REPUBLIC ACT No. 1937
AN ACT TO REVISE AND CODIFY THE TARIFF AND CUSTOMS LAWS OF THE PHILIPPINES
PRELIMINARY SECTION. This Act shall be known as the Tariff and Customs Code of the Philippines.
TITLE I IMPORT TARIFF
Section 101. Imported Articles Subject to Duty
All articles, when imported from any foreign country into the Philippines, shall be subject to duty upon each importation, even though previously exported from the Philippines, except as otherwise specifically provided for in this Code or in other laws.
Section 102. Prohibited Importations
The importation into the Philippines of the following articles is prohibited: a. Dynamite, gunpowder, ammunitions and other explosives, firearm and weapons of war, and detached parts thereof, except when authorized by law. b. Written or printed article in any form containing any matter advocating or inciting treason, rebellion, insurrection or sedition against the Government of the Philippines, of forcible resistance to any law of the Philippines, or containing any threat to take the life of or inflict bodily harm upon any person in the Philippines. c. Written or printed articles, photographs, engravings, lithographs, objects, paintings, drawings or other representation of an obscene or immoral character. d. Articles, instruments, drugs and substances designed, intended or adapted for preventing human conception or producing unlawful abortion, or any printed matter which advertises or describes or gives directly or indirectly information where, how or by whom human conception is prevented or unlawful abortion produced. e. Roulette wheels, gambling outfits, loaded dice, marked cards, machines, apparatus or mechanical devices used in gambling, or in the distribution of money, cigars, cigarettes or other articles when such distribution is dependent upon chance, including jackpot and pinball machines or similar contrivances. f. Lottery and sweepstakes tickets except those authorized by the Philippine Government, advertisements thereof and lists of drawings therein. g. Any article manufactured in whole or in part of gold silver or other precious metal, or alloys thereof, the stamps brands or marks of which do not indicate the actual fineness or quality of said metals or alloys. h. Any adulterated or misbranded article of food or any adulterated or misbranded drug in violation of the provisions of the "Food and Drugs Act." i. Marihuana, opium poppies, coca leaves, or any other narcotics or synthetic drugs which are or may hereafter be declared habit forming by the President of the Philippines, any compound, manufactured salt, derivative, or preparation thereof, except when imported by the Government of the Philippines or any person duly authorized by the Collector of Internal Revenue, for medicinal purposes only. j. Opium pipes and parts thereof, of whatever material. k. All other articles the importation of which is prohibited by law.
Section 103. Abbreviations
The following abbreviations in this Code shall represent the terms indicated:
| ad. val. | For ad valorem |
|---|---|
| e.g. | For exempli gratia, meaning "for example" |
| i.e. | For id est, meaning "that is" |
| hd. | For head |
| kg. | For kilogram |
| kgs. | For kilograms |
| l. | For liter |
| g.w. | For gross weight |
| l.w. | For legal weight |
| n.w. | For net weight |
Section 104. Rates of Import Duty
There shall be levied, collected and paid upon all imported articles the following rates of duty, except as otherwise specifically provided for in this Code. Schedule I LIVE ANIMALS; ANIMAL PRODUCTS. CHAPTER 1 LIVE ANIMALS. NOTES:
1.This Chapter covers all live animals except fish, crustaceans, mollusks (Chapter 3) and microbic cultures (heading No. 30.02).
2.Any reference in this Chapter to a particular genus or species, except where the context otherwise requires, includes a reference to the young of that genus or species.
| 01.01 | Live horses, asses, mules and hinnies: | |
|---|---|---|
| A. Sucking foals | Free | |
| B. Other | hd. P100.00 | |
| 01.02 | Live bovine animals (including buffalo and carabao): | |
| A. Sucking calves | Free | |
| B. Other | hd. P20.00 | |
| 01.03 | Live pigs: | |
| A. Sucking pigs | Free | |
| B. Other | hd. P10.00 | |
| 01.04 | Live sheep and goats: | |
| A. Sucking pigs | Free | |
| B. Other | hd. P10.00 | |
| 01.05 | Live poultry (i.e., chickens, ducks, geese, turkeys, guinea fowls, pigeons and pheasants) | ad val. 60% |
| 01.06 | Other live animals | ad val. 60% |
CHAPTER 2 MEAT AND EDIBLE MEAT OFFALS. NOTES:
1.This Chapter does not cover:
(a)Guts, bladders or stomachs of animals (heading No. 05.04);
(b)Animal fats, other than unrendered pig fat and unrendered poultry fat (Chapter 15); or
(c)Meat and edible offals prepared or preserved in pots, tins, or airtight containers or meat and edible offals (Schedule IV) which have undergone a process other than those indicated in the present Chapter.
2.Meat and edible offals, simply sprinkled with salt or sprayed with brine, for the sole purpose of preservation during transport shall be classified as fresh meat and offals.
| 02.01 | Meat and edible offals of the animals falling within heading No. 01.01, 01.02, 01.03 or 01.04, fresh, chilled or frozen: | |
|---|---|---|
| A. Meat | g.w., 100 kgs. P15.00 or ad val. 15% | |
| B. Other | ad val. 50% | |
| 02.02 | Dead poultry (i.e., chickens, ducks, geese, turkeys, guinea fowls, pigeons and pheasants) and edible offals thereof (except liver), fresh, chilled or frozen | ad val. 70% |
| 02.03 | Poultry liver, fresh, chilled, frozen, salted or cooked | ad val. 75% |
| 02.04 | Other meat and edible meat offals, fresh, chilled or frozen | ad val. 40% |
| 02.05 | Unrendered pig fat free of lean meat and unrendered poultry fat, fresh, chilled, frozen, salted, dried, smoked, cooked or similarly treated | ad val. 40% |
| 02.06 | Meat and edible meat offals (except poultry liver), salted, dried, smoked, cooked or similarly treated | ad val. 60% |
CHAPTER 3 FISH, CRUSTACEANS AND MOLLUSKS NOTES:
1.This Chapter does not cover:
(a)Marine mammals (heading No. 01.06) or meat thereof (heading No. 02.04 or 02.06);
(b)Caviar or caviar substitutes (heading No. 16.04); or
(c)Fish, crustaceans or mollusks prepared or preserved in pots, jars, bottles, tins or airtight containers, or fish, crustaceans or mollusks (Schedule IV) which have undergone a process other than those indicated in the present Chapter.
2.The expression "fish" in this Chapter includes livers and edible roes of fish.
3.Fish, crustaceans or mollusks, simply sprinkled with salt or sprayed with brine, for the sole purpose of preservation during transport shall be classified as fresh fish, crustaceans or mollusks.
| 03.01 | Fish, fresh (live or dead), chilled or frozen: | |
|---|---|---|
| A. Live | ad val. 100% | |
| B. Dead | ad val. 75% | |
| 03.02 | Fish, salted, dried or smoked | ad val. 75% |
| 03.03 | Crustaceans and mollusks, whether in shell or not, fresh (live or dead), chilled, frozen, salted, dried or cooked: | |
| A. Fresh (live or dead), chilled or frozen | ad val. 75% | |
| B. Salted, dried or cooked | ad val. 75% |
CHAPTER 4 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; OTHER EDIBLE ANIMAL PRODUCTS. NOTES:
1.The expression "milk" means full cream or skimmed milk, buttermilk, whey, lactoserum, kephir, yoghurt and similar fermented milk.
2.Milk and cream are not regarded as preserved merely by reason of being pasteurized, sterilized or peptonized.
| 04.01 | Milk and cream, fresh, not concentrated or sweetened | ad val. 5% |
|---|---|---|
| 04.02 | Milk and cream, preserved, oncentrated or sweetened: | |
| A. In liquid or semi-solid form | ad val. 10% | |
| B. In solid form (e.g., block milk or milk powder) | ad val. 15% | |
| 04.03 | Butter: | |
| A. Butterfat (including raw butter) | ad val. 15% | |
| B. Other | ad val. 50% | |
| 04.04 | Cheese and curd | ad val. 50% |
| 04.05 | Hens' and other birds' eggs and egg yolks, fresh, dried, powdered, or otherwise preserved, sweetened or not | ad val. 100% |
| 04.06 | Natural honey | ad val. 100% |
| 04.07 | Other unprepared edible animal products (e.g., birds' nests, turtles' and lizards' eggs, locusts or similar products) | ad val. 100% |
CHAPTER 5 RAW MATERIALS AND OTHER UNMANUFACTURED PRODUCTS OF ANIMAL ORIGIN NOTES:
1.This Chapter does not cover:
(a)Edible products (other than guts, bladders and stomachs of animals);
(b)Hides or skins, except bird skins and parts with their feathers, cleaned but not further prepared (other bird skins with their feathers fall within heading No. 67.01 and hides and other skins fall within Chapter 41);
(c)Furskins (Chapter 43);
(d)Animal textile materials, other than horsehair (Schedule XI); or
(e)Prepared knots or tufts for brushmaking (heading No. 96.03).
2.For the purposes of heading No. 05.01 the sorting of hair by length (provided it is not laid parallel) shall be deemed not to constitute working.
3.Throughout this Code, elephant, mammoth, mastodon, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ivory.
| 05.01 | Human hair, unworked, whether of not washed or scoured | ad val. 100% |
|---|---|---|
| 05.02 | Pigs', hogs' and boars' bristles; badger hair and other brushmaking hair | ad val. 100% |
| 05.03 | Horsehair and horsehair waste | ad val. 100% |
| 05.04 | Guts, bladders and stomachs of animals other than fish: | |
| A. Guts | ad val. 50% | |
| B. Other | ad val. 100% | |
| 05.05 | Waste of fish, crustaceans or mollusks | ad val. 25% |
| 05.06 | Sinews, tendons, parings and similar waste of raw hides and skins | ad val. 25% |
| 05.07 | Bed feathers and down, unworked or simply prepared; other feathers and parts of feathers, skins and other parts of birds with their feathers, unworked or cleaned or otherwise treated for preservation | ad val. 150% |
| 05.08 | Bones and horn cores, unworked, scoured, treated with acid, degelatinized or defatted, whether or not sliced, crushed or pulverized, but not further prepared | ad val. 100% |
| 05.09 | Horns, antlers, hoofs, nails, claws, spurs and beaks of animals, unworked, cut, split or straightened, but not further prepared, and waste and powder thereof; whalebone and the like, unworked, scoured, scraped, trimmed or split, but not further prepared | ad val. 100% |
| 05.10 | Ivory, whether or not sliced; powder, parings and wastes thereof | ad val. 100% |
| 05.11 | Tortoise shell (shells, scales, claws, parings and waste), whether or not flattened or split | ad val. 100% |
| 05.12 | Coral and similar substances, unworked or simply prepared, but nor processed; shells, unworked or pulverized or sawn | ad val. 100% |
| 05.13 | Natural sponges | ad val. 150% |
| 05.14 | Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; animal products, fresh, chilled or frozen, of a kind used in the preparation of pharmaceutical products | ad val. 35% |
| 05.15 | Other unworked animal products; dead animals and fish, unfit for human consumption | ad val. 60% |
Schedule II PLANTS AND VEGETABLE PRODUCTS. CHAPTER 6 LIVE TREES AND OTHER PLANTS, BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE. NOTES:
1.This Chapter covers only live trees and articles (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use, and in the state in which they are so supplied, but does not include potatoes, onions, shallots or garlic (Chapter 7).
2.Any reference in heading No. 06.03 or 06.04 to articles of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of materials of that kind, account not being taken of accessories of other materials.
| 06.01 | Bulbs, tubers, corns, crowns (not including asparagus crowns) and rhizomes of flowering or foliage plants | ad val. 50% |
|---|---|---|
| 06.02 | Other live plants, including trees, shrubs, bushes, roots, cuttings and slips | ad val. 50% |
| 06.03 | Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared | ad val. 70% |
| 06.04 | Foliage, branches and other parts (other than flowers or buds) of trees, shrubs, bushes and other plants, and mosses and grasses, being articles of a kind suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared | ad val. 70% |
CHAPTER 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS NOTES:
1.The word "vegetables" shall apply, INTER ALIA, to edible mushrooms, truffles, olives, capers, tomatoes, potatoes, salad beetroot, cucumbers, gherkins, marrows, gourds and aubergines.
2.This Chapter does not cover articles prepared or preserved in jars, bottles, tins or airtight containers (Schedule IV) or which have undergone any process other than those indicated in the present Chapter.
| 07.01 | Vegetables, fresh or chilled: | |
|---|---|---|
| A. Garlic | g.w., 100 kgs. P50.00 | |
| B. Onions, shallots and Irish potatoes | g.w., 100 kgs. P30.00 | |
| C. Other | g.w., 100 kgs. P30.00 | |
| 07.02 | Vegetables preserved by freezing | g.w., 100 kgs. P30.00 |
| 07.03 | Vegetables in brine, in sulphur water or in other temporary preservative solutions | g.w., 100 kgs. P30.00 |
| 07.04 | Dried, dehydrated or evaporated vegetables, whole, cut or sliced, but not further prepared | g.w., 100 kgs. P40.00 |
| 07.05 | Dried leguminous vegetables, whole, skinned or split | g.w., 100 kgs. P15.00 |
| 07.06 | Manioc, arrowroot, sale jerusalem artichokes, sweet potatoes and other similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whole or sliced | g.w., 100 kgs. P30.00 |
CHAPTER 8 EDIBLE FRUITS, NUTS AND FRUIT PEELS. NOTES:
1.This Chapter does not cover edible fruits, nuts and fruit peels prepared or preserved in jars, bottles, tins or airtight containers, which have undergone any process other than those indicated in the present Chapter, or articles which contain added sugar (Schedule IV).
2.The word "fresh" shall include chilled and frozen fruits.
| 08.01 | Coconuts, fresh or dried, shelled or not, husked or unhusked: | |
|---|---|---|
| A. Whole | g.w., 100 kgs. P20.00 | |
| B. Other, including dessicated or shredded coconut meat | g.w., 100 kgs. P60.00 | |
| 08.02 | Citrus fruit: | |
| A. Fresh | g.w., 100 kgs. P25.00 | |
| B. Dried | g.w., 100 kgs. P30.00 | |
| 08.03 | Figs: | |
| A. Fresh | g.w., 100 kgs. P15.00 | |
| B. Dried | g.w., 100 kgs. P20.00 | |
| 08.04 | Grapes: | |
| A. Fresh | g.w., 100 kgs. P12.50 | |
| B. Dried, including raisins | g.w., 100 kgs. P20.00 | |
| 08.05 | Nuts other than coconuts, fresh or dried, shelled or not | ad val. 100% |
| 08.06 | Apples, pears and quinces, fresh | g.w., 100 kgs. P15.00 |
| 08.07 | Stone fruits, fresh | g.w., 100 kgs. P15.00 |
| 08.08 | Berries, fresh | g.w., 100 kgs. P15.00 |
| 08.09 | Other fruits, fresh | g.w., 100 kgs. P15.00 |
| 08.10 | Fruits (whole, in pieces or in pulp), preserved by freezing | g.w., 100 kgs. P20.00 |
| 08.11 | Fruits (whole, in pieces or in pulp), in brine, in sulphur water or in other temporary preservative solutions | g.w., 100 kgs. P25.00 |
| 08.12 | Fruits, dried, other than those falling within heading No. 08.01, 08.02, 08.03, 08.04 or 08.05 | g.w., 100 kgs. P25.00 |
| 08.13 | Peel of melons and citrus and other fruits, fresh, chilled, frozen, dried, in brine, in sulphur water or in other temporary preservative solutions | ad val. 60% |
CHAPTER 9 COFFEE, TEA, MATE AND SPICES. NOTE: This Chapter does not cover:
(a)Sweet capsicum, unground (Chapter 7). (Sweet capsicum, ground, however, is regarded as falling within "other spices" (heading No. 09.10); or
(b)Cubeb pepper of the variety Cubeba Officinalis Miguel (heading No. 12.07).
| 09.01 | Coffee (including husks, skins and other waste), whether or not roasted or freed of caffeine: | |
|---|---|---|
| A. Unroasted | ad val. 30% | |
| B. Other | ad val. 40% | |
| 09.02 | Tea: | |
| A. Impure tea, tea waste, and tea siftings and sweepings | ad val. 60% | |
| B. Other | ad val. 75% | |
| 09.03 | Mate | ad val. 75% |
| 09.04 | Pepper of the genus Piper; pimento of the genus Capsicum (except Capsicum grossum) or the genus Pimenta: | |
| A. Whole | ad val. 60% | |
| B. Other | ad val. 75% | |
| 09.05 | Vanilla | l.w., kg. P5.00 |
| 09.06 | Cinnamon and cinnamon-tree flowers: | |
| A. Unground | g.w., 100 kgs. P16.00 | |
| B. Other | l.w., 100 kgs. P20.00 | |
| 09.07 | Cloves (whole fruit, cloves and stems): | |
| A. Unground | g.w., 100 kgs. P16.00 | |
| B. Other | l.w., 100 kgs. P20.00 | |
| 09.08 | Nutmeg, mace and cardamons: | |
| A. Unground | g.w., 100 kgs. P16.00 | |
| B. Other | l.w., 100 kgs. P20.00 | |
| 09.09 | Seeds of anise, badian, fennel, coriander, cumin, caraway and juniper: | |
| A. Unground | g.w., 100 kgs. P16.00 | |
| B. Other | l.w., 100 kgs. P20.00 | |
| 09.10 | Saffron and other spices: | |
| A. Unground | g.w., 100 kgs. P16.00 | |
| B. Ground | l.w., 100 kgs. P20.00 |
CHAPTER 10 CEREALS. NOTE: Headings in this Chapter, except heading No. 10.06, shall not apply to grains which have been ground to remove the husk or pericarp or subjected to any other milling process. Heading No. 10.06 shall apply to unworked rice and also to rice, husked, glazed, polished or broken, but not enriched by vitamins or minerals or otherwise worked.
| 10.01 | Wheat and meslin (mixed wheat and rye) | g.w., 100 kgs. P0.75 |
|---|---|---|
| 10.02 | Rye | g.w., 100 kgs. P0.75 |
| 10.03 | Barley | g.w., 100 kgs. P0.75 |
| 10.04 | Oats | g.w., 100 kgs. P1.50 |
| 10.05 | Maize or corn | g.w., 100 kgs. P15.00 |
| 10.06 | Rice: | |
| A. Unhusked: | ||
| 1. Non-glutinous | g.w., 100 kgs. P10.00 | |
| 2. Glutinous | g.w., 100 kgs. P12.00 | |
| B. Husked: | ||
| 1. Non-glutinous | g.w., 100 kgs. P15.00 | |
| 2. Glutinous | g.w., 100 kgs. P20.00 | |
| 10.07 | Buckwheat, millet, canary seed (long millet) and other cereals | g.w., 100 kgs. P29.00 |
CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT AND STARCHES; GLUTEN; INULIN. NOTES:
1.The headings of this Chapter shall not apply to articles which have been heat-treated after they have reached the forms described in the headings (except as otherwise provided in headings numbered 11.02, 11.07 and 11.09) or to articles which constitute preparations of cereals for dietetic or culinary purposes or to articles which constitute pharmaceutical products. (Preparations of cereals for dietetic or culinary purposes and certain heat-treated articles fall within Chapter 19. Soluble or roasted starches fall within heading No. 35.05. Pharmaceutical products fall within Chapter 30.) 2. Headings numbered 11.01 and 11.03 shall apply to residues derived from the sifting, milling or working of cereals or leguminous vegetables, as the case may be, containing ten per cent or more by weight of cereal flour or flour of leguminous vegetables, respectively.
| 11.01 | Cereal flours: | |
|---|---|---|
| A. Wheat flour | g.w., 100 kgs. P2.50 | |
| B. Rice flour | g.w., 100 kgs. P20.00 | |
| C. Other | g.w., 100 kgs. P30.00 | |
| 11.02 | Cereal groats and cereal meal; other worked cereal grains (eg., rolled or flaked, with or without heat-treatment, polished, pearled or crushed, or enriched by vitamins or minerals but not further prepared), except husked, glazed, polished or broken rice; edible germ of cereals | g.w., 100 kgs. P30.00 |
| 11.03 | Flours of the leguminous vegetables falling within heading No. 07.05 | g.w., 100 kgs. P10.00 |
| 11.04 | Flours of the fruits falling within any heading in Chapter 8 | g.w., 100 kgs. P40.00 |
| 11.05 | Flour, meal, flakes and granules of potato | g.w., 100 kgs. P40.00 |
| 11.06 | Flour and meal of sago and of manioc, arrowroot, salep and other roots and tubers falling within heading No. 07.06 | g.w., 100 kgs. P50.00 |
| 11.07 | Malt, unroasted or roasted, but not further processed | ad val. 5% |
| 11.08 | Starches; inulin | g.w., 100 kgs. P20.00 |
| 11.09 | Gluten and gluten flour, roasted or not | g.w., 100 kgs. P35.00 |
CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUITS; INDUSTRIAL AND MEDICINAL PLANTS; STRAW AND FODDER. NOTES:
1.Heading No. 12.01 shall apply, INTER ALIA, to groundnuts, soya beans, mustard seeds, oil poppy seeds, poppy seeds and copra, and also to pressed olive residues and other residues of oil seeds and oleaginous fruits containing eight per cent or more by weight of oil. It shall not apply to coconuts (heading No. 08.01) or olives (Chapter 7 or Chapter 20). 2.
(a)Subject to paragraph (b) below, heading No. 12.03 shall apply, INTER ALIA, to beet seed, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches and of other leguminous plants used for animal food.
(b)Heading No. 12.03 shall not apply to articles falling within heading No. 07.05 (dried leguminous vegetables), within any heading in Chapter 8 (edible fruits), within any heading in Chapter 9 (which relates, INTER ALIA, to spices), within any heading in Chapter 10 (which relates to cereals), within heading No. 12.01 (oil seeds and oleaginous fruits) or within heading No. 12.07 (seeds and fruits used in pharmacy, perfumery, or for insecticidal, fungicidal or similar purposes). 3. Heading No. 12.04 shall apply to sugar-beet pulp containing more than three per cent of sugar, calculated on the dry weight. 4. Heading No. 12.07 shall not apply to:
(a)Medicaments falling within Chapter 30;
(b)Perfumery or toilet preparations falling within Chapter 33; or
(c)Disinfectants, insecticides, fungicides, weed-killers or similar products falling within heading No. 38.11.
| 12.01 | Oil seeds and oleaginous fruit, whole or broken: | |
|---|---|---|
| A. Copra | g.w., 100 kgs. P50.00 | |
| B. Groundnuts (e.g., peanuts) | g.w., 100 kgs. P50.00 | |
| C. Other | g.w., 100 kgs. P50.00 | |
| 12.02 | Flour of oil seeds and oleaginous fruit excluding prepared mustard flour) | g.w., 100 kgs. P50.00 |
| 12.03 | Seeds and fruits of a kind used for sowing or planting, not otherwise provided for | g.w., 100 kgs. P50.00 |
| 12.04 | Sugar beet, whole or sliced, fresh, dried or powdered; sugar cane | g.w., 100 kgs. P50.00 |
| 12.05 | Chicory roots, fresh or dried, whole or cut up, unroasted | g.w., 100 kgs. P50.00 |
| 12.06 | Hop cones and lupulin | ad val. 5% |
| 12.07 | Plants and parts of plants, seeds and fruits, being articles of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal and similar purposes, fresh or dried, whole, crushed, ground or powdered | ad val. 40% |
| 12.08 | Locust beans, fresh or dried, whether or not crushed or ground, but not further prepared; fruit kernels and other vegetable products of a kind used primarily for human food, not otherwise provided for | g.w., 100 kgs. P10.00 or ad val. 30% |
| 12.09 | Cereal straw and husks, unprepared or chopped but not otherwise prepared | g.w., 100 kgs. P10.00 or ad val. 30% |
| 12.10 | Mangolds, swedes, fodder roots; hay, lucerne, clover, sainfoin and similar vegetable products (except articles falling within heading No. 12.09) of a kind used for animal food, green or dried, whole, cut or chopped | g.w., 100 kgs. P10.00 or ad val. 30% |
CHAPTER 13 RAW VEGETABLE MATERIALS OF A KIND SUITABLE FOR USE IN DYEING OR IN TANNING; LACS; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS. NOTE: Heading No. 13.03 shall apply, INTER ALIA, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading shall not apply to:
(a)Liquorice extract containing more than ten per cent by weight of sugar or when put up as confectionery (heading No. 17.04);
(b)Malt extracts (headings numbered 19.01 and 19.02);
(c)Coffee extracts (heading No. 21.02);
(d)Alcoholic saps and extracts constituting beverages (Chapter 22);
(e)Alkaloids, their salts, ethers, esters and other derivatives of opium (heading No. 29.42-A);
(f)Camphor (heading No. 29.13) or glycyrrhizin (heading No. 29.41);
(g)Tanning or dyeing extracts (heading No. 32.01 or 32.04);
(h)Essential oils and resinoids (heading No. 33.01) or aqueous distillates and aqueous solutions of essential oils (heading No. 33.05); or
(i)Rubber, balata, gutta-percha or similar natural gums (heading No. 40.01).
| 13.01 | Raw vegetable materials of a kind used primarily in dyeing or tanning | ad val. 10% |
|---|---|---|
| 13.02 | Shellac, seed lac, stick lac and other lacs; natural gums, resins, gum resins and balsams | ad val. 15% |
| 13.03 | Vegetable saps and extracts (e.g., crude opium, aloes); pectin; agar-agar and other natural mucilages and thickeners extracted from vegetable materials | ad val. 20% |
CHAPTER 14 VEGETABLE PLAITING AND CARVING MATERIALS, OTHER VEGETABLE RAW MATERIALS AND UNMANUFACTURED VEGETABLE PRODUCTS. NOTES:
1.This Chapter does not cover textile fibers or vegetable materials which have been prepared for use as textile materials (Schedule XI).
2.Heading No. 14.01 shall apply, INTER ALIA, to split osier, reeds, bamboo and the like, to rattan cores and to drawn or split rattans. The heading shall not apply to split wood or chip wood (heading No. 44.09).
3.Heading No. 14.02 shall not apply to wood wool (heading No. 44.12).
4.Heading No. 14.03 shall not apply to prepared knots or tufts for brushmaking (heading No. 96.03).
