Page 3 of P.D. No. 1464




CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS Notes: 1. This chapter does not cover: (a) Vegetables, fruit or nuts, prepared or preserved by the processes specified specified in Chapter 7, 8 or 11; (b) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or (c) Homogenized composite food preparations of heading No. 21.04. 2. Headings Nos. 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading No. 17.04) or chocolate confectionery (heading No. 18.06). 3. Headings Nos. 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading No. 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1 (a). 4. Tomato juice the dry weight contents of which is 7% or more is to be classified in heading No. 20.02. 5. For the purposes of heading No. 20.09, the expression "juices, unfermented and not containing added spirit" means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol. Subheading Notes: 1. For the purposes of subheading No. 2005.10, the expression "homogenised vegetables" means preparations of vegetables, finely homogenised, put up for retail sale as infant food for for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading No. 2005.10 takes precedence over all other subheadings of heading No. 20.05. 2. For the purposes of subheading No. 2007.10, the expression "homogenised preparations" means preparation of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may havebeen added to the preparation for seasoningm preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading No. 2007.10 takes precedence over all other subheadings of heading No. 20.07.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
20.01		Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.
	2001.10 00	- Cucumbers and gherkins	40	35	30
	2001.20 00	- Onions	40	35	30
	2001.90 00	- Other	50	35	30
20.02		Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.
	2002.10 00	- Tomatoes, whole or In pieces	40	35	30
	2002.90	- Other:
	2002.90 10	- - - Tomato paste	20	20	20
	2002.90 90	- - - Other	40	35	30
20.03		Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.
	2003.10 00	- Mushrooms	40	35	30
	2003.20 00	- truffles	40	35	30
20.04		Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen.
	2004.10 00	- Potatoes	30	30	30
	2004. 90	- Other vegetables and mixtures of vegetables:
	2004.90 10	- preparations based on vegetable and vegetable Mixtures of a kind used for infant food	20	20	20
	2004.90 90	- - - Other	40	35	30
20.05		Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen.
	2005.10 00	- Homogenized vegetables	40	35	30
	2005.20 00	- Potatoes	30	30	30
	2005.30 00	- Sauerkraut	40	35	30
	2005.40 00	- Peas (Pisum Sativum) Beans (Vigna spp., Phaseolus spp.):	40	35	30
	2005.51 00	- - Beans, shelled	40	35	30
	2005.59 00	- - Other	40	35	30
	2005.60 00	- Asparagus	40	35	30
	2005.70 00	- Olives	40	35	30
	2005.80 00	- sweet corn (Zea mays var. saccharata)	40	35	30
	2005.90 00	- Other vegetables and Mixtures of vegetables	40	35	30
20.06	2006.00 00	Fruits, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised).	40	35	30
20.07		Jams, fruits jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter.
	2007.10 00	- Homogenised preparations	40	35	30
		- Other:
	2007.91 00	- - Citrus fruit	40	35	30
	2007.99 00	- - Other	40	35	30
20.08		Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.
		- Nuts, ground-nuts and other seeds, whether or not mixed together:
	2008.11 00	- - ground-nuts	40	35	30
	2008.19 00	- - Other, including Mixtures	40	35	30
	2008.20 00	- Pineapples	30	35	30
	2008.30 00	- Citrus fruit	40	35	30
	2008.40 00	- Pears	40	35	30
	2008.50 00	- Apricots	40	35	30
	2008.60 00	- Cherries	40	35	30
	2008.70 00	- Peaches	40	35	30
	2008.80 00	- Strawberries	40	35	30
		- Other, including Mixtures Other than those of subheading No.
		2008.19:
	2008.91 00	- - Palm hearts	40	35	30
	2008.92 00	- - Mixtures	40	35	30
	2008.99 00	- - Other	40	35	30
20.09		Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
		- Orange juice:
	2009.11	- - Frozen
	2009.11 10	- - - Concentrates	20*	20*	20*
	2009.11 90	- - - Other	50	50	50
	2009.19	- - Other:
	2009.19 10	- - - Concentrates	20*	20*	20*
	2009.19 90	- - - Other	50	50	50
	2009.20 00	- Grapefruit juice	50	50	50
	2009.30 00	- juice of any Other single Citrus fruit	50	50	50
	2009.40 00	- Pineapple juice	50	50	50
	2009.50 00	- Tomato juice	50	50	50
	2009.60 00	- Grape juice (including Grape must)	50	50	50
	2009.70 00	- Apple juice	50	50	50
	2009.80 00	- juice of any Other single fruit or vegetables	50	50	50
	2009.90 00	- Mixtures of juices	50	50	50

CHAPTER 21
MISCELLANEOUS EDIBLE PREPARATIONS

Notes:

1. This Chapter does not cover:

(a) Mixed vegetables of eading No. 07.12;

(b) Roasted coffee substitutes containing coffee in any proportion (heading No. 09.02);

(d) Food preparations, other than the products described in heading No. 21.03 or 21.04, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(e) Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume (see Note 2 to Chapter 22) exceeding 0.5% vol. (heading No. 22.08);

(f) Yeast put up as a medicament or other products of heading No. 30.03 or 30.04; or

(g) Prepared enzymes of heading No. 35.07.

2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading No. 21.01.

