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COMPRISING: IntegratedVolume 2Schedule of duty and trade Tariff of thestatistical descriptions, United Kingdomcodes and rateswww.gov.uk/trade-tariff

Short title: TARIFF

Published with the permission of HM Revenue &Customs on behalf of the Controller of Her Majesty’sStationery Office.A Crown Copyright 2019 2019 EDITIONAll rights reserved.

1 January 2019Copyright in the typographical arrangement anddesign is vested in the Crown. Applications forreproduction should be made in writing to the Officeof Public Sector Information, Her Majesty’s StationeryOffice, Information Policy Team, Kew, Richmond,Surrey TW9 4DU.

ISSN 0262 0421

Annual Subscription Rate £347(Volumes not sold separately)

Printed in the United Kingdom for The Stationery OfficeP002906904 1/18 C11

LONDON: TSO

REVENUE AND CUSTOMS USEFUL CONTACTS

HMRC VAT, EXCISE AND CUSTOMS HELPLINEThe HMRC VAT, Excise and Customs Helplinedeals with all general telephone enquiries

from both businesses and the public.v 0300 200 3700

Customers with hearing difficultiesv Textphone 0300 200 3719

The service is available 08.00–18.00(excluding weekends and Bank Holidays)

TARIFF CLASSIFICATION SERVICEProvides classification advice and guidance

Via an e-mail sent toclassification.enquirieswhmrc.gsi.gov.uk

Only 1 product per e-mail will be accepted toallow full description of products

INTERNATIONAL TRADE DEVELOPMENTLIAISON OFFICERS

A national network of officers who act as aresource for the trade and externalorganisations to actively promote

developments and trade facilitativeprocedures in the field of International Trade.

Contact the HMRC VAT, Excise andCustoms Helpline for details

v 0300 200 3700

TRADE STATISTICS ENQUIRY LINE

For general enquiries aboutOverseas Trade Statistics

or specific queries regarding the accuracy ofthe published data contact:

Customer Services

v 03000 594 250(excluding weekends and Bank Holidays)

HM REVENUE & CUSTOMS WEBSITEFor information to help:

* Individuals and Employees* Employers* Businesses and Corporations

Visit our website:

www.hmrc.gov.uk

INTERNATIONAL TRADEBUSINESS EDUCATION AND

SUPPORT TEAMSA national network of teams who provide

Education and Support on Customs mattersto businesses involved in International Trade.

Contact the HMRC VAT, Excise andCustoms Helpline for details

v 0300 200 3700v 0300 123 1083 for the free educational

seminars booking team

NATIONAL EXPORT SYSTEM HELPDESKProvides help to exporters regardingthe national electronic export system.

HMRC Unit of Expertise13th Floor South

Government BuildingsTy Glas, LlanishenCardiff CF14 5YA

v 03000 582 418

UKTRADEINFO WEBSITEUp to date information on UK trade

movements anywhere in the world incl:

* Trade Data (8 digit)* Statistical Bulletins* ICN online* Intrastat Online* Regional Trade Statistics

www.uktradeinfo.com

THE EUROPEAN COMMISSION “EUROPA” WEBSITE INCLUDES TARIC AND QUOTA INFORMATION.http://ec.europa.eu/taxation customs/index en.htm

View the UK Trade Tariff at: www.gov.uk/trade-tariff

Customs, International Trade & Excise enquiries

You can email HMRC if you have a Customs, International Trade & Excise related enquiry. Complete theonline enquiry form available from our website www.hmrc.gov.uk. Select the ‘contact us’ option from thetop toolbar. Select ‘Customs, International Trade & Excise’ within the Businesses & Corporation option block.

For postal enquiries relating to importing, exporting, Customs relief and Excise matters write to: CITEXWritten Enquiries Team, HM Revenue & Customs, Crownhill Court, Tailyour Road, Plymouth, PL6 5BZ.

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Volume 2Schedule of duty and tradestatistical descriptions,codes and rates

Notice to all Users

Users should be aware that in any case where information in the UK Tariff or Customs Handling ofImport and Export Freight (CHIEF) system is at variance with that contained in the appropriateCommunity legislation published in the Official Journal of the European Communities, the latterwill represent the correct legal position.Whilst every effort is made to ensure the accuracy of the UK Tariff, the onus remains with the Userto consult the Official Journal as necessary and to ensure that the correct duties are paid atimportation. In instances where the Customs Authorities are at error, the User may still be liablefor any additional duty that may be demanded as a result of that error being discovered.The Official Journal is accessible on the Commission’s Europa website:http://europa.eu.int/eur-lex/en/search/search lif.html

IntegratedTariff of theUnited KingdomShort title: TARIFF

www.gov.uk/trade-tariff

2018 EDITION

LONDON: TSO1 January 2018

Published by TSO (The Stationery Office), part of Williams LeaTag, and available from:

Onlinewww.tsoshop.co.uk

Mail, Telephone, Fax & E-mailTSOPO Box 29, Norwich NR3 1GNTelephone orders/General enquiries: 0333 202 5070Fax orders: 0333 202 5080E-mail: customer.serviceswtso.co.ukTextphone: 0333 202 5077

TSOwBlackwell and other Accredited Agents

Volume 2 of 3 Volumes(not sold separately)

Subscription Rate £347

Published with the permission ofHM Revenue & Customs on behalf of

the Contoller of Her Majesty’s Stationery Office.

A Crown Copyright 2018

All rights reserved.

Copyright in the typrographical arrangement and design isvested in the Crown. Applications for reproduction should be

made in writing to the Office of Public Sector Information,Information Policy Team, Kew, Richmond, Surrey TW9 4DU.

ISBN 978 0 11 784668 5

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CONTENTS

Part 1 — Section 1: Introduction

Section 2: Layout of the Schedule

Section 3: Classification procedure

Section 4: Miscellaneous provisions

Section 5: Tariff measures included in TARIC

Section 6: Key to signs and symbols

Part 2 — List of Section and Chapter titles

Schedule

Guide to generic terms, trade marks and other names of man-made fibres andyarns used by the trade (following Chapter 63)

Index (following Chapter 97)

1 January 2018 Customs Tariff Vol 2

Published by TSO (The Stationery Office), part of Williams LeaTag, and available from:

Onlinewww.tsoshop.co.uk

Mail, Telephone, Fax & E-mailTSOPO Box 29, Norwich NR3 1GNTelephone orders/General enquiries: 0333 202 5070Fax orders: 0333 202 5080E-mail: customer.serviceswtso.co.ukTextphone: 0333 202 5077

TSOwBlackwell and other Accredited Agents

Volume 2 of 3 Volumes(not sold separately)

Subscription Rate £347

Published with the permission ofHM Revenue & Customs on behalf of

the Contoller of Her Majesty’s Stationery Office.

A Crown Copyright 2018

All rights reserved.

Copyright in the typrographical arrangement and design isvested in the Crown. Applications for reproduction should be

made in writing to the Office of Public Sector Information,Information Policy Team, Kew, Richmond, Surrey TW9 4DU.

ISBN 978 0 11 784668 5

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CONTENTS

Part 1 — Section 1: Introduction


Section 3: Classification procedure

Section 4: Miscellaneous provisions

Section 5: Tariff measures included in TARIC

Section 6: Key to signs and symbols

Part 2 — List of Section and Chapter titles

Schedule

Guide to generic terms, trade marks and other names of man-made fibres andyarns used by the trade (following Chapter 63)

Index (following Chapter 97)

1 January 2018 Customs Tariff Vol 2

VOLUME 2 Part 1 SPECIMEN LAYOUT

Guide to the Schedule

Section 1: Introduction

1.1—The Integrated Tariff

Both the UK Tariff and the Combined Nomenclature of the EC arebased on the internationally agreed system of classificationknown as the Harmonised Commodity Description and CodingSystem of the Customs Co-operation Council. This nomenclatureprovides a systematic classification for all goods in internationaltrade, designed to ensure, with the aid of the General Rules forthe interpretation of the Nomenclature (see below) and Notes tothe Sections, Chapters and subheadings, that any product orarticle falls to be classified in one place and one place only.

1.2—The schedule of the Integrated Tariff (‘the Schedule’)

A guide to the general system of classification is provided by theSection and Chapter titles which are set out separatelyimmediately before the Schedule. The Schedule combines:

1.2.1—the Harmonised Commodity Description and CodingSystem of the Customs Co-operation Council (short title: theHarmonised System and referred to as the HS).

1.2.2—the Combined Nomenclature of the European Community.

1.2.3—other tariff and related measures of the EuropeanCommunity including preferences, quotas, suspensions andmeasures connected with the common agricultural policyintegrated into the schedule (short title: TARIC). A list of measuresincluded in TARIC will be found in Section 5.

1.2.4—UK excise duty requirements, except hydrocarbon oil dutydescriptions generally (see Section 2).


2.1—Column 1—Heading numbers and descriptions

2.1.1—The Column contains:

– heading numbers (4 digits) and descriptions which derive fromthe main headings of the Harmonised System. These areprinted in bold capitals and indicate the scope of headings;

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– subheadings which also derive from the Harmonised System.These are printed in bold lower case type;

– subheadings included for Combined Nomenclature printed inmedium type;

– other subheadings printed in light italicised type, describingparticular goods subject to tariff measures (TARIC).

2.1.2—Specimens of the various forms and presentationsof integrated tariff headings and subheadings, are shown in thelayout above and are described in the following sub-paragraph.

2.1.3—In the specimen layout above:

‘48.09 CARBON PAPER . . . OR SHEETS’ is an HS headingthat is subdivided into HS subheadings, some of which arefurther subdivided into Community subheadings.

‘Tarred, bituminised or asphalted paper and paperboard’ isan HS subheading for which no further breakdown existsfor Community purposes.

‘Carbon or similar copying papers’ is a CombinedNomenclature sub-division.

2.1.4—Headings and subheadings followed by the term‘(EURATOM)’ are goods covered by the European Atomic EnergyCommission Treaty. The presence of this term does not affect thescope of any heading or sub-heading.

2.1.5—Where the reference ‘(TEXT and 3 digits)’ appears after adescription in this column, it indicates the textile category thatapplies.

1 January 2018 Customs Tariff Vol 2iii

VOLUME 2 Part 1 SPECIMEN LAYOUT

Guide to the Schedule

Section 1: Introduction

1.1—The Integrated Tariff

Both the UK Tariff and the Combined Nomenclature of the EC arebased on the internationally agreed system of classificationknown as the Harmonised Commodity Description and CodingSystem of the Customs Co-operation Council. This nomenclatureprovides a systematic classification for all goods in internationaltrade, designed to ensure, with the aid of the General Rules forthe interpretation of the Nomenclature (see below) and Notes tothe Sections, Chapters and subheadings, that any product orarticle falls to be classified in one place and one place only.

1.2—The schedule of the Integrated Tariff (‘the Schedule’)

A guide to the general system of classification is provided by theSection and Chapter titles which are set out separatelyimmediately before the Schedule. The Schedule combines:

1.2.1—the Harmonised Commodity Description and CodingSystem of the Customs Co-operation Council (short title: theHarmonised System and referred to as the HS).

1.2.2—the Combined Nomenclature of the European Community.

1.2.3—other tariff and related measures of the EuropeanCommunity including preferences, quotas, suspensions andmeasures connected with the common agricultural policyintegrated into the schedule (short title: TARIC). A list of measuresincluded in TARIC will be found in Section 5.

1.2.4—UK excise duty requirements, except hydrocarbon oil dutydescriptions generally (see Section 2).


2.1—Column 1—Heading numbers and descriptions

2.1.1—The Column contains:

– heading numbers (4 digits) and descriptions which derive fromthe main headings of the Harmonised System. These areprinted in bold capitals and indicate the scope of headings;

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– subheadings which also derive from the Harmonised System.These are printed in bold lower case type;

– subheadings included for Combined Nomenclature printed inmedium type;

– other subheadings printed in light italicised type, describingparticular goods subject to tariff measures (TARIC).

2.1.2—Specimens of the various forms and presentationsof integrated tariff headings and subheadings, are shown in thelayout above and are described in the following sub-paragraph.

2.1.3—In the specimen layout above:

‘48.09 CARBON PAPER . . . OR SHEETS’ is an HS headingthat is subdivided into HS subheadings, some of which arefurther subdivided into Community subheadings.

‘Tarred, bituminised or asphalted paper and paperboard’ isan HS subheading for which no further breakdown existsfor Community purposes.

‘Carbon or similar copying papers’ is a CombinedNomenclature sub-division.

2.1.4—Headings and subheadings followed by the term‘(EURATOM)’ are goods covered by the European Atomic EnergyCommission Treaty. The presence of this term does not affect thescope of any heading or sub-heading.

2.1.5—Where the reference ‘(TEXT and 3 digits)’ appears after adescription in this column, it indicates the textile category thatapplies.

1 January 2018 Customs Tariff Vol 2iii

2.2—Column 2—Commodity Codes also require an additional code of 4 digits to be declared 2.5—Column 5—Full rate of dutyin conjunction with the 10-digit code. In such instances

2.2.1—In addition to the heading numbers and descriptions The rate of duty shown is the rate applicable under thewhere the additional code is required it is to be declaredwhich appear under column 1, provision is made under Common Customs Tariff. The duties expressed asin conjunction with the 8-digit code. A footnote referencecolumn 2 for the classification of goods to be indicated by a percentage rates are to be calculated on the value of theappears in Column 3 of the Schedule against TARIC linescommodity code number unique to each heading or goods as defined in Volume 1 Part 14. In addition, somewhich require the additional code to be used.subheading. Subject to the exceptions set out below, in the duties are expressed in European currency the Euro (seecase of goods moving within the Community (intra-EC 2.2.5—Examples. The following 2 examples, based on the paragraph 4.2).goods) and all exports, only the code number which specimen included at paragraph 2.1.2 above, illustrate howappears under column 2A should be used. Imports from the 2 level code operates in practice:

2.6—Column 6—Preferential rates of dutynon-EC countries should be classified in accordance withExample 1 The 8-digit code 481200 00 would bethe code number which combines columns 2A and 2B. Detail of beneficiary countries and country groups is set outappropriate for goods falling within heading

in abbreviated form. A key to most of the countries is2.2.2—Column 2A-8-digits. The first four digits are those of 4812 and coming from a Community sourceincluded on divider cards supplied with the Tariff. A fullthe Harmonised System (HS) headings and the fifth and while the 10-digit code 481200 00 00 would belisting of constituent members of country groups will besixth represent HS subheadings. EC Combined required for the same goods imported from afound in either Section 6 or Volume 1 Part 7. The dutiesNomenclature requirements are met by the seventh and non-Community source.expressed as percentage rates are to be calculated on theeighth digits. For intra-EC movement of goods not in free

Example 2 The goods described at lines 11-20 imported value of the goods as defined in Volume 1 Part 14.circulation, for which a C88SAD entry is completed andfrom an EC source would have to be coded onlyfor exports to non-EC countries only the 8-digit code Noteat the 8-digit level 481121 00 while similarshould be used. In the case of all preferential agreements, where nogoods from a non-Community source would

reduced rate of duty is shown the full rate of duty2.2.3—Column 2B-2 digits. This column provides for two require the full 10-digit code 481121 00 10.(Column 5) applies.additional digits to cover EC tariff and related measures

It is important to remember that the last two digitswhich, in general, apply only to importations from non-ECshould be selected only after the 8-digit code has beencountries and which have been included in the integrated 2.7—Column 7—VAT ratedetermined.tariff of the Community. Where no further breakdown of

An indication of liability to VAT is provided here (seethe Combined Nomenclature is required to accommodateVolume 1 Part 13). Where goods described in Column 2tariff measures (most preferences, for example) the two 2.3—Column 3—Specific Provisionsmay be subject to alternative rates of tax according todigits are 00 and are shown on the same line as the 8-digit

This column includes a variety of information for a wide elements of description not included specifically in the textcode. Subheadings established for TARIC purposes belowrange of purposes. The detail is frequently in abbreviated for customs duty purposes, all possible VAT rates are shownthe level of the Combined Nomenclature are shown in lightform. A key to symbols and abbreviations will be found at in column 7. The applicable rate must be determined byitalicised type and are notable for the fact that only the twothe end of this Part, and Section 5 contains a fuller reference to VAT leaflets.digits of column 2 appear against the descriptions. They areexplanation of the tariff measures integrated in theincluded after the breakdown of headings at 8-digit level toSchedule. Information that is too detailed to be included inavoid repetition and to spare the tariff user concerned only 2.8—Footnotes and end of Chapter informationthe column will appear as a footnote, or at the end of thewith intra-Community trade and exports from having torelevant Chapter.consider TARIC descriptions which apply in the main only to Where it is not practicable to include information and

imports from outside the Community. requirements against the line of the Tariff these are shownas footnotes on the same page or are set out at the end ofThe declaration of a combined 10-digit code is mandatory 2.4—Column 4—Unit of Quantitythe Chapter in which they apply under Commodity Codefor importations from outside the Community even where

The standard quantity is the kilogram. For some reference. This additional material has the same legal forcethe last 2 characters are both zero.subheadings however a second quantity declaration is as all other information in the Schedule.

2.2.4—Additional code. (general). Imports from outside required, normally when duties (customs or excise) arethe Community that are subject to anti-dumping duties or calculated on a specific basis. Occasionally a third quantitysubject to agricultural component (in most cases) will must be declared.

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2.9—Validity of Tariff information Rule 1. Explains that titles of Sections, Chapters and sub- Part (c) provides that goods which cannot beChapters have no legal status. Classification is to classified by applying Rules 3(a) or 3(b) are to beEvery effort is made to include all relevant information andbe determined according to the terms of classified in the heading which occurs last amongto ensure that changes throughout the year are promptlyheadings and relative Section or Chapter Notes those which equally merit consideration.taken account of in the Tariff. The volatile and temporaryand by reference to the other Interpretativenature of some tariff measures means that certain changes Rule 4. This Rule covers goods which cannot be classifiedRules.may occur before detail can be included in the Tariff as an by applying Rules 1 to 3. It provides that such

amendment. Up to date information about tariff changes is Rule 2. Part (a) of this Rule extends the scope of goods are to be classified in the heading foravailable at local customs offices. Alternatively, details are headings to cover incomplete or unfinished those with which they are most akin. However,published in the Official Journal of the European articles provided that they have the character of because of the comprehensive structure of theCommunities. the complete or finished article, and certain nomenclature this rule is rarely applied.

blanks. It also provides that unassembled orRule 5. Part (a) of this Rule deals with the classificationdisassembled articles shall be classified in the

of cases, boxes and similar containers importedSection 3: Classification procedure same heading as the assembled article.or exported with the articles which they arePart (b) deals with mixtures or combinations ofspecially designed to contain. In most3.1—Classification materials or substances. It extends the scope ofcircumstances they are to be classified with thoseheadings which refer to one particular materialIn order to determine the proper classification within the articles.or substance to mixtures or combinations ofSchedule for any goods imported into or exported from thePart (b) is concerned with packing materials andthose goods with other materials or substances.UK, the appropriate heading for those goods (ie thecontainers which also, as a general rule, areIf the effect of this Rule is to render productsappropriate 4-digit heading printed in bold capitals in theclassified with the goods which they containapparently classifiable under two or moreSchedule) must first be established. It may be helpful toprovided they are normal packing for thoseheadings Rule 3 must be applied.refer to the list of Section and Chapter titles immediatelygoods and are not clearly suitable for repetitivebefore the Schedule in Part 2 of this Volume which, in many Rule 3. This Rule comes into play when, for any reason, use.cases, will immediately indicate the Chapter or Chapters in goods are on the face of it classifiable under two

which the appropriate Tariff heading will be found. Rule 6. The previous Rules have dealt with classificationor more headings. Its three parts applyHowever, these titles are only provided for reference at heading level. The purpose of this Rule is tosequentially, eg part (c) may only be invoked ifpurposes. They have no legal force and it is essential that ensure that Rules 1-5 are also applied to thethe preceding parts fail to provide an answer.reference is made to any relevant Section or Chapter Notes classification of goods at sub-heading levelPart (a) directs that the heading which providessince these may define the scope of the relevant heading. subject to the proviso that any sub-headingthe most specific description is to take

notes are taken into account and, in comparingprecedence over one which provides only a3.2—The General Interpretation Rules the merits of two or more sub-headings within ageneral description. However, if the headings in

heading, only sub-headings of comparable statusquestion each refer to only part of the goods3.2.1—The Combined Nomenclature Regulation (Reg. (EEC)are taken into account.they are to be regarded as equally specific andNo. 2658/87 of 23 July 1987, O.J. L256 of 7.9.87) which

Rules 3(b) or 3(c) have to be applied.provides the legal basis for the Community’s Tariff containsPart (b), which relates to mixtures, compositeGeneral Rules for the Interpretation of the Nomenclature 3.3—Explanatory Notesgoods consisting of different materials orof the Customs Tariff.components and goods put up for retail sale, A more detailed commentary on the application of the3.2.2—There are six General Interpretation Rules and thesespecifies that such goods are to be classified General Interpretation Rules is to be found in pages 1-7 ofare listed at the end of this Section. As part of the Scheduleaccording to the material or component which Volume 1 of the Explanatory Notes to the Harmonisedthey have legal force and are intended to be applied wheregives them their essential character. Commodity Description and Coding system. These Notesgoods cannot be classified solely by reference to the terms

together with the Explanatory Notes to the Combinedof headings and sub-headings or by taking into accountNomenclature provide detailed guidance inSection or Chapter Notes. Their scope may be summarised

as follows:

1 January 2018 Customs Tariff Vol 2iv

2.2—Column 2—Commodity Codes also require an additional code of 4 digits to be declared 2.5—Column 5—Full rate of dutyin conjunction with the 10-digit code. In such instances

2.2.1—In addition to the heading numbers and descriptions The rate of duty shown is the rate applicable under thewhere the additional code is required it is to be declaredwhich appear under column 1, provision is made under Common Customs Tariff. The duties expressed asin conjunction with the 8-digit code. A footnote referencecolumn 2 for the classification of goods to be indicated by a percentage rates are to be calculated on the value of theappears in Column 3 of the Schedule against TARIC linescommodity code number unique to each heading or goods as defined in Volume 1 Part 14. In addition, somewhich require the additional code to be used.subheading. Subject to the exceptions set out below, in the duties are expressed in European currency the Euro (seecase of goods moving within the Community (intra-EC 2.2.5—Examples. The following 2 examples, based on the paragraph 4.2).goods) and all exports, only the code number which specimen included at paragraph 2.1.2 above, illustrate howappears under column 2A should be used. Imports from the 2 level code operates in practice:

2.6—Column 6—Preferential rates of dutynon-EC countries should be classified in accordance withExample 1 The 8-digit code 481200 00 would bethe code number which combines columns 2A and 2B. Detail of beneficiary countries and country groups is set outappropriate for goods falling within heading

in abbreviated form. A key to most of the countries is2.2.2—Column 2A-8-digits. The first four digits are those of 4812 and coming from a Community sourceincluded on divider cards supplied with the Tariff. A fullthe Harmonised System (HS) headings and the fifth and while the 10-digit code 481200 00 00 would belisting of constituent members of country groups will besixth represent HS subheadings. EC Combined required for the same goods imported from afound in either Section 6 or Volume 1 Part 7. The dutiesNomenclature requirements are met by the seventh and non-Community source.expressed as percentage rates are to be calculated on theeighth digits. For intra-EC movement of goods not in free

Example 2 The goods described at lines 11-20 imported value of the goods as defined in Volume 1 Part 14.circulation, for which a C88SAD entry is completed andfrom an EC source would have to be coded onlyfor exports to non-EC countries only the 8-digit code Noteat the 8-digit level 481121 00 while similarshould be used. In the case of all preferential agreements, where nogoods from a non-Community source would

reduced rate of duty is shown the full rate of duty2.2.3—Column 2B-2 digits. This column provides for two require the full 10-digit code 481121 00 10.(Column 5) applies.additional digits to cover EC tariff and related measures

It is important to remember that the last two digitswhich, in general, apply only to importations from non-ECshould be selected only after the 8-digit code has beencountries and which have been included in the integrated 2.7—Column 7—VAT ratedetermined.tariff of the Community. Where no further breakdown of

An indication of liability to VAT is provided here (seethe Combined Nomenclature is required to accommodateVolume 1 Part 13). Where goods described in Column 2tariff measures (most preferences, for example) the two 2.3—Column 3—Specific Provisionsmay be subject to alternative rates of tax according todigits are 00 and are shown on the same line as the 8-digit

This column includes a variety of information for a wide elements of description not included specifically in the textcode. Subheadings established for TARIC purposes belowrange of purposes. The detail is frequently in abbreviated for customs duty purposes, all possible VAT rates are shownthe level of the Combined Nomenclature are shown in lightform. A key to symbols and abbreviations will be found at in column 7. The applicable rate must be determined byitalicised type and are notable for the fact that only the twothe end of this Part, and Section 5 contains a fuller reference to VAT leaflets.digits of column 2 appear against the descriptions. They areexplanation of the tariff measures integrated in theincluded after the breakdown of headings at 8-digit level toSchedule. Information that is too detailed to be included inavoid repetition and to spare the tariff user concerned only 2.8—Footnotes and end of Chapter informationthe column will appear as a footnote, or at the end of thewith intra-Community trade and exports from having torelevant Chapter.consider TARIC descriptions which apply in the main only to Where it is not practicable to include information and

imports from outside the Community. requirements against the line of the Tariff these are shownas footnotes on the same page or are set out at the end ofThe declaration of a combined 10-digit code is mandatory 2.4—Column 4—Unit of Quantitythe Chapter in which they apply under Commodity Codefor importations from outside the Community even where

The standard quantity is the kilogram. For some reference. This additional material has the same legal forcethe last 2 characters are both zero.subheadings however a second quantity declaration is as all other information in the Schedule.

2.2.4—Additional code. (general). Imports from outside required, normally when duties (customs or excise) arethe Community that are subject to anti-dumping duties or calculated on a specific basis. Occasionally a third quantitysubject to agricultural component (in most cases) will must be declared.

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2.9—Validity of Tariff information Rule 1. Explains that titles of Sections, Chapters and sub- Part (c) provides that goods which cannot beChapters have no legal status. Classification is to classified by applying Rules 3(a) or 3(b) are to beEvery effort is made to include all relevant information andbe determined according to the terms of classified in the heading which occurs last amongto ensure that changes throughout the year are promptlyheadings and relative Section or Chapter Notes those which equally merit consideration.taken account of in the Tariff. The volatile and temporaryand by reference to the other Interpretativenature of some tariff measures means that certain changes Rule 4. This Rule covers goods which cannot be classifiedRules.may occur before detail can be included in the Tariff as an by applying Rules 1 to 3. It provides that such

amendment. Up to date information about tariff changes is Rule 2. Part (a) of this Rule extends the scope of goods are to be classified in the heading foravailable at local customs offices. Alternatively, details are headings to cover incomplete or unfinished those with which they are most akin. However,published in the Official Journal of the European articles provided that they have the character of because of the comprehensive structure of theCommunities. the complete or finished article, and certain nomenclature this rule is rarely applied.

blanks. It also provides that unassembled orRule 5. Part (a) of this Rule deals with the classificationdisassembled articles shall be classified in the

of cases, boxes and similar containers importedSection 3: Classification procedure same heading as the assembled article.or exported with the articles which they arePart (b) deals with mixtures or combinations ofspecially designed to contain. In most3.1—Classification materials or substances. It extends the scope ofcircumstances they are to be classified with thoseheadings which refer to one particular materialIn order to determine the proper classification within the articles.or substance to mixtures or combinations ofSchedule for any goods imported into or exported from thePart (b) is concerned with packing materials andthose goods with other materials or substances.UK, the appropriate heading for those goods (ie thecontainers which also, as a general rule, areIf the effect of this Rule is to render productsappropriate 4-digit heading printed in bold capitals in theclassified with the goods which they containapparently classifiable under two or moreSchedule) must first be established. It may be helpful toprovided they are normal packing for thoseheadings Rule 3 must be applied.refer to the list of Section and Chapter titles immediatelygoods and are not clearly suitable for repetitivebefore the Schedule in Part 2 of this Volume which, in many Rule 3. This Rule comes into play when, for any reason, use.cases, will immediately indicate the Chapter or Chapters in goods are on the face of it classifiable under two

which the appropriate Tariff heading will be found. Rule 6. The previous Rules have dealt with classificationor more headings. Its three parts applyHowever, these titles are only provided for reference at heading level. The purpose of this Rule is tosequentially, eg part (c) may only be invoked ifpurposes. They have no legal force and it is essential that ensure that Rules 1-5 are also applied to thethe preceding parts fail to provide an answer.reference is made to any relevant Section or Chapter Notes classification of goods at sub-heading levelPart (a) directs that the heading which providessince these may define the scope of the relevant heading. subject to the proviso that any sub-headingthe most specific description is to take

notes are taken into account and, in comparingprecedence over one which provides only a3.2—The General Interpretation Rules the merits of two or more sub-headings within ageneral description. However, if the headings in

heading, only sub-headings of comparable statusquestion each refer to only part of the goods3.2.1—The Combined Nomenclature Regulation (Reg. (EEC)are taken into account.they are to be regarded as equally specific andNo. 2658/87 of 23 July 1987, O.J. L256 of 7.9.87) which

Rules 3(b) or 3(c) have to be applied.provides the legal basis for the Community’s Tariff containsPart (b), which relates to mixtures, compositeGeneral Rules for the Interpretation of the Nomenclature 3.3—Explanatory Notesgoods consisting of different materials orof the Customs Tariff.components and goods put up for retail sale, A more detailed commentary on the application of the3.2.2—There are six General Interpretation Rules and thesespecifies that such goods are to be classified General Interpretation Rules is to be found in pages 1-7 ofare listed at the end of this Section. As part of the Scheduleaccording to the material or component which Volume 1 of the Explanatory Notes to the Harmonisedthey have legal force and are intended to be applied wheregives them their essential character. Commodity Description and Coding system. These Notesgoods cannot be classified solely by reference to the terms

together with the Explanatory Notes to the Combinedof headings and sub-headings or by taking into accountNomenclature provide detailed guidance inSection or Chapter Notes. Their scope may be summarised

as follows:

1 January 2018 Customs Tariff Vol 2iv

the interpretation of the nomenclature. Similarly, 2. Where containers and packing materials covered by The Tariff Classification Service will provide non-bindingClassification Opinions (HS) are available in published form the provisions of paragraphs 1(a) and (b) contain or are advice on complex tariff classification enquiries, down toas a guide to importers and exporters. See Volume 1 Part 1 presented with goods of several different tariff the 8 digit EC sub division of the Combined Nomenclaturefor details of suppliers of these and other related descriptions, the weight and value of the containers and further to the TARIC sub division (digits 9-10) aspublications. and packing materials shall, for the purpose of required. Advice can be obtained via e-mail sent to

determining their dutiable weight or value, be classification.enquirieswhmrc.gsi.gov.uk.apportioned among all the goods contained, in3.4—Containers and packing materialsproportion to the weight or value of those goods.

The following provisions are applicable to the containers ONLY ONE ITEM PER E-MAIL WILL BE ACCEPTED AND FULLand packing materials referred to in the General PRODUCT DETAILS, INCLUDING ANALYTICAL3.5—Seeds for sowingInterpretation Rule 5(a) and (b) and put into free circulation BREAKDOWNS WHERE NECESSARY, ARE REQUIREDat the same time as the goods which they contain or with Entry under subheadings having a ‘Seeds for sowing’ BEFORE A CLASSIFIER CAN HELP YOU.which they are presented. footnote is permitted only when the seeds have specific

Binding Tariff Information (BTI) application form is availablecharacteristics that make them suitable for sowing, or1. When the containers and packing materials are electronically via registering on the Government Gateway.where the importer proves to the satisfaction of theclassified with the goods in accordance with theexamining officer at import that they are intended for A Useful Information leaflet is also available.provisions of General Interpretation Rule 5, they shallsowing. For certain seeds of these headings strict conditionsbe: FULL details of the goods must be provided, including anapply. The control of standards is administered by the(a) chargeable at the same rate of customs duty as analytical breakdown for commodities such as food,Department for Environment Food and Rural Affairsthe goods: chemical products and metal alloys, and where possible a(DEFRA), White House Lane, Huntingdon Road, Cambridge– where such goods are subject to an ad valorem sample.CB3 OLF.customs duty, or

– where they are to be included in the dutiable BTI cannot be provided retrospectively for goods in freeweight of the goods; circulation on which all Customs procedures have been3.6—Classification Advice

(b) admitted free of customs duties: completed.If, after studying the Tariff and seeking guidance from– where the goods are free of customs duty, orother sources such as a Trade Association or a Chamber of– where the goods are dutiable otherwise thanCommerce, there is still uncertainty about the correct tariffby reference to weight or value, orclassification that applies to your goods, advice can be– where the weight of the containers and packingsought from the Tariff Classification Service.materials is not to be included in the dutiable

weight of the goods;


3.7—Other Guidance- Classifying edible vegetables, roots and tubers for import - Classifying plastics for import and export

and exportHM Revenue and Customs publish Classification Guides to - Classifying rice for import and exportassist in the classification of certain goods in which - Classifying electric lamps for import and export

- Classifying textile apparel for import and exportdifficulties have been known to arise. The following Guides

- Classifying footwear for import and export- Classifying tobacco for import and exportare available free of charge:

- Classifying herbal medicines, supplements and tonics for- Classifying toys, games and sports equipment for

- Classify imports and exports using the UK Trade Tariff import and export import and export- Classifying aircraft parts for import and export

- Classifying iron and steel for import and export- Classifying vehicle parts and accessories

- Classifying audio and video equipment for import and- Classifying leather for import and export

- Classifying wood for import and exportexport- Classifying monitors for import and export All of these guides are available at www.gov.uk/

- Classifying ceremics for import and export- Classifying organic chemicals for import and export classification-of-goods

- Classifying for computers and software for import and- Classifying pharmaceutical products for import andexport

export- Classifying edible fruits, nuts and peel for import and

- Classifying placebos and comparators for import andexportexport

1 January 2018 Customs Tariff Vol 2v

3. When by application of Rule 2(b) or for any other (a) Camera cases, musical instrument cases, gunGENERAL RULES FOR THEreason; goods are prima facie, classifiable under two cases, drawing instrument cases, necklace cases

INTERPRETATION OF THE or more headings, classification shall be effected as and similar containers, specially shaped or fittedfollows: to contain a specific article or set of articles,NOMENCLATURE suitable for long-term use and presented with(a) The heading which provides the most specific the articles for which they are intended, shall be

description shall be preferred to headingsClassification of goods in the Combined Nomenclature shall classified with such articles when of a kindproviding a more general description. However,be governed by the following principles: normally sold therewith. This rule does not,when two or more headings each refer to part however, apply to containers which give the1. The titles of Sections, Chapters and sub-Chapters are only of the materials or substances contained in whole its essential character;provided for ease of reference only; for legal mixed or composite goods or to part only of the

purposes, classification shall be determined according items in a set put up for retail sale, those (b) Subject to the provisions of Rule 5(a) above,to the terms of the headings and any relative Section headings are to be regarded as equally specific in packing materials and packing containers(1)or Chapter Notes and, provided such headings or relation to those goods, even if one of them presented with the goods therein shall beNotes do not otherwise require, according to the gives a more complete or precise description of classified with the goods if they are of a kindfollowing provisions: the goods. normally used for packing such goods. However,

this provision is not binding when such packing(b) Mixtures, composite goods consisting of2(a) Any reference in a heading to an article shall be materials or packing containers are clearly

different materials or made up of differenttaken to include a reference to that article suitable for repetitive use.components, and goods put up in sets for retailincomplete or unfinished, provided that, assale, which cannot be classified by reference topresented, the incomplete or unfinished article has 6. For legal purposes, the classification of goods in the3(a), shall be classified as if they consisted of thethe essential character of the complete or finished subheadings of a heading shall be determinedmaterial or component which gives theirarticle. It shall also be taken to include a reference to according to the terms of those subheadings and anyessential character insofar as this criterion isthat article complete or finished (or falling to be related Subheading Notes and, mutatis mutandis, toapplicable.classified as complete or finished by virtue of this the above Rules, on the understanding that only

Rule), presented unassembled or disassembled. (c) When goods cannot be classified by reference to subheadings at the same level are comparable. For the3(a) or 3(b), they shall be classified under the purposes of this Rule the relative Section and Chapter

(b) Any reference in a heading to a material or substance heading which occurs last in numerical order Notes also apply, unless the context requiresshall be taken to include a reference to mixtures or among those which equally merit consideration. otherwise.combinations of that material or substance withother materials or substances. Any reference to 4. Goods which cannot be classified in accordance withgoods of a given material or substance shall be taken the above Rules shall be classified under the headingto include a reference to goods consisting wholly or (1) The terms ‘packing materials’ and ‘packing containers’ mean anyappropriate to the goods to which they are most akin.partly of such material or substance. The classification external or internal containers, holders, wrappings or supportsof goods consisting of more than one material or other than transport devices (eg transport containers),5. In addition to the foregoing provisions, the following

tarpaulins, tackle or ancillary transport equipment. The termsubstance shall be according to the principles of Rule Rules shall apply in respect of the goods referred to ‘packing containers’ does not cover the containers referred to in3. therein: General Rule 5(a).


