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CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SCHEDULE 3

SCHEDULE 3
Section I
Live animals; animal products Notes. 1.- Any reference in this Section to a
particular genus or species of an animal, except where the context otherwise
requires, includes a reference to the young of that genus or species. 2.-
Except where the context otherwise requires, throughout this Schedule any
reference to "dried" products also covers products which have been dehydrated,
evaporated or freeze-dried.
Chapter 1
Live animals Note. 1.- This Chapter covers all live animals except:

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

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

   (c)  Animals of 9508.00.00
0101        LIVE HORSES, ASSES, MULES AND HINNIES:

0101.1      - Horses:

0101.11.00  - - Pure-bred breeding animals                     2%

0101.19.00  - - Other                                          2%

0101.20.00  - Asses, mules and hinnies                         2%

0102        LIVE BOVINE ANIMALS:

0102.10.00  - Pure-bred breeding animals                       2%

0102.90.00  - Other                                            2%

0103        LIVE SWINE:

0103.10.00  - Pure-bred breeding animals                       2%

0103.9      - Other:

0103.91.00  - - Weighing less than 50 kg                       2%

0103.92.00  - - Weighing 50 kg or more                         2%

0104        LIVE SHEEP AND GOATS:

0104.10.00  - Sheep                                            2%

0104.20.00  - Goats                                            2%

0105        LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES

Gallus domesticus, DUCKS, GEESE, TURKEYS AND GUINEA
FOWLS:
0105.1      - Weighing not more than 185 g:

0105.11.00  - - Fowls of the species Gallus domesticus         2%

0105.19.00  - - Other                                          2%

0105.9      - Other:

0105.91.00  - - Fowls of the species Gallus domesticus         2%

0105.99.00  - - Other                                          2%

0106.00.00  OTHER LIVE ANIMALS                                 2%

Chapter 2
Meat and edible meat offal Note. 1.-This Chapter does not cover:

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

   (b)  Guts, bladders or stomachs of animals (0504.00.00) or animal blood
        (0511
or 3002); or

   (c)  Animal fat, other than products of 0209.00.00 (Chapter 15).
0201        MEAT OF BOVINE ANIMALS, FRESH OR CHILLED:

0201.10.00  - Carcasses and half-carcasses                     2%

0201.20.00  - Other cuts with bone in                          2%

0201.30.00  - Boneless                                         2%

0202        MEAT OF BOVINE ANIMALS, FROZEN:

0202.10.00  - Carcasses and half-carcasses                     2%

0202.20.00  - Other cuts with bone in                          2%

0202.30.00  - Boneless                                         2%

0203        MEAT OF SWINE, FRESH, CHILLED OR FROZEN:

0203.1      - Fresh or chilled:

0203.11.00  - - Carcasses and half-carcasses                   2%
0203.12.00 - - Hams, shoulders and cuts thereof, with bone in 2%
0203.19.00  - - Other                                          2%

0203.2      - Frozen:

0203.21.00  - - Carcasses and half-carcasses                   2%
0203.22.00 - - Hams, shoulders and cuts thereof, with bone in 2%
0203.29.00  - - Other                                          2%

0204        MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN:
0204.10.00 - Carcasses and half-carcasses of lamb, fresh or
            chilled                                            2%

0204.2      - Other meat of sheep, fresh or chilled:

0204.21.00  - - Carcasses and half-carcasses                   2%

0204.22.00  - - Other cuts with bone in                        2%

0204.23.00  - - Boneless                                       2%

0204.30.00  - Carcasses and half-carcasses of lamb, frozen     2%

0204.4      - Other meat of sheep, frozen:

0204.41.00  - - Carcasses and half-carcasses                   2%

0204.42.00  - - Other cuts with bone in                        2%

0204.43.00  - - Boneless                                       2%

0204.50.00  - Meat of goats                                    2%
0205.00.00 MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH,
            CHILLED OR FROZEN                                  2%

0206        EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP,

GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH,
CHILLED OR FROZEN:
0206.10.00  - Of bovine animals, fresh or chilled              2%

0206.2      - Of bovine animals, frozen:

0206.21.00  - - Tongues                                        2%

0206.22.00  - - Livers                                         2%

0206.29.00  - - Other                                          2%

0206.30.00  - Of swine, fresh or chilled                       2%

0206.4      - Of swine, frozen:

0206.41.00  - - Livers                                         2%

0206.49.00  - - Other                                          2%

0206.80.00  - Other, fresh or chilled                          2%

0206.90.00  - Other, frozen                                    2%

0207        MEAT AND EDIBLE OFFAL, OF THE POULTRY OF 0105,

FRESH, CHILLED OR FROZEN:
0207.10.00  - Poultry not cut in pieces, fresh or chilled      2%

0207.2      - Poultry not cut in pieces, frozen:

0207.21.00  - - Fowls of the species Gallus domesticus         2%

0207.22.00  - - Turkeys                                        2%

0207.23.00  - - Ducks, geese and guinea fowls                  2%

0207.3      - Poultry cuts and offal (including livers), fresh

or chilled:
0207.31.00  - - Fatty livers of geese or ducks                 2%

0207.39.00  - - Other                                          2%

0207.4      - Poultry cuts and offal other than livers, frozen:

0207.41.00  - - Of fowls of the species Gallus domesticus      2%

0207.42.00  - - Of turkeys                                     2%

0207.43.00  - - Of ducks, geese or guinea fowls                2%

0207.50.00  - Poultry livers, frozen                           2%

0208        OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR

FROZEN:
0208.10.00  - Of rabbits or hares                              2%

0208.20.00  - Frogs' legs                                      2%

0208.90.00  - Other                                            2%
0209.00.00 PIG FAT FREE OF LEAN MEAT AND POULTRY FAT (NOT
RENDERED), FRESH, CHILLED, FROZEN, SALTED, IN
            BRINE, DRIED OR SMOKED                             2%

0210        MEAT AND EDIBLE MEAT OFFAL, SALTED, IN  BRINE,

DRIED OR SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR
MEAT OFFAL:
0210.1      - Meat of swine:
0210.11.00 - - Hams, shoulders and cuts thereof, with bone in 2%
0210.12.00  - - Bellies (streaky) and cuts thereof             2%

0210.19.00  - - Other                                          2%

0210.20.00  - Meat of bovine animals                           2%
0210.90.00 - Other, including edible flours and meals of meat
            or meat offal                                      2%

Chapter 3
Fish and crustaceans,
molluscs and other aquatic invertebrates Note. 1.- This Chapter does not
cover:

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

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

(2301) ; or

   (c)  Caviar or caviar substitutes prepared from fish eggs (1604).
0301        LIVE FISH:

0301.10.00  - Ornamental fish                                  Free

0301.9      - Other live fish:
0301.91.00 - - Trout (Salmo trutta, Salmo gairdneri, Salmo
            clarki, Salmo aguabonita, Salmo gilae)             2%

0301.92.00  - - Eels (Anguilla spp.)                           Free

0301.93.00  - - Carp                                           Free

0301.99.00  - - Other                                          Free

0302        FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND

OTHER FISH MEAT OF 0304:
0302.1      - Salmonidae, excluding livers and roes:
0302.11.00 - - Trout (Salmo trutta, Salmo gairdneri, Salmo
            clarki, Salmo aguabonita, Salmo gilae)             2%
0302.12.00 - - Pacific salmon (Oncorhynchus spp.), Atlantic
salmon (Salmo salar) and Danube salmon (Hucho
            hucho)                                             Free

0302.19.00  - - Other                                          Free

0302.2      - Flat fish (Pleuronectidae, Bothidae,

Cynoglossidae, Soleidae, Scophthalmidae and
Citharidae), excluding livers and roes: 0302.21.00 - - Halibut (Reinhardtius
hippoglossoides,
Hippoglossus hippoglossus, Hippoglossus stenolepis)
Free
0302.22.00  - - Plaice (Pleuronectes platessa)                 Free

0302.23.00  - - Sole (Solea spp.)                              Free

0302.29.00  - - Other                                          Free

0302.3      - Tunas (of the genus Thunnus), skipjack or

stripe-bellied bonito (Euthynnus (Katsuwonus)
pelamis), excluding livers and roes: 0302.31.00 - - Albacore or longfinned
tunas (Thunnus alalunga)
Free
0302.32.00  - - Yellowfin tunas (Thunnus albacares)            Free

0302.33.00  - - Skipjack or stripe-bellied bonito              Free

0302.39.00  - - Other                                          Free
0302.40.00 - Herrings (Clupea harengus, Clupea pallasii),
            excluding livers and roes                          Free
0302.50.00 - Cod (Gadus morhua, Gadus ogac, Gadus
            macrocephalus), excluding livers and roes          Free

0302.6      - Other fish, excluding livers and roes:
0302.61.00 - - Sardines (Sardina pilchardus, Sardinops spp.),
sardinella (Sardinella spp.), brisling or sprats
            (Sprattus sprattus)                                Free

0302.62.00  - - Haddock (Melanogrammus aeglefinus)             Free

0302.63.00  - - Coalfish (Pollachius virens)                   Free
0302.64.00 - - Mackerel (Scomber scombrus, Scomber
            australasicus, Scomber japonicus)                  Free

0302.65.00  - - Dogfish and other sharks                       Free

0302.66.00  - - Eels (Anguilla spp.)                           Free

0302.69.00  - - Other                                          Free

0302.70.00  - Livers and roes                                  Free

0303        FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH

MEAT OF 0304: 0303.10.00 - Pacific salmon (Oncorhynchus spp.), excluding
            livers and roes                                    Free

0303.2      - Other salmonidae, excluding livers and roes:
0303.21.00 - - Trout (Salmo trutta, Salmo gairdneri, Salmo
            clarki, Salmo aguabonita, Salmo gilae)             2%
0303.22.00 - - Atlantic salmon (Salmo salar) and Danube salmon
            (Hucho hucho)                                      Free

0303.29.00  - - Other                                          Free

0303.3      - Flat fish (Pleuronectidae, Bothidae,

Cynoglossidae, Soleidae, Scophthalmidae and
Citharidae), excluding livers and roes: 0303.31.00 - - Halibut (Reinhardtius
hippoglossoides,
Hippoglossus hippoglossus, Hippoglossus stenolepis)
Free
0303.32.00  - - Plaice (Pleuronectes platessa)                 Free

0303.33.00  - - Sole (Solea spp.)                              Free

0303.39.00  - - Other                                          Free

0303.4      - Tunas (of the genus Thunnus), skipjack or

stripe-bellied bonito (Euthynnus (Katsuwonus)
pelamis), excluding livers and roes: 0303.41.00 - - Albacore or longfinned
tunas (Thunnus alalunga)
Free
0303.42.00  - - Yellowfin tunas (Thunnus albacares)            Free

0303.43.00  - - Skipjack or stripe-bellied bonito              Free

0303.49.00  - - Other                                          Free
0303.50.00 - Herrings (Clupea harengus, Clupea pallasii),
            excluding livers and roes                          Free
0303.60.00 - Cod (Gadus morhua, Gadus ogac, Gadus
            macrocephalus), excluding livers and roes          Free

0303.7      - Other fish, excluding livers and roes:
0303.71.00 - - Sardines (Sardina pilchardus, Sardinops spp.),
sardinella (Sardinella spp.), brisling or sprats
            (Sprattus sprattus)                                Free

0303.72.00  - - Haddock (Melanogrammus aeglefinus)             Free

0303.73.00  - - Coalfish (Pollachius virens)                   Free
0303.74.00 - - Mackerel (Scomber scombrus, Scomber
            australasicus, Scomber japonicus)                  Free

0303.75.00  - - Dogfish and other sharks                       Free

0303.76.00  - - Eels (Anguilla spp.)                           Free
0303.77.00 - - Sea bass (Dicentrarchus labrax, Dicentrarchus
            punctatus)                                         Free

0303.78.00  - - Hake (Merluccius spp., Urophycis spp.)         Free

0303.79.00  - - Other                                          Free

0303.80.00  - Livers and roes                                  Free

0304        FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT

MINCED), FRESH, CHILLED OR FROZEN:
0304.10.00  - Fresh or chilled                                 Free

0304.20.00  - Frozen fillets                                   Free

0304.90.00  - Other                                            Free

0305        FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH,

WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING
PROCESS; FISH MEAL FIT FOR HUMAN CONSUMPTION:
0305.10.00  - Fish meal fit for human consumption              Free
0305.20.00 - Livers and roes, dried, smoked, salted or in
            brine                                              Free
0305.30.00 - Fish fillets, dried, salted or in brine, but not
            smoked                                             Free

0305.4      - Smoked fish, including fillets:
0305.41.00 - - Pacific salmon (Oncorhynchus spp.), Atlantic
salmon (Salmo salar) and Danube salmon (Hucho
            hucho)                                             Free

0305.42.00  - - Herrings (Clupea harengus, Clupea pallasii)    Free

0305.49.00  - - Other                                          Free

0305.5      - Dried fish, whether or not salted but not smoked:
0305.51.00 - - Cod (Gadus morhua, Gadus ogac, Gadus
            macrocephalus)                                     Free

0305.59.00  - - Other                                          Free

0305.6      - Fish, salted but not dried or smoked and fish in

brine:
0305.61.00  - - Herrings (Clupea harengus, Clupea pallasii)    Free
0305.62.00 - - Cod (Gadus morhua, Gadus ogac, Gadus
            macrocephalus)                                     Free

0305.63.00  - - Anchovies (Engraulis spp.)                     Free

0305.69.00  - - Other                                          Free

0306        CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH,

CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;
CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY
BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN,
DRIED, SALTED OR IN BRINE:
0306.1      - Frozen:
0306.11.00 - - Rock lobster and other sea crawfish (Palinurus
            spp., Panulirus spp., Jasus spp.)                  Free

0306.12.00  - - Lobsters (Homarus spp.)                        Free

0306.13.00  - - Shrimps and prawns                             2%

0306.14.00  - - Crabs                                          Free

0306.19.00  - - Other                                          Free

0306.2      - Not frozen:
0306.21.00 - - Rock lobster and other sea crawfish (Palinurus
            spp., Panulirus spp., Jasus spp.)                  Free

0306.22.00  - - Lobsters (Homarus spp.)                        Free

0306.23.00  - - Shrimps and prawns                             Free

0306.24.00  - - Crabs                                          Free

0306.29.00  - - Other                                          Free

0307        MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH,

CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; AQUATIC
INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS,
LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN
BRINE:
0307.10.00  - Oysters                                          Free

0307.2      - Scallops, including queen scallops, of the genera

Pecten, Chlamys or Placopecten:
0307.21.00  - - Live, fresh or chilled                         Free

0307.29.00  - - Other                                          Free

0307.3      - Mussels (Mytilus spp., Perna spp.):

0307.31.00  - - Live, fresh or chilled                         Free

0307.39.00  - - Other                                          Free

0307.4      - Cuttle fish (Sepia officinalis, Rossia macrosoma,

Sepiola spp.) and squid (Ommastrephes spp., Loligo
spp., Nototodarus spp., Sepioteuthis spp.):
0307.41.00  - - Live, fresh or chilled                         Free

0307.49.00  - - Other                                          Free

0307.5      - Octopus (Octopus spp.):

0307.51.00  - - Live, fresh or chilled                         Free

0307.59.00  - - Other                                          Free

0307.60.00  - Snails, other than sea snails                    Free

0307.9      - Other:

0307.91.00  - - Live, fresh or chilled                         Free

0307.99.00  - - Other                                          Free

Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal
origin, not
elsewhere specified or included Notes. 1.- "Milk" means full cream milk or
partially or completely skimmed milk. 2.- Products obtained by the
concentration of whey and with the addition of milk or milkfat are to be
classified as cheese in 0406 provided that they have the three following
characteristics:

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

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

   (c)  they are moulded or capable of being moulded.
0401        MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING

ADDED SUGAR OR OTHER SWEETENING MATTER:
0401.10.00  - Of a fat content, by weight, not exceeding 1%    2%
0401.20.00 - Of a fat content, by weight, exceeding 1% but not
            exceeding 6%                                       2%

0401.30.00  - Of a fat content, by weight, exceeding 6%        2%

0402        MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED

SUGAR OR OTHER SWEETENING MATTER: 0402.10.00 - In powder, granules or other
solid forms, of a
            fat content, by weight, not exceeding 1.5%         2%

0402.2      - In powder, granules or other solid forms, of a

fat content, by weight, exceeding 1.5%: 0402.21.00 - - Not containing added
sugar or other sweetening
            matter                                             2%

0402.29.00  - - Other                                          2%

0402.9      - Other:
0402.91.00 - - Not containing added sugar or other sweetening
            matter                                             2%

0402.99.00  - - Other                                          2%

0403        BUTTERMILK, CURDLED MILK AND CREAM, YOGURT, KEPHIR

AND OTHER FERMENTED OR ACIDIFIED MILK AND CREAM,
WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED
SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR
CONTAINING ADDED FRUIT OR COCOA:
0403.10.00  - Yogurt                                           2%

0403.90.00  - Other                                            2%

0404        WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING

ADDED SUGAR OR OTHER SWEETENING MATTER; PRODUCTS
CONSISTING OF NATURAL MILK CONSTITUENTS, WHETHER OR
NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING
MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED: 0404.10.00 - Whey, whether or not
concentrated or containing
            added sugar or other sweetening matter             2%

0404.90.00  - Other                                            2%

0405.00.00  BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK   2%

0406        CHEESE AND CURD:
0406.10.00 - Fresh cheese (including whey cheese), not
            fermented, and curd                                $96/t

DC:$96/t,
less 5%
0406.20.00  - Grated or powdered cheese, of all kinds          $96/t

DC:$96/t,
less 5%
0406.30.00  - Processed cheese, not grated or powdered         $96/t

DC:$96/t,
less 5%
0406.40     - Blue-veined cheese:
0406.40.10 - - - Cheese, of the following types:

   (a)  roquefort;
            (b) stilton                                        Free

0406.40.90  - - - Other                                        $96/t

DC:$96/t,
less 5%
0406.90     - Other cheese:
0406.90.10 - - - Cheese, of the following types:

   (a)  made wholly from goat's milk, other than
fetta or kasseri;

   (b)  surface-ripened soft, having:

        (i)    a fat content in the dry matter of not
less than 50% by weight; and

        (ii)   a moisture content of not less than 65% by
            weight of the non-fatty matter                     Free

0406.90.90  - - - Other                                        $96/t

DC:$96/t,
less 5% 0407.00.00 BIRDS' EGGS, IN SHELL, FRESH, PRESERVED OR COOKED 2%
0408        BIRDS' EGGS, NOT IN SHELL AND EGG YOLKS, FRESH,

DRIED, COOKED BY STEAMING OR BY BOILING IN WATER,
MOULDED, FROZEN OR OTHERWISE PRESERVED, WHETHER OR
NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING
MATTER:
0408.1      - Egg yolks:

0408.11.00  - - Dried                                          2%

0408.19.00  - - Other                                          2%

0408.9      - Other:

0408.91.00  - - Dried                                          2%

0408.99.00  - - Other                                          2%

0409.00.00  NATURAL HONEY                                      2%
0410.00.00 EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE
            SPECIFIED OR INCLUDED                              2%

Chapter 5
Products of animal origin,
not elsewhere specified or included Notes. 1.- This Chapter does not cover:

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

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

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

   (d)  Prepared knots or tufts for broom or brush making (9603). 2.- For the
        purposes of 0501.00.00, the sorting of hair by length (provided the
        root ends and tip ends respectively are not arranged together) shall
        be deemed not to constitute working. 3.- Throughout this Schedule,
        elephant, walrus, narwhal and wild boar tusks, rhinoceros horns and
        the teeth of all animals are regarded as "ivory". 4.- Throughout this
        Schedule, "horsehair" means hair of the manes or tails of equine or
        bovine animals. 0501.00.00 HUMAN HAIR, UNWORKED, WHETHER OR NOT WASHED
        OR
            SCOURED; WASTE OF HUMAN HAIR                       2%

0502        PIGS', HOGS' OR BOARS' BRISTLES AND HAIR; BADGER

HAIR AND OTHER BRUSH MAKING HAIR; WASTE OF SUCH
BRISTLES OR HAIR: 0502.10.00 - Pigs', hogs' or boars' bristles and hair and
            waste thereof                                      2%

0502.90.00  - Other                                            2%
0503.00.00 HORSEHAIR AND HORSEHAIR WASTE, WHETHER OR NOT PUT
UP AS A LAYER WITH OR WITHOUT SUPPORTING MATERIAL 20%
DC:15% 0504.00.00 GUTS, BLADDERS AND STOMACHS OF ANIMALS (OTHER THAN
            FISH), WHOLE AND PIECES THEREOF                    Free

0505        SKINS AND OTHER PARTS OF BIRDS, WITH THEIR FEATHERS

OR DOWN, FEATHERS AND PARTS OF FEATHERS (WHETHER OR
NOT WITH TRIMMED EDGES) AND DOWN, NOT FURTHER
WORKED THAN CLEANED, DISINFECTED OR TREATED FOR
PRESERVATION; POWDER AND WASTE OF FEATHERS OR PARTS
OF FEATHERS:
0505.10.00  - Feathers of a kind used for stuffing; down       2%

0505.90.00  - Other                                            2%

0506        BONES AND HORN-CORES, UNWORKED, DEFATTED, SIMPLY

PREPARED (BUT NOT CUT TO SHAPE), TREATED WITH ACID
OR DEGELATINISED; POWDER AND WASTE OF THESE
PRODUCTS:
0506.10.00  - Ossein and bones treated with acid               2%

0506.90.00  - Other                                            2%

0507        IVORY, TORTOISE-SHELL, WHALEBONE AND WHALEBONE

HAIR, HORNS, ANTLERS, HOOVES, NAILS, CLAWS AND
BEAKS, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO
SHAPE; POWDER AND WASTE OF THESE PRODUCTS:
0507.10.00  - Ivory; ivory powder and waste                    2%

0507.90.00  - Other                                            2%
0508.00.00 CORAL AND SIMILAR MATERIALS, UNWORKED OR SIMPLY
PREPARED BUT NOT OTHERWISE WORKED; SHELLS OF
MOLLUSCS, CRUSTACEANS OR ECHINODERMS AND
CUTTLE-BONE, UNWORKED OR SIMPLY PREPARED BUT NOT
            CUT TO SHAPE, POWDER AND WASTE THEREOF             2%

0509.00.00  NATURAL SPONGES OF ANIMAL ORIGIN                   2%
0510.00.00 AMBERGRIS, CASTOREUM, CIVET AND MUSK; CANTHARIDES;
BILE, WHETHER OR NOT DRIED; GLANDS AND OTHER ANIMAL
PRODUCTS USED IN THE PREPARATION OF PHARMACEUTICAL
PRODUCTS, FRESH, CHILLED, FROZEN OR OTHERWISE
            PROVISIONALLY PRESERVED                            2%

0511        ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED OR

INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, UNFIT FOR
HUMAN CONSUMPTION:
0511.10.00  - Bovine semen                                     2%

0511.9      - Other:
0511.91.00 - - Products of fish or crustaceans, molluscs or
other aquatic invertebrates; dead animals of
            Chapter 3                                          2%

0511.99.00  - - Other                                          2%

Section II
Vegetable products Note. 1.- In this Section "pellets" means products which
have been agglomerated either directly by compression or by the addition of a
binder in a proportion not exceeding 3% by weight.
Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers
and ornamental foliage Notes. 1.- Subject to the second part of 0601, this
Chapter covers only live trees and goods (including seedling vegetables) of a
kind commonly supplied by nursery gardeners or florists for planting or for
ornamental use; nevertheless it does not include potatoes, onions, shallots,
garlic or other products of Chapter 7. 2.- Any reference in 0603 or 0604 to
goods of any kind shall be construed as including a reference to bouquets,
floral baskets, wreaths and similar articles made wholly or partly of goods of
that kind, account not being taken of accessories of other materials. However,
these headings do not include collages or similar decorative plaques of 9701.
0601        BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND

RHIZOMES, DORMANT, IN GROWTH OR IN FLOWER; CHICORY
PLANTS AND ROOTS OTHER THAN ROOTS OF 1212: 0601.10.00 - Bulbs, tubers,
tuberous roots, corms, crowns and
            rhizomes, dormant                                  2%
0601.20.00 - Bulbs, tubers, tuberous roots, corms, crowns and
rhizomes, in growth or in flower; chicory plants
            and roots                                          2%

0602        OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS

AND SLIPS; MUSHROOM SPAWN:
0602.10.00  - Unrooted cuttings and slips                      2%
0602.20.00 - Edible fruit or nut trees, shrubs and bushes,
            grafted or not                                     2%

0602.30.00  - Rhododendrons and azaleas, grafted or not        2%

0602.40.00  - Roses, grafted or not                            2%

0602.9      - Other:

0602.91.00  - - Mushroom spawn                                 2%

0602.99.00  - - Other                                          2%

0603        CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR

BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED,
DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED:
0603.10.00  - Fresh                                            Free

0603.90.00  - Other                                            Free

0604        FOLIAGE, BRANCHES AND OTHER PARTS OF PLANTS,

WITHOUT FLOWERS OR FLOWER BUDS, AND GRASSES, MOSSES
AND LICHENS, BEING GOODS OF A KIND SUITABLE FOR
BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED,
DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED:
0604.10.00  - Mosses and lichens                               2%

0604.9      - Other:

0604.91.00  - - Fresh                                          2%

0604.99.00  - - Other                                          2%

Chapter 7
Edible vegetables and certain roots and tubers Notes. 1.-This Chapter does not
cover forage products of 1214. 2.- In 0709, 0710, 0711 and 0712 "vegetables"
includes edible mushrooms, truffles, olives, capers, marrows, pumpkins,
aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus
Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress
and sweet marjoram (Majorana hortensis or Origanum majorana). 3.- 0712 covers
all dried vegetables of the kinds falling in 0701 to 0711, other than:

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

   (b)  sweet corn in the forms specified in 1102 to 1104;

   (c)  flour, meal and flakes of potatoes (1105);

   (d)  flour and meal of the dried leguminous vegetables of 0713 (1106). 4.-
        However, dried or crushed or ground fruits of the genus Capsicum or of
        the genus Pimenta are excluded from this Chapter (0904).
0701        POTATOES, FRESH OR CHILLED:

0701.10.00  - Seed                                             2%

0701.90.00  - Other                                            2%

0702.00.00   TOMATOES, FRESH OR CHILLED                        2%

0703        ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHER

ALLIACEOUS VEGETABLES, FRESH OR CHILLED:
0703.10.00  - Onions and shallots                              2%

0703.20.00  - Garlic                                           2%

0703.90.00  - Leeks and other alliaceous vegetables            2%

0704        CABBAGES, CAULIFLOWERS, KOHLRABI, KALE AND SIMILAR

EDIBLE BRASSICAS, FRESH OR CHILLED:
0704.10.00  - Cauliflowers and headed broccoli                 2%

0704.20.00  - Brussels sprouts                                 2%

0704.90.00  - Other                                            2%

0705        LETTUCE (Lactuca sativa) AND CHICORY (Cichorium

spp.), FRESH OR CHILLED:
0705.1      - Lettuce:

0705.11.00  - - Cabbage lettuce (head lettuce)                 2%

0705.19.00  - - Other                                          2%

0705.2      - Chicory:
0705.21.00 - - Witloof chicory (Cichorium intybus var.
            foliosum)                                          2%

0705.29.00  - - Other                                          2%

0706        CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY,

CELERIAC, RADISHES AND SIMILAR EDIBLE ROOTS, FRESH
OR CHILLED:
0706.10.00  - Carrots and turnips                              2%

0706.90.00  - Other                                            2%

0707.00.00  CUCUMBERS AND GHERKINS, FRESH OR CHILLED           2%

0708        LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED, FRESH

OR CHILLED:
0708.10.00  - Peas (Pisum sativum)                             2%

0708.20.00  - Beans (Vigna spp., Phaseolus spp.)               2%

0708.90.00  - Other leguminous vegetables                      2%

0709        OTHER VEGETABLES, FRESH OR CHILLED:

0709.10.00  - Globe artichokes                                 2%

0709.20.00  - Asparagus                                        2%

0709.30.00  - Aubergines (egg-plants)                          2%

0709.40.00  - Celery other than celeriac                       2%

0709.5      - Mushrooms and truffles:

0709.51.00  - - Mushrooms                                      10%

DC:5%
0709.52.00  - - Truffles                                       10%

DC:5% 0709.60.00 - Fruits of the genus Capsicum or of the genus
            Pimenta                                            Free
0709.70.00 - Spinach, New Zealand spinach and orache spinach
            (garden spinach)                                   2%

0709.90.00  - Other                                            2%

0710        VEGETABLES (UNCOOKED OR COOKED BY STEAMING OR

BOILING IN WATER), FROZEN:
0710.10.00  - Potatoes                                         10%

DC:5%
0710.2      - Leguminous vegetables, shelled or unshelled:

0710.21.00  - - Peas (Pisum sativum)                           10%

DC:5%
0710.22.00  - - Beans (Vigna spp., Phaseolus spp.)             10%

DC:5%
0710.29.00  - - Other                                          10%

DC:5% 0710.30.00 - Spinach, New Zealand spinach and orache spinach
            (garden spinach)                                   10%

DC:5%
0710.40.00  - Sweet corn                                       10%

DC:5%
0710.80     - Other vegetables:

0710.80.10  - - - Mushrooms and truffles                       15%

DC:10%
0710.80.90  - - - Other                                        10%

DC:5%
0710.90.00  - Mixtures of vegetables                           10%

DC:5%
0711        VEGETABLES PROVISIONALLY PRESERVED (FOR EXAMPLE, BY

SULPHUR DIOXIDE GAS, IN BRINE, IN SULPHUR WATER OR
IN OTHER PRESERVATIVE SOLUTIONS), BUT UNSUITABLE IN
THAT STATE FOR IMMEDIATE CONSUMPTION:
0711.10.00  - Onions                                           10%

DC:5%
0711.20.00  - Olives                                           10%

DC:5%
0711.30.00  - Capers                                           10%

DC:5%
0711.40.00  - Cucumbers and gherkins                           10%

DC:5%
0711.90.00  - Other vegetables; mixtures of vegetables         10%

DC:5%
0712        DRIED VEGETABLES, WHOLE, CUT, SLICED, BROKEN OR IN

POWDER, BUT NOT FURTHER PREPARED: 0712.10.00 - Potatoes whether or not cut or
sliced but not
            further prepared                                   15%

DC:10%
0712.20.00  - Onions                                           10%

DC:5%
0712.30.00  - Mushrooms and truffles                           15%

DC:10%
0712.90     - Other vegetables; mixtures of vegetables:

0712.90.10  - - - Potatoes                                     15%

DC:10%
0712.90.90  - - - Other                                        10%

DC:5%
0713        DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR

NOT SKINNED OR SPLIT:
0713.10.00  - Peas (Pisum sativum)                             10%

DC:5%
0713.20.00  - Chickpeas (garbanzos)                            10%

DC:5%
0713.3      - Beans (Vigna spp., Phaseolus spp.):
0713.31.00 - - Beans of the species Vigna mungo (L.) Hepper or
            Vigna radiata (L.) Wilczek                         10%

DC:5% 0713.32.00 - - Small red (Adzuki) beans (Phaseolus or Vigna
            angularis)                                         10%

DC:5%
0713.33     - - Kidney beans, including white pea beans

(Phaseolus vulgaris):
0713.33.10  - - - For cultivation                              10%

DC:5%
0713.33.90  - - - Other                                        15%

DC:10%
0713.39.00  - - Other                                          10%

DC:5%
0713.40.00  - Lentils                                          10%

DC:5% 0713.50.00 - Broad beans (Vicia faba var. major) and horse
beans (Vicia faba var. equina, Vicia faba var.
            minor)                                             10%

DC:5%
0713.90.00  - Other                                            10%

DC:5%
0714        MANIOC, ARROWROOT, SALEP, JERUSALEM ARTICHOKES,

SWEET POTATOES AND SIMILAR ROOTS AND TUBERS WITH
HIGH STARCH OR INULIN CONTENT, FRESH OR DRIED,
WHETHER OR NOT SLICED OR IN THE FORM OF PELLETS;
SAGO PITH:
0714.10.00  - Manioc (cassava)                                 2%

0714.20.00  - Sweet potatoes                                   2%

0714.90.00  - Other                                            2%

Chapter 8
Edible fruit and nuts;
peel of citrus fruit or melons Notes. 1.- This Chapter does not cover inedible
nuts or fruits. 2.- Chilled fruits and nuts are to be classified in the same
headings as the corresponding fresh fruits and nuts.
0801        COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR

DRIED, WHETHER OR NOT SHELLED OR PEELED:
0801.10.00  - Coconuts                                         Free

0801.20.00  - Brazil nuts                                      Free

0801.30.00  - Cashew nuts                                      Free

0802        OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED

OR PEELED:
0802.1      - Almonds:

0802.11.00  - - In shell                                       12%

DC:7%
0802.12.00  - - Shelled                                        12%

DC:7%
0802.2      - Hazelnuts or filberts (Corylus spp.):

0802.21.00  - - In shell                                       Free

0802.22.00  - - Shelled                                        Free

0802.3      - Walnuts:

0802.31.00  - - In shell                                       2%

0802.32.00  - - Shelled                                        2%

0802.40.00  - Chestnuts (Castanea spp.)                        2%

0802.50.00  - Pistachios                                       2%

0802.90.00  - Other                                            2%

0803.00.00  BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED       2%

0804        DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES

AND MANGOSTEENS, FRESH OR DRIED:
0804.10.00  - Dates                                            Free

0804.20.00  - Figs                                             Free

0804.30.00  - Pineapples                                       2%

0804.40.00  - Avocados                                         2%

0804.50.00  - Guavas, mangoes and mangosteens                  2%

0805        CITRUS FRUIT, FRESH OR DRIED:

0805.10.00  - Oranges                                          2%
0805.20.00 - Mandarins (including tangerines and satsumas);
            clementines, wilkings and similar citrus hybrids   2%
0805.30.00 - Lemons (Citrus limon, Citrus limonum) and limes
            (Citrus aurantifolia)                              2%

0805.40.00  - Grapefruit                                       2%

0805.90.00  - Other                                            2%

0806        GRAPES, FRESH OR DRIED:

0806.10.00  - Fresh                                            25%

DC:20%
0806.20.00  - Dried                                            25%

DC:20%
0807        MELONS (INCLUDING WATERMELONS) AND PAWPAWS


                (PAPAYAS) , FRESH:
0807.10.00  - Melons (including watermelons)                   2%

0807.20.00  - Pawpaws (papayas)                                2%

0808        APPLES, PEARS AND QUINCES, FRESH:

0808.10.00  - Apples                                           2%

0808.20.00  - Pears and quinces                                2%

0809        APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES),

PLUMS AND SLOES, FRESH:
0809.10.00  - Apricots                                         2%

0809.20.00  - Cherries                                         2%

0809.30.00  - Peaches, including nectarines                    2%

0809.40.00  - Plums and sloes                                  2%

0810        OTHER FRUIT, FRESH:

0810.10.00  - Strawberries                                     2%
0810.20.00 - Raspberries, blackberries, mulberries and
            loganberries                                       2%

0810.30.00  - Black, white or red currants and gooseberries    2%
0810.40.00 - Cranberries, bilberries and other fruits of the
            genus Vaccinium                                    2%

0810.90.00  - Other                                            Free

0811        FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR

BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING
ADDED SUGAR OR OTHER SWEETENING MATTER:
0811.10.00  - Strawberries                                     5%
0811.20.00 - Raspberries, blackberries, mulberries,
loganberries, black, white or red currants and
            gooseberries                                       2%

0811.90.00  - Other                                            2%

0812        FRUIT AND NUTS PROVISIONALLY PRESERVED (FOR

EXAMPLE, BY SULPHUR DIOXIDE GAS, IN BRINE, IN
SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS),
BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE
CONSUMPTION:
0812.10.00  - Cherries                                         2%

0812.20.00  - Strawberries                                     2%

0812.90.00  - Other                                            2%

0813        FRUIT, DRIED, OTHER THAN THAT OF 0801 TO 0806;

MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER:
0813.10.00  - Apricots                                         10%

DC:5%
0813.20.00  - Prunes                                           10%

DC:5%
0813.30.00  - Apples                                           10%

DC:5%
0813.40.00  - Other fruit                                      10%

DC:5% 0813.50.00 - Mixtures of nuts or dried fruits of this Chapter 10%
DC:5% 0814.00.00 PEEL OF CITRUS FRUIT OR MELONS (INCLUDING
WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY
PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER
            PRESERVATIVE SOLUTIONS                             2%

Chapter 9
Coffee, tea, mate and spices Notes. 1.- Mixtures of the products of 0904 to
0910 are to be classified as follows:

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

   (b)  Mixtures of two or more of the products of different headings are to
        be classified in 0910. The addition of other substances to the
        products of 0904 to 0910 (or to the mixtures referred to in paragraph
        (a) or (b) above) shall not affect their classification provided the
        resulting mixtures retain the essential character of the goods of
        those headings. Otherwise such mixtures are not classified in this
        Chapter; those constituting mixed condiments or mixed seasonings are
        classified in 2103. 2.- This Chapter does not cover Cubeb pepper
        (Piper cubeba) or other products of 1211.
0901        COFFEE, WHETHER OR NOT ROASTED OR DECAFFEINATED;

COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES
CONTAINING COFFEE IN ANY PROPORTION:
0901.1      - Coffee, not roasted:

0901.11.00  - - Not decaffeinated                              2%

0901.12.00  - - Decaffeinated                                  2%

0901.2      - Coffee, roasted:

0901.21.00  - - Not decaffeinated                              2%

0901.22.00  - - Decaffeinated                                  2%

0901.30.00  - Coffee husks and skins                           2%

0901.40.00  - Coffee substitutes containing coffee             2%

0902        TEA:
0902.10.00 - Green tea (not fermented) in immediate packings
            of a content not exceeding 3 kg                    Free

0902.20.00  - Other green tea (not fermented)                  Free
0902.30.00 - Black tea (fermented) and partly fermented tea,
in immediate packings of a content not exceeding 3
            kg                                                 Free
0902.40.00 - Other black tea (fermented) and other partly
            fermented tea                                      Free

0903.00.00  MATE                                               Free

0904        PEPPER OF THE GENUS Piper; DRIED OR CRUSHED OR

GROUND FRUITS OF THE GENUS Capsicum OR OF THE GENUS
Pimenta:
0904.1      - Pepper:

0904.11.00  - - Neither crushed nor ground                     Free

0904.12.00  - - Crushed or ground                              Free
0904.20.00 - Fruits of the genus Capsicum or of the genus
            Pimenta, dried or crushed or ground                Free

0905.00.00  VANILLA                                            Free

0906        CINNAMON AND CINNAMON-TREE FLOWERS:

0906.10.00  - Neither crushed nor ground                       Free

0906.20.00  - Crushed or ground                                Free

0907.00.00  CLOVES (WHOLE FRUIT, CLOVES AND STEMS)             Free

0908        NUTMEG, MACE AND CARDAMOMS:

0908.10.00  - Nutmeg                                           Free

0908.20.00  - Mace                                             Free

0908.30.00  - Cardamoms                                        Free

0909        SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN,

CARAWAY OR JUNIPER:
0909.10.00  - Seeds of anise or badian                         Free

0909.20.00  - Seeds of coriander                               Free

0909.30.00  - Seeds of cumin                                   Free

0909.40.00  - Seeds of caraway                                 Free

0909.50.00  - Seeds of fennel or juniper                       Free

0910        GINGER, SAFFRON, TURMERIC (CURCUMA), THYME, BAY

LEAVES, CURRY AND OTHER SPICES:
0910.10.00  - Ginger                                           2%

0910.20.00  - Saffron                                          Free

0910.30.00  - Turmeric (curcuma)                               Free

0910.40.00  - Thyme; bay leaves                                Free

0910.50.00  - Curry                                            Free

0910.9      - Other spices:
0910.91.00 - - Mixtures referred to in Note 1(b) to this
            Chapter                                            Free

0910.99.00  - - Other                                          Free

Chapter 10
Cereals Notes.

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

   (b)  The Chapter does not cover grains which have been hulled or otherwise
        worked. However, rice, husked, milled, polished, glazed, parboiled,
        converted or broken remains classified in 1006. 2.- 1005 does not
        cover sweet corn (Chapter 7). Subheading Note

1.- 'Durum wheat' means wheat of the Triticum durum species and the hybrids
derived from the inter-specific crossing of Triticum durum which have the same
number (28) of chromosomes as that species.
1001        WHEAT AND MESLIN:

1001.10.00  - Durum wheat                                      2%

1001.90.00  - Other                                            2%

1002.00.00  RYE                                                2%

1003.00.00  BARLEY                                             2%

1004.00.00  OATS                                               2%

1005        MAIZE (CORN)

1005.10.00  - Seed                                             2%

1005.90.00  - Other                                            2%

1006        RICE:

1006.10.00  - Rice in the husk (paddy or rough)                2%

1006.20.00  - Husked (brown) rice                              2%
1006.30.00 - Semi-milled or wholly milled rice, whether or not
            polished or glazed                                 2%

1006.40.00  - Broken rice                                      2%

1007.00.00  GRAIN SORGHUM                                      2%

1008        BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS:

1008.10.00  - Buckwheat                                        2%

1008.20.00  - Millet                                           2%

1008.30.00  - Canary seed                                      2%

1008.90.00  - Other cereals                                    2%

Chapter 11 Products of the milling industry; malt; starches; inulin; wheat
gluten Notes. 1.- This Chapter does not cover:

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

   (b)  Prepared flours, meals or starches of 1901;

   (c)  Corn flakes or other products of 1904;

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

   (e)  Pharmaceutical products (Chapter 30); or

   (f)  Starches having the character of perfumery, cosmetic or toilet
        preparations (Chapter 33).
2.-(A) Products from the milling of the cereals listed in the table below fall
in this Chapter if they have, by weight on the dry product:

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

   (b)  an ash content (after deduction of any added minerals) not exceeding
        that indicated in Column (3).
Otherwise, they fall in 2302.