5.Heading No. 14.05 shall not apply to articles falling within any other heading of this or any other Chapter. The heading applies, INTER ALIA, to flours of corozo and of coconut shells, esparto grass and diss, and to loofah.
| 14.01 | Vegetable materials of a kind used primarily for plaiting (e.g., cereal straw, cleaned and bleached or dyed, osier, reeds, rattans, canes, raffia and lime bark) | l.w., kg. P0.45 and ad val. 100% |
|---|---|---|
| 14.02 | Vegetable materials of a kind used primarily as stuffing or as padding (e.g., kapok, vegetable hair and sea wrack) | ad val. 60% |
| 14.03 | Vegetable materials of a kind used primarily in brushes or in brooms (e.g., sorghum, piassava, couch grass and istle), whether or not in bundles or hanks | ad val. 60% |
| 14.04 | Hard seeds, pips, hulls and nuts of a kind used for carving (e.g., corozo and dom) | ad val. 60% |
| 14.05 | Other vegetable materials | ad val. 60% |
Schedule III ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES. CHAPTER 15 ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES NOTES:
1.This Chapter does not cover:
(a)Unrendered pig fate or unrendered poultry fat (heading No. 02.05);
(b)Butter (heading No. 04.03); cocoa butter (heading No. 18.04);
(c)Greaves (heading No. 23.01), oil cake, residual olive pulp or similar residues from the extraction of vegetable oils (heading No. 23.04);
(d)Fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery or toilet preparations, sulphonated oils or other articles falling within any heading in Schedule VI; or
(e)Rubber substitutes derived from oils (heading No. 40.02).
2.Heading No. 15.07 shall not apply to olive oil or palm oil having a degree of acidity of eighty-five per cent or more or to any other oil having a degree of acidity of fifty per cent or more (heading No. 15.10).
3.Soap stocks, oil foots and dregs, stearin, wool grease and glycerol residues shall fall within heading No. 15.17.
| 15.01 | Lard and other rendered pig fat; rendered poultry fat: | |
|---|---|---|
| A. Crude | g.w., 100 kgs. P70.00 | |
| B. Refined | g.w., 100 kgs. P90.00 | |
| 15.02 | Unrendered fats of bovine cattle, sheep and goats; tallow (including "premier jus") produced from those fats | ad val. 20% |
| 15.03 | Lard stearin, oleostearin and tallow stearin; lard oil, oleo oil and tallow oil, not emulsified or mixed or prepared in any way | ad val. 20% |
| 15.04 | Fats and oils of fish and marine animals, crude or refined, but not further prepared: | |
| A. Cod-liver oil and halibut- liver oil | ad val. 5% | |
| B. Other | ad val. 25% | |
| 15.05 | Wool grease and fatty substances derived therefrom (including lanolin) | ad val. 25% |
| 15.06 | Other animal oils and fats (including neat's foot oil and fats derived from bones or waste) | ad val. 25% |
| 15.07 | Fixed vegetable oils, fluid or solid, crude, refined or purified: | |
| A. Crude: | ||
| 1. Palm, linseed and castor oil | ad val. 15% | |
| 2. Other | ad val. 35% | |
| B. Refined or purified: | ||
| 1. Palm, linseed and castor oil | ad val. 30% | |
| 2. Other | ad val. 70% | |
| 15.08 | Animal and vegetable oils, boiled, oxidized, dehydrated, sulphurized, blowed or polymerized by heat and in vacuum or in inert gas or otherwise modified | ad val. 70% |
| 15.09 | Degras | ad val. 50% |
| 15.10 | Fatty acids; acid oils from refining; fatty alcohols | ad val. 50% |
| 15.11 | Glycerol and glycerol lyes | ad val. 100% |
| 15.12 | Animal or vegetable fats and oils, hydrogenated, whether or not refined, but not further prepared | g.w., 100 kgs. P30.00 and ad val. 50% |
| 15.13 | Margarine, imitation lard and other prepared edible fats | l.w., kg. P0.70 |
| 15.14 | Spermaceti, crude, pressed or refined, whether or not colored | ad val. 10% |
| 15.15 | Beeswax and other insect waxes, whether or not colored | ad val. 10% |
| 15.16 | Vegetable waxes, whether or not colored | ad val. 10% |
| 15.17 | Residues resulting from the treatment of fatty substances or animal or vegetable waxes | ad val. 10% |
Schedule IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO. CHAPTER 16 PREPARATIONS OF MEAT, FISH, CRUSTACEANS AND MOLLUSKS. NOTE: This Chapter does not cover meat, fish, crustaceans or mollusks falling within any heading in Chapter 2 or Chapter 3.
| 16.01 | Sausages and similar preparations of meat, meat offals or any other animal substances: | |
|---|---|---|
| A. In airtight containers: | ||
| 1. Sausages, Bilbao type | l.w., kg. P3.75 and ad val. 80% | |
| 2. Other | ad val. 40% | |
| B. Other | ad val. 80% | |
| 16.02 | Other prepared or preserved meat or meat offals: | |
| A. Corned beef | ad val. 15% | |
| B. Other | ad val. 75% | |
| 16.03 | Fat extracts, soups and broths | ad val. 75% |
| 16.04 | Prepared or preserved fish, including caviar and caviar substitutes and fish soups: | |
| A. Mackerel, salmon, sardines, anchovies and tuna | ad val. 15% | |
| B. Caviar and caviar substitutes | l.w., kg. P1.00 and ad val. 50% | |
| C. Other | l.w., kg. P1.00 and ad val. 50% | |
| 16.05 | Crustaceans and mollusks, prepared or preserved, including soups: | |
| A. Squid or cuttlefish | ad val. 20% | |
| B. Other | l.w., kg. P1.00 and ad val. 50% |
CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY NOTES:
1.This Chapter does not cover:
(a)Sugar confectionery containing cocoa (heading No. 18.06);
(b)Food preparations of a kind falling within any heading in Chapter 19, 20 or 22 (notwithstanding that they may contain sugar);
(c)Chemically pure sugars other than sucrose (heading No. 29.43); or
(d)Pharmaceutical products (Chapter 30).
2.The headings numbered 17.01 to 17.03 shall extend to syrups, not containing added flavoring or coloring matter, derived from the articles described in the headings respectively.
| 17.01 | Beet sugar and cane sugar: | |
|---|---|---|
| A. Raw | g.w., 100 kgs. P25.00 | |
| B. Refined | g.w., 100 kgs. P40.00 | |
| 17.02 | Other sugars, including artificial honey (whether or not mixed with natural honey); caramel | g.w., 100 kgs. P50.00 |
| 17.03 | Molasses, whether or not decolorized | g.w., 100 kgs. P50.00 |
| 17.04 | Sugar confectionery, containing cocoa | l.w., 100 kgs. P50.00 or ad val. 80% |
| 17.05 | Flavored or colored sugars and syrups and similar food preparations, but not including fruit juices containing added sugar in any proportion | l.w., 100 kgs. P50.00 or ad val. 80% |
CHAPTER 18 COCOA AND COCOA PREPARATIONS NOTES:
1.This Chapter does not cover articles of a kind falling within any heading in Chapter 19, 22 or 30 (notwithstanding that they may contain cocoa).
2.Sugar confectionery containing cocoa is deemed to be chocolate products (heading No. 18.06), irrespective of the amount of cocoa.
3.The term "cocoa" shall mean "cacao".
| 18.01 | Cocoa beans, whole or broken, raw or roasted | g.w., 100 kgs. P50.00 or ad val. 25% |
|---|---|---|
| 18.02 | Cocoa shells, husks, skins and waste | ad val. 25% |
| 18.03 | Cocoa paste (in bulk or in block) | ad val. 60% |
| 18.04 | Cocoa butter (fat or oil) | ad val. 70% |
| 18.05 | Cocoa powder, whether or not sweetened | ad val. 50% |
| 18.06 | Chocolate and chocolate products | ad val. 70% |
CHAPTER 19 PREPARATIONS OF CEREALS FLOUR OR STARCH; BREAD AND PASTRY. NOTES:
1.This Chapter does not cover:
(a)Preparations of flour, starch or malt extract of a kind used as infant food or for dietetic or culinary purposes, containing fifty per cent or more by weight of cocoa (heading No. 18.06);
(b)Biscuits or other articles made from flour or from starch, specially prepared for use as animal foods (heading No. 23.07); or
(c)Pharmaceutical products (Chapter 30).
2.In this Chapter the expression "flour" includes the flour of fruits or of vegetables, and products of such flour are classified with similar products of cereal flour.
| 19.01 | Malt extract, unprepared | ad val. 30% |
|---|---|---|
| 19.02 | Preparations of flour, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than fifty per cent by weight of cocoa | ad val. 20% |
| 19.03 | Macaroni, vermicelli, spaghetti and similar products (including sotanghon, miki, bihon and misua) | ad val. 100% |
| 19.04 | Tapioca and sago; tapioca and sago substitutes obtained from potato and other starches | g.w., 100 kgs. P60.00 |
| 19.05 | Prepared foods obtained by the swelling or roasting of cereals (puffed rice, corn flakes and similar products) | ad val. 45% |
| 19.06 | Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products | g.w., 100 kgs. P15.00 |
| 19.07 | Bread, ships' biscuits and other ordinary bakers' products, not containing sugar, honey, eggs, fats, cheese or fruit | g.w., 100 kgs. P30.00 |
| 19.08 | Pastry, biscuits, cakes and other fine bakers' products, whether or not containing cocoa in any proportion | g.w., 100 kgs. P40.00 |
CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUITS AND OTHER PARTS OF PLANTS. NOTES:
1.This Chapter does not cover:
(a)Vegetables or fruits falling within any heading in Chapter 7 or 8; or
(b)Fruit jellies, fruit pastes or the like in the form of sugar confectionery (heading No. 17.04) or chocolate confectionery (heading No. 18.06).
2.For the purposes of the headings numbered 20.01 and 20.02 the word "vegetables" shall apply, INTER ALIA, to the varieties mentioned in Note 1 of Chapter 7.
3.Edible plants, parts of plants and roots of plants conserved in syrup (e.g., ginger and angelica) are classified with the preserved fruit falling under heading No. 20.06.
| 20.01 | Vegetables and fruits preserved in vinegar or acetic acid, with or without salt, spices or mustard, including pickles, mustard pickles and the like | ad val. 100% |
|---|---|---|
| 20.02 | Vegetables preserved otherwise than in vinegar or acetic acid | ad val. 100% |
| 20.03 | Fruits preserved by freezing, with added sugar | ad val. 50% |
| 20.04 | Fruits, fruit peels and parts of plants preserved in sugar (drained, glace or crystalized) | ad val. 75% |
| 20.05 | Jams, fruit jellies, marmalades, fruit puree and fruit pastes, being cooked preparations of fruit, whether or not containing added sugar | ad val. 75% |
| 20.06 | Fruits, including crushed fruits, otherwise preserved, whether or not containing added sugar or spirit | |
| A. With added spirit | ad val. 100% | |
| B. Other | ad val. 75% | |
| 20.07 | Fruit and vegetable juices, whether or not containing added sugar, but unfermented and not containing spirit | |
| A. Concentrates | ad val. 20% | |
| B. Other | ad val. 75% |
CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS NOTE: This Chapter does not cover:
(a)Roasted coffee substitutes containing coffee in any proportion (heading No. 09.01). (Extracts of coffee substitutes containing coffee or partly derived from coffee are, however, classified under heading No. 21.02); or
(b)Yeasts or ferments prepared for pharmaceutical use (Chapter 30).
| 21.01 | Roasted chicory and other roasted coffee substitutes; extracts, essences and concentrates thereof | ad val. 30% |
|---|---|---|
| 21.02 | Coffee Extracts, essences, concentrates and similar preparations with a basis of coffee, liquid or dry | ad val. 40% |
| 21.03 | Mustard and mustard flour, prepared | ad val. 100% |
| 21.04 | Sauces and similar prepared seasoning | l.w., kg. P0.80 and ad val. 75% |
| 21.05 | Prepared vegetable soups and broths containing neither meat nor meat extracts or only traces thereof, plain, flavored or seasoned | ad val. 50% |
| 21.06 | Active natural yeast; prepared baking powders: | |
| A. Active natural yeast | ad val. 75% | |
| B. Other | ad val. 25% | |
| 21.07 | Edible preparations and condiments not otherwise provided for: | |
| A. Non-alcoholic composite concentrates for making beverages | ad val. 20% | |
| B. Other | ad val. 70% |
CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR. NOTES:
1.This Chapter does not cover:
(a)Sea water (heading No. 25.01);
(b)Distilled water or conductivity water (heading No. 28.58);
(c)Acetic acid of a concentration exceeding ten per cent by weight of acetic acid (heading No. 29.14);
(d)Beverages alcoholic liquids and vinegars having the character of medicinal products (Chapter 30); or
(e)Perfumery or toilet preparations (Chapter 33).
2.Heading No. 22.05 shall apply to wine less containing six per cent or more by weight of wine.
3.Articles falling under headings numbered 22.05 and 22.06 containing more than twenty-four per cent of alcohol shall be classified within heading No. 22.09.
4.Heading No. 22.08 shall not apply to undenatured ethyl alcohol shown on test by Gay Lussac's hydrometer at a temperature of fifteen degrees Centigrade to have a strength of less than eighty degrees (heading No. 22.09).
5.All imitations of whisky, rum, gin, brandy, spirits or wines, imported by or under any name whatsoever shall be subjected to the highest rate of duty provided for the genuine articles respectively intended to be represented, with a surtax of fifty per cent.
| 22.01 | Waters, including mineral waters and aerated waters; ice: | |
|---|---|---|
| A. Mineral waters, unsweetened | ad val. 25% | |
| B. Aerated waters, unsweetened | ad val. 100% | |
| 22.02 | Lemonade, flavored aerated waters and other non-alcoholic beverages, not including fruit and vegetable juices falling within heading No. 20.07 | ad val. 100% |
| 22.03 | Beer, ale, porter and stout | ad val. 75% |
| 22.04 | Grape must, in fermentation or with fermentation arrested otherwise than by addition of alcohol | ad val. 75% |
| 22.05 | Wine of fresh grapes, including grape must with added spirit: | |
| A. Sparkling wines | ad val. 200% | |
| B. Other: | ||
| 1. Containing by volume fourteen per cent or less of alcohol: | ||
| (a) In receptacles containing each more than two liters | l. P0.10 or ad val. 100% | |
| (b) In other receptacles | l. P0.20 or ad val. 100% | |
| 2. Containing by volume over fourteen per cent of alcohol: | ||
| (a) In receptacles containing each more than two liters | l. P0.40 or ad val. 100% | |
| (b) In other receptacles | l. P0.70 or ad val. 100% | |
| 22.06 | Vermouths and other wines flavored with aromatic extracts; rice wine or sake: | |
| A. Containing by volume fourteen per cent or of alcohol: | ||
| 1. In receptacles containing each more than two liters | l. P0.10 or ad val. 100% | |
| 2. In other receptacles | l. P0.20 or ad val. 100% | |
| B. Containing by volume over fourteen per cent of alcohol: | ||
| 1. Inreceptacles each more than two liters | l. P0.40 or ad val. 100% | |
| 2. In other receptacles | l. P0.70 or ad val. 100% | |
| 22.07 | Other fermented beverages (e.g., cider, perry and mead): | |
| A. In receptacles containing each more than two liters | l. P0.15 or ad val. 100% | |
| B. In other receptacles | l. P0.25 or ad val. 100% | |
| 22.08 | Ethyl alcohol, whether or not denatured: | |
| A. Denatured | l. P0.75 | |
| B. Other | l. P2.00 | |
| 22.09 | Spirits, liqueurs and all other spirituous beverages: | |
| A. Spirits (e.g., whisky rum, gin, brandy, arrack) | l. P2.00 or ad val. 100% | |
| B. Other (e.g., cocktails liqueurs, cordials, bitters) | l. P2.50 or ad val. 100% | |
| 22.10 | Vinegar | l. P0.50 |
CHAPTER 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER NOTE: This Chapter does not cover:
(a)Residues derived from the sifting, milling or working of cereals or leguminous vegetables, containing ten per cent or more by weight of flour (heading No. 11.01 or 11.03);
(b)Residues from the pressing of oil seeds and oleaginous fruit containing eight per cent or more by weight of oil (heading No. 12.01); or
(c)Sugar-beet pulp containing more than three per cent of sugar, calculated on the dry weight (heading No. 12.04).
| 23.01 | Flour, meal and residues of meat, marine animals, fish, crustaceans or mollusks, unfit for human consumption; greaves | ad val. 10% |
|---|---|---|
| 23.02 | Bran, sharps and other derived from the sifting, milling or husking of cereals or of leguminous vegetables | ad val. 10% |
| 23.03 | Beet-pulp, bagasse and waste of sugar manufacture; brewing and stilling dregs and waste; inactive yeast; of starch manufacture and similar residues | ad val. 20% |
| 23.04 | Oil cake and other residues (except dregs) resulting from the extraction of vegetable oils | ad val. 20% |
| 23.05 | The lees (except lees containing six per cent or more by weight of wine); argol | ad val. 25% |
| 23.06 | Vegetable waste of a kind used for animal food, other than cereal straw and husks (heading No. 12.09) and articles falling within any of the preceding headings of this Chapter | ad val. 30% |
| 23.07 | Animal food preparations, and poultry feed concentrates and mixtures thereof (including sweetened forage) | ad val. 40% |
CHAPTER 24 TOBACCO. NOTES:
1.The expression "wrapper tobacco" as used in this Chapter means that quality of leaf tobacco which has the requisite color, texture and burn and is of sufficient size for cigar wrappers, and the term "filler tobacco" means all other leaf tobacco. The Commissioner of Customs shall permit entry to be made, under the rules and regulations to be prescribed by the Secretary of Finance, of any leaf tobacco when the invoices of the same shall specify in detail the character of such tobacco, whether wrapper or filler, its origin and quality. In the examination for classification of any imported leaf tobacco, at least one bale, box or package in every ten, and at least one in every invoice, shall be examined by the appraiser or person authorized by law to make such examination, and at least ten hands shall be examined in each examined bale, box or package.
2.The dutiable weight of paper cigars and cigarettes shall include the weight of the wrappers.
| 24.01 | Unmanufactured tobacco; tobacco refuse: |
|---|---|
| A. Leaf tobacco, unstripped: | |
| 1. Wrapper | l.w., kg. P10.00 |
| 2. Other | l.w., kg. P8.00 and ad val. 100% |
| B. Leaf tobacco, stripped: | |
| 1. Wrapper | l.w., kg. P12.00 |
| 2. Other | l.w., kg. P10.00 |
| C. Tobacco refuse; midribs and stalks: | |
| 1. Midribs and stalks | l.w., kg. P10.00 |
| 2. Tobacco refuse and scrap tobacco | l.w., kg. P10.00 |
| 24.02 | Manufactured tobacco; tobacco extracts and essences: |
| A. Smoking tobacco for pipes and cigarettes | n.w., kg. P15.00 and ad val. 100% |
| B. Chewing tobacco and snuff | n.w., kg. P15.00 and ad val. 100% |
| C. Cigars and cheroots of all kinds, including paper cigars | n.w., kg. P20.00 and ad val. 100% |
| D. Cigarettes of all kinds | n.w., kg. P20.00 and ad val. 100% |
| E. Tobacco flour and tobacco powder | l.w., kg. P4.00 |
| F. Tobacco extracts, tobacco lyes and tobacco sauces | l.w., kg. P6.00 |
Schedule V MINERAL PRODUCTS. CHAPTER 25 SALT; SULPHUR; EARTHS, STONES AND NON-METALLIC ORES; PLASTERING MATERIALS, LIME AND CEMENT NOTES:
1.Unless otherwise provided, the headings of this Chapter shall apply only to articles which are in the crude state or which have been washed (even with chemical reagents eliminating the impurities without altering the product), crushed, ground, powdered, sifted, screened, concentrated by flotation, levigation and similar mechanical processes but not calcined or subjected to any further process other than that specifically mentioned in respect of the articles described therein.
2.For the purpose of heading No. 25.01, the term "crude salt" shall refer to salt containing, by weight, not more than 90 per cent of sodium chloride (NaCl), all calculations to be made on the product as imported.
3.This Chapter does not cover:
(a)Sublimed sulphur, precipitated sulphur and colloidal sulphur (heading No. 28.02);
(b)Iron ores (heading No. 26.01) or ferrous earth colors containing seventy per cent or more by weight of combined iron evaluated as Fe2O3 (ferric oxide falling within heading No. 28.23);
(c)Pharmaceutical products falling within Chapter 30;
(d)Calcium phosphates, ground, or other natural mineral products falling within Chapter 31;
(e)Perfumery or toilet preparations (heading No. 33.06);
(f)Articles falling within heading No. 34.05 (relating to natural abrasives and graphite prepared as preservers, cleansers and polishes);
(g)Precious or semi-precious stones (heading No. 71.02);
(h)Optically worked articles (heading No. 90.01);
(i)Writing or drawing chalks (heading No. 98.05).
| 25.01 | Common salt (including rock salt, sea salt and table salt); pure sodium chloride; salt liquors; sea water: | |
|---|---|---|
| A. Crude salt | ad val. 100% | |
| B. Other | ad val. 25% | |
| 25.02 | Unroasted iron pyrites | ad val. 10% |
| 25.03 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur | g.w., 100 kgs. P0.50 |
| 25.04 | Natural graphite | ad val. 10% |
| 25.05 | Natural sands of all kinds, whether or not colored, other than metal-bearing sands falling within heading No. 26.01 | g.w., 100 kgs. P1.00 |
| 25.06 | Quartz and quartzite | g.w., 100 kgs. P1.00 |
| 25.07 | Clay (e.g., kaolin and bentonite), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte and Dinas earths | g.w., 100 kgs. P1.00 |
| 25.08 | Chalk | g.w., 100 kgs. P2.00 |
| 25.09 | Earth colors, whether or calcined or mixed together; natural micaceous iron oxides | ad val. 10% |
| 25.10 | Unground natural calcium phosphates, apatite and phosphated chalk | g.w., 100 kgs. P0.80 |
| 25.11 | Natural barium (barytes); natural barium carbonate (witherite) | g.w., 100 kgs. P0.80 |
| 25.12 | Infusorial earths, siliceous fossil meals and other similar siliceous earths (e.g., kieselguhr, tripolite, diatomite) of an apparent density of one or less, whether or not calcined | g.w., 100 kgs. P0.80 |
| 25.13 | Pumice stone, emery, natural corundum and other natural abrasives | g.w., 100 kgs. P0.80 |
| 25.14 | Slate, including slate in roughly squared or sawn blocks, or sheets | g.w., 100 kgs. P1.20 |
| 25.15 | Marble, travertine, ecaussine and similar calcareous rocks of an apparent density of 2.5 or more, and alabaster, including such rocks in roughly squared or sawn blocks, slabs or sheets | ad val. 60% |
| 25.16 | Granite, porphyry, basalt, sandstone and other monumental and building stones, including such stones in roughly squared or sawn blocks, slabs sheets, but excluding macadam | ad val. 60% |
| 25.17 | Flint; crushed or broken stone, macadam and tarred macadam, pebbles and gravel of a kind commonly used for road metalling, for railway or other ballast or for concrete aggregates; shingle, granules, chippings and powder of stones falling within headings numbered 25.15 and 25.16 | g.w., 100 kgs. P5.00 |
| 25.18 | Dolomite, whether or not calcined or agglomerated | g.w., 100 kgs. P1.00 |
| 25.19 | Natural magnesium carbonate (magnesite), whether or not calcined, other than magnesium oxide | g.w., 100 kgs. P1.50 |
| 25.20 | Gypsum (plaster stone); plaster, whether or not colored | g.w., 100 kgs. P2.00 |
| 25.21 | Limestone flux and limestone, and calcareous stone commonly used for the manufacture of lime or cement | g.w., 100 kgs. P2.00 |
| 25.22 | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide (heading No. 28.28) | g.w., 100 kgs. P2.00 |
| 25.23 | Hydraulic cements, whether or not colored: | |
| A. Standard Portland cement | g.w., 100 kgs. P3.50 | |
| B. Other | g.w., 100 kgs. P1.50 | |
| 25.24 | Asbestos | ad val. 15% |
| 25.25 | Meerschaum and amber, including agglomerated meerschaum and agglomerated amber; jet | ad val. 50% |
| 25.26 | Mica, including splittings; mica waste | ad val. 15% |
| 25.27 | Natural steatite, including natural steatite in roughly squared or sawn blocks, slabs or sheets; talc | g.w., 100 kgs. P2.00 |
| 25.28 | Natural cryolite and natural chiolite | ad val. 10% |
| 25.29 | Natural arsenic sulphides | ad val. 10% |
| 25.30 | Natural borates and crude natural boric acid, whether or not enriched, other than pure borates | ad val. 10% |
| 25.31 | Feldspars; flourspar | ad val. 10% |
| 25.32 | Non-metallic ores and mineral substances not otherwise provided for; broken pottery | ad val. 15% |
CHAPTER 26 METALLIC ORES, SLAG AND ASH NOTES:
1.For the purposes of heading No. 26.01, the term "metallic ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of the metals of Schedules XIV or XV or of mercury, even if they are intended for non-metallurgical purposes. The heading does not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.
2.This Chapter does not cover:
(a)Magnesite (heading No. 25.19);
(b)Basic slag (heading No. 31.03);
(c)Slag wool or rock wool (heading No. 68.07);
(d)Articles falling within heading No. 71.11 (relating, INTER ALIA, to gold-smiths' and silversmiths' sweepings, residues and lemels); or
(e)Mattes produced by any smelting process (Schedule XV), except lead matte.
| 26.01 | Metallic ores and concentrates and roasted iron pyrites | ad val. 10% |
|---|---|---|
| 26.02 | Slag, dross, scalings and other waste from the manufacture of iron or steel | ad val. 10% |
| 26.03 | Ash and residues (other than from the manufacture of iron or steel) from which metals are commercially extractable | ad val. 10% |
| 26.04 | Other slag and ash, including kelp | ad val. 10% |
CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES NOTES:
1.This Chapter does not cover:
(a)Separate chemically defined organic compounds (Chapter 29);
(b)Medicaments (Chapter 30).
2.Heading No. 27.07 shall include products similar to those obtained by the distillation of high temperature coal tar but which are obtained by the distillation of low temperature coal tar or other mineral tars, by processing petroleum or by any other process, provided, that the weight of the aromatic constituents exceeds that of the non-aromatic constituents.
3.References in heading No. 27.10 to petroleum and shale oils shall include similar oils obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.
