Definitions

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

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

amount of duty includes no duty.

capable of being produced in Australia has the same meaning as in Part XVA of the Customs Act 1901.

Chapter means a Chapter of a Section in Schedule 3.

column means a column of a Schedule.

constituent, in relation to goods, includes:

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

(b) an accessory for the goods.

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

Developing Country means:

(a) a country that is a Developing Country under paragraph 12(b); or

(b) a place that is treated as a Developing Country under paragraph 12(c); or

duty means a duty of Customs imposed by section 15.

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

Forum Island Country means a country that is a Forum Island Country under paragraph 12(a).

general rate means a rate of duty other than a rate that applies in relation to a Preference Country.

heading means a heading in Schedule 3.

in the ordinary course of business has the same meaning as in Part XVA of the Customs Act 1901.

Interpretation Rules means the General Rules for the Interpretation of the Harmonized System provided for by the Convention, as set out in Schedule 2.

Preference Country means:

(a) New Zealand; or

(b) Papua New Guinea; or

(d) a Developing Country; or

(e) Canada.

produced in Australia has the same meaning as in Part XVA of the Customs Act 1901.

rate column means:

(a) the third column of Schedule 3; or

(b) the third column of Schedule 4.

subheading means a subheading of a heading.

substitutable goods has the same meaning as in Part XVA of the Customs Act 1901.

Tariff instrument means:

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

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

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

value means the customs value of the goods worked out or determined in accordance with Division 2 of Part VIII of the Customs Act 1901.

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

Headings in Schedule 3

4.(1) In Schedule 3:

(a) either:

(i) 4 digits in the first column; or

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

indicate the beginning of a heading; and

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

(2) In this Act or in any Act that amends, or in any Tariff instrument that relates to, this Act:

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

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

Items in Schedule 4

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

(2) In this Act or in any Act that amends, or in any Tariff instrument that relates to, this Act, an item in Schedule 4 may be referred to by the word “item” followed by the number, or the number and letter, with which the item begins.

Tariff classification

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

(a) in whose third column a rate of duty is set out; and

(b) under which the goods are classified.

Rules for classifying goods in Schedule 3

7.(1) The Interpretation Rules must be used for working out the tariff classification under which goods are classified.

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

Application of Schedule 4

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

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

(a) the item under which the least amount of duty would be payable in respect of the goods; or

(b) if there are 2 or more such items, the last occurring such item.

(3) For the purposes of Schedule 4:

(a) a reference to a Tariff Concession Order includes a reference:

(i) to a commercial tariff concession order made under Part XVA of the Customs Act 1901 as in force immediately before the commencement of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992; and

(ii) to a commercial tariff concession order made under that Part as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992; and

(b) a reference to section 269Q of the Customs Act 1901 includes a reference:

(i) to subsection 269C(1A) of the Customs Act 1901 as in force immediately before the commencement of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992; and

(ii) to that subsection as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992.

Rates of duty—ad valorem duties

9.(1) Unless the contrary intention appears, if, in a rate column in Schedule 3 or 4, reference is made to a percentage in relation to goods or in relation to a part, component or ingredient of goods:

(a) the reference is to that percentage of the value of the goods, or of that part, component or ingredient of the goods, as the case may be; and

(b) the percentage is a rate of duty.

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

Certain words etc. are rates of duty

10.(1) Unless the contrary intention appears, if the word “Free” is set out in section 16 or 18 or in a rate column, that word is a rate of duty.

(2) Unless the contrary intention appears, any words, or words and figures, set out in a rate column, that enable the duty to be worked out in respect of goods, are a rate of duty.

Rates of duty—phasing rates

11.(1) Subject to subsection (2), a rate of duty set out in:

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

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

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

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

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

(2) If a rate of duty set out in:

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

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

has effect from a specified day, then, in working out the duty in respect of goods of that kind, or goods that are part of goods of that kind, that are entered for home consumption:

(d) if another rate of duty is set out in respect of such goods from a later day—that rate is not to be taken to apply in respect of goods so entered on or after that later day.

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

12. For the purposes of this Act:

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

(b) a country specified in column 1 of Division 1 of Part 2 or Part 3 of Schedule 1 is a Developing Country; and

(c) a place specified in column 1 of Division 2 of Part 2 or Part 3 of Schedule 1 is to be treated as a Developing Country.

When goods are the produce or manufacture of a particular country or place

13. For the purposes of this Act, goods are the produce or manufacture of a country or place only if they are, under Division 1A of Part VIII of the Customs Act 1901, the produce or manufacture of that country or place for the purposes of that Act.

Application of rates of duty in relation to countries and places

14. (1) Subject to subsection (2):

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

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

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

(d) a rate of duty so set out applies in relation to Hong Kong, Republic of Korea, Singapore and Taiwan Province if “DCT” is specified in relation to the rate; and

(e) a rate of duty so set out applies in relation to every Developing Country specified in Part 2 of Schedule 1 (other than a Developing Country specified in paragraph (d)) if “DCS” is specified in relation to the rate; and

(f) a rate of duty so set out applies in relation to every Developing Country specified in Part 3 of Schedule 1 if “DC” is specified in relation to the rate; and

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

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

(2) A rate of duty set out in a rate column in relation to which “FI”, “DC”, “DCS” or “DCT” is specified does not apply in relation to a Forum Island Country or a Developing Country if that country or the abbreviation for it appears in a rate column followed by a rate of duty.

PART 2—DUTIES OF CUSTOMS

Imposition of duties

15. Duties of Customs are imposed by this Act on:

(a) goods imported into Australia on or after 1 July 1996; and

(b) goods:

(i) imported into Australia before 1 July 1996; and

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

Calculation of duty

16. Subject to sections 17, 18, 20 and 22, the duty in respect of goods must be worked out as follows:

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

(b) if the goods are the produce or manufacture of New Zealand:

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

(ii) otherwise—Free;

(i) if a rate of duty that applies in relation to Papua New Guinea is set out in the third column of the tariff classification under which the goods are classified—by reference to that rate of duty; or

(ii) otherwise—Free;

(d) if the goods are the produce or manufacture of Canada:

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

(ii) otherwise—by reference to the general rate of duty set out in the third column of that tariff classification;

(e) if the goods are the produce or manufacture of a Forum Island Country:

(i) if a rate of duty that applies in relation to Forum Island Countries is set out in the third column of the tariff classification under which the goods are classified—by reference to that rate of duty; or

(ii) otherwise—Free;

(f) if the goods are the produce or manufacture of Hong Kong, Republic of Korea, Singapore or Taiwan Province:

(i) subject to subparagraphs (ii) and (iii)—by reference to the general rate of duty set out in the third column of the tariff classification under which the goods are classified; or

(ii) subject to subparagraph (iii), if a rate of duty that applies in relation to Developing Countries specified in Part 2 of Schedule 1 is set out in the third column of that tariff classification—by reference to that rate of duty; or

(iii) if a rate of duty that applies in relation to Hong Kong, Republic of Korea, Singapore or Taiwan Province is set out in the third column of that tariff classification—by reference to that rate of duty;

(g) if the goods are the produce or manufacture of a Developing Country specified in Part 2 of Schedule 1 (other than Hong Kong, Republic of Korea, Singapore or Taiwan Province):

(i) if a rate of duty that applies in relation to those Developing Countries is set out in the third column of the tariff classification under which the goods are classified—by reference to that rate of duty; or

(ii) otherwise—by reference to the general rate of duty set out in the third column of that tariff classification;

(h) if the goods are the produce or manufacture of a Developing Country specified in Part 3 of Schedule 1:

(ii) otherwise—Free.

Rates for goods with constituents etc.

17.(1) Subject to sections 18, 20 and 22, if the tariff classification under which goods are classified contains 2 or more phrases that describe goods and begin with the words “In respect of’, the duty payable in respect of the first-mentioned goods is:

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

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

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

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

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

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

(3) The duty in respect of constituent goods to which a phrase referred to in subsection (1) relates worked out in accordance with section 17 must be worked out as if:

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

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

Calculation of concessional duty

18.(1) Subject to sections 20 and 22, if an item in Schedule 4 prima facie applies to goods, that item only applies to those goods if the duty payable in respect of those goods under that item is less than the duty that, but for this section, would be payable under the tariff classification in Schedule 3 that applies to the goods.

(2) For the purposes of subsection (1), the amount of duty payable in respect of goods under an item in Schedule 4 is an amount of duty worked out as follows:

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

(b) if the goods are the produce or manufacture of New Zealand:

(i) if a rate of duty that applies in relation to New Zealand is set out in the third column of that item—by reference to that rate of duty; or

(ii) otherwise—Free;

(i) if a rate of duty that applies in relation to Papua New Guinea is set out in the third column of that item—by reference to that rate of duty; or

(ii) otherwise—Free;

(d) if the goods are the produce or manufacture of Canada:

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

(ii) otherwise—by reference to the general rate of duty set out in the third column of that item;

(e) if the goods are the produce or manufacture of a Forum Island Country:

(i) if a rate of duty that applies in relation to Forum Island Countries is set out in the third column of that item—by reference to that rate of duty; or

(ii) otherwise—Free;

(f) if the goods are the produce or manufacture of Hong Kong, Republic of Korea, Singapore or Taiwan Province:

(i) subject to subparagraphs (ii) and (iii)—by reference to the general rate of duty set out in the third column of that item; or

(ii) subject to subparagraph (iii), if a rate of duty that applies in relation to Developing Countries specified in Part 2 of Schedule 1 is set out in the third column of that item—by reference to that rate of duty; or

(iii) if a rate of duty that applies in relation to Hong Kong, Republic of Korea, Singapore or Taiwan Province is set out in the third column of that item—by reference to that rate of duty;

(g) if the goods are the produce or manufacture of a Developing Country specified in Part 2 of Schedule 1, (other than Hong Kong, Republic of Korea, Singapore or Taiwan Province):

(i) if a rate of duty that applies in relation to those Developing Countries is set out in the third column of that item—by reference to that rate of duty; or

(ii) otherwise—by reference to the general rate of duty set out in the third column of that item;

(h) if the goods are the produce or manufacture of a Developing Country specified in Part 3 of Schedule 2:

(i) if a rate of duty that applies in relation to those Developing Countries is set out in the third column of that item—by reference to that rate of duty; or

(ii) otherwise—Free.

Indexation of rates of duty

19.(1) If section 6A of the Excise Tariff Act 1921 has the effect, on a particular day, of increasing the rate of duty of an excise item set out in column 2 of the following Table, the rates of duty set out in the rate column of the subheading in column 1 opposite that item are increased by the same amount on and from that day:

TABLE

Column 1 Customs subheading	Column 2 Excise item	Column 1 Customs subheading	Column 2 Excise item
2203.00.10	1(C)	2402.20.00	8
2206.00.11	2(O)	2403.10.00	8
2206.00.12	2(H)(1)	2403.99.20	9
2207.10.00	2(O)	2403.99.90	6
2208.20.10	2(A)	2707.50.11	11(C)(2)(a)
2208.20.90	2(H)(1)	2707.50.19	11(C)(2)(b)
2208.30.00	2(D)	2710.00.19	11(G)(2)
2208.40.00	2(F)	2710.00.20	11(E)(2)
2208.50.00	2(H)(1)	2710.00.30	11(E)(3)
2208.60.00	2(H)(1)	2710.00.40	11(D)
2208.70.00	2(H)(1)	2710.00.51	11(A)(3)(a)
2208.90.00	2(H)(1)	2710.00.52	11(A)(3)(b)
2402.10.00	7	2710.00.53	11(A)(3)(c)

(2) If, under the provisions of subsection (1), the rate of duty payable on goods is increased on a particular day, that rate is payable on goods entered for home consumption on and from that day.

(3) If, under the provisions of subsection (1), the rate of duty payable on goods is increased on a particular day, the Chief Executive Officer must, on or as soon as practicable after that day, publish for the information of the public a notice in the Gazette advertising the increased rate and the goods to which that rate is to apply.

Duty where goods consist of certain containers and certain contents

20. If:

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

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

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

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

PART 3—MISCELLANEOUS

Repeal of the Customs Tariff Act 1987 etc.

21.(1) The Customs Tariff Act 1987 is repealed.

(2) Despite the fact that goods were imported into Australia before 1 July 1996, duties of Customs are not payable in respect of those goods under an Act repealed by this Act if duties of Customs are imposed on those goods by section 15.

(3) Subject to subsection (4), the Customs Tariff Act 1987 as in force immediately before 1 July 1996 is taken to have been amended in accordance with Customs Tariff Proposals introduced into the House of Representatives in 1995 or 1996.

(4) If, before 1 July 1996, either House of the Parliament, under a motion on notice, passes a resolution that subsection (3) is not to apply to particular Customs Tariff Proposals referred to in that subsection and specified in the resolution, that subsection does not apply to the Proposals so specified.

Transitional

22. Despite section 15, if:

(a) goods were imported into Australia, and first entered for home consumption, before 1 July 1996; and

(b) the goods are again entered for home consumption on or after that day so that duties of Customs are imposed on the goods under section 15; and

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

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

_____________

SCHEDULE 1 Section 12

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

PART 1

FORUM ISLAND COUNTRIES

Countries that are Forum Island Countries

SCHEDULE 3—continued

CHAPTER 3

Fish and crustaceans, molluscs and
other aquatic invertebrates

Notes.

1.- This Chapter does not cover:

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

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

2.- In this Chapter, “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

0301	LIVE FISH:
0301.10.00	-Ornamental fish	Free
0301.9	-Other live fish:
0301.91.00	--Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	Free
0301.92.00	--Eels (Anguilla spp.)	Free
0301.93.00	--Carp	Free
0301.99.00	--Other	Free
0302	FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF 0304:
0302.1	-Salmonidae, excluding livers and roes:
0302.11.00	--Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	Free

SCHEDULE 3—continued

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)	Free
0302.19.00	--Other	Free
0302.2	-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:
0302.21.00	--Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)	Free
0302.22.00	--Plaice (Pleuronectcs platessa)	Free
0302.23.00	--Sole (Solea spp)	Free
0302.29.00	--Other	Free
0302.3	-Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:
0302.31.00	--Albacore or longfinned tunas (Thunnus alalunga)	Free
0302.32.00	--Yellowfin tunas (Thunnus albacares)	Free
0302.33.00	--Skipjack or stripe-bellied bonito	Free
0302.39.00	--Other	Free
0302.40.00	-Herrings (Clupea harengus, Clupea pallas), excluding livers and roes	Free
0302.50.00	-Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes	Free
0302.6	-Other fish, excluding livers and roes:
0302.61.00	--Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)	Free
0302.62.00	--Haddock (Melanogrammus aeglefinus)	Free
0302.63.00	--Coalfish (Pollachius virens)	Free
0302.64.00	--Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)	Free
0302.65.00	--Dogfish and other sharks	Free
0302.66.00	--Eels (Anguilla spp.)	Free

SCHEDULE 3—continued

0302.69.00	--Other	Free
0302.70.00	-Livers and roes	Free
0303	FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF 0304:
0303.10.00	-Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes	Free
0303.2	-Other salmonidae, excluding livers and roes:
0303.21.00	--Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	Free
0303.22.00	--Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	Free
0303.29.00	--Other	Free
0303.3	-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:
0303.31.00	--Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)	Free
0303.32.00	--Plaice (Pleuronectes platessa)	Free
0303.33.00	--Sole (Solea spp)	Free
0303.39.00	--Other	Free
0303.4	-Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:
0303.41.00	--Albacore or longfinned tunas (Thunnus alalunga)	Free
0303.42.00	--Yellowfin tunas (Thunnus albacares)	Free
0303.43.00	--Skipjack or stripe-bellied bonito	Free
0303.49.00	--Other	Free
0303.50.00	-Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes	Free
0303.60.00	-Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes	Free

SCHEDULE 3—continued

0303.7	-Other fish, excluding livers and roes:
0303.71.00	--Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)	Free
0303.72.00	--Haddock (Melanogrammus aeglefinus)	Free
0303.73.00	--Coalfish (Pollachius virens)	Free
0303.74.00	--Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)	Free
0303.75.00	--Dogfish and other sharks	Free
0303.76.00	--Eels (Anguilla spp.)	Free
0303.77.00	--Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)	Free
0303.78.00	--Hake (Merluccius spp., Urophycis spp.)	Free
0303.79.00	--Other	Free
0303.80.00	-Livers and roes	Free
0304	FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN:
0304.10.00	-Fresh or chilled	Free
0304.20.00	-Frozen fillets	Free
0304.90.00	-Other	Free
0305	FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; FLOURS, MEALS AND PELLETS OF FISH, FIT FOR HUMAN CONSUMPTION:
0305.10.00	-Flours, meals and pellets of fish, fit for human consumption	Free
0305.20.00	-Livers and roes, dried, smoked, salted or in brine	Free
0305.30.00	-Fish fillets, dried, salted or in brine, but not smoked	Free

SCHEDULE 3—continued

0305.4	-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)	Free
0305.42.00	--Herrings (Clupea harengus, Clupea pallasti)	Free
0305.49.00	--Other	Free
0305.5	--Dried fish, whether or not salted but not smoked:
0305.51.00	--Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	Free
0305.59.00	--Other	Free
0305.6	--Fish, salted but not dried or smoked and fish in brine:
0305.61.00	--Herrings (Clupea harengus, Clupea pallasii)	Free
0305.62.00	--Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	Free
0305.63.00	--Anchovies (Engraulis spp.)	Free
0305.69.00	--Other	Free
0306	CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; FLOURS, MEALS AND PELLETS OF CRUSTACEANS, FIT FOR HUMAN CONSUMPTION:	Free
0306.1	-Frozen:
0306.11.00	--Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)	Free
0306.12.00	--Lobsters (Homarus spp.)	Free
0306.13.00	-Shrimps and prawns	Free
0306.14.00	--Crabs	Free
0306.19.00	--Other, including flours, meals and pellets of crustaceans, fit for human consumption	Free

SCHEDULE 3—continued

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

SCHEDULE 3—continued

0307.9	-Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:
0307.91.00	--Live, fresh or chilled	Free
0307.99.00	--Other	Free

SCHEDULE 3—continued

CHAPTER 4

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

Notes.

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

2.- For the purposes of 0405:

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

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

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

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

4.- 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 (1702); or

(b) Albumins (including concentrates or two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (3502) or globulins (3504.00.00).

SCHEDULE 3—continued

Subheading Notes.

1.- For the purposes of 0404.10.00, “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 0405.10.00, “butter” does not include dehydrated butter or ghee (0405.90.00).

0401	MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:
0401.10.00	-Of a fat content, by weight, not exceeding 1%	Free
0401.20.00	-Of a fat content, by weight, exceeding 1 % but not exceeding 6%	Free
0401.30.00	-Of a fat content, by weight, exceeding 6%	Free
0402	MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:
0402.10.00	-In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%	Free
0402.2	-In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:
0402.21.00	--Not containing added sugar or other sweetening matter	Free
0402.29.00	--Other	Free
0402.9	-Other:
0402.91.00	--Not containing added sugar or other sweetening matter	Free
0402.99.00	--Other	Free

SCHEDULE 3—continued

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:
0403.10.00	-Yogurt	Free
0403.90.00	-Other	Free
0404	WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER: PRODUCTS CONSISTING OF NATURAL MILK CONSTITUENTS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED:
0404.10.00	-Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter	Free
0404.90.00	-Other	Free
0405	BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS:
0405.10.00	-Butter	Free
0405.20.00	-Dairy spreads	5%
		DCS: Free
	From 1 January 1997	4%
		DCS: Free
0405.90.00	-Other	Free
0406	CHEESE AND CURD:
0406.10.00	-Fresh (unripened or uncured) cheese, including whey cheese, and curd	$1.366/kg
		DC:$1.366/kg,
		less 5%
	From 1 January 1997	$1.330/kg
		DC:$1.330/kg,
		less 5%
	From 1 January 1998	$1.294/kg
		DC:$1.294/kg,
		less 5%
	From 1 January 1999	$1.257/kg
		DC:$1.257kg,
		less 5%

SCHEDULE 3—continued

	From 1 January 2000	$1.220/kg
		DC:$1.220/kg,
		less 5%
0406.20.00	-Grated or powdered cheese, of all kinds	$1.366/kg
		DC:$1.366/kg,
		less 5%
	From 1 January 1997	$1.330/kg
		DC:$1.330/kg,
		less 5%
	From 1 January 1998	$1.294/kg
		DC:$1.294/kg,
		less 5%
	From 1 January 1999	$1.257/kg
		DC:$1.257/kg,
		less 5%
	From 1 January 2000	$1.220/kg
		DC:$ 1.220/kg,
		less 5%
0406.30.00	-Processed cheese, not grated or powdered	$1.366/kg
		DC:$1.366/kg,
		less 5%
	From 1 January 1997	$1.330/kg
		DC:$1.330/kg,
		less 5%
	From 1 January 1998	$1.294/kg
		DC:$1.294/kg,
		less 5%
	From 1 January 1999	$1.257/kg
		DC:$1.257/kg,
		less 5%
	From 1 January 2000	$1.220/kg
		DC:$1.220/kg,
		less 5%
0406.40	-Blue-veined cheese:
0406.40.10	---Cheese, of the following types:	Free
	(a) roquefort;
	(b) stilton
0406.40.90	---Other	$1.366/kg
		DC:$1.366/kg,
		less 5%
	From 1 January 1997	$1.330/kg
		DC:$1.330/kg,
		less 5%

SCHEDULE 3—continued

	From 1 January 1998	$1.294/kg
		DC:$1.294/kg,
		less 5%
	From 1 January 1999	$1.257/kg
		DC:$1.257/kg,
		less 5%
	From 1 January 2000	$1.220/kg
		DC:$1.220/kg,
		less 5%
0406.90	-Other cheese:
0406.90.10	—Cheese, of the following types:	Free
	(a) made wholly from goats’ milk, other than fetta or kasseri;
	(b) surface-ripened soft, having:
	(i) a fat content in the dry matter of not less than 50% by weight; and
	(ii) a moisture content of not less than 65% by weight of the non-fatty matter
0406.90.90	—Other	$1.366/kg
		DC:$1.366/kg,
		less 5%
	From 1 January 1997	$1.330/kg
		DC:$1.330/kg,
		less 5%
	From 1 January 1998	$1.294/kg
		DC:$1.294/kg,
		less 5%
	From 1 January 1999	$1.257/kg
		DC:$1.257/kg,
		less 5%
	From 1 January 2000	$1.220/kg
		DC:$1.220/kg,
		less 5%
0407.00.00	BIRDS’ EGGS, IN SHELL, FRESH, PRESERVED OR COOKED	Free
0408	BIRDS’ EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH, DRIED, COOKED BY STEAMING OR BY BOILING IN WATER, MOULDED, FROZEN OR OTHERWISE PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:
0408.1	-Egg yolks:
0408.11.00	--Dried	Free

SCHEDULE 3—continued

0408.19.00	--Other	Free
0408.9	-Other:
0408.91.00	--Dried	Free
0408.99.00	--Other	Free
0409.00.00	NATURAL HONEY	Free
0410.00.00	EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED	Free

SCHEDULE 3—continued

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.

3.- Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:

(a) For additional preservation or stabilisation (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.

0801	COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED:
0801.1	-Coconuts:
0801.11.00	--Desiccated	Free
0801.19.00	--Other	Free
0801.2	-Brazil nuts:
0801.21.00	--In shell	Free
0801.22.00	--Shelled	Free
0801.3	-Cashew nuts:
0801.31.00	--In shell	Free
0801.32.00	--Shelled	Free

SCHEDULE 3—continued

0802	OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED:
0802.1	-Almonds:
0802.11.00	--In shell	5%
		DCS:4%
		DCT:5%
0802.12.00	--Shelled	5%
		DCS:4% DCT:5%
0802.2	-Hazelnuts or filberts (Corylus spp.):
0802.21.00	--In shell	Free
0802.22.00	--Shelled	Free
0802.3	-Walnuts:
0802.31.00	--In shell	Free
0802.32.00	--Shelled	Free
0802.40.00	-Chestnuts (Castanea spp.)	Free
0802.50.00	-Pistachios	Free
0802.90.00	-Other	Free
0803.00.00	BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED	Free
0804	DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES AND MANGOSTEENS, FRESH OR DRIED:
0804.10.00	-Dates	Free
0804.20.00	-Figs	Free
0804.30.00	-Pineapples	Free
0804.40.00	-Avocados	Free
0804.50.00	-Guavas, mangoes and mangosteens	Free
0805	CITRUS FRUIT, FRESH OR DRIED:
0805.10.00	-Oranges	Free
0805.20.00	-Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids	Free

SCHEDULE 3—continued

0805.30.00	-Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia)	Free
0805.40.00	-Grapefruit	Free
0805.90.00	-Other	Free
0806	GRAPES, FRESH OR DRIED:
0806.10.00	-Fresh	5%
0806.20.00	-Dried	5%
0807	MELONS (INCLUDING WATERMELONS) AND PAWPAWS (PAPAYAS), FRESH:
0807.1	-Melons (including watermelons):
0807.11.00	--Watermelons	Free
0807.19.00	--Other	Free
0807.20.00	-Pawpaws (papayas)	Free
0808	APPLES, PEARS AND QUINCES, FRESH:
0808.10.00	-Apples	Free
0808.20.00	-Pears and quinces	Free
0809	APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SLOES, FRESH:
0809.10.00	-Apricots	Free
0309.20.00	-Cherries	Free
0809.30.00	-Peaches, including nectarines	Free
0809.40.00	-Plums and sloes	Free
0810	OTHER FRUIT, FRESH:
0810.10.00	-Strawberries	Free
0810.20.00	-Raspberries, blackberries, mulberries and loganberries	Free
0810.30.00	-Black, white or red currants and gooseberries	Free
0810.40.00	-Cranberries, bilberries and other fruits of the genus Vaccinium	Free

SCHEDULE 3—continued

0810.50.00	-Kiwifruit	Free
0810.90.00	-Other	Free
0811	FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:
0811.10.00	-Strawberries	5%
		DCS:Free
	From 1 January 1997	4%
		DCS:Free
0811.20.00	-Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries	Free
0811.90.00	-Other	Free
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	Free
0812.20.00	-Strawberries	Free
0812.90.00	-Other	Free
0813	FRUIT, DRIED, OTHER THAN THAT OF 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER:
0813.10.00	-Apricots	5%
0813.20.00	-Prunes	5%
0813.30.00	-Apples	5%
0813.40.00	-Other fruit	5%
0813.50.00	-Mixtures of nuts or dried fruits of this Chapter	5%
0814.00.00	PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS	Free

SCHEDULE 3—continued

CHAPTER 9

Coffee, tea, mate and spices

Notes.

1.- Mixtures of the products of 0904 to 0910 are to be classified as follows:

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

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

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

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

0901	COFFEE, WHETHER OR NOT ROASTED OR DECAFFEINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION:
0901.1	-Coffee, not roasted:
0901.11.00	--Not decaffeinated	Free
0901.12.00	--Decaffeinated	Free
0901.2	-Coffee, roasted:
0901.21.00	--Not decaffeinated	Free
0901.22.00	--Decaffeinated	Free
0901.90.00	-Other	Free
0902	TEA, WHETHER OR NOT FLAVOURED:
0902.10.00	-Green tea (not fermented) in immediate packings of a content not exceeding 3 kg	Free
0902.20.00	-Other green tea (not fermented)	Free

SCHEDULE 3—continued

0902.30.00	-Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg	Free
0902.40.00	-Other black tea (fermented) and other partly fermented tea	Free
0903.00.00	MATE	Free
0904	PEPPER OF THE GENUS Piper, DRIED OR CRUSHED OR GROUND FRUITS OF THE GENUS Capsicum OR OF THE GENUS Pimenta:
0904.1	-Pepper:
0904.11.00	--Neither crushed nor ground	Free
0904.12.00	--Crushed or ground	Free
0904.20.00	-Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground	Free
0905.00.00	VANILLA	Free
0906	CINNAMON AND CINNAMON-TREE FLOWERS:
0906.10.00	-Neither crushed nor ground	Free
0906.20.00	-Crushed or ground	Free
0907.00.00	CLOVES (WHOLE FRUIT, CLOVES AND STEMS)	Free
0908	NUTMEG, MACE AND CARDAMOMS:
0908.10.00	-Nutmeg	Free
0908.20.00	-Mace	Free
0908.30.00	-Cardamoms	Free
0909	SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN 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

SCHEDULE 3—continued

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
0910.20.00	-Saffron	Free
0910.30.00	-Turmeric (curcuma)	Free
0910.40.00	-Thyme; bay leaves	Free
0910.50.00	-Curry	Free
0910.9	-Other spices:
0910.91.00	--Mixtures referred to in Note 1(b) to this Chapter	Free
0910.99.00	--Other	Free

SCHEDULE 3—continued

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.

1.- This Chapter does not cover:

(a) Pig fat or poultry fat of 0209.00.00;

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

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

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

(f) Factice derived from oils (4002).

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

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

4.- Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in 1522.00.00.