3. For the purposes of heading No. 21.04, the expression "homogenised composite food preparations" means preparations consisting of a finely homogenised mixture of tow or more basic ingredients such as meat, fish, vegetables or containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
21.01		Extracts, essences and concentrates, of coffee, tea or mate and prepartations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.
	2101.10 00	- extracts, essences and Concentrates, of Coffee and prepartations with a basis of these extracts, essences or Concentrates or with a basis of Coffee	50	50	50
	2101.20 00	- extracts, essences and Concentrates, of Coffee and prepartations with a basis of these extracts, essences or Concentrates or with a basis of tea or mate	40	35	30
	2101.30 00	- roasted Chicory and Other roasted Coffee substitutes, and extracts, essences and Concentrates thereof	40	35	30
21.02		Yeast (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No. 30.02); prepared baking powders
	2102.10 00	- Active yeasts	40	35	30
	2102.20 00	- Inactive yeasts; other single-cell micro-organisms, dead	30	25	20
	2102.30 00	- prepared baking powders	40	35	30
21.03		Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
	2103.10 00	- soya sauce	50	50	50
	2103.20 00	- Tomato ketchup and Other Tomato sauces	50	50	50
	2103.30 00	- Mustard flour and meal and prepared Mustard	40	35	30
	2103.90 00	- Other	40	35	30
21.04		Soup and broths and preparations therefore; homogenised composite food preparations
	2104.10	- Soup and broths and preparations therefor;	40	35	30
	2104.20	- Homogenised composite food preparations	40	35	30
21.05	2105.00 00	Ice cream and other edible ice, whether or not containing cocoa.	40	35	30
21.06		Food preparations not elsewhere specified or included.
	2106.10 00	- Protein Concentrates and textured Protein substances	20*	20*	20*
	2106.90	- Other:
	2106.90 10	- - - - Non-alcoholic composite Concentrates for making beverages	20	20	20
	2106.90 20	- - - - cheese flavoring powder	10	10	10
	2106.90 90	- - - - Other	40	35	30

CHAPTER 22
BEVERAGES, SPIRITS AND VINEGAR

Notes:

1. This Chapter does not cover:

(a) Sea water (heading No. 25.01);

(b) Distilled or conductivity water or water of similar purity (heading No. 28.51);

(d) Medicaments of heading No. 30.03 or 30.04; or

(e) Perfumery or toilet preparations (Chapter 33).

2. For the purposes of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" shall be determined at a temperature of 20_C.

3. For the purposes of heading No. 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings Nos. 22.03 to 22.06 or heading No. 22.08 as appropriate.

Subheading Note:

1. For the purposes of subheading No. 22.04.10, the expression "sparkling wine" means wine which, when kept at a temperature of 20_C in closed containers, has an excess pressure of not less than 3 bars.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
22.01		Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.
	2201.10 00	- Mineral waters and aerated waters	40	35	30
	2201.90 00	- Other	40	35	30
22.02		Waters, including mineral waters and aerated waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and non-alcoholic beverages, not including fruit or vegetable juices pf heading No. 20.09.
	2202.10 00	- waters, including Mineral waters and aerated waters, containing added sugar or Other sweetening matter or flavoured	40	35	30
	2202.90 00	- Other	40	35	30
22.03	2203.00 00	Beer made from malt.	50	50	50
22.04		Wine of fresh grapes, including fortified wines; grape must other than that of heading No. 20.09.
	2204.10 00	- Sparkling wine	50	50	50
		- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
	2204.21 00	- In containers holding 2 1 or less	50	50	50
	2204.29 00	- Other	50	50	50
	2204.30 00	- Other Grape must	50	50	50
22.05		Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
	2205.10 00	- In containers holding 2 1 or less	40	35	30
	2205.90 00	- Other	40	35	30
22.06	2206.00 00	Other fermented beverages (for example, cider, perry, mead).	40	35	30
22.07		Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength.
	2207.10 00	- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher	50	50	50
	2207.20 00	- ethyl alcohol and Other spirits, denatured, of any strength	50	50	50
22.08		Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages.
	2208.10 00	- Compound alcoholic preparations of a kind used for the manufacture of beverages	50	50	50
	2208.20 00	- spirits obtained by distilling Grape wine or Grape marc	50	50	50
	2208.30 00	- Whiskies	50	50	50
	2208.40 00	- Rum and tafia	50	50	50
	2208.50 00	- Gin and Geneva	50	50	50
	2208.90 00	- Other	50	50	50
22.09	2209.00 00	Vinegar and substitutes for vinegar obtained from acetic acid.	40	35	30

CHAPTER 23
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Note:

1. Heading No. 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
23.01		Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves.
	2301.10 00	- Flours, meals and pellets, of meat or meat offal; greaves	3	3	3
	2301.20 00	- Flours, meals and Pellets, of fish or of crustaceans, molluscs or Other aquatic invertebrates	3	3	3
23.02		Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.
	2302.10 00	- of Maize (corn)	10	10	10
	2302.20 00	- of Rice	10	10	10
	2302.30 00	- of wheat	10	10	10
	2302.40 00	- of Other cereals	10	10	10
	2302.50 00	- of leguminous plants	10	10	10
23.03		Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.
	2303.10 00	- of residues of starch manufacture and similar residues	10	10	10
	2303.20 00	- Beet-pulp, bagasse and Other waste of sugar manufacture	10	10	10
	2303.30 00	- Brewing or distilling dregs and waste	10	10	10
23.04	2304.00 00	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil	10*	10*	10*
23.05	2305.00 00	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extractions of ground-nut oil	10	10	10
23.06		Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading No. 23.04 or 23.05.
	2306.10 00	- of Cotton Seeds	10	10	10
	2306.20 00	- of Linseed	30	20	10
	2306.30 00	- of Sunflower Seeds	10	10	10
	2306.40 00	- of rape or colza Seeds	10*	10*	10*
	2306.50 00	- of Coconut or copra	50	50	50
	2306.60 00	- of Palm nuts or kernels	50	50	50
	2306.90	- Other:
	2306.90 10	- - - Safflower Seed meal	10	10	10
	2306.90 90	- - - Other	40	35	30
23.07	2307.00 00	Wine lees; argol.	30	30	30
23.08		Vegetable materials and vegetable waste, vegetable residues and by products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included
	2308.10 00	- Acorns and horse-Chestnuts	30	30	30
	2308.90 00	- Other	30	30	30
23.09		Preparations of a kind used in animal feeding.
	2309.10 00	- Dog or cat food, put up for retail sale	30	30	30
	2309.90	- Other:
	2309.90 10	- - - Preparations for use in making the complete feeds or supplementary feeds (premixes); feed additives; trace minerals and choline chloride, feed grades	10	10	10
	2309.90 20	- - - prawn feeds	20*	20	20
	2309.90 90	- - - Other	30	30	30

* Annex A

* Effective January 30, 1994

CHAPTER 24
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note:

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

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
24.01		Unmanufactured tobacco; tobacco refuse.
	2401.10	- Tobacco, not stemmed/stripped:
	2401.10 10	- - - Virginia type:
	2401.10 11	- - - - Leaf Tobacco wrapper	50	50	50
	2401.10 19	- - - - Other	50	50	50
	2401.10 90	- - - - Other type:
	2401.10 91	- - - - Leaf Tobacco wrapper	50	50	50
	2401.10 99	- - - - Other	50	50	50
	2401.20	- Tobacco, partly or wholly stemmed/stripped:
	2401.20 10	- - - Virginia type:
	2401.20 11	- - - - Leaf Tobacco wrapper	50	50	50
	2401.20 19	- - - - Other	50	50	50
	2401.20 90	- - - Other type:
	2401.20 91	- - - - Leaf Tobacco wrapper	50	50	50
	2401.20 99	- - - - Other	50	50	50
	2401.30 00	- Tobacco refuse	50	50	50
24.02		Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
	2402.10 00	- Cheroots and cigarillos, containing Tobacco	50	50	50
	2402.20 00	- Cigarettes containing Tobacco	50	50	50
	2402.90 00	- Other	50	50	50
24.03		Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences.
	2403.10 00	- Smoking Tobacco, whether or not containing Tobacco substitutes In any proportion	50	50	50
		- Other:
	2403.91 00	- - "Homogenised" or "reconstituted" tobacco	20	20	20
	2403.99	-- Other:
	2403.99 00	Tobacco extracts and essences, tobacco lyes and tobacco sauces; tobacco flour and tobacco powder	20	20	20
	2403.99 00	- - - Other	50	50	50

SECTION V
MINERAL PRODUCTS

CHAPTER 25
SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

Notes:

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

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

2. This Chapter does not cover:

(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No. 28.02);

(b) Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading No. 28.21);

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

(e) Setts, curbstones or flagstones (heading No. 68.01); mosaic cubes or the like (heading No. 68.02); roofing, facing or damp course slates (heading No. 68.03);

(f) Precious or semi-precious stones (heading No. 71.02 or 71.03);

(g) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading No. 38.23; optical elements of sodium chloride or of magnesium oxide (heading No. 90.01);

(h) Billiard chalks (heading No. 95.04); or

(i) Writing or drawing chalks or tailors’ chalks (heading No. 96.09).

3. Any products classifiable in heading No. 25.17 and any other heading of the Chapter are to be classified in heading No. 25.17.

4. Heading No. 25.30 applies, inter alia, to: vermiculate, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pottery.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
25.01	2501.00	Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution; sea water.
	2501.00 10	- - - Under prior authorization of the Board of Investments	3	3	3
	2501.00 90	- - - Other	10	10	10
25.02	2502.00 00	Unroasted iron pyrites.
25.03		Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.
	2503.10 00	- crude or unrefined sulphur	3	3	3
	2503.90 00	- Other	10	10	10
25.04		Natural graphite.
	2504.10 00	- In powder or In Flakes	10	10	10
	2504.90 00	- Other	10	10	10
25.05		Natural sands of all kinds, whether or not coloured, other then metal-bearing sands of Chapter 26.
	2505.10 00	- Silica sands and quartz sands	3	3	3
	2505.90 00	- Other	10	10	10
25.06		Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
	2506.10 00	- quartz	10	10	10
		- Quartzite:
	2506.21 00	- - crude or roughly trimmed	10	10	10
	2506.29 00	- - Other	10	10	10
25.07	2507.00 00	Kaolin and other kaolinic clays, whether or not calcined.	3	3	3
25.08		Other clays (not including expanded clays of heading No. 68.06), andalusite kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
	2508.10 00	- Bentonite	3	3	3
	2508.20 00	- Decolourising earths and fuller’s earth	10	10	10
	2508.30 00	- Fire-clay	10	10	10
	2508.40 00	- Other clays	3	3	3
	2508.50 00	- Andalusite, kyanite and sillimanite	10	10	10
	2508.60 00	- Mullite	10	10	10
	2508.70 00	- Chamotte or dinas earths	10	10	10
25.09	2509.00 00	Chalk.	10	10	10
25.10		Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
	2510.10 00	- Unground	Free	Free	Free
	2510.20 00	- ground	Free	Free	Free
25.11		Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading No. 28.16.
	2511.10 00	- Natural barium sulphate (barytes)	10	10	10
	2511.20 00	- Natural barium carbonate (witherite)	3	3	3
25.12	2512.00 00	Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.	10	10	10
25.13		Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.
		- Pumice stone:
	2513.11 00	- - Crude or in irregular pieces, including crushed pumice ("bimskies")	10	10	10
	2513.19 00	- - Other	10	10	10
		- - Emery, natural corundum, natural garnet and other natural abrasives:
	2513.21 00	- - crude or In irregular pieces	10	10	10
	2513.29 00	- - Other	10	10	10
25.14	2514.00 00	Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.	10	10	10
25.15		Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
		- Marble and travertine:
	2515.11 00	- - crude or roughly trimmed	30	30	30
	2515.12 00	- - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	50	50	50
	2515.20 00	- - Ecaussine and other calcerous monumental or building stone; alabaster	30	30	30
25.16		Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
		- Granite:
	2516.11 00	- - crude or roughly trimmed	30	30	30
	2516.12 00	- - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	30	30	30
		- Sandstone:
	2516.21 00	- - crude or roughly trimmed	30	30	30
	2516.22 00	- - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	30	30	30
	2516.90 00	- Other monumental or building stone	30	30	30
25.17		Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading No. 25.15 or 25.16, whether or not heat-treated.
	2517.10 00	- Pebbles, gravel, Broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or Other ballast, shingle and flint, whether or not heat-treated	10	10	10
	2517.20 00	- Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading No. 2517. 10 00	10	10	10
	2517.30 00	- Tarred Macadam	10	10	10
		- Granules, chippings and powder, of stones of heading No. 25.15 or 25.16, whether or not heat-treated:
	2517.41 00	- - of Marble	10	10	10
	2517.49 00	- - Other	10	10	10
25.18		Dolomite, whether or not calcined; dolomite roughly trimmed or merely cut, bysawing or otherwise, into blocks or slabs of a rectangular (including square) shape; agglomerated dolomite (including tarred dolomite).
	2518.10 00	- Dolomite not calcined	10	10	10
	2518.20 00	- calcined Dolomite	10	10	10
	2518.30 00	- Agglomerated Dolomite (including Tarred Dolomite)	10	10	10
25.19		Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
	2519.10 00	- Natural magnesium carbonate (magnesite)	3	3	3
	2519.90 00	- Other	3	3	3
25.20		Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or wihout small quantities of accelerators or retarders.
	2520.10	- Gypsum; anhydrite:
	2520.10 10	- - - Anhydrite	10	10	10
	2520.10 20	- - - Gypsum:
	2520.10 21	- - - - Raw chemical Gypsum	3	3	3
	2520.10 29	- - - - Other	20	20	20
	2520.20 00	- Plasters	10	10	10
25.21	2521.00 00	Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.	10	10	10
25.22		Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading No. 28.25.
	2522.10 00	- Quicklime	20	20	20
	2522.20 00	- Slaked lime	20	20	20
	2522.30 00	- Hydraulic lime	20	20	20
25.23		Portland cement, aluminous cement ("ciment fondu"), slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers.
	2523.10	- Cement clinkers:
	2523.10 10	- - - Cement clinker Other than for white Cement	3	10	10
	2523.10 90	- - - clinker for white Cement	10	10	10
		- Portland cement:
	2523.21 00	- - white Cement, whether or not artificially coloured	20	20	20
	2523.29 00	- - Other	5	20	20
	2523.30 00	- Aluminous cement ("ciment fondu")	10	10	10
	2523.9	- Other hydraulic cements:
	2523.90 10	- - - Pozzolan Cement and blended Pozzolan Cement	20	20	20
	2523.90 90	- - - Other	20	20	20
25.24	2524.00 00	Asbestos.	10	10	10
25.25		Mica, including splittings; mica waste.
	2525.10 00	- crude mica and mica rifted into sheets or splittings	10	10	10
	2525.20 00	- mica powder	10	10	10
	2525.30 00	- mica waste	10	10	10
25.26		Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.
	2526.10	- Not crushed, not powdered:
	2526.10 10	- - - Talc	3	3	3
	2526.10 90	- - - Other	10	10	10
	2526.2	- Crushed or powdered:
	2526.20 10	- - - Talc	3	3	3
	2526.20 90	- - - Other	10	10	10
25.27	2527.00 00	Natural cryolite; natural chiolite.	10	10	10
25.28		Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight.
	2528.10 00	- Natural sodium borates	10	10	10
	2528.90 00	- Other	10	10	10
25.29		Felspar; leucite; nepheline and nepheline syenite; fluorspar.
	2529.10 00	- Felspar
		- Flourspar:
	2529.21 00	- - Containing by weight 97% or less of calcium fluoride	10	10	10
	2529.22 00	- - Containing by weight more than 97% of calcium fluoride	10	10	10
	2529.30 00	- Leucite; nepheline and nepheline syenite	3	3	3
25.30		Mineral substances not elsewhere specified or included.
	2530.10 00	- Vermiculite, perlite and chlorites, unexpanded	10	10	10
	2530.20 00	- Kieserite, epsomite (Natural magnesium sulphates)	10	10	10
	2530.30 00	- Earth colours	10	10	10
	2530.40 00	- Natural micaceous iron oxides	3	3	3
	2530.90 00	- Other	10	10	10