4.References in heading No. 27.13 to paraffin wax and other mineral waxes shall include references to similar products obtained by synthesis or by other processes.
| 27.01 | Coal, including manufactured fuels of coal | g.w., 100 kgs. P0.50 |
|---|---|---|
| 27.02 | Lignite, whether or not agglomerated | g.w., 100 kgs. P0.50 |
| 27.03 | Peat (including per liter), whether or not agglomerated | g.w., 100 kgs. P0.50 |
| 27.04 | Coke and semi-coke of coal, of lignite and of peat | g.w., 100 kgs. P0.05 |
| 27.05 | Gas carbon; coal gas, water gas and producer gas | ad val. 15% |
| 27.06 | Tar distilled from coal, lignite or peat, and other mineral tars, including mineral tars of a kind used for road surfacing (prepared or reconstituted tars) | ad val. 10% |
| 27.07 | Oils and other products of the distillation of high temperature coal tar; other oils and products as defined in Note 2 of this Chapter | ad val. 10% |
| 27.08 | Pitch and pitch coke, obtained from coal tar or other mineral tars | ad val. 10% |
| 27.09 | Petroleum and shale oils, crude | ad val. 5% |
| 27.10 | Petroleum and shale oils, other than crude; preparations not otherwise provided for, containing not less than 70 per cent by weight of petroleum or shale oils, these oils being the basic constituents of the preparations: | |
| A. Light oils (e.g., petroleum ethers, gasoline, white spirit) | ad val. 25% | |
| B. Medium oils (e.g., kerosene and tractor fuel) | ad val. 15% | |
| C. Heavy oils (e.g., gas oils, fuel oils, lubricating oils, paraffin liquid or white oils) | ad val. 10% | |
| 27.11 | Crude butane, crude propane, crude petroleum gas and other crude gaseous hydrocarbons | ad val. 15% |
| 27.12 | Petroleum jelly | ad val. 20% |
| 27.13 | Paraffin wax, microcrystalline wax, ozokerite, lignite wax, peat wax and other mineral wax | ad val. 10% |
| 27.14 | Petroleum bitumen, petroleum coke and other residues resulting from the treatment of petroleum and shale oils | ad val. 10% |
| 27.15 | Bitumen and asphalt, natural; bituminous shale and asphaltic rock | ad val. 10% |
| 27.16 | Bituminous mixtures containing natural asphalt or bitumen, petroleum bitumen, mineral tar or mineral tar pitch (e.g., bituminous mastics, cut-backs, emulsions of asphalt, bitumen or mineral tar) | ad val. 10% |
Schedule VI PRODUCTS OF THE CHEMICAL AND ALLIED INDUSTRIES. NOTE: Articles answering to a description in headings numbered 28.49, 28.50 28.51 and 28.52 shall be classified in whichever of those headings is appropriate notwithstanding the fact that they may also answer to a description in other headings of this Schedule of the Code. CHAPTER 28 INORGANIC CHEMICALS; ORGANIC AND INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE EARTH METALS, OF RADIOACTIVE ELEMENTS AND OF ISOTOPES NOTES:
1.Except where the context otherwise requires, the headings of this Chapter shall apply only to:
(a)Separate chemical elements and chemically defined compounds, whether or not containing impurities;
(b)Products mentioned in (a) above dissolved in water;
(c)Products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render a product particularly suitable for certain distinctive use rather than for general use;
(d)The products mentioned in (a), (b) and (c) above containing an added stabilizer necessary for their preservation or transport.
2.In addition to carbonates and percarbonates (heading No. 28.42), cyanides and complex cyanides (heading No. 28.43), fulminates and cyanates (heading No. 28.44), organic products included in headings numbered 28.49 to 28.52 and metallic and non-metallic carbides (heading No. 28.56), the following compounds of carbon shall also be classified under this Chapter:
(a)Oxides of carbon; hydrocyanic and complex cyanogen acids (heading No. 28.13);
(b)Oxyhalides of carbon (heading No. 28.14);
(c)Sulphides of Carbon (heading No. 28.15);
(d)Oxysulphides of carbon, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metallic derivatives (heading No. 28.58) other than calcium cyanamide containing not more than twenty-five per cent by weight of nitrogen (Chapter 31).
3.This Chapter does not cover:
(a)Sodium chloride or other mineral products falling within Schedule V;
(b)Organo-inorganic compounds other than those mentioned in Note 2 above;
(c)Chemicals put up as medicaments (heading No. 30.03);
(d)Products mentioned in Notes 1, 2, 3 and 4 of Chapter 31;
(e)Inorganic luminophores (heading No. 32.07);
(f)Products put up for sale by retail as perfumery, cosmetics or toilet preparations (heading No. 33.06);
(g)Products suitable for use as glues put up for sale by retail as glues in packages not exceeding a net weight of one kilogram (heading No. 33.06);
(h)Photographic chemicals falling within heading No. 37.08;
(i)Artificial graphite (heading No. 38.01), disinfectants, insecticides, fungicides and the like put up in forms or packings for sale by retail (heading No. 38.11), products put up as charges for fire-extinguishing grenades (heading No. 38.17) and ink removers put up in packings for sale by retail (heading No. 38.19);
(j)Synthetic precious stones (heading No. 71.03) and precious metals falling within Chapter 71;
(k)The metals, whether or not chemically pure, falling within any heading of Schedule XV.
4.Chemically defined complex acids consisting of a non-metal acid falling within Subchapter II and a metallic acid falling within Subchapter IV shall be classified in heading No. 28.13.
5.Heading No. 28.50 shall apply only to the following:
(a)Technetium, promethium, polonium, astatine, radon, francium, radium, actinium, protactinium, neptunium, plutonium and other transuranic elements; isotopes of these elements; and compounds, inorganic or organic, of these elements or isotopes;
(b)All other radioactive isotopes, natural or artificial, including those of the precious metals and the base metals of Schedules XIV and XV and their compounds, inorganic or organic. The term "isotope" mentioned in headings numbered 28.50 and 28.51 includes "enriched isotopes", but does not include chemical elements which occur in nature as pure isotopes.
6.Heading No. 28.55 shall not apply to ferrophosphorus containing less than fifteen per cent by weight of phosphorus or to phosphor-copper containing eight per cent or less by weight of phosphorus. Such products shall be classified within headings numbered 73.01 and 74.02, respectively. I. CHEMICAL ELEMENTS.
| 28.01 | Halogens (fluorine, chlorine, bromine and iodine): | |
|---|---|---|
| A. Chlorine | n.w., kg. P0.25 and ad val. 80% | |
| B. Other | ad val. 20% | |
| 28.02 | Sulphur, sublimed or precipitated; colloidal sulphur | g.w., 100 kgs. P1.00 |
| 28.03 | Carbon, pure (e.g., carbon black, anthracene black, acetylene black) | ad val. 15% |
| 28.04 | Hydrogen, oxygen, rare gases and other metalloids and non-metals: | |
| A. Hydrogen and oxygen | ad val. 30% | |
| B. Other | ad val. 10% | |
| 28.05 | Alkali, alkaline, earth, rare earth metals (including yttrium and scandium), mercury and other metals not falling within Schedule XV: | |
| A. Mercury | ad val. 25% | |
| B. Other | ad val. 10% |
II. INORGANIC ACIDS AND OXYGEN COMPOUNDS OF NON-METALS OR METALLOIDS.
| 28.06 | Hydrochloric acid, choloronitric acid and chlorosulphonic acid: | |
|---|---|---|
| A. Hydrochloric acid, commercial | g.w., 100 kgs. P7.00 or ad val. 25% | |
| B. Other | ad val. 10% | |
| Sulphur dioxide | ad val. 20% | |
| 28.08 | Sulphuric acid; oleum: | |
| A. Sulphuric acid, commercial | g.w., 100 kgs. P7.00 or ad val. 25% | |
| B. Other | ad val. 10% | |
| 28.09 | Nitric acid; sulphonitric acid | ad val. 10% |
| 28.10 | Phosphorous pentoxide, phosphoric acids (meta-ortho- and pyro-) | ad val. 10% |
| 28.11 | Arsenic trioxide, arsenic pentoxide and acids of arsenic | ad val. 10% |
| 28.12 | Boric oxide and boric acid | ad val. 10% |
| 28.13 | Other inorganic acids and oxygen compounds of non- metals or metalloids (excluding water) | ad val. 10% |
III. HALOGEN AND SULPHUR COMPOUNDS OF NON-METALS OR OF METALLOIDS.
| 28.14 | Halides, oxyhalides and other halogen compounds of non- metals or metalloids | ad val. 10% |
|---|---|---|
| 28.15 | Phosphides of non-metals or metalloids, including phosphorous trisulphide | ad val. 10% |
IV. INORGANIC BASES AND METALLIC OXIDES, HYDROXIDES AND PEROXIDES.
| 28.16 | Ammonia, anhydrous or in solution | ad val. 20% |
|---|---|---|
| 28.17 | Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium and potassium: | |
| A. Sodium hydroxide (caustic soda), commercial | g.w., 100 kgs. P10.00 | |
| B. Other | ad val. 10% | |
| 28.18 | Oxides, hydroxides and peroxides of strontium, barium and magnesium | ad val. 10% |
| 28.19 | Zinc oxide and zinc peroxide | ad val. 10% |
| 28.20 | Aluminum oxide and hydroxide; artificial corundum | ad val. 10% |
| 28.21 | Chromium oxides and hydroxides | ad val. 10% |
| 28.22 | Manganese oxides | ad val. 10% |
| 28.23 | Iron oxides and hydroxides | ad val. 20% |
| 28.24 | Cobalt oxides and hydroxides | ad val. 10% |
| 28.25 | Titanium oxides | ad val. 10% |
| 28.26 | Tin oxides; stannous oxide and stannic oxides (stannic anhydride) | ad val. 10% |
| 28.27 | Lead oxides | ad val. 10% |
| 28.28 | Other inorganic bases and metallic oxides, hydroxides and peroxides (including hydrazine and hydroxylamine and their inorganic salts) | ad val. 10% |
V. METALLIC SALTS AND PEROXYSALTS OF INORGANIC ACIDS.
| 28.29 | Flourides; fluosilicates, fluoborates and other complex flourine salts | ad val. 10% |
|---|---|---|
| 28.30 | Chlorides and oxychlorides: | |
| A. Calcium chloride, commercial | ad val. 80% | |
| B. Other | ad val. 10% | |
| 28.31 | Chlorites and hypochlorites: | |
| A. Calcium hypochlorite (chloride of lime) | ad val. 80% | |
| B. Other | ad val. 10% | |
| 28.32 | Chlorates and perchlorates | ad val. 10% |
| 28.33 | Bromides, oxybromides, bromates and perbromates and hypobromites | ad val. 10% |
| 28.34 | Iodides, oxyiodides, iodates and periodates | ad val. 10% |
| 28.35 | Sulphides including polysulphides | ad val. 10% |
| 28.36 | Dithionites, including those stabilized with organic substances | ad val. 10% |
| 28.37 | Sulphites and thiosulphates | ad val. 10% |
| 28.38 | Sulphates (including alums) and persulphates | ad val. 10% |
| 28.39 | Nitrites and nitrates | ad val. 10% |
| 28.40 | Phosphites, hypophosphites and phosphates | ad val. 10% |
| 28.41 | Arsenites and arsenates | ad val. 10% |
| 28.42 | Carbonates and percarbonates, including commercial ammonium carbonate containing carbamate | ad val. 10% |
| 28.43 | Cyanides and complex cyanides | ad val. 10% |
| 28.44 | Fulminates and cyanates Silicates: | ad val. 10% |
| 28.45 | A. Sodium silicate | ad val. 10% |
| B. Other | ad val. 10% | |
| 28.46 | Borates and perborates | ad val. 10% |
| 28.47 | Salts of metallic acids (e.g., chromates, permanganates, stannates) | ad val. 10% |
| 28.48 | Other salts and peroxysalts of inorganic acids, but not including azides | ad val. 10% |
VI. MISCELLANEOUS.
| 28.49 | Colloidal precious metals, amalgams of precious metals, salts and other compounds, inorganic or organic, of precious metals | ad val. 10% |
|---|---|---|
| 28.50 | Radioactive chemical elements and radioactive isotopes; compounds, inorganic or organic of such elements or isotop es | ad val. 5% |
| 28.51 | Isotopes and their compounds, inorganic or organic, other than isotopes and compounds fallingwithin heading No. 28.50 | ad val. 5% |
| 28.52 | Salts and other compounds, inorganic or organic, of thorium, of uranium or of rare earth metals (including yttrium and scandium); intermixtures of such salts and compounds | ad val. 10% |
| 28.53 | Liquid air | ad val. 10% |
| 28.54 | Hydrogen peroxide | ad val. 10% |
| 28.55 | Phosphides | ad val. 10% |
| 28.56 | Carbides (e.g., calcium carbide, silicon carbide, boron carbide, metallic carbides): | |
| A. Calcium carbide | g.w., 100 kgs. P16.00 or ad val. 80% | |
| B. Other | ad val. 10% | |
| 28.57 | Hydrides, nitrides and azides, silicides and borides | ad val. 10% |
| 28.58 | Other inorganic compounds (including distilled and conductivity water and water of similar purity, and amalgams except amalgams of precious metals) | ad val. 10% |
CHAPTER 29 ORGANIC CHEMICALS. NOTES:
1.Except where the context otherwise requires, the headings of this Chapter shall apply only to:
(a)Separate chemically defined organic compounds, whether or not containing impurities;
(b)Mixtures of two or more isomers of the same organic compound, whether or not containing impurities;
(c)Products mentioned in (a) or (b) above dissolved in water;
(d)Products mentioned in (a) or (b) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render a product particularly suitable for certain distinctive use;
(e)The products mentioned in (a), (b), (c) and (d) above containing an added stabilizer necessary for their preservation or transport;
(f)Diazonium salts, arylides used as couplers for these salts and fast bases for azoic dyes, diluted to standard strengths.
2.This Chapter does not cover:
(a)Glycerol (heading No. 15.11);
(b)Ethyl alcohol (heading No. 22.08);
(c)Crude products of the distillation of coal, of mineral tars, of petroleum, of shale or other products falling within Chapter 27;
(d)The compounds of carbon mentioned in Note 2 of Chapter 28;
(e)Products put up as medicaments (heading No. 30.03);
(f)Urea containing not more than forty-five per cent by weight of nitrogen (heading No. 31.02), or if put up in packings of a gross weight not exceeding ten kilograms (heading No. 31.05);
(g)Coloring matter of vegetable or animal origin (heading No. 32.04); synthetic organic dyestuffs (including pigment dyestuffs), synthetic organic luminophores and products of the kind known as optical bleaching agents substantive to the fiber and natural indigo (heading No. 32.05) and dyes put up in forms or packings of a kind sold by retail (heading No. 32.09);
(h)Products put up for sale by retail as perfumery, cosmetics or toilet preparations (heading No. 33.06);
(i)Water soluble salts of higher fatty acids soaps, (heading No. 34.01) and organic surface-active agents (heading No. 34.02);
(j)Products suitable for use as glues put up for sale by retail as glues in packages not exceeding a net weight of one kilogram (heading No. 35.06);
(k)Metaldehyde and other similar substances put up in forms (e.g., tablets, sticks or similar forms) for use as fuels (heading No. 36.08);
(l)Photographic chemicals falling within heading No. 37.08;
(m)Disinfectants, insecticides, fungicides, and the like put up in forms or packings for sale by retail (heading No. 38.11), products put up as charges for fire extinguishing grenades (heading No. 38.17) and ink removers put up in packings for sale by retail (heading No. 38.19).
3.Articles which could be included in two or more of the headings of this Chapter shall be classified in the latest of those headings.
4.In the headings of Subchapters II to VII, any reference to halogenated, sulphonated or nitrated derivatives shall include a reference to sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives. 5.
(a)The esters of acid-function organic compounds falling within Subchapters I to VII with organic compounds of these Subchapters shall be classified with that compound which is classified in the heading placed last in the Subchapters;
(b)Esters of ethyl alcohol or glycerol with acid-function organic compounds of Subchapters I to VII shall be classified with the corresponding acid-function compounds;
(c)The salts of the esters referred to in (a) or (b) above with inorganic bases shall be classified with the corresponding esters;
(d)The salts of other acid- or phenol- function organic compounds falling within Subchapters I to VII with inorganic bases shall be classified with the corresponding acid- or phenol- function organic compounds. 6. The compounds of headings numbered 29.31 to 29.34 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms directly linked to carbon atoms, of other non-metals or of metals (such as sulphur, arsenic, mercury and lead). Heading No. 29.31 (organo-sulphur compounds) and heading No. 29.34 (other organo-inorganic compounds) shall not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur and of halogens which give them their nature of sulphonated or halogenated derivatives (or compound derivatives). 7. Heading No. 29.35 (heterocyclic compounds) shall not include internal ethers, methylenedioxy compounds, epoxides with three or four member rings, cyclic acetals, cyclic polymers of aldehydes and of thioaldehydes, anhydrides of polybasic acids, cyclic ureides and imides of polybasic acids. I. HYDROCARBONS; HALOGENATED, SULPHONATED OR NITRATED DERIVATIVES OF HYDROCARBONS.
| 29.01 | Hydrocarbons | ad val. 10% |
|---|---|---|
| 29.02 | Halogen derivatives of hydrocarbons | ad val. 10% |
| 29.03 | Sulphonated or nitrated derivatives of hydrocarbons; sulphohalogenated, nitrohalogenated, nitrosulphonated, nitrosulphohalogenated derivatives of hydrocarbons | ad val. 10% |
II. ALCOHOLS AND THEIR HALOGENATED, SULPHONATED OR NITRATED DERIVATIVES.
| 29.04 | Acyclic alcohols; halogenated, sulphonated or nitrated derivatives of acyclic alcohols including derivatives of ethyl alcohol), including fusel oil | ad val. 10% |
|---|---|---|
| 29.05 | Cyclic alcohols and their halogenated, sulphonated or nitrated derivatives | ad val. 10% |
III. PHENOLS, PHENOL-ALCOHOLS AND THEIR HALOGENATED, SULPHONATED OR NITRATED DERIVATIVES.
| 29.06 | Phenols and phenol-alcohols | ad val. 10% |
|---|---|---|
| 29.07 | Halogenated, sulphonated or nitrated derivatives of phenols and phenol-alcohols | ad val. 10% |
IV. ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, EPOXIDES, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED OR NITRATED DERIVATIVES.
| 29.08 | Ethers, ether-alcohols, ether- phenols, ether-alcohol phenols, alcohol peroxides, ether peroxides, and their halogenated, sulphonated or nitrated derivatives | ad val. 10% |
|---|---|---|
| 29.09 | Epoxides with a three or four member ring, epoxyalcohols, epoxyphenols and epoxyethers; halogenated, sulphonated or nitrated derivatives thereof | ad val. 10% |
| 29.10 | Acetals and hemiacetals and single or complex oxygen- function acetals and hemiacetals, and their halogenated, sulphonated or nitrated derivatives | ad val. 10% |
V. ALDEHYDE-FUNCTION COMPOUNDS.
| 29.11 | Aldehydes, aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and other single or complex oxygen-function aldehydes | ad val. 10% |
|---|---|---|
| 29.12 | Halogenated, sulphonated or nitrated derivatives of aldehydes and other substances falling within heading No. 29.11 | ad val. 10% |
VI. KETONE-FUNCTION COMPOUNDS AND QUINONE- FUNCTION COMPOUNDS. | 29.13 | Ketones, ketone-alcohols, ketone-phenols, ketone-aldehydes, quinones, quinone- alcohols, quinone-phenols, quinone-aldehydes and other single or complex oxygen-function ketones and quinones, and their halogenated, sulphonated or nitrated derivatives | ad val. 10% | VII. ACIDS, ACID ANHYDRIDES, ACID HALIDES, ACID PEROXIDES AND PERACIDS, AND THEIR HALOGENATED, SULPHONATED OR NITRATED DERIVATIVES.
| 29.14 | Monoacids and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated or nitrated derivatives | ad val. 10% |
|---|---|---|
| 29.15 | Polyacids and their anhydrides, acid halides, acid peroxides, peracids, and their halogenated, sulphonated or nitrated derivatives | ad val. 10% |
| 29.16 | Alcohol-acids, aldehyde-acids, ketone-acids, phenol-acids and other single or complex oxygen-function acids, and their anhydrides, acid halides, acid peroxides, and peracids, and their halogenated, sulphonated or nitrated derivatives | ad val. 10% |
VIII. INORGANIC ESTERS AND THEIR SALTS.
| 29.17 | Sulphuric esters and their salts | ad val. 10% |
|---|---|---|
| 29.18 | Nitrous and nitric esters | ad val. 10% |
| 29.19 | Phosphoric esters and their salts, including lactophosphates | ad val. 10% |
| 29.20 | Carbonic esters and their salts | ad val. 10% |
| 29.21 | Other esters of mineral acids (excluding halides) and their salts | ad val. 10% |
IX. NITROGEN-FUNCTION COMPOUNDS.
| 29.22 | Amine-function compounds | ad val. 10% |
|---|---|---|
| 29.23 | Single or complex oxygen-function amino-compounds | ad val. 10% |
| 29.24 | Quatenary ammonium salts and hydroxides, including lecithins and other phosphoaminolidines | ad val. 10% |
| 29.25 | Organic substitution derivatives of hydrazine or of hydroxylamine | ad val. 10% |
| 29.26 | Amide-function compounds: | |
| A. Paraethoxyphenylurea (dulcin) | l.w., kg. P7.50 | |
| B. Other | ad val. 10% | |
| 29.27 | Imide-function compoundsanfimine-function compounds: | |
| A. Benzoicsulphimides (saccharin) and their salts | l.w. kg. P7.50 | |
| B. Other | ad val. 10% | |
| 29.28 | Nitrile-function compounds | ad val. 10% |
| 29.29 | Diazo-, azo-, and azoxy-compounds | ad val. 10% |
| 29.30 | Compounds with other nitrogen-functions | ad val. 10% |
X. ORGANO-INORGANIC COMPOUNDS AND HETEROCYCLIC COMPOUNDS.
| 29.31 | Organo-sulphur compounds | ad val. 10% |
|---|---|---|
| 29.32 | Organo-arsenic compounds | ad val. 10% |
| 29.33 | Organo-mercury compounds | ad val. 10% |
| 29.34 | Other organo-inorganic compounds | ad val. 10% |
| 29.35 | Heterocyclic compounds, including nucleic acids | ad val. 10% |
| 29.36 | Sulphonamides | ad val. 10% |
XI. PROVITAMINS, VITAMINS, HORMONES AND ENZYMES, NATURAL OR REPRODUCED BY SYNTHESIS.
| 29.37 | Lactones and lactams | ad val. 10% |
|---|---|---|
| 29.38 | Provitamins and vitamins, including concentrates | ad val. 10% |
| 29.39 | Hormones | ad val. 10% |
| 29.40 | Enzymes | ad val. 10% |
XII. GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES.
| 29.41 | Glycosides, their salts, ethers, esters and other derivatives | ad val. 10% |
|---|---|---|
| 29.42 | Vegetable alkaloids, the salts, ethers, esters and other derivatives: | |
| A. Of opium | ad val. 10% | |
| B. Of cinchona | ad val. 10% | |
| C. Other | ad val. 10% |
XIII. OTHER ORGANIC COMPOUNDS.
| 29.43 | Sugars, chemically pure, other than sucrose | ad val. 10% |
|---|---|---|
| 29.44 | Antibiotics | ad val. 10% |
| 29.45 | Other organic compounds: | |
| A. Artificial sweetening agents not otherwise provided for | l.w., kg. P7.50 | |
| B. Other | ad val. 10% |
CHAPTER 30 PHARMACEUTICAL PRODUCTS NOTES:
1.For the purpose of heading No. 30.03 "medicaments" means articles (other than food or beverages, such as dietetic, diabetic or fortified foods, tonic beverages, mineral waters) not falling within heading No. 30.02 or 30.04 which are either:
(a)Constituents comprising two or more products mixed or compounded together for therapeutic or phophylactic uses; or
(b)Unmixed products suitable for such uses put up in measured does or in packings of a kind sold by retail for therapeutic or prophylactic purposes. For the purposes of these provisions, all solutions of unmixed products shall be treated as "unmixed substance" except nonaqueous solutions of chemical products, and colloidal solutions; these are treated as "mixed products". Unmixed products which do not fulfill the conditions of paragraph (b) above shall be classified according to their nature (e.g., as vegetable products, chemical products).
2.The headings of this Chapter shall not apply to:
(a)Natural or artificial mineral or aerated waters (heading No. 22.01);
(b)Aqueous distillates of natural perfumes suitable for medicinal use (heading No. 33.05);
(c)Dentifrices of all kinds including those having therapeutic or prophylactic properties (heading No. 33.06);
(d)Medicated soaps of all kinds (heading No. 34.01).
3.Heading No. 30.05 shall apply only to:
(a)Sterile surgical catgut and similar sterile suture material;
(b)Sterile laminaria and laminaria tents;
(c)Opacifying preparations for X-ray examinations;
(d)Diagnostic reagents, not falling in heading No. 30.03, put up in measured doses or prepared and designed to be applied to the patient;
(e)Dental cements and other dental fillings;
(f)Plaster-coated fracture bandages;
(g)First-aid boxes and kits.
| 30.01 | Glands and other organs and other substances of animal origin, dried, concentrated or in solution or other media, of a kind used for medical or surgical purposes; extracts of any of the above organs or substances, whether or not in solution or other media | ad val. 10% |
|---|---|---|
| 30.02 | Immunizing (preventive or curative) sera; microbic vaccines, microbic cultures and similar products of microbic origin: | |
| A. In capsules, pills, lozenges, troches, ampules, tubes or other similar receptacles | ad val. 10% | |
| B. Other | Free | |
| 30.03 | Medicaments (including veterinary medicaments) | ad val. 30% |
| 30.04 | Wadding (including absorbent cotton), gauze, bandages and similar articles (e.g., dressings, adhesive plasters, poultices) impregnated or coated with pharmaceutical substances or put up in retail packings for medical or surgical purposes | ad val. 20% |
| 30.05 | Other pharmaceutical articles | ad val. 15% |
CHAPTER 31 FERTILIZERS NOTES:
1.Heading No. 31.02 shall apply only to the following articles, provided that they are not put up in the forms or packings described in heading No. 31.05:
(a)Articles which answer to one or other of the descriptions given below:
(1)Sodium nitrate containing not more than sixteen per cent by weight of nitrogen;
(2)Ammonium nitrate containing not more than thirty-three per cent by weight of nitrogen;
(3)Ammonium sulphonitrate, whether or not pure;
(4)Ammonium sulphate, whether or not pure;
(5)Calcium nitrate containing not more than sixteen per cent by weight of nitrogen;
(6)Calcium nitrate-magnesium nitrate, whether or not pure;
(7)Calcium cyanamide containing not more than twenty-two per cent by weight of nitrogen, whether or not treated with oil;
(8)Urea containing not more than forty-five per cent by weight of nitrogen;
(b)Fertilizers consisting of any of the articles described in (a) above, but without quantitative criteria, mixed together;
(c)Fertilizers consisting of ammonium chloride or of any of the articles described in (a) or (b) above, but without quantitative criteria, mixed with chalk, gypsum or other natural mineral non-fertilizing substances. 2. Heading No. 31.03 shall apply only to the following articles, provided that they are not put up in the forms or packings described in heading No. 31.05:
(a)Articles which answer to one or other of the descriptions given below:
(1)Natural calcium phosphates, apatite and phosphated chalks, finely ground so that not less than ninety per cent by weight passes through a 100 mesh sieve;
(2)Basic slag;
(3)Disintegrated (calcined) calcium phosphates (thermophosphates);
(4)Superphosphates (single, double or triple);
(5)Calcium hydrogen phosphate containing not less than 0.2 per cent by weight of flourine;
(b)Fertilizers consisting of any of the articles described in (a) above, but without quantitative criteria, mixed together. 3. Heading No. 31.04 shall apply only to the following articles, provided that they are not put in forms or packings described in heading No. 31.05:
(a)Articles which answer to one or other of the descriptions given below:
(1)Crude natural potassium salts (carnallite, kainite, sylvinite and other);
(2)Crude potassium salts obtained by the treatment of residues of beet molasses:
(3)Potassium chloride, whether or not pure, except as provided in Note 6(c) below;
(4)Potassium sulphate containing not more than fifty-two per cent by weight of K2O;
(5)Magnesium sulphate-potassium sulphate containing less than twenty-seven per cent by weight of K2O.
