO, GE
28.10 Oxides of boron; boric acids:

1655 2810.0010 ---Oxides of boron 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
4.5 AP
1656 2810.0020 ---Boric acids 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
28.11 Other inorganic acids and

other inorganic oxygen
compounds of non-metals:
-Other inorganic acids
--Hydrofluoric acid
1657 2811.1110 ---Electronic hydrofluoric acid 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
MO, GE
1659 2811.1200 --Hydrocyanic acid 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
4 AP
--Other:
242
(%) Rate (%)
1660 2811.1920 ---Hydrogen selenide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
CH, IS, AU, HK, MO,
GE
2.2 KR
CH, IS, AU, HK, MO,
GE
2.2 KR
-Other inorganic oxygen
compounds of non-metals:
1662 2811.2100 --Carbon dioxide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
--Silicon dioxide:
1663 2811.2210 ---Silica gel 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
MO, GE
III DI. Halogen or Sulphur

Compounds of Non-Metals
28.12 Halides and halide oxides of
non-metals:
-Chlorides and chloride oxides:
1666 2812.1100 --Carbonyl dichloride (phosgene) 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1667 2812.1200 --Phosphorus oxychloride 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1668 2812.1300 --Phosphorus trichloride 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
243
(%) Rate (%)
1669 2812.1400 --Phosphorus pentachloride 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1670 2812.1500 --Sulfur monochloride 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1671 2812.1600 --Sulfur dichloride 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1672 2812.1700 --Thionyl chloride 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
-Other:
---Fluoride and oxyfluoride:
1674 2812.9011 ----Nitrogen trifluoride 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
3.3 KR
2.2 GE
2.2 KR
28.13 Sulfides of non-metals;

:
commercial phosphorus
trisulfides
1677 2813.1000 -Carbon disulfide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
244
(%) Rate (%)
Iv. Inorganic Bases and Oxides,
Hydroxides and peroxides of
Metals
28.14 Ammonia, anhydrous or in
aqueous solution
1679 2814.1000 -Anhydrous ammonia 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
1680 2814.2000 -Ammonia in aqueous solution 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
28.15 Sodium hydroxide (caustic

soda); potassium hydroxide
(caustic potash); peroxides or
sodium or potassium:
-Sodium hydroxide (caustic soda)
1681 2815.1100 --Solid 5 0 CL, NZ, PE, CR, CH, 0 Favored Nation 35
3.3 IS, AU, HK, MO, GE LD
4 APKR
5 AS
7 PK
1682 2815.1200 --In aqueous solution (soda lye or 5 0 CL, NZ, PE, CR, CH, 0 Favored Nation 35
liquid soda) IS, AU, HK, MO, GE LD
3.2 KR
3.3 AP
5 AS
5.6 PK
1683 2815.2000 -Potassium hydroxide (caustic 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
potash) CH, IS, KR, AU, HK, LD
MO, GE
1684 2815.3000 -Peroxides of sodium or 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
potassium CH, IS, KR, AU, HK, LD
MO, GE
28.16 Hydroxide and peroxide of

magnesium; oxides, hydroxides
and peroxides, of strontium or
barium
1685 2816.1000 -Peroxides of sodium or 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
potassium CH, IS, AU, HK, MO, GE 1LD1
2.2 KR
1686 2816.4000 -Oxides, hydroxides and 5∆2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
peroxides, of strontium or CH, IS, KR, AU, HK, 1LD1
barium MO, GE
28.17 Zinc oxide; Zinc peroxide:
245
(%) Rate (%)
1687 2817.0010 ---Zinc oxide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, KR, AU, HK,
MO, GE
1688 2817.0090 ---Zinc peroxide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
4.5 AP
28.18 Artificial corundum, whether
or not chemically defined;
aluminum oxide; aluminum
hydroxide:
-Artificial corundum, whether or
not chemically defined:
1689 2818.1010 ---Brown fused alumina 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
2.2 KR
MO, GE
1691 2818.2000 -Aluminum oxide, other than 5∆0 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
artificial corundum CH, IS, KR, AU, HK, LD
MO, GE
4 PK
1692 2818.3000 -Aluminum hydroxide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
28.19 Chromium oxides and

hydroxides:
1693 2819.1000 -Chromium trioxide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
2.2 KR
MO, GE
28.20 Manganese oxide:

1695 2820.1000 -Manganese dioxide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, KR, AU, HK,
MO, GE
246
(%) Rate (%)
CH, IS, KR, AU, HK,
MO, GE
,
28.21 Iron oxides and hydroxides;
earth colors containing 70% or
more by weight of combined
iron evaluated as Fe2O3:
1697 2821.1000 -Iron oxides and hydroxides 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
3.3 KR
1698 2821.2000 -Earth color 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 45
CH, IS, AU, HK, MO,
GE
2.2 KR
28.22 Cobalt oxides and hydroxides;
commercial cobalt oxides:
Cobalt oxides and hydroxides;
commercial cobalt oxides:
1699 2822.0010 ---Cobalt tetroxide 5∆2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
28.23 Titanium oxides
1701 2823.0000 Titanium oxides 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
28.24 Lead oxides; red lead and
orange lead
1702 2824.1000 -Lead monoxide (litharge , 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
massicot) CH, IS, KR, AU, HK, 1LD1
MO, GE
-Other:
1703 2824.9010 ---Red lead and orange lead 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 45
MO, GE
247
(%) Rate (%)
MO, GE
28.25 Hydrazine and hydroxylamine

and their inorganic salts; other
inorganic bases; other metal ox
ides, hydroxides and peroxides:
-Hydrazine and hydroxylamine
and their inorganic salts:
1705 2825.1010 ---Hydrazine hydrate 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
2.2 KR
1706 2825.1020 ---Hydroxylamine sulphate 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2.2 KR
MO, GE
-Lithium oxide and hydroxide

1708 2825.2010 ---Lithium hydroxide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
-Vanadium oxides and

hydroxides:
1710 2825.3010 ---Vanadium pentoxide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
2.2 KR
CH, IS, KR, AU, HK,
MO, GE
1712 2825.4000 -Nickel oxides and hydroxides 5∆2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
248
(%) Rate (%)
1713 2825.5000 -Copper oxides and hydroxides 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
1714 2825.6000 -Germanium oxides and 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
zirconium dioxide CH, IS, KR, AU, HK,
MO, GE
1715 2825.7000 -Molybdenum oxides and 5 0 AS, PK, CL, NZ, CR, CH, 0 Favored Nation LD 30
hydroxides IS, KR, AU, HK, MO,
GE
1716 2825.8000 -Antimony oxides 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
-Other:
---Tungsten oxides and
hydroxides:
1717 2825.9011 ----Tungstic acid 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1718 2825.9012 ----Tungstic oxide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
---Bismuth oxides and

hydroxides:
1720 2825.9021 ---Bismuth trioxide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
---Tin oxides and hydroxides:

1722 2825.9031 ----Tin dioxide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
249
(%) Rate (%)
CH, IS, KR, AU, HK,
MO, GE
---Niobium oxides and

hydroxides:
1724 2825.9041 ----Columbium monoxide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
MO, GE
V. Salts and peroxy-salts of

inorganic acids and metals
28.26 Fluorides; fluorosilicates,
fluoro-aluminate and other
complex fluorine salts:
-Fluorides:
--Of aluminum:
1727 2826.1210 ---Anhydrous aluminum chloride 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
--Other:
1729 2826.1910 ---Of ammonium 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
1730 2826.1920 ---Of sodium 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
250
(%) Rate (%)
1732 2826.3000 -Trisodium hexafluoroaluminate 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
(synthetic cryolite) CH, IS, KR, AU, HK,
MO, GE
-Other:
1733 2826.9010 ---Fluorosilicates 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2.2 KR
1734 2826.9020 ---Lithium hexafluorophosphate 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
3.3 KR
3.3 KR
28.27 Chlorides, chloride oxides and

chloride hydroxides; bromides
and bromide oxides; iodides
and iodide oxides:
-Ammonium chloride:
1736 2827.1010 ---For use as fertilizer 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
1.6 GE
MO, GE
1738 2827.2000 -Calcium chloride 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
-Other chlorides:
1739 2827.3100 --Of magnesium 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2.2 KR
1740 2827.3200 --Of aluminum 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
251
Rate(%) Rate(%)
1741 2827.3500 --Of nickel 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
--Other：
1742 2827.3910 ---Lithium chloride 5 0 AS, PK, CL, NZ, CR, 0 Favored Nation 30
3.3 MO, GE
AP
1743 2827.3920 ---Barium chloride 5 0 AS, PK, CL, NZ, CR, IS, 0 Favored Nation 30
KR, AU, HK, MO, GE LD
3.3 AP
1744 2827.3930 ---Cobalt chloride 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
3.3 AP
1745 2827.3990 ---Other 5 0 AS, PK, CL, NZ, CR, 0 Favored Nation 30
3.3 MO, GE
AP
-Chloride oxides and chloride

hydroxides：
1746 2827.4100 --of copper 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
--Other：
1747 2827.4910 ---of zirconium 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
-Bromides and bromide oxides：

1749 2827.5100 --Bromides of sodium or of 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
potassium CH, IS, KR, AU, HK, LD
MO, GE
252
(%) Rate (%)
CH, IS, AU, HK, MO,
GE
2.2 KR
1751 2827.6000 -Iodides and iodide oxides 5 0 AS, PK, CL, NZ, CR, CH, 0 Favored Nation LD 30
IS, KR, AU, HK, MO,
GE
28.28 Hypochlorite; commercial

calcium hypochlorite; chlorites;
hypobromites:
1752 2828.1000 -Commercial calcium 5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
hypochlorite and other calcium IS, AU, HK, MO, GE 1LD1
hypochlorite 3.3 AP
3.6 CH
4.5 PK
4.8 KR
MO, GE
28.29 Chlorates and perchlorates;

bromates and per-bromates;
iodates and per-iodates:
-Chlorates: :
1754 2829.1100 --Of sodium 5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
3.6 CH
4.8 KR
6 PK
--Other:
1755 2829.1910 ---Potassium chlorate 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
MO, GE
MO, GE
28.30 Sulfides; polysulfides, whether

or not chemically defined:
-Sodium sulfides:
253
(%) Rate (%)
1758 2830.1010 ---Sodium sulfide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
-Other:
1760 2830.9020 ---Antimony sulfide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 45
CH, IS, KR, AU, HK,
MO, GE
1761 2830.9030 ---Cobalt sulfide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
2.2 KR
CH, IS, KR, AU, HK,
MO, GE
28.31 Dithionites and sulphoxylates:

-of sodium:
1763 2831.1010 ---Sodium Dithionites 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1764 2831.1020 ---Sodium Sulphoxylates 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
28.32 Sulfites; thiosulphates:

1766 2832.1000 -Sodium sulfites 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1767 2832.2000 -Other sulfites 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
254
Rate(%) Rate(%)
1768 2832.3000 -Thiosulphates 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
CH, IS, KR, AU, HK,
MO, GE
28.33 Sulphates ; alums ; persulfate：

-Sodium sulphates：
1769 2833.1100 --Disodium sulphate 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
1.7 GE
2.5 CH
AP
MO, GE
-Other sulphates：
1771 2833.2100 --Of magnesium 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1772 2833.2200 --Of aluminum 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1773 2833.2400 --Of nickel 5∆2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1774 2833.2500 --Of copper 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1775 2833.2700 --Of barium 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2.2 GE
KR
--Other：
1776 2833.2910 ---Ferrous sulphate 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 45
MO, GE
255
(%) Rate (%)
1777 2833.2920 ---Chromium sulphate 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
1778 2833.2930 ---Zinc sulphates 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
2.2 KR
1.7 CH
ex28332990 Cobalt sulphate ∆2

-Alums:
1780 2833.3010 ---Potassium aluminum sulfate 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 45
2.2 KR
2.2 KR
1782 2833.4000 -Persulfate 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2.2 KR
28.34 Nitrites; nitrates:

1783 2834.1000 -Nitrites 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
-Nitrates:
--Of potassium:
1784 2834.2110 --For use as fertilizer 4∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK,
MO
CH, IS, KR, AU, HK,
MO, GE
--Other:
256
(%) Rate (%)
1786 2834.2910 ---Of cobalt 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
ex28342990 Barium nitrate ∆2

28.35 Phosphonates, phosphites,
phosphates and
polyphosphates, whether or not
chemically defined:
1788 2835.1000 -Phosphonates and phosphites 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
-Phosphates:
1789 2835.2200 --Of mono- or disodium 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
2.2 KR
1790 2835.2400 --Of potassium 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
--Dicalcium phosphate
1791 2835.2510 ---Feed grade 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
1792 2835.2520 ---Food grade 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
2.9 CH
1794 2835.2600 --Other phosphates of calcium 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
2.2 KR
--Other:
257
Rate(%) Rate(%)
1795 2835.2910 ---Trisodium phosphate 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
CH, IS, AU, HK, MO,
GE
2.2 KR
-Polyphosphates：
--Sodium triphosphate (sodium
tripolyphosphate)
1797 2835.3110 ---Food grade 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
2.2 GE
KR
--Other：
---Sodium hexametaphosphate：
1799 2835.3911 ----Food grade 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
2.2 GE
KR
GE
28.36 Carbonates; percarbonates;

commercial ammonium
carbonate containing
ammonium carbamate:
1802 2836.2000 -Disodium carbonate 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
1803 2836.3000 -Sodium bicarbonate 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 45
2.2 GE
KR
258
Rate(%) Rate(%)
1804 2836.4000 -Potassium carbonates 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
1805 2836.5000 -Calcium carbonate 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 45
CH, IS, KR, AU, HK,
MO, GE
1806 2836.6000 -Barium carbonate 5∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, KR, AU, HK,
MO, GE
-Other：
1807 2836.9100 --Lithium carbonates 5∆2 0 AS, PK, CL, NZ, CR, 0 Favored Nation 30
MO, GE
1808 2836.9200 --Strontium carbonate 5∆2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
--Other：
1809 2836.9910 ---Magnesium carbonate 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 45
GE
2.2 KR
1810 2836.9930 ---Cobalt carbonate 5∆2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
4 AP
1811 2836.9940 ---Commercial ammonium 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
carbonate and other ammonium CH, IS, KR, AU, HK, LD
carbonates
MO, GE
1812 2836.9950 ---Zirconium carbonate 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
28.37 Cyanides, cyanide oxides and

complex cyanides:
-Cyanides and cyanide oxides：
259
(%) Rate (%)
--Of sodium:
1814 2837.1110 ---Sodium cyanide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
CH, IS, AU, HK, MO, 1LD1
GE
3.3 KR
1815 2837.1120 ---Sodium cyanide oxide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
3.3 AP
--Other:
1816 2837.1910 ---Potassium cyanide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
4 AP
3.3 GE
KR
1818 2837.2000 -Complex cyanides 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
28.39 Silicates; commercial alkali

metal silicates:
-Of sodium:
1819 2839.1100 --Sodium metasilicates 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
2.2 GE
KR
--Other:
1820 2839.1910 ---Sodium silicate 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2.2 GE
KR
GE
2.2 KR
260
(%) Rate (%)
GE
1.7 CH
ex28399000 Zirconium silicate ∆2

28.40 Borates; perborates:
-Disodium tetraborate (refined
borax):
1823 2840.1100 --Anhydrous 5∆2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
MO, GE
1825 2840.2000 -Other borate 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2.2 KR
1826 2840.3000 - Perborates 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
28.41 Salts of oxometallic or

per-oxometallic acids:
1827 2841.3000 -Sodium dichromate 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
1828 2841.5000 -Other chromates and 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
dichromates; perchromates CH, IS, KR, AU, HK, LD
MO, GE
-Manganite, manganates and

permanganates:
1829 2841.6100 --Potassium permanganate 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
--Other:
1830 2841.6910 ---Lithium manganate 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
261
(%) Rate (%)
1831 2841.6990 ---Other 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
-Molybdates:
1832 2841.7010 ---Ammonium molybdates 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
2.8 AP
1833 2841.7090 ---Other 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
-Tungstates:
1834 2841.8010 ---Ammonium paratungstate 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1835 2841.8020 ---Sodium tungstate 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1836 2841.8030 ---Calcium wolframate 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1837 2841.8040 ---Ammonium paratungstate 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
2.8 AP
1839 2841.9000 -Other 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2.2 KR
ex28419000 Lithium cobalt oxide ∆2

ex28419000 Rhenate and perrhenate ∆0
28.42 Other salts of inorganic acids
or per-oxoacids (including
aluminosilicates whether or not
chemically defined), other than
azides:
262
Rate(%) Rate(%)
184 2842.1000 -Double or complex silicates, 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
0 including aluminosilicates IS, KR, AU, HK, MO,
whether or not chemically GE
defined 2.9 CH
-Other：
---Fulminates, cyanates and
thiocyanates：
184 2842.9011 ----Sodium thiocyanate 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
184 2842.9019 ----Other 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
184 2842.9020 ---Cadmium telluride 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
184 2842.9030 ---Lithium nickel cobalt 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
4 manganese oxides CH, IS, KR, AU, HK, 1LD1
MO, GE
184 2842.9040 ---Lithium iron phosphate 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
GE
2.2 KR
184 2842.9050 ---Colloidal selenium and selenite 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
184 2842.9060 ---Lithium nickel cobalt 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
7 manganese oxides CH, IS, KR, AU, HK, 1LD1
MO, GE
MO, GE
VI MISCELLANEOUS
28.43 Colloidal precious metals ;
inorganic or organic
compounds of precious metals,
whether or not chemically
defined; amalgams of precious
metals：
263
Rate(%) Rate(%)
184 2843.1000 -Colloidal precious metals 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
MO, GE
-Silver compounds：
185 2843.2100 --Silver nitrate 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
185 2843.2900 --Other 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
185 2843.3000 -Gold compounds 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
4.4 AP
185 2843.9000 -Other compounds ; amalgams 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
3 IS, KR, AU, HK, MO, 1LD1
GE
ex28439000 Raw materials of anticancer drugs ∆0
(oxaliplatin, carboplatin,
nedaplatin, cisplatin)
28.44 Radioactive chemical elements
and radioactive isotopes
(including the fissile or fertile
chemical elements and
isotopes) and their compounds;
mixtures and residues
containing these products:
185 2844.1000 Natural uranium and its 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
4 compounds; Contains natural CH, IS, KR, AU, HK, LD
uranium alloy or natural uranium MO, GE
compounds, dispersions
(including metal ceramic),
ceramic products and mixture
ex28441000 Natural uranium and its ∆0
compounds
185 2844.2000 -Uranium enriched in U235 and 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
5 its compounds; plutonium and its CH, IS, KR, AU, HK, LD
compounds; alloys dispersion MO, GE
(including cermet), ceramic
products and mixtures containing
uranium enriched in U235,
plutonium or compounds of these
products
ex28442000 Containing U235 concentration ∆0
less than 5% of low-enriched
uranium and its compounds
185 2844.3000 --Uranium depleted in U235 and 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
6 its compounds; thorium and its CH, IS, KR, AU, HK, LD
compounds; alloys, dispersions MO, GE
(including cermet), ceramic
products and mixtures containing
uranium depleted in U235,
thorium or compounds of these
products
264
Rate(%) Rate(%)
-Radioactive elements and
isotopes and compounds other
than those of Tax 2844. 10, 2844.
20 or 2844. 30; alloys,
dispersions (including cermet),
ceramic products and mixtures
containing these elements,
isotopes or compounds;
radioactive residues：
1857 2844.4010 ---Radium and its salts 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
CH, IS, KR, AU, HK,
MO, GE
1858 2844.4020 ---Cobalt and its salts 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
1860 2844.5000 -Spent (irradiated) fuel elements 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
(cartridges) of nuclear reactors CH, IS, KR, AU, HK,
MO, GE
28.45 Isotopes other than those of Tax

28. 44; compounds, inorganic
or organic, of such isotopes,
defined:
1861 2845.1000 -Heavy water (deuterium oxide) 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
CH, IS, KR, AU, HK,
MO, GE
1862 2845.9000 -Other 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
CH, IS, KR, AU, HK,
MO, GE
28.46 Compounds, inorganic or

organic, of rare-earth metals,
of yttrium or of scandium or of
mixtures of these metals：
-Ceric compounds：
1863 2846.1010 ---Cerium oxide 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
2.5 AP
1864 2846.1020 ---Cerium hydroxide 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
2.5 AP
265
(%) Rate (%)
1865 2846.1030 ---Cerium carbonate 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
2.5 AP
MO, GE
2.5 AP
-Other:
---Rare-earth oxides (other than
cerium oxide)
1867 2846.9011 ----Yttrium oxide 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1868 2846.9012 --- Lanthanum oxide 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1869 2846.9013 --- Neodymium oxide 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1870 2846.9014 --- Europium oxide 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1871 2846.9015 --- Dysprosium oxide 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1872 2846.9016 --- Terbium oxide 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1873 2846.9017 --- Praseodymium oxide 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
---Terbium chlorinates:
266
(%) Rate (%)
1875 2846.9021 --- Terbium chlorinates 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1876 2846.9022 --- Dysprosium chlorinates 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1877 2846.9023 --- Lanthanum chloride 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
heptahydrate CH, IS, KR, AU, HK, 1LD1
MO, GE
1878 2846.9024 --- Neodymium chlorinates 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1879 2846.9025 --- Praseodymium chlorinates 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1880 2846.9026 ----Yttrium chlorinates 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1881 2846.9028 --- Mixture of rare-earth chlorides 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
---Rare-earth fluorides:
1883 2846.9031 --- Terbium fluoride 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1884 2846.9032 --- Dysprosium fluoride 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1885 2846.9033 --- Lanthanum fluoride 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
267
(%) Rate (%)
1886 2846.9034 ----Neodymium fluoride 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1887 2846.9035 ----Praseodymium fluoride 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1888 2846.9036 ----Yttrium fluoride 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
---Rare-earth carbonate:
1890 2846.9041 ----Lanthanum carbonates 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1891 2846.9042 ----Terbium carbonates 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1892 2846.9043 ----Dysprosium carbonates 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1893 2846.9044 ----Praseodymium carbonates 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1894 2846.9045 ----Praseodymium carbonates 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1895 2846.9046 ----Yttrium carbonates 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1896 2846.9048 ----Mixture of rare earth 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
carbonate CH, IS, KR, AU, HK, 1LD1
MO, GE
268
Rate(%) Rate(%)
1897 2846.9049 ----Other 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
CH, IS, KR, AU, HK,
MO, GE
---Other：
1898 2846.9091 --- Other compounds, of 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
lanthanum CH, IS, KR, AU, HK, 1LD1
MO, GE
lanthanum CH, IS, KR, AU, HK, 1LD1
MO, GE
neodymium CH, IS, KR, AU, HK, 1LD1
MO, GE
dysprosium CH, IS, KR, AU, HK, 1LD1
MO, GE
praseodymium CH, IS, KR, AU, HK, 1LD1
MO, GE
1903 2846.9096 --- Other compounds, of yttrium 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
28.47 Hydrogen peroxide, whether

or not solidified with urea：
1905 2847.0000 Hydrogen peroxide, whether or 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
not solidified with urea CH, IS, AU, HK, MO, 1LD1
3.3 GE
KR
：
28.49 Carbides, whether or not
chemically defined:
1906 2849.1000 -Of calcium 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 45
MO, GE
269
(%) Rate (%)
1907 2849.2000 -Of silicon 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
GE
2.2 KR
-Other:
1908 2849.9010 ---Of boron 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1909 2849.9020 ---Of tungsten 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
28.50 Hydrides, nitrides, azides,

silicides and borides, whether
or not chemically defined, other
than compounds which are also
carbides of Tax 28.49:
Hydrides, nitrides, azides,
silicides and borides, whether or
not chemically defined, other
than compounds which are also
carbides of Tax 28.49:
---Nitride :
1911 2850.0011 ----Manganese nitride 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
3.6 AP
1912 2850.0012 ----Boron Nitride 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
3.6 AP
MO, GE
3.6 AP
GE
3.3 KR
3.6 AP
270
Rate (%)
28.52 Compounds, inorganic or
organic, of mercury,
defined, excluding
amalgams:
1915 2852.1000 -Chemically defined 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1916 2852.9000 -Other 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
, MO, GE
28.53 Other inorganic compounds

(including distilled or
conductivity water and
water of similar purity);
liquid air (whether or not
rare gases have been
removed); compressed air;
amalgams, other than
amalgams of precious
metals:
1917 2853.1000 -Cyanogen chloride 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
-Other:
1918 2853.9010 ---Distilled water for human 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
consumption CH, IS, KR, AU, HK, 1LD1
MO, GE
1919 2853.9030 ---Nickel cobalt manganese 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
composite hydroxide IS, KR, AU, HK, MO, 1LD1
4.5 GE
PK
1920 2853.9040 ---Phosphides, whether or not 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
chemically defined, excluding CH, IS, AU, HK, MO, 1LD1
ferrophosphorus GE
2.2 KR
1921 2853.9050 ---Nickel-cobalt-aluminum 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
hydroxide CH, IS, KR, AU, HK, 1LD1
MO, GE
MO, GE
271
Chapter 29
Organic chemicals
Notes:
1. Except where the context otherwise requires, the Tax of this Chapter apply only to:
(a) Separate chemically defined organic compounds, whether or not containing impurities;
(b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of
acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);
(c) The products of Tax 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters, and their salts, of Tax 29.40, or the
products of Tax 29.41, whether or not chemically defined;
(d) The products mentioned in (a), (b) or (c) above dissolved in water;
(e) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and
necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not
render the product particularly suitable for specific use rather than for general use;
(f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabilizer (including an anti-caking agent) necessary for
their preservation or transport;
(g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a coloring or odoriferous sub-
stance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly
suitable for specific use rather than for general use;
(h)The following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these
salts and diazo diazotizing amines and their salts.
(a) Goods of Tax 15.04 or crude glycerol of Tax 15. 20;
(b) Ethyl alcohol (Tax 22. 07 or 22. 08);
(c) Methane or propane (Tax 27. 11);
(d) The compounds of carbon mentioned in Note 2 to Chapter 28;
(e)Immunological products of Tax 30. 02
(f)Urea (Tax 31. 02 or 31.05);
(g)Coloring matter of vegetable or animal origin (Tax 32.03), synthetic organic coloring matter, synthetic organic products of a
kind used as fluorescent brightening agents or as luminophores (Tax 32.04) or dyes or other coloring matter put up in forms or
packings for retail sale (Tax 32.12);
(h)Enzymes (Tax 35.07);
(i) Polyacetaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms)
for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of
a capacity not exceeding 300cm3 (Tax 36.06);
(j)Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of Tax 38.13; ink removers put up in
packings for retail sale, of Tax 38. 24; or
(k)Optical elements, for example, of ethylenediamine tartrate (Tax 90.01)
3. Goods which could be included in two or more of the Tax of this Chapter are to be classified in that one of those Tax which
occurs last in numerical order.
4. In Tax 29.04 to 29.06, 29. 08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulfonated, nitrated or nitrosated
derivatives includes a reference to compound derivatives, such as halosulfonated, nitrohalogenated, nitrosulphonated or
nitrosulphohalogenated derivatives.
Nitro or nitroso groups are not to be taken a “nitrogen-functions” for the purpose of Tax 29. 29.
For the purposes of Tax 29.11, 29.12, 29.14, 29.18 and 29.22, “ oxygen-function” is to be restricted to the functions (the
characteristic organic oxygen-containing groups) referred to in Tax 29.05 to 29.20.
5.(a)The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are to
be classified with that compound which is classified in the Tax which occurs last in numerical order in these sub-Chapters.
(b) Esters of ethyl alcohol with acid-function organic compounds of sub- Chapters I to VII are to be classified in the same Tax as
the corresponding acid-function compounds.
(c) Subject to Note 1 to Section VI and Note 2 to Chapter 28:
(i) Inorganic salts of organic compounds such as acid, phenol or enol -function compounds or organic bases, of sub-Chapters I to X
or Tax 29.42, are to be classified in the Tax appropriate to the organic compound;
(ii) Salts formed between organic compounds of Chapters I to X or Tax 29. 42 are to be classified in the Tax appropriate to the base
or to the acid (including phenol or enol-function compounds) from which they are formed, whichever occurs last in numerical
order in the Chapter;
(iii) Coordination compounds, other than products classifiable in Chapter XI or Tax 29.41, are to be classified in the Tax which
occurs last in numerical order in chapter 29, among those appropriate to the fragments formed by “cleaving” of all metal bonds,
other than metal carbon bonds.
(d)Metal alcoholates are to be classified in the same Tax as the corresponding alcohols except in the case of ethanol (Tax 29. 05).
(e)Halides of carboxylic acids are to be classified in the same Tax as the corresponding acids.
272
6. The compounds of Tax 29. 30 and 29. 31 are organic compounds the molecules of which contain, in addition to atoms of
hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic or lead) directly linked to carbon
atoms.
Tax 29. 30 (organo-sulphur compounds) and Tax 29.31 (other organo-inorganic compounds) do not include sulphonated or
halogenated derivatives (including compound derivatives) which, a- part from hydrogen, oxygen and nitrogen, only have directly
linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or
compound derivatives).
7. Tax 29. 32, 29. 33 and 29. 34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of
aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with
polybasic acids, or imides of polybasic acids.
These provisions apply only when the ring-position hetero-atoms are those resulting solely form the cyclizing function or functions
here listed.
8. For the purposes of Tax 29. 37 :
(a) the term “hormones” includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone
antagonists(anti-hormones);
(b) the expression “used primarily as hormones” applies not only to hormone derivatives and structural analogues used primarily
for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of
products of this Tax.
Tax Notes:
1. Within any one Tax of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be
classified in the same Tax as that compound (or group of compounds) provided that they are not more specifically covered by any
other Tax and that there is no residual Tax named “other” in the series of Tax concerned.
2. Note 3 of Chapter 29 does not apply to the Tax of this Chapter.
(%) Rate (%)
I. Hydrocarbons and their ,
halogenated, sulphonated,
nitrated or nitro-sated derivatives
29.01 Acyclic hydrocarbons:
1923 2901.1000 -Saturated 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
-Unsaturated:
1924 2901.2100 --Ethylene 2∆1 0 AS, SG, PK, CL, NZ, 0 Favored Nation 20
HK, MO, GE
0.8 KR
1925 2901.2200 --Propene (propylene ) 2∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
TW, GE
0.8 KR
--Butene (butylene) and isomers
thereof:
1926 2901.2310 ---1-butene 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
0.8 GE
KR
1927 2901.2320 ---2-butene 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
1.6 AP
273
(%) Rate (%)
1928 2901.2330 ---2-methyl-propene 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
--Buta-1, 3-diene and isoprene :

1929 2901.2410 ---Buta-1, 3-diene 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
TW, GE
0.8 KR
1930 2901.2420 ---Isoprene 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
TW, GE
1.2 KR
--Other:
1931 2901.2910 ---Isopentane 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1.6 AP
1932 2901.2920 ---Acetylene 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 45
MO, GE
1.6 AP
0.8 KR
29.02 Cyclic hydrocarbons:

-Cyclanes, cyclenes and
cycloterpene:
1934 2902.1100 --Cyclohexane 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
--Other:
1935 2902.1910 ---Pinene 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1936 2902.1920 ---4-alkyl-4' -alkyl-bicyclohexane 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
274
Rate(%) Rate(%)
MO, GE
1938 2902.2000 -Benzene 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 20
CH, IS, AU, HK, MO,
GE
1.2 KR
193 2902.3000 -Toluene 2 0 AS, PK, CL, NZ, PE, 0 Favored Nation 30
9 CR, CH, IS, AU, HK, 1LD1
MO, GE
1.2 KR
-Xylenes：
194 2902.4100 --o-Xylene 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
TW
0.8 KR, GE
194 2902.4200 --m-Xylene 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, TW
0.8 GE
194 2902.4300 --p-Xylene 2 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 20
2 CR, IS, AU, HK, MO, 1LD1
0.6 TW
CH
194 2902.4400 --Mixed xylene isomers 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, TW
0.8 GE
194 2902.5000 -Styrene 2 0 PK, CL, NZ, PE, CR, 30

4 IS, AU, HK, MO, GE
0.6 CH
1.3 AP
1.4 KR
194 2902.6000 -Ethylbenzene 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
0.8 GE
KR
275
Rate(%) Rate(%)
1946 2902.7000 -Cumene 2 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 1LD1 30
MO, GE
-Other：
1947 2902.9010 ---Tetrahydronaphthalene 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
(tetralin) CH, IS, KR, AU, HK, 1LD1
MO, GE
1948 2902.9020 ---Naphthalene 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
1.2 GE
1.6 KR
AP
1949 2902.9030 ---Dodecylbenzene 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
TW, GE
1950 2902.9040 ---4-(4'-alkyl cyclohexyl) 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
cyclohexyl ethylene CH, IS, KR, AU, HK, 1LD1
MO, GE
1951 2902.9050 ---1-alkyl-4-(4-alkeny-1, 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
1'-bicyclohexyl) benzene CH, IS, KR, AU, HK, 1LD1
MO, GE
MO, GE
29.03 Halogenated derivatives of

hydrocarbons：
-Saturated chlorinated derivatives
of acyclic hydro carbons
1953 2903.1100 --Chloromethane (methyl 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
chloride) and chloroethane (ethyl CH, IS, KR, AU, HK, 1LD1
chloride) MO, GE
1954 2903.1200 --Dichloromethane (methylene 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
chloride ) CH, IS, AU, HK, MO, 1LD1
GE
4 PK
4.8 KR
276
(%) Rate (%)
1955 2903.1300 --Chloroform (trichloro me 10 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
thane ) IS, AU, HK, MO, TW, GE 1LD1
4 KR
4.5 PK
9 AP
1956 2903.1400 --Carbon tetrachloride 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
4 PK
1957 2903.1500 --1, 2-Dichloroethane (ISO) 5.5∆1 0 CL, NZ, CR, CH, IS, 0 Favored Nation 30
(ethylene dichloride) KR, AU, HK, MO, GE 2LD2
5 AS
--Other:
1958 2903.1910 ---1, 1, 1 -Trichloroethane
) 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
(methyl-chloroform) IS, KR, AU, HK, MO, 1LD1
4 GE
PK
1959 2903.1990 ---Other 5.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
2.2 KR
4 PK
-Unsaturated chlorinated
derivatives of acyclic
hydrocarbons:
1960 2903.2100 --Vinyl chloride (chloroethylene) 5.5∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, TW, GE
3.6 AP
1961 2903.2200 --Trichloroethylene 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK
4.8 KR
1962 2903.2300 --Tetrachloroethylene 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
(perchloroethylene) CH, IS, KR, AU, HK, 1LD1
MO, GE
4.4 AP
--Other:
277
(%) Rate (%)
1963 2903.2910 ---3-Chloro-1-propene 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
(chloropropene)) CH, IS, KR, AU, HK, 1LD1
MO, GE
MO, GE
-Fluorinated, brominated or
iodinated derivatives of
acyclic hydrocarbons:
1965 2903.3100 --Ethylene dibromide (ISO) 5.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4.5 GE
PK
--Other:
1966 2903.3910 ---1, 1, 3, 3, 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
3-Pentalluro-2-trilluromethyl-1-p CH, IS, KR, AU, HK, 1LD1
ropene MO, GE
(Perfluoroisobutylene,
Octafluoroisobutylene)
1967 2903.3990 ---Other 5.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4.5 GE
PK
-Halogenated derivatives of
acyclic hydrocarbons containing
two or more halogens:
1968 2903.7100 --Monochlorodifluoromethane 5.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4.5 GE
PK
1969 2903.7200 --Dichlorotrilluoroethane 5.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4.5 GE
PK
1970 2903.7300 --Dichlorolluoroethane 5.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4.5 GE
PK
1971 2903.7400 --Chlorodilluoroethane 5.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4.5 GE
PK
278
(%) Rate (%)
1972 2903.7500 --Dichloropentalluoropropane 5.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
4.5 PK
1973 2903.7600 --Bromochlorodilluoromethane, 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
bromotrifluoromethane and, CH, IS, KR, AU, HK, 1LD1
dibromotetral'luoroethane MO, GE
--Other perhalogenated only with

:
fluorine and chlorine:
1974 2903.7710 ---Trichlorolluoromethane 5.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
IS, KR, AU, HK, MO, GE 1LD1
4.5 PK
1975 2903.7720 ---Other perhalides of methane, 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
ethane and propane containing CH, IS, KR, AU, HK, 1LD1
only fluorine and chlorine MO, GE
GE
2.2 KR
4.5 PK
1977 2903.7800 --Other perhalogenated 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
derivatives CH, IS, KR, AU, HK, 1LD1
MO, GE
--Other:
1978 2903.7910 ---Other methane, ethane and 5.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
propane halogenated derivatives IS, KR, AU, HK, MO, GE 1LD1
only with fluorine and chlorine 4.5 PK
MO, GE
cyclanic, cyclenic or
cycloterpenic hydrocarbons:
1980 2903.8100 --1, 2, 3, 4, 5, 6 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
-Hexachlorocyclohexane CH, IS, KR, AU, HK, 1LD1
clohexane [HCH(ISO)], MO, GE
including lindane (ISO, INN)
279
(%) Rate (%)
1981 2903.8200 --Aldrin (ISO ) chlordane (ISO ) 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
and heptachlor(ISO) CH, IS, KR, AU, HK, 1LD1
MO, GE
1982 2903.8300 --Mirex(ISO) 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
aromatic hydrocarbons: :
--Chlorobenzene,
o-dichlorobenzene and
p-dichloro-benzene:
1984 2903.9110 ---o-dichlorobenzene 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2.2 GE
KR
, MO, GE
1986 2903.9200 --Hexachlorobenzene (ISO) and 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
DDT (ISO, INN) [ 1, 1, CH, IS, KR, AU, HK, 1LD1
1-trichloro-2, 2-bis MO, GE
(p-chlorophenyl) ethane]
1987 2903.9300 --Pentachlorobenzene(ISO) 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1988 2903.9400 --Hexabromobiphenyls 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
--Other:
1989 2903.9910 ---p-Chlorotoluene 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1990 2903.9920 ---3, 4-Dichlorotrifluoride 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
toluene CH, IS, KR, AU, HK, 1LD1
MO, GE
4.4 AP
280
(%) Rate (%)
1991 2903.9930 ---4-(4, -alkyl phenyl) -1-(4, 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
-alkyl phenyl) -2-fluorobenzene CH, IS, KR, AU, HK, 1LD1
MO, GE
MO, GE
29.04 Sulphonated, nitrated ,

or
nitrosated derivatives of
hydrocarbons, whether or not
halogenated:
1993 2904.1000 -Derivatives containing only 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
sulpho groups, their salts and CH, IS, KR, AU, HK, 1LD1
ethyl esters MO, GE
-Containing only nitro or only

nitroso groups:
1994 2904.2010 —Nitrobenzene 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
4.4 AP
1995 2904.2020 —Methyl nitrobenzene 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1996 2904.2030 —Dinitrotoluene 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
4.4 AP
1997 2904.2040 —Trinitrotoluene (TNT) 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
MO, GE
4.4 AP
MO, GE
-Perlluorooctane sulphonic acid,

its salts and perfluorooctane
sulphonyl fluoride:
1999 2904.3100 --Perfluorooctane sulfonate 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
281
Rate(%) Rate(%)
200 2904.3200 --Ammonium perfluorooctane 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
0 sulphonate CH, IS, KR, AU, HK,
MO, GE
200 2904.3300 --Lithium perfluorooctane 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
MO, GE
200 2904.3400 --Potassium perfluorooctane 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
MO, GE
200 2904.3500 --Other salts of perfluorooctane 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
3 sulphonic acid CH, IS, KR, AU, HK,
MO, GE
200 2904.3600 --Perfluorooctane sulphonyl 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
4 fluoride CH, IS, KR, AU, HK,
MO, GE
-Other：
200 2904.9100 --Trichloronitromethane 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
5 (chloropicrin) CH, IS, KR, AU, HK, 1LD1
MO, GE
MO, GE
II. Alcohols and their

、
nitrated or nitrosated derivatives
29.05 Acyclic alcohols and their
nitrated or nitrosated
derivatives:
-Saturated monohydric alcohols:
200 2905.1100 --Methanol (methyl alcohol) 5.5 0 AS, PK, CL, NZ, CR, 30
7 CH, IS, AU, HK, MO,
GE
--propyl alcohol and isopropyl

alcohol：
200 2905.1210 ---Propan-1-ol (propyl alcohol) 5.5∆3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
3.3 GE
KR
282
(%) Rate (%)
2009 2905.1220 ---Propan-2-ol (isopropyl 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
alcohol) CH, IS, AU, HK, MO,
TW, GE
3.3 KR
2010 2905.1300 --N-butyl alcohol 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
CH, IS, AU, HK, MO,
TW, GE
3.3 KR
--Other butanol:
2011 2905.1410 ---Isobutyl alcohol 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
TW, GE
3.3 KR
2012 2905.1420 ---Sec-butyl alcohol 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
3.3 GE
KR
2013 2905.1430 ---Tert-butyl alcohol 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
3.3 GE
KR
--Octanol (octyl alcohol) and

isomers thereof：
2014 2905.1610 ---n-Octanol 5.5 0 AS, PK, CL, NZ, CR, 30
CH, IS, AU, HK, MO,
GE
2015 2905.1690 ---Other 5.5 0 AS, PK, CL, NZ, CR, 30

CH, IS, AU, HK, MO,
GE
2016 2905.1700 ----Dodecanol, hexadecanol and 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
octadecanol CH, IS, AU, HK, MO, 1LD1
GE
4 PK
4.2 KR
--Other：
2017 2905.1910 ---3, 3-Dimethyl-2-butanol
） 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
(pinacolyl alcohol) CH, IS, KR, AU, HK, 1LD1
MO, GE
4.4 AP
283
(%) Rate (%)
GE
1.7 CH
-Unsaturated monohydric
alcohols:
--Acyclic terpene alcohols
2019 2905.2210 ---Geraniol, nerol 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
(6-Octadiene-1-ol, 3, CH, IS, KR, AU, HK, 1LD1
7-dimethyl-2) MO, GE
2020 2905.2220 ---Citronellol (3, 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
7-Dimethyl-6-octen-1-ol) CH, IS, KR, AU, HK, 1LD1
MO, GE
2021 2905.2230 ---Linalool 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
GE
2.9 CH
MO, GE
-Diols:
2024 2905.3100 5.5 0 CL, NZ, CR, IS, AU, 30
HK, MO
--Ethylene glycol AS
5
2025 2905.3200 5.5∆3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
--Propylene glycol (propane-1, KR

2-diol) 2.2
--Other:
2026 2905.3910 ---2, 5-dimethyl hexanediol 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
GE
284
(%) Rate (%)
ex29053990 Raw material of anticancer drugs ∆0
(Busulfan)
ex29053990 1, 3-Propanediol ∆3
-Otherpolyhydric alcohols:
2028 2905.4100 --2-Ethyl-2-(hydroxymethyl) 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
propane-1, CH, IS, KR, AU, HK, 1LD1
3-diol(trimethylolpropane) MO, GE
2029 2905.4200 --Pentaerythritol 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2.2 KR
2030 2905.4300 --Mannitol 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 PK
2031 2905.4400 --D-glucitol (sorbitol) 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
4.2 CH
5.6 KR
11.2 PK
2032 2905.4500 --Glycerol 8∆3 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
4.2 CH
5.2 AP
5.6 KR
7 PK
--Other:
2033 2905.4910 ---Xylitol 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
-Halogenated, sulphonated,
of acyclic alcohols:
2035 2905.5100 --Ethchlorvynol (INN) 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
285
(%) Rate (%)
GE
2.2 KR
29.06 Cyclic alcohols and their
derivatives:
-Cyclanic , cyclenic or
cycloterpenic :
2037 2906.1100 --Menthol 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
MO, GE
2038 2906.1200 --Cyclohexanol, 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
methylcyclohexanol and CH, IS, KR, AU, HK, 1LD1
dimethyl-cyclohexanol MO, GE
--Sterols and inositols:

2039 2906.1310 ---Sterol 5.5∆3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2.2 KR
2040 2906.1320 ---Inositol 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
--Other:
2041 2906.1910 ---Terpineols 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
GE
-Aromatic:
2043 2906.2100 --Benzyl alcohol 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
--Other:
2044 2906.2910 ---2-Phenyl alcohol 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
286
(%) Rate (%)
2045 2906.2990 ---Other 5.5 0 AS, PK, CL, NZ, PE, 0 Favored Nation 30
GE
2.2 KR
2.9 CH
III. Phenols, phenolalcohols, and

their halogenated, sulphonated,
29.07 Phenols; phenol-alcohols:
-Monophenols:
--Phenol (hydroxybenzene) and
its salts:
2046 2907.1110 ---Phenol 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
GE
GE
1.7 CH
--Cresol and its salts: :

---Cresol:
2048 2907.1211 ----m-Cresol 5.5∆3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
2049 2907.1212 ----o-Cresol 5.5∆3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
2.2 KR
CH, IS, KR, AU, HK,
MO, GE
--Octylphenol, nonylphenol and

their isomers; salts thereof:
2052 2907.1310 ---Nonylphenol 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
287
(%) Rate (%)
CH, IS, AU, HK, MO,
GE
3.3 KR
--Naphthols and their salts:

2054 2907.1510 ---2-Naphthols (β-naphthol) 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
--Other:
2056 2907.1910 ---o-Sec-butyl phenol, 4∆2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
o-isopropyl phenol IS, KR, AU, HK, MO, GE LD
1.2 CH
1.7 CH
-Polyphenols ; phenol-alcohols:
2058 2907.2100 --m-Dihydroxybenzene 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
(resorcinol) and its salts CH, IS, AU, HK, MO, GE LD
2.2 KR
--p-Dihydroxybenzene
(hydroquinone) and its salts:
2059 2907.2210 ---Hydroquinone 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
2061 2907.2300 --4, 4' -Isopropylidenediphenol 5.5 0 AS, PK, CL, NZ, PE, 0 Favored Nation 30
(bisphenol A, CR, CH, IS, AU, HK, LD
diphenylolpropane) and its salts MO, GE
--Other:
288
(%) Rate (%)
2062 2907.2910 ---Dihydroxybenzene (catechol, 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
pyrocatechol) CH, IS, AU, HK, MO,
GE
CH, IS, AU, HK, MO,
GE
3.3 KR
29.08 Halogenated, sulphonated,
derivatives of phenols or
phenolalcohols:
-Derivatives containing only
halogen substituents and their
salts：
2064 2908.1100 --Pentachlorophenol(ISO) 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
--Other：
2065 2908.1910 ---p-Chlorophenol 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
MO, GE
-Other：
2067 2908.9100 --Dinoseb (ISO) and its salts 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
2068 2908.9200 --4, 6-Dinitro-o-cresol 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
[DNOC(ISO)] and its salts CH, IS, KR, AU, HK, 1LD1
MO, GE
--Other：
2069 2908.9910 ---p-Nitrophenol, sodium 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
p-nitro-phenolate CH, IS, KR, AU, HK, 1LD1
MO, GE
2.2 GE
KR
289
(%) Rate (%)
IV. Ethers, alcoholperoxides,
etherperoxides, ketoneperoxides,
epoxides with a three-membered
ring, acetals and hemiacetals, and
29.09 Ethers, ether-alcohols,
ether-phenols, 、
ether-alcohol-phenols, alcohol
peroxides, ether peroxides,
ketone peroxides (whether or
not chemically defined), and
derivatives:
-Acyclic ethers and their
nitrated or nitrosated derivatives:
2071 2909.1100 --Diethyl ether 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
--Other:
2072 2909.1910 ---Methyl ether 5.5 0 AS, PK, CL, NZ, CR, 0 Favored Nation 30
GE
3.3 KR
2073 2909.1990 ---Other 5.5 0 AS, PK, CL, NZ, CR, 0 Favored Nation 30
GE
3.3 KR
2074 2909.2000 -Cyclanic, cyclenic or 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
cycloterpenic ethers and their CH, IS, KR, AU, HK,
halogenated, sulphonated, MO, GE
-Aromatic ethers and their

）
2075 2909.3010 ---1-alkoxylate-4-(4-vingl 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
cyclohexyl) -2, CH, IS, KR, AU, HK,
3-difluorobenzene MO, GE
2076 2909.3020 ---4- (4-Alkoxyphenyl) 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
-4'-alkenyne-1, 1'-bicyclohexane CH, IS, KR, AU, HK,
and its fluorinated derivatives MO, GE
CH, IS, KR, AU, HK,
MO, GE
-Ether-alcohols and their

2078 2909.4100 --2, 2'-Oxydiethanol (diethylene 5.5∆3 0 AS, PK, CL, NZ, CR, CH, 0 Favored Nation 30
glycol, digol) IS, KR, AU, HK, MO, 2LD2
TW, GE
290
(%) Rate (%)
2079 2909.4300 --Monobutyl ethers of ethylene 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
glycol or of diethylene glycol CH, IS, KR, AU, HK,
MO, TW, GE
2080 2909.4400 --Other monoalkyl-ethers of 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
ethylene glycol or of diethylene CH, IS, AU, HK, MO,
glycol GE
3.3 KR
--Other：
2081 2909.4910 ---m-Phenoxy benzalcohol 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
3.3 GE
KR
2083 2909.5000 -Ether-phenols, 5.5 0 AS, PK, CL, NZ, PE, 0 Favored Nation 30
ether-alcohol-phenols and their CR, CH, AU, HK, MO, LD
halogenated, sulphonated, nitrated GE
or nitrosated derivatives 3.3 KR
2084 2909.6000 -Alcohol peroxides, ether 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
peroxides, ketone peroxides and CH, IS, AU, HK, MO, LD
their halogenated, sulphonated, 3.3 GE
nitrated or nitrosated derivatives KR
29.10 Epoxides, epoxyalcohols,

epoxyphenols and epoxyethers,
with a three-membered ring,
and their halogenated,
sulphonated, nitrated or
nitrosated derivatives:
2085 2910.1000 -Oxirane (ethylene oxide) 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
3.3 GE
KR
2086 2910.2000 -Methyloxirane (propylene 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
oxide)） CH, IS, AU, HK, MO, 1LD1
3.3 GE
KR
2087 2910.3000 -1-Chloro-2, 3-epoxypropane 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
(epichlorohydrin ) CH, IS, AU, HK, MO, 1LD1
TW, GE
2.2 KR
291
(%) Rate (%)
2088 2910.4000 -Dieldrin(ISO, INN) 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
2089 2910.5000 -Endrin(ISO) 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
GE
2.9 CH
2.9 CH
29.11 Acetals and hemiacetals,

whether or not with other
oxygen function, and their
derivatives:
2091 2911.0000 Acetals and hemiacetals, whether 5.5 0 AS, PK, CL, NZ, PE, 0 Favored Nation 30
or not with other oxygen CR, IS, AU, HK, MO, 1LD1
function, and their halogenated, GE
sulphonated, nitrated or 2.2 KR
nitrosated derivatives: 2.9 CH
V. Aldehyde-function compounds
29.12 Aldehydes, whether or not with
other oxygen function; cyclic
polymers of aldehydes;
paraformaldehyde:
-Acyclic aldehydes without other
oxygen function:
2092 2912.1100 --Methanal (formaldehyde ) 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
2093 2912.1200 --Ethanal (acetaldehyde ) 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
2094 2912.1900 --Other 5.5 0 AS, PK, CL, NZ, PE, 0 Favored Nation 30
GE
1.7 CH
3.3 KR
ex29121900 Glyoxal ∆3
-Cyclic aldehydes without other
oxygen function:
2095 2912.2100 --Benzaldehyde 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
--Other:
292
(%) Rate (%)
2096 2912.2910 ---Lilial 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
(P-tert-butyl-a-methyl-oxo-cinna CH, IS, KR, AU, HK, 1LD1
maldehyde) MO, GE
4.4 AP
GE
2.9 CH
-Aldehyde-alcohols,
aldehyde-phenols and aldehydes
with other oxygen function:
2098 2912.4100 --Vanillin 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
(4-hydroxy-3-hydroxybenzaldeh CH, IS, KR, AU, HK, 1LD1
yde ) MO, GE
2099 2912.4200 --Ethylvanillin 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
(3-ethoxy-4-hydroxybenzaldehyd CH, IS, KR, AU, HK, 1LD1
e) MO, GE
--Other:
2100 2912.4910 ---Aldehyde-alcohols 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
2102 2912.5000 -Cyclic polymers of aldehydes 5.5 0 AS, PK, CL, NZ, PE, 0 Favored Nation 30
GE
3.3 KR
2103 2912.6000 -Paraformaldehyde 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
3.3 GE
KR
29.13 Halogenated, sulphonated,

of products of Tax 29.12:
2104 2913.0000 Halogenated, sulphonated, 5.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
nitrated or nitrosated IS, KR, AU, HK, MO, 1LD1
derivatives of products of Tax 4 GE
29.12: PK
293
(%) Rate (%)
VI -ketone-function compounds
and quinone-function compounds
29.14 Ketones and quinones, whether
or not with other oxygen
function, and their
derivatives:
Acyclic ketones without other
oxygen function：
2105 2914.1100 --Acetone 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 20
CH, IS, AU, HK, MO,
GE
2106 2914.1200 --Butanone (methyl ethyl ketone) 5.5 0 AS, PK, CL, NZ, PE, 0 Favored Nation 1LD1 30
）
CR, CH, IS, AU, HK,
MO, GE
2107 2914.1300 --4-Methyl-2-pentanone 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
(isobutyl methyl ketone) CH, IS, AU, HK, MO,
3.3 GE
KR
3.3 GE
KR
-Cyclanic, cyclenic or
cycloterpenic ketones without
other oxygen function：
2109 2914.2200 --Cyclohexanone and 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
methylcyclohexanone CH, IS, AU, HK, MO, 1LD1
3.3 GE
KR
2110 2914.2300 --Ionones and me thylionones 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
GE
--Other：
2111 2914.2910 ---Camphor 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
MO, GE
GE
2.2 KR
-Aromatic ketones without other

oxygen function：
294
(%) Rate (%)
2113 2914.3100 --Propiophenone 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
(phenylpropan-2-one ) CH, IS, KR, AU, HK, 1LD1
MO, GE
--Other:
2114 2914.3910 ---Acetophenone 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
1.7 GE
CH
2116 2914.4000 -Ketone-alcohols and 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
ketone-aldehydes IS, KR, AU, HK, MO, 1LD1
1.7 GE
CH
-Ketone-phenols and ketones

with other oxygen function:
---Ketone-phenols:
2117 2914.5011 ----Raspberry ketone 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
1.7 GE
CH
2119 2914.5020 ---2-Hydroxy-4-methoxybenzoph 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
enone CH, IS, KR, AU, HK, 1LD1
MO, GE
2.2 GE
KR
-Quinones:
2121 2914.6100 --Anthraquinone 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
GE
2.2 KR
295
(%) Rate (%)
2122 2914.6200 --Coenzyme 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
Q10(ubidecarenone(INN)) CH, IS, AU, HK, MO, 1LD1
GE
2.2 KR
GE
2.2 KR
-Halogenated, sulphonated,
2124 2914.7100 --Chlordecone (ISO) 5.5 0 AS, PK, CL, NZ, PE, 0 Favored Nation 30
GE
2.2 KR
2125 2914.7900 --Other 5.5 0 AS, PK, CL, NZ, PE, 0 Favored Nation 30
GE
2.2 KR
VII. Carboxylic acids and their

anhydrides, halides, peroxides
and peroxyacids and their
29.15 Saturated acyclic
monocarboxylic acids and their
and peroxyacids; their
derivatives:
-Formic acid, its salts and esters:
2126 2915.1100 --Formic acid 5.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
GE
2.2 KR
4 PK
2127 2915.1200 --Salts of formic acid 5.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
2.2 KR
4 PK
2128 2915.1300 --Esters of formic acid 5.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 PK
-Acetic acid and its salts ; acetic

anhydride:
--Acetic acid, glacial:
---Acetic acid, glacial:
296
(%) Rate (%)
2129 2915.2111 ----Food-grade 5.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
IS, KR, AU, HK, MO,
TW, GE
4 PK
2130 2915.2119 ----Other 5.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
IS, KR, AU, HK, MO,
TW, GE
4 PK
4 GE
PK
2132 2915.2400 --Acetic anhydride 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
4.4 AP
--Other:
2133 2915.2910 ---Sodium acetate 5.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
4 GE
PK
GE
2.2 KR
4 PK
-Esters of acetic acid:

2135 2915.3100 --Ethyl acetate 5.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 GE
PK
2136 2915.3200 --Vinyl acetate 5.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
TW, GE
4 PK
2137 2915.3300 --F-Butyl acetate 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
3.3 KR
297
(%) Rate (%)
2138 2915.3600 --Dinoseb (ISO) acetate acid 5.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
IS, KR, AU, HK, MO,
GE
4 PK
2139 2915.3900 --Other 5.5 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 30
AU, HK, MO, GE
1.7 CH
3.3 KR
4 PK
2140 2915.4000 --Mono-, di- or trichloroacetic acids, their 5.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
saltsandesters IS, KR, AU, HK, MO,
GE
4 PK
-Propionic acid, its salts and

esters:
2141 2915.5010 ---Propionic acid 5.5∆3 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 GE
PK
GE
3.3 KR
4 PK
2143 2915.6000 -Butanoic acids, pentanoic acids, 5.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
their salts and esters CH, IS, AU, HK, MO, LD
GE
2.2 KR
4 PK
-Palmitic acid, stearic acid, their

salts and esters:
2144 2915.7010 ---Stearic acid 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 50
IS, KR, AU, HK, MO,
GE
4 PK
2145 2915.7090 ---Other 5.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
3.3 KR
4 PK
298
(%) Rate (%)
IS, KR, AU, HK, MO,
GE
1.7 CH
29.16 Unsaturated acyclic

monocarboxylic acids, cyclic
monocarboxylic acids, their
and peroxyacids; their
derivatives:
-Unsaturated acyclic
monocarboxylic acids, their
anhydrides, halides, peroxides,
peroxyacids and their derivatives:
2147 2916.1100 --Methyl acrylate 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
3.9 KR
--Esters of acrylic acid:
2148 2916.1210 ---Methyl acrylate 6.5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
3.4 CH
3.9 KR
4 PK
2149 2916.1220 ---Ethyl acrylate 6.5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
3.9 GE
4 KR
PK
2150 2916.1230 ---Butyl acrylate 6.5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
4 GE
PK
2151 2916.1240 ---Iso-octyl acrylate 6.5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
3.9 GE
4 KR
PK
2152 2916.1290 ---Other 6.5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
4 GE
PK
299
(%) Rate (%)
2153 2916.1300 --Methacrylic acid and its salts 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 80
TW, GE
4 PK
2154 2916.1400 --Esters of methacrylic acid 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 80
MO, TW, GE
2155 2916.1500 --Oleic, linoleic or linolenic acids, 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
their salts and esters CH, IS, AU, HK, MO, 1LD1
GE
3.9 KR
4 PK
2156 2916.1600 --Binapacryl(ISO) 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 GE
PK
2157 2916.1900 --Other 6.5 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
KR, AU, HK, MO, GE 1LD1
4 PK
cycloterpenic monocarboxylic
acids, their anhydrides, halides,
peroxides, peroxyacids and their
derivatives:
2158 2916.2010 ---Deltamethric acid, DV Methyl 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
chrysanthemate CH, IS, KR, AU, HK, 1LD1
MO, GE
2159 2916.2090 ---Other 6.5 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
3.4 CH
4 PK
-Aromatic monocarboxylic acids,

their anhydrides, halides,
peroxides, peroxyacids and their
derivatives:
2160 2916.3100 --Benzoic acid, its salts and esters 6.5 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
AU, HK, MO, GE 1LD1
2.6 KR
4 PK
300
(%) Rate (%)
2161 2916.3200 --Benzoyl peroxide and benzoyl 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
chloride CH, IS, AU, HK, MO,
GE
2.6 KR
4 PK
2162 2916.3400 --Phenylacetic acid and its salts 6.5 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 1LD1 30
KR, AU, HK, MO, GE
4 PK
--Other：
2163 2916.3910 ---m-Methylbenzoic acid 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 GE
PK
2164 2916.3920 ---Brufen (Ibuprofen ) 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 GE
PK
2165 2916.3930 ---2-(3-iodo-4-ethylphenyl)-2-met 6.5 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
hylpropanoic acid KR, AU, HK, MO, GE 1LD1
3.4 CH
4 PK
3.4 CH
4 PK
29.17 Polycarboxylic acids, their

and peroxyacids; their：
derivatives:
-Acyclic polycarboxylic acids,
peroxides, peroxyacids and
their derivatives：
--Oxalic acid, its salts and
esters：
2167 2917.1110 ---Oxalic acid 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
GE
2.6 KR
4 PK
2168 2917.1120 ---Cobalt oxalate 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
4 PK
301
(%) Rate (%)
GE
2.6 KR
4 PK
2170 2917.1200 --Adipic acid, its salts and esters 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
CH, IS, AU, 1LD1
HK, MO, GE
4 PK
--Azelaic acid, sebacic acid, their
salts and esters:
2171 2917.1310 ---Sebacic acid, its salts and 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
esters CH, IS, AU, HK, MO, 1LD1
GE
3.9 KR
4 PK
GE
4 PK
5.2 AP
2173 2917.1400 --Maleic anhydride 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
2.6 KR
4 PK
2174 2917.1900 --Other 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
4 PK
cycloterpenic polycarboxylic
acids, their anhydrides, halides,
derivatives:
2175 2917.2010 ---Tetrahydro benzoic anhydride 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
GE
2.4 KR
GE
3.9 KR
4 PK
-Aromatic polycarboxylic acids,

derivatives:
302
(%) Rate (%)
2177 2917.3200 --Dioctyl ortho-phthalates 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
TW, GE
2178 2917.3300 --Dinonyl phthalate or didecyl 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
ortho-phthalates IS, KR, AU, HK, MO, 1LD1
TW, GE
4 PK
--Other esters of ortho-phthalic
acid:
2179 2917.3410 ---Dibutyl ortho-phthalates 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
2.6 KR
4 PK
TW, GE
4 PK
2181 2917.3500 --Phthalic anhydride 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
GE
--Terephthalic acid and its salts:

---Terephthalic acid:
2182 2917.3611 ----Purified terephthalic acid 6.5 0 AS, SG, PK, CL, NZ, CR, 0 Favored Nation 30
IS, AU, HK, MO 1LD1
3.4 CH
6 AP
2183 2917.3619 ----Other 6.5 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 30
CR, IS, AU, HK, MO 1LD1
2.6 GE
3.4 CH
6 AP
GE
4 PK
2185 2917.3700 --Dimethyl terephthalate 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
3.9 KR
4 PK
--Other:
303
(%) Rate (%)
2186 2917.3910 ---m-Phthalic acid 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
CH, IS, AU, HK, MO,
GE
2187 2917.3990 ---Other 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
CH, IS, AU, HK, MO,
GE
3.9 KR
29.18 Carboxylic acids with
additional oxygen function and
peroxides and peroxyacids;
derivatives:
-Carboxylic acids with alcohol
function but without other
oxygen function, their
anhydrides, halides,
peroxides, peroxyacids and
their derivatives：
2188 2918.1100 --Lactic acid, its salts and esters 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
2.6 KR
4 PK
2189 2918.1200 --Tartaric acid 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
4 GE
PK
2190 2918.1300 --Salts and esters of tartaric acid 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 GE
PK
2191 2918.1400 --Citric acid 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
GE
2.6 KR
4 PK
2192 2918.1500 --Salts and esters of citric acid 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 GE
PK
2193 2918.1600 --Gluconic acid, its salts and 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
esters IS, KR, AU, HK, MO, 1LD1
4 GE
PK
304
(%) Rate (%)
2194 2918.1700 --2, 2-Diphenyl-2-hydroxyacetic 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
acid (benzilic acid) IS, KR, AU, HK, MO, 1LD1
GE
4 PK
2195 2918.1800 --Chlorobenzilate (ISO) 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
4 PK
4 GE
PK
-Carboxylic acids with phenol

function but without other
oxygen function, their
anhydrides, halides, peroxides,
peroxyacids and their
derivatives:
--Salicylic acid and its salts:
2197 2918.2110 ---Salicylic acid and sodium 6.5 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
salicylate AU, HK, MO, GE 1LD1
2.6 KR
3.4 CH
4 PK
4 GE
PK
--o-Acetylsalicylic acid, its salts

and esters:
2199 2918.2210 ---Acetylsalicylic acid 6 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
5 GE
PK
5 GE
PK
2201 2918.2300 --Other esters of salicylic acid 6.5 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
and their salts KR, AU, HK, MO, GE 1LD1
4.5 PK
305
(%) Rate (%)
2202 2918.2900 --Other 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
3.9 KR
5 PK
2203 2918.3000 -Carboxylic acids with aldehyde 6.5 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
or ketone function but without KR, AU, HK, MO, GE 1LD1
other oxygen function, their 3.4 CH
anhydrides, halides, peroxides, 5 PK
peroxyacids and their derivatives
-Other:
2204 2918.9100 --2, 4, 5-T (ISO) (2, 4, 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5-trichlorophenoxyacetic acid), IS, KR, AU, HK, MO, 1LD1
its salts and esters GE
5 PK
3.4 CH
5 PK
VIII Esters of inorganic acids of

non-metals and their salts, and
29.19 Phosphoric esters and their
salts, including
lactophosphates; their
derivatives:
2206 2919.1000 -Tris(2, 3-dibromopropyl 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
alcohol) phosphate IS, KR, AU, HK, MO, 1LD1
5 GE
PK
2207 2919.9000 -Other 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5 GE
PK
29.20 Esters of other inorganic acids

of non-metals (excluding esters
of hydrogen halides) and their
Salts; their halogenated,
-Thiophosphoric esters
(phosphorothioates) and their
salts; their halogenated,
2208 2920.1100 --Parathion (ISO) and 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
parathion-methyl (ISO) IS, KR, AU, HK, MO, 1LD1
(methyl-parathion) 5 GE
PK
306
(%) Rate (%)
GE
5 PK
Phosphite esters and their salts; ：

2210 2920.2100 --Dimethyl phosphite 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
5 PK
5.2 AP
2211 2920.2200 --Diethyl phosphite 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
5 PK
5.2 AP
2212 2920.2300 --Trimethyl phosphite 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
5 PK
5.2 AP
2213 2920.2400 --Triethyl phosphite 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
5 PK
5.2 AP
--Other:
2214 2920.2910 ---Other phosphite esters 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
5 PK
5 GE
PK
2216 2920.3000 -Endosulfan (ISO) 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5 GE
PK
307
(%) Rate (%)
GE
5 PK
ex29209000 Diphenyl carbonate ∆2

IX Nitrogen-function compounds
29.21 Amine-function compounds:
-Acyclic monoamines and their
derivatives; salts thereof:
2218 2921.1100 --Methylamine, di- or 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
trimethylamine and their salts IS, KR, AU, HK, MO, 1LD1
5 GE
PK
2219 2921.1200 --2- (N, N-Dimethylamino) 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
ethyl-chloride hydrochloride IS, KR, AU, HK, MO, 1LD1
5 GE
PK
2220 2921.1300 --2- (N, N-Diethylamino) 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5 GE
PK
2221 2921.1400 --2- (N, N-Diisopropylamino) 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5 GE
PK
--Other:
2222 2921.1910 ---Di-n-propylamine 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
3.6 AP
2223 2921.1920 ---Isopropyl amine 6.5∆2 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5 GE
PK
2224 2921.1930 ---N, N-Bis(2-chloroethyl) 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
ethylamine IS, KR, AU, HK, MO, 1LD1
GE
5 PK
5.2 AP
308
(%) Rate (%)
2225 2921.1940 ---N, N-Bis(2-chloroethyl) 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
methylamine IS, KR, AU, HK, MO, 1LD1
GE
5 PK
5.2 AP
2226 2921.1950 ---Tri-(2-chloroethyl) amine 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
5 PK
5.2 AP
2227 2921.1960 ---N, N-Dialkyl (Me, Et, n-Pr or 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
i-Pr) aminoethyl-2-chlorides and IS, KR, AU, HK, MO, 1LD1
corresponding protonated salts GE
5 PK
5.2 AP
GE
5 PK
-Acyclic poly amines and their
derivatives ; salts thereof:
--Ethylenediamine and its salts:
2229 2921.2110 ---Ethylenediamine 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
3.9 KR
5 PK
AU, HK, MO, GE 1LD1
2.6 KR
3.4 CH
5 PK
--Hexamethylenediamine and its

salts:
2231 2921.2210 ---Hexamethylene adipamide 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
(nylon-6, 6 salt) IS, KR, AU, HK, MO, 1LD1
GE
5 PK
5.2 AP
309
(%) Rate (%)
2232 2921.2290 ---Other 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
CH, IS, AU, HK, MO,
GE
2.6 KR
5 PK
2233 2921.2900 --Other 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
CH, IS, AU, HK, MO,
GE
2.6 KR
2234 2921.3000 -Cyclanic, cyclenic or 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
cycloterpenic monoor IS, KR, AU, HK, MO, 1LD1
polyamines, and their derivatives; 5 GE
salts thereof PK
-Aromatic monoamines and

their derivatives; salts thereof：
--Aniline and its salts：
2235 2921.4110 ---Aniline 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
5 GE
5.2 PK
AP
5 PK
2237 2921.4200 --Aniline derivatives and their 6.5 0 AS, PK, CL, NZ, PE, 0 Favored Nation 30
salts CR, IS, AU, HK, MO, 1LD1
GE
2.6 KR
2238 2921.4300 --Toluidines and their 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
derivatives; salts thereof CH, IS, AU, HK, MO, 1LD1
GE
3.9 KR
5 PK
2239 2921.4400 --Diphenylamine and its 6.5 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
derivatives; salts thereof AU, HK, MO, GE 1LD1
2.6 KR
5 PK
2240 2921.4500 --1-Naphthylamine 6.5 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
(a-naphthylamine), 2-naphthyl- KR, AU, HK, MO, GE 1LD1
amine (-naphthylamine) and their 5 PK
derivatives; salts thereof
310
(%) Rate (%)
2241 2921.4600 --Amphetamine (INN), 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
benzphetamine (INN), IS, KR, AU, HK, MO, 1LD1
dextroamfetamine (NN), GE
etilamfetamine (INN), 5 PK
fencamfamine (INN), lefetamine
(INN), levamfetamine (INN),
mefenorex (INN) and
phentermine (INN); salts thereof
--Other:
2242 2921.4910 ---p-Isopropyl-aniline 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
2243 2921.4920 ---Dimethylanilines 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
GE
2.6 KR
5 PK
2244 2921.4930 ---2, 6-Methyl-ethyl-aniline 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
3.2 AP
2245 2921.4940 ---2, 6-diethyl aniline 6.5 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
5 PK
5 PK
-Aromatic polyamines and their

--O-, m-, p-Phenylenediamine,
diaminotoluene, and their
2247 2921.5110 ---o-Phenylenediamine 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
3.2 AP
GE
5 PK
AU, HK, MO, GE 1LD1
2.6 KR
5 PK
311
(%) Rate (%)
29.22 Oxygen-function
amino-compounds:
-Amino-alcohols, other than
those containing more than one
kind of oxygen function, their
ethers and esters; salts thereof:
2250 2922.1100 --Monoethanolamine and its salts 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
5 PK
2251 2922.1200 --Diethanolamine and its salts 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
CH, IS, AU, 1LD1
HK, MO, GE
5 PK
2252 2922.1400 --Dextropropoxyphene (INN) and 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
its salts IS, KR, AU, HK, MO, GE 1LD1
5 PK
2253 2922.1500 --Triethanolamine 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
3.9 GE
5 KR
PK
2254 2922.1600 --Diethanolamine 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
perfluorooctane sulfonate IS, KR, AU, HK, MO, GE 1LD1
5 PK
2255 2922.1700 --Methyldiethanolamine and 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
ethyldiethanolamine IS, KR, AU, HK, MO, GE 1LD1
5 PK
2256 2922.1800 --2-(N, N - Diisopropylamino ) 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
ethanol IS, KR, AU, HK, MO, GE 1LD1
5 PK
--Other:
2257 2922.1910 ---Ethambutol 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
5 PK
---N, N-Dialkyl-(Me, Et, n-Pr or

i-Pr) aminoethyl-2-ol and
corresponding protonated salts:
312
(%) Rate (%)
2258 2922.1921 ----N, N - Dimethylaminoethanol 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 1LD1 30
and corresponding protonated IS, KR, AU, HK, MO,
salts GE
5 PK
2259 2922.1922 ----N, N-Diethylaminoethanol 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 1LD1 30
and corresponding protonated IS, KR, AU, HK, MO,
salts GE
5 PK
2260 2922.1929 ----Other 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5 GE
5.2 PK
AP
2261 2922.1930 ---Ethyldiethanolamine 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5 GE
5.2 PK
AP
2262 2922.1940 ---Methyldiethanolamine 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5 GE
5.2 PK
AP
2263 2922.1950 ---Benflumelol 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5 GE
PK
5 GE
PK
-Amino-naphthols and
amino-phenols, other than those
containing more than one kind of
oxygen function, their ethers and
esters; salts thereof:
2265 2922.2100 --Aminohydroxynaphthalene-sul 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
phonic acid and their salts CH, IS, AU, HK, MO, 1LD1
GE
2.6 KR
5 PK
--Other：
313
(%) Rate (%)
2266 2922.2910 ---Anisidine, dianisidine, 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
phenetidine and their salts CH, IS, AU, HK, MO,
GE
2.6 KR
5 PK
2267 2922.2990 ---Other 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 1LD1 30
IS, KR, AU, HK, MO,
GE
5 PK
-Amino-aldehydes,
amino-ketones and
amino-quinones, other than those
containing more than one kind of
oxygen function; salts thereof: ）
2268 2922.3100 --Amfepramone (INN), 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
methadone (INN) and IS, KR, AU, HK, MO, 1LD1
normethadone (INN); salts 5 GE
thereof PK
--Other：
2269 2922.3910 ---4-Methcathinone 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5 GE
PK
2270 2922.3920 ---Amfepramone (INN) and salts 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
thereof IS, KR, AU, HK, MO, 1LD1
5 GE
PK
5 GE
PK
-Lysine and its esters ; salts

thereof：
--Lysine and its esters ; salts
thereof：
2272 2922.4110 ---Lysine 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
3 GE
KR
2273 2922.4190 ---Other 6∆5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5 GE
PK
--Glutamic acid and its salts：
314
(%) Rate (%)
2274 2922.4210 ---Glutamic acid 5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 1LD1 90
3.3 AP
4 KR
4.5 PK
2275 2922.4220 ---Sodium glutamate 5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 1LD1 130
4 KR
4.5 PK
2276 2922.4290 ---Other 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 1LD1 30
IS, KR, AU, HK, MO,
GE
5 PK
：
--Anthranilic acid and its salts:
2277 2922.4310 ---Anthranilic acids 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
5 GE
PK
5 GE
PK
2279 2922.4400 --Tilidine (INN) and its salts 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
5 PK
--Other：
---Amino acids：
2280 2922.4911 ----Tranexamic acid 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
GE
3.9 KR
5 PK
2281 2922.4919 ----Other 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
GE
3.9 KR
5 PK
---Other：
315
(%) Rate (%)
2282 2922.4991 ----Tranexamic acid 6 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 1LD1 20
IS, KR, AU, HK, MO,
GE
3.6 AP
5 PK
2283 2922.4999 ----Other 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 1LD1 30
IS, KR, AU, HK, MO,
GE
5 PK
-Amino-alcohol-phenols,
amino-acid-phenols and other
amino-compounds with oxygen
function：
2284 2922.5010 ---D-p-hydroxyphenylglycine and 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
deng sylvite IS, KR, AU, HK, MO, 1LD1
5 GE
PK
2285 2922.5020 ---Ractopamine and ractopamine 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
hydrochloride CH, IS, AU, HK, MO, 1LD1
GE
3.9 KR
5 PK
GE
2.6 KR
5 PK

(Mitoxantrone hydrochloride)
ex29225090 Threonine ∆5
29.23 Quaternary ammonium salts
and hydroxides; lecithins and
other phosphoaminolipids,
defined
2287 2923.1000 -Choline and its salts 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5 GE
PK
2288 2923.2000 -Lecithins and other 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
phosphoaminolipids CH, IS, AU, HK, MO, 1LD1
GE
2.6 KR
5 PK
2289 2923.3000 -Tetraethylammonium 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
perfluorooctane sulphonate IS, KR, AU, HK, MO, 1LD1
5 GE
PK
316
(%) Rate (%)
2290 2923.4000 -Didecyldimethylammonium 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 1LD1 30
perlluorooctane sulphonate IS, KR, AU, HK, MO,
GE
5 PK
2291 2923.9000 -Other 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 1LD1 30
IS, KR, AU, HK, MO,
GE
5 PK
29.24 Carboxyamide-function
compounds; amide-function
compounds of carbonic acid：
-Acyclic amides (including
acyclic carbamates) and their
derivatives; salts thereof
2292 2924.1100 --Meprobamate (INN) 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
5 PK
）
2293 2924.1200 --Fluoroacetamide (ISO), 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
monocrotophos (ISO). and IS, KR, AU, HK, MO, 1LD1
phophamidon (ISO) GE
5 PK
--Other：
2294 2924.1910 ---N, N-dimethylformamide 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
TW, GE
5 PK
GE
3.9 KR
5 PK
-Cyclic amides (including cyclic

carbamates) and their derivatives;
salts thereof：
2296 2924.2100 --Ureides and their derivatives; salts 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
thereof IS, KR, AU, HK, MO, 1LD1
5 GE
PK
2297 2924.2300 2-Acetamidobenzoic acid; N-ace 6.5 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
tylanthranilic acid (including KR, AU, HK, MO, GE 1LD1
N-acetamidobenzoic acid) 5 PK
317
(%) Rate (%)
2298 2924.2400 --Ethinamate(INN) 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 1LD1 30
IS, KR, AU, HK, MO,
GE
5 PK
2299 2924.2500 --Alachlor(ISO) 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
IS, KR, AU, HK, MO,
GE
2 CH
--Other：
2300 2924.2910 ---Phenacetin 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
） CH, IS, KR, AU, HK, 1LD1
MO, GE
4.8 AP
2301 2924.2920 ---p-Acetaminophenol 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
(paracetanol) CH, IS, KR, AU, HK, 1LD1
MO, GE
4.8 AP
2302 2924.2930 ---Aspartame 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2 GE
CH
2 GE
CH

（flutamide）
29.25 Carboxyimide-function
compounds (including
saccharin and its salts) and
imine-function compounds：
-Imides and their derivatives; salts
thereof
2304 2925.1100 --Saccharin and its salts 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation 90
CH, IS, AU, HK, MO 1LD1
3.6 KR
4 PK
2305 2925.1200 --Glutethimide(INN) 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5 GE
PK
318
(%) Rate (%)
3.4 CH
5 PK
-Imines and their derivatives ;

salts thereof:
2307 2925.2100 --Chlordimeform (ISO) 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5 GE
PK
5 GE
PK
29.26 Nitrile-function compounds:

2309 2926.1000 -Acrylonitrile 6.5∆3 0 CL, NZ, PE, CR, CH, 0 Favored Nation 30
IS, AU, HK, MO 1LD1
5 AS
2310 2926.2000 -1-Cyanoguanidine 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
(dicyandiamide) CH, IS, AU, HK, MO, 1LD1
GE
2.6 KR
5 PK
2311 2926.3000 -Fenproporex (INN) and its salts; 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
methadone (INN) intermediate IS, KR, AU, HK, MO, 1LD1
(4-cyano-2-dirnethylamino-4, 5 GE
4-diphenyl butane) PK
2312 2926.4000 -alpha-Phenylacetoacetonitrile 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2 GE
CH
-Other:
2313 2926.9010 ---p-Chlorobenzyl cyanide 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
2314 2926.9020 ---m-Phthalonitrile 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
5 PK
5.2 AP
319
(%) Rate (%)
2315 2926.9090 ---Other 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
IS, KR, AU, HK, MO,
GE
2 CH
ex29269090 Hexanedinitrile ∆1
29.27 Diazo-, azo-, or
azoxy-compounds:
2316 2927.0000 Diazo-, azo-. or 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
azoxy-compounds IS, KR, AU, HK, MO, 1LD1
5 GE
PK
29.28 Organic derivatives of

hydrazine or of hydroxyl-
amine：
2317 2928.0000 Organic derivatives of hydrazine 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
or of hydroxylamine CH, IS, AU, HK, MO, 1LD1
GE
2.6 KR
5 PK
29.29 Compounds with other

nitrogen function:
-Isocyanates：
2318 2929.1010 ---Toluene diisocyanate 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
TW, GE
3.9 KR
2319 2929.1020 ---o-Xylene diisocyanate 6.5 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
PK
5
2320 2929.1030 ---Diphenylmethane 6.5 0 AS, PK, CL, NZ, PE, 0 Favored Nation 30
diisocyanate CR, IS, AU, HK, MO, 1LD1
GE
2 CH
2321 2929.1040 ---Hexamethylene diisocyanate 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
2.6 KR
5 PK
MO, GE
-Other：
320
(%) Rate (%)
2323 2929.9010 ---Sodium cyclamate 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 90
GE
4 PK
7.2 AP
2324 2929.9020 ---N, N-Dialkyl (Me, Et, n-Pr or 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
i-Pr) phosphoramidic dihalides IS, KR, AU, HK, MO, 1LD1
GE
5 PK
5.2 AP
2325 2929.9030 ---Dialkyl (Me, Et, n-Pr or i-Pr) N, 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
N-dialkyl (Me, Et, n-Pr or IS, KR, AU, HK, MO, 1LD1
i-Pr)-phosphoramidates GE
5 PK
5.2 AP
2326 2929.9040 ---Acephate 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
5 PK
GE
3.9 KR
5 PK
X. Organo-inorganic compounds,
heterocyclic compounds, nucleic
acids and their salts, and
sulfonamides
29.30 Organo-sulfur compounds:
2328 2930.2000 -Thiocarbamates and 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
dithiocar-bamates IS, KR, AU, HK, MO, 1LD1
5 GE
PK
2329 2930.3000 -A sulfur dialkyl amino carbonyl 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
sulphide, dialkyl disulfide and IS, KR, AU, HK, MO, 1LD1
sulfur amino carbonyl sulfide 5 GE
dialkyl amino carbonyl sulfur PK
2330 2930.4000 -Methionine 6.5∆5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
321
(%) Rate (%)
2331 2930.6000 -2-(N, N-Diethylamino) 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 1LD1 30
ethanethiol IS, KR, AU, HK, MO,
GE
5 PK
2332 2930.7000 -Bis (2-hydroxyethyl) sulfide 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 1LD1 30
(thiodiglycol (INN)) IS, KR, AU, HK, MO,
GE
5 PK
2333 2930.8000 -Aldicarb(ISO ) , captafol 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
(ISO ) and methamidophos IS, KR, AU, HK, MO, 1LD1
（ISO） 5 GE
PK
-Other：
2334 2930.9010 ---Cystine 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5 GE
PK
2335 2930.9020 ---Dithiocarbonates (Xanthates) 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5 GE
PK
5 GE
PK

（Bicalutamide）
ex29309090 Raw materials of drugs for rare ∆0
diseases（penicillamine）
29.31 Other organo-inorganic
compounds:
2337 2931.1000 -Tetramethyl lead and tetraethyl 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
lead IS, KR, AU, HK, MO, 1LD1
5 GE
PK
2338 2931.2000 -Tributyltin compounds 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5 GE
PK
-Other organo-phosphorous
derivatives：
322
(%) Rate (%)
2339 2931.3100 --Dimethyl methylphosphonate 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
5 PK
2340 2931.3200 --Dimethyl propylphosphonate 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
5 PK
2341 2931.3300 --Diethyl ethylphosphonate 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5 GE
PK
2342 2931.3400 --Sodium 3-(trihydroxysilyl) 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
propyl methylphosphonate IS, KR, AU, HK, MO, 1LD1
5 GE
PK
2343 2931.3500 --2, 4, 6-Tripropyl-1, 3, 5, 2, 4, 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
6-trioxatriphosphinane 2, 4, IS, KR, AU, HK, MO, 1LD1
6-trioxide 5 GE
PK
2344 2931.3600 --(5-Ethyl-2-methyl-2-oxo-1, 3, 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
2-dioxaphosphorinane-5-yl) IS, KR, AU, HK, MO, 1LD1
-dimethyl methylphosphonate 5 GE
PK
2345 2931.3700 --Bis [5-ethyl-2-methyl-2-oxo-1,, 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
3, 2-dioxaphosphorinane-5-yl) IS, KR, AU, HK, MO, 1LD1
methyl] methylphosphonate 5 GE
PK
2346 2931.3800 --Salt of methyl-phosphonic acid 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
and urea (1: 1) IS, KR, AU, HK, MO, 1LD1
5 GE
PK
--Other:
2347 2931.3910 ---N-Phosphonomethyl 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
aminodiacetic acid IS, KR, AU, HK, MO, 1LD1
5 GE
PK
323
(%) Rate (%)
GE
5 PK
GE
5 PK
29.32 Heterocyclic compounds with
oxygen hetero-atoms only:
-Compounds containing an
unfused furan ring (whether or
not hydrogenated) in the
structure:
2350 2932.1100 --Tetrahydrofuran 6 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
TW, GE
5 PK
2351 2932.1200 --2-Furaldehyde 6 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
5 GE
PK
2352 2932.1300 --Furfuryl alcohol and 6 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
tetrahydrofurfuryl alcohol IS, KR, AU, HK, MO, 1LD1
5 GE
PK
2353 2932.1400 --Sucralose 6.5 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
PK
5 PK
ex29321900 Empagliflozin ∆0
-Lactones:
2355 2932.2010 ---Coumarin, methylcoumarins 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
and ethyl-coumarins IS, KR, AU, HK, MO, 1LD1
5 GE
PK
324
(%) Rate (%)
2356 2932.2090 ---Other lactones 6.5 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
2 CH
5 PK
-Other:
2357 2932.9100 --Isosafrole 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
5 GE
PK
2358 2932.9200 --1-(1, 3-Benzodioxol-5-yl) 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
propane-2-one IS, KR, AU, HK, MO, 1LD1
5 GE
PK
2359 2932.9300 --Piperonal 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
5 GE
PK
2360 2932.9400 --Safrole 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
5 GE
PK
2361 2932.9500 --Tetrahydrocannabinols (all 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
isomers) IS, KR, AU, HK, MO, 1LD1
5 GE
PK
--Other:
2362 2932.9910 ---Furan phenol 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
GE
2.4 KR
3.6 AP
2363 2932.9920 ---Bifendate 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
GE
5 PK
5.2 AP
325
(%) Rate (%)
2364 2932.9930 ---Artemether 6.5 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
2 CH
5 PK
GE
2 CH
ex29329990 Raw material of anticancer ) ∆0
drugs(docetaxel, paclitaxel)
ex29329990 Acarbose hydrate ∆0
29.33 Heterocyclic compounds with
nitrogen hetero-atoms only:
unfused pyrazole ring (whether
or not hydrogenated) in the
structure:
2366 2933.1100 --Phenazone (antipyrine) and its) 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
derivatives IS, KR, AU, HK, MO, GE 1LD1
4.2 AP
5 PK
--Other:
2367 2933.1920 ---Analgin 6 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
4.8 AP
5 PK
5 PK
unfused imidazole ring (whether
or not hydrogenated) in the
structure:
2369 2933.2100 ----Hydantoin and its derivatives 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5 PK
AU, HK, MO, GE 1LD1
2.6 KR
3.4 CH
5 PK
unfused pyridine ring (whether or
326
structure:
(%) Rate (%)
2371 2933.3100 --Pyridine and its salts 6 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
TW, GE
5 PK
--Piperidine and its salts: :

2372 2933.3210 ---Hexahydropyridine 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
(piperidine) CH, IS, KR, AU, HK, 1LD1
MO, GE
2373 2933.3220 ---Salts of hexahydropyridine 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
(piperidine) IS, KR, AU, HK, MO, 1LD1
5 GE
PK
2374 2933.3300 --Alfentanil (INN), anileridine 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
(INN), bezitramide (INN), CH, IS, AU, HK, MO, 1LD1
bromazepam (INN), difenoxin GE
(INN), diphenoxylate (INN), 3.9 KR
dipipanone (INN), fentanyl 5 PK
(INN) , ketobemidone (INN ) ,
me thylphenidate (INN),
pentazocine(INN),
pethidine(INN), pethidine (INN)
intermediate A, phencyclidine
(INN) (PCP),
phenoperidine(INN),
pipradrol(INN),
piritramide(INN), propiram
(INN) and trimeperidine(INN);
salts thereof
--Other:
2375 2933.3910 ---3-Quinuclidinylbenzilate 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
GE
5 PK
5.2 AP
2376 2933.3920 ---Quinuclidine-3-ol 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
GE
5 PK
5.2 AP
GE
2 CH
ex29333990 Raw material of anticancer ∆0

drugs(gimeracil, methylsulfonyl,
apatinib, chidamide)
327
328
(%) Rate (%)
-Compounds containing a
quinoline or isoquinoline ring ,
system (whether or not
hydrogenated), not further fused:
2378 2933.4100 --Levorpharol (INN) and its salts 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
GE
5 PK
5 GE
PK
-Compounds containing a
pyrimidine ring (whether or not
hydrogenated) or piperazine ring
in the structure:
2380 2933.5200 --Malonylurea (barbituric acid) 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
and its salts IS, KR, AU, HK, MO, 1LD1
5 GE
PK
2381 2933.5300 --Allobarbital (INN), amobarbital 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
(INN), barbital (INN), butalbital IS, KR, AU, HK, MO, 1LD1
(INN), butobarbital (INN), 5 GE
cyclobarbital (INN), PK
methylphenobarbital (INN),
pentobarbital(INN),
phenobarbital (INN),
secbutabarbital (INN),
secobarbital (INN) and vinylbital
(INN) ; salts thereof
2382 2933.5400 --Other derivatives of 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
malonylurea (barbituric acid); IS, KR, AU, HK, MO, 1LD1
salts thereof 5 GE
PK
2383 2933.5500 --Loprazolam (INN), 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
mecloqualone (INN), IS, KR, AU, HK, MO, 1LD1
methaqualone (INN) and zipeprol 5 GE
(INN); salts thereof PK
--Other:
2384 2933.5910 ---Cytosine 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
4.2 AP
329
(%) Rate (%)
2385 2933.5920 ---Ciprofloxacin 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
GE
4.2 AP
5 PK
GE
2 CH
4.2 AP

drugs(Imatinib mesylate,
azathioprine, pemetrexed
disodium, calcium levofolinate)
ex29335990 Entecavir ∆0
ex29335990 Linagliptin ∆0
unfused triazine ring (whether or
structure:
2387 2933.6100 --Melamine 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
5 GE
PK
--Other:
2388 2933.6910 ---Cyanuric chloride 6 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
5 GE
5.4 PK
AP
---Other derivatives of
chloroisocyanuric acid:
2389 2933.6921 ----Dichloroisocyanuric acid 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
5 GE
5.2 PK
AP
2390 2933.6922 ----Trichloroisocyanuric acid 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
5 GE
PK
330
2391 2933.6929 ----Other 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
GE
5 PK
331
(%) Rate (%)
2392 2933.6990 ---Other 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 1LD1 20
CH, IS, AU, HK, MO,
GE
2.6 KR
5 PK

（Potassium oxonate）
-Lactams：
2393 2933.7100 --6-Hexanolactam 9 0 CL, NZ, CR, CH, IS, 35
(epsilon-caprolactam) AU, HK, MO
3.6 GE
5 AS
2394 2933.7200 --Clobazam (INN) and 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation 15
methyprylon (INN) CH, IS, KR, AU, HK, 1LD1
3.6 MO
4 GE
PK
2395 2933.7900 --Other lactams 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
4 PK

（Lenalidomide）
diseases（Pirfenidone）
-Other：
2396 2933.9100 --Alprazolam (INN) , 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
camazepam (INN) , IS, KR, AU, HK, MO, 1LD1
chlordiazepoxide (INN) , GE
clonazepam (INN) , PK
5
clorazepate, delorazepam
(INN) , diazepam (INN) ,
estazolam(INN), ethyl
loflazepate(INN),
fludiazepam(INN),
flunitrazepam(INN),
flurazepam (INN),
halazepam(INN), lorazepam
(INN ) , lormetazepam (INN),
mazindol (INN), medazepam
(INN), midazolam (INN),
nimetazepam (INN),
nitrazepam (INN ), nordazepam
(INN), oxazepam (INN),
pinazepam (INN), prazepam
(INN ) , pyrovalerone (INN ),
temazepam (INN), tetrazepam
(INN) and triazolam (INN); salts
thereof
2397 2933.9200 --Azinphos-methyl(ISO) 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
3.4 GE
CH
3.4 GE
CH 332
(%) Rate (%)
ex29339900 Raw material of anticancer , ∆0
drugs(Anastrozole, letrozole,
bortezomib, temozolomide)
ex29339900 Atorvastatin calcium ∆0
ex29339900 Vildagliptin ∆0
29.34 Nucleic acids and their salts,
defined ; other heterocyclic
compounds:
unfused thiazole ring (whether or
not hydrogenated) in the structure
2399 2934.1010 ---Methoxyiminoacetic acid 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
GE
3.9 KR
5 PK
GE
3.9 KR
5 PK

drugs(dasatinib)
2401 2934.2000 -Compounds containing in the 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
structure a benzothiazole CH, IS, AU, HK, MO, 1LD1
ring-system (whether or not GE
hydrogenated), not further fused 2.6 KR
5 PK
diseases(Riluzole)
2402 2934.3000 -Compounds containing in the 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
structure a phenothiazine IS, KR, AU, HK, MO, 1LD1
ring-system (whether or not 5 GE
hydrogenated), not further fused PK
-Other:
2403 2934.9100 --Aminorex (INN), brotizolam 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
(INN), clotiazepam (INN), IS, KR, AU, HK, MO, 1LD1
cloxazolam (INN), 5 GE
dextromoramide (INN), PK
haloxazolam (INN), ketazolam
(INN), mesocarb (INN),
oxazolam (INN), pemoline
(INN), phendimetrazine (INN),
phenmetrazine (INN) and
sufentanil(INN); salts thereof
--Other:
2404 2934.9910 ---Sultones and sultams 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
5 PK
240 2934.9920 ---Furazolidone 6 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
5 KR, AU, HK, MO, GE 1LD1
4.8 AP
5 PK
333
(%) Rate (%)
2406 2934.9930 ---Nucleic acid and salts thereof 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
GE
4.5 PK
2407 2934.9940 ---Nevirapine, Efavirenz, 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
Ritonavir and their salts IS, KR, AU, HK, MO, 1LD1
GE
5 PK
2408 2934.9950 ---Clavulanic acid and its salt 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
5 GE
PK
2409 2934.9960 ---7-phenylacetamido-3-chlorom 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
ethylcephem-4-carbonicacidp-me CH, IS, KR, AU, HK, 1LD1
thoxybenzylester; MO, GE
7-Aminocephalosporanic acid, 5 AP
7-Amino-3-methyl-3-cephem-4-c
arboxylic acid
MO, GE

drugs(Decitabine, floxuridine,
cyclophosphamide, gefitinib,
、
capecitabine, retetrasse,
、
fludarabine phosphate, tegafur,
cytarabine hydrochloride, icotinib
hydrochloride, gemcitabine
hydrochloride, ifosfamide ）
29.35 Sulfonamides
2411 2935.1000 -N-methyl perfluorooctane 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
sulfonamide IS, KR, AU, HK, MO, 1LD1
3.4 GE
CH
2412 2935.2000 -N-Ethyl perfluorooctane 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
3.4 GE
CH
2413 2935.3000 -N-Ethyl-N-(2-hydroxyethyl) 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
perfluorooctane sulfonamide IS, KR, AU, HK, MO, 1LD1
3.4 GE
CH
334
(%) Rate (%)
2414 2935.4000 -N-(2-Hydroxyethyl) -N-methyl 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
perfluorooctane sulfonamide IS, KR, AU, HK, MO, 1LD1
GE
3.4 CH
2415 2935.5000 -Other perfluorooctane 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
GE
3.4 CH
3.4 CH

diseases(Bosentan)
XI. Provitamins, vitamins
and hormones
29.36 Provitamins and vitamins,
natural or reproduced by
synthesis (including natural
concentrates), derivatives
thereof used primarily as ：
vitamins, and intermixtures of
the foregoing, whether or not in
any solvent:
-Vitamins and their derivatives,
unmixed:
2417 2936.2100 --Vitamins A and their derivatives 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
2.1 CH
2418 2936.2200 --Vitamin B1 and its derivatives 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
2420 2936.2400 --D-or Dt-Pantothenic acid 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
(Vitamin B3 or Vitamin B5) and CH, IS, KR, AU, HK,
its derivatives MO, GE
CH, IS, KR, AU, HK,
MO, GE
335
(%) Rate (%)
IS, KR, AU, HK, MO,
GE
1.2 CH
2423 2936.2700 --Vitamin C and its derivatives 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
2424 2936.2800 --Vitamin E and its derivatives 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
IS, KR, AU, HK, MO, GE
1.2 CH
2425 2936.2900 --Other vitamin and its 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
derivatives IS, KR, AU, HK, MO, GE
1.2 CH
-Other, including natural

concentrates:
2426 2936.9010 ---Vitamin AD3 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
29.37 Hormones, prostaglandins,
thromboxanes and
leukotrienes, natural or
reproduced by synthesis ;
derivatives and structural
analogues thereof, including
chain modified polypeptides,
used primarily as hormones:
-Polypeptide hormones, protein
hormones and glycoprotein
hormones, their derivatives and
structural analogues
2428 2937.1100 --Somatotropin, its derivatives 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
and structural analogues CH, IS, KR, AU, HK, 1LD1
MO, GE
--Insulin and its salts:

2429 2937.1210 ---Recombinant human insulin 4∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
and its salts CH, IS, KR, AU, HK, 1LD1
MO, GE
MO, GE
336
(%) Rate (%)
1.2 CH

drugs(Triptorelin acetate)
-Steroidal hormones, their
derivatives and structural
analogues:
2432 2937.2100 --Cortisone, hydrocortisone, 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
prednisone and prednisolone CH, IS, KR, AU, HK, 1LD1
MO, GE
--Halogenated derivatives of
corticosteroidal hormones:
2433 2937.2210 ---Dexamethasone 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
--Oestrogens and progestogens:

---Animal source:
2435 2937.2311 ----Pregnant mare conjugated 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
estrogens CH, IS, KR, AU, HK, 1LD1
MO, GE
MO, GE

drugs(Formestane)
MO, GE
MO, GE

drugs(Exemestane)
2439 2937.5000 -Prostaglandins, thromboxanes 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
and leukotrienes, their derivatives CH, IS, KR, AU, HK, 1LD1
and structural analogues MO, GE
337
(%) Rate (%)
MO, GE
XII Glycosides and vegetable

alkaloids, natural or reproduced
by synthesis, and their salts,
ethers, esters and other
derivatives
29.38 Glycosides, natural or
reproduced by synthesis, and
their salts, ethers, esters and
other derivatives:
2441 2938.1000 -Rutoside (rutin) and its 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
derivatives IS, KR, AU, HK, MO, 1LD1
GE
5 PK
-Other:
2442 2938.9010 ---Zidovudine, lamivudine, 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
stavudine, didanosine and their IS, KR, AU, HK, MO, GE 1LD1
salts 5 PK
5 PK
ex29389090 Glycyrrhizic acid ∆3

29.39 Vegetable alkaloids, natural or
reproduced by
synthesis, and their salts,
derivatives:
-Alkaloids of opium and their
2444 2939.1100 --Concentrates of poppy straw; 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
buprenorphine (INN), codeine, CH, IS, KR, AU, HK,
dihydrocodeine (INN), MO, GE
ethylmorphine, etorphine (INN),
heroin, hydrocodone (INN),
hydromorphone (INN), morphine,
nicomorphine (INN), oxycodone
(INN), oxymorphone (INN),
pholcodine (INN), thebacon
(INN) and thebaine; salts thereof
CH, IS, KR, AU, HK,
MO, GE
2446 2939.2000 -Alkaloids of cinchona and their 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
derivatives; salts thereof CH, IS, KR, AU, HK,
MO, GE
338
、
339
(%) Rate (%)
2447 2939.3000 -Caffeine and its salts 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
-Ephedrines and their salts:

2448 2939.4100 --Ephedrine and its salts 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
2449 2939.4200 --Pseudoephedrine (INN) and its 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
salts CH, IS, KR, AU, HK,
MO, GE
2450 2939.4300 --d-Norpseudoephedrine and its 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
salts CH, IS, KR, AU, HK,
MO, GE
2451 2939.4400 --Norephedrine and its salts 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
-Theophylline and aminophylline

(theophylline-ethylenediamine)
and their derivatives; salts
thereof:
2453 2939.5100 --Fenetylline (INN) and its salts 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
-Alkaloids of rye ergot and their

2455 2939.6100 --Ergometrine (INN) and its salts 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
2456 2939.6200 --Ergotamine (INN) and its alts 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
340
341
(%) Rate (%)
2457 2939.6300 --Lysergic acid and its salts 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
IS, KR, AU, HK, MO,
GE
1.2 CH
-Other, of vegetal origin:
--Cocaine, ecgonine,
levomethamphetamine,
metamfetamine (INN),、
metamfetamine-raceme; salts,
eaters and other derivatives
thereof:
2459 2939.7110 ---Cocaine and its salts 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
MO, GE
--Other:
2461 2939.7910 ---Nicotine and its salts 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
2462 2939.7920 ---Strychnine and its salts 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
1.2 CH

drugs(Vinorelbine, Vincristine Sulfate,
Topotecan Hydrochloride, Irinotecan
Hydrochloride)
1.2 CH
XIII Other organic compounds
342
(%) Rate (%)
29.40 Sugars, chemically pure, other
than sucrose, lactose, maltose,
glucose and fructose, sugar
ethers, sugar acetals and sugar :
esters, and their salts, other
than products of Tax 29. 37, 29.
38 or 29. 39:
Sugars, chemically pure, other ：
than sucrose, lactose, maltose,
glucose and fructose, sugar
ethers, sugar acetals and sugar
esters, and their salts, other than
products of Tax 29. 37, 29. 38 or
29. 39:
2465 2940.0010 ---Xylose 6 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO
2.4 KR
5 PK
2466 2940.0090 ---Other 6 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO
2.4 KR
5 PK
29.41 Antibiotics:
-Penicillin and their derivatives
with a penicillanic acid structure;
salts thereof:
---Ampicillin and its salts:
2467 2941.1011 ----Ampicillin 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
3 AP
2468 2941.1012 ----Ampicillin trihydrate 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
3 AP
MO, GE
3 AP
---Other:
2470 2941.1091 ----Amoxycillin 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
2471 2941.1092 ----Amoxycillin trihydrate 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
3.2 AP
343
(%) Rate (%)
2472 2941.1093 ----6-Aminopenicillanic acid 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
2473 2941.1094 ----Penicillin V 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
2474 2941.1095 ----Sulfobenzyl penicillin 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
2475 2941.1096 ----Cloxacillin 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
2477 2941.2000 -Streptomycins and their 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
MO, GE
-Tetracyclines and their

---Tetracyclines and their salts:
2478 2941.3011 ----Tetracyclines 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
2479 2941.3012 ----Salts of tetracyclines 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
2480 2941.3020 ---Tetracyclines derivatives and 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
their salts CH, IS, KR, AU, HK,
MO, GE
2481 2941.4000 -Chloramphenicol and its 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
MO, GE
344
(%) Rate (%)
2482 2941.5000 -Erythromycin and its 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
MO, GE
-Other:
2483 2941.9010 ---Gentamycin and its 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
derivatives; salts thereof CH, IS, KR, AU, HK, LD
MO, GE
2484 2941.9020 ---Kanamycin and its derivatives; 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
salts thereof CH, IS, KR, AU, HK, LD
MO, GE
2485 2941.9030 ---Rifampicin (RFP); salts 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
thereof CH, IS, KR, AU, HK, LD
MO, GE
2486 2941.9040 ---Lincomycin and its 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
---Cephamycin and its

2487 2941.9052 ----Cefalexin and its salts 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
3.9 AP
2488 2941.9053 ----Cefazolin and its salts 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
3 AP
2489 2941.9054 ----Cefradine and its salts 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
3 AP
2490 2941.9055 ----Ceftriaxone and its salts 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
IS, KR, AU, HK, MO,
GE
3 AP
3.1 CH
345
(%) Rate (%)
2491 2941.9056 ----Cefoperazone and its salts 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
3 AP
2492 2941.9057 ----Cefotaxime and its salts 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
3 AP
2493 2941.9058 ----Cefaclor and its salts 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
5 AP
2.4 GE
5 KR
AP
2495 2941.9060 ---Midecamycin and its 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
3 AP
2496 2941.9070 ---Acetyl-spiramycin and its 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
MO, GE
3.9 AP

drugs(Pirarubicin, mitomycin,
epirubicin hydrochloride,
doxorubicin hydrochloride,
bleomycin hydrochloride,
daunorubicin hydrochloride,
idarubicin hydrochloride)
ex29419090 Mycophenolate mofetil ∆0
ex29419090 Adriamycin hydrochloride ∆0
29.42 Other organic compounds
2498 2942.0000 Other organic compounds 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
5 GE
PK
346
Chapter 30
Pharmaceutical products
Notes:

(a) Foods or beverages (such as dietetic, diabetic or lortilied foods, food supplements, tonic beverages and mineral waters), other than nutritional
products for intraverwas administration (Section IV);
(b) Products, such as tablets, chewing gum or patches (transdermal systems), intended to assist smokers to stop smoking (Tax 21. 06 or 38. 24);
(c) Plasters specially calcined or finely ground for use in dentistry (Tax 25. 20);
(d) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (Tax 33. 01);
(e) Products of Tax 33.03 to 33.07, even if they have therapeutic or prophylactic properties;
(f) Soap or other products of Tax 34. 01 containing added me-dicaments;
(g) Products with a basis of plaster for use in dentistry (Tax 34. 07); or
(h) Blood albumin not prepared for therapeutic or prophylactic uses (Tax 35. 02).
2. For the purposes of Tax 30. 02, the expression “ immunological products ‘‘ applies to peptides and proteins (other than goods of Tax 29.37)
which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB ), antibody fragments, antibody
conjugates and antibody fragment conjugates, interleukins, interferons (IFN ), chemodines and certain tumor necrosis factors (TNF ), growth
factors(GF), hematopoietins and colony stimulating factors (CSF)
3. For the purposes of Tax 30. 03 and 30. 04 and of Note 4 (d) to this Chapter, the following are to be treated:
(a) As unmixed products:
(1)Unmixed products dissolved in water;
(2) All goods of Chapter 28 or 29;
(3) Simple vegetable extracts of Tax 13.02, merely standardised or dissolved in any solvent;
(b) As products which have been mixed:
(1) Colloidal solutions and suspensions (other than colloidal sulphur);
(2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials;
(3) Salts and concentrates obtained by evaporating natural mineral waters.
4. Tax 30. 06 applies only to the following, which are to be classified in that Tax and in no other Tax of the Nomenclature:
(a) Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or denfal yams) and sterile tissue adhesives for
surgical wound closure;
(b) Sterile laminaria and sterile laminaria tents;
(c) Sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable
(d) Opacifying products for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put
up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;
(e) Blood-grouping reagents;
(f) Dental cements and other dental fillings; bone reconstruction cements
(g) First-aid boxes and kits;
(h) Chemical contraceptive products based on hormones, on other products of Tax 29. 37 or on spermicides;
(i) Gel products designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical
examinations or as a coupling agent between the body and medical instruments;
(j) Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of
shelflife;
(k) Appliances identifiable for ostomy use, that is, cdostomy, ileostomy and utosto my pouches cut to shape and their adhesive whalers or
faceplates.
Tax Notes:
1. Un-mixed products, pure substances Tax and mixed products of No. 3002. 13 and Tax 3002. 14 , according to the following regulations:
(a) Unmixed products and pure substances, whether or not containing impurities;
(b) Mixed products;
i.The products mentioned in the preceding (i) paragraph that can be dissolved in water or other solvents;
ii. The products referred to in paragraph (a) and (b)i above added with the stabilizer for preservation or transport;
iii. The products mentioned in i of (a) and (b) or ii of (b) added with other additives.
2. Tax 3003. 60 and Tax 3004. 60 include medicines containing oral and other medicinal active ingredients combined with artemisinins (INN) , or
contain any of the following active ingredients, whether or not with other medicinal active ingredient compatibility : amodiaquine (INN),
Artelinic acid and its salts (INN ), dihydroartemisinine (INN) , artemotil (INN) , artemether (INN), artesunate (INN ), chloroquine (INN ) ,
dihydroartemisinin (INN ), lumefantrine (INN), mefloquine (INN) , piperaquine (INN), pyrimethamine(INN) or sulfadoxine (INN)
347
(%) Rate (%)
30.01 Glands and other organs for
organo-therapeutic uses, dried,
whether or not powdered;
extracts of glands or other
organs or of their secretions for
organo-therapeutic uses;
heparin and its salts ; other
human or animal substances
prepared for therapeutic or
prophylactic uses, not
2499 3001.2000 -Extracts of glands or other 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
organs or of their secretions CH, IS, KR, AU, HK, 1LD1
Extracts of glands or other organs MO, GE
or of their secretions of
endangered wild animals.
-Other:
2500 3001.9010 ---Heparin and its salts 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
30.02 Human blood ; animal blood

prepared for therapeutic,
prophylactic or diagnostic
uses ; antisera, other blood
fractions and immunological
products, whether or not
modified or obtained by means
of biotechnological processes ;
vaccines, toxins, cultures of
micro-organisms (other than
yeasts) and similar products:
-Antisera, other blood fractions
and immunological products,
whether or not modified or
obtained by means of
biotechnological processes
2502 3002.1100 --Malaria diagnostic test kits 3∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
IS, KR, AU, HK, MO,
1.6 GE
CH
2503 3002.1200 --Antisera and other blood 3∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
fractions IS, KR, AU, HK, MO,
GE
1.6 CH
348
(%) Rate (%)
2504 3002.1300 --Immunological products, 3∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
unmixed, not put up in measured IS, KR, AU, HK, MO,
doses or in forms or packings for GE
retail sale 1.6 CH
2505 3002.1400 --Immunological products, 3∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
mixed, not put up in measured IS, KR, AU, HK, MO,
doses or in forms or packings for GE
retail sale
1.6 CH
2506 3002.1500 --Immunological products, put up 3∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
in measured doses or in forms or IS, KR, AU, HK, MO, LD
packings for retail sale 1.6 GE
CH
1.6 GE
CH
2508 3002.2000 -Vaccines for human medicine 3∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
0.9 GE
CH
2509 3002.3000 -Vaccines for veterinary medicine 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
-Other:
2510 3002.9010 ---Saxitoxin 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
2511 3002.9020 ---Ricin 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
2512 3002.9030 ---Bacteria and virus 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
0.9 GE
CH
349
(%) Rate (%)
2513 3002.9040 ---Genetic material and 3∆0 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 20
gene-modified organisrn CR, CH, IS, KR, AU,
HK, MO, GE
2514 3002.9090 ---Other 3∆0 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 20
CR, CH, IS, KR, AU,
HK, MO, GE
30.03 Medicaments (excluding goods
of Tax 30. 02, 30. 05 or 30. 06)
consisting of two or more
constituents which have been
mixed together for therapeutic
or prophylactic uses, not put up
in measured doses or in forms
or packings for retail sale:
-Containing penicillins or
derivatives thereof, with a
penicillanic acid structure, or
streptomycins or their
derivatives:
---Containing penicillins:
2515 3003.1011 ----Ampicillin 0 0 Favored Nation LD 30
2516 3003.1012 ----Amoxycillin 0 0 Favored Nation LD 30
2517 3003.1013 ----Penicillin V 0 0 Favored Nation LD 30
2518 3003.1019 ----Other 0 0 Favored Nation LD 30
-Containing other antibiotics:
--- Cephalosporin
2520 3003.2011 --- Cefotaxime 0 0 Favored Nation LD 30
2521 3003.2012 --- Ceftazidime 0 0 Favored Nation LD 30
2522 3003.2013 --- Cefoxitin 0 0 Favored Nation LD 30
2523 3003.2014 --- Ceftezole 0 0 Favored Nation LD 30
2524 3003.2015 --Cefaclor 0 0 Favored Nation LD 30
2525 3003.2016 ----Cefuroxime 0 0 Favored Nation LD 30
2526 3003.2017 --- Ceftriaxone 0 0 Favored Nation LD 30
2527 3003.2018 --- Cefoperazone 0 0 Favored Nation LD 30
-Containing hormones or other
products of Tax 29.37:
2530 3003.3100 --Containing insulin 0 0 Favored Nation LD 30
2531 3003.3900 --Other 0 0 Favored Nation LD 30
-Other, containing alkaloids or
derivatives thereof:
2532 3003.4100 --Containing ephedrine or its 5 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 30
salts CR, CH, IS, KR, AU,
HK,
MO, GE
2533 3003.4200 --Containing pseudoephedrine 5 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 30
(INN) or its salts CR, CH, IS, KR, AU,
HK,
MO, GE
2534 3003.4300 --Containing norephedrine or its 5 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 30
HK,
MO, GE
350
(%) Rate (%)
2535 3003.4900 --Other 5 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 30
CR, CH, IS, KR, AU,
HK, MO, GE
--Other, containing antimalarial
active principles described in Tax
Note 2 to this Chapter:
2536 3003.6010 ---Containing artemisinins and 0 0 Favored Nation LD 30
their derivatives
30.04 Medicaments (excluding goods
of Tax 30.02, 30.05 or 30.06)
consisting of mixed or un-
mixed products for therapeutic
or prophylactic uses, put up in
measured doses (including
those in the form of
transdermal administration
systems) or in forms or
packings for retail sale:
--Containing penicillins or derivatives
thereof with a penicillanic acid
structure, or streptomycins or their
derivatives:
---Containing penicillins:
2539 3004.1011 ----Ampicillin 0 0 Favored Nation LD 30
2540 3004.1012 ----Amoxycillin 0 0 Favored Nation LD 30
2541 3004.1013 ----Penicillin V 0 0 Favored Nation LD 30
-Containing other antibiotics:
---Containing cephamycins:
2544 3004.2011 --- Cefotaxime 0 0 Favored Nation LD 30
2545 3004.2012 --- Ceftazidime 0 0 Favored Nation LD 30
2546 3004.2013 --- Cefoxitin 0 0 Favored Nation LD 30
2547 3004.2014 --- Ceftezole 0 0 Favored Nation LD 30
2548 3004.2015 --- Cefaclor 0 0 Favored Nation LD 30
2549 3004.2016 ---Cefuroxime 0 0 Favored Nation LD 30
2550 3004.2017 --- Cefuroxime 0 0 Favored Nation LD 30
2551 3004.2018 --- Ceftriaxone 0 0 Favored Nation LD 30
2552 3004.2019 --- Cefoperazone 0 2.4 KR 0 Favored Nation LD 30
-Other, containing hormones or
other products of Tax 29.37:
--Containing insulin:
2554 3004.3110 ---Containing recombinant 0 0 Favored Nation LD 30
human insulin
2556 3004.3200 --Containing corticosteroid 0 0 Favored Nation LD 30
hormones, their derivatives and
structural analogues
-Other, containing alkaloids or
derivatives thereof:
2558 3004.4100 --Containing ephedrine or its 5 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 30
HK, MO, GE
2559 3004.4200 --Containing pseudoephedrine 5 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 30
(INN) or its salts CR, CH, IS, KR, AU,
HK, MO, GE
351
352
(%) Rate (%)
2560 3004.4300 --Containing norephedrine or its 5 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 30
HK,
MO, GE
CR, CH, IS, KR, AU,
HK,
MO, GE
ex30044900 Anticancer drugs containing ∆0

alkaloids and their derivatives
(fixed-dose or retail packaging
for the treatment or prevention of
diseases, mixed or unmixed)
ex30044900 Tiotropium Bromide Powder for ∆0
Inhalation, Tiotropium Bromide
Spray, Compound Ipratropium
Bromide Solution for Inhalation,
Ipratropium Bromide Aerosol
2562 3004.5000 -Other, containing vitamins or 0 0 Favored Nation LD 40
other products of Tax 29.36
--Other, containing antimalarial
active principles described in Tax
2563 3004.6010 ---Containing artemisinins and 0 0 Favored Nation LD 30
their derivatives
1LD1
-Other:
2565 3004.9010 ---Containing sulfa drugs 0 0 Favored Nation LD 40
2566 3004.9020 ---Containing bifendate 4 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 30
CR, CH, IS, KR, AU,
HK, MO, GE
2 AP
---Medicaments of Chinese
type: :
2567 3004.9051 ----Medicated liquors or wines 0 0 Favored Nation LD 30
2568 3004.9052 ----Pien Tzu Huang 3 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 30
CR, CH, IS, KR, AU,
HK, MO, GE
1.5 AP
2569 3004.9053 ----Bai Yao 3 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 30
CR, CH, IS, KR, AU,
HK, MO, GE
1.5 AP
2570 3004.9054 ----Essential balm 0 0 Favored Nation LD 30

2571 3004.9055 ----Angong niuhuang pills 3 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 30
CR, CH, IS, KR, AU,
HK, MO, GE
1.5 AP
1LD1
353
(%) Rate (%)
30.05 Wadding, gauze, bandages and
similar articles (for example,,
dressings, adhesive plasters,
poultices), impregnated or
coated with pharmaceutical
substances or put up in forms
or packings for retail sale for
medical, surgical, dental or
veterinary purposes:
-Adhesive dressings and other
articles having an adhesive
layer
2574 3005.1010 ---Adhesive plasters 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, KR, AU, HK,
MO, GE
4 AP
CH, KR, AU, HK, MO,
GE
-Other：
2576 3005.9010 ---Absorbent cotton, gauze, 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
bandages CH, IS, KR, AU, HK,
MO, GE
3 AP
GE
30.06 Pharmaceutical goods specified

in Note 4 to this Chapter:
2578 3006.1000 -Sterile surgical catgut, similar 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
sterile suture materials (including CH, IS, KR, AU, HK, LD
sterile absorbable surgical or
dental yams) and sterile tissue MO, GE
adhesives for surgical wound
closure; sterile laminaria and
sterile laminaria tents; sterile
absorbable surgical or dental
haemostatics; sterile surgical or
dental adhesion barriers, whether
or not absorbable
2579 3006.2000 -Blood-grouping reagents 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
0.9 GE
CH
2580 3006.3000 -Opacifying products for X-ray 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
examinations; diagnostic LD
reagents designed to be CH, IS, KR, AU, HK,
administered to the patient MO, GE
2581 3006.4000 -Dental cements and other dental 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
fillings; bone reconstruction CH, IS, AU, HK, MO, LD
cements
2 GE
KR
354
(%) Rate (%)
2582 3006.5000 -First-aid boxes and kits 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
-Chemical contraceptive products

based on hormones on other
products of Tax 29. 37 or on
spermicides
2583 3006.6010 ---Contraceptive products based 0 0 Favored Nation LD 0
on hormones
LD
2585 3006.7000 -Gel products designed to be 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
used in human or veterinary IS, KR, AU, HK, MO, GE LD
medicine as a lubricant for parts 4.5 PK
of the body for surgical
operations or physical
examinations or as a coupling
agent between the body and
medical instruments
-Other:
2586 3006.9100 --Appliances identifiable for 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 80
ostomy use CH, IS, AU, HK, MO, GE
4 KR
5 AP
9.2 PK
2587 3006.9200 --Waste pharmaceuticals 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
355
356
Chapter 31
Fertilizers
Notes:
(a) Animal blood of Tax 05. 11;
(b) Separate chemically defined compounds (other than those answering to the descriptions in Note 2(a), 3(a), 4(a) or 5 below); or
(c ) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5g each, of Tax 38. 24; optical elements of
potassium chloride (Tax 90. 01).
2. Tax 31. 02 applies only to the following goods, provided that they are not put up in the forms or packages described in Tax 31. 05 :
(a)Goods which answer to one or other of the descriptions given below:
(i) Sodium nitrate, whether or not pure;
(ii) Ammonium nitrate, whether or not pure;
(iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
(iv) Ammonium sulphate, whether or not pure;
(v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
(vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
(vii) Calcium cyanamide, whether or not pure or treated with oil; (viii)Urea, whether or not pure.
(b)Fertilizers consisting of any of the goods described in (a) above mixed together.
(c) Fertilizers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic
non-fertilizing substances.
(d) Liquid fertilizers consisting of the goods of subparagraph (a) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal
solution.
3. Tax 31. 03 applies only to the following goods, provided that they are not put up in the forms or packages described in Tax 31. 05:
(a) Goods which answer to one or other of the descriptions given below:
(i) Basic slag;
(ii) Natural phosphates of Tax 25. 10, calcined or further heat-treated than for the removal of impurities;
(iii) Superphosphates (single, double or triple);
(iv) Calcium monophosphate containing not less than 0. 2% by weight of fluorine calculated on the dry anhydrous product.
(b) Fertilizers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit.
(c) Fertilizers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed
with chalk, gypsum or other inorganic non-fertilizing substances.
4. Tax 31. 04 applies only to the following goods, provided that they are not put up in the forms or packages described in Tax 31. 05:
(a) Goods which answer to one or other of the descriptions given below:
(i) Crude natural potassium salts (for example, carnallite, kainite and sylvite);
(ii) Potassium chloride, whether or not pure, except as provided in Note 1(c) above;
(iii)Potassium sulphate, whether or not pure;
(iv)Magnesium potassium sulphate, whether or not pure.
(b) Fertilizers consisting of any of the goods described in (a) above mixed together.
5. Ammonium dihydrogen phosphate and diammonium hydrogen phosphate, whether or not pure, and intermixtures thereof, are to be classified in
Tax 31.05.
6. For the purposes of Tax 31. 05, the term “other fertilizers” applies only to products of a kind used as fertilizers and containing, as an essential
constituent, at least one of the fertilizing elements nitrogen, phosphorus or potassium.
(%) Rate (%)
31.01 Animal or vegetable fertilizers,
whether or not mixed together
or chemically treated;
fertilizers produced by the
mixing or chemical treatment
of animal or vegetable
products:
---Not chemically treated:
2588 3101.0011 ----Guano 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK,
MO, GE
357
(%) Rate (%)
2589 3101.0019 ----Other 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
IS, KR, AU, HK, MO,
GE
3.3 AP
4.5 PK
CH, IS, AU, HK, MO,
GE
2.4 KR
31.02 Mineral or chemical fertilizers,
nitrogenous:
2591 3102.1000 -Urea, whether or not in aqueous 50① 0 HK, MO 150
solution 40 AP, PK
-Ammonium sulphate ; double
salts and mixtures of ammonium
sulphate and ammonium nitrate:
2592 3102.2100 --Ammonium sulphate 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
MO, GE
2594 3102.3000 -Ammonium nitrate, whether or 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
not in aqueous solution CH, IS, KR, AU, HK, 1LD1
MO, GE
2595 3102.4000 -Mixtures of ammonium nitrate 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
with calcium carbonate or other CH, IS, KR, AU, HK, 1LD1
inorganic non-fertilizing MO, GE
substances
2596 3102.5000 -Sodium nitrate 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
2597 3102.6000 -Double salts and mixtures of 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
calcium nitrate and ammonium CH, IS, KR, AU, HK, 1LD1
nitrate MO, GE
① Quota rate: 4
Provisional quota: 1.
358
(%) Rate (%)
2598 3102.8000 -Mixtures of urea and 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 11
ammonium nitrate in aqueous CH, IS, KR, AU, HK,
or ammoniacal solution MO
1.6 GE
-Other, including mixtures not

specified in the foregoing Tax：
2599 3102.9010 ---Calcium cyanamide 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 11
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE

phosphatic：
-Superphosphates
--The content of P2O5 is 35% or
more by weight：
2601 3103.1110 ---Triple superphosphates 4∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
MO, GE
MO, GE
2604 3103.9000 -Other 4∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO
1.6 GE

potassic：
-Potassium chloride：
2605 3104.2020 ---Potassium chloride 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
MO, GE
359
(%) Rate (%)
2607 3104.3000 -Potassium sulphate 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 11
CH, IS, AU, HK, MO,
GE
1.8 KR
-Other：
2608 3104.9010 ---Carnallite, sylvite and other 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
crude natural potassium salts CH, IS, KR, AU, HK, 1LD1
MO, GE
MO
31.05 Mineral or chemical fertilizers

containing two or three of the
fertilizing elements nitrogen,
phosphorus and potassium;
other fertilizers; goods of this
Chapter in tablets or similar
forms or in packages of a gross
weight not exceeding 10kg:
2610 3105.1000 -Goods of this Chapter in 4∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
tablets or similar forms or in CH, IS, KR, AU, HK, 1LD1
packages of a gross weight not MO, GE
exceeding 10kg
2611 3105.2000 -Mineral or chemical fertilizers 50① 0 HK, MO 150

containing the three fertilizing
elements nitrogen, phosphorus
and potassium
2612 3105.3000 -Diammonium 50② 0 HK, MO 150
hydrogenorthophosphate
(diammonium phosphate)
2613 3105.4000 -Ammonium 4∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
dihydrogenorthophosphate CH, IS, KR, AU, HK, 1LD1
(monoammonium phosphate) MO, GE
and mixtures thereof with
diammonium
hydrogenorthophosphate
(diammonium phosphate)
-Other mineral or chemical
fertilizers containing the two
fertilizing elements nitrogen and
phosphorus:
2614 3105.5100 --Containing nitrates and 4∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
phosphates CH, IS, KR, AU, HK, 1LD1
1.6 MO
GE
MO
1.6 GE
1 Quota rate：4。
Provisional quota：1。
2 Quota rate：4。
Provisional quota：1。
360
(%) Rate (%)
2616 3105.6000 -Mineral or chemical fertilizers 4∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
containing the two fertilizing CH, IS, KR, AU, HK, MO 1LD1
elements phosphorus and 1.6 GE
potassium
-Other:
2617 3105.9010 ---Organic-inorganic compound 4∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
fertilizers CH, IS, KR, AU, HK, MO 1LD1
1.6 GE
1.6 GE
361
Chapter 32
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other coloring matter; paints and
varnishes; putty and other mastics; inks
Notes:
(a) Separate chemically defined elements or compounds (except those of Tax 32. 03 or 32. 04, inorganic products of a kind used as
luminophores (Tax 32. 06), glass obtained from fused quartz or other fused silica in the forms provided for in Tax 32. 07, and also
dyes and other coloring matter put up in forms or packings for re tail sale, of Tax 32. 12);
(b) Tannates or other tannin derivatives of products of Tax 29. 36 to 29. 39, 29.41 or 35. 01 to 35. 04;
(c) Mastics of asphalt or other bituminous mastics (Tax 27.15).
2. Tax 32. 04 includes mixtures of stabilized diazonium salts and couplers for the production of azo dyes.
3. Tax 32. 03, 32. 04, 32. 05 and 32. 06 apply also to products based on coloring matter (including, in the case of Tax 32. 06,
coloring pigments of Tax 25. 30 or Chapter 28, metal flakes and metal powders), of a kind used for coloring any material or used as
ingredients in the manufacture of coloring products. The Tax do not apply, however, to pigments dispersed in nonaqueous media, in
liquid or paste form, of a kind used in the manufacture of paints, including enamels (Tax 32.12), or to other products of Tax 32. 07,
32. 08, 32. 09, 32. 10, 32. 12, 32. 13 or 32. 15.
4. Tax 32. 08 includes solutions (other than collodions) consisting of any of the products specified in Tax 39. 01 to 39. 13 in
volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.
5. The expression “coloring 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 coloring distempers.
6. The expression “ stamping foils” in Tax 32. 12 applies only to thin sheets of a kind used for printing, for example, book covers
or hat bands, and consisting of:
(a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
(b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.
(%) Rate (%)
32.01 Tanning extracts of vegetable,
origin; tannins and their salts,
derivatives:
2619 3201.1000 -Quebracho extract 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
2620 3201.2000 -Wattle extract 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
4.5 PK
-Other:
2621 3201.9010 ---Other tanning extracts 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 40
4.5 PK
4 PK
32.02 Synthetic organic tanning

substances; inorganic tanning
substances; tanning products,
natural tanning substances;
enzymatic products for
pre-tanning:
362
(%) Rate (%)
2623 3202.1000 -Synthetic organic tanning 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
substances CH, IS, KR, AU, HK, 1LD1
MO, GE
GE
4 PK
ex32029000 Chrome free tanning (whether or ∆3
not containing natural substances,
including enzyme preparation for
pre tanning)
32.03 Coloring matter of vegetable or
animal origin (including dyeing
extracts but excluding animal
black), whether or not
chemically defined; products as
specified in Note 3 to this
Chapter based on coloring
matter of vegetable or animal
origin:
---Coloring matter of vegetable
origin and products based
thereon:
2625 3203.0011 ----Natural indigo and products 6.5 0 AS, CL, NZ, CR, CH, IS, 0 Favored Nation LD 80
based thereon KR, AU, HK, MO, GE
2.3 PE
4 PK
2626 3203.0019 ----Other 6.5 0 AS, CL, NZ, CR, CH, IS, 0 Favored Nation LD 45
KR, AU, HK, MO, GE
2.3 PE
4 PK
2627 3203.0020 ---Coloring matter of animal 6.5 0 AS, CL, NZ, CR, CH, IS, 0 Favored Nation LD 50
origin and products based KR, AU, HK, MO, GE
thereon 2.3 PE
4 PK
32.04 Synthetic organic coloring

matter, whether or not
chemically defined; products as
Chapter based on synthetic
organic coloring matter;
synthetic organic products of a
kind used as fluorescent
brightening agents or as
luminophores, whether or not
chemically defined:
-Synthetic organic coloring
matter and products based
thereon as specified in Note 3 to
this Chapter:
363
2628 3204.1100 --Disperse dyes and products 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
based thereon IS, KR, AU, HK, MO,
GE
4.2 AP
364
(%) Rate (%)
2629 3204.1200 --Acid dyes, whether or not 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
premetallized, and products IS, KR, AU, HK, MO,
based thereon; mordant dyes and TW, GE
products based thereon 3.4 CH
4.2 AP
2630 3204.1300 --Basic dyes and products based 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
thereon CH, IS, KR, AU, HK,
MO, GE
4.2 AP
2631 3204.1400 --Direct dyes and products 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
TW, GE
2 CH
4.2 AP
--Vat dyes (including those usable

in that state as pigments) and
products based thereon:
2632 3204.1510 ---Synthetic indigo(reductive 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
indigo) CH, IS, AU, HK, MO,
GE
2.6 KR
4.2 AP
CH, IS, AU, HK, MO,
GE
2.6 KR
4.2 AP
2634 3204.1600 --Reactive dyes and products 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
TW, GE
3.4 CH
4.2 AP
2635 3204.1700 --Pigments and products based 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
thereon IS, KR, AU, HK, MO,
TW, GE
2 CH
4.2 AP
ex32041700 Photoresist pigment dispersion for ∆3

color photoresist
--Other, including mixtures of
coloring matter of two or more of
the Tax 3204. 11 to 3204. 19:
---Sulphur dyes and products
based thereon:
365
(%) Rate (%)
2636 3204.1911 ----Sulphur black and products 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
based thereon CH, IS, AU, HK, MO,
GE
2.6 KR
4.2 AP
2637 3204.1919 ----Other 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
CH, IS, AU, HK, MO,
GE
2.6 KR
4.2 AP
IS, KR, AU, HK, MO,
TW, GE
4.2 AP
2639 3204.2000 -Synthetic organic products of a 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
kind used as flourescent IS, KR, AU, HK, MO,
brightening agents TW, GE
3.4 CH
4.2 AP
-Other:
2640 3204.9010 ---Biological stains and dye 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
indicators IS, KR, AU, HK, MO,
GE
2 CH
4.2 AP
2641 3204.9020 ---Carotene and Carotenoid 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
4.2 AP
CH, IS, KR, AU, HK,
MO, GE
4.2 AP
32.05 Color lakes; products as
Chapter based on color lakes:
2643 3205.0000 Color lakes; products as 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 35
specified in Note 3 to this CH, IS, AU, HK, MO,
Chapter based on color lakes: GE
3.9 KR
4 PK
366
(%) Rate (%)
32.06 Other coloring matter;
products as specified in Note 3
to this Chapter, other than
those of Tax 32. 03, 32. 04 or 32.
05; inorganic products of a
kind used as luminophores,
defined:
-Pigments and products based on
titanium dioxide:
--Containing 80% or more by
weight of titanium dioxide
calculated on the dry matter:
2644 3206.1110 ---Titanium White 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
IS, KR, AU, HK, MO,
TW, GE
4 PK
4 PK
TW, GE
4 KR
4.5 PK
2647 3206.2000 -Pigments and products based 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
on chromium compounds IS, KR, AU, HK, MO, GE LD
4 PK
-Other coloring matter and other

products:
2648 3206.4100 --Ultramarine and products based 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 35
thereon IS, KR, AU, HK, MO,
GE
4 PK
--Lithopone and other pigments

and products based on zinc
sulphide
2649 3206.4210 --Lithopone 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
IS, KR, AU, HK, MO,
GE
4 PK
2650 3206.4290 ---Other 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
2.6 KR
4 PK
--Other:
367
(%) Rate (%)
---Pigments and products based
on bismuth compound:
2651 3206.4911 ---Pigments and products based 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
on pucherite CH, IS, AU, HK, MO,
TW, GE
2.6 KR
3.3 AP
2652 3206.4919 ----Other 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
CH, IS, AU, HK, MO,
TW, GE
2.6 KR
3.3 AP
CH, IS, AU, HK, MO,
TW, GE
2.6 KR
3.3 AP
2654 3206.5000 -Inorganic products of a kind 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 35
used as luminophores CH, IS, AU, HK, MO,
GE
2.6 KR
4 PK
4.2 AP
32.07 Prepared pigments, prepared

opacifiers and prepared colors,
enamels and glazes, engobes
(slips), liquid lusters and
similar preparations, of a kind
used in the ceramic, enameling
or glass industry; glass frit and
other glass, in the form of
powder, granules or flakes:
2655 3207.1000 -Prepared pigments, prepared 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
opacifiers, prepared colors and CH, IS, AU, HK, MO,
similar products GE
2 KR
2656 3207.2000 -Enamels and glazes, engobes 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
(slips) and similar products CH, IS, AU, HK, MO,
GE
3 KR
2657 3207.3000 -Liquid lusters and similar 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
products CH, IS, KR, AU, HK,
MO, GE
368
(%) Rate (%)
2658 3207.4000 -Glass frit and other glass, in the 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
form of powder, granules or CH, IS, KR, AU, HK,
flakes MO, GE
32.08 Paints and varnishes (including

enamels and lacquers) based on
synthetic polymers or
chemically modified natural
polymers, dispersed or
dissolved in a nonaqueous
medium; solutions as defined in
2659 3208.1000 -Based on polyesters 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 50
CH, IS, AU, HK, MO,
TW, GE
4.5 PK
7 KR
9 AP
-Based on acrylic or vinyl

polymers:
2660 3208.2010 ---Based on acrylic polymers 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
TW, GE
4 PK
7 KR
9 AP
ex32082010 Scattered or dissolve in ∆6

non-aqueous medium of optical
fiber coating; Main composition
of polyurethane and acrylic ester
compounds.
2661 3208.2020 ---Based on vinyl polymers 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 50
GE
4 KR
4.5 PK
9 AP
-Other:
2662 3208.9010 ---Based on polyurethane 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
polymers CH, IS, AU, HK, MO, GE 1LD1
4 KR
4.5 PK
9 AP
ex32089010 Coating for optical fiber (mainly ∆6

composed of polyurethane
acrylate compounds)
369
(%) Rate (%)
2663 3208.9090 ---Other 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 1LD1 50
IS, AU, HK, MO, TW, GE
3 CH
4.5 PK
7 KR
9 AP
32.09 Paints and varnishes (including

enamels and lacquers) based on
synthetic polymers or
chemically modified natural
polymers, dispersed or
dissolved in an aqueous
medium：
2664 3209.1000 -Based on acrylic or vinyl 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 50
polymers CH, IS, AU, HK, MO, GE
4 KR
4.5 PK
6.5 AP
-Other：
2665 3209.9010 ---Based on epoxy resin 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
TW, GE
4.5 PK
7 KR
2666 3209.9020 ---Based on fluororesin 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
4 GE
4.5 KR
PK
IS, AU, HK, MO, TW, GE 1LD1
3 CH
4.5 PK
7 KR
32.10 Other paints and varnishes

(including enamels, lacquers
and distempers); prepared
water pigments of a kind used
for finishing leather:
2668 3210.0000 Other paints and varnishes 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
(including enamels, lacquers and CH, IS, KR, AU, HK, LD
distempers); prepared water MO, TW, GE
pigments of a kind used for 4 PK
finishing leather 6.5 AP
ex32100000 Optical fiber coating ∆6 370

(%) Rate (%)
32.11 Prepared driers
2669 3211.0000 Prepared driers 10 0 AS, SG, 0 Favored Nation 1LD1 50

CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3 CH
4.5 PK
6 KR
32.12 Pigments (including metallic
powders and flakes) dispersed
in non-aqueous media, in liquid
or paste form, of a kind used in
the manufacture of paints
(including enamels); stamping
foils; dyes and other coloring
matter put up in forms or
2670 3212.1000 -Stamping foils 15 0 AS, SG, 0 Favored Nation 1LD1 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
2671 3212.9000 -Other 10 0 AS, SG, 0 Favored Nation 1LD1 50
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
32.13 Artists’, students’ or signboard
painters' colors, modifying
tints, amusement colors and the
like, in tablets, tubes, jars,
bottles, pans or in similar forms
or packings:
2672 3213.1000 -Colors in sets 6.5 0 AS, CL, 0 Favored Nation 1LD1 70
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
2673 3213.9000 -Other 6.5 0 AS, CL, 0 Favored Nation LD 70
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.2 AP
4.5 PK
32.14 Glaziers' putty, oil putty, resin
cements, caulking compounds
and other mastics; painters’
fillings; non-refractory
surfacing products for facades,
indoor walls, floors, ceilings or
the like:
371
-Glaziers' putty, grafting putty,
resin cements, caulking
compounds and other mastics;
painters' fillings:
372
(%) Rate (%)
2674 3214.1010 ---Packaging materials for 9 0 AS, CL, 0 Favored Nation 70
semiconductor device LD
NZ, PE, CR,
CH, IS, AU,
HK, MO
3.6 GE
4 PK
LD
NZ, PE, CR,
IS, KR, AU,
HK, MO, GE
2.7 CH
4 PK
LD
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK
5.4 KR
32.15 Printing ink, writing or
drawing ink and other inks,
whether or not concentrated or
solid:
-Printing ink:
2677 3215.1100 --Black 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 45
MO, GE
4.2 AP
ex32151100 Black, solid ink, for the 2.2#1.1
engineering equipment of Tax
8443.31, 8443.32 or 8443.39
2678 3215.1900 --Other 6.5 0 AS, PK, CL, 0 Favored Nation 45
LD
NZ, PE,
CR, IS, AU,
HK, MO, TW,
GE
2 CH
2.6 KR
4.6 AP
ex32151900 Other solid ink, for the 2.2#1.1
engineering equipment of Tax
8443.31, 8443.32 or 8443.39
-Other:
2679 3215.9010 ---Writing or drawing inks 5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 70
4 GE
PK
2680 3215.9020 ---Aqueous ink jet ink 10 0 AS, SG, 0 Favored Nation 70
LD
CL, NZ, PE,
CR, IS, KR,
AU, HK, MO,
GE
3 CH
4.5 PK
373
374
(%) Rate (%)
LD
CL, NZ, PE,
CR, IS, KR,
AU, HK, MO,
GE
3 CH
4.5 PK
375
Chapter 33
Essential oils and resinoids; perfumery, cosmetic or toilet products
(a) Natural oleoresins or vegetable extracts of Tax 13. 01 or 13.02;
(b) Soap or other products of Tax 34. 01; or
(c) Gum, wood or sulphate turpentine or other products of Tax 38. 05.
2. The expression “odoriferous substances” in Tax 33. 02 refers only to the substances of Tax 33. 01, to odoriferous constituents isolated from
those substances or to synthetic aromatics.
3. Tax 33. 03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils),
suitable for use as goods of these Tax and put up in packings of a kind sold by re tail for such use.
4. The expression “perfumery, cosmetic or toilet products” in Tax 33. 07 applies, inter alia, to the following products: scented sachets;
odoriferous products which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye
solutions; wadding. felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet products.
376
(%) Rate (%)
33.01 Essential oils (terpeneless or
not) , including concretes and
absolutes; resinoids; extracted
oleoresins; concentrates of
essential oils in fats, in fixed
oils, in waxes or the like,
obtained by enfleurage or
maceration; terpenic
byproducts of the
deterpenation of essential oils；
aqueous distillates and aqueous
solutions of essential oils:
-Essential oils of citrus fruit:
2682 3301.1200 --Of orange 20 0 AS, SG, 0 Favored 80
Nation1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO
8 GE
8.3 CH
12 KR
2683 3301.1300 --Of lemon 20 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
GE
12 KR
--Other:
2684 3301.1910 ---Of lime 20 0 AS, SG, 0 Favored 80
Nation1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
2685 3301.1990 ---Other 20 0 AS, SG, 0 Favored 80
Nation1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
-Essential oils other than those of
citrus fruit:
377
(%) Rate (%)
2686 3301.2400 --Of peppermint (peppermint oil) 20 0 AS, SG, 0 Favored Nation 1LD1 90
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
2687 3301.2500 --Of other mints 15∆5 0 AS, SG, 0 Favored Nation LD 90
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
14 AP
--Other:
2688 3301.2910 ---Of camphor 20 0 AS, SG, 0 Favored Nation 1LD1 90
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
2689 3301.2920 ---Of citronella 15 0 AS, SG, 0 Favored Nation LD 70
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
2690 3301.2930 ---Of aniseed 20 0 AS, SG, 0 Favored Nation 1LD1 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
2691 3301.2940 ---Of cassia 20 0 AS, SG, 0 Favored Nation 1LD1 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
2692 3301.2950 ---Of litsea cubeba 20 0 AS, SG, 0 Favored Nation 1LD1 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
2693 3301.2960 ---Of eucalyptus 20 0 AS, SG, 0 Favored Nation 1LD1 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
---Other:
378
(%) Rate (%)
2694 3301.2991 ----Of geranium 20 0 AS, SG, 0 Favored Nation 1LD1 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
2695 3301.2999 ----Other 15 0 AS, SG, 0 Favored Nation LD 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
9 KR
12 PK
ex33012999 Oil of sassafras ∆7
-Resinoids:
2696 3301.3010 ---Balsam of irises 20∆10 0 AS, SG, 0 Favored Nation 1LD1 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
-Other:
2698 3301.9010 ---Extracted oleoresins 20 0 AS, SG, 0 Favored Nation 1LD1 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
13 AP
18 PK
2699 3301.9020 ---Terpenic byproducts of the 20 0 AS, SG, 0 Favored Nation 1LD1 80
deterpenation of essential oils of CL, NZ, PE,
citrus fruit CR, IS, AU,
HK, MO, GE
6 CH
12 KR
13 AP
18 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
13 AP
18 PK
379
(%) Rate (%)
33.02 Mixtures of odoriferous
substances and mixtures
(including alcoholic solutions)
with a basis of one or more of
these substances, of a kind used
as raw materials in industry;
other products based on
odoriferous substances, of a
kind used for the manufacture
of beverages:
-Of a kind used in the food or
drink industry ：
2701 3302.1010 ---Products based on odoriferous 15 0 AS, SG, 0 Favored Nation 90
substances, of a kind used for PK, CL, NZ, 1LD1
the manufacture of beverages, PE, CR, IS,
alcoholic strength by volume not AU, HK, MO
≤0. 5% vol.
4.5 CH
6 KR, GE
9.8 AP
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.5 CH
6 KR
2703 3302.9000 -Other 10 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
33.03 Perfumes and toilet waters
2704 3303.0000 Perfumes and toilet waters 3 0 AS, SG, 0 Favored Nation 150
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
2 AP
4.5 PK
33.04 Beauty or make-up products
and products for the care of the
skin (other than medicaments ),
including sunscreen or suntan
products; manicure or pedicure
products：
2705 3304.1000 -Lip make-up products 5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 150
4.5 GE
PK
2706 3304.2000 -Eye make-up products 5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 150
4.5 GE
PK 380
(%) Rate (%)
2707 3304.3000 -Manicure or pedicure products 5 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 150
4.5 GE
CH
-Other:
2708 3304.9100 --Powders, whether or not 5 0 AS, SG, 0 Favored Nation 150
compressed 1LD1
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO
4 GE
4.5 PK
2709 3304.9900 --Other 1 0 AS, SG, PK, CL, NZ, 0 Favored Nation 150
HK, MO, GE
5.2 KR
33.05 Products for use on the hair:

