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Customs Tariff Act 1995

Authoritative Version
Act No. 147 of 1995 as amended, taking into account amendments up to Customs Tariff Amendment (Incorporation of Proposals) Act 2021
An Act to impose duties of Customs, to repeal the Customs Tariff Act 1987, and for related purposes
Administered by: Home Affairs
Registered 11 Oct 2021
Start Date 01 Apr 2021
Table of contents.

Commonwealth Coat of Arms of Australia

Customs Tariff Act 1995

No. 147, 1995

Compilation No. 84

Compilation date:                              1 April 2021

Includes amendments up to:            Act No. 107, 2021

Registered:                                         11 October 2021

This compilation is in 7 volumes

Volume 1:       sections 1–22

                        Schedule 2

Volume 2:       Schedule 3 (Chapters 1–38)

Volume 3:       Schedule 3 (Chapters 39–59)

Volume 4:       Schedule 3 (Chapters 60–73)

Volume 5:       Schedule 3 (Chapters 74–97)

Volume 6:       Schedules 4–13

Volume 7:       Endnotes

Each volume has its own contents

This compilation includes retrospective amendments made by Act No. 107, 2021

About this compilation

This compilation

This is a compilation of the Customs Tariff Act 1995 that shows the text of the law as amended and in force on 1 April 2021 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

Schedule 3—Classification of goods and general and special rates of duty        1

Section VII—Plastics and articles thereof; rubber and articles thereof 1

Notes..................... ............................................................................................ 1

Additional Note..... ............................................................................................ 1

Chapter 39—Plastics and articles thereof                                                         2

Notes..................... ............................................................................................ 2

Subheading Notes. ............................................................................................ 6

Additional Notes... ............................................................................................ 7

Sub‑Chapter I—Primary forms                                                                             7

Sub‑Chapter II—Waste, parings and scrap; semi‑manufactures; articles 12

Chapter 40—Rubber and articles thereof                                                       19

Notes..................... .......................................................................................... 19

Section VIII—Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk‑worm gut)    29

Chapter 41—Raw hides and skins (other than furskins) and leather 29

Notes..................... .......................................................................................... 29

Chapter 42—Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk‑worm gut)             35

Notes..................... .......................................................................................... 35

Chapter 43—Furskins and artificial fur; manufactures thereof         41

Notes..................... .......................................................................................... 41

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 44

Chapter 44—Wood and articles of wood; wood charcoal                     44

Notes..................... .......................................................................................... 44

Subheading Note... .......................................................................................... 46

Additional Notes... .......................................................................................... 46

Chapter 45—Cork and articles of cork                                                            66

Note....................... .......................................................................................... 66

Chapter 46—Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork                                                                                            67

Notes..................... .......................................................................................... 67

Section X—Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof       69

Chapter 47—Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard                                                                                            69

Note....................... .......................................................................................... 69

Chapter 48—Paper and paperboard; articles of paper pulp, of paper or of paperboard          72

Notes..................... .......................................................................................... 72

Subheading Notes. .......................................................................................... 76

Additional Notes... .......................................................................................... 78

Chapter 49—Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans                                         108

Notes..................... ........................................................................................ 108

Section XI—Textiles and textile articles                                                               112

Notes..................... ........................................................................................ 112

Subheading Notes. ........................................................................................ 118

Additional Notes... ........................................................................................ 121

Chapter 50—Silk                                                                                                         123

Chapter 51—Wool, fine or coarse animal hair; horsehair yarn and woven fabric        124

Note....................... ........................................................................................ 124

Chapter 52—Cotton                                                                                                  128

Subheading Note... ........................................................................................ 128

Chapter 53—Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn      138

Chapter 54—Man‑made filaments; strip and the like of man‑made textile materials   141

Notes..................... ........................................................................................ 141

Chapter 55—Man‑made staple fibres                                                              147

Note....................... ........................................................................................ 147

Chapter 56—Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof                                                                                                    156

Notes..................... ........................................................................................ 156

Chapter 57—Carpets and other textile floor coverings                        161

Notes..................... ........................................................................................ 161

Additional Notes... ........................................................................................ 161

Chapter 58—Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery  165

Notes..................... ........................................................................................ 165

Additional Note..... ........................................................................................ 166

Chapter 59—Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use                                                                               170

Notes..................... ........................................................................................ 170


Schedule 3Classification of goods and general and special rates of duty

Section VIIPlastics 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 39Plastics and articles thereof

Notes. 

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

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

             2.‑  This Chapter does not cover:

                     (a)  Lubricating preparations of 2710 or 3403;

                     (b)  Waxes of 2712 or 3404;

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

                     (d)  Heparin or its salts (3001);

                     (e)  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;

                      (f)  Organic surface‑active agents or preparations of 3402;

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

                     (h)  Prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (3811);

                     (ij)  Prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (3819.00.00);

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

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

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

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

                     (o)  Wall coverings of 4814;

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

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

                      (r)  Imitation jewellery of 7117;

                      (s)  Articles of Section XVI (machines and mechanical or electrical appliances);

                      (t)  Parts of aircraft or vehicles of Section XVII;

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

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

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

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

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

                     (z)  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, and monopods, bipods, tripods and similar articles).

             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);

                     (c)  Other synthetic polymers with an average of at least 5 monomer units;

                     (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;

                     (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;

                     (c)  Gutters and fittings thereof;

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

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

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

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

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

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

Subheading Notes. 

             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” (for example, polyethylene and polyamide‑6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95% or more by weight of the total polymer content.

                             (2)  The copolymers named in 3901.30.00, 3901.40.00, 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.

                     (b)  Where there is no subheading named “Other” in the same series:

                             (1)  Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared.

                             (2)  Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.

Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.

             2.‑  For the purposes of 3920.43.00, “plasticisers” includes secondary plasticisers.

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 IPrimary forms

 

3901

POLYMERS OF ETHYLENE, IN PRIMARY FORMS:

 

3901.10.00

‑Polyethylene having a specific gravity of less than 0.94

5%
CA:Free

3901.20.00

‑Polyethylene having a specific gravity of 0.94 or more

5%
CA:Free

3901.30.00

‑Ethylene‑vinyl acetate copolymers

5%
CA:Free

3901.40.00

‑Ethylene‑alpha‑olefin copolymers, having a specific gravity of less than 0.94

5%
CA:Free

3901.90.00

‑Other

5%
CA:Free

 

3902

POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS:

 

3902.10.00

‑Polypropylene

5%

3902.20.00

‑Polyisobutylene

Free

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%

3903.19.00

‑‑Other

5%

3903.20.00

‑Styrene‑acrylonitrile (SAN) copolymers

5%

3903.30.00

‑Acrylonitrile‑butadiene‑styrene (ABS) copolymers

5%

3903.90.00

‑Other

5%

 

3904

POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS:

 

3904.10.00

‑Poly(vinyl chloride), not mixed with any other substances

5%

3904.2

‑Other poly(vinyl chloride):

 

3904.21.00

‑‑Non‑plasticised

5%

3904.22.00

‑‑Plasticised

5%

3904.30.00

‑Vinyl chloride‑vinyl acetate copolymers

5%

3904.40.00

‑Other vinyl chloride copolymers

5%

3904.50.00

‑Vinylidene chloride copolymers

5%

3904.6

‑Fluoro‑polymers:

 

3904.61.00

‑‑Polytetrafluoroethylene

5%

3904.69.00

‑‑Other

5%

3904.90.00

‑Other

5%

 

3905

POLYMERS OF VINYL ACETATE OR OF OTHER VINYL ESTERS, IN PRIMARY FORMS; OTHER VINYL POLYMERS IN PRIMARY FORMS:

 

3905.1

‑Poly(vinyl acetate):

 

3905.12.00

‑‑In aqueous dispersion

5%

3905.19.00

‑‑Other

5%

3905.2

‑Vinyl acetate copolymers:

 

3905.21.00

‑‑In aqueous dispersion

5%

3905.29.00

‑‑Other

5%

3905.30.00

‑Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups

5%

3905.9

‑Other:

 

3905.91.00

‑‑Copolymers

5%

3905.99.00

‑‑Other

5%

 

3906

ACRYLIC POLYMERS IN PRIMARY FORMS:

 

3906.10.00

‑Poly(methyl 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%
CA:Free

3907.20.00

‑Other polyethers

5%

3907.30.00

‑Epoxide resins

5%

3907.40.00

‑Polycarbonates

5%
CA:Free

3907.50.00

‑Alkyd resins

5%

3907.6

‑Poly(ethylene terephthalate):

 

3907.61.00

‑‑Having a viscosity number of 78 ml/g or higher

5%
CA:Free

3907.69.00

‑‑Other

5%
CA:Free

3907.70.00

‑Poly(lactic acid)

5%

3907.9

‑Other polyesters:

 

3907.91.00

‑‑Unsaturated

5%

3907.99

‑‑Other:

 

3907.99.10

‑‑‑Polybutylene terephthalate

5%
CA:Free

3907.99.20

‑‑‑Thermoplastic liquid crystal aromatic polyester copolymers

5%

 

From 1 July 2018

2.5%

 

From 1 July 2019

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%
CA:Free

3908.90.00

‑Other

5%
CA: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%

3909.3

‑Other amino‑resins:

 

3909.31.00

‑‑Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI)

5%

3909.39.00

‑‑Other

5%

3909.40.00

‑Phenolic resins

5%

3909.50

‑Polyurethanes:

 

3909.50.10

‑‑‑Goods, as follows:

       (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

5%

3909.50.90

‑‑‑Other

5%
CA:Free

 

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 acetates:

 

3912.11.00

‑‑Non‑plasticised

Free

3912.12.00

‑‑Plasticised

Free

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%

Sub‑Chapter IIWaste, parings and scrap; semi‑manufactures; articles

 

3915

WASTE, PARINGS AND SCRAP, OF PLASTICS:

 

3915.10.00

‑Of polymers of ethylene

5%
CA:Free

3915.20.00

‑Of polymers of styrene

5%
CA:Free

3915.30.00

‑Of polymers of vinyl chloride

5%
CA:Free

3915.90

‑Of other plastics:

 

3915.90.10

‑‑‑Of plastics, as follows:

       (a)      of polymers of propylene;

       (b)      of polymers of vinyl;

        (c)      of polymers of vinylidene

5%
CA:Free

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%
CA: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 components in passenger motor vehicles

5%
CA:Free

3917.21.90

‑‑‑Other

5%
CA:Free

3917.22.00

‑‑Of polymers of propylene

5%

3917.23.00

‑‑Of polymers of vinyl chloride

5%

3917.29.00

‑‑Of other plastics

5%

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 components in passenger motor vehicles

5%
CA:Free

3917.31.90

‑‑‑Other

5%
CA:Free

3917.32

‑‑Other, not reinforced or otherwise combined with other materials, without fittings:

 

3917.32.10

‑‑‑Of a kind used as components in passenger motor vehicles

5%
CA:Free

3917.32.90

‑‑‑Other

5%
CA:Free

3917.33

‑‑Other, not reinforced or otherwise combined with other materials, with fittings:

 

3917.33.10

‑‑‑Of a kind used as components in passenger motor vehicles

5%
CA:Free

3917.33.90

‑‑‑Other

5%
CA:Free

3917.39

‑‑Other:

 

3917.39.10

‑‑‑Of a kind used as components in passenger motor vehicles

5%
CA:Free

3917.39.90

‑‑‑Other

5%
CA:Free

3917.40.00

‑Fittings

5%
CA: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%
CA: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

‑Other:

 

3919.90.10

‑‑‑Self‑adhesive circular polishing pads of a kind used for the manufacture of semiconductor wafers

5%

 

From 1 July 2018

2.5%

 

From 1 July 2019

Free

3919.90.90

‑‑‑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%
CA:Free

3920.20.00

‑Of polymers of propylene

5%

3920.30.00

‑Of polymers of styrene

5%
CA:Free

3920.4

‑Of polymers of vinyl chloride:

 

3920.43.00

‑‑Containing by weight not less than 6% of plasticisers

5%
CA:Free

3920.49.00

‑‑Other

5%
CA:Free

3920.5

‑Of acrylic polymers:

 

3920.51.00

‑‑Of poly(methyl 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 poly(ethylene 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