(b)Fertilizers consisting of any of the articles described in (a) above, but without quantitative criteria, mixed together. 4. Ammonium phosphates containing not less than six milligrams of arsenic per kilogram are included in heading No. 31.05. Potassium nitrate containing not more than ninety-eight per cent by weight of KNO3 are included in heading No. 31.05. 5. For the purposes of the quantitative criteria specified in Notes 1(a), 2(a), 3(a) and 4 above, the calculation shall be made on the dry anhydrous product. 6. This Chapter does not cover:
(a)Animal blood or powdered bone, horn or hoof (Chapter 5);
(b)Separate chemically defined compounds (other than those answering to the description in Notes 1(a), 2(a), 3(a) and 4 above);
(c)Cultured crystals of potassium chloride, not optically worked, weighing not less than 2.5 grams each (heading No. 38.19); optically worked crystals (heading No. 90.01).
| 31.01 | Guano and other natural animal or vegetable fertilizers, whether or not mixed together, but not chemically treated | Free |
|---|---|---|
| 31.02 | Mineral or chemical fertilizers, nitrogenous | ad val. 5% |
| 31.03 | Mineral or chemical fertilizers, phosphatic | ad val. 5% |
| 31.04 | Mineral or chemical fertilizers, potassic | ad val. 5% |
| 31.05 | Other fertilizers; fertilizers of all kinds, in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding ten kilograms: | |
| A. Composite and other fertilizers | ad val. 5% | |
| B. Fertilizers of all kinds, in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding ten kilograms | ad val. 10% |
CHAPTER 32 TANNING AND DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, COLORS, PAINTS AND VARNISHES; PUTTY, FILLERS AND STOPPINGS; INKS. NOTES:
1.This Chapter does not cover:
(a)Separate chemically defined elements and compounds (except those falling within headings numbered 32.04 and 32.05, inorganic luminophores falling within heading No. 32.07 and dyes in forms or packings of a kind sold by retail falling within heading No. 32.09);
(b)Tannates included in headings numbered 28.49 to 28.52 inclusive and proteic derivatives of tannins in headings numbered 35.01 to 35.04.
2.Heading No. 32.05 shall include mixtures of stabilized diazonium salts and coupling compounds for the production of insoluble azoic dyestuffs on the fiber.
3.Headings numbered 32.05, 32.06 and 32.07 shall apply, respectively, to synthetic organic dyestuffs (including pigment dyestuffs), color lakes or other coloring material put up as concentrated dispersions in artificial plastics, rubber or other media. The headings shall not apply to prepared pigments falling within heading No. 32.09.
4.Solutions (other than collodions) consisting of any of the products specified in headings numbered 39.01 to 39.06 in volatile organic solvents shall be classified in heading No. 32.09 provided that the weight of the solvent exceeds twenty per cent of the weight of the solution.
| 32.01 | Tanning extracts of vegetable origin | ad val. 15% |
|---|---|---|
| 32.02 | Tannins (tannic acid), including water-extracted gallnut tannin, their salts, ethers, esters and other derivatives | ad val. 15% |
| 32.03 | Synthetic tanning substances; artificial bates for pretanning (e.g., of enzymatic, pancreatic or bacterial origin) | ad val. 15% |
| 32.04 | Coloring matter of vegetable origin (including dyewood extract and other vegetable dyeing extracts, but excluding indigo) or of animal origin | ad val. 15% |
| 32.05 | Synthetic organic dyestuffs (including pigment dyestuffs); synthetic organic luminophores; products of the kind known as optical bleaching agents, substantive to the fiber; natural indigo | ad val. 25% |
| 32.06 | Color lakes | ad val. 25% |
| 32.07 | Other coloring matter; inorganic luminophores | ad val. 15% |
| 32.08 | Prepared pigments, prepared opacifiers and prepared colors, vitrifiable enamels and glazes liquid lusters, and similar products of the kind used in the ceramic, enameling and glass industries; engobes (slips); frit and other glass, in the form of powder or granules | ad val. 15% |
| 32.09 | Varnishes, lacquers and lacquer enamels; other paints and enamels; distempers, water pigments of the kind used for finishing leather, pigments in linseed oil, white spirit, spirits of turpentine, varnish or other paint or enamel media; dyes in forms or packings of a kind sold by retail: | |
| A. Prepared dyes in forms or packings of a kind sold by retail | ad val. 25% | |
| B. Other | ad val. 75% | |
| Artists', students' and amusement colors, in tablets, tubes, pans and similar forms, including such colors in boxes with or without brushes, palettes or other accessories | ad val. 10% | |
| 32.11 | Prepared driers | ad val. 15% |
| 32.12 | Glaziers' putty; grafting putty; filling and stopping pastes for painters' and similar uses: | |
| A. Glaziers' putty | ad val. 30% | |
| B. Other | ad val. 20% | |
| 32.18 | Writing ink, printing ink and other inks: | |
| A. Writing and drawing inks | ad val. 50% | |
| B. Other | ad val. 20% |
CHAPTER 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETICS AND TOILET PREPARATIONS. NOTES:
1.This Chapter does not cover:
(a)Soaps falling within heading No. 34.01; or
(b)Spirits of turpentine or other products falling within heading No. 38.07.
2.Heading No. 33.04 shall not apply to articles which are ready for use as perfumery or toilet preparations (heading No. 33.06) or as preparations of food or drink (heading No. 21.07).
3.Heading No. 33.06 shall apply, INTER ALIA, to dentifrices, shaving creams or shampoos, whether or not containing soap or detergents.
| 33.01 | Essential oils (terpenics or not); concretes and absolutes; resinoids | ad val. 50% |
|---|---|---|
| 33.02 | Terpenic by-products of the deterpenation of essential oils | ad val. 50% |
| 33.03 | Concentrates of essential oils in fats or in fixed oils, obtained by cold absorption or by maceration | ad val. 50% |
| 33.04 | Mixtures of two or more odoriferous substances (essential oils, resinoids or synthetic aromatics) or mixtures with a basic of one or more of these substances, of a kind used as raw materials in the perfumery, food, drink or other industries | ad val. 50% |
| 33.05 | Aqueous distillates of natural perfumes, including distillates suitable for medicinal uses | ad val. 40% |
| 33.06 | Perfumery, cosmetics and toilet preparations | ad val. 20% |
CHAPTER 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING AND SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELING PASTES AND DENTAL WAXES. NOTES:
1.This Chapter does not cover dentifrices, shaving creams or shampoos containing soap or organic surface-active agents (heading No. 33.06).
2.Heading No. 34.01 should apply only to soap consisting of water soluble salts of higher fatty acids with or without the addition of other substances (e.g., disinfectants, abrasive powders, fillers, medicaments).
3.The reference in heading No. 34.03 to petroleum and shale oils shall apply to the products in heading No. 27.10.
4.In heading No. 34.04 the expression "prepared wases, not emulsified or containing solvents" shall apply only to:
(a)Mixtures of animal waxes, mixtures of vegetable waxes and mixtures of artificial waxes;
(b)Mixtures of different classes of waxes (animal, vegetable, mineral and artificial);
(c)Mixtures of waxy consistency not emulsified or containing solvents, with a basis of one or more waxes, and containing fats, resins, mineral substances, dyes or other materials.
5.Heading No. 34.04 shall not apply to:
(a)Waxes consisting of mixtures of synthetic hydrocarbons or of mixtures of any of the products in heading No. 27.13; or
(b)Separate chemically defined organic compounds(Chapter 29).
| 34.01 | Soap, including medicated soap | ad val. 40% |
|---|---|---|
| 34.02 | Organic surface-active agents; surface-active preparations and washing preparations, whether or not containing soap | ad val. 25% |
| 34.03 | Lubricating preparations of mixtures of oils or greases or of mixtures with a basis of oils or greases, but not including preparations consisting seventy per cent or more by weight of petroleum or shale oils | ad val. 15% |
| 34.04 | Artificial waxes (including water-soluble waxes); prepared waxes, not emulsified or containing solvents | ad val. 20% |
| 34.05 | Footwear, furniture and floor polishes and creams, metal polishes, scouring powders and similar preparations, but excluding prepared waxes falling within heading No. 34.04: | |
| A. Polishes, creams and similar preparations for footwear and other articles of leather | ad val. 100% | |
| B. Other | ad val. 40% | |
| 34.06 | Candles, tapers bright lights and the like | ad val. 60% |
| 34.07 | Modeling pastes (including those put up for children's amusement and assorted modeling pastes); preparations of a kind known as "dental wax" in plates, horseshoe shapes, sticks and similar forms | ad val. 15% |
CHAPTER 35 ALBUMINOIDAL SUBSTANCES AND GLUES. NOTES:
1.This Chapter does not cover:
(a)The salts and other organic products included in headings numbered 28.49 to 28.52, inclusive;
(b)Protein substances put up as medicaments (heading No. 30.03);
(c)Gelatin postcards and other products of the printing industry (Chapter 49).
2.In this Chapter glues put up in packages not exceeding a net weight of one kilogram shall fall within heading No. 35.06.
| 35.01 | Casein, caseinates and other casein derivatives; casein glues | ad val. 15% |
|---|---|---|
| 35.02 | Albumins, albuminates and other albumin derivatives | ad val. 15% |
| 35.03 | Gelatin (including gelatin in rectangles, whether or not colored or surface-worked) and gelatin derivatives; glues derived from bones, hides, nerves, tendons, or similar products, and fish glues; isinglass | ad val. 15% |
| 35.04 | Peptones and other protein substances and their derivatives; hide powder, whether or not chromed | ad val. 15% |
| 35.05 | Dextrins; soluble or roasted starches; starch glues | ad val. 15% |
| 35.06 | Prepared glues not otherwise provided for; products suitable for use as glues put up for sale by retail as glues in packages not exceeding a net weight of one kilogram | ad val. 40% |
CHAPTER 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS. NOTES:
1.This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or (b) below.
2.Heading No. 36.08 shall apply only to:
(a)Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (e.g., tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and other similar solid or semi-solid fuels;
(b)Liquid fuels (e.g., petrol) of a kind used in mechanical lighters, in containers of a capacity not exceeding three hundred cubic centimeters;
(c)Resin torches, firelighters and the like.
| 36.01 | Propellent powders | ad val. 10% |
|---|---|---|
| 36.02 | Prepared explosives, other than propellent powders | ad val. 10% |
| 36.03 | Mining, blasting and safety fuses | ad val. 10% |
| 36.04 | Percussion and detonating caps; igniters; detonators | ad val. 10% |
| 36.05 | Firecrackers and pyrotechnic products (e.g., fireworks, fog signals, fuses, amorces), rain rockets: | |
| A. Firecrackers | l.wl., kg. P5.00 | |
| B. Other | ad val. 30% | |
| 36.06 | Matches (excluding Bengal matches) | l.w., kg. P1.50 |
| 36.07 | Ferrocerium and other pyrophoric alloys in all forms | ad val. 100% |
| 36.08 | Other combustible preparations and products | ad val. 60% |
CHAPTER 37 PHOTOGRAPHIC AND CINEMATOGRAPHIC ARTICLES. NOTES:
1.Heading No. 37.03 shall apply only to:
(a)Chemical products mixed or compounded for photographic uses (e.g., sensitized emulsions, developers and fixers); and
(b)Unmixed substances, suitable for such uses and put up in measured portions or put up for retail sale in a form ready for use.
2.Heading No. 37.08 does not apply to photographic pastes or gums (heading No. 35.06), varnishes (Chapter 32) or similar products which shall be classified under their respective headings.
| 37.01 | Plates, sensitized, unexposed, of glass or other materials (including film in the flat): | |
|---|---|---|
| A. For radiography | ad val. 10% | |
| B. Other | ad val. 25% | |
| 37.02 | Roll-film, sensitized, unexposed, perforated or not: | |
| A. For radiography and for cinematography | ad val. 10% | |
| B. Other | ad val. 25% | |
| 37.03 | Sensitized paper, paperboard and cloth, unexposed of exposed but not developed: | |
| A. Unexposed | ad val. 25% | |
| B. Exposed but not developed | ad val. 10% | |
| 37.04 | Sensitized plates and film, exposed but not developed, negative or positive, other than cinematographic films | ad val. 10% |
| 37.05 | Plates, unperforated film, and perforated film of a length not exceeding four meters, exposed and developed, negative or positive | ad val. 10% |
| 37.06 | Cinematographic film, exposed, whether or not developed, consisting only of a sound track, or positive | ad val. 20% |
| 37.07 | Other cinematographic film, exposed, whether or not developed and whether or not incorporating a sound track, negative or positive: | |
| A. Cinemascope, vista-vision and similar films producing panoramic or three-dimensional perspective, multi-colored | linear meter P0.80 | |
| B. Two dimensional film, multi-colored | linear meter P0.70 | |
| C. Other | linear meter P0.50 | |
| D. Newsreels, travelogues, technical and scientific films and short films | linear meter P0.20 | |
| 37.08 | Chemical products and flashlight materials of a kind and in a form suitable for use in photography | ad val. 10% |
CHAPTER 38 MISCELLANEOUS CHEMICAL AND RELATED PRODUCTS NOTES:
1.This Chapter does not cover:
(a)Separate chemically defined elements and compounds with the exception of the following:
(1)Artificial graphite (heading No. 38.01);
(2)Disinfectants, insecticides, fungicides and the like, put up in forms or packings for sale by retail (heading No. 38.11);
(3)Products put up as charges for fire extinguishers or put up in fire-extinguishing grenades (heading No. 38.17);
(4)Products specified in Note 2(a) and (b) below;
(b)Medicaments (heading No. 30.03).
2.Heading No. 38.19 shall include, INTER ALIA, the following articles:
(a)Cultured crystals, not optically worked, weighing not less than two and a half grams each, of magnesium oxide or of the halides of the alkali or of the alkaline earth metals;
(b)Ink removers put up in packings for sale by retail;
(c)Stencil correctors put up in packings for sale by retail;
(d)Ceramic firing testers (Seger cones).
| 38.01 | Artificial graphite; colloidal graphite | ad val. 10% |
|---|---|---|
| 38.02 | Animal black (e.g., bone black, ivory black), including spent animal black | ad val. 10% |
| 38.03 | Activated carbon (decolorizing, depolarizing or absorbent); activated diatomite, activated clay, activated bauxite and other activated natural mineral products | ad val. 10% |
| 38.04 | Spent oxide produced in coal gas purification | ad val. 10% |
| 38.05 | Tall oil | ad val. 10% |
| 38.06 | Concentrated sulphite lye | ad val. 10% |
| 38.07 | Spirits of turpentine (gum, wood and sulphate) and other terpenic solvents produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine; pine oil (excluding "pine oils" not rich in terpineol) | ad val. 10% |
| 38.08 | Rosin and resin acids, and derivatives thereof other than ester gums included in heading No. 39.05; rosin spirit and rosin oils | ad val. 10% |
| 38.09 | Wood tar; wood tar oils (other than the light oils falling within heading No. 38.18); wood creosote; wood naphtha; acetone oil | ad val. 10% |
| 38.10 | Vegetable pitch of all kinds; brewers' pitch and similar compounds based on rosin or on vegetable pitch; foundry core binders based on natural resinous products | ad val. 10% |
| 38.11 | Disinfectants, insecticides, fungicides, weed-killers, anti- sprouting products, rat poisons and similar products, put up in forms or packings for sale by retail or as preparations or as articles (e.g., sulphur-treated bands, wicks and candles, fly-papers) | ad val. 10% |
| 38.12 | Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries | ad val. 10% |
| 38.13 | Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding rods and electrodes | ad val. 10% |
| 38.14 | Prepared additives for heavy mineral oils; anti-knock preparations for motor fuels | ad val. 10% |
| 38.15 | Prepared rubber accelerators | ad val. 10% |
| 38.16 | Prepared culture media for development of micro-organisms | Free |
| 38.17 | Preparations and charges for fire extinguishers; charged fire-extinguishing grenades: | |
| A. Preparations and charges for fire extinguishers: | ||
| 1. Foam type | ad val. 55% | |
| 2. Soda-acid type | ad val. 100% | |
| 3. Other | ad val. 25% | |
| B. Other | ad val. 25% | |
| 38.18 | Compounded solvents and thinners for varnishes and similar products | ad val. 10% |
| 38.19 | Chemical products and preparations of the chemical and allied industries (including those consisting of mixtures of natural products) not otherwise provided for; residual products of the chemical and allied industries, not otherwise provided for | ad val. 10% |
Schedule VII ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS AND ARTICLES THEREOF; RUBBER, SYNTHETIC RUBBER, RUBBER SUBSTITUTES (FACTICE), AND ARTICLES THEREOF. CHAPTER 39 ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS; ARTICLES THEREOF. NOTES:
1.This Chapter does not cover:
(a)Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;
(b)Saddlery or harness (heading No. 42.01) or travel articles, handbags or other receptacles falling within heading No. 42.02;
(c)Plaits, wickerwork or other articles falling within Chapter 46;
(d)Synthetic or artificial textiles (Schedule XI) or articles thereof;
(e)Footwear, headgear, umbrellas, sunshades, walking sticks, whips, riding crops, fans or parts thereof or other articles falling within Schedule XII;
(f)Imitation jewelry falling within heading No. 71.16;
(g)Articles falling within Schedule XVI (machines and mechanical or electrical appliances);
(h)Parts of vehicles or aircraft (Schedule XVII);
(i)Worked optical elements of artificial plastics, spectacle frames, drawing instruments or other articles falling within Chapter 90;
(j)Articles falling within Chapter 91 (e.g., clocks, watches and parts thereof);
(k)Musical instruments or parts thereof or other articles falling within Chapter 92;
(l)Furniture or parts of furniture (Chapter 94);
(m)Brushes or other articles falling within Chapter 96;
(n)Toys, games or sports requisites (Chapter 97); or
(o)Buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette holders or the like, parts of vacuum flasks or the like, pens, propelling pencils or other articles falling within Chapter 98.
2.Headings numbered 39.01 to 39.06 shall apply to materials answering to the description in the respective headings if in the following forms only:
(a)Liquid or paste (including emulsions, dispersions and solutions);
(b)Blocks, lumps, powders (including molding powders), granules, flakes and similar bulk forms;
(c)Tubes, rods, sticks, profile shapes;
(d)Plates, sheets, strips, film and foil, whether or not printed or otherwise surface-worked, and rectangular articles cut therefrom, not further worked;
(e)Waste and scrap.
| 39.01 | Condensation and polycondensation products, whether or not modified or polymerized (e.g., phenoplasts, aminoplasts, alkyds, linear polycondensation products, silicones) | ad val. 20% |
|---|---|---|
| 39.02 | Polymerization products (e.g., polyethylenes and derivatives, polyisobutylene, polystyrene, chloride and acetate of polyvinyl and other polyvinyl derivatives, polyacrylic derivatives, polyallyl esters, copolymers, coumaroneindene resins) | ad val. 20% |
| 39.03 | Regenerated cellulose; cellulose nitrate, acetate and other cellulose esters, cellulose ethers and other chemical derivatives of cellulose, plasticized or not (e.g., collodions celluloid); vulcanized fiber | ad val. 20% |
| 39.04 | Hardened proteins (e.g., hardened casein and hardened gelatin) | ad val. 20% |
| 39.05 | Natural resins modified by fusion (run gums); artificial resins obtained by esterification of natural resins or of resinic acids (ester gums); chemical derivatives of natural rubber (e.g., chlorinated rubber, rubber hydrochloride, oxidized rubber, cyclized rubber) | ad val. 20% |
| 39.06 | Other artificial high polymers, artificial resins and plastic materials | ad val. 20% |
| 39.07 | Articles of materials of the kinds described in headings numbered 39.01 to 39.06 | ad val. 70% |
CHAPTER 40 RUBBER, SYNTHETIC RUBBER, RUBBER SUBSTITUTES (FACTICE), AND ARTICLES THEREOF. NOTES:
1.Except where the context otherwise requires, throughout this Code the expression "rubber" means natural rubber, balata, gutta-percha and similar natural gums, synthetic rubber, rubber substitutes derived from oils (factice) and such substances reclaimed therefrom.
2.This Chapter does not cover the following articles of rubber and textiles, which fall generally within Schedule XI:
(a)Elastic fabric or articles thereof, or knitted or crocheted fabric or articles, elastic (including rubberized);
(b)Plates, sheets, strips or profile shapes, and articles thereof consisting
(1)of one or two ply fabric covered on one or more sides with rubber and weighing not more than one and a half kilograms per square meter;
(2)of felt covered on one or more sides with rubber, in which the rubber does not exceed fifty per cent by weight;
(c)Textile hosepiping waterproofed by internal coating with rubber. 3. The following are neither covered by this Chapter:
(a)Footwear or parts thereof (Chapter 64);
(b)Headgear or parts thereof (including bathing caps, Chapter 65);
(c)Mechanical or electrical appliances or parts thereof (including electrical articles of all kinds), of hardened rubber (Schedule XVI);
(d)Articles falling within Chapters 90, 92, 94 and 96;
(e)Toys, games or sports requisites (other than sports gloves, Chapter 97); or
(f)Buttons, combs, smoking pipe stems, pens or other articles falling within Chapter 98. 4. In heading No. 40.02 the expression "synthetic rubber" applies only to synthetic thermoplastic substances which, on being cured with sulphur or otherwise, acquire at normal temperature (15 to 20 C.) a high reversible extensibility (not less than 500 per cent) and which, by the action of saponifying agents, are not convertible into soluble products of lesser molecular weight; such substances include polybutadiene, polychlorobutadiene (GRM), polybutadiene-styrene (GRS), polyacrylonitrilebutadiene (GRA) and thioplasts (GRP). 5. Headings numbered 40.01 and 40.02 shall not apply to rubber containing fillers, reinforcing or vulcanizing agents, accelerators or coloring matter. 6. Vulcanized rubber thread of a cross-section exceeding five millimeters is deemed to be strip falling within heading No. 40.08. 7. Heading No. 40.10 shall include transmission, conveyor or elevator belts or belting of textile fabric, impregnated, coated, covered or laminated with rubber or made from textile yarn or cord, impregnated or coated with rubber. I. RAW RUBBER.
| 40.01 | Natural rubber, balata, gutta-percha and similar natural gums, raw, including latex, whether or not stabilized | ad val. 15% |
|---|---|---|
| 40.02 | Synthetic rubber including synthetic latex whether or not stabilized; rubber substitutes derived from oils (factice) | ad val. 15% |
| 40.03 | Reclaimed rubber | ad val. 15% |
| 40.04 | Waste, parings and powder of unhardened rubber; worn out articles of unhardened rubber, fit only for the recovery of rubber | ad val. 15% |
II. UNVULCANIZED RUBBER
| 40.05 | Plates, sheets and strips of unvulcanized rubber | ad val. 25% |
|---|---|---|
| 40.06 | Unvulcanized rubber in other forms or states (e.g., rods, tubes and shapes, solutions and dispersions); articles of unvulcanized rubber (e.g., impregnated textile thread; unvulcanized rubber adhesives on backings of any material including vulcanized rubber, except plasters for medical and surgical purposes, whether medicated or not; rings and discs): | |
| A. Rubber cement | ad val. 50% | |
| B. Camelback for recapping worn-out tires, including other tire repair materials such as cushion gum, tread gum and rubberized cord fabrics | g.w., kg. P1.40 and ad val. 25% | |
| C. Other | ad val. 25% |
III. ARTICLES OF UNHARDENED VULCANIZED RUBBER.
| 40.07 | Vulcanized rubber thread and cord, whether or not textile covered, and textile thread covered or impregnated with vulcanized rubber | ad val. 25% |
|---|---|---|
| 40.08 | Plates and sheets (not cut, or cut into rectangles), strips and profile shapes of unhardened vulcanized rubber: | |
| A. Foam rubber | ad val. 100% | |
| B. Other | ad val. 25% | |
| 40.09 | Piping and tubing of unhardened vulcanized rubber | ad val. 25% |
| 40.10 | Transmission, conveyor or elevator belts or belting of vulcanized rubber | ad val. 10% |
| 40.11 | Rubber tires and tubes for vehicles and aircraft: | |
| A. For automobiles, jeeps, scooters and motorcycles | ad val. 60% | |
| B. For bicycles and velocipedes | ad val. 50% | |
| C. For trucks, tractors and aircraft | ad val. 30% | |
| D. Other | ad val. 15% | |
| 40.12 | Hygienic, medical and surgical articles (including teats), of unhardened vulcanized rubber, with or without fittings of hardened rubber | ad val. 25% |
| 40.13 | Articles of apparel and clothing accessories (including gloves) for all purposes, of rubber | ad. val. 25% |
| 40.14 | Other articles of unhardened vulcanized rubber: | |
| A. Rubber band | ad val. 200% | |
| B. Other | ad val. 50% |
IV. HARDENED RUBBER.
| 40.15 | Hardened rubber (ebonite and vulcanite), in bulk, plates or sheets (not cut, or cut into rectangles), rods or tubes; scrap, waste and powder of hardened rubber | ad val. 25% |
|---|---|---|
| 40.16 | Other articles of hardened rubber (ebonite and vulcanite) | ad val. 25% |
Schedule VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL ARTICLES, HANDBAGS AND THE LIKE; ARTICLES OF GUT (OTHER THAN SILKWORM GUT.) CHAPTER 41 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER. NOTES:
1.This Chapter does not cover:
(a)Parings or similar waste, of raw hides or skins (heading No. 05.06);
(b)Bird skins or parts of birds, complete with feathers, unworked or cleaned, but not further prepared (heading No. 05.07) or worked or mounted (heading No. 67.01);
(c)Raw hides or skins with their hair or fur, including those of Persian, Astrakhan, Caracul and similar lambs, Indian lambs and Mongolian, Tibetan or Yemen goats or kids, heading No. 43.01; however, raw hides and skins, with their hair or fur, of bovine cattle (including buffalo), of equine animals or other solipeds, of swine (including peccary), of chamois, of reindeer, of elk or of deer, and of sheep, lambs or goats fall within heading No. 41.01; or
(d)Skins or hides of any kind dressed in a manner making them suitable for use as furskins (heading No. 43.02).
