L_2004327EN.01000101.xml

ANNEX I

COMBINED NOMENCLATURE

SUMMARY

PART ONE — PRELIMINARY PROVISIONS

Section I — General rules

General rules for the interpretation of the Combined Nomenclature

General rules concerning duties

General rules applicable both to nomenclature and to duties

Section II — Special provisions

Goods for certain categories of ships, boats and other vessels and for drilling or production platforms

Civil aircraft and goods for use in civil aircraft

Pharmaceutical products

Standard rate of duty

Containers and packing materials

Favourable tariff treatment by reason of the nature of the goods

Signs, abbreviations and symbols

Supplementary units

PART TWO — SCHEDULE OF CUSTOMS DUTIES

Section I

Live animals; animal products

Chapter

Live animals

Meat and edible meat offal

Fish and crustaceans, molluscs and other aquatic invertebrates

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

Products of animal origin, not elsewhere specified or included

Section II

Vegetable products

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

Edible vegetables and certain roots and tubers

Edible fruit and nuts; peel of citrus fruit or melons

Coffee, tea, maté and spices

Cereals

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

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

102

Lac; gums, resins and other vegetable saps and extracts

107

Vegetable plaiting materials; vegetable products not elsewhere specified or included

109

Section III

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

110

Section IV

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

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

122

Sugars and sugar confectionery

128

Cocoa and cocoa preparations

133

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

135

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

139

Miscellaneous edible preparations

156

Beverages, spirits and vinegar

160

Residues and waste from the food industries; prepared animal fodder

170

Tobacco and manufactured tobacco substitutes

175

Section V

Mineral products

Salt; sulphur; earths and stone; plastering materials, lime and cement

178

Ores, slag and ash

184

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

187

Section VI

Products of the chemical or allied industries

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

196

Organic chemicals

210

Pharmaceutical products

234

Fertilisers

239

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

242

Essential oils and resinoids; perfumery, cosmetic or toilet preparations

246

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster

250

Albuminoidal substances; modified starches; glues; enzymes

253

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

256

Photographic or cinematographic goods

257

Miscellaneous chemical products

261

Section VII

Plastics and articles thereof; rubber and articles thereof

Plastics and articles thereof

269

Rubber and articles thereof

285

Section VIII

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

Raw hides and skins (other than furskins) and leather

292

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

297

Furskins and artificial fur; manufactures thereof

300

Section IX

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

Wood and articles of wood; wood charcoal

303

Cork and articles of cork

313

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

314

Section X

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

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

316

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

318

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

330

Section XI

Textiles and textile articles

Silk

337

Wool, fine or coarse animal hair; horsehair yarn and woven fabric

339

Cotton

343

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

350

Man-made filaments

353

Man-made staple fibres

357

Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

364

Carpets and other textile floor coverings

368

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

370

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

373

Knitted or crocheted fabrics

377

Articles of apparel and clothing accessories, knitted or crocheted

380

Articles of apparel and clothing accessories, not knitted or crocheted

389

Other made-up textile articles; sets; worn clothing and worn textile articles; rags

399

Section XII

Footwear, headgear, umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair

Footwear, gaiters and the like; parts of such articles

404

Headgear and parts thereof

410

Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding crops and parts thereof

411

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

412

Section XIII

Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware

Articles of stone, plaster, cement, asbestos, mica or similar materials

413

Ceramic products

418

Glass and glassware

422

Section XIV

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coins

430

Section XV

Base metals and articles of base metal

Iron and steel

437

Articles of iron or steel

456

Copper and articles thereof

469

Nickel and articles thereof

475

Aluminium and articles thereof

478

(Reserved for possible future use in the harmonised system)

Lead and articles thereof

483

Zinc and articles thereof

486

Tin and articles thereof

488

Other base metals; cermets; articles thereof

490

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

494

Miscellaneous articles of base metal

499

Section XVI

Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

503

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

555

Section XVII

Vehicles, aircraft, vessels and associated transport equipment

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

589

Vehicles other than railway or tramway rolling stock, and parts and accessories thereof

592

Aircraft, spacecraft, and parts thereof

603

Ships, boats and floating structures

605

Section XVIII

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

608

Clocks and watches and parts thereof

625

Musical instruments; parts and accessories of such articles

629

Section XIX

Arms and ammunition; parts and accessories thereof

631

Section XX

Miscellaneous manufactured articles

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings

633

Toys, games and sports requisites; parts and accessories thereof

638

Miscellaneous manufactured articles

643

Section XXI

Works of art, collectors' pieces and antiques

648

Complete industrial plant

649

(Reserved for special uses determined by the competent Community authorities)

PART THREE — TARIFF ANNEXES

Section I — Agricultural annexes

Annex 1

Agricultural components (EA), additional duties for sugar (AD S/Z) and additional duties for flour (AD F/M)

659

Annex 2

Products to which an entry price applies

677

Section II — Lists of pharmaceutical substances which qualify for duty-free treatment

Annex 3

List of International Non-proprietary Names (INNs), provided for pharmaceutical substances by the World Health Organisation, which are free of duty

713

Annex 4

List of prefixes and suffixes which, in combination with the INNs of Annex 3, describe the salts, esters or hydrates of INNs; these salts, esters and hydrates are free of duty, on condition that they are classifiable in the same 6-digit HS-subheading as the corresponding INN

811

Annex 5

Salts, esters and hydrates of INNs, which are not classified in the same HS-heading as the corresponding INNs and which are free of duty

817

Annex 6

List of pharmaceutical intermediates, i.e. compounds used for the manufacture of finished pharmaceutical products, which are free of duty

819

Section III — Quotas

Annex 7

WTO tariff quotas to be opened by the competent Community authorities

839

Section IV — Favourable tariff treatment by reason of the nature of the goods

Annex 8

Goods unfit for consumption (list of denaturants)

861

Annex 9

Certificates

867

PART ONE

PRELIMINARY PROVISIONS

SECTION I

GENERAL RULES

A. General rules for the interpretation of the Combined Nomenclature

Classification of goods in the Combined Nomenclature shall be governed by the following principles:

The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

(a)

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

(b)

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

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

(a)

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

(b)

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

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

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

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

(a)

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

(b)

subject to the provisions of rule 5(a), packing materials and packing containers (1) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.

B. General rules concerning duties

The customs duties applicable to imported goods originating in countries which are Contracting Parties to the General Agreement on Tariffs and Trade or with which the European Community has concluded agreements containing the most-favoured-nation tariff clause shall be the conventional duties shown in column 3 of the schedule of duties. Unless the context requires otherwise, these conventional duties are applicable to goods, other than those referred to above, imported from any third country.

The conventional rates of duty reproduced in column 3 are applicable from 1 January 2005.

When autonomous rates of duty are lower than the conventional rates of duty, the autonomous duties, shown by means of a footnote, are applicable.

2.	Paragraph 1 shall not apply where special autonomous customs duties are provided for in respect of goods originating in certain countries or where preferential customs duties are applicable in pursuance of agreements.

3.	Paragraphs 1 and 2 shall not preclude the Member States from applying customs duties other than those of the Common Customs Tariff where the application of such other duties is justified by Community law.

4.	The duties expressed as percentage rates are ad valorem duties.

5.	The symbol ‘EA’ indicates that the goods concerned are chargeable with an ‘agricultural component’ fixed in accordance with Annex 1.

6.	The symbol ‘AD S/Z’ or ‘AD F/M’ in Chapters 17 to 19 indicates that the maximum rate of duty consists of an ad valorem duty plus an additional duty for certain forms of sugar or for flour. This additional duty is fixed in accordance with the provisions of Annex 1.

In Chapter 22, the symbol ‘€ /% vol/hl’ means that a specific duty, expressed in euro, is to be calculated for each percentage volume of alcohol per hectolitre. Thus, a beverage having an alcohol content by volume of 40 % is to be charged as follows:

—	‘€ 1/% vol/hl’ = € 1 × 40, giving a duty of € 40 per hectolitre, or

—	‘€ 1/% vol/hl + € 5/hl’ = € 1 × 40 plus € 5, giving a duty of € 45 per hectolitre.

Where, in addition, a minimum (MIN) value is shown, for example ‘€ 1,6/% vol/hl MIN € 9/hl’, it means that the duty, calculated on the basis of the abovementioned rule, is to be compared with the minimum duty, for example ‘€ 9/hl’, and the higher of the two is to be applied.

C. General rules applicable both to nomenclature and to duties

1.	Unless provided otherwise, the provisions relating to customs value shall be applied to determine, in addition to the value for the assessment of ad valorem customs duties, the values by reference to which the scope of certain headings or subheadings is defined.

The dutiable weight, in the case of goods chargeable by weight, and the weights by reference to which the scope of certain headings or subheadings is defined, shall be taken to be:

(a)	in the case of a reference to ‘gross weight’, the aggregate weight of the goods and of all the packing materials and packing containers;

(b)	in the case of a reference to ‘net weight’ or simply to ‘weight’ without qualification, the weight of the goods themselves without packing materials and packing containers of any kind.

The equivalent in national currencies of the euro, for Member States other than participating Member States as defined in Council Regulation (EC) No 974/98 (2) (hereafter called ‘non-participating Member States’), shall be fixed in accordance with Article 18 of Council Regulation (EEC) No 2913/92 (3).

Goods eligible for favourable tariff treatment by reason of their end-use:

Where the import duty applicable under the end-use arrangements to goods for a specific end-use is not lower than that which would otherwise be applicable to the goods, the said goods shall be classified in the CN code referring to the end-use and Articles 291 to 300 of Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993) shall not apply.

SECTION II

SPECIAL PROVISIONS

A. Goods for certain categories of ships, boats and other vessels and for drilling or production platforms

Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels listed in the following schedule, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.

Customs duties shall be suspended in respect of:

(a)

goods intended for incorporation in drilling or production platforms:

(1)	fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or

(2)	floating or submersible, of subheading 8905 20,

for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.

Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of machines and apparatus which do not affect permanently, and are not integral parts of the platforms and which are used on board for the construction, repair, maintenance, conversion or equipping of these platforms are regarded also as being used for incorporation in drilling or production platforms;

(b)	tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

CN code	Description
(1)	(2)
8901	Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods:
8901 10	Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds:
8901 10 10	Seagoing
8901 20	Tankers:
8901 20 10	Seagoing
8901 30	Refrigerated vessels, other than those of subheading 8901 20:
8901 30 10	Seagoing
8901 90	Other vessels for the transport of goods and other vessels for the transport of both persons and goods:
8901 90 10	Seagoing
8902 00	Fishing vessels; factory ships and other vessels for processing or preserving fishery products:
	Seagoing:
8902 00 12	Of a gross tonnage exceeding 250
8902 00 18	Of a gross tonnage not exceeding 250
8903	Yachts and other vessels for pleasure or sports; rowing boats and canoes:
	Other
8903 91	Sailboats, with or without auxiliary motor:
8903 91 10	Seagoing
8903 92	Motorboats, other than outboard motorboats:
8903 92 10	Seagoing
8904 00	Tugs and pusher craft:
8904 00 10	Tugs
	Pusher craft:
8904 00 91	Seagoing
8905	Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms:
8905 10	Dredgers:
8905 10 10	Seagoing
8905 90	Other:
8905 90 10	Seagoing
8906	Other vessels, including warships and lifeboats other than rowing boats:
8906 10 00	Warships
	Other:
8906 90 10	Seagoing

3.	The suspensions shall be subject to conditions laid down in the relevant Community provisions with a view to customs control of the use of such goods.

B. Civil aircraft and goods for use in civil aircraft

Relief from customs duty is provided for:

—	civil aircraft,

—	certain goods for use in civil aircraft and for incorporation therein in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion,

—	ground flying-trainers and their parts, for civil use.

These goods are covered by subheadings (4) with a footnote reference in the following terms: ‘Entry under this subheading is subject to the conditions laid down in the relevant Community provisions (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1) and subsequent amendments). See also section II, paragraph B, of the preliminary provisions.’

2.	For the purposes of paragraph 1, ‘civil aircraft’ means aircraft other than aircraft used in military or similar services in the Member States which carry a military or non-civil registration.

3.	For the purposes of paragraph 1, second indent, the expression ‘for use in civil aircraft’ in all relevant subheadings (4) shall include goods for use in ground flying trainers for civil use.

C. Pharmaceutical products

Relief from customs duty is provided for pharmaceutical products of the following categories:

(i)	pharmaceutical substances which are covered by the CAS RN (chemical abstracts service registry numbers) and the international non-proprietary names (INNs) listed in Annex 3;

(ii)	salts, esters and hydrates of INNs which are described by combining INNs of Annex 3 with prefixes or suffixes of Annex 4, provided such products are classifiable in the same 6-digit HS-subheadings as the relevant INN;

(iii)

salts, esters and hydrates of INNs which are listed in Annex 5 and which are not classifiable in the same 6-digit HS-subheadings as the corresponding INNs;

(iv)	pharmaceutical intermediates, i.e. compounds used in the manufacture of finished pharmaceutical products which are covered by the CAS RN and the chemical names, listed in Annex 6.

Special cases:

(i)

INNs cover only those substances described in the lists of recommended and proposed INNs published by the World Health Organisation (WHO). Where the number of substances covered by an INN is less than that covered by the CAS RN, only those substances covered by the INN will be subject to duty-free treatment;

(ii)	where a product of Annex 3 or Annex 6 is identified by a CAS RN corresponding to a specific isomer, only that isomer may qualify for duty-free treatment;

(iii)

double derivatives (salts, esters and hydrates) of INNs identified by a combination of an INN of Annex 3 with a prefix or suffix of Annex 4 qualify for duty-free treatment, provided they are classifiable in the same 6-digit HS-subheading as the relevant INN:

example: alanine methyl ester, hydrochloride;

(iv)	where an INN of Annex 3 is a salt (or an ester), no other salt (or ester) of the acid corresponding to the INN may qualify for duty-free treatment: example: oxprenoate potassium (INN): duty-free oxprenoate sodium: not duty-free.

D. Standard rate of duty

Customs duty shall be charged at the flat rate of 3,5 % ad valorem on goods:

—	contained in consignments sent by one private individual to another, or

—	contained in travellers' personal luggage,

provided that such importations are not of a commercial nature.

This flat-rate 3,5 % customs duty shall apply, provided that the value of the goods subject to import duty does not exceed € 350 per consignment or per traveller.

Such flat-rate assessment shall not apply to goods of Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 31 or in Article 46 of Council Regulation (EEC) No 918/83 (5).

Importations shall be treated as not being of a commercial nature if:

(a)

in the case of goods contained in consignments sent by one private individual to another, such consignments:

—	are of an occasional nature,

—	contain goods exclusively for the personal use of the consignee or his family, which do not by their nature or quantity reflect any commercial interest,

—	are sent to the consignee by the consignor free of payment of any kind;

(b)

in the case of goods contained in travellers' personal luggage, they:

—	are of an occasional nature, and

—	consist exclusively of goods for the personal use of the travellers or their families, or of goods intended as presents; the nature and quantity of such goods must not be such as might indicate that they are being imported for commercial reasons.

The flat rate of customs duty shall not apply to goods imported under the conditions set out in paragraphs 1 and 2 if the person entitled has, before the said flat rate is applied to them, requested that they be subject to the customs duties appropriate to them. All the goods making up the consignment shall then be subject to the import duties which are appropriate to them, without prejudice to the duty-free admission provided for pursuant to Articles 29 to 31 and 45 to 49 of Regulation (EEC) No 918/83.

For the purposes of the first subparagraph, import duties shall mean both customs duties and charges having equivalent effect and other import charges provided for under the common agricultural policy or under specific arrangements applicable to certain goods resulting from the processing of agricultural products.

4.	Non-participating Member States may round off the amount in national currencies resulting from the conversion of the sum of € 350.

Non-participating Member States may maintain unchanged the equivalent in national currency of the sum of € 350 if, at the time of the annual adjustment provided for in Article 18(2) of Regulation (EEC) No 2913/92 the conversion of this amount, before the rounding off provided for in paragraph 4, results in a change of less than 5 % in the equivalent in national currency, or in a reduction thereof.

E. Containers and packing materials

The following provisions are applicable to the containers and packing materials referred to in general interpretative rule 5(a) and (b) and put into free circulation at the same time as the goods which they contain or with which they are presented.

When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they shall be:

(a)

chargeable at the same rate of customs duty as the goods:

—	where such goods are subject to an ad valorem customs duty, or

—	where they are to be included in the dutiable weight of the goods;

(b)

admitted free of customs duties:

—	where the goods are free of customs duty, or

—	where the goods are dutiable otherwise than by reference to weight or value, or

—	where the weight of the containers and packing materials is not to be included in the dutiable weight of the goods.

Where containers and packing materials covered by the provisions of paragraph 1(a) and (b) contain or are presented with goods of several different tariff descriptions, the weight and value of the containers and packing materials shall, for the purpose of determining their dutiable weight or value, be apportioned among all the goods contained, in proportion to the weight or value of those goods.

F. Favourable tariff treatment by reason of the nature of the goods

Under certain conditions, favourable tariff treatment by reason of the nature of the goods is provided for:

—	goods unfit for consumption,

—

seeds,

—	bolting cloth, not made up,

—	certain types of fresh table grapes, cheese fondues, tobacco and nitrate.

These goods are covered by subheadings (6) with a footnote reference in the following terms: ‘Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.’

Goods unfit for consumption for which favourable tariff treatment is granted by reason of their nature are listed in Annex 8 by reference to the heading under which they are classified together with the description and the quantities of the denaturants used. Such goods are presumed to be unfit for consumption when the goods to be denatured and the denaturants are homogeneously mixed and their separation is economically not viable.

The goods listed below shall be classified in the appropriate headings for seed or for sowing, provided that the goods comply with the relevant Community provisions:

—	for sweetcorn, spelt, hybrid maize, rice and sorghum (Council Directive 66/402/EEC (7)),

—	for seed potatoes (Council Directive 2002/56/EC of 13 June 2002 (8)),

—	for oil seeds and oleaginous fruits (Council Directive 2002/57/EC of 13 June 2002 (9)).

When hybrid sweetcorn, spelt, hybrid maize, rice, hybrid sorghum or oil seeds and oleaginous fruits are of a kind to which the agricultural provisions do not apply, favourable tariff treatment by reason of their nature shall be granted, provided that it is established that the goods are actually intended for sowing.

4.	Bolting cloth, not made up, is granted favourable tariff treatment on the condition that the goods are indelibly marked in a way identifying them as being intended for bolting or similar industrial purposes.

5.	Fresh table grapes, cheese fondues, tobacco and nitrate are granted favourable tariff treatment on production of a duly endorsed certificate. The particular provisions to be applied and the model of the certificates are set out at Annex 9.

SIGNS, ABBREVIATIONS AND SYMBOLS

★	Refers to new code numbers
■	Refers to code numbers used the previous year but with differing coverage
AD F/M	Additional duty on flour
AD S/Z	Additional duty on sugar
b/f	Bottle flask
cm/s	Centimetre(s) per second
EA	Agricultural component
€	Euro
INN	International non-proprietary name
INNM	International non-proprietary name modified
ISO	International Organisation for Standardisation
Kbit	1 024 bits
kg/br	Kilogram, gross
kg/net	Kilogram, net
kg/net eda	Kilogram drained net weight
100 kg/net mas	Hundred kilograms net, of dry matter
MAX	Maximum
Mbit	1 048 576 bits
MIN	Minimum
ml/g	Millilitre(s) per gram
RON	Research octane number

Note:

A heading number placed between square brackets in column 1 of the schedule of customs duties indicates that the heading has been deleted (for example, heading [1519]).

SUPPLEMENTARY UNITS

c/k	Carats (1 metric carat = 2 × 10 - 4 kg)
ce/el	Number of cells
ct/l	Carrying capacity in tonnes (10)
g	Gram
gi F/S	Gram of fissile isotopes
GT	Gross tonnage
kg C5H14ClNO	Kilogram of choline chloride
kg H2O2	Kilogram of hydrogen peroxide
kg K2O	Kilogram of potassium oxide
kg KOH	Kilogram of potassium hydroxide (caustic potash)
kg met.am.	Kilogram of methylamines
kg N	Kilogram of nitrogen
kg NaOH	Kilogram of sodium hydroxide (caustic soda)
kg/net eda	Kilogram drained net weight
kg P2O5	Kilogram of diphosphorus pentaoxide
kg 90 % sdt	Kilogram of substance 90 % dry
kg U	Kilogram of uranium
1 000 kWh	Thousand kilowatt hours
l	Litre
1 000 l	Thousand litres
l alc. 100 %	Litre pure (100 %) alcohol
m	Metre
m2	Square metre
m3	Cubic metre
1 000 m3	Thousand cubic metres
pa	Number of pairs
p/st	Number of items
100 p/st	Hundred items
1 000 p/st	Thousand items
TJ	Terajoule (gross calorific value)

PART TWO

SCHEDULE OF CUSTOMS DUTIES

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Notes

1.	Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

2.	Except where the context otherwise requires, throughout the nomenclature any reference to ‘dried’ products also covers products which have been dehydrated, evaporated or freeze-dried.

CHAPTER 1

LIVE ANIMALS

Note

This chapter covers all live animals, except:

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

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

(c)	animals of heading 9508.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
0101	Live horses, asses, mules and hinnies:
0101 10	Pure-bred breeding animals:
0101 10 10	Horses (12)	Free	p/st
0101 10 90	Other	7,7	p/st
0101 90	Other:
	Horses:
0101 90 11	For slaughter (13)	Free	p/st
0101 90 19	Other	11,5	p/st
0101 90 30	Asses	7,7	p/st
0101 90 90	Mules and hinnies	10,9	p/st
0102	Live bovine animals:
0102 10	Pure-bred breeding animals (14):
0102 10 10	Heifers (female bovines that have never calved)	Free	p/st
0102 10 30	Cows	Free	p/st
0102 10 90	Other	Free	p/st
0102 90	Other:
	Domestic species:
0102 90 05	Of a weight not exceeding 80 kg	10,2 + 93,1 €/100 kg/net (11)	p/st
	Of a weight exceeding 80 kg but not exceeding 160 kg:
0102 90 21	For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 90 29	Other	10,2 + 93,1 €/100 kg/net (11)	p/st
	Of a weight exceeding 160 kg but not exceeding 300 kg:
0102 90 41	For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 90 49	Other	10,2 + 93,1 €/100 kg/net (11)	p/st
	Of a weight exceeding 300 kg:
	Heifers (female bovines that have never calved):
0102 90 51	For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 90 59	Other	10,2 + 93,1 €/100 kg/net (11)	p/st
	Cows:
0102 90 61	For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 90 69	Other	10,2 + 93,1 €/100 kg/net (11)	p/st
	Other:
0102 90 71	For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 90 79	Other	10,2 + 93,1 €/100 kg/net (11)	p/st
0102 90 90	Other	Free	p/st
0103	Live swine:
0103 10 00	Pure-bred breeding animals (15)	Free	p/st
	Other:
0103 91	Weighing less than 50 kg:
0103 91 10	Domestic species	41,2 €/100 kg/net	p/st
0103 91 90	Other	Free	p/st
0103 92	Weighing 50 kg or more:
	Domestic species:
0103 92 11	Sows having farrowed at least once, of a weight of not less than 160 kg	35,1 €/100 kg/net	p/st
0103 92 19	Other	41,2 €/100 kg/net	p/st
0103 92 90	Other	Free	p/st
0104	Live sheep and goats:
0104 10	Sheep:
0104 10 10	Pure-bred breeding animals (16)	Free	p/st
	Other:
0104 10 30	Lambs (up to a year old)	80,5 €/100 kg/net (11)	p/st
0104 10 80	Other	80,5 €/100 kg/net (11)	p/st
0104 20	Goats:
0104 20 10	Pure-bred breeding animals (16)	3,2	p/st
0104 20 90	Other	80,5 €/100 kg/net (11)	p/st
0105	Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls:
	Weighing not more than 185 g:
0105 11	Fowls of the species Gallus domesticus:
	Grandparent and parent female chicks:
0105 11 11	Laying stocks	52 €/1 000 p/st	p/st
0105 11 19	Other	52 €/1 000 p/st	p/st
	Other:
0105 11 91	Laying stocks	52 €/1 000 p/st	p/st
0105 11 99	Other	52 €/1 000 p/st	p/st
0105 12 00	Turkeys	152 €/1 000 p/st	p/st
0105 19	Other:
0105 19 20	Geese	152 €/1 000 p/st	p/st
0105 19 90	Ducks and guinea fowls	52 €/1 000 p/st	p/st
	Other:
0105 92 00	Fowls of the species Gallus domesticus weighing not more than 2 000 g	20,9 €/100 kg/net	p/st
0105 93 00	Fowls of the species Gallus domesticus weighing more than 2 000 g	20,9 €/100 kg/net	p/st
0105 99	Other:
0105 99 10	Ducks	32,3 €/100 kg/net	p/st
0105 99 20	Geese	31,6 €/100 kg/net	p/st
0105 99 30	Turkeys	23,8 €/100 kg/net	p/st
0105 99 50	Guinea fowls	34,5 €/100 kg/net	p/st
0106	Other live animals:
	Mammals:
0106 11 00	Primates	Free	p/st
0106 12 00	Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia)	Free	p/st
0106 19	Other:
0106 19 10	Domestic rabbits	3,8	p/st
0106 19 90	Other	Free	—
0106 20 00	Reptiles (including snakes and turtles)	Free	p/st
	Birds:
0106 31 00	Birds of prey	Free	p/st
0106 32 00	Psittaciformes (including parrots, parakeets, macaws and cockatoos)	Free	p/st
0106 39	Other:
0106 39 10	Pigeons	6,4	p/st
0106 39 90	Other	Free	—
0106 90 00	Other	Free	—

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

Note

This chapter does not cover:

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

(b)	guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); or

(c)	animal fat, other than products of heading 0209 (Chapter 15).

Additional notes

The following expressions shall have the meanings hereunder assigned to them:

(a)

‘carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10: whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints; ‘carcase’ shall include the front part of the carcase comprising all the bones and the scrag, neck and shoulder, having more than 10 pairs of ribs;

(b)

‘half-carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10: the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubeic symphysis; ‘half-carcase’ shall include the front part of the half-carcase comprising all the bones and the scrag, neck and shoulder, having more than 10 ribs;

(c)

‘compensated quarters’, for the purposes of subheadings 0201 20 20 and 0202 20 10: portions composed of either:

—	forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib, or

—	forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib, with the whole of the flank and breast attached; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the eighth cut rib.

The forequarters and the hindquarters constituting ‘compensated quarters’ must be imported at the same time and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; however, a difference between the weights of the two parts of the consignment is allowed provided that this does not exceed 5 % of the weight of the heavier part (forequarters or hindquarters);

(d)

‘unseparated forequarters’, for the purposes of subheadings 0201 20 30 and 0202 20 30: the front part of a carcase, comprising all the bones and the scrag, neck and shoulder, with a minimum of four pairs of ribs and a maximum of 10 pairs of ribs (the first four pairs of ribs must be whole, the others may be cut), with or without the thin flank;

(e)

‘separated forequarters’, for the purposes of subheadings 0201 20 30 and 0202 20 30: the front part of a half-carcase, comprising all the bones and the scrag, neck and shoulder, with a minimum of four ribs and a maximum of 10 ribs (the first four ribs must be whole, the others may be cut), with or without the thin flank;

(f)

‘unseparated hindquarters’, for the purposes of subheadings 0201 20 50 and 0202 20 50: the rear part of a carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three pairs of whole or cut ribs, with or without the shank and with or without the thin flank;

(g)	‘separated hindquarters’, for the purposes of subheadings 0201 20 50 and 0202 20 50: the rear part of a half-carcase, comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three whole or cut ribs, with or without the shank and with or without the thin flank;

(h)

11.

‘crop’ and ‘chuck and blade’ cuts, for the purposes of subheading 0202 30 50: the dorsal part of the forequarter, including the upper part of the shoulder, obtained from a forequarter with a minimum of four ribs and a maximum of 10 ribs by a cut along a straight line through the point where the first rib joins the first sternal segment to the point of reflection of the diaphragm on the tenth rib;

22.	‘brisket’ cut, for the purposes of subheading 0202 30 50: the lower part of the forequarter, comprising the brisket navel end and the brisket point end.

B.	Products covered by additional notes 1(A)(a) to (g) to this chapter may be presented with or without the vertebral column.

In determining the number of whole or cut ribs referred to in additional note 1(A), only those attached to the vertebral column shall be taken into consideration. If the vertebral column has been removed, only the whole or cut ribs which otherwise would have been directly attached to the vertebral column shall be taken into consideration.

The following expressions shall have the meanings hereunder assigned to them:

(a)

‘carcases or half-carcases’, for the purposes of subheadings 0203 11 10 and 0203 21 10: slaughtered pigs, in the form of carcases of domestic swine which have been bled and eviscerated and from which the bristles and hooves have been removed. Half-carcases are derived from whole carcases by division through each cervical, dorsal, lumbar and sacral vertebra, through or along the sternum and through the ischio-pubic symphysis. These carcases or half-carcases may be with or without head, with or without the chaps, feet, flare fat, kidneys, tail or diaphragm. Half-carcases may be with or without spinal cord, brain or tongue. Carcases and half-carcases of sows may be with or without udders (mammary glands);

(b)

‘hams’ (legs), for the purposes of subheadings 0203 12 11, 0203 22 11, 0210 11 11 and 0210 11 31: the posterior (caudal) part of the half-carcase, including bones, with or without the foot, shank, rind or subcutaneous fat.

The ham (leg) is separated from the rest of the half-carcase, so that it includes, at most, the last lumbar vertebra;

(c)

‘fore-ends’, for the purposes of subheadings 0203 19 11, 0203 29 11, 0210 19 30 and 0210 19 60: the anterior (cranial) part of the half-carcase without the head, with or without the chaps, including bones, with or without foot, shank, rind or subcutaneous fat.

The fore-end is separated from the rest of the half-carcase so that it includes, at most, the fifth dorsal vertebra.

The upper (dorsal) part of the fore-end, whether or not containing the blade-bone and attached muscles (neck-end in fresh or collar in salted condition), is considered a cut of the loin, when it is separated from the lower (ventral) part of the fore-end, at most by a cut just below the vertebral column;

(d)

‘shoulders’, for the purposes of subheadings 0203 12 19, 0203 22 19, 0210 11 19 and 0210 11 39: the lower part of the fore-end whether or not containing the blade-bone and attached muscles, including bones, with or without foot, shank, rind or subcutaneous fat.

The blade-bone and attached muscles, presented separately, shall remain classified in this subheading as a part of the shoulder;

(e)

‘loins’, for the purposes of subheadings 0203 19 13, 0203 29 13, 0210 19 40 and 0210 19 70: the upper part of the half-carcase, extending from the first cervical vertebra to the caudal vertebrae, including bones, with or without the tenderloin, blade-bone, subcutaneous fat or rind.

The loin is separated from the lower part of the half-carcase by a cut just below the vertebral column;

(f)	‘bellies’, for the purposes of subheadings 0203 19 15, 0203 29 15, 0210 12 11 and 0210 12 19: the lower part of the half-carcase situated between the ham (leg) and the shoulder, commonly known as ‘streaky’, with or without bones, but with the rind and the subcutaneous fat;

(g)	‘bacon sides’, for the purposes of subheading 0210 19 10: the pig half-carcase without the head, cheek, chap, feet, tail, flare fat, kidney, tenderloin, blade-bone, sternum, vertebral column, pelvic bone and diaphragm;

(h)	‘spencers’, for the purposes of subheading 0210 19 10: the bacon side without the ham, whether or not boned;

ij)	‘three-quarter sides’, for the purposes of subheading 0210 19 20: the bacon side without the fore-end, whether or not boned;

(k)	‘middles’, for the purposes of subheading 0210 19 20: the bacon side without the ham and the fore-end, whether or not boned. The subheading also includes cuts of middles containing tissue of loin and belly in natural proportion to the entire middles.

The parts of the cuts defined in paragraph 2(A)(f) fall in the same subheadings only if they contain rind and subcutaneous fat.

If the cuts falling in subheadings 0210 11 11, 0210 11 19, 0210 11 31, 0210 11 39, 0210 19 30 and 0210 19 60 are derived from a bacon side from which the bones indicated under paragraph 2(A)(g) have already been removed, the lines of cutting shall follow those defined under paragraph 2(A)(b), (c) and (d) accordingly; in any case, these cuts or parts thereof shall contain bones.

Subheadings 0206 49 20 and 0210 99 49, shall include, in particular, heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, and parts thereof.

The head is separated from the rest of the half-carcase as follows:

—	by a straight cut parallel to the cranium; or

—	by a cut parallel to the cranium up to the level of the eyes and then inclined to the front of the head, thereby causing the chaps to remain attached to the half-carcase.

The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear part, are considered parts of heads. However, the cuts of boneless meat of the fore-end, presented alone (jowls, chaps or chaps and jowls together), fall in subheading 0203 19 55, 0203 29 55, 0210 19 50 or 0210 19 81, as the case may be.

For the purposes of subheadings 0209 00 11 and 0209 00 19, ‘subcutaneous pig fat’ shall have the meaning of the fatty tissue which accumulates under the rind of the pig and adheres to it, irrespective of the part of the pig from which it comes; in any case, the weight of the fatty tissue shall exceed the weight of the rind.

These subheadings also include subcutaneous pig fat from which the rind has been removed.

For the purposes of subheadings 0210 11 31, 0210 11 39, 0210 12 19 and 0210 19 60 to 0210 19 89, products in which the water/protein ratio in the meat (nitrogen content × 6,25) is 2,8 or less shall be considered as ‘dried or smoked’. The nitrogen content shall be determined according to ISO method 937-1978.

For the purposes of heading 0204, the following expressions shall have the meanings hereunder assigned to them:

(a)

‘carcases’, for the purposes of subheadings 0204 10, 0204 21, 0204 30, 0204 41, 0204 50 11 and 0204 50 51: whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints;

(b)

‘half-carcases’, for the purposes of subheadings 0204 10, 0204 21, 0204 30, 0204 41, 0204 50 11 and 0204 50 51: the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis;

(c)

‘short-forequarters’, for the purposes of subheadings 0204 22 10, 0204 42 10, 0204 50 13 and 0204 50 53: the anterior part of the carcase, with or without the breast, including all the bones and the shoulders, scrag and middle neck, cut at right angles to the backbone, with a minimum of five and a maximum of seven pairs of whole or cut ribs;

(d)

‘short-forequarters’, for the purposes of subheadings 0204 22 10, 0204 42 10, 0204 50 13 and 0204 50 53: the anterior part of the half-carcase, with or without the breast, including all the bones and the shoulder, scrag and middle neck, cut at right angles to the backbone, with a minimum of five and a maximum of seven whole or cut ribs;

(e)

‘chines and/or best ends’, for the purposes of subheadings 0204 22 30, 0204 42 30, 0204 50 15 and 0204 50 55: the remaining part of the carcase after the legs and short-forequarters have been removed, with or without the kidneys; the chines, when separated from the best ends, must include a minimum of five lumbar vertebrae; the best ends, when separated from the chines, must include a minimum of five pairs of whole or cut ribs;

(f)

‘chine and/or best end’, for the purposes of subheadings 0204 22 30, 0204 42 30, 0204 50 15 and 0204 50 55: the remaining part of the half-carcase after the legs and short-forequarters have been removed, with or without the kidney; the chine, when separated from the best end, must include a minimum of five lumbar vertebrae; the best end, when separated from the chine, must include a minimum of five whole or cut ribs;

(g)

‘legs’, for the purposes of subheadings 0204 22 50, 0204 42 50, 0204 50 19 and 0204 50 59: the rear part of the carcase, comprising all the bones and the legs and cut at right angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis;

(h)

‘legs’, for the purposes of subheadings 0204 22 50, 0204 42 50, 0204 50 19 and 0204 50 59: the rear part of the half-carcase comprising all the bones and the leg cut at right angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis.

B.	In determining the number of whole or cut ribs referred to in paragraph 3 A, only those attached to the backbone shall be taken into consideration.

The following expressions shall have the meanings hereunder assigned to them:

(a)

‘poultry cuts, with bone in’, for the purposes of subheadings 0207 13 20 to 0207 13 60, 0207 14 20 to 0207 14 60, 0207 26 20 to 0207 26 70, 0207 27 20 to 0207 27 70, 0207 35 21 to 0207 35 63 and 0207 36 21 to 0207 36 63: the cuts specified therein, including all bones.

Poultry cuts as referred to in (a) which have been partly boned shall fall in subheading 0207 13 70, 0207 14 70, 0207 26 80, 0207 35 79 or 0207 36 79;

(b)	‘halves’, for the purposes of subheadings 0207 13 20, 0207 14 20, 0207 26 20, 0207 27 20, 0207 35 21, 0207 35 23, 0207 35 25, 0207 36 21, 0207 36 23 and 0207 36 25: halves of poultry carcases, obtained by a longitudinal cut in a plane along the sternum and the backbone;

(c)	‘quarters’, for the purposes of subheadings 0207 13 20, 0207 14 20, 0207 26 20, 0207 27 20, 0207 35 21, 0207 35 23, 0207 35 25, 0207 36 21, 0207 36 23 and 0207 36 25: leg quarters or breast quarters, obtained by a transversal cut of a half;

(d)

‘whole wings, with or without tips’, for the purposes of subheadings 0207 13 30, 0207 14 30, 0207 26 30, 0207 27 30, 0207 35 31 and 0207 36 31: poultry cuts, consisting of the humerus, radius and ulna, together with the surrounding musculature. The tip, including the carpal bones, may or may not have been removed. The cuts shall be made at the joints;

(e)	‘breasts’, for the purposes of subheadings 0207 13 50, 0207 14 50, 0207 26 50, 0207 27 50, 0207 35 51, 0207 35 53, 0207 36 51 and 0207 36 53: poultry cuts, consisting of the sternum and the ribs distributed on both sides of it, together with the surrounding musculature;

(f)	‘legs’, for the purposes of subheadings 0207 13 60, 0207 14 60, 0207 35 61, 0207 35 63, 0207 36 61 and 0207 36 63: poultry cuts consisting of the femur, tibia and fibula, together with the surrounding musculature. The two cuts shall be made at the joints;

(g)	‘turkey drumsticks’, for the purposes of subheadings 0207 26 60 and 0207 27 60: turkey cuts, consisting of the tibia and fibula together with the surrounding musculature. The two cuts shall be made at the joints;

(h)	‘turkey legs, other than drumsticks’, for the purposes of subheadings 0207 26 70 and 0207 27 70: turkey cuts, consisting of the femur together with the surrounding musculature or of the femur, tibia and fibula, together with the surrounding musculature. The two cuts shall be made at the joints;

ij)	‘goose or duck paletots’, for the purposes of subheadings 0207 35 71 and 0207 36 71: geese or ducks, plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum) removed but with the femurs, tibias and humeri.

The duty rate applicable to mixtures falling in this chapter shall be as follows:

(a)	in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

(b)	in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

(a)	Uncooked seasoned meats fall in Chapter 16. ‘Seasoned meat’ shall be uncooked meat that has been seasoned either in depth or over the whole surface of the product with seasoning either visible to the naked eye or clearly distinguishable by taste.

(b)	Products falling in heading 0210 to which seasoning has been added during the process of preparation remain classified therein provided that the addition of seasoning has not changed their character.

For the purposes of heading 0210, the terms ‘meat and edible meat offal, salted or in brine’ mean meat and edible meat offal deeply and homogeneously impregnated with salt in all parts and having a total salt content by weight of 1,2 % or more, provided that it is the salting which ensures the long-term preservation.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
0201	Meat of bovine animals, fresh or chilled:
0201 10 00	Carcases and half-carcases	12,8 + 176,8 €/100 kg/net (18)	—
0201 20	Other cuts with bone in:
0201 20 20	‘Compensated’ quarters	12,8 + 176,8 €/100 kg/net (18)	—
0201 20 30	Unseparated or separated forequarters	12,8 + 141,4 €/100 kg/net (18)	—
0201 20 50	Unseparated or separated hindquarters	12,8 + 212,2 €/100 kg/net (18)	—
0201 20 90	Other	12,8 + 265,2 €/100 kg/net (18)	—
0201 30 00	Boneless	12,8 + 303,4 €/100 kg/net (18)	—
0202	Meat of bovine animals, frozen:
0202 10 00	Carcases and half-carcases	12,8 + 176,8 €/100 kg/net (18)	—
0202 20	Other cuts with bone in:
0202 20 10	‘Compensated’ quarters	12,8 + 176,8 €/100 kg/net (18)	—
0202 20 30	Unseparated or separated forequarters	12,8 + 141,4 €/100 kg/net (18)	—
0202 20 50	Unseparated or separated hindquarters	12,8 + 221,1 €/100 kg/net (18)	—
0202 20 90	Other	12,8 + 265,3 €/100 kg/net (18)	—
0202 30	Boneless:
0202 30 10	Forequarters, whole or cut into a maximum of five pieces, each quarter being in a single block; ‘compensated’ quarters in two blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other, the hindquarter, excluding the tenderloin, in one piece	12,8 + 221,1 €/100 kg/net (18)	—
0202 30 50	Crop, chuck and blade and brisket cuts (19)	12,8 + 221,1 €/100 kg/net (18)	—
0202 30 90	Other	12,8 + 304,1 €/100 kg/net (18)	—
0203	Meat of swine, fresh, chilled or frozen:
	Fresh or chilled:
0203 11	Carcases and half-carcases:
0203 11 10	Of domestic swine	53,6 €/100 kg/net (18)	—
0203 11 90	Other	Free	—
0203 12	Hams, shoulders and cuts thereof, with bone in:
	Of domestic swine:
0203 12 11	Hams and cuts thereof	77,8 €/100 kg/net (18)	—
0203 12 19	Shoulders and cuts thereof	60,1 €/100 kg/net (18)	—
0203 12 90	Other	Free	—
0203 19	Other:
	Of domestic swine:
0203 19 11	Fore-ends and cuts thereof	60,1 €/100 kg/net (18)	—
0203 19 13	Loins and cuts thereof, with bone in	86,9 €/100 kg/net (18)	—
0203 19 15	Bellies (streaky) and cuts thereof	46,7 €/100 kg/net (18)	—
	Other:
0203 19 55	Boneless	86,9 €/100 kg/net (18)	—
0203 19 59	Other	86,9 €/100 kg/net (18)	—
0203 19 90	Other	Free	—
	Frozen:
0203 21	Carcases and half-carcases:
0203 21 10	Of domestic swine	53,6 €/100 kg/net (18)	—
0203 21 90	Other	Free	—
0203 22	Hams, shoulders and cuts thereof, with bone in:
	Of domestic swine:
0203 22 11	Hams and cuts thereof	77,8 €/100 kg/net (18)	—
0203 22 19	Shoulders and cuts thereof	60,1 €/100 kg/net (18)	—
0203 22 90	Other	Free	—
0203 29	Other:
	Of domestic swine:
0203 29 11	Fore-ends and cuts thereof	60,1 €/100 kg/net (18)	—
0203 29 13	Loins and cuts thereof, with bone in	86,9 €/100 kg/net (18)	—
0203 29 15	Bellies (streaky) and cuts thereof	46,7 €/100 kg/net (18)	—
	Other:
0203 29 55	Boneless	86,9 €/100 kg/net (18)	—
0203 29 59	Other	86,9 €/100 kg/net (18)	—
0203 29 90	Other	Free	—
0204	Meat of sheep or goats, fresh, chilled or frozen:
0204 10 00	Carcases and half-carcases of lamb, fresh or chilled	12,8 + 171,3 €/100 kg/net (18)	—
	Other meat of sheep, fresh or chilled:
0204 21 00	Carcases and half-carcases	12,8 + 171,3 €/100 kg/net (18)	—
0204 22	Other cuts with bone in:
0204 22 10	Short forequarters	12,8 + 119,9 €/100 kg/net (18)	—
0204 22 30	Chines and/or best ends	12,8 + 188,5 €/100 kg/net (18)	—
0204 22 50	Legs	12,8 + 222,7 €/100 kg/net (18)	—
0204 22 90	Other	12,8 + 222,7 €/100 kg/net (18)	—
0204 23 00	Boneless	12,8 + 311,8 €/100 kg/net (18)	—
0204 30 00	Carcases and half-carcases of lamb, frozen	12,8 + 128,8 €/100 kg/net (18)	—
	Other meat of sheep, frozen:
0204 41 00	Carcases and half-carcases	12,8 + 128,8 €/100 kg/net (18)	—
0204 42	Other cuts with bone in:
0204 42 10	Short forequarters	12,8 + 90,2 €/100 kg/net (18)	—
0204 42 30	Chines and/or best ends	12,8 + 141,7 €/100 kg/net (18)	—
0204 42 50	Legs	12,8 + 167,5 €/100 kg/net (18)	—
0204 42 90	Other	12,8 + 167,5 €/100 kg/net (18)	—
0204 43	Boneless:
0204 43 10	Of lamb	12,8 + 234,5 €/100 kg/net (18)	—
0204 43 90	Other	12,8 + 234,5 €/100 kg/net (18)	—
0204 50	Meat of goats:
	Fresh or chilled:
0204 50 11	Carcases and half-carcases	12,8 + 171,3 €/100 kg/net (18)	—
0204 50 13	Short forequarters	12,8 + 119,9 €/100 kg/net (18)	—
0204 50 15	Chines and/or best ends	12,8 + 188,5 €/100 kg/net (18)	—
0204 50 19	Legs	12,8 + 222,7 €/100 kg/net (18)	—
	Other:
0204 50 31	Cuts with bone in	12,8 + 222,7 €/100 kg/net (18)	—
0204 50 39	Boneless cuts	12,8 + 311,8 €/100 kg/net (18)	—
	Frozen:
0204 50 51	Carcases and half-carcases	12,8 + 128,8 €/100 kg/net (18)	—
0204 50 53	Short forequarters	12,8 + 90,2 €/100 kg/net (18)	—
0204 50 55	Chines and/or best ends	12,8 + 141,7 €/100 kg/net (18)	—
0204 50 59	Legs	12,8 + 167,5 €/100 kg/net (18)	—
	Other:
0204 50 71	Cuts with bone in	12,8 + 167,5 €/100 kg/net (18)	—
0204 50 79	Boneless cuts	12,8 + 234,5 €/100 kg/net (18)	—
0205 00	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen:
0205 00 20	Fresh or chilled	5,1	—
0205 00 80	Frozen	5,1	—
0206	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen:
0206 10	Of bovine animals, fresh or chilled:
0206 10 10	For the manufacture of pharmaceutical products (17)	Free	—
	Other:
0206 10 91	Livers	Free	—
0206 10 95	Thick skirt and thin skirt	12,8 + 303,4 €/100 kg/net (18)	—
0206 10 99	Other	Free	—
	Of bovine animals, frozen:
0206 21 00	Tongues	Free	—
0206 22 00	Livers	Free	—
0206 29	Other:
0206 29 10	For the manufacture of pharmaceutical products (17)	Free	—
	Other:
0206 29 91	Thick skirt and thin skirt	12,8 + 304,1 €/100 kg/net (18)	—
0206 29 99	Other	Free	—
0206 30 00	Of swine, fresh or chilled	Free	—
	Of swine, frozen:
0206 41 00	Livers	Free	—
0206 49	Other:
0206 49 20	Of domestic swine	Free	—
0206 49 80	Other	Free	—
0206 80	Other, fresh or chilled:
0206 80 10	For the manufacture of pharmaceutical products (17)	Free	—
	Other:
0206 80 91	Of horses, asses, mules and hinnies	6,4	—
0206 80 99	Of sheep and goats	Free	—
0206 90	Other, frozen:
0206 90 10	For the manufacture of pharmaceutical products (17)	Free	—
	Other:
0206 90 91	Of horses, asses, mules and hinnies	6,4	—
0206 90 99	Of sheep and goats	Free	—
0207	Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen:
	Of fowls of the species Gallus domesticus:
0207 11	Not cut in pieces, fresh or chilled:
0207 11 10	Plucked and gutted, with heads and feet, known as ‘83 % chickens’	26,2 €/100 kg/net (18)	—
0207 11 30	Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’	29,9 €/100 kg/net (18)	—
0207 11 90	Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented	32,5 €/100 kg/net (18)	—
0207 12	Not cut in pieces, frozen:
0207 12 10	Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’	29,9 €/100 kg/net (18)	—
0207 12 90	Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented	32,5 €/100 kg/net (18)	—
0207 13	Cuts and offal, fresh or chilled:
	Cuts:
0207 13 10	Boneless	102,4 €/100 kg/net (18)	—
	With bone in:
0207 13 20	Halves or quarters	35,8 €/100 kg/net (18)	—
0207 13 30	Whole wings, with or without tips	26,9 €/100 kg/net (18)	—
0207 13 40	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net (18)	—
0207 13 50	Breasts and cuts thereof	60,2 €/100 kg/net (18)	—
0207 13 60	Legs and cuts thereof	46,3 €/100 kg/net (18)	—
0207 13 70	Other	100,8 €/100 kg/net (18)	—
	Offal:
0207 13 91	Livers	6,4	—
0207 13 99	Other	18,7 €/100 kg/net	—
0207 14	Cuts and offal, frozen:
	Cuts:
0207 14 10	Boneless	102,4 €/100 kg/net (18)	—
	With bone in:
0207 14 20	Halves or quarters	35,8 €/100 kg/net (18)	—
0207 14 30	Whole wings, with or without tips	26,9 €/100 kg/net (18)	—
0207 14 40	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net (18)	—
0207 14 50	Breasts and cuts thereof	60,2 €/100 kg/net (18)	—
0207 14 60	Legs and cuts thereof	46,3 €/100 kg/net (18)	—
0207 14 70	Other	100,8 €/100 kg/net (18)	—
	Offal:
0207 14 91	Livers	6,4	—
0207 14 99	Other	18,7 €/100 kg/net	—
	Of turkeys:
0207 24	Not cut in pieces, fresh or chilled:
0207 24 10	Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’	34 €/100 kg/net (18)	—
0207 24 90	Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented	37,3 €/100 kg/net (18)	—
0207 25	Not cut in pieces, frozen:
0207 25 10	Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’	34 €/100 kg/net (18)	—
0207 25 90	Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented	37,3 €/100 kg/net (18)	—
0207 26	Cuts and offal, fresh or chilled:
	Cuts:
0207 26 10	Boneless	85,1 €/100 kg/net (18)	—
	With bone in:
0207 26 20	Halves or quarters	41 €/100 kg/net (18)	—
0207 26 30	Whole wings, with or without tips	26,9 €/100 kg/net (18)	—
0207 26 40	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net (18)	—
0207 26 50	Breasts and cuts thereof	67,9 €/100 kg/net (18)	—
	Legs and cuts thereof:
0207 26 60	Drumsticks and cuts of drumsticks	25,5 €/100 kg/net (18)	—
0207 26 70	Other	46 €/100 kg/net (18)	—
0207 26 80	Other	83 €/100 kg/net (18)	—
	Offal:
0207 26 91	Livers	6,4	—
0207 26 99	Other	18,7 €/100 kg/net	—
0207 27	Cuts and offal, frozen:
	Cuts:
0207 27 10	Boneless	85,1 €/100 kg/net (18)	—
	With bone in:
0207 27 20	Halves or quarters	41 €/100 kg/net (18)	—
0207 27 30	Whole wings, with or without tips	26,9 €/100 kg/net (18)	—
0207 27 40	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net (18)	—
0207 27 50	Breasts and cuts thereof	67,9 €/100 kg/net (18)	—
	Legs and cuts thereof:
0207 27 60	Drumsticks and cuts thereof	25,5 €/100 kg/net (18)	—
0207 27 70	Other	46 €/100 kg/net (18)	—
0207 27 80	Other	83 €/100 kg/net (18)	—
	Offal:
0207 27 91	Livers	6,4	—
0207 27 99	Other	18,7 €/100 kg/net	—
	Of ducks, geese or guinea fowls:
0207 32	Not cut in pieces, fresh or chilled:
	Of ducks:
0207 32 11	Plucked, bled, gutted but not drawn, with heads and feet, known as ‘85 % ducks’	38 €/100 kg/net	—
0207 32 15	Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’	46,2 €/100 kg/net	—
0207 32 19	Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented	51,3 €/100 kg/net	—
	Of geese:
0207 32 51	Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’	45,1 €/100 kg/net	—
0207 32 59	Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented	48,1 €/100 kg/net	—
0207 32 90	Of guinea fowls	49,3 €/100 kg/net	—
0207 33	Not cut in pieces, frozen:
	Of ducks:
0207 33 11	Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’	46,2 €/100 kg/net	—
0207 33 19	Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented	51,3 €/100 kg/net	—
	Of geese:
0207 33 51	Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’	45,1 €/100 kg/net	—
0207 33 59	Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented	48,1 €/100 kg/net	—
0207 33 90	Of guinea fowls	49,3 €/100 kg/net	—
0207 34	Fatty livers, fresh or chilled:
0207 34 10	Of geese	Free	—
0207 34 90	Of ducks	Free	—
0207 35	Other, fresh or chilled:
	Cuts:
	Boneless:
0207 35 11	Of geese	110,5 €/100 kg/net	—
0207 35 15	Of ducks or guinea fowls	128,3 €/100 kg/net	—
	With bone in:
	Halves or quarters:
0207 35 21	Of ducks	56,4 €/100 kg/net	—
0207 35 23	Of geese	52,9 €/100 kg/net	—
0207 35 25	Of guinea fowls	54,2 €/100 kg/net	—
0207 35 31	Whole wings, with or without tips	26,9 €/100 kg/net	—
0207 35 41	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net	—
	Breasts and cuts thereof:
0207 35 51	Of geese	86,5 €/100 kg/net	—
0207 35 53	Of ducks or guinea fowls	115,5 €/100 kg/net	—
	Legs and cuts thereof:
0207 35 61	Of geese	69,7 €/100 kg/net	—
0207 35 63	Of ducks or guinea fowls	46,3 €/100 kg/net	—
0207 35 71	Goose or duck paletots	66 €/100 kg/net	—
0207 35 79	Other	123,2 €/100 kg/net	—
	Offal:
0207 35 91	Livers, other than fatty livers	6,4	—
0207 35 99	Other	18,7 €/100 kg/net	—
0207 36	Other, frozen:
	Cuts:
	Boneless:
0207 36 11	Of geese	110,5 €/100 kg/net	—
0207 36 15	Of ducks or guinea fowls	128,3 €/100 kg/net	—
	With bone in:
	Halves or quarters:
0207 36 21	Of ducks	56,4 €/100 kg/net	—
0207 36 23	Of geese	52,9 €/100 kg/net	—
0207 36 25	Of guinea fowls	54,2 €/100 kg/net	—
0207 36 31	Whole wings, with or without tips	26,9 €/100 kg/net	—
0207 36 41	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net	—
	Breasts and cuts thereof:
0207 36 51	Of geese	86,5 €/100 kg/net	—
0207 36 53	Of ducks or guinea fowls	115,5 €/100 kg/net	—
	Legs and cuts thereof:
0207 36 61	Of geese	69,7 €/100 kg/net	—
0207 36 63	Of ducks or guinea fowls	46,3 €/100 kg/net	—
0207 36 71	Goose or duck paletots	66 €/100 kg/net	—
0207 36 79	Other	123,2 €/100 kg/net	—
	Offal:
	Livers:
0207 36 81	Fatty livers of geese	Free	—
0207 36 85	Fatty livers of ducks	Free	—
0207 36 89	Other	6,4	—
0207 36 90	Other	18,7 €/100 kg/net	—
0208	Other meat and edible meat offal, fresh, chilled or frozen:
0208 10	Of rabbits or hares:
	Of domestic rabbits:
0208 10 11	Fresh or chilled	6,4	—
0208 10 19	Frozen	6,4	—
0208 10 90	Other	Free	—
0208 20 00	Frogs' legs	6,4	—
0208 30 00	Of primates	9	—
0208 40	Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia):
0208 40 10	Whale meat	6,4	—
0208 40 90	Other	9	—
0208 50 00	Of reptiles (including snakes and turtles)	9	—
0208 90	Other:
0208 90 10	Of domestic pigeons	6,4	—
	Of game, other than of rabbits or hares:
0208 90 20	Of quails	Free	—
0208 90 40	Other	Free	—
0208 90 55	Seal meat	6,4	—
0208 90 60	Of reindeer	9	—
0208 90 95	Other	9	—
0209 00	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked:
	Subcutaneous pig fat:
0209 00 11	Fresh, chilled, frozen, salted or in brine	21,4 €/100 kg/net	—
0209 00 19	Dried or smoked	23,6 €/100 kg/net	—
0209 00 30	Pig fat, other than that of subheading 0209 00 11 or 0209 00 19	12,9 €/100 kg/net	—
0209 00 90	Poultry fat	41,5 €/100 kg/net	—
0210	Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:
	Meat of swine:
0210 11	Hams, shoulders and cuts thereof, with bone in:
	Of domestic swine:
	Salted or in brine:
0210 11 11	Hams and cuts thereof	77,8 €/100 kg/net	—
0210 11 19	Shoulders and cuts thereof	60,1 €/100 kg/net	—
	Dried or smoked:
0210 11 31	Hams and cuts thereof	151,2 €/100 kg/net	—
0210 11 39	Shoulders and cuts thereof	119 €/100 kg/net	—
0210 11 90	Other	15,4	—
0210 12	Bellies (streaky) and cuts thereof:
	Of domestic swine:
0210 12 11	Salted or in brine	46,7 €/100 kg/net	—
0210 12 19	Dried or smoked	77,8 €/100 kg/net	—
0210 12 90	Other	15,4	—
0210 19	Other:
	Of domestic swine:
	Salted or in brine:
0210 19 10	Bacon sides or spencers	68,7 €/100 kg/net	—
0210 19 20	Three-quarter sides or middles	75,1 €/100 kg/net	—
0210 19 30	Fore-ends and cuts thereof	60,1 €/100 kg/net	—
0210 19 40	Loins and cuts thereof	86,9 €/100 kg/net	—
0210 19 50	Other	86,9 €/100 kg/net	—
	Dried or smoked:
0210 19 60	Fore-ends and cuts thereof	119 €/100 kg/net	—
0210 19 70	Loins and cuts thereof	149,6 €/100 kg/net	—
	Other:
0210 19 81	Boneless	151,2 €/100 kg/net	—
0210 19 89	Other	151,2 €/100 kg/net	—
0210 19 90	Other	15,4	—
0210 20	Meat of bovine animals:
0210 20 10	With bone in	15,4 + 265,2 €/100 kg/net	—
0210 20 90	Boneless	15,4 + 303,4 €/100 kg/net	—
	Other, including edible flours and meals of meat and meat offal:
0210 91 00	Of primates	15,4	—
0210 92 00	Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)	15,4	—
0210 93 00	Of reptiles (including snakes and turtles)	15,4	—
0210 99	Other:
	Meat:
0210 99 10	Of horses, salted, in brine or dried	6,4	—
	Of sheep and goats:
0210 99 21	With bone in	222,7 €/100 kg/net	—
0210 99 29	Boneless	311,8 €/100 kg/net	—
0210 99 31	Of reindeer	15,4	—
0210 99 39	Other	15,4	—
	Offal:
	Of domestic swine:
0210 99 41	Livers	64,9 €/100 kg/net	—
0210 99 49	Other	47,2 €/100 kg/net	—
	Of bovine animals:
0210 99 51	Thick skirt and thin skirt	15,4 + 303,4 €/100 kg/net	—
0210 99 59	Other	12,8	—
0210 99 60	Of sheep and goats	15,4	—
	Other:
	Poultry liver:
0210 99 71	Fatty livers of geese or ducks, salted or in brine	Free	—
0210 99 79	Other	6,4	—
0210 99 80	Other	15,4	—
0210 99 90	Edible flours and meals of meat or meat offal	15,4 + 303,4 €/100 kg/net	—

CHAPTER 3

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

Notes

This chapter does not cover:

(a)	mammals of heading 0106;

(b)	meat of mammals of heading 0106 (heading 0208 or 0210);

(c)

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

(d)	caviar or caviar substitutes prepared from fish eggs (heading 1604).