CHAPTER 26
ORES, SLAG AND ASH

Notes:

1. This Chapter does not cover:

(a) Slag or similar industrial waste prepared as macadam (heading No. 25.17);

(b) Natural magnesium carbonate (magnesite), whether or not calcined (heading No. 25.19);

(d) Slag wool, rock wool or similar mineral wools (heading No. 68.06);

(e) Waste or scrap of precious metal or of metal clad with precious metal (heading No. 71.12); or

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

2. For the purposes of headings Nos. 26.01 to 26.17, the term "ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metal of heading No. 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings Nos. 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3. Heading No. 26.20 applies only to ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
26.01		Iron ores and concentrates, including roasted iron pyrites.
		- Iron ores and concentrates, other than roasted iron pyrites:
	2601.11 00	- - Non-Agglomerated	10	10	10
	2601.12 00	- - Agglomerated	10	10	10
	2601.20 00	- roasted iron pyrites	10	10	10
26.02	2602.00 00	Manganese ores and concentrates, including manganiferous iron ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.	10	10	10
26.03	2603.00 00	Copper ores and concentrates.	10	10	10
26.04	2604.00 00	Nickel ores and concentrates.	10	10	10
26.05	2605.00 00	Cobalt ores and concentrates.	10	10	10
26.06	2606.00 00	Aluminum ores and concentrates.	10	10	10
26.07	2607.00 00	Lead ores and concentrates.	10	10	10
26.08	2608.00 00	Zinc ores and concentrates.	10	10	10
26.09	2609.00 00	Tin ores and concentrates.	10	10	10
26.10	2610.00 00	Chromium ores and concentrates.	10	10	10
26.11	2611.00 00	Tungsten ores and concentrates.	10	10	10
26.12		Uranium or thorium ores and concentrates.
	2612.10 00	- Uranium ores and Concentrates	10	10	10
	2612.20 00	- Thorium ores and Concentrates	10	10	10
26.13		Molybdenum ores and concentrates.
	2613.10 00	- roasted	10	10	10
	2613.90 00	- Other	10	10	10
26.14	2614.00 00	Titanium ores and concentrates.	10	10	10
26.15		Niobium, tantalum, vanadium or zirconium ores and concentrates.
	2615.10 00	- Zirconium ores and Concentrates	10	10	10
	2615.90 00	- Other	10	10	10
26.16		Precious metal ores and concentrates.
	2616.10 00	- Silver ores and Concentrates	10	10	10
	2616.90 00	- Other	10	10	10
26.17		Other ores and concentrates.
	2617.10 00	- Antimony ores and Concentrates	10	10	10
	2617.90 00	- Other	10	10	10
26.18	2618.00 00	Granulated slag (slag sand) from the manufacture of iron or steel.	10	10	10
26.19	2619.00 00	Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron and steel.	10	10	10
26.20		Ash and residues (other than from the manufacture of iron or steel), containing metals or metallic compounds.
		- Containing mainly zinc:
	2620.11 00	- - Hard zinc spelter	10	10	10
	2620.19 00	- - Other	10	10	10
	2620.20 00	- containing mainly lead	10	10	10
	2620.30 00	- containing mainly copper	10	10	10
	2620.40 00	- containing mainly aluminum	10	10	10
	2620.50 00	- containing mainly vanadium	10	10	10
	2620.90 00	- Other	10	10	10
26.21	2621.00 00	Other slag and ash, including seaweed ash (kelp).	10	10	10