2.Throughout this Code the expression "composition leather" shall mean only substances of the kind referred to in heading No. 41.10 i.e., composition leather with a basis of leather or leather fiber.
| 41.01 | Raw hides and skins (fresh, salted, dried, pickled or limed), whether or not split, including sheepskins in the wool | ad val. 10% |
|---|---|---|
| 41.02 | Rovine cattle hide leather (including buffalo leather) and equine leather, except leather falling within heading No. 41.06, 41.07 or 41.08: | |
| A. For sole, belting, welting harness and saddlery | ad val. 50% | |
| B. Other | ad val. 35% | |
| 41.03 | Sheep and lamb skin leather, except leather falling within heading No. 41.06, 41.07 or 41.08 | ad val. 40% |
| 41.04 | Goat and kid skin leather, except leather falling within heading No. 41.06, 41.07 or 41.08 | ad val. 45% |
| 41.05 | Other kinds of leather, except leather falling within heading No. 41.06, 41.07 or 41.08 | ad val. 50% |
| 41.06 | Chamois dressed leather | ad val. 50% |
| 41.07 | Parchment dressed leather | ad val. 50% |
| 41.08 | Patent leather and metalized leather | ad val. 50% |
| 41.09 | Parings and waste of leather | ad val. 30% |
| 41.10 | Composition leather with a basis of leather or leather fiber, in slabs, sheets or rolls | ad val. 30% |
CHAPTER 42 ARTICLES OF SKINS, HIDES OR LEATHER; SADDLERY AND HARNESS; TRAVEL ARTICLES, HANDBAGS AND THE LIKE; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT). NOTES:
1.This Chapter does not cover:
(a)Surgical catgut (heading No. 30.05);
(b)Articles of apparel (except gloves) lined with fur or artificial fur, or bearing fur or artificial fur on the outside except in the form of mere trimming (heading No. 43.03 or 43.04);
(c)String or net bags (Schedule XI);
(d)Footwear or parts thereof (Chapter 64);
(e)Headgear or parts thereof (Chapter 65);
(f)Whips or riding crops (heading No. 66.02);
(g)Strings for musical instruments (heading No. 92.09);
(h)Furniture or parts thereof (Chapter 94);
(i)Toys, games or sports requisites other than sports gloves (Chapter 97); or
(j)Buttons or other articles falling within heading No. 98.01.
2.An incomplete or unfinished article in this Chapter shall be classified with the corresponding complete or finished article, provided it has the essential character of that complete or finished article.
3.Articles such as phials, brushes, scissors and the like, incorporated in certain articles of a kind falling within this Chapter are classified according to their nature, if detachable without damaging either of the articles in question.
4.For the purposes of heading No. 42.03, the expression "articles of apparel and clothing accessories" shall apply, INTER ALIA, to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps.
| 42.01 | Saddlery and harness, of any material (e.g., saddles, harness, collars, traces, kneepads and boots), for any kind of animal | ad val. 70% |
|---|---|---|
| 42.02 | Travel articles (e.g., trunks, suitcases, hatboxes, traveling bags, haversacks, knapsacks, rucksacks, kitbags), handbags, wallets, purses, satchels, brief cases, collar boxes, dressing cases, pouches, toilet bags, tool cases and similar containers of skin, hide, leather or of composition leather, of vulcanized fiber, of synthetic plastic material, of paperboard or of textile fabric | ad val. 100% |
| 42.03 | Articles of apparel and clothing accessories of skin, hide, leather or of composition leather | ad val. 100% |
| 42.04 | Articles of leather or of composition leather of a kind used in machinery or mechanical appliances or for industrial purposes | ad val. 20% |
| 42.05 | Other articles of skin, hide, leather or of composition leather | ad val. 70% |
| 42.06 | Articles made from gut, from goldbeater's skin, from bladders or from tendons | ad val. 65% |
CHAPTER 43 FURSKINS AND ARTIFICIAL FUR; MANUFACTURERS THEREOF. NOTES:
1.This Chapter does not cover:
(a)Bird skins or parts of birds, complete with feathers, unworked or cleaned but not further prepared (heading No. 05.07), or worked or mounted (heading No. 67.01);
(b)Raw hides or skins, with their hair or fur, of a kind falling within Chapter 41. (see Note 1(c) to that Chapter), or hides or skins tanned with their hair or fur but not dressed in a manner rendering them suitable for use as furskins (Chapter 41);
(c)Gloves consisting of leather and fur or of artificial fur (heading No. 42.03);
(d)Footwear or parts thereof (Chapter 64);
(e)Headgear or parts thereof (Chapter 65); or
(f)Toys, games or sports requisites (Chapter 97).
2.For the purposes of heading No. 43.02, the expression "plates, crosses and similar forms" means skins sewn together in rectangles or crosses, but not other assembled skins ready for immediate use (or requiring only cutting to become ready for use), nor skins or parts of skins sewn together in the form of garments or parts or accessories of garments.
3.Articles of apparel and apparel accessories (except those excluded by Note 1) lined with fur or artificial fur or to which fur or artificial fur is attached on the outside except as mere trimming shall be classified under heading No. 43.03 or 43.04 as the case may be.
4.In this Chapter the expression "artificial fur" means any imitation of fur consisting of wool, hair or other fibers gummed or sewn on to leather, woven fabrics or other materials, but does not include imitation furskins obtained by weaving (e.g., articles falling within heading No. 58.04).
| 43.01 | Raw furskins | ad val. 50% |
|---|---|---|
| 43.02 | Dressed furskins, including furskins assembled in plates, crosses and similar forms; dressed heads, paws, tails and the like (not fabricated) | ad val. 60% |
| 43.03 | Articles of furskins | ad val. 100% |
| 43.04 | Artificial fur and articles made thereof | ad val. 100% |
Schedule IX WOOD AND ARTICLES THEREOF; WOOD CHARCOAL; CORK AND ARTICLES THEREOF; MANUFACTURERS OF STRAW, OF ESPARTO AND OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK CHAPTER 44 WOOD AND ARTICLES THEREOF; WOOD CHARCOAL. NOTES:
1.This Chapter does not cover:
(a)Wood of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading No. 12.07);
(b)Wood of a kind used primarily in dyeing or in tanning (heading No. 13.01);
(c)Activated charcoal (heading No. 38.03);
(d)Footwear or parts thereof (Chapter 64);
(e)Articles falling within Chapter 66 (e.g., umbrellas and walking sticks and parts thereof);
(f)Articles falling within heading No. 68.09;
(g)Articles falling within Schedule XVII (e.g., wheelwrights' wares);
(h)Articles falling within Chapter 91 (e.g., clocks and clock cases);
(i)Musical instruments or parts thereof (Chapter 92);
(j)Parts of firearms (heading No. 93.06);
(k)Furniture or parts thereof falling within Chapter 94;
(l)Toys, games or sports requisites or other articles falling within Chapter 97; or
(m)Smoking pipes or the like or parts thereof, buttons, pencils or other articles falling within Chapter 98.
2.Articles of wood with parts and/or accessories of glass, marble or other materials (except those mentioned in Note 1 (a) of Chapter 71), imported unassembled or disassembled shall be classified as such articles of wood, provided that the parts or accessories are imported at the same time.
3.In this Chapter, the expression "improved wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.
4.Headings numbered 44.19 to 44.28 shall apply to articles of the respective descriptions of plywood, cellular wood, "improved" wood or reconstituted wood as they apply to such articles of wood.
5.Heading No. 44.25 shall not apply to tools in which metals parts form the working edge or surface.
| 44.01 | Fuel wood, in logs, in billets, in twigs or in faggots; wood waste, including sawdust g.w., 100 kgs. | P200 |
|---|---|---|
| 44.02 | Wood charcoal (including shell and nut charcoal), agglomerated or not g.w., 100 kgs. | P2.50 |
| 44.03 | Roundwood in the rough, whether or not stripped of its bark or roughed down by means of axe or adze: | |
| A. Poles for electric transmission wires (e.g., telegraph, telephone, lighting, electric power) | cubic meter P6.00 | |
| B. Other | cubic meter P8.00 | |
| 44.04 | Wood, roughly squared or half-squared, but not further manufactured: | |
| A. Oak, fir, white pine, redwood, spruce, camphor, sandalwood, bird's-eye maple, pencil cedar, Port Orford cedar, ebony, teak and lignum vitae | cubic meter P10.00 | |
| B. Other | cubic meter P15.00 | |
| 44.05 | Wood sawn or cut lengthwise but not further prepared, of a thickness exceeding five millimeters: | |
| A. Oak, fir, white pine, redwood, spruce, camphor, sandalwood, bird's-eye maple, pencil cedar, Port Orford cedar, ebony, teak and lignum vitae | cubic meter P15.00 | |
| B. Other | cubic meter P25.00 | |
| 44.06 | Wood paving blocks | cubic meter P25.00 |
| 44.07 | Railway or tramway sleepers (ties) of wood | cubic meter P30.00 |
| 44.08 | Wooden staves for barrels, tuns, casks, vats and the like not further prepared than sawn on one or both surfaces | ad val. 40% |
| 44.09 | Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; chips and chipwood | ad val. 60% |
| 44.10 | Wood, roughly trimmed or rounded, but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, handles of umbrellas, tools and the like | ad val. 60% |
| 44.11 | Drawn wood, match splints and wooden pegs or pins for footwear | ad val. 70% |
| 44.12 | Wood wool and wood flour | ad val. 100% |
| 44.13 | Wood (including blocks, strips and friezes for parquet, not assembled), planed, tongued, grooved, rebated, chamfered, V-jointed, center V-jointed, beaded or center-beaded and the like, but not further manufactured | ad val. 70% |
| 44.14 | Veneer sheets and sheets for plywood(sawn, sliced or peeled), of a thickness not exceeding five millimeters, whether or not reinforced with paper or fabric | ad val. 100% |
| 44.15 | Plywood (including blockboard, laminboard and battenboard) and veneered wood, whether or not containing any material other than wood; inlaid wood and wood marquetry | ad val. 100% |
| 44.16 | Cellular wood panels, whether or not faced with base metal | ad val. 100% |
| 44.17 | "Improved" wood, in sheets, blocks or the like | ad val. 100% |
| 44.18 | Reconstituted wood, being wood shavings, sawdust or wood flour agglomerated with natural or artificial resins or other organic binding substances, in sheets, blocks or the like | ad val. 100% |
| 44.19 | Wooden beadings and moldings, including molded skirting and other molded boards | ad val. 100% |
| 44.20 | Wooden picture frames, photograph frames, mirror frames and the like | ad val. 100% |
| 44.21 | Complete wooden packing cases, boxes, crates, drums and similar packings imported assembled, unassembled or partly assembled | ad val. 200% |
| 44.22 | Casks, barrels, vats, tubs, buckets and other coopers' products andparts thereof, of wood, other than staves falling within heading No. 44.08 | ad val. 50% |
| 44.23 | Builder's carpentry and joinery(including prefabricated and sectional buildings and assembled parquet flooring panels) | ad val. 100% |
| 44.24 | Household utensils of wood | ad val. 100% |
| 44.25 | Wooden tools, tool bodies, tool handles, brush bodies and handles, boot and shoe lasts and trees | ad val. 100% |
| 44.26 | Turned spools, cops, bobbins, sewing thread reels and the like, of wood | ad val. 100% |
| 44.27 | Cabinet work and small joiner-made articles of wood (e.g., boxes, small cases, pen cases and wall coat racks); book and wall shelves and fancy articles of wood for ornamental purposes or personal adornment, not otherwise provided for; parts of the foregoing articles: | |
| A. Lamp pendants, wall and table lamps, wall brackets and other similar lighting fittings | ad val. 100% | |
| B. Other | ad val. 100% | |
| 44.28 | Other articles of wood (e.g., foundry molds, traveling chests, trunks, suitcases and valises) | ad val. 100% |
CHAPTER 45 CORK AND ARTICLES THEREOF NOTES:
1.This Chapter does not cover:
(a)Footwear or parts thereof (Chapter 64);
(b)Headgear or parts thereof (Chapter 65); or
(c)Toys, games or sports requisites (Chapter 97).
2.Natural cork roughly squared or without the outer bark shall fall within heading No. 45.02 and not within heading No. 45.01.
| 45.01 | Natural cork, unworked, crushed, granulated or ground; waste cork | ad val. 15% |
|---|---|---|
| 45.02 | Natural cork in slabs, blocks, boards, planks, sheets, rods, sticks and the like (including cubes or square slabs, cut or trimmed to size for corks or stoppers) | ad val. 15% |
| 45.03 | Articles of natural cork: | |
| A. Stoppers, discs, wafers and washers | ad val. 20% | |
| B. Other | ad val. 25% | |
| 45.04 | Agglomerated cork and articles thereof: | |
| A. Slabs, blocks, boards, planks, sheets, rods, sticks and the like | ad val. 15% | |
| B. Stoppers, discs, wafers and washers | ad val. 20% | |
| C. Other | ad val. 25% |
CHAPTER 46 MANUFACTURES OF PLAITING MATERIALS; BASKETWARE AND WICKERWORK NOTES:
1.In this Chapter the expression "plaiting materials" includes straw, osier or willow, canes, reeds, strips of wood, strips of vegetable fiber or bark, unspun textile fibers, monofil and strips of paper, but not horsehair, textile yarns or monofil or strip of heading No. 51.02.
2.This Chapter does not cover:
(a)Twine, cordage, ropes or cables, plaited or not (heading No. 59.04);
(b)Footwear or headgear or parts thereof (Chapter 64 or 65); or
(c)Furniture or parts thereof (Chapter 94).
3.For the purposes of heading No. 46.02 the expression "plaiting materials bound together" means plaiting materials placed side by side and bound together, in the form of sheets, whether the binding materials are of spun textile fiber or not.
| 46.01 | Plaits and similar products of plaiting materials, for all uses, whether or not assembled into strips | ad val. 100% |
|---|---|---|
| 46.02 | Plaiting materials woven or bound together in sheet form, including screens, mats and matting; straw envelopes for bottles | ad val. 100% |
| 46.03 | Articles of basketwork or wickerwork made directly to shape from plaiting materials; articles made up from goods falling within heading No. 46.01 or 46.02 | ad val. 150% |
Schedule X PAPERMAKING MATERIAL; PAPER AND PAPERBOARD AND ARTICLES THEREOF. CHAPTER 47 PAPERMAKING MATERIAL NOTE: If it is doubtful whether articles declared to be waste paper are only suitable for papermaking, they shall not be classified under heading No. 47.02 unless they are used for that purpose or are made unfit for any other purpose under customs supervision. If this is not expedient or if such a procedure is refused by the importer, the articles shall be classified according to their nature.
| 47.01 | Pulp derived by mechanical or chemical means from any fibrous vegetable material | ad val. 10% |
|---|---|---|
| 47.02 | Waste paper (including old and out of date newspapers and periodicals) and paperboard; scrap articles of paper or of paperboard, fit only for use in papermaking | ad val. 25% |
CHAPTER 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD NOTES:
1.This Chapter does not cover:
(a)Paper or paperboard, sensitized (heading No. 37.03);
(b)Paper-reinforced stratified plastic sheeting (headings numbered 39.01 to 39.06), or vulcanized fiber (heading No. 39.03), or articles of such materials (heading No. 39.07);
(c)Articles falling within heading No. 42.02 (e.g., travel articles);
(d)Articles falling within any heading in Chapter 46 (manufacturers of plaiting material);
(e)Paper yarn or textile articles of paper yarn (Schedule XI);
(f)Abrasive paper (heading No. 68.06) or paperbacked mica splittings (heading No. 68.15), but does cover paper coated with mica powder;
(g)Paperbacked metal foil (Schedule XV), but does cover metalized paper;
(h)Perforated paper or paperboard for musical instruments (heading No. 92.10); or
(i)Articles falling within any heading in Chapter 97 (e.g., toys, games and sports requisites) or Chapter 98 (e.g., buttons).
2.Headings numbered 48.01 and 48.02 shall apply only to paper or paperboard which has not been processed after manufacture.
3.If an article falling within headings numbered 48.01 to 48.07, or subheadings thereunder, is susceptible of classification within two or more headings or subheadings because it combines several characteristics which substantially affect classification, the heading or subheading involving the highest rate of duty shall prevail. Where the rates of duty are equal, or in the case of free rates, the article shall be classified under the heading or subheading number which appears last.
4.Headings numbered 48.01 to 48.07, or subheadings thereunder, shall not apply to paper, paperboard or cellulose wadding (a) in strips or rolls of a width not exceeding fifteen centimeters;
(b)in rectangular sheets (unfolded if necessary) of which no dimension exceeds fifty centimeters; or
(c)cut into shapes other than rectangular shapes.
5.For the purposes of heading No. 48.11 "wallpaper" means paper in rolls of a length exceeding six meters, suitable for wall or ceiling decoration, being (a) paper with one or with two margins, with or without guide marks; or
(b)paper without margins, surface-colored or design-printed, coated or embossed, of a width not exceeding sixty centimeters.
6.Heading No. 48.15 shall apply, INTER ALIA, to paper wool, paper strip (whether or not folded or coated) of a kind used for plaiting, and to toilet paper in rolls or packets, but not to the articles mentioned in Note 7.
7.Heading No. 48.21 shall apply, INTER ALIA, to cards for statistical machines Jacquard cards, paper lace, shelf edging, paper tablecloths, serviettes and handkerchiefs, paper gaskets, molded or pressed articles of wood pulp, dress patterns.
8.Paper, paperboard and cellulose wadding, and articles thereof, falling within Chapter 48 shall not be treated as printed matter falling within Chapter 49, only by reason of their containing printed characters or pictures which are merely incidental to the primary use of the articles.
9."Newsprint paper" is paper neither sized nor coated nor satin-finished nor glossed, in rolls or in sheets of a width of not less than 35 centimeters, of a weight per square meters of not less than 45 grams or more than 60 grams, containing not less than 70% by weight of mechanical wood pulp.
10.The criterion for the distinction between paper and paperboard is the weight per square meter. Products of a weight per square meter exceeding 300 grams are deemed to be paperboard; others are deemed to be paper.
11.Water lines and water marks do not affect the classification of paper or of paperboard. I. PAPER AND PAPERBOARD, IN ROLLS OR IN SHEETS.
| 48.01 | Paper and paperboard (including cellulose wadding), machine made: | |
|---|---|---|
| A. Paper: | ||
| 1. Newsprint | ad val. 25% | |
| 2. Bookpaper | ad val. 5% | |
| 3. Mimeograph paper | ad val. 40% | |
| 4. Bond paper | ad val. 40% | |
| 5. Cigarette paper exceeding 15 cm. in width | ad val. 10% | |
| 6. Kraft paper: | ||
| (a) Wholly of sulphate pulp | ad val. 25% | |
| (b) Other | ad val. 40% | |
| 7. Other | ad val. 25% | |
| B. Paperboard: | ||
| 1. Kraftboard | ad val. 25% | |
| 2. Chipboard, boxboard and newsboard | l.w., kg. P0.15 and ad val. 65% | |
| 3. Leatherboard, trunk board and countershank board | l.w., kg. P0.15 and ad val. 65% | |
| 4. Other | ad val. 25% | |
| C. Cellulose wadding | ad val. 15% | |
| 48.02 | Handmade paper and paperboard | ad val. 30% |
| 48.03 | Parchment or greaseproof paper and paperboard and imitations thereof, and glazed transparent paper | ad val. 35% |
| 48.01 | Composite paper or paperboard (made by sticking flat layers together), not surface-coated or impregnated, whether or not internally reinforced: | |
| A. Paper: | ||
| 1. Asphalt laminated | ad val. 25% | |
| 2. Other | ad val. 40% | |
| B. Paperboard: | ||
| 1. Asphalt laminated | ad val. 40% | |
| 2. Other | ad val. 65% | |
| 48.05 | Paper and paperboard, corrugated(with or without flat surface sheets), creped, crinkled, embossed or perforated: | |
| A. Paper | ad val. 40% | |
| B. Paperboard | ad val. 65% | |
| 48.06 | Paper and paperboard, ruled, lined or squared, but not otherwise printed: | |
| A. Paper | ad val. 40% | |
| B. Paperboard | ad val. 65% | |
| 48.07 | Coated (including surface-colored, decorated or printed) or impregnated paper and paperboard in rolls or sheets, not being printed matter falling within Chapter 49; | |
| A. Carbon paper and stencil sheets | ad val. 30% | |
| B. Other | ad val. 25% | |
| 48.08 | Filter blocks of paper pulp, with or without asbestos fibers | ad val. 10% |
| 48.09 | Building board of wood pulp or of vegetable fiber, whether or not bonded with natural or artificial resins or with similar substances; | |
| A. Thermal and acoustic building board | ad val. 35% | |
| B. Other | sq. meter P0.45 and ad val. 75% |
II. PAPER AND PAPERBOARD CUT TO SIZE OR SHAPE AND ARTICLES OF PAPER OR PAPERBOARD.
| 48.10 | Cigarette papers, cut to size, whether or not in the form of booklets or tubes: | |
|---|---|---|
| A. In bobbins, of not more than3.4 cm. in width | ad val. 10% | |
| B. Other | ad val. 30% | |
| 48.11 | Wallpaper, lincrusta, borders and friezes; window transparencies of paper | ad val. 100% |
| 48.12 | Floor coverings with a backing of paper or of paperboard, whether or not cut to size, with or without linoleum compound | ad val. 100% |
| 48.13 | Carbon and other copying papers(including typewriting stencils), cut to size, whether or not put in boxes: | |
| A. Stencil sheets: | ||
| 1. Valued at P1.80 or less per24 sheets | 24 sheets P0.80 and ad val. 60% | |
| 2. Valued at more than P1.80 per24 sheets | ad val. 30% | |
| B. Carbon paper | ad val. 50% | |
| C. Other | ad val. 25% | |
| 48.14 | Writing blocks, envelopes, letter cards, plain postcards, correspondence cards; boxes, pouches, wallets and writing compendiums of paper or paperboard containing an assortment of paper stationery | ad val. 50% |
| 48.15 | Other paper and paperboard, cut to size or shape: | |
| A. Paper: | ||
| 1. Cigarette paper of 15 cm. or less in width but not cut to cigarette size | ad val. 30% | |
| 2. Gummed tape, not printed | ad val. 25% | |
| 3. Other | ad val. 45% | |
| B. Paperboard | l.w., kg. P0.15 and ad val. 75% | |
| C. Cellulose wadding | ad val. 20% | |
| 48.16 | Boxes, bags and other packing containers, of paper or paperboard | ad val. 80% |
| 48.17 | Box files and storage boxes, of paper or paperboard, of a kind commonly used in offices, shops and the like | ad val. 40% |
| 48.18 | Registers, exercise books, note books, memorandum blocks, order books, receipt books, diaries, blotting pads, binders (looseleaf or other), file covers and other stationery of paper or paperboard; sample and other albums and book covers, of paper or paperboard | ad val. 50% |
| 48.19 | Paper or paperboard labels, whether or not printed or gummed | ad val. 80% |
| 48.20 | Bobbins, tubes, spools, and similar articles of paper or paperboard, of a kind suitable for use in spinning or in weaving, whether or not perforated or hardened; paper or paperboard cores for winding cloth or paper | ad val. 25% |
| 48.21 | Other articles of paper pulp, paper, paperboard or cellulose wadding | ad val. 50% |
CHAPTER 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING OR GRAPHIC INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS. NOTES:
1.This Chapter does not cover:
(a)Paper, paperboard or cellulose wadding, or articles thereof, in which printing is merely incidental to their primary use (Chapter 48);
(b)Playing cards or other articles falling within any heading in Chapter 97; or
(c)Original engravings, prints or lithographs (heading No. 99.02) postage or similar stamps falling within heading No. 99.04, articles more than one hundred years old or other articles falling within any heading in Chapter 99.
2.Newspapers, magazines, reviews, journals and like periodicals which are bound otherwise than in paper, and sets of newspapers, magazines, reviews, journals or like published periodicals comprising more than one number under a single cover shall be treated as falling within heading No. 49.01 and not within heading No. 49.02.
3.Heading No. 49.01 shall apply, INTER ALIA, to a collection of printed reproductions of works of art with a relative text put up with numbered pages in a form suitable for binding as a book.
4.Heading numbered 49.01 and 49.02 shall not apply to books and periodicals published for advertising purposes by or for an advertiser named therein, or to books and periodicals which are primarily devoted to advertising (heading No. 49.11).
5.For the purposes of heading No. 49.03 the expression "picture books" means (a) books in which the pictures from the principal interest and the text is subsidiary; and
(b)books in which at least half of the pages do not bear any text.
6.For the purposes of heading No. 49.06 the expression "manuscripts and typescripts" shall extend to carbon copies or photographic copies of manuscripts and typescripts. References in this Chapter to any printed matter of any kind include references to any matter which is reproduced by means of duplicating machine.
7.For the purposes of heading No. 49.09 the expression "picture postcards" means illustrated cards bearing one or more printed words indicating their use.
8.Books of instructions, directions, for use and similar printed matter imported with an article and of a kind normally supplied with such an article shall be regarded as forming part thereof.