1501.00.00	PIG FAT (INCLUDING LARD) AND POULTRY FAT, OTHER THAN THAT OF 0209 OR 1503	Free
1502.00.00	FATS OF BOVINE ANIMALS, SHEEP OR GOATS, OTHER THAN THOSE OF 1503.00.00	Free

SCHEDULE 3—continued

1503.00.00	LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO-OIL AND TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE PREPARED	Free
1504	FATS AND OILS AND THEIR FRACTIONS, OF FISH OR MARINE MAMMALS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1504.10.00	-Fish-liver oils and their fractions	Free
1504.20.00	-Fats and oils and their fractions, of fish, other than liver oils	Free
1504.30.00	-Fats and oils and their fractions, of marine mammals	Free
1505	WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM (INCLUDING LANOLIN):
1505.10.00	-Wool grease, crude	Free
1505.90.00	-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:
1507.10.00	-Crude oil, whether or not degummed	5%
		DCS:4%
		DCT:5%
1507.90.00	-Other	5%
		DCS:4%
		DCT:5%
1508	GROUND-NUT OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1508.10.00	-Crude oil	5%
		DCS:4%
		DCT:5%
1508.90.00	-Other	5%
		DCS:4%
		DCT:5%

SCHEDULE 3—continued

1509	OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1509.10.00	-Virgin	Free
1509.90.00	-Other	Free
1510.00.00	OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF 1509	Free
1511	PALM OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1511.10.00	-Crude oil	Free
1511.90.00	-Other	Free
1512	SUNFLOWER-SEED, SAFFLOWER OR COTTON-SEED OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1512.1	-Sunflower-seed or safflower oil and fractions thereof:
1512.11.00	--Crude oil	5%
		DCS:4%
		DCT:5%
1512.19.00	--Other	5%
		DCS:4%
		DCT:5%
1512.2	-Cotton-seed oil and its fractions:
1512.21.00	--Crude oil, whether or not gossypol has been removed	5%
		DCS:4%
		DCT:5%
1512.29.00	--Other	5%
		DCS:4%
		DCT:5%

SCHEDULE 3—continued

1513	COCONUT (COPRA), PALM KERNEL OR BABASSU OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1513.1	-Coconut (copra) oil and its fractions:
1513.11.00	--Crude oil	Free
1513.19.00	--Other	Free
1513.2	-Palm kernel or babassu oil and fractions thereof:
1513.21.00	--Crude oil	Free
1513.29.00	--Other	Free
1514	RAPE, COLZA OR MUSTARD OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1514.10.00	-Crude oil	5%
		DCS:4%
		CAN:Free
		DCT:5%
1514.90.00	-Other	5%
		DCS:4%
		CAN:Free
		DCT:5%
1515	OTHER FIXED VEGETABLE FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1515.1	-Linseed oil and its fractions:
1515.11.00	--Crude oil	5%
		DCS:4%
		DCT:5%
1515.19.00	--Other	5%
		DCS:4%
		DCT:5%
1515.2	-Maize (corn) oil and its fractions:
1515.21.00	--Crude oil	5%
		DCS:4%
		DCT:5%

SCHEDULE 3—continued

1515.29.00	--Other	5%
		DCS:4%
		DCT:5%
1515.30.00	-Castor oil and its fractions	Free
1515.40.00	-Tung oil and its fractions	Free
1515.50.00	-Sesame oil and its fractions	Free
1515.60.00	-Jojoba oil and its fractions	Free
1515.90.00	-Other	Free
1516	ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENATED, INTER-ESTERIFIED, RE-ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED, BUT NOT FURTHER PREPARED:
1516.10.00	-Animal fats and oils and their fractions	Free
1516.20.00	-Vegetable fats and oils and their fractions	Free
1517	MARGARINE: EDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, OTHER THAN EDIBLE FATS OR OILS OR THEIR FRACTIONS OF 1516:
1517.10.00	-Margarine, excluding liquid margarine	5%
		DCS:4%
		DCT:5%
1517.90.00	-Other	5%
		DCS:4%
		DCT:5%

SCHEDULE 3—continued

1518	ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED:
1518.00.10	---Epoxidised vegetable oils	5%
		DCS:4%
		DCT:5%
1518.00.90	---Other	Free
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
1521.90.00	-Other	Free
1522.00.00	DEGRAS; RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES	Free

SCHEDULE 3—continued

SECTION IV

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

Note.

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

CHAPTER 16

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

Notes.

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 0504.00.00.

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

Subheading Notes.

1.- For the purposes of 1602.10.00, “homogenised preparations” means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of 1602.

SCHEDULE 3—continued

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

1601.00.00	SAUSAGES AND SIMILAR PRODUCTS, OF MEAT, MEAT OFFAL OR BLOOD; FOOD PREPARATIONS BASED ON THESE PRODUCTS	5%
		DCS:4%
		DCT:5%
1602	OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL OR BLOOD:
1602.10.00	-Homogenised preparations	5%
		DCS:4%
		CAN:Free
		DCT:5%
1602.20.00	-Of liver of any animal	5%
		DCS:4%
		CAN:Free
		DCT:5%
1602.3	-Of poultry of 0105:
1602.31.00	--Of turkeys	Free
1602.32.00	--Of fowls of the species Gallus domesticus	Free
1602.39.00	--Other	Free
1602.4	-Of swine:
1602.41.00	--Hams and cuts thereof	5%
		DCS:4%
		CAN:Free
		DCT:5%
1602.42.00	--Shoulders and cuts thereof	5%
		DCS:4%
		CAN:Free
		DCT:5%
1602.49.00	--Other, including mixtures	5%
		DCS:4%
		CAN:Free
		DCT:5%
1602.50.00	-Of bovine animals	5%
		DCS:4%
		CAN:Free
		DCT:5%

SCHEDULE 3—continued

1602.90.00	-Other, including preparations of blood of any animal	5%
		DCS:4%
		CAN:Free
		DCT:5%
1603.00.00	EXTRACTS AND JUICES OF MEAT, FISH OR CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES	Free
1604	PREPARED OR PRESERVED FISH; CAVIAR AND CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS:
1604.1	-Fish, whole or in pieces, but not minced:
1604.11.00	--Salmon	Free
1604.12.00	--Herrings	Free
1604.13.00	--Sardines, sardinella and brisling or sprats	Free
1604.14.00	--Tunas, skipjack and bonito (Sarda spp.)	5%
1604.15.00	--Mackerel	Free
1604.16.00	--Anchovies	Free
1604.19.00	--Other	Free
1604.20.00	-Other prepared or preserved fish	Free
1604.30.00	-Caviar and caviar substitutes	Free
1605	CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, PREPARED OR PRESERVED:
1605.10.00	-Crab	Free
1605.20.00	-Shrimps and prawns	Free
1605.30.00	-Lobster	Free
1605.40.00	-Other crustaceans	Free
1605.90.00	-Other	Free

SCHEDULE 3—continued

CHAPTER 17

Sugars and sugar confectionery

Note.

1.- This Chapter does not cover:

(a) Sugar confectionery containing cocoa (1806);

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

Subheading Note.

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

1701	CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM:
1701.1	-Raw sugar not containing added flavouring or colouring matter:
1701.11.00	--Cane sugar	$0.055/kg
		PNG:$0.055/kg,
		less 5%
		FI:$0.055/kg,
		less 5%
		DC:$0.055/kg,
		less 5%
		DCS:$0.055/kg,
		less 5%
1701.12.00	--Beet sugar	$0.055/kg
		PNG:$0.055/kg,
		less 5%
		FI:$0.055/kg,
		less 5%
		DC:$0.055/kg,
		less 5%
		DCS:$0.055/kg,
		less 5%

SCHEDULE 3—continued

1701.9	-Other:
1701.91.00	--Containing added flavouring or colouring matter	$0.055/kg
		PNG:$0.055/kg,
		less 5%
		FI:$0.055/kg,
		less 5%
		DC:$0.055/kg,
		less 5%
		DCS:$0.055/kg,
		less 5%
1701.99	--Other:
1701.99.10	---Chemically pure sucrose derived from other than sugar cane or sugar beet	5%
		DCS:4%
		DCT:5%
1701.99.90	---Other	$0.055/kg
		PNG:$0.055/kg,
		less 5%
		FI:$0.055/kg,
		less 5%
		DC:$0.055/kg,
		less 5%
		DCS:$0.055/kg,
		less 5%
1702	OTHER SUGARS, INCLUDING CHEMICALLY PURE LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE, IN SOLID FORM; SUGAR SYRUPS NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER; ARTIFICIAL HONEY, WHETHER OR NOT MIXED WITH NATURAL HONEY; CARAMEL:
1702.1	-Lactose and lactose syrup:
1702.11.00	--Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter	5%
1702.19.00	--Other	5%
1702.20.00	-Maple sugar and maple syrup	5%
		DCS:Free
		CAN:Free
1702.30.00	-Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose	5%
		DCS:4%
		DCT:5%

SCHEDULE 3—continued

	From 1 January 1999	4%
1702.40.00	-Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose	5%
1702.40.00		DCS: Free
	From 1 January 1997	4%
		DCS: Free
1702.50.00	-Chemically pure fructose	Free
1702.60.00	-Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose	5%
		DCS:4%
		DCT:5%
1702.90	-Other, including invert sugar:
1702.90.10	---Goods, as follows:	$0.055/kg
	(a) liquid sugars and invert sugars derived from sugar cane or sugar beet;	PNG:$0.055/kg,
		less 5%
	(b) golden syrup	FI:$0.055/kg,
		less 5%
		DC:$0.055/kg,
		less 5%
		DCS:$0.055/kg,
		less 5%
1702.90.90	---Other	5%
		DCS:4%
		DCT:5%
1703	MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR:
1703.10	-Cane molasses:
1703.10.10	---Treacle	$0.055/kg
		PNG:$0.055/kg,
		less 5%
		FI:$0.055/kg,
		less 5%
		DC:$0.055/kg,
		less 5%
		DCS:$0.055/kg,
		less 5%
1703.10.90	---Other	Free

SCHEDULE 3—continued

1703.90	-Other:
1703.90.10	---Treacle refined from beet sugar	$0.055/kg
		PNG:$0.055/kg,
		less 5%
		FI:$0.055/kg,
		less 5%
		DC:$0.055/kg,
		less 5%
		DCS:$0.055/kg,
		less 5%
1703.90.90	---Other	Free
1704	SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA:
1704.10.00	-Chewing gum, whether or not sugar-coated	5%
1704.90.00	-Other	5%

SCHEDULE 3—continued

CHAPTER 20

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

Notes.

1.- This Chapter does not cover:

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

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

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

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

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

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

Subheading Notes.

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

SCHEDULE 3—continued

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

Additional Notes.

1.- For the purposes of 2009, “TSS” means total soluble solids as determined by the International Federation of Fruit Juice Producers analysis method No. 8B, 1968.

2.- For the purposes of 2009 and 2009.1, “juice” shall be taken to include products of oranges, regardless of method of derivation.

2001	VEGETABLES, FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, PREPARED OR PRESERVED BY VINEGAR OR ACETIC ACID:
2001.10.00	-Cucumbers and gherkins	5%
		CAN:2%
2001.20.00	-Onions	5%
		CAN:2%
2001.90.00	-Other	5%
2002	TOMATOES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID:
2002.10.00	-Tomatoes, whole or in pieces	8%
		DC:3%
	From 1 January 1997	7%
		DC:2%
	From 1 January 1998	5%
2002.90.00	-Other	8%
		DC:3%
	From 1 January 1997	7%
		DC:2%
	From 1 January 1998	5%

SCHEDULE 3—continued

2003	MUSHROOMS AND TRUFFLES, PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID:
2003.10.00	-Mushrooms	5%
2003.20.00	-Truffles	5%
2004	OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, FROZEN, OTHER THAN PRODUCTS OF 2006:
2004.10.00	-Potatoes	5%
		DCS:4%
		DCT:5%
2004.90.00	-Other vegetables and mixtures of vegetables	5%
		DCS:4%
		DCT:5%
2005	OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF 2006:
2005.10.00	-Homogenised vegetables	5%
		CAN:2%
2005.20.00	-Potatoes	5%
2005.40.00	-Peas (Pisum sativum)	5%
		CAN:2%
2005.5	-Beans (Vigna spp., Phaseolus spp.):
2005.51.00	--Beans, shelled	5%
2005.59.00	--Other	5%
2005.60.00	-Asparagus	5%
		CAN:2%
2005.70.00	-Olives	5%
2005.80.00	-Sweet com (Zea mays var. saccharata)	5%
2005.90.00	-Other vegetables and mixtures of vegetables	5%
		CAN:2%

SCHEDULE 3—continued

2006	VEGETABLES, FRUIT, NUTS, FRUIT-PEEL AND OTHER PARTS OF PLANTS, PRESERVED BY SUGAR (DRAINED, GLACE OR CRYSTALLISED):
2006.00.10	---Vegetables, as follows:	5%
	(a) beans;
	(b) olives;
	(c) sweet corn
2006.00.20	---Vegetables, as follows:	5%
	(a) peas (Pisum sativum);	CAN:2%
	(b) asparagus
2006.00.3	---Vegetables, NSA, and mixtures of vegetables:
2006.00.31	---Frozen	5%
		DCS:4%
		DCT:5%
2006.00.39	---Other	5%
		CAN:2%
2006.00.90	---Other	5%
2007	JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE AND FRUIT OR NUT PASTES, BEING COOKED PREPARATIONS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:
2007.10.00	-Homogenised preparations	5%
2007.9	-Other:
2007.91.00	--Citrus fruit	5%
2007.99.00	--Other	5%
2008	FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, OTHERWISE PREPARED OR PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR SPIRIT, NOT ELSEWHERE SPECIFIED OR INCLUDED:
2008.1	-Nuts, ground-nuts and other seeds, whether or not mixed together:
2008.11.00	--Ground-nuts	5%
		DCS:Free
2008.19.00	--Other, including mixtures	5%

SCHEDULE 3—continued

2008.20.00	-Pineapples	5%
2008.30.00	-Citrus fruit	5%
2008.40.00	-Pears	5%
2008.50.00	-Apricots	5%
2008.60.00	-Cherries	5%
		CAN:2%
2008.70.00	-Peaches	5%
2008.80.00	-Strawberries	5%
		CAN:Free
2008.9	-Other, including mixtures other than those of 2008.19.00:
2008.91.00	--Palm hearts	5%
		DCS:Free
	From 1 January 1997	4%
		DCS:Free
2008.92.00	--Mixtures	5%
2008.99.00	--Other	5%
		DCS:Free
		CAN:Free
2009	FRUIT JUICES (INCLUDING GRAPE MUST) AND VEGETABLE JUICES, UNFERMENTED AND NOT CONTAINING ADDED SPIRIT, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:
2009.1	-Orange juice:
2009.11.00	--Frozen	5%
2009.19.00	--Other	5%
2009.20.00	-Grapefruit juice	5%, or, if lower,
		$0.45/kg
		TSS
2009.30	-Juice of any other single citrus fruit:
2009.30.10	---Lime juice, unsweetened	Free

SCHEDULE 3—continued

2009.30.20	---Mandarin (including tangerine and satsuma) juice or the juice of clementines, wilkings and similar citrus hybrids	5%
2009.30.90	---Other	5%, or, if lower,
		$0.45/kg
		TSS
2009.40.00	-Pineapple juice	5%
2009.50.00	-Tomato juice	5%
2009.60.00	-Grape juice (including grape must)	5%
2009.70.00	-Apple juice	5%
2009.80.00	-Juice of any other single fruit or vegetable	5%
2009.90.00	-Mixtures of juices	5%

SCHEDULE 3—continued

CHAPTER 21

Miscellaneous edible preparations

Notes.

1.- This Chapter does not cover:

(a) Mixed vegetables of 0712;

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

(d) Spices or other products of 0904 to 0910;

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

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

(g) Prepared enzymes of 3507.

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

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

SCHEDULE 3—continued

2101	EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONS WITH A BASIS OF THESE PRODUCTS OR WITH A BASIS OF COFFEE, TEA OR MATE; ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES, AND EXTRACTS, ESSENCES AND CONCENTRATES THEREOF:
2101.1	-Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
2101.11.00	--Extracts, essences and concentrates	Free
2101.12.00	--Preparations with a basis of extracts, essences or concentrates or with a basis of coffee	Free
2101.20.00	-Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate	Free
2101.30.00	-Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	Free
2102	YEASTS (ACTIVE OR INACTIVE); OTHER SINGLE-CELL MICRO-ORGANISMS, DEAD (BUT NOT INCLUDING VACCINES OF 3002); PREPARED BAKING POWDERS:
2102.10.00	-Active yeasts	Free
2102.20.00	-Inactive yeasts; other single-cell micro-organisms, dead	Free
2102.30.00	-Prepared baking powders	Free
2103	SAUCES AND PREPARATIONS THEREFOR; MIXED CONDIMENTS AND MIXED SEASONINGS; MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD:
2103.10.00	-Soya sauce	Free
2103.20.00	-Tomato ketchup and other tomato sauces	Free
2103.30.00	-Mustard flour and meal and prepared mustard	Free
2103.90.00	-Other	Free

SCHEDULE 3—continued

2104	SOUPS AND BROTHS AND PREPARATIONS THEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS:
2104.10.00	-Soups and broths and preparations therefor	5% DCS:Free
		5% DCS:Free
	From 1 January 1997	4% DCS:Free
2104.20.00	-Homogenised composite food preparations	5% DCS:Free CAN:Free


	From 1 January 1997	4% DCS:Free CAN:Free


2105.00.00	ICE CREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA	5% DCS:Free
	From 1 January 1997	4% DCS:Free
		4% DCS:Free
2106	FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED:
2106.10	-Protein concentrates and textured protein substances:
2106.10.10	---Protein concentrates	Free
2106.10.20	---Textured protein substances	5% DCS:4% DCT:5%


2106.90	-Other:
2106.90.10	---Goods, as follows:	5% DCS:4% DCT:5%
	(a) compound alcoholic preparations of a kind used for the manufacture of beverages;	5% DCS:4% DCT:5%
	(b) food preparations of flour or meal;
	(c) hydrolysed protein
2106.90.90	---Other	5% DCS:Free
		5% DCS:Free
	From 1 January 1997	4% DCS:Free
		4% DCS:Free

SCHEDULE 3—continued

CHAPTER 22

Beverages, spirits and vinegar

Notes.

1.- This Chapter does not cover:

(a) Products of this Chapter (other than those of 2209.00.00) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally 2103);

(b) Sea water (2501.00.00);

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

(e) Medicaments of 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 2202, “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in 2203 to 2206 or 2208 as appropriate.

Subheading Note.

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

Additional Notes.

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

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

SCHEDULE 3—continued

2201	WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW:
2201.10.00	-Mineral waters and aerated waters	Free
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 2009:
2202.10.00	-Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured	5% DCS:4% DCT:5%
2202.90.00	-Other	5% DCS:4% DCT:5%


2203	BEER MADE FROM MALT:
2203.00.10	---Of an alcoholic strength by volume exceeding 1.15% vol	$15.35/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
		NZ:$15.35/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

SCHEDULE 3—continued

		PNG:$15.35/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
		FI:$15.35/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
		DC:$14.90/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2203.00.90	—Other	5%
	From 1 January 1999	Free
2204	WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF 2009:
2204.10	-Sparkling wine:
2204.10.10	---In which the natural effervescence is produced solely by secondary fermentation in the bottle	5% DCS:4% DCT:5%
2204.10.90	---Other	5%

SCHEDULE 3—continued

2204.2	-Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
2204.21.00	--In containers holding 2 L or less	5%
2204.29.00	--Other	5%
2204.30.00	-Other grape must	5%
2205	VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES:
2205.10.00	-In containers holding 2 L or less	5%
2205.90.00	-Other	5%
2206	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:
2206.00.1	---Containing spirits, liqueurs or other spirituous beverages:
2206.00.11	---Containing goods which, if imported separately, would be classified under 2207	5%, and $36.68/L of alcohol
		NZ:$36.68/L of alcohol
		PNG:$36.68/L of alcohol
		FI:$36.68/L of alcohol
		DC:$36.68/L of alcohol
		DCS:4%, and $36.68/L of alcohol
		DCT:5%, and $36.68/L of alcohol

SCHEDULE 3—continued

2206.00.12	---Containing goods which, if imported separately, would be classified under 2208	5%, and $35.73/L of alcohol
		NZ:$35.73/L of alcohol
		PNG:$35.73/L of alcohol
		FI:$35.73/L of alcohol
		DC:$35.73/L of alcohol
		DCS:3%, and $35.73/L of alcohol
2206.00.20	---Cider of an alcoholic strength by volume exceeding 1.15% vol, NSA	5%
2206.00.90	---Other	5%
		DCS:3%
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	5%, and $36.68/L of alcohol
		NZ:$36.68/L of alcohol
		PNG:$36.68/L of alcohol
		FI:$36.68/L of alcohol
		DC:$36.68/L of alcohol
		DCS:4%, and $36.68/L of alcohol
		DCT:5%,and $36.68/L of alcohol
2207.20.00	-Ethyl alcohol and other spirits, denatured, of any strength	5% DCS:4% DCT:5%

SCHEDULE 3—continued

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:
2208.20.10	---Brandy made wholly from grape wine	5%, and $30.51/L- of alcohol
		NZ:$30.51/L of alcohol
		PNG:$30.51/L of alcohol
		FI:$30.51/L of alcohol
		DC:$30.51/L of alcohol
		DCS:3%, and $30.51/L of alcohol
2208.20.90	---Other	5%, and $35.73/L of alcohol
		NZ:$35.73/L of alcohol
		PNG:$35.73/L of alcohol
		FI:$35.73/L of alcohol
		DC:$35.73/L of alcohol
		DCS:3%, and $35.73/L of alcohol
2208.30.00	-Whiskies	5%, and $35.73/L of alcohol
		NZ:$35.73/L of alcohol
		PNG:$35.73/L of alcohol
		FI:$35.73/L of alcohol
		DC:$35.73/L of alcohol
		DCS:3%, and $35.73/L of alcohol

SCHEDULE 3—continued

2208.40.00	-Rum and tafia	5%, and $35.73/L of alcohol
		NZ:$35.73/L of alcohol
		PNG:$35.73/L of alcohol
		FI:$35.73/L of alcohol
		DC:$35.73/L of alcohol
		DCS:3%, and $35.73/L of alcohol
2208.50.00	-Gin and Geneva	5%, and $35.73/L of alcohol
		NZ:$35.73/L of alcohol
		PNG:$35.73/L of alcohol
		FI:$35.73/L of alcohol
		DC:$35.73/L of alcohol
		DCS:3%, and $35.73/L of alcohol
2208.60.00	-Vodka	5%, and $35.73/L of alcohol
		NZ:$35.73/L of alcohol
		PNG:$35.73/L of alcohol
		FI:$35.73/L of alcohol
		DC:$35.73/L of alcohol
		DCS:3%, and $35.73/L of alcohol

SCHEDULE 3—continued

2208.70.00	-Liqueurs and cordials	5%, and $35.73/L of alcohol
		NZ:$35.73/L of alcohol
		PNG:$35.73/L of alcohol
		FI:$35.73/L of alcohol
		DC:$35.73/L of alcohol
		DCS:3%, and $35.73/L of alcohol
2208.90.00	-Other	5%, and $35.73/L of alcohol
		NZ:$35.73/L of alcohol
		PNG:$35.73/L of alcohol
		FI:$35.73/L of alcohol
		DC:$35.73/L of alcohol
		DCS:3%, and $35.73/L of alcohol
2209.00.00	VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID	Free

SCHEDULE 3—continued

CHAPTER 24

Tobacco and manufactured tobacco substitutes

Note.

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

Additional Note.

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

2401	UNMANUFACTURED TOBACCO; TOBACCO REFUSE:
2401.10.00	-Tobacco, not stemmed/stripped	Free
2401.20.00	-Tobacco, partly or wholly stemmed/stripped	Free
2401.30.00	-Tobacco refuse	Free
2402	CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES:
2402.10.00	-Cigars, cheroots and cigarillos, containing tobacco	$81.39/kg
		NZ:$81.39/kg
		PNG:$81.39/kg
		FI:$81.39/kg
		DC:$81.39/kg
2402.20.00	-Cigarettes containing tobacco	$81.39/kg
		NZ:$81.39/kg
		PNG:$81.39/kg
		FI:$81.39/kg
		DC:$81.39/kg
2402.90.00	-Other	Free

SCHEDULE 3—continued

2403	OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONSTITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES:
2403.10.00	-Smoking tobacco, whether or not containing tobacco substitutes in any proportion	$81.39/kg
		NZ:$81.39/kg
		PNG:$81.39/kg
		FI:$81.39/kg
		DC:$81.39/kg
2403.9	-Other:
2403.91.00	---“Homogenised” or “reconstituted” tobacco	Free
2403.99	-Other:
2403.99.10	---Not containing tobacco	Free
2403.99.20	---Snuff	$1.82/kg
		NZ:$1.82/kg
		PNG:$1.82.kg
		FI:$1.82/kg
		DC:$1.82/kg
2403.99.90	---Other	$81.39/kg
		NZ:$81.39/kg
		PNG:$81.39/kg
		FI:$81.39/kg
		DC:$81.39/kg

SCHEDULE 3—continued

SECTION V

Mineral products

CHAPTER 25

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

Notes.

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

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

2.- This Chapter does not cover:

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

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

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

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

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

(g) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of 3824; optical elements of sodium chloride or of magnesium oxide (9001);

(h) Billiard chalks (9504); or

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

SCHEDULE 3—continued

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

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

2501.00.00	SALT (INCLUDING TABLE SALT AND DENATURED SALT) AND PURE SODIUM CHLORIDE, WHETHER OR NOT IN AQUEOUS SOLUTION OR CONTAINING ADDED ANTI-CAKING OR FREE-FLOWING AGENTS; SEA WATER	Free
2502.00.00	UNROASTED IRON PYRITES	Free
2503.00.00	SULPHUR OF ALL KINDS, OTHER THAN SUBLIMED SULPHUR, PRECIPITATED SULPHUR AND COLLOIDAL SULPHUR	Free
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
2506.2	-Quartzite:
2506.21.00	--Crude or roughly trimmed	Free
2506.29.00	-Other	Free

SCHEDULE 3—continued

2507.00.00	KAOLIN AND OTHER KAOLINIC CLAYS, WHETHER OR NOT CALCINED	Free
2508	OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS:
2508.10.00	-Bentonite	Free
2508.20.00	-Decolourising earths and fuller’s earth	Free
2508.30.00	-Fire-clay	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	5% DCS:4% DCT:5%


2510	NATURAL CALCIUM PHOSPHATES, NATURAL ALUMINIUM CALCIUM PHOSPHATES AND PHOSPHATIC CHALK:
2510.10.00	-Unground	Free
2510.20.00	-Ground	Free
2511	NATURAL BARIUM SULPHATE (BARYTES); NATURAL BARIUM CARBONATE (WITHERITE), WHETHER OR NOT CALCINED, OTHER THAN BARIUM OXIDE OF 2816:
2511.10.00	-Natural barium sulphate (barytes)	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

SCHEDULE 3—continued

2513	PUMICE STONE; EMERY; NATURAL CORUNDUM, NATURAL GARNET AND OTHER NATURAL ABRASIVES, WHETHER OR NOT HEAT-TREATED:
2513.1	-Pumice stone:
2513.11.00	--Crude or in irregular pieces, including crushed pumice (“bimskies”)	Free
2513.19.00	--Other	Free
2513.20.00	-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	5% DCS:4% DCT:5%
2515	MARBLE, TRAVERTINE, ECAUSSINE AND OTHER CALCAREOUS MONUMENTAL OR BUILDING STONE OF AN APPARENT SPECIFIC GRAVITY OF 2.5 OR MORE, AND ALABASTER, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE:
2515.1	-Marble and travertine:
2515.11.00	--Crude or roughly trimmed	5% DCS:4% DCT:5%


2515.12.00	--Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	5% DCS:4% DCT:5%
2515.20.00	-Ecaussine and other calcareous monumental or building stone; alabaster	5% DCS:4% DCT:5%

SCHEDULE 3—continued

2516	GRANITE, PORPHYRY, BASALT, SANDSTONE AND OTHER MONUMENTAL OR BUILDING STONE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE:
2516.1	-Granite:
2516.11.00	--Crude or roughly trimmed	Free
2516.12.00	--Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	5%
		DCS:4%
		DCT:5%
2516.2	-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	5%
		DCS:4%
		DCT:5%
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 2515 OR 2516, WHETHER OR NOT HEAT-TREATED:
2517.10.00	-Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated	Free
2517.20.00	-Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in 2517.10.00	Free

SCHEDULE 3—continued

2517.30.00	-Tarred macadam	Free
2517.4	-Granules, chippings and powder, of stones of 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; DOLOMITE ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE; AGGLOMERATED DOLOMITE (INCLUDING TARRED DOLOMITE):
2518.10.00	-Dolomite not calcined	Free
2518.20.00	-Calcined dolomite	Free
2518.30.00	-Agglomerated dolomite (including tarred dolomite)	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
2519.90.00	-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
2520.20.00	-Plasters	Free
2521.00.00	LIMESTONE FLUX; LIMESTONE AND OTHER CALCAREOUS STONE, OF A KIND USED FOR THE MANUFACTURE OF LIME OR CEMENT	Free

SCHEDULE 3—continued

2522	QUICKLIME, SLAKED LIME AND HYDRAULIC LIME, OTHER THAN CALCIUM OXIDE AND HYDROXIDE OF 2825:
2522.10.00	-Quicklime	Free
2522.20.00	-Slaked lime	Free
2522.30.00	-Hydraulic lime	Free
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	Free
2523.2	-Portland cement:
2523.21.00	--White cement, whether or not artificially coloured	Free
2523.29.00	--Other	Free
2523.30.00	-Aluminous cement	5% DCS:4% DCT:5%


2523.90.00	-Other hydraulic cements	5% DCS:4% DCT:5%


2524.00.00	ASBESTOS	Free
2525	MICA, INCLUDING SPLITTINGS; MICA WASTE:
2525.10.00	-Crude mica and mica rifted into sheets or splittings	5% DCS:4% DCT:5%


2525.20.00	-Mica powder	5% DCS:4% DCT:5%

SCHEDULE 3—continued

2525.30.00	-Mica waste	5% DCS:4% DCT:5%
2526	NATURAL STEATITE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE; TALC:
2526.10.00	-Not crushed, not powdered	5% DCS:4% DCT:5%


2526.20.00	-Crushed or powdered	5% DCS:4% DCT:5%


2527.00.00	NATURAL CRYOLITE; NATURAL CHIOLITE	Free
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
2529.2	-Fluorspar:
2529.21.00	--Containing by weight 97% or less of calcium fluoride	Free
2529.22.00	--Containing by weight more than 97% of calcium fluoride	Free
2529.30.00	-Leucite; nepheline and nepheline syenite	Free
2530	MINERAL SUBSTANCES NOT ELSEWHERE SPECIFIED OR INCLUDED:
2530.10.00	-Vermiculite, perlite and chlorites, unexpanded	Free

SCHEDULE 3—continued

2530.20.00	-Kieserite, epsomite (natural magnesium sulphates)	Free
2530.40.00	-Natural micaceous iron oxides	Free
2530.90.00	-Other	Free

SCHEDULE 3—continued

CHAPTER 26

Ores, slag and ash

Notes.

1.- This Chapter does not cover:

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

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

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

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

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

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

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

2601	IRON ORES AND CONCENTRATES, INCLUDING ROASTED IRON PYRITES:
2601.1	-Iron ores and concentrates, other than roasted iron pyrites:
2601.11.00	--Non-agglomerated	Free
2601.12.00	--Agglomerated	Free
2601.20.00	-Roasted iron pyrites	Free

SCHEDULE 3—continued

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:
2612.10.00	-Uranium ores and concentrates	Free
2612.20.00	-Thorium ores and concentrates	Free
2613	MOLYBDENUM ORES AND CONCENTRATES:
2613.10.00	-Roasted	Free
2613.90.00	-Other	Free
2614.00.00	TITANIUM ORES AND CONCENTRATES	Free
2615	NIOBIUM, TANTALUM, VANADIUM OR ZIRCONIUM ORES AND CONCENTRATES:
2615.10.00	-Zirconium ores and concentrates	Free
2615.90.00	-Other	Free
2616	PRECIOUS METAL ORES AND CONCENTRATES:
2616.10.00	-Silver ores and concentrates	Free
2616.90.00	-Other	Free

SCHEDULE 3—continued

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
2619.00.00	SLAG, DROSS (OTHER THAN GRANULATED SLAG), SCALINGS AND OTHER WASTE FROM THE MANUFACTURE OF IRON OR STEEL	Free
2620	ASH AND RESIDUES (OTHER THAN FROM THE MANUFACTURE OF IRON OR STEEL), CONTAINING METALS OR METAL COMPOUNDS:
2620.1	-Containing mainly zinc:
2620.11.00	--Hard zinc spelter	Free
2620.19.00	--Other	Free
2620.20.00	-Containing mainly lead	Free
2620.30.00	-Containing mainly copper	Free
2620.40.00	-Containing mainly aluminium	Free
2620.50.00	-Containing mainly vanadium	Free
2620.90.00	-Other	Free
2621.00.00	OTHER SLAG AND ASH, INCLUDING SEAWEED ASH (KELP)	Free

SCHEDULE 3—continued

CHAPTER 27

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

Notes.