2710 3305.1000 -Shampoos 3∆2 0 AS, SG, 0 Favored Nation 150
LD
CL, NZ, PE,
CR, CH, AU,
HK, MO, GE
2 AP
4 PK
4.2 KR
2711 3305.2000 -Products for permanent waving 3 0 AS, SG, 0 Favored Nation 150
or straightening 1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3 CH
12 PK
2712 3305.3000 -Hair lacquers 3 0 AS, SG, 0 Favored Nation 150
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3 CH
12 PK
LD
CL, NZ, PE,
CR, CH, AU,
HK, MO, GE
2 AP
4 PK
6.5 KR
33.06 Products for oral or dental
hygiene, including denture
fixative pastes and powders ;
yarn used to clean between the
teeth (dental floss), in
individual retail package:
-Dentifrices:
381
(%) Rate (%)
2714 3306.1010 ---Toothpastes 3 0 AS, SG, 0 Favored Nation 150
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
2 AP
4 KR
4.5 PK
1LD1
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
2 AP
4 KR
4.5 PK
2716 3306.2000 -Yarn used to clean between the 3 0 AS, CL, 0 Favored Nation 70
teeth (dental floss) 1LD1
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
2 AP
4 KR
4.5 PK
-Other:
2717 3306.9010 ---Gargle 3 0 AS, SG, 0 Favored Nation 70
1LD1
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
1LD1
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
33.07 Pre-shave, shaving or
after-shave products, personal
deodorants, bath products,
depilatories and other
perfumery, cosmetic or toilet
products, not elsewhere
specified or included; prepared
room deodorizers, whether or
not perfumed or having
disinfectant properties:
2719 3307.1000 -Pre-shave, shaving or 3 0 AS, SG, 0 Favored Nation 150
alter-shave products 1LD1
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
2 AP
4.5 PK
382
(%) Rate (%)
2720 3307.2000 -Personal deodorants and 3 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 150
antiperspirants CH, IS, AU, HK, MO, GE 1LD1
2 AP
4.5 PK
2721 3307.3000 -Perfumed bath salts and other 3 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 150
bath products CH, IS, AU, HK, MO, GE 1LD1
2 AP
4.5 PK
6.5 KR
-Products for perfuming or

deodorizing rooms, including
odoriferous products used during
religious rites:
2722 3307.4100 --Agarbatti and other 3 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 150
odoriferous products which CH, IS, AU, HK, MO, GE
operate by burning
4 PK, KR
2723 3307.4900 --Other 3 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 150
4 KR
4.5 PK
CH, IS, AU, HK, MO,
GE
2 AP
4 PK
5.8 KR
383
Chapter 34
Soap, organic surface-active agents, washing products, lubricating products, artificial waxes, prepared waxes,
polishing or scouring products, candles and similar products, modelling pastes, “dental waxes” and dental products with a
basis of plaster
(a) Edible mixtures or products of animal or vegetable fats or oils of a kind used as mold release products (Tax 15. 17);
(b) Separate chemically defined compounds; or
(c) Shampoos, dentifrices, shaving creams and foams, or bath products, containing soap or other organic surface-active agents (Tax 33. 05,
33. 06 or 33. 07).
2. For the purposes of Tax 34. 01, the expression “soap” applies only to soap soluble in water. Soap and the other products of Tax 34. 01 may
contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain
classified in Tax 34. 01 only if in the form of bars, cakes or molded pieces or shapes. In other forms they are to be classified in Tax 34. 05 as
“scouring powders and similar products".
3. For the purposes of Tax 34. 02, “organic surface-active agents” are products which when mixed with water at a concentration of 0.5% at 20℃
and left to stand for one hour at the same temperature:
(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and
(b)reduce the surface tension of water to 4.5x10-2N/m (45 dyne/cm) or less.
4. In Tax 34. 03 the expression “petroleum oils and oils obtained from bituminous minerals” applies to the products defined in Note 2 to Chapter
27.
5. In Tax 34. 04, subject to the exclusions provided below, the expression “artificial waxes and prepared waxes” applies only to:
(a) Chemically produced organic products of a waxy character, whether or not water-soluble;
(b) Products obtained by mixing different waxes;
(c) Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.
The Tax does not apply to:

(a)Products of Tax 15.16, 34.02 or 38.23, even if having a waxy character;
(b)Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or colored, of Tax 15. 21;
(c) Mineral waxes or similar products of Tax 27.12, whether or not intermixed or merely colored;
(d) Waxes mixed with, dispersed in or dissolved in a liquid medium (Tax 34.05, 38.09, etc.).
(%) Rate (%)
34.01 Soap; organic surface-active
products and products for use
as soap, in the form of bars,
cakes, molded pieces or shapes,
soap; organic surface-active
products and products for,
washing the skin, in the form
of liquid or cream and put up
for retail sale, whether or not
containing soap; paper,
wadding, felt and nonwovens,
impregnated, coated or covered
with soap or detergent:
-Soap and organic surface-active
products and products, in the
form of bars, cakes, molded
pieces or shapes, and paper,
wadding, felt and nonwovens,
impregnated, coated or covered
with soap or detergent:
2725 3401.1100 --For toilet use (including ) 6.5 0 AS, SG, PK, CL, NZ, 0 AP, Favored Nation 130
medicated products) PE, CR, CH, IS, AU, LD
HK, MO, GE
4 KR
4.2 AP
--Other:
384
No. Tariff Code Article description MFN Conventional Rate (%) Preferential Rate (%) General
Rate (%) Rate (%)
2726 3401.1910 ---Laundry soap 6.5 0 AS, SG, CL, NZ, 0 Favored Nation 80
PE, CR, CH, IS, LD
AU, HK, MO, GE
4.5 PK
2727 3401.1990 ---Other 6.5 0 AS, PK, CL, 0 Favored Nation 130
1LD1
NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
2728 3401.2000 -Soap in other forms 6.5 0 AS, PK, CL, 0 AP, Favored Nation 130
LD
NZ, PE,
CR, IS, AU,
HK, MO, GE
4.2 AP
4.5 CH
6 KR
2729 3401.3000 --Organic surface-active products 6.5 0 AS, SG, 0 Favored Nation 130
and products for washing the skin, LD
in the form of liquid or cream and CL, NZ, PE,
put up for retail sale, whether or not CR, CH, IS,
containing AU, HK, MO,
GE
4 KR
4.5 PK
34.02 Organic surface-active agents
(other than soap); surface-active
products, washing products
(including auxiliary washing
products) and cleaning products,
whether or not containing soap,
other than those of Tax 34. 01:
-Organic surface-active agents,
whether or not put up for retail sale:
2730 3402.1100 --Anionic 6.5 0 AS, CL, 0 Favored Nation 30
LD
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK
4.2 AP, KR
2731 3402.1200 --Cationic 6.5 0 AS, CL, 0 Favored Nation 30
LD
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK
4.2 AP, KR
2732 3402.1300 --Non-ionic 6.5 0 AS, SG, 0 Favored Nation 30
LD
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
TW, GE
2 CH
3.9 KR
4.2 AP
385
(%) Rate (%)
2733 3402.1900 --Other 6.5 0 AS, CL, 0 Favored Nation 30
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
4.2 AP, KR
-Products put up for retail sale：
2734 3402.2010 ---Synthetic detergents in powder 6.5 0 AS, SG, 0 Favored Nation 80
form CL, NZ, PE, 1LD1
CR, CH, IS,
AU, HK, MO,
GE
4.2 AP
4.5 PK
6.5 KR
2735 3402.2090 ---Other 6.5 0 AS, SG, 0 Favored Nation 80
1LD1
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4.2 AP
4.5 PK
6.5 KR
2736 3402.9000 -Other 6.5 0 AS, SG, 0 Favored Nation 80
LD
PK, CL, NZ,
PE, CR, IS,
KR, AU, HK,
MO
2.7 CH
3.6 GE
4.2 AP
34.03 Lubricating products
(including cutting-oil products,
bolt or nut release products,
anti-rust or anticorrosion
products and mold release
products, based on
lubricants) and products of a
kind used for the oil or grease
treatment of textile materials,
leather, furskins or other
materials, but excluding
products containing, as basic
constituents, 70% or more by
weight of petroleum oils or of
minerals：
-Containing petroleum oils or
minerals:
2737 3403.1100 --Products for the treatment of 10∆8 0 AS, SG, 0 Favored Nation 50
textile materials, leather, furskins 1LD1
or other materials CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
6.5 AP
2738 3403.1900 --Other 10∆8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
4 PK
-Other：
386
(%) Rate (%)
2739 3403.9100 --Products for the treatment of 10∆8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
textile materials, leather, CH, IS, KR, AU, HK, 1LD1
毛皮 MO, GE
or other materials 4.5 PK
3 CH
4.5 PK
34.04 Artificial waxes and prepared

waxes:
2741 3404.2000 -Of poly(oxyethylene) 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 70
(polyethylene glycol) CH, IS, AU, HK, MO, 1LD1
GE
4.5 PK
CH, IS, KR, AU, HK,
MO, GE
34.05 Polishes and creams, for

footwear, furniture, floors,
coachwork, glass or metal,
scouring pastes and powders 、
and similar products (whether
or not in the form of paper,
wadding, felt, nonwovens,
cellular plastics or cellular
rubber, impregnated, coated or
covered with such products),
excluding waxes of Tax 34.04
2743 3405.1000 -Polishes, creams and similar 6.5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
products for foot-wear or CH, IS, AU, HK, MO, GE 1LD1
leather 4 KR
4.5 PK
2744 3405.2000 -Polishes, creams and similar 6.5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
products for the maintenance of CH, IS, AU, HK, MO, GE 1LD1
wooden furniture, floors or other 4 KR
woodwork 4.5 PK
2745 3405.3000 -Polishes and similar products for 6.5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
coachwork, other than metal CH, IS, AU, HK, MO, GE 1LD1
polishes 4 KR
4.5 PK
387
(%) Rate (%)
2746 3405.4000 -Scouring pastes and powders 6.5 0 AS, CL, 0 Favored Nation 80
and other scouring preparations 1LD1
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
1LD1
CL, NZ, PE,
CR, CH, IS,
KR, AU, HK,
MO, GE
4.2 AP
4.5 PK
34.06 Candles, tapers and the like
2748 3406.0000 Candles, tapers and the like 6.5 0 AS, SG, 0 Favored Nation 130
1LD1
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
34.07 Modelling pastes, including
those put up for children's
amusement; products known as
“dental wax” or as “dental
impression compounds", put up
in sets, in packings for retail
sale or in plates, horseshoe
shapes, sticks or similar forms;
other products for use in
dentistry, with a basis of
plaster (of calcined gypsum or
calcium sulphate)
2749 3407.0010 ---Products of a kind known as 6.5 0 AS, CL, 0 Favored Nation 30
“dental wax” or as LD
NZ, PE, CR,
IS, AU, HK,
MO, GE
2 CH
2.6 KR
4 PK
2750 3407.0020 ---Other products for use in 6.5 0 AS, CL, 0 Favored Nation 40
dentistry, with a basis of plaster LD
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4 PK
1LD1
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
388
Chapter 35
Albuminoidal substances; modified starches; glues; enzymes
Notes:
(a) Yeasts (Tax 21. 02);
(b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter
30;
(c) Enzymatic products for pre-tanning (Tax 32. 02);
(d) Enzymatic soaking or washing products or other products of Chapter 34;
(e) Hardened proteins (Tax 39. 13); or
(l) Gelatin products of the printing industry (Chapter 49).
2. For the purposes of Tax 35. 05, the term “dextrin” means starch degradation products with a reducing sugar content, expressed as dextrose on
the dry substance, not exceeding 10%.
Such products with a reducing sugar content exceeding 10% fall in Tax 17.02.
(%) Rate (%)
35.01 Casein, caseinates and other
casein derivatives; casein glues:
2752 3501.1000 -Casein 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
GE
4 PK, KR
2753 3501.9000 -Other 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
GE
4 KR
4.5 PK
35.02 Albumins (including

concentrates of two or more
whey proteins, containing by
weight more than 80% whey
proteins, calculated on the dry
matter), albuminates and other
albumin derivatives:
-Egg albumin:
2754 3502.1100 --Dried 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 80
GE
4 KR
4.5 PK
GE
4 KR
4.5 PK
2756 3502.2000 -Milk albumin, including 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
concentrates of two or CH, IS, AU, HK, MO, 1LD1
more whey proteins GE
4 KR
4.5 PK
389
(%) Rate (%)
2757 3502.9000 -Other 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 1LD1 35
CH, IS, AU, HK, MO,
GE
4 KR
4.5 PK
35.03 Gelatin (including gelatin in ）

sheets, whether or not surface-
worked or colored) and gelatin
derivatives; isinglass; other
glues of animal origin,
excluding casein glues of Tax
35. 01:
2758 3503.0010 ---Gelatin and gelatin derivatives 12 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 1LD1 35
CR, IS, AU, HK, MO,
GE
3.6 CH
4.8 KR
9.6 AP
ex35030010 Gelatin ∆5
3.6 CH
4.8 KR
6 PK
9.6 AP
,
35.04 Peptones and their

derivatives; other protein
substances and their
derivatives, not elsewhere
specified or included; hide
powder, whether or not
chromed:
2760 3504.0010 ---Peptones 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
4 GE
PK
35.05 Dextrins and other modified

starches (for example,
、
pregelatinized or esterified
starches); glues based on
starches, or on dextrins or
other modified starches:
2762 3505.1000 -Dextrins and other modified 12∆6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
starches IS, AU, HK, MO, GE 1LD1
CH
3.6 PK
4.8 KR 390
(%) Rate (%)
2763 3505.2000 -Glues 20 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
6 CH
12 KR
35.06 Prepared glues and other

prepared adhesives, not
included ; products suitable for
use as glues or adhesives, put
up for retail sale as glues or
adhesives, not exceeding a net
weight of 1 kg:
2764 3506.1000 -Products suitable for use as glues 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 90
or adhesives, put up for retail sale KR, AU, HK, MO, TW,
as glues or adhesives, not GE
exceeding a net weight of 1kg 3 CH
4.5 PK
6.5 AP
-Other:
--Adhesives based on polymers
of Tax 39. 01 to 39. 13 or on
rubber:
2765 3506.9110 ---Based on polyamide 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 90
CH, IS, AU, HK, MO,
TW, GE
4.5 PK
6 KR
7 AP
2766 3506.9120 ---Based on epoxy resin 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 90
3 CH
4.5 PK
6.5 AP
7 KR
IS, AU, HK, MO, TW
3 CH
4 KR, GE
4.5 PK
7 AP
ex35069190 Specially built or is mainly used 0

to display or touch screen optical
transparent film adhesive and
light curing liquid adhesive
391
392
(%) Rate (%)
3 CH
4.5 PK
6.5 AP
7 KR
35.07 Enzymes; prepared enzymes

not elsewhere specified or
included:
2769 3507.1000 -Rennet and concentrates thereof 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
-Other:
2770 3507.9010 ---Basic proteinase 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2.4 KR
2771 3507.9020 ---Basic lipase 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2.4 KR
MO, GE

drugs(L-Asparaginase)
393
Chapter 36
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible products
Notes:
1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a) or (b) below.
2. The expression “products of combustible materials” in Tax 36. 06 applies only to:
(a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use
as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;
(b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not
exceeding 300cm3;
(c) Resin torches, firelighters and the like.
(%) Rate (%)
36.01 Propellent powders:
2773 3601.0000 Propellent powders: 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
GE
4 PK
36.02 Prepared explosives, other than
propellent powders:
2774 3602.0010 ---Based on ammonals nitrate 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
4 PK
4 PK
36.03 Safety fuses; detonating fuses;

percussion or detonating caps;
igniters; electric detonators:
2776 3603.0000 Safety fuses; detonating fuses; 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 50
percussion or detonating caps; IS, KR, AU, HK, MO, GE
igniters; electric detonators 4 PK
36.04 Fireworks, signaling flares,

rain rockets, fog signals and
other pyrotechnic products:
2777 3604.1000 -Fireworks 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 130
MO, GE
MO, GE
394
(%) Rate (%)
36.05 Matches, other than
pyrotechnic products of Tax 36.
04:
2779 3605.0000 Matches, other than pyrotechnic 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 100
products of Tax 36. 04: CH, IS, KR, AU, HK,
MO, GE
36.06 Ferro-cerium and other

pyrophoric alloys in all forms;
products of combustible
materials as specified in Note 2
to this Chapter:
2780 3606.1000 -Liquid or liquefied-gas fuels in 6 0 AS, CL, NZ, PE, CR, 0 Favored Nation 80
containers of a kind used for CH, IS, AU, HK, MO, 1LD1
filling or refilling cigarette or 4 GE
similar lighters and of a capacity 4.5 KR
not exceeding 300 cm3 PK
-Other:
---Ferro-cerium and other
pyrophoric alloys:
2781 3606.9011 ----Cut to shape, for immediate 6 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 80
use IS, KR, AU, HK, MO, LD
4 GE
PK
2782 3606.9019 ----Other 6 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
4 GE
PK
2783 3606.9090 ---Other 6 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 80
IS, KR, AU, HK, MO,
GE
4 PK
395
Chapter 37
Photographic or cinematographic goods
Notes:
1. This Chapter does not cover waste or scrap.
2. In this Chapter the word “photographic” relates to the process by which visible images are formed, directly or indirectly, by the action of light
or other forms of radiation on photosensitive surfaces.
(%) Rate (%)
37.01 Photographic plates and film in
the flat, sensitized, unexposed,
of any material other than
paper, paperboard or textiles;
instant print film in the flat,
sensitized, unexposed, whether
or not in packs:
2784 3701.1000 -For X-ray 20∆10 0 CL, NZ, PE, CR, IS, AU, 0 Favored Nation 40
HK, MO, GE 1LD1
5 AS
6 CH
16 AP, KR
2785 3701.2000 -Instant print film 5 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 40
CR, IS, AU, HK, MO,
GE
2 KR
2.6 CH
-Other plates and film, with any
side exceeding 255 mm:
---For preparing printing plates or
cylinders:
2786 3701.3021 ----Laser phototypesetting film 0 5 AS 0 Favored Nation 50
① KR 1LD1
2787 3701.3022 ----Precoated sensitized plate 0 5 AS 0 Favored Nation 50

② KR 1LD1
2788 3701.3024 ----CTP plate 0 4 PK 0 Favored Nation 50

③ KR 1LD1
2789 3701.3025 ----Flexible printed board 0 ④ KR 0 Favored Nation 50

1LD1
2790 3701.3029 ----Other 0 5 AS 0 Favored Nation 50
⑤ KR 1LD1
2791 3701.3090 ---Other 0 12 KR 0 Favored Nation 70

1LD1
-Other:
2792 3701.9100 --For color photography 20 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
(polychrome) IS, AU, HK, MO, GE 1LD1
6.6 CH
--Other:
2793 3701.9920 ---For preparing printing plates or 5#3.8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
cylinders CH, IS, AU, HK, MO, 1LD1
GE
4 KR
4.5 PK
① Conventional Rate: 1.4 yuan/m2

② Conventional Rate: 3.2 yuan/m2
③ Conventional Rate: 3.2 yuan/m2
④ Conventional Rate: 6 yuan/m2
⑤ Conventional Rate: 0 yuan/m2
396
(%) Rate (%)
2794 3701.9990 ---Other 12.5#9.4 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
7.5 CH
37.02 Photographic film in rolls,

sensitized, unexposed, of any
material other than paper,
paperboard or textiles ; instant
print film in rolls, sensitized,
unexposed:
2795 3702.1000 -For X-ray 10 0 CL, NZ, PE, CR, CH, 0 Favored Nation 40
5 AS
6 KR
8 AP
-Other film, without perforations,

of a width not exceeding 105
mm:
--For color photography
(polychrome):
2796 3702.3110 ---Instant print rolls 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, KR, AU, HK,
MO, GE
2797 3702.3190 ---Other 2 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation ②
--Other, with silver halide

emulsion:
2798 3702.3210 ---Instant print film 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
MO, GE
2799 3702.3220 ---For preparing printing plates or ③ 0 AS, CL, NZ, PE, CR, 0 Favored Nation ④
⑤ GE
PK, KR
2800 3702.3290 ---Other ⑥ 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation ⑦
6.6 CH
⑧ KR
--Other:
① MFN Rate: 56 yuan/m2

② General Rate: 433 yuan/m2
③ MFN Rate: 4.5 yuan/m2
④ General Rate: 104 yuan/m2
⑤ Conventional Rate: 1.8 yuan/m2
⑥ MFN Rate: 21 yuan/m2
⑦ General Rate: 202 yuan/m2
⑧ Conventional Rate: 14.7 yuan/m2
397
398
(%) Rate (%)
2801 3702.3920 ---For preparing printing plates or ① 0 AS, CL, NZ, PE, CR, 0 Favored Nation ②
GE
③ PK, KR
2802 3702.3990 ---Other ④ 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation ⑤
6.6 CH
⑥ KR
-Other film, without perforations,

of a width exceeding 105 mm:
,
2803 3702.4100 --Of a width exceeding 610 mm ⑦ 0 CL, NZ, 0 Favored Nation ⑧
and of a length exceeding 200 PE, CR, IS, AU, 1LD1
m, for color photography HK, MO, GE
(polychrome)
4.8 CH
--Of a width exceeding 610 mm
and of a length exceeding 200 m,
other than for color photography:
cylinders:
2804 3702.4221 ----Wide anticorrosive ⑨ 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation ⑩
photographic plate for printed CH, IS, AU, HK, MO, GE 1LD1
circuit processing ⑪ PK
2805 3702.4229 ----Other ⑫∆⑬ 0 AS, CL, NZ, PE, CR, 0 Favored Nation ⑭
GE
8 AP
⑮ PK, KR
---Other

④ MFN Rate: 24 yuan/m2
⑤ General Rate: 202 yuan/m2
⑥ Conventional Rate: 16.8 yuan/m2
⑦ MFN Rate: 7.1 yuan/m2
⑧ General Rate: 202 yuan/m2
⑨ MFN Rate: 0.6 yuan/m2
⑩ General Rate: 110 yuan/m2
⑪ Conventional Rate: 0.2 yuan/m2
⑫ MFN Rate: 1.6 yuan/m2
⑬ Provisional rate of MFN: 1.0 yuan/m2
⑭ General Rate: 110 yuan/m2
⑮ Conventional Rate: 0.6 yuan/m2
399
(%) Rate (%)
2806 3702.4292 ----Red or infra-red laser film ① 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation ②
4.8 CH
12.8 AP
③ KR
ex37024292 Red or infra-red laser film, ∆④

unexposed, of a width> 800 mm,
of a length>1000 m
2807 3702.4299 ----Other ⑤ 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation ⑥
4.8 CH
12.8 AP
⑦ KR

and of a length not exceeding 200
m:
cylinders:
2808 3702.4321 ----Laser phototypesetting film 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation ⑧
GE
8 AP
⑨ PK, KR
2809 3702.4329 ----Other ⑩ 0 AS, CL, NZ, PE, CR, 0 Favored Nation ⑪
GE
9 AP
⑫ KR
⑬ PK
2810 3702.4390 ---Other ⑭ 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation ⑮
6 CH
16 AP
⑯ KR
but not exceeding 610 mm:
cylinders:
① MFN Rate: 2.4 yuan/m2

④ Provisional rate of MFN: 0.5 yuan/m2
⑤ MFN Rate: 7 yuan/m2
⑥ General Rate: 213 yuan/m2
⑦ Conventional Rate: 2.8 yuan/m2
⑨ Conventional Rate: 0.7 yuan/m2
⑩ MFN Rate: 3.7 yuan/m2
⑪ General Rate: 104 yuan/m2
⑫ Conventional Rate: 1.4 yuan/m2
⑬ Conventional Rate: 1.5 yuan/m2
⑭ MFN Rate: 17 yuan/m2
⑮ General Rate: 202 yuan/m2
⑯ Conventional Rate: 10.2 yuan/m2
400
(%) Rate (%)
2811 3702.4421 ----Laser phototypesetting film ① 0 AS, CL, NZ, PE, CR, 0 Favored Nation ②
GE
9 AP
③ PK, KR
2812 3702.4422 ----Narrow anticorrosive ④ 0 AS, CL, NZ, PE, CR, 0 Favored Nation ⑤
photographic plate for printed CH, IS, AU, 1LD1
circuit processing HK, MO, GE
⑥ PK
2813 3702.4429 ----Other ⑦ 0 AS, CL, NZ, PE, CR, 0 Favored Nation ⑧
⑨ GE
⑩ KR
PK
2814 3702.4490 ---Other ⑪ 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation ⑫
6 CH
16 AP
⑬ KR
-Other film, for color

photography (polychrome):
2815 3702.5200 --Of a width not exceeding 16 ⑭ 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation ⑮
mm IS, AU, HK, MO, GE 1LD1
2816 3702.5300 --Of a width exceeding 16 mm ⑯ 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation ⑰
but not exceeding 35 mm and of a IS, AU, HK, MO, GE 1LD1
length not exceeding 30 m, for
slides
,
but not exceeding 35 mm and of
a length not exceeding 30 m,
other than for slides:
① MFN Rate: 2.0 yuan/m2

⑨ Conventional Rate: 1.1 yuan/m2
⑩ Conventional Rate: 1.2 yuan/m2
⑪ MFN Rate: 27 yuan/m2
⑫ General Rate: 202 yuan/m2
⑯ MFN Rate: 122.6 yuan/m2
⑰ General Rate: 433 yuan/m2
401
402
(%) Rate (%)
2817 3702.5410 ---Of a width 35 mm and of a ① 0 CL, NZ, PE, CR, IS, AU, 0 Favored Nation ②
length not exceeding 2 m HK, MO, GE 1LD1
5 AS
5.4 CH
8 AP
③ KR
2818 3702.5490 ---Other ④ 0 CL, NZ, 0 Favored Nation ⑤

PE, CR, IS, AU, 1LD1
HK, MO, GE
5 AS
5.4 CH
14.4 AP
⑥ KR
but not exceeding 35 mm and of
a length exceeding 30 m:
2819 3702.5520 ---Cinematographic film ⑦ 0 CL, NZ, 0 Favored Nation ⑧
PE, CR, IS, AU, HK, 1LD1
MO, GE
5 AS
20 AP
2820 3702.5590 ---Other ⑨ 0 CL, NZ, CR, IS, AU, 0 Favored Nation ⑩
HK, MO, GE 2LD2
5 AS
32 AP
--Of a width exceeding 35 mm:

2821 3702.5620 ---Cinematographic film ⑪ 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation ⑫
7.2 CH
⑬ KR
2822 3702.5690 ---Other ⑭ 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation ⑮
-Other:

⑨ MFN Rate: 27 yuan/m2
⑩ General Rate: 433 yuan/m2
⑪ MFN Rate: 13 yuan/m2
⑫ General Rate: 232 yuan/m2
403
404
(%) Rate (%)
2823 3702.9600 --Of a width not exceeding 35 ① 0 CL, NZ, PE, CR, IS, AU, 0 Favored Nation ②
mm and of a length not exceeding HK, MO, GE 1LD1
30 mm 5 AS
6 CH
③ KR
2824 3702.9700 --Of a width not exceeding 35 ④ 0 CL, NZ, 0 Favored Nation ⑤
mm and of a length exceeding 30 PE, CR, IS, AU, 1LD1
mm HK, MO, GE
5 AS
5.4 CH
⑥ KR
2825 3702.9800 --Of a width exceeding 35 mm ⑦ 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation ⑧
5.4 CH
⑨ KR
⑩ PK
37.03 Photographic paper,

paperboard and textiles,
sensitized, unexposed:
-In rolls of a width exceeding 610
mm:
2826 3703.1010 ---Photographic paper and 18 0 CL, NZ, 0 Favored Nation 100
paperboard PE, CR, IS, AU, 1LD1
HK, MO, GE
5 AS
5.4 CH
10.8 KR
14.4 AP
2827 3703.1090 ---Other 18 0 CL, NZ, 0 Favored Nation 70

HK, MO, GE
5 AS
5.4 CH
10.8 KR
14.4 AP
-Other, for color photography
(polychrome):
2828 3703.2010 ---Photographic paper and 35 0 CL, NZ, CR, IS, AU, 0 Favored Nation 100
paperboard HK, MO, GE 2LD2
5 AS

⑦ MFN Rate: 10 yuan/m2
⑨ Conventional Rate: 4 yuan/m2
⑩ Conventional Rate: 8 yuan/m2
405
(%) Rate (%)
2829 3703.2090 ---Other 18 0 CL, NZ, PE, CR, IS, AU, 0 Favored Nation 70
HK, MO, GE 1LD1
5 AS
5.4 CH
10.8 KR
-Other:
2830 3703.9010 ---Photographic paper and 35 0 CL, NZ, CR, IS, AU, 0 Favored Nation 100
paperboard HK, MO, GE 2LD2
5 AS
2831 3703.9090 ---Other 18 0 CL, NZ, 0 Favored Nation 70

HK, MO, GE
5 AS
5.4 CH
10.8 KR
37.04 Photographic plates, film, paper, ,
paperboard and textiles, exposed but
notdeveloped:
2832 3704.0010 ---Cinematographic film 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 GE
PK
5.4 CH
7.2 KR
14.4 PK
37.05 Photographic plates and film,

exposed and developed, other
than cinematographic film:
2834 3705.0010 ---Lantern slides, for educational 0 0 Favored Nation 0
use only LD
---Microfilms:
2835 3705.0021 ----For printed books and 0 0 Favored Nation 0
newspapers LD
1LD1
2837 3705.0090 ---Other 0 7.2 KR 0 Favored Nation 70
14.4 PK 1LD1
37.06 Cinematographic film, exposed

and developed, whether or not
incorporating sound track or
consisting only of sound track:
-Of a width of 35 mm or more:
2838 3706.1010 ---For educational use only 0 0 Favored Nation 0
LD
3 GE
KR
-Other:
2840 3706.9010 ---For educational use only 0 0 Favored Nation 0
LD
406
(%) Rate (%)
CH, IS, KR, AU, HK,
MO, GE
、
37.07 Chemical products for
photographic uses (other than
varnishes, glues, adhesives and
similar products); unmixed
products for photographic uses,
put up in measured portions or
put up for retail sale in a form
ready for use:
2842 3707.1000 -Sensitizing emulsions 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 35
AU, HK, MO, GE
2.4 CH
4 PK
4.8 KR
ex37071000 Sensitizing emulsions agent, not ∆4

containing silver
-Other:
2843 3707.9010 ---For use in developing 8#6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
photographic film and IS, AU, HK, MO, GE 1LD1
photographs 4.8 CH
9.6 KR
12.8 PK
2844 3707.9020 ---For use in photo-copying 5#3.8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 45
apparatus CH, IS, AU, HK, MO, GE
4 KR
4.5 PK
2845 3707.9090 ---Other 4#3 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 35
AU, HK, MO, GE
2.4 CH
3.2 KR
4 PK
407
Chapter 38
Miscellaneous chemical products
Notes:
(a) Separate chemically defined elements or compounds with the exception of the following:
(i) Artificial graphite (Tax 38. 01);
(ii) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products,
put up as described in Tax 38. 08;
(iii) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (Tax 38. 13);
(iv) Certified reference materials specified in Note 2 below;
(v) Products specified in Note 3(a) or 3(c) below.
(b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the products of human foodstuffs
(generally Tax 21. 06).
(c) Slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the
requirements of Note 3 (a) or (b) to Chapter 26 (Tax 26. 20).
(d) Medicaments (Tax 30. 03 or 30. 04). or
(e) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (Tax 26. 20),
spent catalysts of a kind used principally for the recovery of precious metal (Tax 71. 12) or catalysts consisting of metals or metal alloys in the
form of, for example, finely divided powder or woven gauze (Section XIV or XV).
2. (a) For the purpose of Tax 38. 22, the expression “certified reference materials” means reference materials which are accompanied by a
certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated
with each value and which are suitable for analytical, calibrating or referencing purposes.
(b) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, Tax 38. 22 shall take
precedence over any other Tax in the Nomenclature.
3. Tax 38. 24 includes the following goods which are not to be classified in any other Tax of the Nomenclature:
(a) Cultured crystals (other than optical elements) weighing not less than 2. 5 g each, of magnesium oxide or of the halides of the alkali or
alkaline-earth metals;
(b) Fusel oil; Dippel's oil;
(c) Ink removers put up in packings for retail sale;
(d) Stencil correctors, other correcting fluids and correction tape, put up in packings for retail sale(other than those of Tax 96. 12);
(e) Ceramic firing testers, fusible (for example, Seger cones).
4. Throughout the Nomenclature, “municipal waste” means waste of a kind collected from households, hotels, restaurants, hospitals, shops,
offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of
materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded products.
The term “ municipal waste", however, does not cover:
(a) Individual materials or products segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles, glass or metals and
spent batteries which fall in their appropriate Tax of the Nomenclature;
(b) Industrial waste;
(c) Waste pharmaceuticals, as defined in Note 4(k) to Chapter 30; or
(d) Clinical waste, as defined in Note 6 (a) below.
5. For the purposes of Tax 38. 25, “sewage sludge” means sludge arising from urban effluent treatment plant and includes pretreatment waste,
scourings and un-stabilized sludge. Stabilized sludge when suitable for use as fertilizer is excluded (Chapter 31).
6. For the purposes of Tax 38. 25, the expression “ other wastes” applies to:
(a)Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or
veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled
dressings, used gloves and used syringes);
(b) Waste organic solvents;
(c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and
(d) Other wastes from chemical or allied industries.
The expression “other wastes” does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous
minerals (Tax 27. 10).
7. For the purposes of Tax 38. 26, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or
vegetable fats and oils whether or not used
Tax Note:
1. Tax 3808. 52 and 3808. 59 covers only goods of Tax 38. 08, containing one or more of the following substances: alachlor (ISO), aldicarb
(ISO ), aldrin (ISO), azinphos-methyl (ISO), binapacryl (ISO), toxaphene(ISO), captafol (ISO ), chlordane (ISO), chlordimeform
hydrochloride(ISO), chlorobenzilate (ISO), DDT(ISO, INN) [ 1, 1, 1 - trichloro - 2, 2 - bis (4 chlorophenyl) ethane], compound (ISO, INN),
2-methyl-4,6-dinitrophenol (ISO) and its salts, Dinoseb (ISO) and its salts or esters, endosulfan(ISO), 1, 2 dibromethane(ISO), 1, 2 - two chloride
(ISO), fluoroacetamide (ISO), heptachlor (ISO), hexachlorobenzene (ISO), 1, 2, 3, 4, 5, 6 - hexachlorobutadiene (ISO) , including lindane (ISO ,
INN), mercuric compound, methamidophos (ISO), azodrin (ISO), epoxyethane (ethylene oxide ), parathion (ISO), methyl parathion(ISO),
［ network ］ PENTABDE and OCTABDE, chlorophenasic acid (ISO) and its salts or esters, perfluorooctanesulfonic acid and its salts,
perfluorooctane sulfonamide, perfluorooctane sulfonyl chloride, phosphamidon(ISO), 2, 4, 5-t(ISO) (2, 4, 5-trichlorophenoxyacetic acid ) and its
salts or esters, tributyl tin compound.
Tax 3808. 59 also covers powder formulations containing a mixture of benomyl (ISO), carbofuran (ISO) and thiram (ISO)
2. The following Tax 3808. 61 and Tax 3808. 69 only containing Tax 38. 08 under the goods: α-alpha cypermethrin (ISO) , bendiocarb(ISO) ,
bifenthrin (ISO) , chlorfenapyr (ISO) , cyhalothrin, permethrin bromine (ISO) (INN, ISO) , ethofenprox (INN) , fenitrothion (ISO) , lambda
cyhalothrin (ISO) , malathion (ISO) and pirimiphos-methyl (ISO) , or propoxur (ISO) .
408
3. Tax 3824. 81 to Tax 3824. 88 including only mixtures and products containing one or more of the following materials: ethylene oxide
(ethylene oxide) , polybrominated biphenyls (PBBs) , polychlorinated biphenyls (PCBs) , polychlorinated biphenyl (PCTs three) , three (2, 3 -
dibromopropyl) phosphate (ISO) , aldrin, toxaphene (ISO) , chlordanes (ISO) , chlordecone (ISO), ketamine (ISO, INN), DDT, dieldrin (ISO,
INN) , endosulfan (ISO) , endrin (ISO) , heptachlor (ISO) , mirex (ISO, (1, 2, 3, 4, 5, 6) - hexachlorocyclohexane , including lindane (ISO, INN) ,
pentachlorobenzene, hexachlorobenzene, perfluorooctanesulfonic acid and its salts, perfluorooctane sulfonamide, perfluorooctane sulfonyl
chloride, or 4-BDE, 5-BDE, 6-BDE, 7-BDE or OCTA-BDE
4. For the purposes of Tax 3825.41 and 3825.49, “waste organic solvents” are wastes containing mainly organic solvents, not fit for further use as
presented as primary products, whether or not intended for recovery of the solvents.
(%) Rate (%)
38.01 Artificial graphite; colloidal or
semi-colloidal graphite; products
based on graphite or other
carbon in the form of pastes,
blocks, plates or other
semi-manufactures:
2846 3801.1000 -Artificial graphite 6.5∆3 0 AS, PK, CL, 0 Favored Nation 30
LD
NZ, PE,
CR, IS, AU,
HK, MO, GE
2 CH
2.6 KR
2847 3801.2000 -Colloidal or semi-colloidal 6.5 0 AS, CL, 0 Favored Nation 30
graphite LD
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
3.9 KR
4 PK
2848 3801.3000 -Carbonaceous pastes for 6.5 0 AS, CL, 0 Favored Nation 35
electrodes and similar pastes for LD
furnace linings NZ, PE, CR,
IS, KR, AU,
HK, MO, GE
2 CH
4 PK
-Other:
2849 3801.9010 ---Surface treatment of spherical 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
graphite IS, KR, AU, HK, MO, LD
GE
4 PK
MO, GE
38.02 Activated carbon; activated

natural mineral products;
animal black, including spent
animal black:
-Activated carbon:
409
(%) Rate (%)
2851 3802.1010 ---Of wood 6.5 0 AS, CL, 0 Favored Nation 20
1LD1
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4 PK
4.2 AP
2852 3802.1090 ---Other 6.5 0 AS, CL, 0 Favored Nation 20
1LD1
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4 PK
4.2 AP
1LD1
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
38.03 Tall oil, whether or not refined
2854 3803.0000 Tall oil, whether or not refined 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
4 GE
PK
38.04 Residual lye from the
manufacture of wood pulp,
whether or not concentrated,
desugared or chemically
treated, including lignin
sulfonates, but excluding tall
oil of Tax 38. 03:
2855 3804.0000 Residual lye from the 6.5 0 AS, CL, 0 Favored Nation 35
manufacture of wood pulp, 1LD1
whether or not concentrated, NZ, PE, CR,

desugared or chemically treated, CH, IS, AU,
including lignin sulfonates, but HK, MO, GE
excluding tall oil of Tax 38. 03 2.6 KR
4 PK
38.05 Gum, wood or sulphate
turpentine and other terpenic
oils produced by the distillation
or other treatment of
coniferous woods; crude
dipentene; sulphite turpentine
and other crude p-cymene; pine
oil containing alpha-terpineol
as the main constituent:
2856 3805.1000 -Gum, wood or sulphate 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
turpentine oils IS, KR, AU, HK, MO, LD
4 GE
PK
-Other:
410
411
(%) Rate (%)
2857 3805.9010 ---Pine oil 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
4 GE
PK
GE
4 PK
38.06 Rosin and resin acids, and
derivatives thereof; rosin spirit
and rosin oils ; run gums:
-Rosin and resin acids:

2859 3806.1010 ---Rosin 10 0 AS, SG, 0 Favored Nation 70
1LD1
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
2860 3806.1020 ---Resin acids 10 0 AS, CL, 0 Favored Nation 70
1LD1
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
-Salts of rosin, of resin acids or
of derivatives of rosin or resin
acids, other than salts of rosin
adducts:
2861 3806.2010 ---Salts of rosin, of resin acids 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 40
4 GE
PK
4 GE
PK
2863 3806.3000 -Ester gums 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
4 GE
PK
4 GE
PK
412
413
(%) Rate (%)
38.07 Wood tar; wood tar oils; wood;
creosote; wood naphtha;
vegetable pitch; brewers pitch
and similar products based on
rosin, resin acids or on
vegetable pitch ;
2865 3807.0000 Wood tar; wood tar oils; wood 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
creosote; wood naphtha; IS, KR, AU, HK, MO, 1LD1
vegetable pitch; brewers' pitch GE
and similar products based on 4 PK
rosin, resin acids or on vegetable
pitch
38.08 Insecticides, rodenticides,
fungicides, herbicides,
anti-sprouting products and
plant-growth regulators ,
disinfectants and similar
products, put up in forms or
packings for retail sale or as
products or products (for
example, sulphur-treated
bands, wicks and candles, and
fly-papers):
-Goods specified in Tax Note 1 to
this Chapter:
2866 3808.5200 --DDT (ISO) (clofenotane, 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
(INN)), in packings of a net IS, KR, AU, HK, MO, LD
weight content not exceeding 4 GE
300 g PK
--Other:
2867 3808.5910 ---Put up for retail sale 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 35
IS, KR, AU, HK, MO,
4 GE
PK
CH, IS, KR, AU, HK,
MO, GE

this Chapter:
2869 3808.6100 --In packings of a net weight 10 0 AS, PK, CL, NZ, PE, CR, 35
content not exceeding CH, IS, AU, HK, MO,
300 g GE
4 KR
6.5 AP
2870 3808.6200 --In packings of a net weight 10 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
content not exceeding 300 g but CH, IS, AU, HK, MO,
not exceeding 7.5 kg GE
4 KR
6.5 AP
414
(%) Rate (%)
IS, KR, AU, HK, MO,
GE
1.8 CH
3.9 AP
-Other:
--Insecticides:
---Put up for re tail sale:
2872 3808.9111 ----Mosquito smudges 10 0 AP, AS, PK, CL, NZ, PE, 0 Favored Nation LD 80
CR, CH, IS, KR, AU,
HK, MO, GE
2873 3808.9112 ----Biotic insecticide 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 35
CH, IS, AU, HK, MO,
GE
4 KR
4.5 PK
6.5 AP
2874 3808.9119 ----Other 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 35
CH, IS, AU, HK, MO,
GE
4 KR
4.5 PK
6.5 AP
IS, KR, AU, HK, MO,
GE
1.8 CH
3.9 AP
--Fungicides:
2876 3808.9210 ---Put up for re tail sale 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 35
KR, AU, HK, MO, GE
2.7 CH
4 PK
IS, KR, AU, HK, MO,
GE
1.8 CH
--Herbicides anti-sprouting
products and plant-growth
regulators:
---Herbicides:
415
(%) Rate (%)
2878 3808.9311 ----Put up for retail sale 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 35
IS, KR, AU, HK, MO,
GE
4 PK
IS, KR, AU, HK, MO,
GE
1.5 CH
3.3 AP
---Other:
2880 3808.9391 ----Put up for retail sale 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 35
IS, KR, AU, HK, MO,
GE
4 PK
5.9 AP
CH, IS, KR, AU, HK,
MO, GE
3.9 AP
2882 3808.9400 --Disinfectants 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 35
KR, AU, HK, MO
2.7 CH
3.6 GE
4.5 PK
--Other:
2883 3808.9910 ---Put up for retail sale 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 35
IS, KR, AU, HK, MO,
GE
4 PK
IS, KR, AU, HK, MO,
GE
4 PK
38.09 Finishing agents, dye carriers

to accelerate the dyeing or
fixing of dye-stuffs and other
products and products (for
example, dressings and
mordants), of a kind used in the
textile, paper, leather or like
industries, not elsewhere
416
No. Tariff Code Article descriptionMFN Rate Conventional Rate (%) Preferential Rate (%) General
(%) Rate (%)
2885 3809.1000 -With a basis of amylaceous 10 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 35
substances PE, CR, CH, IS, AU,
HK, MO, GE
4 KR
-Other:
2886 3809.9100 --Of a kind used in the textile or 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
like industries IS, KR, AU, HK, MO, LD
2 GE
6 CH
AP
2887 3809.9200 --Of a kind used in the paper or 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
like industries CH, IS, AU, HK, MO, LD
2.6 GE
KR
2888 3809.9300 --Of a kind used in the leather or 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
like industries CH, IS, KR, AU, HK, LD
MO, GE
38.10 Pickling products for metal

surfaces; fluxes and other
auxiliary products for
soldering, brazing or welding;
soldering, brazing or welding
powders and pastes consisting
of metal and other materials;
products of a kind used as cores
or coatings for welding
electrodes or rods:
2889 3810.1000 -Pickling products for metal surfaces; 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
soldering, brazing or welding powders CH, IS, AU, HK, MO, LD
and pastes consisting of metal and other 3.9 GE
materials 6 KR
AP
3.9 GE
KR
38.11 Anti-knock products, oxidation

inhibitors, gum inhibitors,
viscosity improvers,)
anti-corrosive products and
other prepared additives, for
mineral oils (including
gasoline) or for other liquids
used for the same purposes as
mineral oils:
-Anti-knock products:
2891 3811.1100 --Based on lead compounds 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
GE
4 PK
417
(%) Rate (%)
GE
4 PK
-Additives for lubricating oils:

2893 3811.2100 --Containing petroleum oils or 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
oils obtained from bituminous CH, IS, KR, AU, HK, 1LD1
minerals MO, GE
2894 3811.2900 --Other 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
GE
2.6 KR
4 PK
5.5 AP
2895 3811.9000 -Other 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
2.6 MO
4 GE
PK
38.12 Prepared rubber accelerators;

compounds plasticizers for
rubber or plastics, not
elsewhere specified or included;
anti-oxidizing products and
other compound stabilizers for
rubber or plastics:
2896 3812.1000 -Prepared rubber accelerators 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
3.6 GE
KR
2897 3812.2000 -Compound plasticizers for 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
rubber or plastics CH, IS, AU, HK, MO, LD
3.9 GE
KR
-Anti-oxidizing products and

other compound stabilizers for
rubber or plastics
2898 3812.3100 --Mixtures of oligomers of 2, 2, 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
4-trimethyl-1, CH, IS, AU, HK, MO, LD
2-dihydro-quinoline (TMQ) 3.6 GE
KR
--Other:
2899 3812.3910 ---Other rubber antioxidants 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
3.6 GE
KR
418
(%) Rate (%)
IS, KR, AU, HK, MO,
GE
2 CH
4.6 AP
38.13 Products and charges for

fire-extinguishers; charged
fire-extinguishing grenades:
2901 3813.0010 ---Products and charges for 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 35
fire-extinguishers CH, IS, AU, HK, MO,
GE
2.6 KR
4 PK
2902 3813.0020 ---Charged fire-extinguishing 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 70
grenades CH, IS, AU, HK, MO,
GE
4 KR
4.5 PK
38.14 Organic composite solvents

and thinners, not elsewhere
specified or included; prepared
paint or varnish removers:
2903 3814.0000 Organic composite solvents and 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 50
thinners, not else-where IS, AU, HK, MO, GE
specified or included; prepared 3 CH
paint or varnish removers 4.5 PK
7 KR
9 AP
38.15 : Reaction initiators, reaction

accelerators and catalytic
products, not elsewhere
-Supported catalysts:
2904 3815.1100 --With nickel or nickel 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
compounds as the active CH, IS, AU, HK, MO, LD
substance GE
2.6 KR
4 PK
2905 3815.1200 --With precious metal or 6.5∆5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
precious metal compounds as CH, IS, AU, HK, MO, LD
the active substance 2.6 GE
KR
2906 3815.1900 --Other 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
CH, IS, KR, AU, HK,
MO, GE
4.6 AP
419
(%) Rate (%)
IS, KR, AU, HK, MO,
GE
2 CH
4.2 AP
38.16 Refractory cements, mortars,

concretes and similar
compositions, other than
products of Tax
No. 38.01:
2908 3816.0000 Refractory cements, mortars, 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
concretes and similar IS, KR, AU, HK, MO, 1LD1
compositions, other than products GE
of Tax 38. 01 4 PK
38.17 Mixed alkylbenzenes and

mixed alkyl-naphthalenes,
other than those of Tax 27. 07
or 29. 02:
2909 3817.0000 Mixed alkylbenzenes and 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 35
alkylnaphthalenes IS, AU, HK, MO, TW, GE
3.9 KR
4 PK
38.18 Chemical elements doped for

use in electronics, in the form
of discs, wafers or similar
forms; chemical compounds
doped for use in electronics:
---Monocrystalline silicon, in the
form of discs, wafers or similar
form, 7. 5 cm or more in
diameter:
2910 3818.0011 ----Diameter not exceeding 15. 0 0 Favored Nation 11
24cm LD
LD
LD
38.19 Hydraulic brake fluids and other
prepared liquids for hydraulic
transmission, not containing or
containing less than 70% by
weight of petroleum oils or oils
minerals:
2913 3819.0000 Hydraulic brake fluids and other 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
prepared liquids for hydraulic IS, KR, AU, HK, MO, GE 1LD1
transmission, not containing or 4 PK
weight of petroleum oils or oils
minerals
38.20 Anti-freezing products and
prepared deicing fluids:
420
421
(%) Rate (%)
2914 3820.0000 Anti-freezing products and 10 0 AS, SG, 0 Favored Nation 35
prepared deicing fluids: CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
38.21 Prepared culture media for the
development or maintenance of
micro-organisms (including
virus and the like) or of plant,
human or animal cells:
2915 3821.0000 Prepared culture media for the 3∆2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
development or maintenance of CH, IS, KR, AU, HK, 1LD1
micro-organisms (including virus MO, GE
and the like) or of plant, human
or animal cells:
38.22 Diagnostic or laboratory
reagents on a backing and
prepared diagnostic or
laboratory reagents whether or
not on a backing, other than
those of Tax 30. 02 or 30. 06;
certified reference materials:
2916 3822.0010 ---On a backing 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
MO, GE
38.23 Industrial monocarboxylic

fatty acids; acid oils from
refining; industrial fatty
alcohols:
-Industrial monocarboxylic fatty
acids; acid oils from refining:
2918 3823.1100 --Stearic acid 16 0 AS, CL, 0 Favored Nation 50
HK, MO, GE
4.8 CH
9.6 KR
12.8 PK
2919 3823.1200 --Oleic acid 16∆8 0 AS, SG, 0 Favored Nation 50
CL, NZ, PE, 1LD1
CR, AU, HK,
MO, GE
4.8 CH
9.6 KR
12.8 PK
2920 3823.1300 --Tall oil fatty acids 16 0 AS, SG, 0 Favored Nation 50
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
9.6 KR
12.8 PK
422
(%) Rate (%)
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
9.6 KR
12.8 PK
ex38231900 Acid oils of plant (acid oils from ∆5
refining)
2922 3823.7000 -Industrial fatty alcohols 13∆9 0 AS, SG, 0 Favored Nation 50
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 CH
6.5 PK
7.8 KR
38.24 Prepared binders for foundry
molds or cores; chemical
products and products of the
chemical or allied industries
(including those consisting of
mixtures of natural products) ,
included：
2923 3824.1000 -Prepared binders for foundry 6.5 0 AS, CL, 0 Favored Nation 35
molds or cores NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
2.6 KR
4 PK
2924 3824.3000 -Non-agglomerated metal 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
carbides mixed together or with IS, KR, AU, HK, MO, LD
metallic binders 4 GE
PK
-Prepared additives for cements,

mortars or concretes：
2925 3824.4010 ---High efficiency water reducing 6.5 0 AS, CL, 0 Favored Nation 35
agent LD
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
3.9 KR
4 PK
4 GE
PK
2927 3824.5000 -Non-refractory mortars and 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
concretes IS, KR, AU, HK, MO, LD
4 GE
PK
423
(%) Rate (%)
2928 3824.6000 -Sorbitol other than that of Tax 14 0 AS, SG, 0 Favored Nation 40
2905. 44 CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
-Mixtures containing halogenated
derivatives of me thane, ethane or
propane:
2929 3824.7100 --Containing chorofluorocarbons 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
(CFCs), whether or not IS, KR, AU, HK, MO, LD
containing 4 GE
hydrochlorofluorocarbons PK
(HCFCs) perfluorocarbons
(PFCs) or hydrofluorocarbons
(HFCs)
2930 3824.7200 --Containing 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
bromochlorodifluoromethane, IS, KR, AU, HK, MO, LD
bromotrifluoromethane or GE
dibromotetrafluoroethanes
4 PK
hydrobromofluocarbons(HBFCs) IS, KR, AU, HK, MO, LD
4 GE
PK
hydrochlorofluorocarbons IS, KR, AU, HK, MO, LD
(HCFCs), whether or not 4 GE
containing perfluorocarbons PK
(PFCs) or hydrofluorocarbons
(HFCs), but not containing
chlorofluorocarbons (CFCs)
2933 3824.7500 --Containing Carbon 6.5 0 AS, CL, 0 Favored Nation 35
tetrachloride LD
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
）
4 PK
4.2 AP
2934 3824.7600 --Containing 1, 1, 6.5 0 AS, CL, 0 Favored Nation 35
1-trichloroethane (methyl LD
chloroform) NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4 PK
4.2 AP
2935 3824.7700 --Containing bromomethane 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
(methyl bromide) or IS, KR, AU, HK, MO, LD
bromochloromethane 4 GE
PK
424
MFN Rate General
No. Tariff Code Article description Conventional Rate (%) Preferential Rate (%)
(%) Rate%)
2936 3824.7800 --Containing 6.5 0 Favored Nation 35
perfluorocarbons(PFCs) or 0 AS, CL, LD
hydrofluorocarbons (HFCs) , NZ, PE, CR,
but not containing chlorolluoro- CH, IS, KR,
carbons (CFCs) or AU, HK, MO, GE
hydrochlorofluorocarbons 4 PK
(HCFCs) 4.2 AP
2937 3824.7900 -Other 6.5 0 Favored Nation 35
0 AS, CL, LD
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO, GE
4 PK
this Chapter:
2938 3824.8100 -Containing oxirane(ethylene 6.5 0 Favored Nation 35
oxide ) 0 AS, CL, LD
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO, GE
4 PK
4.2 AP
2939 3824.8200 --Containing polychlorinated 6.5 0 Favored Nation 35
biphenyls (PCBs) , 0 AS, CL, LD
polychlorinoted NZ, PE, CR,
terphenyls(PCTs) or CH, IS, KR,
polybrominated biphenyls(PBBs) AU, HK, MO, GE
4 PK
4.2 AP
2940 3824.8300 --Containing tris (2, 6.5 0 Favored Nation 35
3-dibromopropyl) phosphate 0 AS, CL, LD
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO, GE
4 PK
4.2 AP
2941 3824.8400 --Containing aldrin (ISO ) , 6.5 0 AS, SG, 0 Favored Nation 35
cam-phechlor (ISO ) PK, CL, NZ, PE, CR, IS, LD
(toxaphene) , chlordane (ISO), AU, HK, MO, GE
chlordecone (ISO), DDT (ISO) 3.9 KR
dofeno-lane (INN), 1, 1, 4.2 AP
1-lrichloro-2, 2-bis
(p-chlorophenyl) ethane),
dieldrin (ISO, INN') , endosulfan
(ISO ) , en-drin (ISO), heptachlor
(ISO) or mirex (ISO)
2942 3824.8500 --Containing 1, 2, 3, 4, 5, 6.5 0 AS, SG, 0 Favored Nation 35
6-hexa-chlorocyclohexane (HCH PK, CL, NZ, PE, CR, IS, LD
(ISO) ), including lindane (ISO,
AU, HK, MO, GE
INN)
3.9 KR
4.2 AP
2943 3824.8600 --Containing pentachlorobenzene 6.5 0 AS, SG, 0 Favored Nation 35
(ISO) or hexachlorobenzene PK, CL, NZ, PE, CR, IS, LD
(ISO) AU, HK, MO, GE
3.9 KR
4.2 AP
425
(%) Rate (%)
2944 3824.8700 --Containing perfluorooctane 6.5 0 AS, SG, 0 Favored Nation 35
sulfonic acid, its salts, PK, CL, NZ, LD
perfluorooctane sulfonamides, or PE, CR, IS,
perfluorooctane sulphonyl AU, HK, MO,
fluoride GE
3.9 KR
4.2 AP
2945 3824.8800 Containing tetra-, penta-, 6.5 0 AS, SG, 0 Favored Nation 35
hexa-hepta- or octa- PK, CL, NZ, LD
bromodiphenyl ethers PE, CR, IS,
AU, HK, MO,
GE
3.9 KR
4.2 AP
-Other:
2946 3824.9100 --Mixtures and products 6.5 0 AS, SG, 0 Favored Nation 35
consisting mainly of PK, CL, NZ, LD
(5-ethyl-2-methyl-2-oxo-1, 3, PE, CR, IS,
2-dioxaphosphorinan-5 -yl) AU, HK, MO,
dimethyl methylphosphonate and GE
bis [ (5- ethyl-2-methyl-2-oxo-1,
3, 2-dioxaphosphorinan-5 -Yl)
3.9 KR
methyl] methylphosphonate
4.2 AP
--Other:
2947 3824.9910 ---Fusel oil 6.5 0 AS, SG, 0 Favored Nation 40
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
2.6 KR
4 PK
4.2 AP
2948 3824.9920 ---Ink-removers, stencil 9 0 AS, SG, 0 Favored Nation 80
correctors and the like CL, NZ, PE, LD
CR, CH, IS,
KR, AU, HK,
MO, GE
4 PK
5.9 AP
2949 3824.9930 ---Carburant 6.5 0 AS, SG, 0 Favored Nation 35
CL, NZ, PE, LD
CR, CH, IS,
KR, AU, HK,
MO, GE
4 PK
5.2 AP
---Other:
2950 3824.9991 ----Mixtures containing more 6.5 0 AS, SG, 0 Favored Nation 35
than 50% by weight of talc CL, NZ, PE, LD
CR, CH, IS,
KR, AU, HK,
MO, GE
4 PK
4.2 AP
426
(%) Rate (%)
2951 3824.9992 ----Mixtures containing more 6.5 0 AS, SG, 0 Favored Nation 35
than 70% by weight of CL, NZ, PE, LD
magnesium oxide CR, CH, IS,
KR, AU, HK,
MO, GE
4 PK
4.2 AP
2952 3824.9993 ----Nickelous hydroxide covered 6.5 0 AS, SG, 0 Favored Nation 35
on the face side with cobalt CL, NZ, PE, LD
compound CR, IS, AU,
HK, MO, GE
3.9 KR
4 PK
4.2 AP
2953 3824.9999 ----Other 6.5 0 AS, SG, 0 Favored Nation 35
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 KR
4.2 AP
ex38249999 Titanium slag (containing more ∆0
than 70% by weight of titanium
dioxide)
ex38249999 Mixture containing more than ∆3
50% by weight of zinc oxide
38.25 Residual products of the
chemical or allied industries,
included; municipal waste;
sewage sludge; other wastes
Chapter:
2954 3825.1000 -Municipal waste 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
4 GE
PK
2955 3825.2000 -Sewage sludge 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
GE
4 PK
2956 3825.3000 -Clinical waste 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
4 GE
PK
-Waste organic solvents:

2957 3825.4100 --Halogenated 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
4 GE
PK
427
(%) Rate (%)
4 GE
PK
2959 3825.5000 -Wastes of metal pickling liquors, 6.5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
hydraulic fluids, brake fluids and CH, IS, KR, AU, HK, 1LD1
anti-freeze fluids MO, GE
4 PK
-Other wastes from chemical or
allied industries:
2960 3825.6100 --Mainly containing organic 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
constituents IS, KR, AU, HK, MO, 1LD1
4 GE
PK
4 GE
PK
4 GE
PK
38.26 Biodiesel and mixture thereof,

not containing or containing
less than 70% by weight of
petroleum oils or oils obtained
from bituminous minerals:
2963 3826.0000 Biodiesel and mixture thereof, 6.5 0 AS, CL, 0 Favored Nation LD 35
not containing or containing less NZ, PE, CR,
than 70% by weight of petroleum IS, AU, HK,
oils or oils obtained from
MO, GE
bituminous minerals
3.9 KR
4 PK
4.2 AP
428
SECTION VII
PLASTICSAND PRODUCTS THEREOF; RUBBER AND PRODUCTS THEREOF
Notes:
1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be
mixed together to obtain a product of Section VI or VII, are to be classified in the Tax appropriate to that product, provided that the
constituents are:
(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being
repacked;
(b) presented together;
(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to
another.
2. Except for the goods of Tax 39. 18 or 39. 19, plastics, rubber, and products thereof, printed with motifs, characters or pictorial
representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.
Chapter 39
Plastics and products thereof
Notes:
1. Throughout the Nomenclature the expression “plastics” means those materials of Tax 39. 01 to 39. 14 which are or have been capable,
either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heat and pressure, if
necessary with a solvent or plasticizer) by molding, casting, extruding, rolling or other process into shapes which are retained on the removal of
the external influence.
Throughout the Nomenclature any reference to “plastics” also includes vulcanized fiber. The expression, however, does not apply to
materials regarded as textile materials of Section XI.

(a) Lubricating products of Tax 27. 10 or 34. 03.
(b) Waxes of Tax 27. 12 or 34. 04;
(c) Separate chemically defined organic compounds (Chapter 29);
(d)Heparin or its salts (Tax 30. 01);
(e) Solutions (other than collodions) consisting of any of the products specified in Tax 39. 01 to 39. 13 in volatile organic solvents when the
weight of the solvent exceeds 50% of the weight of the solution (Tax 32. 08); stamping foils of Tax 32. 12;
(f) Organic surface-active agents or products of Tax 34. 02;
(g) Run gums or ester gums (Tax 38. 06);
(h) Prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (Tax 38. 11)
(i) Prepared hydraulic fluids based on polyglycols silanes or other polymers of chapter 39 (Tax 38. 19);
(J) Diagnostic or laboratory reagents on a backing of plastics (Tax 38. 22);
(k) Synthetic rubber, as defined for the purposes of Chapter 40, or products thereof;
(l) Saddlery or harness (Tax 42. 0) or trunks, suitcases, handbags or other containers of Tax 42. 02;
(m) Plaits, wickerwork or other products of Chapter 46;
(n) Wall coverings of Tax 48. 14;
(o) Goods of Section XI (textiles and textile products);
(p) Products of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, w, hips, riding-crops or parts
thereof);
(q) Imitation jewelry of Tax 71. 17;
(r) Products of Section XVI (machines and mechanical or electrical appliances);
(s) Parts of aircraft or vehicles of Section XVII;
(t) Products of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);
(u) Products of Chapter 91 (for example, clock or watch cases);
(v) Products of Chapter 92 (for example, musical instruments or parts thereof);
(w) Products of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);
(x) Products of Chapter 95 (for example, toys, games, sports requisites); or
(y) Products of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette holders
or the like, parts of vacuum flasks or the like, pens, propelling pencils unipod, bipod, tripod or the like).
3. Tax 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:
(a) Liquid synthetic polyolefins of which less than 60% by volume distils at 300 ℃, after conversion to 1, 013 millibars when a reduced-
429
pressure distillation method is used (Tax 39. 01 and 39. 02);
(b) Resins, not highly polymerized, of the coumarone-indene type (Tax 39. 11);
(c) Other synthetic polymers with an average of at least 5 monomer units;
(d) Silicones (Tax 39. 10);
(e) Resoles (Tax 39. 09) and other prepolymers.
4. The expression “copolymers” covers all polymers in which no single monomer unit contributes 95% or more by weight to the total
polymer content.
For the purposes of this Chapter, except where the context otherwise requires, copolymers (including copolycondensates, co-polyaddition
products, block copolymers and graft copolymers) and polymer blends are to be classified in the Tax covering polymers of that comonomer unit
which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers
falling in the same Tax shall be taken together.
If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the Tax which occurs
last in numerical order among those which equally merit consideration.
5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical
reaction, are to be classified in the Tax appropriate to the unmodified polymer. This provision does not apply to graft copolymers.
6. In Tax 39. 01 to 39. 14, the expression “ primary forms” applies only to the following forms:
(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
(b) Blocks of irregular shape, lumps, powders (including molding powders), granules, flakes and similar bulk forms.
7. Tax 39. 15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (Tax 39. 01 to 39.
14).
8. For the purposes of Tax 39. 17, the expression “tubes, pipes and hoses” means hollow products, whether semi-manufactures or finished
products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes).
This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal
cross-section other than round, oval, rectangular (in which the length does not exceed 1. 5 times the width) or in the shape of a regular polygon
are not to be regarded as tubes, pipes and hoses but as profile shapes.
9. For the purposes of Tax 39. 18, the expression “wall or ceiling coverings of plastics” applies to products in rolls, of a width not less than
45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of
plastics (on the face side) being grained, embossed, colored, design-printed or otherwise decorated.
10. In Tax 39. 20 and 39.21, the expression “ plates, sheets, film, foil and strip” applies only to plates, sheets, film, foil and strip (other than
those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles
(including squares) but not further worked (even if when so cut they become products ready for use).
11. Tax 39. 25 applies only to the following products, not being products covered by any of the earlier Tax of sub-Chapter II:
(a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 L;
(b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
(c) Gutters and fittings therefor;
(d) Doors, windows and their frames and thresholds for doors;
(e) Balconies, balustrades, fencing, gates and similar barriers;
(f) Shutters, blinds (including Venetian blinds) and similar products and parts and fittings thereof;
(g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;
(h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and
(i) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for ex-
ample, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.
Tax Notes:
1. Within any one Tax of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to
the following provisions:
(a) Where there is a Tax named “Other” in the same series:
(i)The designation in a Tax of a polymer by the prefix “poly” (for example, polyethylene and polyamide-6, 6) means that the constituent
monomer unit or monomer units of the named polymer taken together must contribute 95% or more by weight of the total polymer content.
430
(ii) The copolymers named in Tax 3901. 30, 3901. 40, 3903.20, 3903. 30 and 3904. 30 are to be classified in those Tax, provided that the
comonomer units of the named copolymers contribute 95% or more by weight of the total polymer content.
(iii) Chemically modified polymers are to be classified in the Tax named “Other", provided that the chemically modified polymers are not
more specifically covered by another Tax.
(iv) Polymers not meeting (1), (2) or (3) above, are to be classified in the Tax, among the remaining Tax in the series, covering polymers of
that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of
polymers falling in the same Tax shall be taken together. Only the constituent comonomer units of the polymers in the series of Tax under
consideration are to be compared.
2. Where there is no Tax named “Other” in the same series:

(i) Polymers are to be classified in the Tax covering polymers of that monomer unit which predominates by weight over every other single
comonomer unit. For this purpose, constituent monomer units of polymers falling in the same Tax shall be taken together. Only the constituent
comonomer units of the polymers in the series under consideration are to be compared.
(ii) Chemically modified polymers are to be classified in the Tax appropriate to the unmodified polymer.
Polymer blends are to be classified in the same Tax as polymers of the same monomer units in the same proportions.
3. For the purposes of Tax 3920. 43, the term “plasticizers” includes “secondary plasticizers."
(%) Rate (%)
1. -primary forms
39.01 Polymers of ethylene, in
primary forms:
2964 3901.1000 -Polyethylene having a specific 6.5 0 CL, NZ, 45
gravity of less than 0.94 CR, IS, AU, HK, MO
3.4 CH
5.9 KR
6 AP, PK
ex39011000 Polyethylene having a specific ∆3
gravity of less than 0.94, in
primary forms
(CIF>USD3800/ton)
2965 3901.2000 -Polyethylene having a specific 6.5 0 CL, NZ, 45
gravity of 0. 94 or more CR, IS, AU,
HK, MO
3.4 CH
5.9 KR
6 AP, PK
ex39012000 Polyethylene having a specific ∆3
gravity of 0.94 or more in
primary forms (CIF>USD3800/
ton)
2966 3901.3000 -Ethylene-vinyl acetate 6.5 0 AS, SG, 0 Favored Nation 45
copolymers CL, NZ, PE, 1 LD1
CR, CH, IS,
AU, HK, MO
4 PK
5.9 KR
6 AP
--Ethylene-alpha-olefin
copolymers, having a specific
gravity of less than 0. 94:
2967 3901.4010 ---Ethylene-propylene copolymers 6.5 0 AS, SG, PK, CL, NZ, 0 Favored Nation 45
HK, MO, GE
3.9 KR
2968 3901.4020 ---Linearity low density 6.5 0 AS, SG, PK, CL, NZ, CR, 0 Favored Nation 45
polyethylene IS, AU, HK, MO LD
431
2969 3901.4090 ---Other 6.5 0 AS, SG, PK, CL, NZ, 0 Favored Nation 45
HK, MO, GE
4.2 AP, KR
-Other:
432
(%) Rate (%)
2970 3901.9010 ---Ethylene-propylene copolymers 6.5 0 AS, SG, PK, CL, NZ, 0 Favored Nation 45
HK, MO, GE
3.9 KR
HK, MO, GE
4.2 AP, KR
39.02 Polymers of propylene or of
other olefins, in primary
forms：
2972 3902.1000 -Polypropylene 6.5 0 AS, SG, 45
CL, NZ, CR,
IS, AU, HK,
MO
3.4 CH
4 PK
ex39021000 Polypropylene resin, in primary ∆3
forms, electrical grade (ash
content ≤ 30ppm)
2973 3902.2000 -Polyisobutylene 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 45
GE
4 PK
-Propylene copolymers：
2974 3902.3010 ---Ethylene-propylene copolymers 6.5 0 AS, SG, 0 Favored Nation 45
LD
PK, CL, NZ,
PE, CR, CH,
IS, AU, HK,
MO, TW, GE
3.9 KR
6 AP
LD
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO
4 PK
5.9 KR
6 AP
2976 3902.9000 -Other 6.5 0 AS, SG, PK, CL, NZ, 0 Favored Nation 45
HK, MO, TW, GE
39.03 Polymers of styrene, in

primary forms：
-Polystyrene：
433
(%) Rate (%)
2977 3903.1100 --Expansible 6.5 0 AS, SG, 0 Favored Nation 45
PK, CL, NZ, LD
PE, CR, CH,
IS, AU, HK,
MO
2.6 GE
5.9 KR
6 AP
--Other:
2978 3903.1910 ---Modified 6.5 0 AS, SG, 0 Favored Nation 45
PK, CL, NZ, LD
PE, CR, CH,
IS, AU, HK,
MO
4.5 KR
6 AP
PK, CL, NZ, LD
PE, CR, CH,
IS, AU, HK,
MO
4.5 KR
6 AP
2980 3903.2000 -Styrene-acrylonitrile (SAN) 12 0 AS, SG, 0 Favored Nation 45
copolymers CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, TW,
GE
3.6 CH
6 PK
9.6 KR
-Acrylonitrile-butadiene-styrene
(ABS) copolymers:
2981 3903.3010 ---Modified 6.5 0 AS, SG, 0 Favored Nation 45
CL, NZ, PE, LD
CR, IS, AU,
HK, MO
3.4 CH
4 PK
4.5 KR
6 AP
CL, NZ, PE, LD
CR, IS, AU,
HK, MO
2 CH
4 PK
4.5 KR
6 AP
434
(%) Rate (%)
PK, CL, NZ, LD
PE, CR, CH,
IS, AU, HK,
MO, TW, GE
3.9 KR
6 AP
39.04 Polymers of vinyl chloride or of
other halogenated olefins, in
primary forms:
-Poly (vinyl chloride), not mixed
with any other:
2984 3904.1010 ---Paste resins 6.5 0 AS, SG, 0 Favored Nation 45
PK, CL, NZ, LD
PE, CR, CH,
IS, AU, HK,
MO
2.6 GE
4.2 AP
4.5 KR
HK, MO
4.2 AP, KR
-Other poly (vinyl chloride):
2986 3904.2100 --Non-plasticized 6.5 0 AS, SG, 0 Favored Nation 45
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO
2.6 GE
4 PK
4.5 KR
2987 3904.2200 --Plasticized 6.5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 45
CH, IS, AU, HK, MO LD
4.5 KR
2988 3904.3000 -Vinyl chloride-vinyl acetate 9 0 AS, CL, 0 Favored Nation 45

copolymers NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
5.4 KR
8.6 AP
2989 3904.4000 -Other vinyl chloride copolymers 12 0 AS, SG, 0 Favored Nation 45
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
6 PK
7.2 KR
7.8 AP
435
(%) Rate (%)
2990 3904.5000 -Vinylidene chloride polymers 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 45
4 GE
PK
-Fluorine polymer:
2991 3904.6100 --Polytetrafluoroethylene 10 0 AS, SG, 0 Favored Nation 45
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
4 GE
PK

NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4.5 PK
6 KR
39.05 Polymers of vinyl acetate or of
other vinyl esters, in primary
forms ; other vinyl polymers in
primary forms:
-Poly (vinyl acetate):
2994 3905.1200 --In aqueous dispersion 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 45
6 GE
KR
2995 3905.1900 --Other 10 0 AS, CL, 0 Favored Nation 45
NZ, PE, CR, 1LD1
CH, IS, AU,
HK, MO, GE
4.5 PK
6 KR
-Vinyl acetate copolymers:
2996 3905.2100 --In aqueous dispersion 10 0 AS, SG, 0 Favored Nation 45
1LD1
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
TW, GE
4.5 PK
6 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 PK
6 KR
436
437
(%) Rate (%)
2998 3905.3000 -Poly (vinyl alcohol), whether or 14 0 AS, SG, 0 Favored Nation 45
not containing unhydrolyzed CL, NZ, PE, 1LD1
acetate groups CR, IS, AU,
HK, MO, TW,
GE
4.2 CH
5.6 KR
11.2 PK
-Other:
2999 3905.9100 --Copolymers 10 0 AS, CL, 0 Favored Nation 45
NZ, PE, CR, 1LD1
CH, IS, AU,
HK, MO, GE
4.5 PK
6 KR
GE
KR
6
39.06 Acrylic polymers in primary

forms:
3001 3906.1000 -Poly (methyl methacrylate ) 6.5 0 AS, CL, 0 Favored Nation 45
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, TW
2.6 GE
4 PK
5.9 KR
6 AP
-Other:
3002 3906.9010 ---Polyacrylamide 6.5 0 AS, PK, CL, 0 Favored Nation 45
NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
5.9 KR
6 AP
3003 3906.9090 ---Other 6.5 0 AS, PK, CL, 0 Favored Nation 45
NZ, PE, LD
CR, IS, AU,
HK, MO, TW,
GE
、
2 CH
2.6 KR
6 AP
39.07 Polyacetals, other polyether
and epoxide resins, in primary
forms; polycarbonates, alkyd
resins, poly-allyl esters and
other polyesters, in primary
forms:
-Polyacetals:
438
(%) Rate (%)
3004 3907.1010 ---Polyoxymethylene (POM) 6.5 0 AS, SG, 0 Favored Nation 45
PK, CL, NZ, LD
PE, CR, CH,
IS, AU, HK,
MO, TW, GE
3.9 KR
6.1 AP
CL, NZ, PE, LD
CR, CH, IS,
KR, AU, HK,
MO, GE
4 PK
4.2 AP
-Other polyethers:
3006 3907.2010 ---Polytetramethylene ether 6.5∆3 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 45
glycol CR, CH, IS, KR, AU, HK, LD
MO, TW, GE
6.1 AP
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
2 CH
3.9 KR
6.1 AP
3008 3907.3000 -Epoxide resins 6.5 0 AS, SG, 0 Favored Nation 45
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
TW, GE
3.4 CH
3.9 KR
6.1 AP
ex39073000 Epoxide resins, in primary forms, ∆4
containing >18% by weight of
bromine, or import CIF
price >3800 USD/ton (If
dissolved into solutions, convert
the content percentage of
bromine by pure epoxy resin)
3009 3907.4000 -Polycarbonates 6.5∆3 0 AS, SG, 0 Favored Nation 45
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
TW, GE
2 CH
3.9 KR
6.1 AP
439
(%) Rate (%)
3010 3907.5000 -Alkyd resins 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 45
TW, GE
4 KR
4.5 PK
6.5 AP
-Poly (ethylene terephthalate):

--Having a viscosity number of
78 ml/g or higher:
3011 3907.6110 ---In the form of slices or chips 6.5 0 CL, NZ, 0 Favored Nation 45
PE, CR, CH, LD
IS, AU, HK,
MO
2.6 GE
4.5 KR
5 AS
HK, MO, GE
3.9 KR
--Other:
3013 3907.6910 ---In the form of slices or chips 6.5 0 PK, CL, 0 Favored Nation 45
NZ, PE, CR, LD
CH, IS, AU,
HK, MO
4.5 KR
5 AS
HK, MO, GE
3.9 KR
3015 3907.7000 -Poly (lactic acid) 6.5∆3 0 AS, CL, 0 Favored Nation 45
NZ, PE, CR, LD
CH, IS, KR,
AU, HK, MO,
GE
4 PK
4.2 AP
-Other polyesters:
3016 3907.9100 --Unsaturated 6.5 0 AS, SG, PK, CL, NZ, 0 Favored Nation 45
HK, MO, TW, GE
2.6 KR
--Other:
440
(%) Rate (%)
3017 3907.9910 ---Poly butylene terephthalate 6.5 0 AS, SG, 0 Favored Nation 45
PK, CL, NZ, LD
PE, CR, CH,
IS, AU, HK,
MO
3.9 KR
4.2 AP
---Other:
3018 3907.9991 Poly butylene 6.5 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 45
adipate-co-terephthalate resin, in CR, CH, IS, KR, AU, HK, LD
other forms MO, TW, GE
4.2 AP
ex39079991 Thermoplastic liquid crystal 2.2#1.1

aromatic polyester copolymer
3019 3907.9999 ----Other 6.5 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 45
MO, TW, GE
4.2 AP
ex39079999 Thermoplastic liquid crystal 2.2#1.1
aromatic polyester copolymer
39.08 Polyamides in primary forms:
-Polyamide-6, -11, -12, -6, 6, -6,
9, -6, 10 or
-6, 12:
---In the form of slices or chips:
3020 3908.1011 ----Polyamide -6, 6 slice 6.5 0 AS, SG, 0 Favored Nation 45
CL, NZ, PE, LD
CR, IS, AU,
HK, MO
2 CH
4 PK
3021 3908.1012 ----Of polyamide-6 6.5 0 AS, SG, 0 Favored Nation 45
CL, NZ, PE, LD
CR, IS, AU,
HK, MO
3.4 CH
4 PK
3022 3908.1019 ----Other 6.5 0 AS, SG, 0 Favored Nation 45
CL, NZ, PE, LD
CR, IS, AU,
HK, MO
3.4 CH
4 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO
2 CH
4 PK
-Other:
441
(%) Rate (%)
3024 3908.9010 ---Aromatic polyamide and 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 45
copolymer IS, AU, HK, MO
4.5 PK
3025 3908.9020 ---Semi aromatic polyamide and 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 45
copolymer IS, AU,
HK, MO
4.5 PK
IS, AU, HK, MO
4.5 PK
39.09 Amino-resins, phenolic resins

and polyurethanes, in primary
forms:
3027 3909.1000 -Urea resins ; thiourea resins 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 45
IS, KR, AU, HK, MO,
TW, GE
4 PK
4.2 AP
3028 3909.2000 -Melamine resins 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 45
IS, KR, AU, HK, MO,
TW, GE
4 PK
4.2 AP
-Other amino-resins: :
3029 3909.3100 --Poly (methylene phenyl 6.5 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 35
isocyanate) (crude MDI, PE, CR, CH, IS, AU,
polymeric MDI) HK, MO, GE
3.9 KR
6.1 AP
3030 3909.3900 --Other 6.5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 45
CH, IS, KR, AU, HK,
MO, TW, GE
4 PK
3031 3909.4000 -Phenolic resins 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 45
CH, IS, AU, HK, MO,
TW, GE
2.6 KR
6.1 AP
442
(%) Rate (%)
3032 3909.5000 -Polyurethanes 6.5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 45
CH, IS, KR, AU, HK,
MO, TW, GE
4 PK
4.2 AP
39.10 Silicones in primary forms

3033 3910.0000 Silicones in primary forms 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 45
2.6 KR
4 PK
6.1 AP
39.11 Petroleum resins,

coumarone-indene resins,
polyterpene resins,
polysulfides, polysulfones and
other products specified in
Note 3 to this Chapter, not
elsewhere specified or included,
in primary forms:
3034 3911.1000 -Petroleum resins, coumarone, 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 45
indene or coumarone-indene IS, AU, HK, MO, TW, GE
resins and polyterpene resins 3.9 KR
4 PK
4.2 AP
CH, IS, KR, AU, HK,
MO, GE
ex39119000 Pre-condensed polymer of ∆3
trimellitic anhydride and
isocyanic acid
aromatic acid and aromatic amide
modified trihydroxy acetate
39.12 Cellulose and its chemical
derivatives, not elsewhere
specified or included, in
primary forms:
-Cellulose acetates:
3036 3912.1100 --Non-plasticized 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
GE
2.6 KR
4 PK
3037 3912.1200 --Plasticized 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 40
GE
4 PK
5.9 AP
443
(%) Rate (%)
3038 3912.2000 -Cellulose nitrates (including 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 45
collodions ) IS, KR, AU, HK, MO, 1LD1
GE
4 PK
-Cellulose ethers:
3039 3912.3100 --Carboxymethylcellulose and its 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 45
salts IS, KR, AU, HK, MO, GE 1LD1
4 PK
4 PK
MO, GE
39.13 Natural polymers (for example,

alginic acid) and modified
natural polymers (for example,
hardened proteins, chemical
derivatives of natural rubber),
included, in primary forms:
3042 3913.1000 -Alginic acid, its salts and esters 10 0 AS, SG, CL, NZ, CR, CH, 0 Favored Nation 45
4 KR
4.5 PK
3043 3913.9000 -Other 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 50
2.6 MO
4 GE
PK
39.14 Ion-exchangers based on

polymers of Tax 39. 01 to 39.13,
in primary forms:
3044 3914.0000 Ion-exchangers based on 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 45
polymers of Tax 39. 01 to 39.13, CH, KR, AU, HK, MO, LD
in primary forms: GE
4 PK
II -Waste, parings and scrap;

semi-manufactures; products
39.15 Waste, parings and scrap, of
plastics:
444
(%) Rate (%)
3045 3915.1000 -Of polymers of ethylene 6.5 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 50
PE, CR, CH, IS, AU,
HK, MO, GE
3.9 KR
3046 3915.2000 -Of polymers of styrene 6.5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 50
3.9 KR
4 PK
3047 3915.3000 -Of polymers of vinyl chloride 6.5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 50
3.9 KR
4 PK
-Of other plastics:

3048 3915.9010 ---Of polyethylene glycol 6.5 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 50
terephthalate CR, IS, AU, HK, MO,
GE
2 CH
3.9 KR
3049 3915.9090 ---Other 6.5 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 50
CR, IS, AU, HK, MO,
GE
2 CH
3.9 KR
39.16 Monofilament of which any

cross-sectional dimension exceeds,1
mm, rods, sticks and profile
shapes, whether or not
surface-worked but not otherwise
worked, of plastics:
3050 3916.1000 -Of polymers of ethylene 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 45
4 KR
4.5 PK
-Of polymers of vinyl chloride:

3051 3916.2010 ---Profile shapes 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 45
GE
4 KR
4.5 PK
6.5 AP
445
446
(%) Rate (%)
3052 3916.2090 ---Other 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 45
GE
4 KR
4.5 PK
6.5 AP
-Of other plastics:

3053 3916.9010 ---Of polyamides 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 45
4 KR
4.5 PK
4 KR
4.5 PK
39.17 Tubes, pipes and hoses, and

fittings therefor (for example,
joints, elbows, flanges) , of
plastics:
3055 3917.1000 -Artificial guts (sausage casings) 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 50
of hardened protein or of
GE
cellulosic materials
4 KR
4.5 PK
8 AP
-Tubes, pipes and hoses, rigid:

3056 3917.2100 --Of polymers of ethylene 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 45
4 KR
4.5 PK
3057 3917.2200 --Of polymers of propylene 10 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 45
CH, IS, AU, HK, MO,
GE
4 KR
3058 3917.2300 --Of polymers of vinyl chloride 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 45
4 KR
4.5 PK
447
(%) Rate (%)
3059 3917.2900 --Of other plastics 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 45
IS, AU, HK, MO, GE
3 CH
4 KR
4.5 PK
-Other tubes, pipes and hoses

3060 3917.3100 --Flexible tubes, pipes and hoses, 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 45
having a minimum burst pressure CH, IS, KR, AU, HK,
of 27. 6 MPa MO, GE
4.5 PK
6.5 AP
3061 3917.3200 --Other, not reinforced or 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 45
otherwise combined with other IS, KR, AU, HK, MO,
materials, without fittings GE
2 CH
4.6 AP
3062 3917.3300 --Other, not reinforced or 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 45
otherwise combined with other CH, IS, KR, AU, HK,
materials, with fittings MO, GE
4.2 AP
3063 3917.3900 --Other 6.5 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 45
PE, CR, CH, IS, AU,
HK, MO, GE
3.9 KR
4.2 AP
3064 3917.4000 -Fittings 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 45
3 CH
4.5 PK
6.5 AP
39.18 Floor coverings of plastics,

whether or not self-adhesive, in
rolls or in the form of tiles; wall
or ceiling coverings of plastics,
as defined in Note 9 to this
Chapter:
3065 3918.1010 ---Wall or ceiling coverings 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 45
GE
4 KR
4.5 PK
448
(%) Rate (%)
3066 3918.1090 ---Other 10 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 45
AU, HK, MO, GE 1LD1
3 CH
4.5 PK
-Of other plastics:

3067 3918.9010 ---Wall or ceiling coverings 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 45
4 GE
4.5 KR
PK
4 GE
4.5 KR
PK
39.19 Self-adhesive plates, sheets, ,

film, foil, tape, strip and other
flat shapes, of plastics, whether
or not in rolls
-In rolls of a width not exceeding
20 cm:
3069 3919.1010 ---Based on acrylic resin 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 45
MO, GE
---Other:
3070 3919.1091 ----Encapsulant reflective film 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 45
MO, GE
IS, AU, HK, MO, TW, GE LD
2 CH
-Other:
3072 3919.9010 ---Encapsulant reflective film 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 45
CH, IS, AU, HK, MO,
GE
3.9 KR
4.2 AP
CH, IS, AU, HK, MO,
TW, GE
3.9 KR
4.6 AP
449
(%) Rate (%)
ex39199090 Self-adhesive circular polishing 2.2#1.1
pad for manufacturing
semiconductor wafer
39.20 Other plates, sheets, film, foil
and strip, of plastics,
non-cellular and not reinforced,
laminated, supported or
similarly combined with other
materials:
-Of polymers of ethylene:
3074 3920.1010 ---Battery separator, of polymers 6.5∆3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 45
of ethylene CH, IS, AU, HK, MO,
GE
2.6 KR
4.2 AP
2 CH
3.9 KR
4.6 AP
-Of polymers of propylene:

3076 3920.2010 ---Battery separator, of polymers 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 45
of propylene CH, IS, AU, HK, MO, LD
GE
2 CH
2.6 KR
3078 3920.3000 -Of polymers of styrene 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 45
TW, GE
2.6 KR
4.2 AP

3079 3920.4300 --Containing by weight not less 6.5 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 45
than 6% of plasticizers PE, CR, CH, IS, AU,
HK, MO, TW, GE
2.6 KR
4.2 AP
450
(%) Rate (%)
3080 3920.4900 --Other 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 45
2 CH
3.9 KR
4.2 AP
-Of acrylic polymers：

3081 3920.5100 --Of poly (methyl methacrylate) 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 45
CH, IS, AU, HK, MO,
TW, GE
2.6 KR
4.6 AP
3082 3920.5900 --Other 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 45
CH, IS, AU, HK, MO,
GE
3.9 KR
4 PK
-Of polycarbonates, alkyd

resins, polyallyl esters or other
polyesters：
3083 3920.6100 --Of polycarbonates 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 45
CH, IS, AU, HK, MO,
TW, GE
3.9 KR
4.6 AP
3084 3920.6200 --Of poly (ethylene terephthalate) 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 45
CH, IS, AU, HK, MO,
TW, GE
3.9 KR
4.6 AP
3085 3920.6300 --Of unsaturated polyesters 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 45
CH, IS, AU, HK, MO,
GE
4 KR
4.5 PK
3086 3920.6900 --Of other polyesters 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 45
CH, IS, AU, HK, MO,
TW, GE
4.5 PK
6.5 AP
7 KR
-Of cellulose or its chemical

derivatives：
451
(%) Rate (%)
3087 3920.7100 --Of regenerated cellulose 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 45
CH, IS, AU, HK, MO,
GE
2.6 KR
4 PK
3088 3920.7300 --Of cellulose acetate 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 45
IS, KR, AU, HK, MO,
GE
4 PK
3089 3920.7900 --Of other cellulose derivatives 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 45
GE
4 KR
4.5 PK
-Of other plastics:

3090 3920.9100 --Of poly (vinyl butyral) 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 45
3.9 GE
KR
ex39209100 Film of poly vinyl butyral. (thick ∆3

ness ≤ 3mm)
3091 3920.9200 --Of polyamides 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 45
MO, GE
4.5 PK
3092 3920.9300 --Of amino-resins 6.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 45
4 GE
PK
3093 3920.9400 --Of phenolic resins 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 45
4 GE
4.5 KR
6.5 PK
AP
--Of other plastics:

3094 3920.9910 ---Of polytetrafluoroethylene 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 45
CH, IS, AU, HK, MO,
GE
3.9 KR
452
(%) Rate (%)
3095 3920.9990 ---Of other plastics 6.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 45
CH, IS, AU, HK, MO,
TW, GE
2.6 KR
ex39209990 Polyimide (PI) film, thickness ≤ ∆3

0.03 mm
39.21 Other plates, sheets, film, foil
:
and strip, of plastics
-Cellular:
3096 3921.1100 --Of polymers of styrene 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 45
GE
4 KR
4.5 PK
6.5 AP
--Of polymers of vinyl chloride:

3097 3921.1210 ---Combined with textile fabrics 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
TW, GE
4 PK
5.4 KR
2 CH
--Of polyurethanes:
3099 3921.1310 ---Combined with textile fabrics 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, AU, HK, MO,
TW, GE
4 PK
5.4 KR
5.9 AP
CH, IS, AU, HK, MO,
GE
2.6 KR
4.6 AP
3101 3921.1400 --Of regenerated cellulose 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 45
CH, IS, AU, HK, MO,
GE
4 KR
4.5 PK
--Of other plastics:
453
(%) Rate (%)
3102 3921.1910 ---Combined with textile fabrics 9 0 AS, CL, 0 Favored Nation LD 45
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK
5.4 KR
6.3 AP
3103 3921.1990 ---Other 6.5 0 AS, PK, CL, 0 Favored Nation LD 45
NZ, PE,
CR, IS, AU,
HK, MO, TW,
GE
2 CH
3.9 KR
4.2 AP
-Other:
3104 3921.9020 ---Plates, sheets of polyethylene 6.5 0 AS, PK, CL, 0 Favored Nation LD 45
with glass fibers NZ, PE,
CR, IS, KR,
AU, HK, MO,
GE
2 CH
4.2 AP
3105 3921.9030 ---Plates, sheets, coils of 6.5 0 AS, PK, CL, 0 Favored Nation LD 45
polyisobutylene with manmade NZ, PE,
felt CR, CH, IS,
AU, HK, MO,
GE
2.6 KR
4.2 AP
3106 3921.9090 ---Other 6.5 0 AS, PK, CL, 0 Favored Nation LD 45
NZ, PE,
CR, IS, AU,
HK, MO, TW,
GE
2 CH
3.9 KR
4.6 AP
ex39219090 Ion exchange membrane ∆5
39.22 Baths, shower-baths, sinks,
wash-basins, bidets, lavatory
pans, seats and covers, flushing
cisterns and similar sanitary
ware, of plastics:
3107 3922.1000 -Baths, shower-baths, sinks and 6.5 0 AS, CL, 0 LA, Favored Nation LD 80
wash-basins NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
3108 3922.2000 -Lavatory seats and covers 6.5 0 AS, CL, 0 LA, Favored Nation LD 80
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
454
(%) Rate (%)
3109 3922.9000 -Other 6.5 0 AS, CL, 0 Favored Nation 80
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
39.23 Products for the conveyance or
packing of goods, of plastics;
stoppers, lids, caps and other
closures, of plastics:
3110 3923.1000 -Boxes, cases, crates and similar 10 0 AS, SG, 0 Favored Nation 80
products CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
4 PK
6.5 AP
7 KR
ex39231000 Tax 3923.10 or 8486.90; Plastic 0
boxes, boxes, crates and similar
items, with a specific shape or
device, for the conveyance or
packing of semiconductor wafer
and mask
-Sacks and bags (including
cones):
3111 3923.2100 --Of polymers of ethylene 10 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 80
HK, MO, GE
3112 3923.2900 --Of other plastics 10 0 AS, SG, 0 Favored Nation 80

CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4.5 PK
6 KR
3113 3923.3000 -Carboys, bottles, flasks and 6.5 0 AS, SG, CL, NZ, CR, CH, 0 Favored Nation 80
similar products IS, AU, HK, MO, GE LD
3.9 KR
4 PK
3114 3923.4000 -Spools, cops, bobbins and 10 0 AS, SG, 0 Favored Nation 35
similar supports 1LD1
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4.5 PK
6 KR
6.5 AP
3115 3923.5000 -Stoppers, lids, caps and other 10 0 AS, SG, 0 Favored Nation 80
closures LD
CL, NZ, PE,
CR, IS, AU,
HK, MO, TW,
GE
3 CH
4 KR
4.5 PK
455
(%) Rate (%)
3116 3923.9000 -Other 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
TW, GE
4.5 PK
6.5 AP
7 KR
39.24 Tableware, kitchenware, other

household products and
hygienic or toilet products, of
plastics:
3117 3924.1000 -Tableware and kitchenware 6.5 0 AS, SG, CL, NZ, PE, CR, 0 AP, Favored Nation 80
4.5 PK
6 KR
3118 3924.9000 -Other 6.5 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 80
PE, CR, CH, IS, AU,
HK, MO, GE
4 KR
39.25 Builders' ware of plastics, not
3119 3925.1000 -Reservoirs, tanks, vats and 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 80
similar containers, of a capacity CH, IS, AU, HK, MO,
exceeding 300L GE
4 KR
4.5 PK
3120 3925.2000 -Doors, windows and their 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 80
frames and thresholds for doors CH, IS, AU, HK, MO, 1LD1
GE
4 KR
4.2 AP
4.5 PK
3121 3925.3000 -Shutters, blinds (including 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 80
Venetian blinds) and similar CH, IS, AU, HK, MO, 1LD1
products and parts thereof GE
4 KR
4.5 PK
3122 3925.9000 -Other 6.5 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 80
AU, HK, MO, GE 1LD1
4 KR
4.5 PK
5.2 CH
39.26 Other products of plastics and

products of other materials of
Tax 39. 01 to 39.14:
456
(%) Rate (%)
3123 3926.1000 -Offices or school supplies 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 80
4 KR
4.5 PK
-Products of apparel and clothing

accessories (including gloves,
mittens and mitts):
---Gloves(including gloves,
mittens and mitts):
3124 3926.2011 ----Of poly (vinyl chloride) 6.5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 90
4 KR
3125 3926.2019 ----Other 6.5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 90
4 GE
KR
3126 3926.2090 ---Other 6.5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 90
4 GE
KR
3127 3926.3000 -Fillings for furniture, coachwork 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 80
or the like CH, IS, AU, HK, MO, GE
4.5 PK
6 KR
3128 3926.4000 -Statuettes and other ornamental 6.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 100
products CH, IS, AU, HK, MO,
GE
4 PK, KR
4.2 AP
-Other:
3129 3926.9010 ---Of a kind for used in machines 10 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 35
or instruments CR, IS, AU, HK, MO,
TW, GE
3 CH
4 KR
6.5 AP
(%) Rate (%)
3 CH
4 KR
6.5 AP
9.2 PK
ex39269090 Polyurethane condom ∆0
457
Chapter 40
Rubber and products thereof
Notes:
1. Except where the context otherwise requires, throughout the Nomenclature the expression “rubber” means the following products, whether or
not vulcanized or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils,
and such substances reclaimed.
(a) Goods of Section XI (textiles and textile products);
(b) Footwear or parts thereof of Chapter 64;
(c) Headgear or parts thereof (including bathing caps) of Chapter 65;
(d) Mechanical or electrical appliances or parts thereof of Section XM (including electrical goods of all kinds), of hard rubber;
(e) Products of Chapter 90, 92, 94 or 96;
(f) Products of Chapter 95 (other than sports gloves, mittens and mitts and products of Tax 40. 11 to 40. 13).
3. In Tax 40. 01 to 40.03 and 40.05, the expression “ primary forms” applies only to the following forms:
(a) Liquids and pastes (including latex, whether or not pre-vulcanized, and other dispersions and solutions);
(b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
4. In Note I to this Chapter and in Tax 40. 02, the expression “synthetic rubber” applies to:
(a)Unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulphur into non-thermoplastic substances
which, at a temperature between 18℃ and 29℃, will not break on being extended to three times their original length and will return, after being
extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For
the purposes of this test, substances necessary for the cross-linking, such as vulcanizing activators or accelerators, may be added; the presence of
substances as provided for by Note 5 (b) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the
cross-linking, such as extenders, plasticizers and fillers, is not permitted;
(b) TM; and
(c) Natural rubber modified by grafting or mixing with plastics, depolymerized natural rubber, mixtures of unsaturated synthetic substances
with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanization,
elongation and recovery in (a) above.
5. (a) Tax 40. 01 and 40. 02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:
(i) vulcanizing agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanized rubber latex);
(ii) pigments or other coloring matter, other than those added solely for the purpose of identification;
(iii) plasticizers or extenders (except mineral oil in the case of oil- extended rubber), fillers, reinforcing agents, organic solvents or any other
substances, except those permitted under (b);
(b) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in Tax 40. 01 or 40. 02, as
the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:
(i) emulsifiers or anti-tack agents;
(ii) small amounts of breakdown products of emulsifiers;
(iii) very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic
surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents,
peptizers, preservatives, stabilizers, viscosity-control agents, or similar special-purpose additives.
6. For the purposes of Tax 40. 04, the expression “waste, parings and scrap” means rubber waste, parings and scrap from the manufacture or
working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.
7. Thread wholly of vulcanized rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile
shapes, of Tax 40. 08.
8. Tax 40. 10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or
made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.
9. In Tax 40. 01, 40. 02 , 40. 03 , 40. 05, and 40. 08, the expressions “plates” , “sheets” and “strip” apply only to plates, sheets and strip and
to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of products
and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.
In Tax 40. 08 the expressions “rods” and “profile shapes” apply only to such products, whether or not cut to length or surface-worked but not
otherwise worked.
(%) Rate (%)
40.01 Natural rubber, balata,
,
gutta-percha, guayule, chicle
and similar natural gums, in:
primary forms or in plates,
sheets or strip:
458
(%) Rate (%)
3131 4001.1000 -Natural rubber latex, whether or 20∆① 0 CL, NZ, 40
not pre-vulcanized: CR, IS, AU,
HK, MO
6 CH
12 KR
-Natural rubber in other forms:
3132 4001.2100 --Smoked sheets 20∆② 0 CL, NZ, 40
CR, IS, AU,
HK, MO
6 CH
12 KR
17 AP, PK
3133 4001.2200 --Technically specified natural 20∆③ 0 CL, NZ, 40
rubber (TSNR) CR, IS, AU,
HK, MO
6 CH
3134 4001.2900 --Other 20 0 CL, NZ, 40
CR, IS, AU,
HK, MO
6 CH
17 AP, PK
3135 4001.3000 -Balata, gutta-percha, guayule, 20 0 AS, SG, 0 Favored Nation1LD1 40
chicle and similar natural gums CL, NZ, PE,
CR, IS, AU,
HK, MO, 格 GE
6 CH
12 KR
40.02 Synthetic rubber and factice
derived from oils, in primary
forms or in plates, sheets or
strip ； mixtures of any
products of Tax 40.01 with any
product of this heading, in
primary forms or in plates,
sheets or strip:
-Styrene-butadiene rubber
(SBR); carboxylated
styrene-butadiene rubber
(XSBR):
--Latex ：
3136 4002.1110 ---Carboxylated 7.5 0 AS, CL, 0 Favored Nation LD 14
styrene-butadiene rubber (XSBR) NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK
4.5 KR
3137 4002.1190 ---Other 7.5 0 AS, CL, 0 Favored Nation LD 14
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK
4.5 KR
--Other：
---In primary forms:
1 Provisional MFN rate: 10% or 900 yuan / ton, whichever is lower.

459
(%) Rate (%)
3138 4002.1911 ----SBR, not worked (except 7.5 0 AS, SG, 0 Favored Nation LD 14
solution polymerized) CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 PK
4.5 KR
3139 4002.1912 ----SBR, oil-filled(except solution 7.5 0 AS, SG, 0 Favored Nation LD 14
polymerized)) CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 PK
4.5 KR
3140 4002.1913 ----SBR, thermo-plastic 7.5 0 AS, SG, 0 Favored Nation LD 14
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 PK
4.5 KR
3141 4002.1914 ----SBR, oil-filled and 7.5 0 AS, SG, 0 Favored Nation LD 14
thermo-plastic CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 PK
4.5 KR
3142 4002.1915 ----SBR, Solution polymerized, 7.5 0 AS, SG, 0 Favored Nation LD 14
not worked CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 PK
4.5 KR
3143 4002.1916 ----SBR, Solution polymerized, 7.5 0 AS, SG, 0 Favored Nation LD 14
oil-filled CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 PK
4.5 KR
3144 4002.1919 ----Other 7.5 0 CL, NZ, 0 Favored Nation LD 14
PE, CR, CH,
IS, AU, HK,
MO, GE
4.5 KR
5 AS
3145 4002.1990 ---Other 7.5 0 AS, SG, 0 Favored Nation LD 35
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 PK
4.5 KR
4.9 AP
460
(%) Rate (%)
-Butadiene rubber (BR):
3146 4002.2010 ---In primary forms 7.5 0 AS, CL, 0 Favored Nation LD 14
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK
4.5 KR
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK
4.5 KR
7 AP
-Isobutene-isoprene (butyl)
rubber (IIR);
halo-isobutene-isoprene rubber
(CIIR or BIIR):
--Isobutene-isoprene (butyl)
rubber (IIR):
3148 4002.3110 ---In primary forms 6 0 AS, PK, CL, 0 Favored Nation LD 14
NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
3.6 KR
3.9 AP
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK
4.5 KR
4.9 AP
--Other:
3150 4002.3910 ---In primary forms 7.5 0 AS, CL, 0 Favored Nation LD 14
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK
4.5 KR
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK
4.5 KR
4.9 AP
-Chloroprene rubber (CR ):
3152 4002.4100 --Latex 7.5 0 AS, CL, 0 Favored Nation LD 14
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4 PK
4.9 AP
--Other:
461
(%) Rate (%)
3153 4002.4910 ---In primary forms 7.5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 14
GE
4 PK

NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
4.5 KR
4.9 AP
-Nitrile butadiene rubber(NBR)
3155 4002.5100 --Latex 7.5 0 AS, CL, 0 Favored Nation 14
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
4.5 KR
4.9 AP
--Other:
3156 4002.5910 ---In primary forms 7.5 0 AS, CL, 0 Favored Nation 14
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
4.5 KR
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
4.5 KR
-Isoprene rubber (IR)
3158 4002.6010 ---In primary forms 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
1.8 GE
KR
NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
3 KR
3.3 AP
-Ethylene-propylene-non-conjuga
ted diene rubber (EPIM)
3160 4002.7010 ---In primary forms 7.5 0 AS, CL, 0 Favored Nation 14
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
4.5 KR
462
(%) Rate (%)
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
4.5 KR
7.1 AP
3162 4002.8000 -Mixtures of any product of Tax 7.5 0 AS, CL, 0 Favored Nation 35
40. 01 with any NZ, PE, CR, LD
product of this Tax CH, IS, AU,
HK, MO, GE
4 PK
4.5 KR
-Other:
3163 4002.9100 --Latex 7.5 0 AS, CL, 0 Favored Nation 14
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
4.5 KR
--Other:
---Other synthetic rubber:
3164 4002.9911 ----In primary forms 7.5 0 AS, CL, 0 Favored Nation 14
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, TW,
GE
4 PK
4.5 KR
3165 4002.9919 ----Other 7.5 0 AS, CL, 0 Favored Nation 35
LD
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK
4.5 KR
MO, GE
40.03 Reclaimed rubber in primary
forms or in plates, sheets or
strip
3167 4003.0000 Reclaimed rubber in primary 8 0 AS, CL, 0 Favored Nation 30
forms or in plates, sheets or strip NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
4.8 KR
40.04 Waste, parings and scrap of
rubber (other than hard
rubber) and powders and
granules obtained therefrom:
463
(%) Rate (%)
3168 4004.0000 Waste, parings and scrap of rubber 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
(other than hard rubber) and powders IS, KR, AU, HK, MO, 1LD1
and granules obtained therefrom GE
4 PK
5.2 AP
40.05 Compounded rubber,

un-vulcanized, in primary forms or
in plates, sheets or strip:
3169 4005.1000 -Compounded with carbon black 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 35
or silica CH, IS, AU, HK, MO
4 PK
4.8 KR
3170 4005.2000 -Solutions; dispersions other than 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 35
those of sub- CH, IS, AU, HK, MO
Tax 4005. 10 4 PK
4.8 KR
-Other:
3171 4005.9100 --Plates, sheets and strip 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 35
CH, IS, KR, AU, HK,
MO
4 PK
4 PK
4.8 KR
40.06 Other forms (for example, rods,

tubes and profile shapes) and
products (for example, discs
and rings), or un-vulcanized
rubber:
3173 4006.1000 -"Camel-back” strips for 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
retreading rubber tyres IS, KR, AU, HK, MO, LD
4 GE
PK
-Other:
3174 4006.9010 ---Other forms of un-vulcanized 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 35
rubber CH, IS, AU, HK, MO,
GE
3.2 KR
4 PK
3175 4006.9020 ---Products of un-vulcanized 14 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
rubber IS, AU, HK, MO, GE 1LD1
4.2 CH
5.6 KR
11.2 PK
464
(%) Rate (%)
40.07 Vulcanized rubber thread and
cord
3176 4007.0000 Vulcanized rubber thread and 14 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 1LD1 80
cord IS,AU, HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
40.08 Plates, sheets, strip, rods and

profile shapes, of vulcanized：
rubber other than hard
rubber:
-Of cellular rubber：
3177 4008.1100 --Plates, sheets and strip 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
GE
4 PK
4.8 KR
3178 4008.1900 --Other 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
4 GE
PK
-Of non-cellular rubber

3179 4008.2100 --Plates, sheets and strip 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
4 GE
PK
4 GE
PK
40.09 Tubes, pipes and hoses, of
vulcanized rubber other than
hard rubber, with or without
their fittings (for example,
joints, elbows, flanges):
-Not reinforced or otherwise
combined with other materials:
3181 4009.1100 --Without fittings 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
IS,AU, HK, MO, GE 1LD1
3.2 CH
4.2 KR
4.5 PK
3182 4009.1200 --With fittings 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
GE
4 KR
4.5 PK
-Reinforced or otherwise
combined only with metal：
465
(%) Rate (%)
3.2 CH
4.2 KR
4.5 PK
3184 4009.2200 --With fittings 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
4 KR
4.5 PK
combined only with textile
materials:
3.2 CH
4.5 PK
7.3 KR
3186 4009.3200 --With fittings 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
4 KR, GE
4.5 PK
combined with other materials:
3.2 CH
4.2 KR
4.5 PK
3188 4009.4200 --With fittings 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
4 KR
4.5 PK
40.10 Conveyor or transmission belts

or belting, of vulcanized
rubber:
-Transmission belts or belting:
3189 4010.1100 --Reinforced only with metal 10 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 35
AU, HK, MO, GE 1LD1
4 KR
4.2 CH
4.5 PK
466
467
(%) Rate (%)
3190 4010.1200 --Reinforced only with textile 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
materials CH, IS, AU, HK, MO, 1LD1
GE
4 KR
4.5 PK
GE
4 KR
4.5 PK
-Transmission belts or belting:

3192 4010.3100 --Endless transmission belts of 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 35
trapezoidal cross-section IS, KR, AU, HK, MO,
(V-belts), V-ribbed of a GE
circumference exceeding 60cm
but not exceeding 180cm
4 PK
3193 4010.3200 --Endless transmission belts of 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
trapezoidal cross-section IS, KR, AU, HK, MO, LD
(V-belts), other than V-ribbed, of 4 GE
a circumference exceeding 60cm PK
but not exceeding 180cm
3194 4010.3300 --Endless transmission belts of 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
trapezoidal cross-section (V-belts), IS, KR, AU, HK, MO, LD
V-ribbed, of a circumference 4 GE
exceeding 180cm but not exceeding PK
240cm
3195 4010.3400 --Endless transmission belts of 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 35
trapezoidal cross-section IS, KR, AU, HK, MO,
(V-belts), other than V-ribbed, of GE
an outside circumference 4 PK
exceeding 180cm but not
exceeding 240cm
3196 4010.3500 --Endless transmission belts, of 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
trapezoidal cross-sectional CH, IS, AU, HK, MO, GE 1LD1
(V-belts) other than V-ribbed, of 4 KR
a circumference exceeding 4.5 PK
60cm but not exceeding 150cm
3197 4010.3600 --Endless transmission belts, of a 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
circumference exceeding 150cm CH, IS, AU, HK, MO, 1LD1
but not exceeding 198cm GE
4 KR
4.5 PK
468
(%) Rate (%)
3198 4010.3900 --Other 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 35
IS, KR, AU, HK, MO,
GE
4 PK
5.2 AP
40.11 New pneumatic tyres, of

rubber:
3199 4011.1000 -Of a kind used on motor cars 10 0 AS, SG, CL, NZ, CR, CH, 0 Favored Nation LD 50
(including station wagons and IS, AU, HK, MO, TW, GE
racing cars) 4 PK
6 KR
6.5 AP
3200 4011.2000 -Of a kind used on buses or 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
lorries CH, IS, AU, HK, MO, 1LD1
TW, GE
4.5 PK
6 KR
6.5 AP
ex40112000 Tires with a section width of 30 ∆8

inches or more
3201 4011.3000 -Of a kind used on aircraft 1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK,
MO, GE
3202 4011.4000 -Of a kind used on motorcycles 15 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
4.5 CH
9 KR
12 PK
3203 4011.5000 -Of a kind used on bicycles 20 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
6 CH
12 KR
-Of a kind used on agricultural or

forestry vehicles and ma-chines:
3204 4011.7010 ---Having a “herring-bone” or 17 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
similar tread IS, AU, HK, MO, TW, GE 1LD1
5.3 CH
7 KR
14 PK

inches or more
469
Code (%) Rate (%)
3205 4011.7090 ---Other 25 0 AS, SG, CL, NZ, CR, IS, 0 Favored Nation LD 50
AU, HK, MO, TW, GE
17.5 KR
--Of a kind used on construction，

mining or industrial handling：
---Having a “herring-bone” or
similar tread：
3206 4011.8011 ----Rim size not exceeding 61cm 17 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 1LD1 50
IS, AU, HK, MO, GE
5.3 CH
7 KR
14 PK
3207 4011.8012 ----Rim size exceeding 61cm 17 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 1LD1 50
IS, AU, HK, MO, GE
5.3 CH
7 KR
14 PK

inches or more
---Other：
3208 4011.8091 ----Rim size not exceeding 61cm 25 0 AS, SG, CL, NZ, CR, IS, 0 Favored Nation 50
AU, HK, MO, GE 2LD2
17.5 KR
3209 4011.8092 ----Rim size exceeding 61cm 25 0 AS, SG, CL, NZ, CR, IS, 0 Favored Nation 50
AU, HK, MO, GE 2LD2
17.5 KR

inches or more
-Other：
3210 4011.9010 ---Having a “herring-bone” or 17 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
similar tread IS, AU, HK, MO, TW, GE 1LD1
5.3 CH
7 KR
14 PK
inches or more
3211 4011.9090 ---Other 25 0 AS, SG, CL, NZ, CR, IS, 0 Favored Nation 50
AU, HK, MO, GE 2LD2
17.5 KR
inches or more
40.12 Retreaded or used pneumatic
tyres of rubber; solid or
cushion tyres, tyre treads and
tyre flaps, of rubber：
-Retreaded tyres：
470
Code (%) Rate (%)
3212 4012.1100 --Of a kind used on motor cars 20 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 1LD1 50
(including station wagons and IS, AU, HK, MO, GE
racing cars) 6 CH
12 KR
3213 4012.1200 --Of a kind used on buses or 20 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 1LD1 50
lorries IS, AU, HK, MO, GE
6 CH
12 KR
3214 4012.1300 --Of a kind used on aircraft 20∆4 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 1LD1 50
IS, AU, HK, MO, GE
6 CH
12 KR
3215 4012.1900 --Other 20 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 1LD1 50
IS, AU, HK, MO, GE
6 CH
12 KR
-Used pneumatic tyres：

3216 4012.2010 ---Of a kind used on motor cars, 25 0 AS, SG, CL, NZ, CR, IS, 50
buses or lorries AU, HK, MO, GE
17.5 KR
3217 4012.2090 ---Other 25 0 AS, SG, CL, NZ, CR, IS, 80
AU, HK, MO, GE
17.5 KR
-Other：
3218 4012.9010 ---f a kind used on aircraft 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
3219 4012.9020 ---Of a kind used on motor cars, 22 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
buses or lorries IS, AU, HK, MO, GE 1LD1
6.6 CH
15.4 KR
6.6 CH
15.4 KR
40.13 Inner tubes, of rubber：
471
(%) Rate (%)
3221 4013.1000 -Of a kind used on motor cars 15 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
(including station wagons and IS, AU, HK, MO, GE 1LD1
racing cars), buses or lorries 4.5 CH
7.5 PK
9 KR
13.1 AP
3222 4013.2000 -Of a kind used on bicycles 15 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
4.5 CH
6 KR
12 PK
-Other:
3223 4013.9010 ---Of a kind used on aircraft 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK,
MO, GE
1.8 AP
4.5 CH
6 KR
12 PK
40.14 Hygienic or pharmaceutical
articles (including teats), of
fittings of hard rubber:
3225 4014.1000 -Sheath contraceptives 0 0 Favored Nation 0
LD
5.3 CH
7 KR
14 PK
40.15 Hygienic or pharmaceutical
products (including teats), of
fittings of hard rubber:
-Gloves:
3227 4015.1100 --Surgical 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
IS, KR, AU, HK, MO,
GE
4 PK
IS, AU, HK, MO, GE
5.4 CH
7.2 KR
-Other:
472
Code (%) Rate (%)
3229 4015.9010 ---For medical purpose 8 0 AS, CL, NZ, PE, CR, CH, 0 avoured Nation LD 30
KR, AU, HK, MO, GE
4 PK
IS, AU, HK, MO, GE
4.5 CH
6 KR
40.16 Other articles of vulcanized

rubber other than hard
rubber:
-Of cellular rubber：
3231 4016.1010 ---of a kind used in machines or 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
instruments CH, IS, AU, HK, MO, LD
GE
4 PK
4.8 KR
4.5 CH
6 KR
12 PK
-Other：
3233 4016.9100 --Floor coverings and mats 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
5.4 CH
7.2 KR
3234 4016.9200 --Erasers 10 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 80
AU, HK, MO, GE 1LD1
CH
5.4 KR
7.2
--Gaskets, washers and other

seals：
3235 4016.9310 ---Of a kind used in machines or 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
instruments KR, AU, HK, MO LD
CH
2.4 GE
3.2 PK
4
CH
4.5
473
(%) Rate (%)
3237 4016.9400 --Boat or dock fenders, whether 18 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
or not inflatable IS, AU, HK, MO, GE 1LD1
5.4 CH
7.2 KR
3238 4016.9500 --Other inflatable products 18 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
5.4 CH
7.2 KR
ex40169500 Of a kind used on hydraulic ∆9

separator accumulator, capsule
--Other:
3239 4016.9910 ---Of a kind used in machines or 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
instruments AU, HK, MO LD
2.4 CH
3.2 GE
4 PK
4.8 KR
7.6 AP
ex40169910 Milk lining (other than hard ∆4

rubber)
IS, AU, HK, MO LD
3 CH
4 PK, KR, GE
6.5 AP
ex40169990 Of a kind used on motor train set, ∆5

capsule and external wind baffle
40.17 Hard rubber (for example,
ebonite) in all forms, including
waste and scrap; products of hard
rubber:
3241 4017.0010 ---Hard rubber in all forms, 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
including waste and scrap CH, IS, AU, HK, MO, 1LD1
GE
3.2 KR
4 PK
4.8 AP
3242 4017.0020 ---Products of hard rubber 15 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 90
4.5 CH
6 KR
12 PK
474
SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND PRODUCTS THEREOF; SADDLERY AND HARNESS; TRAVEL
GOODS, HANDBAGS AND SIMILAR CONTAINERS; PRODUCTS OF ANIMAL GUT
(OTHER THAN SILK-WORM GUT)
Chapter 41
Raw hides and skins (other than furskins) and leather
Notes:
(a) Parings or similar waste, of raw hides or skins (Tax 05. 11);
(b) Bird-skins or parts of bird-skins, with their feathers or down, of Tax 05. 05 or 67. 01; or
(c) Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41,
namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo) , of equine animals, of sheep or lambs (except
Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen,
Mongolian or Tibetan goats and kids) , of swine (including peccary ) , of chamois, of gazelle, of camels (including dromedaries ) of reindeer, of
elk, of deer, of roebucks or of dogs.
2. (a) Tax 41. 04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible
(Tax 41. 01 to 41. 03, as the case may be).
(b) For the purposes of Tax 41. 04 to 41. 06, the term “crust” includes hides and skins that have been re-tanned, colored or fat-
liquored(stuffed) prior to drying.
3. Throughout the Nomenclature the expression “ composition leather” means only substances of the kind referred to in Tax 41. 15.
(%) Rate (%)
41.01 Raw hides and skins of bovine
(including buffalo) or equine
animals (fresh, or salted, dried,
limed, pickled or otherwise
preserved, but not tanned,
parchment-dressed or further
prepared), whether or not
dehaired or split:
-Not split Whole hides and skins,
,
unsplit, of a weight per skin not
exceeding 8 kg when simply
dried, 10 kg when dry-salted, or
16 kg when fresh, wet-salted or
otherwise preserved:
---Of bovine animals:
3243 4101.2011 ----Have undergone a reversible 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 17
tanning process IS, KR, HK, MO, GE
2 AU
4 PK
6 AP
3244 4101.2019 ----Other 5 0 AS, PK, CL, NZ, PE, CR, 0 KH, 17
CH, IS, KR, HK, MO, GE LA, Favored
1.3 AU Nation LD
3245 4101.2020 ---Of equine animals 5 0 AS, PK, CL, NZ, PE, CR, 0 KH, 30
MO, GE Nation LD
ex41012020 Raw ass hide ∆2

-Whole hides and skins, of a
weight exceeding 16 kg:
---Cowhide:
475
(%) Rate (%)
3246 4101.5011 ----Have undergone a reversible 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 17
tanning process IS, KR, HK, MO, GE
2.1 AU
4 PK
6.6 AP
Nation LD
1.3 AU
MO, GE Nation LD
-Other, including butts, bends and

bollies:
---Cowhide:
3249 4101.9011 ----Have undergone a reversible 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 17
tanning process IS, KR, HK, MO, GE LD
2.1 AU
4 PK
6.6 AP
1.3 AU Nation LD
MO, GE Nation LD
41.02 Raw skins of sheep or lambs ,

(fresh, or salted, dried, limed,
pickled or otherwise preserved,
but parchment-dressed or
further prepared), whether or
not with wool on or split, other
than those excluded by Note 1
(c) to this Chapter:
3252 4102.1000 -With wool on 7 0 AS, CL, NZ, CR, CH, 0 Favored Nation 30
4 GE
PK
-Without wool on:

--Pickled:
476
(%) Rate (%)
3253 4102.2110 ---Have undergone a reversible 14 0 AS, SG, CL, NZ, CR, IS, 0 Favored Nation 30
tanning process HK, MO, GE 1LD1
3.5 AU
4.2 CH
5.6 KR
11.2 PK
IS, KR, HK, MO, GE
2.3 AU
4 PK
8 AP
--Other:
3255 4102.2910 ---Have undergone a reversible 14 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
tanning process IS, HK, MO, GE 1LD1
3.5 AU
4.2 CH
5.6 KR
7 PK
IS, KR, HK, MO, GE
1.8 AU
4 PK
6 AP
41.03 Other raw hides and skins

(fresh, or salted, dried, limed,
pickled or otherwise preserved,
but not tanned,
parchment-dressed or further
prepared), whether or not
dehaired or split, other than
those excluded by Note 1 (b) or
1 (c) to this Chapter:
3257 4103.2000 -Of reptiles 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
IS, KR, HK, MO, GE
2.3 AU
4 PK
3258 4103.3000 -Of swine 9 0 AS, CL, NZ, PE, CR, CH, 0 MM, Favored 30
IS, KR, AU, HK, MO, Nation LD
GE
4 PK
-Other:
---Of goats:
477
(%) Rate (%)
3259 4103.9011 ----Have undergone a reversible 14 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
3.5 AU
4.2 CH
5.6 KR
7 PK
3260 4103.9019 ----Other 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 35
IS, KR, AU, HK, MO,
GE
4 PK
---Other of goats or kids:
3261 4103.9021 ----Have undergone a reversible 14 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
3.5 AU
4.2 CH
5.6 KR
7 PK
4 GE
PK
3263 4103.9090 ---Other 9 0 AS, CL, NZ, PE, CR, CH, 0 MM, Favored 30
IS, KR, AU, HK, MO, Nation
4 GE LD
PK
41.04 Tanned or crust hides and skins

of bovine (including buffalo) or
equine animals, without hair
on, whether or not split, but not
further prepared:
-In the wet state (including
wet-blue)
--Full grains, unsplit; grain splits:
3264 4104.1111 ----Wet-blue 6∆3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
3 AP
1.2 AP
MO, GE
3 AP
1.5 AP
478
(%) Rate (%)
3266 4104.1120 ---Of equine animals 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
CH, IS, KR, AU, HK,
MO, GE
2.5 AP
2 AP
--Other:
3267 4104.1911 ----Wet-blue 6∆3 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 17
3 AP, PK
1.5 AP
MO, GE
3.5 AP
1.8 AP
3269 4104.1920 ---Of equine animals 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
2.5 AP
1.5 AP
-In the dry state(crust)

3270 4104.4100 --Full grain, unsplit; grain splits 5∆3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
3.5 AP
2 AP
--Other:
3271 4104.4910 ---For machinery belting 5 0 AS, PK, CL, NZ, PE, CR, 0 AP, Favored Nation 20
MO, GE
3.5 AP
CH, IS, AU, HK, MO,
GE
4.2 KR
4.9 AP
2.1 AP
41.05 Tanned or crust skins of sheep

or lambs, without
wool on, whether or not split,
but not further prepared:
-In the wet state (including
wet-blue)
479
(%) Rate (%)
3273 4105.1010 ---Wet-blue 14∆10 0 AS, SG, CL, NZ, CR, IS, 0 Favored Nation LD 50
AU, HK, MO, GE
4 PK
4.2 CH
5.6 KR 2.1 AP
7 AP
CH, IS, AU, HK, MO,
GE
4 PK, KR
5 AP 2 AP
3275 4105.3000 -In the dry state(crust) 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 50
CH, IS, AU, HK, MO,
GE
3.2 KR
5.6 AP, PK 4.8 AP
41.06 Tanned or crust hides and skins

of other animals, without wool
or hair on, whether or not split,
but not further prepared:
-Of goats or kids:
3276 4106.2100 --In the wet state (including 14 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 50
wet-blue) IS, AU, HK, MO, GE
4.2 CH
5.6 KR
12 AP, PK 2.1 AP
ex41062100 Tanned or crust hides and skins ∆10

of goats in wet-blue, without hair
on, in the wet state
3277 4106.2200 --In the dry state(crust) 14 0 AS, SG, PK, CL, NZ, CR, 0 Favored Nation LD 50
IS, AU, HK, MO, GE
4.2 CH
5.6 KR
9.8 AP 8.4 AP
-Of swine:
--In the wet state (including
wet-blue)
3278 4106.3110 ---Wet-blue 14∆10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
4.2 CH
5.6 KR
11.2 PK
4.2 AP
4.2 CH
5.6 KR
7 PK
4.2 AP
480
(%) Rate (%)
3280 4106.3200 --In the dry state(crust) 14 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
4.2 CH
5.6 KR
11.2 PK
4.2 AP
3281 4106.4000 -Of reptiles 14 0 AS, SG, CL, NZ, PE, CR, 0 AP, Favored Nation 50
4.2 CH
5.6 KR
7 PK
-Other:
3282 4106.9100 --In the wet state (including 14 0 AS, SG, CL, NZ, PE, CR, 0 AP, Favored Nation 50
wet-blue) IS, AU, HK, MO, GE LD
4.2 CH
5.6 KR
11.2 PK
3283 4106.9200 --In the dry state(crust) 14 0 AS, SG, PK, CL, NZ, PE, 0 AP, Favored Nation 50
GE
4.2 CH
5.6 KR
41.07 Leather further prepared after

tanning or crusting, including
parchment-dressed leather, of
bovine (including buffalo) or
equine animals, without hair
on, whether or not split, other
than leather of Tax 41.14:
-Whole hides and skins:
--Full grains, unsplit:
3284 4107.1110 ---Of bovine animals 6 0 AS, PK, CL, NZ, CR, 50
CH, IS, AU, HK, MO,
GE
4.8 KR
3285 4107.1120 ---Of bovine animals 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
--Grain splits:
3286 4107.1210 ---Of bovine animals 6 0 AS, PK, CL, NZ, CR, 50
CH, IS, AU, HK, MO,
GE
3.2 KR
481
(%) Rate (%)
3287 4107.1220 ---Of equine animals 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
CH, IS, KR, AU, HK,
MO, GE
--Other:
3288 4107.1910 ---For machinery belting 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
2 KR
3289 4107.1990 ---Other 7 0 AS, CL, NZ, CR, CH, IS, 50

KR, AU,
HK, MO, GE
-Other, including sides:

3290 4107.9100 --Full grains, unsplit 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
2 KR
3291 4107.9200 --Grain splits 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
3 KR
--Other:
3292 4107.9910 ---For machinery belting 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
GE
4.2 KR
parchment-dressed leather, of
sheep or lamb, without wool
on, whether or not split, other
than leather of Tax 41.14:
3294 4112.0000 Leather further prepared after 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
tanning or crusting, including CH, IS, AU, HK, MO,
parchment-dressed leather, of GE
sheep or lamb, without wool on, 4.8 KR
whether or not split, other than 5.6 AP
leather of Tax 41.14

parchment-dressed leather, of ,
other animals, without wool or
hair on, whether or not split,
other than leather of Tax 41.14:
482
(%) Rate (%)
3295 4113.1000 -Of goats or kids 14 0 AS, SG, 0 Favored Nation 50
PK, CL, NZ, LD
CR, AU, HK,
MO, GE
4.2 CH
5.6 KR
9.8 AP
3296 4113.2000 -Of swine 14 0 AS, SG, 0 Favored Nation 50
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
3297 4113.3000 -Of reptiles 14 0 AS, SG, 0 Favored Nation 50
LD
PK, CL, NZ,
PE, CR, AU,
HK, MO, GE
4.2 CH
5.6 KR
LD
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
41.14 Chamois (including
combination chamois) leather;
patent leather and patent
laminated leather; metallized
leather:
3299 4114.1000 -Chamois (including combination 14 0 AS, SG, 0 Favored Nation 50
chamois) leather 1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
3300 4114.2000 -Patent leather and patent 10 0 AS, SG, CL, NZ, CR, CH, 50
laminated leather; metallized IS, AU, HK, MO, GE
leather 7 KR
9 AP, PK
,
41.15 Composition leather with a
basis of leather or leather fiber,
in slabs, sheets or strip,
whether or not in rolls; parings
and other waste of leather or of
composition leather, not
suitable for the manufacture of
leather products; leather dust,
powder and flour:
3301 4115.1000 -Composition leather with a basis 14 0 AS, SG, 50
of leather or leather fiber, in , CL, NZ, CR,
slabs, sheets or strip, whether or IS, AU, HK,
not in rolls MO, GE
4.2 CH
5.6 KR
483
(%) Rate (%)
3302 4115.2000 -Parings and other waste of 14 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
leather or of composition leather, IS, AU, HK, MO, GE 1LD1
not suitable for the manufacture 4.2 CH
of leather products; leather dust, 5.6 KR
powder and flour 4.2 AP
484
Chapter 42
Products of leather; saddlery and harness; travel goods, handbags and similar containers; products of animal gut
(other than silk-worm gut)
Notes:
1. For the purposes of this Chapter, the term “leather” includes chamois (including combination chamois) leather, patent leather, patent laminated
leather and metallized leather

(a) Sterile surgical catgut or similar sterile suture materials (Tax 30. 06);
(b) Products of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or
artificial fur is attached on the outside except as mere trimming (Tax 43. 03 or 43. 04);
(c) Made up products of netting (Tax 56. 08);
(d) Products of Chapter 64;
(e) Headgear or parts thereof of Chapter 65;
(f) Whips, riding-crops or other products of Tax 66. 02;
(g) Cuff-links, bracelets or other imitation jewelry (Tax 71. 17);
(h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);
(i) Strings, skins for drums or the like, or other parts of musical instruments (Tax 92. 09);
(j) Products of Chapter 94 (for example, furniture, lamps and lighting fittings);
(k) Products of Chapter 95 (for example, toys, games, sports requisites);
(l) Buttons, press-fasteners, snap-fasteners, button molds or other parts of these products, button blanks, of Tax 96. 06.
3.(a) In addition to the provisions of Note 2 above, Tax 42. 02 does not cover:
(i) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (Tax 39. 23);
(ii) Products of plaiting materials (Tax 46. 02).
(b) Products of Tax 42. 02 and 42. 03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of
precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those Tax even if such parts constitute more than minor
fittings or minor ornamentation, provided that these parts do not give the products their essential character. If, on the other hand, the parts give the
products their essential character, the products are to be classified in Chapter 71.
4. For the purpose of Tax 42. 03, the expression “ products of apparel and clothing accessories” applies, inter alia, to gloves, mittens and mitts
(including those for sport or for protection) , aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch
straps (Tax 91. 13).
(%) Rate (%)
42.01 Saddlery and harness for any
animal (including traces, leads,
knee pads, muzzles, saddle,
cloths, saddle bags, dog coats
and the like), of any material:
3303 4201.0000 Saddlery and harness for any 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 100
animal (including traces, leads, IS, AU, HK, MO, GE
knee pads, muzzles, saddle 6 AP, CH
cloths, saddle bags, dog coats and 10 PK
the like), of any material 12 KR 4 AP
485
(%) Rate (%)
42.02 Trunks, suit-cases, vanity-cases,
executive-cases, brief-cases,
school satchels, spectacle cases,
binocular cases, camera cases,
musical instrument cases, gun
cases, holsters and similar
containers; travelling-bags,
insulated food or beverages
bags, toilet bags, rucksacks,
handbags, shopping-bags,
wallets, purses, map-cases,
cigarette-cases,
tobacco-pouches, tool bags,
sports bags, bottle-cases,
jewelry boxes, powder-boxes,
cutlery cases and similar
containers, of leather or of
composition leather, of sheeting
of plastics, of textile materials,
of vulcanized fiber or of
paperboard, or wholly or
mainly covered with such
materials or with paper:
-Trunks, suit-cases, vanity-cases,
executive-cases, brief-cases,
school satchels and similar
containers:
--With outer surface of leather or
of composition leather:
3304 4202.1110 ---Trunks and suit-cases 8 0 AS, SG, 0 Favored Nation 1LD1 100
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH 4.4 AP
6 KR
12 PK
3305 4202.1190 ---Other 6 0 AS, CL, 0 Favored Nation LD 100
NZ, PE, CR,
IS, AU, HK,
MO, GE
3 CH 4.8 AP
4 PK, KR
--With outer surface of plastics or
of textile materials:
3306 4202.1210 ---Trunks and suit-cases 10 0 AS, SG, 0 Favored Nation 1LD1 100
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
TW, GE
6 CH
6.5 AP
12 KR
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
TW, GE
6 CH
6.5 AP
8 KR
3308 4202.1900 --Other 10 0 AS, SG, 0 Favored Nation LD 100
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
TW, GE
6 CH 4 AP
12 KR
-Handbags, whether or not with
shoulder strap, including those
486
without handle:
(%) Rate (%)
3309 4202.2100 --With outer surface of leather or 6 0 AS, PK, CL, 0 Favored Nation 100
of reconstituted leather NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3 CH
3.9 AP
4 KR
3310 4202.2200 --With outer surface of plastic 6 0 AS, SG, 0 Favored Nation 100
sheets or of textile materials PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
TW, GE
3 CH
3.9 AP
4 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH 4 AP
6.5 AP
12 KR
14 PK
-Products of a kind normally
carried in the pocket or in the
handbag:
3312 4202.3100 --With outer surface of leather or 6 0 AS, CL, 0 Favored Nation 100
of composition leather NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3 CH
3.9 AP
4 PK, KR
3313 4202.3200 ----With outer surface of plastic 10 0 AS, SG, 0 Favored Nation 100
sheeting or of textile materials CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
6 CH
6.5 AP
8 KR
14 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH 4 AP
6.5 AP
12 KR
14 PK
487
-Other:
488
(%) Rate (%)
3315 4202.9100 --With outer surface of leather or 6 0 AS, CL, 0 Favored Nation 100
of reconstituted leather NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3 CH
3.9 AP
4 KR
4.5 PK
3316 4202.9200 --With outer surface of plastic 6 0 AS, SG, 0 Favored Nation 100
sheeting or of textile materials PK, CL, NZ, LD
PE, CR, CH,
IS, AU, HK,
MO, GE
3.9 AP
4 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
10 CH
12 KR
42.03 Products of apparel and
clothing accessories, of leather
or of reconstituted leather:
3318 4203.1000 -Products of apparel 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 100
MO, GE
4.8 AP
-Gloves, mittens and mitts:

3319 4203.2100 --Specially designed for use in 10 0 AS, SG, 0 Favored Nation 100
sports PK, CL, NZ, 1LD1
PE, CR, AU,
HK, MO, GE
6 CH
6.5 AP
12 KR
--Other:
3320 4203.2910 ---Working gloves 10 0 AS, SG, 0 Favored Nation 100
PK, CL, NZ, 1LD1
PE, CR, AU,
HK, MO, GE
6 CH 4 AP
12 KR
PK, CL, NZ, 1LD1
PE, CR, AU,
HK, MO, GE
6 CH 4 AP
12 KR
-Bells and bandoliers:
489
(%) Rate (%)
3322 4203.3010 ---Bells 6 0 AS, PK, CL, 0 Favored Nation 100
NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 KR 4.8 AP
3323 4203.3020 ---Bandoliers 6 0 AS, PK, CL, 0 Favored Nation 100
LD
NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR 4.8 AP
5.4 AP
3324 4203.4000 -Other clothing accessories 10 0 AS, SG, 0 Favored Nation 100
1LD1
PK, CL, NZ,
PE, CR, AU,
HK, MO, GE
6 CH 4 AP
12 KR
42.05 Other products of leather or of
reconstituted leather:
Other products of leather or of
reconstituted leather:
3325 4205.0010 ---Cover of seat 6 0 AS, SG, 0 Favored Nation 100
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.6 CH 3.9 AP
3326 4205.0020 ---Of a kind used in machinery or 6 0 AS, CL, 0 Favored Nation 35
mechanical appliances or for NZ, PE, CR, LD
other technical uses IS, AU, HK,
MO, GE
3.2 KR
4 PK
4.2 CH
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.6 CH 3.9 AP
7.2 KR
42.06 Products of gut (other than
silk-worm gut), of goldbeater's
skin, of bladders or of tendons:
3328 4206.0000 Products of gut (other than 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 90
silk-worm gut), of goldbeater's IS, AU, HK, MO, GE 1LD1
skin, of bladders or of tendons 6 CH
12 KR
490
Chapter 43
Furskins and artificial fur; manufactures thereof
Notes:
1. Throughout the Nomenclature references to "furskins'', other than to raw fur-skins of Tax 43. 01, apply to hides or skins of all
animals which have been tanned or dressed with the hair or wool on.
(a) Bird-skins or parts of bird-skins, with their feathers or down (Tax 05. 05 or 67. 01);
(b) Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter);
(c) Gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (Tax 42. 03);
(e) Headgear or parts thereof of Chapter 65;
Products of Chapter 95 (for example, toys, games, sports requisites)
3. Tax 43. 03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof,
sewn together in the form of garments or parts or accessories of garments or in the form of other products.
4. Products of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which
furskin or artificial fur is attached on the outside except as mere trimming are to be classified in Tax 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
fibers gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving
or knitting (generally, Tax 58. 01 or 60.01).
(%) Rate (%)
43.01 Raw furskins (including heads,
tails, paws and other pieces or
cuttings, suitable for furriers'
use) , other than raw hides and
skins of Tax 41. 01, 41.02 or
41.03:
3329 4301.1000 -Of mink, whole, with or without 15∆10 0 AS, SG, 0 Favored Nation 100
head, tail or paws CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 AP, PK
3330 4301.3000 --Of lamb, the following: 20 0 AS, SG, 0 Favored Nation 90
Astrakhan, Broadtail, Caracul, CL, NZ, PE, 1LD1
,
Persian and similar lamb, Indian, CR, IS, AU,
Chinese, Mongolian or Tibetan HK, MO, GE
lamb, whole, with or without head,
tail or paws 6 CH
12 KR
3331 4301.6000 -Of fox, whole, with or without 20∆10 0 AS, SG, 0 Favored Nation 100
head, tail or paws CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
14 AP
---Of rabbit or hare, whole,
with or without head, tail or
paws
3332 4301.8010 ---Of rabbit or hare, whole, with 20 0 AS, SG, 0 Favored Nation 90
or without head, tail or paws CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
491
14 AP
492
(%) Rate (%)
3333 4301.8090 ---Other 20∆15 0 AS, SG, 0 Favored Nation 1LD1 90
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
14 AP
-Heads, tails, paws and other
pieces or cuttings, suitable for
furriers' use:
3334 4301.9010 ---Weasel tails 20 0 AS, SG, 0 Favored Nation 1LD1 50
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
43.02 Tanned or dressed furskins )
(including heads, tails, paws
and other pieces or cuttings),
unassembled, or assembled
(without the addition of other
materials) other than those of
Tax 43.03:
-Whole skins, with or without
head, tail or paws, not assembled:
3336 4302.1100 --Of mink 12 0 AS, SG, 0 Favored Nation 1LD1 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
6 PK
8.4 AP
--Other:
3337 4302.1910 ---Of grey squirrel, ermine, other 10 0 AS, CL, 0 Favored Nation 1LD1 130
marten, fox, otter, marmot and NZ, PE, CR,
lynx
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
7 AP
3338 4302.1920 ---Of rabbit or hare 10 0 AS, CL, 0 Favored Nation LD 100
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
3339 4302.1930 ---Of lamb, the following: , 20 0 AS, SG, 0 Favored Nation LD 100
Astrakhan, Broadtail, Caracul, CL, NZ, PE,
Persian and similar lamb, Indian,
Chinese Mongolian or Tibetan CR, AU, HK,
lamb MO, GE
6 CH
12 KR
493
(%) Rate (%)
GE
4 KR
3341 4302.2000 -Heads, tails, paws and other 20 0 AS, SG, 0 Favored Nation 100
pieces or cuttings, not assembled CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
-Whole skins and pieces or
cuttings thereof, assembled:
3342 4302.3010 ---Of grey squirrel, ermine, other 20 0 AS, SG, 0 Favored Nation 130
marten, fox, otter, marmot and CL, NZ, PE, 1LD1
lynx CR, IS, AU,
HK, MO, GE
6 CH
12 KR
CL, NZ, PE, 1LD1
CR, AU, HK,
MO, GE
6 CH
12 KR
43.03 Products of apparel, clothing
accessories and other products
of furskins:
-Products of apparel and clothing
accessories:
3344 4303.1010 ---Products of apparel 10 0 AS, SG, 0 Favored Nation 150
CL, NZ, PE, 1LD1
CR, AU, HK,
MO, GE
6.9 CH 4.5 AP
16.1 KR
3345 4303.1020 ---Clothing accessories 10 0 AS, SG, 0 Favored Nation 150
CL, NZ, PE, 1LD1
CR, AU, HK,
MO, GE
5.4 CH 5.5 AP
7.2 KR
CL, NZ, PE, 1LD1
CR, AU, HK,
MO, GE
5.4 CH 5.5 AP
7.2 KR
14.4 PK
43.04 Artificial fur and products
thereof:
3347 4304.0010 ---Artificial fur 10 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, AU, HK,
MO, GE
5.4 CH 6 AP
7.2 KR
494
(%) Rate (%)
3348 4304.0020 ---Products of artificial fur 10 0 AS, SG, CL, NZ, PE, 0 Favored Nation 150
CR, AU, HK, MO, GE 1LD1
5.4 CH
7.2 KR
14.4 PK 6 AP
495
SECTION IX
WOOD AND PRODUCTS OF WOOD; WOOD CHARCOAL; CORK AND PRODUCTS OF CORK; MANUFACTURES OF
STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
Chapter 44
Wood and products of wood; wood charcoal
Notes:
(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal,
fungicidal or similar purposes (Tax 12. 11);
(b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise
or cut to length (Tax 14. 01);
(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (Tax 14. 04);
(d) Activated charcoal (Tax 38. 02);
(e) Products of Tax 42. 02;
(f) Goods of Chapter 46;
(g) Footwear or parts thereof of Chapter 64;
(h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
(i) Goods of Tax 68. 08;
(j) Imitation jewelry of Tax 71. 17;
(k) Goods of Section X VI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheel
wrights' wares);
(l) Goods of Section X VIII (for example, clock cases and musical instruments and parts thereof);
(m)Parts of firearms (Tax 93. 05);
(n) Products of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
(o) Products of Chapter 95 (for example, toys, games, sports requisites);
(p) Products of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils unipod, bipod, tripod or the Like) excluding
bodies and handles, of wood, for products of Tax 96. 03;
(q) Products, of Chapter 97 (for example, works of art).
2. In this Chapter, the expression “densified wood” means wood which has been subjected to chemical or physical treatment (being, in the
case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or
hardness together with improved mechanical strength or resistance to chemical or electrical agencies
3. Tax 44.14 to 44.21 apply to products of the respective descriptions of particle board or similar board, fiberboard, laminated wood or
densified wood as they apply to such products of wood.
4. Products of Tax 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of Tax 44.09, curved,
corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give
them the character of products of other Tax.
5. Tax 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the
materials specified in Note 1 to Chapter 82.
6. Subject to Note 1 above and except w, here the context otherwise requires, any reference to “wood” in a Tax of this Chapter applies also
to bamboos and other materials of a woody nature.
Tax Note
1. For the purposes of Tax 4401.31, the expression “ wood pellets” means by-products such as cutter shavings, sawdust or chips, of the
mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either
directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Such pellets are cylindrical, with a diameter
not exceeding 25mm and a length not exceeding 100 mm
(%) (%) Rate (%)
44.01 Fuel wood, in logs, in billets, in
twigs, in faggots or in similar ,
forms; wood in chips or
products; sawdust and wood
waste and scrap, whether or not
agglomerated in logs, briquettes,
pellets or similar forms:
-Fuel wood, in logs, in billets, in
twigs, in faggots or in similar
forms
3349 4401.1100 --Coniferous 0 0 Favored Nation LD 70
3350 4401.1200 --Non-coniferous 0 0 Favored Nation LD 70
-Wood in chips or products:
-Sawdust and wood waste and
scrap, whether or not
pellets or similar:
496
497
(%) Rate (%)
3353 4401.3100 --Wood pellets 0 0 Favored Nation LD 8
LD
3355 4401.4000 -Sawdust and wood waste and 0 0 Favored Nation 8
scrap, whether or not LD
pellets or similar
44.02 Wood charcoal (including shell
or nut charcoal), whether or
not agglomerated:
3356 4402.1000 -Of bamboo 6∆4 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
IS, AU, HK, MO 1LD1
3.2 CH
4.2 KR
4.5 PK
3357 4402.9000 -Other 6∆4 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
IS, AU, HK, MO 1LD1
3.2 CH
4.2 KR
4.5 PK
44.03 Wood in the rough, whether or
not stripped of bark or
sapwood, or roughly squared:
-Treated with paint, stains,
creosote or other preservatives
(treated with paint, stains,
creosote or other preservatives)
3358 4403.1100 --Coniferous 0 0 Favored Nation 8
LD
3359 4403.1200 --Non-coniferous 0 0 Favored Nation 8
LD
-Other coniferous:
--Of pine (Pinus spp.), of which
any cross-sectional dimension is
15 cm or more:
3360 4403.2110 ---Korean pine and Mongolian 0 0 Favored Nation 8
scotch pine LD
3361 4403.2120 ---Radiata pine 0 0 Favored Nation 8
LD
3362 4403.2130 ---Larch 0 0 Favored Nation 8
LD
3363 4403.2140 ---Douglas fir 0 0 Favored Nation 8
LD
LD
--Of pine (Pinus spp.), other:
3365 4403.2210 ---Korean pine and Mongolian 0 0 Favored Nation 8
scotch pine LD
3366 4403.2220 ---Radiata pine 0 0 Favored Nation 8
LD
3367 4403.2230 ---Of fir (Abies spp.) and spruce 0 0 Favored Nation 8
(Picea spp.), of which any LD
cross-sectional dimension is 15
cm or more
3368 4403.2240 ---Of fir (Abies spp.) and spruce 0 0 Favored Nation 8
(Picea spp.) LD
LD
3370 4403.2300 --Of fir (Abies spp.) and spruce 0 0 Favored Nation 8
(Picea spp.), of which any LD
cross-sectional dimension is
15cm or more
3371 4403.2400 --Of fir (Abies spp.) and spruce 0 0 Favored Nation 8
(Picea spp.) LD
3372 4403.2500 --Other, of which any 0 0 Favored Nation 8
cross-sectional dimension is LD
15cm or more
LD
-Others, of tropical wood:
3374 4403.4100 --Dark Red Meranli, light Red 0 0 Favored Nation 8
Meranli and Meranli Bakau LD
--Other:
498
3375 4403.4910 ---Teak 0 0 Favored Nation 35
LD
3376 4403.4920 ---Okoume(Au koumed)) 0 0 Favored Nation 35
LD
3377 4403.4930 ---Dipterocarpus spp. Keruing 0 0 Favored Nation 35
LD
3378 4403.4940 ---Kapur (Dryobalanops spp.) 0 0 Favored Nation 35
LD
3379 4403.4950 ---Intsia spp. (Merbau) 0 0 Favored Nation 35
LD
3380 4403.4960 ---Koompassia spp. (Mengaris or 0 0 Favored Nation 35
Kempas) ） LD
3381 4403.4970 ---Anisopter spp. 0 0 Favored Nation 35
LD
3382 4403.4980 ---Of rosewood 0 0 Favored Nation 35
LD
499
No. Tariff Article description MFN Conventional Rate (%) Preferential Rate (%) General
Code Rate (%) Rate (%)
-Other:
3384 4403.9100 --Of oak (Quercus spp.)) 0 0 Favored Nation LD 8
3385 4403.9300 --Of beech (Fagus spp.), of 0 0 Favored Nation LD 8
which any cross-sectional
dimension is 15cm or more
3386 4403.9400 --Of beech (Fagus spp.), other 0 0 Favored Nation LD 8
3387 4403.9500 —Of birch (Belula spp.), of 0 0 Favored Nation LD 8
which any cross-sectional
dimension is 15cm or more
3388 4403.9600 --Of birch (Belula spp.), other 0 0 Favored Nation LD 8
3389 4403.9700 --Of poplar and aspen (Populus 0 0 Favored Nation LD 8
spp.)
3390 4403.9800 --Of eucalyptus (Eucalyptus 0 0 Favored Nation LD 8
spp.)
--Other:
3391 4403.9930 ---Of rosewood, other than 0 0 Favored Nation LD 35
tropical wood of Tax 4403.4980
3392 4403.9940 ---Of Kiri (Paulownia) 0 0 Favored Nation LD 8
3393 4403.9950 ---Ash 0 0 Favored Nation LD 8
3394 4403.9960 ---North American hard wood 0 0 Favored Nation LD 8
(including cherry, walnut and
maple)
3395 4403.9980 ---Other, temperate 0 0 Favored Nation LD 8
non-coniferous, not specified
44.04 Hoopwood; split poles; piles,
pickets and stakes of wood, ,
pointed but not sawn
lengthwise; wooden sticks,
roughly trimmed but not
turned, bent or otherwise
worked, suitable for the
manufacture of walking-sticks,
umbrellas, tool handles or the
like; chipwood and the like:
3397 4404.1000 -Coniferous 6∆4 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 50
CR, CH, IS, KR, AU,
HK, MO
4 PK
3398 4404.2000 -Non-coniferous 6∆4 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 50
CR, CH, IS, KR, AU,
HK, MO
4 PK
44.05 Wood wool; wood flour:
3399 4405.0000 Wood wool; wood flour: 6∆4 0 AS, SG, CL, NZ, PE, 0 Favored Nation LD 40
CR, CH, IS, KR, AU,
HK, MO
4 PK
44.06 Railway or tramway sleepers
(cross-ties) of wood:
-Not impregnated:
-Other:
44.07 Wood sawn or chipped
lengthwise, sliced or peeled,
whether or not planed, sanded
or finger-jointed, of a thickness
exceeding 6 mm:
-Coniferous:
--Of pine (Pinas spp.):
3404 4407.1110 ---Korean pine and Mongolian 0 0 Favored Nation LD 14
scotch pine
500
(%) Rate (%)
3405 4407.1120 ---Radiata pine 0 0 Favored Nation LD 14
3406 4407.1130 ---Douglas fir 0 0 Favored Nation LD 14
3408 4407.1200 --Of fir (Abies spp.) and sprue 0 0 Favored Nation LD 14
(Picea spp.)
-Of tropical wood:
3410 4407.2100 --Mahogany (Swietenia spp.) 0 0 Favored Nation LD 14
3411 4407.2200 --Virola, Imbuia and Balsa 0 0 Favored Nation LD 14
3412 4407.2500 --Dark Red Meranti, tight Red 0 0 Favored Nation LD 14