9.Where photographs and printed pictures are framed, the frames shall be subject to duty separately.
| 49.01 | Printed books, booklets, brochures, pamphlets and leaflets | ad val. 10% |
|---|---|---|
| 49.02 | Newspapers, magazines, reviews, journals and like published periodicals whether or not illustrated | Free |
| 49.03 | Children's picture books, including painting books | ad val. 10% |
| 49.04 | Music, printed or in manuscript, whether or not bound or illustrated | ad val. 10% |
| 49.05 | Maps and hydrographic and similar charts of all kinds, including atlases, wall maps and topographical plans, printed on paper or other materials | ad val. 10% |
| 49.06 | Industrial plans and drawings, architectural, engineering and other plans, whether original or photographic reproduction; manuscripts and typescripts | ad val. 10% |
| 49.07 | Unused postage, revenue and similar stamps of current or new issue in the Philippines; stamp-impressed paper; treasury notes, banknotes, stock, share and bond certificates and similar documents of title; check books and the like: | |
| A. Unsigned stock, share and bond certificates and similar documents of title, including check books and stamp-impressed paper | ad val. 80% | |
| B. Other | ad val. 10% | |
| 49.08 | Decalcomanias and transfer papers of all kinds | ad val. 20% |
| 49.09 | Picture postcards, Christmas cards and other picture greeting cards, printed by any process, with or without trimmings | ad val. 75% |
| 49.10 | Calendars of any kind, including calendar blocks: | |
| A. Advertising local products, business houses, firms, offices, associations, corporations, trades or professions | ad val. 80% | |
| B. Other | ad val. 25% | |
| 49.11 | Other printed matter, including printed pictures and photographs: | |
| A. Advertising local products, business houses, firms, offices, associations, corporations, trades or professions | ad val. 75% | |
| B. Advertising foreign products, business houses, firms, offices, associations, corporations, trades or professions; pictures and photographs of actual persons, either living or dead, and religious pictures or photographs not exceeding twelve copies each of such pictures or photographs in each shipment | Free | |
| C. Other | ad val. 50% |
Schedule XI TEXTILES AND TEXTILE ARTICLES. NOTES:
1.This Schedule does not cover:
(a)Animal brushmaking bristles or hair (heading No. 05.02); horsehair or horsehair waste (heading No. 05.03);
(b)Human hair or articles thereof (heading No. 05.01, 67.03 or 67.04), except straining cloths of a kind used in oil presses and the like (heading No. 59.17);
(c)Vegetable materials falling within Chapter 14;
(d)Asbestos fiber (heading No. 25.24) or articles of asbestos (heading No. 68.13 or 68.14);
(e)Articles falling within heading No. 30.04 (medicated wadding, bandages and the like);
(f)Sensitized textile fabric (heading No. 37.03);
(g)Monofil of a diameter exceeding one millimeter and strip (artificial straw and the like) of a width exceeding five millimeters, of synthetic or artificial textile material (Chapter 39);
(h)Skins with their wool on (Chapter 41);
(i)Articles falling within heading No. 42.01 or 42.02 (saddlery, harness, travel articles, haversacks, handbags and the like);
(j)Plaits and fabrics of monofil of a diameter exceeding one millimeter and strip (artificial straw and the like) of a width exceeding five millimeters, of synthetic or artificial plastic materials (Chapter 46);
(k)Cellulose wadding (Chapter 48);
(l)Footwear or parts thereof, gaiters or leggings or similar articles classified in Chapter 64 (other than articles falling within heading No. 63.01 and footwear without applied soles of woven or knitted textiles which remain classified in this Schedule);
(m)Headgear or parts thereof (Chapter 65), other than articles falling within heading No. 63.01;
(n)Hair nets of any kind (heading No. 65.05 or 67.04);
(o)Articles falling within Chapter 67 (feather articles, artificial flowers, wigs, hair prepared for use in postiche, fans);
(p)Abrasive-coated threads, cords or fabric (heading No. 68.06);
(q)Glass fiber or articles thereof, other than embroidery with glass threads on a visible ground of fabric (Chapter 70);
(r)Articles falling within Chapter 94 (furniture and bedding); or
(s)Articles falling within Chapter 97 (toys, games and sports requisites). 2.
(a)Articles of a kind falling within any heading in Chapters 50 to 57 and containing two or more textile materials shall be classified according to the following rules:
(1)Articles containing more than ten per cent by weight of silk, waste silk or noil silk or any combination thereof shall be classified in Chapter 50, and, for the purposes of classification in that Chapter, as if consisting wholly of that one of those materials which predominates in weight;
(2)All other articles shall be classified as if consisting wholly of that one textile material which predominates in weight over any other single textile material.
(b)For the purpose of the above rules:
(1)Metalized yarn shall be treated as a single textile material and its weight shall be taken as the aggregate of the weight of the textile and metal components, and, for the classification of woven fabrics, metal thread shall be regarded as a textile material;
(2)Where a heading in question refers to articles of different textile materials (e.g., silk and waste silk or carded sheep's or lambs' wool and combed sheep's or lamb's wool), all those materials shall be treated as being one and the same;
(3)Except as provided in (1), the weight of constituents other than textile materials shall not be included in the weight of the articles.
(c)The provisions of paragraphs (a) and (b) above shall be applied also to the yarns referred to in Notes 3 and 4 below. 3.
(a)For the purposes of this Schedule, and subject to the exceptions in paragraph (b) below, yarns (single, multiple or cabled) of the following descriptions shall be treated as "twine, cordage, ropes and cables":
(1)Of silk, waste silk, noil silk or synthetic or artificial textiles exceeding two millimeters in diameter, but not put up on bobbins, tubes, cards or similar supports or in hanks or skeins;
(2)Of two or more monofil of any diameter made of synthetic or artificial textile or plastic materials;
(3)Of coir:
(aa)Polished or glazed;
(bb)Not polished or glazed and consisting of three or more plies;
(4)Of flax, ramie or cotton:
(aa)Polished or glazed but not put up on bobbins, tubes, cards or similar supports or in hanks or skeins;
(bb)Not polished or glazed and exceeding two millimeters in diameter;
(5)Of true hemp:
(aa)Polished or glazed but not put up on bobbins, tubes, cards or similar supports or in hanks or skeins;
(bb)Not polished or glazed:
(i)Singles exceeding 1.5 millimeters in diameter;
(ii)Multiple or cabled exceeding two millimeters in diameter;
(6)Of jute, Manila hemp, sisal or other vegetable fibers:
(aa)Polished or glazed;
(bb)Not polished or glazed:
(i)Singles exceeding 1.5 millimeters in diameter;
(ii)Multiple or cabled exceeding two millimeters in diameter;
(7)Textile yarns reinforced with metal.
(b)Exceptions:
(1)Yarns consisting of or containing sheep's or lambs' wool or other animal hair, and paper yarn, other than yarns reinforced with metal;
(2)Synthetic or artificial continuous filament tow and synthetic or artificial fibers in slivers or rovings;
(3)Silkworm gut; monofil of heading No. 51.02; imitation catgut of silk or of synthetic or artificial textile materials;
(4)Metalized yarn, not being yarn reinforced with metal; and
(5)Chenilee yarn and gimped yarn. 4.
(a)For the purposes of Chapters 50, 51, 53, 54, 55 and 56, the expression "put up for retail sale" in relation to yarn means, subject to the exceptions in paragraph (b) below, yarn put up:
(1)In balls or on cards, reels, tubes or similar supports when the quantity per article does not exceed two hundred grams gross in the case of flax yarn, one hundred and twenty-five grams gross in the case of cotton, eighty-five grams gross in the case of silk, waste silk, noil silk, sheep's or lambs' wool and fine animal hair, or five hundred meters in other cases;
(2)In hanks or skeins of a weight not exceeding eighty-five grams; or
(3)In hanks or skeins comprising several smaller hanks or skeins, each of uniform weight not exceeding eighty-five grams, separated by dividing threads which render them independent one of the other.
(b)Exceptions:
(1)Single yarn of any textile material;
(2)Multiple or cabled yarn of silk, waste silk or noil silk, unbleached;
(3)Multiple or cabled yarn of any textile material (except silk, waste silk or noil silk), unbleached, in hanks or skeins;
(4)Multiple or cabled yarn of silk, waste silk or noil silk, of a length not less than 75,000 meters per kilogram, measured multiple, bleached or dyed; and
(5)Multiple or cabled yarn put up on supports indicating their use in the textile industry (e.g., cops, twisting mill tubes, pirns, conical bobbins or spindles). 5.
(a)For the purpose of heading No. 55.07 "gauze" means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass;
(b)For the purpose of heading No. 55.09 the expression "woven fabrics, unfigured" means fabrics which are woven wholly in one of the basic weaves, namely, plain or tabby, twill, and satin weaves;
(c)For the purpose of heading No. 58.08 "plain" means consisting solely of a single series of regular meshes of the same shape or size without any pattern or filling-in of the meshes. In applying this definition no account shall be taken of any minor open spaces which are inherent in the formation of the meshes. 6. For the purposes of this Schedule the expression "made-up" means:
(a)Cut otherwise than into rectangles;
(b)Made ready for use (or merely needing separation by cutting dividing threads) and not requiring sewing or further fabrication (e.g., certain dusters, towels, tablecloths, scarf squares, blankets);
(c)Hemmed or with rolled edges (except fabrics in the piece), or with edges prevented from unraveling by means of knotted fringes;
(d)Cut to size and having undergone a process of drawn thread work;
(e)Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more fabrics assembled face to face, whether or not paddled). 7. The headings of Chapters 50 to 57 and, except where the context otherwise requires, the headings of Chapters 58 to 60 shall not apply to articles made-up within the meaning of Note 6 above. Chapters 50 to 57 shall not apply to articles falling within Chapter 58 or 59. CHAPTER 50 SILK AND WASTE SILK.
| 50.01 | Silkworm cocoons suitable for reeling | ad val. 5% |
|---|---|---|
| 50.02 | Raw silk (not thrown) | ad val. 10% |
| 50.03 | Silk waste (including cocoons unsuitable for reeling, silk noils and pulled or garnetted rags), whether in the crude or unworked) state or processed but not spun | ad val. 20% |
| 50.04 | Silk yarn, other than yarn of waste or noil silk, not put up for retail sale | ad val. 20% |
| 50.05 | Yarn spun from silk waste other than noil, not put up for retail sale | ad val. 20% |
| 55.06 | Yarn spun from noil silk, not put up for retail sale | ad val. 20% |
| 50.07 | Silk yarn and yarn spun from waste or noil silk, put up for retail sale | ad val. 25% |
| 50.08 | Silkworm gut; imitation catgut of silk | ad val. 10% |
| 50.09 | Woven fabrics of silk or of waste silk other than noil | ad val. 75% |
| 50.10 | Woven fabrics of noil silk | ad val. 75% |
CHAPTER 51 CONTINUOUS SYNTHETIC AND ARTIFICIAL TEXTILES NOTES:
1.Throughout this Code, the expression "synthetic textiles" means extruded filaments or fibers produced from substances obtained by chemical synthesis (e.g., polyamides and vinyl esters).
2.Throughout this Code, the expression "artificial textiles" means filaments or fibers obtained by extrusion of solutions of chemically transformed cellulose, proteins, algae and similar animal or vegetable materials.
3.Heading No. 51.01 shall not apply to synthetic or artificial textile fibers of uniform length laid parallel in bundles not exceeding two meters in length, which fall within Chapter 56.
4.The expression "yarn of continuous synthetic or artificial textiles" shall not apply to yarn (known as "ruptured filaments yarn") of which the majority of filaments have been ruptured by passage through rollers or other devices (Chapter 56).
5.In heading No. 51.02, the expressions "monofil" and "strip (artificial straw and the like)" shall apply respectively only to monofil of a diameter not exceeding one millimeter and to strip of a width not exceeding five millimeters, of synthetic or artificial textile materials.
| 51.01 | Yarn of continuous synthetic or artificial textiles, not put up for retail sale | ad val. 30% |
|---|---|---|
| 51.02 | Monofil, strip (artificial straw and the like) and imitation catgut, of synthetic or artificial textile materials | ad val. 10% |
| 51.03 | Yarn of continuous synthetic or artificial textiles, put up for retail sale | ad val. 40% |
| 51.04 | Woven fabrics of continuous synthetic or artificial textiles, including woven fabrics of monofil or strip of heading No. 51.02: | |
| A. Of rayon: | ||
| 1. In the grey | ad val. 50% | |
| 2. Other | ad val. 80% | |
| B. Other | ad val. 80% |
CHAPTER 52 METALIZED TEXTILES
| 52.01 | Metalized yarn, being textile yarn spun with metal or covered with metal by any process | ad val. 100% |
|---|---|---|
| 52.02 | Woven fabrics of metal thread or of metalized yarn, provided that such fabrics are clearly of a kind used in articles of apparel, furnishing or similar purposes | ad val. 100% |
CHAPTER 53 WOOL AND OTHER ANIMAL HAIR NOTE: The expression "fine animal hair" means hair of alpaca, llama, vicuna, yak, camel (wool hair only), Angora, Tibetan, Kashmir and similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria and musk rat.
| 53.01 | Sheep's or lambs' wool, not carded or combed | ad. val. 10% |
|---|---|---|
| 53.02 | Other animal hair (fine or coarse), not carded or combed | ad val. 10% |
| 53.03 | Waste of sheep's or lambs' wool and of other animal hair (fine or coarse), not pulled or garnetted | ad val. 20% |
| 53.04 | Waste of sheep's or lambs' wool and other animal hair (fine or coarse), pulled or garnetted (including pulled or garnetted rags) | ad val. 20% |
| 53.05 | Sheep's or lambs' wool and other animal hair (fine or coarse), carded or combed | ad val. 20% |
| 53.06 | Yarn of carded sheep's or lambs' wool(woolen yarn), not put up for retail sale | ad val. 20% |
| 53.07 | Yarn of combed sheep's or lambs' wool(worsted yarn), not put up for retail sale | ad val. 20% |
| 53.08 | Yarn of fine animal hair (carded or combed), not put up for retail sale | ad val. 20% |
| 53.09 | Yarn of horsehair or of other coarse animal hair, not put up for retail sale | ad val. 20% |
| 53.10 | Yarn of sheep's or lambs' wool, of horsehair or other animal hair (fine or coarse), put up for retail sale | ad val. 25% |
| 53.11 | Woven fabrics of sheep's or lambs' wool or of fine animal hair | ad val. 80% |
| 53.12 | Woven fabrics of coarse animal hair other than horsehair | ad val. 80% |
| 53.13 | Woven fabrics of horsehair | ad val. 80% |
CHAPTER 54 FLAX AND RAMIE
| 54.01 | Flax, raw or processed but not spun; flax tow and waste (including pulled or garnetted rags) | ad val. 40% |
|---|---|---|
| 54.02 | Ramie, raw or processed but not spun; ramie noils and waste (including pulled or garnetted rags) | ad val. 50% |
| 54.03 | Flax or ramie yarn, not put up for retail sale | ad val. 50% |
| 54.04 | Flax or ramie yarn, put up for retail sale | ad val. 50% |
| 54.05 | Woven fabrics of flax or of ramie | ad val. 80% |
(Subject to the provisions of Republic Act No. 1392, as amended.) CHAPTER 55 COTTON NOTES:
1.The weight of tapes, boards and immediate wrappings used for covering or holding fabrics falling within this Chapter shall be treated as forming part of the dutiable weight of such fabrics.
2.For the purpose of determining whether a fabric weighs less or over a certain weight per 100 square meters, the weights of tapes, boards and immediate wrappings shall not be included.
| 55.01 | Cotton, not carded or combed | Free |
|---|---|---|
| 55.02 | Cotton linters | ad val. 10% |
| 55.03 | Cotton waste (including pulled or garnetted rags), not carded or combed | ad val. 25% |
| 55.04 | Cotton, carded or combed | ad val. 20% |
| 55.05 | Cotton yarn, put up for retail sale | ad val. 35% |
| 55.06 | Cotton yarn, put up for retail sale | ad val. 35% |
| 55.07 | Cotton gauze (leno fabric) | ad val. 30% |
| 55.08 | Terry toweling and similar terry fabrics, of cotton | ad val. 60% |
| 55.09 | Other woven fabrics, unfigured, of cotton: | |
| A. Weighing less than 8 kgs. per 100 square meters: | ||
| 1. In the grey | kg. P0.90 or ad val. 15% | |
| 2. Bleached | kg. P1.15 or ad val. 20% | |
| 3. Other | kg. P1.40 or ad val. 25% | |
| B. Weighing from 8 kgs. to 15 kgs. per 100 square meters: | ||
| 1. In the grey | kg. P0.65 or ad val. 10% | |
| 2. Bleached | kg. P0.90 or ad val. 10% | |
| 3. Other | kg. P1.15 or ad val. 20% | |
| C. Weighing over 15 kgs. per 100 square meters: | ||
| 1. In the grey | kg. P0.40 or ad val. 10% | |
| 2. Bleached | kg. P0.65 or ad val. 15% | |
| 3. Other | kg. P0.90 or ad val. 20% | |
| D. Duck and canvas weighing over 30 square meters kgs. per 100 | kg. P0.40 or ad val. 10% | |
| 55.10 | Other woven fabrics, figured, of cotton: | |
| A. Weighing less than 8 kgs. per 100 square meters: | ||
| 1. In the grey | kg. P1.00 or ad val. 15% | |
| 2. Bleached | kg. P1.25 or ad val. 20% | |
| 3. Other | kg. P1.50 or ad val. 25% | |
| B. Weighing from 8 kgs. to15 kgs. per 100 square meters: | ||
| 1. In the grey | kg. P0.75 or ad val. 10% | |
| 2. Bleached | kg. P1.00 or ad val. 15% | |
| 3. Other | kg. P1.25 or ad val. 20% | |
| C. Weighing over 15 kgs. per100 square meters: | ||
| 1. In the grey | kg. P0.50 or ad val. 10% | |
| 2. Bleached | kg. P0.75 or ad val. 15% | |
| 3. Other | kg. P1.00 or ad val. 20% |
CHAPTER 56 DISCONTINUOUS SYNTHETIC AND ARTIFICIAL TEXTILES NOTE: Synthetic or artificial textile fibers in slivers or rovings weighing less than two grams per meter shall be classified under heading No. 56.04.
| 56.01 | Discontinuous synthetic or artificial textiles, not carded, combed or otherwise prepared for spinning | ad val. 5% |
|---|---|---|
| 56.02 | Waste (including yarn waste and pulled or garnetted rags) of synthetic or artificial textiles (continuous or discontinuous), not carded, combed or otherwise prepared for spinning | ad val. 20% |
| 56.03 | Synthetic or artificial textiles, discontinuous or waste, carded, combed or otherwise prepared for spinning | ad val. 25% |
| 56.04 | Yarn of discontinuous or waste synthetic or artificial textiles, not put up for retail sale | ad val. 30% |
| 56.05 | Yarn of discontinuous or waste synthetic or artificial textiles, put up for retail sale | ad val. 40% |
| 56.06 | Woven fabrics of discontinuous or waste synthetic or artificial textiles: | |
| A. Of rayon: | ||
| 1. In the grey | ad val. 50% | |
| 2. Other | ad val. 80% | |
| B. Other | ad val. 80% |
CHAPTER 57 OTHER VEGETABLE TEXTILE MATERIALS; YARN AND WOVEN FABRIC OF PAPER YARN
| 57.01 | True hemp (cannabis sativa), raw or processed but not spun; tow and waste of true hemp (including pulled or garnetted rags) | ad val. 10% |
|---|---|---|
| 57.02 | Manila hemp (abaca; musa textilis), raw or processed but not spun; tow and waste of Manila hemp (including pulled or garnetted rags or ropes) | ad val. 10% |
| 57.03 | Jute, raw or processed but not spun; tow and waste of jute (including pulled or garnetted rags or ropes) | ad val. 10% |
| 57.04 | Other vegetable textile fibers, raw or processed but not spun; waste of such fibers (including pulled or garnetted rags or ropes) | ad val. 10% |
| 57.05 | Yarn of true hemp | ad val. 20% |
| 57.06 | Yarn of jute | ad val. 20% |
| 57.07 | Yarn of other vegetable textile fibers | ad val. 20% |
| 57.08 | Paper yarn | ad val. 20% |
| 57.09 | Woven fabrics of true hemp | ad val. 100% |
| 57.10 | Woven fabrics of jute | ad val. 100% |
| 57.11 | Woven fabrics of other vegetable textile fibers | ad val. 100% |
| 57.12 | Woven fabrics of paper yarn | ad val. 100% |
CHAPTER 58 CARPETS, MATS, MATTING AND TAPESTRIES; PILE AND CHENILLE FABRICS; NARROW FABRICS; TRIMMINGS; TULLE AND OTHER NET FABRICS; LACE; EMBROIDERY. NOTES:
1.The headings of this Chapter shall not apply to coated or impregnated fabrics, elastic fabrics or elastic trimmings, machinery belting or other articles falling within Chapter 59, or to boucle fabrics falling within Chapters 50 to 57, inclusive. Embroidery on any textile base falls within heading No. 58.10.
2.In headings numbered 58.01 and 58.02 the words "carpets" and "rugs" shall extend to fabrics having the characteristics of floor coverings but intended for use for other purposes. These headings shall not apply to felt carpets, which fall within Chapter 59.
3.For the purpose of heading No. 58.05, the expression "narrow woven fabrics" means all woven fabrics of a width not exceeding thirty centimeters, whether woven as such or cut from wider pieces, provided with selvages (woven, gummed or made otherwise) on both edges, and also tubular woven fabrics of a flattened width not exceeding thirty centimeters. Narrow woven fabrics in the form of fringes shall fall within heading No. 58.07.
4.Heading No. 58.08 shall not apply to nets or netting in the piece made of twine, cordage or rope, which shall fall within heading No. 59.05.
5.In heading No. 58.10, the expression "embroidery" means, INTER ALIA, embroidery with metal or glass thread on a visible ground of textile fabric and sewn applique work of sequins, beads or ornamental motifs of textile or other materials. The heading shall not apply to needlework tapestry (heading No. 58.03).
6.The headings of this Chapter shall include articles of the descriptions specified therein when made of metal thread, provided that such articles are clearly of a kind used for apparel, furnishing and similar purposes.
| 58.01 | Carpets, carpeting and rugs, knotted (made-up or not) | ad val. 100% |
|---|---|---|
| 58.02 | Other carpets, carpeting, rugs, mats and matting, and "Kelem", "Schumacks" and "Karamanie" rugs and the like(made up or not) | ad val. 100% |
| 58.03 | Handmade tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needleworked tapestries (e.g., petit point and cross stitch), made in panels and the like by hand | ad val. 100% |
| 58.04 | Woven pile fabrics and chenille fabrics (other than terry toweling or other terry fabrics of cotton falling within heading No. 55.08 and fabrics falling within heading No. 58.05) | ad val. 80% |
| 58.05 | Narrow woven fabrics and narrow fabrics (boldoc) consisting of warp without weft, assembled by means of an adhesive, other than articles falling within heading No. 58.06 | ad val. 60% |
| 58.06 | Woven labels, not embroidered, of a kind used for marking wearing apparel, in strips or cut to shape or size | ad val. 50% |
| 58.07 | Chenille yarn, gimped yarn (other than metalized yarn of heading No. 52.01 and gimped horsehair yarn); braids and ornamental trimmings in the piece, tassels, pompons and the like | ad val. 100% |
| 58.08 | Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), plain: | |
| A. Of cotton, other vegetable textiles or rayon | ad val. 50% | |
| B. Of synthetic or of other artificial textiles | ad val. 60% | |
| C. Other | ad val. 70% | |
| 58.09 | Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), figured; hand or mechanically made lace, in the piece, in strips or in motifs: | |
| A. Of cotton, other vegetable textiles or rayon | ad val. 70% | |
| B. Of synthetic or of other artificial textiles | ad val. 75% | |
| C. Other | ad val. 80% | |
| 58.10 | Embroidery (including embroidery on felt), in the piece, in strips or in motifs | ad val. 100% |
CHAPTER 59 WADDING AND FELT; TWINE CORDAGE, ROPES AND CABLES; SPECIAL FABRICS; IMPREGNATED AND COATED FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE NOTES:
1.For the purposes of this Chapter, the expression "textile fabrics" shall apply only to the textile fabrics of Chapters 50 to 57 and headings numbered 58.04 and 58.05, the braids and trimmings in the piece of heading No. 58.07, the tulle and other net fabrics of headings numbered 58.08 and 58.09 and lace of heading No. 58.09 and the knitted and crocheted fabrics of heading No. 60.01.
2.Headings numbered 59.08 and 59.12 shall not apply to fabrics in which the impregnation or coating is not apparent or is apparent only by reason of a resulting change in color. Heading No. 59.12 shall also not apply to:
(a)Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back cloths or the like);
(b)Fabrics covered with textile flock or dust, powdered cork or the like and bearing designs resulting from these treatments; or
(c)Fabrics finished with normal dressings having a basis of amylaceous or similar substances.
3.Heading No. 59.11 shall apply only to:
(a)Textile fabrics impregnated, coated, covered or laminated with rubber (other than expanded, foam or sponge rubber):
(1)Weighing not more than one and a half kilograms per square meter; or
(2)Weighing more than one and a half kilograms per square meter and containing less than fifty per cent by weight of rubber.