3920.73.00

‑‑Of cellulose acetate

Free

3920.79.00

‑‑Of other cellulose derivatives

Free

3920.9

‑Of other plastics:

 

3920.91.00

‑‑Of poly(vinyl butyral)

5%
CA:Free

3920.92.00

‑‑Of polyamides

5%
CA:Free

3920.93.00

‑‑Of amino‑resins

Free

3920.94.00

‑‑Of phenolic resins

Free

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%
CA:Free

3921.12.00

‑‑Of polymers of vinyl chloride

5%
CA:Free

3921.13.00

‑‑Of polyurethanes

5%
CA:Free

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 laminated

Free

3921.90.90

‑‑‑Other

5%

 

3922

BATHS, SHOWER‑BATHS, SINKS, WASH‑BASINS, BIDETS, LAVATORY PANS, SEATS AND COVERS, FLUSHING CISTERNS AND SIMILAR SANITARY WARE, OF PLASTICS:

 

3922.10.00

‑Baths, shower‑baths, sinks and wash‑basins

5%
CA:Free

3922.20.00

‑Lavatory seats and covers

5%
CA:Free

3922.90.00

‑Other

5%
CA:Free

 

3923

ARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS, OF PLASTICS; STOPPERS, LIDS, CAPS AND OTHER CLOSURES, OF PLASTICS:

 

3923.10

‑Boxes, cases, crates and similar articles:

 

3923.10.10

‑‑‑Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks or reticles

5%
CA:Free

 

From 1 July 2018

2.5%
CA:Free

 

From 1 July 2019

Free

3923.10.90

‑‑‑Other

5%
CA: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%
CA:Free

3923.40.00

‑Spools, cops, bobbins and similar supports

5%
CA:Free

3923.50.00

‑Stoppers, lids, caps and other closures

5%
CA:Free

3923.90.00

‑Other

5%
CA:Free

 

3924

TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND HYGIENIC OR TOILET ARTICLES, OF PLASTICS:

 

3924.10.00

‑Tableware and kitchenware

5%
CA:Free

3924.90.00

‑Other

5%
CA: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%
CA:Free

3925.20.00

‑Doors, windows and their frames and thresholds for doors

5%
CA:Free

3925.30.00

‑Shutters, blinds (including Venetian blinds) and similar articles and parts thereof

5%
CA:Free

3925.90.00

‑Other

5%
CA: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%
CA:Free

3926.20

‑Articles of apparel and clothing accessories (including gloves, mittens and mitts):

 

3926.20.10

‑‑‑Corset busks

5%
CA:Free

3926.20.2

‑‑‑Garments:

 

3926.20.21

‑‑‑‑Anti‑radiation suits, anti‑contamination suits, and similar protective garments

5%

3926.20.29

‑‑‑‑Other

5%

3926.20.90

‑‑‑Other

Free

3926.30

‑Fittings for furniture, coachwork or the like:

 

3926.30.10

‑‑‑Of a kind used as components in passenger motor vehicles

5%
CA:Free

3926.30.90

‑‑‑Other

5%
CA:Free

3926.40.00

‑Statuettes and other ornamental articles

5%
CA:Free

3926.90

‑Other:

 

3926.90.10

‑‑‑Of a kind used as components in passenger motor vehicles

5%
CA:Free

3926.90.90

‑‑‑Other

5%
CA:Free

Chapter 40Rubber 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;

                     (c)  Headgear or parts thereof (including bathing caps) of Chapter 65;

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

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

                      (f)  Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of 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 1 to this Chapter and in 4002, “synthetic rubber” applies to:

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

                     (b)  Thioplasts (TM); and

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

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

                              (i)  vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of 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.

             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%

4002.3

‑Isobutene‑isoprene (butyl) rubber (IIR);
halo‑isobutene‑isoprene rubber (CIIR or BIIR):

 

4002.31.00

‑‑Isobutene‑isoprene (butyl) rubber (IIR)

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)

Free

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%
MY:Free

4005.20.00

‑Solutions; dispersions other than those of 4005.10.00

5%
MY:Free

4005.9

‑Other:

 

4005.91.00

‑‑Plates, sheets and strip

5%
MY:Free

4005.99.00

‑‑Other

5%
MY: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):

 

4009.1

‑Not reinforced or otherwise combined with other materials:

 

4009.11

‑‑Without fittings:

 

4009.11.10

‑‑‑Of a kind used as components in passenger motor vehicles

5%
CA:Free

4009.11.90

‑‑‑Other

5%
CA:Free

4009.12

‑‑With fittings:

 

4009.12.10

‑‑‑Of a kind used as components in passenger motor vehicles

5%
CA:Free

4009.12.90

‑‑‑Other

5%
CA:Free

4009.2

‑Reinforced or otherwise combined only with metal:

 

4009.21

‑‑Without fittings:

 

4009.21.10

‑‑‑Of a kind used as components in passenger motor vehicles

5%
CA:Free

4009.21.90

‑‑‑Other

5%
CA:Free

4009.22

‑‑With fittings:

 

4009.22.10

‑‑‑Of a kind used as components in passenger motor vehicles

5%
CA:Free

4009.22.90

‑‑‑Other

5%
CA:Free

4009.3

‑Reinforced or otherwise combined only with textile materials:

 

4009.31

‑‑Without fittings:

 

4009.31.10

‑‑‑Of a kind used as components in passenger motor vehicles

5%
CA:Free

4009.31.90

‑‑‑Other

5%
CA:Free

4009.32

‑‑With fittings:

 

4009.32.10

‑‑‑Of a kind used as components in passenger motor vehicles

5%
CA:Free

4009.32.90

‑‑‑Other

5%
CA:Free

4009.4

‑Reinforced or otherwise combined with other materials:

 

4009.41

‑‑Without fittings:

 

4009.41.10

‑‑‑Of a kind used as components in passenger motor vehicles

5%
CA:Free

4009.41.90

‑‑‑Other

5%
CA:Free

4009.42

‑‑With fittings:

 

4009.42.10

‑‑‑Of a kind used as components in passenger motor vehicles

5%
CA:Free

4009.42.90

‑‑‑Other

5%
CA: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%

4010.19.00

‑‑Other

5%

4010.3

‑Transmission belts or belting:

 

4010.31.00

‑‑Endless transmission belts of trapezoidal cross‑section (V‑belts), V‑ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm

5%

4010.32.00

‑‑Endless transmission belts of trapezoidal cross‑section (V‑belts), other than V‑ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm

5%

4010.33.00

‑‑Endless transmission belts of trapezoidal cross‑section (V‑belts), V‑ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm

5%

4010.34.00

‑‑Endless transmission belts of trapezoidal cross‑section (V‑belts), other than V‑ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm

5%

4010.35.00

‑‑Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm

5%

4010.36.00

‑‑Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm

5%

4010.39.00

‑‑Other

5%

 

4011

NEW PNEUMATIC TYRES, OF RUBBER:

 

4011.10.00

‑Of a kind used on motor cars (including station wagons and racing cars)

5%

4011.20.00

‑Of a kind used on buses or lorries

5%

4011.30.00

‑Of a kind used on aircraft

Free

4011.40.00

‑Of a kind used on motorcycles

Free

4011.50.00

‑Of a kind used on bicycles

Free

4011.70.00

‑Of a kind used on agricultural or forestry vehicles and machines

5%

4011.80.00

‑Of a kind used on construction, mining or industrial handling vehicles and machines

5%

4011.90.00

‑Other

5%

 

4012

RETREADED OR USED PNEUMATIC TYRES OF RUBBER; SOLID OR CUSHION TYRES, TYRE TREADS AND TYRE FLAPS, OF RUBBER:

 

4012.1

‑Retreaded tyres:

 

4012.11.00

‑‑Of a kind used on motor cars (including station wagons and racing cars)

5%

4012.12.00

‑‑Of a kind used on buses or lorries

5%

4012.13.00

‑‑Of a kind used on aircraft

5%

4012.19.00

‑‑Other

5%

4012.20.00

‑Used pneumatic tyres

5%

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

Free

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

Free

4014.90.00

‑Other

5%

 

4015

ARTICLES OF APPAREL AND CLOTHING ACCESSORIES (INCLUDING GLOVES, MITTENS AND MITTS), FOR ALL PURPOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER:

 

4015.1

‑Gloves, mittens and mitts:

 

4015.11.00

‑‑Surgical

5%

4015.19

‑‑Other:

 

4015.19.10

‑‑‑Mittens and mitts, specially designed for use in sports

5%

4015.19.90

‑‑‑Other

5%

4015.90

‑Other:

 

4015.90.10

‑‑‑Diving dress, wetsuits, and similar garments

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

5%

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

5%

4016.92.00

‑‑Erasers

5%

4016.93.00

‑‑Gaskets, washers and other seals

5%

4016.94.00

‑‑Boat or dock fenders, whether or not inflatable

5%

4016.95.00

‑‑Other inflatable articles

5%

4016.99.00

‑‑Other

5%

 

4017.00.00

HARD RUBBER (FOR EXAMPLE, EBONITE) IN ALL FORMS, INCLUDING WASTE AND SCRAP; ARTICLES OF HARD RUBBER

5%

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

Chapter 41Raw hides and skins (other than furskins) and leather

 

Notes. 

             1.‑  This Chapter does not cover:

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

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

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

             2.‑ 

                    (A)  4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre‑tanning) process which is reversible (4101 to 4103, as the case may be).

                     (B)  For the purposes of 4104 to 4106, “crust” includes hides and skins that have been retanned, coloured or fat‑liquored (stuffed) prior to drying.

             3.‑  Throughout this Schedule “composition leather” means only substances of the kind referred to in 4115.

 

4101

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

 

4101.20.00

‑Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry‑salted, or 16 kg when fresh, wet‑salted or otherwise preserved

Free

4101.50.00

‑Whole hides and skins, of a weight exceeding 16 kg

Free

4101.90.00

‑Other, including butts, bends and bellies

Free

 

4102

RAW SKINS OF SHEEP OR LAMBS (FRESH, OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT‑DRESSED OR FURTHER PREPARED), WHETHER OR NOT WITH WOOL ON OR SPLIT, OTHER THAN THOSE EXCLUDED BY NOTE 1(c) TO THIS CHAPTER:

 

4102.10.00

‑With wool on

Free

4102.2

‑Without wool on:

 

4102.21.00

‑‑Pickled

Free

4102.29.00

‑‑Other

Free

 

4103

OTHER RAW HIDES AND SKINS (FRESH, OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT‑DRESSED OR FURTHER PREPARED), WHETHER OR NOT DEHAIRED OR SPLIT, OTHER THAN THOSE EXCLUDED BY NOTE 1(b) OR 1(c) TO THIS CHAPTER:

 

4103.20

‑Of reptiles:

 

4103.20.10

‑‑‑Goods which have undergone a tanning (including pre‑tanning) process which is reversible other than vegetable pre‑tanning

5%

4103.20.90

‑‑‑Other

Free

4103.30

‑Of swine:

 

4103.30.10

‑‑‑Goods without hair on, which have undergone a tanning (including pre‑tanning) process which is reversible

5%

4103.30.90

‑‑‑Other

Free

4103.90

‑Other:

 

4103.90.20

‑‑‑Of goats or kids

Free

4103.90.30

‑‑‑Of camels (including dromedaries)

Free

4103.90.9

‑‑‑Other:

 

4103.90.91

‑‑‑‑Goods without hair on, which have undergone a tanning (including pre‑tanning) process which is reversible

5%

4103.90.99

‑‑‑‑Other

Free

 

4104

TANNED OR CRUST HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED:

 

4104.1

‑In the wet state (including wet‑blue):

 

4104.11

‑‑Full grains, unsplit; grain splits:

 

4104.11.10

‑‑‑Pre‑tanned

Free

4104.11.90

‑‑‑Other

5%

4104.19

‑‑Other:

 

4104.19.10

‑‑‑Pre‑tanned

Free

4104.19.90

‑‑‑Other

5%

4104.4

‑In the dry state (crust):

 

4104.41.00

‑‑Full grains, unsplit; grain splits

5%

4104.49.00

‑‑Other

5%

 

4105

TANNED OR CRUST SKINS OF SHEEP OR LAMBS, WITHOUT WOOL ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED:

 

4105.10

‑In the wet state (including wet‑blue):

 