2.	In this chapter, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
0301	Live fish:
0301 10	Ornamental fish:
0301 10 10	Freshwater fish	Free	—
0301 10 90	Saltwater fish	7,5	—
	Other live fish:
0301 91	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster):
0301 91 10	Of the species Oncorhynchus apache or Oncorhynchus chrysogaster	8	—
0301 91 90	Other	12	—
0301 92 00	Eels (Anguilla spp.)	Free	—
0301 93 00	Carp	8	—
0301 99	Other:
	Freshwater fish:
0301 99 11	Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	2	—
0301 99 19	Other	8	—
0301 99 90	Saltwater fish	16	—
0302	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304:
	Salmonidae, excluding livers and roes:
0302 11	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster):
0302 11 10	Of the species Oncorhynchus apache or Oncorhynchus chrysogaster	8	—
0302 11 20	Of the species Oncorhynchus mykiss, with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each	12	—
0302 11 80	Other	12	—
0302 12 00	Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	2	—
0302 19 00	Other	8	—
	Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:
0302 21	Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis):
0302 21 10	Lesser or Greenland halibut (Reinhardtius hippoglossoides)	8	—
0302 21 30	Atlantic halibut (Hippoglossus hippoglossus)	8	—
0302 21 90	Pacific halibut (Hippoglossus stenolepis)	15	—
0302 22 00	Plaice (Pleuronectes platessa)	7,5	—
0302 23 00	Sole (Solea spp.)	15	—
0302 29	Other:
0302 29 10	Megrim (Lepidorhombus spp.)	15	—
0302 29 90	Other	15	—
	Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:
0302 31	Albacore or longfinned tunas (Thunnus alalunga):
0302 31 10	For the industrial manufacture of products of heading 1604 (20)	22 (21) (22)	—
0302 31 90	Other	22 (22)	—
0302 32	Yellowfin tunas (Thunnus albacares):
0302 32 10	For the industrial manufacture of products of heading 1604 (20)	22 (21) (22)	—
0302 32 90	Other	22 (22)	—
0302 33	Skipjack or stripe-bellied bonito:
0302 33 10	For the industrial manufacture of products of heading 1604 (20)	22 (21) (22)	—
0302 33 90	Other	22 (22)	—
0302 34	Bigeye tunas (Thunnus obesus):
0302 34 10	For the industrial manufacture of products of heading 1604 (20)	22 (21) (22)	—
0302 34 90	Other	22 (22)	—
0302 35	Bluefin tunas (Thunnus thynnus):
0302 35 10	For the industrial manufacture of products of heading 1604 (20)	22 (21) (22)	—
0302 35 90	Other	22 (22)	—
0302 36	Southern bluefin tunas (Thunnus maccoyii):
0302 36 10	For the industrial manufacture of products of heading 1604 (20)	22 (21) (22)	—
0302 36 90	Other	22 (22)	—
0302 39	Other:
0302 39 10	For the industrial manufacture of products of heading 1604 (20)	22 (21) (22)	—
0302 39 90	Other	22 (22)	—
0302 40 00	Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes	(23)	—
0302 50	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes:
0302 50 10	Of the species Gadus morhua	12	—
0302 50 90	Other	12	—
	Other fish, excluding livers and roes:
0302 61	Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus):
0302 61 10	Sardines of the species Sardina pilchardus	23	—
0302 61 30	Sardines of the genus Sardinops; sardinella (Sardinella spp.)	15	—
0302 61 80	Brisling or sprats (Sprattus sprattus)	(24)	—
0302 62 00	Haddock (Melanogrammus aeglefinus)	7,5	—
0302 63 00	Coalfish (Pollachius virens)	7,5	—
0302 64 00	Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)	(25)	—
0302 65	Dogfish and other sharks:
0302 65 20	Dogfish of the species Squalus acanthias	6	—
0302 65 50	Dogfish of the species Scyliorhinus spp.	6	—
0302 65 90	Other	8	—
0302 66 00	Eels (Anguilla spp.)	Free	—
0302 69	Other:
	Freshwater fish:
0302 69 11	Carp	8	—
0302 69 19	Other	8	—
	Saltwater fish:
	Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 0302 33:
0302 69 21	For the industrial manufacture of products of heading 1604 (20)	22 (21) (22)	—
0302 69 25	Other	22 (22)	—
	Redfish (Sebastes spp.):
0302 69 31	Of the species Sebastes marinus	7,5	—
0302 69 33	Other	7,5	—
0302 69 35	Fish of the species Boreogadus saida	12	—
0302 69 41	Whiting (Merlangius merlangus)	7,5	—
0302 69 45	Ling (Molva spp.)	7,5	—
0302 69 51	Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)	7,5	—
0302 69 55	Anchovies (Engraulis spp.)	15	—
0302 69 61	Sea bream (Dentex dentex and Pagellus spp.)	15	—
	Hake (Merluccius spp., Urophycis spp.):
	Hake of the genus Merluccius:
0302 69 66	Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)	15	—
0302 69 67	Southern hake (Merluccius australis)	15	—
0302 69 68	Other	15 (22)	—
0302 69 69	Hake of the genus Urophycis	15	—
0302 69 75	Ray's bream (Brama spp.)	15	—
0302 69 81	Monkfish (Lophius spp.)	15	—
0302 69 85	Blue whiting (Micromesistius poutassou or Gadus poutassou)	7,5	—
0302 69 86	Southern blue whiting (Micromesistius australis)	7,5	—
0302 69 87	Swordfish (Xiphias gladius)	15	—
0302 69 88	Toothfish (Dissostichus spp.)	15	—
0302 69 91	Horse mackerel (scad) (Caranx trachurus, Trachurus trachurus)	15	—
0302 69 92	Pink cusk-eel (Genypterus blacodes)	7,5	—
0302 69 94	Sea bass (Dicentrarchus labrax)	15	—
0302 69 95	Gilt-head seabreams (Sparus aurata)	15	—
0302 69 99	Other	15	—
0302 70 00	Livers and roes	10	—
0303	Fish, frozen, excluding fish fillets and other fish meat of heading 0304:
	Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes:
0303 11 00	Sockeye salmon (red salmon) (Oncorhynchus nerka)	2	—
0303 19 00	Other	2	—
	Other salmonidae, excluding livers and roes:
0303 21	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster):
0303 21 10	Of the species Oncorhynchus apache or Oncorhynchus chrysogaster	9	—
0303 21 20	Of the species Oncorhynchus mykiss, with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each	12	—
0303 21 80	Other	12	—
0303 22 00	Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	2	—
0303 29 00	Other	9 (22)	—
	Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:
0303 31	Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis):
0303 31 10	Lesser or Greenland halibut (Reinhardtius hippoglossoides)	7,5	—
0303 31 30	Atlantic halibut (Hippoglossus hippoglossus)	7,5	—
0303 31 90	Pacific halibut (Hippoglossus stenolepis)	15	—
0303 32 00	Plaice (Pleuronectes platessa)	15	—
0303 33 00	Sole (Solea spp.)	7,5	—
0303 39	Other:
0303 39 10	Flounder (Platichthys flesus)	7,5	—
0303 39 30	Fish of the genus Rhombosolea	7,5	—
0303 39 70	Other	15	—
	Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:
0303 41	Albacore or longfinned tunas (Thunnus alalunga):
	For the industrial manufacture of products of heading 1604 (20):
0303 41 11	Whole	22 (21) (22)	—
0303 41 13	Gilled and gutted	22 (21) (22)	—
0303 41 19	Other (for example, ‘heads off’)	22 (21) (22)	—
0303 41 90	Other	22 (22)	—
0303 42	Yellowfin tunas (Thunnus albacares):
	For the industrial manufacture of products of heading 1604 (20):
	Whole:
0303 42 12	Weighing more than 10 kg each	20 (21) (22)	—
0303 42 18	Other	20 (21) (22)	—
	Gilled and gutted:
0303 42 32	Weighing more than 10 kg each	22 (21) (22)	—
0303 42 38	Other	22 (21) (22)	—
	Other (for example, ‘heads off’):
0303 42 52	Weighing more than 10 kg each	22 (21) (22)	—
0303 42 58	Other	22 (21) (22)	—
0303 42 90	Other	22 (22)	—
0303 43	Skipjack or stripe-bellied bonito:
	For the industrial manufacture of products of heading 1604 (20):
0303 43 11	Whole	22 (21) (22)	—
0303 43 13	Gilled and gutted	22 (21) (22)	—
0303 43 19	Other (for example, ‘heads off’)	22 (21) (22)	—
0303 43 90	Other	22 (22)	—
0303 44	Bigeye tunas (Thunnus obesus):
	For the industrial manufacture of products of heading 1604 (20):
0303 44 11	Whole	22 (21) (22)	—
0303 44 13	Gilled and gutted	22 (21) (22)	—
0303 44 19	Other (for example, ‘heads off’)	22 (21) (22)	—
0303 44 90	Other	22 (22)	—
0303 45	Bluefin tunas (Thunnus thynnus):
	For the industrial manufacture of products of heading 1604 (20):
0303 45 11	Whole	22 (21) (22)	—
0303 45 13	Gilled and gutted	22 (21) (22)	—
0303 45 19	Other (for example, ‘heads off’)	22 (21) (22)	—
0303 45 90	Other	22 (22)	—
0303 46	Southern bluefin tunas (Thunnus maccoyii):
	For the industrial manufacture of products of heading 1604 (20):
0303 46 11	Whole	22 (21) (22)	—
0303 46 13	Gilled and gutted	22 (21) (22)	—
0303 46 19	Other (for example, ‘heads off’)	22 (21) (22)	—
0303 46 90	Other	22 (22)	—
0303 49	Other:
	For the industrial manufacture of products of heading 1604 (20):
0303 49 31	Whole	22 (21) (22)	—
0303 49 33	Gilled and gutted	22 (21) (22)	—
0303 49 39	Other (for example, ‘heads off’)	22 (21) (22)	—
0303 49 80	Other	22 (22)	—
0303 50 00	Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes	(23)	—
0303 60	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes:
0303 60 11	Of the species Gadus morhua	12	—
0303 60 19	Of the species Gadus ogac	12	—
0303 60 90	Of the species Gadus macrocephalus	12	—
	Other fish, excluding livers and roes:
0303 71	Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus):
0303 71 10	Sardines of the species Sardina pilchardus	23	—
0303 71 30	Sardines of the genus Sardinops; sardinella (Sardinella spp.)	15	—
0303 71 80	Brisling or sprats (Sprattus sprattus)	(24)	—
0303 72 00	Haddock (Melanogrammus aeglefinus)	7,5	—
0303 73 00	Coalfish (Pollachius virens)	7,5	—
0303 74	Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus):
0303 74 30	Of the species Scomber scombrus or Scomber japonicus	(25)	—
0303 74 90	Of the species Scomber australasicus	15	—
0303 75	Dogfish and other sharks:
0303 75 20	Dogfish of the species Squalus acanthias	6	—
0303 75 50	Dogfish of the species Scyliorhinus spp.	6	—
0303 75 90	Other	8	—
0303 76 00	Eels (Anguilla spp.)	Free	—
0303 77 00	Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)	15	—
0303 78	Hake (Merluccius spp., Urophycis spp.):
	Hake of the genus Merluccius:
0303 78 11	Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)	15	—
0303 78 12	Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)	15	—
0303 78 13	Southern hake (Merluccius australis)	15	—
0303 78 19	Other	15 (22)	—
0303 78 90	Hake of the genus Urophycis	15	—
0303 79	Other:
	Freshwater fish:
0303 79 11	Carp	8	—
0303 79 19	Other	8	—
	Saltwater fish:
	Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 0303 43:
	For the industrial manufacture of products of heading 1604 (20):
0303 79 21	Whole	22 (21) (22)	—
0303 79 23	Gilled and gutted	22 (21) (22)	—
0303 79 29	Other (for example, ‘heads off’)	22 (21) (22)	—
0303 79 31	Other	22 (22)	—
	Redfish (Sebastes spp.):
0303 79 35	Of the species Sebastes marinus	7,5	—
0303 79 37	Other	7,5	—
0303 79 41	Fish of the species Boreogadus saida	12	—
0303 79 45	Whiting (Merlangius merlangus)	7,5	—
0303 79 51	Ling (Molva spp.)	7,5	—
0303 79 55	Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)	15	—
0303 79 58	Fish of the species Orcynopsis unicolor	(26)	—
0303 79 65	Anchovies (Engraulis spp.)	15	—
0303 79 71	Sea bream (Dentex dentex and Pagellus spp.)	15	—
0303 79 75	Ray's bream (Brama spp.)	15	—
0303 79 81	Monkfish (Lophius spp.)	15	—
0303 79 83	Blue whiting (Micromesistius poutassou or Gadus poutassou)	7,5	—
0303 79 85	Southern blue whiting (Micromesistius australis)	7,5	—
0303 79 87	Swordfish (Xiphias gladius)	7,5	—
0303 79 88	Toothfish (Dissostichus spp.)	15	—
0303 79 91	Horse mackerel (scad) (Caranx trachurus, Trachurus trachurus)	15	—
0303 79 92	Blue grenadier (Macruronus novaezealandiae)	7,5	—
0303 79 93	Pink cusk-eel (Genypterus blacodes)	7,5	—
0303 79 94	Fish of the species Pelotreis flavilatus or Peltorhamphus novaezealandiae	7,5	—
0303 79 98	Other	15	—
0303 80	Livers and roes:
0303 80 10	Hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate (20)	Free	—
0303 80 90	Other	10	—
0304	Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:
0304 10	Fresh or chilled:
	Fillets:
	Of freshwater fish:
0304 10 13	Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	2	—
	Of trout of the species Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae:
0304 10 15	Of the species Oncorhynchus mykiss weighing more than 400 g each	12	—
0304 10 17	Other	12	—
0304 10 19	Of other freshwater fish	9	—
	Other:
0304 10 31	Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida	18	—
0304 10 33	Of coalfish (Pollachius virens)	18	—
0304 10 35	Of redfish (Sebastes spp.)	18	—
0304 10 38	Other	18	—
	Other fish meat (whether or not minced):
0304 10 91	Of freshwater fish	8	—
	Other:
0304 10 97	Flaps of herring	(23)	—
0304 10 98	Other	15 (22)	—
0304 20	Frozen fillets:
	Of freshwater fish:
0304 20 13	Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	2	—
	Of trout of the species Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae:
0304 20 15	Of the species Oncorhynchus mykiss weighing more than 400 g each	12	—
0304 20 17	Other	12	—
0304 20 19	Of other freshwater fish	9	—
	Other:
	Of cod (Gadus morhua, Gadus macrocephalus, Gadus ogac) and of fish of the species Boreogadus saida:
0304 20 21	Of cod of the species Gadus macrocephalus	7,5	—
0304 20 29	Other	7,5	—
0304 20 31	Of coalfish (Pollachius virens)	7,5	—
0304 20 33	Of haddock (Melanogrammus aeglefinus)	7,5	—
	Of redfish (Sebastes spp.):
0304 20 35	Of the species Sebastes marinus	7,5	—
0304 20 37	Other	7,5	—
0304 20 41	Of whiting (Merlangius merlangus)	7,5	—
0304 20 43	Of ling (Molva spp.)	7,5	—
0304 20 45	Of tuna (of the genus Thunnus) and of fish of the genus Euthynnus	18	—
	Of mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and of fish of the species Orcynopsis unicolor:
0304 20 51	Of mackerel of the species Scomber australasicus	15	—
0304 20 53	Other	15	—
	Of hake (Merluccius spp., Urophycis spp.):
	Of hake of the genus Merluccius:
0304 20 55	Of Cape hake (shallow-water hake) (Merluccius capensis) and of deepwater hake (deepwater Cape hake) (Merluccius paradoxus)	7,5	—
0304 20 56	Of argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)	7,5	—
0304 20 58	Other	7,5	—
0304 20 59	Of hake of the genus Urophycis	7,5	—
	Of dogfish and other sharks:
0304 20 61	Of dogfish (Squalus acanthias and Scyliorhinus spp.)	7,5	—
0304 20 69	Of other sharks	7,5	—
0304 20 71	Of plaice (Pleuronectes platessa)	7,5	—
0304 20 73	Of flounder (Platichthys flesus)	7,5	—
0304 20 75	Of herring (Clupea harengus, Clupea pallasii)	15	—
0304 20 79	Of megrim (Lepidorhombus spp.)	15	—
0304 20 83	Of monkfish (Lophius spp.)	15	—
0304 20 85	Of Alaska pollack (Theragra chalcogramma)	15	—
0304 20 87	Of swordfish (Xiphias gladius)	7,5	—
0304 20 88	Of toothfish (Dissostichus spp.)	15	—
0304 20 91	Of blue grenadier (Macruronus novaezealandiae)	7,5	—
0304 20 94	Other	15 (22)	—
0304 90	Other:
0304 90 05	Surimi	15	—
	Other:
0304 90 10	Of freshwater fish	8	—
	Other:
0304 90 22	Of herring (Clupea harengus, Clupea pallasii)	(23)	—
0304 90 31	Of redfish (Sebastes spp.)	8	—
	Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida:
0304 90 35	Of cod of the species Gadus macrocephalus	7,5	—
0304 90 38	Of cod of the species Gadus morhua	7,5	—
0304 90 39	Other	7,5	—
0304 90 41	Of coalfish (Pollachius virens)	7,5	—
0304 90 45	Of haddock (Melanogrammus aeglefinus)	7,5	—
0304 90 48	Of hake (Merluccius spp., Urophycis spp.)	7,5	—
0304 90 51	Of megrim (Lepidorhombus spp.)	15	—
0304 90 55	Of Ray's bream (Brama spp.)	15	—
0304 90 57	Of monkfish (Lophius spp.)	7,5	—
0304 90 59	Of blue whiting (Micromesistius poutassou or Gadus poutassou)	7,5	—
0304 90 61	Of Alaska pollack (Theragra chalcogramma)	7,5	—
0304 90 65	Of swordfish (Xiphias gladius)	7,5	—
0304 90 97	Other	7,5	—
0305	Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption:
0305 10 00	Flours, meals and pellets of fish, fit for human consumption	13	—
0305 20 00	Livers and roes of fish, dried, smoked, salted or in brine	11	—
0305 30	Fish fillets, dried, salted or in brine, but not smoked:
	Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida:
0305 30 11	Of cod of the species Gadus macrocephalus	16	—
0305 30 19	Other	20	—
0305 30 30	Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar), and Danube salmon (Hucho hucho), salted or in brine	15	—
0305 30 50	Of lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine	15	—
0305 30 90	Other	16	—
	Smoked fish, including fillets:
0305 41 00	Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	13	—
0305 42 00	Herrings (Clupea harengus, Clupea pallasii)	10	—
0305 49	Other:
0305 49 10	Lesser or Greenland halibut (Reinhardtius hippoglossoides)	15	—
0305 49 20	Atlantic halibut (Hippoglossus hippoglossus)	16	—
0305 49 30	Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)	14	—
0305 49 45	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	14	—
0305 49 50	Eels (Anguilla spp.)	14	—
0305 49 80	Other	14	—
	Dried fish, whether or not salted but not smoked:
0305 51	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):
0305 51 10	Dried, unsalted	13 (22)	—
0305 51 90	Dried, salted	13 (22)	—
0305 59	Other:
	Fish of the species Boreogadus saida:
0305 59 11	Dried, unsalted	13 (22)	—
0305 59 19	Dried, salted	13 (22)	—
0305 59 30	Herrings (Clupea harengus, Clupea pallasii)	12	—
0305 59 50	Anchovies (Engraulis spp.)	10	—
0305 59 70	Atlantic halibut (Hippoglossus hippoglossus)	15	—
0305 59 80	Other	12	—
	Fish, salted but not dried or smoked and fish in brine:
0305 61 00	Herrings (Clupea harengus, Clupea pallasii)	12	—
0305 62 00	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	13 (22)	—
0305 63 00	Anchovies (Engraulis spp.)	10	—
0305 69	Other:
0305 69 10	Fish of the species Boreogadus saida	13 (22)	—
0305 69 30	Atlantic halibut (Hippoglossus hippoglossus)	15	—
0305 69 50	Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	11	—
0305 69 80	Other	12	—
0306	Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption:
	Frozen:
0306 11	Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):
0306 11 10	Crawfish tails	12,5	—
0306 11 90	Other	12,5	—
0306 12	Lobsters (Homarus spp.):
0306 12 10	Whole	6	—
0306 12 90	Other	16	—
0306 13	Shrimps and prawns:
0306 13 10	Of the family Pandalidae	12	—
0306 13 30	Shrimps of the genus Crangon	18	—
0306 13 40	Deepwater rose shrimps (Parapenaeus longirostris)	12	—
0306 13 50	Shrimps of the genus Penaeus	12	—
0306 13 80	Other	12	—
0306 14	Crabs:
0306 14 10	Crabs of the species Paralithodes camchaticus, Chionoecetes spp. and Callinectes sapidus	7,5	—
0306 14 30	Crabs of the species Cancer pagurus	7,5	—
0306 14 90	Other	7,5	—
0306 19	Other, including flours, meals and pellets of crustaceans, fit for human consumption:
0306 19 10	Freshwater crayfish	7,5	—
0306 19 30	Norway lobsters (Nephrops norvegicus)	12	—
0306 19 90	Other	12	—
	Not frozen:
0306 21 00	Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)	12,5	—
0306 22	Lobsters (Homarus spp.):
0306 22 10	Live	8	—
	Other:
0306 22 91	Whole	8	—
0306 22 99	Other	10	—
0306 23	Shrimps and prawns:
0306 23 10	Of the family Pandalidae	12	—
	Shrimps of the genus Crangon:
0306 23 31	Fresh, chilled or cooked by steaming or by boiling in water	18	—
0306 23 39	Other	18	—
0306 23 90	Other	12	—
0306 24	Crabs:
0306 24 30	Crabs of the species Cancer pagurus	7,5	—
0306 24 80	Other	7,5	—
0306 29	Other, including flours, meals and pellets of crustaceans, fit for human consumption:
0306 29 10	Freshwater crayfish	7,5	—
0306 29 30	Norway lobsters (Nephrops norvegicus)	12	—
0306 29 90	Other	12	—
0307	Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:
0307 10	Oysters:
0307 10 10	Flat oysters (of the genus Ostrea), live and weighing (shell included) not more than 40 g each	Free	—
0307 10 90	Other	9	—
	Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:
0307 21 00	Live, fresh or chilled	8	—
0307 29	Other:
0307 29 10	Coquilles St Jacques (Pecten maximus), frozen	8	—
0307 29 90	Other	8	—
	Mussels (Mytilus spp., Perna spp.):
0307 31	Live, fresh or chilled:
0307 31 10	Mytilus spp.	10	—
0307 31 90	Perna spp.	8	—
0307 39	Other:
0307 39 10	Mytilus spp.	10	—
0307 39 90	Perna spp.	8	—
	Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):
0307 41	Live, fresh or chilled:
0307 41 10	Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)	8	—
	Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):
0307 41 91	Loligo spp., Ommastrephes sagittatus	6	—
0307 41 99	Other	8	—
0307 49	Other:
	Frozen:
	Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.):
	Of the genus Sepiola:
0307 49 01	Lesser cuttle fish (Sepiola rondeleti)	6	—
0307 49 11	Other	8	—
0307 49 18	Other	8	—
	Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):
	Loligo spp.:
0307 49 31	Loligo vulgaris	6	—
0307 49 33	Loligo pealei	6	—
0307 49 35	Loligo patagonica	6	—
0307 49 38	Other	6	—
0307 49 51	Ommastrephes sagittatus	6	—
0307 49 59	Other	8	—
	Other:
0307 49 71	Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)	8	—
	Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):
0307 49 91	Loligo spp., Ommastrephes sagittatus	6	—
0307 49 99	Other	8	—
	Octopus (Octopus spp.):
0307 51 00	Live, fresh or chilled	8	—
0307 59	Other:
0307 59 10	Frozen	8	—
0307 59 90	Other	8	—
0307 60 00	Snails, other than sea snails	Free	—
	Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:
0307 91 00	Live, fresh or chilled	11	—
0307 99	Other:
	Frozen:
0307 99 11	Illex spp.	8	—
0307 99 13	Striped venus and other species of the family Veneridae	8	—
0307 99 15	Jellyfish (Rhopilema spp.)	Free	—
0307 99 18	Other	11	—
0307 99 90	Other	11	—

CHAPTER 4

DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1.	The expression ‘milk’ means full-cream milk or partially or completely skimmed milk.

For the purposes of heading 0405:

(a)

the term ‘butter’ means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or more but not more than 95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water content of 16 % by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria;

(b)	the expression ‘dairy spreads’ means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39 % or more but less than 80 % by weight.

Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics:

(a)	a milkfat content, by weight of the dry matter, of 5 % or more;

(b)	a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and

(c)	they are moulded or capable of being moulded.

This chapter does not cover:

(a)	products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702); or

(b)	albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).

Subheading notes

For the purposes of subheading 0404 10, the expression ‘modified whey’ means products consisting of whey constituents, i.e., whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

2.	For the purposes of subheading 0405 10, the term ‘butter’ does not include dehydrated butter or ghee (subheading 0405 90).

Additional notes

The duty rate applicable to mixtures falling in headings 0401 to 0406 shall be as follows:

(a)	in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

(b)	in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

For the purposes of subheadings 0406 90 02 and 0406 90 03, the expression ‘whole cheeses’ means whole cheeses of the following net weights:

—	Emmentaler: not less than 60 kg but not more than 130 kg,

—	Gruyère and Sbrinz: not less than 20 kg but not more than 45 kg,

—	Bergkäse: not less than 20 kg but not more than 60 kg,

—	Appenzell: not less than 6 kg but not more than 8 kg.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
0401	Milk and cream, not concentrated nor containing added sugar or other sweetening matter:
0401 10	Of a fat content, by weight, not exceeding 1 %:
0401 10 10	In immediate packings of a net content not exceeding two litres	13,8 €/100 kg/net	—
0401 10 90	Other	12,9 €/100 kg/net	—
0401 20	Of a fat content, by weight, exceeding 1 % but not exceeding 6 %:
	Not exceeding 3 %:
0401 20 11	In immediate packings of a net content not exceeding two litres	18,8 €/100 kg/net	—
0401 20 19	Other	17,9 €/100 kg/net	—
	Exceeding 3 %:
0401 20 91	In immediate packings of a net content not exceeding two litres	22,7 €/100 kg/net	—
0401 20 99	Other	21,8 €/100 kg/net	—
0401 30	Of a fat content, by weight, exceeding 6 %:
	Not exceeding 21 %:
0401 30 11	In immediate packings of a net content not exceeding two litres	57,5 €/100 kg/net	—
0401 30 19	Other	56,6 €/100 kg/net	—
	Exceeding 21 % but not exceeding 45 %:
0401 30 31	In immediate packings of a net content not exceeding two litres	110 €/100 kg/net	—
0401 30 39	Other	109,1 €/100 kg/net	—
	Exceeding 45 %:
0401 30 91	In immediate packings of a net content not exceeding two litres	183,7 €/100 kg/net	—
0401 30 99	Other	182,8 €/100 kg/net	—
0402	Milk and cream, concentrated or containing added sugar or other sweetening matter:
0402 10	In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 %:
	Not containing added sugar or other sweetening matter:
0402 10 11	In immediate packings of a net content not exceeding 2,5 kg	125,4 €/100 kg/net	—
0402 10 19	Other	118,8 €/100 kg/net (29)	—
	Other:
0402 10 91	In immediate packings of a net content not exceeding 2,5 kg	1,19 €/kg + 27,5 €/100 kg/net (30)	—
0402 10 99	Other	1,19 €/kg + 21 €/100 kg/net (30)	—
	In powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %:
0402 21	Not containing added sugar or other sweetening matter:
	Of a fat content, by weight, not exceeding 27 %:
0402 21 11	In immediate packings of a net content not exceeding 2,5 kg	135,7 €/100 kg/net	—
	Other:
0402 21 17	Of a fat content, by weight, not exceeding 11 %	130,4 €/100 kg/net	—
0402 21 19	Of a fat content, by weight, exceeding 11 % but not exceeding 27 %	130,4 €/100 kg/net	—
	Of a fat content, by weight, exceeding 27 %:
0402 21 91	In immediate packings of a net content not exceeding 2,5 kg	167,2 €/100 kg/net	—
0402 21 99	Other	161,9 €/100 kg/net	—
0402 29	Other:
	Of a fat content, by weight, not exceeding 27 %:
0402 29 11	Special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g, of a fat content, by weight, exceeding 10 %	1,31 €/kg + 22 €/100 kg/net (30)	—
	Other:
0402 29 15	In immediate packings of a net content not exceeding 2,5 kg	1,31 €/kg + 22 €/100 kg/net (30)	—
0402 29 19	Other	1,31 €/kg + 16,8 €/100 kg/net (30)	—
	Of a fat content, by weight, exceeding 27 %:
0402 29 91	In immediate packings of a net content not exceeding 2,5 kg	1,62 €/kg + 22 €/100 kg/net (30)	—
0402 29 99	Other	1,62 €/kg + 16,8 €/100 kg/net (30)	—
	Other:
0402 91	Not containing added sugar or other sweetening matter:
	Of a fat content, by weight, not exceeding 8 %:
0402 91 11	In immediate packings of a net content not exceeding 2,5 kg	34,7 €/100 kg/net	—
0402 91 19	Other	34,7 €/100 kg/net	—
	Of a fat content, by weight, exceeding 8 % but not exceeding 10 %:
0402 91 31	In immediate packings of a net content not exceeding 2,5 kg	43,4 €/100 kg/net	—
0402 91 39	Other	43,4 €/100 kg/net	—
	Of a fat content, by weight, exceeding 10 % but not exceeding 45 %:
0402 91 51	In immediate packings of a net content not exceeding 2,5 kg	110 €/100 kg/net	—
0402 91 59	Other	109,1 €/100 kg/net	—
	Of a fat content, by weight, exceeding 45 %:
0402 91 91	In immediate packings of a net content not exceeding 2,5 kg	183,7 €/100 kg/net	—
0402 91 99	Other	182,8 €/100 kg/net	—
0402 99	Other:
	Of a fat content, by weight, not exceeding 9,5 %:
0402 99 11	In immediate packings of a net content not exceeding 2,5 kg	57,2 €/100 kg/net	—
0402 99 19	Other	57,2 €/100 kg/net	—
	Of a fat content, by weight, exceeding 9,5 % but not exceeding 45 %:
0402 99 31	In immediate packings of a net content not exceeding 2,5 kg	1,08 €/kg + 19,4 €/100 kg/net (30)	—
0402 99 39	Other	1,08 €/kg + 18,5 €/100 kg/net (30)	—
	Of a fat content, by weight, exceeding 45 %:
0402 99 91	In immediate packings of a net content not exceeding 2,5 kg	1,81 €/kg + 19,4 €/100 kg/net (30)	—
0402 99 99	Other	1,81 €/kg + 18,5 €/100 kg/net (30)	—
0403	Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:
0403 10	Yogurt:
	Not flavoured nor containing added fruit, nuts or cocoa:
	Not containing added sugar or other sweetening matter, of a fat content, by weight:
0403 10 11	Not exceeding 3 %	20,5 €/100 kg/net	—
0403 10 13	Exceeding 3 % but not exceeding 6 %	24,4 €/100 kg/net	—
0403 10 19	Exceeding 6 %	59,2 €/100 kg/net	—
	Other, of a fat content, by weight:
0403 10 31	Not exceeding 3 %	0,17 €/kg + 21,1 €/100 kg/net (30)	—
0403 10 33	Exceeding 3 % but not exceeding 6 %	0,20 €/kg + 21,1 €/100 kg/net (30)	—
0403 10 39	Exceeding 6 %	0,54 €/kg + 21,1 €/100 kg/net (30)	—
	Flavoured or containing added fruit, nuts or cocoa:
	In powder, granules or other solid forms, of a milkfat content, by weight:
0403 10 51	Not exceeding 1,5 %	8,3 + 95 €/100 kg/net	—
0403 10 53	Exceeding 1,5 % but not exceeding 27 %	8,3 + 130,4 €/100 kg/net	—
0403 10 59	Exceeding 27 %	8,3 + 168,8 €/100 kg/net	—
	Other, of a milkfat content, by weight:
0403 10 91	Not exceeding 3 %	8,3 + 12,4 €/100 kg/net	—
0403 10 93	Exceeding 3 % but not exceeding 6 %	8,3 + 17,1 €/100 kg/net	—
0403 10 99	Exceeding 6 %	8,3 + 26,6 €/100 kg/net	—
0403 90	Other:
	Not flavoured nor containing added fruit, nuts or cocoa:
	In powder, granules or other solid forms:
	Not containing added sugar or other sweetening matter, of a fat content, by weight:
0403 90 11	Not exceeding 1,5 %	100,4 €/100 kg/net	—
0403 90 13	Exceeding 1,5 % but not exceeding 27 %	135,7 €/100 kg/net	—
0403 90 19	Exceeding 27 %	167,2 €/100 kg/net	—
	Other, of a fat content, by weight:
0403 90 31	Not exceeding 1,5 %	0,95 €/kg + 22 €/100 kg/net (30)	—
0403 90 33	Exceeding 1,5 % but not exceeding 27 %	1,31 €/kg + 22 €/100 kg/net (30)	—
0403 90 39	Exceeding 27 %	1,62 €/kg + 22 €/100 kg/net (30)	—
	Other:
	Not containing added sugar or other sweetening matter, of a fat content, by weight:
0403 90 51	Not exceeding 3 %	20,5 €/100 kg/net	—
0403 90 53	Exceeding 3 % but not exceeding 6 %	24,4 €/100 kg/net	—
0403 90 59	Exceeding 6 %	59,2 €/100 kg/net	—
	Other, of a fat content, by weight:
0403 90 61	Not exceeding 3 %	0,17 €/kg + 21,1 €/100 kg/net (30)	—
0403 90 63	Exceeding 3 % but not exceeding 6 %	0,20 €/kg + 21,1 €/100 kg/net (30)	—
0403 90 69	Exceeding 6 %	0,54 €/kg + 21,1 €/100 kg/net (30)	—
	Flavoured or containing added fruit, nuts or cocoa:
	In powder, granules or other solid forms, of a milkfat content, by weight:
0403 90 71	Not exceeding 1,5 %	8,3 + 95 €/100 kg/net	—
0403 90 73	Exceeding 1,5 % but not exceeding 27 %	8,3 + 130,4 €/100 kg/net	—
0403 90 79	Exceeding 27 %	8,3 + 168,8 €/100 kg/net	—
	Other, of a milkfat content, by weight:
0403 90 91	Not exceeding 3 %	8,3 + 12,4 €/100 kg/net	—
0403 90 93	Exceeding 3 % but not exceeding 6 %	8,3 + 17,1 €/100 kg/net	—
0403 90 99	Exceeding 6 %	8,3 + 26,6 €/100 kg/net	—
0404	Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included:
0404 10	Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter:
	In powder, granules or other solid forms:
	Not containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6,38), by weight:
	Not exceeding 15 %, and of a fat content, by weight:
0404 10 02	Not exceeding 1,5 %	7 €/100 kg/net	—
0404 10 04	Exceeding 1,5 % but not exceeding 27 %	135,7 €/100 kg/net	—
0404 10 06	Exceeding 27 %	167,2 €/100 kg/net	—
	Exceeding 15 %, and of a fat content, by weight:
0404 10 12	Not exceeding 1,5 %	100,4 €/100 kg/net	—
0404 10 14	Exceeding 1,5 % but not exceeding 27 %	135,7 €/100 kg/net	—
0404 10 16	Exceeding 27 %	167,2 €/100 kg/net	—
	Other, of a protein content (nitrogen content × 6,38), by weight:
	Not exceeding 15 %, and of a fat content, by weight:
0404 10 26	Not exceeding 1,5 %	0,07 €/kg/net + 16,8 €/100 kg/net (30)	—
0404 10 28	Exceeding 1,5 % but not exceeding 27 %	1,31 €/kg/net + 22 €/100 kg/net (30)	—
0404 10 32	Exceeding 27 %	1,62 €/kg/net + 22 €/100 kg/net (30)	—
	Exceeding 15 %, and of a fat content, by weight:
0404 10 34	Not exceeding 1,5 %	0,95 €/kg/net + 22 €/100 kg/net (30)	—
0404 10 36	Exceeding 1,5 % but not exceeding 27 %	1,31 €/kg/net + 22 €/100 kg/net (30)	—
0404 10 38	Exceeding 27 %	1,62 €/kg/net + 22 €/100 kg/net (30)	—
	Other:
	Not containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6,38), by weight:
	Not exceeding 15 %, and of a fat content, by weight:
0404 10 48	Not exceeding 1,5 %	0,07 €/kg/net (31)	—
0404 10 52	Exceeding 1,5 % but not exceeding 27 %	135,7 €/100 kg/net	—
0404 10 54	Exceeding 27 %	167,2 €/100 kg/net	—
	Exceeding 15 %, and of a fat content, by weight:
0404 10 56	Not exceeding 1,5 %	100,4 €/100 kg/net	—
0404 10 58	Exceeding 1,5 % but not exceeding 27 %	135,7 €/100 kg/net	—
0404 10 62	Exceeding 27 %	167,2 €/100 kg/net	—
	Other, of a protein content (nitrogen content × 6,38), by weight:
	Not exceeding 15 %, and of a fat content, by weight:
0404 10 72	Not exceeding 1,5 %	0,07 €/kg/net + 16,8 €/100 kg/net (33)	—
0404 10 74	Exceeding 1,5 % but not exceeding 27 %	1,31 €/kg/net + 22 €/100 kg/net (30)	—
0404 10 76	Exceeding 27 %	1,62 €/kg/net + 22 €/100 kg/net (30)	—
	Exceeding 15 %, and of a fat content, by weight:
0404 10 78	Not exceeding 1,5 %	0,95 €/kg/net + 22 €/100 kg/net (30)	—
0404 10 82	Exceeding 1,5 % but not exceeding 27 %	1,31 €/kg/net + 22 €/100 kg/net (30)	—
0404 10 84	Exceeding 27 %	1,62 €/kg/net + 22 €/100 kg/net (30)	—
0404 90	Other:
	Not containing added sugar or other sweetening matter, of a fat content, by weight:
0404 90 21	Not exceeding 1,5 %	100,4 €/100 kg/net	—
0404 90 23	Exceeding 1,5 % but not exceeding 27 %	135,7 €/100 kg/net	—
0404 90 29	Exceeding 27 %	167,2 €/100 kg/net	—
	Other, of a fat content, by weight:
0404 90 81	Not exceeding 1,5 %	0,95 €/kg/net + 22 €/100 kg/net (30)	—
0404 90 83	Exceeding 1,5 % but not exceeding 27 %	1,31 €/kg/net + 22 €/100 kg/net (30)	—
0404 90 89	Exceeding 27 %	1,62 €/kg/net + 22 €/100 kg/net (30)	—
0405	Butter and other fats and oils derived from milk; dairy spreads:
0405 10	Butter:
	Of a fat content, by weight, not exceeding 85 %:
	Natural butter:
0405 10 11	In immediate packings of a net content not exceeding 1 kg	189,6 €/100 kg/net (29)	—
0405 10 19	Other	189,6 €/100 kg/net (29)	—
0405 10 30	Recombined butter	189,6 €/100 kg/net (29)	—
0405 10 50	Whey butter	189,6 €/100 kg/net (29)	—
0405 10 90	Other	231,3 €/100 kg/net (29)	—
0405 20	Dairy spreads:
0405 20 10	Of a fat content, by weight, of 39 % or more but less than 60 %	9 + EA (27)	—
0405 20 30	Of a fat content, by weight, of 60 % or more but not exceeding 75 %	9 + EA (27)	—
0405 20 90	Of a fat content, by weight, of more than 75 % but less than 80 %	189,6 €/100 kg/net	—
0405 90	Other:
0405 90 10	Of a fat content, by weight, of 99,3 % or more and of a water content, by weight, not exceeding 0,5 %	231,3 €/100 kg/net (29)	—
0405 90 90	Other	231,3 €/100 kg/net (29)	—
0406	Cheese and curd:
0406 10	Fresh (unripened or uncured) cheese, including whey cheese, and curd:
0406 10 20	Of a fat content, by weight, not exceeding 40 %	185,2 €/100 kg/net (29)	—
0406 10 80	Other	221,2 €/100 kg/net (29)	—
0406 20	Grated or powdered cheese, of all kinds:
0406 20 10	Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs (36)	7,7	—
0406 20 90	Other	188,2 €/100 kg/net (29)	—
0406 30	Processed cheese, not grated or powdered:
0406 30 10	In the manufacture of which no cheeses other than Emmentaler, Gruyère and Appenzell have been used and which may contain, as an addition, Glarus herb cheese (known as Schabziger); put up for retail sale, of a fat content by weight in the dry matter not exceeding 56 %	144,9 €/100 kg/net (29)	—
	Other:
	Of a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in the dry matter:
0406 30 31	Not exceeding 48 %	139,1 €/100 kg/net (29)	—
0406 30 39	Exceeding 48 %	144,9 €/100 kg/net (29)	—
0406 30 90	Of a fat content, by weight, exceeding 36 %	215 €/100 kg/net (29)	—
0406 40	Blue-veined cheese:
0406 40 10	Roquefort	140,9 €/100 kg/net (29)	—
0406 40 50	Gorgonzola	140,9 €/100 kg/net (29)	—
0406 40 90	Other	140,9 €/100 kg/net (29)	—
0406 90	Other cheese:
0406 90 01	For processing (35)	167,1 €/100 kg/net (29)	—
	Other:
	Emmentaler, Gruyère, Sbrinz, Bergkäse and Appenzell:
0406 90 02	Whole cheeses with a free-at-frontier value, per 100 kg net weight, exceeding € 401,85 but not exceeding € 430,62, of a fat content of 45 % or more by weight, in the dry matter and matured for three months or more (36) (28)	17,54 €/100 kg/net (32) (34)	—
0406 90 03	Whole cheeses with a free-at-frontier value, per 100 kg net weight, exceeding € 430,62, of a fat content of 45 % or more by weight, in the dry matter and matured for three months or more (36) (28)	6,58 €/100 kg/net	—
0406 90 04	Pieces packed in vacuum or inert gas, with rind on at least one side, of a net weight of 1 kg or more but less than 5 kg and with a free-at-frontier value exceeding € 430,62 but not exceeding € 459,39 per 100 kg net weight, of a fat content of 45 % or more by weight in the dry matter and matured for three months or more (36) (28)	17,54 €/100 kg/net (32) (34)	—
0406 90 05	Pieces packed in vacuum or inert gas, with rind on at least one side, of a net weight of 1 kg or more and with a free-at-frontier value exceeding € 459,39 per 100 kg net weight, of a fat content of 45 % or more by weight in the dry matter and matured for three months or more (36) (28)	6,58 €/100 kg/net	—
0406 90 06	Pieces without rind, of a net weight of less than 450 g and with a free-at-frontier value exceeding € 499,67 per 100 kg net weight, of a fat content of 45 % or more by weight in the dry matter and matured for three months or more, packed in vacuum or inert gas, in packings bearing at least the description of the cheese, the fat content, the packer responsible and the country of manufacture (36) (28)	6,58 €/100 kg/net	—
	Other:
0406 90 13	Emmentaler	171,7 €/100 kg/net (29)	—
0406 90 15	Gruyère, Sbrinz	171,7 €/100 kg/net (29)	—
0406 90 17	Bergkäse, Appenzell	171,7 €/100 kg/net (29)	—
0406 90 18	Fromage fribourgeois, Vacherin Mont d'Or and Tête de Moine	171,7 €/100 kg/net (29)	—
0406 90 19	Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs (36)	7,7	—
0406 90 21	Cheddar	167,1 €/100 kg/net (29)	—
0406 90 23	Edam	151 €/100 kg/net (29)	—
0406 90 25	Tilsit	151 €/100 kg/net (29)	—
0406 90 27	Butterkäse	151 €/100 kg/net (29)	—
0406 90 29	Kashkaval	151 €/100 kg/net (29)	—
	Feta:
0406 90 31	Of sheep's milk or buffalo milk in containers containing brine, or in sheepskin or goatskin bottles	151 €/100 kg/net (29)	—
0406 90 33	Other	151 €/100 kg/net (29)	—
0406 90 35	Kefalo-Tyri	151 €/100 kg/net (29)	—
0406 90 37	Finlandia	151 €/100 kg/net (29)	—
0406 90 39	Jarlsberg	151 €/100 kg/net (29)	—
	Other:
0406 90 50	Cheese of sheep's milk or buffalo milk in containers containing brine, or in sheepskin or goatskin bottles	151 €/100 kg/net (29)	—
	Other:
	Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter:
	Not exceeding 47 %:
0406 90 61	Grana Padano, Parmigiano Reggiano	188,2 €/100 kg/net	—
0406 90 63	Fiore Sardo, Pecorino	188,2 €/100 kg/net (29)	—
0406 90 69	Other	188,2 €/100 kg/net (29)	—
	Exceeding 47 % but not exceeding 72 %:
0406 90 73	Provolone	151 €/100 kg/net (29)	—
0406 90 75	Asiago, Caciocavallo, Montasio, Ragusano	151 €/100 kg/net (29)	—
0406 90 76	Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samsø	151 €/100 kg/net (29)	—
0406 90 78	Gouda	151 €/100 kg/net (29)	—
0406 90 79	Esrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin, Taleggio	151 €/100 kg/net (29)	—
0406 90 81	Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester, Blarney, Colby, Monterey	151 €/100 kg/net (29)	—
0406 90 82	Camembert	151 €/100 kg/net (29)	—
0406 90 84	Brie	151 €/100 kg/net (29)	—
0406 90 85	Kefalograviera, Kasseri	151 €/100 kg/net	—
	Other cheese, of a water content, by weight, in the non-fatty matter:
0406 90 86	Exceeding 47 % but not exceeding 52 %	151 €/100 kg/net (29)	—
0406 90 87	Exceeding 52 % but not exceeding 62 %	151 €/100 kg/net (29)	—
0406 90 88	Exceeding 62 % but not exceeding 72 %	151 €/100 kg/net (29)	—
0406 90 93	Exceeding 72 %	185,2 €/100 kg/net (29)	—
0406 90 99	Other	221,2 €/100 kg/net (29)	—
0407 00	Birds' eggs, in shell, fresh, preserved or cooked:
	Of poultry:
	For hatching (37):
0407 00 11	Of turkeys or geese	105 €/1 000 p/st	p/st
0407 00 19	Other	35 €/1 000 p/st	p/st
0407 00 30	Other	30,4 €/100 kg/net (29)	1 000 p/st
0407 00 90	Other	7,7	p/st
0408	Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter:
	Egg yolks:
0408 11	Dried:
0408 11 20	Unfit for human consumption (38)	Free	—
0408 11 80	Other	142,3 €/100 kg/net (29)	—
0408 19	Other:
0408 19 20	Unfit for human consumption (38)	Free	—
	Other:
0408 19 81	Liquid	62 €/100 kg/net (29)	—
0408 19 89	Other, including frozen	66,3 €/100 kg/net (29)	—
	Other:
0408 91	Dried:
0408 91 20	Unfit for human consumption (38)	Free	—
0408 91 80	Other	137,4 €/100 kg/net (29)	—
0408 99	Other:
0408 99 20	Unfit for human consumption (38)	Free	—
0408 99 80	Other	35,3 €/100 kg/net (29)	—
0409 00 00	Natural honey	17,3	—
0410 00 00	Edible products of animal origin, not elsewhere specified or included	7,7	—

CHAPTER 5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

This chapter does not cover:

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

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

(c)	animal textile materials, other than horsehair and horsehair waste (Section XI); or

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

2.	For the purposes of heading 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.

3.	Throughout the nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ‘ivory’.

4.	Throughout the nomenclature, the expression ‘horsehair’ means hair of the manes or tails of equine or bovine animals.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
0501 00 00	Human hair, unworked, whether or not washed or scoured; waste of human hair	Free	—
0502	Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair:
0502 10 00	Pigs', hogs' or boars' bristles and hair and waste thereof	Free	—
0502 90 00	Other	Free	—
0503 00 00	Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material	Free	—
0504 00 00	Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked	Free	—
0505	Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers:
0505 10	Feathers of a kind used for stuffing; down:
0505 10 10	Raw	Free	—
0505 10 90	Other	Free	—
0505 90 00	Other	Free	—
0506	Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products:
0506 10 00	Ossein and bones treated with acid	Free	—
0506 90 00	Other	Free	—
0507	Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products:
0507 10 00	Ivory; ivory powder and waste	Free	—
0507 90 00	Other	Free	—
0508 00 00	Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof	Free	—
0509 00	Natural sponges of animal origin:
0509 00 10	Raw	Free	—
0509 00 90	Other	5,1	—
0510 00 00	Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved	Free	—
0511	Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption:
0511 10 00	Bovine semen	Free	p/st (39)
	Other:
0511 91	Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3:
0511 91 10	Fish waste	Free	—
0511 91 90	Other	Free	—
0511 99	Other:
0511 99 10	Sinews or tendons; parings and similar waste of raw hides or skins	Free	—
0511 99 90	Other	Free	—

SECTION II

VEGETABLE PRODUCTS

Note

1.	In this section, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

CHAPTER 6

LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

Notes

Subject to the second part of heading 0601, this chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless, it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.

Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 9701.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
0601	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212:
0601 10	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant:
0601 10 10	Hyacinths	5,1	p/st
0601 10 20	Narcissi	5,1	p/st
0601 10 30	Tulips	5,1	p/st
0601 10 40	Gladioli	5,1	p/st
0601 10 90	Other	5,1	—
0601 20	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots:
0601 20 10	Chicory plants and roots	Free	—
0601 20 30	Orchids, hyacinths, narcissi and tulips	9,6	—
0601 20 90	Other	6,4	—
0602	Other live plants (including their roots), cuttings and slips; mushroom spawn:
0602 10	Unrooted cuttings and slips:
0602 10 10	Of vines	Free	—
0602 10 90	Other	4	—
0602 20	Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts:
0602 20 10	Vine slips, grafted or rooted	Free	—
0602 20 90	Other	8,3	—
0602 30 00	Rhododendrons and azaleas, grafted or not	8,3	—
0602 40	Roses, grafted or not:
0602 40 10	Neither budded nor grafted	8,3	p/st
0602 40 90	Budded or grafted	8,3	p/st
0602 90	Other:
0602 90 10	Mushroom spawn	8,3	—
0602 90 20	Pineapple plants	Free	—
0602 90 30	Vegetable and strawberry plants	8,3	—
	Other:
	Outdoor plants:
	Trees, shrubs and bushes:
0602 90 41	Forest trees	8,3	—
	Other:
0602 90 45	Rooted cuttings and young plants	6,5	—
0602 90 49	Other	8,3	—
	Other outdoor plants:
0602 90 51	Perennial plants	8,3	—
0602 90 59	Other	8,3	—
	Indoor plants:
0602 90 70	Rooted cuttings and young plants, excluding cacti	6,5	—
	Other:
0602 90 91	Flowering plants with buds or flowers, excluding cacti	6,5	—
0602 90 99	Other	6,5	—
0603	Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared:
0603 10	Fresh:
0603 10 10	Roses	(40)	p/st
0603 10 20	Carnations	(40)	p/st
0603 10 30	Orchids	(40)	p/st
0603 10 40	Gladioli	(40)	p/st
0603 10 50	Chrysanthemums	(40)	p/st
0603 10 80	Other	(40)	—
0603 90 00	Other	10	—
0604	Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared:
0604 10	Mosses and lichens:
0604 10 10	Reindeer moss	Free	—
0604 10 90	Other	5	—
	Other:
0604 91	Fresh:
0604 91 20	Christmas trees	2,5	p/st
0604 91 40	Conifer branches	2,5	—
0604 91 90	Other	2	—
0604 99	Other:
0604 99 10	Not further prepared than dried	Free	—
0604 99 90	Other	10,9	—

CHAPTER 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

Notes

1.	This chapter does not cover forage products of heading 1214.

In headings 0709 to 0712, the word ‘vegetables’ includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweetcorn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).

Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than:

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

(b)	sweetcorn in the forms specified in headings 1102 to 1104;

(c)	flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105);

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

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

Additional note

1.	For the purposes of subheading 0714 10 10, the expression ‘pellets of flour and meal’ means pellets of which, when dispersed in water, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm, calculated on the dry matter.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
0701	Potatoes, fresh or chilled:
0701 10 00	Seed (52)	4,5	—
0701 90	Other:
0701 90 10	For the manufacture of starch (41)	5,8	—
	Other:
0701 90 50	New, from 1 January to 30 June	(46)	—
0701 90 90	Other	11,5	—
0702 00 00	Tomatoes, fresh or chilled	(43)	—
0703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled:
0703 10	Onions and shallots:
	Onions:
0703 10 11	Sets	9,6	—
0703 10 19	Other	9,6	—
0703 10 90	Shallots	9,6	—
0703 20 00	Garlic	9,6 + 120 €/100 kg/net (44)	—
0703 90 00	Leeks and other alliaceous vegetables	10,4	—
0704	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled:
0704 10 00	Cauliflowers and headed broccoli	(47)	—
0704 20 00	Brussels sprouts	12	—
0704 90	Other:
0704 90 10	White cabbages and red cabbages	12 MIN 0,4 €/100 kg/net	—
0704 90 90	Other	12	—
0705	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled:
	Lettuce:
0705 11 00	Cabbage lettuce (head lettuce)	(48)	—
0705 19 00	Other	10,4	—
	Chicory:
0705 21 00	Witloof chicory (Cichorium intybus var. foliosum)	10,4	—
0705 29 00	Other	10,4	—
0706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled:
0706 10 00	Carrots and turnips	13,6 (44)	—
0706 90	Other:
0706 90 10	Celeriac (rooted celery or German celery)	(49)	—
0706 90 30	Horseradish (Cochlearia armoracia)	12	—
0706 90 90	Other	13,6	—
0707 00	Cucumbers and gherkins, fresh or chilled:
0707 00 05	Cucumbers	(43)	—
0707 00 90	Gherkins	12,8	—
0708	Leguminous vegetables, shelled or unshelled, fresh or chilled:
0708 10 00	Peas (Pisum sativum)	(50)	—
0708 20 00	Beans (Vigna spp., Phaseolus spp.)	(51)	—
0708 90 00	Other leguminous vegetables	11,2	—
0709	Other vegetables, fresh or chilled:
0709 10 00	Globe artichokes	(43)	—
0709 20 00	Asparagus	10,2	—
0709 30 00	Aubergines (eggplants)	12,8	—
0709 40 00	Celery other than celeriac	12,8	—
	Mushrooms and truffles:
0709 51 00	Mushrooms of the genus Agaricus	12,8	—
0709 52 00	Truffles	6,4	—
0709 59	Other:
0709 59 10	Chanterelles	3,2	—
0709 59 30	Flap mushrooms	5,6	—
0709 59 90	Other	6,4	—
0709 60	Fruits of the genus Capsicum or of the genus Pimenta:
0709 60 10	Sweet peppers	7,2 (44)	—
	Other:
0709 60 91	Of the genus Capsicum, for the manufacture of capsicin or capsicum oleoresin dyes (41)	Free	—
0709 60 95	For the industrial manufacture of essential oils or resinoids (41)	Free	—
0709 60 99	Other	6,4	—
0709 70 00	Spinach, New Zealand spinach and orache spinach (garden spinach)	10,4	—
0709 90	Other:
0709 90 10	Salad vegetables, other than lettuce (Lactuca sativa) and chicory (Cichorium spp.)	10,4	—
0709 90 20	Chard (or white beet) and cardoons	10,4	—
	Olives:
0709 90 31	For uses other than the production of oil (41)	4,5	—
0709 90 39	Other	13,1 €/100 kg/net	—
0709 90 40	Capers	5,6	—
0709 90 50	Fennel	8	—
0709 90 60	Sweetcorn	9,4 €/100 kg/net	—
0709 90 70	Courgettes	(43)	—
0709 90 90	Other	12,8	—
0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen:
0710 10 00	Potatoes	14,4	—
	Leguminous vegetables, shelled or unshelled:
0710 21 00	Peas (Pisum sativum)	14,4	—
0710 22 00	Beans (Vigna spp., Phaseolus spp.)	14,4	—
0710 29 00	Other	14,4	—
0710 30 00	Spinach, New Zealand spinach and orache spinach (garden spinach)	14,4	—
0710 40 00	Sweetcorn	5,1 + 9,4 €/100 kg/net (45)	—
0710 80	Other vegetables:
0710 80 10	Olives	15,2	—
	Fruits of the genus Capsicum or of the genus Pimenta:
0710 80 51	Sweet peppers	14,4	—
0710 80 59	Other	6,4	—
	Mushrooms:
0710 80 61	Of the genus Agaricus	14,4	—
0710 80 69	Other	14,4	—
0710 80 70	Tomatoes	14,4	—
0710 80 80	Globe artichokes	14,4	—
0710 80 85	Asparagus	14,4	—
0710 80 95	Other	14,4	—
0710 90 00	Mixtures of vegetables	14,4	—
0711	Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption:
0711 20	Olives:
0711 20 10	For uses other than the production of oil (41)	6,4	—
0711 20 90	Other	13,1 €/100 kg/net	—
0711 30 00	Capers	4,8	—
0711 40 00	Cucumbers and gherkins	12	—
	Mushrooms and truffles:
0711 51 00	Mushrooms of the genus Agaricus	9,6 + 191 €/100 kg/net eda (44)	kg/net eda
0711 59 00	Other	9,6	—
0711 90	Other vegetables; mixtures of vegetables:
	Vegetables:
0711 90 10	Fruits of the genus Capsicum or of the genus Pimenta, excluding sweet peppers	6,4	—
0711 90 30	Sweetcorn	5,1 + 9,4 €/100 kg/net (45)	—
0711 90 50	Onions	7,2	—
0711 90 80	Other	9,6	—
0711 90 90	Mixtures of vegetables	12	—
0712	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared:
0712 20 00	Onions	12,8 (44)	—
	Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles:
0712 31 00	Mushrooms of the genus Agaricus	12,8	—
0712 32 00	Wood ears (Auricularia spp.)	12,8	—
0712 33 00	Jelly fungi (Tremella spp.)	12,8	—
0712 39 00	Other	12,8	—
0712 90	Other vegetables; mixtures of vegetables:
0712 90 05	Potatoes, whether or not cut or sliced but not further prepared	10,2	—
	Sweetcorn (Zea mays var. saccharata):
0712 90 11	Hybrids for sowing (52)	Free	—
0712 90 19	Other	9,4 €/100 kg/net	—
0712 90 30	Tomatoes	12,8	—
0712 90 50	Carrots	12,8	—
0712 90 90	Other	12,8	—
0713	Dried leguminous vegetables, shelled, whether or not skinned or split:
0713 10	Peas (Pisum sativum):
0713 10 10	For sowing	Free	—
0713 10 90	Other	Free	—
0713 20 00	Chickpeas (garbanzos)	Free	—
	Beans (Vigna spp., Phaseolus spp.):
0713 31 00	Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek	Free	—
0713 32 00	Small red (Adzuki) beans (Phaseolus or Vigna angularis)	Free	—
0713 33	Kidney beans, including white pea beans (Phaseolus vulgaris):
0713 33 10	For sowing	Free	—
0713 33 90	Other	Free	—
0713 39 00	Other	Free	—
0713 40 00	Lentils	Free	—
0713 50 00	Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor)	3,2	—
0713 90 00	Other	3,2	—
0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith:
0714 10	Manioc (cassava):
0714 10 10	Pellets of flour and meal	9,5 €/100 kg/net (44)	—
	Other:
0714 10 91	Of a kind used for human consumption, in immediate packings of a net content not exceeding 28 kg, either fresh and whole or without skin and frozen, whether or not sliced	9,5 €/100 kg/net (44)	—
0714 10 99	Other	9,5 €/100 kg/net (44)	—
0714 20	Sweet potatoes:
0714 20 10	Fresh, whole, intended for human consumption (53)	3,8 (42)	—
0714 20 90	Other	6,4 €/100 kg/net (44)	—
0714 90	Other:
	Arrowroot, salep and similar roots and tubers with high starch content:
0714 90 11	Of a kind used for human consumption, in immediate packings of a net content not exceeding 28 kg, either fresh and whole or without skin and frozen, whether or not sliced	9,5 €/100 kg/net (44)	—
0714 90 19	Other	9,5 €/100 kg/net (44)	—
0714 90 90	Other	3,8 (42)	—

CHAPTER 8

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

Notes

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

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

Dried fruit or dried nuts of this chapter may be partially rehydrated, or treated for the following purposes:

(a)	for additional preservation or stabilisation (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),

(b)	to improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of glucose syrup),

provided that they retain the character of dried fruit or dried nuts.

Additional notes

The content of various sugars expressed as sucrose (sugar content) of the products classified in this chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20 °C and multiplied by the factor 0,95.

2.	For the purposes of subheadings 0811 90 11, 0811 90 31 and 0811 90 85, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.

3.	For the purposes of subheadings 0811 90 11, 0811 90 31, 0811 90 85, 0812 90 70 and 0813 50 31, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
0801	Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled:
	Coconuts:
0801 11 00	Desiccated	Free	—
0801 19 00	Other	Free	—
	Brazil nuts:
0801 21 00	In shell	Free	—
0801 22 00	Shelled	Free	—
	Cashew nuts:
0801 31 00	In shell	Free	—
0801 32 00	Shelled	Free	—
0802	Other nuts, fresh or dried, whether or not shelled or peeled:
	Almonds:
0802 11	In shell:
0802 11 10	Bitter	Free	—
0802 11 90	Other	5,6 (55)	—
0802 12	Shelled:
0802 12 10	Bitter	Free	—
0802 12 90	Other	3,5 (55)	—
	Hazelnuts or filberts (Corylus spp.):
0802 21 00	In shell	3,2	—
0802 22 00	Shelled	3,2	—
	Walnuts:
0802 31 00	In shell	4	—
0802 32 00	Shelled	5,1	—
0802 40 00	Chestnuts (Castanea spp.)	5,6	—
0802 50 00	Pistachios	1,6	—
0802 90	Other:
0802 90 20	Areca (or betel), cola and pecans	Free	—
0802 90 50	Pine nuts	3,2 (62)	—
0802 90 60	Macadamia nuts	2	—
0802 90 85	Other	3,2 (62)	—
0803 00	Bananas, including plantains, fresh or dried:
	Fresh:
0803 00 11	Plantains	16	—
0803 00 19	Other	680 €/1 000 kg/net (55)	—
0803 00 90	Dried	16	—
0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried:
0804 10 00	Dates	7,7	—
0804 20	Figs:
0804 20 10	Fresh	5,6	—
0804 20 90	Dried	8	—
0804 30 00	Pineapples	5,8	—
0804 40 00	Avocados	(56)	—
0804 50 00	Guavas, mangoes and mangosteens	Free	—
0805	Citrus fruit, fresh or dried:
0805 10	Oranges:
0805 10 20	Sweet oranges, fresh	(54)	—
0805 10 80	Other	(57)	—
0805 20	Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids:
0805 20 10	Clementines	(54)	—
0805 20 30	Monreales and satsumas	(54)	—
0805 20 50	Mandarins and wilkings	(54)	—
0805 20 70	Tangerines	(54)	—
0805 20 90	Other	(54)	—
0805 40 00	Grapefruit	(58)	—
0805 50	Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia):
0805 50 10	Lemons (Citrus limon, Citrus limonum)	(54)	—
0805 50 90	Limes (Citrus aurantifolia, Citrus latifolia)	12,8	—
0805 90 00	Other	12,8	—
0806	Grapes, fresh or dried:
0806 10	Fresh:
0806 10 10	Table grapes	(54)	—
0806 10 90	Other	(59)	—
0806 20	Dried:
0806 20 10	Currants	2,4	—
0806 20 30	Sultanas	2,4	—
0806 20 90	Other	2,4	—
0807	Melons (including watermelons) and papaws (papayas), fresh:
	Melons (including watermelons):
0807 11 00	Watermelons	8,8	—
0807 19 00	Other	8,8	—
0807 20 00	Papaws (papayas)	Free	—
0808	Apples, pears and quinces, fresh:
0808 10	Apples:
0808 10 10	Cider apples, in bulk, from 16 September to 15 December	(54)	—
0808 10 80	Other	(54)	—
0808 20	Pears and quinces:
	Pears:
0808 20 10	Perry pears, in bulk, from 1 August to 31 December	(54)	—
0808 20 50	Other	(54)	—
0808 20 90	Quinces	7,2	—
0809	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh:
0809 10 00	Apricots	(54)	—
0809 20	Cherries:
0809 20 05	Sour cherries (Prunus cerasus)	(54)	—
0809 20 95	Other	(54)	—
0809 30	Peaches, including nectarines:
0809 30 10	Nectarines	(54)	—
0809 30 90	Other	(54)	—
0809 40	Plums and sloes:
0809 40 05	Plums	(54)	—
0809 40 90	Sloes	12	—
0810	Other fruit, fresh:
0810 10 00	Strawberries	(60)	—
0810 20	Raspberries, blackberries, mulberries and loganberries:
0810 20 10	Raspberries	8,8	—
0810 20 90	Other	9,6	—
0810 30	Black-, white- or redcurrants and gooseberries:
0810 30 10	Blackcurrants	8,8	—
0810 30 30	Redcurrants	8,8	—
0810 30 90	Other	9,6	—
0810 40	Cranberries, bilberries and other fruits of the genus Vaccinium:
0810 40 10	Cowberries, foxberries or mountain cranberries (fruit of the species Vaccinium vitis-idaea)	Free	—
0810 40 30	Fruit of the species Vaccinium myrtillus	3,2	—
0810 40 50	Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum	3,2	—
0810 40 90	Other	9,6	—
0810 50 00	Kiwifruit	(61)	—
0810 60 00	Durians	8,8	—
0810 90	Other:
0810 90 30	Tamarinds, cashew apples, lychees, jackfruit, sapodillo plums	Free	—
0810 90 40	Passion fruit, carambola and pitahaya	Free	—
0810 90 95	Other	8,8	—
0811	Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter:
0811 10	Strawberries:
	Containing added sugar or other sweetening matter:
0811 10 11	With a sugar content exceeding 13 % by weight	20,8 + 8,4 €/100 kg/net	—
0811 10 19	Other	20,8	—
0811 10 90	Other	14,4	—
0811 20	Raspberries, blackberries, mulberries, loganberries, black-, white- or redcurrants and gooseberries:
	Containing added sugar or other sweetening matter:
0811 20 11	With a sugar content exceeding 13 % by weight	20,8 + 8,4 €/100 kg/net	—
0811 20 19	Other	20,8	—
	Other:
0811 20 31	Raspberries	14,4	—
0811 20 39	Blackcurrants	14,4	—
0811 20 51	Redcurrants	12	—
0811 20 59	Blackberries and mulberries	12	—
0811 20 90	Other	14,4	—
0811 90	Other:
	Containing added sugar or other sweetening matter:
	With a sugar content exceeding 13 % by weight:
0811 90 11	Tropical fruit and tropical nuts	13 + 5,3 €/100 kg/net	—
0811 90 19	Other	20,8 + 8,4 €/100 kg/net	—
	Other:
0811 90 31	Tropical fruit and tropical nuts	13	—
0811 90 39	Other	20,8	—
	Other:
0811 90 50	Fruit of the species Vaccinium myrtillus	12	—
0811 90 70	Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium	3,2	—
	Cherries:
0811 90 75	Sour cherries (Prunus cerasus)	14,4	—
0811 90 80	Other	14,4	—
0811 90 85	Tropical fruit and tropical nuts	9	—
0811 90 95	Other	14,4	—
0812	Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption:
0812 10 00	Cherries	8,8	—
0812 90	Other:
0812 90 10	Apricots	12,8	—
0812 90 20	Oranges	12,8	—
0812 90 30	Papaws (papayas)	2,3	—
0812 90 40	Fruit of the species Vaccinium myrtillus	6,4	—
0812 90 70	Guavas, mangoes, mangosteens, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya and tropical nuts	5,5	—
0812 90 98	Other	8,8	—
0813	Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter:
0813 10 00	Apricots	5,6	—
0813 20 00	Prunes	9,6	—
0813 30 00	Apples	3,2	—
0813 40	Other fruit:
0813 40 10	Peaches, including nectarines	5,6	—
0813 40 30	Pears	6,4	—
0813 40 50	Papaws (papayas)	2	—
0813 40 60	Tamarinds	Free	—
0813 40 70	Cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya	Free	—
0813 40 95	Other	2,4	—
0813 50	Mixtures of nuts or dried fruits of this chapter:
	Mixtures of dried fruit, other than that of headings 0801 to 0806:
	Not containing prunes:
0813 50 12	Of papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya	4	—
0813 50 15	Other	6,4	—
0813 50 19	Containing prunes	9,6	—
	Mixtures exclusively of dried nuts of headings 0801 and 0802:
0813 50 31	Of tropical nuts	4	—
0813 50 39	Other	6,4	—
	Other mixtures:
0813 50 91	Not containing prunes or figs	8	—
0813 50 99	Other	9,6	—
0814 00 00	Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions	1,6	—

CHAPTER 9

COFFEE, TEA, MATÉ AND SPICES

Notes

Mixtures of the products of headings 0904 to 0910 are to be classified as follows:

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

(b)	mixtures of two or more of the products of different headings are to be classified in heading 0910.