(b)Fabrics composed of parallel textile yarns agglomerated with rubber (e.g., fabrics of the kind used in the manufacture of tires), irrespective of their weight per square meter. 4. Heading No. 59.16 shall not apply to:
(a)Transmission, conveyor or elevator belts or belting of a thickness of less than three millimeters (Chapters 50 to 57); or
(b)Transmission, conveyor or elevator belts or belting of textile fabric, impregnated, coated, covered or laminated with rubber or made from textile yarn, twine or cord, impregnated or coated with rubber (heading No. 40.10). 5. Heading No. 59.17 shall apply to the following articles which are not falling within any other heading of Schedule XI:
(a)Textile products whether in the piece or cut to length (other than those having the character of the products of headings numbered 59.14 to 59.16), only as specified hereunder:
(1)Textile fabric, felt and felt-lined woven fabric coated, covered or laminated with rubber, leather or other material, of a kind commonly used as card clothing and other similar fabric of a kind commonly used in machinery or plant;
(2)Bolting cloth;
(3)Straining cloth of a kind commonly used in oil presses and the like, of textile fibers or of human hair;
(4)Woven textile felts, whether or not impregnated or coated, of a kind commonly used in papermaking or other machinery, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or or weft;
(5)Textile fabrics reinforced with metal of a kind commonly used in machinery or plant;
(6)Textile fabrics of the metalized yarn falling within heading No. 52.01, of a kind commonly used in papermaking or other machinery;
(7)Cords, braids, and similar textile articles, whether or not coated, impregnated or reinforced with metal, of a kind commonly used in machinery or plant as packing or lubricating materials;
(b)Textile articles (other than those of headings numbered 59.14 to 59.16) of a kind commonly used in machinery or plant (e.g., gaskets, washers, polishing discs, other machinery parts).
| 59.01 | Wadding and articles of wadding; textile flock and dust and mill neps: | |
|---|---|---|
| A. Wadding and articles of wadding: | ||
| 1. Sanitary towels and napkins | ad val. 40% | |
| 2. Other | ad val. 25% | |
| B. Other | ad val. 20% | |
| 59.02 | Felt and articles thereof, whether or not impregnated or coated: | |
| A. In the piece | ad val. 30% | |
| B. Other | ad val. 60% | |
| 59.03 | Bonded fiber fabrics and articles thereof, whether or not impregnated or coated | ad val. 35% |
| 59.04 | Twine, cordage, ropes and cables, plaited or not: | |
| A. Of hemp (i.e., abaca and true hemp) | ad val. 100% | |
| B. Other | ad val. 25% | |
| 59.05 | Nets and netting made of twine, cordage or rope, and made-up fishing nets of yarn, twine, cordage or rope | ad val. 60% |
| 59.06 | Other articles made from yarn, twine, cordage, rope or cables, other than textile fabrics and articles made from such fabrics: | |
| A. Shoe laces | ad val. 100% | |
| B. Other | ad val. 60% | |
| 59.07 | Textile fabrics coated with gum or amylaceous substances, of the kinds used for the outer covers of books and the like; tracing cloth; prepared painting canvas; buckram and similar woven fabrics for hatshapes and similar uses | ad val. 25% |
| 59.08 | Textile fabrics impregnated or coated with preparations of cellulose derivatives or of other artificial plastic materials | ad val. 25% |
| 59.09 | Textile fabrics coated or impregnated with oil or preparations with a basis of drying oil | ad val. 30% |
| 59.10 | Linoleum and materials prepared on a textile base in a similar manner to linoleum, whether or not cut to shape or of a kind used as floor coverings; floor coverings consisting of a coating applied on a textile base, cut to shape or not | ad val. 70% |
| 59.11 | Rubberized textile fabrics, other than rubberized knitted or crocheted articles | ad val. 30% |
| 59.12 | Textile fabrics otherwise impregnated or coated: painted canvas being theatrical scenery, studio back cloths or the like | ad val. 50% |
| 59.13 | Elastic fabrics and trimmings (other than knitted or crocheted articles) consisting of textile materials combined with rubber threads | ad val. 40% |
| 59.14 | Wicks, of woven, plaited or knitted textile materials, for lamps, stoves, lighters, candles and the like; tubular knitted gas-mantle fabric and incandescent gas mantles: | |
| A. Wicks for candles | ad val. 50% | |
| B. Other | ad val. 25% | |
| 59.15 | Textile hosepiping and similar tubing, whether or not armored with metal or fitted with metal accessories | ad val. 15% |
| 59.16 | Transmission, conveyor or elevator belts or belting, of textile material, whether or not strengthened with metal or other material | ad val. 10% |
| 59.17 | Other textile fabrics and textile articles of a kind commonly used in machinery or plant | ad val. 10% |
CHAPTER 60 KNITTED AND CROCHETED ARTICLES NOTES:
1.This Chapter does not cover:
(a)Crochet lace of heading No. 58.09;
(b)Knitted or crocheted fabrics, impregnated or coated (other than rubberized fabrics), and other knitted or crocheted articles falling within Chapter 59;
(c)Corsets, corset belts, suspender belts, brassieres, braces, suspenders, garters or the like (heading No. 61.09); or
(d)Used clothing or other articles falling within heading No. 63.01.
2.Headings numbered 60.02 to 60.06 shall apply to:
(a)Articles of the kinds described therein (finished or unfinished, complete or incomplete) and parts thereof, knitted or crocheted directly to shape or made-up from knitted or crocheted fabric; and
(b)Knitted or crocheted fabric shaped for making the articles referred to in (a) above.
3.For the purposes of this Chapter, shirts of all kinds, pajama sleeping suits and theatrical flesh tights shall be classified as "undergarments".
4.The headings of this Chapter shall include articles of the descriptions specified therein when made of metal thread, provided such articles are clearly of a kind used for apparel, furnishing or similar purposes.
5.For the purposes of this Chapter:
(a)"Elastic" means consisting of textile materials combined with rubber threads; and
(b)"Rubberized" means impregnated, coated or covered with rubber, or made with textile thread coated or impregnated with rubber.
6.For the purpose of heading No. 60.06, knitted or crocheted articles are not considered to be elastic articles only by reason of their containing rubber thread or elastic forming merely a supporting band.
| 60.01 | Knitted or crocheted fabric, not elastic nor rubberized: | |
|---|---|---|
| A. Of cotton, other vegetable textiles or rayon | ad val. 65% | |
| B. Of synthetic or of other artificial textiles | ad val. 70% | |
| C. Other | ad val. 70% | |
| 60.02 | Gloves, mittens and mitts, knitted or crocheted, not elastic nor rubberized | ad val. 70% |
| 60.03 | Stockings, understockings, socks, ankle socks, sockettes, footwear without applied soles and the like, knitted or crocheted, not elastic nor rubberized: | |
| A. Of cotton, other vegetable textiles or rayon | ad val. 100% | |
| B. Of synthetic or of other artificial textiles | ad val. 110% | |
| C. Other | ad val. 110% | |
| 60.04 | Undergarments, knitted or crocheted, not elastic nor rubberized: | |
| A. Of cotton, other vegetable textiles or rayon | ad val. 65% | |
| B. Of synthetic or of other artificial textiles | ad val. 80% | |
| C. Other | ad val. 80% | |
| 60.05 | Outer garments and other articles, knitted or crocheted, not elastic nor rubberized: | |
| A. Of cotton, other vegetable textiles or rayon | ad val. 70% | |
| B. Of synthetic or of other artificial textiles | ad val. 75% | |
| C. Other | ad val. 75% | |
| 60.06 | Knitted or crocheted fabric and articles thereof, elastic or rubberized(including elastic kneecaps and elastic stockings): | |
| A. In the piece | ad val. 40% | |
| B. Other | ad val. 65% |
CHAPTER 61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES OF TEXTILE FABRIC, OTHER THAN KNITTED OR CROCHETED ARTICLES NOTES:
1.The headings of this Chapter shall apply to articles of the kinds described therein only when made-up of any textile fabric (including felt, bonded fiber fabric, braid or trimmings of heading No. 58.07, tulle or other net fabrics and lace) or of fabric of metal thread, but not including articles of knitted or crocheted material other than those falling within heading No. 61.09.
2.The headings of this Chapter do not cover:
(a)Articles of apparel and accessories therefor lined with fur or artificial fur or bearing fur or artificial fur on the outside except in the form of mere trimming (heading No. 43.03 or 43.04);
(b)Used clothing or other articles falling within heading No. 63.01;
(c)Articles of apparel and accessories therefore containing feathers or down except as mere trimming or padding (heading No. 67.01); or
(d)Surgical belts, trusses or other orthopedic articles (heading No. 90.19).
3.For the purposes of headings numbered 61.01 to 61.04:
(a)Articles which cannot be identified as either men's or boys' garments or as women's or girls' garments shall be classified in heading No. 61.02 or 61.04 as the case may be;
(b)The expression "infants' garments" shall apply to:
(1)Garments which are not identifiable as for wear by either boys or girls, and (2) Babies' napkins.
4.For the purposes of this Chapter, shirts of all kinds, pajama sleeping suits and articles of apparel of similar type are classified as "undergarments" which fall in heading No. 61.03 or 61.04 as the case may be.
5.Scarves and articles of the scarf type, square or approximately square, of which no side exceeds sixty centimeters are assimilated to handkerchiefs (heading No. 61.05). Handkerchiefs of which any side exceeds sixty centimeters shall be classified in heading No. 61.06.
6.The headings of this Chapter shall also apply to unfinished or incomplete articles of the kinds described therein and to shaped textile fabric for making such articles including knitted or crocheted fabric shaped for making articles classified in heading No. 61.09.
| 61.01 | Men's and boys' outer garments: | |
|---|---|---|
| A. Of cotton, other vegetable textiles or rayon | ad val. 100% | |
| B. Of synthetic or of other artificial textiles | ad val. 110% | |
| C. Other | ad val. 120% | |
| 61.02 | Women's, girls' and infants' outer garments: | |
| A. Of cotton, other vegetable textiles or rayon | ad val. 100% | |
| B. Of synthetic or of other artificial textiles | ad val. 110% | |
| C. Other | ad val. 120% | |
| 61.03 | Men's and boys' undergarments, including collars, shirt fronts and cuffs: | |
| A. Of cotton, other vegetable textiles or rayon | ad val. 90% | |
| B. Of synthetic or of other artificial textiles | ad val. 100% | |
| C. Other | ad val. 110% | |
| 61.04 | Women's, girls' and infants' undergarments: | |
| A. Of cotton, other vegetable textiles or rayon | ad val. 90% | |
| B. Of synthetic or of other artificial textiles | ad val. 100% | |
| C. Other | ad val. 110% | |
| 61.05 | Handkerchiefs | ad val. 75% |
| 61.06 | Shawls, scarves, mufflers, mantillas, veils and the like | ad val. 75% |
| 61.07 | Ties, bow ties and cravats | ad val. 75% |
| 61.08 | Collars, tuckers, fallals, bodice fronts, jabots, cuffs, flounces, yokes and similar accessories and trimmings for women's and girls' garments | ad val. 100% |
| 61.09 | Corsets, corset belts, suspender belts, brassieres, braces, suspenders, garters and the like (including such articles of knitted or crocheted fabric), whether or not elastic | ad val. 100% |
| 61.10 | Gloves, mittens, mitts, stockings, socks and sockettes, not being knitted or crocheted articles | ad val. 100% |
| 61.11 | Made-up accessories for articles of apparel (e.g., dress shields, shoulder and other pads, belts, muffs, sleeve protectors, pockets) | ad val. 150% |
CHAPTER 62 OTHER MADE-UP TEXTILE ARTICLES NOTES:
1.The headings of this Chapter shall apply to the articles of the kinds described therein only when made-up of any textile fabric (other than felt and bonded fiber fabric) or of the braids or trimmings of heading No. 58.07, not being knitted or crocheted articles:
2.The headings of this Chapter do not cover:
(a)Articles falling within Chapter 58, 59 or 61;
(b)Used clothing or other articles falling within heading No. 63.01; or
(c)Articles containing fur or artificial fur except as mere trimming (heading No. 43.03 or 43.04) or feathers or down except as mere trimming or padding (heading No. 67.01).
| 62.01 | Traveling rugs and blankets: | |
|---|---|---|
| A. Of cotton | ad val. 80% | |
| B. Other | ad val. 100% | |
| 62.02 | Bed linen, table linen, toilet linen and kitchen linen; curtains and other furnishing articles: | |
| A. Of cotton and rayon textiles | ad val. 90% | |
| B. Other | ad val. 100% | |
| 62.03 | Sacks and bags of a kind used for the packing of articles | ad val. 100% |
| 62.04 | Tarpaulins, sails, awnings, sun blinds, tents and camping articles | ad val. 70% |
| 62.05 | Other made-up textiles articles(including dress patterns and footwear without applied soles): | |
| A. Shoe laces, other than those falling within heading No. 59.06-A | ad val. 100% | |
| B. Other | ad val. 60% |
CHAPTER 63 USED CLOTHING AND OTHER TEXTILE ARTICLES; RAGS; REMNANTS NOTES:
1.If it is doubtful whether articles declared as used or new rags and other scrap textile articles are fit only for the purposes specified in heading No. 63.02, they shall be classified thereunder only if they are torn under customs supervision.
If this is not expedient or if such a procedure is refused by the importer, the articles shall fall within heading No. 63.01 or 63.03, as the case may be.
2.For the purpose of heading No. 63.03 the term "remnants" shall be held to mean all kinds of fabrics in assorted but not in uniform or approximately uniform lengths, not exceeding five meters each.
| 63.01 | Clothing, clothing accessories, traveling rugs and blankets, household linen and furnishing articles (other than articles falling within heading No. 58.01, 58.02 or 58.03) of textile materials, footwear and headgear of any material, showing signs of appreciable wear and imported in bulk, bales, sacks or similar bulk packings: | |
|---|---|---|
| A. Clothing | ad val. 35% | |
| B. Other | ad val. 40% | |
| 63.02 | Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, fit only for recovery of the fibers or for the manufacture of paper or artificial plastic materials or for use as industrial wipers | ad val. 5% |
| 63.03 | Remnants | ad val. 15% |
Schedule XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUNSHADES, WHIPS, RIDING CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR; FANS. CHAPTER 64 FOOTWEAR, GAITERS AND THE LIKE AND PARTS THEREOF NOTES:
1.This Chapter does not cover:
(a)Footwear, without applied soles, knitted, or crocheted (heading No. 60.03) or other textile fabric, except felt (heading No. 62.05);
(b)Footwear of asbestos (heading No. 63.13);
(c)Footwear showing signs of appreciable wear and imported in bulk, bales, sacks or similar packings (heading No. 63.01);
(d)Orthopedic footwear (heading No. 90.19). Footwear and inner soles of which have been simply arched to alleviate flatf ootedness is not, however, regarded as orthopedic footwear and is classified in this Chapter;
(e)Footwear with skates permanently affixed, footwear of the nature of toys, carnival articles or Christmas decorations (Chapter 97).
2.For the purposes of headings numbered 64.05 and 64.06, the expression "parts" shall not include pegs, boot protectors, eyelets, boot hooks, buckles, braid, laces or pompons (which shall be classified according to their constituent materials) or buttons or other articles falling within heading No. 98.01.
3.For the purposes of heading No. 64.01, the expression "rubber or artificial plastic material" shall include any textile fabric coated or covered externally with one or both of these materials.
| 64.01 | Footwear (including overshoes) with outer soles and uppers of rubber or artificial plastic material | pair P2.00 or ad val. 50% |
|---|---|---|
| 64.02 | Footwear with outer soles of leather; composition leather, rubber or artificial plastic material, other than footwear falling within heading No. 64.01 | pair P4.00 or ad val. 60% |
| 64.03 | Footwear with outer soles of wood or cork | pair P2.00 or ad val. 50% |
| 64.04 | Footwear with outer soles of other materials | pair P4.00 or ad val. 60% |
| 64.05 | Parts of footwear (including uppers, insoles and screw-on heels), of any material except metal: | |
| A. For footwear falling within heading No. 64.03 | ad val. 100% | |
| B. For other footwear | ad val. 100% | |
| 64.06 | Gaiters, spats, leggings, puttees and similar articles and parts thereof | ad val. 60% |
CHAPTER 65 HEADGEAR AND PARTS THEREOF NOTES:
1.This Chapter does not cover:
(a)Old headgear falling within heading No. 63.01;
(b)Hair nets of human hair (heading No. 67.04);
(c)Asbestos headgear (heading No. 68.13); or
(d)Doll's hats or other toy hats, or carnival articles (Chapter 97).
2.Heading No. 65.02 shall not apply to hatshapes made by sewing (other than hatshapes made by the sewing in spirals of plaited or other strips).
| 65.01 | Hatforms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons(including slit manchons) of felt | ad val. 30% |
|---|---|---|
| 65.02 | Hatshapes, plaited or made from plaited or other strips of any material neither blocked to shape nor with made brims | ad val. 50% |
| 65.03 | Felt hats and other felt headgear, being headgear made from the felt hoods and plateaux falling within heading No. 65.01, trimmed or not | ad val. 50% |
| 65.04 | Hats and other headgear, plaited or made from plaited or other strips of any material, trimmed or not | ad val. 60% |
| 65.05 | Hats and other headgear (including hair nets), knitted, netted or crocheted or made up from any textile fabric in the piece, trimmed or not | ad val. 60% |
| 65.06 | Other headgear, trimmed or not: | |
| A. Safety helmets for military personnel, firemen, miners and divers | ad val. 10% | |
| B. Other | ad val. 50% | |
| 65.07 | Head bands, linings, covers, hat frames (including spring frames for opera hats), peaks and chinstraps, for headgear | ad val. 50% |
CHAPTER 66 UMBRELLAS, SUNSHADES, WALKING STICKS, WHIPS, RIDING CROPS AND PARTS THEREOF NOTES:
1.This Chapter does not cover:
(a)Measure walking sticks, or the like (heading No. 90.16);
(b)Firearm sticks, sword sticks or the like (Chapter 93); or
(c)Articles falling within Chapter 97 (e.g., toy umbrellas and toy sunshades).
2.Heading No. 66.03 shall not apply to trimmings of textile material, or to covers, tassels, thongs or umbrella cases. Such goods imported with, but not fitted to, articles falling within heading No. 66.01 or 66.02 shall not be treated as forming part of those articles but shall be classified separately, in general, according to their constituent materials.
| 66.01 | Umbrella and sunshades (including walking stick umbrellas, and garden and similar umbrellas) | ad val. 75% |
|---|---|---|
| 66.02 | Walking sticks (including climbing sticks and seat sticks), canes, whips, riding crops and the like | ad val. 100% |
| 66.03 | Parts, fittings, trimmings and accessories of articles falling within heading No. 66.01 or 66.02 | ad val. 50% |
CHAPTER 67 PREPARED FEATHERS AND DOWN AND ARTICLES THEREOF; ARTIFICIAL FLOWERS, FOLIAGE OR FRUITS; ARTICLES OF HUMAN HAIR; FANS NOTES:
1.This Chapter does not cover:
(a)Straining cloth of human hair (heading No. 59.17);
(b)Floral motifs of lace, of embroidery or the like (Schedule XI);
(c)Footwear of feathers (Chapter 64);
(d)Hats of feathers or of artificial flowers or foliage (Chapter 65);
(e)Feather dusters (heading No. 96.04), powder puffs (heading No. 96.05) or hair sieves (heading No. 96.06); or
(f)Toys, sports requisites or carnival articles (Chapter 97).
2.Heading No. 67.01 shall not apply to:
(a)Articles (e.g., bedding) in which feathers or down constitute only filling or padding;
(b)Articles of apparel and accessories thereto in which feathers or down constitute no more than mere trimming or padding;
(c)Artificial flowers or foliage or parts thereof or made up articles of heading No. 67.02; or
(d)Fans (heading No. 67.05).
3.Heading No. 67.02 shall not apply to:
(a)Articles of glass (Chapter 70);
(b)Artificial flowers, foliage or fruit of pottery, stone, metal, wood, and the like, obtained in one piece by molding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing or similar methods.
| 67.01 | Feathers and down and skins or other parts of birds with their feathers or down, bleached, dyed or otherwise worked or mounted; articles made of feathers or down | ad val. 175% |
|---|---|---|
| 67.02 | Artificial flowers, foliage or fruits and parts thereof; articles made of artificial flowers, foliage or fruits | ad val. 60% |
| 67.03 | Human hair, dressed (laid parallel), thinned, bleached or otherwise worked; animal hair similarly prepared for use in postiche | ad val. 150% |
| 67.04 | Wigs, false beards, hair pads, curls, switches and the like, of human or animal hair or of textiles; other articles of human hair (including hair nets) | ad val. 150% |
| 67.05 | Fans and hand screens, with or without mounts and blades, guards and handles therefor, of any material | ad val. 100% |
Schedule XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA AND SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE. CHAPTER 68 ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA AND SIMILAR MATERIALS NOTES:
1.This Chapter does not cover:
(a)Articles falling within Chapter 25;
(b)Coated or impregnated paper falling within heading No. 48.07 (e.g., paper coated with mica powder or graphite, bituminized or asphalted paper), filter blocks of paper pulp and asbestos (heading No. 48.08);
(c)Coated or impregnated textile fabric falling within Chapter 59 (e.g., mica- coated fabric, bituminized or asphalted fabric);
(d)Articles falling within Chapter 71. Abrasive articles made from dust or power of precious or semi-precious stones or synthetic or reconstructed precious stones are, however, classified in the present Chapter;
(e)Lithographic stones, prepared heading No. 84.34);
(f)Electrical insulators or fittings of insulating material (heading No. 85.25 or 85.26);
(g)Articles falling within Chapter 91 (e.g., clocks and clock cases);
(h)Articles falling within heading No. 95.07;
(i)Toys, games or sports requisites (Chapter 97);
(j)Articles falling within heading No. 98.01 (e.g., buttons), 98.05 (e.g., slate pencils) or 98.06 (e.g., drawing slates); or
(k)Works of art, collectors' pieces or antiques (Chapter 99).
2.Heading No. 68.04 shall not apply to mounted articles (heading No. 82.04 or Chapter 84 or 85).
| 68.01 | Road and paving setts, curbs and flagstones, of natural stone(except slate) | ad val. 30% |
|---|---|---|
| 68.02 | Worked monumental or building stone (except slate) or steatite, and articles thereof, (including mosaic cubes), other than articles falling within heading No. 68.01: | |
| A. Marble | ad val. 150% | |
| B. Other | ad val. 100% | |
| 68.03 | Worked slate and articles of slate, including articles of agglomerated slate | ad val. 50% |
| 68.04 | Millstones, grindstones, grinding wheels and the like (including grinding, sharpening, polishing, trueing and cutting wheels, heads, discs and points), of natural stone (agglomerated or not), of agglomerated natural or artificial abrasives, or of pottery, with or without cores, shanks, sockets, axles and the like of other materials, but not mounted on frameworks; segments and other finished parts of such stones and wheels. | ad val. 15% |
| 68.05 | Hand polishing stones, whetstones, oilstones, hones and the like, of natural stone, of agglomerated natural or artificial abrasives, or of pottery | ad val. 15% |
| 68.06 | Natural or artificial abrasive powder or grain on a base of woven fabric, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: | |
| A. Sandpaper and emery cloth | ad val. 20% | |
| B. Other | ad val. 10% | |
| 68.07 | Slag wool, rock wool and similar mineral wools; exfoliated vermiculite and similar expanded mineral materials; compounded heat resisting or heat or sound insulating mineral substances and articles thereof, not fired, other than substances and articles with a basis of asbestos | ad val. 15% |
| 68.08 | Articles of asphalt or of similar materials(e.g., of petroleum pitch or coal tar pitch) | ad val. 25% |
| 68.09 | Panels, boards, tiles, blocks and similar articles of vegetable fiber, of wood fiber, of straw, of wood shavings or of wood waste (including sawdust), agglomerated with cement, plaster or with other mineral binding substances | ad val. 25% |
| 68.10 | Other articles of plastering material | ad val. 50% |
| 68.11 | Articles of cement, of concrete(including railway or tramway sleepers of concrete) or of artificial stone (including granulated marble agglomerated with cement) and slag cement, reinforced or not | ad val. 60% |
| 68.12 | Articles of asbestos cement, of cellulose fiber cement or the like: | |
| A. Of asbestos cement | ad val. 85% | |
| B. Other | ad val. 25% | |
| 68.13 | Fabricated asbestos and articles thereof (e.g., asbestos board, thread and fabric; asbestos clothing, asbestos jointing), reinforced or not, other than articles falling within heading No. 68.14; heat resisting or heat or sound insulating mixtures of asbestos with magnesium carbonate, similar mixtures with a basis of asbestos and articles of any such mixtures | ad val. 25% |
| 68.14 | Friction material of a kind suitable for brakes, for clutches or the like, with a basis of asbestos or other mineral substances, or of cellulose, whether or not combined with textile or other materials, in the form of segments, discs, washers, strips, sheets, plates, rolls and the like | ad val. 15% |
| 68.15 | Worked mica and articles of mica, including bonded mica splittings on a support of paper or fabric (e.g., micanite and micafolium) | ad val. 25% |
| 68.16 | Articles of stone or of other mineral substances, not otherwise provided for | ad val. 50% |
CHAPTER 69 CERAMIC PRODUCTS NOTES:
1.The headings of this Chapter shall apply only to products of earth or clay, whether or not mixed with other materials, which have been fired after shaping. Heading No. 69.04 shall apply also to silica-lime bricks produced by steam treatment under pressure. Headings numbered 69.04 to 69.14 shall apply only to such articles other than heat insulating ware and refractory ware.
2.This Chapter does not cover:
(a)Articles falling within Chapter 71 (e.g., imitation jewelry);
(b)Electrical insulators or fittings of insulating material (heading No. 85.25 or 85.26);
(c)Artificial teeth (heading No. 90.19);
(d)Articles falling within Chapter 91 (e.g., clocks and clock cases);
(e)Toys, games or sports requisites (Chapter 97);
(f)Smoking pipes, buttons or other articles falling within Chapter 98; or
(g)Original statuary, collectors' pieces or antiques (Chapter 99).
3.Stoppers, lids and other closures of any material imported together with ceramic articles for use in connection therewith shall be regarded as parts of such articles. Spare stoppers, lids and other closures shall be classified according to their constituent material. I. HEAT-INSULATING AND REFRACTORY ARTICLES.
| 69.01 | Heat-insulating bricks, blocks, tiles and other heat-insulating articles of infusorial earths, of kieselguhr, of siliceous fossil meal or of similar siliceous earths | ad val. 10% |
|---|---|---|
| 69.02 | Refractory bricks, blocks, tiles and similar refractory constructional articles, other than those falling within heading No. 69.01 | ad val. 10% |
| 69.03 | Other refractory articles (e.g., retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, rods), other than those falling within heading No. 69.01 | ad val. 10% |
II. OTHER CERAMIC PRODUCTS.
| 69.04 | Building bricks (including building blocks, support or filler tiles and the like) | ad val. 50% |
|---|---|---|
| 69.05 | Roofing tiles, chimney pots, cowls, chimney liners, cornices and other constructional articles | ad val. 50% |
| 69.06 | Piping, conduits and guttering (including angles, bends and similar fittings) | ad val. 25% |
| 69.07 | Unglazed setts, flags and paving, hearth and wall tiles | ad val. 40% |
| 69.08 | Glazed setts, flags and paving, hearth and wall tiles | g.w., 100 kgs. P24.00 or ad val. 100% |
| 69.09 | Laboratory, chemical and industrial wares; troughs, tubs and similar receptacles of a kind used in agriculture; pots, jars and similar articles of a kind used for the packing or transport of articles | ad val. 10% |
| 69.10 | Sinks, wash basins, bidets, water closet pans, urinals, baths and like sanitary fittings | ad val. 10% |
| 69.11 | Tableware and other articles of a kind commonly used for domestic or toilet purposes, of porcelain or china (including biscuit porcelain and parian): | |
| A. Undecorated (white or of one color) | ad val. 20% | |
| B. Other | ad val. 40% | |
| 69.12 | Tableware and other articles of a kind commonly used for domestic or toilet purposes, of other kinds of pottery: | |
| A. Undecorated (white or of one color) | ad val. 20% | |
| B. Other | ad val. 40% | |
| 69.13 | Statuettes, ornaments other furnishing articles and articles of personal adornment | ad val. 50% |
| 69.14 | Articles not otherwise provided for | ad val. 40% |
CHAPTER 70 GLASS AND GLASSWARE NOTES:
1.This Chapter does not cover:
(a)Ceramic enamels (heading No. 32.08);
(b)Articles falling within Chapter 71 (e.g., imitation jewelry);
(c)Electrical insulators or fittings of insulating material (heading No. 85.25 or 85.26);
(d)Optically worked glass, hypodermic syringes, thermometers, barometers, hydrometers, diptometers or other articles falling within Chapter 90;
(e)Toys, games, sports requisites, Christmas tree ornaments or other articles falling within Chapter 97; or
(f)Buttons, fitted vacuum flasks, complete scent or similar sprays or other articles falling within Chapter 98.
