CHAPTER 92
MUSICAL INSTRUMENTS: PARTS AND ACCESSORIES OF SUCH ARTICLES

Notes:

1. his Chapter does not cover:

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

(b) Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter;

(c) Toy instrument or apparatus (heading No. 95.13);

(d) Brushes for cleaning musical instruments (heading No. 96.03);

(e) Collectors' pieces or antiques (heading No. 97.05 or 97.06); or

(f) Spools, reels or similar supports (which are to be classified according to their constituent material: for example, heading No. 39.24, section XV).

2. Bows and sticks and similar devices used in playing the musical instruments of heading No. 92.02 or 92.06 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments.

Cards, discs and rolls of heading No. 92.09 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.


HDG NO.HARMONIZED SYSTEM CODEDESCRIPTIONRate of Duty (%)
1 July
1993199419951996
92.01Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments.
9201.10 00- upright pianos403530
9201.20 00- Grand pianos303030
9201.90 00- Other303030
92.02Other string musical instruments (for example, guitars, violins, harps).
9202.10 00- Played with a bow202020
9202.90 00- Other303030
92.039203.00 00Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds.202020
92.04Accordions and similar instruments; mouth organs
9204.10 00- Accordions and similar instruments303030
9204.20 00- Mouth organs202020
92.05Other wind musical instruments (for example, clarinets, trumpets, bagpipes).
9205.10 00- brass-wind instruments101010
9205.90 00- Other101010
92.069206.00 00Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maraccas).101010
92.07Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions).
9207.10 00- Keyboard instruments, Other than Accordions101010
9207.90 00- Other101010
92.08Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments.
9208.10 00- Musical Boxes303030
9208.90 00- Other303030
92.09Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds.
9209.10 00- Metronomes, tuning Forks and pitch Pipes101010
9209.20 00- Mechanisms for Musical Boxes202020
9209.30 00- Musical Instrument strings202020
- Other:
9209.91- - Parts and accessories for pianos:
9209.91 10- - - Strung back (with or without iron frames or metal plates), Keyboard and metal frames for upright pianos202020
9209.91 90- - - Other101010
9209.92- - Parts and accessories for the musical instruments of heading No. 92.02
9209.92 10- - - of the goods of subheading No. '9202.10 00'101010
9209.92 90- - - Other202020
9209.93 00- - Parts and accessories for the musical instruments of heading No. 92.03101010
9209.94 00- - Parts and accessories for the musical instruments of heading No. 92.07101010
9209.99- - Other:
9209.99 10- - - of the goods of subheading No. '9204.10 00'202020
9209.99 90- - - Other101010

SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

CHAPTER 93
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

Notes:

1. This Chapter does not cover:

(a) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);

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

(c) Armoured fighting vehicles (heading No. 87.10);

(d) Telescopic sights other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);

(e) Bows, arrows, fencing foils or toys (Chapter 95); or

(f) Collectors' pieces or antiques (heading No. 97.05 or 97.06).

2. In heading No. 93.06, the reference to "parts thereof" does not include radio or radar apparatus of heading No. 85.26.

CHAPTER 92
MUSICAL INSTRUMENTS: PARTS AND ACCESSORIES OF SUCH ARTICLES

Notes:

1. This Chapter does not cover:

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

(b) Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter;

(c) Toy instrument or apparatus (heading No. 95.13);

(d) Brushes for cleaning musical instruments (heading No. 96.03);

(e) Collectors' pieces or antiques (heading No. 97.05 or 97.06); or

(f) Spools, reels or similar supports (which are to be classified according to their constituent material: for example, heading No. 39.24, section XV).

2. Bows and sticks and similar devices used in playing the musical instruments of heading No. 92.02 or 92.06 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments.

Cards, discs and rolls of heading No. 92.09 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.


HDG NO.HARMONIZED SYSTEM CODEDESCRIPTIONRate of Duty (%)
1 July
1993199419951996
93.019301.00 00Military weapons, other than revolvers, pistols and arms of heading No. 93.07.403530
93.029302.00 00Revolvers and pistols, other than those of heading No. 93.03 or 93.04.403530
93.03Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistoils and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns).
9303.10 00- Muzzle-loading firearms403530
9303.20 00- Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles403530
9303.30 00- Other sporting, hunting or target-shooting rifles403530
9303.90 00- Other403530
93.049304.00 00Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading No. 93.07.403530
93.05Parts and accessories of articles of headings Nos. 93.01 to 93.04.
9305.10 00- of revolvers or pistols302020
- Of shotguns or rifles of heading No. 93.03:
9305.21 00- - shotgun barrels302020
9305.29 00- - Other302020
9305.90 00- Other302020
93.06Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads.
9306.10- Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof:
9306.10 10- - - Blank cartridges for power Activated fastening tools202010
9306.10 90- - - Other302020
- Shotgun cartridges and parts thereof; air gun pellets:
9306.21 00- - cartridges302020
9306.29 00- - Other302020
9306.30 00- Other cartridges and Parts thereof302020
9306.90 00- Other403530
93.079307.00 00Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor.403530

SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES

CHAPTER 94
FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS

Notes:

1. This Chapter does not cover:

(a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;

(b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading No. 70.09;

(c) Articles of Chapter 71;

(d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading No. 83.03;

(e) Furniture specially designed as parts of refrigerators of heading No. 84.18; furniture specially designed for sewing machines (heading No. 84.52);

(f) Lamps or lighting fittings of Chapter 85;

(g) Furniture specially designed as parts of apparatus of heading No. 85.18 (heading No. 85.18), lof headings Nos. 85.19 to 85.21 (heading No. 85.22) or of headings Nos. 85.25 to 85.28 (heading No. 85.29);

(h) Articles of heading No. 87.14;

(i) Dentists' chairs incorporating dental appliances fo heading No. 90.18 or dentists' spittoons (heading No. 90.18);

(j) Articles of Chapter 91 (for example, clocks and clock cases); or

(k) Toy furniture or toy lamps or lighting fittings (heading No. 95.03), billiard tables or other furniture specially constructed for games (heading No. 95.04), furniture for conjuring tricks or decorations (other than electrical garlands) such as Chinese lanterns (heading No. 95.05).

2. The articles (other than parts) referred to in headings Nos. 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground.

The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:

(a) Cupboards, bookcases, other shelved furniture and unit furniture;

(b) Seats and beds.

3. (a) In headings Nos. 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.

(b) Goods described in heading No. 94.04, presented separately, are not to be classified in heading No. 94.01, 94.02 or 94.03 as parts of goods.

4. For the purposes of heading No. 94.06, the expression "prefabricated buildings" means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.


HDG NO.HARMONIZED SYSTEM CODEDESCRIPTIONRate of Duty (%)
1 July
1993199419951996
94.01Seats (other than those of heading No. 94.02), whether or not convertible into beds, and parts thereof.
9401.10 00- Seats of a kind used for aircraft403530
9401.20 00- Seats of a kinds used for motor vehicles403530
9401.30 00- Swivel Seats with variable height adjustment403530
9401.40 00- Seats Other than Garden Seats or camping equipment, convertible into beds403530
9401.50 00- Seats of cane, osier, bamboo or similar materials403530
- Other seats, with wooden frames:
9401.61 00- - Upholstered403530
9401.69 00- - Other403530
- Other seats, with metal frames:
9401.71 00- - Upholstered403530
9401.79 00- - Other403530
9401.80 00- Other Seats403530
9401.90 00- Parts403530
94.02Medical, surgical, dental or veterinary furniture (for example,operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles.
9402.10- Dentists', barbers' or similar chairs and parts thereof:
9402.10 10- - - Barbers' and hairdressers' chairs and parts thereof403530
9402.10 90- - - Other101010
9402.90 00- Other101010
94.03Other furniture and parts thereof.
9403.10 00- metal furniture of a kind used In offices403530
9403.20 00- Other metal furniture403530
9403.30 00- wooden furniture of a kind used In offices403530
9403.40 00- wooden furniture of a kind used In the kitchen403530
9403.50 00- wooden furniture of a kind used In the bedroom403530
9403.60 00- Other wooden furniture403530
9403.70 00- furniture of plastics403530
9403.80 00- furniture of Other materials, including cane, osier, bamboo or similar materials403530
9403.90 00- Parts403020
94.04Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.
9404.10 00- Mattress supports403020
- Mattresses:
9404.21 00- - of cellular rubber or plastics, whether or not covered403530
9404.29 00- - of Other materials403530
9404.30 00- Sleeping bags403530
9404.90 00- Other403530
94.05Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified oir included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included.
9405.10 00- Chandeliers and Other Electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public Open spaces or thorough-fares403530
9405.20 00- Electric Table, desk, bedside or Floor-standing lamps403530
9405.30 00- lighting sets of a kind used for Christmas trees403530
9405.40- Other electric lamps and lighting fittings:101010
9405.40 10- - - Specialized operating lights101010
9405.40 20- - - Searchlights and Other spotlights202020
9405.40 90- - - Other403530
9405.50- Non-Electrical lamps and lighting
fittings:
9405.50 10- - - Miners' lamps202020
9405.50 20- - - Kerosene air Pressure lamps303030
9405.50 90- - - Other403530
9405.60 00- Illuminated signs, Illuminated nameplates and the like403530
- Parts:
9405.91- - Of glass:
9405.91 10- - - Specialized operating lights101010
9405.91 20- - - Globes and cylinders for Kerosene
air pressure lamps10*10*10*
9405.91 30- - - optically worked101010
9405.91 90- - - Other202020
9405.92- - Of plastics:
9405.92 10- - - Specialized operating lights101010
9405.92 20- - - optically worked101010
9405.92 90- - - Other202020
9405.99- - Other:
9405.99 10- - - for Specialized operating lights101010
9405.99 20- - - Of base metal for miners' lamps101010
9405.99 30- - - of base metal for Kerosene air pressure lamps101010
9405.99 90- - - Other202020
94.069406.00 00Prefabricated buildings.303030

CHAPTER 95
TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF

Notes:

1. This Chapter does not cover:

(a) Christmas tree candles (heading No. 34.06);

(b) Fireworks or other pyrotechnic articles of heading No. 36.04;

(c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading No. 42.06 or Section XI.