Meranti and Meranti Bakau
3413 4407.2600 --White Lauan, White Meranti, 0 0 Favored Nation LD 14
White Seraya, Yellow Meranti
and Alan
3414 4407.2700 --Sapele 0 0 Favored Nation LD 40
3415 4407.2800 --Iroko 0 0 Favored Nation LD 14
--Other:
3416 4407.2910 ---Teak 0 0 Favored Nation LD 40
3417 4407.2920 ---Acajou 0 0 Favored Nation LD 40
3418 4407.2930 ---Merbau 0 0 Favored Nation LD 40
3419 4407.2940 ---Rosewood 0 0 Favored Nation LD 40
-Other:
3421 4407.9100 --Of oak (Quercus spp.) 0 0 Favored Nation LD 14
3422 4407.9200 --Of beech (Fagus spp.) 0 0 Favored Nation LD 14
3423 4407.9300 --Of maple (Acer spp.) 0 0 Favored Nation LD 14
3424 4407.9400 --Of cherry (Prunus spp.) 0 0 Favored Nation LD 14
3425 4407.9500 --Of ash(Fraxinus spp.) 0 0 Favored Nation LD 14
3426 4407.9600 --Of birch (Betula spp.) 0 0 Favored Nation LD 14
3427 4407.9700 --Of poplar and aspen (Populus 0 0 Favored Nation LD 14
spp.)
--Other:
3428 4407.9910 ---Of rosewood, other than 0 0 Favored Nation LD 40
tropical wood of Tax 4407.2940
3429 4407.9920 ---Of paulownia 0 0 Favored Nation LD 14
3430 4407.9930 ---North American hardwood 0 0 Favored Nation LD 14
(including walnut)
3431 4407.9980 ---Other temperate, 0 0 Favored Nation LD 14
non-coniferous wood
44.08 Sheets for veneering (including
those obtained by slicing
laminated wood), for plywood
or for other similar laminated
wood and other wood, sawn
lengthwise, sliced or peeled,
whether or not planed, sanded,
spliced or end-jointed, of a
thickness not exceeding 6mm:
-Coniferous:
---Veneer sheets:
3433 4408.1011 ----Of laminated plywood 6∆3 0 CL, NZ, PE, CR, 0 Favored Nation 2LD2 40
CH, IS, AU, HK,
MO
4.8 KR
5 AS
3434 4408.1019 ----Other 4∆2 0 AS, SG, PK, CL, 0 Favored Nation 1LD1 40
NZ, PE, CR, CH,
IS, KR, AU, HK,
MO
501
(%) Rate (%)
3435 4408.1020 ---Sheets for plywood 4∆2 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 17
HK, MO
3436 4408.1090 ---Other 4∆2 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 30
HK, MO
-Of tropical wood:

--Dark Red Meranti, Light Red
Meranti and Meranti Bakau:
---Veneer sheets:
3437 4408.3111 ----Of laminated plywood 6∆3 0 CL, NZ, PE, CR, CH, 0 Favored Nation 40
IS, AU, HK, MO 2LD2
5 AS
6 KR
3438 4408.3119 ----Other 4∆2 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 40
HK, MO
HK, MO
HK, MO
--Other:
---Veneer sheets
3441 4408.3911 ----Of laminated plywood 6∆3 0 CL, NZ, PE, CR, CH, IS, 0 Favored Nation 40
AU, HK, MO 2LD2
4.2 AP
5 AS
6 KR
HK, MO
MO
3.6 AP
502
(%) Rate (%)
HK, MO
-Other:
---Veneer sheets:
3445 4408.9011 ----Of laminated plywood 4∆2 0 CL, NZ, PE, CR, CH, 0 Favored Nation 40
IS, AU, HK, MO 2LD2
2.4 KR
2.8 AP
3446 4408.9012 ----Of temperate non-coniferous 3∆1 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 40
wood CR, CH, IS, KR, AU, 1LD1
HK, MO
3447 4408.9013 ----Of bamboo 4∆2 0 CL, NZ, PE, CR, CH, 0 Favored Nation 40
IS, AU, HK, MO 2LD2
2.4 KR
2.8 AP
HK, MO
---Sheets for plywood:

HK, MO
HK, MO
---Other:
HK, MO
HK, MO
503
(%) Rate (%)
44.09 Wood (including strips and
friezes for parquet flooring, not
assembled) continuously
shaped (tongues, grooved,
rebated, chamfered,
V-jointed, beaded, molded,
rounded or the like) along any
of its “edges, ends or faces,
whether or not planed,
sanded or end-jointed":
-Coniferous：
3453 4409.1010 ---Floor board strips 6∆3 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
3 KR
4 PK
3454 4409.1090 ---Other 6∆3 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
4 PK
-Non-coniferous：
--Of bamboo：
3455 4409.2110 ---Floor board strips 4∆2 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 50
MO
HK, MO, GE
--Of tropical wood：

MO
MO
--Other：
MO
MO
504
(%) Rate (%)
44.10 Particle board and similar
board of wood or other
ligneous materials (for
example, oriented strand board
and waferboard) where or not
agglomerated with resins or
other organic binging,
substance
-Of wood:
3461 4410.1100 --Particle board 4∆2 0 NZ, CH, 40
HK, MO
1.3 CL
3462 4410.1200 --Oriented standard board (OSB) 4∆3 0 NZ, CH, 40
HK, MO
1.3 CL
3463 4410.1900 --Other 4∆2 0 NZ, CH, 40
HK, MO
1.3 CL
-Other:
---Particle board:
3464 4410.9011 ----Of wheat and rice straw 6 40
3465 4410.9019 ----Other 6 40
3466 4410.9090 ---Other 6 40
44.11 Fiberboard of wood or other
ligneous materials, whether or
not bonded with resins or other
organic substances:
-Medium-density fiberboard
(MDF):
--Of a thickness not exceeding
5mm:
---Of a density exceeding 0.
8g/cm3:
3467 4411.1211 ----Not mechanically worked or 4∆2 0 NZ, CH, 40
surface covered HK, MO
1.3 CL
2.4 KR
3468 4411.1219 ----Other 6∆2 0 NZ, CH, 40
KR, HK, MO
2 CL
---Of a density exceeding
0.5g/cm3 but not exceeding
0.8g/cm3:
3469 4411.1221 ----Of radiata pine 4∆2 0 NZ, CH, AU, HK, MO 0 Favored Nation 40
1.3 CL 2LD2
2.4 KR
3470 4411.1229 ----Other 4∆2 0 NZ, CH, 40
HK, MO
1.3 CL
2.4 KR
---Other:
2 CL
4.5 KR
5 AS
3472 4411.1299 ----Other 4∆2 0 NZ, CH, 40
HK, MO
2.4 KR
--Of a thickness exceeding 5mm but
:
not exceeding 9mm
505
8g/cm3:
3474 4411.1319 ----Other 6∆3 3.9 NZ, CH 40
506
(%) Rate (%)
---Of a density exceeding
0.8g/cm3:
3475 4411.1321 ----Of radiata pine 4∆2 0 NZ, CH, 0 Favored Nation 40
AU, HK, MO 2LD2
1.3 CL
3476 4411.1329 ----Other 4∆2 0 NZ, CH, 40
HK, MO
1.3 CL
---Other:
2 CL
5 AS
3478 4411.1399 ----Other 4∆2 0 NZ, CH, 40
HK, MO
1.3 CL
2.4 KR
--Of a thickness exceeding 9mm:
8g/cm3:
2.4 KR
3480 4411.1419 ----Other 6∆3 3.9 NZ, CH 40
4.5 KR
---Of a density exceeding 0. 5g/cm3
but not exceeding 0. 8g/cm3:
3481 4411.1421 ----Of radiata pine 4∆2 0 NZ, CH, AU, HK, MO 0 Favored Nation 40
1.3 CL 2LD2
2.4 KR
3482 4411.1429 ----Other 4∆2 0 NZ, CH, 40

HK, MO
1.3 CL
2.4 KR
---Other:
2 CL
4.5 KR
5 AS
3484 4411.1499 ----Other 4∆2 0 NZ, CH, 40
HK, MO
1.3 CL
2.4 KR
-Other:
--Of a density exceeding 0.
8g/cm3:
3485 4411.9210 ---Not mechanically worked or 4∆2 0 NZ, CH, 40
1.3 CL
2.4 KR
3486 4411.9290 ---Other 6∆3 0 NZ, CH, 40
HK, MO
2 CL
4.5 KR
507
(%) Rate (%)
--Of a density exceeding
0.8g/cm3：
3487 4411.9310 ---Of radiata pine 4∆2 0 NZ, CH, 0 Favored Nation 2LD2 40
AU, HK, MO
3488 4411.9390 ---Other 4∆2 0 NZ, CH, 40
HK, MO
1.3 CL
--Of a density not exceeding
0.5g/cm3：
3489 4411.9410 ---Of a density exceeding 6∆3 0 NZ, CH, 40
0.35g/cm3 but not exceeding HK, MO
0.5g/cm3 2 CL
4.5 KR
5 AS
---Of a density not exceeding 0.
35g/cm3：
4.5 KR
3491 4411.9429 ----Other 4∆2 0 NZ, CH, 40
HK, MO
2.4 KR
44.12 Plywood, veneered panels and
similar laminated wood：
-Of bamboo：
---Plywood consisting solely of
sheets of wood, each ply not
exceeding 6 mm thickness
3492 4412.1011 ----With at least one outer ply of 6∆3 0 CL, NZ, 0 Favored Nation 30
tropical wood PE, CR, IS, AU, 2LD2
HK, MO
3.6 CH
5 AS
7.2 KR
3493 4412.1019 ----Other 4∆2 0 NZ, CH, 30
HK, MO
2.4 KR
3494 4412.1020 ---Other, with at least one outer 6∆3 0 NZ, PE, CR, CH, AU, 0 Favored Nation 30
ply of non-coniferous wood HK, MO 2LD2
4.5 PK
5 AS
6 KR
---Other：
3495 4412.1091 ----With at least one outer ply of 6∆3 0 NZ, CH, 30
tropical wood HK, MO
4.8 KR
3496 4412.1092 ----Containing at least one layer 6∆3 0 NZ, CH, 30
of particle board HK, MO
6 KR
MO
-Other plywood consisting solely
of sheets of wood (other than ：
bamboo), each ply exceeding
6mm thickness：
508
(%) Rate (%)
3498 4412.3100 --With at least one outer ply of 6∆3 0 CL, NZ, PE, CR, IS, AU, 0 Favored Nation 2LD2 30
3.6 CH
5 AS
7.2 KR
3499 4412.3300 --Other, with at least one outer 4∆2 0 NZ, CH, 30
ply of non-coniferous wood of HK, MO
the species alder (Alnus spp.), 2.4 KR
ash (Fraxinus spp.), beech (Fagus
spp.), birch (Betula spp.), 、
chestnut (Castanea spp.), elm
(Ulmus spp.), eucalyptus
(eucalyptus spp.)
--Other, with at least one outer
ply of non-coniferous wood not
specified under subheading
4412.33:
3500 4412.3410 ---With at least one outer ply of 4∆2 0 NZ, CH, 30
temperate non-coniferous wood HK, MO
(other than non-coniferous wood 2.4 KR
of subheading 4412.33)
3501 4412.3490 ---Other 4∆2 0 NZ, CH, 30
HK, MO
2.4 KR
3502 4412.3900 --Other, with both outer plies of 4∆2 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 30
coniferous wood CR, CH, IS, KR, AU, HK, LD
MO
-Other：
--Blockboard, laminboard and
battenboard：
non-coniferous wood HK, MO
2 CL
4.5 PK
5 AS
6 KR
---Other：
2 CL
4.8 KR
3505 4412.9492 ----Other, containing at least one 6∆3 0 NZ, CH, 30
layer of particle board HK, MO
2 CL
6 KR
MO
--Other：
non-coniferous wood HK, MO
2 CL
4.5 PK
5 AS
6 KR
509
(%) Rate (%)
---Other：
2 CL
4.8 KR
3509 4412.9992 ----Other, containing at least one 6∆3 0 NZ, CH, 30
layer of particle board HK, MO
2 CL
6 KR
3510 4412.9999 ----Other 4∆2 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 1LD1 30
MO
2.8 AP
44.13 Densified wood, in blocks,
plates, strips or profile
shapes:
3511 4413.0000 Densified wood, in blocks, plates, 6∆3 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 20
strips or profile shapes: CR, CH, IS, AU, HK, LD
MO
2.4 KR
44.14 Wooden frames for paintings,

photographs, mirrors or
similar objects：
Wooden frames for paintings,
photographs, mirrors or similar
objects：
3512 4414.0010 ---Of radiata pine 7∆3 0 NZ, AU, 0 Favored Nation 100
HK, MO 2LD2
2.3 CL
3513 4414.0090 ---Other 7 100
44.15 Packing cases, boxes, crates,
drums and similar packings, of
wood; cable-drums of wood;
pallets, box pallets and other
load boards, of wood; pallet：
collars of wood:
3514 4415.1000 -Cases, boxes, crates, drums and 6∆3 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
similar packing; cable-drums CH, IS, AU, HK, MO LD
3 KR
4 PK
-Pallets, box pallets and other

load boards; pallet collars：
3515 4415.2010 ---Of radiatat pine 6∆3 0 NZ, AU, 0 Favored Nation 80
HK, MO 2LD2
2 CL
5 AS
3516 4415.2090 ---Other 6∆3 5 AS, NZ 80
44.16 Casks, barrels, vats, tubs
and other coopers' products
and parts thereof, of wood,
including staves：
Casks, barrels, vats, tubs
and other coopers' products and
parts thereof, of wood,
including staves：
HK, MO 2LD2 510
4 CL
3518 4416.0090 ---Other 12 80
(%) Rate (%)
44.17 Tools, tool bodies, tool handles,
,
broom or brush bodies and
handles, of wood; boot or shoe
lasts and trees, of wood: 、
Tools, tool bodies, tool handles,
broom or brush bodies and
handles, of wood; boot or shoe
lasts and trees, of wood:
HK, MO 2LD2
4 CL
3520 4417.0090 ---Other 12 80
44.18 Builders' joinery and carpentry
of wood, including cellular
wood panels, assembled
flooring parquet panels,
shingles and shakes:
-Windows, French -windows and
their frames:
HK, MO 2LD2
3522 4418.1090 ---Other 4 0 HK, MO 0 Favored Nation 70

2LD2
3523 4418.2000 -Doors and their frames and 4∆2 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 70
thresholds CR, CH, IS, KR, AU,
HK, MO
3524 4418.4000 -Shuttering for concrete 4∆2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
constructional work CH, IS, KR, AU, HK,
MO
3525 4418.5000 -Shingles and shakes 6∆3 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, KR, AU, HK,
MO
4 PK
3526 4418.6000 -Poles and beams 4∆2 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 70
CR, CH, IS, KR, AU,
HK, MO
-Assembled flooring panels:

--Of bamboo or with at least the
top layer (wear layer) of bamboo:
3527 4418.7310 ---For mosaic floors 4∆2 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 70
CR, CH, IS, KR, AU,
HK, MO
3528 4418.7320 ---Other, multilayer of bamboo 4∆2 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 70
HK, MO
HK, MO
511
(%) Rate (%)
3530 4418.7400 --Other, for mosaic floors 4∆2 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 70
CR, CH, IS, KR, AU,
HK, MO
3531 4418.7500 --Other, multilayer 4∆2 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 70
HK, MO, GE
3532 4418.7900 --Other 4∆2 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 70
HK, MO
-Other:
3533 4418.9100 --Of bamboo 4∆2 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 70
HK, MO
3534 4418.9900 --Other 4∆2 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 70
HK, MO
44.19 Tableware and kitchenware, of
wood:
Tableware and kitchenware, of
wood:
-Of bamboo:
3535 4419.1100 --Bread boards, chopping boards 0 0 Favored Nation 100
and similar boards LD
--Chopsticks:
3536 4419.1210 ---One-time chopsticks 0 0 Favored Nation 100
LD
LD
LD
-Other:
3539 4419.9010 ---One-time chopsticks 0 0 Favored Nation 100
LD
LD
44.20 Wood marquetry and inlaid
wood; caskets and cases for
jewelry or cutlery, and similar
products, of wood; statuettes
and other ornaments, of wood;
wooden products or furniture
not falling in Chapter 94:
-Statuettes and other ornaments,
of wood:
---Wood or bamboo carvings:
3541 4420.1011 ----Wood carving 0 0 Favored Nation 100
LD
3542 4420.1012 ----Bamboo carving 0 0 Favored Nation 100
LD
3543 4420.1020 ---Wooden fans 0 0 Favored Nation 100
LD
LD
-Other:
3545 4420.9010 ---Wood marquetry and inlaid 0 0 Favored Nation 45
wood LD
LD
44.21 Other products of wood:
3547 4421.1000 -Clothes hangers 0 0 Favored Nation 90
LD
-Other:
--Of bamboo:
512
(%) Rate (%)
3548 4421.9110 — Circle slicks, circle bars, 0 0 Favored Nation LD 35
pop-side slicks, spatula and the
like
LD
--Other:
3550 4421.9910 ---Of wood, circle slicks, circle 0 0 Favored Nation LD 35
bars, popsicle sticks, spatula and
the like
513
Chapter 45
Cork and products of cork
Notes:
(a) Footwear or parts of footwear of Chapter 64;
(b) Headgear or parts of headgear of Chapter 65;
(c) Products of Chapter 95 (for example, toys, games, sports requisites).
(%) Rate (%)
45.01 Natural cork, raw or simply
prepared; waste cork; crushed,
granulated or ground cork:
3552 4501.1000 -Natural cork, raw or simply 6∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
prepared CH, IS, KR, AU, HK, 1LD1
MO
-Other:
3553 4501.9010 ---Waste cork 0 0 Favored Nation 17
LD
3554 4501.9020 ---Crushed, granulated or ground 0 0 Favored Nation 17
cork (Cork wood is broken, the LD
cork wood granule or cork wood
turns to powder)
45.02 Natural cork, debarked or
roughly squared, or in
blocks, plates, sheets or strip,
(including sharp-edged blanks
for corks or stoppers):
3555 4502.0000 Natural cork, debarked or 8∆4 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
roughly squared, or in CH, IS, KR, AU, HK, LD
rectangular (including square) MO
blocks, plates, sheets or strip, 4 PK
(including sharp-edged blanks
for corks or stoppers):
45.03 Products of natural cork:
3556 4503.1000 -Corks and stoppers 8∆4 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 50
CH, IS, KR, AU, HK,
MO
4 PK
3557 4503.9000 -Other 8∆4 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 50
IS, AU, HK, MO
3.2 CH
4.2 KR
4.5 PK
45.04 Agglomerated cork (with or

without a binding substance)
and products of agglomerated
cork:
3558 4504.1000 -Blocks, plates, sheets and strip; 8∆4 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
tiles of any shape; solid CH, IS, AU, HK, MO
cylinders, including discs 3.3 KR
4 PK
514
515
Chapter 46
Manufactures of straw, of esparto or of other plaiting materials; Basket-ware and wickerwork
1. In this Chapter the expression “ plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it
includes straw, osier or willow, bamboos, rattans rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark,
narrow leaves and raffia or other strips obtained from broad leaves) , unspun natural textile fibers, monofilament and strip and the like of plastics
and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or
monofilament and strip and the like of Chapter 54.
(a) Wall coverings of Tax 48. 14;
(b) Twine, cordage, ropes or cables, plaited or not (Tax 56. 07);
(c) Footwear or headgear or parts thereof of Chapter 64 or 65;
(d)Vehicles or bodies for vehicles of basket-ware (Chapter 87);
(e)Products of Chapter 94 (for example, furniture, lamps).
3. For the purposes of Tax 46. 01, the expression “plaiting materials, plaits and similar products of plaiting materials, bound together in parallel
strands” means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets,
whether or not the binding materials are of spun textile materials.
(%) Rate (%)
46.01 Plaits and similar products of
plaiting materials, whether or
not assembled into strips;
plaiting materials, plaits and
similar products of plaiting
materials, bound together in
parallel strands or woven, in
sheet form, whether or not
being finished articles (for
example, mats, matting,
screens):
-Mats, matting and screens of
vegetable materials:：
3560 4601.2100 --Of bamboo 7 0 AS, CL, NZ, PE, CR, CH, 0 LA, Favored 90
GE
4 PK
3561 4601.2200 --Of rattan 7 0 AS, CL, NZ, PE, CR, CH, 0 LA, Favored 100
GE
4 PK
--Other：
---Of grass or straw：
3562 4601.2911 ----Of rushes 7 0 AS, CL, NZ, PE, CR, CH, 0 LA, Favored 90
4 GE
PK
3563 4601.2919 ----Other 7 0 AS, CL, NZ, PE, CR, CH, 0 LA, Favored 90
4 GE
PK
---Of reeds：
516
(%) Rate (%)
3564 4601.2921 ----Screens of reeds 7 0 AS, CL, NZ, PE, CR, CH, 0 LA, Favored Nation 90
GE
4 PK
3565 4601.2929 ----Other 7 0 AS, CL, NZ, PE, CR, CH, 0 LA, Favored Nation 90
GE
4 PK
3566 4601.2990 ---Other 7 0 AS, CL, NZ, PE, CR, CH, 0 LA, Favored 90
4 GE
PK
-Other:
--Of bamboo:
3567 4601.9210 ---Plaits and similar products of 7 0 AS, CL, NZ, PE, CR, CH, 0 LA, Favored 100
plaiting materials, whether or not IS, KR, AU, HK, MO, Nation LD
assembled into strips 4 GE
PK
4 GE
PK
--Of rattan:
plaiting materials, whether or not IS, KR, AU, HK, MO, Nation LD
PK
3570 4601.9390 ---Other 7 0 AS, CL, NZ, CR, CH, 0 Favored Nation 90
4 GE
PK
--Of other vegetable materials:

---Of straw:
3571 4601.9411 ----Plaits 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 90
GE
4 KR
4.5 PK
517
(%) Rate (%)
357 4601.9419 ----Other 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 1LD1 90
2 CH, IS, AU, HK, MO,
GE
4 KR
4.5 PK
---Other：
357 4601.9491 ----Plaits and similar products of 7 0 AS, CL, NZ, PE, CR, CH, 0 LA, Favored 100
3 plaiting materials, whether or not IS, KR, AU, HK, MO, Nation LD
PK
4 IS, KR, AU, HK, MO, LD
4 GE
PK
--Other：
5 plaiting materials, whether or not IS, KR, AU, HK, MO, Nation
assembled into strips 4 GE LD
PK
GE
3.6 KR
4 PK
46.02 Basketwork, wickerwork and

other articles, made directly to：
shape from plaiting materials or
made up from goods of Tax 46. 01 ;
articles of loofah
-Of vegetable materials：
357 4602.1100 --Of bamboo 7 0 AS, CL, NZ, PE, CR, CH, 0 KH, Favored 100
7 IS, KR, AU, HK, MO, Nation LD
4 GE
4.2 PK
AP
357 4602.1200 --Of rattan 7 0 AS, CL, NZ, CR, CH, 0 KH, Favored 100
8 IS, KR, AU, HK, MO, Nation LD
4 GE
4.2 PK
AP
--Other：
357 4602.1910 ---Of grass or straw 7 0 AS, CL, NZ, PE, CR, CH, 0 KH, Favored 100
9 IS, KR, AU, HK, MO, Nation
4 GE LD
PK
518
(%) Rate (%)
3580 4602.1920 ---Of maize-shuck 7 0 AS, CL, 0 KH, Favored Nation 100
NZ, PE, CR, LD
CH, IS, KR,
AU, HK, MO,
GE
4 PK
3581 4602.1930 ---Of osier 7 0 AS, CL, NZ, PE, CR, CH, 0 KH, Favored Nation 100
GE
4 PK
3582 4602.1990 ---Other 7 0 AS, CL, NZ, CR, CH, 0 KH, Favored Nation 100
4 GE
PK
3583 4602.9000 -Other 7 0 AS, CL, 0 KH, Favored Nation 100

NZ, PE, CR, LD
CH, IS, KR,
AU, HK, MO,
GE
4 PK
4.6 AP
519
SECTION X
PULP OF WOOD OR OF OTHER; FIBROUS CELLULOSIC MATERIAL; ZRCOVERED (WASTE AND SCRAP) PAPER OR
PAPERBOARD; PAPER AND PAPERBOARD AND PRODUCTS THEREOF
Chapter 47
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
Notes:
For the purposes of Tax 47. 02, the expression “ chemical wood pulp, dissolving grades” means chemical wood pulp having by weight an
insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphite wood pulp alter one hour in a caustic soda
solution containing 18% sodium hydroxide (NaOH) at 20℃, and for sulphite wood pulp an ash content that does not exceed 0. 15% by weight.
(%) (%) Rate (%)
47.01 Mechanical wood pulp
3584 4701.0000 Mechanical wood pulp 0 0 Favored Nation LD 8
47.02 Chemical wood pulp, dissolving
grades
3585 4702.0000 Chemical wood pulp, dissolving 0 0 Favored Nation LD 8
grade
47.03 Chemical wood pulp, soda or
sulphate, other than dissolving
grades:
-Unbleached:
-Semi-bleached or bleached:
47.04 Chemical wood pulp, sulphite,
other than dissolving grades
-Unbleached:
-Semi-bleached or bleached:
47.05 Wood pulp obtained by a
combination of mechanical and
chemical pulping processes
3594 4705.0000 Wood pulp obtained by a 0 0 Favored Nation LD 8
combination of mechanical and
chemical pulping processes
47.06 Pulps of fibers derived from
recovered (waste and scrap)
paper or paperboard or of
other fibrous cellulosic
material:
3595 4706.1000 -Cotton linters pulp 0 0 Favored Nation LD 8
3596 4706.2000 -Pulps of fibers derived from 0 0 Favored Nation LD 8
recovered (waste and scrap) paper
or paperboard
3597 4706.3000 -Other, of bamboo 0 0 Favored Nation LD 8
-Other:
3598 4706.9100 --Mechanical 0 0 Favored Nation LD 8
3599 4706.9200 --Chemical 0 0 Favored Nation LD 8
3600 4706.9300 --Pulp obtained by a combination 0 0 Favored Nation LD 8
of mechanical and chemical
pulping processes
47.07 Recovered (waste and scrap)
paper or paper-board:
3601 4707.1000 -Unbleached kraft paper or 0 0 Favored Nation LD 8
paperboard or of corrugated
paper or paperboard
520
3602 4707.2000 -Other paper or paperboard made 0 0 Favored Nation LD 8
mainly of bleached chemical
pulp, not colored in the mass
(%) Rate (%)
3603 4707.3000 -Paper or paperboard made 0 0 Favored Nation LD 8
mainly of mechanical pulp (for
example, newspapers, journals
and similar printed matter)
3604 4707.9000 -Other, including unsorted waste 0 0 Favored Nation 8
and scrap LD
521
Chapter 48
Paper and paperboard; products of paper pulp, of paper or of paperboard
Notes:
1. For the purposes of this Chapter, except where the context otherwise requires, a reference to “paper” includes references to paperboard
(irrespective of thickness or weight per m2).
(a) Products of Chapter 30;
(b) Stamping foils of Tax 32. 12;
(c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);
(d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (Tax 34. 01), or with polishes, creams or similar
products (Tax 34. 05);
(e) Sensitized paper or paperboard of Tax 37. 01 to 37. 04;
(f) Paper impregnated with diagnostic or laboratory reagents (Tax 38. 22);
(g) Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter
constituting more than half the total thickness, or products of such materials, other than w, all coverings of Tax 48. 14 (Chapter 39);
(h) Products of Tax 42. 02 (for example, travel goods);
(i) Products of Chapter 46 (manufactures of plaiting material);
(j) Paper yarn or textile products of paper yarn (Section XI);
(k) Products of Chapter 64 or Chapter 65;
(l) Abrasive paper or paperboard (Tax 68. 05) or paper backed or paperboard-backed mica (Tax 68. 14) (paper and paperboard coated with
mica powder are, however, to be classified in this Chapter);
(m) Metal foil backed with paper or paperboard (generally to be classified in Section XIV or XV);
(n) Products of Tax 92. 09;
(o) Products of Chapter 95 (for example, toys, games, sports requisites)
(p) Chapter 96 for example buttons, sanitary (sanitary napkin) and hemostatic plug, napkins and napkin liners for babies
3. Subject to the provisions of Note 7, Tax 48. 01 to 48. 05 include paper and paperboard which have been subjected to calendaring,
super-calendaring, glazing or similar finishing, false watermarking or surface sizing, and also paper, paperboard, cellulose wading and webs of
cellulose fibers, colored or marbled throughout the mass by any method. Except where Tax 48. 03 otherwise requires, these Tax do not apply to
paper, paperboard, cellulose wadding or webs of cellulose fibers which have been otherwise processed.
4. In this Chapter the expression “ newsprint” means uncoated paper of a kind used for the printing of newspapers, of which not less than 50% by
weight of the total fiber content consists of wood fibers obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized,
having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometers (microns), weighing not less than 40 g/m2 and not
more than 65 g/m2, apply only to paper:
(a) in strips or rolls of a width exceeding 28cm;
(b) in rectangular (including square) sheets with one side exceeding 28cm and the other side exceeding 15cm in the unfolded state.
5. For the purposes of Tax 48. 02, the expressions “ paper and paperboard , of a kind used for writing, printing or other graphic purposes” and
“non-perforated punch-cards and punch tape paper” mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a
mechanical or chemi-mechanical process and satisfying any of the following criteria:
For paper or paperboard weighing not more than 150g/m2:
(a) containing 10% or more of fibers obtained by a mechanical or chemi-mechanical process, and
(i) weighing not more than 80 g/m2,
(ii) colored throughout the mass; or
(b) containing more than 8% ash, and
(i) weighing not more than 80 g/m2,
(ii) colored throughout the mass; or
(c) containing more than 3% ash and having a brightness of 60% or more;
(d) containing more than 3% but not more than 8% ash, having a brightness less than 60%', and a burst index equal to or less than 2.5
kPa/m2/g;
(e) containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2. 5 kPa/m2/g.
For paper or paperboard weighing more than 150 g/m2:
(a) colored throughout the mass; or
(b) having a brightness of 60% or more, and
(i) a caliper of 225 micrometers (microns) or less, or
(ii) a caliper more than 225 micrometers (microns) but not more than 508 micrometers (microns) and an ash content more than 3%; or
(c) having a brightness of less than 60%, a caliper of 254 micrometers (microns) or less and an ash content of more than 8%.
Tax 48. 02 does not, however, cover filter paper and paperboard (including tea-bag paper) or felt paper or paperboard.
6. In this Chapter “kraft paper and paperboard” means paper and paper-hoard of which not less than 80% by weight of the total fiber content con-
sists of fibers obtained by the chemical sulphate or soda processes.
7. Except where the terms of the Tax otherwise require, paper, paper-hoard, cellulose wadding and webs of cellulose fibers answering to a
description in two or more of the Tax 48. 01 to 48. 11 are to be classified under that one of such Tax which occurs last in numerical order in the
Nomenclature.
8. Tax 48.03 to 48.09 apply to paper, paperboard, cellulose wadding and webs of cellulose fibers:
(a) in strips or rolls of a width exceeding 36 cm;
(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.
522
9. For the purpose of Tax 48.14, the expression “wallpaper and similar wall coverings” applies only to:
(a) Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:
(i) Grained, embossed, surface-colored, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not
coated or covered with transparent protective plastics;
(ii) With an uneven surface resulting from the incorporation of products of wood, straw, etc.;
(iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, colored, design-printed or otherwise
decorated;
(iv) Covered on the lace side with plaiting material, whether or not bound together in parallel strands or woven;
(b)Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for w, all or ceiling decoration;
(c)Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a
wall.
Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in Tax 48. 23.
10. Tax 48. 20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
11. Tax 48. 23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
12. Except for the goods of Tax 48. 14 or 48.21, paper, paperboard, cellulose wadding and products thereof, printed with motifs, characters or
pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.
Tax Notes:
1. For the purposes of Tax 4804. 11 and 4804. 19. “Kraft-liner” means machine-finished or machine-glazed paper and paperboard, of which not
less than 80% by weight of the total fiber content consists of wood fibers obtained by the chemical sulphate or soda processes, in rolls, weighing
more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or
extrapolated equivalent for any other weight.
Weight Minimum Mullen
g/m2 bursting strength
kPa
115 393
125 417
200 637
300 824
400 961
2. For the purposes of Tax 4804. 21 and 4804. 29, “ sack kraft paper” means machine-finished paper, of which not less than
80% by weight of the total fiber content consists of fibers obtained by the chemical sulphate or soda processes, in rolls, weighing
not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:
(a) Having a Mullen burst index of not less than 3. 7 kPa m2/g and a stretch factor of more than 4. 5% in the cross direction and of
more than 2% in the machine direction.
(b) Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other
weight:
Minimum tensile
Minimum tear mN kN/m
Weight Cross
Machine Machine
g/m2 Machine direction direction
direction
direction plus cross plus cross
direction direction
60 700 1510 1.9 6
70 830 1790 2.3 7.2
80 965 2070 2.8 8.3
100 1230 2635 3.7 10.6
115 1425 3060 4.4 12.3
3. For the purposes of Tax 4805. 11, “semi-chemical fluting paper” means paper, in rolls, of which not less than 65% by weight of the total
fiber content consists of unbleached hardwood fibers obtained by a combination of mechanical and chemical pulping processes, and having a
CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1. 8 N/g/m2 at 50% relative humidity, at 23℃.
4. Tax 4805. 12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical process, weighing
130 g/m2 or more, and having a CMT 30(Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1. 4
newtons/g/m2 at 50% relative humidity, at 23℃.
5. Tax 4805. 24 and 4805. 25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or
paperboard. Test liner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These
products have a Mullen burst index of not less than 2 kPa m2/g.
6. For the purposes of Tax 4805. 30, “ sulphite wrapping paper” means machine-glazed paper, of which more than 40% by weight of the
523
total fiber content consists of wood fibers obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a
Mullen burst index of not less than 1. 47 kPa m2/g.
7. For the purposes of Tax 4810. 22, “ lightweight coated paper” means paper, coated on both sides, of a total weight not exceeding 72 g/ m2,
with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50% by weight of the total fiber content consists of wood
fibers obtained by a mechanical process.
Rate (%) Rate (%)
48.01 Newsprint, in rolls or sheets:
3605 4801.0010 ---In rolls 5 30
3606 4801.0090 ---Other 5 30
48.02 Uncoated paper and paperboard,
of a kind used for writing,
printing or other graphic
purposes, and non-perforated
punch-cards and punch tape
paper, in rolls or rectangular
(including square) sheets, of any
size, other than paper of Tax 48.
01 or 48. 03; hand-made paper
and paperboard:
-Hand-made paper and paperboard:
3607 4802.1010 ---Rice paper 6∆4 5 AS, NZ 70
3608 4802.1090 ---Other 6∆5 5 AS, NZ 70
-Paper and paperboard of a kind
used as a base for photo-sensitive,
heat-sensitive or electro-sensitive
paper or paperboard:
3609 4802.2010 ---Photo paper base 6∆5 0 HK, MO 0 Favored Nation 2LD2 40
3610 4802.2090 ---Other 6∆5 0 HK, MO 0 Favored Nation 2LD2 40
5 AS, NZ
3611 4802.4000 -Wallpaper base 6 0 HK, MO 0 Favored Nation 2LD2 40
-Other paper and paperboard, not
containing fibers obtained by a
mechanical or chemi-mechanical
process or of which not more than
10% by weight of the total fiber
content consists of such fibers:
3612 4802.5400 --Weighing less than 40 g/m2 6 0 HK, MO 0 Favored Nation 2LD2 30
3613 4802.5500 --Weighing 40 g/m2 or more but not 5 0 HK, MO 0 Favored Nation 2LD2 30
more than 150 g/m2, in rolls
3614 4802.5600 --Weighing 40 g/m2 or more but not 5 0 HK, MO 0 Favored Nation 2LD2 30
more than 150 g/m2, in sheets with
one side not exceeding 435 mm and
the other side not exceeding 297 mm
in the unfolded state
3615 4802.5700 --Other, weighing 40 g/m2 or more 5 0 HK, MO 0 Favored Nation 2LD2 30
but not more than 150 g/m2
3616 4802.5800 --Weighing more than 150 g/m2 5 0 HK, MO 0 Favored Nation 2LD2 30
-Other paper and paperboard,
containing fibers obtained by a
mechanical or chemi-mechanical
process, of which more than 10% by
weight of the total fiber content
consists of such fibers:
3617 4802.6100 --In rolls 5 0 HK, MO 0 Favored Nation 2LD2 30
3618 4802.6200 --In sheets with one side not 5 0 HK, MO 0 Favored Nation 2LD2 30
exceeding 435 mm and the other
side not exceeding 297 mm in the
unfolded state
3619 4802.6900 --Other 5 0 HK, MO 0 Favored Nation 2LD2 30
524
48.03 Toilet or facial tissue stock, towel
or napkin stock and similar paper
of a kind used for household or
sanitary purposes, cellulose
wadding and webs of cellulose
fibers, whether or not creped,
crinkled, embossed, perforated,
surface-colored,
surface-decorated or printed, in
rolls or sheets:
525
(%) Rate (%)
3620 4803.0000 Toilet or facial tissue stock, towel 5 40
or napkin stock and similar paper
of a kind used for household or
sanitary purposes, cellulose
wadding and webs of cellulose
fibers, whether or not creped,
crinkled, embossed, perforated,
surface-colored,
rolls or sheets
48.04 Uncoated kraft paper and
paperboard, in rolls or sheets,
other than that of Tax 48.02 or
48.03:
-Kraft-liner:
3621 4804.1100 --Unbleached 5 30
3622 4804.1900 --Other 5 30
-Sack kraft paper:
3623 4804.2100 --Unbleached 5 30
3624 4804.2900 --Other 5 30
-Other kraft paper and
paperboard weighing 150 g/ m2
or less:
3625 4804.3100 --Unbleached 2 30
3626 4804.3900 --Other 2 30
paperboard weighing more than
150 g/m2 but less than 225g/m2:
3627 4804.4100 --Unbleached 2 30
3628 4804.4200 --Bleached uniformly throughout 5 30
the mass and of which more than
content consists of wood fibers
obtained by a chemical process
3629 4804.4900 --Other 2 30
paperboard weighing 225 g/m2 or
more:
3630 4804.5100 --Unbleached 2 30
3631 4804.5200 --Bleached uniformly throughout 5 30
the mass and of
which more than 95% by weight
of the total fiber content consists
of wood fibers obtained by a
chemical process
3632 4804.5900 --Other 2 30
48.05 Other uncoated paper and
paperboard, in rolls or sheets,
not further worked or
processed than as specified in
-Fluting paper:
3633 4805.1100 --Semi-chemical fluting paper 6 0 HK, MO 0 Favored Nation 30
2LD2
3634 4805.1200 --Straw fluting paper 6 0 HK, MO 0 Favored Nation 30
2LD2
3635 4805.1900 --Other 6∆5 0 HK, MO 0 Favored Nation 30
5 AS 2LD2
-Test liner (recycled liner board)

3636 4805.2400 --Weighing 150 g/m2 or less 6 0 HK, MO 0 Favored Nation 30
2LD2
3637 4805.2500 --Weighing more than 150 g/m~ 6 0 HK, MO 0 Favored Nation 30
2LD2
526
3638 4805.3000 -Sulphite wrapping paper 6 30
3639 4805.4000 -Filter paper and paperboard 6 30
3640 4805.5000 -Felt paper and paperboard 6 30
-Other:
--Weighing 150 g/m2 or less:
3641 4805.9110 ---Paper for electrolytic capacitor 6∆5 0 HK, MO 0 Favored Nation 30
5 AS, NZ 2LD2
3642 4805.9190 ---Other 6∆5 0 HK, MO 0 Favored Nation 30

5 AS, NZ 2LD2
3643 4805.9200 --Weighing more than 150 g/m2 6 30

but less than 225 g/m2
3644 4805.9300 --Weighing 225 g/m2 or more 6 0 HK, MO 0 Favored Nation 30
2LD2
527
(%) Rate (%)
48.06 Vegetable parchment,
greaseproof papers, tracing
papers and glassine and other
glazed transparent or
translucent papers, in rolls or
sheets:
3645 4806.1000 -Vegetable parchment 6∆5 5 AS, NZ 40
3646 4806.2000 -Greaseproof papers 6∆5 5 AS, NZ 40
3647 4806.3000 -Tracing papers 6∆5 5 AS, NZ 30
3648 4806.4000 -Glassine and other glazed 6∆5 5 AS, NZ 40
transparent or translucent papers
48.07 Composite paper and
paperboard (made by sticking
flat layers of paper or
paperboard together with an
adhesive), not surface-coated
or impregnated, whether or not
internally reinforced, in rolls or
sheets:
3649 4807.0000 Composite paper and paperboard 6∆5 40
(made by sticking flat layers of ,
paper or paperboard together
with an adhesive), not
surface-coated or impregnated,
whether or not internally
reinforced, in rolls or sheets
48.08 Paper and paperboard,
corrugated (with or without
glued flat surface sheets),
creped, crinkled , embossed or
perforated, in rolls or sheets,
other than paper of the kind
described in Tax 48. 03:
3650 4808.1000 -Corrugated paper and 6∆5 3.9 NZ, CH 30
paperboard, whether or not
perforated
3651 4808.4000 -Krall paper, creped or crinkled, 6 40
whether or not embossed or
perforated
3652 4808.9000 -Other 6 40
48.09 Carbon paper, self-copy paper
and other copying or transfer
papers (including coated or
impregnated paper for
duplicator stencils or offset
plates), whether or not printed,
in rolls or sheets:
3653 4809.2000 -Self-copy paper 6 40
3654 4809.9000 -Other 6 40
48.10 Paper and paperboard, coated
on one or both sides with kaolin
(China clay) or other inorganic
substances, with or without a
binder, and with no other
coating, whether or not
surface-colored,
rolls or rectangular (including
square) sheets, of any size:
528
used for waiting, printing or other
graphic purposes, not containing
fibers obtained by a mechanical
or chemi-mechanical process or
of which not more than 10% by
weight of the total fiber content
consists of such fibers:
3655 4810.1300 --In rolls 5 0 HK, MO 0 Favored Nation 40
2LD2
3656 4810.1400 --In sheets with one side not , 5 0 HK, MO 0 Favored Nation 40
exceeding 435 mm and the other 2LD2
side not exceeding 297 mm in the
unfolded state
3657 4810.1900 --Other 5 0 HK, MO 0 Favored Nation 40
2LD2
used for writing, printing or other
graphic purposes, of which more
than 10% by weight of the total
fiber content consists of fibers
obtained by a mechanical or
chemi-mechanical process:
3658 4810.2200 --Light-weight coated paper 5 40
3659 4810.2900 --Other 5 0 HK, MO 0 Favored Nation 40
2LD2
-Krall paper and paperboard,
other than that of a kind used for
writing, printing or other graphic
purposes:
529
(%) Rate (%)
3660 4810.3100 --Bleached uniformly throughout 5 0 HK, MO 0 Favored Nation 2LD2 40
obtained by a chemical process,
and weighing 150 g/m2 or less
3661 4810.3200 --Bleached uniformly throughout 5 0 HK, MO 0 Favored Nation 2LD2 40
obtained by a chemical process,
and weighing more than 150g/ m2
3662 4810.3900 --Other 5 0 HK, MO 0 Favored Nation 2LD2 40
-Other paper and paperboard:
3663 4810.9200 --Multiply 5 0 HK, MO 0 Favored Nation 40
2LD2
5 AS, NZ 2LD2
48.11 Paper, paperboard,

cellulose wadding and webs of
cellulose fibers, coated,
impregnated, covered,
surface-colored,
surface-decorated or printed,
in rolls or rectangular
(including square) sheets, of
any size, other than goods of
the kind described in Tax 48.03,
48.09 or 48.10：
3665 4811.1000 -Tarred, bituminized or asphalted 6∆5 0 HK, MO 0 Favored Nation 40
paper and paper-board 5 AS, NZ 2LD2
-Gummed or adhesive paper and

paperboard:
3666 4811.4100 --Self-adhesive 6∆5 0 HK, MO 0 Favored Nation 40
5 AS, NZ 2LD2

5 AS, NZ 2LD2
-Paper and paperboard coated,

impregnated or covered with
plastics (excluding adhesives):
--Bleached, weighing more than
150g/m2:
3668 4811.5110 ---Paper coated on both sides 6∆1 0 HK, MO 0 Favored Nation 40
with plastics for color 5 AS, NZ 2LD2
photography
---Other：
3669 4811.5191 ----Paper-plastic compound 6∆5 0 HK, MO 0 Favored Nation 40
material 5 AS, NZ 2LD2
3670 4811.5199 ----Other 6 0 HK, MO 0 Favored Nation 40

2LD2
--Other：
3671 4811.5910 ---Insulating paper and 6∆5 0 HK, MO 0 Favored Nation 30
paperboard 5 AS, NZ 2LD2
---Other：
3672 4811.5991 ----Aluminum plated 6∆5 0 HK, MO 0 Favored Nation 40
5 AS, NZ 2LD2
3673 4811.5999 ----Other 6∆5 0 HK, MO 0 Favored Nation 40

5 AS, NZ 2LD2
-Paper and paperboard, coated,

impregnated or covered with
wax, paraffin wax, stearin, oil or
glycerol:
3674 4811.6010 ---Insulating paper and 6∆5 0 HK, MO 0 Favored Nation 30
paperboard 5 AS, NZ 2LD2

5 AS, NZ 2LD2
3676 4811.9000 -Other paper, paperboard, 6∆5 0 HK, MO 0 Favored Nation 40

cellulose wadding and webs of 5 AS, NZ 2LD2
cellulose fibers 530
48.12 Filter blocks, slabs and plates,
of paper pulp
3677 4812.0000 Filter blocks, slabs and plates, of 6 40
paper pulp
(%) Rate (%)
48.13 Cigarette paper, whether or not ,
cut to size or in the form of
booklets or tubes:
3678 4813.1000 -In the form of booklets or tubes 7.5 100
3679 4813.2000 -In rolls of a width not exceeding 7.5 100
5 cm
3680 4813.9000 -Other 7.5 100
48.14 Wallpaper and similar wall
coverings; window
transparencies of paper:
3681 4814.2000 -Wallpaper and similar wall 6∆5 5 AS, NZ 50
coverings, consisting of
paper coated or covered, on the
face side, with a grained,
embossed, colored,
design-printed or otherwise
decorated layer of plastics
3682 4814.9000 -Other 6∆5 5 AS, NZ 50
48.16 Carbon paper, self-copy paper
and other copying or transfer
papers (other than those of Tax
48. 09), duplicator stencils and
offset plates, of paper, whether
or not put up in boxes:
3683 4816.2000 -Self-copy paper 6 70
-Other:
3684 4816.9010 ---Heat transfer paper 6 40
3685 4816.9090 ---Other 6 70
48.17 Envelopes, letter cards, plain
postcards and correspondence
cards, of paper or paperboard;
boxes, pouches, wallets and
writing compendiums, of paper
or paperboard, containing an
assortment of paper stationery:
3686 4817.1000 -Envelopes 5 5 AS 80
3687 4817.2000 -Letter cards, plain postcards and 5 5 AS 80
correspondence cards
3688 4817.3000 -Boxes, pouches, wallets and 5 5 AS 80
writing compendiums, of paper
or paperboard, containing an
assortment of paper stationery
48.18 Toilet paper and similar paper,
cellulose wadding or webs of
cellulose fibers, of a kind used
for household or sanitary
purposes, in rolls of a width not
exceeding 36 cm, or cut to size
or shape; handkerchiefs,
cleansing tissues, towels,
,
tablecloths, serviettes, bed
sheets and similar household,
sanitary or hospital products,
products of apparel and
clothing accessories, of paper
pulp, paper, cellulose wadding
or webs of cellulose fibers:
3689 4818.1000 -Toilet paper 5 80
3690 4818.2000 -Handkerchiefs, cleansing or 5 90
facial tissues and towels
3691 4818.3000 -Tablecloths and serviettes 5 5 AS 90
531
3692 4818.5000 -Products of apparel and clothing 5∆4 0 AS, CL, NZ, PE, CR, 0 Favored Nation 90
accessories CH, IS, KR, AU, HK, LD
4 MO
PK
3693 4818.9000 -Other 5 90

48.19 Cartons, boxes, cases, bags and
other packing containers, of
paper, paperboard, cellulose
wadding or webs of cellulose
fibers; box files, letter trays and
similar products, of paper or
paperboard of a kind used in
offices, shops or the like:
3694 4819.1000 -Cartons, boxes and cases, of 5 0 HK, MO 0 Favored Nation 80
corrugated paper or paperboard 2LD2
3695 4819.2000 -Folding cartons, boxes and 5 0 HK, MO 0 Favored Nation 80
cases, of noncorrugated paper or 2LD2
paperboard
532
Rate (%) Rate (%)
3696 4819.3000 -Sacks and bags, having a base of a 6∆5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 80
width of 40 cm or more CH, IS, KR, AU, HK, MO
4 PK
3697 4819.4000 -Other sacks and bags, including 5 5 AS 80

cones
3698 4819.5000 -Other packing containers, including 5 5 AS 80
record sleeves
3699 4819.6000 -Box files, letter trays, storage boxes 5 5 AS 80
and similar products, of a kind used
in offices, shops or the like
48.20 Registers, account books, note
books, order books, receipt books, ,
letter pads, memorandum pads,
diaries and similar products,
exercise books, blotting-pads,
binders (loose-leaf or other) ,
folders, file covers, manifold
business forms, interleaved
carbon sets and other products of :
stationery, of paper or
paperboard; albums for samples
or for collections and book covers,
of paper or paperboard
3700 4820.1000 -Registers, account books, note 5 5 AS 80
books, order books, receipt books,
letter pads, memorandum pads,
diaries and similar products
3701 4820.2000 -Exercise books 5 5 AS 80
3702 4820.3000 -Binders (other than book covers), 5 5 AS 80
folders and file covers
3703 4820.4000 -Manifold business forms and 5∆4 0 AS, CL, NZ, PE, CR, 0 Favored Nation 80
interleaved carbon sets CH, IS, AU, HK, MO LD
3 KR
4.5 PK
3704 4820.5000 -Albums for samples or for 5 5 AS 80
collections
3705 4820.9000 -Other 5 5 AS 80
48.21 Paper or paperboard labels of all
kinds, whether or not printed
Paper or paperboard labels of all
kinds, whether or not printed:
3706 4821.1000 -Printed 6∆5 0 HK, MO 0 Favored Nation 50
5 AS, NZ 2LD2
3707 4821.9000 -Other 6∆5 5 AS, NZ 50

48.22 Bobbins, spools, cops and similar
supports of paper pulp, paper or
paperboard (whether or not
perforated or hardened):
3708 4822.1000 -Of a kind used for winding textile 6∆5 5 AS, NZ 35
yarn
3709 4822.9000 -Other 6∆5 5 AS, NZ 70
48.23 Other paper, paperboard,
cellulose wadding and webs of
cellulose fibers, cut to size or
shape; other products of paper
pulp, paper, paperboard, cellulose
wadding or webs of cellulose
fibers:
3710 4823.2000 -Filter paper and paperboard 6 30
3711 4823.4000 -Rolls, sheets and dials, printed for 6∆5 5 AS 30
self-recording apparatus
533
-Trays, dishes, plates, cups and the
like, of paper or paperboard:
(%) Rate (%)
3712 4823.6100 --Of bamboo 5∆4 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 90
CH, IS, KR, AU, HK,
MO
4 PK
--Other:
3713 4823.6910 ---Non woody plant pulp 5∆4 0 AS, CL, NZ, PE, CR, 0 Favored Nation 90
3 KR
4 PK
3714 4823.6990 ---Other 5∆4 0 AS, CL, NZ, PE, CR, 0 Favored Nation 90
、
3 KR
4 PK
3715 4823.7000 -Molded or pressed products of 6∆5 5 AS, NZ 90

paper pulp
-Other:
3716 4823.9010 ---Floor coverings on a base of 6∆4 0 NZ, CH, 90
paper or of paper-board whether HK, MO
or not cut to size 4.5 KR
5 AS
3717 4823.9020 ---Joss paper and the like 6∆4 0 AS, CL, NZ, PE, CR, 0 Favored Nation 180
4 MO
PK
3718 4823.9030 ---Paper fans 5∆4 0 AS, CL, NZ, PE, CR, 0 Favored Nation 90
MO
4 PK
3719 4823.9090 ---Other 6 0 HK, MO 0 Favored Nation 90

2LD2
534
Chapter 49
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts
and plans
Notes:
(a) Photographic negatives or positives on transparent bases (Chapter 37);
(b) Maps, plans or globes, in relief, whether or not printed (Tax 90. 23);
(c) Playing cards or other goods of Chapter 95;
(d) Original engravings, prints or lithographs (Tax 97. 02), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or
the like of Tax 97. 04, antiques of an age exceeding one hundred years or other products of Chapter 97.
2. For the purposes of Chapter 49, the term “printed” also means reproduced by means of a duplicating machine, produced under the control of
an automatic data processing machine, embossed, photographed, photo-copied, thermo-copied or typewritten.
3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising
more than one number under a single cover are to be classified in Tax 49. 01, whether or not containing advertising material.
4. Tax 49. 01 also covers:
(a) A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a
form suitable for binding into one or more volumes;
(b) A pictorial supplement accompanying, and subsidiary to, a bound volume;
(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 Tax 49. 11.
5. Subject to Note 3 to this Chapter, Tax 49. 01 does not cover publications which are essentially devoted to advertising (for example, brochures,
pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in Tax
49. 11.
6. For the purposes of Tax 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
(%) Rate (%)
49.01 Printed books, brochures,
leaflets and similar printed
matter, whether or not in single
sheets:
3720 4901.1000 -In single sheets, whether or not 0 0 Favored Nation LD 0
folded
-Other:
3721 4901.9100 --Dictionaries and 0 0 Favored Nation LD 0
encyclopaedias, and serial
instalments thereof
49.02 Newspapers, journals and
periodicals, whether or not
illustrated or containing
advertising material:
3723 4902.1000 -Appearing at least four times a 0 0 Favored Nation LD 0
week
49.03 Children's picture, drawing or
coloring books:
3725 4903.0000 Children's picture, drawing or 0 0 Favored Nation LD 0
coloring books:
49.04 Music, printed or in
manuscript, whether or not
bound or illustrated:
3726 4904.0000 Music, printed or in manuscript, 0 0 Favored Nation LD 0
whether or not bound or
illustrated:
49.05 Maps and hydrographic or
similar charts of all kinds,
including atlases, wall maps,
topographical plans and
globes, printed:
3727 4905.1000 -Globes 0 0 Favored Nation LD 0
-Other:
3728 4905.9100 --In book form 0 0 Favored Nation LD 0
535
(%) Rate (%)
49.06 Plans and drawings for,
architectural, engineering,
industrial, commercial,
topographical or similar
purposes, being originals
drawn by hand; hand-written
text; photographic
reproductions on sensitized
paper and carbon copies of the
foregoing:
3730 4906.0000 Plans and drawings for 0 0 Favored Nation LD 0
architectural, engineering,
industrial, commercial,
topographical or similar
purposes, being originals drawn
by hand; hand-written text;
photographic reproductions on
sensitized paper and carbon
copies of the foregoing:
49.07 Unused postage, revenue or
similar stamps of current or
new issue in the country in
which they have, or will have, a
recognized face value;
stamp-impressed paper;
banknotes; cheque forms;
stock, share or bond certificates
and similar documents of title:
3731 4907.0010 ---Postage 6∆5 0 NZ, CH, 0 Favored Nation 50
HK, MO 1LD1
4.5 KR
5 AS
3732 4907.0020 ---Banknotes 0 0 Favored Nation LD 50
3733 4907.0030 ---Documents of title 0 0 Favored Nation 50
LD
3734 4907.0090 ---Other 6 0 NZ, CH, 0 Favored Nation 50
HK, MO 1LD1
4.5 KR
5 AS
ex49070090 Presswork, certificate of right of ∆0
special permission (including
software upgrade license,
software user license, Unless the
game software upgrade license,
game software license)
ex49070090 Presswork, the other given 2.5#1.3
access, install, copy or use the
software (including games), data,,
Internet content (including games
or applications within contents)
services or telecommunications
services (including mobile
services) rights (royalty receipts
except)
49.08 Transfers (decalcomanias):
3735 4908.1000 -Glaze transfers(decalcomanias), 6∆5 0 NZ, CH, 0 Favored Nation 50

vitrifiable HK, MO 1LD1
4.5 KR
5 AS
536
3736 4908.9000 -Other 6∆4 0 NZ, CH, 0 Favored Nation 50
HK, MO 1LD1
4.5 KR
5 AS
49.09 Printed or illustrated
postcards; printed cards
bearing personal greetings,
messages or announcements,
whether or not illustrated, with
or without envelopes or
trimmings:
3737 4909.0010 ---Printed or illustrated postcards 6∆5 0 NZ, CH, 0 Favored Nation 50
HK, MO 1LD1
4.5 KR
5 AS
1 The cancellation of the tariff on printed matter only affects the rights and obligations of the participants in the trade of goods, that is, it
does not affect market access other than tariff. The ITA extension agreement does not prevent ITA members from regulating the
contents of such goods, including Internet content. The ITA extension agreement does not affect a member's rights and obligations
concerning access to the service trade market, nor does it hinder its supervision of the service market.
537
(%) Rate (%)
3738 4909.0090 ---Other 6∆5 0 NZ, CH, 0 Favored Nation 50
HK, MO 1LD1
4.5 KR
5 AS
49.10 Calendars of any kind, printed,
including calendar blocks:
3739 4910.0000 Calendars of any kind, printed, 6∆5 0 HK, MO 0 Favored Nation LD 50
including calendar blocks 2.3 NZ, CH
4.5 KR
5 AS
49.11 Other printed matter, including
printed pictures and
photographs:
-Trade advertising material,
commercial catalogues:
3740 4911.1010 ---No commercial value 0 0 Favored Nation 0
LD
2.3 NZ, CH 1LD1
4.5 KR
5 AS
-Other:
3742 4911.9100 --Pictures, designs and 6∆5 0 NZ, CH, HK, MO 0 Favored Nation 50
photographs 4.5 KR 1LD1
5 AS
--Other:
3743 4911.9910 ---Of paper 6 0 NZ, IS, 0 Favored Nation 50
HK, MO 1LD1
3.9 CH
4.5 KR
5 AS
ex49119910 Presswork, the given access, 、 2.5#1.3
install, copy or use the software
(including games), data, Internet
content (including games or
applications within contents)
services) rights
ex49119910 Other paper printing ∆4
3744 4911.9990 ---Other 6 0 NZ, IS, 0 Favored Nation 50

HK, MO 1LD1
3.9 CH
4.5 KR
5 AS
538
539
(%) Rate (%)
ex49119990 Presswork, the given access, 2.5#1.3
install, copy or use the software
(including games), data, Internet
,
content (including games or
applications within contents)
services) rights
ex49119990 Other printing ∆5
540
SECTION XI
TEXTILES AND TEXTILE PRODUCTS
Notes:
1. This Section does not cover:
(a) Animal brush making bristles or hair (Tax 05. 02); horsehair or horsehair waste (Tax 05. 11);
(b) Human hair or products of human hair (Tax 05. 01, 67. 03 or 67. 04), except straining cloth of a kind commonly used in oil presses or the like
(Tax 59. 11);
(c) Cotton linters or other vegetable materials of Chapter 14;
(d) Asbestos of Tax 25. 24 or products of asbestos or other products of Tax 68. 12 or 68. 13;
(e) Products of Tax 30. 05 or 30. 06; yarn used to clean between the teeth, in individual, retail packages dental floss, of Tax 33. 06;
(f) Sensitized textiles of Tax 37. 01 to 37. 04;
(g) Monofilament of which any cross-sectional dimension exceeds 1mm or strip or the like (for example, artificial straw) of an apparent width
exceeding 5mm, of plastics (Chapter 39), or plaits or fabrics or other basket-ware or wickerwork of such monofilament or strip (Chapter 46);
(h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or products thereof, of
Chapter 39;
(i) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or products thereof, of Chapter
40;
(j) Hides or skins with their hair or wool on (Chapter 41 or 43) or products of furskin, artificial fur or products thereof, of Tax 43. 03 or 43. 04;
(k) Products of textile materials of Tax 42. 01 or 42. 02;
(l) Products or products of Chapter 48 (for example, cellulose wadding);
(m) Footwear or parts of footwear, gaiters or leggings or similar products of Chapter 64;
(n) Hair-nets or other headgear or parts thereof of Chapter 65;
(o) Goods of Chapter 67;
(p) Abrasive-coated textile material (Tax 68. 05) and also carbon fibers or products of carbon fibers of Tax 68. 15;
(q) Glass fibers or products of glass fibers, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);
(r) Products of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);
(s) Products of Chapter 95 (for example, toys, games, sports requisites and nets);
(t) Products of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter ribbons, Sanitary towels (pads) and napkin
liners for babies);
(u) Products of Chapter 97.
2.(a) Goods classifiable in Chapters 50 to 55 or of Tax 58. 09 or 59. 02 and of a mixture of two or more textile materials are to be classified as if
consisting wholly of that one textile material which predominates by weight over any other single textile material.
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is
covered by the Tax which occurs last in numerical order among those which equally merit consideration.
(b) For the purposes of the above rule:
(i) Gimped horsehair yarn (Tax 51. 10) and metallized yarn (Tax 56. 05) are to be treated as a single textile material the weight of which is to be
taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;
(ii) The choice of appropriate Tax shall be affected by determining first the Chapter and then the applicable Tax within that Chapter, disregarding
any materials not classified in that Chapter;
(iii) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;
(iv) Where a Chapter or a Tax refers to goods of different textile materials, such materials are to be treated as a single textile material.
(c)The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Notes 3, 4, 5 or 6 below.
3. (a) For the purpose of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the
following descriptions are to be treated as “ twine, cordage, ropes and cables":
(i) Of silk or waste silk, measuring more than 20, 000 decitex;
(ii) Of man-made fibers (including yarn of two or more monofilaments of Chapter 54), measuring more than 10, 000 decitex;
(iii) Of true hemp or flax:
i) Polished or glazed, measuring 1, 429 decitex or more;
ii) Not polished or glazed, measuring more than 20, 000 decitex;
(iv) Of coir, consisting of three or more plies;
(v) Of other vegetable fibers, measuring more than 20, 000 decitex;
(vi) Reinforced with metal thread.
(b) Exceptions:
(i) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;
(ii) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per meter of Chapter 54;
(iii) Silk worm gut of Tax 50. 06, and monofilaments of Chapter 54;
(iv) Metallized yarn of Tax 56. 05; yam reinforced with metal thread is subject to paragraph (A) (f) above; and
(v) Chenille yarn, gimped yarn and loop wale-Yarn of Tax 56. 06.
4 (a) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression “ put up for retail sale” in relation to yarn means, except otherwise
specified in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:
(i) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding:
i) 85g in the case of silk, waste silk or man-made filaments; or
ii) 125g in other cases;
(ii) In balls, hanks or skeins of a weight not exceeding:
i) 85g in the case of man-made filament yarn of less than 3, 000 decitex, silk or silk waste;
ii) 125g in the case of all other yarns of less than 2, 000 decitex; or
iii) 500g in other cases;
(iii) 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:
541
i) 85g in the case of silk, waste silk or man-made filament yarn; or
ii) 125g in other cases.
(b)Exceptions:
(i)Single yarn of any textile material, except:
i) Single yarn of wool or fine animal hair, unbleached; and
ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5, 000 decitex;
(ii) Multiple (folded) or cabled yarn, unbleached:
i) Of silk or waste silk, however put up;
ii) Of other textile material except wool or fine animal hair, in hanks or skeins;
(iii) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and
(iv) Single, multiple (folded) or cabled yarn of any textile material:
i) In cross-reeled hanks or skeins;
ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, weft tubes,
conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).
5. For the purposes of Tax 52. 04, 54. 01 and 55. 08 the expression “sewing thread” means multiple (folded) or cabled yarn:
(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000g;
(b) Dressed for use as sewing thread;
(c) With a final “Z” twist.
6. For the purposes of this Section, the expression “ high tenacity yarn” means yarn having a tenacity, expressed in cn/tex (centinewton per tex),
greater than the following:
Single yarn of nylon or other polyamides, or of polyesters 60 cn/tex
Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters 53 cn/tex
Single, multiple (folded) or cabled yarn of viscose rayon 27 cn/tex
7. For the purposes of this Section, the expression “made up” means:
(a) Cut otherwise than into squares or rectangles;
(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for
example, certain dusters, towels, table cloths, scarf squares, blankets);
(c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any
other subparagraph of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other
simple means;
(d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented
from unravelling by whipping or by other simple means;
(e) Cut to size and having undergone a process of drawn thread work;
(f) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end
and piece goods composed of two or more textiles assembled in layers, whether or not padded);
(g) Knitted or crocheted Lo shape, whether presented as separate items or in the form of a number of items in the length.
8. For the purposes of Chapters 50 to 60:
(a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the
meaning of Note 7 above; and
(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.
9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or
right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.
10. Elastic products consisting of textile materials combined with rubber threads are classified in this Section.
11. For the purposes of this Section, the expression “impregnated” includes “dipped”.
12. For the purposes of this Section, the expression “polyamides” includes “aramid".
13. For the purposes of this section and where applicable throughout the nomenclature, the expression “ elastomeric yarn” means Filament yarn,
including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original
length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a
half times its original length.
14. Unless the context otherwise requires, textile garments of different Tax are to be classified in their own Tax even if put up in sets for retail sale.
For the purposes of this Note, the expression “textile garments” means garments of Tax 61. 01 to 61. 14 and Tax 62. 01 to 62. 11.
Tax Notes:
1. In the Section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:
(a) Unbleached yarn which:
(i) has the natural color of its constituent fibers and has not been bleached, dyed (whether or not in the mass) or printed;
(ii) is of indeterminate color (“grey yarn”), manufactured from garneted stock.
Such yarn may have been treated with a colorless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of
man-made fibers, treated in the mass with delustering agent (for example, titanium dioxide).
(b) Bleached yarn Yarn which:
(i) has undergone a bleaching process, is made of bleached fibers or, unless the context otherwise requires, has been dyed white (whether or not in
the mass) or treated with a white dressing;
(ii) consists of a mixture of unbleached and bleached fibers;
(iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns.
(c) Colored (dyed or printed) yarn which:
(i) is dyed (whether or not in the mass) other than white or in a fugitive color, or printed, or made from dyed or printed fibers;
(ii) consists of a mixture of dyed fibers of different colors or of a mixture of unbleached or bleached fibers with colored fibers (marl or mixture
yarns), or is printed in one or more colors at intervals to give the impression of dots;
(iii) is obtained from slivers or rovings which have been printed; or.
(iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and colored yarn.
542
The above definitions also apply to monofilament and to strip or the like of Chapter 54.
(d) Unbleached woven fabric
Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have treated with a colorless
dressing or a fugitive dye.
(e) Bleached woven fabric which:
(i) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;
(ii) consists of bleached yarn; or
(iii) consists of unbleached and bleached yarn.
(f) Dyed woven fabric which:
(i) is dyed a single uniform color other than white (unless the context otherwise requires) or has been treated with a colored finish other than
white (unless the context otherwise requires), in the piece; or
(ii) consists of colored yarn of a single uniform color.
(g) Woven fabric of yarns of different colors
Woven fabric (other than printed woven fabric) which:
(i) consists of yarns of different colors or yarns of different shades of the same color (other than the natural color of the constituent fibers);
(ii) consists of unbleached or bleached yarn and colored yarn; or
(iii) consists of marl or mixture yarns. (In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)
(h) Printed woven fabric
Woven fabric which has been printed in the piece, whether or not made from yarns of different colors. (The following are also regarded as printed
woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the
batik process.)
The process of mercerization does not affect the classification of yarns or fabrics within the above categories.
The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.
(ii) Plain weave
A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp
passes alternately over and under successive yarns of the weft.
2.(a) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which-
would be selected under Note 2 to this Section for the classification of the product of Chapters 50 to 55 or of Tax 58. 09 consisting of the same
textile materials.
(b) For the application of this rule:
(i) where appropriate, only the part which determines the classification under interpretative Rule 3 shall be taken into account;
(ii) in the case of textile products consisting of a ground fabric and a pile or looped surface, no account shall be taken of the ground fiber;
(iii) in the case of embroidery of Tax 58. 10 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without
visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.
Chapter 50
Silk
(%) Rate (%)
50.01 Silk-worm cocoons suitable for
reeling:
3745 5001.0010 ---Bombyx mori cocoons 6 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 70
(Mulberry feeding silk-worm IS, KR, AU, HK, MO,
cocoons) GE
4.5 PK
5 GE
PK
50.02 Raw silk (not thrown):
---Steam filature silk:
3747 5002.0011 ----Plant reeled (filature silk) 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 80
4 GE
PK
3748 5002.0012 ----Home reeled 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 80
4 GE
PK
3749 5002.0013 ----Doupion 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 80
4 GE
PK
543
3750 5002.0019 ----Other 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 80
IS, KR, AU, HK, MO,
GE
4 PK
(%) Rate (%)
3751 5002.0020 ---Tussah silk 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 80
IS, KR, AU, HK, MO,
GE
4 PK
IS, KR, AU, HK, MO,
GE
4 PK
50.03 Silk waste (including cocoons
unsuitable for reeling, yarn
waste and garneted stock):
---Not carded or combed:
3753 5003.0011 ----Spoiled cocoon, cocoon outer 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 70
floss, frison, frigon IS, KR, AU, HK, MO, GE LD
4 PK
3754 5003.0012 ----Garneted stock 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 70
4 PK
4 PK
---Other:
3756 5003.0091 ----Silk top 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 70
4 PK
4 PK
50.04 Silk yarn (other than yarn spun

from spun silk waste) not put
up for retail sale:
544
3758 5004.0000 Silk yarn (other than yarn spun 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 90
from spun silk waste) not put up CH, IS, KR, AU, HK,
for retail sale MO, GE
50.05 Yarn spun from silk spun

waste, not put up for retail sale:
545
(%) Rate (%)
3759 5005.0010 ---Spun from noil silk 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 90
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
50.06 Silk yarn and yarn spun from

silk waste, put up for retail
sale; silk-worm gut
3761 5006.0000 Silk yarn and yarn spun from silk 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 100
waste, put up for retail sale; CH, IS, KR, AU, HK,
silk-worm gut MO, GE
50.07 Woven fabrics of silk or of spun

silk:
-Fabrics of noil silk:
3762 5007.1010 ---Unbleached (unscoured or 8 0 AS, CL, NZ, PE, CR, CH, 0 LA, Favored 130
scoured) or bleached IS, KR, AU, HK, MO, GE Nation LD
4.5 PK
3763 5007.1090 ---Other 8 0 AS, CL, NZ, PE, CR, CH, 0 LA, Favored 130
IS, KR, AU, HK, MO, GE Nation LD
4.5 PK
-Other fabrics, containing 85% or

:
more by weight of silk or of spun
silk other than noil silk:
---Of Bombyx mori silk:
3764 5007.2011 ----Unbleached (unscoured or 8 0 AS, CL, NZ, PE, CR, CH, 0 LA, Favored Nation 130
scoured) or bleached IS, KR, AU, HK, MO, LD
GE
4.5 PK
5.2 AP
3765 5007.2019 ----Other 8 0 AS, CL, NZ, PE, CR, 0 LA, Favored Nation 130
GE
4.5 PK
5.2 AP
6 KR
---Of tussah silk:
546
(%) Rate (%)
3766 5007.2021 Unbleached (unscoured or 8 0 AS, CL, 0 LA, Favored 130
scoured) or bleached Nation LD
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4.5 PK
5.2 AP
3767 5007.2029 ----Other 8 0 AS, CL, 0 LA, Favored 130
Nation LD
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4.5 PK
5.2 AP
---Of spun silk other than noil
silk:
3768 5007.2031 ----Unbleached (unscoured or 8 0 AS, CL, 0 LA, Favored 130
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4.5 PK
5.2 AP
3769 5007.2039 ----Other 8 0 AS, CL, 0 LA, Favored 130
Nation LD
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4.5 PK
5.2 AP
Nation LD
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4.5 PK
5.2 AP
-Other fabrics:
3771 5007.9010 ---Unbleached (unscoured or 8 0 AS, CL, 0 LA, Favored 130
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4.5 PK
5.2 AP
CH, IS, KR,
AU, HK, MO,
GE
4.5 PK
5.2 AP
547
Chapter 51
Wool, fine or coarse animal hair; horsehair yarn and woven fabric
Notes:
Throughout the nomenclature:
1. “Wool” means the natural fiber grown by sheep or lambs;
2. “Fine animal hair” means the hair of alpaca, llama, vicuna, camel, (including dromedary) yak, Angora, Tibetan, Kashmir or similar goats
(except for common goats), rabbit (including angora rabbit), hare, beaver, nutria or muskrat;
3. “Coarse animal hair” means the hair of animals not mentioned above, excluding brush-making hair and bristles (Tax 05. 02) and horsehair (Tax
05. 11).
(%) Rate (%)
51.01 Wool, not carded or
combed:：
-Greasy, including
fleece-washed wool：
3773 5101.1100 --Shorn wool 38① 0 HK, MO 50
5 AS
② AU, NZ
3774 5101.1900 --Other 38③ 0 HK, MO 50
5 AS
④ AU, NZ
-Degreased, not carbonized：
3775 5101.2100 --Shorn wool 38⑤ 0 HK, MO 50
5 AS
⑥ AU, NZ
3776 5101.2900 --Other 38⑦ 0 HK, MO 50
5 AS
⑧ AU, NZ
3777 5101.3000 -Carbonized 38⑨ 0 HK, MO 50
5 AS
⑩ AU, NZ
51.02 Fine or coarse animal hair,
not carded or combed：
-Fine animal hair：
3778 5102.1100 --Of Kashmir(cashmere) goats 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 45
4 GE
PK
--Other：
3779 5102.1910 ---Of rabbit and hare 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
GE
4 PK
1 Quota rate: 1.
2 Quota rate for the country: 0.
3 Quota rate: 1.
5 Quota rate: 1.
7 Quota rate: 1.
9 Quota rate: 1.
548
(%) Rate (%)
3780 5102.1920 ---Of other goats 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 45
IS, KR, AU, HK, MO,
GE
4 PK
3781 5102.1930 ---Of camel 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 45
IS, KR, AU, HK, MO,
GE
4 PK
4 GE
PK
3783 5102.2000 -Coarse animal hair 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
4 GE
PK
51.03 Waste of wool or of fine or

coarse animal hair, including:
yarn waste but excluding
garneted stock:
-Noil of wool or of fine animal
hair:
3784 5103.1010 ---Of wool 38① 0 HK, MO 50
5 AS
② AU, NZ
4 GE
PK
-Other waste of wool or of fine

animal hair:
3786 5103.2010 ---Of wool 13.5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 20
4.1 CH
5.4 KR
6.8 PK
GE
4 PK
1 Quota rate: 1
2 Quota rate for the country: 0
549
(%) Rate (%)
3788 5103.3000 -Waste of coarse animal hair 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 50
IS, KR, AU, HK, MO,
GE
4 PK
51.04 Garneted stock of wool or of

fine or coarse animal hair:
3789 5104.0010 ---Of wool 15 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 20
4.5 CH
6 KR
12 PK
CH, IS, KR, AU, HK,
MO, GE
51.05 Wool and fine or coarse animal

hair, carded or combed
(including combed wool in
fragments):
3791 5105.1000 -Carded wool 38① 0 HK, MO 50
② NZ
-Wool tops and other combed
wool:
3792 5105.2100 --Combed wool in fragments 38③ 0 HK, MO 50
④ NZ
3793 5105.2900 --Other 38⑤ 0 HK, MO 50
⑥ NZ
-Fine animal hair, Carded or
combed:
3794 5105.3100 --Of Kashmir(cashmere) goats 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
--Other:
3795 5105.3910 ---Of rabbit or hare 5 0 AS, PK, CL, NZ, CR, CH, 0 Favored Nation 70
3.5 GE
AP
---Of other goats:

3796 5105.3921 ----Dehaired goats wool 5 0 AS, PK, CL, NZ, CR, CH, 0 Favored Nation LD 50
IS, KR, AU, HK, MO,
GE
3.5 AP
① Quota rate: 3
② Quota rate for the country: 0
③ Quota rate: 3
④ Quota rate for the country: 0
⑤ Quota rate: 3
⑥ Quota rate for the country: 0
550
(%) Rate (%)
3797 5105.3929 ----Other 5 0 AS, PK, CL, NZ, CR, CH, 0 Favored Nation LD 50
IS, KR, AU, HK, MO,
GE
3.5 AP
3798 5105.3990 ---Other 5 0 AS, PK, CL, NZ, CR, CH, 0 Favored Nation 50
GE
3.5 AP
3799 5105.4000 -Coarse animal hair, carded or 5 0 AS, PK, CL, NZ, CR, CH, 0 Favored Nation 50
combed IS, KR, AU, HK, MO, LD
GE
51.06 Yarn of carded wool, not put

up for retail sale:
3800 5106.1000 -Containing 85% or more by 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
weight of wool CH, IS, KR, AU, HK, LD
MO, GE
3801 5106.2000 -Containing less than 85% by 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
weight of wool CH, IS, KR, AU, HK, LD
MO, GE
51.07 Yarn of combed wool, not put

up for retail sale:
3802 5107.1000 -Containing 85% or more by 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
weight of wool CH, KR, AU, HK, MO, LD
GE
2.5 AP
3803 5107.2000 -Containing less than 85% by 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
weight of wool CH, IS, KR, AU, HK,
MO, GE
51.08 Yarn of fine animal hair

(carded or combed), not put up
for retail sale:
-Carded:
---Containing 85% or more by
weight of fine animal hair
3804 5108.1011 ----Of goats 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, KR, AU, HK,
MO, GE
3.3 AP
551
552
(%) Rate (%)
CH, IS, KR, AU, HK,
MO, GE
3.3 AP
CH, IS, KR, AU, HK,
MO, GE
3.3 AP
-Combed：
---Containing 85% or more by
weight of fine animal hair：
3807 5108.2011 ----Of goals 5 0 AS, PK, CL, NZ, CR, 0 Favored Nation 70
MO,
GE
3808 5108.2019 ----Other 5 0 AS, PK, CL, NZ, CR, 0 Favored Nation 70
MO, GE
MO, GE
51.09 Yarn of wool or of fine animal

hair, put up for retail sale：
-Containing 85% or more by
weight of wool or of fine
animal hair：
---Of fine hair of animals：
3810 5109.1011 ----Of goats 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 80
MO, GE
MO, GE
MO, GE
-Other：
---Of fine animal hair：
553
(%) Rate (%)
3813 5109.9011 ----Of goats 6 0 AS, PK, CL, NZ, CR, 0 Favored Nation LD 80
CH, IS, KR, AU, HK,
MO, GE
4.2 AP
3814 5109.9019 ----Other 6 0 AS, PK, CL, NZ, CR, 0 Favored Nation LD 80
CH, IS, KR, AU, HK,
MO, GE
4.2 AP
MO,
GE
51.10 Yarn of coarse animal hair or of

horsehair (including gimped
horsehair yarn), whether or not
put up for retail sale：
3816 5110.0000 Yarn of coarse animal hair or of 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
horsehair (including gimped CH, IS, KR, AU, HK, LD
horsehair yarn), whether or not MO, GE
put up for retail sale：
51.11 Woven fabrics of carded wool

or of carded fine animal hair：
weight of wool or of fine
animal hair：
--Of a weight not exceeding 300
g/m2：
---Of fine animal hair：
3817 5111.1111 ----Of goats 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
MO, GE
4.5 PK
6.5 AP
3818 5111.1119 ----Other 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
MO, GE
4.5 PK
6.5 AP
MO, GE
4.5 PK
6.5 AP
--Other：
---Of fine animal hair:：
554
(%) Rate (%)
3820 5111.1911 ----Of goats 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
MO, GE
4.5 PK
6.5 AP
MO, GE
4.5 PK
6.5 AP
MO, GE
4 PK
6.5 AP
3823 5111.2000 -Other, mixed mainly or solely 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
with manmade filaments CH, IS, KR, AU, HK, 1LD1
MO, GE
4.5 PK
3824 5111.3000 -Other, mixed mainly or solely 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
with man-made staple fibers CH, IS, KR, AU, HK, 1LD1
MO, GE
4.5 PK
5.2 AP
CH, KR, AU, HK, MO, 1LD1
GE
4.5 PK
51.12 Woven fabrics of combed wool

or of combed fine animal hair:
weight of wool or of fine animal
hair:
3826 5112.1100 --Of a weight not exceeding 200 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 130
g/m2 CH, IS, KR, AU, HK,
MO, GE
4 AP
4.5 PK
555
No. Tariff Code Article description MFN Rate Conventional Rate (%) Preferential Rate (%)
General
(%) Rate (%)
3827 5112.1900 --Other 8 0 AS, SG, CL, NZ, PE, CR, 0 KH, MM, LA, 130
CH, IS, KR, AU, HK, Favored Nation
MO, GE LD
4 AP
4.5 PK
3828 5112.2000 -Others, mixed mainly or solely 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 130
with manmade filaments CH, IS, KR, AU, HK,
MO, GE
4.5 PK
3829 5112.3000 -Others, mixed mainly or solely 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
with man-made staple fibers CH, IS, KR, AU, HK, LD
MO, GE
4.5 PK
MO, GE
4.5 PK
51.13 Woven fabrics of coarse animal

hair, or of horse-hair
3831 5113.0000 Woven fabrics of coarse animal 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
hair, or of horsehair CH, IS, KR, AU, HK, LD
MO, GE
4.5 PK
556
Chapter 52
Cotton
Tax Note:
For the purposes of Tax 5209. 42 and 5211. 42, the expression “denim” means fabrics of yarns of different colors, of 3-thread
or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same color and the weft yarns of
which are unbleached, bleached, dyed grey or colored a lighter shade of the color of the warp yarns.
(%) Rate (%)
52.01 Cotton, not carded or combed
3832 5201.0000 Cotton, not carded or combed 40① 0 HK, MO 125

5 AS
52.02 Cotton waste (including yarn
waste and garneted stock):
3833 5202.1000 -Yarn waste (including thread 10 0 AS, SG, PK, CL, NZ, 0 Favored Nation 30
waste) PE, CR, CH, IS, AU, 1LD1
HK, MO
4 KR
-Other:
3834 5202.9100 --Garneted stock 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
3835 5202.9900 --Other 10 0 AS, SG, PK, CL, NZ, CR, 30

CH, IS, AU, HK, MO
4 KR
52.03 Cotton, carded or combed:
3836 5203.0000 Cotton, carded or combed: 40② 0 HK, MO 125

52.04 Cotton sewing thread, whether
or not put up for retail sale:
-Not put up for retail sale:
3837 5204.1100 --Containing 85% or more by 5 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored 40
weight of cotton CH, IS, KR, AU, HK, Nation
MO, GE LD
CH, IS, KR, AU, HK,
MO, GE
1 Quota rate: 1.
For a certain amount of cotton imported beyond the quota, the provisional tariff in the form of sliding tariff shall be applied. The specific ways are as
follows:
1. When the paid price of imported cotton is higher than or equal to 15.000 yuan / kg, the specific tariff shall be calculated as 0.300 yuan / kg;
2. When the paid price of imported cotton is lower than 15.000 yuan / kg, the provisional ad valorem rate is calculated as follows: Ri=9.45/Pi
+2.6%×Pi -1. The calculation result of the above formula shall be rounded to three decimal places. Where Ri is the provisional ad valorem
rate, when the value calculated by the above formula is higher than 40%, Ri is 40%; Pi is the paid price with the unit: yuan / kg.
② Quota rate: 1.
557
(%) Rate (%)
3839 5204.2000 -Put up for retail sale 5 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored 50
CH, IS, KR, AU, HK, Nation
MO, GE LD
52.05 Cotton yarn (other than sewing

thread), containing 85% or
more by weight of cotton, not
put up for retail sale:
-Single yarn, of uncombed fibers:
3840 5205.1100 ----Measuring 714. 29 decitex or 5 0 AS, PK, CL, 0 KH, 40
more (not exceeding 14 metric NZ, PE, MM, LA,
number) CR, CH, IS, Favored Nation
HK, MO, TW LD
1.7 AU
2 GE
3 KR
3.5 AP
3841 5205.1200 ---Measuring less than 714.29 5 0 AS, PK, CL, 0 KH, 40
decitex but not less than 232.56 NZ, PE, MM, LA,
decitex (exceeding 14 metric CR, CH, IS, Favored Nation
number but not exceeding 43 metric HK, MO, TW LD
number)
1.7 AU
2 GE
3 KR
3.5 AP
3842 5205.1300 --Measuring less than 232.56 5 0 AS, PK, CL, 0 Favored Nation 40
decitex but not less than 192.31 NZ, PE, LD
decitex (exceeding 43 metric CR, CH, IS,
number but not exceeding 52 HK, MO
metric number)
1.7 AU
2 GE
3 KR
3.5 AP
3843 5205.1400 --Measuring less than 192.31 5 0 AS, PK, CL, 0 MM, LA, 40
decitex but not less than 125 NZ, PE, Favored Nation
decitex (exceeding 52 metric CR, CH, IS, LD
metric number)
1.7 AU
2 GE
3.5 AP, KR
3844 5205.1500 --Measuring less than 125 decitex 5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 40
(exceeding 80 metric number) IS, HK, MO LD
1.7 AU
2 GE
3 KR
3.5 AP, PK
-Single yarn, of combed fibers:
558
(%) Rate (%)
3845 5205.2100 --Measuring 714.29 decitex or 5 0 AS, PK, CL, 0 MM, Favored 40
more (not exceeding 14 metric NZ, PE, Nation
number) CR, CH, IS, LD
HK, MO
1.7 AU
2 GE
3 KR
3.5 AP
3846 5205.2200 --Measuring less than 714. 29 5 0 AS, PK, CL, 0 Favored Nation 40
decitex but not less than 232. 56 NZ, PE, LD
metric number)
1.7 AU
2 GE
3 KR
3.5 AP
decitex but not less than 192. 31 NZ, PE, LD
metric number)
1.7 AU
2 KR, GE
3.5 AP
3848 5205.2400 Measuring less than 192. 31 5 0 AS, PK, CL, 0 MM, LA, 40
decitex but not less than 125 NZ, PE, Favored Nation
decitex (exceeding 52 metric CR, CH, IS, LD
metric number)
1.7 AU
2 KR, GE
3.5 AP
3849 5205.2600 --Measuring less than 125 decitex 5 0 AS, PK, CL, 0 Favored Nation 40
but not less than 106. 38 decitex NZ, PE, LD
(exceeding 80 metric number but CR, CH, IS,
not exceeding 94 metric number) HK, MO
1.7 AU
2 GE
3 KR
3850 5205.2700 --Measuring less than 106. 38 5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 40
decitex but not less than 83. 33 IS, HK, MO LD
decitex (exceeding 94 metric 1.7 AU
number but not exceeding 120 2 GE
metric number) 3 KR
decitex (exceeding 120 metric IS, HK, MO LD
number) 1.7 AU
2 GE
3 KR
-Multiple (folded) or cabled yarn,

of uncombed fibers:
559
(%) Rate (%)
3852 5205.3100 --Measuring per single yarn 714. 5 0 AS, PK, CL, NZ, CR, CH, 40
29 decitex or more (not IS, HK, MO
exceeding 14 metric number per 1.7 AU
single yarn) 2 GE
3 KR
4.5 AP
3853 5205.3200 --Measuring per single yarn less 5 0 AS, PK, CL, 0 Favored Nation 40
than 714. 29 decitex but not less LD
than 232. 56 decitex (exceeding NZ, PE,
14 metric number but not CR, CH, IS,
exceeding 43 metric number per HK, MO
single yarn) 1.7 AU
2 GE
3 KR
3.5 AP
3854 5205.3300 --Measuring per single yarn less 5 0 AS, CL, 0 Favored Nation 40
than 192. 31 decitex (exceeding NZ, PE, CR,
43 metric number but not CH, IS, HK,
exceeding 52 metric number per MO
single yarn) 1.7 AU
2 GE
3 KR
than 125 decitex (exceeding 52 NZ, PE,
metric number but not exceeding CR, CH, IS,
80 metric number per single HK, MO
yarn) 1.7 AU
2 GE
3 KR
3856 5205.3500 --Measuring per single yarn less 5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 40
than 125 decitex (exceeding 80 IS, HK, MO LD
metric number per single yarn) 1.7 AU
2 GE
3 KR

of combed fibers:
3857 5205.4100 --Measuring per single yarn 714. 5 0 AS, CL, 0 Favored Nation 40
29 decitex or more (not NZ, CR, CH, 1LD1
exceeding 14 metric number per IS, HK, MO
single yarn)
1.7 AU
2 GE
3 KR
4.5 AP, PK
3858 5205.4200 --Measuring per single yarn less 5 0 PK, CL, 0 Favored Nation 40
than 714. 29 decitex but not less NZ, PE, CR, LD
than 232. 56 decitex (exceeding CH, IS, HK,
14 metric number but not MO
exceeding 43 metric number per
single yarn) 1.7 AU
2 GE
3.5 AP, KR
560
(%) Rate (%)
than 232. 56 decitex but not less NZ, CR, CH, LD
than 192. 31 decitex (exceeding IS, HK, MO
43 metric number but not
single yarn) 2 GE
3 KR
4 PK
than 192. 31 decitex but not less NZ, PE, LD
than 125 decitex (exceeding 52 CR, CH, IS,
metric number but not exceeding HK, MO
80 metric number per single
yarn) 1.7 AU
2 GE
3 KR
than 125 decitex but not less than IS, HK, MO LD
106. 38 decitex (exceeding 80 1.7 AU
metric number but not exceeding 2 GE
94 metric number per single 3 KR
yarn) 3.6 PK
4.5 AP
than 83. 33 decitex (exceeding 94 CH, IS, HK,
metric number but not exceeding MO
120 metric number per single
yarn) 1.7 AU
2 GE
3 KR
3.6 PK
4.5 AP
than 83. 33 decitex (exceeding IS, HK, MO LD
120 metric number per single 1.7 AU
yarn) 2 GE
3 KR
4.5 AP, PK
：

thread), containing less than
85% by weight of cotton, not
put up for retail sale
-Single yarn, of uncombed fibers:
3864 5206.1100 --Measuring 714. 29 decitex or 5 0 AS, CL, 40
more (not exceeding 14 metric NZ, CR, CH,
number) IS, HK, MO
1.7 AU
2 GE
3 KR
3.5 AP, PK
561
(%) Rate (%)
decitex but not less than 232. 56 NZ, PE, 1LD1
number but not exceeding 43 HK, MO, TW
metric number)
1.7 AU
2 GE
3 KR
3.5 AP
metric number) 3 KR
decitex but not less than 125 IS, HK, MO LD
metric number) 3 KR
4 PK
1.7 AU
2 GE
3 KR
3.5 AP, PK
-Single yarn, of combed fibers: :

3869 5206.2100 --Measuring 714. 29 decitex or 5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 40
more (not exceeding 14 metric IS, HK, MO 1LD1
number) 1.7 AU
2 GE
3 KR
4.5 AP, PK
decitex but not less than 232. 56 NZ, PE, 1LD1
number but not exceeding 43 HK, MO, TW
metric number)
1.7 AU
2 GE
3 KR
metric number) 3 KR
562
(%) Rate (%)
decitex but not less than 125 IS, HK, MO, TW LD
metric number) 3 KR
4 PK
1.7 AU
2 GE
3 KR

of uncombed fibers:
3874 5206.3100 --Measuring per single yarn 714. 5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 40
29 decitex or more (not IS, HK, MO 1LD1
single yarn) 2 GE
3 KR
than 714. 29 decitex but not less NZ, PE, 1LD1
than 232. 56 decitex (exceeding CR, CH, IS,

14 metric number but not HK, MO
single yarn) 1.7 AU
2 GE
3 KR
single yarn) 1.7 AU
2 GE
3 KR
than 192. 31 decitex but not less IS, HK, MO LD
than 125 decitex (exceeding 52 1.7 AU
80 metric number per single yarn) 3 KR
2 GE
3 KR

of combed fibers
563
(%) Rate (%)
3879 5206.4100 --Measuring per single yarn 714. 5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 40
29 decitex or more (not IS, HK, MO 1LD1
single yarn) 2 GE
3 KR
than 714. 29 decitex but not less 1LD1
than 232. 56 decitex (exceeding NZ, PE, CR,

14 metric number but not CH, IS, HK,
exceeding 43 metric number per MO
single yarn 1.7 AU
2 GE
3 KR
single yarn) 1.7 AU
2 GE
3 KR
than 192. 31 decitex but not less IS, HK, MO LD
than 125 decitex (exceeding 52 1.7 AU
80 metric number per single yarn) 3 KR
2 GE
3 KR

thread) put up for retail sale
3884 5207.1000 -Containing 85% or more by 5 0 AS, CL, 0 Favored Nation 50
weight of cotton NZ, PE, CR, 1LD1
CH, IS, KR,
AU, HK, MO,
GE
4 PK
4.2 AP
3885 5207.9000 -Other 5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
4.5 GE
PK
52.08 Woven fabrics of cotton,

containing 85% or more by
weight of cotton, weighing not
more than 200 g/m2:
-Unbleached:
564
(%) Rate (%)
3886 5208.1100 --Plain weave, weighing not more 8 0 AS, PK, CL, 0 Favored Nation 70
than 100 g/m2 NZ, PE, 1LD1
CR, CH, IS,
KR, AU, HK,
MO, GE
3887 5208.1200 --Plain weave, weighing more than 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 70
100 g/m2 CR, CH, IS, KR, AU, 1LD1
HK, MO, GE
3888 5208.1300 --3-thread or 4-thread twill, 8 0 AS, PK, CL, 0 Favored Nation 70
including cross twill NZ, PE, 1LD1
CR, CH, IS,
AU, HK, MO,
GE
4 KR
5.2 AP
3889 5208.1900 --Other fabrics 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 70
HK, MO, GE
-Bleached:
3890 5208.2100 --Plain weave, weighing not more 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
than 100 g/m2 CH, IS, KR, AU, HK, 1LD1
MO, GE
3891 5208.2200 --Plain weave, weighing more 8 0 AS, SG, PK, CL, NZ, PE, 0 KH, MM, LA, 70
than 100 g/m2 CR, CH, IS, KR, AU, Favored Nation
HK, MO, GE LD
3892 5208.2300 --3-thread or 4-thread twill,

： 8 0 AS, SG, 0 Favored Nation 70
including cross twill PK, CL, NZ, 1LD1
PE, CR, IS,
KR, AU, HK,
MO, GE
6.2 CH
3893 5208.2900 --Other fabrics 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
MO, GE
-Dyed:
3894 5208.3100 --Plain weave, weighing not more 8 0 AS, PK, CL, 0 Favored Nation 70
than 100 g/m2 NZ, PE, LD
CR, CH, IS,
KR, AU, HK,
MO, TW, GE
565
(%) Rate (%)
3895 5208.3200 --Plain weave, weighing more 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 70
than 100 g/m2 CR, CH, IS, KR, AU, HK,
MO, TW, GE
5.2 AP
3896 5208.3300 --3-thread or 4-thread twill, 8 0 AS, PK, CL, NZ, PE, CR, 0 KH, MM, LA, 70
including cross twill CH, IS, KR, AU, HK, Favored Nation LD
MO, GE
5.2 AP
MO, TW, GE
5.2 AP
-Of yarns of different colors：

3898 5208.4100 --Plain weave, weighing not more 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 70
than 100 g/m2 CR, IS, KR, AU, HK, 1LD1
MO, GE
3 CH
3899 5208.4200 --Plain weave, weighing more 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 70
than 100 g/m2 CR, IS, KR, AU, HK, LD
MO, TW, GE
3 CH
5.2 AP
3900 5208.4300 --3-thread or 4-thread twill, 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
including cross twill IS, KR, AU, HK, MO, 1LD1
3 GE
CH
3901 5208.4900 --Other fabrics 8 0 AS, SG, PK, CL, NZ, PE, 0 KH, MM, LA, 70
CR, CH, IS, KR, AU, HK, Favored Nation LD
MO, GE
5.2 AP
-Printed：
3902 5208.5100 --Plain weave, weighing not more 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
than 100 g/m2 CH, IS, KR, AU, HK, LD
MO, GE
566
(%) Rate (%)
3903 5208.5200 --Plain weave, weighing more 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 70
than 100 g/m2 PE, CR, CH, IS, AU,
HK, MO, GE
5.2 AP
7 KR
--Other fabrics：
3904 5208.5910 ---3-thread or 4-thread twill, 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
including cross twill CH, IS, KR, AU, HK, 1LD1
MO, GE
MO, TW, GE
5.2 AP

containing 85% or more by
weight of cotton, weighing
more than 200 g/m2：
-Unbleached：
3906 5209.1100 --Plain weave 8 0 PK, CL, NZ, CR, CH, 0 Favored Nation 70
5 AS
7 KR
3907 5209.1200 --3-thread or 4-thread twill, 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 70
including cross twill CR, CH, IS, KR, AU, HK, 1LD1
MO, GE
5.2 AP
MO, GE
-Bleached：
3909 5209.2100 --Plain weave 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 70
CR, IS, KR, AU, HK, LD
MO, GE
3.6 CH
including cross twill CR, IS, KR, AU, HK, 1LD1
MO, GE
3.6 CH
567
(%) Rate (%)
CR, IS, KR, AU, HK, 1LD1
MO, GE
3.6 CH
-Dyed:
3912 5209.3100 --Plain weave 8 0 AS, SG, PK, CL, NZ, PE, 0 KH, MM, LA, 70
CR, CH, IS, KR, AU, HK, Favored Nation
MO, TW, GE LD
5.2 AP
3913 5209.3200 --3-thread or 4-thread twill, 8 0 AS, SG, PK, CL, NZ, PE, 0 KH, MM, LA, 70
including cross twill CR, CH, IS, KR, AU, HK, Favored Nation
MO, TW, GE LD
5.2 AP
3914 5209.3900 --Other fabrics 8 0 AS, SG, PK, CL, NZ, PE, 0 KH, MM, LA, 70
MO, TW, GE LD
5.2 AP
-Of yarns of different colors:

MO, TW, GE
3916 5209.4200 --Denim 8 0 AS, SG, PK, CL, NZ, PE, 0 KH, MM, LA, 70
MO, TW, GE LD
5.2 AP
3917 5209.4300 --Other fabrics of 3-thread or 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
4-thread twill, including cross CH, IS, KR, AU, HK, 1LD1
twill MO, GE
5.2 AP
3918 5209.4900 --Other fabrics 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 70
HK, MO, GE
6 KR
-Printed:
568
(%) Rate (%)
3919 5209.5100 --Plain weave 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 70
MO, GE
5.2 AP
including cross twill CH, IS, KR, AU, HK, 1LD1
MO, GE
3921 5209.5900 --Other fabrics 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, KR, AU, HK,
MO, GE
5.2 AP

weight of cotton, mixed mainly
or solely with man-made fibers,
weighing not more than 200
g/m2:
-Unbleached:
3922 5210.1100 --Plain weave 8∆6 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 90
CR, IS, KR, AU, HK,
MO, GE
3.6 CH
5.2 AP
--Other fabrics:
3923 5210.1910 ---3-thread or 4-thread twill, 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 90
including cross twill CR, IS, KR, AU, HK, 1LD1
MO, GE
3.6 CH
4.8 AP
3924 5210.1990 ---Other 8∆6 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 90
CR, IS, KR, AU, HK,
MO, GE
3.6 CH
-Bleached:
CR, IS, AU, HK, MO, GE LD
4.2 CH
5.6 KR
--Other fabrics:
569
(%) Rate (%)
including cross twill CR, IS, AU, HK, MO, 1LD1
GE
4.2 CH
5.6 KR
GE
4.2 CH
5.6 KR
-Dyed:
3928 5210.3100 --Plain weave 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 90
PE, CR, CH, IS, AU,
HK, MO, TW, GE
5.2 AP
7 KR
MO, GE
5.2 AP
3930 5210.3900 --Other fabrics: 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 90
HK, MO, TW, GE
5.2 AP
6 KR

MO, TW, GE
--Other fabrics: :
including cross twill, and double CR, CH, IS, KR, AU, HK, 1LD1
twill MO, GE
MO, TW, GE
-Printed:
570
(%) Rate (%)
3934 5210.5100 --Plain weave 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 90
CH, IS, KR, AU, HK,
MO, GE
--Other fabrics:
3935 5210.5910 ---3-thread or 4-thread twill, 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 90
including cross twill, and double CH, IS, KR, AU, HK, 1LD1
twill MO, GE
3936 5210.5990 ---Other fabrics 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 90
MO, GE

:
weight of cotton, mixed mainly
or solely with man-made fibers,
weighing more than 200 g/m2:
-Unbleached:
3937 5211.1100 --Plain weave 8∆6 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 90
3.6 GE
7.2 CH
KR
3938 5211.1200 --3-thread or 4-thread twill, 8∆6 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 90
including cross twill CR, IS, KR, AU, HK, LD
MO, GE
3.6 CH
3939 5211.1900 --Other fabrics 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 90
CR, IS, KR, AU, HK,
MO, GE
3.6 CH
3940 5211.2000 -Bleached 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 90
GE
4.2 CH
5.6 KR
-Dyed:
3941 5211.3100 --Plain weave 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 90
PE, CR, CH, IS, AU,
HK, MO, GE
6.8 AP
8.5 KR
571
(%) Rate (%)
MO, GE
5.2 AP
3943 5211.3900 --Other fabrics 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 90
PE, CR, CH, IS, AU,
HK, MO, TW, GE
5.2 AP
6 KR

3944 5211.4100 --Plain weave 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 90
MO, GE
3945 5211.4200 --Denim 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 90
HK, MO, GE
3946 5211.4300 --Other fabrics of 3-thread or 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 90
4-thread twill, and cross twill CH, IS, KR, AU, HK, 1LD1
MO, GE
3947 5211.4900 --Other fabrics 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 90
HK, MO, GE
6 KR
-Printed:
3948 5211.5100 --Plain weave 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 90
MO, GE
including cross twill, and double CH, IS, KR, AU, HK, 1LD1
twill MO, GE
3950 5211.5900 --Other fabrics 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 90
MO, GE
5.2 AP
52.12 Other fabrics:

-Weighing not more than 200
g/m2:
572
(%) Rate (%)
3951 5212.1100 --Unbleached 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 80
CR, IS, KR, AU, HK,
MO, GE
3.6 CH
3952 5212.1200 --Bleached 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 1LD1 80
CR, IS, AU, HK, MO,
GE
4.2 CH
5.6 KR
3953 5212.1300 --Dyed 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 80
CH, IS, KR, AU, HK,
MO, GE
3954 5212.1400 --Of yarns of different colors 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 80
CH, IS, KR, AU, HK,
MO, GE
3955 5212.1500 --Printed 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 80
CH, IS, KR, AU, HK,
MO, GE
-Weighing more than 200 g/m2：
3956 5212.2100 --Unbleached 8∆6 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 80
CR, IS, KR, AU, HK,
MO, GE
3.6 CH
3957 5212.2200 --Bleached 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 1LD1 80
CR, IS, AU, HK, MO,
4.2 GE
5.6 CH
KR
3958 5212.2300 --Dyed 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 80
CH, IS, KR, AU, HK,
MO, GE
3959 5212.2400 --Of yarns of different colors 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 80
CH, IS, KR, AU, HK,
MO, GE
573
(%) Rate (%)
3960 5212.2500 --Printed 8 0 AS, PK, CL, 0 Favored Nation 80
LD
NZ, PE,
CR, CH, IS,
KR, AU, HK,
MO, GE
Chapter 53
Other vegetable textile fibers; paper yarn and woven fabrics of paper yarn
(%) Rate (%)
53.01 Flax, raw or processed but not;
spun; flax tow and waste
(including yarn waste and
garneted stock):
3961 5301.1000 -Flax, raw or retted 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
-Flax, broken, scutched, hackled
or otherwise processed, but not
spun:
3962 5301.2100 --Broken or scutched 6∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
3964 5301.3000 -Flax tow and waste 6∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
53.02 True hemp (Cannabis sativa t),;

raw or processed but not spun;
tow and waste of true hemp
garneted stock):
3965 5302.1000 -True hemp, raw or retted 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
53.03 Jute and other textile bast

fibers (excluding flax, true
hemp and ramie), raw or
processed but not spun; tow
and waste of these fibers
garneted stock):
3967 5303.1000 -Jute and other textile bast 5 0 AS, PK, CL, NZ, PE, CR, 0 AP, KH, MM, LA, 20
fibers, raw or retted CH, IS, KR, AU, HK, Favored Nation
MO, GE LD
574
General
(%) Rate (%)
3968 5303.9000 -Other 5 0 AS, PK, CL, NZ, PE, CR, 0 KH, MM, LA, 30
MO, GE LD
53.05 Coconut, abaca (Manila hemp),

ramie and other vegetable
textile fibers, not elsewhere
specified or included, raw or
processed but not spun; tow,
noil and waste of these fibers
garneted stock):
---Ramie:
3969 5305.0011 ----Raw 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
3970 5305.0012 ----Processed but not spun 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
3 AP
3971 5305.0013 ----Tow and waste 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
3 AP
MO, GE
3973 5305.0020 ---Of Abaca 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
1.8 AP
---Other:
3974 5305.0091 ----Sisal and other textile 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
fabrics of the genus Agave CH, IS, KR, AU, HK, LD
MO, GE
3 AP
3975 5305.0092 ----of Coconut(coir) 5 0 AS, PK, CL, NZ, PE, CR, 0 KH, MM, LA, 30
MO, GE LD
3.3 AP
575
(%) Rate (%)
CH, IS, KR, AU, HK,
MO, GE
3 AP
53.06 Flax yarn:

3977 5306.1000 -Single 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
3978 5306.2000 -Multiple (folded) or cabled 5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
4.5 GE
PK
53.07 Yarn of jute or of other textile

bast fibers of Tax 53. 03:
3979 5307.1000 -Single 5 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored Nation 35
MO, GE
2.5 AP
3980 5307.2000 -Multiple (folded) or cabled 5 0 AS, PK, CL, NZ, PE, CR, 0 KH, Favored Nation 35
MO, GE
2.5 AP
：
53.08 Yarn of other vegetable textile
fibers; paper yarn:
3981 5308.1000 -Coir yarn 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 45
MO, GE
3982 5308.2000 -True hemp yarn 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 45
MO, GE
-Other:
---Ramie yarn:
3983 5308.9011 ----Containing 85% or more by 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
weight of ramie, unbleached or CH, IS, KR, AU, HK,
bleached yarn MO, GE
3.5 AP
576
(%) Rate (%)
3984 5308.9012 ----Containing 85% or more by 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
weight of ramie, colored yarn CH, IS, KR, AU, HK,
MO, GE
3.5 AP
3985 5308.9013 ----Containing less than 85% 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
by weight of ramie, unbleached CH, IS, KR, AU, HK,
or bleached yarn MO, GE
3.5 AP
3986 5308.9014 ----Containing less than 85% by 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
weight of colored yarn CH, IS, KR, AU, HK, LD
MO, GE
3.5 AP
---Other:
3987 5308.9091 ----Paper yarn 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
MO, GE
3.5 AP
MO, GE
53.09 Woven fabrics of flax:

weight of flax:
--Unbleached or bleached:
3989 5309.1110 ---Unbleached 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 80
MO, GE
3990 5309.1120 ---Bleached 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 80
MO, GE
MO, GE
5.2 AP
-Containing less than 85% by

weight of flax:
577
(%) Rate (%)
3992 5309.2110 ---Unbleached 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 80
CH, IS, KR, AU, HK,
MO, GE
3993 5309.2120 ---Bleached 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 80
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
5.2 AP
53.10 Woven fabrics of jute or of

other textile bast fibers of Tax
53.03:
3995 5310.1000 -Unbleached 8 0 AS, CL, NZ, PE, CR, CH, 0 KH, Favored Nation 40
4.5 GE
PK
4 AP
3996 5310.9000 -Other 8 0 AS, CL, NZ, PE, CR, CH, 0 KH, Favored Nation 40
4.5 GE
PK 4 AP
53.11 Woven fabrics of other
vegetable textile fibers; woven
fabrics of paper yarn:
---Of ramie:
3997 5311.0012 ----Containing 85% or more by 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 80
weight of ramie, unbleached IS, KR, AU, HK, MO,
woven fabrics GE
4.5 PK
3998 5311.0013 ----Containing 85% or more by 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 80
weight of ramie, other woven IS, KR, AU, HK, MO, GE
fabrics 3.6 CH
6 PK
3999 5311.0014 ----Containing less than 85% by 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 80
weight of ramie, unbleached IS, KR, AU, HK, MO,
woven fabrics GE
4.5 PK
4.8 AP
578
(%) Rate (%)
4000 5311.0015 ----Other woven fabrics, 8 0 AS, SG, 0 Favored Nation 80
containing less than 85% by 1LD1
weight of ramie CL, NZ, PE,
CR, IS, KR,
AU, HK, MO,
GE
3.6 CH
6 PK
4001 5311.0020 ---Of paper yarn 8 0 AS, CL, 0 Favored Nation 90
LD
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4.5 PK
4.8 AP
4002 5311.0030 ---Of true hemp 8 0 AS, CL, 0 Favored Nation 50
LD
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4.5 PK
5.2 AP
LD
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4.5 PK
5.2 AP
579
Chapter 54
Man-made filaments; strip and the like of man-made textile materials
Notes:
1. Throughout the Nomenclature, the term” man-made fibers” means staple fibers and filaments of organic polymers produced by manufacturing
processes, either:
(a) By polymerization of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical
modification of polymers produced by this process (for example, poly (vinyl alcohol) prepared by the hydrolysis of poly (vinyl acetate);
(b) By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon
or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to
produce polymers such as cellulose acetate or alginates.
The terms “ synthetic “ and “ artificial", used in relation to fibers, mean: synthetic: fibers as defined at(a); artificial: fibers as defined at (b).
Strips and the like of Tax 50. 04 or 54. 05 are not considered to be man-made fibers.
The terms” man-made", “synthetic” and "artificial” shall have the same meanings when used in relation to” textile materials".
2. Tax 54. 02 and 54. 03 do not apply to synthetic or artificial filament tow of chapter 55.
Code (%) Rate (%)
54.01 Sewing thread of man-made
filaments, whether or not put
up for retail sale：
-Of synthetic filaments：
4004 5401.1010 ---Not put up for re tail sale 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
TW, GE
3 KR
4005 5401.1020 ---Put up for retail sale 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 90
MO, GE
-Of artificial filaments：

4006 5401.2010 ---Not put up for re tail sale 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
4007 5401.2020 ---Put up for re tail sale 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 90
MO, GE
54.02 Synthetic filament yarn (other
than sewing thread) , not put
up for retail sale, including
synthetic monofilament of less
than 67 decitex:
-High tenacity yarn of nylon or
other polyamides, whether or
not through texturing
processing:
--Of aramids：
4008 5402.1110 ---Of poly-isophthaloyl 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
metaphenylene diamide CH, IS, AU, HK, MO, LD
GE
3 KR
580
(%) Rate (%)
4009 5402.1120 ---Of poly-p-phenylene 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
terephthalamide CH, IS, AU, HK, MO,
GE
3 KR
CH, IS, AU, HK, MO,
GE
3 KR
--Other:
4011 5402.1910 ---Of nylon-6 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
GE
4012 5402.1920 ---Of nylon-6, 6 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
GE
3 GE
KR
4014 5402.2000 -High tenacity yarn of polyesters 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
TW, GE
3 KR
-Textured yarn:
--Of nylon or other polyamides,
measuring per single yarn not
more than 50 tex:
---Elastic filament:
4015 5402.3111 ----Of nylon-6 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 80
CH, IS, AU, HK, MO,
GE
4016 5402.3112 ----Of nylon-6, 6 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 80
CH, IS, AU, HK, MO,
GE
4017 5402.3113 ----Of aramids 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 80
CH, IS, AU, HK, MO,
GE
3 AP
581
(%) Rate (%)
CH, IS, AU, HK, MO,
GE
3 KR
CH, IS, AU, HK, MO,
GE
3 KR
--Of nylon or other polyamides,
measuring per single yarn more
than 50tex：
---Elastic filament：
4020 5402.3211 ----Of nylon-6 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 80
GE
4021 5402.3212 ----Of nylon-6, 6 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 80
GE
4022 5402.3213 ----Of aramids 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 80
3 GE
KR
GE
3.2 GE
3.3 KR
AP
--Of polyesters：
4025 5402.3310 ---Elastic filament 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 90
MO, TW, GE
4026 5402.3390 ---Other 5 0 PK, CL, NZ, PE, CR, 0 Favored Nation 70
GE
2 KR
582
(%) Rate (%)
4027 5402.3400 --Of polypropylene 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, AU, HK, MO,
GE
2 KR
CH, IS, AU, HK, MO,
GE
2 KR
-Other yarn, single, untwisted or
with a twist not exceeding 50
turns per meter:
--Elastomeric:
4029 5402.4410 ---Of polyurethane 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
GE
MO, GE
3.3 AP
--Other, of nylon or other

:
polyamides
4031 5402.4510 ---Of nylon-6 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, AU, HK, MO,
GE
3.2 KR
3.3 AP
4032 5402.4520 ---Of nylon-6, 6 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, AU, HK, MO,
GE
3.2 KR
3.3 AP
4033 5402.4530 ---Of aramids 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, AU, HK, MO,
GE
3 KR
3.3 AP
CH, IS, AU, HK, MO,
GE
3.2 KR
3.3 AP
583
(%) Rate (%)
4035 5402.4600 --Other, of polyesters, partially 5 0 PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
oriented CH, IS, AU, HK, MO,
GE
2 KR
4036 5402.4700 --Other, of polyesters 5 0 PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
IS, AU, HK, MO, GE
1.5 CH
3.2 KR
3.3 AP
4037 5402.4800 --Other, of polypropylene 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, KR, AU, HK,
MO, GE
--Other：
4038 5402.4910 ---Polyethylene yarn with a 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
breaking strength ≥ 22 cn/ CH, IS, AU, HK, MO, LD
decitex and an initial modulus ≥
GE
750 cn / decitex;
GE
-Other yarn, single, with a twist

exceeding 50 turns per meter：
--Of nylon or other polyamides：
4040 5402.5110 ---Of nylon-6 5 0 PK, CL, NZ, PE, CR, 0 Favored Nation 70
GE
4.5 GE
AP
4042 5402.5130 ---Of aramids 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
3 GE
3.5 KR
AP
3 GE
KR
584
(%) Rate (%)
4044 5402.5200 --Of polyesters 5 0 PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, AU, HK, MO,
GE
2 KR
3.3 AP
CH, IS, KR, AU, HK,
MO, GE
--Other:
4046 5402.5920 ---Polyethylene yarn with a 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
breaking strength ≥ 22 cn/ CH, IS, KR, AU, HK,
decitex and an initial modulus ≥ MO, GE
750 cn / decitex;
CH, IS, KR, AU, HK,
MO, GE
-Other yarn, multiple (folded) or

cabled:
--Of nylon or other polyamides:
4048 5402.6110 ---Of nylon-6 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
3 KR
3 KR
4050 5402.6130 ---Of aramids 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
3 KR
CH, IS, KR, AU, HK,
MO, GE
4052 5402.6200 --Of polyesters 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, KR, AU, HK,
MO, TW, GE
585
(%) Rate (%)
CH, IS, AU, HK, MO,
GE
3 KR
--Other：
4054 5402.6920 ---Of polyurethane 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
GE
2 GE
KR
54.03 Artificial filament yarn (other

than sewing thread) , not put
up for retail sale, including
artificial monofilament of less
than 67 decitex:
4056 5403.1000 -High tenacity yarn of viscose 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
rayon CH, IS, KR, AU, HK, LD
MO, GE
-Other yarn, single：

--Of viscose rayon, untwisted or
with a twist not exceeding 120
turns per meter：
4057 5403.3110 ---Of bamboo 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
MO, GE
--Of viscose rayon, with a

twist exceeding 120 turns per
meter：
MO, GE
MO, GE
--Of cellulose acetate：
586
(%) Rate (%)
4061 5403.3310 ---Of cellulose diacetate 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
-Other yarn, multiple (folded)

or cabled:
4064 5403.4100 --Of viscose rayon 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
4065 5403.4200 --Of cellulose acetate 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
MO, GE
54.04 Synthetic monofilament of 67

decitex or more and of which
no cross-sectional dimension
exceeds 1 mm; strip and the
like (for example, artificial
straw) of synthetic textile
materials of an apparent width
not exceeding 5 mm：
-Monofilament：
4067 5404.1100 --Elastomeric 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 80
3 GE
KR
4068 5404.1200 --Other, of polypropylene 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 80
MO, GE
2 GE
KR
587
(%) Rate (%)
CH, IS, AU, HK, MO,
GE
2 KR
54.05 Artificial monofilament of 67

decitex or more and of which
no cross-sectional dimension
exceeds 1 mm; strip and the
like (for example, artificial
straw) of artificial textile
materials of an apparent width
not exceeding 5 mm:
4071 5405.0000 Artificial monofilament of 67 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 80
decitex or more and of which no CH, IS, KR, AU, HK,
cross-sectional dimension MO, GE
exceeds 1 mm; strip and the like
(for example, artificial straw) of
artificial textile materials of an
apparent width not exceeding 5
mm:
54.06 Man-made filament yarn (other
than sewing thread), put up for
retail sale:
4072 5406.0010 ---Synthetic filament yarn 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 90
CH, IS, KR, AU, HK,
MO, GE
4073 5406.0020 ---Artificial filament yarn 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 90
CH, IS, KR, AU, HK,
MO, GE
54.07 Woven fabrics of synthetic

filament yarn, including woven
fabrics obtained from materials
of Tax 5104:
-Woven fabrics obtained from
high tenacity yarn of nylon or
other polyamides or of
polyesters:
4074 5407.1010 ---Of nylon or other polyamides 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, TW,
GE
4075 5407.1020 ---Of polyesters 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, TW,
GE
4076 5407.2000 -Woven fabrics obtained from 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 130
strip or the like PE, CR, CH, IS, AU, 1LD1
HK, MO, GE
7 KR
4077 5407.3000 -Fabrics specified in Note 9 to 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
Section XI CR, CH, IS, KR, AU, 1LD1
HK, MO, GE
588
(%) Rate (%)
-Other woven fabrics, containing
85% or more by weight of
textured polyester filaments
4078 5407.4100 --Unbleached or bleached 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, TW,
GE
4079 5407.4200 --Dyed 8 0 AS, SG, 0 KH, MM, LA, 130

PK, CL, NZ, Favored Nation
PE, CR, CH, LD
IS, AU, HK,
MO, TW, GE
5.2 AP
7 KR
4080 5407.4300 --Of yarns of different colors 8 0 AS, SG, 0 Favored Nation 130
1LD1
PK, CL, NZ,
PE, CR, CH,
IS, KR, AU,
HK, MO, TW,
GE
5.2 AP
4081 5407.4400 --Printed 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 130
HK, MO, GE
7 KR

polyester filaments:
MO, TW, GE
5.2 AP
4083 5407.5200 --Dyed 8 0 AS, SG, 0 KH, MM, LA, 130

PE, CR, CH, LD
IS, AU, HK,
MO, TW, GE
5.2 AP
7 KR
4084 5407.5300 --Of yarns of different colors 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, TW,
GE
589
(%) Rate (%)
4085 5407.5400 --Printed 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 130
HK, MO, TW, GE
6 KR

polyester filaments:
4086 5407.6100 --Containing 85% or more by 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 130
weight of non-textured polyester PE, CR, CH, IS, AU, LD
filaments HK, MO, TW, GE
5.2 AP
7 KR
4087 5407.6900 --Other 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 130
HK, MO, TW, GE
5.2 AP
7 KR

synthetic filaments:
MO, TW,
GE
5.2 AP
4089 5407.7200 --Dyed 8 0 AS, SG, 0 KH, 130
PK, CL, NZ, MM, LA,
LD
IS, AU, HK,
MO, TW, GE
5.2 AP
7 KR
4090 5407.7300 --Of yarns of different colors 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 130
HK, MO, GE
7 KR
4091 5407.7400 --Printed 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, GE
5.2 AP

less than 85% by weight of
synthetic filaments, mixed
mainly or solely with cotton:
590
(%) Rate (%)
HK, MO, GE
4093 5407.8200 --Dyed 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 130
HK,
MO, TW, GE
7 KR
MO, TW,
GE
HK, MO, GE
-Other woven fabrics:

4096 5407.9100 --Unbleached or bleached 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 130
HK, MO, GE
7 KR
4097 5407.9200 --Dyed 8 0 AS, SG, PK, CL, NZ, 0 KH, MM, LA, 130
PE, CR, CH, IS, AU, Favored Nation
HK, MO, TW, GE LD
7 KR
MO, TW,
GE
HK, MO, GE
54.08 Woven fabrics of artificial

filament yarn, including woven
fabrics obtained from materials
of Tax 54.05:
4100 5408.1000 -Woven fabrics obtained from 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
high tenacity yarn of CR, CH, IS, KR, AU, 1LD1
HK, MO, GE

artificial filament or strip or the
like:
591
(%) Rate (%)
4101 5408.2110 ---Of yarns of viscose rayon 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, GE
3.6 CH
4102 5408.2120 ---Of yarns of cellulose acetate 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
CR, IS, AU, HK, MO, GE 1LD1
3.6 CH
8.4 KR
MO, GE
3.6 CH
--Dyed:
HK, MO, GE
MO, TW, GE
MO, TW, GE
--Of yarns of different colors:

HK, MO, GE
HK, MO, GE
MO, TW, GE
--Printed:
592
(%) Rate (%)
HK, MO, GE
HK, MO, GE
HK, MO, GE

HK, MO, GE
4114 5408.3200 --Dyed 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 130
PE, CR, CH, IS, AU,
HK, MO, TW, GE
5.2 AP
6 KR
HK, MO, GE
HK, MO, GE
593
Chapter 55
Man-made staple fibers
Notes:
Tax 55. 01 and 55. 02 apply only to man-made filament tow, consisting of parallel filament of a uniform length equal to the
length of the tow, meeting the following specifications:
1. Length of tow exceeding 2 m;
2. Twist less than 5 turns per meter;
3. Measuring per filament less than 67 decitex;
4. Synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than
100% of its length;
5. Total measurement of tow more than 20, 000 decitex.
Tow of a length not exceeding 2 m is to be classified in Tax 55.03 or 55.04.
(%) Rate (%)
55.01 Synthetic filament tow:
4117 5501.1000 -Of nylon or other polyamides 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, KR, AU, HK,
MO, GE
4118 5501.2000 -Of polyesters 5 0 PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, AU, HK, MO,
GE
2 KR
4119 5501.3000 -Acrylic or modacrylic 5 0 PK, CL, NZ, CR, CH, 0 Favored Nation LD 35
IS, AU, HK, MO, GE
3 KR
3.3 AP
4120 5501.4000 -Of polypropylene 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, KR, AU, HK,
MO, GE
CH, IS, AU, HK, MO,
GE
2 KR
55.02 Artificial filament tow:

-Cellulose acetate filament tow:
4122 5502.1010 ---Cellulose diacetate filament 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
tow CH, IS, KR, AU, HK,
MO, GE
2 AP
594
(%) Rate (%)
CH, IS, AU, HK, MO,
GE
3 KR
3.3 AP
CH, IS, AU, HK, MO,
GE
3 KR
3.3 AP
55.03 Synthetic staple fibers, not

carded, combed or otherwise
processed for spinning:
-Of nylon or other polyamides:
--Of aramids:
metaphenylene diamine CH, IS, AU, HK, MO, LD
GE
4126 5503.1120 ---Of poly-p-phenylene 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
terephthalamide CH, IS, AU, HK, MO, LD
GE
4127 5503.1190 ---Other 5 0 AS, PK, CL, NZ, PE, 0 Favored Nation 70
1.5 GE
CH
CR, IS, AU, HK, MO,
GE
1.5 CH
2 KR
4129 5503.2000 -Of polyesters 5 0 PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, AU, HK, MO,
GE
3 KR
3.3 AP
4130 5503.3000 -Acrylic or modacrylic 5 0 PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
CH, IS, AU, HK, MO,
GE
2 KR
3.3 AP
595
(%) Rate (%)
CH, IS, AU, HK, MO,
GE
2 KR
-Other:
4132 5503.9010 ---Of polyphenylene sulfide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
TW, GE
2 KR
MO, TW, GE
55.04 Artificial staple fibers, not

carded, combed or otherwise
processed for spinning:
-Of viscose rayon:
MO, GE
4.5 AP
---Of wood:
4135 5504.1021 ----Flame retardancy 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
2 KR
4 AP
2 KR
2 KR
CH, IS, KR, AU, HK,
MO, TW, GE
55.05 Waste (including noils, yarn

waste and garneted stock) of
man-made fibers:
596
(%) Rate (%)
4139 5505.1000 -Of synthetic fibers 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, AU, HK, MO,
GE
2 KR
4140 5505.2000 -Of artificial fibers 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, AU, HK, MO,
GE
2 KR
3.5 AP
55.06 Synthetic staple fibers, carded,

combed or otherwise processed
for spinning: :
---Of aramids:
metaphenylene diamine CH, IS, AU, HK, MO, LD
GE
4142 5506.1012 ---Of poly-p-phenylene 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
terephthalamide CH, IS, AU, HK, MO, LD
GE
3 GE
KR
CH, IS, KR, AU, HK,
MO, GE
4145 5506.2000 -Of polyesters 5 0 CL, NZ, PE, CR, CH, 0 Favored Nation LD 70
IS, AU, HK, MO, GE
2 KR
3.3 AP
4.5 PK
4146 5506.3000 -Acrylic or modacrylic 5 0 CL, NZ, PE, CR, CH, 0 Favored Nation LD 35
IS, AU, HK, MO, GE
2 KR
3.3 AP
4.5 PK
597
(%) Rate (%)
CH, IS, AU, HK, MO,
GE
3 KR
-Other:
4148 5506.9010 ---Of polyphenylene sulfide 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
3 KR
3 KR
55.07 Artificial staple fibers, carded,

combed or otherwise processed
for spinning
4150 5507.0000 Artificial staple fibers, carded, combed 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
or otherwise processed for spinning CH, IS, KR, AU, HK, LD
MO, GE
55.08 Sewing thread of man-made

staple fibers, whether or not
put up for retail sale:
4151 5508.1000 -Of synthetic staple fibers 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 90
MO, GE
3.3 AP
4152 5508.2000 -Of artificial staple fibers 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, KR, AU, HK,
MO, GE
55.09 Yarn (other than sewing

thread) of synthetic staple
fibers, not put up for retail
sale:
weight of staple fibers of nylon
or other polyamides:
4153 5509.1100 --Single yarn 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 90
CH, IS, KR, AU, HK,
MO, GE
4154 5509.1200 --Multiple (folded) or cabled yarn 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 90
CH, IS, KR, AU, HK,
MO, GE
598
No. Tariff Code -Containing
Article85% or more by MFN Rate
description Conventional Rate (%) Preferential Rate (%) General
weight of polyester staple fibers: (%) Rate (%)
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE

weight of acrylic or modacrylic
staple fibers：
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, TW, GE
AP
3.3
-Other yarn, containing 85% or

more by weight of synthetic
staple fibers：
CH, IS, KR, AU, HK,
MO, GE
CH, IS, AU, HK, MO,
2 GE
KR
-Other yarn, of polyester staple

fibers：
4161 5509.5100 --Mixed mainly or solely with 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 90
artificial staple fibers CH, IS, AU, HK, MO, LD
2 GE
KR
wool or fine animal hair CH, IS, KR, AU, HK, LD
MO, GE
cotton CH, IS, KR, AU, HK, LD
MO, TW, GE
3.3 AP
599
(%) Rate (%)
CH, IS, KR, AU, HK,
MO, GE
-Other yarn, of acrylic or

modacrylic staple fibers:
4165 5509.6100 --Mixed mainly or solely with 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 90
wool or fine animal hair CH, IS, KR, AU, HK,
MO, GE
cotton CH, IS, KR, AU, HK,
MO, GE
3.3 AP
MO, GE
-Other yarn:
wool or fine animal hair CH, KR, AU, HK, MO,
GE
cotton CH, IS, KR, AU, HK,
MO, TW, GE
CH, IS, KR, AU, HK,
MO, GE

thread) of artificial staple
fibers, not put up for retail sale:
weight of artificial staple fibers:
CH, IS, AU, HK, MO,
TW, GE
3 KR
3.3 AP
CH, IS, AU, HK, MO,
TW, GE
3 KR
600
(%) Rate (%)
4173 5510.2000 -Of synthetic staple fibers, 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
containing less than 85% by CH, IS, KR, AU, HK,
weight of such fibers MO, GE
4174 5510.3000 -Other yarn, mixed mainly or 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
solely with cotton CH, IS, KR, AU, HK,
MO, TW, GE
3.3 AP
2 KR
3.3 AP

thread) of man-made staple
fibers, put up for retail sale:
containing 85% or more by CH, IS, KR, AU, HK,
containing less than 85% by CH, IS, KR, AU, HK,
4178 5511.3000 -Of artificial staple fibers 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 90
CH, IS, KR, AU, HK,
MO, GE

staple fibers, containing 85%
or more by weight of synthetic
staple fibers:
weight of polyester staple fibers:
4179 5512.1100 --Unbleached or bleached 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
CR, IS, AU, HK, MO,
TW, GE
4.5 CH
5.2 AP
6 KR
4180 5512.1900 --Other 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 130
PE, CR, CH, IS, AU,
HK, MO, TW, GE
7 KR

weight of acrylic or modacrylic
staple fibers:
601
(%) Rate (%)
CR, IS, AU, HK, MO,
GE
3.9 CH
5.2 KR
HK, MO, GE
5.2 AP
-Other:
5.4 GE
7.2 CH
KR
4184 5512.9900 --Other 8 0 AS, SG, PK, CL, NZ, 0 KH, MM, LA, 130
HK, MO, TW, GE LD
6 KR

staple fibers, containing less
than 85% by weight of such
fibers, mixed mainly or solely
with cotton, of a weight not
exceeding 170 g/m2:
-Unbleached or bleached:
--Of polyester staple fibers, plain
weave:
4185 5513.1110 ---Unbleached 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
GE
4.8 AP, CH
6.4 KR
4186 5513.1120 ---Bleached 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
GE
4.5 CH
4.8 AP
6 KR
--3-thread or 4-thread twill,

:
including cross twill, of polyester
staple fibers
602
(%) Rate (%)
GE
4.8 CH
6.4 KR
GE
5.4 CH
7.2 KR
--Other woven fabrics of

polyester staple fibers:
GE
4.8 CH
6.4 KR
7.2 AP
GE
5.4 CH
7.2 KR
4191 5513.1900 --Other woven fabrics 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
GE
4.8 AP
5.4 CH
7.2 KR
-Dyed:
4192 5513.2100 --Of polyester staple fibers, plain 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
weave CR, CH, IS, KR, AU, HK, 1LD1
MO, TW,
GE
5.2 AP
--Other woven fabrics of
polyester staple fibers:
including cross twill, of polyester CR, CH, IS, KR, AU, 1LD1
staple fibers HK, MO, GE
603
(%) Rate (%)
4194 5513.2390 ---Other 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 130
HK, MO, GE
4 KR
4195 5513.2900 --Other woven fabrics 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
CR, CH, IS, KR, AU,
HK, MO, GE

weave CR, CH, IS, KR, AU, 1LD1
HK, MO, GE
--Other woven fabrics:

including cross twill, of polyester CR, CH, IS, KR, AU, HK, 1LD1
staple fibers MO, GE
5.2 AP
4198 5513.3920 ---Other woven fabrics of 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
polyester staple fibers CR, CH, IS, KR, AU, 1LD1
HK, MO, GE
4199 5513.3990 ---Other woven fabrics 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
HK, MO, GE
-Printed:
4200 5513.4100 --Of polyester staple fibers, plain 8 0 AS, SG, PK, CL, NZ, PE, 0 KH, MM, LA, 130
weave CR, CH, IS, KR, AU, Favored Nation
HK, MO, GE LD
--Other woven fabrics:

including cross twill, of polyester CR, CH, IS, KR, AU, 1LD1
staple fibers HK, MO, GE
HK, MO, GE
HK, MO, GE
604
(%) Rate (%)
staple fibers, containing less
than 85% by weight of such
fibers, mixed mainly or solely
with cotton, of a weight
exceeding 170 g/m2:
-Unbleached or bleached：
--Of polyester staple fibers,
plain weave：
4204 5514.1110 ---Unbleached 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 130
MO, GE
4.8 CH
5.2 AP
6.4 KR
5.4 GE
7.2 CH
：
KR
--3-thread or 4-thread twill,

including cross twill, of
polyester staple fibers
4.8 GE
6.4 CH
KR
5.4 GE
7.2 CH
KR
--Other woven fabrics：

---Other woven fabrics of
polyester staple fibers：
4208 5514.1911 ----Unbleached 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
GE
4.8 CH
6.4 KR
4209 5514.1912 ----Bleached 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
5.4 GE
7.2 CH
KR
605
(%) Rate (%)
4210 5514.1990 ---Other 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 1LD1 130
CR, IS, AU, HK, MO,
GE
4.8 CH
5.2 AP
6.4 KR
-Dyed：
MO, GE
including cross twill, of CR, CH, IS, KR, AU, 1LD1
polyester staple fibers HK, MO, GE
4213 5514.2300 --Other woven fabrics of 8 0 AS, SG, PK, CL, NZ, PE, 0 KH, MM, LA, 130
polyester staple fibers CR, CH, IS, KR, AU, HK, Favored Nation LD
MO, GE
4214 5514.2900 --Other woven fabrics 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, GE
-Of yarns of different colors：

4215 5514.3010 ---Of polyester staple fibers, plain 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, GE
including cross twill, of polyester CR, CH, IS, KR, AU, HK, 1LD1
HK, MO, GE
4218 5514.3090 ---Other woven fabrics 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, GE
-Printed：
MO, GE
606
(%) Rate (%)
4220 5514.4200 --3-thread or 4-thread twill, 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 1LD1 130
including cross twill, of polyester CR, CH, IS, KR, AU, HK,
4221 5514.4300 --Other woven fabrics of 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 1LD1 130
polyester staple fibers CR, CH, IS, KR, AU, HK,
MO, GE
4222 5514.4900 --Other woven fabrics 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 1LD1 130
MO, GE
55.15 Other woven fabrics of

synthetic staple fibers：
-Of polyester staple fibers:
4223 5515.1100 --Mixed mainly or solely with 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 1LD1 130
viscose rayon staple fibers CR, CH, IS, KR, AU, HK,
MO, TW, GE
5.2 AP
4224 5515.1200 --Mixed mainly or solely with 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
man-made filaments CR, CH, IS, KR, AU, HK, 1LD1
MO, TW, GE
5.2 AP
wool or line animal hair CR, CH, IS, KR, AU, HK, 1LD1
MO, GE
MO, GE
5.2 AP
-Of acrylic or modacrylic staple

fibers：
MO, GE
wool or fine animal hair CR, IS, KR, AU, HK, LD
MO, GE
3.6 CH
607
(%) Rate (%)
4229 5515.2900 --Other 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 1LD1 130
MO, GE
-Other woven fabrics：