4105.10.10

‑‑‑Pre‑tanned

Free

4105.10.90

‑‑‑Other

5%

4105.30.00

‑In the dry state (crust)

5%

 

4106

TANNED OR CRUST HIDES AND SKINS OF OTHER ANIMALS, WITHOUT WOOL OR HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED:

 

4106.2

‑Of goats or kids:

 

4106.21

‑‑In the wet state (including wet‑blue):

 

4106.21.10

‑‑‑Pre‑tanned

Free

4106.21.90

‑‑‑Other

5%

4106.22.00

‑‑In the dry state (crust)

5%

4106.3

‑Of swine:

 

4106.31.00

‑‑In the wet state (including wet‑blue)

5%

4106.32.00

‑‑In the dry state (crust)

5%

4106.40

‑Of reptiles:

 

4106.40.10

‑‑‑Vegetable pre‑tanned

Free

4106.40.90

‑‑‑Other

5%

4106.9

‑Other:

 

4106.91.00

‑‑In the wet state (including wet‑blue)

5%

4106.92.00

‑‑In the dry state (crust)

5%

 

4107

LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT‑DRESSED LEATHER, OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF 4114:

 

4107.1

‑Whole hides and skins:

 

4107.11.00

‑‑Full grains, unsplit

5%

4107.12.00

‑‑Grain splits

5%

4107.19.00

‑‑Other

5%

4107.9

‑Other, including sides:

 

4107.91.00

‑‑Full grains, unsplit

5%

4107.92.00

‑‑Grain splits

5%

4107.99.00

‑‑Other

5%

 

4112.00.00

LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT‑DRESSED LEATHER, OF SHEEP OR LAMB, WITHOUT WOOL ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF 4114

5%

 

4113

LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT‑DRESSED LEATHER, OF OTHER ANIMALS, WITHOUT WOOL OR HAIR ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF 4114:

 

4113.10.00

‑Of goats or kids

5%

4113.20.00

‑Of swine

5%

4113.30.00

‑Of reptiles

5%

4113.90.00

‑Other

5%

 

4114

CHAMOIS (INCLUDING COMBINATION CHAMOIS) LEATHER; PATENT LEATHER AND PATENT LAMINATED LEATHER; METALLISED LEATHER:

 

4114.10.00

‑Chamois (including combination chamois) leather

5%

4114.20.00

‑Patent leather and patent laminated leather; metallised leather

5%

 

4115

COMPOSITION LEATHER WITH A BASIS OF LEATHER OR LEATHER FIBRE, IN SLABS, SHEETS OR STRIP, WHETHER OR NOT IN ROLLS; PARINGS AND OTHER WASTE OF LEATHER OR OF COMPOSITION LEATHER, NOT SUITABLE FOR THE MANUFACTURE OF LEATHER ARTICLES; LEATHER DUST, POWDER AND FLOUR:

 

4115.10.00

‑Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls

5%

4115.20.00

‑Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

Free

Chapter 42Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk‑worm gut)

Notes. 

             1.‑  For the purposes of this Chapter, “leather” includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.

             2.‑  This Chapter does not cover:

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

                     (b)  Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (4303 or 4304);

                     (c)  Made up articles of netting (5608);

                     (d)  Articles of Chapter 64;

                     (e)  Headgear or parts thereof of Chapter 65;

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

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

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

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

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

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

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

3.‑   (A)    In addition to the provisions of Note 2 above, 4202 does not cover:

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

                             (b)  Articles of plaiting materials (4602).

                     (B)  Articles of 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi‑precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.

             4.‑  For the purposes of 4203, “articles of apparel and clothing accessories” applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (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, INSULATED FOOD OR BEVERAGES BAGS, TOILET BAGS, RUCKSACKS, HANDBAGS, SHOPPING BAGS, WALLETS, PURSES, MAP‑CASES, CIGARETTE‑CASES, TOBACCO‑POUCHES, TOOL BAGS, SPORTS BAGS, BOTTLE‑CASES, JEWELLERY BOXES, POWDER‑BOXES, CUTLERY CASES AND SIMILAR CONTAINERS, OF LEATHER OR OF COMPOSITION LEATHER, OF SHEETING OF PLASTICS, OF TEXTILE MATERIALS, OF VULCANISED FIBRE OR OF PAPERBOARD, OR WHOLLY OR MAINLY COVERED WITH SUCH MATERIALS OR WITH PAPER:

 

4202.1

‑Trunks, suit‑cases, vanity‑cases, executive‑cases, brief‑cases, school satchels and similar containers:

 

4202.11

‑‑With outer surface of leather or of composition leather:

 

4202.11.10

‑‑‑Brief‑cases, portfolios and the like

5%

4202.11.90

‑‑‑Other

5%
DCS:4%
DCT:5%

4202.12

‑‑With outer surface of plastics or of textile materials:

 

4202.12.10

‑‑‑Goods, as follows:

       (a)      attache or executive‑cases;

       (b)      brief‑cases, portfolios and the like;

        (c)      suit‑cases;

       (d)      trunks

5%

4202.12.90

‑‑‑Other

5%
DCS:4%
DCT:5%

4202.19.00

‑‑Other

Free

4202.2

‑Handbags, whether or not with shoulder strap, including those without handle:

 

4202.21.00

‑‑With outer surface of leather or of composition leather

5%

4202.22.00

‑‑With outer surface of sheeting of plastics or of textile materials

5%

4202.29.00

‑‑Other

Free

4202.3

‑Articles of a kind normally carried in the pocket or in the handbag:

 

4202.31

‑‑With outer surface of leather or of composition leather:

 

4202.31.10

‑‑‑Goods, as follows:

       (a)      billfolds;

       (b)      coin purses;

        (c)      key containers;

       (d)      smoking requisites;

        (e)      spectacle cases;

        (f)      wallets and wallet‑purses

5%

4202.31.90

‑‑‑Other

5%
DCS:4%
DCT:5%

4202.32

‑‑With outer surface of sheeting of plastics or of textile materials:

 

4202.32.10

‑‑‑Goods, as follows:

       (a)      billfolds;

       (b)      coin purses;

        (c)      key containers;

       (d)      smoking requisites;

        (e)      spectacle cases;

        (f)      wallets and wallet‑purses

5%

4202.32.90

‑‑‑Other

Free

4202.39.00

‑‑Other

Free

4202.9

‑Other:

 

4202.91

‑‑With outer surface of leather or of composition leather:

 

4202.91.10

‑‑‑Goods, as follows:

       (a)      golf bags;

       (b)      gun, revolver and pistol cases and covers;

        (c)      pen and pencil cases

5%

4202.91.90

‑‑‑Other

5%
DCS:4%
DCT:5%

4202.92

‑‑With outer surface of sheeting of plastics or of textile materials:

 

4202.92.10

‑‑‑Goods, as follows:

       (a)      golf bags;

       (b)      gun, revolver and pistol cases and covers;

        (c)      pen and pencil cases

5%

4202.92.90

‑‑‑Other

5%
DCS:4%
DCT:5%

4202.99.00

‑‑Other

5%
DCS:4%
DCT:5%

 

4203

ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF LEATHER OR OF COMPOSITION LEATHER:

 

4203.10.00

‑Articles of apparel

5%

4203.2

‑Gloves, mittens and mitts:

 

4203.21

‑‑Specially designed for use in sports:

 

4203.21.10

‑‑‑Mittens and mitts, of leather and furskin or of leather and artificial fur

5%

4203.21.90

‑‑‑Other

Free

4203.29

‑‑Other:

 

4203.29.10

‑‑‑Mittens and mitts, of leather and furskin or of leather and artificial fur

5%

4203.29.90

‑‑‑Other

Free

4203.30.00

‑Belts and bandoliers

5%

4203.40

‑Other clothing accessories:

 

4203.40.10

‑‑‑Wrist straps

5%
CA:Free

4203.40.90

‑‑‑Other

5%

 

4205

OTHER ARTICLES OF LEATHER OR OF COMPOSITION LEATHER:

 

4205.00.10

‑‑‑Parts of coats, jackets, and the like

5%

4205.00.20

‑‑‑Articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses

5%

4205.00.90

‑‑‑Other

5%

 

4206.00.00

ARTICLES OF GUT (OTHER THAN SILK‑WORM GUT), OF GOLDBEATER’S SKIN, OF BLADDERS OR OF TENDONS

Free

Chapter 43Furskins and artificial fur; manufactures thereof

Notes. 

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

                     (c)  Gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (4203);

                     (d)  Articles of Chapter 64;

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

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

             3.‑  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

4301.30.00

‑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

4301.60.00

‑Of fox, 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%

4302.19

‑‑Other:

 

4302.19.10

‑‑‑Of rabbit or hare

5%
DCS:4%
DCT:5%

4302.19.90

‑‑‑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%

 

4303

ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER ARTICLES OF FURSKIN:

 

4303.10.00

‑Articles of apparel and clothing accessories

5%

4303.90.00

‑Other

5%

 

4304

ARTIFICIAL FUR AND ARTICLES THEREOF:

 

4304.00.10

‑‑‑Articles partly or wholly made up

5%

4304.00.90

‑‑‑Other

5%
DCS:4%
DCT:5%

Section IXWood 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 44Wood 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);

                     (c)  Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (1404);

                     (d)  Activated charcoal (3802);

                     (e)  Articles of 4202;

                      (f)  Goods of Chapter 46;

                     (g)  Footwear or parts thereof of Chapter 64;

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

                     (ij)  Goods of 6808.00.00;

                     (k)  Imitation jewellery of 7117;

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

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

                     (n)  Parts of firearms (9305);

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

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

                     (q)  Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) 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 4401.31.00, “wood pellets” means by‑products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture‑making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.

Additional Notes. 

             1.‑  For the purposes of 4403.4, 4407.2, 4408.3, 4409.22.00 and 4412.31.00, “tropical wood” means one of the following types of wood:

Abarco, Abura, Acacia, Acajou d’Afrique, Adjouaba, Afina, Afrormosia, Aielé, Aiéouéko, Akak, Ako, Akossika, Alan, Alep, Almácigo, Almendrillo, Alumbi, Amapa, Amapola, Amberoi, Amourette, Andira, Andiroba, Andoung, Angelim, Angelim rajado, Angelim vermelho, Angueuk, Aniégré (Aningré), Apobeaou, Araribà, Arisauro, Aromata, Assacù, Assas, Avodiré, Awoura, Ayous (Obéché), Azobé, Balata pomme, Balau red, Balau yellow, Balsa, Balsamo, Banga‑wanga, Baromalli, Basralocus, Batai, Batibatra, Benuang, Bété (Mansonia), Bilinga, Billian, Bintangor, Bitis, Bodioa, Bois rose femelle, Bomanga, Bossé clair, Bossé foncé, Botong, Breu‑sucuruba, Bubinga, Burada, Burmese Ebony, Burmese Rosewood, Busehi, Cabreùva, Cachimbo, Cambara (Jaboty), Canalete, Canelo, Canelón, Capomo, Caracoli, Castanheiro Para, Castanopsis, Catiguà, Cativo, Cedro, Cedroi, Celtis d’Afrique (Diania, Ohia), Cerejeira, Champak, Checham, Chengal, Chicha/Xixa, Cocobolo, Comino Crespo, Congotali, Copaiba, Cordia d’Afrique, Coula, Crabwood d’Afrique, Cristobal granadillo, Cumaru, Cupiuba, Curupay, Dabéma, Dibétou, Difou, Divida, Djohar, Douka (Makoré), Doussié, Drago, Duabanga, Dukali, Durian, Ebène d’Afrique (Ebène Madagascar), Ebène noire d’Asie, Ebène veinée d’Asie, Ebiara, Ekaba, Ekoune, Emien, Essessang, Essia, Essoula, Etimoé, Eveuss, Evino, Eyek, Eyong, Eyoum, Faro, Faveira, Faveira Amargosa, Fijian Sterculia, Framiré, Formigueiro, Freijo, Fuma (Fromager), Gaiac, Galacwood, Gale Silverballi, Gavilan, Gavilán Blanco, Geronggang, Gerutu, Gheombi, Goiabao, Gombé, Greenheart, Grenadille d’Afrique, Grigri, Guágara, Guariuba, Haiari, Haldu, Hard Alstonia (Pulaï), Hevea, Higuerilla, Huruasa, Iatandza, Ibirà Pytâ, Idewa, Igaganga, Ilomba, Imbuia, Inga, Ingyin, Inyak, Ipé, Iroko, Itaùba, Izombé, Jacareuba, Jatoba, Jelutong, Jequitiba, Jito, Jongkong, Jorori, Jùraco, Kabok, Kadam, Kanda (Kanda brun, Kanda rose), Kapokier, Kapur, Karité, Kasai, Kaudamu, Kedondong, Kekatong, Kékélé, Kelat, Keledang (Terap), Kembang semangkok, Kempas, Keranji, Keriti Silverballi, Keruing, Kiasose, Kibakoko, Kikenzi, Kokko, Kondroti, Kosipo, Kotibé, Koto, Kulim, Kumbi, Kungkur, Kurokaï, Landa, Lati, Laurel (Indian), Limba, Limbali, Limonaballi, Loliondo, Longhi, Lotofa, Louro vermelho, Lupuna, Lusambya, Maçaran‑duba, Machang, Machiche, Mafu, Mafumati, Mahogany, Malagangai, Malas, Manbodé, Mandio‑queira, Manil, Manil Montagne, Marupa, Mata‑Mata, Mata Ulat, Mecrussé, Medang, Melunak, Mempening, Mengkulang, Mepepe, Meransi, Meranti (Dark red), Meranti (Light red), Meranti (White), Meranti (Yellow), Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Messassa, Metondo, Mirindiba‑Doce, Mjombo, Moabi, Moambé jaune, Molave, Momoqui, Monghinza, Mopaani, Mopé, Mora, Moral, Morototo, Movingui, Mtambara, Mtandarusi, Mubala, Mueri, Mugaita, Mugonha, Muhimbi, Mühühü, Muira‑piranga, Muiratinga, Mukarati, Mukulungu, Muninga, Muniridan, Musharagi, Musine, Mussibi (Mutenyé), Mutaco, Mutondo, Muziga, N’téné, Naga, Nargusta, Nganga, Niangon, Nieuk, Niové, Nyatoh, Obéro, Odzikouna, Okan, Okoué, Okoumé, Olon, Olonvogo, Onzabili, Orey, Osanga, Ossimiale, Ossoko, Ovengkol, Ovoga, Ozigo, Ozouga, Paco, Padauk Amboyna, Padouk d’Afrique, Paldao, Palissandre d’Asie, Palissandre de Guatemala, Palissandre de Madagascar, Palissandre de Rose, Palissandre de Santos, Palissandre Honduras, Palissandre Panama, Palissandre Para, Palissandre Rio, Panacoco, Pao rosa, Parapara, Parcouri, Pashaco, Pau amarelo, Pau marfim (Peroba rosa), Pau mulato, Pau rosapau, Pau Roxo, Penaga, Pernambouc, Peruvian Pepper, Pillarwood, Pilon, Piquia, Platano, Pombeira, Primavera, Punah, Pyinkado, Quaruba, Ramin, Rengas, Resak, Rikio, Rosawa, Rose of the Mountain, Sabicu, Saboarana, Safukala, Sal, Sali, Sandalwood, Sapelli, Sapucaia, Saqui‑Saqui, Satin Ceylan, Sepetir, Seraya (white) (White Lauan), Sesendok, Simpoh, Sipo, Slangehout, Sobu, Sougué, Sucupira, Sumauma, Suren, Suya, Tali, Tamboti, Tani, Tanimbuca, Tapiá, Tasua, Tatajuba, Tauari, Tchitola, Teak, Tembusu, Tento, Terminalia (brown), Terminalia (yellow), Thinwin, Tiama, Timbo, Tipa, Tola (Oduma), Toubaouaté, Trebol, Tsanya, Tualang, Umgusi, Umiri, Urunday, Vene, Vésàmbata, Virola, Wacapou, Walaba, Wamara, Wamba, Wengé, Xoan, Yemane, Yungu, Zingana.

             2.‑  For the purposes of 4407.29.92, 4408.10.13, 4408.39.1, 4408.39.13, 4408.90.13, 4412.10.21, 4412.10.30, 4412.94.2 and 4412.99.2, “tropical wood” means one of the following types of wood:

Abura, Acajou d’Afrique, Afrormosia, Ako, Alan, Andiroba, Aniégré (Aningré), Avodiré, Ayous (Obéché), Azobé, Balau red, Balau yellow, Balsa, Bété (Mansonia), Bossé clair, Bossé foncé, Cambara (Jaboty), Cativo, Cedro, Dabéma, Dibétou, Doussié, Douka (Makoré), Framiré, Freijo, Fuma (Fromager), Geronggang, Hard Alstonia (Pulaï), Ilomba, Imbuia, Ipé, Iroko, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibé, Koto, Limba, Louro vermelho, Maçaran‑duba, Mahogany, Mandio‑queira, Mengkulang, Meranti (Dark red), Meranti (Light red), Meranti (White), Meranti (Yellow), Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Okoumé, Onzabili, Orey, Ovengkol, Ozigo, Padauk Amboyna, Paldao, Palissandre de Guatemala, Palissandre de Rose, Palissandre Para, Palissandre Rio, Pau amarelo, Pau marfim (Peroba rosa), Punah, Quaruba, Ramin, Sapelli, Saqui‑Saqui, Sepetir, Seraya (white) (White Lauan), Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola (Oduma), Virola.

 

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:

 

4401.1

‑Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms:

 

4401.11.00

‑‑Coniferous

Free

4401.12.00

‑‑Non‑coniferous

Free

4401.2

‑Wood in chips or particles:

 

4401.21.00

‑‑Coniferous

5%
DCS:Free

4401.22.00

‑‑Non‑coniferous

5%
DCS:Free

4401.3

‑Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms:

 

4401.31.00

‑‑Wood pellets

Free

4401.39.00

‑‑Other

Free

4401.40.00

‑Sawdust and wood waste and scrap, not agglomerated

Free

 

4402

WOOD CHARCOAL (INCLUDING SHELL OR NUT CHARCOAL), WHETHER OR NOT AGGLOMERATED:

 

4402.10.00

‑Of bamboo

Free

4402.90.00

‑Other

Free

 

4403

WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED:

 

4403.1

‑Treated with paint, stains, creosote or other preservatives:

 

4403.11.00

‑‑Coniferous

Free

4403.12.00

‑‑Non‑coniferous

Free

4403.2

‑Other, coniferous:

 

4403.21.00

‑‑Of pine (Pinus spp.), of which any cross‑sectional dimension is 15 cm or more

Free

4403.22.00

‑‑Of pine (Pinus spp.), other

Free

4403.23.00

‑‑Of fir (Abies spp.) and spruce (Picea spp.), of which any cross‑sectional dimension is 15 cm or more

Free

4403.24.00

‑‑Of fir (Abies spp.) and spruce (Picea spp.), other

Free

4403.25.00

‑‑Other, of which any cross‑sectional dimension is 15 cm or more

Free

4403.26.00

‑‑Other

Free

4403.4

‑Other, of tropical wood:

 

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

4403.93.00

‑‑Of beech (Fagus spp.), of which any cross‑sectional dimension is 15 cm or more

Free

4403.94.00

‑‑Of beech (Fagus spp.), other

Free

4403.95.00

‑‑Of birch (Betula spp.), of which any cross‑sectional dimension is 15 cm or more

Free

4403.96.00

‑‑Of birch (Betula spp.), other

Free

4403.97.00

‑‑Of poplar and aspen (Populus spp.)

Free

4403.98.00

‑‑Of eucalyptus (Eucalyptus spp.)

Free

4403.99.00

‑‑Other

Free

 

4404

HOOPWOOD; SPLIT POLES; PILES, PICKETS AND STAKES OF WOOD, POINTED BUT NOT SAWN LENGTHWISE; WOODEN STICKS, ROUGHLY TRIMMED BUT NOT TURNED, BENT OR OTHERWISE WORKED, SUITABLE FOR THE MANUFACTURE OF WALKING‑STICKS, UMBRELLAS, TOOL HANDLES OR THE LIKE; CHIPWOOD AND THE LIKE:

 

4404.10.00

‑Coniferous

5%
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:

 

4406.1

‑Not impregnated:

 

4406.11.00

‑‑Coniferous

5%
DCS:Free

4406.12.00

‑‑Non‑coniferous

5%
DCS:Free

4406.9

‑Other:

 

4406.91.00

‑‑Coniferous

5%
DCS:Free

4406.92.00

‑‑Non‑coniferous

5%
DCS:Free

 

4407

WOOD SAWN OR CHIPPED LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR END‑JOINTED, OF A THICKNESS EXCEEDING 6 mm:

 

4407.1

‑Coniferous:

 

4407.11

‑‑Of pine (Pinus spp.):

 

4407.11.10

‑‑‑Planed or sanded

5%
DCS:4%
CA:4%
DCT:5%

4407.11.9

‑‑‑Other:

 

4407.11.91

‑‑‑‑Wood that:

         (a)     is cut to size for making staves; or

         (b)     has a cross‑sectional area of 450 cm2 or greater

Free

4407.11.99

‑‑‑‑Other

5%
DCS:Free
CA:4%

4407.12

‑‑Of fir (Abies spp.) and spruce (Picea spp.):

 

4407.12.10

‑‑‑Planed or sanded

5%
DCS:4%
CA:4%
DCT:5%

4407.12.9

‑‑‑Other:

 

4407.12.91

‑‑‑‑Wood that:

         (a)     is cut to size for making staves; or

         (b)     has a cross‑sectional area of 450 cm2 or greater

Free

4407.12.99

‑‑‑‑Other

5%
DCS:Free
CA:4%

4407.19

‑‑Other:

 

4407.19.10

‑‑‑Planed or sanded

5%
DCS:4%
CA:4%
DCT:5%

4407.19.9

‑‑‑Other:

 

4407.19.91

‑‑‑‑Wood that:

         (a)     is redwood (Sequoia sempervirens); or

         (b)     is western red cedar (Thuja plicata); or

         (c)     is cut to size for making staves; or

         (d)     has a cross‑sectional area of 450 cm2 or greater

Free

4407.19.99

‑‑‑‑Other

5%
DCS:Free
CA:4%

4407.2

‑Of tropical wood:

 

4407.21.00

‑‑Mahogany (Swietenia spp.)

Free

4407.22.00

‑‑Virola, Imbuia and Balsa

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

4407.26.00

‑‑White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan

Free

4407.27

‑‑Sapelli:

 

4407.27.10

‑‑‑Planed or sanded

5%
DCS:4%
DCT:5%

4407.27.90

‑‑‑Other

Free

4407.28

‑‑Iroko:

 

4407.28.10

‑‑‑Planed or sanded

5%
DCS:4%
DCT:5%

4407.28.90

‑‑‑Other

Free

4407.29

‑‑Other:

 

4407.29.10

‑‑‑Planed or sanded

5%
DCS:4%
DCT:5%

4407.29.9

‑‑‑Other:

 

4407.29.91

‑‑‑‑Mandio‑queira, Pau amarelo, Quaruba and Tauari

5%
DCS:Free

4407.29.92

‑‑‑‑Tropical wood specified in Additional Note 2 to this Chapter, other than goods of 4407.21.00, 4407.22.00, 4407.25, 4407.26.00, 4407.27, 4407.28 or 4407.29.91

Free

4407.29.93

‑‑‑‑Other

5%
DCS:Free

4407.9

‑Other:

 

4407.91

‑‑Of oak (Quercus spp.):

 

4407.91.10

‑‑‑Planed or sanded

5%
DCS:4%
DCT:5%

4407.91.90

‑‑‑Other

5%
DCS:Free

4407.92.00

‑‑Of beech (Fagus spp.)

Free

4407.93

‑‑Of maple (Acer spp.):

 

4407.93.10

‑‑‑Planed or sanded

5%
DCS:4%
DCT:5%

4407.93.90

‑‑‑Other

5%
DCS:Free

4407.94

‑‑Of cherry (Prunus spp.):

 

4407.94.10

‑‑‑Planed or sanded

5%
DCS:4%
DCT:5%

4407.94.90

‑‑‑Other

5%
DCS:Free

4407.95

‑‑Of ash (Fraxinus spp.):

 

4407.95.10

‑‑‑Planed or sanded

5%
DCS:4%
DCT:5%

4407.95.90

‑‑‑Other

5%
DCS:Free

4407.96.00

‑‑Of birch (Betula spp.)