CHAPTER 27
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIRDISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

Notes:

1. This Chapter does not cover:

(a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading No. 27.11;

(b) Medicaments of heading No. 30.03 or 30.04; or

2. References in heading No. 27.10 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300_C, after conversion to 1,013 millibars when a reduced-pressure distillation method used (Chapter 39).

Subheading Notes:

1. For the purposes of subheading No. 2701.11, "anthracite" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.

2. For the purposes of subheading No. 2701.12, "bituminous coal" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater then 5,833 kcal/kg.

3. For the purposes of subheadings Nos. 2707.10, 2707.20, 2707.30, 2707.40 and 2707.60, the terms "benzole", "tuluole", "xylole", "naphthalene" and "phenols" apply to products which contain more than 50% by weight of benzene, toluene, xylene, naphthalene or phenols, respectively.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
27.01		Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
		- Coal, whether or not pulverised, but not agglomerated:
	2701.11 00	- - Anthracite	10	10	10
	2701.12 00	- - Bituminous Coal	20	20	20
	2701.19 00	- - Other Coal	10	10	10
	2701.20 00	- Briquettes, ovoids and similar solid fuels manufactured from Coal	10	10	10
27.02		Lignite, whether or not agglomerated, excluding jet.
	2702.10 00	- Lignite, whether or not pulverised, but not Agglomerated	10	10	10
	2702.20 00	- Agglomerated Lignite	10	10	10
27.03	2703.00 00	Peat (including peat litter), whether or not agglomerated.	10	10	10
27.04	2704.00 00	Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.	3	3	3
27.05	2705.00 00	Coal gas, water gas, producer gas and similar gases. other than petroleum gases and other gaseous hydrocarbons.	10	10	10
27.06	2706.00 00	Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.	10	10	10
27.07		Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents.
	2707.10 00	- Benzole	3	3	3
	2707.20 00	- Tuluole	3	3	3
	2707.30 00	- Xylole	3	3	3
	2707.40 00	- Naphthalene	10	10	10
	2707.50 00	- Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250_C by the ASTM D 86 method	10	10	10
	2707.60 00	- Phenols	10	10	10
		- Other:
	2707.91 00	- - Creosote oils	3	3	3
	2707.99 00	- - Other	10	10	10
27.08		Pitch and pitch coke, obtained from coal tar or from other mineral tars.
	2708.10 00	- Pitch	10	10	10
	2708.20 00	- Pitch coke	10	10	10
27.09	2709.00 00	Petroleum oils and oils obtained from bituminous minerals, crude.	10*	10*	10*
27.10	2710	Petroleum oils and oils obtained from bituminous minerals, other then crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations.
	2710.00 00	- - - Propylene tetramer (tetrapropylene)	10	10	10
	2710.00 20	- - - Lubricating oil, including Lubricating oil basestock when imported with special authorization by the Energy Regulatory Board	10+	10+	10+
			P2.00/1	P2.00/1	P2.00/1
	2710.00 30	- - - Fuel oils, naphtha, low aromatic solvents:
	2710.00 31	- - - - Fuel oils	10	10	10
	2710.00 32	- - - - naphtha, when imported with special authorization by the Energy Regulatory Board	10	10	10
	2710.00 33	- - - - Other naphtha	10+	10+	10+
			P2.00/1	P2.00/1	P2.00/1
	2710.00 34	- - - - low aromatic solvents, when imported with special authorization by the Energy Regulatory Board	10	10	10
	2710.00 35	- - - - Other low aromatic solvents	10+	10+	10+
			P2.00/1	P2.00/1	P2.00/1
	2710.00 40	- - - Carbon Black feedstock oil	10	10	10
	2710.00 50	- - - Gas oils (including diesel oil), kerosene (including kerosene type jet fuel) and motor gasoline; other heavy oils:
	2710.00 51	- - - - Gas oils (including diesel oil), when imported with special authorization by the Energy Regulatory Board	20	20	20
	2710.00 59	- - - - Other	20+	20+	20+
			P2.00/1	P2.00/1	P2.00/1
	2710.00 90	- - - Other oils and preparations	20+	20+	20+
			P2.00/1	P2.00/1	P2.00/1
27.11		Petroleum gases and other gaseous hydrocarbons.
		- Liquefied:
	2711.11 00	- - Natural Gas	10+	10+	10+
			P2.00/1	P2.00/1	P2.00/1
	2711.12 00	- - Propane	10+	10+	10+
			P2.00/1	P2.00/1	P2.00/1
	2711.13 00	- - Butanes	10+	10+	10+
			P2.00/1	P2.00/1	P2.00/1
	2711.14 00	- - Ethylene, Propylene, butylene and butadiene	10+	10+	10+
			P2.00/1	P2.00/1	P2.00/1
	2711.19 00	- - Other	10+	10+	10+
			P2.00/1	P2.00/1	P2.00/1
		- In gaseous state:
	2711.21 00	- - Natural Gas	10+	10+	10+
			P2.00/1	P2.00/1	P2.00/1
	2711.29 00	- - Other	10+	10+	10+
			P2.00/1	P2.00/1	P2.00/1
27.12		Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured.
	2712.10 00	- Petroleum jelly	10	10	10
	2712.20 00	- Paraffin wax containing by weight less than 0.75% of oil	10	10	10
	2712.90 00	- Other	10	10	10
27.13		Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.
		- Petroleum coke:
	2713.11 00	- - not calcined	3	3	3
	2713.12 00	- - calcined	3	3	3
	2713.20 00	- Petroleum bitumen	10	10	10
	2713.90 00	- Other residues of Petroleum oils or of oils obtained from Bituminous minerals	10	10	10
27.14		Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.
	2714.10 00	- Bituminous or oil shale and tar sands	10	10	10
	2714.90 00	- Other	10	10	10
27.15	2715.00 00	Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs).	10	10	10

* Plus P1.90/liter or P302.10/barrel

SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Notes:

1. (a) Goods (other than radioactive ores) answering to a description in heading No. 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature.