Section 4: Miscellaneous provisions 4.4—Goods chargeable by weight More detail about eligibility and procedures are contained inLeaflet SCF/1 obtainable from:

The dutiable weight in the case of goods chargeable by4.1—Special chapters of the HSweight, and the weights by reference to which the scope of HM Revenue and Customs

In the Harmonised System space has been reserved by the certain headings or subheadings is defined, are taken to be: Duty LiabilityCustoms Cooperation Council for possible further 10th Floor East4.4.1—in the case of a reference to ‘gross weight’, thedevelopment of the nomenclature. Consequently, Chapter Alexander Houseaggregate weight of the goods and of all the packing77 of the Tariff will not be in immediate use. In addition 21 Victoria Avenuematerials and packing containers; andChapters 98 and 99 are reserved for individual use by Southend-on-Seacontracting parties to the HS Convention. 4.4.2—in the case of a reference to ‘net weight’ or simply to Essex

‘weight’ without qualification, the weight of the goods SS99 1AAthemselves without packing materials and packing4.2—European currency (the Euro) Importers wishing to avail themselves of the facility mustcontainers of any kind.

obtain prior approval.In the Schedule to this Volume, certain rates of duty areexpressed in Euros (shown as the symbol € in columns 5 and

4.5—Rate of duty applicable6 of Volume 2 Schedule). The conversion rates to be applied 4.7—Mixed goods of low valueare fixed monthly by the European The rate of duty chargeable on imported goods is governedCommission shown in the ‘C’ series of the Official Journal of 4.7.1—Where a consignment is made up of goods fallingby the Customs and Excise Management Act 1979 and is, inthe European Communities on the penultimate working day within different tariff classifications, and dealing with each ofgeneral, the rate in force at the time an entry (other than forof the month for application throughout the following those goods in accordance with its tariff classification for thewarehousing) is accepted by HM Revenue and Customs.month and is for customs duties calculation only. It is not to purposes of the declaration would entail a burden of workSection 43 of the Act governs the rate of agricultural levy andbe confused with the daily Euro currency exchange rate. and expense disproportionate to the import dutiescompensatory amount except in the case of goods covered

chargeable, HM Revenue and Customs may, at the request ofby a certificate of advance fixing (see Volume 1, Part 5,the declarant, agree that import duties be charged on theparagraph 5.3.8).4.3—Value whole consignment on the basis of the tariff classification ofthe goods which are subject to the highest rate of importUnless otherwise stated, the provisions relating to customs

4.6—Split consignment facility duty. (Article 81 Community Customs Code Regulationvalue shall be applied to determine, as well as the value for2913/92)the assessment of ad valorem customs duties, the values by A facility exists which allows importations of certain goods

reference to which the scope of certain headings or within Chapters 84, 85, 86, 88 and 89 (for example, assembly 4.7.2—This provision is covered by Customs Procedure Codesubheadings is determined. Unless the context otherwise plant) which are classifiable under a single subheading to be 40 00 03. See Volume 3 Appendix E2 for details of theprovides the term ‘percent’ or the symbol ‘%’ means classified there even though for the purpose of delivery the restrictions that apply to use of this provision.percentage of value. goods are imported in unassembled form involving several

consignments.

1 January 2018 Customs Tariff Vol 2vi

Section 5: Tariff measures included in TARIC4.8—Favourable tariff treatment by reason of the nature of When hybrid sweet corn, spelt, hybrid maize, rice, hybridthe goods sorghum or oil seeds and oleaginous fruits are of a kind to The following tariff related measures have been included

which the agricultural provisions do not apply, favourable4.8.1—Under certain conditions, favourable tariff treatment in the integrated tariff of the European Communitiestariff treatment by reason of their nature shall be granted,by reason of the nature of the goods is provided for: (TARIC):provided that it is established that the goods are actually– goods unfit for consumption, Accession compensatory amounts See Volume 1 Part 5intended for sowing.– seeds,

Aircraft suspensions See Volume 1 Part 9– bolting cloth, not made up, 4.8.4—Bolting cloth, not made up, is granted favourable tariff– certain types of fresh table grapes, tobacco and Anti-dumping duties and countervailing dutiestreatment on the condition that the goods are indelibly

nitrate. See Volume 1 Part 6marked in a way identifying them as being intended forThese goods are covered by subheadings with a footnote bolting or similar industrial purposes. Import licences (CAP sector) See Volume 1 Part 5reference in the following terms: Preferences See Volume 1 Part 74.8.5—Fresh table grapes, tobacco and nitrate are granted

‘Entry under this subheading is subject to the conditions favourable tariff treatment on production of a duly endorsed Quantitative limits and restrictions See Volume 1 Part 3laid down in Section II, paragraph F. of the preliminary certificate. The particular provisions to be applied and the Quotas See Volume 1 Part 8provisions,’ or ‘This favourable tariff treatment is subject model of the certificates are set out at Annex 9.

Simplified procedure values See Volume 1 Part 14to compliance with the formalities and conditions laidThe subheadings concerned are: (for fruit and vegetables)down in section II, paragraph F, of the preliminary

provisions’. Surveillance measures See Volume 1 Part 30408 11 20, 0408 19 20, 0408 91 20, 0408 99 20,0701 10 00, 0712 90 11, 0806 10 10, 1001 91 10, Temporary suspensions of duty See Volume 1 Part 94.8.2—Goods unfit for consumption for which favourable1005 10 13, 1005 10 15, 1005 10 18, 1006 10 10,tariff treatment is granted by reason of their nature are listed Textile categories See Volume 1 Part 81007 10 10, 1106 20 10, 1201 10 00, 1202 30 00,in Annex 8 of the Combined Nomenclature, O.J. L287 Variable charges See Volume 1 Part 51204 00 10, 1205 10 10, 1206 00 10, 1207 21 00,published 31.10.2009 by reference to the heading under1207 40 10, 1207 50 10, 1207 91 10, 1207 99 20,which they are classified together with the description and2401 10 35, 2401 10 85, 2401 10 95, 2401 20 35,the quantities of the denaturants used. Such goods are2401 20 85, 2401 20 95, 2501 00 51, 3102 50 10,presumed to be unfit for consumption when the goods to be3105 90 10, 3502 11 10, 3502 19 10, 3502 20 10,denatured and the denaturants are homogeneously mixed3502 90 20, 5911 20 00.and their separation is economically not viable.

4.8.3—The goods listed below shall be classified in theappropriate headings for seed or for sowing, provided thatthe goods comply with the relevant Community provisions:

– for sweetcorn, spelt, hybrid maize, rice and sorghum(Council Directive 66/402/EEC), (O.J. L125, 11.7.1966,p.2309, Directive as last amended by Directive 2006/55/EC (O.J. L159, 13.6.2006, p.13)),

– for seed potatoes (Council Directive 2002/56/EC of 13June 2002) (O.J. L193, 20.7.2002, p.60), Directive aslast amended by Council Directive 2005/908/EC (O.J.L329, 16.12.2005, p.37),

– for oil seeds and oleaginous fruits (Council Directive2002/57/EC of 13 June 2002) (O.J. L193, 20.7.2002,p.74, Directive as last amended by Council Directive2004/117/EC (O.J. L014, 18.1.2005, p.18)).


Section 6: Key to signs and symbols board (crew and passengers), and their GBq Gigabecquerelbaggage, are also excluded). GR Gross6.1—General

CAP Lic CAP import licence required GRT Gross tonnageA number of signs and symbols are used in the Schedule to CAP REF Free-at-frontier-reference price GSP Generalised System of Preferencesthis Volume (as mentioned in paragraph 2.3 above). These Cefel Number of cells HL Hectolitregenerally appear in columns 3, 4 and 6 but may appear CH Switzerland HLQ Quota for handloom fabricselsewhere in the Schedule. Ch Chlorine HT High tension

CIS Comprises the following countries of the HZ Hertz6.2—Keyformer Soviet Union: Armenia, Azerbaijan, IC Canary IslandsSign or symbol: Meaning:Belarus, Georgia, Kazakhstan, Kyrgyzstan, IS Iceland

A Effective VAT rate of 5% (col 7 only). Moldovia, Russia, Tajakistan, IL IsraelSee Volume 1, Part 13, para 13.2.2 Turkmenistan, Ukraine and Uzbekistan INN International nonproprietary name

AC Agricultural Component (only appearing c/k Metric carat INNM International nonproprietary namein column 3, 5 and 6 of Volume 2 cm Centimetre(s) modifiedSchedule) cm3 Cubic centimetre(s) ISO International Organisation for

AC Alternating current cm/s Centimetre(s) per second StandardisationACP ACP countries (see Volume 1, Part 7) CN China JO JordanACPOCT ACP and OCT countries and territories CN/tex Centinewton/tex JP JapanAD Andorra CS Serbia and Montenegro (including Kbit 1024 bitsADD Anti-dumping duty Kosovo) kg Kilogram(s)Add C Additional Code applies CY Cyprus kg C5H14cino Kilogram of choline chlorideAD F/M Additional duty on flour DC Direct current kg/gross Kilogram, grossAD S/Z Additional duty on sugar DIN Deutsche Industrie-Norm kg met.am. Kilogram of methylaminesAE United Arab Emirates dtex Decitex (0·1 g/km) kg/net Kilogram, netAL Albania: AL appears in column 6 where DoTI Lic DoTI import licence required kg/net eda Kilogram drained net weight

Albania receives preference different to DPO Tex Documentary proof of origin for textiles Kg/net mas Kilogram net, of dry matterthat available under RY DZ Algeria kilobyte 1,024 bytes

Al2O3 Aluminium oxide € Euro (European Currency symbol) K2O potassium oxideat Technical atmosphere E Exempt (from VAT) (col. 7 only) kg 90% sdt Kilogram of substance 90% drybar Bar (1·019 at) EA Agricultural component Kg H2O2 Kilogram of hydrogen peroxidebf Bottle/flask EEA Comprises the following countries: kg K2O Kilogram of potassium oxideBG Bulgaria Iceland, Liechtenstein, Norway and kg KOH Kilogram of potassium hydroxide (caustic)C Degree(s) Celsius Svalbard Archipelago (including potash)CA Canada Spitsbergen and Jan Mayen) kg N Kilogram of nitrogenCAC Comprises the following central American EFTA Comprises the following countries: kg NaOH Kilogram of sodium hydroxide (caustic

countries: BO, CO, CR, EC, GT, HN, NI, PA, PE, CH, IS, LI, NO and SJ soda)and SV EG Egypt kg P2O5 Kilogram of diphosphorous pentaoxide

CaF2 Calcium fluoride Fe2O3 Iron oxide (phosphoric anhydride)carat Carats (one metric carat% 2 x 10"4 kg) Fl Finland kg tot alc Kilogram of total alcoholCC(t) Carrying capacity in tonnes (the carrying FO Faroe Islands kg U Kilogram of uranium

capacity of a vessel expressed in tonnes, fob Free on board kg WO3 Kilogram of Tungsten Trioxidenot including ships’ stores (fuel, gm Gram(s) KR South Koreaequipment, food supplies, etc). Persons on gm/FS KVGram of fissile isotopes Kilovolt

1 January 2018 Customs Tariff Vol 2vii

KVA mm2 STCKilovolt-ampere Square millimetre(s) Comprises the following State TradingKvar MX Countries: Albania, Bulgaria, China,Kilovar MexicoKW MY Mongolia, North Korea, Romania, SovietKuwait (col. 3 only) MalaysiaKW N Union, VietnamKilowatt Nitrogen or NewtonKWh Na SUKilowatt hour Sodium Soviet Union1000 KWh NCC SYThousand kilowatt hours Non Community Countries Syrial NO tLitre(s) Norway Tonne(s) (metric ton(s))1000 l No(s). texThousand litres Number(s) Tex (1 gm/km)LB Lebanon TEXT Shown in textile area for ease of referenceLDDC No.flasks for DTI licensing (C2.25)Least Developed Developing Countries Number of flasksLI Liechtenstein t/h Tonnes/howLY No. kits TJ (gr cal val)Libya Number of kits Terajoule (gross calorific value)l 100% alc No.pairs THQLitre pure (100%) alcohol Number of pairs Handicraft quotam No.rolls TLMetre Number of rolls Timor-Lestem2 No.sets TNSquare metre Number of sets Tunisiam3 OCT TQCubic metre Overseas Countries and Territories Tariff quota1000 m3 PS TRThousand cubic metres Occupied Palestinian Territory (West Bank TurkeyMA (including East Jerusalem) and Gaza Strip)Morocco TT Trinidad and Tobago%mas P TWAlcoholic strength by mass Phosphorus TaiwanMAX Pa UMaximum Number of pairs UraniumMbit Pb US1048576 bits Lead United Statesmbar PbO %volMillibar Lead oxide Alcoholic strength by volumeMCH Pref VComprising the following countries: Preference Volt

EG, JO, LB and SY Pref C Preference ceiling VI Virgin Islands of USAMD PR WMoldova Puerto Rico WattMED p/st XCComprises the following Mediterranean Number of items Ceuta

countries: Egypt and Turkey 100 p/st Hundred items XL MelillaMGB 1000 p/st ZComprises the following countries: Thousand items Zero-rated (VAT) (col. 7 only)

DZ, MA and TN RAM Random access memory ZA South AfricaMIN RO 100 iuMinimum Romania Hundred International unitsMisc. P RON 100kg dr net/wtComprises the following Research octane number 100 kilogram drained net weight

countries/territories/groups: RY Bosnia and Herzegovina, Macedonia, 100kg/net mas 100 kilogram net dry matterACP/OCT Croatia, Slovenia, Albania, Kosovo, Serbia 100 pks Hundred packsAD and Montenegro 100s Hundred itemsFO S Suspension (col. 3) 1000 l Thousand litresIL S Standard Rate (VAT) (col. 7 only) 1000m3 Thousand cubic metresMCH SA Saudi Arabia ' Less thanMGB Si Silicon ≥ Greater than or equal toPS SiO2 Silica ( Greater thanTR SJ Svalbard Archipelago (including - Provisional anti-dumping duty

MK Spitsbergen and Jan Mayen)Macedonia: MK appears in column 6where Macedonia receives preference SM San Marino: The Republic receives specialdifferent to that available under RY rates of duty under a Customs Union with

m l/g the ECmillilitre(s) per grammm sppMillimetre(s) Species pluresmm ls S Stdmillimetre(s) per second Short standards (matches)


VOLUME 2 — PART 2 12 Oil seeds and oleaginous fruits, miscellaneous grains, Section Vseeds and fruit; industrial or medicinal plants; straw

Mineral productsSchedule and fodder.13 Lac; gums, resins and other vegetable saps and 25 Salt; sulphur; earths and stone; plastering materials

extracts. lime and cement.14 Vegetable plaiting materials; vegetable products not 26 Ores, slag and ash.LIST OF SECTION elsewhere specified or included. 27 Mineral fuels, mineral oils and products of their

distillation; bituminous substances; mineral waxes.AND CHAPTERTITLES

Section III Section VIAnimal or vegetable fats and oils and theirSection I Products of the chemical or allied industriescleavage products; prepared edible fats;

Chapter animal or vegetable waxes Section NotesLive animals; animal products28 Inorganic chemicals; organic or inorganic compounds15 Animal or vegetable fats and oils and their cleavage

Section Notes of precious metals, of rare-earth metals, of radio-products; prepared edible fats, animal or vegetable1 Live animals. active elements or of isotopes.waxes.2 Meat and edible meat offal. 29 Organic chemicals.3 Fish and crustaceans, molluscs and other aquatic 30 Pharmaceutical products.

invertebrates. 31 Fertilisers.4 Dairy produce; birds’ eggs; natural honey; edible 32 Tanning or dyeing extracts; tannins and their

products of animal origin, not elsewhere specified or derivatives; dyes, pigments and other colouringSection IVincluded. matter; paints and varnishes; putty and other

5 Products of animal origin, not elsewhere specified or mastics; inks.Prepared foodstuffs; beverages, spirits andincluded. 33 Essential oils and resinoids; perfumery, cosmetic orvinegar; tobacco and manufactured tobacco

toilet preparations.substitutes34 Soap, organic surface-active agents, washing

Section Note preparations, lubricating preparations, artificialSection II 16 Preparations of meat, of fish or crustaceans, molluscs waxes, prepared waxes, polishing or scouring

or other aquatic invertebrates. preparations, candles and similar articles, modellingVegetable products17 Sugars and sugar confectionery. pastes, ‘dental waxes’, and dental preparations with a

Section Notes 18 Cocoa and cocoa preparations. basis of plaster.6 19 35Live trees and other plants; bulbs, roots and the like; Preparations of cereals, flour, starch or milk; Albuminoidal substances; modified starches; glues;

cut flowers and ornamental foliage. pastrycooks’ products. enzymes.7 20 36Edible vegetables and certain roots and tubers. Preparations of vegetables, fruit, nuts or other parts Explosives; pyrotechnic products; matches;8 of plants.Edible fruit and nuts; peel of citrus fruit or melons. pyrophoric alloys; certain combustible preparations.9 21 37Coffee, tea, mate and spices. Miscellaneous edible preparations. Photographic or cinematographic goods.

10 22 38Cereals. Beverages, spirits and vinegar. Miscellaneous chemical products.11 23Products of the milling industry; malt; starches; Residues and waste from the food industries;

inulin; wheat gluten. prepared animal fodder.24 Tobacco and manufactured tobacco substitutes.

1 January 2018 Customs Tariff Vol 2viii

49 Printed books, newspapers, pictures and otherSection VII Section XIIIproducts of the printing industry; manuscripts,Plastics and articles thereof; rubber and typescripts and plans. Articles of stone, plaster, cement, asbestos,articles thereof mica or similar materials; ceramic products;

Section Notes glass and glassware39 Section XIPlastics and articles thereof. 68 Articles of stone, plaster, cement, asbestos, mica or40 Rubber and articles thereof. Textile and textile articles similar materials.

69 Ceramic products.Section Notes70 Glass and glassware.50 Silk.

51 Wool, fine or coarse animal hair, horsehair yarn andSection VIIIwoven fabric.Raw hides and skins, leather, furskins and

52 Cotton.articles thereof; saddlery and harness; travel Section XIV53 Other vegetable textile fibres; paper yarn and wovengoods, handbags and similar containers;fabrics of paper yarn. Natural or cultured pearls, precious or semi-articles of animal gut (other than silk-worm

54 Man-made filaments. precious stones, precious metals, metals cladgut)55 Man-made staple fibres. with precious metal, and articles thereof;

41 Raw hides and skins (other than furskins) and leather. 56 Wadding, felt and nonwovens; special yarns; twine, imitation jewellery; coin42 Articles of leather; saddlery and harness; travel cordage, ropes and cables and articles thereof. 71 Natural or cultured pearls, precious or semi-preciousgoods, handbags and similar containers; articles of 57 Carpets and other textile floor coverings. stones, precious metals, metals clad with preciousanimal gut (other than silk-worm gut). 58 Special woven fabrics; tufted textile fabrics; lace; metal, and articles thereof, imitation jewellery; coin.43 Furskins and artificial fur; manufacturers thereof. tapestries; trimmings; embroidery.

59 Impregnated, coated, covered or laminated textilefabrics; textile articles of a kind suitable for industrialuse. Section XVSection IX

60 Knitted or crocheted fabrics.Wood and articles of wood; wood charcoal; Base metals and articles of base metal61 Articles of apparel and clothing accessories knitted orcork and articles of cork; manufactures of Section Notescrocheted.straw, of Esparto or of other plaiting materials; 72 Iron and steel.62 Articles of apparel and clothing accessories notbasketware and wickerwork 73 Articles of Iron or steel.knitted or crocheted.44 Wood and articles of wood; wood charcoal. 74 Copper and articles thereof.63 Other made up textile articles; sets; worn clothing45 Cork and articles of cork. 75 Nickel and articles thereof.and worn textile articles; rags.46 Manufactures of straw, of esparto or of other plaiting 76 Aluminium and articles thereof.

materials; basketware and wickerwork. 77 (Reserved for possible future use in the HarmonisedSection XII System).

78 Lead and articles thereof.Footwear, headgear, umbrellas, sun79 Zinc and articles thereof.umbrellas, walking sticks; seat-sticks, whips,Section X 80 Tin and articles thereof.riding-crops, and parts thereof; prepared

Pulp of wood or of other fibrous cellulosic 81 Other base metals; cermets; articles thereof.feathers and articles made therewith; artificialmaterial; recovered (waste and scrap) paper or 82 Tools, implements, cutlery, spoons and forks, of baseflowers; articles of human hairpaperboard; paper and paperboard and metal; parts thereof of base metal.64 Footwear, gaiters and the like; parts of such articles.articles thereof 83 Miscellaneous articles of base metal.65 Headgear and parts thereof.

47 Pulp of wood or of other fibrous cellulosic material; 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks,recovered (waste and scrap) paper or paperboard. whips, riding-crops and parts thereof.

48 Paper and paperboard; articles of paper pulp, of 67 Prepared feathers and down and articles made ofpaper or of paperboard. feathers or of down; artificial flowers; articles of

human hair.


Section XVIII Section XXISection XVIOptical, photographic, cinematographic, Works of art, collectors’ pieces and antiquesMachinery and mechanical appliances;measuring, checking, precision, medical orelectrical equipment; parts thereof; sound 97 Works of art, collectors’ pieces and antiques.surgical instruments and apparatus; clocksrecorders and reproducers, television imageand watches; musical instruments; parts andand sound recorders and reproducers, andaccessories thereofparts and accessories of such articles

90 Optical, photographic, cinematographic, measuring,Section Notes Section XXIIchecking, precision, medical or surgical instruments84 Nuclear reactors, boilers, machinery and mechanical98 A simplified procedure for complete industrial plant.and apparatus; parts and accessories thereof.appliances; parts thereof.

91 Clocks and watches and parts thereof. 988085 Electrical machinery and equipment and parts92 Musical instruments; parts and accessories of suchthereof; sound recorders and reproducers; television

articles.image and sound recorders and reproducers, partsand accessories of such articles.

Section XXIII99 Personal property and effects, coffins containingSection XIXSection XVII bodies, funeral urns contianing ashes and

ornamental funerary articles and goods forArms and ammunition; parts and accessoriesVehicles, aircraft, vessels and associatedcharitable or philanthropic organisations, goods forthereoftransport equipmentthe benefit of disaster victims.93 Arms and ammunition; parts and accessories thereof.Section Notes

993086 Railway or tramway locomotives, rolling stock andparts thereof; railway or tramway track fixtures andfittings and parts thereof; mechanical (includingelectro-mechanical) traffic signalling equipment of Section XXall kinds.

Miscellaneous manufactured articles87 Vehicles, other than railway or tramway rolling stock,and parts and accessories thereof. 94 Furniture; bedding, mattresses, mattress supports,

88 Aircraft, spacecraft and parts thereof. cushions and similar stuffed furnishings; lamps and89 Ships, boats and floating structures. lighting fittings, not elsewhere specified or included;

illuminated signs, illuminated name plates and thelike; prefabricated buildings.

95 Toys games and sports requisites; parts andaccessories thereof.

96 Miscellaneous manufactured articles.

1 January 2018 Customs Tariff Vol 2ix

Index to assist classification

CHEMICALSInterpretation of the Combined Nomenclature whichIndex to assist classificationare part of the legal provisions (see Section 3 of this An alphabetical tariff classification index forVolume). No entry in this index can be considered to chemicals (mainly Chapters 28 and 29) (EuropeanThis alphabetical index has no legal force and does not amend or interpret the legal provisions of the Tariff. Customs Inventory of Chemicals) is published by theclaim to be exhaustive. It is provided to help Tariff users

EC Commission (see Volume 1, Part 1, paragraphto locate goods within the Tariff Schedule only. The The numeric references shown are the first 4 digits of1.1.5). A guide to generic terms, trade marks andshort descriptions used herein cannot convey fully the the commodity code, equivalent to the HS headingother names of man-made fibres and yarns used byscope of headings provided by the terms of the level. Some items are listed only by their generalthe trade will be found at the end of the textilesheadings themselves or the Section or Chapter Notes. description. For example, apples are not itemised butSection XI following Chapter 63.The tariff classification of goods must follow from the an entry appears under ‘fruit’.

legal texts using the General Rules for the

Chapter orHeading no

AAbaca (Manilla Hemp) 53.05Abaci (Abacus) 95.03Abcess needles, dental 90.18Abietic acid 38.06Abrasives on a base of paper or fabrics 68.05Abrasives, natural 25.13Absolutes (essential oils) 33.01Absorbers 84.18Absorptiometers 90.27Absorption drums, of glass 70.20Accelerators —

particle 85.43, 90.22reaction 38.15rubber 38.12

Accordions 92.04Account books 48.20Accounting machines 84.70Accumulator sludge 26.20

Accumulator preparations based oncadmium oxide or nickel hydroxide 38.24

Accumulators (rechargeable batteries) 85.07Waste and scrap 85.48


Acetate pulp (wood pulp) 47.02Acetates 29.15Acetic acid —

aqueous solutions 22.09, 29.15heavy 28.45esters 29.15salts 29.15

Acetylene black 28.03Acetylene gas generators 84.05Acetylsalicylic acid (aspirin) tablets 30.04Acids —

Alginic 39.13Fatty, chemically defined 29.15, 29.16Fatty, industrial monocarboxylic 38.23Inorganic 28.06Naphthenic 38.24Organic 29.15, 29.16, 29.17, 29.18Resin 38.06

Acid oil 38.23Acid, oleic, crude 38.23Acidimeters —

for acids etc 90.25for dairy products, of glass 70.17


Acids — Alginic 39.13Acorns 23.08Acrylic (textile) Ch. 54, 55Acrylic polymers 39.06Acrylonitrile 29.26Acrylonitrile-butadiene-styrene (ABS) 39.06Activated carbon 38.02Activated minerals 38.02Actuators 85.01Acupuncture needles 90.18Adapters —

Computers 84.71Local area networks 85.17Mobile phone 85.04Switching 85.36Wide area network 85.17

Additives for minerals oils, prepared 38.11Additives, cement waterproofing 38.24Address books 48.20Addressing machines 84.72Adhesive plasters, bandages and dressings 30.05


Adhesive tape —Of plastics, self-adhesive 39.19Of plastics, non self-adhesive 39.20, 39.21Rubberised textile 59.06

Adhesives Ch. 35Adjustable spanners 82.04Advent Calendars 95.05Advertising materials —

Advertising or instructional film 37.06Blackboards and notice boards

(freestanding) 96.10Book matches 36.05Cassettes 85.23Cigarette lighters 96.13Diaries 48.20Display stands, floor standing 94.03Drawing chalk and charcoals 96.09Drawing instruments 90.17Metal badges 71.17Pens and pencils 96.08, 96.09Printed matter 49.09 to 49.11

Adzes 82.01Aerated waters 22.01Aerated waters, flavoured or sweetened 22.02Aerating machinery (beverages) 84.22Aerators, lawn 84.32Aerial filters and separators 85.17, 85.29Aerial transporters (telphers) 84.28Aerials 85.17, 85.29Aeroplanes 88.02Aerosol therapy apparatus 90.19After-shave and pre-shave lotions 33.07Agar-agar 13.02Agate Ch. 71Agave fibres, not spun 53.05Agglomerated dolomite 25.18

1


Agglomerated slate, worked, and articlesthereof 68.03

Agglomerating machinery 84.74, 84.79Agitators (textile machines) 84.48Agricultural machinery 84.32, 84.36Agricultural machinery for soil preparation

or cultivation 84.32Agricultural machinery, other 84.33, 84.36, 84.37Agricultural hand tools 82.01Agricultural tractor engines 84.07, 84.08Agricultural tractors 87.01Agricultural trailers and parts 87.16Ailerons 88.03Air heaters, non-electric, iron or steel 73.22Air pre-heaters for boilers 84.04Air pumps and compressors 84.14Air rifles and air pistols 93.04Air conditioning machines 84.15Air cushion vehicles Chs. 86, 87 or 88

(See Section XVII, Note 5)Air, liquid or compressed 28.53Airbeds of rubberised textile fabric 63.06Aircraft 88.02Aircraft jet and gas turbine engines 84.11Aircraft launching gear 88.05Aircraft parts —

Electrical, radio and radar Ch. 85Engines —

Jet and gas turbine 84.11Piston 84.07, 84.08Navigational instruments Ch. 90Other (but see Section XVII notes) 88.03

Aircraft piston engines 84.07, 84.08Airers 85.16Airships 88.01Alabaster, crude 25.15


Alabaster, worked, and articles thereof 68.02Alarm clocks —

With watch movements 91.03Other than with watch movements 91.05

Alarms —burglar 85.31fire 85.31, 90.27flame 85.31, 85.36, 90.27gas 85.31, 90.27, 90.31smoke 85.31, 90.22, 90.27

Albardin grass 14.04Albumins, albuminates and other albumin

derivatives 35.02Albums 48.20Alcohols —

Acyclic 29.05Cyclic 29.06Fatty, chemically defined 29.05Fatty, industrial 38.23

Aldehyde acids 29.18Aldehyde-function compounds 29.12, 29.13Alfalfa (lucerne) seed 12.09Algae 12.12, 21.02, 30.06Alkali or alkaline-earth metals 28.05Alkaline iron oxide (for gas purification) 38.24Alkaloids, vegetable 29.39Alkyd resins 39.07Alkyl phenol ethoxylates 34.02Alkylbenzenes 27.07, 29.02, 38.17Alkylnaphthalenes 27.07, 29.02, 38.17Allergy testing devices 90.31Alloys Section XVAllspice —

dried 09.04fresh 07.09

All terrain vehicles (ATV’s) 87.01, 87.03


Alluvium 25.30Almond nuts —

Fresh or dried 08.02Roasted or salted 20.08

Alpaca hair —not carded or combed 51.02carded or combed 51.05

Alsike seed 12.09Altars 94.03Altimeters —

navigational 90.14barometric 90.25radio 85.26

Alternators 85.11Aluminates 28.41Aluminium oxide 28.18Aluminium paste 32.12Aluminium, including alloys Ch. 76

articles of, not elsewhere specifiedor included 76.16

bars, rods and profiles 76.04calcium phosphates, natural 25.10casks, drums, cans, boxes and similar

containers (including rigid or collapsibletubular containers), for any material(other than compressed or liquefied gas),of a capacity not exceeding 300 litres 76.12

containers, disposable Foil 76.15containers for compressed or liquefied gas 76.13foil of a thickness (excluding any backing)

not exceeding 0.2mm 76.07hydroxide 28.18ore and concentrates 26.06oxide 28.18plates, sheets and strip, of a thickness

exceeding 0.2mm 76.06


pot scourers and scouring or polishingpads, gloves and the like 76.15

powders and flakes 76.03reservoirs, tanks, vats and similar containers,

for any material (other than compressedor liquefied gas), of a capacity exceeding300 litres 76.11

sanitary ware and parts thereof 76.15stranded wire, cables, plaited bands and

the like, not electrically insulated 76.14structures (excluding prefabricated

buildings see 94.06) and parts ofstructures 76.10

table, kitchen or other household articlesand parts thereof 76.15

tube or pipe fittings 76.09tubes and pipes 76.08unwrought 76.01waste and scrap 76.02wire 76.05

Alums 28.33Amalgams —

Of precious metals 28.43Other 28.53

Amaryllis 06.01Ambari hemp, not spun 53.03Amber, crude 25.30Amber, worked 96.02Ambergis 05.10Ambulances —

motor 87.03railway 86.05

Amethyst Ch. 71Amino-resins 39.09Ammeters 90.30Ammeters, parts 90.30, 90.33


Ammolite Ch. 71Ammonia 28.14Ammoniacal gas liquors 38.24Ammonium zinc chloride 28.42Ammonium nitrate 31.02Ammonium phosphates 28.35, 31.05Ammonium sulphate 31.02Ammonium sulphonitrate 31.02Ammunition 93.06Amperemeters 90.30Amphibious vehicles —

aircraft 88.02motor 87.03tanks 87.10

Amplifier tubes and valves 85.40Amplifiers, audio-frequency 85.18Amplifiers, audio-frequency 5.1 surround

sound 85.43Amplifiers, cable TV 85.43Amplifiers, high or intermediate frequency 85.43Amplitude meters 90.31Ampoule files (saws) 82.02Ampoules, glass 70.10Amusement machines 95.04Anaesthetic instruments 90.18Anaesthetics 30.03Analogue to digital converters 85.43Anchors, iron or steel 73.16Anchovies See FishAndalusite 25.08Anemometers 90.15, 90.22, 90.26Anemone 06.01Angledozers 84.29Angles (profiles) —

Aluminium 76.04Copper 74.07


Iron or steel 72.16, 72.22, 72.28, 73.01Lead 78.06Magnesium 81.04Nickel 75.05Tin 80.03Zinc 79.04

Anglesite 26.07Angora hair —

not carded or combed 51.02carded or combed 51.05

Angostura bark 12.11Animal black 38.02Animal feed preparations 23.09Animal hair clippers (machinery) 84.36Animal or vegetable fats and oil machinery 84.79Animal toilet preparations 33.07Animals, dead (unfit for human consumption) 05.11Animals, live Ch. 1Animals, stuffed 97.05Anise seeds 09.09Ankle-socks knitted 61.15Anoraks (including ski-jackets) —

knitted or crocheted women’s or girls 61.02other than knitted or crocheted women’s

or girls 62.02knitted or crocheted men’s or boy’s 61.01other than knitted or crocheted men’s

or boy’s 62.01Anthracene 27.07, 29.02Anthracene black 28.03Anthracite 27.01Anti-corrosive and anti-fouling

compositions 32.08, 32.10Anti-freezing preparations 38.20Anti-histamine medicaments 30.03, 30.04Anti-icing preparations 38.11

2


Anti-knock preparations 38.11Anti-rust preparations 27.10, 34.03, 38.24Anti-scaling compounds 38.24Anti-sprouting products 38.08Anti-tank guns 93.01Antibiotics 29.41, 30.03, 30.04Antimacassars 63.04Antimonates 28.41Antimony ores and concentrates 26.17Antimony 81.10Antiperspirants 33.07Antiques 97.06Antisera 30.02Antlers 05.07Antlers, mounted 97.05Anvils 82.05Aperitives 22.05, 22.08Apparatus for games and sports Ch. 95Apparel —

Fur, artificial (except headgear and footwear) 43.04Furskin (except headgear and footwear) 43.03Imitation fur, knitted fabric Ch. 61Imitation fur, woven fabric Ch. 62Headgear Ch. 65Knitted or crocheted Ch. 61Leather 42.03Plastics 39.26Rubber 40.15Worn, in bulk packings 63.09Woven, non-woven Ch. 62

Apple pomace, dried 23.08Apples See Fruit, edibleAppliance wires, electrical, insulated 85.44Applique work 58.10Apricot kernels 12.12Apricots See Fruit, edible


Aprons 61.14, 62.11Aptitude-testing apparatus 90.19Aqueous solutions of essential oils 33.01Aqueous distillates of essential oils 33.01Arabic, gum 13.01Aramids Ch. 54, 55Arc-lamp carbons 85.45Arc-lamps 85.39Archery equipment, Sport 95.06Archery equipment, toy 95.03Architectural plans and drawings 49.06Areca and cola nuts 08.02Argentan lace 58.04Argol 23.07Arm-chairs 94.01Armaments Ch. 93Armlets 62.12Armoured fighting vehicles and parts 87.10Arrowroot, fresh or dried 07.14Arsenates 28.42Arsenic sulphides, natural 25.30Arsenic 28.04Arsenites 28.42Art, works of Ch. 97Artificial —

Body parts 90.21Flowers, foliage or fruit 67.02Graphite 38.01Grass 39 or 57Honey 17.02Stone, articles of 68.10Waxes 34.04

Artillery weapons 93.01Artists’ colours 32.13Artists’ brushes 96.03Asbestos, articles of 68.12, 68.13


Asbestos, crude and waste 25.24Asbestos-cement working machinery 84.64Asbestos-cement, articles of 68.11Ash dischargers 84.16Ash 26.18 to 26.21Asparagus See Vegetables, edibleAsphalt, natural 27.14Asphalt, articles of 68.07Asphaltic rock 27.14Aspirator separators 84.37Aspirin (acetylsalicylic acid) —