5%
DCS:Free

4407.97.00

‑‑Of poplar and aspen (Populus spp.)

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

SHEETS FOR VENEERING (INCLUDING THOSE OBTAINED BY SLICING LAMINATED WOOD), FOR PLYWOOD OR FOR SIMILAR LAMINATED WOOD AND OTHER WOOD, SAWN LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED, SPLICED OR END‑JOINTED, OF A THICKNESS NOT EXCEEDING 6 mm:

 

4408.10

‑Coniferous:

 

4408.10.1

‑‑‑Sheets for veneering obtained by slicing laminated wood:

 

4408.10.11

‑‑‑‑In the form of plywood

5%

4408.10.12

‑‑‑‑Other, with at least one outer ply of non‑coniferous wood, other than Mandio‑queira, Pau amarelo, Quaruba or Tauari

5%
DCS:4%
DCT:5%

4408.10.13

‑‑‑‑Other, with at least one ply of tropical wood specified in Additional Note 2 to this Chapter, other than Mandio‑queira, Pau amarelo, Quaruba or Tauari

Free

4408.10.19

‑‑‑‑Other

5%
DCS:4%
DCT:5%

4408.10.90

‑‑‑Other

5%
DCS:Free

4408.3

‑Of tropical wood:

 

4408.31

‑‑Dark Red Meranti, Light Red Meranti and Meranti Bakau:

 

4408.31.1

‑‑‑Sheets for veneering obtained by slicing laminated wood, with at least one ply of Dark Red Meranti, Light Red Meranti or Meranti Bakau:

 

4408.31.11

‑‑‑‑In the form of plywood

5%

4408.31.12

‑‑‑‑Other, with at least one outer ply of non‑coniferous wood, including Dark Red Meranti, Light Red Meranti or Meranti Bakau

5%
DCS:4%
DCT:5%

4408.31.19

‑‑‑‑Other, containing at least one ply of Dark Red Meranti, Light Red Meranti or Meranti Bakau

Free

4408.31.90

‑‑‑Other

5%
DCS:Free

4408.39

‑‑Other:

 

4408.39.1

‑‑‑Sheets for veneering obtained by slicing laminated wood, with at least one ply of tropical wood specified in Additional Note 2 to this Chapter:

 

4408.39.11

‑‑‑‑In the form of plywood

5%

4408.39.12

‑‑‑‑Other, with at least one outer ply of non‑coniferous wood specified in Additional Note 2 to this Chapter, including Mandio‑queira, Pau amarelo, Quaruba or Tauari

5%
DCS:4%
DCT:5%

4408.39.13

‑‑‑‑Other, with at least one ply of tropical wood specified in Additional Note 2 to this Chapter, other than Mandio‑queira, Pau amarelo, Quaruba or Tauari

Free

4408.39.19

‑‑‑‑Other

5%
DCS:4%
DCT:5%

4408.39.90

‑‑‑Other

5%
DCS:Free

4408.90

‑Other:

 

4408.90.1

‑‑‑Sheets for veneering obtained by slicing laminated wood:

 

4408.90.11

‑‑‑‑In the form of plywood

5%

4408.90.12

‑‑‑‑Other, with at least one outer ply of non‑coniferous wood, other than Mandio‑queira, Pau amarelo, Quaruba or Tauari, and containing at least one layer of particle board

5%

4408.90.13

‑‑‑‑Other, with at least one ply of tropical wood specified in Additional Note 2 to this Chapter, other than Mandio‑queira, Pau amarelo, Quaruba or Tauari, and containing at least one layer of particle board

5%

4408.90.14

‑‑‑‑Other, containing at least one layer of particle board

Free

4408.90.19

‑‑‑‑Other

5%
DCS:4%
DCT:5%

4408.90.90

‑‑‑Other

5%
DCS:Free

 

4409

WOOD (INCLUDING STRIPS AND FRIEZES FOR PARQUET FLOORING, NOT ASSEMBLED) CONTINUOUSLY SHAPED (TONGUED, GROOVED, REBATED, CHAMFERED, V‑JOINTED, BEADED, MOULDED, ROUNDED OR THE LIKE) ALONG ANY OF ITS EDGES, ENDS OR FACES, WHETHER OR NOT PLANED, SANDED OR END‑JOINTED:

 

4409.10.00

‑Coniferous

5%
DCS:4%
CA:4%
DCT:5%

4409.20

‑Non‑coniferous:

 

4409.21.00

‑‑Of bamboo

5%
DCS:4%
DCT:5%

4409.22.00

‑‑Of tropical wood

5%
DCS:4%
DCT:5%

4409.29.00

‑‑Other

5%
DCS:4%
DCT:5%

 

4410

PARTICLE BOARD, ORIENTED STRAND BOARD (OSB) AND SIMILAR BOARD (FOR EXAMPLE, WAFERBOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES:

 

4410.1

‑Of wood:

 

4410.11.00

‑‑Particle board

5%

4410.12.00

‑‑Oriented strand board (OSB)

5%

4410.19.00

‑‑Other

5%

4410.90.00

‑Other

5%

 

4411

FIBREBOARD OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC SUBSTANCES:

 

4411.1

‑Medium density fibreboard (MDF):

 

4411.12

‑‑Of a thickness not exceeding 5 mm:

 

4411.12.10

‑‑‑Of a density exceeding 0.8 g/cm3

5%

4411.12.90

‑‑‑Other

5%
DCS:4%
DCT:5%

4411.13

‑‑Of a thickness exceeding 5 mm but not exceeding 9 mm:

 

4411.13.10

‑‑‑Of a density exceeding 0.8 g/cm3

5%

4411.13.90

‑‑‑Other

5%
DCS:4%
DCT:5%

4411.14

‑‑Of a thickness exceeding 9 mm:

 

4411.14.10

‑‑‑Of a density exceeding 0.8 g/cm3

5%

4411.14.90

‑‑‑Other

5%
DCS:4%
DCT:5%

4411.9

‑Other:

 

4411.92.00

‑‑Of a density exceeding 0.8 g/cm3

5%

4411.93.00

‑‑Of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3

5%
DCS:4%
DCT:5%

4411.94.00

‑‑Of a density not exceeding 0.5 g/cm3

5%
DCS:4%
DCT:5%

 

4412

PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD:

 

4412.10

‑Of bamboo:

 

4412.10.10

‑‑‑Plywood

5%

4412.10.2

‑‑‑Containing at least one layer of particle board:

 

4412.10.21

‑‑‑‑Goods, as follows:

         (a)     with at least one outer ply of non‑coniferous wood (including bamboo);

         (b)     with at least one ply of tropical wood specified in Additional Note 2 to this Chapter

5%

4412.10.29

‑‑‑‑Other

Free

4412.10.30

‑‑‑Other, with at least one ply of tropical wood specified in Additional Note 2 to this Chapter

Free

4412.10.90

‑‑‑Other

5%
DCS:4%
DCT:5%

4412.3

‑Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness:

 

4412.31.00

‑‑With at least one outer ply of tropical wood

5%

4412.33.00

‑‑Other, with at least one outer ply of non‑coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.)

5%

4412.34.00

‑‑Other, with at least one outer ply of non‑coniferous wood not specified under 4412.33.00

5%

4412.39.00

‑‑Other, with both outer plies of coniferous wood

5%

4412.9

‑Other:

 

4412.94

‑‑Blockboard, laminboard and battenboard:

 

4412.94.2

‑‑‑With at least one ply of tropical wood specified in Additional Note 2 to this Chapter:

 

4412.94.21

‑‑‑‑Containing one of the following woods:

         (a)     Mandio‑queira;

         (b)     Pau amarelo;

         (c)     Quaruba;

         (d)     Tauari

5%
DCS:4%
DCT:5%

4412.94.29

‑‑‑‑Other

Free

4412.94.30

‑‑‑Other, with at least one outer ply of non‑coniferous wood

5%
DCS:4%
DCT:5%

4412.94.90

‑‑‑Other

5%
DCS:4%
DCT:5%

4412.99

‑‑Other:

 

4412.99.2

‑‑‑With at least one ply of tropical wood specified in Additional Note 2 to this Chapter:

 

4412.99.21

‑‑‑‑Goods containing at least one layer of particle board and one of the following woods, other than plywood:

         (a)     Mandio‑queira;

         (b)     Pau amarelo;

         (c)     Quaruba;

         (d)     Tauari

Free

4412.99.22

‑‑‑‑Goods, NSA, as follows:

         (a)     containing at least one layer of particle board;

         (b)     plywood

5%

4412.99.23

‑‑‑‑Other, containing one of the following woods:

         (a)     Mandio‑queira;

         (b)     Pau amarelo;

         (c)     Quaruba;

         (d)     Tauari

5%
DCS:4%
DCT:5%

4412.99.29

‑‑‑‑Other

Free

4412.99.3

‑‑‑Other, with at least one outer ply of non‑coniferous wood:

 

4412.99.31

‑‑‑‑Goods, as follows:

         (a)     containing at least one layer of particle board;

         (b)     plywood

5%

4412.99.39

‑‑‑‑Other

5%
DCS:4%
DCT:5%

4412.99.40

‑‑‑Other, containing one layer of particle board

Free

4412.99.9

‑‑‑Other:

 

4412.99.91

‑‑‑‑Plywood

5%

4412.99.99

‑‑‑‑Other

5%
DCS:4%
DCT:5%

 

4413.00.00

DENSIFIED WOOD, IN BLOCKS, PLATES, STRIPS OR PROFILE SHAPES

5%
DCS:4%
DCT:5%

 

4414.00.00

WOODEN FRAMES FOR PAINTINGS, PHOTOGRAPHS, MIRRORS OR SIMILAR OBJECTS

5%
DCS:4%
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 packings; cable‑drums

5%
DCS:4%
DCT:5%

4415.20.00

‑Pallets, box pallets and other load boards; pallet collars

5%
DCS:4%
DCT:5%

 

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

Free

 

4418

BUILDERS’ JOINERY AND CARPENTRY OF WOOD, INCLUDING CELLULAR WOOD PANELS, ASSEMBLED FLOORING PANELS, SHINGLES AND SHAKES:

 

4418.10.00

‑Windows, French‑windows and their frames

5%
DCS:4%
CA:Free
DCT:5%

4418.20.00

‑Doors and their frames and thresholds

5%
DCS:4%
DCT:5%

4418.40.00

‑Shuttering for concrete constructional work

5%
DCS:4%
CA:Free
DCT:5%

4418.50.00

‑Shingles and shakes

5%
DCS:4%
DCT:5%

4418.60.00

‑Posts and beams

5%
DCS:4%
CA:Free
DCT:5%

4418.7

‑Assembled flooring panels:

 

4418.73

‑‑Of bamboo or with at least the top layer (wear layer) of bamboo:

 

4418.73.10

‑‑‑For mosaic floors

5%
DCS:4%
DCT:5%

4418.73.2

‑‑‑Other, multilayer:

 

4418.73.21

‑‑‑‑Parquet panels

5%
DCS:4%
DCT:5%

4418.73.29

‑‑‑‑Other

5%
DCS:4%
CA:Free
DCT:5%

4418.73.9

‑‑‑Other:

 

4418.73.91

‑‑‑‑Parquet panels

5%
DCS:4%
DCT:5%

4418.73.99

‑‑‑‑Other

5%
DCS:4%
CA:Free
DCT:5%

4418.74.00

‑‑Other, for mosaic floors

5%
DCS:4%
DCT:5%

4418.75

‑‑Other, multilayer:

 

4418.75.10

‑‑‑Parquet panels

5%
DCS:4%
DCT:5%

4418.75.90

‑‑‑Other

5%
DCS:4%
CA:Free
DCT:5%

4418.79

‑‑Other:

 

4418.79.10

‑‑‑Parquet panels

5%
DCS:4%
DCT:5%

4418.79.90

‑‑‑Other

5%
DCS:4%
CA:Free
DCT:5%

4418.9

‑Other:

 

4418.91.00

‑‑Of bamboo

5%
DCS:4%
CA:Free
DCT:5%

4418.99.00

‑‑Other

5%
DCS:4%
CA:Free
DCT:5%

 

4419

TABLEWARE AND KITCHENWARE, OF WOOD:

 

4419.1

‑Of bamboo:

 

4419.11.00

‑‑Bread boards, chopping boards and similar boards

5%
DCS:4%
DCT:5%

4419.12.00

‑‑Chopsticks

5%
DCS:4%
DCT:5%

4419.19.00

‑‑Other

5%
DCS:4%
DCT:5%

4419.90.00

‑Other

5%
DCS:4%
DCT:5%

 

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

Free

4421.9

‑Other:

 

4421.91.00

‑‑Of bamboo

5%
DCS:4%
DCT:5%

4421.99.00

‑‑Other

5%
DCS:4%
DCT:5%

Chapter 45Cork and articles of cork

Note. 