(d) Sports bags or other containers of heading No. 42.02, 43.03 or 43.04;

(e) Sports clothing or fancy dress, of textiles, of Chapter 61 or 62;

(f) Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;

(g) Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;

(h) Walking sticks, whips, riding-crops or the like (heading No. 66.02), or parts thereof (heading No. 66.03);

(i) Unmounted glass eyes for dollars or other toys, of heading No. 70.18;

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

(k) Bells, gongs or the like of heading No. 83.06;

(l) Electric motors (heading No. 85.01), electric transformers (heading No. 85.04) or radio remote control apparatus (heading No. 85.26);

(m) Sports vehicles (other than bobsleights, toboggans and the like) of Section XVII;

(n) Children's bicycles (heading No. 87.12);

(o) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);

(p) Spectalex, goggles or the like, for sports or outdoor games (heading No. 90.04);

(q) Decoy calls or whistles (heading No. 92.08);

(r) Arms or other articles of Chapter 93;

(s) Electric garlands of all kinds (heading No. 94.05); or

(t) Racket strings, tents or other camping goods, or gloves (classified according to their constituent material).

2. This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic klor reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

3. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles.


HDG NO.HARMONIZED SYSTEM CODEDESCRIPTIONRate of Duty (%)
1 July
1993199419951996
95.019501.00 00Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls' carriages.403530
95.02Dolls representing only human beings.
9502.10 00- Dolls, whether or not dressed403530
- Parts and accessories:
9502.91 00- - garments and accessories
therefor, footwear and headgear403530
9502.99 00- - Other403530
95.03Other toys; redued-size ("scale") models and similar recreational models, working or not; puzzles of all kinds.
9503.10 00- Electric trains, including tracks, signals and Other accessories therefor403530
9503.20 00- Reduced-size ("scale") model assembly kits, whether or not working models, exluding those of subheading No. 9503.10 00403530
9503.30 00- Other construction sets and constructional toys403530
- Toys representing animals or non-human creatures:
9503.41 00- - stuffed403530
9503.49 00- - Other403530
9503.50 00- Toy Musical instruments and apparatus403530
9503.60 00- Puzzles403530
9503.70 00- Other toys, put up In sets or outfits403530
9503.80 00- Other toys and models, incorporating a motor403530
9503.90 00- Other403530
95.04Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment.
9504.10 00- Vide games of a kind used with a television Receiver403530
9504.20 00- articles and accessories for billiards403530
9504.30 00- Other games, coin- or disc-operated,
other than bowling alley equipment403530
9504.40 00- Playing cards403530
9504.90 00- Other403530
95.05Festive, carnivals or other entertainment articles, including conjuring tricks and novelty jokes.
9505.10 00- articles for Christmas festivities403530
9505.90 00- Other403530
95.06Articles and equipment for gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or inlcuded elsewhere in this Chapter; swimming pools and paddling pools.
- Snow-skis and other snow-ski equipment:
9506.11 00- - skis202020
9506.12 00- - Ski-fastenings (ski-bindings)202020
9506.19 00- - Other202020
- Water-skis, surf-boards, sail-boards and other water-sports equipment:
9506.21 00- - - Sailboards202020
9506.29 00- - Other202020
- Golf clubs and other golf equipment:
9506.31 00- - clubs, Complete202020
9506.32 00- - Balls202020
9506.39 00- - Other202020
9506.40- Articles and equipment for table-tennis:
9506.40 10- - - Table tennis Balls and rackets202020
9506.40 90- - - Other403530
- Tennis, badminton or similar rackets, whether or not strung:
9506.51 00- - Lawn-tennis rackets, whether or not Strung202020
9506.59 00- - Other202020
- Balls, other than golf balls and table-tennis balls:
9506.61 00- - Lawn-tennis Balls202020
9506.62 00- - Inflatable202020
9506.69 00- - Other202020
9506.70 00- Ice skates and Roller skates, including skating boots with skates attached202020
- Other:
9506.91 00- - Gymnasium or athletics articles and equipments202020
9506.99 00- - Other403530
95.07Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading No. 92.08 or 97.05) and similar hunting or shootingh requisites.
9507.10 00- fishing Rods303030
9507.20 00- Fish hooks, whether or not snelled303030
9507.30 00- fishing reels303030
9507.90 00- Other303030
95.089508.00 00Roundabouts, swings, shooting galleries and other fairground amusements ; travelling circuses, travelling menageries and travelling theatres.403530

CHAPTER 96
MISCELLANEOUS MANUFACTURED ARTICLES

Notes:

1. This Chapter does not cover:

(a) Pencils for cosmetic or toilet uses (Chapter 33);

(b) Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);

(c) Imitation jewellery (heading No 71.17);

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

(e) Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; heading No. 96.01 or 96.02 applies, however, to separately presented handless or other parts of such articles;

(f) Articles of Chapter 90 (for example, spectacle frames (heading No. 90.03), mathematical drawing pens (heading No. 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading No. 90.18));

(g) Articles of Chapter 91 (for example, clock or watch cases);

(h) Musical instruments or parts or accessories thereof (Chapter 92);

(i) Articles of Chapter 93 (arms and parts thereof);

(j) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

(k) Articles of Chapter 95 (toys, games, sports requisites); or

(l) Works of art, collectors' pieces or antiques (Chapter 97).