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

2.	This chapter does not cover cubeb pepper (Piper cubeba) or other products of heading 1211.

Additional note

1.	The rate of duty applicable to mixtures referred to in note 1(a) shall be the one applicable to the component having the highest duty rate.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
0901	Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion:
	Coffee, not roasted:
0901 11 00	Not decaffeinated	Free	—
0901 12 00	Decaffeinated	8,3	—
	Coffee, roasted:
0901 21 00	Not decaffeinated	7,5	—
0901 22 00	Decaffeinated	9	—
0901 90	Other:
0901 90 10	Coffee husks and skins	Free	—
0901 90 90	Coffee substitutes containing coffee	11,5	—
0902	Tea, whether or not flavoured:
0902 10 00	Green tea (not fermented) in immediate packings of a content not exceeding 3 kg	3,2	—
0902 20 00	Other green tea (not fermented)	Free	—
0902 30 00	Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg	Free	—
0902 40 00	Other black tea (fermented) and other partly fermented tea	Free	—
0903 00 00	Maté	Free	—
0904	Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta:
	Pepper:
0904 11 00	Neither crushed nor ground	Free	—
0904 12 00	Crushed or ground	4	—
0904 20	Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground:
	Neither crushed nor ground:
0904 20 10	Sweet peppers	9,6	—
0904 20 30	Other	Free	—
0904 20 90	Crushed or ground	5	—
0905 00 00	Vanilla	6	—
0906	Cinnamon and cinnamon-tree flowers:
0906 10 00	Neither crushed nor ground	Free	—
0906 20 00	Crushed or ground	Free	—
0907 00 00	Cloves (whole fruit, cloves and stems)	8	—
0908	Nutmeg, mace and cardamoms:
0908 10 00	Nutmeg	Free	—
0908 20 00	Mace	Free	—
0908 30 00	Cardamoms	Free	—
0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries:
0909 10 00	Seeds of anise or badian	Free	—
0909 20 00	Seeds of coriander	Free	—
0909 30 00	Seeds of cumin	Free	—
0909 40 00	Seeds of caraway	Free	—
0909 50 00	Seeds of fennel; juniper berries	Free	—
0910	Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices:
0910 10 00	Ginger	Free	—
0910 20	Saffron:
0910 20 10	Neither crushed nor ground	Free	—
0910 20 90	Crushed or ground	8,5	—
0910 30 00	Turmeric (curcuma)	Free	—
0910 40	Thyme; bay leaves:
	Thyme:
	Neither crushed nor ground:
0910 40 11	Wild thyme (Thymus serpyllum)	Free	—
0910 40 13	Other	7	—
0910 40 19	Crushed or ground	8,5	—
0910 40 90	Bay leaves	7	—
0910 50 00	Curry	Free	—
	Other spices:
0910 91	Mixtures referred to in note 1(b) to this chapter:
0910 91 10	Neither crushed nor ground	Free	—
0910 91 90	Crushed or ground	12,5	—
0910 99	Other:
0910 99 10	Fenugreek seed	Free	—
	Other:
0910 99 91	Neither crushed nor ground	Free	—
0910 99 99	Crushed or ground	12,5	—

CHAPTER 10

CEREALS

Notes

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

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

2.	Heading 1005 does not cover sweetcorn (Chapter 7).

Subheading note

1.	The term ‘durum wheat’ means wheat of the species Triticum durum and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

Additional notes

The following terms shall have the meanings hereunder assigned to them:

(a)	‘round grain rice’ (subheadings 1006 10 21, 1006 10 92, 1006 20 11, 1006 20 92, 1006 30 21, 1006 30 42, 1006 30 61 and 1006 30 92): rice, the grains of which are of a length not exceeding 5,2 mm and of a length/width ratio of less than 2;

(b)	‘medium grain rice’ (subheadings 1006 10 23, 1006 10 94, 1006 20 13, 1006 20 94, 1006 30 23, 1006 30 44, 1006 30 63 and 1006 30 94): rice, the grains of which are of a length exceeding 5,2 mm but not exceeding 6,0 mm and of a length/width ratio of less than 3;

(c)	‘long grain rice’ (subheadings 1006 10 25, 1006 10 27, 1006 10 96, 1006 10 98, 1006 20 15, 1006 20 17, 1006 20 96, 1006 20 98, 1006 30 25, 1006 30 27, 1006 30 46, 1006 30 48, 1006 30 65, 1006 30 67, 1006 30 96 and 1006 30 98): rice, the grains of which are of a length exceeding 6,0 mm;

(d)	‘paddy rice’ (subheadings 1006 10 21, 1006 10 23, 1006 10 25, 1006 10 27, 1006 10 92, 1006 10 94, 1006 10 96 and 1006 10 98): rice which has retained its husk after threshing;

(e)

‘husked rice’ (subheadings 1006 20 11, 1006 20 13, 1006 20 15, 1006 20 17, 1006 20 92, 1006 20 94, 1006 20 96 and 1006 20 98): rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions ‘brown rice’, ‘cargo rice’, ‘loonzain’ and ‘riso sbramato’;

(f)	‘semi-milled rice’ (subheadings 1006 30 21, 1006 30 23, 1006 30 25, 1006 30 27, 1006 30 42, 1006 30 44, 1006 30 46 and 1006 30 48): rice from which the husk, part of the germ and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed;

(g)

‘wholly milled rice’ (subheadings 1006 30 61, 1006 30 63, 1006 30 65, 1006 30 67, 1006 30 92, 1006 30 94, 1006 30 96 and 1006 30 98): rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or medium grain rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10 % of the grains;

(h)	‘broken rice’ (subheading 1006 40): grain fragments the length of which does not exceed three quarters of the average length of the whole grain.

The duty-rate applicable to mixtures of this chapter shall be as follows:

(a)	in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

(b)	in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
1001	Wheat and meslin:
1001 10 00	Durum wheat	148 €/t (64) (65)	—
1001 90	Other:
1001 90 10	Spelt for sowing (63)	12,8	—
	Other spelt, common wheat and meslin:
1001 90 91	Common wheat and meslin seed	95 €/t (65)	—
1001 90 99	Other	95 €/t (64) (65)	—
1002 00 00	Rye	93 €/t (65)	—
1003 00	Barley:
1003 00 10	Seed	93 €/t	—
1003 00 90	Other	93 €/t	—
1004 00 00	Oats	89 €/t	—
1005	Maize (corn):
1005 10	Seed:
	Hybrid (63):
1005 10 11	Double hybrids and top cross hybrids	Free	—
1005 10 13	Three-cross hybrids	Free	—
1005 10 15	Simple hybrids	Free	—
1005 10 19	Other	Free	—
1005 10 90	Other	94 €/t (65)	—
1005 90 00	Other	94 €/t (64) (65)	—
1006	Rice:
1006 10	Rice in the husk (paddy or rough):
1006 10 10	For sowing (63)	7,7	—
	Other:
	Parboiled:
1006 10 21	Round grain	211 €/t	—
1006 10 23	Medium grain	211 €/t	—
	Long grain:
1006 10 25	Of a length/width ratio greater than 2 but less than 3	211 €/t	—
1006 10 27	Of a length/width ratio equal to or greater than 3	211 €/t	—
	Other:
1006 10 92	Round grain	211 €/t	—
1006 10 94	Medium grain	211 €/t	—
	Long grain:
1006 10 96	Of a length/width ratio greater than 2 but less than 3	211 €/t	—
1006 10 98	Of a length/width ratio equal to or greater than 3	211 €/t	—
1006 20	Husked (brown) rice:
	Parboiled:
1006 20 11	Round grain	264 €/t (66) (64)	—
1006 20 13	Medium grain	264 €/t (66) (64)	—
	Long grain:
1006 20 15	Of a length/width ratio greater than 2 but less than 3	264 €/t (66) (64)	—
1006 20 17	Of a length/width ratio equal to or greater than 3	264 €/t (66) (64)	—
	Other:
1006 20 92	Round grain	264 €/t (66) (64)	—
1006 20 94	Medium grain	264 €/t (66) (64)	—
	Long grain:
1006 20 96	Of a length/width ratio greater than 2 but less than 3	264 €/t (66) (64)	—
1006 20 98	Of a length/width ratio equal to or greater than 3	264 €/t (66) (64)	—
1006 30	Semi-milled or wholly milled rice, whether or not polished or glazed:
	Semi-milled rice:
	Parboiled:
1006 30 21	Round grain	416 €/t (66) (64)	—
1006 30 23	Medium grain	416 €/t (66) (64)	—
	Long grain:
1006 30 25	Of a length/width ratio greater than 2 but less than 3	416 €/t (66) (64)	—
1006 30 27	Of a length/width ratio equal to or greater than 3	416 €/t (66) (64)	—
	Other:
1006 30 42	Round grain	416 €/t (66) (64)	—
1006 30 44	Medium grain	416 €/t (66) (64)	—
	Long grain:
1006 30 46	Of a length/width ratio greater than 2 but less than 3	416 €/t (66) (64)	—
1006 30 48	Of a length/width ratio equal to or greater than 3	416 €/t (66) (64)	—
	Wholly milled rice:
	Parboiled:
1006 30 61	Round grain	416 €/t (66) (64)	—
1006 30 63	Medium grain	416 €/t (66) (64)	—
	Long grain:
1006 30 65	Of a length/width ratio greater than 2 but less than 3	416 €/t (66) (64)	—
1006 30 67	Of a length/width ratio equal to or greater than 3	416 €/t (66) (64)	—
	Other:
1006 30 92	Round grain	416 €/t (66) (64)	—
1006 30 94	Medium grain	416 €/t (66) (64)	—
	Long grain:
1006 30 96	Of a length/width ratio greater than 2 but less than 3	416 €/t (66) (64)	—
1006 30 98	Of a length/width ratio equal to or greater than 3	416 €/t (66) (64)	—
1006 40 00	Broken rice	128 €/t (64)	—
1007 00	Grain sorghum:
1007 00 10	Hybrids for sowing (63)	6,4	—
1007 00 90	Other	94 €/t (64) (65)	—
1008	Buckwheat, millet and canary seed; other cereals:
1008 10 00	Buckwheat	37 €/t	—
1008 20 00	Millet	56 €/t (64)	—
1008 30 00	Canary seed	Free	—
1008 90	Other cereals:
1008 90 10	Triticale	93 €/t	—
1008 90 90	Other	37 €/t	—

CHAPTER 11

PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

Notes

This chapter does not cover:

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

(b)	prepared flours, groats, meals or starches of heading 1901;

(c)	corn flakes and other products of heading 1904;

(d)	vegetables, prepared or preserved, of heading 2001, 2004 or 2005;

(e)	pharmaceutical products (Chapter 30); or

(f)	starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

(A)

Products from the milling of the cereals listed in the table below fall in this chapter if they have, by weight on the dry product:

(a)	a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and

(b)	an ash content (after deduction of any added minerals) not exceeding that indicated in column 3.

Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.

(B)

Products falling in this chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column 4 or 5 is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall in heading 1103 or 1104.

Cereal	Starch content	Ash content	Rate of passage through a sieve with an aperture of
Cereal	Starch content	Ash content	315 micrometres (microns)	500 micrometres (microns)
(1)	(2)	(3)	(4)	(5)
Wheat and rye	45 %	2,5 %	80 %	—
Barley	45 %	3 %	80 %	—
Oats	45 %	5 %	80 %	—
Maize (corn) and grain sorghum	45 %	2 %	—	90 %
Rice	45 %	1,6 %	80 %	—
Buckwheat	45 %	4 %	80 %	—
Other cereals	45 %	2 %	50 %	—

For the purposes of heading 1103, the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:

(a)	in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

(b)	in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.

Additional notes

The duty-rate applicable to mixtures of this chapter shall be as follows:

(a)	in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

(b)	in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

For the purposes of heading 1106, the terms ‘flour’, ‘meal’ and ‘powder’ mean products (other than shredded desiccated coconut), obtained by milling or some other fragmentation process from dried leguminous vegetables of heading 0713, from sago or roots or tubers of heading 0714 or from products of Chapter 8, of which:

(a)	in the case of dried leguminous vegetables, sago, roots, tubers and products of Chapter 8 (excluding nuts of headings 0801 and 0802), at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

(b)	in the case of nuts of headings 0801 and 0802, at least 50 % by weight passes through a woven metal wire cloth sieve with an aperture of 2,5 mm.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
1101 00	Wheat or meslin flour:
	Wheat flour:
1101 00 11	Of durum wheat	172 €/t	—
1101 00 15	Of common wheat and spelt	172 €/t	—
1101 00 90	Meslin flour	172 €/t	—
1102	Cereal flours other than of wheat or meslin:
1102 10 00	Rye flour	168 €/t	—
1102 20	Maize (corn) flour:
1102 20 10	Of a fat content not exceeding 1,5 % by weight	173 €/t	—
1102 20 90	Other	98 €/t	—
1102 30 00	Rice flour	138 €/t	—
1102 90	Other:
1102 90 10	Barley flour	171 €/t	—
1102 90 30	Oat flour	164 €/t	—
1102 90 90	Other	98 €/t	—
1103	Cereal groats, meal and pellets:
	Groats and meal:
1103 11	Of wheat:
1103 11 10	Durum wheat	267 €/t	—
1103 11 90	Common wheat and spelt	186 €/t	—
1103 13	Of maize (corn):
1103 13 10	Of a fat content not exceeding 1,5 % by weight	173 €/t	—
1103 13 90	Other	98 €/t	—
1103 19	Of other cereals:
1103 19 10	Of rye	171 €/t	—
1103 19 30	Of barley	171 €/t	—
1103 19 40	Of oats	164 €/t	—
1103 19 50	Of rice	138 €/t	—
1103 19 90	Other	98 €/t	—
1103 20	Pellets:
1103 20 10	Of rye	171 €/t	—
1103 20 20	Of barley	171 €/t	—
1103 20 30	Of oats	164 €/t	—
1103 20 40	Of maize	173 €/t	—
1103 20 50	Of rice	138 €/t	—
1103 20 60	Of wheat	175 €/t	—
1103 20 90	Other	98 €/t	—
1104	Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground:
	Rolled or flaked grains:
1104 12	Of oats:
1104 12 10	Rolled	93 €/t	—
1104 12 90	Flaked	182 €/t	—
1104 19	Of other cereals:
1104 19 10	Of wheat	175 €/t	—
1104 19 30	Of rye	171 €/t	—
1104 19 50	Of maize	173 €/t	—
	Of barley:
1104 19 61	Rolled	97 €/t	—
1104 19 69	Flaked	189 €/t	—
	Other:
1104 19 91	Flaked rice	234 €/t	—
1104 19 99	Other	173 €/t	—
	Other worked grains (for example, hulled, pearled, sliced or kibbled):
1104 22	Of oats:
1104 22 20	Hulled (shelled or husked)	162 €/t	—
1104 22 30	Hulled and sliced or kibbled (‘Grütze’ or ‘grutten’)	162 €/t	—
1104 22 50	Pearled	145 €/t	—
1104 22 90	Not otherwise worked than kibbled	93 €/t	—
1104 22 98	Other	93 €/t (67)	—
1104 23	Of maize (corn):
1104 23 10	Hulled (shelled or husked), whether or not sliced or kibbled	152 €/t	—
1104 23 30	Pearled	152 €/t	—
1104 23 90	Not otherwise worked than kibbled	98 €/t	—
1104 23 99	Other	98 €/t	—
1104 29	Of other cereals:
	Of barley:
1104 29 01	Hulled (shelled or husked)	150 €/t	—
1104 29 03	Hulled and sliced or kibbled (‘Grütze’ or ‘grutten’)	150 €/t	—
1104 29 05	Pearled	236 €/t	—
1104 29 07	Not otherwise worked than kibbled	97 €/t	—
1104 29 09	Other	97 €/t	—
	Other:
	Hulled (shelled or husked), whether or not sliced or kibbled:
1104 29 11	Of wheat	129 €/t	—
1104 29 15	Of rye	129 €/t	—
1104 29 19	Other	129 €/t	—
	Pearled:
1104 29 31	Of wheat	154 €/t	—
1104 29 35	Of rye	154 €/t	—
1104 29 39	Other	154 €/t	—
	Not otherwise worked than kibbled:
1104 29 51	Of wheat	99 €/t	—
1104 29 55	Of rye	97 €/t	—
1104 29 59	Other	98 €/t	—
	Other:
1104 29 81	Of wheat	99 €/t	—
1104 29 85	Of rye	97 €/t	—
1104 29 89	Other	98 €/t	—
1104 30	Germ of cereals, whole, rolled, flaked or ground:
1104 30 10	Of wheat	76 €/t	—
1104 30 90	Of other cereals	75 €/t	—
1105	Flour, meal, powder, flakes, granules and pellets of potatoes:
1105 10 00	Flour, meal and powder	12,2	—
1105 20 00	Flakes, granules and pellets	12,2	—
1106	Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8:
1106 10 00	Of the dried leguminous vegetables of heading 0713	7,7	—
1106 20	Of sago or of roots or tubers of heading 0714:
1106 20 10	Denatured (68)	95 €/t	—
1106 20 90	Other	166 €/t	—
1106 30	Of the products of Chapter 8:
1106 30 10	Of bananas	10,9	—
1106 30 90	Other	8,3	—
1107	Malt, whether or not roasted:
1107 10	Not roasted:
	Of wheat:
1107 10 11	In the form of flour	177 €/t	—
1107 10 19	Other	134 €/t	—
	Other:
1107 10 91	In the form of flour	173 €/t	—
1107 10 99	Other	131 €/t	—
1107 20 00	Roasted	152 €/t	—
1108	Starches; inulin:
	Starches:
1108 11 00	Wheat starch	224 €/t	—
1108 12 00	Maize (corn) starch	166 €/t	—
1108 13 00	Potato starch	166 €/t	—
1108 14 00	Manioc (cassava) starch	166 €/t	—
1108 19	Other starches:
1108 19 10	Rice starch	216 €/t	—
1108 19 90	Other	166 €/t	—
1108 20 00	Inulin	19,2	—
1109 00 00	Wheat gluten, whether or not dried	512 €/t	—

CHAPTER 12

OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

Notes

1.	Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 7 or 20).

2.	Heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 2304 to 2306.

For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as ‘seeds of a kind used for sowing’.

Heading 1209 does not, however, apply to the following, even if for sowing:

(a)	leguminous vegetables or sweetcorn (Chapter 7);

(b)	spices or other products of Chapter 9;

(c)	cereals (Chapter 10); or

(d)	products of headings 1201 to 1207 or 1211.

Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

Heading 1211 does not, however, apply to:

(a)	medicaments of Chapter 30;

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

(c)	insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.

For the purposes of heading 1212, the term ‘seaweeds and other algae’ does not include:

(a)	dead single-cell micro-organisms of heading 2102;

(b)	cultures of micro-organisms of heading 3002; or

(c)	fertilisers of heading 3101 or 3105.

Subheading note

1.	For the purposes of subheading 1205 10, the expression ‘low erucic acid rape or colza seeds’ means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 % by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
1201 00	Soya beans, whether or not broken:
1201 00 10	For sowing (69)	Free	—
1201 00 90	Other	Free	—
1202	Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken:
1202 10	In shell:
1202 10 10	For sowing (69)	Free	—
1202 10 90	Other	Free	—
1202 20 00	Shelled, whether or not broken	Free	—
1203 00 00	Copra	Free	—
1204 00	Linseed, whether or not broken:
1204 00 10	For sowing (69)	Free	—
1204 00 90	Other	Free	—
1205	Rape or colza seeds, whether or not broken:
1205 10	Low erucic acid rape or colza seeds:
1205 10 10	For sowing (69)	Free	—
1205 10 90	Other	Free	—
1205 90 00	Other	Free	—
1206 00	Sunflower seeds, whether or not broken:
1206 00 10	For sowing (69)	Free	—
	Other:
1206 00 91	Shelled; in grey-and-white-striped shell	Free	—
1206 00 99	Other	Free	—
1207	Other oil seeds and oleaginous fruits, whether or not broken:
1207 10	Palm nuts and kernels:
1207 10 10	For sowing (69)	Free	—
1207 10 90	Other	Free	—
1207 20	Cotton seeds:
1207 20 10	For sowing (69)	Free	—
1207 20 90	Other	Free	—
1207 30	Castor oil seeds:
1207 30 10	For sowing (69)	Free	—
1207 30 90	Other	Free	—
1207 40	Sesamum seeds:
1207 40 10	For sowing (69)	Free	—
1207 40 90	Other	Free	—
1207 50	Mustard seeds:
1207 50 10	For sowing (69)	Free	—
1207 50 90	Other	Free	—
1207 60	Safflower seeds:
1207 60 10	For sowing (69)	Free	—
1207 60 90	Other	Free	—
	Other:
1207 91	Poppy seeds:
1207 91 10	For sowing (69)	Free	—
1207 91 90	Other	Free	—
1207 99	Other:
1207 99 20	For sowing (69)	Free	—
	Other:
1207 99 91	Hemp seeds	Free	—
1207 99 98	Other	Free	—
1208	Flours and meals of oil seeds or oleaginous fruits, other than those of mustard:
1208 10 00	Of soya beans	4,5	—
1208 90 00	Other	Free	—
1209	Seeds, fruit and spores, of a kind used for sowing:
1209 10 00	Sugar beet seed	8,3	—
	Seeds of forage plants:
1209 21 00	Lucerne (alfalfa) seed	2,5	—
1209 22	Clover (Trifolium spp.) seed:
1209 22 10	Red clover (Trifolium pratense L.)	Free	—
1209 22 80	Other	Free	—
1209 23	Fescue seed:
1209 23 11	Meadow fescue (Festuca pratensis Huds.) seed	Free	—
1209 23 15	Red fescue (Festuca rubra L.) seed	Free	—
1209 23 80	Other	2,5	—
1209 24 00	Kentucky blue grass (Poa pratensis L.) seed	Free	—
1209 25	Ryegrass (Lolium multiflorum Lam., Lolium perenne L.) seed:
1209 25 10	Italian ryegrass (including westerwolds) (Lolium multiflorum Lam.)	Free	—
1209 25 90	Perennial ryegrass (Lolium perenne L.)	Free	—
1209 26 00	Timothy grass seed	Free	—
1209 29	Other:
1209 29 10	Vetch seed; seeds of the genus Poa (Poa palustris L., Poa trivialis L.); cocksfoot grass (Dactylis glomerata L.); bent grass (Agrostis)	Free	—
1209 29 50	Lupine seed	2,5	—
1209 29 60	Fodder beet seed (Beta vulgaris var. alba)	8,3	—
1209 29 80	Other	2,5	—
1209 30 00	Seeds of herbaceous plants cultivated principally for their flowers	3	—
	Other:
1209 91	Vegetable seeds:
1209 91 10	Kohlrabi seeds (Brassica oleracea, var. caulorapa and gongylodes L.)	3	—
1209 91 30	Salad beet seed or beetroot seed (Beta vulgaris var. conditiva)	8,3	—
1209 91 90	Other	3	—
1209 99	Other:
1209 99 10	Forest-tree seeds	Free	—
	Other:
1209 99 91	Seeds of plants cultivated principally for their flowers, other than those of subheading 1209 30	3	—
1209 99 99	Other	4	—
1210	Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin:
1210 10 00	Hop cones, neither ground nor powdered nor in the form of pellets	5,8	—
1210 20	Hop cones, ground, powdered or in the form of pellets; lupulin:
1210 20 10	Hop cones, ground, powdered or in the form of pellets, with higher lupulin content; lupulin	5,8	—
1210 20 90	Other	5,8	—
1211	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered:
1211 10 00	Liquorice roots	Free	—
1211 20 00	Ginseng roots	Free	—
1211 30 00	Coca leaf	Free	—
1211 40 00	Poppy straw	Free	—
1211 90	Other:
1211 90 30	Tonquin beans	3	—
1211 90 97	Other	Free	—
1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included:
1212 10	Locust beans, including locust bean seeds:
1212 10 10	Locust beans	5,1	—
	Locust bean seeds:
1212 10 91	Not decorticated, crushed or ground	Free	—
1212 10 99	Other	5,8	—
1212 20 00	Seaweeds and other algae	Free	—
1212 30 00	Apricot, peach (including nectarine) or plum stones and kernels	Free	—
	Other:
1212 91	Sugar beet:
1212 91 20	Dried, whether or not ground	23 €/100 kg/net	—
1212 91 80	Other	6,7 €/100 kg/net	—
1212 99	Other:
1212 99 20	Sugar cane	4,6 €/100 kg/net	—
1212 99 80	Other	Free	—
1213 00 00	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets	Free	—
1214	Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets:
1214 10 00	Lucerne (alfalfa) meal and pellets	Free	—
1214 90	Other:
1214 90 10	Mangolds, swedes and other fodder roots	5,8	—
1214 90 90	Other	Free	—

CHAPTER 13

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

Note

Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to:

(a)	liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 1704);

(b)	malt extract (heading 1901);

(c)	extracts of coffee, tea or maté (heading 2101);

(d)	vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

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

(f)	concentrates of poppy straw containing not less than 50 % by weight of alkaloids (heading 2939);

(g)	medicaments of heading 3003 or 3004 or blood-grouping reagents (heading 3006);

(h)	tanning or dyeing extracts (heading 3201 or 3203);

(ij)	essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or

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

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
1301	Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams):
1301 10 00	Lac	Free	—
1301 20 00	Gum Arabic	Free	—
1301 90 00	Other	Free	—
1302	Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
	Vegetable saps and extracts:
1302 11 00	Opium	Free	—
1302 12 00	Of liquorice	3,2	—
1302 13 00	Of hops	3,2	—
1302 14 00	Of pyrethrum or of the roots of plants containing rotenone	Free	—
1302 19	Other:
1302 19 05	Vanilla oleoresin	3	—
1302 19 90	Other	Free	—
1302 20	Pectic substances, pectinates and pectates:
1302 20 10	Dry	19,2	—
1302 20 90	Other	11,2	—
	Mucilages and thickeners, whether or not modified, derived from vegetable products:
1302 31 00	Agar-agar	Free	—
1302 32	Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds:
1302 32 10	Of locust beans or locust bean seeds	Free	—
1302 32 90	Of guar seeds	Free	—
1302 39 00	Other	Free	—

CHAPTER 14

VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

This chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 4404).

3.	Heading 1402 does not apply to wood wool (heading 4405).

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

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
1401	Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark):
1401 10 00	Bamboos	Free	—
1401 20 00	Rattans	Free	—
1401 90 00	Other	Free	—
1402 00 00	Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eelgrass), whether or not put up as a layer with or without supporting material	Free	—
1403 00 00	Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn, piassava, couch grass and istle), whether or not in hanks or bundles	Free	—
1404	Vegetable products not elsewhere specified or included:
1404 10 00	Raw vegetable materials of a kind used primarily in dyeing or tanning	Free	—
1404 20 00	Cotton linters	Free	—
1404 90 00	Other	Free	—

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

This chapter does not cover:

(a)	pig fat or poultry fat of heading 0209;

(b)	cocoa butter, fat and oil (heading 1804);

(c)	edible preparations containing by weight more than 15 % of the products of heading 0405 (generally, Chapter 21);

(d)	greaves (heading 2301) or residues of headings 2304 to 2306;

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

(f)	factice derived from oils (heading 4002).

2.	Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).

3.	Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

4.	Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522.

Subheading note

1.	For the purposes of subheadings 1514 11 and 1514 19, the expression ‘low erucic acid rape or colza oil’ means the fixed oil which has an erucic acid content of less than 2 % by weight.

Additional notes

For the purposes of subheadings 1507 10, 1508 10, 1510 00 10, 1511 10, 1512 11, 1512 21, 1513 11, 1513 21, 1514 11, 1514 91, 1515 11, 1515 21, 1515 50 11, 1515 50 19, 1515 90 21, 1515 90 29, 1515 90 40 to 1515 90 59 and 1518 00 31:

(a)

fixed vegetable oils, fluid or solid, obtained by pressure, shall be considered as ‘crude’ if they have undergone no other processing than:

—	decantation within the normal time limits,

—	centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any adsorption filtering process or any other physical or chemical process);

(b)	fixed vegetable oils, fluid or solid, obtained by extraction shall continue to be considered as ‘crude’ when they cannot be distinguished, by their colour, odour or taste, nor by recognised special analytical properties, from vegetable oils and fats obtained by pressure;

(c)	the expression ‘crude oils’ shall be taken to extend to degummed soya-bean oil and to cotton-seed oil from which the gossypol has been removed.

Headings 1509 and 1510 cover only oils derived solely from the treatment of olives, the analytical characteristics of whose fatty acid content — determined using the methods set out in Annexes V, X-A and X-B to Regulation (EEC) No 2568/91 — and sterol content are as follows:

Table I

Fatty acid composition as percentage of total fatty acids

Fatty acids	Percentages
Myristic acid	≤ 0,05
Palmitic acid	7,5 – 20,0
Palmitoleic acid	0,3 – 3,5
Heptadecanoic acid	≤ 0,3
Heptadecenoic acid	≤ 0,3
Stearic acid	0,5 – 5,0
Oleic acid	55,0 – 83,0
Linoleic acid	3,5 – 21,0
Linolenic acid	≤ 1,0
Arachidic acid	≤ 0,6
Eicosenoic acid	≤ 0,4
Behenic acid (70)	≤ 0,3
Lignoceric acid	≤ 0,2

Table II

Sterol content as percentage of total sterols

Sterol	Percentage
Cholesterol	≤ 0,5
Brassicasterol (71)	≤ 0,1
Campesterol	≤ 4,0
Stigmasterol (72)	< Campesterol
Betasitosterol (73)	≥ 93,0
Delta-7-Stigmasterol	≤ 0,5

Headings 1509 and 1510 do not cover chemically altered olive oil (in particular re-esterified olive oil) and mixtures of olive oil with other oils. The presence of re-esterified olive oil or other oils is ascertained using the methods set out in Annex VII to Regulation (EEC) No 2568/91.

Subheading 1509 10 covers only the olive oils defined in Sections I and II below, obtained solely by mechanical or other physical means under conditions which do not lead to the modification of the oil, and which have not undergone any treatment other than washing, decantation, centrifugation or filtration. Olive oils obtained using solvents, chemical or biochemical reagents, or re-esterification processes, as well as any mixtures with oils of other kinds, are excluded from this subheading.

For the purposes of subheading 1509 10 10, ‘lampante olive oil’, whatever its acidity, means olive oil with:

(a)	a wax content not exceeding 300 mg/kg;

(b)	an erythrodiol and uvaol content not exceeding 4,5 %;

(c)	a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,5 %;

(d)	a sum of transoleic isomers not exceeding 0,10 % and a sum of translinoleic + translinolenic isomers not exceeding 0,10 %;

(e)	a stigmastadiene content not exceeding 0,50 mg/kg;

(f)	a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,3 or less; and

(g)

one or more of the following characteristics:

1.	a content in volatile halogenated solvents not exceeding 0,2 mg/kg overall and not exceeding 0,1 mg/kg for each solvent;

2.	organoleptic characteristics showing a median of defects exceeding 2,5 in accordance with Annex XII to Regulation (EEC) No 2568/91;

II.

For the purposes of subheading 1509 10 90, ‘virgin oil’ means olive oil having the following characteristics:

(a)	an acid content, expressed as oleic acid, not exceeding 2,0 g per 100 g;

(b)	a peroxide number not exceeding 20 meq O2/kg;

(c)	a wax content not exceeding 250 mg/kg;

(d)	a content in volatile halogenated solvents not exceeding 0,2 mg/kg overall and not exceeding 0,1 mg/kg for each solvent;

(e)	a K 270 extinction coefficient not higher than 0,25;

(f)	an extinction-coefficient variation (ΔK), in the 270-nm region, not higher than 0,01;

(g)	organoleptic characteristics showing a median of defects not exceeding 2,5 in accordance with Annex XII to Regulation (EEC) No 2568/91;

(h)	an erythrodiol and uvaol content not exceeding 4,5 %;

ij)	a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,5 %;

(k)	a sum of transoleic isomers not exceeding 0,05 % and a sum of translinoleic + translinolenic isomers not exceeding 0,05 %;

(l)	a content in stigmastadienes not exceeding 0,15 mg/kg.

(m)	a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,2 or less.

Subheading 1509 90 covers olive oil obtained by the treatment of olive oils of subheading 1509 10 10 and/or 1509 10 90, whether or not blended with virgin olive oil, having the following characteristics:

(a)	an acid content, expressed as oleic acid, not exceeding 1,0 g per 100 g;

(b)	a wax content not exceeding 350 mg/kg;

(c)	a K 270 extinction coefficient not exceeding 0,90;

(d)	an extinction-coefficient variation (ΔK), in the 270-nm region, not exceeding 0,15;

(e)	an erythrodiol and uvaol content not exceeding 4,5 %;

(f)	a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,8 %;

(g)	the sum of transoleic isomers not exceeding 0,20 % and the sum of translinoleic + translinolenic isomers not exceeding 0,30 %.

(h)	a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,3 or less.

For the purposes of subheading 1510 00 10, ‘crude oils’ means oils, particularly olive-residue oils, with the following characteristics:

(a)	an erythrodiol and uvaol content higher than 4,5 %;

(b)	a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 2,2 %;

(c)	the sum of transoleic isomers not exceeding 0,20 % and the sum of translinoleic + translinolenic isomers not exceeding 0,10 %;

(d)	a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,6 or less.

Subheading 1510 00 90 covers oils obtained by the treatment of oils of subheading 1510 00 10, whether or not blended with virgin olive oil, and oils not having the characteristics of the oils referred to in additional notes 2(B), 2(C) and 2(D). Oils of this subheading must have a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 2,2 %, a sum of transoleic isomers of less than 0,4 %, a sum of translinoleic + translinolenic isomers of less than 0,35 %, and a difference between the HPLC and theoretical content of triglycerides with ECN42 not exceeding 0,5.

Subheadings 1522 00 31 and 1522 00 39 do not cover:

(a)	residues resulting from the treatment of fatty substances containing oil having an iodine index, determined in accordance with the method laid down in Annex XVI to Regulation (EEC) No 2568/91, lower than 70 or higher than 100;

(b)

residues resulting from the treatment of fatty substances containing oil having an iodine index higher than 70 or lower than 100, of which the peak area representing the retention volume of betasitosterol (74), determined in accordance with Annex V to Regulation (EEC) No 2568/91, is less than 93,0 % of the total sterol peak areas.

4.	The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the Annexes to Regulation (EEC) No 2568/91. Accordingly, account is to be taken also of the footnotes of Annex I to the Regulation.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
1501 00	Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503:
	Pig fat (including lard):
1501 00 11	For industrial uses other than the manufacture of foodstuffs for human consumption (75)	Free	—
1501 00 19	Other	17,2 €/100 kg/net	—
1501 00 90	Poultry fat	11,5	—
1502 00	Fats of bovine animals, sheep or goats, other than those of heading 1503:
1502 00 10	For industrial uses other than the manufacture of foodstuffs for human consumption (75)	Free	—
1502 00 90	Other	3,2	—
1503 00	Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared:
	Lard stearin and oleostearin:
1503 00 11	For industrial uses (75)	Free	—
1503 00 19	Other	5,1	—
1503 00 30	Tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption (75)	Free	—
1503 00 90	Other	6,4	—
1504	Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
1504 10	Fish-liver oils and their fractions:
1504 10 10	Of a vitamin A content not exceeding 2 500 IU/g	3,8	—
	Other:
1504 10 91	Of halibut	Free	—
1504 10 99	Other	3,8 (76)	—
1504 20	Fats and oils and their fractions, of fish, other than liver oils:
1504 20 10	Solid fractions	10,9	—
1504 20 90	Other	Free	—
1504 30	Fats and oils and their fractions, of marine mammals:
1504 30 10	Solid fractions	10,9	—
1504 30 90	Other	Free	—
1505 00	Wool grease and fatty substances derived therefrom (including lanolin):
1505 00 10	Wool grease, crude	3,2	—
1505 00 90	Other	Free	—
1506 00 00	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified	Free	—
1507	Soya-bean oil and its fractions, whether or not refined, but not chemically modified:
1507 10	Crude oil, whether or not degummed:
1507 10 10	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	3,2	—
1507 10 90	Other	6,4	—
1507 90	Other:
1507 90 10	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	5,1	—
1507 90 90	Other	9,6	—
1508	Groundnut oil and its fractions, whether or not refined, but not chemically modified:
1508 10	Crude oil:
1508 10 10	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	Free	—
1508 10 90	Other	6,4	—
1508 90	Other:
1508 90 10	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	5,1	—
1508 90 90	Other	9,6	—
1509	Olive oil and its fractions, whether or not refined, but not chemically modified:
1509 10	Virgin:
1509 10 10	Lampante olive oil	122,6 €/100 kg/net	—
1509 10 90	Other	124,5 €/100 kg/net	—
1509 90 00	Other	134,6 €/100 kg/net	—
1510 00	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509:
1510 00 10	Crude oils	110,2 €/100 kg/net	—
1510 00 90	Other	160,3 €/100 kg/net	—
1511	Palm oil and its fractions, whether or not refined, but not chemically modified:
1511 10	Crude oil:
1511 10 10	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	Free	—
1511 10 90	Other	3,8	—
1511 90	Other:
	Solid fractions:
1511 90 11	In immediate packings of a net content not exceeding 1 kg	12,8	—
1511 90 19	Other	10,9	—
	Other:
1511 90 91	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	5,1	—
1511 90 99	Other	9	—
1512	Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified:
	Sunflower-seed or safflower oil and fractions thereof:
1512 11	Crude oil:
1512 11 10	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	3,2	—
	Other:
1512 11 91	Sunflower-seed oil	6,4	—
1512 11 99	Safflower oil	6,4	—
1512 19	Other:
1512 19 10	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	5,1	—
1512 19 90	Other	9,6	—
	Cotton-seed oil and its fractions:
1512 21	Crude oil, whether or not gossypol has been removed:
1512 21 10	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	3,2	—
1512 21 90	Other	6,4	—
1512 29	Other:
1512 29 10	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	5,1	—
1512 29 90	Other	9,6	—
1513	Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified:
	Coconut (copra) oil and its fractions:
1513 11	Crude oil:
1513 11 10	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	2,5	—
	Other:
1513 11 91	In immediate packings of a net content not exceeding 1 kg	12,8	—
1513 11 99	Other	6,4	—
1513 19	Other:
	Solid fractions:
1513 19 11	In immediate packings of a net content not exceeding 1 kg	12,8	—
1513 19 19	Other	10,9	—
	Other:
1513 19 30	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	5,1	—
	Other:
1513 19 91	In immediate packings of a net content not exceeding 1 kg	12,8	—
1513 19 99	Other	9,6	—
	Palm kernel or babassu oil and fractions thereof:
1513 21	Crude oil:
1513 21 10	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	3,2	—
	Other:
1513 21 30	In immediate packings of a net content not exceeding 1 kg	12,8	—
1513 21 90	Other	6,4	—
1513 29	Other:
	Solid fractions:
1513 29 11	In immediate packings of a net content not exceeding 1 kg	12,8	—
1513 29 19	Other	10,9	—
	Other:
1513 29 30	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	5,1	—
	Other:
1513 29 50	In immediate packings of a net content not exceeding 1 kg	12,8	—
1513 29 90	Other	9,6	—
1514	Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified:
	Low erucic acid rape or colza oil and its fractions:
1514 11	Crude oil:
1514 11 10	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	3,2	—
1514 11 90	Other	6,4	—
1514 19	Other:
1514 19 10	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	5,1	—
1514 19 90	Other	9,6	—
	Other:
1514 91	Crude oil:
1514 91 10	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	3,2	—
1514 91 90	Other	6,4	—
1514 99	Other:
1514 99 10	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	5,1	—
1514 99 90	Other	9,6	—
1515	Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified:
	Linseed oil and its fractions:
1515 11 00	Crude oil	3,2	—
1515 19	Other:
1515 19 10	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	5,1	—
1515 19 90	Other	9,6	—
	Maize (corn) oil and its fractions:
1515 21	Crude oil:
1515 21 10	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	3,2	—
1515 21 90	Other	6,4	—
1515 29	Other:
1515 29 10	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	5,1	—
1515 29 90	Other	9,6	—
1515 30	Castor oil and its fractions:
1515 30 10	For the production of aminoundecanoic acid for use in the manufacture of synthetic textile fibres or of artificial plastic materials (75)	Free	—
1515 30 90	Other	5,1	—
1515 40 00	Tung oil and its fractions	Free	—
1515 50	Sesame oil and its fractions:
	Crude oil:
1515 50 11	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	3,2	—
1515 50 19	Other	6,4	—
	Other:
1515 50 91	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	5,1	—
1515 50 99	Other	9,6	—
1515 90	Other:
1515 90 15	Jojoba and oiticica oils; myrtle wax and Japan wax; their fractions	Free	—
	Tobacco-seed oil and its fractions:
	Crude oil:
1515 90 21	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	Free	—
1515 90 29	Other	6,4	—
	Other:
1515 90 31	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	Free	—
1515 90 39	Other	9,6	—
	Other oils and their fractions:
	Crude oils:
1515 90 40	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	3,2	—
	Other:
1515 90 51	Solid, in immediate packings of a net content not exceeding 1 kg	12,8	—
1515 90 59	Solid, other; fluid	6,4	—
	Other:
1515 90 60	For technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	5,1	—
	Other:
1515 90 91	Solid, in immediate packings of a net content not exceeding 1 kg	12,8	—
1515 90 99	Solid, other; fluid	9,6	—
1516	Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared:
1516 10	Animal fats and oils and their fractions:
1516 10 10	In immediate packings of a net content not exceeding 1 kg	12,8	—
1516 10 90	Other	10,9	—
1516 20	Vegetable fats and oils and their fractions:
1516 20 10	Hydrogenated castor oil, so called ‘opal-wax’	3,4	—
	Other:
1516 20 91	In immediate packings of a net content not exceeding 1 kg	12,8	—
	Other:
1516 20 95	Colza, linseed, rapeseed, sunflower-seed, illipe, karite, makore, touloucouna or babassu oils, for technical or industrial uses other than the manufacture of foodstuffs for human consumption (75)	5,1	—
	Other:
1516 20 96	Groundnut, cotton-seed, soya-bean or sunflower-seed oils; other oils containing less than 50 % by weight of free fatty acids and excluding palm kernel, illipe, coconut, colza, rapeseed or copaiba oils	9,6	—
1516 20 98	Other	10,9	—
1517	Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516:
1517 10	Margarine, excluding liquid margarine:
1517 10 10	Containing, by weight, more than 10 % but not more than 15 % of milkfats	8,3 + 28,4 €/100 kg/net	—
1517 10 90	Other	16	—
1517 90	Other:
1517 90 10	Containing, by weight, more than 10 % but not more than 15 % of milkfats	8,3 + 28,4 €/100 kg/net	—
	Other:
1517 90 91	Fixed vegetable oils, fluid, mixed	9,6	—
1517 90 93	Edible mixtures or preparations of a kind used as mould-release preparations	2,9	—
1517 90 99	Other	16	—
1518 00	Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included:
1518 00 10	Linoxyn	7,7	—
	Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manufacture of foodstuffs for human consumption (75):
1518 00 31	Crude	3,2	—
1518 00 39	Other	5,1	—
	Other:
1518 00 91	Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516	7,7	—
	Other:
1518 00 95	Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and their fractions	2	—
1518 00 99	Other	7,7	—
1519
1520 00 00	Glycerol, crude; glycerol waters and glycerol lyes	Free	—
1521	Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured:
1521 10 00	Vegetable waxes	Free	—
1521 90	Other:
1521 90 10	Spermaceti, whether or not refined or coloured	Free	—
	Beeswax and other insect waxes, whether or not refined or coloured:
1521 90 91	Raw	Free	—
1521 90 99	Other	2,5	—
1522 00	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes:
1522 00 10	Degras	3,8	—
	Residues resulting from the treatment of fatty substances or animal or vegetable waxes:
	Containing oil having the characteristics of olive oil:
1522 00 31	Soapstocks	29,9 €/100 kg/net	—
1522 00 39	Other	47,8 €/100 kg/net	—
	Other:
1522 00 91	Oil foots and dregs; soapstocks	3,2	—
1522 00 99	Other	Free	—

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note

1.	In this section, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

CHAPTER 16

PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

Notes

1.	This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 0504.

Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104.

For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading 1601 or 1602.

Subheading notes

For the purposes of subheading 1602 10, the expression ‘homogenised preparations’ means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading 1602.

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

Additional notes

For the purposes of subheadings 1602 31 11, 1602 32 11, 1602 39 21, 1602 50 10, 1602 90 61, 1602 90 72 and 1602 90 74, the term ‘uncooked’ shall apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which, therefore, in the case of subheadings 1602 50 10, 1602 90 61, 1602 90 72 and 1602 90 74, show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part.

For the purposes of subheadings 1602 41 10, 1602 42 10 and 1602 49 11 to 1602 49 15, the expression ‘cuts thereof’ applies only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as having been obtained from hams, shoulders, loins, or collars of domestic swine, as the case may be.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
1601 00	Sausages and similar products, of meat, meat offal or blood; food preparations based on these products:
1601 00 10	Of liver	15,4	—
	Other (80):
1601 00 91	Sausages, dry or for spreading, uncooked	149,4 €/100 kg/net (79)	—
1601 00 99	Other	100,5 €/100 kg/net (79)	—
1602	Other prepared or preserved meat, meat offal or blood:
1602 10 00	Homogenised preparations	16,6	—
1602 20	Of liver of any animal:
	Goose or duck liver:
1602 20 11	Containing 75 % or more by weight of fatty livers	10,2	—
1602 20 19	Other	10,2	—
1602 20 90	Other	16	—
	Of poultry of heading 0105:
1602 31	Of turkeys:
	Containing 57 % or more by weight of poultry meat or offal (78):
1602 31 11	Containing exclusively uncooked turkey meat	8,5	—
1602 31 19	Other	8,5	—
1602 31 30	Containing 25 % or more but less than 57 % by weight of poultry meat or offal (78)	8,5	—
1602 31 90	Other	8,5	—
1602 32	Of fowls of the species Gallus domesticus:
	Containing 57 % or more by weight of poultry meat or offal (78):
1602 32 11	Uncooked	86,7 €/100 kg/net	—
1602 32 19	Other	10,9	—
1602 32 30	Containing 25 % or more but less than 57 % by weight of poultry meat or offal (78)	10,9	—
1602 32 90	Other	10,9	—
1602 39	Other:
	Containing 57 % or more by weight of poultry meat or offal (78):
1602 39 21	Uncooked	86,7 €/100 kg/net	—
1602 39 29	Other	10,9	—
1602 39 40	Containing 25 % or more but less than 57 % by weight of poultry meat or offal (78)	10,9	—
1602 39 80	Other	10,9	—
	Of swine:
1602 41	Hams and cuts thereof:
1602 41 10	Of domestic swine	156,8 €/100 kg/net (79)	—
1602 41 90	Other	10,9	—
1602 42	Shoulders and cuts thereof:
1602 42 10	Of domestic swine	129,3 €/100 kg/net (79)	—
1602 42 90	Other	10,9	—
1602 49	Other, including mixtures:
	Of domestic swine:
	Containing by weight 80 % or more of meat or meat offal, of any kind, including fats of any kind or origin:
1602 49 11	Loins (excluding collars) and cuts thereof, including mixtures of loins or hams	156,8 €/100 kg/net (79)	—
1602 49 13	Collars and cuts thereof, including mixtures of collars and shoulders	129,3 €/100 kg/net (79)	—
1602 49 15	Other mixtures containing hams (legs), shoulders, loins or collars, and cuts thereof	129,3 €/100 kg/net (79)	—
1602 49 19	Other	85,7 €/100 kg/net (79)	—
1602 49 30	Containing by weight 40 % or more but less than 80 % of meat or meat offal, of any kind, including fats of any kind or origin	75 €/100 kg/net (79)	—
1602 49 50	Containing by weight less than 40 % of meat or meat offal, of any kind, including fats of any kind or origin	54,3 €/100 kg/net (79)	—
1602 49 90	Other	10,9	—
1602 50	Of bovine animals:
1602 50 10	Uncooked; mixtures of cooked meat or offal and uncooked meat or offal	303,4 €/100 kg/net	—
	Other:
	In airtight containers:
1602 50 31	Corned beef	16,6	—
1602 50 39	Other	16,6	—
1602 50 80	Other	16,6	—
1602 90	Other, including preparations of blood of any animal:
1602 90 10	Preparations of blood of any animal	16,6	—
	Other:
1602 90 31	Of game or rabbit	10,9	—
1602 90 41	Of reindeer	16,6	—
	Other:
1602 90 51	Containing meat or meat offal of domestic swine	85,7 €/100 kg/net	—
	Other:
	Containing bovine meat or offal:
1602 90 61	Uncooked; mixtures of cooked meat or offal and uncooked meat or offal	303,4 €/100 kg/net	—
1602 90 69	Other	16,6	—
	Other:
	Of sheep or goats:
	Uncooked; mixtures of cooked meat or offal and uncooked meat or offal:
1602 90 72	Of sheep	12,8	—
1602 90 74	Of goats	16,6	—
	Other:
1602 90 76	Of sheep	12,8	—
1602 90 78	Of goats	16,6	—
1602 90 98	Other	16,6	—
1603 00	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates:
1603 00 10	In immediate packings of a net content of 1 kg or less	12,8	—
1603 00 80	Other	Free	—
1604	Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs:
	Fish, whole or in pieces, but not minced:
1604 11 00	Salmon	5,5	—
1604 12	Herrings:
1604 12 10	Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen	15	—
	Other:
1604 12 91	In airtight containers	20	—
1604 12 99	Other	20	—
1604 13	Sardines, sardinella and brisling or sprats:
	Sardines:
1604 13 11	In olive oil	12,5	—
1604 13 19	Other	12,5	—
1604 13 90	Other	12,5	—
1604 14	Tunas, skipjack and bonito (Sarda spp.):
	Tunas and skipjack:
1604 14 11	In vegetable oil	24	—
	Other:
1604 14 16	Fillets known as ‘loins’	24	—
1604 14 18	Other	24	—
1604 14 90	Bonito (Sarda spp.)	25	—
1604 15	Mackerel:
	Of the species Scomber scombrus and Scomber japonicus:
1604 15 11	Fillets	25	—
1604 15 19	Other	25	—
1604 15 90	Of the species Scomber australasicus	20	—
1604 16 00	Anchovies	25	—
1604 19	Other:
1604 19 10	Salmonidae, other than salmon	7	—
	Fish of the genus Euthynnus, other than skipjack (Euthynnus (Katsuwonus) pelamis):
1604 19 31	Fillets known as ‘loins’	24	—
1604 19 39	Other	24	—
1604 19 50	Fish of the species Orcynopsis unicolor	12,5	—
	Other:
1604 19 91	Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen	7,5	—
	Other:
1604 19 92	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	20	—
1604 19 93	Coalfish (Pollachius virens)	20	—
1604 19 94	Hake (Merluccius spp., Urophycis spp.)	20	—
1604 19 95	Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)	20	—
1604 19 98	Other	20	—
1604 20	Other prepared or preserved fish:
1604 20 05	Preparations of surimi	20	—
	Other:
1604 20 10	Of salmon	5,5	—
1604 20 30	Of salmonidae, other than salmon	7	—
1604 20 40	Of anchovies	25	—
1604 20 50	Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor	25	—
1604 20 70	Of tunas, skipjack or other fish of the genus Euthynnus	24	—
1604 20 90	Of other fish	14	—
1604 30	Caviar and caviar substitutes:
1604 30 10	Caviar (sturgeon roe)	20	—
1604 30 90	Caviar substitutes	20	—
1605	Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved:
1605 10 00	Crab	8	—
1605 20	Shrimps and prawns:
1605 20 10	In airtight containers	20 (79)	—
	Other:
1605 20 91	In immediate packings of a net content not exceeding 2 kg	20 (79)	—
1605 20 99	Other	20 (79)	—
1605 30	Lobster:
1605 30 10	Lobster meat, cooked, for the manufacture of lobster butter or of lobster pastes, pâtés, soups or sauces (77)	Free	—
1605 30 90	Other	20	—
1605 40 00	Other crustaceans	20 (79)	—
1605 90	Other:
	Molluscs:
	Mussels (Mytilus spp., Perna spp.):
1605 90 11	In airtight containers	20	—
1605 90 19	Other	20	—
1605 90 30	Other	20	—
1605 90 90	Other aquatic invertebrates	26	—

CHAPTER 17

SUGARS AND SUGAR CONFECTIONERY

Note

This chapter does not cover:

(a)	sugar confectionery containing cocoa (heading 1806);

(b)	chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or

(c)	medicaments or other products of Chapter 30.

Subheading note

1.	For the purposes of subheadings 1701 11 and 1701 12, ‘raw sugar’ means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99,5o.

Additional notes

1.	For the purposes of subheadings 1701 11 10, 1701 11 90, 1701 12 10 and 1701 12 90, ‘raw sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, less than 99,5 % by weight of sucrose determined by the polarimetric method.

The duty applicable to raw sugar of subheadings 1701 11 10 an 1701 12 10 whose yield established according to Annex I, point II, to Regulation (EC) No 1260/2001 differs from 92 % is fixed in the following manner:

the relevant rate is multiplied by a correcting coefficient obtained by dividing the percentage yield established according to the above provisions by 92.

3.	For the purposes of subheading 1701 99 10, ‘white sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, 99,5 % or more by weight of sucrose, determined by the polarimetric method.

For the purposes of establishing the duty applicable to products of subheadings 1702 20 10, 1702 60 80, 1702 60 95, 1702 90 60, 1702 90 71, 1702 90 80 and 1702 90 99, the sucrose content, including other sugars expressed as sucrose, is determined by the methods laid down in Article 5 (2) and (4) of Regulation (EC) No 1423/95.

For the purposes of subheadings 1702 30 10, 1702 40 10, 1702 60 10 and 1702 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.

For the purposes of establishing the duty applicable to products of the subheadings referred to in the preceding paragraph, the dry matter content is determined according to Article 5 (3) of Regulation (EC) No 1423/95.

‘Inulin syrup’ means:

(a)	for the purposes of subheading 1702 60 80, the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state more than 50 % fructose in free form or as sucrose;

(b)	for the purposes of subheading 1702 90 80, the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state at least 10 % but not more than 50 % of fructose in free form or as sucrose.

7.	When imported in the form of an assortment, goods of subheading 1704 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
1701	Cane or beet sugar and chemically pure sucrose, in solid form:
	Raw sugar not containing added flavouring or colouring matter:
1701 11	Cane sugar:
1701 11 10	For refining (81)	33,9 €/100 kg/net (84) (83)	—
1701 11 90	Other	41,9 €/100 kg/net (83)	—
1701 12	Beet sugar:
1701 12 10	For refining (81)	33,9 €/100 kg/net (84) (83)	—
1701 12 90	Other	41,9 €/100 kg/net (83)	—
	Other:
1701 91 00	Containing added flavouring or colouring matter	41,9 €/100 kg/net (83)	—
1701 99	Other:
1701 99 10	White sugar	41,9 €/100 kg/net (83)	—
1701 99 90	Other	41,9 €/100 kg/net (83)	—
1702	Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
	Lactose and lactose syrup:
1702 11 00	Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter	14 €/100 kg/net	—
1702 19 00	Other	14 €/100 kg/net	—
1702 20	Maple sugar and maple syrup:
1702 20 10	Maple sugar in solid form, containing added flavouring or colouring matter	0,4 €/100 kg/net (85)	—
1702 20 90	Other	8	—
1702 30	Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose:
1702 30 10	Isoglucose	50,7 €/100 kg/net mas	—
	Other:
	Containing in the dry state, 99 % or more by weight of glucose:
1702 30 51	In the form of white crystalline powder, whether or not agglomerated	26,8 €/100 kg/net	—
1702 30 59	Other	20 €/100 kg/net	—
	Other:
1702 30 91	In the form of white crystalline powder, whether or not agglomerated	26,8 €/100 kg/net	—
1702 30 99	Other	20 €/100 kg/net	—
1702 40	Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar:
1702 40 10	Isoglucose	50,7 €/100 kg/net mas	—
1702 40 90	Other	20 €/100 kg/net	—
1702 50 00	Chemically pure fructose	16 + 50,7 €/100 kg/net mas (83)	—
1702 60	Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar:
1702 60 10	Isoglucose	50,7 €/100 kg/net mas	—
1702 60 80	Inulin syrup	0,4 €/100 kg/net (85)	—
1702 60 95	Other	0,4 €/100 kg/net (85)	—
1702 90	Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose:
1702 90 10	Chemically pure maltose	12,8	—
1702 90 30	Isoglucose	50,7 €/100 kg/net mas	—
1702 90 50	Maltodextrine and maltodextrine syrup	20 €/100 kg/net	—
1702 90 60	Artificial honey, whether or not mixed with natural honey	0,4 €/100 kg/net (85)	—
	Caramel:
1702 90 71	Containing 50 % or more by weight of sucrose in the dry matter	0,4 €/100 kg/net (85)	—
	Other:
1702 90 75	In the form of powder, whether or not agglomerated	27,7 €/100 kg/net	—
1702 90 79	Other	19,2 €/100 kg/net	—
1702 90 80	Inulin syrup	0,4 €/100 kg/net (85)	—
1702 90 99	Other	0,4 €/100 kg/net (85)	—
1703	Molasses resulting from the extraction or refining of sugar:
1703 10 00	Cane molasses	0,35 €/100 kg/net	—
1703 90 00	Other	0,35 €/100 kg/net	—
1704	Sugar confectionery (including white chocolate), not containing cocoa:
1704 10	Chewing gum, whether or not sugar-coated:
	Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose):
1704 10 11	Gum in strips	6,2 + 27,1 €/100 kg/net MAX 17,9	—
1704 10 19	Other	6,2 + 27,1 €/100 kg/net MAX 17,9	—
	Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose):
1704 10 91	Gum in strips	6,3 + 30,9 €/100 kg/net MAX 18,2	—
1704 10 99	Other	6,3 + 30,9 €/100 kg/net MAX 18,2	—
1704 90	Other:
1704 90 10	Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances	13,4	—
1704 90 30	White chocolate	9,1 + 45,1 €/100 kg/net MAX 18,9 + 16,5 €/100 kg/net	—
	Other:
1704 90 51	Pastes, including marzipan, in immediate packings of a net content of 1 kg or more	9 + EA MAX 18,7 + AD S/Z (82)	—
1704 90 55	Throat pastilles and cough drops	9 + EA MAX 18,7 + AD S/Z (82)	—
1704 90 61	Sugar-coated (panned) goods	9 + EA MAX 18,7 + AD S/Z (82)	—
	Other:
1704 90 65	Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery	9 + EA MAX 18,7 + AD S/Z (82)	—
1704 90 71	Boiled sweets, whether or not filled	9 + EA MAX 18,7 + AD S/Z (82)	—
1704 90 75	Toffees, caramels and similar sweets	9 + EA MAX 18,7 + AD S/Z (82)	—
	Other:
1704 90 81	Compressed tablets	9 + EA MAX 18,7 + AD S/Z (82)	—
1704 90 99	Other	9 + EA MAX 18,7 + AD S/Z (82)	—

CHAPTER 18

COCOA AND COCOA PREPARATIONS

Notes

1.	This chapter does not cover the preparations of heading 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.

2.	Heading 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.

Additional notes

1.	When imported in the form of an assortment, goods of subheadings 1806 20, 1806 31, 1806 32 and 1806 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

2.	Subheadings 1806 90 11 and 1806 90 19 do not cover chocolates made entirely of one type of chocolate.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
1801 00 00	Cocoa beans, whole or broken, raw or roasted	Free	—
1802 00 00	Cocoa shells, husks, skins and other cocoa waste	Free	—
1803	Cocoa paste, whether or not defatted:
1803 10 00	Not defatted	9,6	—
1803 20 00	Wholly or partly defatted	9,6	—
1804 00 00	Cocoa butter, fat and oil	7,7	—
1805 00 00	Cocoa powder, not containing added sugar or other sweetening matter	8	—
1806	Chocolate and other food preparations containing cocoa:
1806 10	Cocoa powder, containing added sugar or other sweetening matter:
1806 10 15	Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose	8	—
1806 10 20	Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose	8 + 25,2 €/100 kg/net	—
1806 10 30	Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose	8 + 31,4 €/100 kg/net	—
1806 10 90	Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose	8 + 41,9 €/100 kg/net	—
1806 20	Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:
1806 20 10	Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milkfat	8,3 + EA MAX 18,7 + AD S/Z (86)	—
1806 20 30	Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milkfat	8,3 + EA MAX 18,7 + AD S/Z (86)	—
	Other:
1806 20 50	Containing 18 % or more by weight of cocoa butter	8,3 + EA MAX 18,7 + AD S/Z (86)	—
1806 20 70	Chocolate milk crumb	15,4 + EA (86)	—
1806 20 80	Chocolate flavour coating	8,3 + EA MAX 18,7 + AD S/Z (86)	—
1806 20 95	Other	8,3 + EA MAX 18,7 + AD S/Z (86)	—
	Other, in blocks, slabs or bars:
1806 31 00	Filled	8,3 + EA MAX 18,7 + AD S/Z (86)	—
1806 32	Not filled:
1806 32 10	With added cereal, fruit or nuts	8,3 + EA MAX 18,7 + AD S/Z (86)	—
1806 32 90	Other	8,3 + EA MAX 18,7 + AD S/Z (86)	—
1806 90	Other:
	Chocolate and chocolate products:
	Chocolates, whether or not filled:
1806 90 11	Containing alcohol	8,3 + EA MAX 18,7 + AD S/Z (86)	—
1806 90 19	Other	8,3 + EA MAX 18,7 + AD S/Z (86)	—
	Other:
1806 90 31	Filled	8,3 + EA MAX 18,7 + AD S/Z (86)	—
1806 90 39	Not filled	8,3 + EA MAX 18,7 + AD S/Z (86)	—
1806 90 50	Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa	8,3 + EA MAX 18,7 + AD S/Z (86)	—
1806 90 60	Spreads containing cocoa	8,3 + EA MAX 18,7 + AD S/Z (86)	—
1806 90 70	Preparations containing cocoa for making beverages	8,3 + EA MAX 18,7 + AD S/Z (86)	—
1806 90 90	Other	8,3 + EA MAX 18,7 + AD S/Z (86)	—

CHAPTER 19

PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

Notes

This chapter does not cover:

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

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

(c)	medicaments or other products of Chapter 30.

For the purposes of heading 1901:

(a)	the term ‘groats’ means cereal groats of Chapter 11;

(b)

the terms ‘flour’ and ‘meal’ mean:

(1)	cereal flour and meal of Chapter 11, and

(2)	flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).

3.	Heading 1904 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).

4.	For the purposes of heading 1904, the expression ‘otherwise prepared’ means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter 10 or 11.

Additional notes

1.	Goods of subheadings 1905 31, 1905 32, 1905 40 and 1905 90, presented in the form of an assortment, are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

2.	The expression ‘sweet biscuits’ in subheading 1905 31 applies only to products having a water content of not more than 12 % by weight and a fat content of not more than 35 % by weight (fillings and coatings are not to be taken into consideration in determining these contents).