             1.‑  This Chapter does not cover:

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

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

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

 

4501

NATURAL CORK, RAW OR SIMPLY PREPARED; WASTE CORK; CRUSHED, GRANULATED OR GROUND CORK:

 

4501.10.00

‑Natural cork, raw or simply prepared

Free

4501.90.00

‑Other

Free

 

4502.00.00

NATURAL CORK, DEBACKED OR ROUGHLY SQUARED, OR IN RECTANGULAR (INCLUDING SQUARE) BLOCKS, PLATES, SHEETS OR STRIP (INCLUDING SHARP‑EDGED BLANKS FOR CORKS OR STOPPERS)

Free

 

4503

ARTICLES OF NATURAL CORK:

 

4503.10.00

‑Corks and stoppers

Free

4503.90.00

‑Other

Free

 

4504

AGGLOMERATED CORK (WITH OR WITHOUT A BINDING SUBSTANCE) AND ARTICLES OF AGGLOMERATED CORK:

 

4504.10.00

‑Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs

5%

4504.90.00

‑Other

5%
DCS:Free

Chapter 46Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Notes. 

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

             2.‑  This Chapter does not cover:

                     (a)  Wall coverings of 4814;

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

                     (c)  Footwear or headgear or parts thereof of Chapter 64 or 65;

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

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

             3.‑  For the purposes of 4601, “plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

 

4601

PLAITS AND SIMILAR PRODUCTS OF PLAITING MATERIALS, WHETHER OR NOT ASSEMBLED INTO STRIPS; PLAITING MATERIALS, PLAITS AND SIMILAR PRODUCTS OF PLAITING MATERIALS, BOUND TOGETHER IN PARALLEL STRANDS OR WOVEN, IN SHEET FORM, WHETHER OR NOT BEING FINISHED ARTICLES (FOR EXAMPLE, MATS, MATTING, SCREENS):

 

4601.2

‑Mats, matting and screens of vegetable materials:

 

4601.21.00

‑‑Of bamboo

Free

4601.22.00

‑‑Of rattan

Free

4601.29.00

‑‑Other

Free

4601.9

‑Other:

 

4601.92.00

‑‑Of bamboo

Free

4601.93.00

‑‑Of rattan

Free

4601.94.00

‑‑Of other vegetable materials

Free

4601.99.00

‑‑Other

Free

 

4602

BASKETWORK, WICKERWORK AND OTHER ARTICLES, MADE DIRECTLY TO SHAPE FROM PLAITING MATERIALS OR MADE UP FROM GOODS OF 4601; ARTICLES OF LOOFAH:

 

4602.1

‑Of vegetable materials:

 

4602.11.00

‑‑Of bamboo

Free

4602.12.00

‑‑Of rattan

Free

4602.19.00

‑‑Other

Free

4602.90.00

‑Other

Free

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

Chapter 47Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

Note. 

             1.‑  For the purposes of 4702.00.00, “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.

 

4701.00.00

MECHANICAL WOOD PULP

Free

 

4702.00.00

CHEMICAL WOOD PULP, DISSOLVING GRADES

Free

 

4703

CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHER THAN DISSOLVING GRADES:

 

4703.1

‑Unbleached:

 

4703.11.00

‑‑Coniferous

Free

4703.19.00

‑‑Non‑coniferous

Free

4703.2

‑Semi‑bleached or bleached:

 

4703.21.00

‑‑Coniferous

Free

4703.29.00

‑‑Non‑coniferous

Free

 

4704

CHEMICAL WOOD PULP, SULPHITE, OTHER THAN DISSOLVING GRADES:

 

4704.1

‑Unbleached:

 

4704.11.00

‑‑Coniferous

Free

4704.19.00

‑‑Non‑coniferous

Free

4704.2

‑Semi‑bleached or bleached:

 

4704.21.00

‑‑Coniferous

Free

4704.29.00

‑‑Non‑coniferous

Free

 

4705.00.00

WOOD PULP OBTAINED BY A COMBINATION OF MECHANICAL AND CHEMICAL PULPING PROCESSES

Free

 

4706

PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL:

 

4706.10.00

‑Cotton linters pulp

Free

4706.20.00

‑Pulps of fibres derived from recovered (waste and scrap) paper or paperboard

Free

4706.30.00

‑Other, of bamboo

Free

4706.9

‑Other:

 

4706.91.00

‑‑Mechanical

Free

4706.92.00

‑‑Chemical

Free

4706.93.00

‑‑Obtained by a combination of mechanical and chemical processes

Free

 

4707

RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD:

 

4707.10.00

‑Unbleached kraft paper or paperboard or corrugated paper or paperboard

Free

4707.20.00

‑Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass

Free

4707.30.00

‑Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)

Free

4707.90.00

‑Other, including unsorted waste and scrap

Free

Chapter 48Paper and paperboard; articles of paper pulp, of paper or of paperboard

Notes. 

             1.‑  For the purposes of this Chapter, except where the context otherwise requires, a reference to “paper” includes references to paperboard (irrespective of thickness or weight per square metre).

             2.‑  This Chapter does not cover:

                     (a)  Articles of Chapter 30;

                     (b)  Stamping foils of 3212;

                     (c)  Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);

                     (d)  Paper or cellulose wadding impregnated, coated or covered with soap or detergent (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 (generally Section XIV or XV);

                     (o)  Articles of 9209;

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

                     (q)  Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies).

             3.‑  Subject to the provisions of Note 7, 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.

             4.‑  In this Chapter “newsprint” means uncoated paper of a kind used for the printing of newspapers, of which not less than 50% 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, and applies only to paper:

                     (a)  in strips or rolls of a width exceeding 28 cm; or

                     (b)  in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state.

             5.‑  For the purposes of 4802, “paper and paperboard, of a kind used for writing, printing or other graphic purposes” and “non perforated punch‑cards and punch tape paper” mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi‑mechanical process and satisfying any of the following criteria:

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

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

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

                              2.  coloured throughout the mass; or

                     (b)  containing more than 8% ash, and

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

                              2.  coloured throughout the mass; or

                     (c)  containing more than 3% ash and having a brightness of 60% or more; or

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

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

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

                     (a)  coloured throughout the mass; or

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

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

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

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

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

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

             7.‑  Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in this Schedule.

             8.‑  4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:

                     (a)  in strips or rolls of a width exceeding 36 cm; or

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

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

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

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

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

                            (iii)  Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design‑printed or otherwise decorated; or

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

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

                     (c)  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 4823.

           10.‑  4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

           11.‑  4823 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.

           12.‑  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 g/m2

Minimum Mullen bursting strength kPa

115

393

125

417

200

637

300

824

400

961

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

                     (a)  Having a Mullen burst index of not less than 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 4805.11, “semi‑chemical fluting paper” means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m2 at 50% relative humidity, at 23ºC.

             4.‑  4805.12, covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical processes, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m2 at 50% relative humidity, at 23ºC.

             5.‑  4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non‑recovered pulp. These products have a Mullen burst index of not less than 2 kPa.m2/g.

             6.‑  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.

             7.‑  For the purposes of 4810.22, “light‑weight coated paper” means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

Additional Notes. 

             1.‑  4802.6 includes uncoated paper of a kind used for printing of newspapers, of which not less than 50% 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, and that is not covered by Note 4 to this Chapter.

             2.‑  For the purposes of 4810.13.10, 4810.14.10, 4810.19.10, 4810.29.10 and 4811.90.40, “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

                     (c)  calendered or super‑calendered,

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.

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

             4.‑  Except where the terms of the subheadings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of subheadings 4823.90.20 to 4823.90.8 are to be classified under that one of such subheadings which occurs last in numerical order in this Schedule.

             5.‑  The provisions of Subheading Note 1 to Chapter 48 also apply to “kraftliner” of 4823.90.31 and 4823.90.32.

             6.‑  The provisions of Subheading Note 2 to Chapter 48 also apply to “sack kraft paper” of 4823.90.33 and 4823.90.34.

             7.‑  Subheadings 4823.90.4 and 4823.90.5 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. These subheadings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

             8.‑  The provisions of Subheading Note 3 to Chapter 48 also apply to “semi‑chemical fluting paper” of 4823.90.41 and 4823.90.42.

             9.‑  The provisions of Subheading Note 4 to Chapter 48 also apply to “sulphite wrapping paper” of 4823.90.45.

           10.‑  Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in 4823.90.90.

 

4801

NEWSPRINT, IN ROLLS OR SHEETS:

 

4801.00.40

‑‑‑Newsprint, in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state

5%
CA:Free

4801.00.50

‑‑‑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, other than goods of 4801.00.40

5%

4801.00.60

‑‑‑Of which more than 10% but less than 65% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4801.00.40

5%
CA:2.5%

4801.00.7

‑‑‑Of which 65% or more by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4801.00.40:

 

4801.00.71

‑‑‑‑Goods:

         (a)     weighing more than 57 g/m2; or

         (b)     having an ash content by weight of more than 8%

5%
CA:2.5%

4801.00.79

‑‑‑‑Other

Free

 

4802

UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON PERFORATED PUNCH‑CARDS AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN PAPER OF 4801 OR 4803; HAND‑MADE PAPER AND PAPERBOARD:

 

4802.10.00

‑Hand‑made paper and paperboard

Free

4802.20

‑Paper and paperboard of a kind used as a base for photo‑sensitive, heat‑sensitive or electro‑sensitive paper or paperboard:

 

4802.20.2

‑‑‑Dyeline base paper and paperboard:

 

4802.20.21

‑‑‑‑Goods, as follows:

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

         (b)     in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

         (c)     in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

5%
CA:Free

4802.20.22

‑‑‑‑Containing paper or paperboard made mainly from pulp obtained by a chemi‑mechanical process, as follows:

         (a)     weighing not more than 22 g/m2;

         (b)     weighing more than 205 g/m2

5%
DCS:Free

4802.20.29

‑‑‑‑Other

5%

4802.20.3

‑‑‑Goods, NSA, weighing more than 22 g/m2 but not more than 205 g/m2:

 

4802.20.31

‑‑‑‑Goods, as follows:

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

         (b)     in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

         (c)     in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

5%
CA:Free

4802.20.39

‑‑‑‑Other

5%

4802.20.4

‑‑‑Goods, NSA, as follows:

       (a)      weighing not more than 22 g/m2;

       (b)      weighing more than 205 g/m2:

 

4802.20.41

‑‑‑‑Goods, as follows:

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

         (b)     in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

         (c)     in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

5%
CA:Free

4802.20.49

‑‑‑‑Other

5%
DCS:Free

4802.40

‑Wallpaper base:

 

4802.40.10

‑‑‑Goods, as follows:

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

       (b)      in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

        (c)      in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

5%
CA:Free

4802.40.20

‑‑‑Goods, NSA, containing paper or paperboard made mainly from pulp obtained by a chemi‑mechanical process, as follows:

       (a)      weighing not more than 22 g/m2;

       (b)      weighing 205 g/m2 or more

5%
DCS:Free

4802.40.90

‑‑‑Other

5%

4802.5

‑Other paper and paperboard, not containing fibres obtained by a mechanical or chemi‑mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres:

 

4802.54

‑‑Weighing less than 40 g/m2:

 

4802.54.10

‑‑‑Goods, as follows:

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

       (b)      in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

        (c)      in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

5%
CA:Free

4802.54.2

‑‑‑Goods, NSA, containing more than 5% of fibres made mainly from pulp obtained by a chemi‑mechanical process:

 

4802.54.21

‑‑‑‑Goods, as follows:

         (a)     multi‑ply paper and paperboard;