2.Stoppers, lids and other closures, of any material, imported together with glass articles for use in connection therewith, shall be regarded as parts of such articles. Spare stoppers, lids and other closures shall be classified according to their constituent materials.
3.The reference in heading No. 70.07 to "cast, rolled or sheet glass (including flashed or wired glass), whether or not surface ground or polished, cut to shape other than rectangular shape, or bent or otherwise worked (edge worked, engraved and the like)" shall apply to articles made from such glass, provided they are not framed or fitted with other materials.
4.For the purposes of this Chapter, the expression "glass" shall include fused quartz and fused silica.
| 70.01 | Waste glass (cullet); glass in the mass (excluding optical glass) | ad val. 10% |
|---|---|---|
| 70.02 | Glass of the variety known as "enamel" glass, in the mass, rods and tubes | ad val. 10% |
| 70.03 | Glass in balls, rods and tubes, unworked (not being optical glass) | ad val. 10% |
| 70.04 | Unworked cast or rolled glass(including flashed or wired glass), whether figured or not, in rectangles | ad val. 25% |
| 70.05 | Unworked sheet glass (including flashed glass), drawn or blown, in rectangles | ad val. 25% |
| 70.06 | Cast, rolled or sheet glass (including flashed or wired glass) in rectangles, surface ground or polished, but not further worked | ad val. 30% |
| 70.07 | Cut, rolled or sheet glass (including flashed or wired glass), whether or not surface ground or polished, cut to shape other than rectangular shape, or bent or otherwise worked (edge worked, engraved and the like); multiple-walled insulating glass; leaded lights: | |
| A. Multiple-walled heat or sound insulating glass and leaded lights | ad val. 10% | |
| B. Other | ad val. 50% | |
| 70.08 | Safety (laminated) glass and toughened glass, whether or not shaped or otherwise worked | ad val. 50% |
| 70.09 | Glass mirrors (including rearview mirrors), unframed, framed or backed | ad val. 90% |
| 70.10 | Glass carboys, demijohns, jars, pots, tubular containers and similar containers of a kind used for the packing or transport of articles; stoppers, lids and other closures of glass: | |
| A. Carboys, demijohns and tubular containers | ad val. 10% | |
| B. Opal glass containers | ad val. 20% | |
| C. Other | ad val. 40% | |
| 70.11 | Glass bulbs and glass envelopes(including tubes) for electric lamps, for electronic valves and the like | ad val. 15% |
| 70.12 | Glass inners for vacuum flasks and other vacuum vessels, and blanks therefor | ad val. 15% |
| 70.13 | Household and office glassware, other than articles falling within heading No. 70.19 | ad val. 50% |
| 70.14 | Illuminating glassware, signaling glassware and optical elements of glass, not optically worked nor of optical glass | ad val. 25% |
| 70.15 | Clock and watch glasses and similar glasses (including glass of a kind used for sunglasses but excluding glass suitable for corrective lenses), curved, bent, hollowed and the like; glass spheres and segments of spheres of a kind used for the manufacture of clock and watch glasses and the like | ad val. 15% |
| 70.16 | Bricks, tiles, slabs, pairing blocks, squares and other articles of pressed or molded glass of a kind commonly used in building; multi-cellular glass in blocks, slabs, plates and similar forms, and panels | ad val. 35% |
| 70.17 | Glassware, whether or not graduated or calibrated, of a kind used for laboratory, medical, surgical, dental or hygienic purposes; glass serum ampules and the like | ad val. 10% |
| 70.18 | Optical glass and elements of optical glass, not optically worked; blanks for corrective spectacle lenses | ad val. 10% |
| 70.19 | Glass beads, imitation pearls, imitation precious and semi-precious stones, imitation flowers and similar fancy or decorative glass smallwares and articles thereof; glass mosaic cubes; artificial eyes of glass other than those for wear by humans; ornaments and other fancy articles of lamp-worked glass | ad val. 50% |
| 70.20 | Glass fiber, yarns, fabrics, and articles thereof | ad val. 15% |
| 70.21 | Other articles of glass | ad val. 50% |
Schedule XIV PEARLS, PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS, ROLLED PRECIOUS METALS, AND ARTICLES THEREOF; IMITATION JEWELRY; COINS. CHAPTER 71 PEARLS, PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS, ROLLED PRECIOUS METALS, AND ARTICLES THEREOF; IMITATION JEWELRY NOTES:
1.Except as provided below, all articles consisting wholly or partly of pearls, of precious or semi-precious stones, of synthetic or reconstructed precious or semi-precious stones, of precious metals, or of rolled precious metals shall be classified within this Chapter. The exceptions are as follows:
(a)Articles in which precious metal or rolled precious metal constitutes only minor trimmings (e.g., monograms, bands, fasteners), but which do not contain pearls, precious or semi-precious stones, or synthetic or reconstructed precious or semi-precious stones;
(b)Amalgams of precious metal, and colloidal precious metal (heading No. 28.49); and sterile surgical suture materials (heading No. 30.05);
(c)Handbags and other articles falling within heading No. 42.02;
(d)Metalized yarn (heading No. 52.01), textile fabric of metal yarn or of metalized yarn (heading No. 52.02) and articles of such yarns or fabric falling within Schedule XI;
(e)Footwear (Chapter 64) and headgear (Chapter 65);
(f)Umbrellas, walking sticks and other articles falling within Chapter 66;
(g)Fans and hand screens (heading No. 67.05);
(h)Coins (heading No. 72.01);
(i)Mounted glaziers' diamonds and other tools falling within heading No. 82.01, 82.02, 82.03, 82.04 or 82.05, and machinery, mechanical appliances and electrical goods, and parts thereof (Schedule XVI), provided that such parts are not wholly of precious or semi-precious stones, or synthetic or reconstructed precious or semi-precious stones;
(j)Articles falling within Chapter 90, 91 or 92 (scientific instruments, clocks and watches or musical instruments);
(k)Arms or parts thereof (Chapter 93);
(l)Articles falling within headings of Chapter 98 other than headings numbered 98.01 and 98.12; or
(m)Original sculptures and statuary (heading No. 99.03), collectors' pieces (heading No. 99.05) and articles other than pearls or precious or semi-precious stones, of an age exceeding 100 years (heading No. 99.06).
2.The expression "pearls" shall include cultured pearls.
3.The expression "precious metals" means silver, gold, platinum and other metals of the platinum group.
4.The expression "other metals of the platinum group" means iridium, osmium, palladium, rhodium and ruthenium.
5.Alloys (other than amalgams) of precious metal with base metal, in which no one precious metal constitutes as much as two per cent by weight, shall be treated as base metal and not as alloys of precious metal. Other alloys (other than amalgams) containing precious metal shall be classified according to the following rules:
(a)An alloy containing two per cent or more, by weight, of platinum shall be treated only as an alloy of platinum;
(b)An alloy containing two per cent or more, by weight, of gold but no platinum, or less than two per cent of platinum, shall be treated only as an alloy of gold;
(c)Other alloys containing two per cent or more of silver shall be treated as alloy of silver. For the purpose of this Note, the expression "platinum" shall mean any or all of the metals of the platinum group.
6.Except where otherwise provided, the designation under which a precious metal is mentioned in any heading or subheading of this Code also extends to the alloys of precious metal placed, according to Note 5 above, on equal footing with such metal. This does not, however, apply to precious metal rolled on base metal, or to base metal plated or coated with platinum, gold or silver.
7.Rolled precious metals are products made of metal upon one or more surfaces of which there is affixed by welding, hot-rolling or other mechanical means, a covering of precious metal. Articles of base metal inlaid with previous metal shall be treated in the same manner as rolled precious metal articles.
8.For the purpose of heading No. 71.12, the expression "jewelry" means:
(a)Any small object of personal adornment (e.g., rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, tiepins, cuff links, dress-studs, religious or other medals and insignia); and
(b)Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (such as cigar and cigarette cases, powder boxes and compacts, chain purses, snuff and cachou boxes, rosaries and the like).
9.Goldsmiths' and silversmiths' wares, within the meaning of heading No. 71.13, are tablewares, toilet sets, writing sets, smokers' requisites, articles for interior decoration and articles for religious use.
10.The expression "imitation jewelry" means jewelry within the meaning of paragraph (a) of Note 8 above (but not including buttons, studs, cuff links and other articles of heading No. 98.01), not containing pearls, precious or semi-precious stones, or synthetic reconstructed precious or semi-precious stones, or precious metal (otherwise than as plating) and composed (a) wholly or partly of base metal, whether or not plated with precious metal; or
(b)of at least two materials, no account being taken of materials used only for assembly (e.g., necklace strings). I. PEARL AND PRECIOUS AND SEMI-PRECIOUS STONES.
| 71.01 | Pearls unworked or worked, but neither mounted, set nor strung(except ungraded pearls temporarily strung for convenience of transport) | ad val. 150% |
|---|---|---|
| 71.02 | Precious and semi-precious stones, unworked, cut or otherwise worked, but neither set nor strung (except ungraded stones temporarily strung for convenience of transport) | ad val. 150% |
| 71.03 | Synthetic or reconstructed precious or semi-precious stones, unworked, cut or otherwise worked, but neither set nor strung (except ungraded stones temporarily strung for convenience of transport) | ad val. 100% |
| 71.04 | Dust and powder of natural or synthetic precious or semi-precious stones | ad val. 100% |
II. PRECIOUS METALS AND ROLLED PRECIOUS METALS, UNWROUGHT, UNWORKED OR SEMI-MANUFACTURED.
| 71.05 | Silver, including silver gilt and platinum plated silver, unwrought or semi-manufactured | ad val. 100% |
|---|---|---|
| 71.06 | Rolled silver, unworked or semi-manufactured | ad val. 100% |
| 71.07 | Gold, including platinum-plated gold, unwrought or semi-manufactured | ad val. 100% |
| 71.08 | Rolled gold on base metal or silver, unworked or semi-manufactured | ad val. 100% |
| 71.09 | Platinum and other metals of the platinum group, unwrought or semi-manufactured | ad val. 100% |
| 71.10 | Rolled platinum, or other platinum group metals, on base metal or precious metal, unworked or semi-manufactured | ad val. 100% |
| 71.11 | Goldsmiths', silversmiths' and jewelry sweepings, residues, lemels, and other precious metal waste and scrap | ad val. 90% |
III. JEWELRY, GOLDSMITHS' AND SILVERSMITHS' WARES AND OTHER ARTICLES.
| 71.12 | Jewelry of precious metal or rolled precious metal | ad val. 150% |
|---|---|---|
| 71.13 | Goldsmiths' and silversmith' wares, of precious metal or rolled precious metal, other than articles falling within heading No. 71.12 | ad val. 150% |
| 71.14 | Other articles of precious metal or rolled precious metal | ad val. 150% |
| 71.15 | Articles consisting of, or incorporating, pearls, precious or semi-precious stones (natural, synthetic or reconstructed), not set on or mounted with precious metal or rolled precious metal | ad val. 150% |
| 71.16 | Imitation jewelry | ad val. 100% |
CHAPTER 72 COINS NOTES: This Chapter does not cover collectors' pieces (heading No. 99.05). | 72.01 | Coins | Free | Schedule XV BASE METALS AND ARTICLES OF BASE METALS. NOTES:
1.This Schedule does not cover:
(a)Metallic powders prepared as colors (heading No. 32.09);
(b)Ferrocerium or other pyrophoric alloys (heading No. 36.07);
(c)Headgear or parts thereof, of metal (heading No. 65.06 or 65.07);
(d)Frames or parts of umbrellas, sunshades, walking sticks or other articles falling within heading No. 66.03;
(e)Articles falling within Chapter 71 (e.g., precious metal alloys, rolled precious metal and imitation jewelry);
(f)Articles falling within Schedule XVI (machinery, mechanical appliances and electrical articles);
(g)Assembled railway or tramway track (heading No. 86.10) or other articles falling within Schedule XVII (vehicles, ships and boats, aircraft);
(h)Instruments or apparatus of base metal of a kind falling within Schedule XVIII;
(i)Lead shot (heading No. 93.07) or other articles falling within Schedule XIX (arms and ammunition);
(j)Articles falling within Chapter 94 (furniture and mattress supports);
(k)Hand sieves (heading No. 96.06);
(l)Articles falling within Chapter 97 (toys, games and sports requisites); or
(m)Buttons, pens, pencil holders, pen nibs or other articles falling within Chapter 98.
2.The headings in Chapters 73 to 81 shall not apply to any articles falling within Chapter 82 or 83.
3.Classification of alloys:
(a)An alloy of base metals containing more than ten per cent, by weight, of nickel shall be classified as an alloy of nickel, except in the case of an alloy in which iron predominates by weight.
(b)Ferroalloys and master alloys (as defined in Chapters 73 and 74) shall be classified under headings numbered 73.02 and 74.02, respectively.
(c)Any other alloy of base metals shall be classified as an alloy of the metal which predominates by weight.
4.Unless the context otherwise requires, any reference in this Code to a base metal shall include a reference to alloys which, by virtue of Note 3 above, shall be classified as alloys of that metal.
5.Classification of composite articles: Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the General Rules of Classification) containing two or more base metals shall be treated as articles of the base metal predominating by weight. For this purpose (a) iron and steel, or different kinds of iron or steel, are regarded as one and the same metal, and (b) an alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 3, it is classified.
6.For the purposes of this Schedule, the expression "scrap and waste" means scrap and waste fit only for resmelting, for reforging or for use as a basis for the manufacture of chemicals. CHAPTER 73 IRON AND STEEL AND ARTICLES THEREOF NOTES:
1.As used in this Chapter, the following words and phrases shall mean:
(a)Pig iron (heading No. 73.01): A ferrous product containing, by weight 1.9 per cent or more of carbon and containing, separately or together: less than 15 per cent phosphorus, not more than 8 per cent silicon, not more than 6 per cent manganese, not more than 30 per cent chromium, not more than 40 per cent tungsten, and an aggregate of not more than 10 per cent of other alloy elements (e.g., nickel, copper, aluminum, titanium, vanadium, molybdenum).
(b)Spielgeleisen (heading No. 73.01): A ferrous product containing, by weight, more than six per cent but not more than thirty per cent of manganese and otherwise conforming to the specification at (a) above.
(c)Ferroalloys (heading No. 73.02): Alloys of iron which are not usefully malleable and are commonly used as raw material in the manufacture of ferrous metals and which contain, by weight, separately or together: more than 8 per cent of silicon, or more than 30 per cent manganese, or more than 30 per cent of chromium, or more than 40 per cent of tungsten, or a total of more than ten per cent of other alloy elements (e.g., copper, aluminum, titanium, vanadium, molybdenum, niobium), and which do not contain more than ninety per cent (ninety-two per cent in the case of ferroalloys containing manganese or ninety-six per cent in the case of ferroalloys containing silicon) of nonferrous alloy elements.
(d)Alloy steel (heading No. 73.15): Steel containing less than 1.9 per cent carbon and containing, by weight, one or more elements in the following proportions: more than 2 per cent of manganese and silicon taken together, 2.00 per cent or more of manganese, 2.00 per cent or more of silicon, 0.50 per cent or more of nickel, 0.50 per cent or more of chromium, 0.10 per cent or more of molybdenum, 0.10 per cent or more of vanadium, 0.30 per cent or more of tungsten, 0.30 per cent or more of cobalt, 0.30 per cent pr more of aluminum, 0.40 per cent or more of copper, 0.10 per cent or more of lead, 0.12 per cent or more of phosphorus, 0.10 per cent or more of sulphur, 0.20 per cent or more of phosphorus and sulphur, taken together, or 0.10 per cent or more of other elements, taken separately.
(e)High carbon steel (heading No. 73.15): Steel containing, by weight, less than 1.9 per cent but not less than 0.6 per cent of carbon.
(f)Puddle bars and pilings (heading No. 73.06); Products for rolling, remelting or forging obtained by shingling and hot rolling either:
(1)balls of puddled iron, or (2) packets of scrap iron or steel or puddled iron.
(g)Ingots (heading No. 73.06): Products for rolling or forging obtained by casting into molds.
(h)Blooms and billets (heading No. 73.07): Semi-finished products of rectangular section, of a cross-sectional area exceeding 1,225 square millimeters and of such dimensions that the thickness exceeds one quarter of the width.
(i)Slabs and sheet bars (heading No. 73.07): Semi-finished products of rectangular section, of a thickness not less than six millimeters, of a width not less than one hundred fifty millimeters and of such dimensions that the thickness does not exceed one quarter of the width.
(j)Coils for rerolling (heading No. 73.08): Coiled semi-finished products, of rectangular section, not less than 1.5 millimeters thick, of a width exceeding five hundred millimeters and of a weight of not less than five hundred kilograms per piece.
(k)Universal plates (heading No. 73.09): Products of rectangular section, hot-rolled lengthwise in a closed box or universal mill, of a thickness not less than six millimeters but not exceeding one hundred millimeters, and of a width exceeding one hundred and fifty millimeters, but not exceeding 1,200 millimeters.
(l)Hoop and strip (heading No. 73.12): Rolled products with sheared or unsheared edges, of rectangular section, of a thickness not exceeding six millimeters, of a width not exceeding five hundred millimeters and of such dimensions that the thickness does not exceed one tenth of the width, in straight strips, coils, or flattened coils.
(m)Sheets and plates (heading No. 73.13): Rolled products (other than coils for rerolling as defined in paragraph (j) above) of a thickness not exceeding one hundred and twenty-five millimeters and, if in rectangles, of a width exceeding five hundred millimeters. Heading No. 73.13 shall apply, INTER ALIA, to sheets or plates which have been cut to non-rectangular shape, perforated, corrugated, curved, channeled, ribbed, polished or coated.
(n)Wire (heading No. 73.14): Cold drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds thirteen millimeters. In the case of headings numbered 73.26 and 73.27, however, the term "wire" includes rolled products of the same dimensions.
(o)Bars and rods (heading No. 73.10): Products of solid section which do not conform to the entirety of any of the definitions (h), (i), (j), (k), (l), (m) and (n) above and which have cross-sections in the shape of circles, segments of circles, isosceles triangles, rectangles, hexagons, octagons or quadrilaterals with only two sides parallel and the other sides equal.
(p)Hollow mining drill steel (heading No. 73.10): Hollow steel products, being products of other than square or circular section and suitable for mining drills, of which the greatest external dimension exceeds fifteen millimeters but does not exceed fifty millimeters, and of which the latest internal dimension does not exceed one-third of the greatest external dimension. Other steel hollow bars shall be treated as falling within heading No. 73.18.
(q)Angles, shapes and sections (heading No. 73.11): Products, other than those falling within heading No. 73.16, which do not conform to the entirety of any of the definitions (h), (i), (j), (k), (l), (m) and (n) above, and which do not have cross-sections in the form of circles, segments of circles, isosceles triangles, rectangles, hexagons, octagons or quadrilaterals with only two sides parallel and the other two sides equal, and which are not hollow.
2.Headings numbered 73.06 to 73.14 shall not apply to articles of alloy or high carbon steel (heading No. 73.15).
3.The expression "high-pressure hydroelectric conduits of steel" (heading No. 73.19) means riveted or welded circular steel tubes or pipes of a diameter exceeding four hundred millimeters and of a thickness exceeding 10.5 millimeters.
| 73.01 | Pig iron, cast iron and spiegeleisen, in pigs, blocks, lumps, and similar forms | Free |
|---|---|---|
| 73.02 | Ferroalloys | Free |
| 73.03 | Scrap and waste of iron or steel | Free |
| 73.04 | Pellets of cast iron or steel, whether or not broken or graded | Free |
| 73.05 | Iron or steel powder; sponge iron or steel | Free |
| 73.06 | Puddle bars and pilings; ingots, blocks, lumps and similar forms, of iron or steel | Free |
| 73.07 | Blooms, billets, slabs and sheet bars(including tinplate bars), and roughly forged pieces, of iron or steel | Free |
| 73.08 | Iron or steel coils for rerolling | Free |
| 73.09 | Universal plates of iron or steel | ad val. 10% |
| 73.10 | Bars and rods (including wire rod) of iron or steel, hot-rolled, forged or cold-finished (including precision-made); hollow mining drill steel: | |
| A. Hollow mining drill steel | ad val. 10% | |
| B. Hot-rolled concrete or reenforcing bars of which the cross-sectional dimension is notless than 6.3 millimeters nor more than 31.6 millimeters | g.w., kgs. P6.50 or ad val. 35% | |
| C. Other | ad val. 15% | |
| 73.11 | Angles, shapes, sections and sheet piling, of iron or steel, hot-rolled, forged or cold- finished, whether or not drilled or punched, but not assembled: | |
| A. Angles of which the maximum cross- sectional dimension does not exceed eighty-eight millimeters and channels of which the maximum cross- sectional dimension does not exceed seventy-five millimeters | ad val. 25% | |
| B. Riveted, welded, punched or drilled | ad val. 40% | |
| C. Other | ad val. 15% | |
| 73.12 | Hoop and strip of iron or steel, hot-rolled or cold-rolled | ad val. 15% |
| 73.13 | Sheets and plates of iron or steel, hot-rolled or cold-rolled | ad val. 15% |
| 73.14 | Iron or steel wire, single strand, whether or not coated, but not insulated | ad val. 15% |
| 73.15 | Alloy steel and high carbon steel in the forms mentioned in headings numbered 73.06 to 73.14 | ad val. 10% |
| 73.16 | Railway and tramway track construction materials of iron or steel, such as rails, checkrails, switch blades, crossings(or frogs), crossing pieces, point rods, rack rails, sleepers, fishplates, chairs, chair wedges, bedplates and ties | ad val. 10% |
| 73.17 | Tubes and pipes of cast iron | ad val. 25% |
| 73.18 | Tubes and pipes of iron (other than of cast iron) or steel, excluding high-pressure hydroelectric conduits | ad val. 10% |
| 73.19 | High-pressure hydroelectric conduits of steel, and bends therefor | ad val. 10% |
| 73.20 | Tube and pipe fittings of iron or steel (e.g., joints, elbows, unions and flanges) | ad val. 10% |
| 73.21 | Assembled sheet piling of cast iron, iron or steel; girders, beams, joists and pillars made from assembled elements; structures and finished parts for assembly into structures (e.g., bridge sections, roofing frameworks, shutters, pylons, balconies, balustrades, verandas, window and door frames) of cast iron, iron or steel | ad val. 20% |
| 73.22 | Reservoirs, tanks, vats and similar containers, of iron or steel, of a capacity exceeding three hundred liters, whether or not fitted with exterior heat-insulating covering, but not fitted with mechanical or thermal equipment | ad val. 40% |
| 73.23 | Casks, drums, cans, boxes and similar containers, of sheet or plate iron or steel, of a description commonly used for the conveyance or packing of articles: | |
| A. Drums | ad val. 35% | |
| B. Other | ad val. 15% | |
| 73.24 | Compressed gas cylinders and similar pressure containers, of iron or steel | ad val. 15% |
| 73.25 | Stranded wire, cables, cordage, ropes, plaited bands, slings, and the like, of iron or steel wire, other than insulated cables | ad val. 10% |
| 73.26 | Barbed iron or steel wire; twisted single strand hoop or flat wire, barbed or not, and loosely twisted double strand wire, of a kind suitable for fencing, of iron or steel: | |
| A. Barbed wire | ad val. 40% | |
| B. Other | ad val. 15% | |
| 73.27 | Woven wire (including wire gauze, wire cloth, wire fencing and netting) and welded wire grill, of iron or steel: | |
| A. Wire fencing | ad val. 40% | |
| B. Other | ad val. 15% | |
| 73.28 | Expanded metal of iron or steel | ad val. 15% |
| 73.29 | Chains and parts and fittings thereof, of iron or steel | ad val. 15% |
| 73.30 | Anchors and grapnels and parts thereof, of iron or steel | Free |
| 73.31 | Nails, tacks, staples, hook nails, cramps, studs, spikes and drawing pins, of iron or steel (other than copper-headed nails): | |
| A. Common wire or finishing nails, 2.54 centimeters or more in length | ad val. 50% | |
| B. Staple wire for paper fastening | ad val. 55% | |
| C. Other | ad val. 20% | |
| 73.32 | Bolts and nuts (including bolt ends, screw studs and other screws for metal), whether or not threaded or tapped, screws for wood, screw hooks, screw rings and the like, of iron or steel; rivets (excluding tubular or bifurcated), cotters, cotter-pins, washers and spring washers, of iron or steel: | |
| A. Bolts and nuts, rivets and washers | ad val. 50% | |
| B. Other | ad val. 15% | |
| 73.33 | Needles for hand sewing, including embroidery; hand carpet and knitting needles, bodkins, crochet hooks and the like, and embroidery stilettos of iron or steel, including blanks | ad val. 15% |
| 73.34 | Pins (excluding hatpins and other ornamental pins and drawing pins), hairpins, hairclips and curling grips, of iron or steel | ad val. 15% |
| 73.35 | Springs (excluding hairsprings falling within Chapter 91) of iron or steel | ad val. 15% |
| 73.36 | Stoves, grates, kitchen ranges, cookers, fires and the like (including combined stoves and boilers), not electrically operated, and parts thereof, of iron or steel | ad val. 25% |
| 73.37 | Central heating boilers (excluding steam generating boilers and combined stoves and boilers), radiators and other central heating apparatus, not electrically operated, and parts thereof, of iron and steel | ad val. 20% |
| 73.38 | Household and sanitary articles and parts thereof, of iron or steel, not otherwise provided for | ad val. 25% |
| 73.39 | Iron or steel wool; pot scourers and scouring and polishing pads, gloves and the like, of iron or steel | ad val. 15% |
| 73.40 | Other articles of iron or steel | ad val. 25% |
For information and research only, and not legal advice. This text may not reflect later amendments. For certified copies, refer to the Official Gazette or the issuing agency.