Commission Regulation (EC) No 1549/2006 of 17 October 2006 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

Type Regulation

Publication 2006-10-31

State In force

Text As published

Department European Commission

Source EUR-Lex

articles 2

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

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(d) heparin or its salts (heading 3001 );

(e) solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution (heading 3208 ); stamping foils of heading 3212 ;

(f) organic surface-active agents or preparations of heading 3402 ;

(g) run gums or ester gums (heading 3806 );

(h) prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 3811 );

(ij) prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 3819 );

(k) diagnostic or laboratory reagents on a backing of plastics (heading 3822 );

(l) synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;

(m) saddlery or harness (heading 4201 ) or trunks, suitcases, handbags or other containers of heading 4202 ;

(n) plaits, wickerwork or other articles of Chapter 46;

(o) wallcoverings of heading 4814 ;

(p) goods of Section XI (textiles and textile articles);

(q) articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking sticks, whips, riding-crops or parts thereof);

(r) imitation jewellery of heading 7117 ;

(s) articles of Section XVI (machines and mechanical or electrical appliances);

(t) parts of aircraft or vehicles of Section XVII;

(u) articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);

(v) articles of Chapter 91 (for example, clock or watch cases);

(w) articles of Chapter 92 (for example, musical instruments or parts thereof);

(x) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);

(y) articles of Chapter 95 (for example, toys, games, sports requisites); or

(z) articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).

1. Headings 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:

(a) liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1 013 mbar when a reduced-pressure distillation method is used (headings 3901 and 3902 );

(b) resins, not highly polymerised, of the coumarone-indene type (heading 3911 );

(d) silicones (heading 3910 );

(e) resols (heading 3909 ) and other prepolymers.

1. The expression ‘copolymers’ covers all polymers in which no single monomer unit contributes 95 % or more by weight to the total polymer content.

For the purposes of this chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this note, constituent comonomer units of polymers falling in the same heading shall be taken together.

If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.

1. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.

1. In headings 3901 to 3914 , the expression ‘primary forms’ applies only to the following forms:

(a) liquids and pastes, including dispersions (emulsions and suspensions) and solutions;

(b) blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.

1. Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 3901 to 3914 ).

1. For the purposes of heading 3917 , the expression ‘tubes, pipes and hoses’ means hollow products, whether semi-manufactured or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed one-and-a-half times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.

1. For the purposes of heading 3918 , the expression ‘wall or ceiling coverings of plastics’ applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.

1. In headings 3920 and 3921 , the expression ‘plates, sheets, film, foil and strip’ applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).

1. Heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-chapter II:

(a) reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres;

(b) structural elements used, for example, in floors, walls or partitions, ceilings or roofs;

(d) doors, windows and their frames and thresholds for doors;

(e) balconies, balustrades, fencing, gates and similar barriers;

(f) shutters, blinds (including venetian blinds) and similar articles and parts and fittings thereof;

(g) large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;

(h) ornamental architectural features, for example, flutings, cupolas, dovecotes; and

(ij) fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.

Subheading notes

1. Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:

(a) where there is a subheading named ‘Other’ in the same series:

(1) the designation in a subheading of a polymer by the prefix ‘poly’ (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 % or more by weight of the total polymer content;

(2) the copolymers named in subheadings 3901 30 , 3903 20 , 3903 30 and 3904 30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content;

(3) chemically modified polymers are to be classified in the subheading named ‘Other’, provided that the chemically modified polymers are not more specifically covered by another subheading;

(4) polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared;

(b) where there is no subheading named ‘Other’ in the same series:

(1) polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared;

(2) chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.

Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.

1. For the purposes of subheading 3920 43 , the term ‘plasticisers’ includes secondary plasticisers.

Additional note

1. Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular plastics belong to Chapter 39, even if they are:

— made up from woven, knitted or crocheted fabrics (other than those of heading 5903 ), felt or nonwovens impregnated, coated or covered with cellular plastics, or

— made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular plastics.

(Note 3(c) to Chapter 56 and note 2(a)(5) to Chapter 59).


CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
I.PRIMARY FORMS	I.PRIMARY FORMS
3901	Polymers of ethylene, in primary forms
3901 10	– Polyethylene having a specific gravity of less than 0,94
3901 10 10	– – Linear polyethylene	6,5	—
3901 10 90	– – Other	6,5	—
3901 20	– Polyethylene having a specific gravity of 0,94 or more
3901 20 10	– – Polyethylene in one of the forms mentioned in note 6(b) to this chapter, of a specific gravity of 0,958 or more at 23 °C, containing: — 50 mg/kg or less of aluminium, — 2 mg/kg or less of calcium, — 2 mg/kg or less of chromium, — 2 mg/kg or less of iron, — 2 mg/kg or less of nickel, — 2 mg/kg or less of titanium and — 8 mg/kg or less of vanadium, for the manufacture of chlorosulphonated polyethylene ¹²	Free	—
3901 20 90	– – Other	6,5	—
3901 30 00	– Ethylene-vinyl acetate copolymers	6,5	—
3901 90	– Other
3901 90 10	– – Ionomer resin consisting of a salt of a terpolymer of ethylene with isobutyl acrylate and methacrylic acid	Free	—
3901 90 20	– – A-B-A block copolymer of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight 35 % or less of styrene, in one of the forms mentioned in note 6(b) to this chapter	Free	—
3901 90 90	– – Other	6,5	—
3902	Polymers of propylene or of other olefins, in primary forms
3902 10 00	– Polypropylene	6,5	—
3902 20 00	– Polyisobutylene	6,5	—
3902 30 00	– Propylene copolymers	6,5	—
3902 90	– Other
3902 90 10	– – A-B-A block copolymer of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight 35 % or less of styrene, in one of the forms mentioned in note 6(b) to this chapter	Free	—
3902 90 20	– – Polybut-1-ene, a copolymer of but-1-ene with ethylene containing by weight 10 % or less of ethylene, or a blend of polybut-1-ene with polyethylene and/or polypropylene containing by weight 10 % or less of polyethylene and/or 25 % or less of polypropylene, in one of the forms mentioned in note 6(b) to this chapter	Free	—
3902 90 90	– – Other	6,5	—
3903	Polymers of styrene, in primary forms
	– Polystyrene
3903 11 00	– – Expansible	6,5	—
3903 19 00	– – Other	6,5 ⁷⁹	—
3903 20 00	– Styrene-acrylonitrile (SAN) copolymers	6,5	—
3903 30 00	– Acrylonitrile-butadiene-styrene (ABS) copolymers	6,5	—
3903 90	– Other
3903 90 10	– – Copolymer, solely of styrene with allyl alcohol, of an acetyl value of 175 or more	Free	—
3903 90 20	– – Brominated polystyrene, containing by weight 58 % or more but not more than 71 % of bromine, in one of the forms mentioned in note 6(b) to this chapter	Free	—
3903 90 90	– – Other	6,5	—
3904	Polymers of vinyl chloride or of other halogenated olefins, in primary forms
3904 10 00	– Poly(vinyl chloride), not mixed with any other substances	6,5	—
	– Other poly(vinyl chloride)
3904 21 00	– – Non-plasticised	6,5	—
3904 22 00	– – Plasticised	6,5	—
3904 30 00	– Vinyl chloride-vinyl acetate copolymers	6,5	—
3904 40 00	– Other vinyl chloride copolymers	6,5	—
3904 50	– Vinylidene chloride polymers
3904 50 10	– – Copolymer of vinylidene chloride with acrylonitrile, in the form of expansible beads of a diameter of 4 micrometres or more but not more than 20 micrometres	Free	—
3904 50 90	– – Other	6,5	—
	– Fluoropolymers
3904 61 00	– – Polytetrafluoroethylene	6,5	—
3904 69	– – Other
3904 69 10	– – – Poly(vinyl fluoride), in one of the forms mentioned in note 6(b) to this chapter	Free	—
3904 69 90	– – – Other	6,5	—
3904 90 00	– Other	6,5	—
3905	Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms
	– Poly(vinyl acetate)
3905 12 00	– – In aqueous dispersion	6,5	—
3905 19 00	– – Other	6,5	—
	– Vinyl acetate copolymers
3905 21 00	– – In aqueous dispersion	6,5	—
3905 29 00	– – Other	6,5	—
3905 30 00	– Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups	6,5	—
	– Other
3905 91 00	– – Copolymers	6,5	—
3905 99	– – Other
3905 99 10	– – – Poly(vinyl formal), in one of the forms mentioned in note 6(b) to this chapter, of a molecular weight of 10 000 or more but not exceeding 40 000 and containing by weight: — 9,5 % or more but not more than 13 % of acetyl groups evaluated as vinyl acetate and — 5 % or more but not more than 6,5 % of hydroxy groups evaluated as vinyl alcohol	Free	—
3905 99 90	– – – Other	6,5	—
3906	Acrylic polymers in primary forms
3906 10 00	– Poly(methyl methacrylate)	6,5	—
3906 90	– Other
3906 90 10	– – Poly[N-(3-hydroxyimino-1,1-dimethylbutyl)acrylamide]	Free	—
3906 90 20	– – Copolymer of 2-diisopropylaminoethyl methacrylate with decyl methacrylate, in the form of a solution in N, N-dimethylacetamide, containing by weight 55 % or more of copolymer	Free	—