         (b)     weighing more than 22 g/m2

5%

4802.54.29

‑‑‑‑Other

5%
DCS:Free

4802.54.90

‑‑‑Other

5%

4802.55

‑‑Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls:

 

4802.55.10

‑‑‑Of a width not exceeding 15 cm

5%
CA:Free

4802.55.90

‑‑‑Other

5%

4802.56

‑‑Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm, in the unfolded state:

 

4802.56.10

‑‑‑Goods, as follows:

       (a)      in strips of a width not exceeding 15 cm;

       (b)      in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

        (c)      in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

5%
CA:Free

4802.56.90

‑‑‑Other

5%

4802.57

‑‑Other, weighing 40 g/m2 or more but not more than 150 g/m2:

 

4802.57.10

‑‑‑Goods, as follows:

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

       (b)      in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

        (c)      in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

5%
CA:Free

4802.57.90

‑‑‑Other

5%

4802.58

‑‑Weighing more than 150 g/m2:

 

4802.58.1

‑‑‑Weighing not more than 205 g/m2:

 

4802.58.11

‑‑‑‑Goods, as follows:

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

         (b)     in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

         (c)     in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

5%
CA:Free

4802.58.12

‑‑‑‑Goods, NSA, containing more than 5% of fibres made mainly from pulp obtained by a chemi‑mechanical process

5%

4802.58.19

‑‑‑‑Other

5%
CA:2.5%

4802.58.9

‑‑‑Weighing more than 205 g/m2:

 

4802.58.91

‑‑‑‑Goods, as follows:

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

         (b)     in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

         (c)     in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

5%
CA:Free

4802.58.92

‑‑‑‑Goods, NSA, as follows:

         (a)     multi‑ply paper and paperboard;

         (b)     containing more than 5% of fibres made mainly from pulp obtained by a chemi‑mechanical process

5%
DCS:Free

4802.58.99

‑‑‑‑Other

5%
DCS:Free
CA:2.5%

4802.6

‑Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi‑mechanical process:

 

4802.61

‑‑In rolls:

 

4802.61.10

‑‑‑Not exceeding 15 cm in width

5%
CA:Free

4802.61.2

‑‑‑Goods, NSA, 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, other than goods of 4802.61.4 or 4802.61.5:

 

4802.61.21

‑‑‑‑Weighing 150 g/m2 or less

5%

4802.61.22

‑‑‑‑Weighing more than 150 g/m2 but not more than 205 g/m2

5%
CA:2.5%

4802.61.29

‑‑‑‑Other

5%
DCS:Free
CA:2.5%

4802.61.30

‑‑‑Paper, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4802.61.4, as follows:

       (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

Free

4802.61.4

‑‑‑Goods specified in Additional Note 1 to this Chapter, in rolls exceeding 15 cm but not exceeding 28 cm in width:

 

4802.61.41

‑‑‑‑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

5%

4802.61.42

‑‑‑‑Of which more than 10% but less than 65% by weight of the total fibre content consists of fibres obtained by a mechanical process

5%
CA:2.5%

4802.61.43

‑‑‑‑Of which 65% or more by weight of the total fibre content consists of fibres obtained by a mechanical process, as follows:

         (a)     weighing more than 57 g/m2; or

         (b)     having an ash content by weight of more than 8%

5%
CA:2.5%

4802.61.49

‑‑‑‑Other

Free

4802.61.5

‑‑‑Goods, NSA, made mainly from pulp obtained by a chemi‑mechanical process:

 

4802.61.51

‑‑‑‑Multi‑ply paper and paperboard weighing not more than 205 g/m2

5%

4802.61.52

‑‑‑‑Multi‑ply paper and paperboard weighing more than 205 g/m2

5%
DCS:Free

4802.61.53

‑‑‑‑Goods, NSA, as follows:

         (a)     weighing not more than 22 g/m2;

         (b)     weighing more than 205 g/m2

5%
DCS:Free

4802.61.59

‑‑‑‑Other

5%

4802.61.90

‑‑‑Other

5%
CA:2.5%

4802.62

‑‑In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm, in the unfolded state:

 

4802.62.10

‑‑‑Goods, as follows:

       (a)      in strips of a width not exceeding 15 cm;

       (b)      in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

        (c)      in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

5%
CA:Free

4802.62.2

‑‑‑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, other than goods of 4802.62.4 or 4802.62.5:

 

4802.62.21

‑‑‑‑Weighing 150 g/m2 or less

5%

4802.62.22

‑‑‑‑Weighing more than 150 g/m2 but not more than 205 g/m2

5%
CA:2.5%

4802.62.29

‑‑‑‑Other

5%
DCS:Free
CA:2.5%

4802.62.30

‑‑‑Paper, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4802.62.4, as follows:

       (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

Free

4802.62.4

‑‑‑Goods specified in Additional Note 1 to this Chapter, NSA:

 

4802.62.41

‑‑‑‑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

5%

4802.62.42

‑‑‑‑Of which more than 10% but less than 65% by weight of the total fibre content consists of fibres obtained by a mechanical process

5%
CA:2.5%

4802.62.43

‑‑‑‑Of which 65% or more by weight of the total fibre content consists of fibres obtained by a mechanical process, as follows:

         (a)     weighing more than 57 g/m2; or

         (b)     having an ash content by weight of more than 8%

5%
CA:2.5%

4802.62.49

‑‑‑‑Other

Free

4802.62.5

‑‑‑Goods, NSA, made mainly from pulp obtained by a chemi‑mechanical process:

 

4802.62.51

‑‑‑‑Multi‑ply paper and paperboard weighing not more than 205 g/m2

5%

4802.62.52

‑‑‑‑Multi‑ply paper and paperboard weighing more than 205 g/m2

5%
DCS:Free

4802.62.53

‑‑‑‑Goods, NSA, as follows:

         (a)     weighing not more than 22 g/m2;

         (b)     weighing more than 205 g/m2

5%
DCS:Free

4802.62.59

‑‑‑‑Other

5%

4802.62.90

‑‑‑Other

5%
CA:2.5%

4802.69

‑‑Other:

 

4802.69.10

‑‑‑Goods, as follows:

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

       (b)      in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

        (c)      in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

5%
CA:Free

4802.69.2

‑‑‑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, other than goods of 4802.69.4 or 4802.69.5:

 

4802.69.21

‑‑‑‑Weighing 150 g/m2 or less

5%

4802.69.22

‑‑‑‑Weighing more than 150 g/m2 but not more than 205 g/m2

5%
CA:2.5%

4802.69.29

‑‑‑‑Other

5%
DCS:Free
CA:2.5%

4802.69.30

‑‑‑Paper, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4802.69.4, as follows:

       (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

Free

4802.69.4

‑‑‑Goods specified in Additional Note 1 to this Chapter, NSA:

 

4802.69.41

‑‑‑‑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

5%

4802.69.42

‑‑‑‑Of which more than 10% but less than 65% by weight of the total fibre content consists of fibres obtained by a mechanical process

5%
CA:2.5%

4802.69.43

‑‑‑‑Of which 65% or more by weight of the total fibre content consists of fibres obtained by a mechanical process, as follows:

         (a)     weighing more than 57 g/m2; or

         (b)     having an ash content by weight of more than 8%

5%
CA:2.5%

4802.69.49

‑‑‑‑Other

Free

4802.69.5

‑‑‑Goods, NSA, made mainly from pulp obtained by a chemi‑mechanical process:

 

4802.69.51

‑‑‑‑Multi‑ply paper and paperboard weighing not more than 205 g/m2

5%

4802.69.52

‑‑‑‑Multi‑ply paper and paperboard weighing more than 205 g/m2

5%
DCS:Free

4802.69.53

‑‑‑‑Goods, NSA, as follows:

         (a)     weighing not more than 22 g/m2;

         (b)     weighing more than 205 g/m2

5%
DCS:Free

4802.69.59

‑‑‑‑Other

5%

4802.69.90

‑‑‑Other

5%
CA: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%
CA:2.5%

4804.11.90

‑‑‑Other

5%
DCS:4%
CA:2.5%
DCT:5%

4804.19

‑‑Other:

 

4804.19.10

‑‑‑Weighing not more than 205 g/m2

5%
CA:2.5%

4804.19.90

‑‑‑Other

5%
DCS:4%
CA:2.5%
DCT:5%

4804.2

‑Sack kraft paper:

 

4804.21.00

‑‑Unbleached

5%
CA: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%

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
CA: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 3 TO THIS CHAPTER:

 

4805.1

‑Fluting paper:

 

4805.11

‑‑Semi‑chemical fluting paper:

 

4805.11.10

‑‑‑Weighing not more than 205 g/m2

5%

4805.11.90

‑‑‑Other

5%
DCS:Free

4805.12

‑‑Straw fluting paper:

 

4805.12.10

‑‑‑Weighing 130 g/m2 or more, but not more than 205 g/m2

5%

4805.12.90

‑‑‑Weighing more than 205 g/m2

5%
DCS:Free

4805.19

‑‑Other:

 

4805.19.10

‑‑‑Of multi‑ply paper or paperboard weighing not more than 205 g/m2

5%

4805.19.20

‑‑‑Goods, as follows:

       (a)      weighing not more than 22 g/m2;

       (b)      weighing 205 g/m2 or more

5%
DCS:Free

4805.19.90

‑‑‑Other

5%

4805.2

‑Testliner (recycled liner board):

 

4805.24

‑‑Weighing 150 g/m2 or less:

 

4805.24.10

‑‑‑Multi‑ply paper and paperboard

5%

4805.24.9

‑‑‑Other:

 

4805.24.91

‑‑‑‑Weighing 22 g/m2 or less

5%
DCS:Free

4805.24.99

‑‑‑‑Other

5%

4805.25

‑‑Weighing more than 150 g/m2:

 

4805.25.1

‑‑‑Multi‑ply paper and paperboard:

 

4805.25.11

‑‑‑‑Weighing not more than 205 g/m2

5%

4805.25.19

‑‑‑‑Other

5%
DCS:Free

4805.25.9

‑‑‑Other:

 

4805.25.91

‑‑‑‑Weighing not more than 205 g/m2

5%

4805.25.99

‑‑‑‑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

4805.9

‑Other:

 

4805.91

‑‑Weighing 150 g/m2 or less:

 

4805.91.10

‑‑‑Multi‑ply paper and paperboard

5%

4805.91.9

‑‑‑Other:

 

4805.91.91

‑‑‑‑Weighing not more than 22 g/m2

5%
DCS:Free

4805.91.99

‑‑‑‑Other

5%

4805.92

‑‑Weighing more than 150 g/m2 but less than 225 g/m2:

 

4805.92.1

‑‑‑Multi‑ply paper and paperboard:

 

4805.92.11

‑‑‑‑Weighing more than 150 g/m2 but not more than 205 g/m2

5%

4805.92.19

‑‑‑‑Other

5%
DCS:Free

4805.92.9

‑‑‑Other:

 

4805.92.91

‑‑‑‑Weighing more than 150 g/m2 but not more than 205 g/m2

5%

4805.92.92

‑‑‑‑Goods, NSA, as follows:

         (a)     carton boards and box boards (including strawboard);

         (b)     container board (excluding kraft)

5%
DCS:4%
DCT:5%

4805.92.99

‑‑‑‑Other

5%
DCS:Free

4805.93

‑‑Weighing 225 g/m2 or more:

 

4805.93.10

‑‑‑Multi‑ply paper and paperboard

5%
DCS:Free

4805.93.9

‑‑‑Other:

 

4805.93.91

‑‑‑‑Goods, as follows:

         (a)     carton boards and box boards (including strawboard);

         (b)     container board (excluding kraft)

5%
DCS:4%
DCT:5%

4805.93.99

‑‑‑‑Other

5%
DCS:Free

 

4806

VEGETABLE PARCHMENT, GREASEPROOF PAPERS, TRACING PAPERS AND GLASSINE AND OTHER GLAZED TRANSPARENT OR TRANSLUCENT PAPERS, IN ROLLS OR SHEETS:

 

4806.10.00

‑Vegetable parchment

Free

4806.20.00

‑Greaseproof papers

Free

4806.30.00

‑Tracing papers

Free

4806.40.00

‑Glassine and other glazed transparent or translucent papers

Free

 