1.- This Chapter does not cover:

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

(b) Medicaments of 3003 or 3004; or

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

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

Subheading Notes.

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

2.- For the purposes of 2701.12.00, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5 833 kcal/kg.

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

SCHEDULE 3—continued

Additional Note.

1.- For the purposes of 2710.00.30, the physical characteristics of fuel oil are:

(a) a density equal to or greater than 920.0 kg/m3 at 15 °C as determined by either ASTM D1298 or. ASTM D4052; and

(b) a carbon residue, on the whole sample, of at least 2.0% mass as determined by ASTM D189 (Conradson Carbon Residue) or by ASTM D4530 (Carbon Residue -Micro Method); and

2701	COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL:
2701.1	-Coal, whether or not pulverised, but not agglomerated:
2701.11.00	--Anthracite	Free
2701.12.00	--Bituminous coal	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
2704.00.00	COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON	Free
2705.00.00	COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS	5% DCS: Free

SCHEDULE 3—continued

2706	TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT, AND OTHER MINERAL TARS, V/HETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS:
2706.00.10	---Tar distilled from coal	Free
2706.00.90	---Other	5% DCS:4% DCT:5%


2707	OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR; SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS:
2707.10.00	-Benzole	Free
2707.20.00	-Toluole	Free
2707.30.00	-Xylole	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 D86 method:
2707.50.1	---For use as fuel in internal combustion engines:
2707.50.11	----Having a lead content exceeding 13 mg/L	$0.35613/L
		NZ:$0.35613/L
		PNG:$0.35613/L
		FI:$0.35613/L
		DC:$0.35613/L
2707.50.19	----Other	$0.33513/L
		NZ:$0.33513/L
		PNG:$0.33513/L
		FI:$0.33513/L
		DC:$0.33513/L
2707.50.90	---Other	Free
2707.60.00	-Phenols	5% DCS:4% DCT:5%

SCHEDULE 3—continued

2707.9	-Other:
2707.91.00	--Creosote oils	Free
2707.99.00	--Other	Free
2708	PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR FROM OTHER MINERAL TARS:
2708.10.00	Pitch	Free
2708.20.00	-Pitch coke	5%
		DCS:4%
		DCT:5%
2709.00.00	PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE	Free
2710	PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS:
2710.00.1	---Crudes, topped or enriched:
2710.00.11	----Goods, as follows:	Free
	(a) enriched crudes;
	(b) topped crudes for use as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to section 34 of the Excise Act 1901
2710.00.19	----Other	$0.06954/L
		NZ:$0.06954/L
		PNG:$0.06954/L
		FI:$0.06954/L
		DC:$0.06954/L
2710.00.20	---Goods, as follows:	$0.33513/L
	(a) automotive diesel oil;	NZ:$0.33513/L
	(b) industrial diesel fuel;	PNG:$0.33513/L
	(c) marine diesel fuel	FI:$0.33513/L
		DC:$0.33513/L

SCHEDULE 3—continued

2710.00.30	---Goods, as follows:	$0.06954/L
	(a) fuel oil;	NZ:$0.06954/L
	(b) heating oil;	PNG:$0.06954/L
	(c) lighting kerosene;	FI:$0.06954/L
	(d) power kerosene	DC:$0.06954/L
2710.00.40	---Kerosene for use in aircraft	$0.02451/L
		NZ:$0.02451/L
		PNG:$0.02451/L
		FI:$0.02451/L
		DC:$0.02451/L
2710.00.5	---Gasoline and other oils having a flash point of less than 23 °C when tested in an Abel (closed test) apparatus:
2710.00.51	----For use in aircraft	$0.19652/L
		NZ:$0.19652/L
		PNG:$0.19652/L
		FI:$0.19652/L
		DC:$0.19652/L
2710.00.52	----For use in internal combustion engines and having a lead content exceeding 13 mg/L, NSA	$0.35613/L
		NZ:$0.35613/L
		PNG:$0.35613/L
		FI:$0.35613/L
		DC:$0.35613/L
2710.00.53	----For use in internal combustion engines and having a lead content not exceeding 13 mg/L, NSA	$0.33513/L
		NZ:$0.33513/L
		PNG:$0.33513/L
		FI:$0.33513/L
		DC:$0.33513/L
2710.00.59	----For other uses	Free
2710.00.90	---Other	Free
2711	PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS:
2711.1	-Liquefied:
2711.11.00	--Natural gas	Free
2711.12.00	--Propane	Free
2711.13.00	--Butanes	Free
2711.14.00	--Ethylene, propylene, butylene and butadiene	Free
2711.19.00	--Other	Free

SCHEDULE 3—continued

2711.2	-In gaseous state:
2711.21.00	--Natural gas	Free
2711.29.00	--Other	Free
2712	PETROLEUM JELLY; PARAFFIN WAX, MICRO-CRYSTALLINE PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS OBTAINED BY SYNTHESIS OR BY OTHER PROCESSES, WHETHER OR NOT COLOURED:
2712.10.00	-Petroleum jelly	Free
2712.20.00	-Paraffin wax containing by weight less than 0.75% of oil	Free
2712.90.00	-Other	Free
2713	PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS:
2713.1	-Petroleum coke:
2713.11.00	--Not calcined	Free
2713.12.00	--Calcined	Free
2713.20.00	-Petroleum bitumen	Free
2713.90.00	-Other residues of petroleum oils or of oils obtained from bituminous minerals	Free
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)	5% DCS:4% CAN:Free DCT:5%

SCHEDULE 3—continued

SECTION VI

Products of the chemical or allied industries

Notes.

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

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

2.- Subject to Note 1 above, goods classifiable in 3004, 3005, 3006, 3212, 3303.00.00, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of this Schedule.

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

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

(b) presented together; and

(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.

1.- Except where the context otherwise requires, the headings of this Chapter apply only to:

SCHEDULE 3—continued

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

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

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

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

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

2.- In addition to dithionites and sulphoxylates, stabilised with organic substances (2831), carbonates and peroxocarbonates of inorganic bases (2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (2837), fulminates, cyanates and thiocyanates, of inorganic bases (2838.00.00), organic products included in 2843 to 2846 and carbides (2849), only the following compounds of carbon are to be classified in this Chapter:

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

(b) Halide oxides of carbon (2812);

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

(e) Hydrogen peroxide, solidified with urea (2847.00.00), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (2851.00.00) other than calcium cyanamide, whether or not pure (Chapter 31).

SCHEDULE 3—continued

3.- Subject to the provisions of Note 1 to Section VI, this Chapter does not cover:

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

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

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

(e) Artificial graphite (3801); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of 3813,00,00; ink removers put up in packings for retail sale, of 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 3824;

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

(g) The metals, whether or not pure, 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 (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 2811.

5.- 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 2842.

6.- 2844 applies only to:

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

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

SCHEDULE 3—continued

(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 microcurie/g);

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

(f) Radioactive residues whether or not usable.

“Isotopes”, for the purposes of this Note and of the wording of 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.- 2848.00.00 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.

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

Additional Note.

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

(a) Colloidal sulphur (2802.00.00);

(b) Carbon blacks (2803.00.00);

(d) Sulphonitric acids (2808.00.00);

(e) Polyphosphoric acids (2809);

(f) Phosphorus trisulphide (2813);

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

SCHEDULE 3—continued

(h) Commercial cobalt oxides (2822.00.00);

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

(k) Commercial calcium hypochlorite (2828);

(l) Polysulphides (2830);

(m) Dithionites and sulphoxylates, stabilised with organic substances (2831);

(n) Polyphosphates (2835);

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

(p) Commercial alkali metal silicates (2839);

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

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

(s) Other isotopes (2845);

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

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

SUB-CHAPTER I

CHEMICAL ELEMENTS

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

SCHEDULE 3—continued

2804	HYDROGEN, RARE GASES AND OTHER NON-METALS:
2804.10.00	-Hydrogen	Free
2804.2	-Rare gases:
2804.21.00	-Argon	Free
2804.29.00	-Other	Free
2804.30.00	-Nitrogen	Free
2804.40.00	-Oxygen	Free
2804.50.00	-Boron; tellurium	Free
2804.6	-Silicon:
2804.61.00	-Containing by weight not less than 99.99% of silicon	Free
2804.69.00	-Other	Free
2804.70.00	-Phosphorus	Free
2804.80.00	-Arsenic	Free
2804.90.00	-Selenium	Free
2805	ALKALI OR ALKALINE-EARTH METALS; RARE-EARTH METALS, SCANDIUM AND YTTRIUM, WHETHER OR NOT INTERMIXED OR INTERALLOYED; MERCURY:
2805.1	-Alkali metals:
2805.11.00	-Sodium	Free
2805.19.00	-Other	Free
2805.2	-Alkaline-earth metals:
2805.21.00	--Calcium	Free
2805.22.00	--Strontium and barium	Free
2805.30.00	-Rare-earth metals, scandium and yttrium whether or not intermixed or interalloyed	Free
2805.40.00	-Mercury	Free

SCHEDULE 3—continued

SUB-CHAPTER II

INORGANIC ACIDS AND INORGANIC OXYGEN
COMPOUNDS OF NON-METALS

2806	HYDROGEN CHLORIDE (HYDROCHLORIC ACID); CHLOROSULPHURIC ACID:
2806.10.00	-Hydrogen chloride (hydrochloric acid)	Free
2806.20.00	-Chlorosulphuric acid	Free
2807.00.00	SULPHURIC ACID; OLEUM	Free
2808.00.00	NITRIC ACID; SULPHONITRIC ACIDS	Free
2809	DIPHOSPHORUS PENTAOXIDE; PHOSPHORIC ACID AND POLYPHOSPHORIC ACIDS:
2809.10.00	-Diphosphorus pentaoxide	Free
2809.20	-Phosphoric acid and polyphosphoric acids:
2809.20.10	---Phosphoric acid, containing by weight:	Free
	(a) 0.45%, or more, in a combined amount, of iron, aluminium and magnesium; and
	(b) 0.5%, or more, of sulphuric acid
	based on an acid containing by weight, 75% orthophosphoric acid
2809.20.90	---Other	5%
2810.00.00	OXIDES OF BORON; BORIC ACIDS	Free
2811	OTHER INORGANIC ACIDS AND OTHER INORGANIC OXYGEN COMPOUNDS OF NON-METALS:
2811.1	-Other inorganic acids:
2811.11.00	--Hydrogen fluoride (hydrofluoric acid)	Free
2811.19.00	--Other	Free
2811.2	-Other inorganic oxygen compounds of non-metals:
2811.21.00	--Carbon dioxide	Free
2811.22.00	--Silicon dioxide	Free
2811.23.00	--Sulphur dioxide	Free
2811.29.00	--Other	Free

SCHEDULE 3—continued

SUB-CHAPTER III

HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS

2812	HALIDES AND HALIDE OXIDES OF NON-METALS:
2812.10.00	-Chlorides and chloride oxides	Free
2812.90.00	-Other	Free
2813	SULPHIDES OF NON-METALS; COMMERCIAL PHOSPHORUS TRISULPHIDE:
2813.10.00	-Carbon disulphide	Free
2813.90.00	-Other	Free
SUB-CHAPTER IV
INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METAL
2814	AMMONIA, ANHYDROUS OR IN AQUEOUS SOLUTION:
2814.10.00	-Anhydrous ammonia	Free
2814.20.00	-Ammonia in aqueous solution	Free
2815	SODIUM HYDROXIDE (CAUSTIC SODA); POTASSIUM HYDROXIDE (CAUSTIC POTASH); PEROXIDES OF SODIUM OR POTASSIUM:
2815.1	-Sodium hydroxide (caustic soda):
2815.11.00	--Solid	Free
2815.12.00	--In aqueous solution (soda lye or liquid soda)	Free
2815.20.00	-Potassium hydroxide (caustic potash)	Free
2815.30.00	-Peroxides of sodium or potassium	Free
2816	HYDROXIDE AND PEROXIDE OF MAGNESIUM; OXIDES, HYDROXIDES AND PEROXIDES, OF STRONTIUM OR BARIUM:
2816.10.00	-Hydroxide and peroxide of magnesium	Free
2816.20.00	-Oxide, hydroxide and peroxide of strontium	Free
2816.30.00	-Oxide, hydroxide and peroxide of barium	Free

SCHEDULE 3—continued

2817.00.00	ZINC OXIDE; ZINC PEROXIDE	Free
2818	ARTIFICIAL CORUNDUM, WHETHER OR NOT CHEMICALLY DEFINED; ALUMINIUM OXIDE; ALUMINIUM HYDROXIDE;
2818.10	-Artificial corundum, whether or not chemically defined:
2818.10.10	---Chemically defined	Free
2818.10.90	---Other	5%
2818.20.00	-Aluminium oxide, other than artificial corundum	Free
2818.30.00	-Aluminium hydroxide	Free
2819	CHROMIUM OXIDES AND HYDROXIDES:
2819.10.00	-Chromium trioxide	Free
2819.90.00	-Other	Free
2820	MANGANESE OXIDES:
2820.10.00	-Manganese dioxide	Free
2820.90.00	-Other	Free
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	Free
2821.20.00	-Earth colours	Free
2822.00.00	COBALT OXIDES AND HYDROXIDES; COMMERCIAL COBALT OXIDES	Free
2823.00.00	TITANIUM OXIDES	Free
2824	LEAD OXIDES; RED LEAD AND ORANGE LEAD:
2824.10.00	-Lead monoxide (litharge, massicot)	Free
2824.20.00	-Red lead and orange lead	Free
2824.90.00	-Other	Free

SCHEDULE 3—continued

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

SUB-CHAPTER V

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS
AND METALS

2826	FLUORIDES; FLUOROSILICATES, FLUOROALUM1NATES AND OTHER COMPLEX FLUORINE SALTS:
2826.1	-Fluorides:
2826.11.00	--Of ammonium or of sodium	Free
2826.12.00	--Of aluminium	Free
2826.19.00	--Other	Free
2826.20.00	-Fluorosilicates of sodium or of potassium	Free
2826.30.00	-Sodium hexafluoroaluminate (synthetic cryolite)	Free
2826.90.00	-Other	Free
2827	CHLORIDES, CHLORIDE OXIDES AND CHLORIDE HYDROXIDES; BROMIDES AND BROMIDE OXIDES; IODIDES AND IODIDE OXIDES:
2827.10.00	-Ammonium chloride	Free

SCHEDULE 3—continued

2827.20.00	-Calcium chloride	Free
2827.3	-Other chlorides:
2827.31.00	--Of magnesium	Free
2827.32.00	--Of aluminium	Free
2827.33.00	--Of iron	Free
2827.34.00	--Of cobalt	Free
2827.35.00	--Of nickel	Free
2827.36.00	--Of zinc	Free
2827.38.00	--Of barium	Free
2827.39.00	--Other	Free
2827.4	-Chloride oxides and chloride hydroxides:
2827.41.00	--Of copper	Free
2827.49.00	--Other	Free
2827.5	-Bromides and bromide oxides:
2827.51.00	--Bromides of sodium or of potassium	Free
2827.59.00	--Other	Free
2827.60.00	-Iodides and iodide oxides	Free
2828	HYPOCHLORITES: COMMERCIAL CALCIUM HYPOCHLORITE: CHLORITES; HYPOBROMITES:
2828.10.00	-Commercial calcium hypochlorite and other calcium hypochlorites	Free
2828.90.00	-Other	Free
2829	CHLORATES AND PERCHLORATES; BROMATES AND PERBROMATES; IODATES AND PERIODATES:
2829.1	-Chlorates:
2829.11.00	--Of sodium	Free
2829.19.00	--Other	Free
2829.90.00	-Other	Free

SCHEDULE 3—continued

2830	SULPHIDES; POLYSULPHIDES:
2830.10.00	-Sodium sulphides	Free
2830.20.00	-Zinc sulphide	Free
2830.30.00	-Cadmium sulphide	Free
2830.90.00	-Other	Free
2831	DITHIONITES AND SULPHOXYLATES:
2831.10.00	-Of sodium	Free
2831.90.00	-Other	Free
2832	SULPHITES; THIOSULPHATES:
2832.10.00	-Sodium sulphites	Free
2832.20.00	-Other sulphites	Free
2832.30.00	-Thiosulphates	Free
2833	SULPHATES; ALUMS; PEROXOSULPHATES (PERSULPHATES):
2833.1	-Sodium sulphates:
2833.11.00	--Disodium sulphate	5%
2833.19.00	--Other	Free
2833.2	-Other sulphates:
2833.21.00	--Of magnesium	5%
2833.22.00	--Of aluminium	5%
2833.23.00	--Of chromium	5%
2833.24.00	--Of nickel	Free
2833.25.00	--Of copper	5%
2833.26.00	--Of zinc	5%
2833.27.00	--Of barium	Free
2833.29.00	--Other	Free
2833.30.00	-Alums	Free
2833.40.00	-Peroxosulphates (persulphates)	Free

SCHEDULE 3—continued

2834	NITRITES; NITRATES:
2834.10.00	-Nitrites	Free
2834.2	-Nitrates:
2834.21.00	--Of potassium	Free
2834.22.00	--Of bismuth	Free
2834.29.00	--Other	Free
2835	PHOSPHINATES (HYPOPHOSPHITES), PHOSPHONATES (PHOSPHITES), PHOSPHATES AND POLYPHOSPHATES:
2835.10.00	-Phosphinates (hypophosphites) and phosphonates (phosphites)	Free
2835.2	-Phosphates:
2835.22.00	--Of mono- or disodium	5%
2835.23.00	--Of trisodium	5%
2835.24.00	--Of potassium	5%
2835.25.00	--Calcium hydrogenorthophosphate (“dicalcium phosphate”)	Free
2835.26.00	--Other phosphates of calcium	5%
2835.29.00	--Other	Free
2835.3	-Polyphosphates:
2835.31.00	--Sodium triphosphate (sodium tripolyphosphate)	5%
2835.39	--Other:
2835.39.10	---Of sodium, including pyrophosphates and metaphosphates	5%
2835.39.90	---Other	Free
2836	CARBONATES; PEROXOCARBONATES (PERCARBONATES); COMMERCIAL AMMONIUM CARBONATE CONTAINING AMMONIUM CARBAMATE:
2836.10.00	-Commercial ammonium carbonate and other ammonium carbonates	Free
2836.20.00	-Disodium carbonate	5%
		DCS:2.5%

SCHEDULE 3—continued

2836.30.00	-Sodium hydrogencarbonate (sodium bicarbonate)	Free
2836.40.00	-Potassium carbonates	Free
2836.50.00	-Calcium carbonate	Free
2836.60.00	-Barium carbonate	Free
2836.70.00	-Lead carbonate	Free
2836.9	-Other:
2836.91.00	--Lithium carbonates	Free
2836.92.00	--Strontium carbonate	Free
2836.99.00	--Other	Free
2837	CYANIDES, CYANIDE OXIDES AND COMPLEX CYANIDES:
2837.1	-Cyanides and cyanide oxides:
2837.11.00	--Of sodium	Free
2837.19.00	--Other	Free
2837.20.00	-Complex cyanides	Free
2838.00.00	FULMINATES, CYANATES AND THIOCYANATES	Free
2839	SILICATES; COMMERCIAL ALKALI METAL SILICATES:
2839.1	-Of sodium:
2839.11.00	--Sodium metasilicates	Free
2839.19.00	--Other	Free
2839.20.00	-Of potassium	Free
2839.90.00	-Other	Free
2840	BORATES; PEROXOBORATES (PERBORATES):
2840.1	-Disodium tetraborate (refined borax):
2840.11.00	--Anhydrous	Free
2840.19.00	--Other	Free
2840.20.00	-Other borates	Free

SCHEDULE 3—continued

2840.30.00	-Peroxoborates (perborates)	5%
2841	SALTS OF OXOMETALLIC OR PEROXOMETALLIC ACIDS:
2841.10.00	-Aluminates	5%
2841.20.00	-Chromates of zinc or of lead	5%
2841.30.00	-Sodium dichromate	5%
2841.40.00	-Potassium dichromate	5%
2841.50.00	-Other chromates and dichromates; peroxochromates	5%
2841.6	-Manganites, manganates and permanganates:
2841.61.00	--Potassium permanganate	5%
2841.69.00	--Other	5%
2841.70.00	-Molybdates	5%
2841.80.00	-Tungstates (wolframates)	5%
2841.90.00	-Other	5%
2842	OTHER SALTS OF INORGANIC ACIDS OR PEROXOACIDS, EXCLUDING AZIDES:
2842.10.00	-Double or complex silicates	Free
2842.90.00	-Other	Free
SUB-CHAPTER VI
MISCELLANEOUS
2843	COLLOIDAL PRECIOUS METALS; INORGANIC OR ORGANIC COMPOUNDS OF PRECIOUS METALS, WHETHER OR NOT CHEMICALLY DEFINED; AMALGAMS OF PRECIOUS METALS:
2843.10.00	-Colloidal precious metals	Free
2843.2	-Silver compounds:
2843.21.00	--Silver nitrate	Free
2843.29.00	--Other	Free
2843.30.00	-Gold compounds	Free

SCHEDULE 3—continued

2843.90.00	-Other compounds; amalgams	Free
2844	RADIOACTIVE CHEMICAL ELEMENTS AND RADIOACTIVE ISOTOPES (INCLUDING THE FISSILE OR FERTILE CHEMICAL ELEMENTS AND ISOTOPES) AND THEIR COMPOUNDS; MIXTURES AND RESIDUES CONTAINING THESE PRODUCTS:
2844.10.00	-Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds	Free
2844.20.00	-Uranium enriched in U235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U235, plutonium or compounds of these products	Free
2844.30.00	-Uranium depleted in U235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U235, thorium or compounds of these products	Free
2844.40.00	-Radioactive elements and isotopes and compounds other than those of 2844.10.00, 2844.20.00 or 2844.30.00; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues	Free
2844.50.00	-Spent (irradiated) fuel elements (cartridges) of nuclear reactors	Free
2845	ISOTOPES OTHER THAN THOSE OF 2844; COMPOUNDS, INORGANIC OR ORGANIC, OF SUCH ISOTOPES, WHETHER OR NOT CHEMICALLY DEFINED:
2845.10.00	-Heavy water (deuterium oxide)	Free
2845.90.00	-Other	Free
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	Free
2846.90.00	-Other	Free

SCHEDULE 3—continued

CHAPTER 29

Organic chemicals

Notes.

1.- Except where the context otherwise requires, the headings of this Chapter apply only to:

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

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

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

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

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

(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 specific use rather than for general use;

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

2.- This Chapter does not cover:

(a) Goods of 1504 or crude glycerol of 1520.00.00;

(b) Ethyl alcohol (2207 or 2208);

SCHEDULE 3—continued

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

(e) Urea (3102 or 3105);

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

(g) Enzymes (3507);

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

(ij) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of 3813.00.00; ink removers put up in packings for retail sale, of 3824; or

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

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

4.- In 2904 to 2906, 2908 to 2911.00.00 and 2913.00.00 to 2920, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.

Nitro or nitroso groups are not to be taken as “nitrogen-functions” for the purpose of 2929.

For the purposes of 2911.00.00, 2912, 2914, 2918 and 2922, “oxygen-function” is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in 2905 to 2920.

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

(b) Esters of ethyl alcohol 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.

SCHEDULE 3—continued

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

(2) Salts formed between organic compounds of sub-Chapters I to X or 2942.00.00 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter.

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

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

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

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

7.- 2932, 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, 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.

Subheading Note.

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

SCHEDULE 3—continued

Additional Note.

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

SUB-CHAPTER I

HYDROCARBONS AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED
DERIVATIVES

2901	ACYCLIC HYDROCARBONS:
2901.10.00	-Saturated	Free
2901.2	-Unsaturated:
2901.21.00	--Ethylene	Free
2901.22.00	--Propene (propylene)	Free
2901.23.00	--Butene (butylene) and isomers thereof	Free
2901.24.00	--Buta-l,3-diene and isoprene	Free
2901.29.00	--Other	Free
2902	CYCLIC HYDROCARBONS:
2902.1	-Cyclanes, cyclenes and cycloterpenes:
2902.11.00	--Cyclohexane	Free
2902.19.00	--Other	Free
2902.20.00	-Benzene	Free
2902.30.00	-Toluene	Free
2902.4	-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	5%
2902.60.00	-Ethylbenzene	Free
2902.70.00	-Cumene	Free

SCHEDULE 3—continued

2902.90.00	-Other	Free
2903	HALOGENATED DERIVATIVES OF HYDROCARBONS:
2903.1	-Saturated chlorinated derivatives of acyclic hydrocarbons:
2903.11.00	--Chloromethane (methyl chloride) and chloroethane (ethyl chloride)	Free
2903.12.00	--Dichloromethane (methylene chloride)	Free
2903.13.00	--Chloroform (trichloromethane)	5%
2903.14.00	--Carbon tetrachloride	5%
2903.15.00	--1,2-Dichloroethane (ethylene dichloride)	Free
2903.16.00	--1,2-Dichloropropane (propylene dichloride) and dichlorobutanes	Free
2903.19.00	--Other	Free
2903.2	-Unsaturated chlorinated derivatives of acyclic hydrocarbons:
2903.21.00	--Vinyl chloride (chloroethylene)	Free
2903.22.00	--Trichloroethylene	Free
2903.23.00	--Tetrachloroethylene (perchloroethylene)	5%
2903.29.00	--Other	Free
2903.30.00	-Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons	Free
2903.4	-Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens:
2903.41.00	--Trichlorofluoromethane	5%
2903.42.00	--"Dichlorodifluoromethane	5%
2903.43.00	--Trichlorotrifluoroethanes	5%
2903.44.00	--Dichlorotetrafluoroethanes and chloropentafluoroethane	5%
2903.45.00	--Other derivatives perhalogenated only with fluorine and chlorine	5%

SCHEDULE 3—continued

2903.46.00	--Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes	Free
2903.47.00	--Other perhalogenated derivatives	Free
2903.49	--Other:
2903.49.10	---Other chlorofluorinated derivatives	5%
2903.49.90	---Other	Free
2903.5	-Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons:
2903.51.00	--1,2,3,4,5,6-Hexachlorocyclohexane	Free
2903.59.00	--Other	Free
2903.6	-Halogenated derivatives of aromatic hydrocarbons:
2903.61.00	--Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene	5%
2903.61.00	--Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene	CAN:Free
2903.62.00	--Hexachlorobenzene and DDT (1,1,1-trichloro-2,2-bis(p-chlorophenyl) ethane)	5%
2903.69.00	--Other	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%
2904.20.00	-Derivatives containing only nitro or only nitroso groups	Free
2904.90.00	-Other	Free

SCHEDULE 3—continued

SUB-CHAPTER II

ALCOHOLS AND THEIR HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED DERIVATIVES

2905	ACYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2905.1	-Saturated monohydric alcohols:
2905.11.00	--Methanol (methyl alcohol)	Free
2905.12.00	--Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)	5%
2905.13.00	--Butan-1-ol (n-butyl alcohol)	5%
2905.14.00	--Other butanols	5%
2905.15.00	--Pentano1 (amyl alcohol) and isomers thereof	Free
2905.16.00	--Octanol (octy1 alcohol) and isomers thereof	5%
2905.17.00	--Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cety1 alcohol) and octadecan-1-ol (steary1 alcohol)	5%
2905.19	--Other:
2905.19.10	---Goods, as follows:	5%
	(a) 4-methylpentan-2-ol;
	(b) primary alcohols containing not less than 6 carbon atoms
2905.19.90	---Other	Free
2905.2	-Unsaturated monohydric alcohols:
2905.22	--Acyclic terpene alcohols:
2905.22.10	---Primary alcohols containing not less than 6 carbon atoms	5%
2905.22.90	---Other	Free
2905.29	--Other:
2905.29.10	---Allyl alcohol	Free
2905.29.90	---Other	5%

SCHEDULE 3—continued

2905.3	-Diols:
2905.31.00	--Ethylene glycol (ethanediol)	5%
2905.32.00	--Propylene glycol (propane- 1,2-diol)	5%
2905.39.00	--Other	Free
2905.4	-Other polyhydric alcohols:
2905.41.00	--2-Ethyl-2-(hydroxymethyl)propane-1,3- diol-(trimethylolpropane)	Free
2905.42.00	--Pentaerythritol	Free
2905.43.00	--Mannitol	5%
2905.44.00	--D-glucitol (sorbitol)	5%
2905.45.00	--Glycerol	5%
		DCS:4%
		DCT:5%
2905.49.00	--Other	Free
2905.50.00	-Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols	Free
2906	CYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2906.1	-Cyclanic, cyclenic or cycloterpenic:
2906.11.00	--Menthol	Free
2906.12.00	--Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols	Free
2906.13.00	--Sterols and inositols	Free
2906.14.00	--Terpineols	Free
2906.19.00	--Other	Free
2906.2	-Aromatic:
2906.21.00	--Benzyl alcohol	Free
2906.29.00	--Other	Free

SCHEDULE 3—continued

SUB-CHAPTER III

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

2907	PHENOLS; PHENOL-ALCOHOLS:
2907.1	-Monophenols:
2907.11.00	--Phenol (hydroxybenzene) and its salts	5%
2907.12.00	--Cresols and their salts	Free
2907.13.00	--Octylphenol, nonylphenol and their isomers; salts thereof	Free
2907.14.00	--Xylenols and their salts	Free
2907.15.00	--Naphthols and their salts	Free
2907.19.00	--Other	Free
2907.2	-Polyphenols:
2907.21.00	--Resorcinol and its salts	Free
2907.22.00	--Hydroquinone (quinol) and its salts	Free
2907.23.00	--4,4’-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts	Free
2907.29.00	--Other	Free
2907.30.00	-Phenol-alcohols	Free
2908	HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF PHENOLS OR PHENOL-ALCOHOLS:
2908.10.00	-Derivatives containing only halogen substituents and their salts	5%
2908.20.00	-Derivatives containing only sulpho groups, their salts and esters	5%
2908.90.00	-Other	5%