2. In heading No. 96.02 the expression "vegetable or mineral carving material" means:

(a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);

(b) Amber, meerschaum, agglomerated meerschaum, jet and mineral substitutes for jet.

3. In heading No. 96.03, the expression "prepared knots and tufts for broom or brush making" applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation.

4. Articles of this Chapter, other than those of headings Nos. 96.01 to 96.06 or 96.15, remain classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings Nos. 96.01 to 96.06 and 96.15 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.


HDG NO.HARMONIZED SYSTEM CODEDESCRIPTIONRate of Duty (%)
1 July
1993199419951996
96.01Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding).
9601.10 00- worked ivory and articles of ivory403530
9601.90 00- Other403530
96.029602.00Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading No. 35.03) and articles of unhardened gelatin.
9602.00 10- - - Empty gelatin capsules for pharmaceutical products202020
9602.00 90- - - Other403530
96.03Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees).
9603.10 00- Brooms and brushes, consisting of twigs or Other Vegetable materials bound together, with or without Handles403530
- Tooth brushes, shaving brushes,hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances:
9603.21 00- - Tooth brushes403030
9603.29 00- - Other403030
9603.30- Artists' brushes, writing brushes and similar brushes for the application of cosmetics:
9603.30 10- - - Artists' brushes made of sable fur or camel hair101010
9603.30 90- - - Other403030
9603.40 00- Paint, distemper, varnish or similar brushes (other than brushes or subheading No. 9603.03); paid pads and rollers403030
9603.50 00- Other brushes constituting Parts of machines, appliances or vehicles101010
9603.90- Other:
9603.90 10- - - prepared knots and tufts or broom or brush making202020
9603.90 90- - - Other403530
96.049604.00 00Hand sieves and hand riddles.403530
96.059605.00 00Travel sets for personal toilet, sewing or shoe or clothes cleaning.403530
96.06Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks.
9606.10 00- Press-fasteners, snap-fasteners and Press-studs and Parts therefor403530
- Buttons:
9606.21 00- - of plastics, not covered with textile material403530
9606.22 00- - of base metal, not covered with textile material403530
9606.29 00- - Other403530
9606.30 00- Button moulds and other parts of buttons; button blanks403530
96.07Slide fasteners and parts thereof.
- Slide fasteners:
9607.11 00- - fitted with chain scoops of base metal302020
9607.19 00- - Other302020
9607.20 00- Parts302020
96.08Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; penholders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No. 96.09.
9608.10 00- ball point pens303030
9608.20 00- Felt tipped and Other porous-tipped pens and markers303030
- Fountain pens, stylograph pens and other pens:
9608.31 00- - Indian ink drawing pens303030
9608.39 00- - Other303030
9608.40 00- Propelling or sliding pencils303030
9608.50 00- sets of articles from two or more
of the freoging subheadings303030
9608.60 00- Refills for ball point pens,
comprising the ball point and ink-
reservoir302020
- Other:
9608.91 00- - Pen nibs and nib points302020
9608.99- - Other:
9608.99 10- - - ball point tips201010
9608.99 90- - - Other302020
96.09Pencils (other than pencils of heading No. 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks.
9609.10 00- pencils and crayons, with leads encased In a rigid sheath403030
9609.20 00- pencil leads, Black or Coloured20*20*20*
9609.90 00- Other30*30*30*
96.109610.00 00Slates and boards, with writing or drawing surfaces, whether or not framed.403530
96.119611.00 00Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks.403030
96.12Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes.
9612.10 00- Ribbons302020
9612.20 00- ink-pads403530
96.13Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks.
9613.10 00- Pocket lighters, gas fuelled, Non-refillable403530
9613.20 00- Pocket lighters, gas fuelled, refillable403530
9613.30 00- Table lighters403530
9613.80 00- Other lighters403530
9613.90 00- Parts403530
96.14Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof.
9614.10 00- roughly shaped blocks of wood or Root, for the manufacture of Pipes403530
9614.20 00- Pipes and pipe bowls403530
9614.90 00- Other403530
96.15Combs, hair-slides and the like; hair-pins, curling pins, curling grips, hair-curlers and the like, other than those of heading No. 85-16, and parts thereof.
- Comps, hair-slides and the like:
9615.11 00- - of hard rubber or plastics403530
9615.19 00- - Other403530
9615.90 00- Other403530
96.16Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations.
9616.10 00- Scent sprays and similar Toilet sprays, and mounts and head therefor403530
9616.20 00- Powder-puffs and pads for the application of cosmetics or Toilet preparations403530
96.179617.00 00Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners.303030
96.189618.00 00Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing.403530

