Page 14 of P.D. No. 1464




CHAPTER 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF Notes. 1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails. 2. For the purposes of this Chapter, "tractors" means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilizers, or other goods. 3. For the purposes of heading No. 87.02, the expression "public-transport type passenger motor vehicles" means vehicles designed for the transport of ten persons or more (including the driver). 4. Motor chassis fitted with cabs fall in headings Nos. 87.02 to 87.04, and not in heading No. 87.06. 5. Heading No. 87.12 includes all children's bicycles. Other children's cycles fall in heading No. 95.01.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
87.01		Tractors (other than tractors of heading No. 87.09).
	8701.1	- Pedestrian controlled tractors:
	8701.10 10	- - - components, Parts and/or accessories imported from one or more countries for assembly of power tillers or walking tractors and hand tractors when imported upon prior authorization of the Board of Investments	10	10	10
	8701.10 90	- - - Other	30	20	20
	8701.20 00	- road tractors for Semi-trailers	10*	10*	10*
	8701.30 00	- Track-laying tractors	10*	10*	10*
	8701.90 00	- Other	10*	10*	10*
87.02		Public-transport type passenger motor vehicles.
	8702.1	- With compression-ignition internal combustion piston engine (diesel or semi-diesel):
	8702.10 10	- - - Completely-knocked-down (CKD) buses with g.v.w. of 6 tonnes to 18 tonnes	10	10	10
	8702.10 20	- - - Buses with g.v.w. of 6 tonnes to 18 tonnes	35	30	25
	8702.10 30	- - - Buses with g.v.w. of above 18 tonnes	55	45	35
	8702.10 90	- - - Other	65	55	45
	8702.9	- Other:
	8702.90 10	- - - components, Parts and/or accessories from one or more countries for assembly of motor vehicles by participants In the commercial vehicle development program	10	10	10
	8702.90 90	- - - Other	65	55	45
87.03		Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading No. 87.02), including station wagons and racing cars.
	8703.10 00	- Vehicles specially designed for travelling on snow; golf cars and similar vehicles	40	40	30
		- Other vehicles, with spark-ignition internal combustion reciprocating piston engine:
	8703.21 00	- - Of a cylinder capacity not exceeding 1,000 cc	40	40	40
	8703.22 00	- - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	40	40	30
	8703.23 00	- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc	40	40	30
	8703.24 00	- - Of a cylinder capacity exceeding 3,000 cc
		- Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
	8703.31 00	- - Of a cylinder capacity not exceeding 1,500 cc	40	40	30