                (B)  Products falling in this Chapter under the above
                     provisions shall be
classified in 1101.00.00 or 1102 if the percentage passing through a
woven metal wire cloth sieve with the aperture indicated in Column (4)
or (5) is not less, by weight, than that shown against the cereal
concerned.
Otherwise, they fall in 1103 or 1104.
------------------------------------------------------------------------------
--
Rate of passage through a
sieve with an aperture of --------------------------
   Cereal                    Starch     Ash content      315           500

                             content                 micrometres
micrometres
                                                      (microns)     (microns)

   (1)                         (2)          (3)          (4)           (5)

------------------------------------------------------------------------------
-- Wheat and rye  ..........      45%         2.5%          80%            -

Barley  .................      45%          3%           80%            -

Oats  ...................      45%          5%           80%            -
Maize (corn) and grain
sorghum  ................      45%          2%            -            90%

Rice  ...................      45%         1.6%          80%            -

Buckwheat  ..............      45%          4%           80%            -

------------------------------------------------------------------------------
-- 3.- For the purposes of 1103, "groats" and "meal" mean products obtained by
the fragmentation of cereal grains, of which:

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

   (b)  in the case of other cereal products, at least 95% by weight passes
        through a woven metal wire cloth sieve with an aperture of 1.25 mm.
1101.00.00      WHEAT OR MESLIN FLOUR                          2%

1102            CEREAL FLOURS OTHER THAN OF WHEAT OR

MESLIN:
1102.10.00      - Rye flour                                    2%

1102.20.00      - Maize (corn) flour                           2%

1102.30.00      - Rice flour                                   2%

1102.90.00      - Other                                        2%

1103            CEREAL GROATS, MEAL AND PELLETS:

1103.1          - Groats and meal:

1103.11.00      - - Of wheat                                   2%

1103.12.00      - - Of oats                                    2%

1103.13.00      - - Of maize (corn)                            2%

1103.14.00      - - Of rice                                    2%

1103.19.00      - - Of other cereals                           2%

1103.2          - Pellets:

1103.21.00      - - Of wheat                                   2%

1103.29.00      - - Of other cereals                           2%

1104            CEREAL GRAINS OTHERWISE WORKED (FOR

EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED,
SLICED OR KIBBLED), EXCEPT RICE OF 1006;
GERM OF CEREALS, WHOLE, ROLLED, FLAKED
OR GROUND:
1104.1          - Rolled or flaked grains:

1104.11.00      - - Of barley<                                 2%

1104.12.00      - - Of oats                                    2%

1104.19.00      - - Of other cereals                           2%

1104.2          - Other worked grains (for example,

hulled,pearled, sliced or kibbled):
1104.21.00      - - Of barley<                                 2%

1104.22.00      - - Of oats                                    2%

1104.23.00      - - Of maize (corn)                            2%

1104.29.00      - - Of other cereals                           2%

1104.30.00      - Germ of cereals, whole, rolled,

                flaked or ground                               2%

1105            FLOUR, MEAL AND FLAKES OF POTATOES:

1105.10.00      - Flour and meal                               15%

DC:10%
1105.20.00      - Flakes                                       15%

DC:10%
1106            FLOUR AND MEAL OF THE DRIED LEGUMINOUS

VEGETABLES OF 0713, OF SAGO OR OF ROOTS
OR TUBERS OF 0714; FLOUR, MEAL AND
POWDER OF THE PRODUCTS OF CHAPTER 8:
1106.10.00      Flour and meal of the dried leguminous

                vegetables of 0713                             10%

DC:5%
1106.20.00      - Flour and meal of sago, roots or tubers of

                0714                                           10%

DC:5%
1106.30.00      - Flour, meal and powder of the products

                of Chapter 8                                   2%

1107            MALT, WHETHER OR NOT ROASTED:

1107.10.00      - Not roasted<                                 2%

1107.20.00      - Roasted                                      2%

1108            STARCHES; INULIN:

1108.1          - Starches:

1108.11.00      - - Wheat starch                               2%

1108.12.00      - - Maize (corn) starch<                       2%

1108.13.00      - - Potato starch                              10%

DC:5%
1108.14.00      - - Manioc (cassava) starch                    10%

DC:5%
1108.19.00      - - Other starches                             5%

1108.20.00      - Inulin                                       5%

1109.00.00      WHEAT GLUTEN, WHETHER OR NOT DRIED             2%

Chapter 12
Oil seeds and oleaginous fruits;
miscellaneous grains, seeds and fruit;
industrial or medicinal plants; straw and fodder Notes. 1.- 1207 applies,
inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum
seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite
nuts). It does not apply to products of 0801 or 0802 or to olives (Chapter 7
or Chapter 20). 2.- 1208 applies not only to non-defatted flours and meals but
also to flours and meals which have been partially defatted or defatted and
wholly or partially refatted with their original oils. It does not, however,
apply to residues of 2304.00.00 to 2306. 3.- For the purposes of 1209, beet
seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable
seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other
than those of the species Vicia faba) or of lupines are to be regarded as
"seeds of a kind used for sowing". 1209 does not, however, apply to the
following even if for sowing:

   (a)  Leguminous vegetables or sweet corn (Chapter 7);

   (b)  Spices or other products of Chapter 9;

   (c)  Cereals (Chapter 10); or

   (d)  Products of 1201.00.00 to 1207 or 1211. 4.- 1211 applies, inter alia,
        to the following plants or parts thereof: basil, borage, ginseng,
        hyssop, liquorice, all species of mint, rosemary, rue, sage and
        wormwood. 1211 does not, however, apply to:

   (a)  Medicaments of Chapter 30;

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

   (c)  Insecticides, fungicides, herbicides, disinfectants or similar
        products
of 3808. 5.- For the purposes of 1212, "seaweeds and other algae" does not
include:

   (a)  Dead single-cell micro-organisms of 2102;

   (b)  Cultures of micro-organisms of 3002; or

   (c)  Fertilisers of 3101.00.00 or 3105.
1201.00.00  SOYA BEANS, WHETHER OR NOT BROKEN                  2%

1202        GROUND-NUTS, NOT ROASTED OR OTHERWISE COOKED,

WHETHER OR NOT SHELLED OR BROKEN:
1202.10.00  - In shell                                         10%

DC:5%
1202.20.00  - Shelled, whether or not broken                   10%

DC:5%
1203.00.00  COPRA                                              2%

1204.00.00  LINSEED, WHETHER OR NOT BROKEN                     2%

1205.00.00  RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN         2%

1206.00.00  SUNFLOWER SEEDS, WHETHER OR NOT BROKEN             2%

1207        OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR

NOT BROKEN:
1207.10.00  - Palm nuts and kernels                            2%

1207.20.00  - Cotton seeds                                     2%

1207.30.00  - Castor oil seeds                                 2%

1207.40.00  - Sesamum seeds                                    2%

1207.50.00  - Mustard seeds                                    2%

1207.60.00  - Safflower seeds                                  2%

1207.9      - Other:

1207.91.00  - - Poppy seeds                                    2%

1207.92.00  - - Shea nuts (karite nuts)                        2%

1207.99.00  - - Other                                          2%

1208        FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS,

OTHER THAN THOSE OF MUSTARD:
1208.10.00  - Of soya beans                                    2%

1208.90.00  - Other                                            2%

1209        SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING:

1209.1      - Beet seed:

1209.11.00  - - Sugar beet seed                                2%

1209.19.00  - - Other                                          2%

1209.2      - Seeds of forage plants, other than beet seed:

1209.21.00  - - Lucerne (alfalfa) seed                         2%

1209.22.00  - - Clover (Trifolium spp.) seed                   2%

1209.23.00  - - Fescue seed                                    2%

1209.24.00  - - Kentucky blue grass (Poa prantensis L.) seed   2%
1209.25.00 - - Rye grass (Lolium multiflorum Lam., Lolium
            perenne L.) seed                                   2%

1209.26.00  - - Timothy grass seed                             2%

1209.29.00  - - Other                                          Free
1209.30.00 - Seeds of herbaceous plants cultivated principally
            for their flowers                                  2%

1209.9      - Other:

1209.91.00  - - Vegetable seeds                                Free

1209.99.00  - - Other                                          2%

1210        HOP CONES, FRESH OR DRIED, WHETHER OR NOT GROUND,

POWDERED OR IN THE FORM OF PELLETS; LUPULIN: 1210.10.00 - Hop cones, neither
ground nor powdered nor in the
            form of pellets                                    10%

DC:5% 1210.20.00 - Hop cones, ground, powdered or in the form of
            pellets; lupulin                                   10%

DC:5%
1211        PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND

FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN
PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR
PURPOSES, FRESH OR DRIED, WHETHER OR NOT CUT,
CRUSHED OR POWDERED:
1211.10.00  - Liquorice roots                                  Free

1211.20.00  - Ginseng roots                                    Free

1211.90.00  - Other                                            Free

1212        LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET

AND SUGAR CANE, FRESH OR DRIED, WHETHER OR NOT
GROUND; FRUIT STONES AND KERNELS AND OTHER
VEGETABLE PRODUCTS (INCLUDING UNROASTED CHICORY
ROOTS OF THE VARIETY Cichorium intybus sativum) OF
A KIND USED PRIMARILY FOR HUMAN CONSUMPTION, NOT
ELSEWHERE SPECIFIED OR INCLUDED:
1212.10.00  - Locust beans, including locust bean seeds        2%

1212.20.00  - Seaweeds and other algae                         Free

1212.30.00  - Apricot, peach or plum stones and kernels        2%

1212.9      - Other:

1212.91.00  - - Sugar beet                                     2%

1212.92.00  - - Sugar cane                                     2%

1212.99.00  - - Other                                          2%
1213.00.00 CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR NOT
CHOPPED, GROUND, PRESSED OR IN THE FORM OF PELLETS 2%
1214        SWEDES, MANGOLDS, FODDER ROOTS, HAY, LUCERNE


                (ALFALFA) , CLOVER, SAINFOIN, FORAGE KALE, LUPINES,
VETCHES AND SIMILAR FORAGE PRODUCTS, WHETHER OR NOT
IN THE FORM OF PELLETS:
1214.10.00  - Lucerne (alfalfa) meal and pellets               2%

1214.90.00  - Other                                            2%

Chapter 13
Lac; gums, resins and other vegetable saps and extracts Note. 1.- 1302
applies, inter alia, to liquorice extract and extract of pyrethrum,
extract of hops, extract of aloes and opium.
The heading does not apply to:

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

   (b)  Malt extract (1901);

   (c)  Extracts of coffee, tea or mate (2101);

   (d)  Vegetable saps or extracts constituting alcoholic beverages, or
        compound
alcoholic preparations of a kind used for the manufacture of beverages
(Chapter 22);

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

   (f)  Medicaments of 3003 or 3004 or blood-grouping reagents (3006);

   (g)  Tanning or dyeing extracts (3201 or 3203.00.00);

   (h)  Essential oils, concretes, absolutes, resinoids or aqueous distillates
or aqueous solutions of essential oils (Chapter 33); or
(ij)Natural rubber, balata, gutta-percha, guayule, chicle or similar natural
gums (4001).
1301        LAC; NATURAL GUMS, RESINS, GUM-RESINS AND BALSAMS:

1301.10.00  - Lac                                              Free

1301.20.00  - Gum Arabic                                       Free

1301.90.00  - Other                                            Free

1302        VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES,

PECTINATES AND PECTATES; AGAR-AGAR AND OTHER
MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED,
DERIVED FROM VEGETABLE PRODUCTS:
1302.1      - Vegetable saps and extracts:

1302.11.00  - - Opium                                          Free

1302.12.00  - - Of liquorice                                   Free

1302.13.00  - - Of hops                                        35%

DC:30% 1302.14.00 - - Of pyrethrum or of the roots of plants
            containing rotenone                                Free

1302.19     - - Other:

1302.19.10  - - - Oleoresin of ginger (gingerin)               10%

DC:5%
1302.19.90  - - - Other                                        Free

1302.20.00  - Pectic substances, pectinates and pectates       Free

1302.3      - Mucilages and thickeners, whether or not

modified, derived from vegetable products:
1302.31.00  - - Agar-agar                                      Free
1302.32.00 - - Mucilages and thickeners, whether or not
modified, derived from locust beans, locust bean
            seeds or guar seeds                                Free

1302.39.00  - - Other                                          Free

Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere
specified or included Notes. 1.- This Chapter does not cover the following
products which are to be classified in Section XI: vegetable materials or
fibres of vegetable materials of a kind used primarily in the manufacture of
textiles, however prepared, or other vegetable materials which have undergone
treatment so as to render them suitable for use only as textile materials. 2.-
1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise,
cut to length, rounded at the ends, bleached, rendered non-inflammable,
polished or dyed), split osier, reeds and the like, to rattan cores and to
drawn or split rattans. The heading does not apply to chipwood (4404). 3.-
1402 does not apply to wood wool (4405.00.00). 4.- 1403 does not apply to
prepared knots or tufts for broom or brush making (9603).
1401        VEGETABLE MATERIALS OF A KIND USED PRIMARILY FOR

PLAITING (FOR EXAMPLE, BAMBOOS, RATTANS, REEDS,
RUSHES, OSIER, RAFFIA, CLEANED, BLEACHED OR DYED
CEREAL STRAW, AND LIME BARK):
1401.10.00  - Bamboos                                          2%

1401.20.00  - Rattans                                          2%

1401.90.00  - Other                                            2%

1402        VEGETABLE MATERIALS OF A KIND USED PRIMARILY AS

STUFFING OR AS PADDING (FOR EXAMPLE, KAPOK,
VEGETABLE HAIR AND EEL-GRASS), WHETHER OR NOT PUT
UP AS A LAYER WITH OR WITHOUT SUPPORTING MATERIAL:
1402.10.00  - Kapok                                            2%

1402.9      - Other:

1402.91.00  - - Vegetable hair                                 2%

1402.99.00  - - Other                                          2%

1403        VEGETABLE MATERIALS OF A KIND USED PRIMARILY IN

BROOMS OR IN BRUSHES (FOR EXAMPLE, BROOMCORN,
PIASSAVA, COUCH-GRASS AND ISTLE), WHETHER OR NOT IN
HANKS OR BUNDLES:
1403.10.00   - Broomcorn (Sorghum vulgare var. technicum)      2%

1403.90.00  - Other                                            2%

1404        VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR

INCLUDED: 1404.10.00 - Raw vegetable materials of a kind used primarily
            in dyeing or tanning                               Free

1404.20.00  - Cotton linters                                   2%

1404.90.00  - Other                                            2%

Section III Animal or vegetable fats and oils and their cleavage products;
prepared edible fats; animal or vegetable waxes
Chapter 15 Animal or vegetable fats and oils and their cleavage products;
prepared edible fats; animal or vegetable waxes Notes. 1.- This Chapter does
not cover:

   (a)  Pig fat or poultry fat of 0209.00.00;

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

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

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

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

   (f)  Factice derived from oils (4002). 2.- 1509 does not apply to oils
        obtained from olives by solvent extraction (1510.00.00). 3.- 1518 does
        not cover fats or oils or their fractions merely denatured, which are
        to be classified in the heading appropriate to the corresponding
        undenatured fats and oils and their fractions. 4.- Soap-stocks, oil
        foots and dregs, stearin pitch, glycerol pitch and wool grease
        residues fall in 1522.00.00. 1501.00.00 LARD; OTHER PIG FAT AND
        POULTRY FAT, RENDERED,
            WHETHER OR NOT PRESSED OR SOLVENT-EXTRACTED        2%
1502.00.00 FATS OF BOVINE ANIMALS, SHEEP OR GOATS, RAW OR
RENDERED, WHETHER OR NOT PRESSED OR
            SOLVENT-EXTRACTED                                  2%
1503.00.00 LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO-OIL AND
TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE
            PREPARED                                           2%

1504        FATS AND OILS AND THEIR FRACTIONS, OF FISH OR

MARINE MAMMALS, WHETHER OR NOT REFINED, BUT NOT
CHEMICALLY MODIFIED:
1504.10.00  - Fish-liver oils and their fractions              Free
1504.20.00 - Fats and oils and their fractions, of fish, other
            than liver oils                                    2%
1504.30.00 - Fats and oils and their fractions, of marine
            mammals                                            2%

1505        WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM

(INCLUDING LANOLIN):
1505.10.00  - Wool grease, crude                               2%

1505.90.00  - Other                                            2%
1506.00.00 OTHER ANIMAL FATS AND OILS AND THEIR FRACTIONS,
WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED
2%
1507        SOYA-BEAN OIL AND ITS FRACTIONS, WHETHER OR NOT

REFINED, BUT NOT CHEMICALLY MODIFIED:
1507.10.00  - Crude oil, whether or not degummed               10%

DC:5%
1507.90.00  - Other                                            10%

DC:5%
1508        GROUND-NUT OIL AND ITS FRACTIONS, WHETHER OR NOT

REFINED, BUT NOT CHEMICALLY MODIFIED:
1508.10.00  - Crude oil                                        10%

DC:5%
1508.90.00  - Other                                            10%

DC:5%
1509        OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT

REFINED, BUT NOT CHEMICALLY MODIFIED:
1509.10.00  - Virgin                                           2%

1509.90.00  - Other                                            2%
1510.00.00 OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY
FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT
CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS
            OR FRACTIONS WITH OILS OR FRACTIONS OF 1509        2%

1511        PALM OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED,

BUT NOT CHEMICALLY MODIFIED:
1511.10.00  - Crude oil                                        2%

1511.90.00  - Other                                            2%

1512        SUNFLOWER-SEED, SAFFLOWER OR COTTON-SEED OIL AND

THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT
CHEMICALLY MODIFIED:
1512.1      - Sunflower-seed or safflower oil and their

fractions:
1512.11.00  - - Crude oil                                      10%

DC:5%
1512.19.00  - - Other                                          10%

DC:5%
1512.2      - Cotton-seed oil and its fractions:
1512.21.00 - - Crude oil, whether or not gossypol has been
            removed                                            10%

DC:5%
1512.29.00  - - Other                                          10%

DC:5%
1513        COCONUT (COPRA), PALM KERNEL OR BABASSU OIL AND

THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT
CHEMICALLY MODIFIED:
1513.1      - Coconut (copra) oil and its fractions:

1513.11.00  - - Crude oil                                      2%

1513.19.00  - - Other                                          2%

1513.2      - Palm kernel or babassu oil and their fractions:

1513.21.00  - - Crude oil                                      Free

1513.29.00  - - Other                                          Free

1514        RAPE, COLZA OR MUSTARD OIL AND THEIR FRACTIONS,

WHETHER OR NOT REFINED, BUT NOT CHEMICALLY
MODIFIED:
1514.10.00  - Crude oil                                        10%

DC:5%
CAN:5%
1514.90.00  - Other                                            10%

DC:5%
CAN:5%
1515        OTHER FIXED VEGETABLE FATS AND OILS (INCLUDING

JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT
REFINED, BUT NOT CHEMICALLY MODIFIED:
1515.1      - Linseed oil and its fractions:

1515.11.00  - - Crude oil                                      10%

DC:5%
1515.19.00  - - Other                                          10%

DC:5%
1515.2      - Maize (corn) oil and its fractions:

1515.21.00  - - Crude oil                                      10%

DC:5%
1515.29.00  - - Other                                          10%

DC:5%
1515.30.00  - Castor oil and its fractions                     Free

1515.40.00  - Tung oil and its fractions                       2%

1515.50.00  - Sesame oil and its fractions                     2%

1515.60.00  - Jojoba oil and its fractions                     Free

1515.90.00  - Other                                            Free

1516        ANIMAL OR VEGETABLE FATS AND OILS AND THEIR

FRACTIONS, PARTLY OR WHOLLY HYDROGENATED,
INTER-ESTERIFIED, RE-ESTERIFIED OR ELAIDINISED,
WHETHER OR NOT REFINED, BUT NOT FURTHER PREPARED:
1516.10.00  - Animal fats and oils and their fractions         Free

1516.20.00  - Vegetable fats and oils and their fractions      Free

1517        MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF

ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF
DIFFERENT FATS OR OILS OF THIS CHAPTER, OTHER THAN
EDIBLE FATS OR OILS OR THEIR FRACTIONS OF 1516:
1517.10.00  - Margarine, excluding liquid margarine            10%

DC:5%
1517.90.00  - Other                                            10%

DC:5%
1518        ANIMAL OR VEGETABLE FATS AND OILS AND THEIR

FRACTIONS, BOILED, OXIDISED, DEHYDRATED,
SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM
OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED,
EXCLUDING THOSE OF 1516; INEDIBLE MIXTURES OR
PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR OILS OR
OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS
CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED:
1518.00.10  - - - Epoxidised vegetable oils                    20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
1518.00.90  - - - Other                                        2%

1519        INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS; ACID OILS

FROM REFINING; INDUSTRIAL FATTY ALCOHOLS:
1519.1      - Industrial monocarboxylic fatty acids:

1519.11.00  - - Stearic acid                                   10%

DC:5%
1519.12.00  - - Oleic acid                                     10%

DC:5%
1519.13.00  - - Tall oil fatty acids                           10%

DC:5%
1519.19.00  - - Other                                          10%

DC:5%
1519.20.00  - Acid oils from refining                          10%

DC:5%
1519.30.00  - Industrial fatty alcohols                        20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
1520        GLYCEROL (GLYCERINE), WHETHER OR NOT PURE; GLYCEROL

WATERS AND GLYCEROL LYES: 1520.10.00 - Glycerol (glycerine), crude; glycerol
waters and
            glycerol lyes                                      2%

1520.90.00  - Other, including synthetic glycerol              10%

DC:5%
1521        VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES),

BEESWAX, OTHER INSECT WAXES AND SPERMACETI, WHETHER
OR NOT REFINED OR COLOURED:
1521.10.00  - Vegetable waxes                                  Free

1521.90.00  - Other                                            2%
1522.00.00 DEGRAS; RESIDUES RESULTING FROM THE TREATMENT OF
            FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES      2%

Section IV Prepared foodstuffs; beverages, spirits and vinegar; tobacco and
manufactured tobacco substitutes Note. 1.- In this Section ''pellets'' means
products which have been agglomerated either directly by compression or by the
addition of a binder in a proportion not exceeding 3% by weight.
Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other
aquatic invertebrates Notes. 1.- This Chapter does not cover meat, meat offal,
fish, crustaceans, molluscs or other aquatic invertebrates, prepared or
preserved by the processes specified in Chapter 2 or 3. 2.- Food preparations
fall in this Chapter provided that they contain more than 20% by weight of
sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other
aquatic invertebrates, or any combination thereof. In cases where the
preparation contains two or more of the products mentioned above, it is
classified in the heading of Chapter 16 corresponding to the component or
components which predominate by weight. These provisions do not apply to the
stuffed products of 1902 or to the preparations of 2103 or 2104. Subheading
Notes. 1.- For the purposes of 1602.10.00, ''homogenised preparations'' means
preparations of meat, meat offal or blood, finely homogenised, put up for
retail sale as infant food or for dietetic purposes, in containers of a net
weight content not exceeding 250 g. For the application of this definition no
account is to be taken of small quantities of any ingredients which may have
been added to the preparation for seasoning, preservation or other purposes.
These preparations may contain a small quantity of visible pieces of meat or
meat offal. This subheading takes precedence over all other subheadings of
1602. 2.- The fish and crustaceans specified in the subheadings of 1604 or
1605 under their common names only, are of the same species as those mentioned
in Chapter 3 under the same name. 1601.00.00 SAUSAGES AND SIMILAR PRODUCTS, OF
MEAT, MEAT OFFAL
OR BLOOD; FOOD PREPARATIONS BASED ON THESE PRODUCTS
10%
DC:5%
1602        OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL OR

BLOOD:
1602.10.00  - Homogenised preparations                         10%

DC:5%
CAN:5%
1602.20.00  - Of liver of any animal                           10%

DC:5%
CAN:5%
1602.3      - Of poultry of 0105:

1602.31.00  - - Of turkeys                                     2%

1602.39.00  - - Other                                          2%

1602.4      - Of swine:

1602.41.00  - - Hams and cuts thereof                          15%

DC:10%
CAN:10%
1602.42.00  - - Shoulders and cuts thereof                     15%

DC:10%
CAN:10%
1602.49.00  - - Other, including mixtures                      10%

DC:5%
CAN:5%
1602.50.00  - Of bovine animals                                10%

DC:5%
CAN:5% 1602.90.00 - Other, including preparations of blood of any
            animal                                             10%

DC:5%
CAN:5% 1603.00.00 EXTRACTS AND JUICES OF MEAT, FISH OR CRUSTACEANS,
            MOLLUSCS OR OTHER AQUATIC INVERTEBRATES            2%

1604        PREPARED OR PRESERVED FISH; CAVIAR AND CAVIAR

SUBSTITUTES PREPARED FROM FISH EGGS:
1604.1      - Fish, whole or in pieces, but not minced:

1604.11.00  - - Salmon                                         2%

1604.12.00  - - Herrings                                       2%

1604.13.00  - - Sardines, sardinella and brisling or sprats    Free
1604.14.00 - - Tunas, skipjack and Atlantic bonito (Sarda
            spp.)                                              15%

DC:10%
1604.15.00  - - Mackerel                                       2%

1604.16.00  - - Anchovies                                      2%

1604.19.00  - - Other                                          2%

1604.20.00  - Other prepared or preserved fish                 Free

1604.30.00  - Caviar and caviar substitutes                    2%

1605        CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC

INVERTEBRATES, PREPARED OR PRESERVED:
1605.10.00  - Crab                                             Free

1605.20.00  - Shrimps and prawns                               Free

1605.30.00  - Lobster                                          Free

1605.40.00  - Other crustaceans                                Free

1605.90.00  - Other                                            Free

Chapter 17
Sugars and sugar confectionery Note. 1.- This Chapter does not cover:

   (a)  Sugar confectionery containing cocoa (1806);

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

   (c)  Medicaments or other products of Chapter 30. Subheading Note. 1.- For
        the purposes of 1701.11.00 and 1701.12.00, ''raw sugar'' means sugar
        whose content of sucrose by weight, in the dry state, corresponds to a
        polarimetric reading of less than 99.5 degrees.
1701        CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN

SOLID FORM:
1701.1      - Raw sugar not containing added flavouring or

colouring matter:
1701.11.00  - - Cane sugar                                     10%

DC:5%
1701.12.00  - - Beet sugar                                     10%

DC:5%
1701.9      - Other:
1701.91.00 - - Containing added flavouring or colouring matter
10%
DC:5%
1701.99.00  - - Other                                          10%

DC:5%
1702        OTHER SUGARS, INCLUDING CHEMICALLY PURE LACTOSE,

MALTOSE, GLUCOSE AND FRUCTOSE, IN SOLID FORM; SUGAR
SYRUPS NOT CONTAINING ADDED FLAVOURING OR COLOURING
MATTER; ARTIFICIAL HONEY, WHETHER OR NOT MIXED WITH
NATURAL HONEY; CARAMEL:
1702.10.00  - Lactose and lactose syrup                        20%

DC:15%
1702.20.00  - Maple sugar and maple syrup                      5%

CAN:Free 1702.30.00 - Glucose and glucose syrup, not containing
fructose or containing in the dry state less than
            20% by weight of fructose                          10%

DC:5% 1702.40.00 - Glucose and glucose syrup, containing in the dry
state at least 20% but less than 50% by weight of
            fructose                                           5%

1702.50.00  - Chemically pure fructose                         2%
1702.60.00 - Other fructose and fructose syrup, containing in
the dry state more than 50% by weight of fructose 10%
DC:5%
1702.90.00  - Other, including invert sugar                    10%

DC:5%
1703        MOLASSES RESULTING FROM THE EXTRACTION OR REFINING

OF SUGAR:
1703.10.00  - Cane molasses                                    2%

1703.90.00  - Other                                            2%

1704        SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE),

NOT CONTAINING COCOA:
1704.10.00  - Chewing gum, whether or not sugar-coated         20%

DC:15%
1704.90.00  - Other                                            20%

DC:15%
Chapter 18 Notes. 1.- This Chapter does not cover the preparations of 0403,
1901, 1904, 1905, 2105.00.00, 2202, 2208, 3003 or 3004. 2.- 1806 includes
sugar confectionery containing cocoa and, subject to Note 1 to this Chapter,
other food preparations containing cocoa.
1801.00.00  COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED       2%

1802.00.00  COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE   2%

1803        COCOA PASTE, WHETHER OR NOT DEFATTED:

1803.10.00  - Not defatted                                     Free

1803.20.00  - Wholly or partly defatted                        Free

1804.00.00  COCOA BUTTER, FAT AND OIL                          Free
1805.00.00 COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER
            SWEETENING MATTER                                  Free

1806        CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING

COCOA: 1806.10.00 - Cocoa powder, containing added sugar or other
            sweetening matter                                  20%

DC:15% 1806.20.00 - Other preparations in blocks or slabs weighing
more than 2 kg or in liquid, paste, powder,
granular or other bulk form in containers or
            immediate packings, of a content exceeding 2 kg    20%

DC:15%
1806.3      - Other, in blocks, slabs or bars:

1806.31.00  - - Filled                                         20%

DC:15%
1806.32.00  - - Not filled                                     20%

DC:15%
1806.90.00  - Other                                            20%

DC:15%
Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks'
products Notes. 1.- This Chapter does not cover:

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

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

   (c)  Medicaments or other products of Chapter 30. 2.- In this Chapter
        ''flour'' and ''meal'' mean cereal flour and meal of Chapter 11 and
        other flour, meal and powder of vegetable origin of any Chapter. 3.-
        1904 does not cover preparations containing more than 8% by weight of
        cocoa powder or coated with chocolate or other food preparations
        containing cocoa of 1806 (1806). 4.- For the purposes of 1904,
        ''otherwise prepared'' means prepared or processed to an extent beyond
        that provided for in the headings of or Notes to Chapter 10 or 11.
1901        MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, MEAL,

STARCH OR MALT EXTRACT, NOT CONTAINING COCOA POWDER
OR CONTAINING COCOA POWDER IN A PROPORTION BY
WEIGHT OF LESS THAN 50%, NOT ELSEWHERE SPECIFIED OR
INCLUDED; FOOD PREPARATIONS OF GOODS OF 0401 TO
0404, NOT CONTAINING COCOA POWDER OR CONTAINING
COCOA POWDER IN A PROPORTION BY WEIGHT OF LESS THAN
10%, NOT ELSEWHERE SPECIFIED OR INCLUDED: 1901.10.00 - Preparations for infant
use, put up for retail
            sale                                               10%

DC:5% 1901.20.00 - Mixes and doughs for the preparation of bakers'
            wares of 1905                                      10%

DC:5%
1901.90.00  - Other                                            10%

DC:5%
1902        PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT

OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS
SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI,
RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT
PREPARED:
1902.1      - Uncooked pasta, not stuffed or otherwise

prepared:
1902.11.00  - - Containing eggs                                10%

DC:5%
1902.19.00  - - Other                                          10%

DC:5% 1902.20.00 - Stuffed pasta, whether or not cooked or otherwise
            prepared                                           10%

DC:5%
1902.30.00  - Other pasta                                      10%

DC:5%
1902.40.00  - Couscous                                         10%

DC:5% 1903.00.00 TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM
STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS,
            SIFTINGS OR IN SIMILAR FORMS                       Free

1904        PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING

OF CEREALS OR CEREAL PRODUCTS (FOR EXAMPLE, CORN
FLAKES); CEREALS, OTHER THAN MAIZE (CORN), IN GRAIN
FORM, PRE-COOKED OR OTHERWISE PREPARED: 1904.10.00 - Prepared foods obtained
by the swelling or
            roasting of cereals or cereal products             10%

DC:5%
1904.90.00  - Other                                            5%

1905        BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS'

WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION
WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR
PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND
SIMILAR PRODUCTS:
1905.10.00  - Crispbread                                       2%

1905.20.00  - Gingerbread and the like                         10%

DC:5%
1905.30.00  - Sweet biscuits; waffles and wafers               10%

DC:5% 1905.40.00 - Rusks, toasted bread and similar toasted products
10%
DC:5%
1905.90.00  - Other                                            10%

DC:5%
Chapter 20
Preparations of vegetables, fruit, nuts or other parts of plants Notes. 1.-
This Chapter does not cover:

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

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

   (c)  Homogenised composite food preparations of 2104. 2.- 2007 and 2008 do
        not apply to fruit jellies, fruit pastes, sugar-coated almonds or the
        like in the form of sugar confectionery (1704) or chocolate
        confectionery (1806). 3.- 2001, 2004 and 2005 cover, as the case may
        be, only those products of Chapter 7 or of 1105 or 1106 (other than
        flour, meal and powder of the products of Chapter 8) which have been
        prepared or preserved by processes other than those referred to in
        Note 1 (a). 4.- Tomato juice the dry weight content of which is 7% or
        more is to be classified in 2002. 5.- For the purposes of 2009,
        ''juices, unfermented and not containing added spirit'' means juices
        of an alcoholic strength by volume (see Note 2 to Chapter 22) not
        exceeding 0.5% vol. Subheading Notes. 1.- For the purposes of
        2005.10.00, ''homogenised vegetables'' means preparations of
        vegetables, finely homogenised, put up for retail sale as infant food
        or for dietetic purposes, in containers of a net weight content not
        exceeding 250 g. For the application of this definition no account is
        to be taken of small quantities of any ingredients which may have been
        added to the preparation for seasoning, preservation or other
        purposes. These preparations may contain a small quantity of visible
        pieces of vegetables. 2005.10.00 takes precedence over all other
        subheadings of 2005. 2.- For the purposes of 2007.10.00, ''homogenised
        preparations'' means preparations of fruit, finely homogenised, put up
        for retail sale as infant food or for dietetic purposes, in containers
        of a net weight content not exceeding 250 g. For the application of
        this definition no account is to be taken of small quantities of any
        ingredients which may have been added to the preparation for
        seasoning, preservation or other purposes. These preparations may
        contain a small quantity of visible pieces of fruit. 2007.10.00 takes
        precedence over all other subheadings of 2007. Additional Note. 1.-
        For the purposes of 2009, ''TSS'' means total soluble solids as
        determined by the International Federation of Fruit Juice Producers
        analysis method No. 88, 1968.
2001        VEGETABLES, FRUIT, NUTS AND OTHER EDIBLE PARTS OF

PLANTS, PREPARED OR PRESERVED BY VINEGAR OR ACETIC
ACID:
2001.10.00  - Cucumbers and gherkins                           10%

DC:5%
2001.20.00  - Onions                                           10%

DC:5%
2001.90.00  - Other                                            10%

DC:5%
2002        TOMATOES PREPARED OR PRESERVED OTHERWISE THAN BY

VINEGAR OR ACETIC ACID:
2002.10.00  - Tomatoes, whole or in pieces                     10%

DC:5%
2002.90.00  - Other                                            15%

DC:10%
2003        MUSHROOMS AND TRUFFLES, PREPARED OR PRESERVED

OTHERWISE THAN BY VINEGAR OR ACETIC ACID:
2003.10.00  - Mushrooms                                        10%

DC:5%
2003.20.00  - Truffles                                         10%

DC:5%
2004        OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE

THAN BY VINEGAR OR ACETIC ACID, FROZEN:
2004.10.00  - Potatoes                                         10%

DC:5%
2004.90.00  - Other vegetables and mixtures of vegetables      10%

DC:5%
2005        OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE

THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN:
2005.10.00  - Homogenised vegetables                           10%

DC:5%
2005.20.00  - Potatoes                                         10%

DC:5%
2005.30.00  - Sauerkraut                                       10%

DC:5%
2005.40.00  - Peas (Pisum sativum)                             10%

DC:5%
2005.5      - Beans (Vigna spp., Phaseolus spp.):

2005.51.00  - - Beans, shelled                                 10%

DC:5%
2005.59.00  - - Other                                          10%

DC:5%
2005.60.00  - Asparagus                                        10%

DC:5%
2005.70.00  - Olives                                           10%

DC:5%
2005.80.00  - Sweet corn (Zea mays var. saccharata)            10%

DC:5%
2005.90.00  - Other vegetables and mixtures of vegetables      10%

DC:5% 2006.00.00 FRUIT, NUTS, FRUIT-PEEL AND OTHER PARTS OF PLANTS,
PRESERVED BY SUGAR (DRAINED, GLACE OR CRYSTALLISED)
15%
DC:10%
2007        JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE

AND FRUIT OR NUT PASTES, BEING COOKED PREPARATIONS,
WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER
SWEETENING MATTER:
2007.10.00  - Homogenised preparations                         10%

DC:5%
2007.9      - Other:

2007.91.00  - - Citrus fruit                                   10%

DC:5%
2007.99.00  - - Other                                          10%

DC:5%
2008        FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS,

OTHERWISE PREPARED OR PRESERVED, WHETHER OR NOT
CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER
OR SPIRIT, NOT ELSEWHERE SPECIFIED OR INCLUDED:
2008.1      - Nuts, ground-nuts and other seeds, whether or not

mixed together:
2008.11.00  - - Ground-nuts                                    5%

2008.19.00  - - Other, including mixtures                      10%

DC:5%
2008.20.00  - Pineapples                                       10%

DC:5%
2008.30.00  - Citrus fruit                                     10%

DC:5%
2008.40.00  - Pears                                            10%

DC:5%
2008.50.00  - Apricots                                         10%

DC:5%
2008.60.00  - Cherries                                         10%

DC:5%
2008.70.00  - Peaches                                          10%

DC:5%
2008.80.00  - Strawberries                                     10%

DC:5%
2008.9      - Other, including mixtures other than those of

2008.19.00:
2008.91.00  - - Palm hearts                                    5%

2008.92.00  - - Mixtures                                       10%

DC:5%
2008.99.00  - - Other                                          5%

2009        FRUIT JUICES (INCLUDING GRAPE MUST) AND VEGETABLE

JUICES, UNFERMENTED AND NOT CONTAINING ADDED
SPIRIT, WHETHER OR NOT CONTAINING ADDED SUGAR OR
OTHER SWEETENING MATTER:
2009.1      - Orange juice:

2009.11.00  - - Frozen                                         10%,

and $0.50/kg
TSS, and
an amount
per kg
TSS equal
to the
amount
by which
the value
per kg TSS
is less
than $1
DC:5%, and
$0.50/kg
TSS, and
an amount
per kg
TSS equal
to the
amount
by which
the value
per kg TSS
is less
than $1
2009.19.00  - - Other                                          10%, and

$0.50/kg
TSS, and
an amount
per kg
TSS equal
to the
amount
by which
the value
per kg TSS
is less
than $1
DC:5%, and
$0.50/kg
TSS, and
an amount
per kg
TSS equal
to the
amount
by which
the value
per kg TSS
is less
than $1
2009.20.00  - Grapefruit juice                                 20%

DC:15%
2009.30     - Juice of any other single citrus fruit:

2009.30.10  - - - Lime juice, unsweetened                      2%
2009.30.20 - - - Mandarin (including tangerine and satsuma)
juice or the juice of clementines, wilkings and
            similar citrus hybrids                             10%, and

$0.50/kg
TSS, and
an amount
per kg
TSS equal
to the
amount
by which
the value
per kg TSS
is less
than $1
DC:5%, and
$0.50/kg
TSS, and
an amount
per kg
TSS equal
to the
amount
by which
the value
per kg TSS
is less
than $1
2009.30.90  - - - Other                                        20%

DC:15%
2009.40.00  - Pineapple juice                                  10%

PNG:5%
DC:5%
2009.50.00  - Tomato juice                                     10%

DC:5%
2009.60.00  - Grape juice (including grape must)               10%

PNG:5%
DC:5%
2009.70.00  - Apple juice                                      10%

PNG:5%
DC:5%
2009.80.00  - Juice of any other single fruit or vegetable     10%

DC:5%
2009.90     - Mixtures of juices:

2009.90.10  - - - Citrus                                       10%, and

$0.50/kg
TSS, and
an amount
per kg
TSS equal
to the
amount
by which
the value
per kg TSS
is less
than $1
DC:5%, and
$0.50/kg
TSS, and
an amount
per kg
TSS equal
to the
amount
by which
the value
per kg TSS
is less
than $1
2009.90.90  - - - Other                                        10%

DC:5%
Chapter 21
Miscellaneous edible preparations Notes.
1.- This Chapter does not cover:

   (a)  Mixed vegetables of 0712;

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

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

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

   (e)  Compound alcoholic preparations of a kind used for the manufacture of
beverages, of an alcoholic strength by volume (see Note 2 to Chapter 22)
exceeding 0.5% vol (2208);

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

   (g)  Prepared enzymes of 3507.
2.- Extracts of the substitutes referred to in Note 1(b) above are to be
classified in 2101.
3.- For the purposes of 2104, ''homogenised composite food preparations''
means preparations consisting of a finely homogenised mixture of two or more
basic ingredients such as meat, fish, vegetables or fruit, put up for retail
sale as infant food or for dietetic purposes, in containers of a net weight
content not exceeding 250 g. For the application of this definition, no
account is to be taken of small quantities of any ingredients which may be
added to the mixture for seasoning, preservation or other purposes. Such
preparations may contain a small quantity of visible pieces of ingredients.
2101        EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA

OR MATE AND PREPARATIONS WITH A BASIS OF THESE
PRODUCTS OR WITH A BASIS OF COFFEE, TEA OR MATE;
ROASTED CHICORY AND OTHER ROASTED COFFEE
SUBSTITUTES, AND EXTRACTS, ESSENCES AND
CONCENTRATES THEREOF: 2101.10.00 - Extracts, essences and concentrates, of
coffee,
and preparations with a basis of these extracts,
essences or concentrates or with a basis of coffee 5% 2101.20.00 - Extracts,
essences and concentrates, of tea or
mate, and preparations with a basis of these
extracts, essences or concentrates or with a basis
            of tea or mate                                     2%
2101.30.00 - Roasted chicory and other roasted coffee
substitutes, and extracts, essences and
            concentrates thereof                               2%

2102        YEASTS (ACTIVE OR INACTIVE); OTHER SINGLE-CELL

MICRO-ORGANISMS, DEAD (BUT NOT INCLUDING VACCINES
OF 3002); PREPARED BAKING POWDERS:
2102.10.00  - Active yeasts                                    2%
2102.20.00 - Inactive yeasts; other single-cell
            micro-organisms, dead                              2%

2102.30.00  - Prepared baking powders                          2%

2103        SAUCES AND PREPARATIONS THEREFOR; MIXED CONDIMENTS

AND MIXED SEASONINGS; MUSTARD FLOUR AND MEAL AND
PREPARED MUSTARD:
2103.10.00  - Soya sauce                                       Free

2103.20.00  - Tomato ketchup and other tomato sauces           2%

2103.30.00  - Mustard flour and meal and prepared mustard      2%

2103.90.00  - Other                                            2%

2104        SOUPS AND BROTHS AND PREPARATIONS THEREFOR;

HOMOGENISED COMPOSITE FOOD PREPARATIONS:
2104.10.00  - Soups and broths and preparations therefor       5%

2104.20.00  - Homogenised composite food preparations          5%
2105.00.00 ICE CREAM AND OTHER EDIBLE ICE, WHETHER OR NOT
            CONTAINING COCOA                                   5%

2106        FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR

INCLUDED: 2106.10.00 - Protein concentrates and textured protein
            substances                                         10%

DC:5%
2106.90.00  - Other                                            10%

DC:5%
Chapter 22
Beverages, spirits and vinegar Notes. 1.-This Chapter does not cover:

   (a)  Sea water (2501.00.00);

   (b)  Distilled or conductivity water or water of similar purity
        (2851.00.00);

   (c)  Acetic acid of a concentration exceeding 10% by weight of acetic acid

(2915) ;

   (d)  Medicaments of 3003 or 3004; or

   (e)  Perfumery or toilet preparations (Chapter 33). 2.- For the purposes of
        this Chapter and of Chapters 20 and 21, the ''alcoholic strength by
        volume'' shall be determined at a temperature of 20 degrees C. 3.- For
        the purposes of 2202, ''non-alcoholic beverages'' means beverages of
        an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic
        beverages are classified in 2203 to 2206 or 2208 as appropriate.
        Subheading Note. 1.- For the purposes of 2204.10, ''sparkling wine''
        means wine which, when kept at a temperature of 20 degrees C in closed
        containers, has an excess pressure of not less than 300 kpa.
        Additional Notes. 1.- For the purposes of this Chapter, the volume of
        alcohol contained in goods shall be determined at a temperature of 20
        degrees C. 2.- For the purposes of this Chapter and of Chapters 20 and
        21, specific gravity calculations for determining the volume of
        alcohol, or the alcoholic strength by volume, shall be made on the
        basis that, at a temperature of 20 degrees C and in vacuum, the
        specific gravity of ethyl alcohol in relation to water is 0.79067.
2201        WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL

WATERS AND AERATED WATERS, NOT CONTAINING ADDED
SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE
AND SNOW:
2201.10.00  - Mineral waters and aerated waters                2%

2201.90.00  - Other                                            2%

2202        WATERS, INCLUDING MINERAL WATERS AND AERATED

WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING
MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC
BEVERAGES, NOT INCLUDING FRUIT OR VEGETABLE JUICES
OF 2009: 2202.10.00 - Waters, including mineral waters and aerated
waters, containing added sugar or other sweetening
            matter or flavoured                                15%

DC:10%
2202.90.00  - Other                                            15%

DC:10%
2203        BEER MADE FROM MALT:

2203.00.1   - - - Of an alcoholic strength by volume exceeding

1.15% vol: 2203.00.11 - - - - Of an alcoholic strength by volume not
            exceeding 3.8% vol                                 $0.73454/L

NZ:$0.70754/L
PNG:$0.70754/L
FI:$0.70754/L
DC:$0.73454/L,
less 5%; or, if
higher,
$0.70754/L
2203.00.19  - - - - Other                                      $0.83213/L

NZ:$0.80513/L
PNG:$0.80513/L
FI:$0.80513/L
DC:$0.83213/L,
less 5%; or, if
higher,
$0.80513/L
2203.00.90  - - - Other                                        37%

DC:32%
2204        WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES;

GRAPE MUST OTHER THAN THAT OF 2009:
2204.10     - Sparkling wine:
2204.10.10 - - - In which the natural effervescence is
produced solely by secondary fermentation in the
            bottle                                             11%, and

$0.48/L
DC:6%, and
$0.48/L
2204.10.9   - - - Other:
2204.10.91 - - - - Of an alcoholic strength by volume
            exceeding 1.15% vol                                13%, and

$0.65/L
DC:8%, and
$0.65/L
2204.10.99  - - - - Other                                      $0.65/L

DC:$0.65/L,
less 5%
2204.2      - Other wine; grape must with fermentation

prevented or arrested by the addition of alcohol:
2204.21     - - In containers holding 2 L or less:

2204.21.1   - - - Wine which, when kept at a temperature of

20 degrees C in closed containers, has an excess
pressure of not less than 140 kpa: 2204.21.11 - - - - Of an alcoholic strength
by volume
            exceeding 1.15% vol                                13%, and

$0.65/L
DC:8%, and
$0.65/L
2204.21.19  - - - - Other                                      $0.65/L

DC:$0.65/L,
less 5%
2204.21.2   - - - Wine, NSA, of an alcoholic strength by volume

not exceeding 20% vol: 2204.21.21 - - - - Of an alcoholic strength by volume
            exceeding 1.15% vol                                11%, and

$0.25/L
DC:6%, and
$0.25/L
2204.21.29  - - - - Other                                      $0.25/L

DC:$0.25/L,
less 5%
2204.21.30  - - - Wine, NSA                                    11%, and

$0.70/L
NZ:$0.21/L
DC:6%, and
$0.70/L
From 1 July 1988 11%, and
$0.70/L
DC:6%, and
$0.70/L
2204.21.90  - - - Other                                        $0.70/L

NZ:$0.21/L
DC:$0.70/L,
less 5%
From 1 July 1988 $0.70/L
DC:$0.70/L,
less 5%
2204.29     - - Other:

2204.29.1   - - - Wine which, when kept at a temperature of

20 degrees C in closed containers, has an excess
pressure of not less than 140 kpa: 2204.29.11 - - - - Of an alcoholic strength
by volume
            exceeding 1.15% vol                                13%, and

$0.65/L
DC:8%, and
$0.65/L
2204.29.19  - - - - Other                                      $0.65/L

DC:$0.65/L,
less 5%
2204.29.2   - - - Wine, NSA, of an alcoholic strength by volume

exceeding 1.15% vol but not exceeding 20% vol:
2204.29.21  - - - - In containers holding less than 5 L        11%, and

$0.25/L
DC:6%, and
$0.25/L
2204.29.29  - - - - Other                                      16%, and

$0.40/L
DC:11%, and
$0.40/L
2204.29.3   - - - Wine of an alcoholic strength by volume not

exceeding 1.15% vol:
2204.29.31  - - - - In containers holding less than 5 L        $0.25/L

DC:$0.25/L,
less 5%
2204.29.39  - - - - Other                                      $0.40/L

DC:$0.40/L,
less 5%
2204.29.40  - - - Wine, NSA                                    11%, and

$0.70/L
NZ:$0.21/L
DC:6%, and
$0.70/L
From 1 July 1988 11%, and
$0.70/L
DC:6%, and
$0.70/L
2204.29.90  - - - Other                                        $0.70/L