Tabletted or compounded 30.03, 30.04Other 29.18

Assay balances 90.16Asses 01.01Astro Turf Ch. 39 or 57Astronomical instruments 90.05Athletic equipment 95.06Atlases 49.05Audiometers 90.18Auger bits 82.07Auriscopes 90.18Autoclaves 84.19Automata (animated shop window displays) 96.18Automatic stop motions, textile 84.48Automatic vending machines 84.76Automatic door closers, base metal 83.02Automatic data processing machines and

units thereof —Central processing units (see Motherboards)Floppy disc drives (see Storage units)Hard disc drives (see Storage units)Input units (Keyboards, Scanners etc) 84.71Joystick 84.71Keyboards (see input units)


Laptops 84.71Memories, Single Chips (DRAMS etc) 85.42Memories, mounted on boards

(DRAMS etc) 84.73, 85.48Monitors 85.28Motherboards, with processor

and memory 84.71Motherboards, without processor

and memory 84.73Mouse 84.71Output units (Except Monitors and

Printers) 84.71Parts (subject to Note 2 to Section XVI)

and Accessories 84.73Printers 84.43Scanners (see input units)Servers 84.71Storage units 84.71Trackball 84.71Workstations 84.71

Automatics, bar and chucking (lathes) 84.58Automatic teller machines (ATM’s) 84.72Auxiliary boiler plant 84.04Aviation fuel (kerosene type) 27.10Aviation fuel (spirit type) 27.10Avocados fresh or dried 08.04Awnings, textile 63.06Axes 82.01Axles for motor vehicles 87.08Axles, tyres and wheels for railway and

tramway rolling stock 86.07Axminster carpets 57.02Azides 28.50


BBabies’ garments and clothing accessories —

other than knitted or crocheted 62.09knitted or crocheted 61.11

Baby carriages and parts 87.15Baby walkers 94.03Back cloths 59.07Backsaws 82.02Backward wave oscillators and amplifiers 85.43Backwashing machines 84.45Bacon 02.10Bacon, canned, prepared or preserved 16.02Bacon, prepared or preserved 16.02Badges, woven textile, not embroidered 58.07Badian seeds 09.09Baffles (filter parts) 84.21Bag and envelope making machinery 84.41Bagasse 23.02Bagasse pulp 47.06Bagatelle tables 95.04Bagpipes 92.05Bags:

designed for prolonged use, of leather,plastic, textile or paperboard 42.02

Bags, for packing of goods, of woventextile materials 63.05

Bags, paper 48.19Bags, of plastic sheeting, for packing of

goods (without handles) 39.23Bags, of plastic sheeting, with handles,

not designed for prolonged used 39.23Bags, travelling, of leather, plastic sheeting,

textile or paperboard 42.02Bahia piassava 14.01Bakery and biscuit machinery 84.38Bakeware, aluminium 76.15


Baking powders, prepared 21.02Balanced beams (gymnastic) 95.06Balances of a sensitivity of 5cg or better,

with or without weights 90.16Balata 40.01Bale breakers 84.45Bale rollers 84.33Baler twine 56.07Balers, pick-up (agricultural) 84.33Ball bearings 84.82Ball clay 25.08Ballasts (electrical) 85.04Ball-point pens 96.08Ballet skirts 61.14, 62.11Ballet shoes, ballroom shoes

and jazz shoes 64.02, 64.03, 64.04Ballistic missiles 93.06Ballonets 88.03Balloons Flight 88.01Balloons, toy 95.03Balls —

For ball bearings 84.82 (See Ch. 84, Note 6)For use in grinding and crushing mills,

of iron or steel 73.25, 73.26Sports 95.06Steel 73.25, 73.26Toys 95.03

Balsams 13.01Balustrades —

aluminium 76.10ceramic 69.05iron or steel 73.08plastic 39.25stone 68.02zinc 79.07

Bamboo canes 14.01

3


Bamboo flooring 44.12Bananas, including plantains, fresh or dried 08.03Bandage splints 90.21Bandages and plasters 30.05Banding machines 84.22Bands (for machinery etc) See Belts and beltingBands, of plaited iron or steel wire 73.12Bands, rubber (eg office equipment) 40.16Bandsaw, blades 82.02Banknotes 49.07Banknote counting machines 84.72Banners (textile) 63.07Barbecues (iron or steel) 73.21Barbed wire, iron or steel 73.13Barbiturates —

Tabletted or compounded 30.03, 30.04Other 29.33

Bar code optical readers 84.71Baretters (resistors) 85.33Barges 89.01Barium carbonate, natural (witherite) 25.11Barium oxide 28.16Barium sulphate, natural (baryites) 25.11Bark, cinchona 12.11Bark, for use in perfumery, pharmacy,

insecticides, etc 12.11Barley 10.03, 11.02, 11.03, 11.04Barographs 90.25Barometers 90.25Barrels, wood 44.16Barretters 85.33Barrier creams 33.04Bars —

Aluminium 76.04Copper 74.07Iron or steel 72.13 to 72.15, 72.21, 72.22,


72.27, 72.28Lead 78.06Magnesium 81.04Nickel 75.05Tin 80.03Zinc 79.04

Basalt, crude 25.16Basalt, fused, articles of 68.15Base stations (mobile phone) 85.17Basic slag 31.03Basket work 46.02Bassines 50.03Bath salts and other bath preparations 33.07Bathing caps 65.06Bathing costumes Ch. 61, 62Bathing slippers Ch. 64Bathrobes 61.07, 61.08, 62.07, 62.08Baths of plastics 39.22Baths, iron or steel 73.24Bats (toy) (sport) 95.03, 95.06Battenboard 44.12Batteries, electric, non-rechargeable 85.06

Waste and scrap 85.48Batteries, rechargeable 85.07

Waste and scrap 85.48Battery carbons 85.45Battery chargers 85.04Bauxite and concentrates 26.06Bauxite, calcined (metallurgical and

abrasive grades) 26.06Bauxite, activated 38.02Bauxite, calcined (refractory grade) 38.24Bay leaves 09.10Bayonets 93.07Beacons (marine) 89.07Beadings, wood 44.09


Beads, base metal, unstrung 83.08Beads, glass 70.18Beans —

Cocoa 18.01Field, including horse and tic 07.13Leguminous, edible See Vegetables, edibleLeguminous, for sowing 07.13Locust, whole, kibbled or ground 12.12Soya 12.01

Bearing housings 84.83Bearings —

Ball, roller or needle roller 84.82Plain shaft (not of carbon or graphite) 84.83

Beauty preparations 33.04Beauvais tapestries 58.05Bed linen 63.02Bedding, stuffed or sprung, excluding

bed linen 94.04Beds 94.01, 94.02, 94.03Bedspreads 63.04Bedsprings (single) 73.20Bedsprings, combination (mattress supports) 94.04Bedsteads (metal) 94.03Bee-keeping machinery 84.36Beef —

Corned 16.02Fresh, chilled, frozen 02.01, 02.02Prepared or preserved 16.02Salted, in brine, dried or smoked 02.10Tongues, canned, prepared or otherwise

preserved 16.02Beer coolers, refrigerated 84.18Beer, malt 22.03Beer-coolers, non-refrigerated 84.19Bees 01.06Beeswax 15.21


Beet pulp 23.03Beet seeds 12.09Bell domes, base metal 83.06Bellows —

musical 92.09photographic 90.06powder 84.24thermostatic (short flexible metal tubing) 83.07

Bells, electric 85.31Bells, non-electric base metal 83.06Belts (textile, other than knitted) for apparel 62.17Belts and belting, transmission or conveyor —

Leather 42.05Plastics 39.20, 39.21, 39.26Rubber and rubber/textile combinations 40.10Textile material (not containing rubber) 59.10,

(See Ch. 59, Note 6)Benares hemp 53.03Bengal matches 36.04Bentonite 25.08Benzene 27.07, 29.02Benzole 27.07Berets 65.05Berries, fresh 08.10Beryllium 81.12Beta radiation apparatus 90.22Betatrons 85.43Betel nuts, fresh or dried 08.02Beverage aerating machines 84.22Beverages, alcoholic and non-alcoholic Ch. 22Bib and brace overalls —

knitted or crocheted men’s or boy’s 61.03other than knitted or crocheted men’s

or boy’s 62.03knitted or crocheted women’s or girl’s 61.04


other than knitted or crocheted women’sor girl’s 62.04

Bicarbonate of soda(sodium bicarbonate) 28.36, 30.04

Bicycles, childrens’ 87.12Bicycles, other 87.12Bidets —

aluminium 76.15ceramic 69.10copper 74.18iron or steel 73.24plastics 39.22

Bile 05.10Bill hooks 82.01Billiard tables 95.04Bimli jute 53.03Bimlipatam 53.03Binders—

of paper or paperboard 48.20Binding machines —

agricultural 84.33book 84.40

Binoculars, refracting 90.05Bins —

Storage (Furniture) 94.02, 94.03Wastepaper 39.26, 46.02, 73.26, 74.19, 76.16

Biodiesel 38.24Biodiesel blended with petrol 38.24, 27.10Bird:

skins and other parts of birds with theirfeathers or down (other than goodsof 05.05) 67.01

Birds’ nests (edible) 04.10Birds (other than poultry) 01.06Birthday cards 49.09Biscuits 19.05


Biscuits, chocolate coated 19.05Bismuth, metal 81.06Bits, drilling 82.07Bitumen, natural 27.14Bitumen, petroleum 27.13Bituminous —

Asphalts (manufactured) and emulsions 27.15Mineral oils, crude 27.09Mixtures and mastics 27.15Paints 32.10Shale 27.14

Black, animal 38.02Blackboards (computerised) 84.71Bladders, animal 05.04Bladders, fish 05.11Blades —

Bandsaw 82.02Cutting, for machines or mechanical

appliances 82.08Knife 82.11Safety razor 82.12Saw, for hand or machine saws 82.02Scissor 82.13

Blanching plant 84.19, 84.38Blanket-stitching machines 84.52Blankets —

Electric (textile) 63.01Other textile 63.01

Blanks, records, tapes, etc 85.23Blasting machines 84.24Blazes 50.03Bleaching machines for textiles 84.51Blinds —

aluminium 96.16base metal fittings 83.02glass beads 70.18

4


iron or steel 73.26plastics 39.25textile 63.03wood 44.21

Blister copper 74.02Blockboard 44.12Blocks, pulley 84.83Blood, animal 05.11Blood, animal, for therapeutic uses 30.02Blood-grouping reagents 30.06Blood, human 30.02Blouses: shirts and shirt-blouses —

knitted or crocheted women’s or girl’s 61.06other than knitted or crocheted women’s

or girl’s 62.06Blown glass in sheets 70.04Blow moulding machines 84.77Blow lamps 82.05Boards, with writing or drawing surfaces 96.10Boats 89.01, 89.02, 89.03, 89.04Bobbin lace 58.04Bobbin-net fabrics 58.04Bobbins —

For spinning and weaving, of iron or steel 73.26Of paper 48.22Of plastic 39.23Of wood 44.21

Bobinot-making machines 84.47Bodice-fronts 61.17, 62.17Bodies (including cabs) for motor vehicles 87.07Bodkins, iron or steel 73.19Body belts 62.12Body lotions 33.04Bogies 86.07, 87.16Boiler suits 61.14, 62.11Boilers, sugar 84.19


Boilers, central heating (other than steamgenerating boilers), iron or steel 84.03

Boilers, steam and other vapour generating 84.02Bolduc 58.06Bollards —

iron or steel (cast) 73.25plastic 39.26stone 68.02

Bolster cases 63.02Bolt clippers 82.03Bolt croppers 82.03Bolting cloth 59.11Bolts (for the securing of doors, windows, etc)

of base metal 83.02Bolts and nuts, of nickel 75.08Bolts, copper 74.15Bolts, iron or steel 73.18Bomb calorimeters 90.27Bombay hemp 53.03Bombs 93.06Bond, share and stock certificates 49.07Bonded fibre fabrics, and articles thereof,

other than stitch bonded 56.03Bone black 38.02Bone, worked 96.01Bone-working machinery 84.56, 84.65Bones and bone pieces, meal and powder 05.06Book-binding and book-sewing machinery 84.40Bookcases 94.03Bookcloth 59.01Books —

Childrens’ picture, drawing or colouring 49.03Other printed 49.01

Boot and shoe (leather) machinery 84.53Boots 64.02, 64.03, 64.04Borates and perborates 28.40


Borates and concentrates (crude, natural) 25.28Borax (disodium tetraborate) 28.40Borders (decoration of paper) 48.14Boric oxide 28.10Boric acid —

Crude natural 25.28Other 28.10

Borides 28.50Boring and sinking machines 84.30Boring machines, metal working 84.59Boron 28.04Bottle cleaning and drying machines 84.22Bottle caps, base metal 83.09Bottles —

Plastic 39.23Glass 70.10, 70.13

Bouquets —artificial 67.02other 06.03, 06.04

Bovine animals (live) 01.02Bowstring hemp (Sansevieria) 53.05Boxes iron or steel 73.10, 73.26Boxes, wood 44.15Boxes, aluminium 76.12, 76.16Boxes —

paper and paperboard 48.19Tin 80.07

Braces (clothing) 62.12Braces, carpenters 82.05Braid making machines 84.47Braid, textile, in the piece 58.08Brake linings —

Mounted 87.08Unmounted 68.13

Branches 06.03, 06.04Brandy 22.08


Brans, sharps and other residues —Cereals 23.02Leguminous vegetables 23.02Rice 23.02

Brass (alloy of copper and zinc) Ch. 74Brassards 62.17Brassieres 62.12Brazil nuts, fresh or dried 08.01Brazing appliances, gas-operated 84.68Brazing powders and pastes 38.10Brazing machines and apparatus, electric 85.15Bread and breadcrumbs 19.05Bread Maker Machine, Domestic 85.16Breakdown lorries 87.05Breaker machines —

bale 84.45ceramic clay 84.74cheese 84.34milling 84.37pig iron 84.79oilcake 84.36rag 84.39, 84.45sugar 84.38textile 84.51

Breathalysers 90.27Breathing appliances 90.19, 90.20Breeches—


or boy’s 62.03knitted or crocheted women’s or girl’s 61.04other than knitted or crocheted women’s

or girl’s 62.04Brewers’ pitch 38.07Brewery machinery 84.38Brickmaking machinery 84.74


Bricks and blocks —Concrete, including refractory concrete 68.10Non refractory, clay 69.04Refractory —

Chemically bonded 68.15Fired after shaping 69.02Of siliceous fossil meals or earth 69.01Fusion cast 68.15Pitch bonded 68.15Tar bonded 68.15

Bricks, glass 70.16Bridges, iron or steel 73.08Bridles 42.01Briefcases 42.02Brine 25.01Briquettes (coal) 27.01Brisling (sprats) prepared or preserved 16.04Bristles, animal 05.02Broaching tools 82.07Broaching machines 84.61Broadcast, radio 85.25, 85.27Broadcasters, fertiliser 84.32Brocades —

Cotton 52.08 to 52.12Man-made filaments 54.07, 54.08Man-made staple fibres 55.12 to 55.16

Brochures, booklets, etc printed —Advertising material 49.11Other 49.01

Broderie anglaise 58.10Bromates and perbromates 28.29Bromides and oxybromides 28.27Bromine 28.01Bronze (alloy of copper and tin) Ch. 74


Brooches —Precious metal 71.13Immitation jewellery 71.17

Brooders, poultry 84.36Broom handles, wood 44.17Broomcorn tops 14.04Brooms 96.03Broths 21.04Brown glass 70.04Brown sugar 17.01Bruges lace 58.04Brush handles, wood 44.17Brush making hair 05.02Brushes 96.03Brushes, carbon, electrical 85.45Bubble bath 33.07Bubble levels 90.31Bubble wrap 39.20Buckets —

Steel 73.23Wood 44.16

Buckles, base metal, for clothing,travel goods, watches, etc 83.08

Buckram 59.01Buckwheat 10.08Buds, flower 06.03Buds, for grafting and budding 06.02Buffaloes (live) 01.02Building materials, of asbestos cement 68.11Building stone, crude 25.15, 25.16Buildings, pre-fabricated 94.06Bulbs, flower 06.01Bulbs, electric lamp 85.39Bulk carriers 89.01Bulkheads 73.08Bullace See Fruit, edible

5


Bulldozers 84.29Bullet-proof glass 70.07Bullets 93.06Bullion—

gold 71.08lead 78.01

Bullocks (live) 01.02Bulls (live) 01.02Bundles (optical fibre) 90.01Bung covers, base metal 83.09Bunting (textile) 63.07Buoys 89.07Burglar alarms, electric 85.31Burners, furnace, non-electric 84.16Burrs 90.18Bushes 06.02Butane 27.11Butchers’ cleavers 82.14Butt welded lathe tools 82.07Butter, butter fat and oil 04.05Butter, cocoa 18.04Butter-knives of base metal 82.15Butter-making machines 84.34Butterfly nets 95.07Buttermilk —

Fresh 04.03Preserved 04.02

Buttons, button moulds and button banks 96.06Buzzers 85.31

CCabinets (furniture) 94.03Cabinets (radio and television) 85.29Cabinets, filing, of base metal 83.04, 94.03


Cable —Electric, insulated 85.44Fitted with connectors 85.44General wiring, electric, insulated 85.44Mains (power distribution), insulated 85.44Optical fibre 85.44, 90.01Of iron or steel 73.12Submarine telecommunications, insulated 85.44Telecommunications, insulated 85.44Wire, not electrically insulated, aluminium 76.14Wire, not electrically insulated, copper 74.13

Cable-making machinery 84.79Cable TV equipment —

Integrated receiver/decoder 85.28Line extender 85.43Optoelectronic receiver 85.17Optoelectronic transmitter 85.17Signal Amplifier 85.43

Cables, textile 56.07Cables, textile, scrap or worn out 63.10Cableways 84.26Cachets, empty, for pharmaceutical use 19.05Cade oil 38.07Cadillo 53.03Cadmium 81.07Cadmium pigment colours 32.06Caesarweed 53.03Caffeine 29.39Cages and aviaries, small, of iron or steel 73.26Cake, oil-seed 23.04, 23.05, 23.06Cakes 19.05Calamine 26.08Calcimeters 70.17Calcined bauxite, refractory grade 38.24Calcium cyanamide 31.02Calcium hypochlorite 28.28


Calcium nitrate 28.34Calcium tartrate (crude) 38.24Calcium ammonium nitrate 31.02Calcium citrate (crude) 38.24Calculating instruments (mathematical) 90.17Calculating machines 84.70Calculators 84.70Calcutta hemp 53.03Calendars of any kind, printed

(except advent calendars) 49.10Calendering machines, other than

metalworking and glass-working 84.20Calibrating meters (gas, electric, fluid, supply) 90.28Caliper brakes 87.14Callipers 90.17Calorimeters 90.27Calvados 22.08Calves 01.02“Camelback” (tyre retreading) 40.06Cam shafts 84.83Camcorders 85.25Camera lenses (mounted) 90.02Camera powerwinders 90.06Cameras —

Cinematographic 90.07Digital 85.25Photographic 90.06Television 85.25Video 85.25

Campers (motor-homes) 87.03Camphor 29.14Camping goods —

knives of base metal 82.11stoves 73.21, 74.18, 76.15textiles 63.06

Cams 84.13, 84.48


Can casing machines 84.22Canary seed 10.08Candelabra —

antiques 97.06precious metal 71.14Other 94.05

Candelilla wax 15.21Candles, sulphur 38.08Candles, other 34.06Canes, bamboo, rattan and tsinglee, garden 14.01Canes, walking etc 66.02Cannabis sativa (true hemp), not spun 53.02Canned fruit and nuts 20.08Canned vegetables 20.02, 20.03, 20.05Canoes 89.03Cans, aluminium 76.12Cans, iron or steel 73.10Cantala 53.05Cantharides 05.10Canvas, cotton 52.09Canvas, flax 53.09Canvas, prepared painting 59.01Capacitance measuring bridges 90.30Capacitors, electrical 85.32Capers See Vegetables, edibleCapes —



or girl’s 62.02Capping machines 84.22Caps, bathing 65.06Capsicums, sweet See Vegetables, edibleCapstans 84.25


Capsules —base metal, for bottles etc 83.09for pharmaceutical products and mechanical

lighter fuel 96.02Capsuling machines 84.22Car-Coats —



or girl’s 62.02Car radios 85.27Car Safety Seat 94.01Caramel 17.02Caramels, confectionery

(not containing cocoa) 17.04Carapicho 53.03Caravans, motorised i.e. motorhomes 87.03Caravans, not mechanically propelled,

and parts 87.16Caraway seeds 09.09Carbides 28.49Carbines —

Military 93.01Sporting 93.03

Carbon blocks, plates or othersemi-manufactures 38.01

Carbon brushes and blanks 85.45Carbon dioxide 28.11Carbon electrodes 85.45Carbon fibre 68.15Carbon fibre reinforced plastics Ch. 39Carbon film (plastics) 39.20Carbon (including blacks) 28.03Carbon paper 48.09, 48.16


Carbon, activated 38.02Carbon, non-electrical, non-ceramic, articles of 68.15Carbon, retort 27.04Carbonaceous pastes for electrodes 38.01Carbonates —

Double or complex 28.42Other 28.36

Carboxylic acids 29.15, 29.16, 29.17, 29.18Carboys, glass 70.10Carboys, plastic 39.23Carburettors 84.09Carcinotrons 85.40Card clothing foundation fabric 59.11Card clothing textile machinery 84.48Cardamoms 09.08Cardboard box and carton making machinery 84.41Cardigans

knitted or crocheted 61.10Carding —

fly 52.02machines 84.45tacks 73.17

Cardiographs 90.18Cardioscopes 90.18Cards —

For punched-card machines 48.23Pictorial, greeting and picture postcards 49.09Playing 95.04With magnetic strip 85.23

Cargo nets, textile 56.08Cargo ships 89.01Carnauba wax 15.21Carnival articles 95.05Carp See FishCarpet underlay, rubber 40.08Carpet yarn, of man-made filaments 54.02, 54.03

6


Carpets and other textile floor coverings Ch. 57Carrageenan 13.02Carriages, baby, and parts 87.15Carriages, invalid 87.13Carriages, not mechanically propelled,

and parts 87.16Carrier-current line apparatus for

telecommunications 85.17Carrots 07.06Carry cots (textile) 63.07Cars 87.03Cartoning machines 84.22Cartons 48.19Cartridge sound recorders 85.19Cartridges —

Ammunition 93.06Blank (including industrial) 93.06Computer tape 85.23Recording tape 85.23Sound head 85.22

Carts, and parts 87.16Case openers 82.05Casein glues 35.01Casein, caseinates and other casein derivatives 35.01Casein, hardened, in primary forms 39.13Cases for spectacles, binoculars, cameras,

musical instruments or guns 42.02Cases, clock 91.12Cases, for cutlery, wood 44.20Cases, paper, crimped 48.23Cases, watch 91.11Cash boxes, base metal 83.03Cash registers 84.70Cashew kernels, salted or roasted 20.08Cashew nuts, fresh or dried 08.01


Cashmere goat hair —not carded or combed 51.02carded or combed 51.05

Casings, sausage, of plastics 39.17Casings, sausage (natural) 05.04Caskets, for jewellery, wood 44.20Casks —

Aluminium 76.12Iron or steel 73.09, 73.10Plastic 39.23Wood 44.16

Cassette decks and mechanisms 85.19Cassette tapes, recorded 85.23Cassette tapes, unrecorded 85.23Cassettes, for cleaning 85.22Cassia pulp 13.02Castanets 92.06Casting machines, metal foundry 84.54Castor oil, hydrogenerated 15.16Castor oil, other 15.15, 15.18Castor seed 12.07Castoreum 05.10Castors 83.02, Ch. 87Catalogues 49.11Catalytic preparations for chemical processes 38.15Catapults, aircraft launching 88.05Catches —

base metal 83.02safety 93.05

Catgut 42.06Cathedral glass 70.03Catheters 90.18Cathode-ray tubes 85.40Cathodes —

for electronic valves and tubes 85.40of copper 74.03


nickel 75.02Cats 01.06Cattle 01.02Cauliflowers 07.04Caustic potash (potassium hydroxide) 28.15Caustic soda (sodium hydroxide) 28.15Caviar and caviar substitutes 16.04Ceiling tiles of plastics 39.18Cellular rubber mattresses, cushions, pillows 94.04Celluloid sheets 39.20Cellulose acetate (including triacetate),

in primary forms 39.12Cellulose based glues put up for retail sale 35.06Cellulose fibre-cement, articles of 68.11Cellulose, regenerated, sheets 39.20Cement

articles of, whether or not reinforced 68.10Cement based paints 32.14Cement copper 74.01Cement-making machinery 84.74Cements or mortars, refractory 38.01, 38.16Central heating boilers (other than steam

generating boilers), iron or steel 84.03Central processing unit, computer 85.42, 84.73Centrifugal (spin) dryers 84.21Centrifuges 84.21Ceramic articles Ch. 69Ceramic fibre 68.06, 69.03, 69.14Ceramic firing testers (fusible) 38.24Ceramic-making machinery 84.74Ceramics-working machinery 84.56, 84.64Cereal husks 12.13Cereal straws 12.13Cereals —

Milled, flaked, etc Ch. 11Prepared by swelling or roasting 19.04


Unmilled Ch. 10Cerium compounds 28.46Cermets —

non-radioactive 81.13radioactive 28.44

Chain, copper 74.19Chain, iron or steel 73.15Chair-lifts 84.28Chairs 94.01, 94.02Chalk, drawing, etc 96.09Chalk, natural 25.09Chamois 41.14Chamotte earth 25.08Champagne 22.04Chantilly lace 58.04Charcoal, activated 38.02Charcoal, wood 44.02Charcoals, drawing 96.09Chargers (accumulators) 85.04Charts 49.05Chassis without engines for motor vehicles 87.08Chassis, fitted with engines for motor vehicles 87.06Checking instruments See Instruments and ApparatusChecking machines, weight-operated 84.23Cheese 04.06Cheese fondues 21.06Cheese presses 84.34Cheese-cloths 63.07Chemical lighters 96.13Chemical mixtures and preparations Chs. 30 to 38(1)Chemicals inorganic Ch. 28(1)Chemicals organic Ch. 29Chemistry sets (toy) 95.03Chenille fabrics 58.01, 58.06

(1) A reference to chemicals is included in the note appearing on the first page of theIndex.


Chenille yarns 56.06Cheque books 49.07Cheque-writing machines 84.72Cheroots 24.02Cherries, fresh 08.09Chestnuts, fresh or dried 08.02Chewing gum 17.04Chewing tobacco 24.03Chickens (Gallus domesticus) See PoultryChicory root, unroasted 06.01Chicory salad, fresh or chilled 07.05Chicory, roasted 21.01Chiffon twist 50.04Chimney-pots:

cowls, liners of ceramics 69.05China clay 25.07China clay working machines 84.74China jute 53.03China Ch. 69Chinaware, domestic 69.11Ching-ma 53.03Chiolite, natural 25.27Chipboard, wood (particle board) 44.10Chips, wood 44.01Chipwood 44.04Chiropody sets and appliances 82.14Chisels, cold 82.05Chisels, wood 82.05Chitin 39.13Chlorates and perchlorates 28.29Chlorides of metals (other than sodium) 28.27Chlorides and oxychlorides, of non metals 28.12Chlorides, double or complex 28.42Chlorine 28.01Chlorites and hypochlorites 28.28Chlorosulphuric acid 28.06


Chocolate —Confectionery 18.06Couverture 18.06Milk crumb 18.06Moulded 18.06Preparations 18.06White 17.04

Chocolate manufacturing machinery 84.38Choline chloride 29.23Christmas cards 49.09Christmas crackers 95.05Christmas stockings 95.05Christmas tree decorations 95.05Christmas tree lights 94.05Chlomates, dichromates and perchromates 28.41Chromite bricks, unfired 68.15Chromium oxides and hydroxides 28.19Chromium 81.12Chromium colours 32.06Chromium ores and concentrates 26.10Chucks 84.66Chutes —

escape 88.03sliding 73.08, 73.25, 73.26, 84.28water 95.08water sport equipment 95.06

Chutney, mango 20.01Cider 22.06Cider-making machinery 84.35Cigar and cigarette holders 96.14Cigarette vending machines 84.76Cigarette boxes, wood 44.20Cigarette cases —

Copper 74.19Iron or steel 73.26

Cigarettes 24.02

7


Cigarillos 24.02Cigars 24.02Cinchona bark 12.11Cinematographic sound reproducers 85.19Cinematographic cameras 90.07Cinematographic film —

Sensitised and unexposed, in rolls 37.07Exposed and developed 37.06Exposed but not developed 37.04

Cinematographic projectors 90.07Cinematographic sound recorders 85.19Cinnamon 09.06Circuit breakers, electrical 85.35, 85.36Circular saw blades 82.02Circuses, travelling 95.08Cisterns, flushing, plastic 39.22Citrus fruit, waste, dried 23.08Citrus fruit See Fruit, edibleCitrus fruit juice 20.09Civet 05.10Clamps 82.05Clams 03.07, 16.05Clarinets 92.05Clasps, non-locking, base metal,

for handbags, travel goods, etc 83.08Claws 05.07Clay 25.07, 25.08Clay, expanded 68.06Cleaners, vacuum 85.08Cleaning kits for video/audio 85.22Cleaning machinery, textile 84.51Cleaning preparations 34.02Cleansing creams 33.04Cleansing oils 27.10Cleansing tissues 48.18Cleavers, butchers’ (base metal) 82.14


Clementines See Fruit, edibleClerical garments and vestments 61.14, 62.11Climbing-sticks 66.02Clinical waste 38.25Clinker (mineral) 26.21Clinker (cement) 25.23Clippers —

Animal hair (machinery) 84.36Hair, electric 85.10Hair, non-electric 82.14Nail 82.14

Cloaks —knitted or crocheted men’s or boy’s 61.01other than knitted or crocheted men’s


or girl’s 62.02Clock —

Clock radios 85.27Cases and parts of clock cases 91.12Glasses, of plastic Ch. 39Glasses, not optically worked 70.15Movements —

complete and assembled 91.09complete, unassembled or partly

assembled 91.10incomplete, assembled 91.10

Parts 91.14Clocks —

With watch movements 91.03Other than with watch movements 91.04, 91.05

Clogs —straps 64.06machinery for making 84.65


Cloth —Iron or steel 73.14Photographic sensitised, unexposed 37.03Wire, aluminium 76.16Wire, copper 74.14

Clothing See ApparelClothing accessories —

knitted or crocheted, not elsewherespecified or included 61.17

other than knitted or crochetednot elsewhere specified or included 62.17

Cloths, cleaning, textile 63.07Clover 12.14Clover seed and seed of clover-like plants 12.09Cloves 09.07Clubs, golf (toy) (sport) 95.03, 95.06Clutch linings, unmounted 68.13Clutches and clutch brake assemblies,

for machinery 84.83Clutches for motor vehicles 87.08Co-axial cable 85.44Coach screws, of iron or steel 73.18Coaches and omnibuses See Motor vehiclesCoaches, railway and tramway, mechanically

propelled 86.03Coaches, railway, not mechanically propelled 86.05Coal gas 27.05Coal tar 27.06Coal 27.01Coal cutters 84.30Coal tar pitch 27.08Coal tar pitch, articles of 68.07Coalfish (Saithe) 03.01, 03.02, 03.03, 03.05, 16.04Coats, and similar articles —

men’s and boy’s knitted or crocheted 61.01


men’s and boy’s other than knitted orcrocheted 62.01

women’s or girl’s knitted or crocheted 61.02women’s or girl’s other than knitted or

crocheted 62.02Coat hangers —

Iron or steel 73.23Plastics 39.26Wood 44.21

Coating preparations 38.10Coating machinery, textile 84.51Coats, textile 61.01, 61.02, 62.01, 62.02Cobalt 81.05Cobalt oxides and hydroxides 28.22Cochineal 05.11Cochineal extract 32.03Cockles 03.07, 16.05Cocks for boilers, pipes, tanks etc 84.81Cocoa —

Beans 18.01Butter 18.04Paste 18.03Powder, unsweetened 18.05Preparations 18.06Shells and husks 18.02Skins 18.02Waste 18.02

Coconut (copra) oil 15.13, 15.16, 15.18Coconut shells 14.04Coconut shells, worked 96.02Coconuts, fresh or dried 08.01Cocoons, silk worm —

Suitable for reeling 50.01Unsuitable for reeling 50.03

Cod liver oil, in bulk 15.04, 15.16, 15.18Cod See Fish


Cod liver oil, put-up as a medicament 30.04Coffee processing machinery 84.38Coffee —

Extracts, essences and concentrates 21.01Instant 21.01Raw, roasted and filter 09.01Substitutes —

Containing coffee 09.01Not containing coffee 21.01

Coffee mills, domestic, non-electric 82.10Coffee or tea makers, electric, domestic 85.16Coffee or tea makers, electric, non-domestic 84.19Coffer-dams 89.07Coffins of wood 44.21Cog wheels 84.83Cognac 22.08Coin —

blanks, of nickel 75.08collections 97.05jewellery Ch. 71, Ch. 97legal/non-legal tender 71.18scrap 71.18

Coin-sorting, counting and wrappingmachines 84.72

Coir —Fibre, not spun 53.05Yarn 53.08

Coke ovens 84.17Coke and semi-coke of coal, lignite or peat 27.04Coke pitch 27.08Coke, petroleum 27.13Cola (beverage) 22.02Cola (kola) extract 13.02Cola (kola) nuts 08.02Colanders, iron or steel 73.23Cold cathode valves and tubes 85.40


Collages 97.01Collarettes 61.17, 62.17Colombia pita 53.05Colour lakes 32.05Colouring matter Ch. 32Combine harvester – threshers 84.33Combine harvester – thresher engines 84.07, 84.08Combs, hair 96.15Combs, textile machinery 84.48Communication apparatus,

tele-communications 85.17Communications apparatus, radio 85.17Communion wafers 19.05Compact discs 85.23Compact discs (CD) ROM Drive Readers 84.71Compact disc players, reading systems 85.19

combined with a radio receiver 85.27for use with television 85.21

Comparators 90.17, 90.31Compasses 90.14Composing sticks, hand-operated 96.11Composition leather 41.15Compound optical microscopes 90.11Compressed tablets (confectionery) 17.04Compression ignition (diesel) engines 84.08Compressors, air or gas 84.14Computer —

Desktop 84.71Discs 85.23Laptop 84.71Tablet 84.71Tapes 85.23

Computer case with power supply unit 84.73Computer memories, for use with computers and

other devices 85.48Computers, electronic

8


See Automatic data processing machinesComputer mouse 84.71Computer power supply unit (PSU) 85.04Concentrates —

Chicory 21.01Coffee 21.01Essential oils 33.01

Concertinas 92.04Concrete, articles of whether or not reinforced 68.10Concrete-mixing machines 84.74Concrete-working machinery 84.56, 84.64Concretes and cements, refractory 38.16Concretes (essential oils) 33.01Concretes, ready to pour, non-refractory 38.24Condensers for refrigerators and refrigerating

equipment 84.18Condensers, steam and other vapour 84.04Condiments, mixed 21.03Conditioners, hay 84.33Conditioning machines 84.19, 84.51Condoms 39.26, 40.14Conductors 85.44Conduit tubing —

Ceramic 69.06Of base metal, lined with insulating material 84.47Or iron or steel, unlined 73.03 to 73.06

Confectionery machinery 84.38Confectionery —

Chocolate 18.06Liquorice 17.04Sugar (not containing cocoa) 17.04

Confetti 95.05Congo jute 53.03Connectors, electrical 85.35, 85.36Connectors for optical fibre cables 85.36Contact lens solutions 33.07


Contact lenses, unmounted 90.01Contactors, electrical 85.35, 85.36Container cleaning, capping, closing,

drying, sealing, filling or labellingmachines 84.22

Container ships 89.01Containers for compressed or liquified gas —

Of aluminium 76.13Of iron or steel 73.11

Containers for conveyance or packing of goods —Aluminium 76.12Fibreboard 44.15Glass 70.10Iron or steel 73.09, 73.10Road-rail 86.09Wood 44.15

Continuous-line graph recorders, electrical Ch. 90Contour measurers 90.31Contraceptives —

chemical 30.06sheath 39.26, 40.14

Control panels, electrical 85.37Converters, metal foundry 84.54Conveyor bands,

belts and belting See Belts and beltingConveyor and transmission belt fasteners,

of iron or steel 73.26Conveyors 84.28Cookers, non-electric, iron or steel 73.21Cooking apparatus, electric, domestic 85.16Cooking apparatus, electric, industrial and

laboratory 84.19Cooking apparatus, non-electric, of copper 74.17Cooking utensils, ceramic Ch. 69Cooking utensils, glass 70.13Cookware, aluminium 76.15