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
1901	Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
1901 10 00	Preparations for infant use, put up for retail sale	7,6 + EA (87)	—
1901 20 00	Mixes and doughs for the preparation of bakers' wares of heading 1905	7,6 + EA (87)	—
1901 90	Other:
	Malt extract:
1901 90 11	With a dry extract content of 90 % or more by weight	5,1 + 18 €/100 kg/net	—
1901 90 19	Other	5,1 + 14,7 €/100 kg/net	—
	Other:
1901 90 91	Containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404	12,8	—
1901 90 99	Other	7,6 + EA (87)	—
1902	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
	Uncooked pasta, not stuffed or otherwise prepared:
1902 11 00	Containing eggs	7,7 + 24,6 €/100 kg/net	—
1902 19	Other:
1902 19 10	Containing no common wheat flour or meal	7,7 + 24,6 €/100 kg/net	—
1902 19 90	Other	7,7 + 21,1 €/100 kg/net	—
1902 20	Stuffed pasta, whether or not cooked or otherwise prepared:
1902 20 10	Containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates	8,5	—
1902 20 30	Containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin	54,3 €/100 kg/net	—
	Other:
1902 20 91	Cooked	8,3 + 6,1 €/100 kg/net	—
1902 20 99	Other	8,3 + 17,1 €/100 kg/net	—
1902 30	Other pasta:
1902 30 10	Dried	6,4 + 24,6 €/100 kg/net	—
1902 30 90	Other	6,4 + 9,7 €/100 kg/net	—
1902 40	Couscous:
1902 40 10	Unprepared	7,7 + 24,6 €/100 kg/net	—
1902 40 90	Other	6,4 + 9,7 €/100 kg/net	—
1903 00 00	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms	6,4 + 15,1 €/100 kg/net	—
1904	Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included:
1904 10	Prepared foods obtained by the swelling or roasting of cereals or cereal products:
1904 10 10	Obtained from maize	3,8 + 20 €/100 kg/net	—
1904 10 30	Obtained from rice	5,1 + 46 €/100 kg/net	—
1904 10 90	Other	5,1 + 33,6 €/100 kg/net	—
1904 20	Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:
1904 20 10	Preparation of the Müsli type based on unroasted cereal flakes	9 + EA (87)	—
	Other:
1904 20 91	Obtained from maize	3,8 + 20 €/100 kg/net	—
1904 20 95	Obtained from rice	5,1 + 46 €/100 kg/net	—
1904 20 99	Other	5,1 + 33,6 €/100 kg/net	—
1904 30 00	Bulgur wheat	8,3 + 25,7 €/100 kg/net	—
1904 90	Other:
1904 90 10	Rice	8,3 + 46 €/100 kg/net	—
1904 90 80	Other	8,3 + 25,7 €/100 kg/net	—
1905	Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:
1905 10 00	Crispbread	5,8 + 13 €/100 kg/net	—
1905 20	Gingerbread and the like:
1905 20 10	Containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose)	9,4 + 18,3 €/100 kg/net	—
1905 20 30	Containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expessed as sucrose)	9,8 + 24,6 €/100 kg/net	—
1905 20 90	Containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose)	10,1 + 31,4 €/100 kg/net	—
	Sweet biscuits; waffles and wafers:
1905 31	Sweet biscuits:
	Completely or partially coated or covered with chocolate or other preparations containing cocoa:
1905 31 11	In immediate packings of a net content not exceeding 85 g	9 + EA MAX 24,2 + AD S/Z (87)	—
1905 31 19	Other	9 + EA MAX 24,2 + AD S/Z (87)	—
	Other:
1905 31 30	Containing 8 % or more by weight of milkfats	9 + EA MAX 24,2 + AD S/Z (87)	—
	Other:
1905 31 91	Sandwich biscuits	9 + EA MAX 24,2 + AD S/Z (87)	—
1905 31 99	Other	9 + EA MAX 24,2 + AD S/Z (87)	—
1905 32	Waffles and wafers:
1905 32 05	With a water content exceeding 10 % by weight	9 + EA MAX 20,7 + AD F/M (87)	—
	Other:
	Completely or partially coated or covered with chocolate or other preparations containing cocoa:
1905 32 11	In immediate packings of a net content not exceeding 85 g	9 + EA MAX 24,2 + AD S/Z (87)	—
1905 32 19	Other	9 + EA MAX 24,2 + AD S/Z (87)	—
	Other:
1905 32 91	Salted, whether or not filled	9 + EA MAX 20,7 + AD F/M (87)	—
1905 32 99	Other	9 + EA MAX 24,2 + AD S/Z (87)	—
1905 40	Rusks, toasted bread and similar toasted products:
1905 40 10	Rusks	9,7 + EA (87)	—
1905 40 90	Other	9,7 + EA (87)	—
1905 90	Other:
1905 90 10	Matzos	3,8 + 15,9 €/100 kg/net	—
1905 90 20	Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products	4,5 + 60,5 €/100 kg/net	—
	Other:
1905 90 30	Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat	9,7 + EA (87)	—
1905 90 45	Biscuits	9 + EA MAX 20,7 + AD F/M (87)	—
1905 90 55	Extruded or expanded products, savoury or salted	9 + EA MAX 20,7 + AD F/M (87)	—
	Other:
1905 90 60	With added sweetening matter	9 + EA MAX 24,2 + AD S/Z (87)	—
1905 90 90	Other	9 + EA MAX 20,7 + AD F/M (87)	—

CHAPTER 20

PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

Notes

This chapter does not cover:

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

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

(c)	homogenised composite food preparations of heading 2104.

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

3.	Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in note 1(a).

4.	Tomato juice, the dry weight content of which is 7 % or more, is to be classified in heading 2002.

5.	For the purposes of heading 2007, the expression ‘obtained by cooking’ means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

6.	For the purposes of heading 2009, the expression ‘juices, unfermented and not containing added spirit’ means juices of an alcoholic strength by volume (see note 2 to Chapter 22) not exceeding 0,5 % vol.

Subheading notes

For the purposes of subheading 2005 10, the expression ‘homogenised vegetables’ means preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005 10 takes precedence over all other subheadings of heading 2005.

For the purposes of subheading 2007 10, the expression ‘homogenised preparations’ means preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007 10 takes precedence over all other subheadings of heading 2007.

For the purposes of subheadings 2009 12, 2009 21, 2009 31, 2009 41, 2009 61 and 2009 71, the expression ‘Brix value’ means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a different temperature.

Additional notes

For the purposes of heading 2001, vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid must have a content of free, volatile acid of 0,5 % by weight or more, expressed as acetic acid. In addition, mushrooms of subheading 2001 90 50 should not have a salt content exceeding 2,5 % by weight.

(a)

—	0,93 in respect of products of subheadings 2008 20 to 2008 80, 2008 92 and 2008 99, or

—	0,95 in respect of products of the other headings.

(b)	The expression ‘Brix value’, mentioned in the subheadings of heading 2009, corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20 °C.

The products of subheadings 2008 20 to 2008 80, 2008 92 and 2008 99 shall be considered as containing added sugar when the ‘sugar content’ thereof exceeds by weight the percentages given hereunder, according to the kind of fruit or edible part of plant concerned:

—	pineapples and grapes: 13 %,

—	other fruits, including mixtures of fruit, and other edible parts of plants: 9 %.

For the purposes of subheadings 2008 30 11 to 2008 30 39, 2008 40 11 to 2008 40 39, 2008 50 11 to 2008 50 59, 2008 60 11 to 2008 60 39, 2008 70 11 to 2008 70 59, 2008 80 11 to 2008 80 39, 2008 92 12 to 2008 92 38 and 2008 99 11 to 2008 99 40, the following expressions shall have the meanings hereby assigned to them:

—	‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product

—	‘% mas’: the symbol for alcoholic strength by mass.

(a)

The added sugar content of products of heading 2009 corresponds to the ‘sugar content’ less the figures given hereunder, according to the kind of juice concerned:

—	lemon or tomato juice: 3,

—	grape juice: 15,

—	other fruit or vegetable juices, including mixtures of juices: 13.

(b)	The fruit juices with added sugar, of a Brix value not exceeding 67 and containing less than 50 % by weight of fruit juices in their natural state obtained from fruits or by dilution of concentrated juice, lose their original character of fruit juices of heading 2009.

For the purposes of subheadings 2009 69 51 and 2009 69 71, ‘concentrated grape juice (including grape must)’ means grape juice (including grape must) for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20 °C is not less than 50,9 %.

For the purposes of subheadings 2001 90 91, 2006 00 35, 2006 00 91, 2007 10 91, 2007 99 93, 2008 19 11, 2008 19 91, 2008 92 12, 2008 92 16, 2008 92 32, 2008 92 36, 2008 92 51, 2008 92 72, 2008 92 76, 2008 92 92, 2008 92 94, 2008 92 97, 2008 99 36, 2008 99 38, 2009 80 36, 2009 80 73, 2009 80 88, 2009 80 97, 2009 90 92, 2009 90 95 and 2009 90 97, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.

For the purposes of subheadings 2001 90 91, 2006 00 35, 2006 00 91, 2007 99 93, 2008 19 11, 2008 19 91, 2008 92 12, 2008 92 16, 2008 92 32, 2008 92 36, 2008 92 51, 2008 92 72, 2008 92 76, 2008 92 92, 2008 92 94 and 2008 92 97, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
2001	Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:
2001 10 00	Cucumbers and gherkins	17,6	kg/net eda
2001 90	Other:
2001 90 10	Mango chutney	Free	—
2001 90 20	Fruit of the genus Capsicum other than sweet peppers or pimentos	5	—
2001 90 30	Sweetcorn (Zea mays var. saccharata)	5,1 + 9,4 €/100 kg/net (92)	—
2001 90 40	Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch	8,3 + 3,8 €/100 kg/net (92)	—
2001 90 50	Mushrooms	16	—
2001 90 60	Palm hearts	10	—
2001 90 65	Olives	16	—
2001 90 70	Sweet peppers	16	—
2001 90 91	Tropical fruit and tropical nuts	10	—
2001 90 93	Onions	16	—
2001 90 99	Other	16	—
2002	Tomatoes prepared or preserved otherwise than by vinegar or acetic acid:
2002 10	Tomatoes, whole or in pieces:
2002 10 10	Peeled	14,4	—
2002 10 90	Other	14,4	—
2002 90	Other:
	With a dry matter content of less than 12 % by weight:
2002 90 11	In immediate packings of a net content exceeding 1 kg	14,4	—
2002 90 19	In immediate packings of a net content not exceeding 1 kg	14,4	—
	With a dry matter content of not less than 12 % but not more than 30 % by weight:
2002 90 31	In immediate packings of a net content exceeding 1 kg	14,4	—
2002 90 39	In immediate packings of a net content not exceeding 1 kg	14,4	—
	With a dry matter content of more than 30 % by weight:
2002 90 91	In immediate packings of a net content exceeding 1 kg	14,4	—
2002 90 99	In immediate packings of a net content not exceeding 1 kg	14,4	—
2003	Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid:
2003 10	Mushrooms of the genus Agaricus:
2003 10 20	Provisionally preserved, completely cooked	18,4 + 191 €/100 kg/net eda (91)	kg/net eda
2003 10 30	Other	18,4 + 222 €/100 kg/net eda (91)	kg/net eda
2003 20 00	Truffles	14,4	—
2003 90 00	Other	18,4	—
2004	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006:
2004 10	Potatoes:
2004 10 10	Cooked, not otherwise prepared	14,4	—
	Other:
2004 10 91	In the form of flour, meal or flakes	7,6 + EA (89)	—
2004 10 99	Other	17,6	—
2004 90	Other vegetables and mixtures of vegetables:
2004 90 10	Sweetcorn (Zea mays var. saccharata)	5,1 + 9,4 €/100 kg/net (92)	—
2004 90 30	Sauerkraut, capers and olives	16	—
2004 90 50	Peas (Pisum sativum) and immature beans of the species Phaseolus spp., in pod	19,2	—
	Other, including mixtures:
2004 90 91	Onions, cooked, not otherwise prepared	14,4	—
2004 90 98	Other	17,6	—
2005	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006:
2005 10 00	Homogenised vegetables	17,6	—
2005 20	Potatoes:
2005 20 10	In the form of flour, meal or flakes	8,8 + EA (89)	—
	Other:
2005 20 20	Thin slices, fried or baked, whether or not salted or flavoured, in airtight packings, suitable for immediate consumption	14,1	—
2005 20 80	Other	14,1	—
2005 40 00	Peas (Pisum sativum)	19,2	—
	Beans (Vigna spp., Phaseolus spp.):
2005 51 00	Beans, shelled	17,6	—
2005 59 00	Other	19,2	—
2005 60 00	Asparagus	17,6	—
2005 70	Olives:
2005 70 10	In immediate packings of a net content not exceeding 5 kg	12,8	kg/net eda
2005 70 90	Other	12,8	kg/net eda
2005 80 00	Sweetcorn (Zea mays var. saccharata)	5,1 + 9,4 €/100 kg/net (92)	—
2005 90	Other vegetables and mixtures of vegetables:
2005 90 10	Fruit of the genus Capsicum, other than sweet peppers or pimentos	6,4	—
2005 90 30	Capers	16	—
2005 90 50	Globe artichokes	17,6	—
2005 90 60	Carrots	17,6	—
2005 90 70	Mixtures of vegetables	17,6	—
2005 90 75	Sauerkraut	16	—
2005 90 80	Other	17,6	—
2006 00	Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised):
2006 00 10	Ginger	Free	—
	Other:
	With a sugar content exceeding 13 % by weight:
2006 00 31	Cherries	20 + 23,9 €/100 kg/net	—
2006 00 35	Tropical fruit and tropical nuts	12,5 + 15 €/100 kg/net	—
2006 00 38	Other	20 + 23,9 €/100 kg/net	—
	Other:
2006 00 91	Tropical fruit and tropical nuts	12,5	—
2006 00 99	Other	20	—
2007	Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter:
2007 10	Homogenised preparations:
2007 10 10	With a sugar content exceeding 13 % by weight	24 + 4,2 €/100 kg/net	—
	Other:
2007 10 91	Of tropical fruit	15	—
2007 10 99	Other	24	—
	Other:
2007 91	Citrus fruit:
2007 91 10	With a sugar content exceeding 30 % by weight	20 + 23 €/100 kg/net	—
2007 91 30	With a sugar content exceeding 13 % but not exceeding 30 % by weight	20 + 4,2 €/100 kg/net	—
2007 91 90	Other	21,6	—
2007 99	Other:
	With a sugar content exceeding 30 % by weight:
2007 99 10	Plum purée and paste and prune purée and paste, in immediate packings of a net content exceeding 100 kg, for industrial processing (88)	22,4	—
2007 99 20	Chestnut purée and paste	24 + 19,7 €/100 kg/net	—
	Other:
2007 99 31	Of cherries	24 + 23 €/100 kg/net	—
2007 99 33	Of strawberries	24 + 23 €/100 kg/net	—
2007 99 35	Of raspberries	24 + 23 €/100 kg/net	—
2007 99 39	Other	24 + 23 €/100 kg/net	—
	With a sugar content exceeding 13 % but not exceeding 30 % by weight:
2007 99 55	Apple purée, including compotes	24 + 4,2 €/100 kg/net	—
2007 99 57	Other	24 + 4,2 €/100 kg/net	—
	Other:
2007 99 91	Apple purée, including compotes	24	—
2007 99 93	Of tropical fruit and tropical nuts	15	—
2007 99 98	Other	24	—
2008	Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:
	Nuts, groundnuts and other seeds, whether or not mixed together:
2008 11	Groundnuts:
2008 11 10	Peanut butter	12,8	—
	Other, in immediate packings of a net content:
	Exceeding 1 kg:
2008 11 92	Roasted	11,2	—
2008 11 94	Other	11,2	—
	Not exceeding 1 kg:
2008 11 96	Roasted	12	—
2008 11 98	Other	12,8	—
2008 19	Other, including mixtures:
	In immediate packings of a net content exceeding 1 kg:
2008 19 11	Tropical nuts; mixtures containing 50 % or more by weight of tropical nuts and tropical fruit	7	—
	Other:
2008 19 13	Roasted almonds and pistachios	9	—
2008 19 19	Other	11,2	—
	In immediate packings of a net content not exceeding 1 kg:
2008 19 91	Tropical nuts; mixtures containing by weight 50 % or more of tropical nuts and tropical fruit	8	—
	Other:
	Roasted nuts:
2008 19 93	Almonds and pistachios	10,2	—
2008 19 95	Other	12	—
2008 19 99	Other	12,8	—
2008 20	Pineapples:
	Containing added spirit:
	In immediate packings of a net content exceeding 1 kg:
2008 20 11	With a sugar content exceeding 17 % by weight	25,6 + 2,5 €/100 kg/net	—
2008 20 19	Other	25,6	—
	In immediate packings of a net content not exceeding 1 kg:
2008 20 31	With a sugar content exceeding 19 % by weight	25,6 + 2,5 €/100 kg/net	—
2008 20 39	Other	25,6	—
	Not containing added spirit:
	Containing added sugar, in immediate packings of a net content exceeding 1 kg:
2008 20 51	With a sugar content exceeding 17 % by weight	19,2	—
2008 20 59	Other	17,6	—
	Containing added sugar, in immediate packings of a net content not exceeding 1 kg:
2008 20 71	With a sugar content exceeding 19 % by weight	20,8	—
2008 20 79	Other	19,2	—
2008 20 90	Not containing added sugar	18,4	—
2008 30	Citrus fruit:
	Containing added spirit:
	With a sugar content exceeding 9 % by weight:
2008 30 11	Of an actual alcoholic strength by mass not exceeding 11,85 % mas	25,6	—
2008 30 19	Other	25,6 + 4,2 €/100 kg/net	—
	Other:
2008 30 31	Of an actual alcoholic strength by mass not exceeding 11,85 % mas	24	—
2008 30 39	Other	25,6	—
	Not containing added spirit:
	Containing added sugar, in immediate packings of a net content exceeding 1 kg:
2008 30 51	Grapefruit segments	15,2	—
2008 30 55	Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids	18,4	—
2008 30 59	Other	17,6	—
	Containing added sugar, in immediate packings of a net content not exceeding 1 kg:
2008 30 71	Grapefruit segments	15,2	—
2008 30 75	Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids	17,6	—
2008 30 79	Other	20,8	—
2008 30 90	Not containing added sugar	18,4	—
2008 40	Pears:
	Containing added spirit:
	In immediate packings of a net content exceeding 1 kg:
	With a sugar content exceeding 13 % by weight:
2008 40 11	Of an actual alcoholic strength by mass not exceeding 11,85 % mas	25,6	—
2008 40 19	Other	25,6 + 4,2 €/100 kg/net	—
	Other:
2008 40 21	Of an actual alcoholic strength by mass not exceeding 11,85 % mas	24	—
2008 40 29	Other	25,6	—
	In immediate packings of a net content not exceeding 1 kg:
2008 40 31	With a sugar content exceeding 15 % by weight	25,6 + 4,2 €/100 kg/net	—
2008 40 39	Other	25,6	—
	Not containing added spirit:
	Containing added sugar, in immediate packings of a net content exceeding 1 kg:
2008 40 51	With a sugar content exceeding 13 % by weight	17,6	—
2008 40 59	Other	16	—
	Containing added sugar, in immediate packings of a net content not exceeding 1 kg:
2008 40 71	With a sugar content exceeding 15 % by weight	19,2	—
2008 40 79	Other	17,6	—
2008 40 90	Not containing added sugar	16,8	—
2008 50	Apricots:
	Containing added spirit:
	In immediate packings of a net content exceeding 1 kg:
	With a sugar content exceeding 13 % by weight:
2008 50 11	Of an actual alcoholic strength by mass not exceeding 11,85 % mas	25,6	—
2008 50 19	Other	25,6 + 4,2 €/100 kg/net	—
	Other:
2008 50 31	Of an actual alcoholic strength by mass not exceeding 11,85 % mas	24	—
2008 50 39	Other	25,6	—
	In immediate packings of a net content not exceeding 1 kg:
2008 50 51	With a sugar content exceeding 15 % by weight	25,6 + 4,2 €/100 kg/net	—
2008 50 59	Other	25,6	—
	Not containing added spirit:
	Containing added sugar, in immediate packings of a net content exceeding 1 kg:
2008 50 61	With a sugar content exceeding 13 % by weight	19,2	—
2008 50 69	Other	17,6	—
	Containing added sugar, in immediate packings of a net content not exceeding 1 kg:
2008 50 71	With a sugar content exceeding 15 % by weight	20,8	—
2008 50 79	Other	19,2	—
	Not containing added sugar, in immediate packings of a net content:
2008 50 92	Of 5 kg or more	13,6	—
2008 50 94	Of 4,5 kg or more but less than 5 kg	18,4 (93)	—
2008 50 99	Of less than 4,5 kg	18,4	—
2008 60	Cherries:
	Containing added spirit:
	With a sugar content exceeding 9 % by weight:
2008 60 11	Of an actual alcoholic strength by mass not exceeding 11,85 % mas	25,6	—
2008 60 19	Other	25,6 + 4,2 €/100 kg/net	—
	Other:
2008 60 31	Of an actual alcoholic strength by mass not exceeding 11,85 % mas	24	—
2008 60 39	Other	25,6	—
	Not containing added spirit:
2008 60 50	Containing added sugar, in immediate packings of a net content exceeding 1 kg	17,6	—
2008 60 60	Containing added sugar, in immediate packings of a net content not exceeding 1 kg	20,8	—
	Not containing added sugar, in immediate packings of a net content:
2008 60 70	Of 4,5 kg or more	18,4	—
2008 60 90	Of less than 4,5 kg	18,4	—
2008 70	Peaches, including nectarines:
	Containing added spirit:
	In immediate packings of a net content exceeding 1 kg:
	With a sugar content exceeding 13 % by weight:
2008 70 11	Of an actual alcoholic strength by mass not exceeding 11,85 % mas	25,6	—
2008 70 19	Other	25,6 + 4,2 €/100 kg/net	—
	Other:
2008 70 31	Of an actual alcoholic strength by mass not exceeding 11,85 % mas	24	—
2008 70 39	Other	25,6	—
	In immediate packings of a net content not exceeding 1 kg:
2008 70 51	With a sugar content exceeding 15 % by weight	25,6 + 4,2 €/100 kg/net	—
2008 70 59	Other	25,6	—
	Not containing added spirit:
	Containing added sugar, in immediate packings of a net content exceeding 1 kg:
2008 70 61	With a sugar content exceeding 13 % by weight	19,2	—
2008 70 69	Other	17,6	—
	Containing added sugar, in immediate packings of a net content not exceeding 1 kg:
2008 70 71	With a sugar content exceeding 15 % by weight	19,2	—
2008 70 79	Other	17,6	—
	Not containing added sugar, in immediate packings of a net content:
2008 70 92	Of 5 kg or more	15,2	—
2008 70 98	Of less than 5 kg	18,4	—
2008 80	Strawberries:
	Containing added spirit:
	With a sugar content exceeding 9 % by weight:
2008 80 11	Of an actual alcoholic strength by mass not exceeding 11,85 % mas	25,6	—
2008 80 19	Other	25,6 + 4,2 €/100 kg/net	—
	Other:
2008 80 31	Of an actual alcoholic strength by mass not exceeding 11,85 % mas	24	—
2008 80 39	Other	25,6	—
	Not containing added spirit:
2008 80 50	Containing added sugar, in immediate packings of a net content exceeding 1 kg	17,6	—
2008 80 70	Containing added sugar, in immediate packings of a net content not exceeding 1 kg	20,8	—
2008 80 90	Not containing added sugar	18,4	—
	Other, including mixtures other than those of subheading 2008 19:
2008 91 00	Palm hearts	10	—
2008 92	Mixtures:
	Containing added spirit:
	With a sugar content exceeding 9 % by weight:
	Of an actual alcoholic strength by mass not exceeding 11,85 % mas:
2008 92 12	Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	16	—
2008 92 14	Other	25,6	—
	Other:
2008 92 16	Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	16 + 2,6 €/100 kg/net	—
2008 92 18	Other	25,6 + 4,2 €/100 kg/net	—
	Other:
	Of an actual alcoholic strength by mass not exceeding 11,85 % mas:
2008 92 32	Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	15	—
2008 92 34	Other	24	—
	Other:
2008 92 36	Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	16	—
2008 92 38	Other	25,6	—
	Not containing added spirit:
	Containing added sugar:
	In immediate packings of a net content exceeding 1 kg:
2008 92 51	Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	11	—
2008 92 59	Other	17,6	—
	Other:
	Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruits:
2008 92 72	Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	8,5	—
2008 92 74	Other	13,6	—
	Other:
2008 92 76	Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	12	—
2008 92 78	Other	19,2	—
	Not containing added sugar, in immediate packings of a net content:
	Of 5 kg or more:
2008 92 92	Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	11,5	—
2008 92 93	Other	18,4	—
	Of 4,5 kg or more but less than 5 kg:
2008 92 94	Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	11,5	—
2008 92 96	Other	18,4	—
	Of less than 4,5 kg:
2008 92 97	Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	11,5	—
2008 92 98	Other	18,4	—
2008 99	Other:
	Containing added spirit:
	Ginger:
2008 99 11	Of an actual alcoholic strength by mass not exceeding 11,85 % mas	10	—
2008 99 19	Other	16	—
	Grapes:
2008 99 21	With a sugar content exceeding 13 % by weight	25,6 + 3,8 €/100 kg/net	—
2008 99 23	Other	25,6	—
	Other:
	With a sugar content exceeding 9 % by weight:
	Of an actual alcoholic strength by mass not exceeding 11,85 % mas:
2008 99 25	Passion fruit and guavas	16	—
2008 99 26	Mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya	16	—
2008 99 28	Other	25,6	—
	Other:
2008 99 32	Passion fruit and guavas	16 + 2,6 €/100 kg/net	—
2008 99 33	Mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya	16 + 2,6 €/100 kg/net	—
2008 99 34	Other	25,6 + 4,2 €/100 kg/net	—
	Other:
	Of an actual alcoholic strength by mass not exceeding 11,85 % mas:
2008 99 36	Tropical fruit	15	—
2008 99 37	Other	24	—
	Other:
2008 99 38	Tropical fruit	16	—
2008 99 40	Other	25,6	—
	Not containing added spirit:
	Containing added sugar, in immediate packings of a net content exceeding 1 kg:
2008 99 41	Ginger	Free	—
2008 99 43	Grapes	19,2	—
2008 99 45	Plums and prunes	17,6	—
2008 99 46	Passion fruit, guavas and tamarinds	11	—
2008 99 47	Mangoes, mangosteens, papaws (papayas), cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya	11	—
2008 99 49	Other	17,6	—
	Containing added sugar, in immediate packings of a net content not exceeding 1 kg:
2008 99 51	Ginger	Free	—
2008 99 61	Passion fruit and guavas	13	—
2008 99 62	Mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya	13	—
2008 99 67	Other	20,8	—
	Not containing added sugar:
	Plums and prunes, in immediate packings of a net content:
2008 99 72	Of 5 kg or more	15,2	—
2008 99 78	Of less than 5 kg	18,4	—
2008 99 85	Maize (corn), other than sweetcorn (Zea mays var. saccharata)	5,1 + 9,4 €/100 kg/net (92)	—
2008 99 91	Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch	8,3 + 3,8 €/100 kg/net (92)	—
2008 99 99	Other	18,4	—
2009	Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter:
	Orange juice:
2009 11	Frozen:
	Of a Brix value exceeding 67:
2009 11 11	Of a value not exceeding € 30 per 100 kg net weight	33,6 + 20,6 €/100 kg/net	—
2009 11 19	Other	33,6	—
	Of a Brix value not exceeding 67:
2009 11 91	Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight	15,2 + 20,6 €/100 kg/net	—
2009 11 99	Other	15,2 (91)	—
2009 12 00	Not frozen, of a Brix value not exceeding 20	12,2	—
2009 19	Other:
	Of a Brix value exceeding 67:
2009 19 11	Of a value not exceeding € 30 per 100 kg net weight	33,6 + 20,6 €/100 kg/net	—
2009 19 19	Other	33,6	—
	Of a Brix value exceeding 20 but not exceeding 67:
2009 19 91	Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight	15,2 + 20,6 €/100 kg/net	—
2009 19 98	Other	12,2	—
	Grapefruit juice:
2009 21 00	Of a Brix value not exceeding 20	12	—
2009 29	Other:
	Of a Brix value exceeding 67:
2009 29 11	Of a value not exceeding € 30 per 100 kg net weight	33,6 + 20,6 €/100 kg/net	—
2009 29 19	Other	33,6	—
	Of a Brix value exceeding 20 but not exceeding 67:
2009 29 91	Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight	12 + 20,6 €/100 kg/net	—
2009 29 99	Other	12	—
	Juice of any other single citrus fruit:
2009 31	Of a Brix value not exceeding 20:
	Of a value exceeding € 30 per 100 kg net weight:
2009 31 11	Containing added sugar	14,4	—
2009 31 19	Not containing added sugar	15,2	—
	Of a value not exceeding € 30 per 100 kg net weight:
	Lemon juice:
2009 31 51	Containing added sugar	14,4	—
2009 31 59	Not containing added sugar	15,2	—
	Other citrus fruit juices:
2009 31 91	Containing added sugar	14,4	—
2009 31 99	Not containing added sugar	15,2	—
2009 39	Other:
	Of a Brix value exceeding 67:
2009 39 11	Of a value not exceeding € 30 per 100 kg net weight	33,6 + 20,6 €/100 kg/net	—
2009 39 19	Other	33,6	—
	Of a Brix value exceeding 20 but not exceeding 67:
	Of a value exceeding € 30 per 100 kg net weight:
2009 39 31	Containing added sugar	14,4	—
2009 39 39	Not containing added sugar	15,2	—
	Of a value not exceeding € 30 per 100 kg net weight:
	Lemon juice:
2009 39 51	With an added sugar content exceeding 30 % by weight	14,4 + 20,6 €/100 kg/net	—
2009 39 55	With an added sugar content not exceeding 30 % by weight	14,4	—
2009 39 59	Not containing added sugar	15,2	—
	Other citrus fruit juices:
2009 39 91	With an added sugar content exceeding 30 % by weight	14,4 + 20,6 €/100 kg/net	—
2009 39 95	With an added sugar content not exceeding 30 % by weight	14,4	—
2009 39 99	Not containing added sugar	15,2	—
	Pineapple juice:
2009 41	Of a Brix value not exceeding 20:
2009 41 10	Of a value exceeding € 30 per 100 kg net weight, containing added sugar	15,2	—
	Other:
2009 41 91	Containing added sugar	15,2	—
2009 41 99	Not containing added sugar	16	—
2009 49	Other:
	Of a Brix value exceeding 67:
2009 49 11	Of a value not exceeding € 30 per 100 kg net weight	33,6 + 20,6 €/100 kg/net	—
2009 49 19	Other	33,6	—
	Of a Brix value exceeding 20 but not exceeding 67:
2009 49 30	Of a value exceeding € 30 per 100 kg net weight, containing added sugar	15,2	—
	Other:
2009 49 91	With an added sugar content exceeding 30 % by weight	15,2 + 20,6 €/100 kg/net	—
2009 49 93	With an added sugar content not exceeding 30 % by weight	15,2	—
2009 49 99	Not containing added sugar	16	—
2009 50	Tomato juice:
2009 50 10	Containing added sugar	16	—
2009 50 90	Other	16,8	—
	Grape juice (including grape must):
2009 61	Of a Brix value not exceeding 30:
2009 61 10	Of a value exceeding € 18 per 100 kg net weight	(90)	—
2009 61 90	Of a value not exceeding € 18 per 100 kg net weight	22,4 + 27 €/hl (91)	—
2009 69	Other:
	Of a Brix value exceeding 67:
2009 69 11	Of a value not exceeding € 22 per 100 kg net weight	40 + 121 €/hl + 20,6 €/100 kg/net (91)	—
2009 69 19	Other	(90)	—
	Of a Brix value exceeding 30 but not exceeding 67:
	Of a value exceeding € 18 per 100 kg net weight:
2009 69 51	Concentrated	(90)	—
2009 69 59	Other	(90)	—
	Of a value not exceeding € 18 per 100 kg net weight:
	With an added sugar content exceeding 30 % by weight:
2009 69 71	Concentrated	22,4 + 131 €/hl + 20,6 €/100 kg/net	—
2009 69 79	Other	22,4 + 27 €/hl + 20,6 €/100 kg/net	—
2009 69 90	Other	22,4 + 27 €/hl (91)	—
	Apple juice:
2009 71	Of a Brix value not exceeding 20:
2009 71 10	Of a value exceeding € 18 per 100 kg net weight, containing added sugar	18	—
	Other:
2009 71 91	Containing added sugar	18	—
2009 71 99	Not containing added sugar	18	—
2009 79	Other:
	Of a Brix value exceeding 67:
2009 79 11	Of a value not exceeding € 22 per 100 kg net weight	30 + 18,4 €/100 kg/net	—
2009 79 19	Other	30	—
	Of a Brix value exceeding 20 but not exceeding 67:
2009 79 30	Of a value exceeding € 18 per 100 kg net weight, containing added sugar	18	—
	Other:
2009 79 91	With an added sugar content exceeding 30 % by weight	18 + 19,3 €/100 kg/net	—
2009 79 93	With an added sugar content not exceeding 30 % by weight	18	—
2009 79 99	Not containing added sugar	18	—
2009 80	Juice of any other single fruit or vegetable:
	Of a Brix value exceeding 67:
	Pear juice:
2009 80 11	Of a value not exceeding € 22 per 100 kg net weight	33,6 + 20,6 €/100 kg/net	—
2009 80 19	Other	33,6	—
	Other:
	Of a value not exceeding € 30 per 100 kg net weight:
2009 80 32	Juices of passion fruit and guavas	21 + 12,9 €/100 kg/net	—
2009 80 33	Juices of mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya	21 + 12,9 €/100 kg/net	—
2009 80 35	Other	33,6 + 20,6 €/100 kg/net	—
	Other:
2009 80 36	Juices of tropical fruit	21	—
2009 80 38	Other	33,6	—
	Of a Brix value not exceeding 67:
	Pear juice:
2009 80 50	Of a value exceeding € 18 per 100 kg net weight, containing added sugar	19,2	—
	Other:
2009 80 61	With an added sugar content exceeding 30 % by weight	19,2 + 20,6 €/100 kg/net	—
2009 80 63	With an added sugar content not exceeding 30 % by weight	19,2	—
2009 80 69	Not containing added sugar	20	—
	Other:
	Of a value exceeding € 30 per 100 kg net weight, containing added sugar:
2009 80 71	Cherry juice	16,8	—
2009 80 73	Juices of tropical fruit	10,5	—
2009 80 79	Other	16,8	—
	Other:
	With an added sugar content exceeding 30 % by weight:
2009 80 83	Juices of passion fruit and guavas	10,5 + 12,9 €/100 kg/net	—
2009 80 84	Juices of mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya	10,5 + 12,9 €/100 kg/net	—
2009 80 86	Other	16,8 + 20,6 €/100 kg/net	—
	With an added sugar content not exceeding 30 % by weight:
2009 80 88	Juices of tropical fruit	10,5	—
2009 80 89	Other	16,8	—
	Not containing added sugar:
2009 80 95	Juice of fruit of the species Vaccinium macrocarpon	14	—
2009 80 96	Cherry juice	17,6	—
2009 80 97	Juices of tropical fruit	11	—
2009 80 99	Other	17,6	—
2009 90	Mixtures of juices:
	Of a Brix value exceeding 67:
	Mixtures of apple and pear juice:
2009 90 11	Of a value not exceeding € 22 per 100 kg net weight	33,6 + 20,6 €/100 kg/net	—
2009 90 19	Other	33,6	—
	Other:
2009 90 21	Of a value not exceeding € 30 per 100 kg net weight	33,6 + 20,6 €/100 kg/net	—
2009 90 29	Other	33,6	—
	Of a Brix value not exceeding 67:
	Mixtures of apple and pear juice:
2009 90 31	Of a value not exceeding € 18 per 100 kg net weight and with an added sugar content exceeding 30 % by weight	20 + 20,6 €/100 kg/net	—
2009 90 39	Other	20	—
	Other:
	Of a value exceeding € 30 per 100 kg net weight:
	Mixtures of citrus fruit juices and pineapple juice:
2009 90 41	Containing added sugar	15,2	—
2009 90 49	Other	16	—
	Other:
2009 90 51	Containing added sugar	16,8	—
2009 90 59	Other	17,6	—
	Of a value not exceeding € 30 per 100 kg net weight:
	Mixtures of citrus fruit juices and pineapple juice:
2009 90 71	With an added sugar content exceeding 30 % by weight	15,2 + 20,6 €/100 kg/net	—
2009 90 73	With an added sugar content not exceeding 30 % by weight	15,2	—
2009 90 79	Not containing added sugar	16	—
	Other:
	With an added sugar content exceeding 30 % by weight:
2009 90 92	Mixtures of juices of tropical fruit	10,5 + 12,9 €/100 kg/net	—
2009 90 94	Other	16,8 + 20,6 €/100 kg/net	—
	With an added sugar content not exceeding 30 % by weight:
2009 90 95	Mixtures of juices of tropical fruit	10,5	—
2009 90 96	Other	16,8	—
	Not containing added sugar:
2009 90 97	Mixtures of juices of tropical fruit	11	—
2009 90 98	Other	17,6	—

CHAPTER 21

MISCELLANEOUS EDIBLE PREPARATIONS

Notes

This chapter does not cover:

(a)	mixed vegetables of heading 0712;

(b)	roasted coffee substitutes containing coffee in any proportion (heading 0901);

(c)	flavoured tea (heading 0902);

(d)	spices or other products of headings 0904 to 0910;

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

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

(g)	prepared enzymes of heading 3507.

2.	Extracts of the substitutes referred to in note 1(b) are to be classified in heading 2101.

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

Additional notes

1.	For the purposes of subheadings 2106 10 20 and 2106 90 92, the term ‘starch’ also covers starch breakdown products.

For the purposes of subheading 2106 90 10, the term ‘cheese fondues’ shall be taken to mean preparations containing 12 % or more but less than 18 % of milkfats and made from melted cheese (Emmentaler and Gruyère exclusively) with the addition of white wine, kirsch, starch and spices and put up in immediate packings of a net capacity of 1 kg or less.

Entry under the aforementioned subheading is furthermore subject to the production of a certificate issued in accordance with the conditions laid down in the relevant Community provisions.

3.	For the purposes of subheading 2106 90 20, ‘compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages’ means those preparations having an alcoholic strength by volume of more than 0,5 % vol.

For the purposes of subheading 2106 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.

For the purposes of establishing the duty applicable to products of subheading 2106 90 30, the dry matter content is determined according to Article 5(3) of Regulation (EC) No 1423/95.

5.	For the purposes of establishing the duty applicable to products of subheading 2106 90 59, the sucrose content, including other sugars expressed as sucrose, is determined by the method laid down in Article 5(2) of Regulation (EC) No 1423/95.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
2101	Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:
	Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
2101 11	Extracts, essences and concentrates:
2101 11 11	With a coffee-based dry matter content of 95 % or more by weight	9	—
2101 11 19	Other	9	—
2101 12	Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
2101 12 92	Preparations with a basis of these extracts, essences or concentrates of coffee	11,5	—
2101 12 98	Other	9 + EA (94)	—
2101 20	Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté:
2101 20 20	Extracts, essences or concentrates	6	—
	Preparations:
2101 20 92	With a basis of extracts, essences or concentrates of tea or maté	6	—
2101 20 98	Other	6,5 + EA (94)	—
2101 30	Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:
	Roasted chicory and other roasted coffee substitutes:
2101 30 11	Roasted chicory	11,5	—
2101 30 19	Other	5,1 + 12,7 €/100 kg/net	—
	Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes:
2101 30 91	Of roasted chicory	14,1	—
2101 30 99	Other	10,8 + 22,7 €/100 kg/net	—
2102	Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders:
2102 10	Active yeasts:
2102 10 10	Culture yeast	10,9	—
	Bakers' yeast:
2102 10 31	Dried	12 + 49,2 €/100 kg/net (96)	—
2102 10 39	Other	12 + 14,5 €/100 kg/net (96)	—
2102 10 90	Other	14,7	—
2102 20	Inactive yeasts; other single-cell micro-organisms, dead:
	Inactive yeasts:
2102 20 11	In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1 kg	8,3	—
2102 20 19	Other	5,1	—
2102 20 90	Other	Free	—
2102 30 00	Prepared baking powders	6,1	—
2103	Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
2103 10 00	Soya sauce	7,7	—
2103 20 00	Tomato ketchup and other tomato sauces	10,2	—
2103 30	Mustard flour and meal and prepared mustard:
2103 30 10	Mustard flour and meal	Free	—
2103 30 90	Prepared mustard	9	—
2103 90	Other:
2103 90 10	Mango chutney, liquid	Free	—
2103 90 30	Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less	Free	l alc. 100 %
2103 90 90	Other	7,7	—
2104	Soups and broths and preparations therefor; homogenised composite food preparations:
2104 10	Soups and broths and preparations therefor:
2104 10 10	Dried	11,5	—
2104 10 90	Other	11,5	—
2104 20 00	Homogenised composite food preparations	14,1	—
2105 00	Ice cream and other edible ice, whether or not containing cocoa:
2105 00 10	Containing no milkfats or containing less than 3 % by weight of such fats	8,6 + 20,2 €/100 kg/net MAX 19,4 + 9,4 €/100 kg/net	—
	Containing by weight of milkfats:
2105 00 91	3 % or more but less than 7 %	8 + 38,5 €/100 kg/net MAX 18,1 + 7 €/100 kg/net	—
2105 00 99	7 % or more	7,9 + 54 €/100 kg/net MAX 17,8 + 6,9 €/100 kg/net	—
2106	Food preparations not elsewhere specified or included:
2106 10	Protein concentrates and textured protein substances:
2106 10 20	Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch	12,8	—
2106 10 80	Other	9 + EA (94)	—
2106 90	Other:
2106 90 10	Cheese fondues (98)	8,3 + 78,3 €/100 kg/net (97)	—
2106 90 20	Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages	17,3 MIN 1 €/% vol/hl	l alc. 100 %
	Flavoured or coloured sugar syrups:
2106 90 30	Isoglucose syrups	42,7 €/100 kg/net mas	—
	Other:
2106 90 51	Lactose syrup	14 €/100 kg/net	—
2106 90 55	Glucose syrup and maltodextrine syrup	20 €/100 kg/net	—
2106 90 59	Other	0,4 €/100 kg/net (95)	—
	Other:
2106 90 92	Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch	12,8	—
2106 90 98	Other	9 + EA (94)	—

CHAPTER 22

BEVERAGES, SPIRITS AND VINEGAR

Notes

This chapter does not cover:

(a)	products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally, heading 2103);

(b)	sea water (heading 2501);

(c)	distilled or conductivity water or water of similar purity (heading 2851);

(d)	acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 2915);

(e)	medicaments of heading 3003 or 3004; or

(f)	perfumery or toilet preparations (Chapter 33).

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

3.	For the purposes of heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.

Subheading note

1.	For the purposes of subheading 2204 10, the expression ‘sparkling wine’ means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bar.

Additional notes

1.	Subheading 2202 10 00 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, providing they are for direct consumption as a beverage.

For the purposes of headings 2204 and 2205 and subheading 2206 00 10:

(a)	‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20 °C in 100 volumes of the product at that temperature;

(b)	‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20 °C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;

(c)	‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;

(d)	‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;

(e)	‘% vol’ is the symbol for alcoholic strength by volume.

3.	For the purposes of subheading 2204 30 10, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume.

For the purposes of subheadings 2204 21 and 2204 29:

A.	‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilise. The total dry extract must be determined with the densimeter at 20 °C;

(a)

the presence in the products of subheadings 2204 21 11 to 2204 21 99 and 2204 29 12 to 2204 29 99 of the quantities of total dry extract per litre indicated in I, II, III and IV below does not affect their classification:

I.	products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre;

II.	products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre;

III.	products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre;

IV.	products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 330 g or less of total dry extract per litre.

Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 2204 21 99 and 2204 29 99;

(b)	the above rules do not apply to products of subheadings 2204 21 23, 2204 21 81, 2204 29 11 and 2204 29 77.

Subheadings 2204 21 11 to 2204 21 99 and 2204 29 12 to 2204 29 99 shall be taken to include:

(a)

grape must with fermentation arrested by the addition of alcohol, that is to say, a product:

—	having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol, and

—	obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8,5 % vol of a product derived from the distillation of wine;

(b)

wine fortified for distillation, that is to say, a product:

—	having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol,

—	obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol, and

—	having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid;

(c)

liqueur wine, that is to say, a product:

—	having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by volume of not less than 15 % vol but not more than 22 % vol, and

—

obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12 % vol,

—	by freezing, or

—

by the addition during or after fermentation:

—	of a product derived from the distillation of wine, or

—	of concentrated grape must or, in the case of certain quality liqueur wines appearing on a list to be adopted of wines for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or

—	of a mixture of these products.

However, certain quality liqueur wines appearing on a list to be adopted may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.

For the purposes of subheadings 2204 21 11 to 2204 21 78, 2204 21 81 to 2204 21 83 and 2204 29 11 to 2204 29 58, 2204 29 77 to 2204 29 82, ‘quality wines produced in specified regions’ are wines produced in the European Community which comply with the provisions of Council Regulation (EC) No 1493/99 of 17 May 1999 on the common organisation of the market in wine (OJ L 179, 14.7.1999, p. 1) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations.

7.	For the purposes of subheadings 2204 30 92 and 2204 30 96, ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20 °C is not less than 50,9 %.

8.	Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7 % vol shall be regarded as products of heading 2205.

9.	For the purposes of subheading 2206 00 10, the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.

10.

For the purposes of subheadings 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’:

—	fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings,

—	fermented beverages otherwise put up, with an excess pressure of not less than 1,5 bar, measured at a temperature of 20 °C.

11.	For the purposes of subheadings 2209 00 11 and 2209 00 19, the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
2201	Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow:
2201 10	Mineral waters and aerated waters:
	Natural mineral waters:
2201 10 11	Not carbonated	Free	l
2201 10 19	Other	Free	l
2201 10 90	Other	Free	l
2201 90 00	Other	Free	—
2202	Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009:
2202 10 00	Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured	9,6	l
2202 90	Other:
2202 90 10	Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404	9,6	l
	Other, containing by weight of fat obtained from the products of headings 0401 to 0404:
2202 90 91	Less than 0,2 %	6,4 + 13,7 €/100 kg/net	l
2202 90 95	0,2 % or more but less than 2 %	5,5 + 12,1 €/100 kg/net	l
2202 90 99	2 % or more	5,4 + 21,2 €/100 kg/net	l
2203 00	Beer made from malt:
	In containers holding 10 litres or less:
2203 00 01	In bottles	Free	l
2203 00 09	Other	Free	l
2203 00 10	In containers holding more than 10 litres	Free	l
2204	Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009:
2204 10	Sparkling wine:
	Of an actual alcoholic strength by volume of not less than 8,5 % vol:
2204 10 11	Champagne	32 €/hl	l
2204 10 19	Other	32 €/hl	l
	Other:
2204 10 91	Asti spumante	32 €/hl	l
2204 10 99	Other	32 €/hl	l
	Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
2204 21	In containers holding 2 litres or less:
2204 21 10	Wine, other than that referred to in subheading 2204 10, in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C	32 €/hl	l
	Other:
	Of an actual alcoholic strength by volume not exceeding 13 % vol:
	Quality wines produced in specified regions:
	White:
2204 21 11	Alsace	13,1 €/hl	l
2204 21 12	Bordeaux	13,1 €/hl	l
2204 21 13	Bourgogne (Burgundy)	13,1 €/hl	l
2204 21 17	Val de Loire (Loire Valley)	13,1 €/hl	l
2204 21 18	Mosel-Saar-Ruwer	13,1 €/hl	l
2204 21 19	Pfalz	13,1 €/hl	l
2204 21 22	Rheinhessen	13,1 €/hl	l
2204 21 23	Tokaj	14,8 €/hl	l
2204 21 24	Lazio (Latium)	13,1 €/hl	l
2204 21 26	Toscana (Tuscany)	13,1 €/hl	l
2204 21 27	Trentino, Alto Adige and Friuli	13,1 €/hl	l
2204 21 28	Veneto	13,1 €/hl	l
2204 21 32	Vinho Verde	13,1 €/hl	l
2204 21 34	Penedés	13,1 €/hl	l
2204 21 36	Rioja	13,1 €/hl	l
2204 21 37	Valencia	13,1 €/hl	l
2204 21 38	Other	13,1 €/hl	l
	Other:
2204 21 42	Bordeaux	13,1 €/hl	l
2204 21 43	Bourgogne (Burgundy)	13,1 €/hl	l
2204 21 44	Beaujolais	13,1 €/hl	l
2204 21 46	Côtes-du-Rhône	13,1 €/hl	l
2204 21 47	Languedoc-Roussillon	13,1 €/hl	l
2204 21 48	Val de Loire (Loire Valley)	13,1 €/hl	l
2204 21 62	Piemonte (Piedmont)	13,1 €/hl	l
2204 21 66	Toscana (Tuscany)	13,1 €/hl	l
2204 21 67	Trentino and Alto Adige	13,1 €/hl	l
2204 21 68	Veneto	13,1 €/hl	l
2204 21 69	Dão, Bairrada and Douro	13,1 €/hl	l
2204 21 71	Navarra	13,1 €/hl	l
2204 21 74	Penedés	13,1 €/hl	l
2204 21 76	Rioja	13,1 €/hl	l
2204 21 77	Valdepeñas	13,1 €/hl	l
2204 21 78	Other	13,1 €/hl	l
	Other:
2204 21 79	White	13,1 €/hl	l
2204 21 80	Other	13,1 €/hl	l
	Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol:
	Quality wines produced in specified regions:
	White:
2204 21 81	Tokaj	15,8 €/hl	l
2204 21 82	Other	15,4 €/hl	l
2204 21 83	Other	15,4 €/hl	l
	Other:
2204 21 84	White	15,4 €/hl	l
2204 21 85	Other	15,4 €/hl	l
	Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol:
2204 21 87	Marsala	18,6 €/hl	l
2204 21 88	Samos and Muscat de Lemnos	18,6 €/hl	l
2204 21 89	Port	14,8 €/hl	l
2204 21 91	Madeira and Setubal muscatel	14,8 €/hl	l
2204 21 92	Sherry	14,8 €/hl	l
2204 21 94	Other	18,6 €/hl	l
	Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol:
2204 21 95	Port	15,8 €/hl	l
2204 21 96	Madeira, sherry and Setubal muscatel	15,8 €/hl	l
2204 21 98	Other	20,9 €/hl	l
2204 21 99	Of an actual alcoholic strength by volume exceeding 22 % vol	1,75 €/% vol/hl	l
2204 29	Other:
2204 29 10	Wine, other than that referred to in subheading 2204 10, in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C	32 €/hl	l
	Other:
	Of an actual alcoholic strength by volume not exceeding 13 % vol:
	Quality wines produced in specified regions:
	White:
2204 29 11	Tokaj	13,1 €/hl	l
2204 29 12	Bordeaux	9,9 €/hl	l
2204 29 13	Bourgogne (Burgundy)	9,9 €/hl	l
2204 29 17	Val de Loire (Loire Valley)	9,9 €/hl	l
2204 29 18	Other	9,9 €/hl	l
	Other:
2204 29 42	Bordeaux	9,9 €/hl	l
2204 29 43	Bourgogne (Burgundy)	9,9 €/hl	l
2204 29 44	Beaujolais	9,9 €/hl	l
2204 29 46	Côtes-du-Rhône	9,9 €/hl	l
2204 29 47	Languedoc-Roussillon	9,9 €/hl	l
2204 29 48	Val de Loire (Loire Valley)	9,9 €/hl	l
2204 29 58	Other	9,9 €/hl	l
	Other:
	White:
2204 29 62	Sicilia (Sicily)	9,9 €/hl	l
2204 29 64	Veneto	9,9 €/hl	l
2204 29 65	Other	9,9 €/hl	l
	Other:
2204 29 71	Puglia (Apuglia)	9,9 €/hl	l
2204 29 72	Sicilia (Sicily)	9,9 €/hl	l
2204 29 75	Other	9,9 €/hl	l
	Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol:
	Quality wines produced in specified regions:
	White:
2204 29 77	Tokaj	14,2 €/hl	l
2204 29 78	Other	12,1 €/hl	l
2204 29 82	Other	12,1 €/hl	l
	Other:
2204 29 83	White	12,1 €/hl	l
2204 29 84	Other	12,1 €/hl	l
	Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol:
2204 29 87	Marsala	15,4 €/hl	l
2204 29 88	Samos and Muscat de Lemnos	15,4 €/hl	l
2204 29 89	Port	12,1 €/hl	l
2204 29 91	Madeira and Setubal muscatel	12,1 €/hl	l
2204 29 92	Sherry	12,1 €/hl	l
2204 29 94	Other	15,4 €/hl	l
	Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol:
2204 29 95	Port	13,1 €/hl	l
2204 29 96	Madeira, sherry and Setubal muscatel	13,1 €/hl	l
2204 29 98	Other	20,9 €/hl	l
2204 29 99	Of an actual alcoholic strength by volume exceeding 22 % vol	1,75 €/% vol/hl	l
2204 30	Other grape must:
2204 30 10	In fermentation or with fermentation arrested otherwise than by the addition of alcohol	32	l
	Other:
	Of a density of 1,33 g/cm3 or less at 20 °C and of an actual alcoholic strength by volume not exceeding 1 % vol:
2204 30 92	Concentrated	(99)	l
2204 30 94	Other	(99)	l
	Other:
2204 30 96	Concentrated	(99)	l
2204 30 98	Other	(99)	l
2205	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:
2205 10	In containers holding 2 litres or less:
2205 10 10	Of an actual alcoholic strength by volume of 18 % vol or less	10,9 €/hl	l
2205 10 90	Of an actual alcoholic strength by volume exceeding 18 % vol	0,9 €/% vol/hl + 6,4 €/hl	l
2205 90	Other:
2205 90 10	Of an actual alcoholic strength by volume of 18 % vol or less	9 €/hl	l
2205 90 90	Of an actual alcoholic strength by volume exceeding 18 % vol	0,9 €/% vol/hl	l
2206 00	Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included:
2206 00 10	Piquette	1,3 €/% vol/hl MIN 7,2 €/hl	l
	Other:
	Sparkling:
2206 00 31	Cider and perry	19,2 €/hl	l
2206 00 39	Other	19,2 €/hl	l
	Still, in containers holding:
	2 litres or less:
2206 00 51	Cider and perry	7,7 €/hl	l
2206 00 59	Other	7,7 €/hl	l
	More than 2 litres:
2206 00 81	Cider and perry	5,76 €/hl	l
2206 00 89	Other	5,76 €/hl	l
2207	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength:
2207 10 00	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher	19,2 €/hl	l
2207 20 00	Ethyl alcohol and other spirits, denatured, of any strength	10,2 €/hl	l
2208	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages:
2208 20	Spirits obtained by distilling grape wine or grape marc:
	In containers holding 2 litres or less:
2208 20 12	Cognac	Free	l alc. 100 %
2208 20 14	Armagnac	Free	l alc. 100 %
2208 20 26	Grappa	Free	l alc. 100 %
2208 20 27	Brandy de Jerez	Free	l alc. 100 %
2208 20 29	Other	Free	l alc. 100 %
	In containers holding more than 2 litres:
2208 20 40	Raw distillate	Free	l alc. 100 %
	Other:
2208 20 62	Cognac	Free	l alc. 100 %
2208 20 64	Armagnac	Free	l alc. 100 %
2208 20 86	Grappa	Free	l alc. 100 %
2208 20 87	Brandy de Jerez	Free	l alc. 100 %
2208 20 89	Other	Free	l alc. 100 %
2208 30	Whiskies:
	Bourbon whiskey, in containers holding:
2208 30 11	2 litres or less	Free	l alc. 100 %
2208 30 19	More than 2 litres	Free	l alc. 100 %
	Scotch whisky:
	Malt whisky, in containers holding:
2208 30 32	2 litres or less	Free	l alc. 100 %
2208 30 38	More than 2 litres	Free	l alc. 100 %
	Blended whisky, in containers holding:
2208 30 52	2 litres or less	Free	l alc. 100 %
2208 30 58	More than 2 litres	Free	l alc. 100 %
	Other, in containers holding:
2208 30 72	2 litres or less	Free	l alc. 100 %
2208 30 78	More than 2 litres	Free	l alc. 100 %
	Other, in containers holding:
2208 30 82	2 litres or less	Free	l alc. 100 %
2208 30 88	More than 2 litres	Free	l alc. 100 %
2208 40	Rum and tafia:
	In containers holding 2 litres or less:
2208 40 11	Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)	0,6 €/% vol/hl + 3,2 €/hl	l alc. 100 %
	Other:
2208 40 31	Of a value exceeding € 7,9 per litre of pure alcohol	Free	l alc. 100 %
2208 40 39	Other	0,6 €/% vol/hl + 3,2 €/hl	l alc. 100 %
	In containers holding more than 2 litres:
2208 40 51	Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)	0,6 €/% vol/hl	l alc. 100 %
	Other:
2208 40 91	Of a value exceeding € 2 per litre of pure alcohol	Free	l alc. 100 %
2208 40 99	Other	0,6 €/% vol/hl	l alc. 100 %
2208 50	Gin and Geneva:
	Gin, in containers holding:
2208 50 11	2 litres or less	Free	l alc. 100 %
2208 50 19	More than 2 litres	Free	l alc. 100 %
	Geneva, in containers holding:
2208 50 91	2 litres or less	Free	l alc. 100 %
2208 50 99	More than 2 litres	Free	l alc. 100 %
2208 60	Vodka:
	Of an alcoholic strength by volume of 45,4 % vol or less in containers holding:
2208 60 11	2 litres or less	Free	l alc. 100 %
2208 60 19	More than 2 litres	Free	l alc. 100 %
	Of an alcoholic strength by volume of more than 45,4 % vol in containers holding:
2208 60 91	2 litres or less	Free	l alc. 100 %
2208 60 99	More than 2 litres	Free	l alc. 100 %
2208 70	Liqueurs and cordials:
2208 70 10	In containers holding 2 litres or less	Free	l alc. 100 %
2208 70 90	In containers holding more than 2 litres	Free	l alc. 100 %
2208 90	Other:
	Arrack, in containers holding:
2208 90 11	2 litres or less	Free	l alc. 100 %
2208 90 19	More than 2 litres	Free	l alc. 100 %
	Plum, pear or cherry spirit (excluding liqueurs), in containers holding:
2208 90 33	2 litres or less	Free	l alc. 100 %
2208 90 38	More than 2 litres	Free	l alc. 100 %
	Other spirits and other spirituous beverages, in containers holding:
	2 litres or less:
2208 90 41	Ouzo	Free	l alc. 100 %
	Other:
	Spirits (excluding liqueurs):
	Distilled from fruit:
2208 90 45	Calvados	Free	l alc. 100 %
2208 90 48	Other	Free	l alc. 100 %
	Other:
2208 90 52	Korn	Free	l alc. 100 %
2208 90 54	Tequila	Free	l alc. 100 %
2208 90 56	Other	Free	l alc. 100 %
2208 90 69	Other spirituous beverages	Free	l alc. 100 %
	More than 2 litres:
	Spirits (excluding liqueurs):
2208 90 71	Distilled from fruit	Free	l alc. 100 %
2208 90 75	Tequila	Free	l alc. 100 %
2208 90 77	Other	Free	l alc. 100 %
2208 90 78	Other spirituous beverages	Free	l alc. 100 %
	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding:
2208 90 91	2 litres or less	1 €/% vol/hl + 6,4 €/hl	l alc. 100 %
2208 90 99	More than 2 litres	1 €/% vol/hl	l alc. 100 %
2209 00	Vinegar and substitutes for vinegar obtained from acetic acid:
	Wine vinegar, in containers holding:
2209 00 11	2 litres or less	6,4 €/hl	l
2209 00 19	More than 2 litres	4,8 €/hl	l
	Other, in containers holding:
2209 00 91	2 litres or less	5,12 €/hl	l
2209 00 99	More than 2 litres	3,84 €/hl	l

CHAPTER 23

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Note

Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

Subheading note

1.	For the purposes of subheading 2306 41, the expression ‘low erucic acid rape or colza seeds’ means seeds as defined in subheading note 1 to Chapter 12.

Additional notes

Subheadings 2303 10 11 and 2303 10 19 include only residues from the manufacture of starch from maize and do not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process.

Their starch content may not exceed 28 % by weight on the dry product, in accordance with the method contained in Annex I. I to Commission Directive 72/199/EEC, and their fat content cannot exceed 4,5 % by weight on the dry product, determined in accordance with method A contained in Annex I to Commission Directive 84/4/EEC.

Subheading 2306 70 00 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product:

(a)

products of an oil content of less than 3 %:

—	starch content: less than 45 %,

—	protein content (nitrogen content × 6,25): not less than 11,5 %;

(b)

products of an oil content of not less than 3 % and not more than 8 %:

—	starch content: less than 45 %,

—	protein content (nitrogen content × 6,25): not less than 13 %.

Moreover, such residues shall not contain ingredients which are not obtained from maize grains.

For the determination of starch and protein content, the methods set out in Commission Directive 72/199/EEC, Annex I(1) and (2) are to be applied.

For the determination of oil and moisture content, the methods set out in Commission Directive 71/393/EEC, Annex: Section 4 (method A) and Section I, respectively, are to be applied.

Products containing components from parts of maize grains which have been added after processing and have not been subjected to the oil extraction process are excluded.

For the purposes of subheadings 2307 00 11, 2307 00 19, 2308 00 11 and 2308 00 19, the following expressions shall have the meanings hereby assigned to them:

—	‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,

—	‘potential alcoholic strength by mass’: the number of kilograms of pure alcohol capable of being produced by total fermentation of the sugars contained in 100 kg of the product,

—	‘total alcoholic strength by mass’: the sum of the actual and potential alcoholic strengths by mass,

—	‘% mas’: the symbol for alcoholic strength by mass.

4.	For the purposes of subheadings 2309 10 11 to 2309 10 70 and 2309 90 31 to 2309 90 70, the expression ‘milk products’ means the products of headings 0401, 0402, 0404, 0405 and 0406 and of subheadings 0403 10 11 to 0403 10 39, 0403 90 11 to 0403 90 69, 1702 11 00, 1702 19 00 and 2106 90 51.

Subheading 2309 90 20 includes only residues from the manufacture of starch from maize, and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process, containing:

—	screenings from maize used in the wet process in a proportion not exceeding 15 % by weight, and/or

—	residues of maize steep-water, from the wet process, including residues of steep-water used for the manufacture of alcohol or of other starch derived products.

These products may also contain residues from the extraction of maize germ oil by the wet milling process.