(b) Subject to paragraph (a) above, goods answering to a description in heading No. 28.43 or 28.46 are to be classified in those headings and in no other heading of this Section.

2. Subject to Note 1 above, goods classified in heading No. 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, or 33.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the Nomenclature.

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

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

(b) presented together; and

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

CHAPTER 28
INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIO-ACTIVE ELEMENTS OR OF ISOTOPES

Notes:

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

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

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

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

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

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

2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading No. 28.31), carbonates and peroxocarbonates of inorganic bases (heading No. 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading No. 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading No. 28.38), organic products included in headings Nos. 28.43 to 28.46 and carbides (heading No. 28.49), only the following compounds of carbon are to be classified in this Chapter:

(a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading No. 28.11);

(b) Halide oxides of carbon (heading No. 28.12);

(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No. 28.42);

(e) Hydrogen peroxide, solidified with urea (heading No. 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metallic derivatives (heading No. 28.51) other than calcium cyanamide, whether or not pure (Chapter 31).

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

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

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

(d) Inorganic products of a kind used as luminophores, of heading No. 32.06;

(e) Artificial graphite (heading No. 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.13; ink removers put up in packings for retail sale, of heading No. 38.23; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of heading No. 38.23;

(f) Precious or semi-precious stones (natural, syntethic or reconstructed) or dust or powder of such stones (headings Nos. 71.02 to 71.05), or precious metals or precious metal alloys of chapter 71;

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

(h) Optical elements, for example, of the halides of the alkili or alkaline-earth metals (heading No. 90.01).

4. Chemically defined complex acids consisting of a non-metal acid of sub-Chapter IV are to be classified in heading No. 28.11.

5. Headings Nos. 28.26 to 28.42 apply only to metallic or ammonium salts or peroxysalts.

Except where the context otherwise requires, double or complex salts are to be classified in heading No. 28.42.

6. Heading No. 28.44 applies to:

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

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

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

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

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

(f) Radioactive residues whether or not usable.

The term "isotope", for the purposes of this Note and of the wording of headings Nos. 28.44 and 28.45, refers to:

- individual nuclides, excluding, however, those existing in nature in the monoisotopic state;

- mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.