Coolers —for gas generators 84.05non-domestic 84.19refrigeration 84.18

Cooperage machines 84.65Coopers’ products, wood 44.16Copal 13.01Copiers 84.43Copper wire, not electrically insulated 74.08Copper ores and concentrates 26.03Copper waste and scrap 74.04Copper, refined, unwrought 74.03Copper, including alloys Ch. 74Copra 12.03Cops —

For spinning and weaving, of iron or steel 73.26Of paper 48.22Of wood 44.21

Coral, worked 96.01Coral, unworked 05.08Cord, rubber, vulcanised 40.07Cord, string, etc, of asbestos 68.12Cordage —

Aluminium 76.14Copper 74.13Iron or steel 73.12Textile (including string) 56.07Textile, scrap or worn out 63.10

Cordials, non-alcoholic, concentrated 21.06Corduroy 58.01Coriander seeds 09.09Cork, agglomerated, including articles thereof 45.04Cork, natural —

Articles of 45.03In rectangular blocks, plates, sheets or strips 45.02Unworked, crushed, granulated or ground 45.01


Waste 45.01Cork-working machinery 84.56, 84.65Corks, crown, base metal 83.09Corms 06.01Corn oil 15.15, 15.16, 15.18Corned beef 16.02Cornets —

ice cream 19.05musical 92.05

Cornflakes 19.04Corn See MaizeCorozo nuts 14.04Corozo, worked 96.02Correcting fluids 38.24Corrugated sheets, asbestos-cement 68.11Corrugating machines 84.39Corselettes 62.12Corset-belts 40.15, 62.12Corsets 62.12Corticosteroid medicaments 29.27, 30.03, 30.04Corundum, natural 25.13Corundum, artificial 28.18Cosmetic brushes 96.03Cosmetic cases —

Of aluminium 76.16Of copper 74.19Of iron or steel 73.26Other 42.02

Cosmetics Ch. 33Cots —

of textile fabric 63.07furniture 94.03

Cotters and cotter-pins, copper 74.15Cotters and cotter-pins, iron or steel 73.18Cotton

linter pulp 47.06


Cotton buds 56.01Cotton seed cake and meal 23.06Cotton seed oil 15.12, 15.18Cotton seed 12.07Cotton (textile) —

Carded or combed 52.03Fabrics, knitted —

Impregnated, coated, covered orlaminated with rubber 59.06

Otherwise impregnated coatedcovered or laminated Ch. 59, 60.01

Not coated or impregnated Ch. 60Fabrics, woven —

Impregnated, coated, covered orlaminated Ch. 59

Other —Corduroy 58.01Gauze 58.03 (See Ch. 58, Note 3)Terry 58.02Velour pile fabrics 58.01Velour flock coated fabrics 59.07Velvet 58.01Other 52.08 to 52.12

Linters 14.04Raw 52.01Thread 52.04 to 52.07Waddings —

Medicated or put up for retail salefor medical or surgical purposes 30.05

Other 56.01Waste 52.02Yarn 52.04 to 52.07

Couch-grass 14.04Cough sweets 17.04Counter-bores 82.07


Counters and timers —Electronic, electric 90.29Non-electric 90.29

Counters (furniture) 94.03Countersinks 82.07Counting machines, weight-operated 84.23Couplings, shaft 84.83Couverture, chocolate 18.06Coverall 61.14, 62.11Cows 01.02Crabs 03.06, 16.05Cradles, maintenance 84.31Cramps, spiked, iron or steel 73.17Crane lorries 87.05Cranes —

Floating 89.05Lorry mounted, excluding works trucks 87.05Railway and tramway rolling stock 86.04Other 84.26

Cranks and crankshafts 84.83Crates, wood 44.15Cravats 61.17, 62.15Crawfish 03.01, 03.06, 16.05Crayfish, freshwater 03.01, 03.06, 16.05Crayons 96.09Cream separators 84.21Cream, fresh (including UHT and frozen) 04.01Cream, canned 04.02Creosote oils 27.07Cresols 29.07Cresylic acid 27.07Cricket pads 95.06Cricket requisites, except gloves and

other clothing 95.06Crimpers, hay 84.33Crispbread 19.05

9


Crocheted garments (Chapter 61)Babies 61.11

Crochet needles 84.48Crochet hooks, iron or steel 73.19Crocodile clips 73.19Cropping machines 84.51Croquet requisites 95.06Cross-cut saws 82.02Crow-bars 82.05Crucibles, refractory 69.03Cruise ships 89.01Crushers, cider-making 84.35Crushers, fruit juice preparation 84.35Crushing machinery, mineral 84.74Crustaceans 03.06, 16.05Cryolite, natural 25.30Crystallised fruit, fruit peel and parts of plants 20.06Crystals, piezo-electric, mounted 85.41Cuba jute 53.03Cuckoo-clocks 91.05Cucumbers, fresh or chilled 07.07Cuff-links —

of base metal 71.17Of precious metal 71.13Set with precious or semi-precious stones 71.16

Cultivators 84.32Culture media; prepared 38.21Cultured pearls (not strung or

temporarily strung for transport) 71.01Cumin seeds 09.09Cupboards 94.03Cupro-nickel Ch. 74Cups, plastic (other) 39.24Cups, plastic (vending) 39.23Cups, paper 48.23Curana 53.05


Curbstones, of natural stone (excluding slate) 68.01Curd 04.06Curling tong heaters, electric 85.16Curling grips, iron or steel 96.15Currants See Fruit, edibleCurrency notes 49.07Curtains, textiles 63.03Cushion covers 63.04Cushions 94.04Cut flowers 06.03Cutlasses 93.07Cutlery 82.11, 82.14, 82.15Cutters, milling 82.07Cutters, coal 84.30Cutting machines and apparatus,

by application of direct electrical energy 85.15Cutting appliances, gas operated 84.68Cutting machines 84.41Cutting wheels, discs, etc 68.04Cuttings 06.02Cuttle-fish 03.07Cyanamides —

Calcium 31.02 or 31.05Other 28.51

Cyanates and thiocyanates 28.38Cyanides and complex cyanides 28.37Cycles, not motorised 87.12Cycles, not motorised, parts 87.14Cyclones 84.21, 84.37Cyclotrons 85.43Cycotron 85.43Cylinders for compressed or liquified gas —

Aluminium 76.13Iron or steel 73.11

Cymbals 92.06


DDaggers 93.07Dah 53.03Dairy machinery 84.34Dairy spreads 04.05Damasks —

Cotton 52.08 to 52.12Flax 53.09Man-made filaments 54.07, 54.08Man-made staple fibres 55.12 to 55.16

Dams 68.10Dari 10.07Darning needles 73.19Darts 93.06, 95.04Darts, toy 95.03Dasheens, fresh or dried 07.14Data processing machines 84.71Data recorders 85.43Date stamps, hand-operated 96.11Dates, fresh or dried 08.04Dating machines 84.43Davits 84.25De-greasing preparations 34.02De-humidifiers 84.79De-icing fluids 38.20De-modulators —

carrier current line 85.17radio transmission 85.25, 85.27

Deaf aids 90.21Decalcomanias 49.08Decanters, glass, precious metal 70.13, 71.14Decanting vats 73.09Decibel meters 90.30Deck chairs 94.01Decorations, Christmas tree (except lights) 95.05Decoys, game 95.07


Deed boxes, base metal 83.03Deep freezers 84.18Deep-fat fryers 84.19Defrosters and demisters, electric for

motor vehicles 85.12Degras 15.22Demijohns, glass 70.10Demonstrational instruments, apparatus

or models 90.23Denatured salt 25.01Denim 52.09, 52.11Dental —

Fillings and cements 30.06Floss 33.06Instruments and appliances 90.18Plate brushes 96.03Preparations based on plaster 34.07Wax put up in sets or in plates, sticks etc 34.07

Dentists’ chairs —Incorporating dental equipment 90.18Not incorporating dental equipment 94.02

Denture brushes 96.03Denture fixatives 33.06Denture-cleansing preparations 33.06Dentures 90.21Deodorants, anti-perspirants and room

deodorisers 33.07Deodorisers, room prepared 33.07Depilatories 33.07Derricks 84.26, 84.28, 87.05Desiccated coconut 08.01Designs (printed matter) 49.11Desk racks, base metal 83.04Desks 94.03Detergents 34.01, 34.02Detonators, detonating fuses 36.03


Developers 37.07Developing equipment 90.10Devil’s cotton 53.03Dextrins and dextrin glues 35.05Diagnostic strips Ch. 38Dialysis apparatus 90.18Diamond dies for wire drawing 82.07Diamond ring 71.13Diamonds, loose 82.07Diaries 48.20Diatomite, activated 38.02Diatomite, not activated 25.12Diazo, azo- and azoxy-compounds 29.27Dictating machines and parts and

accessories 85.19, 85.22Dictation transcription machines and

parts and accessories 85.19, 85.22Dictionaries 49.01Die casting machines 84.54Dies of sintered metal carbide 82.07Dies, threading 82.07Diesel engines 84.08Diesel oil 27.10Diffraction apparatus 90.01, 90.12, 90.22Diffusers, light 94.05Diggers, shaker 84.33Digital to analogue converters 85.43Digital audio disc players (laser optical reading

systems — compact disc players) —Combined with a radio receiver 85.27Other 85.19

Digital cameras 85.25Digital copiers 84.43Digital TV set top box 85.28Digital video disc (DVD) drive readers 84.71Digital video disc (DVD) player 85.21


Digitizers 84.79Dinas earth 25.08Diodes, valve and semi-conductor 85.41Dipentene 29.02, 38.05Dips, sheep and cattle 38.08Direction finding compasses 90.14Directories 49.01Directories, if advertising 49.11Disc brake pad assemblies 87.08Discharge lamps, ie bulbs only 85.39

Lamps themselves (light fittings) 94.05Dischargers 84.16, 84.28Discs —

Computer, blank 85.23Computer, recorded 85.23For the manufacture of crown corks 45.03, 45.04

Dish washing machines 84.22Disinfectants 38.08Dispersions, rubber 40.05Display cabinets, refrigeration 84.18Display stand, floor standing 94.03Distempers 32.09Distilled water 28.53Distributors, asphalt, bitumen, tar and

tarmacadam 84.79Distributors, fertilizer and seed 84.32Dithionites 28.31Divan beds 94.03Divan seats, whether or not convertible

into beds 94.01Dividing heads for machine tools 84.66Diving chambers 84.79Dobbies, textile 84.48Document cases 42.02Documents of title 49.07Dogfish See Fish

10


Dogs 01.06Dog chews 23.09, 42.05Dog/Animal shampoo 33.07Dolls 95.03Dolomite, crude 25.18Dom palm seeds 14.04Dom nuts 14.04Domestic glassware 70.13Dongle 84.73Door chimes 85.31Door eyes 90.13Doors and door frames, aluminium 76.10Doors and door frames, iron or steel,

for buildings 73.08Doors and door frames, plastic 39.25Doors and door frames, wood 44.18Double bridges 90.30Doubling machines, textile 84.45Dover sole See FishDown 05.05Drafting machines 90.17Drain pipes, ceramic 69.06Drained fruit, fruit peel and parts of plants 20.06DRAMS (Dynamic random access memories),

mounted on boards, designed specificallyfor computers 84.73

DRAMS (Dynamic random access memories),mounted on boards, for general use 85.48

Draught —excluders 56.01, 63.07regulators 90.32screens 94.03

Drawers (furniture) 94.03Drawing instruments 90.17Drawing knives 82.05Drawing chalks and charcoals 96.09


Drawing pins, iron or steel(except copper headed) 73.17

Drawing pins, copper 74.15Drawings executed entirely by hand 97.01Drawings, industrial, architectural, etc 49.06Drawn wood 44.09Dredgers 89.05Dregs —

brewing 23.03oil 15.22

Dress patterns —Paper 48.23Textile 63.07

Dressers 94.03Dresses —

Knitted or crocheted women’s or girl’s 61.04Other than knitted or crocheted women’s

or girl’s 62.04Dressing gowns 61.07, 61.08, 62.07, 62.08Dressings —

For textiles, paper or leather 38.09Medical and surgical 30.05

Driers —Agricultural, mechanical 84.19Prepared 32.11

Drill, cotton fabric 52.08 to 52.12Drilling machines, metal working —

Not hand held 84.59Drills, not electric 82.05Drills, agricultural 84.32Drills, twist ie drill bits 82.07Drip-mats 63.02Dross 26.19, 26.20Drugget 57.02Drums, wood, for packing of goods 44.15Drums, aluminium 76.12


Drums, musical 92.06Drums, iron or steel 73.09, 73.10Dry cleaners, laundering 84.51Dry cells batteries 85.06Dryers, tumble 84.51Dryers, spin 84.21Duchesse lace 58.04Duck, cotton fabric 52.09Ducks See PoultryDummies, tailors’ etc 96.18Dumpers and dump trucks 87.04Duplicators hectograph and stencil 84.72Durra 10.07Dust and powder of natural or synthetic

precious or semi-precious stones 71.05Dust, textile 56.01Dusters, textile 63.07Dusters, feather 96.03Duvets, padded or stuffed 94.04DVD player 85.21DVD player and monitor, portable 85.28DVD recorder player 85.21DVD, recorded 85.23DVD, unrecorded 85.23Dwelling houses and other buildings

prefabricated 94.06Dyeing extracts, vegetable 32.03Dyeing raw vegetable materials for 14.04Dyeing machinery for textiles 84.51Dyes and dyestuffs 32.04, 32.12Dyes, hair 33.05Dyestuffs intermediate products 29.21, 29.22Dynamites 36.02Dynamos 85.11


EEarth colours, natural 25.30, 28.21Earth-boring machinery 84.30Earth-moving machinery 84.29, 84.30Earthenware Ch. 69Easels 94.03Eau de cologne 33.03Ebonite, and articles of 40.17Ecaussine, worked, and articles thereof 68.02Ecclesiastical goods —

garments 61.14, 62.11headgear 65.05

Echo sounding or detection instruments 90.15Economisers, for boilers 84.04Edible offal, meat —

Fresh, chilled, frozen 02.06, 02.08Salted, in brine, dried or smoked 02.10

Edible offal, poultry (other than liver) 02.07Eel-grass 14.02Eel-pots of iron or steel 73.26Egg grading machines 84.33Egg white (ovalbumin) 35.02Eggs and yolks 04.07, 04.08Eggs, fish, for hatching 05.11Eiderdown cases 63.02Eiderdowns (stuffed furnishings) 94.04Elastic (rubber) thread —

Textile covered 56.04Other 40.07

Electric current 27.16Electric golf trolleys 87.04Electric lamp-making machines 84.75Electric sockets 85.36, 85.44, 85.47Electrical apparatus, appliances and machinery —

Accumulators 85.07Alarms, burglar and fire 85.31


Amplifiers, audio-frequency see AmplifiersBatteries and cells 85.06Capacitors 85.32Carbons 85.45Circuit breakers 85.35, 85.36Coffee or tea makers, domestic 85.16Conduit tubing —

Of base metal, lined with insulatingmaterial 85.47

Of iron or steel unlined 73.03 to 73.06Connectors 85.35, 85.36Contactors 85.35, 85.36Control and automatic starter cabinets 85.37Control equipment 85.37, 90.32Controllers for motors 85.35, 85.36, 85.37Control panels 85.37Cooking, domestic, including microwave

ovens 85.16Cooking, industrial and laboratory 85.14Electric blankets 63.01Electrical parts of machinery,

not elsewhere specified 85.48Electro-magnets 85.05Extractor hoods 84.14Fans 84.14Filament and discharge lamps ie bulbs,

not complete lamps 85.39Floor polishers and scrubbers, domestic 85.09Fluorescent lamps ie bulbs, not complete

lamps 85.39Food mixers, domestic 85.09Food processors, liquidisers and blenders 85.09For making and breaking electrical

circuits 85.35, 85.36For making connections to or in

electrical circuits 85.35, 85.36


For protecting electrical circuits 85.35, 85.36Fruit juice extractors 85.09Furnaces, industrial and laboratory 85.14Fuses and fusegear 85.35, 85.36Generating sets 85.02Generators 85.01Hair clippers 85.10Hand tools, pneumatic, hydraulic or

with motor 84.67Hats and other headgear Ch. 65Heaters, domestic 85.16Heaters, for motor vehicles 85.16Heaters, industrial and laboratory 85.14Induction and dielectric heating and

cooking apparatus 85.14, 85.16Insulated wire, cable, bars, strip 85.44Insulating fittings 85.47Insulators 85.46Kettles 85.16Lamp-holders 85.36Lamps (ie only the bulbs/tubes,

not the fitting – 94.05) 85.39Lighters, cigarette 96.13Lighting fittings 94.05Local area network apparatus 85.17Monitors, video 85.28Monitors, video, with a digital visual

interface (DVI) connector 85.28Micro-switches 85.28Motor generator sets 85.02Motors and parts 85.01, 85.03Non-automatic starters 85.35, 85.36Potentiometers (resistors) 85.33Radar 85.26Radio 85.25, 85.27Rectifying apparatus 85.04, 85.40

11


Relays 85.35, 85.36Resistors 85.16, 85.33, 85.45Rotary converters 85.02Rotors and stators (unwound) 85.03Shavers 85.10Signalling equipment 85.12, 85.30, 85.31Smoothing irons 85.16Space heaters 85.16Starters for discharge tubes 85.36Starting and ignition equipment for internal

combustion engines 85.11Switchboards —

Telephonic 85.17Other 85.37

Switches 85.35, 85.36Synchros 85.01Telecommunications apparatus 85.17Television 85.28Toasters 85.16Traffic control 85.30Transformers 85.04Vacuum cleaners, domestic 85.08Valves and tubes 85.40Video monitors 85.28Video monitors with a digital visual

interface (DVI) connector 85.28Waterheaters, instantaneous or storage 85.16Welding, soldering and brazing 85.15Wide area network apparatus 85.17

Electricity energy 27.16Electricity supply or production meters 90.28Electro-chemical machines, metal working 84.56Electro-magnets 85.05Electro-medical apparatus 90.18


Electro-plating anodes – (casting) —Copper 74.19Nickel 75.08Zinc 79.07

Electrodes —Carbon 85.45Discharge carbon 85.45Molybdenum 81.02Welding coated or cored with flux

materials of base metal 83.11Electrolysis machines 85.43Electrolytic copper, unwrought 74.03Electron accelerators 85.43Electron microscopes 90.12Electron optical valves and tubes 85.40Electronic integrated circuit manufacturing or

assembly devices 84.86Electronic integrated circuits 85.42Electronic microcircuits 85.42Electronic valve-making machinery 84.75Elements, chemical, radio-active 28.44Elevator bands,

belts and belting See Belts and beltingElevators, for goods 84.28Elevators, liquid 84.13Emblems, textile —

embroidered 58.10not embroidered 58.07

Embossing machines —calendars 84.20for paper 84.39for metal 84.20, 84.63

Embroidery machines 84.47Embroidery stilettos, iron or steel 73.19Embroidery, in the piece, strips, or in motifs 58.10Embryos, animal 05.11


Emery, crude 25.13Emulsifiers 34.02Emulsion paint 32.09Enamel glass, in the mass 70.01Enamels, vitrifiable 32.07Enamels, painters’ 32.08, 32.09, 32.10Encyclopaedias in paper form 49.01End mills 82.07Engineering plans and drawings 49.06Engines —

dental drills 90.18electric 85.01, 85.03, 85.11, 91.09engine pods (aircraft) 88.03miniature (not electric) 95.03models 90.23other 84.07 to 84.09, 84.12

Engraving machine tools —for glass 84.24, 84.64for metal 84.59 to 84.61for stone 84.64for wood 84.65power operated 84.67

Engravings, original 97.02Enlargers 90.08, 90.10Ensembles 61.03, 61.04, 62.03, 62.04Entry phone systems 85.17Envelopes —

balloon and dirigible 88.03glass 70.11paper 48.17straw 46.02valves and tubes 85.40

Envelope making machines 84.41Enzymes prepared 35.07Epaulettes 62.17Epoxide resins 39.07


Epoxides 29.10Erasers, rubber 40.16Erasers, plastic 39.26Escalators 84.28Escape chutes 88.03Esparto 14.04Esparto wax 15.21Esparto pulp 47.06Essences —

Chicory 21.01Coffee 21.01

Essential oils, extracted oleoresins 33.01Esters, inorganic 29.19, 29.20Etching needles Ch. 82, 90.17Etching machines 84.42Etchings, original 97.02Ethers 29.09Ethyl alcohol 22.07, 22.08Ethylcellulose in primary forms 39.12Evaporated salt 25.01Evaporation meters 90.15Evaporators for refrigerators and

refrigerating equipment 84.18Evaporators, other 84.19Ewers – ceramic 69.11, 69.12Excavating machinery 84.29, 84.30Excursion boats 89.01Exhausters, air or gas 84.14Expanded metal, iron or steel 73.14Expanded vinyls 39.21Expanded metal, aluminium 76.16Expanded polystyrene sheets 39.21Expansion meters, non-electric 90.27Explosives Ch. 36Exposure meters 90.27Extenders, compounded, for paints 38.24


Extractor hoods 84.14Extracts —

Chicory 21.01Coffee 21.01Hop 13.02Liquorice 13.02Malt 19.01Meat 16.03Pyrethrum 13.02

Eye make-up 33.04Eye drops 30.03Eyes for grafting and budding 06.02Eyes and eyelets, base metal, for clothing,

tents, etc 83.08Eyes, artificial 90.21Eyes, for dolls 70.18

FFabric, asbestos 68.12Fabrics (textile), knitted or crocheted

Impregnated, coated, covered or laminated Ch. 59Pile fabrics 60.01Narrow with elastomeric yarn 60.02Narrow 60.03With elastomeric yarn 60.04Warp knitted 60.05

Other 60.06Fabrics (textile), woven —

Alpaca 51.11, 51.12Cashmere 51.11, 51.12Coarse animal hair (including horsehair) 51.13Corduroy 58.01Cotton 52.08 to 52.12Fine animal hair 51.11, 51.12Flax (linen) 53.09Gum or amylaceous coated 59.01


Imitation fur 58.01Impregnated, coated, covered or laminated

Ch. 59, (See Ch. 59, Notes 1, 2, 4 and 5)Man-made filaments 54.07, 54.08Man-made staple fibres 55.12 to 55.16Metal thread or metallised yarn 58.09Mohair 51.11, 51.12Moquettes 58.01Narrow 58.06 (See Ch. 58, Note 5)Paper yarn 53.11Pile and chenille —

Narrow, not coated (not Terry)58.06, (See Ch. 58, Note 5)

Terry, of cotton (not narrow) 58.02Other 58.01

Rubberised 59.06Rubberised tyre cord fabric 59.02Silk 50.07Vegetable textile fibres

(other than cotton and flax) —Bast fibres (including jute) 53.10Hemp, true 53.11Other 53.11

Velour pile fabrics 58.01Velour flock coated fabrics 59.07Velvet 58.01Wicks 59.08Woollen (wool) 51.11Worsted (wool) 51.12

Fabrics (textile), other —Non-wovens other than stitch-bonded 56.03Embroidery in the piece, strips or in motifs 58.10Felt 56.02Gas mantles 59.08Gum or amylaceous coated 59.01Impregnated with oil, paint, wax etc 59.07

12


Impregnated, coated, covered orlaminated with plastics 59.02, 59.03

Lace 58.04Machinery, for use in 59.11Rubberised 59.06Rubberised tyre cord fabric 59.02Tulle and net 58.04

Fabrics, other than textile —Glass fibre 70.19Reinforcing, iron or steel 73.14Woven wire —

Aluminium 76.16Copper 74.19Iron or steel 73.14

Face powder 33.04Face —

cloth or towel 63.02dryers, electro-thermic 85.16

Factice derived from oils 40.02Factory ships 89.02Faggots (fuel wood) 44.01Faille 50.07Fairground amusements and equipment 95.08Fairground organs 92.08Fallals 61.17, 62.17Fan belts, rubber (motor vehicle) 40.10Fancy dress Ch. 61 to Ch. 62Fancy goods, leather, other than bags,

wallets, etc 42.05Fans —

Computer, axial 84.14Electric 84.14Hand, textile 63.07Mechanical 84.14

Farmyard-manure spreaders 84.32


Fasteners, press and snap, (for clothing,household linen, etc) 96.06

Fasteners, slide (zips) 96.07Fat —

Animal or vegetable, fish or marinemammal Ch. 15

Cocoa 18.04From bones or waste Ch. 15Pig and poultry, rendered or

solvent extracted 15.01Pig and poultry, unrendered 02.09

Fats, edible, prepared 15.17Fatty acids, chemically defined 29.15, 29.16Fatty acids, industrial monocarboxylic 38.23Fatty alcohols, chemically defined 29.05Fatty alcohols, industrial 38.23Fax machines 85.17Feather dusters 96.03Feathers, dressed 67.01Feathers, undressed 05.05Felspar, o/t precious stones 25.29Felt textile 56.02Felt tipped pens and parts 96.08Felt, asbestos 68.12Felt-hat making machines 84.49Felt-making and finishing machines 84.49Felts, machinery 59.11Felts, textile See Fabrics (textile)Fence posts, not sawn to length 44.04Fencing post, wood, not sawn 44.04Fencing (sports) —

clothing 61.14, 62.11equipment 95.06

Fencing of iron or steel wire 73.14Fencing wire, iron or steel 73.13Fennel seeds 09.09


Fermenting vats, with cooling coils, etc 84.19Fermenting vats, without mechanical or

cooling equipment See VatsFerro-alloys 72.02Ferro-cerium 36.06Ferro-uranium 28.44Ferry boats 89.01Fertiliser distributors 84.32Fertilisers Ch. 31Festive articles 95.05Fibre tipped pens and parts 96.08Fibre, ceramic 68.06, 69.03, 69.14Fibreboard 44.11Fibreglass (glass fibre reinforced plastics) Ch. 39Fibres —

Cotton Ch. 52Glass 70.19Man-made, artificial —

Filament Ch. 54Staple Ch. 55

Man-made, synthetic —Filament Ch. 54Staple Ch. 55

Vegetable, brushmaking 14.04Vegetable, textile —

Agave (including sisal), not spun 53.05Coir, not spun 53.05Flax, not spun 53.01Manilla hemp, not spun 53.05True hemp 53.02Hibiscus cannabinus, not spun 53.03Jute, not spun 53.03Ramie, not spun 53.05Other bast fibres, not spun 53.03Other vegetable textile fibres

(other than cotton) not spun 53.04, 53.05


Field beans 07.13Figs, fresh or dried 08.04File —

Hand tools 82.03Nail, metal 82.14Nail, emeryboard 68.05Rotary 82.07

File coverspaper or paperboard 48.20

Filing cabinets, base metal 83.04, 94.03Fillings, painters’ 32.14Film —

Exposed and developed —Cinematographic 37.06Photographic, still 37.05

Exposed but not developed 37.04Sensitised and unexposed, in rolls 37.02Sensitised and unexposed, in the flat 37.01

Film base, plastics 39.20Film base, polyester 39.19, 39.20, 39.21Film, plastics 39.19, 39.20, 39.21Filter cloths and bags (textile) 59.11Filter presses 84.21Filter rods, textile, for cigarettes 56.01Filtering machinery and equipment 84.21Finishers for asphalt, bitumen, tar and

tarmacadam 84.79Finishing machinery for textiles 84.51Fire alarms, electric 85.31, 90.27Fire extinguishers preparations and charges 38.13Fire extinguishers 84.24Fire extinguishing grenades, charged 38.13Fire fighting vehicles 87.05Fire floats 89.05Fire tube boilers 84.02Fire hydrants 84.81


Firearms Ch. 93Fireclay 25.08Firelighters 36.06Fires (heaters) electric 85.16Fires, non-electric, domestic, of iron or steel 73.21Fireworks 36.04First-aid kits 30.06Fish —

Bladders and waste 05.11Fillets 03.04Fresh or chilled 03.02Frozen 03.03In airtight containers 16.04Inedible dead fish, livers and roes 05.11Live 03.01Livers 03.02, 03.03Meal and flour (animal foods) 23.01Paste 16.04Prepared or preserved 16.04Roes 03.02, 03.03, 16.04Salted, dried or smoked 03.05Shell 03.06, 03.07, 16.05Solubles 23.09Wet, salted, split 03.05

Fish glues 35.03Fish-knives, of base metal 82.15Fish-hooks 95.07Fishing nets, industrial 56.08Fishing tackle 95.07Fishing vessels 89.02Fittings, base metal, for furniture, doors,

windows, etc 83.02Fittings, pipe or tube —

Aluminium 76.09Copper 74.12Iron 73.07


Lead 78.05Nickel 75.07Plastics 39.17Steel 73.07Tin 80.06Zinc 79.06

Fixers (photographic) 37.07Flagons, plastic 39.23Flags, pennants, banners and bunting of

textile fabric 63.07Flagstones, of natural stone (excluding slate) 68.01Flakes —

Aluminium 76.03Copper 74.06Lead 78.04Magnesium 81.04Nickel 75.04Tin 80.05Zinc 79.03

Flame alarms 85.31, 85.36, 90.27Flame detectors 85.31, 85.36, 90.27Flame-retardant preparations 38.09Flanders tapestries 58.05Flares (signalling) 36.04Flasks, vacuum 96.17Flat panel display manufacturing apparatus 84.86Flavouring materials, odoriferous 33.02Flax —

Fabric, woven (linen) 53.09Raw or processed, but not spun 53.01Rope, twine 56.07Seed 12.04Yarn and thread 53.06

Flaxboard 44.10Fleece scouring residues 31.01Flexible tubing and piping, base metal 83.07

13


Flint, crude 25.17Flint, for lining grinders 68.02Flints, lighter 36.06Flip flops 64.02Float glass 70.05Floating structures 89.07, 89.08Floating cranes 89.05Floating docks 89.05Floating or submersible drilling or production

platforms for oil or gas extraction 89.05Flock chenille yarn 56.06Flock, textile 56.01Flocking machines 84.51Floor coverings, felt (not underlay) 57.04Floor coverings, paper based 48.11Floor coverings, plastics 39.18Floor coverings, coated on a textile base 59.04Floor polishes and creams 34.05Flooring, rubber, in the piece 40.08Floor polishers and scrubbers, electric —

Domestic 85.09Industrial 84.79

Floppy disc drives 84.71Floppy discs 85.23Florine 28.01Floss silk 50.03Flounces 61.17, 62.17Flour —

Arrowroot 11.06Fruit, edible 11.06Gluten 11.09Leguminous vegetable 11.06Malt 11.07Manioc 11.06Of oil seeds and oleaginous fruit,

non-defatted (excluding mustard flour) 12.08


Potato 11.05Preparations 19.01Sago 11.06Salep 11.06Wheat and other cereals —

Wheat or meslin 11.01Others 11.02

Wood 44.05Flours and meals (animal foods) 23.01Flow meters and controllers 90.26Flower buds 06.03Flower bulbs 06.01Flower seed 12.09Flowers, artificial 67.02Flowers, cut 06.03Fluorescent lamps ie tubes only,

fittings to 94.05 85.39Fluorides 28.26Fluorine salts 28.26Fluoroborates 28.26Fluorosilicates 28.26Fluorspar, excluding precious stones 25.29Flux, soldering, etc 38.10Fly papers 38.08Fly-wheels 84.83Flying machines 88.01, 88.02Foamed vinyls See Expanded vinylsFodder presses 84.33Fog horn 86.08Foil —

Aluminium 76.07Copper 74.10Gold 71.08Lead 78.04Magnesium 81.04Nickel 75.06


Platinum 71.10Silver 71.06Tin 80.05Zinc 79.05

Foils (fencing) 95.06Folders —

Paper or cardboard 48.20Plastics 39.26

Foliage, artificial 67.02Foliage, natural and ornamental

(not bearing flowers or flower buds) 06.04Fondants (not containing cocoa) 17.04Food freezers 84.18Food grinders, domestic, non-electric 82.10Food manufacture and preparation machinery 84.38Food mixers, domestic, electric 85.09Food mixers, domestic, non-electric 82.10Food processors, liquidisers and blenders 85.09Food slicers, domestic, non-electric 82.10Food supplements to maintain general

health or well-being 21.06Food vending machines, automatic 84.76Footballs, sport 95.06Footballs, toy 95.03Footwear —

Asbestos 68.12Canvas 64.04, 64.05Cork soled 64.05Furskin 64.05Leather 64.03, 64.05Parts of 64.06Plastic or rubber 64.01, 64.02Removable in-soles 64.06Roped soled 64.05Wood soled 64.05Worn, in bulk packings 63.09


Footwear making machines 84.52, 84.53Forage kale, roots and similar products 12.14Forage harvesters 84.33Forage, sweetened or unsweetened 23.09Forestry non-power hand tools 82.01Forestry machinery —

for soil preparation or cultivation 84.32other 84.36

Forest-tree seeds 12.09Forges, portable 82.05Forging machines 84.62Fork-lift trucks 84.27Forks, horticulture 82.01Forks (cutlery) 82.15Forming machines, metal working 84.62Foundry moulds of sand forming machines 84.74Foundry machinery 84.54Foundry core binders prepared 38.24Fountain pens and parts 96.08Fourdrinier wires, copper 74.19Fowls, dead 02.07Fowls, live 01.05Frame grabbers 85.43Frames —

Door and window, aluminium 76.10Door and window, iron or steel 73.08Door and window, wood 44.18Handbag, trunk, etc of base metal 83.01, 83.08Mirror, photograph and picture,

base metal 83.06Mirror, photograph and picture, wood 44.14Skylight, zinc 79.07Spectacle and goggle, etc 90.03Tennis racket 95.06

Franking machines 84.70Freezers, food 84.18


Freezing equipment 82.10, 84.18, 84.19Friction material for clutches, brakes,

etc of asbestos 68.13Fridge magnets 85.05Frisbees 95.06Frog’s legs 02.08Fruit bowls, wood 44.19Fruit juice extractors 85.09Fruit jelly 20.07Fruit stocks and trees 06.02Fruit juice preparing machinery 84.35Fruit squashes, non-alcoholic, concentrated 21.06Fruit kernels 06.01Fruit juice, concentrates 20.09Fruit, artificial 67.02Fruit, edible, including peel and nuts —

Drained, glace or crystallised 20.06Dried Ch. 8Flours of 11.06Fresh Ch. 8Frozen 08.11, 20.04Jams and jellies 20.07Juices 20.09Marmalades 20.07Prepared or preserved by vinegar or

acetic acid 20.01Provisionally preserved 08.12Puree and pastes 20.07Otherwise prepared or preserved 20.08

Fuel oils 27.10Fuel wood 44.01Fuel, solid (coal) 27.01Fuel, lighter, in containers

not exceeding 300cm3 36.06Fulminates 28.38Funfair games 95.04


Fungicides 38.08Fur hats 65.06Fur clothing See ApparelFur (imitation), woven fabric 58.01Fur (imitation), knitted fabric 60.01Fur, artificial 43.04Furnace black 28.03Furnace burners, non-electric 84.16Furnaces, electric, industrial and laboratory 85.14Furnaces, industrial and laboratory,

non-electric 84.17Furnishing articles, textile, other 63.04Furniture 94.03

Antiques of at least 100 years old 97.06Furniture polishes and creams 34.05Furskin artificial 43.04Furskins “dropped” (“stranded”) 43.02Furskins, tanned or dressed 43.02Furskins, raw 43.01Fuses and fusegear, electrical 85.35, 85.36Fuses, safety or detonating 36.03

GGaiters 64.06Gall nuts 14.04Galleys (type-setting) 84.42Gallium 81.12Galvanometers 90.30Gambo hemp 53.03Game (meat and edible offals), fresh,

chilled or frozen 02.08Games, table or parlour 95.04Games, equipment outdoor 95.06Gamma camera 90.18Gamma radiation apparatus 90.22

14


Gangways —aluminium 76.10concrete 68.10iron or steel 73.08

Gantry cranes 84.26Garlic See Vegetables, edibleGarments —

knitted or crocheted Ch. 61other than knitted or crocheted Ch. 62made up of other fabrics of 56.02, 56.03, 59.03,

59.06 or 59.07 62.10made up of knitted or crocheted fabrics

of 59.03, 59.06 or 59.07 61.13Garnet, natural 25.13Garters 62.12Gas —

Alarms 85.31, 90.27, 90.31Burners, industrial 84.16Coal, water, producer, etc 27.05Compressors 84.14Cylinders and containers, aluminium 76.13Containers, iron or steel 73.11Detectors 85.31, 90.27, 90.31Generators 84.05Mantles 59.08Oil 27.10Petroleum and methane 27.11Space heaters, of iron or steel 73.22Supply or production meters 90.28Turbines 84.11

Gas operated surface tempering machinesand appliances 84.68

Gas or smoke analysis apparatus 90.27Gaskets, composite or sets 84.84Gaskets, of plastic 39.26Gaskets, of rubber 40.16