NZ:$0.21/L
DC:$0.70/L,
less 5%
From 1 July 1988 $0.70/L
DC:$0.70/L,
less 5%
2204.30.00  - Other grape must                                 20%

DC:15%
2205        VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED

WITH PLANTS OR AROMATIC SUBSTANCES:
2205.10     - In containers holding 2 L or less:
2205.10.10 - - - Of an alcoholic strength by volume exceeding
            1.15% vol                                          12%, and

$0.25/L
DC:7%, and
$0.25/L
2205.10.90  - - - Other                                        $0.25/L

DC:$0.25/L,
less 5%
2205.90     - Other:
2205.90.10 - - - Of an alcoholic strength by volume exceeding
            1.15% vol                                          12%, and

$0.25/L
DC:7%, and
$0.25/L
2205.90.90  - - - Other                                        $0.25/L

DC:$0.25/L,
less 5%
2206        OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER,

PERRY, MEAD): 2206.00.10 - - - Cider of an alcoholic strength by volume
            exceeding 1.15% vol                                23%, and

$0.30/L
DC:18%, and
$0.30/L
2206.00.90  - - - Other                                        $0.30/L

DC:$0.30/L,
less 5%
2207        UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH

BY VOLUME OF 80% VOL OR HIGHER; ETHYL ALCOHOL AND
OTHER SPIRITS, DENATURED, OF ANY STRENGTH: 2207.10.00 - Undenatured ethyl
alcohol of an alcoholic
            strength by volume of 80% vol or higher            10%, and

$25.49/L
of alcohol
NZ:$25.49/L
of alcohol
PNG:$25.49/L
of alcohol
FI:$25.49/L
of alcohol
DC:5%, and
$25.49/L
of alcohol 2207.20.00 - Ethyl alcohol and other spirits, denatured, of
            any strength                                       10%, and

$25.49/L
of alcohol
NZ:$25.49/L
of alcohol
PNG:$25.49/L
of alcohol
FI:$25.49/L
of alcohol
DC:5%, and
$25.49/L
of alcohol
2208        UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH

BY VOLUME OF LESS THAN 80% VOL; SPIRITS, LIQUEURS
AND OTHER SPIRITUOUS BEVERAGES; COMPOUND ALCOHOLIC
PREPARATIONS OF A KIND USED FOR THE MANUFACTURE OF
BEVERAGES:
2208.10     - Compound alcoholic preparations of a kind used

for the manufacture of beverages: 2208.10.10 - - - Preparations known as
''Angostura aromatic
            bitters''                                          Free

2208.10.90  - - - Other                                        15%

DC:10%
2208.20     - Spirits obtained by distilling grape wine or

grape marc:
2208.20.1   - - - Brandy made wholly from grape wine:
2208.20.11 - - - - Of an alcoholic strength by volume not
            exceeding 57% vol                                  $22.39/L

of alcohol
NZ:$21.19/L
of alcohol
PNG:$21.19/L
of alcohol
FI:$21.19/L
of alcohol
DC:$22.39/L
of alcohol,
less 5%; or,
if higher,
$21.19/L
of alcohol
2208.20.19  - - - - Other                                      $21.39/L

of alcohol
NZ:$21.19/L
of alcohol
PNG:$21.19/L
of alcohol
FI:$21.19/L
of alcohol
DC:$21.39/L
of alcohol,
less 5%; or,
if higher,
$21.19/L
of alcohol
2208.20.9   - - - Other:
2208.20.91 - - - - Of an alcoholic strength by volume not
            exceeding 57% vol                                  $26.33/L

of alcohol
NZ:$24.83
of alcohol
PNG:$24.83/L
of alcohol
FI:$24.83/L
of alcohol
DC:$26.33/L
of alcohol,
less 5%; or,
if higher,
$24.83/L
of alcohol
2208.20.99  - - - - Other                                      $25.33/L

of alcohol
NZ:$24.83/L
of alcohol
PNG:$24.83/L
of alcohol
FI:$24.83/L
of alcohol
DC:$25.33/L
of alcohol,
less 5%; or,
if higher,
$24.83/L
of alcohol
2208.30     - Whiskies:
2208.30.10 - - - Of an alcoholic strength by volume not
            exceeding 57% vol                                  $26.33/L

of alcohol
NZ:$24.83/L
of alcohol
PNG:$24.83/L
of alcohol
FI:$24.83/L
of alcohol
DC:$26.33/L
of alcohol,
less 5%; or,
if higher,
$24.83/L
of alcohol
2208.30.90  - - - Other                                        $25.33/L

of alcohol
NZ:$24.83/L
of alcohol
PNG:$24.83/L
of alcohol
FI:$24.83/L
of alcohol
DC:$25.33/L
of alcohol,
less 5%; or,
if higher,
$24.83/L
of alcohol
2208.40     - Rum and tafia:
2208.40.10 - - - Of an alcoholic strength by volume not
            exceeding 57% vol                                  $26.33/L

of alcohol
NZ:$24.83/L
of alcohol
PNG:$24.83/L
of alcohol
FI:$24.83/L
of alcohol
DC:$26.33/L
of alcohol,
less 5%; or,
if higher,
$24.83/L
of alcohol
2208.40.90  - - - Other                                        $25.33/L

of alcohol
NZ:$24.83/L
of alcohol
PNG:$24.83/L
of alcohol
FI:$24.83/L
of alcohol
DC:$25.33/L
of alcohol,
less 5%; or,
if higher,
$24.83/L
of alcohol
2208.50     - Gin and Geneva:
2208.50.10 - - - Of an alcoholic strength by volume not
            exceeding 57% vol                                  $26.33/L

of alcohol
NZ:$24.83/L
of alcohol
PNG:$24.83/L
of alcohol
FI:$24.83/L
of alcohol
DC:$26.33/L
of alcohol,
less 5%; or,
if higher,
$24.83/L
of alcohol
2208.50.90  - - - Other                                        $25.33/L

of alcohol
NZ:$24.83/L
of alcohol
PNG:$24.83/L
of alcohol
FI:$24.83/L
of alcohol
DC:$25.33/L
of alcohol,
less 5%; or,
if higher,
$24.83/L
of alcohol
2208.90     - Other:
2208.90.10 - - - Of an alcoholic strength by volume not
            exceeding 57% vol                                  $26.33/L

of alcohol
NZ:$24.83/L
of alcohol
PNG:$24.83/L
of alcohol
FI:$24.83/L
of alcohol
DC:$26.33/L
of alcohol,
less 5%; or,
if higher,
$24.83/L
of alcohol
2208.90.90  - - - Other                                        $25.33/L

of alcohol
NZ:$24.83/L
of alcohol
PNG:$24.83/L
of alcohol
FI:$24.83/L
of alcohol
DC:$25.33/L
of alcohol,
less 5%; or,
if higher,
$24.83/L
of alcohol 2209.00.00 VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM
            ACETIC ACID                                        2%

Chapter 23
Residues and waste from the food industries; prepared animal fodder Note. 1.-
2309 includes products of a kind used in animal feeding, not elsewhere
specified or included, obtained by processing vegetable or animal materials to
such an extent that they have lost the essential characteristics of the
original material, other than vegetable waste, vegetable residues and
by-products of such processing.
2301        FLOURS, MEALS AND PELLETS, OF MEAT OR MEAT OFFAL,

OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER
AQUATIC INVERTEBRATES, UNFIT FOR HUMAN CONSUMPTION;
GREAVES: 2301.10.00 - Flours, meals and pellets, of meat or meat offal;
            greaves                                            2%
2301.20.00 - Flours, meals and pellets, of fish or of
crustaceans, molluscs or other aquatic
            invertebrates                                      2%

2302        BRAN, SHARPS AND OTHER RESIDUES, WHETHER OR NOT IN

THE FORM OF PELLETS, DERIVED FROM THE SIFTING,
MILLING OR OTHER WORKING OF CEREALS OR OF
LEGUMINOUS PLANTS:
2302.10.00  - Of maize (corn)                                  2%

2302.20.00  - Of rice                                          2%

2302.30.00  - Of wheat                                         2%

2302.40.00  - Of other cereals                                 2%

2302.50.00  - Of leguminous plants                             2%

2303        RESIDUES OF STARCH MANUFACTURE AND SIMILAR

RESIDUES, BEET-PULP, BAGASSE AND OTHER WASTE OF
SUGAR MANUFACTURE, BREWING OR DISTILLING DREGS AND
WASTE, WHETHER OR NOT IN THE FORM OF PELLETS: 2303.10.00 - Residues of starch
manufacture and similar
            residues                                           2%
2303.20.00 - Beet-pulp, bagasse and other waste of sugar
            manufacture                                        2%

2303.30.00  - Brewing or distilling dregs and waste            2%
2304.00.00 OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT
GROUND OR IN THE FORM OF PELLETS, RESULTING FROM
            THE EXTRACTION OF SOYA-BEAN OIL                    Free
2305.00.00 OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT
GROUND OR IN THE FORM OF PELLETS, RESULTING FROM
            THE EXTRACTION OF GROUND-NUT OIL                   Free

2306        OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT

GROUND OR IN THE FORM OF PELLETS, RESULTING FROM
THE EXTRACTION OF VEGETABLE FATS OR OILS, OTHER
THAN THOSE OF 2304.00.00 or 2305.00.00:
2306.10.00  - Of cotton seeds                                  Free

2306.20.00  - Of linseed                                       Free

2306.30.00  - Of sunflower seeds                               Free

2306.40.00  - Of rape or colza seeds                           Free

2306.50.00  - Of coconut or copra                              Free

2306.60.00  - Of palm nuts or kernels                          Free

2306.90.00  - Other                                            Free

2307.00.00  WINE LEES; ARGOL                                   2%

2308        VEGETABLE MATERIALS AND VEGETABLE WASTE, VEGETABLE

RESIDUES AND BY-PRODUCTS, WHETHER OR NOT IN THE
FORM OF PELLETS, OF A KIND USED IN ANIMAL FEEDING,
NOT ELSEWHERE SPECIFIED OR INCLUDED:
2308.10.00  - Acorns and horse-chestnuts                       2%

2308.90.00  - Other                                            2%

2309        PREPARATIONS OF A KIND USED IN ANIMAL FEEDING:

2309.10.00  - Dog or cat food, put up for retail sale          2%

2309.90.00  - Other                                            2%

2309.90.00  - Other                                            2%

Chapter 24
Tobacco and manufactured tobacco substitutes Note. 1.- This Chapter does not
cover medicinal cigarettes (Chapter 30). Additional Note. 1.- For the purposes
of 2402 and 2403, the weight by reference to which duty is to be calculated is
the weight of the goods and any cards, tags and bands or like attachment
imported with, and to be sold with, the goods.
2401        UNMANUFACTURED TOBACCO; TOBACCO REFUSE:

2401.10     - Tobacco, not stemmed/stripped:

2401.10.1   - - - For use, other than in the manufacture of

snuff, by a person who is a manufacturer for the
purposes of the Excise Act 1901: 2401.10.11 - - - - For use in the manufacture
of cigars,
            cheroots or cigarillos                             Free
2401.10.12 - - - - For use in the manufacture of cigarettes or
of fine cut tobacco suitable for the manufacture of
            cigarettes                                         $1.42/kg

DC:$1.42/kg,
less 5% 2401.10.13 - - - - For use in the manufacture of tobacco, NSA $1.07/kg
DC:$1.07/kg,
less 5%
2401.10.90  - - - Other                                        $1.99/kg

DC:$1.99/kg,
less 5%
2401.20     - Tobacco, partly or wholly stemmed/stripped:

2401.20.1   - - - For use, other than in the manufacture of

snuff, by a person who is a manufacturer for the
purposes of the Excise Act 1901: 2401.20.11 - - - - For use in the manufacture
of cigars,
            cheroots or cigarillos                             Free
2401.20.12 - - - - For use in the manufacture of cigarettes or
of fine cut tobacco suitable for the manufacture of
            cigarettes                                         $1.42/kg

DC:$1.42/kg,
less 5% 2401.20.13 - - - - For use in the manufacture of tobacco, NSA $1.07/kg
DC:$1.07/kg,
less 5%
2401.20.90  - - - Other                                        $1.99/kg

DC:$1.99/kg,
less 5%
2401.30.00  - Tobacco refuse                                   $1.99/kg

DC:$1.99/kg,
less 5%
2402        CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF

TOBACCO OR OF TOBACCO SUBSTITUTES: 2402.10.00 - Cigars, cheroots and
cigarillos, containing
            tobacco                                            $43.16/kg

NZ:$43.16/kg
PNG:$39.35/kg
FI:$39.35/kg
DC:$43.16/kg,
less 5%; or,
if higher,
$39.35/kg
2402.20.00  - Cigarettes containing tobacco                    $41.79/kg

NZ:$41.79/kg
PNG:$39.35/kg
FI:$39.35/kg
DC:$41.79/kg,
less 5%; or,
if higher,
$39.35/kg
2402.90.00  - Other                                            2%

2403        OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO

SUBSTITUTES; ''HOMOGENISED'' OR ''RECONSTITUTED''
TOBACCO; TOBACCO EXTRACTS AND ESSENCES:
2403.10     - Smoking tobacco, whether or not containing

tobacco substitutes in any proportion: 2403.10.10 - - - Fine cut, suitable for
the manufacture of
            cigarettes, not put up for retail sale             $41.79/kg

NZ:$41.79/kg
PNG:$39.35/kg
FI:$39.35/kg
DC:$41.79/kg,
less 5%; or,
if higher,
$39.35/kg
2403.10.90  - - - Other                                        15%, and

$39.35/kg
NZ:$39.35/kg;
or, if higher,
5%, and
$39.13/kg
PNG:$39.35/kg
FI:$39.35/kg
DC:10%, and
$39.35/kg
2403.9      - Other:

2403.91.00  - - ''Homogenised'' or ''reconstituted'' tobacco   The rate

of duty
set out
in this
column in
the tariff
classification
that
would apply
to the
tobacco if
it were
unmanufactured
tobacco
DC:The rate
of duty in
relation to
which ''DC''
is specified
set out in
this column
in the tariff
classification
that
would apply
to the
tobacco if
it were
unmanufactured
tobacco
2403.99     - - Other:

2403.99.10  - - - Not containing tobacco                       2%

2403.99.20  - - - Snuff                                        15%, and

$1.16/kg
NZ:5%, and
$1.16/kg
PNG:$1.16/kg
FI:$1.16/kg
DC:10%, and
$1.16/kg
2403.99.90  - - - Other                                        15%, and

$39.35/kg
NZ:$39.35/kg;
or, if higher,
5%, and
$39.13/kg
PNG:$39.35/kg
FI:$39.35/kg
DC:10%, and
$39.35/kg
Section V
Mineral products
Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and
cement Notes. 1.- Except where their context or Note 4 to this Chapter
otherwise requires, the headings of this Chapter cover only products which are
in the crude state or which have been washed (even with chemical substances
eliminating the impurities without changing the structure of the product),
crushed, ground, powdered, levigated, sifted, screened, concentrated by
flotation, magnetic separation or other mechanical or physical processes
(except crystallisation), but not products which have been roasted, calcined,
obtained by mixing or subjected to processing beyond that mentioned in each
heading.
The products of this Chapter may contain an added anti-dusting agent, provided
that such addition does not render the product particularly suitable for
specific use rather than for general use. 2.- This Chapter does not cover:

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

   (b)  Earth colours containing 70% or more by weight of combined iron
evaluated as
Fe;i2O;i3 (2821);

   (c)  Medicaments or other products of Chapter 30;

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

   (e)  Setts, curbstones or flagstones (6801.00.00); mosaic cubes or the like

(6802) ; roofing, facing or damp course slates (6803.00.00);

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

   (g)  Cultured crystals (other than optical elements) weighing not less than
2.5 g each, of sodium chloride or of magnesium oxide, of 3823; optical
elements of sodium chloride or of magnesium oxide (9001);

   (h)  Billiard chalks (9504); or
(ij)Writing or drawing chalks or tailors' chalks (9609). 3.- Any products
classifiable in 2517 and any other heading of the Chapter are to be classified
in 2517. 4.- 2530 applies, inter alia, to: vermiculite, perlite and chlorites,
unexpanded; earth colours, whether or not calcined or mixed together; natural
micaceous iron oxides; meerschaum (whether or not in polished pieces); amber;
agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or
similar forms, not worked after moulding; jet; strontianite (whether or not
calcined), other than strontium oxide; broken pottery. 2501.00.00 SALT
(INCLUDING TABLE SALT AND DENATURED SALT) AND
PURE SODIUM CHLORIDE, WHETHER OR NOT IN AQUEOUS
            SOLUTION; SEA WATER                                2%

2502.00.00  UNROASTED IRON PYRITES                             2%

2503        SULPHUR OF ALL KINDS, OTHER THAN SUBLIMED SULPHUR,

PRECIPITATED SULPHUR AND COLLOIDAL SULPHUR:
2503.10.00  - Crude or unrefined sulphur                       Free

2503.90.00  - Other                                            Free

2504        NATURAL GRAPHITE:

2504.10.00  - In powder or in flakes                           Free

2504.90.00  - Other                                            Free

2505        NATURAL SANDS OF ALL KINDS, WHETHER OR NOT

COLOURED, OTHER THAN METAL-BEARING SANDS OF CHAPTER
26:
2505.10.00  - Silica sands and quartz sands                    2%

2505.90.00  - Other                                            2%

2506        QUARTZ (OTHER THAN NATURAL SANDS); QUARTZITE,

WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY
SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A
RECTANGULAR (INCLUDING SQUARE) SHAPE:
2506.10.00  - Quartz                                           2%

2506.2      - Quartzite:

2506.21.00  - - Crude or roughly trimmed                       2%

2506.29.00  - - Other                                          2%
2507.00.00 KAOLIN AND OTHER KAOLINIC CLAYS, WHETHER OR NOT
            CALCINED                                           2%

2508        OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF 6806),

ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT
CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS:
2508.10.00  - Bentonite                                        2%

2508.20.00  - Decolourising earths and fuller's earth          2%

2508.30.00  - Fire-clay                                        2%

2508.40.00  - Other clays                                      2%

2508.50.00  - Andalusite, kyanite and sillimanite              2%

2508.60.00  - Mullite                                          2%

2508.70.00  - Chamotte or dinas earths                         2%

2509.00.00  CHALK                                              10%

DC:5%
2510        NATURAL CALCIUM PHOSPHATES, NATURAL ALUMINIUM

CALCIUM PHOSPHATES AND PHOSPHATIC CHALK:
2510.10.00  - Unground                                         Free

2510.20.00  - Ground                                           Free

2511        NATURAL BARIUM SULPHATE (BARYTES); NATURAL BARIUM

CARBONATE (WITHERITE), WHETHER OR NOT CALCINED,
OTHER THAN BARIUM OXIDE OF 2816:
2511.10.00  - Natural barium sulphate (barytes)                2%

2511.20.00  - Natural barium carbonate (witherite)             2%
2512.00.00 SILICEOUS FOSSIL MEALS (FOR EXAMPLE, KIESELGUHR,
TRIPOLITE AND DIATOMITE) AND SIMILAR SILICEOUS
EARTHS, WHETHER OR NOT CALCINED, OF AN APPARENT
            SPECIFIC GRAVITY OF 1 OR LESS                      2%

2513        PUMICE STONE; EMERY; NATURAL CORUNDUM, NATURAL

GARNET AND OTHER NATURAL ABRASIVES, WHETHER OR NOT
HEAT-TREATED:
2513.1      - Pumice stone:
2513.11.00 - - Crude or in irregular pieces, including crushed
            pumice (''bimskies'')                              Free

2513.19.00  - - Other                                          Free

2513.2      - Emery, natural corundum, natural garnet and other

natural abrasives:
2513.21.00  - - Crude or in irregular pieces                   Free

2513.29.00  - - Other                                          Free
2514.00.00 SLATE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY
CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS
            OF A RECTANGULAR (INCLUDING SQUARE) SHAPE          10%

DC:5%
2515        MARBLE, TRAVERTINE, ECAUSSINE AND OTHER CALCAREOUS

MONUMENTAL OR BUILDING STONE OF AN APPARENT
SPECIFIC GRAVITY OF 2.5 OR MORE, AND ALABASTER,
WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY
SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A
RECTANGULAR (INCLUDING SQUARE) SHAPE:
2515.1      - Marble and travertine:

2515.11.00  - - Crude or roughly trimmed                       15%

DC:10% 2515.12.00 - - Merely cut, by sawing or otherwise, into blocks
or slabs of a rectangular (including square) shape 15%
DC:10% 2515.20.00 - Ecaussine and other calcareous monumental or
            building stone; alabaster                          15%

DC:10%
2516        GRANITE, PORPHYRY, BASALT, SANDSTONE AND OTHER

MONUMENTAL OR BUILDING STONE, WHETHER OR NOT
ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR
OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR
(INCLUDING SQUARE) SHAPE:
2516.1      - Granite:

2516.11.00  - - Crude or roughly trimmed                       2%
2516.12.00 - - Merely cut, by sawing or otherwise, into blocks
or slabs of a rectangular (including square) shape 15%
DC:10%
2516.2      - Sandstone:

2516.21.00  - - Crude or roughly trimmed                       2%
2516.22.00 - - Merely cut, by sawing or otherwise, into blocks
or slabs of a rectangular (including square) shape 15%
DC:10%
2516.90.00  - Other monumental or building stone               2%

2517        PEBBLES, GRAVEL, BROKEN OR CRUSHED STONE, OF A KIND

COMMONLY USED FOR CONCRETE AGGREGATES, FOR ROAD
METALLING OR FOR RAILWAY OR OTHER BALLAST, SHINGLE
AND FLINT, WHETHER OR NOT HEAT-TREATED; MACADAM OF
SLAG, DROSS OR SIMILAR INDUSTRIAL WASTE, WHETHER OR
NOT INCORPORATING THE MATERIALS CITED IN THE FIRST
PART OF THE HEADING; TARRED MACADAM; GRANULES,
CHIPPINGS AND POWDER, OF STONES OF 2515 OR 2516,
WHETHER OR NOT HEAT-TREATED: 2517.10.00 - Pebbles, gravel, broken or crushed
stone, of a
kind commonly used for concrete aggregates, for
road metalling or for railway or other ballast,
            shingle and flint, whether or not heat-treated     2%
2517.20.00 - Macadam of slag, dross or similar industrial
waste, whether or not incorporating the materials
            cited in 2517.10.00                                2%

2517.30.00  - Tarred macadam                                   2%

2517.4      - Granules, chippings and powder, of stones of 2515

or 2516, whether or not heat-treated:
2517.41.00  - - Of marble                                      2%

2517.49.00  - - Other                                          2%

2518        DOLOMITE, WHETHER OR NOT CALCINED; DOLOMITE ROUGHLY

TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO
BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE)
SHAPE; AGGLOMERATED DOLOMITE (INCLUDING TARRED
DOLOMITE):
2518.10.00  - Dolomite not calcined                            2%

2518.20.00  - Calcined dolomite                                2%
2518.30.00 - Agglomerated dolomite (including tarred dolomite)
2%
2519        NATURAL MAGNESIUM CARBONATE (MAGNESITE); FUSED

MAGNESIA; DEAD-BURNED (SINTERED) MAGNESIA, WHETHER
OR NOT CONTAINING SMALL QUANTITIES OF OTHER OXIDES
ADDED BEFORE SINTERING; OTHER MAGNESIUM OXIDE,
WHETHER OR NOT PURE:
2519.10.00  - Natural magnesium carbonate (magnesite)          2%

2519.90.00  - Other                                            2%

2520        GYPSUM; ANHYDRITE; PLASTERS (CONSISTING OF CALCINED

GYPSUM OR CALCIUM SULPHATE) WHETHER OR NOT
COLOURED, WITH OR WITHOUT SMALL QUANTITIES OF
ACCELERATORS OR RETARDERS:
2520.10.00  - Gypsum; anhydrite                                2%

2520.20.00  - Plasters                                         2%
2521.00.00 LIMESTONE FLUX; LIMESTONE AND OTHER CALCAREOUS
STONE, OF A KIND USED FOR THE MANUFACTURE OF LIME
            OR CEMENT                                          2%

2522        QUICKLIME, SLAKED LIME AND HYDRAULIC LIME, OTHER

THAN CALCIUM OXIDE AND HYDROXIDE OF 2825:
2522.10.00  - Quicklime                                        2%

2522.20.00  - Slaked lime                                      2%

2522.30.00  - Hydraulic lime                                   2%

2523        PORTLAND CEMENT, ALUMINOUS CEMENT (''CIMENT

FONDU''), SLAG CEMENT, SUPERSULPHATE CEMENT AND
SIMILAR HYDRAULIC CEMENTS, WHETHER OR NOT COLOURED
OR IN THE FORM OF CLINKERS:
2523.10.00  - Cement clinkers                                  2%

2523.2      - Portland cement:
2523.21.00 - - White cement, whether or not artificially
            coloured                                           2%

2523.29.00  - - Other                                          2%

2523.30.00  - Aluminous cement (''ciment fondu'')              15%

DC:10%
2523.90.00  - Other hydraulic cements                          15%

DC:10%
2524.00.00  ASBESTOS                                           Free

2525        MICA, INCLUDING SPLITTINGS; MICA WASTE:
2525.10.00 - Crude mica and mica rifted into sheets or
            splittings                                         10%

DC:5%
2525.20.00  - Mica powder                                      10%

DC:5%
2525.30.00  - Mica waste                                       10%

DC:5%
2526        NATURAL STEATITE, WHETHER OR NOT ROUGHLY TRIMMED OR

MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR
SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE;
TALC:
2526.10.00  - Not crushed, not powdered                        10%

DC:5%
2526.20.00  - Crushed or powdered                              10%

DC:5%
2527.00.00  NATURAL CRYOLITE; NATURAL CHIOLITE                 2%

2528        NATURAL BORATES AND CONCENTRATES THEREOF (WHETHER

OR NOT CALCINED), BUT NOT INCLUDING BORATES
SEPARATED FROM NATURAL BRINE; NATURAL BORIC ACID
CONTAINING NOT MORE THAN 85% OF H;i3BO;i3
CALCULATED ON THE DRY WEIGHT:
2528.10.00  - Natural sodium borates                           2%

2528.90.00  - Other                                            2%

2529        FELSPAR; LEUCITE; NEPHELINE AND NEPHELINE SYENITE;

FLUORSPAR:
2529.10.00  - Felspar                                          Free

2529.2      - Fluorspar:
2529.21.00 - - Containing by weight 97% or less of calcium
            fluoride                                           Free
2529.22.00 - - Containing by weight more than 97% of calcium
            fluoride                                           Free

2529.30.00  - Leucite; nepheline and nepheline syenite         Free

2530        MINERAL SUBSTANCES NOT ELSEWHERE SPECIFIED OR

INCLUDED:
2530.10.00  - Vermiculite, perlite and chlorites, unexpanded   2%
2530.20.00 - Kieserite, epsomite (natural magnesium sulphates)
2%
2530.30.00  - Earth colours                                    2%

2530.40.00  - Natural micaceous iron oxides                    2%

2530.90.00  - Other                                            2%

Chapter 26
Ores, slag and ash Notes. 1.- This Chapter does not cover:

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

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

   (c)  Basic slag of Chapter 31;

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

   (e)  Waste or scrap of precious metal or of metal clad with precious metal

(7112) ; or

   (f)  Copper, nickel or cobalt mattes produced by any process of smelting
(Section XV). 2.- For the purposes of 2601 to 2617, ''ores'' means minerals of
mineralogical species actually used in the metallurgical industry for the
extraction of mercury, of the metals of 2844 or of the metals of Section XIV
or XV, even if they are intended for non-metallurgical purposes. 2601 to 2617
do not, however, include minerals which have been submitted to processes not
normal to the metallurgical industry. 3.- 2620 applies only to ash and
residues of a kind used in industry either for the extraction of metals or as
a basis for the manufacture of chemical compounds of metals.
2601        IRON ORES AND CONCENTRATES, INCLUDING ROASTED IRON

PYRITES:
2601.1      - Iron ores and concentrates, other than roasted

iron pyrites:
2601.11.00  - - Non-agglomerated                               2%

2601.12.00  - - Agglomerated                                   2%

2601.20.00  - Roasted iron pyrites                             2%
2602.00.00 MANGANESE ORES AND CONCENTRATES, INCLUDING
MANGANIFEROUS IRON ORES AND CONCENTRATES WITH A
MANGANESE CONTENT OF 20% OR MORE, CALCULATED ON THE
            DRY WEIGHT                                         2%

2603.00.00  COPPER ORES AND CONCENTRATES                       2%

2604.00.00  NICKEL ORES AND CONCENTRATES                       2%

2605.00.00  COBALT ORES AND CONCENTRATES                       2%

2606.00.00  ALUMINIUM ORES AND CONCENTRATES                    2%

2607.00.00  LEAD ORES AND CONCENTRATES                         2%

2608.00.00  ZINC ORES AND CONCENTRATES                         2%

2609.00.00  TIN ORES AND CONCENTRATES                          2%

2610.00.00  CHROMIUM ORES AND CONCENTRATES                     2%

2611.00.00  TUNGSTEN ORES AND CONCENTRATES                     2%

2612        URANIUM OR THORIUM ORES AND CONCENTRATES:

2612.10.00  - Uranium ores and concentrates                    2%

2612.20.00  - Thorium ores and concentrates                    2%

2613        MOLYBDENUM ORES AND CONCENTRATES:

2613.10.00  - Roasted                                          2%

2613.90.00  - Other                                            2%

2614.00.00  TITANIUM ORES AND CONCENTRATES                     2%

2615        NIOBIUM, TANTALUM, VANADIUM OR ZIRCONIUM ORES AND

CONCENTRATES:
2615.10.00  - Zirconium ores and concentrates                  2%

2615.90.00  - Other                                            2%

2616        PRECIOUS METAL ORES AND CONCENTRATES:

2616.10.00  - Silver ores and concentrates                     2%

2616.90.00  - Other                                            2%

2617        OTHER ORES AND CONCENTRATES:

2617.10.00  - Antimony ores and concentrates                   2%

2617.90.00  - Other                                            2%
2618.00.00 GRANULATED SLAG (SLAG SAND) FROM THE MANUFACTURE OF
            IRON OR STEEL                                      2%
2619.00.00 SLAG, DROSS (OTHER THAN GRANULATED SLAG), SCALINGS
AND OTHER WASTE FROM THE MANUFACTURE OF IRON OR
            STEEL                                              2%

2620        ASH AND RESIDUES (OTHER THAN FROM THE MANUFACTURE

OF IRON OR STEEL), CONTAINING METALS OR METALLIC
COMPOUNDS:
2620.1      - Containing mainly zinc:

2620.11.00  - - Hard zinc spelter                              2%

2620.19.00  - - Other                                          2%

2620.20.00  - Containing mainly lead                           2%

2620.30.00  - Containing mainly copper                         2%

2620.40.00  - Containing mainly aluminium                      2%

2620.50.00  - Containing mainly vanadium                       2%

2620.90.00  - Other                                            2%

2621.00.00  OTHER SLAG AND ASH, INCLUDING SEAWEED ASH (KELP)   2%

Chapter 27 Mineral fuels, mineral oils and products of their distillation;
bituminous substances; mineral waxes Notes. 1.- This Chapter does not cover:

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

   (b)  Medicaments of 3003 or 3004; or

   (c)  Mixed unsaturated hydrocarbons of 3301, 3302 or 3805. 2.- References
        in 2710 to ''petroleum oils and oils obtained from bituminous
        minerals'' include not only petroleum oils and oils obtained from
        bituminous minerals but also similar oils, as well as those consisting
        mainly of mixed unsaturated hydrocarbons, obtained by any process,
        provided that the weight of the non-aromatic constituents exceeds that
        of the aromatic constituents. However, the references do not include
        liquid synthetic polyolefins of which less than 60% by volume distils
        at 300 degrees C, after conversion to 101.3 kPa when a
        reduced-pressure distillation method is used (Chapter 39). Subheading
        Notes. 1.- For the purposes of 2701.11.00, ''anthracite'' means coal
        having a volatile matter limit (on a dry, mineral-matter-free basis)
        not exceeding 14%. 2.- For the purposes of 2701.12.00, ''bituminous
        coal'' means coal having a volatile matter limit (on a dry,
        mineral-matter-free basis) exceeding 14% and a calorific value limit
        (on a moist, mineral-matter-free basis) equal to or greater than 5 833
        kcal/kg. 3.- For the purposes of 2707.10.00, 2707.20.00, 2707.30.00,
        2707.40.00 and 2707.60.00, ''benzole'', ''toluole'', ''xylole'',
        ''naphthalene'' and ''phenols'' apply to products which contain more
        than 50% by weight of benzene, toluene, xylene, naphthalene or
        phenols, respectively.
2701        COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS

MANUFACTURED FROM COAL:
2701.1      - Coal, whether or not pulverised, but not

agglomerated:
2701.11.00  - - Anthracite                                     2%

2701.12.00  - - Bituminous coal                                2%

2701.19.00  - - Other coal                                     2%
2701.20.00 - Briquettes, ovoids and similar solid fuels
            manufactured from coal                             2%

2702        LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING

JET: 2702.10.00 - Lignite, whether or not pulverised, but not
            agglomerated                                       2%

2702.20.00  - Agglomerated lignite                             2%
2703.00.00 PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT
            AGGLOMERATED                                       2%
2704.00.00 COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT,
            WHETHER OR NOT AGGLOMERATED; RETORT CARBON         2%
2705.00.00 COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR
GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS
            HYDROCARBONS                                       5%
2706.00.00 TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT,
AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED
OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED
            TARS                                               15%

DC:10%
2707        OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH

TEMPERATURE COAL TAR; SIMILAR PRODUCTS IN WHICH THE
WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF
THE NON-AROMATIC CONSTITUENTS:
2707.10.00  - Benzole                                          2%

2707.20.00  - Toluole                                          2%

2707.30.00  - Xylole                                           2%

2707.40.00  - Naphthalene                                      2%

2707.50     - Other aromatic hydrocarbon mixtures of which 65%

or more by volume (including losses) distils at
250 degrees C by the ASTM D 86 method: 2707.50.10 - - - For use as fuel in
internal combustion
            engines                                            $0.18720/L

NZ:$0.18720/L
PNG:$0.18720/L
FI:$0.18720/L
DC:$0.18720/L
2707.50.90  - - - Other                                        2%

2707.60.00  - Phenols                                          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2707.9      - Other:

2707.91.00  - - Creosote oils                                  15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2707.99.00  - - Other                                          2%

2708        PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR

FROM OTHER MINERAL TARS:
2708.10.00  - Pitch                                            15%

DC:10%
2708.20.00  - Pitch coke                                       15%

DC:10% 2709.00.00 PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS
            MINERALS, CRUDE                                    Free

2710        PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS

MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT
ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY
WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS
OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING
THE BASIC CONSTITUENTS OF THE PREPARATIONS:
2710.00.10  - - - Crudes, topped or enriched                   Free
2710.00.20 - - - Goods, as follows:

   (a)  automotive diesel oil;

   (b)  industrial diesel fuel;
                (c) marine diesel fuel                         $0.18720/L

NZ:$0.18720/L
PNG:$0.18720/L
FI:$0.18720/L
DC:$0.18720/L 2710.00.30 - - - Goods, as follows:

   (a)  fuel oil;

   (b)  heating oil;

   (c)  lighting kerosene;
               (d) power kerosene                              $0.03883/L

NZ:$0.03883/L
PNG:$0.03883/L
FI:$0.03883/L
DC:$0.03883/L
2710.00.40  - - - Kerosene for use in aircraft                 $0.14969/L

NZ:$0.14969/L
PNG:$0.14969/L
FI:$0.14969/L
DC:$0.14969/L
2710.00.5   - - - Gasoline and other oils having a flash point

of less than 23 degrees C when tested in an Abel
(closed test) apparatus:
2710.00.51  - - - - For use in aircraft                        $0.15759/L

NZ:$0.15759/L
PNG:$0.15759/L
FI:$0.15759/L
DC:$0.15759/L 2710.00.52 - - - - For use in internal combustion engines, NSA
$0.18720/L
NZ:$0.18720/L
PNG:$0.18720/L
FI:$0.18720/L
DC:$0.18720/L
2710.00.59  - - - - For other uses                             2%

2710.00.90  - - - Other                                        Free

2711        PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS:

2711.1      - Liquefied:

2711.11.00  - - Natural gas                                    5%

2711.12.00  - - Propane                                        5%

2711.13.00  - - Butanes                                        5%

2711.14.00  - - Ethylene, propylene, butylene and butadiene    5%

2711.19.00  - - Other                                          5%

2711.2      - In gaseous state:

2711.21.00  - - Natural gas                                    5%

2711.29.00  - - Other                                          5%

2712        PETROLEUM JELLY; PARAFFIN WAX, MICRO- CRYSTALLINE

PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE WAX,
PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS
OBTAINED BY SYNTHESIS OR BY OTHER PROCESSES,
WHETHER OR NOT COLOURED:
2712.10.00  - Petroleum jelly                                  2%
2712.20.00 - Paraffin wax containing by weight less than 0.75%
            of oil                                             2%

2712.90.00  - Other                                            2%

2713        PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER

RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM
BITUMINOUS MINERALS:
2713.1      - Petroleum coke:

2713.11.00  - - Not calcined                                   2%

2713.12.00  - - Calcined                                       2%

2713.20.00  - Petroleum bitumen                                2%
2713.90.00 - Other residues of petroleum oils or of oils
            obtained from bituminous minerals                  2%

2714        BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL

SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC
ROCKS:
2714.10.00  - Bituminous or oil shale and tar sands            2%

2714.90.00  - Other                                            2%
2715.00.00 BITUMINOUS MIXTURES BASED ON NATURAL ASPHALT, ON
NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON MINERAL
TAR OR ON MINERAL TAR PITCH (FOR EXAMPLE,
            BITUMINOUS MASTICS, CUT-BACKS)                     10%

DC:5%
CAN:5%
Section VI
Products of the chemical or allied industries Notes. 1.-(a) Goods (other than
radioactive ores) answering to a description in 2844 or 2845 are to be
classified in those headings and in no other heading of this Schedule.

   (b)  Subject to paragraph (a) above, goods answering to a description in
        2843 or 2846 are to be classified in those headings and in no other
        heading of this Section. 2.- Subject to Note 1 above, goods
        classifiable in 3004, 3005, 3006, 3212, 3303.00.00, 3304, 3305, 3306,
        3307, 3506, 3707 or 3808 by reason of being put up in measured doses
        or for retail sale are to be classified in those headings and in no
        other heading of this Schedule. 3.- Goods put up in sets consisting of
        two or more separate constituents, some or all of which fall in this
        Section and are intended to be mixed together to obtain a product of
        Section VI or VII, are to be classified in the heading appropriate to
        that product, provided that the constituents are:

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

   (b)  presented together; and

   (c)  identifiable, whether by their nature or by the relative proportions
        in which they are present, as being complementary one to another.
        Additional Note. 1.- In this Section, ''ethylene oxide derivative''
        means a substance that contains in its chemical structure an
        oxyethylene group, that is to say, a group having the configuration as
        follows 'X-CH;i2-CH;i2-0-' (where X is an atom other than carbon),
        that results from or may be produced by the introduction of ethylene
        oxide into the synthesis or production of that substance.
Chapter 28
Inorganic chemicals; organic or inorganic compounds
of precious metals, of rare-earth metals,
of radioactive elements or of isotopes Notes. 1.- Except where the context
otherwise requires, the headings of this Chapter apply only to:

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

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

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

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

   (e)  The products mentioned in (a), (b), (c) or (d) above with an added
        anti-dusting agent or a colouring substance added to facilitate their
        identification or for safety reasons, provided that the additions do
        not render the product particularly suitable for specific use rather
        than for general use. 2.- In addition to dithionites and
        sulphoxylates, stabilised with organic substances (2831), carbonates
        and peroxocarbonates of inorganic bases (2836), cyanides, cyanide
        oxides and complex cyanides of inorganic bases (2837), fulminates,
        cyanates and thiocyanates, of inorganic bases (2838.00.00), organic
        products included in 2843 to 2846 and carbides (2849), only the
        following compounds of carbon are to be classified in this Chapter:

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

   (b)  Halide oxides of carbon (2812);

   (c)  Carbon disulphide (2813);

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

   (e)  Hydrogen peroxide, solidified with urea (2847.00.00), carbon
        oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and
        cyanamide and its metallic derivatives (2851.00.00) other than calcium
        cyanamide, whether or not pure (Chapter 31). 3.- Subject to the
        provisions of Note 1 to Section VI, this Chapter does not cover:

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

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

   (c)  Products mentioned in Note 2, 3, 4 or 5 to Chapter 31;

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

   (e)  Artificial graphite (3801); products put up as charges for
        fire-extinguishers or put up in fire-extinguishing grenades, of 3813;
        ink removers put up in packings for retail sale, of 3823; cultured
        crystals (other than optical elements) weighing not less than 2.5 g
        each, of the halides of the alkali or alkaline-earth metals, of 3823;

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

   (g)  The metals, whether or not pure, or metal alloys of Section XV; or

   (h)  Optical elements, for example, of the halides of the alkali or
        alkaline-earth metals (9001). 4.- Chemically defined complex acids
        consisting of a non-metal acid of Sub-Chapter II and a metallic acid
        of sub-Chapter IV are to be classified in 2811. 5.- 2826 to 2842 apply
        only to metallic or ammonium salts or peroxysalts.
Except where the context otherwise requires, double or complex salts are to be
classified in 2842. 6.- 2844 applies only to:

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

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

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

   (d)  Alloys, dispersions (including cermets), ceramic products and mixtures
        containing these elements or isotopes or inorganic or organic
        compounds thereof and having a specific radioactivity exceeding 0.002
        microcurie per gram;

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

   (f)  Radioactive residues whether or not usable.
For the purposes of this Note and 2844 and 2845, ''isotopes'', refers to:
- individual nuclides, excluding, however, those existing in nature in the
monoisotopic state;
- mixtures of isotopes of one and the same element, enriched in one or several
of the said isotopes, that is, elements of which the natural isotopic
composition has been artificially modified. 7.- 2848 includes copper phosphide
(phosphor copper) containing morethan 15% by weight of phosphorus. 8.-
Chemical elements (for example, silicon and selenium) doped for use in
electronics are to be classified in this Chapter, provided that they are in
forms unworked as drawn, or in the form of cylinders or rods. When cut in the
form of discs, wafers or similar forms, they fall in 3818.00.00. Additional
Note. 1.- Notwithstanding Note 1 to this chapter, the following products are
classified in this Chapter even when they are not separate chemical elements
nor separate chemically defined compounds:

   (a)  Colloidal sulphur (2802.00.00);

   (b)  Carbon blacks (2803.00.00);

   (c)  Oleum (2807.00.00);

   (d)  Sulphonitric acids (2808.00.00);

   (e)  Polyphosphoric acids (2809);

   (f)  Phosphorus trisulphide (2813);

   (g)  Earth colours containing 70% or more by weight of combined iron
        evaluated as Fe;i20;i3 (2821);

   (h)  Commercial cobalt oxides (2822.00.00);
(ij) Red lead and orange lead (2824);

   (k)  Commercial calcium hypochlorite (2828);

   (l)  Polysulphides (2830);

   (m)  Dithionites sulphoxylates, stablized with organic substances (2831);

   (n)  Polyphosphates (2835);

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

   (p)  Commercial alkali metal silicates (2839);

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

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

   (s)  Other isotopes (2845);

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

   (u)  Liquid air and compressed air, amalgams other than amalgams of
        precious metals (2851.00.00).
SUB-CHAPTER I
CHEMICAL ELEMENTS
2801        FLUORINE, CHLORINE, BROMINE AND IODINE:

2801.10.00  - Chlorine                                         2%

2801.20.00  - Iodine                                           Free

2801.30.00  - Fluorine; bromine                                2%
2802.00.00 SULPHUR, SUBLIMED OR PRECIPITATED; COLLOIDAL
            SULPHUR                                            2%

2803.00.00  CARBON (CARBON BLACKS AND OTHER   FORMS OF CARBON

            NOT ELSEWHERE   SPECIFIED OR INCLUDED)             Free

2804        HYDROGEN, RARE GASES AND OTHER   NON-METALS:

2804.10.00  - Hydrogen                                         2%

2804.2      - Rare gases:

2804.21.00  - - Argon                                          2%

2804.29.00  - - Other                                          2%

2804.30.00  - Nitrogen                                         2%

2804.40.00  - Oxygen                                           2%

2804.50.00  - Boron; tellurium                                 2%

2804.6      - Silicon:

2804.61.00  - - Containing by weight not less    than 99.99% of

            silicon                                            2%

2804.69.00  - - Other                                          2%

2804.70.00  - Phosphorus                                       2%

2804.80.00  - Arsenic                                          2%

2804.90.00  - Selenium                                         2%

2805        ALKALI OR ALKALINE-EARTH METALS;   RARE-EARTH

            METALS, SCANDIUM AND   YTTRIUM, WHETHER OR NOT

INTERMIXED OR INTERALLOYED; MERCURY:
2805.1      - Alkali metals:

2805.11.00  - - Sodium                                         2%

2805.19.00  - - Other                                          2%

2805.2      - Alkaline-earth metals:

2805.21.00  - - Calcium                                        2%

2805.22.00  - - Strontium and barium                           2%

2805.30.00  - Rare-earth metals, scandium and   yttrium,

            whether or not intermixed   or interalloyed        2%

2805.40.00  - Mercury                                          2%

SUB-CHAPTER II
INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF
NON-METALS
2806        HYDROGEN CHLORIDE (HYDROCHLORIC ACID);

CHLOROSULPHURIC ACID:
2806.10.00  - Hydrogen chloride (hydrochloric acid)            2%