SCHEDULE 3—continued

SUB-CHAPTER IV

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

2909	ETHERS, ETHER-ALCOHOLS, ETHER-PHENOLS, ETHER-ALCOHOL-PHENOLS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES (WHETHER OR NOT CHEMICALLY DEFINED), AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2909.1	-Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives:
2909.11.00	--Diethyl ether	Free
2909.19.00	--Other	Free
2909.20.00	-Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives	Free
2909.30.00	-Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives	Free
2909.4	-Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
2909.41.00	--2,2’-Oxydiethanol (diethylene glycol, digol)	5%
2909.42.00	--Monomethyl ethers of ethylene glycol or of diethylene glycol	5%
2909.43.00	--Monobutyl ethers of ethylene glycol or of diethylene glycol	5%
2909.44.00	--Other monoalkylethers of ethylene glycol or of diethylene glycol	5%
2909.49.00	--Other	5%
2909.50	-Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
2909.50.10	---Ethylene oxide derivatives	5%

SCHEDULE 3—continued

2909.50.90	---Other	Free
2909.60	-Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives:
2909.60.10	---Goods, as follows:	5%
	(a) ethylene oxide derivatives;
	(b) di-t-butyl peroxide;
	(c) ethyl methyl ketone peroxide;
	(d) t-butyl hydroperoxide
2909.60.90	---Other	Free
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)	Free
2910.20.00	-Methyloxirane (propylene oxide)	Free
2910.30.00	-1 -Chloro-2,3-epoxypropane (epichlorohydrin)	Free
2910.90.00	-Other	Free
2911.00.00	ACETALS AND HEMIACETALS, WHETHER	Free
	OR NOT WITH OTHER OXYGEN
	FUNCTION, AND THEIR HALOGENATED,
	SULPHONATED, NITRATED OR
	NITROSATED DERIVATIVES

SUB-CHAPTER V

ALDEHYDE-FUNCTION COMPOUNDS

2912	ALDEHYDES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION; CYCLIC POLYMERS OF ALDEHYDES; PARAFORMALDEHYDE:
2912.1	-Acyclic aldehydes without other oxygen function:
2912.11.00	--Methanal (formaldehyde)	5%
2912.12.00	--Ethanal (acetaldehyde)	5%
2912.13.00	--Butanal (butyraldehyde, normal isomer)	Free

SCHEDULE 3—continued

2912.19.00	--Other	Free
2912.2	-Cyclic aldehydes without other oxygen function:
2912.21.00	--Benzaldehyde	Free
2912.29.00	--Other	Free
2912.30.00	-Aldehyde-alcohols	Free
2912.4	-Aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function:
2912.41.00	--Vanillin (4-hydroxy-3-methoxybenzaldehyde)	Free
2912.42.00	--Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)	Free
2912.49.00	--Other	Free
2912.50.00	-Cyclic polymers of aldehydes	Free
2912.60.00	-Paraformaldehyde	5%
2913.00.00	HALOGENATED, SULPHONATED,	Free
	NITRATED OR NITROSATED
	DERIVATIVES OF PRODUCTS OF 2912

SUB-CHAPTER VI

KETONE-FUNCTION COMPOUNDS AND
QUINONE-FUNCTION COMPOUNDS

2914	KETONES AND QUINONES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2914.1	-Acyclic ketones without other oxygen function:
2914.11.00	--Acetone	5%
2914.12.00	--Butanone (methyl ethyl ketone)	Free
2914.13.00	--4-Methylpentan-2-one (methyl isobutyl ketone)	Free
2914.19.00	--Other	Free

SCHEDULE 3—continued

2914.2	-Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function:
2914.21.00	--Camphor	Free
2914.22.00	--Cyclohexanone and methylcyclohexanones	Free
2914.23.00	--Ionones and methylionones	Free
2914.29.00	--Other	Free
2914.3	-Aromatic ketones without other oxygen function:
2914.31.00	--Phenylacetone (phenylpropan-2-one)	Free
2914.39.00	--Other	Free
2914.40	-Ketone-alcohols and ketone-aldehydes:
2914.40.10	---4-Hydroxy-4-methylpentan-2-one (diacetone alcohol)	5%
2914.40.90	---Other	Free
2914.50.00	-Ketone-phenols and ketones with other oxygen function	Free
2914.6	-Quinones:
2914.61.00	--Anthraquinone	Free
2914.69.00	--Other	Free
2914.70.00	-Halogenated, sulphonated, nitrated or nitrosated derivatives	Free

SCHEDULE 3—continued

SUB-CHAPTER VII

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

2915	SATURATED ACYCLIC MONOCARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2915.1	-Formic acid, its salts and esters:
2915.11.00	--Formic acid	Free
2915.12.00	--Salts of formic acid	Free
2915.13.00	--Esters of formic acid	5%
2915.2	-Acetic acid and its salts; acetic anhydride:
2915.21.00	--Acetic acid	5%
		CAN: Free
2915.22.00	--Sodium acetate	5%
		CAN: Free
2915.23.00	--Cobalt acetates	5%
		CAN: Free
2915.24.00	--Acetic anhydride	5%
		CAN: Free
2915.29.00	--Other	5%
		CAN: Free
2915.3	-Esters of acetic acid:
2915.31.00	--Ethyl acetate	5%
		CAN: Free
2915.32.00	--Vinyl acetate	5%
		CAN: Free
2915.33.00	--n-Butyl acetate	5%
		CAN: Free

SCHEDULE 3—continued

2915.34.00	--Isobutyl acetate	5%
		CAN:Free
2915.35.00	--2-Ethoxyethyl acetate	5%
2915.39	--Other:
2915.39.10	---Glycerol triacetate	Free
2915.39.90	---Other	5%
		CAN:Free
2915.40.00	-Mono-, di- or trichloroacetic acids, their salts and esters	Free
2915.50.00	-Propionic acid, its salts and esters	Free
2915.60.00	-Butyric acids, valeric acids, their salts and esters	5%
2915.70.00	-Palmitic acid, stearic acid, their salts and esters	5%
2915.90.00	-Other	5%
2916	UNSATURATED ACYCLIC MONOCARBOXYLIC ACIDS, CYCLIC MONOCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2916.1	-Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2916.11.00	--Acrylic acid and its salts	Free
2916.12.00	--Esters of acrylic acid	Free
2916.13.00	--Methacrylic acid and its salts	Free
2916.14.00	--Esters of methacrylic acid	Free
2916.15.00	--Oleic, linoleic or linolenic acids, their salts and esters	5%
2916.19	--Other:
2916.19.10	---Acids containing not less than 8 and not more than 22 carbon atoms, and their salts and esters	5%

SCHEDULE 3—continued

2916.19.90	---Other	Free
2916.20.00	-Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives	Free
2916.3	-Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2916.31.00	--Benzoic acid, its salts and esters	Free
2916.32.00	--Benzoyl peroxide and benzoyl chloride	5%
2916.34.00	--Phenylacetic acid and its salts	Free
2916.35.00	--Esters of phenylacetic acid	Free
2916.39.00	--Other	5%
2917	POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2917.1	-Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2917.11.00	--Oxalic acid, its salts and esters	Free
2917.12.00	--Adipic acid, its salts and esters	Free
2917.13.00	--Azelaic acid, sebacic acid, their salts and esters	Free
2917.14.00	--Maleic anhydride	Free
2917.19	--Other:
2917.19.10	---Esters	5%
2917.19.90	---Other	Free
2917.20	-Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2917.20.10	---Esters	5%
2917.20.90	---Other	Free

SCHEDULE 3—continued

2917.3	-Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2917.31.00	--Dibutyl orthophthalates	5%
2917.32.00	--Dioctyl orthophthalates	5%
2917.33.00	--Dinonyl or didecyl orthophthalates	5%
2917.34.00	--Other esters of orthophthalic acid	5%
2917.35.00	--Phthalic anhydride	5%
2917.36.00	--Terephthalic acid and its salts	Free
2917.37.00	--Dimethyl terephthalate	5%
2917.39.00	--Other	5%
2918	CARBOXYLIC ACIDS WITH ADDITIONAL OXYGEN FUNCTION AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS: THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2918.1	-Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2918.11.00	--Lactic acid, its salts and esters	Free
2918.12.00	--Tartaric acid	Free
2918.13.00	--Salts and esters of tartaric acid	Free
2918.14.00	--Citric acid	Free
2918.15.00	--Salts and esters of citric acid	Free
2918.16.00	--Gluconic acid, its salts and esters	Free
2918.17.00	--Phenylglycolic acid (mandelic acid), its salts and esters	Free
2918.19.00	--Other	Free

SCHEDULE 3—continued

2918.2	-Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2918.21.00	--Salicylic acid and its salts	5%
2918.22	--O-Acctylsalicylic acid, its salts and esters:
2918.22.10	---O-Acctylsalicylic acid	5%
2918.22.90	---Other	Free
2918.23.00	--Other esters of salicylic acid and their salts	Free
2918.29.00	--Other	Free
2918.30.00	-Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives	Free
2918.90.00	-Other	5%
SUB-CHAPTER VIII
ESTERS OF INORGANIC ACIDS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
2919.00.00	PHOSPHORIC ESTERS AND THEIR SALTS, INCLUDING LACTOPHOSPHATES; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES	Free
2920	ESTERS OF OTHER INORGANIC ACIDS (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	Free
2920.90.00	-Other	Free

SCHEDULE 3—continued

SUB-CHAPTER IX

NITROGEN-FUNCTION COMPOUNDS

2921	AM1NE-FUNCTION COMPOUNDS:
2921.1	-Acyclic monoamines and their derivatives; salts thereof:
2921.11.00	--Methylaminc, di- or trimethylamine and their salts	5%
2921.11.00	--Methylaminc, di- or trimethylamine and their salts	CAN:Free
2921.12.00	--Diethlyaminc and its salts	5%
		CAN:Free
2921.19.00	--Other	5%
		CAN:Free
2921.2	-Acyclic polyamines and their derivatives; salts thereof:
2921.21.00	--Ethylenediamine and its salts	Free
2921.22.00	--Hexamethylenediamine and its salts	Free
2921.29.00	--Other	Free
2921.30.00	-Cyclanic, cyclcnic or cyclotcrpenic mono- or polyamines, and their derivatives; salts thereof	Free
2921.4	-Aromatic monoamines and their derivatives; salts thereof:
2921.41.00	--Aniline and its salts	Free
2921.42.00	--Aniline derivatives and their salts	Free
2921.43	--Toluidines and their derivatives; salts thereof:
2921.43.10	---Toluidine derivatives containing fluoro, nitro and propyl groups	5%
2921.43.90	---Other	Free
2921.44.00	--Diphenylamine and its derivatives; salts thereof	Free
2921.45.00	--1 -Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta-naphthylamine) and their derivatives; salts thereof	Free
2921.49.00	--Other	Free

SCHEDULE 3—continued

2921.5	-Aromatic polyamines and their derivatives; salts thereof:
2921.51.00	--o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof	Free
2921.59.00	--Other	Free
2922	OXYGEN-FUNCTION AMINO-COMPOUNDS:
2922.1	-Amino-alcohols, their ethers and esters, other than those containing more than one kind of oxygen function; salts thereof:
2922.11.00	--Monoethanolamine and its salts	Free
2922.12.00	--Diethanolamine and its salts	Free
2922.13.00	--Triethanolamine and its salts	5%
		CAN:Free
2922.19.00	--Other	Free
2922.2	-Amino-naphthols and other amino-phenols, their ethers and esters, other than those containing more than one kind of oxygen function; salts thereof:
2922.21.00	--Aminohydroxynaphthalenesulphonic acids and their salts	Free
2922.22.00	--Anisidines, dianisidines, phenetidines, and their salts	Free
2922.29.00	--Other	Free
2922.30.00	-Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof	Free
2922.4	-Amino-acids and their esters, other than those containing more than one kind of oxygen function; salts thereof:
2922.41.00	--Lysine and its esters; salts thereof	Free
2922.42.00	--Glutamic acid and its salts	Free
2922.43.00	--Anthranilic acid and its salts	Free
2922.49.00	--Other	Free

SCHEDULE 3—continued

2922.50.00	-Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function	Free
2923	QUATERNARY AMMONIUM SALTS AND HYDROXIDES; LECITHINS AND OTHER PHOSPHOAMINOLIPIDS:
2923.10.00	-Choline and its salts	Free
2923.20.00	-Lecithins and other phosphoaminolipids	Free
2923.90.00	-Other	Free
2924	CARBOXYAMIDE-FUNCTION COMPOUNDS; AMIDE-FUNCTION COMPOUNDS OF CARBONIC ACID:
2924.10.00	-Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof	Free
2924.2	-Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof:
2924.21.00	--Ureines and their derivatives; salts thereof	Free
2924.22.00	--2-Acetamidobenzoic acid	Free
2924.29.00	--Other	Free
2925	CARBOXYIMIDE-FUNCTION COMPOUNDS (INCLUDING SACCHARIN AND ITS SALTS) AND IMINE-FUNCTION COMPOUNDS:
2925.1	-Imides and their derivatives; salts thereof:
2925.11.00	--Saccharin and its salts	Free
2925.19.00	--Other	Free
2925.20.00	-Imines and their derivatives; salts thereof	Free
2926	NITRILE-FUNCTION COMPOUNDS:
2926.10.00	-Acrylonitrile	Free
2926.20.00	-1 -Cyanoguanidine (dicyandiamide)	Free
2926.90.00	-Other	Free
2927.00.00	DIAZO-, AZO- OR AZOXY-COMPOUNDS	Free
2928.00.00	ORGANIC DERIVATIVES OF HYDRAZINE OR OF HYDROXYLAMINE	Free

SCHEDULE 3—continued

2929	COMPOUNDS WITH OTHER NITROGEN FUNCTION:
2929.10.00	-Isocyanates	Free
2929.90.00	-Other	Free
SUB-CHAPTER X
ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES
2930	ORGANO-SULPHUR COMPOUNDS:
2930.10.00	-Dithiocarbonatcs (xanthates)	Free
2930.20.00	-Thiocarbamates and dithiocarbamates	Free
2930.30.00	-Thiuram mono-, di- or tetrasulphides	Free
2930.40.00	-Methionine	Free
2930.90.00	-Other	Free
2931	OTHER ORGANO-INORGANIC COMPOUNDS:
2931.00.10	---Glycine derivatives containing phosphono groups	5%
2931.00.90	---Other	Free
2932	HETEROCYCLIC COMPOUNDS WITH OXYGEN HETERO-ATOM(S) ONLY:
2932.1	-Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure:
2932.11.00	--Tetrahydrofuran	Free
2932.12.00	--2-Furaldehyde (furfuraldehyde)	Free
2932.13.00	--Furfuryl alcohol and tetrahydrofurfuryl alcohol	Free
2932.19.00	--Other	Free
2932.2	-Lactones:
2932.21.00	--Coumarin, methylcoumarins and ethylcoumarins	Free

SCHEDULE 3—continued

2932.29.00	--Other lactones	Free
2932.9	-Other:
2932.91.00	--Isosafrole	Free
2932.92.00	--1 -(1,3-Benzodioxol-5-yl) propan-2-one	Free
2932.93.00	--Piperonal	Free
2932.94.00	--Safrole	Free
2932.99.00	---Other	Free
2933	HETEROCYCLIC COMPOUNDS WITH NITROGEN HETERO-ATOM(S) ONLY:
2933.1	-Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure:
2933.11.00	--Phenazone (antipyrin) and its derivatives	Free
2933.19.00	--Other	Free
2933.2	-Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure:
2933.21.00	--Hydantoin and its derivatives	Free
2933.29.00	--Other	Free
2933.3	-Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure:
2933.31.00	--Pyridine and its salts	Free
2933.32.00	--Piperidine and its salts	Free
2933.39.00	--Other	Free
2933.40.00	-Compounds containing a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused	Free
2933.5	-Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure:
2933.51.00	--Malonylurea (barbituric acid) and its derivatives; salts thereof	Free
2933.59.00	--Other	Free

SCHEDULE 3—continued

2933.6	-Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure:
2933.61.00	--Melamine	Free
2933.69.00	--Other	Free
2933.7	-Lactams:
2933.71.00	--6-Hexanelactam (epsilon-caprolactam)	Free
2933.79.00	--Other lactams	Free
2933.90.00	-Other	Free
2934	NUCLEIC ACIDS AND THEIR SALTS; OTHER HETEROCYCLIC COMPOUNDS:
2934.10.00	-Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure	Free
2934.20.00	-Compounds containing a benzothiazole ring-system (whether or not hydrogenated), not further fused	Free
2934.30.00	-Compounds containing a phenothiazine ring-system (whether or not hydrogenated), not further fused	Free
2934.90.00	-Other	Free
2935.00.00	SULPHONAMIDES	Free
SUB-CHAPTER XI
PROVITAMINS, VITAMINS AND HORMONES
2936	PROVITAMINS AND VITAMINS, NATURAL OR REPRODUCED BY SYNTHESIS (INCLUDING NATURAL CONCENTRATES), DERIVATIVES THEREOF USED PRIMARILY AS VITAMINS, AND INTERMIXTURES OF THE FOREGOING, WHETHER OR NOT IN ANY SOLVENT:
2936.10.00	-Provitamins, unmixed	Free
2936.2	-Vitamins and their derivatives, unmixed:
2936.21.00	--Vitamins A and their derivatives	Free
2936.22.00	--Vitamin B, and its derivatives	Free
2936.23.00	--Vitamin B2 and its derivatives	Free

SCHEDULE 3—continued

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
2936.29.00	--Other vitamins and their derivatives	Free
2936.90.00	-Other, including natural concentrates	Free
2937	HORMONES, NATURAL OR REPRODUCED BY SYNTHESIS; DERIVATIVES THEREOF, USED PRIMARILY AS HORMONES; OTHER STEROIDS USED PRIMARILY AS HORMONES:
2937.10.00	-Pituitary (anterior) or similar hormones, and their derivatives	Free
2937.2	-Adrenal cortical hormones and their derivatives:
2937.21.00	--Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone)	Free
2937.22.00	--Halogenated derivatives of adrenal cortical hormones	Free
2937.29.00	--Other	Free
2937.9	-Other hormones and their derivatives; other steroids used primarily as hormones:
2937.91.00	--Insulin and its salts	Free
2937.92.00	--Oestrogens and progestogens	Free
2937.99.00	--Other	Free

SCHEDULE 3—continued

SUB-CHAPTER XII

GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL
OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS,
ETHERS, ESTERS AND OTHER DERIVATIVES

2938	GLYCOSIDES. NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES:
2938.10.00	-Rutoside (rutin) and its derivatives	Free
2938.90.00	-Other	Free
2939	VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES:
2939.10.00	-Alkaloids of opium and their derivatives; salts thereof	Free
2939.2	-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
2939.4	-Ephedrines and their salts:
2939.41.00	--Ephedrine and its salts	Free
2939.42.00	--Pseudoephedrine (INN) and its salts	Free
2939.49.00	--Other	Free
2939.50.00	-Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof	Free
2939.6	-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

SCHEDULE 3—continued

2939.69.00	--Other	Free
2939.70.00	-Nicotine and its salts	Free
2939.90.00	-Other	Free
	SUB-CHAPTER XIII
	OTHER ORGANIC COMPOUNDS
2940	SUGARS, CHEMICALLY PURE, OTHER THAN SUCROSE, LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE; SUGAR ETHERS AND SUGAR ESTERS, AND THEIR SALTS, OTHER THAN PRODUCTS OF 2937, 2938 OR 2939:
2940.00.10	---Polyols being polyhydroxyether compounds containing 2 or more hydroxyl groups per molecule and containing not less than 50% by weight of reacted propylene oxide, other than polyesters	5%
2940.00.90	---Other	Free
2941	ANTIBIOTICS:
2941.10.00	-Penicillins and their derivatives with a penicillanic acid structure; salts thereof	Free
2941.20.00	-Streptomycins and their derivatives; salts thereof	Free
2941.30.00	-Tetracyclines and their derivatives; salts thereof	Free
2941.40.00	-Chloramphenicol and its derivatives; salts thereof	Free
2941.50.00	-Erythromycin and its derivatives; salts thereof	Free
2941.90.00	-Other	Free
2942.00.00	OTHER ORGANIC COMPOUNDS	Free

SCHEDULE 3—continued

CHAPTER 30

Pharmaceutical products

Notes.

1.- This Chapter does not cover:

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

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

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

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

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

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

2.- For the purposes of 3002, “modified immunological products” applies only to monoclonal antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates.

3.- For the purposes of 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 1302, merely standardised or dissolved in any solvent;

(b) As products which have been mixed:

(1) Colloidal solutions and suspensions (other than colloidal sulphur);

(2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and

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

SCHEDULE 3—continued

4.- 3006 applies only to the following, which are to be classified in that heading and in no other heading of this Schedule:

(a) Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure;

(b) Sterile laminaria and sterile laminaria tents;

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

(e) Blood-grouping reagents;

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

(g) First-aid boxes and kits; and

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

3001	GLANDS AND OTHER ORGANS FOR ORGANO-THERAPEUTIC USES, DRIED, WHETHER OR NOT POWDERED; EXTRACTS OF GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS FOR ORGANO-THERAPEUTIC USES; HEPARIN AND ITS SALTS; OTHER HUMAN OR ANIMAL SUBSTANCES PREPARED FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT ELSEWHERE SPECIFIED OR INCLUDED:
3001.10.00	-Glands and other organs, dried, whether or not powdered	Free
3001.20.00	-Extracts of glands or other organs or of their secretions	Free
3001.90.00	-Other	Free

SCHEDULE 3—continued

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:
3002.10.00	-Antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes	Free
3002.20.00	-Vaccines for human medicine	Free
3002.30.00	-Vaccines for veterinary medicine	Free
3002.90.00	-Other	Free
3003	MEDICAMENTS (EXCLUDING GOODS OF 3002,3005 OR 3006) CONSISTING OF TWO OR MORE CONSTITUENTS WHICH HAVE BEEN MIXED TOGETHER FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT PUT UP IN MEASURED DOSES OR IN FORMS OR PACKINGS FOR RETAIL SALE:
3003.10.00	-Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives	Free
3003.20.00	-Containing other antibiotics	Free
3003.3	-Containing hormones or other products of 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 2937 or antibiotics	Free
3003.90.00	-Other	Free

SCHEDULE 3—continued

3004	MEDICAMENTS (EXCLUDING GOODS OF 3002, 3005 OR 3006) CONSISTING OF MIXED OR UNMIXED PRODUCTS FOR THERAPEUTIC OR PROPHYLACTIC USES, PUT UP IN MEASURED DOSES OR IN FORMS OR PACKINGS FOR RETAIL SALE:
3004.10.00	-Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives	Free
3004.20.00	-Containing other antibiotics	Free
3004.3	-Containing hormones or other products of 2937 but not containing antibiotics:
3004.31.00	--Containing insulin	Free
3004.32.00	--Containing adrenal cortical hormones	Free
3004.39.00	--Other	Free
3004.40.00	-Containing alkaloids or derivatives thereof but not containing hormones, other products of 2937 or antibiotics	Free
3004.50.00	-Other medicaments containing vitamins or other products of 2936	Free
3004.90.00	-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	5%
		DCS:Free
		CAN:Free
3005.90	-Other:
3005.90.10	---Wadding, including cotton wool and absorbent cotton	5%
3005.90.90	---Other	5%
		DCS:Free
		CAN:Free

SCHEDULE 3—continued

3006	PHARMACEUTICAL GOODS SPECIFIED IN NOTE 4 TO THIS CHAPTER:
3006.10.00	-Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics	Free
3006.20.00	-Blood-grouping reagents	Free
3006.30.00	-Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient	Free
3006.40.00	-Dental cements and other dental fillings; bone reconstruction cements	5%
3006.50.00	-First-aid boxes and kits	Free
3006.60.00	-Chemical contraceptive preparations based on hormones or spermicides	Free

SCHEDULE 3—continued

CHAPTER 31

Fertilisers

Notes.

1.- This Chapter does not cover:

(a) Animal blood of 0511;

(b) Separate chemically defined compounds (other than those answering to the descriptions in Note 2(A), 3(A), 4(A) or 5 below); or

(c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of 3824; optical elements of potassium chloride (9001).

2.- 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in 3105:

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

(i) Sodium nitrate, whether or not pure;

(ii) Ammonium nitrate, whether or not pure;

(iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;

(iv) Ammonium sulphate, whether or not pure;

(v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;

(vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;

(vii) Calcium cyanamide, whether or not pure or treated with oil;

(viii) Urea, whether or not pure.

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

(C) Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances.

(D) Liquid fertilisers consisting of the goods of subparagraph (A)(ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.

SCHEDULE 3—continued

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

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

(i) Basic slag;

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

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

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

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

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

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

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

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

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

(iii) Potassium sulphate, whether or not pure;

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

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

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

6.- For the purposes of 3105, “other fertilisers” applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

SCHEDULE 3—continued

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:
3102.10.00	-Urea, whether or not in aqueous solution	Free
3102.2	-Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate:
3102.21.00	--Ammonium sulphate	Free
3102.29.00	--Other	Free
3102.30.00	-Ammonium nitrate, whether or not in aqueous solution	Free
3102.40.00	-Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances	Free
3102.50.00	-Sodium nitrate	Free
3102.60.00	-Double salts and mixtures of calcium nitrate and ammonium nitrate	Free
3102.70.00	-Calcium cyanamide	Free
3102.80.00	-Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution	Free
3102.90.00	-Other, including mixtures not specified in the foregoing subheadings	Free
3103	MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC:
3103.10.00	-Superphosphates	Free
3103.20.00	-Basic slag	Free
3103.90.00	-Other	Free
3104	MINERAL OR CHEMICAL FERTILISERS, POTASSIC:
3104.10.00	-Camallite, sylvite and other crude natural potassium salts	Free

SCHEDULE 3—continued

3104.20.00	-Potassium chloride	Free
3104.30.00	-Potassium sulphate	Free
3104.90.00	-Other	Free
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	Free
3105.20.00	-Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium	Free
3105.30.00	-Diammonium hydrogenorthophosphate (diammonium phosphate)	Free
3105.40.00	-Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)	Free
3105.5	-Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus:
3105.51.00	--Containing nitrates and phosphates	Free
3105.59.00	--Other	Free
3105.60.00	-Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium	Free
3105.90.00	-Other	Free

SCHEDULE 3—continued

CHAPTER 32

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

Notes.

1.- This Chapter does not cover:

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

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

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

3.- 3203.00.00, 3204, 3205.00.00 and 3206 apply also to preparations based on colouring matter (including, in the case of 3206, colouring pigments of 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (3212), or to other preparations of 3207, 3208, 3209, 3210.00.00, 3212, 3213 or 3215.

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

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

6.- In 3212, “stamping foils” applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:

(a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or

SCHEDULE 3—continued

(b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.

3201	TANNING EXTRACTS OF VEGETABLE ORIGINS; TANNINS AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES:
3201.10.00	-Quebracho extract	Free
3201.20.00	-Wattle extract	Free
3201.90.00	-Other	Free
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	Free
3202.90.00	-Other	Free
3203.00.00	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	Free
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:
3204.1	-Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter:
3204.11.00	--Disperse dyes and preparations based thereon	5%

SCHEDULE 3—continued

3204.12.00	--Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon	5%
3204.13.00	--Basic dyes and preparations based thereon	5%
3204.14.00	--Direct dyes and preparations based thereon	5%
3204.15.00	--Vat dyes (including those usable in that state as pigments) and preparations based thereon	5%
3204.16.00	--Reactive dyes and preparations based thereon	5%
3204.17.00	--Pigments and preparations based thereon	5%
3204.19.00	--Other, including mixtures of colouring matter of two or more of 3204.11.00 to 3204.19.00	5%
3204.20.00	-Synthetic organic products of a kind used as fluorescent brightening agents	5%
3204.90.00	-Other	5%
3205.00.00	COLOUR LAKES; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON COLOUR LAKES	5%
3205.00.00		CAN:Free
3206	OTHER COLOURING MATTER; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER, OTHER THAN THOSE OF 3203.00.00, 3204 OR 3205.00.00; INORGANIC PRODUCTS OF A KIND USED AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINED:
3206.1	-Pigments and preparations based on titanium dioxide:
3206.11.00	--Containing 80% or more by weight of titanium dioxide calculated on the dry weight	5%
3206.19.00	--Other	5%
3206.20.00	-Pigments and preparations based on chromium compounds	5%
3206.30.00	-Pigments and preparations based on cadmium compounds	5%
3206.4	-Other colouring matter and other preparations:
3206.41.00	--Ultramarine and preparations based thereon	5%

SCHEDULE 3—continued

3206.42.00	--Lithopone and other pigments and preparations based on zinc sulphide	5%
3206.43.00	--Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides)	5%
3206.49.00	--Other	5%
3206.50.00	-Inorganic products of a kind used as luminophores	5%
3207	PREPARED PIGMENTS, PREPARED OPACIFIERS AND PREPARED COLOURS, VERIFIABLE 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	5%
3207.20.00	-Vitrifiable enamels and glazes, engobes (slips) and similar preparations	5%
3207.30.00	-Liquid lustres and similar preparations	5%
3207.40.00	-Glass frit and other glass, in the form of powder, granules or flakes	5%
3208	PAINTS AND VARNISHES (INCLUDING ENAMELS AND LACQUERS) BASED ON SYNTHETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED OR DISSOLVED IN A NON-AQUEOUS MEDIUM; SOLUTIONS AS DEFINED IN NOTE 4 TO THIS CHAPTER:
3208.10.00	-Based on polyesters	5%
3208.20.00	-Based on acrylic or vinyl polymers	5%
3208.90.00	-Other	5%

SCHEDULE 3—continued

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	5%
3209.90.00	-Other	5%
3210.00.00	OTHER PAINTS AND VARNISHES (INCLUDING ENAMELS, LACQUERS AND DISTEMPERS); PREPARED WATER PIGMENTS OF A KIND USED FOR FINISHING LEATHER	5%
3211.00.00	PREPARED DRIERS	5%
3212	PIGMENTS (INCLUDING METALLIC POWDERS AND FLAKES) DISPERSED IN NON-AQUEOUS MEDIA, IN LIQUID OR PASTE FORM, OF A KIND USED IN THE MANUFACTURE OF PAINTS (INCLUDING ENAMELS); STAMPING FOILS; DYES AND OTHER COLOURING MATTER PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE:
3212.10.00	-Stamping foils	5%
3212.90.00	-Other	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	5%
3213.90.00	-Other	5%
3214	GLAZIERS’ PUTTY, GRAFTING PUTTY, RESIN CEMENTS, CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS’ FILLINGS; NON-REFRACTORY SURFACING PREPARATIONS FOR FACADES, INDOOR WALLS, FLOORS, CEILINGS OR THE LIKE:
3214.10.00	-Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings	5%
3214.10.00		CAN:Free

SCHEDULE 3—continued

3214.90.00	-Other	5%
		CAN:Free
3215	PRINTING INK, WRITING OR DRAWING INK AND OTHER INKS, WHETHER OR NOT CONCENTRATED OR SOLID:
3215.1	-Printing ink:
3215.11.00	--Black	5%
3215.19.00	--Other	5%
3215.90.00	-Other	5%

SCHEDULE 3—continued

CHAPTER 33

Essential oils and resinoids; perfumery,
cosmetic or toilet preparations

Notes.