7. Heading No. 28.48 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.

8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading No. 38.18.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
		I.-CHEMICAL ELEMENTS
28.01		Fluorine, chlorine, bromine and iodine.
	2801.10 00	- Chlorine	30	25	20
	2801.20 00	- Iodine	10	10	10
	2801.30 00	- Fluorine, bromine	10	10	10
28.02	2802.00 00	Sulphur, sublimed or precipitated; colloidal sulphur.	3	3	3
28.03	2803.00	Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).
	2803.00 10	- - - Carbon Black	20	20	20
	2803.00 90	- - - Other	10	10	10
28.04		Hydrogen, rare gases and other non-metals.
	2804.10 00	- Hydrogen	10	10	10
		- Rare gases:
	2804.21 00	- - Argon	10	10	10
	2804.29 00	- - Other	10	10	10
	2804.30 00	- Nitrogen	10	10	10
	2804.40 00	- Oxygen	10	10	10
	2804.50 00	- Boron; tellurium Silicon:	10	10	10
	2804.61 00	- - Containing by weight not less than 99.99% of silicon	10	10	10
	2804.69 00	- - Other	10	10	10
	2804.70 00	- Phosphorus	3	3	3
	2804.80 00	- Arsenic	3	3	3
	2804.90 00	- Selenium	10	10	10
28.05		Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury.
		- Alkali metals:
	2805.11 00	- - sodium	10	10	10
	2805.19 00	- - Other	10	10	10
		- Alkaline-earth metals:
	2805.21 00	- - Calcium	10	10	10
	2805.22 00	- - Strontium and barium	10	10	10
	2805.30 00	- Rare-Earth metals, scandium and yttarium, whether or not intermixed or interalloyed	10	10	10
	2805.40 00	- Mercury	3	3	3
		II. INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS
28.06		Hydrogen chloride (hydrochloric acid); chlorosulfuric acid.
	2806.10 00	- Hydrogen chloride (hydrochloric acid)	20	20	20
	2806.20 00	- Chlorosulfuric acid	20	20	20
28.07	2807.00 00	Sulphuric acid; oleum	20	20	20
28.08	2808.00 00	Nitric acid; sulphonitric acids.	10	10	10
28.09		Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids:
	2809.10 00	- Diphosphorus pentaoxide	10*	10*	10*
	2809.20	- Phosphoric acid and polyphosphoric acids:
	2809.20 10	- - - Hypophosphoric acid	20	20	20
	2809.20 90	- - - Other	10*	10*	10*
28.10	2810.00 00	Oxides of boron; boric acids.	10	10	10
28.11		Other inorganic acids and other inorganic oxygen compounds of non-metals.
		- Other inorganic acids:
	2811.11 00	- - Hydrogen fluoride (hydrofluoric acid)	10	10	10
	2811.19 00	- - Other	10	10	10
		- Other inorganic oxygen compounds of non-metals:
	2811.21 00	- - Carbon dioxide	10	10	10
	2811.22 00	- - Silicon dioxide	10	10	10
	2811.23 00	- - Sulfur dioxide	10	10	10
	2811.29 00	- - Other	10	10	10
		III. - HALOGEN OR SULFUR COMPOUNDS OF NON-METALS
28.12		Halides and halide oxides of non-metals.
	2812.10 00	- Chlorides and chloride oxides	10	10	10
	2812.90 00	- Other	10	10	10
28.13		Sulphides of non-metals; commercial phosphorus trisulfide.
	2813.10 00	- Carbon disulphide	10	10	10
	2813.90 00	- Other	10	10	10
		IV. - INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS
28.14		Ammonia, anhydrous or in aqueous solution.
	2814.10 00	- anhydrous ammonia	3	3	3
	2814.20 00	- ammonia In aqueous solution	10	10	10
28.15		Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.
		- Sodium hydroxide (caustic soda):
	2815.11 00	- - solid	20	20	20
	2815.12 00	- - In aqueous solution (soda lye or liquid soda)	30	30	20
	2815.20	- Potassium hydroxide (caustic potash):
	2815.20 10	- - solid	10	10	10
	2815.20 90	- - Other	20	20	20
	2815.30 00	- Peroxides of sodium or Potassium	10	10	10
28.16		Hydroxideand peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium.
	2816.10 00	- hydroxide and peroxide of magnesium	10	10	10
	2816.20 00	- Oxide, hydroxide and peroxide of Strontium	10	10	10
	2816.30 00	- Oxide, hydroxide and peroxide of barium	10	10	10
28.17	2817.00 00	Zinc oxide; zinc peroxide.	20	20	20
28.18		Aluminum oxide (including artificial corundum); aluminum hydroxide.
	2818.10 00	- Artificial corundum	10	10	10
	2818.20 00	- Other aluminum Oxide	10	10	10
	2818.30 00	- aluminum hydroxide	10	10	10
28.19		Chromium oxides and hydroxides.
	2819.10 00	- Chromium trioxide	10	10	10
	2819.90 00	- Other	10	10	10
28.2		Manganese oxides.
	2820.10 00	- Manganese dioxide	10*	10*	10*
	2820.90 00	- Other	10	10	10
28.21		Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3.
	2821.10 00	- iron oxides and hydroxides	3	3	3
	2821.20 00	- Earth colours	10	10	10
28.22	2822.00 00	Cobalt oxides and hydroxides; commercial cobalt oxides.	10	10	10
28.23	2823.00 00	Titanium oxides.	10*	10*	10*
28.24		Lead oxides; red lead and orange lead.
	2824.10 00	- lead monoxide (litharge, massicot)	20	20	20
	2824.20 00	- red lead and Orange lead	20	20	20
	2824. 90 00	- Other	20	20	20
28.25		Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.
	2825.10 00	- Hydrazine and hydroxylamine and their inorganic salts	10	10	10
	2825.20 00	- Lithium Oxide and hydroxide	10	10	10
	2825.30 00	- vanadium oxides and hydroxides	10*	10*	10*
	2825.40 00	- Nickel oxides and hydroxides	10	10	10
	2825.50 00	- copper oxides and hydroxides	10	10	10
	2825.60 00	- Germanium oxides and Zirconium dioxide	10	10	10
	2825.70 00	- Molybdenum oxides and hydroxides	10	10	10
	2825.80 00	- Antimony oxides	10	10	10
	2825.90 00	- Other	10	10	10
		V. - SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS
28.26		Fluorides; fluorosilicates, fluoroalminates and other complex fluorine salts.
		- Fluorides:
	2826.11 00	- - of ammonium or of sodium	10	10	10
	2826.12 00	- - of aluminum	10	10	10
	2826.19 00	- - Other	10	10	10
	2826.20 00	- Fluorosilicates of sodium or of Potassium	10	10	10
	2826.30 00	- sodium hexafluoroaluminate (synthetic cryolite)	10	10	10
	2826.90 00	- Other	10	10	10
28.27		Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
	2827.10 00	- ammonium chloride	10	10	10
	2827.20	- Calcium chloride:
	2827.20 10	- - - Commercial	20	20	20
	2827.20 90	- - - Other	10	10	10
		- Other chlorides:
	2827.31 00	- - of magnesium	10	10	10
	2827.32 00	- - of aluminum	10	10	10
	2827.33 00	- - of iron	10	10	10
	2827.34 00	- - of cobalt	10	10	10
	2827.35 00	- - of Nickel	10	10	10
	2827.36 00	- - of zinc	10	10	10
	2827.37 00	- - of tin	10	10	10
	2827.38 00	- - of barium	10	10	10
	2827.39 00	- - Other	10	10	10
		- Chloride oxides and chloride hydroxides:
	2827.41 00	- - of copper	10	10	10
	2827.49 00	- - Other	10	10	10
		- Bromides and bromide oxides:
	2827.51 00	- - Bromides of sodium or of Potassium	10	10	10