MO, GE
MO, GE
5.2 AP
55.16 Woven fabrics of artificial

staple fibers：
weight of artificial staple
fibers：
MO, GE
3.6 CH
4233 5516.1200 --Dyed 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, TW,
GE
MO, GE
MO, GE

weight of artificial staple fibers,
mixed mainly or solely with wool
or fine animal hair：
MO, GE
3.6 CH
608
(%) Rate (%)
4237 5516.2200 --Dyed 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 130
HK, MO, TW, GE
5.2 AP
6 KR
HK, MO, GE
HK, MO, GE

mixed mainly or solely with
man-made filaments:
MO, GE
3.6 CH
HK, MO, GE
HK, MO, GE
HK, MO, GE

mixed mainly or solely with wool
or fine animal hair:
MO, GE
3.6 CH
MO, GE
3.6 CH
609
(%) Rate (%)
HK, MO, GE
HK, MO, GE
-Other:
MO, GE
3.6 CH
4249 5516.9200 --Dyed 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 130
PE, CR, CH, IS, AU,
HK, MO, GE
6 KR
HK, MO, GE
MO, GE
5.2 AP
610
Chapter 56
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and products thereof
Notes:
(a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or products (for example, perfumes or cosmetics of Chapter 33,
soaps or detergents of Tax 34.01, polishes, creams or similar products of Tax 34.05 fabric softeners of Tax 38. 09) where the textile material is
present merely as a carrying medium:
(b) Textile products of Tax 58.11;
(c) Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (Tax 68. 05);
(d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (Tax 68.14);
(e) Metal foil on a backing of felt or nonwovens (Generally section XIV or section XV)
(f) Sanitary towels(pads) and tampons, napkins and napkin liners for babies and similar products of Tax 96.19.
2.. The term “ felt” includes needle-loom felt and fabrics consisting of a web of textile fibers the cohesion of which has been enhanced by a
stitch-bonding process using fibers from the web itself.
3. Tax 56. 02 and 56. 03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the
nature of these materials (compact or cellular).
Tax 56. 03 also includes nonwovens in which plastics or rubber forms
Tax 56. 02 and 56. 03 do not, however, cover:
(a) Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50% or less by weight of textile material or felt
completely embedded in plastics or rubber (Chapter 39 or 40);
(b) Nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided
that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (Chapter 39 or 40) ; or
(c) Plates, sheets or strips of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present
merely for reinforcing purposes (Chapter 39 or 40).
4. Tax 56. 04 does not cover textile yarn, or strip or the like of Tax 54. 04 or 54.05, in which the impregnation, coating or covering cannot be seen
with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of color.
(%) Rate (%)
56.01 Wadding of textile materials
and products thereof; textile,
fibers, not exceeding 5 mm in
length (flock), textile dust and
mill naps
-Wadding of textile materials and
products thereof:
4252 5601.2100 --Of cotton 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
4.5 PK
--Of man-made fibers:

4253 5601.2210 ---Cigarette filter tips 8 0 AS, SG, 0 Favored Nation 100
1LD1
CL, NZ, PE,
CR, IS, HK,
MO
3.6 CH
4.8 PK
LD
CL, NZ, PE,
CR, IS, AU,
HK, MO, TW,
GE
3.6 CH
7.2 KR
611
(%) Rate (%)
MO, GE
4.5 PK
4256 5601.3000 -Textile Hock and dust and mill 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
naps CH, IS, KR, AU, HK, 1LD1
MO, GE
4.5 PK
ex56013000 Textile fibers of two or more ∆5
organic polymers (skin/core,
side-by-side or island-in-the-sea
type cross-section, length ≤5mm)
56.02 Felt, whether or not
impregnated, coated, covered
or laminated:
4257 5602.1000 -Needle-loom felt and 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
stitch-bonded fiber fabrics CH, IS, KR, AU, HK, 1LD1
MO, GE
4.5 PK
-Other felt, not impregnated,

coated, covered or laminated:
4258 5602.2100 --Of wool or fine animal hair 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
MO, GE
4.5 PK
4259 5602.2900 --Of other textile materials 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
MO, GE
4.5 PK
MO, GE
4.5 PK
56.03 Nonwovens, whether or not 、

or laminated:
-Of man-made filaments:
--Weighing not more than 25
g/m2:
4261 5603.1110 ---Impregnated, coated, covered 8 0 AS, SG, PK, CL, NZ, PE, 0 KH, MM, LA, 70
or laminated CR, CH, IS, KR, AU, HK, Favored Nation
MO, TW, GE LD
5.2 AP
612
(%) Rate (%)
1LD1
PK, CL, NZ,
PE, CR, CH,
IS, AU, HK,
MO, GE
4 KR
6.8 AP
--Weighing more than 25 g/m2
but not more than 70g/m2:
4263 5603.1210 ---Impregnated, coated, covered 8 0 AS, SG, 0 KH, 70
or laminated PK, CL, NZ, MM, LA,
LD
IS, AU, HK,
MO, GE
5.2 AP
6 KR
MO, TW, GE

but not more than 150 g/m2:
4265 5603.1310 ---Impregnated, coated, covered 8 0 AS, SG, 0 Favored Nation 70
or laminated 1LD1
PK, CL, NZ,
PE, CR, CH,
IS, KR, AU,
HK, MO, TW,
GE
5.2 AP
MO, TW, GE
--Weighing more than 150 g/m2:

or laminated 1LD1
PK, CL, NZ,
PE, CR, CH,
IS, AU, HK,
MO, TW, GE
5.2 AP
6 KR
MO, TW, GE
5.2 AP
-Other:
--Weighing not more than 25
g/m2:
613
(%) Rate (%)
4269 5603.9110 ---Impregnated, coated, covered 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 70
or laminated PE, CR, CH, IS, AU, 1LD1
HK, MO, GE
4 KR
5.2 AP
ex56039110 Battery diaphragm fabric made of ∆5

ethylene polymer
1LD1
PK, CL, NZ,
PE, CR, CH,
IS, AU, HK,
MO, GE
4 KR
6.8 AP
or laminated 1LD1
PK, CL, NZ,
PE, CR, CH,
IS, AU, HK,
MO, GE
4 KR
5.2 AP
ethylene polymer
4272 5603.9290 ---Other 8 0 AS, PK, CL, NZ, PE, CR, 0 KH, MM, LA, 85
MO, TW, GE LD
5.2 AP

or laminated 1LD1
PK, CL, NZ,
PE, CR, CH,
IS, AU, HK,
MO, GE
4 KR
5.2 AP
ethylene polymer
MO, TW, GE
5.2 AP
--Weighing more than 150 g/m2:
4275 5603.9410 ---Impregnated, coated, covered 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 70
or laminated CR, CH, IS, KR, AU, HK, 1LD1
MO, TW, GE
5.2 AP
614
(%) Rate (%)
4276 5603.9490 ---Other 8 0 AS, SG, 0 KH, 85
PK, CL, NZ, MM, LA,
LD
IS, AU, HK,
MO, TW, GE
5.2 AP
6 KR
56.04 Rubber thread and cord, textile
covered; textile yarn, and strip
and the like of Tax 54.04 or
54.05, impregnated, coated,
covered or sheathed with
rubber or plastics:
4277 5604.1000 -Rubber thread and cord, textile 5 0 AS, PK, CL, NZ, PE, CR, 0 KH, MM, LA, 80
covered CH, IS, KR, AU, HK, Favored Nation
MO, GE LD
GE
2 KR
56.05 Rubber thread and cord, textile,
covered; textile yarn, and strip
and the like of Tax 54.04 or
covered or sheathed with
rubber or plastics:
4279 5605.0000 Rubber thread and cord, textile 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
covered; textile yarn, and strip CH, IS, KR, AU, HK, LD
and the like of Tax 54.04 or MO, GE
covered or sheathed with rubber
or plastics:
56.06 Gimped yarn, and strip and the
like of Tax 54. 04 or 54. 05,
gimped (other than those of Tax
56, 05 and gimped horsehair
yarn); chenille yarn (including
flock chenille yarn); loop wale
-yarn:
4280 5606.0000 Gimped yarn, and strip and the 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
like of Tax 54. 04 or 54. 05, CH, IS, KR, AU, HK, LD
gimped (other than those of Tax MO, GE
56, 05 and gimped horsehair
yarn); chenille yarn (including
flock chenille yarn); loop wale
-Yarn:
56.07 Twine, cordage, ropes and
cables, whether or not plaited
or braided and whether or not :
or sheathed with rubber or
plastics
-Of sisal or other textile fibers of
the genus agave:
4281 5607.2100 --Binder or baler twine 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
615
,
616
(%) Rate (%)
MO, GE
-Of polyethylene or
polypropylene:
4283 5607.4100 --Binder or baler twine 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 100
MO, GE
MO, GE
4285 5607.5000 -Of other synthetic fibers 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 100
MO, TW, GE
-Other:
4286 5607.9010 ---Of abaca (Manila hemp) or 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
other hard (leaf) fibers CH, IS, KR, AU, HK, LD
MO, GE
4287 5607.9090 ---Other 5 0 AS, PK, CL, NZ, PE, CR, 0 KH, MM, LA, 100
MO, GE LD
2.5
AP
56.08 Knotted netting of twine,

cordage or rope; made up
fishing nets and other made up
nets, of textile materials:
-Of man-made textile materials:
4288 5608.1100 --Made up fishing nets 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
4.5 GE
PK
MO, TW, GE
3.6 CH
4290 5608.9000 -Other 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 100
4.5 GE
PK
617
(%) Rate (%)
56.09 Products of yarn, strip or the
like of Tax 54. 04 or 54. 05,
twine, cordage, rope or cables,
included
4291 5609.0000 Products of yarn, strip or the like 8 0 AS, CL, NZ, PE, CR, CH, 0 AP, Favored Nation 100
of Tax 54. 04 or 54. 05, twine, IS, KR, AU, HK, MO, LD
cordage, rope or cables, not GE
elsewhere specified or included
4 PK
618
Chapter 57
Carpets and other textile floor coverings
1. For the purposes of this Chapter, the term “carpels and other textile floor coverings” means floor coverings in which textile
materials serve as the exposed surface of the article when in use and includes products having the characteristics of textile floor
coverings but intended for use for other purposes.
2. This Chapter does not cover floor covering underlays.
(%) Rate (%)
57.01 Carpets and other textile floor
coverings, knotted, whether or
not made up:
4292 5701.1000 -Of wool or fine animal hair 6 0 AS, SG, 0 Favored Nation 130
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
-Of other textile materials:
4293 5701.9010 ---Of man-made textile materials 6 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
4294 5701.9020 ---Of silk 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
coverings, woven, not tufted or
flocked, whether or not made
up, including “Kelem”,
“Soumak”, “Karamanie” and
similar handwoven rugs:
4296 5702.1000 -''Kelem”, '‘Soumak”, 6 0 AS, SG, 0 AP, Favored Nation 130
'‘Karamanie” and similar PK, CL, NZ, LD
handwoven rugs PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
619
(%) Rate (%)
4297 5702.2000 -Floor coverings of coconut 6 0 AS, SG, 0 Favored Nation 100
fibers (coir) PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
-Other, of pile construction, not
made up:
4298 5702.3100 --Of wool or fine animal hair 4 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, GE
3 CH
4299 5702.3200 --Of man-made textile materials 6 0 AS, SG, 0 Favored Nation 130
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
4300 5702.3900 --Of other textile materials 6 0 AS, SG, 0 AP, Favored Nation 100
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
-Other, of pile construction, made
up:
4301 5702.4100 --Of wool or fine animal hair 4 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
HK, MO, GE
4302 5702.4200 --Of man-made textile materials 4 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
HK, MO, GE
4303 5702.4900 --Of other textile materials 6 0 AS, SG, 0 Favored Nation 100
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4 AP
4.2 CH
5.6 KR
-Other, not of pile construction,
not made up:
620
(%) Rate (%)
4304 5702.5010 ---Of wool or fine animal hair 6 0 AS, SG, 0 Favored Nation 130
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
4305 5702.5020 ---Of man-made textile materials 6 0 AS, SG, 0 Favored Nation 130
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
4306 5702.5090 ---Of other textile materials 6 0 AS, SG, 0 Favored Nation 100
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
-Other, not of pile construction,
made up:
4307 5702.9100 --Of wool or fine animal hair 6 0 AS, SG, 0 Favored Nation 130
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
4308 5702.9200 --Of man-made textile materials 6 0 AS, SG, 0 Favored Nation 130
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
coverings, tufted, whether or
not made up:
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
621
(%) Rate (%)
4311 5703.2000 -Of nylon or other polyamides 4 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4.5 PK
7 KR
4312 5703.3000 -Of other man-made textile 4 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
materials CH, IS, KR, AU, HK, LD
MO, GE
4313 5703.9000 -Of other textile materials 6 0 AS, SG, 0 AP, Favored Nation 100
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
coverings, of felt, not tufted
or flocked, whether or not
made up：
4314 5704.1000 -Tiles, having a maximum 6 0 AS, SG, 0 Favored Nation 130
surface area of 0.3 m2 CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
4315 5704.2000 -Tiles, having a maximum 4 0 AS, SG, 0 Favored Nation 130
surface area more than 0.3m2 but CL, NZ, PE, LD
not more than 1m2 CR, CH, IS,
KR, AU, HK,
MO, GE
4 PK
MO, GE
4 PK
57.05 Other carpets and other textile
floor coverings, whether or
not made up：
4317 5705.0010 ---Of wool or fine animal hair 6 0 AS, SG, 0 AP, Favored Nation 130
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
4318 5705.0020 ---Of man-made textile materials 4 0 AS, SG, CL, NZ, PE, CR, 0 AP, Favored Nation 130
MO, GE
4 PK
622
(%) Rate (%)
4319 5705.0090 ---Of other textile materials 6 0 AS, SG, 0 AP, Favored Nation 100
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
623
Chapter 58
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
1. This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods
of Chapter 59.
2. Tax 58. 01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up.
3. For the purpose of Tax 58. 03, “ gauze” means a fabric with a warp composed wholly or in part of standing or ground threads which cross the
standing or ground threads making a half turn, a complete turn or more to form loops through which circled with weft threads.
4. Tax 58. 04 does not apply to knotted net fabrics of twine, cordage or rope, of Tax 56. 08.
5. For the purposes of Tax 58. 06, the expression “narrow woven fabrics” means:
(a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or
otherwise made) on both edges;
(b) Tubular woven fabrics of a flattened width not exceeding 30 cm;
(c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm.
Narrow woven fabrics with woven fringes are to be classified in Tax 58. 08
6. In Tax 58. 10, the expression “embroidery” means 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 Tax does not apply to needlework tapestry (Tax 58. 05).
7. In addition to the products of Tax 58. 09, this Chapter also includes products made of metal thread and of a kind used in apparel, as furnishing
fabrics or for similar purposes.
(%) Rate (%)
58.01 Woven pile fabrics and chenille
fabrics, other than fabrics of
Tax 58. 02 or 58. 06:
4320 5801.1000 -Of wool or fine animal hair 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
CR, CH, IS, KR, AU,
HK, MO, GE
-Of cotton:
4321 5801.2100 --Uncut weft pile fabrics 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 70
MO, GE
3.6 CH
4322 5801.2200 --Cut corduroy 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
MO, TW, GE
4323 5801.2300 --Other weft pile fabrics 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
4 KR
4324 5801.2600 --Chenille fabrics 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
MO, GE
--Warp pile fabrics:
624
(%) Rate (%)
4325 5801.2710 ---Warp pile fabrics(epingle) 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
(uncut) CH, IS, KR, AU, HK,
MO, GE
4326 5801.2720 ---Warp pile fabrics (cut) 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, KR, AU, HK,
MO, GE
-Of man-made fibers:

4327 5801.3100 --Uncut well pile fabrics 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 130
PE, CR, CH, IS, AU,
HK, MO, GE
6 KR
4328 5801.3200 --Cut corduroy 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
HK, MO, GE
4329 5801.3300 --Other weft pile fabrics 8 0 AS, SG, PK, CL, NZ, PE, 0 KH, MM, LA, 130
MO, TW, GE LD
4330 5801.3600 --Chenille fabrics 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
HK, MO, GE
--Warp pile fabrics

4331 5801.3710 ---Warp pile fabrics (epingle) 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
(uncut) CR, CH, IS, KR, AU,
HK, MO, GE
4332 5801.3720 ---Warp pile fabrics (cut) 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
CR, CH, IS, KR, AU,
HK, MO, GE

4333 5801.9010 ---Of silk or spun silk 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
CR, CH, IS, KR, AU,
HK, MO, GE
CR, CH, IS, KR, AU,
HK, MO, GE
625
(%) Rate (%)
58.02 Terry toweling and similar
woven terry fabrics, other than
narrow fabrics of Tax 58.06;
tufted textile fabrics, other than
products of Tax 57.03:
-Terry toweling and similar
woven terry fabrics, of cotton:
4335 5802.1100 --Unbleached 8 0 AS, SG, PK, CL, NZ, PE, 0 AP, Favored Nation 70
MO, GE
3.6 CH
CH, IS, KR, AU, HK,
MO, GE
-Terry toweling and similar

woven terry fabrics, of other
textile materials:
4337 5802.2010 ---Of silk or spun silk 8 0 AS, SG, PK, CL, NZ, PE, 0 AP, Favored Nation 130
MO, GE
3.6 CH
4338 5802.2020 ---Of wool or fine animal hair 8 0 AS, SG, PK, CL, NZ, PE, 0 AP, Favored Nation 130
MO, GE
3.6 CH
4339 5802.2030 ---Of man-made fibers 8 0 AS, SG, PK, CL, NZ, PE, 0 AP, Favored Nation 130
4.2 CH
5.6 KR
4340 5802.2090 ---Other 8 0 AS, SG, PK, CL, NZ, PE, 0 AP, Favored Nation 80
MO, GE
3.6 CH
-Tufted textile fabrics:

CR, CH, IS, KR, AU,
HK, MO, GE
4342 5802.3020 ---Of wool or fine animal hair 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
CR, CH, IS, KR, AU,
HK, MO, GE
626
(%) Rate (%)
4343 5802.3030 ---Of cotton or bast fibers 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, KR, AU, HK,
MO, GE
4344 5802.3040 ---Of man-made fibers 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
CR, CH, IS, KR, AU,
HK, MO, GE
4345 5802.3090 ---Of other textile materials 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 80
CR, CH, IS, KR, AU,
HK, MO, GE
58.03 Gauze, other than narrow

fabrics of Tax 58. 06:
4346 5803.0010 ---Of cotton 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 70
IS, KR, AU, HK, MO,
4 GE
PK
4347 5803.0020 ---Of silk or spun silk 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 130
CH, IS, KR, AU, HK,
MO, GE
4 PK
4348 5803.0030 ---Of man-made fibers 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
MO, GE
5 PK
4349 5803.0090 ---Of other textile materials 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
MO, GE
4 PK
58.04 Tulles and other net fabrics, not

including woven, knitted or ;
crocheted fabrics; lace in the ,
piece, in strips or in motifs, :
other than fabrics of Tax 60. 02
-Tulles and other net fabrics:
4350 5804.1010 ---Of silk or spun silk 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 130
CH, IS, KR, AU, HK,
MO, GE
4 PK
5.2 AP
627
(%) Rate (%)
4351 5804.1020 ---Of cotton 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 70
KR, AU, HK, MO, GE
4 PK
5.2 AP, CH
4352 5804.1030 ---Of man-made fibers 8 0 AS, SG, CL, NZ, PE, CR, 0 KH, MM, LA, 130
IS, AU, HK, MO, TW, GE Favored Nation
3.6 CH LD
4.5 PK
5.2 AP
8.4 KR
4353 5804.1090 ---Of other textile materials 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 90
CH, IS, KR, AU, HK,
MO, TW, GE
4 PK
5.2 AP
-Mechanically made lace:

4354 5804.2100 --Of man-made fibers 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
MO, TW, GE
4 PK
--Of other textile materials:

4355 5804.2910 ---Of silk or spun silk 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
MO, GE
4 PK
4356 5804.2920 ---Of cotton 8 0 AS, CL, NZ, PE, CR, CH, 0 KH, MM, LA, 70
IS, KR, AU, HK, MO, Favored Nation
4 GE LD
PK
MO, GE
4 PK
4358 5804.3000 -Hand-made lace 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
MO, GE
4 PK
628
(%) Rate (%)
58.05 Hand-woven tapestries of the ,
type Gobelins, Flanders,
Aubusson, Beauvais and the
like, and needle-worked
tapestries (for example, petit
point, cross stitch), whether or
not made up:
4359 5805.0010 ---Needle-worked tapestries 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 130
3.6 CH
6 PK
3.6 CH
6 PK
58.06 Narrow woven fabrics, other

than goods of Tax 58. 07;
narrow fabrics consisting of
warp without weft assembled
by means of an adhesive
(bolduc):
-Woven pile fabrics (including
terry toweling and similar terry
fabrics) and chenille fabrics:
4361 5806.1010 ---Of cotton or bast fibers 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 70
IS, KR, AU, HK, MO,
GE
4 PK
6.4 AP
4362 5806.1090 ---Of other textile materials 8 0 AS, SG, CL, NZ, PE, CR, 0 KH, MM, LA, 80
MO, TW, GE LD
4 PK
5.2 AP
4363 5806.2000 -Other woven fabrics, 8 0 AS, SG, CL, NZ, PE, CR, 0 KH, MM, LA, 100
containing by weight 5% or CH, IS, KR, AU, HK, Favored Nation
more of elastomeric yarn or MO, TW, GE LD
rubber thread
4 PK
4364 5806.3100 --Of cotton 8 0 AS, CL, NZ, PE, CR, CH, 0 KH, MM, LA, 70
IS, KR, AU, HK, MO, Favored Nation
4 GE LD
PK
629
630
General
(%) Rate (%)
4365 5806.3200 --Of man-made fibers 8 0 AS, SG, CL, NZ, PE, CR, 0 KH, MM, LA, 130
MO, TW, GE LD
4 PK
5.2 AP

4366 5806.3910 ---Of silk or spun silk 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
MO, GE
4 PK
4367 5806.3920 ---Of wool or fine animal hair 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
MO, GE
4 PK
MO, GE
4 PK
-Fabrics consisting of warp

:
without weft assembled by means
of an adhesive (bolduc):
4369 5806.4010 ---Of cotton or bast fibers 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 70
4 GE
4.8 PK
AP
4370 5806.4090 ---Of other textile materials 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
MO, GE
4 PK
58.07 Labels, badges and similar

products of textile materials, in
the piece, in strips or cut to
shape or size, not embroidered:
4371 5807.1000 -Woven 8 0 AS, SG, PK, CL, NZ, PE, 0 KH, MM, LA, 100
MO, TW, GE LD
5.2 AP
631
(%) Rate (%)
4372 5807.9000 -Other 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 100
CH, IS, KR, AU, HK,
MO, GE
4 PK
58.08 Braids in the piece; ornamental

trimmings in the piece, without
embroidery, other than knitted
or crocheted; tassels, pompons
and similar products
4373 5808.1000 -Braids in the piece 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 100
CH, IS, KR, AU, HK,
MO, GE
4374 5808.9000 -Other 8 0 AS, SG, CL, NZ, PE, CR, 0 KH, MM, LA, 100
MO, GE LD
4 PK
58.09 Woven fabrics of metal thread
and woven fabrics of metallized
yarn of Tax 56. 05, of a kind
used in apparel, as furnishing
fabrics or for similar purposes,
included:
4375 5809.0010 ---Combined with cotton 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 90
MO, GE
4 PK
4376 5809.0020 ---Combined with man-made 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
fibers CH, IS, KR, AU, HK, LD
MO, GE
4 PK
MO, GE
4 PK
58.10 Embroidery in the piece, in

strips or in motifs:
4378 5810.1000 -Embroidery without visible 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
ground CH, IS, KR, AU, HK, LD
MO, GE
4 PK
-Other embroidery:
4379 5810.9100 --Of cotton 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 130
CH, IS, KR, AU, HK,
MO, GE
632
(%) Rate (%)
4380 5810.9200 --Of man-made fibers 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 130
CH, IS, AU, HK, MO,
TW, GE
4 PK
6 KR
4381 5810.9900 --Of other textile materials 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 130
CH, IS, KR, AU, HK,
MO, GE
4 PK
58.11 Quilted textile products in the
piece, composed of one or more
layers of textile materials
assembled with padding by
stitching or otherwise, other
than embroidery of Tax 58.10:
4382 5811.0010 ---Of silk or spun silk 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, GE
5.6 AP
4383 5811.0020 ---Of wool or fine animal hair 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
CR, CH, IS, KR, AU,
HK, MO, GE
4384 5811.0030 ---Of cotton 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 80
CH, IS, KR, AU, HK,
MO, GE
4385 5811.0040 ---Of man-made fibers 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
CR, IS, AU, HK, MO, GE
3.6 CH
8.4 KR
4386 5811.0090 ---Of other textile materials 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 90
CR, CH, IS, KR, AU,
HK, MO, GE
633
Chapter 59
Impregnated, coated, covered or laminated textile fabrics; textile products of a kind suitable for industrial use
Notes:
1. Except where the context otherwise requires, for the purposes of this Chapter the expression “textile fabrics'' applies only to the woven fabrics
of Chapters 50 to 55 and Tax 58.03 and 58. 06, the braids and ornamental trimmings in the piece of Tax 58.08 and the knitted or crocheted fabrics
of Tax 60.02 to 60.06.
2. Tax 59. 03 applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the
plastic material (compact or cellular), other than:
(i) Fabrics in which the impregnation, coating, or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the
purpose of this provision, no account should be taken of any resulting change of color;
(ii) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15℃ and
30℃ (usually Chapter 39);
(iii) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material,
provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (Chapter 39);
(iv) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58
or 60);
(v) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes
(Chapter 39);
(vi) Textile products of Tax 58. 11;
(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics of Tax 56.04.
3. For the purposes of Tax 59. 05, the expression “textile wall coverings” applies to products in rolls, of a width of not less than 45 cm, suitable
for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or
coated to permit pasting).
This Tax does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (Tax 48.14) or on a
textile backing (generally Tax 59.07).
4. For the purposes of Tax 59. 06, the expression “rubberized textile fabrics” means:
(a) Textile fabrics impregnated, coated, covered or laminated with rubber:
(i) Weighing not more than 1, 500 g/m2; or
(ii) Weighing more than 1, 500 g/m2 and containing more than 50% by weight of textile materials
(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of Tax 56. 04; and
(c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square meter
This Tax does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present
merely for reinforcing purposes (Chapter 40), or textile products of Tax 58. 11.
5. Tax 59. 07 does not apply to:
(a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the
purpose of this provision, no account should be taken of any resulting change of color;
(b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);
(c) Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation
pile fabrics remain classified in this Tax;
(d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances;
(e) Wood veneered on a backing of textile fabrics (Tax 44. 08);
(f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (Tax 68. 05);
(g)Agglomerated or reconstituted mica, on a backing of textile fabrics (Tax 68. 14); or
(h)Metal foil on a backing of textile fabrics (Generally section XIV or XV).
6. Tax 59. 10 does not apply to:
(a) Transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or
(b) Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or
cord impregnated, coated, covered or sheathed with rubber (Tax 40. 10).
7. Tax 59. 11 applies to the following goods, which cannot be classified in any Tax of Section XI:
(a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the
products of Tax 59. 08 to 59. 10), (Tax 40. 10).
(i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card
clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for
covering weaving spindles (weaving beams) ;
(ii) Bolting cloth;
(iii) Straining cloth of a kind used in oil presses or the like, of textile materials or of human hair;
(iv) Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other
technical purposes;
(v) Textile fabrics reinforced with metal, of a kind used for technical purposes;
(vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating
materials;
(b) Textile products (other than those of Tax 59. 08 to 59. 10) of a kind used for technical purposes, for example, textile fabrics and felts, endless
or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers,
polishing discs and other machinery parts.
634
(%) Rate (%)
59.01 Textile fabrics coated with gum
or amylaceous substances, of
a kind used for the outer covers
of books or the like; tracing
cloth; prepared painting
canvas; buckram and similar
stiffened textile fabrics of a
kind used for hat foundations：
-Textile fabrics coated with gum
or amylaceous substances, of a
kind used for the outer covers of
books or the like:
4387 5901.1010 ---Of cotton or bast fibers 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
4 PK, KR
4388 5901.1020 ---Of man-made fibers 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
MO, GE
4 PK
MO, GE
4 PK
-Other：
4390 5901.9010 ---Prepared painting canvas 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
4.5 GE
PK
---Other：
4391 5901.9091 ----Of cotton or bast fibers 8 0 AS, CL, NZ, PE, CR, CH, 0 KH, MM, LA, 80
IS, KR, AU, HK, MO, Favored Nation LD
4.5 GE
PK
4392 5901.9092 ----Of man-made fibers 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 130
4.5 GE
PK
635
(%) Rate (%)
4.5 GE
PK
59.02 Tyre cord fabric of high

tenacity yarn of nylon or other
polyamides, polyesters or
viscose rayon:
4394 5902.1010 ---Of polyamides(nylon-6) 8 0 AS, SG, 0 Favored Nation 40
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK
5.2 AP
6.5 KR
4395 5902.1020 ---Of polyamides (nylon-6, 6) 8 0 AS, SG, 0 Favored Nation 40
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK
5.2 AP
6.5 KR
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK, KR
5.2 AP
4397 5902.2000 -Of polyesters 8 0 AS, SG, 0 Favored Nation 40
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK
5.2 AP
7 KR
NZ, PE, CR, LD
IS, KR, AU,
HK, MO, GE
3 CH
4 PK
59.03 Textile fabrics impregnated,
coated, covered or laminated
with plastics, other than those
of Tax 59. 02:
-With poly (vinyl chloride)
636
(%) Rate (%)
4399 5903.1010 ---Insulating cloth or tape 8 0 AS, CL, 0 Favored Nation 40
NZ, PE, CR, LD
CH, IS, KR,
AU, HK, MO,
GE
4 PK
5.2 AP
4400 5903.1020 ---Imitation leather 8 0 AS, SG, 0 Favored Nation 70
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
4 PK
5.2 AP
7 KR
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
4 PK
5.2 AP
7 KR
-With polyurethane

NZ, PE, CR, LD
CH, IS, KR,
AU, HK, MO,
GE
4.5 PK
5.2 AP
4403 5903.2020 ---Imitation leather 8 0 AS, SG, 0 Favored Nation 70
PK, CL, NZ, LD
PE, CR, CH,
IS, AU, HK,
MO, TW, GE
5.2 AP
7 KR
PK, CL, NZ, LD
PE, CR, CH,
IS, AU, HK,
MO, TW, GE
5.2 AP
7 KR
-Other:
NZ, PE, CR, LD
IS, KR, AU,
HK, MO, GE
3 CH
4 PK
5.2 AP
637
(%) Rate (%)
4406 5903.9020 ---Imitation leather 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, AU, HK, MO,
TW, GE
4.5 PK
5.2 AP
6 KR
4407 5903.9090 ---Other 8 0 AS, SG, CL, NZ, PE, CR, 0 KH, MM, LA, 90
TW, GE LD
5.2 AP
7 KR
8.5 PK
59.04 Linoleum, whether or not cut to

shape; floor coverings
consisting of a coating or
covering applied on a textile
backing, whether or not cut to
shape:
4408 5904.1000 -Linoleum 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 90
4.2 CH
5.6 KR
11.2 PK
4.2 CH
5.6 KR
7 PK
59.05 Textile wall coverings:
4410 5905.0000 Textile wall covering 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 80
CH, IS, KR, AU, HK,
MO, GE
4 PK
59.06 Rubberized textile fabrics,

-Adhesive tape of a width not
exceeding 20 cm:
4411 5906.1010 ---Insulating tape 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 40
IS, KR, AU, HK, MO,
GE
4 PK
638
(%) Rate (%)
CH, KR, AU, HK, MO,
GE
4 PK
-Other:
4413 5906.9100 --Knitted or crocheted 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
MO, TW, GE
4 PK
--Other:
4414 5906.9910 ---Insulating cloth or tape 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 40
4 GE
PK
MO, TW, GE
4 PK
59.07 Textile fabrics otherwise

impregnated, coated or
covered; painted canvas being
theatrical scenery, studio
back-cloths or the like:
4416 5907.0010 ---Insulating doth or tape 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 40
KR, AU, HK, MO, GE
3 CH
4.5 PK
5.2 AP
4417 5907.0020 ---Painted canvas 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 50
IS, KR, AU, HK, MO,
GE
4.5 PK
5.2 AP
4.5 PK
5.2 AP
7 KR
59.08 Textile wicks, woven, plaited or
knitted, for lamps, stoves,
lighters, candles or the like;,
incandescent gas mantles and
tubular knitted gas mantle
fabric therefor, whether or not
impregnated:
639
(%) Rate (%)
4419 5908.0000 Textile wicks, woven, plaited or 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 70
knitted, for lamps, stoves, IS, KR, AU, HK, MO,
lighters, candles or the like;, GE
incandescent gas mantles and 4 PK
tubular knitted gas mantle fabric
therefor, whether or not
impregnated
59.09 Textile hose-piping and similar
textile tubing, with or without
lining, armor or accessories of
other materials:
4420 5909.0000 Textile hose-piping and similar 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 35
,
textile tubing, with or without IS, KR, AU, HK, MO,
GE
lining, armor or accessories of
4 PK
other materials.
59.10 Transmission or conveyor belts

or belting, of textile material,
whether or not impregnated,
coated, covered or laminated
with plastics, or reinforced
with metal or other material:
4421 5910.0000 Transmission or conveyor belts 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 35
or belting, of textile material, IS, KR, AU, HK, MO,
TW, GE
whether or not impregnated,
4 PK
coated, covered or laminated with
plastics, or reinforced with metal
or other material
59.11 Textile products and products,
for technical uses, specified in
-Textile fabrics, felt and felt-lined
woven fabrics, coated, covered or
laminated with rubber, leather or
other material, of a kind used for
card clothing, and similar fabrics
of a kind used for other technical
purposes, including narrow
fabrics made of velvet
impregnated with rubber, for
covering weaving spindles
(weaving beams):
4422 5911.1010 ---Narrow fabrics made of velvet 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 75
impregnated with rubber, for IS, KR, AU, HK, MO,
covering weaving spindles GE
(weaving beams) 4 PK
5.2 AP
IS, KR, AU, HK, MO,
GE
4 PK
4424 5911.2000 -Bolting cloth, whether or not 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 35
made up IS, KR, AU, HK, MO,
GE
4 PK
640
(%) Rate (%)
-Textile fabrics and felts, endless
or fitted with linking devices, of a
kind used in paper-making or
similar machines (for example,
for pulp or asbestos-cement):
4425 5911.3100 --Weighing less than 650 g/m2 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 35
4 PK
4426 5911.3200 --Weighing 650 g/m2 or more 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 35
KR, AU, HK, MO, GE
2.4 CH
4 PK
4427 5911.4000 -Straining cloth of a kind used 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 35
in oil presses or the like, CH, IS, KR, AU, HK,
including that of human hair MO
3.2 GE
4 PK
CH, IS, AU, HK, MO,
GE
4 PK
ex59119000 With self-adhesive circular 2.7#1.3

polishing pad manufacturing
semiconductor wafer
641
Chapter 60
Knitted or crocheted fabrics
Notes:
(a) Crochet lace of Tax 58. 04;
(b) Labels, badges or similar products, knitted or crocheted, of Tax 58. 07; or
(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics,
impregnated, coated, covered or laminated, remain classified in Tax 60.01.
2. This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.
3. Throughout the Nomenclature any reference to “knitted” goods include a reference to stitch-bonded goods in which the chain stitches are
formed of textile yarn.
Tax Notes:
Tax 6005.35 includes made of polyethylene monofilament or multifilament polyester fabric, the weight of not less than 30 g / m2, but not
more than 55 g /m2, mesh size of not less than 20 holes per square centimeter, but not more than 100 holes per square centimeter, and alpha
cypermethrin (ISO ), insects and mites nitrile (ISO ) and deltamethrin (INN , ISO) , lambda cyhalothrin (ISO), pyrethrins (ISO) or pirimiphos
methyl (ISO) , impregnated or coated.
(%) Rate (%)
60.01 Pile fabrics, including “long
pile” fabrics and terry fabrics,
knitted or crocheted:
4429 6001.1000 - “Long pile” fabrics 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 130
PE, CR, CH, IS, AU,
HK, MO, GE
5.2 AP
6 KR
-Looped pile fabrics:

4430 6001.2100 --Of cotton 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, KR, AU, HK,
MO, GE
5.2 AP
4431 6001.2200 --Of man-made fibers 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, GE
5.2 AP
4432 6001.2900 --Of other textile materials 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, GE
3.6 CH
-Other:
642
(%) Rate (%)
4433 6001.9100 --Of cotton 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, KR, AU, HK,
MO, GE
5.2 AP
4434 6001.9200 --Of man-made fibers 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 130
PE, CR, CH, IS, AU,
HK, MO, TW, GE
5.2 AP
7 KR
4435 6001.9900 --Of other textile materials 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 1LD1 130
CR, IS, KR, AU, HK,
MO, GE
3.6 CH
60.02 Knitted or crocheted fabrics of

a width not exceeding 30 cm,
more of elastomeric yarn or
rubber thread, other than
those of Tax 60. 01:
-Containing by weight 5% or
more of elastomeric yarn but not
containing rubber thread:
4436 6002.4010 ---Of cotton 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, KR, AU, HK,
MO, GE
5.2 AP
MO, GE
5.2 AP
4438 6002.4030 ---Of synthetic fibers 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, GE
4439 6002.4040 ---Of artificial fibers 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
HK, MO, GE
MO, GE
5.2 AP
-Other：
643
(%) Rate (%)
4441 6002.9010 ---Of cotton 8 0 AS, PK, CL, NZ, PE, CR, 0 KH, MM, LA, 70
CH, IS, KR, AU, HK, Favored Nation LD
MO, GE
5.2 AP
MO, GE
5.2 AP
4443 6002.9030 ---Of synthetic fibers 8 0 AS, SG, PK, CL, NZ, 0 KH, MM, LA, 130
PE, CR, CH, IS, AU, Favored Nation LD
HK, MO, GE
4 AP
6 KR
4444 6002.9040 ---Of artificial fibers 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, GE
4 AP
MO, GE
5.2 AP

a width not exceeding 30 cm,
other than those of Tax 60. 01
or 60. 02：
4446 6003.1000 -Of wool or line animal hair 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, GE
4447 6003.2000 -Of cotton 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
MO, GE
4448 6003.3000 -Of synthetic fibers 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, GE
5.2 AP
4449 6003.4000 -Of artificial fibers 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, GE
5.2 AP
644
(%) Rate (%)
4450 6003.9000 -Other 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
CR, CH, IS, KR, AU,
HK, MO, GE

a width exceeding 30 cm,
more of elastomeric yarn or
rubber thread, other than those
of Tax 60. 01:
-Containing by weight 5% or
more of elastomeric yarn but not
containing rubber thread:
4451 6004.1010 ---Of cotton 8 0 AS, SG, PK, CL, NZ, PE, 0 KH, MM, LA, 70
CR, CH, IS, KR, AU, Favored Nation
HK, MO, GE LD
5.2 AP
MO, GE
5.2 AP
4453 6004.1030 ---Of synthetic fibers 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 130
HK, MO, TW, GE
7 KR
4454 6004.1040 ---Of artificial fibers 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 130
HK, MO, GE
6 KR
MO, TW, GE
5.2 AP
-Other:
4456 6004.9010 ---Of cotton 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
MO, GE
5.2 AP
MO, GE
5.2 AP
645
(%) Rate (%)
4458 6004.9030 ---Of synthetic fibers 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 130
PE, CR, CH, IS, AU,
HK, MO, TW, GE
7 KR
4459 6004.9040 ---Of artificial fibers 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
CR, CH, IS, KR, AU,
HK, MO, GE
MO, TW, GE
5.2 AP
60.05 Warp knit fabrics (including

those made on galloon knitting
machines), other than those of
Tax 60.01 to 60.04:
-Of cotton:
4461 6005.2100 --Unbleached or bleached 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, KR, AU, HK,
MO, GE
4462 6005.2200 --Dyed 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, KR, AU, HK,
MO, GE
4463 6005.2300 --Of yarns of different colors 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, KR, AU, HK,
MO, GE
4464 6005.2400 --Printed 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 70
CH, IS, KR, AU, HK,
MO, GE
-Of synthetic fibers:

4465 6005.3500 --Fabrics specified in Tax Note 1 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
to this Chapter CR, CH, IS, KR, AU, HK,
MO, TW, GE
5.2 AP
646
(%) Rate (%)
4466 6005.3600 --Other, unbleached or bleached 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
MO, TW, GE
5.2 AP
4467 6005.3700 --Other, dyed 8 0 AS, SG, PK, CL, NZ, 0 KH, MM, LA, 130
HK, MO, TW, GE LD
5.2 AP
7 KR
4468 6005.3800 --Other, of yarns of different 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
colors CR, CH, IS, KR, AU, HK,
MO, GE
5.2 AP
4469 6005.3900 --Other, Printed 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
CR, CH, IS, KR, AU,
HK, MO, GE
5.2 AP
-Of artificial fibers: :
MO, GE
5.2 AP
MO, GE
5.2 AP
MO, GE
5.2 AP
MO, GE
5.2 AP
-Other:
647
(%) Rate (%)
4474 6005.9010 ---Of wool or line animal hair 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, GE
3.6 CH
MO, GE
3.6 CH
60.06 Other knitted or crocheted
fabrics:
4476 6006.1000 -Of wool or line animal hair 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
MO, GE
3.6 CH
-Of cotton:
4477 6006.2100 --Unbleached or bleached 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
5.2 GE
6 AP
KR
4478 6006.2200 --Dyed 8 0 AS, SG, PK, CL, NZ, PE, 0 KH, MM, LA, 70
MO, GE LD
5.2 AP
4479 6006.2300 --Of yarns of different colors 8 0 AS, SG, PK, CL, NZ, PE, 0 KH, MM, LA, 70
MO, GE LD
5.2 AP
4480 6006.2400 --Printed 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
MO, TW, GE
5.2 AP
-Of synthetic fibers:

MO, TW, GE
5.2 AP
648
Code (%) Rate (%)
4482 6006.3200 --Dyed 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
CR, CH, IS, AU, HK,
MO, TW, GE
5.2 AP
7 KR
4483 6006.3300 --Of yarns of different colors 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 130
PE, CR, CH, IS, AU,
HK, MO, TW, GE
5.2 AP
7 KR
4484 6006.3400 --Printed 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 130
PE, CR, CH, IS, AU,
HK, MO, TW, GE
5.2 AP
7 KR
-Of artificial fibers:

4485 6006.4100 --Unbleached or bleached 8 0 AS, SG, PK, CL, NZ, PE, Favored
0 Nation 130
MO, GE
5.2 AP
4486 6006.4200 --Dyed 8 0 AS, SG, PK, CL, NZ, Favored

0 Nation 130
HK, MO, TW, GE
5.2 AP
6 KR
448 6006.4300 --Of yarns of different colors 8 0 AS, SG, PK, CL, NZ, PE, Favored
0 Nation 130
7 CR, CH, IS, KR, AU, HK, LD
MO, GE
5.2 AP
448 6006.4400 --Printed 8 0 AS, SG, PK, CL, NZ, PE, Favored
0 Nation 130
8 CR, CH, IS, KR, AU, HK, LD
MO, GE
5.2 AP
4489 6006.9000 -Other 8 0 AS, SG, PK, CL, NZ, PE, Favored
0 Nation 130
MO, GE
3.6 CH
5.2 AP
649
Chapter 61
Products of apparel and clothing accessories, knitted or crocheted
Notes:
1. This Chapter applies only to made up knitted or crocheted products.

(a) Goods of Tax 62.12;
(b) Worn clothing or other worn products of Tax 63.09; or
(c) Orthopedic appliances, surgical belts, trusses or the like (Tax 90. 21).
3. For the purposes of Tax 61. 03 and 61. 04:

(a) The term “suit” means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric
and comprising:
One suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the
body, possibly with a tailored waist coat in addition whose front is made from the same fabric as the outer surface of the other components of the
set and whose back is made from the same fabric as the lining of the suit coat or jacket, and
one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a
divided skirt, having neither braces nor bibs.
All of the components of a suit must be of the same fabric construction, style, color and composition; they must also be of corresponding or
compatible size. However, these components may have bindings of different fabric (the narrow fabric stitched to finish raw edges).
If several separate components to cover the lower part of the body are presented together (for example, trousers and shorts, or a skirt or
divided skirt and trousers) , the constituent lower part shall be one pair of trousers, or, in the case of women's or girls' suits, the skirt or divided
skirt, the other garments being considered separately.
The term “suit” includes the following sets of garments, whether or not they fulfill all the above conditions:
(i) morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;
(ii) evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow
skirts cut in at the hips and hanging down behind;
(iii) dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has
shiny silk or imitation silk lapels.
(b)The term “ensemble” means a set of garments (other than suits and products of Tax 61. 07, 61. 08 or 61. 09), composed of several pieces
made up in identical fabric, put up for retail sale, and comprising:
One garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the
sole context of twin sets, and of waistcoats which may also form a second upper garment, and
One or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches,
shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, color and composition; they also must be of
corresponding or compatible size. The term “ensemble” does not apply to track suits or ski suits, of Tax 61. 12.
4. Tax 61. 05 and 61. 06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the
bottom of the garment, or garments having an average of less than 10 stitches per linear centimeter in each direction counted on an area
measuring at least 10cm x 10cm. Tax 61. 05 does not cover sleeveless garments.
5. Tax 61.09 does not cover garments with a drawstring, a ribbed waistband or other means of tightening at the bottom of the garment.
6. For the purposes of Tax 61.11:

(a) The expression “babies' garments and clothing accessories” means products for young children of a body height not exceeding 86cm;
(b) Products which are, prima facie, classifiable both in Tax 61. 11 and in other Tax of this Chapter are to be classified in Tax 61.11.
7. For the purposes of Tax 61. 12, "ski suits” means garments or sets of garments which, by their general appearance and texture, are
identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:
(a)a “ ski overall", that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a
collar the ski overall may have pockets or foot-straps; or
(b)a “ ski ensemble", that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:
-One garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in
addition, and-one pair of trousers whether
or not extending above waist-level, one pair of breeches or one bib and brace overall.
The “ ski ensemble” may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless
jacket worn over the overall.
All the components of a “ ski ensemble” must be made up in a fabric of the same texture, style and composition whether or not of the same
color; they also must be of corresponding or compatible size.
8. Garments which are, prima facie, classifiable both in Tax 61.13 and in other Tax of this Chapter, excluding Tax 61.11, are to be classified
in Tax 61.13.
9. Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed
for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates
that it is designed for one or other of the sexes. Garments which cannot be identified as either men's or boys' garments or as women's or girls'
garments are to be classified in the Tax covering women's or girls' garments.
650
Products of this Chapter may be made of metal thread.
(%) Rate (%)
61.01 Men's or boys' overcoats,,
car-coats, capes, cloaks,
anoraks (including,
ski-jackets ) , windcheaters,
wind-jackets and similar
products, knitted or crocheted,
4490 6101.2000 -Of cotton 8 0 AS, SG, 0 Favored Nation 90
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
14 PK
4491 6101.3000 -Of man-made fibers 8 0 AS, SG, 0 Favored Nation 130
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
5.2 AP
5.3 CH
7 KR
PK, CL, NZ, 1 LD1
PE, CR, IS,
AU, HK, MO,
GE
6.5 AP
7.5 CH
17.5 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
61.02 Women's or girls' overcoats,,
anoraks (including ski-jackets),
,
wind-cheaters, wind-jackets
and similar products, knitted or
crocheted, other than those of
Tax 61. 04:
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.5 AP
7.5 CH
17.5 KR
18 PK
651
(%) Rate (%)
CL, NZ, CR, LD
IS, AU, HK,
MO, GE
5.2 AP
5.3 CH
7 KR
14 PK
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
5.2 AP
5.3 CH
7 KR
4497 6102.9000 -Of other textile materials 10 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
6.5 AP
10 PK
12 KR
61.03 Men's or boys' suits, ensembles,
jackets, blazers, trousers, bib
and brace overalls, breeches
and shorts (other than
swimwear), knitted or
crocheted:
-Suits:
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.5 AP
7.5 CH
17.5 KR
18 PK
4499 6103.1020 ---Of synthetic fibers 10 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.5 AP
7.5 CH
17.5 KR
18 PK
4500 6103.1090 ---Of other textile materials 8 0 AS, SG, 0 LA, Favored 130
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
-Ensembles:
652
(%) Rate (%)
4501 6103.2200 --Of cotton 10 0 AS, SG, 0 LA, Favored 90
CR, IS, AU,
HK, MO, GE
6 CH
6.5 AP
12 KR
14.8 PK
4502 6103.2300 --Of synthetic fibers 10 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.5 AP
7.5 CH
17.5 KR
18 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.5 AP
7.5 CH
17.5 KR
18 PK
4504 6103.2990 ---Other 10 0 AS, SG, 0 LA, Favored 130
CR, IS, AU,
HK, MO, GE
6.5 AP
7.5 CH
17.5 KR
18 PK
-Jackets and blazers:
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
4506 6103.3200 --Of cotton 6 0 AS, SG, 0 KH, 90
PK, CL, NZ, MM, LA,
PE, CR, IS, Favored Nation
AU, HK, MO, LD
GE
3.9 AP
4.8 CH
6.4 KR
653
Code (%) Rate (%)
4507 6103.3300 --Of synthetic fibers 8 0 AS, SG, 0 KH, Favored Nation 130
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
5.2 AP
5.7 CH
7.6 KR
4508 6103.3900 --Of other textile materials 6 0 AS, SG, 0 KH, 130
PK, CL, NZ, LA, Favored Nation LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
-Trousers, bib and brace overalls,
breeches and shorts:
4509 6103.4100 --Of wool or fine animal hair 6 0 AS, SG, 0 AP, Favored Nation LD 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
4510 6103.4200 --Of cotton 6 0 AS, SG, 0 KH, 90
PK, CL, NZ, MM, LA,
PE, CR, IS, Favored Nation LD
AU, HK, MO,
GE
3.9 AP 2.4 AP
4.8 CH
6.4 KR
4511 6103.4300 --Of synthetic fibers 8 0 AS, SG, 0 AP, 130
PK, CL, NZ, KH, Favored Nation LD
PE, CR, IS,
AU, HK, MO,
GE
5.2 AP
5.3 CH
7 KR
4512 6103.4900 --Of other textile materials 6 0 AS, SG, 0 AP, 130
PK, CL, NZ, KH, LA,
AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
61.04 Women's or girls' suits,
ensembles, jackets, blazers,
dresses, skirts, divided skirts,
trousers, bib and brace overalls,
breeches and shorts (other than
swimwear), knitted or crocheted:
-Suits:
654
(%) Rate (%)
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.5 AP
7.5 CH
17.5 KR
18 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
4515 6104.1920 ---Of cotton 8 0 AS, SG, 0 LA, Favored 90
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
14 PK
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
-Ensembles:
4517 6104.2200 --Of cotton 8 0 AS, SG, 0 LA, Favored 90
CL, NZ, PE, Nation
CR, IS, AU, LD
HK, MO, GE
5.2 AP
5.3 CH
7 KR
14 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.5 AP
7.5 CH
17.5 KR
18 PK
655
(%) Rate (%)
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.5 CH
6 KR
7.5 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
4522 6104.3200 --Of cotton 6 0 AS, SG, 0 KH, 90
PK, CL, NZ, MM, LA,
AU, HK, MO, LD
GE
3.9 AP
4.8 CH
6.4 KR
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
5.7 CH
6.5 AP
7.6 PK, KR
4524 6104.3900 --Of other textile materials 6 0 AS, SG, 0 KH, Favored Nation 130
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
-Dresses:
656
(%) Rate (%)
4525 6104.4100 --Of wool or fine animal hair 6 0 AS, SG, 0 Favored Nation 1LD1 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
4526 6104.4200 --Of cotton 6 0 AS, SG, 0 Favored Nation LD 90
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
4527 6104.4300 --Of synthetic fibers 8 0 AS, SG, 0 KH, Favored Nation LD 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 PK, KR
4528 6104.4400 --Of artificial fibers 6 0 AS, SG, 0 KH, Favored Nation LD 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
4529 6104.4900 --Of other textile materials 6 0 AS, SG, 0 KH, Favored Nation LD 130
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
-Skirts and divided skirts:
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 AP
4.2 CH
5.6 KR
7 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 AP
4.2 CH
5.6 PK, KR
657
(%) Rate (%)
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
4533 6104.5900 --Of other textile materials 6 0 AS, SG, 0 KH, 130
CL, NZ, PE, MM, LA,
CR, IS, AU, Favored Nation
HK, MO, GE LD
3.9 AP
4.2 CH
5.6 KR
7 PK
breechesandshorts:
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
4535 6104.6200 --Of cotton 6 0 AS, SG, 0 Favored Nation 90
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP 2.4 AP
4.8 CH
6.4 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
5.2 AP
5.3 CH
7 KR
4537 6104.6900 --Of other textile materials 6 0 AS, SG, 0 AP, Favored Nation 130
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
61.05 Men's or boys' shirts, knitted
or crocheted:
658
(%) Rate (%)
4538 6105.1000 -Of cotton 6 0 AS, SG, 0 KH, 90
PK, CL, NZ, MM, LA,
HK, MO, TW,
GE
3.9 AP 4.2 AP
4.8 CH
6.4 KR
4539 6105.2000 -Of man-made fibers 8 0 AS, SG, 0 AP, Favored Nation LD 130
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
5.2 AP
5.3 CH
7 KR
4540 6105.9000 -Of other textile materials 6 0 AS, SG, 0 AP, Favored Nation LD 130
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
61.06 Women's or girls’ blouses,
shirts and shirt-blouses, knitted
or crocheted:
4541 6106.1000 -Of cotton 6 0 AS, SG, 0 KH, 90
PK, CL, NZ, MM, LA,
AU, HK, MO,
GE
3.9 AP 2.4 AP
4.8 CH
6.4 KR
4542 6106.2000 -Of man-made fibers 8 0 AS, SG, 0 AP, Favored Nation LD 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
4543 6106.9000 -Of other textile materials 6 0 AS, SG, 0 AP, Favored Nation LD 130
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
TW, GE
3.9 AP
、 4.8 CH
6.4 KR
61.07 Men's or boys' underpants,
briefs, nightshirts, pajamas,
bathrobes, dressing gowns and
similar products, knitted or
crocheted:
-Underpants and briefs:
659
(%) Rate (%)
4544 6107.1100 --Of cotton 6 0 AS, SG, 0 KH, 90
PK, CL, NZ, MM, LA,
AU, HK, MO,
GE
4.2 CH 2.4 AP
5.6 KR
4545 6107.1200 --Of man-made fibers 6 0 AS, SG, 0 Favored Nation 1LD1 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 PK, KR
4546 6107.1910 ---Of silk or spun silk 6 0 AS, SG, 0 Favored Nation 1LD1 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 AP
4.2 CH
5.6 KR
7 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 AP
4.2 CH
5.6 KR
7 PK
-Nightshirts and pyjamas:
4548 6107.2100 --Of cotton 6 0 AS, SG, 0 KH, 90
PK, CL, NZ, MM, LA,
HK, MO, GE
4.2 CH 2.4 AP
5.6 KR
4549 6107.2200 --Of man-made fibers 6 0 AS, SG, 0 AP, Favored Nation LD 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
4550 6107.2910 ---Of silk or spun silk 6 0 AS, SG, 0 AP, Favored Nation LD 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 AP
4.2 CH
5.6 KR
7 PK
660
(%) Rate (%)
4551 6107.2990 ---Other 6 0 AS, SG, 0 AP, 130
CL, NZ, PE, KH, MM,
CR, IS, AU, LA, Favored
HK, MO, GE Nation LD
3.9 AP
4.2 CH
5.6 KR
7 PK
-Other:
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 PK, KR
4553 6107.9910 ---Of man-made fibers 6 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.2 CH
5.6 KR
7 PK
61.08 Women's or girls' slips,,
petticoats, briefs, panties,
,
nightdresses, pajamas,
negligees, bathrobes, dressing
gowns and similar products,
-Slips and petticoats:
4555 6108.1100 --Of man-made fibers 6 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
4556 6108.1910 ---Of cotton 6 0 AS, SG, 0 Favored Nation 90
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
661
(%) Rate (%)
4557 6108.1920 ---Of silk or spun silk 6 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.2 CH
5.6 KR
7 PK
-Briefs and panties:
4559 6108.2100 --Of cotton 6 0 AS, SG, 0 KH, 90
PK, CL, NZ, MM, LA,
AU, HK, MO, LD
GE
4.2 CH
5.6 KR
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.2 CH
5.6 KR
7 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.2 CH
5.6 KR
7 PK
-Nightdresses and pyjamas:
662
(%) Rate (%)
4563 6108.3100 --Of cotton 6 0 AS, SG, 0 KH, 90
PK, CL, NZ, MM, LA,
AU, HK, MO, LD
GE
4.2 CH 2.4 AP
5.6 KR
4564 6108.3200 --Of man-made fibers 6 0 AS, SG, 0 AP, Favored Nation 130
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
4565 6108.3910 ---Of silk or spun silk 6 0 AS, SG, 0 AP, Favored Nation 130
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.2 CH
5.6 KR
7 PK
4566 6108.3990 ---Other 6 0 AS, SG, 0 AP, Favored Nation 130
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.2 CH
5.6 KR
7 PK
-Other:
4567 6108.9100 --Of cotton 6 0 AS, SG, 0 KH, 90
CL, NZ, PE, MM, LA,
HK, MO, GE LD
4.2 CH
5.6 KR
11.2 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
663
(%) Rate (%)
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.2 CH
5.6 KR
7 PK
61.09 T-shirts, singlets and other
vests, knitted or crocheted
4570 6109.1000 -Of cotton 6 0 AS, SG, 0 KH, 90
PK, CL, NZ, MM, LA,
KR, AU, HK, LD
MO, GE
3.9 AP
4.2 CH
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.2 CH
5.6 KR
4572 6109.9090 ---Other 6 0 AS, SG, 0 AP, 130
PK, CL, NZ, KH, MM,
PE, CR, IS, LA, Favored
AU, HK, MO, Nation LD
GE
3.9 AP
4.2 CH
5.6 KR
61.10 Jerseys, pullovers, cardigans,
waistcoats and similar
products, knitted or crocheted:
-Of wool or fine animal hair:
4573 6110.1100 --Of wool 6 0 AS, SG, 0 AP, 130
PK, CL, NZ, KH, MM,
PE, CR, IS, LA, Favored
KR, AU, HK, Nation LD
MO, TW, GE
3.9 AP
4.2 CH
4574 6110.1200 --Of Kashmir(cashmere) goats 6∆5 0 AS, SG, 0 Favored Nation 130
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.2 CH
5.6 KR
--Other:
664
(%) Rate (%)
4575 6110.1910 ---Of other goats 6 0 AS, SG, 0 Favored Nation 130
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.2 CH
5.6 KR
4576 6110.1920 ---Of rabbit and hare 6 0 AS, SG, 0 Favored Nation 130
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.2 CH
5.6 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.2 CH
5.6 KR
4578 6110.2000 -Of cotton 6 0 AS, SG, 0 KH, 90
PK, CL, NZ, MM, LA,
AU, HK, MO, LD
TW, GE
3.9 AP 2.4 AP
4.2 CH
5.6 KR
4579 6110.3000 -Of man-made fibers 6 0 AS, SG, 0 AP, Favored Nation 130
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
TW, GE
3.9 AP
4.8 CH
9.6 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.2 CH
5.6 KR
665
(%) Rate (%)
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.2 CH
5.6 KR
61.11 Babies' garments and clothing
accessories, knitted or
crocheted:
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
4583 6111.3000 -Of synthetic fibers 10 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 PK, KR
6.5 AP
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
6.5 AP
7 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
6.5 AP
7 PK
61.12 Track suits, ski suits and
swimwear, knitted or
crocheted:
-Track suits:
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 PK, KR
666
(%) Rate (%)
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
5.2 AP
5.3 CH
7 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
-Ski suits:
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.7 CH
6.5 AP
7.6 KR
9.5 PK
-Men's or boys' swimwear:
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
-Women's or girls' swimwear:
667
(%) Rate (%)
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, TW,
GE
5.2 AP
5.3 CH
7 KR
8.8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
61.13 Garments, made up of knitted
or crocheted fabrics of Tax 59.
03, 59. 06 or 59. 07:
4595 6113.0000 Garments, made up of knitted or 6 0 AS, SG, 0 AP, Favored Nation 130
crocheted fabrics of Tax 59. 03, CL, NZ, PE, LD
59. 06 or 59. 07: CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
61.14 Other garments, knitted or
crocheted:
PK, CL, NZ, LD
CR, IS, AU,
HK, MO, GE
4.8 CH 2.4 AP
6.4 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
5.3 CH
7 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
668
(%) Rate (%)
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
61.15 Panty hose, tights, stockings,
socks and other hosiery,
including graduate
compression hosiery (for
example, stockings for varicose
veins) and footwear without
applied soles, knitted or
crocheted:
4600 6115.1000 -Graduated compression hosiery 6 0 AS, SG, 0 Favored Nation 1LD1 130
(for example, stockings for PK, CL, NZ,
varicose veins) PE, CR, IS,
AU, HK, MO,
GE
3.5 AP
6 CH
6.4 KR
-Other panty hose and tights:
4601 6115.2100 --Of synthetic fibers, measuring 6 0 AS, SG, 0 Favored Nation 1LD1 130
per single yarn less than 67 CL, NZ, PE,
decitex CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
12.8 PK
4602 6115.2200 --Of synthetic fibers, measuring 6 0 AS, SG, 0 Favored Nation 1LD1 130
per single yarn less than 67 CL, NZ, PE,
decitex CR, IS, AU,
HK, MO, TW,
GE
3.9 AP
4.8 CH
6.4 KR
8 PK
4603 6115.2910 ---Of cotton 6 0 AS, SG, 0 Favored Nation LD 90
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, TW,
GE
3.9 AP
4.2 CH
5.6 KR
7 PK
669
、
670
(%) Rate (%)
4605 6115.3000 -Women's full-length or 6 0 AS, SG, 0 AP, Favored Nation LD 130
knee-length hosiery, measuring PK, CL, NZ,
per single yarn less than 67 PE, CR, IS,
decitex AU, HK, MO,
GE
3.9 AP
4.2 CH
5.6 KR
-Other:
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
4608 6115.9600 --Of synthetic fibers 6 0 AS, SG, 0 Favored Nation LD 130
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
4609 6115.9900 --Of other textile materials 6 0 AS, SG, 0 Favored Nation 1LD1 130
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
TW, GE
3.9 AP
4.2 CH
5.6 KR
61.16 Gloves, mittens and mitts,
4610 6116.1000 -Gloves impregnated, coated or 6 0 AS, SG, 0 Favored Nation LD 130
covered with plastics or rubber PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
-Other:
4611 6116.9100 --Of wool or fine animal hair 6 0 AS, SG, 0 Favored Nation LD 130
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
671
(%) Rate (%)
4612 6116.9200 --Of cotton 6 0 AS, SG, 0 Favored Nation 1LD1 90
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
4613 6116.9300 --Of synthetic fibers 6 0 AS, SG, 0 Favored Nation LD 130
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
4614 6116.9900 --Of other textile materials 6 0 AS, SG, 0 Favored Nation LD 130
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.2 CH
5.6 KR
61.17 Other made up clothing
accessories, knitted or
crocheted; knitted or crocheted
parts of garments or of clothing
accessories:
-Shawls, scarves, mufflers,
mantillas, veils and the like:
---Of fine animal hair:
4615 6117.1011 ----Of goats 6 0 AS, SG, 0 Favored Nation LD 130
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.2 CH
5.6 KR
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.2 CH
5.6 KR
4617 6117.1020 ---Of wool 6 0 AS, SG, 0 Favored Nation LD 130
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.2 CH
5.6 KR
672
(%) Rate (%)
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.2 CH
5.6 KR
-Other accessories:
4619 6117.8010 ---Ties, bow ties and cravats 6 0 AS, SG, 0 Favored Nation 130
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
TW, GE
3.9 AP
4.2 CH
5.6 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
TW, GE
3.9 AP
4.2 CH
5.6 KR
4621 6117.9000 -Parts 6 0 AS, SG, 0 Favored Nation 130
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
TW, GE
3 AP
4.2 CH
5.6 KR
673
Chapter 62
Products of apparel and clothing accessories, not knitted or crocheted
Notes:
1. This Chapter applies only to made up products of any textile fabric other than wadding, excluding knitted or crocheted products (other
than those of Tax 62. 12).

(a) Worn clothing or other worn products of Tax 63. 09; or
(b) Orthopaedic appliances, surgical belts, trusses or the like (Tax 90. 21).

(a) The term “suit” means a set of garments composed of two or three pieces made up in respect of their outer surface, in identical fabric and
comprising:
One suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the
body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer shell of the other components of the set
and whose back is made from the same fabric as the lining of the suit coat or jacket, and
One garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a
divided skirt, having neither braces nor bibs.
All of the components of a suit must be of the same fabric construction, color and composition; they must also be of the same style and of
corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together (for example two palls of trousers or, trousers and
shorts, or a skirt or divided skirt and trousers) , the constituent lower part shall be one pair of trousers, or, in the case of women's or girls' suits, the
skirt or divided skirt, the other garments being considered separately.
The term "suit” includes the following sets of garments, whether or not they fulfil all the above conditions:
(i) Morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;
(ii) Evening dress (tailcoat), generally made of black cloth, the jacket of which is relatively short at the front, does not close and has narrow
skirts cut in at the hips and hanging down behind;
(iii) Dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has
shiny silk or imitation silk lapels.
(b) The term “ensemble” means a set of garments (other than suits and products of Tax 62. 07 or 62. 08) composed of several pieces made up
in identical fabric, put up for retail sale, and comprising: One garment designed to cover the upper part of the body, with the exception of
waistcoats which may also form a second upper garment, and one or two different garments , designed to cover the lower part of the body and
consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, color and composition; they also must be of
corresponding or compatible size. The term “ensemble” does not apply to track suits or ski suits, of Tax 62. 11.

(a) The expression “babies' garments and clothing accessories” means clothes for young children of a body height not exceeding 86cm;
(b) Products which are, prima facie, classifiable both in Tax 62.09 and in other Tax of this Chapter are to be classified in Tax 62. 09.
5. Garments which are, prima facie, classifiable both in Tax 62. 10 and in other Tax of this Chapter, excluding Tax 62. 09, are to be
6. For the purposes of Tax 62. 11, “ski suits” means garments or sets of garments which, by their general appearance and texture, are
identifiable as intended to be worn principally for skiing (cross-country skiing or alpine skiing)
They consist either of:
(a)A “ski overall", that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a
collar the ski overall may have pockets or foot-straps; or
(b)A “ski ensemble”, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:
One garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in
addition, and one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.
The “ski ensemble” may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless
jacket worn over the overall.
All the components of a “ski ensemble” must be made up in a fabric of the same texture, style and composition whether or not of the same
color; they also must be of corresponding or compatible size.
7. Scarves and products of the scarf type, square or approximately square, of which no side exceeds 60cm, are to be classified as handkerchiefs
(Tax 62. 13). Handkerchiefs of which any side exceeds 60cm are to be classified in Tax 62. 14.
8. Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for
right over left closure at the front as women's or girls' garments. these provisions do not apply where the cut of the garment clearly indicates that
it is designed for one or other of the sexes. Garments which cannot be identified as either men's or boys' garments or as women's or girls'
garments to be classified in the Tax covering women's or girls' garments.
9. Products of this Chapter may be made of metal thread.
674
(%) Rate (%)
62.01 Men's or boys' overcoats,
wind-cheaters, wind-jackets
and similar products, other
than those of Tax 62.03
-Overcoats, raincoats, car-coats,
capes, cloaks and similar
products:
4622 6201.1100 --Of wool or fine animal hair 6∆5 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
--Of cotton:
4623 6201.1210 ---Padded with feathers or down 6 0 AS, SG, 0 Favored Nation 90
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
4624 6201.1290 ---Other 6∆5 0 AS, SG, 0 Favored Nation 90
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO
5.2 AP
5.3 CH
7 KR
8.8 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
675
(%) Rate (%)
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
-Other:
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
--Of cotton:
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
4630 6201.9290 ---Other 6 0 AS, SG, 0 KH, MM, LA, 90
CL, NZ, PE, Favored Nation
CR, IS, AU, LD
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
5.2 AP
5.3 CH
7 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
5.2 AP
5.3 CH
7 KR
676
(%) Rate (%)
4633 6201.9900 --Of other textile materials 6 0 AS, SG, 0 MM, Favored Nation 100
LD
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
62.02 Women's or girls' overcoats,
wind- cheaters, wind-jackets
and similar products, other
than those of Tax 62. 04:
-Overcoats, raincoats, car-coats,
capes, cloaks and similar
products:
4634 6202.1100 --Of wool or fine animal hair 6∆5 0 AS, SG, 0 Favored Nation LD 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
--Of cotton:
4635 6202.1210 ---Padded with feathers or down 6 0 AS, SG, 0 Favored Nation 1LD1 90
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
4636 6202.1290 ---Other 6∆5 0 AS, SG, 0 Favored Nation LD 90
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
4637 6202.1310 ---Padded with feathers or down 10 0 AS, SG, 0 Favored Nation LD 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5.7 CH
6.5 AP
7.6 KR
9.5 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5.7 CH
6.5 AP
7.6 KR
9.5 PK
677
(%) Rate (%)
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
-Other:
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
--Of cotton:
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO
4.8 CH
6.4 KR
12.8 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO
5.2 AP
5.3 CH
7 KR
8.8 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 PK, KR
678
679
(%) Rate (%)
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
62.03 Men's or boys' suits, ensembles,
jackets and blazers, trousers,
bib and brace overalls,
breeches and shorts(other than
swim wear:
-Suits:
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
5.2 AP
7 KR
8.8 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
5.2 AP
5.3 CH
7 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
5.2 AP
7 KR
8 CH
-Ensembles:
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
5.3 CH
7 KR
680
(%) Rate (%)
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
、
5.2 AP
5.3 CH
7 KR
8.8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
4655 6203.3100 --Of wool or fine animal hair 6∆5 0 AS, SG, 0 KH, 130
CL, NZ, PE, MM, LA,
HK, MO, GE LD
3.9 AP 3.6 AP
4.8 CH
6.4 KR
8 PK
4656 6203.3200 --Of cotton 6 0 AS, SG, 0 KH, 90
PK, CL, NZ, MM, LA,
AU, HK, MO, LD
GE
3.9 AP 4.2 AP
4.8 CH
6.4 KR
681
(%) Rate (%)
PK, CL, NZ, LD
PE, CR, IS,
KR, AU, HK,
MO, GE
5.3 CH
7.8 AP
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP 3.6 AP
4.8 CH
6.4 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP 3.6 AP
4.8 CH
6.4 KR
breechesand shorts:
4660 6203.4100 --Of wool or fine animal hair 6 0 AS, SG, 0 AP, Favored Nation 130
PK, CL, NZ, LD
PE, CR, CH,
IS, AU, HK,
MO, GE
3.9 AP
6.4 KR
--Of cotton:
4661 6203.4210 ---Arabian trousers 6 0 AS, SG, 0 Favored Nation 90
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP 4.2 AP
4.8 CH
6.4 KR
4662 6203.4290 ---Other 6 0 AS, SG, 0 KH, 90
PK, CL, NZ, MM, LA,
AU, HK, MO, LD
GE
3.9 AP 4.2 AP
4.8 CH
6.4 KR
--Of synthetic fibers:
682
(%) Rate (%)
4663 6203.4310 ---Arabian trousers 8 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
5.3 CH
7 KR
7.8 AP
4665 6203.4910 ---Arabian trousers 6 0 AS, SG, 0 AP, Favored Nation 100
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
62.04 Women's or girls' suits,
ensembles Jackets, blazers,
dresses, skirts, divided skirts,
trousers, bib and brace
overalls, breeches and shorts
(other than swimwear):
-Suits:
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.3 CH
7 KR
14 PK
683
(%) Rate (%)
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
-Ensembles:
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
PK, CL, NZ, 1LD1
、 PE, CR, IS,

AU, HK, MO,
GE
5.3 CH
7 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
6.5 AP
10 PK
12 KR
684
(%) Rate (%)
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
6.5 AP
10 PK
12 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.2 CH
5.6 KR
7 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
4678 6204.3200 --Of cotton 6 0 AS, SG, 0 KH, 90
PK, CL, NZ, MM, LA,
AU, HK, MO, LD
GE
4.8 CH 2.4 AP
6.4 KR
4679 6204.3300 --Of synthetic fibers 12 0 AS, SG, 0 AP, Favored Nation 130
LD
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5.3 CH
7 PK
7.8 AP
10.5 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
685
(%) Rate (%)
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
-Dresses:
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
4683 6204.4200 --Of cotton 6 0 AS, SG, 0 KH, 90
PK, CL, NZ, MM, LA,
AU, HK, MO, LD
GE
4.8 CH
6.4 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
5.2 AP
5.3 CH
10.5 KR
4685 6204.4400 --Of artificial fibers 6 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 PK, KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
686
(%) Rate (%)
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
-Skirts and divided skirts:
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.2 CH
5.6 KR
7 PK
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 PK, KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.2 CH
5.6 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.2 CH
5.6 KR
breechesandshorts:
687
(%) Rate (%)
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
4694 6204.6200 --Of cotton 6 0 AS, SG, 0 KH, 90
PK, CL, NZ, MM, LA,
KR, AU, HK, LD
MO, GE
3.9 AP 4.2 AP
4.8 CH
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
5.3 CH
7 KR
7.8 AP
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
62.05 Men's or boys' shirts:
4697 6205.2000 -Of cotton 6 0 AS, SG, 0 KH, 90
PK, CL, NZ, MM, LA,
AU, HK, MO, LD
GE
3 AP 2.4 AP
4.8 CH
6.4 KR
4698 6205.3000 -Of man-made fibers 6 0 AS, SG, 0 AP, Favored Nation 130
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 PK, KR
-Other:
688
(%) Rate (%)
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
62.06 Women's or girls' blouses,
shirts and shirt-blouses:
4702 6206.1000 -Of silk or spun silk 6 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
4704 6206.3000 -Of cotton 6 0 AS, SG, 0 KH, 90
PK, CL, NZ, MM, LA,
AU, HK, MO, LD
GE
3.9 AP 2.4 AP
4.8 CH
6.4 KR
689
(%) Rate (%)
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
4706 6206.9000 -Of other textile materials 6 0 AS, SG, 0 AP, Favored Nation 100
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
62.07 Men's or boys' singlets and
other vests, underpants, briefs,
nightshirts, pajamas,
bathrobes, dressing gowns and
similar products:
-Underpants and briefs:
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.2 CH
5.6 KR
7 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
-Nightshirts and pyjamas:
690
General
(%) Rate (%)
4711 6207.2100 --Of cotton 6 0 AS, SG, 0 KH, MM, LA, 90
CR, IS, AU, LD
HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
4714 6207.2990 ---Other 6 0 AS, SG, 0 KH, MM, LA, 100
CR, IS, AU, LD
HK, MO, GE
4.2 CH
5.6 KR
7 PK
-Other:
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.2 CH
5.6 KR
7 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
691
(%) Rate (%)
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.2 CH
5.6 KR
7 PK
62.08 Women's or girls' singlets and
other vests, slips, petticoats,
briefs, panties, night-dresses,
pajamas, negligees, bathrobes,
dressing gowns and similar
products:
-Slips and petticoats:
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 AP, CH
5.6 KR
7 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
-Nightdresses and pyjamas:
4723 6208.2100 --Of cotton 6 0 AS, SG, 0 KH, 90
CL, NZ, PE, MM, LA,
HK, MO, GE LD
3.9 AP
4.2 CH
5.6 PK, KR
692
(%) Rate (%)
4724 6208.2200 --Of man-made fibers 6 0 AS, SG, 0 KH, 130
CL, NZ, PE, MM, LA,
HK, MO, GE LD
4.8 CH
6.4 KR
12.8 PK
--Of other textile materials：
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
-Other：
4727 6208.9100 --Of cotton 6 0 AS, SG, 0 KH, 90
PK, CL, NZ, MM, LA,
AU, HK, MO, LD
GE
4.2 CH
5.6 KR
4728 6208.9200 --Of man-made fibers 6 0 AS, SG, 0 KH, 130
CL, NZ, PE, MM, LA,
HK, MO, TW, LD
GE
4.8 CH
6.4 KR
12.8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.2 CH
5.6 KR
7 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.2 CH 693
5.6 KR
7 PK
(%) Rate (%)
62.09 Babies' garments and clothing
accessories:
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 PK, KR
62.10 Garments, made up of fabrics
of Tax 56. 02, 56. 03, 59. 03, 59.
06 or 59. 07:
-Of fabrics of Tax 56. 02 or 56.
03:
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
4736 6210.1020 ---Of cotton or bast fibers 6 0 AS, SG, 0 Favored Nation 90
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.8 CH 2.4 AP
6.4 KR
12.8 PK
694
(%) Rate (%)
4737 6210.1030 ---Of man-made fibers 8 0 AS, SG, 0 AP, Favored Nation 130
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
4738 6210.1090 ---Of other textile materials 6 0 AS, SG, 0 AP, Favored Nation 100
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
4739 6210.2000 -Other garments, made up of the 6 0 AS, SG, 0 AP, Favored Nation 100
type described in Tax .6201. 11 to CL, NZ, PE, LD
6201. 19 CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
4740 6210.3000 -Other garments, of the type 6 0 AS, SG, 0 Favored Nation 100
described in Tax 6202. 11 to CL, NZ, PE, LD
6202. 19 CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
4741 6210.4000 -Other men's or boys' garments 6 0 AS, SG, 0 AP, Favored Nation 100
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
4742 6210.5000 -Other women's or girls' garments 6 0 AS, SG, 0 AP, Favored Nation 100
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 PK, KR
62.11 Track suits, ski suits and
swimwear; other garments:
-Swimwear:
695
(%) Rate (%)
4743 6211.1100 --Men's or boys' 6 0 AS, SG, 0 Favored Nation 1LD1 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
4744 6211.1200 --Women's or girls' 6 0 AS, SG, 0 Favored Nation LD 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
-Ski suits:
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
4746 6211.2090 ---Of other textile materials 10 0 AS, SG, 0 Favored Nation 1LD1 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5.7 CH
6.5 AP
7.6 KR
9.5 PK
-Other garments, men's or boys':
--Of cotton:
4747 6211.3210 ---Arabian robes 6 0 AS, SG, 0 Favored Nation 1LD1 90
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
4748 6211.3220 ---Track suits 6 0 AS, SG, 0 Favored Nation LD 90
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
696
(%) Rate (%)
4750 6211.3310 ---Arabian robes 8 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
4751 6211.3320 ---Track suits 8 0 AS, SG, 0 Favored Nation 130
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
5.2 AP
5.4 CH
7.2 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
5.2 AP
5.3 CH
7 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 PK, KR
-Other garments, women’s or
girls':
--Of cotton:
697
(%) Rate (%)
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
--Of man-made fibers：
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 KR
8.8 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
5.2 AP
5.3 CH
7 PK, KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
62.12 Brassieres, girdles, corsets,
braces, suspenders, garters and
：
similar articles and parts
thereof, whether or not knitted
or crocheted:
-Brassieres：
698
(%) Rate (%)
4762 6212.1010 ---Of man-made fibers 6 0 AS, SG, 0 KH, 130
CL, NZ, PE, MM, LA,
HK, MO, TW, LD
GE
3.9 AP
4.8 CH
6.4 KR
12.8 PK
LD
CL, NZ, PE,
CR, IS, AU,
HK, MO, TW,
GE
3.9 AP
4.2 CH
5.6 KR
7 PK
-Girdles and panty-girdles:
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, TW,
GE
4.8 CH
6.4 KR
12.8 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, TW,
GE
4.2 CH
5.6 KR
11.2 PK
-Corselettes:
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
-Other:
699
(%) Rate (%)
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, TW,
GE
3.9 AP
4.8 CH
6.4 KR
12.8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, TW,
GE
3.9 AP
4.2 CH
5.6 KR
7 PK
62.13 Handkerchiefs:
-Of cotton:
4770 6213.2010 ---Embroidered 6 0 AS, SG, 0 LA, Favored 90
CL, NZ, PE, Nation
CR, IS, AU, LD
HK, MO, GE
4.2 CH
5.6 KR
7 PK
CL, NZ, PE, Nation
CR, IS, AU, LD
HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
4772 6213.9020 ---Embroidered 6 0 AS, SG, 0 LA, Favored 100
CL, NZ, PE, Nation
CR, IS, AU, LD
HK, MO, GE
4.2 CH
5.6 KR
7 PK
CL, NZ, PE, Nation
CR, IS, AU, LD
HK, MO, GE
4.2 CH
5.6 KR
7 PK
62.14 Shawls, scarves, mufflers,
mantillas, veils and the
like:
700
(%) Rate (%)
4774 6214.1000 -Of silk or spun silk 6∆5 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
-Of wool or fine animal hair:
4775 6214.2010 ---Of wool 6∆5 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
4776 6214.2020 ---Of goats 6∆5 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
4779 6214.4000 -Of artificial fibers 6 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
62.15 Ties, bow ties and cravats:
701
(%) Rate (%)
4781 6215.1000 -Of silk or spun silk 6 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.8 CH
6.4 KR
12.8 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
62.16 Gloves, mittens and mitts
4784 6216.0000 Gloves, mittens and mitts 6 0 AS, SG, 0 Favored Nation 100
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
62.17 Other made up clothing
accessories; parts of garments
or of clothing accessories, other
than those of Tax 62.12:
-Accessories:
4785 6217.1010 ---Stocking and socks 6 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, TW,
GE
3.9 AP
4.2 CH
5.6 KR
7 PK
4786 6217.1020 ---Kimono belts 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, TW,
GE
3.9 AP
4.2 CH
5.6 PK, KR
702
(%) Rate (%)
4787 6217.1090 ---Other 6 0 AS, SG, 0 KH, 100
PK, CL, NZ, MM, LA,
AU, HK, MO, LD
TW, GE
3.9 AP
4.2 CH
5.6 KR
4788 6217.9000 -Parts 6 0 AS, SG, 0 KH, MM, LA, 100
PE, CR, IS, LD
AU, HK, MO,
TW, GE
3.9 AP
4.2 CH
8.4 KR
703
Chapter 63
Other textile products; sets; worn clothing and worn textile products; rags
Notes:
1. Sub-Chapter 1 applies only to made up products, of any textile fabric.
2. Sub-Chapter 1 does not cover:
(a) Goods of Chapters 56 to 62; or
(b) Worn clothing or other worn products of Tax 63. 09.
3. Tax 63. 09 applies only to the following goods:
(a) Products of textile materials:
(i) Clothing and clothing accessories, and parts thereof;
(ii) Blankets and travelling rugs;
(iii) Bed linen, table linen, toilet lined and kitchen linen;
(iv)Furnishing products, other than carpets of Tax 57. 01 to 57 .05 and tapestries of Tax 58. 05;
(b) Footwear and headgear of any material other than asbestos. In order to be classified in this Tax, the products mentioned above must
comply with both of the following requirements:
(i) They must show signs of appreciable wear, and
(ii) They must be presented in bulk or in bales, sacks or similar packings.
Tax Notes:
Tax 6304. 20 including the use of alpha cypermethrin (ISO), chlorfenapyr (ISO) and deltamethrin (INN, ISO), lambda cyhalothrin (ISO),
pyrethrins (ISO) or pirimiphos methyl (ISO) warp knitted fabric impregnated or coated products.
(%) Rate (%)
I. -Other made up textile products
63.01 Blankets and travelling rugs:
4789 6301.1000 -Electric blankets 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
4790 6301.2000 -Blankets (other than electric 6∆5 0 AS, SG, 0 Favored Nation 130
blankets) and travelling rugs, of CL, NZ, PE, LD
wool or of fine animal hair CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
4791 6301.3000 -Blankets (other than electric 6 0 AS, SG, 0 Favored Nation 90
blankets) and travelling rugs, of CL, NZ, PE, LD
cotton CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
704
(%) Rate (%)
4792 6301.4000 -Blankets (other than electric 8 0 AS, SG, 0 Favored Nation LD 130
blankets) and travelling rugs, of PK, CL, NZ,
synthetic fibers PE, CR, IS,
AU, HK, MO,
GE
5.3 CH
7 KR
4793 6301.9000 -Other blankets and travelling 6 0 AS, SG, 0 Favored Nation LD 90
rugs CL, NZ, PE,
CR, IS, AU,
HK, MO, TW,
GE
4.8 CH
6.4 KR
12.8 PK
63.02 Bed linen, table linen, toilet
linen and kitchen linen
-Bed linen, knitted or crocheted:
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
4795 6302.1090 ---Of other textile materials 6 0 AS, SG, 0 Favored Nation 1LD1 130
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
-Other bed linen, printed:
--Of cotton:
4796 6302.2110 ---Bed sheets 6 0 AS, SG, 0 Favored Nation LD 90
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
5.6 KR
6 CH
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
4798 6302.2210 ---Bed sheets 6 0 AS, SG, 0 Favored Nation LD 130
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
705
(%) Rate (%)
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
4801 6302.2920 ---Of bast fibers 6 0 AS, SG, 0 Favored Nation 90
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
-Other bed linen:
--Of cotton:
4803 6302.3110 ---Embroidered 6 0 AS, SG, 0 Favored Nation 90
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
---Other:
4804 6302.3191 ----Bed sheets 6 0 AS, SG, 0 Favored Nation 90
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
4805 6302.3192 ----Toweling coverlets 6 0 AS, SG, 0 Favored Nation 90
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
706
(%) Rate (%)
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
---Of bast fibers:
4810 6302.3921 ----Embroidered 6 0 AS, SG, 0 Favored Nation 90
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
---Other:
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
707
(%) Rate (%)
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
-Table linen, knitted or
crocheted：
4814 6302.4010 ---Hand-worked 6 0 AS, SG, 0 Favored Nation 100
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
-Other table linen：
--Of cotton：
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
--Of man-made fibers：
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
---Of flax：
708
(%) Rate (%)
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
-Toilet linen and kitchen linen, of
terry toweling or similar terry
fabrics, of cotton:
4823 6302.6010 ---Bath towels 6 0 AS, SG, 0 Favored Nation 90
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
TW, GE
4.2 CH
5.6 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
TW, GE
4.2 CH
5.6 KR
-Other:
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
709
(%) Rate (%)
4827 6302.9910 ---Of flax 6 0 AS, SG, 0 Favored Nation 1LD1 90
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
63.03 Curtains (including drapes)
and interior blinds; curtain or
bed valances:
-Knitted or crocheted:
--Of synthetic fibers:
4829 6303.1210 ---Knitted 6 0 AS, SG, 0 Favored Nation 1LD1 130
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
4830 6303.1220 ---Crocheted 6 0 AS, SG, 0 Favored Nation 1LD1 130
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
---Of cotton:
4831 6303.1931 ----Knitted 6 0 AS, SG, 0 Favored Nation LD 90
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
4832 6303.1932 ----Crocheted 6 0 AS, SG, 0 Favored Nation 1LD1 90
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
---Other:
4833 6303.1991 ----Knitted 6 0 AS, SG, 0 Favored Nation 1LD1 130
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
710
(%) Rate (%)
4834 6303.1992 ----Crocheted 6 0 AS, SG, 0 Favored Nation 130
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
-Other:
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
63.04 Other furnishing products,
excluding those of Tax 94. 04:
-Bedspreads:
--Knitted or crocheted:
---Knitted:
4838 6304.1121 ----Hand-worked 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 PK, KR
---Crocheted:
4840 6304.1131 ----Hand-worked 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
711
(%) Rate (%)
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
--Other：
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
---Of cotton or bast fibers：
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
---Of man-made fibers：
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
---Of other textile materials：
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
712
(%) Rate (%)
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
-Mosquito nets listed in Note 1 of
this Chapter:
4849 6304.2010 ---Hand-worked 6 0 AS, SG, 0 Favored Nation LD 100
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
-Other:
--Knitted or crocheted:
---Knitted:
4851 6304.9121 ----Hand-worked 6 0 AS, SG, 0 Favored Nation LD 100
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
---Crocheted:
4853 6304.9131 ----Hand-worked 6 0 AS, SG, 0 Favored Nation 1LD1 100
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 PK, KR
--Not knitted or crocheted, of
cotton:
713
(%) Rate (%)
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
synthetic fibers:
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
other textile materials:
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
---Of bast fibers:
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
714
(%) Rate (%)
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
63.05 Sacks and bags, of a kind used
for the packing of goods:
4863 6305.1000 -Of jute or of other textile bast 4 0 AS, CL, NZ, PE, CR, CH, 0 AP, Favored Nation 40
fibers of Tax 53.03 IS, KR, AU, HK, MO, LD
4.5 GE
PK
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
-Of man-made textile materials:
4865 6305.3200 --Flexible intermediate bulk 6 0 AS, SG, 0 Favored Nation 100
containers CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
12.8 PK
4866 6305.3300 Sacks and bags, of a kind used 6 0 AS, SG, 0 Favored Nation 100
for the packing of goods, of PE or PK, CL, NZ, 1LD1
PP strip or the like, not knitted or PE, CR, IS,
crocheted AU, HK, MO,
GE
3.9 AP
4.8 CH
6.4 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
63.06 Tarpaulins, awnings; tents;
sails for boats, sailboards;
camping goods:
-Tarpaulins, tents and awnings:
715
(%) Rate (%)
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
-Tents:
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
-Sails:
716
(%) Rate (%)
4876 6306.3010 ---Of synthetic fibers 6 0 AS, SG, 0 Favored Nation 130
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
-Pneumatic mattresses:
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
-Other:
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
717
(%) Rate (%)
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.8 CH
6.4 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
63.07 Other made up products,
including dress patterns:
4885 6307.1000 -Floor-cloths, dish-cloths, dusters 6 0 AS, SG, 0 Favored Nation 130
and similar cleaning cloths PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
TW, GE
3.9 AP
4.2 CH
5.6 KR
4886 6307.2000 -Life-jackets and life-belts 6 0 AS, SG, 0 Favored Nation 70
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
4887 6307.9000 -Other 6 0 AS, SG, 0 KH, MM, LA, 100
PE, CR, IS, LD
AU, HK, MO,
GE
4.2 CH
8.4 KR
II Sets
63.08 Sets consisting of woven fabric
and yarn, whether or not with
accessories, for making up into
rugs, tapestries, embroidered
table cloths or serviettes, or
similar textile products, put up
in packings for retail sale:
4888 6308.0000 Sets consisting of woven fabric 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
and yarn, whether or not with IS, AU, HK, MO, GE 1LD1
accessories, for making up into 4.2 CH
rugs, tapestries, embroidered 5.6 KR
table cloths or serviettes, or PK
7
similar textile products, put up in
III Worn clothing and worn

textile products; rags
63.09 Worn clothing and other worn
products
718
(%) Rate (%)
4889 6309.0000 Worn clothing and other worn 6 0 AS, SG, 0 Favored Nation 130
products CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
7 PK
63.10 Used or new rags, scrap twine,
cordage, rope and cables and
worn out products of twine,
cordage, rope or cables, of
textile materials:
4890 6310.1000 -Sorted 6 0 AS, SG, 0 Favored Nation 50
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
4891 6310.9000 -Other 6 0 AS, SG, 0 KH, MM, LA, 50
PE, CR, IS, LD
AU, HK, MO,
GE
4.2 CH
5.6 KR
719
SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS,
RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND PRODUCTS MADE THEREWITH;
ARTIFICIAL FLOWERS; PRODUCTS OF HUMAN HAIR
Chapter 64
Footwear, gaiters and the like; parts of such products
Notes:
(a) Disposable loot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are
classified according to their constituent material;
(b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);
(c) Worn footwear of Tax 63. 09;
(d) Products of asbestos (Tax 68. 12);
(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (Tax 90. 21) or;
(f) Toy footwear or skating boots with ice or roller skates attached; shinguards or similar protective sportswear (Chapter 95).
2. For the purposes of Tax 64. 06, the term “parts” does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or
other trimmings (which are to be classified in their appropriate Tax) or buttons or other goods of Tax 96. 06.
3. For the purposes of this Chapter:
(a)The terms “rubber” and “ plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to
the naked eye; for the purpose of this provision, no account should be taken of any resulting change of color;
(b)The term “leather” refers to the goods of Tax 41. 07 and 41. 12 to 41.14.
4. Subject to Note 3 to this Chapter:
(a) The material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of
accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;
(b) The constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no
account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.
Tax Notes:
For the purposes of Tax 6402. 12, 6402. 19, 6403. 12, 6403. 19 and 6404. 11, the expression “sports footwear” applies only to:
1. Footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;
2. Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.
(%) Rate (%)
64.01 Waterproof footwear with outer
soles and uppers of rubber or of ,
plastics, the uppers of which are
neither fixed to the sole nor
assembled by stitching, riveting,
nailing, screwing, plugging or similar
processes:
-Footwear incorporating a
protective metal toe-cap:
4892 6401.1010 ---With uppers of rubber 10 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5 AP
7.2 CH
12 PK
16.8 KR
4893 6401.1090 ---With uppers of plastics 10 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5 AP
7.2 CH
12 PK
16.8 KR
720
(%) Rate (%)
-Other footwear:
--Covering the ankle but not
covering the knee
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5 AP
7.2 CH
12 PK
16.8 KR
4895 6401.9290 ---With uppers of plastics 10 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5 AP
7.2 CH
12 PK
16.8 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5 AP
7.2 CH
12 PK
16.8 KR
64.02 Other footwear with outer soles
and uppers of rubber or
plastics:
-Sports footwear:
4897 6402.1200 --Ski-boots, cross-country ski 4 0 AS, CL, 0 Favored Nation 100
footwear and snow- NZ, PE, CR, LD
board boots CH, IS, AU,
HK, MO, GE
2 AP
4 PK, KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5 AP
7.2 CH
12 PK
16.8 KR
4899 6402.2000 -Footwear with upper straps or 10 0 AS, SG, 0 Favored Nation 100
thongs assembled to the sole by CL, NZ, PE, 1LD1
means of plugs CR, IS, AU,
HK, MO, GE
5 AP
7.2 CH
12 PK
16.8 KR
-Other footwear:
721
(%) Rate (%)
4900 6402.9100 --Covering the ankle 10 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5 AP
7.2 CH
12 PK
16.8 KR
--Other:
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
5 AP
7.2 CH
12 PK
16.8 KR
---With uppers of plastics:
4902 6402.9921 --With substrate of woven fabrics 10 0 AS, SG, 0 Favored Nation 100
or other textile materials PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
5 AP
7.2 CH
16.8 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO
5 AP
7.2 CH
9.6 GE
16.8 KR
64.03 Footwear with outer soles of
rubber, plastics, leather or
reconstituted leather and
uppers of leather:
-Sports footwear:
4904 6403.1200 --Ski-boots, cross-country ski 14 0 AS, SG, 0 KH, Favored Nation 100
footwear and snow-board boots CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
7.2 CH
16.8 KR
4905 6403.1900 --Other 10 0 AS, SG, 0 KH, Favored Nation 100
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
722
(%) Rate (%)
4906 6403.2000 -Footwear with outer soles of 14 0 AS, SG, 0 KH, Favored Nation 100
leather, and uppers which consist PK, CL, NZ, LD
of leather straps across the instep PE, CR, IS,
and around the big toe AU, HK, MO,
GE
7.2 CH
16.8 KR
4907 6403.4000 Other footwear, incorporating a 14 0 AS, SG, 0 KH, Favored Nation 100
protective metal toe-cap CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
7.2 CH
16.8 KR
-Other footwear with outer soles
of leather:
--Covering the ankle
------Covering the ankle but not
covering the calf, by length of
inner soles:
4908 6403.5111 ----Less than 24 cm 8 0 AS, CL, NZ, PE, CR, 0 KH, Favored Nation 100
GE
4 PK, KR
4909 6403.5119 ----Other 8 0 AS, CL, NZ, PE, CR, 0 KH, Favored Nation 100
GE
4 PK, KR
---Other, by length of inner

soles: :
4910 6403.5191 ----Less than 24 cm 8 0 AS, CL, NZ, PE, CR, 0 KH, Favored Nation 100
GE
4 PK, KR
4911 6403.5199 ----Other 8 0 AS, CL, NZ, PE, CR, 0 KH, Favored Nation 100
GE
4 PK, KR
4912 6403.5900 --Other 8 0 AS, CL, 0 KH, Favored Nation 100
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3 CH
4 PK, KR
-Other footwear:
--Covering the ankle
------Covering the ankle but not
covering the calf, by length of inner
soles
4913 6403.9111 ----Less than 24 cm 8 0 AS, SG, 0 KH, Favored Nation 100
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3 CH
4 KR
723
No. Tariff Code Article description MFN Rate 4.5Conventional
PK Rate (%) Preferential Rate (%) General
(%) Rate (%)
4914 6403.9119 ----Other 8 0 AS, SG, PK, CL, NZ, 0 KH, Favored 100
PE, CR, CH, IS, AU, Nation LD
HK, MO, GE
4 KR
---Other, by length of inner

soles:：
4915 6403.9191 ----Less than 24 cm 8 0 AS, SG, PK, CL, NZ, 0 KH, Favored 100
HK, MO, GE
KR
4
4916 6403.9199 ----Other 8 0 AS, SG, PK, CL, NZ, 0 KH, Favored 100
HK, MO, GE
4 KR
4917 6403.9900 --Other 8 0 AS, SG, 0 KH, Favored 100
PK, CL, NZ, Nation LD
PE, CR, IS,
AU, HK, MO,
GE
3 CH
4 KR
5.2 AP
64.04 Footwear with outer soles of
rubber, plastics, leather or
composition leather and uppers
of textile materials: ：
-Footwear with outer soles of
rubber or plastics：
4918 6404.1100 --Sports footwear, tennis shoes, 10 0 AS, SG, 0 Favored Nation 100
basketball shoes, gym shoes, PK, CL, NZ, 1LD1
training shoes and the like PE, CR, IS,
AU, HK, MO,
GE
5 AP
7.2 CH
16.8 KR
--Other：
4919 6404.1910 ---Slippers 10 0 AS, SG, 100
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 AP
7.2 CH
9.6 PK
16.8 KR
4920 6404.1990 ---Other 10 0 AS, SG, 100
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 AP
7.2 CH
9.6 PK
16.8 KR
-Footwear with outer soles of
leather or composition leather：
724
(%) Rate (%)
4921 6404.2010 ---Slippers 10 0 AS, SG, 100
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 AP
7.2 CH
12 PK
16.8 KR
4922 6404.2090 ---Other 10 0 AS, SG, 100
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5 AP
7.2 CH
12 PK
16.8 KR
64.05 Other footwear:
-With uppers of leather or
composition leather:
4923 6405.1010 ---Outer soles of rubber, plastics, 12 0 AS, SG, 0 Favored Nation 100
leather or composition leather CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 AP
7.2 CH
12 PK
16.8 KR
4924 6405.1090 ---Outer soles of other materials 12 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 AP
7.2 CH
12 PK
16.8 KR
4925 6405.2000 -With uppers of textile materials 10 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5 AP
6.6 CH
11 PK
15.4 KR
-Other:
4926 6405.9010 ---With outer soles of rubber, 6 0 AS, SG, 0 Favored Nation 100
plastics, leather or composition PK, CL, NZ, 1LD1
leather PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.5 CH
6 KR
725
(%) Rate (%)
4927 6405.9090 ---Outer soles of other materials 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.5 CH
6 KR
7.5 PK
64.06 Parts of footwear (including
uppers whether or not attached
to soles other than outer soles);
removable in-soles, heel
cushions and similar products;
gaiters, leggings and similar
products, and parts thereof
4928 6406.1000 Uppers and parts thereof, other 6 0 AS, SG, 0 Favored Nation 90
than stiffeners CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, TW,
GE
3.9 AP
4.5 CH
7.5 PK
10.5 KR
-Outer soles and heels, of rubber
or plastics:
4929 6406.2010 ---Of rubber 6 0 AS, SG, 0 Favored Nation 90
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, TW,
GE
4.5 CH
6 KR
12 PK
4930 6406.2020 ---Of plastics 6 0 AS, SG, 0 Favored Nation 90
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
-Other:
4931 6406.9010 ---Of wood 6 0 AS, SG, 0 Favored Nation 90
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
4.5 CH
6 KR
7.5 PK
---Of other materials:
726
(%) Rate (%)
4932 6406.9091 ----Removable in-soles, heel 6 0 AS, SG, 0 Favored Nation 90
cushions and similar products CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, TW,
GE
3.9 AP
4.5 CH
7.5 PK
10.5 KR
4933 6406.9092 ----Removable in-soles, heel 6 0 AS, SG, 0 Favored Nation 90
cushions and similar products CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, TW,
GE
3.9 AP
4.5 CH
6 PK
10.5 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, TW,
GE
3.9 AP
4.5 CH
6 PK
10.5 KR
727
Chapter 65
Headgear and parts thereof
Notes:
(a)Worn headgear of Tax 63. 09;
(b)Asbestos headgear (Tax 68. 12) or;
(c)Dolls' hats, other toy hats or carnival products of Chapter 95.
2. Tax 65. 02 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.
(%) Rate (%)
65.01 Hat-forms, hat bodies and
hoods of felt, neither blocked to
shape nor with made brims;
plateau and manchons
(including slit manchons), of
felt:
4935 6501.0000 Hat-forms, hat bodies and hoods 10 0 AS, SG, 0 Favored Nation 100
of felt, neither blocked to shape CL, NZ, PE, 1LD1
nor with made brims; plateau and CR, IS, AU,
manchons (including slit HK, MO, GE
manchons), of felt:
6.6 CH
15.4 KR
65.02 Hat-shapes, plaited or made by
assembling strips of any
material, neither blocked to
shape, nor with made brims,
nor lined, nor trimmed:
4936 6502.0000 Hat-shapes, plaited or made by 8 0 AS, SG, 0 Favored Nation 100
assembling strips of any material, CL, NZ, PE, 1LD1
neither blocked to shape, nor CR, IS, AU,
with made brims, nor lined, nor HK, MO, GE
trimmed:
6 CH
12 KR
65.04 Hats and other headgear,
plaited or made by assembling
strips of any material, whether
or not lined or trimmed:
4937 6504.0000 Hats and other headgear, plaited 8 0 AS, SG, 0 Favored Nation 130
or made by assembling strips of CL, NZ, PE, 1LD1
any material, whether or not lined CR, IS, AU,
or trimmed: HK, MO, GE
6 CH
12 KR
65.05 Hats and other headgear,
knitted or crocheted, or made
up from lace, felt or other
textile fabric, in the piece (but
not in strips), whether or not
lined or trimmed ; hair-nets of
any material, whether or not
lined or trimmed:
4938 6505.0010 ---Hair-nets 4 0 AS, CL, NZ, PE, CR, 0 Favored Nation 130
GE
4 PK, KR
728
(%) Rate (%)
4939 6505.0020 ---Hats and other headgear, 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
knitted or crocheted IS, AU, HK, MO, GE LD
5.2 AP
6 CH
12 KR
19 PK
---Other:
4940 6505.0091 ----Felt hats and other felt 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
headgear, made from the hat IS, AU, HK, MO, GE 1LD1
bodies, hoods or plateau of Tax 4.8 AP
65.01, whether or not lined or 6.6 CH
trimmed 15.4 KR
5.2 AP
6 CH
8 KR
19 PK
65.06 Other headgear, whether or not
lined or trimmed:
4942 6506.1000 -Safety headgear 4 0 AS, CL, NZ, PE, CR, 0 Favored Nation 100
GE
4 PK, KR
-Other:
4943 6506.9100 --Of rubber or of plastics 4 0 AS, CL, NZ, PE, CR, 0 Favored Nation 100
GE
4 PK, KR
--Of other materials:
4944 6506.9910 ---Of leather 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 130
GE
4 PK, KR
4945 6506.9920 ---Of furskin 4 0 AS, CL, NZ, PE, CR, 0 Favored Nation 130
GE
4 PK, KR
7.2 CH
16.8 KR
65.07 Head-bands, linings, covers,
hat foundations, hat frames,
peaks and chinstraps, for
headgear:
(%) Rate (%)
729
4947 6507.0000 Head-bands, linings, covers, hat 10 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 100
foundations, hat frames, peaks PE, CR, IS, AU,
and chinstraps, for headgear: HK, MO, GE
7.2 CH
16.8 KR
Chapter 66
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof
Notes:
(a)Measure walking-sticks or the like (Tax 90. 17);
(b)Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93) or;
(c)Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas)
2. Tax 66. 03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any
material. Such goods presented with, but not fitted to, products of Tax 66. 01 or 66. 02 are to be classified separately and not to be treated as
forming part of those products.
(%) Rate (%)
66.01 Umbrellas and sun umbrellas
(including walking-stick
umbrellas, garden umbrellas
and similar umbrellas):
4948 6601.1000 -Garden or similar umbrellas 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
4.2 CH
5.6 KR
7 PK
-Other:
4949 6601.9100 --Having a telescopic shaft 4 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 130
CH, IS, AU,
HK, MO, GE
4 PK, KR
GE
4 PK, KR
66.02 Walking-sticks, seat-sticks,
whips, riding-crops and the
like:
4951 6602.0000 Walking-sticks, seat-sticks, 4 0 AS, CL, NZ, PE, CR, 0 Favored Nation 130
whips, riding-crops and the like CH, IS, AU, HK, MO, 1LD1
GE
4 PK, KR
66.03 Parts, trimmings and
accessories of products of Tax
66.01 or 66.02:
4952 6603.2000 -Umbrella frames, including 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
frames mounted on shafts (sticks) IS, AU, HK, MO, GE 1LD1
4.2 CH
5.6 KR
11.2 PK
(%) Rate (%)
4953 6603.9000 -Other 6 0 AS, SG, 0 Favored Nation LD 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
730
Chapter 67
Prepared feathers and down and products made of feathers or of down; artificial flowers; products of human hair
Notes:
(a) Straining cloth of human hair (Tax 59. 11);
(b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);
(c) Footwear (Chapter 64);
(d) Headgear or hair-nets (Chapter 65);
(e) Toys, sports requisites or carnival products (Chapter 95); or
(f) Feather dusters, powder-puffs or hair sieves (Chapter 96).
2. Tax 67. 01 does not cover:
(a) Products in which feathers or down constitute only filling or padding (for example, bedding of Tax 94. 04);
(b) Products of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or
(c) Artificial flowers or foliage or parts thereof or made up products of Tax 67. 02.
3. Tax 67. 02 does not cover:
(a) Products of glass (Chapter 70); or
(b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by molding, forging, carving,
stamping or other process, or consisting of parts assembled otherwise than by binding, gluing, fitting into one another or similar methods.
(%) Rate (%)
67.01 Skins and other parts of birds
with their feathers or down,
feathers, parts of feathers,
down and products thereof
(other than goods of Tax 05. 05
and worked quills and scapes):
4954 6701.0000 Skins and other parts of birds 8 0 AS, SG, 0 Favored Nation 130
with their feathers or down, CL, NZ, PE, 1LD1
feathers, parts of feathers, down CR, IS, AU,
and products thereof (other than HK, MO, GE
goods of Tax 05. 05 and worked
quills and scapes): 6 CH
12 KR
67.02 Artificial flowers, foliage and
fruit and parts thereof;
products made of artificial
flowers, foliage or fruit:
4955 6702.1000 -Of plastics 8 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
-Of other materials:
4956 6702.9010 ---Of feathers or down 8 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 AP
6 CH
731
12 KR
732
(%) Rate (%)
4957 6702.9020 ---Of silk or spun silk 8 0 AS, SG, 0 Favored Nation 1LD1 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
7.2 CH
16.8 KR
4958 6702.9030 ---Of man-made fibers 8 0 AS, SG, 0 Favored Nation 1LD1 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
7.2 CH
16.8 KR
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
67.03 Human hair, dressed, thinned,
bleached or otherwise worked ;
wool or other animal hair or
other textile materials,
prepared for use in making
wigs or the like:
4960 6703.0000 Human hair, dressed, thinned, 8 0 AS, SG, 0 Favored Nation 1LD1 100
bleached or otherwise worked ; CL, NZ, PE,
wool or other animal hair or other CR, IS, AU,
textile materials, prepared for use HK, MO, GE
in making wigs or the like: 5.2 AP
6 CH
8 KR
18 PK
67.04 Wigs, false beards, eyebrows
and eyelashes, switches and the
like, of human or animal hair
or of textile materials; products
of human hair not elsewhere
-Of synthetic textile materials:
4961 6704.1100 --Complete wigs 8 0 AS, SG, 0 Favored Nation LD 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
8 CH
17.5 KR
4962 6704.1900 --Other 8 0 AS, SG, 0 Favored Nation LD 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
8 CH
17.5 KR
4963 6704.2000 -Of human hair 6 0 AS, SG, 0 Favored Nation LD 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
733
(%) Rate (%)
4964 6704.9000 -Of other materials 8 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
8 CH
17.5 KR
734
SECTION XIII
PRODUCTS OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS;
CERAMIC PRODUCTS; GLASS AND GLASSWARE
Chapter 68
Products of stone, plaster, cement, asbestos, mica or similar materials
Notes:
(a) Goods of Chapter 25;
(b) Coated, impregnated or covered paper and paperboard of Tax 48. 10 or 48. 11 (for example, paper and paperboard coated with mica powder or
graphite, bituminized or asphalted paper and paperboard);
(c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminized or
asphalted fabric);
(e) Tools or parts of tools, of Chapter 82;
(f) Lithographic stones of Tax 84. 42;
(g) Electrical insulators (Tax 85. 46) or fittings of insulating material of Tax 85. 47;
(h) Dental burrs (Tax 90. 18);
(i) Products of Chapter 91 (for example, clocks and clock cases);
(k) Products of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
(l)Products of Chapter 95 (for example, toys, games and sports requisites);
(m) Products of Tax 96. 02, if made of materials specified in Note 2 (b) to Chapter 96, or of Tax 96. 06 (for example, buttons), Tax 96. 09(for
example, slate pencils) or Tax 96. 10 (for example, drawing slates); or of Tax 96.20(unipod, bipod, tripod or the like)
(n) Products of Chapter 97 (for example, works of art).
2. In Tax 68. 02, the expression “worked monumental or building stone” applies not only to the varieties of stone referred to in Tax 25. 15 or 25.
16, but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.
(%) Rate (%)
68.01 Setts, curbstones and
flagstones, of natural stone
(except slate):
4965 6801.0000 Setts, curbstones and flagstones, of 12 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 70
natural stone (except slate): PE, CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
6 PK
68.02 Worked monumental or

building stone (except slate)
and products thereof, other
than goods of Tax 68. 01;
mosaic cubes and the like, of
natural stone (including slate),
whether or not on a backing;
artificially colored granules,
chippings and powder, of
natural stone (including slate):
735
(%) Rate (%)
-Tiles, cubes and similar
articles, whether or not
rectangular (including square) ,
the largest surface area of which
is capable of being enclosed in a
square the side of which is less
than 7cm; artificially colored
granules, chippings and
powder：
4966 6802.1010 ---Marble 15 0 AS, SG, 0 Favored Nation LD 90
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
7.2 CH
9.8 AP
16.8 KR
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
6 CH
9.8 AP
12 KR
-Other monumental or building
stone and articles thereof,
simply cut or sawn, with a flat
or even surface：
--Marble, travertine and
alabaster：
4968 6802.2110 ---Marble 10 0 AS, PK, CL, NZ, 0 Favored Nation LD 90
PE, CR, CH, IS,
AU, HK, MO,
GE
4 KR
4969 6802.2120 ---Travertine 15 0 AS, SG, 0 Favored Nation 1LD1 90
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
7.2 CH
10.5 AP
16.8 KR
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
7.2 CH
10.5 AP
16.8 KR
4971 6802.2300 --Granite 10 0 AS, PK, CL, 0 Favored Nation LD 90
NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
6.5 AP
736
--Other stone：
(%) Rate (%)
4972 6802.2910 ---Other calcareous stone 15 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 90
7.2 GE
16.8 CH
KR
4.5 GE
6 CH
KR
-Other:
--Marble, travertine and
alabaster:
4974 6802.9110 ---Carvings 15 0 AS, SG, PK, CL, NZ, 0 Favored Nation 90
MO, GE
7.2 CH
16.8 KR
4 GE
KR
--Other calcareous stone:

4976 6802.9210 ---Carvings 15 0 AS, SG, PK, CL, NZ, 0 Favored Nation 90
MO, GE
7.2 CH
16.8 KR
4 GE
KR
--Granite:
---Carvings:
4978 6802.9311 ----Tombstone (gravestone) 15 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 90
7.2 GE
16.8 CH
KR
737
(%) Rate (%)
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
7.2 CH
10.5 AP
16.8 KR
NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 KR
6.5 AP
--Other stone:
4981 6802.9910 ---Carvings 15 0 AS, SG, 0 Favored Nation 90
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
7.2 CH
16.8 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
7.2 CH
16.8 KR
68.03 Worked slate and products of
slate or of agglomerated slate:
Worked slate and products of
slate or of agglomerated slate:
4983 6803.0010 ---Of slate 15 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
68.04 Millstones, grindstones,
grinding wheels and the like,
without frameworks, for
grinding, sharpening,
polishing, trueing or cutting,
hand sharpening or polishing
stones, and parts thereof, of
natural stone, of agglomerated
natural or artificial abrasives,
or of ceramics, with or without
738
parts of other materials:
739
(%) Rate (%)
4985 6804.1000 -Millstones and grindstones for 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 40
milling, grinding or pulping IS, KR, AU, HK, MO, LD
4 GE
PK
-Other millstones, grindstones,

grinding wheels and the like
--Of agglomerated synthetic or
natural diamond: :
4986 6804.2110 ---Grinding wheels 8 0 AS, CL, 0 Favored Nation 17
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
2.4 CH
3.2 KR
4 PK
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
2.4 CH
3.2 KR
4 PK
--Of other agglomerated
abrasives or of ceramics:
4988 6804.2210 ---Grinding wheels 8 0 AS, CL, 0 Favored Nation 17
NZ, PE, CR, LD
IS, KR, AU,
HK, MO, GE
2.4 CH
4 PK
4 GE
PK
--Of natural stone:
4990 6804.2310 ---Grinding wheels 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 17
4 GE
PK
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
-Hand sharpening or polishing
stones:
4992 6804.3010 ---Oil stones 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 17
4 GE
5.2 PK
AP
740
：
741
Code (%) Rate (%)
4993 6804.3090 ---Other 8 0 AS, CL, 0 Favored Nation LD 40
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
6.4 AP
68.05 Natural or artificial abrasive
powder or grain, on a base of
textile material, of paper, of
paperboard or of other materials,
whether or not cut to shape or
sewn or otherwise made up:
4994 6805.1000 -On a base of woven textile fabric 8 0 AS, CL, NZ, PE, 0 Favored Nation LD 40
only CR, IS, AU, HK,
MO, GE
2.4 CH
4 PK
4.8 KR
4995 6805.2000 -On a base of paper or paperboard 8 0 AS, CL, NZ, PE, 0 Favored Nation LD 40
only CR, IS, AU, HK,
MO, GE
2.4 CH
3.2 KR
4 PK
4996 6805.3000 -Other 8 0 AS, CL, NZ, PE, 0 Favored Nation LD 40
CR, CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
68.06 Slag wool, rock wool and similar
mineral wools; exfoliated
vermiculite, expanded clays,
foamed slag and similar expanded
mineral materials; mixtures and
products of heat-insulating,
sound- insulating or sound
-absorbing mineral materials,
other than those of Tax 68.11 or
68.12 or of Chapter 69:
-Slag wool, rock wool and similar
mineral wools (including
intermixtures thereof), in bulk,
sheets or rolls:
4997 6806.1010 ---Aluminum silicate fiber and its 10 0 AS, SG, 0 Favored Nation LD 40
products CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
ex6806109 Other mineral fiber, containing ∆5
0 slag<5%
742
(%) Rate (%)
4999 6806.2000 -Exfoliated vermiculite, expanded 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 40
clays, foamed slag and similar IS, AU, HK, MO, GE
expanded mineral materials 3.2 CH
(including intermixtures thereof) 4.2 KR
4.5 PK
CH, IS, AU, HK, MO,
GE
4 PK
6 KR
68.07 Products of asphalt or of similar

material (for example, petroleum
bitumen or coal tar pitch):
5001 6807.1000 -In rolls 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
3.6 CH
4.8 KR
6 PK
3.6 CH
4.5 PK
4.8 KR
8 AP
68.08 Panels, boards, tiles, blocks

and similar products of
vegetable fiber, of straw or of
shavings, chips, products,
sawdust or other waste, of
wood, agglomerated with
cement, plaster or other
mineral binders:
5003 6808.0000 Panels, boards, tiles, blocks and 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
similar products of vegetable IS, AU, HK, MO, GE 1LD1
fiber, of straw or of shavings, 3.2 CH
chips, products, sawdust or other 4.2 KR
waste, of wood, agglomerated 4.5 PK
with cement, plaster or other
mineral binders:
68.09 Products of plaster or of

compositions based on plaster:
-Boards, sheets, panels, tiles and
similar products, not ornamented:
5004 6809.1100 --Faced or reinforced with paper 15 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
or paper-board only IS, AU, HK, MO, GE 1LD1
8.4 CH
743
(%) Rate (%)
17.5 KR
5006 6809.9000 -Other products 15 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
17.5 KR
68.10 Products of cement, of concrete or
of artificial stone, whether or not
reinforced:
-Tiles, flagstones, bricks and
similar products:
5007 6810.1100 --Building blocks and bricks 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
3.2 CH
4.2 KR
4.5 PK
6.5 AP
--Other:
5008 6810.1910 ---Of artificial stone 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 70
IS, AU, HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
6.5 AP
IS, AU, HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
6.5 AP
-Other products:
--Prefabricated structural
components for building or
civil engineering:
5010 6810.9110 ---Reinforced concrete and 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 40
prestressed concrete tubes, IS, AU, HK, MO, GE
pipes, rods, plates, piles and 3.2 CH
similar products 4.2 KR
4.5 PK
IS, AU, HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
744
(%) Rate (%)
--Other:
5012 6810.9910 ---Railway sleepers of concrete 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 14
IS, KR, AU, HK, MO,
GE
4 PK
3.2 CH
4.2 KR
4.5 PK
68.11 Products of asbestos-cement, of

cellulose fiber-cement or the
like:
-Containing aspects:
5014 6811.4010 ---Corrugated sheets 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
MO, GE
5015 6811.4020 ---Other sheets, panels, tiles and 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
similar products IS, AU, HK, MO, GE 1LD1
3.2 CH
4.2 KR
4.5 PK
5016 6811.4030 ---Tubes, pipes and tube or pipe 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 40
fittings IS, KR, AU, HK, MO, GE 1LD1
PK
5017 6811.4090 ---Other products 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
3.3 GE
4 KR
PK
-Not containing asbestos:

5018 6811.8100 --Corrugated sheets 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
MO, GE
5019 6811.8200 --Other sheets, panels, tiles and 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
similar products IS, AU, HK, MO, GE 1LD1
4.2 KR
4.5 PK
5.5 CH
--Other products:
745
(%) Rate (%)
5020 6811.8910 ---Tubes, pipes and tube or pipe 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 40
fittings IS, KR, AU, HK, MO, 1LD1
GE
4 PK
GE
4 PK
68.12 Fabricated asbestos fibers;
mixtures with a basis of
asbestos or with a basis of
asbestos and magnesium ,
carbonate; products of such
mixtures or of asbestos (for
example, thread, woven fabric,
clothing, head-gear, footwear,
gaskets), whether or not
reinforced, other than goods of
Tax 68.11 or 68.13:
5022 6812.8000 -Of crocidolite 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 40
IS, AU, HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
-Other:
5023 6812.9100 --Clothing, clothing accessories, 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 40
footwear and headgear IS, AU, HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
5024 6812.9200 --Paper, millboard and felt 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 40
IS, AU, HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
5025 6812.9300 --Compressed asbestos fiber 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 40
jointing, in sheets or rolls IS, AU, HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
5026 6812.9900 --Other 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, AU, HK, MO,
GE
4 PK, KR
746
(%) Rate (%)
68.13 Friction material and products
thereof (for example, sheets,
rolls, strips, segments, discs,
washers, pads), not mounted, ,
for brakes, for clutches or the
like, with a basis of asbestos, of
other mineral substances or of
cellulose, whether or not
combined with textile or other
materials:
-Containing asbestos:
5027 6813.2010 ---Brake linings and pads 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
GE
4 PK, KR
3.6 CH
4.8 KR
6 PK
-Not containing asbestos:

5029 6813.8100 --Not containing asbestos 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
GE
4 PK, KR
3.6 CH
4.8 KR
6 PK
68.14 Worked mica and products of

mica, including agglomerated
or reconstituted mica, whether
or not on a support of paper,
paperboard or other materials:
5031 6814.1000 -Plates, sheets and strips of, 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 35
agglomerated or reconstituted CH, IS, AU, HK, MO, GE
mica, whether or not on a 4.2 KR
support 4.5 PK
5032 6814.9000 -Other 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 35
IS, AU, HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
68.15 Products of stone or of other

mineral substances (including
carbon fibers, products of
carbon fibers and products of
peat), not elsewhere specified
or included:
747
(%) Rate (%)
5033 6815.1000 -Non-electrical products of 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 70
graphite or other carbon IS, AU, HK, MO, GE
4.5 CH
12 PK
5034 6815.2000 -Products of peat 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
4.5 CH
6 KR
12 PK
-Other products:
5035 6815.9100 --Containing magnesite, dolomite 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
or chromite IS, AU, HK, MO, GE 1LD1
4.5 CH
6 KR
12 PK
--Other:
5036 6815.9920 ---Carbon fibers 17 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 70
IS, AU,
HK, MO, GE
5.3 CH
---Products of carbon fibers:
5037 6815.9931 ----Carbon fabric 17 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
5.3 CH
5038 6815.9932 ----Carbon fiber prepreg 17 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
5.3 CH
5.3 CH
5040 6815.9940 ---Basalt fiber and its products 17 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 70
CR, IS, AU, HK, MO,
GE
5.3 CH
7 KR
(%) Rate (%)
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
5.3 CH
7 KR
748
Chapter 69
Ceramic products
Notes:
1. This Chapter applies only to ceramic products which have been fired alter shaping. Tax 69. 04 to 69. 14 apply only to such products other than
those classifiable in Tax 69. 01 to 69. 03.
(a) Products of Tax 28. 44;
(b) Products of Tax 68. 04;
(c) Products of Chapter 71 (for example, imitation jewelry);
(d) Ceramic metals of Tax 81. 13;
(e) Products of Chapter 82;
(f) Electrical insulators (Tax 85. 46) or fittings of insulating material of Tax 85. 47;
(g) Artificial teeth (Tax 90. 21);
(h) Products of Chapter 91 (for example, clocks and clock cases);
(i) Products of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
(k) Products of Chapter 95 (for example, toys, games and sports requisites);
(m) Products of Tax 96. 06 (for example, buttons) or of Tax 96. 14 (for example, smoking pipes); or
(l) Products of Chapter 97 (for example, works of art).
(%) Rate (%)
I. Goods of siliceous fossil meals
or of similar siliceous earths, and
refractory goods
69.01 Bricks, blocks, tiles and other
ceramic goods of siliceous fossil
meals (for example, kieselguhr,
tripolite or diatomite) or of
similar siliceous earths:
5042 6901.0000 Bricks, blocks, tiles and other 8 0 AS, CL, 0 Favored Nation 50
ceramic goods of siliceous fossil NZ, PE, CR, 1LD1
meals (for example, kieselguhr, CH, IS, KR,
tripolite or diatomite) or of AU, HK, MO,
similar siliceous earths: GE
4 PK
5.2 AP
69.02 Refractory bricks, blocks, tiles
and similar refractory ceramic
constructional goods, other
than those of siliceous fossil
meals or similar siliceous
earths:
5043 6902.1000 -Containing by weight, singly or 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
together, more than 50% of the IS, KR, AU, HK, MO, LD
elements Mg, Ca or Cr, 4 GE
expressed as MgO, CaO or Cr2O3 PK
5044 6902.2000 -Containing by weight more than 8 0 AS, CL, 0 Favored Nation 30
50% of alumina (Al2O3), of NZ, PE, CR, LD
silica (SiO2) or of a mixture or IS, KR, AU,
compound of these products HK, MO, GE
2.4 CH
4 PK
749
(%) Rate (%)
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
69.03 Other refractory ceramic goods
(for example, retorts, crucibles,
muffles, nozzles, plugs,
supports, cupels, tubes, pipes,
sheaths and rods), other than
those of siliceous fossil meals or
of similar siliceous earths:
5046 6903.1000 -Containing by weight more than 8 0 AS, CL, 0 LA, Favored 20
50% of graphite or other carbon NZ, PE, CR, Nation LD
or of a mixture of these products CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
5047 6903.2000 -Containing by weight more than 8 0 AS, CL, NZ, PE, CR, CH, 0 LA, Favored 20
50% of alumina (AL2O3) or of a IS, KR, AU, HK, MO, Nation LD
mixture of compound of alumina GE
and of silica (SiO2)
4 PK
5048 6903.9000 -Other 8 0 AS, CL, NZ, PE, CR, CH, 0 LA, Favored 20
4 GE
PK
II. -Other ceramic products
69.04 Ceramic building bricks,
flooring blocks, support or
filler tiles and the like:
5049 6904.1000 -Building bricks 15 0 AS, SG, 0 Favored Nation 90
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
7.4 CH
17.1 KR
69.05 Roofing tiles, chimney-pots,
cowls, chimney liners,
architectural ornaments and
other ceramic constructional
goods:
5051 6905.1000 -Roofing tiles 15 0 AS, SG, 0 Favored Nation 90
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
7.4 CH
750
17.1 KR
(%) Rate (%)
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
7.4 CH
17.1 KR
69.06 Ceramic pipes, conduits, ,
guttering and pipe fittings
5053 6906.0000 Ceramic pipes, conduits, guttering and 15∆10 0 AS, SG, 0 Favored Nation 90
pipe fittings CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
69.07 Unglazed ceramic flags and
paving, hearth or wall tiles;
unglazed ceramic mosaic cubes
and the like, whether or not on
a backing:
-Ceramic flags and paving, hearth
or wall tiles, other than that of
Tax 6907.30 or 6907.40:
--Of water absorption coefficient
by weight not exceeding 0.5%
5054 6907.2110 --Tiles, cubes and similar 7 0 AS, SG, 0 Favored Nation 100
products, whether or not CL, NZ, PE, 1LD1
rectangular, the largest surface CR, IS, AU,
area of which is capable of being HK, MO, GE
enclosed in a square the side of 3.6 CH
which is less than 7 cm 4.5 PK
4.6 AP
4.8 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
6 PK
by weight exceeding 0.5% but
not exceeding 10%.
5056 6907.2210 --Tiles, cubes and similar 7 0 AS, SG, 0 Favored Nation 100
products, whether or not CL, NZ, PE, 1LD1
enclosed in a square the side of 3.6 CH
which is less than 7 cm 4.5 PK
4.6 AP
4.8 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
6 PK
751
(%) Rate (%)
by weight exceeding 10%:
5058 6907.2310 --Tiles, cubes and similar 7 0 AS, SG, 0 Favored Nation 1LD1 100
products, whether or not surface CL, NZ, PE,
area of which is capable of being CR, IS, AU,
enclosed in a square the side of HK, MO, GE
which is less than 7 cm
3.6 CH
4.5 PK
4.6 AP
4.8 KR
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
6 PK
-Mosaic cubes and the like, other
than those of Tax 6907.40:
5060 6907.3010 ---Tiles, cubes and similar 7 0 AS, SG, 0 Favored Nation 1LD1 100
products, whether or not CL, NZ, PE,
enclosed in a square the side of
3.6 CH
4.5 PK
4.6 AP
4.8 KR
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
6 PK
-Finishing ceramic:
5062 6907.4010 ---Tiles, cubes and similar 7 0 AS, SG, 0 Favored Nation 1LD1 100
products, whether or not CL, NZ, PE,
enclosed in a square the side of
3.6 CH
4.5 PK
4.6 AP
4.8 KR
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
6 PK
69.09 Ceramic wares for laboratory,
chemical or other technical
uses; ceramic troughs, tubs and
similar receptacles of a kind
used in agriculture; ceramic
pots, jars and similar products
of a kind used for the
752
conveyance or packing of
goods:
753
(%) Rate (%)
-Ceramic wares for laboratory,
chemical or other technical uses:
5064 6909.1100 --Of porcelain or china 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
IS, KR, AU, HK, MO,
GE
4 PK
5065 6909.1200 --Products having a hardness 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
equivalent to 9 or more on the IS, KR, AU, HK, MO, LD
Mohs scale 4 GE
PK
4 GE
PK
6.3 CH
14.7 KR
69.10 Ceramic sinks, wash basins,

wash basin pedestals, baths,
bidets, water closet pans,
flushing cisterns, urinals and
similar sanitary fixtures:
5068 6910.1000 -Of porcelain or china 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
4 PK, KR
4.6 AP
4 GE
PK, KR
69.11 Tableware, kitchenware, other

household products and toilet
products, of porcelain or china:
-Tableware and kitchenware:
---Tableware:
5070 6911.1011 ----Bone china 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 100
IS, AU, HK, MO, GE
3.6 CH
4.5 PK
4.6 AP
4.8 KR
754
(%) Rate (%)
5071 6911.1019 ----Other 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 100
IS, AU, HK, MO, GE
3.6 CH
4.5 PK
4.6 AP
4.8 KR
---Kitchenware：
5072 6911.1021 ----Knife tool 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
4.5 CH
4.6 AP
6 KR
7.5 PK
4.5 CH
4.6 AP
6 KR
7.5 PK
4.6 AP
7 CH
17.1 KR
20 PK
69.12 Ceramic tableware,

kitchenware, other household
articles and toilet articles,
other than of procelain or
china：
5075 6912.0010 ---Tableware 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
4.5 CH
6 KR
12 PK
0 AS, SG, CL, NZ, PE, CR,
IS, AU, HK, MO, GE
---Other
7 4.5 CH 0 Favored Nation
5076 6912.0090 100
6 KR 1LD1
12 PK
69.13 Statuettes and other

ornamental ceramic articles：
755
(%) Rate (%)
5077 6913.1000 -Of porcelain or china 7 0 AS, SG, 0 Favored Nation 100
LD
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
LD
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
69.14 Other ceramic products:
5079 6914.1000 -Of porcelain or china 15 0 AS, SG, 0 Favored Nation 100
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
7.4 CH
17.1 KR
LD
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3 CH
4.5 PK
6 KR
756
Chapter 70
Glass and glassware
Notes:
(a) Goods of Tax 32. 07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);
(b) Products of Chapter 71 (for example, imitation jewelry);
(c) Optical fiber cables (Tax 85. 44), electrical insulators (Tax 85.46) or fitting of insulating material of Tax 85.47;
(d) Optical fibers, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or
other products of Chapter 90;
(e) Lamps or lighting fittings, illuminated signs, illuminated nameplates or the like, having a permanently fixed light source, or parts
thereof of Tax 94. 05;
(f) Toys, games, sports requisites, Christmas tree ornaments or other products of Chapter 95 (excluding glass eyes without mechanisms
for dolls or for other products of Chapter 95); or
(g) Buttons, fitted vacuum flasks, scent or similar sprays or other products of Chapter 96.
2. For the purposes of Tax 70. 03, 70. 04 and 70. 05 :
(a) glass is not regarded as “ worked” by reason of any process it has undergone before annealing;
(b) cutting to shape does not affect the classification of glass in sheets;
(c) the expression “absorbent, reflecting or non-reflecting layer” means a microscopically thin coating of metal or of a chemical
compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while
still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.
3. The products referred to in Tax 70. 06 remain classified in that Tax whether or not they have the character of products.
4. For the purposes of Tax 70. 19, the expression “ glass wool” means:
(a) Mineral wools with a silica (SiO2) content not less than 60% by weight;
(b) Mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or Na2O) content exceeding 5% by weight
or a boric oxide (B2O3) content exceeding 2% by weight.
Mineral wools which do not comply with the above specifications fall in Tax 68. 06.
5. Throughout the Nomenclature, the expression “ glass” includes fused quartz and other fused silica.
Tax Note:
For the purposes of Tax 7013. 22, 7013. 33, 7013, 41 and 7013. 91, the expression “lead crystal” means only glass having a minimum lead
monoxide (PbO) content by weight of 24%.
(%) Rate (%)
70.01 Cullet and other waste and
scrap of glass; glass in the
mass:
5081 7001.0000 Cullet and other waste and scrap 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
of glass; glass in the mass IS, AU, HK, MO, GE 1LD1
3.6 CH
4.8 KR
6 PK
70.02 Glass in balls (other than
microspheres of Tax 70.18), rods or
tubes, unworked:
5082 7002.1000 -Balls 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
3.6 CH
4.8 KR
6 PK
-Rods:
757
(%) Rate (%)
5083 7002.2010 ---Preformed bars for drawing 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
optical fiber CH, IS, KR, AU, HK, 1LD1
MO, GE
5084 7002.2090 ---Others 12 0 AS, SG, 0 Favored Nation 50
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
6 PK
-Tubes:
--Of fused quartz or other fused
silica:
5085 7002.3110 ---Waveguide quartz tubes for 5∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
optical fibers use CH, IS, KR, AU, HK, 1LD1
MO, GE

CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
5087 7002.3200 --Of other glass having a linear 12 0 AS, SG, 0 Favored Nation 50
coefficient of expansion not CL, NZ, PE, 1LD1
exceeding 5 x 10-6 per Kelvin CR, IS, AU,
within a temperature range of 0℃ HK, MO, GE
to 300℃
3.6 CH
4.8 KR
6 PK
5088 7002.3900 --Others 12 0 AS, SG, 0 Favored Nation 50
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
6 PK
ex70023900 Glass capillaries of micro-optical ∆3
assemblies used in optical
communications (external
diameter<3mm)
70.03 Cast glass and rolled glass, in sheets
or profiles, whether or not having an
absorbent, reflecting or
non-reflecting layer, but not
otherwise worked:
-Non-wired sheets:
5089 7003.1200 --Colored throughout the mass 15 0 AS, SG, 0 Favored Nation 50
(body tinted), opacified, flashed CL, NZ, PE, 1LD1
or having an absorbent, or CR, IS, AU,
non-reflecting reflecting layer HK, MO, GE
4.5 CH
6 KR
758
12 PK
(%) Rate (%)
5090 7003.1900 --Others 15 0 AS, SG, 0 Favored Nation 1LD1 50
CL, NZ, PE,
CR, IS, AU,
HK, MO, TW,
GE
5.3 CH
7 KR
14 PK
ex70031900 Original plate glass using for ∆3
liquid crystal or an organic
light-emitting diode (OLED)
display including the protection
screen containing alkali glass
5091 7003.2000 -Wired sheets 15 0 AS, SG, 0 Favored Nation 1LD1 50
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
5092 7003.3000 -Profiles 15 0 AS, SG, 0 Favored Nation 1LD1 50
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
70.04 Drawn glass and blown glass,
in sheets, whether or not having
an absorbent, reflecting or
otherwise worked:
5093 7004.2000 -Glass, colored throughout the mass 15 0 AS, SG, 0 Favored Nation LD 50
(body tinted), opacified, flashed or CL, NZ, PE,
having an absorbent, reflecting or CR, IS, AU,
non-reflecting layer HK, MO, GE
5.3 CH
7 KR
14 PK
5094 7004.9000 -Other glass 15 0 AS, SG, 0 Favored Nation 1LD1 50
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5.3 CH
12.2 KR
14 PK
ex70049000 Optic plane glass, thickness< ∆9
0.7mm
70.05 Float glass and surface ground
or polished glass, in sheets,,
whether or not having an
absorbent, reflecting or
otherwise worked:
5095 7005.1000 -Non-wired glass, having an 15 0 AS, SG, 0 Favored Nation 1LD1 50
absorbent, reflecting or CL, NZ, PE,
non-reflecting layer CR, IS, AU,
HK, MO, GE
759
4.5 CH
6 KR
12 PK
-Other non-wired glass:
(%) Rate (%)
5096 7005.2100 --Colored throughout the mass 15 0 AS, SG, 0 Favored Nation 1LD1 50
(body tinted), opacified, flashed or CL, NZ, PE,
merely surface ground CR, IS, AU,
）
HK, MO, GE
4.5 CH
6 KR
12 PK
5097 7005.2900 --Others 10 0 AS, SG, 0 Favored Nation 1LD1 50
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.5 CH
6 KR
ex70052900 Original plate glass using for liquid) ∆3
crystal or an organic light-emitting
diode (OLED) display including the
protection screen containing alkali
glass
5098 7005.3000 -Wired glass 15 0 AS, SG, 0 Favored Nation 1LD1 50
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5.3 CH
7 KR
14 PK
70.06 Glass of Tax 70. 03, 70. 04 or 70. 05,
bent edge-worked, engraved,
drilled, enameled or otherwise
worked, but not framed or fitted
with other materials:
5099 7006.0000 Glass of Tax 70. 03, 70. 04 or 70. 05, 10 0 AS, SG, 0 Favored Nation 1LD1 50
bent edge-worked, engraved, CL, NZ, PE,
drilled, enameled or otherwise CR, IS, AU,
worked, but not framed or fitted
HK, MO, TW,
with other materials
GE
4.5 CH
9 KR
12 PK
ex70060000 LCD glass base plate, more than ∆4
6 generation, (1850mm x
l500mm), other than 6 generation
ex70060000 LCD glass base plate, 6 ∆6
generation and less than,
(1850mm x 1500mm), other than
6 generation
70.07 Safety glass, consisting of
toughened (tempered) or
laminated glass:
-Toughened (tempered) safety
glass:
--Of size and shape suitable for
incorporation in vehicles, aircraft,
spacecraft or vessels:
760
5100 7007.1110 ---For aircraft, spacecraft or 2 0 AS, PK, CL, NZ, 0 Favored Nation LD 11
vessels PE, CR, CH, IS,
KR, AU, HK,
MO, GE
ex70071110 Toughened (tempered) safety ∆1

glass, of size and shape suitable
for incorporation in aircraft,
W≥25 tons
(%) Rate (%)
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
6 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
11.2 PK
-Laminated safety glass:
---Of size and shape suitable for
incorporation in vehicles, aircraft,
spacecraft or vessels:
5103 7007.2110 ---for aircraft, spacecraft or 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
vessels CH, IS, KR, AU, HK, LD
MO, GE

CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
6 CH
14 KR
20 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
9 PK
70.08 Multiple-walled insulating
units of glass:
Multiple-walled insulating units
of glass
5106 7008.0010 ---Sealed or vacuum insulating 14 0 AS, SG, 0 Favored Nation 50
glass CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
761
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
70.09 Glass mirrors, whether or not
framed, including rear-view
mirrors:
762
(%) Rate (%)
5108 7009.1000 -Rear-view mirrors for vehicles 10 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
4 PK
7 KR
-Others:
5109 7009.9100 --Unframed 14 0 AS, SG, 0 Favored Nation 70
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
14.7 KR
21 PK
ex70099100 Reflecting mirror of trench type ∆10
solar paraboloid
5110 7009.9200 --Framed 12 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.6 CH
4 PK
4.8 KR
7.8 AP
70.10 Carboys, bottles, flasks, jars,
pots, phials, ampoules and
other containers, of glass, of a
kind used for the conveyance or
packing of goods; preserving
jars of glass; stoppers, lids and
other closures, of glass:
5111 7010.1000 -Ampoules 14 0 AS, SG, 0 Favored Nation 50
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
9 PK
5112 7010.2000 -Stoppers, lids and other closures 14 0 AS, SG, 0 Favored Nation 50
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
-Others:
5113 7010.9010 ---Exceeding 1L 14 0 AS, SG, 0 Favored Nation 50
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
763
(%) Rate (%)
5114 7010.9020 ---Exceeding 0.33L but not 14 0 AS, SG, 0 Favored Nation 50
exceeding 1L CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
5115 7010.9030 ---Exceeding 0. 15L but not 14 0 AS, SG, 0 Favored Nation 50
exceeding 0. 33L CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
9 PK
5116 7010.9090 ---Not exceeding 0. 15L 14 0 AS, SG, 0 Favored Nation 50
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
9 PK
70.11 Glass envelopes (including
bulbs and tubes), open, and
glass parts thereof, without
fittings, for electric lamps,
cathode-ray tubes or the like:
5117 7011.1000 -For electric lighting 12 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
14.7 KR
-For cathode-ray tubes:
5118 7011.2010 ---Glass envelopes for kinescope 10 0 AS, CL, 0 Favored Nation 35
and glass parts thereof NZ, PE, CR, 1LD1
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
6.5 AP
NZ, PE, CR, 1LD1
CH, IS, AU,
HK, MO, GE
4.5 PK
6.5 AP
ex70112090 Glass envelopes for display tubes ∆6
and glass parts
-Others:
5120 7011.9010 ---For electronic tubes and valves 8 0 AS, CL, 0 Favored Nation 35
(other than cathode-ray tubes) NZ, PE, CR, 1LD1
CH, IS, KR,
AU, HK, MO,
GE
4 PK
764
(%) Rate (%)
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
、
14.7 KR
70.13 Glassware of a kind used for
table, kitchen, toilet, office,
indoor decoration or similar
purposes (other than that of Tax
70.10 or 70.18):
5122 7013.1000 -Of glass-ceramics 7 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
7 CH
17.1 KR
-Stemware drinking glasses, other
than of glass-ceramics：
5123 7013.2200 --Of lead crystal 7 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
7 CH
17.1 KR
5124 7013.2800 --Others 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
MO, GE
4 PK
-Other drinking glasses, other than
of glass-ceramics:
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
7 CH
17.1 KR
MO, GE
4 PK
-Classware of a kind used for

table (other than drinkings
glasses) or kitchen purposes other
than of glass-ceramics：
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
7 CH
17.1 KR
5128 7013.4200 --Of glass having a linear 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
coefficient of expansion not CH, IS, AU, HK, MO, LD
exceeding 5 X 10-6 perkelvin 4 GE
within a temperature range of 0℃ PK, KR
to 300℃ 765
(%) Rate (%)
CH, IS,AU, HK, MO, GE LD
4 PK, KR
-Other glassware :
5130 7013.9100 --Of lead crystal 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
4 GE
PK, KR
4 GE
PK, KR
70.14 Signaling glassware and optical
elements of glass (other than those
of Tax 70.15), not optically worked:
5132 7014.0010 ---Blanks of optical elements, for 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
optical instruments CH, IS, KR, AU, HK, LD
MO, GE
4 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.3 CH
7 KR
14 PK
ex70140090 Wave filtering glass (with ∆9
anti-infrared and anti-radiation
film)
70.15 Clock or watch glasses and
similar glasses, glasses for
non-corrective or corrective
spectacles, curved, bent,
hollowed or the like, not
optically worked; hollow glass
spheres and their segments, for
the manufacture of such
glasses:
-Glasses for corrective
spectacles:
5134 7015.1010 ---Blanks for photochromic 15 0 AS, SG, 0 Favored Nation 80
spectacles CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
12.6 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.3 CH
7 KR
766
14 PK
767
-Others:
5136 7015.9010 ---Clock and watch glasses 15 0 AS, SG, 0 Favored Nation 1LD1 70
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5.3 CH
7 KR
14 PK
5137 7015.9020 ---Blanks for plane photochromic 15 0 AS, SG, 0 Favored Nation 1LD1 80
spectacles CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5.4 CH
7.2 KR
10.5 AP
14.4 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.8 KR
5.4 PK
6.2 CH
10.8 AP
70.16 Paving blocks, slabs, bricks,
squares, tiles and other products of
pressed or molded glass, whether or
not wired, of a kind used for
building or construction purposes;
glass cubes and other glass
small-wares, whether or not on a
backing, for mosaics or similar
decorative purposes; leaded lights
and the like; multicellular or foam
glass in blocks, panels, plates,
shells or similar forms:
5139 7016.1000 -Glass cubes and other glass 15 0 AS, SG, 0 Favored Nation 1LD1 100
smallware, whether or not on a CL, NZ, PE,
backing, for mosaics or similar
decorative CR, IS, AU,
HK, MO, GE
6.6 CH
15.4 KR
-Others:
5140 7016.9010 ---Leaded lights and the like 15 0 AS, SG, 0 Favored Nation 1LD1 90
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
7.2 CH
10.5 AP
16.8 KR
5141 7016.9090 ---Others 15 0 AS, SG, 0 Favored Nation 1LD1 90
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5.4 CH
7.2 KR
10.5 AP
70.17 Laboratory, hygienic or
pharmaceutical glass-ware, whether
or not graduated or calibrated:
5142 7017.1000 --Of fused quartz or other fused silica 0 0 Favored Nation LD 30
768
769
(%) Rate (%)
5143 7017.2000 -Of other glass having a linear 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 30
coefficient of expansion not KR, AU, HK, MO
exceeding 5 x 10-6 per Kelvin 3.2 GE
within a temperature range of 0℃ 4 PK
to 300℃ 4.2 CH
5144 7017.9000 -Others 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
3.2 KR
4 PK
70.18 Glass beads, imitation pearls,

imitation precious or semi-precious
stones and similar glass
small-wares, and products thereof
other than imitation jewelry; glass
eyes other than prosthetic
products; statuettes and other
ornaments of lampworked glass,
other than imitation jewelry; glass
microspheres not exceeding 1mm
in diameter:
5145 7018.1000 -Glass beads, imitation pearls, 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 100
imitation precious or semi-precious CH, IS, KR, AU, HK,
stones and similar glass small-wares MO, GE
4 PK
5146 7018.2000 -Glass microspheres, diameter ≤ 1 15 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
mm IS, AU, HK, MO, GE 1LD1
6 CH
12 KR
ex70182000 Molten spherical silica powder, ∆5.5

diameter ≤100um
5147 7018.9000 -Others 15∆10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
6 CH
12 KR
70.19 Glass fibers (including glass

wool) and products thereof (for
example, yarn, woven fabrics):
-Slivers, rovings, yarn and chopped
strands:
5148 7019.1100 --Chopped strands, of a length of 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 50
not more than 50mm IS, AU, HK, MO, TW, GE
3.6 CH
4.8 KR
5.4 PK
770
(%) Rate (%)
5149 7019.1200 --Rovings 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 50
IS, AU, HK, MO, GE
3.6 CH
5.4 PK
5150 7019.1900 --Others 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 50
4 KR
4.5 PK
-Thin sheets (voiles), webs, mats,

mattresses, boards and similar
nonwoven products:
5151 7019.3100 --Mats 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, KR, AU, HK,
MO, GE
5152 7019.3200 --Thin sheets (voiles) 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 1LD1 40
IS, AU, HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
--Others：
5153 7019.3910 ---Mattresses 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
3.2 CH
4.2 KR
4.5 PK
5154 7019.3990 ---Others 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
3.2 CH
4.2 KR
4.5 PK
5155 7019.4000 -Woven fabrics of rovings 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
3.6 CH
4.8 KR
5.4 PK
-Other woven fabrics：
771
(%) Rate (%)
5156 7019.5100 --Of a width not exceeding 30cm 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 40
IS, AU, HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
5157 7019.5200 --Of a width exceeding 30cm, 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 40
plain weave, weighing less than, IS, AU, HK, MO, GE
250g/m2, of filaments measuring 3.6 CH
per single yarn not more than 136 5.4 PK
tax
5158 7019.5900 --Others 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 40
IS, AU, HK, MO, GE
3.6 CH
4.5 PK
6.5 AP
7.8 KR
-Others：
5159 7019.9010 ---Glass wool and its articles 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
GE
4 PK
4.2 KR
---Glass fiber cloth dipped

articles:
5160 7019.9021 ----Weight<450g/ m2 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
GE
4 PK
4.2 KR
5161 7019.9029 ----Others 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
GE
4 PK
4.2 KR
5162 7019.9090 ---Others 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
GE
4 PK
4.2 KR
70.20 Other articles of glass:

---For technical use:
5163 7020.0011 ----Conductivity glass 10∆7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
3.2 CH
4.5 PK
772
(%) Rate (%)
5164 7020.0012 ----Glass umbrella for insulator 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 40
IS, AU, HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
6.5 AP
5165 7020.0013 ----Of fused quartz or other fused 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 40
silica IS, KR, AU, HK, MO, GE
3.2 CH
4.5 PK
6.5 AP
ex70200013 Quartz reactor tubes and holders 0

for production of semi-conductor
wafers (for inserting in melting
and oxidation furnace)
5166 7020.0019 ----Others 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 40
3.2 CH
4.5 PK
6.5 AP
ex70200019 Quartz reactor tubes and holders 0

for production of semi-conductor
wafers (for inserting in melting
and oxidation furnace)
---Others:
5167 7020.0091 ----Glass inners for vacuum flasks 20 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
or for other vacuum vessels IS, AU, HK, MO, GE 1LD1
6.3 CH
12.6 KR
IS, AU, HK, MO, GE
4.5 CH
6 KR
6.5 AP
6.8 PK
ex70200099 Quartz glass, levelling degree ≤1 ∆4

um
773
SECTION XIV
NATURAL OR CULTUREDPEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD
WITH PRECIOUS METAL, AND PRODUCTS THEREOF; IMITATION JEWELLERY; COIN
Chapter 71
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and products thereof;
imitation jewelry; coin
Notes:
1. Subject to Note 1 (a) to Section VI and except as provided below, all products consisting wholly or partly:
(a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or
(b) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.
2.(a) Tax 71. 13, 71. 14 and 71. 15 do not cover products in which precious metal or metal clad with precious metal is present as minor
constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims ) , and paragraph Note 1 (b) of the
foregoing Note does not apply to such products;
(b) Tax 71. 16 does not cover products containing precious metal or metal clad with precious metal (other than as minor constituents)
(a) Amalgams of precious metal, or colloidal precious metal (Tax 28.43);
(b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30;
(c) Goods of Chapter 32 (for example, lusters);
(d) Supported catalysts (Tax 38. 15);
(e) Products of Tax 42. 02 or 42. 03 referred to in Note 3(b) to Chapter 42;
(f) Products of Tax 43. 03 or 43. 04;
(g) Goods of Section XI (textiles and textile products);
(h) Footwear, headgear or other products of Chapter 64 or 65;
(i) Umbrellas, walking-sticks or other products of Chapter 66;
(k) Abrasive goods of Tax 68. 04 or 68.05 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or
synthetic); products of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery,
mechanical appliances or electrical goods, or parts thereof, of Section XVI However, products and parts thereof, wholly of precious or
semi-precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for
styli (Tax 85. 22);
(l) Products of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);
(m) Arms or parts thereof (Chapter 93);
(n) Products covered by Note 2 to Chapter 95;
(o) Products classified in Chapter 96 by virtue of Note 4 to that Chapter;
(p) Original sculptures or statuary (Tax 97. 03), collectors' pieces (Tax 97. 05) or antiques of an age exceeding one hundred years (Tax
97.06), other than natural or cultured pearls or precious or semi-precious stones.
4. (a) The expression “precious metal” means silver, gold and platinum.
(b) The expression “platinum” means platinum, iridium, osmium, palladium, rhodium and ruthenium.
(c) The expression “precious or semi-precious stones” does not include any of the substances specified in Note 2 (b) to Chapter 96.
5. For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to
be treated as an alloy of precious metal if any one precious metal constitutes as much as 2%', by weight, of the alloy. Alloys of precious metal are
to be classified according to the following rules:
(a) An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;
(b) An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by weight, of platinum, is to be treated as an alloy
of gold;
(c) Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.
6. Except where the context otherwise requires, any reference in the Nomenclature to precious metal or to any particular precious metal
includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to
metal clad with precious metal or to base metal or nonmetals plated with precious metal.
7. Throughout the Nomenclature the expression “metal clad with precious metal” means material made with a base of metal upon one or
more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal.
Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.
8. Subject to Note 1 (a) to Section M, goods answering to a description in Tax 71. 12 are to be classified in that Tax and in no other- Tax of
the Nomenclature.
9. For the purposes of Tax 71. 13, the expression 'products of jewelry” means:
(a) Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants,
tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and
(b) Products of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example) cigar or cigarette cases
snuffboxes cachou or pill boxes, powder boxes chain purses or prayer beads.
774
These products may be combined or set, for example, with natural or cultured pearls, precious or semiprecious stone, synthetic or
reconstructed precious or semi-precious stones, tortoise shell, mother-of- pearl, ivory, natural or reconstituted amber, jet or coral.
10. For the purposes of Tax 71.14, the expression “products of goldsmiths' or silversmiths’ wares'' includes such products as ornaments,
tableware, toilet ware, smokers' requisites and other products of household, office or religious use.
11. For the purposes of Tax 71.17, the expression “imitation jewelry” means products of jewelry within the meaning of Note 9(a) above (but
not including buttons or other products of Tax 96. 06, or combs, hair-slides or the like, or hairpins of Tax 96. 15), not incorporating natural or
cultured pearls, precious or semi-precious stones (natural synthetic, or reconstructed) nor (except as plating or as minor constituents) precious
metal or metal clad with precious metal.
Tax Notes:
1. For the purposes of Tax 7106. 10, 7108. 11, 7110. 11, 7110. 21, 7110. 31 and 7110. 41, the expressions “powder” and “ in powder form”
mean products of which 90% or more by weight passes through a sieve having a mesh aperture of 0. 5 mm.
2. Notwithstanding the provisions of Chapter Note 4 (b), for the purposes of Tax 7110. 11 and 7110. 19, the expression “platinum” does not
include iridium, osmium, palladium, rhodium or ruthenium.
For the classification of alloys in the Tax of Tax 71. 10, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium,
osmium or ruthenium which predominates by weight over each other of these metals.
(%) Rate (%)
I. Natural or cultured pearls and
precious or semi-precious stones
71.01 Pearls, natural or cultured,
whether or not worked or
graded but not strung,
mounted or set; ungraded
pearls, natural or cultured,
temporarily strung for
convenience of transport:
-Natural pearls:
---Ungraded:
5169 7101.1011 ----Tahitian pearls 21∆0 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
12.6 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
12.6 KR
---Other:
5171 7101.1091 ----Tahitian pearls 21∆0 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
12.6 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
12.6 KR
-Cultured pearls:
775
776
(%) Rate (%)
--Unworked:
5173 7101.2110 ---Ungraded 21 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
12.6 KR
ex71012110 Cultured tahitian pearls ∆0
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
12.6 KR
--Worked:
5175 7101.2210 ---Ungraded 21 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
14.7 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
14.7 KR
71.02 Diamonds, whether or not :
worked, but not mounted or
set:
5177 7102.1000 -Ungraded 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
-Industrial:
5178 7102.2100 --Unworked or simply sawn, 0 0 Favored Nation 14
cleaved or bruted LD
LD
-Non-industrial:
5180 7102.3100 --Unworked or simply sawn, 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
cleaved or bruted IS, KR, AU, HK, MO, LD
0.9 GE
CH
777
5181 7102.3900 --Other 4 0 AP, AS, PK, CL, NZ, PE, 0 Favored Nation 35
CR, IS, KR, AU, HK, MO, LD
GE
2.4 CH
778
(%) Rate (%)
71.03 Precious stones (other than
diamonds) and semi-precious
stones, whether or not worked)
or graded but not strung,
precious stones (other than
diamonds) and semi-precious
stones, temporarily strung for
5182 7103.1000 -Unworked or simply sawn or 3 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored Nation 14
roughly shaped CH, IS, KR, AU, HK, MO LD
1.2 GE
2 AP
-Otherwise worked:
5183 7103.9100 --Rubies, sapphires and emeralds 4 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored Nation 35
GE
2 AP
2.4 CH
--Other:
5184 7103.9910 ---Jadeite 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
CH, IS, KR, AU, HK,
MO, GE
2 AP
5185 7103.9920 ---Crystal 4 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 35
CR, IS, AU, HK, MO,
GE
2 AP
2.4 CH
3.2 KR
5186 7103.9930 ---Tourmaline 4 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 35
CR, IS, AU, HK, MO,
GE
2 AP
2.4 CH
3.2 KR
5187 7103.9940 ---Nephrite 4 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 35
CR, IS, AU, HK, MO,
GE
2 AP
2.4 CH
3.2 KR
5188 7103.9990 ---Other 4 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 35
CR, IS, AU, HK, MO,
GE
2 AP
2.4 CH
3.2 KR
779
(%) Rate (%)
71.04 Synthetic or reconstructed
precious or semi-precious
stones, whether or not worked
or graded but not strung,
synthetic or re-constructed
precious or semi-precious
stones, temporarily strung for
5189 7104.1000 -Piezo-electric quartz 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
CH, IS, AU, HK, MO,
GE
-Other, unworked or simply sawn
or roughly shaped:
5190 7104.2010 ---Diamonds 0 0 Favored Nation 14
LD
5191 7104.2090 ---Other 0 0 HK 0 Favored Nation 14
LD
-Other:
---Industrial:
5192 7104.9011 ----Diamonds 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
5193 7104.9012 ----Sapphires 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
ex71049012 Precious or semi-precious stones ∆1

underlay with sapphire, made of
man-made corundum (with
thickness<0.5 mm)
2.4 GE
KR
---Other:
5195 7104.9091 ----Diamonds 4 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
2.8 GE
4 AP
PK
3.6 GE
4 AP
PK
71.05 Dust and powder of natural or
synthetic precious or
semi-precious stones:
-Of diamonds:
5197 7105.1010 ---Natural 0 0 Favored Nation 17
LD
5198 7105.1020 ---Synthetic 0 0 Favored Nation 17
LD
5199 7105.9000 -Other 0 0 Favored Nation 17
LD
II. Precious metals and metals
clad with precious metal
780
(%) Rate (%)
71.06 Silver (including silver plated
with gold or platinum),
unwrought or in semi
-manufactured forms, or in
powder form:
-Other:
---Powder:
5200 7106.1011 ----Not Flake 0 0 Favored Nation LD 0
5201 7106.1019 ----Average diameter less than 3 0 0 Favored Nation LD 0
micron
---Flake:
5202 7106.1021 ----Average diameter less than 10 0 0 Favored Nation LD 0
micron
-Other:
--Unwrought:
5204 7106.9110 ---of a purity of 99. 99 or more 0 0 Favored Nation LD 0
--Semi -manufactured: :
5206 7106.9210 ---of a purity of 99. 99 or more 0 0 Favored Nation LD 50
71.07 Base metals clad with silver, not
further worked than
semi-manufactured:
5208 7107.0000 Base metals clad with silver, not 8 0 AS, SG, CL, NZ, PE, 0 LA, Favored Nation 50
further worked than CR, IS, AU, HK, MO, LD
semi-manufactured GE
3.2 CH
4.2 KR
4.5 PK
71.08 Gold (including gold plated
with platinum) unwrought or in
semi-manufactured forms, or in
powder form:
-Non-monetary:
5209 7108.1100 --Powder 0 0 Favored Nation LD 0
5210 7108.1200 --Other unwrought forms 0 0 Favored Nation LD 0
5211 7108.1300 --Other semi-manufactured forms 0 0 Favored Nation LD 50
5212 7108.2000 -Monetary 0 0 Favored Nation LD 0
71.09 Base metals or silver, clad with
gold, not further
semi-manufactured:
5213 7109.0000 Base metals or silver, clad with 8 0 AS, SG, CL, NZ, PE, 0 Favored Nation LD 50
gold, not further worked than CR, IS, AU, HK, MO,
semi-manufactured GE
3.2 CH
4.2 KR
4.5 PK
71.10 Platinum, unwrought or in
semi-manufactured forms, or in
powder form:
-Platinum:
5214 7110.1100 --Unwrought or in powder form 0 0 Favored Nation LD 0
--Other:
5215 7110.1910 ---Plates and sheets 0 0 Favored Nation LD 0
CR, CH, IS, KR, AU,
HK, MO, GE
-Palladium:
5217 7110.2100 --Unwrought or in powder form 0 0 Favored Nation LD 10
--Other:
5218 7110.2910 ---Plates and sheets 0 0 Favored Nation LD 0
781
(%) Rate (%)
CH, IS, KR, AU, HK,
MO, GE
-Rhodium:
5220 7110.3100 --Unwrought or in powder form 0 0 Favored Nation 0
LD
--Other:
5221 7110.3910 ---Plates and sheets 0 0 Favored Nation 0
LD
MO, GE
-Iridium, osmium and ruthenium:

5223 7110.4100 --Unwrought or in powder form 0 0 Favored Nation 0
LD
--Other:
5224 7110.4910 ---Plates and sheets 0 0 Favored Nation 0
LD
MO, GE
71.11 Base metals, silver or gold, clad

with platinum, not further
worked than
semi-manufactured:
5226 7111.0000 Base metals, silver or gold, clad with 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
platinum, not further worked than CH, IS, KR, AU, HK, 1LD1
semi-manufactured: MO, GE
71.12 Waste and scrap of precious

metal or of metal clad with
precious metal; other waste and
scrap containing precious metal
or precious metal compounds,
of a kind used principally for
the recovery of precious metal:
-Ash containing precious metal or
precious metal compounds:
5227 7112.3010 ---Of silver or silver compounds 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
4 GE
PK
MO, GE
-Other:
--Of gold, including metal clad
with gold but excluding
sweepings containing other
precious metals:
5229 7112.9110 ---Of gold, or gold compounds 0 0 Favored Nation 0
LD
5230 7112.9120 ---Waste and scrap with gold or 6 0 AS, PK, CL, 0 Favored Nation 35
gold compounds NZ, PE, LD
CR, CH, IS, KR, AU,
HK, MO, GE
782
(%) Rate (%)
--Of platinum, including metal
clad with platinum but excluding
sweepings containing other
precious metals：
5231 7112.9210 ---Of platinum 0 0 Favored Nation 0
LD
5232 7112.9220 ---Wastes and scrap with 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
platinum CH, IS, KR, AU, HK, LD
MO, GE
ex71129220 Other waste and scraps with ∆0

platinum and its compounds,
containing > 3% of platinum
--Other：
5233 7112.9910 ---Waste and scrap with silver or 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
silver compounds IS, KR, AU, HK, MO, LD
4 GE
PK
5234 7112.9920 ---Waste and scrap with other 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
precious metals CH, IS, KR, AU, HK, LD
MO, GE

LD
III Jewelry, goldsmiths and
silversmiths’ wares and other
articles
71.13 Articles of jewelry and parts
thereof, of precious metal or of
metal chad with precious
metal:
-Of precious metal whether or not
plated or clad with precious
metal：
--Of silver, whether or not
plated or clad with other precious
metal：
5236 7113.1110 ---Diamond mounted of set 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
5.2 AP
8 CH
12 KR
5237 7113.1190 ---Other 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 130
HK, MO, GE
5.2 AP
12 KR
--Of precious metal whether or

not plated or clad with precious
metal
783
---Of gold：
(%) Rate (%)
5238 7113.1911 ----Diamond mounted 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
GE
5.2 AP
8 CH
12 KR
HK, MO, GE
5.2 AP
8 KR
---Of platinum:
5240 7113.1921 ----Diamond mounted 10 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
GE
6.5 AP
HK, MO, GE
6.5 AP
---Other:
5242 7113.1991 ----Diamond mounted or set 10 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
6.5 GE
AP
HK, MO, GE
6.5 AP
-Of base metal clad with precious

metal:
5244 7113.2010 ---Diamond mounted or set 10 0 AS, SG, CL, NZ, PE, 0 Favored Nation 130
6.5 AP
10 CH
30 PK
6.5 AP
30 PK
784
(%) Rate (%)
71.14 Products of goldsmiths or
silversmiths’ wares and parts
thereof, of precious metal or of
metal clad with precious metal:
-Of precious metal whether or not
plated or clad with precious
metal:
5246 7114.1100 --Of silver, whether or not plated 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 100
or clad with other precious metal CH, IS, AU, HK, MO,
GE
5247 7114.1900 --Of other precious metal, 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
whether or not plated or clad with IS, AU, 1LD1
precious metal HK, MO, GE
10 CH
5248 7114.2000 -Of base metal clad with precious 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
metal IS, AU, HK, MO, GE LD
8 AP
10 CH
71.15 Other products of precious

metal or of metal clad with
precious metal:
5249 7115.1000 -Catalysts in the form of wire 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
cloth or grill, of platinum CH, IS, KR, AU, HK, LD
MO, GE
-Other:
5250 7115.9010 ---For technical or laboratory use 3∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
71.16 Products of natural or cultured

pearls, precious or
semi-precious stones (natural,
synthetic or reconstructed):
5252 7116.1000 -Of natural or cultured pearls 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
10 CH
5253 7116.2000 -Of precious or semi-precious 10 0 AS, SG, PK, CL, NZ, 0 Favored Nation 130
stones (natural, synthetic or PE, CR, CH, IS, AU, LD
reconstructed) HK, MO, GE
71.17 Imitation jewelry:
-Of base metal, whether or not
plated with precious metal:
785
5254 7117.1100 --Cuff-links and studs 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
10 CH
786
(%) Rate (%)
LD
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5.1 CH
5.2 AP
6.8 KR
13.6 PK
LD
CL, NZ, PE,
CR, AU, HK,
MO, GE
11.7 AP
22.7 KR
30 PK
71.18 Coin:
5257 7118.1000 -Coin (other than gold coin), not 0 0 Favored Nation 0
being legal tender LD
5258 7118.9000 -Other 0 0 Favored Nation 0
LD
787
SECTION XV
BASE METALS AND PRODUCTS OF BASE METAL
Notes:
(a) Prepared paints, inks or other products with a basis of metallic Hakes or powder (Tax 32. 07 to 32. 10, 32. 12, 32. 13 or 32. 15);
(b) Ferro-cerium or other pyrophoric alloys (Tax 36. 06);
(c) Headgear or parts thereof of Tax 65. 06 or 65. 07;
(d) Umbrella frames or other products of Tax 66. 03;
(e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewelry);
(f) Products of Section XVI (machinery, mechanical appliances and electrical goods);
(g) Assembled railway or tramway track (Tax 86. 08) or other products of Section XVII (vehicles, ships and boats, aircraft);
(h) Instruments or apparatus of Section XVIII, including clock or watch springs;
(i) Lead shot prepared for ammunition (Tax 93. 06) or other products of Section XIX (arms and ammunition);
(k) Products of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings);
(l) Products of Chapter 95 (for example, toys, games, sports requisites);
(m) Hand sieves, buttons, pens, pencil-holders, pen nibs or other products of Chapter 96 (miscellaneous manufactured products); unipod,
bi-pod, tripod or the like.
(n) Products of Chapter 97 (for example, works of art).
2. Throughout the Nomenclature, the expression “ parts of general use” means:
(a) Products of Tax 73. 07, 73. 12, 73. 15, 73. 17 or 73. 18 and similar products of other base metal;
(b) Springs and leaves for springs, of base metal, other than clock or watch springs (Tax 91. 14); and
(c) Products of Tax 83. 01, 83. 02, 83. 08, 83. 10 and frames and mirrors, of base metal, of Tax 83. 06.
In Chapters 73 to 76 and 78 to 82 (but not in Tax 73. 15) references to parts of goods do not include references to parts of general use as
defined above.
Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78
to 81.
3. Throughout the Nomenclature, the expression “ base metals” means: iron and steel, copper, nickel, aluminum, lead, zinc, tin, tungsten
(wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium,
germanium, vanadium, gallium, hafnium, indium, niobium (columbium) , rhenium and thallium.
4. Throughout the Nomenclature, the term “ceramic metals” means products containing a microscopic heterogeneous combination of a
metallic component and a ceramic component. The term “ceramic metals” includes sintered metal carbides (metal carbides sintered with a metal)
5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):
(a)An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals;
(b)An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals
of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present;
(c) In this Section the term “alloys” includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting
(other than ceramic metals) and intermetallic compounds.
6. Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes a reference to alloys which, by virtue of
Note 5 above, are to be classified as alloys of that metal.
7. Classification of composite products:
Except w, here the Tax otherwise require, products of base metal (including products of mixed materials treated as products of base metal
under the Interpretative Rules) containing two or more base metals are to be treated as products of the base metal predominating by weight over
each of the other metals. For this purpose:
(a)Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;
(b)An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and
(c)A cermet of Tax 81.13 is regarded as a single base metal.
8. In this Section, the following expressions have the meanings hereby assigned to them:
(a)Waste and scrap
Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of
breakage, cutting-up, wear or other reasons.
(b)Powders
Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm.
Chapter 72
Iron and steel
Notes:
1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby
assigned to them:
(a) Pig iron
Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more
other elements within the following limits:
Not more than 10% of chromium,
Not more than 6% of manganese,
Not more than 3% of phosphorus,
Not more than 8% of silicon,
A total of not more than 10% of other elements.
788
(b) Spiegeleisen
Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification
at (a) above.
(c) Ferro-alloys
Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms,
whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, desulfurizing agents or for
similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4% or more of the iron and one or more of the
following:
More than 10% of chromium,
More than 30% of manganese,
More than 3% of phosphorus,
More than 8% of silicon,
A total of more than 10% of other elements, excluding carbon, subject to a maximum content of 10% in the case of copper.
(d) Steel
Ferrous materials other than those of Tax 72. 03 which (with the exception of certain types produced in the form of castings) are usefully
malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon.
(e) Stainless-steel
Alloy steels containing, by weight, 1. 2% or less of carbon and 10. 5% or more of chromium, with or without other elements.
(f) Other alloy steel
Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion
shown:
0. 3% or more of aluminum,
0. 0008% or more of boron,
0. 3% or more of chromium,
0. 3% or more of cobalt,
0. 4% or more of copper,
0. 4% or more of lead,
1.65% or more of manganese,
0. 08% or more of molybdenum,
0. 3% or more of nickel,
0. 06% or more of niobium,
0. 6% or more of silicon,
0. 05% or more of titanium,
0. 3% or more of tungsten (wolfram),
0. 1% or more of vanadium,
0. 05% or more of zirconium,
0. 1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.
(g)Re-melting scrap ingots of iron or steel
Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying
with the chemical composition of pig iron, spiegeleisen or ferro-alloys.
(h) Granules
Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1mm and of which 90% or more by weight passes
through a sieve with a mesh aperture of 5mm.
(i) Semi-finished products
Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and other products of solid section, which have
not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.
These products are not presented in coils.
(j) Flat-rolled products
Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (i) above in the form of:
(i) Coils of successively superimposed layers; or
(ii) Straight lengths, which if of a thickness less than 4. 75mm are of a width measuring at least ten times the thickness or if of a thickness of
4.75 mm or more are of a width which exceeds 150mm and measures at least twice the thickness.
Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons,
lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of products or
products of other Tax.
Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600mm or more,
provided that they do not assume the character of products or products of other Tax.
(k) Bars and rods, hot-rolled, in irregularly wound coils
Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rec-
tangles (including squares), triangles or other convex polygons (including “flattened circles” and modified rectangles of which two opposite sides
are convex arcs, the other two sides being straight, of equal length and parallel) . These products may have indentations, ribs, grooves or other
deformations produced during the rolling process (reinforcing bars and rods).
(l) Other bars and rods
Products which do not conform to any of the definitions at (i), (j) or (k) above or to the definition of wire, which have a uniform solid
cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares) , triangles or other convex
polygons (including “flattened circles” and “modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight,
of equal length and parallel). These products may:
(l) Have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods);
(ii) Be twisted after rolling.
789
(m) Angles, shapes and sections
Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (i), (j), (k) or (l)
above or to the definition of wire.
Chapter 72 does not include products of Tax 73. 01 or 73. 02.
(n) Wire
Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of
flat-rolled products.
(o) Hollow drill bars and rods
Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15mm
but does not exceed 52mm, and of which the greatest internal dimension does not exceed one hall' of the greatest external dimension. Hollow bars
and rods of iron or steel not conforming to this definition are to be classified in Tax 73.04.
2. Ferrous metals clad with another ferrous metal are to be classified as
products of the ferrous metal predominating by weight.
3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form,
their composition and their appearance, in the Tax of this Chapter appropriate to similar hot-rolled products.
Tax Notes:
1. In this Chapter the following expressions have the meanings hereby assigned to them:
(a) Alloy pig iron
Pig iron containing, by weight, one or more of the following elements in the specified proportions:
More than 0. 2% of chromium,
More than 0. 3% of copper,
More than 0. 3% of nickel,
More than 0. 1% of any of the following elements:
Aluminum, molybdenum, titanium, tungsten (wolfram), vanadium.
(b) Non-alloy free-cutting steel
Non-alloy steel containing, by weight, one or more of the following
elements in the specified proportions:
0. 08% or more of sulphur,
More than 0. 05% of selenium,
More than 0. 01% of tellurium
More than 0. 05% of bismuth.
0. 1 % or more of lead
(c) Silicon-electrical steel
Alloy steels containing by weight at least 0. 6% but not more than 6% of silicon and not more than 0. 08% of carbon. They may also contain
by weight not more than 1% of aluminum but no other element in a proportion that would give the steel the characteristics of another alloy steel.
(d) High speed steel
Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a
combined content by weight of 7% or more, 0. 6% or more of carbon and 3% to 6% of chromium.
(e) Silico-manganese steel
Alloy steels containing by weight:
Not more than 0. 7% of carbon,
0. 5% or more but not more than 1. 9% of manganese, and
0. 6% or more but not more than 2. 3% of silicon, but no other element proportion that would give the steel the characteristics of another
alloy steel.
2. For the classification of ferro-alloys in the Tax of Tax 72. 02 the following rule should be observed: A ferro-alloy is considered as binary
and classified under the relevant Tax (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1
(c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.
For the application of this rule the unspecified “other elements” referred to in Chapter Note 1 (c) must each exceed 10% by weight
(%) Rate (%)
I. Primary materials; products in
granular or powder form
72.01 Pig iron and spiegeleisen in
pigs, blocks or other primary
forms:
5259 7201.1000 -Non-alloy pig iron containing by 1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 8
weight 0.5% or less of CH, IS, KR, AU, HK,
phosphorus MO, GE
5260 7201.2000 -Non-alloy pig iron containing by 1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 8
weight more than 0.5% of CH, IS, KR, AU, HK,
phosphorus MO, GE
5261 7201.5000 -Alloy pig iron; spiegeleisen 1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 8
CH, IS, KR, AU, HK,
MO, GE
72.02 Ferro-alloys:
-Ferro - manganese:
790
than 2% of carbon CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
791
(%) Rate (%)
-Ferro-silicon:
than 55% of silicon CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
5266 7202.3000 -Ferro-silico-manganese 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK,
MO, GE
-Ferro - chromium:
5267 7202.4100 --Containing by weight more 2∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 8
than 4% of carbon CH, IS, KR, AU, HK,
MO, GE
5268 7202.4900 --Other 2∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 8
CH, IS, KR, AU, HK,
MO, GE
5269 7202.5000 -Ferro-silico-chromium 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK,
MO, GE
5270 7202.6000 -Ferro-nickel 2∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK,
MO, GE
5271 7202.7000 -Ferro-molybdenum 2∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK,
MO, GE
-Ferro-tungsten and
ferro-silico-tungsten:
5272 7202.8010 ---Ferro - tungsten 2∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK,
MO, GE
5273 7202.8020 ---Ferro-silico-tungsten 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK,
MO, GE
-Other:
792
(%) Rate (%)
5274 7202.9100 --Ferro-titanium and 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
ferro-silico-titanium CH, IS, KR, AU, HK,
MO, GE
--Ferro-vanadium:
5275 7202.9210 ---Containing by weight more 5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
than 75% of vanadium IS, KR, AU, HK, MO, GE LD
4 PK
4 PK
5277 7202.9300 --Ferro-niobium 2∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
--Other:
---Na-Fe-B alloy:
5278 7202.9911 ----Rapid setting permanent 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
magnet film CH, IS, KR, AU, HK,
MO, GE
5279 7202.9912 ----Magnetic powder 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
---Other:
5281 7202.9991 ----Containing by weight more 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
than 10% of rate earth elements CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
72.03 Ferrous products obtained by

direct reduction of iron ore and
other spongy ferrous products,
in lumps, pellets or similar
forms; iron having a minimum
purity by weight of 99.94%, in
lumps, pellets or similar forms:
793
(%) Rate (%)
5283 7203.1000 -Ferrous products obtained by 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 8
direct reduction of iron ore CH, IS, KR, AU, HK,
MO, GE
ex72031000 Hot iron ∆0
MO, GE
72.04 Ferrous waste and scrap;

re-melting scrap ingots of iron
steel：
5285 7204.1000 -Waste and scrap of cast iron 2∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 8
MO, GE
-Waste and scrap of alloy steel：
5286 7204.2100 --Of stainless steel 0 0 Favored Nation 8
LD
LD
5288 7204.3000 -Waste and scrap of tinned iron or 2∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 8
steel CH, IS, KR, AU, HK, LD
MO, GE
-Other waste and scrap：

5289 7204.4100 ----Turnings, shavings, chips,、 2∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 8
milling waste, sawdust, filings, CH, IS, AU, HK, MO, LD
trimmings and stampings, 0.8 GE
whether or not in bundles KR

LD
5291 7204.5000 -Re-melting scrap ingots 0 0 Favored Nation 8
LD
72.05 Granules and powders, of pig
iron, spiegeleisen iron or steel:
5292 7205.1000 -Granules 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
：
MO, GE
-Powders：
5293 7205.2100 --Of alloy steel 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
0.8 GE
KR
II Iron and non-alloy steel
72.06 Iron and non-alloy steel in
ingots or other primary forms
(excluding iron of Tax 72. 03):
794
(%) Rate (%)
5295 7206.1000 -Ingots 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 11
CH, IS, KR, AU, HK,
MO, GE
5296 7206.9000 -Other 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 11
CH, IS, KR, AU, HK,
MO, GE
72.07 Semi-finished products of iron

or non-alloy steel：
-Containing by weight less than
0. 25% of carbon:
5297 7207.1100 --Of rectangular (including 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
square) cross-section, the width CH, IS, KR, AU, HK, 1LD1
measuring less than twice the MO, GE
thickness
5298 7207.1200 --Other, of rectangular (other than 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
square) cross-section CH, IS, KR, AU, HK, 1LD1
MO, GE
1.2 GE
KR
5300 7207.2000 -Containing by weight 0. 25% or 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
more of carbon CH, IS, KR, AU, HK, 1LD1
MO, GE
72.08 Flat-rolled products of iron or

non-alloy steel, of a width of
600mm or more, hot-rolled, not
clad, plated or coated:
5301 7208.1000 -In coils, not further worked 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
than hot-rolled, with patterns in CH, IS, AU, HK, MO, LD
relief 2 GE
KR
-Other, in coils, not further

worked than hot-rolled,
pickled：
5302 7208.2500 --Of a thickness of 4. 75mm or 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
more CH, IS, AU, HK, MO, LD
GE
--Of a thickness of 3mm or

more but less than 4.75mm
5303 7208.2610 ---Of a yield strength exceeding 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
355N/mm2 CH, IS, AU, HK, MO, LD
GE
795
(%) Rate (%)
CH, IS, AU, HK, MO,
GE
--Of a thickness of less than

3mm:
5305 7208.2710 ---Of a thickness of less than 1. 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
5mm CH, IS, AU, HK, MO, LD
3 GE
KR
TW, GE
-Other, in coils, not further

worked than hot-rolled:
5307 7208.3600 --Of a thickness exceeding 10mm 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
2.4 GE
KR
5308 7208.3700 --Of a thickness of 4.75mm or 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
more but not exceeding 10mm CH, IS, AU, HK, MO, LD
2 GE
KR
--Of a thickness of 3mm or more

but less than 4. 75mm:
5309 7208.3810 --Of a yield strength exceeding 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
2 GE
KR
TW, GE
2 KR

3mm:
5311 7208.3910 ---Of a thickness of less than 1. 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
1.2 GE
KR
796
797
(%) Rate (%)
CH, IS, AU, HK, MO,
TW, GE
1.2 KR
5313 7208.4000 -Not in coils, not further worked 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
than hot-rolled, with patterns in CH, IS, AU, HK, MO,
relief GE
2.4 KR
-Other, not in coils, not
further worked than hot-rolled：
--Of a thickness exceeding
10mm：
5314 7208.5110 ---Of a thickness exceeding 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
3.6 GE
KR
20mm but not exceeding 50mm CH, IS, AU, HK, MO, LD
3.6 GE
KR
2.4 GE
KR
5317 7208.5200 --Of a thickness of 4. 75mm or 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
more but not exceeding 10mm CH, IS, AU, HK, MO, LD
2.4 GE
KR

but less than 4. 75mm
2.4 GE
5.1 KR
AP
2.4 GE
5.1 KR
AP

3mm：
798
(%) Rate (%)
5320 7208.5410 ---Of a thickness of less than 1. 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
5mm CH, IS, KR, AU, HK,
MO, GE
5.1 AP
CH, IS, AU, HK, MO,
GE
3.6 KR
5.1 AP
CH, IS, AU, HK, MO,
GE

600mm or more, cold-rolled
(cold-reduced), not clad, plated
or coated:
-In coils, not further worked than
cold-rolled (cold- reduced):
--Of a thickness of 3mm or more:
355N/mm2 CH, IS, AU, HK, MO, GE LD
2.4 KR
2.4 KR
--Of a thickness exceeding 1mm :

but less than 3mm
5325 7209.1610 ---Of a yield strength exceeding 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
275N/mm2 CH, IS, AU, HK, MO,
GE
2.4 KR
4.2 AP
CH, IS, AU, HK, MO,
TW, GE
4.2 AP, KR
--Of a thickness of 0. 5mm or

more but not exceeding 1mm:
799
(%) Rate (%)
5327 7209.1710 ---Of a yield strength exceeding 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
275N/mm2 CH, IS, AU, HK, MO,
GE
1.8 KR
2.1 AP
CH, IS, AU, HK, MO,
TW, GE
1.2 KR
2.1 AP
--Of a thickness of less than 0.

5mm:
5329 7209.1810 ---Of a thickness less than 0. 6∆4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
3mm CH, IS, AU, HK, MO,
GE
4.2 AP, KR
CH, IS, AU, HK, MO,
TW, GE
4.2 AP, KR
-Not in coils, not further worked

than cold-rolled (cold-reduced):
5331 7209.2500 --Of a thickness of 3mm or more 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
CH, IS, AU, HK, MO,
2.4 GE
KR
5332 7209.2600 --Of a thickness exceeding 1mm 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
but less than 3mm CH, IS, AU, HK, MO,
GE
5333 7209.2700 --Of a thickness of 0. 5mm or 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
more but not exceeding 1mm CH, IS, AU, HK, MO,
4.2 GE
AP, KR
5334 7209.2800 --Of a thickness of less than 0. 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
GE
800
(%) Rate (%)
CH, IS, AU, HK, MO,
GE
2.4 KR
4.2 AP

600mm or more, clad, plated or
coated
-Plated or coated with tin：
5336 7210.1100 --Of a thickness of 0.5mm or 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 20
more CH, IS, AU, HK, MO, GE
4 PK, KR
5337 7210.1200 --Of a thickness of less than 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
0.5mm CH, IS, AU, HK, MO, LD
GE
5338 7210.2000 -Plated or coated with lead, 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
including terneplate CH, IS, KR, AU, HK, LD
MO, GE
5339 7210.3000 -Electrolytically plated or coated 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
with zinc IS, AU, HK, MO, TW, GE LD
4 PK
-Otherwise plated or coated with

zinc：
5340 7210.4100 --Corrugated 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
4 GE
PK
TW, GE
5342 7210.5000 -Plated or coated with chromium 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
oxides or with chromium and CH, IS, AU, HK, MO, LD
chromium oxides GE
3.2 KR
4 PK
-Plated or coated with

aluminum：
801
(%) Rate (%)
5343 7210.6100 --Plated or coated with 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
aluminum-zinc alloys CH, IS, AU, HK, MO,
GE
4 PK
CH, IS, AU,
HK, MO, GE
4 PK
-Painted, varnished or coated
with plastics:
5345 7210.7010 ---Of a thickness of less than 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
1.5mm CH, IS, AU, HK, MO, GE LD
2.4 KR
2.4 KR
5347 7210.9000 -Other 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
GE
4 PK
4.8 KR

less than 600mm, not clad,
plated or coated:
-Not further worked than
hot-rolled:
5348 7211.1300 --Rolled on four faces or in a 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
closed box pass, of a width CH, IS, AU, HK, MO, GE LD
exceeding 150mm and a 2.4 KR
thickness of not less than 4mm,
not in coils and without patterns
in relief
5349 7211.1400 --Other, of a thickness of 4. 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
75mm or more CH, IS, AU, HK, MO, GE LD
2.4 KR
3.6 KR

cold-rolled (cold-reduced):
802
(%) Rate (%)
5351 7211.2300 --Containing by weight less than 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
0. 25% of carbon CH, IS, AU, HK, MO,
GE
3.6 KR
CH, IS, AU, HK, MO,
GE
3.6 KR
2.4 GE
KR

less than 600mm, clad,
plated or coated：
5354 7212.1000 -Plated or coated with tin 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
2 GE
KR
5355 7212.2000 -Plated or coated with zinc 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
GE
4 PK
4.8 KR
5356 7212.3000 -Otherwise plated or coated with 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
zinc CH, IS, AU, HK, MO, LD
GE
3.2 KR
4 PK
5357 7212.4000 -Painted, varnished or coated 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
with plastics CH, IS, AU, HK, MO, LD
2.4 GE
KR
5358 7212.5000 -Otherwise plated or coated 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
GE
4 PK
4.8 KR
803
(%) Rate (%)
5359 7212.6000 -Clad 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, AU, HK, MO,
GE
3.2 KR
4 PK
72.13 Bars and rods, hot-rolled,

in irregularly wound coils, of
iron or non-alloy steel：
5360 7213.1000 -Containing indentations, ribs, 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
grooves or other deformations CH, IS, KR, AU, HK,
produced during the rolling MO, GE
process
5361 7213.2000 -Other, of free-cutting steel 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, AU, HK, MO,
GE
1.8 KR
-Other：
5362 7213.9100 --Of circular cross-section 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
measuring less than 14mm in CH, IS, AU, HK, MO, LD
diameter 2 GE
4.3 KR
AP
3 GE
KR
72.14 Other bars and rods of iron or

non-alloy steel, not further
worked than forged,
hot-rolled, hot-drawn or
hot-extruded, but including
those twisted after rolling：
5364 7214.1000 -Forged 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 10
GE
2.8 KR
4 PK
5365 7214.2000 -Containing indentations, ribs, 3 0 AP, AS, PK, CL, NZ, PE, 0 Favored Nation 20
grooves or other deliberations CR, CH, IS, KR, AU, LD
produced during the rolling HK, MO, GE
process or twisted alter rolling
5366 7214.3000 -Other, of free-cutting steel 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
GE
2.8 KR
4 PK
-Other：
804
(%) Rate (%)
5367 7214.9100 --Of rectangular cross section 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
(other than square) CH, IS, KR, AU, HK, LD
MO, GE
MO, GE
72.15 Other bars and rods of iron or

non-alloy steel:
5369 7215.1000 -Of free-cutting steel, not further 7 0 AS, CL, 0 Favored Nation 20
worked than cold- formed or LD
cold-finished NZ, PE, CR,
IS, AU, HK,
MO, GE
2.1 CH
2.8 KR
4 PK
5370 7215.5000 -Other, not further worked than 7 0 AS, CL, 0 Favored Nation 20
cold-formed or cold- finished LD
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK
4.2 KR
MO, GE
、
72.16 Angles, shapes and sections of
iron or non-alloy steel:
-U, I or H sections, not further
hot-drawn or extruded, of a
height of less than 80mm
5372 7216.1010 ---H sections 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
5373 7216.1020 ---I sections 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
MO, GE
-L or T sections, not further

worked than hot-rolled, hot-
drawn or extruded, of a height of
less than 80mm:
805
(%) Rate (%)
5375 7216.2100 --L sections 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
CH, IS, AU, HK, MO,
GE
2.4 KR
5376 7216.2200 --T sections 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
CH, IS, KR, AU, HK,
MO, GE
-U, I or H sections, not further

,
hot-drawn or extruded of a height
of 80mm or more
5377 7216.3100 --U sections 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
2.4 KR
--I sections:
5378 7216.3210 ---Of a height exceeding 200mm 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
2.4 KR
2.4 KR
--H sections:
---Of a height exceeding 200mm:
5380 7216.3311 ----Of a height exceeding 800 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
mm CH, IS, KR, AU, HK, LD
MO, GE
3.6 KR
2.4 KR
-L or T sections, not further

hot-drawn or extruded, of a
height of 80mm or more:
806
(%) Rate (%)
5383 7216.4010 ---L sections 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
CH, IS, KR, AU, HK,
MO, GE
5384 7216.4020 ---T sections 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
CH, IS, KR, AU, HK,
MO, GE
-Other angles, shapes and

sections, not further worked than
hot-rolled, hot-drawn or extruded
5385 7216.5010 ---Z sections 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
CH, IS, KR, AU, HK,
MO, GE
5386 7216.5020 ---Bulb flat steel 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
-Angles, shapes and sections, not

further worked than cold-formed or
cold-finished:
5388 7216.6100 --Obtained from flat-rolled 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
products CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
-Other:
5390 7216.9100 --Cold-formed or cold-finished 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
from flat-rolled products CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
72.17 Wire of iron or non-alloy steel:
807
(%) Rate (%)
5392 7217.1000 -Not plated or coated, whether or 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 40
not polished IS, AU, HK, MO, TW, GE
4 PK
5393 7217.2000 -Plated or coated with zinc 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, AU, HK, MO,
GE
3.2 KR
4 PK
-Plated or coated with other base

metals:
5394 7217.3010 ---Plated or coated with copper 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, AU, HK, MO,
GE
4 PK
6.4 AP, KR
CH, IS, AU, HK, MO,
GE
4 PK
4.8 KR
6.4 AP
CH, IS, AU, HK, MO,
GE
3.2 KR
4 PK
III STAINLESS STEEL

72.18 Stainless steel in ingots or other
primary forms; semi-finished
products of stainless steel:
5397 7218.1000 -Ingots and other primary forms 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK,
MO, GE
-Other:
5398 7218.9100 --Of rectangular (other than 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
square) cross-section CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
72.19 Flat-rolled products of stainless

steel, of a width of 600mm or
more:
hot-rolled, in coils:
808
(%) Rate (%)
5400 7219.1100 --Of a thickness exceeding 10mm 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
CH, IS, KR, AU, HK,
MO, GE
5401 7219.1200 --Of a thickness of 4. 75mm or 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
more but not exceeding 10mm CH, IS, AU, HK, MO,
TW, GE
1.6 KR
but less than 4.7mm:
---Not acid pickled:
5402 7219.1312 ----Containing more than 5. 5% 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
by weight of manganese of CH, IS, KR, AU, HK, LD
Ferro-chromium-manganese MO, GE
steel
TW, GE
1.6 KR
---Acid pickled:
steel
TW, GE
1.6 KR

3mm:
---Not acid pickled:
steel
MO, GE
---Acid Pickled:
5408 7219.1422 ----Containing more than 5. 5% by 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
weight of manganese of CH, IS, KR, AU, HK,
Ferro-chromium-manganese steel MO, GE
809
(%) Rate (%)
CH, IS, KR, AU, HK,
MO, GE

hot-rolled, not in coils:
5410 7219.2100 --Of a thickness exceeding 10mm 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
4 PK
5.6 AP
6 KR
5411 7219.2200 --Of a thickness of 4. 75mm or 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
more but not exceeding 10 mm CH, IS, AU, HK, MO, GE 1LD1
4 PK
5.6 AP
7 KR
5412 7219.2300 --Of a thickness of 3mm or 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
more but less than 4. 75mm CH, IS, AU, HK, MO, 1LD1
TW, GE
4 PK
5.6 AP
6 KR

3mm:
5413 7219.2410 ---Of a thickness exceeding 1mm, 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
but less than 3mm CH, IS, AU, HK, MO, 1LD1
TW, GE
4 PK
5.6 AP
6 KR
5414 7219.2420 ---Of a thickness of 0. 5mm or more 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
but not exceeding 1mm CH, IS, AU, HK, MO, GE 1LD1
4 PK
5.6 AP
7 KR
5415 7219.2430 ---Of a thickness of less than 0. 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
5mm CH, IS, AU, HK, MO, GE 1LD1
4 PK
5.6 AP
6 KR
810
811
(%) Rate (%)
more CH, IS, AU, HK, MO, 1LD1
TW, GE
4 PK, KR
5417 7219.3200 --Of a thickness of 3mm or 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
more but less than 4. 75mm CH, IS, AU, HK, MO, 1LD1
TW, GE
4 PK, KR
--Of a thickness exceeding 1mm

but less than 3mm
5418 7219.3310 ---Containing more than 5. 5% 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
by weight of manganese of CH, IS, AU, HK, MO, 1LD1
ferro chromium-manganese TW, GE
steel 4 PK, KR
TW, GE
4.5 PK
6 KR
5420 7219.3400 --Of a thickness of 0. 5mm or more 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
but not exceeding 1mm CH, IS, AU, HK, MO, 1LD1
TW, GE
4 PK
7 KR
5421 7219.3500 --Of a thickness of less than 0. 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
5mm CH, IS, AU, HK, MO, 1LD1
TW, GE
4 PK
7 KR
TW, GE
4 PK, KR
72.20 Flat-rolled products stainless

steel, of a width of less than
600mm
hot-rolled:
more CH, IS, AU, HK, MO, 1LD1
4 GE
PK
812
(%) Rate (%)
5424 7220.1200 --Of a thickness of less than 4. 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 20
75mm CH, IS, AU, HK, MO, GE 1LD1
4 PK, KR

5425 7220.2020 ---Of a thickness of 0.35mm or 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 20
less CH, IS, AU, HK, MO, 1LD1
4 GE
6 PK
KR
5426 7220.2030 ---Of a thickness of more than 0. 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 20
35mm but less than 3mm CH, IS, AU, HK, MO, 1LD1
4 GE
6 PK
： KR
5427 7220.2040 ---Of a thickness of 3mm or more 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 20
4 GE
PK, KR
TW, GE
4 PK, KR
72.21 Bars and rods, hot-rolled, in

irregularly wound coils, of
stainless steel
5429 7221.0000 Bars and rods, hot-rolled, in 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 20
irregularly wound coils, of CH, IS, AU, HK, MO, GE 1LD1
stainless steel 4.5 PK
4.8 AP
8 KR
72.22 Other bars and rods of stainless ,

steel; angles, shapes and
sections of stainless steel:
-Bars and rods, not further
hot-drawn or extruded:
5430 7222.1100 --Of circular cross-section 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
4 PK
5.4 AP
9 KR
813
(%) Rate (%)
4 PK
5.4 AP
9 KR
5432 7222.2000 -Bars and rods, not further 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
worked than cold-formed or CH, IS, AU, HK, MO, GE 1LD1
cold-finished
4.5 PK
5433 7222.3000 -Other bars and rods 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
4 PK
5.3 AP
9 KR
5434 7222.4000 -Angles, shapes and sections 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 17
4 PK
72.23 Wire of stainless steel
5435 7223.0000 Wire of stainless steel 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 20
4.5 PK
IV Other alloy steel; hollow drill

bars and rods, of alloy or
non-alloy steel
72.24 Other alloy steel in ingots or
other primary forms;
semi-finished products of other
alloy steel:
5436 7224.1000 -Ingots and other primary forms 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
-Other:
5437 7224.9010 ---Raw casting forging stocks, 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
individual piece weight of 10t or CH, IS, KR, AU, HK,
more MO, GE
CH, IS, KR, AU, HK,
MO, GE
814
(%) Rate (%)
72.25 Flat-rolled products of other
alloy steel, of a width of 600mm
or more:
-Of silicon-electrical steel:
5439 7225.1100 --Grain-oriented 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
2.1 AP, KR
TW, GE
5441 7225.3000 -Other, not further worked than 3 0 AS, PK, CL, NZ, PE, 0 Favored Nation 14
hot-rolled, in coils CR, CH, IS, AU, HK, LD
MO, GE
-Other, not further worked than

hot-rolled, not in coils
5442 7225.4010 ---Tool steel 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
---Other:
5443 7225.4091 ----Alloy steel containing boron 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
MO, GE
5445 7225.5000 -Other, not further worked than 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
cold-rolled (cold-reduced) CH, IS, AU, HK, MO, LD
GE
-Other:
5446 7225.9100 --Electrolytically plated or coated 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 17
with zinc CH, IS, AU, HK, MO,
GE
2.8 KR
4 PK
5447 7225.9200 --Otherwise plated or coated with 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 17
zinc CH, IS, AU, HK, MO,
GE
4 PK
4.2 KR
--Other:
815
(%) Rate (%)
5448 7225.9910 ---Of high speed steel 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
CH, IS, KR, AU, HK,
MO, GE
CH, IS, AU, HK, MO,
GE
2.8 KR
4 PK
72.26 Flat-rolled products of other

alloy steel, of a width of less
than 600mm:
-Of silicon-electrical steel:
5450 7226.1100 --Grain-oriented 3 0 AS, PK, CL, NZ, PE, 0 Favored Nation 20
CR, CH, IS, LD
AU, HK, MO, GE
GE
5452 7226.2000 -Of high speed steel 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
1.2 GE
KR
-Other:
--Not further worked than
hot-rolled:
5453 7226.9110 ---Tool steel 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
1.2 GE
KR
---Other:
5454 7226.9191 ----Alloy steel containing boron 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
1.2 GE
KR
CH, IS, AU, HK, MO,
GE
1.2 KR
816
(%) Rate (%)
5456 7226.9200 --Not further worked than cold 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
-rolled (cold -reduced) CH, IS, AU, HK, MO,
GE
1.8 KR
--Other：
5457 7226.9910 ---Electrolytically plated or 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
coated with zinc CH, IS, AU, HK, MO, LD
GE
2.8 KR
4 PK
5458 7226.9920 ---Otherwise plated or coated 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
with zinc CH, IS, AU, HK, MO, LD
GE
2.8 KR
4 PK
GE
2.8 KR
4 PK
ex72269990 Other Hat-rolled products of ∆4

other alloy steel, Fe-Ni alloys
strip, width<600mm (production
of the frame for electronic
integrated circuits)
72.27 Bars and rods, hot-rolled,
in irregularly wound coils,
of other alloy steel:
5460 7227.1000 -Of high speed steel 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
5461 7227.2000 -Of silico-manganese steel 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
3.6 GE
KR
-Other：
5462 7227.9010 ---Of containing boron alloy steel 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
MO, GE
72.28 Other bars and rods of other

alloy steel; angles, shapes and
sections, of other alloy steel;
hollow drill bars and rods, of
alloy or non-alloy steel：
817
(%) Rate (%)
5464 7228.1000 -Bars and rods, of high-speed 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
steel CH, IS, AU, HK, MO,
GE
1.2 KR
5465 7228.2000 -Bars and rods, of 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
silico-manganese steel CH, IS, AU, HK, MO,
GE
2.4 KR
-Other bars and rods, not further
hot-drawn or extruded:
5466 7228.3010 ---Of containing boron alloy steel 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
1.2 GE
KR
1.2 GE
KR
5468 7228.4000 -Other bars and rods, not further 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
worked than forged CH, IS, AU, HK, MO, LD
1.2 GE
KR
5469 7228.5000 -Other bars and rods, not further 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
worked than cold-formed of CH, IS, AU, HK, MO, LD
cold-finished 1.2 GE
KR
5470 7228.6000 -Other bars and rods 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
1.2 GE
KR
-Angles, shapes and sections:

5471 7228.7010 ---Shapes of crawler tread 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
CH, IS, KR, AU, HK,
MO, GE
CH, IS, AU, HK, MO,
GE
2.4 KR
818
(%) Rate (%)
5473 7228.8000 -Hollow drill bars and rods 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 35
IS, KR, AU, HK, MO,
GE
4 PK
72.29 Wire of other alloy steel: :

5474 7229.2000 -Of silico-manganese steel 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
GE
4 PK
4.2 KR
-Other:
5475 7229.9010 ---Of high speed steel 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
1.2 GE
KR
GE
4 PK
819
Chapter 73
Products of iron or steel
1. In this Chapter the expression “cast iron” applies Lo products obtained by casting in which iron predominates by weight over each of the other
elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to Chapter 72.
2. In this Chapter the word “ wire” means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension
exceeds 16 mm.
(%) Rate (%)
73.01 Sheet piling of iron or steel,
whether or not drilled,
punched or made from
assembled elements; welded
angles, shapes and sections, of
iron or steel:
5477 7301.1000 -Sheet piling 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, AU, HK, MO,
GE
2.8 KR
4 PK
6.3 AP
5478 7301.2000 -Angles, shapes and sections 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
2.8 KR
4 PK
73.02 Railway or tramway track

construction material of iron or
steel, the following: rails,
check-rails and rack rails,
switch blades, crossing frogs,
point rods and other crossing
pieces, sleepers (cross-ties),
fish-plates, chairs, chair
wedges, sole plates (base
plates), rail clips, bedplates, ties
and other material specialized
for jointing or fixing rails:
5479 7302.1000 -Rails 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
CH, IS, AU, HK, MO,
GE
2.4 KR
5480 7302.3000 -Switch blades, crossing frogs, 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 17
point rods and other crossing IS, KR, AU, HK, MO,
pieces GE
4 PK
5481 7302.4000 -Fish-plates and sole plates 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 17
GE
2.8 KR
4 PK
-Other:
820
(%) Rate (%)
5482 7302.9010 ---Sleepers(cross-ties) 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
CH, IS, KR, AU, HK,
MO, GE
5.1 AP
5483 7302.9090 ---Other 7 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 17
KR, AU, HK, MO, GE
2.1 CH
4 PK
6 AP
73.03 Tubes, pipes and hollow

profiles, of cast iron:
5484 7303.0010 ---Tubes and pipes of circular 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
cross-section, of the internal CH, IS, KR, AU, HK,
diameter of 500mm or more MO, GE
CH, IS, KR, AU, HK,
MO, GE
73.04 Tubes, pipes and hollow

profiles, seamless, of iron (other
than cast iron) or steel:
-Line pipe of a kind used for oil
or gas pipelines:
--Of stainless steel:
5486 7304.1110 ---Having an outside diameter of 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
215.9mm or more but not CH, IS, AU, HK, MO, GE LD
exceeding 406. 4mm 2 KR
5487 7304.1120 ---Having an outside diameter 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
exceeding 114.3mm but less CH, IS, AU, HK, MO, GE LD
than 215. 9mm 2 KR
5488 7304.1130 ---Having an outside diameter not 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
exceeding 114.3mm CH, IS, AU, HK, MO, GE
2 KR
CH, IS, KR, AU, HK,
MO, GE
--Other:
821
(%) Rate (%)
5490 7304.1910 ---Having an outside diameter of 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
215. 9mm or more but not CH, IS, AU, HK, MO,
exceeding 406. 4mm GE
2 KR
5491 7304.1920 ---Having an outside diameter 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
exceeding 114.3mm but less CH, IS, AU, HK, MO,
than 215. 9mm GE
2 KR
5492 7304.1930 ---Having an outside diameter not 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
exceeding 114. 3mm CH, IS, AU, HK, MO, LD
2 GE
KR
MO, GE
-Casing, tubing and drill pipe,

of a kind used in drilling for oil or
gas：
--Drill pipe, of stainless steel：
5494 7304.2210 ---Having an outside 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
diameter≤168. 3mm CH, IS, KR, AU, HK, LD
MO, GE
MO, GE
--Other drill pipe：

5496 7304.2310 ---Having an outside 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
diameter≤168. 3mm CH, IS, KR, AU, HK, LD
MO, GE
MO, GE
5498 7304.2400 --Other pipe, of stainless steel 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
2 AP
--Other：
822
(%) Rate (%)
5499 7304.2910 ---Yield strength<552MPa 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
CH, IS, KR, AU, HK,
MO, GE
2 AP
5500 7304.2920 ---552MPa≤ Yield strength < 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
758 MPa CH, IS, KR, AU, HK,
MO, GE
2 AP
5501 7304.2930 ---Yield strength>758 MPa 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
2 AP
-Other, of circular cross-section,

of iron or non-alloy steel:
--Cold-drawn or cold-rolled
(cold-reduced):
5502 7304.3110 ---Boiler tubes and pipes 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
5503 7304.3120 ---Geological casing and drill 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 17
pipes IS, KR, AU, HK, MO, GE LD
4 PK
MO, GE
--Other:
5505 7304.3910 ---Boiler tubes and pipes 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
5506 7304.3920 ---Geological casing and drill 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
pipes CH, IS, KR, AU, HK, LD
MO, GE
1.6 KR

of stainless steel:
(cold-reduced):
823
(%) Rate (%)
5508 7304.4110 ---Boiler tubes and pipes 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 17
4 PK, KR
4 PK
7 KR
--Other:
5510 7304.4910 ---Boiler tubes and pipes 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 17
4 PK, KR
4 PK, KR

of other alloy steel:
(cold-reduced):
5512 7304.5110 ---Boiler tubes and pipes 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
CH, IS, KR, AU, HK,
MO, GE
5513 7304.5120 ---Geological casing and drill 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
pipes CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
--Other:
5515 7304.5910 ---Boiler tubes and pipes 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
CH, IS, KR, AU, HK,
MO, GE
5516 7304.5920 ---Geological casing and drill 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
pipes CH, IS, KR, AU, HK,
MO, GE
824
(%) Rate (%)
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
73.05 Other tubes and pipes (for ,

example, welded, riveted or
similarly closed), having
circular cross-sections , the
external diameter of which
exceeds 406. 4mm, of iron or
steel:
-Line pipe of a kind used for oil
or gas pipelines:
5519 7305.1100 --Longitudinally submerged arc 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 17
wielded CH, IS, AU, HK, MO, LD
GE
4 PK
4.2 KR
5520 7305.1200 --Other, longitudinally welded 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
4 PK
5522 7305.2000 -Casing of a kind used in drilling 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 17
for oil or gas IS, KR, AU, HK, MO, GE LD
4 PK
-Other, welded:
5523 7305.3100 --Longitudinally welded 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
3.6 KR
3.6 KR
CH, IS, KR, AU, HK,
MO, GE
825
(%) Rate (%)
73.06 Other tubes, pipes and hollow ,
profiles (for example, open :
seam or welded, riveted or
similarly closed), of iron or
steel:
-Line pipe of' a kind used for oil
or gas pipelines:
5526 7306.1100 --Welded, of stainless steel 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 17
GE
2.8 KR
4 PK
GE
4 PK
4.2 KR
-Casing and tubing of a kind used

in drilling for oil or gas:
5528 7306.2100 --Welded of stainless steel 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
MO, GE
-Other, welded, of circular

cross-section, of iron or non-alloy
steel:
---Having an outer diameter not
exceeding 10mm:
5530 7306.3011 ----Having a wall thickness of 0. 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
7mm or less CH, IS, KR, AU, HK, LD
MO, GE
1.8 KR
1.8 KR
5533 7306.4000 -Other, welded, of circular 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
cross-section, of stainless steel CH, IS, AU, HK, MO,
GE
826
(%) Rate (%)
5534 7306.5000 -Other, welded, of circular 3 0 AS, PK, CL, PK, CL PE, 0 Favored Nation LD 30
cross-section, of other alloy steel CR, CH, IS, AU, HK,
MO, GE
1.8 KR
-Other, welded, of
non-circular cross-section：
5535 7306.6100 --Of square or rectangular 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
cross-section CH, IS, KR, AU, HK, LD
MO, GE
5536 7306.6900 --Of other non-circular cross 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
section CH, IS, AU, HK, MO, LD
1.8 GE
KR
GE
73.07 Tube or pipe fittings (for

example, couplings, elbows,
sleeves), of iron or steel
-Cast fittings：
5538 7307.1100 --Of non-malleable cast iron 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
5539 7307.1900 --Other 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
2.4 CH
4 PK
-Other, of stainless steel：

5540 7307.2100 --Flanges 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
4 GE
6.4 PK
AP
5541 7307.2200 --Threaded elbows, bends and 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
sleeves IS, KR, AU, HK, MO, LD
4 GE
PK
827
(%) Rate (%)
5542 7307.2300 --Butt welding fittings 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
IS, KR, AU, HK, MO,
GE
4 PK
5543 7307.2900 --Other 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 20
AU, HK, MO, GE
2.5 CH
4 PK
-Other：
5544 7307.9100 --Flanges 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, AU, HK, MO,
GE
4 PK
4.2 KR
5545 7307.9200 --Threaded elbows, bends and 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
sleeves CH, IS, KR, AU, HK,
MO, GE
5546 7307.9300 --Butt welding fittings 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
IS, KR, AU, HK, MO,
GE
4 PK
MO, GE
73.08 Structures (excluding

prefabricated buildings of Tax
94 06) and parts of structures
(for example, bridges and
bridge-sections, lock-gates,
towers, lattice masts, roofs,
roofing frameworks, doors
and windows and their frames
and thresholds for doors,
shutters, balustrades, pillars
and columns), of iron or steel;
plates, rods, angles,
shapes, sections, tubes and
the like, prepared for use in
structures, of iron or steel:
5548 7308.1000 -Bridges and bridge-sections 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
5549 7308.2000 -Towers and lattice masts 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
CH, IS, AU, HK, LD
MO, GE
3.3 KR
828
(%) Rate (%)
5550 7308.3000 -Doors, windows and their 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 50
frames and thresholds for doors PE, CR, CH, IS, AU,
HK, MO, GE
4 KR
5551 7308.4000 -Equipment for scaffolding, 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
shuttering, propping or pit- CH, IS, KR, AU, HK,
propping MO, GE
CH, IS, KR, AU, HK,
MO, GE
73.09 Reservoirs, tanks, vats and

similar containers for any
,
material (other than
compressed or liquefied gas), of
iron or steel, of a capacity
exceeding 300 t, whether or not
lined or heat-insulated, but
not fitted with mechanical or
thermal equipment:
5553 7309.0000 Reservoirs, tanks, vats and 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 35
similar containers for any IS, AU, HK, MO, GE
material (other than compressed, 3.2 CH
or liquefied gas), of iron or steel, 4.2 KR
of a capacity exceeding 300t, 4.5 PK
whether or not lined or
heat-insulated, but not fitted with
mechanical or thermal
equipment:
73.10 Tanks, casks, drums, cans,
boxes and similar containers,
for any material (other than
iron or steel, of a capacity not
exceeding 300t whether or not
lined or heat-insulated, but not
fitted with mechanical or
thermal equipment
5554 7310.1000 -Of a capacity of 50t or more 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 40
IS, AU, HK, MO, GE
3.2 CH
4.5 PK
7.3 KR
-Of a capacity of less than 50t：

--Cans which are to be closed by
soldering or crimping：
5555 7310.2110 ---Cans and tank 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 1LD1 70
IS, AU, HK, MO, GE
5.3 CH
7 KR
14 PK
829
(%) Rate (%)
IS, AU, HK, MO, GE
5.3 CH
7 KR
14 PK
--Other：
5557 7310.2910 ---Pop can and tank 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 70
IS, AU, HK, MO, GE
7 KR
7.3 CH
14 PK
IS, AU, HK, MO, GE
7 KR
7.3 CH
14 PK
73.11 Containers for compressed or

liquefied gas, of iron or steel：
5559 7311.0010 ---For retail packing 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 1LD1 70
IS, AU, HK, MO, GE
5.3 CH
7 KR
14 PK
5560 7311.0090 ---Other 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 1LD1 17
CH, IS, AU, HK, MO,
GE
4 PK
4.8 KR
73.12 Stranded wire, ropes, cables,

plaited bands, slings and the
like, of iron or steel, not
electrically insulated
5561 7312.1000 -Stranded wire, ropes and cables 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 20
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
73.13 Barbed wire of iron or steel;

twisted hoop or single flat wire,
barbed or not, and loosely
twisted double wire, of a kind
used for fencing, of iron or
steel:
830
(%) Rate (%)
5563 7313.0000 Barbed wire of iron or steel; 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 70
twisted hoop or single flat wire, IS, KR, AU, HK, MO,
barbed or not, and loosely twisted GE
double wire, of a kind used for 4 PK
fencing, of iron or steel 6.3 AP
、
73.14 Cloth (including endless
bands), grill, netting and
fencing, of iron or steel wire;
expanded metal of iron or steel:
-Woven cloth:
5564 7314.1200 --Endless bands for machinery, of 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 20
stainless steel IS, AU, HK, MO, GE
4.8 KR
5.4 PK
6.2 CH
5565 7314.1400 --Other woven cloth, of stainless 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 20
steel CH, IS, AU, HK, MO, GE
4.8 KR
5.4 PK
KR, AU,
HK, MO, GE
3.2 PK
5567 7314.2000 -Grill, netting and fencing, 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 70
welded at the intersection, of wire
, IS, KR, AU, HK, MO, LD
with a maximum cross-sectional 4 GE
dimension of 3mm or more and PK
having a mesh size of 100cm2 or
more
-Other grill, netting and fencing,

welded at the intersection:
5568 7314.3100 --Plated or coated with zinc 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 70
IS, KR, AU, HK, MO,
GE
4 PK
CH, IS, AU, HK, MO,
GE
2.8 KR
4 PK
-Other grill, netting and fencing:

5570 7314.4100 --Plated or coated with zinc 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
IS, KR, AU, HK, MO,
GE
4 PK
6 AP
831
(%) Rate (%)
5571 7314.4200 --Coated with plastic 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 20
AU, HK, MO, GE
2.4 CH
3.2 KR
4 PK
KR, AU, HK, MO, GE
2.4 CH
4 PK
5573 7314.5000 -Expanded metal 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 70
IS, KR, AU, HK, MO,
GE
4 PK
73.15 Chain and parts thereof, of iron

or steel:
-Articulated link chain and parts
thereof
--Roller chain:
5574 7315.1110 ---For bicycles 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
3.6 CH
4.8 PK, KR
5575 7315.1120 ---For motorcycles 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
3.6 CH
5.4 PK
7.2 KR
3.6 CH
4.8 KR
5.4 PK
5577 7315.1200 --Other chain 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
3.6 CH
5.4 PK
8.4 KR
832
(%) Rate (%)
5578 7315.1900 --Parts 8 0 AS, SG, 0 Favored Nation 80
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
5579 7315.2000 -Skid chain 8 0 AS, SG, 0 Favored Nation 80
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
-Other chain:
5580 7315.8100 --Stud-link 8 0 AS, SG, 0 Favored Nation 80
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
5581 7315.8200 --Other, welded link 8 0 AS, SG, 0 Favored Nation 80
LD
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
5583 7315.9000 -Other parts 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 80
GE
4 PK, KR
73.16 Anchors, grapnels and parts
thereof, of iron or steel
5584 7316.0000 Anchors, grapnels and parts 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
thereof, of iron or steel CH, IS, AU, HK, MO, 1LD1
GE
4 PK, KR
73.17 Nails, tacks, drawing pins,
corrugated nails, staples (other
than those of Tax 83.05) and
similar products, of iron or
steel, whether or not with
heads of other material, but
excluding such products with
heads of copper
833
(%) Rate (%)
5585 7317.0000 Nails, tacks, drawing pins, 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 80
corrugated nails, staples (other CH, IS, AU, HK, MO, 1LD1
than those of Tax 83.05) and GE
similar products, of iron or steel, 4 KR
whether or not with heads of 4.5 PK
other material, but excluding
such products with heads of
copper:
73.18 Screws, bolts, nuts, coach
screws, screw hooks, rivets,
cotters, cotter-pins, washers
(including spring washers) and
similar products, of iron of
steel:
-Threaded products:
5586 7318.1100 --Coach screws 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 80
CH, IS, AU, 1LD1
HK, MO, GE
4 PK
5587 7318.1200 --Other wood screws 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 80
GE
4 PK, KR
5588 7318.1300 --Screw hooks and screw rings 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 80
GE
4 PK
5589 7318.1400 --Sell-tapping screws 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
3 CH
4 PK
--Other screws and bolts, whether

or not with their nuts or washers:
5590 7318.1510 ---Tensile strength ≥800MPa 8 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 80
CR, IS, AU, HK, MO,
GE
2.4 CH
4 AP
4.8 KR
CR, IS, AU, HK, MO,
GE
2.4 CH
4 AP
4.8 KR
5592 7318.1600 --Nuts 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 80
AU, HK, MO, GE
2.4 CH
4 PK
834
835
(%) Rate (%)
CH, IS, KR, AU, HK,
MO, GE
-Non-threaded articles：
5594 7318.2100 --Spring washers and other lock 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
washers CH, IS, AU, HK, MO, LD
4 GE
PK
5595 7318.2200 --Other washers 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
4 GE
4.5 PK
5596 7318.2300 --Rivets 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
4 GE
PK
5597 7318.2400 --Cotters and cotter-pins 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
IS, AU, HK, MO LD
3 CH
4 GE
4.5 PK
7 KR
4.5 GE
PK
73.19 Sewing needles, knitting

needles, bodkins, crochet
hooks, embroidery stilettos
and similar articles, for use in
the hand, of iron or steel ;
safety pins and other pins of
iron or steel, not elsewhere
specified or included：
-Safety pins and other pins：
5599 7319.4010 ---Safety pins 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 90
GE
4 PK, KR
5600 7319.4090 ---Other pins 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 90
GE
4 PK, KR
836
(%) Rate (%)
5601 7319.9000 -Other 7 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 80
AU, HK, MO, GE
3 CH
4 PK
73.20 Springs and leaves for springs,
of iron or steel:
-Leal-springs and leaves thereof:
5602 7320.1010 ---For railway locomotives and 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
rolling stock CH, IS, KR, AU, HK, LD
MO, GE
5603 7320.1020 ---For motor vehicles 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 14
GE
4 PK
7 KR
3 CH
4 PK
-Helical springs:
MO, GE
IS, AU, HK, MO LD
3 CH
4 PK, GE
6.8 AP
7 KR
-Other:
MO, GE
3.6 CH
4.8 PK
73.21 Stoves, ranges, grates, cookers

(including those with
subsidiary boilers for central
heating), barbecues, braziers,
gas-rings, plate warmers and
similar non-electric domestic
appliances, and parts thereof,
of iron or steel:
-Cooking appliances and plate
warmers
837
(%) Rate (%)
5609 7321.1100 --For gas fuel or for both gas 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
and other fuels IS, AU, HK, MO, GE 1LD1
4.5 CH
6 KR
10.8 PK
--For liquid fuel:

5610 7321.1210 ---Kerosene cooking stoves 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
6.3 CH
14.7 KR
6.3 CH
14.7 KR
5612 7321.1900 --Other including appliances for 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
solid fuel IS, AU, HK, MO, GE 1LD1
6.3 CH
14.7 KR
-Other appliances:
5613 7321.8100 --For gas fuel or for both gas 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
and other fuels IS, AU, HK, MO, GE 1LD1
4.2 AP
6.9 CH
10.4 PK
16.1 KR
5614 7321.8200 --For liquid fuel 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
6.3 CH
14.7 KR
5615 7321.8900 --Other including appliances for 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
solid fuel IS, AU, HK, MO, GE 1LD1
6.3 CH
14.7 KR
5616 7321.9000 -Parts 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 80
IS, AU, HK, MO, GE
3.6 CH
4.5 PK
4.8 KR
6.4 AP
838
(%) Rate (%)
73.22 Radiators for central heating,
not electrically heated, and
parts thereof, of iron or steel;
air heaters and hot air
distributors (including：
distributors which can also
distribute fresh or conditioned
air), not electrically heated,
incorporating a motor-driven
fan or blower, and parts
thereof, of iron or steel
-Radiators and parts thereof：
5617 7322.1100 --Of cast iron 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
6.3 CH
14.7 KR
6.3 CH
14.7 KR
6 CH
12 KR
73.23 Table, kitchen or other
household articles and parts
thereof, of iron or steel; iron
or steel wool; pot scourers and
scouring or polishing pads,
gloves and the like, of iron or
steel：
5620 7323.1000 -Iron or steel wool; pot scourers 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
and scouring or polishing pads, IS, AU, HK, MO, GE 1LD1
gloves and the like 4.2 CH
5.6 KR
10.1 PK
-Other：
5621 7323.9100 --Of cast iron, not enameled 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
6 CH
12 KR
5622 7323.9200 --Of cast iron, enameled 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
6 CH
12 KR
5623 7323.9300 --Of stainless steel 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
3.6 CH
4.5 PK
4.8 KR
4.9 AP
839
(%) Rate (%)
--Of iron (other than cast iron) or
：
steel, enameled
5624 7323.9410 ---Basin 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 1LD1 100
IS, AU, HK, MO, GE
6 CH
12 KR
5625 7323.9420 ---Casserole 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 1LD1 100
IS, AU, HK, MO, GE
6 CH
12 KR
IS, AU, HK, MO, GE
6 CH
12 KR
5627 7323.9900 --Other 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 1LD1 80
IS, AU, HK, MO, GE
6 CH
12 KR
73.24 Sanitary ware and parts

thereof, of iron or steel：
5628 7324.1000 -Sinks and wash basins, of 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
stainless steel IS, AU, HK, MO, GE LD
CH
5.4 KR
7.2
-Baths：
5629 7324.2100 --Of cast iron, whether or not 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
enameled CH, IS, AU, HK, MO, GE 1LD1
4 PK, KR
7 CH
21 KR
5631 7324.9000 -Other, including parts 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
7 CH
17.5 KR
73.25 Other cast articles of iron or

steel：
-Of non-malleable cast iron：
840
(%) Rate (%)
5632 7325.1010 ---Industrial 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, AU, HK, MO, GE
4 PK
4.2 KR
IS, AU, HK, MO, GE
6 CH
12 KR
-Other：
5634 7325.9100 --Grinding balls and similar 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 1LD1 40
articles for mills IS, AU, HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
--Other：
5635 7325.9910 ---Industrial 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 1LD1 40
IS, AU, HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
6.8 AP
IS, AU, HK, MO, GE
4.8 AP
6 CH
9 PK
12 KR
73.26 Other articles of iron or steel:

-Forged or stamped, but not
further worked：
5637 7326.1100 --Grinding balls and similar 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
articles for mills IS, AU, HK, MO, GE 1LD1
3.2 CH
4.2 KR
4.5 PK
--Other：
5638 7326.1910 ---Industrial 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 40
3.2 GE
CH
841
(%) Rate (%)
GE
6 CH
8 KR
-Products of iron or steel wire:

5640 7326.2010 ---Industrial 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
4 GE
AP, PK, KR
5.4 CH
5.6 AP
7.2 KR
8.1 PK
-Other:
---Industrial:
5642 7326.9011 ----Steel fiber and its products 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 40
CR, IS, AU, HK, MO,
GE
3.2 CH
4.2 KR
6.8 AP
5643 7326.9019 ----Other 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 40
CR, IS, AU, HK, MO,
GE
3.2 CH
4.2 KR
6.8 AP
CR, IS, KR, AU, HK,
MO, GE
2.4 CH
6.8 AP
842
Chapter 74
Copper and products thereof
Notes:
In this Chapter the following expressions have the meanings hereby assigned to them:
1. Refined copper
Metal containing at least 99. 85% by weight of copper; or metal containing at least 97. 5% by weight of copper, provided that the
content by weight of any other element does not exceed the limit specified in the following table:
TABLE-Other elements
Limiting content %
Element
by weight
Ag Silver 0. 25
As Arsenic 0.5
Cd Cadmium 1.3
Cr Chromium 1.4
Mg Magnesium 0. 8
Pb Lead 1.5
S Sulphur 0.7
Sn Tin 0. 8
Te Tellurium 0. 8
Zn Zinc 1
Zr Zirconium 0.3
Other elements *, each 0.3
* Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.
2. Copper alloys
Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that:
(a) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or
(b) the total content by weight of such other elements exceeds 2.5%
3. Master alloys
Alloys containing with other elements more than 10% by weight of copper, not usefully malleable and commonly used as an additive in the
manufacture of other alloys or as de-oxidants, desulfurizing agents or for similar uses in the metallurgy of non-ferrous metals. However, copper
phosphide (phosphor copper) containing more than 15% by weight of phosphorus falls in Tax 28. 53.
4. Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of
circles, ovals, rectangles (including squares ), equilateral triangles or regular convex polygons (including “flattened circles” and "modified
rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products, with a
rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such
products which have a rectangular (including “ modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers
cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple
trimming or de-scaling), provided that they have not thereby assumed the character of products or products of other Tax. Wire-bars and billets
with their ends tapered or otherwise worked simply Lo facilitate their entry into machines for converting them into, for example, drawing stock
(wire-rod) or tubes, are however to be taken to be unwrought copper of Tax 74. 03.
5. Profiles
843
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to
any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same
forms, which have been subsequently worked alter production (otherwise than by simple trimming or de-scaling), provided that they have not
thereby assumed the character of products or products of other Tax.
6. Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals,
rectangles (including squares), equilateral triangles or regular convex polygons (including “ flattened circles” and “ modified rectangles", of
which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including
square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a
rectangular (including “ modified rectangular")cross-section exceeds one-tenth of the width.
7. Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products of Tax 74. 03 ), coiled or not, of solid rectangular (other than square ) cross-section
with or without rounded corners (including “ modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight,
of equal length and parallel) of a uniform thickness, which are:
(a)of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
(b)of a shape other than rectangular or square, of any size, provided that they do not assume the character of products or products of other Tax.
Tax 74. 09 and 74. 10 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges)
and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of
products or products of other Tax.
8. Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles,
ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a
rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their
whole length, are also to be taken to be tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and
orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or
fitted with flanges, collars or rings.
Note:
1. Copper-zinc base alloys (brasses)
Alloys of copper and zinc, with or without other elements. When other elements are present:
(a) zinc predominates by weight over each of such other elements;
(b) any nickel content by weight is less than 5% (see copper-nickel-zinc alloys (nickel silvers); and
(c) any tin content by weight is less than 3% (see copper-tin alloys (bronzes )).
2. Copper-tin base alloys (bronzes)
Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other
elements, except that when the tin content is 3% or more the zinc content by weight may exceed that of tin but must be less than 10%,
3. Copper-nickel-zinc base alloys (nickel silvers)
Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5% or more by weight (see copper-zinc alloys (brasses)).
4. Copper-nickel base alloys
Alloys of copper and nickel, with or without other elements but in any case, containing by weight not more than 1% of zinc. When other elements
are present, nickel predominates by weight over each of such other elements.
(%) Rate (%)
844
74.01 Copper mattes; cement copper
(precipitated copper) :
5645 7401.0000 Copper mattes; cement copper 2 0 AS, PK, CL, NZ, PE, CR, 0 LA, Favored 11
(precipitated copper) CH, IS, KR, AU, HK, Nation
MO, GE LD
ex74010000 Copper mattes ∆0

74.02 Unrefined copper; copper
anodes for electrolytic refining:
5646 7402.0000 Unrefined copper; copper anodes 2∆0 0 AS, PK, CL, NZ, CR, 0 Favored Nation LD 11
for electrolytic refining CH, IS, KR, AU, HK,
MO
0.8 GE
74.03 Refined copper and copper

alloys, unwrought:
-Refined copper:
--Cathodes and sections of
cathodes:
---Cathodes:
5647 7403.1111 ----Containing at least 99. 2∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
9935% by weight of CH, IS, KR, AU, HK, LD
copper MO, GE
1 AP
845
(%) Rate (%)
5648 7403.1119 ----Others 2∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK,
MO, GE
5649 7403.1190 ---Sections of cathodes 2∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK,
MO, GE
5650 7403.1200 --Wire-bars 2∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
IS, KR, AU, HK, MO,
0.6 GE
CH
5651 7403.1300 --Billets 2∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK, MO
0.8 GE
0.8 GE
-Copper alloys:
5653 7403.2100 --Copper-zinc base alloys (brass) 1 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 14
CR, CH, IS, KR, AU,
HK, MO
0.4 GE
0.5 AP
5654 7403.2200 --Copper-Lin base alloys 1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
(bronze) CH, IS, KR, AU, HK,
MO, GE
5655 7403.2900 --Other copper alloys (other than 1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
master alloys of Tax 74. 05 CH, IS, KR, AU, HK,
MO, GE
74.04 Copper waste and scrap:
5656 7404.0000 Copper waste and scrap 1.5 0 AS, PK, CL, NZ, CR, 0 LA, Favored Nation 11
MO
0.6 GE
0.8 AP
846
(%) Rate (%)
ex74040000 Copper waste and scrap (except ∆0
waste motors mainly in
recovering copper (including
waste motor, wire, cable,
hardware and electrical
appliances))
74.05 Master alloys of copper
5657 7405.0000 Master alloys of copper 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
74.06 Copper powders and flakes:

-Powders of non-lamellar
structure:
5658 7406.1010 ---Of refined copper 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
5659 7406.1020 ---Of copper-nickel base alloys 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
(cupronickel) or copper-nickel-zinc CH, IS, KR, AU, HK, LD
base alloys (nickel silver) MO, GE
4.2 AP
5660 7406.1030 ---Of copper-zinc base alloys 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
(brass) CH, IS, AU, HK, MO, LD
2.4 GE
KR
5661 7406.1040 ---Of copper-Lin base alloys 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
(bronze) CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
-Powders of lamellar structure ;

flakes:
5663 7406.2010 ---Of refined copper 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
CH, IS, KR, AU, HK,
MO, GE
5664 7406.2020 ---Of copper-nickel base alloys 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
(cupronickel) or copper-nickel-zinc CH, IS, KR, AU, HK,
base alloys (nickel silver) MO, GE
4.2 AP
847
No. Tariff Code Article description MFN Rate (%)Conventional Preferential Rate (%) General
Rate (%) Rate (%)
CH, IS, KR, AU, HK,
MO, GE
4.2 AP
74.07 Copper bars, rods and

profiles:
-Of refined copper：
5666 7407.1010 ---Chrome-zirconium-copper 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, TW, GE
5667 7407.1090 ---Others 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, TW, GE
-Of copper alloys:

--Of copper-zinc base alloys
(brass):
---Of copper bars, rods:
5668 7407.2111 ----Linearity ≤0.5mm/m 7 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
AU, HK, MO, TW, GE LD
2.1 CH
4 PK
5669 7407.2119 ----Others 7 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
2.1 CH
4 PK
2.1 CH
4 PK
5671 7407.2900 --Others 7 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
KR, AU, HK, MO, TW, LD
GE
2.1 CH
4 PK
74.08 Copper wire:

-Of refined copper：
5672 7408.1100 --Of which the maximum 4 0 AS, PK,CL, NZ, PE, CR, 0 Favored Nation 14
cross-sectional dimension CH, IS, KR, AU, HK, LD
exceeds 6mm MO, TW, GE
2.6 AP
848
(%) Rate (%)
5673 7408.1900 --Others 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
CH, IS, KR, AU, HK,
MO, TW, GE
2.6 AP
ex74081900 Other refined copper wire, ∆2

containing oxygen less than
5PPM
-Of copper alloys:
5674 7408.2100 --Of copper-zinc base alloys 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
(brass) IS, AU, HK, MO, TW, GE
4 PK
4.2 KR
--Of copper-nickel base alloys

(cupronickel) or copper-nickel-zinc
base alloys (nickel silver):
5675 7408.2210 ---Wire of nickel copper zinc lead 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 40
base alloy IS, KR, AU, HK, MO,
GE
4 PK
4 PK
5677 7408.2900 --Others 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
GE
2.8 KR
4 PK
74.09 Copper plates, sheets and strip,

of a thickness exceeding
0.15mm:
-Of refined copper:
--In coils:
5678 7409.1110 ---Containing oxygen not 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
exceeding 10ppm CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, TW, GE
-Of copper-zine base alloys

(brass):
849
(%) Rate (%)
5681 7409.2100 --In coils 7 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 20
AU, HK, MO, TW, GE
2.1 CH
4 PK
4.2 KR
4 PK
4.2 KR
-Of copper-tin base alloys

(bronze):
5683 7409.3100 --In coils 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
2.8 KR
4 PK
IS, KR, AU, HK, MO,
TW, GE
4 PK
5685 7409.4000 -Of copper-nickel base alloys 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 40
(cupronickel) or copper-nickel-zinc IS, KR, AU, HK, MO,
base alloys (nickel silver) TW, GE
4 PK
5686 7409.9000 -Of other copper alloys 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
2.8 KR
4 PK
74.10 Copper foil (whether or not printed

or backed with paper, paperboard,
plastics or similar backing
materials) of a thickness (excluding
any backing) not exceeding
0.15mm:
-Not backed:
5687 7410.1100 --Of refined copper 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, TW, GE
2.6 AP
--Of copper alloys:
850
(%) Rate (%)
5688 7410.1210 ---Of copper-nickel base alloys 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 1LD1 40
(cupronickel) or copper-nickel-zinc IS, KR, AU, HK, MO,
base alloys (nickel silver) TW, GE
4 PK
5689 7410.1290 ---Others 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 1LD1 20
IS, KR, AU, HK, MO,
TW, GE
4 PK
-Backed:
--Of refined copper:
5690 7410.2110 ---Copper-clad board used to 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
print circuit CH, IS, KR, AU, HK, 1LD1
MO, TW, GE
2.6 AP
MO, TW, GE
2.6 AP
--Of copper alloys:

5692 7410.2210 ---Of copper-nickel base alloys 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 40
(cupronickel) or copper-nickel-zinc IS, KR, AU, HK, MO, 1LD1
base alloys (nickel silver) 4 GE
PK
4 GE
PK
74.11 Copper tubes and pipes:

-Of refined copper:
---Having an outside diameter not
exceeding 25mm：
5694 7411.1011 ----Threaded or with fins 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
2.6 AP
5695 7411.1019 ----Others 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
2.6 AP
ex74111019 Other refined copper wire, ∆2

containing oxygen less than
5PPM, having an outside
diameter not exceeding 25mm
851
(%) Rate (%)
5696 7411.1020 ---Having an outside diameter 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
exceeding 70mm CH, IS, KR, AU, HK,
MO, GE
2.6 AP
IS, KR, AU, HK, MO,
GE
1.2 CH
2.6 AP
-Of copper alloys:

--Of copper-zinc base alloys(brass):
5698 7411.2110 ---In coils 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
4 GE
6.3 PK
AP
GE
4 PK
4.2 KR
5700 7411.2200 --Of copper-nickel base alloys 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 40
(cupronickel) or copper-nickel-zinc IS, KR, AU, HK, MO, LD
base alloys (nickel silver) 4 GE
PK
5701 7411.2900 --Others 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
4 GE
PK
74.12 Copper tube or pipe fittings (for

example, couplings, elbows,
sleeves):
5702 7412.1000 -Of refined copper 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
1.2 GE
CH
-Of copper alloys:
852
(%) Rate (%)
5703 7412.2010 ---Of copper-nickel base alloys 7 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 40
(cupronickel) or copper-nickel-zinc KR, AU, HK, MO
base alloys (nickel silver) 2.1 CH
2.8 GE
4 PK
4.6 AP
IS, KR, AU, HK, MO,
GE
4 PK
4.6 AP
74.13 Stranded wire, cables, plaited

bands and the like, of copper,
not electrically insulated:
5705 7413.0000 Stranded wire, cables, plaited 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
bands and the like, of copper, not CH, IS, AU, HK, MO,
electrically insulated GE
3 KR
74.15 Nails, tacks, drawing pins,
staples (other than those of Tax
,
83. 05) and similar products, of
copper or of iron or steel with
heads of copper; screws, bolts,
nuts, screw hooks, rivets,
cotters, cotter-pins, washers
(including spring washers) and
similar products, of copper:
5706 7415.1000 --Nails and tacks, drawing pins, 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 80
staples and similar products IS, KR, AU, HK, MO, LD
4 GE
PK
-Other products, not threaded:

5707 7415.2100 --Washers (including spring 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
washers) CH, IS, AU, HK, MO, LD
4 GE
PK, KR
4 GE
PK, KR
-Other threaded products:

--Screws; bolts and nuts:
853
(%) Rate (%)
5709 7415.3310 ---Screws for wood 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 80
IS, KR, AU, HK, MO,
GE
4 PK
6.4 AP
IS, KR, AU, HK, MO,
GE
4 PK
GE
4 PK, KR

household products and parts
thereof, of copper; pot scourers
and scouring or polishing pads,
gloves and the like, of copper;
sanitary ware and parts
thereof, of copper:
-Table, kitchen or other
thereof; pot scourers and
、
scouring or polishing pads,
gloves and the like:
5712 7418.1010 ---Pot scourers and scouring or 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
polishing pads, gloves and the like IS, AU, HK, MO, GE LD
5.4 CH
7.2 KR
13 PK
5713 7418.1020 ---Cooking apparatus of a kind 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
used for domestic purposes, IS, AU, HK, MO, GE 1LD1
non-electric, and parts thereof, of 6 CH
copper 12 KR
5.4 CH
7.2 KR
13 PK
5715 7418.2000 -Sanitary ware and parts thereof 9 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 80
5.4 GE
7.2 CH
KR
74.19 Other products of copper:
854
855
(%) Rate (%)
5716 7419.1000 -Chain and parts thereof 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
4.2 CH
5.6 KR
10.1 PK
-Others:
--Cast, molded, stamped or forged,
but not further worked:
5717 7419.9110 ---For technical use 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
MO, GE
4 PK
6 CH
12 KR
20 PK
--Others:
5719 7419.9920 ---Copper springs 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 40
AU, HK, MO, GE 1LD1
3 CH
4 KR
4.5 PK
5720 7419.9930 ---Cloth (including endless 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
bands), of copper wire IS, KR, AU, HK, MO, LD
5 GE
PK
5721 7419.9940 ---Grill and netting of copper wire 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
expanded metal of copper CH, IS, AU, HK, MO,
GE
3.2 KR
5.8 PK
5722 7419.9950 ---Healing apparatus of a kind 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
used for domestic purposes, IS, AU, HK, MO, GE 1LD1
non-electric, and parts thereof, of 6 CH
copper 6.3 AP
12 KR
20 PK
---Others:
856
(%) Rate (%)
5723 7419.9991 ----For technical use 9 0 AS, SG, 0 Favored Nation LD 40
CL, NZ, PE,
CR, KR, AU,
HK, MO, GE
3 CH
4.5 PK
5.9 AP
5724 7419.9999 ----Others 9 0 AS, SG, 0 Favored Nation LD 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5.9 AP
6 CH
14 KR
16 PK
857
Chapter 75
Nickel and products thereof
Notes:
This Chapter the following expressions have the meanings hereby assigned them:
1. Bars and rods

circles, ovals, rectangles (including squares) , equilateral triangles or regular convex polygons (including “flattened circles” and "modified
rectangles” , of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a
rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of
such products which have a rectangular (including “modified rectangular") cross-section exceeds one-tenth of the width. The expression also
covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by
simple trimming or descaling), provided that they have not thereby assumed the character of products or products of other Tax.
2. Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform
to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, Lubes or pipes. The expression also covers cast or sintered products, of
the same forms, which have been subsequently worked after production (otherwise than by simple trimming or descaling), provided that they
have not thereby assumed the character of products or products of other Tax.
3. Wire
rectangles (including squares), equilateral triangles or regular convex-polygons (including “ flattened circles” and “ modified rec tangles “ , of
which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) . Products with a rectangular
(including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products
which have a rectangular (including “modified rectangular") cross-section exceeds one-tenth of the width.

Flat-surfaced products (other than the unwrought products of Tax 75. 02), coiled or not, of solid rectangular (other than square) cross-section
with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being
straight, of equal length and parallel) of a uniform thickness, which are:
(a) of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
(b) of a shape other than rectangular or square, of any size, provided that they do not assume the character of products or products of other
Tax.
Tax 75. 06 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and
to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of
products or products of other Tax.
5. Tubes and pipes
ovals, rectangles (including squares), equilateral triangles of regular convex polygons, and which have a uniform wall thickness. Products with a
rectangular (including square), equilateral triangular, or regular convex polygonal cross-section, which may have corners rounded along their
whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and
orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or
fitted with flanges, collars or rings.
858
Tax Notes:
(a)Nickel, not alloyed
Metal containing by weight at least 99% of nickel and cobalt, provided that:
(i) the cobalt content by weight does not exceed 1. 5%, and
(ii) the content by weight of any other element does not exceed the limit specified in the following table:
Table - Other elements

Element Limiting content % by weight
Fe Iron 0.5
O Oxygen 0.4
Other elements, each 0.3
(b) Nickel alloys
Metallic substances in which nickel predominates by weight over each of the other elements provided that:
(i) the content by weight of cobalt exceeds 1.5%,
(i) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing
table, or
(iii) the total content by weight of elements other than nickel plus cobalt exceeds 1%'.
2. Notwithstanding the provisions of Chapter Note 3, for the purposes of Tax 7508.10 the term “wire” applies only to
products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6mm.
(%) Rate (%)
75.01 Nickel mattes, nickel oxide
sinters and other intermediate
products of nickel metallurgy
5725 7501.1000 -Nickel mattes 3∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK,
MO, GE
-Nickel oxide sinters and other
intermediate products of nickel
metallurgy:
5726 7501.2010 ---Intermediate products of nickel 3∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
metallurgy by wet process CH, IS, KR, AU, HK,
MO, GE
5727 7501.2090 ---Others 3∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK,
MO, GE
75.02 Unwrought nickel:
-Nickel, not alloyed:
5728 7502.1010 ---Containing 99.99% or more than 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
by total weight of nickel and cobalt, CH, IS, KR, AU, HK, LD
but containing cobalt not exceeding MO, GE
0.005%,
859
5729 7502.1090 ---Others 3∆2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
5730 7502.2000 -Nickel, alloys 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
75.03 Nickel waste and scrap:
5731 7503.0000 Nickel waste and scrap 1.5∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
75.04 Nickel powders and flakes:

5732 7504.0010 ---Nickel powders and Hakes, not 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
alloyed CH, IS, KR, AU, HK, 1LD1
MO, GE
5733 7504.0020 ---Nickel powders and Hakes, 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
alloys CH, IS, KR, AU, HK, 1LD1
MO, GE
75.05 Nickel bars, rods, profiles and

wire:
860
(%) Rate (%)
-Bars, rods and profiles:
5734 7505.1100 --Of nickel, not alloyed 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
CH, IS, AU, HK, MO,
GE
2.4 KR
5735 7505.1200 --Of nickel alloys 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
2.4 GE
KR
-Wire:
5736 7505.2100 --Of nickel, not alloyed 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
1.8 GE
CH
MO, GE
75.06 Nickel plates, sheets, strip and

foil:
5738 7506.1000 -Of nickel, not alloyed 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
2.4 GE
KR
5739 7506.2000 -Of nickel alloys 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
75.07 Nickel tubes, pipes and tube or

pipe fittings (for example,
couplings, elbows, sleeves):
-Tubes and pipes:
5740 7507.1100 --Of nickel, not alloyed 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
3.1 GE
CH
GE
2.4 KR
861
(%) Rate (%)
5742 7507.2000 -Tube or pipe fittings 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 17
CH, IS, KR, AU, HK,
MO, GE
75.08 Other articles of nickel:

-Cloth, grill and netting, of
nickel wire:
5743 7508.1010 ---Wire cloth 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
5744 7508.1080 ---Other articles of nickel, for 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
technical use CH, IS, KR, AU, HK, 1LD1
MO, GE
MO, GE
-Others：
5746 7508.9010 ---Electroplating anodes 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
5747 7508.9080 ---Other articles of nickel, for 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
technical use CH, IS, KR, AU, HK, 1LD1
MO, GE
4 GE
PK
862
Chapter 76
Aluminum and products thereof
Notes:
In this Chapter the following expressions have the meanings hereby assigned them:
1. Bars and rods
circles, ovals, rectangles (including squares) , equilateral triangles or regular convex polygons (including “flattened circles” and "modified
rectangles” , of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a
such products which have a rectangular (including “modified rectangular") cross-section exceeds one-tenth of the width. The expression also
covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by
simple trimming or descaling), provided that they have not thereby assumed the character of products or products of other Tax.
2. Profiles
to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the
same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they
have not thereby assumed the character of products or products of other Tax.
3. Wire
rectangles (including squares), equilateral triangles or regular convex polygons (including “ flattened circles” and “ modified rectangles” , of
which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular
which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.
with or without rounded corners (including “ modified rectangles” of which two opposite sides are convex arcs, the other two sides being
Tax.
Tax 76.06 and 76.07 apply , inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears,
buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby
assume the character of products or products of other Tax.
5. Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of
circles, ovals, rec tangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness.
Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners
rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and
have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted,
expanded, cone-shaped or fitted with flanges, collars or rings.
863
Notes:
(a) Aluminum, not alloyed
Metal containing by weight at least 99% of aluminum, provided that the content by weight of any other element does not exceed the
limit specified in the following table:
TABLE - Other elements
Element Limiting
content %
by weight
Fe + Si (iron plus silicon) 1
Other elements (1), each 0.1(2)
（1） Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn
（2） Copper is permitted in a proportion greater than 0. 1% but not more than 0. 2%, provided that neither the
chromium nor manganese content exceeds 0. 05%.
(b) Aluminum alloys
Metallic substances in which aluminum predominates by weight over each of the other elements, provided that:
(i) the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the
foregoing table;
(ii) the total content by weight of such other elements exceeds 1%.
2. Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of Tax 7616. 91 the term "wire” applies only to products, whether or not
in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6mm.
864
(%) Rate (%)
76.01 Unwrought aluminum:
-Aluminum, not alloyed:
5749 7601.1010 ---Containing by weight 99.95% 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
or more of aluminum CH, IS, AU, HK, MO, LD
2 GE
KR
5750 7601.1090 ---Others 5∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
2.5 AP
5751 7601.2000 -Aluminum alloys 7 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
4.6 AP
76.02 Aluminum waste and scrap
5752 7602.0000 Aluminum waste and scrap 1.5 0 AS, PK, CL, NZ, CR, 0 Favored Nation 14
MO
0.6 GE
ex76020000 Aluminum waste and scrap ∆0

(except waste wires mainly in
recovering aluminum (including
waste wire, cable, hardware and
electrical appliances))
76.03 Aluminum powders and flakes:
5753 7603.1000 -Powders of non-lamellar 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
structure CH, IS, KR, AU, HK, LD
MO, GE
5754 7603.2000 -Powders of lamellar structure; 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
flakes IS, KR, AU, HK, MO, LD
GE
4 PK
76.04 Aluminum bars, rods and

profiles:
-of aluminum, not alloyed:
5755 7604.1010 ---Bars and rods 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
GE
3 KR
865
(%) Rate (%)
-Of aluminum alloys:
5757 7604.2100 --Hollow profiles 5 0 AS, PK, Ct, NZ, PE, CR, 0 Favored Nation tD 30
3 KR
--Others:
5758 7604.2910 ---Bars and rods 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
CH, IS,AU, HK, MO, GE LD
KR
3 AP
3.3
MO, GE
3.3 AP
76.05 Aluminum wire:

-Of aluminum, not alloyed:
5760 7605.1100 --Of which the maximum 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 17
cross-sectional dimension IS, KR, AU, HK, MO, GE 1LD1
exceeding 7mm 4 PK
4 PK
5.2 AP
-Of aluminum alloys:

5762 7605.2100 --Of which the maximum 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 17
cross-sectional dimension IS, KR, AU, HK, MO, GE 1LD1
exceeding 7mm 4 PK
4 PK
76.06 Aluminum plates, sheets and :

strip, of a thickness exceeding
0. 2mm:
-Rectangular (including square):
--Of aluminum, not alloyed:
---Of a thickness of 0.30mm or
more but not exceeding 0.36mm:
866
(%) Rate (%)
5764 7606.1121 ----Aluminum-plastic composite 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
CH, IS, KR, AU, HK,
MO, GE
4.2 AP
5765 7606.1129 ----Others 6∆4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
CH, IS, AU, HK, MO,
GE
3.6 KR
4.2 AP
---Others:
5766 7606.1191 ----Aluminum-plastic composite 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, TW, GE
3.9 AP
TW, GE
2.4 KR
3.9 AP
--Of aluminum alloys:

5768 7606.1220 ---Of a thickness less than 0. 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
TW, GE
3.6 KR
4.2 AP
5769 7606.1230 ---Of a thickness of 0. 28mm or 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
more but not exceeding 0.35mm CH, IS, AU, HK, MO,
TW, GE
3.6 KR
4.2 AP
---Of a thickness more than 0.

35mm but not exceeding 4mm:
5770 7606.1251 ----Aluminum-plastic composite 6 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 50
CR, IS, AU, HK, MO,
GE
1.8 CH
2.4 KR
3.9 AP
867
(%) Rate (%)
5771 7606.1259 ----Others 6 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 50
CR, IS, AU, HK, MO,
GE
1.8 CH
3.6 KR
3.9 AP
IS, KR, AU, HK, MO,
GE
1.8 CH
3.9 AP
-Others:
5773 7606.9100 --Of aluminum, not alloyed 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
TW, GE
3.6 KR
5774 7606.9200 --Of aluminum alloys 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
TW, GE
4 PK
6 KR
76.07 Aluminum foil (whether or not

printed or backed with paper,
paperboard, plastics or similar
backing materials) of a thickness
(excluding any backing)not
exceeding 0. 2mm:
-Not backed:
--Rolled but not further worked:
5775 7607.1110 ---Of a thickness not exceeding 6 0 AS, PK, CL, NZ, PE, 0 Favored Nation 35
0.007mm CR, IS, AU, HK, MO, 1LD1
GE
1.8 CH
3.6 KR
3.9 AP
0.007mm, but not exceeding CH, IS, KR, AU, HK, 1LD1
0.01mm MO, GE
3.9 AP
CH, KR, AU, HK, MO, 1LD1
TW, GE
3.9 AP
868
(%) Rate (%)
5778 7607.1900 --Others 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
CH, AU, HK, MO, TW, 1LD1
GE
2.4 KR
3.9 AP
ex76071900 Formed foil ∆3

5779 7607.2000 -Backed 6 0 AS, PK, CL, NZ, PE, 0 Favored Nation 35
CR, AU, HK, MO, TW, 1LD1
GE
1.8 CH
3.6 KR
76.08 Aluminum tubes and pipes:

5780 7608.1000 -Of aluminum, not alloyed 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK
4.8 KR
-Of aluminum, alloyed:

5781 7608.2010 ---Having an outside diameter not 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
exceeding 10 cm CH, IS, AU, HK, MO, LD
GE
4 PK
4.8 KR
---Others:
5782 7608.2091 ----Having a wall thickness not 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
exceeding 25mm IS, KR, AU, HK, MO, LD
4 GE
PK
5783 7608.2099 ----Others 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 GE
PK
76.09 Aluminum tube or pipe fittings

(for example, couplings,
elbows, sleeves):
5784 7609.0000 Aluminum tube or pipe fittings 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 35
(for example, couplings, elbows, CH, IS, AU, HK, MO,
sleeves) GE
3.2 KR
4 PK
869
(%) Rate (%)
76.10 Aluminum structures
(excluding prefabricated
buildings of Tax 94.06) and ,
parts of structures ,
(for
example, bridges and
bridge-sections, towers, lattice
masts, roofs, roofing
frameworks, doors and
windows and their frames and
thresholds for doors,
balustrades, pillars and
columns ); aluminum plates,
rods, profiles, tubes and the
like, prepared for use in
structures:
5785 7610.1000 -Doors, windows and their frames 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
and thresholds for doors IS, AU, HK, MO, GE 1LD1
7.5 CH
17.5 KR
25 PK
5786 7610.9000 -Others 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
CH, IS, KR, AU, HK,
MO, GE
76.11 Aluminum reservoirs, tanks,

vats and similar containers, for
any material (other than
a capacity exceeding 300L,
heat-insulated, but not fitted
with mechanical or thermal
equipment:
5787 7611.0000 Aluminum reservoirs, tanks, vats 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
and similar containers, for any IS, AU, HK, MO, GE 1LD1
material (other than compressed, 3.6 CH
or liquefied gas), of a capacity 4.8 KR
exceeding 300L, whether or not 5.4 PK
lined or heat-insulated, but not
fitted with mechanical or thermal
equipment
76.12 Aluminum casks, drums, cans,
boxes and similar containers
(including rigid or collapsible
tubular containers), for any
material (other than
a capacity not exceeding 300 l,
heat-insulated, but not fitted
with mechanical or thermal
equipment:
5788 7612.1000 -Collapsible tubular containers 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 50
IS, AU, HK, MO, GE
3.6 CH
4.8 PK, KR
-Others:
870
5789 7612.9010 ---Tear tab ends and bodies 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
thereof IS, AU, HK, MO, GE 1LD1
9 CH
30 PK
(%) Rate (%)
LD
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
76.13 Aluminum containers for
compressed or liquefied gas:
5791 7613.0010 ---For retail packing 9 0 AS, SG, 0 Favored Nation 70
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
, 4.8 KR
5.4 PK
6.2 CH
7.2 AP
MO, GE
76.14 Stranded wire, cables, plaited
bands and the like, of
aluminum, not electrically
insulated:
5793 7614.1000 -With steel core 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
5794 7614.9000 -Others 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
4.8 AP
thereof, of aluminum; pot
scourers and scouring or
polishing pads, gloves and the
like, of aluminum; sanitary
ware and parts thereof, of
aluminum:
-Table, kitchen or other household
products and parts thereof; pot
scourers and scouring or polishing
pads, gloves and the like:
5795 7615.1010 --Pot scourers and scouring or 7 0 AS, SG, 0 Favored Nation 90
polishing pads, gloves and the LD
like CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5.4 CH
7.2 KR
13 PK
CL, NZ, PE, LD
871
CR, IS, AU,
HK, MO, GE
4.5 CH
10.5 KR
10.8 PK
(%) Rate (%)
5797 7615.2000 -Sanitary ware and parts thereof 8 0 AS, SG, 0 Favored Nation 90
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5.4 CH
7.2 KR
13 PK
76.16 Other products of aluminum:
5798 7616.1000 -Nails, Lacks, staples (other than 8 0 AS, SG, 0 Favored Nation 40
those of Tax 83. 05), screws, , LD
bolts, nuts, screw hooks, rivets, CL, NZ, PE,
cotters, cotter-pins, washers and CR, CH, IS,
similar products AU, HK, MO,
GE
4 PK, KR
5.2 AP
-Others:
5799 7616.9100 --Cloth, grill, netting and fencing, 8 0 AS, SG, 0 Favored Nation 40
of aluminum wire LD
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
8 PK
--Others:
5800 7616.9910 ---For technical use 8 0 AS, SG, 0 Favored Nation 40
LD
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3 CH
4.5 PK
5.2 AP
7 KR
5801 7616.9990 ---Others 、 8 0 AS, SG, 0 Favored Nation 80
LD
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
5.2 AP
6 PK, KR
872
Chapter 78
Lead and products thereof
Notes:
1. Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape
of circles, ovals, rectangles (including squares ), equilateral triangles or regular convex polygons (including “flattened circles” and
"modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) .
Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole
length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of
the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently
worked after production (otherwise than by simple trimming or descaling), provided that they have not thereby assumed the character
of products or products of other Tax.
2. Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not
conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered
products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or descaling),
provided that they have not thereby assumed the character of products or products of other Tax.
3. Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles,
ovals, rectangles (including squares) , equilateral triangles or regular convex polygons (including “ flattened circles” and “ modified
rec tangles” , of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products
with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The
thickness of such products which have a rectangular (including “ modified rectangular” )cross-section exceeds one-tenth of the width.

Flat-surfaced products (other than the unwrought products of Tax 78. 01), coiled or not, of solid rectangular (other than square)
cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other
two sides being straight, of equal length and parallel) of a uniform thickness, which are:
(b) of a shape other than rectangular or square, of any size, provide that they do not assume the character of products or products of
other Tax.
Tax 78.04 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges)
and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the
character of products or products of other Tax.
5. Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape
of circles, ovals, rec tangles (including squares) , equilateral triangles or regular convex polygons, and which have a uniform wall
873
thickness.
Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have
corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are
concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent,
threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
Tax Note:
In this Chapter the expression “refined lead” means:
Metal containing by weight at least 99. 9% of lead, provided that the content by weight of any other element does not exceed the limit
specified in the following table:
Table-Other elements

Ag Silver 0.02
As Arsenic 0.005
Bi Bismuth 0.05
Ca Calcium 0.002
Cd Cadmium 0.002
Cu Copper 0.08
Fe Iron 0.002
S Sulphur 0.002
Sb Antimony 0.005
Sn Tin 0.005
Zn Zinc 0.002
Other (for example Te), each 0.001
874
(%) Rate (%)
78.01 Unwrought lead:
5802 7801.1000 -Refined lead 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
-Others：
5803 7801.9100 --Containing by weight 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
antimony as other principal CH, IS, KR, AU, HK,
another element 1.2 MO
GE
MO, GE
2.7 AP
78.02 Lead waste ad scrap:
5805 7802.0000 Lead waste ad scrap 1.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 10
MO, GE
78.04 Lead plates sheets, strip and

foil; lead powders and flakes:
-Plates, sheets, strip and foil:
5806 7804.1100 --Sheets, strip and foil of a 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
thickness (excluding any CH, IS, KR, AU, HK, LD
backing) not exceeding 0. 2mm MO, GE
MO, GE
5808 7804.2000 -Powders and Hakes 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
78.06 Other articles of lead：

5809 7806.0010 ---Lead bars, rods, profiles and wire 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2.4 GE
KR
875
(%) Rate (%)
LD
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4.5 PK
876
Chapter 79
Zinc and products thereof
Notes:
In this Chapter the following expressions have the meanings hereby assigned them:
1. Bars and rods
circles, ovals, rectangle (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and "modified
rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a
such products which have a rectangular (including “ modified rectangular” ) cross-section exceeds one-tenth of the width. The expression also
covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked alter production (otherwise than by
simple trimming or de-scaling), provided that they have not thereby assumed the character of products or products of other Tax.
2. Profiles
to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the
same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they
have not thereby assumed the character of products or products of other Tax.
3. Wire
rectangles (including squares) , equilateral triangles or regular convex polygons (including “ flattened circles” and “ modified rectangles” , of
which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) . Products with a rectangular
which have a rectangular (including “ modified rectangular” ) cross-section exceeds one-tenth of the width
with or without rounded corners (including “ modified rectangles” of which two opposite sides are convex arcs, the other two sides being
Tax.
Tax 79. 05 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs chequers, tears, buttons, lozenges) and
to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of products
or products of other Tax.
5. Tubes and pipes
ovals, rec tangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness.
rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have
the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted,
expanded, cone-shaped or fitted with flanges, collars or rings.
877
Tax Note:
1. Zinc, not alloyed
Metal containing by weight at least 97. 5% of zinc.
2. Zinc alloys
Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such
other elements exceeds 2. 5%.
3. Zinc dust
Dust obtained by condensation of zinc vapor, consisting of spherical products which are finer than zinc powders. At least 80% by weight of
the products pass through a sieve with 63 micrometers (microns) mesh. It must contain at least 85% by weight of metallic zinc.
(%) Rate (%)
79.01 Unwrought zinc:
-Zinc, not alloyed:
--Containing by weight 99. 99% or
more of zinc :
878
(%) Rate (%)
5811 7901.1110 ---Containing by weight 99. 995% 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
or more of zinc CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
5813 7901.1200 --Containing by weight less than 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
99. 99% of zinc CH, IS, KR, AU, HK,
MO, GE
5814 7901.2000 -Zinc alloys 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
79.02 Zinc waste and scrap
5815 7902.0000 Zinc waste and scrap 1.5∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
79.03 Zinc dust, powders and

flakes:
5816 7903.1000 -Zinc dust 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, AU, HK, MO,
2.4 GE
KR
5817 7903.9000 -Others 6 0 AS, PK, CL, NZ, PE, 0 Favored Nation 20
GE
1.8 CH
2.4 KR
79.04 Zinc bars, rods, profiles and

wire：
5818 7904.0000 Zinc bars, rods, profiles and wire 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
3.6 GE
KR
79.05 Zinc plates, sheets, strip and

foil：
5819 7905.0000 Zinc plates, sheets, strip and foil 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
79.07 Other articles of zinc:
879
(%) Rate (%)
5820 7907.0020 —Zinc tubes pipes and tube or 6 0 AS, PK, Ct, 0 Favored Nation 30
pipe fittings (for example, NZ, PE, LD
couplings, elbows, sleeves) CR, CH, IS,
KR, AU, HK,
MO, GE
5821 7907.0030 ---Cell-packing blanks (zinc 6 0 AS, PK, CL, 0 Favored Nation 40
biscuits) NZ, CR, LD
CH, IS, KR,
AU, HK, MO,
GE
2.1 PE
4.2 AP
NZ, PE, LD
CR, CH, IS,
KR, AU, HK,
MO, GE
880
Chapter 80
Tin and products thereof
Notes:
1. Bars and rods
circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified
rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a
such products which have a rectangular (including “modified rectangular”) cross-section exceeds one- tenth of the width. The expression
also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production
(otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of products or products of
other Tax.
2. Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not
conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered
products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling),
provided that they have not thereby assumed the character of products or products of other Tax.
3. Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles,
ovals, rectangles (including squares) , equilateral triangles or regular convex polygons (including “flattened circles” and “modified
rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a
such products which have a rectangular (including “modified rectangular") cross-section exceeds one-tenth of the width.
Flat-surfaced products (other than the unwrought products of Tax 80.01), coiled or not, of solid rectangular (other than square)
cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two
sides being straight, of equal length and parallel) of a uniform thickness, which are:
(a)of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
(b)of a shape other than rectangular or square, of any size, provide that they do not assume the character of products or products of other
Tax.
5. Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of
circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness.
rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric
and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled,
waisted, expanded, cone shaped or fitted with flanges, collars or rings.
Tax Note:
1. Tin, not alloyed.
Metal containing by weight at least 99% of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in
the following table:
Table - Other elements
Bi Bismuth 0.1
Cu Copper 0.4
2. Tin alloys
Metallic substances in which tin predominates by weight over each of the other elements, provided that:
(a) the total content by weight of such other elements exceeds 1 %; or
(b) the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table.
(%) Rate (%)
80.01 Unwrought tin:
5823 8001.1000 -Tin, not alloyed 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
-Tin alloys:
881
882
(%) Rate (%)
5824 8001.2010 ---Babbitt metal 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
2.4 AP
---solder:
5825 8001.2021 ----Containing by weight less than 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
0.1% of lead CH, IS, KR, AU, HK, LD
MO, GE
MO, GE
MO, GE
80.02 Tin waste and scrap:
5828 8002.0000 Tin waste and scrap 1.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
80.03 Tin bars, rods, profiles and

wire:
5829 8003.0000 Tin bars, rods, profiles and wire 8 0 AS, CL, 0 Favored Nation 40
LD
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
80.07 Other products of tin:
5830 8007.0020 ---Tin plates, sheets and strip, of a 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 40
thickness exceeding 0.2mm IS, KR, AU, HK, MO, 1LD1
4 GE
PK
5831 8007.0030 ---Tin foil (whether or not printed 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 40
or backed with paper, paperboard, IS, KR, AU, HK, MO, 1LD1
plastics or similar backing 4 GE
materials), of a thickness PK
(excluding and backing) not
exceeding 0. 2mm; tin powders
and flakes
883
(%) Rate (%)
5832 8007.0040 ---Tin tubes, pipes and tube or pipe
, 8 0 AS, CL, 0 Favored Nation 1LD1 45
fittings (for example, couplings, NZ, PE, CR,
elbows, sleeves) IS, KR, AU,
HK, MO, GE
2.4 CH
4 PK
6.4 AP
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4.8 KR
5.1 PK
884
Chapter 81
Other base metals; ceramic metals; articles thereof
Tax note:
Notes 1 to Chapter 74, defining “bars and rods”, “profiles”, “wire” and “plates, sheets, strip and foil” applies, mutatis
mutandis, to this Chapter.
(%) Rate (%)
81.01 Tungsten (wolfram) and
products thereof, including
waste and scrap:
5834 8101.1000 -Powders 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
-Others:
5835 8101.9400 ----Unwrought tungsten, including 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
bars and rods obtained simply by IS, KR, AU, HK, MO, GE 1LD1
sintering 0.9 CH
5836 8101.9600 --Wire 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
4 PK
5837 8101.9700 --Waste and scrap 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
--Others:
5838 8101.9910 ---Bars and rods, other than those、 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
obtained simply by sintering, CH, IS, KR, AU, HK, 1LD1
profiles, plates, sheets, strip and MO, GE
foil
4 PK
81.02 Molybdenum and products

thereof, including waste and
scrap:
5840 8102.1000 -Powders 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
-Others:
5841 8102.9400 --Unwrought molybdenum, 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
including bars and rods obtained CH, IS, KR, AU, HK, 1LD1
simply by sintering MO, GE
885
(%) Rate (%)
5842 8102.9500 --Bars and rods, other than those; 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
obtained simply by sintering, CH, IS, AU, HK, MO,
profiles, plates, sheets, strip and GE
foil 3.2 KR
4 PK
5843 8102.9600 --Wire 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 1LD1 20
IS, KR, AU, HK, MO,
GE
4 PK
MO, GE
4 GE
PK
81.03 Tantalum and articles thereof,

including waste and scrap：
-Unwrought tantalum, including
bars and rods obtained simply by
sintering; powders:
---Powders：
5846 8103.2011 ----Loose density less than 2.2g/cm3 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
4.2 AP
MO, GE
MO, GE
5849 8103.3000 -Waste and scrap 6∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
-Others：
---Wire of tantalum:
886
(%) Rate (%)
5850 8103.9011 ----Diameter less than 0.5mm 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
4 PK
5.6 AP
GE
4 PK
5.6 AP
GE
4 PK
7.2 AP
81.04 Magnesium and products

scrap:
-Unwrought magnesium:
5853 8104.1100 --Containing at least 99.8% by 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
weight of magnesium CH, IS, KR, AU, HK, 1LD1
MO, GE
3 AP
MO, GE
5855 8104.2000 -Waste and scrap 1.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
5856 8104.3000 -Raspings, turnings and granules, 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
graded according to size; powders IS, KR, AU, HK, MO, 1LD1
4 GE
PK
-Others:
5857 8104.9010 ---Wrought magnesium 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
4 PK
887
(%) Rate (%)
5858 8104.9020 ---Magnesium products 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 70
GE
4 PK
81.05 Cobalt mattes and other

intermediate products of cobalt
metallurgy; cobalt and
products thereof, including
waste and scrap:
-Cobalt mattes and other
intermediate products of cobalt
metallurgy; unwrought cobalt;
powders:
5859 8105.2010 ---Mid-product smelted with 4∆0 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
cobalt and sulfur and others CH, IS, KR, AU, HK,
MO, GE
5860 8105.2020 ---Unwrought cobalt 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
ex81052090 Cobalt mattes and other intermediate ∆0

products of cobalt metallurgy
5862 8105.3000 -Waste and scrap 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
CH, IS, KR, AU, HK,
MO, GE
5863 8105.9000 -Others 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
3.2 KR
4 PK
81.06 Bismuth and products thereof,

including waste and scrap:
5864 8106.0010 ---Unwrought bismuth; waste and 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
scrap; powders CH, IS, KR, AU, HK, 1LD1
MO, GE
ex81060010 Unwrought bismuth ∆1

GE
3.2 KR
4 PK
81.07 Cadmium and products

888
scrap:
889
(%) Rate (%)
5866 8107.2000 -Unwrought cadmium; powders 3 0 AS, PK, CL, NZ, CR, CH, 0 Favored Nation 14
GE
5867 8107.3000 -Waste and scrap 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
5868 8107.9000 -Others 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
4 MO, GE
5.6 PK
AP
81.08 Titanium and products thereof,

-Unwrought titanium; powders
---Unwrought titanium:
5869 8108.2021 ----Sponge titanium 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
MO, GE
5871 8108.2030 ---Powders 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
MO, GE
-Others:
5873 8108.9010 ---Bars, rods, shapes and sections 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
3.2 KR
4 PK
5874 8108.9020 ---Wire 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 PK
6.4 AP
---Plates, sheets, strap, foil:
890
(%) Rate (%)
5875 8108.9031 -----Of a thickness not more than 8∆4 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 1LD1 30
0.8mm IS, KR, AU, HK, MO,
GE
4 PK
5876 8108.9032 ----Of a thickness more than 8∆4 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 1LD1 30
0.8mm IS, KR, AU, HK, MO,
GE
4 PK
5877 8108.9040 ---Tubes or pipes 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
3.2 KR
4 PK
3.2 MO
4 GE
PK
81.09 Zirconium and articles thereof,

5879 8109.2000 -Unwrought zirconium; powders 3 0 AS, PK, CL, NZ, PE, 0 Favored Nation 20
HK, MO, GE
MO, GE
GE
3.2 KR
4 PK
81.10 Antimony and articles thereof,

-Unwrought antimony; powders
5882 8110.1010 ---Unwrought antimony 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
5883 8110.1020 ---Powders 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
891
(%) Rate (%)
5884 8110.2000 -Waste and scrap 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
CH, IS, KR, AU, HK,
MO, GE
5885 8110.9000 -Others 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 1LD1 40
IS, KR, AU, HK, MO,
GE
4 PK
81.11 Manganese and articles
scrap：
5886 8111.0010 ---Manganese and articles 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
thereof, including waste and CH, IS, KR, AU, HK, LD
scrap： MO, GE
4 GE
PK
81.12 Beryllium, chromium,

germanium, vanadium,
gallium, hafnium, indium,
niobium (columbium),
rhenium and thallium, and
articles of these metals,
-Beryllium：
5888 8112.1200 --Unwrought; powders 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
4 GE
PK
-Chromium：
MO, GE
MO, GE
892
(%) Rate (%)
CH, IS, KR, AU, HK,
MO
1.2 GE
-Thallium:
MO, GE
MO, GE
4 GE
PK
-Others：
--Unwrought; waste and scrap;
powders:
5897 8112.9210 ---Germanium 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
5898 8112.9220 ---Vanadium 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
ex81129220 Unwrought, waste and scrap, ∆0

powders, vanadium-nitrogen
alloys
5899 8112.9230 ---Indium 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
5900 8112.9240 ---Niobium 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
ex81129240 Unwrought niobium (Except ∆1

unwrought niobium waste and
scrap)
MO, GE
2.7 AP
--Others：
893
(%) Rate (%)
5902 8112.9910 ---Germanium 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
5903 8112.9920 ---Vanadium 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
ex81129920 Other vanadium-nitrogen alloys ∆0

5904 8112.9930 ---Indium 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
IS, KR, AU, HK, MO,
4 GE
PK
5905 8112.9940 ---Niobium 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
4 GE
PK
MO, GE
5.6 AP
81.13 Ceramic metals and products:

：
scrap:
Ceramic metals and products
scrap:
5907 8113.0010 ---Granules, powder 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 PK
4 PK
894
Chapter 82
Tools, implements, cutlery, spoons and forks, parts thereof of base metal
Notes:
1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of Tax 82. 09, this
Chapter covers only products with a blade, working No. Edge, working surface or other working part of:
(a) Base metal;
(b) Metal carbides or ceramic metals;
(c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or
(d) Abrasive materials on a support of base metal, provided that the products have cutting teeth, flutes, grooves, or the like, of base
metal, which retain their identity and function after the application of the abrasive.
2. Parts of base metal of the products of this Chapter are to be classified with the products of which they are parts, except parts
separately specified as such and tool-holders for hand tools (Tax 84. 66) . However, parts of general use as defined in Note 2 to
Section XV are in all cases excluded from this Chapter. Heads, blades and cutting plates for electric shavers and electric hair clippers
are to be classified in Tax 85. 10.
3. Sets consisting of one or more knives of Tax 82. 11 and at least an equal number of products of Tax 82. 15 are to be classified in
Tax 82.15.
(%) Rate (%)
82.01 Hand tools, the following:,
spades, shovels, mattocks,
picks, hoes, forks and rakes;
axes, bill hooks and similar
hewing tools; secateurs of any
kind; scythes, hay knives,
hedge shears, timber wedges
and other tools of a kind used
in agriculture, horticulture or
forestry:
5909 8201.1000 -Spades and shovels 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 50
IS, KR, AU, HK, MO,
GE
4 PK
5910 8201.3000 -Mattocks, picks, hoes and rakes 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
4 PK
5911 8201.4000 -Axes, bill hooks and similar 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
hewing tools IS, KR, AU, HK, MO, GE LD
4 PK
5912 8201.5000 -Secateurs and similar 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
one-handed pruners and shears IS, KR, AU, HK, MO, GE LD
(including poultry shears) 4 PK
5913 8201.6000 -Hedge shears, two-handed 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
pruning shears and similar IS, KR, AU, HK, MO, GE LD
two-handed shears 4 PK
-Other hand tools of a kind used

in agriculture, horticulture or
forestry:
895
(%) Rate (%)
5914 8201.9010 ---Forks 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 50
IS, KR, AU, HK, MO,
GE
4 PK
CH, IS, AU, HK, MO,
GE
3.2 KR
4 PK
82.02 Hand saws; blades for saws of

all kinds (including slitting,
slotting or toothless saw
blades):
5916 8202.1000 -Hand saws 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 50
CH, IS, AU, HK, MO,
GE
3.3 KR
4 PK
-Band saw blades:

5917 8202.2010 ---Double metal band saw blade 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 20
AU, HK, MO, GE
2.4 CH
3.2 KR
4 PK
5918 8202.2090 ---Others 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 20
AU, HK, MO, GE
2.4 CH
3.2 KR
4 PK
：
-Circular saw blades (including

slitting or slotting saw blades) ：
5919 8202.3100 --With working part of steel 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
GE
3.2 KR
4 PK
--Other, including parts:

5920 8202.3910 ---with working part of natural or 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
synthetic diamond, cubic boron IS, KR, AU, HK, MO, LD
nitride GE
4 PK
4 GE
PK
896
(%) Rate (%)
5922 8202.4000 -Chain saw blades 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 20
KR, AU, HK, MO, GE
2.4 CH
4 PK
-Other saw blades:

--Straight saw blades, for
working metal:
5923 8202.9110 ---For sawing machines 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
AU, HK, MO, GE LD
2.4 CH
3.2 KR
4 PK
5.2 AP
2.4 CH
4 PK
--Others:
5925 8202.9910 ---For sawing machines 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 20
AU, HK, MO, GE
2.5 CH
3.3 KR
4 PK
3.2 CH
4.2 KR
4.5 PK
82.03 Files, rasps, pliers (including ,

cutting pliers), pincers, tweezers,
metal cutting shears, pipe-cutters,
:
bolt croppers, perforating punches
and similar hand tools:
5927 8203.1000 -Files, rasps and similar tools 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 50
IS, AU, HK, MO, GE
3.2 CH
4 PK
4.2 KR
5928 8203.2000 -Pliers (including cutting pliers), 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
pincers, tweezers and similar tools IS, AU, HK, MO, TW, GE 1LD1
3.2 CH
4.2 KR
897
(%) Rate (%)
5929 8203.3000 -Metal cutting shears and similar 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
tools IS, AU, HK, MO, GE 1LD1
3.2 CH
4 PK
4.2 KR
5930 8203.4000 -Pipe-cutters, bolt croppers, 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
perforating punches and similar IS, AU, HK, MO, GE 1LD1
tools 3.2 CH
4.2 KR
4.5 PK
82.04 Hand-operated spanners and ,

wrenches (including torque
meter wrenches but not
including tap wrenches);
interchangeable spanner
sockets, with or without
handles:
-Hand-operated spanners and
wrenches:
5931 8204.1100 --Non-adjustable 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
3.2 CH
4.2 KR
4.5 PK
5932 8204.1200 --Adjustable 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
4 PK, KR
5933 8204.2000 -Interchangeable spanner sockets, 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 50
with or without handles CH, IS, AU, HK, MO, 1LD1
GE
4 PK, KR
82.05 Hand tools (including glaziers'
diamonds), not elsewhere specified
or included; blow lamps; vices,
clamps and the like, other than
accessories for and parts of,
machine tools; anvils; portable
forges; hand or pedal operated
grinding wheels with frame works:
5934 8205.1000 -Drilling, threading or tapping 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 50
tools CH, IS, AU, HK, MO, 1LD1
GE
4 PK, KR
5935 8205.2000 -Hammers and sledge hammers 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 50
4 KR
4.5 PK
898
(%) Rate (%)
5936 8205.3000 -Planes, chisels, gouges and 8 0 AS, SG, 0 Favored Nation 1LD1 50
similar cutting tools for working CL, NZ, PE,
wood CR, IS, AU,
HK, MO, GE
3.2 CH
4 PK
4.2 KR
5937 8205.4000 -Screwdrivers 8 0 AS, SG, 0 Favored Nation LD 50
CL, NZ, PE,
CR, IS, AU,
HK, MO, TW,
GE
3.2 CH
4.2 KR
4.5 PK
-Other hand tools (including
glaziers' diamonds):
5938 8205.5100 --Household tools 7 0 AS, SG, 0 Favored Nation 1LD1 50
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.2 CH
4 PK
4.2 KR
5939 8205.5900 --Others 8 0 AS, PK, CL, 0 Favored Nation 1LD1 50
NZ, PE,
CR, IS, AU,
HK, MO, TW,
GE
3 CH
4 KR
5.2 AP
5940 8205.6000 -Blow lamps 8 0 AS, CL, 0 Favored Nation 1LD1 50
NZ, PE, CR,
IS, AU, HK,
MO, GE
3 CH
4 PK, KR
5941 8205.7000 -Vices, clamps and the like 8 0 AS, SG, 0 Favored Nation 1LD1 50
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4 PK
4.2 KR
5.5 CH
5942 8205.9000 -Other, including sets of products 8 0 AS, SG, 0 Favored Nation 1LD1 50
of two or more the foregoing Tax CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.2 CH
4 PK
4.2 KR
82.06 Tools of two or more of the Tax
82. 02 to 82. 05, put up in sets
for retail sale:
899
(%) Rate (%)
5943 8206.0000 Tools of two or more of the Tax 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
82.02 to 82.05, put up in sets for IS, AU, HK, MO, GE 1LD1
re tail sale 4 PK
4.2 KR
4.4 CH
82.07 Interchangeable tools for hand
tools, whether or ）
not
power-operated, or for
machine-tools (for example, for
pressing, stamping, punching,
tapping, threading, drilling,
boring, broaching, milling,
turning or screw driving),
including dies for drawing or
extruding metal, and rock
drilling or earth boring tools:
-Rock drilling or earth boring
tools
5944 8207.1300 --With working part of ceramic 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
metals IS, KR, AU, HK, MO,
GE
4 PK
--Other, including parts:
5945 8207.1910 ---With working part of natural 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
or synthetic diamonds or cubic IS, KR, AU, HK, MO, LD
boron-nitride 4 GE
PK
GE
3.2 KR
4 PK
-Dies for drawing or extruding

metal:
5947 8207.2010 ---With working part of natural or 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
synthetic diamonds or cubic IS, KR, AU, HK, MO,
boron-nitride TW, GE
4 PK
KR, AU, HK, MO, TW,
GE
2.4 CH
4 PK
5949 8207.3000 -Tools for pressing, stamping or 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
punching IS, AU, HK, MO, TW, GE
4 PK
4.8 KR
6.8 AP
900
(%) Rate (%)
ex82073000 Processing of 4 key molds listed ∆6
in Tax 87.03 for stamping parts
of car bodies (side wall outer
panel, fender, integral joint side
wall inner plate, fight the whole
welding of side wall reinforcing
plate mold)
ex82073000 Processing of 4 special molds ∆6
listed in Tax 87.03 for stamping
parts of car bodies （ Cold
stamping mold, hot forming
mold, internal high-pressure
forming mold and aluminum
plate mold with σb≥980）
5950 8207.4000 -Tools for tapping or threading 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
4 PK
-Tools for drilling, other than for

rock drilling:
synthetic diamonds or cubic IS, AU, HK, MO, TW, GE
boron-nitride 4 PK
4 PK
-Tools for boring or broaching:
5953 8207.6010 ---With working part of natural or 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
synthetic diamonds or cubic IS, AU, HK, MO, TW, GE LD
boron-nitride 4 PK
GE
4 PK
4.8 KR
-Tools for milling:

boron-nitride 4 PK
4 PK
901
(%) Rate (%)
-Tools for turning:
synthetic diamonds or cubic IS, AU, HK, MO, TW, GE
boron-nitride 4 PK
5.2 AP, KR
4 PK
5.2 AP, KR
-Other interchangeable tools:

boron-nitride 4 PK
5.2 AP, KR
2.4 CH
4 PK
5.2 AP, KR
82.08 Knives and cutting blades, for

machines or for mechanical
appliances:
-For metal working:
---Of metal carbides:
5961 8208.1011 ----Plated or coated 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
AU, HK, MO, GE 1LD1
2.4 CH
4 PK
4.8 KR
AU, HK, MO, GE 1LD1
2.4 CH
4 PK
4.8 KR
AU, HK, MO, GE 1LD1
2.4 CH
4 PK
4.8 KR
902
(%) Rate (%)
5964 8208.2000 -For wood working 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
IS, KR, AU, HK, MO,
TW, GE
4 PK
5965 8208.3000 -For kitchen appliances or for 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
machines used by the food CH, IS, AU, HK, MO,
industry GE
3.2 KR
4 PK
5966 8208.4000 -For agricultural, horticultural or 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
forestry machines KR, AU, HK, MO, TW, 1LD1
GE
2.4 CH
4 PK
TW, GE
2.4 CH
5.2 AP
82.09 Plates, sticks, tips and the like ,

for tools, unmounted, of
、
ceramic metals:
Plates, sticks, tips and the like for
tools, unmounted , of ceramic
metals:
5968 8209.0010 ---plates 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, AU, HK, MO,
GE
3.2 KR
4 PK
5.2 AP
---Bar, rod:
5969 8209.0021 ----Grain size <0.8μm 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 20
KR, AU, HK, MO, GE
2.4 CH
4 PK
5.2 AP
5970 8209.0029 ----Others 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 20
KR, AU, HK, MO, GE
2.4 CH
4 PK
5.2 AP
903
(%) Rate (%)
5971 8209.0030 ---Tips 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, AU, HK, MO,
GE
4 PK
4.8 KR
5.2 AP
IS, KR, AU, HK, MO,
GE
4 PK
5.2 AP
82.10 Hand-operated mechanical

appliances, weighing 10g or
less, used in the preparation,
conditioning or serving of food
or drink:
5973 8210.0000 Hand-operated mechanical 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
appliances, weighing 10g or less, IS, AU, HK, MO, GE 1LD1
used in the preparation, 5.2 AP
conditioning or serving of food 5.4 CH
or drink: 7.2 KR
13 PK
82.11 Knives with cutting blades,

serrated or not (including
pruning knives), other than
knives of Tax 82.08, and blades
therefor:
5974 8211.1000 -Sets of assorted products 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 80
GE
5.4 CH
7.2 KR
-Others:
5975 8211.9100 --Table knives having fixed 7 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 80
blades CR, IS, AU, HK, MO, 1LD1
GE
5.4 CH
7.2 KR
5976 8211.9200 --Other knives having fixed 7 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 80
blades CR, IS, AU, HK, MO,
GE
4.8 KR
5 CH
5977 8211.9300 --Knives having other than fixed 7 0 AS, SG, PK, CL, NZ, 0 Favored Nation 80
blades PE, CR, CH, IS, AU, 1LD1
HK,
MO, GE
7.2 KR
904
(%) Rate (%)
5978 8211.9400 --Blades 7 0 AS, SG, 0 Favored Nation 80
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
5979 8211.9500 --Handles of base metal 7 0 AS, SG, 0 Favored Nation 80
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.8 KR
6.2 CH
82.12 Razors and razor blades
(including razor blade blanks
in strips):
5980 8212.1000 -Razors 7 0 AS, SG, 0 Favored Nation 80
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.6 CH
4.8 KR
5981 8212.2000 -Safety razor blades, including razor 7 0 AS, SG, 0 Favored Nation 80
blade blanks in strips PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
5982 8212.9000 -Other parts 7 0 AS, SG, 0 Favored Nation 80
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.6 CH
4.8 KR
82.13 Scissors, tailors' shears and
similar shears, and blades
therefor:
5983 8213.0000 Scissors, tailors' shears and 7 0 AS, SG, 0 Favored Nation 80
similar shears, and blades PK, CL, NZ, LD
therefor PE, CR, IS,
AU, HK, MO,
GE
3.6 CH
4.6 AP
4.8 KR
82.14 Other products of cutlery (for
example, hair ,
clippers,
butchers’ or kitchen cleavers,
choppers and mincing knives,
paper knives); manicure or
pedicure sets and instruments
905
(including nail files):
906
(%) Rate (%)
5984 8214.1000 -Paper knives, letter openers, 7 0 AS, SG, 0 Favored Nation 80
erasing knives, pencil sharpeners CL, NZ, PE, LD
and blades therefor CR, IS, AU,
HK, MO, GE
3.6 CH
4.5 PK
4.6 AP
4.8 KR
5985 8214.2000 -Manicure or pedicure sets and 7 0 AS, SG, 0 Favored Nation 90
instruments (including nail files) PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
4.6 AP
5.4 CH
7.2 KR
5986 8214.9000 -Others 7 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.4 CH
7.2 KR
82.15 Spoons, forks, ladles,
skimmers, cake-servers,
fish-knives, butter-knives,
sugar tongs and similar kitchen
or tableware:
5987 8215.1000 -Sets of assorted products 7 0 AS, SG, 0 Favored Nation 80
PK, CL, NZ, 1LD1
Plated with precious metal PE, CR, IS,
AU, HK, MO,
GE
5.4 CH
7.2 KR
5988 8215.2000 -Other sets of assorted products 7 0 AS, SG, 0 Favored Nation 80
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
5.4 CH
7.2 KR
-Others:
5989 8215.9100 --Plated with precious metal 7 0 AS, SG, 0 Favored Nation 80
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
5.4 CH
7.2 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
5.4 CH
7.2 KR
907
Chapter 83
Miscellaneous products of base metal
Notes:
1. For the purposes of this Chapter, parts of base metal are to be classified with their parent products. However, products of iron or steel of Tax
73.12, 73.15, 73.17, 73.18 or 73.20, or similar products of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as part of
products of this Chapter.
2. For the purposes of Tax 83.02, the word “castors” means those having a diameter (including, where appropriate, tyres) not exceeding 75mm, or
those having a diameter (including, where appropriate, tyres) exceeding 75mm provided that width of the wheel or tyre fitted there to is less than
30mm.
(%) Rate (%)
83.01 Padlocks and locks (key,
combination or electrically
operated), of base metal; clasps and
frames with clasps, incorporating
locks, of base metal; keys for any of
the foregoing products, of base
metal:
5991 8301.1000 -Padlocks 7 0 AS, SG, 0 Favored Nation 80
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
-Locks of a kind used for motor
vehicles:
5992 8301.2010 ---Central control door lock 9 0 CL, NZ, 0 Favored Nation 80
LD
PE, CR, CH,
IS, AU, HK,
MO, GE
5 AS
7 KR
8 PK
5993 8301.2090 ---Others 9 0 CL, NZ, 0 Favored Nation 80
LD
PE, CR, CH,
IS, AU, HK,
MO, GE
5 AS
7 KR
8 PK
5994 8301.3000 -Locks of a kind used for 7 0 AS, SG, 0 Favored Nation 80
furniture LD
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
5995 8301.4000 -Other locks 9 0 AS, SG, 0 Favored Nation 80
LD
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
9 PK
908
(%) Rate (%)
5996 8301.5000 -Clasps and frames with clasps, 9 0 AS, SG, 0 Favored Nation 80
incorporating locks CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
5997 8301.6000 -Parts of locks 9 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
5998 8301.7000 -Keys presented separately 7 0 AS, CL, 0 Favored Nation 80
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
6 KR
83.02 Base metal mountings, fittings
and similar products suitable
for furniture, doors, staircases,
windows, blinds, coachwork,
saddlery, trunks, chests,
caskets, or the like; base metal
hat-racks, hat-pegs, brackets
and similar fixtures; castors
with mountings of base metal;
automatic door closers of base
metal:
5999 8302.1000 -Hinges 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 80
4.5 GE
PK
6000 8302.2000 -Castors 9 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
6001 8302.3000 9 0 AS, CL, 0 Favored Nation 80
-Other mountings, fittings and NZ, PE, CR, LD
similar products suitable for CH, IS, AU,
motor vehicles HK, MO, GE
4 PK
6 KR
-Other mountings, fittings and
similar products:
6002 8302.4100 --Suitable for buildings 9 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
909
、
910
6003 8302.4200 --Other, suitable for furniture 9 0 AS, SG, 0 Favored Nation LD 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
6004 8302.4900 --Others 9 0 AS, SG, 0 Favored Nation LD 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
6005 8302.5000 -Hat-racks, hat-pegs, brackets and 7 0 AS, SG, 0 Favored Nation 1LD1 80
similar fixtures CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
6006 8302.6000 -Automatic door closers 9 0 AS, SG, 0 Favored Nation LD 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
83.03 Armored or reinforced safes,
strong-boxes and doors and safe
deposit lockers for strong-rooms,
cash or deed boxes and the like, of
base metal:
6007 8303.0000 Armored or reinforced safes, 9 0 AS, SG, 0 Favored Nation 1LD1 50
strong-boxes and doors and safe CL, NZ, PE,
deposit lockers for strong-rooms, cash CR, IS, AU,
or deed boxes and the like, of base HK, MO, GE
metal:
4.2 CH
5.6 KR
10.1 PK
83.04 Filing cabinets, card-index cabinets,,
paper trays, paper rests, pen trays,
office-stamp stands and similar
office or desk equipment, of base
metal, other than office furniture of
Tax 94.03:
6008 8304.0000 Filing cabinets, card-index cabinets, 9 0 AS, SG, CL, NZ, 0 Favored Nation LD 80
paper trays, paper rests, pen trays, PE, CR, IS, AU,
office-stamp stands and similar office HK, MO, GE
or desk equipment, of base metal,
other than office furniture of Tax 3.2 CH
94.03:
4.2 KR
4.5 PK
83.05 Fittings for loose-leaf binders or
files, letter clips, letter corners,,
paper clips, indexing tags and
similar office products, of base
metal; staples in strips (for example,
911
for offices, upholstery, packaging),
of base metal:
912
(%) Rate (%)
6009 8305.1000 -Fittings for loose-leaf binders of 9 0 AS, SG, 0 Favored Nation 80
files CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
6010 8305.2000 -Staples in strips 7 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
6011 8305.9000 -Other, including parts 7 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
83.06 Bells, gongs and the like,
non-electric, of base metal;
statuettes and other ornaments,
of base metal; photograph,
picture or similar frames, of
base metal; mirrors of base
metal:
6012 8306.1000 -Bells, gongs and the like 8 0 AS, CL, 0 Favored Nation 80
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
-Statuettes and other ornaments:
6013 8306.2100 --Plated with precious metal 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 100
4 GE
PK
--Others:
6014 8306.2910 ---Cloisonne 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 100
4 GE
PK
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
3.2 KR
4 PK
913
(%) Rate (%)
6016 8306.3000 -Photograph, picture or similar 7 0 AS, CL, 0 Favored Nation LD 100
frames; mirrors NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
83.07 Flexible tubing of base metal,
with or without fittings:
6017 8307.1000 -Of iron or steel 8 0 AS, CL, 0 Favored Nation LD 35
NZ, PE, CR,
IS, AU, HK,
MO, GE
2.5 CH
3.3 KR
4 PK
6018 8307.9000 -Of other base metal 8 0 AS, CL, 0 Favored Nation LD 35
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
3.3 KR
4 PK
83.08 Clasps, frames with clasps,
buckles, buckle-clasps, hooks,
eyes, eyelets and the like, of
base metal, of a kind used for
clothing, footwear, awnings,
handbags, travel goods or other
made up products; tubular or
bifurcated rivets, of base metal;
beads and spangles, of base
metal:
6019 8308.1000 -Hooks, eyes and eyelets 9 0 AS, SG, 0 Favored Nation LD 80
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
3.2 CH
7.3 KR
6020 8308.2000 -Tubular or bifurcated rivets 9 0 AS, SG, 0 Favored Nation LD 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
6021 8308.9000 -Other, including parts 9 0 AS, SG, 0 Favored Nation LD 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.2 CH
4.5 PK
7.3 KR
83.09 Stoppers, caps and lids
(including crown corks, screw ,
caps and pouring stoppers),
capsules for bottles, threaded
bungs, bung covers, seals and
other packing accessories, of
base metal:
914
(%) Rate (%)
6022 8309.1000 -Crown corks 9 0 AS, SG, 0 Favored Nation 90
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.4 CH
7.2 KR
11.5 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 PK, KR
83.10 Sign-plates, name-plates,
address-plates and similar
plates, numbers, letters and
other symbols, of base metal,
excluding those of Tax 94. 05:
6024 8310.0000 Sign-plates, name-plates, 9 0 AS, SG, 0 Favored Nation 80
address-plates and similar plates, CL, NZ, PE, 1LD1
numbers, letters and other CR, IS, AU,
symbols, of base metal, HK, MO, GE
excluding those of Tax 94. 05
5.4 CH
7.2 KR
83.11 Wire, rods, tubes, plates,
electrodes and similar
products, of base metal or of
metal carbides, coated or cored
with flux material, of a kind
used for soldering, brazing,
welding or deposition of metal
or of metal carbides; wire and
rods, of agglomerated base
metal powder, used for metal
spraying:
6025 8311.1000 -Coated electrodes of base metal, 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
for electric arcwelding IS, KR, AU, HK, MO, LD
GE
4 PK
6026 8311.2000 -Cored wire of base metal, for 8 0 AS, CL, 0 Favored Nation 30
electric arc-welding NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
4.8 KR
6027 8311.3000 -Coated rods and cored wire, of 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
base metal, for soldering, brazing CH, IS, AU, HK, MO, LD
or welding by flame 4 GE
PK
NZ, PE, CR, LD
CH, IS, KR,
AU, HK, MO,
GE
4 PK
5.2 AP
915
Section XVI
Machinery and Mechanical Appliances; Electrical Equipment; Parts Thereof;
Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such
Products
Notes:
(a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanized rubber (Tax 40. 10); or other products of a kind used in
machinery or mechanical or electrical appliances or for other technical uses, of vulcanized rubber other than hard rubber (Tax 40. 16);
(b) Products of leather or of composition leather (Tax 42. 05) or of furskin (Tax 43. 03), of a kind used in machinery or mechanical appliances or
for other technical uses;
(c) Bobbins, spools, cops, cones, cores, reels or similar supports of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);
(d) Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 Section XV);
(e) Transmission or conveyor belts or belting of textile material (Tax 59. 10) or other products of textile material for technical uses (Tax 59. 11);
(f) Precious or semi-precious stones (natural, synthetic or reconstructed) of Tax 71. 02 Lo 71.04, or products wholly of such stones of Tax 71. 16,
except unmounted worked sapphires and diamonds for styli (Tax 85. 22);
(g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(h) Drill pipe (Tax 73. 04);
(i) Endless belts of metal wire or strip (Section XV);
(j) Products of Chapter 82 or 83;
(k) Products of Section XVII;
(l) Products of Chapter 90;
(m) Clocks, watches or other products of Chapter 91;
(n) Interchangeable tools of Tax 82. 07 or brushes of a kind used as parts of machines (Tax 96. 03), similar inter-changeable tools are Lo be
classified according Lo constituent material of their working part (for example in Chapter 40, 42, 43, 45, 59 or Tax 68.04, or 69. 09);
(o) Products of Chapter 95; or
(p) Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in Tax 96.12 if
inked or otherwise prepared for giving impressions) or unipod, bipod, tripod or the like of Tax 96.20.
2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the products of Tax 84.
84, 85. 44, 85. 45, 85. 46 or 85. 47) are Lo be classified according to the following rules:
(a) Parts which are goods included in any of the Tax of Chapter 84 or 85 (other than Tax 84. 09, 84. 31, 84. 48, 84. 66, 84. 73, 84. 87, 85. 03, 85.
22, 85. 29, 85. 38, and 85.48) are in all cases to be classified in their respective Tax;
(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same Tax
(including a machine of Tax 84.79 or 85.43) are to be classified with the machines of that kind or in Tax 84. 09, 84. 31, 84.48, 84. 66, 84. 73, 85.
03, 85. 22, 85.29 or 85. 38 as appropriate. However, parts which are equally suitable for use principally with the goods of Tax 85. 17 and 85. 25 to
85. 28 are to be classified in Tax 85.17;
(c) All other parts are to be classified in Tax 84. 09, 84.31, 84. 48, 84. 66, 84. 73, 85. 03, 85. 22, 85. 29 or 85. 38 as appropriate or, failing that, in
Tax 84. 87 or 85. 48.
3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other
machine adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of
that component or as being that machine, which performs the principal function.
4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by
transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the
Tax in Chapter 84 or Chapter 85, then the whole falls to be classified in the Tax appropriate to that function.
5. For the purposes of these Notes, the expression “machine” means any machine, machinery, plant, equipment, apparatus or appliance cited in
the Tax of Chapter 84 or 85.
Chapter 84
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Notes:
(a) Millstones, grindstones and other products of Chapter 68;
(b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter
69);
(c) Laboratory glassware (Tax 70. 17); machinery, appliances or other products for technical uses or parts thereof, of glass (Tax 70. 19 or 70. 20);
(d) Products of Tax 73. 21 or 73. 22 or similar products of other base metals (Chapters 74 to 76 or 78 to 81);854
(e) Vacuum cleaners of Tax 85.08
(f) Electro-mechanical domestic appliances of Tax 85.09; digital cameras of Tax 85.25; or
(g) Section XV II items with radiator;
(h) Hand-operated mechanical floor sweepers, not motorized (Tax 96. 03).
916
2. Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this chapter, a machine or appliance which answers to a
description in one or more of the Tax 84. 01 to 84. 24 or Tax 84.46 and at the same time to a description in one or other of the Tax 84. 25 to
84. 80 is to be classified under the appropriate Tax of the former group or under Tax 84. 86, as the case may be, and not the latter.
Tax 84. 19 does not, however, cover:
(a)Germination plant, incubators or brooders (Tax 84. 36);
(b)Grain dampening machines (Tax 84. 37);
(c) Diffusing apparatus for sugar juice extraction (Tax 84. 38);
(d) Machinery for the heat-treatment of textile yarns, fabrics or textile products (Tax 84.51); or
(e) Machinery or plant, designed for mechanical operation or laboratory equipment, in which a change of temperature, even if necessary, is
subsidiary.
Tax 84. 22 does not cover:
(a) Sewing machines for closing bags or similar containers;
(b) Office machinery of Tax 84. 72.
Tax 84. 24 does not cover:
(a)Ink-jet printing machines (Tax 84. 43).
(b)Water-jet cutting machines (Tax 84. 56).
3. A machine-tool for working any material which answers to a description in Tax 84. 56 and at the same time to a description in Tax 84. 57,
84. 58, 84. 59, 84. 60, 84. 61, 84. 64 or 84. 65 is to be classified in Tax 84.56.
4. Tax 84. 57 applies only to machine-tools for working metal other than lathes (including turning centers), which can carry out different
types of machining operations either:
(a)by automatic tool change from a magazine or the like in conformity with a machining programme (machining centers),
(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction
machines, single station), or
(c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).
5. (a) For the purposes of Tax 84. 71, the expression “automatic data processing machines” means machines capable of:
(i) Storing the processing program or programs and at least the data immediately necessary for the execution of the program;
(ii) being freely programmed in accordance with the requirements of the user;
(iii) performing arithmetical computations specified by the user; and,
(iv) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision
during the processing run;
(b) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units.
(c) Subject to paragraph(d) and (e) below, a unit is to be regarded as being a part of an automatic data processing system if it meets all of the
following condition
(i) It is of a kind solely or principally used in an automatic data processing system;
(ii) It is connectable to the central processing unit either directly or through one or more other units; and
(iii) It is able to accept or deliver data in a form (codes or signals ), which can be used by the system.
Separately presented units of an automatic data processing machine are to be classified Tax 84.71.
However, keyboards, X-Y coordinate input devices and disk storage units which satisfy the conditions of paragraphs (c)(ii)
and(c)(iii) above are in all cases to be classified as units of Tax 84.71.
(d) Tax 84.71 does not cover the following when presented separately even if they meet all of conditions set forth in Notes (c) above:
(i) printers copying machines facsimile machines whether or not combined.
(ii) Apparatus for the transmission or reception of voice images or other data including apparatus for communication in a wired or
wireless network (Such as a local or wide area network)
(iii) Loud speakers and microphones
(iv) Television camera, digital camera and video camera recorders
(v) Monitors and projectors not incorporating television reception apparatus receivers.
(e) Machines performing a specific function other than data processing and incorporating or working in conjunction with an automatic data
processing machine are to be classified in the Tax appropriate to their respective functions or, failing that, in residual Tax.
6. Tax 84. 82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal
diameter by more than 1% or by more than 0.05mm, whichever is less. Other steel balls are to be classified in Tax 73.26.
7. A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its
sole purpose. Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine, the principal purpose of which is not described in any
Tax or for which no one purpose is the principal purpose, unless the context otherwise requires, is to be classified in Tax 84.79. Tax 84. 79
also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any
other material or from a combination of such materials.
917
8. For the purposes of Tax 84. 70, the term “pocket-size” applies only to machines the dimensions of which do not exceed 170mm X 100
mm X 45 mm.
9. (a) Notes 8 (a) and 8 (b) to chapter 85 also apply with respect to the expressions “semi-conductor devices and electronic integrated circuits”
respectively, as used in this Note and in Tax 84.86. However, for the purposes of this Note and of Tax 84. 86. the expression
semi-conductor devices also covers photo sensitive semi-conductor devices and light emitting diodes (LED).
(b) For the purposes of this Note and of Tax 84. 86 the expression “manufacture of flat panel displays” covers the fabrication of substrates
into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components
onto the flat panel. The expression “flat panel display” does not cover cathode-ray tube technology.
(c) Tax 84. 86 also includes machines apparatus solely or principally of a kind used for
(i) The manufacture or repair of masks and reticle
(ii) Assemble semiconductor devices or electronic: integrated circuits; and
(iii) Lifting handing loading or unloading of boules, wafers, semiconductor devices electronic integrated circuits and flat panel displays.
(d) Subject to Note 1 to section XVI and Note 1 to Chapter 84, the machines and apparatus answering to the description in Tax 84.86 are to
be classified in that Tax and in no other Tax of the Nomenclature.
Tax Notes:
1. Tax 8465.20 called "machining center”, processing machine is only suitable for the processing of wood, cork, bone, hard rubber, hard
plastics or similar hard materials. These devices can automatically replace the tool from the tool library or similar device according to the
machining procedure to complete different forms of machining.
2. For the purposes of Tax 8471.49, the term “systems” means automatic data processing machines whose units satisfy the conditions laid
down in Note 5 (b) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example: a keyboard or a
scanner), and one output unit (for example: a visual display unit or a printer).
3. Tax 8481. 20 called “ hydraulic or pneumatic valve “ refers to the transfer of “ fluid power valve in hydraulic or pneumatic system
secondary energy in a pressurized fluid (liquid or gas) in the form of supply. These valves can have various forms (e.g., pressure relief valves,
check valves). Tax 8481.20 takes precedence over all other Tax of Tax 84.81
4. Tax 8482. 40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5mm and having a length which is at
least three times the diameter. The ends of the rollers may be rounded.
1. The term "solar water heater” in Tax 8419.1910 refers to a device that uses solar energy to heat water from low temperature to high
temperature, which is composed of solar collector, water storage tank, bracket and related accessories and mainly relies on solar collector to
convert solar energy into heat energy, so as to generate microcirculation of water and achieve the required hot water.
2. The term "mechanical parking equipment” mentioned in Tax 8428.9020 refers to the mechanical equipment for handling and parking
vehicles by mechanical means. This kind of equipment mostly adopts automatic control, computer management and other means,
comprehensive application of mechanical, electrical, acoustic, optical, automation and other technologies to achieve high efficiency, high
reliability and high security of storage of vehicles. This kind of equipment can be divided into lifting and horizontal moving type, vertical
circulation type, horizontal circulation type, multi-layer circulation type, plane moving type, roadway stacking type, vertical lifting type and
simple lifting type, which is mainly composed of steel structure parts, transmission system and control system.
3. The "crankshaft” mentioned in Tax 8483.1011 is a key part of marine diesel engine, which main function is to change the gas pressure acting
on the piston into the rotating power of the transmission shaft (including the crankshaft) by cooperating with the connecting rod. Crankshaft
is generally composed of main journal, connecting rod journal, crank, counter weight, front end and rear section.
(%) Rate (%)
84.01 Nuclear reactors; fuel elements
(cartridges), non-irradiated, for
nuclear reactors; machinery and
apparatus for isotopic separation:
6029 8401.1000 -Nuclear reactors 2 0 AS, PK, CL, NZ, 0 Favored Nation 1LD1 8
PE, CR, CH, IS,
KR, AU, HK, MO,
GE
6030 8401.2000 -Machinery and apparatus for 1 0 AS, PK, CL, NZ, 0 Favored Nation 1LD1 8
isotopic separation, and parts PE, CR, CH, IS,
thereof KR, AU, HK, MO,
GE
918
(%) Rate (%)
-Fuel elements (cartridges),
non-irradiated:
6031 8401.3010 ---Fuel elements, non-irradiated 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 8
MO, GE
6032 8401.3090 ---Parts for fuel elements 1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 8
non-irradiated CH, IS, KR, AU, HK, 1LD1
MO, GE
-Parts of nuclear reactors:

6033 8401.4010 ---Non-irradiated associated 1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 8
assembly CH, IS, KR, AU, HK, 1LD1
MO, GE
6034 8401.4020 ---Reactor internals 1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 8
MO, GE
MO, GE
84.02 Steam or other vapor
generating boilers (other than
central heating hot water
boilers capable also of
producing low pressure steam);
superheated water boilers:
-Steam or other vapor generating
boilers:
---Water-tube boilers with a
steam production exceeding 45t
per hour:
6036 8402.1110 ---Boilers for generating 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
electricity with a steam CH, IS, KR, AU, HK, 1LD1
production 900t or more per hour MO, GE
2 AP

CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
6.3 PK
6.5 AP
6038 8402.1200 --Water-tube boilers with a steam 5 0 AS, PK, CL, 0 Favored Nation 35
production not exceeding 45t per NZ, PE, 1LD1
hour: CR, CH, IS,
AU, HK, MO,
GE
3 KR
3.3 AP
919
(%) Rate (%)
6039 8402.1900 --Other vapor generating boilers, 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
including hybrid boilers CH, IS, AU, HK, MO, 1LD1
3 GE
KR
6040 8402.2000 -Super-heated water boilers 10 0 AS, SG, 0 Favored Nation 35

CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
11.5 PK
6041 8402.9000 -Parts 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
84.03 Central heating boilers other than

-Boilers:
6042 8403.1010 ---Household type 8 0 AS, CL, 0 Favored Nation 80
NZ, PE, CR, 1LD1
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
5.2 AP
NZ, PE, CR, 1LD1
CH, IS, AU,
HK, MO, GE
4 PK, KR
5.2 AP
GE
2.4 KR
84.04 Auxiliary plant for use with boilers
,
of Tax 84. 02 or 84. 03 (for example,
economizers, super-heaters, soot
removers, gas recoverer);
condensers for steam or other
vapor power units:
-Auxiliary plant for use with boilers
of Tax 84. 02 or 84. 03:
6045 8404.1010 ---For use with boilers to Tax 84. 02 7 0 AS, PK, CL, 0 Favored Nation 35
NZ, PE, 1LD1
CR, IS, KR,
AU, HK, MO,
GE
2.1 CH
3.5 AP
ex84041010 Use (renewable) of biomass fuel ∆5
pipe steam boiler auxiliary
equipment
920
(%) Rate (%)
6046 8404.1020 ---For use with boilers of Tax 84. 03 8∆5 0 AS, CL, 0 Favored Nation 80
NZ, PE, CR, 1LD1
CH, IS, AU,
HK, MO, GE
4 AP, PK, KR
6047 8404.2000 -Condensers for steam or other 8∆5 0 AS, SG, 0 Favored Nation 35
vapor power units CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
-Parts:
6048 8404.9010 ---Of the auxiliary plant of Tax 7∆5 0 AP, AS, PK, CL, NZ, PE, 0 Favored Nation 80
8404.1020 CR, CH, IS, KR, AU, 1LD1
HK, MO, GE
6049 8404.9090 ---Others 7 0 AP, AS, PK, CL, NZ, PE, 0 Favored Nation 35
HK, MO, GE
ex84049090 Use (renewable) of biomass fuel ∆5

pipe steam boiler auxiliary
equipment parts; Water vapor or
other steam condenser of power
plant parts
84.05 Producer gas or water gas
generators, with or without their
purifiers; acetylene gas
generators and similar water
process gas generators, with or
without their purifiers:
6050 8405.1000 -Gas generator, with or without 10 0 AS, SG, 0 Favored Nation 30
their purifiers; acetylene gas CL, NZ, PE, 1LD1
generators and similar water CR, IS, AU,
process gas generators, with or HK, MO, GE
without their purifiers
4.2 CH
9.8 KR
10.1 PK
6051 8405.9000 -Parts 6 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 PK
84.06 Steam turbines and other vapor
turbines:
6052 8406.1000 -Turbines for marine propulsion 5 0 AS, PK, CL, 0 Favored Nation 35
NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
2 KR
3.5 AP
-Other turbines:
--Of an output exceeding 40
MW:
921
922
(%) Rate (%)
6053 8406.8110 ---Of an output not exceeding 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
100 MW CH, IS, KR, AU, HK,
MO, GE
6054 8406.8120 ---Of an output exceeding 100 MW 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 35
but not exceeding 350 MW CH, IS, KR, AU, HK,
MO, GE
3.5 AP
6055 8406.8130 ---Of an output exceeding 350 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MW CH, IS, KR, AU, HK, LD
MO, GE
4.2 AP
6056 8406.8200 --Of an output not exceeding 40 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MW IS, KR,AU, HK, MO, GE LD
2.6 CH
3.5 AP
0.6 CH
84.07 Spark-ignition reciprocating or

rotary internal combustion
piston engines:
-Aircraft engines:
6058 8407.1010 ---Of an output not exceeding 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
298kW CH, IS, KR, AU, HK, 1LD1
MO, GE
6059 8407.1020 ---Of an output exceeding 298kW 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
-Marine propulsion engines:

6060 8407.2100 --Outboard motors 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
GE
4 PK
GE
4 PK
-Reciprocating piston engines of

a kind used for the propulsion of
vehicles of Chapter 87:
923
(%) Rate (%)
6062 8407.3100 --Of a cylinder capacity not 10 0 AS, CL, 0 Favored Nation 1LD1 35
exceeding 50cc NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK
7 KR
,
6063 8407.3200 --Of a cylinder capacity exceeding 10 0 AS, CL, 0 Favored Nation 1LD1 35
50cc but not exceeding 250cc NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK
7 KR
6064 8407.3300 --Of a cylinder capacity exceeding 10 0 AS, SG, 0 Favored Nation 1LD1 70
250cc but not exceeding 1000cc CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
7 KR
7.2 PK
--Of a cylinder capacity exceeding
1000cc :
6065 8407.3410 ---Of a cylinder capacity exceeding 10 0 CL, NZ, 70
1000cc but not exceeding 3000cc CR, CH, IS,
AU, HK, MO,
GE
5 AS
6.5 AP
7 PK, KR
6066 8407.3420 ---Of a cylinder capacity exceeding 10 0 CL, NZ, 0 Favored Nation 2LD2 35
1000cc but not exceeding 3000cc CR, CH, IS,
AU, HK, MO,
GE
5 AS
6.5 AP
7 PK, KR
-Other engines:
6067 8407.9010 ---Biogas engines 10 0 AS, SG, 0 Favored Nation 1LD1 35
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
7 AP
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5.4 CH
10.8 KR
ex84079090 Gasoline engine forklift (800 rpm ∆9
is less than or equal to the speed
below 3400r/min)
ex84079090 Vertical output shalt of the ∆9
gasoline engine
84.08 Compression-ignition internal
combustion piston engines (diesel
or semi-diesel engines):
924
(%) Rate (%)
6069 8408.1000 -Marine propulsion engines 5 0 AS, SG, PK, CL, NZ, 0 Favored Nation 11
HK, MO, GE
2.5 AP, KR
-Engines of a kind used for the
propulsion of vehicles of Chapter
87:
6070 8408.2010 ---of an output of 132. 39kW 9 0 CL, NZ, 0 Favored Nation 14
(180HP) or more PE, CR, CH, 1LD1
IS, AU, HK,
MO, GE
5 AS
5.4 KR
6.3 AP, PK
ex84082010 Diesel engine with output power ∆4
≥ 441 kW(600HP)
CR, IS, AU, 2LD2
HK, MO, GE
5 AS
17.5 AP, PK, KR
ex84082090 L power more than 50 kilowatts of car ∆20
-Other engines:
6072 8408.9010 ---Locomotive engines 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
3.9 AP
---Others:
6073 8408.9091 ----Of an output not exceeding 5 0 AS, PK, CL, 0 Favored Nation 35
14kW NZ, PE, 1LD1
CR, CH, IS,
AU, HK, MO,
GE
3 KR
3.3 AP
6074 8408.9092 ---Of an output exceeding 14kW 8 0 AS, CL, 0 Favored Nation 35
but not exceeding NZ, PE, CR, 1LD1
132.39kW(180HP) CH, IS, AU,
HK, MO, GE
4 PK
5 KR
7.2 AP
6075 8408.9093 ----Of an output of 5 0 AS, PK, CL, 0 Favored Nation 14
132.39kW(180HP) or more NZ, PE, 1LD1
CR, CH, IS,
AU, HK, MO,
GE
3 KR
3.3 AP
84.09 Parts suitable for use solely or
principally with the engines of
Tax 84. 07 or 84. 08:
925
(%) Rate (%)
6076 8409.1000 -For aircraft engines 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
-Others:
--Suitable for use solely or
principally with spark-ignition
internal combustion piston
engines:
6077 8409.9110 ---For marine propulsion engines 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
3.9 GE
AP, KR
---Others:
6078 8409.9191 ----Electric fuel injection devices 5 0 AS, SG, 0 Favored Nation 35
PK, CL, NZ, LD
PE, CR, CH,
IS, AU, HK,
MO, GE
3 KR
3.3 AP
6079 8409.9199 ----Others 5 0 AS, SG, 0 Favored Nation 35
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
1.5 CH
2 KR
3.3 AP
--Others:
6080 8409.9910 ---For marine propulsion engines 5 0 AS, SG, 0 Favored Nation 11
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
1.5 CH
3 KR
3.3 AP
6081 8409.9920 ---For locomotive engines 2 0 AS, PK, CL, 0 Favored Nation 11
NZ, PE, LD
CR, CH, IS,
KR, AU, HK,
MO
0.8 GE
1.3 AP
---Others:
6082 8409.9991 ----For engines with an output of 2 0 AS, PK, CL, 0 Favored Nation 11
132. 39kW (180HP ) or more NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
0.8 KR
1.3 AP
926
(%) Rate (%)
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK
5 KR
5.2 AP
ex84099999 Electronically controlled diesel ∆5
fuel injection device and its parts
84.10 Hydraulic turbines, water
wheels, and regulators
therefor:
-Hydraulic turbines and water
wheels:
6084 8410.1100 --Of a power not exceeding 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
1000kW CH, IS, AU, HK, MO, 1LD1
GE
4 PK, KR
6085 8410.1200 --Of a power exceeding 1000kW 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
but not exceeding 10000kW CH, IS, AU, HK, MO, 1LD1
4 GE
PK, KR
----Of a power exceeding
10000kW
6086 8410.1310 ---Impulse hydraulic turbines and 8 0 AS, SG, 0 Favored Nation 35
water wheels of a power 1LD1
exceeding 30000 kW CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 PK, KR
5.6 AP
6087 8410.1320 ---Impulse hydraulic turbines and 8 0 AS, SG, 0 Favored Nation 35
exceeding 35000 kW CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 PK, KR
5.6 AP
6088 8410.1330 ---Impulse hydraulic turbines and 8 0 AS, CL, 0 Favored Nation 35
exceeding 200000 kW
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK, KR
5.6 AP
1LD1
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK, KR
5.6 AP
-Parts, including regulators:
927
6090 8410.9010 ---Regulators 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
4.2 AP
(%) Rate (%)
GE
2.4 KR
84.11 Turbo-jets, turbo-propellers and

other gas turbines:
-Turbo-jets:
--Of a thrust not exceeding 25kN:
6092 8411.1110 ---Turbofan engines 1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
MO, GE
--Of a thrust exceeding 25kN:

6094 8411.1210 ---Turbofan engines 1 0 AP, AS, PK, CL, NZ, PE, 0 Favored Nation 11
HK, MO, GE
MO, GE
0.5 AP
-Turbo-propellers:
6096 8411.2100 --Of a power not exceeding 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
1100kW CH, IS, KR, AU, HK, LD
MO, GE
--Of a power exceeding 1100kW

6097 8411.2210 ---Of a power exceeding 1100kW 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
but not exceeding 2238kW CH, IS, KR, AU, HK, LD
MO, GE
1.4 AP
6098 8411.2220 ---Of a power exceeding 2238kW 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
but not exceeding 3730kW CH, IS, KR, AU, HK, LD
MO, GE
1.4 AP
928
(%) Rate (%)
6099 8411.2230 ----Of a power exceeding 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
3730kW CH, IS, KR, AU, HK,
MO, GE
1.4 AP
-Other gas turbines:

6100 8411.8100 --Of a power not exceeding 15 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
5000kW IS, AU, HK, MO, GE 1LD1
4.5 CH
6 KR
10.8 PK
ex84118100 Turbine shaft aeroengine ∆1

6101 8411.8200 --Of a power exceeding 5000kW 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
2.1 AP
-Parts:
6102 8411.9100 --Of turbo-jets or turbo-propellers 1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
--Others：
6103 8411.9910 ---Of turbine shaft engines 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
MO, GE
3.5 AP
ex84119910 The turbine shaft Aeroengine ∆1

parts
GE
2 KR
84.12 Other engines and motors:

-Jetenginesotherthanturbo-jets:
6105 8412.1010 ---For aircraft or spacecraft 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
GE
4 PK, KR
-Hydraulic power engines and

motors:
929
(%) Rate (%)
6107 8412.2100 --Linear acting (cylinders) 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
3.6 CH
5.4 PK
8.4 KR
--Others:
6108 8412.2910 ---Hydraulic motors 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
3 CH
4.5 PK
7 KR
4.2 CH
8.4 KR
10.1 PK
ex84122990 Pile gripper ∆7

ex84122990 Hydraulic actuator for aircraft, ∆1
with pressure above 20MPa
-Pneumatic power engines
6110 8412.3100 --Linear acting (cylinders) 14 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
MO, TW, GE
6.3 PK
9.1 AP
ex84123100 Balance cylinder for ∆7

three-dimensional measuring
machine
5.6 KR
10.1 PK
GE
4 PK, KR
-Parts:
6113 8412.9010 ---For machines of Tax 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
8412.1010 CH, IS, KR, AU, HK,
MO, GE
930
(%) Rate (%)
CH, IS, AU, HK, MO,
GE
4 PK
4.8 KR
ex84129090 Wind power engine parts ∆5

84.13 Pumps for liquids, whether or;
not fitted with a measuring
device; liquid elevators:
-Pumps fitted or designed to
fitted with a measuring device:
6115 8413.1100 --Pumps for dispensing fuel or 10∆6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
lubricants, of the type used in CH, IS, AU, HK, MO, LD
filling-stations or garages 4 GE
PK, KR
6116 8413.1900 --Others 10∆6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
3 CH
4.5 PK
7 KR
6117 8413.2000 -Hand pumps, other than those of 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
Tax 8413.11 or 8413.19 CH, IS, AU, HK, MO, LD
4 GE
PK, KR
-Fuel, lubricating or cooling

medium pumps for internal
combustion piston engines:
---Fuel pumps:
6118 8413.3021 ----Fuel pumps for engines of an 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
output of 132.39kW (180HP) or CH, IS, KR, AU, HK, LD
more MO, GE
2 AP
MO, GE
6120 8413.3030 ---Lubricating oil pumps 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
2 AP
931
(%) Rate (%)
6122 8413.4000 -Concrete pumps 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
3.2 KR
4 PK
-Other reciprocating positive

displacement pumps:
6123 8413.5010 ---Pneumatic 10∆6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
4 GE
6 PK
KR
6124 8413.5020 ---Electric 10∆6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
4 KR
4.2 CH
4.5 PK
---Hydraulic:
6125 8413.5031 ---Plunger pumps 10∆6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
4.5 GE
7 PK
KR
6126 8413.5039 ----Others 10∆6 0 AS, SG, PK, CL, NZ, 0 Favored Nation 40
HK, MO, GE
6 KR
6127 8413.5090 ---Others 10∆6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
4.5 GE
7 PK
KR
-Other rotary positive

displacement pumps:
---Gear pumps:
6128 8413.6021 ----Electric 10∆6 0 AS, SG, CL, NZ, PE, 0 Favored Nation LD 40
CR, CH, AU, HK, MO
4 GE
4.5 PK
7 KR
932
(%) Rate (%)
6129 8413.6022 ----Hydraulic 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, AU, HK, MO,
GE
4 PK
6 KR
ex84136022 Rotary hydraulic oil pumps ∆3

(input speed> 2000 r/min, input
power >190 kW, maximum
flow quantity>2 x 280 L/min)
ex84136022 Other hydraulic gear rotary ∆6
pumps
6130 8413.6029 ----Others 10∆6 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, AU, HK, MO,
GE
4 KR
4.5 PK
---Vane pumps:
6131 8413.6031 ----Electric 10∆6 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, AU,
HK, MO, GE
4 PK, KR
6132 8413.6032 ----Hydraulic 10∆6 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, AU, HK, MO,
GE
4 PK
7 KR
6133 8413.6039 ----Others 10∆6 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, AU, HK, MO,
GE
4 PK
7 KR
6134 8413.6040 ---Screw pumps 10∆6 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, AU, HK, MO,
GE
4 PK
7 KR
6135 8413.6050 ---Radial plunger pumps 10∆6 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, AU, HK, MO,
GE
4 PK
7 KR
6136 8413.6060 ---Axial plunger pumps 10∆6 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, AU, HK, MO,
GE
4.5 PK
6 KR
933
(%) Rate (%)
6137 8413.6090 ---Others 10∆8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 40
IS, AU, HK, MO, GE
3 CH
4.5 PK
6 KR
-Other centrifugal pumps:

6138 8413.7010 ---Rotational speed no less than 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 40
10000r/min IS, KR, AU, HK, MO, LD
4 GE
5.2 PK
AP
---Others：
6139 8413.7091 ----Electric submersible oil 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
pumps and electric submrsible CH, IS, AU, HK, MO, LD
pumps 4 GE
PK, KR
2.4 CH
4 PK
5.2 AP
-Other pumps; liquid elevators:

6141 8413.8100 --Pumps 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
TW, GE
2.4 CH
4 AP
6142 8413.8200 --Liquid elevators 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
AU, HK, MO, GE LD
3.2 KR
4 PK
4.2 CH
-Parts：
6143 8413.9100 --Of pumps 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
TW, GE
1.5 CH
2.5 AP
934
(%) Rate (%)
6144 8413.9200 --Of liquid elevators 6∆4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
84.14 Air or vacuum pumps, air or

other gas compressors and
fans; ventilating or recycling
hoods incorporating a fan,
whether or not fitted with
filters:
6145 8414.1000 -Vacuum pumps 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
AU, HK, MO, TW, GE 1LD1
2.4 CH
3.2 KR
4 PK
ex84141000 Vacuum pumps(except vacuum ∆5

pumps specially or primary
semiconductor wafer or flat panel
display)
ex84141000 Vacuum pump, specially or 2.7#1.3
primary semiconductor wafer or
flat panel display
6146 8414.2000 -Hand or foot-operated pumps 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
4 PK
-Compressors of a kind used in
refrigerating equipment:
---Driven by a motor:
6147 8414.3011 ----For refrigerators or freezers, 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 80
of a motor power not exceeding CH, IS, AU, HK, MO, GE
0. 4kW 4 PK
4.8 KR
5.2 AP
6148 8414.3012 ----For refrigerators or freezers, 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 80
of a motor power exceeding 0. CH, IS, AU, HK, MO, GE
4kW but not exceeding 5kW 4 PK
5.2 AP
7 KR
6149 8414.3013 ----For air conditioning machines, 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 80
of a motor power exceeding 0. CH, IS, KR, AU, HK,
4kW but not exceeding 5kW MO, TW, GE
4 PK
5.2 AP
935
936
(%) Rate (%)
6150 8414.3014 ----For air conditioning 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 80
machines, motor power > 5kW CH, IS, AU, HK, MO,
TW, GE
4 PK, KR
5.2 AP
6151 8414.3015 ----For refrigerators or freezers, 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
motor power>5kW CH, IS, AU, HK, MO,
GE
4 PK, KR
5.2 AP
4 PK
5.2 AP
7 KR
6153 8414.3090 ---Compressor by a non-motor 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 80
CH, IS, AU, HK, MO
3.6 GE
4 PK
5.2 AP
5.4 KR
6154 8414.4000 -Air compressors mounted on a 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
wheeled chassis for towing CH, IS, AU, HK, MO, 1LD1
GE
3.2 KR
4 PK
-Fans:
--Table, floor, wall, window, ceiling
or roof fans, with a self-contained
electric motor of an output not :
exceeding 125W:
6155 8414.5110 ---Ceiling or roof fans 6 0 AS, SG, CL, NZ, PE, CR, 0 LA, Favored Nation 130
4.2 AP
6 CH
12 KR
20 PK
6156 8414.5120 ---Window fans 6 0 AS, SG, PK, CL, NZ, PE, 0 LA, Favored Nation 130
TW, GE
4.8 AP
6 CH
12 KR
937
(%) Rate (%)
6157 8414.5130 ---Repeating front louver fan 6 0 AS, SG, CL, NZ, PE, CR, 0 LA, Favored 130
IS, AU, HK, MO, GE Nation
3.6 CH LD
4.8 KR
5.4 PK
---Others:
6158 8414.5191 ----Table fans 6 0 AS, CL, NZ, PE, CR, 0 LA, Favored 130
CH, IS, AU, HK, MO, Nation LD
GE
4 PK, KR
4.2 AP
6159 8414.5192 ----Floor fans 6 0 AS, CL, NZ, PE, CR, 0 LA, Favored 130
GE
4 PK, KR
4.2 AP
6160 8414.5193 ----Wall fans 6 0 AS, CL, NZ, PE, CR, 0 LA, Favored 130
GE
4 PK, KR
4.8 AP
6161 8414.5199 ----Others 6 0 AS, SG, PK, CL, NZ, 0 LA, Favored 130
HK, MO, TW, GE
4 KR
--Others:
6162 8414.5910 ---Ceiling or roof fans 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
4 PK
5.2 AP
6163 8414.5920 ---Window fans 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
4 PK
5.2 AP
6164 8414.5930 ---Centrifugal ventilation fans 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
4.5 PK
5.2 AP
938
(%) Rate (%)
KR, AU, HK, MO, TW,
GE
2.4 CH
4 PK
5.2 AP
ex84145990 Radiating fan, specially or 2.7#1.3

primary for microprocessor,
telecommunication equipment,
automatic data processing
equipment or device
-Hoods having a maximum
horizontal side not exceeding
120cm:
6166 8414.6010 ---Range hoods 8∆6 0 AS, CL, NZ, PE, CR, 0 LA, Favored 130
CH, IS, AU, Nation
HK, MO, GE LD
4 PK, KR
6167 8414.6090 ---Others 8 0 AS, SG, CL, NZ, PE, CR, 0 LA, Favored 130
CH, IS, AU, HK, MO, Nation
4 GE LD
PK, KR
-Others：
6168 8414.8010 ---Free piston generators for gas 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
turbines IS, KR, AU, HK, MO, 1LD1
4 GE
5.2 PK
AP
6169 8414.8020 ---CO2 compressors 7 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2.8 GE
4.6 KR
AP
6170 8414.8030 ---Supercharger for engines 7 0 AS, PK, CL, NZ, CR, IS, 0 Favored Nation 30
AU, HK, MO, GE 2LD2
4.2 KR
4.6 AP
ex84148030 Passenger car mechanical ∆5

supercharger
6171 8414.8040 ---Passenger car mechanical 7 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
supercharger IS, KR, AU, HK, MO, 1LD1
TW, GE
3.6 CH
4.6 AP
939
(%) Rate (%)
TW
2.8 GE
3.6 CH
4.6 AP
-Parts:
---Of the machines of Tax 8414.
3011 to 8414. 3014 and 8414.
3090:
6173 8414.9011 ----In take valve leaf or discharge 8∆5 0 AS, CL, NZ, PE, CR, CH, 0 LA, Favored 80
valve leaf IS, KR, AU, HK, MO, Nation
GE LD
4 PK
5.6 AP
6174 8414.9019 ----Others 8∆5 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 80
KR, AU, HK, MO, TW, 1LD1
GE
2.4 CH
4 PK
5.6 AP
6175 8414.9020 ---Of the machines of Tax 8414. 7∆6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
5110 to 8414. 5199 and 8414. IS, AU, HK, MO, TW, GE 1LD1
6000: 3.6 CH
4.6 AP
4.8 KR
5.4 PK
6176 8414.9090 ---Others 7∆4 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
KR, AU, HK, MO, TW, 1LD1
GE
3.6 CH
4.5 PK
4.6 AP
84.15 Air conditioning machines,

comprising a motor-driven fan
and elements for changing the
temperature and humidity,
including those machines in
which the humidity cannot be
separately regulated:
-Window or wall types,
self-contained or “split-system”:
6177 8415.1010 ---Self-contained 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
GE
4.5 CH
5.2 AP
6 KR
940
(%) Rate (%)
---Split-system:
6178 8415.1021 ----Of a refrigerating effect not 8 0 AS, SG, 0 Favored Nation 130
exceeding 4000 Cal per hour 1LD1
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.5 CH
5.2 AP
6 KR
6179 8415.1022 ----Of a refrigerating effect 8 0 AS, SG, 0 Favored Nation 90
PK, CL, NZ,
PE, CR, IS,
AU, HK, MO,
GE
4.5 CH
5.2 AP
6 KR
6180 8415.2000 -Of a kind used for persons, in 10 0 CL, NZ, 0 Favored Nation 110
motor vehicles 2LD2
CR, IS, AU,
HK, MO, GE
5 AS
6 CH
14 KR
-Others:
--Incorporating a refrigerating unit
and a valve for reversal of the
cooling/heat cycle (reversible heat
pumps):
6181 8415.8110 ---Of a refrigerating effect not 8 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
10.8 PK
6182 8415.8120 ---Of a refrigerating effect 10 0 AS, SG, 0 Favored Nation 90
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
14 KR
--Other, incorporating a
refrigerating unit:
6183 8415.8210 ---Of a refrigerating effect not 8 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
10.8 PK
6184 8415.8220 ---Of a refrigerating effect 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 90
exceeding 4000 Cal per hour IS, AU, HK, MO, GE 1LD1
6 CH
941
(%) Rate (%)
6185 8415.8300 --Not incorporating a 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 90
refrigerating unit CH, IS, AU, HK, MO, GE LD
4 PK, KR
-Parts:
6186 8415.9010 ---Of the machines of Tax 8∆6 0 AS, SG, 0 Favored Nation 130
8415.1010, 8415.1021, LD
8415.8110 and 8415.8210 CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 PK, KR
5.2 AP
6187 8415.9090 ---Others 8∆6 0 AS, SG, 0 Favored Nation 90
LD
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
TW, GE
4 PK, KR
5.2 AP
84.16 Furnace burners for liquid fuel,
for pulverized solid fuel or for
gas; mechanical stokers,
including their mechanical
grates, mechanical ash
dischargers and similar
appliances:
6188 8416.1000 -Furnace burners for liquid fuel 10 0 AS, SG, 0 Favored Nation 35
1LD1
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 PK, KR
6.5 AP
-Other furnace burners, including
combination burners:
---For gas:
6189 8416.2011 ----Of using natural gas 10 0 AS, SG, 0 Favored Nation 35
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
ex84162011 Natural gas burners for lithium ∆5
bromide air conditioners
1LD1
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
942
(%) Rate (%)
6191 8416.2090 ---Others 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 1LD1 35
4.2 KR
4.5 PK
ex84162090 Combination burners for lithium ∆5

bromide air conditioner
6192 8416.3000 -Mechanical stokers, including 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
their mechanical grates, IS, KR, AU, HK, MO, 1LD1
mechanical ash dischargers and 4 GE
similar appliances PK
MO, GE
84.17 Industrial or laboratory

furnaces and ovens, including
incinerators, non-electric：
6194 8417.1000 -Furnaces and ovens for the 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
roasting, melting or other CH, IS, AU, HK, MO, 1LD1
heat-treatment of ores, pyrites or 4 GE
of metals PK, KR
6195 8417.2000 -Bakery ovens, including biscuit 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
ovens CH, IS, AU, HK, MO, 1LD1
GE
4 PK, KR
-Others：
6196 8417.8010 ---Coke ovens 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
GE
4 PK, KR
6197 8417.8020 ---Burn furnaces for radioactive 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 35
waste CH, IS, KR, AU, HK, 1LD1
MO, GE
3.5 AP
6198 8417.8030 ---Cement rotary kilns 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
4 GE
7 PK, KR
AP
6199 8417.8040 ---Limestone decomposition 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
furnace CH, IS, AU, HK, MO, 1LD1
GE
4 PK, KR
943
(%) Rate (%)
6200 8417.8050 ---Refuse incinerator 10∆5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
4 PK
4.2 CH
7 KR
4.2 CH
4.5 PK
7 KR
ex84178090 Thermal cracking furnace ∆5

-Parts:
6202 8417.9010 ---For sponge iron rotary kiln 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
GE
4 PK
4.9 AP
6203 8417.9020 ---For coke ovens 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
GE
4 PK
4.9 AP
2.1 CH
4 PK
ex84179090 Furnace and radioactive waste ∆5

incinerator waste incineration
parts
84.18 Refrigerators, freezers and
other refrigerating or freezing
equipment, electric or other;
heat pumps other than air
conditioning machines of Tax
84.15:
-Combined refrigerator-freezers,
fitted with separate external
doors:
6205 8418.1010 ---Of a capacity exceeding 500 L 9 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 100
PE, CR, CH, IS, AU,
HK, MO, GE
7 KR
944
(%) Rate (%)
6206 8418.1020 ---Of a capacity exceeding 200 L, 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 1LD1 130
not exceeding 500 L CR, IS, AU, HK, MO,
GE
4.5 CH
6 KR
6207 8418.1030 ---Of a capacity not exceeding 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 1LD1 130
200 L CR, IS, AU, HK, MO,
GE
4.5 CH
-Refrigerators, household type:
--Compression-type:
6208 8418.2110 ---Of a capacity exceeding 500 L 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 130
HK, MO, GE
4 KR
6209 8418.2120 ---Of a capacity exceeding 50 L, 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 130
not exceeding 150 L PE, CR, CH, IS, AU, LD
HK, MO, GE
4 KR
5.2 AP
6210 8418.2130 ---Of a capacity not exceeding 50 8 0 AS, SG, PK, CL, NZ, 0 Favored Nation 130
L PE, CR, CH, IS, AU, LD
HK, MO, GE
4 KR
5.2 AP
--Others：
6211 8418.2910 ---Semiconductor freezing type 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
8 CH
6212 8418.2920 ---Absorption-type, electrical 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
4.5 CH
6 KR
10.8 PK
8 CH
-Freezers of the chest type, not

exceeding 800L capacity
：
945
(%) Rate (%)
6214 8418.3010 ---Of a refrigerating temperature 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 50
of -40℃ or lower CH, IS, AU, HK, MO,
GE
4 PK
---Of a refrigerating temperature

higher than -40℃:
6215 8418.3021 ----Of a capacity exceeding 500 L 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
6.9 CH
16.1 KR
23 PK
6216 8418.3029 ----Others 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
8 CH
-Freezers of the upright type, not

:
exceeding 900L capacity
6217 8418.4010 ---Of a refrigerating temperature 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation 50
of -40℃ or lower CH, IS, AU, HK, MO, LD
4 GE
PK
---Of a refrigerating temperature

higher than -40℃:
6218 8418.4021 ----Of a capacity exceeding 500 L 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
4.5 CH
6.3 AP
10.8 PK
6219 8418.4029 ----Others 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
GE
6220 8418.5000 -Other furniture (chests, cabinets, 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
display counters, show cases and CH, IS, AU, HK, MO, LD
the like) for storage and display, 4 GE
incorporating refrigerating or PK, KR
freezing equipment
-Other refrigerating or freezing

equipment; heat pumps:
--Heat pumps other than air
conditioning machines of Tax
84.15:
6221 8418.6120 ---Compression-type 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 90
4 PK, KR
5.9 AP
946
(%) Rate (%)
4.5 AP, CH
6 KR
6.3 PK
--Others:
6223 8418.6920 ---Refrigerating units 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 90
4 GE
4.5 KR
5.9 PK
AP
3 CH
4 PK, KR
5.9 AP
-Parts:
6225 8418.9100 --Furniture designed to receive 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
refrigerating or freezing IS, AU, HK, MO, GE 1LD1
equipment 5.4 CH
5.9 AP
7.2 KR
14.4 PK
--Others:
6226 8418.9910 ---Of refrigerating units and heat 9∆6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 90
pumps CH, IS, AU, HK, MO, LD
4 GE
PK, KR
---Others:
6227 8418.9991 ----Of freezing equipment of a 9∆6 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
refrigerating temperature of IS, KR, AU, HK, MO, LD
-40℃ or lower 4 GE
PK
6228 8418.9992 ----Of refrigerating or freezing 9∆6 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 100
equipment of a refrigerating CH, IS, AU, HK, MO,
temperature higher than -40℃ GE
and a capacity exceeding 500L 4 PK, KR
947
(%) Rate (%)
6229 8418.9999 ----Others 9∆6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
4 PK, KR
84.19 Machinery, plant or laboratory

,
equipment, whether or not
electrically heated (excluding 、
furnaces, ovens and other 、
equipment of Tax 85.14 ), for
the treatment of materials by a
process involving a change of
temperature such as heating,
cooking, roasting, distilling,
rectifying, sterilizing,
pasteurizing, steaming, drying,
evaporating, vaporizing,
condensing or cooling, other
than machinery or plant of a
kind used for domestic
purposes; instantaneous or
storage water heaters,
non-electric:
-Instantaneous or storage water
heaters, non-electric:
6230 8419.1100 --Instantaneous gas water heaters 8 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
8 CH
24.5 KR
35 PK
--Others:
6231 8419.1910 ---Solar water heater 8∆5 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, TW,
GE
6.4 AP
8 CH
35 PK
8 CH
6233 8419.2000 -Medical, surgical or laboratory 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
sterilizers CH, IS, KR, AU, HK, 1LD1
MO, GE
-Dryers:
6234 8419.3100 --For agricultural products 8 0 AS, CL, 0 LA, Favored 30
CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
948
(%) Rate (%)
6235 8419.3200 --For wood, paper pulp, paper or 9 0 AS, CL, 0 LA, Favored 30
paperboard NZ, PE, CR, Nation
CH, IS, KR, LD
AU, HK, MO,
TW, GE
4 PK
--Others:
6236 8419.3910 ---Breeze pottery blanks dryers 9 0 AS, CL, 0 Favored Nation 30
NZ, PE, CR, 1LD1
CH, IS, KR,
AU, HK, MO,
GE
3.6 PK
4.5 AP
NZ, PE, CR, 1LD1
CH, IS, AU,
HK, MO, TW
3.6 PK, KR, GE

4.5 AP
ex84193990 The sludge drying machine ∆5
ex84193990 The production of milk powder ∆4
with dryer
-distillation or rectification
equipment
6238 8419.4010 ---Stripping towers 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
PK, KR
4
6239 8419.4020 ---Rectifying towers 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
4 PK, KR
4 PK, KR
6241 8419.5000 -Heat exchange units 10 0 AS, SG, 0 LA, Favored 30

PK, CL, NZ, Nation
PE, CR, IS, LD
KR, AU, HK,
MO, TW, GE
4.2 CH
6.5 AP
ex84195000 Heat exchange device, made of 3.3#1.7
fluoropolymer, inlet pipe and
outlet pipe inner diameter not
exceeding 3 cm.
-Machinery for liquefying air or
other gases:
---Oxygen producers:
949
(%) Rate (%)
6242 8419.6011 ----Oxygen preparation volume no 12 0 AS, SG, 0 Favored Nation 30
less than 15000m3/h CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
5.9 PK
4 PK, KR
ex84196090 Through the gas condensate ∆5

separation and pollutants removal
of liquefaction equipment
-Other machinery, plant and
equipment:
6245 8419.8100 --For making hot drinks of for 10∆6 0 AS, SG, 0 LA, Favored 30
cooking or heating food CL, NZ, PE, Nation
CR, CH, IS, LD
AU, HK, MO,
GE
4 KR
4.5 PK
--Others:
6246 8419.8910 ---Hydroformed vessels 0 0 Favored Nation 30
LD
6247 8419.8990 ---Others 0 0 Favored Nation 30
LD
-Parts:
6248 8419.9010 ---Of water heaters 0 0 Favored Nation 100
LD
MO, TW, GE
84.20 Calendaring or other rolling
machines, other than for metals :
or glass, and cylinders therefor:
6250 8420.1000 -Calendaring or other rolling 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
machines IS, KR, AU, HK, MO, LD
TW, GE
4 PK
ex84201000 Textile calendars ∆6
ex84201000 Rolling machine, especially for 0
the manufacture of printed circuit
board or printed circuit (except
for processing metal or glass)
-Parts:
950
(%) Rate (%)
6251 8420.9100 --Cylinders 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 GE
PK
GE
4 PK
84.21 Centrifuges, including
centrifugal dryers; filtering or:
purifying machinery and
apparatus, for liquids
-Centrifuges, including
centrifugal dryers:
6253 8421.1100 --Cream separators 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 PK
--Clothes-dryers:
6254 8421.1210 ---Of a dry linen capacity not 7 0 AS, SG, 0 Favored Nation 70
exceeding 10kg CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.3 CH
7 KR
12.6 PK
NZ, PE, CR, 1LD1
CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
--Others:
6256 8421.1910 ---Water extractor 10∆6 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK, KR
6257 8421.1920 ---Solid-liquor separators 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
4 KR
4.5 PK
3 CH
4 KR
4.5 PK
-Filtering or purifying machinery

and apparatus for liquids:
951
Code (%) Rate (%)
--Of the household type
6259 8421.2110 ---Of the household type 7∆5 0 AS, SG, 0 Favored Nation 1LD1 63
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.6 AP
7 CH
17.5 PK, KR
---Others:
6260 8421.2191 ----Ship ballast water treatment 5 0 AS, PK, CL, 0 Favored Nation 1LD1 50
equipment NZ, PE,
CR, CH, IS,
AU, HK, MO,
TW, GE
3 KR
3.3 AP
NZ, PE,
CR, CH, IS,
AU, HK, MO,
TW, GE
3 KR
3.3 AP
ex8421219 Ballast water treatment equipment ∆2
9 with a filter
ex8421219 Stack type water purifying filter for ∆1
9 irrigation equipment
6262 8421.2200 --For filtering or purifying 8 0 AS, SG, 0 Favored Nation 1LD1 40
beverages other than water CL, NZ, PE,
CR, CH, IS,
AU, HK, MO
4.8 KR, GE
5.4 PK
6263 8421.2300 --Oil or petrol-filters for internal 8 0 AS, SG, 0 Favored Nation 1LD1 40
combustion engines CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
--Others:
6264 8421.2910 ---Press filters 5 0 AS, PK, CL, 0 Favored Nation 1LD1 40
NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
2 KR
3.3 AP
ex8421291 liquid filtration or purification 1.7#0.8
0 machines and devices made of
fluoropolymer films with a
thickness of not more than 140
microns
6265 8421.2990 ---Others 5 0 AS, PK, CL, 0 Favored Nation LD 40
NZ, PE,
CR, IS, KR,
AU, HK, MO,
TW, GE
1.5 CH
3.3 AP
952
(%) Rate (%)
ex84212990 Other liquid filtration or 1.7#0.8
purification machines and
devices made of fluoropolymer
films with a thickness of not
more than 140 microns
-Filtering or purifying machinery
and apparatus for gases:
6266 8421.3100 --Intake air filters for internal 10 0 AS, CL, 0 Favored Nation 40
combustion engines NZ, PE, CR, 1LD1
CH, IS, AU,
HK, MO, GE
4 PK
7 KR
--Others:
6267 8421.3910 ---Of the household type 7∆5 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, TW,
GE
4.5 CH
4.6 AP
6.8 PK
9.7 KR
---Dust collectors for industry
uses:
6268 8421.3921 ----Electrostatic 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
MO, TW, GE
3.3 AP
ex84213921 Gas filtration or purification 1.7#0.8
equipment and devices equipped
with stainless steel casing, inlet
pipe and outlet pipe inner
diameter not exceeding 1.3 cm
6269 8421.3922 ----Bag filter 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
MO, GE
3.3 AP

6270 8421.3923 ----Cyclone 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
MO, TW, GE
3.3 AP

6271 8421.3924 ----Electric bag composite dust 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
collector CH, IS, AU, HK, MO, 1LD1
TW, GE
3 KR
3.3 AP
953
Rate Rate (%)
(%)
equipment and devices equipped with
stainless steel casing, inlet pipe and
exceeding 1.3 cm
NZ, PE,
CR, CH, IS,
AU, HK, MO,
TW, GE
3 KR
3.3 AP
exceeding 1.3 cm
6273 8421.3930 ---Exhaust air filtering or purifying 5 0 AS, PK, CL, 0 Favored Nation LD 40
apparatus for internal combustion engines NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
3 KR
3.3 AP
ex84213930 Exhaust air filtering or purifying ∆3
apparatus for motorcycle engine
exceeding 1.3 cm
6274 8421.3940 ---Flue gas depressurization apparatus 5 0 AS, PK, CL, NZ, 0 Favored Nation LD 40
PE, CR, CH, IS,
KR, AU, HK,
MO, TW, GE
3.3 AP
exceeding 1.3 cm
6275 8421.3950 ---Flue gas denitrification apparatus 5 0 AS, PK, CL, NZ, 0 Favored Nation LD 40
PE, CR, CH, IS,
KR, AU, HK,
MO, TW, GE
3.3 AP
exceeding 1.3 cm
6276 8421.3990 ---Others 5 0 AS, PK, CL, 0 Favored Nation LD 40
NZ, PE,
CR, CH, IS,
AU, HK, MO,
TW, GE
2 KR
3.3 AP
954
exceeding 1.3 cm
-Parts:
--Of centrifuges, including centrifugal
dryers:
(%) Rate (%)
6277 8421.9110 ---Of clothes-dryers of a dry linen 0 0 Favored Nation LD 70
capacity not exceeding 10kg
LD
--Others:
6279 8421.9910 ---Of household-type filtering or 7∆5 0 AS, SG, 0 Favored Nation 100
purifying machines PK, CL, NZ, 1LD1
PE, CR, CH,
IS, AU, HK,
MO, GE
4 KR
4.6 AP
MO, TW, GE
3.3 AP
ex84219990 Parts of liquid membrane 1.7#0.8
filtration or purification device
and machine, made of fluorine
polymer thickness less than 140
microns filtration or purification;
gas filter equipment stainless
steel shell, entrance pipe and the
outlet pipe diameter not
exceeding 1.3 cm or purification
machines and apparatus parts
84.22 Dish washing machines;
machinery for cleaning or
drying bottles or other
containers; machinery for
filling, closing, sealing or
labelling bottles, cans, boxes,
bags or other containers;
machinery for capsuling
bottles, jars, tubes and similar
containers other packing or
wrapping machinery (including
heat-shrink wrapping
machinery); machinery for
aerating beverages:
-Dish washing machines:
6281 8422.1100 --Of the household type 8∆6 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 90
CH, IS, AU, HK, MO,
GE
4 PK
CL, NZ, PE, 1LD1
CR, CH, IS,
AU, HK, MO,
GE
5.6 KR
10.1 PK
6283 8422.2000 -Machinery for cleaning or drying 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 35
bottles or other CH, IS, AU, HK, MO, GE
4 PK, KR
955
-Machinery for filling, closing,
sealing, or labelling bottles, cans,
boxes, bags or other containers;
machinery for capsuling bottles,
jars, tubes and similar containers;
machinery for aerating beverages:
956
(%) Rate (%)
6284 8422.3010 ---Bottling or canning machinery 12 0 AS, SG, Favored
0 Nation LD 45
for beverages or liquid food CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.5 PK
4.8 KR
7.8 AP
ex84223010 With the automatic filling ∆10
equipment in dairy processing
---Machinery for packing cement:
6285 8422.3021 ----Automatic filling and sacking 8 0 AS, SG, Favored
0 Nation LD 45
machines CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.5 PK
4.8 KR
5.2 AP
6286 8422.3029 ----Others 8 0 AS, SG, Favored
0 Nation LD 45
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.5 PK
4.8 KR
5.2 AP
6287 8422.3030 ---Other packing machines 8 0 AS, SG, Favored
0 Nation LD 35
CL, NZ, PE,
CR, CH, IS,
KR, AU, HK,
MO, GE
4.5 PK
5.2 AP
ex84223030 Packing machines for fully ∆6
automatic aseptic filling
production lines (processing
speed≥ 2000 bottles/ hour)
6288 8422.3090 ---Others 8 0 AS, SG, Favored
0 Nation LD 35
CL, NZ, PE,
CR, CH, IS,
KR, AU, HK,
MO, GE
4.5 PK
5.2 AP
ex84223090 Pipette machines for fully ∆6
automatic filling production lines
(processing speed≥ 2000 bottles/
hour)
6289 8422.4000 -Other packing or wrapping 8 0 AS, SG, Favored
0 Nation LD 35
machinery (including heat-shrink CL, NZ, PE,
wrapping machinery) CR, CH, IS,
AU, HK, MO,
GE
4 PK, KR
5.2 AP
ex84224000 Sorting and taping machine for ∆5
semiconductor detection
-Parts:
957
(%) Rate (%)
6290 8422.9010 ---Of dish washing machines 8∆6 0 AS, SG, 0 Favored Nation LD 90
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
6291 8422.9020 ---Of bottling or canning 8.5 0 AS, CL, 0 Favored Nation LD 45
machinery for beverages or liquid NZ, PE, CR,
food
CH, IS, AU,
HK, MO
3.4 KR, GE
4 PK
6292 8422.9090 ---Others 8.5 0 AS, CL, 0 Favored Nation LD 35
NZ, PE, CR,
KR, AU, HK,
MO, GE
2.6 CH
4 PK
84.23 Weighing machinery (excluding
balances of a sensitivity of 50 mg
：
or better), including weight
operated counting or checking
machines; weighing machine
weights of all kinds:
6293 8423.1000 -Personal weighing machines, 6 0 AS, SG, 0 Favored Nation LD 80
including baby scales; household CL, NZ, PE,
scales
CR, IS, AU,
HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
-Scales for continuous weighing
of goods on conveyors:
6294 8423.2010 ---Electronic belt weighing 0 4 PK, KR 0 Favored Nation LD 80
machines
6295 8423.2090 ---Others 10 0 AS, CL, NZ, PE, 0 Favored Nation LD 80
CR, CH, IS, AU,
HK, MO, GE
4 PK, KR
-Constant weight scales and scales
for discharging a predetermined
weight of material into a bag or
container, including hopper scales:
6296 8423.3010 ---Rationed packing scales 10 0 AS, SG, 0 Favored Nation LD 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
ex84233010 Constant weight scales, rationed 0
packing bags or weighing
machinery for containers in
electronic, including hopper scales
6297 8423.3020 ---Rationed sorting scales 10 0 AS, SG, 0 Favored Nation LD 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
958
(%) Rate (%)
6298 8423.3030 ---Proportioning scales 10 0 AS, SG, CL, 0 Favored Nation LD 80
NZ, PE, CR, IS,
AU,
HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
electronic, including hopper
scales
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
electronic, including hopper
scales
-Other weighing machinery :
--Having a maximum weighing
capacity not exceeding 30kg:
6300 8423.8110 ---Account balances 0 4.2 KR 0 Favored Nation LD 80
4.5 PK
6301 8423.8120 ---Spring balances 10 0 AS, SG, 0 Favored Nation LD 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.2 KR
4.5 PK
6.1 CH
ex84238190 Other electronic weighing scales, 0
having a maximum weighing
capacity not exceeding 30KG
--Having a maximum weighing
capacity exceeding 30kg but not
exceeding 5000kg:
6303 8423.8210 ---Weighbridges 10 0 AS, SG, 0 Favored Nation LD 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
ex84238210 Other electronic weighbridges, 0
capacity exceeding 30KG but not
exceeding 5000KG, except
959
vehicle weighing scales
(%) Rate (%)
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4.2 KR
4.5 PK
ex84238290 Other electronic weighing 0
machinery, having a maximum
weighing capacity exceeding
30KG but not exceeding
5000KG, but the vehicle
weighing scales except
--Others:
6305 8423.8910 ---Weighbridges 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 80
CH, IS, AU, LD
HK, MO, GE
4 PK, KR
ex84238910 Other electronic track scales, 0
capacity exceeding 5000KG
6306 8423.8920 ---Track scales 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 80
GE
4 PK, KR
6307 8423.8930 ---Hanging scales 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 80
GE
4 PK, KR
GE
4 PK, KR
6309 8423.9000 -Weighing machine weights of all 8 0 AS, SG, 0 Favored Nation 80
kinds; parts of weighing CL, NZ, PE, LD
machinery CR, IS, AU,
HK, MO, GE
3 CH
4 PK, KR
ex84239000 Electronic weighing instrument 0
parts, but the parts of vehicle
weighing scales except
84.24 Mechanical appliances (whether or
not hand-operated) for projecting,
dispersing or spraying liquids or
powders; fire extinguishers,
whether or not charged; spray
guns and similar appliances; steam
or sand blasting machines and
960
similar jet projecting machines:
(%) Rate (%)
6310 8424.1000 -Fire extinguishers, whether or 8 0 AS, CL, 0 Favored Nation 1LD1 70
not charged NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK
5 KR
6311 8424.2000 -Spray guns and similar 8 0 AS, CL, 0 Favored Nation 1LD1 40
appliances NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4 PK
5.2 AP
6312 8424.3000 -Steam or sand blasting machines 8 0 AS, CL, 0 Favored Nation 1LD1 40
and similar jet projecting machines NZ, PE, CR,
IS, AU, HK,
MO, TW, GE
2.5 CH
3.3 KR
4 PK
-Agricultural or horticultural
sprayers:
6313 8424.4100 --Portable sprayers 8 0 AS, CL, 0 Favored Nation 1LD1 30
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4 PK
5.2 AP
6314 8424.4900 --Others 8 0 AS, CL, 0 Favored Nation 1LD1 30
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4 PK
5.2 AP
-Other appliances:
6315 8424.8200 --Agricultural or horticultural 8 0 AS, CL, 0 Favored Nation 1LD1 30
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4 PK
5.2 AP
--Others:
6316 8424.8910 ---Of the household type 0 0 Favored Nation LD 80
6317 8424.8920 ---praying robot 0 0 Favored Nation LD 30
---Others:
6318 8424.8991 ----Marine cabinet washer 0 0 Favored Nation LD 30
6319 8424.8999 ----Others 0 0 Favored Nation LD 30
-Parts:
6320 8424.9010 ---Of the apparatus of Tax 8424. 0 0 Favored Nation LD 70
1000
6321 8424.9020 ---Of the apparatus of Tax 8424. 0 0 Favored Nation LD 80
8910
961
962
(%) Rate (%)
6322 8424.9090 ---Others 0 0 Favored Nation LD 30
84.25 Pulley tackle and hoists other
than skip hoists winches and
capstans; jacks:
-Pulley tackle and hoists other
than skip hoists or hoists of a
kind used for raising vehicles:
6323 8425.1100 --Powered by electric motor 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
3.6 KR
2 GE
KR
-Winches; capstans:
--Powered by electric motor:
6325 8425.3110 ---Pit-head winding gear; winches 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
specially designed for use CH, IS, AU, HK, MO, LD
underground GE
4 PK, KR
7 AP
3 GE
KR
--Others:
6327 8425.3910 ---Pit-head winding gear; winches 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
specially designed for use CH, IS, AU, HK, MO, LD
underground GE
4 PK, KR
7 AP
3 GE
KR
-Jacks; hoists of a kind used for

raising vehicles:
6329 8425.4100 --Built-in jacking systems of a 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
type used in garages CH, IS, KR, AU, HK, LD
MO, GE
2 AP
963
(%) Rate (%)
--Other jacks and hoists,
hydraulic :
6330 8425.4210 ---Hydraulic jacks 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
CH, IS, AU, HK, MO,
3 GE
KR
--Others：
6332 8425.4910 ---Other jacks 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2 GE
KR
GE
4 PK, KR
84.26 Ships derricks; cranes,

including cable cranes; mobile
lifting frames, straddle
、
carriers and works trucks fitted
with a crane:
-Overhead travelling cranes,
transporter cranes, gantry cranes,
bridge cranes, mobile lifting
frames and straddle carriers：
--Overhead travelling cranes on ：
fixed support：
6334 8426.1120 --Bridge cranes, all-purpose 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK
4.8 KR
GE
4 PK
4.8 KR
6336 8426.1200 --Mobile lifting frames on tyres 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
and straddle carriers CH, IS, AU, HK, MO, LD
3.6 GE
KR
--Others：
964
(%) Rate (%)
6337 8426.1910 ---Ship loading cranes 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
2.5 AP
3 KR
---Ship unloading cranes:

6338 8426.1921 ----Grab ship unloading cranes 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
3 GE
3.3 KR
AP
3 GE
3.3 KR
AP
6340 8426.1930 ---Gantry cranes 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK
6 KR
6.5 AP
---Loading and unloading

bridges:
6341 8426.1941 ----Frame loading and unloading 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
bridges CH, IS, AU, HK, MO,
GE
4 PK
6 KR
6.5 AP
6342 8426.1942 ----Container loading and 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
unloading bridges CH, IS, AU, HK, MO,
GE
4 PK
6 KR
6.5 AP
6343 8426.1943 ----Derrick loading and unloading 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
bridges CH, IS, AU, HK, MO,
GE
4 PK
6.5 AP
7 KR
965
(%) Rate (%)
CH, IS, AU, HK, MO,
GE
4 PK
6 KR
6.5 AP
6345 8426.1990 ---Others 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 30
4 PK
6.5 AP
7 KR
6346 8426.2000 -Tower cranes 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
4 PK
7 KR
6347 8426.3000 -Portal or pedestal jib cranes 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
3.6 KR
-Other machinery, sell-propelled:
--On Lyres:
6348 8426.4110 ---Wheel-mounted cranes 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
3 GE
3.5 KR
AP
3 GE
KR
--Others:
6350 8426.4910 ---Crawler cranes 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
4 PK
4.8 KR
5.6 AP
966
(%) Rate (%)
3.9 CH
5.6 AP
5.9 PK
7.8 KR
-Other machinery :
6352 8426.9100 --Designed for mounting on road 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
vehicles CH, IS, AU, HK, MO, LD
GE
4 PK
7 KR
3.6 GE
KR
84.27 Fork-lift trucks; other works

trucks fitted with lifting or
handling equipment:
-Self-propelled trucks powered
by an electric motor:
6354 8427.1010 ---Track alleyway stackers 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 GE
PK
6355 8427.1020 ---Trackless alleyway stackers 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK
5.4 KR
4 GE
PK
-Other sell-propelled trucks:

6357 8427.2010 ---Fork-lilt trucks cranes 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
IS, KR, AU, HK, MO,
GE
4 PK
5.9 AP
967
(%) Rate (%)
IS, KR, AU, HK, MO,
GE
4 PK
5.9 AP
6359 8427.9000 -Other trucks 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
IS, KR, AU, HK, MO,
GE
4 PK
84.28 Other lifting, handling, loading
or unloading machinery (for
example, lifts, escalators,
conveyors , funiculars):
-Lifts and skip hoists:
6360 8428.1010 ---Designed for the transport of 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
persons IS, AU, HK, MO, GE LD
2.4 CH
3.2 KR
4 PK
5.2 AP
ex84281010 Accessibility lilts ∆4

MO, TW, GE
3.9 AP
6362 8428.2000 -Pneumatic elevators and 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
conveyors CH, IS, AU, HK, MO, LD
3 GE
KR
-Other continuous-action
elevators and conveyors, for
goods or materials:
6363 8428.3100 --Specially designed for 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
underground use CH, IS, KR, AU, HK,
MO, GE
6364 8428.3200 --Other, bucket type 5 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 30
CR, IS, AU, HK, MO,
GE
2 KR
968
(%) Rate (%)
6365 8428.3300 --Other, belt type 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
TW, GE
3 KR
3.3 AP
--Others:
6366 8428.3910 ---Chain type 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
TW, GE
3 KR
3.3 AP
6367 8428.3920 ---Roller type 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
TW, GE
2 KR
3.3 AP
IS, KR, AU, HK, MO,
TW, GE
2.6 CH
3.3 AP
6369 8428.4000 -Escalators and moving 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
walkways CH, IS, KR, AU, HK,
MO, GE
-Funiculars, chair-lifts,
ski-draglines; traction
mechanisms for funiculars:
6370 8428.6010 ---Cargo aerial cableways: 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
IS, KR, AU, HK, MO,
GE
4 PK
5.6 AP
---Passenger aerial cableways:

6371 8428.6021 ----Mono-cable endless 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
IS, KR, AU, HK, MO,
GE
4 PK
5.6 AP
969
(%) Rate (%)
6372 8428.6029 ----Others 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
IS, KR, AU, HK, MO,
GE
4 PK
5.6 AP
CH, IS, AU, HK, MO,
GE
3.2 KR
4 PK
-Other machinery :
6374 8428.9010 ---Mine wagon pushers, 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
locomotive or wagon traversers, CH, IS, AU, HK, MO,
wagon tippers and similar GE
railway wagon handling 4 KR
equipment 4.5 PK
6375 8428.9020 ---Machinery parking equipment 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
2 KR
---Unloading machinery:
6376 8428.9031 ----Stacker reclaimers machinery 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
1.5 CH
3 KR
6377 8428.9039 ----Others 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
1.5 CH
3 KR
6378 8428.9040 ---Handling robot 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
1.5 CH
3 KR
1.5 CH
3 KR
970
(%) Rate (%)
84.29 Self-propelled bulldozers,
angledozers, graders, levelers,
scrapers, mechanical shovels,
excavators, shovel loaders,
tamping machines and road
rollers:
-Bulldozers and angledozers:
--Track laying:
6380 8429.1110 ---With an engine of an output 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 17
exceeding 235.36kW (320HP) IS, KR, AU, HK, MO, LD
4 GE
4.9 PK
AP
4 GE
4.9 PK
AP
--Others:
6382 8429.1910 ---With an engine of an output 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 17
exceeding 235.36kW (320HP) IS, KR, AU, HK, MO, LD
4 GE
PK
4 GE
PK
-Graders and levelers:

6384 8429.2010 ---With an engine of an output 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
exceeding 235. 36kW (320HP) CH, IS, KR, AU, HK, LD
MO, GE
3.5 AP
MO, GE
3.5 AP
-Scrapers:
6386 8429.3010 ---Having a capacity of shovel 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
exceeding 10m3 CH, IS, KR, AU, HK,
MO, GE
2.1 AP
971
(%) Rate (%)
CH, IS, KR, AU, HK,
MO, GE
3.5 AP
-Tamping machines and road

rollers:
---Sell-propelled road rollers:
6388 8429.4011 ----Vibration type, of a 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
deadweight of 18t or more IS, KR, AU, HK, MO, LD
4 GE
4.9 PK
AP
4 GE
5.6 PK
AP
MO, GE
4.2 AP
-Mechanical shovels, excavators

and shovel loaders:
6391 8429.5100 --Front-end shovel loaders 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2 GE
KR
--Machinery with a 360° revolving

super-structure:
---Excavators:
6392 8429.5211 ----Tyre-mounted 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK
7.2 AP, KR
6393 8429.5212 ----Track-mounted 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK
CH, IS, AU, HK, MO,
GE
4 PK
5.2 AP, KR
972
(%) Rate (%)
CH, IS, AU, HK, MO,
GE
4 PK
5.2 AP, KR
IS, KR, AU, HK, MO,
GE
4 PK
84.30 Other moving, grading,,
levelling, scraping, excavating,
tamping, compacting,
extracting or boring
machinery, for earth, minerals
or ores; pile-drivers and
pile-extractors; snow-ploughs
and snow-blowers:
6397 8430.1000 -Pile-drivers and pile-extractors 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK, KR
6398 8430.2000 -now-ploughs and snow-blowers 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK, KR
-Coal or rock cutters and tunneling

machinery :
--Self-propelled:
6399 8430.3110 ---Mining (cutting) coal machine 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
4 PK, KR
6400 8430.3120 ---Rock drilling machine 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
4 PK, KR
6401 8430.3130 ---Tunnel boring machine 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
4 PK, KR
2.4 KR
-Other boring or sinking
machinery :
--Sell-propelled:
---Oil and natural gas drilling
machinery :
973
(%) Rate (%)
6403 8430.4111 ----Of drilling depth of 6000m or 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
more CH, IS, KR, AU, HK,
MO, GE
3.5 AP
CH, IS, KR, AU, HK,
MO, GE
3.5 AP
---Other drilling machinery :
6405 8430.4121 ----Of drilling depth of 6000m or 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
more CH, IS, KR, AU, HK, LD
MO, GE
3.5 AP
6406 8430.4122 ----Crawler boring machinery 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
of drilling depth not exceeding CH, IS, AU, HK, MO, GE LD
6000m 2 KR
6407 8430.4129 ----Other boring machinery of 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
drilling depth exceeding 6000m CH, IS, KR, AU, HK, LD
MO, GE
MO, GE
2 KR
-Other machinery, sell-propelled:

6410 8430.5010 ---For oil production 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
2.1 AP
6411 8430.5020 ---Mining power shovels 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 PK
---Mining drills:
974
(%) Rate (%)
6412 8430.5031 ----Gear wheel diameter more 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
than 380mm CH, IS, KR, AU, HK,
MO, GE
3.5 AP
CH, IS, KR, AU, HK,
MO, GE
3.5 AP
3 KR
-Other machinery, not

self-propelled:
6415 8430.6100 --Tamping or compacting 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
machinery CH, IS, KR, AU, HK, LD
MO, GE
--Others:
---Engineering drills:
6416 8430.6911 ----Boring casing diameter more 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
than 3m CH, IS, KR, AU, HK, LD
MO, GE
4.2 AP
2.4 KR
6418 8430.6920 ---Scrapers 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
4.2 AP
CH, IS, KR, AU, HK,
MO, GE

principally with the machinery
of Tax 84. 25 to 84. 30:
6420 8431.1000 -Of machinery of Tax 84. 25 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
975
(%) Rate (%)
-Of machinery of Tax 84. 27:
6421 8431.2010 ---Drive-axle with differential 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
and parts thereof, whether or not CH, IS, AU, HK, MO,
provided transmission GE
components 3.6 KR
3.9 AP
CH, IS, AU, HK, MO,
GE
3.6 KR
3.9 AP
-Of machinery of Tax 84. 28:

6423 8431.3100 --Of lifts, skip hoists or escalators 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
ex84313100 Parts of accessibility lifts ∆1

2.5 GE
3 APKR
-Of machinery of Tax 84.26, 84.29

or 34.30:
6425 8431.4100 --Buckets, shovels, grabs and 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
grips CH, IS, AU, HK, MO, LD
2.4 GE
3.9 KR
AP
6426 8431.4200 --Bulldozer or angledozer blades 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
--Parts of boring or sinking

machinery of Tax 8430.41 or
8430.49:
6427 8431.4310 ---Of oil and natural gas drilling 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
machinery CH, IS, KR, AU, HK, LD
MO, GE
2.6 AP
976
(%) Rate (%)
6428 8431.4320 ---Of other drilling machinery 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
2.6 AP
2 GE
3.3 KR
AP
--Others:
6430 8431.4920 ---Drive-axle with differential and 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
parts thereof, whether or not CH, IS, AU, HK, MO, LD
provided transmission components 3 GE
3.3 KR
AP
---Others:
6431 8431.4991 ----For electrical shovels for 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
mining CH, IS, AU, HK, MO, LD
2 GE
3.3 KR
AP
3 GE
3.3 KR
AP
84.32 Agricultural, horticultural or

forestry machinery for soil
preparation or cultivation;
lawn or sports-ground rollers:
6433 8432.1000 -Ploughs 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
2 GE
KR
-Harrows, scarifiers, cultivators,

weeders and hoes:
6434 8432.2100 --Disc harrows 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
MO, GE
977
(%) Rate (%)
-Seeders, planters and
trans-planters:
--No-till direct seeders, planters and
trans-planters:
---No-till direct seeders:
6436 8432.3111 ----Seeders for grain 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
2.6 AP
1.6 GE
2.6 KR
AP
---No-till direct seeders

6438 8432.3121 ----Planters for potato 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
2.6 AP
MO, GE
2.6 AP
---No-till direct trans-planters:

6440 8432.3131 ----Tans-planters for rice 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
2.6 AP
2.4 GE
2.6 KR
AP
--Others:
---Seeders:
6442 8432.3911 ----Seeders for grain 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
2.6 AP
978
(%) Rate (%)
GE
1.6 KR
2.6 AP
---Planters:
6444 8432.3921 ----Planters for potato 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
2.6 AP
MO, GE
2.6 AP
---Trans-planters:
6446 8432.3931 ----Trans-planters for rice 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
2.6 AP
6447 8432.3939 ----Others 4 0 AS, PK, CL, NZ, PE, 0 Favored Nation 30
CR, CH, IS, AU, HK, 1LD1
MO, GE
2.4 KR
2.6 AP
-Manure spreaders and fertilizer

distributors:
6448 8432.4100 --Manure spreaders 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
6449 8432.4200 --Fertilizer distributors 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
-Other machinery:
6450 8432.8010 ---Lawn or sports-ground rollers 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
GE
4 PK
4.2 KR
5.6 AP
979
(%) Rate (%)
MO, GE
MO, GE
84.33 Harvesting or threshing

machinery, including straw or
fodder balers; grass or hay ,
mowers; machines for cleaning,
sorting or grading eggs, fruit or
other agricultural produce,
other than machinery of Tax
84.37:
-Mowers for lawns, parks or sports
grounds:
6453 8433.1100 --Powered, with the cutting device 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
rotating in a horizontal plane CH, IS, KR, AU, HK, 1LD1
MO, GE
MO, GE
6455 8433.2000 -Other mowers, including cutter 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
bars for tractor CH, IS, KR, AU, HK, 1LD1
MO, GE
6456 8433.3000 -Other haymaking machinery 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
6457 8433.4000 -Straw or fodder balers, including 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
pick-up balers CH, IS, AU, HK, MO, GE 1LD1
3 KR
-Other harvesting machinery;

threshing machinery:
6458 8433.5100 --Combine harvester-threshers 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 17
GE
4 PK
4.8 KR
5.2 AP
ex84335100 Combine harvester-threshers, ∆5

power≥ 160HP
980
(%) Rate (%)
6459 8433.5200 --Other threshing machinery 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
GE
4 PK
6460 8433.5300 --Root or tuber harvesting 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
machines CH, IS, AU, HK, MO, 1LD1
GE
3.2 KR
4 PK
ex84335300 Potatoes, beets harvesting ∆4

machines, power ≥ 160 HP
--Others:
6461 8433.5910 ---Sugarcane harvesters 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 PK
5.6 AP
ex84335910 Sugarcane harvesting machines, ∆4

power ≥160 HP
6462 8433.5920 ---Cotton picker 8∆5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 PK
5.6 AP
4 PK
ex84335990 Tea picker ∆4

ex84335990 Sell-propelled silage harvester ∆5
-Machines for cleaning, sorting
or grading eggs, fruit or other
agricultural produce:
6464 8433.6010 ---Machine for cleaning, Sorting 5 0 AS, PK, CL, NZ, PE, CR, 30
or grading eggs CH, IS, AU, HK, MO, GE
2 KR
6465 8433.6090 ---Others 5 0 AS, PK, CL, NZ, PE, CR, 30

2 KR
-Parts:
981
(%) Rate (%)
6466 8433.9010 ---Of combine harvester-threshers 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
GE
3 KR
CH, IS, KR, AU, HK,
MO, GE
84.34 Milking machines and dairy

machinery:
6468 8434.1000 -Milking machines 8 0 AS, CL, NZ, CR, CH, 0 Favored Nation 20
4 PK, KR
6469 8434.2000 -Dairy machinery 6∆2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
4.2 AP
MO, GE
84.35 Presses, crushers and similar

machinery used in the
manufacture of wine, cider, fruit
juices or similar beverages:
6471 8435.1000 -Machinery 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK, KR
MO, GE
84.36 Other agricultural,
horticultural, forestry,
poultry-keeping or bee-keeping
machinery, including
germination plant fitted with
mechanical or thermal
equipment; poultry incubators
and brooders:
6473 8436.1000 -Machinery for preparing animal 7 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
feeding stuffs AU, HK, MO, GE 1LD1
3.6 CH
4 PK
4.2 KR
-Poultry-keeping machinery;
poultry incubators and brooders:
982
(%) Rate (%)
6474 8436.2100 --Poultry incubators and brooders 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
GE
3 KR
GE
4 PK
7 KR
6476 8436.8000 -Other machinery 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK, KR
ex84368000 Self-propelled type feed-mixing ∆5
and feeding vehicle
ex84368000 Silage cutting feeders ∆3
-Parts:
6477 8436.9100 --Of poultry-keeping machinery or 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
poultry incubators and brooders CH, IS, AU, HK, MO, 1LD1
GE
3.6 KR
6478 8436.9900 --Others 6 0 AS, PK, CL, NZ, PE, 0 Favored Nation 17
GE
2.4 KR
3.1 CH
84.37 Machines for cleaning, sorting
or grading seed, grain or dried
leguminous vegetables;
machinery used in the milling
industry or for the working of
cereals or dried leguminous
vegetables, other than
farm-type machinery:
-Machines for cleaning, sorting or
grading seed, grain or dried
leguminous vegetables:
6479 8437.1010 ---Optical color granule sorter ) 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
(color sorter) CH, IS, AU, HK, MO, 1LD1
GE
4 PK, KR
GE
4 PK
7 KR
GE
4 PK
5.2 AP
7 KR
983
(%) Rate (%)
6482 8437.9000 -Parts 6 0 AS, PK, CL, NZ, PE, 0 Favored Nation 30
GE
1.8 CH
2.4 KR
84.38 Machinery, not specified or

included else-where in this
Chapter, for the industrial
preparation or manufacture of
food or drink, other than
machinery for the extraction or
preparation of animal or fixed
vegetable fats or oils:
6483 8438.1000 -Bakery machinery and 7 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 30
machinery for the manufacture of AU, HK, MO, GE
macaroni, spaghetti or similar 2.1 CH
products 4 PK
4.2 KR
6484 8438.2000 -Machinery for the manufacture 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
of confectionery, cocoa or IS, KR, AU, HK, MO,
chocolate GE
4 PK
6485 8438.3000 -Machinery for sugar 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
manufacture AU, HK, MO, GE LD
4 PK, KR
6486 8438.4000 -Brewery machinery 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
2.8 KR
4 PK
6487 8438.5000 -Machinery for the preparation of 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
meat or poultry CH, IS, AU, HK, MO, LD
GE
2.8 KR
4 PK
6488 8438.6000 -Machinery for the preparation of 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
fruits, nuts or vegetables CH, IS, AU, HK, MO, LD
GE
4 PK, KR
6489 8438.8000 -Other machinery 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 30
KR, AU, HK, MO, TW,
GE
2.6 CH
4 PK
5.2 AP
984
(%) Rate (%)
6490 8438.9000 -Parts 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, GE
84.39 Machinery for making pulp of

fibrous cellulosic material or
for making or finishing paper
or paperboard:
6491 8439.1000 -Machinery for making pulp of 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
fibrous cellulosic material CH, IS, AU, HK, MO,
GE
3.3 KR
4 PK
6492 8439.2000 -Machinery for making paper or 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 30
paper board KR, AU, HK, MO, TW,
GE
2.5 CH
4 PK
5.6 AP
6493 8439.3000 -Machinery for finishing paper or 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
paper board IS, KR, AU, HK, MO,
TW, GE
4 PK
-Parts:
6494 8439.9100 --Of machinery for making pulp 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
of fibrous cellulosic material CH, IS, AU, HK, MO, LD
3.6 GE
KR
GE
1.8 CH
3 AP
3.6 KR
84.40 Book-binding machinery,

:
including book-sewing
machines:
-Machinery:
6496 8440.1010 ---Sewing machine 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
GE
4 PK, KR
7 AP
6497 8440.1020 ---Adhesive binders 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
4.8 KR
5.4 PK
985
(%) Rate (%)
CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4.8 KR
5.4 PK
6499 8440.9000 -Parts 8 0 AS, CL, 0 Favored Nation 1LD1 35
NZ, PE, CR,
IS, KR, AU,
HK, MO, GE
2.4 CH
4 PK
84.41 Other machinery for making
up paper pulp, paper or :
paperboard, including cutting
machines of all kinds:
6500 8441.1000 -Cutting machines 12 0 AS, SG, 0 Favored Nation LD 50
CL, NZ, PE,
CR, IS, AU,
HK, MO, TW,
GE
4.8 KR
5.4 PK
6501 8441.2000 -Machines for making bags, 12 0 AS, SG, 0 Favored Nation LD 30
sacks or envelopes CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
7.8 AP
-Machines for making cartons,
boxes, cases, tubes, drums or
similar containers, other than by
molding:
6502 8441.3010 ---Machines for paper, plastic and 12 0 AS, SG, 0 Favored Nation 1LD1 30
aluminum composite can CL, NZ, PE,
CR, IS, AU,
manufacture
HK, MO, GE
4.1 CH
5.4 KR
6.1 PK
7.8 AP
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.1 CH
6.1 PK
7.8 AP
9.4 KR
6504 8441.4000 -Machines for molding products in 12 0 AS, SG, 0 Favored Nation LD 30
paper pulp, paper or paperboard CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
5.4 PK
986
8.4 KR
987
Rate (%) Rate (%)
-Other machinery :
6505 8441.8010 ---Machines for paper plastic and 12 0 AS, SG, 0 Favored Nation LD 30
aluminum flexible packaging CL, NZ, PE,
manufacture CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
7.8 AP
CL, NZ, PE,
CR, IS, AU, HK,
MO, TW, GE
3.6 CH
4.8 KR
5.4 PK
7.8 AP
-Parts:
6507 8441.9010 ---Of cutting machines 8 0 AS, CL, 0 Favored Nation LD 50
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
ex84419010 Bowed roll, of a kind used in paper ∆3
cutter
ex84419010 Bowed roll, of a kind used in paper ∆4
cutter
6508 8441.9090 ---Others 8 0 AS, CL, NZ, PE, 0 Favored Nation LD 30
CR, IS, KR, AU,
HK, MO, GE
4 PK
84.42 Machinery, apparatus and
equipment (other than the
machine tools of Tax 84.56 to
84.65) for preparing or making
plates, cylinders or other printing
,
components; plates, cylinders and
other printing components; plates,
cylinders and lithographic stones,
prepared for printing purposes
(for example, planed, grained or
polished):
-Machinery, apparatus and
equipment:
6509 8442.3010 ---Type casters 0 4 PK 0 Favored Nation LD 35
---Other machinery, apparatus and
equipment for typesetting:
6510 8442.3021 ----Machines for preparing CTP 0 4 PK 0 Favored Nation LD 35
plates
6511 8442.3029 ----Others 0 4 PK 0 Favored Nation LD 35
5.4 KR
6512 8442.3090 ---Others 0 4 PK 0 Favored Nation LD 35
5.4 KR
6513 8442.4000 -Parts of the foregoing machinery, 0 4 PK 0 Favored Nation LD 20
apparatus or equipment
6514 8442.5000 --Plates, cylinders and other printing 0 4 PK 0 Favored Nation LD 35
components; plates, cylinders and
lithographic stones, prepared for ,
printing purposes (for example,
planed, grained or polished)
988
(%) (%) Rate (%)
84.43 Printing machinery used for
printing, cylinders and other
printing components of Tax 84.42;
other printers, copying machines
and facsimile machines, whether or
not combined; parts and
accessories there of:
-Printing machinery used for
printing by means of plates,
cylinders and other printing
components of Tax 84.42:
6515 8443.1100 --Offset printing machinery 10 0 AS, CL, 0 Favored Nation LD 35
reel-led NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK, KR
7 AP
6516 8443.1200 --Offset printing machinery 10 0 AS, SG, 0 Favored Nation LD 35
sheet-fed, office type (using CL, NZ, PE,
sheets with one side not CR, IS, AU,
exceeding 22cm and the other HK, MO, GE
side not exceeding 36cm in the 3.6 CH
unfolded state)
4.8 KR
5.4 PK
--Other offset printing
machinery:
---Sheet led:
6517 8443.1311 ----Single color 10 0 AS, CL, 0 Favored Nation LD 35
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK, KR
7 AP
6518 8443.1312 ----Double colors 10 0 AS, CL, 0 Favored Nation LD 35
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK, KR
7 AP
6519 8443.1313 ----Four colors 10 0 AS, CL, 0 Favored Nation LD 35
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 KR
4.5 PK
7 AP
ex84431313 Four-color sheet fed offset ∆7
printing presses (single-folio
single-side printing speed ≥
17000 pcs/hour). Four-color
sheet fed offset printing press
(single folio double-side printing
speed ≥ 13000 pcs/hour).
Four-color sheet fed offset
printing press (sheet-wise or
full-sheet single-folio single-side
printing speed ≥ 13000 pcs/hour)
NZ, PE, CR,
CH, IS, AU,
989
HK, MO, GE
4 KR
4.5 PK
7 AP
990
(%) Rate (%)
ex84431319 Five (or higher)-color sheet fed ∆7
offset printing press (single-folio
single-side printing speed ≥
17000 pcs/hour; single folio
double-side printing speed ≥
13000 pcs/hour; sheet-wise or
full-sheet single-folio single-side
printing speed ≥ 13000 pcs/hour)
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK, KR
7 AP
6522 8443.1400 --Letterpress printing machinery, 10 0 AS, SG, 0 Favored Nation 35
reeled, excluding flexographic CL, NZ, PE, LD
printing CR, IS, AU,
HK, MO, GE
3.6 CH
5.4 PK
6523 8443.1500 --Letterpress printing machinery, 10 0 AS, SG, 0 Favored Nation 35
reeled, excluding flexographic CL, NZ, PE, LD
printing CR, IS, AU,
HK, MO, GE
3.6 CH
5.4 PK
6524 8443.1600 --Flexographic printing 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
machinery CH, IS, AU, HK, MO, LD
GE
4 PK
ex84431600 Flexographic printing machinery ∆3
(flexible press), linear speed ≥
350m/min, width ≥ 800 mm
ex84431600 Flexographic press, unit-Type, ∆5
linear speed ≥ 160m/min, 250mm
≤ width < 800 mm (with function
of stamping or holography or
screen printing)
6525 8443.1700 --Gravure printing machinery 10 0 AS, SG, 0 Favored Nation 35
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.4 CH
6.5 AP
11.5 PK
11.7 KR
ex84431700 Gravure printing machinery, ∆9
linear speed ≥ 350m/
--Others:
---Screen printing machinery:
6526 8443.1921 ----Cylinder screen press 10 0 AS, CL, 0 Favored Nation 35
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK, KR
6.5 AP
ex84431921 Rotary screen-printing machines ∆6
for textile
991
(%) Rate (%)
6527 8443.1922 ----Platen screen press 10 0 AS, CL, 0 Favored Nation 35
NZ, PE, CR, LD
IS, AU, HK,
MO, TW, GE
3 CH
4.5 PK
6 KR
9 AP
ex84431922 Flat screen-printing machines for ∆6
textile
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
4 PK, KR
6.5 AP
NZ, PE, CR, LD
CH, IS, KR,
AU, HK, MO,
TW, GE
4 PK
5.2 AP
-Other printers, copying
machines and facsimile
machines, whether or not
combined:
--Machines which perform two or
more of the functions of printing,
copying or facsimile
transmission, capable of
connecting to an automatic data
processing machine or to a
network:
6530 8443.3110 ---Electrostatic (3.3∆3)#1.7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
photosensitive-type CH, IS, AU, HK, MO, LD
4.5 GE
PK
LD
----Other, capable of connecting
to an automatic data processing
machine or to a network:
---Printer of a kind solely used in
the machines of Tax 84.71:
6532 8443.3211 ----Stylus printers 0 0 Favored Nation 14
LD
6533 8443.3212 ----Laser printers 0 0 Favored Nation 14
LD
6534 8443.3213 ----Ink-jet-printer 0 0 Favored Nation 14
LD
6535 8443.3214 ----Thermal printers 0 0 Favored Nation 14
LD
LD
---Digital printing machines:
6537 8443.3221 ----Ink-jet printing machines 2.7#1.3 0 AS, SG, 0 Favored Nation 30
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
3.2 KR
4 PK
992
993
(%) Rate (%)
6538 8443.3222 ----Electrostatic photographic 2.7#1.3 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 35
printing machines (laser printing CH, IS, AU, HK, MO,
machines) GE
1.8#0.8 AP
4 PK
4.8 KR
6539 8443.3229 ----Others 2.7#1.3 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
1.8#0.8 AP
3.2 KR
4 PK

--Others:
---Electrostatic photo-copying
apparatus:
6541 8443.3911 ----Operating by reproducing the 0 0 Favored Nation 70
original image directly onto the LD
copy (direct process)
6542 8443.3912 ----Operating by reproducing the 5#3.8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
original image via an CH, IS, AU, HK, MO, LD
intermediate onto the copy 4 GE
(indirect process) PK
---Other photocopying
apparatus:
6543 8443.3921 ----Incorporating an optical 0 0 Favored Nation 70
system LD
6544 8443.3922 ----Of the contact type 11#8.3 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
6 CH
6545 8443.3923 ----Thermo copying apparatus 11#8.3 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
6 CH
6546 8443.3924 ----Thermo-sublime copying 11#8.3 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
apparatus IS, KR, AU, HK, MO, GE 1LD1
6 CH
---Digital printing machines:

6547 8443.3931 ----Ink-jet printing machines 4#3 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
MO, GE
4 PK
994
995
(%) Rate (%)
6548 8443.3932 ----Electrostatic photographic 4#3 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 35
printing machine (Laser printing IS, KR, AU, HK, MO,
machines) GE
2.6#2 AP
4 PK
6549 8443.3939 ----Others 4#3 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 30
2.6#2 AP
3.2 KR
4 PK

-Parts and accessories:
--Parts and accessories of
printing machinery used for
printing by means of plates,
cylinders and other printing
components of Tax 84. 42:
---Machines for uses ancillary to
printing:
6551 8443.9111 ----Roll material feeder 4#2 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 35
IS, AU, HK, MO, GE
3.6#2 CH
4.8 KR
5.4 PK
6552 8443.9119 ----Others 4#2 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 35
4.8 KR
5.4 PK
6553 8443.9190 ---Others 2#1 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 20
CR, IS, AU, HK, MO,
GE
1.8#1 CH
2.4 KR
ex84439190 Ink remote control device for ∆①
offset printing machine
(including ink control device,
adjusting device, etc. the ink
fountain body part)
--Others:
6554 8443.9910 ---Machines for uses ancillary to 4#2 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 35
digital printing machines CH, IS, AU, HK, MO, GE
3.2#1.6 AP
4.8 KR
5.4 PK
---Parts of digital printing
machines:
1 Provisional rate of MFN: January to June: 1%.
996
(%) Rate (%)
6555 8443.9921 ----Thermal print heads 2#1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, AU, HK, MO,
GE
2.4 KR
6556 8443.9929 ----Others 2#1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, AU, HK, MO,
GE
3 KR
84.44 Machines for extruding,
drawing, texturing or cutting
man-made textile materials:
6558 8444.0010 ---Synthetic filaments spinning 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
jets KR, AU, HK, MO, TW, 1LD1
GE
4.5 PK
5.6 AP
6559 8444.0020 ---Synthetic staple fibers spinning 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
jets CH, IS, AU, HK, MO, 1LD1
GE
4 KR
4.5 PK
5.2 AP
6560 8444.0030 ---Artificial fibers spinning jets 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 KR
4.5 PK
5.2 AP
6561 8444.0040 ---Man-made filaments crimping 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
machinery AU, HK, MO, GE 1LD1
3 CH
4 KR
4.5 PK
5.2 AP
6562 8444.0050 ---Man-made filaments cutting 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
machinery AU, HK, MO, GE 1LD1
3 CH
4 KR
4.5 PK
5.2 AP
997
(%) Rate (%)
AU, HK, MO, GE 1LD1
3 CH
4 KR
4.5 PK
5.2 AP
、
84.45 Machines for preparing textile
fibers; spinning, doubling or
twisting machines and other
machinery for producing textile
yarns; textile reeling or
winding (including
weft-winding) machines and
machines for preparing textile
yarns for use on the machines
of Tax 84.46 or 84.47:
-Machines for preparing textile
fibers:
--Card or carding Machine
---For cotton type fibers:
6564 8445.1111 ----Blowing-carding-machinery 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
4 PK, KR
5.2 AP
6565 8445.1112 ----Bale pucker 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 30
AU, HK, MO, GE
4 PK, KR
5.2 AP
6566 8445.1113 ----Card or carding machine 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 30
AU, HK, MO, GE
3 CH
4 KR
4.5 PK
5.2 AP
CH, IS, AU, HK, MO,
GE
4 PK, KR
5.2 AP
6568 8445.1120 ---For wool type fibers 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
4 KR
4.5 PK
5.2 AP
998
(%) Rate (%)
CH, IS, AU, HK, MO,
GE
4.5 PK
5.2 AP
ex84451190 Extra-width non-woven cloth ∆6

carding machine (working
width > 3.5m, working speed >
120m/min)
--Combing Machines:
6570 8445.1210 ---Cotton Comber 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 30
AU, HK,
MO, GE
4 PK, KR
5.6 AP
6571 8445.1220 ---Worsted Comber 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK, KR
5.6 AP
GE
4 PK, KR
5.6 AP
--Drawing or roving machines:

6573 8445.1310 ---Drawing machines 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK, KR
---Roving machines:
6574 8445.1321 ----Cotton Roving Frames 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
AU, HK, MO, GE LD
4 PK, KR
5.6 AP
6575 8445.1322 ----Worsted Roving Machines 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK, KR
5.6 AP
GE
4 PK, KR
5.6 AP
999
(%) Rate (%)
6577 8445.1900 --Others 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 30
AU, HK, MO, GE
4 PK
5.2 AP
-Textile spinning machines:

---Open-end spinner:
6578 8445.2031 ----Rotor spinning machine 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK, KR
5.2 AP
ex84452031 Fully automatic rotor spinning ∆5

machines
6579 8445.2032 ----Jet spinner 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
AU, HK, MO, GE LD
4 PK, KR
5.6 AP
GE
4 PK, KR
5.6 AP
---Ring spinning frames

6581 8445.2041 ----Cotton Ring Spinning Frame 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
3.2 CH
4.2 KR
4.5 PK
7.2 AP
6582 8445.2042 ----Worsted Ring Spinning Frame 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
GE
4 PK, KR
CH, IS, AU, HK, MO,
GE
4 PK, KR
AU, HK, MO, GE
4 PK, KR
5.2 AP
1000
(%) Rate (%)
6585 8445.3000 -Textile doubling or twisting 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
machines CH, IS, AU, HK, MO,
GE
4 PK, KR
5.2 AP
：
-Textile winding (including
weft-winding) or reeling
machines:
6586 8445.4010 ---Automatic bobbin winders 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4.5 PK
7 KR
7.2 AP
GE
4 PK
5.2 AP
6.5 KR
-Others：
6588 8445.9010 ---Warping machines 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
AU, HK, MO, GE LD
4 PK, KR
5.2 AP
6589 8445.9020 ---Sizing machines 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
AU, HK, MO, GE LD
PK, KR
4 AP
5.2
AU, HK, MO, GE LD
3 CH
4 PK
5.2 AP
6.5 KR
84.46 Weaving machines (looms):

6591 8446.1000 -For weaving fabrics of a width 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
not exceeding 30 cm AU, HK, MO, GE 1LD1
2.4 CH
3.2 KR
4 PK
5.2 AP
-For weaving fabrics of width

exceeding 30cm, shuttle type:
--Power looms:
1001
(%) Rate (%)
6592 8446.2110 ---For making carpets or rugs 8 0 AS, SG, 0 Favored Nation 35
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.5 PK
4.8 KR
5.2 AP
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4 PK, KR
5.2 AP
GE
4 PK, KR
-For weaving fabrics of a width

exceeding 30cm, shuttle-less
type:
6595 8446.3020 ---Rapier looms 8 0 AS, CL, 0 Favored Nation 30
NZ, PE, CR, 1LD1
IS, AU, HK,
MO, GE
2.4 CH
3.2 KR
4 PK
5.2 AP
6596 8446.3030 ---Carrier looms 8 0 AS, CL, 0 Favored Nation 30
NZ, PE, CR, 1LD1
IS, KR, AU,
HK, MO, GE
4 PK
5.2 AP
6597 8446.3040 ---Water jet looms 8 0 AS, CL, 0 Favored Nation 30
NZ, PE, CR, 1LD1
CH, IS, KR,
AU, HK, MO,
TW, GE
4 PK
5.2 AP
6598 8446.3050 ---Air jet looms 8∆3 0 AS, CL, 0 Favored Nation 30
NZ, PE, CR, 1LD1
CH, IS, AU,
HK, MO, GE
4 PK
4.8 KR
6.8 AP
1002
(%) Rate (%)
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4 PK
5.2 AP
84.47 Knitting machines,
stitch-bonding machines and
machines for making gimped
yarn, tulle lace, embroidery,
trimmings, braid or net and
machines for tufting:
-Circular knitting machines:
6600 8447.1100 --With cylinder diameter not 8 0 AS, CL, 0 Favored Nation LD 30
exceeding 165mm
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
TW, GE
4 PK
7 AP
6601 8447.1200 --With cylinder diameter 8 0 AS, CL, NZ, PE, 0 Favored Nation LD 30
exceeding 165mm CR, CH, IS, KR,
AU, HK, MO, TW,
GE
4 PK
-Flat knitting machines;
stitch-bonding machines:
---Warp knitting machines:
6602 8447.2011 ----Tricot machines 8 0 AS, CL, 0 Favored Nation LD 30
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4 PK
5.2 AP
6603 8447.2012 ----Raschel machines 8 0 AS, CL, 0 Favored Nation LD 30
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
5.2 AP
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
5.2 AP
6605 8447.2020 ---Flat weft knitting machines 8 0 AS, CL, 0 Favored Nation LD 30
NZ, PE, CR,
IS, KR, AU,
HK, MO, TW,
GE
2.4 CH
4 PK
5.2 AP
1003
(%) Rate (%)
6606 8447.2030 ---Stitch-bonding machines 8 0 AS, CL, 0 Favored Nation LD 30
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4 PK
5.2 AP
-Others:
---Tufting machines:
6607 8447.9011 ----For making carpets or rugs 7 0 AS, PK, CL, NZ, 0 Favored Nation LD 35
PE, CR, CH, IS,
KR, AU, HK,
MO, GE
4.6 AP
NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
4 PK
5.2 AP
6609 8447.9020 ---Embroidery machines 8 0 AS, CL, 0 Favored Nation LD 30
NZ, PE, CR,
IS, AU, HK,
MO, GE
3.2 KR
4 PK
5.2 AP
NZ, PE, CR,
IS, AU, HK,
MO, GE
4 AP, PK
5 KR
84.48 Auxiliary machinery for use
with machines of Tax 84.44,
84.45 , 84.46 or 84.47(for
example, dobbies, jacquards,
automatic stop motions, shuttle
changing mechanisms); parts
and accessories suitable for use
solely or principally with the
machines of this Tax or of Tax
84.44, 84.45 , 84.46 or 84 47 (for
example, spindles and spindle
flyers, card clothing, combs,
extruding nipples, shuttles,
healds and heald-frames,
hosiery needles) :
-Auxiliary machinery for
machines of Tax 84.44, 84. 45,
84. 46 or 84. 47:
6611 8448.1100 --Dobbies and jacquards; card 8 0 AS, CL, 0 Favored Nation LD 20
reducing, copying, punching or NZ, PE, CR,
assembling machines for use CH, IS, AU,
there with
HK, MO, GE
3.2 KR
4 PK
ex84481100 Dobbies or jacquards (index of ∆3
revolution speed > 500r/min)
1004
(%) Rate (%)
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
2.4 CH
3.2 KR
4 PK
-Parts and accessories of
machines of Tax 84. 44 or of their
auxiliary machinery:
6613 8448.2020 ---Extruding nipples or spinnerets 6 0 AS, PK, CL, 0 Favored Nation 14
NZ, PE, LD
CR, IS, AU,
HK, MO, GE
1.8 CH
2.4 KR
NZ, PE, LD
CR, IS, AU,
HK, MO, GE
1.8 CH
3.6 KR
6615 8448.3100 --Card clothing 6 0 AS, PK, CL, 0 Favored Nation 17
NZ, PE, LD
CR, IS, AU,
HK, MO, GE
2.4 KR
3.2 CH
6616 8448.3200 --Of machines for preparing textile 6 0 AS, PK, CL, 0 Favored Nation 17
fibers, other than card clothing ： NZ, PE, LD
CR, IS, AU,
HK, MO, GE
1.8 CH
3.6 KR
--Spindles, spindle flyers,
spinning rings and ring travelers：
6617 8448.3310 ---Winding spindle 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
4.8 AP
NZ, PE, LD
CR, IS, AU,
HK, MO, GE
1.8 CH
2.4 KR
--Others：
6619 8448.3910 ---Open-end rotors 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
4.2 AP
1005
(%) Rate (%)
6620 8448.3920 ---Electronic yarn clearers 6∆3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
3.2 GE
CH
6621 8448.3930 ---Air twisting devices 6∆3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
6622 8448.3940 ---Compact set of ring spinning 6 0 AS, PK, CL, 0 Favored Nation 17
frames NZ, PE, LD
CR, IS, KR,
AU, HK, MO,
GE
3.1 CH
4.8 AP
6623 8448.3990 ---Others 6∆3 0 AS, PK, CL, 0 Favored Nation 17
NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.2 CH
3.6 KR
-Parts and accessories of weaving
machines (looms) or of their
6624 8448.4200 --Reeds for looms, healds and 6 0 AS, PK, CL, 0 Favored Nation 50
heald-frames NZ, PE, LD
CR, IS, AU,
HK, MO, GE
1.8 CH
3.6 KR
--Others：
6625 8448.4910 ---Catching and throwing shuttle 6 0 AS, PK, CL, 0 Favored Nation 17
boxes NZ, PE, LD
CR, IS, KR,
AU, HK, MO,
GE
1.8 CH
4.2 AP
6626 8448.4920 ---Weft insertion and let-off 6∆3 0 AS, PK, CL, 0 Favored Nation 17
motions NZ, PE, LD
CR, IS, AU,
HK, MO, GE
1.8 CH
2.4 KR
6627 8448.4930 ---Shuttles 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
MO, GE
1006
(%) Rate (%)
6628 8448.4990 ---Others 6∆3 0 AS, PK, CL, 0 Favored Nation 17
NZ, PE, LD
CR, IS, AU,
HK, MO, GE
1.8 CH
3.6 KR
--Sinkers, needles and other：
articles used in forming stitches：
6629 8448.5120 ---Barbered needles, crotchet 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
hooks and complex needles for CH, IS, AU, HK, MO, LD
knitting machines, smaller than GE
gauge No.28
2.4 KR
3.6 GE
KR
6631 8448.5900 --Others 6∆3 0 AS, CL, 0 Favored Nation 17

NZ, PE, CR, LD
IS, KR, AU,
HK, MO, TW,
GE
1.8 CH
4 PK
84.49 Machinery for the manufacture or
finishing of felt or nonwovens in
the piece or in shapes, including
machinery for making felt hats;
blocks for making hats：
6632 8449.0010 ---Machinery for stitch 8 0 AS, CL, 0 Favored Nation 30
1LD1
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
ex84490010 High-speed needle-punching ∆6
machines, stroke frequency>
2000time/min
6633 8449.0020 ---Spun-laced equipment 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 GE
PK
ex84490020 High-speed width spun-laced ∆6
equipment (working
width >3.5m, working speed>
250m/min, spun-laced pressure
≥400 Pa)
1LD1
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK
4.8 KR
84.50 Household or laundry-type
washing machines, including
machines which both wash and
dry：
1007
(%) Rate (%)
-Machines, each of a dry linen
capacity not exceeding 10kg:
--Fully-automatic machines:
6635 8450.1110 ---Of the continuously rotating 7 0 AS, SG, 0 Favored Nation 130
impeller CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK, KR
4.6 AP
6636 8450.1120 ---Of the drum type 7 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK
4.6 AP
6.5 KR
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK
4.6 AP
6638 8450.1200 --Other machines, with built-in 7 0 AS, SG, 0 Favored Nation 130
centrifugal drier PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.6 AP
7 CH
6639 8450.1900 --Others 7 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 130
7 GE
CH
-Machines, each of a dry linen
capacity exceeding 10kg:
---Full automatic:
6640 8450.2011 ----Of the continuously rotating 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 80
impeller CH, IS, AU, HK, MO, LD
GE
4 PK
6641 8450.2012 ----Of the drum type 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 80
GE
4 PK
GE
4 PK
1008
(%) Rate (%)
GE
4 PK
-Parts:
6644 8450.9010 ---Of the machines, each of a dry 5 0 AS, PK, CL, 0 Favored Nation 130
linen capacity not exceeding NZ, PE, LD
10kg CR, CH, IS,
AU, HK, MO,
GE
3 KR
3.3 AP
6645 8450.9090 ---Others 8∆5 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO
4.8 CH
5.2 AP
6.4 KR, GE
11.5 PK
84.51 Machinery (other than
machines of Tax 8450) for
washing, cleaning, wringing, ,
drying, ironing,
pressing(including fusing
presses), bleaching, dyeing,
dressing, finishing, coating or
impregnating textile yarns,
fabrics or textile products and
machines for applying the paste
to the base fabric or other
support used in the
manufacture of floor coverings
such as linoleum; machines for
reeling, unreeling, folding,
cutting or pinking textile
fabrics:
6646 8451.1000 -Dry-cleaning machines 10 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
6.5 AP
12.6 KR
14.4 PK
-Drying machines:
6647 8451.2100 --Each of a dry linen capacity not 8 0 AS, SG, 0 Favored Nation 80
exceeding 10kg CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
5.2 AP
6 KR
6.8 PK
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
5.2 AP
1009
(%) Rate (%)
6649 8451.3000 -Ironing machines and presses 8 0 AS, SG, 0 Favored Nation 30
(including fusing presses) CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
3.2 KR
4 PK
5.2 AP
6650 8451.4000 -Washing, bleaching or dyeing 8 0 AS, CL, 0 Favored Nation 20
machines NZ, PE, CR, LD
CH, IS, KR,
AU, HK, MO,
TW, GE
4 PK
5.2 AP
6651 8451.5000 -Machines for reeling, unreeling, 8 0 AS, CL, 0 Favored Nation 20
folding, cutting or pinking textile NZ, PE, CR, LD
fabrics CH, IS, KR,
AU, HK, MO,
TW, GE
4 PK
5.2 AP
6652 8451.8000 -Other machinery 8 0 AS, SG, 0 Favored Nation 30
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, TW,
GE
4.5 PK
7.2 AP
8.4 KR
6653 8451.9000 -Parts 8 0 AS, CL, 0 Favored Nation 20
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
5.2 AP
84.52 Sewing machines, other than
book-sewing machines of Tax
84.40; furniture, bases and
covers specially designed for
sewing machines; sewing
machine needles:
-Sewing machines of household
type:
6654 8452.1010 ---Multifunctional 9 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.9 AP
6.3 CH
12.6 KR
16.8 PK
---Others:
1010
(%) Rate (%)
6655 8452.1091 ----Hand operated 9 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.9 AP
6.3 CH
12.6 KR
16.8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.9 AP
6.3 CH
12.6 KR
16.8 PK
-Other sewing machines:
--Automatic units:
6657 8452.2110 ---Flat seamer 9 0 AS, SG, 0 Favored Nation 40
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.6 CH
4.5 PK
4.8 KR
5.9 AP
6658 8452.2120 ---Overlock machine 9 0 AS, SG, 0 Favored Nation 40
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, TW,
GE
3.6 CH
4.5 PK
4.8 KR
5.9 AP
6659 8452.2130 ---Interlock machine 、 9 0 AS, SG, 0 Favored Nation 40
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, TW,
GE
3.6 CH
4.5 PK
4.8 KR
5.9 AP
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, TW,
GE
3.6 CH
4.5 PK
4.8 KR
5.9 AP
1011
(%) Rate (%)
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.6 CH
4.5 PK
4.8 KR
5.9 AP
6662 8452.3000 -Sewing machine needles 9 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
5.9 AP
6.3 PK
-Furniture, bases and covers for
sewing machines and parts
thereof; other parts of sewing
machines:
---Of sewing machines of the
household type:
6663 8452.9011 ----Rotating shuttles 8 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.2 AP
5.6 KR
6.3 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.2 AP
5.6 PK, KR
---Others:
6665 8452.9091 ----Rotating shuttles 8 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 AP, KR
6.3 PK
6666 8452.9092 ----Furniture, bases and covers 8 0 AS, SG, 0 Favored Nation 100
for sewing machines and parts CL, NZ, PE, 1LD1
thereof CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
1012
1013
(%) Rate (%)
4.2 CH
5.2 AP
5.6 KR
6.3 PK
84.53 Machinery for preparing,

tanning or working hides, skins
or leather or for making or
repairing footwear or other
products of hides, skins or
leather, other than sewing
machines:
6668 8453.1000 -Machinery for preparing, tanning 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
or working hides CH, IS, AU, HK, MO, 1LD1
GE
3.3 KR
4 PK
5.2 AP
6669 8453.2000 -Machinery for making or 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
repairing footwear CH, IS, AU, HK, MO, 1LD1
GE
3.3 KR
4 PK
5.2 AP
GE
3.3 KR
4 PK
6671 8453.9000 -Parts 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
3.2 KR
4.5 PK
84.54 ,
Converters, ladles, ingot molds
and casting machines, of a kind
used in metallurgy or in metal
foundries:
6672 8454.1000 -Converters 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 35
IS, KR, AU, HK, MO,
GE
4 PK
-Ingot molds and ladles:
6673 8454.2010 ---Fining equipment, outside of 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
converters IS, KR, AU, HK, MO, LD
4 GE
PK
1014
(%) Rate (%)
AU, HK, MO, GE
3.3 KR
4 PK
-Casting machines:
6675 8454.3010 ---Cold chamber die-casting 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
machines IS, AU, HK, MO, GE LD
3.6 CH
4.8 KR
5.4 PK
7.8 AP
---Ingot continuous casting

machines:
6676 8454.3021 ----Ingot block 10 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 35
AU, HK, MO, GE
3 CH
4 PK, KR
6.5 AP
6677 8454.3022 ----Ingot slab 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 35
IS, AU, HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
7.8 AP
IS, AU, HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
7.8 AP
IS, AU, HK, MO, GE
3.6 CH
5.4 PK
7.8 AP
8.4 KR
-Parts:
6680 8454.9010 ---For the fining equipment 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
outside of converters CH, IS, AU, HK, MO,
GE
3.2 KR
4 PK
---For ingot continuous casting
machines:
1015
1016
(%) Rate (%)
6681 8454.9021 ----Crystallizers 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
IS, KR, AU, HK, MO,
GE
4 PK
6682 8454.9022 ----Vibrating devices 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
IS, KR, AU, HK, MO,
GE
4 PK
AU, HK, MO, GE LD
2.4 CH
3.2 KR
4 PK
2.4 CH
4 PK
84.55 Metal-rolling mills and rolls

thereof:
-Tube mills:
6685 8455.1010 ---Tube mills, for hot-rolled 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 35
IS, AU, HK, MO, GE
3.6 CH
4.5 PK
4.8 KR
7.8 AP
6686 8455.1020 ---Tube mills for cold-rolled 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 35
IS, AU, HK, MO, GE
3.6 CH
4.5 PK
4.8 KR
7.8 AP
6687 8455.1030 ---Fixed and reduced tube mills 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 35
IS, AU, HK, MO, GE
3.6 CH
4.5 PK
4.8 KR
7.8 AP
1017
(%) Rate (%)
IS, AU, HK, MO, GE
3.6 CH
4.5 PK
4.8 KR
7.8 AP
-Other rolling mills:

--Hot or combination hot and
cold:
6689 8455.2110 ---Sheet mills, hot-rolled 15 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
4.5 CH
6 KR
6.8 PK
9.8 AP
6690 8455.2120 ---Rolled-steel section mills 15 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
4.5 CH
6 KR
6.8 PK
9.8 AP
6691 8455.2130 ---Wire mills 15 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
4.5 CH
6 KR
6.8 PK
9.8 AP
4.5 CH
6 KR
6.8 PK
10.5 AP
--Cold mills:
6693 8455.2210 ---Sheet mills 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
GE
4 PK, KR
4.5 CH
6 KR
10.8 PK
1018
(%) Rate (%)
6695 8455.3000 -Rolls for rolling mills 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
IS, KR, AU, HK, MO,
GE
4 PK
6696 8455.9000 -Other parts 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, KR, AU, HK,
MO, GE
4 AP
84.56 Machine-tools for working any
material by removal of
material, by laser or other light
or photon beam, ultrasonic,
electro-discharge,
electro-chemical, electron
beam, ionic-beam or plasma
arc processes; water-jet cutting
machines
-Operated by laser or other light
or photon beam
6697 8456.1100 --Operated by laser processes 0 0 Favored Nation 30
LD
6698 8456.1200 --Operated by other light or 0 0 Favored Nation 30
photon beam processes LD
6699 8456.2000 -0perated by ultrasonic processes 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
IS, AU, HK, MO 1LD1
4 PK, GE
-Operated by electro-discharge
processes:
6700 8456.3010 ---Numerically controlled 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
AU, HK, MO 1LD1
4 PK
4 PK, GE
-Operated by plasma arc
processes:
6702 8456.4010 ---Cutting machines of plasma 0 0 Favored Nation 30
LD
LD
6704 8456.5000 -Water-jet cutting machines 0 0 Favored Nation 30
LD
6705 8456.9000 -Others 0 0 Favored Nation 30
LD
84.57 Machining centers, unit
construction machines (single
station) and multi-station
transfer machines, for working
metal:
-Machining centers:
6706 8457.1010 ---Vertical 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
AU, HK, MO 1LD1
4 PK
6.3 AP
6.7 KR
6707 8457.1020 ---Horizontal 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
AU, HK, MO 1LD1
4 PK
6.3 AP
6.7 KR
1019
(%) Rate (%)
6708 8457.1030 ---Plano 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation 1LD1 20
CH, IS, AU, HK, MO
4 PK
6.3 AP
6.7 KR
---Others：
6709 8457.1091 ----Milling and turning composite 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
AU, HK, MO 1LD1
4 PK
6.3 AP
6.7 KR
AU, HK, MO 1LD1
4 PK
6.3 AP
6.7 KR
6711 8457.2000 -Unit construction machines 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
(single station) CH, IS, AU, HK, MO 1LD1
4 PK
5.6 KR
6712 8457.3000 -Multi-station transfer machines 5 0 AS, PK, CL, NZ, PE, 0 Favored Nation 20
CR, IS, AU, HK, MO 1LD1
84.58 Lathes (including turning

centers) for removing metal:
-Horizontal lathes:
6713 8458.1100 --Numerically controlled 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
AU, HK, MO, TW LD
3.9 GE
4 PK
5 CH
IS, AU, HK, MO LD
3.6 CH
4.8 GE
5.4 PK
8.4 KR
-Other lathes:
--Numerically controlled:
1020
(%) Rate (%)
6715 8458.9110 ---Vertical 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, AU, HK, MO,
TW, GE
CH, IS, AU, HK, MO,
TW, GE
IS, AU, HK, MO
3.6 CH
4.8 GE
5.4 PK
8.4 KR
84.59 Machine-tools (including

way-type unit head
machines)for drilling, boring,
milling, threading or tapping
by removing metal, other than
lathes (including turning
centers ) of Tax 84. 58:
6718 8459.1000 -Way-type unit head machines 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
IS, AU, HK, MO 1LD1
4.5 CH
6 GE
10.5 KR
10.8 PK
-Other drilling machines:

6719 8459.2100 --Numerically controlled 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, AU, HK, MO,
TW
3.9 GE
4 PK
IS, AU, HK, MO 1LD1
4.5 CH
6 GE
10.5 KR
10.8 PK
-Other boring-milling machines:
6721 8459.3100 --Numerically controlled 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 20
AU, HK, MO
2.9 CH
4 PK
6722 8459.3900 --Others 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 50
CH, IS, AU, HK, MO
4 PK
1021
(%) Rate (%)
-Other boring machines:
6723 8459.4100 --Numerically controlled 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, AU,
HK, MO
4 PK
IS, AU, HK, MO 1LD1
4.5 CH
6 GE
10.8 PK
-Milling machines, knee-type:

6725 8459.5100 --Numerically controlled 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
AU, HK, MO LD
4 PK
IS, AU, HK, MO 1LD1
4.5 CH
6 GE
10.8 PK
-Other milling machines:

6727 8459.6110 ---Plano milling machines 5 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 20
CR, CH, IS, AU, HK,
MO
6728 8459.6190 ---Others 5 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 20
CR, CH, IS, AU, HK,
MO
--Others:
6729 8459.6910 ---Plano milling machines 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 50
IS, AU, HK, MO
3.6 CH
4.5 PK
4.8 GE
7.5 AP
IS, AU, HK, MO
3.6 CH
4.8 GE
5.4 PK
8.3 AP
11 KR
1022
(%) Rate (%)
6731 8459.7000 -Other threading or tapping 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 50
machines IS, AU, HK, MO
4.8 GE
5.4 PK
84.60 Machine-tools for deburring,

sharpening, grinding, honing,
lapping, polishing or otherwise
finishing metal or ceramic
metals by means of grinding
stones, abrasives or polishing
products, other than gear
cutting, gear grinding or gear
finishing machines of Tax
84.61:
-Flat-surface grinding machines:
6732 8460.1210 ---The positioning in any one axis 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
can be set up to an accuracy of at CH, IS, AU, HK, MO, LD
least 0.01mm TW
4 PK
IS, AU, HK, MO 1LD1
4.5 CH
6 GE
10.5 KR
10.8 PK
--Others:
6734 8460.1910 ---The positioning in any one 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 20
axis can be set up to an accuracy IS, AU, HK, MO 1LD1
of at least 0.01mm 4.5 CH
6 GE
10.8 PK
IS,AU, HK, MO 1LD1
4.5 CH
6 GE
10.5 KR
10.8 PK
-Other grinding machines:

--Centerless grinding machines,
numerically controlled:
6736 8460.2210 ---The positioning in any one axis 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
can be set up to an accuracy of at AU, HK, MO LD
least 0.01mm 4 PK
5 CH
1023
(%) Rate (%)
IS, AU, HK, MO 1LD1
4.5 CH
6 GE
10.5 KR
10.8 PK
--Other cylindrical grinding

machines, numerically
controlled:
---The positioning in any one axis
can be set up to an accuracy of at
least 0.01mm
6738 8460.2311 ----Crank shaft grinding 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
machines AU, HK, MO LD
4 PK
AU, HK, MO
4 PK
IS, AU, HK, MO 1LD1
4.5 CH
6 GE
10.5 KR
10.8 PK
--Other, numerically controlled

least 0.01mm
6741 8460.2411 ----Internal grinding machines 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 20
AU, HK, MO
4 PK
0 AS, CL, NZ, PE, CR, IS,
AU, HK, MO
----Others 9 0 Favored Nation LD
4 PK
6742 8460.2419 20
5 CH
IS, AU, HK, MO 1LD1
4.5 CH
6 GE
10.5 KR
10.8 PK
--Others:
1024
least 0.01mm
1025
(%) Rate (%)
6744 8460.2911 ----Cylindrical grinding machines 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
IS, AU, HK, MO 1LD1
4.5 CH
10.8 PK
6745 8460.2912 ----Internal grinding machines 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
IS, AU, HK, MO 1LD1
4.5 CH
10.8 PK
6746 8460.2913 ----Grinding machines of roll 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
IS, AU, HK, MO 1LD1
3.9 CH
5.2 GE
5.9 PK
IS, AU, 1LD1
HK, MO
5.9 PK
IS, AU, HK, MO 1LD1
5.9 PK
10.5 KR
-Sharpening (tool or cutter

grinding) machines:
6749 8460.3100 --Numerically controlled 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 20
AU, HK, MO
4 PK
IS, AU, HK, MO 1LD1
6 GE
10.8 PK
-Honing or lapping machines:

6751 8460.4010 ---Honing 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
IS, AU, HK, MO 1LD1
3.9 CH
5.2 GE
5.9 PK
6752 8460.4020 ---Lapping 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
3.9 CH
5.9 PK
1026
(%) Rate (%)
-Others:
6753 8460.9010 ---Grinding wheel machines 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
4.5 CH
6 KR
10.8 PK
6754 8460.9020 ---Polishing machines 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
TW, GE
4.5 CH
10.8 PK
IS, AU, HK, MO 1LD1
4.5 CH
6 GE
10.5 KR
10.8 PK
84.61 Machine-tools for planing,

shaping, slotting, broaching,
gear cutting, gear grinding or
gear finishing, sawing,
cutting-off and other
machine-tools working by
removing metal or ceramic
metals, not elsewhere specified
or included:
-Shaping or slotting machines:
6756 8461.2010 ---Shaping machines 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
4.5 CH
6 KR
10.8 PK
6757 8461.2020 ---Slotting machines 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
4.5 CH
6 KR
10.8 PK
6758 8461.3000 -Broaching machines 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
3.6 CH
4.8 KR
5.4 PK
-Gear cutting, gear grinding or

gear finishing machines:
1027
(%) Rate (%)
---Numerically controlled:
6759 8461.4011 ----Gear grinder 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 20
AU, HK,
MO
4 PK
AU, HK, MO LD
4 PK
IS, AU, HK, MO 1LD1
6 GE
10.8 PK
6762 8461.5000 -Sawing or cutting-off machines 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
3.6 CH
5.4 PK
-Others:
---Planing machines:
6763 8461.9011 ----Double-column (open-side) 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
planing machines IS, AU, HK, MO, TW, GE 1LD1
4.5 CH
6 KR
10.8 PK
TW, GE
6 KR
10.8 PK
IS, AU, HK, MO 1LD1
3.6 CH
4.8 GE
5.4 PK
8.4 KR
presses) for working metal by
forging, hammering or
die-stamping; machine-tools
(including presses) for working
metal by bending, folding,
straightening, flattening,
shearing, punching or
notching; presses for working
metal or metal carbides, not
specified above:
1028
(%) Rate (%)
-Forging or die-stamping machines
(including presses) and hammers：
6766 8462.1010 ---Numerically controlled 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 20
AU, HK, MO, TW
2.9 CH
4 PK
6.3 AP
6.7 KR
3.6 CH
4.5 PK
6.3 AP
8.4 KR
--Bending, folding, straightening

or flattening machines (including
presses ):
6768 8462.2110 ---straightening machines 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
AU, HK, MO LD
2.9 CH
4 PK
AU, HK, MO LD
2.9 CH
4 PK
--Others：
6770 8462.2910 ---Straightening machines 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 50
AU, HK, MO LD
4 PK, GE
5.2 CH
4 PK, GE
-Shearing machines (including

presses), other than combined
punching and shearing machines：
6772 8462.3110 ---Shearing lengthwise 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
4 PK
6773 8462.3120 ---Shearing transverse 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
4 PK
1029
(%) Rate (%)
CH, IS, AU, HK, MO
4 PK
--Others:
6775 8462.3910 ---Shearing lengthwise 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation 50
4 PK, GE
8.6 AP
6776 8462.3920 ---Shearing transverse 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation 50
4 PK, GE
8.6 AP
GE
4 PK
8.6 AP
-Punching or notching machines

(including presses), including
combined punching and shearing
machines:
---Punch press:
6778 8462.4111 ----CNC automatic tool change 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
punch press AU, HK, MO LD
2.9 CH
4 PK
4 PK
4 PK
TW, GE
4 PK
-Others:
--Hydraulic presses:
1030
(%) Rate (%)
6782 8462.9110 ---Metal section squeezing 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 50
machine CH, IS, AU, HK, MO
4 PK, GE
8.3 AP
9.2 KR
IS, AU, HK, MO
3 CH
4 PK, GE
8.3 AP
9.2 KR
--Others：
6784 8462.9910 ---Mechanical presses 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 50
CH, IS, AU, HK, MO,
TW, GE
4 PK
8.6 AP
9.2 KR
CH, IS, AU, HK, MO
4 PK, GE
8.6 AP
9.2 KR
84.63 Other machine-tools for

working metal or cermets,
without removing material:
-Draw-benches for bars, tubes,
profiles, wire or the like:
---Cold-drawing tube benches:
6786 8463.1011 ----With 300t or less 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation 50
PK, GE
4 KR
7
TW, GE
4 PK
6788 8463.1020 ---Wiredrawing machines 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation 50
4 PK, GE
4 PK, GE
1031
(%) Rate (%)
6790 8463.2000 -Thread rolling machines 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
IS, AU, HK, MO 1LD1
4.5 CH
6 GE
10.8 PK
6791 8463.3000 -Machines for working wire 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation 50
CH, IS, AU, 1LD1
HK, MO
4 PK, GE
6792 8463.9000 -Others 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 50
AU, HK, MO 1LD1
3 CH
4 PK, GE
84.64 Machine-tools for working
stone, ceramics, concrete,
asbestos-cement or like mineral
materials or for cold working
glass:
-Sawing machines:
6793 8464.1010 ---Of disk saw 0 0 Favored Nation 30
LD
6794 8464.1020 ---Of scroll saw 0 0 Favored Nation 30
LD
LD
-Grinding or polishing machines:
6796 8464.2010 ---Machines for grinding or 0 0 Favored Nation 30
polishing glass or glassware LD
LD
-Others:
---Other machines for
cold-working glass or glassware:
6798 8464.9011 ----Cutting-off machines 0 0 Favored Nation 30
LD
6799 8464.9012 ----Carving machines 0 0 Favored Nation 30
LD
LD
LD
machines for nailing, stapling,
gluing or otherwise assembling)
for working wood, cork, bone,
hard rubber, hard plastics or
similar hard materials:
6802 8465.1000 -Machines which can carry out 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
different types of machining CH, IS, AU, HK, MO, GE 1LD1
operations without tool change 4 PK
between such operations 7 KR
6803 8465.2000 -Machining centers 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
4 PK
7 KR
-Others:
1032
(%) Rate (%)
6804 8465.9100 --Sawing machines 9 0 AS, CL, 0 Favored Nation 30
NZ, PE, CR, 1LD1
CH, IS, AU,
HK, MO, GE
4 PK
7 KR
6805 8465.9200 --Planing, milling or molding (by 9 0 AS, SG, 0 Favored Nation 30
cutting) machines CL, NZ, PE, 1LD1
CR, CH, IS,
AU, HK, MO,
GE
4 PK
7 KR
6806 8465.9300 --Grinding, sanding or polishing 9 0 AS, CL, 0 Favored Nation 30
machines NZ, PE, CR, 1LD1
CH, IS, AU,
HK, MO, GE
4 PK
7 KR
6807 8465.9400 --Bending or assembling 9 0 AS, SG, 0 Favored Nation 30
machines CL, NZ, PE, 1LD1
CR, CH, IS,
AU, HK, MO,
GE
4 PK
7 KR
6808 8465.9500 --Drilling or mortising machines 9 0 AS, SG, 0 Favored Nation 30
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3 CH
4 PK
7 KR
6809 8465.9600 --Splitting, slicing or paring 9 0 AS, SG, 0 Favored Nation 30
machines CL, NZ, PE, 1LD1
CR, CH, IS,
AU, HK, MO,
GE
4 PK
7 KR
CL, NZ, PE, 1LD1
CR, CH, IS,
AU, HK, MO,
GE
4 PK
7 KR
84.66 Parts and accessories suitable
for use solely or principally
with the machines of Tax 84.56
to 84.65, including work or tool
holders, self-opening die-heads,
dividing heads and other
special attachments for
machine-tools; tool holders for
any type of tool for working in
the hand:
1033
(%) Rate (%)
6811 8466.1000 -Tool holders and sell-opening 7 0 AS, CL, 0 Favored Nation 17
die-heads NZ, PE, CR, LD
IS, AU, HK,
MO, GE
2.1 CH
4 PK
4.2 KR
6812 8466.2000 -Work holders 7 0 AS, PK, CL, 0 Favored Nation 17
NZ, PE, LD
CR, IS, AU,
HK, MO, TW,
GE
2.1 CH
2.8 KR
4.9 AP
6813 8466.3000 -Dividing heads and other special 7 0 AS, CL, 0 Favored Nation 17
attachments for machine-tools NZ, PE, CR, LD
IS, AU, HK,
MO, GE
2.1 CH
4 PK
4.2 KR
-Others:
6814 8466.9100 --For machines of Tax 84. 64 0 0 Favored Nation 17
LD
6815 8466.9200 --For machines of Tax 84. 65 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
3.6 KR
--For machines of Tax 84. 56 to
84. 61:
6816 8466.9310 ---Tool storage and automatic 0 0 Favored Nation 17
tool change machine LD
LD
6818 8466.9400 --For machines of Tax 84.62 or 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
84. 63 IS, KR, AU, HK, MO, LD
TW, GE
1.8 CH
84.67 Tools for working in the hand,
pneumatic and hydraulic and with
self-contained electric or
non-electric motor:
-Pneumatic :
6819 8467.1100 --Rotary type (including combined 8 0 AS, CL, 0 Favored Nation 30
rotary-percussion) NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
4.8 KR
NZ, PE, CR, LD
CH, IS, KR,
AU, HK, MO,
GE
4 PK
-With self-contained electric
motor:
1034
(%) Rate (%)
6821 8467.2100 --Drills of all kinds 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
4 PK, KR
5.2 AP
--Saws:
6822 8467.2210 ---Chain saws 8 0 AS, CL, 0 Favored Nation 30
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK, KR
5.2 AP
LD
0 CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 PK, KR
5.2 AP
--Others:
6824 8467.2910 ---Grinding tools (including 8 0 AS, SG, 0 Favored Nation 30
burnisher, belt sander, CL, NZ, PE, LD
wheel-sander) CR, IS, AU,
HK, MO, GE
4 PK, KR
5.2 AP, CH
6825 8467.2920 ---Planer 8 0 AS, CL, 0 Favored Nation 30
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK, KR
5.2 AP
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK, KR
5.2 AP
-Other tools:
6827 8467.8100 --Chain saws 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 PK
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
4.8 KR
-Parts:
1035
(%) Rate (%)
--Of chain saws:
6829 8467.9110 ---With self-contained electric 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
motor CH, IS, KR, AU, HK,
MO, GE
3.9 AP
IS, KR, AU, HK, MO,
1.8 GE
4.2 CH
AP
6831 8467.9200 --Of pneumatic tools 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, KR, AU, HK, MO,
GE
--Others:
6832 8467.9910 ---With self-contained electric 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 30
motor IS, AU, HK, MO, GE
3 CH
4 KR
4.5 PK
5.2 AP
CH, IS, AU, HK, MO,
GE
2.4 KR
84.68 Machinery and apparatus for

soldering, brazing or welding,
whether or not capable of
cutting, other than those of Tax
85.15; gas-operated surface
tempering machines and
appliances:
6834 8468.1000 -Hand-held blow pipes 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 30
IS, AU, HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
6835 8468.2000 -Other gas-operated machinery 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 30
and apparatus CH, IS, AU, HK, MO, GE
4.8 KR
5.4 PK
6836 8468.8000 -Other machinery and apparatus 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 30
IS, AU, HK, MO, GE
3.6 CH
5.4 PK
1036
(%) Rate (%)
6837 8468.9000 -Parts 7∆3 0 AS, CL, NZ, PE, 0 Favored Nation LD 30
CR, CH, IS, KR,
AU, HK, MO,
GE
4 PK
84.70 Calculating machines and
pocket-size data recording,
reproducing and displaying
machines with calculating
functions; accounting
machines, postage-franking
machines, ticket-issuing
machines and similar
machines, incorporating a
calculating device; cash
registers:
6838 8470.1000 -Electronic calculators capable of 0 0 Favored Nation LD 80
operation without an external
source of electric power and
pocket-size data recording,
reproducing and displaying
machines with calculating
functions
-Other electronic calculating
machines:
6839 8470.2100 --Incorporating a printing device 0 0 Favored Nation LD 80
6840 8470.2900 --Others 0 0 Favored Nation LD 80
6841 8470.3000 -Other calculating machines 0 0 Favored Nation LD 40
-Cash registers:
6842 8470.5010 ---Terminal registers for market 0 0 Favored Nation LD 40
6844 8470.9000 -Others 0 0 Favored Nation LD 40
84.71 Automatic data processing
machines and units thereof;
magnetic or optical readers,
machines for transcribing data
onto data media in coded form
and machines for processing
such data, not elsewhere
-Portable automatic data
processing machines, weighing
not more than 10kg, consisting of
at least a central processing unit,
a keyboard and a display:
6845 8471.3010 ---Panel computer 0 0 Favored Nation LD 70
-Other automatic data processing
machines:
--Comprising in the same
housing at least a central
processing unit and an input and
output unit, whether or not
combined:
6847 8471.4110 ---Mainframes 0 0 Favored Nation LD 14
6848 8471.4120 ---Mini-computers 0 0 Favored Nation LD 14
6849 8471.4140 ---Micro-computers 0 0 Favored Nation LD 70
--Other, presented in the form of
systems:
---Others:
6854 8471.4991 ----Processing machines for the 0 0 Favored Nation LD 70
distributed control
1037
-Processing units other than those
of Tax 8471.41 or 8471.49,
whether or not containing in the
same housing one or two of the
following types of unit: storage
units, input units, output units:
1038
(%) Rate (%)
-Input or output units, whether or
not containing storage units in the
same housing:
6860 8471.6040 ---Terminating machines for the 0 0 Favored Nation LD 14
huge computers, mainframes and
mini-computers
6861 8471.6050 ---Scanner 0 0 Favored Nation LD 14
6862 8471.6060 ---Digitizer 0 0 Favored Nation LD 14
---Keyboard, mouse:
6863 8471.6071 ----Keyboards 0 0 Favored Nation LD 40
6864 8471.6072 ----Mouse 0 0 Favored Nation LD 40
-Storage units:
6866 8471.7010 ---Rigid disk drivers 0 0 Favored Nation LD 14
6867 8471.7020 ---Floppy disk drivers 0 0 Favored Nation LD 14
6868 8471.7030 ---CD drivers 0 0 Favored Nation LD 14
6870 8471.8000 -Other units of automatic data 0 0 Favored Nation LD 40
processing machines
84.72 Other office machines (for
example, hectograph or stencil
duplicating machines,
addressing machines,
automatic banknote dispensers,
coin-sorting machines,
coin-counting or wrapping
machines, pencil-sharpening
machines, perforating or
stapling machines):
6872 8472.1000 -Duplicating machines 0 5.6 KR 0 Favored Nation 1LD1 40
10.1 PK
-Machines for sorting or folding
mail or for inserting mail in
envelopes or bands, machines for
opening, closing or sealing mail
and machines for affixing or
cancelling postage stamps:
6873 8472.3010 ---Machines for sorting or 8 0 AS, CL, NZ, PE, 0 Favored Nation LD 40
banding mail CR, IS, AU, HK,
MO, GE
4 PK, KR
6874 8472.3090 ---Others 8 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 40
PE, CR, CH, IS,
AU, HK, MO, GE
5.6 KR
6.3 PK
-Others:
6875 8472.9010 ---Automated teller 0 0 Favored Nation LD 40
---Stapling machines:
6876 8472.9021 ----Perforator 0 0 Favored Nation LD 40
6877 8472.9022 ----Stapler 0 0 Favored Nation LD 40
6879 8472.9030 ---Paper shredders 0 0 Favored Nation LD 40
6880 8472.9040 ---Addressing machines and 0 5.6 KR 0 Favored Nation 1LD1 40
address plate embossing 10.1 PK
machines
6881 8472.9050 ---Word-processing machines 0 0 Favored Nation LD 40
1039
(%) Rate (%)
6882 8472.9060 ---Typewriters other than printers of 8 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 40
Tax 84. 43 PE, CR, IS, AU,
HK, MO, GE
3.6 CH
5.4 PK