1.- This Chapter does not cover:

(a) Natural oleoresins or vegetable extracts of 1301 or 1302;

(b) Soap or other products of 3401; or

2.- “Odoriferous substances” in 3302 refers only to the substances of 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.

3.- 3303.00.00 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.

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

3301	ESSENTIAL OILS (TURPENELESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES; RESINOIDS; 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:
3301.1	-Essential oils of citrus fruit:
3301.11.00	--Of bergamot	Free
3301.12.00	--Of orange	Free
3301.13.00	--Of lemon	Free
3301.14.00	--Of lime	Free

SCHEDULE 3—continued

3301.19.00	-Other	Free
3301.2	-Essential oils other than those of citrus fruit:
3301.21.00	--Of geranium	Free
3301.22.00	--Of jasmin	Free
3301.23.00	--Of lavender or of lavandin	Free
3301.24.00	--Of peppermint (Mentha piperita)	Free
3301.25.00	--Of other mints	Free
3301.26.00	--Of vetiver	Free
3301.29.00	--Other	Free
3301.30.00	-Resinoids	Free
3301.90	-Other:
3301.90.1	---Extracted oleoresins of goods of 1302:
3301.90.11	----Of hops	5%
3301.90.12	----Of ginger	5%
		DCS:4%
		DCT:5%
3301.90.19	----Other	Free
3301.90.90	---Other	5%
3302	MIXTURES OF ODORIFEROUS SUBSTANCES AND MIXTURES (INCLUDING ALCOHOLIC SOLUTIONS) WITH A BASIS OF ONE OR MORE OF THESE SUBSTANCES, OF A KIND USED AS RAW MATERIALS IN INDUSTRY; OTHER PREPARATIONS BASED ON ODORIFEROUS SUBSTANCES, OF A KIND USED FOR THE MANUFACTURE OF BEVERAGES:
3302.10	-Preparations of a kind used in the food or drink industries:
3302.10.1	---Preparations of a kind used in the manufacture of beverages:
3302.10.11	----Preparations known as “Angostura aromatic bitters”	Free

SCHEDULE 3—continued

3302.10.12	----Compound alcoholic preparations, NSA	5%
		DCS:4%
		DCT:5%
3302.10.19	----Other	5%
		DCS:Free
	From 1 January 1997	4%
		DCS:Free
3302.10.90	---Other	5%
3302.90.00	-Other	5%
3303.00.00	PERFUMES AND TOILET WATERS	5%
3304	BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE CARE OF THE SKIN (OTHER THAN MEDICAMENTS), INCLUDING SUN SCREEN OR SUN TAN PREPARATIONS; MANICURE OR PEDICURE PREPARATIONS:
3304.10.00	-Lip make-up preparations	5%
3304.20.00	-Eye make-up preparations	5%
3304.30.00	-Manicure or pedicure preparations	5%
3304.9	-Other:
3304.91.00	--Powders, whether or not compressed	5%
3304.99.00	--Other	5%
3305	PREPARATIONS FOR USE ON THE HAIR:
3305.10.00	-Shampoos	5%
3305.20.00	-Preparations for permanent waving or straightening	5%
3305.30.00	-Hair lacquers	5%
3305.90.00	-Other	5%
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	5%

SCHEDULE 3—continued

3306.20	-Yarn used to clean between the teeth (dental floss):
3306.20.10	---Of high tenacity yarn of nylon or other polyamides	Free
3306.20.90	---Other	5%
3306.90.00	-Other	5%
3307	PRE-SHAVE, SHAVING OR AFTER-SHAVE PREPARATIONS, PERSONAL DEODORANTS, BATH PREPARATIONS, DEPILATORIES AND OTHER PERFUMERY, COSMETIC OR TOILET PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED; PREPARED ROOM DEODORISERS, WHETHER OR NOT PERFUMED OR HAVING DISINFECTANT PROPERTIES:
3307.10.00	-Pre-shave, shaving or after-shave preparations	5%
3307.20.00	-Personal deodorants and antiperspirants	5%
3307.30.00	-Perfumed bath salts and other bath preparations	5%
3307.4	-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	5%
3307.49.00	--Other	5%
3307.90.00	-Other	5%

SCHEDULE 3—continued

CHAPTER 34

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

Notes.

1.- This Chapter does not cover:

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

(b) Separate chemically defined compounds; or

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

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

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

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

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

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

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

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

(B) Products obtained by mixing different waxes;

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

SCHEDULE 3—continued

The heading does not apply to:

(a) Products of 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 1521;

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

3401	SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR USE AS SOAP, IN THE FORM OF BARS, CAKES, MOULDED PIECES OR SHAPES, WHETHER OR NOT CONTAINING SOAP; PAPER, WADDING, FELT AND NONWOVENS, IMPREGNATED, COATED OR COVERED WITH SOAP OR DETERGENT:
3401.1	-Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:
3401.11.00	--For toilet use (including medicated products)	5%
3401.19.00	--Other	5%
3401.20.00	-Soap in other forms	5%
3402	ORGANIC SURFACE-ACTIVE AGENTS (OTHER THAN SOAP); SURFACE-ACTIVE PREPARATIONS, WASHING PREPARATIONS (INCLUDING AUXILIARY WASHING PREPARATIONS) AND CLEANING PREPARATIONS, WHETHER OR NOT CONTAINING SOAP, OTHER THAN THOSE OF 3401:
3402.1	-Organic surface-active agents, whether or not put up for retail sale:
3402.11.00	--Anionic	5%
3402.12.00	--Cationic	5%
3402.13.00	--Non-ionic	5%
3402.19.00	--Other	5%

SCHEDULE 3—continued

3402.20.00	-Preparations put up for retail sale	5%
3402.90.00	-Other	5%
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:
3403.1	-Containing petroleum oils or oils obtained from bituminous minerals:
3403.11.00	--Preparations for the treatment of textile materials, leather, furskins or other materials	Free
3403.19.00	--Other	Free
3403.9	-Other:
3403.91.00	--Preparations for the treatment of textile materials, leather, furskins or other materials	Free
3403.99.00	--Other	Free
3404	ARTIFICIAL WAXES AND PREPARED WAXES:
3404.10.00	-Of chemically modified lignite	5%
3404.20.00	-Of polyethylene glycol	5%
3404.90.00	-Other	5%

SCHEDULE 3—continued

CHAPTER 38

Miscellaneous chemical products

Notes.

1.- This Chapter does not cover:

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

(1) Artificial graphite (3801);

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

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

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

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

(d) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (2620), spent catalysts of a kind used principally for the recovery of precious metal (7112) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).

2.- 3824 includes the following goods which are not to be classified in any other heading of this Schedule:

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

(b) Fusel oil; Dippel’s oil;

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

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

SCHEDULE 3—continued

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	Free
3801.20.00	-Colloidal or semi-colloidal graphite	Free
3801.30.00	-Carbonaceous pastes for electrodes and similar pastes for furnace linings	Free
3801.90.00	-Other	Free
3802	ACTIVATED CARBON; ACTIVATED NATURAL MINERAL PRODUCTS; ANIMAL BLACK, INCLUDING SPENT ANIMAL BLACK:
3802.10.00	-Activated carbon	Free
3802.90.00	-Other	Free
3803.00.00	TALL OIL, WHETHER OR NOT REFINED	Free
3804.00.00	RESIDUAL LYES FROM THE MANUFACTURE OF WOOD PULP, WHETHER OR NOT CONCENTRATED, DESUGARED OR CHEMICALLY TREATED, INCLUDING LIGNIN SULPHONATES, BUT EXCLUDING TALL OIL OF 3803.00.00	Free
3805	GUM, WOOD OR SULPHATE TURPENTINE AND OTHER TERPENIC OILS PRODUCED BY THE DISTILLATION OR OTHER TREATMENT OF CONIFEROUS WOODS; CRUDE DIPENTENE; SULPHITE TURPENTINE AND OTHER CRUDE PARA-CYMENE; PINE OIL CONTAINING ALPHA-TERPINEOL AS THE MAIN CONSTITUENT:
3805.10.00	-Gum, wood or sulphate turpentine oils	Free
3805.20.00	-Pine oil	Free
3805.90.00	-Other	Free

SCHEDULE 3—continued

3806	ROSIN AND RESIN ACIDS, AND DERIVATIVES THEREOF; ROSIN SPIRIT AND ROSIN OILS; RUN GUMS:
3806.10.00	-Rosir and resin acids	Free
3806.20.00	-Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts	Free
3806.30.00	-Ester gums	5%
3806.90	-Other:
3806.90.10	---Goods, as follows:	5%
	(a) modified resin ester gums;
	(b) polycondensates being esters of resin derivatives
3806.90.90	---Other	Free
3807.00.00	WOOD TAR; WOOD TAR OILS; WOOD CREOSOTE; WOOD NAPHTHA; VEGETABLE PITCH; BREWERS’ PITCH AND SIMILAR PREPARATIONS BASED ON ROSIN, RESIN ACIDS OR ON VEGETABLE PITCH	Free
3808	INSECTICIDES, RODENTICIDES, FUNGICIDES, HERBICIDES, ANTI-SPROUTING PRODUCTS AND PLANT-GROWTH REGULATORS, DISINFECTANTS AND SIMILAR PRODUCTS, PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE OR AS PREPARATIONS OR ARTICLES (FOR EXAMPLE, SULPHUR-TREATED BANDS, WICKS AND CANDLES, AND FLY-PAPERS):
3808.10	-Insecticides:
3808.10.10	---Goods, as follows:	Free
	(a) camphor;
	(b) fly-papers;
	(c) mosquito spirals and coils
3808.10.90	---Other	5%
3808.20.00	-Fungicides	5%
3808.30.00	-Herbicides, anti-sprouting products and plant-growth regulators	5%

SCHEDULE 3—continued

3808.40.00	-Disinfectants	5%
3808.90.00	-Other	5%
3809	FINISHING AGENTS, DYE CARRIERS TO ACCELERATE THE DYEING OR FIXING OF DYESTUFFS AND OTHER PRODUCTS AND PREPARATIONS (FOR EXAMPLE, DRESSINGS AND MORDANTS), OF A KIND USED IN THE TEXTILE, PAPER, LEATHER OR LIKE INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED:
3809.10.00	-With a basis of amylaceous substances	Free
3809.9	-Other:
3809.91.00	--Of a kind used in the textile or like industries	Free
3809.92.00	--Of a kind used in the paper or like industries	Free
3809.93.00	--Of a kind used in the leather or like industries	Free
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	Free
3810.90.00	-Other	Free
3811	ANTI-KNOCK PREPARATIONS, OXIDATION INHIBITORS, GUM INHIBITORS, VISCOSITY IMPROVERS, ANTI-CORROSIVE PREPARATIONS AND OTHER PREPARED ADDITIVES, FOR MINERAL OILS (INCLUDING GASOLINE) OR FOR OTHER LIQUIDS USED FOR THE SAME PURPOSES AS MINERAL OILS:
3811.1	-Anti-knock preparations:
3811.11.00	--Based on lead compounds	Free
3811.19.00	--Other	Free

SCHEDULE 3—continued

3811.2	-Additives for lubricating oils:
3811.21.00	--Containing petroleum oils or oils obtained from bituminous minerals	Free
3811.29.00	--Other	Free
3811.90.00	-Other	Free
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	Free
3812.20.00	-Compound plasticisers for rubber or plastics	5%
3812.30.00	-Anti-oxidising preparations and other compound stabilisers for rubber or plastics	5%
3813.00.00	PREPARATIONS AND CHARGES FOR FIRE-EXTINGUISHERS; CHARGED FIRE-EXTINGUISHING GRENADES	5%
3814.00.00	ORGANIC COMPOSITE SOLVENTS AND THINNERS, NOT ELSEWHERE SPECIFIED OR INCLUDED; PREPARED PAINT OR VARNISH REMOVERS	5%
3815	REACTION INITIATORS, REACTION ACCELERATORS AND CATALYTIC PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED:
3815.1	-Supported catalysts:
3815.11.00	--With nickel or nickel compounds as the active substance	5%
3815.12.00	--With precious metal or precious metal compounds as the active substance	5%
3815.19.00	--Other	5%
3815.90.00	-Other	5%
3816.00.00	REFRACTORY CEMENTS, MORTARS, CONCRETES AND SIMILAR COMPOSITIONS, OTHER THAN PRODUCTS OF 3801	5%

SCHEDULE 3—continued

3817	MIXED ALKYLBENZENES AND MIXED ALKYLNAPHTHALENES, OTHER THAN THOSE OF 2707 OR 2902:
3817.10.00	-Mixed alkylbenzenes	5%
3817.20.00	-Mixed alkylnaphthalenes	5%
3818.00.00	CHEMICAL ELEMENTS DOPED FOR USE IN ELECTRONICS, IN THE FORM OF DISCS, WAFERS OR SIMILAR FORMS; CHEMICAL COMPOUNDS DOPED FOR USE IN ELECTRONICS	5%
3819.00.00	HYDRAULIC BRAKE FLUIDS AND OTHER PREPARED LIQUIDS FOR HYDRAULIC TRANSMISSION, NOT CONTAINING OR CONTAINING LESS THAN 70% BY WEIGHT OF PETROLEUM OILS OR OILS OBTAINED FROM BITUMINOUS MINERALS	5%
3820.00.00	ANTI-FREEZING PREPARATIONS AND PREPARED DE-ICING FLUIDS	5%
3821.00.00	PREPARED CULTURE MEDIA FOR DEVELOPMENT OF MICRO-ORGANISMS	Free
3822	DIAGNOSTIC OR LABORATORY REAGENTS ON A BACKING AND PREPARED DIAGNOSTIC OR LABORATORY REAGENTS WHETHER OR NOT ON A BACKING, OTHER THAN THOSE OF 3002 OR 3006:
3822.00.1	---On a backing of plastics, in the forms described in Note 10 to Chapter 39:
3822.00.11	---Of cellulose	Free
3822.00.19	---Of other plastics	5%
3822.00.20	---On a backing of plastics, NSA	5%
		CAN:Free
3822.00.3	---On a backing of paper or paperboard, in the forms described in Note 7(A) to Chapter 48:
3822.00.31	---Indicator paper and paperboard	Free
3822.00.39	---Other	5%
		CAN:Free
3822.00.40	---On a backing of paper or paperboard, NSA	5%

SCHEDULE 3—continued

3822.00.90	---Other	5%
	From 1 January 1998	3%
	From 1 January 1999	Free
3823	INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS; ACID OILS FROM REFINING; INDUSTRIAL FATTY ALCOHOLS;
3823.1	-Industrial monocarboxylic fatty acids; acid oils from refining:
3823.11.00	--Stearic acid	5%
		DCS:4%
		DCT:5%
3823.12.00	--Oleic acid	5%
		DCS:4%
		DCT:5%
3823.13.00	--Tall oil fatty acids	5%
		DCS:4%
		DCT:5%
3823.19.00	--Other	5%
		DCS:4%
		DCT:5%
3823.70.00	-Industrial fatty alcohols	5%
		DCS:4%
		DCT:5%
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; RESIDUAL PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED:
3824.10.00	-Prepared binders for foundry moulds or cores	5%
3824.20.00	-Naphthenic acids, their water-insoluble salts and their esters	5%
3824.30.00	-Non-agglomerated metal carbides mixed together or with metallic binders	5%

SCHEDULE 3—continued

3824.40.00	-Prepared additives for cements, mortars or concretes	5%
3824.50.00	-Non-refractory mortars and concretes	5%
3824.60.00	-Sorbitol other than that of 2905.44.00	5%
3824.7	-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	5%
3824.79.00	--Other	5%
3824.90	-Other:
3824.90.10	---Goods, as follows:	Free
	(a) case hardening preparations;
	(b) food preservatives;
	(c) organic derivatives of clay minerals;
	(d) seger cones and other fusible ceramic firing testers
3824.90.90	---Other	5%

SCHEDULE 3—continued

SECTION VII

Plastics and articles thereof;
rubber and articles thereof

Notes.

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

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

(b) presented together; and

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

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

Additional Note.

1.- For the purposes of 3926.20.21 and 4015.90.21, “anti-radiation suits, anti-contamination suits, and similar protective garments” means full body, vapour barrier suits for protection against toxic gases, chemicals or thermal hazards.

CHAPTER 39

Plastics and articles thereof

Notes.

1.- Throughout this Schedule “plastics” means those materials of 3901 to 3914.00.00 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.

SCHEDULE 3—continued

Throughout this Schedule any reference to “plastics” also includes vulcanised fibre. “Plastics”, however, does not apply to materials regarded as textile materials of Section XI.

2.- This Chapter does not cover:

(a) Waxes of 2712 or 3404;

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

(d) Solutions (other than collodions) consisting of any of the products specified in 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (3208); stamping foils of 3212;

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

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

(g) Diagnostic or laboratory reagents on a backing of plastics (3822);

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

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

(k) Plaits, wickerwork or other articles of Chapter 46;

(l) Wall coverings of 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 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);

SCHEDULE 3—continued

(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).

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

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

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

(d) Silicones (3910.00.00);

(e) Resols (3909) and other prepolymers.

4.- “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.

6.- In 3901 to 3914.00.00, “primary forms” applies only to the following forms:

(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;

SCHEDULE 3—continued

(b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.

7.- 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (3901 to 3914.00.00).

8.- For the purposes of 3917, “tubes, pipes and hoses” means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). “Tubes, pipes and hoses” also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.

9.- For the purposes of 3918, “wall or ceiling coverings of plastics ” applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.

10.- In 3920 and 3921, “plates, sheets, film, foil and strip” applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).

11.- 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II:

(a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 L;

(b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;

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

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

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

SCHEDULE 3—continued

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

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

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

Subheading Note.

1.- Within any one heading of this Chapter, 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 3901.30.00, 3903.20.00, 3903.30.00 and 3904.30.00 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.

SCHEDULE 3—continued

(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.

Additional Notes.

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

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

SUB-CHAPTER I

PRIMARY FORMS

3901	POLYMERS OF ETHYLENE, IN PRIMARY FORMS:
3901.10.00	-Polyethylene having a specific gravity of less than 0.94	5%
3901.10.00	-Polyethylene having a specific gravity of less than 0.94	CAN:Free
3901.20.00	-Polyethylene having a specific gravity of 0.94 or more	5%
3901.20.00	-Polyethylene having a specific gravity of 0.94 or more	CAN:Free
3901.30.00	-Ethylene-vinyl acetate copolymers	5%
		CAN:Free
3901.90.00	-Other	5%
		CAN:Free
3902	POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS:
3902.10.00	-Polypropylene	5%
3902.20.00	-Polyisobutylene	5%

SCHEDULE 3—continued

3902.30.00	-Propylene copolymers	5%
3902.90.00	-Other	5%
3903	POLYMERS OF STYRENE, IN PRIMARY FORMS:
3903.1	-Polystyrene:
3903.11.00	--Expansible	5%
		CAN:Free
3903.19.00	--Other	5%
		CAN:Free
3903.20.00	-Styrene-acrylonitrile (SAN) copolymers	5%
		CAN:Free
3903.30.00	-Acrylonitrile-butadiene-styrene (ABS) copolymers	5%
3903.30.00	-Acrylonitrile-butadiene-styrene (ABS) copolymers	CAN:Free
3903.90.00	-Other	5%
		CAN:Free
3904	POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS:
3904.10.00	-Polyvinyl chloride, not mixed with any other substances	5% CAN:Free
3904.2	-Other polyvinyl chloride:
3904.21.00	--Non-plasticised	5%
		CAN:Free
3904.22.00	--Plasticised	5%
		CAN:Free
3904.30.00	-Vinyl chloride-vinyl acetate copolymers	5%
		CAN:Free
3904.40.00	-Other vinyl chloride copolymers	5%
		CAN:Free
3904.50.00	-Vinylidene chloride polymers	5%
		CAN:Free
3904.6	-Fluoro-polymers:
3904.61.00	--Polytetrafluoroethylene	5%
3904.69.00	--Other	5%
3904.90.00	-Other	5%

SCHEDULE 3—continued

3905	POLYMERS OF VINYL ACETATE OR OF OTHER VINYL ESTERS, IN PRIMARY FORMS; OTHER VINYL POLYMERS IN PRIMARY FORMS:
3905.1	-Polyvinyl acetate:
3905.12.00	--In aqueous dispersion	5%
		CAN:Free
3905.19.00	--Other	5%
		CAN:Free
3905.2	-Vinyl acetate copolymers:
3905.21.00	--In aqueous dispersion	5%
		CAN:Free
3905.29.00	--Other	5%
		CAN:Free
3905.30.00	-Polyvinyl alcohol, whether or not containing unhydrolysed acetate groups	5%
3905.30.00		CAN:Free
3905.9	-Other:
3905.91.00	--Copolymers	5%
		CAN:Free
3905.99.00	--Other	5%
		CAN:Free
3906	ACRYLIC POLYMERS IN PRIMARY FORMS:
3906.10.00	-Polymethyl methacrylate	5%
3906.90.00	-Other	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	5%
		CAN:Free
3907.20.00	-Other polyethers	5%
3907.30.00	-Epoxide resins.	5%
3907.40.00	-Polycarbonates	5%
		CAN:Free

SCHEDULE 3—continued

3907.50.00	-Alkyd resins	5%
3907.60.00	-Polyethylene terephthalate	5%
		CAN:Free
3907.9	-Other polyesters:
3907.91.00	--Unsaturated	5%
3907.99	--Other:
3907.99.10	---Polybutylene terephthalate	5%
		CAN:Free
3907.99.90	---Other	5%
3908	POLYAMIDES IN PRIMARY FORMS:
3908.10.00	-Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12	5%
		CAN:Free
3908.90.00	-Other	5%
		CAN:Free
3909	AMINO-RESINS, PHENOLIC RESINS AND POLYURETHANES, IN PRIMARY FORMS:
3909.10.00	-Urea resins; thiourea resins	5%
3909.20.00	-Melamine resins	5%
3909.30.00	-Other amino-resins	5%
3909.40.00	-Phenolic resins	5%
3909.50	-Polyurethanes:
3909.50.10	---Goods, as follows:	5%
	(a) addition products of polyols, being:
	(i) polyester polyols; or
	(ii) polyether polyols, being, or having the essential character of, ethylene oxide or propylene oxide derivatives, reacted with isocyanates, containing unreacted hydroxyl or isocyanate groups and, normally, further reacted through these hydroxyl or isocyanate groups;
	(b) goods, put up in sets consisting of two or more separate constituents which, when mixed together, form a polyurethane
3909.50.90	---Other	5%
		CAN:Free

SCHEDULE 3—continued

3910.00.00	SILICONES IN PRIMARY FORMS	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	5%
3911.90.00	-Other	5%
3912	CELLULOSE AND ITS CHEMICAL DERIVATIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS:
3912.1	-Cellulose acctates:
3912.11.00	--Non-plasticised	5%
3912.12.00	--Plasticised	5%
3912.20.00	-Cellulose nitrates (including collodions)	5%
3912.3	-Cellulose ethers:
3912.31.00	--Carboxymethylcellulose and its salts	5%
3912.39.00	--Other	5%
3912.90.00	-Other	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	5%
3913.90.00	-Other	5%
3914.00.00	ION-EXCHANGERS BASED ON POLYMERS OF 3901 TO 3913, IN PRIMARY FORMS	5%

SCHEDULE 3—continued

SUB-CHAPTER II

WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES

3915	WASTE, PARINGS AND SCRAP, OF PLASTICS:
3915.10.00	-Of polymers of ethylene	5%
		CAN:Free
3915.20.00	-Of polymers of styrene	5%
		CAN:Free
3915.30.00	-Of polymers of vinyl chloride	5%
		CAN:Free
3915.90	-Of other plastics:
3915.90.10	---Of plastics, as follows:	5%
	(a) of polymers of propylene;	CAN:Free
	(b) of polymers of vinyl;
	(c) of polymers of vinylidene
3915.90.90	---Of other plastics	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	5%
		CAN:Free
3916.20.00	-Of polymers of vinyl chloride	5%
3916.90.00	-Of other plastics	5%
3917	TUBES, PIPES AND HOSES, AND FITTINGS THEREFOR (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES), OF PLASTICS:
3917.10.00	-Artificial guts (sausage casings) of hardened protein or of cellulosic materials	Free
3917.2	-Tubes, pipes and hoses, rigid:
3917.21	--Of polymers of ethylene:
3917.21.10	---Of a kind used as replacement components in passenger motor vehicles	15%
		DC:10%
		DCS:10%
		CAN:10%

SCHEDULE 3—continued

3917.21.90	---Other	5%
		CAN:Free
3917.22.00	--Of polymers of propylene	15%
		DC:10%
		DCS:10%
3917.23.00	--Of polymers of vinyl chloride	15%
		DC:10%
		DCS:10%
3917.29.00	-Of other plastics	15%
		DC:10%
		DCS:10%
3917.3	-Other tubes, pipes and hoses:
3917.31	--Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa:
3917.31.10	---Of a kind used as replacement components in passenger motor vehicles	15%
		DC:10%
		DCS:10%
		CAN:10%
3917.31.90	---Other	5%
		CAN:Free
3917.32	--Other, not reinforced or otherwise combined with other materials, without fittings:
3917.32.10	---Of a kind used as replacement components in passenger motor vehicles	15%
		DC:10%
		DCS:10%
		CAN:10%
3917.32.90	---Other	5%
		CAN:Free
3917.33	---Other, not reinforced or otherwise combined with other materials, with fittings:
3917.33.10	---Of a kind used as replacement components in passenger motor vehicles	15%
		DC:10%
		DCS:10%
		CAN:10%
3917.33.90	---Other	5%
		CAN:Free

SCHEDULE 3—continued

3917.39	--Other:
3917.39.10	---Of a kind used as replacement components in passenger motor vehicles	15%
		DC:10%
		DCS:10%
		CAN:10%
3917.39.90	---Other	5%
		CAN:Free
3917.40.00	-Fittings	5%
		CAN:Free
3918	FLOOR COVERINGS OF PLASTICS, WHETHER OR NOT SELF-ADHESIVE, IN ROLLS OR IN THE FORM OF TILES; WALL OR CEILING COVERINGS OF PLASTICS, AS DEFINED IN NOTE 9 TO THIS CHAPTER:
3918.10.00	-Of polymers of vinyl chloride	5%
		CAN:Free
3918.90.00	-Of other plastics	5%
3919	SELF-ADHESIVE PLATES, SHEETS, FILM, FOIL, TAPE, STRIP AND OTHER FLAT SHAPES, OF PLASTICS, WHETHER OR NOT IN ROLLS:
3919.10.00	In rolls of a width not exceeding 20 cm	5%
3919.90.00	-Other	5%
3920	OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON-CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS:
3920.10.00	-Of polymers of ethylene	5%
		CAN:Free
3920.20.00	-Of polymers of propylene	5%
3920.30.00	-Of polymers of styrene	5%
		CAN:Free
3920.4	-Of polymers of vinyl chloride:
3920.41.00	--Rigid	5%
		CAN:Free
3920.42.00	--Flexible	5%
		CAN:Free

SCHEDULE 3—continued

3920.5	-Of acrylic polymers:
3920.51.00	--Of polymethyl methacrylate	5%
3920.59.00	--Other	5%
3920.6	-Of polycarbonates, alkyd resins, polyallyl esters or other polyesters:
3920.61.00	--Of polycarbonates	5%
3920.62.00	--Of polyethylene terephthalate	5%
3920.63.00	--Of unsaturated polyesters	5%
3920.69.00	--Of other polyesters	5%
3920.7	-Of cellulose or its chemical derivatives:
3920.71.00	--Of regenerated cellulose	Free
3920.72.00	--Of vulcanised fibre	Free
3920.73.00	--Of cellulose acetate	Free
3920.79.00	--Of other cellulose derivatives	Free
3920.9	-Of other plastics:
3920.91.00	--Of polyvinyl butyral	5%
		CAN:Free
3920.92.00	--Of polyamides	5%
		CAN:Free
3920.93.00	--Of amino-resins	5%
3920.94.00	--Of phenolic resins	5%
3920.99.00	--Of other plastics	5%
3921	OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS:
3921.1	-Cellular:
3921.11.00	--Of polymers of styrene	5%
		CAN:Free
3921.12.00	--Of polymers of vinyl chloride	5%
		CAN:Free
3921.13.00	--Of polyurethanes	5%
		CAN:Free

SCHEDULE 3—continued

3921.14.00	--Of regenerated cellulose	5%
3921.19.00	--Of other plastics	5%
3921.90	-Other:
3921.90.10	---Of cellulose or its chemical derivatives, coated, covered or laminiated	Free
3921.90.90	---Other	5%
3922	BATHS, SHOWER-BATHS, WASH-BASINS, BIDETS, LAVATORY FANS, SEATS AND COVERS, FLUSHING CISTERNS AND SIMILAR SANITARY WARE, OF PLASTICS:
3922.10.00	-Baths, shower-baths and wash-basins	5%
		CAN:Free
3922.20.00	-Lavatory seats and covers	5%
		CAN:Free
3922.90.00	-Other	5%
		CAN:Free
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	5%
		CAN:Free
3923.2	-Sacks and bags (including cones):
3923.21.00	--Of polymers of ethylene	5%
3923.29.00	--Of other plastics	5%
3923.30.00	-Carboys, bottles, flasks and similar articles	5%
		CAN:Free
3923.40.00	-Spools, cops, bobbins and similar supports	5%
		CAN:Free
3923.50.00	-Stoppers, lids, caps and other closures	5%
		CAN:Free
3923.90.00	-Other	5%
		CAN:Free

SCHEDULE 3—continued

3924	TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OF PLASTICS:
3924.10.00	-Tableware and kitchenware	5%
		CAN:Free
3924.90.00	-Other	5%
		CAN:Free
3925	BUILDERS’ WARE OF PLASTICS, NOT ELSEWHERE SPECIFIED OR INCLUDED:
3925.10.00	-Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 L	5%
		CAN:Free
3925.20.00	-Doors, windows and their frames and thresholds for doors	5%
	-Doors, windows and their frames and thresholds for doors	CAN:Free
3925.30.00	-Shutters, blinds (including Venetian blinds) and similar articles and parts thereof	5%
		CAN:Free
3925.90.00	-Other	5%
		CAN:Free
3926	OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF 3901 TO 3914.00.00:
3926.10.00	-Office or school supplies	5%
		CAN:Free
3926.20	-Articles of apparel and clothing accessories (including gloves):
3926.20.10	---Corset busks	5%
		CAN:Free
3926.20.2	---Garments:
3926.20.21	---Anti-radiation suits, anti-contamination suits, and similar protective garments	5%
3926.20.29	---Other	37%
		DC:32%
	From 1 July 1997	34%
		DC:29%
	From 1 July 1998	31%
		DC:26%
	From 1 July 1999	28%
		DC:23%
	From 1 July 2000	25%
		DC:20%

SCHEDULE 3—continued

3926.20.90	---Other	Free
3926.30	-Fittings for furniture, coachwork or the like:
3926.30.10	---Of a kind used as replacement components in passenger motor vehicles	15%
		DC:10% DCS:10%
		CAN:10%
3926.30.90	---Other	5%
		CAN:Free
3926.40.00	-Statuettes and other ornamental articles	5%
		CAN:Free
3926.90	-Other:
3926.90.10	---Of a kind used as replacement components in passenger motor vehicles	15%
		DC:10%
		DCS:10%
		CAN:10%
3926.90.90	---Other	5%
		CAN:Free

SCHEDULE 3—continued

CHAPTER 40

Rubber and articles thereof

Notes.