Gastroscopes 90.18Gauges —

Electrical Ch. 90Non-electrical Ch. 90

Gauze —Bonded fibre 56.03Impregnated with pharmaceuticals 30.05In retail packs for medical use 30.05Iron or steel 73.14Textile 58.03 (See Ch. 58, Note 3)Wire, aluminium 76.16Wire, copper 74.14

Gear making and finishing machines 84.61Gears and gearing (including gearboxes),

for machinery 84.83Gearboxes for motor vehicles 87.08, 87.14Geese See PoultryGeiger counters 90.30Gel type hand warmer Ch. 38Gelatin and gelatin derivatives 35.03Gelatin copying pastes 38.24Gelatin, hardened, in primary form 39.13Gelatin, unhardened, worked 35.03, 96.02Generating sets, electric 85.02Generators, electric 85.01Generators, gas 84.05Geographical charts and maps 49.05Geological surveys 49.05Geophysical instruments 90.15Germanium 81.12Germanium and silicon rectifying apparatus 85.04Germination plant, agricultural 84.36Getters for vacuum tubes 38.24Ghee, natural 04.05Gimped yarn 56.05, 56.06Gimping machines, textile 84.47


Gin 22.08Ginger preserved in syrup 20.08Ginger (spices) 09.10Ginger, drained, glace or crystallised 20.06Gingerbread 19.05Ginseng roots 12.11Girdles 62.12Glace fruit, fruit peel and parts of plants 20.06Glands or other organs and extracts (medical) 30.01Glands, animal (unfit for human consumption) 05.10Glass and glassware Ch. 70Glass —

Balls, rods and tubes (unworked) 70.02Bottle-making machines 84.75Cast or rolled, unworked 70.03Pressed or moulded, of a kind

used in building 70.16Drawn or blown, unworked 70.04Envelopes 70.11Fibre 70.19Float 70.05Frit 32.07In sheets, surface polished 70.05Microspheres 70.18Powder, granules or flakes 32.07Sheet, unworked 70.03, 70.04, 70.05Tiles 70.16

Glass fibre reinforced plastics Ch. 39Glass wool 70.19Glass-working machines

(for cold working glass) 84.56, 84.64Glass-working machines

(for hot working glass) 84.56, 84.75Glassblowers’ pipes 82.05Glazes 32.07Glaziers diamonds hand tools (non-electric) 82.05


Gliders 88.01GPS hand-held Global Positioning System unit 85.26Globe shades, glass 94.05Globes, printed 49.05Gloves —

of furskin 43.03of leather 42.03of loofah 46.02of paper 48.18of plastics 39.26of rubber 40.15of textile 61.16, 62.16textile toilet/wash gloves 63.02

Glow sticks Ch. 38Gluconic acid 29.18Glucose 17.02, 21.06Glues and size 35.06Glutamates 29.22Gluten bread for diabetics 19.05Gluten (Wheat) 11.09Glycerol and glycerol lyes 15.20Glycosides 29.38Goat hair 51.02Goat meat 02.04Goat or kid skin leather —

without hair on other than leather 41.14with hair 43.01

Goat skins (Yemen, Mongolian and Tibetan)raw 43.01

Goats 01.04Goblets —

glass 70.13Goggles 90.04Gogi berries (dried) 08.13


Gold —Gold coin 71.18Gold jewellery 71.13Gold ore 26.16Goldsmiths’ wares 71.14Gold, unwrought or semi-manufactured 71.08Gold, waste and scrap 71.12

Golf balls, clubs and requisites 95.06Golf buggies 87.03Golf club head covers 39.26, 63.07Golf trolleys, not motorised 87.16Golf trolleys, motorised 87.04Gomuti (gumati) fibre 14.04Gongs, non-electric, base metal 83.06Goods vending machines, automatic 84.76Gouges 82.05Governors 84.06, 84.12Gowns, professional 61.14, 62.11Graders, motor 84.29Grading machines for agricultural produce 84.33Grain cleaning machines 84.33Gramphone records 85.23Granite, crude 25.16Granite, worked and artiles thereof 68.02Grape must 20.09, 22.04Grape juice 20.09Grape marc 23.08Grapes See Fruit, edibleGraphic cards, computer 84.71Graphic equalisers, hi-fi 85.43Graphite —

Articles of a kind used for electricalpurposes 85.45

Artificial 38.01Natural 25.04Non-electrical, non-ceramic, articles of 68.15


Grapnels, iron or steel 73.16Grass seed 12.09Grass mowers 84.33Grasses for ornamental purposes 06.04Grates, domestic, of iron or steel 73.21Gravel 25.17Grease guns, hand powered (non-electric) 82.05Grease paints 33.04Grease, wool 15.05, 15.16, 15.18Greaseproof paper 48.06Greaves 23.01Greetings cards, printed 49.09Grenades (munitions) 93.06Greyhounds 01.06Grill, of iron or steel wire 73.14Grinding machines, metal working, other than

gear grinding machines 84.60Grinding wheels, mounted on framework

(hand or pedal operated) 82.05Grinding machines, mineral 84.74Grindstones and grinding wheels,

unmounted 68.04Groats 11.03Groundnut oil 15.08, 15.16, 15.18Groundnut cake and meal 23.05Groundnuts 12.02Groundnuts, roasted 20.08Groundsheets, textile 63.06Guano 31.01Guar seed flour and gum 13.02Guavas, fresh or dried 08.04Guaxima 53.03Guided weapons launchers 93.01Guided weapons and missiles 93.06Guillotines 84.41Guinea fowls See poultry

15


Guinea maize 10.07Guipure lace 58.10Guitars —

Electric 92.07Non-electric 92.02

Gum inhibitors, prepared, for mineral oils 38.11Gum-resins (natural) 13.01Gumati (gomuti) fibre 14.03Gums, natural other 13.01Gums, confectionery (not containing cocoa) 17.04Gums, natural, moulded or carved 96.02Gun-powder (black powder) 36.01Guns —

Air, gas or spring operated 93.04Artillery 93.01Howitzers 93.01Humane killers 93.03Line throwing 93.03Machine (including machine pistols) 93.01Parts 93.05Sporting 93.03Spray 84.24

Gunstock blocks, wood 93.05Gut, articles of 42.06Guts, animal 05.04Gutta-percha 40.01Gutters —

Cast Iron 73.25Ceramic 69.06Plastics 39.25Zinc 79.07

Gymnastic apparatus 95.06Gypsum 25.20Gyroscopes —

demonstration models 88.05, 90.23munitions 93.06


HHabits 61.14, 62.11Hacksaw blades 82.02Hacksaw frames 82.02Haddock See FishHaemoglobin 30.02Hafnium 81.12Hair care preparations 33.05Hair, animal —

Badger, hog and pig 05.02Bovine and horse 05.03Felt 56.02Prepared for wigs 67.03Other (including sheep’s or lambs’

wool) —Carded or combed 51.05Noils 51.03Not carded or combed, wool 51.01Not carded or combed,

other than wool 51.02Tops 51.05Transmission or conveyor belts 59.10Waste 51.03, 51.04Yarn (except coarse animal hair

or horsehair), not put upfor retail sale 51.06 to 51.08

Yarn (except coarse animal hairor horsehair), put upfor retail sale 51.09

Yarn of coarse animal hair or horsehair(whether or not put upfor retail sale) 51.10

Hair, other —Clippers, electric 85.10Curlers, electric 85.16Dryers, electric 85.16


Human, unworked 05.01Human, worked 67.03Nets 65.05Slides, pins and curlers (non-electric) 96.15Vegetable 14.02

Haiti hemp 53.05Hake See FishHalibut See FishHalides 28.12Halogen or sulphur compounds of non-metals

Sub-Chapter III Ch. 28Ham and hams, prepared or preserved 16.02Hammers 82.05Hammocks —

textile 63.06furniture 94.03

Hampers (wicker etc) 46.02Hams, dried or smoked 02.10Hand —

Drills, non-electric 82.05Dryers 85.16Polishing stones 68.04Saws 82.02Tools, electric 84.67Tools, non-electric 82.01 to 82.06Tools, pneumatic hydraulic or with

self-contained non-electric motor 84.67Trucks, not mechanically propelled,

and parts 87.16Handbags, leather, plastic, sheeting,

textile fabric or paperboard 42.02Handkerchiefs, paper 48.18Handkerchiefs, textile 62.13Handles, broom, brush and tool, of wood 44.17Handles, cutlery, base metal 82.11, 82.14Hang gliders 88.01


Hangars, iron or steel 94.06Hardboard (fibreboard) 44.11Harmoniums 92.03Harness (for animals) 42.01Harps 92.02Harpsichords 92.01Harrows, agricultural 84.32Harvesters, agricultural and horticultural 84.33Hat bodies and forms, felt 65.01Hat boxes 42.02Hat foundation and frames 65.07Hat pegs, of base metal, wall mounted 83.02Hat racks, of base metal, wall mounted 83.02Hat shapes, plaited 65.02Hat, felt, making machines 84.49Hat-making blocks 84.49Hatchets 82.01Hatching eggs 04.07Hats and other headgear of plaited

materials 65.04Hats Ch. 65Haversacks of furskin 43.03Hay 12.14Hay knives 82.01Hay or grass mowers 84.33Hay rakes 84.33Hay tedders 84.33Haymaking machinery 84.33Hazel nuts (filberts), fresh or dried 08.02Head-bands (Parts of hats) 65.07Headgear Ch. 65Headphones 85.18Hearing aids 90.21Heat exchangers 84.19Heat meters 90.26Heaters, air, non-electric, of iron or steel 73.22


Heating apparatus, electric —Domestic 85.16For motor vehicles 85.16Industrial and laboratory 85.14

Heating elements (resistors), electric 85.16Heifers 01.02Helicopters 88.02Helmets 65.05, 90.20Hemp true —

Fabrics, woven 53.11Fibres, not spun 53.02Rope, twine 56.07Waste and tow 53.02Yarn 53.08

Henequen 53.05Henna 14.04, 32.03Herbicides 38.08Herbs See Vegetables, edibleHerring —

Prepared or preserved 16.04Liquified 23.09Meal 23.01Oil 15.04, 15.16, 15.18Other See Fish

Heterocyclic compounds 29.32, 29.33, 29.34Hewing tools 82.01Hibiscus cannabinus, not spun 53.03Hide and skin working machinery 84.53Hide powder 35.04Hide waste 05.11Hides, raw 41.01, 41.02, 41.03Hi-Fi separates —

Amplifiers (audio frequency) 85.18Amplifiers (sound processing) 85.43CD players 85.19Graphic equalizers 85.43


Headphones 85.18Mini disc players 85.19MP3 players 85.19MP4 players 85.21Speakers 85.18Tape decks 85.19Tuners (Radio) 85.27Tuner-amp (receivers) 85.27Turntables 85.19Complete (with or without speakers) 85.27

High explosives 36.02High tension generators 90.22Hinges, base metal 83.02Hinnies 01.01Historical collections 97.05Hockey requisites, except clothing 95.06Hoes 82.01Hoists other than skip hoists 84.28Holders, cigar and cigarette 96.14Hole punch 85.23Hollow profiles, metal —

Aluminium 76.04Copper 74.07Iron or steel 73.03, 73.04, 73.06Nickel 75.05

Honestones 68.04Honey, artificial 17.02Honey, natural 04.09Honing machines 84.60Hoods, felt, unblocked 65.01Hooks, base metal, for clothing, tents, etc 83.08Hoopwood 44.04Hooves 05.07Hop decoction vessels 84.19Hop extract 13.02

16


Hoppers —barges 89.06feeds 84.79scales 84.23trucks 87.16wagons 86.06

Hops 12.01Hormones 29.37, 30.03, 30.04Horn, worked 96.01Horn-cores 05.06Horns, animal 05.07Horse chestnuts 23.08Horse beans 07.13Horse-radish See Vegetables, edibleHorsehair 05.03Horsehair, woven fabric 51.13Horsemeat —

Fresh, chilled, frozen 02.05Salted, in brine, dried or smoked 02.10

Horticultural hand tools 82.01Horticultural machinery —

for soil preparation or cultivation 84.32other 84.36

Hose clips, of iron or steel 73.26Hosepipe nozzles 84.81Hosepiping, plastic 39.17Hosepiping, rubber 40.09Hosepiping, textile 59.09Hosiery 61.15Hosiery needles 84.48Hospital sheeting, rubber 40.08Hospital furniture (excluding beds without

mechanical fittings) 94.02Hot air distributors, non-electric,

iron or steel 73.22Hot water bottles, rubber 40.14


House shoes 64.02 to 64.05Household articles —

Of aluminium 76.15Of copper 74.18Of iron or steel 73.23

Household utensils, wood 44.19Household brooms and brushes 96.03Housings, bearing 84.83Hovercraft 86.03, 87.03, 89.01, 89.06Howitzers 93.01Human remains CPC onlyHuman cells, non-propylactic Ch. 05Human cells, propylactic Ch. 30Humane killers (guns) 93.03Humidifiers 69.14, 84.79Humidity regulators 90.32Husks, cereal 12.13Hydraulic fluid power cylinders 84.12Hydraulic mine roof supports 84.79Hydraulic engines and motors 84.12Hydraulic turbines 84.10Hydrazine 28.25Hydrazine, organic derivatives 29.28Hydrides 28.50Hydrocarbon oil 27.06 to 27.15Hydrocarbons 29.01, 29.02Hydrocarbons, halogenated, derivatives of 29.03Hydrocarbons, sulphonated, nitrated or

nitrosated derivatives of 29.04Hydrochloric acid 28.06Hydrofoils 89.01Hydrogen 28.04Hydrogen peroxide 28.47Hydrographic instruments (non-electrical) 90.15Hydrological instruments 90.15Hydrometers 90.25


Hydrosulphites 28.31Hydroxylamine 28.25Hydroxylamine, organic derivatives 29.28Hygrometers 90.25Hypobromites 28.28Hypophosphites 28.35Hypophosphoric acid 28.09

IIce and snow 22.01Ice-cream 21.05Ice cream maker 84.18Icing bags of textile 63.07Icing sugar 17.01Ife hemp 53.05Igniters 36.03Ignition equipment, electric, for internal

combustion engines 85.11Illipe nuts 12.07Illustrated newspapers, journals and

periodicals 49.02Ilmenite 26.14Image projectors, still 90.08Imitation jewellery 71.17Imitation pearls, glass 70.18Imitation precious and semi-precious stones,

glass 70.18Immersion coils 84.19Immersion heaters, electric 85.16Incense-preparation for burning 33.07Incense-raw 13.01Incinerators 84.17Incubators for babies 90.18Incubators, poultry 84.36Indian flax 53.03Indian hemp 53.03


Indian ink 32.15Indigo, natural 32.03Indium 81.12Induction and dielectric heating and cooking

apparatus, electric 85.14, 85.16Induction coils 85.04, 85.11Inductors, calibrated and non-calibrated 85.04Industrial paint 32.08, 32.09, 32.10Industrial robots —

Handling 84.28Multi-functional 84.79Welding 85.15

Inflatable craft 89.03Infra-red night viewing binoculars 90.05Infra-red lamps 85.39Ingot moulds 84.54Ingots, aluminium 76.01Ingots, iron or non-alloy steel 72.06Ingots, stainless steel 72.18Ingots, other alloy steel 72.24Ingots, zinc 79.01Inhalers, glass 70.17Inhibitors, gum, prepared, for mineral oils 38.11Inhibitors, oxidation, prepared,

for mineral oils 38.11Ink jet printing machines 84.43Ink pads 96.12Inks painting, writing, drawing 32.15Inlaid wood (articles of wood) 44.20Inner tubes, rubber 40.13(1)Inorganic chemicals Ch. 28Input units for use with an automatic data

processing machine eg Keyboards,scanners, mouse, trackball 84.71



Insecticides 38.08In-soles 64.06Instant coffee 21.01Instrumental panel clocks 91.04Instrumentation, tape recorders

and tapedecks 85.43Instruments and apparatus —

Calculating, mathematical 90.17Drawing 90.17Echo-sounding and ultrasonic sounding or

detection 90.14For automatically controlling

temperature 90.32For measuring, checking or automatically

controlling the flow, depth, pressure,etc of liquids or gases 90.26

For measuring or checking quantities of heat,light or sound 90.27

For measuring or checking viscosity, porosityor expansion 90.27

For measuring or checking surface tensionand the like 90.27

For measuring or checking electricalquantities 90.30

For measuring or detecting ionisingradiations 90.30

For physical or chemical analysis 90.27For testing equipment and materials by

electrical means Ch. 90Geophysical 90.15Geodetic 90.15Hydrographic (non-electrical) 90.15Hydrological 90.15Levels, bubble 90.31Mathematical 90.17Measuring tapes 90.17


Medical, surgical, dental and veterinary 90.18Meteorological 90.15Micrometers 90.17Navigational 90.14Rules —

Carpenters’ folding 90.17Metal 90.17Surveying (non-electrical) 90.15Telemetering 90.30Topographic 90.15Vernier callipers 90.17Instruments, musical —

Electro-magnetic, electro-static andelectronic 92.07

Other Ch. 92Insulated electric wire, cable, bars and strip 85.44Insulating fittings 85.47Insulators, electric 85.46Insulin 29.37, 30.03, 30.04Integrated circuit manufacturing or assembly

devices 84.86Integrated circuits (semi-conductor)

See Electronic integrated circuitsIntegrated receiver/decoder, cable TV 85.28Intensifiers, photographic 37.07Intensifiers, image 85.40Intensifying screens (X-ray) 90.22Internal combustion piston engines 84.07, 84.08Inulin 11.08Invalid carriages 87.13Iodates and periodates 28.29Iodides and iodide oxides 28.27Iodine 28.01Ion exchangers 38.24, 39.14Ipecacuanha root 12.11Ipods See MP3 players

17


Iridium 71.10Irish crochet lace 58.04Iron —

Blues 32.06Ores and concentrates 26.01Oxides, natural micaceous 25.30Pyrites, roasted 26.01Pyrites, unroasted 25.02

Iron or steel —Adjustable or telescopic props for use in

scaffolding 73.08Angles 72.16, 73.01Angles, of stainless steel 72.22Angles, of other alloy steel 72.28Angular grit 72.05Bars 72.13, 72.14, 72.15Bars, of stainless steel 72.21, 72.22Bars, of other alloy steel 72.27, 72.28Billets 72.07Billets, of stainless steel 72.18Billets, of other alloy steel 72.24Blooms 72.07Blooms, of stainless steel 72.18Blooms, of other alloy steel 72.24Channels 72.16Channels, of stainless steel 72.22Channels, of other alloy steel 72.28Continuously cast (semi-finished)

products 72.07Continuously cast (semi-finished) products

of stainless steel 72.18Continuously cast (semi-finished) products

of other alloy steel 72.24Ferro-alloys 72.02Ferro-uranium 28.44Fishplates 73.02


High-pressure hydro-electricconduits 73.04, 73.05

Hollow mining drill steel 72.28Ingots 72.06Ingots of stainless steel 72.18Ingots of other alloy steel 72.24Pieces roughly shaped by forging 72.07Pieces roughly shaped by forging of

stainless steel 72.18Pieces roughly shaped by forging of other

alloy steel 72.24Pig iron 72.01Pipe fittings 73.07, 74.12, 76.09Pipes, cast iron 73.03(1)Pipes, other 73.04 to 73.06(1)Plates of iron or non-alloy

steel 72.08 to 72.12(1)Plates of stainless steel 72.19 to 72.20(1)Plates of other alloy steel 72.25Powders 72.05Profiles, hollow 73.03, 73.04, 73.06Puddled bars and pilings 72.06Rail, railway 73.02Railway and tramway track materials 73.02Reinforcing (including deformed)

bars 72.13, 72.14Rods 72.13 to 72.15Rods of stainless steel 72.21, 72.22Rods of other alloy steel 72.27, 72.28Sections 72.16, 73.01Sections of stainless steel 72.22Sections of other alloy steel 72.28Sheetpiling 73.01(1)Sheets 72.08 to 72.12(1)Sheets of stainless steel 72.19, 72.20

(1) Sheets and plates prepared for use in structures should be entered to heading 73.08.


(1)Sheets of other alloy steel 72.25Shot 72.05Slabs and sheet bars 72.07Slabs and sheet bars of stainless steel 72.18Slabs and sheet bars of other

alloy steel 72.24Sleepers, of steel 73.02Sleepers, of wood 44.06Soleplates 73.02Spiegeleisen 72.01Sponge iron or steel, other than powder 72.03Sponge iron, powder 72.05Strip of stainless steel 72.20Strip of other alloy steel 72.26Tinplate 72.10, 72.12Tube fittings 73.07Tubes, cast iron 73.03Tubes, other (including electric conduit)

73.04 to 73.06Universal plates 72.08, 72.11Waste and scrap 72.04Wire pellets 72.05Wire rod 72.13Wire rod of stainless steel 72.21Wire rod of other alloy steel 72.27Wire, single, not insulated 72.17Wire, single, not insulated of stainless

steel 72.23Wire, single, not insulated of other alloy

steel 72.29Wool, scourers and pads 73.23

Iron oxides and hydroxides 28.21Ironing machines, laundry 84.51ISDN cards 85.17Isinglass 35.03



Isoglucose 17.02Isotopes 28.44, 28.45Istle fibre 14.03Istle 53.05Ivory black 38.02Ivory, unworked 05.07Ivory, worked 96.01Ixtle See Istle

JJabots 61.17, 62.17Jackets and blazers —

knitted or crocheted men’s or boy’s 61.03other than knitted and crocheted men’s

or boy’s 62.03knitted or crocheted women’s or girl’s 61.04other than knitted and crocheted women’s

or girl’s 62.04Jackets, clothing, textile 61.03, 61.04, 62.03, 62.04Jacks, lifting 84.25Jacquards, textile 84.48Jade Ch. 71Jam 20.07Jardinieres, ceramic 69.13Jardinieres, of precious metal 71.14Jardinieres, of base metal 83.06Jars, glass 70.10Jars, plastics 39.23Jasmine 33.01Java jute 53.03Jeans, clothing 62.03, 62.04Jellies, confectionery 17.04Jelly, fruit 20.07Jelly, table 21.06


Jerseys and similar articles —knitted or crocheted 61.10

Jerusalem artichokes, fresh or dried 07.14Jet engines, aircraft 84.11Jet, crude 25.30Jet, worked 96.02Jet washers 84.24Jewellery —

Gold 71.13Platinum 71.13Silver 71.13

Jewels, watchmakers’ 91.14Jigsaw blades 82.02Jock-straps 62.12Jockey’s silks 61.14, 62.11Jointing, asbestos 68.12Journals 49.02Joystick, computer 84.71Joystick, games console 95.04Juice extractors, domestic, non-electric 82.10Juice, tomato

(dry weight content 7% or more) 20.02Juice, fruit or vegetable 20.09Juke boxes 85.19Jumpers 61.10Junction boxes, electrical 85.35, 85.36Juniper seeds 09.09Jute —

And other textile bast fibres (excluding flax,true hemp and ramie), raw or processedbut not spun: tow and waste of thesefibres 53.03

Woven fabrics of, or of other textile bastfibres of 53.03 53.10

Fabrics, woven 53.10Felt 56.02


Fibres, not spun 53.03Waste and tow 53.03Yarn 53.07

KKainite 31.04Kale, forage 12.14Kaleidoscopes 90.13Kaolin 25.07Kapok 14.02Karates 53.05Kashmir goat hair 51.02Kayaks 89.03Keene’s cement 25.20Kelp ash 26.21Kelp, raw 12.12Kenaf, not spun 53.03Kephir 04.03Kernels, fruit 12.12Kerosene 27.10Ketone-function compounds 29.14Kettles, copper (non-electric) 74.18Kettles, electric 85.16Key ring 73.26, 74.19Key tags 83.10Keyboard instruments —

with free metal reeds 92.03pipe organs 92.03stringed, not elsewhere specified or

included 92.01Keyboards, computer 84.71Keys and key blanks, base metal 83.01Keys, machine, base metal —

Spanners 82.04Woodruffe keys 84.87Other machine keys 84.87

18


Kid skins(Yemen, Mongolian and Tibetan), raw 43.01

Kieselguhr (not activated) 25.12Kiln furniture 69.03Kilns 84.17King-ma 53.03Kitchen linen 63.02Kitchen tools, base metal (non-mechanical)

82.05, 82.15Kitchenware, wood 44.19Kitchenware, plastics 39.24Kites —

Professional stunt 95.03Toy 95.03

Klystrons 85.40Kneading machines —

domestic 85.09industrial 84.38, 84.74, 84.79

Knife sharpeners (non-mechanical) 82.05Knife blades 82.08, 82.11Knitted or crocheted articles Chs. 61 and 63Knitting machines 84.47Knitted garments Ch. 61Knitting needles —

Of aluminium 76.16Of iron or steel 73.19Of plastics 39.26

Knives (base metal) and cutting blades —Butter 82.15Drawing 82.05Fish 82.15For machines or mechanical appliances 82.08Kitchen 82.11Paper 82.14With folding blades 82.11Other 82.11


Knots, prepared, for broom andbrush making 96.03

Kohlrabi seeds 12.09Kyanite 25.08

LLabelling machinery, bottles, cans, etc 84.22Labels, textile, not embroidered 58.07Laboratory glassware 70.17Laboratory instruments

See Instruments and apparatusLaboratory, chemical, etc, ware, ceramic 69.09Lace —

in the piece, in strips or in motifs, other thanfabrics of 60.02 58.04

Lace —Guipure 58.10Leavers 58.04Nottingham 58.04Raschel 60.02

Lace making machines 84.47Laces, boot and shoe, textile 56.09, 58.08, 63.07Lacquers 32.08, 32.09, 32.10Lacrosse requisites, except shoes

and clothing 95.06Lacs 13.01Lactalbumin 35.02Lactams 29.33Lactophosphates 29.19Lactose 17.02, 21.06Ladders and steps, of iron or steel 73.26Ladles, kitchen 39.24, 82.15Ladles, metal foundry 84.54Lamb (meat) —

Fresh, chilled, frozen 02.04Canned, prepared or otherwise preserved 16.02


Salted, in brine, dried or smoked 02.10Lamb skins, raw 41.02, 43.01Lambs 01.04Laminated plastics 39.21Laminated wood 44.12Laminboard 44.12Lamp bases 85.39Lamp carbons 85.45Lamp-holders 85.36Lamps (bulbs and tubes) —

Arc 85.39Discharge 85.39Electric, filament 85.39

Lamps and lighting fittings 94.05Landing stages, floating 89.07Language translators —

With calculator 84.70Without calculator 85.43

Lanolin 15.05, 15.16, 15.18Lanyards 62.17, 63.07Lapels 61.17, 62.17Lapping machines 84.60Laptop computers 84.71Lard 15.01Lard oil 15.03Lard, imitation 15.17Laser diodes 85.41Laser optical reading systems(compact disc players) 85.19Laser pointers 85.13Lasers 90.13Lasts, boot and shoe, wood 44.17Latex See RubberLathe tools 82.07Lathes (turning machines) 84.58, 84.65Laundering machinery 84.50


Laundry blue 32.12Lavatory pans (plastic) 39.22Lavatory covers and seats (plastic) 39.22Lawn aerators 84.32Lawn mowers 84.33Lawn rollers 84.32LCD (Liquid Crystal Display) —

Computer, capable for use only with a 84.71Indicator Panel 85.31Video Monitor 85.28Video Monitor with a Digital Visual

Interface (DVI) connector 85.28not elsewhere specified 90.13

Lead ores and concentrates 26.07Lead oxides 28.24Lead shot for ammunition 93.06Lead Ch. 78Leads, pencil 96.09Leaflets, pamphlets etc, printed —

Advertising material 49.11Other 49.01

Leather —Bags, handbags, pochettes 42.02Balls, for sports 95.06Bovine leather, dressed and undressed 41.04Bovine or equine leather 41.07Box calf leather, dressed and undressed 41.04Chamois-dressed leather 41.14Clothing and accessories 42.03Composition leather 41.15Dust, leather 41.15Dust, powder and flour 41.15Equine leather, dressed and undressed 41.04Flour, leather 41.15Footwear 64.01 to 64.05Goat and kid skin leather 41.06


Goat or kid skin, without hair on,other than leather 41.06, 41.14

of other animals, without hair on,other than leather 41.07, 41.14

Harness and saddlery for animals 42.01Metallised leather 41.14Of bovine or equine animals, without

hair on, other than leather 41.04, 41.14Or composition leather:

articles of, not elsewhere specified orincluded 42.05

articles of, a kind used in machinery ormechanical appliances 42.02

clothing accessories 42.03parings and other waste of, not suitable

for the manufacture of leatherarticles 41.15

Parchment dressed leather 41.04 to 41.07Patent laminated leather 41.14Patent leather 41.14Powder, leather 41.15Sheep and lamb skin leather 41.05Suede kid 41.06Travel goods 42.02Waste leather 41.15Watch straps 91.13

Leather polishes and creams 34.05Leather tanning and preparing machinery 84.53Leavers, lace 58.04Lecithins 29.23Lees, wine 23.07Leggings 64.06Lenses, optical (mounted) 90.02Lenses, optical (unmounted) 90.01Lentils, dried 07.13Leotards 61.14


Letter clips, base metal 83.05Letter — include trays and similar articles,

of base metal 83.04Letter racks and trays of metal 83.04Letter-plates, complete, and letters,

base metal 83.10Lettuce See Vegetables, edibleLeucite 25.29Lichens for ornamental purposes 06.04Life jackets —

Plastics covered 39.26Textile 63.07

Life-line rockets 36.04Life-rafts (inflatable) 89.07Lifeboats 89.06Lifters, root 84.33Lifting tables 84.26Lifts 84.28Light Emitting Diode displays (LED’s) 85.31Light vessels 89.05Lighters, cigarette 96.13Lighting fittings 94.05Lighting equipment, electric, for cycles

or motor vehicles 85.12Lightning arresters 85.35Lignite 27.02Lignite wax 27.12Limbs, artificial 90.21Lime, hydraulic 25.22Lime, slaked 25.22Limestone (lithographic stone), crude 25.30Limestone flux 25.21Line apparatus, carrier current 85.17Line extenders, cable TV 85.43Line apparatus, digital 85.17Linear motors 85.01

19


Linen fabrics, woven 53.09Linen yarn and thread 53.06Line fishing tackle 95.07Linoleum making machinery 84.51Linoleum 59.04Linseed 12.04Linseed oil 15.15, 15.16, 15.18Linseed cake and meal 23.06Lintels, stone 68.02Lints (medical) impregnated or put up for

retail 30.05Lipsticks 33.04Liqueurs 22.08Liquid Crystal Displays (LCD’s) —

Computer, capable for use only with a 84.71Indicator panel 85.31Video Monitor 85.28Video Monitor with a Digital Visual Interface

(DVI) connector 85.28not elsewhere specified 90.13

Liquid elevators 84.13Liquid supply or production meters 90.28Liquid chillers, packaged 84.18Liquid fuel pressure stoves and parts,

domestic, of copper 74.18Liquorice—

Root 12.11Extract 13.02

Lists, trade (printed matter) 49.11Litchis See Fruit, edibleLithographic printing plates —

Non sensitised 84.42Sensitised 37.01

Lithographs, original 97.02Lithopone 32.06Liver, poultry 02.07


Loaders 84.26, 84.27, 84.28Lobster pots, wicker 46.02Lobsters 03.06, 16.05Local area network apparatus 85.17Lockers —

Safe deposit lockers 83.03Furniture 94.03

Locks, base metal 83.01Locomotive boilers 84.02Locomotives, rail —


Locomotive tenders 86.02Locust beans, whole, or ground 12.12Locust bean flour and gum 13.02Logs, wood 44.01, 44.03Loin-cloths, woven 62.11Loofah articles 46.02Loofahs 14.04Looms, weaving 84.46Loose-leaf binder fittings, base metal 83.05Lorries for the transport of goods

or materials 87.04Lorries, special purpose 87.05Lotions 33.04, 33.05, 33.07Loudspeakers 85.18Lozenges, confectionery 17.04Lubricants, prepared 27.10, 34.03, 38.24Lubricating oils, petroleum 27.10Lucerne seed 12.09Lucerne meal 12.14Luggage label-holders (plastic) 39.26Luggage labels, leather 42.05Luminophores 28.44, 32.04, 32.06Luncheon boxes 39.24, 73.23Lupines 12.14


Lupulin 12.10

MMacadam and tarred macadam 25.17Macaroni 19.02Mace 09.08Macerating vessels, incorporating

thermal equipment 84.19Machetes 82.01Machine tools See Machines and machineryMachinery bands, belts and belting

See Belts and beltingMachinery brushes 96.03Machinery for preparing or working printing

blocks, plates or cylinders 84.42Machinery for type-setting or type-founding 84.42Machines and machinery —

Agricultural and horticultural 84.32, 84.36Air conditioning, self contained 84.15Animal or vegetable fats and oil 84.79Automatic data processing machines

(including systems) and units thereof 84.71Automatic vending 84.76Auxiliary boiler plant 84.04Bag and envelope making 84.41Bakery and biscuit 84.38Bearing housings 84.83Bearings—

Ball, roller or needle 84.82Plain shaft (not of carbon or graphite) 84.83

Bee-keeping 84.36Boilers, steam and other vapour generating 84.02Bookbinding and booksewing 84.40Boot and shoe (leather) making and

repairing 84.53Boring and sinking machines 84.30


Bottle cleaning, capsuling, closing, drying,sealing, filling or labelling 84.22

Bread grain milling 84.37Brewery 84.38Brick making 84.74Burners, furnace, non-electric 84.16Cable-making 84.79Calendering 84.20Cardboard box and carton making 84.41Case packing and cartoning machines 84.22Centrifuges 84.21Ceramic-making 84.74China clay working 84.74Chocolate making 84.38Chucks 84.66Clutches and clutch-brake assemblies,

for machinery 84.83Coal cutters 84.30Coffee processing 84.79Compressors, air or gas 84.14Concrete-mixing 84.74Confectionery 84.38Container cleaning, capsuling, closing,

drying, sealing, filling or labelling 84.22Conveying 84.28Couplings, shaft 84.83Cranks and crankshafts 84.83Crushing mineral 84.74Dairy 84.34Dictating 85.19Dish washing 84.22Distributors for asphalt, bitumen,

tar and tar macadam 84.79Earth-moving, excavating, etc 84.29, 84.30Electric lamp-making 84.75Electric valve-making machinery 84.75


Engines and motors —Hydraulic 84.12Internal combustion piston 84.07, 84.08Other 84.12

Fans, computer 84.14Fans, computer, with a heat-sink 84.14Fans, electric 84.14Fans, mechanical 84.14Filtering 84.21Finishers for asphalt, bitumen,

tar and tarmacadam 84.79Fly-wheels 84.83Food manufacture and preparation 84.38Foundry moulds of sand forming

machines 84.74Fruit crushing 84.35Furnace burners, non-electric 84.16Furnaces, industrial and laboratory,

non-electric 84.17Gas generators 84.03Gaskets, composite or sets 84.84Gears and gearing (including gearboxes)

for machinery 84.83Glass, cold working 84.64Glass, manufacturing or hot working 84.75Grinding machines, mineral 84.74Handling 84.28Heat exchangers 84.19Hide and skin working 84.53Horticultural 84.32, 84.36Hydraulic Ch. 84Laundering and dry cleaning 84.51Leather preparation 84.53Lifting 84.28Machines for moulding articles in paper

pulp, paper or paperboard 84.41


Machine-tools —Interchangeable tools for 82.07Metal working 84.56 to 84.63Stone, ceramic, concrete, etc

working 84.56, 84.64Wood, cork, bone, ebonite, etc

working 84.56, 84.65Parts and accessories 84.66

Mending and repairing knitted goods 84.47Metal working —

Foundry machinery 84.54Machine-tools 84.56 to 84.63Rolling mills and rolls therefor 84.55

Milking 84.34Mining 84.28, 84.30Mixing machines, mineral 84.74Motorised or pneumatic hand tools 84.67Moulding boxes for metal foundry 84.80Newspaper and magazine printing 84.43Ovens, industrial and laboratory,

non-electric 84.17Paddle mixers, for asphalt, bitumen,

tar and tarmacadam 84.79Paper making and pulp mill 84.39Pile-driving machinery 84.30Pile extractors, single purpose 84.28Plastics processing 84.77Pottery-making 84.74Poultry keeping 84.36Presses, tableting and pelleting 84.79Printing 84.43Process pressure vessels, incorporating

thermal equipment 84.19Pulleys and pulley blocks 84.83Pulverising, mineral 84.74Pumps, air 84.14

20


Pumps for liquids 84.13Purification 84.21Reactors, nuclear 84.01Refrigerators and refrigeration

equipment 84.18Road rollers, mechanically propelled 84.29Rope-making 84.79Rubber-working 84.77Sand and steam blasting 84.24Sanitary ware, ceramic, making 84.74Sawing —