Their starch content may not exceed 28 % by weight on the dry product in accordance with the method contained in Annex I(I) to Commission Directive 72/199/EEC, their fat content may not exceed 4,5 % by weight on the dry product determined in accordance with method A contained in Annex I to Commission Directive 84/4/EEC and their protein content may not exceed 40 % on the dry product determined in accordance with the method contained in Annex I(2) to Commission Directive 72/199/EEC.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
2301	Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves:
2301 10 00	Flours, meals and pellets, of meat or meat offal; greaves	Free	—
2301 20 00	Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates	Free	—
2302	Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants:
2302 10	Of maize (corn):
2302 10 10	With a starch content not exceeding 35 % by weight	44 €/t	—
2302 10 90	Other	89 €/t	—
2302 20	Of rice:
2302 20 10	With a starch content not exceeding 35 % by weight	44 €/t	—
2302 20 90	Other	89 €/t	—
2302 30	Of wheat:
2302 30 10	Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight	44 €/t (100)	—
2302 30 90	Other	89 €/t (100)	—
2302 40	Of other cereals:
2302 40 10	Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight	44 €/t (100)	—
2302 40 90	Other	89 €/t (100)	—
2302 50 00	Of leguminous plants	5,1	—
2303	Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets:
2303 10	Residues of starch manufacture and similar residues:
	Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product:
2303 10 11	Exceeding 40 % by weight	320 €/t	—
2303 10 19	Not exceeding 40 % by weight	Free	—
2303 10 90	Other	Free	—
2303 20	Beet-pulp, bagasse and other waste of sugar manufacture:
2303 20 10	Beet-pulp	Free	—
2303 20 90	Other	Free	—
2303 30 00	Brewing or distilling dregs and waste	Free	—
2304 00 00	Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil	Free	—
2305 00 00	Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil	Free	—
2306	Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305:
2306 10 00	Of cotton seeds	Free	—
2306 20 00	Of linseed	Free	—
2306 30 00	Of sunflower seeds	Free	—
	Of rape or colza seeds:
2306 41 00	Of low erucic acid rape or colza seeds	Free	—
2306 49 00	Other	Free	—
2306 50 00	Of coconut or copra	Free	—
2306 60 00	Of palm nuts or kernels	Free	—
2306 70 00	Of maize (corn) germ	Free	—
2306 90	Other:
	Oilcake and other residues resulting from the extraction of olive oil:
2306 90 11	Containing 3 % or less by weight of olive oil	Free	—
2306 90 19	Containing more than 3 % by weight of olive oil	48 €/t	—
2306 90 90	Other	Free	—
2307 00	Wine lees; argol:
	Wine lees:
2307 00 11	Having a total alcoholic strength by mass not exceeding 7,9 % mas and a dry matter content not less than 25 % by weight	Free	—
2307 00 19	Other	1,62 €/kg/tot. alc.	—
2307 00 90	Argol	Free	—
2308 00	Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included:
	Grape marc:
2308 00 11	Having a total alcoholic strength by mass not exceeding 4,3 % mas and a dry matter content not less than 40 % by weight	Free	—
2308 00 19	Other	1,62 €/kg/tot. alc.	—
2308 00 40	Acorns and horse-chestnuts; pomace or marc of fruit, other than grapes	Free	—
2308 00 90	Other	1,6	—
2309	Preparations of a kind used in animal feeding:
2309 10	Dog or cat food, put up for retail sale:
	Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 51 to 1702 30 99, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products:
	Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup:
	Containing no starch or containing 10 % or less by weight of starch:
2309 10 11	Containing no milk products or containing less than 10 % by weight of such products	Free	—
2309 10 13	Containing not less than 10 % but less than 50 % by weight of milk products	498 €/t	—
2309 10 15	Containing not less than 50 % but less than 75 % by weight of milk products	730 €/t	—
2309 10 19	Containing not less than 75 % by weight of milk products	948 €/t	—
	Containing more than 10 % but not more than 30 % by weight of starch:
2309 10 31	Containing no milk products or containing less than 10 % by weight of such products	Free	—
2309 10 33	Containing not less than 10 % but less than 50 % by weight of milk products	530 €/t	—
2309 10 39	Containing not less than 50 % by weight of milk products	888 €/t	—
	Containing more than 30 % by weight of starch:
2309 10 51	Containing no milk products or containing less than 10 % by weight of such products	102 €/t	—
2309 10 53	Containing not less than 10 % but less than 50 % by weight of milk products	577 €/t	—
2309 10 59	Containing not less than 50 % by weight of milk products	730 €/t	—
2309 10 70	Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products	948 €/t	—
2309 10 90	Other	9,6	—
2309 90	Other:
2309 90 10	Fish or marine mammal solubles	3,8	—
2309 90 20	Products referred to in additional note 5 to this chapter	Free	—
	Other, including premixes:
	Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 51 to 1702 30 99, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products:
	Containing starch, glucose, glucose syrup, maltodextrine or maltodextrin syrup:
	Containing no starch or containing 10 % or less by weight of starch:
2309 90 31	Containing no milk products or containing less than 10 % by weight of such products	23 €/t (100)	—
2309 90 33	Containing not less than 10 % but less than 50 % by weight of milk products	498 €/t	—
2309 90 35	Containing not less than 50 % but less than 75 % by weight of milk products	730 €/t	—
2309 90 39	Containing not less than 75 % by weight of milk products	948 €/t	—
	Containing more than 10 % but not more than 30 % by weight of starch:
2309 90 41	Containing no milk products or containing less than 10 % by weight of such products	55 €/t (100)	—
2309 90 43	Containing not less than 10 % but less than 50 % by weight of milk products	530 €/t	—
2309 90 49	Containing not less than 50 % by weight of milk products	888 €/t	—
	Containing more than 30 % by weight of starch:
2309 90 51	Containing no milk products or containing less than 10 % by weight of such products	102 €/t (100)	—
2309 90 53	Containing not less than 10 % but less than 50 % by weight of milk products	577 €/t	—
2309 90 59	Containing not less than 50 % by weight of milk products	730 €/t	—
2309 90 70	Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products	948 €/t	—
	Other:
2309 90 91	Beet-pulp with added molasses	12	—
	Other:
2309 90 95	Containing by weight 49 % or more of choline chloride, on an organic or inorganic base	9,6	kg C5H14ClNO
2309 90 99	Other	9,6	—

CHAPTER 24

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note

1.	This chapter does not cover medicinal cigarettes (Chapter 30).

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
2401	Unmanufactured tobacco; tobacco refuse:
2401 10	Tobacco, not stemmed/stripped:
	Flue-cured Virginia type and light air-cured Burley type tobacco (including Burley hybrids); light air-cured Maryland type and fire-cured tobacco (101):
2401 10 10	Flue-cured Virginia type	18,4 MIN 22 € MAX 24 €/100 kg/net	—
2401 10 20	Light air-cured Burley type (including Burley hybrids)	18,4 MIN 22 € MAX 24 €/100 kg/net	—
2401 10 30	Light air-cured Maryland type	18,4 MIN 22 € MAX 24 €/100 kg/net	—
	Fire-cured tobacco:
2401 10 41	Kentucky type	18,4 MIN 22 € MAX 24 €/100 kg/net	—
2401 10 49	Other	18,4 MIN 22 € MAX 24 €/100 kg/net	—
	Other:
2401 10 50	Light air-cured tobacco	11,2 MIN 22 € MAX 56 €/100 kg/net	—
2401 10 60	Sun-cured Oriental type tobacco	11,2 MIN 22 € MAX 56 €/100 kg/net	—
2401 10 70	Dark air-cured tobacco	11,2 MIN 22 € MAX 56 €/100 kg/net	—
2401 10 80	Flue-cured tobacco	11,2 MIN 22 € MAX 56 €/100 kg/net	—
2401 10 90	Other tobacco	11,2 MIN 22 € MAX 56 €/100 kg/net	—
2401 20	Tobacco, partly or wholly stemmed/stripped:
	Flue-cured Virginia type and light air-cured Burley type tobacco (including Burley hybrids); light air-cured Maryland type and fire-cured tobacco (101):
2401 20 10	Flue-cured Virginia type	18,4 MIN 22 € MAX 24 €/100 kg/net	—
2401 20 20	Light air-cured Burley type (including Burley hybrids)	18,4 MIN 22 € MAX 24 €/100 kg/net	—
2401 20 30	Light air-cured Maryland type	18,4 MIN 22 € MAX 24 €/100 kg/net	—
	Fire-cured tobacco:
2401 20 41	Kentucky type	18,4 MIN 22 € MAX 24 €/100 kg/net	—
2401 20 49	Other	18,4 MIN 22 € MAX 24 €/100 kg/net	—
	Other:
2401 20 50	Light air-cured tobacco	11,2 MIN 22 € MAX 56 €/100 kg/net	—
2401 20 60	Sun-cured Oriental type tobacco	11,2 MIN 22 € MAX 56 €/100 kg/net	—
2401 20 70	Dark air-cured tobacco	11,2 MIN 22 € MAX 56 €/100 kg/net	—
2401 20 80	Flue-cured tobacco	11,2 MIN 22 € MAX 56 €/100 kg/net	—
2401 20 90	Other tobacco	11,2 MIN 22 € MAX 56 €/100 kg/net	—
2401 30 00	Tobacco refuse	11,2 MIN 22 € MAX 56 €/100 kg/net	—
2402	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:
2402 10 00	Cigars, cheroots and cigarillos, containing tobacco	26	1 000 p/st
2402 20	Cigarettes containing tobacco:
2402 20 10	Containing cloves	10	1 000 p/st
2402 20 90	Other	57,6	1 000 p/st
2402 90 00	Other	57,6	—
2403	Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences:
2403 10	Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
2403 10 10	In immediate packings of a net content not exceeding 500 g	74,9	—
2403 10 90	Other	74,9	—
	Other:
2403 91 00	‘Homogenised’ or ‘reconstituted’ tobacco	16,6	—
2403 99	Other:
2403 99 10	Chewing tobacco and snuff	41,6	—
2403 99 90	Other	16,6	—

SECTION V

MINERAL PRODUCTS

CHAPTER 25

SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

Notes

Except where their context or note 4 to this chapter otherwise requires, the headings of this chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

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

This chapter does not cover:

(a)	sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 2802);

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

(c)	medicaments or other products of Chapter 30;

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

(e)	setts, curbstones or flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp-course slates (heading 6803);

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

(g)	cultured crystals (other than optical elements) weighing not less than 2,5 g each, of sodium chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium oxide (heading 9001);

(h)	billiard chalks (heading 9504); or

(ij)	writing or drawing chalks or tailors' chalks (heading 9609).

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

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

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
2501 00	Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water:
2501 00 10	Sea water and salt liquors	Free	—
	Common salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents:
2501 00 31	For chemical transformation (separation of Na from Cl) for the manufacture of other products (102)	Free	—
	Other:
2501 00 51	Denatured (103) or for industrial uses (including refining) other than the preservation or preparation of foodstuffs for human or animal consumption (102)	1,7 €/1 000 kg/net	—
	Other:
2501 00 91	Salt suitable for human consumption	2,6 €/1 000 kg/net	—
2501 00 99	Other	2,6 €/1 000 kg/net	—
2502 00 00	Unroasted iron pyrites	Free	—
2503 00	Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur:
2503 00 10	Crude or unrefined sulphur	Free	—
2503 00 90	Other	1,7	—
2504	Natural graphite:
2504 10 00	In powder or in flakes	Free	—
2504 90 00	Other	Free	—
2505	Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26:
2505 10 00	Silica sands and quartz sands	Free	—
2505 90 00	Other	Free	—
2506	Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
2506 10 00	Quartz	Free	—
	Quartzite:
2506 21 00	Crude or roughly trimmed	Free	—
2506 29 00	Other	Free	—
2507 00	Kaolin and other kaolinic clays, whether or not calcined:
2507 00 20	Kaolin	Free	—
2507 00 80	Other kaolinic clays	Free	—
2508	Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths:
2508 10 00	Bentonite	Free	—
2508 20 00	Decolorising earths and fuller's earth	Free	—
2508 30 00	Fireclay	Free	—
2508 40 00	Other clays	Free	—
2508 50 00	Andalusite, kyanite and sillimanite	Free	—
2508 60 00	Mullite	Free	—
2508 70 00	Chamotte or dinas earths	Free	—
2509 00 00	Chalk	Free	—
2510	Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk:
2510 10 00	Unground	Free	—
2510 20 00	Ground	Free	—
2511	Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816:
2511 10 00	Natural barium sulphate (barytes)	Free	—
2511 20 00	Natural barium carbonate (witherite)	Free	—
2512 00 00	Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less	Free	—
2513	Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated:
	Pumice stone:
2513 11 00	Crude or in irregular pieces, including crushed pumice (‘bimskies’)	Free	—
2513 19 00	Other	Free	—
2513 20 00	Emery, natural corundum, natural garnet and other natural abrasives	Free	—
2514 00 00	Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	Free	—
2515	Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2,5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
	Marble and travertine:
2515 11 00	Crude or roughly trimmed	Free	—
2515 12	Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
2515 12 20	Of a thickness not exceeding 4 cm	Free	—
2515 12 50	Of a thickness exceeding 4 cm but not exceeding 25 cm	Free	—
2515 12 90	Other	Free	—
2515 20 00	Ecaussine and other calcareous monumental or building stone; alabaster	Free	—
2516	Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
	Granite:
2516 11 00	Crude or roughly trimmed	Free	—
2516 12	Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
2516 12 10	Of a thickness not exceeding 25 cm	Free	—
2516 12 90	Other	Free	—
	Sandstone:
2516 21 00	Crude or roughly trimmed	Free	—
2516 22 00	Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	Free	—
2516 90 00	Other monumental or building stone	Free	—
2517	Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated:
2517 10	Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated:
2517 10 10	Pebbles, gravel, shingle and flint	Free	—
2517 10 20	Limestone, dolomite and other calcareous stone, broken or crushed	Free	—
2517 10 80	Other	Free	—
2517 20 00	Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517 10	Free	—
2517 30 00	Tarred macadam	Free	—
	Granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated:
2517 41 00	Of marble	Free	—
2517 49 00	Other	Free	—
2518	Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix:
2518 10 00	Dolomite, not calcined or sintered	Free	—
2518 20 00	Calcined or sintered dolomite	Free	—
2518 30 00	Dolomite ramming mix	Free	—
2519	Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure:
2519 10 00	Natural magnesium carbonate (magnesite)	Free	—
2519 90	Other:
2519 90 10	Magnesium oxide, other than calcined natural magnesium carbonate	1,7	—
2519 90 30	Dead-burned (sintered) magnesia	Free	—
2519 90 90	Other	Free	—
2520	Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders:
2520 10 00	Gypsum; anhydrite	Free	—
2520 20	Plasters:
2520 20 10	Building	Free	—
2520 20 90	Other	Free	—
2521 00 00	Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement	Free	—
2522	Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825:
2522 10 00	Quicklime	1,7	—
2522 20 00	Slaked lime	1,7	—
2522 30 00	Hydraulic lime	1,7	—
2523	Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers:
2523 10 00	Cement clinkers	1,7	—
	Portland cement:
2523 21 00	White cement, whether or not artificially coloured	1,7	—
2523 29 00	Other	1,7	—
2523 30 00	Aluminous cement	1,7	—
2523 90	Other hydraulic cements:
2523 90 10	Blast furnace cement	1,7	—
2523 90 80	Other	1,7	—
2524 00 00	Asbestos	Free	—
2525	Mica, including splittings; mica waste:
2525 10 00	Crude mica and mica rifted into sheets or splittings	Free	—
2525 20 00	Mica powder	Free	—
2525 30 00	Mica waste	Free	—
2526	Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc:
2526 10 00	Not crushed, not powdered	Free	—
2526 20 00	Crushed or powdered	Free	—
2527
2528	Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight:
2528 10 00	Natural sodium borates and concentrates thereof (whether or not calcined)	Free	—
2528 90 00	Other	Free	—
2529	Felspar; leucite; nepheline and nepheline syenite; fluorspar:
2529 10 00	Felspar	Free	—
	Fluorspar:
2529 21 00	Containing by weight 97 % or less of calcium fluoride	Free	—
2529 22 00	Containing by weight more than 97 % of calcium fluoride	Free	—
2529 30 00	Leucite; nepheline and nepheline syenite	Free	—
2530	Mineral substances not elsewhere specified or included:
2530 10	Vermiculite, perlite and chlorites, unexpanded:
2530 10 10	Perlite	Free	—
2530 10 90	Vermiculite and chlorites	Free	—
2530 20 00	Kieserite, epsomite (natural magnesium sulphates)	Free	—
2530 90	Other:
2530 90 20	Sepiolite	Free	—
2530 90 98	Other	Free	—

CHAPTER 26

ORES, SLAG AND ASH

Notes

This chapter does not cover:

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

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

(c)	sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 2710);

(d)	basic slag of Chapter 31;

(e)	slag wool, rock wool or similar mineral wools (heading 6806);

(f)	waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 7112); or

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

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

Heading 2620 applies only to:

(a)	ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 2621); and

(b)	ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

Subheading notes

1.	For the purposes of subheading 2620 21, ‘leaded gasoline 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.	Ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620 60.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
2601	Iron ores and concentrates, including roasted iron pyrites:
	Iron ores and concentrates, other than roasted iron pyrites:
2601 11 00	Non-agglomerated	Free	—
2601 12 00	Agglomerated	Free	—
2601 20 00	Roasted iron pyrites	Free	—
2602 00 00	Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight	Free	—
2603 00 00	Copper ores and concentrates	Free	—
2604 00 00	Nickel ores and concentrates	Free	—
2605 00 00	Cobalt ores and concentrates	Free	—
2606 00 00	Aluminium ores and concentrates	Free	—
2607 00 00	Lead ores and concentrates	Free	—
2608 00 00	Zinc ores and concentrates	Free	—
2609 00 00	Tin ores and concentrates	Free	—
2610 00 00	Chromium ores and concentrates	Free	—
2611 00 00	Tungsten ores and concentrates	Free	—
2612	Uranium or thorium ores and concentrates:
2612 10	Uranium ores and concentrates:
2612 10 10	Uranium ores and pitchblende, and concentrates thereof, with a uranium content of more than 5 % by weight (Euratom)	Free	—
2612 10 90	Other	Free	—
2612 20	Thorium ores and concentrates:
2612 20 10	Monazite; urano-thorianite and other thorium ores and concentrates, with a thorium content of more than 20 % by weight (Euratom)	Free	—
2612 20 90	Other	Free	—
2613	Molybdenum ores and concentrates:
2613 10 00	Roasted	Free	—
2613 90 00	Other	Free	—
2614 00	Titanium ores and concentrates:
2614 00 10	Ilmenite and concentrates thereof	Free	—
2614 00 90	Other	Free	—
2615	Niobium, tantalum, vanadium or zirconium ores and concentrates:
2615 10 00	Zirconium ores and concentrates	Free	—
2615 90	Other:
2615 90 10	Niobium and tantalum ores and concentrates	Free	—
2615 90 90	Vanadium ores and concentrates	Free	—
2616	Precious metal ores and concentrates:
2616 10 00	Silver ores and concentrates	Free	—
2616 90 00	Other	Free	—
2617	Other ores and concentrates:
2617 10 00	Antimony ores and concentrates	Free	—
2617 90 00	Other	Free	—
2618 00 00	Granulated slag (slag sand) from the manufacture of iron or steel	Free	—
2619 00	Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel:
2619 00 20	Waste suitable for the recovery of iron or manganese	Free	—
2619 00 40	Slag suitable for the extraction of titanium oxide	Free	—
2619 00 80	Other	Free	—
2620	Ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds:
	Containing mainly zinc:
2620 11 00	Hard zinc spelter	Free	—
2620 19 00	Other	Free	—
	Containing mainly lead:
2620 21 00	Leaded gasoline sludges and leaded anti-knock compound sludges	Free	—
2620 29 00	Other	Free	—
2620 30 00	Containing mainly copper	Free	—
2620 40 00	Containing mainly aluminium	Free	—
2620 60 00	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	Free	—
	Other:
2620 91 00	Containing antimony, beryllium, cadmium, chromium or their mixtures	Free	—
2620 99	Other:
2620 99 10	Containing mainly nickel	Free	—
2620 99 20	Containing mainly niobium and tantalum	Free	—
2620 99 40	Containing mainly tin	Free	—
2620 99 60	Containing mainly titanium	Free	—
2620 99 95	Other	Free	—
2621	Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste:
2621 10 00	Ash and residues from the incineration of municipal waste	Free	—
2621 90 00	Other	Free	—

CHAPTER 27

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

Notes

This chapter does not cover:

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

(b)	medicaments of heading 3003 or 3004; or

(c)	mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.

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

However, the references do not include liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1 013 mbar when a reduced-pressure distillation method is used (Chapter 39).

For the purposes of heading 2710, ‘waste oils’ means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in note 2 to this chapter), whether or not mixed with water. These include:

(a)	such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

(b)	sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

(c)	such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Subheading notes

1.	For the purposes of subheading 2701 11, ‘anthracite’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14 %.

2.	For the purposes of subheading 2701 12, ‘bituminous coal’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14 % and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5 833 kcal/kg.

For the purposes of subheadings 2707 10, 2707 20, 2707 30, 2707 40 and 2707 60, the terms ‘benzol (benzene)’, ‘toluol (toluene)’, ‘xylol (xylenes)’, ‘naphthalene’ and ‘phenols’ apply to products which contain more than 50 % by weight of benzene, toluene, xylenes, naphthalene or phenols, respectively.

4.	For the purposes of subheading 2710 11, ‘light oils and preparations’ are those of which 90 % or more by volume (including losses) distil at 210 °C (ASTM D 86 method).

Additional notes (104)

For the purposes of heading 2710:

(a)	‘special spirits’ (subheadings 2710 11 21 and 2710 11 25) mean light oils as defined in subheading note 4 to this chapter, not containing any anti-knock preparations, and with a difference of not more than 60 °C between the temperatures at which 5 % and 90 % by volume (including losses) distil;

(b)	‘white spirit’ (subheading 2710 11 21) means special spirits as defined in paragraph (a) above with a flash-point higher than 21 °C by the Abel-Pensky method (105);

(c)	‘medium oils’ (subheadings 2710 19 11 to 2710 19 29) mean oils and preparations of which less than 90 % by volume (including losses) distils at 210 °C and 65 % or more by volume (including losses) distils at 250 °C (ASTM D 86 method);

(d)	‘heavy oils’ (subheadings 2710 19 31 to 2710 19 99) mean oils and preparations of which less than 65 % by volume (including losses) distils at 250 °C by the ASTM D 86 method or of which the distillation percentage at 250 °C cannot be determined by that method;

(e)	‘gas oils’ (subheadings 2710 19 31 to 2710 19 49) mean heavy oils as defined in paragraph (d) above of which 85 % or more by volume (including losses) distils at 350 °C (ASTM D 86 method);

(f)

‘fuel oils’ (subheadings 2710 19 51 to 2710 19 69) mean heavy oils as defined in paragraph (d) above (other than gas oils as defined in paragraph (e)) which, for a corresponding diluted colour C, have a viscosity V:

—	not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1 % by the ASTM D 874 method and the saponification index is less than 4 by the ASTM D 939-54 method,

—	exceeding that shown in line II when the pour point is not less than 10 °C by the ASTM D 97 method,

—

exceeding that shown in line I but not exceeding that shown in line II when 25 % or more by volume distils at 300 °C by the ASTM D 86 method or, if less than 25 % by volume distils at 300 °C, when the pour point is higher than 10 °C below zero by the ASTM D 97 method. These provisions apply only to oils having a diluted colour C of less than 2.

Diluted colour C/Viscosity V concordance table

Colour C

0,5

1,5

2,5

3,5

4,5

5,5

6,5

7,5 and above

Viscosity

5,4

15,1

25,3

42,4

71,1

119

200

335

562

943

1 580

2 650

15,1

25,3

42,4

71,1

119

200

335

562

943

1 580

2 650

The term ‘viscosity V’ means the kinematic viscosity at 50 °C expressed in 10- 6 m2 s- 1 by the ASTM D 445 method.

The term ‘diluted colour C’ means the colour of a product, as determined by the ASTM D 1500 method, after one part of such product has been mixed with 100 parts by volume of carbon tetrachloride. The colour must be determined immediately after dilution.

Subheadings 2710 19 51 to 2710 19 69 cover only fuel oils of natural colour.

These subheadings do not cover heavy oils defined in paragraph (d) above for which it is not possible to determine:

—	the distillation percentage at 250 °C by the ASTM D 86 method (zero shall be deemed to be a percentage),

—	the kinematic viscosity at 50 °C by the ASTM D 445 method,

—	or the diluted colour C by the ASTM D 1500 method.

Such products fall in subheadings 2710 19 71 to 2710 19 99.

2.	For the purposes of heading 2712, the expression ‘crude petroleum jelly’ (subheading 2712 10 10) shall be taken to apply to petroleum jelly of a natural colour higher than 4,5 by the ASTM D 1500 method.

For the purposes of subheadings 2712 90 31 to 2712 90 39, the term ‘crude’ shall be taken to apply to products:

(a)	with an oil content of 3,5 or higher by the ASTM D 721 method, if their viscosity at 100 °C is lower than 9 × 10- 6 m2 s- 1 by the ASTM D 445 method; or

(b)	of a natural colour higher than 3 by the ASTM D 1500 method, if their viscosity at 100 °C is 9 × 10- 6 m2 s- 1 or higher by the ASTM D 445 method.

For the purposes of headings 2710, 2711 and 2712, the term ‘specific process’ shall be taken to apply to the following operations:

(a)	vacuum distillation;

(b)	redistillation by a very thorough fractionation process;

(c)

cracking;

(d)	reforming;

(e)	extraction by means of selective solvents;

(f)	the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;

(g)	polymerisation;

(h)	alkylation;

(ij)	isomerisation;

(k)	(in respect of products of subheadings 2710 19 31 to 2710 19 99 only) desulphurisation with hydrogen resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);

(l)	(in respect of products of heading 2710 only) deparaffining by a process other than filtering;

(m)

(in respect of products of subheadings 2710 19 31 to 2710 19 99 only) treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 °C with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of subheadings 2710 19 71 to 2710 19 99 (e.g. hydrofinishing or decolorisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

(n)

(in respect of products of subheadings 2710 19 51 to 2710 19 69 only) atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C by the ASTM D 86 method. If 30 % or more by volume, including losses, of such products distils at 300 °C by the ASTM D 86 method, the quantities of products which may be obtained during the atmospheric distillation and which fall in subheadings 2710 11 11 to 2710 11 90 or 2710 19 11 to 2710 19 29 shall be dutiable at the same rates as those provided for under subheadings 2710 19 61 to 2710 19 69 according to the kind and value of the products used and on the net weight of the products obtained. This rule shall not apply to products so obtained which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or chemical transformation by a process not being a specific process;

(o)	(in respect of products of subheadings 2710 19 71 to 2710 19 99 only) treatment by means of a high-frequency electrical brush-discharge;

(p)

solely for products under subheading 2712 90 31: de-oiling by fractional crystallisation.

Should any preparatory treatment prior to the abovementioned treatments be necessary by reason of technical requirements, the customs exemption shall apply only to the quantities of the products intended for and actually subjected to such abovementioned treatments; any waste products arising during preparatory treatment shall also be exempt from customs duty.

The quantities of products which may be obtained during chemical transformation, or during preparatory treatment which may be necessary by reason of technical requirements, and which fall in headings or subheadings 2707 10 10, 2707 20 10, 2707 30 10, 2707 50 10, 2710, 2711, 2712 10, 2712 20, 2712 90 31 to 2712 90 99 and 2713 90 shall be dutiable at the same rates as those provided for in respect of products ‘for other purposes’, according to the kind and value of the products used and on the net weight of the products obtained. This rule shall not apply to such products of headings 2710 to 2712 which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or further chemical transformation.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
2701	Coal; briquettes, ovoids and similar solid fuels manufactured from coal:
	Coal, whether or not pulverised, but not agglomerated:
2701 11	Anthracite:
2701 11 10	Having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 10 %	Free	—
2701 11 90	Other	Free	—
2701 12	Bituminous coal:
2701 12 10	Coking coal	Free	—
2701 12 90	Other	Free	—
2701 19 00	Other coal	Free	—
2701 20 00	Briquettes, ovoids and similar solid fuels manufactured from coal	Free	—
2702	Lignite, whether or not agglomerated, excluding jet:
2702 10 00	Lignite, whether or not pulverised, but not agglomerated	Free	—
2702 20 00	Agglomerated lignite	Free	—
2703 00 00	Peat (including peat litter), whether or not agglomerated	Free	—
2704 00	Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon:
	Coke and semi-coke of coal:
2704 00 11	For the manufacture of electrodes	Free	—
2704 00 19	Other	Free	—
2704 00 30	Coke and semi-coke of lignite	Free	—
2704 00 90	Other	Free	—
2705 00 00	Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons	Free	1 000 m3
2706 00 00	Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars	Free	—
2707	Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents:
2707 10	Benzol (benzene):
2707 10 10	For use as a power or heating fuel	3	—
2707 10 90	For other purposes (106)	Free	—
2707 20	Toluol (toluene):
2707 20 10	For use as a power or heating fuel	3	—
2707 20 90	For other purposes (106)	Free	—
2707 30	Xylol (xylenes):
2707 30 10	For use as a power or heating fuel	3	—
2707 30 90	For other purposes (106)	Free	—
2707 40 00	Naphthalene	Free	—
2707 50	Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ASTM D 86 method:
2707 50 10	For use as power or heating fuels	3	—
2707 50 90	For other purposes (106)	Free	—
2707 60 00	Phenols	1,2	—
	Other:
2707 91 00	Creosote oils	1,7	—
2707 99	Other:
	Crude oils:
2707 99 11	Crude light oils of which 90 % or more by volume distils at temperatures of up to 200 °C	1,7	—
2707 99 19	Other	Free	—
2707 99 30	Sulphuretted toppings	Free	—
2707 99 50	Basic products	1,7	—
2707 99 70	Anthracene	Free	—
	Other:
2707 99 91	For the manufacture of the products of heading 2803 (106)	Free	—
2707 99 99	Other	1,7	—
2708	Pitch and pitch coke, obtained from coal tar or from other mineral tars:
2708 10 00	Pitch	Free	—
2708 20 00	Pitch coke	Free	—
2709 00	Petroleum oils and oils obtained from bituminous minerals, crude:
2709 00 10	Natural gas condensates	Free	—
2709 00 90	Other	Free	—
2710	Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils:
	Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils:
2710 11	Light oils and preparations:
2710 11 11	For undergoing a specific process (106)	4,7 (108)	—
2710 11 15	For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 11 11 (106)	4,7 (108) (107)	—
	For other purposes:
	Special spirits:
2710 11 21	White spirit	4,7	—
2710 11 25	Other	4,7	—
	Other:
	Motor spirit:
2710 11 31	Aviation spirit	4,7	—
	Other, with a lead content:
	Not exceeding 0,013 g per litre:
2710 11 41	With an octane number (RON) of less than 95	4,7	1 000 l (109)
2710 11 45	With an octane number (RON) of 95 or more but less than 98	4,7	1 000 l (109)
2710 11 49	With an octane number (RON) of 98 or more	4,7	1 000 l (109)
	Exceeding 0,013 g per litre:
2710 11 51	With an octane number (RON) of less than 98	4,7	1 000 l (109)
2710 11 59	With an octane number (RON) of 98 or more	4,7	1 000 l (109)
2710 11 70	Spirit type jet fuel	4,7	—
2710 11 90	Other light oils	4,7	—
2710 19	Other:
	Medium oils:
2710 19 11	For undergoing a specific process (106)	4,7 (108)	—
2710 19 15	For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 11 (106)	4,7 (108) (107)	—
	For other purposes:
	Kerosene:
2710 19 21	Jet fuel	4,7	—
2710 19 25	Other	4,7	—
2710 19 29	Other	4,7	—
	Heavy oils:
	Gas oils:
2710 19 31	For undergoing a specific process (106)	3,5 (108)	—
2710 19 35	For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 31 (106)	3,5 (108) (107)	—
	For other purposes:
2710 19 41	With a sulphur content not exceeding 0,05 % by weight	3,5 (110)	—
2710 19 45	With a sulphur content exceeding 0,05 % by weight but not exceeding 0,2 % by weight	3,5 (110)	—
2710 19 49	With a sulphur content exceeding 0,2 % by weight	3,5	—
	Fuel oils:
2710 19 51	For undergoing a specific process (106)	3,5 (108)	—
2710 19 55	For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 51 (106)	3,5 (108) (107)	—
	For other purposes:
2710 19 61	With a sulphur content not exceeding 1 % by weight	3,5	—
2710 19 63	With a sulphur content exceeding 1 % by weight but not exceeding 2 % by weight	3,5	—
2710 19 65	With a sulphur content exceeding 2 % by weight but not exceeding 2,8 % by weight	3,5	—
2710 19 69	With a sulphur content exceeding 2,8 % by weight	3,5	—
	Lubricating oils; other oils:
2710 19 71	For undergoing a specific process (106)	3,7 (108)	—
2710 19 75	For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 71 (106)	3,7 (108) (107)	—
	For other purposes:
2710 19 81	Motor oils, compressor lube oils, turbine lube oils	3,7	—
2710 19 83	Liquids for hydraulic purposes	3,7	—
2710 19 85	White oils, liquid paraffin	3,7	—
2710 19 87	Gear oils and reductor oils	3,7	—
2710 19 91	Metal-working compounds, mould-release oils, anti-corrosion oils	3,7	—
2710 19 93	Electrical insulating oils	3,7	—
2710 19 99	Other lubricating oils and other oils	3,7	—
	Waste oils:
2710 91 00	Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)	3,5	—
2710 99 00	Other	3,5	—
2711	Petroleum gases and other gaseous hydrocarbons:
	Liquefied:
2711 11 00	Natural gas	0,7 (108)	TJ
2711 12	Propane:
	Propane of a purity not less than 99 %:
2711 12 11	For use as a power or heating fuel	8	—
2711 12 19	For other purposes (106)	Free	—
	Other:
2711 12 91	For undergoing a specific process (106)	0,7 (108)	—
2711 12 93	For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 12 91 (106)	0,7 (108) (107)	—
	For other purposes:
2711 12 94	Of a purity exceeding 90 % but less than 99 %	0,7	—
2711 12 97	Other	0,7	—
2711 13	Butanes:
2711 13 10	For undergoing a specific process (106)	0,7 (108)	—
2711 13 30	For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 13 10 (106)	0,7 (108) (107)	—
	For other purposes:
2711 13 91	Of a purity exceeding 90 % but less than 95 %	0,7	—
2711 13 97	Other	0,7	—
2711 14 00	Ethylene, propylene, butylene and butadiene	0,7 (108)	—
2711 19 00	Other	0,7 (108)	—
	In gaseous state:
2711 21 00	Natural gas	0,7 (108)	TJ
2711 29 00	Other	0,7 (108)	—
2712	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 coloured:
2712 10	Petroleum jelly:
2712 10 10	Crude	0,7 (108)	—
2712 10 90	Other	2,2	—
2712 20	Paraffin wax containing by weight less than 0,75 % of oil:
2712 20 10	Synthetic paraffin wax of a molecular weight of 460 or more but not exceeding 1 560	Free	—
2712 20 90	Other	2,2	—
2712 90	Other:
	Ozokerite, lignite wax or peat wax (natural products):
2712 90 11	Crude	0,7	—
2712 90 19	Other	2,2	—
	Other:
	Crude:
2712 90 31	For undergoing a specific process (106)	0,7 (108)	—
2712 90 33	For undergoing chemical transformation by a process other than those specified in respect of subheading 2712 90 31 (106)	0,7 (108) (107)	—
2712 90 39	For other purposes	0,7	—
	Other:
2712 90 91	Blend of 1-alkenes containing by weight 80 % or more of 1-alkenes of a chain-length of 24 carbon atoms or more but not exceeding 28 carbon atoms	Free	—
2712 90 99	Other	2,2	—
2713	Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals:
	Petroleum coke:
2713 11 00	Not calcined	Free	—
2713 12 00	Calcined	Free	—
2713 20 00	Petroleum bitumen	Free	—
2713 90	Other residues of petroleum oils or of oils obtained from bituminous minerals:
2713 90 10	For the manufacture of the products of heading 2803 (106)	0,7 (111)	—
2713 90 90	Other	0,7	—
2714	Bitumen and asphalt, natural; bituminous or oil-shale and tar sands; asphaltites and asphaltic rocks:
2714 10 00	Bituminous or oil-shale and tar sands	Free	—
2714 90 00	Other	Free	—
2715 00 00	Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)	Free	—
2716 00 00	Electrical energy	Free	1 000 kWh

SECTION VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Notes

(a)	Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the nomenclature.

(b)	Subject to paragraph (a) above, goods answering to a description in heading 2843 or 2846 are to be classified in those headings and in no other heading of this section.

2.	Subject to note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the nomenclature.

Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

(a)	having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b)	presented together; and

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

CHAPTER 28

INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

Notes

Except where the context otherwise requires, the headings of this chapter apply only to:

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

(b)	the products mentioned in (a) above dissolved in water;

(c)

the products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

(d)	the products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

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

In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 2831), carbonates and peroxocarbonates of inorganic bases (heading 2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading 2838), organic products included in headings 2843 to 2846 and carbides (heading 2849), only the following compounds of carbon are to be classified in this chapter:

(a)	oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 2811);

(b)	halide oxides of carbon (heading 2812);

(c)	carbon disulphide (heading 2813);

(d)	thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 2842);

(e)	hydrogen peroxide, solidified with urea (heading 2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 2851) other than calcium cyanamide, whether or not pure (Chapter 31).

Subject to the provisions of note 1 to Section VI, this chapter does not cover:

(a)	sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;

(b)	organo-inorganic compounds other than those mentioned in note 2 above;

(c)	products mentioned in note 2, 3, 4 or 5 to Chapter 31;

(d)	inorganic products of a kind used as luminophores, of heading 3206; glass frit and other glass in the form of powder, granules or flakes, of heading 3207;

(e)

artificial graphite (heading 3801); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers put up in packings for retail sale, of heading 3824; cultured crystals (other than optical elements) weighing not less than 2,5 g each, of the halides of the alkali or alkaline-earth metals, of heading 3824;

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

(g)	the metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or

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

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

5.	Headings 2826 to 2842 apply only to metal or ammonium salts or peroxysalts. Except where the context otherwise requires, double or complex salts are to be classified in heading 2842.

Heading 2844 applies only to:

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

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

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

(d)	alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0,002 μCi/g);

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

(f)

radioactive residues whether or not usable.

The term ‘isotopes’, for the purposes of this note and of the wording of headings 2844 and 2845, refers to:

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

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

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

8.	Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading 3818.

Additional note

1.	Unless provided otherwise, the salts specified in subheadings include acid salts and basic salts.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

(1)

(2)

(3)

(4)

I.CHEMICAL ELEMENTS

2801

Fluorine, chlorine, bromine and iodine:

2801 10 00

Chlorine

5,5

—

2801 20 00

Iodine

Free

—

2801 30

Fluorine; bromine:

2801 30 10

Fluorine

—

2801 30 90

Bromine

5,5

—

2802 00 00

Sulphur, sublimed or precipitated; colloidal sulphur

4,6

—

2803 00

Carbon (carbon blacks and other forms of carbon not elsewhere specified or included):

2803 00 10

Methane black

Free

—

2803 00 80

Other

Free

—

2804

Hydrogen, rare gases and other non-metals:

2804 10 00

Hydrogen

3,7

m3 (112)

Rare gases:

2804 21 00

Argon

m3 (112)

2804 29

Other:

2804 29 10

Helium

Free

m3 (112)

2804 29 90

Other

m3 (112)

2804 30 00

Nitrogen

5,5

m3 (112)

2804 40 00

Oxygen

m3 (112)

2804 50

Boron; tellurium:

2804 50 10

Boron

5,5

—

2804 50 90

Tellurium

2,1

—

Silicon:

2804 61 00

Containing by weight not less than 99,99 % of silicon

Free

—

2804 69 00

Other

5,5

—

2804 70 00

Phosphorus

5,5

—

2804 80 00

Arsenic

2,1

—

2804 90 00

Selenium

Free

—

2805

Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury:

Alkali or alkaline-earth metals:

2805 11 00

Sodium

—

2805 12 00

Calcium

5,5

—

2805 19

Other:

2805 19 10

Strontium and barium

5,5

—

2805 19 90

Other

4,1

—

2805 30

Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed:

2805 30 10

Intermixtures or interalloys

5,5

—

2805 30 90

Other

2,7

—

2805 40

Mercury:

2805 40 10

In flasks of a net content of 34,5 kg (standard weight), of a fob value, per flask, not exceeding € 224

—

2805 40 90

Other

Free

—

II.INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS

2806

Hydrogen chloride (hydrochloric acid); chlorosulphuric acid:

2806 10 00

Hydrogen chloride (hydrochloric acid)

5,5

—

2806 20 00

Chlorosulphuric acid

5,5

—

2807 00

Sulphuric acid; oleum:

2807 00 10

Sulphuric acid

—

2807 00 90

Oleum

—

2808 00 00

Nitric acid; sulphonitric acids

5,5

—

2809

Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined:

2809 10 00

Diphosphorus pentaoxide

5,5

kg P2O5

2809 20 00

Phosphoric acid and polyphosphoric acids

5,5

kg P2O5

2810 00

Oxides of boron; boric acids:

2810 00 10

Diboron trioxide

Free

—

2810 00 90

Other

3,7

—

2811

Other inorganic acids and other inorganic oxygen compounds of non-metals:

Other inorganic acids:

2811 11 00

Hydrogen fluoride (hydrofluoric acid)

5,5

—

2811 19

Other:

2811 19 10

Hydrogen bromide (hydrobromic acid)

Free

—

2811 19 20

Hydrogen cyanide (hydrocyanic acid)

5,3

—

2811 19 80

Other

5,3

—

Other inorganic oxygen compounds of non-metals:

2811 21 00

Carbon dioxide

5,5

—

2811 22 00

Silicon dioxide

4,6

—

2811 23 00

Sulphur dioxide

5,5

—

2811 29

Other:

2811 29 10

Sulphur trioxide (sulphuric anhydride); diarsenic trioxide

4,6

—

2811 29 30

Nitrogen oxides

—

2811 29 90

Other

5,3

—

III.HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS

2812

Halides and halide oxides of non-metals:

2812 10

Chlorides and chloride oxides:

Of phosphorus:

2812 10 11

Phosphorus trichloride oxide (phosphoryl trichloride)

5,5

—

2812 10 15

Phosphorus trichloride

5,5

—

2812 10 16

Phosphorus pentachloride

5,5

—

2812 10 18

Other

5,5

—

Other:

2812 10 91

Disulphur dichloride

5,5

—

2812 10 93

Sulphur dichloride

5,5

—

2812 10 94

Phosgene (carbonyl chloride)

5,5

—

2812 10 95

Thionyl dichloride (thionyl chloride)

5,5

—

2812 10 99

Other

5,5

—

2812 90 00

Other

5,5

—

2813

Sulphides of non-metals; commercial phosphorus trisulphide:

2813 10 00

Carbon disulphide

5,5

—

2813 90

Other:

2813 90 10

Phosphorus sulphides, commercial phosphorus trisulphide

5,3

—

2813 90 90

Other

3,7

—

IV.INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS

2814

Ammonia, anhydrous or in aqueous solution:

2814 10 00

Anhydrous ammonia

5,5

—

2814 20 00

Ammonia in aqueous solution

5,5

—

2815

Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium:

Sodium hydroxide (caustic soda):

2815 11 00

Solid

5,5

—

2815 12 00

In aqueous solution (soda lye or liquid soda)

5,5

kg NaOH

2815 20

Potassium hydroxide (caustic potash):

2815 20 10

Solid

5,5

—

2815 20 90

In aqueous solution (potassium lye or liquid potassium)

5,5

kg KOH

2815 30 00

Peroxides of sodium or potassium

5,5

—

2816

Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium:

2816 10 00

Hydroxide and peroxide of magnesium

4,1

—

2816 40 00

Oxides, hydroxides and peroxides, of strontium or barium

5,5

—

2817 00 00

Zinc oxide; zinc peroxide

5,5

—

2818

Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide:

2818 10

Artificial corundum, whether or not chemically defined:

2818 10 10

White, pink or ruby, with an aluminium oxide content exceeding 97,5 % by weight

5,2

—

2818 10 90

Other

5,2

—

2818 20 00

Aluminium oxide, other than artificial corundum

—

2818 30 00

Aluminium hydroxide

5,5

—

2819

Chromium oxides and hydroxides:

2819 10 00

Chromium trioxide

5,5

—

2819 90

Other:

2819 90 10

Chromium dioxide

3,7

—

2819 90 90

Other

5,5

—

2820

Manganese oxides:

2820 10 00

Manganese dioxide

5,3

—

2820 90

Other:

2820 90 10

Manganese oxide containing by weight 77 % or more of manganese

Free

—

2820 90 90

Other

5,5

—

2821

Iron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3:

2821 10 00

Iron oxides and hydroxides

4,6

—

2821 20 00

Earth colours

4,6

—

2822 00 00

Cobalt oxides and hydroxides; commercial cobalt oxides

4,6

—

2823 00 00

Titanium oxides

5,5

—

2824

Lead oxides; red lead and orange lead:

2824 10 00

Lead monoxide (litharge, massicot)

5,5

—

2824 20 00

Red lead and orange lead

5,5

—

2824 90 00

Other

5,5

—

2825

Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides:

2825 10 00

Hydrazine and hydroxylamine and their inorganic salts

5,5

—

2825 20 00

Lithium oxide and hydroxide

5,3

—

2825 30 00

Vanadium oxides and hydroxides

5,5

—

2825 40 00

Nickel oxides and hydroxides

Free

—

2825 50 00

Copper oxides and hydroxides

3,2

—

2825 60 00

Germanium oxides and zirconium dioxide

5,5

—

2825 70 00

Molybdenum oxides and hydroxides

5,3

—

2825 80 00

Antimony oxides

5,5

—

2825 90

Other:

Calcium oxide, hydroxide and peroxide:

2825 90 11

– – – Calcium hydroxide of a purity of 98 % or more calculated on the dry weight, in the form of particles of which:

—	not more than 1 % by weight have a particle-size exceeding 75 micrometres and

—	not more than 4 % by weight have a particle-size of less than 1,3 micrometres

Free

—

2825 90 19

Other

4,6

—

2825 90 20

Beryllium oxide and hydroxide

5,3

—

2825 90 30

Tin oxides

5,5

—

2825 90 40

Tungsten oxides and hydroxides

4,6

—

2825 90 50

Mercury oxides

4,1

—

2825 90 60

Cadmium oxide

Free

—

2825 90 80

Other

5,5

—

V.SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS

2826

Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts:

Fluorides:

2826 11 00

Of ammonium or of sodium

5,5

—

2826 12 00

Of aluminium

5,3

—

2826 19 00

Other

5,3

—

2826 20 00

Fluorosilicates of sodium or of potassium

5,5

—

2826 30 00

Sodium hexafluoroaluminate (synthetic cryolite)

5,5

—

2826 90

Other:

2826 90 10

Dipotassium hexafluorozirconate

—

2826 90 90

Other

5,5

—

2827

Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides:

2827 10 00

Ammonium chloride

5,5

—

2827 20 00

Calcium chloride

4,6

—

Other chlorides:

2827 31 00

Of magnesium

4,6

—

2827 32 00

Of aluminium

5,5

—

2827 33 00

Of iron

2,1

—

2827 34 00

Of cobalt

5,5

—

2827 35 00

Of nickel

5,5

—

2827 36 00

Of zinc

5,5

—

2827 39

Other:

2827 39 10

Of tin

4,1

—

2827 39 80

Other

5,5

—

Chloride oxides and chloride hydroxides:

2827 41 00

Of copper

3,2

—

2827 49

Other:

2827 49 10

Of lead

3,2

—

2827 49 90

Other

5,3

—

Bromides and bromide oxides:

2827 51 00

Bromides of sodium or of potassium

5,5

—

2827 59 00

Other

5,5

—

2827 60 00

Iodides and iodide oxides

5,5

—

2828

Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites:

2828 10 00

Commercial calcium hypochlorite and other calcium hypochlorites

5,5

—

2828 90 00

Other

5,5

—

2829

Chlorates and perchlorates; bromates and perbromates; iodates and periodates:

Chlorates:

2829 11 00

Of sodium

5,5

—

2829 19 00

Other

5,5

—

2829 90

Other:

2829 90 10

Perchlorates

4,8

—

2829 90 40

Bromates of potassium or of sodium

Free

—

2829 90 80

Other

5,5

—

2830

Sulphides; polysulphides, whether or not chemically defined:

2830 10 00

Sodium sulphides

5,5

—

2830 20 00

Zinc sulphide

5,5

—

2830 30 00

Cadmium sulphide

5,5

—

2830 90

Other:

2830 90 11

Sulphides of calcium, of antimony or of iron

4,6

—

2830 90 80

Other

5,5

—

2831

Dithionites and sulphoxylates:

2831 10 00

Of sodium

5,5

—

2831 90 00

Other

5,5

—

2832

Sulphites; thiosulphates:

2832 10 00

Sodium sulphites

5,5

—

2832 20 00

Other sulphites

5,5

—

2832 30 00

Thiosulphates

5,5

—

2833

Sulphates; alums; peroxosulphates (persulphates):

Sodium sulphates:

2833 11 00

Disodium sulphate

5,5

—

2833 19 00

Other

5,5

—

Other sulphates:

2833 21 00

Of magnesium

5,5

—

2833 22 00

Of aluminium

5,5

—

2833 23 00

Of chromium

5,5

—

2833 24 00

Of nickel

—

2833 25 00

Of copper

3,2

—

2833 26 00

Of zinc

5,5

—

2833 27 00

Of barium

5,5

—

2833 29

Other:

2833 29 10

Of cadmium

5,5

—

2833 29 30

Of cobalt; of titanium

5,3

—

2833 29 50

Of iron

—

2833 29 70

Of mercury; of lead

4,6

—

2833 29 90

Other

—

2833 30 00

Alums

5,5

—

2833 40 00

Peroxosulphates (persulphates)

5,5

—

2834

Nitrites; nitrates:

2834 10 00

Nitrites

5,5

—

Nitrates:

2834 21 00

Of potassium

5,5

—

2834 29

Other:

2834 29 20

Of barium; of beryllium; of cadmium; of cobalt; of nickel; of lead

5,5

—

2834 29 30

Of copper; of mercury

4,6

—

2834 29 80

Other

—

2835

Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined:

2835 10 00

Phosphinates (hypophosphites) and phosphonates (phosphites)

5,5

—

Phosphates:

2835 22 00

Of mono- or disodium

5,5

—

2835 23 00

Of trisodium

5,5

—

2835 24 00

Of potassium

5,5

—

2835 25

Calcium hydrogenorthophosphate (‘dicalcium phosphate’):

2835 25 10

With a fluorine content of less than 0,005 % by weight on the dry anhydrous product

5,5

—

2835 25 90

With a fluorine content of 0,005 % or more but less than 0,2 % by weight on the dry anhydrous product

5,5

—

2835 26

Other phosphates of calcium:

2835 26 10

With a fluorine content of less than 0,005 % by weight on the dry anhydrous product

5,5

—

2835 26 90

With a fluorine content of 0,005 % or more by weight on the dry anhydrous product

5,5

—

2835 29

Other:

2835 29 10

Of triammonium

5,3

—

2835 29 90

Other

5,5

—

Polyphosphates:

2835 31 00

Sodium triphosphate (sodium tripolyphosphate)

5,5

—

2835 39 00

Other

5,5

—

2836

Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate:

2836 10 00

Commercial ammonium carbonate and other ammonium carbonates

5,5

—

2836 20 00

Disodium carbonate

5,5

—

2836 30 00

Sodium hydrogencarbonate (sodium bicarbonate)

5,5

—

2836 40 00

Potassium carbonates

5,5

—

2836 50 00

Calcium carbonate

—

2836 60 00

Barium carbonate

5,5

—

2836 70 00

Lead carbonates

5,5

—

Other:

2836 91 00

Lithium carbonates

5,5

—

2836 92 00

Strontium carbonate

5,5

—

2836 99

Other:

Carbonates:

2836 99 11

Of magnesium; of copper

3,7

—

2836 99 18

Other

5,5

—

2836 99 90

Peroxocarbonates (percarbonates)

5,5

—

2837

Cyanides, cyanide oxides and complex cyanides:

Cyanides and cyanide oxides:

2837 11 00

Of sodium

5,5

—

2837 19 00

Other

5,5

—

2837 20 00

Complex cyanides

5,5

—

2838 00 00

Fulminates, cyanates and thiocyanates

5,5

—

2839

Silicates; commercial alkali metal silicates:

Of sodium:

2839 11 00

Sodium metasilicates

—

2839 19 00

Other

—

2839 20 00

Of potassium

—

2839 90 00

Other

—

2840

Borates; peroxoborates (perborates):

Disodium tetraborate (refined borax):

2840 11 00

Anhydrous

Free

—

2840 19

Other:

2840 19 10

Disodium tetraborate pentahydrate

Free

—

2840 19 90

Other

5,3

—

2840 20

Other borates:

2840 20 10

Borates of sodium, anhydrous

Free

—

2840 20 90

Other

5,3

—

2840 30 00

Peroxoborates (perborates)

5,5

—

2841

Salts of oxometallic or peroxometallic acids:

2841 10 00

Aluminates

5,5

—

2841 20 00

Chromates of zinc or of lead

5,5

—

2841 30 00

Sodium dichromate

5,5

—

2841 50 00

Other chromates and dichromates; peroxochromates

5,5

—

Manganites, manganates and permanganates:

2841 61 00

Potassium permanganate

5,5

—

2841 69 00

Other

5,5

—

2841 70 00

Molybdates

5,5

—

2841 80 00

Tungstates (wolframates)

5,5

—

2841 90

Other:

2841 90 30

Zincates and vanadates

4,6

—

2841 90 80

Other

5,5

—

2842

Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides:

2842 10 00

Double or complex silicates, including aluminosilicates whether or not chemically defined

5,5

—

2842 90

Other:

2842 90 10

Salts, double salts or complex salts of selenium or tellurium acids

5,3

—

2842 90 90

Other

5,5

—

VI.MISCELLANEOUS

2843

Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals:

2843 10

Colloidal precious metals:

2843 10 10

Silver

5,3

—

2843 10 90

Other

3,7

—

Silver compounds:

2843 21 00

Silver nitrate

5,5

—

2843 29 00

Other

5,5

—

2843 30 00

Gold compounds

2843 90

Other compounds; amalgams:

2843 90 10

Amalgams

5,3

—

2843 90 90

Other

2844

Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products:

2844 10

Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds:

Natural uranium:

2844 10 10

Crude; waste and scrap (Euratom)

Free

kg U

2844 10 30

Worked (Euratom)

Free

kg U

2844 10 50

Ferro-uranium

Free

kg U

2844 10 90

Other (Euratom)

Free

kg U

2844 20

Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products:

Uranium enriched in U 235 and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235 or compounds of these products:

2844 20 25

Ferro-uranium

Free

gi F/S

2844 20 35

Other (Euratom)

Free

gi F/S

Plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing plutonium or compounds of these products:

Mixtures of uranium and plutonium:

2844 20 51

Ferro-uranium

Free

gi F/S

2844 20 59

Other (Euratom)

Free

gi F/S

2844 20 99

Other

Free

gi F/S

2844 30

Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products:

Uranium depleted in U 235; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235 or compounds of this product:

2844 30 11

Cermets

5,5

—

2844 30 19

Other

2,9

—

Thorium; alloys, dispersions (including cermets), ceramic products and mixtures containing thorium or compounds of this product:

2844 30 51

Cermets

5,5

—

Other:

2844 30 55

Crude, waste and scrap (Euratom)

Free

—

Worked:

2844 30 61

Bars, rods, angles, shapes and sections, sheets and strips (Euratom)

Free

—

2844 30 69

Other (Euratom)

1,5 (113)

—

Compounds of uranium depleted in U 235 or of thorium, whether or not mixed together:

2844 30 91

Of thorium or of uranium depleted in U 235, whether or not mixed together (Euratom), other than thorium salts

Free

—

2844 30 99

Other

Free

—

2844 40

Radioactive elements and isotopes and compounds other than those of subheading 2844 10, 2844 20 or 2844 30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues:

2844 40 10

Uranium derived from U 233 and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures and compounds derived from U 233 or compounds of this product

Free

—

Other:

2844 40 20

Artificial radioactive isotopes (Euratom)

Free

—

2844 40 30

Compounds of artificial radioactive isotopes (Euratom)

Free

—

2844 40 80

Other

Free

—

2844 50 00

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

Free

gi F/S

2845

Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined:

2845 10 00

Heavy water (deuterium oxide) ( )

5,5

—

2845 90

Other:

2845 90 10

Deuterium and compounds thereof; hydrogen and compounds thereof, enriched in deuterium; mixtures and solutions containing these products (Euratom)

5,5

—

2845 90 90

Other

5,5

—

2846

Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals:

2846 10 00

Cerium compounds

3,2

—

2846 90 00

Other

3,2

—

2847 00 00

Hydrogen peroxide, whether or not solidified with urea

5,5

kg H2O2

2848 00 00

Phosphides, whether or not chemically defined, excluding ferrophosphorus

5,5

—

2849

Carbides, whether or not chemically defined:

2849 10 00

Of calcium

5,5

—

2849 20 00

Of silicon

5,5

—

2849 90

Other:

2849 90 10

Of boron

4,1

—

2849 90 30

Of tungsten

5,5

—

2849 90 50

Of aluminium; of chromium; of molybdenum; of vanadium; of tantalum; of titanium

5,5

—

2849 90 90

Other

5,3

—

2850 00

Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849:

2850 00 20

Hydrides; nitrides

4,6

—

2850 00 50

Azides

5,5

—

2850 00 70

Silicides

5,5

—

2850 00 90

Borides

5,3

—

2851 00

Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals:

2851 00 10

Distilled and conductivity water and water of similar purity

2,7

—

2851 00 30

Liquid air (whether or not rare gases have been removed); compressed air

4,1

—

2851 00 50

Cyanogen chloride

5,5

—

2851 00 80

Other

5,5

—

CHAPTER 29

ORGANIC CHEMICALS

Notes

Except where the context otherwise requires, the headings of this chapter apply only to:

(a)	separate chemically defined organic compounds, whether or not containing impurities;

(b)	mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);

(c)	the products of headings 2936 to 2939 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 2940, or the products of heading 2941, whether or not chemically defined;

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

(e)

the products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for a specific use rather than for general use;

(f)	the products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

(g)

the products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for a 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 diazotizable amines and their salts.

This chapter does not cover:

(a)	goods of heading 1504 or crude glycerol of heading 1520;

(b)	ethyl alcohol (heading 2207 or 2208);

(c)	methane or propane (heading 2711);

(d)	the compounds of carbon mentioned in note 2 to Chapter 28;

(e)	urea (heading 3102 or 3105);

(f)

colouring matter of vegetable or animal origin (heading 3203), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 3204) or dyes or other colouring matter put up in forms or packings for retail sale (heading 3212);

(g)	enzymes (heading 3507);

(h)

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

(ij)	products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers put up in packings for retail sale, of heading 3824; or

(k)	optical elements, for example, of ethylenediamine tartrate (heading 9001).

3.	Goods which could be included in two or more of the headings of this chapter are to be classified in that one of those headings which occurs last in numerical order.

In headings 2904 to 2906, 2908 to 2911 and 2913 to 2920, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.

Nitro or nitroso groups are not to be taken as ‘nitrogen-functions’ for the purposes of heading 2929.

For the purposes of headings 2911, 2912, 2914, 2918 and 2922, ‘oxygen-function’ is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings 2905 to 2920.

(a)	The esters of acid-function organic compounds of sub-chapters I to VII with organic compounds of these sub-chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-chapters.

(b)	Esters of ethyl alcohol with acid-function organic compounds of sub-chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds.

(c)

Subject to note 1 to Section VI and note 2 to Chapter 28:

(1)	inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-chapters I to X or heading 2942, are to be classified in the heading appropriate to the organic compound; and

(2)	salts formed between organic compounds of sub-chapters I to X or heading 2942 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the chapter.

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

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

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

Heading 2930 (organo-sulphur compounds) and heading 2931 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).

Headings 2932, 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.

These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.

For the purposes of heading 2937:

(a)	the term ‘hormones’ includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones);

(b)	the expression ‘used primarily as hormones’ applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.