1.- Except where the context otherwise requires, throughout this Schedule “rubber” means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.

2.- This Chapter does not cover:

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

(b) Footwear or parts thereof of Chapter 64;

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

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

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

3.- In 4001 to 4003.00.00 and 4005, “primary forms” applies only to the following forms:

(a) Liquids and pastes (including latex, whether or not prevulcanised, and other dispersions and solutions);

(b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.

4.- In Note I to this Chapter and in 4002, “synthetic rubber” applies to:

(a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 °C and 29 °C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5(b)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;

SCHEDULE 3—continued

(b) Thioplasts (TM); and

(c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.

5.- (a) 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:

(i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of prevulcanised rubber latex);

(ii) pigments or other colouring matter, other than those added solely for the purpose of identification;

(iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (b);

(b) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:

(i) emulsifiers or anti-tack agents;

(ii) small amounts of breakdown products of emulsifiers;

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

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

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

SCHEDULE 3—continued

8.- 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.

9.- In 4001, 4002, 4003.00.00, 4005 and 4008, “plates”, “sheets” and “strip” apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.

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

4001	NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP:
4001.10.00	-Natural rubber latex, whether or not prevulcanised	Free
4001.2	-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 4001 WITH ANY PRODUCT OF THIS HEADING, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP:
4002.1	-Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR):
4002.11.00	--Latex	5%
4002.19.00	--Other	5%
4002.20.00	-Butadiene rubber (BR)	5%

SCHEDULE 3—continued

4002.3	-Isobutene-isoprene (butyl) rubber (HR); halo-isobutene-isoprene rubber (CHR or BIIR):
4002.31.00	--Isobutene-isoprene (butyl) rubber (HR)	5%
4002.39.00	--Other	5%
4002.4	-Chloroprene (chlorobutadiene) rubber (CR):
4002.41.00	--Latex	5%
4002.49.00	--Other	5%
4002.5	-Acrylonitrile-butadiene rubber (NBR):
4002.51.00	--Latex	5%
4002.59.00	--Other	5%
4002.60.00	-Isoprene rubber (IR)	5%
4002.70.00	-Ethylene-propylene-non-conjugated diene rubber (EPDM)	5%
4002.80.00	-Mixtures of any product of 4001 with any product of this heading	5%
4002.9	-Other:
4002.91.00	--Latex	5%
4002.99.00	--Other	5%
4003.00.00	RECLAIMED RUBBER IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP	5%
4004.00.00	WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN HARD RUBBER) AND POWDERS AND GRANULES OBTAINED THEREFROM	5%
4005	COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP:
4005.10.00	-Compounded with carbon black or silica	5%
		MLAY:Free
4005.20.00	-Solutions; dispersions other than those of 4005.10.00	5%
4005.20.00	-Solutions; dispersions other than those of 4005.10.00	MLAY:Free
4005.9	-Other:
4005.91.00	--Plates, sheets and strip	5%
		MLAY:Free

SCHEDULE 3—continued

4005.99.00	--Other	5%
		MLAY: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	5%
4006.90.00	-Other	5%
4007.00.00	VULCANISED RUBBER THREAD AND CORD	5%
4008	PLATES, SHEETS, STRIP, RODS AND PROFILE SHAPES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER:
4008.1	-Of cellular rubber:
4008.11.00	--Plates, sheets and strip	5%
4008.19.00	--Other	5%
4008.2	-Of non-cellular rubber:
4008.21	--Plates, sheets and strip:
4008.21.10	---Natural rubber sheets produced by adding vulcanising agents directly to fresh field latex before coagulation, containing not less than 90% natural rubber hydrocarbons	Free
4008.21.90	---Other	5%
4008.29.00	--Other	5%
4009	TUBES, PIPES AND HOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT THEIR FITTINGS (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES):
4009.10	-Not reinforced or otherwise combined with other materials, without fittings:
4009.10.10	---Of a kind used as replacement components in passenger motor vehicles	15%
		DC:10%
		DCS:10%
		CAN:5%
4009.10.90	---Other	5%
		CAN: Free

SCHEDULE 3—continued

4009.20	-Reinforced or otherwise combined only with metal, without fittings:
4009.20.10	---Of a kind used as replacement components in passenger motor vehicles	15%
		DC:10%
		DCS:10%
		CAN:5%
4009.20.90	---Other	5%
		CAN:Free
4009.30	-Reinforced or otherwise combined only with textile materials, without fittings:
4009.30.10	---Of a kind used as replacement components in passenger motor vehicles	15%
		DC:10%
		DCS:10%
		CAN:5%
4009.30.90	---Other	5%
		CAN:Free
4009.40	-Reinforced or otherwise combined with other materials, without fittings:
4009.40.10	---Of a kind used as replacement components in passenger motor vehicles	15%
		DC:10%
		DCS:10%
		CAN:5%
4009.40.90	---Other	5%
		CAN:Free
4009.50	-With fittings:
4009.50.10	---Of a kind used as replacement components in passenger motor vehicles	15%
		DC:10%
		DCS:10%
		CAN:5%
4009.50.90	---Other	5%
		CAN:Free
4010	CONVEYOR OR TRANSMISSION BELTS OR BELTING, OF VULCANISED RUBBER:
4010.1	-Conveyor belts or belting:
4010.11.00	--Reinforced only with metal	5%
4010.12.00	--Reinforced only with textile materials	5%
4010.13.00	--Reinforced only with plastics	5%

SCHEDULE 3—continued

4010.19.00	--Other	5%
4010.2	-Transmission belts or belting:
4010.21.00	--Endless transmission belts of trapezoidal cross-section (V-belts), whether or not grooved, of a circumference exceeding 60 cm but not exceeding 180 cm	15%
		DC:10%
		DCS:10%
4010.22.00	--Endless transmission belts of trapezoidal cross-section (V-belts), whether or not grooved, of a circumference exceeding 180 cm but not exceeding 240 cm	15%
		DC:10%
		DCS:10%
4010.23.00	--Endless synchronous belts, of a circumference exceeding 60 cm but not exceeding 150 cm	5%
4010.24.00	--Endless synchronous belts, of a circumference exceeding 150 cm but not exceeding 198 cm	5%
4010.29.00	--Other	15%
		DC:10%
		DCS:10%
4011	NEW PNEUMATIC TYRES, OF RUBBER:
4011.10.00	-Of a kind used on motor cars (including station wagons and racing cars)	15%
		DC:10%
		DCS:10%
4011.20.00	-Of a kind used on buses or lorries	15%
		DC:10%
		DCS:10%
4011.30.00	-Of a kind used on aircraft	5%
4011.40.00	-Of a kind used on motorcycles	Free
4011.50.00	-Of a kind used on bicycles	Free
4011.9	-Other:
4011.91.00	--Having a “herring-bone” or similar tread	5%
4011.99.00	-Other	5%
4012	RETREADED OR USED PNEUMATIC TYRES OF RUBBER; SOLID OR CUSHION TYRES, INTERCHANGEABLE TYRE TREADS AND TYRE FLAPS, OF RUBBER:
4012.10.00	-Retreaded tyres	15%
		DC:10%
		DCS:10%

SCHEDULE 3—continued

4012.20.00	-Used pneumatic tyres	15%
		DC:10%
		DCS:10%
4012.90.00	-Other	5%
4013	INNER TUBES, OF RUBBER:
4013.10.00	-Of a kind used on motor cars (including station wagons and racing cars), buses or lorries	5%
4013.20.00	-Of a kind used on bicycles	5%
4013.90.00	-Other	5%
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	5%
4014.90.00	-Other	5%
4015	ARTICLES OF APPAREL AND CLOTHING ACCESSORIES (INCLUDING GLOVES), FOR ALL PURPOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER:
4015.1	-Gloves:
4015.11.00	--Surgical	15%
		DC:10%
	From 1 July 1997	13%
		DC:8%
	From 1 July 1998	12%
		DC:7%
	From 1 July 1999	11%
		DC:6%
	From 1 July 2000	10%
		DC:5%
4015.19.00	--Other	15%
		DC:10%
	From 1 July 1997	13%
		DC:8%
	From 1 July 1998	12%
		DC:7%
	From 1 July 1999	11% DC:6%

SCHEDULE 3—continued

	From 1 July 2000	10%
		DC:5%
4015.90	-Other:
4015.90.10	---Diving dress, wetsuits, and similar garments; mittens and mitts	15%
		DC:10%
	From 1 July 1997	13%
		DC:8%
	From 1 July 1998	12%
		DC:7%
	From 1 July 1999	11%
		DC:6%
	From 1 July 2000	10%
		DC:5%
4015.90.2	---Garments, NSA, other than:
	(a) aprons of a kind used for X-ray protection; or
	(b) pilches:
4015.90.21	---Anti-radiation suits, anti-contamination suits, and similar protective garments	5%
4015.90.29	---Other	37%
		DC:32%
	From 1 July 1997	34%
		DC:29%
	From 1 July 1998	31%
		DC:26%
	From 1 July 1999	28%
		DC:23%
	From 1 July 2000	25%
		DC:20%
4015.90.90	---Other	Free
4016	OTHER ARTICLES OF VULCANISED RUBBER OTHER THAN HARD RUBBER:
4016.10.00	-Of cellular rubber	5%
4016.9	-Other:
4016.91.00	--Floor coverings and mats	15%
		DC:10%
		DCS:10%
4016.92.00	--Erasers	5%

SCHEDULE 3—continued

4016.93.00	--Gaskets, washers and other seals	15%
		DC:10%
		DCS:10%
4016.94.00	--Boat or dock fenders, whether or not inflatable	5%
4016.95.00	--Other inflatable articles	5%
4016.99.00	--Other	15%
		DC:10%
		DCS:10%
4017.00.00	HARD RUBBER (FOR EXAMPLE, EBONITE) IN ALL FORMS, INCLUDING WASTE AND SCRAP; ARTICLES OF HARD RUBBER	5%

SCHEDULE 3—continued

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.

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

4201.00.00	SADDLERY AND HARNESS FOR ANY ANIMAL (INCLUDING TRACES, LEADS, KNEE PADS, MUZZLES, SADDLE CLOTHS, SADDLE BAGS, DOG COATS AND THE LIKE), OF ANY MATERIAL	5%
4202	TRUNKS, SUIT-CASES, VANITY-CASES, EXECUTIVE-CASES, BRIEF-CASES, SCHOOL SATCHELS, SPECTACLE CASES, BINOCULAR CASES, CAMERA CASES, MUSICAL INSTRUMENT CASES, GUN CASES, HOLSTERS AND SIMILAR CONTAINERS; TRAVELLING-BAGS, TOILET BAGS, RUCKSACKS, HANDBAGS, SHOPPING-BAGS, WALLETS, PURSES, MAP-CASES, CIGARETTE-CASES, TOBACCO-POUCHES, TOOL BAGS, SPORTS BAGS, BOTTLE-CASES, JEWELLERY BOXES, POWDER-BOXES, CUTLERY CASES AND SIMILAR CONTAINERS, OF LEATHER OR OF COMPOSITION 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:
4202.1	-Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers:
4202.11	--With outer surface of leather, of composition leather or of patent leather:
4202.11.10	---Brief-cases, portfolios and the like	5%
4202.11.90	---Other	5%
		DCS:4%
		DCT:5%

SCHEDULE 3—continued

4202.12	--With outer surface of plastics or of textile materials:
4202.12.10	---Goods, as follows:	5%
	(a) attache or executive-cases;
	(b) brief-cases, portfolios and the like;
	(c) suit-cases;
	(d) trunks
4202.12.90	---Other	5%
		DCS:4%
		DCT:5%
4202.19	---Other:
4202.19.10	---Goods, as follows:	5%
	(a) attache or executive-cases;
	(b) brief-cases, portfolios and the like;
	(c) suit-cases;
	(d) trunks
4202.19.90	---Other	5%
		DCS:4%
		DCD5%
4202.2	-Handbags, whether or not with shoulder strap, including those without handle:
4202.21.00	--With outer surface of leather, of composition leather or of patent leather	5%
4202.22.00	--With outer surface of plastic sheeting or of textile materials	5%
4202.29.00	--Other	5%
4202.3	-Articles of a kind normally carried in the pocket or in the handbag:
4202.31	--With outer surface of leather, of composition leather or of patent leather:
4202.31.10	---Goods, as follows:	5%
	(a) billfolds;
	(b) coin purses;
	(c) key containers;
	(d) smoking requisites;
	(e) spectacle cases;
	(f) wallets and wallet-purses
4202.31.90	---Other	5%
		DCS:4%
		DCT:5%

SCHEDULE 3—continued

4202.32	--With outer surface of plastic sheeting or of textile materials:
4202.32.10	---Goods, as follows:	5%
	(a) billfolds;
	(b) coin purses;
	(c) key containers;
	(d) smoking requisites;
	(e) spectacle cases;
	(f) wallets and wallet-purses
4202.32.90	---Other	5%
		DCS:4%
		DCT:5%
4202.39.00	--Other	5%
		DCS:4%
		DCT:5%
4202.9	-Other:
4202.91	--With outer surface of leather, of composition leather or of patent leather:
4202.91.10	---Goods, as follows:	5%
	(a) golf bags;
	(b) gun, revolver and pistol cases and covers;
	(c) pen and pencil cases
4202.91.90	---Other	5%
		DCS:4%
		DCT:5%
4202.92	--With outer surface of plastic sheeting or of textile materials:
4202.92.10	---Goods, as follows:	5%
	(a) golf bags;
	(b) gun, revolver and pistol cases and covers;
	(c) pen and pencil cases
4202.92.90	---Other	5%
		DCS:4%
		DCT:5%
4202.99.00	--Other	5%
		DCS:4%
		DCT:5%

SCHEDULE 3—continued

4203	ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF LEATHER OR OF COMPOSITION LEATHER:
4203.10.00	-Articles of apparel	37%
		DC:32%
	From 1 July 1997	34%
		DC:29%
	From 1 July 1998	31%
		DC:26%
	From 1 July 1999	28%
		DC:23%
	From 1 July 2000	25%
		DC:20%
4203.2	-Gloves, mittens and mitts:
4203.21.00	--Specially designed for use in sports	Free
4203.29.00	-Other	Free
4203.30.00	-Beits and bandoliers	15%
		DC:10%
	From 1 July 1997	13%
		DC:8%
	From 1 July 1998	12%
		DC:7%
	From 1 July 1999	11%
		DC:6%
	From 1 July 2000	10%
		DC:5%
4203.40	-Other clothing accessories:
4203.40.10	—Wrist straps	15%
		DC:10%
		CAN:5%
	From 1 July 1997	13%
		DC:8%
		CAN:3%
	From 1 July 1998	12%
		DC:7%
		CAN:2%
	From 1 July 1999	11%
		DC:6%
		CAN:1%
	From 1 July 2000	10%
		DC:5%
		CAN:Free

SCHEDULE 3—continued

4203.40.90	---Other	37%
		DC:32%
	From 1 July 1997	34%
		DC:29%
	From 1 July 1998	31%
		DC:26%
	From 1 July 1999	28%
		DC:23%
	From 1 July 2000	25%
		DC:20%
4204.00.00	ARTICLES OF LEATHER OR OF COMPOSITION LEATHER, OF A KIND USED IN MACHINERY OR MECHANICAL APPLIANCES OR FOR OTHER TECHNICAL USES	15%
		DC:10%
		DCS:10%
4205	OTHER ARTICLES OF LEATHER OR OF COMPOSITION LEATHER:
4205.00.10	---Parts of coats, jackets, and the like	37%
		DC:32%
	From 1 July 1997	34%
		DC:29%
	From 1 July 1998	31%
		DC:26%
	From 1 July 1999	28%
		DC:23%
	From 1 July 2000	25%
		DC:20%
4205.00.90	---Other	5%
4206	ARTICLES OF GUT (OTHER THAN SILK-WORM GUT), OF GOLDBEATER’S SKIN, OF BLADDERS OR OF TENDONS:
4206.10.00	-Catgut	Free
4206.90.00	-Other	Free

SCHEDULE 3—continued

CHAPTER 43

Furskins and artificial fur;

manufactures thereof

Notes.

1.- Throughout this Schedule references to “furskins”, other than to raw furskins of4301, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.

2.-This Chapter does not cover:

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

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

(d) Articles of Chapter 64;

(e) Headgear or parts thereof of Chapter 65; or

(f) Articles of Chapter 95 (for example, toys, games, sports requisites).

3.- 4303 includes furskins. and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.

4.- Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in 4303 or 4304 as the case may be.

5.- Throughout this Schedule “artificial fur” means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, 5801 or 6001).

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

SCHEDULE 3—continued

4301.30.00	-Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws	Free
4301.40.00	-Of beaver, whole, with or without head, tail or paws	Free
4301.50.00	-Of musk-rat, whole, with or without head, tail or paws	Free
4301.60.00	-Of fox, whole, with or without head, tail or paws	Free
4301.70.00	-Of seal, whole, with or without head, tail or paws	Free
4301.80.00	-Other furskins, whole, with or without head, tail or paws	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 4303:
4302.1	-Whole skins, with or without head, tail or paws, not assembled:
4302.11.00	--Of mink	5%
		DCS:4%
		DCT:5%
4302.12.00	--Of rabbit or hare	5%
		DCS:4%
		DCT:5%
4302.13.00	--Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb	5%
4302.19.00	--Other	5%
4302.20.00	-Heads, tails, paws and other pieces or cuttings, not assembled	5%
4302.30.00	-Whole skins and pieces or cuttings thereof, assembled	5%

SCHEDULE 3—continued

4303	ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER ARTICLES OF FURSKIN:
4303.10.00	-Articles of apparel and clothing accessories	15%
		DC:10%
	From 1 July 1997	13%
		DC:8%
	From 1 July 1998	12%
		DC:7%
	From 1 July 1999	11%
		DC:6%
	From 1 July 2000	10%
		DC:5%
4303.90.00	-Other	5%
4304	ARTIFICIAL FUR AND ARTICLES THEREOF:
4304.00.10	---Articles partly or wholly made up	15%
		DC:10%
	From 1 July 1997	13%
		DC:8%
	From 1 July 1998	12%
		DC:7%
	From 1 July 1999	11%
		DC:6%
	From 1 July 2000	10%
		DC:5%
4304.00.90	---Other	5%
		DCS:4%
		DCT:5%

SCHEDULE 3—continued

SECTION IX

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

CHAPTER 44

Wood and articles of wood; wood charcoal

Notes.

1.-This Chapter does not cover:

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

(b) Bamboos or other 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 (1401);

(d) Activated charcoal (3802);

(e) Articles of 4202;

(f) Goods of Chapter 46;

(g) Footwear or parts thereof of Chapter 64;

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

(ij) Goods of 6808.00.00;

(k) Imitation jewellery of 7117;

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

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

(n) Parts of firearms (9305);

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

SCHEDULE 3—continued

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

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

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

2.-In this Chapter, “densified wood” means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

3.- 4414.00.00 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.

4.- Products of 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.

5.- 4417.00.00 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.

6.- 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.

1.- For the purposes of 4403.41.00 and 4403.49.00, 4407.24 to 4407.29, 4408.31.00 and 4408.39.00 and 4412.13.00 to 4412.99, “tropical wood” means one of the following types of wood:

Abura, Acajou d’Afrique, Afrormosia, Ako, Alan, Andiroba, Aningre, Avodire, Azobe, Balau, Balsa, Bosse clair, Bosse fonce, Cativo, Cedro, Dabema, Dark Red Meranti, Dibetou, Doussie, Framire, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipe, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibe, Koto, Light Red Meranti, Limba, Louro, Macaranduba, Mahogany, Makore, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoume, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao,

SCHEDULE 3—continued

Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Maifim, Pulai, Punah, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Teak, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti.

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
4401.2	-Wood in chips or particles:
4401.21.00	--Coniferous	5%
		DCS:Free
4401.22.00	--Non-coniferous	5%
		DCS:Free
4401.30.00	-Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms	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
4403.20.00	-Other, coniferous	Free
4403.4	-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
4403.49.00	--Other	Free
4403.9	-Other:
4403.91.00	--Of oak (Quercus spp.)	Free
4403.92.00	--Of beech (Fagus spp.)	Free

SCHEDULE 3—continued

4403.99.00	--Other	Free
4404	HOOPWOOD; SPLIT POLES; PILES, PICKETS AND STAKES OF WOOD, POINTED BUT NOT SAWN LENGTHWISE; WOODEN STICKS, ROUGHLY TRIMMED BUT NOT TURNED, BENT OR OTHERWISE WORKED, SUITABLE FOR THE MANUFACTURE OF WALKING-STICKS, UMBRELLAS, TOOL HANDLES OR THE LIKE; CHIPWOOD AND THE LIKE:
4404.10.00	-Coniferous	5%
		DCS:Free
4404.20.00	-Non-coniferous	5%
		DCS:Free
4405.00.00	WOOD WOOL; WOOD FLOUR	Free
4406	RAILWAY OR TRAMWAY SLEEPERS (CROSS-TIES) OF WOOD:
4406.10.00	-Not impregnated	5%
		DCS:Free
4406.90.00	-Other	5%
		DCS:Free
4407	WOOD SAWN OR CHIPPED LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED, OF A THICKNESS EXCEEDING 6 mm:
4407.10	-Coniferous:
4407.10.10	---Planed or sanded	5%
		DCS:4%
		CAN:4%
		DCT:5%
4407.10.9	---Other:
4407.10.91	----Wood, as follows:	Free
	(a) redwood (Sequoia sempervirens);
	(b) western red cedar (Thuja plicata);
	(c) cut to size for making staves;
	(d) having a cross-sectional area of 450 cm2 or greater
4407.10.99	---Other	5%
		DCS:Free
		CAN:4%

SCHEDULE 3—continued

4407.2	-Of tropical wood specified in Subheading Note 1 to this Chapter:
4407.24	--Virola, Mahogany (Swietenia spp.), Imbuia and Balsa:
4407.24.10	---Planed or sanded	5%
		DCS:4%
		DCT:5%
4407.24.90	---Other	5%
		DCS:Free
4407.25	--Dark Red Meranti, Light Red Meranti and Meranti Bakau:
4407.25.10	---Planed or sanded	5%
		DCS:4%
		DCT:5%
4407.25.90	---Other	5%
		DCS: Free
4407.26	--White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan:
4407.26.10	---Planed or sanded	5%
		DCS:4%
		DCT:5%
4407.26.90	---Other	5%
		DCS:Frce
4407.29	--Other:
4407.29.10	---Planed or sanded	5%
		DCS:4%
		DCT:5%
4407.29.9	---Other:
4407.29.91	----Acajou d’Afrique and Teak (Tectona grandis)	Free
4407.29.99	----Other	5%
		DCS:Free
4407.9	-Other:
4407.91	--Of oak (Quercus spp.):
4407.91.10	---Planed or sanded	5%
		DCS:4%
		DCT:5%

SCHEDULE 3—continued

4407.91.90	---Other	5%
		DCS:Free
4407.92	--Of beech (Fagus spp.):
4407.92.10	---Planed or sanded	5%
		DCS:4%
		DCT:5%
4407.92.90	---Other	5%
		DCS:Free
4407.99	--Other:
4407.99.10	---Planed or sanded	5%
		DCS:4%
		DCT:5%
4407.99.9	---Other:
4407.99.91	----Ebony (Diospyros spp.)	Free
4407.99.99	----Other	5%
		DCS:Free
4408	VENEER SHEETS AND SHEETS FOR PLYWOOD (WHETHER OR NOT SPLICED) AND OTHER WOOD SAWN LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED, OF A THICKNESS NOT EXCEEDING 6 mm:
4408.10.00	-Coniferous	5%
		DCS:Free
4408.3	-Of tropical wood specified in Subheading Note 1 to this Chapter:
4408.31.00	--Dark Red Meranti, Light Red Meranti and Meranti Bakau	5%
4408.31.00	--Dark Red Meranti, Light Red Meranti and Meranti Bakau	DCS:Free
4408.39.00	--Other	5%
		DCS:Free
4408.90.00	-Other	5%
		DCS:Free

SCHEDULE 3—continued

4409	WOOD (INCLUDING STRIPS AND FRIEZES FOR PARQUET FLOORING, NOT ASSEMBLED) CONTINUOUSLY SHAPED (TONGUED, GROOVED, REBATED, CHAMFERED, V-JOINTED, BEADED, MOULDED, ROUNDED OR THE LIKE) ALONG ANY OF ITS EDGES OR FACES, WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED:
4409.10.00	-Coniferous	5%
		DCS:4%
		CAN:4%
		DCT:5%
4409.20.00	-Non-coniferous	5%
		DCS:4%
		DCT:5%
4410	PARTICLE BOARD AND SIMILAR BOARD OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES:
4410.1	-Of wood:
4410.11.00	--Waferboard, including oriented strand board	5%
4410.19.00	--Other	5%
4410.90.00	-Of other ligneous materials	5%
4411	FIBREBOARD OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC SUBSTANCES:
4411.1	-Fibreboard of a density exceeding 0.8 g/cm3:
4411.11.00	--Not mechanically worked or surface covered	5%
4411.19.00	--Other	5%
4411.2	-Fibreboard of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3:
4411.21.00	--Not mechanically worked or surface covered	5%
		DCS:4%
		DCT:5%
4411.29.00	--Other	5%
		DCS:4%
		DCT:5%

SCHEDULE 3—continued

4411.3	-Fibreboard of a density exceeding 0.35 g/cm3 but not exceeding 0.5 g/cm1:
4411.31.00	--Not mechanically worked or surface covered	5%
		DCS:4%
		DCT:5%
4411.39.00	--Other	5%
		DCS:4%
		DCT:5%
4411.9	-Other:
4411.91.00	--Not mechanically worked or surface covered	5%
		DCS:4%
		DCT:5%
4411.99.00	--Other	5%
		DCS:4%
		DCT:5%
4412	PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD:
4412.1	-Plywood consisting solely of sheets of wood, cach ply not exceeding 6 mm thickness:
•4412.13.00	--With at least one outer ply of tropical wood specified in Subheading Note 1 to this Chapter	5%
4412.14.00	--Other, with at least one outer ply of non-coniferous wood	5%
4412.19.00	--Other	5%
4412.2	-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	---Goods, as follows:	5%
	(a) containing at least one layer of particle board;
	(b) plywood
4412.22.90	---Other	5%
		DCS:4%
		DCT:5%
4412.23.00	--Other, containing at least one layer of particle board	5%

SCHEDULE 3—continued

4412.29	--Other:
4412.29.10	---Plywood	5%
4412.29.90	---Other	5%
		DCS:4%
		DCT:5%
4412.9	-Other:
4412.92	--With at least one ply of tropical wood specified in subheading Note 1 to this Chapter:
4412.92.10	---Goods, as follows:	5%
	(a) containing at least one layer of particle board;
	(b) plywood
4412.92.90	--Other	5%
		DCS:4%
		DCT:5%
4412.93.00	--Other, containing at least one layer of particle board	5%
4412.99	--Other:
4412.99.10	---Plywood	5%
4412.99.90	---Other	5%
		DCS:4%
		DCT:5%
4413.00.00	DENSIFIED WOOD, IN BLOCKS, PLATES,	5%
	STRIPS OR PROFILE SHAPES	DCS:4%
		DCT:5%
4414.00.00	WOODEN FRAMES FOR PAINTINGS,	5%
	PHOTOGRAPHS, MIRRORS OR SIMILAR	DCS:4%
	OBJECTS	DCT:5%
4415	PACKING CASES, BOXES, CRATES, DRUMS AND SIMILAR PACKINGS, OF WOOD; CABLE-DRUMS OF WOOD; PALLETS, BOX PALLETS AND OTHER LOAD BOARDS, OF WOOD; PALLET COLLARS OF WOOD:
4415.10.00	-Cases, boxes, crates, drums and similar	5%
	packings; cable-drums	DCS:4%
		DCT:5%
4415.20.00	-Pallets, box pallets and other load boards; pallet collars	5%
		DCS:4%
		DCT:5%

SCHEDULE 3—continued

4416.00.00	CASKS, BARRELS, VATS, TUBS AND OTHER COOPERS’ PRODUCTS AND PARTS THEREOF, OF WOOD. INCLUDING STAVES	5%
		DCS:4%
		DCT:5%
4417.00.00	TOOLS, TOOL BODIES, TOOL HANDLES, BROOM OR BRUSH BODIES AND HANDLES, OF WOOD; BOOT OR SHOE LASTS AND TREES, OF WOOD	5%
		DCS:4%
		DCT:5%
4418	BUILDERS’ JOINERY AND CARPENTRY OF WOOD, INCLUDING CELLULAR WOOD PANELS, ASSEMBLED PARQUET PANELS, SHINGLES AND SHAKES:
4418.10.00	-Windows, French-windows and their frames	5%
		DCS:4%
		CAN:Free
		DCT:5%
4418.20.00	-Doors and their frames and thresholds	5%
		DCS:4%
		DCT:5%
4418.30.00	Parquet panels	5%
		DCS:4%
		DCT:5%
4418.40.00	-Shuttering for concrete constructional work	5%
		DCS:4%
		CAN:Free
		DCT:5%
4418.50.00	-Shingles and shakes	5%
		DCS:4%
		DCT:5%
4418.90.00	-Other	5%
		DCS:4%
		CAN:Free
		DCT:5%
4419.00.00	TABLEWARE AND KITCHENWARE, OF WOOD	5%
		DCS:4%
		DCT:5%

SCHEDULE 3—continued

4420	WOOD MARQUETRY AND INLAID WOOD; CASKETS AND CASES FOR JEWELLERY OR CUTLERY, AND SIMILAR ARTICLES, OF WOOD; STATUETTES AND OTHER ORNAMENTS, OF WOOD; WOODEN ARTICLES OF FURNITURE NOT FALLING IN CHAPTER 94:
4420.10.00	-Statuettes and other ornaments, of wood	5%
		DCS:4%
		DCT:5%
4420.90.00	-Other	5%
		DCS:4%
		DCT:5%
4421	OTHER ARTICLES OF WOOD:
4421.10.00	-Clothes hangers	5%
		DCS:4%
		DCT:5%
4421.90.00	-Other	5%
		DCS:4%
		DCT:5%

SCHEDULE 3—continued

CHAPTER 48

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

Notes.