	8703.32 00	- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc	40	40	30
	8703.33 00	- - Of a cylinder capacity exceeding 2,500 cc	40	40	30
	8703.90	- Other:
	8703.90 10	- - - Components, parts and/or accessories imported from one or more countries for assembly of motor vehicles by participants in the motor vehicle development program upon prior authorization and certification of the Board of Investments:
	8703.90 11	- - - Asian utility vehicles and Light commercial vehicles	20	20	10
	8703.90 12	- - - Passenger cars	20	20	10
	8703.90 90	- - - Other	40	40	30
87.04		Motor vehicles for the transport of goods.
	8704.10 00	- Dumpers designed for off-highway use	30	20	20
		- Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
	8704.21 00	- - g. v.w. not exceeding 5 tonnes	55	45	35
	8704.22 00	- - g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes	55	45	35
	8704.23 00	- - g.v.w. exceeding 20 tonnes	55	45	35
		- Other, with spark-ignition internal combustion piston engine:
	8704.31 00	- - g.v.w. not exceeding 5 tonnes	55	45	35
	8704.32 00	- - g.v.w. exceeding 5 tonnes	55	45	35
	8704.90	- Other:
	8704.90 10	- - - components, Parts and/or accessories imported from one or more countries for assembly of trucks by participants In the commercial vehicle development program upon prior authorization and certification of the Board of Investments	10	10	10
	8704.90 90	- - - Other	55	45	35
87.05		Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile work-shops, mobile radiological units).
	8705.10 00	- crane lorries	10	10	10
	8705.20 00	- mobile drilling derricks	10	10	10
	8705.30 00	- Fire fighting vehicles	10	10	10
	8705.40 00	- concrete-mixer lorries	10	10	10
	8705.90 00	- Other	10	10	10
87.06	8706.00 00	Chassis fitted with engines, for the motor vehicles of headings Nos. 87.01 to 87.05.
	8706.00 10	- - - For motor vehicles of subheadings Nos. 8702.10 10 and 8704.22 00 with g.v.w. of 6 tonnes to 18 tonnes	10	10	10
	8706.90 00	- - - Other	50	40	30
87.07		Bodies (including cabs), for the motor vehicles of headings Nos. 87.01 to 87.05.
	8707.10 00	- For the vehicles of heading No. 87.03	30	20	20
	8707.90 00	- Other	50	40	30
87.08		Parts and accessories of the motor vehicles of headings Nos. 87.01 to 87.05.
	8708.10 00	- Bumpers and Parts thereof	55	45	35
		- Other parts and accessories of bodies (including cabs):
	8708.21 00	- - Safety seat belts	30	30	30
	8708.29 00	- - Other	30	30	30
		- Brakes and servo-brakes and parts thereof:
	8708.31 00	- - mounted Brake linings	10	10	10
	8708.39 00	- - Other	10	10	10
	8708.40 00	- gear Boxes	10*	10*	10*
	8708.50 00	- drive-axles with differential, whether or not provided with Other Transmission components	10*	10*	10*
	8708.60 00	- Non-Driving axles and Parts thereof	10*	10*	10*
	8708.70	- Road wheels and parts and accessories thereof:
	8708.70 10	- - - Wheel center discs	20	20	20
	8708.70 90	- - - Other	55	45	35
	8708.80	- Suspension shock-absorbers:
	8708.80 10	- - - components and Parts of shock absorbers	20	20	20
	8708.80 90	- - - Other	55	45	35
		- Other parts and accessories:
	8708.91 00	- Radiators	55	45	35
	8708.92 00	- - Silencers and exhaust Pipes	55	45	35
	8708.93 00	- - Clutches and Parts thereof	10	10	10
	8708.94	- - Steering wheels, steering columns and steering boxes:
	8708.94 10	- - - steering wheels	55	45	35
	8708.94 20	- - - steering columns and steering Boxes	10	10	10
	8708.99	- - Other:
	8708.99 10	- - - Brakes and clutch pedals; chassis for AUVs; fuel tanks; arm rests; sun visors; battery tray/holders	55	45	35
	8708.99 90	- - - Other	10	10	10
87.09		Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles.
		- Vehicles:
	8709.11 00	- - Electrical	10	10	10
	8709.19 00	- - Other	10	10	10
	8709.90 00	- Parts	10	10	10
87.10	8710.00 00	Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles.	10	10	10
87.11		Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars, side-cars.
	8711.10 00	- With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc	40	40	30
	8711.20 00	- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc	40	40	30
	8711.30 00	- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc	40	40	30
	8711.40 00	- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc	40	40	30
	8711.50 00	- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc	40	40	30
	8711.90	- Other:
	8711.90 10	- - - components, Parts and/or accessories imported from one or more countries directly by participants In the progressive motorcycle manufacturing program for assembly of motorcycles Under prior authorization of the Board of Investments	20	20	10
	8711.90 90	- - - Other	40	40	30
87.12	8712.00 00	Bicycles and other cycles (including delivery tricycles), not motorised.	40	40	30
87.13		Invalid carriages, whether or not motorised or otherwise mechanically propelled.
	8713.10 00	- not mechanically propelled	10	10	10
	8713.90 00	- Other
87.14		Parts and accessories of vehicles of headings Nos. 87.11 to 87.13.
		- Of motorcycles (including mopeds):
	8714.11 00	- - Saddles	20	20	20
	8714.19 00	- - Other	20	20	20
	8714.20 00	- of invalid carriages	20	10	10
		- Other:
	8714.91 00	- - frames and Forks, and Parts thereof	20	20	20
	8714.92 00	- - Wheel rims and spokes	20	20	20
	8714.93 00	- - Hubs, Other than coaster braking Hubs and hub Brakes, and free-Wheel sprocket-wheels	20	20	20
	8714.94 00	- - Brakes, including coaster braking Hubs and hub Brakes, and Parts thereof	20	20	20
	8714.95 00	- - Saddles	20	20	20
	8714.96.00	- - pedals and crank-gear, and Parts thereof	20	20	20
	8714.99 00	- - Other	20	20	20
87.15	8715.00 00	Baby carriages and parts thereof.
87.16		Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof.
	8716.10 00	- trailers and Semi-trailers of the caravan type, for housing or camping	30	30	30
	8716.20 00	- Self-loading or Self-unloading trailers and Semi-trailers for agricultural purposes	10	10	10
		- Other trailers and tanker semi-trailers for the transport of goods:
	8716.31 00	- - tanker trailers and tanker Semi-trailers	30	30	30
	8716.39 00	- - Other	30	30	30
	8716.40 00	- Other trailers and Semi-trailers	40	40	30
	8716.80 00	- Other vehicles	40	40	30
	8716.90 00	- Parts	30	20	20
88.01		Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft.
	8801.10 00	- Gliders and hang Gliders	10	10	10
	8801.90 00	- Other	10	10	10
88.02		Other aircraft (for example), helicopters, aeroplanes); spacecraft (including satellites) and spacecraft launch vehicles.
		- Helicopters:
	8802.11 00	- - Of an unladen weight not exceeding 2,000 kg	10	10	10
	8802.12 00	- - Of an unladen weight exceeding 2,00 kg	10	10	10
	8802.20 00	- - Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg	10*	10*	10*
	8802.30 00	- Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg	10*	10*	10*
	8802.40 00	- Aeroplanes and other aircraft, of an unladen weight exceeding 15,00 kg	10*	10*	10*
	8802.50 00	- spacecraft (including satellites) and spacecraft launch vehicles	10	10	10
88.03		Parts of goods of heading No. 88.01 or 88.02.
	8803.10 00	- propellers and rotors and Parts thereof	3	3	3
	8803.20 00	- Under-carriages and Parts thereof	3	3	3
	8803.30 00	- Other Parts of Aeroplanes or Helicopters	3	3	3
	8803.90 00	- Other	3	3	3
88.04	8804.00 00	Parachutes (including dirigible parachutes) and rotochutes; parts thereof and accessories thereto.	10	10	10
88.05		Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles.
	8805.10 00	- Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof	10	10	10
	8805.20 00	- ground flying trainers and Parts thereof	10	10	10