Metal working 84.61Wood working 84.65

Scrapers, earth, self-propelled 84.29Screening and separating, mineral 84.74Shovels, mechanical 84.29Sorting machines, mineral 84.74Sound recording 85.19Sound reproducing 85.19Spin dryers 84.21Spraying 84.24Stacking machines (not self-propelled) 84.28Steam engines with self-contained

boilers 84.06Steam engines without self-contained

boilers 84.06Sterilising 84.19Sugar confectionery machinery 84.38Sugar making and refining 84.38Taps, cocks and valves 84.81Tea processing 84.79Testing of hardness, etc of metal,

wood and other industrial materials 90.24Textile 84.44 to 84.52Tile-making machinery 84.74Tobacco 84.78


Transmission shafts for machinery 84.83Trimming and cutting

(paper or paperboard) 84.41Tumble dryers, for launderies 84.21Tyre moulds 84.80Vacuum pumps (exhausters) 84.14Vending machines 84.76Warp tying, drawing and sizing 84.47Washing machines, mineral 84.74Weighing 84.23Welding, brazing and cutting appliances,

gas operated 84.68Welding, electric 84.56, 84.79, 85.15Well-drilling 84.30Wire-winding 84.79

Machine centres 84.57Machine-guns 93.01Machine-pistols 93.01Mach-meters 90.14Mackerel See FishMacrame lace 58.04Madagascar fibre 14.03Madagascar jute 53.03Madeira wines 22.04Made up articles —

of textiles including dress patterns,not elsewhere specified or included 63.07

Made-wine 22.06Madras hemp 53.03Magnesium 81.04Magnesium carbonate, natural

(magnesite) 25.19Magnesium hydroxide and peroxide 28.16Magnesium oxide 25.19Magnesium potassium sulphate 31.04Magnetic swipe cards 85.23


Magnetos ignition 85.11Magnetrons 85.40Magnets, electric 85.05Magnets, permanent 85.05Magnifying glasses 90.13Maguey 53.05Mainsprings 91.14Maize (excluding sweetcorn) 10.05, 11.02,

11.03, 11.04Maize oil 15.15Make-up preparations 33.04Malt 11.07Malt drying plant 84.19Malt extract 19.01Malt preparations 19.01Malva blanca 53.03Malva roxa 53.03Malvaisco 53.03Manchons, hat, felt 65.01Manganates, manganites and

permanganates 28.41Manganese 81.11Manganese ores and concentrates 26.02Manganese oxides 28.20Mangles 84.51Mango chutney 20.01, 21.03Mangoes, fresh or dried 08.04Mangosteens, fresh or dried 08.04Manicure preparations 33.04Manicure sets 82.14Manifolds 84.09Manifold valves 84.81Manila hemp See AbacaManioc, flour and meal 11.06Manioc, fresh or dried, chilled or frozen 07.14Manioc, prepared foodstuff 19.03


Man-made fibre extrusion machines 84.44Man-made fibres —

Filaments Ch. 54Staple fibres Ch. 55Fabrics Chs. 54 to 56, and 58 to 60Fabrics, impregnated, coated,

covered or laminated Ch. 59(See Ch. 59, Notes 1, 2, 4 and 5)

Twine, cordage, ropes and cables,plaited or not 56.07

Man-made filaments —Bolting cloth, paper making

machinery fabric 59.11Monofil, strip and imitation

catgut 54.02 to 54.05, 56.04Yarn, not put up for retail sale,

other than sewing thread 54.02, 54.03Yarn, put up for retail sale,

other than sewing thread 54.06Man-made sewing thread filament fibres— 54.01

Bolting cloth, paper making machineryfabric 59.11

Man-made staple fibre—Continuous filament tow 55.01, 55.02Staple fibre 55.03, 55.04Sewing thread 55.08Tops 55.06, 55.07Waste, not carded or combed 55.05Yarn, not put up for retail sale,

other than sewing thread 55.09 to 55.10Yarn, put up for retail sale,

other than sewing thread 55.11Manometers 90.26Manostats 90.32Mantles, gas 59.08Manure 31.01


Manure spreaders 84.32Manuscripts 49.06Maple sugar and syrup 17.02Maps 49.05Maracas 92.06Marble —

Chippings 25.17Crude 25.15Worked, and articles thereof 68.02

Margarine 15.17Marine mammal solubles 23.09Marine paints 32.08, 32.10Marine propulsion engines 84.07, 84.08Marine turbines, steam 84.06Maritime and waterway structures,

of iron or steel 73.08Marmalades 20.07Marquetry, wood 44.20Marzipan 17.04Mascara 33.04Mashing vats, incorporating thermal

equipment 84.19Mashing vats (with agitators but no

heating equipment) 84.38, 84.79Masonry drills bits 82.07Mass spectrographs 90.27Massage apparatus 90.19Master alloys, copper 74.05Masterbatch, synthetic rubber 40.05Masters (records production) 85.23Mastics, stopping and sealing 32.14Match splints 44.21Matches (excluding Bengal matches) 36.05Mate 09.03Mate, extracts, essences and concentrates 21.01Maternity belts 62.12


Matinee coats 61.11, 62.09Mathematical instruments 90.17Mats and matting —

Of plaiting materials 46.01, 46.02Of rubber 40.08, 40.16Textile Ch. 57

Matte, copper 74.01Matte, nickel 75.01Mattocks (tools) 82.01Mattress cases 63.02Mattress supports 94.04Mattresses (bedding, excluding airbeds) 94.04Matzos 19.05Mauritius hemp 53.05Mayonnaise 21.03Mead 22.06Meal —

Arrowroot 11.06Bone 05.06Cereal 11.03Cotton seed 23.06Fish 23.01Groundnut 23.05Herring 23.01Manioc 11.06Meat 23.01Of oil seeds and oleaginous fruit,

non-defatted (excluding mustard flour) 12.08Potato 11.05Rape seed 23.06Rice 23.02Sago 11.06Salep 11.06Soya bean 23.04Sunflower 23.06

21


Meat —Extracts and juices 16.03Fresh, chilled, frozen Ch. 2Meal 23.01Pastes 16.02Pies 16.02Preparations 16.02Salted, in brine, dried or smoked 02.10

Mechanical lighter flints 36.06Mechanical lighters 96.13Mechanical lighter fuel in containers not

exceeding 300cm3 36.06Mechanical seals, metal 84.84Mechanical stokers 84.16Mechano-therapy appliances 90.19Medals (collectors) 97.05Medical furniture (excluding beds without

mechanical fittings) 94.02Medical instruments and appliances for

treatment, diagnosis etc 90.18Medicaments (including veterinary

medicaments) 30.03, 30.04Medicated soap 34.01Medium board (wood) 44.11Medium Density Fibreboard (MDF) 44.11Meerschaum, crude 25.30Meerschaum, worked 96.02Megaphones 85.18Melons See Fruit, edibleMemory modules 85.48Menageries, travelling 95.08Men’s or boy’s —

bib and brace overall knitted or crocheted 61.03bib and brace overall other than knitted

or crocheted 62.03breeches knitted or crocheted 61.03


breeches other than knitted or crocheted 62.03coats knitted or crocheted 61.01coats other than knitted or crocheted 62.01jackets and blazers knitted or crocheted 61.03jackets and blazers other than knitted

or crocheted 62.03nightwear and similar articles knitted

or crocheted 61.07nightwear and similar articles other than

knitted or crocheted 62.07shirts knitted or crocheted 61.05shirts other than knitted or crocheted 62.05shorts (other than swimwear) knitted or

crocheted 61.03shorts (other than swimwear) other than

knitted or crocheted 62.03suits and ensembles knitted or crocheted 61.03suits and ensembles other than knitted

or crocheted 62.03trousers knitted or crocheted 61.03trousers other than knitted or crocheted 62.03underwear and similar articles knitted

or crocheted 61.07underwear and similar articles other

than knitted or crocheted 62.07Menthol 29.06Mercury 28.05Mercury arc rectifiers 85.04, 85.40Mercury arc rectifying apparatus 85.04, 85.40Mercury vapour and sodium vapour lamps 85.39Meringues 19.05Mesh, woven wire, aluminium 76.16Mesh, woven wire, copper 74.14Mesh, woven wire, steel 73.04Meslin 10.01, 11.01Mesta, (Meshta) not spun 53.03


Metal, expanded —Aluminium 76.16Copper 74.14Iron or steel 73.14

Metal/mine detectors 85.43Metal polishes 34.05Metal tank mercury arc rectifiers 85.04Metal thread —

woven fabrics of, and woven fabrics ofmetallised yarn of 56.05, of a kindused in apparel, as furnishing fabricsor for similar purposes, not elsewherespecified or included 58.09

Metal working machinery —Foundry machinery 84.54Machine-tools 84.56 to 84.63Rolling mills and rolls therefor 84.55

Metallic ash and residues (non-ferrous) 26.20Metallic salts & peroxysalts of inorganic

acids 28.26Metalliferous ores and concentrates 26.01 to 26.17Metallised Leather 41.14Metallised textile yarn 56.05Metallised textile yarn, woven fabrics of 58.09Metaphosphoric acid 28.09Meteorological instruments 90.15Meters —

Electrical quantities 90.30Electricity supply or production 90.28Frequency deviation and phase

deviation 90.30Gas supply or production 90.28Liquid supply or production 90.28

Methanol (formaldehyde) 29.12Methane 27.11Methane black 28.03


Methanol (methyl alcohol) 29.05Methylated spirits 22.07Metronomes 92.09Mexican fibre 14.03Mexican hemp See IstleMica, crude and waste 25.25Mica, worked, and articles thereof 68.14Micro-organism cultures 30.02Micro-crystalline wax 27.12Microfilm —

Exposed and developed 37.05Sensitised and unexposed, in rolls 37.02

Microfilm readers 90.08Microphones 85.18Microscopes —

Compound, optical 90.11Electron and proton 90.12

Microspheres, glass 70.18Microtomes 90.27Micro-wave test equipment 90.30Micro-wave tubes 85.40Microwave ovens, domestic 85.16Middle soles 64.06Middlings 23.02Milanaise cord 58.08Mileometers, non-electric 90.29Milk churns, aluminium 76.12Milk churns, iron or steel 73.10Milk, fresh —

Natural 04.01Flavoured 22.02

Milk, other than fresh 04.01 to 04.04Milking machines 84.34Milkweed 14.02Mill nep 56.01Millboard, asbestos 68.12


Millets 10.08Milling cutters 82.07Milling machinery for bread grain 84.37Milling machines, for wheat, maize etc 84.36Milling machines, metal working 84.59Millstones 68.04Mincers, food, domestic, non-electric 82.10Mine roof supports, hydraulic 84.79Mineral products, crude Ch. 25Mineral waxes 27.12Mineral wool 68.06Minerals, activated 38.02Mines (munitions) 93.06Mining machinery 84.25, 84.28, 84.30Mink furskins, tanned or dressed 43.02Mink skins, raw 43.01Mirabelles See Fruit, edibleMirrors, base metal, not optically worked 83.06Mirrors, glass 70.09Mirrors, optical elements (unmounted) 90.01Mirrors, optical elements (mounted) 90.02Missiles (guided weapons) 93.06Mittens —

knitted or crocheted 61.16other than knitted or crocheted 62.16

Mitts —knitted or crocheted 61.16other than knitted or crocheted 62.16

Mixing machines, mineral 84.74Mixing units, record production 85.43Mixtures and articles —

of heat-insulating, sound-insulatingor sound- absorbing mineral materials,other than those of 68.11, 68.12or Ch. 69 68.06


Mobile phones —Base station 85.17Cases 42.02Cellular system 85.17Direct satellite system 85.17In-car charger 85.04Hands free adapter kit 85.18Removable fascias 85.17

Mobility scooters 87.03Moccasins Ch. 64Modelling pastes 34.07Models 90.23, 95.03Modems 85.17Modulators 85.17, 85.25, 85.27, 85.43Mohair 51.02, 51.05Moire 50.07Moistening machines 84.72Molasses 17.03Molluscs 03.07, 16.05Molybdates 28.41Molybdenum 81.02Molybdenum ores and concentrates 26.13Money boxes (metal reinforced) 83.03Money-changing machines 84.76Monitors, for use with computers only 84.71Monitors, other than for use solely

with computers 85.28Monitors, with a digital visual interface

(DVI) connector 85.28Monks’ habits 61.14, 62.11Monofil, plastic Ch. 39, 54.02 to 54.05Mooring ropes 56.09Mopeds 87.11Mops 96.03Moquettes (woven pile fabrics) 58.01Mordants, prepared 38.09

22


Morse re-perforators 85.17Morse transmitters and receivers 85.17Mortars (weapons) 93.01Mosaic —

cubes and the like, of natural stone(including slate), whether or noton a backing 68.02

MOS (metal oxide semi-conductors),integrated circuits 85.42

Mosquito netting 56.08Mosses for ornamental purposes 06.04Motherboards with processor and memory,

computer 84.71Motherboards without processor or memory 84.73Mother-of-pearl, unworked 05.08Mother-of-pearl, worked 96.01Motor-cycles 87.11Motor-cycle and side-car parts and accessories 87.14Motor generator sets, electric 85.02Motor graders (scrapers) 84.29Motor lorries 87.04Motor scooters 87.11Motor scooters, parts and accessories 87.14Motor spirit, including aviation spirit 27.10Motor vehicles —

For transporting goods 87.04For transporting persons 87.02, 87.03Special purpose 87.05

Motor vehicle parts and accessories —Axles 87.08Bearings 84.82, 84.83Bodies (including cabs) —

Complete 87.07Parts 87.08

Brakes 87.08


Brake linings —Mounted 87.08Unmounted 68.13

Chassis —Fitted with engines 87.06Without engines 87.08

Coachwork fittings of plastics 39.26Clutches 87.08Crankshafts 84.63Door handles and winders, base metal 83.02Electrical See Electrical apparatus,

appliances, and machineryEngines and parts thereof —

Internal combustion 84.07, 84.08, 84.09Other 84.12

Fan belts, rubber 40.10Filters 84.21Fuel tanks 87.08, 87.14Gearboxes 87.06, 87.14Hand tools, base metal Ch. 82Hoses, rubber 40.09Jacks, portable 84.25Locks and keys 83.01Pumps 84.13, 84.14Radiators 87.08, 87.14Safety belts, complete 87.08Seals, rubber 40.16Seats and parts thereof 94.01Shock absorbers 87.08, 87.14Sign plates, base metal 83.10Springs, of iron or steel 73.20Tools, hand, base metal Ch. 82Tyres, rubber 40.11, 40.12Valves —

Inlet and exhaust, for internalcombustion engines 84.09


Other 84.81Wheels 87.08, 87.14, 87.16Windscreens —

Framed 87.08Unframed 70.07

Motor vessels 89.01 to 89.06Moulding boxes for metal foundry 84.80Moulding powders, plastics Ch. 39Mouldings, wood 44.09Moulds (for metal foundry etc) 84.80Moulds for metallic carbides, glass,

rubber, plastics etc 84.80Moulds (tools) 82.07Moulds, tyre 84.80Mounted, piezo-electric crystals 85.41Mouse, computer 84.71Mouse-traps,steel 73.26Mouth organs 92.04Mouth washes 33.06Mowers, hay or grass 84.33MP3 players 85.19MP3 players with radio 85.27MP3 players with video 85.21MP4 players 85.21Mucilages, natural 13.02Muffs —

electrically warmed 85.16of furskin 43.03textile 61.17, 62.17

Mules 01.01Mullite 25.08Multi-function copiers 84.43Multiple-walled insulating units of

glass 70.08


Multiplexers —For telecommunications 85.17For other uses 85.43

Municipal waste 38.25Munitions 93.06Muscle-exercise kit 85.43Mushroom spawn 06.02Mushrooms See Vegetables, edibleMusic cases 42.02Music, printed 49.04Musical boxes 92.08Musical instrument cases 42.02Musical instruments, and parts and

accessories Ch. 92Musical instruments, electromagnetic,

electrostatic or electronic 92.07Music modules (greeting card type) 85.43Musk 05.10Mussels 03.07Must, grape 20.09, 22.04Mustard —

Essential oil 33.01Fixed oil 15.14, 15.18Flour 21.03Prepared 21.03Seed 12.07

Mutton —Canned, or prepared or otherwise

preserved 16.02Corned 16.02Fresh, chilled, frozen 02.04Salted, in brine, dried or smoked 02.10

Myrobalans 14.04Myrobalans extract 32.01Myrrh 13.01


NNacelles 88.03Nail —

brushes 96.03cleaners 82.14clippers 82.14files 82.14nippers 82.14polishes, varnishes and removers 33.04

Nail files 82.14Nail pullers 82.03Nails, animal 05.07Nails, copper 74.15Nails, iron or steel (except copper headed) 73.17Nails, nickel 75.08Name-plates, base metal 83.10Naphthalene, crude 27.07Napkins 63.02Narrow woven fabrics 58.06Natural resins 13.01, 39.13Navigational aids, radio 85.26Navigational instruments (electronic) 90.14Navigational instruments (non-electrical) 90.14Neat’s foot oil 15.06, 15.16, 15.18Nebulisers 84.24, 90.19Neckties, textiles 61.17, 62.15Nectarines See Fruit, edibleNeedle —

bars 84.48boards 84.48cams 84.48cases 42.02cylinders 84.48holders, for medical use 90.18

Needle roller bearings 84.82Needle-points (sound recorders) 85.22


Needles —Gramophone 85.22Handsewing and knitting, or iron or steel 73.19Hosiery, machinery 84.48Other than sewing machine, for forming

stitches 84.48Sewing machine 84.52

Needle-worked tapestries 58.05Needlework boxes, wood 44.20Needlework tables 94.03Negatives 37.05, 90.10Negliges 61.08, 62.08Nepheline and nepheline syenite 25.29Netballs 95.06Net curtains, woven 63.03Net-making machines, textile 84.47Nets and netting (textile) —

Knotted of rope, twine or cordage 56.08Knitted 60.02Woven Chs. 50 to 55Other 58.04

Nets for sports (football, tennis, etc) 95.06Nets, hair 65.05Nets, sports (goal nets, tennis nets, fish

landing of nets, etc) Ch. 95Nets, other, of textile 56.08Netting, wire, aluminium 76.16Netting, wire, copper 74.14Netting, wire, of iron or steel 73.14Nettle fibres 53.03Networking apparatus —

for local area networks 85.17for wide area networks 85.17

Neutron detectors 90.30Newspaper and magazine printing

machinery 84.43

23


Newspapers 49.02Newsprint 48.01New Zealand hemp or flax 53.05Nibs, pen 96.08Nickel, including alloys Ch. 75Nickel mattes 75.01Nickel ores and concentrates 26.04Nickel-silver Ch. 74Nickel oxide sinters 75.01Nickel, unwrought 75.02Nickel waste and scrap 75.03Nicotine patches 30.04Nightwear —

men’s or boy’s and similar articles knittedor crocheted 61.07

men’s or boy’s and similar articles otherthan knitted or crocheted 62.07

women’s and girl’s knitted or crocheted 61.08women’s and girl’s other than knitted or

crocheted 62.08Niobium (Columbium) 81.12Nippers 82.03Nipple shields, rubber 40.14Nipples, extruding, textile 84.48Nitric acid 28.08Nitrates 28.34, 31.02Nitrides 28.50Nitrites 28.34Nitrocellulose 39.12Nitrogen 28.04Noise level meters 90.30Noise reduction units 85.43Non-alcoholic beverages ready for

consumption 22.02Non-powered aircraft 88.01Non-refractory surfacing preparations 32.14


Nonwovens 56.03Norway lobsters (Dublin Bay prawns) 03.06, 16.05Nottingham lace 58.04Nozzles, sand blast 84.24Nougat 17.04Nuclear radiation detecting and measuring

instruments 90.30Nuclear reactor cartridges, spent or

irradiated 28.44, 84.01Nuclear reactors 84.01Nucleic acids 29.34Number-plates, complete, and numbers,

base metal 83.10Numbering stamps, hand-operated 96.11Numerical control units, automatic 90.32Numerical control units, non automatic 85.37Numerical control units with ADP machine 85.37Nuns’ head-dresses 65.05Nurses’ caps 65.05Nut-crackers, of wood 44.19Nut-crackers, of base-metal 82.05Nutmegs 09.08Nutria hair 51.02Nut-setters 84.67Nut-shelling machines 84.38Nuts, aluminiumn 76.16Nuts, copper 74.15Nuts, edible (excluding oil nuts) See Fruit, edibleNuts, iron or steel 73.18Nuts, oleaginous Ch. 12Nuts, roasted or salted 20.08Nylon 39.08, Ch. 54


OOatcakes 19.05Oats 10.04, 11.03, 11.04Octopus 03.07Objects of worship 97.05Offal, edible, meat —

Fresh, chilled, frozen 02.06, 02.08Salted, in brine, dried or smoked 02.10

Offal, edible, poultry (other than liver) 02.07Offal, for the manufacture of

pharmaceutical products 05.10, 30.01Office equipment and furniture

(excluding chairs), of metal 83.04, 94.03Office machinery 84.69 to 84.72Ohmmeters 90.30Oil —

Acid 38.23Additives, prepared 38.11Animal or vegetable, fish or marine

mammal Ch. 15Cocoa 18.04Essential 33.01Foots and dregs 15.22Fusel 38.24Hydrocarbon 27.06 to 27.15Pine 38.05Rosin 38.06Tall 38.03Wood tar 38.07

Oil burners, industrial 84.16Oil cans 82.05Oil seals —

Metal 84.87Rubber 40.16Plastic 84.87

Oil-seed cake 23.04, 23.05, 23.06


Oil seeds, nuts and kernels Ch. 12Oilcloth 59.07Oilskins 61.13, 62.10Oilstones 68.04Ointments 30.03Oiticica oil 15.07Oleaginous nuts, seeds and fruit Ch. 12Oleic acid —

Chemically defined 29.16Industrial (olein) 38.23

Oleo-oil 15.03Oleoresin 13.01Oleostearin 15.03Oleum 28.07Olive oil 15.09Olives See Vegetables, edibleOnions See Vegetables, edibleOpacifying preparations for X-ray

examinations 30.06Opacifiers, prepared 32.07Opera glasses 90.05Operating tables 94.02Ophthalmic instruments 90.18Opium, crude 13.02Optical elements 90.01, 90.02Optical fibre cable connectors 85.36Optical fibre cables 85.44, 90.01Optical glass Ch. 70Optical lenses 90.01, 90.02Optical microscopes, compound 90.11Optic measures (drinks) 84.79Optoelectronic receivers, cable TV 85.17Optoelectronic transmitters, cable TV 85.17Orange lead 28.24Oranges See Fruit, edible


(1)Organic chemicals Ch. 29Organic surface active agents 34.02Organo-arsenic compounds 29.31Organo-mercury compounds 29.31Organo-sulphur compounds 29.30Organo-therapeutics 30.01Organo-tin compounds 29.31Organs (animal) 05.04, 05.10, 05.11, 30.01Organs, mouth 92.04Organs, musical 92.03, 92.07Ornaments, base metal 83.06Ornaments, ceramic 69.13Ornaments, wood 44.20Orthopaedic appliances 90.21Oscillators —

carrier-current line 85.17radio transmission 85.17, 85.25, 85.27quartz for watches 85.41, 91.14

Oscilloscopes, oscillographs 90.30Osier (willow twigs) 14.01Ossein 05.06Ostomy detector 30.06Ouricury wax 15.21Outboard motors 84.07, 85.01Outer soles 64.06Output units solely for use with an

automatic data processing machineeg monitors, not printers 84.71

Ova, fish for hatching 05.11Ovens —

Electric, domestic 85.16Industrial and laboratory, electric 85.14Industrial and laboratory, non-electric 84.17Microwave, non-domestic 85.14



Microwave, domestic 85.16Overalls (bib and brace) —

men’s or boy’s knitted or crocheted 61.03men’s or boy’s other than knitted or

crocheted 62.03women’s or girl’s knitted or crocheted 61.04women’s or girl’s other than knitted or

crocheted 62.04Overalls, textile clothing 61.03, 61.04, 61.14,

62.03, 62.04, 62.11Overboots and overshoes 64.01Overcoats —

men’s or boy’s knitted or crocheted 61.01men’s or boy’s other than knitted or

crocheted 62.01women’s or girl’s knitted or crocheted 61.02women’s or girl’s other than knitted or

crocheted 62.02Overload prevention devices 85.36Overhead projectors, still image 90.08Ovoids (coal) 27.01Oxides, hydroxides and peroxides,

of metal Ch. 28, Sub-Chapter IVOxygen 28.04Oxygen compounds,

of non-metals Ch. 28, Sub-Chapter IIOxygen therapy apparatus 90.19Oysters 03.07, 16.05Ozone therarpy apparatus 90.19

PPacemakers 90.21Pacifiers, rubber 40.14Pacifiers, silicone plastic 39.24Packets, of paper 48.19Packing cases, wood 44.15

24


Packing cloths 63.07Packing machines 84.22Packings, for engines and machinery,

of asbestos 68.12Paddle mixers, for asphalt, bitumen,

tar and tarmacadam 84.79Paddling pools 95.06Padlocks, base metal 83.01Pagers 85.17Paintball guns 93.04Paint brushes, pads and rollers 96.03Paint removers 38.14Painting books, childrens’ 49.03Paintings, hand 97.01Paints 32.08, 32.09, 32.10Palladium 71.10Pallets —

Of iron or steel 73.26Of plastics 39.26Of wood 44.15

Palm kernel oil 15.11, 15.16, 15.18Palm nuts and kernels 12.07Palm oil 15.11, 15.16, 15.18Pamphlets, leaflets, etc, printed —

Advertising material 49.11Other 49.01

Panels, cellular wood 44.18Panned and sugar coated goods 17.04Panties 61.08, 62.08Pantographs 90.17Panty-hose 61.15Panty-girdles 62.12Paper and paperboard, general categories —

Bobbins, spools, cops, etc 48.22Boxes, bags and other packing containers 48.19


Carbon paper, (similar copying paper)and stencils 48.09, 48.16

Cigarette paper (whether or not cutto size) 48.13

Envelopes, plain postcards, etc 48.17Filter blocks, slabs and plates 48.12Floor coverings (on a base of paper) 48.11Labels, whether or not printed or gummed 48.21Registers, exercise and similar books,

file covers etc 48.20Storage boxes and similar articles 48.19Wallpaper and lincrusta 48.14Writing blocks, memorandum pads, etc 48.20

Paper and paperboard, impregnated,coated, covered, surface coloured,surface decorated or printed —

Carbon paper, and similar copying paper,duplicator stencil paper 48.09, 48.16

Coated, or impregnated with plastics 48.11Coated with kaolin or other inorganic

substances 48.10Tarred, bituminised or asphalted 48.11Wax, paraffin wax, stearin, oil or

glycerol 48.11Other 48.03, 48.11

Paper and paperboard, other,in rolls or sheets —

Blotting paper 48.05Cellulose wadding 48.03Cigarette paper 48.13Composite paper or paperboard 48.07Condenser paper 48.04, 48.05Corrugated, creped or crinkled 48.03, 48.08Duplicating paper 48.02Electrical insulating pressboard

(presspahn) 48.05


Embossed 48.03, 48.08Felt paper and felt board 48.05Filter paper and paperboard 48.05Folding box board 48.05Glazed transparent (glassine) 48.06Greaseproof and imitation greaseproof 48.06Hand-made 48.02Kraft paper and paper board 48.02, 48.04Newsprint (including bulk mechanical) 48.01Parchment and imitation parchment 48.06Perforated 48.03, 48.08Photographic base paper for

sensitising 48.02Printing 48.02Punched-card paper 48.02Semi-chemical fluting paper 48.05Stencil base paper 48.02Strawboard, composite 48.07Test liner and liner board 48.05Tissue paper (other) 48.03Tracing paper 48.06Uncoated paper and paperboard 48.05Wallpaper base

(NOT wallpaper — see 48.14) 48.02Waste based fluting 48.05Wood pulp board 48.05Woollen paper and woollen board 48.05Wrapping and packing paper 48.04, 48.05, 48.11Writing 48.02

Paper and paperboard, specific types ofarticles —

Albums 48.20Bags and boxes 48.19Blotting pads 48.20Box files 48.19Carbon and copying paper 48.09, 48.16


Compendiums (writing) 48.17Condenser paper (cut to size or shape) 48.23Cups 48.23Diaries 48.20Disposable catering paperware 48.23Dress patterns 48.23Envelopes 48.17Exercise books 48.20Fans and hand screens 48.23Handkerchiefs 48.18Kraft paper and paperboard —

Machine glazed 48.02, 48.04Other 48.02, 48.04

Memorandum blocks 48.20Napkins and liners, for babies 48.18Paper in strips or rolls for office machines 48.23Plates 48.23Plug wrap 48.13Punched cards, tapes, etc 48.23Registers, account books and the like 48.20Sanitary towels of cellulose wadding 48.18Serviettes 48.18Stationery (paper) 48.17, 48.20, 48.23Stencils, duplicator 48.16Tape, self-adhesive (pressure sensitive)

paper based 48.11, 48.23Toilet paper (in cut sheets or rolls) 48.18Towels 48.18Transfer papers (cut to size) 48.16Typing paper 48.02, 48.23Writing paper (cut to size) 48.23

Paper, asbestos 68.12Paper clips 83.05Paper knives 82.14Paper machine (fourdrinier) wires,

of copper 74.13, 74.19


Paper rests, base metal 83.04Paper trays, base metal 83.04Paperweights —

base metals 83.04ceramics 69.13glass 70.13plastics 39.26precious metal 71.14stone 68.02

Paper-making and pulp mill machinery 84.39Paper-making machinery fabrics 59.11Paper-making material Ch. 47Paper yarn 53.08Papoula de Sao Francisco 53.03Para piassava 14.03Paracetamol 29.24, 30.03, 30.04Parachutes 88.04Paraffin wax 27.12Paragliders 88.04Parkas 62.01, 62.02Parking meters 91.06Parking sensors 85.12Particle accelerators 85.43, 90.22Particle boards 44.10, 44.12Party poppers 36.04Parquet flooring panels, assembled, wood 44.18Pasta 19.02Paste cocoa 18.03Paste, fruit (not confectionery) 20.07Pastel crayons 96.09Pastels, hand drawn 97.01Pastes —

Fish 16.04Modelling 34.07Poultry and meat 16.02

Pastes and masses for making confectionery 17.04


Pasteurising machinery 84.19Pastilles, confectionery 17.04Pastry 19.05Pastry-rolling machines 84.20Patent leather and patent laminated leather 41.14Pates, poultry and meat 16.02Paving blocks, of wood 44.21Paving setts, of natural stone

(excluding slate) 68.01PDA if no larger than 170 x 100 x 45mm 84.70PDA if larger than 170 x 100 x 45mm 85.43Peaches, fresh 08.09Peach kernels 12.12Peanut butter 20.08Pearls —

Imitation, and articles thereof other thanimitation jewellery of glass 70.18

Natural or cultured articles of 71.16Temporarily strung for convenience of

transport 71.01Whether or not worked or graded but

not strung, mounted or set 71.01Pearls, natural or cultured, unworked or

worked 71.01Pears and quinces 08.08Pears, avocado, fresh or dried 08.04Pears, edible See Fruit, ediblePeas 07.08Peat 27.03Peat, articles of 68.15Pebbles 25.17Pecan nuts, fresh or dried 08.02Pectin substances, pectinates and pectates 13.02Pedal cars 95.01Pedicure, instruments and

preparations 33.04, 82.14

25


Pedometers 90.29Peel or fruit See Fruit, ediblePelmets 63.03Pennants 63.07Pen nibs 96.08Pencil leads 96.09Pencils 96.08, 96.09Pencil sharpeners, non-mechanical 82.14Pencil sharpening machines 84.72Pencil boards wood 44.07, 44.08Pens and parts 96.08Penicillins 29.41, 30.03, 30.04Pepper 09.04Peppercorns 09.04Peppers, sweet See Vegetables, ediblePeptones and their derivatives 35.04Perambulators 87.15Percarbonates 28.36Percolators, non-domestic 84.19Percussion caps 36.03Percussion musical instruments 92.06Perforating or stapling machines 84.72Perforating punches, hand tool 82.03Perfumes 33.03Periodicals 49.02Perlite, unexpanded 25.30Permanent magnets and blanks 85.05Permanent waving apparatus 33.05, 85.16Peroxides of sodium or potassium 28.15Perrhenates 28.41Perry 22.06Personal organisers (including calculator) 84.70Personal stereos with built-in radio

receivers 85.27Pest control, electronic 85.43Pesticides 38.08


Petrol and petrol-paraffin engines 84.07Petroleum —

Bitumen 27.13Coke 27.13Jelly 27.12Oils, crude 27.09Sulphonates (not water soluble) 38.24

Petticoats See SlipsPewterware 80.07Pharmaceutical glassware 70.17Pharmaceuticals Ch. 30Phase meters, frequency deviation and

phase deviation meters 90.30Phenolic resins 39.09Phenols 27.07, 29.07Phosphates, polyphosphates and

superphosphates —Double or complex 28.42Fertilisers 31.03, 31.05Other 25.10, 28.35

Phosphides excluding ferrophosphorus 28.48Phosphites 28.35Phosphoaminolipids 29.23Phosphoric acids 28.09Phosphoric esters 29.19Phosphorus 28.04Phosphorus pentoxide 28.09Phosphorus trisulphide 28.13Photo booths 90.06Photo-cathode valves and tubes 85.40Photo-copying apparatus 84.43Photo-diodes 85.41Photo-multipliers 85.40Photo-semi-conductors 85.41Photo-transistors 85.41Photocells 85.41


Photogrammetrical surveying instruments 90.15Photographic cameras 90.06Photographic chemicals 37.07Photographic enlargers and reducers 90.08Photographic flashbulbs, electrically ignited 90.06Photographic flashlight apparatus 90.06Photographic laboratory apparatus and

equipment 90.10Photographic lighting equipment

(non-flash) 94.05Photographic paper, sensitised 37.03Photographic plates —

Exposed, but not developed 37.04Exposed and developed 37.05Unexposed 37.01

Photographic prints 49.11Photometers —

Electrical 90.27Non-electric 90.27

Photosensitive semi-conductor devices 85.41Photothyristors 85.41Phototransistors 85.41Photovoltaic cells 85.41Phthalic acid 29.17Phthalic anhydride 29.17Physico-chemical process machines,

metal working 84.56Pianos 92.01Piassava 14.04Pick and place machines, semiconductor 84.86Pick-up balers 84.33Pick-up balers, agricultural 84.33Pick-up cartridges 85.22Pick-up, motor vehicle 87.03, 87.04Pickling preparations for metal surfaces 38.10Picks (hand tools) 82.01


Picture books, childrens’ 49.03Picture frames, base metal 83.06Picture postcards 49.09Pictures, printed 49.11Piezo-electric crystals, mounted 85.41Piezo-electric quartz 71.03Piezo-electric quartz (synthetic) 71.04Pigeons, dead 02.08Pigeons, live 01.06Pig fat, rendered or solvent extracted 15.01Pig fat, unrendered 02.09Pig iron 72.01Pig products, canned, prepared or otherwise

preserved 16.02Pigments 32.04 to 32.07, 32.12Pigs, live 01.03Pilchards See FishPile-driving machinery 84.30Pile extractors 84.30Pile extractors, single purpose 84.28Pile fabrics See Fabrics (textile)Pillow cases 63.02Pillow lace 58.04Pillows (bedding) 94.04Pimento 07.09, 09.04Pina 53.05Pincers 82.03Pineapples, fresh or dried 08.04Pine oil 38.05Pinene 29.02Pinking machines and scissors 82.13, 84.51Pins, ordinary —


Pintables 95.04Pipe cleaners 96.03


Pipe cutters 82.03Pipeline maintenance machines 84.79Pipe fittings —

Aluminium 76.09Copper 74.12Iron or steel 73.07Plastics 39.17

Pipe organs, keyboard 92.03Pipes —

Aluminium 76.08Asbestos-cement 68.11Cast iron 73.03Ceramic 69.06Copper 74.11Iron or steel 73.03 to 73.06Lead 78.05Magnesium 81.04Pitch fibre 68.07Plastics 39.17Tin 80.06Zinc 79.06

Pipes, smoking and bowls 96.14Piping, flexible, base metal 83.07Piping, rubber 40.09Pistachio nuts, fresh or dried 08.02Pistols —