2806.20.00  - Chlorosulphuric acid                             2%

2807.00.00  SULPHURIC ACID; OLEUM                              Free

2808.00.00  NITRIC ACID; SULPHONITRIC ACIDS                    2%

2809        DIPHOSPHORUS PENTAOXIDE; PHOSPHORIC   ACID AND

POLYPHOSPHORIC ACIDS:
2809.10.00  - Diphosphorus pentaoxide                          2%

2809.20     - Phosphoric acid and   polyphosphoric acids:
2809.20.10 - - - Phosphoric acid, containing by weight:

   (a)  0.45%, or more, in a combined amount, of
iron, aluminium and magnesium; and

   (b)  0.5%, or more, of sulphuric acid;
based on an acid containing by weight, 75%
            orthophosphoric acid                               Free

2809.20.90  - - - Other                                        10%

DC:5%
2810.00.00  OXIDES OF BORON; BORIC ACIDS                       2%

2811        OTHER INORGANIC ACIDS AND OTHER   INORGANIC OXYGEN

            COMPOUNDS OF   NON-METALS:

2811.1      - Other inorganic acids:

2811.11.00  - - Hydrogen fluoride    (hydrofluoric acid)       2%

2811.19.00  - - Other                                          2%

2811.2      - Other inorganic oxygen   compounds of non-metals:

2811.21.00  - - Carbon dioxide                                 2%

2811.22.00  - - Silicon dioxide                                2%

2811.23.00  - - Sulphur dioxide                                2%

2811.29.00  - - Other                                          Free

SUB-CHAPTER III
HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS
2812        HALIDES AND HALIDE OXIDES OF   NON-METALS:

2812.10.00  - Chlorides and chloride oxides                    2%

2812.90.00  - Other                                            2%

2813        SULPHIDES OF NON-METALS; COMMERCIAL   PHOSPHORUS

TRISULPHIDE:
2813.10.00  - Carbon disulphide                                2%

2813.90.00  - Other                                            2%

SUB-CHAPTER IV
INORGANIC BASES AND OXIDES, HYDROXIDES AND
PEROXIDES OF METALS
2814        AMMONIA, ANHYDROUS OR IN AQUEOUS   SOLUTION:

2814.10.00  - Anhydrous ammonia                                2%

2814.20.00  - Ammonia in aqueous solution                      2%

2815        SODIUM HYDROXIDE (CAUSTIC SODA);   POTASSIUM

            HYDROXIDE (CAUSTIC POTASH);   PEROXIDES OF SODIUM

OR POTASSIUM:
2815.1      - Sodium hydroxide (caustic soda):

2815.11.00  - - Solid                                          15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 Free
2815.12.00  - - In aqueous solution (soda lye    or liquid

            soda)                                              15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 Free
2815.20.00  - Potassium hydroxide (caustic potash)             Free

2815.30.00  - Peroxides of sodium or potassium                 Free

2816        HYDROXIDE AND PEROXIDE OF MAGNESIUM;   OXIDES,

            HYDROXIDES AND PEROXIDES,   OF STRONTIUM OR BARIUM:

2816.10.00  - Hydroxide and peroxide of magnesium              2%

2816.20.00  - Oxide, hydroxide and peroxide of strontium       2%

2816.30.00  - Oxide, hydroxide and peroxide of barium          2%

2817.00.00  ZINC OXIDE; ZINC PEROXIDE                          2%

CAN:Free
2818        ALUMINIUM OXIDE (INCLUDING ARTIFICIAL   CORUNDUM);

ALUMINIUM HYDROXIDE:
2818.10.00  - Artificial corundum                              2%

2818.20.00  - Other aluminium oxide                            2%

2818.30.00  - Aluminium hydroxide                              2%

2819        CHROMIUM OXIDES AND HYDROXIDES:

2819.10.00  - Chromium trioxide                                2%

2819.90.00  - Other                                            2%
2820 MANGANESE OXIDES:
2820.10.00  - Manganese dioxide                                2%

2820.90.00  - Other                                            2%

2821        IRON OXIDES AND HYDROXIDES;   EARTH COLOURS

            CONTAINING 70% OR   MORE BY WEIGHT OF COMBINED

IRON EVALUATED AS Fe;i2O;i3:
2821.10.00  - Iron Oxides and hydroxides                       5%

From 1 January 1992 2%
2821.20.00  - Earth colours                                    5%

From 1 January 1992 2% 2822.00.00 COBALT OXIDES AND HYDROXIDES;
            COMMERCIAL COBALT OXIDES                           2%

2823.00.00  TITANIUM OXIDES                                    2%

2824        LEAD OXIDES; RED LEAD AND ORANGE LEAD:

2824.10.00  - Lead monoxide (litharge, massicot)               2%

2824.20.00  - Red lead and orange lead                         2%

2824.90.00  - Other                                            2%

2825        HYDRAZINE AND HYDROXYLAMINE AND   THEIR INORGANIC

SALTS; OTHER INORGANIC BASES; OTHER METAL OXIDES,
HYDROXIDES AND PEROXIDES:
2825.10.00  - Hydrazine and hydroxylamine and   their inorganic

            salts                                              2%

2825.20.00  - Lithium oxide and hydroxide                      2%

2825.30.00  - Vanadium oxides and hydroxides                   2%

2825.40.00  - Nickel oxides and hydroxides                     2%

2825.50.00  - Copper oxides and hydroxides                     2%

2825.60.00  - Germanium oxides and zirconium dioxide           2%

2825.70.00  - Molybdenum oxides and hydroxides                 2%

2825.80.00  - Antimony oxides                                  2%

2825.90.00  - Other                                            2%

SUB-CHAPTER V
SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND
METALS
2826        FLUORIDES; FLUOROSILICATES,   FLUORO- ALUMINATES

            AND OTHER   COMPLEX FLUORINE SALTS:

2826.1      - Fluorides:

2826.11.00  - - Of ammonium or of sodium                       2%

2826.12.00  - - Of aluminium                                   2%

2826.19.00  - - Other                                          2%

2826.20.00  - Fluorosilicates of sodium   or of potassium      2%

2826.30.00  - Sodium hexafluoroaluminate   (synthetic cryolite)

2%
2826.90.00  - Other                                            2%

2827        CHLORIDES, CHLORIDE OXIDES AND   CHLORIDE

            HYDROXIDES; BROMIDES   AND BROMIDE OXIDES;

IODIDES AND IODIDE OXIDES:
2827.10.00  - Ammonium chloride                                2%

2827.20.00  - Calcium chloride                                 15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2827.3      - Other chlorides:

2827.31.00  - - Of magnesium                                   2%

2827.32.00  - - Of aluminium                                   2%

2827.33.00  - - Of iron                                        2%

2827.34.00  - - Of cobalt                                      2%

2827.35.00  - - Of nickel                                      2%

2827.36.00  - - Of zinc                                        15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2827.37.00  - - Of tin                                         2%

2827.38.00  - - Of barium                                      2%

2827.39.00  - - Other                                          2%

2827.4      - Chloride oxides and chloride   hydroxides:

2827.41.00  - - Of copper                                      15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2827.49.00  - - Other                                          2%

2827.5      - Bromides and bromide oxides:

2827.51.00  - - Bromides of sodium or of potassium             2%

2827.59.00  - - Other                                          2%

2827.60.00  - Iodides and iodide oxides                        2%

2828        HYPOCHLORITES; COMMERCIAL CALCIUM   HYPOCHLORITE;

            CHLORITES;   HYPOBROMITES:

2828.10.00  - Commercial calcium hypochlorite   and other

            calcium hypochlorites                              2%

2828.90.00  - Other                                            2%

2829        CHLORATES AND PERCHLORATES;   BROMATES AND

            PERBROMATES;   IODATES AND PERIODATES:

2829.1      - Chlorates:

2829.11.00  - - Of sodium                                      2%

2829.19.00  - - Other                                          2%

2829.90.00  - Other                                            2%

2830        SULPHIDES; POLYSULPHIDES:

2830.10.00  - Sodium sulphides                                 2%

2830.20.00  - Zinc sulphide                                    2%

2830.30.00  - Cadmium sulphide                                 2%

2830.90.00  - Other                                            2%

2831        DITHIONITES AND SULPHOXYLATES:

2831.10.00  - Of sodium                                        2%

2831.90.00  - Other                                            2%

2832        SULPHITES; THIOSULPHATES:

2832.10.00  - Sodium sulphites                                 2%

2832.20.00  - Other sulphites                                  2%

2832.30.00  - Thiosulphates                                    2%

2833        SULPHATES; ALUMS; PEROXOSULPHATES   (PERSULPHATES):

2833.1      - Sodium sulphates:

2833.11.00  - - Disodium sulphate                              15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2833.19.00  - - Other                                          2%

2833.2      - Other sulphates:

2833.21.00  - - Of magnesium                                   15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2833.22.00  - - Of aluminium                                   15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2833.23.00  - - Of chromium                                    15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2833.24.00  - - Of nickel                                      2%

2833.25.00  - - Of copper                                      15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2833.26.00  - - Of zinc                                        15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2833.27.00  - - Of barium                                      2%

2833.29.00  - - Other                                          2%

2833.30.00  - Alums                                            2%

2833.40.00  - Peroxosulphates (persulphates)                   2%

2834        NITRITES; NITRATES:

2834.10.00  - Nitrites                                         2%

2834.2      - Nitrates:

2834.21.00  - - Of potassium                                   2%

2834.22.00  - - Of bismuth                                     2%

2834.29.00  - - Other                                          2%

2835        PHOSPHINATES (HYPOPHOSPHITES),   PHOS- PHONATES

            (PHOSPHITES),   PHOSPHATES AND POLYPHOSPHATES:

2835.10.00  - Phosphinates (hypophosphites) and   phosphonates

            (phosphites)                                       2%

2835.2      - Phosphates:

2835.21.00  - - Of triammonium                                 2%

2835.22.00  - - Of mono- or disodium                           20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2835.23.00  - - Of trisodium                                   20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990
15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2835.24.00  - - Of potassium                                   20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2835.25.00  - - Calcium hydrogenorthophosphate    (''dicalcium

            phosphate'')                                       2%

2835.26.00  - - Other phosphates of calcium                    15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2835.29.00  - - Other                                          2%

2835.3      - Polyphosphates:
2835.31.00 - - Sodium triphosphate (sodium
            tripolyphosphate)                                  20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2835.39     - - Other:

2835.39.10  - - - Of sodium, including pyrophosphates     and

            metaphosphates                                     20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2835.39.90  - - - Other                                        2%

2836        CARBONATES; PEROXOCARBONATES (PER- CARBONATES);

            COMMERCIAL AMMONIUM CARBONATE CONTAINING   AMMONIUM

CARBAMATE:
2836.10.00  - Commercial ammonium carbonate   and other

            ammonium carbonates                                2%

2836.20.00  - Disodium carbonate                               20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2836.30.00  - Sodium hydrogencarbonate (sodium bicarbonate)    15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2836.40.00  - Potassium carbonates                             2%

2836.50.00  - Calcium carbonate                                2%

2836.60.00  - Barium carbonate                                 2%

2836.70.00  - Lead carbonate                                   2%

2836.9      - Other:

2836.91.00  - - Lithium carbonates                             2%

2836.92.00  - - Strontium carbonate                            2%

2836.93.00  - - Bismuth carbonate                              2%

2836.99.00  - - Other                                          2%

2837        CYANIDES, CYANIDE OXIDES AND COMPLEX   CYANIDES:

2837.1      - Cyanides and cyanide oxides:

2837.11.00  - - Of sodium                                      Free

2837.19.00  - - Other                                          Free

2837.20.00  - Complex cyanides                                 Free

2838.00.00  FULMINATES, CYANATES AND THIOCYANATES              2%

2839        SILICATES; COMMERCIAL ALKALI METAL   SILICATES:

2839.1      - Of sodium:

2839.11.00  - - Sodium metasilicates                           15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2839.19.00  - - Other                                          5%

From 1 January 1992 2%
2839.20.00  - Of potassium                                     5%

From 1 January 1992 2%
2839.90.00  - Other                                            2%

2840        BORATES; PEROXOBORATES (PERBORATES):

2840.1      - Disodium tetraborate (refined borax):

2840.11.00  - - Anhydrous                                      2%

2840.19.00  - - Other                                          2%

2840.20.00  - Other borates                                    2%

2840.30.00  - Peroxoborates (perborates)                       20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2841        SALTS OF OXOMETALLIC OR PEROXOMETALLIC ACIDS:

2841.10.00  - Aluminates                                       15%

DC:10%
2841.20.00  - Chromates of zinc or of lead                     15%

DC:10%
2841.30.00  - Sodium dichromate                                10%

DC:5%
2841.40.00  - Potassium dichromate                             10%

DC:5%
2841.50     - Other chromates and dichromates;

peroxochromates:
2841.50.10  - - - Chromates of strontium                       15%

DC:10%
2841.50.90  - - - Other                                        10%

DC:5%
2841.60.00  - Manganites, manganates and permanganates         10%

DC:5%
2841.70.00  - Molybdates                                       10%

DC:5%
2841.80.00  - Tungstates (wolframates)                         10%

DC:5%
2841.90.00  - Other                                            10%

DC:5%
2842        OTHER SALTS OF INORGANIC ACIDS OR   PEROXOACIDS,

EXCLUDING AZIDES:
2842.10.00  - Double or complex silicates                      2%

2842.90.00  - Other                                            2%

SUB-CHAPTER VI
MISCELLANEOUS
2843        COLLOIDAL PRECIOUS METALS; INORGANIC OR   ORGANIC

            COMPOUNDS OF PRECIOUS METALS,   WHETHER OR NOT

            CHEMICALLY DEFINED; AMALGAMS   OF PRECIOUS METALS:

2843.10.00  - Colloidal precious metals                        2%

2843.2      - Silver compounds:

2843.21.00  - - Silver nitrate                                 2%

2843.29.00  - - Other                                          2%

2843.30.00  - Gold compounds                                   2%

2843.90.00  - Other compounds; amalgams                        2%

2844        RADIOACTIVE CHEMICAL ELEMENTS AND   RADIOACTIVE

            ISOTOPES (INCLUDING THE FISSILE   OR FERTILE

            CHEMlCAL ELEMENTS AND ISOTOPES)   AND THEIR

            COMPOUNDS; MIXTURES AND RESIDUES   CONTAINING THESE

PRODUCTS: 2844.10.00 - Natural uranium and its compounds; alloys,
dispersions (including cermets), ceramic products
and mixtures containing natural uranium or
            natural uranium compounds                          Free
2844.20.00 - Uranium enriched in U235 and its compounds;
plutonium and its compounds; alloys, dispersions
(including cermets), ceramic products and
mixtures containing uranium enriched in U235,
            plutonium or compounds of these products          2%
2844.30.00 - Uranium depleted in U235 and its compounds;
thorium and its compounds; alloys, dispersions
(including cermets), ceramic products and
mixtures containing uranium depleted in U235,
            thorium or compounds of these products            2%
2844.40.00 - Radioactive elements and isotopes and compounds
other than those of 2844.10.00, 2844.20.00 or
2844.30.00; alloys, dispersions (including
cermets), ceramic products and mixtures
containing these elements, isotopes or compounds;
            radioactive residues                              2%
2844.50.00 - Spent (irradiated) fuel elements (cartridges)
            of nuclear reactors                                2%

2845        ISOTOPES OTHER THAN THOSE OF 2844; COMPOUNDS,

INORGANIC OR ORGANIC, OF SUCH ISOTOPES, WHETHER
OR NOT CHEMICALLY DEFINED:
2845.10.00  - Heavy water (deuterium oxide)                    2%

2845.90.00  - Other                                            2%

2846        COMPOUNDS, INORGANIC OR ORGANIC, OF RARE-EARTH

METALS, OF YTTRIUM OR OF SCANDIUM OR OF MIXTURES OF
THESE METALS:
2846.10.00  - Cerium compounds                                 2%

2846.90.00  - Other                                            2%
2847.00.00 HYDROGEN PEROXIDE, WHETHER OR NOT SOLIDIFIED WITH
            UREA                                               20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2848        PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED,

EXCLUDING FERROPHOSPHORUS: 2848.10.00 - Of copper (phosphor copper),
containing more
            than 15% by weight of phosphorus                   2%

2848.90.00  - Of other metals or of non-metals                 2%

2849        CARBIDES, WHETHER OR NOT CHEMICALLY DEFINED:

2849.10.00  - Of calcium                                       10%

DC:5%
CAN:8%
From 1 January 1990 7.5%
DC:2.5%
CAN:5.5%
From 1 January 1991 5%
CAN:3%
From 1 January 1992 2%
CAN:Free
2849.20.00  - Of silicon                                       2%

2849.90.00  - Other                                            10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2% 2850.00.00 HYDRIDES, NITRIDES, AZIDES, SILICIDES AND
            BORIDES, WHETHER OR NOT CHEMICALLY DEFINED         2%
2851.00.00 OTHER INORGANIC COMPOUNDS (INCLUDING DISTILLED OR
CONDUCTIVITY WATER AND WATER OF SIMILAR PURITY);
LIQUID AIR (WHETHER OR NOT RARE GASES HAVE BEEN
REMOVED); COMPRESSED AlR; AMALGAMS, OTHER THAN
            AMALGAMS OF PRECIOUS METALS                        2%

Chapter 29
Organic Chemicals Notes. 1.- Except where the context otherwise requires, the
headings of this Chapter apply only to:

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

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

   (c)  The products of 2936 to 2939 or the sugar ethers and sugar esters, and
        their salts, of 2940.00.00, or the products of 2941, whether or not
        chemically defined;

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

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

   (f)  The products mentioned in (a), (b), (c), (d) or (e) above with an
        added stabiliser necessary for their preservation or transport;

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

   (h)  The following products, diluted to standard strengths, for the
        production of azo dyes: diazonium salts, couplers used for these salts
        and diazotisable amines and their salts. 2.- This Chapter does not
        cover:

   (a)  Goods of 1504 or glycerol (1520);

   (b)  Ethyl alcohol (2207 or 2208);

   (c)  Methane or propane (2711);

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

   (e)  Urea (3102 or 3105);

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

   (g)  Enzymes (3507);

   (h)  Metaldehyde, hexamethylenetetramine or similar substances, put up in
        forms (for example, tablets, sticks or similar forms) for use as
        fuels, or liquid or liquefied-gas fuels in containers of a kind used
        for filling or refilling cigarette or similar lighters and of a
        capacity not exceeding 300 cm cubed (3606);
(ij) Products put up as charges for fire-extinguishers or put up in
fire-extinguishing grenades, of 3813.00.00; ink removers put up in packings
for retail sale, of 3823; or

   (k)  Optical elements, for example, of ethylenediamine tartrate (9001). 3.-
        Goods which could be included in two or more of the headings of this
        Chapter are to be classified in that one of those headings which
        occurs last in numerical order. 4.- In 2904 to 2906, 2908 to
        2911.00.00 and 2913.00.00 to 2920, any reference to halogenated,
        sulphonated, nitrated or nitrosated derivatives includes a reference
        to compound derivatives, such as sulphohalogenated, nitrohalogenated,
        nitrosulphonated or nitrosulphohalogenated derivatives.
Nitro or nitroso groups are not to be taken as ''nitrogen-functions'' for the
purposes of 2929.
For the purposes of 2911.00.00, 2912, 2914, 2918 and 2922, ''oxygen-function''
is to be restricted to the functions (the characteristic organic
oxygen-containing groups) referred to in 2905 to 2920. 5.- (a) The esters of
acid-function organic compounds of sub-Chapters I to VII with organic
compounds of these sub-Chapters are to be classified with that compound which
is classified in the heading which occurs last in numerical order in these
sub-Chapters.

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

   (c)  Subject to Note 1 to Section VI and Note 2 to Chapter 28:
      (1)   Inorganic salts of organic compounds such as acid-, phenol- or
enol-function compounds or organic bases, of sub-Chapters I to X or
2942.00.00, are to be classified in the heading appropriate to the organic
compound; and
      (2)   Salts formed between organic compounds of sub-Chapters I to X or
or 2942.00.00 are to be classified in the heading appropriateto the base or to
to the acid (including phenol-or enol-function compounds from which they are
formed, whichever occurs last in numerical order in the Chapter.
  (d)   Metal alcoholates are to be classified in the same heading as the
corresponding alcohols except in the case of ethanol and glycerol (2905).
  (e)   Halides of carboxylic acids are to be classified in the same heading
as the corresponding acids. 6.- The compounds of 2930 and 2931 are organic
compounds the molecules of which contain, in addition to atoms of hydrogen,
oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur,
arsenic, mercury or lead) directly linked to carbon atoms.
2930 (organo-sulphur compounds) and 2931 (other organo-inorganic compounds) do
not include sulphonated or halogenated derivatives (including compound
derivatives) which, apart from hydrogen, oxygen and nitrogen, only have
directly linked to carbon the atoms of sulphur or of a halogen which give them
their nature of sulphonated or halogenated derivatives (or compound
derivatives). 7.- 2932, 2933 and 2934 do not include epoxides with a
three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of
thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of
polyhydric alcohols or phenols with polybasic acids and imides of polybasic
acids.
These provisions apply only when the ring-position hetero-atoms are those
resulting solely from the cyclising function or functions here listed.
Subheading Note. 1.- Within any one heading of this Chapter, derivatives of a
chemical compound (or group of chemical compounds) are to be classified in the
same subheading as that compound (or group of compounds) provided that they
are not more specifically covered by any other subheading and that there is no
residual subheading named ''Other'' in the series of subheadings concerned.
Additional Note. 1.- In 2920, ''esters of inorganic acids'' is to be taken to
include carbonic and peroxocarbonic esters.
SUB-CHAPTER I
HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED DERIVATIVES
2901        ACYCLIC HYDROCARBONS:

2901.10.00  - Saturated                                        2%

2901.2      - Unsaturated:

2901.21.00  - - Ethylene                                       2%

2901.22.00  - - Propene (propylene)                            2%

2901.23.00  - - Butene (butylene) and isomers thereof          2%

2901.24.00  - - Buta-1,3-diene and isoprene                    2%

2901.29.00  - - Other                                          2%

2902        CYCLIC HYDROCARBONS:

2902.1      - Cyclanes, cyclenes and cycloterpenes:

2902.11.00  - - Cyclohexane                                    2%

2902.19.00  - - Other                                          2%

2902.20.00  - Benzene                                          2%

2902.30.00  - Toluene                                          2%

2902.4      - Xylenes:

2902.41.00  - - o-Xylene                                       2%

2902.42.00  - - m-Xylene                                       2%

2902.43.00  - - p-Xylene                                       2%

2902.44.00  - - Mixed xylene isomers                           2%

2902.50.00  - Styrene                                          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2902.60.00  - Ethylbenzene                                     2%

2902.70.00  - Cumene                                           2%

2902.90.00  - Other                                            2%

2903        HALOGENATED DERIVATIVES OF

HYDROCARBONS:
2903.1      - Saturated chlorinated derivatives of acyclic

hydrocarbons: 2903.11.00 - - Chloromethane (methyl chloride) and
            chloroethane (ethyl chloride)                      10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2903.12.00  - - Dichloromethane (methylene chloride)           2%

CAN:Free
2903.13.00  - - Chloroform (trichloromethane)                  10%

DC:5%
2903.14.00  - - Carbon tetrachloride                           20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2903.15.00  - - 1,2-Dichloroethane (ethylene dichloride)       2%
2903.16.00 - - 1,2-Dichloropropane (propylene dichloride)
            and dichlorobutanes                                2%

CAN:Free
2903.19.00  - - Other                                          2%

CAN:Free
2903.2      - Unsaturated chlorinated derivatives of acyclic

hydrocarbons:
2903.21.00  - - Vinyl chloride (chloroethylene)                2%

CAN:Free
2903.22.00  - - Trichloroethylene                              2%

CAN:Free
2903.23.00  - - Tetrachloroethylene (perchloroethylene)        20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2903.29.00  - - Other                                          2%

CAN:Free 2903.30.00 - Fluorinated, brominated or iodinated
            derivatives of acyclic hydrocarbons                2%

2903.40     - Halogenated derivatives of acyclic hydrocarbons

containing two or more different halogens:
2903.40.10  - - - Chloroflorinated derivatives                 20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2903.40.90  - - - Other                                        2%

CAN:Free
2903.5      - Halogenated derivatives of cyclanic, cyclenic

or cycloterpenic hydrocarbons:
2903.51.00  - - 1,2,3,4,5,6-Hexachlorocyclohexane              2%

CAN:Free
2903.59.00  - - Other                                          2%

2903.6      - Halogenated derivatives of aromatic

hydrocarbons: 2903.61.00 - - Chlorobenzene, o-dichlorobenzene and
            p-dichlorobenzene                                  20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
From 1 January 1991 12.5%
DC:7.5%
CAN:7.5%
From 1 January 1992 10%
DC:5%
CAN:5% 2903.62.00 - - Hexachlorobenzene and DDT
(1,1,1-trichloro-2,2-bis (p-chlorophenyl) ethane) 20%
DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2903.69.00  - - Other                                          10%

DC:5%
2904        SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

OF HYDROCARBONS, WHETHER OR NOT HALOGENATED: 2904.10.00 - Derivatives
containing only sulpho groups,
            their salts and ethyl esters                       15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5% 2904.20.00 - Derivatives containing only nitro or only
            nitroso groups                                     2%

2904.90.00  - Other                                            2%

SUB-CHAPTER II
ALCOHOLS AND THEIR HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED DERIVATIVES
2905        ACYCLIC ALCOHOLS AND THEIR HALOGENATED,

SULPHONATED, NITRATED OR NITROSATED
DERIVATIVES:
2905.1      - Saturated monohydric alcohols:

2905.11.00  - - Methanol (methyl alcohol)                      2%

CAN:Free 2905.12.00 - - Propan-1-ol (propyl alcohol) and propan-2-ol
            (isopropyl alcohol)                                20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2905.13.00  - - Butan-1-ol (n-butyl alcohol)                   20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2905.14.00  - - Other butanols                                 20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2905.15.00  - - Pentanol (amyl alcohol) and isomers thereof    2%

CAN:Free
2905.16.00  - - Octanol (octyl alcohol) and isomers thereof    20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5% 2905.17.00 - - Dodecan-1-ol (lauryl alcohol),
hexadecan-1-ol (cetyl alcohol) and
            octadecan-1-ol (stearyl alcohol)                   20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2905.19     - - Other:
2905.19.10 - - - Goods, as follows:

   (a)  4-Methylpentane-2-ol;

   (b)  primary alcohols containing not less than 6
            carbon atoms                                       20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2905.19.90  - - - Other                                        2%

CAN:Free
2905.2      - Unsaturated monohydric alcohols:

2905.21.00  - - Allyl alcohol                                  2%

CAN:Free
2905.22     - - Acyclic terpene alcohols:
2905.22.10 - - - Primary alcohols containing not less than
            6 carbon atoms                                     20%

DC:15%
From 1 January 1989 17.5%
17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2905.22.90  - - - Other                                        2%

CAN:Free
2905.29.00  - - Other                                          15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2905.3      - Diols:

2905.31.00  - - Ethylene glycol (ethanediol)                   20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2905.32.00  - - Propylene glycol (propane-1,2-diol)            20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2905.39.00  - - Other                                          15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2905.4      - Other polyhydric alcohols:
2905.41.00 - - 2-Ethy1-2-(hydroxymethyl)propane-1,
            3-diol(trimethylolpropane)                         2%

CAN:Free
2905.42.00  - - Pentaerythritol                                2%

CAN:Free
2905.43.00  - - Mannitol                                       20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2905.44.00  - - D-glucitol (sorbitol)                          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2905.49.00  - - Other                                          2%
2905.50.00 - Halogenated, sulphonated, nitrated or
            nitrosated derivatives of acyclic alcohols         2%

2906        CYCLIC ALCOHOLS AND THEIR HALOGENATED,

SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2906.1      - Cyclanic, cyclenic or cycloterpenic:

2906.11.00  - - Menthol                                        10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2% 2906.12.00 - - Cyclohexanol, methylcyclohexanols and
            dimethylcyclohexanols                              2%

2906.13.00  - - Sterols and inositols                          2%

2906.14.00  - - Terpineols                                     2%

2906.19.00  - - Other                                          2%

2906.2      - Aromatic:

2906.21.00  - - Benzyl alcohol                                 2%

2906.29.00  - - Other                                          2%

SUB-CHAPTER III
PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
2907        PHENOLS; PHENOL-ALCOHOLS:

2907.1      - Monophenols:

2907.11.00  - - Phenol (hydroxybenzene) and    its salts       20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2907.12.00  - - Cresols and their salts                        2%

2907.13.00  - - Octylphenol, nonylphenol and    their isomers;

            salts thereof                                      2%

2907.14.00  - - Xylenols and their salts                       2%

2907.15.00  - - Naphthols and their salts                      2%

2907.19.00  - - Other                                          2%

2907.2      - Polyphenols:

2907.21.00  - - Resorcinol and its salts                       2%

2907.22.00  - - Hydroquinone (quinol) and its salts            2%
2907.23.00 - - 4,4'-Isopropylidenediphenol (bisphenol A,
            diphenylolpropane)    and its salts                2%

2907.29.00  - - Other                                          2%

2907.30.00  - Phenol-alcohols                                  2%

2908        HALOGENATED, SULPHONATED, NITRATED OR   NITROSATED

            DERIVATIVES OF PHENOLS OR   PHENOL-ALCOHOLS:
2908.10.00 - Derivatives containing only halogen
            substituents and their salts                       20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
2908.20.00  - Derivatives containing only sulpho   groups,

            their salts and esters                             20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2908.90.00  - Other                                            10%

DC:5%
SUB-CHAPTER IV
ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE
PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING,
ACETALS AND HEMIACETALS, AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
2909        ETHERS, ETHER-ALCOHOLS, ETHER-PHENOLS,

ETHER-ALCOHOL-PHENOLS, ALCOHOL PEROXIDES, ETHER
PEROXIDES, KETONE PEROXIDES (WHETHER OR NOT
CHEMICALLY DEFINED), AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2909.1      - Acyclic ethers and their halogenated,

sulphonated, nitrated or nitrosated
derivatives:
2909.11.00  - - Diethyl ether                                  10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2909.19.00  - - Other                                          15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2% 2909.20.00 - Cyclanic, cyclenic or cycloterpenic ethers
and
their halogenated, sulphonated, nitrated or
            nitrosated derivatives                             15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2% 2909.30.00 - Aromatic ethers and their halogenated,
            sulphonated, nitrated or nitrosated derivatives    15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2909.4      - Ether-alcohols and their halogenated,

sulphonated, nitrated or nitrosated derivatives:
2909.41.00  - - 2,2'-0xydiethanol (diethylene glycol, digol)   20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5% 2909.42.00 - - Monomethyl ethers of ethylene glycol or of
            diethylene glycol                                  20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5% 2909.43.00 - - Monobutyl ethers of ethylene glycol or of
            diethylene glycol                                  20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5% 2909.44.00 - - Other monoalkylethers of ethylene glycol or
            of diethylene glycol                               20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2909.49.00  - - Other                                          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2909.50     - Ether-phenols, ether-alcohol-phenols and their

halogenated, sulphonated, nitrated or nitrosated
derivatives:
2909.50.10  - - - Ethylene oxide derivatives                   20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2909.50.90  - - - Other                                        2%

2909.60     - Alcohol peroxides, ether peroxides, ketone

peroxides and their halogenated, sulphonated,
nitrated or nitrosated derivatives:
2909.60.10  - - - Ethylene oxide derivatives                   20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2909.60.90  - - - Other                                        10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2910        EPOXIDES, EPOXYALCOHOLS, EXPOXYPHENOLS AND

EPOXYETHERS, WITH A THREE-MEMBERED RING, AND
THEIR HALOGENATED, SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES:
2910.10.00  - Oxirane (ethylene oxide)                         2%

2910.20.00  - Methyloxirane (propylene oxide)                  2%

2910.30.00  - 1-Chloro-2,3-epoxypropane (epichlorohydrin)      2%

2910.90.00  - Other                                            2%
2911.00.00 ACETALS AND HEMIACETALS, WHETHER OR NOT WITH
OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED,
            SULPHONATED, NITRATED OR NITROSATED   DERIVATIVES  2%

SUB-CHAPTER V
ALDEHYDE-FUNCTION COMPOUNDS
2912        ALDEHYDES, WHETHER OR NOT WITH OTHER OXYGEN

FUNCTION; CYCLIC POLYMERS OF ALDEHYDES;
PARAFORMALDEHYDE:
2912.1      - Acyclic aldehydes without other oxygen

function:
2912.11.00  - - Methanal (formaldehyde)                        20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2912.12.00  - - Ethanal (acetaldehyde)                         20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2912.13.00  - - Butanal (butyraldehyde, normal isomer)         10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2912.19.00  - - Other                                          2%

2912.2      - Cyclic aldehydes without other oxygen function:

2912.21.00  - - Benzaldehyde                                   10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2912.29.00  - - Other                                          2%

2912.30.00  - Aldehyde-alcohols                                2%

2912.4      - Aldehyde-ethers, aldehyde-phenols and aldehydes

with other oxygen function:
2912.41.00  - - Vanillin (4-hydroxy-3-methoxybenzaldehyde)     10%

DC:5%
CAN:8%
From 1 January 1990 7.5%
DC:2.5%
CAN:5.5%
From 1 January 1991 5%
CAN:3%
From 1 January 1992 2%
CAN:Free 2912.42.00 - - Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2912.49.00  - - Other                                          2%

2912.50.00  - Cyclic polymers of aldehydes                     2%

2912.60.00  - Paraformaldehyde                                 20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2913.00.00  HALOGENATED, SULPHONATED, NITRATED OR   NITROSATED

            DERIVATIVES OF PRODUCTS OF 2912                    2%

SUB-CHAPTER VI
KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION
COMPOUNDS
2914        KETONES AND QUINONES, WHETHER OR NOT WITH OTHER

OXYGEN FUNCTION, AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2914.1      - Acyclic ketones without other oxygen function:

2914.11.00  - - Acetone                                        20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2914.12.00  - - Butanone (methyl ethyl ketone)                 2%
2914.13.00 - - 4-Methylpentan-2-one (methyl isobutyl ketone) 15%
DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2914.19.00  - - Other                                          2%

2914.2      - Cyclanic, cyclenic or cycloterpenic ketones

without other oxygen function:
2914.21.00  - - Camphor                                        2%

2914.22.00  - - Cyclohexanone and methylcyclohexanones         2%

2914.23.00  - - Ionones and methylionones                      2%

2914.29.00  - - Other                                          2%

2914.30.00  - Aromatic ketones without other oxygen function   2%

2914.4      - Ketone-alcohols and ketone-aldehydes:
2914.41.00 - - 4-Hydroxy-4-methylpentan-2-one (diacetone
            alcohol)                                           20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2914.49.00  - - Other                                          2%

2914.50.00  - Ketone-phenols and ketones   with other oxygen

            function                                           2%

2914.6      - Quinones:

2914.61.00  - - Anthraquinone                                  2%

2914.69.00  - - Other                                          2%
2914.70.00 - Halogenated, sulphonated, nitrated or
            nitrosated derivatives                             2%

SUB-CHAPTER VII
CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES,
PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
2915        SATURATED ACYCLIC MONOCARBOXYLIC ACIDS AND THEIR

ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS;
THEIR HALOGENATED, SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES:
2915.1      - Formic acid, its salts and esters:

2915.11.00  - - Formic acid                                    2%

CAN:Free
2915.12.00  - - Salts of formic acid                           2%

CAN:Free
2915.13.00  - - Esters of formic acid                          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2915.2      - Acetic acid and its salts; acetic anhydride:

2915.21.00  - - Acetic acid                                    20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
From 1 January 1991 12.5%
DC:7.5%
CAN:7.5%
From 1 January 1992 10%
DC:5%
CAN:5%
2915.22.00  - - Sodium acetate                                 20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
From 1 January 1991 12.5%
DC:7.5%
CAN:7.5%
From 1 January 1992 10%
DC:5%
CAN:5%
2915.23.00  - - Cobalt acetates                                20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
From 1 January 1991 12.5%
DC:7.5%
CAN:7.5%
From 1 January 1992 10%
DC:5%
CAN:5%
2915.24.00  - - Acetic anhydride                               20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
From 1 January 1991 12.5%
DC:7.5%
CAN:7.5%
From 1 January 1992 10%
DC:5%
CAN:5%
2915.29.00  - - Other                                          20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
From 1 January 1991 12.5%
DC:7.5%
CAN:7.5%
From 1 January 1992 10%
DC:5%
CAN:5%
2915.3      - Esters of acetic acid:

2915.31.00  - - Ethyl acetate                                  20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
From 1 January 1991 12.5%
DC:7.5%
CAN:7.5%
From 1 January 1992 10%
DC:5%
CAN:5%
2915.32.00  - - Vinyl acetate                                  20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
From 1 January 1991 12.5%
DC:7.5%
CAN:7.5%
From 1 January 1992 10%
DC:5%
CAN:5%
2915.33.00  - - n-Butyl acetate                                20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
From 1 January 1991 12.5%
DC:7.5%
CAN:7.5%
From 1 January 1992 10%
DC:5%
CAN:5%
2915.34.00  - - Isobutyl acetate                               20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
From 1 January 1991 12.5%
DC:7.5%
CAN:7.5%
From 1 January 1992 10%
DC:5%
CAN:5%
2915.35.00  - - 2-Ethoxyethyl acetate                          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2915.39     - - Other:

2915.39.10  - - - Glycerol triacetate                          10%

DC:5%
2915.39.90  - - - Other                                        20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5% 2915.40.00 - Mono-, di- or trichloroacetic acids, their
            salts and esters                                   2%

2915.50.00  - Propionic acid, its salts and esters             2%
2915.60.00 - Butyric acids, valeric acids, their salts and
            esters                                             10%

DC:5% 2915.70.00 - Palmitic acid, stearic acid, their salts and
            esters                                             20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2915.90.00  - Other                                            20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2916        UNSATURATED ACYCLIC MONOCARBOXYLIC ACIDS, CYCLIC

            MONOCARBOXYLIC ACIDS,   THEIR ANHYDRIDES, HALIDES,

PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2916.1      - Unsaturated acyclic monocarboxylic acids, their

anhydrides, halides, peroxides, peroxyacids and
their derivatives:
2916.11.00  - - Acrylic acid and its salts                     2%

2916.12.00  - - Esters of acrylic acid                         15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2916.13.00  - - Methacrylic acid and its salts                 2%

2916.14.00  - - Esters of methacrylic acid                     2%
2916.15.00 - - Oleic, linoleic or linolenic acids, their
            salts and esters                                   20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2916.19     - - Other:
2916.19.10 - - - Acids containing not less than 8 and not
more than 22 carbon atoms, and their salts and
            esters                                             10%

DC:5%
2916.19.90  - - - Other                                        15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2916.20.00  - Cyclanic, cyclenic or   cycloterpenic

            monocarboxylic   acids, their anhydrides, halides,

            peroxides, peroxyacids   and their derivatives     15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2916.3      - Aromatic monocarboxylic acids, their

anhydrides, halides, peroxides, peroxyacids and
their derivatives:
2916.31.00  - - Benzoic acid, its salts and esters             2%

2916.32.00  - - Benzoyl peroxide and benzoyl chloride          15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2916.33.00  - - Phenylacetic acid, its salts and esters        2%

2916.39.00  - - Other                                          15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2917        POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES,

PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES:
2917.1      - Acyclic polycarboxylic acids, their anhydrides,

halides, peroxides, peroxyacids and their
derivatives:
2917.11.00  - - Oxalic acid, its salts and esters              10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2917.12.00  - - Adipic acid, its salts and  esters             10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2% 2917.13.00 - - Azelaic acid, sebacic acid, their salts
and
            esters                                             10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2917.14.00  - - Maleic anhydride                               2%

2917.19     - - Other:

2917.19.10  - - - Esters                                       20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
D:15%
2917.19.90  - - - Other                                        10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2917.20     - Cyclanic, cyclenic or cycloterpenic

polycarboxylic acids, their anhydrides,
halides, peroxides, peroxyacids and their
derivatives:
2917.20.10  - - - Esters                                       20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2917.20.90  - - - Other                                        10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2917.3      - Aromatic polycarboxylic acids, their

anhydrides, halides, peroxides, peroxyacids and
their derivatives:
2917.31.00  - - Dibutyl orthophthalates                        20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2917.32.00  - - Dioctyl orthophthalates                        20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2917.33.00  - - Dinonyl or didecyl orthophthalates             20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2917.34.00  - - Other esters of orthophthalic acid             20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2917.35.00  - - Phthalic anhydride                             20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2917.36.00  - - Terephthalic acid and its salts                2%

2917.37.00  - - Dimethyl terephthalate                         20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2917.39.00  - - Other                                          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2918        CARBOXYLIC ACIDS WITH ADDITIONAL OXYGEN FUNCTION

AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND
PEROXYACIDS; THEIR HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED DERIVATIVES:
2918.1      - Carboxylic acids with alcohol function but

without other oxygen function, their anhydrides,
halides, peroxides, peroxyacids and their
derivatives:
2918.11.00  - - Lactic acid, its salts and esters              2%

2918.12.00  - - Tartaric acid                                  2%

CAN:Free
2918.13.00  - - Salts and esters of tartaric acid              2%

2918.14.00  - - Citric acid                                    2%

CAN:Free
2918.15.00  - - Salts and esters of citric acid                2%

2918.16.00  - - Gluconic acid, its salts and esters            2%
2918.17.00 - - Phenylglycolic acid (mandelic acid), its
            salts and esters                                   2%

CAN:Free
2918.19.00  - - Other                                          2%

2918.2      - Carboxylic acids with phenol function but

without other oxygen function, their anhydrides,
halides, peroxides, peroxyacids and their
derivatives:
2918.21.00  - - Salicylic acid and its salts                   10%

DC:5%
2918.22     - - O-Acetylsalicylic acid, its salts and esters:

2918.22.10  - - - O-Acetylsalicylic acid                       20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
2918.22.90  - - - Other                                        2%

CAN:Free 2918.23.00 - - Other esters of salicylic acid and their
            salts                                              10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2918.29.00  - - Other                                          2%
2918.30.00 - Carboxylic acids with aldehyde or ketone
function but without other oxygen function, their
anhydrides, halides, peroxides, peroxyacids and
            their   derivatives                                2%

CAN:Free
2918.90     - Other:
2918.90.10 - - - 2,4-dichlorophenoxyacetic acid,
2,4,5-trichlorophenoxyacetic acid and their salts
            and esters                                         20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
2918.90.90  - - - Other                                        10%

DC:5%
SUB-CHAPTER VIII
ESTERS OF INORGANIC ACIDS AND THEIR SALTS, AND
THEIR HALOGENATED, SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES 2919.00.00 PHOSPHORIC ESTERS AND THEIR SALTS, INCLUDING
LACTOPHOSPHATES; THEIR HALOGENATED, SULPHONATED,
             NITRATED OR NITROSATED DERIVATIVES                2%

2920        ESTERS OF OTHER INORGANIC ACIDS (EXCLUDING ESTERS

OF HYDROGEN HALIDES) AND THEIR SALTS; THEIR
HALOGENATED, SULPHONATED, NITRATED OR NITROSATED
DERIVATIVES: 2920.10.00 - Thiophosphoric esters (phosphorothioates) and
their salts; their halogenated, sulphonated,
            nitrated or nitrosated derivatives                 2%

2920.90.00  - Other                                            2%

SUB-CHAPTER IX
NITROGEN-FUNCTION COMPOUNDS
2921        AMINE-FUNCTION COMPOUNDS:

2921.1      - Acyclic monoamines and their derivatives; salts

thereof: 2921.11.00 - - Methylamine, di- or trimethylamine and their
            salts                                              10%

DC:5%
CAN:5%
2921.12.00  - - Diethylamine and its salts                     10%

DC:5%
CAN:5%
2921.19.00  - - Other                                          10%

DC:5%
CAN:5%
2921.2      - Acyclic polyamines and their derivatives;

salts thereof:
2921.21.00  - - Ethylenediamine and its salts                  2%

2921.22.00  - - Hexamethylenediamine and its salts             2%

2921.29.00  - - Other                                          2%
2921.30.00 - Cyclanic, cyclenic or cycloterpenic mono- or
            polyamines, and their derivatives; salts thereof   2%

2921.4      - Aromatic monoamines and their derivatives;

salts thereof:
2921.41.00  - - Aniline and its salts                          2%

2921.42.00  - - Aniline derivatives and their salts            2%
2921.43.00 - - Toluidines and their derivatives; salts
            thereof                                            2%
2921.44.00 - - Diphenylamine and its derivatives; salts
            thereof                                            15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2% 2921.45.00 - - 1-Naphthylamine (alpha-naphthylamine),
2-naphthylamine (beta-naphthylamine)
            and their derivatives; salts thereof               15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2921.49.00  - - Other                                          2%

2921.5      - Aromatic polyamines and their derivatives;

salts thereof: 2921.51.00 - - o-, m-, p-Phenylenediamine, diaminotoluenes,
            and their    derivatives; salts thereof            2%

CAN:Free
2921.59.00  - - Other                                          2%

2922        OXYGEN-FUNCTION AMINO-COMPOUNDS:

2922.1      - Amino-alcohols, their ethers and esters, other

than those containing more than one kind of
oxygen function; salts thereof:
2922.11.00  - - Monoethanolamine and its salts                 Free

2922.12.00  - - Diethanolamine and its salts                   Free

2922.13.00  - - Triethanolamine and its salts                  20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
From 1 January 1991 12.5%
DC:7.5%
CAN:7.5%
From 1 January 1992 10%
DC:5%
CAN:5%
2922.19.00  - - Other                                          Free