* Annex A

CHAPTER 89
SHIPS, BOATS AND FLOATING STRUCTURES

Note.

1. A hull, an unfinished, or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading No. 89.06 if it does not have the essential character of a vessel of a particular kind.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
89.01		Cruise ships, excursion boats, ferryboats, cargo ships, barges and similar vessels for the transport of persons or goods.
	8901.10	- Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds:
	8901.10 10	- - - Over 500 GT	3	3	3
	8901.10 90	- - - Other	10	10	10
	8901.20 00	- Tankers	3	3	3
	8901.30 00	- Refrigerators vessels, other than those of subheading No. 8901.20 00	3	3	3
	8901.90	- Other vessels for the transport of goods and other vessels for the transport of both persons and goods:
	8901.90 10	- - - Over 500 GT	3	3	3
	8901.90 90	- - - Other	10	10	10
89.02	8902	Fishing vessels; factory ships and other vessels for processing or preserving fishery products.
	8902.00 10	- - - Fishing vessels 40 GT and above	3	3	3
	8902.00 90	- - - Other	10	10	10
89.03		Yachts and other vessels for pleasure or sports; rowing boats and canoes.
	8903.10 00	- Inflatable	40	35	30
		- Other:
	8903.91 00	- - Sailboats, with or without Auxiliary motor	40	35	30
	8903.92 00	- - Motorboats, Other than Outboard Motorboats	40	35	30
	8903.99 00	- - Other	40	35	30
89.04	8904.00 00	Tugs and pugs craft.	Free	Free	Free
89.05		Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or sub-mersible drilling or production platforms.
	8905.10 00	- Dredgers	3	3	3
	8905.20 00	- Floating or subersible drilling or production platforms	3	3	3
	8905.90 00	- Other	3	3	3
89.06	8906.00	Other vessels, including warships and lifeboats other than rowing boats.
	8906.00 10	- - - Warships	Free	Free	Free
	8906.00 90	- - - Other	10	10	10
89.07		Other floating structures (for example, rafts, tanks, coffer-dams, landing stages, buoys and beacons).
	8907.10 00	- Inflatable rafts	3	3	3
	8907.90 00	- Other	10	10	10
89.08	8908.00 00	Vessels and other floating structures for breaking up.	Free	Free	Free

SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

CHAPTER 90
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF

Notes.