SECTION XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

CHAPTER 97
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

Notes:

1. This Chapter does not cover:

(a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of current or new issue in the country to which they are destined (Chapter 49);

(b) Theatrical scenery, studio back-cloths or the like of painted canvas (heading No. 59.07) except if they may be classified in heading No. 97.06; ord

(c) Pearls, natural or cultured, or precious or semi-precious stones (headings Nos. 71.01 ot 71.03).

2. For the purposes of heading No. 97.02, the expression "original engravings, prints and lithographs" means impressions produced directly, in black and white or in colour, of one or of several platges wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process.

3. Heading No. 97.03 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character.

4. (a) Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of the Nomenclature.

(b) Heading No. 97.06 does not apply to articles of the preceding headings of this Chapter.

5. Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be treated as forming part of those articles, provided they are of a kind and of a value normal to those articles.



HDG NO.HARMONIZED SYSTEM CODEDESCRIPTIONRate of Duty (%)
1 July
1993199419951996
97.01Paintings, drawings and pastels executed entirely by hand, other than drawings of heading No. 49.06 and other hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques.
9701.10 00- Paintings, drawings and pastels303030
9701.90 00- Other303030
97.029702.00 00Original engravings, prints lithographs.303030
97.039703.00 00Original sculptures and statuary, in any material.303030
97.049704.00 00Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used, or if unused not of current or new issue in the country to which they are destined.303030
97.059705.00 00Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontogical, ethnographic or numismatic interest.303030
97.069706.00 00Antiques of an age exceeding one hundred years.303030

ANNEX A

EXPLANATORY NOTES TO PHILIPPINE CONCESSIONS UNDER THE GATT TOKYO ROUND OF MULTILATERAL TRADE NEGOTIATIONS

1. The articles specifically listed in Annex A-1 hereof specified under Section 104 of the Tariff Code shall be accorded the concession rate of duty specified in Column 4 or the existing rate of duty specified in Column 5 whichever is lower, except as otherwise indicated.

2. In the event that any subsequent changes are made in the basic Philippine rate of duty on any of the articles listed in the abovementioned Annex A-1, the applicable rate of duty shall be in accordance with the following:

(a) With respect to a subsequent change by reduction of the basic Philippine rate of duty on the articles listed therein, such articles shall automatically be accorded the corresponding reduced rate of duty.

(b) With respect to a subsequent change by increase of the basic Philippine rate of duty in the articles listed therein.

(i) such articles shall be subject to the increased rate of duty provided such increased rate does not exceed the concession rate of duty specified in Column 4 of Annex A-1.

(ii) such articles shall be accorded the concession rate of duty specified in Column 4 of Annex A-1, if the increased rate of duty exceeds the rate specified in Column 4 thereof, except as otherwise indicated.

2. The concession rates of duty indicated in Column 4 of Annex A-1 shall apply only to GATT contracting parties (Annex A-2) and to non-GATT countries with an agreement with the Philippines in force and effect providing for a most-favored-nation (MFN) treatment on tariffs (Annex A-3).