1.- This Chapter does not cover:

(a) Articles of Chapter 30;

(b) Stamping foils of 3212;

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

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

(f) Paper impregnated with diagnostic or laboratory reagents (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 wall coverings of 4814 (Chapter 39);

(h) Articles of 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 Chapter 65;

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

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

(o) Articles of 9209; or

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

2.- Subject to the provisions of Note 6, 4801 to 4805 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

SCHEDULE 3—continued

3.- In this Chapter “newsprint” means uncoated paper of a kind used for the printing of newspapers, of which not less than 65% by weight of the total fibre content consists of wood fibres obtained by a mechanical 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.

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

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

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

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

2. coloured throughout the mass; or

(b) containing more than 8% ash, and

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

2. coloured throughout the mass; or

(d) containing more than 3% but not more than 8% ash, having a brightness less than 60%, 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 more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content more than 3%; or

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

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

SCHEDULE 3—continued

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

6.- 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 of4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in this Schedule.

7.- (A) 4801, 4802, 4804 to 4808, 4810 and 4811 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:

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

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

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

(B) 4803 and 4809 apply only to paper, 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.

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

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

(i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (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

SCHEDULE 3—continued

(iv) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;

(b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;

(c) Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.

Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in 4815.00.00.

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

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

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

Subheading Notes.

1.- For the purposes of 4804.11 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	Minimum Mullen bursting strength
g/m2	kPa
115	393
125	417
200	637
300	824
400	961

SCHEDULE 3—continued

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

(a) Having a Mullen burst index of not less than 3.7 kPa.m2/g and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction.

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

	Minimum 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

3.- For the purposes of 4805.10, “semi-chemical fluting paper” means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 60 (Concora Medium Test with 60 minutes of conditioning) crush resistance exceeding 196 newtons at 50% relative humidity, at 23 °C.

4.- For the purposes of 4805.30.00, “sulphite wrapping paper” means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than 1.47 kPa.m2/g.

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

SCHEDULE 3—continued

Additional Note.

1.- For the purposes of 4810.11.10, 4810.12.10 and 4811.90.10, “cast coated paper and paperboard” means paper and paperboard, coated by a cast coating process consisting of a single coat (on one or both sides) in which clay or other inorganic substances predominate, having a gloss value of not less than 70 on the coated side, other than

(a) adhesive coated;

(b) printed; or

being paper and paperboard that satisfies one of the following criteria:

(i) for paper and paperboard weighing not more than 205 g/m2, having a density of less than 1.1 g/cm3;

(ii) for paper and paperboard weighing more than 205 g/m2, having a Parker Print Surf Roughness of less than 1.2 as measured on a Parker Print Surf 78 instrument with a 10 kg load.

2.- For the purposes of Additional Note 1 above, “gloss” is to be measured at 75° using a Hunterlab Model 1 D-16 gloss meter or any equivalent internationally recognised gloss measurement method.

4801	NEWSPRINT, IN ROLLS OR SHEETS:
4801.00.10	---Containing wood fibre obtained by a chemi-mechanical process	5%
4801.00.9	---Other:
4801.00.91	----Weighing 57 g/m2 or more but not more than 65 g/m2	5%
4801.00.91	----Weighing 57 g/m2 or more but not more than 65 g/m2	CAN:2.5%
4801.00.99	----Other	Free
4802	UNCOATED PAPER AND PAPERBOARD, OF A KIND US sD FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND PUNCH CARD STOCK AND PUNCH TAPE PAPER, IN ROLLS OR SHEETS, OTHER THAN PAPER OF 4801 OR 4803; HAND-MADE PAPER AND PAPERBOARD:
4802.10.00	-Hand-made paper and paperboard	Free

SCHEDULE 3—continued

4802.20	-Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard:
4802.20.10	---Goods, as follows:	5%
	(a) dyeline base paper and paperboard;
	(b) weighing more than 22 g/m- but not more than 205 g/m2
4802.20.90	---Other	5%
		DCS:Free
4802.30	-Carbonising base paper:
4802.30.10	---Weighing more than 22 g/m2 but not more than 205 g/m2	5%
4802.30.90	---Other	5%
		DCS:4%
		DCT:5%
4802.40.00	-Wallpaper base	5%
4802.5	-Other paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres:
4802.51.00	--Weighing less than 40 g/m2	5%
4802.52.00	--Weighing 40 g/m2 or more but not more than 150 g/m2	5%
4802.53	--Weighing more than 150 g/m2:
4802.53.10	---Weighing not more than 205 g/m2	5%
		CAN:2.5%
4802.53.90	---Other	5%
		DCS:Free
		CAN:2.5%

SCHEDULE 3—continued

4802.60	-Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process:
4802.60.10	---Paper, as follows:	Free
	(a) having a water absorbency, when tested by the one-minute Cobb method, of not less than 45 g/m2;
	(b) containing not less than 70% of mechanical woodpulp; and
	(c) weighing 40 g/m2 or more but not more than 62 g/m2
4802.60.90	---Other	5%
		CAN:2.5%
4803	TOILET OR FACIAL TISSUE STOCK, TOWEL OR NAPKIN STOCK AND SIMILAR PAPER OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, WHETHER OR NOT CREPED, CRINKLED, EMBOSSED, PERFORATED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR SHEETS:
4803.00.10	---Embossed or perforated, weighing more than 22 g/m2	5%
4803.00.90	---Other	5%
		DCS:Free
4804	UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF 4802 OR 4803:
4804.1	-Kraftliner:
4804.11	--Unbleached:
4804.11.10	---Weighing not more than 205 g/m2	5%
		CAN:2.5%
4804.11.90	---Other	5%
		DCS:4%
		CAN:2.5%
		DCT:5%

SCHEDULE 3—continued

4804.19	--Other:
4804.19.10	---Weighing not more than 205 g/m2	5%
		CAN:2.5%
4804.19.90	---Other	5%
		DCS:4%
		CAN:2.5%
		DCT:5%
4804.2	-Sack kraft paper:
4804.21.00	--Unbleached	5%
		CAN:4%
4804.29.00	--Other	5%
4804.3	-Other kraft paper and paperboard weighing 150 g/m2 or less:
4804.31.00	--Unbleached	5%
4804.39.00	--Other	5%
4804.4	-Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2:
4804.41	--Unbleached:
4804.41.10	---Weighing not more than 205 g/m2	5%
4804.41.90	---Other	5%
		DCS: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	---Weighing not more than 205 g/m2	5%
4804.42.90	---Other	5%
		DCS:Free
4804.49	--Other:
4804.49.10	---Weighing not more than 205 g/m2	5%
4804.49.90	---Other	5%
		DCS:4%
		DCT:5%

SCHEDULE 3—continued

4804.5	-Other kraft paper and paperboard weighing 225 g/m2 or more:
4804.51.00	--Unbleached	5%
		DCS:Free
4804.52.00	--Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process	5%
		DCS:Free
		CAN:4%
4804.59.00	-Other	5%
		DCS:Free
4805	OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 2 TO THIS CHAPTER:
4805.10	-Semi-chemical fluting paper (corrugating medium):
4805.10.10	---Weighing not more than 205 g/m2	5%
4805.10.90	---Other	5%
		DCS:Free
4805.2	-Multi-ply paper and paperboard:
4805.21	--Each layer bleached:
4805.21.10	---Weighing not more than 205 g/m2	5%
4805.21.90	---Other	5%
		DCS:Free
4805.22	--With only one outer layer bleached:
4805.22.10	---Weighing not more than 205 g/m2	5%
4805.22.90	---Other	5%
		DCS:Free
4805.23	--Having three or more layers, of which only the two outer layers are bleached:
4805.23.10	---Weighing not more than 205 g/m2	5%
4805.23.90	---Other	5%
		DCS:Free

SCHEDULE 3—continued

4805.29	--Other:
4805.29.10	---Weighing not more than 205 g/m2	5%
4805.29.90	---Other	5%
		DCS:Free
4805.30.00	-Sulphite wrapping paper	5%
		DCS:Free
4805.40.00	-Filter paper and paperboard	5%
4805.50.00	-Felt paper and paperboard	Free
4805.60	-Other paper and paperboard, weighing 150 g/m2 or less:
4805.60.10	---Weighing more than 22 g/m2	5%
4805.60.90	---Other	5%
		DCS:Free
4805.70	-Other paper and paperboard, weighing more than 150 g/m2 but less than 225 g/m2:
4805.70.10	---Weighing not more than 205 g/m2	5%
4805.70.9	---Other:
4805.70.91	----Goods, as follows:	5%
	(a) carton boards and box boards (including strawboard);	DCS:4%
	(b) container board (excluding kraft)	DCT:5%
4805.70.99	----Other	5%
		DCS:Free
4805.80	-Other paper and paperboard, weighing 225 g/m2 or more:
4805.80.10	---Goods, as follows:	5%
	(a) carton boards and box boards (including strawboard);	DCS:4%
	(b) container board (excluding kraft)	DCT:5%
4805.80.90	---Other	5%
		DCS:Free

SCHEDULE 3—continued

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
4806.40.00	-Glassine and other glazed transparent or translucent papers	Free
4807	COMPOSITE PAPER AND PAPERBOARD (MADE BY STICKING FLAT LAYERS OF PAPER OR PAPERBOARD TOGETHER WITH AN ADHESIVE), NOT SURFACE-COATED OR IMPREGNATED, WHETHER OR NOT INTERNALLY REINFORCED, IN ROLLS OR SHEETS:
4807.10.00	-Paper and paperboard, laminated internally with bitumen, tar or asphalt	Free
4807.90.00	-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 4803:
4808.10	-Corrugated paper and paperboard, whether or not perforated:
4808.10.10	---Embossed or perforated, weighing not more than 205 g/m2	5%
4808.10.90	---Other	Free
4808.20	-Sack kraft paper, creped or crinkled, whether or not embossed or perforated:
4808.20.10	---Embossed or perforated, weighing not more than 205 g/m2	5%
4808.20.90	---Other	Free

SCHEDULE 3—continued

4808.30	-Other kraft paper, creped or crinkled, whether or not embossed or perforated:
4808.30.10	---Embossed or perforated, weighing not more than 205 g/m2	5%
4808.30.90	---Other	Free
4808.90	-Other:
4808.90.10	---Embossed or perforated, weighing not more than 205 g/m2	5%
		CAN:3%
4808.90.90	---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	5%
4809.20.00	-Self-copy paper	5%
4809.90	-Other:
4809.90.10	---Goods, as follows:	Free
	(a) sublimation transfer printing paper having a width of not less than 0.9 m in rolls;
	(b) unsensitised prepared positive transfer media of the kind used for the photocopying of documents by the image-transfer process
4809.90.90	---Other	5%

SCHEDULE 3—continued

4810	PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR SHEETS:
4810.1	-Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists, of such fibres:
4810.11	--Weighing not more than 150 g/m2:
4810.11.10	---Cast coated paper and paperboard	Free
4810.11.90	---Other	5%
4810.12	--Weighing more than 150 g/m2:
4810.12.10	---Cast coated paper and paperboard	Free
4810.12.90	---Other	5%
4810.2	-Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process:
4810.21.00	--Light-weight coated paper	5%
4810.29.00	--Other	5%
4810.3	-Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes:
4810.31.00	--Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less	5%
4810.32.00	--Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2	5%

SCHEDULE 3—continued

4810.39.00	-Other	5%
4810.9	-Other paper and paperboard:
4810.91.00	--Multi-ply	5%
4810.99.00	--Other	5%
4811	PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR SHEETS, OTHER THAN GOODS OF THE KIND DESCRIBED IN 4803, 4809 OR 4810:
4811.10.00	-Tarred, bituminised or asphalted paper and paperboard	5%
4811.2	-Gummed or adhesive paper and paperboard:
4811.21.00	--Self-adhesive	5%
		CAN:Free
4811.29	--Other:
4811.29.10	---Decalcomania paper	Free
4811.29.90	---Other	5%
		CAN:Free
4811.3	-Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives):
4811.31.00	--Bleached, weighing more than 150 g/m2	5%
4811.39.00	--Other	5%
		CAN:Free
4811.40.00	-Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol	5%

SCHEDULE 3—continued

4811.90	-Other paper, paperboard, cellulose wadding and webs of cellulose fibres:
4811.90.10	---Goods, as follows:	Free
	(a) cast coated paper and paperboard;
	(b) enamelled blotting paper and paperboard;
	(c) flock coated, marbled and leatherette paper;
	(d) indicator paper and paperboard;
	(e) parchment paper and paperboard, greaseproof paper and paperboard, and imitations thereof, and glazed transparent paper, but excluding coated paper and paperboard
4811.90.90	---Other	5%
		CAN:Free
4812.00.00	FILTER BLOCKS, SLABS AND PLATES, OF PAPER PULP	5%
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 WALL COVERINGS; WINDOW TRANSPARENCIES OF PAPER:
4814.10.00	-“Ingrain” paper	5%
		DCS:4%
		CAN:Free
		DCT:5%
4814.20.00	-Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics	5%
		CAN:Free
4814.30.00	-Wallpaper and similar wall coverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallel strands or woven	5%
		DCS:4%
		CAN:Free
		DCT:5%

SCHEDULE 3—continued

4814.90.00	-Other	5%
		DCS:4%
		CAN:Free DCT:5%
4815.00.00	FLOOR COVERINGS ON A BASE OF PAPER OR OF PAPERBOARD, WHETHER OR NOT CUT TO SIZE	5%
4816	CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (OTHER THAN THOSE OF 4809), DUPLICATOR STENCILS AND OFFSET PLATES, OF PAPER, WHETHER OR NOT PUT UP IN BOXES:
4816.10.00	-Carbon or similar copying papers	5%
4816.20.00	-Self-copy paper	5%
4816.30.00	-Duplicator stencils	5%
4816.90	-Other:
4816.90.10	---Unsensitised prepared positive transfer media of the type used for the photocopying of documents by the image-transfer process	Free
4816.90.90	---Other	5%
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	5%
4817.20.00	-Letter cards, plain postcards and correspondence cards	5%
4817.30.00	-Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	5%

SCHEDULE 3—continued

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, BED SHEETS AND SIMILAR HOUSEHOLD, SANITARY OR HOSPITAL ARTICLES, ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF PAPER PULP, PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES:
4818.10.00	-Toilet paper	5%
4818.20.00	-Handkerchiefs, cleansing or facial tissues and towels	5%
4818.30.00	-Tablecloths and serviettes	5%
4818.40	-Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles:
4818.40.10	---Tampons	Free
4818.40.90	---Other	5%
4818.50.00	-Articles of apparel and clothing accessories	5%
4818.90.00	-Other	5%
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. 1	-Cartons, boxes and cases, of corrugated paper or paperboard	5%
4819.20.00	-Folding cartons, boxes and cases, of non-corrugated paper or paperboard	5%
4819.30.00	-Sacks and bags, having a base of a width of 40 cm or more	5%
4819.40.00	-Other sacks and bags, including cones	5%

SCHEDULE 3—continued

4819.50.00	-Other packing containers, including record sleeves	5%
4819.60.00	-Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like	5%
4820	REGISTERS, ACCOUNT BOOKS, NOTE BOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXERCISE BOOKS, BLOTTING-PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SETS AND OTHER ARTICLES OF STATIONERY, OF PAPER OR PAPERBOARD; ALBUMS FOR SAMPLES OR FOR COLLECTIONS AND BOOK COVERS, OF PAPER OR PAPERBOARD:
4820.10.00	-Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles	5%
4820.20	-Exercise books:
4820.20.10	---Work books with printed texts and blank spaces to be filled in	Free
4820.20.90	---Other	5%
4820.30.00	-Binders (other than book covers), folders and file covers	5%
4820.40.00	-Manifold business forms and interleaved carbon sets	5%
4820.50.00	-Albums for samples or for collections	5%
4820.90.00	-Other	5%
4821	PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER OR NOT PRINTED:
4821.10.00	-Printed	5%
4821.90.00	-Other	5%

SCHEDULE 3—continued

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 yam	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:
4823.1	-Gummed or adhesive paper, in strips or rolls:
4823.11.00	--Self-adhesive	5%
4823.19.00	--Other	5%
4823.20.00	-Filter paper and paperboard	5%
4823.40.00	-Rolls, sheets and dials, printed for self-recording apparatus	5%
4823.5	-Other paper and paperboard, of a kind used for writing, printing or other graphic purposes:
4823.51.00	--Printed, embossed or perforated	5%
		CAN:Free
4823.59.00	--Other	5%
		CAN:Free
4823.60.00	-Trays, dishes, plates, cups and the like, of paper or paperboard	5%
4823.70.00	-Moulded or pressed articles of paper pulp	5%

SCHEDULE 3—continued

4823.90	-Other:
4823.90.10	---Goods, as follows:	Free
	(a) aseptic paper;
	(b) filters wholly of filter paper;
	(c) indicator paper and paperboard, not being diagnostic reagent paper and paperboard;
	(d) monotype paper;
	(e) paper for use in wrapping fruit;
	(f) perforated cards for Jacquard and similar machines
4823.90.90	—Other	5%

SCHEDULE 3—continued

(m) Products or articles of Chapter 48 (for example, cellulose wadding);

(n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;

(o) Hair-nets or other headgear or parts thereof of Chapter 65;

(p) Goods of Chapter 67;

(q) Abrasive-coated textile material (6805) and also carbon fibres or articles of carbon fibres of 6815;

(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.

2.- (A) Goods classifiable in Chapters 50 to 55 or in 5809.00.00 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.

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 (5110.00.00) and metallised yarn (5605.00.00) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;

(b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;

SCHEDULE 3--continued

(c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;

(d) Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.

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

(a) Of silk or waste silk, measuring more than 20 000 decitex;

(b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10 000 decitex;

(i) Polished or glazed, measuring 1 429 decitex or more; or

(ii) Not polished or glazed, measuring more than 20 000 decitex;

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

(e) Of other vegetable fibres, measuring more than 20 000 decitex; or

(f) Reinforced with metal thread.

(B) Exceptions:

(a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;

(b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;

(d) Metallised yarn of 5605.00.00; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and

(e) Chenille yarn, gimped yarn and loop wale-yarn of 5606.

SCHEDULE 3—continued

4.- (A) For the purposes of Chapters 50, 51, 52, 54 and 55, "put up for retail sale" in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:

(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

SCHEDULE 3—continued

(d) Single, multiple (folded) or cabled yarn of any textile material:

(i) In cross-reeled hanks or skeins; or

(ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).

5.-For the purposes of 5204, 5401 and 5508, "sewing thread" means multiple (folded) or cabled yarn:

(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1 000 g;

(b) Dressed for use as sewing thread; and

6. -For the purposes of this Section, "high tenacity yarn" means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:

Single yarn of nylon or other polyamides, or of

Polyesters……………………………………………..….60 cN/tex

Multiple (folded) or cabled yarn of nylon or other

polyamides, or of polyesters……………………………53 cN/tex

Single, multiple (folded) or cabled yarn of

viscose rayon………………………………………….27 cN/tex.

7. -For the purposes of this Section, "made up" means:

(b) Cut otherwise than into squares or rectangles;

(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);

(c) 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;

SCHEDULE 3--continued

(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.

8. -For the purposes of Chapters 50 to 60:

(a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and

(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.

9.- The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yams by an adhesive or by thermal bonding.

10. -Elastic products consisting of textile materials combined with rubber threads are classified in this Section.

11.-For the purposes of this Section, "impregnated" includes "dipped".

12. -For the purposes of this Section, "polyamides" includes "aramids".

13. -Unless the context otherwise requires, textile garments of different headings are to in their own headings even if put up in sets for retail sale. For the purposes of this Note, "textile garments" means garments of 6101 to 6114 and 6201 to 6211.

Subheading Notes.

1.- In this Section and, where applicable, throughout this Schedule, the following have the meanings hereby assigned to them:

(a) Elastomeric yarn

Filament yarn, including monofilament, of synthetic textile material, other than textured yam, 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.

SCHEDULE 3--continued

(b) Unbleached yarn

Yarn which:

(i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or

(ii) is of indeterminate colour ("grey yarn"), manufactured from garnetted stock.

Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).

Yarn which:

(i) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;

(ii) consists of a mixture of unbleached and bleached fibres; or

(iii) is multiple (folded) or cabled and consists of unbleached and bleached yams.

(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.

SCHEDULE 3--continued

(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.

SCHEDULE 3--continued

(The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)

The process of mercerisation does not affect the classification of yarns or fabrics within the above categories.

(k) Plain weave

A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.

2. - (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 consisting of the same textile materials.

(B) For the application of this rule:

(a) where appropriate, only the part which determines the classification under Interpretation Rule 3 shall be taken into account;

(b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;

(c) in the case of embroidery of 5810 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.

Additional Notes.

1.- For the purposes of this Section, fabric shall be taken to be printed if, and only if, the fabric:

(a) has been printed in a manner that produces over the whole of the fabric a designed or patterned effect employing contrasts in colours;

SCHEDULE 3--continued

(b) complies with the following fastness standards determined by the test methods published by the Standards Association of Australia:

(i) AS 2001.4.15 Test A with a minimum standard for change of shade of 3-4, and

(ii) AS 2001.4.21 using MBTF lamp with a minimum standard of 3-4;

and

(c) has a colour contrast of not less than that shown by Grade 2 on the Standard Textile Grey Scale for assessing change in colour when viewed at a distance of 2 m in accordance with the viewing conditions as set out in Standards Association of Australia Standard AS 2001.4.1.

2. -Notwithstanding Note 1, fabrics shall not be taken to be printed by reason only of:

(a) the printing of labels or the printing with words, letters, figures or designs suitable for cutting up into labels;

(b) the printing with markings of any kind that are for identification or distinguishing purposes only;

(d) the printing with markings of any kind, which, excluding unprinted areas within such markings, do not exceed 10% of the total area of the fabric;

(e) the printing in an uninterrupted single colour in a manner so that such printing exceeds 70% of the total area of the fabric; or

(f) the printing solely in white or a shade of white so that it closely resembles the natural colour of the fabric in its grey state.

3. -For the purposes of 6113.00.20, 6210.40.10 and 6210.50.10, "anti-radiation suits, anti-contamination suits, and similar protective garments" means full body, vapour barrier suits for protection against toxic gases, chemicals or thermal hazards.

SCHEDULE 3—continued

CHAPTER 50

Silk

5001.00.00	SILK-WORM 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
5004.00.00	SILK YARN (OTHER THAN YARN SPUN FROM SILK WASTE) NOT PUT UP FOR RETAIL SALE	Free
5005.00.00	YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL SALE	Free
5006.00.00	SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILKWORM GUT	Free
5007	WOVEN FABRICS OF SILK OR OF SILK WASTE:
5007.10	-Fabrics of noil silk:
5007.10.10	---Containing 20% or more by weight of man-made fibres not printed	25%
		DC:20%
	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%

SCHEDULE 3—continued

5007.10.90	---Other	Free
5007.20.00	-Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk	Free
5007.90	-Other fabrics:
5007.90.10	--Containing 20% or more by weight of man-made fibres	25%
	--Containing 20% or more by weight of man-made fibres	DC:20%
	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5007.90.90	---Other	Free

SCHEDULE 3--continued

CHAPTER 51

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

Note.

1.-Throughout this Schedule:

(a) "Wool" means the natural fibre grown by sheep or lambs;

(b) "Fine animal hair" means the hair of alpaca, llama, vicuna, camel, yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;

(c) "Coarse animal hair" means the hair of animals not mentioned above, excluding brush-making hair and bristles (0502) and horsehair (0503.00.00).

5101	WOOL, NOT CARDED OR COMBED:
5101.1	-Greasy, including fleece-washed wool:
5101.11.00	-Shorn wool	Free
5101.19.00	--Other	Free
5101.2	-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:
5102.10.00	-Fine animal hair	Free
5102.20.00	-Coarse animal hair	Free

SCHEDULE 3—continued

5103	WASTE OF WOOL OR OF FINE OR COARSE ANIMAL HAIR, INCLUDING YARN WASTE BUT EXCLUDING GARNETTED STOCK:
5103.10.00	-Noils of wool or of fine animal hair	Free
5103.20.00	-Other waste of wool or of fine animal hair	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	Free
5105.2	-Wool tops and other combed wool:
5105.21.00	--Combed wool in fragments	Free
5105.29.00	--Other	Free
5105.30.00	-Fine animal hair, carded or combed	Free
5105.40.00	-Coarse animal hair, carded or combed	Free
5106	YARN OF CARDED WOOL, NOT PUT UP FOR RETAIL SALE:
5106.10.00	-Containing 85% or more by weight of wool	5%
		DC:5%
5106.20.00	-Containing less than 85% by weight of wool	5%
		DC:5%
5107	YARN OF COMBED WOOL, NOT PUT UP FOR RETAIL SALE:
5107.10.00	-Containing 85% or more by weight of wool	5%
		DC:5%

SCHEDULE 3—continued

5107.20.00	-Containing less than 85% by weight of wool	5%
		DC:5%
5108	YARN OF FINE ANIMAL HAIR (CARDED OR COMBED), NOT PUT UP FOR RETAIL SALE:
5108.10.00	-Carded	5%
		DC:5%
5108.20.00	-Combed	5%
		DC:5%
5109	YARN OF WOOL OR OF FINE ANIMAL HAIR, PUT UP FOR RETAIL SALE:
5109.10.00	-Containing 85% or more by weight of wool or of fine animal hair	5%
5109.90.00	-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	5%
5111	WOVEN FABRICS OF CARDED WOOL OR OF CARDED FINE ANIMAL HAIR:
5111.1	-Containing 85% or more by weight of wool or of fine animal hair:
5111.11.00	--Of a weight not exceeding 300 g/m2	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5111.19.00	--Other	23%
		DC:18%

SCHEDULE 3—continued

	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5111.20.00	-Other, mixed mainly or solely with man-made filaments	23%
	-Other, mixed mainly or solely with man-made filaments	DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5111.30.00	-Other, mixed mainly or solely with man-made staple fibres	23%
	-Other, mixed mainly or solely with man-made staple fibres	DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5111.90.00	--Other	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%

SCHEDULE 3—continued

5112	WOVEN FABRICS OF COMBED WOOL OR OF COMBED FINE ANIMAL HAIR:
5112.1	-Containing 85% or more by weight of wool or of fine animal hair:
5112.11.00	--Of a weight not exceeding 200 g/m2	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5112.19.00	--Other	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5112.20.00	-Other, mixed mainly or solely with man-made filaments	23%
	-Other, mixed mainly or solely with man-made filaments	DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5112.30.00	-Other, mixed mainly or solely with man-made staple fibres	23%
	-Other, mixed mainly or solely with man-made staple fibres	DC:18%

SCHEDULE 3--continued

	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5112.90.00	-Other	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5113.00.00	WOVEN FABRICS OF COARSE ANIMAL HAIR OR OF HORSEHAIR	23%
	WOVEN FABRICS OF COARSE ANIMAL HAIR OR OF HORSEHAIR	DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%

SCHEDULE 3—continued

CHAPTER 52

Cotton

Subheading Note.

1.- For the purposes of 5209.42.00 and 5211.42, "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.