1. This Chapter does not cover:

(a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading No. 40.16), of leather or of composition leather (heading No. 42.04) or of textile material (heading No. 59.11);

(b) Refractory goods of heading No. 69.03; ceramic wares for laboratory, chemical or other technical uses, of heading No. 69.09;

(c) Glass mirrors, not optically worked, of heading No. 70.09, or mirrors of base metal or of precious metal, not being optical elements (heading No. 83.06 or Chapter 71);

(d) Goods of heading No. 70.07, 70.08, 70.11, 70.14, 70.15, or 70.17;

(e) Parts of general use, as defined in Note 2 Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39);

(f) Pumps incorporating measuring devices, of heading No. 84.13; weight-operated counting or checking machinery, or separately presented weights for balances (heading No. 84.23); lifting or handling machinery (heading Nos. 84.25 to 84.28); paper or paperboard cutting machines of all kinds (heading No. 84.41); fittings for adjusting work or tools on machine-tools, of heading No. 84.66, including fittings with optical devices for reading the scale (for example, "optical" dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescope); calculating machines (heading No. 84.70) valves or other appliances of heading No. 84.81;

(g) Searchlights or spotlights of a kind used for cycles or motors vehicles (heading No. 85.12); portable electric lamps of heading No. 85.13; cinematographic sound recording, reproducing or re-recording apparatus (heading No. 85.19 or 85.20); sound-heads (heading No. 85.22); radar apparatus, radio navigational aid apparatus or radio remote control optical fibre cables of heading No. 85.44;

(h) Searchlights or spotlights of heading No. 94.05;

(i) Articles of Chapter 95;

(j) Capacity measures, which are to be classified according to their constituent material; or

(k) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading No. 39.23 or Section XV).

2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules:

(a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading No. 84.85, 85,48 or 90.33) are in all cases to be classified in their respective headings;

(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with an number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading No. 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind;

3. The provisions of Note 4 to Section XVI apply also to this Chapter.

4. Heading No. 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopic are to be classified in heading No. 90.13.

5. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading No. 90.13 and in heading No. 90.31 are to be classified in heading No. 90.31.