ANNEX A-1

PHILIPPINE SCHEDULE OF CONCESSIONS UNDER THE GATT


TARIFF ITEM NUMBERCCCN DESCRIPTION OF PRODUCTSCONCESSION RATE OF DUTY(%)RATE OF DUTY(%) AS OF 21 AUGUST 1991
CCCNHS
(1)(2)(3)(4)(5)
ex 02.02 100Turkey, killed or dressed, chilled or frozen 50a
ex 0207.10 1050
0207.22 0050
ex 0207.39 0040
ex 0207.42 0040
ex 07.05 100Dried green peas in bulk containers30a
0713.10 1010
08.04 200Grapes, dried50
0806.20 0050
08.06 100Apples, fresh50
0808.10 0050
11.07 000Malt, roasted or not30
1107.10 0030
1107.20 0030
12.01 400Soya beans10a
1201.00 003
ex 12.01 560Rape seed50a
1205.00 0020
12.06 000Hop cones and lupulin30a
1210.10 0020
1210.20 0020
ex 15.02 000Tallow20
ex 1502.00 0020
15.07 000Soya bean oil20
1507.10 0020
1507.90 9020
15.07 200Cotton seed oil30
1512.21 0030
ex 1512.29 0030
ex 20.07 110Orange juice concentrates in bulk containers30a
2009.11 1020
2009.19 1020
ex 21.07 100Vegetable protein concentrates in bulk containers50a
ex 2107 900
ex 2106.10 0020
ex 23.04 100Soya bean meal10
2304.00 0010
ex 23.04 800Rape seed meal10
2306.40 0010
28.10 000Phosphorous pentoxide and phosphoric acids10
2809.10 0010
2809.20 9010
ex 28.22 000Electrolytic manganese dioxide20a
ex 2820.10 0010
28.25 000Titanium dioxide20a
2823.00 0010
ex 28.28 900Vanadium pentoxide20a
ex 2825.00 0010
29.01Hydrocarbons, chemically pure (e.g. acetylene)
29.01 1102901.21 001010
29.01 1202901.22 001010
29.01 13012901.23 001010
2901.24 0010
29.01 1902901.10 001010
2901.29 0010
29.01 2102902.11 001010
29.01 2202902.20 001010
29.01 2302902.30 001010
29.01 2402902.41 0010a3
2902.42 0010
2902.43 0010
2902.44 0010
29.01 2502902.50 001010
29.01 2602902.60 001010
29.01 2912902.90 1010a30
29.01 2992902.19 001010
2902.70 0010
2902.90 0010
29.15Polycarboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives except phthalate esters and phtalic anhydrides
29.15 1002917.14 001010
29.15 9002917.11 0010a10
2917.12 0010
2917.13 0010
2917.19 1010
2917.19 9010
2917.20 0010
2917.36 103
2917.36 9010
2917.39 2010
2917.39 9010
29.39Hormones, natural or reproduced by synthesis; derivatives thereof, used primarily as hormones; other steroids used primarily as hormones
29.39 1002937.91 0010a3
29.39 2002937.10 0010a3
29.39 3002937.21 0010a3
2937.22 00 3
2937.29 00 3
29.39 9002937.92 0010a3
2937.99 003
ex 30.03 100Erythromycin20a
ex 3003.20 0010
ex 3004.20 0020
ex 32.05 100Food color20a
ex 3204.19.0010
ex 32.06 000Artificial colour lakes20
ex 3205.00 0020
ex 32.07 000Pigments20a
3206.10 0010
3206.20 0010
3206.30 0010
3206.41 0010
3206.42 0010
3206.43 0010
3206.49 0010
ex 33.04 000Synthetic flavor materials and others for drug, food, drink and related use30a
ex 3302.10 0010
ex 3302.90 0010
ex 35.02 000Albumin30a
3502.10 0020
ex 3502.90 0020
ex 35.04 000Vegetable protein isolates20
ex 3504.00 0020
ex 38.11 300Fungicides, other than medicinal10
3808.20 0010
39.03Cellulosics (excluding vulca-nized fiber, cellophane and celluloid sheets and strips)
39.03 110ex 3917.10 0030a10
ex 39.03 1903912.90 0030a10
39.03 2003912.20 103030
ex 39.03 3003912.20 2030a10
39.03 4003912.11 0030a10
ex 39.03 5003912.12 0030a10
39.03 6103912.31 0030a10
39.03 6903912.39 0030a10
39.03 7003912.90 0030a10
ex 40.11 500Tractor tubes other than sizes 5.50.16, 600-16 and 11.2/10-3630
ex 4013.90 0030
40.14 300Rubber erasers for pencils30a
4016.92 1020
ex 48.01 591Kraft paper, other than those wholly of sulfate50 a
ex 4808.31 9030
ex 4804.39 0030
ex 4804.41 9030
ex 4804.42 0030
ex 4804.49 0030
ex 4804.51 9030
ex 4804.52 0030
ex 4804.59 0030
ex 48.07 190Carbonless copying paper in rolls or sheets30a
4809.20 0030
ex 4816.20 0020
ex 48.07 990Clay coated boxboard in rolls or sheets
ex 4810.12 9030
ex 4810.29 9030
ex 4810.32 0030
ex 4810.39 0030
ex 4810.91 0030
ex 4810.99 0030
55.01 000Cotton (other than linters) not carded or combed20a
5201.00 0010
ex 68.13 900Asbestos packing and gaskets30
ex 6812.90 0030
ex 68.13 900Other asbestos, n.e.s. excluding building materials30
ex 6812.10 0030
ex 6812.30 0030
ex 6812.60 0030
ex 6812.70 0030
ex 6812.90 0030
70.06 100Coloured float glass 10" x 24" and 6" x 24" with maximum thickness of 4 mm50
ex 7005.10 9050
ex 7005.21 9050
ex 7005.29 9050
ex 7005.30 0050