2922.2      - Amino-naphthols and other amino-phenols, their

ethers and esters, other than those containing
more than one kind of oxygen function; salts
thereof: 2922.21.00 - - Aminohydroxynaphthalenesulphonic acids and
            their salts                                        Free
2922.22.00 - - Anisidines, dianisidines, phenetidines, and
            their salts                                        Free

2922.29.00  - - Other                                          Free
2922.30.00 - Amino-aldehydes, amino-ketones and
amino-quinones, other than those containing more
than one kind of oxygen function; salts thereof
Free
2922.4      - Amino-acids and their esters, other than those

containing more than one kind of oxygen function;
salts thereof:
2922.41.00  - - Lysine and its esters; salts thereof           Free

2922.42.00  - - Glutamic acid and its salts                    Free

2922.49.00  - - Other                                          Free
2922.50.00 - Amino-alcohol-phenols, amino-acid-phenols and
            other amino-compounds with oxygen function         Free

2923        QUATERNARY AMMONIUM SALTS AND HYDROXIDES;

LECITHINS AND OTHER PHOSPHOAMINOLIPIDS:
2923.10.00  - Choline and its salts                            15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2% 2923.20.00 - Lecithins and other
            phosphoaminolipids                                 2%

2923.90.00  - Other                                            15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2924        CARBOXYAMIDE-FUNCTION COMPOUNDS; AMIDE-FUNCTION

COMPOUNDS OF CARBONIC ACID: 2924.10.00 - Acyclic amides (including acyclic
carbamates)
            and their derivatives; salts thereof               2%

2924.2      - Cyclic amides (including cyclic carbamates) and

their derivatives; salts thereof:
2924.21.00  - - Ureines and their derivatives; salts thereof   2%

2924.29.00  - - Other                                          2%

2925        CARBOXYIMIDE-FUNCTION COMPOUNDS (INCLUDING

SACCHARIN AND ITS SALTS) AND IMINE-FUNCTION
COMPOUNDS:
2925.1      - Imides and their derivatives; salts thereof:

2925.11.00  - - Saccharin and its salts                        2%

2925.19.00  - - Other                                          2%

2925.20.00  - Imines and their derivatives; salts thereof      2%

2926        NITRILE-FUNCTION COMPOUNDS:

2926.10.00  - Acrylonitrile                                    2%

2926.20.00  - 1-Cyanoguanidine (dicyandiamide)                 2%

2926.90.00  - Other                                            2%

2927.00.00  DIAZO-, AZO- OR AZOXY-COMPOUNDS                    2%
2928.00.00 ORGANIC DERIVATIVES OF HYDRAZINE OR OF
            HYDROXYLAMINE                                      5%

From 1 January 1992 2%
2929        COMPOUNDS WITH OTHER NITROGEN FUNCTION:

2929.10.00  - Isocyanates                                      2%

2929.90     - Other:

2929.90.10  - - - Calcium or sodium cyclamates                 15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
2929.90.90  - - - Other                                        2%

SUB-CHAPTER X
ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS,
NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES
2930        ORGANO-SULPHUR COMPOUNDS:

2930.10.00  - Dithiocarbonates (xanthates)                     2%

2930.20.00  - Thiocarbamates and dithiocarbamates              2%

2930.30.00  - Thiuram mono-, di- or tetrasulphides             2%

2930.40.00  - Methionine                                       2%

2930.90.00  - Other                                            2%

2931        OTHER ORGANO-INORGANIC COMPOUNDS:
2931.00.10 - - - Glycine derivatives containing phosphono
            groups                                             10%

DC:5%
2931.00.90  - - - Other                                        2%

2932        HETEROCYCLIC COMPOUNDS WITH OXYGEN HETERO-ATOM(S)

ONLY:
2932.1      - Compounds containing an unfused furan ring

(whether or not hydrogenated) in the structure:
2932.11.00  - - Tetrahydrofuran                                2%

2932.12.00  - - 2-Furaldehyde (furfuraldehyde)                 2%
2932.13.00 - - Furfuryl alcohol and tetrahydrofurfuryl
            alcohol                                            2%

2932.19.00  - - Other                                          2%

2932.2      - Lactones:
2932.21.00 - - Coumarin, methylcoumarins and ethylcoumarins
2%
2932.29.00  - - Other lactones                                 2%

2932.90.00  - Other                                            2%

2933        HETEROCYCLIC COMPOUNDS WITH NITROGEN

HETERO-ATOM(S) ONLY; NUCLEIC ACIDS AND THEIR
SALTS:
2933.1      - Compounds containing an unfused pyrazole ring

(whether or not hydrogenated) in the structure:
2933.11.00  - - Phenazone (antipyrin) and its derivatives      2%

2933.19.00  - - Other                                          2%

2933.2      - Compounds containing an unfused imidazole ring

(whether or not hydrogenated) in the structure:
2933.21.00  - - Hydantoin and its derivatives                  2%

2933.29.00  - - Other                                          2%

2933.3      - Compounds containing an unfused pyridine ring

(whether or not hydrogenated) in the structure:
2933.31.00  - - Pyridine and its salts                         2%

2933.39.00  - - Other                                          2%
2933.40.00 - Compounds containing a quinoline or
isoquinoline ring-system (whether or not
            hydrogenated), not further fused                   2%

2933.5      - Compounds containing a pyrimidine ring (whether

or not hydrogenated) or piperazine ring in the
structure; nucleic acids and their salts: 2933.51.00 - - Malonylurea
(barbituric acid) and its
            derivatives; salts thereof                         2%

2933.59.00  - - Other                                          2%

2933.6      - Compounds containing an unfused triazine ring

(whether or not hydrogenated) in the structure:
2933.61.00  - - Melamine                                       2%

2933.69.00  - - Other                                          2%

2933.7      - Lactams:

2933.71.00  - - 6-Hexanelactam (epsilon-caprolactam)           2%

2933.79.00  - - Other lactams                                  2%

2933.90.00  - Other                                            2%

2934        OTHER HETEROCYCLIC COMPOUNDS:
2934.10.00 - Compounds containing an unfused thiazole ring
            (whether or not hydrogenated) in the structure     2%
2934.20.00 - Compounds containing a benzothiazole
ring-system (whether or not hydrogenated), not
            further fused                                      2%
2934.30.00 - Compounds containing a phenothiazine
ring-system (whether or not hydrogenated), not
            further fused                                      2%

2934.90.00  - Other                                            2%

2935.00.00  SULPHONAMIDES                                      2%

SUB-CHAPTER XI
PROVITAMINS, VITAMINS AND HORMONES
2936        PROVITAMINS AND VITAMINS, NATURAL OR REPRODUCED BY

SYNTHESIS (INCLUDING NATURAL CONCENTRATES),
DERIVATIVES THEREOF USED PRIMARILY AS VITAMINS, AND
INTERMIXTURES OF THE FOREGOING, WHETHER OR NOT IN
ANY SOLVENT:
2936.10.00  - Provitamins, unmixed                             2%

2936.2      - Vitamins and their derivatives, unmixed:

2936.21.00  - - Vitamins A and their derivatives               2%

2936.22.00  - - Vitamin B;i1 and its derivatives               2%

2936.23.00  - - Vitamin B;i2 and its derivatives               2%
2936.24.00 - - D- or DL-Pantothenic acid (Vitamin B;i3 or
            Vitamin B;i5) and its derivatives                  2%

2936.25.00  - - Vitamin B;i6 and its derivatives               2%

2936.26.00  - - Vitamin B;i1;i2  and its derivatives           2%

2936.27.00  - - Vitamin C and its derivatives                  2%

2936.28.00  - - Vitamin E and its derivatives                  2%

2936.29.00  - - Other vitamins and their derivatives           2%

2936.90.00  - Other, including natural concentrates            2%

2937        HORMONES, NATURAL OR REPRODUCED BY SYNTHESIS;

DERIVATIVES THEREOF, USED PRIMARILY AS HORMONES;
OTHER STEROIDS USED PRIMARILY AS HORMONES: .2937.10.00 - Pituitary (anterior)
or similar hormones, and
            their derivatives                                  Free

2937.2      - Adrenal cortical hormones and their

derivatives: 2937.21.00 - - Cortisone, hydrocortisone, prednisone

   (dehydrocortisone) and prednisolone
            (dehydrohydrocortisone)                            Free
2937.22.00 - - Halogenated derivatives of adrenal cortical
            hormones                                           Free

2937.29.00  - - Other                                          Free

2937.9      - Other hormones and their derivatives; other

steroids used primarily as hormones:
2937.91.00  - - Insulin and its salts                          Free

2937.92.00  - - Oestrogens and progestogens                    Free

2937.99.00  - - Other                                          Free

SUB-CHAPTER XII
GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR
REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS,
ESTERS AND OTHER DERIVATIVES
2938        GLYCOSIDES, NATURAL OR REPRODUCED BY SYNTHESIS,

AND THEIR SALTS, ETHERS, ESTERS AND OTHER
DERIVATIVES:
2938.10.00  - Rutoside (rutin) and its derivatives             2%

2938.90     - Other:

2938.90.10  - - - Surface-active agents                        20%

DC:15%
2938.90.90  - - - Other                                        2%

2939        VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY

SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND
OTHER DERIVATIVES: 2939.10.00 - Alkaloids of opium and their derivatives;
salts
            thereof                                            2%

2939.2      - Alkaloids of cinchona and their derivatives;

salts thereof:
2939.21.00  - - Quinine and its salts                          2%

2939.29.00  - - Other                                          2%

2939.30.00  - Caffeine and its salts                           2%

2939.40.00  - Ephedrines and their salts                       2%
2939.50.00 - Theophylline and aminophylline
(theophylline-ethylenediamine) and their
            derivatives; salts thereof                         2%
2939.60.00 - Alkaloids of rye ergot and their derivatives;
            salts thereof                                      2%

2939.70.00  - Nicotine and its salts                           2%

2939.90.00  - Other                                            2%

SUB-CHAPTER XIII
OTHER ORGANIC COMPOUNDS 2940.00.00 SUGARS, CHEMICALLY PURE, OTHER THAN
SUCROSE,
LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE; SUGAR
ETHERS AND SUGAR ESTERS, AND THEIR SALTS, OTHER
            THAN PRODUCTS OF 2937, 2938 or 2939                2%

2941        ANTIBIOTICS:
2941.10.00 - Penicillins and their derivatives with a
            penicillanic acid structure; salts thereof         Free
2941.20.00 - Streptomycins and their derivatives; salts
            thereof                                            Free
2941.30.00 - Tetracyclines and their derivatives; salts
            thereof                                            Free
2941.40.00 - Chloramphenicol and its derivatives; salts
            thereof                                            Free
2941.50.00 - Erythromycin and its derivatives; salts thereof
Free
2941.90.00  - Other                                            Free

2942.00.00  OTHER ORGANIC COMPOUNDS                            2%

Chapter 30
Pharmaceutical Products Notes. 1.- This Chapter does not cover:

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

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

   (c)  Aqueous distillates or aqueous solutions of essential oils, suitable
        for
medicinal uses (3301);

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

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

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

   (g)  Blood albumin not prepared for therapeutic or prophylactic uses
        (3502). 2.- For the purposes of 3003 and 3004 and of Note 3(d) to this
        Chapter, the following are to be treated:

   (a)  As unmixed products:

(1) Unmixed products dissolved in water;

(2) All goods of Chapter 28 or 29; and
   (3)      Simple vegetable extracts of 1302, merely standardised or
dissolved in any solvent;

   (b)  As products which have been mixed:

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

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

(3) Salts and concentrates obtained by evaporating natural mineral waters. 3.-
3006 applies only to the following, which are to be classified in that heading
and in no other heading of this Schedule:

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

   (b)  Sterile laminaria and sterile laminaria tents;

   (c)  Sterile absorbable surgical or dental haemostatics;

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

   (e)  Blood-grouping reagents;

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

   (g)  First-aid boxes and kits; and

   (h)  Chemicaldcontraceptivetpreparations based on hormones or spermicides.
3001        GLANDS AND OTHER ORGANS FOR ORGANO-THERAPEUTIC

USES, DRIED, WHETHER OR NOT POWDERED; EXTRACTS OF
GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS FOR
ORGANO-THERAPEUTIC USES; HEPARIN AND ITS SALTS;
OTHER HUMAN OR ANIMAL SUBSTANCES PREPARED FOR
THERAPEUTIC OR PROPHYLACTIC USES, NOT ELSEWHERE
SPECIFIED OR INCLUDED:
3001.10.00  - Glands and other organs, dried, whether or   not

            powdered                                           2%

3001.20.00  - Extracts of glands or other organs or of   their

            secretions                                         2%

3001.90.00  - Other                                            2%

3002        HUMAN BLOOD; ANIMAL BLOOD PREPARED FOR

THERAPEUTIC, PROPHYLACTIC OR DIAGNOSTIC USES;
ANTISERA AND OTHER BLOOD FRACTIONS; VACCINES,
TOXINS, CULTURES OF MICRO-ORGANISMS (EXCLUDING
YEASTS) AND SIMILAR PRODUCTS:
3002.10.00  - Antisera and other blood fractions               Free

3002.20.00  - Vaccines for human medicine                      2%

3002.3      - Vaccines for veterinary medicine:

3002.31.00  - - Vaccines against foot and mouth disease        2%

3002.39.00  - - Other                                          2%

3002.90.00  - Other                                            2%

3003        MEDICAMENTS (EXCLUDING GOODS OF 3002, 3005 OR

3006) CONSISTING OF TWO OR MORE CONSTITUENTS
WHICH HAVE BEEN MIXED TOGETHER FOR THERAPEUTIC OR
PROPHYLACTIC USES, NOT PUT UP IN MEASURED DOSES
OR IN FORMS OR PACKINGS FOR RETAIL SALE: 3003.10.00 - Containing penicillins
or derivatives thereof,
with a penicillanic acid structure, or
            streptomycins or their derivatives                 2%

CAN:Free
3003.20.00  - Containing other antibiotics                     2%

CAN:Free
3003.3      - Containing hormones or other products of 2937

but not containing antibiotics:
3003.31.00  - - Containing insulin                             2%

CAN:Free
3003.39.00  - - Other                                          2%

CAN:Free 3003.40.00 - Containing alkaloids or derivatives thereof but
not containing hormones or other products of 2937
            or antibiotics                                     2%

CAN:Free
3003.90.00  - Other                                            2%

CAN:Free
3004        MEDICAMENTS (EXCLUDING GOODS OF 3002, 3005 OR

3006) CONSISTING OF MIXED OR UNMIXED PRODUCTS FOR
THERAPEUTIC OR PROPHYLACTIC USES, PUT UP IN
MEASURED DOSES OR IN FORMS OR PACKINGS FOR RETAIL
SALE: 3004.10.00 - Containing penicillins or derivatives thereof,
with a penicillanic acid structure, or
            streptomycins or their derivatives                 2%

CAN:Free
3004.20.00  - Containing other antibiotics                     2%

CAN:Free
3004.3      - Containing hormones or other products of 2937

but not containing antibiotics:
3004.31.00  - - Containing insulin                             2%

CAN:Free
3004.32.00  - - Containing adrenal cortex hormones             2%

CAN:Free
3004.39.00  - - Other                                          2%

CAN:Free 3004.40.00 - Containing alkaloids or derivatives thereof but
not containing hormones, other products of 2937
            or antibiotics                                     2%

CAN:Free 3004.50.00 - Other medicaments containing vitamins or other
            products of 2936                                   2%

CAN:Free
3004.90.00  - Other                                            2%

CAN:Free
3005        WADDING, GAUZE, BANDAGES AND SIMILAR ARTICLES

(FOR EXAMPLE, DRESSINGS, ADHESIVE PLASTERS,
POULTICES), IMPREGNATED OR COATED WITH
PHARMACEUTICAL SUBSTANCES OR PUT UP IN FORMS OR
PACKINGS FOR RETAIL SALE FOR MEDICAL, SURGICAL,
DENTAL OR VETERINARY PURPOSES: 3005.10.00 - Adhesive dressings and other
articles having an
            adhesive layer                                     5%

CAN:Free
3005.90.00  - Other                                            5%

CAN:Free
3006        PHARMACEUTICAL GOODS SPECIFIED IN NOTE 3 TO THIS

CHAPTER: 3006.10.00 - Sterile surgical catgut, similar sterile suture
materials and sterile tissue adhesives for
surgical wound closure; sterile laminaria and
sterile laminaria tents; sterile absorbable
            surgical or dental haemostatics                    Free

3006.20.00  - Blood-grouping reagents                          Free
3006.30.00 - Opacifying preparations for X-ray examinations;
diagnostic reagents designed to be administered
            to the patient                                     Free
3006.40.00 - Dental cements and other dental fillings; bone
            reconstruction cements                             10%

DC:5%
3006.50.00  - First-aid boxes and kits                         Free
3006.60.00 - Chemical contraceptive preparations based on
            hormones or spermicides                            2%

Chapter 31
Fertilisers Notes. 1.- This Chapter does not cover:

   (a)  Animal blood of 0511;

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

   (c)  Cultured potassium chloride crystals (other than optical elements)
        weighing not less than 2.5 g each, of 3823; optical elements of
        potassium chloride (9001). 2.- 3102 applies only to the following
        goods, provided that they are not put up in the forms or packages
        described in 3105:

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

        (i)    Sodium nitrate, whether or not pure;

        (ii)   Ammonium nitrate, whether or not pure;

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

        (iv)   Ammonium sulphate, whether or not pure;

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

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

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

        (viii) Urea, whether or not pure.

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

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

                (D)  Liquid fertilisers consisting of the goods of
                     subparagraph (A)(ii) or (viii) above, or of mixtures of
                     those goods, in an aqueous or ammoniacal solution. 3.-
                     3103 applies only to the following goods, provided that
                     they are not put up in the forms or packages described in
                     3105:

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

        (i)    Basic slag;

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

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

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

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

                (C)  Fertilisers consisting of any of the goods described in
                     (A) or (B) above, but with no account being taken of the
                     fluorine content limit, mixed with chalk, gypsum or other
                     inorganic non-fertilising substances. 4.- 3104 applies
                     only to the following goods, provided that they are not
                     put up in the forms or packages described in 3105:

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

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

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

        (iii)  Potassium sulphate, whether or not pure;

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

                (B)  Fertilisers consisting of any of the goods described in
                     (A) above mixed together. 5.- Ammonium
                     dihydrogenorthophosphate (monoammonium phosphate) and
                     diammonium hydrogenorthophosphate (diammonium phosphate),
                     whether or not pure, and intermixtures thereof, are to be
                     classified in 3105. 6.- For the purposes of 3105, ''other
                     fertilisers'' applies only to products of a kind used as
                     fertilisers and containing, as an essential constituent,
                     at least one of the fertilising elements nitrogen,
                     phosphorus or potassium. 3101.00.00 ANIMAL OR VEGETABLE
                     FERTILISERS, WHETHER OR NOT
MIXED TOGETHER OR CHEMICALLY TREATED; FERTILISERS
PRODUCED BY THE MIXING OR CHEMICAL TREATMENT OF
            ANIMAL OR VEGETABLE PRODUCTS                       2%

3102        MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS:

3102.10.00  - Urea, whether or not in aqueous solution         2%

3102.2      - Ammonium sulphate; double salts and mixtures of

ammonium sulphate and ammonium nitrate:
3102.21.00  - - Ammonium sulphate                              2%

3102.29.00  - - Other                                          2%
3102.30.00 - Ammonium nitrate, whether or not in aqueous
            solution                                           2%
3102.40.00 - Mixtures of ammonium nitrate with calcium
carbonate or other inorganic non-fertilising
            substances                                         2%

3102.50.00  - Sodium nitrate                                   Free
3102.60.00 - Double salts and mixtures of calcium nitrate
            and ammonium nitrate                               2%

3102.70.00  - Calcium cyanamide                                2%
3102.80.00 - Mixtures of urea and ammonium nitrate in
            aqueous or ammoniacal solution                     2%
3102.90.00 - Other, including mixtures not specified in the
            foregoing subheadings                              2%

3103        MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC:

3103.10.00  - Superphosphates                                  2%

3103.20.00  - Basic slag                                       2%

3103.90.00  - Other                                            2%

3104        MINERAL OR CHEMICAL FERTILISERS, POTASSIC:
3104.10.00 - Carnallite, sylvite and other crude natural
            potassium salts                                    2%

3104.20.00  - Potassium chloride                               2%

3104.30.00  - Potassium sulphate                               2%

3104.90.00  - Other                                            2%

3105        MINERAL OR CHEMICAL FERTILISERS CONTAINING TWO OR

THREE OF THE FERTILISING ELEMENTS NITROGEN,
PHOSPHORUS AND POTASSIUM; OTHER FERTILISERS;
GOODS OF THIS CHAPTER IN TABLETS OR SIMILAR
FORMS OR IN PACKAGES OF A GROSS WEIGHT NOT
EXCEEDING 10 kg: 3105.10.00 - Goods of this Chapter in tablets or similar
forms or in packages of a gross weight not
            exceeding 10 kg                                    2%
3105.20.00 - Mineral or chemical fertilisers containing the
three fertilising elements nitrogen, phosphorus
            and potassium                                      2%
3105.30.00 - Diammonium hydrogenorthophosphate (diammonium
            phosphate)                                         2%
3105.40.00 - Ammonium dihydrogenorthophosphate (monoammonium
phosphate) and mixtures thereof with diammonium
            hydrogenorthophosphate (diammonium phosphate)      2%

3105.5      - Other mineral or chemical fertilisers

containing the two fertilising elements nitrogen
and phosphorus:
3105.51.00  - - Containing nitrates and phosphates             2%

3105.59.00  - - Other                                          2%
3105.60.00 - Mineral or chemical fertilisers containing the
two fertilising elements phosphorus and potassium
2%
3105.90.00  - Other                                            Free

Chapter 32
Tanning or dyeing extracts;
tannins and their derivatives; dyes,
pigments and other colouring matter;
paints and varnishes; putty and other
mastics; inks Notes. 1.- This Chapter does not cover:

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

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

   (c)  Mastics of asphalt or other bituminous mastics (2715.00.00). 2.- 3204
        includes mixtures of stabilised diazonium salts and couplers for the
        production of azo dyes. 3.- 3203.00.00, 3204, 3205.00.00 and 3206
        apply also to preparations based on colouring matters (including, in
        the case of 3206, colouring pigments of 2530 or Chapter 28, metal
        flakes and metal powders), of a kind used for colouring any material
        or used as ingredients in the manufacture of colouring preparations.
        The headings do not apply, however, to pigments dispersed in
        non-aqueous media, in liquid or paste form, of a kind used in the
        manufacture of paints, including enamels (3212), or to other
        preparations of 3207, 3208, 3209, 3210.00.00, 3212, 3213 or 3215. 4.-
        3208 includes solutions (other than collodions) consisting of any of
        the products specified in 3901 to 3913 in volatile organic solvents
        when the weight of the solvent exceeds 50% of the weight of the
        solution. 5.- In this Chapter, ''colouring matter'' does not include
        products of a kind used as extenders in oil paints, whether or not
        they are also suitable for colouring distempers. 6.- In 3212,
        ''stamping foils'' applies only to thin sheets of a kind used for
        printing, for example, book covers or hat bands, and consisting of:

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

   (b)  Metal (including precious metal) or pigment, deposited on a supporting
        sheet of any material.
3201        TANNING EXTRACTS OF VEGETABLE ORIGINS; TANNINS AND

            THEIR SALTS,   ETHERS, ESTERS AND OTHER

DERIVATIVES:
3201.10.00  - Quebracho extract                                2%

3201.20.00  - Wattle extract                                   Free

3201.30.00  - Oak or chestnut extract                          2%

3201.90.00  - Other                                            2%

3202        SYNTHETIC ORGANIC TANNING   SUBSTANCES; INORGANIC

            TANNING   SUBSTANCES; TANNING PREPARATlONS,

            WHETHER OR NOT CONTAINING   NATURAL TANNING

            SUBSTANCES;   ENZYMATIC PREPARATIONS FOR

PRE-TANNING:
3202.10.00  - Synthetic organic tanning   substances           2%

3202.90.00  - Other                                            2%
3203.00.00 COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN
(INCLUDING DYEING EXTRACTS BUT EXCLUDING ANIMAL
BLACK), WHETHER OR NOT CHEMICALLY DEFINED;
PREPARATIONS BASED ON COLOURING MATTER OF VEGETABLE
OR ANIMAL ORIGIN AS SPECIFIED IN NOTE 3 TO THIS
            CHAPTER                                            2%

3204        SYNTHETIC ORGANIC COLOURING   MATTER, WHETHER OR

            NOT CHEMICALLY   DEFINED; PREPARATIONS BASED ON

            SYNTHETIC ORGANIC COLOURING MATTER AS   SPECIFIED

            IN NOTE 3 TO THIS   CHAPTER; SYNTHETIC ORGANIC

            PRODUCTS   OF A KIND USED AS FLUORESCENT

            BRIGHTENING AGENTS OR AS   LUMINOPHORES, WHETHER OR

            NOT   CHEMICALLY DEFINED:

3204.1      - Synthetic organic colouring matter and

            preparations based thereon as specified   in Note 3

to this Chapter:
3204.11.00  - - Disperse dyes and preparations based thereon   20%

DC(except CHIN,
INIA and
RKOR):15% CHIN,
INIA and RKOR:20%
From 1 July 1988 20%
DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3204.12.00  - - Acid dyes, whether or not    premetallised, and

            preparations    based thereon; mordant dyes    and

            preparations based thereon                         10%

DC:5%
3204.13.00  - - Basic dyes and preparations    based thereon   10%

DC:5%
3204.14.00  - - Direct dyes and preparations    based thereon  10%

DC:5% 3204.15.00 - - Vat dyes (including those usable in that
state as pigments) and preparations based
            thereon                                            20%

DC(except CHIN,
INIA and
RKOR):15% CHIN,
INIA and RKOR:20%
From 1 July 1988 20%
DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10% 3204.16.00 - - Reactive dyes and preparations based thereon
10%
DC:5%
3204.17.00  - - Pigments and preparations based thereon        20%

DC(except CHIN,
INIA and
RKOR):15% CHIN,
INIA and RKOR:20%
From 1 July 1988 20%
DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3204.19     - - Other, including mixtures of colouring

matter of 3204.11 to 3204.19: 3204.19.10 - - - Mixtures including colouring
matter of
            3204.11.00, 3204.15.00 or 3204.17.00               20%

DC(except CHIN,
INIA and
RKOR):15% CHIN,
INIA and RKOR:20%
From 1 July 1988 20%
DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3204.19.90  - - - Other                                        10%

DC:5% 3204.20.00 - Synthetic organic products of a kind used as
            fluorescent brightening agents                     10%

DC:5%
3204.90.00  - Other                                            10%

DC:5% 3205.00.00 COLOUR LAKES; PREPARATIONS BASED ON COLOUR LAKES
            AS SPECIFIED IN NOTE 3 TO THIS CHAPTER             20%

DC(except CHIN,
INIA and
RKOR):15%
CHIN, INIA and
RKOR:20%
CAN:15%
From 1 July 1988 20%
DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3206        OTHER COLOURING MATTER; PREPARATIONS AS SPECIFIED

IN NOTE 3 TO THIS CHAPTER, OTHER THAN THOSE OF
3203.00.00, 3204 OR 3205.00.00; INORGANIC
            PRODUCTS   OF A KIND USED AS LUMlNOPHORES,

WHETHER OR NOT CHEMICALLY DEFINED:
3206.10     - Pigments and preparations based on titanium

dioxide: 3206.10.10 - - - Goods, as follows:

   (a)  containing added synthetic organic colouring
matter;

   (b)  intermixtures and preparations, containing:

        (i)    chrome greens;

        (ii)   lead chromes;

        (iii)  molybdate chromes;

        (iv)   pigments of cadmium compounds;

        (v)    strontium chromes;

        (vi)   zinc chromes; or

        (vii)  zinc greens;
               (c) white pigments                              20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3206.10.90  - - - Other                                        10%

DC:5%
3206.20     - Pigments and preparations based on chromium

compounds: 3206.20.10 - - - Goods, as follows:

   (a)  containing added synthetic organic colouring
matter;

   (b)  intermixtures and preparations, containing:

        (i)    chrome greens;

        (ii)   lead chromes;

        (iii)  molybdate chromes;

        (iv)   pigments of cadmium compounds;

        (v)    strontium chromes;

        (vi)   zinc chromes; or
                 (vii) zinc greens;                            20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3206.20.90  - - - Other                                        10%

DC:5% 3206.30.00 - Pigments and preparations based on cadmium
            compounds                                          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3206.4      - Other colouring matter and other preparations:

3206.41     - - Ultramarine and preparations based thereon:
3206.41.10 - - - Goods, as follows:

   (a)  containing added synthetic organic colouring
matter;

   (b)  zinc greens;

   (c)  intermixtures and preparations, containing:

        (i)    chrome greens;

        (ii)   lead chromes;

        (iii)  molybdate chromes;

        (iv)   pigments of cadmium compounds;

        (v)    strontium chromes;

        (vi)   zinc chromes; or
                 (vii) zinc greens;                            20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3206.41.90  - - - Other                                        10%

DC:5%
3206.42     - - Lithopone and other pigments and

preparations based on zinc sulphide: 3206.42.10 - - - Goods, as follows:

   (a)  containing added synthetic organic colouring
matter;

   (b)  intermixtures and preparations, containing:

        (i)    chrome greens;

        (ii)   lead chromes;

        (iii)  molybdate chromes;

        (iv)   pigments of cadmium compounds;

        (v)    strontium chromes;

        (vi)   zinc chromes; or

        (vii)  zinc greens;

   (c)  white pigments containing titanium dioxide 20%
DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3206.42.90  - - - Other                                        10%

DC:5%
3206.43     - - Pigments and preparations based on

hexacyanoferrates (ferrocyanides and
ferricyanides): 3206.43.10 - - - Goods, as follows:

   (a)  containing added synthetic organic colouring
matter;

   (b)  chrome greens;

   (c)  zinc greens;

   (d)  intermixtures and preparations, containing:

        (i)    chrome greens;

        (ii)   lead chromes;

        (iii)  molybdate chromes;

        (iv)   pigments of cadmium compounds;

        (v)    strontium chromes;

        (vi)   zinc chromes; or
                 (vii) zinc greens                             20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3206.43.90  - - - Other                                        10%

DC:5%
3206.49     - - Other:
3206.49.10 - - - Goods, as follows:

   (a)  containing added synthetic organic colouring
matter;

   (b)  intermixtures and preparations, containing:

        (i)    chrome greens;

        (ii)   lead chromes;

        (iii)  molybdate chromes;

        (iv)   pigments of cadmium compounds;

        (v)    strontium chromes;

        (vi)   zinc chromes; or

        (vii)  zinc greens;

   (c)  white pigments containing titanium dioxide 20%
DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3206.49.90  - - - Other                                        10%

DC:5% 3206.50.00 - Inorganic products of a kind used as
            luminophores                                       10%

DC:5%
3207        PREPARED PIGMENTS, PREPARED OPACIFIERS AND

PREPARED COLOURS, VITRIFIABLE ENAMELS AND GLAZES,
ENGOBES (SLIPS), LIQUID LUSTRES AND SIMILAR
PREPARATIONS, OF A KIND USED IN THE CERAMIC,
ENAMELLING OR GLASS INDUSTRY; GLASS FRIT AND
OTHER GLASS, IN THE FORM OF POWDER, GRANULES OR
FLAKES: 3207.10.00 - Prepared pigments, prepared opacifiers,
            prepared colours and similar preparations          10%

DC:5% 3207.20.00 - Vitrifiable enamels and glazes, engobes (slips)
            and similar preparations                           10%

DC:5%
3207.30.00  - Liquid lustres and similar preparations          10%

DC:5% 3207.40.00 - Glass frit and other glass, in the form of
            powder, granules or flakes                         10%

DC:5%
3208        PAINTS AND VARNISHES (INCLUDING   ENAMELS AND

            LACQUERS) BASED ON   SYNTHETIC POLYMERS OR

            CHEMICALLY   MODIFIED NATURAL POLYMERS,   DISPERSED

            OR DISSOLVED IN A   NON-AQUEOUS MEDIUM; SOLUTIONS

            AS   DEFINED IN NOTE 4 TO THIS CHAPTER:

3208.10.00  - Based on polyesters                              15%

DC:10%
3208.20.00  - Based on acrylic or vinyl   polymers             15%

DC:10%
3208.90.00  - Other                                            15%

DC:10%
3209        PAINTS AND VARNISHES (INCLUDING   ENAMELS AND

            LACQUERS) BASED ON   SYNTHETIC POLYMERS OR

            CHEMICALLY   MODIFIED NATURAL POLYMERS, DISPERSED

OR DISSOLVED IN AN AQUEOUS MEDIUM:
3209.10.00  - Based on acrylic or vinyl   polymers             15%

DC:10%
3209.90.00  - Other                                            15%

DC:10%
3210.00.00  OTHER PAINTS AND VARNISHES (INCLUDING   ENAMELS,

            LACQUERS AND DISTEMPERS); PREPARED   WATER PIGMENTS

            OF A KIND USED FOR FINISHING   LEATHER             15%

DC:10%
3211.00.00  PREPARED DRIERS                                    10%

DC:5%
3212        PIGMENTS (INCLUDING METALLIC POWDERS AND FLAKES)

DISPERSED IN NON-AQUEOUS MEDIA, IN LIQUID OR PASTE
FORM, OF A KIND USED IN THE MANUFACTURE OF PAINTS
(INCLUDING ENAMELS); STAMPING FOILS; DYES AND
            OTHER COLOURING MATTER   PUT UP IN FORMS OR

PACKINGS FOR RETAIL SALE:
3212.10.00  - Stamping foils                                   10%

DC:5%
3212.90     - Other:

3212.90.1   - - - Pigments (including metallic powders and

flakes) dispersed in non-aqueous media, in
liquid or paste form, of a kind used in the
manufacture of paints (including enamels): 3212.90.11 - - - - Dispersions of
metal powders or flakes
15%
DC:10%
3212.90.19  - - - - Other                                      20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10% 3212.90.20 - - - Dyes and other colouring matter put up in
            forms or packings for retail sale                  10%

DC:5%
3213        ARTISTS', STUDENTS' OR SIGNBOARD PAINTERS'

COLOURS, MODIFYING TINTS, AMUSEMENT COLOURS AND
THE LIKE, IN TABLETS, TUBES, JARS, BOTTLES,
PANS OR IN SIMILAR FORMS OR PACKINGS:
3213.10.00  - Colours in sets                                  10%

DC:5%
3213.90.00  - Other                                            10%

DC:5%
3214        GLAZIERS' PUTTY, GRAFTING PUTTY, RESIN CEMENTS,

CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS'
FILLINGS; NON-REFRACTORY SURFACING PREPARATIONS
FOR FACADES, INDOOR WALLS, FLOORS, CEILINGS OR THE
LIKE:
3214.10.00  - Mastics; painters' fillings                      15%

DC:10%
CAN:7.5%
3214.90.00  - Other                                            15%

DC:10%
CAN:7.5%
3215        PRINTING INK, WRITING OR DRAWING INK AND OTHER

INKS, WHETHER OR NOT CONCENTRATED OR SOLID:
3215.1      - Printing ink:

3215.11.00  - - Black                                          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3215.19.00  - - Other                                          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3215.90.00  - Other                                            20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet
preparations Notes. 1.- This Chapter does not cover:

   (a)  Compound alcoholic preparations of a kind used for the manufacture of
beverages, of 2208;

   (b)  Soap or other products of 3401; or

   (c)  Gum, wood or sulphate turpentine or other products of 3805. 2.-
        3303.00.00 to 3307 apply, to products, whether or not mixed (other
        than aqueous distillates and aqueous solutions of essential oils),
        suitable for use as goods of these headings and put up in packings of
        a kind sold by retail for such use. 3.- In 3307, ''Perfumery, cosmetic
        or toilet preparations'', applies,  to the following products:
        scented sachets; odoriferous preparations which operate by burning;
        perfumed papers and papers impregnated or coated with cosmetics;
        contact lens or artificial eye solutions; wadding, felt and nonwovens,
        impregnated, coated or covered with perfume or cosmetics; animal
        toilet preparations.
3301        ESSENTIAL OILS (TURPENELESS OR NOT), INCLUDING

CONCRETES AND ABSOLUTES; RESINOIDS;
CONCENTRATES OF ESSENTIAL OILS IN FATS, IN FIXED
OILS, IN WAXES OR THE LIKE, OBTAINED BY
ENFLEURAGE OR MACERATION; TERPENIC BY-PRODUCTS OF
THE DETERPENATION OF ESSENTIAL OILS; AQUEOUS
DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL
OILS:
3301.1      - Essential oils of citrus fruit:

3301.11.00  - - Of bergamot                                    10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
3301.12.00  - - Of orange                                      10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
3301.13.00  - - Of lemon                                       10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
3301.14.00  - - Of lime                                        10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
3301.19.00  - - Other                                          10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
3301.2      - Essential oils other than   those of citrus

fruit:
3301.21.00  - - Of geranium                                    10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
3301.22.00  - - Of jasmin                                      10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
3301.23.00  - - Of lavender or of lavandin                     10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
3301.24.00  - - Of peppermint (Mentha piperita)                10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
3301.25.00  - - Of other mints                                 10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
3301.26.00  - - Of vetiver                                     10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
3301.29.00  - - Other                                          10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
3301.30.00  - Resinoids                                        10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
3301.90.00  - Other                                            10%

DC:5%
3302        MIXTURES OF ODORIFEROUS SUBSTANCES AND MIXTURES

(INCLUDING ALCOHOLIC SOLUTIONS) WITH A BASIS OF
ONE OR MORE OF THESE SUBSTANCES, OF A KIND USED
AS RAW MATERIALS IN INDUSTRY: 3302.10.00 - Of a kind used in the food or drink
industries 10%
DC:5%
3302.90.00  - Other                                            10%

DC:5%
3303.00.00  PERFUMES AND TOILET WATERS                         20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3304        BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS

FOR THE CARE OF THE SKIN (OTHER THAN
MEDICAMENTS), INCLUDING SUNSCREEN OR SUN TAN
PREPARATIONS; MANICURE OR PEDICURE PREPARATIONS:
3304.10.00  - Lip make-up preparations                         20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3304.20.00  - Eye make-up preparations                         20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3304.30.00  - Manicure or pedicure preparations                20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3304.9      - Other:

3304.91.00  - - Powders, whether or not compressed             20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3304.99.00  - - Other                                          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3305        PREPARATIONS FOR USE ON THE HAIR:

3305.10.00  - Shampoos                                         20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10% 3305.20.00 - Preparations for permanent waving or
            straightening                                      20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3305.30.00  - Hair lacquers                                    20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3305.90.00  - Other                                            20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3306        PREPARATIONS FOR ORAL OR DENTAL HYGIENE,

INCLUDING DENTURE FIXATIVE PASTES AND POWDERS:
3306.10.00  - Dentifrices                                      20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3306.90.00  - Other                                            20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3307        PRE-SHAVE, SHAVING OR AFTER-SHAVE PREPARATIONS,

PERSONAL DEODORANTS, BATH PREPARATIONS,
DEPILATORIES AND OTHER PERFUMERY, COSMETIC OR
TOILET PREPARATIONS, NOT ELSEWHERE SPECIFIED OR
INCLUDED; PREPARED ROOM DEODORISERS, WHETHER OR
NOT PERFUMED OR HAVING DISINFECTANT PROPERTIES:
3307.10.00  - Pre-shave, shaving or after-shave preparations   20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3307.20.00  - Personal deodorants and antiperspirants          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10% 3307.30.00 - Perfumed bath salts and other bath preparations
20%
DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3307.4      - Preparations for perfuming or deodorizing

rooms, including odoriferous preparations used
during religious rites: 3307.41.00 - - ''Agarbatti'' and other odoriferous
            preparations which operate by burning              20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3307.49.00  - - Other                                          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3307.90.00  - Other                                            20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
Chapter 34
Soap, organic surface-active agents,
washing preparations, lubricating preparations,
artificial waxes, prepared waxes, polishing
or scouring preparations, candles and similar
articles, modelling pastes, ''dental waxes''
and dental preparations with a basis of plaster Notes. 1.- This Chapter does
not cover:

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

   (b)  Separate chemically defined compounds; or

   (c)  Shampoos, dentifrices, shaving creams and foams, or bath preparations,
        containing soap or other organic surface-active agents (3305, 3306 or
        3307). 2.- For the purposes of 3401, ''soap'' applies only to soap
        soluble in water. Soap and the other products of 3401 may contain
        added substances (for example, disinfectants, abrasive powders,
        fillers or medicaments). Products containing abrasive powders remain
        classified in 3401 only if in the form of bars, cakes or moulded
        pieces or shapes. In other forms they are to be classified in 3405 as
        ''scouring powders and similar preparations''. 3.- For the purposes of
        3402, ''organic surface-active agents'' are products which when mixed
        with water at a concentration of 0.5% at 20 degrees C and left to
        stand for one hour at the same temperature:

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

   (b)  reduce the surface tension of water to 4.5 x 10-2 N/m (45dyne/cm) or
        less. 4.- In 3403, ''petroleum oils and oils obtained from bituminous
        minerals'' applies to the products defined in Note 2 to Chapter 27.
        5.- In 3404, subject to the exclusions provided below, ''artificial
        waxes and prepared waxes'' applies only to:

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

                (B)  Products obtained by mixing different waxes;

                (C)  Products of a waxy character with a basis of one or more
                     waxes and containing fats, resins, mineral substances or
                     other materials. The heading does not apply to:

   (a)  Products of 1516, 1519 or 3402, even if having a waxy character;

   (b)  Unmixed animal waxes or unmixed vegetable waxes, whether or not
        coloured, of 1521;

   (c)  Mineral waxes or similar products of 2712, whether or not intermixed
        or merely coloured; or

   (d)  Waxes mixed with, dispersed in or dissolved in a liquid medium (3405,
        38 etc.).
3401        SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS AND

PREPARATIONS FOR USE AS SOAP, IN THE FORM OF
BARS, CAKES, MOULDED PIECES OR SHAPES, WHETHER OR
NOT CONTAINING SOAP; PAPER, WADDING, FELT AND
NONWOVENS, IMPREGNATED, COATED OR COVERED WITH
SOAP OR DETERGENT:
3401.1      - Soap and organic surface-active products and

preparations, in the form of bars, cakes, moulded
pieces or shapes, and paper, wadding, felt and
nonwovens, impregnated, coated or covered with
soap or detergent: 3401.11.00 - - For toilet use (including medicated
            products)                                          10%

DC:5%
3401.19.00  - - Other                                          10%

DC:5%
3401.20.00  - Soap in other forms                              10%

DC:5%
3402        ORGANIC SURFACE-ACTIVE AGENTS (OTHER THAN SOAP);

SURFACE-ACTIVE PREPARATIONS, WASHING PREPARATIONS
(INCLUDING AUXILIARY WASHING PREPARATIONS) AND
CLEANING PREPARATIONS, WHETHER OR NOT CONTAINING
SOAP, OTHER THAN THOSE OF 3401:
3402.1      - Organic surface-active agents, whether or not

put up for retail sale:
3402.11.00  - - Anionic                                        20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3402.12.00  - - Cationic                                       20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3402.13.00  - - Non-ionic                                      20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3402.19.00  - - Other                                          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3402.20.00  - Preparations put up for retail sale              20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3402.90.00  - Other                                            20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3403        LUBRICATING PREPARATIONS (INCLUDING CUTTING-OIL

PREPARATIONS, BOLT OR NUT RELEASE PREPARATIONS,
ANTI-RUST OR ANTI-CORROSION PREPARATIONS AND
MOULD RELEASE PREPARATIONS, BASED ON LUBRICANTS)
AND PREPARATIONS OF A KIND USED FOR THE OIL OR
GREASE TREATMENT OF TEXTILE MATERIALS, LEATHER,
FUR SKINS OR OTHER MATERIALS, BUT EXCLUDING
PREPARATIONS CONTAINING, AS BASIC CONSTITUENTS,
70% OR MORE BY WEIGHT OF PETROLEUM OILS OR OF
OILS OBTAINED FROM BITUMINOUS MINERALS:
3403.1      - Containing petroleum oils or oils obtained from

bituminous minerals: 3403.11.00 - - Preparations for the treatment of textile
materials, leather, furskins or other materials 2%
3403.19.00  - - Other                                          2%

3403.9      - Other:
3403.91.00 - - Preparations for the treatment of textile
materials, leather, furskins or other materials 2%
3403.99.00  - - Other                                          2%

3404        ARTIFICIAL WAXES AND PREPARED WAXES:

3404.10.00  - Of chemically modified lignite                   10%

DC:5%
3404.20.00  - Of polyethylene glycol                           20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3404.90     - Other:
3404.90.10 - - - Goods, as follows:

   (a)  ethylene bis-stearamide;

   (b)  ethylene oxide derivatives;
                 (c) glycerol esters                           20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3404.90.90  - - - Other                                        10%

DC:5%
3405        POLISHES AND CREAMS, FOR FOOTWEAR, FURNITURE,

FLOORS, COACHWORK, GLASS OR METAL, SCOURING
PASTES AND POWDERS AND SIMILAR PREPARATIONS
(WHETHER OR NOT IN THE FORM OF PAPER, WADDING,
FELT, NONWOVENS, CELLULAR PLASTICS OR CELLULAR
RUBBER, IMPREGNATED, COATED OR COVERED WITH
SUCH PREPARATIONS), EXCLUDING WAXES OF 3404: 3405.10.00 - Polishes, creams and
similar preparations for
            footwear or leather                                20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5% 3405.20.00 - Polishes, creams and similar preparations for
the maintenance of wooden furniture, floors or
            other woodwork                                     20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5% 3405.30.00 - Polishes and similar preparations for
            coachwork, other than metal polishes             10%