84.73 Parts and accessories (other
than covers, carrying cases and
the like) suitable for use solely
or principally with machines of
Tax 84.69 to 84.72:
-Parts and accessories of the
machines of Tax 84. 70:
6884 8473.2100 --Of the electronic calculating 0 0 Favored Nation LD 50
machines of Tax 8470.10,
8470.21 or 8470.29
6886 8473.3010 ---Of the machines of Tax 0 0 Favored Nation LD 14
8471.4110, 8471.4120,
8471.4910, 8471.4920,
8471.5010, 8471.5020,
8471.6090, 8471.7010,
8471.7020, 8471.7030 and
8471.7090
6888 8473.4010 ---Banknote dispenser of 0 4.5 PK 0 Favored Nation LD 35
automated teller 7.3 KR
6889 8473.4020 ---Parts and accessories of the 0 4 PK 0 Favored Nation LD 35
Tax 8472.9050, 8472.9060: 4.8 KR
6890 8473.4090 ---Others 0 4.2 KR 0 Favored Nation LD 35
4.5 PK
6891 8473.5000 -Parts and accessories equally 0 0 Favored Nation LD 35
suitable for use with machines of
two or more of the Tax 84. 69 to
84. 72
84.74 Machinery for sorting,
screening, separating, washing,
crushing, grinding, mixing or ,
kneading earth, stone, ores or ,
other mineral substances, in
solid (including powder or
paste) form; machinery for
agglomerating, shaping or
molding solid mineral fuels,
ceramic paste unhardened
cements plastering materials or
other mineral products in
powder or paste form,
machines for forming foundry
mold of sand
6892 8474.1000 -Sorting, screening, separating or 5 0 AS, PK, CL, NZ, 0 Favored Nation LD 30
washing machines PE, CR, CH, IS,
AU, HK, MO, GE
2 KR
-Crushing or grinding machines:
1040
(%) Rate (%)
6893 8474.2010 ---Toothed roller type 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
2 KR
6894 8474.2020 ---Milling type 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
3 KR
2 GE
KR
-Mixing or kneading machines:

6896 8474.3100 --Concrete or mortar mixers 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
2.8 KR
4 PK
6897 8474.3200 --Machines for mixing mineral 7 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
substances with bitumen AU, HK, MO, GE LD
2.8 KR
4 PK
GE
2 KR
2.6 CH
-Other machinery:
6899 8474.8010 ---Rolling forming machines 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
2 KR
3.3 AP
6900 8474.8020 ---Mold pressing machines 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
3 KR
3.3 AP
1041
(%) Rate (%)
CH, IS, AU, HK, MO,
GE
2 KR
3.3 AP
6902 8474.9000 -Parts 5 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 30
CR, IS, AU,
HK, MO, GE
1.5 CH
2 KR
84.75 Machines for assembling
electric or electronic lamps,
tubes or valves or flash-bulbs,
in glass envelopes; machines
for manufacturing or hot
working glass or glassware:
6903 8475.1000 -Machines for assembling electric 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
or electronic lamps, tubes or CH, IS, AU, HK, MO, LD
valves or flashbulbs, in glass GE
envelopes 3.2 KR
4 PK
-Machines for manufacturing or

hot working glass or glassware:
6904 8475.2100 --Machines for making optical 5#3.8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
fibers and preforms CH, IS, AU, HK, MO, LD
4 GE
PK, KR
--Others:
---Equipment for hot working
glass or glass-wares:
6905 8475.2911 ----Continuous hot bending 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
furnaces CH, IS, AU, HK, MO, LD
GE
4 PK, KR
5.2 AP
6906 8475.2912 ----Fiber glass winder (excluding 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
optical fiber winder) CH, IS, AU, HK, MO, LD
GE
4 PK, KR
5.2 AP
4 GE
PK, KR
GE
4 PK, KR
1042
(%) Rate (%)
6909 8475.9000 -Parts 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
3.2 KR
4 PK
ex84759000 Parts of machines of Tax 8475.21 2.7#1.3

84.76 Automatic goods-vending
machines (tor example, postage
stamp, cigarette, food or beverage
machines), including
money-changing machines:
-Automatic beverage-vending
machines:
6910 8476.2100 --Incorporating heating or 11 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
refrigerating devices IS, AU, HK, MO, GE 1LD1
4.2 CH
5.6 KR
10.1 PK
4.5 CH
6 KR
10.8 PK
-Other machines:
6912 8476.8100 --Incorporating heating or 11 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
refrigerating devices IS, AU, HK, MO, GE 1LD1
4.2 CH
5.6 KR
6.3 PK
6 KR
10.8 PK
ex84768900 Money-changing machines 0
GE
4 PK, KR
ex84769000 parts of money -changing 0
machines
84.77 Machinery for working rubber
or plastics or for the
manufacture of products from
these materials, not specified or
included elsewhere in this
Chapter:
-Injection-molding machines:
6915 8477.1010 ---For working plastics 0 0 Favored Nation 45
LD
LD
1043
(%) Rate (%)
-Extruders:
6917 8477.2010 ---Plastic pelletizers 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, KR, AU, HK,
MO, TW, GE
3.3 AP
TW, GE
2.6 CH
3.3 AP
-Blow molding machines:

6919 8477.3010 ---Extruders blow molding 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
machines CH, IS, AU, HK, MO,
2 GE
KR
6920 8477.3020 ---Injection blow molding 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
machines CH, IS, KR, AU, HK,
MO, GE
CH, IS, AU, HK, MO,
GE
2 KR
-Vacuum molding machines and

other thermoforming machines:
6922 8477.4010 ---Plastics bridge-die-forming 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
machines IS, KR, AU, HK, MO,
TW, GE
3.3 AP
6923 8477.4020 ---Plastics calendar-forming 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
machines IS, KR, AU, HK, MO,
TW, GE
1.5 CH
3.3 AP
IS, KR, AU, HK, MO,
TW, GE
2.6 CH
3.3 AP
1044
(%) Rate (%)
-Other machinery for molding or
otherwise forming:
6925 8477.5100 --For molding or retreading 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
pneumatic tyres or for molding CH, IS, AU, HK, MO,
or otherwise forming inner tubes GE
2 KR
--Others:
6926 8477.5910 ---3D printing 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
TW, GE
3 KR
3.3 AP
TW, GE
3 KR
3.3 AP
6928 8477.8000 -Other machinery 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
TW, GE
2.6 CH
3.3 AP
6929 8477.9000 -Parts 0 0 Favored Nation 30

LD
84.78 Machinery for preparing or
making up tobacco, not specified
or included elsewhere in this
Chapter:
6930 8478.1000 -Machinery 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
CH, IS, HK, MO 1LD1
2.5 AP
6931 8478.9000 -Parts 8∆5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
IS, HK, MO 1LD1
4 PK
84.79 Machines and mechanical

appliances having individual
functions, not specified or
Chapter:
-Machinery for public works,
building or the like:
---Spreading machines:
6932 8479.1021 ----Machines for spreading 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
bituminous concrete IS, KR, AU, HK, MO,
GE
4 PK
5.2 AP
1045
1046
(%) Rate (%)
6933 8479.1022 ----Stabilizer spreading machines 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 30
IS, KR, AU, HK, MO,
GE
4 PK
5.2 AP
IS, KR, AU, HK, MO,
GE
4 PK
5.2 AP
CH, IS, AU, HK, MO,
GE
3.2 KR
4 PK
5.2 AP
6936 8479.2000 -Machinery for the extraction or 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 30
preparation of animal or fixed CH, IS, AU, HK, MO, GE
vegetable lats or oils
4 PK, KR
6937 8479.3000 -Presses for the manufacture of 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
particle board or fiber building CH, IS, AU, HK, MO, LD
board or wood or other ligneous GE
materials and other machinery for 4 PK, KR
treating wood or cork
6938 8479.4000 -Rope or cable-making machines 7∆5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
4 PK
-Industrial robots, not elsewhere
specialized or included:
6939 8479.5010 ---Industrial robots for multiple 0 0 Favored Nation 20
uses LD
LD
6941 8479.6000 -Evaporative air coolers 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK, KR
5.2 AP
-Passenger boarding (boats)
bridge use at airport:
6942 8479.7100 --Of a kind used in airports 0 0 Favored Nation 30
LD
LD
-Other machines and mechanical
appliances:
--For treating metal, including
electric wire coil winders:
1047
(%) Rate (%)
6944 8479.8110 ---Filament winding machines 9 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 30
AU, HK, MO, TW, GE
2.9 CH
3.8 KR
4 PK
6.3 AP
AU, HK, MO, TW, GE
2.9 CH
3.8 KR
4 PK
5.9 AP
6946 8479.8200 --Mixing, kneading, crushing,, 7 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
grinding, screening, silting, IS, KR, AU, HK, MO,
homogenizing, emulsifying or TW, GE
stirring machines 4.6 AP
ex84798200 For mixed waste and waste water ∆5
treatment, mixing, crushing,
grinding, screening,
homogenizing or emulsifying
machine
--Others:
6947 8479.8910 ---Steering and rudder equipment 0 0 Favored Nation 14
or gyroscopic stabilizers for ships LD
6948 8479.8920 ---Air humidifiers or 0 0 Favored Nation 70
dehumidifiers LD
6949 8479.8940 ---Bundle and printed matter sorting 0 0 Favored Nation 30
machines used LD
6950 8479.8950 ---Presses for radioactive waste 0 0 Favored Nation 30
material LD
---Machines for assembling
elements on printed circuit boards:
6951 8479.8961 ----Automatic plug-in machines 0 0 Favored 30
6952 8479.8962 ----Automatic core-slice adhering 0 0 Nation LD 30
6953 8479.8969 machines 0 0 Favored 30
----Others Nation LD
---Others: Favored
Nation LD
6954 8479.8992 ----Three-dimensional automatic 0 0 Favored Nation 30
warehouse equipment LD
LD
-Parts:
6956 8479.9010 ---Of the machines of Tax 8479. 0 0 Favored Nation 14
8910 LD
6957 8479.9020 ---Of the machines of Tax 8479. 0 0 Favored Nation 70
8920 LD
84.80 Molding boxes for metal foundry; LD
mold bases; molding patterns;
molds for metal (other than ingot
molds), metal carbides, glass,
mineral materials, rubber or
plastics:
6959 8480.1000 -Molding boxes for metal 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
foundry CH, IS, AU, HK, MO, LD
GE
4 PK, KR
1048
(%) Rate (%)
6960 8480.2000 -Mold bases 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, AU, HK, MO,
GE
3.2 KR
4 PK
6961 8480.3000 -Molding patterns 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 20
4 PK, KR
-Molds for metal or metal
carbides:
--Injection or compression types:
6962 8480.4110 ---Die-casting mold 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
4 PK
4.8 KR
5.2 AP
6963 8480.4120 ---Die-casting mold use for 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
powder metallurgy IS, AU, HK, MO, TW, GE
4 PK
4.8 KR
5.2 AP
4 PK
4.8 KR
5.2 AP
CH, IS, AU, HK, MO,
GE
4 PK
4.8 KR
5.2 AP
6966 8480.5000 -Molds for glass 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, AU, HK, MO,
GE
4 PK
5 KR
1049
(%) Rate (%)
6967 8480.6000 -Molds for mineral materials 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, AU, HK, MO,
GE
3.3 KR
4 PK
-Molds for rubber or plastics:

--Injection or compression types:
6968 8480.7110 ---Tyre vulcanizing mold for 0 0 Favored Nation 20
capsule type (injection or LD
compression types)
LD
TW, GE
3.3 AP
84.81 Taps, cocks, valves and similar

appliances for pipes, boiler
shells, tanks, vats or the like,
including pressure-reducing
valves and thermostatically
controlled valves:
6971 8481.1000 -Pressure-reducing valves 5 0 AS, PK, CL, NZ, PE, 0 Favored Nation 30
GE
1.5 CH
3 KR
ex84811000 Pressure-reducing valves for ∆2

spray irrigation equipment
-Valves for oleo-hydraulic or
pneumatic transmissions:
6972 8481.2010 ---For oleo-hydraulic 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
transmissions IS, AU, HK, MO, TW, GE LD
1.5 CH
3 KR
6973 8481.2020 ---For pneumatic transmissions 5 0 AS, PK, CL, NZ, PE, 0 Favored Nation 30
CR, IS, AU, HK, MO LD
1.5 CH
2 GE
3 KR
6974 8481.3000 -Check (nonreturn) valves 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
1.5 CH
3 KR
6975 8481.4000 -Safety or relief valves 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
TW, GE
3 KR
-Other appliances:
---Directional valve:
1050
(%) Rate (%)
6976 8481.8021 ----Electromagnetic 7 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 30
CR, IS, AU, HK, MO,
TW
2.1 CH
2.8 GE
4.2 KR
4.6 AP
2.1 CH
4.2 KR
4.6 AP
---Flow control valves:

6978 8481.8031 ----Electronic expansion valves 7 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
TW, GE
4.2 KR
4.6 AP
2.1 CH
4.2 KR
4.6 AP
6980 8481.8040 ---Other valve 7 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
IS, KR, AU, HK, MO,
TW, GE
2.1 CH
4.6 AP
ex84818040 Other valves ∆5

ex84818040 HP turbine clearance control ∆1
valve
MO, GE
-Parts:
6982 8481.9010 ---Of valves 8∆4 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 30
KR, AU, HK, MO, TW,
GE
2.4 CH
4 PK
1051
(%) Rate (%)
IS, KR, AU, HK, MO,
TW, GE
4 PK
84.82 Ball or roller bearings:

-Ball bearings:
6984 8482.1010 ---Self-aligning ball bearing 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 20
3.2 MO
4 GE
5.2 PK
AP
6985 8482.1020 ---Deep groove ball bearing 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
4 PK
5.2 AP
6986 8482.1030 ---Angular contact ball bearing 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
4 PK
5.2 AP
6987 8482.1040 ---Thrust ball bearing 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
4 PK
5.2 AP
ex84821040 Thrust ball bearing for airplane ∆1

engine, external diameter =30cm
2.4 CH
4 PK
5.2 AP
6989 8482.2000 -Tapered roller bearings, 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
including cone and tapered roller IS, KR, AU, HK, MO, LD
assemblies 4 GE
PK
1052
(%) Rate (%)
6990 8482.3000 -Spherical roller bearings 8∆6 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
IS, KR, AU, HK, MO,
GE
4 PK
6991 8482.4000 -Needle roller bearings 8∆6 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
KR, AU, HK, MO, TW,
GE
4 PK
6992 8482.5000 -Other cylindrical roller bearings 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 20
2.4 CH
4 PK
4.8 KR
ex84825000 Tricyclic or bicyclic eccentric ∆4

rolling bearing
6993 8482.8000 -Other, including combined 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
ball/roller bearings AU, HK, MO, GE LD
2.4 CH
4 PK
4.8 KR
5.2 AP
-Parts:
6994 8482.9100 --Balls, needles and rollers 8∆6 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
4 GE
PK
6995 8482.9900 --Others 6∆3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
TW, GE
1.8 CH
84.83 Transmission shafts (including

cam shafts and crank shafts)
and cranks; bearing housings
and plain shaft bearings; gears
and gearing ball or roller
screws; gear boxes and other
speed changers, including
torque converters; flywheels
and pulleys, including pulley
blocks; clutches and shaft
couplings (including universal
joints):
-Transmission shafts (including
cam shafts and crank shafts) and
cranks:
1053
(%) Rate (%)
---Transmission shafts for ships:
6996 8483.1011 ----Crank shaft for diesel engine 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
CH, IS, AU, HK, MO,
GE
3.9 AP, KR
GE
3.6 KR
3.9 AP
4 PK
AU, HK, MO, GE LD
1.8 CH
3.6 KR
3.9 AP
4 PK
6999 8483.2000 --Bearing housings, incorporating 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
ball or roller bearing IS, KR, AU, HK, MO, LD
1.8 GE
CH
7000 8483.3000 -Bearing housings, not 6∆4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
incorporating ball or roller IS, KR, AU, HK, MO, LD
bearing; plain shaft bearings 1.8 GE
CH
-Gears and gearing, other than

toothed wheels, chain sprockets
and other transmission elements
presented separately; ball or
roller screws; gear boxes and
other speed changers, including
torque converters:
7001 8483.4010 ---Roller screws 8 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 30
KR, AU, HK, MO, TW,
GE
2.4 CH
4 PK
5.2 AP
1054
(%) Rate (%)
7002 8483.4020 ---Planet decelerators 8 0 AS, CL, 0 Favored Nation 30
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
2.4 CH
4 PK
5.2 AP, KR
NZ, PE, CR, LD
IS, AU, HK,
MO, TW
2.4 CH
3.2 GE
4 PK
4.8 KR
5.2 AP
7004 8483.5000 -Flywheels and pulleys, including 8 0 AS, CL, 0 Favored Nation 30
pulley blocks NZ, PE, CR, LD
IS, AU, HK,
MO, GE
2.4 CH
3.2 KR
4 PK
7005 8483.6000 -Clutches and shalt couplings 8 0 AS, CL, 0 Favored Nation 30
(including universal joints) NZ, PE, CR, LD
IS, AU, HK,
MO, GE
2.4 CH
4 PK
4.8 KR
ex84836000 Combined wet clutches / brakes ∆4
for presses (the on-off torque is
60KNM ~ 300KNM and the
braking torque is 30KNM ~
100KNM)
7006 8483.9000 -Toothed wheels, chain sprockets 8 0 AS, CL, 0 Favored Nation 30
and other transmission elements LD
presented separately; parts NZ, PE, CR,
IS, KR, AU,
HK, MO, TW,
GE
2.4 CH
4 PK
ex84839000 Car camshaft phase regulator (car ∆4
engine)
84.84 Gaskets and similar joints of
metal sheeting combined with
other material or of two or
more layers of metal; sets or
assortments of gaskets and
similar joints, dissimilar in
composition, put up in pouches,
envelopes or similar packings
mechanical seals:
7007 8484.1000 -Gaskets and similar joints of metal 8∆5 0 AS, CL, 0 Favored Nation 30
sheeting combined with other material or LD
oftwoormorelayersofmetal NZ, PE, CR,
IS, AU, HK,
MO, TW, GE
2.4 CH
4 PK
4.8 KR
1055
(%) Rate (%)
7008 8484.2000 -Mechanical seals 8∆5 0 AS, CL, 0 Favored Nation LD 30
NZ, PE, CR,
IS, AU, HK,
MO, GE
2.4 CH
4 PK
4.8 KR
7009 8484.9000 -Others 8∆5 0 AS, CL, 0 Favored Nation LD 30
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK
4.8 KR
84.86 Machines and apparatus of a
kind used specially or
principally for the manufacture
of semiconductor boules or
wafers, semiconductor devices,
electronic integrated circuits or
flat panel displays; machines
and apparatus specified in Note
9(C) to this Chapter; Parts and
accessories
-Machines and apparatus for the
manufacture of boules or wafers:
7010 8486.1010 ---Machines and apparatus for the 0 0 Favored Nation LD 30
treatment of monocrystalline
silicon by apparatus involving a
change of temperature
7011 8486.1020 ---Grinding machines 0 0 Favored Nation LD 30
7012 8486.1030 ---Sawing machines 0 0 Favored Nation LD 30
7013 8486.1040 ---Chemical mechanical polishers 0 0 Favored Nation LD 30
(CMP)
manufacture of semiconductor
devices or of electronic
integrated circuits:
7015 8486.2010 ---Diffusion, oxidization annealing 0 0 Favored Nation LD 30
and other heat treatment equipment
---Film deposition equipment:
7016 8486.2021 ----Chemical Vapor Deposition 0 0 Favored Nation LD 30
(CVD) equipment
7017 8486.2022 ----Physical Vapor Deposition 0 0 Favored Nation LD 30
(PVD) equipment
---Apparatus for the projection or
drawing of circuit patterns on
sensitized semiconductor
materials:
7019 8486.2031 ----step and repeat aligner 0 0 Favored Nation LD 100

---Etching and stripping
equipment:
7021 8486.2041 ----Dry plasma etching 0 0 Favored Nation LD 30
7023 8486.2050 ---Ion Implanters 0 0 Favored Nation LD 11
manufacture of flat panel
1056
displays:
7025 8486.3010 ---Oxidation diffusion annealing 0 0 Favored Nation LD 30

and other heat treatment equipment
---Film deposition equipment:
7026 8486.3021 ----Chemical Vapor Deposition 0 0 Favored Nation LD 30
(CVD) equipment
7027 8486.3022 ----Physical Vapor Deposition 0 0 Favored Nation LD 30
(PVD) equipment
---Apparatus for the projection or
drawing of circuit patterns on
sensitized semiconductor
materials:
7029 8486.3031 ----step and repeat aligner 0 0 Favored Nation LD 100
1057
(%) Rate (%)
---Apparatus for wet-etching
developing stripping or cleaning:
7031 8486.3041 ----Ultrasonic apparatus for 3.3#1.7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 30
cleaning CH, IS, AU, HK, MO, GE
4 PK
LD
LD
-Machines and apparatus specified
in Note 9 (c) to this chapter:
7034 8486.4010 ---Apparatus solely or principally of 0 0 Favored Nation 70
a kind used for the manufacture or LD
repair of masks and reticles
---Machines solely or principally
of a kind used for assembling or
encapsulating semiconductor
devices or electronic integrated
circuits:
7035 8486.4021 ----Plastics encapsulating 1.7#0.8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
machines CH, IS, AU, HK, MO, LD
1.5#0.7 GE
4.5 AP
KR
7036 8486.4022 ----Wire bonders 2.7#1.3 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 30
AU, HK, MO, GE LD
2.4#1.3 CH
2.6#1.2 AP
4 PK
LD
---Apparatus solely or principally of,
a kind used for lilting, handling, ,
loading or unloading of boules,
wafers, semiconductor devices,
electronic integrated circuits and flat
panel displays:
7038 8486.4031 ----Automated material handling 0 0 Favored Nation 20
machines solely or principally of LD
a kind used in the electronic
integrated circuits factories
7039 8486.4039 ----Others 1.7#0.8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 30
1.2#0.6 GE
3.5 AP
KR
7040 8486.9010 ---Of machines for lifting, 0 0 Favored Nation 30
handling, loading or unloading LD
(other than automated material
handling machines)
7041 8486.9020 ---Of wire bonders 0 0 Favored Nation 30

LD
---Others:
7042 8486.9091 ----With the backplane of the 0 0 Favored Nation 17
sputtering target assembly LD
LD
84.87 Machinery parts, not containing
electrical connectors insulators,
coils, contacts or other electrical
1058
features, not specified or included
elsewhere in this Chapter:
1059
(%) Rate (%)
7044 8487.1000 -Ships’ or boats' propellers and 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
blades therefor CH, IS, AU, HK, MO,
3.6 GE
KR
7045 8487.9000 -Others 8 0 AS, CL, 0 Favored Nation LD 30

NZ, PE, CR,
IS, AU, HK,
MO, TW, GE
2.4 CH
3.2 KR
4 PK
1060
Chapter 85
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and
reproducers, and parts and accessories of such products
Notes:
(a)Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other
electrically warmed products worn on or about the person;
(b)Products of glass of Tax 70. 11.
(c) Machines and apparatus of Tax 84. 86;
(d)Vacuum apparatus of a kind used in medical, surgical, dental or veterinary purposes (Tax 90. 18);
(e)Electrically heated furniture of Chapter 94.
2. Tax 85. 01 to 85. 04 do not apply to goods described in Tax 85. 11, 85. 12, 85. 40, 85. 41 or 85.42. However, metal tank
mercury arc rec tillers remain classified in Tax 85. 04.
3. Tax 85.07 called "battery”, including auxiliary components together with its inspection, the auxiliary components has a
power storage and power supply function, or protect the battery from damage, for example, circuit connector, temperature
control device (e.g. , thermistor) and circuit protection device, may also include a battery partial protection housing.
4. Tax 85. 09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes:
(a)Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;
(b) Other machines provided the weight of such machines does not exceed 20 kg.
The Tax does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with
filters (Tax 84. 14), centrifugal clothes-dryers (Tax 84. 21), dish washing machines (Tax 84. 22), household washing
machines (Tax 84. 50), roller or other ironing machines (Tax 84. 20 or 84. 51), sewing machines (Tax 84.52), electric
scissors (Tax 84. 67) or to electro-thermic appliances (Tax 85. 16).
(a) “Solid-state non-volatile storage devices” (for example, “flash memory cards” or “flash electronic storage cards") are
storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example,
“FLASH E2PROM” ) in the form of integrated circuits mounted on a printed circuit board. They may include a controller in
the form of an integrated circuit and discrete passive components, such as capacitors and resistors;
(b) The term “smart cards” means cards which have embedded in them one or more electronic integrated circuits (a
microprocessor, random access memory (RAM) or read-only memory (ROM)) in the form of chips. These cards may contain
contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements.
6. For the purposes of Tax 85. 34 “printed circuits” are circuits obtained by forming on an insulating base, by any printing
process (for example, embossing , plating-up, etching) or by the “film circuit” technique, conductor elements, contacts or
other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a
pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example,
semiconductor elements).
The expression “printed circuits” does not cover circuits combined with elements other than those obtained during the
printing process, nor does it cover individual, discrete resistors, capacitors or inductances.
Thin or thick-film circuits comprising passive and active elements obtained during the same technological process are to be
7. For the purpose of Tax 85.36. “connectors for optical fibers, optical fiber bundles or cables” means connectors that simply
mechanically align optical fibers end to end in a digital line system. They perform on other function, such as the
amplification, regeneration or modification of a signal.
8. Tax 85. 37 does not include cordless infrared devices for the remote control of television receivers or other electrical
equipment (Tax 85.43).
(a) “Diodes, transistors and similar semiconductor devices” are semiconductor devices the operation of which depends on
variations in resistivity on the application of an electric field;
(b) “Electronic integrated circuits” are:
(i)Monolithic integrated circuits in which the circuit elements (diodes, transistors resistors capacitors, interconnections, etc.)
are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material (for
example, doped silicon, gallium arsenide silicon, germanium indium phosphide) and are inseparably associated;
(ii)Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances) , obtained by thin-or thick film
technology, and active elements (diodes, transistors, monolithic integrated circuits, etc. ), obtained by semiconductor
technology, are combined to all intents and purposes indivisibly, by interconnection or interconnecting cables on a single
insulating substrate (glass, ceramic, etc. ). These circuits may also include discrete components;
(iii)Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all
intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without lead-frames, but with
no other active or passive circuit elements.
For the classification of the products defined in this Note, Tax 85.41 and 85.42 shall take precedence over any other Tax in
1061
the Nomenclature which might cover them by reference to, in particular, their function, but except for cases related to Tax
85.23.
(iv) Multi element integrated circuit (MCOs) is composed of one or more single, mixed or multi chip integrated circuit and at
least containing one of the following components: the combination of silicon sensor, actuator, oscillator, resonator or its
components, or with Tax 85.32, 85.33, 85.41 items of commodities listed in the function components, or inductors of Tax
85.04. In fact, the same is inseparably integrated like integrated circuits, as an components, through the pin, lead wire, solder
ball, bottom contact, bump or conductive pressure points are connected to the printed circuit board assembly (PCB) or other
carrier, through the connecting of pins, leads, balls, lands, bumps, or pads.
For the purpose of this definition:
(i) “Components” may be discrete, manufactured independently then assembled onto the rest of the MCO, or integrated into
other components.
(ii) “Silicon based” means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated circuit
die.
(iii) a) Silicon based sensors consist of microelectronic or mechanical structures that are created in the interior or on the
surface of a semiconductor and that have the function of detecting physical or chemical quantities and transducing these into
electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. “Physical or
chemical quantities” relates to real world phenomenal, such as pressure, acoustic weaves, acceleration, vibration, movement,
orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemical concentration,
etc.
b) “Silicon based actuators” consist of microelectronic and mechanical structures that are created in the mass or on the
surface of a semi-conductor and that have the function of converting electrical signals into physical movement.
c) “Silicon based resonators” are components that consist of microelectronic or mechanical structures that are created in the
mass or on the surface of a semiconductor and have the function of generating a mechanical or electrical oscillation of a
predefined frequency that depends on the physical geometry of these structures in response to an external input.
d) “Silicon based oscillators” are active components that consist of micro-electronic or mechanical structures that are created
in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical
oscillation of a predefined frequency that depends on the physical geometry of these structures.
10. For the purposes of Tax 85.48, spent primary cells, “spent primary batteries and spent electric accumulators” are those
which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.
Tax Notes:
Tax 8527.12 cover only cassette players with built-in amplifier, without built-in loudspeaker, capable of operating without an
external source of electric power and the dimensions of which do not exceed 170mm x 100 mm x 45mm
The “pump coffee machine” in Tax 8516.7130 is mainly composed of water tank, water pump, heater, funnel,
microcomputer-controlled parts and accessories. The water tank is connected with the water pump and controls the pump to
draw water from the water tank to the heater through the microcomputer-controlled parts. After heating the water through the
heater, the pressure supplied by the pump causes the hot water to flow into the pressure filtration funnel of the lower part of
the heater, and the hot water filters out the essence of the coffee powder in the pressure filtering funnel, and simultaneously
produces rich foam through the small holes in the filter.
1062
(%) Rate (%)
85.01 Electric motors and generators
(excluding generating sets):
-Motors of an output not
exceeding 37.5W:
7046 8501.1010 ---For use in toys 12 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, TW,
GE
7.4 CH
7.8 AP
17.1 KR
23.3 PK
---Others:
7047 8501.1091 ----Micromotors with a housing 9 0 AS, SG, 0 Favored Nation 70
size of 20mm or more but not CL, NZ, PE, LD
exceeding 39mm CR, IS, AU,
HK, MO, GE
2.7 CH
4 PK
5.4 KR
5.9 AP
1063
(%) Rate (%)
ex85011091 Precision micromotors for the ∆5
movement of laser disc players
(1W ≤ power < 18W, 20mm ≤
diameter ≤ 30mm)
ex85011091 Micro motor with a video ∆5
camera, camcorder (0.5W ≤
power ≤ 10W), 20mm ≤ diameter
≤ 39mm)
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, TW,
GE
2.7 CH
4.5 PK
5.4 KR
5.9 AP
ex85011099 Micromotors, power ≤ 0.5W, not ∆5
for movements of laser disc
players (cylindric diameter ≤
6mm, high ≤ 25mm; oblate
diameter ≤15mm, thick ≤ 5mm)
ex85011099 Precision micro motor with laser ∆5
videodisc (0. 5 ≤ power ≤W),
5mm ≤ diameter < 20mm)
ex85011099 Precision micromotors for video ∆5
camera, camcorder, movement of
laser disc-players (0.5W ≤ power
≤ 2W, 5mm ≤ diameter < 20mm
or 39 mm< diameter < 40mm
7049 8501.2000 -Universal AC/DC motors of an 12 0 AS, SG, 0 Favored Nation 35
output exceeding 37.5 W CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
-Other DC motors; DC
generators:
7050 8501.3100 --Of an output not exceeding 750 12 0 AS, SG, 0 Favored Nation 35
W CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
4.8 PK
7.8 AP, KR
7051 8501.3200 --Of an output exceeding 750 W 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
but not exceeding 75kW CH, IS, AU, HK, MO, LD
GE
4 PK, KR
7052 8501.3300 --Of an output exceeding 75 kW 5 0 AS, PK, CL, 0 Favored Nation 35
but not exceeding 375kW NZ, PE, LD
CR, CH, IS,
KR, AU, HK,
MO, GE
1064
1065
(%) Rate (%)
7053 8501.3400 --Of an output exceeding 375 kW 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 35
IS, AU, HK, MO, GE
3.6 CH
5.4 PK
8.4 KR
7054 8501.4000 -Other AC motors, single-phase 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 35
IS, AU, HK, MO, GE
3.6 CH
5.4 PK
7.2 KR
-Other AC motors, multi-phase:

7055 8501.5100 --Of an output not exceeding 750 5 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 35
W CR, CH, IS,
AU, HK, MO
2 GE
7056 8501.5200 --Of an output exceeding 750 W 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
but not exceeding 75kW IS, AU, HK, MO, GE LD
3 CH
4.5 PK
7 KR
7057 8501.5300 --Of an output exceeding 75 kW 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
3.6 CH
5.4 PK
6.5 AP
7.2 KR
ex85015300 High speed (200km/h and above) ∆3

AC electric loco-motive traction
motor
-AC generators (alternators):
7058 8501.6100 --Of an output not exceeding 75 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
kVA CH, IS, AU, HK, MO,
GE
2 KR
7059 8501.6200 --Of an output exceeding 75 kVA 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 30
but not exceeding 375kVA IS, AU, HK, MO, GE
3.6 CH
5.4 PK
8.4 KR
1066
(%) Rate (%)
7060 8501.6300 --Of an output exceeding 375 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 30
KVA but not exceeding 750kVA IS, AU, HK, MO, GE
3.6 CH
5.4 PK
8.4 KR

kVA:
7061 8501.6410 ---Of an output exceeding 750 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 30
kVA but not exceeding 350 MVA CH, IS, AU, HK, MO, GE
4 PK
7 KR
ex85016410 By the use ("renewable fuel ∆5

boiler and turbine drive the
alternator, <750 kVA power
output of 350 MVA or less
7062 8501.6420 ---Of an output exceeding 350 5.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
MVA but not exceeding 665 CH, IS, KR, AU, HK,
MVA MO, GE
3.6 AP
ex85016420 By the use of renewable fuel ∆5

alternator, 350 MVA power
output of 665 MVA or less
7063 8501.6430 ---Of an output exceeding 665 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
MVA CH, IS, KR, AU, HK,
MO, GE
3.9 AP
ex85016430 By the use of renewable fuel ∆5

alternator, output>665 MVA ：
85.02 Electric generating sets and
rotary converters:
-Generating sets with
compression-ignition internal
combustion piston engines (diesel
or semi-diesel engines):
7064 8502.1100 --Of an output not exceeding 75 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 45
kVA CH, IS, AU, HK, MO, GE
4 PK, KR
7065 8502.1200 --Of an output exceeding 75 kVA 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 45
but not exceeding 375 kVA CH, IS, AU, HK, MO, GE
4 PK
6 KR

kVA:
1067
(%) Rate (%)
7066 8502.1310 ---Of an output exceeding 375 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 45
kVA but not exceeding 2 MVA CH, IS, AU, HK, MO, GE
4 PK
6.5 AP
7 KR
7067 8502.1320 ---Of an output exceeding 2 MVA 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 30
4 PK
7 AP,KR
7068 8502.2000 -Generating sets with 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 45
spark-ignition internal CH, IS, AU, HK, MO, GE
combustion piston engines 4 KR
4.5 PK
-Other generating sets:

7069 8502.3100 --Wind-powered 8∆5 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK
4.8 KR
GE
4 PK
6 KR
ex85023900 Rely on renewable energy (solar, ∆5

small hydropower, tidal, methane
gas, geothermal energy,
biomass/waste heat driven
turbine) in the production of
electric power generating set
7071 8502.4000 -Electric rotary converters 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK, KR

principally with the machines
of Tax 85. 01 or 85. 02:
7072 8503.0010 ---Of the motors of Tax 8501. 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
1010 and 8501. 1091 IS, AU, HK, MO, TW, LD
3.6 GE
5.2 CH
5.4 AP
7.8 PK
KR
1068
(%) Rate (%)
7073 8503.0020 ---Of the generators of Tax 8501. 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
6420 and 8501. 6430 IS, KR, AU, HK, MO,
GE
0.9 CH
2 AP
7074 8503.0030 ---Of the generating sets of Tax 3∆1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
8502. 3100 CH, IS, KR, AU, HK,
MO, GE
2.5 AP
KR, AU, HK, MO, TW, LD
GE
2.4 CH
4.5 PK
5.2 AP
ex85030090 The alternator output power is ∆5
driven by the use of renewable
fuel boiler and turbine unit more
than 750 thousand ampere of not
more than 350 MVA parts. Rely
on renewable energy (solar, small
hydropower, tidal, methane gas,
geothermal energy, biomass/
waste heat driven turbine)
production power generating sets
of parts
85.04 Electrical transformers, static
converters (for example,
rectifiers) and inductors:
-Ballasts for discharge lamps or
tubes:
7076 8504.1010 ---Electronic ballast 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
4 GE
PK, KR
GE
4 PK, KR
-Liquid dielectric transformers:

7078 8504.2100 --Having a power handling 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 50
capacity not exceeding 650 kVA IS, AU, HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
7079 8504.2200 --Having a power handling capacity 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 50
exceeding 650 kVA but not IS, AU, HK, MO, GE
exceeding 10 MVA 3.8 CH
5 KR
5.7 PK
1069
(%) Rate (%)
--Having a power handling
capacity exceeding 10 MVA:
---Having a power handling
capacity exceeding 10MVA but less
than 400MVA:
7080 8504.2311 ----Having a power handling 10 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 50
capacity exceeding 10MVA but less AU, HK, MO, GE
than 220MVA 4 PK
6 KR
6.5 AP
7081 8504.2312 ----Having a power handling 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 50
capacity exceeding 220MVA but CH, IS, AU, HK, MO,
less than 330MVA GE
4 PK, KR
6.5 AP
7082 8504.2313 ----Having a power handling 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 50
capacity exceeding 330MVA but CH, IS, AU, HK, MO,
less than 400MVA GE
4 PK, KR
6.5 AP
---Having a power handling :

capacity of 400 MVA or more:
7083 8504.2321 ----Having a power handling 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
capacity exceeding 400MVA but CH, IS, KR, AU, HK, LD
less than 500MVA MO, GE
3.9 AP
MO, GE
3.9 AP
-Other transformers:
capacity not exceeding 1 kVA:
7085 8504.3110 ---Mutual inductor 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
MO, TW, GE
3.3 AP
7086 8504.3190 ---Others 5 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 50
MO, TW, GE
3.3 AP

capacity exceeding 1kVA but not
exceeding 16kVA:
1070
No. Tariff Code Article description MFN Rate (%)Conventional Preferential Rate (%) General
Rate (%) Rate (%)
7087 8504.3210 ---Mutual inductor 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
CH, IS, AU, HK, MO,
GE
3 KR
CH, IS, KR, AU, HK,
MO, GE

capacity exceeding 16kVA but
not exceeding 500 kVA：
7089 8504.3310 ---Mutual inductor 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 50
CH, IS, AU, HK, MO,
3 GE
KR
3 GE
KR

capacity exceeding 500 kVA：
7091 8504.3410 ---Mutual inductor 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
8.4 KR
11.2 PK
8.4 KR
10.1 PK
-Static converters:
---Voltage-stabilized suppliers:
7093 8504.4013 ----Of the machines of Tax 84. 71 0 0 Favored Nation 40
LD
7094 8504.4014 ----Other DC voltage-stabilized 2.3#1.2 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 80
suppliers, of a power of less than AU, HK, MO, GE LD
1 kW and an accuracy of not 1.5#0.8 AP
better than 0.0001 2.1#1.2 CH
4 PK
4.2 KR
7095 8504.4015 ----Other AC voltage-stabilized 0 0 Favored Nation 80

suppliers, of a power of less LD
than 10 kW and an accuracy of
not better than 0. 001
LD 1071
(%) Rate (%)
7097 8504.4020 ---Uninterrupted power suppliers 3.3#1.7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 50
IS, AU, HK, MO, GE
2.1#1.1 AP
4.5 PK
6 KR
7098 8504.4030 ---Inverter 3.3#1.7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 30
IS, AU,
HK, MO, GE
3#1.7 CH
4.5 PK
6 KR
---Others:
7099 8504.4091 ----Semiconductor modules with 3.3#1.7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
a converting function IS, KR, AU, HK, MO LD
3#1.7 CH
4 GE
4.5 PK
ex85044091 Semiconductor modules with a 0

converting function (for
automatic data-processing
machines and units as well as
telecommunication equipment)
7100 8504.4099 ----Others 3.3#1.7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
3#1.7 CH
4.5 PK
6 KR
ex85044099 High speed electric locomotive ∆①

traction converter (for (200 km/h)
electric locomotive)
ex85044099 Static converters (for automatic 0
data processing machines and
units thereof and
telecommunication apparatus);
Printed circuit assemblies for ITA
products (including external
assemblies, for example, cards in
accordance with PCMCIA)
7101 8504.5000 -Other inductors 0 0 Favored Nation 35
LD
-Parts:
---Of transformers:
7102 8504.9011 ----Of the transformers of Tax 1.7#0.8 0 AS, PK, CL, NZ, PE, 0 Favored Nation 11
8504.2321, 8504.2329 CR, IS, AU, HK, MO, LD
GE
1.1#0.5 AP
1.5#0.8 CH
3 KR
1 Provisional rate of MFN: January To June: 3%.
1072
(%) Rate (%)
7103 8504.9019 ----Others 2.7#1.3 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 50
AU, HK, MO, TW, GE
1.5#0.7 AP
2.4#1.3 CH
3.6 PK
4.8 KR
7104 8504.9020 ---Of voltage-stabilized suppliers 2.7#1.3 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 50
and uninterrupted power suppliers AU, HK, MO, TW
1.8#0.8 AP
2.4#1.3 CH
3.2 GE
4 PK
4.8 KR
7105 8504.9090 ---Others 2.7#1.3 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 30
AU, HK, MO, TW, GE
1.8#0.8 AP
2.4#1.3 CH
4 PK
4.8 KR
85.05 Electro-magnets; permanent

magnets and products intended
to become permanent magnets
after magnetization;
electro-magnetic or permanent
magnet chucks, clamps and
similar holding devices;
electro-magnetic couplings,
clutches and brakes;
electro-magnetic lifting heads:
-Permanent magnets and products
intended to become permanent
magnets after magnetization:
--Of metal:
7106 8505.1110 ---Of rare-earth 7 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
2.8 TW
4 GE
PK
TW, GE
4 PK
CH, IS, AU, HK, MO,
GE
2.8 KR
4 PK
4.6 AP
1073
(%) Rate (%)
7109 8505.2000 -Electro-magnetic couplings, 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
clutches and brakes CH, IS, AU, HK, MO,
GE
4 PK
4.8 KR
5.2 AP
-Other, including parts:

7110 8505.9010 ---Electro-magnetic lifting heads 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
4 GE
PK
2.4 CH
4 PK
5.6 AP
ex85059090 Solely or primarily for the 0

electromagnet magnetic
resonance imaging device, but
excluding electromagnet of Tax
90.18
85.06 Primary cells and primary
batteries:
-Manganese dioxide:
---Alkaline zinc-manganese
dioxide:
7112 8506.1011 ----Button type 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
6 CH
14 KR
20 PK
7113 8506.1012 ----Cylinder type 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
6 CH
14 KR
20 PK
6 CH
20 PK
6 CH
14 KR
20 PK
1074
(%) Rate (%)
7116 8506.3000 -Mercuric oxide 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
4.2 CH
5.6 KR
10.1 PK
7117 8506.4000 -Silver oxide 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
4.2 CH
5.2 AP
5.6 KR
10.1 PK
7118 8506.5000 -Lithium 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
4.2 CH
10.1 PK
7119 8506.6000 -Air-zinc 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
5.6 KR
10.1 PK
7120 8506.8000 -Other primary cells and primary 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 40
batteries IS, AU, HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
-Parts:
7121 8506.9010 ---Of the cells of Tax 8506. 1000 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
4.2 CH
5.2 AP
10.1 PK
4 PK
7 KR
85.07 Electric accumulators, including

separators therefor, whether or not
rectangular (including square):
1075
(%) Rate (%)
7123 8507.1000 -Lead-acid, of a kind used for 10 0 AS, SG, 0 Favored Nation 90
starting piston engines PK, CL, NZ, 1LD1
PE, CR, CH,
IS, AU, HK,
MO, GE
6.5 AP
7 KR
7124 8507.2000 -Other lead-acid accumulators 10 0 AS, SG, 0 Favored Nation 90
PK, CL, NZ, 1LD1
PE, CR, CH,
IS, AU, HK,
MO, GE
4 KR
6.5 AP
7125 8507.3000 -Nickel-cadmium 10 0 AS, SG, 0 Favored Nation 40
CL, NZ, PE, 1LD1
CR, CH, IS,
AU, HK, MO,
GE
4 PK, KR
6.5 AP
7126 8507.4000 -Nickel-iron 10 0 AS, SG, 0 Favored Nation 40
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.5 PK
4.8 KR
6.5 AP
7127 8507.5000 -Nickel-metal hydride 10 0 AS, SG, 0 Favored Nation 40
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.5 PK
4.8 KR
6.5 AP
7128 8507.6000 -Lithium ion 10 0 AS, SG, 0 Favored Nation 40
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, TW,
GE
3.6 CH
5 PK
8 AP
9.6 KR
-Other accumulators
7129 8507.8030 ---Vanadium redox flow battery 10 0 AS, SG, 0 Favored Nation 40
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.5 PK
4.8 KR
6.5 AP
1076
(%) Rate (%)
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.5 PK
4.8 KR
6.5 AP
-Parts:
7131 8507.9010 ---Of lead-acid accumulators 10 0 AS, CL, 0 Favored Nation 1LD1 90
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK, KR 5 AP
ex85079010 Electrode of lead-acid battery ∆5
(Electrode reserved only)
7132 8507.9090 ---Others 8∆5 0 AS, CL, 0 Favored Nation LD 40
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK 4 AP
4.8 KR
85.08 Vacuum cleaners:
-With self-contained
electric-motor:
7133 8508.1100 --Of a power not exceeding 8 0 AS, SG, 0 Favored Nation LD 130
1500W and hawing a dust bag or CL, NZ, PE,
other receptacle capacity not CR, CH, IS,
exceeding 20L
AU, HK, MO,
TW, GE
4 PK, KR
5.2 AP
7135 8508.6000 -Other vacuum cleaners 0 0 Favored Nation LD 30
-Parts:
7136 8508.7010 ---Of the cleaners of Tax 8508. 6 0 AS, SG, 0 Favored Nation 1LD1 100
1100 CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
85.09 Electro-mechanical domestic
appliances, with self-contained
electric motor, other than vacuum
cleaners ofTax 85. 08:
-Food grinders and mixers; fruit
or vegetable juice extractors:
7138 8509.4010 ---Fruit or vegetable juice 7∆6 0 AS, SG, 0 Favored Nation 1LD1 100
extractors CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 PK
7 KR
1077
(%) Rate (%)
7139 8509.4090 ---Others 7∆6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
TW, GE
4 PK, KR
-Other appliances:
7140 8509.8010 ---Floor polishers 8 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
8 CH
30 PK
7141 8509.8020 ---Kitchen waste disposers 8 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
14 KR
20 PK
30 PK

CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
85.10 Shavers, hair clippers and
hair-removing appliances, with
self-contained electric motor:
7144 8510.1000 -Shavers 8 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, AU, HK,
MO, GE
8 CH
30 PK
7145 8510.2000 -Hair clippers 8 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
8 CH
30 PK
7146 8510.3000 -Hair-removing appliances 8 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
20 PK
1078
(%) Rate (%)
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
7.4 CH
17.1 KR
24.5 PK
85.11 Electrical ignition or starting
equipment of a kind used for
spark-ignition or
combustion engines (for example,
ignition magnetos,
magneto-dynamos, ignition coils,
sparking plugs and glow plugs,
starter motors); generators (for
example, dynamos, alternators)
and cut-outs of a kind used in
conjunction with such engines:
7148 8511.1000 -Sparking plugs 8 0 AS, SG, 0 Favored Nation 30
CL, NZ, PE, 1LD1
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
-Ignition magnetos;
magneto-dynamos; magnetic
flywheels:
7149 8511.2010 ---For locomotives, aircraft or 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
ships CH, IS, KR, AU, HK, LD
MO, GE
GE
4 PK, KR
-Distributors; ignition coils:
ships CH, IS, KR, AU, HK, LD
MO, GE
LD
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK
5 KR
-Starter motors and dual purpose
starter-generators:
ships CH, IS, AU, HK, MO, GE LD
2 KR
---Others:
1079
(%) Rate (%)
7154 8511.4091 ----Starter motors for engines of 8 0 AS, CL, 0 Favored Nation 30
an output of 132. 39kW(180HP) NZ, PE, CR, LD
or more CH, IS, AU,
HK, MO, GE
3.3 KR
4 PK
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
5 KR
-Other generators:
ships CH, IS, AU, HK, MO, LD
GE
2 KR
GE
4 PK
7158 8511.8000 -Other equipment 8 0 AS, CL, 0 Favored Nation 30

NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
3.3 KR
4 PK
-Parts：
7159 8511.9010 ---Of the equipment of Tax 85. 11 4.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
used for locomotives, aircraft or CH, IS, AU, HK, MO, LD
ships GE
2 GE
KR
85.12 Electrical lighting or signaling

equipment (excluding articles of
Tax 85.39), windscreen wipers,
defrosters and demisters, of a kind
used for cycles or motor vehicles:
7161 8512.1000 -Lighting or visual signaling 10 0 AS, SG, 0 Favored Nation 45
equipment of a kind used on CL, NZ, PE, LD
bicycles CR, IS, AU,
HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
-Other lighting or visual
1080
signaling equipment:
(%) Rate (%)
7162 8512.2010 ---Lighting equipment of a kind 10 0 CL, NZ, 0 Favored Nation 45
used for motor vehicles PE, CR, CH, LD
IS, AU, HK,
MO, TW, GE
5 AS
7 KR
8 PK
PE, CR, CH, LD
IS, AU, HK,
MO, GE
5 AS
7 KR
8 PK
-Sound signaling equipment:
---For motor vehicles:
7164 8512.3011 ----Loudspeaker, buzzers 10 0 CL, NZ, 0 Favored Nation 45
PE, CR, CH, LD
IS, AU, HK,
MO, GE
5 AS
6 KR
6.5 AP
7.7 PK
7165 8512.3012 ----Burglary alarm 10 0 AS, CL, 0 Favored Nation 40
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
6 KR
6.5 AP
7166 8512.3019 ----Others 10 0 CL, NZ, 0 Favored Nation 45
PE, CR, CH, LD
IS, AU, HK,
MO, GE
5 AS
6 KR
6.5 AP
7.7 PK
PE, CR, CH, LD
IS, AU, HK,
MO, GE
5 AS
6.5 AP
7.7 PK
7168 8512.4000 -Windscreen wipers, defrosters 10 0 CL, NZ, 0 Favored Nation 45
and demisters PE, CR, CH, LD
IS, AU, HK,
MO, GE
5 AS
8 PK
1081
(%) Rate (%)
7169 8512.9000 -Parts 8 0 AS, CL, 0 Favored Nation LD 45
NZ, PE, CR,
CH, IS, AU,
HK, MO, TW,
GE
3.2 KR
4 PK
85.13 Portable electric lamps
designed to function by their
own source of energy (for
example, dry batteries,
accumulators, magnetos), other
than lighting equipment of Tax
85.12:
-Lamps:
7170 8513.1010 ---Portable electric torches 5 0 AS, SG, 0 Favored Nation LD 100
designed to function by dry CL, NZ, PE,
batteries CR, IS, AU,
HK, MO, GE
3.3 AP
4.5 CH
6 PK, KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.3 CH
7 KR
12.6 PK
-Parts:
7172 8513.9010 ---Of the torches of Tax 5 0 AS, SG, 0 Favored Nation LD 100
8513.1010 CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
85.14 Industrial or laboratory
electric furnaces and ovens
(including those functioning by
induction or dielectric loss);
other industrial or laboratory
equipment for the heat
treatment of materials by
induction or dielectric loss:
-Resistance heated furnaces and
ovens:
7174 8514.1010 ---Furnaces for heat treatment, 0 0 Favored Nation LD 30
atmosphere controllable
7176 8514.2000 -Furnaces and ovens functioning 0 0 Favored Nation LD 30
by induction or dielectric loss
7177 8514.3000 -Other furnaces and ovens 0 0 Favored Nation LD 30
1082
(%) Rate (%)
7178 8514.4000 -Other equipment for the heat 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
treatment of materials by CH, IS, KR, AU, HK, LD
induction or dielectric loss MO, GE
4.5 PK
ex85144000 Welding seam intermediate ∆7

frequency annealing device
-Parts:
7179 8514.9010 ---Of steel making electric 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 30
furnaces IS, KR, AU, HK, MO, LD
4 GE
PK
LD
85.15 Electric (including electrically
heated gas), laser or other light
or photon beam, ultrasonic,
electron beam, magnetic pulse
or plasma arc soldering,
brazing or welding machines
and apparatus, whether or not
capable of cutting; electric
machines and apparatus for
hot spraying of metals or
ceramic metals:
-Brazing or soldering machines
and apparatus:
7181 8515.1100 --Soldering irons and guns 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
4 GE
PK, KR
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4 PK
5.3 CH
ex85151900 Other wave soldering machines, 3.3#1.7
especially for the manufacture of
printed circuit assemblies
-Machines and apparatus for
resistance welding of metals:
--Fully or partly automatic :
7183 8515.2120 ---Robot 10 0 AS, SG, 0 Favored Nation 30
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.5 PK
7 KR
ex85152120 Resistance of automotive ∆5
production line welding robot
---Others:
7184 8515.2191 ----Straight seam pipe-mill 10 0 AS, CL, 0 Favored Nation 30
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
7 KR
1083
(%) Rate (%)
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.5 PK
7 KR
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK
6.5 AP
7 KR
-Machines and apparatus for arc
(including plasma arc) welding of
metals:
--Fully or partly automatic:
7187 8515.3120 ---Robot 10 0 CL, NZ, 0 Favored Nation 30
PE, CR, CH, LD
IS, AU, HK,
MO, GE
5 AS
7 KR
8 PK
---Others:
7188 8515.3191 ----Spiral weld pipe mill 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK, KR

LD
PE, CR, CH,
IS, AU, HK,
MO, GE
7 KR
8 PK
GE
4 PK, KR
-Other machines and apparatus:

7191 8515.8010 ---Laser welding robot 8 0 AS, CL, 0 Favored Nation 30
NZ, PE, CR, LD
IS, KR, AU,
HK, MO, TW,
GE
4 PK
4.3 CH
5.2 AP
ex85158010 Laser welding robot used for auto ∆5
production line
1084
(%) Rate (%)
KR, AU, HK, MO, TW,
GE
4 PK
4.3 CH
5.2 AP
7193 8515.9000 -Parts 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 30
IS, KR, AU, HK, MO,
GE
1.8 CH
3.9 AP
ex85159000 Parts of goods of Tax 8515 ∆3
(except parts of other wave
soldering machines, especially
for the manufacture of printed
circuit assemblies)
ex85159000 Parts of other wave soldering 2#1
machines, especially for the
manufacture of printed circuit
assemblies
85.16 Electric instantaneous or
storage water heaters and
immersion heaters; electric
space heating apparatus and
soil heating apparatus; electro-
thermic hair-dressing
apparatus (for example, hair
dryers, hair curlers, curling
tong heaters) and hand dryers;
electric smoothing irons; other
electro-thermic appliances of a
kind used for domestic
purposes; electric heating
resistors, other than those of
Tax 85. 45:
-Electric instantaneous or storage

water heaters and immersion
heaters:
7194 8516.1010 ---Electric storage water heaters 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 100
4 PK, KR
7195 8516.1020 ---Electric instantaneous water 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 100
heaters CH, IS, AU, HK, MO, GE
4 PK, KR
4 PK
-Electric space heating apparatus
and electric soil heating
apparatus:
7197 8516.2100 --Storage heating radiators 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
7 CH
1085
--Others:
(%) Rate (%)
7198 8516.2910 ---Electric soil heating apparatus 7 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, AU, HK, MO,
GE
4 PK, KR
5.6 AP
7199 8516.2920 ---Radiant space heating 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 100
apparatus CH, IS, AU, HK, MO, GE
4 PK, KR
---Convection space heating
apparatus:
7200 8516.2931 ----Fan type 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
4 GE
PK, KR
7201 8516.2932 ----Oil-filled type 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
4 GE
PK, KR
4 GE
PK, KR
4 GE
PK, KR
-Electro-thermic hair-dressing or
hand-drying apparatus:
7204 8516.3100 --Hair dryers 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 100
IS, AU, HK, MO, GE
3 CH
4 PK, KR
7205 8516.3200 --Other hair-dressing apparatus 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
7 CH
24.5 KR
35 PK
1086
1087
(%) Rate (%)
7206 8516.3300 --Hand-drying apparatus 7 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
7 CH
35 PK
7207 8516.4000 -Electric smoothing irons 7 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, TW,
GE
7 CH
35 PK
7208 8516.5000 -Microwave ovens 7 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
4.6 AP
6 KR
6.8 PK
-Other ovens; cookers, cooking
plates, boiling rings, grillers and
roasters:
7209 8516.6010 ---Electromagnetic ovens 7 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
5.6 AP
6 KR
10.8 PK
7210 8516.6030 ---Electric rice cookers 7 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, TW,
GE
4.5 CH
6 KR
10.8 PK
7211 8516.6040 ---Electric frying pans 7 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
10.8 PK
7212 8516.6050 ---Roaster oven 7 0 AS, CL, 0 Favored Nation 130
NZ, PE, CR, 1LD1
IS, AU, HK,
MO, TW, GE
4.5 CH
6 KR
10.8 PK
1088
(%) Rate (%)
IS, AU, HK, MO, GE
4.5 CH
6 KR
10.8 PK
-Other electro-thermic
appliances:
--Coffee or tea makers:
7214 8516.7110 ---Drip coffee maker 7 0 AS, SG, CL, NZ, PE, 0 Favored Nation 130
CR, CH, AU, HK, MO, 1LD1
32 GE
PK
7215 8516.7120 ---Steam espresso makers 7 0 AS, SG, CL, NZ, PE, 0 Favored Nation 130
CR, CH, AU, HK, MO, 1LD1
32 GE
PK
7216 8516.7130 ---Pump-espresso makers 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
、 CH, IS, AU, HK, MO, GE 1LD1
32 PK
32 PK
--Toasters:
7218 8516.7210 ---Household automated bread 7 0 AS, SG, CL, NZ, PE, 0 Favored Nation 130
makers CR, AU, HK, MO, TW, 1LD1
7 GE
32 CH
PK
7219 8516.7220 ---Slice pop-up toasters 7 0 AS, SG, CL, NZ, PE, 0 Favored Nation 130
7 CH
32 PK
7220 8516.7290 ---Others 7 0 AS, SG, CL, NZ, PE, 0 Favored Nation 130
7 CH
32 PK
--Others：
1089
(%) Rate (%)
7221 8516.7910 ---Electro-thermic water 7 0 AS, SG, CL, NZ, PE, 0 Favored Nation 100
dispensers CR, AU, HK, MO, GE 1LD1
7 CH
32 PK
AU, HK, 1LD1
MO, GE
7223 8516.8000 -Electric heating resistors 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 40
IS, AU, HK, MO, GE
3 CH
4 PK, KR
-Parts:
7224 8516.9010 ---For electric soil heating 6 0 AS, CL, NZ, PE, CR, 0 Favored Nation 40
apparatus or electric heating CH, IS, AU, HK, MO, LD
resistors GE
3.2 KR
4 PK
4.8 GE
5.4 KR
PK
85.17 Telephone sets, including
telephones for cellular
networks or for other wireless
networks; other apparatus for
the transmission or reception of
voice, images or other data,
including apparatus for
communication in a wired or
wireless network(such as a
local or wide area network),
other than transmission or
reception apparatus of Tax 84.
43, 85. 25, 85. 27 or 85. 28:
-Telephone sets, including
telephones for cellular or for
other wireless networks:
7226 8517.1100 --Line telephone sets with 0 0 Favored Nation 30
cordless handsets LD
--Telephones for cellular
networks or for other wireless
networks:
7227 8517.1210 ---Wireless telephone handsets 0 0 Favored Nation 20
(including vehicle installed) LD
7228 8517.1220 ---Walkie-talkie 0 0 Favored Nation 17
LD
LD
LD
-Other apparatus for transmission
or reception of voice, images or
)
other data including apparatus for
communication in a wired or
wireless network (such as a local
or wide area network):
--Base stations:
7231 8517.6110 ---Mobile communication base 0 0 Favored Nation 14
station LD
LD
1090
Rate (%) Rate (%)
--Machines for the reception,
conversion and transmission or
regeneration of voice images or
other data, including switching
and routing apparatus:
---Digital program-controlled
telephonic or telephonic
switching apparatus:
7233 8517.6211 ----Public telephonic switching 0 0 Favored Nation LD 17
apparatus, toll telephonic
switching apparatus telegraphic
switching apparatus
7234 8517.6212 ----Mobile communication 0 0 Favored Nation LD 40
switching system
7235 8517.6219 ----Other telephonic switching 0 0 Favored Nation LD 40
apparatus
---Optical communication
equipment:
7236 8517.6221 ----Optical line terminal 0 0 Favored Nation LD 17
equipment and pulse code
modulation equipment
7237 8517.6222 ----Optical transmission 0 0 Favored Nation LD 30
equipment for wave-division
multiplexing
---Other telecommunication
apparatus for digit line system:
7239 8517.6231 ----Communication network 0 0 Favored Nation LD 30
synchronization equipment:
7240 8517.6232 ----Ethernet exchangers 0 0 Favored Nation LD 30
7241 8517.6233 ----IP telephone signal converters 0 0 Favored Nation LD 30
7242 8517.6234 ----Modem 0 0 Favored Nation LD 30
7243 8517.6235 ----Hubs 0 0 Favored Nation LD 40
7244 8517.6236 ----Routers 0 0 Favored Nation LD 40
7245 8517.6237 ----Wired network interface card 0 0 Favored Nation LD 30
---Others:
7247 8517.6292 ----Wireless network interface 0 0 Favored Nation LD 14
cards
7248 8517.6293 ----Fixed wireless access station 0 0 Favored Nation LD 14
7249 8517.6294 ----Wireless headset 0 0 Favored Nation LD 14
--Others:
7251 8517.6910 ---Other equipment in a wireless 3#1.5 0 AS, PK, CL, NZ, 0 Favored Nation LD 14
network PE, CR, CH, IS,
KR, AU, HK,
MO, GE
ex85176910 Portable receivers for calling, 0
promoting and paging
7252 8517.6990 ---Other equipment in a wired 0 0 Favored Nation LD 30
network
-Parts:
7253 8517.7010 ---Of digital program-controlled 0 0 Favored Nation LD 14
telephonic or telegraphic
switching apparatus
7254 8517.7020 ---Of optical line terminal 0 0 Favored Nation LD 14
equipment and pulse
7255 8517.7030 ---Of wireless telephone handsets 0 0 Favored Nation LD 17
(other than aerials)
7256 8517.7040 ---of walkie-talkie (other than 0 3.2 KR 0 Favored Nation LD 20
aerials) 4 PK
7257 8517.7060 ---Laser receiving and 0 0 Favored Nation LD 30
transmitting unit of optical
communication equipment
7258 8517.7070 ---Other antenna and parts 0 0 Favored Nation LD 20
thereof of Tax 85. 17
1091
(%) Rate (%)
85.18 Microphones and stands
therefor; loudspeakers,、
whether or not mounted in
their enclosures; headphones
earphones, whether or not
combined with a microphone,
and sets consisting of a
microphone and one or more
loudspeakers; audio-frequency
electric amplifiers; electric
sound amplifier sets：
7260 8518.1000 -Microphones and stands therefor 0 4.5 PK 0 Favored Nation 40
LD
-Loudspeakers, whether or not
mounted in their enclosures :
7261 8518.2100 --Single loudspeakers, mounted 0 4 PK, KR 0 Favored Nation 40
in their enclosures LD
7262 8518.2200 --Multiple loudspeakers, mounted 0 4 PK, KR 0 Favored Nation 40
in the same enclosures LD
LD
7264 8518.3000 -Headphones and earphones, 0 0 Favored Nation 40
whether or not combined with a LD
microphone, and sets consisting
of a microphone and one or more
loudspeakers
7265 8518.4000 -Audio-frequency electric 0 4.8 KR 0 Favored Nation 40
amplifiers 5.4 PK LD
7266 8518.5000 -Electric sound amplifier sets 0 4 PK 0 Favored Nation 40
7 KR LD
7267 8518.9000 -Parts 0 4 PK 0 Favored Nation 40
4.2 GE LD
8.4 KR
85.19 Sound recording or

reproducing apparatus:
7268 8519.2000 -Apparatus operated by coins 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
banknotes, bank cards tokens or IS, AU, HK, MO, GE 1LD1
by other means of payment 6 CH
7.8 AP
12 KR
14.8 PK
7269 8519.3000 -Turntables (record-decks) 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
7 CH
30 PK
7270 8519.5000 -Telephone answering machines 0 0 Favored Nation 80
LD
-Other apparatus:
--Using magnetic, optical or
semiconductor media:
---Using magnetic media:
7271 8519.8111 ----Cassette-type sound 0 6.8 KR 0 Favored Nation 130
reproducing apparatus not 12.2 PK 1LD1
incorporating a sound recording
device, other than transcribing
machines
7272 8519.8112 ----Cassette-type magnetic tape 0 21 KR 0 Favored Nation 130
recorders in integrated sound 30 PK 1LD1
reproducing apparatus
7273 8519.8119 ----Others 0 12 KR 0 Favored Nation 80
14.8 PK 1LD1
---Using optical media:

7274 8519.8121 ----Compact disc players, not in 0 21 KR 0 Favored Nation 80
integrated a sound reproducing 26 PK 1LD1
apparatus
14.4 PK 1LD1
---Using semiconductor media:

7276 8519.8131 ----Flash memory type 0 14 KR 0 Favored Nation 80
recorders incorporating sound 20 PK 1LD1
reproducing apparatus 1092
(%) Rate (%)
14.8 PK 1LD1
--Others:
7278 8519.8910 ---Other record-players, not 0 21 KR 0 Favored Nation 130
incorporating a sound recording 30 PK 1LD1
device with or without
loudspeaker
7279 8519.8990 ---Other sound recording or 0 12 KR 0 Favored Nation 80
reproducing apparatus 14.4 PK 1LD1
85.21 Video recording or reproducing

apparatus, whether or not
incorporating a video tuner:
-Magnetic tape-type:
---Video tape recorders:
7280 8521.1011 ----Broadcast quality 0 ① KR 0 Favored Nation ②
③ PK 1LD1
7281 8521.1019 ----Others 0 ④ KR 0 Favored Nation ⑤

⑥ PK 1LD1
7282 8521.1020 ---Video tape reproducers 0 ⑦ KR 0 Favored Nation ⑧

⑨ PK 1LD1
-Others:
---Laser video compact disk
player:
7283 8521.9011 ----Video Compact Disc player 0 12 KR 0 Favored Nation 130
14.4 PK 1LD1
7284 8521.9012 ----Digital Video Disc player 0 14 KR 0 Favored Nation 130

14.4 PK 1LD1

14.4 PK 1LD1
7286 8521.9090 ---Others 0 14 KR 0 Favored Nation 130

14.4 PK 1LD1
85.22 Parts and accessories suitable

for use solely or principally
with the apparatus of Tax 85.19
or 85. 21:
7287 8522.1000 -Pick-up cartridges 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
12 CH
35 PK
-Others:
7288 8522.9010 --Of turntables (record decks) or 12.5#9.4 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
record-players IS, AU, HK, MO, GE 1LD1
8.1#6.1 AP
12.5#9.4 CH
15 KR
18 PK
---Of cassette magnetic tape

recorders or reproducers:
1 Conventional Rate: Price ≤ 2000 USD: 21%; price > 2000 USD: 2.1% + 3061.8 yuan.
2 General Rate: Tax paid price ≤ 2000 USD: 130%; tax paid price > 2000 USD: 6% + 20600 yuan.
3 Conventional Rate: Tax paid price ≤ 2000 USD: 14.4%; tax paid price > 2000 USD: 3.0% + 1844.2 yuan.
4 Conventional Rate: Price ≤ 2000 USD: 21%; price > 2000 USD: 2.1% + 3061.8 yuan.
6 Conventional Rate: Tax paid price ≤ 2000 USD: 22.1%; tax paid price > 2000 USD: 3.0% + 3094.2 yuan.
7 Conventional Rate: Price ≤ 2000 USD: 21%; price > 2000 USD: 2.1% + 3061.8 yuan /.
9 Conventional Rate: Tax paid price ≤ 2000 USD: 16.2%; tax paid price > 2000 USD: 3.0% + 20600 yuan.
1093
(%) Rate (%)
7289 8522.9021 ----Transport mechanisms, 12.5#9.4 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
whether or not incorporating IS, AU, HK, MO, GE 1LD1
magnetic heads 8.1#6.1 AP
12.5#9.4 CH
15 KR
22.5 PK
7290 8522.9022 ----Magnetic heads 12.5#9.4 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
8.1#6.1 AP
12.5#9.4 CH
16.2 KR
22.5 PK
7291 8522.9023 ----Parts of magnetic heads 10#7.5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
6 CH
6.5#4.9 AP
12 KR
16.2 PK
7292 8522.9029 ----Others 15#11.3 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
9.8#7.3 AP
15#11.3 CH
19.5 KR
27 PK
---Of video recording or

reproducing apparatus:
7293 8522.9031 ----Movements for laser video 15#11.3 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
compact disk player IS, AU, HK, MO, GE 1LD1
9.8#7.3 AP
15#11.3 CH
18.9 PK
19.5 KR
7294 8522.9039 ----Others 15#11.3 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
9.8#7.3 AP
18.9 PK
19.5 KR
---Others:
1094
Code (%) Rate (%)
7295 8522.9091 ----Car navigator video player core 10#7.5 0 AS, SG, CL, NZ, PE, 0 Favored Nation LD 80
CR, IS, AU, HK, MO,
GE
6 CH
6.5#4.9 AP
12 KR
14.4 PK
7296 8522.9099 ----Others 10#7.5 0 AS, SG, CL, NZ, PE, 0 Favored Nation LD 80
CR, IS, AU, HK, MO,
GE
6 CH
6.5#4.9 AP
12 KR
14.4 PK
85.23 Discs, tapes, solid-state
nonvolatile storage devices,
“smart cards” and other media
for the recording of sound or of
other phenomena whether or not
recorded including matrices and
masters for the production of
discs, but excluding products of
Chapter 37:
-Magnetic media:
--Cads incorporating a magnetic
stripe :
7297 8523.2110 ---Unrecorded 0 7 KR 0 Favored Nation 70
12.6 PK 1LD1
7298 8523.2120 ---Recorded 0 6 KR 0 Favored Nation 130

10.8 PK 1LD1
--Others:
---Magnetic discs:
7299 8523.2911 ----Unrecorded 0 0 Favored Nation 14
LD
LD
---Magnetic tapes:
7301 8523.2921 ----Of a width not exceeding 4mm 0 0 Favored Nation 130
unrecorded LD
7302 8523.2922 ----Of a width exceeding 4mm, but 0 0 Favored Nation 130
not exceeding 6.5mm unrecorded LD
7303 8523.2923 ----Of a width exceeding 6.5mm 0 0 Favored Nation 20
unrecorded LD
7304 8523.2928 ----For reproducing sound or image 0 4 PK 0 Favored Nation 130
phenomena 6 KR LD
7305 8523.2929 ----Other recorded magnetic tapes 0 0 Favored Nation 14
LD
LD
-Optical media:
7307 8523.4100 --Unrecorded 0 0 Favored Nation 14
LD
--Others:
7308 8523.4910 ---For reproducing sound 0 4 KR 0 Favored Nation 130
4.5 PK 1LD1
7309 8523.4920 ---For reproducing phenomena 0 0 Favored Nation 14

other than sound or image for the LD
machines of Tax 84. 71
LD
-Semiconductor media:
1095
--Solid-state non-volatile storage
devices (flash memorizer):
7311 8523.5110 ---Unrecorded 0 0 Favored Nation 70
LD
7312 8523.5120 ---Recorded 0 0 Favored Nation 14
LD
1096
(%) Rate (%)
--“Smart cards”
LD
LD
--Others:
LD
7316 8523.5920 ---Recorded 0 0 Favored Nation 14
LD
-Others:
---Gramophone records:
7317 8523.8011 ----Recorded 0 6 KR 0 Favored Nation 130
10.8 PK 1LD1

LD
---For the machines of Tax 84.71:
LD
LD
---Others:
LD
LD
85.25 Transmission apparatus for
radio-broadcasting or
television, whether or not
incorporating reception
apparatus or sound recording
or reproducing apparatus;
television cameras; digital
cameras and video camera
recorders;
7323 8525.5000 -Transmission apparatus 0 0 Favored Nation 30
LD
-Transmission apparatus
incorporating reception
apparatus:
7324 8525.6010 ---Satellite earth station 0 0 Favored Nation 14
LD
LD
-Television cameras, digital
cameras and video camera
recorders:
----Television cameras:
7326 8525.8011 ----For special purposes 3.3#1.7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 17
2.1#1.1 AP
4 PK
7327 8525.8012 ----Broadcast quality not for ①#② 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation ③
special purposes IS, AU, HK, MO, GE 1LD1
7.6#3.8 AP
11.7#5.8 CH
④ PK
1 MFN Rate: 11.7% or “Tax paid price ≤ 5000 USD: 35%; tax paid price > 5000 USD: 3% + 9728 yuan.”:whicheverislower.
2 MFN Rate: 5.8% or “Tax paid price ≤ 5000 USD: 35%; tax paid price > 5000 USD: 3% + 9728 yuan.”:whicheverislower.
4 Conventional Rate: Tax paid price ≤ 5000 USD: 26.8%; tax paid price > 5000 USD: 3% + 9639.0 yuan.
1097
(%) Rate (%)
7328 8525.8013 ----Other not for special purposes ①#② 0 AS, SG, CL, NZ, PE, 0 Favored Nation 1LD1 ③
CR, IS, AU, HK, MO,
TW, GE
7.6#3.8 AP
11.7#5.8 CH
④ KR
⑤ PK
ex85258013 Camera components for ∆4
cellphones (including lens +
CCD/CMOS + digital signal
processing electric circuit)
ex85258013 High definition cameras (Must ∆⑥
meet the following three
conditions: 1. lens element
must use Five floors Glass
)
lenses; 2. used USB2. 0 high
speed inter-face; 3. hardware
sensor pixel ≥130W)
---Digital cameras:
7329 8525.8021 ----For special purposes 0 0 Favored Nation 17
LD
7330 8525.8022 ----Single lens reflex not for special 0 0 Favored Nation ⑦
purposes LD
7331 8525.8025 ----Not special purpose other 0 0 Favored Nation ⑧
interchangeable lens digital LD
camera
7332 8525.8029 ----Other not for special purpose 0 0 Favored Nation ⑨
LD
---Video camera recorders:
7333 8525.8031 ----For special purposes 0 0 Favored Nation 17
LD
7334 8525.8032 ----Broadcast quality not for 0 0 Favored Nation ⑩
special purposes LD
7335 8525.8033 ----Household type not for 0 0 Favored Nation 130
special purposes LD
7336 8525.8039 ----Other not for special purpose 0 0 Favored Nation 11
LD
85.26 Radar apparatus, radio
navigational aid apparatus and
radio remote control apparatus:
-Radar apparatus:
7337 8526.1010 ---For navigation aid 0 1.2 KR 0 Favored Nation 8
1LD1
1LD1
-Others:
--Radio navigational aid
apparatus:
7339 8526.9110 ---For motor vehicles 0 0 Favored Nation 8
1LD1
7340 8526.9190 ---Others 0 0.8 KR 0 Favored Nation 8
1LD1
7341 8526.9200 --Radio remote control apparatus 1.7#0.8 0 AS, PK, CL, NZ, PE, 0 Favored Nation 14
CR, CH, IS, AU, 1LD1
HK, MO, GE
2 KR
85.27 Reception apparatus for
radio-broadcasting, whether or not
combined, in the same housing,
with sound recording or
reproducing apparatus or a clock:
1098
1 MFN Rate: 11.7% or “Tax paid price ≤ 5000 USD: 35%; tax paid price > 5000 USD: 3% + 9728 yuan.”:whicheverislower
2 MFN Rate: 5.8% or “Tax paid price ≤ 5000 USD: 35%; tax paid price > 5000 USD: 3% + 9728 yuan.”:whicheverislower
3 General Rate: Tax paid price ≤ 5000 USD: 130%; tax paid price > 5000 USD: 6% + 51500 yuan
4 Conventional Rate: Price ≤ 5000 USD/: 24.5%; price>5000 USD: 2.1%+9072 yuan
5 Conventional Rate: Tax paid price ≤ 5000 USD: 26.8%; tax paid price > 5000 USD: 3% + 9639.0 yuan.
6 Provisional rate for MFN: January To June: 10%.
1099
(%) Rate (%)
-Radio-broadcast receivers
capable of operating without an
external source of power:
7342 8527.1200 --Pocket-size radio 0 12 KR 0 Favored Nation 130
cassette-players 20 PK 1LD1
7343 8527.1300 --Other apparatus combined with 0 6 KR 0 Favored Nation 130

sound recording or reproducing 10.8 PK 1LD1
apparatus
7344 8527.1900 --Others 0 9 KR 0 Favored Nation 130
10.8 PK 1LD1
-Radio-broadcast receivers not

capable of operating without an
external source of power, of a
kind used in motor vehicles
7345 8527.2100 --Combined with sound recording 15 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
or reproducing apparatus IS, AU, HK, MO, GE 1LD1
4.5 CH
9 KR
10.8 PK
ex85272100 Vehicle mounted (released) sound 0
combination machine for
receiving and converting digital
broadcast data system signal
function requiring external power
supply
7346 8527.2900 --Others 0 9 KR 0 Favored Nation 130
10.8 PK 1LD1
-Others:
7347 8527.9100 --Combined with sound recording 0 6 KR 0 Favored Nation 130
or reproducing apparatus 10.8 PK 1LD1
7348 8527.9200 --Not combined with sound 0 6 KR 0 Favored Nation 130

recording or reproducing 10.8 PK 1LD1
apparatus but combined with a
clock
7349 8527.9900 --Others 0 18.9 KR 0 Favored Nation 130
27 PK 1LD1
85.28 Monitors and projectors, not

incorporated television
reception apparatus:
reception apparatus for tele
vision, whether or not
incorporating radio-broad cast
receivers or sound or video
recording or reproducing
apparatus:
-Cathode-ray tube monitors:
7350 8528.4200 --Capable of directly connecting 0 0 Favored Nation 40
Lo and designed for use with an LD
machine of Tax 84.71
--Others:
7351 8528.4910 ---Colored 0 21 KR 0 Favored Nation 130
26 PK 1LD1
7352 8528.4990 ---Monochrome 0 7.6 KR 0 Favored Nation 100
13.7 PK 1LD1
-Other monitors:
--Capable of directly connecting
Lo and designed for use with an
machine of Tax 84.71
---Of LCD:
7353 8528.5211 ----Of a kind solely or principally 0 0 Favored Nation LD 40
used in an automatic data
processing system of Tax 84.71
7354 8528.5212 ----Other, colored 15 0 AS, SG, CL, NZ, PE, IS, 0 Favored Nation 130
AU, HK, MO, GE 1LD1
9.8 AP
19.5 KR
23.4 PK
1100
(%) Rate (%)
735 8528.5219 ----Other, monochrome 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
5 IS, AU, HK, MO, GE 1LD1
5.7 CH
6.5 AP
13.7 PK
---Others:
735 8528.5291 ---Of a kind solely or principally 0 0 Favored Nation 40
6 used in an automatic data LD
processing system of Tax 84. 71,
colour
735 8528.5292 ----Other, colored 15 0 AS, SG, CL, NZ, PE, IS, 0 Favored Nation 130
9.8 AP
19.5 KR
23.4 PK
735 8528.5299 ----Other, monochrome 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
5.7 CH
6.5 AP
13.7 PK
--Others:
735 8528.5910 ---Colored 20 0 AS, SG, CL, NZ, PE, IS, 0 Favored Nation 130
13 AP
19.5 KR
23.4 PK
ex85285910 LCD Monitors, specially used for ∆15

Vehicle Navigator
736 8528.5990 ---monochrome 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
5.7 CH
6.5 AP
13.7 PK
-Projectors:
----Capable of directly
connecting to and designed for
use with an automatic data
processing machine of Tax 84.71:
736 8528.6210 ---Of a kind solely or principally 0 0 Favored Nation LD 14
1 used in an automatic data
processing system of Tax 84.71
736 8528.6220 ---Other, colored 15 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
9.8 AP
19.5 KR
23 PK
1101
(%) Rate (%)
7363 8528.6290 ---Other, monochrome 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 1LD1 100
IS, AU, HK, MO, GE
4.5 CH
10.8 PK
--Others：
7364 8528.6910 ---Colored 15 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
9.8 AP
19.5 KR
23 PK
7365 8528.6990 ---Monochrome 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
4.5 CH
10.8 PK
-Reception apparatus for

television, whether or not
incorporating radio-broadcast
receivers or sound or video
recording or reproducing
apparatus：
--Not designed to incorporate a
video display or screen：
7366 8528.7110 ---Colored satellite television 10#5 0 CL, NZ, CR, IS, AU, 0 Favored Nation 130
receivers HK, MO, GE 2LD2
8#4 AP
21.6 PK
7367 8528.7180 ---Other, colored 10#5 0 AS, SG, CL, NZ, CR, IS, 0 Favored Nation 130
AU, HK, MO 2LD2
7#3.5 AP
18.9 PK
7368 8528.7190 ---Monochrome 5#2.5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
4.5#2.5 CH
6 KR
10.8 PK
--Other, colored:
---Of cathode-ray tube monitors:
7369 8528.7211 ----Analogue 10 0 CL, NZ, CR, IS, AU, 0 Favored Nation 130
HK, MO 2LD2
6.5 AP
10 CH
18.9 PK
1102
(%) Rate (%)
7370 8528.7212 ----Digital 10 0 CL, NZ, 0 Favored Nation 130
CR, IS, HK, 2LD2
MO
6.5 AP
10 CH
18 AU
18.9 PK
CR, IS, AU, 2LD2
HK, MO
6.5 AP
10 CH
18.9 PK
---Of LCD:
7372 8528.7221 ----Analogue 15 0 CL, NZ, 0 Favored Nation 130
IS, AU, HK, 2LD2
MO
5 AS
10.5 AP
21 PK
IS, HK, MO 2LD2
5 AS
10.5 AP
18 AU
21 PK, KR
IS, AU, HK, 2LD2
MO
5 AS
10.5 AP
21 PK
---Of plasma:
7375 8528.7231 ----Analogue 10 0 CL, NZ, 0 Favored Nation 130
IS, AU, HK, 2LD2
MO
5 AS
7 AP
18.9 PK
IS, HK, MO 2LD2
5 AS
10.5 AP
18 AU
18.9 PK
IS, AU, HK, 2LD2
MO
5 AS
10.5 AP
18.9 PK
21 KR
---Others:
1103
(%) Rate (%)
7378 8528.7291 ----Analogue 10 0 CL, NZ, 0 Favored Nation 1LD1 130
PE, CR, IS, AU,
HK, MO
5 AS
7 AP
18.9 PK
7379 8528.7292 ----Digital 15 0 CL, NZ, 0 Favored Nation 2LD2 130
IS, HK, MO
5 AS
10.5 AP
18 AU
18.9 PK
7380 8528.7299 ----Others 15 0 CL, NZ, 0 Favored Nation 2LD2 130
CR, IS, AU,
HK, MO
5 AS
10.5 AP
18.9 PK
7381 8528.7300 --Other, monochrome 7 0 AS, SG, 0 Favored Nation 1LD1 100
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
10.8 PK
principally with the apparatus
of Tax 85. 25 to 85. 28:
-Aerials and aerial reflectors of
all kinds; parts suitable for use
therewith:
7382 8529.1010 ---For radar apparatus and radio 0 0.6 KR 0 Favored Nation 1LD1 8
navigational aid apparatus
7383 8529.1020 ---For radio-broadcast receivers 0 0 Favored Nation LD 90
and their combinations, television
receivers
7384 8529.1090 ---Others 0 0 Favored Nation 1LD1 20
-Others:
7385 8529.9010 ---Of television transmission or 0 0 Favored Nation LD 30
translation apparatus, satellite
television ground receiving and
relaying apparatus
---Video camera recorders, digital
camera, with image:
7386 8529.9041 ----Of special purpose 5.3#4 0 AS, CL, 0 Favored Nation 1LD1 17
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
3.4#2.6 AP
4 PK
5.2 KR
7387 8529.9042 Other camera modules not for 8#6 0 AS, SG, 0 Favored Nation 1LD1 100
special purpose CL, NZ, PE,
CR, IS, AU,
HK, MO, TW,
GE
3.6 CH
4.5 PK
4.8 KR
5.2#3.9 AP
1104
(%) Rate (%)
ex85299042 Video camera recorders, digital ∆3
camera, with image capture
module
ex85299042 Mobile phone, tablet computer ∆4
with image capture module
7388 8529.9049 ----Others 8#6∆2 0 AS, SG, 0 Favored Nation 1LD1 100
CL, NZ, PE,
CR, IS, AU,
HK, MO, TW,
GE
3.6 CH
4.5 PK
7.2 KR
7.2#5.4 AP
7389 8529.9050 ---Of radar apparatus and radio 1#0.8 0 AS, PK, CL, 0 Favored Nation 1LD1 8
navigational aid apparatus NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
0.6 KR
0.7#0.5 AP
7390 8529.9060 ---Of radio-broadcast receivers 10#7.5∆7 0 AS, SG, 0 Favored Nation LD 130
and their combinations CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
6.5#4.9 AP
6.8 PK
---Of television receivers (other
than H. F tuners):
7391 8529.9081 ----Of color television receivers 15∆6 0 AS, SG, 0 Favored Nation 1LD1 80
(other than plasma display CL, NZ, PE,
modules or parts thereof, organic IS, AU, HK,
light emitting diode display MO
screen)
4.5 CH
6.8 PK
9.8 AP
ex85299081 Others, except organic light 10#7.5
emitting diode modules and
displays for installations of Tax
8528.72 or 8528.73
7392 8529.9082 ----Plasma display modules and 10#7.5∆5 0 AS, CL, 80
parts thereof NZ, IS, AU,
HK, MO, GE
4.5 CH
6.8 PK
8#6 AP
12 KR
7393 8529.9083 ----Organic light emitting diode 15∆5 0 AS, SG, 0 Favored Nation 1LD1 80
display screen CL, NZ, PE,
IS, HK, MO
4.5 CH
6.8 PK
9.8 AP
1105
(%) Rate (%)
85.30 Electrical signaling, safety or ,
traffic control equipment for
railways, tramways, roads,
inland waterways, parking
facilities, port installations or
airfields (other than those of
Tax 86. 08) :
7396 8530.1000 -Equipment for railways or 8 0 AS, CL, 0 Favored Nation 20
tramways NZ, PE, CR, 1LD1
CH, IS, AU,
HK, MO, GE
4 PK, KR
5.2 AP
7397 8530.8000 -Other equipment 8 0 AS, CL, 0 Favored Nation 20
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
7398 8530.9000 -Parts 6 0 AS, CL, 0 Favored Nation 20
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
85.31 Electric sound or visual,
signaling apparatus (for
example, bells, sirens, indicator
panels, burglar or fire alarms) ,
other than those of Tax 85.12 or
85. 30:
7399 8531.1000 -Burglar or lire alarms and 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
similar apparatus CH, IS, AU, HK, MO, GE LD
4 PK, KR
7400 8531.2000 -Indicator panels incorporating 0 0 Favored Nation 70
liquid crystal devices (LCD) or LD
light emitting diodes (LED)
-Other apparatus:
7401 8531.8010 ---Buzzers 10 0 AS, SG, 0 Favored Nation 70
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
7.5 KR
10.8 PK
ex85318010 Small buzzers, volume< 110dB ∆7.5
7402 8531.8090 ---Others 5#3.8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
4 PK, KR
-Parts:
7403 8531.9010 ---Of burglar or lire alarms and 0 0 Favored Nation 40
similar apparatus LD
LD
85.32 Electrical capacitors, fixed,
variable or adjustable (preset):
1106
7405 8532.1000 -Fixed capacitors designed for use in 0 0 Favored Nation LD 20
50/60 Hz circuits Fixed capacitors
designed for use in 50/60 Hz circuits
-Other fixed capacitors:

--Tantalum：
7406 8532.2110 ---Laminate 0 0 Favored Nation LD 35
--Aluminum electrolytic :
7410 8532.2300 --Ceramic dielectric , single layer 0 0 Favored Nation LD 35
--Ceramic dielectric, multilayer：
--Dielectric of paper or plastics:
7416 8532.3000 -Variable or adjustable (pre-set) 0 0 Favored Nation LD 35
capacitors
-Parts：
7417 8532.9010 ---Of the capacitors of Tax 8532. 1000 0 0 Favored Nation LD 20
85.33 Electrical resistors (including,
rheostats and potentiometers),
other than heating resistors:
7419 8533.1000 -Fixed carbon resistors, composition 0 0 Favored Nation LD 50
or film types
-Other fixed resistors:
--For a power handling capacity not
exceeding 20W:
-Wire-wound variable resistors,
including rheostats and
potentiometers：
7423 8533.3100 --For a power handling capacity not 0 0 Favored Nation LD 50
exceeding 20 W
7425 8533.4000 -Other variable resistors, including 0 0 Favored Nation LD 50
rheostats and potentiometers
7426 8533.9000 -Parts 0 0 Favored Nation LD 50
85.34 Printed circuits:
7427 8534.0010 ---Of more than 4 layers 0 0 Favored Nation LD 35
85.35 Electrical apparatus for switching ,
or protecting electrical circuits, or
for making connections to or in
electrical circuits (for example,
switches, fuses, lightning arresters,
voltage limiters, surge
suppressors, plugs and other
connectors, junction boxes), for
voltage exceeding 1000V:
7429 8535.1000 -Fuses 10 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 50
PE, CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
-Automatie circuit breakers:
1107
(%) Rate (%)
7430 8535.2100 --For a voltage of less than 72.5 10 0 AS, SG, 0 Favored Nation 50
kV CL, NZ, PE, 1LD1
CR, CH, IS,
AU, HK, MO,
GE
5.6 KR
10.1 PK
--Others:
7431 8535.2910 ---For 72.5kV≤ Voltage ≤220kV 10 0 AS, CL, 0 Favored Nation 50
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4.5 PK
5.6 KR
7432 8535.2920 ---For 220kV ≤ Voltage ≤ 750kV 10 0 AS, CL, 0 Favored Nation 50
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4.5 PK
5.6 KR
GE
4 PK, KR
-Isolating switches and

make-and-break switches:
7434 8535.3010 ---For 72.5kV ≤ Voltage ≤ 220kV 10 0 AS, CL, 0 Favored Nation 50
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
4 PK, KR
4.2 CH
8 AP
7435 8535.3020 ---For 220kV≤ Voltage ≤ 750kV 10 0 AS, CL, 0 Favored Nation 50
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
4 PK, KR
4.2 CH
NZ, PE, CR, LD
IS, AU, HK,
MO, GE
4 PK, KR
4.2 CH
7437 8535.4000 -Lightning arresters, voltage 10 0 AS, SG, 0 Favored Nation 50
limiters and surge suppressors CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.4 CH
7.2 KR
18 PK
1108
(%) Rate (%)
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3 CH
4.5 PK
6.5 AP
7 KR
85.36 Electrical apparatus for
switching or protecting
electrical circuits, or for
making connections to or in
electrical circuits (for example,
switches, relays, fuses, surge
suppressors, plugs, sockets,
lamp-holders, and other
connectors junction boxes), for
a voltage not exceeding 1000
volts: connectors for optical
fibers, optical fiber bundles or
cables:
7439 8536.1000 -Fuses 10 0 AS, SG, 0 Favored Nation 50
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, TW,
GE
3 CH
4.5 PK
7440 8536.2000 -Automatic circuit breakers 9 0 AS, CL, 0 Favored Nation 50
NZ, PE, CR, LD
IS, KR, AU,
HK, MO, GE
2.7 CH
4 PK
7441 8536.3000 -Other apparatus for protecting 3#1.5 0 AS, CL, 0 Favored Nation 50
electrical circuits NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
5.4 KR
-Relays:
--For a voltage not exceeding 60 V :
7442 8536.4110 ---For a voltage not exceeding 10 0 AS, SG, 0 Favored Nation 50
36V CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO
4 GE
4.5 PK
6 KR
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK
7 KR
1109
(%) Rate (%)
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4.5 PK
6 KR
7445 8536.5000 -Other switches 0 0 Favored Nation 50
LD
-Lamp-holders, plugs and
sockets:
7446 8536.6100 --Lamp-holders 10 0 AS, SG, 0 Favored Nation 50
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
, 4 PK
6 KR
LD
7448 8536.7000 -Connectors for optical fibers, 8 0 AS, CL, 0 Favored Nation 30
optical fiber bundles NZ, PE, CR, LD
IS, AU, HK,
MO, GE
2.4 CH
4 PK
-Other apparatus:
---Connector:
7449 8536.9011 ----Working voltage not 0 0 Favored Nation 50
exceeding 36 V LD
LD
LD
85.37 Boards, panels, consoles, desks,
cabinets and other bases,
equipped with two or more
apparatus of Tax 85.35 or
85.36, for electric control or the
distribution of electricity,
including those incorporating
instruments or apparatus of
Chapter 90, and numerical
control apparatus, other than
switching apparatus of Tax- No.
85.17:
-For a voltage not exceeding 1000
V:
---Numerical control panels:
7452 8537.1011 ----Programmable logic 5 0 AS, PK, CL, 0 Favored Nation 14
controllers (PLC ) NZ, PE, LD
CR, IS, AU,
HK, MO, TW,
GE
1.5 CH
2.5 AP, KR
ex85371011 Programmable logic controllers ∆3
for machine tools
1110
1111
(%) Rate (%)
7453 8537.1019 ----Others 5 0 AS, PK, CL, 0 Favored Nation 14
NZ, PE, LD
CR, IS, AU,
HK, MO, TW,
GE
2.5 AP, KR
2.6 CH
ex85371019 Other digital control units for ∆3
machine tool (CNC operating
unit with separate import)
NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4 AP
4.4 CH
5 KR
ex85371090 Control cabinet (electric cabinet) ∆4
for elevators and circuit board for
control cabinet
-for the circuit with its voltage
1000V
7455 8537.2010 ---Gas insulated switchgear, for a 8 0 AS, PK, CL, 0 Favored Nation 30
voltage of 500 kV or more NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.5 CH
4 AP
5 KR
NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 AP
5 KR
principally with the apparatus
of Tax 85. 35, 85. 36 or 85. 37:
-Boards, panels, consoles, desks,,
cabinets and other bases for the
goods of Tax 85. 37, not
equipped with their apparatus:
7457 8538.1010 ---For the goods of Tax 8537. 2.8#1.4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 50
2010 CH, IS, AU, HK, MO, LD
GE
1.4#0.7 AP
3.3 KR
7458 8538.1090 ---Others 2.3#1.2 0 AS, PK, CL, NZ, PE, 0 Favored Nation 50
GE
1.2#0.6 AP
2.1#1.2 CH
3.5 KR
1112
(%) Rate (%)
7459 8538.9000 -Others 7 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 50
KR, AU, HK, MO, TW,
GE
3.7 CH
4 PK
85.39 Electric filament or discharge

lamps, including sealed beam
lamp units and ultra-violet or
infrared lamps; arc-lamps:
7460 8539.1000 -Sealed beam lamp units 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 45
CH, IS, AU, HK, MO,
GE
4 PK, KR
-Other filament lamps, excluding

ultra-violet or infrared lamps:
--Tungsten halogen:
7461 8539.2110 ----For scientific or medical uses 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
only IS, KR, AU, HK, MO,
GE
4 PK
7462 8539.2120 ---For locomotives and 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
rolling-stock, aircraft or ships CH, IS, AU, HK, MO,
GE
3.2 KR
4 PK
7463 8539.2130 ---For motor vehicles 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 45
CH, IS, AU, HK, MO,
GE
4.5 PK
7 KR
IS, AU, HK, MO, GE
3.2 CH
4.2 KR
8.4 PK
--Other, of a power not exceeding

200 W and for a voltage exceeding
100V
7465 8539.2210 ---For scientific or medical uses 5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 20
only IS, AU, HK, MO, GE
3.2 CH
4.5 PK
1113
(%) Rate (%)
CH, IS, KR, AU, HK,
MO, GE
--Others：
7467 8539.2910 ---For scientific or medical uses 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
only CH, IS, KR, AU, HK, LD
MO, GE
4 AP
7468 8539.2920 ---For locomotives and 5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 20
rolling-stock, aircraft or ships IS, AU, HK, MO, GE LD
CH
3.2 KR
4.2 PK
4.5
7469 8539.2930 ---For motor vehicles 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 45
3 GE
KR
---Others：
7470 8539.2991 ----Of a voltage 12 V or less 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
3.6 CH
4.8 KR
5.4 PK
3.6 CH
4.8 KR
5.4 PK
-Discharge lamps, other than

ultra-violet lamps:
--Fluorescent, hot cathode:
7472 8539.3110 ---For scientific or medical uses 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
only CH, IS, AU, HK, MO, LD
GE
4 PK
6.4 AP
7473 8539.3120 ---For locomotives and 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
rolling-stock, aircraft or ships CH, IS, AU, HK, MO, LD
GE
4 PK
---Others：
1114
(%) Rate (%)
7474 8539.3191 ----Compact type 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 70
IS, KR, AU, HK, MO,
GE
4 PK
IS, KR, AU, HK, MO,
GE
4 PK
--Mercury or sodium vapor :
lamps; metal halite lamps:
7476 8539.3230 ---Sodium vapor lamps 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
GE
3.2 KR
4 PK
7477 8539.3240 ---Mercury vapor lamps 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
GE
3.2 KR
4 PK
ex85393240 Light for colored LCD projectors ∆3

4 PK
--Others:
7479 8539.3910 ---For scientific or medical uses 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
only CH, IS, AU, HK, MO, LD
GE
4 PK
6.4 AP
7480 8539.3920 ---For locomotives and 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
rolling-stock, aircraft or ships CH, IS, AU, HK, MO, LD
GE
4 PK
4 PK
4.8 KR
ex85393990 Cold cathode fluorescent lamp 0

for flat panel display backlight
source
-Ultraviolet or infrared lamps;
arc-lamps:
1115
1116
(%) Rate (%)
7482 8539.4100 --Arc-lamps 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, AU, HK, MO,
GE
4 PK
CH, IS, AU,
HK, MO, GE
4 PK
7484 8539.5000 -Light-emitting diode (LED) lamps 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 80
HK, MO, GE
7485 8539.9000 -Parts 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
4 PK
85.40 Thermionic, cold cathode or

photo-cathode valves and tubes
(for example, vacuum or vapor or
gas filled valves and tubes,
mercury arc rectifying valves and
tubes, cathode-ray tubes, television
camera tubes):
-Cathode-ray television picture Lubes,
including video monitor cathode-ray
tubes:
7486 8540.1100 --Color 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
3.6 CH
5.4 PK
7.2 KR
7487 8540.1200 --Monochrome 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
4.5 CH
6 KR
10.8 PK
-Television camera tubes; image
converters and intensifiers; other
photo-cathode tubes:
7488 8540.2010 ---Television camera tubes 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
3.6 CH
4.8 KR
5.4 PK
IS, KR, AU, HK, MO,
GE
4 PK
1117
(%) Rate (%)
-Data/graphic display tubes,
monochrome; data/graphic
display tubes, color, with a
phosphor dot screen pitch smaller
than 0.4mm
7490 8540.4010 ---Data/graphic display tubes, 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 17
color, with a phosphor dot screen IS, KR, AU, HK, MO,
pitch smaller than 0.4mm GE
4 PK
7491 8540.4020 ---Data/graphic display tubes, 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 17
monochrome IS, KR, AU, HK, MO, LD
4 GE
PK
-Other cathode-ray tubes:

7492 8540.6010 ---Radar display tubes 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
3.9 AP
4 GE
PK
-Microwave tubes (for example, ,

magnetrons, klystrons, travelling
wave tubes, carcinotrons),
excluding grid-controlled tubes:
7494 8540.7100 --Magnetrons 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 17
GE
4 PK
4.8 KR
--Others:
7495 8540.7910 ---Klystrons 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 17
4 GE
PK
4 GE
PK
-Others tubes:
7497 8540.8100 --Receiver or amplifier valves 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 17
and tubes CH, IS, AU, HK, MO,
GE
4 PK
1118
(%) Rate (%)
IS, KR, AU, HK, MO,
TW, GE
4 PK
-Parts:
--Of cathode-ray tubes:
7499 8540.9110 ---Of television picture tubes 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 40
MO, GE
7500 8540.9120 ---Of radar display tubes 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
MO, GE
3.3 AP
7501 8540.9190 ---Others 8∆4 0 AS, CL, NZ, PE, CR, 0 Favored Nation 17
GE
4 PK
--Others:
7502 8540.9910 ---Of television camera tubes 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 35
4 GE
5.2 PK
AP
GE
4 PK
85.41 Diodes, transistors and similar

semi-conductor devices;
photosensitive semi-conductor
devices, including photovoltaic cells
whether or not assembled in
modules or made up into panels;
light emitting diodes; mounted
piezo-electric crystals:
7504 8541.1000 -Diodes, other than photosensitive 0 0 Favored Nation 30
or light emitting diodes LD
-Transistors, other than
photosensitive transistors:
7505 8541.2100 --With a dissipation rate of less 0 0 Favored Nation 30
than 1 W LD
LD
7507 8541.3000 -Thyristors, diacs and triacs, 0 0 Favored Nation 30
other than photosensitive devices LD
-Photosensitive semiconductor
devices, including photo voltaic
cells whether or not assembled in
modules or made up into panels;
light emitting diodes
7508 8541.4010 ---Light emitting diodes 0 0 Favored Nation 30
LD
7509 8541.4020 ---Solar cells 0 0 Favored Nation 30
LD
LD
1119
(%) Rate (%)
7511 8541.5000 -Other semiconductor devices 0 0 Favored Nation LD 30
7512 8541.6000 -Mounted piezo-electric crystals 0 0 Favored Nation 30
LD
LD
85.42 Electronic integrated circuits:
-Electronic integrated circuits:
--Processors and controllers,
whether or not combined with
memories, converter, logic
circuit, amplifier, clock and
timing circuit or other circuit
---Multi-component integrated
circuits:
7514 8542.3111 ----Semiconductor modules with 3.3#1.7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
converting function IS, KR, AU, HK, MO LD
3#1.7 CH
4 GE
4.5 PK
ex85423111 Automatic data processing 0

equipment machine and assembly
in multi element integrated
circuit, semi-conductor module
with variable kinetic energy for
telecommunication equipment
7515 8542.3119 ----Others 1.3#0.6 0 AS, SG, PK, CL, NZ, 0 Favored Nation 46
HK, MO, GE
0.8#0.4 AP
4 KR

LD
--Memories:
7517 8542.3210 ---Multi-component integrated 1.4#0.7∆0 0 AS, SG, PK, CL, NZ, 0 Favored Nation 45
circuits PE, CR, CH, IS, AU, LD
HK, MO, GE
0.9#0.5 AP
4 KR

LD
--Amplifier:
7519 8542.3310 ---Multi-component integrated 1.4#0.7 0 AS, SG, PK, CL, NZ, 0 Favored Nation 45
circuits PE, CR, CH, IS, AU, LD
HK, MO, GE
0.9#0.5 AP
4 KR

LD
--Others:
1120
(%) Rate (%)
7521 8542.3910 ---Multi-component integrated 1.4#0.7 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 45
circuits PE, CR, CH, IS, AU,
HK, MO, GE
0.9#0.5 AP
4 KR
LD
LD
85.43 Electrical machines and
apparatus, having individual
functions, not specified or
Chapter:
7524 8543.1000 -Particle accelerators 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
2 GE
KR
-Signal generators:
7525 8543.2010 ---Universal signal generators, with 7.5#5.6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
a frequency range of less than 1500 IS, AU, HK, MO, TW, GE 1LD1
MHz 4.5 CH
10.8 PK
7526 8543.2090 ---Others 4#3 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
TW, GE
4 PK
7527 8543.3000 -Machines and apparatus for 0 0 Favored Nation 35
electro-plating, electrolysis or LD
electrophoresis
-Other machines and apparatus:
---Other machines and apparatus:
7528 8543.7091 ----Metal or mine detectors 0 0 Favored Nation 17
LD
7529 8543.7092 ----High or intermediate 0 0 Favored Nation 17
frequency amplifiers LD
7530 8543.7093 ----Electric fence energizers 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
4 GE
PK, KR
LD
-Parts:
7532 8543.9010 ---Of particle accelerators 0 0 Favored Nation 11
LD
---Of signal generators:
7533 8543.9021 ----Of the generators of Tax 8543. 0 0 Favored Nation 80
2010 LD
LD
7535 8543.9030 ---Metal or mine detectors 0 0 Favored Nation 17
LD
7536 8543.9040 ---High or intermediate frequency 0 0 Favored Nation 17
amplifiers LD
1121
LD
(%) Rate (%)
85.44 Insulated (including enameled
or anodized) wire, cable
(including co-axial cable) and
other insulated electric
,
conductors, whether or not
with connectors; optical fiber
cables, made up of individually
sheathed fibers, whether or not
assembled with electric
conductors or fitted with
connectors:
-Winding wire:
7538 8544.1100 --Of copper 10∆6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
3 CH
4 PK
6 KR
6.5 AP
6 CH
14 KR
20 PK
7540 8544.2000 -Co-axial cable and other 10 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 20
co-axial electric conductors CR, IS, AU, HK, MO, LD
TW, GE
4 KR
5.3 CH
6.5 AP
-Ignition wiring sets and other
wiring sets of a kind used in
vehicles, aircraft or ships:
7541 8544.3020 ---For motor vehicles 10 0 CL, NZ, PE, CR, CH, 0 Favored Nation 20
5 AS
6 KR
8 PK
ex85443020 Wiring harness for electronic ∆5
control diesel engines of vehicles
7542 8544.3090 ---Others 5 0 CL, NZ, PE, CR, CH, 0 Favored Nation 70
3 KR
4 PK
-Other electric conductors, for a
voltage not exceeding 1000 V:
--Fitted with connectors:
---For a voltage not exceeding 80
V:
7543 8544.4211 ----Electric cable 0 0 Favored Nation 20
LD
LD
---for a voltage exceeding 80V but
not exceeding 1000 V:
LD
1122
(%) Rate (%)
--Others:
---For a voltage not exceeding 80
V:
LD
LD
---For a voltage exceeding 80 V but
not exceeding 1000 V:
7549 8544.4921 ----Electric cable 6 0 AS, PK, CL, NZ, PE, 0 Favored Nation 20
GE
1.8 CH
3.9 AP, KR
MO, TW, GE
3.6 CH
5.2 AP
-Other electric conductors, for a

voltage exceeding 1000 V:
---Electric cable:
7551 8544.6012 ----For a voltage not exceeding 8 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 50
35 kV CR, IS, AU, HK, MO,
GE
3 CH
4 KR
5.2 AP
7552 8544.6013 ----For a voltage exceeding 35 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
kV, but not exceeding 110 kV CH, IS, AU, HK, MO,
GE
3.3 KR
4 PK
5.2 AP
7553 8544.6014 ----For a voltage exceeding 110 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
kV, but not exceeding 220kV IS, KR, AU, HK, MO,
GE
4 PK
5.2 AP
AU, HK, MO, GE
4 PK
5.2 AP
5.4 KR
1123
(%) Rate (%)
9.8 AP
14.7 KR
18 PK
ex85446090 Gas-insulated transmission ∆10

electric wire, rated voltage more
than 500kV
7556 8544.7000 -Optical fiber cables 0 0 Favored Nation LD 20
85.45 Carbon electrodes, carbon
brushes, lamp carbons, battery
carbons and other products of
graphite or other carbon, with
or without metal, of a kind used
for electrical purposes:
-Carbon Electrodes:
7557 8545.1100 --Of a kind used for furnaces 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 35
CH, IS, AU, HK, MO,
GE
3.2 KR
4 PK
IS, AU, HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
7559 8545.2000 -Brushes 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 35
IS, AU, HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
7560 8545.9000 -Others 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 35
IS, AU, HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
85.46 Electrical insulators of any

material:
7561 8546.1000 -Of glass 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
3.2 CH
4.2 KR
4.5 PK
-Of ceramics:
1124
(%) Rate (%)
7562 8546.2010 ---Power transmission and 6 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 35
converting ceramic bushings CR, IS, AU, HK, MO,
GE
1.8 CH
2.4 KR
IS, AU, HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
ex85462090 Porcelain parts of long - rod ∆3

porcelain insulators for electric
transmission and transformation
overhead lines (length of a single
rod: 1 ~2m, solid)
7564 8546.9000 -Others 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 35
IS, AU, HK, MO, GE
3 CH
4 KR
4.5 PK
85.47 Insulating fittings for electrical

machines, appliances or
equipment, being fittings
wholly of insulating material ,
apart from any minor
components of metal (for
example, threaded sockets)
incorporated during molding
solely for purposes of assembly,
other than insulators of Tax
85.46; electrical conduit tubing
and joints therefor, of base
metal lined with insulating
material:
7565 8547.1000 -Insulating fittings of ceramics 7 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 35
AU, HK, MO, GE
2.4 CH
4 PK
4.8 KR
7566 8547.2000 -Insulating fittings of plastics 7 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 35
AU, HK, MO
2.4 CH
3.2 GE
4 PK
4.8 KR
-Others:
7567 8547.9010 ---Electrical conduit tubing and 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 50
joints therefor, of base metal CH, IS, AU, HK, MO, GE
lined with insulating material 4 PK, KR
1125
(%) Rate (%)
4 PK
85.48 Waste and scrap of primary

cells, primary batteries and
electric accumulators; spent
primary cells, spent primary
batteries and spent electric
accumulators; electrical parts
of machinery or apparatus, not
specified or included elsewhere
in this Chapter:
7569 8548.1000 -Waste and scrap of primary cells, 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 36
primary batteries and electric IS, KR, AU, HK, MO, GE 1LD1
accumulators; spent primary 4 PK
cells, spent primary batteries and
spent electric accumulators
4 AP
7570 8548.9000 -Others 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
3.6 CH
5.4 PK
8.4 KR
ex85489000 Patch filters ∆3

ex85489000 Non-electromagnetic interference ∆6
filter
ex85489000 Touch sensitive data input device 4#2
(i.e. touch display) has no display
performance, which is in the
equipment with display and
works by detecting the
occurrence and position of touch
action in the display area. Touch
sensing can be achieved by
resistance, electrostatic
capacitance, acoustic pulse
recognition, infrared light or
other touch sensing technologies;
1126
1127
SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Notes:
1. This Section does not cover products of Tax 95.03 or 95.08, or bobsleighs, toboggans or the like of Tax 95. 06.
2. The expressions “ parts” and "parts and accessories” do not apply to the following products, whether or not they are identifiable as for the
goods of this Section:
(a) Joints, washers or the like of any material (classified according to their constituent material or in Tax 84. 84) or other products of
vulcanized rubber other than hard rubber (Tax 40. 16);
(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(c) Products of Chapter 82 (tools);
(d) Products of Tax 83. 06;
(e) Machines or apparatus of Tax 84. 01 to 84. 79, or parts thereof but except for goods listed in this kind of radiator; products of Tax. 84.
81 or 84. 82 or, provided they constitute integral parts of engines or motors, products of Tax 84.83;
(f) Electrical machinery or equipment (Chapter 85);
(g) Products of Chapter 90;
(h) Products of Chapter 91;
(i) Arms (Chapter 93);
(j) Lamps or lighting fittings of Tax 94. 05;
(k) Brushes of a kind used as parts of vehicles (Tax 96. 03).
3. References in Chapters 86 to 88 to “ parts” or “ accessories” do not apply to parts or accessories which are not suitable for use solely or
principally with the products of those Chapters. A part or accessory which answers to a description in two or more of the Tax of those
Chapters is to be classified under that Tax which corresponds to the principal use of that part or accessory.
4. For the purposes of this Section:
(a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate Tax of Chapter 87;
(b) Amphibious motor vehicles are classified under the appropriate Tax of Chapter 87;
(c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate Tax of Chapter 88.
5. Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:
(a) In Chapter 86 if designed to travel on a guide-track (hovertrain);
(b) In Chapter 87 if designed to travel over land or over both land and water;
(c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing stages or also able to travel over ice.
Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the Tax in which the aircushion vehicles
are classified under the above provisions.
Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signaling, safety or traffic control equipment
for hovertrain transport systems as signaling, safety or traffic control equipment for railways.
Chapter 86
Railway or tramway locomotives, rolling-stock and parts thereof;
railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment
of all kinds
(a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrain (Tax 44. 06 or 68. 10);
(b) Railway or tramway track construction material of iron or steel of Tax 73. 02;
(c) Electrical signaling, safety of traffic control equipment of Tax 85. 30.
2. Tax 86. 07 applies, inter alia, to:
(a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;
(b) Frames, underframes, bogies and bogies;
(c) Axle boxes; brake gear;
(d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections;
(e) Coachwork.
3. Subject to the provisions of Note 1 above, Tax 86. 08 applies, inter alia, to:
(a) Assembled track, turntables, platform buffers, loading gauges;
1128
(b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including
electromechanical) signaling, safety or traffic control equipment, whether or not fitted with electric lighting, for railways, tramways, roads, inland
waterways, parking facilities, port installations or airfields.
No. Tariff Article description MFN Rate Conventional Rate Preferential Rate General
Code (%) (%) (%) Rate (%)
86.01 Rail locomotives powered from
an external source of electricity
or by electric accumulators:
-Powered from an external source
of electricity:
---Drived by DC motors:
7571 8601.1011 ----Controlled by 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
micro-processings CH, IS, KR, AU, HK,
MO, GE
2 AP
CH, IS, KR, AU, HK,
MO, GE
2 AP
7573 8601.1020 ---Drived by AC motors 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK,
MO, GE
2 AP
CH, IS, KR, AU, HK,
MO, GE
2 AP
7575 8601.2000 -Powered by electric 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
accumulators CH, IS, KR, AU, HK,
MO, GE
86.02 Other rail locomotives;

locomotive tenders:
-Diesel-electric locomotives:
7576 8602.1010 ---Controlled by 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
micro-processings CH, IS, KR, AU, HK,
MO, GE
2 AP
CH, IS, KR, AU, HK,
MO, GE
2 AP
1129
(%) Rate (%)
CH, IS, KR, AU, HK,
MO, GE
86.03 Self-propelled railway or

tramway coaches, vans and
trucks, other than those of Tax
86. 04:
7579 8603.1000 -Powered from an external source 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
of electricity : CH, IS, KR, AU, HK,
MO, GE
2 AP
CH, IS, KR, AU, HK,
MO, GE
86.04 Railway or tramway

maintenance or service
vehicles, whether or not
self-propelled (for example,
workshops, cranes, ballast
tampers, track-liners, testing
coaches and track inspection
vehicles):
---Testing coaches and track
inspection vehicles:
7581 8604.0011 ----Inspection vehicles for tunnel 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
clearance CH, IS, KR, AU, HK, LD
MO, GE
2 AP
7582 8604.0012 ----Sanding vehicles for on-line 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
rails CH, IS, KR, AU, HK, LD
MO, GE
2 AP
MO, GE
3.3 AP
---Others:
7584 8604.0091 ----Installing vehicles for 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
suspension of contact wire CH, IS, KR, AU, HK, LD
(running on rails) MO, GE
3.3 AP
4 GE
PK
1130
1131
(%) Rate (%)
86.05 Railway or tramway passenger
coaches, not self-propelled;
luggage vans, post office
coaches and other special
purpose railway or tramway
coaches, not self-propelled
(excluding those of Tax 86. 04):
7586 8605.0010 ---Railway passenger coaches 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
86.06 Railway or tramway goods

vans and wagons, not
self-propelled:
7588 8606.1000 -Tank wagons and the like 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
CH, IS, KR, AU, HK,
MO, GE
7589 8606.3000 -Self-discharging vans and 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
wagons, other than those of Tax CH, IS, KR, AU, HK,
8606. 1000 MO, GE
-Others：
7590 8606.9100 --Covered and closed 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
CH, IS, KR, AU, HK,
MO, GE
7591 8606.9200 --Open, with non-removable 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
sides of a height exceeding 60 cm CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
86.07 Parts of railway or tramway

locomotives or rolling-stock:
-Bogies, axles and wheels, and
parts thereof:
7593 8607.1100 --Driving bogies and 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
bissel-bogies CH, IS, KR, AU, HK, LD
MO, GE
7594 8607.1200 --Other bogies and bissel-bogies 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
2 AP
1132
(%) Rate (%)
--Others, including parts:
7595 8607.1910 ---Axles 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
-Brakes and parts thereof:

7597 8607.2100 --Air brakes and parts thereof 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
MO, GE
7599 8607.3000 -Hooks and other coupling 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
devices, buffers, and parts thereof CH, IS, KR, AU, HK, LD
MO, GE
-Others:
7600 8607.9100 --Of locomotives 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
0.9 CH
86.08 Railway or tramway track

fixtures and fittings;
mechanical (including
electro-mechanical) signaling,
safety or traffic control
equipment for railways,
tramways, roads, inland
waterways, parking facilities,
port installations or airfields;
parts of the foregoing:
7602 8608.0010 ---Rail automatic axle counting 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
equipment CH, IS, KR, AU, HK, LD
MO, GE
2 AP
CH, IS, KR, AU, HK,
MO, GE
1133
(%) Rate (%)
86.09 Containers (including containers
for the transport of fluids) specially
designed and equipped for carriage
by one or more modes of
transport:
---Of 20 feet:
7604 8609.0011 ----Insulated 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
3.2 CH
4.2 KR
4.5 PK
7605 8609.0012 ----Tank type 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
3.2 CH
4.2 KR
4.5 PK
6.5 AP
3.2 CH
4.2 KR
4.5 PK
6.5 AP
---Of 40 feet:
7607 8609.0021 ----Insulated 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 35
IS, AU, HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
7608 8609.0022 ----Tank type 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 35
IS, AU, HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
IS, AU, HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
1134
1135
(%) Rate (%)
7610 8609.0030 ---Of 45, 48, 53 feet 10 0 AS, SG, 0 Favored Nation LD 35
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
1136
Chapter 87
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Notes:
1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
2. For the purposes of this Chapter, "tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or
load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds,
fertilizers or other goods.
Machines and working tools designed for fitting to tractors of Tax 87.01 as interchangeable equipment remain classified in their respective headings
even if presented with the tractor, and whether or not mounted on it.
3. Motor chassis fitted with cabs shall be classified in Tax 87. 02 to 87. 04, and not in Tax 87. 06.
4. Tax 87. 12 includes all children's bicycles. Other children's cycles shall be classified in Tax 95. 03.
(%) Rate (%)
87.01 Tractors (other than tractors of
Tax 87.09):
7612 8701.1000 -Single-axle tractor 9 0 AS, CL, 0 Favored Nation 20
NZ, PE, CR, 1LD1
CH, IS, AU,
HK, MO, GE
3.6 KR
4 PK
7613 8701.2000 -Road tractors for semi-trailers 6 0 CL, NZ, 0 Favored Nation 20
CR, CH, IS, 2LD2
AU, HK, MO,
GE
3.6 KR
4.8 PK
5 AS
7614 8701.3000 -Track-laying tractors 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
-Other, of an engine power:

--Not exceeding 18kW:
7615 8701.9110 ---Tractors 8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
MO, GE
4 PK
--Exceeding 18kW, but not

:
exceeding 37kW:
MO, GE
1137
(%) Rate (%)
4 PK
：
exceeding 75kW:
MO, GE
4 PK

:
exceeding 130kW:
MO, GE
ex87019410 Wheeled tractors, engine power ∆5

exceeding 110 kW but not
exceeding 130 kw
4 PK
--Exceeding 130kw:
MO, GE
ex87019510 Wheeled tractors, power ∆5

exceeding 130 kw
4 PK
87.02 Motor vehicles for the transport of
ten or more persons, including the
driver: ：
-With only compression-ignition
internal combustion piston engine
(diesel or semidiesel):
7625 8702.1020 ---Buses for transport passengers 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 90
at airport CH, IS, AU, HK, MO, GE 1LD1
2.4 KR
---Others:
1138
(%) Rate (%)
7626 8702.1091 ----With 30 seats or more 15 0 CL, NZ, CR, IS, 0 Favored Nation 2LD2 90
AU, HK, MO, GE
17.5 KR
7627 8702.1092 ----With 20 seats or more, but not 15 0 CL, NZ, CR, IS, AU, 0 Favored Nation 2LD2 230
exceeding 29 seats HK, MO, GE
17.5 KR
7628 8702.1093 ----With 10 seats or more, but not 15 0 CL, NZ, CR, IS, AU, 0 Favored Nation 230
exceeding 19 seats HK, MO, GE 2LD2
17.5 KR
-With both compression-ignition

internal combustion piston engine
(diesel or semi-diesel) and electric
motor as motors for propulsion:
7629 8702.2010 ---Buses for transport passengers 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 90
at airport CH, IS, AU, HK, MO, 1LD1
2.4 GE
KR
---Others：
7630 8702.2091 ----With 30 seats or more 15 0 CL, NZ, CR, IS, AU, 0 Favored Nation 90
HK, MO, GE 2LD2
17.5 KR
7631 8702.2092 ----With 20 seats or more. but not 15 0 CL, NZ, CR, IS, AU, 0 Favored Nation 230
17.5 KR
7632 8702.2093 ----With 10 seats or more. but not 15 0 CL, NZ, CR, IS, AU, 230
exceeding 19 seats HK, MO, GE
17.5 KR
-With both spark-ignition internal

combustion reciprocating piston
engine and electric motor as
motors for propulsion
7633 8702.3010 ---With 30 seats or more 15 0 CL, NZ, CR, IS, AU, 0 Favored Nation 90
HK, MO, GE 2LD2
5 AS
17.5 KR
7634 8702.3020 ---With 20 seats or more, but not 15 0 CL, NZ, CR, IS, AU, 0 Favored Nation 230
5 AS
17.5 KR
7635 8702.3030 ---With 10 seats or more, but not 15 0 CL, NZ, PE, CR, IS, AU, 0 Favored Nation 230
5 AS
17.5 KR
-With only electric motor for

propulsion:
1139
(%) Rate (%)
HK, MO, GE 2LD2
5 AS
17.5 KR
5 AS
17.5 KR
7638 8702.4030 ---With 10 seats or more, but not 15 0 CL, NZ, PE, CR, IS, AU, 0 Favored Nation 230
5 AS
17.5 KR
-Others:
HK, MO, GE 2LD2
5 AS
17.5 KR
5 AS
17.5 KR
7641 8702.9030 ---With 10 seats or more, but not 15 0 CL, NZ, 0 Favored Nation 230
exceeding 19 seats PE, CR, IS, AU, 1LD1
HK, MO, GE
5 AS
17.5 KR
87.03 Motor cars and other motor
vehicles principally designed for
the transport of persons (other
than those of Tax 87. 02),
including station wagons and
racing cars:
-Vehicles specially designed for
travelling on snow; golf cars and
similar vehicles:
---Golf cars and similar vehicles
7642 8703.1011 ----All terrain vehicles 15 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 150
17.5 KR
25 PK
-Other vehicles, with
spark-ignition internal
combustion reciprocating piston
engine:
--Of a cylinder capacity not
exceeding 1000 cc:
1140
1141
(%) Rate (%)
7645 8703.2130 ---Saloon cars 15 0 CL, NZ, 230
CR, IS, AU,
HK, MO
13.5 AP
22.5 PK
7646 8703.2140 Gross-country cars (4WD) 15 0 CL, NZ, 230
CR, IS, AU,
HK, MO
13.5 AP
22.5 PK
7647 8703.2150 ---Station wagons (with 9 seats or 15 0 CL, NZ, 230
less) CR, IS, AU,
HK, MO
13.5 AP
22.5 PK
7648 8703.2190 ---Others 15 0 CL, NZ, 230
CR, IS, AU,
HK, MO
13.5 AP
22.5 PK
--Of a cylinder capacity
exceeding 1000ccc but not
exceeding 1500cc:
7649 8703.2230 ---Saloon cars 15 0 CL, NZ, 230
CR, IS, AU,
HK, MO
13.5 AP
22.5 PK, KR
7650 8703.2240 ---Gross-country cars (4WD) 15 0 CL, NZ, 230
CR, IS, AU,
HK, MO
13.5 AP
22.5 PK
7651 8703.2250 ---Station wagons (with 9 seats or 15 0 CL, NZ, 230
less) CR, IS, AU,
HK, MO
13.5 AP
22.5 PK
7652 8703.2290 ---Others 15 0 CL, NZ, 230
CR, IS, AU,
HK, MO
13.5 AP
22.5 PK
exceeding 1500cc but not
exceeding 3000cc:
---Of a cylinder capacity
exceeding 2000cc:
7653 8703.2341 ---Saloon cars 15 0 CL, NZ, 230
CR, IS, HK,
MO
10 AU
13.5 AP
22.5 PK, KR
1142
(%) Rate (%)
7654 8703.2342 ----Gross-country cars (4WD) 15 0 CL, NZ, 230
CR, IS, HK,
MO
10 AU
13.5 AP
22.5 PK, KR
7655 8703.2343 ----Station wagons (with 9 seats 15 0 CL, NZ, 230
or less) CR, IS, HK,
MO
10 AU
13.5 AP
22.5 PK, KR
7656 8703.2349 ----Others 15 0 CL, NZ, 230
CR, IS, HK,
MO
10 AU
13.5 AP
22.5 PK
exceeding 2500cc:
7657 8703.2351 ----Saloon cars 15 0 CL, NZ, 230
CR, IS, HK,
MO
10 AU
13.5 AP
22.5 PK, KR
CR, IS, HK,
MO
10 AU
13.5 AP
22.5 PK, KR
MO
10 AU
13.5 AP
22.5 PK, KR
7660 8703.2359 ----Others 15 0 CL, NZ, 230
CR, IS, HK,
MO
10 AU
13.5 AP
22.5 PK
exceeding 3000cc:
7661 8703.2361 ----Saloon cars 15 0 CL, NZ, 270
CR, IS, HK,
MO
10 AU
13.5 AP
22.5 PK, KR
1143
(%) Rate (%)
7662 8703.2362 ----Gross-country cars (4WD) 15 0 AS, SG, 270
CL, NZ, CR,
IS, HK, MO
10 AU
13.5 AP
22.5 PK
7663 8703.2363 ----Station wagons (with 9 seats 15 0 AS, SG, 270
or less) CL, NZ, CR,
IS, HK, MO
10 AU
13.5 AP
22.5 PK, KR
7664 8703.2369 ----Others 15 0 AS, SG, 270
CL, NZ, CR,
IS, HK, MO
10 AU
13.5 AP
22.5 PK
exceeding 3000cc
exceeding 4000cc:
7665 8703.2411 ----Saloon cars 15 0 CL, NZ, 0 Favored Nation 270
CR, IS, HK, 2LD2
MO
10 AU
13.5 AP
22.5 PK, KR
7666 8703.2412 ----Gross-country cars (4WD) 15 0 CL, NZ, 0 Favored Nation 270
CR, IS, HK, 2LD2
MO
10 AU
13.5 AP
22.5 PK, KR
7667 8703.2413 ----Station wagons (with 9 seats 15 0 CL, NZ, 0 Favored Nation 270
or less) CR, IS, HK, 2LD2
MO
10 AU
13.5 AP
22.5 PK
CR, IS, HK, 2LD2
MO
10 AU
13.5 AP
22.5 PK
exceeding 4000cc
CR, IS, HK, 2LD2
MO
10 AU
13.5 AP
22.5 PK, KR
1144
(%) Rate (%)
7670 8703.2422 ----Gross-country cars (4WD) 15 0 CL, NZ, CR, IS, HK, MO 0 Favored Nation 270
10 AU 2LD2
13.5 AP
22.5 PK
7671 8703.2423 ----Station wagons (with 9 seats 15 0 CL, NZ, CR, IS, HK, MO 0 Favored Nation 270
or less) 10 AU 2LD2
13.5 AP
22.5 PK
7672 8703.2429 ----Others 15 0 CL, NZ, CR, IS, HK, MO 0 Favored Nation 270
10 AU 2LD2
13.5 AP
22.5 PK
-Other vehicles, with

combustion piston engine (diesel
or semi-diesel):
--Of a cylinder capacity not
exceeding 1500cc:
---Of a cylinder capacity not
exceeding 1000 cc:
7673 8703.3111 ----Saloon cars 15 0 CL, NZ, CR, IS, HK, MO, 0 Favored Nation 230
GE 2LD2
10 AU
IS, HK, 1LD1
MO, GE
10 AU
exceeding 1500cc:
7675 8703.3121 ----Saloon cars 15 0 CL, NZ, CR, IS, HK, MO, 230
GE
10 AU
7676 8703.3122 ----Gross-country cars (4WD) 15 0 CL, NZ, CR, IS, HK, MO, 230
GE
10 AU
7677 8703.3123 ----Station wagons (with 9 seats 15 0 CL, NZ, CR, IS, HK, MO, 230
or less) GE
10 AU
IS, HK, MO, GE 1LD1
10 AU

exceeding 2000cc:
1145
(%) Rate (%)
exceeding 2000cc:
7679 8703.3211 ----Saloon cars 15 0 CL, NZ, 230
CR, IS, HK,
MO, GE
10 AU
13.5 AP
22.5 PK
CR, IS, HK,
MO, GE
10 AU
13.5 AP
22.5 PK, KR
MO, GE
10 AU
13.5 AP
22.5 PK, KR
7682 8703.3219 ----Others 15 0 CL, NZ, 230
CR, IS, HK,
MO, GE
10 AU
13.5 AP
22.5 PK
exceeding 2500cc:
7683 8703.3221 ----Saloon cars 15 0 CL, NZ, 230
CR, IS, HK,
MO, GE
10 AU
13.5 AP
22.5 PK
CR, IS, HK,
MO, GE
10 AU
13.5 AP
22.5 PK
MO, GE
10 AU
13.5 AP
22.5 PK, KR
7686 8703.3229 ----Others 15 0 CL, NZ, 230
CR, IS, HK,
MO, GE
10 AU
13.5 AP
22.5 PK
exceeding 2500cc:
1146
(%) Rate (%)
exceeding 3000cc:
7687 8703.3311 ----Saloon cars 15 0 AS, SG, 270
CL, NZ, CR,
IS, HK, MO,
GE
10 AU
13.5 AP
22.5 PK
CL, NZ, CR,
IS, HK, MO,
GE
10 AU
13.5 AP
22.5 PK, KR
IS, HK, MO,
GE
10 AU
13.5 AP
22.5 PK
7690 8703.3319 ----Others 15 0 AS, SG, 270
CL, NZ, CR,
IS, HK, MO,
GE
10 AU
13.5 AP
22.5 PK
exceeding 4000cc:
7691 8703.3321 ----Saloon cars 15 0 AS, SG, 0 Favored Nation 270
CL, NZ, CR, 2LD2
IS, HK, MO,
GE
10 AU
13.5 AP
22.5 PK
7692 8703.3322 ----Gross-country cars (4WD) 15 0 AS, SG, 0 Favored Nation 270
CL, NZ, CR, 2LD2
IS, HK, MO,
GE
10 AU
13.5 AP
22.5 PK
7693 8703.3323 ----Station wagons (with 9 seats 15 0 AS, SG, 0 Favored Nation 270
or less) CL, NZ, CR, 2LD2
IS, HK, MO,
GE
10 AU
13.5 AP
22.5 PK
1147
(%) Rate (%)
CL, NZ, CR, 2LD2
IS, HK, MO,
GE
10 AU
13.5 AP
22.5 PK
exceeding 4000cc
CL, NZ, CR, 2LD2
IS, AU, HK,
MO, GE
13.5 AP
22.5 PK
CL, NZ, CR, 2LD2
IS, AU, HK,
MO, GE
13.5 AP
22.5 PK
IS, AU, HK,
MO, GE
13.5 AP
22.5 PK
CL, NZ, CR, 2LD2
IS, AU, HK,
MO, GE
13.5 AP
22.5 PK
-Other vehicles, with only
or semi-diesel) (except for
charging by external power
supply):
exceeding 1000cc:
7699 8703.4011 ----Saloon cars 15 0 CL, NZ, 230
CR, IS, AU,
HK, MO
13.5 AP
22.5 PK
CR, IS, AU,
HK, MO
13.5 AP
22.5 PK
or less) CR, IS, AU,
HK, MO
13.5 AP
22.5 PK
1148
(%) Rate (%)
7702 8703.4019 ----Others 15 0 CL, NZ, 230
CR, IS, AU,
HK, MO
13.5 AP
22.5 PK
exceeding 1500cc:
7703 8703.4021 ----Saloon cars 15 0 CL, NZ, 230
CR, IS, AU,
HK, MO
13.5 AP
22.5 PK, KR
CR, IS, AU,
HK, MO
13.5 AP
22.5 PK
or less) CR, IS, AU,
HK, MO
13.5 AP
22.5 PK
7706 8703.4029 ----Others 15 0 CL, NZ, 230
CR, IS, AU,
HK, MO
13.5 AP
22.5 PK
exceeding 2000cc:
7707 8703.4031 ----Saloon cars 15 0 CL, NZ, 230
CR, IS, HK,
MO
10 AU
13.5 AP
22.5 PK, KR
CR, IS, HK,
MO
10 AU
13.5 AP
22.5 PK, KR
or less) CR, IS, HK, MO
10 AU
13.5 AP
22.5 PK, KR
7710 8703.4039 ----Others 15 0 CL, NZ, 230
CR, IS, HK,
MO
10 AU
13.5 AP
22.5 PK
exceeding 2500cc:
1149
(%) Rate (%)
7711 8703.4041 ----Saloon cars 15 0 CL, NZ, 230
CR, IS, HK,
MO
10 AU
13.5 AP
22.5 PK, KR
CR, IS, HK,
MO
10 AU
13.5 AP
22.5 PK, KR
MO
10 AU
13.5 AP
22.5 PK, KR
7714 8703.4049 ----Others 15 0 CL, NZ, 230
CR, IS, HK,
MO
10 AU
13.5 AP
22.5 PK
exceeding 3000cc:
7715 8703.4051 ----Saloon cars 15 0 CL, NZ, 270
CR, IS, HK,
MO
10 AU
13.5 AP
22.5 PK, KR
CL, NZ, CR,
IS, HK, MO
10 AU
13.5 AP
22.5 PK
IS, HK, MO
10 AU
13.5 AP
22.5 PK, KR
7718 8703.4059 ----Others 15 0 AS, SG, 270
CL, NZ, CR,
IS, HK, MO
10 AU
13.5 AP
22.5 PK
exceeding 4000cc:
1150
(%) Rate (%)
CR, IS, HK, 2LD2
MO
10 AU
13.5 AP
22.5 PK, KR
CR, IS, HK, 2LD2
MO
10 AU
13.5 AP
22.5 PK, KR
MO
10 AU
13.5 AP
22.5 PK
CR, IS, HK, 2LD2
MO
10 AU
13.5 AP
22.5 PK
exceeding 4000cc:
CR, IS, HK, 2LD2
MO
10 AU
13.5 AP
22.5 PK, KR
CR, IS, HK, 2LD2
MO
10 AU
13.5 AP
22.5 PK
MO
10 AU
13.5 AP
22.5 PK
CR, IS, HK, 2LD2
MO
10 AU
13.5 AP
22.5 PK
1151
(%) Rate (%)
IS, AU, HK, MO 1LD1
10 GE
13.5 AP
22.5 PK, KR
-Other vehicles, with only

or semi-diesel) (except for
charging by external power
supply):
exceeding 1000cc:
CR, IS, HK, 2LD2
MO, GE
10 AU
IS, HK, MO, GE 1LD1
10 AU

exceeding 1500cc:
GE
10 AU
7731 8703.5022 ----Gross-country cars (4WD) 15 0 CL, NZ, CR, IS, HK, MO, 230
GE
10 AU
7732 8703.5023 ----Station wagons (with 9 seats 15 0 CL, NZ, CR, IS, HK, MO, 230
or less) GE
10 AU
IS, HK, MO, GE 1LD1
10 AU
exceeding 2000cc:
GE
10 AU
13.5 AP
22.5 PK
7735 8703.5032 ----Gross-country cars (4WD) 15 0 CL, NZ, CR, IS, HK, 230
MO, GE
10 AU
13.5 AP
22.5 PK, KR
1152
(%) Rate (%)
or less)
CR, IS, HK,
MO, GE
10 AU
13.5 AP
22.5 PK, KR
7737 8703.5039 ----Others 15 0 CL, NZ, 230
CR, IS, HK,
MO, GE
10 AU
13.5 AP
22.5 PK
exceeding 2500cc:
7738 8703.5041 ----Saloon cars 15 0 CL, NZ, 230
CR, IS, HK,
MO, GE
10 AU
13.5 AP
22.5 PK
CR, IS, HK,
MO, GE
10 AU
13.5 AP
22.5 PK
MO, GE
10 AU
13.5 AP
22.5 PK, KR
7741 8703.5049 ----Others 15 0 CL, NZ, 230
CR, IS, HK,
MO, GE
10 AU
13.5 AP
22.5 PK
exceeding 3000cc:
7742 8703.5051 ----Saloon cars 15 0 AS, SG, 270
CL, NZ, CR,
IS, HK, MO,
GE
10 AU
13.5 AP
22.5 PK
CL, NZ, CR,
IS, HK, MO,
GE
10 AU
13.5 AP
22.5 PK, KR
1153
(%) Rate (%)
IS, HK, MO,
GE
10 AU
13.5 AP
22.5 PK
7745 8703.5059 ----Others 15 0 AS, SG, 270
CL, NZ, CR,
IS, HK, MO,
GE
10 AU
13.5 AP
22.5 PK
exceeding 4000cc:
CL, NZ, CR, 2LD2
IS, HK, MO,
GE
10 AU
13.5 AP
22.5 PK
CL, NZ, CR, 2LD2
IS, HK, MO,
GE
10 AU
13.5 AP
22.5 PK
IS, HK, MO,
GE
10 AU
13.5 AP
22.5 PK
CL, NZ, CR, 2LD2
IS, HK, MO,
GE
10 AU
13.5 AP
22.5 PK
exceeding 4000cc
CL, NZ, CR, 2LD2
IS, AU, HK,
MO, GE
13.5 AP
22.5 PK
1154
(%) Rate (%)
7751 8703.5072 ----Gross-country cars (4WD) 15 0 AS, SG, 0 Favored Nation 2LD2 270
CL, NZ, CR,
IS, AU, HK,
MO, GE
13.5 AP
22.5 PK
7752 8703.5073 ----Station wagons (with 9 seats 15 0 AS, SG, 0 Favored Nation 2LD2 270
IS, AU, HK,
MO, GE
13.5 AP
22.5 PK
7753 8703.5079 ----Others 15 0 AS, SG, 0 Favored Nation 2LD2 270
CL, NZ, CR,
IS, AU, HK,
MO, GE
13.5 AP
22.5 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO
10 GE
13.5 AP
22.5 PK, KR
7755 8703.6000 -Other vehicles, with both 15 0 CL, NZ, 270
compression-ignition internal CR, IS, AU,
combustion piston engine (diesel HK, MO
or semi-diesel) and electric motor 13.5 AP
as motors for propulsion, capable 22.5 PK
of being charged by plugging to
external source of electric power
7756 8703.7000 -Other vehicles, with 15 0 AS, SG, 0 Favored Nation 1LD1 270
compression-ignition internal CL, NZ, PE,
combustion reciprocating piston CR, IS, AU,
engine (with diesel or semidiesel HK, MO
engine), with drive motor, 10 GE
capable of being charged by
13.5 AP
plugging to external source of
22.5 KR
electric power
7757 8703.8000 -Other vehicles, with only 15 0 AS, SG, 0 Favored Nation 1LD1 270
electric motor for propulsion CL, NZ, PE,
CR, IS, AU,
HK, MO
10 GE
13.5 AP
22.5 PK, KR
7758 8703.9000 -Others 15 0 AS, SG, 0 Favored Nation 1LD1 270
CL, NZ, PE,
CR, IS, AU,
HK, MO
10 GE
13.5 AP
22.5 PK, KR
87.04 Motor vehicles for the
transport of goods:
-Dumpers designed for
1155
off-highway use:
1156
(%) Rate (%)
7759 8704.1030 ---Electro-mobile dumpers for the 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
transport of goods CH, IS, KR, AU, HK, LD
MO, GE
MO, GE
-Other, with
：
or semi-diesels):
7761 8704.2100 --G. v. w. not exceeding 5 tons 15 0 CL, NZ, 0 Favored Nation 70
CR, IS, AU, 2LD2
HK, MO, GE
17.5 KR
--G. v. w. exceeding 5 tons, but not
exceeding 20 tons:
7762 8704.2230 ---G. v. w. exceeding 5 tons, but 15 0 CL, NZ, 0 Favored Nation 70
not exceeding 14 tons PE, CR, IS, AU, 1LD1
HK, MO, GE
5 AS
6 CH
12 KR
13.5 AP
18 PK
7763 8704.2240 ---G. v. w. of 14 tons or more, but 15 0 CL, NZ, 0 Favored Nation 40
HK, MO, GE
5 AS
6 CH
12 KR
13.5 AP
18 PK
7764 8704.2300 --G. v. w. exceeding 20 tons 15 0 CL, NZ, 0 Favored Nation 40
CR, IS, AU, 2LD2
HK, MO, GE
4.5 CH
5 AS
9 KR
ex87042300 Special chassis for wreckers’ ∆10
truck with total vehicle of gross
vehicle weight ≥ 31 tons
ex87042300 Special chassis for cementing ∆10
truck, car, fracturing sand
mixing truck, coiled tubing unit
and liquid nitrogen pump vehicle
with cab (gross vehicle weight ,
＞ 35 tons)
ex87042300 Chassis for crane lorries, with ∆8
lifting capacity ≥ 55 tons
-Other, with spark-ignition
internal combustion piston
engine:
7765 8704.3100 --G. v. w. not exceeding 5 tons 15 0 CL, NZ, 0 Favored Nation 70
CR, IS, AU, 2LD2
HK, MO, GE
5 AS
17.5 KR
--G. v. w. exceeding 5 tons,
1157
(%) Rate (%)
7766 8704.3230 ---G. v. w. exceeding 5 tons, but 15 0 CL, NZ, 0 Favored Nation 70
HK, MO, GE
5 AS
6 CH
12 KR
7767 8704.3240 ---G. v. w. exceeding 8 tons 15 0 CL, NZ, 0 Favored Nation 70
HK, MO, GE
5 AS
6 CH
12 KR
17.5 KR
87.05 Special purpose motor vehicles,
other than those principally
designed for the transport of
persons or goods (for example,
breakdown lorries, crane
lorries, fire fighting vehicles,
concrete-mixer lorries, road
sweeper lorries, spraying
lorries, mobile workshops,
mobile radiological units):
-Crane lorries:
---All-road crane lorries:
7769 8705.1021 ----Of a maximum lifting 15 0 AS, SG, 0 Favored Nation 30
capacity not more than 50 tons CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
9 KR
10.8 PK
capacity exceeding 50 tons, but CL, NZ, PE, LD
not exceeding 100 tons CR, CH, IS,
AU, HK, MO,
GE
4 PK
6 KR
capacity exceeding 100 tons CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK
6 KR
---Others：
capacity not more than 50 tons CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
9 KR
10.8 PK
1158
(%) Rate (%)
7773 8705.1092 ----Of a maximum lifting capacity 10 0 AS, SG, 0 Favored Nation 30
exceeding 50 tons, but not CL, NZ, PE, LD
exceeding 100 tons CR, CH, IS,
AU, HK, MO,
GE
4 PK
6 KR
capacity exceeding 100 tons CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK
6 KR
7775 8705.2000 -Mobile drilling derricks 12 0 AS, SG, 0 Favored Nation 17
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.6 CH
5.4 PK
7.2 KR
-Fire fighting vehicles:
7776 8705.3010 ---Mounted with scaling ladder 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 8
1.8 GE
KR
1.8 GE
KR
7778 8705.4000 -Concrete-mixer lorries 15 0 AS, SG, 0 Favored Nation 35

CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
6.8 PK
9 KR
13.5 AP
-Others:
7779 8705.9010 ---Radio communication vans 9 0 AS, SG, 0 Favored Nation 35
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK
5.4 KR
8.1 AP
1159
(%) Rate (%)
7780 8705.9020 ---Mobile radiological units 9 0 AS, CL, 0 Favored Nation 14
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
5.4 KR
8.1 AP
7781 8705.9030 ---Mobile environmental 12 0 AS, SG, 0 Favored Nation 20
monitoring units CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.5 PK
7.2 KR
10.8 AP
7782 8705.9040 ---Mobile clinics 12 0 AS, SG, 0 Favored Nation 30
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.5 PK
8.4 KR
10.8 AP
---Mobile electric generator sets:
7783 8705.9051 ----Airplane charging vehicles) 12 0 AS, SG, 0 Favored Nation 30
(frequency 400Hz) CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.5 PK
7.2 KR
10.8 AP
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.5 PK
7.2 KR
10.8 AP
7785 8705.9060 ---Mobile vehicles for aircraft 12 0 AS, SG, 0 Favored Nation 35
refueling, air-conditioning or CL, NZ, PE, 1LD1
deicing CR, IS, AU,
HK, MO, GE
3.6 CH
4.5 PK
7.2 KR
10.8 AP
1160
Rate (%) Rate (%)
7786 8705.9070 ---Snow sweep vehicles for 12 0 AS, SG, 0 Favored Nation 1LD1 35
cleansing streets or air-field CL, NZ, PE,
runways CR, IS, AU,
HK, MO, GE
3.6 CH
4.5 PK
7.2 KR
10.8 AP
7787 8705.9080 ---Petroleum well logging trucks, 12 0 AS, SG, 0 Favored Nation 1LD1 35
fracturing unit trucks and mixing CL, NZ, PE,
sand trucks CR, IS, AU,
HK, MO, GE
3.6 CH
4.5 PK
7.2 KR
10.8 AP
---Others:
7788 8705.9091 ----Truck mounted concrete pump 12 0 AS, SG, 0 Favored Nation 1LD1 35
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.5 PK
7.2 KR
10.8 AP
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.5 PK
7.2 KR
10.8 AP
ex87059099 Runway deicing vehicle ∆10
87.06 Chassis fitted with engines, for the
motor vehicles of Tax 87. 01 to 87. 05:
7790 8706.0010 ---Chassis fitted of off-highway 6 0 AS, CL, 0 Favored Nation 1LD1 14
dumpers NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
4 PK
4.8 KR
---Chassis fitted of trucks:
7791 8706.0021 ----For vehicles g. v. w of 14 tons or 6 0 CL, NZ, 0 Favored Nation 2LD2 30
more CR, CH, IS,
AU, HK, MO,
GE
5 AS
6 KR
7792 8706.0022 ----For vehicles g. v. w less than 14 6 0 CL, NZ, 0 Favored Nation 1LD1 45
tons PE, CR, CH,
IS, AU, HK,
MO, GE
5 AS
6 KR
1161
(%) Rate (%)
7793 8706.0030 ---Chassis of large bus 6 0 AS, SG, 0 Favored Nation 70
CL, NZ, CR, 2LD2
IS, AU, HK,
MO, GE
6 CH
12 KR
7794 8706.0040 ---Chassis of crane 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
6 KR
87.07 Bodies (including cabs), for the

motor vehicles of Tax 87. 01 to
87. 05:
7796 8707.1000 -For the vehicles of Tax 87. 03 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
6 KR
-Others:
7797 8707.9010 ---For the vehicles of Tax 8702. 6 0 AS, SG, 0 Favored Nation 70
10928702. 1093, 8702. 9020 or CL, NZ, PE, 1LD1
8702. 9030 CR, CH, IS,
AU, HK, MO,
GE
4.5 PK
5.4 AP
6 KR
CL, NZ, PE, 1LD1
CR, CH, IS,
AU, HK, MO,
GE
4.5 PK
5.4 AP
6 KR
87.08 Other Parts and accessories of
the motor vehicles of Tax 87.01
to 87. 05;
7799 8708.1000 -Bumpers and parts thereof 6 0 AS, SG, 0 Favored Nation 100
PK, CL, NZ, LD
PE, CR, CH,
IS, AU, HK,
MO, TW, GE
5.8 AP
7 KR
,
-Other parts and accessories of
bodies (including cabs):
1162
(%) Rate (%)
7800 8708.2100 --Safety seat belts 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4.5 PK
6 KR
--Others:
7801 8708.2930 ---Windowpane raiser 6 0 CL, NZ, 0 Favored Nation 100
PE, CR, CH, LD
IS, AU, HK,
MO, TW
4 GE
5 AS
5.4 AP
6 KR
8.1 PK
---Sunroofs:
7802 8708.2941 ----Electric 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
4 PK
5.4 AP
9 KR
7803 8708.2942 ----Hand-operated 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
4 PK
5.4 AP
6 KR
---Other covered parts of bodies:
7804 8708.2951 ----Side appearance of bodies 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
4 PK
5.4 AP
7 KR
7805 8708.2952 ----Doors 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
4 PK
5.4 AP
7 KR
1163
(%) Rate (%)
7806 8708.2953 ----Bonnets 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
4 PK
5.4 AP
7 KR
7807 8708.2954 ----Frontal appearance of bodies 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
4 PK
5.4 AP
7 KR
7808 8708.2955 ----Rear compartment covers (or 6 0 AS, SG, 0 Favored Nation 100
rear door) CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
4 PK
5.4 AP
7 KR
7809 8708.2956 ----Rear appearance of bodies 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
4 PK
5.4 AP
7 KR
7810 8708.2957 ----Runing-boards 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
4 PK
5.4 AP
7 KR
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
4 PK
5.4 AP
7 KR
1164
(%) Rate (%)
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, TW,
GE
3 CH
4.5 PK
5.4 AP
9 KR
-Brakes and servo-brakes and
parts thereof:
7813 8708.3010 ---Mounted brake linings 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
---Anti-skid brake system:
7814 8708.3021 ----Of the vehicles of Tax 87.01, 6 0 AS, PK, CL, 0 Favored Nation 11
8704.1030 and 8704. 1090 NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
3.6 KR
5.4 AP
PE, CR, CH, LD
IS, AU, HK,
MO, GE
5 AS
5.4 AP
8.1 PK
9 KR
---Others:
7816 8708.3091 ----Of the vehicles of Tax 87.01 6 0 AS, PK, CL, 0 Favored Nation 14
NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
3.6 KR
5.4 AP
7817 8708.3092 ----Of the vehicles of Tax 8702. 6 0 CL, NZ, 0 Favored Nation 70
1091 and 8702. 9010 PE, CR, CH, LD
IS, AU, HK,
MO, GE
5 AS
5.4 AP
7 KR
8.1 PK
1165
(%) Rate (%)
7818 8708.3093 ----Of the vehicles of Tax 8704. 6 0 AS, PK, CL, 0 Favored Nation 11
1030 and 8704. 1090 NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
3.6 KR
5.4 AP
2100, 8704. 2230, 8704. 3100 PE, CR, CH, LD
and 8704. 3230 IS, AU, HK,
MO, GE
5 AS
5.4 AP
7 KR
8.1 PK
7820 8708.3095 ----Of the vehicles of Tax 6 0 AS, SG, 0 Favored Nation 30
8704.2240, 8704.2300 and CL, NZ, PE, LD
8704.3240 CR, CH, IS,
AU, HK, MO,
GE
4 PK, KR
5.4 AP
7821 8708.3096 ----Of the vehicles of Tax 87.05 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK
5.4 AP
6 KR
PE, CR, IS, AU, LD
HK, MO, GE
3 CH
5 AS
5.4 AP
7 KR
9 PK
ex87083099 Electric brake for pure electric or ∆5
hybrid vehicles (electronic
control unit, composed of a brake
pedal travel simulator, the brake
actuator etc.)
-Gear boxes and parts thereof:
7823 8708.4010 ---Of the vehicles of Tax 87.01 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
TW, GE
ex87084010 Transmission gear box of engine ∆3
power 65 kW and above for shift
tractor
7824 8708.4020 ---Of the vehicles of Tax 6 0 CL, NZ, 0 Favored Nation 70
8702.1091 and 8702.9010 CR, CH, IS, 2LD2
AU, HK, MO,
TW, GE
5 AS
1166
(%) Rate (%)
7825 8708.4030 ---Of the vehicles of Tax 6 0 AS, PK, CL, NZ, CR, CH, 0 Favored Nation 11
8704.1030 and 8704.1090 IS, AU, HK, MO, TW, GE 2LD2
4.8 KR
ex87084030 Gear boxes for off-highway ∆3

dumpers use, torque > 1500Nm
7826 8708.4040 ---Of the vehicles of Tax 8704. 6 0 CL, NZ, CR, CH, IS, AU, 0 Favored Nation 45
2100, 8704. 2230, 8704. 3100 HK, MO, TW, GE 2LD2
and 8704.3230 5 AS
7827 8708.4050 ---Of the vehicles of Tax 8704. 6 0 CL, NZ, CR, CH, IS, AU, 0 Favored Nation 30
2240, 8704. 2300 and 8704. 3240 HK, MO, 2LD2
TW, GE
5 AS
7828 8708.4060 ---Of the vehicles of Tax 87.05 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
TW, GE
4.5 PK
---Others:
7829 8708.4091 ----Automatic gearshift for saloon 6 0 CL, NZ, CR, CH, IS, AU, 0 Favored Nation 100
cars and parts thereof HK, MO, GE 2LD2
5 AS
8 KR
ex87084091 Hydraulic torque converter for ∆3

automatic transmission of saloon
cars
ex87084091 Aluminum spool for automatic ∆3
transmission of saloon cars
7830 8708.4099 ----Others 6 0 AS, SG, PK, CL, NZ, CR, 0 Favored Nation 100
TW, GE
ex87084099 Hydraulic torque converters for ∆3

automatic transmissions of other
non-listed motor vehicles
ex87084099 Aluminum spool for automatic ∆3
transmissions of other non-listed
motor vehicles
-Drive-axles with differential,
whether or not provided with
other transmission components
and non-driving axles and parts
thereof:
---Drive-axles with differential
and part thereof, whether or not
provided with other transmission ：
components:
7831 8708.5071 ----Of the vehicles of Tax 87.01 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
3.6 KR
5.4 AP
ex87085071 Drive axle for power shift ∆3

tractors with engine power of 65
kW and above
1167
(%) Rate (%)
7832 8708.5072 ----Of the vehicles of Tax 6 0 CL, NZ, 0 Favored Nation 70
8702.1091 and 8702. 9010 PE, CR, CH, LD
IS, AU, HK,
MO, GE
5 AS
5.4 AP
9 PK, KR
7833 8708.5073 ----Of the vehicles of Tax 6 0 AS, PK, CL, 0 Favored Nation 11
8704.1030 and 8704.1090 NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
3.6 KR
5.4 AP
7834 8708.5074 ----Of the vehicles of Tax 6 0 CL, NZ, 0 Favored Nation 45
8704.2100, 8704.2230, PE, CR, CH, LD
8704.3100 and 8704.3230 IS, AU, HK,
MO, GE
5 AS
5.4 AP
7 KR
9 PK
2240, 8704.2300 and 8704.3240 PE, CR, CH, LD
IS, AU, HK,
MO, GE
5 AS
5.4 AP
7 KR
9 PK
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK
5.4 AP
6 KR
PE, CR, IS, AU, LD
HK, MO, GE
5 AS
5.3 CH
5.4 AP
9 PK, KR
---Non-driving axles and parts
thereof:
7838 8708.5081 ---Of the vehicles of Tax 87.01 6 0 AS, CL, 0 Favored Nation 14
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
3.6 KR
5 PK
1168
(%) Rate (%)
7839 8708.5082 ----Of the vehicles of Tax 8702. 6 0 AS, SG, 0 Favored Nation 70
1091 and 8702.9010 CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
8.7 PK
10.5 KR
7840 8708.5083 ----Of the vehicles of Tax 8704. 6 0 AS, CL, 0 Favored Nation 11
1030 and 8704.1090 NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
3.6 KR
5 PK
8704.2100, 8704.2230, CL, NZ, PE, LD
8704.3100 and 8704.3230 CR, CH, IS,
AU, HK, MO,
GE
4.5 PK
6 KR
8704.2240, 8704.2300 and CL, NZ, PE, LD
8704.3240 CR, CH, IS,
AU, HK, MO,
GE
4 PK
6 KR
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK
6 KR
4.5 PK
- Wheels and parts and
accessories thereof:
7845 8708.7010 ---Of the vehicles of Tax 87. 01 6 0 AS, CL, 0 Favored Nation 14
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, TW,
GE
3.6 KR
5 PK
7846 8708.7020 ---Of the vehicles of Tax 6 0 AS, SG, 0 Favored Nation 70
8702.1091 and 8702.9010 CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
4.5 PK
6 KR
1169
(%) Rate (%)
7847 8708.7030 ---Of the vehicles of Tax 8704. 6 0 AS, CL, 0 Favored Nation 11
1030 and 8704. 1090 NZ, PE, CR, LD
CH, IS, AU,
HK, MO, TW,
GE
3.6 KR
5 PK
7848 8708.7040 ---Of the vehicles of Tax 8704. 6 0 AS, SG, 0 Favored Nation 45
2100, 8704. 2230, 8704.3100 and CL, NZ, PE, LD
8704.3230 CR, CH, IS,
AU, HK, MO,
TW, GE
4 KR
4.5 PK
2240, 8704.2300 and 8704.3240 CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
4 PK
6 KR
7850 8708.7060 ---Of the vehicles of Tax 87.05 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
4 PK
6 KR
---Others:
7851 8708.7091 ----Of aluminium alloy 6 0 AS, SG, PK, CL, NZ, 0 Favored Nation 100
HK, MO, TW, GE
TW, GE
4.5 PK
-Suspension systems and parts

there of (including
shock-absorbers):
7853 8708.8010 ---Of the vehicles of Tax 87. 03 6 0 AS, SG, 0 Favored Nation 100
PK, CL, NZ, LD
PE, CR, CH,
IS, AU, HK,
MO, GE
4 KR
5.4 AP
1170
(%) Rate (%)
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
5.4 AP
-Other parts and accessories:
--Radiators and parts therof:
7855 8708.9110 ---Water tank radiators 6 0 AS, SG, PK, CL, NZ, 0 Favored Nation 100
HK, MO, GE
6 KR
7856 8708.9120 ---Oil coolers 6 0 AS, SG, PK, CL, NZ, 0 Favored Nation 100
HK, MO, GE
6 KR
7857 8708.9190 ---Others 6 0 AS, SG, PK, CL, NZ, 0 Favored Nation 100
HK, MO, GE
6 KR
7858 8708.9200 --Silencers (mufflers) and 6 0 AS, SG, PK, CL, NZ, 0 Favored Nation 100
exhaust pipes, parts thereof PE, CR, CH, IS, AU, LD
HK, MO, GE
--Clutches and parts thereof:
7859 8708.9310 ---Of the vehicles of Tax 87. 01 6 0 AS, CL, 0 Favored Nation 14
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
3.6 KR
5 PK
ex87089310 Clutch of engine power 65 kW ∆3
and above for shift tractor
1091 and 8702. 9010 CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4.5 PK
7 KR
7861 8708.9330 ---Of the vehicles of Tax 8704. 6 0 AS, CL, 0 Favored Nation 11
1030 and 8704. 1090 NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
3.6 KR
5 PK
1171
(%) Rate (%)
21008704. 2230, 8704. 3100 and CL, NZ, PE, LD
8704. 3230 CR, CH, IS,
AU, HK, MO,
GE
4.5 PK
6 KR
2240, 8704.2300 and 8704.3240 CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK
7 KR
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK
7 KR
5 PK
--Steering wheels, steering
columns and steering boxes parts
thereof:
7866 8708.9410 ---Of the vehicles of Tax 87. 01 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
3.6 GE
KR
1091 and 8702. 9010 CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4.5 PK
6 KR
7868 8708.9430 ---Of the vehicles of Tax 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
8704.1030 and 8704. 1090 CH, IS, AU, HK, MO, LD
3.6 GE
KR
8704.2100, 8704. 2230, CL, NZ, PE, LD
8704.3100 and 8704.3230 CR, CH, IS,
AU, HK, MO,
GE
4.5 PK
6 KR
1172
(%) Rate (%)
8704.2240, 8704.2300 and CL, NZ, PE, LD
8704.3240 CR, CH, IS,
AU, HK, MO,
GE
4.5 PK
6 KR
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4.5 PK
6 KR
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.5 PK
5.3 CH
7873 8708.9500 --Safety air-bags with inflation 6 0 CL, NZ, 0 Favored Nation 100
system; parts thereof CR, CH, IS, 2LD2
AU, HK, MO,
GE
5 AS
5.4 AP
9 PK, KR
--Others:
7874 8708.9910 ---Of the vehicles of Tax 87.01 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
GE
2.4 KR
---Of the vehicles of Tax 8702.
1091 and 8702. 9010;
7875 8708.9921 ----Frames 6 0 AS, SG, 0 Favored Nation 70
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
17.5 KR
25 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
17.5 KR
25 PK
---Of the vehicles of Tax 87 04.
1030 and 8704. 1090;
7877 8708.9931 ----Frames 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
3.6 GE
KR
1173
(%) Rate (%)
7878 8708.9939 ----Others 6∆3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
3.6 GE
KR
---Of the vehicles of Tax 87

04.2100, 8704.2230, 8704.3100
and 8704.3230:
7879 8708.9941 ----Frames 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 45
17.5 KR
GE
17.5 KR
---Of the vehicles of Tax 8704.
2240, 8704.2300 and 8704.3240:
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK
6 KR
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4.5 PK
6 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
10.8 PK
---Others:
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
TW, GE
4.5 PK
6 KR
1174
(%) Rate (%)
7885 8708.9992 ----Transmission shafts 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 100
CH, IS, AU, HK, MO,
TW, GE
4.5 PK
6 KR
7886 8708.9999 ----Others 6 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 100
PE, CR, CH, IS, AU,
HK, MO, TW, GE
6 KR
87.09 Works trucks, self-propelled,
not fitted with lifting or ,
handling equipment, of the type
used in factories, warehouses,
dock areas or airports for short
distance transport of goods;
tractors of the type used on
railway station platforms; parts
of the foregoing vehicles:
-Vehicles:
--Electrical:
7887 8709.1110 ---Tractors 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
4 PK, KR
4 PK, KR
--Others:
7889 8709.1910 ---Tractors 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 30
IS, AU, HK, MO, GE
3.2 CH
4.5 PK
6.3 KR
IS, AU, HK, MO, GE
3.2 CH
4.5 PK
6.3 KR
7891 8709.9000 -Parts 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 17
CH, IS, AU, HK, MO,
GE
3.3 KR
4 PK
87.10 Tanks and other armored
fighting vehicles, motorized,
whether or not fitted with
weapons, and parts of such
vehicles:
1175
(%) Rate (%)
7892 8710.0010 ---Assembled 15 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
10.8 PK
7893 8710.0090 ---Parts and accessories 15 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
10.8 PK
87.11 Motorcycles (including
mopeds) and cycles fitted with
an auxiliary motor, with or
without side-cars; side-cars:
7894 8711.1000 -With reciprocating internal 45 0 AS, SG, 0 Favored Nation 150
combustion piston engine of a CL, NZ, PE, 1LD1
cylinder capacity not exceeding CR, IS, AU,
50 cc HK, MO, GE
23.4 CH
31.5 KR
45 PK
-With reciprocating internal
combustion piston engine of a
cylinder capacity exceeding 50
cc, but not exceeding 250cc
7895 8711.2010 ---Of a cylinder capacity 45 0 AS, SG, 0 Favored Nation 150
exceeding 50cc, but not CL, NZ, PE, 1LD1
exceeding 100cc CR, IS, AU,
HK, MO, GE
23.4 CH
31.5 KR
exceeding 100cc but not CL, NZ, PE, 1LD1
HK, MO, GE
23.4 CH
31.5 KR
exceeding 125cc but not CL, NZ, PE, 1LD1
HK, MO, GE
23.4 CH
31.5 KR
exceeding 150cc, but not CL, NZ, CR, 2LD2
exceeding 200cc IS, AU, HK,
MO, GE
23.4 CH
31.5 KR
1176
(%) Rate (%)
7899 8711.2050 ---Of a cylinder capacity 45 0 AS, SG, CL, NZ, CR, IS, 0 Favored Nation 150
exceeding 200cc, but not AU, HK, MO, GE 2LD2
exceeding 250cc 23.4 CH
31.5 KR
-200cc<capacity< 250cc loaded

exhaust volume of reciprocating,
piston internal combustion engine
for motorcycles and mopeds
exceeding 400cc 31.5 KR
32.8 PK
32.9 AP
exceeding 500cc 31.5 KR
32.8 PK
32.9 AP
7902 8711.4000 -With reciprocating internal 40 0 AS, SG, CL, NZ, CR, IS, 0 Favored Nation 150
combustion piston engine of ,a AU, HK, MO, GE 2LD2
cylinder capacity exceeding 500 28 KR
cc, but not exceeding 800 cc
7903 8711.5000 -With reciprocating internal 30 0 AS, SG, CL, NZ, CR, 0 Favored Nation 150
combustion piston engine of a IS, AU, HK, 2LD2
cylinder capacity exceeding 800 MO, GE
cc
21 KR
7904 8711.6000 -With electric motor for 45 0 AS, SG, CL, NZ, CR, IS, 0 Favored Nation 150
propulsion AU, HK, 2LD2
MO, GE
7905 8711.9000 -Others 45 0 AS, SG, CL, NZ, CR, IS, 0 Favored Nation 150
AU, HK, 2LD2
MO, GE
87.12 Bicycles and other cycles

(including delivery tri-cycles),
not motorized:
7906 8712.0020 ---Racing bicycle 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
3.9 CH
4.5 PK
4.9 AP
5.2 KR
1177
(%) Rate (%)
7907 8712.0030 ---Mountain bicycle 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
3.9 CH
4.5 PK
4.9 AP
5.2 KR
---Cross-country bicycle:
7908 8712.0041 ----Of 16, 18 and 20 inch: 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 130
3.9 CH
4.5 PK
4.9 AP
5.2 KR
3.9 CH
4.5 PK
4.9 AP
5.2 KR
---Other bicycles:
7910 8712.0081 ----16-inch or less 5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
3.5 AP
3.9 CH
4.5 PK
5.2 KR
3.5 AP
3.9 CH
4.5 PK
5.2 KR
3.5 AP
5 CH
14.5 PK
1178
(%) Rate (%)
87.13 Carriages for disabled persons,
whether or nonmotorized or
otherwise mechanically propelled:
7913 8713.1000 -Not mechanically propelled 5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 20
GE
5 PK
1.6 KR
87.14 Parts and accessories of vehicles

of Tax 87. 11 to 87. 13:
7915 8714.1000 -Of motorcycles (including 15 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 100
mopeds) CR, IS, AU, HK, MO, GE 1LD1
21 KR
ex87141000 Star-shaped wheels and disc ∆10

brakes
7916 8714.2000 -Of carriages for disabled persons 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
-Others:
7917 8714.9100 --Frames and forks, and parts 5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
thereof IS, AU, HK, MO, TW, GE 1LD1
3.6 CH
4.8 KR
5.4 PK
--Wheel rims and spokes:

7918 8714.9210 ---Wheel rims 5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
3.6 CH
4.8 PK, KR
7919 8714.9290 ---Spokes 5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
3.6 CH
4.8 KR
5.4 PK
--Hubs, other than coaster ;

braking hubs and hub brakes, and
free-wheel, sprocket wheels:
1179
(%) Rate (%)
7920 8714.9310 ---Hubs 5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
3.6 CH
4.8 KR
5.4 PK
7921 8714.9320 ---Free-wheel 5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
3.6 CH
4.8 KR
5.4 PK
3.6 CH
4.8 KR
5.4 PK
7923 8714.9400 --Brakes, including coaster braking 5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
hubs and hub brakes, and parts IS, AU, HK, MO, TW, GE 1LD1
thereof 3.6 CH
4.8 PK, KR
7924 8714.9500 --Saddles 5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
3.6 CH
4.8 KR
5.4 PK
--Pedals and crank-gear, and

parts thereof:
7925 8714.9610 ---Pedals and parts thereof 5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
3.6 CH
4.8 KR
5.4 PK
7926 8714.9620 ---Crank-gear and parts thereof 5 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
3.6 CH
4.8 PK, KR
1180
(%) Rate (%)
7927 8714.9900 --Others 5 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 80
TW, GE
3.5 AP
3.6 CH
4.8 KR
87.15 Baby carriages and parts

thereof:
7928 8715.0000 Baby carriages and parts thereof: 6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
6 CH
12 KR
20 PK
87.16 Trailers and semi-trailers; other

vehicles, non-mechanically
propelled; parts thereof:
7929 8716.1000 -Trailers and semi-trailers of the 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
caravan type, for housing or CH, IS, AU, HK, MO, GE 1LD1
camping 4 PK
6 KR
7930 8716.2000 -Self-loading or self-unloading 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
trailers and semi-trailers for CH, IS, AU, HK, MO, 1LD1
agricultural purposes GE
4 PK
6 KR
-Other trailers and semi-trailers

for the transport of goods:
--Tanker trailers and tanker
semi-trailers:
7931 8716.3110 ---Oil tanker trailers and 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 20
semi-trailers CH, IS, AU, HK, MO, 1LD1
4 GE
6 PK
KR
GE
4 PK, KR
--Others:
7933 8716.3910 ---Van trailers and semi-trailers 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
GE
4 PK, KR
1181
(%) Rate (%)
GE
4 PK, KR
7935 8716.4000 Other trailers and semi-trailers 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
GE
4 PK, KR
7936 8716.8000 -Others vehicles 10 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, CH, IS,
AU, HK, MO,
GE
4 KR
4.5 PK
7937 8716.9000 -Parts 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
4 GE
PK, KR
1182
Chapter 88
Aircraft, Spacecraft, and Parts Thereof
Note:
For the purposes of Tax 8802. 11 to 8802. 40, the expression "unloaded weight” means the weight of the machine in normal flying order,
excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.
(%) Rate (%)
88.01 Balloons and dirigibles;
gliders, hang gliders and other
non-powered aircraft:
7938 8801.0010 ---Cliders and hang gliders 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, KR, AU, HK,
MO, GE
CH, IS, KR, AU, HK,
MO, GE
88.02 Other aircraft (for example,

helicopters, aero-planes);
spacecraft (including satellites)
and suborbital and spacecraft
launch vehicles:
-Helicopters:
7940 8802.1100 --Of an unloaded weight not 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
exceeding 2000kg CH, IS, KR, AU, HK,
MO, GE
1.3 AP
--Of an unloaded weight

exceeding 2000kg
7941 8802.1210 ---Of an unloaded weight 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
exceeding 2000kg, but not CH, IS, KR, AU, HK, LD
exceeding 7000kg MO, GE
1.3 AP
exceeding 7000kg CH, IS, KR, AU, HK, LD
MO, GE
1.3 AP
7943 8802.2000 -Aero-planes and other aircraft, 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
of an unloaded weight not CH, IS, AU, HK, MO, GE LD
exceeding 2000kg 2 KR
7944 8802.3000 -Aero-planes and other aircraft, 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
of an unloaded weight exceeding CH, IS, KR, AU, HK,
2000kg, but not exceeding MO, GE
15000kg
1183
(%) Rate (%)
-Aeroplanes and other aircraft, of
an unloaded weight exceeding
15000kg:
7945 8802.4010 ---Of an unloaded weight 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
exceeding 15000kg, but not CH, IS, KR, AU, HK,
exceeding 45000kg MO, GE
3.5 AP
exceeding 45000kg CH, IS, KR, AU, HK, LD
MO, GE
0.7 AP
7947 8802.6000 -Spacecraft (including satellites) 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
and suborbital and spacecraft CH, IS, KR, AU, HK, LD
launch vehicles MO, GE
ex88026000 Communication satellite 0

88.03 Parts of goods of Tax 88. 01 or 88.
02:
7948 8803.1000 -Propellers and rotors and parts 1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
7949 8803.2000 -Under-carriages and parts 1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
MO, GE
7950 8803.3000 -Other parts of aero-planes or 1 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
helicopters CH, IS, KR, AU, HK, 1LD1
MO, GE
7951 8803.9000 -Others 0 0 Favored Nation 11

LD
88.04 Parachutes (including dirigible
parachutes and paragliders)
and rotachutes; parts thereof
and accessories thereto:
7952 8804.0000 Parachutes (including dirigible 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
parachutes and paragliders) and CH, IS, KR, AU, HK, LD
rotachutes; parts thereof and MO, GE
accessories thereto:
88.05 Aircraft launching gear;

deck-arrestor or similar gear;
ground flying trainers; parts of
the foregoing articles:
7953 8805.1000 -Aircraft launching gear and parts 1.5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
thereof; deck-arrestor or similar CH, IS, KR, AU, HK, LD
gear and parts thereof MO, GE
1184
(%) Rate (%)
-Ground flying trainers and parts
thereof:
7954 8805.2100 --Air combat simulators and parts 0 0 Favored Nation 1LD1 11
thereof
1185
Chapter 89
Ships, Boats and Floating Structures
Note:
A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be
classified in Tax 89. 06 if it does not have the essential character of a vessel of a particular kind.
(%) Rate (%)
89.01 Cruise ships, excursion boats,
ferry-boats, cargo ships, barges
and similar vessels for the
transport of persons or goods:
-Cruise ships, excursion boats and
similar vessels principally
designed for the transport of
persons; ferry-boats of all kinds:
7956 8901.1010 ---Motor vessels 5 0 AS, SG, PK, CL, NZ, 0 Favored Nation 1LD1 14
PE, CR, CH, IS, AU,
HK, MO, GE
3 KR
7957 8901.1090 ---Non-motored 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 1LD1 30
CH, IS, AU, HK, MO,
GE
4 PK
4.8 KR
-Tankers:
---Finished oil tankers:
7958 8901.2011 ----Loading not exceeding 9 0 CL, NZ, PE, CR, CH, IS, 0 Favored Nation 14
100000t AU, HK, MO, GE 1LD1
AS
5 KR
5.4
7959 8901.2012 ----Loading exceeding 100000t, 9 0 CL, NZ, PE, CR, CH, IS, 0 Favored Nation 14
but not exceeding 3000000t AU, HK, MO, GE 1LD1
AS
5 KR
5.4
7960 8901.2013 ----Loading exceeding 300000t 6 0 CL, NZ, PE, CR, CH, IS, 0 Favored Nation 14
AU, HK, MO, GE 1LD1
3.6 KR
5 AS
---Crude oil tankers:

5 AS
5.4 KR
1186
(%) Rate (%)
7962 8901.2022 ----Loading exceeding 150000t, 9 0 CL, NZ, PE, CR, CH, IS, 0 Favored Nation 14
but not exceeding 3000000t AU, HK, MO, GE 1LD1
5 AS
5.4 KR
AU, HK, MO, GE 1LD1
3.6 KR
5 AS
---Liquified petroleum gas

carriers:
7964 8901.2031 ----Volume 20000m3 or less 9 0 CL, NZ, PE, CR, CH, IS, 0 Favored Nation 14
AU, HK, MO, GE 1LD1
5 AS
5.4 KR
7965 8901.2032 ----Volume more than 20000m3 6 0 CL, NZ, PE, CR, CH, IS, 0 Favored Nation 14
AU, HK, MO, GE 1LD1
3.6 KR
5 AS
---Liquified natural gas carriers:

7966 8901.2041 ----Volume 20000m3 or less 9 0 CL, NZ, PE, CR, CH, IS, 0 Favored Nation 14
AU, HK, MO, GE 1LD1
5 AS
5.4 KR
7967 8901.2042 ----Volume more than 20000m3 6 0 CL, NZ, PE, CR, CH, IS, 0 Favored Nation 14
AU, HK, MO, GE 1LD1
3.6 KR
5 AS
7968 8901.2090 ---Others 9 0 CL, NZ, PE, CR, CH, IS, 0 Favored Nation 14
AU, HK, MO, GE 1LD1
5 AS
5.4 KR
7969 8901.3000 -Refrigerated vessels, other than 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 14
those of Tax 8901.20 CH, IS, AU, HK, MO, GE 1LD1
4 PK
5.4 KR
-Other vessels for the transport of

goods and other vessels for the
transport of both persons and
goods:
---Motor container vessels:
1187
(%) Rate (%)
7970 8901.9021 ----Capable loading standard 9 0 CL, NZ, PE, CR, CH, IS, 0 Favored Nation 14
containers with 6000 or less AU, HK, MO, GE 1LD1
5 AS
5.4 KR
7971 8901.9022 ----Capable loading standard 6 0 CL, NZ, PE, CR, CH, IS, 0 Favored Nation 14
containers more than 6000 AU, HK, MO, GE 1LD1
3.6 KR
5 AS
---Motor Ro-Ro carriers:

7972 8901.9031 ----Loading with 20000t or less 9 0 CL, NZ, PE, CR, CH, IS, 0 Favored Nation 14
AU, HK, MO, GE 1LD1
5 AS
5.4 KR
7973 8901.9032 ----Loading more than 20000t 6 0 CL, NZ, PE, CR, CH, IS, 0 Favored Nation 14
AU, HK, MO, GE 1LD1
3.6 KR
5 AS
---Motor bulk carriers:

5 AS
5.4 KR
7975 8901.9042 ----Loading exceeding 150000, 9 0 CL, NZ, PE, CR, CH, IS, 0 Favored Nation 14
not exceeding 300000t AU, HK, MO, GE 1LD1
5 AS
5.4 KR
AU, HK, MO, GE 1LD1
5 AS
5.4 KR
7977 8901.9050 ---Multiple motor vessels 9 0 CL, NZ, PE, CR, CH, IS, 0 Favored Nation 14
AU, HK, MO, GE 1LD1
5 AS
5.4 KR
1188
(%) Rate (%)
7978 8901.9080 ---Others, motored 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 14
4 PK
5.4 KR
7979 8901.9090 ---Non-motored 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
4 PK
4.8 KR
89.02 Fishing vessels; factory ships and

other vessels for processing or
preserving fishery products:
7980 8902.0010 ---Motor vessels 7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 14
4 PK
4.2 KR
7981 8902.0090 ---Non-motored 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK
4.8 KR
89.03 Yachts and other vessels for

pleasure or sports; rowing boats
and canoes:
7982 8903.1000 -Inflatable 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
CH, IS, AU, HK, MO,
GE
4 PK
6 KR
-Others:
7983 8903.9100 --Sailboats, with or without 8 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
auxiliary motor CH, IS, AU, HK, MO,
GE
4 PK
4.8 KR
7984 8903.9200 --Motorboats, other than 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 30
outboard motorboats IS, AU, HK, MO, GE
3.2 CH
4.5 PK
6.3 KR
CH, IS, AU, HK, MO,
GE
4 PK
1189
(%) Rate (%)
89.04 Tugs and pusher craft:
7986 8904.0000 Tugs and pusher craft: 9 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 14
4 PK
5.4 KR
89.05 Light-vessels, fire-floats,

dredgers, floating cranes, and
other vessels the navigability of
which is subsidiary to their
main function; floating docks;
floating or submersible drilling
or production platforms:
7987 8905.1000 -Dredgers 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
CH, IS, AU, HK, MO,
GE
1.8 KR
7988 8905.2000 -Floating or submersible drilling 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
or production platforms CH, IS, AU, HK, MO, GE LD
3.6 KR
-Others:
7989 8905.9010 ---Floating docks 8 0 CL, NZ, PE, CR, CH, 0 Favored Nation 30
4.8 KR
5 AS
1.8 KR
89.06 Other vessels, including warships

and lifeboats other than rowing
boats:
7991 8906.1000 -Warships 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
3 KR
-Others:
7992 8906.9010 ---Motor vessels 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 14
CH, IS, AU, HK, MO,
GE
1190
(%) Rate (%)
7993 8906.9020 ---Non-motored 8 0 AS, CL, 0 Favored Nation 30
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
4.8 KR
7994 8906.9030 ---Unfinished or incomplete 8 0 AS, CL, 0 Favored Nation 30
vessels, including subsections of NZ, PE, CR, LD
vessels CH, IS, AU,
HK, MO, GE
4 PK
4.8 KR
89.07 Other floating structures (for ,
example, rafts, tanks,
:
coffer-dams, landing-stages,
buoys and beacons):
7995 8907.1000 -Inflatable rafts 8 0 AS, CL, 0 Favored Nation 30
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
4.8 KR
NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
4 PK
4.8 KR
89.08 Vessels and other floating
structures for breaking uр:
7997 8908.0000 Vessels and other floating 3 0 AS, PK, CL, 0 Favored Nation 11
structures for breaking uр: NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
1.8 KR
1191
SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL
OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS;
PARTS AND ACCESSORIES THEREOF
Chapter 90
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and
apparatus; parts and accessories thereof
Notes:
(a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanized rubber other than hard rubber (Tax 40. 16), of leather
or of composition leather (Tax 42. 05) or of textile material (Tax 59. 11);
(b) Supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from
their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section
XI);
(c) Refractory goods of Tax 69. 03; ceramic wares for laboratory, chemical or other technical uses, of Tax 69. 09;
(d) Glass mirrors, not optically worked, of Tax 70. 09, or mirrors of base metal or of precious metal, not being optical elements Tax 83. 06 or
Chapter 71);
(e) Goods of Tax 70. 07, 70.08, 70. 11, 70. 14, 70. 15 or 70. 17;
(f) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section X) or similar goods of plastics (Chapter 39);
(g) Pumps incorporating measuring devices, of Tax 84. 13; weight-operated counting or checking machinery, or separately presented weights for
balances (Tax 84. 23); lifting or handling machinery (headings No. 84. 25 to 84. 28); paper or paperboard cutting machines of all kinds (Tax 84.
41); fittings for adjusting work or tools on machine-tools or water jetting machine, of Tax 84. 66, including fittings with optical devices for
reading the scale (for example, "optical” dividing heads) but not those which are in themselves essentially optical instruments (for example,
alignment telescopes); calculating machines (Tax 84. 70); valves or other appliances of heading 84. 81; machines and apparats (including
apparatus for the projection or drawing of circuit pattern on sensitized semiconductor materials) of Tax 84. 86.
(h) Searchlights or spotlights of a kind used for cycles or motor vehicles
(Tax 85.12); portable electric lamps of Tax 85. 13; cinematographic sound recording, reproducing or re-recording apparatus (Tax 85. 19);
sound-heads (Tax 85.22); television cameras digital cameras and video camera recorders (Tax 85. 25) radar apparatus, radio navigational aid
apparatus or radio remote control apparatus (Tax 85.26); connectors for optical fibers optical fiber bundles or cables (Tax 85.36); numerical
control apparatus of Tax 85. 37; sealed beam lamp units of Tax 85.39; optical fiber cables of Tax 85.44;
(i) Searchlights or spotlights of Tax 94. 05;
(j) Articles of Chapter 95;
(k) unipod, bipod, tripod or the like of Tax 96.20;
(l) Capacity measures, which are to be classified according to their constituent material;
(m) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in Tax 39. 23 or Section X).
2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to
the following rules:
(a) Parts and accessories which are goods included in any of the Tax of this Chapter or of Chapter 84, 85 or 91 (other than Tax 84. 87, 87. 48 or
90. 33) are in all cases to be classified in their respective Tax;
(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a
number of machines, instruments or apparatus of the same Tax (including a machine, instrument or apparatus of Tax 90. 10, 90. 13 or 90. 31) are
to be classified with the machines, instruments or apparatus of that kind:
(c) All other parts and accessories are to be classified in Tax 90.33
3. The provisions of Notes 3 and 4 to Section III or XVI apply also to this Chapter.
4. Tax 90. 05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for
machines, appliances, instruments or apparatus of this Chapter of Section XVII; such telescopic sights and telescopes are to be classified in Tax
90. 135. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in Tax 90. 13 and in
Tax 90. 31 are to be classified in Tax 90. 31.
6. For the purposes of Tax 90. 21, the expression "orthopedic appliances” means appliances for:
Preventing or correcting bodily deformities;
Supporting or holding parts of the body following an illness, operation or injury.
Orthopedic appliances include footwear and special insoles designed to correct orthopedic conditions, provided that they are either:
(a) Customized
(b) mass-produced, presented singly. and not in pairs and designed to fit either foot equally
(a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically
controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be
automatically controlled; which are designed to bring this factor to, and maintain it at, a desired value, stabilized against disturbances, by
constantly or periodically measuring its actual value;
(b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation
of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and
maintain it at, a desired value, stabilized against disturbances, by constantly or periodically measuring its actual value.
1192
1193
(%) Rate (%)
90.01 Optical fibers and optical fiber
bundles; optical fiber cables,
other than those of heading No
85. 44; sheets and plates of
polarizing material; lenses
(including contact lenses),
prisms, mirrors and other
optical elements, of any
material, unmounted, other
than such elements of glass not
optically worked:
7998 9001.1000 -Optical fibers, optical fiber 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
bundles and cables CH, IS, AU, HK, MO, LD
GE
4.5 AP, KR
7999 9001.2000 -Sheets and plates of polarizing 2.7#1.3 0 AS, CL, 0 Favored Nation 20
material NZ, PE, CR, LD
CH, IS, AU,
HK, MO
2.6#1.2 AP
3.2 KR
4 PK
8000 9001.3000 -Contact lenses 7∆6 0 AS, SG, 0 Favored Nation 70
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK
7 KR
-Spectacle lenses of glass:
8001 9001.4010 ---Photochromic 7 0 AS, SG, 0 Favored Nation 90
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
20 PK
---Others：
8002 9001.4091 ----For sunglasses 7 0 AS, SG, 0 Favored Nation 90
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
20 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
20 PK
-Spectacle lenses of other
materials:
1194
(%) Rate (%)
8004 9001.5010 ---Photochromic 7 0 AS, SG, 0 Favored Nation 1LD1 90
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
20 PK
---Others：
8005 9001.5091 ----For sunglasses 7 0 AS, SG, 0 Favored Nation 1LD1 90
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
20 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
8 KR
20 PK
-Others：
8007 9001.9010 ---Color filter 4#3 0 AS, CL, 0 Favored Nation LD 20
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
2.6#2 AP
4 PK
4.8 KR
8008 9001.9090 ---Others 4#3 0 AS, CL, NZ, PE, 0 Favored Nation LD 20
CR, IS, AU, HK,
MO, GE
2.4 CH
2.6#2 AP
3.2 KR
4 PK
ex90019090 Optical element optical ∆1
components (including light
wavelength of 800-1700 nm thin
、
film filter, self-focusing lens,
Faraday rotation piece)
ex90019090 Micro lenses (VCD and laser ∆①
transceiver device)
ex90019090 Optical element of LCD backlight ∆2
module (including light guide
plate, a reflecting plate, a
diffusion piece, brightening sheet)
90.02 Lenses, prisms, mirrors and、
other optical elements, of any
material, mounted, being parts
of or fittings for instruments or
apparatus, other than such
elements of glass not optically
worked:
-Objective lenses:
1 Provisional rate of MFN：January to June：3%
1195
(%) Rate (%)
--For cameras, projectors or
photographic enlargers or
reducers:
8009 9002.1110 ---For the photographic cameras 6 0 AS, CL, 0 Favored Nation LD 14
of Tax 9006.3000, 9006.5921 and NZ, PE, CR,
9006.5929 CH, IS, KR,
AU, HK, MO,
GE
4 PK
4.8 AP
8010 9002.1120 ---For microfilm, microfiche or 6 0 AS, CL, 0 Favored Nation LD 14
other microform readers NZ, PE, CR,
CH, IS, KR,
AU, HK, MO,
GE
3.9 AP
4 PK
---For other cameras:
8011 9002.1131 ----Lens for single lens reflex 6∆3 0 AS, SG, 0 Favored Nation 1LD1 80
cameras CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
10.8 PK
8012 9002.1139 ----Others 6∆3 0 AS, SG, 0 Favored Nation LD 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
10.8 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, TW,
GE
4.5 CH
9 KR
10.8 PK
ex90021190 Lenses and lens components for ∆3
color crystal projector and digital
light processor
--Others:
8014 9002.1910 ---For cinematographic cameras 7.5#5.6 0 AS, SG, 0 Favored Nation 1LD1 40
or projectors CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
10.8 PK
8015 9002.1990 ---Others 7.5#5.6 0 AS, SG, 0 Favored Nation LD 50
CL, NZ, PE,
CR, IS, AU,
HK, MO, TW,
GE
4.5 CH
9 KR
10.8 PK
1196
Rate(%) Rate(%)
ex90021990 Lenses for vidicon and ∆3
camcorder
-Filters:
8016 9002.2010 ---For cameras 7.5#5.6 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
4.9#3.6 AP
9 KR
10.8 PK
8017 9002.2090 ---Others 7.5#5.6 0 AS, SG, 0 Favored Nation 40
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
4.9#3.6 AP
9 KR
10.8 PK
-Others：
8018 9002.9010 ---For cameras 7.5#5.6 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, TW,
GE
4.5 CH
9 KR
10.8 PK
8019 9002.9090 ---Others 7.5#5.6 0 AS, SG, 0 Favored Nation 40
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, TW,
GE
4.5 CH
9 KR
10.8 PK
90.03 Frames and mountings for
spectacles, goggles or the like,
and parts thereof:
-Frames and mountings:
8020 9003.1100 --Of plastics 7 0 AS, SG, 0 Favored Nation 70
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.4 CH
7.2 KR
18 PK
--Of other materials:
8021 9003.1910 ---Of metal materials 7∆6 0 AS, CL, NZ, PE, 0 Favored Nation 70
HK, MO, GE
4 PK, KR
8022 9003.1920 ---Of natural materials 7 0 AS, CL, NZ, PE, 0 Favored Nation 70
HK, MO, GE
4 PK, KR
1197
(%) Rate (%)
GE
4 PK, KR
GE
4 PK, KR
90.04 Spectacles, goggles and the
like, corrective, protective or
other:
8025 9004.1000 -Sunglasses 7∆6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
20 PK
-Others：
8026 9004.9010 ---Photochromic spectacles 7 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
11.5 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
8 KR
90.05 Binoculars, monoculars, other
optical telescopes, and
mountings therefor; other
astronomical instruments and
mountings therefor, but not
including instruments for
radio-astronomy:
8028 9005.1000 -Binoculars 10 0 AS, SG, 0 Favored Nation 50
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
10.8 PK
-Other instruments:
8029 9005.8010 ---Astronomical telescopes and 3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 8
other astronomical instruments CH, IS, KR, AU, HK, LD
MO, GE
1198
(%) Rate (%)
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
Parts and accessories (including
mountings):
8031 9005.9010 ---For astronomical telescopes 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 8
and other astronomical CH, IS, KR, AU, HK, LD
instruments MO, GE
1.6 AP
4 GE
PK
90.06 Photographic (other than

cinematographic) cameras;
photographic flashlight
apparatus and flashbulbs,
other than discharge lamps of
Tax 85. 39:
8033 9006.3000 -Cameras specially designed for 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation 17
underwater use, for aerial survey CH, IS, AU, HK, MO, LD
or for medical or surgical GE
examination of internal organs; 4 PK
comparison cameras for forensic
or criminological purposes
8034 9006.4000 -Instant print cameras 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 70
2 GE
KR
-Other cameras:
8035 9006.5100 --With a through-the-lens 9 0 AS, SG, 0 Favored Nation 100
viewfinder (single lens reflex CL, NZ, CR, 2LD2
(SLR), for roll film of a width not IS, AU, HK,
exceeding 35 mm MO, GE
9 CH
17.5 KR
--Other, for roll film of a width
less than 35 mm
8036 9006.5210 ---Cameras of a kind used for 9 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 17
recording documents on IS, KR, AU, HK, MO, LD
microfilm, microfiche or other 4 GE
microforms PK
CL, NZ, CR, 2LD2
AU, HK, MO,
GE
9 CH
17.5 KR
1199
(%) Rate (%)
8038 9006.5300 --Other, for roll film of a width of 9 0 AS, SG, 0 Favored Nation 1LD1 100
35 mm CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
--Others:
8039 9006.5910 ---Laser photo typesetting 9 0 AS, SG, 0 Favored Nation LD 35
equipment CL, NZ, PE,
CR, CH, IS,
AU, HK, MO,
GE
4 PK
5.4 KR
---Cameras of a kind used for
preparing printing plates or
cylinders:
8040 9006.5921 ----Electronic colour scanners 9 0 AS, SG, 0 Favored Nation LD 20
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
8041 9006.5929 ----Others 9 0 AS, CL, NZ, PE, 0 Favored Nation LD 20
CR, CH, IS, AU,
HK, MO, GE
4 PK, KR
CL, NZ, CR,
IS, AU, HK,
MO, GE
5.9 AP
17.5 KR
-Photographic flashlight
apparatus and flashbulbs:
8043 9006.6100 --Discharge lamp ("electronic") 9 0 AS, SG, 0 Favored Nation 1LD1 80
flashlight apparatus
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5.4 CH
7.2 KR
ex90066100 Flashlight component for camera ∆4
mobile phone
--Others:
8044 9006.6910 ---Flasbbulbs 9 0 AS, SG, 0 Favored Nation 1LD1 80
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5.4 CH
12.6 KR
13 PK
CL, NZ, PE,
CR, IS, AU,
HK, MO, GE
5.4 CH
7.2 KR
13 PK
1200
(%) Rate (%)
--For cameras:
8046 9006.9110 ---For cameras of Tax 9006.3000, 8 0 AS, CL, 0 AP, Favored Nation 17
90.5921 and 9006.5929 NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
5.2 AP
8047 9006.9120 ---For instant print cameras 5 0 AS, PK, CL, NZ, PE, CR, 0 AP, Favored Nation 100
MO, GE
3.3 AP
---Others:
8048 9006.9191 ----Automatic focal setting units 8∆6 0 AS, SG, 0 AP, Favored Nation 100
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK, KR
5.2 AP
8049 9006.9192 ----Shutter units 8∆6 0 AS, SG, 0 AP, Favored Nation 100
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK, KR
5.2 AP
8050 9006.9199 ----Others 8∆6 0 AS, SG, 0 AP, Favored Nation 100
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK, KR
5.2 AP
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
90.07 Cinematographic cameras and
projectors, whether or not
incorporating sound recording
or reproducing apparatus:
-Cameras:
8052 9007.1010 ---High speed cameras 12 0 AS, SG, 0 Favored Nation 40
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
6.3 PK
1201
(%) Rate (%)
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
-Projectors:
8054 9007.2010 ---Digital 8 0 AS, SG, 0 Favored Nation 40
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.2 AP
5.6 KR
10.1 PK
8056 9007.9100 --For cameras 8∆5 0 AS, CL, 0 Favored Nation 40
NZ, PE, CR, 1LD1
CH, IS, AU,
HK, MO, GE
3.3 KR
4 PK
8057 9007.9200 --For projectors 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 40
4 GE
PK
ex90079200 Parts and accessories of film ∆5
projector, excluding of a hard
disk digit with a resolution ratio
of 2k or above
ex90079200 Parts and accessories of hard disk ∆3
digit film projector with a
resolution ratio of 2k or above
90.08 Image projectors, other than
cinematographic;
photographic (other than
cinematographic) enlargers
and reducers:
-Image projectors, enlargers and
reducers:
8058 9008.5010 ---Slide projectors 10 0 AS, SG, 0 Favored Nation 40
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
6.3 PK
8059 9008.5020 ---Microfilm, microfiche or other 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 17
microform readers, whether or CH, IS, AU, HK, MO, 1LD1
not capable of producing copies GE
1202
PK, KR
4
(%) Rate (%)
---Other image projectors:
8060 9008.5031 ----Orthographical projectors 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
5.4 CH
5.4 CH
8062 9008.5040 ---Photographic (other than 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
cinematographic) enlargers and IS, AU, HK, MO, GE 1LD1
reducers 6 CH
12 KR
8063 9008.9010 ---Of microfilm, microfiche or 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 17
other microform readers IS, KR, AU, HK, MO, 1LD1
GE
4 PK
5.2 AP
8064 9008.9020 ---Of photographic enlargers and 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
reducers IS, AU, HK, MO, GE 1LD1
4.2 CH
5.2 AP
5.6 KR
6.3 PK
4.2 CH
5.6 KR
10.1 PK
90.10 Apparatus and equipment for
photographic (including
:
cinematographic) laboratories,
not specified or included
elsewhere in this Chapter;
negatoscopes; projection
screens:
-Apparatus and equipment for
automatically developing
photographic (including
cinematographic) film or paper in
rolls or for automatically
exposing developed film to rolls
of photographic paper:
8066 9010.1010 ---Of a kind used in 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
cinematographic film IS, AU, HK, MO, GE 1LD1
4.2 CH
5.6 KR
6.3 PK
7.8 AP
1203
(%) Rate (%)
8067 9010.1020 ---Of a kind used in special 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
photographic film or paper IS, KR, AU, HK, MO,
GE
4 PK
5.2 AP
---Others:
8068 9010.1091 ----For the color photographic 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
film in rolls IS, AU, HK, MO, GE 1LD1
12 CH
17.5 KR
4.5 CH
10.5 KR
10.8 PK
-Other apparatus and equipment
for photographic (including
cinematographic) laboratories;
negatoscope:
8070 9010.5010 ---Negatoscopes 0 5.6 KR 0 Favored Nation 50
6.3 PK 1LD1
---Others:
8071 9010.5021 ----Of a kind used in 0 5.6 KR 0 Favored Nation 40
cinematographic film 10.1 PK 1LD1
8072 9010.5022 ----Of a kind used in special 0 3.3 KR 0 Favored Nation 20

photographic film or paper 4 PK LD
8073 9010.5029 ----Others 0 6.8 KR 0 Favored Nation 100
12.2 PK 1LD1
8074 9010.6000 -Projection screens 4.7#2.3 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
4.2#2.3 CH
5.6 KR
10.1 PK
8075 9010.9010 ---Of a kind used in 0 0 Favored Nation 40
cinematographic film LD
8076 9010.9020 ---Of a kind used in special 0 0 Favored Nation 20
photographic film or paper LD
LD
90.11 Compound optical
microscopes, including those
for photomicrography,
cinephotomicrography or
micro-projection:
8078 9011.1000 -Stereoscopic microscopes 0 0 Favored Nation LD 14
8079 9011.2000 -Other microscopes, for 0 0 Favored Nation LD 14
photomicrography,
cinephotomicrography or
micro-projection
1204
(%) Rate (%)
8080 9011.8000 -Other microscopes 2.3#1.2 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 14
AU, HK, MO, GE 1LD1
2.1#1.2 CH
2.8 KR
4 PK
8081 9011.9000 -Parts and accessories 0 0 Favored Nation 14

LD
90.12 Microscopes other than optical
microscopes; diffraction
apparatus:
8082 9012.1000 -Microscopes other than optical 0 0 Favored Nation 14
microscopes; diffraction LD
apparatus:
LD
90.13 Liquid crystal devices not
constituting articles provided
for more specifically in other
headings; lasers, other than
laser diodes; other optical
appliances and instruments,
not specified or included
elsewhere in this Chapter:
8084 9013.1000 -Telescopic sights for fitting to 8 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 14
arms; periscopes; telescopes IS, KR, AU, HK, MO, 1LD1
designed to form parts of 4 GE
machines, appliances, instruments PK
or apparatus of this Chapter or
Section XVI
ex90131000 Telescopes designed to form 0

parts of machines, appliances,
instruments or apparatus of this
Chapter or Section XVI
8085 9013.2000 -Lasers, other than laser diodes 2#1 0 AS, PK, CL, NZ, PE, 0 Favored Nation 11
GE
1.8#1 CH
2.4 KR
-Other devices, appliances and
instruments:
8086 9013.8010 ---Magnifier 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
3.6 CH
4.5 PK
4.8 KR
7.8 AP
8087 9013.8020 ---Door mirror 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
3.6 CH
4.5 PK
4.8 KR
7.8 AP
8088 9013.8030 ---Liquid crystal display panel 5 0 AS, PK, CL, NZ, IS, 50
HK,
MO
3 AU
5 KR
1205
(%) Rate (%)
8089 9013.8090 ---Others 5 0 AS, PK, CL, NZ, PE, 0 Favored Nation 17
CR, CH, IS, 1LD1
AU, HK, MO

8090 9013.9010 ---For goods of Tax 9013.1000 6 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
and 9013.2000 CH, IS, AU, HK, MO, 1LD1
2.4 GE
KR
ex90139010 Parts and accessories excluding 0
parts and accessories of
telescopic sights for fitting to
arms, periscopes, telescopes
designed to form parts of
machines
8091 9013.9020 ---For goods of Tax 9013. 8030 0 4 PK 0 Favored Nation 17
4.8 KR 1LD1
8092 9013.9090 ---Others 0 4 PK 0 Favored Nation 17

8 KR 1LD1
90.14 Direction finding compasses; :

other navigational instruments
and appliances:
8093 9014.1000 -Direction finding compasses 0 1.2 KR 0 Favored Nation 8
LD
-Instruments and appliances for
aeronautical or space navigation
(other than compasses):
8094 9014.2010 ---Automatic pilot 0 1.2 KR 0 Favored Nation 8
LD
LD
8096 9014.8000 -Other instruments and 0 0 Favored Nation 8
;
appliances LD
8097 9014.9010 ---For automatic pilot 0 0 Favored Nation 8
LD
1LD1
90.15 Surveying (including
photo-grammetrical
surveying), hydrographic,
oceanographic, hydrological,
meteorological or geophysical
instruments and appliances,
excluding compasses;
rangefinders:
8099 9015.1000 -Rangefinders 3#1.5 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 14
AU, HK, MO, GE LD
3#1.5 CH
3.6 KR
4 PK
8100 9015.2000 -Theodolites and 3#1.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 14
tachymeters(tacheometers) IS, KR, AU, HK, MO, LD
4 GE
PK
8101 9015.3000 -Levels 9 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 14
CH, IS, AU, HK, MO,
GE
3.6 KR
4 PK
1206
(%) Rate (%)
8102 9015.4000 -Photogrammetrical surveying 3#1.5 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 14
instruments and appliances IS, KR, AU, HK, MO, LD
4 GE
PK
8103 9015.8000 -Other instruments and 1.7#0.8 0 AS, PK, CL, NZ, PE, 0 Favored Nation 14
appliances CR, IS, AU, HK, MO, LD
GE
1.1#0.5 AP
2 KR
8104 9015.9000 -Parts and accessories 1.7#0.8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 14
2 GE
KR
90.16 Balances of a sensitivity of 50 mg
or better, with or without weights:
8105 9016.0010 ---Of a sensitivity of 0.1 mg or 9 0 AS, CL, 0 Favored Nation 14
better NZ, PE, CR, LD
IS, AU, HK,
MO, GE
3.6 KR
4 PK
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4.2 KR
4.5 PK
90.17 Drawing, marking-out or
mathematical-calculating ,
instruments (for example,
drafting machines,
pantographs, protractors,
drawing sets, slide rules, disc
calculators); instruments for
measuring length, for use in the
hand (for example, measuring
rods and tapes, micrometers,
calipers), not specified or
Chapter:
8107 9017.1000 -Drafting tables and machines, 8 0 AS, CL, 0 Favored Nation 20
whether or not automatic NZ, PE, CR, LD
CH, IS, AU,
HK, MO, GE
3.2 KR
4 PK
8108 9017.2000 -Other drawing, marking-out or 0 0 Favored Nation 70
mathematical calculating LD
instruments
8109 9017.3000 -Micrometers, callipers and 8 0 AS, CL, 0 Favored Nation 20
gauges NZ, PE, CR, LD
IS, AU, HK,
MO, GE
2.4 CH
3.2 KR
4 PK
1207
1208
(%) Rate (%)
8110 9017.8000 -Other instruments and 8 0 AS, CL, 0 Favored Nation 20
appliances NZ, PE, CR, LD
IS, KR, AU,
HK, MO, GE
2.4 CH
4 PK
LD
90.18 Instruments and appliances
used in medical, surgical,
dental or veterinary sciences,
including scintigraphic
apparatus, other
electro-medical apparatus and
sight-testing instruments:
-Electro-diagnostic apparatus
(including apparatus for
functional exploratory
examination or for checking
physiological parameters)
8112 9018.1100 --Electro-cardiographs 0 0 Favored Nation 17
LD
--Ultrasonic scanning apparatus:
8113 9018.1210 ---B-ultrasonic diagnostic 3.5#2.6 0 AS, PK, CL, 0 Favored Nation 35
equipment NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
3#2.2 AP
4.2 KR
---Others：
8114 9018.1291 ----Chromoscope ultrasonic 2.5#1.9 0 AS, PK, CL, 0 Favored Nation 17
diagnostic equipment NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
2.3#1.7 AP
4.5 KR
8115 9018.1299 ----Others 2.5#1.9 0 AS, PK, CL, 0 Favored Nation 17
NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
2.3#1.7 AP
4.5 KR
--Magnetic resonance imaging
apparatus:
8116 9018.1310 ---Ccomplete sets 3.2#2.4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
2.4 GE
KR
8117 9018.1390 ---Parts 3.2#2.4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
2.4 GE
KR
8118 9018.1400 --Scintigraphic apparatus 5 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
3 GE 1209
KR
(%) Rate (%)
--Others:
8119 9018.1930 ---Patient moniturs 1.3#0.7 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
CH, IS, KR, AU, HK,
MO, GE
0.8#0.5 AP
---Hearing diagnostic apparatas:
8120 9018.1941 ----Andiometer 1.3#0.7 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
0.8#0.5 AP
8121 9018.1949 ----Others 1.3#0.7 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
0.8#0.5 AP
8122 9018.1990 ---Others 1.3#0.7 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
0.8#0.5 AP
8123 9018.2000 -Ultra-violet or infrared ray 0 0 Favored Nation 17

apparatus LD
-Syringes, needles, catheters,
cannula and the like:
8124 9018.3100 --Syringes, with or without 8 0 AS, PK, CL, NZ, PE, 0 Favored Nation 50
needles CR, IS, AU, HK, MO, LD
GE
2.4 CH
3.2 KR
5.2 AP
--Tubular metal needles and

needles for sutures:
8125 9018.3210 ---Tubular metal needles 8 0 AS, PK, CL, NZ, PE, 0 Favored Nation 50
CR, CH, IS, AU, HK, LD
MO
3.2 KR, GE
5.2 AP
8126 9018.3220 ---Needles for sutures 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
2.6 AP
1.2 CH
-Other instruments and

appliances, used in dental
sciences:
1210
(%) Rate (%)
8128 9018.4100 --Dental drill engines, whether or 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
not combined on a single base CH, IS, KR, AU, HK,
with other dental equipment MO, GE
--Others:
8129 9018.4910 ---Dentists' chairs incorporating 4 0 AS, PK, CL, NZ, PE, 0 Favored Nation 17
dental equipment CR, IS, AU, HK, MO, LD
GE
1.2 CH
1.6 KR
1.2 GE
CH
8131 9018.5000 -Other ophthalmic instruments 1.3#0.7 0 AS, PK, CL, NZ, PE, 0 Favored Nation 17
and appliances CR, IS, AU, HK, MO, LD
GE
0.8#0.5 AP
1.2#0.7 CH
2.6 KR
-Other instruments and

appliances:
8132 9018.9010 ---Stethoscopes 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
2.6 AP
8133 9018.9020 ---Sphygmomanometers and 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
appliances CH, IS, KR, AU, HK, LD
MO, GE
2.6 AP
ex90189020 Electronic sphygmomanometers 1.3#0.7

and appliances
8134 9018.9030 ---Endoscopes 1.3#0.7 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
0.8#0.5 AP
8135 9018.9040 ---Artificial kidney (dialysis) 1.3#0.7 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
apparatus CH, IS, KR, AU, HK,
MO, GE
0.8#0.5 AP
1211
(%) Rate (%)
8136 9018.9050 ---Diathermy apparatus 1.3#0.7 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
CH, IS, KR, AU, HK,
MO, GE
0.8#0.5 AP
8137 9018.9060 ---Blood transfusion apparatus 1.3#0.7 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
IS, KR, AU, HK, MO,
GE
0.8#0.5 AP
1.2#0.7 CH
8138 9018.9070 ---Anaesthetic apparatus and 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
instruments CH, IS, KR, AU, HK,
MO, GE
2.6 AP
ex90189070 Electronic anaesthetic apparatus 1.3#0.7
and instruments
---Others：
8139 9018.9091 ----Intrauterine contraceptive 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
device CH, IS, KR, AU, HK, LD
MO, GE
2 AP
1.2 GE
2.6 CH
AP
ex90189099 Electrosurgical or electronic 1.3#0.7

medical instruments and
apparatus and their parts and
accessories
90.19 Mechano-therapy appliances;
massage apparatus;
psychological aptitude-testing
apparatus; ozone therapy,
oxygen therapy, aerosol
therapy, artificial respiration
or other therapeutic
respiration apparatus:
-Mechano-therapy appliances;
massage apparatus; psychological
aptitude-testing apparatus:
8141 9019.1010 ---Massage apparatus 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 40
4.5 CH
6 KR
10.8 PK
1.2 GE
CH
1212
(%) Rate (%)
8143 9019.2000 -Ozone therapy, oxygen therapy, 4 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 17
aerosol therapy, artificial CR, IS, AU, HK, MO,
respiration or other therapeutic GE
respiration apparatus 1.2 CH
2.4 KR
90.20 Other breathing appliances

and gas masks, excluding
protective masks having
neither mechanical parts nor
replaceable filters:
8144 9020.0000 Other breathing appliances and 8∆4 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 30
gas masks, excluding protective CH, IS, AU, HK, MO,
masks having neither mechanical GE
parts nor replaceable filters 3.2 KR
4 PK
90.21 Orthopaedical appliances,

including crutches, surgical
belts and trusses; splints and
other fracture appliances;
artificial parts of the body;
hearing aids and other
appliances which are worn or
carried, or implanted in the
body, to compensate for a
defect or disability:
8145 9021.1000 -Orthopaedic or fracture 4 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 17
appliances CR, IS, AU, HK, MO,
GE
2.1 CH
2.4 KR
-Artificial teeth and dental

fittings:
8146 9021.2100 --Artificial teeth 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
MO, GE
8147 9021.2900 --Others 4∆2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
1.2 GE
CH
-Other artificial parts of the body:

8148 9021.3100 --Artificial joints 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
TW, GE
1.2 CH
CH, IS, AU, HK, MO,
GE
1.6 KR
1213
(%) Rate (%)
8150 9021.4000 -Hearing aids, excluding parts 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
and accessories IS, KR, AU, HK, MO,
GE
1.2 CH
8151 9021.5000 -Pacemakers for stimulating heart 1.3#0.7 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
muscles, excluding parts and IS, KR, AU, HK, MO,
accessories GE
0.8#0.5 AP
1.2#0.7 CH
-Others：
---Brace:
8152 9021.9011 ----Intravascular stents 1.3#0.7 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
GE
1.2#0.7 CH
8153 9021.9019 ----Others 1.3#0.7 0 AS, PK, CL, NZ, PE, 0 Favored Nation 17
GE
1.2#0.7 CH
1.6 KR
8154 9021.9090 ---Others 1.3#0.7 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 17
1.2#0.7 GE
CH
ex90219090 Cochlear implant devices ∆0

90.22 Apparatus based on the use of
X-rays or of alpha, beta or
gamma radiations, whether
or not for medical, surgical,
dental or veterinary uses,
including radiography or
radiotherapy apparatus,、
X-ray tubes and other X-ray：
generators, high tension
generators, control panels
and desks, screens,
examination or treatment
tables, chairs and the like:
-Apparatus based on the use of
X-rays, whether or not for
medical, surgical, dental or
veterinary uses including
radiography or radiotherapy
apparatus:
8155 9022.1200 --Computed tomography 2.7#2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
apparatus CH, IS, AU, HK, MO, LD
1.9#1.4 GE
2.4 AP
KR
8156 9022.1300 --Others, for dental uses 0 0 Favored Nation 111214

LD
(%) Rate (%)
8157 9022.1400 --Other, for medical, surgical or 1.3#0.7 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 11
veterinary uses CH, IS, KR, AU, HK,
MO, GE
--Others:
8158 9022.1910 ---Low dosage X-ray security 1.3#0.7 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
inspecting equipment CH, IS, AU, HK, MO, GE LD
2.4 KR
8159 9022.1920 ---Xray non-destructive testing 1.3#0.7 0 AS, PK, CL, NZ, PE, 0 Favored Nation 11
appliances CR, IS, AU, HK, MO, LD
GE
1.2#0.7 CH
8160 9022.1990 ---Others 1.3#0.7 0 AS, PK, CL, NZ, PE, 0 Favored Nation 11
GE
1.2#0.7 CH
-Apparatus based on the use of

、
alpha, beta or gamma radiations,
whether or not for medical,
surgical, dental or veterinary
uses, including radiography or
radiotherapy apparatus:
8161 9022.2100 --For medical, surgical, dental or 0 0 Favored Nation 11
veterinary uses LD
--Others:
8162 9022.2910 ---γ-Ray non-destructive testing 2#1 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 11
appliances IS, KR, AU, HK, MO, GE LD
4 PK
8163 9022.2990 ---Others 2#1 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 11
4 PK
8164 9022.3000 -X-ray tubes 0.7#0.3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 11
0.8 KR
-Other, including parts and

accessories:
8165 9022.9010 ---X-ray intensifiers 0 3.6 KR 0 Favored Nation LD 11
8166 9022.9090 ---Others 5 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 11
CR, IS, AU, HK, MO,
GE
1.8 CH
3.6 KR
ex90229090 Parts and components of ∆1
radiation generators
1215
(%) Rate (%)
ex90229090 Flat panel detector of digital ∆3
X-ray photography system
90.23 Instruments, apparatus and
models, designed for
demonstrational purposes (for
example, in education or
exhibitions), unsuitable for
other uses:
8167 9023.0010 ---Training head 0 4 PK 0 Favored Nation LD 20
LD
90.24 Machines and appliances for
testing the hardness, strength, 、
compressibility, elasticity or
other mechanical properties of
materials (for example, metals,
wood, textiles, paper, plastics):
-Machines and appliances for
testing metals:
8169 9024.1010 ---Electric multitesting machines 2.3#1.2 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
GE
1.5#0.8 AP
2.8 KR
4 PK
8170 9024.1020 ---Machines and appliances for 2.3#1.2 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 20
testing hardness AU, HK, MO, GE LD
1.5#0.8 AP
2.1#1.2 CH
2.8 KR
4 PK
8171 9024.1090 ---Others 2.3#1.2 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
GE
1.5#0.8 AP
4 PK
4.5 KR
8172 9024.8000 -Other machines and appliances 2.5#1.9 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
3 GE
KR
8173 9024.9000 -Parts and accessories 2#1 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 20
CR, IS, AU, HK, MO,
GE
1.8#1 CH
90.25 Hydrometers and similar

floating instruments,
thermometers and pyrometers,
barometers, hygrometers and
psychrometers, recording or
not, and any combination of
these instruments:
-Thermometers and pyrometers,
not combined with other
instruments:
8174 9025.1100 --Liquid-filled, for direct reading 4 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 40
CH, IS, KR, AU, HK,
MO, GE
1216
(%) Rate (%)
--Others:
8175 9025.1910 ---For industrial use 2.8#1.4 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 20
IS, KR, AU, HK, MO,
GE
1.8#0.9 AP
4 PK
8176 9025.1990 ---Others 2.8#1.4 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 80
IS, KR, AU, HK, MO,
GE
1.8#0.9 AP
4 PK
8177 9025.8000 -Other instruments 11 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
3.3 CH
4.5 PK
7.7 KR
8178 9025.9000 -Parts and accessories 2.7#1.3 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 20
KR, AU, HK, MO, GE
1.8#0.8 AP
2.4#1.3 CH
4 PK
90.26 Instruments and apparatus for
measuring or checking the flow,
level, pressure or other
variables of liquids or gases
(for example, flow meters, level
gauges, manometers, heat
meters), excluding instruments
and apparatus of Tax 90.14,
90.15, 90.28 or 90.32:
8179 9026.1000 -For measuring or checking the 0 0 Favored Nation LD 17
flow or level of liquids
-For measuring or checking
pressure:
8180 9026.2010 、
---Pressure/differential pressure 0 0 Favored Nation 17
transducers LD
LD
-Other instruments or apparatus:
8182 9026.8010 ---Instruments and apparatus for 0 0 Favored Nation 17
measuring gas flow LD
LD
LD
90.27 Instruments and apparatus for
physical or chemical analysis
(for example, polarimeters, ,
refractometers, spectrometers,
gas or smoke analysis
apparatus); instruments and
apparatus for measuring or
:
checking viscosity, porosity,
expansion, surface tension or
the like; instruments and
apparatus for measuring or
checking quantities of heat,
sound or light (including
exposure meters) ; microtomes:
1217
1218
(%) Rate (%)
8185 9027.1000 -Gas or smoke analysis apparatus 3.5#2.6 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 17
AU, HK, MO, GE
2.1 CH
4 PK
4.2 KR
-Chromatographs and
electrophoresis instruments:
---Chromatographs instruments:
8186 9027.2011 ----Gas chromatographs 0 0 Favored Nation 17
instruments LD
8187 9027.2012 ----Liquid chromatosraphs 0 0 Favored Nation 17
instruments 、 LD
LD
8189 9027.2020 ---Electrophoresis instruments 0 0 Favored Nation 17
LD
8190 9027.3000 -Spectrometers, 0 0 Favored Nation 17
spectrophotometers and LD
spectrographs using optical
radiations (UV, visible, IR)
8191 9027.5000 -Other instruments and apparatus , 0 0 Favored Nation 17
using optical radiations (UV, LD
visible, IR)
-Other instruments and apparatus:
---Mass spectrograph:
8192 9027.8011 ----Integrated circuit helium 0 0 Favored Nation 17
spectra leak detectors LD
8193 9027.8012 ----Mass spectrometer 0 0 Favored Nation 17
LD
LD
---Others:
8195 9027.8091 ----Exposure meters 4.7#2.3 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
4.2#2.3 CH
5.6 KR
10.1 PK
LD
8197 9027.9000 -Microtomes; parts and 0 0 Favored Nation 17
accessories LD
90.28 Gas, liquid or electricity supply
or production meters, including
calibrating meters therefor:
-Gas meters:
8198 9028.1010 ---Coal gas meters 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 30
GE
4 PK, KR
4 GE
PK, KR
-Liquid meters:
8200 9028.2010 ---Water meters 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 30
4 GE
PK, KR
1219
(%) Rate (%)
4 PK
-Electricity meters;
---Watt-hour meter:
8202 9028.3011 ----Single-phase inductions type 0 4 PK, KR 0 Favored Nation 30
1LD1
8203 9028.3012 ----Threephase inductions type 0 4 PK, KR 0 Favored Nation 30
1LD1
8204 9028.3013 ----Single-phase induction type 0 4 PK, KR 0 Favored Nation 30
(motionless type) 1LD1
8205 9028.3014 ----Three-phase induction type 0 4 PK, KR 0 Favored Nation 30
(motionless type) 1LD1
8206 9028.3019 ----Others 0 4 PK 0 Favored Nation 30
7 KR 1LD1
8207 9028.3090 ---Others 0 4 PK, KR 0 Favored Nation 30

1LD1
8208 9028.9010 ---For industrial use 0 3.3 KR 0 Favored Nation 30
4 PK LD
LD
90.29 Revolution counters, production
counters, taximeters, milometers,
pedometers and the like; speed
indicators and tachometers, other
than those of Tax 90.14 or 90.15;
stroboscopes:
-Revolution counters, production
counters, taximeters, milometers,
pedometers and the like:
8210 9029.1010 ---Revolution counters 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 50
6 KR
8 CH
10.8 PK
8211 9029.1020 ---Taximeters and mileometers 12 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 35
4.5 CH
10.8 PK
4.5 CH
10.8 PK
-Speed indicators and
tachometers; stroboscopes:
8213 9029.2010 ---Speed indicators for motor 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 35
vehicles CH, IS, AU, HK, MO, 1LD1
GE
4 PK
7 KR
1220
(%) Rate (%)
GE
4 KR
4.5 PK
8215 9029.9000 -Parts and accessories 6 0 AS, PK, CL, NZ, PE, 0 Favored Nation LD 35
CR, IS, AU,
HK, MO, GE
1.8 CH
90.30 Oscilloscopes, spectrum
analyzers and other
instruments and apparatus for
measuring or checking
electrical quantities, excluding
meters of Tax 90.28;
instruments and apparatus for
measuring or detecting alpha,
beta, gamma, X-ray, cosmic or
other ionizing radiations:
8216 9030.1000 -Instruments and apparatus for 1.7#0.8 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 20
measuring or detecting ionizing CH, IS, AU, HK, MO, LD
radiations GE
-Oscilloscopes and oscillographs:

8217 9030.2010 ---For general use, of test 0 3.2 KR 0 Favored Nation 80
frequency less than 300 MHz 4 PK LD
LD
-Other instruments and apparatus,
for measuring or checking
voltage, current, resistance or
power:
--Multimeters without a
recording device:
8219 9030.3110 ---Digital, of measuring range of 0 6 KR 0 Favored Nation 130
5. 5 or less 10.8 PK 1LD1

LD
8221 9030.3200 --Multimeters with a recording 2.7#1.3 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
device CH, IS, AU, HK, MO, LD
GE
3.2 KR
4 PK
--Others without a recording
device:
8222 9030.3310 ---Digital ammeters or 7.5#5.6 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
voltmeters, of measuring rang of IS, AU, HK, MO, GE 1LD1
5.5 or less 4.5 CH
6 KR
10.8 PK
8223 9030.3320 ---Resistnace measaring 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
instruments IS, AU, HK, MO, GE 1LD1
4.2 CH
9 PK
1221
(%) Rate (%)
AU, HK, MO, GE
2.7 CH
4 PK
8225 9030.3900 --Others with a recording device 2.7#1.3 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 20
AU, HK, MO, GE
2.4#1.3 CH
4 PK
-Other instruments and apparatus,

specially designed for
telecommunications (for
example, cross-talk meters, gain
measuring instruments, distortion
factor meters, psophometers):
8226 9030.4010 ---Digital frequency meters, of 0 0 Favored Nation LD 80
test frequency less than 12.4 GHz
8228 9030.8200 --For measuring or checking 0 0 Favored Nation 20
semiconductor wafers or devices LD
--Others, with a recording device:
8229 9030.8410 ---For measuring inductances or 3.3#1.7 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
capacitances CH, IS, AU, HK, MO, GE 1LD1
4 PK
AU, HK, MO, GE
2.4#1.3 CH
4 PK
4.8 KR
--Others:
8231 9030.8910 ---For measuring inductances or 4.7#2.3 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
capacitances IS, AU, HK, MO, GE 1LD1
4.2#2.3 CH
10.1 PK
8232 9030.8990 ---Others 2.7#1.3 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 20
CH, IS, AU, HK, MO
3.2 GE
4 PK
1222
(%) Rate (%)
8233 9030.9000 -Parts and accessories 2.3#1.2 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation LD 17
AU, HK, MO, GE
2.1#1.2 CH
2.8 KR
4 PK
ex90309000 Parts and accessories of 0
instruments for measuring or
checking semiconductor wafers
or devices; Printed circuit
components for products falling
within the ITA (including such
components for external
connections such as cards that
conform to the PCMCLA
standard)
90.31 Measuring or checking
instruments, appliances and
machines, not specified or
Chapter; profile projectors:
8234 9031.1000 -Machines for balancing 2.3#1.2 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation LD 17
mechanical parts IS, KR, AU, HK, MO,
GE
1.5#0.8 AP
4 PK
8235 9031.2000 -Test benches 7 0 AS, CL, NZ, PE, CR, IS, 0 Favored Nation 17
AU, HK, MO, GE LD
3.6 CH
4 PK
4.2 KR
-Other optical instruments and

appliances:
8236 9031.4100 --For inspecting semiconductor 0 0 Favored Nation 17
wafers or devices or for LD
inspecting photomasks or reticles
used in manufacturing
semiconductor devices:
--Others:
8237 9031.4910 ---Profile proiecters 3.3#1.7 0 AS, CL, NZ, PE, CR, 0 Favored Nation 20
GE
4 PK
6 KR
8238 9031.4920 ---Measuring grating device 0 0 Favored Nation 17
LD
LD
-Other instruments, appliances
and machines:
8240 9031.8010 ---Optical telecommunication and 4#3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
optical fiber performance testing CH, IS, AU, HK, MO,
instruments GE
2.6#2 AP
3 KR
1223
(%) Rate (%)
8241 9031.8020 ---Coordinate measuring machine 4#3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
CH, IS, AU, HK, MO,
GE
3 KR
---Apparatus for examinations,

without damaging structure
(other than apparatus for
radiological examinations):
8242 9031.8031 ----Aparatus for ultrasonic 4#3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
examinations CH, IS, AU, HK, MO,
GE
2.6#2 AP
3.2 KR
8243 9031.8032 ----Apparatus for magnetic 4#3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
GE
2.6#2 AP
3.2 KR
8244 9031.8033 ----Apparatus for eddy (4∆3)#3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
GE
2.6#2 AP
3.2 KR
8245 9031.8039 ----Others 4#3 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation LD 17
CH, IS, AU, HK, MO,
GE
2.6#2 AP
8246 9031.8090 ---Others 4#3 0 AS, PK, CL, NZ, PE, 0 Favored Nation 17
CR, AU, HK, MO, TW LD
2 KR, GE
2.6 CH
2.6#2 AP
ex90318090 Audio life detection instrument, ∆2

Audio and video life detection
instrument
ex90318090 Integrated circuit testing and ∆2
sorting equipment
ex90318090 Runway friction coefficient ∆①
testers
LD
90.32 Automatic regulating or
controlling instruments
3 Provisional Rate of MFN: January to June: 3%
1224
1225
(%) Rate (%)
8248 9032.1000 -Thermostats 7 0 AS, CL, 0 Favored Nation LD 17
NZ, PE, CR,
IS, KR, AU,
HK, MO, GE
2.1 CH
4 PK
8249 9032.2000 -Manostats 2.3#1.2 0 AS, CL, 0 Favored Nation LD 17
NZ, PE, CR,
CH, IS, AU,
HK, MO, GE
2.8 KR
4 PK
8250 9032.8100 --Hydraulic or pneumatic 2.3#1.2 0 AS, CL, 0 Favored Nation LD 17
NZ, PE, CR,
IS, AU, HK,
MO, GE
1.5#0.8 AP
2.1#1.2 CH
4 PK
4.5 KR
--Others:
---Automatic control systems
(ATC) for train apparatus:
8251 9032.8911 ----Automatic protective systems 7 0 AS, CL, NZ, PE, 0 Favored Nation LD 17
(ATP)for train apparatus CR, IS, AU, HK,
MO, GE
4 PK
4.2 KR
8252 9032.8912 ----Automatic motion systems 7 0 AS, CL, 0 Favored Nation LD 17
(ATO) for train apparatus NZ, PE, CR,
IS, AU, HK,
MO, GE
4 PK
4.2 KR
8253 9032.8919 ----Others 7 0 AS, CL, NZ, PE, 0 Favored Nation LD 17
CR, IS, AU, HK,
MO, GE
4 PK
4.2 KR
NZ, PE, CR,
IS, AU, HK,
MO, GE
4 PK
4.2 KR
ex90328990 EFI ignition program control unit ∆3
ex90328990 Complete sets of CNC servo ∆3
device for machine tools
(including CNC operating unit,
with supporting servo amplifier
and servo motor)
ex90328990 Printing machine with complete ∆3
sets of numerical control servo
drive device (including motion
controller or automatic
programmable controller,
man-machine interface unit,
servo drive and servo motor that
contains a complete set)
1226
(%) Rate (%)
ex90328990 Automatic control cabinet with ∆3
three coordinate measuring
machines
ex90328990 Pure electric or hybrid cars with ∆4
motor
ex90328990 The aircraft autopilot system ∆1
(including automatic driving,
electronic control flight,
automatic fault analysis and
warning system trim system and
thrust monitoring equipment and
instrumentation)
ex90328990 The automatic voltage and ∆5
current regulator with renewable
energy and smart grid
application; instrument non
hydraulic or pneumatic automatic
control flow, liquid level and
humidity
8255 9032.9000 -Parts and accessories 5 0 AS, PK, CL, 0 Favored Nation 17
NZ, PE, LD
CR, IS, AU,
HK, MO, GE
1.5 CH
3 KR
ex90329000 Parts of automatic piloting ∆1
systems for aircraft (including
instruments of automatic
piloting, electronic flight control,
automatic failure analysis,
warning systems balancing
system and thrust monitoring
equipment and instruments and
meters
90.33 Parts and accessories (not
specified or included elsewhere
in this Chapter) for machines,
appliances, instruments or
apparatus of Chapter 90
8256 9033.0000 Parts and accessories (not 6 0 AS, CL, 0 Favored Nation 17
specified or included elsewhere NZ, PE, CR, LD
in this Chapter) for machines, IS, KR, AU,
appliances, instruments or HK, MO, GE
apparatus of Chapter 90
1.8 CH
4 PK
ex90330000 For the following environmental ∆5
products in Chapter 90, including
solar heliostat, other marine,
hydrological, meteorological or
geophysical instruments and
equipment, instruments for
measuring and testing liquid flow
or liquid level, instruments and
devices for measuring and testing
pressure, other instruments and ,
apparatus for measuring liquids
or gases not listed under Tax
90.26, gas or smoke analyzers,
chromatographs and
1227
electrophoretic apparatus,
spectrometers,
spectrophotometers and
spectrographs using optical rays
(ultraviolet, visible, infrared), and
other physical and chemical
analysis instruments and
apparatus, physical and chemical
analysis instruments and devices
for measuring, recording,
analyzing and evaluating
environmental samples or effects
on the environment,
ophthalmoscope slicer, profile
projector, measuring grating
apparatus, other optical
measuring or testing instruments
and apparatus, vibration meters,
hand vibration meters, automatic
voltage and current regulators for
renewable energy and smart grid
applications, instruments for
automatic control of flow, liquid
level and humidity, and
accessories not listed in other tax
items
1228
Chapter 91
Clocks and watches and parts thereof
Notes:
(a) Clock or watch glasses or weights (classified according to their constituent material);
(b) Watch chains (Tax 71.13 or 71.17, as the case may be);
(c) Parts of general use defined in Note 2 to Section XV. of base metal Section XV), or similar goods of plastics (Chapter 39) or of precious metal
or metal clad with precious metal (generally Tax 71.15); clock or watch springs are, however, to be classified as clock or watch parts (Tax 91.14);
(d) Bearing balls (Tax 73.26 or 84.82, as the case may be);
(e) Articles of Tax 84.12 constructed to work without an escapement;
(f) Ball bearings (Tax 84.82);
(g) Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for
use solely or principally as parts of such movements (Chapter 85).
2. Tax 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials
combined with natural or cultured pearls, or precious or semiprecious stones (natural, synthetic or reconstructed) of Tax 71.01 to 71.04.
Watches with case of base metal inlaid with precious metal fall in Tax 91.02.
3. For the purposes of this Chapter, the expression "watch movements means devices regulated by a balance-wheel and hairspring, quartz
crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be
incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter.
4. Except as provided in Note I, movements and other parts suitable for use both in clocks or watches and in other articles (for example,
precision instruments) are to be classified in this Chapter.
(%) Rate (%)
91.01 Wrist-watches, ,
pocket-watches and other
watches, including
stop-watches, with case of
precious metal or of metal
clad with precious metal:
-Wrist-watches, electrically
operated whether or not
incorporating a stop-watch
facility:
8257 9101.1100 --With mechanical display only 8 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1 LD1
CR, IS, AU,
HK, MO, GE
4.4 KR
4.5 PK
5.2 AP
5.7 CH
--Others:
8258 9101.1910 ---With optoelectronic display 8 0 AS, SG, 0 Favored Nation 100
only CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
11.5 PK
CL, NZ, PE, 1 LD1
CR, IS, AU,
HK, MO, GE
6 KR
7.8 CH
10.8 PK
-Other wrist-watches, whether or
not incorporating a stop-watch
facility:
1229
(%) Rate (%)
8260 9101.2100 --Automatic winding 8 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.4 KR
4.5 PK
5.2 AP
5.7 CH
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.2 AP
6 KR
7.8 CH
10.8 PK
-Others:
8262 9101.9100 --Electrically operated 8 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
10.8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
10.4 CH
12 KR
91.02 Wrist-watches, pocket-watches ,
and other watches, including
stop-watches, other than those
of Tax 91. 01:
-Wrist-watches, electrically
operated, whether or not
incorporating a stop-watch
facility:
8264 9102.1100 --With mechanical display only 10 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5 KR
5.6 PK
6.5 AP, CH
8265 9102.1200 --With optoelectronic display 15 0 AS, SG, 0 Favored Nation 100
CR, IS, AU,
HK, MO, GE
6.9 CH
16.1 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
10.8 PK
1230
(%) Rate (%)
-Other wrist-watches, whether or
not incorporating a stop-watch
facility:
8267 9102.2100 --Automatic winding 11 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.4 KR
4.5 PK
5.7 CH
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 KR
7.8 CH
10.8 PK
-Others：
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 KR
7.8 CH
10.8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
10.4 CH
12 KR
91.03 Clocks with watch movements,
excluding clocks of Tax 91.04:
8271 9103.1000 -Electrically operated 15 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
12 CH
16.1 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
10.4 CH
12 KR
91.04 Instrument panel clocks and
clocks of a similar type for
vehicles, aircraft, spacecraft or
vessels:
8273 9104.0000 Instrument panel clocks and 10 0 AS, CL, NZ, PE, CR, 0 Favored Nation 100
clocks of a similar type for CH, IS, AU, HK, MO, 1LD1
vehicles, aircraft, spacecraft or GE

vessels: 4 PK, KR
91.05 Other clocks:
-Alarm clocks:
1231
(%) Rate (%)
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
12 CH
16.1 KR
23 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
20 PK
-Wall clocks:
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.9 CH
16.1 KR
23 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
-Others:
--Electrically operated
8278 9105.9110 ---Astronomical chronometer 2 0 AS, PK, CL, NZ, PE, CR, 0 Favored Nation 8
0.9 GE
CH
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.9 CH
16.1 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.4 KR
8.3 CH
11.5 PK
91.06 Time recording apparatus and
apparatus for measuring,
recording or otherwise
indicating intervals of time,
with clock or watch movement
or with synchronous motor (for
example, time-registers,
time-recorders):
1232
(%) Rate (%)
8281 9106.1000 -Time-registers; time-recorders 10 0 AS, SG, 0 Favored Nation 50
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
11.5 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.4 KR
8.3 CH
11.5 PK
91.07 Time switches with clock or
watch movement or with
synchronous motor:
8283 9107.0000 Time switches with clock or 8 0 AS, SG, 0 Favored Nation 50
watch movement or with CL, NZ, PE, 1LD1
synchronous motor: CR, IS, AU,
HK, MO
3.6 CH
4.8 KR, GE
5.4 PK
91.08 Watch movements, complete
and assembled:
-Electrically operated:
8284 9108.1100 --With mechanical display only 16∆10 0 AS, SG, 0 Favored Nation 80
or with a device to which a CL, NZ, PE, 1LD1
mechanical display can be CR, IS, AU,
incorporated HK, MO, GE
4.8 CH
6.4 KR
11.5 PK
8285 9108.1200 --With optoelectronic display 16 0 AS, SG, 0 Favored Nation 80
CR, IS, AU,
HK, MO, GE
6.4 KR
8.3 CH
11.5 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.4 KR
7.2 PK
8.3 CH
10.4 AP
1233
(%) Rate (%)
8287 9108.2000 -Automatic winding 16 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.4 KR
8.3 CH
10.4 AP
11.5 PK
-Others:
8288 9108.9010 ---Surface size 33. 8 mm or less 16 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.4 KR
8.3 CH
11.5 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.4 KR
8.3 CH
11.5 PK
91.09 Clock movements, complete
and assembled:
8290 9109.1000 -Eletrically operated 16 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
11.5 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
11.5 PK
91.10 Complete watch or clock
movements, unassembled or
partly assembled (movement
sets); in-complete watch or
clock movements, assembled;
rough watch or clock
movements:
-Of watches:
8292 9110.1100 --Complete movements, 16 0 AS, SG, 0 Favored Nation 80
unassembled or partly assembled CL, NZ, PE, 1LD1
(movement sets) CR, IS, AU,
HK, MO, GE
6.4 KR
8.3 CH
1234
11.5 PK
1235
(%) Rate (%)
8293 9110.1200 --Incomplete movements, 16 0 AS, SG, 0 Favored Nation 70
assembled CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
11.5 PK
8294 9110.1900 --Incomplete movements, 16 0 AS, SG, 0 Favored Nation 70
unassembled CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
11.5 PK
-Others:
8295 9110.9010 ---Complete movements, 16 0 AS, SG, 0 Favored Nation 100
unassembled or partly assembled CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
11.5 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
11.5 PK
91.11 Watch cases and parts thereof:
8297 9111.1000 -Cases of precious metal or of 14 0 AS, SG, 0 Favored Nation 80
metal clad with precious metal CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.6 KR
7.3 CH
10.1 PK
8298 9111.2000 -Cases of base metal, whether or 14 0 AS, SG, 0 Favored Nation 80
not gold-plated silver-plated CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
6.3 PK
9.1 AP
8299 9111.8000 -Other cases 14 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
1236
(%) Rate (%)
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
91.12 Clock cases and cases of a similar
type for other goods of this
Chapter, and parts thereof:
8301 9112.2000 -Cases 14 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
91.13 Watch straps, watch bands and
watch bracelets, and parts
thereof:
8303 9113.1000 -Of precious metal or of metal 20 0 AS, SG, 0 Favored Nation 130
clad with precious metal CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
12 KR
20 PK
8304 9113.2000 --Of base metal, whether or not 14 0 AS, SG, 0 Favored Nation 100
gold-plated or silver-plated CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
91.14 Other clock or watch parts:
8306 9114.1000 -Springs, including hair-springs 14 0 AS, SG, 0 Favored Nation 50
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
6.3 PK
1237
(%) Rate (%)
8307 9114.3000 -Dials 14 0 AS, SG, 0 Favored Nation 50
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.6 KR
7.3 CH
10.1 PK
8308 9114.4000 -Plates and bridges 14 0 AS, SG, 0 Favored Nation 50
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
9.1 AP
10.1 PK
-Others:
8309 9114.9010 ---Jewel bearings 14 0 AS, SG, 0 Favored Nation 50
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
6.3 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.6 KR
7.3 CH
10.1 PK
1238
Chapter 92
Musical instruments; parts and accessories of such articles
Note:
(a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(b) Microphones, amplifiers, loudspeakers, headphones, switches, stroboscopes or other accessory instruments, apparatus or equipment of
Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter;
(c) Toy instruments or apparatus (Tax 95. 03);
(d) Brushes for cleaning musical instruments (Tax 96. 03); or
(e) Collectors’ pieces or antiques (Tax 97. 05 or 97. 06).
2. Bows and sticks and similar devices used in playing the musical instruments of Tax 92. 02 and 92. 06 presented with such instruments in
numbers normal thereto and clearly intended for use therewith, are to be classified in the same Tax as the relative instruments.
Cards, discs and rolls of Tax 92. 09 presented with an instrument are to be treated as separate products and not as forming a part of such
instrument.
(%) Rate (%)
92.01 Pianos, including automatic
pianos; harpsichords and other
keyboard stringed
instruments:
8311 9201.1000 -Upright pianos 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
5.3 CH
7 KR
12.6 PK
8312 9201.2000 -Grand pianos 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 70
5.3 CH
7 KR
12.6 PK
ex92012000 Grand pianos, tax-paid price≥ ∆1

USD 50000/set
5.3 CH
7 KR
12.6 PK
92.02 Other string musical

guitars, violins, harps):
1239
8314 9202.1000 -Bowed instruments 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation LD 70
5.3 CH
12.6 PK
1240
(%) Rate (%)
ex92021000 Bowed instruments, tax-paid ∆1
price≥ USD 50000/set
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
5.3 CH
7 KR
11.2 PK
92.05 Wind musical instruments (for
example keyboard pipe organs,
accordions, clarinets, trumpets,
bag pipes) other than fairground
organs and mechanical street
organs:
8316 9205.1000 -Brass-wind instruments 10 0 AS, SG, 0 Favored Nation 70
CL, NZ, PE, LD
CR, IS, KR,
AU, HK, MO,
GE
5.3 CH
12.6 PK
ex92051000 Brass-wind instruments, ∆1
duty-paid price ≥ USD 2000/set
-Others:
8317 9205.9010 ---Keyboard pipe organs; 10 0 AS, SG, 0 Favored Nation 80
harmoniums and similar CL, NZ, PE, 1LD1
key-board instruments with free CR, IS, AU,
metal reeds HK, MO, GE
6 CH
12 KR
20 PK
8318 9205.9020 ---Accordions and similar 10 0 AS, SG, 0 Favored Nation 80
instruments CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
12.6 KR
21 PK
8319 9205.9030 ---mouth organs 10 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
12.6 KR
21 PK
CL, NZ, PE, 1LD1
CR, IS, KR,
AU, HK, MO,
GE
5.3 CH
12.6 PK
ex92059090 Other brass-wind instruments, ∆1
tax-paid price ≥ USD 10000/set
92.06 Percussion musical
drums, xylophones, cymbals,
castanets, maracas):
1241
1242
(%) Rate (%)
8321 9206.0000 Percussion musical instruments, 10 0 AS, SG, 0 Favored Nation 70
(for example, drums, xylophones, CL, NZ, PE, LD
cymbals, castanets, maracas) CR, IS, AU,
HK, MO, GE
5.3 CH
7 KR
11.2 PK
92.07 Musical instruments, the sound
of which is produced or must
be amplified electrically (for
example, organs, guitars,
accordions):
8322 9207.1000 -Keyboard instruments, other 12 0 AS, SG, 0 Favored Nation 100
than accordions CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
12 CH
30 PK
8323 9207.9000 -Others 12 0 AS, SG, CL, NZ, PE, 0 Favored Nation 100
12 CH
30 PK
92.08 Musical boxes, fairground ,
organs, mechanical street
organs, mechanical singing
birds, musical saws and other
musical instruments not falling
within any other Tax of this
Chapter; decoy calls of all
kinds; whistles, call horns and
other mouth-blown sound
signaling instruments:
8324 9208.1000 -Musical boxes 10 0 AS, SG, CL, NZ, PE, 0 Favored Nation 80
6.6 CH
15.4 KR
22 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.6 CH
15.4 KR
92.09 Parts (for example,
mechanisms for musical boxes)
and accessories (for example, ,
cards, discs and rolls for
mechanical instruments) of
musical instruments
metronomes, tuning forks and
pitch pipes of all kinds:
8326 9209.3000 -Musical instrument strings 10 0 AS, SG, 0 Favored Nation 70
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.3 CH
7 KR
12.6 PK
-Others:
1243
(%) Rate (%)
8327 9209.9100 --Parts and accessories for pianos 10 0 AS, SG, 0 Favored Nation 70
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.3 CH
7 KR
12.6 PK
8328 9209.9200 --Parts and accessories for the 10 0 AS, SG, 0 Favored Nation 70
musical instruments of Tax 92. 02 CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
5.3 CH
7 KR
12.6 PK
8329 9209.9400 --Parts and accessories for the 10 0 AS, SG, 0 Favored Nation 70
musical instruments of Tax 92. 07 CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.3 CH
10.5 KR
12.6 PK
--Others:
8330 9209.9910 ---Metronomes tuning forks and 10 0 AS, SG, 0 Favored Nation 70
pitch pipes CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.3 CH
7 KR
12.6 PK
8331 9209.9920 ---Mechanisms for musicol boxes 10 0 AS, SG, 0 Favored Nation 70
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.3 CH
6.5 AP
7 KR
12.6 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
5.3 CH
7 KR
12.6 PK
1244
SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
Chapter 93
Arms and ammunition; parts and accessories thereof
Note:
(a) Goods of Chapter 36 (for example, percussion caps, detonators, signaling flares);
(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(c) Armored fighting vehicles (Tax 87. 10);
(d) Telescopic sights and other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which
they are designed to be mounted (Chapter 90);
(e) Bows, arrows, fencing foils or toys (Chapter 95);
(f) Collectors’ pieces or antiques (Tax 97. 05 or 97. 06).
2. In Tax 93.06, the reference to “parts thereof” does not include radio or radar apparatus of Tax 85.26.
(%) Rate (%)
93.01 Military weapons, other than
revolvers, pistols and the arms
of Tax 93. 07:
-Artillery weapons (for example,
guns, howitzers and mortars):
8333 9301.1010 ---Self-propelled 13 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 80
PE, CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
5.9 PK
8334 9301.1090 ---Others 13 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 80
PE, CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
5.9 PK
8335 9301.2000 -Rocket launchers; 13 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 80
flame-throwers; grenade PE, CR, IS, AU,
launchers; torpedo tubes and HK, MO, GE
similar projectors 3.9 CH
5.2 KR
5.9 PK
8336 9301.9000 -Others 13 0 AS, SG, CL, NZ, 0 Favored Nation 1LD1 80
PE, CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
5.9 PK
93.02 Revolvers and pistols, other

than those of Tax 93.03 or
93.04:
1245
(%) Rate (%)
8337 9302.0000 Revolvers and pistols, other than 13 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
those of Tax 93. 03 or 93. 04 IS, AU, HK, MO, GE 1LD1
3.9 CH
5.2 KR
5.9 PK
93.03 Other firearms and similar

devices which operate by the
firing of an explosive charge
(for example, sporting shotguns
and rifles, muzzle-loading
firearms, Very pistols and other
devices designed to project only
signal flares, pistols and
revolvers for firing blank
ammunition, captive-bolt
humane killers, line throwing
guns):
8338 9303.1000 -Muzzle-loading firearms 13 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
3.9 CH
5.2 KR
5.9 PK
8339 9303.2000 -Other sporting, hunting or target 13 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
shooting shotguns, including IS, AU, HK, MO, GE 1LD1
combined musket rifles 5.2 KR
5.9 PK
6.8 CH
8340 9303.3000 -Other sporting, hunting or target 13 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
shooting rifles IS, AU, HK, MO, GE 1LD1
3.9 CH
5.2 KR
5.9 PK
3.9 CH
5.2 KR
5.9 PK
93.04 Other arms (for example,,

spring, air or gas guns and
pistols, truncheons), excluding
8342 9304.0000 Other arms (for example, spring, 13 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
air or gas guns and pistols, IS, AU, HK, MO, GE 1LD1
truncheons), excluding those of 5.2 KR
Tax 93. 07 5.9 PK
1246
93.05 Parts and accessories of
products of Tax 93. 01 to 93.04:
(%) Rate (%)
8343 9305.1000 -Of revolvers or pistols 13 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
5.9 PK
8344 9305.2000 -Of shotguns or rifles of Tax 13 0 AS, SG, 0 Favored Nation 80
93.03 CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
5.9 PK
-Others:
8345 9305.9100 --Of military weapons of Tax 13 0 AS, SG, 0 Favored Nation 80
93.01 CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
5.9 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
5.9 PK
93.06 Bombs, grenades, torpedoes,
mines, missiles, and similar
munitions of war and parts
thereof; cartridges and other
ammunition and projectiles
and parts thereof, including
shot and cartridge wads:
-Shotgun cartridges and parts
thereof; air gun pellets:
8347 9306.2100 --Cartridges 13 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
5.9 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
、
3.9 CH
5.2 KR
5.9 PK
1247
-Other cartridges and parts
thereof:
1248
(%) Rate (%)
8349 9306.3080 ---Cartridges for riveting or 13 0 AS, SG, 0 Favored Nation 80
similar tools or for captive-bolt CL, NZ, PE, 1LD1
painless killers and parts thereof CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
5.9 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
5.9 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
5.9 PK
93.07 Swords, cutlasses, bayonets,
lances and similar arms and
parts thereof and scabbards
and sheaths thereof:
Swords, cutlasses, bayonets,
lances and similar arms and parts
thereof and scabbards and
sheaths thereof
8352 9307.0010 ---For military 13 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
5.9 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 CH
5.2 KR
5.9 PK
1249
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
Chapter 94
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting
fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated
buildings
Notes:
(a)Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
(b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors) of Tax 70. 09);
(c) Products of Chapter 71;
(d)Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of Tax
83. 03;
(e)Furniture specially designed as parts of refrigerating or freezing equipment of Tax 84. 18; furniture specially designed for sewing machines
(Tax 84. 52);
(f)Lamps or lighting fittings of Chapter 85;
(g) Furniture specially designed as parts of apparatus of Tax 85. 18 (Tax 85. 18), of Tax 85. 19 to 85. 21 (Tax 85. 22) or of Tax 85. 25 to 85. 28
(Tax 85. 29);
(h) Products of Tax 87. 14;
(i) Dentists' chairs incorporating dental appliances of Tax 90. 18 or dentists' spittoons (Tax 90. 18);
(j) Products of Chapter 91 (for example, clocks and clock cases);
(k)Toy furniture or toy lamps or lighting fittings (Tax 95. 03), billiard tables or other furniture specially constructed for games (Tax 95. 04),
furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (Tax 95. 05).
(l) Monopods, bipods, tripods and the like (Tax 96.20).
2. The products (other than parts) referred to in Tax 94. 01 to 94. 03 are to be classified in those Tax only if they are designed for placing on the
floor or ground.
The following are, however, to be classified in the above-mentioned Tax even if they are designed to be hung, to be fixed to the wall or to stand
one on the other:
(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture
(b) Seats and beds.
3.(a) In Tax 94. 01 to 94. 03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not
combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 and 69.
(b) Goods described in Tax 94. 04, presented separately, are not to be classified in Tax 94. 01, 94. 02 or 94. 03 as parts of goods.
4. For the purposes of Tax 94. 06, the expression “prefabricated buildings” means buildings which are finished in the factory or put up as
elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or
similar buildings
(%) Rate (%)
94.01 Seats (other than those of Tax
94.02), whether or not
convertible into beds, and parts
thereof:
8354 9401.1000 -Seats of a kind used for aircraft 0 0 Favored Nation 100
LD
-Seats of a kind used for motor
vehicles:
8355 9401.2010 ---With outer surface of leather or 6 0 CL, NZ, PE, CR, CH, IS, 0 Favored Nation 100
composition leather AU, HK, MO, GE 1LD1
5 AS
7 KR
8 PK
1250
(%) Rate (%)
8356 9401.2090 ---Others 6 0 CL, NZ, PE, CR, 0 Favored Nation 1LD1 100
CH, IS, AU, HK,
MO, GE
5 AS
6 KR
8 PK
8357 9401.3000 -Swivel seats with variable height 0 0 Favored Nation LD 100
adjustment
-Seats other than garden seats or
camping equipment, convertible
into beds:
8358 9401.4010 ---With outer surface of leather or 0 0 Favored Nation LD 100
composition leather
-Seats of cane, osier, bamboo or
similar materials:
8360 9401.5200 --Of bamboo 0 0 Favored Nation LD 100
8361 9401.5300 --Of rattan 0 0 Favored Nation LD 100
-Other seats, with wooden
frames:
--Upholstered:
composition leather
-Other seats, with metal frames:
--Upholstered:
composition leather
-Other seats:
8369 9401.8010 ---Of stone 0 0 Favored Nation LD 100
-Parts
---Of the motored vehicles:
8371 9401.9011 ----Seat angle regulating devices 6 0 CL, NZ, PE, CR, 0 Favored Nation LD 100
CH, IS, AU, HK,
MO, GE
5 AS
8 PK
94.02 Medical, surgical, dental or
veterinary furniture (for
example, operating tables,
examination tables, hospital
beds with mechanical fittings,
dentists' chairs); barbers'
chairs and similar chairs,
having rotating as well as both
reclining and elevating
movements; parts of the
foregoing products:
-Dentists’, barbers’ or similar
chairs and parts thereof:
8374 9402.1010 ---Barbers chairs and parts 0 0 Favored Nation LD 100
thereof
94.03 Other furniture and parts
thereof:
8377 9403.1000 -Metal furniture of a kind used in 0 0 Favored Nation LD 100
offices
8378 9403.2000 -Other metal furniture 0 0 Favored Nation LD 100
8379 9403.3000 -Wooden furniture of a kind used 0 0 Favored Nation LD 100
1251
in offices
8380 9403.4000 -Wooden furniture of a kind used 0 0 Favored Nation LD 100
in kitchen
-Wooden furniture of a kind used
in bedroom:
1252
(%) Rate (%)
8381 9403.5010 ---Of rose wood 0 0 Favored Nation LD 100
---Others：
8382 9403.5091 ----Lacquer, lacquer wood 0 0 Favored Nation 100
furniture LD
LD
-Other furniture of wood：
8384 9403.6010 ---Of rose wood 0 0 Favored Nation 100
LD
---Others：
8385 9403.6091 ----Lacquer, lacquer wood 0 0 Favored Nation 100
furniture LD
LD
8387 9403.7000 -Furniture of plastics 0 0 Favored Nation 100
LD
-Furniture of other materials,
including cane, osier, bamboo or
similar materials:
8388 9403.8200 --Of bamboo 0 0 Favored Nation 100
LD
8389 9403.8300 --Of rattan 0 0 Favored Nation 100
LD
--Others：
8390 9403.8910 ---Of osier or similar materials 0 0 Favored Nation 100
LD
8391 9403.8920 ---Of stone 0 0 Favored Nation 100
LD
LD
LD
94.04 Mattress supports; articles of
bedding and similar furnishing
(for example, mattresses,
quilts, eiderdowns, cushions,、
pouffes and pillows) fitted with
springs or stuffed or internally
fitted with any material or of
cellular rubber or plastics,
whether or not covered:
8394 9404.1000 -Mattress supports 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
6 CH
12 KR
20 PK
-Mattresses:
8395 9404.2100 --Of cellular rubber or plastics, 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 100
whether or not covered IS, AU, HK, MO, GE LD
6 CH
12 KR
20 PK
8396 9404.2900 --Of other materials 10 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 100
6 CH
6.5 AP
12 KR
-Sleeping bags:
8397 9404.3010 ---Stuffed with feathers or down 10 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 130
6 CH
1253
12 KR
20 PK
(%) Rate (%)
IS, AU, HK, MO, GE
6 CH
12 KR
-Others:
8399 9404.9010 ---Stuffed with feathers or down 10 0 AS, SG, PK, CL, NZ, 0 Favored Nation LD 130
PE, CR, AU, HK, MO,
GE
6 CH
12 KR
8400 9404.9020 ---Stuffed with animal hair 10 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
CR, IS, AU, HK, MO,
GE
6 CH
12 KR
8401 9404.9030 ---Stuffed with silk wadding 10 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
CR, IS, AU, HK, MO,
GE
6 CH
12 KR
8402 9404.9040 ---Stuffed with man-made fibers 10 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
CR, IS, AU, HK, MO,
GE
6 CH
12 KR
8403 9404.9090 ---Others 10 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation LD 130
CR, IS, AU, HK, MO,
GE
6 CH
12 KR
94.05 Lamps and lighting fittings

including searchlights and
spotlights and parts thereof,
included ; illuminated signs,
illuminated name-plates and
the like, having a permanently
fixed light source, and parts
thereof not elsewhere specified
or included:
8404 9405.1000 -Chandeliers and other electric 5 0 AS, CL, NZ, PE, CR, 0 Favored Nation LD 80
ceiling or wall lighting fittings, CH, IS, AU, HK, MO,
excluding those of a kind used GE
for lighting public open spaces or 4 PK, KR
thorough-fares
1254
1255
(%) Rate (%)
8405 9405.2000 -Electric table, desk, bedside or 10 0 AS, SG, 0 Favored Nation 80
floor-standing lamps CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
6 CH
14 KR
20 PK
8406 9405.3000 -Lighting sets of a kind used for 8 0 AS, SG, 0 Favored Nation 100
Christmas trees CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.8 CH
6.4 KR
11.5 PK
-Other electric lamps and lighting
fittings:
8407 9405.4010 ---Searchlights 10 0 AS, SG, 0 Favored Nation 70
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
5.3 CH
7 KR
12.6 PK
8408 9405.4020 ---Spotlights 10 0 AS, SG, 0 Favored Nation 70
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
5.3 CH
7 KR
12.6 PK
8409 9405.4090 ---Others 6 0 AS, SG, PK, CL, NZ, PE, 0 Favored Nation 80
HK, MO, GE
8410 9405.5000 -Non-electrical lamps and 10 0 AS, SG, 0 Favored Nation 80
lighting fittings CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
14 KR
8411 9405.6000 -Illuminated signs, illuminated 10 0 AS, SG, 0 Favored Nation 80
name plates and the like CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
20 PK
-Parts:
8412 9405.9100 --Of glass 8 0 AS, SG, 0 Favored Nation 70
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
14 KR
20 PK
1256
(%) Rate (%)
8413 9405.9200 --Of plastics 8 0 AS, SG, 0 Favored Nation 70
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
20 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
94.06 Prefabricated buildings:
8415 9406.1000 -Of wood 8 0 AS, SG, 0 Favored Nation 70
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK, KR
5.2 AP
CL, NZ, PE, LD
CR, CH, IS,
AU, HK, MO,
GE
4 PK, KR
5.2 AP
1257
Chapter 95
Toys, games and sports requisites; parts and accessories thereof
Note:
(a) Candles (Tax 34. 06);
(b) Fireworks or other pyrotechnic products of Tax 36. 04;
(c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, Tax 42. 06 or Section
XI;
(d) Sports bags or other containers of Tax 42.02, 43.03 or 43.04;
(e) Fancy dress of textiles, of Chapter 61 or 62; sports clothing and special products of apparel of textiles, of Chapter 61 or 62, whether or not
incorporated incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or
soccer goalkeeper jerseys);
(f) Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;
(g) Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;
(h) Walking-sticks, w, hips, riding-crops or the like (Tax 66. 02), or parts thereof (Tax 66. 03);
(i) Unmounted glass eyes for dolls or other toys, of Tax 70.18;
(j) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(k) Bells, gongs or the like of Tax 83. 06;

(l) Pumps for liquids (Tax 84.13), filtering or purifying machinery and apparatus for liquids or gases (Tax 84. 21), electric motors (Tax 85.01),
electric transformers (Tax 85. 04); discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of
sound or of other phenomena, whether or not recorded (Tax 85.23), radio remote control apparatus (Tax 85.26) or cordless infrared remote
control devices (Tax 85.43)
(m) Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;
(n) Children's bicycles (Tax 87. 12);
(o) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such products made of wood);
(p) Spectacles, goggles or the like, for sports or outdoor games (Tax 90. 04);
(q) Decoy calls or whistles (Tax 92. 08);
(r) Arms or other products of Chapter 93;
(s) Electric garlands of all kinds (Tax 94. 05);
(t) unipod, bipod, tripod or the like (Tax 96.20);
(u) Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material). or
(v) Tableware, kitchenware, toilet products, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and
similar products having a utilitarian function (classified according to their constituent material).
2. This Chapter includes products in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed),
precious metal or metal clad with precious metal constitute only minor constituents.
3. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with products of this Chapter are to be classified
with those products.
4. Subject to Note 1 above, Tax 95.03 is particularly applicable to articles of that Tax combined with one or more other goods, provided that
the articles are in retail packaging and have the basic characteristics of toys. These combined articles cannot be regarded as a complete set of
goods within the meaning of General Rules 3 (2). If reported for inspection separately, they should be classified into other Tax.
5. Tax 95. 03 does not cover products which, on account of their design, shape or constituent material, are identifiable as intended exclusively for
animals, for example, “pet toys” (classification in their own appropriate Tax).
6. Tax 9504. 50 covers: (a) Video game consoles from which the image is reproduced on a television receiver, a monitor or other external screen
or surface; (b) Video game machines having a self-contained video screen, whether or not portable.
This Tax does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment
(Tax 9504. 30)
(%) Rate (%)
95.03 Tricycles, scooters, pedal cars
and similar wheeled toys; doll’s
carriages; dolls; other toys;
reduced-size (“scale”) models
and similar recreational
models wording or not; puzzles
of all kinds:
1258
(%) Rate (%)
8417 9503.0010 ---Wheeled toys for children , 0 0 Favored Nation LD 80
riding (Tricycles, scooters, pedal
cars and similar wheeled toys;
doll’s carriage)
---Dolls, whether or not dressed;
toy representing animals or
non-human creatures:
8418 9503.0021 ----Animals 0 0 Favored Nation LD 80
8419 9503.0029 ----other 0 0 Favored Nation LD 80
8420 9503.0060 ---Puzzles 0 0 Favored Nation LD 80
---Other toys:
8421 9503.0083 ----Other toys and models 0 0 Favored Nation LD 80
incorporating a motor
8423 9503.0090 ---Parts and accessories 0 0 Favored Nation LD 80
95.04 Video game controller,
Products for funfair, table or
parlor games, including
pintables, billiards, special
tables for casino games and
automatic bowling alley
equipment:
8424 9504.2000 -Products and accessories for 0 0 Favored Nation LD 80
billiards of all kinds
-Other games, operated by coins,
banknotes bank cords, tokens or by
other means of payment, other than
automatic bowling alley equipment:
8425 9504.3010 ---Video games 0 0 Favored Nation LD 130

8427 9504.4000 -Playing cards 0 0 Favored Nation LD 80
-Video game consoles or
machines operated, other than
Tax 9504.30:
---Video games of a kind used
with a television receiver:
8428 9504.5011 ----Parts and accessories 0 0 Favored Nation LD 130
---Other:
8430 9504.5091 ----Parts 0 0 Favored Nation LD 130
-Other:
8432 9504.9010 ---Other video games 0 0 Favored Nation LD 130
---Automatic bowling alley
equipment and appliances:
8433 9504.9021 ----Automatic bowling pin 0 0 Favored Nation LD 80
distributing machines
8434 9504.9022 ----Bowling balls 0 0 Favored Nation LD 80
8435 9504.9023 ----Bowling pins 0 0 Favored Nation LD 80
8437 9504.9030 ---Chess and other board games, 0 0 Favored Nation LD 80
including Chinese
8438 9504.9040 ---Mahjong and similar table 0 0 Favored Nation LD 80
games
95.05 Festive, carnival or other
entertainment products,
8440 9505.1000 -Products for Christmas 0 0 Favored Nation LD 100

festivities
95.06 Products and equipment for
general physical exercise,
gymnastics, athletics, other
sports (including table-tennis)
or outdoor games, not specified
or included elsewhere in this
1259
Chapter; swimming pools and
paddling pools:
-Snow-skis and other snow-ski
equipment:
(%) Rate (%)
8442 9506.1100 --Skis 6 0 AS, SG, 0 Favored Nation 50
PK, CL, NZ, 1LD1
PE, CR, AU,
HK, MO, GE
4.2 CH
5.6 KR
8443 9506.1200 --Ski-fastenings(ski-bindings) 6 0 AS, SG, 0 Favored Nation 50
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
-Water-skis, surf-boards,
sailboards and other water-sport
equipment:
8445 9506.2100 --Sailboards 6 0 AS, SG, 0 Favored Nation 50
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
3.6 CH
4.8 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
-Golf clubs and other golf
equipment
8447 9506.3100 --Clubs, complete 6 0 AS, SG, 0 Favored Nation 50
PK, CL, NZ, LD
PE, CR, AU,
HK, MO, GE
4.2 CH
5.6 KR
8448 9506.3200 --Balls 6 0 AS, SG, 0 Favored Nation 50
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
3.6 CH
1260
4.8 KR
(%) Rate (%)
PK, CL, NZ, LD
PE, CR, AU,
HK, MO, TW,
GE
4.2 CH
5.6 KR
-Products and equipment for
table-tennis:
8450 9506.4010 ---Table-tennis balls 6 0 AS, SG, 0 Favored Nation 50
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
3.6 CH
4.8 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
-Tennis, badminton or similar
rackets, whether or not strung:
8452 9506.5100 --Lawn-tennis rackets, whether or 6 0 AS, SG, 0 Favored Nation 50
not strung PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
4.2 CH
5.6 KR
-Balls, other than golf balls and
table tennis balls:
8454 9506.6100 --Lawn-tennis balls 6 0 AS, SG, 0 Favored Nation 50
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
3.6 CH
4.8 KR
--Inflatable:
8455 9506.6210 ---Basketballs, footballs or 6 0 AS, SG, 0 Favored Nation 50
volleyballs PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
3.6 CH
4.8 KR
1261
(%) Rate (%)
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
3.6 CH
4.8 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
3.6 CH
4.8 KR
-Ice skates and roller skates,
including skating boots with
skates attached:
8458 9506.7010 ---Ice skates 6 0 AS, SG, 0 Favored Nation 50
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.2 CH
5.6 KR
8459 9506.7020 ---Roller skates 6 0 AS, SG, 0 Favored Nation 50
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
3.9 AP
4.2 CH
5.6 KR
-Others:
--Products and equipment for
general physical exercise,
gymnastics or athletics:
---Equipment for exercise and
recovery:
8460 9506.9111 ----Running machines 6 0 AS, SG, 0 Favored Nation 50
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
TW, GE
3.6 CH
4.8 KR
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
TW, GE
3.6 CH
4.8 KR
1262
(%) Rate (%)
8462 9506.9120 ---Skateboards 6 0 AS, SG, 0 Favored Nation 50
PK, CL, NZ, 1LD1
PE, CR, IS,
AU, HK, MO,
GE
3.6 CH
4.8 KR
PK, CL, NZ, LD
PE, CR, IS,
AU, HK, MO,
GE
3.6 CH
4.8 KR
8464 9506.9900 --Others 6 0 AS, SG, PK, CL, NZ, 0 Favored Nation 50
HK, MO, GE
4.8 KR
95.07 Fishing rods, fish-hooks and
other line fishing tackle; fish
landing nets, butterfly nets and
similar nets; decoy “birds” ;
(other than those of Tax 92. 08
or 97. 05) and similar hunting
or shooting requisites:
8465 9507.1000 -Fishing rods 6 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, AU, HK,
MO, GE
6 CH
21 PK
8466 9507.2000 -Fish-hooks, whether or not with 6 0 AS, SG, 0 Favored Nation 80
fishing line CL, NZ, PE, LD
CR, AU, HK,
MO, GE
6 CH
14.7 KR
21 PK
8467 9507.3000 -Fishing reels 6 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, AU, HK,
MO, GE
6 CH
14.7 KR
21 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
6 CH
14.7 KR
18.9 PK
95.08 Roundabouts, swings, shooting
galleries and other fairground
amusements; travelling circuses
and travelling menageries;
travelling theatres:
1263
(%) Rate (%)
8469 9508.1000 -Travelling circuses and 6 0 AS, SG, 0 Favored Nation 100
travelling menageries CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
10.8 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
9.6 PK
1264
Chapter 96
Miscellaneous manufactured products
Note:
(a) Pencils for cosmetic or toilet uses (chapter 33);
(b) Products of Chapter 66 (for example, part of umbrellas or walking sticks);
(c) Imitation jewelry (Tax 71.17);
(d) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(e) Cutlery or other products of Chapter 82 with handles or other parts of carving or molding materials; Tax 96.01 or 96.02 applies, however, to
separately presented handles or other parts of such products;
(f) Products of chapter 90 (for example, spectacle frames (Tax 90.03), mathematical drawing pens (Tax 90.17), brushes of a kind specialized for
use in dentistry or for medical, surgical or veterinary purposes (Tax 90.18);
(g) Products of Chapter 91 (for example, clock or watch cases);
(h) Musical instruments or parts or accessories thereof (Chapter 92);
(i) Products of Chapter 93 (arms and parts thereof);
(j) Products of Chapter 94 (for example, furniture, lamps and lighting fittings);
(k) Products of Chapter 95 (toys, games, sports requisites);
(l) Works of art, collectors’ pieces or antiques (Chapter 97).
2. In Tax 96.02 the expression “vegetable or mineral carving material” means:
(a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);
(b) Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.
3. In Tax 96.03 the expression “prepared knots and tufts for broom or brush making” applies only to unmounted knots and tufts of animal hair,
vegetable fiber or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further
minor processes as trimming to shape at the top, to render them ready for such incorporation.
4. Products of this Chapter, other than those of Tax 96.01 to 96.06 or 96.15, remain classified in the Chapter whether or not composed wholly or
partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semiprecious stones (natural, synthetic or
reconstructed). However, Tax 96.01 to 96.06 and 96.15 include products in which natural or cultured pearls, precious or semi-precious stones
(natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.
(%) Rate (%)
96.01 Worked ivory, bone,,
tortoise-shell, horn, antlers,
coral, mother-of-pearl and
other animal carving material
and products of these materials
(including products obtained
by molding):
8471 9601.1000 -Worked ivory and products of 20 0 AS, SG, 0 Favored Nation 100
ivory CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
20 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
20 PK
ex96019000 Horn button blanks (except of ∆6
endangered animals)
1265
(%) Rate (%)
96.02 Worked vegetable or mineral
carving material and products of
these materials; molded or carved
products of wax, of stearin, of
natural gums or natural resins or
of modelling pastes, and other
molded or carved products, not
elsewhere specified or included;
worked, unhardened gelatin
(except gelatin of Tax 35.03) and
products of unhardened gelatin:
8473 9602.0010 ---Pharmaceutical capsules 5 0 AS, SG, 0 Favored Nation 40
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.2 CH
4.2 KR
4.5 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
7.5 CH
17.5 KR
25 PK
96.03 Brooms, brushes (including
brushes constituting parts of
machines, appliances or
vehicles), hand-operated
mechanical floor sweepers, not ;
motorized, mops and feather
dusters; prepared knots and
tufts for broom or brush
making; paint pads and rollers;
squeegees (other than roller
squeegees):
8475 9603.1000 -Brooms and brushes, consisting 12 0 AS, SG, 0 Favored Nation 100
of twigs or other vegetable CL, NZ, PE, 1LD1
materials bound together, with or CR, IS, AU,
without handles HK, MO, GE
7.5 CH
17.5 KR
25 PK
-Tooth brushes, shaving brushes,
hair brushes, nail brushes,
eyelash brushes and other toilet
brushes for use on the person,
including such brushes
constituting parts of appliances:
8476 9603.2100 --Tooth brushes, including 8 0 AS, SG, 0 Favored Nation 100
dental-plate brushes CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
7.5 CH
17.5 KR
25 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
4.5 CH
6 KR
6.8 PK
-Artists' brushes, waiting brushes
and similar brushes for the
application of cosmetics:
1266
(%) Rate (%)
8478 9603.3010 ---Artists’ brushes 8 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.8 AP
7.5 CH
13.5 PK
17.5 KR
8479 9603.3020 ---Writing brushes 8 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.2 AP
6 CH
12 KR
16.2 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
6 CH
17.5 KR
;
20.3 PK
-Paint, distemper, varnish or similar
brushes (other than brushes of Tax
9603.30); paint pads and rollers:
---Paint, distemper, varnish or
similar brushes:
8481 9603.4011 ---Of pigs', hogs' or boars' bristle 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
12 KR
20 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
16.1 KR
23 PK
8483 9603.4020 ---Paint pads and rollers 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
16.1 KR
23 PK
-Other brushes constituting parts
:
of machines, appliances or
vehicles:
--Brushes of metal wire
1267
(%) Rate (%)
8484 9603.5011 ---Constituting parts of machines 8 0 AS, SG, 0 Favored Nation 50
or appliances CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.6 KR
6.3 PK
7.3 CH
---Others:
8486 9603.5091 ---Constituting parts of machines 8 0 AS, SG, 0 Favored Nation 50
or appliances CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
6.3 PK
-Others:
8488 9603.9010 ---Feather dusters 6 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
6 CH
12.6 KR
17 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
12 PK
96.04 Hand sieves and hand riddles:
8490 9604.0000 Hand sieves and hand riddles 6 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
14.7 KR
21 PK
1268
(%) Rate (%)
96.05 Travel sets for personal toilet,
sewing or shoe or clothes
cleaning:
8491 9605.0000 Travel sets for personal toilet, 6 0 AS, SG, 0 Favored Nation 100
sewing or shoe or clothes CL, NZ, PE, 1LD1
cleaning CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
10.8 PK
96.06 Buttons, press-fasteners
snap-fasteners and press-studs,
button molds and other parts of
these products; button blanks:
8492 9606.1000 -Press-fasteners, snap-fasteners 6 0 AS, SG, 0 Favored Nation 100
and press-studs and parts thereof CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
14.7 KR
21 PK
-Buttons:
8493 9606.2100 --Of plastics, not covered with 6 0 AS, SG, 0 Favored Nation 100
textile material CL, NZ, PE, LD
CR, IS, AU,
HK, MO, TW,
GE
6 CH
14.7 KR
21 PK
8494 9606.2200 --Of base metal, not covered with 6 0 AS, SG, 0 Favored Nation 100
textile material CL, NZ, PE, LD
CR, IS, AU,
HK, MO, TW,
GE
4.5 CH
6 KR
10.8 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
10.8 PK
8496 9606.3000 Button molds and other parts of 6 0 AS, SG, 0 Favored Nation 100
buttons; button blanks CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
10.8 PK
96.07 Slide fasteners and parts
thereof:
-Slide fasteners:
1269
(%) Rate (%)
8497 9607.1100 --Fitted with chain scoops of base 6 0 AS, SG, 0 Favored Nation 130
metal CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
6 CH
14.7 KR
21 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.9 AP
6 CH
13.2 PK
14.7 KR
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6 CH
14.7 KR
21 PK
96.08 Ball pens; felt tipped and other
porous-tipped pens and
markers; fountain pens,
stylograph pens and other
pens; duplicating stylographs;
propelling or sliding pencils;
pen-holders, pencil-holders and
similar holders; parts
(including caps and clips) of the
foregoing products, other than
those of Tax 96.09:
8500 9608.1000 -Ball point pens 8 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.5 CH
5.2 AP
6 KR
6.8 PK
8501 9608.2000 Felt tipped and other 12 0 AS, SG, 0 Favored Nation 80
porous-tipped pens and markers CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
14.7 KR
21 PK
-Fountain pens, stylograph pens
and other pens:
8502 9608.3010 --Indian ink drawing pens 12 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
12.6 KR
21 PK
1270
(%) Rate (%)
8503 9608.3020 ---Fountain pens 12 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
6.3 CH
14.7 KR
21 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
6.3 CH
14.7 KR
21 PK
8505 9608.4000 -Propelling or sliding pencils 12 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
14.7 KR
21 PK
8506 9608.5000 Sets of products from two or 12 0 AS, SG, 0 Favored Nation 80
more of the foregoing Tax CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
14.7 KR
21 PK
8507 9608.6000 Refills for ball point pens, 12 0 AS, SG, 0 Favored Nation 80
comprising the ball point and CL, NZ, PE, 1LD1
ink-reservoir CR, IS, AU,
HK, MO, GE
6.3 CH
14.7 KR
21 PK
-Others:
8508 9608.9100 --Pen nibs and nib points 8 0 AS, SG, 0 Favored Nation 70
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
--Others:
8509 9608.9910 ---Of a kind used on machines or 8 0 AS, SG, 0 Favored Nation 40
instruments CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.3 CH
7 KR
12.6 PK
1271
(%) Rate (%)
8510 9608.9920 ---Duplicating stylographs; 12 0 AS, SG, 0 Favored Nation 80
pen-holders, pencil-holders and CL, NZ, PE, 1LD1
similar holders CR, IS, AU,
HK, MO, GE
6.3 CH
14.7 KR
21 PK
CL, NZ, PE, 1LD1
CR, CH, IS,
AU, HK, MO,
GE
14.7 KR
21 PK
96.09 Pencils (other than pencils of Tax
96.08), crayons, pencil leads,
pastels, drawing charcoals, writing
or drawing chalks and tailors'
chalks:
-Pencils and crayons, with leads
encased in a rigid sheath:
8512 9609.1010 ---Pencils 12 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
6.3 CH
14.7 KR
21 PK
8513 9609.1020 ---Crayons 12 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
14.7 KR
21 PK
8514 9609.2000 -Pencil leads, black or colored 12 0 AS, SG, 0 Favored Nation 80
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
6.3 CH
14.7 KR
21 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
10.8 PK
96.10 Slates and boards, with writing
or drawing surfaces, whether
or not framed:
1272
(%) Rate (%)
8516 9610.0000 Slates and boards, with writing or 6 0 AS, SG, 0 Favored Nation 80
drawing surfaces. whether or not CL, NZ, PE, 1LD1
framed CR, IS, AU,
HK, MO, GE
4.5 CH
6 KR
10.8 PK
96.11 Date, sealing or numbering stamps,
and the like (including devices for
printing or embossing labels),
designed for operating in the hand;
hand-operated composing sticks
and hand printing sets
incorporating such composing
sticks:
8517 9611.0000 Date, sealing or numbering 8 0 AS, SG, CL, NZ, PE, CR, 0 Favored Nation 80
stamps, and the like (including IS, AU, HK, MO, GE 1LD1
devices for printing or embossing 6.3 CH
labels), designed for operating in 14.7 KR
the hand; hand-operated
21 PK
composing sticks and hand
printing sets incorporating such
composing sticks:
96.12 Typewriter or similar ribbons,
inked or otherwise prepared
for giving impressions, whether
or not on spools or in
cartridges; ink-pads, whether
or not inked, with or without
boxes:
8518 9612.1000 -Inked ribbons 8 0 AS, SG, 0 Favored Nation 35
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.2 CH
4.5 PK
6.3 KR
8519 9612.2000 -Ink-pads 10 0 AS, SG, 0 Favored Nation 100
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
7.5 CH
17.5 KR
25 PK
96.13 Cigarette lighters and other
lighters, whether or not
mechanical or electrical, and
parts thereof other than flints
and wicks:
8520 9613.1000 -Pocket lighters, gas fueled, 10 0 AS, SG, 0 Favored Nation 130
non-refillable CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
7.5 CH
17.5 KR
25 PK
8521 9613.2000 -Pocket lighters, gas fueled, 10 0 AS, SG, 0 Favored Nation 130
refillable CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
7.5 CH
1273
17.5 KR
25 PK
(%) Rate (%)
8522 9613.8000 -Other lighters 10 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
7.5 CH
17.5 KR
25 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
7.5 CH
17.5 KR
25 PK
96.14 Smoking pipes (including pipe
bowls) and cigar or cigarette
holders, and parts thereof:
8524 9614.0010 ---Pipes and pipe bowls 10 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
7.5 CH
25 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
7.5 CH
25 PK
96.15 Combs, hair-slides and the like;
hairpins, curling pins, curling
grips, hair-curlers and the like,
other than those of Tax 85.16, and
parts thereof:
-Combs, hair-slides and the like:
8526 9615.1100 --Of hard rubber or plastics 6 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
5.4 CH
7.2 KR
13 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
5.4 CH
7.2 KR
18 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.9 AP
5.4 CH
7.2 KR
1274
13 PK
(%) Rate (%)
96.16 Scent sprays and similar toilet
sprays, and mounts and heads ,
therefor; powder puffs and
pads for the application of
cosmetics or toilet products:
8529 9616.1000 -Scent sprays and similar toilet 6 0 AS, SG, 0 Favored Nation 130
sprays, and mounts and heads CL, NZ, PE, 1LD1
therefor CR, IS, AU,
HK, MO, GE
3.9 AP
5.4 CH
7.2 KR
13 PK
8530 9616.2000 Powder-puffs and pads for the 6 0 AS, SG, 0 Favored Nation 130
application of cosmetics or toilet CL, NZ, PE, 1LD1
products CR, IS, AU,
HK, MO, GE
3.9 AP
5.4 CH
7.2 KR
13 PK
96.17 Vacuum flasks and other vacuum
vessels, complete with cases; parts
thereof, other than glass inners:
---Vacuum flasks:
8531 9617.0011 ----Glass bottle 8 0 AS, SG, 0 Favored Nation 130
CL, NZ, PE, 1LD1
CR, IS, AU,
, HK, MO, GE
7.2 CH
16.8 KR
24 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
7.2 CH
16.8 KR
24 PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
5.4 CH
7.2 KR
18 PK
96.18 Tailors' dummies and other lay
figures; automata and other
animated displays used for
shop window dressing:
8534 9618.0000 Tailors' dummies and other lay 10 0 AS, SG, 0 Favored Nation 80
figures; automata and other CL, NZ, PE, 1LD1
animated displays used for shop CR, IS, AU,
window dressing HK, MO, GE
6.3 CH
14.7 KR
21 PK
1275
(%) Rate (%)
96.19 Sanitary towels (pads) and
tampons, napkins and napkin
liners for babies and similar
products, of any material:
Sanitary towels (pads) and
tampons, napkins and napkin
liners for babies and similar
products, of any material:
---Diapers and napkins
8535 9619.0011 ----For babies 4∆0 0 AS, PK, CL, NZ, AU, 0 Favored Nation 80
HK, MO, TW, GE LD
8536 9619.0019 ----Others 4∆0 0 AS, PK, CL, NZ, AU, 0 Favored Nation 80
HK, MO, TW, GE LD
8537 9619.0020 ---Sanitary towels(pads) and 4 0 AS, CL, 0 Favored Nation 80

tampons NZ, PE, CR, LD
CH, IS, AU,
HK, MO, TW,
GE
4 KR
6.8 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, TW,
GE
3.9 AP
4.2 CH
5.6 KR
6.8 PK
96.20 Monopods, bipods, tripods and
similar products:
8539 9620.0000 Monopods, bipods, tripods and 8 0 PK, PE, CR, 0 Favored Nation 80
similar products: CH, IS, KR, LD
AU, HK, MO,
GE
1276
SECTION XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
Chapter 97
Works of art, collectors' pieces and antiques
Note:
(a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of Tax 49. 07;
(b) Theatrical scenery, studio back-cloths or the like, of painted canvas (Tax 59.07) except if they may be classified in Tax 97.06;
(c) Pearls, natural or cultured, or precious or semi-precious stones (Tax 71.01 to 71.03).
2. For the purposes of Tax 97. 02, the expression “original engravings, prints and lithographs” means impressions produced directly, in black and
white or in color, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him,
but not including any mechanical or photomechanical process.
3. Tax 97. 03 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these
products are designed or created by artists.
4. (a) Subject to Notes 1 to 3 above, products of this Chapter are to be classified in this Chapter and not in any other Chapter of the
Nomenclature.
(b) Tax 97.06 does not apply to products of the preceding Tax of this Chapter.
5. Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with
those products, provided they are of a kind and of a value normal to those products. Frames which are not of a kind or of a value normal to the
products referred to in this Note are to be classified separately.
(%) Rate (%)
97.01 Paintings, drawings and pastels,
executed entirely by hand, other
than drawings of Tax 49.06 and
other than hand-painted or
hand-decorated manufactured
products; collages and similar
decorative plaques:
-Paintings, drawings and pastels:
---The originals:
8540 9701.1011 ----Thangka 6 0 AS, SG, 0 Favored Nation 50
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
3.6 CH
4.8 KR
5.4 PK
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
1 CH
4.8 KR
5.4 PK
8542 9701.1020 ---Reproductions 6 0 AS, SG, 0 Favored Nation 50
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
1277
4.2 CH
5.6 KR
10.1 PK
1278
(%) Rate (%)
CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
4.2 CH
5.6 KR
10.1 PK
97.02 Original engravings, prints and
lithographs:
8544 9702.0000 Original engravings, prints and 1 0 AS, SG, 0 Favored Nation 50
lithographs CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO, GE
1 CH
4.8 KR
5.4 PK
97.03 Original sculptures and
statuary, in any material:
8545 9703.0000 Original sculptures and statuary, 1 0 AS, SG, 0 Favored Nation 50
in any material CL, NZ, PE, LD
CR, IS, AU,
HK, MO, GE
1 CH
4.8 PK, KR
97.04 Used or unused postage or
revenue stamps, stamp
postmarks, first-day covers,
postal stationery (stamped
paper), and the like, other than
those of Tax 49.07:
8546 9704.0010 ---Postage 4 0 AS, CL, NZ, PE, CR, CH, 0 Favored Nation 50
4 GE
PK
CL, NZ, PE, 1LD1
CR, IS, AU,
HK, MO
4.2 CH
5.6 KR, GE
6.3 PK
97.05 Collections and collectors’
pieces of zoological, botanical,
mineralogical, anatomical,
historical, archaeological,
paleontological, ethnographic
or numismatic interest:
8548 9705.0000 Collections and collectors’ pieces 0 0 Favored Nation 0
of zoological, botanical, LD
mineralogical, anatomical,
historical, archaeological,
paleontological, ethnographic or
numismatic interest:
97.06 Other antiques of an age
exceeding one hundred years
8549 9706.0000 Other antiques of an age 0 0 Favored Nation 0
exceeding one hundred years LD
1279

Product List - China - DFQF PDF

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The product list of zero tariff treatment of 97% of the tax products

originating from Bangladesh to China since July1, 2020

(among the total 8549).

① MFN Rate: 1.3 yuan/kg。

① MFN Rate: 0.6 yuan/kg。

① MFN Rate: 0.5 yuan/kg

02.10 Meat and edible meat offal,

-Others, including edible

267 0303.9100 --Livers, roes, milt 7 0 AS, CL, 0 Favored Nation 50

03.05 Fish, dried, salted or in brine;

336 0305.5990 ---Others 7 0 AS, CL, 0 AP, MM, 80

--Other shrimps and prawns:

--Others, including flours, meals

-Snails, other than sea snails:

-Rhododendrons and azaleas,

-Roses, grafted or not:

06.03 Cut flowers and flower buds of

06.04 Foliage, branches and other

563 0702.0000 Tomatoes, fresh or chilled 13 0 AS, CL, 0 Favored Nation 70

-Vigna and Phaseolus:

--Small red beans (Adzuki):

--Kidney beans, including white

07.14 Manioc, arrowroot, salep,

ex08119090 Avocados, frozen ∆7

08.13 Fruit, dried, other than that of

ex08134090 Dried cranberry ∆15

08.14 Peel of citrus fruit or melons

775 0901.1200 --Decaffeinated 8 0 CL, NZ, CH, IS, KR, 0 KH, 50

777 0901.2200 --Decaffeinated 15 0 AS, CL, NZ, IS, AU, 0 KH, 80

09.02 Tea, whether or not flavored:

790 0903.0000 Mate 10 0 AS, SG, 0 Favored Nation LD 100

798 0906.1900 --Others 5 0 AS, PK, CL, NZ, 0 Favored Nation LD 50

799 0906.2000 -Crushed or ground 15 0 AS, SG, 0 Favored Nation 1LD1 50

09.08 Nutmeg, mace and cardamoms:

803 0908.1200 --Crushed or ground 8 0 AS, CL, NZ, PE, 0 KH, 30

805 0908.2200 --Crushed or ground 8 0 AS, CL, NZ, PE, 0 KH, 30

807 0908.3200 --Crushed or ground 3 0 AS, PK, CL, NZ, 0 KH, 14

Seeds of anise, star anise,

-Seeds of pimpinella or star anise,

--Crushed nor ground:

09.10 Ginger, saffron, turmeric

10.05 Maize (corn):

-Fonio (Digitaria spp.)

858 1101.0000 Wheat or maslin flour 65① 0 HK, MO 130

11.03 Cereal groats, meal and pellets:

11.04 Cereal grains otherwise worked

875 1104.2300 --Of maize (corn ) 65① 0 HK, MO 180

11.05 Flour, meal, powder, flakes,

11.06 Flour, meal and powder of the

11.07 Malt, whether or not roasted:

11.08 Starches; inulin:

12.02 Ground-nuts, not roasted or

12.04 Linseed, whether or not broken

12.05 Rape or colza seeds, whether or

12.06 Sunflower seeds, whether or

12.07 Other oil seeds and oleaginous

-Castor oil seeds：

990 1212.2169 ----Other 15 0 AS, CL, 0 Favored Nation 70

12.13 Cereal straw and husks,

Notes in our country:

1013 1301.9030 ---Asafoetida 3 0 AS, PK, CL, NZ, 0 Favored Nation LD 17

1018 1302.1300 --Of hops 10 0 AS, SG, 0 Favored Nation LD 80