	2827.59 00	- - Other	10	10	10
	2827.60 00	- Iodides and iodide oxides	10	10	10
28.28		Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites.
	2828.10 00	- Commercial Calcium hypochlorite and Other Calcium hypochlorites	10	10	10
	2828.90 00	- Other	10	10	10
28.29		Chlorates and perchlorates; bromates and perbromates; iodates and periodates.
		- Chlorates:
	2829.11 00	- - of sodium	10	10	10
	2829.19 00	- - Other	10	10	10
	2829.90 00	- Other	10	10	10
28.30		Sulphides; polysulphides.
	2830.10 00	- sodium sulphides	10	10	10
	2830.20 00	- zinc sulphide	10	10	10
	2830.30 00	- Cadmium sulphide	10	10	10
	2830.90 00	- Other	10	10	10
28.31		Dithionites and sulphoxylates.
	2831.10 00	- of sodium	10	10	10
	2831.90 00	- Other	10	10	10
28.32		Sulphites; thiosulphites.
	2832.10 00	- sodium sulphites	10	10	10
	2832.20 00	- Other sulphites	10	10	10
	2832.30 00	- Thiosulphates	10	10	10
28.33		Sulphates; alums; peroxosulphates (persulphates).
		- Sodium sulphates:
	2833.11 00	- - Disodium sulphate	10	10	10
	2833.19 00	- - Other	10	10	10
		- Other sulphates:
	2833.21 00	- - of magnesium	10	10	10
	2833.22	- - Of aluminium:
	2833.22 10	- - - Commercial	20	20	20
	2833.22 90	- - - Other	10	10	10
	2833.23 00	- - of Chromium	10	10	10
	2833.24 00	- - of Nickel	10	10	10
	2833.25 00	- - of copper	10	10	10
	2833.26 00	- - of zinc	10	10	10
	2833.27 00	- - of barium	10	10	10
	2833.29 00	- - Other	10	10	10
	2833.30 00	- Alums	10	10	10
	2833.40 00	- Peroxosulphates (persulphates)	10	10	10
28.34		Nitrites; nitrates.
	2834.10 00	- Nitrites	10	10	10
		- Nitrates:
	2834.21 00	- - of Potassium	10	10	10
	2834.22 00	- - of bismuth	10	10	10
	2834.29 00	- - Other	10	10	10
28.35		Phosphinates (hypophosphites), phosphonates (phosphites), phosphates and polyphosphates.
	2835.10 00	- Phosphinates (hypophosphites), and phosphonates (phosphites)	10	10	10
		Phosphates:
	2835.21 00	- - of triammonium	10	10	10
	2835.22 00	- - of mono- or Disodium	10	10	10
	2835.23 00	- - of trisodium	10	10	10
	2835.24 00	- - of Potassium	10	10	10
	2835.25 00	- - Calcium hydrogenorthophosphate ("dicalcium phosphate")	10	10	10
	2835.26 00	- - Other phosphates of Calcium	10	10	10
	2835.29 00	- - Other	10	10	10
		- Polyphosphates:
	2835.31 00	- - sodium triphosphate (sodium tripolyphosphate)	30	30	20
	2835.39	- - Other:
	2835.39 10	- - - Tetrasodium pyrophosphate	30	30	20
	2835.39 90	- - - Other	10	10	10
28.36		Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate	.
	2836.10 00	- Commercial ammonium carbonate
		and other ammonium carbonates	10	10	10
	2836.20 00	- Disodium carbonate	3	3	3
	2836.30 00	- sodium hydrogencarbonate (sodium bicarbonate)	10	10	10
	2836.40 00	- Potassium carbonates	10	10	10
	2836.50 00	- Calcium carbonate	10	10	10
	2836.60 00	- barium carbonate	10	10	10
	2836.70 00	- lead carbonates	10	10	10
		- Other:
	2836.91 00	- - Lithium carbonates	10	10	10
	2836.92 00	- - Strontium carbonate	10	10	10
	2836.93 00	- - bismuth carbonate	10	10	10
	2836.99 00	- - Other	10	10	10
28.37		Cyanides, cyanide oxides and complex cyanides
		- Cyanides and cyanide oxides:
	2837.11 00	- - of sodium	10	10	10
	2837.19 00	- - Other	10	10	10
	2837.20 00	- Complex Cyanides	10	10	10
28.38	2838.00 00	Fulminates, cyanates and thiocyanates.	10	10	10
28.39		Silicates; commercial alkali metal silicates.
		- Of sodium:
	2839.11 00	- - sodium metasilicates	20	20	20
	2839.19 00	- - Other	20	20	20
	2839.20 00	- of Potassium	20	20	20
	2839.90 00	- Other	20	20	20
28.40		Borates; peroxoborates (perborates).
		- Disodium tetraborate (refined borax):
	2840.11 00	- - anhydrous	10	10	10
	2840.19 00	- - Other	10	10	10
	2840.20 00	- Other borates	10	10	10
	2840.30 00	- Peroxoborates (perborates)	10	10	10
28.41		Salts of oxometallic or peroxometallic acids.
	2841.10 00	- Aluminates	10	10	10
	2841.20 00	- Chromates of zinc or of lead	10	10	10
	2841.30 00	- sodium dichromate	10	10	10
	2841.40 00	- Potassium dichromate	10	10	10
	2841.50 00	- Other chromates and dichromates; peroxochromates	10	10	10
	2841.60 00	- Manganites, manganates and permanganates	10	10	10
	2841.70 00	- Molybdates	10	10	10
	2841.80 00	- Tungstates (wolframates)	10	10	10
	2841.90 00	- Other	10	10	10
28.42		Other salts of inorganic acids or peroxoacids, excluding azides.
	2842.10 00	- Double or Complex silicates	10	10	10
	2842.90 00	- Other	10	10	10
		VI. - MISCELLANEOUS
28.43		Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals.
	2843.10 00	- Colloidal precious metals	10	10	10
		- Silver compounds:
	2843.21 00	- - Silver nitrate	10	10	10
	2843.29 00	- - Other	10	10	10
	2843.30 00	- Gold compounds	10	10	10
	2843.90 00	- Other compounds; amalgams	10	10	10
28.44		Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.
	2844.10 00	- Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds	10	10	10
	2844.20 00	- Uranium enriched in U235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U235, plutonium or compounds of these products	10	10	10
	2844.30 00	- Uranium depleted in U235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U235, thorium or compounds of these products	10	10	10
	2844.40 00	- Radioactive elements and isotopes and compounds other than those of subheading No. 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues	10	10	10
	2844.50 00	- Spent (irradiated) Fuel elements (cartridges) of nuclear reactors	10	10	10
28.45		Isotopes other than those of heading No. 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined.
	2845.10 00	- Heavy water (deuterium Oxide)	10	10	10
	2845.90 00	- Other	10	10	10
28.46		Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals.
	2846.10 00	- Cerium compounds	10	10	10
	2846.90 00	- Other	10	10	10
28.47	2847.00 00	Hydrogen peroxide, whether or not solidified with urea.	10	10	10
28.48		Phosphides, whether or not chemically defined, excluding ferrophosphorus.
	2848.10 00	- Of copper (phosphor copper), containing more than 15% by weight of phosphorus	10	10	10
	2848.90 00	- of Other metals or of Non-metals	10	10	10
28.49		Carbides, whether or not chemically defined.
	2849.10 00	- of Calcium	20	20	20
	2849.20 00	- of Silicon	10	10	10
	2849.90 00	- Other	10	10	10
28.50	2850.00 00	Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined.	10	10	10
28.51	2851.00 00	Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals.	10	10	10

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