DC:5% 3405.40.00 - Scouring pastes and powders and other scouring
            preparations                                       10%

DC:5%
3405.90.00  - Other                                            10%

DC:5%
3406.00.00  CANDLES, TAPERS AND THE LIKE                       10%

DC:5% 3407.00.00 MODELLING PASTES, INCLUDING THOSE PUT UP FOR
CHILDREN'S AMUSEMENT; PREPARATIONS KNOWN AS
''DENTAL WAX'' OR AS ''DENTAL IMPRESSION
COMPOUNDS'', PUT UP IN SETS, IN PACKINGS FOR
RETAIL SALE OR IN PLATES, HORSESHOE SHAPES,
STICKS OR SIMILAR FORMS; OTHER PREPARATIONS FOR
USE IN DENTISTRY, WITH A BASIS OF PLASTER (OF
            CALCINED GYPSUM OR CALCIUM SULPHATE)               10%

DC:5%
Chapter 35 Albuminoidal substances; modified starches; glues; enzymes Notes.
1.- This Chapter does not cover:

   (a)  Yeasts (2102);

   (b)  Blood fractions (other than blood albumin not prepared for therapeut
        or prophylactic uses), medicaments or other products of Chapter 30;

   (c)  Enzymatic preparations for pre-tanning (3202);

   (d)  Enzymatic soaking or washing preparations or other products of Chapt
        34;

   (e)  Hardened proteins (3913); or

   (f)  Gelatin products of the printing industry (Chapter 49).
2.- For the purposes of 3505, ''dextrins'' means starch degradation products
with a reducing sugar content, expressed as dextrose on the dry substance, not
exceeding 10%.
Such products with a reducing sugar content exceeding 10% fall in 1702.
3501        CASEIN, CASEINATES AND OTHER CASEIN   DERIVATIVES;

CASEIN GLUES:
3501.10.00  - Casein                                           15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
3501.90.00  - Other                                            5%

From 1 January 1992 2%
3502        ALBUMINS, ALBUMINATES AND OTHER   ALBUMIN

DERIVATIVES:
3502.10.00  - Egg albumin                                      Free

3502.90.00  - Other                                            Free

3503        GELATIN (INCLUDING GELATIN IN RECTANGULAR

(INCLUDING SQUARE) SHEETS, WHETHER OR NOT
SURFACE-WORKED OR COLOURED) AND GELATIN
DERIVATIVES; ISINGLASS; OTHER GLUES OF ANIMAL
ORIGIN, EXCLUDING CASEIN GLUES OF 3501:
3503.00.10  - - - Gelatin                                      20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3503.00.90  - - - Other                                        2%
3504.00.00 PEPTONES AND THEIR DERIVATIVES; OTHER PROTEIN
SUBSTANCES AND THEIR DERIVATIVES, NOT ELSEWHERE
SPECIFIED OR INCLUDED; HIDE POWDER, WHETHER OR
            NOT CHROMED                                        Free

3505        DEXTRINS AND OTHER MODIFIED STARCHES (FOR

EXAMPLE, PREGELATINISED OR ESTERIFIED
STARCHES); GLUES BASED ON STARCHES, OR ON
DEXTRINS OR OTHER MODIFIED STARCHES:
3505.10.00  - Dextrins and other modified starches             15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
3505.20.00  - Glues                                            15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
                                           From 1 January 1992    2%

3506        PREPARED GLUES AND OTHER PREPARED ADHESIVES, NOT

ELSEWHERE SPECIFIED OR INCLUDED; PRODUCTS
SUITABLE FOR USE AS GLUES OR ADHESIVES, PUT UP
FOR RETAIL SALE AS GLUES OR ADHESIVES, NOT
EXCEEDING A NET WEIGHT OF 1 kg: 3506.10.00 - Products suitable for use as
glues or
adhesives, put up for retail sale as glues or
            adhesives, not exceeding a net weight of 1 kg      15%

DC:10%
3506.9      - Other:
3506.91.00 - - Adhesives based on rubber or plastics
            (including artificial resins)                      15%

DC:10%
3506.99.00  - - Other                                          15%

DC:10%
3507        ENZYMES; PREPARED ENZYMES NOT ELSEWHERE SPECIFIED

OR INCLUDED:
3507.10.00  - Rennet and concentrates thereof                  2%

3507.90.00  - Other                                            2%

Chapter 36
Explosives; pyrotechnic products; matches;
pyrophoric alloys; certain combustible preparations Notes. 1.- This Chapter
does not cover separate chemically defined compounds other than those
described in Note 2(a) or (b) below. 2.- In 3606 ''articles of combustible
materials'' applies only to:

   (a)  Metaldehyde, hexamethylenetetramine and similar substances, put up in
        forms (for example, tablets, sticks or similar forms) for use as
        fuels; fuels with a basis of alcohol, and similar prepared fuels, in
        solid or semi-solid form;

   (b)  Liquid or liquefied-gas fuels in containers of a kind used for filling
        or refilling cigarette or similar lighters and of a capacity not
        exceeding 300 cm cubed; and

   (c)  Resin torches, firelighters and the like.
3601.00.00  PROPELLENT POWDERS                                 10%

DC:5%
3602.00.00  PREPARED EXPLOSIVES, OTHER   THAN PROPELLANT

            POWDERS                                            10%

DC:5% 3603.00.00 SAFETY FUSES; DETONATING FUSES; PERCUSSION OR
DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS 10%
DC:5%
3604        FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, FOG

SIGNALS AND OTHER PYROTECHNIC ARTICLES:
3604.10.00  - Fireworks                                        20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3604.90.00  - Other                                            20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10% 3605.00.00 MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF 3604
15%
DC:10%
3606        FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL

FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS
SPECIFIED IN NOTE 2 TO THIS CHAPTER: 3606.10.00 - Liquid or liquefied-gas
fuels in containers of
a kind used for filling or refilling cigarette or
similar lighters and of a capacity not exceeding
            300 cm cubed.                                      5%

From 1 January 1992 2%
3606.90.00  - Other                                            5%

From 1 January 1992 2%
Chapter 37
Photographic or cinematographic goods Notes. 1.- This Chapter does not cover
waste or scrap materials. 2.- In this Chapter ''photographic'' relates to a
process which permits the
formation of visible images directly or indirectly by the action of     light
or other forms of radiation on sensitive surfaces.
3701        PHOTOGRAPHIC PLATES AND FILM IN THE FLAT,

SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN
PAPER, PAPERBOARD OR TEXTILES; INSTANT PRINT FILM
IN THE FLAT, SENSITISED, UNEXPOSED, WHETHER OR
NOT IN PACKS:
3701.10.00  - For X-ray                                        15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3701.20.00  - Instant print film                               15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5% 3701.30.00 - Other plates and film, with any side exceeding
            255 mm                                             15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3701.9      - Other:

3701.91.00  - - For colour photography (polychrome)            15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3701.99.00  - - Other                                          15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3702        PHOTOGRAPHIC FILM IN ROLLS, SENSITISED,

UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER,
PAPERBOARD OR TEXTILES; INSTANT PRINT FILM IN
ROLLS, SENSITISED, UNEXPOSED:
3702.10.00  - For X-ray                                        10%

DC:5%
3702.20.00  - Instant print film                               15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3702.3      - Other film, without sprocket holes, of a width

not exceeding 105 mm:
3702.31.00  - - For colour photography (polychrome)            15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3702.32.00  - - Other, with silver halide emulsion             15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3702.39.00  - - Other                                          15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3702.4      - Other film, without sprocket holes, of a width

exceeding 105 mm: 3702.41.00 - - Of a width exceeding 610 mm and of a length
exceeding 200 m, for colour photography
            (polychrome)                                       10%

DC:5% 3702.42.00 - - Of a width exceeding 610 mm and of a length
exceeding 200 m, other than for colour
            photography                                        10%

DC:5% 3702.43.00 - - Of a width exceeding 610 mm and of a length
            not exceeding  200 m                               10%

DC:5% 3702.44.00 - - Of a width exceeding 105 mm but not exceeding
            610 mm                                             15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3702.5      - Other film, for colour photography


   (polychrome) : 3702.51.00 - - Of a width not exceeding 16 mm and of a
            length not exceeding 14 m                          15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5% 3702.52.00 - - Of a width not exceeding 16 mm and of a
            length exceeding 14 m                              15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5% 3702.53.00 - - Of a width exceeding 16 mm but not exceeding
35 mm and of a length not exceeding 30 m, for
            slides                                             15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5% 3702.54.00 - - Of a width exceeding 16 mm but not exceeding
35 mm and of a length not exceeding 30 m, other
            than for slides                                    15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5% 3702.55.00 - - Of a width exceeding 16 mm but not exceeding
            35 mm and of a length exceeding 30 m               15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3702.56.00  - - Of a width exceeding 35 mm                     15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3702.9      - Other:
3702.91.00 - - Of a width not exceeding 16 mm and of a
            length not exceeding 14 m                          15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5% 3702.92.00 - - Of a width not exceeding 16 mm and of a
            length exceeding 14 m                              15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5% 3702.93.00 - - Of a width exceeding 16 mm but not exceeding
            35 mm and of a length not exceeding 30 m           15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5% 3702.94.00 - - Of a width exceeding 16 mm but not exceeding
            35 mm and of a length exceeding 30 m               15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3702.95.00  - - Of a width exceeding 35 mm                     15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3703        PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES,

SENSITISED, UNEXPOSED:
3703.10     - In rolls of a width exceeding 610 mm:
3703.10.10 - - - Paper (other than paper of a kind used in
the production of heliographic prints, blue
prints and like prints), not further
manufactured than coated, in rolls exceeding
750 mm in width, for slitting into narrower
widths or cutting into shorter lengths and for
            subsequent repacking                               5%

3703.10.90  - - - Other                                        15%

DC:10%
3703.20.00  - Other, for colour photography (polychrome)       15%

DC:10%
3703.90     - Other:

3703.90.10  - - - Electrostatic copying paper                  25%

DC:20%
3703.90.90  - - - Other                                        15%

DC:10% 3704.00.00 PHOTOGRAPHIC PLATES, FILM, PAPER, PAPERBOARD AND
            TEXTILES, EXPOSED BUT NOT DEVELOPED                Free

3705        PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND

DEVELOPED, OTHER THAN CINEMATOGRAPHIC FILM:
3705.10.00  - For offset reproduction                          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3705.20.00  - Microfilms                                       20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3705.90.00  - Other                                            20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3706        CINEMATOGRAPH FILM, EXPOSED AND DEVELOPED,

            WHETHER OR NOT INCORPORATING SOUND TRACK   OR

CONSISTING ONLY OF SOUND TRACK:
3706.10.00  - Of a width of 35 mm or more                      Free

3706.90.00  - Other                                            Free

3707        CHEMICAL PREPARATIONS FOR PHOTOGRAPHIC USES

(OTHER THAN VARNISHES, GLUES, ADHESIVES AND
SIMILAR PREPARATIONS); UNMIXED PRODUCTS FOR
PHOTOGRAPHIC USES, PUT UP IN MEASURED PORTIONS OR
PUT UP FOR RETAIL SALE IN A FORM READY FOR USE:
3707.10.00  - Sensitised emulsions                             2%

3707.90.00  - Other                                            2%

Chapter 38
Miscellaneous chemical products Notes. 1.- This Chapter does not cover:

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

(1) Artificial graphite (3801);

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

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

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

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

   (c)  Medicaments (3003 or 3004). 2.- 3823 includes the following goods
        which are not to be classified in any other heading of this Schedule:

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

   (b)  Fusel oil; Dippel's oil;

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

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

   (e)  Ceramic firing testers, fusible (for example Seger cones).
3801        ARTIFICIAL GRAPHITE; COLLOIDAL OR SEMI-COLLOIDAL

GRAPHITE; PREPARATIONS BASED ON GRAPHITE OR
OTHER CARBON IN THE FORM OF PASTES, BLOCKS,
PLATES OR OTHER SEMI-MANUFACTURES:
3801.10.00  - Artificial graphite                              2%

3801.20.00  - Colloidal or semi-colloidal graphite             2%
3801.30.00 - Carbonaceous pastes for electrodes and similar
             pastes for furnace linings                        2%

3801.90.00  - Other                                            2%

3802        ACTIVATED CARBON; ACTIVATED NATURAL MINERAL

PRODUCTS; ANIMAL BLACK, INCLUDING SPENT ANIMAL
BLACK:
3802.10.00  - Activated carbon                                 2%

3802.90.00  - Other                                            2%

3803.00.00  TALL OIL, WHETHER OR NOT REFINED                   2%
3804.00.00 RESIDUAL LYES FROM THE MANUFACTURE OF WOOD PULP,
WHETHER OR NOT CONCENTRATED, DESUGARED OR
CHEMICALLY TREATED, INCLUDING LIGNIN SULPHONATES,
            BUT EXCLUDING TALL OIL OF 3803.00.00               2%

3805        GUM, WOOD OR SULPHATE TURPENTINE AND OTHER

TERPENIC OILS PRODUCED BY THE DISTILLATION OR
OTHER TREATMENT OF CONIFEROUS WOODS; CRUDE
DIPENTENE; SULPHITE TURPENTINE AND OTHER CRUDE
PARA-CYMENE; PINE OIL CONTAINING ALPHA-TERPINEOL
AS THE MAIN CONSTITUENT:
3805.10.00  - Gum, wood or sulphate turpentine   oils          Free

3805.20.00  - Pine oil                                         Free

3805.90.00  - Other                                            Free

3806        ROSIN AND RESIN ACIDS, AND DERIVATIVES THEREOF;

ROSIN SPIRIT AND ROSIN OILS; RUN GUMS:
3806.10.00  - Rosin                                            15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
3806.20.00  - Salts of rosin or of resin acids                 15%

DC:10%
From 1 January 1989 10%
DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
3806.30.00  - Ester gums                                       20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3806.90     - Other:
3806.90.10 - - - Goods, as follows:

   (a)  modified resin ester gums;

   (b)  polycondensates being esters of resin
            derivatives                                        20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3806.90.90  - - - Other                                        10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2% 3807.00.00 WOOD TAR; WOOD TAR OILS; WOOD CREOSOTE; WOOD
NAPHTHA; VEGETABLE PITCH; BREWERS' PITCH AND
SIMILAR PREPARATIONS BASED ON ROSIN, RESIN ACIDS
            OR ON VEGETABLE PITCH                              Free

3808        INSECTICIDES, RODENTICIDES, FUNGICIDES,

HERBICIDES, ANTI-SPROUTING PRODUCTS AND
PLANT-GROWTH REGULATORS, DISINFECTANTS AND
SIMILAR PRODUCTS, PUT UP IN FORMS OR PACKINGS FOR
RETAIL SALE OR AS PREPARATIONS OR ARTICLES (FOR
EXAMPLE, SULPHUR-TREATED BANDS, WICKS AND
CANDLES, AND FLY-PAPERS):
3808.10     - Insecticides:
3808.10.10 - - - Goods, as follows:

   (a)  camphor;

   (b)  fly-papers;
            (c) mosquito spirals and coils                     Free

3808.10.90  - - - Other                                        20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3808.20.00  - Fungicides                                       15%

DC:10%
3808.30.00  - Herbicides, anti-sprouting   products and

            plant-growth   regulators                          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3808.40.00  - Disinfectants                                    20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3808.90.00  - Other                                            15%

DC:10%
3809        FINISHING AGENTS, DYE CARRIERS TO ACCELERATE THE

DYEING OR FIXING OF DYESTUFFS AND OTHER
PRODUCTS AND PREPARATIONS (FOR EXAMPLE, DRESSINGS
AND MORDANTS), OF A KIND USED IN THE TEXTILE,
PAPER, LEATHER OR LIKE INDUSTRIES, NOT ELSEWHERE
SPECIFIED OR INCLUDED:
3809.10.00  - With a basis of amylaceous substances            2%

3809.9      - Other:

3809.91.00  - - Of a kind used in the textile industry         2%

3809.92.00  - - Of a kind used in the paper industry           2%

3809.99.00  - - Other                                          2%

3810        PICKLING PREPARATIONS FOR METAL SURFACES; FLUXES

AND OTHER AUXILIARY PREPARATIONS FOR SOLDERING,
BRAZING OR WELDING; SOLDERING, BRAZING OR WELDING
POWDERS AND PASTES CONSISTING OF METAL AND
OTHER MATERIALS; PREPARATIONS OF A KIND USED AS
CORES OR COATINGS FOR WELDING ELECTRODES OR RODS: 3810.10.00 - Pickling
preparations for metal surfaces;
            soldering, brazing or welding powders   and

            pastes consisting of metal and other materials   2%

3810.90.00  - Other                                            2%

3811        ANTI-KNOCK PREPARATIONS, OXIDATION INHIBITORS,

GUM INHIBITORS, VISCOSITY IMPROVERS,
ANTI-CORROSIVE PREPARATIONS AND OTHER PREPARED
ADDITIVES, FOR MINERAL OILS (INCLUDING GASOLINE)
OR FOR OTHER LIQUIDS USED FOR THE SAME PURPOSES
AS MINERAL OILS:
3811.1      - Anti-knock preparations:

3811.11.00  - - Based on lead compounds                        2%

3811.19.00  - - Other                                          2%

3811.2      - Additives for lubricating oils:
3811.21.00 - - Containing petroleum oils or oils obtained
            from bituminous minerals                           10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
3811.29.00  - - Other                                          10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2%
3811.90.00  - Other                                            2%

3812        PREPARED RUBBER ACCELERATORS; COMPOUND

PLASTICISERS FOR RUBBER OR PLASTICS, NOT
ELSEWHERE SPECIFIED OR INCLUDED; ANTI-OXIDISING
PREPARATIONS AND OTHER COMPOUND STABILISERS FOR
RUBBER OR PLASTICS:
3812.10.00  - Prepared rubber accelerators                     2%

3812.20.00  - Compound plasticisers for rubber or plastics   10%

DC:5% 3812.30.00 - Anti-oxidising preparations and other compound
            stabilisers for rubber or plastics                 10%

DC:5%
From 1 January 1990 7.5%
DC:2.5%
From 1 January 1991 5%
From 1 January 1992 2% 3813.00.00 PREPARATIONS AND CHARGES FOR
FIRE-EXTINGUISHERS;
            CHARGED FIRE-EXTINGUISHING GRENADES                10%

DC:5% 3814.00.00 ORGANIC COMPOSITE SOLVENTS AND THINNERS, NOT
ELSEWHERE SPECIFIED OR INCLUDED; PREPARED PAINT
            OR VARNISH REMOVERS                                15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3815        REACTION INITIATORS, REACTION ACCELER- ATORS AND

CATALYTIC PREPARATIONS, NOT ELSEWHERE SPECIFIED OR
INCLUDED:
3815.1      - Supported catalysts:
3815.11.00 - - With nickel or nickel compounds as the
            active substance                                   10%

DC:5% 3815.12.00 - - With precious metal or precious metal
            compounds as the active substance                  10%

DC:5%
3815.19.00  - - Other                                          10%

DC:5%
3815.90.00  - Other                                            10%

DC:5% 3816.00.00 REFRACTORY CEMENTS, MORTARS, CONCRETES AND
SIMILAR COMPOSITIONS, OTHER THAN PRODUCTS OF
            3801                                               15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3817        MIXED ALKYLBENZENES AND MIXED ALKYLNAPHTHALENES,

OTHER THAN THOSE OF 2707 OR 2902:
3817.10.00  - Mixed alkylbenzenes                              10%

DC:5%
3817.20.00  - Mixed alkylnaphthalenes                          10%

DC:5% 3818.00.00 CHEMICAL ELEMENTS DOPED FOR USE IN ELECTRONICS,
IN THE FORM OF DISCS, WAFERS OR SIMILAR FORMS;
CHEMICAL COMPOUNDS DOPED FOR USE IN ELECTRONICS 10%
DC:5% 3819.00.00 HYDRAULIC BRAKE FLUIDS AND OTHER PREPARED LIQUIDS
FOR HYDRAULIC TRANSMISSION, NOT CONTAINING OR
CONTAINING LESS THAN 70% BY WEIGHT OF PETROLEUM
            OILS OR OILS OBTAINED FROM BITUMINOUS MINERALS     10%

DC:5% 3820.00.00 ANTI-FREEZING PREPARATIONS AND PREPARED DE-ICING
            FLUIDS                                             10%

DC:5% 3821.00.00 PREPARED CULTURE MEDIA FOR DEVELOPMENT OF
            MICRO-ORGANISMS                                    2%
3822.00.00 COMPOSITE DIAGNOSTIC OR LABORATORY REAGENTS,
            OTHER   THAN THOSE OF 3002 OR 3006                 15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
3823        PREPARED BINDERS FOR FOUNDRY MOULDS OR CORES;

CHEMICAL PRODUCTS AND PREPARATIONS OF THE
CHEMICAL OR ALLIED INDUSTRIES (INCLUDING THOSE
CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT
ELSEWHERE SPECIFIED OR INCLUDED; RESIDUAL
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES,
NOT ELSEWHERE SPECIFIED OR INCLUDED:
3823.10.00  - Prepared binders for foundry moulds or cores   10%

DC:5% 3823.20.00 - Naphthenic acids, their water-insoluble salts
            and   their esters                                 10%

DC:5% 3823.30.00 - Non-agglomerated metal carbides mixed together
            or with metallic binders                         10%

DC:5% 3823.40.00 - Prepared additives for cements, mortars or
            concretes                                          10%

DC:5%
3823.50.00  - Non-refractory mortars and concretes             10%

DC:5%
3823.60.00  - Sorbitol other than that of 2905.44.00           10%

DC:5%
3823.90     - Other:
3823.90.10 - - - Goods, as follows:

   (a)  case hardening preparations;

   (b)  food preservatives;

   (c)  organic derivatives of clay minerals;

   (d)  seger cones and other fusible ceramic
                firing testers                                 2%

3823.90.90  - - - Other                                        15%

DC:10%
From 1 January 1991 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
Section VII
Plastics and articles thereof;
rubber and articles thereof Notes. 1.- Goods put up in sets consisting of two
or more separate constituents, some or all of which fall in this Section and
are intended to be mixed together to obtain a product of Section VI or VII,
are to be classified in the heading appropriate to that product, provided that
the constituents are:

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

   (b)  presented together; and

   (c)  identifiable, whether by their nature or by the relative proportions
        in which they are present, as being complementary one to another. 2.-
        Except for the goods of 3918 or 3919, plastics, rubber, and articles
        thereof, printed with motifs, characters or pictorial representations,
        which are not merely incidental to the primary use of the goods, fall
        in Chapter 49. Additional Note. 1.- In this Section, ''ethylene oxide
        derivative'' means a substance that contains in its chemical structure
        an oxyethylene group, that is to say, a group having the configuration
        as follows 'X-CH;i2-CH;i2-0-' (where X is an atom other than carbon),
        that results from or may be produced by the introduction of ethylene
        oxide into the synthesis or production of that substance.
Chapter 39
Plastics and articles thereof Notes. 1.- Throughout this Schedule ''plastics''
means those materials of 3901 to 3914.00.00 which are or have been capable,
either at the moment of polymerisation or at some subsequent stage, of being
formed under external influence (usually heat and pressure, if necessary with
a solvent or plasticiser) by moulding, casting, extruding, rolling or other
process into shapes which are retained on the removal of the external
influence.
Throughout this Schedule any reference to ''plastics'' also includes
vulcanised fibre. ''Plastics'', however, does not apply to materials regarded
as textile materials of Section XI. 2.- This Chapter does not cover:

   (a)  Waxes of 2712 or 3404;

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

   (c)  Heparin or its salts (3001);

   (d)  Stamping foils of 3212;

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

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

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

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

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

   (k)  Wall coverings of 4814;

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

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


   (n)  Imitation jewellery of 7117;

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

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

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

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

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

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

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

        (v)    Articles of Chapter 96 (for example, brushes, buttons, slide
               fasteners, combs, mouthpieces or stems for smoking pipes,
               cigarette-holders or the like, parts of vacuum flasks or the
               like, pens, propelling pencils). 3.- 3901 to 3911 apply only to
               goods of a kind produced by chemical synthesis, falling in the
               following categories:

   (a)  Liquid synthetic polyolefins of which less than 60% by volume distils
        at 300 degrees 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.- 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 which
        predominates by weight over every other single comonomer, comonomers
        whose polymers fall in the same heading being regarded as constituting
        a single comonomer.
If no single comonomer 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.
''Copolymers'' covers all polymers in which no single monomer contributes 95%
or more by weight to the total polymer content. 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 plastic layer (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). 1.- 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 therefor;

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

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

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

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

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

   (ij) Fittings and mountings intended for permanent installation in or on
        doors, windows, staircases, walls or other parts of buildings, for
        example, knobs, handles, hooks, brackets, towel rails, switch-plates
        and other protective plates. Subheading Note. 1.- Within any one
        heading of this Chapter, copolymers (including co-polycondensates,
        co-polyaddition products, block copolymers and graft copolymers) are
        to be classified in the same subheading as homopolymers of the
        predominate comonomer and chemically modified polymers of the kind
        specified in Chapter Note 5 are to be classified in the same
        subheading as the unmodified polymer, provided that such copolymers or
        chemically modified polymers are not more specifically covered by any
        other subheading and that there is no residual subheading named
        ''Other'' in the series of subheadings concerned. Polymer blends are
        to be classified in the same subheading as copolymers (or
        homopolymers, as the case may be) of the same monomers in the same
        proportions. Additional Notes. 1.- In this Chapter, addition products
        of polyols with isocyanates, whether or not containing unreacted
        hydroxyl or isocyanate groups, are to be classified within subheading
        3909.50. 2.- In 3909.50.10, ''polyols'' means polyhydroxy compounds
        containing 2 or more hydroxyl groups per molecule.
SUB-CHAPTER I
PRIMARY FORMS
3901        POLYMERS OF ETHYLENE, IN PRIMARY FORMS:

3901.10.00  - Polyethylene having a specific   gravity of less

            than 0.94                                          20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3901.20.00  - Polyethylene having a specific   gravity of 0.94

            or more                                            20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3901.30.00  - Ethylene-vinyl acetate copolymers                20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3901.90.00  - Other                                            20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3902        POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN

PRIMARY FORMS:
3902.10.00  - Polypropylene                                    20%

NZ:5%
DC:15%
From 1 July 1988 20%
DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3902.20.00  - Polyisobutylene                                  10%

DC:5%
3902.30.00  - Propylene copolymers                             20%

NZ:5%
DC:15%
From 1 July 1988 20%
DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3902.90.00  - Other                                            15%

DC:10%
3903        POLYMERS OF STYRENE, IN PRIMARY FORMS:

3903.1      - Polystyrene:

3903.11.00  - - Expansible                                     20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3903.19.00  - - Other                                          20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3903.20.00  - Styrene-acrylonitrile (SAN) copolymers           20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10% 3903.30.00 - Acrylonitrile-butadiene-styrene (ABS) copolymers 20%
DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3903.90.00  - Other                                            20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3904        POLYMERS OF VINYL CHLORIDE OR OF OTHER

HALOGENATED OLEFINS, IN PRIMARY FORMS: 3904.10.00 - Polyvinyl chloride, not
mixed with any other
            substances                                         20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3904.2      - Other polyvinyl chloride:

3904.21.00  - - Non-plasticised                                20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3904.22.00  - - Plasticised                                    20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3904.30.00  - Vinyl chloride-vinyl acetate copolymers          20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3904.40.00  - Other vinyl chloride copolymers                  20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3904.50.00  - Vinylidene chloride polymers                     20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3904.6      - Fluoro-polymers:

3904.61.00  - - Polytetrafluoroethylene                        10%

DC:5%
3904.69.00  - - Other                                          10%

DC:5%
3904.90.00  - Other                                            10%

DC:5%
3905        POLYMERS OF VINYL ACETATE OR OF OTHER VINYL

ESTERS, IN PRIMARY FORMS; OTHER VINYL POLYMERS
IN PRIMARY FORMS:
3905.1      - Polymers of vinyl acetate:

3905.11.00  - - In aqueous dispersion                          20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3905.19.00  - - Other                                        20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10% 3905.20.00 - Polyvinyl alcohols, whether or not containing
            unhydrolysed acetate groups                        20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3905.90.00  - Other                                            20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3906        ACRYLIC POLYMERS IN PRIMARY FORMS:

3906.10.00  - Polymethyl methacrylate                          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3906.90.00  - Other                                            20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
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                                      10%

DC:5%
CAN:5%
3907.20.00  - Other polyethers                                 20%

NZ:10%
DC:15%
From 1 July 1988 20%
NZ:5%
DC:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
From 1 July 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3907.30.00  - Epoxide resins                                   20%

NZ:10%
DC:15%
From 1 July 1988 20%
NZ:5%
DC:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
From 1 July 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3907.40.00  - Polycarbonates                                   10%

DC:5%
CAN:5%
3907.50.00  - Alkyd resins                                     20%

NZ:10%
DC:15%
From 1 July 1988 20%
NZ:5%
DC:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
From 1 July 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3907.60.00  - Polyethylene terephthalate                       10%

DC:5%
CAN:5%
3907.9      - Other polyesters:

3907.91.00  - - Unsaturated                                    20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3907.99     - - Other:

3907.99.10  - - - Polybutylene terephthalate                   10%

DC:5%
CAN:5%
3907.99.90  - - - Other                                        20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3908        POLYAMIDES IN PRIMARY FORMS:

3908.10.00  - Polyamide-6, -11, -12, -6,6,   -6,9, -6,10 or

            -6,12                                              10%

DC:5%
CAN:5%
3908.90.00  - Other                                            10%

DC:5%
CAN:5%
3909        AMINO-RESINS, PHENOLIC RESINS AND POLYURETHANES,

IN PRIMARY FORMS:
3909.10.00  - Urea resins; thiourea resins                     20%

NZ:10%
DC:15%
From 1 July 1988 20%
NZ:5%
DC:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
From 1 July 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3909.20.00  - Melamine resins                                  20%

NZ:10%
DC:15%
From 1 July 1988 20%
NZ:5%
DC:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
From 1 July 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3909.30.00  - Other amino-resins                               20%

NZ:10%
DC:15%
From 1 July 1988 20%
NZ:5%
DC:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
From 1 July 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3909.40.00  - Phenolic resins                                  20%

NZ:10%
DC:15%
From 1 July 1988 20%
NZ:5%
DC:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
From 1 July 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
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 constitutents which,
                when mixed together, form a polyurethane       20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3909.50.90  - - - Other                                        10%

DC:5%
CAN:5%
3910.00.00  SILICONES IN PRIMARY FORMS                         10%

DC: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     - Petroleum resins, coumarone, indene or

            coumarone-indene   resins and polyterpenes:
3911.10.10 - - - Petroleum resins or coumarone-indene
            resins                                             20%

NZ:10%
DC:15%
From 1 July 1988 20%
NZ:5%
DC:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
From 1 July 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3911.10.90  - - - Other                                        10%

DC:5%
3911.90.00  - Other                                            10%

DC:5%
3912        CELLULOSE AND ITS CHEMICAL DERIVATIVES, NOT

ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY
FORMS:
3912.1      - Cellulose acetates:

3912.11.00  - - Non-plasticised                                10%

DC:5%
3912.12.00  - - Plasticised                                    10%

DC:5%
3912.20.00  - Cellulose nitrates (including collodions)        10%

DC:5%
3912.3      - Cellulose ethers:

3912.31.00  - - Carboxymethylcellulose and its salts           10%

DC:5%
3912.39.00  - - Other                                          10%

DC:5%
3912.90.00  - Other                                            10%

DC: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               10%

DC:5%
3913.90.00  - Other                                            10%

DC:5% 3914.00.00 ION-EXCHANGERS BASED ON POLYMERS OF 3901 TO 3913,
            IN PRIMARY FORMS                                   10%

DC:5%
SUB-CHAPTER II
WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES;
ARTICLES
3915        WASTE, PARINGS AND SCRAP, OF PLASTICS:

3915.10.00  - Of polymers of ethylene                          20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3915.20.00  - Of polymers of styrene                           20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3915.30.00  - Of polymers of vinyl chloride                    20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3915.90     - Of other plastics:
3915.90.10 - - - Of plastics, as follows:

   (a)  propylene polymers;

   (b)  vinyl polymers;
            (c) vinylidene polymers                            20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3915.90.90  - - - Of other plastics                            10%

DC: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                          20%

NZ:5%
DC:15%
CAN:15%
From 1 July 1988 20%
DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3916.20.00  - Of polymers of vinyl chloride                    20%

NZ:10%
DC:15%
From 1 July 1988 20%
NZ:5%
DC:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
From 1 July 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3916.90.00  - Of other plastics                                20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
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:

3917.21.00  - - Of polymers of ethylene                        20%

NZ:5%
DC:15%
CAN:15%
From 1 July 1988 20%
DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3917.22.00  - - Of polymers of propylene                       20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3917.23.00  - - Of polymers of vinyl chloride                  20%

NZ:10%
DC:15%
From 1 July 1988 20%
NZ:5%
DC:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
From 1 July 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3917.29.00  - - Of other plastics                              20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3917.3      - Other tubes, pipes and hoses:
3917.31.00 - - Flexible tubes, pipes and hoses, having a
            minimum burst pressure of 27.6 MPa              15%

DC:10%
CAN:10% 3917.32.00 - - Other, not reinforced or otherwise combined
            with other materials, without fittings          20%

NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10% 3917.33.00 - - Other, not reinforced or otherwise combined
            with other    materials, with fittings             20%

NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3917.39.00  - - Other                                          20%

NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3917.40.00  - Fittings                                         20%

NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
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                    20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3918.90.00  - Of other plastics                                20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3919        SELF-ADHESIVE PLATES, SHEETS, FILM, FOIL,   TAPE,

            STRIP AND OTHER FLAT SHAPES, OF   PLASTICS, WHETHER

OR NOT IN ROLLS:
3919.10     - In rolls of a width not   exceeding 20 cm:

3919.10.10  - - - Of polyester                                 19%

DC:14%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3919.10.90  - - - Of other plastics                            20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3919.90     - Other:

3919.90.10  - - - Of polyester                                 19%

DC:14%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3919.90.90  - - - Of other plastics                            20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
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                          20%

NZ:5%
DC:15%
CAN:15%
From 1 July 1988 20%
DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3920.20.00  - Of polymers of propylene                         20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3920.30.00  - Of polymers of styrene                           15%

DC:10%
CAN:7.5%
3920.4      - Of polymers of vinyl chloride:

3920.41.00  - - Rigid                                          20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3920.42.00  - - Flexible                                       20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3920.5      - Of acrylic polymers:

3920.51.00  - - Of polymethyl methacrylate                     15%

DC:10%
3920.59.00  - - Other                                          15%

DC:10%
3920.6      - Of polycarbonates, alkyd resins, polyallyl

esters or other polyesters:
3920.61.00  - - Of polycarbonates                              15%

DC:10%
3920.62.00  - - Of polyethylene terephthalate                  15%

DC:10%
3920.63.00  - - Of unsaturated polyesters                      15%

DC:10%
3920.69.00  - - Of other polyesters                            15%

DC:10%
3920.7      - Of cellulose or its chemical derivatives:

3920.71.00  - - Of regenerated cellulose                       2%

CAN:Free
3920.72.00  - - Of vulcanised fibre                            2%

CAN:Free
3920.73.00  - - Of cellulose acetate                           2%

CAN:Free
3920.79.00  - - Of other cellulose derivatives                 2%

CAN:Free
3920.9      - Of other plastics:

3920.91.00  - - Of polyvinyl butyral                           20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3920.92.00  - - Of polyamides                                  15%

DC:10%
CAN:10%
3920.93.00  - - Of amino-resins                                15%

DC:10%
3920.94.00  - - Of phenolic resins                             20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3920.99.00  - - Of other plastics                              15%

DC:10%
3921        OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF

PLASTICS:
3921.1      - Cellular:

3921.11.00  - - Of polymers of styrene                         15%

DC:10%
CAN:7.5%
3921.12.00  - - Of polymers of vinyl chloride                  20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3921.13.00  - - Of polyurethanes                               15%

DC:10%
CAN:10%
3921.14.00  - - Of regenerated cellulose                       15%

DC:10%
3921.19.00  - - Of other plastics                              15%

DC:10%
3921.90     - Other:
3921.90.10 - - - Of cellulose or its chemical derivatives,
            coated, covered or laminated                       2%

CAN:Free
3921.90.90  - - - Other                                        20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3922        BATHS, SHOWER-BATHS, WASH-BASINS, BIDETS, LAVATORY

PANS, SEATS AND COVERS, FLUSHING CISTERNS AND
SIMILAR SANITARY WARE, OF PLASTICS:
3922.10.00  - Baths, shower-baths and wash-basins              20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3922.20.00  - Lavatory seats and covers                        20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3922.90.00  - Other                                            20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3923        ARTICLES FOR THE CONVEYANCE OR  PACKING OF GOODS,

OF PLASTICS; STOPPERS, LIDS, CAPS AND OTHER
CLOSURES, OF PLASTICS:
3923.10.00  - Boxes, cases, crates and similar articles        20%

NZ:5%
DC:15%
CAN:15%
From 1 July 1988 20%
DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3923.2      - Sacks and bags (including cones):

3923.21.00  - - Of polymers of ethylene                        20%

NZ:5%
DC:15%
From 1 July 1988 20%
DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3923.29.00  - - Of other plastics                              20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
3923.30.00  - Carboys, bottles, flasks and similar articles    20%

NZ:5%
DC:15%
CAN:15%
From 1 July 1988 20%
DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3923.40.00  - Spools, cops, bobbins and similar supports       20%

NZ:5%
DC:15%
CAN:15%
From 1 July 1988 20%
DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3923.50.00  - Stoppers, lids, caps and other closures          20%

NZ:5%
DC:15%
CAN:15%
From 1 July 1988 20%
DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3923.90.00  - Other                                            20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3924        TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES

AND TOILET ARTICLES, OF PLASTICS:
3924.10.00  - Tableware and kitchenware                        20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3924.90.00  - Other                                            20%

DC:15%
CAN:15%
From 1 January 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
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                      20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3925.20.00  - Doors, windows and their frames   and thresholds

            for doors                                          20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
15%
From 1 January 1990 DC:10%
CAN:10%
3925.30.00  - Shutters, blinds (including   Venetian blinds)

            and similar   articles and parts thereof           20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3925.90.00  - Other                                            20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3926        OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER

MATERIALS OF 3901 TO 3914.00.00:
3926.10.00  - Office or school supplies                        20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990
15%
DC:10%
CAN:10%
3926.20     - Articles of apparel and clothing   accessories

(including gloves):
3926.20.10  - - - Corset busks                                 20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3926.20.20  - - - Garments, NSA                                Sch.5

3926.20.90  - - - Other                                        2%

3926.30.00  - Fittings for furniture, coachwork or the like    20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3926.40.00  - Statuettes and other ornamental articles         20%

NZ:10%
DC:15%
CAN:15%
From 1 July 1988 20%
NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3926.90     - Other:
3926.90.10 - - - Of plastics, as follows:

   (a)  ethylene polymers;

   (b)  propylene polymers;

   (c)  styrene polymers;
            (d) vinyl chloride polymers                        20%

NZ:5%
DC:15%
CAN:15%
From 1 January 1989 17.5%
NZ:5%
DC:12.5%
CAN:12.5%
From 1 July 1989 17.5%
DC:12.5%
CAN:12.5%
From 1 January 1990 15%
DC:10%
CAN:10%
3926.90.90  - - - Of other plastics                            15%

DC:10%
CAN:10%
Chapter 40
Rubber and articles thereof Notes. 1.- Except where the context otherwise
requires, throughout this Schedule ''rubber'' means the following products,
whether or not vulcanised or hard: natural rubber, balata, gutta-percha,
guayule, chicle and similar natural gums, synthetic rubber, factice derived
from oils, and such substances reclaimed. 2.- This Chapter does not cover:

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

   (b)  Footwear or parts thereof of Chapter 64;

   (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 and articles of 4011
        to 4013). 5.- 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 pre-vulcanised,
        and other dispersions and solutions);

   (b)  Blocks o f 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 degrees C and 29 degrees 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 pre-vulcanised
               rubber latex);

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

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

   (b)  The presence of the following substances in any rubber or mixture of
        rubbers shall not affect its classification in 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 a rticles 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
            pre-vulcanised                                     2%

4001.2      - Natural rubber in other forms:

4001.21.00  - - Smoked sheets                                  2%

4001.22.00  - - Technically specified natural rubber (TSNR)    2%

4001.29.00  - - Other                                          2%
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                                          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
4002.19.00  - - Other                                          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
4002.20.00  - Butadiene rubber (BR)                            20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
4002.3      - Isobutene-isoprene (butyl) rubber (IIR);

halo-isobutene-isoprene rubber (CIIR or BIIR):
4002.31.00  - - Isobutene-isoprene (butyl) rubber (IIR)        20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
4002.39.00  - - Other                                          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
4002.4      - Chloroprene (chlorobutadiene) rubber (CR):

4002.41.00  - - Latex                                          15%

DC:10%
4002.49.00  - - Other                                          15%

DC:10%
4002.5      - Acrylonitrile-butadiene rubber (NBR):

4002.51.00  - - Latex                                          20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
4002.59.00  - - Other                                          15%

DC:10%
4002.60.00  - Isoprene rubber (IR)                             15%

DC:10% 4002.70.00 - Ethylene-propylene-non-conjugated diene rubber
            (EPDM)                                             15%

DC:10% 4002.80.00 - Mixtures of any product of 4001 with any product
            of this heading                                    20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
4002.9      - Other:

4002.91.00  - - Latex                                          15%

DC:10%
4002.99     - - Other:

4002.99.10  - - - Factice                                      10%

DC:5%
4002.99.90  - - - Other                                        15%

DC:10% 4003.00.00 RECLAIMED RUBBER IN PRIMARY FORMS OR IN PLATES,
            SHEETS OR STRIP                                    10%

DC:5% 4004.00.00 WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN HARD
RUBBER) AND POWDERS AND GRANULES OBTAINED THEREFROM
10%
DC:5%
4005        COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY FORMS

OR IN PLATES, SHEETS OR STRIP:
4005.10.00  - Compounded with carbon black or silica           20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10% 4005.20.00 - Solutions; dispersions other than those of
            4005.10                                            20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
4005.9      - Other:

4005.91.00  - - Plates, sheets and strip                       20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
4005.99.00  - - Other                                          15%

DC:10%
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
20%
DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
4006.90.00  - Other                                            20%

DC:15%
From 1 January 1989 17.5%
DC:12.5%
From 1 January 1990 15%
DC:10%
4007.00.00  VULCANISED RUBBER THREAD AND CORD                  25%

DC:20%
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                       25%

DC:20%
4008.19.00  - - Other                                          25%

DC:20%
4008.2      - Of non-cellular rubber:

4008.21.00  - - Plates, sheets and strip                       20%

DC:15%
4008.29.00  - - Other                                          25%

DC:20%
4009        TUBES, PIPES AND HOSES, OF VULCANISED RUBBER OTHER

THAN HARD RUBBER, WITH OR WITHOUT THEIR FITTINGS
(FOR EXAMPLE, JOINTS, ELBOWS, FLANGES): 4009.10.00 - Not reinforced or
otherwise combined with other
            materials, without fittings                        25%

DC:20%
CAN:15% 4009.20.00 - Reinforced or otherwise combined only with metal,
            without fittings                                   25%

DC:20%
CAN:15% 4009.30.00 - Reinforced or otherwise combined only with
            textile materials, without fittings                25%

DC:20%
CAN:15% 4009.40.00 - Reinforced or otherwise combined with other
            materials, without fittings                        25%

DC:20%
CAN:15%
4009.50.00  - With fittings                                    25%

DC:20%
CAN:15%
4010        CONVEYOR OR TRANSMISSION BELTS OR BELTING, OF

VULCANISED RUBBER: 4010.10.00 - Of trapezoidal cross-section (V-belts and
            V-belting)                                         25%

NZ:10%
DC:20%
4010.9      - Other:

4010.91.00  - - Of a width exceeding 20 cm                     20%

DC:15%
4010.99.00  - - Other                                          25%

NZ:10%
DC:20%
4011        NEW PNEUMATIC TYRES, OF RUBBER:
4011.10.00 - Of a kind used on motor cars (including station
            wagons and racing cars)                            25%

FI:20%
DC:20%
4011.20.00  - Of a kind used on buses or lorries               25%

DC:20%
4011.30.00  - Of a kind used on aircraft                       25%

DC:20%
4011.40.00  - Of a kind used on motorcycles                    Free

4011.50.00  - Of a kind used on bicycles                       Free

4011.9      - Other:

4011.91.00  - - Having a ''herring-bone'' or similar tread     15%

DC:10%
4011.99.00  - - Other                                          15%

DC:10%
4012        RETREADED OR USED PNEUMATIC TYRES OF RUBBER; SOLID

OR CUSHION TYRES, INTER-CHANGEABLE TYRE TREADS AND
TYRE FLAPS, OF RUBBER:
4012.10.00  - Retreaded tyres                                  25%

FI:20%
DC:20%
4012.20.00  - Used pneumatic tyres                             25%

FI:20%
DC:20%
4012.90.00  - Other                                            10%

DC: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          15%

FI:10%
DC:10%
4013.20.00  - Of a kind used on bicycles                       15%

DC:10%
4013.90.00  - Other                                            15%

DC:10%
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                            25%

DC:20%
4014.90.00  - Other                                            25%

DC:20%
4015        ARTICLES OF APPAREL AND CLOTHING ACCESSORIES

(INCLUDING GLOVES), FOR ALL PURPOSES, OF VULCANISED
RUBBER OTHER THAN HARD RUBBER:
4015.1      - Gloves:

4015.11.00  - - Surgical                                       25%

DC:20%
4015.19.00  - - Other                                          25%

DC:20%
4015.90     - Other:
4015.90.10 - - - Diving dress, wetsuits, and similar garments;
            mittens and mitts                                  25%

DC:20% 4015.90.20 - - - Garments, NSA, not being-

   (a)  aprons of a kind used for X-ray protection;
            (b) pilches                                        Sch.5

4015.90.90  - - - Other                                        2%

4016        OTHER ARTICLES OF VULCANISED RUBBER OTHER THAN HARD

RUBBER:
4016.10.00  - Of cellular rubber                               25%

DC:20%
4016.9      - Other:

4016.91.00  - - Floor coverings and mats                       25%

DC:20%
4016.92.00  - - Erasers                                        25%

DC:20%
4016.93.00  - - Gaskets, washers and other seals               25%

DC:20% 4016.94.00 - - Boat or dock fenders, whether or not inflatable
25%
DC:20%
4016.95.00  - - Other inflatable articles                      25%

DC:20%
4016.99.00  - - Other                                          25%

DC:20% 4017.00.00 HARD RUBBER (FOR EXAMPLE, EBONITE) IN ALL FORMS,
INCLUDING WASTE AND SCRAP; ARTICLES OF HARD RUBBER 25%
DC:20%
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)
Chapter 41
Raw hides and skins (other than furskins) and leather Notes. 1.-This Chapter
does not cover:

   (a)  Parings or similar waste, of raw hides or skins (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 reindeer, of elk, of deer, of
        roebucks or of dogs. 2.- Throughout this Schedule "composition
        leather" means only substances of the kind referred to in 4111.00.00.
4101        RAW HIDES AND SKINS OF BOVINE 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: 4101.10.00 - Whole hides and skins of bovine animals,
of a
weight per skin not exceeding 8 kg when simply
dried, 10 kg when dry-salted, or 14 kg when fresh,
            wet-salted or otherwise preserved                  Free

4101.2      - Other hides and skins of bovine animals, fresh or

wet-salted:
4101.21.00  - - Whole                                          2%

4101.22.00  - - Butts and bends                                2%

4101.29.00  - - Other                                          2%
4101.30.00 - Other hides and skins of bovine animals,
            otherwise preserved                                Free

4101.40.00  - Hides and skins of equine animals                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                                     2%

4102.2      - Without wool on:

4102.21.00  - - Pickled                                        2%

4102.29.00  - - Other                                          2%

4103        OTHER RAW HIDES AND SKINS (FRESH, OR SALTED, DRIED,

LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT
TANNED, PARCHMENT-DRESSED OR FURTHER PREPARED),
WHETHER OR NOT DEHAIRED OR SPLIT, OTHER THAN THOSE
EXCLUDED BY NOTE 1(b) OR 1(c) TO THIS CHAPTER:
4103.10.00  - Of goats or kids                                 2%

4103.20.00  - Of reptiles                                      Free

4103.90.00  - Other                                            Free

4104        LEATHER OF BOVINE OR EQUINE ANIMALS, WITHOUT HAIR

ON, OTHER THAN LEATHER OF 4108.00.00 OR 4109.00.00: 4104.10.00 - Whole bovine
skin leather, of a unit surface area
            not exceeding 28 square feet (2.6 m2)              15%

DC:10%
4104.2      - Other bovine leather and equine leather, tanned

or retanned but not further prepared, whether or
not split:
4104.21.00  - - Bovine leather, vegetable pre-tanned           2%

4104.22.00  - - Bovine leather, otherwise pre-tanned           2%

4104.29.00  - - Other                                          15%

DC:10%
4104.3      - Other bovine leather and equine leather,

parchment-dressed or prepared after tanning:
4104.31.00  - - Full grains and grain splits                   15%

DC:10%
4104.39.00  - - Other                                          15%

DC:10%
4105        SHEEP OR LAMB SKIN LEATHER, WITHOUT WOOL ON, OTHER

THAN LEATHER OF 4108.00.00 OR 4109.00.00:
4105.1      - Tanned or retanned but not further prepared,

whether or not split:
4105.11.00  - - Vegetable pre-tanned                           2%

4105.12.00  - - Otherwise pre-tanned                           2%

4105.19.00  - - Other                                          15%

DC:10%
4105.20.00  - Parchment-dressed or prepared after tanning      15%

DC:10%
4106        GOAT OR KID SKIN LEATHER, WITHOUT HAIR ON, OTHER

THAN LEATHER OF 4108.00.00 OR 4109.00.00:
4106.1      - Tanned or retanned but not further pepared,

whether or not split:
4106.11.00  - - Vegetable pre-tanned                           2%

4106.12.00  - - Otherwise pre-tanned                           2%

4106.19.00  - - Other                                          15%

DC:10%
4106.20.00  - Parchment-dressed or prepared after tanning      15%

DC:10%
4107        LEATHER OF OTHER ANIMALS, WITHOUT HAIR ON, OTHER

THAN LEATHER OF 4108.00.00 OR 4109.00.00:
4107.10.00  - Of swine                                         15%

DC:10%
4107.2      - Of reptiles:

4107.21.00  - - Vegetable pre-tanned                           2%

4107.29.00  - - Other                                          15%

DC:10%
4107.90.00  - Of other animals                                 15%

DC:10%
4108.00.00  CHAMOIS (INCLUDING COMBINATION CHAMOIS) LEATHER    15%

DC:10% 4109.00.00 PATENT LEATHER AND PATENT LAMINATED LEATHER;
            METALLISED LEATHER                                 15%

DC:10% 4110.00.00 PARINGS AND OTHER WASTE OF LEATHER OR OF
COMPOSITION LEATHER, NOT SUITABLE FOR THE
MANUFACTURE OF LEATHER ARTICLES; LEATHER DUST,
            POWDER AND FLOUR                                   2%
4111.00.00 COMPOSITION LEATHER WITH A BASIS OF LEATHER OR
LEATHER FIBRE, IN SLABS, SHEETS OR STRIP, WHETHER
            OR NOT IN ROLLS                                    15%
Articles of leather; saddlery and harness; travel goods, handbags and similar
containers; articles of animal gut (other than silk-worm gut) Notes. 1.- This
Chapter does not cover:

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

   (b)  Articles of apparel or clothing accessories (except gloves), lined
        with
furskin or artificial fur or to which furskin or artificial fur         is

attached on the outside except as mere trimming (4303 or 4304.00        );


   (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. 2.- In
        addition to the provisions of Note 1 above, 4202 does not cover:

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

   (b)  Articles of plaiting materials (4602);

   (c)  Articles of precious metal, of metal clad with precious metal, of
natural or cultured pearls or of precious or semi-precious stone        s
(natural, synthetic or reconstructed) (Chapter 71). 3.- For the purposes of
4203, ''articles of apparel and clothing accessories'' applies, inter alia, to
gloves (including sports gloves), aprons and other protective clothing,
braces, belts, bandoliers and wrist straps, but excluding watch straps (9113).
4201.00.00 SADDLERY AND HARNESS FOR ANY ANIMAL (INCLUDING
TRACES, LEADS, KNEE PADS, MUZZLES, SADDLE CLOTHS,
SADDLE BAGS, DOG COATS AND THE LIKE), OF ANY
            MATERIAL                                           25%

DC:20%
4202        TRUNKS, SUIT-CASES, VANITY-CASES, EXECUTIVE-CASES,

BRIEF-CASES, SCHOOL SATCHELS, SPECTACLE CASES,
BINOCULAR CASES, CAMERA CASES, MUSICAL INSTRUMENT
CASES, GUN CASES, HOLSTERS AND SIMILAR CONTAINERS;
TRAVELLING-BAGS, TOILET BAGS, RUCKSACKS, HANDBAGS,
SHOPPING-BAGS, WALLETS, PURSES, MAP-CASES,
CIGARETTE-CASES, TOBACCO-POUCHES, TOOL BAGS, SPORTS
BAGS, BOTTLE-CASES, JEWELLERY BOXES, POWDER-BOXES,
CUTLERY CASES AND SIMILAR CONTAINERS, OF LEATHER OR
OF COMPOSITION LEATHER, OF PLASTIC SHEETING, OF
TEXTILE MATERIALS, OF VULCANISED FIBRE OR OF
PAPERBOARD, OR WHOLLY OR MAINLY COVERED WITH SUCH
MATERIALS:
4202.1      - Trunks, suit-cases, vanity-cases,

executive-cases, brief-cases, school satchels and
similar containers: 4202.11.00 - - With outer surface of leather, of
composition
            leather or of patent leather                       15%

DC:10% 4202.12.00 - - With outer surface of plastics or of textile
            materials                                          15%

DC:10%
4202.19.00  - - Other                                          15%

DC:10%
4202.2      - Handbags, whether or not with shoulder strap,

including those without handle: 4202.21.00 - - With outer surface of leather,
of composition
            leather or of patent leather                       15%

DC:10% 4202.22.00 - - With outer surface of plastic sheeting or of
            textile materials                                  15%

DC:10%
4202.29.00  - - Other                                          15%

DC:10%
4202.3      - Articles of a kind normally carried in the pocket

or in the handbag: 4202.31.00 - - With outer surface of leather, of
composition
            leather or of patent leather                       15%

DC:10% 4202.32.00 - - With outer surface of plastic sheeting or of
            textile materials                                  15%

DC:10%
4202.39.00  - - Other                                          15%

DC:10%
4202.9      - Other:
4202.91.00 - - With outer surface of leather, of composition
            leather or of patent leather                       15%

DC:10% 4202.92.00 - - With outer surface of plastic sheeting or of
            textile materials                                  15%

DC:10%
4202.99.00  - - Other                                          15%

DC:10%
4203        ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF

LEATHER OR OF COMPOSITION LEATHER:
4203.10     - Articles of apparel:

4203.10.10  - - - Coats, jackets and the like                  Sch.5

4203.10.90  - - - Other                                        50%

DC:30%
4203.2      - Gloves, mittens and mitts:

4203.21.00  - - Specially designed for use in sports           2%

4203.29     - - Other:

4203.29.10  - - - Of the work type                             5%

4203.29.90  - - - Other                                        2%

4203.30.00  - Belts and bandoliers                             25%

DC:15%
4203.40     - Other clothing accessories:

4203.40.10  - - - Wrist straps                                 25%

DC:10%
CAN:15%
4203.40.90  - - - Other                                        50%

DC(except
HONG):30%
HONG:50% 4204.00.00 ARTICLES OF LEATHER OR OF COMPOSITION LEATHER, OF A
KIND USED IN MACHINERY OR MECHANICAL APPLIANCES OR
            FOR OTHER TECHNICAL USES                           25%

DC:20% 4205.00.00 OTHER ARTICLES OF LEATHER OR OF COMPOSITION LEATHER
25%
DC:20%
4206        ARTICLES OF GUT (OTHER THAN SILK-WORM GUT), OF

GOLDBEATER'S SKIN, OF BLADDERS OR OF TENDONS:
4206.10.00  - Catgut                                           2%

4206.90.00  - Other                                            2%

Chapter 43
Furskins 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 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 on, of Chapter 41 (see Note 1 (c) to
        that Chapter);

   (c)  Gloves 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
        4304.00 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                                               2%
4301.20.00 - Of rabbit or hare, whole, with or without head,
            tail or paws                                       2%
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                                 2%
4301.40.00 - Of beaver, whole, with or without head, tail or
            paws                                               2%
4301.50.00 - Of musk-rat, whole, with or without head, tail or
            paws                                               2%
4301.60.00 - Of fox, whole, with or without head, tail or paws
2% 4301.70.00 - Of seal, whole, with or without head, tail or
            paws                                               2%
4301.80.00 - Other furskins, whole, with or without head, tail
            or paws                                            2%
4301.90.00 - Heads, tails, paws and other pieces or cuttings,
            suitable for furriers' use                         2%

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                                        15%

DC:10%
4302.12.00  - - Of rabbit or hare                              15%

DC:10% 4302.13.00 - - Of lamb, the following: Astrakhan, Broadtail,
Caracul, Persian and similar lamb, Indian, Chinese,
            Mongolian or Tibetan lamb                          15%

DC:10%
4302.19.00  - - Other                                          15%

DC:10% 4302.20.00 - Heads, tails, paws and other pieces or cuttings,
            not assembled                                      15%

DC:10% 4302.30.00 - Whole skins and pieces or cuttings thereof,
            assembled                                          15%

DC:10%
4303        ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER

ARTICLES OF FURSKIN:
4303.10.00  - Articles of apparel and clothing accessories     25%

DC:15%
4303.90.00  - Other                                            25%

DC:15%
4304.00     ARTIFICIAL FUR AND ARTICLES THEREOF:

4304.00.10  - - - Articles partly or wholly made up            25%

DC:15%
4304.00.90  - - - Other                                        10%

DC:5%
Section IX Wood and articles of wood; wood charcoal; cork and articles of
cork; manufactures of straw, of esparto or of other plaiting materials;
basketware and wickerwork
Chapter 44
Wood and articles of wood; wood charcoal Notes. 1.- This Chapter does not
cover:

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

   (b)  Bamboos or other plaiting materials of 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) 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.- For the purposes of this
        Chapter and subject to Notes 1 (b) and 1 (f) above, any reference to
        ''wood'' applies also to bamboo and other materials of a woody nature.
4401        FUEL WOOD, IN LOGS, IN BILLETS, IN TWIGS, IN

FAGGOTS OR IN SIMILAR FORMS; WOOD IN CHIPS OR
PARTICLES; SAWDUST AND WOOD WASTE AND SCRAP,
WHETHER OR NOT AGGLOMERATED IN LOGS, BRIQUETTES,
PELLETS OR SIMILAR FORMS: 4401.10.00 - Fuel wood, in logs, in billets, in
twigs, in
            faggots or in similar forms                        2%

4401.2      - Wood in chips or particles:

4401.21.00  - - Coniferous                                     5%

4401.22.00  - - Non-coniferous                                 5%
4401.30.00 - Sawdust and wood waste and scrap, whether or not
agglomerated in logs, briquettes, pellets or
            similar forms                                      2%
4402.00.00 WOOD CHARCOAL (INCLUDING SHELL OR NUT CHARCOAL),
            WHETHER OR NOT AGGLOMERATED                        2%

4403        WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK

OR SAPWOOD, OR ROUGHLY SQUARED: 4403.10.00 - Treated with paint, stains,
creosote or other
            preservatives                                      Free

4403.20.00  - Other, coniferous                                Free

4403.3      - Other, of the following tropical woods:
4403.31.00 - - Dark Red Meranti, Light Red Meranti and Meranti
            Bakau                                              Free
4403.32.00 - - White Lauan, White Meranti, White Seraya,
            Yellow Meranti and Alan                            Free
4403.33.00 - - Keruing, Ramin, Kapur, Teak, Jongkong, Merbau,
            Jelutong and Kempas                                Free
4403.34.00 - - Okoume, Obeche, Sapelli, Sipo, Acajou
            d'Afrique, Makore and Iroko                       Free
4403.35.00 - - Tiama, Mansonia, Ilomba, Dibetou, Limba and
            Azobe                                             Free

4403.9      - Other:

4403.91.00  - - Of oak                                         Free

4403.92.00  - - Of beech                                       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%

4404.20.00  - Non-coniferous                                   5%

4405.00.00  WOOD WOOL; WOOD FLOUR                              2%

4406        RAILWAY OR TRAMWAY SLEEPERS (CROSS-TIES) OF WOOD:

4406.10.00  - Not impregnated                                  5%

4406.90.00  - Other                                            5%

4407        WOOD SAWN OR CHIPPED LENGTHWISE, SLICED OR PEELED,

WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED, OF
A THICKNESS EXCEEDING 6 mm:
4407.10     - Coniferous:

4407.10.10  - - - Planed or sanded                             15%

DC:10%
4407.10.9   - - - Other:
4407.10.91 - - - - Wood, as follows:

   (a)  redwood (Sequoia sempervirens);

   (b)  western red cedar (Thuja plicata);

   (c)  cut to size for making staves;

   (d)  having a cross-sectional area of 450
            cm or greater                                      2%

4407.10.99  - - - - Other                                      5%

4407.2      - Of the following tropical woods:

4407.21     - - Dark Red Meranti, Light Red Meranti, Meranti

Bakau, White Lauan, White Meranti, White Seraya,
Yellow Meranti, Alan, Keruing, Ramin, Kapur, Teak,
Jongkong, Merbau, Jelutong and Kempas:
4407.21.10  - - - Planed or sanded                             15%

DC:10%
4407.21.9   - - - Other:

4407.21.91  - - - - Teak (Tectona gradis)                      Free

4407.21.99  - - - - Other                                      5%

4407.22     - - Okoume, Obeche, Sapelli, Sipo, Acajou

d'Afrique, Makore, Iroko, Tiama, Mansonia, Ilomba,
Dibetou, Limba and Azobe:
4407.22.10  - - - Planed or sanded                             15%

DC:10%
4407.22.9   - - - Other:

4407.22.91  - - - - Acajou d'Afrique                           Free

4407.22.99  - - - - Other                                      5%

4407.23     - - Baboen, Mahogany (Swietenia spp.), Imbuia and

Balsa:
4407.23.10  - - - Planed or sanded                             15%

DC:10%
4407.23.90  - - - Other                                        5%

4407.9      - Other:

4407.91     - - Of oak:

4407.91.10  - - - Planed or sanded                             15%

DC:10%
4407.91.90  - - - Other                                        5%

4407.92     - - Of beech:

4407.92.10  - - - Planed or sanded                             15%

DC:10%
4407.92.90  - - - Other                                        5%

4407.99     - - Other:

4407.99.10  - - - Planed or sanded                             15%

DC:10%
4407.99.9   - - - Other:

4407.99.91  - - - - Ebony (Genus diospyros)                    Free

4407.99.99  - - - - Other                                      5%

4408        VENEER SHEETS AND SHEETS FOR PLYWOOD (WHETHER OR

NOT SPLICED) AND OTHER WOOD SAWN LENGTHWISE, SLICED
OR PEELED, WHETHER OR NOT PLANED, SANDED OR
FINGER-JOINTED, OF A THICKNESS NOT EXCEEDING 6 mm:
4408.10.00  - Coniferous                                       5%
4408.20.00 - Of the following tropical woods: Dark Red
Meranti, Light Red Meranti, White Lauan, Sipo,
Limba, Okoum e, Obeche, Acajou d'Afrique, Sapelli,
Baboen, Mahogany (Swietenia spp.), Palissandre du
            Br esil and Bois de Rose femelle                   5%

4408.90.00  - Other                                            5%

4409        WOOD (INCLUDING STRIPS AND FRIEZES FOR PARQUET

FLOORING, NOT ASSEMBLED) CONTINUOUSLY SHAPED
(TONGUED, GROOVED, REBATED, CHAMFERED, V-JOINTED,
BEADED, MOULDED, ROUNDED OR THE LIKE) ALONG ANY OF
ITS EDGES OR FACES, WHETHER OR NOT PLANED, SANDED
OR FINGER-JOINTED:
4409.10.00  - Coniferous                                       15%

DC:10%
4409.20.00  - Non-coniferous                                   15%

DC:10%
4410        PARTICLE BOARD AND SIMILAR BOARD OF WOOD OR OTHER

LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED
WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES:
4410.10.00  - Of wood                                          20%

DC:15%
4410.90.00  - Of other ligneous materials                      20%

DC:15%
4411        FIBREBOARD OF WOOD OR OTHER LIGNEOUS MATERIALS,

WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC
SUBSTANCES:
4411.1      - Fibreboard of a density exceeding 0.8 g/cm3:

4411.11.00  - - Not mechanically worked or surface covered     20%

DC:15%
4411.19.00  - - Other                                          20%

DC:15%
4411.2      - Fibreboard of a density exceeding 0.5 g/cm3 but

not exceeding 0.8 g/cm3:
4411.21.00  - - Not mechanically worked or surface covered     15%

DC:10%
4411.29.00  - - Other                                          15%

DC:10%
4411.3      - Fibreboard of a density exceeding 0.35 g/cm3

but not exceeding 0.5 g/cm3:
4411.31.00  - - Not mechanically worked or surface covered     15%

DC:10%
4411.39.00  - - Other                                          15%

DC:10%
4411.9      - Other:

4411.91.00  - - Not mechanically worked or surface covered     15%

DC:10%
4411.99.00  - - Other                                          15%

DC:10%
4412        PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED

WOOD:
4412.1      - Plywood consisting solely of sheets of wood, each

ply not exceeding 6 mm thickness: 4412.11.00 - - With at least one outer ply
of the following
tropical woods: Dark Red Meranti, Light Red
Meranti, White Lauan, Sipo, Limba, Okoum e, Obeche,
Acajou d'Afrique, Sapelli, Baboen, Mahogany
(Swietenia spp.), Palissandre du Br esil or Bois de
            Rose femelle                                       25%

DC:20% 4412.12.00 - - Other, with at least one outer ply of
            non-coniferous wood                                25%

DC:20%
4412.19.00  - - Other                                          25%

DC:20%
4412.2      - Other, with at least one outer ply of

non-coniferous wood: 4412.21.00 - - Containing at least one layer of particle
board
20%
DC:15%
4412.29.00  - - Other                                          15%

DC:10%
4412.9      - Other:
4412.91.00 - - Containing at least one layer of particle board
20%
DC:15%
4412.99.00  - - Other                                          15%

DC:10% 4413.00.00 DENSIFIED WOOD, IN BLOCKS, PLATES, STRIPS OR
            PROFILE SHAPES                                     15%

DC:10% 4414.00.00 WOODEN FRAMES FOR PAINTINGS, PHOTOGRAPHS, MIRRORS
            OR SIMILAR OBJECTS                                 15%

DC:10%
4415        PACKING CASES, BOXES, CRATES, DRUMS AND SIMILAR

PACKINGS, OF WOOD; CABLE-DRUMS OF WOOD; PALLETS,
BOX PALLETS AND OTHER LOAD BOARDS, OF WOOD: 4415.10.00 - Cases, boxes, crates,
drums and similar packings;
            cable-drums                                        15%

DC:10%
4415.20.00  - Pallets, box pallets and other load boards       15%

DC:10% 4416.00.00 CASKS, BARRELS, VATS, TUBS AND OTHER COOPERS'
PRODUCTS AND PARTS THEREOF, OF WOOD, INCLUDING
            STAVES                                             10%

DC: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                                     15%

DC:10%
4418        BUILDERS' JOINERY AND CARPENTRY OF WOOD, INCLUDING

CELLULAR WOOD PANELS, ASSEMBLED PARQUET PANELS,
SHINGLES AND SHAKES:
4418.10.00  - Windows, French-windows and their frames         15%

DC:10%
CAN:7.5%
4418.20.00  - Doors and their frames and thresholds            15%

DC:10%
4418.30.00  - Parquet panels                                   15%

DC:10%
4418.40.00  - Shuttering for concrete constructional work      15%

DC:10%
CAN:7.5%
4418.50.00  - Shingles and shakes                              15%

DC:10%
4418.90.00  - Other                                            15%

DC:10%
CAN:7.5%
4419.00.00  TABLEWARE AND KITCHENWARE, OF WOOD                 15%

DC:10%
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          15%

DC:10%
4420.90.00  - Other                                            15%

DC:10%
4421        OTHER ARTICLES OF WOOD:

4421.10.00  - Clothes hangers                                  15%

DC:10%
4421.90.00  - Other                                            15%

DC:10%
Chapter 45
Cork 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             2%

4501.90.00  - Other                                            2%
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)                                 2%

4503        ARTICLES OF NATURAL CORK:

4503.10.00  - Corks and stoppers                               2%

4503.90.00  - Other                                            5%

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            20%

DC:15%
4504.90.00  - Other                                            5%

Chapter 46 Manufacturers 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, rushes, reeds,
strips of wood, strips of other vegetable material (for example, raffia,
narrow leaves or strips cut from broad leaves) or bark, 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): 4601.10.00 - Plaits and
similar products of plaiting
            materials, whether or not assembled into strips    2%
4601.20.00 - Mats, matting and screens of vegetable materials 2%
4601.9      - Other:

4601.91.00  - - Of vegetable materials                         2%

4601.99.00  - - Other                                          25%

DC: 20%
4602        BASKETWORK, WICKERWORK AND OTHER ARTICLES, MADE

DIRECTLY TO SHAPE FROM PLAITING MATERIALS OR MADE
UP FROM GOODS OF 4601; ARTICLES OF LOOFAH:
4602.10.00  - Of vegetable materials                           2%

4602.90.00  - Other                                            2%

Section X
Pulp of wood or of other fibrous cellulosic material;
waste and scrap of paper or paperboard;
paper and paperboard and articles thereof
Chapter 47
Pulp of wood or of other fibrous cellulosic material;
waste and scrap of 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 degrees C, and for
sulphite wood pulp an ash content that does not exceed 0.15% by weight.
4701.00.00  MECHANICAL WOOD PULP                               2%

4702.00.00  CHEMICAL WOOD PULP, DISSOLVING GRADES              2%

4703        CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHER THAN

DISSOLVING GRADES:
4703.1      - Unbleached:

4703.11.00  - - Coniferous                                     2%

4703.19.00  - - Non-coniferous                                 2%

4703.2      - Semi-bleached or bleached:

4703.21.00  - - Coniferous                                     2%

4703.29.00  - - Non-coniferous                                 2%

4704        CHEMICAL WOOD PULP, SULPHITE, OTHER THAN DISSOLVING

GRADES:
4704.1      - Unbleached:

4704.11.00  - - Coniferous                                     2%

4704.19.00  - - Non-coniferous                                 2%

4704.2      - Semi-bleached or bleached:

4704.21.00  - - Coniferous                                     2%

4704.29.00  - - Non-coniferous                                 2%

4705.00.00  SEMI-CHEMICAL WOOD PULP                            2%

4706        PULPS OF OTHER FIBROUS CELLULOSIC MATERIAL:

4706.10.00  - Cotton linters pulp                              2%

4706.9      - Other:

4706.91.00  - - Mechanical                                     2%

4706.92.00  - - Chemical                                       2%

4706.93.00  - - Semi-chemical                                  2%

4707        WASTE AND SCRAP OF PAPER OR PAPERBOARD:
4707.10.00 - Of unbleached kraft paper or paperboard or of
            corrugated paper or paperboard                     2%
4707.20.00 - Of other paper or paperboard made mainly of
            bleached chemical pulp, not coloured in the mass   2%
4707.30.00 - Of paper or paperboard made mainly of mechanical
pulp (for example, newspapers, journals and similar
            printed matter)                                    2%

4707.90.00  - Other, including unsorted waste and scrap        2%

Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of
paperboard Notes. 1.- This Chapter does not cover:

   (a)  Articles of Chapter 30;

   (b)  Stamping foils of 3212;

   (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-reinforced stratified plastic sheeting, 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);

   (g)  Articles of 4202 (for example, travel goods);

   (h)  Articles of Chapter 46 (manufactures of plaiting material);
(ij)Paper yarn or textile articles of paper yarn (Section XI);

   (k)  Articles of Chapter 64 or Chapter 65;

   (l)  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);

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

   (n)  Articles of 9209; or

   (o)  Articles of Chapter 95 (for example, toys, games, sports requisites)
        or Chapter 96 (for example, buttons). 2.- Subject to the provisions of
        Note 6, 4801.00.00 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, for example, by coating or impregnation. 3.- In
        this Chapter ''newsprint'' means uncoated paper of a kind used for the
        printing of newspapers, of which not less than 65% by weight of the
        total fibre content consists of wood fibres obtained by a mechanical
        process, unsized or very lightly sized, having a smoothness on each
        side not exceeding 200 seconds Bekk, weighing not less than 40 g per
        square metre and not more than 57 g per square metre and having an ash
        content by weight not exceeding 8%. 4.- In addition to hand-made paper
        and paperboard, 4802 covers only paper and paperboard made mainly from
        bleached pulp or from pulp obtained by a mechanical process and
        satisfying any of the following criteria: For paper or paperboard
        weighing not more than 150 g/m2:

   (a)  containing 10% or more of fibres obtained by a mechanical process, and
1. weighing not more than 80 g/m2, or
2. coloured throughout the mass; or

   (b)  containing more than 8% ash, and
1. weighing not more than 80 g/m2, or
2. coloured throughout the mass; or

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

   (d)  containing more than 3% but not more than 8% ash, having a brightness
        less than 60% (1), and a burst index equal to or less than 2.5
        kPa/g/m2; or

   (e)  containing 3% ash or less, having a brightness of 60% or more (1) and
        a burst index equal to or less than 2.5 kPa/g/m2. For paper or
        paperboard weighing more than 150 g/m2:

   (a)  coloured throughout the mass; or

   (b)  having a brightness of 60% or more (1), and
1. a caliper of 225 micrometres (microns) or less, or
2. a caliper more than 225 micrometres (microns) but not more than 508
micrometres (microns) and an ash content more than 3% ; or

   (c)  having a brightness of less than 60% (1), 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. 5.- In this Chapter ''kraft paper and
        paperboard'' means paper and paperboard of which not less than 80% by
        weight of the total fibre content consists of fibres obtained by the
        chemical sulphate or soda processes.
        ------------------------------------------------------------------------
        (1) Brightness is to be measured by the Elrepho, GE or any equivalent
        internationally recognized brightness testing method. 6.- Paper,
        paperboard, cellulose wadding and webs of cellulose fibres answering
        to a description in two or more of the headings 4801 to 4811 are to be
        classified under that one of such headings which occurs last in
        numerical order in this Schedule. 7.- 4801.00.00, 4802, 4804 to 4808,
        4810 and 4811 apply only to paper, paperboard, cellulose wadding and
        webs of cellulose fibres:

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

   (b)  in rectangular (including square) sheets with one side exceeding 36 cm
        and the other side exceeding 15 cm in the unfolded state.
Except that hand-made paper and paperboard in any size or shape as made
directly and having all its edges deckled remains classified, subject to the
provisions of Note 6, in 4802. 8.- For the purposes of 4814, ''wallpaper and
similar wall coverings'' applies only to:

   (a)  Paper in rolls, of a width of not less than 45 cm and not more than
        160 cm, suitable for wall or ceiling decoration:
    (i)     Grained, embossed, surface-coloured, design-printed or otherwise
surface-decorated (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 plastic
layer 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 4815.00.00. 9.- 4820
does not cover loose sheets or cards, cut to size, whether or not printed,
embossed or perforated. 10.-4823 applies, inter alia, to perforated paper or
paperboard cards for Jacquard or similar machines and paper lace. 11.-Except
for the goods of 4814 or 4821, paper, paperboard, cellulose wadding and
articles thereof, printed with motifs, characters or pictorial
representations, which are not merely incidental to the primary use of the
goods, fall in Chapter 49. Subheading Notes. 1.- For the purposes of
4804.11.00 and 4804.19.00, ''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 38 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  Machine     Machine              Cross       Machine

   g/m2    direction   direction plus       direction   direction plus

                       cross direction                  cross direction

------------------------------------------------------------------------------
--
    60        700         1 510              1.9              6

    70        830         1 790              2.3             7.2

    80        965         2 070              2.8             8.3

   100      1 230         2 635              3.7            10.6

   115      1 425         3 060              4.4            12.3

------------------------------------------------------------------------------
-- 3.- For the purposes of 4805.10.00, ''semi-chemical fluting paper'' means
paper, in rolls, of which not less than 65% by weight of the total fibre
content consists of unbleached hardwood fibres obtained by a semi-chemical
pulping process, and having a CMT 60 (Concora Medium Test with 60 minutes of
conditioning) crush resistance exceeding 20 kgf at 50% relative humidity, at
23 degrees C. 4.- For the purposes of 4805.30.00, ''sulphite wrapping paper''
means machine-glazed paper, of which more than 40% by weight of the total
fibre content consists of wood fibres obtained by the chemical sulphite
process, having an ash content not exceeding 8% and having a Mullen burst
index of not less than 15. 5.- For the purposes of 4810.21.00, ''light-weight
coated paper'' means paper, coated on both sides, of a total weight not
exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a
base of which not less than 50% by weight of the total fibre content consists
of wood fibres obtained by a mechanical process. Additional Note. 1.- In this
Chapter ''machine-glazed paper'' means paper or paperboard which has one side
made smooth and glossy by drying in contact with a heated, polished metal
cylinder which forms part of the drying section of the machine. The other side
of the paper or paperboard remains relatively rough.
4801.00.00  NEWSPRINT, IN ROLLS OR SHEETS                      Free

4802        UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR

WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND
PUNCH CARD STOCK AND PUNCH TAPE PAPER, IN ROLLS OR
SHEETS, OTHER THAN PAPER OF 4801.00.00 OR
4803.00.00; HAND-MADE PAPER AND PAPERBOARD:
4802.10.00  - Hand-made paper and paperboard                   2%
4802.20.00 - Paper and paperboard of a kind used as a base for
photo-sensitive, heat-sensitive or
            electro-sensitive paper or paperboard              25%

DC:20%
4802.30.00  - Carbonising base paper                           15%

DC:10%
4802.40.00  - Wallpaper base                                   20%

DC:15%
4802.5      - Other paper and paperboard, not containing fibres

obtained by a mechanical process or of which not
more than 10% by weight of the total fibre content
consists of such fibres:
4802.51.00  - - Weighing less than 40 g/m2                     20%

DC:15% 4802.52.00 - - Weighing 40 g/m2 or more but not more than
            150 g/m2                                           20%

DC:15%
4802.53.00  - - Weighing more than 150 g/m2                    20%

DC:15%
CAN:15% 4802.60.00 - Other paper and paperboard, of which more than
10% by weight of the total fibre content consists
            of fibres obtained by a mechanical process         5%

CAN:2% 4803.00.00 TOILET OR FACIAL TISSUE STOCK, TOWEL OR NAPKIN
STOCK AND SIMILAR PAPER OF A KIND USED FOR
HOUSEHOLD OR SANITARY PURPOSES, CELLULOSE WADDING
AND WEBS OF CELLULOSE FIBRES, WHETHER OR NOT
CREPED, CRINKLED, EMBOSSED, PERFORATED,
SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN
ROLLS OF A WIDTH EXCEEDING 36 cm OR IN RECTANGULAR
(INCLUDING SQUARE) SHEETS WITH AT LEAST ONE SIDE
            EXCEEDING 36 cm IN UNFOLDED STATE                  5%

4804        UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR

SHEETS, OTHER THAN THAT OF 4802 OR 4803.00.00:
4804.1      - Kraftliner:

4804.11.00  - - Unbleached                                     20%

DC:15%
CAN:10%
4804.19.00  - - Other                                          20%

DC:15%
CAN:10%
4804.2      - Sack kraft paper:

4804.21.00  - - Unbleached                                     20%

DC:15%
CAN:19%
4804.29.00  - - Other                                          20%

DC:15%
4804.3      - Other kraft paper and paperboard weighing 150

g/m2 or less:
4804.31.00  - - Unbleached                                     20%

DC:15%
4804.39.00  - - Other                                          20%

DC:15%
4804.4      - Other kraft paper and paperboard weighing more

than 150 g/m2 but less than 225 g/m2:
4804.41.00  - - Unbleached                                     20%

DC:15% 4804.42.00 - - 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                                   20%

DC:15%
4804.49.00  - - Other                                          20%

DC:15%
4804.5      - Other kraft paper and paperboard weighing 225

g/m2 or more:
4804.51.00  - - Unbleached                                     10%

DC:5%
CAN:5% 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                                   10%

DC:5%
CAN:5%
4804.59.00  - - Other                                          10%

DC:5%
CAN:5%
4805        OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR

SHEETS: 4805.10.00 - Semi-chemical fluting paper (corrugating medium) 20%
DC:15%
4805.2      - Multi-ply paper and paperboard:

4805.21.00  - - Each layer bleached                            10%

DC:5%
4805.22.00  - - With only one outer layer bleached             10%

DC:5% 4805.23.00 - - Having three or more layers, of which only the
            two outer layers are bleached                      10%

DC:5%
4805.29.00  - - Other                                          10%

DC:5%
4805.30.00  - Sulphite wrapping paper                          10%

DC:5%
4805.40.00  - Filter paper and paperboard                      20%

DC:15%
4805.50.00  - Felt paper and paperboard                        2%
4805.60.00 - Other paper and paperboard, weighing 150 g/m2
            or less                                            10%

DC:5%
CAN:5% 4805.70.00 - Other paper and paperboard, weighing more than
            150 g/m2 but less than 225 g/m2                    20%

DC:15% 4805.80.00 - Other paper and paperboard, weighing 225 g/m2
            or more                                            10%

DC:5%
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                              2%

4806.20.00  - Greaseproof papers                               2%

4806.30.00  - Tracing papers                                   2%
4806.40.00 - Glassine and other glazed transparent or
            translucent papers                                 2%

4807        COMPOSITE PAPER AND PAPERBOARD (MADE BY STICKING

FLAT LAYERS OF PAPER OR PAPERBOARD TOGETHER WITH AN
ADHESIVE), NOT SURFACE-COATED OR IMPREGNATED,
WHETHER OR NOT INTERNALLY REINFORCED, IN ROLLS OR
SHEETS: 4807.10.00 - Paper and paperboard, laminated internally with
            bitumen, tar or asphalt                            5%

4807.9      - Other:
4807.91.00 - - Straw paper and paperboard, whether or not
            covered with paper other than straw paper          5%

4807.99.00  - - Other                                          5%

4808        PAPER AND PAPERBOARD, CORRUGATED (WITH OR WITHOUT

GLUED FLAT SURFACE SHEETS), CREPED, CRINKLED,
EMBOSSED OR PERFORATED, IN ROLLS OR SHEETS, OTHER
THAN THAT OF 4803.00.00 OR 4818: 4808.10.00 - Corrugated paper and paperboard,
whether or not
            perforated                                         10%

DC:5% 4808.20.00 - Sack kraft paper, creped or crinkled, whether or
            not embossed or perforated                         5%
4808.30.00 - Other kraft paper, creped or crinkled, whether or
            not embossed or perforated                         5%

4808.90.00  - Other                                            10%

DC:5%
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 OF A WIDTH
EXCEEDING 36 cm OR IN RECTANGULAR (INCLUDING
SQUARE) SHEETS WITH AT LEAST ONE SIDE EXCEEDING 36
cm IN UNFOLDED STATE:
4809.10.00  - Carbon or similar copying papers                 25%

DC:20%
4809.20.00  - Self-copy paper                                  25%

DC:20%
4809.90.00  - Other                                            20%

DC:15%
4810        PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES

WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC
SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO
OTHER COATING, WHETHER OR NOT SURFACE-COLOURED,
SURFACE-DECORATED OR PRINTED, IN ROLLS OR SHEETS:
4810.1      - Paper and paperboard of a kind used for writing,

printing or other graphic purposes, not containing
fibres obtained by a mechanical process or of which
not more than 10% by weight of the total fibre
content consists of such fibres:
4810.11.00  - - Weighing not more than 150 g/m2                20%

DC:15%
4810.12.00  - - Weighing more than 150 g/m2                    25%

DC:20%
4810.2      - Paper and paperboard of a kind used for writing,

printing or other graphic purposes, of which more
than 10% by weight of the total fibre content
consists of fibres obtained by a mechanical
process:
4810.21.00  - - Light-weight coated paper                      20%

DC:15%
4810.29.00  - - Other                                          25%

DC:20%
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    20%

DC:15% 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
20%
DC:15%
4810.39.00  - - Other                                          20%

DC:15%
4810.9      - Other paper and paperboard:

4810.91.00  - - Multi-ply                                      25%

DC:20%
4810.99.00  - - Other                                          25%

DC:20%
4811        PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF

CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED,
SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN
ROLLS OR SHEETS, OTHER THAN GOODS OF 4803.00.00,
4809, 4810 OR 4818: 4811.10.00 - Tarred, bituminised or asphalted paper and
            paperboard                                         25%

DC:20%
4811.2      - Gummed or adhesive paper and paperboard:

4811.21.00  - - Self-adhesive                                  25%

DC:20%
CAN:15%
4811.29.00  - - Other                                          25%

DC:20%
CAN:15%
4811.3      - Paper and paperboard coated, impregnated or

covered with plastics (excluding adhesives):
4811.31.00  - - Bleached, weighing more than 150 g/m2          25%

DC:20%
4811.39.00  - - Other                                          25%

DC:20%
CAN:15% 4811.40.00 - Paper and paperboard, coated, impregnated or
covered with wax, paraffin wax, stearin, oil or
            glycerol                                           25%

DC:20% 4811.90.00 - Other paper, paperboard, cellulose wadding and
            webs of cellulose fibres                           10%

DC:5%
4812.00.00  FILTER BLOCKS, SLABS AND PLATES, OF PAPER PULP     20%

DC:15%
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                 2%

4813.20.00  - In rolls of a width not exceeding 5 cm           2%

4813.90.00  - Other                                            2%

4814        WALLPAPER AND SIMILAR WALL COVERINGS; WINDOW

TRANSPARENCIES OF PAPER:
4814.10.00  - ''Ingrain'' paper                                5%

CAN:Free 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              15%

DC:10% 4814.30.00 - Wallpaper and similar wall coverings, consisting
of paper covered, on the face side, with plaiting
material, whether or not bound together in parallel
            strands or woven                                   5%

CAN:Free
4814.90.00  - Other                                            5%

CAN:Free 4815.00.00 FLOOR COVERINGS ON A BASE OF PAPER OR OF
            PAPERBOARD, WHETHER OR NOT CUT TO SIZE             20%

DC:15%
4816        CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR

TRANSFER PAPERS (OTHER THAN THOSE OF 4809),
DUPLICATOR STENCILS AND OFFSET PLATES, OF PAPER,
WHETHER OR NOT PUT UP IN BOXES:
4816.10.00  - Carbon or similar copying papers                 25%

DC:20%
4816.20.00  - Self-copy paper                                  25%

DC:20%
4816.30.00  - Duplicator stencils                              25%

DC:20%
4816.90.00  - Other                                            25%

DC:20%
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                                        25%

DC:20% 4817.20.00 - Letter cards, plain postcards and correspondence
            cards                                              25%

DC:20% 4817.30.00 - Boxes, pouches, wallets and writing compendiums,
of paper or paperboard, containing an assortment of
            paper stationery                                   25%

DC:20%
4818        TOILET PAPER, HANDKERCHIEFS, CLEANSING TISSUES,

TOWELS, TABLECLOTHS, SERVIETTES, NAPKINS FOR
BABIES, TAMPONS, BED SHEETS AND SIMILAR HOUSEHOLD,
SANITARY OR HOSPITAL ARTICLES, ARTICLES OF APPAREL
AND CLOTHING ACCESSORIES, OF PAPER PULP, PAPER,
CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES:
4818.10.00  - Toilet paper                                     25%

DC:20% 4818.20.00 - Handkerchiefs, cleansing or facial tissues and
            towels                                             25%

DC:20%
4818.30.00  - Tablecloths and serviettes                       25%

DC:20%
4818.40     - Sanitary towels and tampons, napkins and napkin

liners for babies and similar sanitary articles:
4818.40.10  - - - Babies' napkins                              40%

DC:30%
4818.40.90  - - - Other                                        25%

DC:20%
4818.50     - Articles of apparel and clothing accessories:

4818.50.10  - - - Articles of apparel                          40%

DC:30%
4818.50.90  - - - Other                                        25%

DC:20%
4818.90.00  - Other                                            25%

DC:20%
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                                         25%

DC:20% 4819.20.00 - Folding cartons, boxes and cases, of
            non-corrugated paper or paperboard                 25%

DC:20% 4819.30.00 - Sacks and bags, having a base of a width of 40 cm
            or more                                            25%

DC:20%
4819.40.00  - Other sacks and bags, including cones            25%

DC:20% 4819.50.00 - Other packing containers, including record
            sleeves                                            25%

DC:20% 4819.60.00 - Box files, letter trays, storage boxes and
similar articles, of a kind used in offices, shops
            or the like                                        25%

DC:20%
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                       25%

DC:20%
4820.20.00  - Exercise books                                   25%

DC:20%
4820.30.00  - Binders, folders and file covers                 25%

DC:20% 4820.40.00 - Manifold business forms and interleaved carbon
            sets                                               25%

DC:20%
4820.50.00  - Albums for samples or for collections            25%

DC:20%
4820.90.00  - Other                                            25%

DC:20%
4821        PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER OR

NOT PRINTED:
4821.10.00  - Printed                                          25%

DC:20%
4821.90.00  - Other                                            25%

DC:20%
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          2%

4822.90.00  - Other                                            2%

4823        OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS

OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER
ARTICLES OF PAPER PULP, PAPER, PAPERBOARD,
CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES:
4823.1      - Gummed or adhesive paper, in strips or rolls:

4823.11.00  - - Self-adhesive                                  25%

DC:20%
4823.19.00  - - Other                                          25%

DC:20%
4823.20.00  - Filter paper and paperboard                      25%

DC:20% 4823.30.00 - Cards, not punched, for punch card machines,
            whether or not in strips                           25%

DC:20% 4823.40.00 - Rolls, sheets and dials, printed for
            self-recording apparatus                           25%

DC:20%
4823.5      - Other paper and paperboard, of a kind used for

writing, printing or other graphic purposes:
4823.51.00  - - Printed, embossed or perforated                25%

DC:20%
CAN:15%
4823.59.00  - - Other                                          25%

DC:20%
CAN:15% 4823.60.00 - Trays, dishes, plates, cups and the like, of
            paper or paperboard                                25%

DC:20%
4823.70.00  - Moulded or pressed articles of paper pulp        25%

DC:20%
4823.90.00  - Other                                            20%

DC:15%
Chapter 49
Printed 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 a computer, 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