4807.00.00

COMPOSITE PAPER AND PAPERBOARD (MADE BY STICKING FLAT LAYERS OF PAPER OR PAPERBOARD TOGETHER WITH AN ADHESIVE), NOT SURFACE‑COATED OR IMPREGNATED, WHETHER OR NOT INTERNALLY REINFORCED, IN ROLLS OR SHEETS

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

4808.40

‑Kraft paper, creped or crinkled, whether or not embossed or perforated:

 

4808.40.10

‑‑‑Embossed or perforated, weighing not more than 205 g/m2

5%

4808.40.90

‑‑‑Other

Free

4808.90

‑Other:

 

4808.90.10

‑‑‑Embossed or perforated, weighing not more than 205 g/m2

5%
CA: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:

 

4809.20.00

‑Self‑copy paper

5%

4809.90

‑Other:

 

4809.90.10

‑‑‑Goods, as follows:

       (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

Free

4809.90.90

‑‑‑Other

5%

 

4810

PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE‑COLOURED, SURFACE‑DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE:

 

4810.1

‑Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi‑mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres:

 

4810.13

‑‑In rolls:

 

4810.13.10

‑‑‑Cast coated 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, in rolls of a width exceeding 15 cm

Free

4810.13.2

‑‑‑Of a width not exceeding 15 cm:

 

4810.13.21

‑‑‑‑Printed for self‑recording apparatus

5%

4810.13.29

‑‑‑‑Other

5%
CA:Free

4810.13.90

‑‑‑Other

5%

4810.14

‑‑In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm, in the unfolded state:

 

4810.14.10

‑‑‑Cast coated 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, in the form of:

       (a)      strips of a width exceeding 15 cm;

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

Free

4810.14.2

‑‑‑Goods, NSA, as follows:

       (a)      in strips of a width not exceeding 15 cm;

       (b)      in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

        (c)      in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state:

 

4810.14.21

‑‑‑‑Printed for self‑recording apparatus

5%

4810.14.29

‑‑‑‑Other

5%
CA:Free

4810.14.90

‑‑‑Other

5%

4810.19

‑‑Other:

 

4810.19.10

‑‑‑Cast coated 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, in the form of:

       (a)      strips of a width exceeding 15 cm;

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

Free

4810.19.2

‑‑‑Goods, NSA, as follows:

       (a)      in strips of a width not exceeding 15 cm;

       (b)      in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

        (c)      in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state:

 

4810.19.21

‑‑‑‑Printed for self‑recording apparatus

5%

4810.19.29

‑‑‑‑Other

5%
CA:Free

4810.19.90

‑‑‑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 or chemi‑mechanical process:

 

4810.22

‑‑Light‑weight coated paper:

 

4810.22.20

‑‑‑Goods, printed for self‑recording apparatus, as follows:

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

       (b)      in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

        (c)      in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

5%

4810.22.30

‑‑‑Goods, NSA, as follows:

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

       (b)      in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

        (c)      in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

5%
CA:Free

4810.22.90

‑‑‑Other

5%

4810.29

‑‑Other:

 

4810.29.10

‑‑‑Cast coated 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 as follows:

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

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

Free

4810.29.20

‑‑‑Goods, NSA, printed for self‑recording apparatus, as follows:

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

       (b)      in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

        (c)      in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

5%

4810.29.30

‑‑‑Goods, NSA, as follows:

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

       (b)      in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

        (c)      in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

5%
CA:Free

4810.29.90

‑‑‑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%

4810.39.00

‑‑Other

5%

4810.9

‑Other paper and paperboard:

 

4810.92.00

‑‑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 RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN 4803, 4809 OR 4810:

 

4811.10.00

‑Tarred, bituminised or asphalted paper and paperboard

5%

4811.4

‑Gummed or adhesive paper and paperboard:

 

4811.41

‑‑Self‑adhesive:

 

4811.41.10

‑‑‑Goods, as follows:

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

       (b)      in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

        (c)      in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

5%

4811.41.90

‑‑‑Other

5%
CA:Free

4811.49

‑‑Other:

 

4811.49.10

‑‑‑Goods, as follows:

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

       (b)      in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

        (c)      in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

5%

4811.49.20

‑‑‑Decalcomania paper, NSA

Free

4811.49.90

‑‑‑Other

5%
CA:Free

4811.5

‑Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives):

 

4811.51.00

‑‑Bleached, weighing more than 150 g/m2

5%

4811.59

‑‑Other:

 

4811.59.10

‑‑‑Goods, as follows:

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

       (b)      in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

        (c)      in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

5%

4811.59.20

‑‑‑Floor coverings on a base of paper or of paperboard, whether or not cut to size

5%

4811.59.90

‑‑‑Other

5%
CA:Free

4811.60.00

‑Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol

5%

4811.90

‑Other paper, paperboard, cellulose wadding and webs of cellulose fibres:

 

4811.90.10

‑‑‑Floor coverings on a base of paper or of paperboard, whether or not cut to size

5%

4811.90.20

‑‑‑Indicator paper and paperboard, not being diagnostic reagent paper or paperboard, as follows:

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

       (b)      in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

        (c)      in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

Free

4811.90.30

‑‑‑Goods, NSA, as follows:

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

       (b)      in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

        (c)      in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

5%

4811.90.40

‑‑‑Goods, as follows, in strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in the unfolded state:

       (a)      cast coated paper and paperboard;

       (b)      enamelled blotting paper and paperboard;

        (c)      flock coated, marbled and leatherette paper;

       (d)      indicator paper and paperboard, NSA;

        (e)      parchment paper and paperboard, greaseproof paper and paperboard, and imitations thereof, and glazed transparent paper, but excluding coated paper and paperboard

Free

4811.90.90

‑‑‑Other

5%
CA:Free

 

4812.00.00

FILTER BLOCKS, SLABS AND PLATES, OF PAPER PULP

Free

 

4813

CIGARETTE PAPER, WHETHER OR NOT CUT TO SIZE OR IN THE FORM OF BOOKLETS OR TUBES:

 

4813.10.00

‑In the form of booklets or tubes

Free

4813.20.00

‑In rolls of a width not exceeding 5 cm

Free

4813.90.00

‑Other

Free

 

4814

WALLPAPER AND SIMILAR WALL COVERINGS; WINDOW TRANSPARENCIES OF PAPER:

 

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%
CA:Free

4814.90.00

‑Other

5%
DCS:4%
CA:Free
DCT: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:

 

4816.20.00

‑Self‑copy paper

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%

 

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, 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%

4818.50.00

‑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:

 

4819.10.00

‑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%

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%

 

4822

BOBBINS, SPOOLS, COPS AND SIMILAR SUPPORTS OF PAPER PULP, PAPER OR PAPERBOARD (WHETHER OR NOT PERFORATED OR HARDENED):

 

4822.10.00

‑Of a kind used for winding textile yarn

Free

4822.90.00

‑Other

Free

 

4823

OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES:

 

4823.20.00

‑Filter paper and paperboard

5%

4823.40.00

‑Rolls, sheets and dials, printed for self‑recording apparatus

5%

4823.6

‑Trays, dishes, plates, cups and the like, of paper or paperboard:

 

4823.61.00

‑‑Of bamboo

5%

4823.69.00

‑‑Other

5%

4823.70.00

‑Moulded or pressed articles of paper pulp

5%

4823.90

‑Other:

 

4823.90.10

‑‑‑Goods, as follows:

       (a)      aseptic paper, not including goods and/or articles of aseptic paper;

       (b)      filters wholly of filter paper;

        (c)      monotype paper;

       (d)      paper for use in wrapping fruit;

        (e)      perforated cards for Jacquard and similar machines

Free

4823.90.20

‑‑‑Other paper and paperboard, of a kind used for writing, printing or other graphic purposes

5%
CA:Free

4823.90.3

‑‑‑Uncoated kraft paper and paperboard, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm, other than goods of 4823.90.20:

 

4823.90.31

‑‑‑‑Kraftliner, weighing not more than 205 g/m2

5%
CA:2.5%

4823.90.32

‑‑‑‑Kraftliner, weighing more than 205 g/m2

5%
DCS:4%
CA:2.5%
DCT:5%

4823.90.33

‑‑‑‑Sack kraft paper, unbleached

5%
CA:4%

4823.90.34

‑‑‑‑Other sack kraft paper

5%

4823.90.35

‑‑‑‑Kraft paper and paperboard, NSA, weighing not more than 205 g/m2

5%

4823.90.36

‑‑‑‑Kraft paper and paperboard, NSA, weighing more than 205 g/m2 but less than 225 g/m2, as follows:

         (a)     unbleached;

         (b)     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

4823.90.37

‑‑‑‑Kraft paper and paperboard, NSA, weighing more than 205 g/m2 but less than 225 g/m2

5%
DCS:4%
DCT:5%

4823.90.38

‑‑‑‑Kraft paper and paperboard, NSA, weighing 225 g/m2 or more, 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
CA:4%

4823.90.39

‑‑‑‑Other

5%
DCS:Free

4823.90.4

‑‑‑Other uncoated paper and paperboard, not further worked or processed than as specified in Additional Note 6 to this Chapter, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm, other than goods of 4823.90.5:

 

4823.90.41

‑‑‑‑Semi‑chemical fluting paper, weighing not more than 205 g/m2

5%

4823.90.42

‑‑‑‑Semi‑chemical fluting paper, weighing more than 205 g/m2

5%
DCS:Free

4823.90.43

‑‑‑‑Multi‑ply paper and paperboard, weighing not more than 205 g/m2

5%

4823.90.44

‑‑‑‑Multi‑ply paper and paperboard, weighing more than 205 g/m2

5%
DCS:Free

4823.90.45

‑‑‑‑Sulphite wrapping paper

5%
DCS:Free

4823.90.46

‑‑‑‑Felt paper and paperboard

Free

4823.90.5

‑‑‑Other uncoated paper and paperboard, not further worked or processed than as specified in Additional Note 6 to this Chapter, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm, other than goods of 4823.90.4:

 

4823.90.51

‑‑‑‑Weighing not more than 22 g/m2

5%
DCS:Free

4823.90.52

‑‑‑‑Weighing more than 22 g/m2 but not more than 205 g/m2

5%

4823.90.53

‑‑‑‑Weighing more than 205 g/m2, as follows:

         (a)     carton boards and box boards (including strawboard);

         (b)     container board (excluding kraft)

5%
DCS:4%
DCT:5%

4823.90.59

‑‑‑‑Other

5%
DCS:Free

4823.90.60

‑‑‑Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm

Free

4823.90.70

‑‑‑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 strips or rolls of a width exceeding 15 cm but not exceeding 36 cm

Free

4823.90.8

‑‑‑Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, other than paper of the kind described in 4803, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm:

 

4823.90.81

‑‑‑‑Paper and paperboard, whether or not embossed or perforated, weighing not more than 205 g/m2, as follows:

         (a)     corrugated paper or paperboard;

         (b)     kraft paper, creped or crinkled

5%

4823.90.82

‑‑‑‑Other paper or paperboard, weighing not more than 205 g/m2, embossed or perforated

5%
CA:3%

4823.90.89

‑‑‑‑Other

Free

4823.90.90

‑‑‑Other

5%

Chapter 49Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

Notes. 

             1.‑  This Chapter does not cover:

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

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

                     (c)  Playing cards or other goods of Chapter 95; or

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

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

             3.‑  Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in 4901, whether or not containing advertising material.

             4.‑  4901 also covers:

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

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

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

However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in 4911.

             5.‑  Subject to Note 3 to this Chapter, 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in 4911.

             6.‑  For the purposes of 4903.00.00, “children’s picture books” means books for children in which the pictures form the principal interest and the text is subsidiary.

 

4901

PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS:

 

4901.10.00

‑In single sheets, whether or not folded

Free

4901.9

‑Other:

 

4901.91.00

‑‑Dictionaries and encyclopaedias, and serial instalments thereof

Free

4901.99

‑‑Other:

 

4901.99.10

‑‑‑Australian telephone directories and Australian timetables

5%

4901.99.90

‑‑‑Other

Free

 

4902

NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL:

 

4902.10.00

‑Appearing at least four times a week

Free

4902.90.00

‑Other

Free

 

4903.00.00

CHILDREN’S PICTURE, DRAWING OR COLOURING BOOKS

Free

 

4904.00.00

MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT BOUND OR ILLUSTRATED