70.14 200Glass globes and cylinders for kerosene air pressure lamps50a
9405.91 2010
76.09 000Reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of aluminum, of a capacity exceeding 300 1, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 50a
7611.00 0030
76.16 100Ferrules for pencil manufacture30a
7616.90 1020
ex 83.01 000Locks, padlocks, spring livebolt latches and parts thereof of base metals (excluding locks for drawers,cabinets and other furniture)30
8301.10 0030
8301.20 0030
ex 8301.40 0030
ex 8301.60 0030
84.06 890Parts of internal combustion engines (except cylinder liners or sleeves and engine valves)10
ex 8409.91 0010
ex 8409.99 0010
ex 84.11 100Portable or stationery air compressors and vacuum pumps with free air delivery of over 33 cfm; open type compressors rated over 400,000 BTU/Hr; hermetically sealed compressors with ratings over 400,000 BTU/Hr; air pumps30
ex 8414.10 0030
8414.20 0030
ex 8414.30 0030
ex 8414.80 9030
84.11 100Other vacuum pumps and air or gas compressors50a
8414.10 0030
8414.30 0030
8414.40 0030
8414.80 1010
8414.80 9030
84.11 200Air pumps, vacuum pumps, and air or gas compressor parts30
8414.90 9030
84.16 000Calendaring and similar rolling machines (other than metal-working and metal-rolling machines and glass-working machines) and cylinders therefor30a
8420.10 0020
8420.91 0020
8420.99 0020
84.18Centrifuges; filtering and purifying apparatus, water filtration and purification equipment except water filters (sand type, pressure or gravity) and air cleaner for motor vehicle
84.18 1008421.11 002020
8421.12 0020
8421.19 0020
ex 84.18 200ex 8421.21 0020a20
8421.22 0020
8421.23 0010
8421.29 0020
ex 8421.31 0010
8421.39 0020
ex 84.19 290Bottling machines including those for filling, closing, sealing, capsuling or labelling bottles, cans, bags, and similar containers10
ex 8422.30 0010
84.20 100Weighing machinery (excluding balanced of a sensitivity of 5 cg or better) including weight-operated counting and checking machines10
8423.10 0020
8423.20 0020
8423.30 0020
8423.81 0020
8423.82 0020
8423.89 0020
ex 84.28 100Poultry equipment including incubators and brooders20
8436.21 0020
8436.29 0020
84.30 100Food and beverage processing machinery (excluding food and meat grinders and choppers)30a
ex 8438.10 0030
ex 8438.20 0030
ex 8438.30 0010
ex 8438.40 0030
ex 8438.50 0010
ex 8438.60 0010
ex 8438.80 0030
84.32 100Book-binding machinery, including book-sewing machines30a
8440.10 0020
84.34 100Machinery, apparatus and accessories for type-founding or type-setting; machinery (other than the machine tools of sub-group 728.1 or group 736) for preparing or working printing blocks, plates or cylinders10
8442.10 0010
8442.20 0010
8442.30 0010
84.36Machinery for preparing textile fibres including textile spinning and twisting machines; textile doubling, throwing and reeling machines
84.36 2008445.11 001010
8445.12 0010
8445.13 0010
8445.19 0010
84.36 3008445.20 001010
8445.30 0010
8445.40 0010
8445.90 0010
ex 84.41 210Head assembly of industrial sewing machines30a
ex 8452.90 1020
84.42 000Machinery (other than sewing machines) for preparing, anning or working hides, skins or leather (including boot and shoe machinery)30a
8453.10 0010
8453.20 0010
8453.80 0010
8453.90 0010
84.48 810Parts of sawmill and logging machinery and equipment10
10
8466.92 1010
84.52 200Accounting and bookkeeping machines20
8470.40 0020
84.53Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, n.e.s. (electronic data processing machines)
84.53 1008471.10 0020a10
84.53 2008471.20 0020a10
84.53 3008471.91 0020a10
84.53 4008471.93 0020a10
84.53 5008471.92 0020a10
8471.99 0010
84.53 9008471.99 0020a10
84.62 000Ball, roller or needed roller bearings10
8482.10 0010
8482.20 0010
8482.30 0010
8482.40 0010
8482.50 0010
8482.80 0010
8482.91 0010
8482.99 0010
84.63 000Shafts, gearing, gear-boxes, flywheels, clutches, pulleys, bearing blocks, shims, and other transmission equipment for machinery 30a
8483.10 1010
8483.10 9020
8483.20 0010
8483.30 1010
8483.30 9020
8483.40 1010
8483.40 9020
8483.50 0020
8483.60 0020
8483.90 0020
85.01Generators (dynamos, alternators and turbo generators)
85.01 1118501.31 1030a10
8501.32 1010
8501.33 1010
8501.34 1010