6. Heading No. 90.32 applies only to:

(a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled; and

(b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
90.01		Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No. 85.44; sheets and plates of polarising materials; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked.
	9001.10 00	- optical fibres, optical fibre bundles and cables	10	10	10
	9001.20 00	- sheets and plates of polarising materials	10	10	10
	9001.30 00	- Contact lenses	10	10	10
	9001.40 00	- Spectacle lenses of glass	10	10	10
	9001.50 00	- Spectacle lenses of Other materials	10	10	10
	9001.90 00	- Other	10	10	10
90.02		Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked.
		- Objective lenses:
	9002.11 00	- for cameras, projectors or photographic enlargers or reducers	10	10	10
	9002.19 00	- Other	10	10	10
	9002.20 00	- filters	10	10	10
	9002.90 00	- Other	10	10	10
90.03		Frames and mountings for spectacles, goggles or the like, and parts thereof.
		- Frames and mountings:
	9003.11 00	- - of plastics	30	30	30
	9003.19 00	- - of Other materials	30	30	30
	9003.90 00	- Parts	20	20	20
90.04		Spectacles, goggles and the like, corrective, protective or other.
	9004.10 00	- Sunglasses	30	30	30
	9004.90 00	- Other	30	30	30
90.05		Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefore, but not including instruments for radio-astronomy.
	9005.10 00	- Binoculars	30	30	30
	9005.8	- Other instruments:
	9005.80 10	- - - Astronomical instruments (for example, reflecting telescopes, transit instruments and equatorial telescopes)	10	10	10
	9005.80 90	- - - Other optical telescopes	30	30	30
	9005.9	- Parts and accessories (including mountings):
	9005.90 10	- for Astronomical instruments	10	10	10
	9005.90 90	- - - for optical telescopes	30	30	30
90.06		Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading No. 85.39.
	9006.10	- Cameras of a kind used for preparing printing plates or cylinders:
	9006.10 10	- - - process cameras for preparing printing plates	10	10	10
	9006.10 90	- - - Other	30	30	30
	9006.20 00	- cameras of a kind used for recording documents on microfilm, microfiche or Other microforms	30	30	30
	9006.30 00	- Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes	30	30	30
	9006.40 00	- Instant cameras:
	9006.51 00	- - With a through-the-lense view-finder (single lens reflex not exceeding 5 mm	30	30	30
	9006.52 00	- - Other, for roll film of a width less than 34 mm	30	30	30
	9006.53 00	- - Other, for roll film of a width of 35 mm	30	30	30
	9006.59 00	- - Other	30	30	30
		- Photographic flashlight apparatus and flashbulbs:
	9006.61 00	- - Discharge lamp ("electronic") flashlight apparatus	30	30	30
	9006.62 00	- - flashbulbs, flashcubes and the like	30	30	30
	9006.69 00	- - Other	30	30	30
		- Parts and accessories:
	9006.91	- - For cameras:
	9006.91 10	- - - Parts for process cameras for preparing printing plates; direct screeners for process cameras, color separators for process cameras and parts and accessories thereof	10	10	10
	9006.91 90	- - - Other	20	20	20
	9006.99 00	- - Other	20	20	20
90.07		Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus.
		- Cameras:
	9007.11 10	- - For film of less than 16 mm width or for double-8 mm film	10	10	10
	9007.19 00	- - Other	10	10	10
		- Projectors:
	9007.21 00	- - For film of less than 16 mm width	10	10	10
	9007.29 00	- - Other	10	10	10
	9007.91 00	- - for cameras	10	10	10
	9007.92 00	- - for projectors	10	10	10
90.08		Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers.
	9008.10 00	- Slide projectors	10	10	10
	9008.20 00	- microfilm, microfiche or Other microform readers, whether or not capable of producing copies	10	10	10
	9008.30 00	- Other image projectors	10	10	10
	9008.40 00	- photographic (Other than Cinematographic) enlargers and reducers	10	10	10
	9008.90 00	- Parts and accessories	10	10	10
90.09		Photo-copying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus.
		- Electrostatic photo-copying apparatus:
	9009.11 00	- - operating by reproducing the original image directly unto the copy (direct process)	10	10	10
	9009.12 00	- - operating by reproducing the original image via an intermediate unto the copy (indirect process)	10	10	10
		- Other photo-copying apparatus:
	9009.21 00	- - incorporating an optical system	10	10	10
	9009.22 00	- - of the Contact type	10	10	10
	9009.30 00	- Thermo-copying apparatus	10	10	10
	9009.90 00	- Parts and accessories	10	10	10
90.10		Apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection of circuit patterns on sensitised semi-conductor materials), not specified or included elsewhere in this Chapter; negatoscopes; projection screens.
	9010.10 00	- apparatus and equipment for automatically developing photographic (including Cinematographic) film or paper In rolls or for automatically exposing developed film to rolls of photographic paper	10	10	10