4901.99.00  - - Other                                          Free

4902        NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR

NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL:
4902.10.00  - Appearing at least four times a week             Free

4902.90.00  - 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                               Free

4905        MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL

KINDS INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL
PLANS AND GLOBES, PRINTED:
4905.10.00  - Globes                                           Free

4905.9      - Other:

4905.91.00  - - In book-form                                   Free

4905.99.00  - - Other                                          Free
4906.00.00 PLANS AND DRAWINGS FOR ARCHITECTURAL, ENGINEERING, Free
INDUSTRIAL, COMMERCIAL, TOPOGRAPHICAL OR SIMILAR
PURPOSES, BEING ORIGINALS DRAWN BY HAND;
HAND-WRITTEN TEXTS; PHOTOGRAPHIC REPRODUCTIONS ON
SENSITISED PAPER AND CARBON COPIES OF THE FOREGOING 4907.00.00 UNUSED POSTAGE,
REVENUE OR SIMILAR STAMPS OF
AUSTRALIA, OF CURRENT OR NEW ISSUE; STAMP-IMPRESSED
PAPER; CHEQUE FORMS; BANKNOTES, STOCK, SHARE OR 20%
            BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE   DC:15%

4908        TRANSFERS (DECALCOMANIAS):

4908.10.00  - Transfers (decalcomanias), vitrifiable           25%

DC:20%
4908.90.00  - Other                                            25%

DC:20% 4909.00.00 PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS
BEARING PERSONAL GREETINGS, MESSAGES OR
ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED, WITH OR
            WITHOUT ENVELOPES OR TRIMMINGS                     25%

DC:20% 4910.00.00 CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR
            BLOCKS                                             25%

DC:20%
4911        OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES

AND PHOTOGRAPHS: 4911.10.00 - Trade advertising material, commercial
catalogues
            and the like                                       20%

DC:15%
4911.9      - Other:

4911.91.00  - - Pictures, designs and photographs              15%

DC:10%
4911.99.00  - - Other                                          20%

Section XI
Textiles and Textile Articles Notes.
This Section does not cover:

   (a)  Animal brush making bristles or hair (0502); horsehair or horsehair
        waste (0503.00.00);

   (b)  Human hair or articles of human hair (0501.00.00, 6703.00.00 or 6704),
        except straining cloth of a kind commonly used in oil presses or the
        like (5911);

   (c)  Cotton linters or other vegetable materials of Chapter 14;

   (d)  Asbestos of 2524.00.00 or articles of asbestos or other products of
        6812 or 6813;

   (e)  Articles of 3005 or 3006 (for example, wadding, gauze, bandages and
        similar articles for medical, surgical, dental or veterinary purposes,
        sterile surgical suture materials);

   (f)  Sensitised textiles of 3701 to 3704.00.00;

   (g)  Monofilament of which any cross-sectional dimension exceeds 1 mm or
        strip or the like (for example, artificial straw) of an apparent width
        exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or
        other basketware or wickerwork of such monofilament or strip (Chapter
        46);

   (h)  Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated,
        coated, covered or laminated with plastics, or articles thereof, of
        Chapter 39;

   (ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated,
        coated, covered or laminated with rubber, or articles thereof, of
        Chapter 40;

   (k)  Hides or skins with their hair or wool on (Chapter 41 or 43) or
        articles of furskin, artificial fur or articles thereof, of 4303 or
        4304;

   (l)  Articles of textile materials of 4201.00.00 or 4202;

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

   (n)  Footwear or parts of footwear, gaiters or leggings or similar articles
        of Chapter 64;
  (o)   Hair-nets or other headgear or parts thereof of Chapter 65;


   (p)  Goods of Chapter 67;

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

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

   (s)  Articles of Chapter 94 (for example, furniture, bedding, lamps and
        lighting fittings); or

   (t)  Articles of Chapter 95 (for example, toys, games, sports requisites
        and nets). 2.-(A) Goods classifiable in Chapters 50 to 55 or in
        5809.00.00 or 5902 and of a mixture of two or more textile materials
        are to be classified as if consisting wholly of that one textile
        material which predominates by weight over any other single textile
        material. (B) For the purposes of the above rule:

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

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

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

   (d)  Where a Chapter or a heading refers to goods of different textile
        materials, such materials are to be treated as a single textile
        material. (C) The provisions of paragraphs (A) and (B) above apply
        also to the yarns referred to in Notes 3, 4, 5 or 6 below. 3.-(A) For
        the purposes of this Section, and subject to the exceptions in
        paragraph (B) below, yarns (single, multiple (folded) or cabled) of
        the following descriptions are to be treated as ''twine, cordage,
        ropes and cables'':

   (a)  Of silk or waste silk, measuring more than 20 000 decitex;
  (b)   Of man-made fibres (including yarn of two or more monofilaments
of Chapter 54), measuring more than 10 000 decitex;
  (c)   Of true hemp or flax:

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


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

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

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

   (f)  Reinforced with metal thread.
(B)   Exceptions:


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

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

   (c)  Silk worm gut of 5006, and monofilaments of Chapter 54;

   (d)  Metallised yarn of 5605; yarn reinforced with metal thread is subject
        to paragraph (A)(f) above; and

   (e)  Chenille yarn, gimped yarn and loop wale-yarn of 5606. 4.-(A) For the
        purposes of Chapters 50, 51, 52, 54 and 55, ''put up for retail sale''
        in relation to yarn means, subject to the exceptions in paragraph (B)
        below, yarn (single, multiple (folded) or cabled) put up:

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

        (i)    85 g in the case of silk, waste silk or man-made filament yarn;
               or

        (ii)   125 g in other cases;

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

        (i)    85 g in the case of man-made filament yarn of less than 000
               decitex, silk or silk waste;

        (ii)   125 g in the case of all other yarns of less than 2 0 decitex;
               or

   (iii) 500 g in other cases;

   (c)  In hanks or skeins comprising several smaller hanks or skeins
        separated by dividing threads which render them independent one of the
        other, each of uniform weight not exceeding:

        (i)    85 g in the case of silk, waste silk or man-made filament yarn;
               or

        (ii)   125 g in other cases. (B) Exceptions:

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

        (i)    Single yarn of wool or fine animal hair, unbleached; and

        (ii)   Single yarn of wool or fine animal hair, bleached, dyed or
printed, measuring more than 5 000 decitex;

   (b)  Multiple (folded) or cabled yarn, unbleached:

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

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

   (c)  Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed
        or printed, measuring 133 decitex or less; and

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

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

        (ii)   Put up on supports or in some other manner indicating its use
               in the textile industry (for example, on cops, twisting mill
               tubes, pirns, conical bobbins or spindles, or reeled in the
               form of cocoons for embroidery looms). 5.- For the purposes of
               5204, 5401 and 5508 ''sewing thread'' means multiple (folded)
               or cabled yarn:

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

   (b)  Dressed; and

   (c)  With a final ''Z'' twist. 6.- For the purposes of this Section, ''high
        tenacity yarn'' means yarn having a tenacity, expressed in cN/tex
        (centinewtons per tex), greater than the following: Single yarn of
        nylon or other polyamides, or of polyesters ............... Multiple
        (folded) or cabled yarn of nylon or other polyamides, or of polyesters
        ......................................................... Single,
        multiple (folded) or cabled yarn of viscose rayon ................ 7.-
        For the purposes of this Section, ''made up'' means:

   (a)  Cut otherwise than into squares or rectangles;

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

   (c)  Hemmed or with rolled edges, or with a knotted fringe at any of the
        edges, but excluding fabrics, the cut edges of which have been
        prevented from unravelling by whipping or by other simple means;

   (d)  Cut to size and having undergone a process of drawn thread work;

   (e)  Assembled by sewing, gumming or otherwise (other than piece goods
        consisting of two or more lengths of identical material joined end to
        end and piece goods composed of two or more textiles assembled in
        layers, whether or not padded);

   (f)  Knitted or crocheted to shape, presented in the form of a number of
        items in the length. 8.-Chapters 50 to 55 and, except where the
        context otherwise requires, Chapters 56 to 60, do not apply to goods
        made up within the meaning of Note 7 above. Chapters 50 to 55 do not
        apply to goods of Chapters 56 to 59. 9.- The woven fabrics of Chapters
        50 to 55 include fabrics consisting of layers of parallel textile
        yarns superimposed on each other at acute or right angles. These
        layers are bonded at the intersections of the yarns by an adhesive or
        by thermal bonding. 10.- Elastic products consisting of textile
        materials combined with rubber threads are classified in this Section.
        11.- For the purposes of this Section, ''impregnated'' includes
        ''dipped''. 12.- For the purposes of this Section, ''polyamides''
        includes ''aramids''. 13.- Unless the context otherwise requires,
        textile garments of different headings are to be classified in their
        own headings even if put up in sets for retail sale.
Subheading Notes. 1.- In this Section and, where applicable, throughout this
Schedule, the following have the meanings hereby assigned to them:

   (a)  Elastomeric yarn Filament yarn, including monofilament, of synthetic
        textile material, other than textured yarn, which does not break on
        being extended to three times its original length and which returns,
        after being extended to twice its original length, within a period of
        five minutes, to a length not greater than one and a half times its
        original length.

   (b)  Unbleached yarn Yarn which:

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

        (ii)   is of indeterminate colour (''grey yarn''), manufactured from
               garnetted stock. Such yarn may have been treated with a
               colourless dressing or fugitive dye (which disappears after
               simple washing with soap) and, in the case of man-made fibres,
               treated in the mass with delustring agents (for example,
               titanium dioxide).

   (c)  Bleached yarn Yarn which:

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

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

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

   (d)  Coloured (dyed or printed) yarn Yarn which:

        (i)    is dyed (whether or not in the mass) other than white or in a
               fugitive colour, or printed, or made from dyed or printed
               fibres;

        (ii)   consists of a mixture of dyed fibres of different colours or of
               a mixture of unbleached or bleached fibres with coloured fibres
               (marl or mixture yarns), or is printed in one or more colours
               at intervals to give the impression of dots;

        (iii)  is obtained from slivers or rovings which have been printed;

        (iv)   is multiple (folded) or cabled and consists of unbleached or
               bleached yarn and coloured yarn. The above definitions also
               apply, mutatis mutandis, to monofilament and to strip or the
               like of Chapter 54.

   (e)  Unbleached woven fabric Woven fabric made from unbleached yarn and
        which has not been bleached, dyed or printed. Such fabric may have
        been treated with a colourless dressing or a fugitive dye.

   (f)  Bleached woven fabric Woven fabric which:
    (i)   has been bleached or, unless the context otherwise requires,
dyed white or treated with a white dressing, in the piece;
   (ii)   consists of bleached yarn; or

  (iii)   consists of unbleached and bleached yarn.


   (g)  Dyed woven fabric Woven fabric which:
    (i)   is dyed a single uniform colour other than white (unless the
context otherwise requires) or has been treated with a coloured finish other
than white (unless the context otherwise requires), in the piece; or
   (ii)   consists of coloured yarn of a single uniform colour.

  (h)   Woven fabric of yarns of different colours

Woven fabric (other than printed woven fabric) which:

        (i)    consists of yarns of different colours or yarns of different
               shades of the same colour (other than the natural colour of the
               constituent fibres);

        (ii)   consists of unbleached or bleached yarn and coloured yarn; or

   (iii) consists of marl or mixture yarns. (In all cases, the yarn used in
        selvedges and piece ends is not taken into consideration.)
(ij) Printed woven fabric Woven fabric which has been printed in the piece,
whether or not made from yarns of different colours.
(The following are also regarded as printed woven fabrics: woven fabrics
bearing designs made, for example, with a brush or spray gun, by means of
transfer paper, by flocking or by the batik process.) The process of
mercerisation does not affect the classification of yarns or fabrics within
the above categories.

   (k)  Plain Weave A fabric construction in which each yarn of the weft
        passes alternately over and under successive yarns of the warp and
        each yarn of the warp passes alternately over and under successive
        yarns of the weft. 2.- (A) Products of Chapters 56 to 63 containing
        two or more textile materials are to be regarded as consisting wholly
        of that textile material which would be selected under Note 2 to this
        Section for the classification of a product of Chapters 50 to 55
        consisting of the same textile materials. (B) For the application of
        this rule:

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

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

   (c)  in the case of embroidery of 5810 only the ground fabric shall be
        taken into account. However, embroidery without visible ground shall
        be classified with reference to the embroidering threads alone.
Chapter 50
Silk
5001.00.00  SILK-WORM COCOONS SUITABLE FOR   REELING           2%

5002.00.00  RAW SILK (NOT THROWN)                              2%

5003        SILK WASTE (INCLUDING COCOONS   UNSUITABLE FOR

            REELING, YARN   WASTE AND GARNETTED STOCK):

5003.10.00  - Not carded or combed                             2%

5003.90.00  - Other                                            2%
5004.00.00 SILK YARN (OTHER THAN YARN SPUN FROM SILK WASTE)
            NOT   PUT UP FOR RETAIL SALE                       2%
5005.00.00 YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL
            SALE                                               2%
5006.00.00 SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP
            FOR   RETAIL SALE; SILK-WORM GUT                   2%

5007        WOVEN FABRICS OF SILK OR OF SILK WASTE:

5007.10     - Fabrics of noil silk:
5007.10.10 - - - Containing 20% or more by weight of
            man-made fibres not printed                        Sch.5

5007.10.90  - - - Other                                        2%
5007.20.00 - Other fabrics, containing 85% or more by weight
            of silk or of silk waste other than noil silk      2%

5007.90     - Other fabrics:
5007.90.10 - - - Containing 20% or more by weight of
            man-made fibres                                    Sch.5

5007.90.90  - - - Other                                        2%

Chapter 51
Wool, fine or coarse animal hair;
horsehair yarn and woven fabric Note. 1.- Throughout this Schedule:

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

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

   (c)  ''Coarse animal hair'' means the hair of animals not mentioned above,
        excluding brush-making hair and bristles (0502) and horsehair
        (0503.00.00).
5101        WOOL, NOT CARDED OR COMBED:

5101.1      -  Greasy, including fleece-washed wool:

5101.11.00  - -  Shorn wool                                    2%

5101.19.00  - -  Other                                         2%

5101.2      -  Degreased, not carbonised:

5101.21.00  - -  Shorn wool                                    2%

5101.29.00  - -  Other                                         2%

5101.30.00  -  Carbonised                                      2%

5102        FINE OR COARSE ANIMAL HAIR, NOT CARDED OR COMBED:

5102.10.00  -  Fine animal hair                                2%

5102.20.00  -  Coarse animal hair                              2%

5103        WASTE OF WOOL OR OF FINE OR COARSE ANIMAL HAIR,

INCLUDING YARN WASTE BUT EXCLUDING GARNETTED
STOCK:
5103.10.00  -  Noils of wool or of fine animal hair            2%

5103.20.00  -  Other waste of wool or of fine animal hair      Free

5103.30.00  -  Waste of coarse animal hair                     2%
5104.00.00 GARNETTED STOCK OF WOOL OR OF FINE OR COARSE
            ANIMAL HAIR                                        Free

5105        WOOL AND FINE OR COARSE ANIMAL HAIR, CARDED OR

COMBED (INCLUDING COMBED WOOL IN FRAGMENTS):
5105.10.00  -  Carded wool                                     2%

5105.2      -  Wool tops and other combed wool:

5105.21.00  - -  Combed wool in fragments                      2%

5105.29.00  - -  Other                                         2%

5105.30.00  -  Fine animal hair, carded or combed              2%

5105.40.00  -  Coarse animal hair, carded or combed            2%

5106        YARN OF CARDED WOOL, NOT PUT UP FOR RETAIL SALE:

5106.10     -  Containing 85% or more by weight of wool:

5106.10.10  - - -  Carpet yarns                                15%

DC:10%
5106.10.90  - - -  Other                                       2%

5106.20     -  Containing less than 85% by weight of wool:

5106.20.10  - - -  Carpet yarns                                15%

DC:10%
5106.20.90  - - -  Other                                       2%

5107        YARN OF COMBED WOOL, NOT PUT UP FOR RETAIL SALE:

5107.10     -  Containing 85% or more by weight of wool:

5107.10.10  - - -  Carpet yarns                                15%

DC:10%
5107.10.90  - - -  Other                                       2%

5107.20     -  Containing less than 85% by weight of wool:

5107.20.10  - - -  Carpet yarns                                15%

DC:10%
5107.20.90  - - -  Other                                       2%

5108        YARN OF FINE ANIMAL HAIR (CARDED OR COMBED),

NOT PUT UP FOR RETAIL SALE:
5108.10     -  Carded:

5108.10.10  - - -  Carpet yarns                                15%

DC:10%
5108.10.90  - - -  Other                                       2%

5108.20     -  Combed:

5108.20.10  - - -  Carpet yarns                                15%

DC:10%
5108.20.90  - - -  Other                                       2%

5109        YARN OF WOOL OR OF FINE ANIMAL HAIR, PUT UP FOR

RETAIL SALE: 5109.10.00 - Containing 85% or more by weight of wool or of
            fine animal hair                                   15%

DC:15%
5109.90.00  -  Other                                           15%

DC:15% 5110.00.00 YARN OF COARSE ANIMAL HAIR OR OF HORSEHAIR
(INCLUDING GIMPED HORSEHAIR YARN), WHETHER OR
            NOT PUT UP FOR RETAIL SALE                         15%

DC:15%
5111        WOVEN FABRICS OF CARDED WOOL OR OF CARDED FINE

ANIMAL HAIR:
5111.1      - Containing 85% or more by weight of wool or

fine animal hair:
5111.11.00  - - Of a weight not exceeding 300 g/m2             40%

DC:35%
5111.19.00  - - Other                                          40%

DC:35% 5111.20.00 - Other, mixed mainly or solely with man-made
            filaments                                          40%

DC:35% 5111.30.00 - Other, mixed mainly or solely with man-made
            staple fibres                                      40%

DC:35%
5111.90.00  -  Other                                           40%

DC:35%
5112        WOVEN FABRICS OF COMBED WOOL OR OF COMBED FINE

ANIMAL HAIR:
5112.1      - Containing 85% or more by weight of wool or

fine animal hair:
5112.11.00  - - Of a weight not exceeding 200 g/m2             40%

DC:35%
5112.19.00  - - Other                                          40%

DC:35% 5112.20.00 - Other, mixed mainly or solely with man-made
            filaments                                          40%

DC:35% 5112.30.00 - Other, mixed mainly or solely with man-made
            staple fibres                                      40%

DC:35%
5112.90.00  -  Other                                           40%

DC:35% 5113.00.00 WOVEN FABRICS OF COARSE ANIMAL HAIR
            OR OF HORSEHAIR                                    40%

DC:30%
Chapter 52
Cotton Subheading Note.
1.- For the purposes of 5209.42.00 and 5211.42, ''denim'' means fabrics of
3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns
of which are dyed blue and the weft yarns of which are unbleached, bleached,
dyed grey or coloured a lighter shade of blue than that of the warp yarns.
5201.00.00  COTTON, NOT CARDED OR COMBED                       Free

5202        COTTON WASTE (INCLUDING YARN WASTE   AND GARNETTED

STOCK):
5202.10.00  - Yarn waste (including thread waste)              2%

5202.9      - Other:

5202.91.00  - - Garnetted stock                                2%

5202.99.00  - - Other                                          2%

5203.00.00  COTTON, CARDED OR COMBED                           Free

5204        COTTON SEWING THREAD, WHETHER OR NOT PUT UP FOR

RETAIL SALE:
5204.1      - Not put up for retail sale:

5204.11.00  - - Containing 85% or more by weight of cotton     15%

DC:10%
5204.19.00  - - Other                                          15%

DC:10%
5204.20.00  - Put up for retail sale                           15%

DC:10%
5205        COTTON YARN (OTHER THAN SEWING THREAD),

CONTAINING 85% OR MORE BY WEIGHT OF COTTON, NOT
PUT UP FOR RETAIL SALE:
5205.1      - Single yarn, of uncombed fibres:
5205.11.00 - - Measuring 714.29 decitex or more (not
            exceeding 14 metric number)                        2%
5205.12.00 - - Measuring less than 714.29 decitex but not
less than 232.56 decitex (exceeding 14 metric
            number but not  exceeding 43 metric number)        2%
5205.13.00 - - Measuring less than 232.56 decitex but not
less than 192.31 decitex (exceeding 43 metric
            number but not exceeding 52 metric number)         2%
5205.14.00 - - Measuring less than 192.31 decitex but not
less than 125 decitex (exceeding 52 metric
            number but not exceeding 80 metric number)         2%
5205.15.00 - - Measuring less than 125 decitex (exceeding
            80 metric number)                                  2%

5205.2      - Single yarn, of combed fibres:
5205.21.00 - - Measuring 714.29 decitex or more (not
            exceeding 14 metric number)                        2%
5205.22.00 - - Measuring less than 714.29 decitex but not
less than 232.56 decitex (exceeding 14 metric
            number but not exceeding 43 metric number)         2%
5205.23.00 - - Measuring less than 232.56 decitex but not
less than 192.31 decitex (exceeding 43 metric
            number but not exceeding 52 metric number)         2%
5205.24.00 - - Measuring less than 192.31 decitex but not
less than 125 decitex (exceeding 52 metric
            number but not exceeding 80 metric number)         2%
5205.25.00 - - Measuring less than 125 decitex (exceeding
            80 metric number)                                  2%

5205.3      - Multiple (folded) or cabled yarn, of uncombed

fibres: 5205.31.00 - - Measuring per single yarn 714.29 decitex or
more (not exceeding 14 metric number per single
            yarn)                                              2%
5205.32.00 - - Measuring per single yarn less than 714.29
decitex but not less than 232.56 decitex
(exceeding 14 metric number but not exceeding 43
            metric number per single yarn)                     2%
5205.33.00 - - Measuring per single yarn less than 232.56
decitex but not less than 192.31 decitex
(exceeding 43 metric number but not exceeding 52
            metric number per single yarn)                     2%
5205.34.00 - - Measuring per single yarn less than 192.31
decitex but not less than 125 decitex (exceeding
52 metric number but not exceeding 80 metric
            number per single yarn)                            2%
5205.35.00 - - Measuring per single yarn less than 125
decitex (exceeding 80 metric number per single
            yarn)                                              2%

5205.4      - Multiple (folded) or cabled yarn, of combed

fibres: 5205.41.00 - - Measuring per single yarn 714.29 decitex or
more (not exceeding 14 metric number per single
            yarn)                                              2%
5205.42.00 - - Measuring per single yarn less than 714.29
decitex but not less than 232.56 decitex
(exceeding 14 metric number but not exceeding 43
            metric number per single yarn)                     2%
5205.43.00 - - Measuring per single yarn less than 232.56
decitex but not less than 192.31 decitex
(exceeding 43 metric number but not exceeding 52
            metric number per single yarn)                     2%
5205.44.00 - - Measuring per single yarn less than 192.31
decitex but not less than 125 decitex (exceeding
52 metric number but not exceeding 80 metric
            number per single yarn)                            2%
5205.45.00 - - Measuring per single yarn less than 125
decitex (exceeding 80 metric number per single
            yarn)                                              2%

5206        COTTON YARN (OTHER THAN SEWING THREAD),

CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, NOT
PUT UP FOR RETAIL SALE:
5206.1      - Single yarn, of uncombed fibres:
5206.11.00 - - Measuring 714.29 decitex or more (not
            exceeding 14 metric number)                        2%
5206.12.00 - - Measuring less than 714.29 decitex but not
less than 232.56 decitex (exceeding 14 metric
            number but not exceeding 43 metric number)         2%
5206.13.00 - - Measuring less than 232.56 decitex but not
less than 192.31 decitex (exceeding 43 metric
            number but not exceeding 52 metric number)         2%
5206.14.00 - - Measuring less than 192.31 decitex but not
less than 125 decitex (exceeding 52 metric
            number but not exceeding 80 metric number)         2%
5206.15.00 - - Measuring less than 125 decitex (exceeding
            80 metric number)                                  2%

5206.2      - Single yarn, of combed fibres:
5206.21.00 - - Measuring 714.29 decitex or more (not
            exceeding 14 metric number)                        2%
5206.22.00 - - Measuring less than 714.29 decitex but not
less than 232.56 decitex (exceeding 14 metric
            number but not exceeding 43 metric number)         2%
5206.23.00 - - Measuring less than 232.56 decitex but not
less than 192.31 decitex (exceeding 43 metric
            number but not exceeding 52 metric number)         2%
5206.24.00 - - Measuring less than 192.31 decitex but not
less than 125 decitex (exceeding 52 metric
            number but not exceeding 80 metric number)         2%
5206.25.00 - - Measuring less than 125 decitex (exceeding
            80 metric number)                                  2%

5206.3      - Multiple (folded) or cabled yarn, of uncombed

fibres: 5206.31.00 - - Measuring per single yarn 714.29 decitex or
more (not exceeding 14 metric number per single
            yarn)                                              2%
5206.32.00 - - Measuring per single yarn less than 714.29
decitex but not less than 232.56 decitex
(exceeding 14 metric number but not exceeding 43
            metric number per single yarn)                     2%
5206.33.00 - - Measuring per single yarn less than 232.56
decitex but not less than 192.31 decitex
(exceeding 43 metric number but not exceeding 52
            metric number per single yarn)                     2%
5206.34.00 - - Measuring per single yarn less than 192.31
decitex but not less than 125 decitex (exceeding
52 metric number but not exceeding 80 metric
            number per single yarn)                            2%
5206.35.00 - - Measuring per single yarn less than 125
decitex (exceeding 80 metric number per single
            yarn)                                              2%

5206.4      - Multiple (folded) or cabled yarn, of combed

fibres: 5206.41.00 - - Measuring per single yarn 714.29 decitex or
more (not exceeding 14 metric number per
            single yarn)                                       2%
5206.42.00 - - Measuring per single yarn less than 714.29
decitex but not less than 232.56 decitex
(exceeding 14 metric number but not exceeding 43
            metric number per single yarn)                     2%
5206.43.00 - - Measuring per single yarn less than 232.56
decitex but not less than 192.31 decitex
(exceeding 43 metric number but not exceeding 52
            metric number per single yarn)                     2%
5206.44.00 - - Measuring per single yarn less than 192.31
decitex but not less than 125 decitex (exceeding
52 metric number but not exceeding 80 metric
            number per single yarn)                            2%
5206.45.00 - - Measuring per single yarn less than 125
decitex (exceeding 80 metric number per single
            yarn)                                              2%

5207        COTTON YARN (OTHER THAN SEWING THREAD) PUT UP FOR

RETAIL SALE:
5207.10.00  - Containing 85% or more by weight of cotton       15%

DC:15%
5207.90.00  - Other                                            15%

DC:15%
5208        WOVEN FABRICS OF COTTON, CONTAINING  85% OR MORE

BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200
g/m2;
5208.1      - Unbleached:

5208.11     - - Plain weave, weighing not more than 100

g/m2: 5208.11.10 - - - Fabrics of a kind suitable for use as bed
sheeting, pillow casing or bolster casing or
            for use in the making up of bed linen              Sch.5

5208.11.90  - - - Other                                        40%

DC:35%
5208.12     - - Plain weave, weighing more than 100 g/m2:
5208.12.10 - - - Fabrics of a kind suitable for use as bed
sheeting, pillow casing or bolster casing or
             for use in the making up of bed linen             Sch.5

5208.12.90  - - - Other                                        40%

DC:35%
5208.13     - - 3-thread or 4-thread twill, including cross

twill: 5208.13.10 - - - Fabrics of a kind suitable for use as bed
sheeting, pillow casing or bolster casing or
             for use in the making up of bed linen             Sch.5

5208.13.90  - - - Other                                        40%

DC:35%
5208.19     - - Other fabrics:
5208.19.10 - - - Fabrics of a kind suitable for use as bed
sheeting, pillow casing or bolster casing or
             for use in the making up of bed linen             Sch.5

5208.19.90  - - - Other                                        40%

DC:35%
5208.2      - Bleached:

5208.21     - - Plain weave, weighing not more than 100

g/m2: 5208.21.10 - - - Fabrics of a kind suitable for use as bed
sheeting, pillow casing or bolster casing or
             for use in the making up of  bed linen            Sch.5

5208.21.90  - - - Other                                        40%

DC:35%
5208.22     - - Plain weave, weighing more than 100 g/m2:
5208.22.10 - - - Fabrics of a kind suitable for use as bed
sheeting, pillow casing or bolster casing or
             for use in the making up of  bed linen            Sch.5

5208.22.90  - - - Other                                        40%

DC:35%
5208.23     - - 3-thread or 4-thread twill, including cross

twill: 5208.23.10 - - - Fabrics of a kind suitable for use as bed
sheeting, pillow casing or bolster casing or
             for use in the making up of bed linen             Sch.5

5208.23.90  - - - Other                                        40%

DC:35%
5208.29     - - Other fabrics:
5208.29.10 - - - Fabrics of a kind suitable for use as bed
sheeting, pillow casing or bolster casing or
             for use in the making up of bed linen             Sch.5

5208.29.90  - - - Other                                        40%

DC:35%
5208.3      - Dyed:

5208.31     - - Plain weave, weighing not more than 100

g/m2: 5208.31.10 - - - Fabrics of a kind suitable for use as bed
sheeting, pillow casing or bolster casing or
             for use in the making up of  bed linen            Sch.5

5208.31.90  - - - Other                                        40%

DC:35%
5208.32     - - Plain weave, weighing more than 100 g/m2:
5208.32.10 - - - Fabrics of a kind suitable for use as bed
sheeting, pillow casing or bolster casing or
             for use in the making up of bed linen             Sch.5

5208.32.90  - - - Other                                        40%

DC:35%
5208.33     - - 3-thread or 4-thread twill, including cross

twill: 5208.33.10 - - - Fabrics of a kind suitable for use as bed
sheeting, pillow casing or bolster casing or
             for use in the making up of  bed linen            Sch.5

5208.33.90  - - - Other                                        40%

DC:35%
5208.39     - - Other fabrics:
5208.39.10 - - - Fabrics of a kind suitable for use as bed
sheeting, pillow casing or bolster casing or
             for use in the making up of  bed linen            Sch.5

5208.39.90  - - - Other                                        40%

DC:35%
5208.4      - Of yarns of different colours:

5208.41     - - Plain weave, weighing not more than 100

g/m2: 5208.41.10 - - - Fabrics of a kind suitable for use as bed
sheeting, pillow casing or bolster casing or
             for use in the making up of bed linen              Sch.5

5208.41.90  - - - Other                                        40%

DC:35%
5208.42     - - Plain weave, weighing more than 100 g/m2:
5208.42.10 - - - Fabrics of a kind suitable for use as bed
sheeting, pillow casing or bolster casing or
             for use in the making up of  bed linen            Sch.5

5208.42.90  - - - Other                                        40%

DC:35%
5208.43     - - 3-thread or 4-thread twill, including cross

twill: 5208.43.10 - - - Fabrics of a kind suitable for use as bed
sheeting, pillow casing or bolster casing or
            for  use in the making up of bed linen             Sch.5

5208.43.90  - - - Other                                        40%

DC:35%
5208.49     - - Other fabrics:
5208.49.10 - - - Fabrics of a kind suitable for use as bed
sheeting, pillow casing or bolster casing or
             for use in the making up of bed linen             Sch.5

5208.49.90  - - - Other                                        40%

DC:35%
5208.5      - Printed:

5208.51     - - Plain weave, weighing not more than 100

g/m2: 5208.51.10 - - - Fabrics of a kind suitable for use as bed
sheeting, pillow casing or bolster casing or
for use in the making up of bed linen, not
            being goods that are less than 132 cm in width    Sch.5

5208.51.90  - - - Other                                        40%

DC:35%
5208.52     - - Plain weave, weighing more than 100 g/m2:
5208.52.10 - - - Fabrics of a kind suitable for use as bed
sheeting, pillow caing or bolster casing or
for use in the making up of bed linen, not
            being goods that are  less than 132 cm in width    Sch.5

5208.52.90  - - - Other                                        40%

DC:35%
5208.53     - - 3-thread or 4-thread twill, including cross

twill: 5208.53.10 - - - Fabrics of a kind suitable for use as bed
sheeting, pillow casing or bolster casing or
for use in the making up of bed linen, not
            being goods that are less than 132 cm in width     Sch.5

5208.53.90  - - - Other                                        40%

DC:35%
5208.59     - - Other fabrics:
5208.59.10 - - - Fabrics of a kind suitable for use as bed
sheeting, pillow casing or bolster casing or
for use in the making up of bed linen, not
            being goods that are less than 132 cm in width     Sch.5

5208.59.90  - - - Other                                        40%

DC:35%
5209        WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE

BY WEIGHT OF COTTON, WEIGHING MORE THAN 200
g/m2:
5209.1      - Unbleached:

5209.11.00  - - Plain weave                                    40%

PNG:30%
FI:30%
DC:35% 5209.12.00 - - 3-thread or 4-thread twill, including cross
            twill                                              40%

PNG:30%
FI:30%
DC:35%
5209.19.00  - - Other fabrics                                  40%

PNG:30%
FI:30%
DC:35%
5209.2      - Bleached:

5209.21.00  - - Plain weave                                    40%

PNG:30%
FI:30%
DC:35% 5209.22.00 - - 3-thread or 4-thread twill, including cross
            twill                                              40%

PNG:30%
FI:30%
DC:35%
5209.29.00  - - Other fabrics                                  40%

PNG:30%
FI:30%
DC:35%
5209.3      - Dyed:

5209.31.00  - - Plain weave                                    40%

PNG:30%
FI:30%
DC:35% 5209.32.00 - - 3-thread or 4-thread twill, including cross
            twill                                              40%

PNG:30%
FI:30%
DC:35%
5209.39.00  - - Other fabrics                                  40%

PNG:30%
FI:30%
DC:35%
5209.4      - Of yarns of different colours:

5209.41.00  - - Plain weave                                    40%

PNG:30%
FI:30%
DC:35%
5209.42.00  - - Denim                                          40%

PNG:30%
FI:30%
DC:35% 5209.43.00 - - Other fabrics of 3-thread or 4-thread twill,
            including cross twill                              40%

PNG:30%
FI:30%
DC:35%
5209.49.00  - - Other fabrics                                  40%

PNG:30%
FI:30%
DC:35%
5209.5      - Printed:

5209.51.00  - - Plain weave                                    40%

PNG:30%
FI:30%
DC:35% 5209.52.00 - - 3-thread or 4-thread twill, including cross
            twill                                              40%

PNG:30%
FI:30%
DC:35%
5209.59.00  - - Other fabrics                                  40%

PNG:30%
FI:30%
DC:35%
5210        WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85%

BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH
MAN-MADE FIBRES, WEIGHING NOT MORE THAN 200
g/m2:
5210.1      - Unbleached:

5210.11     - - Plain weave:
5210.11.10 - - - Fabrics, as follows:

   (a)  containing 20% or more by weight
of man-made fibres;

   (b)  of a kind suitable for use as
bed sheeting, pillow casing or bolster
casing or for use in the making up
                       of bed linen                            Sch.5

5210.11.90  - - - Other                                        40%

DC:35%
5210.12     - - 3-thread or 4-thread twill, including cross

twill: 5210.12.10 - - - Fabrics, as follows:

   (a)  containing 20% or more by weight
of man-made fibres;

   (b)  of a kind suitable for use as
bed sheeting, pillow casing or bolster
casing or for use in the making up
                       of bed linen                            Sch.5

5210.12.90  - - - Other                                        40%

DC:35%
5210.19     - - Other fabrics:
5210.19.10 - - - Fabrics as follows:

   (a)  containing 20% or more by weight
of man-made fibres;

   (b)  of a kind suitable for use as
bed sheeting, pillow casing or bolster
casing or for use in the making up
                       of bed linen                            Sch.5

5210.19.90  - - - Other                                        40%

DC:35%
5210.2      - Bleached:

5210.21     - - Plain weave:
5210.21.10 - - - Fabrics, as follows:

   (a)  containing 20% or more by weight
of man-made fibres;

   (b)  of a kind suitable for use as
bed sheeting, pillow casing or bolster
casing or for use in the making up
                       of bed linen                            Sch.5

5210.21.90  - - - Other                                        40%

DC:35%
5210.22     - - 3-thread or 4-thread twill, including cross

twill: 5210.22.10 - - - Fabrics, as follows:

   (a)  containing 20% or more by weight
of man-made fibres;

   (b)  of a kind suitable for use as
bed sheeting, pillow casing or bolster
casing or for use in the making up
                       of bed linen                            Sch.5

5210.22.90  - - - Other                                        40%

DC:35%
5210.29     - - Other fabrics:
5210.29.10 - - - Fabrics, as follows:

   (a)  containing 20% or more by weight
of man-made fibres;

   (b)  of a kind suitable for use as
bed sheeting, pillow casing or bolster
casing or for use in the making up
                       of bed linen                            Sch.5

5210.29.90  - - - Other                                        40%

DC:35%
5210.3      - Dyed:

5210.31     - - Plain weave:
5210.31.10 - - - Fabrics, as follows:

   (a)  containing 20% or more by weight
of man-made fibres;

   (b)  of a kind suitable for use as
bed sheeting, pillow casing or bolster
casing or for use in the making up
                       of bed linen                            Sch.5

5210.31.90  - - - Other                                        40%

DC:35%
5210.32     - - 3-thread or 4-thread twill, including cross

twill: 5210.32.10 - - - Fabrics, as follows:

   (a)  containing 20% or more by weight
of man-made fibres;

   (b)  of a kind suitable for use as
bed sheeting, pillow casing or bolster
casing or for use in the making up
                       of bed linen                            Sch.5

5210.32.90  - - - Other                                        40%

DC:35%
5210.39     - - Other fabrics:
5210.39.10 - - - Fabrics, as follows:

   (a)  containing 20% or more by weight
of man-made fibres;

   (b)  of a kind suitable for use as
bed sheeting, pillow casing or bolster
casing or for use in the making up
                       of bed linen                            Sch.5

5210.39.90  - - - Other                                        40%

DC:35%
5210.4      - Of yarns of different colours:

5210.41     - - Plain weave:
5210.41.10 - - - Fabrics, as follows:

   (a)  containing 20% or more by weight
of man-made fibres;

   (b)  of a kind suitable for use as
bed sheeting, pillow casing or bolster
casing or for use in the making up
                       of bed linen                            Sch.5

5210.41.90  - - - Other                                        40%

DC:35%
5210.42     - - 3-thread or 4-thread twill, including cross

twill: 5210.42.10 - - - Fabrics, as follows:

   (a)  containing 20% or more by weight
of man-made fibres;

   (b)  of a kind suitable for use as
bed sheeting, pillow casing or bolster
casing or for use in the making up
                       of bed linen                            Sch.5

5210.42.90  - - - Other                                        40%

DC:35%
5210.49     - - Other fabrics:
5210.49.10 - - - Fabrics, as follows:

   (a)  containing 20% or more by weight
of man-made fibres;

   (b)  of a kind suitable for use as
bed sheeting, pillow casing or bolster
casing or for use in the making up
                       of bed linen                            Sch.5

5210.49.90  - - - Other                                        40%

DC:35%
5210.5      - Printed:

5210.51     - - Plain weave:
5210.51.10 - - - Fabrics, as follows:

   (a)  containing 20% or more by weight
of man-made fibres;

   (b)  of a kind suitable for use as
bed sheeting, pillow casing or bolster
casing or for use in the making up
of bed linen, not being goods that are less
                       than 132 cm in width                     Sch.5

5210.51.90  - - - Other                                        40%

DC:35%
5210.52     - - 3-thread or 4-thread twill, including cross

twill: 5210.52.10 - - - Fabrics, as follows:

   (a)  containing 20% or more by weight
of man-made fibres;

   (b)  of a kind suitable for use as
bed sheeting, pillow casing or bolster
casing or for use in the making up
of bed linen, not being goods that are less
                       than 132 cm in width                    Sch.5

5210.52.90  - - - Other                                        40%

DC:35%
5210.59     - - Other fabrics:
5210.59.10 - - - Fabrics, as follows:

   (a)  containing 20% or more by weight
of man-made fibres;

   (b)  of a kind suitable for use as
bed sheeting, pillow casing or bolster
casing or for use in the making up
of bed linen, not being goods that are less
                       than 132 cm in width                    Sch.5

5210.59.90  - - - Other                                        40%

DC:35%
5211        WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85%

BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH
MAN-MADE FIBRES, WEIGHING MORE THAN 200 g/m2:
5211.1      - Unbleached:

5211.11     - - Plain weave:
5211.11.10 - - - Fabrics containing 20% or more by weight
            of man-made fibres                                 Sch.5

5211.11.90  - - - Other                                        40%

PNG:30%
FI:30%
DC:35%
5211.12     - - 3-thread or 4-thread twill, including cross

twill: 5211.12.10 - - - Fabrics containing 20% or more by weight
            of man-made fibres                                 Sch.5

5211.12.90  - - - Other                                        40%

PNG:30%
FI:30%
DC:35%
5211.19     - - Other fabrics:
5211.19.10 - - - Fabrics containing 20% or more by weight
            of man-made fibres                                 Sch.5

5211.19.90  - - - Other                                        40%

PNG:30%
FI:30%
DC:35%
5211.2      - Bleached:

5211.21     - - Plain weave:
5211.21.10 - - - Fabrics containing 20% or more by weight
            of man-made fibres                                 Sch.5

5211.21.90  - - - Other                                        40%

PNG:30%
FI:30%
DC:35%
5211.22     - - 3-thread or 4-thread twill, including cross

twill: 5211.22.10 - - - Fabrics containing 20% or more by weight
            of man-made fibres                                 Sch.5

5211.22.90  - - - Other                                        40%

PNG:30%
FI:30%
DC:35%
5211.29     - - Other fabrics:
5211.29.10 - - - Fabrics containing 20% or more by weight
            of man-made fibres                                 Sch.5

5211.29.90  - - - Other                                        40%

PNG:30%
FI:30%
DC:35%
5211.3      - Dyed:

5211.31     - - Plain weave:
5211.31.10 - - - Fabrics containing 20% or more by weight
            of man-made fibres                                 Sch.5

5211.31.90  - - - Other                                        40%

PNG:30%
FI:30%
DC:35%
5211.32     - - 3-thread or 4-thread twill, including cross

twill: 5211.32.10 - - - Fabrics containing 20% or more by weight
            of man-made fibres                                 Sch.5

5211.32.90  - - - Other                                        40%

PNG:30%
FI:30%
DC:35%
5211.39     - - Other fabrics:
5211.39.10 - - - Fabrics containing 20% or more by weight
            of man-made fibres                                 Sch.5

5211.39.90  - - - Other                                        40%

PNG:30%
FI:30%
DC:35%
5211.4      - Of yarns of different colours:

5211.41     - - Plain weave:
5211.41.10 - - - Fabrics containing 20% or more by weight
            of man-made fibres                                 Sch.5

5211.41.90  - - - Other                                        40%

PNG:30%
FI:30%
DC:35%
5211.42     - - Denim:
5211.42.10 - - - Fabrics containing 20% or more by weight
            of man-made fibres                                 Sch.5

5211.42.90  - - - Other                                        40%

PNG:30%
FI:30%
DC:35%
5211.43     - - Other fabrics of 3-thread or 4-thread twill,

including cross twill: 5211.43.10 - - - Fabrics containing 20% or more by
weight
            of man-made fibres                                 Sch.5

5211.43.90  - - - Other                                        40%

PNG:30%
FI:30%
DC:35%
5211.49     - - Other fabrics:
5211.49.10 - - - Fabrics containing 20% or more by weight
            of man-made fibres                                 Sch.5

5211.49.90  - - - Other                                        40%

PNG:30%
FI:30%
DC:35%
5211.5      - Printed:

5211.51     - - Plain weave:
5211.51.10 - - - Fabrics containing 20% or more by weight
            of man-made fibres                                 Sch.5

5211.51.90  - - - Other                                        40%

PNG:30%
FI:30%
DC:35%
5211.52     - - 3-thread or 4-thread twill, including cross

twill: 5211.52.10 - - - Fabrics containing 20% or more by weight
            of man-made fibres                                 Sch.5

5211.52.90  - - - Other                                        40%

PNG:30%
FI:30%
DC:35%
5211.59     - - Other fabrics:
5211.59.10 - - - Fabrics containing 20% or more by weight
            of man-made fibres                                 Sch.5

5211.59.90  - - - Other                                        40%

PNG:30%
FI:30%
DC:35%
5212        OTHER WOVEN FABRICS OF COTTON:

5212.1      - Weighing not more than 200 g/m2:

5212.11     - - Unbleached:
5212.11.10 - - - Fabrics, as follows:

   (a)  containing 20% or more by weight
of man-made fibres;

   (b)  of a kind suitable for use as
bed sheeting, pillow casing or bolster
casing or for use in the making up
                       of bed linen                            Sch.5

5212.11.90  - - - Other                                        40%

DC:35%
5212.12     - - Bleached:
5212.12.10 - - - Fabrics, as follows:

   (a)  containing 20% or more by weight
of man-made fibres;

   (b)  of a kind suitable for use as
bed sheeting, pillow casing or bolster
casing or for use in the making up
                       of bed linen                            Sch.5

5212.12.90  - - - Other                                        40%

DC:35%
5212.13     - - Dyed:
5212.13.10 - - - Fabrics, as follows:

   (a)  containing 20% or more by weight
of man-made fibres;

   (b)  of a kind suitable for use as
bed sheeting, pillow casing or bolster
casing or for use in the making up
                       of bed linen                            Sch.5

5212.13.90  - - - Other                                        40%

DC:35%
5212.14     - - Of yarns of different colours:
5212.14.10 - - - Fabrics, as follows:

   (a)  containing 20% or more by weight
of man-made fibres;

   (b)  of a kind suitable for use as
bed sheeting, pillow casing or bolst