Air, gas or spring operated 93.04Blank cartridge firing 93.03Firearms 93.02

Piston —engines 84.09, 84.12pumps 84.13, 84.14thrust pistons 84.16

Pita 53.05Pita floja 53.05Pitchblende 26.12


Pitch-forks 82.01Pitch pipes 92.09Pit saws 82.02Pitch and pitch coke 27.08Pitch fibre pipes, couplings and fittings 68.07Pitch, vegetable 38.07Pitprops, wood 44.03Plaice See FishPlaiting materials, manufactures of Ch. 46Plaiting (vegetable) material 14.01Plaits and similar products of plaiting

materials 46.01Planer tools 82.07Planes, hand 82.05Planing machines, metal working 84.61Plans 49.06Plantains, fresh or dried 08.03Plant-growth regulators 38.08Plants for use in perfumery, pharmacy,

insecticides, etc 12.11Plasma 30.02Plasma monitors 85.28Plasma television 85.28Plaster, articles of 68.09Plaster preparations, dental 34.07Plasters (of calcined gypsum

or calcium sulphate) 25.20Plastic footwear 64.01, 64.02, 64.05Plastic, hard, working machinery 84.56, 84.65Plasticisers 38.12Plastics —

Bags and sacks (non-woven) 39.23Baths 39.22Bottles 39.23Builders’ ware 39.25Carrier bags 39.23

26


Executive cases 42.02Floor coverings 39.18Household articles 39.24Pipes and fittings 39.17Plates, sheet, film, foil strip 39.20, 39.21Rods and profiles 39.16Self-adhesive strip, etc 39.19Wall coverings backed,

but not paper backed 39.18Plastics processing machinery 84.77Plating machines 84.79Plateaux, hat, felt 65.01Plate glass, polished 70.05Plate glass, unworked 70.03Plates, metal —

Aluminium 76.06Coated or cored with flux materials

for soldering, welding, etcof base metal 83.11

Copper 74.09Iron or steel 72.08 to 72.12(1)Iron or steel of stainless steel

(unless prepared for use in structures) 72.19(1)Iron or steel of other alloy steel 72.25Lead 78.04Magnesium 81.04Nickel 75.06Tin 80.04Zinc 79.05

Plates, paper 48.23Plate-warmers, non-electric, domestic,

of iron or steel 73.21Platform trucks, not fitted with lifting or

handling machinery 87.09Platinum 71.10



Platinum ores and concentrates 26.16Platinum, rolled 71.10Platinum, waste and scrap 71.12Play-pens 94.03Playground equipment 95.06Playing cards 95.04Pleasure craft 89.03Pliers 82.03Ploughs 84.32Ploughs, snow, self-propelled 87.05Ploughs, snow, not self-propelled 84.30Plugs, socket 85.35, 85.36Plums, fresh 08.09Plywood 44.12Pneumatic mattresses, textile 63.06

plastic 39.26rubber 40.16

Pochettes 42.02Pockets 61.17, 62.17Pocket knives 82.11Pocket watches 91.01, 91.02Point of sale terminals 84.70Poisons 38.08Polarimeters 90.27Polariscopes 90.27Polarising material, sheets and plates 90.01Poles, split or pointed, wood 44.04Polishes 34.05Polishing wheels, discs, etc 68.04Polo requisites, except clothing,

headgear and footwear 95.06Polompon 53.03Pompon (Pompom) —

Trimming 58.08Festival/Carnival 95.05

Polyacetals 39.07


Polyacrylics and polymethacrylics,in primary forms 39.06

Polyamides, in primary forms 39.08Polycarbonates, in primary forms 39.07Polyesters, in primary forms 39.07Polyethylene (polythene) 39.01Polyethylene terephthalate,

in primary forms 39.07Polypropylene carbon copying film 39.20Polypropylene, in primary forms 39.02Polystyrene, in primary forms 39.03Polytetrafluoroethylene, in primary forms 39.04Polyurethanes, in primary forms 39.09Polyvinyl acetate, in primary forms 39.05Polyvinyl chloride (PVC), in primary forms 39.04Polyvinylidene chloride, in primary forms 39.04Pompons, textile 58.08Ponchos See OvercoatsPools, paddling and swimming 95.06Poplins, cotton fabric 52.08 to 52.12Popodoms 20.05Poppy seed 12.07Porcelain Ch. 69Pork, fresh, chilled, frozen 02.03Pork, canned, prepared or otherwise

preserved 16.02Pork, salted in brine, dried or smoked 02.10Porosimeters 90.27Port (wine) 22.04Postage or revenue stamps, stamp-postmarks,

first-day covers postal stationery(stamped paper), and the like, used 97.04

Or unused (philatelic) 97.04Unless those of heading 49.07

Postage stamps 49.07Postage-franking machines 84.70


Postcards, picture 49.09Pot scourers, iron or steel 73.23Potassium chloride 31.04Potassium salts, crude, natural 31.04Potassium sulphate 31.04Potato crisps 20.05Potato-diggers and harvesters 84.33Potato flakes, granules, powder 11.05Potatoes See Vegetables, ediblePotentiometers (resistors) 85.33Pots of plastics 39.23, 39.24, 39.26Pottery Ch. 69Pottery, broken 25.30Pottery-making machinery 84.74Pouches, leather, plastics or textile 42.02Pouffes (stuffed furnishings) 94.04Poultry fat, rendered or solvent extracted 15.01Poultry fat, unrendered 02.09Poultry incubators and brooders 84.36Poultry keeping machinery 84.36Poultry, live 01.05Poultry liver, canned, prepared or otherwise

preserved 16.02Poultry liver, fresh, chilled or frozen 02.07Poultry liver, salted or in brine, dried or

smoked 02.10Poultry meat, canned, prepared or otherwise

preserved 16.02Poultry meat, fresh, chilled or frozen 02.07Poultry meat, salted or in brine, dried or

smoked 02.10Powder puffs 96.16Powders —

Aluminium 76.03Copper 74.06Face 33.04


Iron or steel 72.05Lead 78.04Magnesium 81.04Nickel 75.04Scouring 34.05Tin 80.05Zinc 79.03

Power measuring instruments 90.30Power supplies —

For computers 85.04Other 85.04

Prams, dolls 95.01Prawns 03.06, 16.05Pre-shave preparations 33.07Precious metals Ch. 71Precious metal chemical compounds,

colloids and amalgams 28.43Precious or semi-precious stones —

Articles of (natural, syntheticor reconstructed) 71.16

Imitation, and articles thereof other thanimitation jewellery of glass 70.18

Precious stones Ch. 71Prefabricated buildings and parts

thereof See BuildingsPregnancy test kits 38.22Premier jus 15.02Prepared waxes Ch. 15, 34.04Press fasteners (for clothing, household

linen, etc) 96.06Press tools 82.07Pressure reducing valves 84.81Presses —

Cheese 84.34Filter 84.21Metal working 84.62


Straw and fodder 84.33Tableting and pelleting 84.79

Pressure gauges and recorders 90.26Primary cells and batteries 85.06

Waste and scrap 85.48Printed circuits, bare or with

passive components 85.34Printed matter Ch. 49Printer ink-jet cartridge —

without a printing head 32.15incorporating a print head 84.73

Printers 84.43Printers’ blankets, rubber 40.08, 40.16Printing blocks, plates or cylinders 84.42Printing ink 32.15Printing machinery for textiles 84.51Printing machinery, other 84.42, 84.43Printing sets, hand 96.11Printing types of all kinds 84.42Prints, original 97.02Prints, photographic and pictures 49.11Prisms —

Mounted 90.02Unmounted 90.01

Process pressure vessels (incorporatingthermal equipment) 84.19

Process timers 91.06Producer gas generators 84.05Production counters 90.29Profile projectors 90.31Profiles —

Aluminium 76.04Copper 74.07Glass 70.03Iron or steel, hollow 73.03, 73.04, 73.06Lead 78.03

27


Magnesium 81.04Nickel 75.05Paper 48.23Plastics 39.16Tin 80.03Zinc 79.04

Projectors (missile) 93.01Projectors —

Cinematographic 90.07Computer 85.28Image, overhead or slide, still 90.08Video 85.28

Propane 27.11Propellent powders 36.01Propellers, ships’ 84.87Protein concentrates 21.06Protein hydrolysates 21.06Proteins —

Hardened, in primary forms 39.13Other 35.04

Proton microscopes 90.12Protractors 90.17Provitamins and vitamins 29.36Pruning knives 82.11Psychrometers 90.25Puffed rice 19.04Pulleys and pulley blocks 84.83Pulley tackle 84.25Pullovers 61.10Pulp —

Of cotton linter 47.06Of esparto 47.06Of recovered (waste and scrap)

paper and paperboard 47.06Of straw 47.06Of vegetable fibre 47.06


Of wood 47.01 to 47.05Pulpwood, in the form of chips 44.01Pulpwood, other 44.03Pulverising machinery, mineral 84.74Punga 53.03Pumice stone, crude 25.13Pumpkins See Vegetables, ediblePumps, air or vacuum 84.14Pumps for liquids, including petrol and oil

measuring 84.13Punched-card (accounting and statistical)

machines 84.71Punches, perforating 82.03Punching machines (metal working) 84.62Puree fruit 20.07Puree, tomato 20.02Purifying apparatus 84.21Purses, leather, plastics or textile 42.02Push button switches 85.35, 85.36Push chairs, baby 87.15Push-rods 84.09, 84.48, 87.08Puttees 64.06Putty 32.14Puzzles 95.03Pyjama cases 63.07Pyjamas 61.07, 61.08, 62.07, 62.08Pyrethrum 12.11, 13.02Pyrolignites 38.24Pyrometers 90.25Pyrophoric alloys 36.06Pyrophosphoric acid 28.09Pyrothechnic articles 36.04


QQuarters (footwear parts) 64.06Quartz and quartzite, crude o/t precious

stones 25.06Quartz crystals, piezo-electric, mounted 85.41Quartz crystals, piezo-electric,

unmounted 71.03, 71.04Quartz, fused Ch. 70Quaternary ammonium salts and

hydroxides 29.23Quebracho extract 32.01Queensland hemp 53.03Quicklime 25.22Quillaia bark 14.04Quills, raw 05.05Quilt covers 63.02Quilted textile products in the piece 58.11Quilts (stuffed furnishings) 94.04Quinces See Fruit, edibleQuinine 29.39

RRabbit-hutches 44.21Rabbits, dead 02.08Rabbit hair 51.02Rabbits, domestic 01.06Rabbit skins, raw 43.01Rackets and racket frames 95.06Racks, desk, of base metal 83.04Radar apparatus 85.26Radiation apparatus 90.18, 90.22, 90.30Radiators, central heating, non-electric —

Aluminium 76.15Iron or steel 73.22

Radiators for motor vehicles 87.08


Radio —Apparatus 85.17, 85.25, 85.26, 85.27Broadcast apparatus 85.25, 85.27Communications apparatus 85.17Navigational aids 85.26Radar 85.26Radiogramophones 85.27Remote control apparatus 85.26Test equipment Ch. 90Transmitter-receivers 85.17, 85.25Tuners 85.27Valves and tubes 85.40

Radio navigational aid apparatus 85.26Radio remote control apparatus 85.26Radio, television and radar vehicles

(special purposes motor lorries) 87.05Radio-active chemical elements and

compounds 28.44Radio-guided aircraft 88.02Radiography apparatus 90.22Radio-telegraphic/radio-telephonic

apparatus 85.17Radio-telephones 85.17Radiotherapy apparatus 90.22Raffia 14.01Rafts 89.07Rags, wool or other animal hair,

pulled or garneted 51.04Rags, other than pulled or garneted 63.10Rail locomotives —


Railway and tramway —Coaches, vans and trucks, mechanically

propelled 86.03Goods vans, wagons and trucks 86.06


Locomotive and rolling stock parts 86.07Passenger coaches and luggage vans,

not mechanically propelled 86.05Railway servicing rolling stock

not mechanically propelled 86.04Tank and cask wagons 86.06Track fixtures and fittings 86.08

Railway fog signals 36.04Railway sleepers, iron or steel 73.02Railway sleepers, wood 44.06Railway track material, iron or steel 73.02Rain gauges 90.15Raincoats —

plastic 39.26textile Ch. 61, Ch. 62

Raising machines 84.51Raisins 08.06Rakes (hand tools) 82.01Rakes, hay and side delivery 84.33Ram-jets 84.12Ramie —

Fabrics, woven 53.11Raw or processed, but not spun 53.05Rope, twine 56.07Yarn and thread 53.08

Rangefinders, optical and opto-electronic 90.15Ranges, non-electric, iron or steel 73.21Rape oil (including colza oil) 15.14, 15.18Rape seed 12.05Rape seed cake and meal 23.06Raschel lace 60.02Rasps 82.03Rat poisons 38.08Rattan canes 14.01Rattles 92.08, 95.03Rayon Ch. 55


Razor blades and blanks 82.12Razors, electric 85.10Razors, non-electric, including parts 82.12Razors, safety 82.12Reaction engines 84.11, 84.12Reactors, nuclear 84.01Reaction initiators and accelerators for

chemical processes 38.15Reading covers (for books) of leather 42.05Reading jackets (for books) of plastic 39.26Reagents —

Blood grouping 30.02, 30.06Diagnostic or laboratory 38.22

Reamers 82.07Reaping machines 84.33Reaping tools, hand 82.01Recoil absorbers 93.05Recoil mechanisms 93.05Record players 85.19Record players, combined with radio

broadcast receivers 85.27Recorded media for sound or other

similarly recorded phenomena 85.23Recorders, tape —

Instrumentation 85.43Sound 85.19

Recording apparatus, sound 85.19Recording apparatus, time 91.06Recording tapes 85.23Recordings, sound or data 85.23Records, gramophone 85.23Rectifiers —

Battery chargers 85.04Mercury arc, metal tank 85.04Mercury arc, valve 85.40Selenium and copper 85.04

28


Semi-conductor 85.41Valve and tube 85.40

Rectifying apparatus 85.04, 85.40, 85.41Redfish See FishRed lead 28.24Reducers —

apparatus 90.08, 90.10photographic chemicals 37.07pressure reducers 84.81tube/pipe fittings 73.07

Reduction gear 84.06, 84.83Reeds (plaiting material) 14.01Reeling machines for yarn 84.45Reels, fishing 95.07Reels for cables, piping and the like,

of iron or steel 73.26Reels, sewing thread, wood 44.21Refrigeration gas compressors 84.14Refrigerators 84.18Refractometers 90.27Refractory articles, unfired 68.15Refractory cements or mortars 38.16Refractory goods, fired, non-constructional 69.03Refuse collection vehicles 87.04Regenerated cellulose sheets 39.19, 39.20, 39.21Regulators and control units 90.32Reinforcing (including deformed)

bars of iron or steel 72.13, 72.14Reinforcing fabric of aluminium wire 76.16Reinforcing fabric of copper wire 74.14Reinforcing fabric of iron or steel wire 73.14Relays, electrical 85.35, 85.36Religious articles 71.14, 83.06, 96.01Remote control radio apparatus 85.26Remote controls (infra red) 85.43Rennet 35.07


Reproducing apparatus, sound 85.19Reservoirs, aluminium 76.11, 76.12Reservoirs, copper 74.19Reservoirs, iron or steel 73.09, 73.10Residues, fatty 15.22Resin acids 38.06Resinoids (essential oils) 33.01Resins, natural 13.01Resins, natural, moulded or carved 96.02Resins, synthetic Ch. 39Resistors —

Heating, carbon 85.45Heating elements 85.16Other (including barretters and thermistors) 85.33

Respirators 90.19Retorts —

ceramic 69.03distillation plant 84.19laboratory glassware 70.17

Retreaded tyres 40.12Retreading machines 84.77Revenue stamps 49.07Revenue stamps, philatelic 97.04Revolution counters 90.29Revolvers —

Blank cartridge firing 93.03Firearms 93.02

Rhenium 81.12Rheostats 85.33Rhizomes 06.01Rhodium 71.10Ribbons, typewriter, etc 96.12Ribbons, woven textile 58.06Rice 10.06, 11.02, 11.03Rice bran, meal and other residues 23.02Rice, pre-cooked 19.04


Rice paper 19.05Riddles, hand 96.04Riding crops 66.02Riding lawn mowers 84.33Rifles —

Air, gas or spring operated 93.04Military 93.01Sporting 93.03

Rigs, floating or submersible and drilling orproduction, for oil or gas extraction 89.05

Ring (jewellery) 71.13Ring spanners 82.04Riveting machines, metal working 84.63Rivets, metal —

Blind, tubular pop and bifurcated 83.08Copper 74.15Iron and steel 73.18

Road-rail containers 86.09Roadrollers, mechanically propelled 84.29Roadrollers, not mechanically propelled 84.30Roadsweeper lorries 87.05Robes 43.03, 61.14, 62.11Robots, industrial —

Handling 84.28Welding 85.15Multi functional 84.79

Rock drilling bits 82.07Rock salt 25.01Rock wool 68.06Rockets —

ammunition 93.06engines 84.12for aircraft, guided missile, etc 84.12pyrotechnic 36.04projectors and launchers 93.01ramps and towers 84.79, 88.05


Rocking chairs 94.01, 94.02Rods, fishing 95.07Rods —

Aluminium 76.04Base metal, coated or corded with

flux materials for soldering,welding, etc 83.11

Copper 74.07Lead 78.03Magnesium 81.04Nickel 75.05Plastics 39.16Rubber 40.06, 40.08, 40.17Tin 80.03Zinc 79.04

Roes 16.04Rollators 90.21Roll film —

Sensitised and unexposed 37.02Exposed but not developed 37.04Exposed and developed 37.05, 37.06

Rolled gold 71.09Roller bearings 84.82Rollers, lawn and sports ground 84.32Rollers, road, self propelled 84.29Rollers, road, not self propelled 84.30Rolling mill (metal working), handling

machinery 84.28Rolling mills and rolls therefor 84.55Rolling-pins, of wood 44.19Rolling-pins, ceramic 69.11, 69.12Rolls (machinery) metal rolling mills 84.55Rompers 61.11, 62.09Roof capping, zinc 79.07Roof cargo box, Vehicles 87.08Roofing felt 68.07


Roofing tiles —Asbestos cement 68.11Cement or concrete 68.10Ceramic 69.05Slate 68.03

Root harvesters, lifters and toppers 84.33Roots for use in perfumery, pharmacy,

insecticides, etc 12.11Roots, plant (other than tuberous) 06.02Roots, tuberous 06.01Rope, aluminium 76.14Rope, copper 74.13Rope, iron or steel 73.12Rope-making machinery 84.79Rope, textile 56.07Rope, textile, scrap or worn out 63.10Rose stocks, trees, shrubs, bushes and plants 06.02Rosettes —

base metal 83.06ceramics 69.05glass 70.16plaster 68.09textiles 61.17, 62.17, 63.07

Rosin 38.06Rotary convertors, electric 85.02Rotachutes 88.04Rotors —

pump rotors 40.16for compressors 84.14for gas turbines 84.11for helicopters, etc 88.03for steam turbines 84.06for hydraulic turbines 84.10for turbo-jet engines 84.11

Rotors and stators (unwound) 85.03Roundabouts, fairground 95.08


Rovings —of abaca 53.05of cotton 52.03of flax 53.01of glass fibres 70.19of man-made staple fibres 55.06, 55.07of silk 50.03of wool 51.05roving cans 84.48roving machines 84.45

Rowing apparatus, exercise 95.06Rowing boats 89.03Rubber —

Accelerators, prepared 38.12Apparel 40.15Balata 40.01Belts and belting, conveyor, elevator,

machinery or transmission 40.10Carpet, underlay 40.08Cord, vulcanised 40.07Cord, textile covered 56.04Dispersions 40.05Ebonite 40.17Elastic fabrics and trimmings Chs. 50 to 60Flooring and tiles 40.08Footwear 64.01, 64.02Gloves 40.15Gutta-percha 40.01Hard (ebonite and vulcanite) 40.17Hosepiping 40.09Hot-water bottles 40.14Hygienic and pharmaceutical articles 40.14Inflatable goods 40.16Inner tubes 40.13Latex, natural 40.01, 40.05Latex, synthetic 40.02, 40.05

29


Masterbatch 40.05Mats and matting 40.08, 40.16Natural, raw 40.01Parings 40.04Piping and tubing 40.09Plates, sheets or strip 40.05, 40.08, 40.17Profile shapes 40.08, 40.17Raw, natural 40.01Raw, synthetic 40.02Reclaimed 40.03Rods 40.06, 40.08, 40.17Roller covering for machinery 40.09Scrap 40.04, 40.17Seals, fluid and oil 40.16Solutions 40.05Stationery requisites 40.16Synthetic, raw 40.02Thread 40.06, 40.07Thread, textile covered 56.04Tyres 40.11, 40.12Vulcanite 40.17Waste 40.04, 40.17

Rubber-working machinery 84.77Ruches 61.17, 62.17Rucksacks 42.02Rugs —

Rugs (floor covering) Ch. 57Rugs (travelling) 63.01

Rum 22.08Rupture appliances 90.21Rushes (plaiting material) 14.01Rusks 19.05Rust preventatives 38.11Rye 10.02, 11.02, 11.03, 11.04Rye-grass seed 12.09


SSabres 95.06Saccharin —

Preparations —Containing foodstuffs 21.06Containing substances other than

foodstuffs 38.24Saccharin and its salts, without

additives 29.25Sachets —

scented 33.07textile 63.05, 63.07

Sacks, for the packing of goods,of woven textile material 63.05

Sacks (non-woven) plastic 39.23Saddlery 42.01Safes, base metal 83.03Safety glass 70.07Safety helmets 65.06Safety pins —


Safety razors 82.12Saffron 09.10Sago —

Flour and meal 11.06Prepared 19.03Starch 11.08

Sago and tapioca, substitute starches,prepared 19.03

Sailboards 95.06Sailboats 89.03Sails, textile 63.06Saithe (Coalfish) See FishSalad cream, mayonnaise and dressing 21.03Salad vegetables and roots Ch. 7


Salep flour and meal 11.06Salmon —

Live 03.01Fresh/chilled 03.02Frozen 03.03Dried, salted or in brine, smoked 03.05Canned, prepared or otherwise preserved 16.04

Salt 25.01Salts of metallic acids 28.41Sandals 64.02, 64.03, 64.04, 64.05Sandblasting machines, including nozzles 84.24Sanding tools 84.65, 84.67Sands, natural 25.05Sandstone, crude 25.16Sanitary towels, of textile wadding 96.19Sanitary towels, of cellulose wadding 96.19Sanitary ware —

Aluminium 76.15Ceramic 69.10Copper 74.18Iron or steel 73.24Plastics 39.22

Sanitary ware (ceramic) making machinery 84.74Sansevieria (Bowstring hemp) 53.05Sardines See FishSashes 61.17, 62.17Satchels 42.02Sateens, cotton 52.08 to 52.12Satellites 88.02Satellite launch vehicles 88.02Satellite television receivers 85.28Satins 50.07Saucepans, aluminium 76.15Saucepans, of iron and steel 73.23Saucepans, copper 74.18Sauces, spicy 21.03


Sausage casings of plastics 39.17Sausages 16.01Saw blade blanks 82.02Saw blades, for hand or machine saws 82.02Sawdust 44.01Sawing machines —

Metal working 84.61Wood working 84.65

Saws (non-mechanical) 82.02Saws, surgical 90.18Scabbards for side-arms 93.07Scaffolding, of iron or steel 73.08Scales 84.23, 90.16Scallops 03.07Scandium 28.05Scandium compounds 28.46Scanner, computer 84.71Scanning electron microscopes 90.12Scarves 61.17, 62.14Scent sprays, empty 96.16Scented sachets 33.07Schappe 50.03Scheelite 26.11School compasses 90.17Schumacks rugs 57.02Scissors 82.13Scooters —

Adult 87.16Children only 95.03

Scooters, mobility 87.03Scooters, motor 87.11Scouring preparations 34.05Scramblers 85.43Scrap metal See under Constituent metalScraper machines, earth, self-propelled 84.29Scrapers (hand tools) 82.05


Screening machinery, mineral 84.74Screening, woven wire, aluminium 76.16Screening, woven wire, copper 74.19Screens for projectors 90.10Screw cutting machines, metal working 84.59Screwdrivers, hand 82.05Screwhooks and rings, iron or steel 73.18Screws, copper 74.15Screws, iron or steel 73.18Screws, nickel 75.08Sculptures, original 97.03Scythes 82.01Sea salt 25.01Sealing wafers of cereal four 19.05Sealing waxes 32.14, 34.04Seals and plombs, base metal 83.09Seal meat 02.08Seals, rubber 40.16Searchlight lorries 87.05Searchlights 94.05Seasonings, mixed 21.03Seat belts 87.08Seat sticks 66.02Seats (including aircraft and vehicle)

and parts thereof 94.01Seaweed, raw 12.12Secateurs 82.01Sections —

Aluminium 76.04Copper 74.07Iron or steel 72.16, 73.01Iron or steel of stainless steel 72.22Iron or steel of other alloy steel 72.28Lead 78.03Magnesium 81.04Nickel 75.05


Tin 80.03Zinc 79.04

Seed cleaning machines 84.33Seed distributors 84.32Seeds —

Cereal Ch. 10For carving 14.04Leguminous vegetable 07.13Oil Ch. 12Spice 09.09Vegetable, other than leguminous 12.09

Seismographs 90.15Seismometers 90.15Seger cones 38.24Segway 87.11Selenates 28.42Selenium 28.04Selenium pigment colours 32.06Semen 05.11Semi-conductor machines and apparatus

(for) —assembly of semiconductor devices

or electronic integrated circuits 84.86inspecting semiconductor wafers or

devices or for inspecting photomasksor reticles used in manufacturingsemiconductor devices 90.31

lifting, handling, loading orunloading of boules, wafers,semiconductor devices, electronicintegrated circuits and flatpanel displays 84.86

manufacture of semiconductor boules orwafers, semiconductor devices,electronic integrated circuits or flatpanel displays 84.86

30


manufacture or repair of masks and reticles 84.86measuring or checking semiconductor

wafers or devices 90.30Semi-conductor devices 85.41, 85.42Semolina 11.03Sensitised paper, paperboard and cloth 37.03Sensitised plates —

Unexposed 37.01Exposed but not developed 37.04

Sensors 90.31Separating machines, mineral 84.74Servers —

File, for digital processing 84.71For data transmission 84.71

Serviettes, paper 48.18Servo-brakes 87.08Servomotors 84.12, 85.01Sesamum oil 15.15, 15.18Sesamum seed 12.07Set-top boxes with a hard disc drive 85.28Set-top boxes without a hard disc drive 85.28Sewing machines and furniture therefor 84.52Sewing machines for book-binding 84.40Sewing thread —

of cotton 52.04(See Note 5 to Section XI)

of man-made filaments 54.01(See Note 5 to Section XI)

of man-made staple fibres 55.08(See Note 5 to Section XI)

Shafts, transmission, for machinery 84.83Shale 27.14, 32.06Shampoos 33.05Shank tools 82.07Shantung 50.07Shaper tools 82.07


Shaping machines, metal working 84.62Share, stock and bonded certificates 49.07Sharpening wheels, discs, etc 68.04Sharps 23.02Shave hooks 82.05Shavers, electric —

Blades, cutting plates and heads 85.10Complete and other parts 85.10

Shavers, non-electric, including parts 82.12Shaving cream 33.07Shawls, scarves, mufflers, mantillas,

veils and the like —Other than knitted or crocheted 62.14Knitted or crocheted 61.17

Shearing machines (metal working) 84.62Shears, grass 82.01Shears, metal cutting (hand tools) 82.03Shears, tailors’ 82.13Sheath, contraceptives, rubber 40.14Sheep 01.04Sheep shearers (machinery) 84.36Sheets (bed linen) 63.02Sheets, metal —

Aluminium 76.06Copper 74.09Iron or steel 72.08 to 72.10Iron or steel of stainless steel 72.19Iron or steel of other alloy steel 72.25Lead 78.04Magnesium 81.04Nickel 75.06Tin 80.04Zinc 79.05

Sheets, plastics 39.18, 39.19, 39.20, 39.21Sheets, rubber 40.05, 40.08, 40.17Sheets, tiles, etc of asbestos-cement 68.11


Shellac 13.01Shellfish 03.06, 03.07, 16.05Shelling machines 84.33, 84.38Shells, artillery 93.06Shells, sea 05.08Shelves and shelving (furniture)

floor standing/wall mounted 94.03Sherry 22.04Shingle 25.17Shin-guard 95.06Ships 89.01 to 89.06Ships’ biscuits 19.05Ships’ bottom compositions 32.08, 32.10Ships for breaking up 89.08Ships’ propellers 84.87Ships’ spare parts

Classified to appropriate Chapter. Not to Ch. 89Shirt blouses 61.06, 62.06Shirts —

men’s or boy’s knitted or crocheted 61.05men’s or boy’s other than knitted

or crocheted 62.05Shock absorbers 87.08, 87.09, 87.14, 87.16Shoddy 51.04Shoe brakes 87.08Shoe horns, of shell 96.01Shoe horns, of metal 82.05Shoe-cleaning kits, travel 96.05Shoes 64.02, 64.03, 64.04, 64.05Shopping bags 39.23, 42.02Shopping trolleys 87.16Shorts (other than swimwear) —

men’s and boy’s knitted or crocheted 61.03men’s and boy’s other than knitted

or crocheted 62.03women’s or girl’s knitted or crocheted 61.04


women’s or girl’s other than knittedor crocheted 62.04

Shotguns 93.03Shot, iron or steel 72.05Shot, lead (for ammunition) 93.06Shoulder pads 40.15, 61.17, 62.17Shovels 82.01Shower gel 34.01Showers (electric) 85.16Shredding machines (paper) 84.72Shrimps 03.06, 16.05Shrubs 06.02Shuttles, textile machine

(except sewing machine) 84.48Siam jute 53.03Sickles 82.01Sida 53.03Side-arms (bayonets, swords, etc) 93.07Side-cars 87.11Side delivery rakes 84.33Sieves, hand 96.04Sieving, woven wire, aluminium 76.16Sieving, woven wire, copper 74.19Sight-testing apparatus 90.18Sign-plates, base metal, complete 83.10Signal generators 85.43Signalling equipment, electric 85.12, 85.30, 85.31Signalling equipment, electro-mechanical 86.08Signalling equipment, mechanical,

non-electric 86.08Signalling whistles, etc 92.08Silica gel 28.11Silicates 28.39Silicates, double or complex 28.42Siliceous fossil meals and earths 25.12Silicides 28.50


Silicon 28.04Silicon alloys and products (including

transistors) 38.18, 38.24, Ch. 72, 85.41Silicones in primary forms 39.10Silk —

Bolting cloth 59.11Cocoons, suitable for reeling 50.01Cocoons, unsuitable for reeling 50.03Fabrics, knitted 60.01, 60.02Fabrics, woven 50.07Narrow woven fabrics 58.06Noils 50.03Pulled or garnetted rags 50.03Raw (not thrown) 50.02Waste 50.03Yarn 50.04 to 50.06

Silk-worm gut 50.06Silkgrass 53.05Sillimanite 25.08Silver —

Anodes 71.15Chemicals 28.43Coin 71.18Jewellery, gem set or not 71.13Ore 26.16Plated wares —

Cutlery 82.11, 82.14, 82.15Domestic wares, copper 74.18Domestic wares, iron or steel 73.23Domestic wares, zinc 79.07Ornamental 83.06

Silversmiths wares, other than jewellery 71.14Unwrought or semi-manufactured 71.06Waste and scrap 71.12Wire 71.06


Simulators —flight 88.05others 85.43

Sinews 05.11Sinks —

Ceramic 69.10Iron or steel 73.24Plastics 39.22

Sintered metal carbide tools 82.07Sirens, electric 85.31Sisal —

Not spun 53.05Rope, twine 56.07Yarn 53.08

Sizing additives and agents 38.09Sizing machines 84.45, 84.51Skate boards 95.06Skates 95.06Skating boots —

with skates attached 95.06without skates Ch. 64

Skin care preparations 33.04Skins —

Bird 05.05, 67.01Fur, raw 43.01Other, raw 41.01, 41.03, 42.02Waste 05.11

Skip hoists 84.28Skipping ropes 95.03Skirts and divided skirts —

women’s and girl’s knitted or crocheted 61.04women’s and girl’s other than knitted

or crocheted 62.04Skirts, textile 61.04, 62.04Skis (snow) 95.06

31


Ski suits —Knitted or crocheted 61.12Other than knitted or crocheted 62.11

Skylight frames, zinc 79.07Slag (iron and steel) 26.18, 26.19Slag wool 68.06Slate, crude 25.14Slate, worked, and articles thereof 68.03Slates, drawing 96.10Sleepers, railway or tramway, of wood 44.06Sleeping bags (filled) 94.04Sleeves, clothing 61.17, 62.17Slide fasteners – zips 96.07Slide projectors 90.08Slings, wire, iron or steel 73.12Slippers 64.02 to 64.05Slips, plant 06.02Slips, underwear 61.08, 62.08Slotting machines, metal working 84.61SMART cards, with (micro) chip 85.23SMART card readers 84.71Smocks 61.14, 62.11Smoke alarms 85.31, 90.22, 90.27Smoke detectors 85.31, 90.22, 90.27Smoothing irons, electric 85.16Snails, other than sea snails 03.07Snap fasteners (for clothing, household

linen, etc) 96.06Snoods 65.05Snorkles 95.06Snow 22.01, 28.11Snow, imitation 95.05Snow-ploughs —

Self propelled 87.05Not self propelled 84.30

Snow-skis 95.06


Snuff 24.03Snuff boxes, of iron or steel 73.26Soap, soap flakes and powders 34.01Soap substitutes 34.02Soapstocks 15.22Socket sets 82.04Sockets electrical 85.35, 85.36Socket spanners 82.04Socks 61.15, 62.17Soda ash 28.36Sodium bicarbonate

(Bicarbonate of soda) 28.36, 30.04Sodium chloride 25.01Sodium nitrate 31.02, 31.05Softboard 44.11Software 85.23Soft soap 34.01Soft toys 95.03Soil heating apparatus, electric 85.16Solar cells 85.41Solder —

Base metal, coated or cored with fluxmaterial 83.11

Predominately of lead 78.01, 78.03Predominately of tin —

Cast sticks 80.01Wire 80.03

Predominately of aluminium 76.01, 76.04, 76.05Soldering machines and apparatus, electric 85.15Solubles —

Fish 23.09Marine mammal 23.09

Solvents, composite, organic for varnish, etc 38.14Soot removers 84.04


Sorbitol —Chemically defined 29.05Other 38.24

Sorghum tops 14.03Sorghums, including grain sorghum 10.07Sorting boxes, office, of base metal 83.04Sorting machines —

Coin 84.72Mineral 84.74Punched-card 84.71

Sou’westers 65.05Sound amplifier sets 85.18Sound cards for computers 84.71Sound recorders 85.19Sound recorders and reproducers 85.19Sound recording and reproducing apparatus,

combined with a radio receiver 85.27Sound reproducers 85.19Sound track, exposed and developed,

cinematographic 37.06Soups 21.04Sowing machinery 84.32Soya bean cake and meal 23.04Soya bean flour (non-defatted) 12.08Soya bean oil 15.07, 15.16, 15.18Soya beans 12.01Spa baths 90.19Spa waters 22.01Spa waters (flavoured) 22.02Space heaters, electric 85.16Spade-terminals 85.36Spades 82.01Spaghetti 19.02Spangles, base metal 83.08Spanners 82.04Spark erosion machines, metal working 84.56


Spark ignition (petrol) engines 84.07Sparking plugs for internal combustion

engines 85.11Spats 64.06Specific gravity apparatus —

balances 90.16bottles 70.17, 90.25hydrometers 90.25

Spectacle cases 42.02Spectacle and goggle frames, etc 90.03Spectacle lenses, unmounted 90.01Spectacles and goggles 90.04Spectrographs 90.27Spectrometers 90.27Spectrophotometers (photo-electric) 90.27Spectrum analysers 90.30Speed camera detectors 85.12Speed indicators 90.29Speiss, nickel 75.01Spent catalytic converters 26.20Spent oxide 38.24Sperm oil 15.04Spermaceti 15.21Spices 07.09, Ch. 9Spider silk Ch. 50Spiegeleisen 72.01Spikes, iron or steel, for sports footwear 64.06Spinach See Vegetables, edibleSpin dryers 84.21Spindles and spindle flyers, textile 84.48Spinning machines, textile 84.45Spirit, petroleum and white 27.10Spirits —

Beverages 22.08Methylated and neutral 22.07Of turpentine 38.05


Perfumed 33.03Splints and other fracture appliances 90.21Split peas 07.13Spokeshaves 82.05Sponge iron or steel —