	9010.20 00	- Other apparatus and equipment for photographic (including cinematographic laboratories; negatoscopes	10	10	10
	9010.30 00	- Projection screens	10	10	10
	9010.90 00	- Parts and accessories	10	10	10
90.11		Compound optical microscopes, including those for microphotography, microcinematography or microprojection.
	9011.10 00	- Stereoscopic microscopes	10	10	10
	9011.20 00	- Other microscopes, for microphotography, microcimenatography or microprojection	10	10	10
	9011.80 00	- Other microscopes	10	10	10
	9011.90 00	- Parts and accessories	10	10	10
90.12		Microscopes other than optical microscopes; diffraction apparatus.
	9012.10 00	- microscopes Other than optical microscopes and diffration apparatus	10	10	10
	9012.90 00	- Parts and accessories	10	10	10
90.13		Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter.
	9013.10 00	- Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI	10	10	10
	9013.20 00	- Lasers, Other than laser diodes	10	10	10
	9013.80 00	- Other devices, appliances and instruments	10	10	10
	9013.90 00	- Parts and accessories	10	10	10
90.14		Direction finding compasses; other navigational instruments and appliances.
	9014.10 00	- Direction findings compasses	3	3	3
	9014.20 00	- instruments and appliances for aeronautical or space navigation (Other than compasses)	10*	10*	10*
	9014.80 00	- Other instruments and appliances	10*	10*	10*
	9014.90 00	- Parts and accessories	10*	10*	10*
90.15		Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses, rangefinders.
	9015.10 00	- Rangefinders	3*	3*	3*
	9015.20 00	- Theodolites and tacheometers	3*	3*	3*
	9015.30 00	- Levels	10*	10*	10*
	9015.40 00	- Photogrammetical surveying instruments and appliances	3*	3*	3*
	9015.80 00	- Other instruments and appliances	10*	10*	10*
	9015.90 00	- Parts and accessories	3*	3*	3*
90.16	9016.00 00	Balances of a sensitivity of 5 cg or better, with or without weights.	10*	10*	10*
90.17		Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter.
	9017.10 00	- Drafting tables and machines, whether or not Automatic	10*	10*	10*
	9017.20	- Other drawing marking-out or mathematical calculating instruments:
	9017.20 10	- - - Rulers of any material and wooden zigzag rules	30	30	30
	9017.20 90	- - - Other	10	10	10
	9017.30 00	- Micrometers, callipers and gauges	10*	10*	10*
	9017.80 00	- Other instruments	10*	10*	10*
	9017.90	- Parts and accessories:
	9017.90 10	- - - Parts and accessories of subheading 9017.20 10	20	20	20
	9017.90 90	- - - Other	10*	10*	10*
90.18		Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments.
		- Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters):
	9018.11 00	- electro-cardiographs	10*	10*	10*
	9018.19 00	- - Other	10*	10*	10*
	9018.20 00	- ultra-violate or infra-red ray apparatus	10*	10*	10*
		- Syringes, needles, catheters, cannulae and the like:
	9018.31 00	- - Syringes, with or without needles	10*	10*	10*
	9018.32 00	- - tubular metal needles and needles for sutures	10*	10*	10*
	9018.39 00	- - Other	10*	10*	10*
		- - Other instruments and appliances, used in dental sciences:
	9018.41 00	- - Dental drill engines, whether or not combined on a single base with Other Dental equipment	10*	10*	10*
	9018.49 00	- - Other	10*	10*	10*
	9018.50 00	- Other ophthalmic instruments and appliances	10*	10*	10*
	9018.90 00	- Other instruments and appliances	10*	10*	10*
90.19		Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus.
	9019.10 00	- Mechano-therapy appliances; massage apparatus psychological aptitude-testing apparatus	10	10	10
	9019.20 00	- Ozone therapy, Oxygen therapy, aerosol therapy artificial respiration or Other therapeutic respiration apparatus	10	10	10
90.20	9020.00 00	Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters.	10	10	10
90.21		Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body to compensate for a defect or disability.
		- Artificial joints and other orthopaedic or fracture appliances:
	9021.11 00	- artificial joints	10	10	10
	9021.19 00	- - Other	10	10	10
		- Artificial teeth and dental fittings:
	9021.21 00	- - artificial teeth	10	10	10
	9021.29 00	- - Other	10	10	10
	9021.30 00	- Other artificial Parts of the body	10	10	10
	9021.40 00	- Hearing aids, excluding Parts and accessories	10	10	10
	9021.50 00	- Pacemakers, for stimulating heart muscles, excluding Parts and accessories	10	10	10
	9021.90 00	- Other	10	10	10
90.22		Apparatus based on the use of X-rays, or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, control panels and desks, screens, examination or treatment tables, chairs and the like.
		- Apparatus based on the use of X-rays whether or not for medical, surgical dental or veterinary uses, including radiography or radiotherapy apparatus:
	9022.11 00	- - for Medical, surgical, Dental or veterinary uses	10	10	10