ex 85.01 1128501.31 2030a20
8501.32 2020
8501.33 2020
8501.34 9020
85.01 1318501.61 1030a10
8501.62 1010
8501.63 1010
8501.64 1010
85.01 1398501.61 9030a20
8501.62 9020
8501.63 9020
8501.64 9020
85.01 1418502.11 1030a10
8502.12 1010
8502.13 1010
8502.20 1010
8502.30 1010
85.01 1498502.11 9030a20
8502.12 9020
8502.13 9020
8502.20 9020
8502.30 9020
85.13Telephone apparatus excluding telephone sets
ex 85.13 110ex 8517.30 1030a10
ex 85.13 1908517.30 9030
8517.81 1010
8517.82 9030
85.13Telegraph apparatus
ex 85.13 110ex 8517.30 1020a10
85.13 1208517.30 2020
8517.82 1010
8517.82 9020
85.19Electrical apparatus for making and breaking circuits, fixed and variable potentio- meters, printed circuit board; switches except switches of a kind used in domestic electrical wiring; and switchboard and control panels
ex 85.19 1208535.21 0050a30
8535.29 0030
8535.90 0030
8536.20 0030
8536.50 1030
ex 85.19 1908535.30 0050a30
ex 8535.50 9030
ex 8537.10 0030
ex 8537.10 0030
ex 8537.20 0030
ex 85.19 2108534.00 0050a10
ex 85.19 290
ex 85.19 300ex 8533.21 0050a30
ex 8533.29 0030
ex 8533.31 0030
ex 8533.39 0030
ex 8533.40 0030
87.01Tractors other than power tillers or walking tractors or hand tractors
87.01 1008701.30 001010
87.01 2008701.20 001010
87.01 9908701.90 001010
87.06Oil seals and grease retainers for car and truck
ex 87.06 100ex 8708.40 0030a10
ex 87.06 900ex 8708.50 0010
ex 8708.60 0010
88.02Airplanes
ex 88.02 300ex 8802.20 001010
ex 88.02 400ex 8802.30 001010
ex 88.02 500ex 8802.40 001010
90.17Medical, dental, surgical and veterinary instruments and apparatus (including electro- medical apparatus and opthalmic instruments)
90.17 1009018.11 001010
9018.19 0010
9018.20 0010
90.17 2009018.41 001010
9018.49 0010
90.17 9009018.31 001010
9018.32 0010
9018.39 0010
9018.50 0010
9018.90 0010
90.28Electronic instruments for measuring or detecting ionizing radiations
90.28 2109030.10 0020a10
90.28 290
90.28Electronic measuring, checking, analyzing or automatically controlling instruments and apparatus, n.e.s., other than electronic automatic regulators and electronic instruments and apparatus for measuring or detecting ionizing radiation
90.28 310ex 9030.20 0020a10
ex 9030.31 0010
ex 9030.39 1010
ex 9030.39 9010
ex 9030.40 0010
ex 9030.81 0010
ex 9030.89 0010
90.28 390ex 9014.20 0020a10
ex 9014.80 0010
ex 9015.10 0010
ex 9015.20 0010
ex 9015.30 0010
ex 9015.40 0010
ex 9015.80 0010
ex 9016.00 0010
ex 9017.10 0010
ex 9017.30 0010
ex 9017.80 0010
ex 9024.10 0010
ex 9024.80 0010
ex 9025.19 0010
ex 9025.20 0010
ex 9025.80 9010
ex 9026.10 1010
ex 9026.10 9010
ex 9026.20 9010
ex 9026.80 0010
ex 9027.10 0010
ex 9027.20 0010
ex 9027.30 0010
ex 9027.40 0010
ex 9027.50 0010
ex 9027.80 0010
ex 9029.10 0010
ex 9029.20 9010
ex 9029.20 0010
ex 9030.31 0010
ex 9030.39 9010
ex 9030.40 0010
ex 9030.81 0010
ex 9030.89 0010
ex 9031.10 0010
ex 9031.20 0010
ex 9031.80 0010
90.28Electrical (non-electronic) measuring, checking, analyzing or automatically controlling instruments and apparatus, n.e.s., other electro-mechanical (non-electronic) automatic regulators (control units)
90.28 910ex 9030.20 0030a10
ex 9030.31 0010
ex 9030.39 1010
ex 9030.40 0010
ex 9030.81 0010
ex 9030.89 0010
90.28 990ex 9014.20 0030a10
ex 9014.80 0010
ex 9015.10 0010
ex 9015.20 0010
ex 9015.30 0010
ex 9015.40 0010
ex 9015.80 0010
ex 9016.00 0010
ex 9017.10 0010
ex 9017.30 0010
ex 9017.80 0010
ex 9024.10 0010
ex 9024.80 0010
ex 9025.19 0010
ex 9025.20 0010
ex 9025.80 9010
ex 9026.10 1010
ex 9026.10 9010
ex 9026.20 9010
ex 9026.80 0010
ex 9027.10 0010
ex 9027.20 0010
ex 9027.30 0010
ex 9027.40 0010
ex 9027.50 0010
ex 9027.80 0010
ex 9029.10 0010
ex 9029.20 9010
ex 9030.20 0010
ex 9030.31 0010
ex 9030.39 9010
ex 9030.40 0010
ex 9030.81 0010
ex 9031.10 0010
ex 9031.20 0010
ex 9031.80 0010
ex 90.29 9009014.90 00Parts and accessories for measuring, controlling and scientific instruments30a10
9015.90 0010
10
ex 9016.00 0010
9017.90 9010
9024.90 0010
9025.90 0010
9026.90 1010
9027.90 0010
9028.90 0010
9029.90 0010
9030.90 0010
9031.90 0010
9032.90 0010
9033.00 0010
98.05 1009609.20 00Pencil leads30a20
ex 98.05 200ex 9609.90 00Tailor's chalks30 30

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