Subheading note

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

CN code

Description

Conventional rate of duty (%)

Supplementary unit

(1)

(2)

(3)

(4)

I.HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

2901

Acyclic hydrocarbons:

2901 10 00

Saturated

Free

—

Unsaturated:

2901 21 00

Ethylene

Free

—

2901 22 00

Propene (propylene)

Free

—

2901 23

Butene (butylene) and isomers thereof:

2901 23 10

But-1-ene and but-2-ene

Free

—

2901 23 90

Other

Free

—

2901 24

Buta-1,3-diene and isoprene:

2901 24 10

Buta-1,3-diene

Free

—

2901 24 90

Isoprene

Free

—

2901 29 00

Other

Free

—

2902

Cyclic hydrocarbons:

Cyclanes, cyclenes and cycloterpenes:

2902 11 00

Cyclohexane

Free

—

2902 19

Other:

2902 19 10

Cycloterpenes

Free

—

2902 19 80

Other

Free

—

2902 20 00

Benzene

Free

—

2902 30 00

Toluene

Free

—

Xylenes:

2902 41 00

o-Xylene

Free

—

2902 42 00

m-Xylene

Free

—

2902 43 00

p-Xylene

Free

—

2902 44 00

Mixed xylene isomers

Free

—

2902 50 00

Styrene

Free

—

2902 60 00

Ethylbenzene

Free

—

2902 70 00

Cumene

Free

—

2902 90

Other:

2902 90 10

Naphthalene and anthracene

Free

—

2902 90 30

Biphenyl and terphenyls

Free

—

2902 90 90

Other

Free

—

2903

Halogenated derivatives of hydrocarbons:

Saturated chlorinated derivatives of acyclic hydrocarbons:

2903 11 00

Chloromethane (methyl chloride) and chloroethane (ethyl chloride)

5,5

—

2903 12 00

Dichloromethane (methylene chloride)

5,5

—

2903 13 00

Chloroform (trichloromethane)

5,5

—

2903 14 00

Carbon tetrachloride

5,5

—

2903 15 00

1,2-Dichloroethane (ethylene dichloride)

5,5

—

2903 19

Other:

2903 19 10

1,1,1-Trichloroethane (methylchloroform)

5,5

—

2903 19 80

Other

5,5

—

Unsaturated chlorinated derivatives of acyclic hydrocarbons:

2903 21 00

Vinyl chloride (chloroethylene)

5,5

—

2903 22 00

Trichloroethylene

5,5

—

2903 23 00

Tetrachloroethylene (perchloroethylene)

5,5

—

2903 29 00

Other

5,5

—

2903 30

Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons:

Bromides:

2903 30 33

Bromomethane (methyl bromide)

5,5

—

2903 30 35

Dibromomethane

Free

—

2903 30 36

Other

5,5

—

2903 30 80

Fluorides and iodides

5,5

—

Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens:

2903 41 00

Trichlorofluoromethane

5,5

—

2903 42 00

Dichlorodifluoromethane

5,5

—

2903 43 00

Trichlorotrifluoroethanes

5,5

—

2903 44

Dichlorotetrafluoroethanes and chloropentafluoroethane:

2903 44 10

Dichlorotetrafluoroethanes

5,5

—

2903 44 90

Chloropentafluoroethane

5,5

—

2903 45

Other derivatives perhalogenated only with fluorine and chlorine:

2903 45 10

Chlorotrifluoromethane

5,5

—

2903 45 15

Pentachlorofluoroethane

5,5

—

2903 45 20

Tetrachlorodifluoroethanes

5,5

—

2903 45 25

Heptachlorofluoropropanes

5,5

—

2903 45 30

Hexachlorodifluoropropanes

5,5

—

2903 45 35

Pentachlorotrifluoropropanes

5,5

—

2903 45 40

Tetrachlorotetrafluoropropanes

5,5

—

2903 45 45

Trichloropentafluoropropanes

5,5

—

2903 45 50

Dichlorohexafluoropropanes

5,5

—

2903 45 55

Chloroheptafluoropropanes

5,5

—

2903 45 90

Other

5,5

—

2903 46

Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes:

2903 46 10

Bromochlorodifluoromethane

5,5

—

2903 46 20

Bromotrifluoromethane

5,5

—

2903 46 90

Dibromotetrafluoroethanes

5,5

—

2903 47 00

Other perhalogenated derivatives

5,5

—

2903 49

Other:

Halogenated only with fluorine and chlorine:

2903 49 10

Of methane, ethane or propane

5,5

—

2903 49 20

Other

5,5

—

Halogenated only with fluorine and bromine:

2903 49 30

Of methane, ethane or propane

5,5

—

2903 49 40

Other

5,5

—

2903 49 80

Other

5,5

—

Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons:

2903 51 00

1,2,3,4,5,6-Hexachlorocyclohexane

5,5

—

2903 59

Other:

2903 59 10

1,2-Dibromo-4-(1,2-dibromoethyl)cyclohexane

Free

—

2903 59 30

Tetrabromocyclooctanes

Free

—

2903 59 90

Other

5,5

—

Halogenated derivatives of aromatic hydrocarbons:

2903 61 00

Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene

5,5

—

2903 62 00

Hexachlorobenzene and DDT (1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane)

5,5

—

2903 69

Other:

2903 69 10

2,3,4,5,6-Pentabromoethylbenzene

Free

—

2903 69 90

Other

5,5

—

2904

Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated:

2904 10 00

Derivatives containing only sulpho groups, their salts and ethyl esters

5,5

—

2904 20 00

Derivatives containing only nitro or only nitroso groups

5,5

—

2904 90

Other:

2904 90 20

Sulphohalogenated derivatives

5,5

—

2904 90 40

Trichloronitromethane (chloropicrin)

5,5

—

2904 90 85

Other

5,5

—

II.ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

2905

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

Saturated monohydric alcohols:

2905 11 00

Methanol (methyl alcohol)

5,5

—

2905 12 00

Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)

5,5

—

2905 13 00

Butan-1-ol (n-butyl alcohol)

5,5

—

2905 14

Other butanols:

2905 14 10

2-Methylpropan-2-ol (tert-butyl alcohol)

4,6

—

2905 14 90

Other

5,5

—

2905 15 00

Pentanol (amyl alcohol) and isomers thereof

5,5

—

2905 16

Octanol (octyl alcohol) and isomers thereof:

2905 16 10

2-Ethylhexan-1-ol

5,5

—

2905 16 20

Octan-2-ol

Free

—

2905 16 80

Other

5,5

—

2905 17 00

Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol)

5,5

—

2905 19 00

Other

5,5

—

Unsaturated monohydric alcohols:

2905 22

Acyclic terpene alcohols:

2905 22 10

Geraniol, citronellol, linalol, rhodinol and nerol

5,5

—

2905 22 90

Other

5,5

—

2905 29

Other:

2905 29 10

Allyl alcohol

5,5

—

2905 29 90

Other

5,5

—

Diols:

2905 31 00

Ethylene glycol (ethanediol)

5,5

—

2905 32 00

Propylene glycol (propane-1,2-diol)

5,5

—

2905 39

Other:

2905 39 10

2-Methylpentane-2,4-diol (hexylene glycol)

5,5

—

2905 39 20

Butane-1,3-diol

Free

—

2905 39 30

2,4,7,9-Tetramethyldec-5-yne-4,7-diol

Free

—

2905 39 80

Other

5,5

—

Other polyhydric alcohols:

2905 41 00

2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane)

5,5

—

2905 42 00

Pentaerythritol

5,5

—

2905 43 00

Mannitol

9,6 + 125,8 €/100 kg/net

—

2905 44

D-glucitol (sorbitol):

In aqueous solution:

2905 44 11

Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content

7,7 + 16,1 €/100 kg/net

—

2905 44 19

Other

9,6 + 37,8 €/100 kg/net (115)

—

Other:

2905 44 91

Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content

7,7 + 23 €/100 kg/net

—

2905 44 99

Other

9,6 + 53,7 €/100 kg/net (115)

—

2905 45 00

Glycerol

3,8

—

2905 49

Other:

2905 49 10

Triols; tetrols

5,5

—

2905 49 80

Other

5,5

—

Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols:

2905 51 00

Ethchlorvynol (INN)

Free

—

2905 59

Other:

2905 59 10

Of monohydric alcohols

5,5

—

Of polyhydric alcohols:

2905 59 91

2,2-Bis(bromomethyl)propanediol

Free

—

2905 59 99

Other

5,5

—

2906

Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

Cyclanic, cyclenic or cycloterpenic:

2906 11 00

Menthol

5,5

—

2906 12 00

Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols

5,5

—

2906 13

Sterols and inositols:

2906 13 10

Sterols

5,5

—

2906 13 90

Inositols

Free

—

2906 14 00

Terpineols

5,5

—

2906 19 00

Other

5,5

—

Aromatic:

2906 21 00

Benzyl alcohol

5,5

—

2906 29 00

Other

5,5

—

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

2907

Phenols; phenol-alcohols:

Monophenols:

2907 11 00

Phenol (hydroxybenzene) and its salts

—

2907 12 00

Cresols and their salts

2,1

—

2907 13 00

Octylphenol, nonylphenol and their isomers; salts thereof

5,5

—

2907 14 00

Xylenols and their salts

2,1

—

2907 15

Naphthols and their salts:

2907 15 10

1-Naphthol

Free

—

2907 15 90

Other

5,5

—

2907 19 00

Other

5,5

—

Polyphenols; phenol-alcohols:

2907 21 00

Resorcinol and its salts

5,5

—

2907 22 00

Hydroquinone (quinol) and its salts

5,5

—

2907 23 00

4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts

5,5

—

2907 29 00

Other

5,5

—

2908

Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols:

2908 10 00

Derivatives containing only halogen substituents and their salts

5,5

—

2908 20 00

Derivatives containing only sulpho groups, their salts and esters

5,5

—

2908 90 00

Other

5,5

—

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

2909

Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives:

Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives:

2909 11 00

Diethyl ether

5,5

—

2909 19 00

Other

5,5

—

2909 20 00

Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives

5,5

—

2909 30

Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives:

2909 30 10

Diphenyl ether

Free

—

Brominated derivatives:

2909 30 31

Pentabromodiphenyl ether; 1,2,4,5-tetrabromo-3,6-bis(pentabromophenoxy)benzene

Free

—

2909 30 35

1,2-Bis(2,4,6-tribromophenoxy)ethane, for the manufacture of acrylonitrile-butadiene-styrene (ABS) (114)

Free

—

2909 30 38

Other

5,5

—

2909 30 90

Other

5,5

—

Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

2909 41 00

2,2'-Oxydiethanol (diethylene glycol, digol)

5,5

—

2909 42 00

Monomethyl ethers of ethylene glycol or of diethylene glycol

5,5

—

2909 43 00

Monobutyl ethers of ethylene glycol or of diethylene glycol

5,5

—

2909 44 00

Other monoalkylethers of ethylene glycol or of diethylene glycol

5,5

—

2909 49

Other:

Acyclic:

2909 49 11

2-(2-Chloroethoxy)ethanol

Free

—

2909 49 19

Other

5,5

—

2909 49 90

Cyclic

5,5

—

2909 50

Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

2909 50 10

Guaiacol and guaiacolsulphonates of potassium

5,5

—

2909 50 90

Other

5,5

—

2909 60 00

Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives

5,5

—

2910

Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives:

2910 10 00

Oxirane (ethylene oxide)

5,5

—

2910 20 00

Methyloxirane (propylene oxide)

5,5

—

2910 30 00

1-Chloro-2,3-epoxypropane (epichlorohydrin)

5,5

—

2910 90 00

Other

5,5

—

2911 00 00

Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives

—

V.ALDEHYDE-FUNCTION COMPOUNDS

2912

Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde:

Acyclic aldehydes without other oxygen function:

2912 11 00

Methanal (formaldehyde)

5,5

—

2912 12 00

Ethanal (acetaldehyde)

5,5

—

2912 13 00

Butanal (butyraldehyde, normal isomer)

5,5

—

2912 19 00

Other

5,5

—

Cyclic aldehydes without other oxygen function:

2912 21 00

Benzaldehyde

5,5

—

2912 29 00

Other

5,5

—

2912 30 00

Aldehyde-alcohols

5,5

—

Aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function:

2912 41 00

Vanillin (4-hydroxy-3-methoxybenzaldehyde)

5,5

—

2912 42 00

Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)

5,5

—

2912 49 00

Other

5,5

—

2912 50 00

Cyclic polymers of aldehydes

5,5

—

2912 60 00

Paraformaldehyde

5,5

—

2913 00 00

Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912

5,5

—

VI.KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS

2914

Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives:

Acyclic ketones without other oxygen function:

2914 11 00

Acetone

5,5

—

2914 12 00

Butanone (methyl ethyl ketone)

5,5

—

2914 13 00

4-Methylpentan-2-one (methyl isobutyl ketone)

5,5

—

2914 19

Other:

2914 19 10

5-Methylhexan-2-one

Free

—

2914 19 90

Other

5,5

—

Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function:

2914 21 00

Camphor

5,5

—

2914 22 00

Cyclohexanone and methylcyclohexanones

5,5

—

2914 23 00

Ionones and methylionones

5,5

—

2914 29 00

Other

5,5

—

Aromatic ketones without other oxygen function:

2914 31 00

Phenylacetone (phenylpropan-2-one)

5,5

—

2914 39 00

Other

5,5

—

2914 40

Ketone-alcohols and ketone-aldehydes:

2914 40 10

4-Hydroxy-4-methylpentan-2-one (diacetone alcohol)

5,5

—

2914 40 90

Other

—

2914 50 00

Ketone-phenols and ketones with other oxygen function

5,5

—

Quinones:

2914 61 00

Anthraquinone

5,5

—

2914 69

Other:

2914 69 10

1,4-Naphthoquinone

Free

—

2914 69 90

Other

5,5

—

2914 70 00

Halogenated, sulphonated, nitrated or nitrosated derivatives

5,5

—

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

2915

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

Formic acid, its salts and esters:

2915 11 00

Formic acid

5,5

—

2915 12 00

Salts of formic acid

5,5

—

2915 13 00

Esters of formic acid

5,5

—

Acetic acid and its salts; acetic anhydride:

2915 21 00

Acetic acid

5,5

—

2915 22 00

Sodium acetate

5,5

—

2915 23 00

Cobalt acetates

5,5

—

2915 24 00

Acetic anhydride

5,5

—

2915 29 00

Other

5,5

—

Esters of acetic acid:

2915 31 00

Ethyl acetate

5,5

—

2915 32 00

Vinyl acetate

5,5

—

2915 33 00

n-Butyl acetate

5,5

—

2915 34 00

Isobutyl acetate

5,5

—

2915 35 00

2-Ethoxyethyl acetate

5,5

—

2915 39

Other:

2915 39 10

Propyl acetate and isopropyl acetate

5,5

—

2915 39 30

Methyl acetate, pentyl acetate (amyl acetate), isopentyl acetate (isoamyl acetate) and glycerol acetates

5,5

—

2915 39 50

p-Tolyl acetate, phenylpropyl acetates, benzyl acetate, rhodinyl acetate, santalyl acetate and the acetates of phenylethane-1,2-diol

5,5

—

2915 39 90

Other

5,5

—

2915 40 00

Mono-, di- or trichloroacetic acids, their salts and esters

5,5

—

2915 50 00

Propionic acid, its salts and esters

4,2

—

2915 60

Butanoic acids, pentanoic acids, their salts and esters:

Butanoic acids and their salts and esters:

2915 60 11

1-Isopropyl-2,2-dimethyltrimethylene diisobutyrate

Free

—

2915 60 19

Other

5,5

—

2915 60 90

Pentanoic acids and their salts and esters

5,5

—

2915 70

Palmitic acid, stearic acid, their salts and esters:

2915 70 15

Palmitic acid

5,5

—

2915 70 20

Salts and esters of palmitic acid

5,5

—

2915 70 25

Stearic acid

5,5

—

2915 70 30

Salts of stearic acid

5,5

—

2915 70 80

Esters of stearic acid

5,5

—

2915 90

Other:

2915 90 10

Lauric acid

5,5

—

2915 90 20

Chloroformates

5,5

—

2915 90 80

Other

5,5

—

2916

Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2916 11 00

Acrylic acid and its salts

6,5

—

2916 12

Esters of acrylic acid:

2916 12 10

Methyl acrylate

6,5

—

2916 12 20

Ethyl acrylate

6,5

—

2916 12 90

Other

6,5

—

2916 13 00

Methacrylic acid and its salts

6,5

—

2916 14

Esters of methacrylic acid:

2916 14 10

Methyl methacrylate

6,5

—

2916 14 90

Other

6,5

—

2916 15 00

Oleic, linoleic or linolenic acids, their salts and esters

6,5

—

2916 19

Other:

2916 19 10

Undecenoic acids and their salts and esters

5,9

—

2916 19 30

Hexa-2,4-dienoic acid (sorbic acid)

6,5

—

2916 19 40

Crotonic acid

Free

—

2916 19 80

Other

6,5

—

2916 20 00

Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives

6,5

—

Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2916 31 00

Benzoic acid, its salts and esters

6,5

—

2916 32

Benzoyl peroxide and benzoyl chloride:

2916 32 10

Benzoyl peroxide

6,5

—

2916 32 90

Benzoyl chloride

6,5

—

2916 34 00

Phenylacetic acid and its salts

Free

—

2916 35 00

Esters of phenylacetic acid

Free

—

2916 39 00

Other

6,5

—

2917

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2917 11 00

Oxalic acid, its salts and esters

6,5

—

2917 12

Adipic acid, its salts and esters:

2917 12 10

Adipic acid and its salts

6,5

—

2917 12 90

Esters of adipic acid

6,5

—

2917 13

Azelaic acid, sebacic acid, their salts and esters:

2917 13 10

Sebacic acid

Free

—

2917 13 90

Other

—

2917 14 00

Maleic anhydride

6,5

—

2917 19

Other:

2917 19 10

Malonic acid, its salts and esters

6,5

—

2917 19 90

Other

6,3

—

2917 20 00

Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives

—

Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2917 31 00

Dibutyl orthophthalates

6,5

—

2917 32 00

Dioctyl orthophthalates

6,5

—

2917 33 00

Dinonyl or didecyl orthophthalates

6,5

—

2917 34 00

Other esters of orthophthalic acid

6,5

—

2917 35 00

Phthalic anhydride

6,5

—

2917 36 00

Terephthalic acid and its salts

6,5

—

2917 37 00

Dimethyl terephthalate

6,5

—

2917 39

Other:

Brominated derivatives:

2917 39 11

Ester or anhydride of tetrabromophthalic acid

Free

—

2917 39 19

Other

6,5

—

Other:

2917 39 30

Benzene-1,2,4-tricarboxylic acid

Free

—

2917 39 40

Isophthaloyl dichloride, containing by weight 0,8 % or less of terephthaloyl dichloride

Free

—

2917 39 50

Naphthalene-1,4,5,8-tetracarboxylic acid

Free

—

2917 39 60

Tetrachlorophthalic anhydride

Free

—

2917 39 70

Sodium 3,5-bis(methoxycarbonyl)benzenesulphonate

Free

—

2917 39 80

Other

6,5

—

2918

Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2918 11 00

Lactic acid, its salts and esters

6,5

—

2918 12 00

Tartaric acid

6,5

—

2918 13 00

Salts and esters of tartaric acid

6,5

—

2918 14 00

Citric acid

6,5

—

2918 15 00

Salts and esters of citric acid

6,5

—

2918 16 00

Gluconic acid, its salts and esters

6,5

—

2918 19

Other:

2918 19 30

Cholic acid,3-α,12-α-dihydroxy-5-β-cholan-24-oic acid (deoxycholic acid), their salts and esters

6,3

—

2918 19 40

2,2-Bis(hydroxymethyl)propionic acid

Free

—

2918 19 80

Other

6,5

—

Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2918 21 00

Salicylic acid and its salts

6,5

—

2918 22 00

o-Acetylsalicylic acid, its salts and esters

6,5

—

2918 23

Other esters of salicylic acid and their salts:

2918 23 10

Methyl salicylate and phenyl salicylate (salol)

6,5

—

2918 23 90

Other

6,5

—

2918 29

Other:

2918 29 10

Sulphosalicylic acids, hydroxynaphthoic acids; their salts and esters

6,5

—

2918 29 30

4-Hydroxybenzoic acid, its salts and esters

6,5

—

2918 29 80

Other

6,5

—

2918 30 00

Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives

6,5

—

2918 90

Other:

2918 90 10

2,6-Dimethoxybenzoic acid

Free

—

2918 90 20

Dicamba (ISO)

Free

—

2918 90 30

Sodium phenoxyacetate

Free

—

2918 90 90

Other

6,5

—

VIII.ESTERS OF INORGANIC ACIDS OF NON-METALS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

2919 00

Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives:

2919 00 10

Tributyl phosphates, triphenyl phosphate, tritolyl phosphates, trixylyl phosphates, and tris(2-chloroethyl) phosphate

6,5

—

2919 00 90

Other

6,5

—

2920

Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives:

2920 10 00

Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives

6,5

—

2920 90

Other:

2920 90 10

Sulphuric esters and carbonic esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives

6,5

—

2920 90 20

Dimethyl phosphonate (dimethyl phosphite)

6,5

—

2920 90 30

Trimethyl phosphite (trimethoxyphosphine)

6,5

—

2920 90 40

Triethyl phosphite

6,5

—

2920 90 50

Diethyl phosphonate (diethyl hydrogenphosphite) (diethyl phosphite)

6,5

—

2920 90 85

Other products

6,5

—

IX.NITROGEN-FUNCTION COMPOUNDS

2921

Amine-function compounds:

Acyclic monoamines and their derivatives; salts thereof:

2921 11

Methylamine, di- or trimethylamine and their salts:

2921 11 10

Methylamine, di- or trimethylamine

6,5

kg met.am.

2921 11 90

Salts

6,5

—

2921 12 00

Diethylamine and its salts

5,7

—

2921 19

Other:

2921 19 10

Triethylamine and its salts

6,5

—

2921 19 30

Isopropylamine and its salts

6,5

—

2921 19 40

1,1,3,3-Tetramethylbutylamine

Free

—

2921 19 80

Other

6,5

—

Acyclic polyamines and their derivatives; salts thereof:

2921 21 00

Ethylenediamine and its salts

—

2921 22 00

Hexamethylenediamine and its salts

6,5

—

2921 29 00

Other

—

2921 30

Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof:

2921 30 10

Cyclohexylamine and cyclohexyldimethylamine, and their salts

6,3

—

2921 30 91

Cyclohex-1,3-ylenediamine (1,3-diaminocyclohexane)

Free

—

2921 30 99

Other

6,5

—

Aromatic monoamines and their derivatives; salts thereof:

2921 41 00

Aniline and its salts

6,5

—

2921 42

Aniline derivatives and their salts:

2921 42 10

Halogenated, sulphonated, nitrated and nitrosated derivatives and their salts

6,5

—

2921 42 90

Other

6,5

—

2921 43 00

Toluidines and their derivatives; salts thereof

6,5

—

2921 44 00

Diphenylamine and its derivatives; salts thereof

6,5

—

2921 45 00

1-Naphthylamine (α-naphthylamine), 2-naphthylamine (β-naphthylamine) and their derivatives; salts thereof

6,5

—

2921 46 00

Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof

Free

—

2921 49

Other:

2921 49 10

Xylidines and their derivatives; salts thereof

6,5

—

2921 49 80

Other

6,5

—

Aromatic polyamines and their derivatives; salts thereof:

2921 51

o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof:

o-, m-, p-Phenylenediamine, diaminotoluenes and their halogenated, sulphonated, nitrated and nitrosated derivatives; salts thereof:

2921 51 11

– – – – m-Phenylenediamine, of a purity by weight of 99 % or more and containing:

—	1 % or less by weight of water,

—	200 mg/kg or less of o-phenylenediamine and

—	450 mg/kg or less of p-phenylenediamine

Free

—

2921 51 19

Other

6,5

—

2921 51 90

Other

6,5

—

2921 59

Other:

2921 59 10

m-Phenylenebis(methylamine)

Free

—

2921 59 20

2,2'-Dichloro-4,4'-methylenedianiline

Free

—

2921 59 30

4,4'-Bi-o-toluidine

Free

—

2921 59 40

1,8-Naphthylenediamine

Free

—

2921 59 90

Other

6,5

—

2922

Oxygen-function amino-compounds:

Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof:

2922 11 00

Monoethanolamine and its salts

6,5

—

2922 12 00

Diethanolamine and its salts

6,5

—

2922 13

Triethanolamine and its salts:

2922 13 10

Triethanolamine

6,5

—

2922 13 90

Salts of triethanolamine

6,5

—

2922 14 00

Dextropropoxyphene (INN) and its salts

Free

—

2922 19

Other:

2922 19 10

N-Ethyldiethanolamine

6,5

—

2922 19 20

2,2'-Methyliminodiethanol (N-methyldiethanolamine)

6,5

—

2922 19 80

Other

6,5

—

Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof:

2922 21 00

Aminohydroxynaphthalenesulphonic acids and their salts

6,5

—

2922 22 00

Anisidines, dianisidines, phenetidines, and their salts

6,5

—

2922 29 00

Other

6,5

—

Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof:

2922 31 00

Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof

Free

—

2922 39 00

Other

6,5

—

Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof:

2922 41 00

Lysine and its esters; salts thereof

6,3

—

2922 42 00

Glutamic acid and its salts

6,5

—

2922 43 00

Anthranilic acid and its salts

6,5

—

2922 44 00

Tilidine (INN) and its salts

Free

—

2922 49

Other:

2922 49 10

Glycine

6,5

—

2922 49 20

ß-Alanine

Free

—

2922 49 95

Other

6,5

—

2922 50 00

Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function

6,5

—

2923

Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined:

2923 10 00

Choline and its salts

6,5

—

2923 20 00

Lecithins and other phosphoaminolipids

5,7

—

2923 90 00

Other

6,5

—

2924

Carboxyamide-function compounds; amide-function compounds of carbonic acid:

Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof:

2924 11 00

Meprobamate (INN)

Free

—

2924 19 00

Other

6,5

—

Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof:

2924 21

Ureines and their derivatives; salts thereof:

2924 21 10

Isoproturon (ISO)

6,5

—

2924 21 90

Other

6,5

—

2924 23 00

2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts

6,5

—

2924 24 00

Ethinamate (INN)

Free

—

2924 29

Other:

2924 29 10

Lidocaine (INN)

Free

—

2924 29 30

Paracetamol (INN)

6,5

—

2924 29 95

Other

6,5

—

2925

Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds:

Imides and their derivatives; salts thereof:

2925 11 00

Saccharin and its salts

6,5

—

2925 12 00

Glutethimide (INN)

Free

—

2925 19

Other:

2925 19 10

3,3',4,4',5,5',6,6'-Octabromo-N,N'-ethylenediphthalimide

Free

—

2925 19 30

N,N'-ethylenebis(4,5-dibromohexahydro-3,6-methanophthalimide)

Free

—

2925 19 95

Other

6,5

—

2925 20 00

Imines and their derivatives; salts thereof

6,5

—

2926

Nitrile-function compounds:

2926 10 00

Acrylonitrile

6,5

—

2926 20 00

1-Cyanoguanidine (dicyandiamide)

6,5

—

2926 30 00

Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-dimethylamino-4,4-diphenylbutane)

6,5

—

2926 90

Other:

2926 90 20

Isophthalonitrile

—

2926 90 95

Other

6,5

—

2927 00 00

Diazo-, azo- or azoxy-compounds

6,5

—

2928 00

Organic derivatives of hydrazine or of hydroxylamine:

2928 00 10

N,N-Bis(2-methoxyethyl)hydroxylamine

Free

—

2928 00 90

Other

6,5

—

2929

Compounds with other nitrogen function:

2929 10

Isocyanates:

2929 10 10

Methylphenylene diisocyanates (toluene diisocyanates)

6,5

—

2929 10 90

Other

6,5

—

2929 90 00

Other

6,5

—

X.ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES

2930

Organo-sulphur compounds:

2930 10 00

Dithiocarbonates (xanthates)

6,5

—

2930 20 00

Thiocarbamates and dithiocarbamates

6,5

—

2930 30 00

Thiuram mono-, di- or tetrasulphides

6,5

—

2930 40

Methionine:

2930 40 10

Methionine (INN)

Free

—

2930 40 90

Other

6,5

—

2930 90

Other:

2930 90 13

Cysteine and cystine

6,5

—

2930 90 16

Derivatives of cysteine or cystine

6,5

—

2930 90 20

Thiodiglycol (INN) (2,2'-thiodiethanol)

6,5

—

2930 90 30

DL-2-hydroxy-4-(methylthio)butyric acid

Free

—

2930 90 40

2,2'-Thiodiethylbis[3-(3,5-di-tert-butyl-4-hydroxyphenyl)propionate]

Free

—

2930 90 50

Mixture of isomers consisting of 4-methyl-2,6-bis(methylthio)-m-phenylenediamine and 2-methyl-4,6-bis(methylthio)-m-phenylenediamine

Free

—

2930 90 70

Other

6,5

—

2931 00

Other organo-inorganic compounds:

2931 00 10

Dimethyl methylphosphonate

6,5

—

2931 00 20

Methylphosphonoyl difluoride (methylphosphonic difluoride)

6,5

—

2931 00 30

Methylphosphonoyl dichloride (methylphosphonic dichloride)

6,5

—

2931 00 95

Other

6,5

—

2932

Heterocyclic compounds with oxygen hetero-atom(s) only:

Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure:

2932 11 00

Tetrahydrofuran

6,5

—

2932 12 00

2-Furaldehyde (furfuraldehyde)

6,5

—

2932 13 00

Furfuryl alcohol and tetrahydrofurfuryl alcohol

6,5

—

2932 19 00

Other

6,5

—

Lactones:

2932 21 00

Coumarin, methylcoumarins and ethylcoumarins

6,5

—

2932 29

Other lactones:

2932 29 10

Phenolphthalein

Free

—

2932 29 20

1-Hydroxy-4-[1-(4-hydroxy-3-methoxycarbonyl-1-naphthyl)-3-oxo-1H,3H-benzo[de]isochromen-1-yl]-6-octadecyloxy-2-naphthoic acid

Free

—

2932 29 30

3'-Chloro-6'-cyclohexylaminospiro[isobenzofuran-1(3H),9'-xanthen]-3-one

Free

—

2932 29 40

6'-(N-Ethyl-p-toluidino)-2'-methylspiro[isobenzofuran-1(3H),9'-xanthen]-3-one

Free

—

2932 29 50

Methyl-6-docosyloxy-1-hydroxy-4-[1-(4-hydroxy-3-methyl-1-phenanthryl)-3-oxo-1H,3H-naphtho[1,8-cd]pyran-1-yl]naphthalene-2-carboxylate

Free

—

2932 29 80

Other

6,5

—

Other:

2932 91 00

Isosafrole

6,5

—

2932 92 00

1-(1,3-Benzodioxol-5-yl)propan-2-one

6,5

—

2932 93 00

Piperonal

6,5

—

2932 94 00

Safrole

6,5

—

2932 95 00

Tetrahydrocannabinols (all isomers)

6,5

—

2932 99

Other:

2932 99 50

Epoxides with a four-membered ring

6,5

—

2932 99 70

Other cyclic acetals and internal hemiacetals, whether or not with other oxygen functions, and their halogenated, sulphonated, nitrated or nitrosated derivatives

6,5

—

2932 99 85

Other

6,5

—

2933

Heterocyclic compounds with nitrogen hetero-atom(s) only:

Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure:

2933 11

Phenazone (antipyrin) and its derivatives:

2933 11 10

Propyphenazone (INN)

Free

—

2933 11 90

Other

6,5

—

2933 19

Other:

2933 19 10

Phenylbutazone (INN)

Free

—

2933 19 90

Other

6,5

—

Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure:

2933 21 00

Hydantoin and its derivatives

6,5

—

2933 29

Other:

2933 29 10

Naphazoline hydrochloride (INNM) and naphazoline nitrate (INNM); phentolamine (INN); tolazoline hydrochloride (INNM)

Free

—

2933 29 90

Other

6,5

—

Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure:

2933 31 00

Pyridine and its salts

5,3

—

2933 32 00

Piperidine and its salts

6,5

—

2933 33 00

Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof

6,5

—

2933 39

Other:

2933 39 10

Iproniazid (INN); ketobemidone hydrochloride (INNM); pyridostigmine bromide (INN)

Free

—

2933 39 20

2,3,5,6-Tetrachloropyridine

Free

—

2933 39 25

3,6-Dichloropyridine-2-carboxylic acid

Free

—

2933 39 35

2-Hydroxyethylammonium-3,6-dichloropyridine-2-carboxylate

Free

—

2933 39 40

2-Butoxyethyl(3,5,6-trichloro-2-pyridyloxy)acetate

Free

—

2933 39 45

3,5-Dichloro-2,4,6-trifluoropyridine

Free

—

2933 39 50

Fluroxypyr (ISO), methyl ester

—

2933 39 55

4-Methylpyridine

Free

—

2933 39 99

Other

6,5

—

Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused:

2933 41 00

Levorphanol (INN) and its salts

Free

—

2933 49

Other:

2933 49 10

Halogen derivatives of quinoline; quinolinecarboxylic acid derivatives

5,5

—

2933 49 30

Dextromethorphan (INN) and its salts

Free

—

2933 49 90

Other

6,5

—

Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure:

2933 52 00

Malonylurea (barbituric acid) and its salts

6,5

—

2933 53

Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof:

2933 53 10

Phenobarbital (INN), barbital (INN), and their salts

Free

—

2933 53 90

Other

6,5

—

2933 54 00

Other derivatives of malonylurea (barbituric acid); salts thereof

6,5

—

2933 55 00

Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof

Free

—

2933 59

Other:

2933 59 10

Diazinon (ISO)

Free

—

2933 59 20

1,4-Diazabicyclo[2.2.2]octane (triethylenediamine)

Free

—

2933 59 95

Other

6,5

—

Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure:

2933 61 00

Melamine

6,5

—

2933 69

Other:

2933 69 10

Atrazine (ISO); propazine (ISO); simazine (ISO); hexahydro-1,3,5-trinitro-1,3,5-triazine (hexogen, trimethylenetrinitramine)

5,5

—

2933 69 20

Methenamine (INN) (hexamethylenetetramine)

Free

—

2933 69 30

2,6-Di-tert-butyl-4-[4,6-bis(octylthio)-1,3,5-triazin-2-ylamino]phenol

Free

—

2933 69 80

Other

6,5

—

Lactams:

2933 71 00

6-Hexanelactam (epsilon-caprolactam)

6,5

—

2933 72 00

Clobazam (INN) and methyprylon (INN)

Free

—

2933 79 00

Other lactams

6,5

—

Other:

2933 91

Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), 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:

2933 91 10

Chlordiazepoxide (INN)

Free

—

2933 91 90

Other

6,5

—

2933 99

Other:

2933 99 10

Benzimidazole-2-thiol (mercaptobenzimidazole)

6,5

—

2933 99 20

Indole,3-methylindole (skatole),6-allyl-6,7-dihydro-5H-dibenz[c,e]azepine (azapetine), phenindamine (INN) and their salts; imipramine hydrochloride (INNM)

5,5

—

2933 99 30

Monoazepines

6,5

—

2933 99 40

Diazepines

6,5

—

2933 99 50

2,4-Di-tert-butyl-6-(5-chlorobenzotriazol-2-yl)phenol

Free

—

2933 99 90

Other

6,5

—

2934

Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds:

2934 10 00

Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure

6,5

—

2934 20

Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused:

2934 20 20

Di(benzothiazol-2-yl)disulphide; benzothiazole-2-thiol (mercaptobenzothiazole) and its salts

6,5

—

2934 20 80

Other

6,5

—

2934 30

Compounds containing in the structure a phenothiazine ring-system (whether or not hydrogenated), not further fused:

2934 30 10

Thiethylperazine (INN); thioridazine (INN) and its salts

Free

—

2934 30 90

Other

6,5

—

Other:

2934 91 00

Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof

Free

—

2934 99

Other:

2934 99 10

Chlorprothixene (INN); thenalidine (INN) and its tartrates and maleates

Free

—

2934 99 20

Furazolidone (INN)

Free

—

2934 99 30

7-Aminocephalosporanic acid

Free

—

2934 99 40

Salts and esters of (6R,7R)-3-acetoxymethyl-7-[(R)-2-formyloxy-2-phenylacetamido]-8-oxo-5-thia-1-azabicyclo[4.2.0]oct-2-ene-2-carboxylic acid

Free

—

2934 99 50

1-[2-(1,3-Dioxan-2-yl)ethyl]-2-methylpyridinium bromide

Free

—

2934 99 90

Other

6,5

—

2935 00

Sulphonamides:

2935 00 10

3-{1-[7-(Hexadecylsulphonylamino)-1H-indole-3-yl]-3-oxo-1H,3H-naphtho[1,8-cd]pyran-1-yl}-N,N-dimethyl-1H-indole-7-sulphonamide

Free

—

2935 00 20

Metosulam (ISO)

Free

—

2935 00 90

Other

6,5

—

XI.PROVITAMINS, VITAMINS AND HORMONES

2936

Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent:

2936 10 00

Provitamins, unmixed

Free

—

Vitamins and their derivatives, unmixed:

2936 21 00

Vitamins A and their derivatives

Free

—

2936 22 00

Vitamin B1 and its derivatives

Free

—

2936 23 00

Vitamin B2 and its derivatives

Free

—

2936 24 00

D- or DL-Pantothenic acid (vitamin B3 or vitamin B5) and its derivatives

Free

—

2936 25 00

Vitamin B6 and its derivatives

Free

—

2936 26 00

Vitamin B12 and its derivatives

Free

—

2936 27 00

Vitamin C and its derivatives

Free

—

2936 28 00

Vitamin E and its derivatives

Free

—

2936 29

Other vitamins and their derivatives:

2936 29 10

Vitamin B9 and its derivatives

Free

—

2936 29 30

Vitamin H and its derivatives

Free

—

2936 29 90

Other

Free

—

2936 90

Other, including natural concentrates:

Natural concentrates of vitamins:

2936 90 11

Natural concentrates of vitamins A + D

Free

—

2936 90 19

Other

Free

—

2936 90 90

Intermixtures, whether or not in any solvent

Free

—

2937

Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones:

Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues:

2937 11 00

Somatotropin, its derivatives and structural analogues

Free

2937 12 00

Insulin and its salts

Free

2937 19 00

Other

Free

Steroidal hormones, their derivatives and structural analogues:

2937 21 00

Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone)

Free

2937 22 00

Halogenated derivatives of corticosteroidal hormones

Free

2937 23 00

Oestrogens and progestogens

Free

2937 29 00

Other

Free

Catecholamine hormones, their derivatives and structural analogues:

2937 31 00

Epinephrine

Free

2937 39 00

Other

Free

2937 40 00

Amino-acid derivatives

Free

2937 50 00

Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues

Free

2937 90 00

Other

Free

XII.GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES

2938

Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives:

2938 10 00

Rutoside (rutin) and its derivatives

6,5

—

2938 90

Other:

2938 90 10

Digitalis glycosides

—

2938 90 30

Glycyrrhizic acid and glycyrrhizates

5,7

—

2938 90 90

Other

6,5

—

2939

Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives:

Alkaloids of opium and their derivatives; salts thereof:

2939 11 00

Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof

Free

—

2939 19 00

Other

Free

—

Alkaloids of cinchona and their derivatives; salts thereof:

2939 21 00

Quinine and its salts

Free

—

2939 29 00

Other

Free

—

2939 30 00

Caffeine and its salts

Free

—

Ephedrines and their salts:

2939 41 00

Ephedrine and its salts

Free

—

2939 42 00

Pseudoephedrine (INN) and its salts

Free

—

2939 43 00

Cathine (INN) and its salts

Free

—

2939 49 00

Other

Free

—

Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof:

2939 51 00

Fenetylline (INN) and its salts

Free

—

2939 59 00

Other

Free

—

Alkaloids of rye ergot and their derivatives; salts thereof:

2939 61 00

Ergometrine (INN) and its salts

Free

—

2939 62 00

Ergotamine (INN) and its salts

Free

—

2939 63 00

Lysergic acid and its salts

Free

—

2939 69 00

Other

Free

—

Other:

2939 91

Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof:

Cocaine and its salts:

2939 91 11

Crude cocaine

Free

2939 91 19

Other

Free

2939 91 90

Other

Free

—

2939 99 00

Other

Free

—

XIII.OTHER ORGANIC COMPOUNDS

2940 00 00

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 heading 2937, 2938 or 2939

6,5

—

2941

Antibiotics:

2941 10

Penicillins and their derivatives with a penicillanic acid structure; salts thereof:

2941 10 10

Amoxicillin (INN) and its salts

Free

—

2941 10 20

Ampicillin (INN), metampicillin (INN), pivampicillin (INN), and their salts

Free

—

2941 10 90

Other

Free

—

2941 20

Streptomycins and their derivatives; salts thereof:

2941 20 30

Dihydrostreptomycin, its salts, esters and hydrates

5,3

—

2941 20 80

Other

Free

—

2941 30 00

Tetracyclines and their derivatives; salts thereof

Free

—

2941 40 00

Chloramphenicol and its derivatives; salts thereof

Free

—

2941 50 00

Erythromycin and its derivatives; salts thereof

Free

—

2941 90 00

Other

Free

—

2942 00 00

Other organic compounds

6,5

—

CHAPTER 30

PHARMACEUTICAL PRODUCTS

Notes

This chapter does not cover:

(a)	foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);

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

(c)	aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 3301);

(d)	preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties;

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

(f)	preparations with a basis of plaster for use in dentistry (heading 3407); or

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

2.	For the purposes of heading 3002, the expression ‘modified immunological products’ applies only to monoclonal antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates.

For the purposes of headings 3003 and 3004 and of note 4(d) to this chapter, the following are to be treated:

(a)

as unmixed products:

(1)	unmixed products dissolved in water;

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

(3)	simple vegetable extracts of heading 1302, merely standardised or dissolved in any solvent;

(b)

as products which have been mixed:

(1)	colloidal solutions and suspensions (other than colloidal sulphur);

(2)	vegetable extracts obtained by the treatment of mixtures of vegetable materials; and

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

Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of the nomenclature:

(a)	sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure;

(b)	sterile laminaria and sterile laminaria tents;

(c)	sterile absorbable surgical or dental haemostatics;

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

(e)	blood-grouping reagents;

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

(g)	first-aid boxes and kits;

(h)	chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides;

(ij)	gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments; and

(k)	waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life.

Additional note:

Heading 3004 includes herbal medicinal preparations and preparations based on the following active substances: vitamins, minerals, essential amino-acids or fatty acids, in packings for retail sale. These preparations are classified in heading 3004 if they bear on the label, packaging or on the accompanying user directions the following statements of:

(a)	the specific diseases, ailments or their symptoms for which the product is to be used;

(b)	the concentration of active substance or substances contained therein;

(c)	dosage; and

(d)	mode of application.

This heading includes homeopathic medicinal preparations when they meet the above mentioned conditions of (a), (c) and (d).

In the case of preparations based on vitamins, minerals, essential amino-acids or fatty acids, the level of one of these substances per recommended daily dose indicated on the label must be significantly higher than the recommended daily allowance to maintain general health or well-being.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
3001	Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included:
3001 10	Glands and other organs, dried, whether or not powdered:
3001 10 10	Powdered	Free	—
3001 10 90	Other	Free	—
3001 20	Extracts of glands or other organs or of their secretions:
3001 20 10	Of human origin	Free	—
3001 20 90	Other	Free	—
3001 90	Other:
3001 90 10	Of human origin	Free	—
	Other:
3001 90 91	Heparin and its salts	Free	—
3001 90 99	Other	Free	—
3002	Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
3002 10	Antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes:
3002 10 10	Antisera	Free	—
	Other:
3002 10 91	Haemoglobin, blood globulins and serum globulins	Free	—
	Other:
3002 10 95	Of human origin	Free	—
3002 10 99	Other	Free	—
3002 20 00	Vaccines for human medicine	Free	—
3002 30 00	Vaccines for veterinary medicine	Free	—
3002 90	Other:
3002 90 10	Human blood	Free	—
3002 90 30	Animal blood prepared for therapeutic, prophylactic or diagnostic uses	Free	—
3002 90 50	Cultures of micro-organisms	Free	—
3002 90 90	Other	Free	—
3003	Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale:
3003 10 00	Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives	Free	—
3003 20 00	Containing other antibiotics	Free	—
	Containing hormones or other products of heading 2937 but not containing antibiotics:
3003 31 00	Containing insulin	Free	—
3003 39 00	Other	Free	—
3003 40 00	Containing alkaloids or derivatives thereof but not containing hormones or other products of heading 2937 or antibiotics	Free	—
3003 90	Other:
3003 90 10	Containing iodine or iodine compounds	Free	—
3003 90 90	Other	Free	—
3004	Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale:
3004 10	Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives:
3004 10 10	Containing, as active substances, only penicillins or derivatives thereof with a penicillanic acid structure	Free	—
3004 10 90	Other	Free	—
3004 20	Containing other antibiotics:
3004 20 10	Put up in forms or in packings of a kind sold by retail	Free	—
3004 20 90	Other	Free	—
	Containing hormones or other products of heading 2937 but not containing antibiotics:
3004 31	Containing insulin:
3004 31 10	Put up in forms or in packings of a kind sold by retail	Free	—
3004 31 90	Other	Free	—
3004 32	Containing corticosteroid hormones, their derivatives and structural analogues:
3004 32 10	Put up in forms or in packings of a kind sold by retail	Free	—
3004 32 90	Other	Free	—
3004 39	Other:
3004 39 10	Put up in forms or in packings of a kind sold by retail	Free	—
3004 39 90	Other	Free	—
3004 40	Containing alkaloids or derivatives thereof but not containing hormones, other products of heading 2937 or antibiotics:
3004 40 10	Put up in forms or in packings of a kind sold by retail	Free	—
3004 40 90	Other	Free	—
3004 50	Other medicaments containing vitamins or other products of heading 2936:
3004 50 10	Put up in forms or in packings of a kind sold by retail	Free	—
3004 50 90	Other	Free	—
3004 90	Other:
	Put up in forms or in packings of a kind sold by retail:
3004 90 11	Containing iodine or iodine compounds	Free	—
3004 90 19	Other	Free	—
	Other:
3004 90 91	Containing iodine or iodine compounds	Free	—
3004 90 99	Other	Free	—
3005	Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes:
3005 10 00	Adhesive dressings and other articles having an adhesive layer	Free	—
3005 90	Other:
3005 90 10	Wadding and articles of wadding	Free	—
	Other:
	Of textile materials:
3005 90 31	Gauze and articles of gauze	Free	—
	Other:
3005 90 51	Of nonwoven fabrics	Free	—
3005 90 55	Other	Free	—
3005 90 99	Other	Free	—
3006	Pharmaceutical goods specified in note 4 to this chapter:
3006 10	Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics:
3006 10 10	Sterile surgical catgut	Free	—
3006 10 90	Other	Free	—
3006 20 00	Blood-grouping reagents	Free	—
3006 30 00	Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient	Free	—
3006 40 00	Dental cements and other dental fillings; bone reconstruction cements	Free	—
3006 50 00	First-aid boxes and kits	Free	—
3006 60	Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides:
	Based on hormones or on other products of heading 2937:
3006 60 11	Put up in forms or in packings of a kind sold by retail	Free	—
3006 60 19	Other	Free	—
3006 60 90	Based on spermicides	Free	—
3006 70 00	Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments	6,5 (116)	—
3006 80 00	Waste pharmaceuticals	Free	—

CHAPTER 31

FERTILISERS

Notes

This chapter does not cover:

(a)	animal blood of heading 0511;

(b)	separate chemically defined compounds (other than those answering to the descriptions in note 2(A), 3(A), 4(A) or 5 below); or

(c)	cultured potassium chloride crystals (other than optical elements) weighing not less than 2,5 g each, of heading 3824; optical elements of potassium chloride (heading 9001).

Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:

(A)

goods which answer to one or other of the descriptions given below:

(i)	sodium nitrate, whether or not pure;

(ii)	ammonium nitrate, whether or not pure;

(iii)

double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;

(iv)	ammonium sulphate, whether or not pure;

(v)	double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;

(vi)	double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;

(vii)

calcium cyanamide, whether or not pure or treated with oil;

(viii)

urea, whether or not pure;

(B)	fertilisers consisting of any of the goods described in (A) above mixed together;

(C)	fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances;

(D)	liquid fertilisers consisting of the goods of subparagraph (A)(ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.

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

(A)

goods which answer to one or other of the descriptions given below:

(i)	basic slag;

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

(iii)

superphosphates (single, double or triple);

(iv)	calcium hydrogenorthophosphate containing not less than 0,2 % by weight of fluorine calculated on the dry anhydrous product;

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

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

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

(A)

goods which answer to one or other of the descriptions given below:

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

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

(iii)

potassium sulphate, whether or not pure;

(iv)	magnesium potassium sulphate, whether or not pure;

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

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

6.	For the purposes of heading 3105, the term ‘other fertilisers’ applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
3101 00 00	Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products	Free	—
3102	Mineral or chemical fertilisers, nitrogenous:
3102 10	Urea, whether or not in aqueous solution:
3102 10 10	Urea containing more than 45 % by weight of nitrogen on the dry anhydrous product	6,5	kg N
3102 10 90	Other	6,5	kg N
	Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate:
3102 21 00	Ammonium sulphate	6,5	kg N
3102 29 00	Other	6,5	kg N
3102 30	Ammonium nitrate, whether or not in aqueous solution:
3102 30 10	In aqueous solution	6,5	kg N
3102 30 90	Other	6,5	kg N
3102 40	Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances:
3102 40 10	With a nitrogen content not exceeding 28 % by weight	6,5	kg N
3102 40 90	With a nitrogen content exceeding 28 % by weight	6,5	kg N
3102 50	Sodium nitrate:
3102 50 10	Natural sodium nitrate (117)	Free	—
3102 50 90	Other	6,5	kg N
3102 60 00	Double salts and mixtures of calcium nitrate and ammonium nitrate	6,5	kg N
3102 70 00	Calcium cyanamide	6,5	kg N
3102 80 00	Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution	6,5	kg N
3102 90 00	Other, including mixtures not specified in the foregoing subheadings	6,5	kg N
3103	Mineral or chemical fertilisers, phosphatic:
3103 10	Superphosphates:
3103 10 10	Containing more than 35 % by weight of diphosphorus pentaoxide	4,8	kg P2O5
3103 10 90	Other	4,8	kg P2O5
3103 20 00	Basic slag	Free	kg P2O5
3103 90 00	Other	Free	kg P2O5
3104	Mineral or chemical fertilisers, potassic:
3104 10 00	Carnallite, sylvite and other crude natural potassium salts	Free	kg K2O
3104 20	Potassium chloride:
3104 20 10	With a potassium content evaluated as K2O, by weight, not exceeding 40 % on the dry anhydrous product	Free	kg K2O
3104 20 50	With a potassium content evaluated as K2O, by weight, exceeding 40 % but not exceeding 62 % on the dry anhydrous product	Free	kg K2O
3104 20 90	With a potassium content evaluated as K2O, by weight, exceeding 62 % on the dry anhydrous product	Free	kg K2O
3104 30 00	Potassium sulphate	Free	kg K2O
3104 90 00	Other	Free	kg K2O
3105	Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg:
3105 10 00	Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg	6,5	—
3105 20	Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium:
3105 20 10	With a nitrogen content exceeding 10 % by weight on the dry anhydrous product	6,5	—
3105 20 90	Other	6,5	—
3105 30 00	Diammonium hydrogenorthophosphate (diammonium phosphate)	6,5	—
3105 40 00	Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)	6,5	—
	Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus:
3105 51 00	Containing nitrates and phosphates	6,5	—
3105 59 00	Other	6,5	—
3105 60	Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium:
3105 60 10	Potassic superphosphates	3,2	—
3105 60 90	Other	3,2	—
3105 90	Other:
3105 90 10	Natural potassic sodium nitrate, consisting of a natural mixture of sodium nitrate and potassium nitrate (the proportion of potassium nitrate may be as high as 44 %), of a total nitrogen content not exceeding 16,3 % by weight on the dry anhydrous product (117)	Free	—
	Other:
3105 90 91	With a nitrogen content exceeding 10 % by weight on the dry anhydrous product	6,5	—
3105 90 99	Other	3,2	—

CHAPTER 32

TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS

Notes

This chapter does not cover:

(a)

separate chemically defined elements or compounds (except those of heading 3203 or 3204, inorganic products of a kind used as luminophores (heading 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading 3207, and also dyes and other colouring matter put up in forms or packings for retail sale of heading 3212);

(b)	tannates or other tannin derivatives of products of headings 2936 to 2939, 2941 or 3501 to 3504; or

(c)	mastics of asphalt or other bituminous mastics (heading 2715).

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

Headings 3203 to 3206 apply also to preparations based on colouring matter (including, in the case of heading 3206, colouring pigments of heading 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 3212), or to other preparations of headings 3207, 3208, 3209, 3210, 3212, 3213 and 3215.

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

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

The expression ‘stamping foils’ in heading 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:

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

(b)	metal (including precious metal) or pigment, deposited on a supporting sheet of any material.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
3201	Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives:
3201 10 00	Quebracho extract	Free	—
3201 20 00	Wattle extract	6,5 (118)	—
3201 90	Other:
3201 90 20	Sumach extract, vallonia extract, oak extract or chestnut extract	5,8	—
3201 90 90	Other	5,3 (119)	—
3202	Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning:
3202 10 00	Synthetic organic tanning substances	5,3	—
3202 90 00	Other	5,3	—
3203 00	Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in note 3 to this chapter based on colouring matter of vegetable or animal origin:
3203 00 10	Colouring matter of vegetable origin and preparations based thereon	Free	—
3203 00 90	Colouring matter of animal origin and preparations based thereon	2,5	—
3204	Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined:
	Synthetic organic colouring matter and preparations based thereon as specified in note 3 to this chapter:
3204 11 00	Disperse dyes and preparations based thereon	6,5	—
3204 12 00	Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon	6,5	—
3204 13 00	Basic dyes and preparations based thereon	6,5	—
3204 14 00	Direct dyes and preparations based thereon	6,5	—
3204 15 00	Vat dyes (including those usable in that state as pigments) and preparations based thereon	6,5	—
3204 16 00	Reactive dyes and preparations based thereon	6,5	—
3204 17 00	Pigments and preparations based thereon	6,5	—
3204 19 00	Other, including mixtures of colouring matter of two or more of the subheadings 3204 11 to 3204 19	6,5	—
3204 20 00	Synthetic organic products of a kind used as fluorescent brightening agents	6	—
3204 90 00	Other	6,5	—
3205 00 00	Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes	6,5	—
3206	Other colouring matter; preparations as specified in note 3 to this chapter, other than those of heading 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined:
	Pigments and preparations based on titanium dioxide:
3206 11 00	Containing 80 % or more by weight of titanium dioxide calculated on the dry matter	6	—
3206 19 00	Other	6,5	—
3206 20 00	Pigments and preparations based on chromium compounds	6,5	—
3206 30 00	Pigments and preparations based on cadmium compounds	6,5	—
	Other colouring matter and other preparations:
3206 41 00	Ultramarine and preparations based thereon	6,5	—
3206 42 00	Lithopone and other pigments and preparations based on zinc sulphide	6,5	—
3206 43 00	Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides)	6,5	—
3206 49	Other:
3206 49 10	Magnetite	4,9 (120)	—
3206 49 90	Other	6,5	—
3206 50 00	Inorganic products of a kind used as luminophores	5,3	—
3207	Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes:
3207 10 00	Prepared pigments, prepared opacifiers, prepared colours and similar preparations	6,5	—
3207 20	Vitrifiable enamels and glazes, engobes (slips) and similar preparations:
3207 20 10	Engobes (slips)	5,3	—
3207 20 90	Other	6,3	—
3207 30 00	Liquid lustres and similar preparations	5,3	—
3207 40	Glass frit and other glass, in the form of powder, granules or flakes:
3207 40 10	Glass of the variety known as ‘enamel’ glass	3,7	—
3207 40 20	Glass in the form of flakes of a length of 0,1 mm or more but not exceeding 3,5 mm and of a thickness of 2 micrometres or more but not exceeding 5 micrometres	Free	—
3207 40 30	Glass, in the form of powder or granules, containing by weight 99 % or more of silicon dioxide	Free	—
3207 40 80	Other	3,7	—
3208	Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in note 4 to this chapter:
3208 10	Based on polyesters:
3208 10 10	Solutions as defined in note 4 to this chapter	6,5	—
3208 10 90	Other	6,5	—
3208 20	Based on acrylic or vinyl polymers:
3208 20 10	Solutions as defined in note 4 to this chapter	6,5	—
3208 20 90	Other	6,5	—
3208 90	Other:
	Solutions as defined in note 4 to this chapter:
3208 90 11	Polyurethane of 2,2′-(tert-butylimino)diethanol and 4,4′-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight 48 % or more of polymer	Free	—
3208 90 13	Copolymer of p-cresol and divinylbenzene, in the form of a solution in N,N-dimethylacetamide, containing by weight 48 % or more of polymer	Free	—
3208 90 19	Other	6,5	—
	Other:
3208 90 91	Based on synthetic polymers	6,5	—
3208 90 99	Based on chemically modified natural polymers	6,5	—
3209	Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium:
3209 10 00	Based on acrylic or vinyl polymers	6,5	—
3209 90 00	Other	6,5	—
3210 00	Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather:
3210 00 10	Oil paints and varnishes (including enamels and lacquers)	6,5	—
3210 00 90	Other	6,5	—
3211 00 00	Prepared driers	6,5	—
3212	Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale:
3212 10	Stamping foils:
3212 10 10	With a basis of base metal	6,5	—
3212 10 90	Other	6,5	—
3212 90	Other:
	Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels):
3212 90 31	With a basis of aluminium powder	6,5	—
3212 90 38	Other	6,5	—
3212 90 90	Dyes and other colouring matter put up in forms or packings for retail sale	6,5	—
3213	Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings:
3213 10 00	Colours in sets	6,5	—
3213 90 00	Other	6,5	—
3214	Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for façades, indoor walls, floors, ceilings or the like:
3214 10	Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings:
3214 10 10	Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics	5	—
3214 10 90	Painters' fillings	5	—
3214 90 00	Other	5	—
3215	Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid:
	Printing ink:
3215 11 00	Black	6,5	—
3215 19 00	Other	6,5	—
3215 90	Other:
3215 90 10	Writing or drawing ink	6,5	—
3215 90 80	Other	6,5	—

CHAPTER 33

ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS

Notes

This chapter does not cover:

(a)	natural oleoresins or vegetable extracts of heading 1301 or 1302;

(b)	soap or other products of heading 3401; or

(c)	gum, wood or sulphate turpentine or other products of heading 3805.

2.	The expression ‘odoriferous substances’ in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.

3.	Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.

The expression ‘perfumery, cosmetic or toilet preparations’ in heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
3301	Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils:
	Essential oils of citrus fruit:
3301 11	Of bergamot:
3301 11 10	Not deterpenated	7	—
3301 11 90	Deterpenated	4,4	—
3301 12	Of orange:
3301 12 10	Not deterpenated	7	—
3301 12 90	Deterpenated	4,4	—
3301 13	Of lemon:
3301 13 10	Not deterpenated	7	—
3301 13 90	Deterpenated	4,4	—
3301 14	Of lime:
3301 14 10	Not deterpenated	7	—
3301 14 90	Deterpenated	4,4	—
3301 19	Other:
3301 19 10	Not deterpenated	7	—
3301 19 90	Deterpenated	4,4	—
	Essential oils other than those of citrus fruit:
3301 21	Of geranium:
3301 21 10	Not deterpenated	Free	—
3301 21 90	Deterpenated	2,3	—
3301 22	Of jasmin:
3301 22 10	Not deterpenated	Free	—
3301 22 90	Deterpenated	2,3	—
3301 23	Of lavender or of lavandin:
3301 23 10	Not deterpenated	Free	—
3301 23 90	Deterpenated	2,9	—
3301 24	Of peppermint (Mentha piperita):
3301 24 10	Not deterpenated	Free	—
3301 24 90	Deterpenated	2,9	—
3301 25	Of other mints:
3301 25 10	Not deterpenated	Free	—
3301 25 90	Deterpenated	2,9	—
3301 26	Of vetiver:
3301 26 10	Not deterpenated	Free	—
3301 26 90	Deterpenated	2,3	—
3301 29	Other:
	Of clove, niaouli and ylang-ylang:
3301 29 11	Not deterpenated	Free	—
3301 29 31	Deterpenated	2,9 (122)	—
	Other:
3301 29 61	Not deterpenated	Free	—
3301 29 91	Deterpenated	2,9 (122)	—
3301 30 00	Resinoids	2	—
3301 90	Other:
3301 90 10	Terpenic by-products of the deterpenation of essential oils	2,3	—
	Extracted oleoresins:
3301 90 21	Of liquorice and hops	3,2	—
3301 90 30	Other	Free	—
3301 90 90	Other	3	—
3302	Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:
3302 10	Of a kind used in the food or drink industries:
	Of a kind used in the drink industries:
	Preparations containing all flavouring agents characterizing a beverage:
3302 10 10	Of an actual alcoholic strength by volume exceeding 0,5 %	17,3 MIN 1 €/% vol/hl	—
	Other:
3302 10 21	Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch	12,8	—
3302 10 29	Other	9 + EA (121)	—
3302 10 40	Other	Free	—
3302 10 90	Of a kind used in the food industries	Free	—
3302 90	Other:
3302 90 10	Alcoholic solutions	Free	—
3302 90 90	Other	Free	—
3303 00	Perfumes and toilet waters:
3303 00 10	Perfumes	Free	—
3303 00 90	Toilet waters	Free	—
3304	Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations:
3304 10 00	Lip make-up preparations	Free	—
3304 20 00	Eye make-up preparations	Free	—
3304 30 00	Manicure or pedicure preparations	Free	—
	Other:
3304 91 00	Powders, whether or not compressed	Free	—
3304 99 00	Other	Free	—
3305	Preparations for use on the hair:
3305 10 00	Shampoos	Free	—
3305 20 00	Preparations for permanent waving or straightening	Free	—
3305 30 00	Hair lacquers	Free	—
3305 90	Other:
3305 90 10	Hair lotions	Free	—
3305 90 90	Other	Free	—
3306	Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages:
3306 10 00	Dentifrices	Free	—
3306 20 00	Yarn used to clean between the teeth (dental floss)	4	—
3306 90 00	Other	Free	—
3307	Pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties:
3307 10 00	Pre-shave, shaving or aftershave preparations	6,5	—
3307 20 00	Personal deodorants and antiperspirants	6,5	—
3307 30 00	Perfumed bath salts and other bath preparations	6,5	—
	Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites:
3307 41 00	‘Agarbatti’ and other odoriferous preparations which operate by burning	6,5	—
3307 49 00	Other	6,5	—
3307 90 00	Other	6,5	—

CHAPTER 34

SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, ‘DENTAL WAXES’ AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER

Notes

This chapter does not cover:

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

(b)	separate chemically defined compounds; or

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

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

For the purposes of heading 3402, ‘organic surface-active agents’ are products which, when mixed with water at a concentration of 0,5 % at 20 °C and left to stand for one hour at the same temperature:

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

(b)	reduce the surface tension of water to 4,5 × 10- 2 N/m (45 dyn/cm) or less.

4.	In heading 3403, the expression ‘petroleum oils and oils obtained from bituminous minerals’ applies to the products defined in note 2 to Chapter 27.

In heading 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’ applies only to:

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

(B)	products obtained by mixing different waxes;

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

The heading does not apply to:

(a)	products of heading 1516, 3402 or 3823, even if having a waxy character;

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

(c)	mineral waxes or similar products of heading 2712, whether or not intermixed or merely coloured; or

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

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
3401	Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:
	Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:
3401 11 00	For toilet use (including medicated products)	Free	—
3401 19 00	Other	Free	—
3401 20	Soap in other forms:
3401 20 10	Flakes, wafers, granules or powders	Free	—
3401 20 90	Other	Free	—
3401 30 00	Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap	4	—
3402	Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401:
	Organic surface-active agents, whether or not put up for retail sale:
3402 11	Anionic:
3402 11 10	Aqueous solution containing by weight 30 % or more but not more than 50 % of disodium alkyl [oxydi(benzenesulphonate)]	Free	—
3402 11 90	Other	4	—
3402 12 00	Cationic	4	—
3402 13 00	Non-ionic	4	—
3402 19 00	Other	4	—
3402 20	Preparations put up for retail sale:
3402 20 20	Surface-active preparations	4	—
3402 20 90	Washing preparations and cleaning preparations	4	—
3402 90	Other:
3402 90 10	Surface-active preparations	4	—
3402 90 90	Washing preparations and cleaning preparations	4	—
3403	Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould-release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals:
	Containing petroleum oils or oils obtained from bituminous minerals:
3403 11 00	Preparations for the treatment of textile materials, leather, furskins or other materials	4,6	—
3403 19	Other:
3403 19 10	Containing 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals but not as the basic constituent	6,5	—
	Other:
3403 19 91	Preparations for lubricating machines, appliances and vehicles	4,6	—
3403 19 99	Other	4,6	—
	Other:
3403 91 00	Preparations for the treatment of textile materials, leather, furskins or other materials	4,6	—
3403 99	Other:
3403 99 10	Preparations for lubricating machines, appliances and vehicles	4,6	—
3403 99 90	Other	4,6	—
3404	Artificial waxes and prepared waxes:
3404 10 00	Of chemically modified lignite	Free	—
3404 20 00	Of poly(oxyethylene) (polyethylene glycol)	Free	—
3404 90	Other:
3404 90 10	Prepared waxes, including sealing waxes	Free	—
3404 90 90	Other	Free	—
3405	Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404:
3405 10 00	Polishes, creams and similar preparations, for footwear or leather	Free	—
3405 20 00	Polishes, creams and similar preparations, for the maintenance of wooden furniture, floors or other woodwork	Free	—
3405 30 00	Polishes and similar preparations for coachwork, other than metal polishes	Free	—
3405 40 00	Scouring pastes and powders and other scouring preparations	Free	—
3405 90	Other:
3405 90 10	Metal polishes	Free	—
3405 90 90	Other	Free	—
3406 00	Candles, tapers and the like:
	Candles:
3406 00 11	Plain, not perfumed	Free	—
3406 00 19	Other	Free	—
3406 00 90	Other	Free	—
3407 00 00	Modelling pastes, including those put up for children's amusement; preparations known as ‘dental wax’ or as ‘dental impression compounds’, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)	Free	—

CHAPTER 35

ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

Notes

This chapter does not cover:

(a)	yeasts (heading 2102);

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

(c)	enzymatic preparations for pre-tanning (heading 3202);

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

(e)	hardened proteins (heading 3913); or

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

2.	For the purposes of heading 3505, the term ‘dextrins’ means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 %. Such products with a reducing sugar content exceeding 10 % fall in heading 1702.

Additional note

1.	Heading 3504 includes concentrated milk proteins with a protein content of more than 85 % by weight, calculated on the dry matter.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
3501	Casein, caseinates and other casein derivatives; casein glues:
3501 10	Casein:
3501 10 10	For the manufacture of regenerated textile fibres (123)	Free	—
3501 10 50	For industrial uses other than the manufacture of foodstuffs or fodder (123)	3,2	—
3501 10 90	Other	9	—
3501 90	Other:
3501 90 10	Casein glues	8,3	—
3501 90 90	Other	6,4	—
3502	Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives:
	Egg albumin:
3502 11	Dried:
3502 11 10	Unfit, or to be rendered unfit, for human consumption (124)	Free	—
3502 11 90	Other	123,5 €/100 kg/net (125)	—
3502 19	Other:
3502 19 10	Unfit, or to be rendered unfit, for human consumption (124)	Free	—
3502 19 90	Other	16,7 €/100 kg/net (125)	—
3502 20	Milk albumin, including concentrates of two or more whey proteins:
3502 20 10	Unfit, or to be rendered unfit, for human consumption (124)	Free	—
	Other:
3502 20 91	Dried (for example, in sheets, scales, flakes, powder)	123,5 €/100 kg/net	—
3502 20 99	Other	16,7 €/100 kg/net	—
3502 90	Other:
	Albumins, other than egg albumin and milk albumin (lactalbumin):
3502 90 20	Unfit, or to be rendered unfit, for human consumption (124)	Free	—
3502 90 70	Other	6,4	—
3502 90 90	Albuminates and other albumin derivatives	7,7	—
3503 00	Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501:
3503 00 10	Gelatin and derivatives thereof	7,7	—
3503 00 80	Other	7,7	—
3504 00 00	Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed	3,4	—
3505	Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
3505 10	Dextrins and other modified starches:
3505 10 10	Dextrins	9 + 17,7 €/100 kg/net	—
	Other modified starches:
3505 10 50	Starches, esterified or etherified	7,7	—
3505 10 90	Other	9 + 17,7 €/100 kg/net	—
3505 20	Glues:
3505 20 10	Containing, by weight, less than 25 % of starches or dextrins or other modified starches	8,3 + 4,5 €/100 kg/net MAX 11,5	—
3505 20 30	Containing, by weight, 25 % or more but less than 55 % of starches or dextrins or other modified starches	8,3 + 8,9 €/100 kg/net MAX 11,5	—
3505 20 50	Containing, by weight, 55 % or more but less than 80 % of starches or dextrins or other modified starches	8,3 + 14,2 €/100 kg/net MAX 11,5	—
3505 20 90	Containing, by weight, 80 % or more of starches or dextrins or other modified starches	8,3 + 17,7 €/100 kg/net MAX 11,5	—
3506	Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg:
3506 10 00	Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg	6,5	—
	Other:
3506 91 00	Adhesives based on polymers of headings 3901 to 3913 or on rubber	6,5	—
3506 99 00	Other	6,5	—
3507	Enzymes; prepared enzymes not elsewhere specified or included:
3507 10 00	Rennet and concentrates thereof	6,3	—
3507 90	Other:
3507 90 10	Lipoprotein lipase	Free	—
3507 90 20	Aspergillus alkaline protease	Free	—
3507 90 90	Other	6,3	—

CHAPTER 36

EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS

Notes

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

The expression ‘articles of combustible materials’ in heading 3606 applies only to:

(a)	metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;

(b)	liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3; and

(c)	resin torches, firelighters and the like.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
3601 00 00	Propellent powders	5,7	—
3602 00 00	Prepared explosives, other than propellent powders	6,5	—
3603 00	Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators:
3603 00 10	Safety fuses; detonating fuses	6	—
3603 00 90	Other	6,5	—
3604	Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles:
3604 10 00	Fireworks	6,5	—
3604 90 00	Other	6,5	—
3605 00 00	Matches, other than pyrotechnic articles of heading 3604	6,5	—
3606	Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in note 2 to this chapter:
3606 10 00	Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3	6,5	—
3606 90	Other:
3606 90 10	Ferro-cerium and other pyrophoric alloys in all forms	6	—
3606 90 90	Other	6,5	—

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.