	9022.19 00	- - for Other uses	10	10	10
		- Apparatus based on the use of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus:
	9022.21 00	- - for Medical, surgical, Dental or veterinary uses	10	10	10
	9022.29 00	- - for Other uses	10	10	10
	9022.90 00	- x-ray tubes	10	10	10
90.23	9023.00 00	Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses.	10	10	10
90.24		Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics).
	9024.10 00	- machines and appliances for testing metals	10*	10*	10*
	9024.80 00	- Other machines and appliances	10*	10*	10*
	9024.90 00	- Parts and accessories	10*	10*	10*
90.25		Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments.
		- Thermometers, not combined with other instruments:
	9025.11 00	- - liquid-filled, for direct reading	10	10	10
	9025.19 00	- - Other	10*	10*	10*
	9025.20 00	- Barometers, not combined with Other instruments	10*	10*	10*
	9025.80	- Other instruments:
	9025.80 10	- - - Temperature gauges for motor vehicles	20	20	20
	9025.80 90	- - - Other	10*	10*	10*
	9025.90 00	- Parts and accessories	10*	10*	10*
90.26		Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading No. 90.14, 90.15, 90.28 or 90.32.
	9026.10	- For measuring or checking the flow or level of liquids:
	9026.10 10	- - - level gauges for motor vehicles	20*	20*	20*
	9026.10 90	- - - Other	10*	10*	10*
	9026.20	- For measuring or checking pressure:
	9026.20 10	- - - Pressure gauges for motor vehicles	20	20	20
	9026.20 90	- - - Other	10*	10*	10*
	9026.80 00	- Other instruments or apparatus	10*	10*	10*
	9026.90	- Parts and accessories:
	9026.90 10	- - - Parts of the goods of subheading Nos. 9026.10 10 and 9026.20 10	20*	20*	20*
	9026.90 90	- - - Other	10*	10*	10*
90.27		Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); micrometers.
	9027.10 00	- gas or smoke analysis apparatus	10*	10*	10*
	9027.20 00	- Chromatographs and electrophoresis instruments	10*	10*	10*
	9027.30 00	- Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible IR)	10*	10*	10*
	9027.40 00	- Exposure meters	10*	10*	10*
	9027.50 00	- Other instruments and apparatus using optical radiations (UV, visible, IR)	10*	10*	10*
	9027.80 00	- Other instruments and apparatus	10*	10*	10*
	9027.90 00	- Microtomes, Parts and accessories	10*	10*	10*
90.28		Gas, liquid or electricity supply or production meters, including calibrating meters therefor.
	9028.10 00	- gas meters	10	10	10
	9028.20	- Liquid meters:
	9028.20 10	- - - Totalizing water meters	20	20	20
	9028.20 90	- - - Other	10	10	10
	9028.30	- Electricity meters:
	9028.30 10	- - - Kilowatt-hour meters	20	20	20
	9028.30 90	- - - Other	10	10	10
	9028.90 00	- Parts and accessories	10*	10*	10*
90.29		Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading No. 90.15; stroboscopes.
	9029.10 00	- Revolution counters, production counters, taximeters, mileometers, pedometers and the like	10*	10*	10*
	9029.20	- Speed indicators and tachometers; stroboscopes:
	9029.20 10	- - - Speedometers for motor vehicles	20	20	20
	9029.20 90	- - - Other	10*	10*	10*
	9029.90 00	- Parts and accessories	10*	10*	10*
90.30		Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities excluding meters of heading No. 90.28; instruments and apparatus for measuring of detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations.
	9030.10 00	- instruments and apparatus for Measuring or detecting ionising radiations	10*	10*	10*
	9030.20 00	- cathode-ray oscillographs	10*	10*	10*
		- Other instruments and apparatus, for measuring or checking voltage, current, resistance or power, without a recording device:
	9030.31 00	- - Multimeters	10*	10*	10*
	9030.19	- - Other:
	9030.39 10	- - Ammeters and voltmeters for motor vehicles	20*	29*	20*
	9030.39 90	- - - Other	10*	10*	10*
	9030.40 00	- Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)	10*	10*	10*
		- Other instruments and apparatus:
	9030.81 00	- - with a recording device	10*	10*	10*
	9030.89 00	- - Other	10*	10*	10*
	9030.90 00	- - Parts and accessories	10*	10*	10*
90.31		Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors.
	9031.10 00	- machines for balancing mechanical Parts	10*	10*	10*
	9031.20 00	- Test benches	10*	10*	10*
	9031.30 00	- Profile projectors	10	10	10
	9031.40 00	- Other optical instruments and appliances	10	10	10
	9031.80 00	- Other instruments, appliances and machines	10*	10*	10*
	9031.90 00	- Parts and accessories	10*	10*	10*
90.32		Automatic regulating or controlling instruments and apparatus.
	9032.10 00	- Thermostats	10	10	10
	9032.20 00	- Manostats	10	10	10
		- Other instruments and apparatus:
	9032.81 00	- - Hydraulic or Pneumatic	10	10	10
	9032.89 00	- - Other	10	10	10
	98032.90 00	- Parts and accessories	10*	10*	10*
90.33	9033.00 00	Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90.	10*	10*	10*