Not in powder form 72.03Sponge iron powder 72.05Sponges —

Natural 05.11Plastics 39.24

Spools for spinning and weaving, ofiron or steel 73.26

Spools, of paper 48.22Spools, of turned wood 44.21Spools for film, tape, etc, of plastics 39.23Spools, typewriter, loaded 96.12Spoons 82.15Sporting guns, rifles and carbines 93.03Sports shoes Ch. 64Sports shoes, leather 64.03Spotlights (non-focusing) 94.05Sprats (brisling) See FishSpraying equipment, including spray guns 84.24Spraying lorries 87.05Sprays, scent and toilet, empty 96.16Spreading machines —

asphalt, cement, etc 84.79manure 84.32slurry 84.32, 87.16textile 84.56

Springs (inner units for mattresses, etc) 94.04Spring washers, of iron or steel 73.20Springs and leaves for springs, iron or steel 73.20Springs, combination (mattress supports) 94.04Springs, copper 74.16Springs, upholstery and mattress (single) 73.20


Sputtering machines (See semi-conductor apparatus)Squeegees 96.03Squid 03.07, 16.05Stabilising valves 85.40Stacking machines (not self-propelled) 84.25Stages—

diving 95.06floating 89.07specimen 90.11, 90.12

Stain removers 27.10, 34.05, 38.14, 38.24Stair lifts 84.28Stamp cancelling machines 84.72Stamp impressed paper 49.07Stamp vending machines, automatic 84.76Stamping foils 32.12Stamps, date and similar, hand-operated 96.11Stamps, postage, revenue etc 49.07Stamps (postage, revenue) philatelic 97.04Standard lamps 94.05Standard trees 06.02Stands (floor standing furniture) 94.03Stannates 28.41Staples, in strips, of base metal 83.05Staples, other, of iron or steel 73.17Stapling machines 84.72Starch glues 35.05Starch, soluble or roasted 35.05Starches 11.08Starting equipment, electric, for internal

combustion engines 85.11Static converters 85.04Station wagons and estate cars 87.03Stationery —

Glassware 70.13Paper 48.17, 48.20, 48.23Paper clips, base metal 83.05

32


Pencils 96.08, 96.09Pens 96.08Staples, base metal, in strips 83.05

Stators 84.06, 84.10, 84.11, 85.03Statues, original works of art 97.03Statuettes, base metal 83.06Staves, wood, finished or unfinished 44.16Steam and other vapour generating boilers 84.02Steam and vapour power units 84.06Steam blasting machines 84.24Steam engines with self-contained boilers 84.06Steam turbines 84.06Stearic acid —

Chemically defined 29.15Industrial 38.23

Stearin(e) 15.03Stearin, moulded or carved 96.02Steatite, natural 25.26Steers 01.02Stems for grafting and budding 06.02Stencil correctors (retail) 38.24Stencil duplicator, digital 84.72Stencils (paper) 48.16Stencils (plastic) 39.26Sterilising equipment 84.19Stereo cameras 90.06Stethoscopes 90.18Sticks, seat and walking 66.02Sticks, wood, roughly trimmed 44.04Stiffeners (footwear) 64.06Stiffening agents 38.09Stilettos, embroidery, iron or steel 73.19Stillingia oil 15.15, 15.16, 15.18Stitch-bonded fabric 56.02, Ch. 60Stock, share and bond certificates 49.07Stockings 61.15, 62.17


Stocks, fruit 06.02Stocks, rose 06.02Stoles (furskin) 43.03Stomachs, animal 05.04Stone, articles of Ch. 68Stone, crushed or broken 25.17Stone-working machinery 84.56, 84.64Stop clocks 91.03, 91.05Stop watches 91.01, 91.02Stoppers —

Agglomerated cork 45.04Base metal, for bottles, etc 83.09Natural cork 45.03

Storage bins and racks (floor standing) 94.03Storage heater bricks, ceramic 69.14Storage units, computer 84.71Storage water heaters, non-electric 84.19Storax, crude 13.01Stoves, domestic, non-electric, iron or steel 73.21Stranded wire —

Aluminium 76.14Copper 74.13Iron or steel 73.12

Straw —Agglomerated blocks, etc with mineral binder68.08Cereal 12.13Cleaned, bleached or dyed 14.01Envelopes for bottles 46.02Imitation, of man-made fibres 54.04, 54.05Pulp 47.06

Straw and fodder presses 84.33Streptomycin 29.41, 30.03, 30.04Strimmers 84.67String or cord grass trimmers —

With self contained electric motor 84.67With self contained non-electric motor 84.67


String musical instruments 92.01, 92.02Strip —

Aluminium 76.06Copper 74.09Iron or steel 72.11, 72.12Iron or steel of stainless steel 72.20Iron or steel of other alloy steel 72.26Lead 78.04Magnesium 81.04Nickel 75.06Plastics 39.19, 39.20, 39.21Rubber 40.05, 40.08, 40.17Tin 80.04Zinc 79.05

Stroboscopes 90.29Strong-boxes, base metal 83.03Strong-rooms, linings and doors,

base metal 83.03Strontianite 25.30Strontium oxide, hydroxide and peroxide 28.16Structures and parts thereof, aluminium

(other than prefabricated buildings) 76.10Structures and parts thereof, iron or steel

(other than prefabricated buildings) 73.08Studs, fastening, (for clothing, household

linen, etc) 96.06Studs for sportswear 64.06Studs other, of iron or steel

(except copper headed) 73.17Styli, gramophone 85.22Stylographic pens and parts 96.08Styrene butadiene rubber 40.02Styrene 29.02Submarine 89.06Suction hose, rubber 40.09Sugar beet and sugar cane 12.12


Sugar boilers 84.19Sugar confectionery machinery 84.38Sugar making and refining machinery 84.38Sugar(s) —

Beet and cane, solid 17.01Chemically pure 17.01, 17.02, 29.40Confectionery, not containing cocoa 17.04Flavoured or coloured,

not containing cocoa 17.01, 17.02Invert 17.02, 21.06Sucrose 17.01, 21.06Syrups 17.02, 21.06

Suitcases 42.02Suits and ensembles —

men’s or boy’s knitted or crocheted 61.03men’s or boy’s other than knitted

or crocheted 62.03women’s or girl’s knitted or crocheted 61.04women’s or girl’s other than knitted

or crocheted 62.04Sulphamates 28.42Sulphates and persulphates,

inorganic Ch. 31, 28.33, 28.42Sulphides and polysulphides of metals 28.30Sulphides of non-metals 28.13Sulphite lye 38.04Sulphite turpentine 38.05Sulphites of metals 28.32Sulphonamides 29.35, 30.03, 30.04Sulphoxylates 28.31Sulphur—

Candles, bands and wicks 38.08Sublimed, precipitated, colloidal 28.02Other 25.03

Sulphonitric acid 28.08Sulphuric acid 28.07


Sulphuric esters and their salts 29.20Sultanas 08.06Sultones and sultams 29.34Sunblinds, textile 63.03, 63.06Sunflower seed 12.06Sunflower seed cake and meal 23.06Sunflower seed oil 15.12, 15.16, 15.18Sunglasses 90.04Sunn hemp 53.03Sunscreen 33.04Sunshine recorders 90.15Suntan preparations 33.04Sun umbrellas 66.01Super-heated water boilers 84.02Super-heaters 84.04Suppressors 85.35, 85.36Surfacing preparations (non-refractory) 32.14Surfboards 95.06Surge suppressors 85.35, 85.36Surgical belts and trusses 90.21Surgical furniture 94.02Surgical instruments and appliances 90.18Surgical ligatures and sutures, sterile 30.06Surplices 61.14, 62.11Surveying instruments (non-electrical) 90.15Suspenders and suspender belts 62.12Suspensory bandages 62.12Swaging machines 84.63Swath turners 84.33Swedes 12.14Sweep generators 85.43Sweepers—

carpet 96.03road 84.79, 87.05

Sweetbreads (edible offal) 02.06Sweet corn Ch. 7, Ch. 20


Sweet fat 21.06

Sweet potatoes, fresh, chilled, frozenor dried 07.14

Sweets, boiled 17.04

Sweets, sugarless, containing syntheticsweetening agents 21.06

Swimwear —

Knitted or crocheted 61.12

Other than knitted or crocheted 62.11

Swine 01.03

Swings, fairground 95.08

Swipe cards, magnetic 85.23

Swipe cards, with (micro) chip(SMART card) 85.23

Switchboards —

Telephonic 85.17

Other 85.37

Switches, electrical 85.35, 85.36

Switches, time 91.07

Swivels and swivel hooks for all purposes,of iron or steel 73.26

Swords 93.07

Synchros 85.01

Synchrotrons 85.43

Synthetic organic dyestuffs 32.04

Synthetic organic tanning substances 32.02

Synthetic or reconstructed precious andsemi-precious stones 71.04

Synthetic rubber 40.02

Syringes 40.14, 84.24, 90.18

Syringes, nozzles 70.17

33


TTable glassware 70.13Table jelly crystals, powders and squares 21.06Table lamps 94.05Table linen 63.02Tables, billiard and bagatelle 95.04Tables (furniture) 94.03Tables, table tennis 95.06Tableware, ceramic 69.11, 69.12Tableware, plastics 39.24Tableware, wood 44.19Tacheometers 90.15Tachometers 90.29Tackle 95.07Tacks, copper 74.15Tacks, iron or steel 73.17Taffeta 50.07, 59.07Tags, indexing, of base metal 83.05Tailors’ chalks 96.09Tailors’ dummies 96.18Talc, natural 25.26Talcum powders 33.04Tall oil 38.03Tall oil, fatty acid 38.23Tallow 15.02Tallow oil 15.03Tangarines, fresh or dried See Fruit, edibleTanks, aluminium 76.11, 76.12Tanks (armoured fighting vehicles) and

parts 87.10Tanks, copper 74.19Tanks, vats, etc, iron or steel 73.09, 73.10Tanning extracts, vegetable 32.01Tanning, raw vegetable material for 14.04Tanning substances, synthetic 32.02Tannins (tannic acid) 32.01


Tantalum 81.03Tantalum ores and concentrates 26.15Tape —

Decks, instrumentation 85.43Decks, sound 85.19Players 85.19Recorders 85.19Recorders and reproducers combined

with radio receivers 85.27Recorders and reproducers, sound 85.19Recorders, instrumentation 85.43Rubberised textile 59.02, 59.06Self-adhesive (pressure sensitive),

paper-based 48.11, 48.23Self-adhesive, of plastics 39.19Woven textile, narrow 58.06

Tape loading systems for automatic dataprocessing machines, automatic 84.71

Tapers 34.06Tapes; cassette, computer, recording,

video 85.23Tapestries —

Hand-made 58.05Other —

Cotton 52.08 to 52.12Man-made filaments 54.07, 54.08Man-made staple fibres

(discontinuous) 55.12 to 55.16Tapioca and substitutes 19.03Tapping machines 84.59Taps, for boilers, pipes, tanks etc 84.81Tar 27.06Tar sands 27.14Tarpaulins —

Plastics 39.20, 39.21, 39.26Textile 63.06


Tartaric acid 29.18Tassels, textile 58.08Tatting lace 58.04Taximeters, non-electric 90.29Tea 09.02Tea, extracts, essences and concentrates 21.01Tea makers, electric 85.16Tea processing machinery 84.79Teats, rubber 40.14Tedders, hay 84.33Tees, golf 95.06Teeth, artificial 90.21Telegraphic poles, wood 44.03Telemetering instruments and apparatus 90.30Telephone answering machines 85.19Telephone, mobile 85.17Telephone sets 85.17Teleprinters 85.17Telescopes 90.05Telettes 50.03Television —

Cabinets and cases 85.29Camera tubes 85.40Cameras 85.25Picture tubes 85.40Receivers 85.28(video) recorders and reproducers,

image and sound 85.21Relay links 85.25Transmitting apparatus 85.25Tuners 85.28

Television games 95.04Television tuner cards for computer 85.28Tellurium 28.04Telphers (aerial transporters) 84.28Temperature controllers (thermostats, etc) 90.32


Teneriffe lace 58.04Tendons 05.11Tennis racket head covers 39.26, 63.07Tennis requisites, except clothing 95.06Tents, textile 63.06Terminals and terminal strips 85.35, 85.36Terpenic by-products of essential oils 33.01Terry fabrics, woven 58.02Testing instruments Ch. 90Tetracycline 29.41Tetraethyl-lead 29.31Thallium 81.12Theatres, travelling 95.08Theatrical scenery, textile 59.07Theobromine 29.39Theodolites 90.15Thermionic valves and tubes 85.40Thermo-copying apparatus 84.43Thermocolorimeters 90.27Thermocouples 85.03, 85.06, 85.48, 90.33Thermometers 90.25Thermostats and thermo-regulators —

Electrical 90.32Mechanical (including those with

electrical triggering device) 90.32Thespesia 53.03Thick-film circuits 85.34Thimbles 73.26Thin-film circuits 85.34Thinners, composite, organic for varnish,

etc 38.14Thiosulphates 28.32Thorium 28.44Thorium compounds 28.44Thorium ores and concentrates 26.12Thread cutting machines, metal working 84.59


Threading dies and taps 82.07Threshing machines 84.33Throwing machines, textile 84.45Thyme 09.10Thyratrons 85.40Thyristors 85.41Tibetan goat hair 51.02Tic beans 07.13Ticking, cotton woven fabric 52.08 to 52.12Ties —

clips and pins 71.13, 71.17, 73.19furskin 43.03leather 42.03textile 61.17, 62.15

Ties, bow ties and cravats —Knitted or crocheted 61.17Other than knitted or crocheted 62.15

Tien-tsin 53.03Tights 61.15Tile hangers, of iron or steel 73.26Tile-making machinery 84.54Tiles —

Agglomerated cork 45.04Carpet Ch. 57Ceiling, plastics 39.20, 39.26Cement or concrete 68.10Ceramic —

Of siliceous fossil meals or earth 69.01Refractory 69.02Roofing 69.05Paving, hearth and wall, unglazed 69.07Paving, hearth and wall, glazed 69.08Flooring, plastics 39.18Rubber 40.08, 40.16

Time recording apparatus 91.06Time recorders 91.06


Time registers 91.06Time switches 91.07Timothy grass seed 12.09Tin —

Dross 26.20Flue, dust 26.20Ingots 80.01Ores and concentrates 26.09Ornaments 83.06Stoppers, bottle caps, etc 83.09Waste and scrap 80.02

Tin alloy solder, soft, in cast forms 80.01Tinmen’s snips 82.03Tin plate of iron or steel 72.10, 72.12Tinned iron or steel —

Articles of domestic ware 73.23Casks, drums, boxes, cans and similar

containers 73.10Hollow ware 73.23

Titanates 28.41Titanium 81.08Titanium ores and concentrates 26.14Titanium oxides 28.23Tissue —

facial 48.18human or animal 30.01tissue stock 48.03webs of cellulose fibres 48.03

Toasters 85.16Tobacco —

Chewing 24.03Manufactured 24.02, 24.03Smoking 24.03Unmanufactured 24.01

Tobacco machinery 84.78

34


Tobacco pouches of leather,plastics or textile 42.02

Tobacco-seed oil 15.15Toffees, not chocolate covered 17.04Toilet —

Brushes 96.03Cases of leather, plastics sheeting

or textile 42.02Linen, textile 63.02Pads and puffs 96.16Preparations 33.05, 33.06, 33.07, 34.02Soap 34.01Toilet sprays, empty 96.16Water 33.03

Toluene 27.07, 29.02Tuluol 27.07Tomatoes See Vegetables, edibleTomato juice

(dry weight content under 7%) 20.09Tomato juice

(dry weight content 7% or more) 20.02Tomato ketchup 21.03Tomato pulp, paste and puree 20.02Toner 37.07Tongues —

Fresh, chilled or frozen 02.06Salted, in brine, dried or smoked 02.10

Tonquin (tonka) beans 12.11, 12.12Tool cases of leather, vulcanised fibre,

plastics sheeting, textile or paperboard 42.02Tool handles, wood 44.17Tool holders, for machine-tools 84.66Tool sticks, tips and plates (unmounted)

of sintered metal carbide 82.09


Tools —Agricultural and horticultural hand tools 82.01Electrical hand tools 84.67Interchangeable for hand or machine

tools 82.07Pneumatic, hydraulic, or with

non-electric motor hand tools 84.67Other hand tools 82.03 to 82.05Saws, non-mechanical and saw blades 82.02Wooden tools without metal working

parts (see also machines andmachinery) 44.17

Tooth brushes 96.03Toothbrushes (electric) 85.09Tooth segments, for circular saws 82.02Toothpaste or powder 33.06Topographical plans 49.05Torches (portable hand held), electric 85.13Torpedoes 93.06Torque wrenches 82.04Tortoise-shell, unworked 05.07Tortoise-shell, worked 96.01Tossa 53.03Touch screens 84.71Tow, man-made fibres 55.01, 55.02Towelling, Terry 58.02Towels, paper 48.18Towels, sanitary, of textile fibres 96.19Towels, sanitary of cellulose wadding 96.19Towels, textile 63.02Towing ropes 56.09Toys Ch. 95Tracing cloth 59.01Tracing paper 48.06


Track suits —other than knitted or crocheted 62.11knitted or crocheted 61.12

Traction motors, electric 85.01Tractor digger combinations 84.30Tractor shovels 84.29Tractors —

Railway station platform type 87.09Other 87.01

Trade lists, printed 49.11Traffic control equipment 85.30Tragacanth, gum 13.01Trailers and parts 87.16Trainers 64.02, 64.03, 64.04Tram yarns 50.04Transducers (Ultrasonic) 84.79Transfers (decalcomanias) 49.08Transformers, electric 85.04Transistors 85.41Translators, language —

With calculator, pocket size 84.70Without calculator 85.43

Transmission bands, belts and beltingSee Belts and belting

Transmission parts for motor vehicles 87.08Transmission shafts, for machinery 84.83Transparent wrapping (cellulose) 39.20Transponders 85.26Travel clocks 91.03, 91.05Travel sets 96.05Travel literature 49.01, 49.11Travelling rugs 63.01Travelling wave tubes 85.40Travertine, worked, and articles thereof 68.02


Trays —For domestic use —

Iron or steel 73.23Plastics 39.24Wooden 44.19

For office use —Base metal 83.04Plastics 39.26Wooden 44.21

Treads, rubber tyre, interchangeable 40.12Trees 06.02Trefoil seed 12.09Tricycles, toy 95.01Tripods, cameras 90.06Trimmers, grass etc —

String or cord, with self containedelectric motor 84.67

With interchangeable attachments, withself contained non-electric motor 84.67

Trimming and cutting machinery for paperor paperboard 84.41

Trimmings, textile, ornamental, in the piece 58.08Tripolite (not activated) 25.12Trolleys, domestic (furniture) 94.03Trolleys, not mechanically propelled,

and parts 87.16Trolleys, railway track inspection,

mechanically propelled 86.04Trophies —

animal carving materials 96.01base metal 83.06ceramics 69.13plastic 39.26precious metal 71.14

Trousers, textile 61.03, 61.04, 62.03, 62.04Trout See Fish


Trucks —Dump 87.04Fork-lift 84.27Hand, not mechanically propelled 87.16Platform 87.09Railway, mechanically propelled 86.03Works, without lifting equipment 87.09

Truing wheels, discs, etc 68.04Truncheons 93.04Trunks, travelling 42.02T-shirts 61.09Tsinglee garden canes 14.01Tube forming machines, metal working 84.63Tubers and tuberous roots 06.01Tube and pipe fittings —

of copper 74.12of iron or steel 73.07of aluminium 76.09of lead 78.05of magnesium 81.04of nickel 75.07of tin 80.06of zinc 79.06

Tubes, aluminium 76.08Tubes and fittings, metal —

Coated or cored with flux material forsoldering, welding, etc of base metal 83.11

Iron or steel 73.03 to 73.07Lead 78.05Magnesium 81.04Tin 80.06Zinc 79.06

Tubes, other kinds —Ebonite 40.17Inner, rubber 40.13Radio and television 85.40


Thermionic, cathode, etc 85.40Tubes, pipes and blanks therefor —

Copper 74.11Iron or steel 73.03Lead 78.05Magnesium 81.04Nickel 75.07Tin 80.06

Tubes, plastics 39.17Tubing, flexible, base metal 83.07Tubing, textile 59.09Tubs, wood 44.16Tufting machines 84.47Tufts, prepared, for broom or brush

making 96.03Tugs 89.04Tulle 58.04Tulle-making machines 84.47Tumble dryers 84.21, 84.51Tuna (tunny), canned 16.04Tuna (tunny), other than canned See FishTuner cards, television 85.28Tung nuts 12.07Tung oil 15.15Tungstates 28.41Tungsten 81.01Tungsten ores and concentrates 26.11Tuning indicators 85.40Tuning forks 92.09Turbines, gas 84.11Turbines, steam 84.06Turbines, water 84.10Turbo chargers (for vehicles) 84.14Turbo-jets 84.11Turbo-propellers 84.11Turkeys See Poultry

35


Turning machines (lathes) 84.58, 84.65Turpentine 38.05Turtles’ eggs (edible) 04.10Tussah silk Ch. 50Tweezers 82.03Twine, scrap or worn out 63.10Twine, textile 56.07Twist drills 82.07Twisting machines, textile 84.45Typescripts 49.01, 49.11Typewriter ribbons 96.12Typewriters 84.69Typha 53.05Tyre cord fabric of high tenacity yarn of

nylon or other polyamides, polyestersor viscose rayon 59.02

Tyre-levers 82.05Tyre-making machinery 84.77Tyre moulds 84.80Tyre repair materials, rubber

(“camel-back”) 40.06Tyres, rubber 40.11, 40.12

UUgg boots 64.05Ultramarine blue 32.06Ultra-violet lamps 85.39Umbrellas —

Balcony or garden 66.01Other 66.01Parts (other than of textile material) 66.03

Umbrella tents 66.01Underlay, non-woven (carpets) 56.03Underwear —

Knitted 61.07, 61.08, 61.09Woven 62.07, 62.08


Uninterruptable power supply 85.04Unit head machines 84.59Uranium and its compounds 28.44Urea 31.02Urns —

cooking with heating elements 84.19, 85.16decorative of iron or steel 83.06

VV-belts, rubber 40.10Vaccines 30.02Vacuum cleaners 85.08Vacuum flask inners, glass 70.12Vacuum fluorescent display tubes 85.40Vacuum pumps (not of glass) 84.14Valances 63.03Valenciennes lace 58.04Valve, electronic, making machinery 84.75Valves —

For boilers, pipes, tanks, etc 84.81For pneumatic tyres and inner tubes 84.81Inlet and exhaust, for internal

combustion piston engines 84.09Thermionic 85.40

Vamps 64.06Vanadates 28.41Vanadium 81.12Vanes 84.13, 84.14Vanilla 09.05Vanity-cases 42.02Vans, luggage, railway, not mechanically

propelled 86.05Vans, railway, mechanically propelled 86.03Vans, wagons and trucks, railway and

tramway 86.06Varicose veins stockings 61.15


Varnish removers 33.04, 38.14Varnishes (including edible

varnishes) 32.08, 32.09, 32.10Vases, of base metal 83.06Vats, including fermenting vats without

mechanical or cooling equipment —Aluminium 76.11, 76.12Copper 74.19Wood 44.16

Vats, tanks, etc, of iron or steel 73.09, 73.10Veal, fresh, chilled 02.01Veal, frozen 02.02Veal, canned, prepared or otherwise preserved

(including jellied veal) 16.02Veal, salted, in brine, dried or smoked 02.10Vegetable fibre, agglomerated, blocked,

panels, etc with mineral binder 68.08Vegetable glues 35.06Vegetable materials —

For brush making 14.03For carving, unworked 14.04For carving, worked 96.02For dyeing or tanning 14.04For plaiting 14.01For stuffing 14.02Saps and extracts 13.02

Vegetable oils Ch. 15Vegetable pitch 38.07Vegetable textile fibres (other than cotton) Ch. 53Vegetables, edible —

Dried Ch. 7Flour, meal and flakes of 11.06, 11.05Fresh Ch. 7Frozen Ch. 7, Ch. 20Juices (excluding tomato juice of a dry

weight content of 7% or more) 20.09


Prepared or preserved by vinegar oracetic acid 20.01

Provisionally preserved 07.11Otherwise prepared or preserved Ch. 20, 21.04

Vehicles, armoured fighting, and parts 87.10Vehicles, tanks (armoured fighting) 87.10Velveteen 58.01Vending machines, automatic 84.76Veneer sheets, wood 44.08Veneered particle board 44.12Venison, fresh, chilled or frozen 02.08Ventilators, non-mechanical, of iron or

steel 73.26Vermicelli 19.02Vermiculite, unexpanded 25.30Vermiculite, exfoliated 68.06Vermouths 22.05Vertical boilers 84.02Very pistols 93.03Vessels, hop decoction 84.19Vetches 12.14Veterinary furniture 94.02Veterinary instruments and appliances 90.18Veterinary medicaments 30.03, 30.04Viccuna hair 51.02Vices, clamps 82.05Video cameras 85.25Video conferencing systems 85.17Video disc players 85.21Video editing 85.43Video tuners 85.28, 85.29Video games, on cartridge 95.04Video games, on discs 85.23Videophones 85.17Video monitors 85.28


Video monitors with a digital visualinterface (DVI) connector 85.28

Video projectors 85.28Video tapes —

blank 85.23pre-recorded 85.23

Video-recorders 85.21Vine-tie grass 14.04Vinegar (including substitutes) 22.09Vinyl acetate 29.15Vinyl wall coverings (paper backed) 48.14Vinyl wall coverings (not paper backed) 39.18Viscosity improvers 38.11Viscometers 90.27Visual display units, for computers 84.71Vitamin supplements for animal feeding 23.09Vitamin food supplements 21.06Vitamin medicaments 30.03, 30.04Vitamins 29.36Vodka 22.08Voltage breakers 85.36Voltage regulators, automatic 90.32Voltmeters 90.30Vulcanite 40.17

WWadding, cellulose 48.03Wadding, pharmaceutical 30.05Wadding, textile 56.01Waffles and wafers 19.05Waistcoats —

knitted or crocheted not padded 61.10other than knitted or crocheted 62.11

Walker-Rollator 87.16Walking (zimmer) frames 66.02Walking-sticks 66.02


Wall coverings —Of plastic (backed, but not with paper) 39.18Of plaiting material, (paper-backed) 48.14

(See Ch. 48, Note 8)Of textile 59.03

(See Ch. 59, Note 3)Wallpaper, including washable wallpaper 48.14

(See Ch. 48, Note 8)Wallpaper —

Faced with cork 45.02, 45.04Faced with foil Section XV

Wallets of leather, plastics or textile 42.02Wallpaper base 48.02Walnuts, fresh or dried 08.02Warp drawing, sizing and tying machines 84.47Warping (textile) machines 84.47Warships 89.06Wash basins —

Aluminium 76.15Ceramic 69.10Copper 74.18Iron or steel 73.24Plastics 39.22

Wash boilers, non-electric, domestic, ofiron or steel 73.21

Washers, copper 74.15Washers, iron or steel 73.18Washers, of plastic 39.26Washers, of rubber 40.16Washing machines, laundry and textile 84.50Washing machines, mineral 84.74Washing preparations 34.02Waste —

Clinical 38.25Cork 45.01

36


Fibres —Cotton 52.02Man-made 55.05Silk 50.03Wool 51.03, 51.04Other See under constituent fibre

Glass 70.01Metal See under constituent metalPaper and paperboard 47.07

Waste-paper baskets, wire, of iron or steel 73.26Watch —

Cases, and parts of watch cases 91.11Glasses of plastics 39.26Glasses, other 70.15Movements, assembled 91.08Movements, unassembled 91.10Parts 91.14Straps 91.13

Watches 91.01, 91.02Watchmakers’ jewels 91.14Water —

Distilled or conductivity 28.51Mineral or aerated 22.01

Water filters, softeners and purificationequipment 84.21

Water gas generators 84.05Water heaters, instantaneous, or storage,

non-electric 84.19Water heaters, instantaneous or storage,

electric 85.16Water meters 90.28Watertube boilers 84.02Waterproofing additives for cement 38.24Waterproofing agents for leather 38.09Waterproofing machinery 84.51


Waterproofing preparations or cements(etc) 38.24

Water-repellent agents 38.09Waterway and maritime structures, of iron

or steel, non-floating 73.08Wattle bark extract 32.01Wattmeters 90.30Waxes —

Artificial 34.04Dental 34.07Insect 15.21Mineral 27.12Moulded or carved 96.02Prepared 34.04Sealing 32.14, 34.04Vegetable 15.21

WC seats of plastics 39.22Weapons (armaments) Ch. 93Weapons (guided missile) 93.06Weapons (guided missile) launcher 93.01Weaving machines 84.46Webbing slings, textile 63.07Webbing slings for rifles 93.05Webbing, textile, narrow woven 58.06Web-cam, for input to computers only 85.25Wedding veils 62.14Wedges (metal), for timber 82.01Weed-killers (herbicides) 38.08Weft winding machines 84.45Weighting machinery, including

weights 84.23, 90.16Welding appliances, gas-operated 84.68Welding electrodes of base metal,

coated or cored with flux materialof base metal 83.11

Welding flux etc 38.10


Welding machines and apparatus, electric 85.15Well-drilling machinery 84.30Wellingtons (boots) 64.01Wet cells 85.06Wetting agents 34.02Whale oil 15.04, 15.16, 15.18Whalebone 05.07Whalemeat 02.08Whalemeat extract 16.03Wheat 10.01, 11.01, 11.03Wheat flakes 19.04Wheat gluten 11.09Wheelbarrows (manual) 87.16Wheeled toys 95.03Wheels for motor vehicles 87.08Whelks 03.07, 16.05Whetstones 68.04Whey —

Whole, liquid 04.04Powder 04.04Preserved; partly or wholly

concentrated 04.04Whips 66.02Whisky 22.08Whistles 92.08White chocolate 17.04Whiting See FishWhiting (chalk) 25.09Wicks, sulphur-treated 38.08Wicks, textile 59.08Wickerwork articles, excluding

furniture 46.02Wide area network apparatus 85.17Wind-cheaters, wind jackets and


similar articles —men’s or boy’s knitted or crocheted 61.01men’s or boy’s other than knitted

or crocheted 62.01women’s or girl’s knitted or crocheted 61.02women’s or girl’s other than knitted

or crocheted 62.02Wigs 67.04Wild silk Ch. 50Willow, for basket-making 14.01Wilton carpets 57.02Wimples 61.17, 62.17Winches 84.25Wind turbines 8412, 8502Winders, mining machinery 84.25Winding machines, textile 84.45Winding wires and strip, electric, insulated 85.44Window frames, wooden 44.18Windows and window frames, aluminium 76.10Windows and window frames, iron or steel 73.08Windscreen wipers, electric 85.12Wine 22.04Wine lees 23.07Wine making machinery 84.35Winkles 03.07, 16.05Winnowing machines 84.33Wire —

Brushes 96.03Coated or cored with flux material for

soldering, welding, etc of basemetal 83.11

Fencing, of iron or steel 73.13Insulated —

Electric 85.44Winding, electric 85.44


Mesh —Cloth, fabric, gauze, mesh,

screening, sieving and woven,of iron or steel 73.14

Cloth, gauze, netting, etc of copper 74.14Fencing, grill netting, of iron or steel 73.14

Not electrically insulated —Aluminium, single strand 76.05Copper, single strand 74.08Iron or steel, single strand 72.17Iron or steel single strand of

stainless steel 72.23Iron or steel single strand of

other alloy steel 72.29Lead 78.03Magnesium 81.04Nickel 75.05Tin 80.03Zinc 79.04

Stranded, not electrically insulated —Aluminium 76.14Copper 74.13Iron or steel 73.12

Wire pellets of iron or steel 72.05Wire braided, hose, rubber 40.09Wire drawing or wire-working machine

tools 84.63Wire (stranded) manufacturing machinery 84.79Wolframite 26.11Women’s or girl’s —

blouses, shirts and shirt-blouses knittedor crocheted 61.06

blouses, shirts and shirt-blouses otherthan knitted or crocheted 62.06


overcoats, car-coats, capes, cloaks, anoraks(including ski jackets) wind-cheaters,wind-jackets and similar articles otherthan those in heading 61.04 knitted orcrocheted 61.02

overcoats, car-coats, capes, cloaks, anoraks(including ski-jackets) wind-cheaters,wind-jackets and similar articles otherthan those in heading 62.04 other thanknitted or crocheted 62.02

slips, petticoats, briefs, panties,nightdresses, pyjamas, neglige’s,bathrobes, dressing gowns, and similararticles, knitted or crocheted 61.08

singlets and other vests,knitted or crocheted 61.09

singlets and other vests, slips, petticoats,briefs, panties, nightdresses, pyjamas,neglige’s, bathrobes, dressing gowns,and similar articles, other thanknitted or crocheted 62.08

suits, ensembles, jackets, blazers, dresses,skirts, divided skirts, trousers, bib andbrace overalls, breeches and shorts(other than swimwear) knitted orcrocheted 61.04

suits, ensembles, jackets, blazers, dresses,skirts, divided skirts, trousers, bib andbrace overalls, breeches and shorts(other than swimwear) other thanknitted or crocheted 62.04

Wood —Blockboard 44.12Builders’ joinery and carpentry 44.18Cellular panels 44.18Charcoal 44.02

37


Chipboard (particle/board) 44.10Chips 44.01Continuously shaped

(tongued, grooved, etc) 44.09Densified 44.13Drawn 44.09Fibreboard 44.11Fibre, shavings, etc, agglomerated,

with mineral binders 68.08Flour 44.05Fuel 44.01Furniture Ch. 94Gun stock blocks 93.05Logs, other than fuel 44.03Marquetry 44.20Particle board 44.10Plywood 44.12Pulp 47.01 to 47.05Roughly squared 44.03Sawn lengthwise, sliced or peeled,

whether or not planed 44.07, 44.08Tableware and kitchenware 44.19Tar, creosote or naphtha 38.07Tools 44.17Waste 44.01Wool 44.05

Wood flooring 44.11, 44.12, 44.18Wood screws, iron or steel 73.18Wood-working machinery 84.65Wool grease 15.05Wool, iron or steel 73.23Wool, mineral 68.06Wool, sheeps’ or lambs’ —

Carded or combed 51.05Fabrics, knitted 59.06, Ch. 60Fabrics, woven 51.11, 51.12


Garnetted stock 51.04Noils 51.03Not carded or combed 51.01Tops (including cut or broken tops) 51.05Waste 51.03, 51.04Yarn —

Not put up for retail sale 51.06, 51.07Put up for retail sale 51.09

Word processing machines 84.69Work holders (including chucks) for

machine-tools 84.66Works, trucks not fitted with lifting or

handling machinery 87.09Workshops, mobile 87.05Workshops, railway vehicle 86.04Worms —

gears 84.83imitation, for fishing 95.07

Wormers (animal) 30.07Woven carpets 57.02Wrapping —

Paper 48.04, 48.05, 48.11Cling film 39.20

Wrapping machines 84.22Wrenches, tap 82.05Wrenches, (hand tools) 82.04Wringers, laundering, electrically operated 84.51Wringers, laundering, hand operated 84.51

XX-ray apparatus and appliances 90.22X-ray film —

Sensitised and unexposed, in the flat 37.01Sensitised and unexposed, in rolls 37.02

X-ray tubes 90.22Xylenes 27.07, 29.02


Xylenols 27.07, 29.07Xylole 27.07Xylophones 92.06

YYachts 89.03Yak hair 51.02Yarn —

Animal hair, other than sheeps’or lambs’ 51.08 to 51.10

Asbestos 68.12Chenille 56.06Cotton 52.04 to 52.07Flax (linen) 53.06Gimped 56.06Glass fibre 70.19Jute and other bast fibres (excluding flax,

true hemp and ramie) 53.07Loop wale 56.06Man-made filaments including

monofilaments 54.01 to 54.06Man-made staple fibres 55.08 to 55.11Metallised textile 56.05Of noil or waste silk 50.05Paper 53.08Sheeps’ or lambs’ wool —

Not put up for retail sale 51.06, 51.07Put up for retail sale 51.09

Silk, not for retail sale 50.04Silk, put up for retail sale 50.06

Yeast, autolysed 21.06Yeasts, natural 21.02Yoghurt —

Natural, including frozen 04.03With added flavouring or fruit,

including frozen 04.03


Drinking 04.03Yolk, egg 04.08Yttrium 28.05Yttrium compounds 28.46Yucca textile fibre 53.05

ZZimmer (walking) frames 66.02Zinc, building components 79.07Zinc, including alloys Ch. 79Zinc, ores and concentrates 26.08Zinc oxide 28.17Zinc peroxide 28.17Zinc waste and scrap 79.02Zincates 28.41Zip fasteners 96.07Zirconates 28.41Zirconium 81.09Zirconium ores and concentrates 26.15Zoo animals 01.06

COMPRISING: Integrated Schedule of duty and trade Tariff ... · HM REVENUE & CUSTOMS WEBSITE For...

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Transcript of COMPRISING: Integrated Schedule of duty and trade Tariff ... · HM REVENUE & CUSTOMS WEBSITE For...