Additional notes

1.	In the case of sound films imported in two bands (the band bearing only the images and the band used for recording the sound), each band is to be classified in its appropriate heading.

2.	The expression ‘newsreels’ (subheading 3706 90 51) shall be taken to apply to films of length of less than 330 m, and depicting current events of a political, sporting, military, scientific, literary, folkloric, touristic, society, etc., nature.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

(1)

(2)

(3)

(4)

3701

Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:

3701 10

For X-ray:

3701 10 10

For medical, dental or veterinary use

6,5

3701 10 90

Other

6,5

3701 20 00

Instant print film

6,5

p/st

3701 30 00

Other plates and film, with any side exceeding 255 mm

6,5

Other:

3701 91 00

For colour photography (polychrome)

6,5

—

3701 99 00

Other

6,5

—

3702

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed:

3702 10 00

For X-ray

6,5

3702 20 00

Instant print film

6,5

p/st

Other film, without perforations, of a width not exceeding 105 mm:

3702 31

For colour photography (polychrome):

3702 31 10

Of a length not exceeding 30 m

6,5

p/st

Of a length exceeding 30 m:

3702 31 91

– – – – Colour negative film:

—	of a width of 75 mm or more but not exceeding 105 mm and

—	of a length of 100 m or more

for the manufacture of instant-picture film-packs (126)

Free

3702 31 99

Other

6,5

3702 32

Other, with silver halide emulsion:

Of a width not exceeding 35 mm:

3702 32 11

Microfilm; film for the graphic arts

6,5

—

3702 32 19

Other

5,3

—

Of a width exceeding 35 mm:

3702 32 31

Microfilm

6,5

—

3702 32 51

Film for the graphic arts

6,5

—

3702 32 90

Other

6,5

—

3702 39 00

Other

6,5

—

Other film, without perforations, of a width exceeding 105 mm:

3702 41 00

Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome)

6,5

3702 42 00

Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography

6,5

3702 43 00

Of a width exceeding 610 mm and of a length not exceeding 200 m

6,5

3702 44 00

Of a width exceeding 105 mm but not exceeding 610 mm

6,5

Other film, for colour photography (polychrome):

3702 51 00

Of a width not exceeding 16 mm and of a length not exceeding 14 m

5,3

p/st

3702 52 00

Of a width not exceeding 16 mm and of a length exceeding 14 m

5,3

—

3702 53 00

Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides

5,3

p/st

3702 54

Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides:

3702 54 10

Of a width exceeding 16 mm but not exceeding 24 mm

p/st

3702 54 90

Of a width exceeding 24 mm but not exceeding 35 mm

p/st

3702 55 00

Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m

5,3

3702 56 00

Of a width exceeding 35 mm

6,5

—

Other:

3702 91

Of a width not exceeding 16 mm:

3702 91 20

Film for the graphic arts

6,5

—

3702 91 80

Other

5,3

—

3702 93

Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m:

3702 93 10

Microfilm; film for the graphic arts

6,5

—

3702 93 90

Other

5,3

p/st

3702 94

Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m:

3702 94 10

Microfilm; film for the graphic arts

6,5

—

3702 94 90

Other

5,3

3702 95 00

Of a width exceeding 35 mm

6,5

—

3703

Photographic paper, paperboard and textiles, sensitised, unexposed:

3703 10 00

In rolls of a width exceeding 610 mm

6,5

—

3703 20

Other, for colour photography (polychrome):

3703 20 10

For photographs obtained from reversal type film

6,5

—

3703 20 90

Other

6,5

—

3703 90

Other:

3703 90 10

Sensitised with silver or platinum salts

6,5

—

3703 90 90

Other

6,5

—

3704 00

Photographic plates, film, paper, paperboard and textiles, exposed but not developed:

3704 00 10

Plates and film

Free

—

3704 00 90

Other

6,5

—

3705

Photographic plates and film, exposed and developed, other than cinematographic film:

3705 10 00

For offset reproduction

5,3

—

3705 20 00

Microfilms

3,2

—

3705 90 00

Other

5,3

—

3706

Cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of soundtrack:

3706 10

Of a width of 35 mm or more:

3706 10 10

Consisting only of soundtrack

Free

Other:

3706 10 91

Negatives; intermediate positives

Free

3706 10 99

Other positives

6,5 (127)

3706 90

Other:

3706 90 10

Consisting only of soundtrack

Free

Other:

3706 90 31

Negatives; intermediate positives

Free

Other positives:

3706 90 51

Newsreels

Free

Other, of a width of:

3706 90 91

Less than 10 mm

Free

3706 90 99

10 mm or more

5,4 (128)

3707

Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use:

3707 10 00

Sensitising emulsions

—

3707 90

Other:

Developers and fixers:

For colour photography (polychrome):

3707 90 11

For photographic film and plates

—

3707 90 19

Other

—

3707 90 30

Other

—

3707 90 90

Other

—

CHAPTER 38

MISCELLANEOUS CHEMICAL PRODUCTS

Notes

This chapter does not cover:

(a)

separate chemically defined elements or compounds with the exception of the following:

(1)	artificial graphite (heading 3801);

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

(3)	products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 3813);

(4)	certified reference materials specified in note 2 below;

(5)	products specified in note 3(a) or 3(c) below;

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

(c)	ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of note 3(a) or 3(b) to Chapter 26 (heading 2620);

(d)	medicaments (heading 3003 or 3004); or

(e)

spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 2620), spent catalysts of a kind used principally for the recovery of precious metal (heading 7112) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).

(A)

For the purpose of heading 3822, the expression ‘certified reference materials’ means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.

(B)	With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 3822 shall take precedence over any other heading in the nomenclature.

Heading 3824 includes the following goods which are not to be classified in any other heading of the nomenclature:

(a)	cultured crystals (other than optical elements) weighing not less than 2,5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;

(b)	fusel oil; Dippel's oil;

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

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

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

Throughout the nomenclature, ‘municipal waste’ means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term ‘municipal waste’, however, does not cover:

(a)	individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles, glass or metals and spent batteries which fall in their appropriate headings of the nomenclature;

(b)	industrial waste;

(c)	waste pharmaceuticals, as defined in note 4(k) to Chapter 30; or

(d)	clinical waste, as defined in note 6(a) below.

5.	For the purposes of heading 3825, ‘sewage sludge’ means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31).

For the purposes of heading 3825, the expression ‘other wastes’ applies to:

(a)

clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes);

(b)	waste organic solvents;

(c)	wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and

(d)	other wastes from chemical or allied industries.

The expression ‘other wastes’ does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 2710).

Subheading note

1.	For the purposes of subheadings 3825 41 and 3825 49, ‘waste organic solvents’ are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

(1)

(2)

(3)

(4)

3801

Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures:

3801 10 00

Artificial graphite

3,6

—

3801 20

Colloidal or semi-colloidal graphite:

3801 20 10

Colloidal graphite in suspension in oil; semi-colloidal graphite

6,5

—

3801 20 90

Other

4,1

—

3801 30 00

Carbonaceous pastes for electrodes and similar pastes for furnace linings

5,3

—

3801 90 00

Other

3,7

—

3802

Activated carbon; activated natural mineral products; animal black, including spent animal black:

3802 10 00

Activated carbon

3,2

—

3802 90 00

Other

5,7

—

3803 00

Tall oil, whether or not refined:

3803 00 10

Crude

Free

—

3803 00 90

Other

4,1

—

3804 00

Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803:

3804 00 10

Concentrated sulphite lye

—

3804 00 90

Other

—

3805

Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent:

3805 10

Gum, wood or sulphate turpentine oils:

3805 10 10

Gum turpentine

—

3805 10 30

Wood turpentine

3,7

—

3805 10 90

Sulphate turpentine

3,2

—

3805 20 00

Pine oil

3,7

—

3805 90 00

Other

3,4

—

3806

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums:

3806 10

Rosin and resin acids:

3806 10 10

Obtained from fresh oleoresins

—

3806 10 90

Other

—

3806 20 00

Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts

4,2

—

3806 30 00

Ester gums

6,5

—

3806 90 00

Other

4,2

—

3807 00

Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch:

3807 00 10

Wood tar

2,1

—

3807 00 90

Other

4,6

—

3808

Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers):

3808 10

Insecticides:

3808 10 10

Based on pyrethroids

—

3808 10 20

Based on chlorinated hydrocarbons

—

3808 10 30

Based on carbamates

—

3808 10 40

Based on organophosphorus compounds

—

3808 10 90

Other

—

3808 20

Fungicides:

Inorganic:

3808 20 10

Preparations based on copper compounds

4,6

—

3808 20 15

Other

—

Other:

3808 20 30

Based on dithiocarbamates

—

3808 20 40

Based on benzimidazoles

—

3808 20 50

Based on diazoles or triazoles

—

3808 20 60

Based on diazines or morpholines

—

3808 20 80

Other

—

3808 30

Herbicides, anti-sprouting products and plant-growth regulators:

Herbicides:

3808 30 11

Based on phenoxy-phytohormones

—

3808 30 13

Based on triazines

—

3808 30 15

Based on amides

—

3808 30 17

Based on carbamates

—

3808 30 21

Based on dinitroaniline derivatives

—

3808 30 23

Based on derivatives of urea, of uracil or of sulphonylurea

—

3808 30 27

Other

—

3808 30 30

Anti-sprouting products

—

3808 30 90

Plant-growth regulators

6,5

—

3808 40

Disinfectants:

3808 40 10

Based on quaternary ammonium salts

—

3808 40 20

Based on halogenated compounds

—

3808 40 90

Other

—

3808 90

Other:

3808 90 10

Rodenticides

—

3808 90 90

Other

—

3809

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included:

3809 10

With a basis of amylaceous substances:

3809 10 10

Containing by weight of such substances less than 55 %

8,3 + 8,9 €/100 kg/net MAX 12,8

—

3809 10 30

Containing by weight of such substances 55 % or more but less than 70 %

8,3 + 12,4 €/100 kg/net MAX 12,8

—

3809 10 50

Containing by weight of such substances 70 % or more but less than 83 %

8,3 + 15,1 €/100 kg/net MAX 12,8

—

3809 10 90

Containing by weight of such substances 83 % or more

8,3 + 17,7 €/100 kg/net MAX 12,8

—

Other:

3809 91 00

Of a kind used in the textile or like industries

6,3

—

3809 92 00

Of a kind used in the paper or like industries

6,3

—

3809 93 00

Of a kind used in the leather or like industries

6,3

—

3810

Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods:

3810 10 00

Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials

6,5

—

3810 90

Other:

3810 90 10

Preparations of a kind used as cores or coatings for welding electrodes and rods

4,1

—

3810 90 90

Other

—

3811

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:

Anti-knock preparations:

3811 11

Based on lead compounds:

3811 11 10

Based on tetraethyl-lead

6,5

—

3811 11 90

Other

5,8

—

3811 19 00

Other

5,8

—

Additives for lubricating oils:

3811 21 00

Containing petroleum oils or oils obtained from bituminous minerals

5,3

—

3811 29 00

Other

5,8

—

3811 90 00

Other

5,8

—

3812

Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics:

3812 10 00

Prepared rubber accelerators

6,3

—

3812 20

Compound plasticisers for rubber or plastics:

3812 20 10

Reaction mixture containing benzyl 3-isobutyryloxy-1-isopropyl-2,2-dimethylpropyl phthalate and benzyl 3-isobutyryloxy-2,2,4-trimethylpentyl phthalate

Free

—

3812 20 90

Other

6,5

—

3812 30

Anti-oxidising preparations and other compound stabilisers for rubber or plastics:

3812 30 20

Anti-oxidising preparations

6,5

—

3812 30 80

Other

6,5

—

3813 00 00

Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades

6,5

—

3814 00

Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers:

3814 00 10

Based on butyl acetate

6,5

—

3814 00 90

Other

6,5

—

3815

Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included:

Supported catalysts:

3815 11 00

With nickel or nickel compounds as the active substance

6,5

—

3815 12 00

With precious metal or precious-metal compounds as the active substance

6,5

—

3815 19

Other:

3815 19 10

– – – Catalyst in the form of grains of which 90 % or more by weight have a particle-size not exceeding 10 micrometres, consisting of a mixture of oxides on a magnesium-silicate support, containing by weight:

—	20 % or more but not more than 35 % of copper and

—	2 % or more but not more than 3 % of bismuth,

and of an apparent specific gravity of 0,2 or more but not exceeding 1,0

Free

—

3815 19 90

Other

6,5

—

3815 90

Other:

3815 90 10

Catalyst consisting of ethyltriphenylphosphonium acetate in the form of a solution in methanol

Free

—

3815 90 90

Other

6,5

—

3816 00 00

Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801

2,7

—

3817 00

Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902:

3817 00 50

Linear alkylbenzene

6,3

—

3817 00 80

Other

6,3

—

3818 00

Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics:

3818 00 10

Doped silicon

Free

—

3818 00 90

Other

Free

—

3819 00 00

Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals

6,5

—

3820 00 00

Anti-freezing preparations and prepared de-icing fluids

6,5

—

3821 00 00

Prepared culture media for development of micro-organisms

—

3822 00 00

Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials

Free

—

3823

Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:

Industrial monocarboxylic fatty acids; acid oils from refining:

3823 11 00

Stearic acid

5,1

—

3823 12 00

Oleic acid

4,5

—

3823 13 00

Tall oil fatty acids

2,9

—

3823 19

Other:

3823 19 10

Distilled fatty acids

2,9

—

3823 19 30

Fatty acid distillate

2,9

—

3823 19 90

Other

2,9

—

3823 70 00

Industrial fatty alcohols

3,8

—

3824

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:

3824 10 00

Prepared binders for foundry moulds or cores

6,5

—

3824 20 00

Naphthenic acids, their water-insoluble salts and their esters

3,2

—

3824 30 00

Non-agglomerated metal carbides mixed together or with metallic binders

5,3

—

3824 40 00

Prepared additives for cements, mortars or concretes

6,5

—

3824 50

Non-refractory mortars and concretes:

3824 50 10

Concrete ready to pour

6,5

—

3824 50 90

Other

6,5

—

3824 60

Sorbitol other than that of subheading 2905 44:

In aqueous solution:

3824 60 11

Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content

7,7 + 16,1 €/100 kg/net

—

3824 60 19

Other

9,6 + 37,8 €/100 kg/net (130)

—

Other:

3824 60 91

Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content

7,7 + 23 €/100 kg/net

—

3824 60 99

Other

9,6 + 53,7 €/100 kg/net (130)

—

Mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens:

3824 71 00

Containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine

6,5

—

3824 79 00

Other

6,5

—

3824 90

Other:

3824 90 10

Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts

5,7

—

3824 90 15

Ion-exchangers

6,5

—

3824 90 20

Getters for vacuum tubes

—

3824 90 25

Pyrolignites (for example, of calcium); crude calcium tartrate; crude calcium citrate

5,1

—

3824 90 35

Anti-rust preparations containing amines as active constituents

6,5

—

3824 90 40

Inorganic composite solvents and thinners for varnishes and similar products

6,5

—

Other:

3824 90 45

Anti-scaling and similar compounds

6,5

—

3824 90 50

Preparations for electroplating

6,5

—

3824 90 55

Mixtures of mono-, di- and tri-, fatty acid esters of glycerol (emulsifiers for fats)

6,5

—

Products and preparations for pharmaceutical or surgical uses:

3824 90 61

Intermediate products of the antibiotics manufacturing process obtained from the fermentation of Streptomyces tenebrarius, whether or not dried, for use in the manufacture of human medicaments of heading 3004 (129)

Free

—

3824 90 62

Intermediate products from the manufacture of monensin salts

Free

—

3824 90 64

Other

6,5

—

3824 90 65

Auxiliary products for foundries (other than those of subheading 3824 10 00)

6,5

—

3824 90 70

Fireproofing, waterproofing and similar protective preparations used in the building industry

6,5

—

Other:

3824 90 75

Lithium niobate wafer, undoped

Free

—

3824 90 80

Mixture of amines derived from dimerised fatty acids, of an average molecular weight of 520 or more but not exceeding 550

Free

—

3824 90 85

3-(1-Ethyl-1-methylpropyl)isoxazol-5-ylamine, in the form of a solution in toluene

Free

—

3824 90 99

Other

6,5

—

3825

Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter:

3825 10 00

Municipal waste

6,5

—

3825 20 00

Sewage sludge

6,5

—

3825 30 00

Clinical waste

6,5

—

Waste organic solvents:

3825 41 00

Halogenated

6,5

—

3825 49 00

Other

6,5

—

3825 50 00

Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids

6,5

—

Other wastes from chemical or allied industries:

3825 61 00

Mainly containing organic constituents

6,5

—

3825 69 00

Other

6,5

—

3825 90

Other:

3825 90 10

Alkaline iron oxide for the purification of gas

—

3825 90 90

Other

6,5

—

SECTION VII

PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

Notes

(a)	having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b)	presented together; and

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

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

CHAPTER 39

PLASTICS AND ARTICLES THEREOF

Notes

Throughout the nomenclature, the expression ‘plastics’ means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.

Throughout the nomenclature, any reference to ‘plastics’ also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.

This chapter does not cover:

(a)	waxes of heading 2712 or 3404;

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

(c)	heparin or its salts (heading 3001);

(d)	solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution (heading 3208); stamping foils of heading 3212;

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

(f)	run gums or ester gums (heading 3806);

(g)	diagnostic or laboratory reagents on a backing of plastics (heading 3822);

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

(ij)	saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202;

(k)	plaits, wickerwork or other articles of Chapter 46;

(l)	wallcoverings of heading 4814;

(m)	goods of Section XI (textiles and textile articles);

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

(o)	imitation jewellery of heading 7117;

(p)	articles of Section XVI (machines and mechanical or electrical appliances);

(q)	parts of aircraft or vehicles of Section XVII;

(r)	articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);

(s)	articles of Chapter 91 (for example, clock or watch cases);

(t)	articles of Chapter 92 (for example, musical instruments or parts thereof);

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

(v)	articles of Chapter 95 (for example, toys, games, sports requisites); or

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

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

(a)	liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1 013 mbar when a reduced-pressure distillation method is used (headings 3901 and 3902);

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

(c)	other synthetic polymers with an average of at least five monomer units;

(d)	silicones (heading 3910);

(e)	resols (heading 3909) and other prepolymers.

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 co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this note, constituent comonomer units of polymers falling in the same heading shall be taken together.

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

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

In headings 3901 to 3914, the expression ‘primary forms’ applies only to the following forms:

(a)	liquids and pastes, including dispersions (emulsions and suspensions) and solutions;

(b)	blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.

7.	Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 3901 to 3914).

For the purposes of heading 3917, the expression ‘tubes, pipes and hoses’ means hollow products, whether semi-manufactured 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 one-and-a-half 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.

For the purposes of heading 3918, the expression ‘wall or ceiling coverings of plastics’ applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.

10.

In headings 3920 and 3921, the expression ‘plates, sheets, film, foil and strip’ applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).

11.

Heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-chapter II:

(a)	reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres;

(b)	structural elements used, for example, in floors, walls or partitions, ceilings or roofs;

(c)	gutters and fittings therefor;

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

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

(f)	shutters, blinds (including venetian blinds) and similar articles and parts and fittings thereof;

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

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

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

Subheading notes

Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:

(a)

where there is a subheading named ‘Other’ in the same series:

(1)	the designation in a subheading of a polymer by the prefix ‘poly’ (e.g., polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 % or more by weight of the total polymer content;

(2)	the copolymers named in subheadings 3901 30, 3903 20, 3903 30 and 3904 30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content;

(3)	chemically modified polymers are to be classified in the subheading named ‘Other’, provided that the chemically modified polymers are not more specifically covered by another subheading;

(4)

polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared;

(b)

where there is no subheading named ‘Other’ in the same series:

(1)

polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared;

(2)	chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.

Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.

2.	For the purposes of subheading 3920 43, the term ‘plasticisers’ includes secondary plasticisers.

Additional note

Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular plastics belong to Chapter 39, even if they are:

—	made up from woven, knitted or crocheted fabrics (other than those of heading 5903), felt or nonwovens impregnated, coated or covered with cellular plastics, or

—	made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular plastics.

(Note 3(c) to Chapter 56 and note 2(a)(5) to Chapter 59).

CN code

Description

Conventional rate of duty (%)

Supplementary unit

(1)

(2)

(3)

(4)

I.PRIMARY FORMS

3901

Polymers of ethylene, in primary forms:

3901 10

Polyethylene having a specific gravity of less than 0,94:

3901 10 10

Linear polyethylene

6,5

—

3901 10 90

Other

6,5

—

3901 20

Polyethylene having a specific gravity of 0,94 or more:

3901 20 10

– – Polyethylene in one of the forms mentioned in note 6(b) to this chapter, of a specific gravity of 0,958 or more at 23 °C, containing:

—	50 mg/kg or less of aluminium,

—	2 mg/kg or less of calcium,

—	2 mg/kg or less of chromium,

—	2 mg/kg or less of iron,

—	2 mg/kg or less of nickel,

—	2 mg/kg or less of titanium and

—	8 mg/kg or less of vanadium,

for the manufacture of chlorosulphonated polyethylene (131)

Free

—

3901 20 90

Other

6,5

—

3901 30 00

Ethylene-vinyl acetate copolymers

6,5

—

3901 90

Other:

3901 90 10

Ionomer resin consisting of a salt of a terpolymer of ethylene with isobutyl acrylate and methacrylic acid

Free

—

3901 90 20

A-B-A block copolymer of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight 35 % or less of styrene, in one of the forms mentioned in note 6(b) to this chapter

Free

—

3901 90 90

Other

6,5

—

3902

Polymers of propylene or of other olefins, in primary forms:

3902 10 00

Polypropylene

6,5

—

3902 20 00

Polyisobutylene

6,5

—

3902 30 00

Propylene copolymers

6,5

—

3902 90

Other:

3902 90 10

A-B-A block copolymer of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight 35 % or less of styrene, in one of the forms mentioned in note 6(b) to this chapter

Free

—

3902 90 20

Polybut-1-ene, a copolymer of but-1-ene with ethylene containing by weight 10 % or less of ethylene, or a blend of polybut-1-ene with polyethylene and/or polypropylene containing by weight 10 % or less of polyethylene and/or 25 % or less of polypropylene, in one of the forms mentioned in note 6(b) to this chapter

Free

—

3902 90 90

Other

6,5

—

3903

Polymers of styrene, in primary forms:

Polystyrene:

3903 11 00

Expansible

6,5

—

3903 19 00

Other

6,5

—

3903 20 00

Styrene-acrylonitrile (SAN) copolymers

6,5

—

3903 30 00

Acrylonitrile-butadiene-styrene (ABS) copolymers

6,5

—

3903 90

Other:

3903 90 10

Copolymer, solely of styrene with allyl alcohol, of an acetyl value of 175 or more

Free

—

3903 90 20

Brominated polystyrene, containing by weight 58 % or more but not more than 71 % of bromine, in one of the forms mentioned in note 6(b) to this chapter

Free

—

3903 90 90

Other

6,5

—

3904

Polymers of vinyl chloride or of other halogenated olefins, in primary forms:

3904 10 00

Poly(vinyl chloride), not mixed with any other substances

6,5

—

Other poly(vinyl chloride):

3904 21 00

Non-plasticised

6,5

—

3904 22 00

Plasticised

6,5

—

3904 30 00

Vinyl chloride-vinyl acetate copolymers

6,5

—

3904 40 00

Other vinyl chloride copolymers

6,5

—

3904 50

Vinylidene chloride polymers:

3904 50 10

Copolymer of vinylidene chloride with acrylonitrile, in the form of expansible beads of a diameter of 4 micrometres or more but not more than 20 micrometres

Free

—

3904 50 90

Other

6,5

—

Fluoropolymers:

3904 61 00

Polytetrafluoroethylene

6,5

—

3904 69

Other:

3904 69 10

Poly(vinyl fluoride), in one of the forms mentioned in note 6(b) to this chapter

Free

—

3904 69 90

Other

6,5

—

3904 90 00

Other

6,5

—

3905

Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms:

Poly(vinyl acetate):

3905 12 00

In aqueous dispersion

6,5

—

3905 19 00

Other

6,5

—

Vinyl acetate copolymers:

3905 21 00

In aqueous dispersion

6,5

—

3905 29 00

Other

6,5

—

3905 30 00

Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups

6,5

—

Other:

3905 91 00

Copolymers

6,5

—

3905 99

Other:

3905 99 10

– – – Poly(vinyl formal), in one of the forms mentioned in note 6(b) to this chapter, of a molecular weight of 10 000 or more but not exceeding 40 000 and containing by weight:

—	9,5 % or more but not more than 13 % of acetyl groups evaluated as vinyl acetate and

—	5 % or more but not more than 6,5 % of hydroxy groups evaluated as vinyl alcohol

Free

—

3905 99 90

Other

6,5

—

3906

Acrylic polymers in primary forms:

3906 10 00

Poly(methyl methacrylate)

6,5

—

3906 90

Other:

3906 90 10

Poly[N-(3-hydroxyimino-1,1-dimethylbutyl)acrylamide]

Free

—

3906 90 20

Copolymer of 2-diisopropylaminoethyl methacrylate with decyl methacrylate, in the form of a solution in N,N-dimethylacetamide, containing by weight 55 % or more of copolymer

Free

—

3906 90 30

Copolymer of acrylic acid with 2-ethylhexyl acrylate, containing by weight 10 % or more but not more than 11 % of 2-ethylhexyl acrylate

Free

—

3906 90 40

Copolymer of acrylonitrile with methyl acrylate, modified with polybutadiene-acrylonitrile (NBR)

Free

—

3906 90 50

Polymerisation product of acrylic acid with alkyl methacrylate and small quantities of other monomers, for use as a thickener in the manufacture of textile printing pastes (131)

Free

—

3906 90 60

Copolymer of methyl acrylate with ethylene and a monomer containing a non-terminal carboxy group as a substituent, containing by weight 50 % or more of methyl acrylate, whether or not compounded with silica

—

3906 90 90

Other

6,5

—

3907

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms:

3907 10 00

Polyacetals

6,5

—

3907 20

Other polyethers:

Polyether alcohols:

3907 20 11

Polyethylene glycols

6,5

—

Other:

3907 20 21

With a hydroxyl number not exceeding 100

6,5

—

3907 20 29

Other

6,5

—

Other:

3907 20 91

Copolymer of 1-chloro-2,3-epoxypropane with ethylene oxide

Free

—

3907 20 99

Other

6,5

—

3907 30 00

Epoxide resins

6,5

—

3907 40 00

Polycarbonates

6,5

—

3907 50 00

Alkyd resins

6,5

—

3907 60

Poly(ethylene terephthalate):

3907 60 20

Having a viscosity number of 78 ml/g or higher

6,5

—

3907 60 80

Other

6,5

—

Other polyesters:

3907 91

Unsaturated:

3907 91 10

Liquid

6,5

—

3907 91 90

Other

6,5

—

3907 99

Other:

With a hydroxyl number not exceeding 100:

3907 99 11

Poly(ethylene naphthalene-2,6-dicarboxylate)

Free

—

3907 99 19

Other

6,5

—

Other:

3907 99 91

Poly(ethylene naphthalene-2,6-dicarboxylate)

Free

—

3907 99 99

Other

6,5

—

3908

Polyamides in primary forms:

3908 10 00

Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12

6,5

—

3908 90 00

Other

6,5

—

3909

Amino-resins, phenolic resins and polyurethanes, in primary forms:

3909 10 00

Urea resins; thiourea resins

6,5

—

3909 20 00

Melamine resins

6,5

—

3909 30 00

Other amino-resins

6,5

—

3909 40 00

Phenolic resins

6,5

—

3909 50

Polyurethanes:

3909 50 10

Polyurethane of 2,2'-(tert-butylimino)diethanol and 4,4'-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight 50 % or more of polymer

Free

—

3909 50 90

Other

6,5

—

3910 00 00

Silicones in primary forms

6,5

—

3911

Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary forms:

3911 10 00

Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes

6,5

—

3911 90

Other:

Condensation or rearrangement polymerisation products whether or not chemically modified:

3911 90 11

Poly(oxy-1,4-phenylenesulphonyl-1,4-phenyleneoxy-1,4-phenyleneisopropylidene-1,4-phenylene), in one of the forms mentioned in note 6(b) to this chapter

3,5

—

3911 90 13

Poly(thio-1,4-phenylene)

Free

—

3911 90 19

Other

6,5

—

Other:

3911 90 91

Copolymer of p-cresol and divinylbenzene, in the form of a solution in N,N-dimethylacetamide containing by weight 50 % or more of polymer

Free

—

3911 90 93

Hydrogenated copolymers of vinyltoluene and α-methylstyrene

Free

—

3911 90 99

Other

6,5

—

3912

Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms:

Cellulose acetates:

3912 11 00

Non-plasticised

6,5

—

3912 12 00

Plasticised

6,5

—

3912 20

Cellulose nitrates (including collodions):

Non-plasticised:

3912 20 11

Collodions and celloidin

6,5

—

3912 20 19

Other

—

3912 20 90

Plasticised

6,5

—

Cellulose ethers:

3912 31 00

Carboxymethylcellulose and its salts

6,5

—

3912 39

Other:

3912 39 10

Ethylcellulose

6,5

—

3912 39 20

Hydroxypropylcellulose

Free

—

3912 39 80

Other

6,5

—

3912 90

Other:

3912 90 10

Cellulose esters

6,4

—

3912 90 90

Other

6,5

—

3913

Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms:

3913 10 00

Alginic acid, its salts and esters

—

3913 90 00

Other

6,5

—

3914 00 00

Ion-exchangers based on polymers of headings 3901 to 3913, in primary forms

6,5

—

II.WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES

3915

Waste, parings and scrap, of plastics:

3915 10 00

Of polymers of ethylene

6,5

—

3915 20 00

Of polymers of styrene

6,5

—

3915 30 00

Of polymers of vinyl chloride

6,5

—

3915 90

Of other plastics:

Of addition polymerisation products:

3915 90 11

Of polymers of propylene

6,5

—

3915 90 18

Other

6,5

—

3915 90 90

Other

6,5

—

3916

Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics:

3916 10 00

Of polymers of ethylene

6,5

—

3916 20

Of polymers of vinyl chloride:

3916 20 10

Of poly(vinyl chloride)

6,5

—

3916 20 90

Other

6,5

—

3916 90

Of other plastics:

Of condensation or rearrangement polymerisation products, whether or not chemically modified:

3916 90 11

Of polyesters

6,5

—

3916 90 13

Of polyamides

6,5

—

3916 90 15

Of epoxide resins

6,5

—

3916 90 19

Other

6,5

—

Of addition polymerisation products:

3916 90 51

Of polymers of propylene

6,5

—

3916 90 59

Other

6,5

—

3916 90 90

Other

6,5

—

3917

Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics:

3917 10

Artificial guts (sausage casings) of hardened protein or of cellulosic materials:

3917 10 10

Of hardened protein

5,3

—

3917 10 90

Of cellulosic materials

6,5

—

Tubes, pipes and hoses, rigid:

3917 21

Of polymers of ethylene:

3917 21 10

Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked

6,5

—

Other:

3917 21 91

With fittings attached, for use in civil aircraft (132)

Free

—

3917 21 99

Other

6,5

—

3917 22

Of polymers of propylene:

3917 22 10

Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked

6,5

—

Other:

3917 22 91

With fittings attached, for use in civil aircraft (132)

Free

—

3917 22 99

Other

6,5

—

3917 23

Of polymers of vinyl chloride:

3917 23 10

Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked

6,5

—

Other:

3917 23 91

With fittings attached, for use in civil aircraft (132)

Free

—

3917 23 99

Other

6,5

—

3917 29

Of other plastics:

Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked:

3917 29 12

Of condensation or rearrangement polymerisation products, whether or not chemically modified

6,5

—

3917 29 15

Of addition polymerisation products

6,5

—

3917 29 19

Other

6,5

—

Other:

3917 29 91

With fittings attached, for use in civil aircraft (132)

Free

—

3917 29 99

Other

6,5

—

Other tubes, pipes and hoses:

3917 31

Flexible tubes, pipes and hoses, having a minimum burst pressure of 27,6 MPa:

3917 31 10

With fittings attached, for use in civil aircraft (132)

Free

—

3917 31 90

Other

6,5

—

3917 32

Other, not reinforced or otherwise combined with other materials, without fittings:

Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked:

3917 32 10

Of condensation or rearrangement polymerisation products, whether or not chemically modified

6,5

—

Of addition polymerisation products:

3917 32 31

Of polymers of ethylene

6,5

—

3917 32 35

Of polymers of vinyl chloride

6,5

—

3917 32 39

Other

6,5

—

3917 32 51

Other

6,5

—

Other:

3917 32 91

Artificial sausage casings

6,5

—

3917 32 99

Other

6,5

—

3917 33

Other, not reinforced or otherwise combined with other materials, with fittings:

3917 33 10

With fittings attached, for use in civil aircraft (132)

Free

—

3917 33 90

Other

6,5

—

3917 39

Other:

Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked:

3917 39 12

Of condensation or rearrangement polymerisation products, whether or not chemically modified

6,5

—

3917 39 15

Of addition polymerisation products

6,5

—

3917 39 19

Other

6,5

—

Other:

3917 39 91

With fittings attached, for use in civil aircraft (132)

Free

—

3917 39 99

Other

6,5

—

3917 40

Fittings:

3917 40 10

For use in civil aircraft (132)

Free

—

3917 40 90

Other

6,5

—

3918

Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter:

3918 10

Of polymers of vinyl chloride:

3918 10 10

Consisting of a support impregnated, coated or covered with poly(vinyl chloride)

6,5

3918 10 90

Other

6,5

3918 90 00

Of other plastics

6,5

3919

Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls:

3919 10

In rolls of a width not exceeding 20 cm:

Strips, the coating of which consists of unvulcanised natural or synthetic rubber:

3919 10 11

Of plasticised poly(vinyl chloride) or of polyethylene

6,3

—

3919 10 13

Of non-plasticised poly(vinyl chloride)

6,3

—

3919 10 15

Of polypropylene

6,3

—

3919 10 19

Other

6,3

—

Other:

Of condensation or rearrangement polymerisation products, whether or not chemically modified:

3919 10 31

Of polyesters

6,5

—

3919 10 38

Other

6,5

—

Of addition polymerisation products:

3919 10 61

Of plasticised poly(vinyl chloride) or of polyethylene

6,5

—

3919 10 69

Other

6,5

—

3919 10 90

Other

6,5

—

3919 90

Other:

3919 90 10

Further worked than surface-worked, or cut to shapes other than rectangular (including square)

6,5

—

Other:

Of condensation or rearrangement polymerisation products, whether or not chemically modified:

3919 90 31

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters

6,5

—

3919 90 38

Other

6,5

—

Of addition polymerisation products:

3919 90 61

Of plasticised poly(vinyl chloride) or of polyethylene

6,5

—

3919 90 69

Other

6,5

—

3919 90 90

Other

6,5

—

3920

Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials:

3920 10

Of polymers of ethylene:

Of a thickness not exceeding 0,125 mm:

Of polyethylene having a specific gravity of:

Less than 0,94:

3920 10 23

Polyethylene film, of a thickness of 20 micrometres or more but not exceeding 40 micrometres, for the production of photoresist film used in the manufacture of semiconductors or printed circuits (131)

Free

—

Other:

Not printed:

3920 10 24

Stretch film

6,5

—

3920 10 26

Other

6,5

—

3920 10 27

Printed

6,5

—

3920 10 28

0,94 or more

6,5

—

3920 10 40

Other

6,5

—

Of a thickness exceeding 0,125 mm:

3920 10 81

Synthetic paper pulp, in the form of moist sheets made from unconnected finely branched polyethylene fibrils, whether or not blended with cellulose fibres in a quantity not exceeding 15 %, containing poly(vinyl alcohol) dissolved in water as the moistening agent

Free

—

3920 10 89

Other

6,5

—

3920 20

Of polymers of propylene:

Of a thickness not exceeding 0,10 mm:

3920 20 21

Biaxially oriented

6,5

—

3920 20 29

Other

6,5

—

Of a thickness exceeding 0,10 mm:

Strip of a width exceeding 5 mm but not exceeding 20 mm of the kind used for packaging:

3920 20 71

Decorative strip

6,5

—

3920 20 79

Other

6,5

—

3920 20 90

Other

6,5

—

3920 30 00

Of polymers of styrene

6,5

—

Of polymers of vinyl chloride:

3920 43

Containing by weight not less than 6 % of plasticisers:

3920 43 10

Of a thickness not exceeding 1 mm

6,5

—

3920 43 90

Of a thickness exceeding 1 mm

6,5

—

3920 49

Other:

3920 49 10

Of a thickness not exceeding 1 mm

6,5

—

3920 49 90

Of a thickness exceeding 1 mm

6,5

—

Of acrylic polymers:

3920 51 00

Of poly(methyl methacrylate)

6,5

—

3920 59

Other:

3920 59 10

Copolymer of acrylic and methacrylic esters, in the form of film of a thickness not exceeding 150 micrometres

Free

—

3920 59 90

Other

6,5

—

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters:

3920 61 00

Of polycarbonates

6,5

—

3920 62

Of poly(ethylene terephthalate):

Of a thickness not exceeding 0,35 mm:

3920 62 11

Poly(ethylene terephthalate) film, of a thickness of 72 micrometres or more but not exceeding 79 micrometres, for the manufacture of flexible magnetic disks (131)

Free

—

3920 62 13

Poly(ethylene terephthalate) film, of a thickness of 100 micrometres or more but not exceeding 150 micrometres, for the manufacture of photopolymer printing plates (131)

Free

—

3920 62 19

Other

6,5

—

3920 62 90

Of a thickness exceeding 0,35 mm

6,5

—

3920 63 00

Of unsaturated polyesters

6,5

—

3920 69 00

Of other polyesters

6,5

—

Of cellulose or its chemical derivatives:

3920 71

Of regenerated cellulose:

3920 71 10

Sheets, film or strip, coiled or not, of a thickness of less than 0,75 mm

6,5

—

3920 71 90

Other

6,5

—

3920 72 00

Of vulcanised fibre

5,7

—

3920 73

Of cellulose acetate:

3920 73 10

Film in rolls or in strips, for cinematography or photography

6,3

—

3920 73 50

Sheets, film or strip, coiled or not, of a thickness of less than 0,75 mm

6,5

—

3920 73 90

Other

6,5

—

3920 79 00

Of other cellulose derivatives

6,5

—

Of other plastics:

3920 91 00

Of poly(vinyl butyral)

6,5

—

3920 92 00

Of polyamides

6,5

—

3920 93 00

Of amino-resins

6,5

—

3920 94 00

Of phenolic resins

6,5

—

3920 99

Of other plastics:

Of condensation or rearrangement polymerisation products, whether or not chemically modified:

3920 99 21

Polyimide sheet and strip, uncoated, or coated or covered solely with plastic

Free

—

3920 99 28

Other

6,5

—

Of addition polymerisation products:

3920 99 51

Poly(vinyl fluoride) sheet

Free

—

3920 99 53

Ion-exchange membranes of fluorinated plastic material, for use in chlor-alkali electrolytic cells (131)

Free

—

3920 99 55

Biaxially oriented poly(vinyl alcohol) film, containing by weight 97 % or more of poly(vinyl alcohol), uncoated, of a thickness not exceeding 1 mm

Free

—

3920 99 59

Other

6,5

—

3920 99 90

Other

6,5

—

3921

Other plates, sheets, film, foil and strip, of plastics:

Cellular:

3921 11 00

Of polymers of styrene

6,5

—

3921 12 00

Of polymers of vinyl chloride

6,5

—

3921 13

Of polyurethanes:

3921 13 10

Flexible

6,5

—

3921 13 90

Other

6,5

—

3921 14 00

Of regenerated cellulose

6,5

—

3921 19 00

Of other plastics

6,5

—

3921 90

Other:

Of condensation or rearrangement polymerisation products, whether or not chemically modified:

Of polyesters:

3921 90 11

Corrugated sheet and plates

6,5

—

3921 90 19

Other

6,5

—

3921 90 30

Of phenolic resins

6,5

—

Of amino-resins:

Laminated:

3921 90 41

High-pressure laminates with a decorative surface on one or both sides

6,5

—

3921 90 43

Other

6,5

—

3921 90 49

Other

6,5

—

3921 90 55

Other

6,5

—

3921 90 60

Of addition polymerisation products

6,5

—

3921 90 90

Other

6,5

—

3922

Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics:

3922 10 00

Baths, shower-baths, sinks and washbasins

6,5

—

3922 20 00

Lavatory seats and covers

6,5

—

3922 90 00

Other

6,5

—

3923

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics:

3923 10 00

Boxes, cases, crates and similar articles

6,5

—

Sacks and bags (including cones):

3923 21 00

Of polymers of ethylene

6,5

—

3923 29

Of other plastics:

3923 29 10

Of poly(vinyl chloride)

6,5

—

3923 29 90

Other

6,5

—

3923 30

Carboys, bottles, flasks and similar articles:

3923 30 10

Of a capacity not exceeding two litres

6,5

p/st

3923 30 90

Of a capacity exceeding two litres

6,5

p/st

3923 40

Spools, cops, bobbins and similar supports:

3923 40 10

Spools, reels and similar supports for photographic and cinematographic film or for tapes, films and the like of headings 8523 and 8524

5,3

—

3923 40 90

Other

6,5

—

3923 50

Stoppers, lids, caps and other closures:

3923 50 10

Caps and capsules for bottles

6,5

—

3923 50 90

Other

6,5

—

3923 90

Other:

3923 90 10

Netting extruded in tubular form

6,5

—

3923 90 90

Other

6,5

—

3924

Tableware, kitchenware, other household articles and toilet articles, of plastics:

3924 10 00

Tableware and kitchenware

6,5

—

3924 90

Other:

Of regenerated cellulose:

3924 90 11

Sponges

6,5

—

3924 90 19

Other

6,5

—

3924 90 90

Other

6,5

—

3925

Builders' ware of plastics, not elsewhere specified or included:

3925 10 00

Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres

6,5

—

3925 20 00

Doors, windows and their frames and thresholds for doors

6,5

p/st (133)

3925 30 00

Shutters, blinds (including venetian blinds) and similar articles and parts thereof

6,5

—

3925 90

Other:

3925 90 10

Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings

6,5

—

3925 90 20

Trunking, ducting and cable trays for electrical circuits

6,5

—

3925 90 80

Other

6,5

—

3926

Other articles of plastics and articles of other materials of headings 3901 to 3914:

3926 10 00

Office or school supplies

6,5

—

3926 20 00

Articles of apparel and clothing accessories (including gloves, mittens and mitts)

6,5

—

3926 30 00

Fittings for furniture, coachwork or the like

6,5

—

3926 40 00

Statuettes and other ornamental articles

6,5

—

3926 90

Other:

3926 90 10

For technical uses, for use in civil aircraft (132)

Free

—

Other:

3926 90 50

Perforated buckets and similar articles used to filter water at the entrance to drains

6,5

—

Other:

3926 90 91

Made from sheet

6,5

—

3926 90 99

Other

6,5 (134)

—

CHAPTER 40

RUBBER AND ARTICLES THEREOF

Notes

Except where the context otherwise requires, throughout the nomenclature the expression ‘rubber’ means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.

This chapter does not cover:

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

(b)	footwear or parts thereof of Chapter 64;

(c)	headgear or parts thereof (including bathing caps) of Chapter 65;

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

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

(f)	articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 4011 to 4013).

In headings 4001 to 4003 and 4005, the expression ‘primary forms’ applies only to the following forms:

(a)	liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);

(b)	blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.

In note 1 to this chapter and in heading 4002, the expression ‘synthetic rubber’ applies to:

(a)

unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 and 29 °C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one-and-a-half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by note 5(b)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;

(b)	thioplasts (TM); and

(c)

natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the abovementioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.

(a)

Headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:

(i)	vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);

(ii)	pigments or other colouring matter, other than those added solely for the purpose of identification;

(iii)

plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (b).

(b)

The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:

(i)	emulsifiers or anti-tack agents;

(ii)	small amounts of breakdown products of emulsifiers;

(iii)

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

6.	For the purposes of heading 4004, the expression ‘waste, parings and scrap’ means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.

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

8.	Heading 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.

In headings 4001, 4002, 4003, 4005 and 4008, the expressions ‘plates’, ‘sheets’ and ‘strip’ apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.

In heading 4008, the expressions ‘rods’ and ‘profile shapes’ apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

Additional note

—	made up from woven, knitted or crocheted fabrics (other than those of heading 5906), felt or nonwovens impregnated, coated or covered with cellular rubber, or

—	made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular rubber.

(Note 3(c) to Chapter 56 and note 4, last paragraph, to Chapter 59).

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
4001	Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip:
4001 10 00	Natural rubber latex, whether or not prevulcanised	Free	—
	Natural rubber in other forms:
4001 21 00	Smoked sheets	Free	—
4001 22 00	Technically specified natural rubber (TSNR)	Free	—
4001 29 00	Other	Free	—
4001 30 00	Balata, gutta-percha, guayule, chicle and similar natural gums	Free	—
4002	Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip:
	Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR):
4002 11 00	Latex	Free	—
4002 19 00	Other	Free	—
4002 20 00	Butadiene rubber (BR)	Free	—
	Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR):
4002 31 00	Isobutene-isoprene (butyl) rubber (IIR)	Free	—
4002 39 00	Other	Free	—
	Chloroprene (chlorobutadiene) rubber (CR):
4002 41 00	Latex	Free	—
4002 49 00	Other	Free	—
	Acrylonitrile-butadiene rubber (NBR):
4002 51 00	Latex	Free	—
4002 59 00	Other	Free	—
4002 60 00	Isoprene rubber (IR)	Free	—
4002 70 00	Ethylene-propylene-non-conjugated diene rubber (EPDM)	Free	—
4002 80 00	Mixtures of any product of heading 4001 with any product of this heading	Free	—
	Other:
4002 91 00	Latex	Free	—
4002 99	Other:
4002 99 10	Products modified by the incorporation of plastics	2,9	—
4002 99 90	Other	Free	—
4003 00 00	Reclaimed rubber in primary forms or in plates, sheets or strip	Free	—
4004 00 00	Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom	Free	—
4005	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip:
4005 10 00	Compounded with carbon black or silica	Free	—
4005 20 00	Solutions; dispersions other than those of subheading 4005 10	Free	—
	Other:
4005 91 00	Plates, sheets and strip	Free	—
4005 99 00	Other	Free	—
4006	Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber:
4006 10 00	‘Camel-back’ strips for retreading rubber tyres	Free	—
4006 90 00	Other	Free	—
4007 00 00	Vulcanised rubber thread and cord	3	—
4008	Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber:
	Of cellular rubber:
4008 11 00	Plates, sheets and strip	3	—
4008 19 00	Other	2,9	—
	Of non-cellular rubber:
4008 21	Plates, sheets and strip:
4008 21 10	Floor coverings and mats	3	m2
4008 21 90	Other	3	—
4008 29	Other:
4008 29 10	Profile shapes, cut to size, for use in civil aircraft (135)	Free	—
4008 29 90	Other	2,9	—
4009	Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges):
	Not reinforced or otherwise combined with other materials:
4009 11 00	Without fittings	3	—
4009 12	With fittings:
4009 12 10	Suitable for conducting gases or liquids, for use in civil aircraft (135)	Free	—
4009 12 90	Other	3	—
	Reinforced or otherwise combined only with metal:
4009 21 00	Without fittings	3	—
4009 22	With fittings:
4009 22 10	Suitable for conducting gases or liquids, for use in civil aircraft (135)	Free	—
4009 22 90	Other	3	—
	Reinforced or otherwise combined only with textile materials:
4009 31 00	Without fittings	3	—
4009 32	With fittings:
4009 32 10	Suitable for conducting gases or liquids, for use in civil aircraft (135)	Free	—
4009 32 90	Other	3	—
	Reinforced or otherwise combined with other materials:
4009 41 00	Without fittings	3	—
4009 42	With fittings:
4009 42 10	Suitable for conducting gases or liquids, for use in civil aircraft (135)	Free	—
4009 42 90	Other	3	—
4010	Conveyor or transmission belts or belting, of vulcanised rubber:
	Conveyor belts or belting:
4010 11 00	Reinforced only with metal	6,5	—
4010 12 00	Reinforced only with textile materials	6,5	—
4010 13 00	Reinforced only with plastics	6,5	—
4010 19 00	Other	6,5	—
	Transmission belts or belting:
4010 31 00	Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm	6,5	—
4010 32 00	Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm	6,5	—
4010 33 00	Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm	6,5	—
4010 34 00	Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm	6,5	—
4010 35 00	Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm	6,5	—
4010 36 00	Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm	6,5	—
4010 39 00	Other	6,5	—
4011	New pneumatic tyres, of rubber:
4011 10 00	Of a kind used on motor cars (including station wagons and racing cars)	4,5	p/st
4011 20	Of a kind used on buses or lorries:
4011 20 10	With a load index not exceeding 121	4,5	p/st
4011 20 90	With a load index exceeding 121	4,5	p/st
4011 30	Of a kind used on aircraft:
4011 30 10	For use on civil aircraft (135)	Free	p/st
4011 30 90	Other	4,5	p/st
4011 40	Of a kind used on motorcycles:
4011 40 20	For rims with a diameter not exceeding 33 cm	4,5	p/st
4011 40 80	Other	4,5	p/st
4011 50 00	Of a kind used on bicycles	4	p/st
	Other, having a ‘herring-bone’ or similar tread:
4011 61 00	Of a kind used on agricultural or forestry vehicles and machines	4	p/st
4011 62 00	Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm	4	p/st
4011 63 00	Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm	4	p/st
4011 69 00	Other	4	p/st
	Other:
4011 92 00	Of a kind used on agricultural or forestry vehicles and machines	4	p/st
4011 93 00	Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm	4	p/st
4011 94 00	Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm	4	p/st
4011 99 00	Other	4	p/st
4012	Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:
	Retreaded tyres:
4012 11 00	Of a kind used on motor cars (including station wagons and racing cars)	4,5	p/st
4012 12 00	Of a kind used on buses or lorries	4,5	p/st
4012 13	Of a kind used on aircraft:
4012 13 10	For use on civil aircraft (135)	Free	p/st
4012 13 90	Other	4,5	p/st
4012 19 00	Other	4,5	p/st
4012 20	Used pneumatic tyres:
4012 20 10	For use on civil aircraft (135)	Free	p/st
4012 20 90	Other	4,5	p/st
4012 90	Other:
4012 90 20	Solid or cushion tyres	2,5	—
4012 90 30	Tyre treads	2,5	—
4012 90 90	Tyre flaps	4	—
4013	Inner tubes, of rubber:
4013 10	Of a kind used on motor cars (including station wagons and racing cars), buses or lorries:
4013 10 10	Of the kind used on motor cars (including station wagons and racing cars)	4	p/st
4013 10 90	Of the kind used on buses or lorries	4	p/st
4013 20 00	Of a kind used on bicycles	4	p/st
4013 90 00	Other	4	p/st
4014	Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber:
4014 10 00	Sheath contraceptives	Free	—
4014 90	Other:
4014 90 10	Teats, nipple shields, and similar articles for babies	Free	—
4014 90 90	Other	Free	—
4015	Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber:
	Gloves, mittens and mitts:
4015 11 00	Surgical	2	pa
4015 19	Other:
4015 19 10	Household gloves	2,7	pa
4015 19 90	Other	2,7	pa
4015 90 00	Other	5	—
4016	Other articles of vulcanised rubber other than hard rubber:
4016 10	Of cellular rubber:
4016 10 10	For technical uses, for use in civil aircraft (135)	Free	—
4016 10 90	Other	3,5	—
	Other:
4016 91 00	Floor coverings and mats	2,5	—
4016 92 00	Erasers	2,5	—
4016 93	Gaskets, washers and other seals:
4016 93 10	For technical uses, for use in civil aircraft (135)	Free	—
4016 93 90	Other	2,5	—
4016 94 00	Boat or dock fenders, whether or not inflatable	2,5	—
4016 95 00	Other inflatable articles	2,5	—
4016 99	Other:
4016 99 10	For technical uses, for use in civil aircraft (135)	Free	—
	Other:
4016 99 30	Expander sleeves	2,5	—
	Other:
	For motor vehicles of headings 8701 to 8705:
4016 99 52	Rubber-to-metal bonded parts	2,5	—
4016 99 58	Other	2,5	—
	Other:
4016 99 82	Rubber-to-metal bonded parts	2,5	—
4016 99 88	Other	2,5	—
4017 00	Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber:
4017 00 10	Hard rubber (for example, ebonite) in all forms, including waste and scrap	Free	—
4017 00 90	Articles of hard rubber	Free	—

SECTION VIII

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

CHAPTER 41

RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

Notes

This chapter does not cover:

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

(b)	birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or

(c)

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

(A)	Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 to 4103, as the case may be).

(B)	For the purposes of headings 4104 to 4106, the term ‘crust’ includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.

3.	Throughout the nomenclature, the expression ‘composition leather’ means only substances of the kind referred to in heading 4115.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
4101	Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split:
4101 20	Whole hides and skins, 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:
4101 20 10	Fresh	Free	p/st
4101 20 30	Wet-salted	Free	p/st
4101 20 50	Dried or dry-salted	Free	p/st
4101 20 90	Other	Free	p/st
4101 50	Whole hides and skins, of a weight exceeding 16 kg:
4101 50 10	Fresh	Free	p/st
4101 50 30	Wet-salted	Free	p/st
4101 50 50	Dried or dry-salted	Free	p/st
4101 50 90	Other	Free	p/st
4101 90 00	Other, including butts, bends and bellies	Free	—
4102	Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter:
4102 10	With wool on:
4102 10 10	Of lambs	Free	p/st
4102 10 90	Other	Free	p/st
	Without wool on:
4102 21 00	Pickled	Free	p/st
4102 29 00	Other	Free	p/st
4103	Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1(b) or 1(c) to this chapter:
4103 10	Of goats or kids:
4103 10 20	Fresh	Free	p/st
4103 10 50	Salted or dried	Free	p/st
4103 10 90	Other	Free	p/st
4103 20 00	Of reptiles	Free	—
4103 30 00	Of swine	Free	—
4103 90 00	Other	Free	—
4104	Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared:
	In the wet state (including wet-blue):
4104 11	Full grains, unsplit; grain splits:
4104 11 10	Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2)	Free	p/st
	Other:
	Of bovine (including buffalo) animals:
4104 11 51	Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)	Free	p/st
4104 11 59	Other	Free	p/st
4104 11 90	Other	5,5	p/st
4104 19	Other:
4104 19 10	Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2)	Free	p/st
	Other:
	Of bovine (including buffalo) animals:
4104 19 51	Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)	Free	p/st
4104 19 59	Other	Free	p/st
4104 19 90	Other	5,5	p/st
	In the dry state (crust):
4104 41	Full grains, unsplit; grain splits:
	Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2):
4104 41 11	East India kip, whole, whether or not the heads and legs have been removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles	Free	p/st
4104 41 19	Other	6,5	p/st
	Other:
	Of bovine (including buffalo) animals:
4104 41 51	Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)	6,5	p/st
4104 41 59	Other	6,5	p/st
4104 41 90	Other	5,5	p/st
4104 49	Other:
	Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2):
4104 49 11	East India kip, whole, whether or not the heads and legs have been removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles	Free	p/st
4104 49 19	Other	6,5	p/st
	Other:
	Of bovine (including buffalo) animals:
4104 49 51	Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)	6,5	p/st
4104 49 59	Other	6,5	p/st
4104 49 90	Other	5,5	p/st
4105	Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared:
4105 10	In the wet state (including wet-blue):
4105 10 10	Not split	2	—
4105 10 90	Split	2	—
4105 30	In the dry state (crust):
4105 30 10	Vegetable pre-tanned Indian hair sheep, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles	Free	p/st
	Other:
4105 30 91	Not split	2	p/st
4105 30 99	Split	2	p/st
4106	Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared:
	Of goats or kids:
4106 21	In the wet state (including wet-blue):
4106 21 10	Not split	2	—
4106 21 90	Split	2	—
4106 22	In the dry state (crust):
4106 22 10	Vegetable pre-tanned Indian goat or kid, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles	Free	p/st
4106 22 90	Other	2	p/st
	Of swine:
4106 31	In the wet state (including wet-blue):
4106 31 10	Not split	2	—
4106 31 90	Split	2	—
4106 32	In the dry state (crust):
4106 32 10	Not split	2	p/st
4106 32 90	Split	2	p/st
4106 40	Of reptiles:
4106 40 10	Vegetable pre-tanned	Free	p/st
4106 40 90	Other	2	p/st
	Other:
4106 91 00	In the wet state (including wet-blue)	2	—
4106 92 00	In the dry state (crust)	2	p/st
4107	Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114:
	Whole hides and skins:
4107 11	Full grains, unsplit:
	Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m2):
4107 11 11	Boxcalf	6,5	m2
4107 11 19	Other	6,5	m2
4107 11 90	Other	6,5	m2
4107 12	Grain splits:
	Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m2):
4107 12 11	Boxcalf	6,5	m2
4107 12 19	Other	6,5	m2
	Other:
4107 12 91	Bovine (including buffalo) leather	5,5	m2
4107 12 99	Equine leather	6,5	m2
4107 19	Other:
4107 19 10	Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m2)	6,5	m2
4107 19 90	Other	6,5	m2
	Other, including sides:
4107 91	Full grains, unsplit:
4107 91 10	Sole leather	6,5	—
4107 91 90	Other	6,5	m2
4107 92	Grain splits:
4107 92 10	Bovine (including buffalo) leather	5,5	m2
4107 92 90	Equine leather	6,5	m2
4107 99	Other:
4107 99 10	Bovine (including buffalo) leather	6,5	m2
4107 99 90	Equine leather	6,5	m2
4108
4109
4110
4111
4112 00 00	Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114	3,5	m2
4113	Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114:
4113 10 00	Of goats or kids	3,5	m2
4113 20 00	Of swine	2	m2
4113 30 00	Of reptiles	2	m2
4113 90 00	Other	2	m2
4114	Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather:
4114 10	Chamois (including combination chamois) leather:
4114 10 10	Of sheep or lambs	2,5	p/st
4114 10 90	Of other animals	2,5	p/st
4114 20 00	Patent leather and patent laminated leather; metallised leather	2,5	m2
4115	Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour:
4115 10 00	Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls	2,5	—
4115 20 00	Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour	Free	—

CHAPTER 42

ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

Notes

This chapter does not cover:

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

(b)	articles of apparel and clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304);

(c)	made-up articles of netting (heading 5608);

(d)	articles of Chapter 64;

(e)	headgear or parts thereof of Chapter 65;

(f)	whips, riding-crops or other articles of heading 6602;

(g)	cuff links, bracelets or other imitation jewellery (heading 7117);

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

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

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

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

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

(A)

In addition to the provisions of note 1 above, heading 4202 does not cover:

(a)	bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);

(b)	articles of plaiting materials (heading 4602).

(B)

Articles of headings 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings, even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.

For the purposes of heading 4203, the expression ‘articles of apparel and clothing accessories’ applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 9113).

Additional note

For the purposes of the subheadings of heading 4202, the term ‘outer surface’ shall refer to the material of the outer surface of the container being visible to the naked eye, even where this material is the outer layer of a combination of materials which makes up the outer material of the container.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
4201 00 00	Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material	2,7	—
4202	Trunks, suitcases, vanity cases, executive-cases, briefcases, 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, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper:
	Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers:
4202 11	With outer surface of leather, of composition leather or of patent leather:
4202 11 10	Executive-cases, briefcases, school satchels and similar containers	3	p/st
4202 11 90	Other	3	—
4202 12	With outer surface of plastics or of textile materials:
	In the form of plastic sheeting:
4202 12 11	Executive-cases, briefcases, school satchels and similar containers	9,7	p/st
4202 12 19	Other	9,7	—
4202 12 50	Of moulded plastic material	5,2	—
	Of other materials, including vulcanised fibre:
4202 12 91	Executive-cases, briefcases, school satchels and similar containers	3,7	p/st
4202 12 99	Other	3,7	—
4202 19	Other:
4202 19 10	Of aluminium	5,7	—
4202 19 90	Of other materials	3,7	—
	Handbags, whether or not with shoulder strap, including those without handle:
4202 21 00	With outer surface of leather, of composition leather or of patent leather	3	p/st
4202 22	With outer surface of plastic sheeting or of textile materials:
4202 22 10	Of plastic sheeting	9,7	p/st
4202 22 90	Of textile materials	3,7	p/st
4202 29 00	Other	3,7	p/st
	Articles of a kind normally carried in the pocket or in the handbag:
4202 31 00	With outer surface of leather, of composition leather or of patent leather	3	—
4202 32	With outer surface of plastic sheeting or of textile materials:
4202 32 10	Of plastic sheeting	9,7	—
4202 32 90	Of textile materials	3,7	—
4202 39 00	Other	3,7	—
	Other:
4202 91	With outer surface of leather, of composition leather or of patent leather:
4202 91 10	Travelling-bags, toilet bags, rucksacks and sports bags	3	—
4202 91 80	Other	3	—
4202 92	With outer surface of plastic sheeting or of textile materials:
	Of plastic sheeting:
4202 92 11	Travelling-bags, toilet bags, rucksacks and sports bags	9,7	—
4202 92 15	Musical instrument cases	6,7	—
4202 92 19	Other	9,7	—
	Of textile materials:
4202 92 91	Travelling-bags, toilet bags, rucksacks and sports bags	2,7	—
4202 92 98	Other	2,7	—
4202 99 00	Other	3,7	—
4203	Articles of apparel and clothing accessories, of leather or of composition leather:
4203 10 00	Articles of apparel	4	—
	Gloves, mittens and mitts:
4203 21 00	Specially designed for use in sports	9	pa
4203 29	Other:
4203 29 10	Protective for all trades	9	pa
	Other:
4203 29 91	Men's and boys'	7	pa
4203 29 99	Other	7	pa
4203 30 00	Belts and bandoliers	5	—
4203 40 00	Other clothing accessories	5	—
4204 00	Articles of leather, or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses:
4204 00 10	Conveyor or transmission belts or belting	2	—
4204 00 90	Other	3	—
4205 00 00	Other articles of leather or of composition leather	2,5	—
4206	Articles of gut (other than silkworm gut), of goldbeater's skin, of bladders or of tendons:
4206 10 00	Catgut	1,7	—
4206 90 00	Other	1,7	—

CHAPTER 43

FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF

Notes

1.	Throughout the nomenclature, references to ‘furskins’, other than to raw furskins of heading 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.

This chapter does not cover:

(a)	birdskins or parts of birdskins, with their feathers or down (heading 0505 or 6701);

(b)	raw hides or skins, with the hair or wool on, of Chapter 41 (see note 1(c) to that chapter);

(c)	gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 4203);

(d)	articles of Chapter 64;

(e)	headgear or parts thereof of Chapter 65; or

(f)	articles of Chapter 95 (for example, toys, games, sports requisites).