* Annex A

CHAPTER 91
CLOCKS AND WATCHES AND PARTS THEREOF

Notes:

1. This Chapter does not cover:

(a) Clock or watch glasses or weights (classified according to their constituent material);

(b) Watch chains (heading No. 71.13 or 71.17, as the case may be);

(c) Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading No. 71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading No. 91.14);

(d) Bearing balls (heading No. 73.26 or 84.82, as the case may be);

(e) Articles of heading No. 84.12 constructed to work without an escapement;

(f) Ball bearings (heading No. 84.82); or

(g) Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).

2. Heading No. 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls or precious or semi-precious stones (natural, synthetic or reconstructed) of headings Nos. 71.01 to 71.04. Watches with case of base metal inlaid with precious metal fall in heading No. 91.02.

3. For the purposes of this Chapter, the expression "watch movements" means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter.

4. Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this Chapter.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
91.01		Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal.
		- Wrist-watches, battery or accumulator powered, whether or not incorporating a stop-watch facility:
	9101.11 00	- - with mechanical display only	30	30	30
	9101.12 00	- - with opto-Electronic display only	30	30	30
	9101.19 00	- - Other	30	30	30
		- Other wrist-watches, whether or not incorporating a stop-watch facility:
	9101.21 00	- - with Automatic winding	30	30	30
	9101.29 00	- - Other	30	30	30
		- Other:
	9101.91 00	- - battery or accumulator Powered	30	30	30
	9101.99 00	- - Other	30	30	30
91.02		Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading No. 91.01.
		- Wrist-watches, battery or accumulator powered, whether or not incorporating a stop-watch facility;
	9102.11 00	- - with mechanical display only	30	30	30
	9102.12 00	- - with opto-Electronic display only	30	30	30
	9102.19 00	- - Other	30	30	30
		- Other wrist-watches, whether or not incorporating a stop-watch facility:
	9102.21 00	- - with Automatic winding	30	30	30
	9102.29 00	- - Other	30	30	30
		- Other:
	9102.91 00	- - battery or accumulator Powered	30	30	30
	9102.99 00	- - Other	30	30	30
91.03		Clocks with watch movements, excluding clocks of heading No. 91.04.
	9103.10 00	- battery or accumulator Powered	30	30	30
	9103.90 00	- Other	30	30	30
91.04	9104.00 00	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels.	30	30	30
91.05		Other clocks.
		- Alarm clocks:
	9105.11 00	- - battery, accumulator or mains Powered	30	30	30
	9105.19 00	- - Other	30	30	30
		- Wall clocks:
	9105.21 00	- - battery, accumulator or mains Powered	30	30	30
	9105.29 00	- - Other	30	30	30
		- Other:
	9105.91 00	- - battery, accumulator or mains Powered	30	30	30
	9105.99 00	- - Other	30	30	30
91.06		Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders).
	9106.10 00	- Time-registers; time-recorders	30	30	30
	9106.20 00	- Parking meters	30	30	30
	9106.9	- Other:
	9106.90 10	- - - Timers, used as Component Parts In the manufacture of Electric and/or Non-Electric Cooking ranges and ovens	10	10	10
	9106.90 90	- - - Other	30	30	30
91.07	9107.00 00	Time switches with clock or watch movement or with synchronous motor.	30	30	30
91.08		Watch movements, complete and assembled.
		- Battery or accumulator powered:
	9108.11 00	- - with mechanical display only or with a device to which a mechanical display can be incorporated	30	30	30
	9108.12 00	- - with opto-Electronic display only	30	30	9108.19 00	- - Other	30	30	30
	9108.20 00	- with Automatic winding	30	30	30
		- Other:
	9108.91 00	- - Measuring 33.8 mm or less	30	30	30
	9108.99 00	- - Other	30	30	30
91.09		Clock movements, complete and assembled.
		- Battery, accumulator or mains powered:
	9109.11 00	- - of Alarm clocks	30	30	30
	9109.19 00	- - Other	30	30	30
	9109.90 00	- Other	30	30	30
91.10		Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements.
		- Of watches:
	9110.11 00	- - Complete movements, Unassembled or partly assembled (movement sets)	30	30	30
	9110.12 00	- - Incomplete movements, assembled	30	30	30
	9110.19 00	- - Rough movements	30	30	30
	9110.90 00	- Other	30	30	30
91.11		Watch cases and parts thereof.
	9111.10 00	- cases of precious metal or of metal clad with precious metal	20	20	20
	9111.20 00	- cases of base metal, whether or not gold-or silver-plated	20	20	20
	9111.80 00	- Other cases	20	20	20
	9111.90 00	- Parts	20	20	20
91.12		Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof.
	9112.10 00	- cases of metal	20	20	20
	9112.80 00	- Other cases	20	20	20
	9112.90 00	- Parts	20	20	20
91.13		Watch straps, watch bands and watch bracelets, and parts thereof.
	9113.10 00	- of precious metal or of metal clad with precious metal	30	30	30
	9113.20 00	- of base metal, whether or not gold-or silver-plated	20	20	20
	9113.90 00	- Other	20	20	20
91.14		Other clock or watch parts.
	9114.10 00	- springs, including hair springs	20	20	20
	9114.20 00	- Jewels	20	20	20
	9114.30 00	- dials	20	20	20
	9114.40 00	- plates and Bridges	20	20	20
	9114.90 00	- Other	20	20	20

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