5201.00.00	COTTON, NOT CARDED OR COMBED	Free
5202	COTTON WASTE (INCLUDING YARN WASTE AND GARNETTED STOCK):
5202.10.00	-Yarn waste (including thread waste)	Free
5202.9	-Other:
5202.91.00	--Gametted 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:
5204.1	-Not put up for retail sale:
5204.11.00	--Containing 85% or more by weight of cotton	5%
5204.19.00	--Other	5%
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:
5205.1	-Single yarn, of uncombed fibres:

SCHEDULE 3--continued

5205.11	--Measuring 714.29 decitex or more (not exceeding 14 metric number):
5205.11.10	---Measuring 20 000 decitex or more	5%
5205.11.90	---Other	5%
		DC:5%
5205.12.00	--Measuring less than 714.29 decitex but not less than 232.56 dccitex (exceeding 14 metric number but not exceeding 43 metric number)	5%
		DC:5%
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)	5%
		DC:5%
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)	5%
		DC:5%
5205.15.00	--Measuring less than 125 decitex (exceeding 80 metric number)	5%
		DC:5%
5205.2	-Single yarn, of combed fibres:
5205.21	--Measuring 714.29 decitex or more (not exceeding 14 metric number):
5205.21.10	---Measuring 20 000 decitex or more	5%
5205.21.90	---Other	5%
		DC:5%
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)	5%
		DC:5%
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)	5%
		DC:5%
5205.24.00	--Measuring less than 192.31 decitex but not less than 125 dccitex (exceeding 52 metric number but not exceeding 80 metric number)	5%
		DC:5%

SCHEDULE 5--continued

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)	5%
		DC:5%
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)	5%
		DC:5%
5205.28.00	--Measuring less than 83.33 decitex (exceeding 120 metric number)	5%
		DC:5%
5205.3	-Multiple (folded) or cabled yarn, of uncombed fibres:
5205.31	--Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn):
5205.31.10	---Measuring per single yarn 20 000 decitex or more	5%
5205.31.90	---Other	5%
		DC:5%
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)	5%
		DC:5%
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)	5%
		DC:5%
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)	5%
		DC:5%
5205.35.00	--Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	5%
		DC:5%
5205.4	-Multiple (folded) or cabled yarn, of combed fibres:
5205.41	--Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn):

SCHEDULE 3—continued

5205.41.10	---Measuring per single yarn 20 000 decitex or more	5%
5205.41.90	---Other	5%
		DC:5%
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)	5%
		DC:5%
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)	5%
		DC:5%
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)	5%
		DC:5%
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)	5%
		DC:5%
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)	5%
		DC:5%
5205.48.00	--Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn)	5%
		DC:5%
5206	COTTON YARN (OTHER THAN SEWING THREAD), CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, NOT PUT UP FOR RETAIL SALE:
5206.1	-Single yarn, of uncombed fibres:
5206.11	--Measuring 714.29 decitex or more (not exceeding 14 metric number):
5206.11.10	---Measuring 20 000 decitex or more	5%

SCHEDULE 3--continued

5206.11.90	---Other	5%
		DC:5%
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)	5%
		DC:5%
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)	5%
		DC:5%
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)	5%
		DC:5%
5206.15.00	--Measuring less than 125 decitex (exceeding 80 metric number)	5%
		DC:5%
5206.2	-Single yarn, of combed fibres:
5206.21	--Measuring 714.29 decitex or more (not exceeding 14 metric number):
5206.21.10	---Measuring 20 000 decitex or more	5%
5206.21.90	---Other	5%
		DC:5%
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)	5%
		DC:5%
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)	5%
		DC:5%
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)	5%
		DC:5%
5206.25.00	--Measuring less than 125 decitex (exceeding 80 metric number)	5%
		DC:5%

SCHEDULE 3--continued

5206.3	-Multiple (folded) or cabled yarn, of uncombed fibres:
5206.31	--Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn):
5206.31.10	---Measuring per single yarn 20 000 decitex or more	5%
5206.31.90	---Other	5%
		DC:5%
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)	5%
		DC:5%
5206.33.00	--Measuring per single yarn less than 232.56 decitex but not less than 192.31 dccitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	5%
		DC:5%
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)	5%
		DC:5%
5206.35.00	--Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	5%
		DC:5%
5206.4	-Multiple (folded) or cabled yarn, of combed fibres:
5206.41	--Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn):
5206.41.10	---Measuring per single yarn 20 000 decitex or more	5%
5206.41.90	---Other	5%
		DC:5%
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)	5%
		DC:5%

SCHEDULE 3—continued

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)	5%
		DC:5%
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)	5%
		DC:5%
5206.45.00	-Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	5%
		DC:5%
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:
5208.1	-Unbleached:
5208.11	--Plain weave, weighing not more than 100 g/m2:
5208.11.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	25%
		DC:20%
	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.11.90	---Other	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%

SCHEDULE 3—continued

	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.12	--Plain weave, weighing more than 100 g/m2:
5208.12.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	25%
		DC:20%
	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.12.90	---Other	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.13	--3-thread or 4-thread twill, including cross twill:
5208.13.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	25%
		DC:20%
	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%

SCHEDULE 3—continued

	From 1 July 2000	15%
		DC:10%
5208.13.90	--Other	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.19	-Other fabrics:
5208.19.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	25%
		DC:20%
	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.19.90	---Other	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%

SCHEDULE 3--continued

5208.2	-Bleached:
5208.21	-Plain weave, weighing not more than 100 g/m2:
5208.21.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	25%
		DC:20%
	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.21.90	--Other	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.22	-Plain weave, weighing more than 100 g/m2:
5208.22.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	25%
		DC:20%
	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%

SCHEDULE 3—continued

	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.29.90	---Other	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.3	-Dyed:
5208.31	--Plain weave, weighing not more than 100 g/m2:
5208.31.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	25%
		DC:20%
	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.31.90	---Other	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%

SCHEDULE 3—continued

	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.32	--Plain weave, weighing more than 100 g/m2:
5208.32.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	25%
		DC:20%
	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.32.90	---Other	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.33	--3-thread or 4-thread twill, including cross twill:
5208.33.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	25%
		DC:20%
	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%

SCHEDULE 3—continued

	From 1 July 2000	15%
		DC:10%
5208.33.90	---Other	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.39	-Other fabrics:
5208.39.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	25%
		DC:20%
	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.39.90	---Other	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.4	-Of yarns of different colours:
5208.41	--Plain weave, weighing not more than 100 g/m2:

SCHEDULE 3—continued

5208.41.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	25%
		DC:20%
	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.41.90	---Other	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.42	--Plain weave, weighing more than 100 g/m2:
5208.42.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	25%
		DC:20%
	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.42.90	--Other	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%

SCHEDULE 3—continued

	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.43	--3-thread or 4-thread twill, including cross twill:
5208.43.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	25%
		DC:20%
	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.43.90	---Other	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.49	--Other fabrics:
5208.49.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen	25%
		DC:20%
	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%

SCHEDULE 3—continued

	From 1 July 2000	15%
		DC:10%
5208.49.90	---Other	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.5	-Printed:
5208.51	--Plain weave, weighing not more than 100 g/m2:
5208.51.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen, other than goods that are less than 132 cm in width	25%
		DC:20%
	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.51.90	---Other	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%

SCHEDULE 3—continued

5208.52	--Plain weave, weighing more than 100 g/m2:
5208.52.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen, other than goods that are less than 132 cm in width	25%
		DC:20%
	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.52.90	---Other	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.53	-3-thread or 4-thread twill, including cross twill:
5208.53.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen, other than goods that are less than 132 cm in width	25%
		DC:20%
	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%

SCHEDULE 3—continued

5208.53.90	---Other	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC: 14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.59	--Other fabrics:
5208.59.10	---Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed linen, other than goods that are less than 132 cm in width	25%
		DC:20%
	From 1 July 1997	22%
		DC:17%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5208.59.90	---Other	23%
		DC:18%
	From I July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5209	WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN 200 g/m2:

SCHEDULE 3—continued

5209.1	-Unbleached:
5209.11.00	--Plain weave	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%
		DC:10%
5209.12.00	--3-thread or 4-thread twill, including cross twill	23%
		DC:18%
	From 1 July 1997	21%
		DC:16%
	From 1 July 1998	19%
		DC:14%
	From 1 July 1999	17%
		DC:12%
	From 1 July 2000	15%

Column 1	Column 2
Country	Abbreviation
Cook Islands.............	COOK
Fiji ...................
Kiribati.................	KIRI
Marshall Islands,	MARS
Republic of.............	MARS
Micronesia, Federated States of.	MICR

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

Column 1	Column 2	Column 1	Column 2
Country	Abbreviation	Country	Abbreviation
Albania...................	ALBA	Bosnia and Herzegovina.	BOHR
Algeria...................	ALGR	Brazil...................	BRAZ
Angola...................	ANGO	Brunei Darussalam..........	BRUN
Antigua and Barbuda............	AGUA	Bulgaria.................	BULG
Argentina.................	ARGE	Cameroon................	FCAM
Bahamas..................	BAHA	Chile....................	CHLE
Barbados .................	BARB	China, People’s
Bahrain...................	BHRN	Republic of.............	CHIN
Belize....................	BELE	Colombia.................	COMB
Bolivia...................	BOLI	Congo...................	COBR


Column 1	Column 2
Country	Abbreviation
Costa Rica ..............	COST
Cote d’Ivoire ............	IVOR
Croatia ................	CROA
Cuba..................
Cyprus ................	CYPR
Czech Republic ..........	CZEH
Dominica ..............	DMCA
Dominican Republic.......	DOMI
Ecuador ...............	ECUA
Egypt .................	EGYP
El Salvador.............	SALV
Gabon ................	GABO
Ghana ................	GHAN
Grenada ...............	GNDA
Guatemala ..............	GMLA
Guyana................	GUYA
Honduras ..............	HDRS
Hungary...............	HGRY
India..................	INIA
Indonesia ..............	INDO
Iran...................	PSIA
Iraq...................
Israel .................	ISRA
Jamaica................	JMCA
Jordan.................	JORD
Kenya ................	KENY
Korea, Democratic People’s Republic of	KRDR
Korea, Republic of ........	RKOR
Kuwait................	KUWA
Lebanon ...............	LEBA
Libyan Arab Jamahiriya.....	LBYA
Madagascar .............	MASY
Malaysia...............	MLAY
Malta .................	MLTA
Mauritius ..............	MAUS
Mexico................	MEXI
Mongolia ..............	MNGL
Morocco...............	MORO

Column 1	Column 2
Country	Abbreviation
Nicaragua...............	NICA
Nigeria................	NGRA
Oman .................
Pakistan................	PAKI
Panama................	PNMA
Paraguay...............	PRGY
Peru..................
Philippines..............	PHIL
Poland.................	POLA
Qatar..................	QATA
Romania ...............	ROUM
St Christopher and Nevis ....	STCN
St Lucia................	STLU
St Vincent and the Grenadines.	ST VI
Saudi Arabia.............	SAUD
Senegal................	SENE
Seychelles..............	SEYC
Singapore...............	SING
Slovak Republic..........	SVAK
Slovenia................	SLOV
Sri Lanka ...............	SRIL
Suriname ...............	SRNM
Swaziland ..............	SWZI
Syrian Arab Republic .......	SYRI
Thailand................	THAI
Trinidad and Tobago .......	TRIN
Tunisia................	TUNI
Turkey ................	TURK
United Arab Emirates (Abu Dhabi, Dubai, Sharjah, Ajman, Umm al Qaiwain, Fujairah, Ras al Khaimah)	UAEM
Uruguay ...............	URUG
Venezuela..............	VENZ
Vietnam, Socialist Republic of.	VIET
Zimbabwe ..............	ZIMB

Section
1.	Short title
2.	Commencement
3.	Definitions
4.	Headings in Schedule 3
5.	Items in Schedule 4
6.	Tariff classification
7.	Rules for classifying goods in Schedule 3
8.	Application of Schedule 4
9.	Rates of duty—ad valorem duties
10.	Certain words etc. are rates of duty
11.	Rates of duty—phasing rates
12.	Classes of countries and places in relation to which special rates apply
13.	When goods are the produce or manufacture of a particular country or place
14.	Application of rates of duty in relation to countries and places
	PART 2—DUTIES OF CUSTOMS
15.	Imposition of duties
16.	Calculation of duty
17.	Rates for goods with constituents etc.
18.	Calculation of concessional duty
19.	Indexation of rates of duty
20.	Duty where goods consist of certain containers and certain contents
	PART 3—MISCELLANEOUS
21.	Repeal of the Custom Tariff Act 1987 etc.
22.	Transitional
	SCHEDULE 1
	CLASSES OF COUNTRIES AND PLACES IN RELATION TO WHICH SPECIAL RATES APPLY
	SCHEDULE 2
	GENERAL RULES FOR THE INTERPRETATION OF SCHEDULE 3
	SCHEDULE 3
	CLASSIFICATION OF GOODS AND GENERAL AND SPECIAL RATES OF DUTY
	SCHEDULE 4
	CONCESSIONAL RATES OF DUTY

0101	LIVE HORSES, ASSES, MULES AND HINNIES:
0101.1	-Horses:
0101.11.00	--Pure-bred breeding animals	Free
0101.19.00	--Other	Free
0101.20.00	-Asses, mules and hinnies	Free
0102	LIVE BOVINE ANIMALS:
0102.10.00	-Pure-bred breeding animals	Free
0102.90.00	-Other	Free
0103	LIVE SWINE:
0103.10.00	-Pure-bred breeding animals	Free

0103.9	-Other:
0103.91.00	--Weighing less than 50 kg	Free
0103.92.00	--Weighing 50 kg or more	Free
0104	LIVE SHEEP AND GOATS:
0104.10.00	-Sheep	Free
0104.20.00	-Goats	Free
0105	LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES Gallus domesticus, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS:
0105.1	-Weighing not more than 185g:
0105.11.00	--Fowls of the species Gallus domesticus	Free
0105.12.00	--Turkeys	Free
0105.19.00	--Other	Free
0105.9	-Other:
0105.92.00	--Fowls of the species Gallus domesticus, weighing not more than 2 000 g	Free
0105.93.00	--Fowls of the species Gallus domesticus, weighing more than 2 000 g	Free
0105.99.00	--Other	Free
0106.00.00	OTHER LIVE ANIMALS	Free

0201	MEAT OF BOVINE ANIMALS, FRESH OR CHILLED:
0201.10.00	-Carcasses and half-carcasses	Free
0201.20.00	-Other cuts with bone in	Free
0201.30.00	-Boneless	Free
0202	MEAT AND BOVINE ANIMALS, FROZEN:
0202.10.00	-Carcasses and half-carcasses	Free
0202.20.00	-Other cuts with bone in	Free
0202.30.00	-Boneless	Free
0203	MEAT OF SWINE, FRESH, CHILLED OR FROZEN:
0203.1	-Fresh or chilled:
0203.11.00	--Carcasses and half-carcasses	Free
0203.12.00	--Hams, shoulders and cuts thereof, with bone in	Free
0203.19.00	--Other	Free
0203.2	-Frozen:
0203.21.00	--Carcasses and half-carcasses	Free
0203.22.00	--Hams, shoulders and cuts thereof, with bone in	Free
0203.29.00	--Other	Free

0204	MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN:
0204.10.00	-Carcasses and half-carcasses of lamb, fresh or chilled	Free
0204.2	-Other meat of sheep, fresh or chilled:
0204.21.00	--Carcasses and half-carcasses	Free
0204.22.00	--Other cuts with bone in	Free
0204.23.00	--Boneless	Free
0204.30.00	-Carcasses and half-carcasses of lamb, frozen	Free
0204.4	-Other meat of sheep, frozen:
0204.41.00	--Carcasses and half-carcasses	Free
0204.42.00	--Other cuts with bone in	Free
0204.43.00	--Boneless	Free
0204.50.00	-Meat of goats	Free
0205.00.00	MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN	Free
0206	EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN:
0206.10.00	-Of bovine animals, fresh or chilled	Free
0206.2	-Of bovine animals, frozen:
0206.21.00	--Tongues	Free
0206.22.00	--Livers	Free
0206.29.00	--Other	Free
0206.30.00	-Of swine, fresh or chilled	Free
0206.4	-Of swine, frozen:
0206.41.00	--Livers	Free
0206.49.00	--Other	Free
0206.80.00	-Other, fresh or chilled	Free
0206.90.00	-Other, frozen	Free

0207	MEAT AND EDIBLE OFFAL, OF THE POULTRY OF 0105, FRESH, CHILLED OR FROZEN:
0207.1	-Of fowls of the species Gallus domesticus:
0207.11.00	--Not cut in pieces, fresh or chilled	Free
0207.12.00	--Not cut in pieces, frozen	Free
0207.13.00	--Cuts and offal, fresh or chilled	Free
0207.14.00	--Cuts and offal, frozen	Free
0207.2	-Of turkeys:
0207.24.00	--Not cut in pieces, fresh or chilled	Free
0207.25.00	--Not cut in pieces, frozen	Free
0207.26.00	--Cuts and offal, fresh or chilled	Free
0207.27.00	--Cuts and offal, frozen	Free
0207.3	-Of ducks, geese or guinea fowls:
0207.32.00	--Not cut in pieces, fresh or chilled	Free
0207.33.00	--Not cut in pieces, frozen	Free
0207.34.00	--Fatty livers, fresh or chilled	Free
0207.35.00	--Other, fresh or chilled	Free
0207.36.00	--Other, frozen	Free
0208	OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN:
0208.10.00	-Of rabbits or hares	Free
0208.20.00	-Frogs’ legs	Free
0208.90.00	-Other	Free
0209.00.00	PIG FAT, FREE OF LEAN MEAT, AND POULTRY FAT, NOT RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED	Free

0210	MEAT AND EDIBLE MEAT OFFAL, SALTED, IN BRINE, DRIED OR SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL:
0210.1	-Meat of swine:
0210.11.00	--Hams, shoulders and cuts thereof, with bone in	Free
0210.12.00	--Bellies (streaky) and cuts thereof	Free
0210.19.00	--Other	Free
0210.20.00	-Meat of bovine animals	Free
0210.90.00	-Other, including edible flours and meals of meat or meat offal	Free

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	5%
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:
0505.10.00	-Feathers of a kind used for stuffing; down	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, TORTOISE-SHELL, WHALEBONE AND WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE; POWDER AND WASTE OF THESE PRODUCTS:
0507.10.00	-Ivory; ivory powder and waste	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
0509.00.00	NATURAL SPONGES OF ANIMAL ORIGIN	Free
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
0511.9	-Other:
0511.91.00	--Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3	Free
0511.99.00	-Other	Free

Column 1	Column 2
Country	Abbreviation
Anguilla.............	ANGA
Bermuda............	BMDA
British Indian Ocean Territory	BIOT
British Virgin Islands....	BVIR
Cayman Islands .......	CAYM
Falkland Islands and Dependencies	FALK
Former Yugoslav Republic of Macedonia	FYRM
Gibraltar.............	GIBR
Hong Kong...........	HONG
Column 1		Column 2
Country		Abbreviation
Johnston Island.........		JSIS
Macao...............		MACA
Midway Islands ........		MIDW
Montserrat ............		MONT
Netherlands Antilles......		ANTI
St Helena ............		STHE
St Pierre and Miquelon....		PIER
Taiwan Province........		TAIW
Turks and Caicos Islands...		TRCA
Virgin Islands of the United States		VIRG
Wake Island...........		WAKE

Column 1		Column 2
Country		Abbreviation
Afghanistan ............		AFGH
Bangladesh.............		BADE
Benin ................		BENR
Bhutan ...............		BHUT
Botswana..............		BOTS
Burkina Faso ...........		BURK
Burundi ...............		BRND
Cambodia..............		CMBD
Cape Verde.............		CVER
Central African Republic.		CEAR
Chad.................
Comoros..............		CMRO
Djibouti ...............		DJIB
Column 1	Column 2
Country	Abbreviation
Equatorial Guinea ........	EGUI
Eritrea................	ERIT
Ethiopia ..............	ETHI
Gambia...............	GAMB
Guinea ...............	GUIN
Guinea-Bissau...........	BGUI
Haiti.................	HAIT
Lao People’s Democratic Republic	LAOS
Lesotho...............	LESO
Liberia ...............	LIBE
Malawi...............	MLWI
Maldives..............	MLDV

Column 1	Column 2
Country	Abbreviation
Mali .................
Mauritania.............	MRTN
Mozambique ...........	MOZA
Myanmar, Union of.......	BURM
Namibia ..............	NAMI
Nepal ................	NEPA
Niger ................	NIGE
Rwanda ...............	RWAN
Sao Tome and Principe	SAOT
Sierra Leone............	SLEO
Column 1		Column 2
Country		Abbreviation
Somalia ...............		SOML
Sudan.................		SUDA
Tanzania, United Republic of.		TANZ
Togo.................
Uganda ...............		UGAN
Yemen, Republic of.......		YEMN
Zaire.................		ZAIR
Zambia................		ZMBA

Column 1	Column 2
Country	Abbreviation
American Samoa ........	SAMO
French Polynesia ........	PLYN
Guam ................
Mariana Islands .........	MRNS
New Caledonia..........	NCAL
Column 1		Column 2
Country		Abbreviation
Palau.................		PALU
Pitcairn Island ..........		PITC
Tokelau Islands ..........		TOKI
Wallis and Futuna Islands		WALL

0601	BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT, IN GROWTH OR IN FLOWER; CHICORY PLANTS AND ROOTS OTHER THAN ROOTS OF 1212:
0601.10.00	-Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant	Free
0601.20.00	-Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots	Free
0602	OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN:
0602.10.00	-Unrooted cuttings and slips	Free

0602.20.00	-Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts	Free
0602.30.00	-Rhododendrons and azaleas, grafted or not	Free
0602.40.00	-Roses, grafted or not	Free
0602.90.00	-Other	Free
0603	CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED:
0603.10.00	-Fresh	Free
0603.90.00	-Other	Free
0604	FOLIAGE, BRANCHES AND OTHER PARTS OF PLANTS, WITHOUT FLOWERS OR FLOWER BUDS, AND GRASSES, MOSSES AND LICHENS, BEING GOODS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED:
0604.10.00	-Mosses and lichens	Free
0604.9	-Other:
0604.91.00	--Fresh	Free
0604.99.00	--Other	Free

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

0704	CABBAGES, CAULIFLOWERS, KOHLRABI, KALE AND SIMILAR EDIBLE BRASSICAS, FRESH OR CHILLED:
0704.10.00	-Cauliflowers and headed broccoli	Free
0704.20.00	-Brussels sprouts	Free
0704.90.00	-Other	Free
0705	LETTUCE (Lactuca sativa) AND CHICORY Cichorium spp.), FRESH OR CHILLED:
0705.1	-Lettuce:
0705.11.00	--Cabbage lettuce (head lettuce)	Free
0705.19.00	--Other	Free
0705.2	-Chicory:
0705.21.00	--Witloof chicory (Cichorium intybus var. foliosum)	Free
0705.29.00	--Other	Free
0706	CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY, CELERIAC, RADISHES AND SIMILAR EDIBLE ROOTS, FRESH OR CHILLED:
0706.10.00	-Carrots and turnips	Free
0706.90.00	-Other	Free
0707.00.00	CUCUMBERS AND GHERKINS, FRESH OR CHILLED	Free
0708	LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED, FRESH OR CHILLED:
0708.10.00	-Peas (Pisum sativum)	Free
0708.20.00	-Beans (Vigna spp., Phaseolus spp.)	Free
0708.90.00	-Other leguminous vegetables	Free
0709	OTHER VEGETABLES, FRESH OR CHILLED:
0709.10.00	-Globe artichokes	Free
0709.20.00	-Asparagus	Free
0709.30.00	-Aubergines (egg-plants)	Free

0709.40.00	-Celery other than celeriac	Free
0709.5	-Mushrooms and truffles:
0709.51.00	--Mushrooms	5%
		DCS:4%
		DCT:5%
0709.52.00	--Truffles	5%
		DCS:4%
		DCT:5%
0709.60.00	-Fruits of the genus Capsicum or of the genus Pimenta	Free
0709.70.00	-Spinach, New Zealand spinach and orache spinach (garden spinach)	Free
0709.90.00	-Other	Free
0710	VEGETABLES (UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER), FROZEN:
0710.10.00	-Potatoes	5%
		DCS:4%
		DCT:5%
0710.2	-Leguminous vegetables, shelled or unshelled:
0710.21.00	--Peas (Pisum sativum)	5%
		DCS:4%
		DCT:5%
	From 1 January 1997	4%
	From 1 January 1998	2%
	From 1 January 1999	1%
	From 1 January 2000	Free
0710.22.00	--Beans (Vigna spp., Phaseolus spp.)	5%
		DCS:4%
		DCT:5%
	From 1 January 1997	4%
	From 1 January 1998	2%
	From 1 January 1999	1%
	From 1 January 2000	Free
0710.29.00	-Other	5%
		DCS:4%
		DCT:5%

0710.30.00	-Spinach, New Zealand spinach and orache spinach (garden spinach)	5%
		DCS:4%
		DCT:5%
0710.40.00	-Sweet corn	5%
		DCS:4%
		DCT:5%
0710.80.00	-Other vegetables	5%
		DCS:4%
		DCT:5%
0710.90.00	-Mixtures of vegetables	5%
		DCS:4%
		DCT:5%
0711	VEGETABLES PROVISIONALLY PRESERVED (FOR EXAMPLE, BY SULPHUR DIOXIDE GAS, IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS), BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION:
0711.10.00	-Onions	Free
0711.20.00	-Olives	Free
0711.30.00	-Capers	Free
0711.40.00	-Cucumbers and gherkins	Free
0711.90.00	-Other vegetables; mixtures of vegetables	Free
0712	DRIED VEGETABLES, WHOLE, CUT, SLICED, BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED:
0712.20.00	-Onions	5%
		DCS:4%
		DCT:5%
0712.30.00	-Mushrooms and truffles	5%
		DCS:4%
		DCT:5%
0712.90	-Other vegetables; mixtures of vegetables:
0712.90.10	---Potatoes	8%
		DC:3%
		DCS:5%
		DCT:8%

0714.20	-Sweet potatoes:
0714.20.10	---Frozen	5%
		DCS:Free
		CAN: Free
0714.20.90	---Other	Free
0714.90	-Other:
0714.90.10	---Frozen	5%
		DCS:Free
		CAN:Free
0714.90.90	---Other	Free

1001	WHEAT AND MESLIN:
1001.10.00	-Durum wheat	Free
1001.90.00	-Other	Free
1002.00.00	RYE	Free
1003.00.00	BARLEY	Free
1004.00.00	OATS	Free
1005	MAIZE (CORN):
1005.10.00	-Seed	Free
1005.90.00	-Other	Free
1006	RICE:
1006.10.00	-Rice in the husk (paddy or rough)	Free
1006.20.00	-Husked (brown) rice	Free
1006.30.00	-Semi-milled or wholly milled rice, whether or not polished or glazed	Free
1006.40.00	-Broken rice	Free
1007.00.00	GRAIN SORGHUM	Free

1008	BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS:
1008.10.00	-Buckwheat	Free
1008.20.00	-Millet	Free
1008.30.00	-Canary seed	Free
1008.90.00	-Other cereals	Free

			Rate of passage through a sieve with an aperture of
			315	500
Cereal	Starch content	Ash content	micrometres (microns)	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%	—

1101.00.00	WHEAT OR MESLIN FLOUR	Free
1102	CEREAL FLOURS OTHER THAN OF WHEAT OR MESLIN:
1102.10.00	-Rye flour	Free
1102.20.00	-Maize (corn) flour	Free
1102.30.00	-Rice flour	Free
1102.90.00	-Other	Free
1103	CEREAL GROATS, MEAL AND PELLETS:
1103.1	-Groats and meal:
1103.11.00	--Of wheat	Free
1103.12.00	--Of oats	Free
1103.13.00	--Of maize (corn)	Free
1103.14.00	--Of rice	Free

1103.19.00	--Of other cereals	Free
1103.2	-Pellets:
1103.21.00	--Of wheat	Free
1103.29.00	--Of other cereals	Free
1104	CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED, SLICED OR KIBBLED), EXCEPT RICE OF 1006; GERM OF CEREALS, WHOLE, ROLLED, FLAKED OR GROUND:
1104.1	-Rolled or flaked grains:
1104.11.00	--Of barley	Free
1104.12.00	--Of oats	Free
1104.19.00	--Of other cereals	Free
1104.2	-Other worked grains (for example, hulled, pearled, sliced or kibbled):
1104.21.00	--Of barley	Free
1104.22.00	--Of oats	Free
1104.23.00	--Of maize (corn)	Free
1104.29.00	--Of other cereals	Free
1104.30.00	-Germ of cereals, whole, rolled, flaked or ground	Free
1105	FLOUR, MEAL, POWDER, FLAKES; GRANULES AND PELLETS OF POTATOES:
1105.10.00	-Flour, meal and powder	8%
		DC:3%
		DCS:5%
		DCT:8%
	From 1 January 1997	7%
		DC:2%
		DCS:5%
		DCT:7%
	From 1 January 1998	5%
1105.20.00	-Flakes, granules and pellets	8%
		DC:3% DCS:5%
		DCT:8%

1108.19.00	--Other starches	5% DCS:Free
1108.20.00	-Inulin	5%
		DCS: Free
1109.00.00	WHEAT GLUTEN, WHETHER OR NOT DRIED	Free

1201.00.00	SOYA BEANS, WHETHER OR NOT BROKEN	Free
1202	GROUND-NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN:
1202.10.00	-In shell	5%
		DCS:4%
		DCT:5%
1202.20.00	-Shelled, whether or not broken	5%
		DCS:4%
		DCT:5%
1203.00.00	COPRA	Free
1204.00.00	LINSEED, WHETHER OR NOT BROKEN	Free
1205.00.00	RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN	Free
1206.00.00	SUNFLOWER SEEDS, WHETHER OR NOT BROKEN	Free
1207	OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN:
1207.10.00	-Palm nuts and kernels	Free
1207.20.00	-Cotton seeds	Free
1207.30.00	-Castor oil seeds	Free
1207.40.00	-Sesamum seeds	Free
1207.50.00	-Mustard seeds	Free
1207.60.00	-Safflower seeds	Free
1207.9	-Other:
1207.91.00	--Poppy seeds	Free
1207.92.00	--Shea nuts (karite nuts)	Free
1207.99.00	--Other	Free

1208	FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS, OTHER THAN THOSE OF MUSTARD:
1208.10.00	-Of soya beans	Free
1208.90.00	-Other	Free
1209	SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING:
1209.1	-Beet seed:
1209.11.00	--Sugar beet seed	Free
1209.19.00	--Other	Free
1209.2	-Seeds of forage plants, other than beet seed:
1209.21.00	--Lucerne (alfalfa) seed	Free
1209.22.00	--Clover (Trifolium spp.) seed	Free
1209.23.00	--Fescue seed	Free
1209.24.00	--Kentucky blue grass (Poa pratensis L.) seed	Free
1209.25.00	--Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed	Free
1209.26.00	--Timothy grass seed	Free
1209.29.00	--Other	Free
1209.30.00	-Seeds of herbaceous plants cultivated principally for their flowers	Free
1209.9	-Other:
1209.91.00	--Vegetable seeds	Free
1209.99.00	--Other	Free
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%
		DCS:4%
		DCT:5%
1210.20.00	-Hop cones, ground, powdered or in the form of pellets; lupulin	5%
		DCS:4%
		DCT:5%

1211	PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSES, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED:
1211.10.00	-Liquorice roots	Free
1211.20.00	-Ginseng roots	Free
1211.90.00	-Other	Free
1212	LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGAR CANE, FRESH, 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:
1212.10.00	-Locust beans, including locust bean seeds	Free
1212.20	-Seaweeds and other algae:
1212.20.10	---Frozen	5%
		DCS:Free
		CAN:Free
1212.20.90	---Other	Free
1212.30.00	-Apricot, peach or plum stones and kernels	Free
1212.9	-Other:
1212.91.00	--Sugar beet	Free
1212.92.00	--Sugar cane	Free
1212.99.00	--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
1214.90.00	-Other	Free

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:
1302.1	-Vegetable saps and extracts:
1302.11.00	--Opium	Free
1302.12.00	--Of liquorice	Free
1302.13.00	--Of hops	5%
1302.14.00	--Of pyrethrum or of the roots of plants containing rotenone	Free
1302.19	--Other:
1302.19.10	---Oleoresin of ginger (gingerin)	5%
		DCS:4%
		DCT:5%
1302.19.90	---Other	Free
1302.20.00	-Pectic substances, pectinates and pectates	Free
1302.3	-Mucilages and thickeners, whether or not modified, derived from vegetable products:
1302.31.00	--Agar-agar	Free
1302.32.00	--Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seed	Free
1302.39.00	--Other	Free

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	VEGETABLE MATERIALS OF A KIND USED PRIMARILY AS STUFFING OR AS PADDING (FOR EXAMPLE, KAPOK, VEGETABLE HAIR AND EEL-GRASS), WHETHER OR NOT PUT UP AS A LAYER WITH OR WITHOUT SUPPORTING MATERIAL:
1402.10.00	-Kapok	Free
1402.90.00	-Other	Free