3.	Heading 4303 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.

4.	Articles of apparel and clothing accessories (except those excluded by note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304, as the case may be.

Throughout the nomenclature, the expression ‘artificial fur’ means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001).

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
4301	Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103:
4301 10 00	Of mink, whole, with or without head, tail or paws	Free	p/st
4301 30 00	Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws	Free	p/st
4301 60 00	Of fox, whole, with or without head, tail or paws	Free	p/st
4301 70	Of seal, whole, with or without head, tail or paws:
4301 70 10	Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)	Free	p/st
4301 70 90	Other	Free	p/st
4301 80	Other furskins, whole, with or without head, tail or paws:
4301 80 30	Of marmots	Free	p/st
4301 80 50	Of wild felines	Free	p/st
4301 80 80	Other	Free	—
4301 90 00	Heads, tails, paws and other pieces or cuttings, suitable for furriers' use	Free	—
4302	Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303:
	Whole skins, with or without head, tail or paws, not assembled:
4302 11 00	Of mink	Free	p/st
4302 13 00	Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb	Free	p/st
4302 19	Other:
4302 19 10	Of beaver	Free	p/st
4302 19 20	Of muskrat	Free	p/st
4302 19 30	Of fox	Free	p/st
4302 19 35	Of rabbit or hare	Free	p/st
	Of seal:
4302 19 41	Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)	2,2	p/st
4302 19 49	Other	2,2	p/st
4302 19 50	Of sea otters or of nutria (coypu)	2,2	p/st
4302 19 60	Of marmots	2,2	p/st
4302 19 70	Of wild felines	2,2	p/st
4302 19 80	Of sheep or lambs	2,2	p/st
4302 19 95	Other	2,2	—
4302 20 00	Heads, tails, paws and other pieces or cuttings, not assembled	Free	—
4302 30	Whole skins and pieces or cuttings thereof, assembled:
4302 30 10	‘Dropped’ furskins	2,7	—
	Other:
4302 30 21	Of mink	2,2	p/st
4302 30 25	Of rabbit or hare	2,2	p/st
4302 30 31	Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb	2,2	p/st
4302 30 41	Of muskrat	2,2	p/st
4302 30 45	Of fox	2,2	p/st
	Of seal:
4302 30 51	Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)	2,2	p/st
4302 30 55	Other	2,2	p/st
4302 30 61	Of sea otters or of nutria (coypu)	2,2	p/st
4302 30 71	Of wild felines	2,2	p/st
4302 30 95	Other	2,2	—
4303	Articles of apparel, clothing accessories and other articles of furskin:
4303 10	Articles of apparel and clothing accessories:
4303 10 10	Of furskins of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)	3,7	—
4303 10 90	Other	3,7	—
4303 90 00	Other	3,7	—
4304 00 00	Artificial fur and articles thereof	3,2	—

SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

CHAPTER 44

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

Notes

This chapter does not cover:

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

(b)	bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 1401);

(c)	wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404);

(d)	activated charcoal (heading 3802);

(e)	articles of heading 4202;

(f)	goods of Chapter 46;

(g)	footwear or parts thereof of Chapter 64;

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

(ij)	goods of heading 6808;

(k)	imitation jewellery of heading 7117;

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

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

(n)	parts of firearms (heading 9305);

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

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

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

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

In this chapter, the expression ‘densified wood’ means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

3.	Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.

Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation, provided it does not give them the character of articles of other headings.

5.	Heading 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in note 1 to Chapter 82.

6.	Subject to note 1 above and except where the context otherwise requires, any reference to ‘wood’ in a heading of this chapter applies also to bamboos and other materials of a woody nature.

Subheading note

For the purposes of subheadings 4403 41 to 4403 49, 4407 24 to 4407 29, 4408 31 to 4408 39 and 4412 13 to 4412 99, the expression ‘tropical wood’ means one of the following types of wood: abura, acajou d'Afrique, afrormosia, ako, alan, andiroba, aningré, avodiré, azobé, balau, balsa, bossé clair, bossé foncé, cativo, cedro, dabema, dark red meranti, dibétou, doussié, framiré, freijo, fromager, fuma, geronggang, ilomba, imbuia, ipé, iroko, jaboty, jelutong, jequitiba, jongkong, kapur, kempas, keruing, kosipo, kotibé, koto, light red meranti, limba, louro, maçaranduba, mahogany, makoré, mandioqueira, mansonia, mengkulang, meranti bakau, merawan, merbau, merpauh, mersawa, moabi, niangon, nyatoh, obeche, okoumé, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de Guatemala, palissandre de Para, palissandre de Rio, palissandre de Rose, pau Amarelo, pau marfim, pulai, punah, quaruba, ramin, sapelli, saqui-saqui, sepetir, sipo, sucupira, suren, tauari, teak, tiama, tola, virola, white lauan, white meranti, white seraya, yellow meranti.

Additional notes

1.	For the purposes of heading 4405, ‘wood flour’ means wood powder of which not more than 8 % by weight is retained by a sieve with an aperture of 0,63 mm.

For the purposes of subheadings 4414 00 10, 4418 10 10, 4418 20 10, 4419 00 10, 4420 10 11 and 4420 90 91, ‘tropical wood’ means the following tropical woods: okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany (Swietenia spp.), imbuia, balsa, palissandre de Rio, palissandre de Para and palissandre de Rose.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
4401	Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms:
4401 10 00	Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms	Free	—
	Wood in chips or particles:
4401 21 00	Coniferous	Free	—
4401 22 00	Non-coniferous	Free	—
4401 30	Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms:
4401 30 10	Sawdust	Free	—
4401 30 90	Other	Free	—
4402 00 00	Wood charcoal (including shell or nut charcoal), whether or not agglomerated	Free	—
4403	Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared:
4403 10 00	Treated with paint, stains, creosote or other preservatives	Free	m3
4403 20	Other, coniferous:
	Spruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.):
4403 20 11	Sawlogs	Free	m3
4403 20 19	Other	Free	m3
	Pine of the species ‘Pinus sylvestris L.’:
4403 20 31	Sawlogs	Free	m3
4403 20 39	Other	Free	m3
	Other:
4403 20 91	Sawlogs	Free	m3
4403 20 99	Other	Free	m3
	Other, of tropical wood specified in subheading note 1 to this chapter:
4403 41 00	Dark red meranti, light red meranti and meranti bakau	Free	m3
4403 49	Other:
4403 49 10	Sapelli, acajou d'Afrique and iroko	Free	m3
4403 49 20	Okoumé	Free	m3
4403 49 40	Sipo	Free	m3
4403 49 95	Other	Free	m3
	Other:
4403 91	Of oak (Quercus spp.):
4403 91 10	Sawlogs	Free	m3
4403 91 90	Other	Free	m3
4403 92	Of beech (Fagus spp.):
4403 92 10	Sawlogs	Free	m3
4403 92 90	Other	Free	m3
4403 99	Other:
4403 99 10	Of poplar	Free	m3
4403 99 30	Of eucalyptus	Free	m3
	Of birch:
4403 99 51	Sawlogs	Free	m3
4403 99 59	Other	Free	m3
4403 99 95	Other	Free	m3
4404	Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like:
4404 10 00	Coniferous	Free	—
4404 20 00	Non-coniferous	Free	—
4405 00 00	Wood wool; wood flour	Free	—
4406	Railway or tramway sleepers (cross-ties) of wood:
4406 10 00	Not impregnated	Free	m3
4406 90 00	Other	Free	m3
4407	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm:
4407 10	Coniferous:
4407 10 15	Sanded; end-jointed, whether or not planed or sanded	Free	m3
	Other:
	Planed:
4407 10 31	Spruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)	Free	m3
4407 10 33	Pine of the species ‘Pinus sylvestris L.’	Free	m3
4407 10 38	Other	Free	m3
	Other:
4407 10 91	Spruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)	Free	m3
4407 10 93	Pine of the species ‘Pinus sylvestris L.’	Free	m3
4407 10 98	Other	Free	m3
	Of tropical wood specified in subheading note 1 to this chapter:
4407 24	Virola, mahogany (Swietenia spp.), imbuia and balsa:
4407 24 15	Sanded; end-jointed, whether or not planed or sanded	4,9 (138)	—
	Other:
4407 24 30	Planed	4 (139)	m3
4407 24 90	Other	Free	m3
4407 25	Dark red meranti, light red meranti and meranti bakau:
4407 25 10	End-jointed, whether or not planed or sanded	4,9 (138)	—
	Other:
4407 25 30	Planed	4 (139)	m3
4407 25 50	Sanded	4,9 (138)	—
4407 25 90	Other	Free	m3
4407 26	White lauan, white meranti, white seraya, yellow meranti and alan:
4407 26 10	End-jointed, whether or not planed or sanded	4,9 (138)	—
	Other:
4407 26 30	Planed	4 (139)	m3
4407 26 50	Sanded	4,9 (138)	—
4407 26 90	Other	Free	m3
4407 29	Other:
4407 29 05	End-jointed, whether or not planed or sanded	4,9 (138)	—
	Other:
	Keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, palissandre de Rio, palissandre de Para and palissandre de Rose:
	Planed:
4407 29 20	Palissandre de Rio, palissandre de Para and palissandre de Rose	4,9 (139)	m3
4407 29 30	Other	4 (139)	m3
4407 29 50	Sanded	4,9 (138)	—
	Other:
4407 29 61	Azobé	Free	m3
4407 29 69	Other	Free	m3
	Other:
4407 29 83	Planed	4 (139)	m3
4407 29 85	Sanded	4,9 (138)	—
4407 29 95	Other	Free	m3
	Other:
4407 91	Of oak (Quercus spp.):
4407 91 15	Sanded; end-jointed, whether or not planed or sanded	Free	—
	Other:
	Planed:
4407 91 31	Blocks, strips and friezes for parquet or wood block flooring, not assembled	Free	m2
4407 91 39	Other	Free	m3
4407 91 90	Other	Free	m3
4407 92 00	Of beech (Fagus spp.)	Free	m3
4407 99	Other:
4407 99 10	End-jointed, whether or not planed or sanded	Free	—
	Other:
4407 99 30	Planed	Free	m3
4407 99 50	Sanded	2,5	—
	Other:
4407 99 91	Of poplar	Free	m3
4407 99 96	Of tropical wood	Free	m3
4407 99 97	Other	Free	m3
4408	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 6 mm:
4408 10	Coniferous:
4408 10 15	Planed; sanded; end-jointed, whether or not planed or sanded	3	—
	Other:
4408 10 91	Small boards for the manufacture of pencils (136)	Free	—
	Other:
4408 10 93	Of a thickness not exceeding 1 mm	4	m3
4408 10 99	Of a thickness exceeding 1 mm	4	m3
	Of tropical wood specified in subheading note 1 to this chapter:
4408 31	Dark red meranti, light red meranti and meranti bakau:
4408 31 11	End-jointed, whether or not planed or sanded	4,9	—
	Other:
4408 31 21	Planed	4	m3
4408 31 25	Sanded	4,9	—
4408 31 30	Other	6	m3
4408 39	Other:
	White lauan, sipo, limba, okoumé, obeche, acajou d'Afrique, sapelli, virola, mahogany (Swietenia spp.), palissandre de Rio, palissandre de Para and palissandre de Rose:
4408 39 15	Sanded; end-jointed, whether or not planed or sanded	4,9	—
	Other:
4408 39 21	Planed	4	m3
	Other:
4408 39 31	Of a thickness not exceeding 1 mm	6	m3
4408 39 35	Of a thickness exceeding 1 mm	6	m3
	Other:
4408 39 55	Planed; sanded; end-jointed, whether or not planed or sanded	3	—
	Other:
4408 39 70	Small boards for the manufacture of pencils (136)	Free	—
	Other:
4408 39 85	Of a thickness not exceeding 1 mm	4	m3
4408 39 95	Of a thickness exceeding 1 mm	4	m3
4408 90	Other:
4408 90 15	Planed; sanded; end-jointed, whether or not planed or sanded	3	—
	Other:
4408 90 35	Small boards for the manufacture of pencils (136)	Free	—
	Other:
4408 90 85	Of a thickness not exceeding 1 mm	4	m3
4408 90 95	Of a thickness exceeding 1 mm	4	m3
4409	Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:
4409 10	Coniferous:
4409 10 11	Mouldings for frames for paintings, photographs, mirrors or similar objects	Free	m
4409 10 18	Other	Free	—
4409 20	Non-coniferous:
4409 20 11	Mouldings for frames for paintings, photographs, mirrors or similar objects	Free	m
	Other:
4409 20 91	Blocks, strips and friezes for parquet or wood block flooring, not assembled	Free	m2
4409 20 98	Other	Free	—
4410	Particle board and similar board (for example, oriented strand board and waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances:
	Oriented strand board and waferboard, of wood:
4410 21 00	Unworked or not further worked than sanded	7	m3
4410 29 00	Other	7	m3
	Other, of wood:
4410 31 00	Unworked or not further worked than sanded	7	m3
4410 32 00	Surface-covered with melamine-impregnated paper	7	m3
4410 33 00	Surface-covered with decorative laminates of plastics	7	m3
4410 39 00	Other	7	m3
4410 90 00	Other	7	m3
4411	Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances:
	Fibreboard of a density exceeding 0,8 g/cm3:
4411 11	Not mechanically worked or surface covered:
4411 11 10	Medium density fibreboard (MDF)	7	m2
4411 11 90	Other	7	m2
4411 19	Other:
4411 19 10	Medium density fibreboard (MDF)	7	m2
4411 19 90	Other	7	m2
	Fibreboard of a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3:
4411 21	Not mechanically worked or surface covered:
4411 21 10	Medium density fibreboard (MDF)	7	m2
4411 21 90	Other	7	m2
4411 29	Other:
4411 29 10	Medium density fibreboard (MDF)	7	m2
4411 29 90	Other	7	m2
	Fibreboard of a density exceeding 0,35 g/cm3 but not exceeding 0,5 g/cm3:
4411 31	Not mechanically worked or surface covered:
4411 31 10	Medium density fibreboard (MDF)	7	m2
4411 31 90	Other	7	m2
4411 39	Other:
4411 39 10	Medium density fibreboard (MDF)	7	m2
4411 39 90	Other	7	m2
	Other:
4411 91 00	Not mechanically worked or surface covered	7	m2
4411 99 00	Other	7	m2
4412	Plywood, veneered panels and similar laminated wood:
	Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm thickness:
4412 13	With at least one outer ply of tropical wood specified in subheading note 1 to this chapter:
4412 13 10	Of dark red meranti, light red meranti, white lauan, sipo, limba, obeche, okoumé, acajou d'Afrique, sapelli, virola, mahogany (Swietenia spp.), palissandre de Rio, palissandre de Para and palissandre de Rose	10	m3
4412 13 90	Other	7	m3
4412 14 00	Other, with at least one outer ply of non-coniferous wood	7	m3
4412 19 00	Other	7 (137)	m3
	Other, with at least one outer ply of non-coniferous wood:
4412 22	With at least one ply of tropical wood specified in subheading note 1 to this chapter:
4412 22 10	Containing at least one layer of particle board	6	m3
	Other:
4412 22 91	Blockboard, laminboard and battenboard	10	m3
4412 22 99	Other	10	m3
4412 23 00	Other, containing at least one layer of particle board	6	m3
4412 29	Other:
4412 29 20	Blockboard, laminboard and battenboard	10	m3
4412 29 80	Other	10	m3
	Other:
4412 92	With at least one ply of tropical wood specified in subheading note 1 to this chapter:
4412 92 10	Containing at least one layer of particle board	6	m3
	Other:
4412 92 91	Blockboard, laminboard and battenboard	6	m3
4412 92 99	Other	10 (137)	m3
4412 93 00	Other, containing at least one layer of particle board	6	m3
4412 99	Other:
4412 99 20	Blockboard, laminboard and battenboard	6	m3
4412 99 80	Other	10 (137)	m3
4413 00 00	Densified wood, in blocks, plates, strips or profile shapes	Free	m3
4414 00	Wooden frames for paintings, photographs, mirrors or similar objects:
4414 00 10	Of tropical wood, as specified in additional note 2 to this chapter	5,1 (138)	—
4414 00 90	Of other wood	Free	—
4415	Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood:
4415 10	Cases, boxes, crates, drums and similar packings; cable-drums:
4415 10 10	Cases, boxes, crates, drums and similar packings	4	—
4415 10 90	Cable-drums	3	—
4415 20	Pallets, box pallets and other load boards; pallet collars:
4415 20 20	Flat pallets; pallet collars	3	p/st
4415 20 90	Other	4	—
4416 00 00	Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves	Free	—
4417 00 00	Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood	Free	—
4418	Builders' joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes:
4418 10	Windows, French windows and their frames:
4418 10 10	Of tropical wood, as specified in additional note 2 to this chapter	3	p/st (140)
4418 10 50	Coniferous	3	p/st (140)
4418 10 90	Other	3	p/st (140)
4418 20	Doors and their frames and thresholds:
4418 20 10	Of tropical wood, as specified in additional note 2 to this chapter	6 (141)	p/st (142)
4418 20 50	Coniferous	Free	p/st (142)
4418 20 80	Of other wood	Free	p/st (142)
4418 30	Parquet panels:
4418 30 10	For mosaic floors	3	m2
	Other:
4418 30 91	Composed of two or more layers of wood	Free	m2
4418 30 99	Other	Free	m2
4418 40 00	Shuttering for concrete constructional work	Free	—
4418 50 00	Shingles and shakes	Free	—
4418 90	Other:
4418 90 10	Glue-laminated timber	Free	—
4418 90 90	Other	Free	—
4419 00	Tableware and kitchenware, of wood:
4419 00 10	Of tropical wood, as specified in additional note 2 to this chapter	3 (143)	—
4419 00 90	Of other wood	Free	—
4420	Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94:
4420 10	Statuettes and other ornaments, of wood:
4420 10 11	Of tropical wood, as specified in additional note 2 to this chapter	6 (141)	—
4420 10 19	Of other wood	Free	—
4420 90	Other:
4420 90 10	Wood marquetry and inlaid wood	4	m3
	Other:
4420 90 91	Of tropical wood, as specified in additional note 2 to this chapter	6 (141)	—
4420 90 99	Other	Free	—
4421	Other articles of wood:
4421 10 00	Clothes hangers	Free	p/st
4421 90	Other:
4421 90 91	Of fibreboard	4	—
4421 90 98	Other	Free	—

CHAPTER 45

CORK AND ARTICLES OF CORK

Note

This chapter does not cover:

(a)	footwear or parts of footwear of Chapter 64;

(b)	headgear or parts of headgear of Chapter 65; or

(c)	articles of Chapter 95 (for example, toys, games, sports requisites).

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
4501	Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork:
4501 10 00	Natural cork, raw or simply prepared	Free	—
4501 90 00	Other	Free	—
4502 00 00	Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)	Free	—
4503	Articles of natural cork:
4503 10	Corks and stoppers:
4503 10 10	Cylindrical	4,7	—
4503 10 90	Other	4,7	—
4503 90 00	Other	4,7	—
4504	Agglomerated cork (with or without a binding substance) and articles of agglomerated cork:
4504 10	Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs:
	Corks and stoppers:
4504 10 11	For sparkling wine, including those with discs of natural cork	4,7	—
4504 10 19	Other	4,7	—
	Other:
4504 10 91	With a binding substance	4,7	—
4504 10 99	Other	4,7	—
4504 90	Other:
4504 90 10	Gaskets, washers and other seals, for use in civil aircraft (144)	Free	—
	Other:
4504 90 91	Corks and stoppers	4,7	—
4504 90 99	Other	4,7	—

CHAPTER 46

MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

Notes

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, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.

This chapter does not cover:

(a)	wallcoverings of heading 4814;

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

(c)	footwear or headgear or parts thereof of Chapter 64 or 65;

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

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

For the purposes of heading 4601, the expression ‘plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands’ means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
4601	Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens):
4601 20	Mats, matting and screens of vegetable materials:
4601 20 10	Of plaits or similar products of plaiting materials	3,7	—
4601 20 90	Other	2,2	—
	Other:
4601 91	Of vegetable materials:
4601 91 05	Plaits and similar products of plaiting materials, whether or not assembled into strips	Free	—
	Other:
4601 91 10	Of plaits or similar products of plaiting materials	3,7	—
4601 91 90	Other	2,2	—
4601 99	Other:
4601 99 05	Plaits and similar products of plaiting materials, whether or not assembled into strips	1,7	—
	Other:
4601 99 10	Of plaits or similar products of plaiting materials	4,7	—
4601 99 90	Other	2,7	—
4602	Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah:
4602 10	Of vegetable materials:
4602 10 10	Straw envelopes for bottles	1,7	—
	Other:
4602 10 91	Basketwork, wickerwork and other articles, made directly to shape from plaiting materials	3,7	—
4602 10 99	Other	3,7	—
4602 90 00	Other	4,7	—

SECTION X

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

CHAPTER 47

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD

Note

For the purposes of heading 4702, the expression ‘chemical wood pulp, dissolving grades’ means chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or sulphate wood pulp or of 88 % or more for sulphite wood pulp after one hour in a caustic soda solution containing 18 % sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp an ash content that does not exceed 0,15 % by weight.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
4701 00	Mechanical wood pulp:
4701 00 10	Thermo-mechanical wood pulp	Free	kg 90 % sdt
4701 00 90	Other	Free	kg 90 % sdt
4702 00 00	Chemical wood pulp, dissolving grades	Free	kg 90 % sdt
4703	Chemical wood pulp, soda or sulphate, other than dissolving grades:
	Unbleached:
4703 11 00	Coniferous	Free	kg 90 % sdt
4703 19 00	Non-coniferous	Free	kg 90 % sdt
	Semi-bleached or bleached:
4703 21 00	Coniferous	Free	kg 90 % sdt
4703 29 00	Non-coniferous	Free	kg 90 % sdt
4704	Chemical wood pulp, sulphite, other than dissolving grades:
	Unbleached:
4704 11 00	Coniferous	Free	kg 90 % sdt
4704 19 00	Non-coniferous	Free	kg 90 % sdt
	Semi-bleached or bleached:
4704 21 00	Coniferous	Free	kg 90 % sdt
4704 29 00	Non-coniferous	Free	kg 90 % sdt
4705 00 00	Wood pulp obtained by a combination of mechanical and chemical pulping processes	Free	kg 90 % sdt
4706	Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material:
4706 10 00	Cotton linters pulp	Free	—
4706 20 00	Pulps of fibres derived from recovered (waste and scrap) paper or paperboard	Free	kg 90 % sdt
	Other:
4706 91 00	Mechanical	Free	kg 90 % sdt
4706 92 00	Chemical	Free	kg 90 % sdt
4706 93 00	Semi-chemical	Free	kg 90 % sdt
4707	Recovered (waste and scrap) paper or paperboard:
4707 10 00	Unbleached kraft paper or paperboard or corrugated paper or paperboard	Free	—
4707 20 00	Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass	Free	—
4707 30	Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter):
4707 30 10	Old and unsold newspapers and magazines, telephone directories, brochures and printed advertising material	Free	—
4707 30 90	Other	Free	—
4707 90	Other, including unsorted waste and scrap:
4707 90 10	Unsorted	Free	—
4707 90 90	Sorted	Free	—

CHAPTER 48

PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

Notes

1.	For the purposes of this chapter, except where the context otherwise requires, a reference to ‘paper’ includes references to paperboard (irrespective of thickness or weight per m2).

This chapter does not cover:

(a)	articles of Chapter 30;

(b)	stamping foils of heading 3212;

(c)	perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);

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

(e)	sensitised paper or paperboard of headings 3701 to 3704;

(f)	paper impregnated with diagnostic or laboratory reagents (heading 3822);

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

(h)	articles of heading 4202 (for example, travel goods);

(ij)	articles of Chapter 46 (manufactures of plaiting material);

(k)	paper yarn or textile articles of paper yarn (Section XI);

(l)	articles of Chapter 64 or 65;

(m)	abrasive paper or paperboard (heading 6805) or paper- or paperboard-backed mica (heading 6814) (paper and paperboard coated with mica powder are, however, to be classified in this chapter);

(n)	metal foil backed with paper or paperboard (Section XV);

(o)	articles of heading 9209; or

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

Subject to the provisions of note 7, headings 4801 to 4805 include paper and paperboard which have been subjected to calendering, supercalendering, glazing or similar finishing, false watermarking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

In this chapter, the expression ‘newsprint’ means uncoated paper of a kind used for the printing of newspapers, of which not less than 65 % by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2,5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2.

For the purposes of heading 4802, the expressions ‘paper and paperboard, of a kind used for writing, printing or other graphic purposes’ and ‘non-perforated punchcards and punch-tape paper’ mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:

—

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

(a)

containing 10 % or more of fibres obtained by a mechanical or chemi-mechanical process, and

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

2.	coloured throughout the mass; or

(b)

containing more than 8 % ash, and

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

2.	coloured throughout the mass; or

(c)	containing more than 3 % ash and having a brightness of 60 % or more; or

(d)	containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %, and a burst index equal to or less than 2,5 kPa·m2/g; or

(e)	containing 3 % ash or less, having a brightness of 60 % or more and a burst index equal to or less than 2,5 kPa·m2/g.

—

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

(a)	coloured throughout the mass; or

(b)

having a brightness of 60 % or more, and

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

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

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

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

6.	In this chapter, ‘kraft paper and paperboard’ means paper and paperboard of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.

Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in the nomenclature.

Headings 4801 and 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:

(a)	in strips or rolls of a width exceeding 36 cm; or

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

For the purposes of heading 4814, the expression ‘wallpaper and similar wallcoverings’ applies only to:

(a)

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

(i)	grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (e.g. with textile flock), whether or not coated or covered with transparent protective plastics;

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

(iii)

coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or

(iv)	covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;

(b)	borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;

(c)	wallcoverings 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 wallcoverings are to be classified in heading 4815.

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

11.	Heading 4823 applies, inter alia, to perforated paper or paperboard cards for jacquard or similar machines and paper lace.

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

Subheading notes

For the purposes of subheadings 4804 11 and 4804 19, ‘kraftliner’ means machine-finished or machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.

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

For the purposes of subheadings 4804 21 and 4804 29, ‘sack kraft paper’ means machine-finished paper, of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/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:

Weight (g/m2)	Minimum tear (mN)		Minimum tensile (kN/m)
Weight (g/m2)	Machine direction	Machine direction plus cross direction	Cross direction	Machine direction plus cross direction
60	700	1 510	1,9	6
70	830	1 790	2,3	7,2
80	965	2 070	2,8	8,3
100	1 230	2 635	3,7	10,6
115	1 425	3 060	4,4	12,3

For the purposes of subheading 4805 11, ‘semi-chemical fluting paper’ means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,8 newtons/g/m2 at 50 % relative humidity, at 23 °C.

4.	Subheading 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a semi-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 °C.

Subheadings 4805 24 and 4805 25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa·m2/g.

For the purposes of subheading 4805 30, ‘sulphite wrapping paper’ means machine-glazed paper, of which more than 40 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index of not less than 1,47 kPa·m2/g.

For the purposes of subheading 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 fibre content consists of wood fibres obtained by a mechanical process.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
4801 00 00	Newsprint, in rolls or sheets	Free	—
4802	Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard:
4802 10 00	Handmade paper and paperboard	Free	—
4802 20 00	Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard	Free	—
4802 30 00	Carbonising base paper	Free	—
4802 40	Wallpaper base:
4802 40 10	Not containing fibres obtained by a mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres	Free	—
4802 40 90	Other	Free	—
	Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres:
4802 54 00	Weighing less than 40 g/m2	Free	—
4802 55	Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls:
4802 55 10	Weighing 40 g/m2 or more but less than 60 g/m2	Free	—
4802 55 20	Weighing 60 g/m2 or more but less than 75 g/m2	Free	—
4802 55 30	Weighing 75 g/m2 or more but less than 80 g/m2	Free	—
4802 55 90	Weighing 80 g/m2 or more	Free	—
4802 56	Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:
4802 56 10	With one side measuring 297 mm and the other side measuring 210 mm (A4 format)	Free	—
4802 56 90	Other	Free	—
4802 57 00	Other, weighing 40 g/m2 or more but not more than 150 g/m2	Free	—
4802 58	Weighing more than 150 g/m2:
4802 58 10	In rolls	Free	—
4802 58 90	Other	Free	—
	Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:
4802 61	In rolls:
4802 61 20	Weighing less than 72 g/m2 and of which more than 50 % by weight of the total fibre content consists of fibres obtained by a mechanical process	Free	—
4802 61 80	Other	Free	—
4802 62 00	In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state	Free	—
4802 69 00	Other	Free	—
4803 00	Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets:
4803 00 10	Cellulose wadding	Free	—
	Creped paper and webs of cellulose fibres (tissues), weighing, per ply:
4803 00 31	Not more than 25 g/m2	Free	—
4803 00 39	More than 25 g/m2	Free	—
4803 00 90	Other	Free	—
4804	Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803:
	Kraftliner:
4804 11	Unbleached:
	Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process:
4804 11 11	Weighing less than 150 g/m2	Free	—
4804 11 15	Weighing 150 g/m2 or more but less than 175 g/m2	Free	—
4804 11 19	Weighing 175 g/m2 or more	Free	—
4804 11 90	Other	Free	—
4804 19	Other:
	Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process:
	Composed of one or more layers unbleached and an outside layer bleached, semi-bleached or coloured, weighing per m2:
4804 19 11	Less than 150 g	Free	—
4804 19 15	150 g or more but less than 175 g	Free	—
4804 19 19	175 g or more	Free	—
	Other, weighing per m2:
4804 19 31	Less than 150 g	Free	—
4804 19 38	150 g or more	Free	—
4804 19 90	Other	Free	—
	Sack kraft paper:
4804 21	Unbleached:
4804 21 10	Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process	Free	—
4804 21 90	Other	Free	—
4804 29	Other:
4804 29 10	Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process	Free	—
4804 29 90	Other	Free	—
	Other kraft paper and paperboard weighing 150 g/m2 or less:
4804 31	Unbleached:
	Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process:
4804 31 51	Kraft electro-technical insulating paper	Free	—
4804 31 58	Other	Free	—
4804 31 80	Other	Free	—
4804 39	Other:
	Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process:
4804 39 51	Bleached uniformly throughout the mass	Free	—
4804 39 58	Other	Free	—
4804 39 80	Other	Free	—
	Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2:
4804 41	Unbleached:
4804 41 10	Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process	Free	—
	Other:
4804 41 91	Saturating kraft	Free	—
4804 41 99	Other	Free	—
4804 42	Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process:
4804 42 10	Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process	Free	—
4804 42 90	Other	Free	—
4804 49	Other:
4804 49 10	Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process	Free	—
4804 49 90	Other	Free	—
	Other kraft paper and paperboard weighing 225 g/m2 or more:
4804 51	Unbleached:
4804 51 10	Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process	Free	—
4804 51 90	Other	Free	—
4804 52	Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process:
4804 52 10	Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process	Free	—
4804 52 90	Other	Free	—
4804 59	Other:
4804 59 10	Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process	Free	—
4804 59 90	Other	Free	—
4805	Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter:
	Fluting paper:
4805 11 00	Semi-chemical fluting paper	Free	—
4805 12 00	Straw fluting paper	Free	—
4805 19	Other:
4805 19 10	Wellenstoff	Free	—
4805 19 90	Other	Free	—
	Testliner (recycled liner board):
4805 24 00	Weighing 150 g/m2 or less	Free	—
4805 25 00	Weighing more than 150 g/m2	Free	—
4805 30	Sulphite wrapping paper:
4805 30 10	Weighing less than 30 g/m2	Free	—
4805 30 90	Weighing 30 g/m2 or more	Free	—
4805 40 00	Filter paper and paperboard	Free	—
4805 50 00	Felt paper and paperboard	Free	—
	Other:
4805 91 00	Weighing 150 g/m2 or less	Free	—
4805 92 00	Weighing more than 150 g/m2 but less than 225 g/m2	Free	—
4805 93	Weighing 225 g/m2 or more:
4805 93 20	Made from recovered paper	Free	—
4805 93 80	Other	Free	—
4806	Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets:
4806 10 00	Vegetable parchment	Free	—
4806 20 00	Greaseproof papers	Free	—
4806 30 00	Tracing papers	Free	—
4806 40	Glassine and other glazed transparent or translucent papers:
4806 40 10	Glassine papers	Free	—
4806 40 90	Other	Free	—
4807 00	Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets:
4807 00 30	Made from recovered paper, whether or not covered with paper	Free	—
4807 00 80	Other	Free	—
4808	Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803:
4808 10 00	Corrugated paper and paperboard, whether or not perforated	Free	—
4808 20 00	Sack kraft paper, creped or crinkled, whether or not embossed or perforated	Free	—
4808 30 00	Other kraft paper, creped or crinkled, whether or not embossed or perforated	Free	—
4808 90 00	Other	Free	—
4809	Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets:
4809 10 00	Carbon or similar copying papers	Free	—
4809 20	Self-copy paper:
4809 20 10	In rolls	Free	—
4809 20 90	In sheets	Free	—
4809 90 00	Other	Free	—
4810	Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size:
	Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres:
4810 13	In rolls:
4810 13 20	Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard, weighing not more than 150 g/m2	Free	—
4810 13 80	Other	Free	—
4810 14	In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:
4810 14 20	Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard, weighing not more than 150 g/m2	Free	—
4810 14 80	Other	Free	—
4810 19	Other:
4810 19 10	Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard, weighing not more than 150 g/m2	Free	—
4810 19 90	Other	Free	—
	Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:
4810 22	Lightweight coated paper:
4810 22 10	In rolls of a width exceeding 15 cm or in sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state	Free	—
4810 22 90	Other	Free	—
4810 29	Other:
4810 29 30	In rolls	Free	—
4810 29 80	Other	Free	—
	Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes:
4810 31 00	Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less	Free	—
4810 32	Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2:
4810 32 10	Coated with kaolin	Free	—
4810 32 90	Other	Free	—
4810 39 00	Other	Free	—
	Other paper and paperboard:
4810 92	Multi-ply:
4810 92 10	Each layer bleached	Free	—
4810 92 30	With only one outer layer bleached	Free	—
4810 92 90	Other	Free	—
4810 99	Other:
4810 99 10	Bleached paper and paperboard, coated with kaolin	Free	—
4810 99 30	Coated with mica powder	Free	—
4810 99 90	Other	Free	—
4811	Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810:
4811 10 00	Tarred, bituminised or asphalted paper and paperboard	Free	—
	Gummed or adhesive paper and paperboard:
4811 41	Self-adhesive:
4811 41 20	Of a width not exceeding 10 cm, the coating of which consists of unvulcanised natural or synthetic rubber	Free	—
4811 41 90	Other	Free	—
4811 49 00	Other	Free	—
	Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives):
4811 51 00	Bleached, weighing more than 150 g/m2	Free	—
4811 59 00	Other	Free	—
4811 60 00	Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol	Free	—
4811 90 00	Other paper, paperboard, cellulose wadding and webs of cellulose fibres	Free	—
4812 00 00	Filter blocks, slabs and plates, of paper pulp	Free	—
4813	Cigarette paper, whether or not cut to size or in the form of booklets or tubes:
4813 10 00	In the form of booklets or tubes	Free	—
4813 20 00	In rolls of a width not exceeding 5 cm	Free	—
4813 90 00	Other	Free	—
4814	Wallpaper and similar wallcoverings; window transparencies of paper:
4814 10 00	‘Ingrain’ paper	Free	—
4814 20 00	Wallpaper and similar wallcoverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics	Free	—
4814 30 00	Wallpaper and similar wallcoverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallel strands or woven	Free	—
4814 90	Other:
4814 90 10	Wallpaper and similar wallcoverings, consisting of grained, embossed, surface-coloured, design-printed or otherwise surface-decorated paper, coated or covered with transparent protective plastics	Free	—
4814 90 90	Other	Free	—
4815 00 00	Floor coverings on a base of paper or of paperboard, whether or not cut to size	Free	m2
4816	Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes:
4816 10 00	Carbon or similar copying papers	Free	—
4816 20 00	Self-copy paper	Free	—
4816 30 00	Duplicator stencils	Free	—
4816 90 00	Other	Free	—
4817	Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery:
4817 10 00	Envelopes	Free	—
4817 20 00	Letter cards, plain postcards and correspondence cards	Free	—
4817 30 00	Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	Free	—
4818	Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres:
4818 10	Toilet paper:
4818 10 10	Weighing, per ply, 25 g/m2 or less	Free	—
4818 10 90	Weighing, per ply, more than 25 g/m2	Free	—
4818 20	Handkerchiefs, cleansing or facial tissues and towels:
4818 20 10	Handkerchiefs and cleansing or facial tissues	Free	—
	Hand towels:
4818 20 91	In rolls	Free	—
4818 20 99	Other	Free	—
4818 30 00	Tablecloths and serviettes	Free	—
4818 40	Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles:
	Sanitary towels, tampons and similar articles:
4818 40 11	Sanitary towels	Free	—
4818 40 13	Tampons	Free	—
4818 40 19	Other	Free	—
4818 40 90	Napkins and napkin liners for babies and similar sanitary articles	Free	—
4818 50 00	Articles of apparel and clothing accessories	Free	—
4818 90	Other:
4818 90 10	Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale	Free	—
4818 90 90	Other	Free	—
4819	Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard, of a kind used in offices, shops or the like:
4819 10 00	Cartons, boxes and cases, of corrugated paper or paperboard	Free	—
4819 20 00	Folding cartons, boxes and cases, of non-corrugated paper or paperboard	Free	—
4819 30 00	Sacks and bags, having a base of a width of 40 cm or more	Free	—
4819 40 00	Other sacks and bags, including cones	Free	—
4819 50 00	Other packing containers, including record sleeves	Free	—
4819 60 00	Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like	Free	—
4820	Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard:
4820 10	Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles:
4820 10 10	Registers, account books, order books and receipt books	Free	—
4820 10 30	Notebooks, letter pads and memorandum pads	Free	—
4820 10 50	Diaries	Free	—
4820 10 90	Other	Free	—
4820 20 00	Exercise books	Free	—
4820 30 00	Binders (other than book covers), folders and file covers	Free	—
4820 40	Manifold business forms and interleaved carbon sets:
4820 40 10	Continuous forms	Free	—
4820 40 90	Other	Free	—
4820 50 00	Albums for samples or for collections	Free	—
4820 90 00	Other	Free	—
4821	Paper or paperboard labels of all kinds, whether or not printed:
4821 10	Printed:
4821 10 10	Self-adhesive	Free	—
4821 10 90	Other	Free	—
4821 90	Other:
4821 90 10	Self-adhesive	Free	—
4821 90 90	Other	Free	—
4822	Bobbins, spools, cops and similar supports, of paper pulp, paper or paperboard (whether or not perforated or hardened):
4822 10 00	Of a kind used for winding textile yarn	Free	—
4822 90 00	Other	Free	—
4823	Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres:
	Gummed or adhesive paper, in strips or rolls:
4823 12 00	Self-adhesive	Free	—
4823 19 00	Other	Free	—
4823 20 00	Filter paper and paperboard	Free	—
4823 40 00	Rolls, sheets and dials, printed for self-recording apparatus	Free	—
4823 60	Trays, dishes, plates, cups and the like, of paper or paperboard:
4823 60 10	Trays, dishes and plates	Free	—
4823 60 90	Other	Free	—
4823 70	Moulded or pressed articles of paper pulp:
4823 70 10	Moulded trays and boxes for packing eggs	Free	—
4823 70 90	Other	Free	—
4823 90	Other:
4823 90 10	Gaskets, washers and other seals, for use in civil aircraft	Free	—
	Other:
4823 90 40	Paper and paperboard, of a kind used for writing, printing or other graphic purposes	Free	—
4823 90 80	Other	Free	—

CHAPTER 49

PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS

Notes

This chapter does not cover:

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

(b)	maps, plans or globes, in relief, whether or not printed (heading 9023);

(c)	playing cards or other goods of Chapter 95; or

(d)	original engravings, prints or lithographs (heading 9702), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 9704, antiques of an age exceeding 100 years or other articles of Chapter 97.

2.	For the purposes of Chapter 49, the term ‘printed’ also means reproduced by means of a duplicating machine, produced under the control of an automatic data-processing machine, embossed, photographed, photocopied, thermocopied or typewritten.

3.	Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading 4901, whether or not containing advertising material.

Heading 4901 also covers:

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

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

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

However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 4911.

Subject to note 3 to this chapter, heading 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, yearbooks published by trade associations, tourist propaganda). Such publications are to be classified in heading 4911.

6.	For the purposes of heading 4903, the expression ‘children’ s picture books' means books for children in which the pictures form the principal interest and the text is subsidiary.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
4901	Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets:
4901 10 00	In single sheets, whether or not folded	Free	—
	Other:
4901 91 00	Dictionaries and encyclopaedias, and serial instalments thereof	Free	—
4901 99 00	Other	Free	—
4902	Newspapers, journals and periodicals, whether or not illustrated or containing advertising material:
4902 10 00	Appearing at least four times a week	Free	—
4902 90	Other:
4902 90 10	Appearing once a week	Free	—
4902 90 30	Appearing once a month	Free	—
4902 90 90	Other	Free	—
4903 00 00	Children's picture, drawing or colouring books	Free	—
4904 00 00	Music, printed or in manuscript, whether or not bound or illustrated	Free	—
4905	Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed:
4905 10 00	Globes	Free	—
	Other:
4905 91 00	In book form	Free	—
4905 99 00	Other	Free	—
4906 00 00	Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing	Free	—
4907 00	Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title:
4907 00 10	Postage, revenue and similar stamps	Free	—
4907 00 30	Banknotes	Free	—
4907 00 90	Other	Free	—
4908	Transfers (decalcomanias):
4908 10 00	Transfers (decalcomanias), vitrifiable	Free	—
4908 90 00	Other	Free	—
4909 00	Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings:
4909 00 10	Printed or illustrated postcards	Free	—
4909 00 90	Other	Free	—
4910 00 00	Calendars of any kind, printed, including calendar blocks	Free	—
4911	Other printed matter, including printed pictures and photographs:
4911 10	Trade advertising material, commercial catalogues and the like:
4911 10 10	Commercial catalogues	Free	—
4911 10 90	Other	Free	—
	Other:
4911 91 00	Pictures, designs and photographs	Free	—
4911 99 00	Other	Free	—

SECTION XI

TEXTILES AND TEXTILE ARTICLES

Notes

This section does not cover:

(a)	animal brush-making bristles or hair (heading 0502); horsehair or horsehair waste (heading 0503);

(b)	human hair or articles of human hair (heading 0501, 6703 or 6704), except straining cloth of a kind commonly used in oil-presses or the like (heading 5911);

(c)	cotton linters or other vegetable materials of Chapter 14;

(d)	asbestos of heading 2524 or articles of asbestos or other products of heading 6812 or 6813;

(e)	articles of heading 3005 or 3006 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials); yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 3306;

(f)	sensitised textiles of headings 3701 to 3704;

(g)	monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);

(h)	woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;

(ij)	woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;

(k)	hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 4303 or 4304;

(l)	articles of textile materials of heading 4201 or 4202;

(m)	products or articles of Chapter 48 (for example, cellulose wadding);

(n)	footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;

(o)	hairnets or other headgear or parts thereof of Chapter 65;

(p)	goods of Chapter 67;

(q)	abrasive-coated textile material (heading 6805) and also carbon fibres or articles of carbon fibres of heading 6815;

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

(s)	articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);

(t)	articles of Chapter 95 (for example, toys, games, sports requisites and nets);

(u)	articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter ribbons); or

(v)	articles of Chapter 97.

(A)

Goods classifiable in Chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile 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 heading which occurs last in numerical order among those which equally merit consideration.

(B)

For the purposes of the above rule:

(a)	gimped horsehair yarn (heading 5110) and metallised yarn (heading 5605) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;

(b)	the choice of the appropriate heading shall be effected by determining first the chapter and then the applicable heading within that chapter, disregarding any materials not classified in that chapter;

(c)	when both Chapters 54 and 55 are involved with any other chapter, Chapters 54 and 55 are to be treated as a single chapter;

(d)	where a chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.

(C)	The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in note 3, 4, 5 or 6 below.

(A)

For the purposes of this section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as ‘twine, cordage, ropes and cables’:

(a)	of silk or waste silk, measuring more than 20 000 decitex;

(b)	of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10 000 decitex;

(c)

of true hemp or flax:

(i)	polished or glazed, measuring 1 429 decitex or more; or

(ii)	not polished or glazed, measuring more than 20 000 decitex;

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

(e)	of other vegetable fibres, measuring more than 20 000 decitex; or

(f)	reinforced with metal thread.

(B)

Exceptions:

(a)	yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;

(b)	man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than five turns per metre of Chapter 54;

(c)	silkworm gut of heading 5006, and monofilaments of Chapter 54;

(d)	metallised yarn of heading 5605; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and

(e)	chenille yarn, gimped yarn and loop wale-yarn of heading 5606.

(A)

For the purposes of Chapters 50, 51, 52, 54 and 55, the expression ‘put up for retail sale’ in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:

(a)

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

(i)	85 g in the case of silk, waste silk or man-made filament yarn; or

(ii)	125 g in other cases;

(b)

in balls, hanks or skeins of a weight not exceeding:

(i)	85 g in the case of man-made filament yarn of less than 3 000 decitex, silk or silk waste;

(ii)	125 g in the case of all other yarns of less than 2 000 decitex; or

(iii)

500 g in other cases;

(c)

in hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:

(i)	85 g in the case of silk, waste silk or man-made filament yarn; or

(ii)	125 g in other cases.

(B)

Exceptions:

(a)

single yarn of any textile material, except:

(i)	single yarn of wool or fine animal hair, unbleached; and

(ii)	single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5 000 decitex;

(b)

multiple (folded) or cabled yarn, unbleached:

(i)	of silk or waste silk, however put up; or

(ii)	of other textile material except wool or fine animal hair, in hanks or skeins;

(c)	multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and

(d)

single, multiple (folded) or cabled yarn of any textile material:

(i)	in cross-reeled hanks or skeins; or

(ii)	put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).

For the purposes of headings 5204, 5401 and 5508, the expression ‘sewing thread’ means multiple (folded) or cabled yarn:

(a)	put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1 000 grams;

(b)	dressed for use as sewing thread; and

(c)	with a final ‘Z’ twist.

For the purposes of this section, the expression ‘high-tenacity yarn’ means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:

— single yarn of nylon or other polyamides, or of polyesters:	60 cN/tex,
— multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters:	53 cN/tex,
— single, multiple (folded) or cabled yarn of viscose rayon:	27 cN/tex.

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, tablecloths, scarf squares, blankets);

(c)	hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;

(d)	cut to size and having undergone a process of drawn thread work;

(e)	assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);

(f)	knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.

For the purposes of Chapters 50 to 60:

(a)	Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of note 7 above; and

(b)	Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.

9.	The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.

10.	Elastic products consisting of textile materials combined with rubber threads are classified in this section.

11.	For the purposes of this section, the expression ‘impregnated’ includes ‘dipped’.

12.	For the purposes of this section, the expression ‘polyamides’ includes ‘aramids’.

13.	Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings, even if put up in sets for retail sale. For the purposes of this note, the expression ‘textile garments’ means garments of headings 6101 to 6114 and headings 6201 to 6211.

Subheading notes

In this section and, where applicable, throughout the nomenclature, the following expressions have the meanings hereby assigned to them:

(a)

‘Elastomeric yarn’:

Filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one-and-a-half times its original length.

(b)

‘Unbleached yarn’:

Yarn which:

(i)	has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or

(ii)

is of indeterminate colour (grey yarn), manufactured from garnetted stock.

Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).

(c)

‘Bleached yarn’:

Yarn which:

(i)	has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;

(ii)	consists of a mixture of unbleached and bleached fibres; or

(iii)

is multiple (folded) or cabled and consists of unbleached and bleached yarns.

(d)

‘Coloured (dyed or printed) yarn’:

Yarn which:

(i)	is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;

(ii)	consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;

(iii)

is obtained from slivers or rovings which have been printed; or

(iv)	is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.

The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.

(e)	‘Unbleached woven fabric’: Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.

(f)

‘Bleached woven fabric’:

Woven fabric which:

(i)	has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;

(ii)	consists of bleached yarn; or

(iii)

consists of unbleached and bleached yarn.

(g)

‘Dyed woven fabric’:

Woven fabric which:

(i)	is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or

(ii)	consists of coloured yarn of a single uniform colour.

(h)

‘Woven fabric of yarns of different colours’:

Woven fabric (other than printed woven fabric) which:

(i)	consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);

(ii)	consists of unbleached or bleached yarn and coloured yarn; or

(iii)

consists of marl or mixture yarns.

(In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)

(ij)

‘Printed woven fabric’:

Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.

(The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)

The process of mercerization does not affect the classification of yarns or fabrics within the above categories.

The definitions at e) to (ij) above apply, mutatis mutandis, to knitted or crocheted fabrics.

(k)	‘Plain weave’: A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.

(A)

Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of Chapters 50 to 55 or of heading 5809 consisting of the same textile materials.

(B)

For the application of this rule:

(a)	where appropriate, only the part which determines the classification under interpretative rule 3 shall be taken into account;

(b)	in the case of textile products consisting of a ground fabric and a pile or looped surface, no account shall be taken of the ground fabric;

(c)	in the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.

CHAPTER 50

SILK

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
5001 00 00	Silkworm cocoons suitable for reeling	Free	—
5002 00 00	Raw silk (not thrown)	Free	—
5003	Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock):
5003 10 00	Not carded or combed	Free	—
5003 90 00	Other	Free	—
5004 00	Silk yarn (other than yarn spun from silk waste) not put up for retail sale:
5004 00 10	Unbleached, scoured or bleached	4	—
5004 00 90	Other	4	—
5005 00	Yarn spun from silk waste, not put up for retail sale:
5005 00 10	Unbleached, scoured or bleached	2,9	—
5005 00 90	Other	2,9	—
5006 00	Silk yarn and yarn spun from silk waste, put up for retail sale; silkworm gut:
5006 00 10	Silk yarn	5	—
5006 00 90	Yarn spun from noil or other silk waste; silkworm gut	2,9	—
5007	Woven fabrics of silk or of silk waste:
5007 10 00	Fabrics of noil silk	3	m2
5007 20	Other fabrics, containing 85 % or more by weight of silk or of silk waste other than noil silk:
	Crêpes:
5007 20 11	Unbleached, scoured or bleached	6,9	m2
5007 20 19	Other	6,9	m2
	Pongee, habutai, honan, shantung, corah and similar far eastern fabrics, wholly of silk (not mixed with noil or other silk waste or with other textile materials):
5007 20 21	Plain-woven, unbleached or not further processed than scoured	5,3	m2
	Other:
5007 20 31	Plain-woven	7,5	m2
5007 20 39	Other	7,5	m2
	Other:
5007 20 41	Diaphanous fabrics (open weave)	7,2	m2
	Other:
5007 20 51	Unbleached, scoured or bleached	7,2	m2
5007 20 59	Dyed	7,2	m2
	Of yarns of different colours:
5007 20 61	Of a width exceeding 57 cm but not exceeding 75 cm	7,2	m2
5007 20 69	Other	7,2	m2
5007 20 71	Printed	7,2	m2
5007 90	Other fabrics:
5007 90 10	Unbleached, scoured or bleached	6,9	m2
5007 90 30	Dyed	6,9	m2
5007 90 50	Of yarns of different colours	6,9	m2
5007 90 90	Printed	6,9	m2

CHAPTER 51

WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC

Note

Throughout the nomenclature:

(a)	‘wool’ means the natural fibre grown by sheep or lambs;

(b)	‘fine animal hair’ means the hair of alpaca, llama, vicuna, camel, yak, angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including angora rabbit), hare, beaver, nutria or muskrat;

(c)	‘coarse animal hair’ means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading 0502) and horsehair (heading 0503).

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
5101	Wool, not carded or combed:
	Greasy, including fleece-washed wool:
5101 11 00	Shorn wool	Free	—
5101 19 00	Other	Free	—
	Degreased, not carbonised:
5101 21 00	Shorn wool	Free	—
5101 29 00	Other	Free	—
5101 30 00	Carbonised	Free	—
5102	Fine or coarse animal hair, not carded or combed:
	Fine animal hair:
5102 11 00	Of Kashmir (cashmere) goats	Free	—
5102 19	Other:
5102 19 10	Of angora rabbit	Free	—
5102 19 30	Of alpaca, llama or vicuna	Free	—
5102 19 40	Of camel or yak, or of angora, Tibetan or similar goats	Free	—
5102 19 90	Of rabbit (other than angora rabbit), hare, beaver, nutria or muskrat	Free	—
5102 20 00	Coarse animal hair	Free	—
5103	Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock:
5103 10	Noils of wool or of fine animal hair:
5103 10 10	Not carbonised	Free	—
5103 10 90	Carbonised	Free	—
5103 20	Other waste of wool or of fine animal hair:
5103 20 10	Yarn waste	Free	—
	Other:
5103 20 91	Not carbonised	Free	—
5103 20 99	Carbonised	Free	—
5103 30 00	Waste of coarse animal hair	Free	—
5104 00 00	Garnetted stock of wool or of fine or coarse animal hair	Free	—
5105	Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments):
5105 10 00	Carded wool	2	—
	Wool tops and other combed wool:
5105 21 00	Combed wool in fragments	2	—
5105 29 00	Other	2	—
	Fine animal hair, carded or combed:
5105 31 00	Of Kashmir (cashmere) goats	2	—
5105 39	Other:
5105 39 10	Carded	2	—
5105 39 90	Combed	2	—
5105 40 00	Coarse animal hair, carded or combed	2	—
5106	Yarn of carded wool, not put up for retail sale:
5106 10	Containing 85 % or more by weight of wool:
5106 10 10	Unbleached	3,8	—
5106 10 90	Other	3,8	—
5106 20	Containing less than 85 % by weight of wool:
5106 20 10	Containing 85 % or more by weight of wool and fine animal hair	4 (145)	—
	Other:
5106 20 91	Unbleached	4	—
5106 20 99	Other	4	—
5107	Yarn of combed wool, not put up for retail sale:
5107 10	Containing 85 % or more by weight of wool:
5107 10 10	Unbleached	3,8	—
5107 10 90	Other	3,8	—
5107 20	Containing less than 85 % by weight of wool:
	Containing 85 % or more by weight of wool and fine animal hair:
5107 20 10	Unbleached	4	—
5107 20 30	Other	4	—
	Other:
	Mixed solely or mainly with synthetic staple fibres:
5107 20 51	Unbleached	4	—
5107 20 59	Other	4	—
	Otherwise mixed:
5107 20 91	Unbleached	4	—
5107 20 99	Other	4	—
5108	Yarn of fine animal hair (carded or combed), not put up for retail sale:
5108 10	Carded:
5108 10 10	Unbleached	3,2	—
5108 10 90	Other	3,2	—
5108 20	Combed:
5108 20 10	Unbleached	3,2	—
5108 20 90	Other	3,2	—
5109	Yarn of wool or of fine animal hair, put up for retail sale:
5109 10	Containing 85 % or more by weight of wool or of fine animal hair:
5109 10 10	In balls, hanks or skeins, of a weight exceeding 125 g but not exceeding 500 g	3,8	—
5109 10 90	Other	5	—
5109 90	Other:
5109 90 10	In balls, hanks or skeins, of a weight exceeding 125 g but not exceeding 500 g	5	—
5109 90 90	Other	5	—
5110 00 00	Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale	3,5	—
5111	Woven fabrics of carded wool or of carded fine animal hair:
	Containing 85 % or more by weight of wool or of fine animal hair:
5111 11 00	Of a weight not exceeding 300 g/m2	8	m2
5111 19	Other:
5111 19 10	Of a weight exceeding 300 g/m2 but not exceeding 450 g/m2	8	m2
5111 19 90	Of a weight exceeding 450 g/m2	8	m2
5111 20 00	Other, mixed mainly or solely with man-made filaments	8	m2
5111 30	Other, mixed mainly or solely with man-made staple fibres:
5111 30 10	Of a weight not exceeding 300 g/m2	8	m2
5111 30 30	Of a weight exceeding 300 g/m2 but not exceeding 450 g/m2	8	m2
5111 30 90	Of a weight exceeding 450 g/m2	8	m2
5111 90	Other:
5111 90 10	Containing a total of more than 10 % by weight of textile materials of Chapter 50	7,2	m2
	Other:
5111 90 91	Of a weight not exceeding 300 g/m2	8	m2
5111 90 93	Of a weight exceeding 300 g/m2 but not exceeding 450 g/m2	8	m2
5111 90 99	Of a weight exceeding 450 g/m2	8	m2
5112	Woven fabrics of combed wool or of combed fine animal hair:
	Containing 85 % or more by weight of wool or of fine animal hair:
5112 11 00	Of a weight not exceeding 200 g/m2	8	m2
5112 19	Other:
5112 19 10	Of a weight exceeding 200 g/m2 but not exceeding 375 g/m2	8	m2
5112 19 90	Of a weight exceeding 375 g/m2	8	m2
5112 20 00	Other, mixed mainly or solely with man-made filaments	8	m2
5112 30	Other, mixed mainly or solely with man-made staple fibres:
5112 30 10	Of a weight not exceeding 200 g/m2	8	m2
5112 30 30	Of a weight exceeding 200 g/m2 but not exceeding 375 g/m2	8	m2
5112 30 90	Of a weight exceeding 375 g/m2	8	m2
5112 90	Other:
5112 90 10	Containing a total of more than 10 % by weight of textile materials of Chapter 50	7,2	m2
	Other:
5112 90 91	Of a weight not exceeding 200 g/m2	8	m2
5112 90 93	Of a weight exceeding 200 g/m2 but not exceeding 375 g/m2	8	m2
5112 90 99	Of a weight exceeding 375 g/m2	8	m2
5113 00 00	Woven fabrics of coarse animal hair or of horsehair	5,3	m2

CHAPTER 52

COTTON

Subheading note

For the purposes of subheadings 5209 42 and 5211 42, the expression ‘denim’ means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
5201 00	Cotton, not carded or combed:
5201 00 10	Rendered absorbent or bleached	Free	—
5201 00 90	Other	Free	—
5202	Cotton waste (including yarn waste and garnetted stock):
5202 10 00	Yarn waste (including thread waste)	Free	—
	Other:
5202 91 00	Garnetted stock	Free	—
5202 99 00	Other	Free	—
5203 00 00	Cotton, carded or combed	Free	—
5204	Cotton sewing thread, whether or not put up for retail sale:
	Not put up for retail sale:
5204 11 00	Containing 85 % or more by weight of cotton	4	—
5204 19 00	Other	4	—
5204 20 00	Put up for retail sale	5	—
5205	Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale:
	Single yarn, of uncombed fibres:
5205 11 00	Measuring 714,29 decitex or more (not exceeding 14 metric number)	4	—
5205 12 00	Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)	4	—
5205 13 00	Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)	4	—
5205 14 00	Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)	4	—
5205 15	Measuring less than 125 decitex (exceeding 80 metric number):
5205 15 10	Measuring less than 125 decitex but not less than 83,33 decitex (exceeding 80 metric number but not exceeding 120 metric number)	4,4	—
5205 15 90	Measuring less than 83,33 decitex (exceeding 120 metric number)	4	—
	Single yarn, of combed fibres:
5205 21 00	Measuring 714,29 decitex or more (not exceeding 14 metric number)	4	—
5205 22 00	Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)	4	—
5205 23 00	Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)	4	—
5205 24 00	Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)	4	—
5205 26 00	Measuring less than 125 decitex but not less than 106,38 decitex (exceeding 80 metric number but not exceeding 94 metric number)	4	—
5205 27 00	Measuring less than 106,38 decitex but not less than 83,33 decitex (exceeding 94 metric number but not exceeding 120 metric number)	4	—
5205 28 00	Measuring less than 83,33 decitex (exceeding 120 metric number)	4	—
	Multiple (folded) or cabled yarn, of uncombed fibres:
5205 31 00	Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn)	4	—
5205 32 00	Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	4	—
5205 33 00	Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	4	—
5205 34 00	Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	4	—
5205 35 00	Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	4	—
	Multiple (folded) or cabled yarn, of combed fibres:
5205 41 00	Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn)	4	—
5205 42 00	Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	4	—
5205 43 00	Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	4	—
5205 44 00	Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	4	—
5205 46 00	Measuring per single yarn less than 125 decitex but not less than 106,38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn)	4	—
5205 47 00	Measuring per single yarn less than 106,38 decitex but not less than 83,33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn)	4	—
5205 48 00	Measuring per single yarn less than 83,33 decitex (exceeding 120 metric number per single yarn)	4	—
5206	Cotton yarn (other than sewing thread), containing less than 85 % by weight of cotton, not put up for retail sale:
	Single yarn, of uncombed fibres:
5206 11 00	Measuring 714,29 decitex or more (not exceeding 14 metric number)	4	—
5206 12 00	Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)	4	—
5206 13 00	Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)	4	—
5206 14 00	Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)	4	—
5206 15 00	Measuring less than 125 decitex (exceeding 80 metric number)	4	—
	Single yarn, of combed fibres:
5206 21 00	Measuring 714,29 decitex or more (not exceeding 14 metric number)	4	—
5206 22 00	Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)	4	—
5206 23 00	Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)	4	—
5206 24 00	Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)	4	—
5206 25 00	Measuring less than 125 decitex (exceeding 80 metric number)	4	—
	Multiple (folded) or cabled yarn, of uncombed fibres:
5206 31 00	Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn)	4	—
5206 32 00	Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	4	—
5206 33 00	Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	4	—
5206 34 00	Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	4	—
5206 35 00	Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	4	—
	Multiple (folded) or cabled yarn, of combed fibres:
5206 41 00	Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn)	4	—
5206 42 00	Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	4	—
5206 43 00	Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	4	—
5206 44 00	Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	4	—
5206 45 00	Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	4	—
5207	Cotton yarn (other than sewing thread) put up for retail sale:
5207 10 00	Containing 85 % or more by weight of cotton	5	—
5207 90 00	Other	5	—
5208	Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing not more than 200 g/m2:
	Unbleached:
5208 11	Plain weave, weighing not more than 100 g/m2:
5208 11 10	Fabrics for the manufacture of bandages, dressings and medical gauzes	8	m2
5208 11 90	Other	8	m2
5208 12	Plain weave, weighing more than 100 g/m2:
	Plain weave, weighing more than 100 g/m2 but not more than 130 g/m2 and of a width:
5208 12 16	Not exceeding 165 cm	8	m2
5208 12 19	Exceeding 165 cm	8	m2
	Plain weave, weighing more than 130 g/m2 and of a width:
5208 12 96	Not exceeding 165 cm	8	m2
5208 12 99	Exceeding 165 cm	8	m2
5208 13 00	3-thread or 4-thread twill, including cross twill	8	m2
5208 19 00	Other fabrics	8	m2
	Bleached:
5208 21	Plain weave, weighing not more than 100 g/m2:
5208 21 10	Fabrics for the manufacture of bandages, dressings and medical gauzes	8	m2
5208 21 90	Other	8	m2
5208 22	Plain weave, weighing more than 100 g/m2:
	Plain weave, weighing more than 100 g/m2 but not more than 130 g/m2 and of a width:
5208 22 16	Not exceeding 165 cm	8	m2
5208 22 19	Exceeding 165 cm	8	m2
	Plain weave, weighing more than 130 g/m2 and of a width:
5208 22 96	Not exceeding 165 cm	8	m2
5208 22 99	Exceeding 165 cm	8	m2
5208 23 00	3-thread or 4-thread twill, including cross twill	8	m2
5208 29 00	Other fabrics	8	m2
	Dyed:
5208 31 00	Plain weave, weighing not more than 100 g/m2	8	m2
5208 32	Plain weave, weighing more than 100 g/m2:
	Plain weave, weighing more than 100 g/m2 but not more than 130 g/m2 and of a width:
5208 32 16	Not exceeding 165 cm	8	m2
5208 32 19	Exceeding 165 cm	8	m2
	Plain weave, weighing more than 130 g/m2 and of a width:
5208 32 96	Not exceeding 165 cm	8	m2
5208 32 99	Exceeding 165 cm	8	m2
5208 33 00	3-thread or 4-thread twill, including cross twill	8	m2