3906 90 30	– – Copolymer of acrylic acid with 2-ethylhexyl acrylate, containing by weight 10 % or more but not more than 11 % of 2-ethylhexyl acrylate	Free	—
3906 90 40	– – Copolymer of acrylonitrile with methyl acrylate, modified with polybutadiene-acrylonitrile (NBR)	Free	—
3906 90 50	– – Polymerisation product of acrylic acid with alkyl methacrylate and small quantities of other monomers, for use as a thickener in the manufacture of textile printing pastes ¹²	Free	—
3906 90 60	– – Copolymer of methyl acrylate with ethylene and a monomer containing a non-terminal carboxy group as a substituent, containing by weight 50 % or more of methyl acrylate, whether or not compounded with silica	5	—
3906 90 90	– – Other	6,5	—
3907	Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
3907 10 00	– Polyacetals	6,5	—
3907 20	– Other polyethers
	– – Polyether alcohols
3907 20 11	– – – Polyethylene glycols	6,5	—
	– – – Other
3907 20 21	– – – – With a hydroxyl number not exceeding 100	6,5	—
3907 20 29	– – – – Other	6,5	—
	– – Other
3907 20 91	– – – Copolymer of 1-chloro-2,3-epoxypropane with ethylene oxide	Free	—
3907 20 99	– – – Other	6,5	—
3907 30 00	– Epoxide resins	6,5	—
3907 40 00	– Polycarbonates	6,5	—
3907 50 00	– Alkyd resins	6,5	—
3907 60	– Poly(ethylene terephthalate)
3907 60 20	– – Having a viscosity number of 78 ml/g or higher	6,5	—
3907 60 80	– – Other	6,5	—
3907 70 00	– Poly(lactic acid)	6,5	—
	– Other polyesters
3907 91	– – Unsaturated
3907 91 10	– – – Liquid	6,5	—
3907 91 90	– – – Other	6,5	—
3907 99	– – Other
	– – – With a hydroxyl number not exceeding 100
3907 99 11	– – – – Poly(ethylene naphthalene-2,6-dicarboxylate)	Free	—
3907 99 19	– – – – Other	6,5	—
	– – – Other
3907 99 91	– – – – Poly(ethylene naphthalene-2,6-dicarboxylate)	Free	—
3907 99 98	– – – – Other	6,5	—
3908	Polyamides in primary forms
3908 10 00	– Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12	6,5	—
3908 90 00	– Other	6,5	—
3909	Amino-resins, phenolic resins and polyurethanes, in primary forms
3909 10 00	– Urea resins; thiourea resins	6,5	—
3909 20 00	– Melamine resins	6,5	—
3909 30 00	– Other amino-resins	6,5	—
3909 40 00	– Phenolic resins	6,5	—
3909 50	– Polyurethanes
3909 50 10	– – Polyurethane of 2,2'-(tert-butylimino)diethanol and 4,4'-methylenedicyclohexyl diisocyanate, in the form of a solution in N, N-dimethylacetamide, containing by weight 50 % or more of polymer	Free	—
3909 50 90	– – Other	6,5	—
3910 00 00	Silicones in primary forms	6,5	—
3911	Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary forms
3911 10 00	– Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes	6,5	—
3911 90	– Other
	– – Condensation or rearrangement polymerisation products whether or not chemically modified
3911 90 11	– – – Poly(oxy-1,4-phenylenesulphonyl-1,4-phenyleneoxy-1,4-phenyleneisopropylidene-1,4-phenylene), in one of the forms mentioned in note 6(b) to this chapter	3,5	—
3911 90 13	– – – Poly(thio-1,4-phenylene)	Free	—
3911 90 19	– – – Other	6,5	—
	– – Other
3911 90 91	– – – Copolymer of p-cresol and divinylbenzene, in the form of a solution in N, N-dimethylacetamide containing by weight 50 % or more of polymer	Free	—
3911 90 93	– – – Hydrogenated copolymers of vinyltoluene and α-methylstyrene	Free	—
3911 90 99	– – – Other	6,5	—
3912	Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
	– Cellulose acetates
3912 11 00	– – Non-plasticised	6,5	—
3912 12 00	– – Plasticised	6,5	—
3912 20	– Cellulose nitrates (including collodions)
	– – Non-plasticised
3912 20 11	– – – Collodions and celloidin	6,5	—
3912 20 19	– – – Other	6	—
3912 20 90	– – Plasticised	6,5	—
	– Cellulose ethers
3912 31 00	– – Carboxymethylcellulose and its salts	6,5	—
3912 39	– – Other
3912 39 10	– – – Ethylcellulose	6,5	—
3912 39 20	– – – Hydroxypropylcellulose	Free	—
3912 39 80	– – – Other	6,5	—
3912 90	– Other
3912 90 10	– – Cellulose esters	6,4	—
3912 90 90	– – Other	6,5	—
3913	Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms
3913 10 00	– Alginic acid, its salts and esters	5	—
3913 90 00	– Other	6,5	—
3914 00 00	Ion-exchangers based on polymers of headings 3901 to 3913 , in primary forms	6,5	—
II.WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES	II.WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES
3915	Waste, parings and scrap, of plastics
3915 10 00	– Of polymers of ethylene	6,5	—
3915 20 00	– Of polymers of styrene	6,5	—
3915 30 00	– Of polymers of vinyl chloride	6,5	—
3915 90	– Of other plastics
	– – Of addition polymerisation products
3915 90 11	– – – Of polymers of propylene	6,5	—
3915 90 18	– – – Other	6,5	—
3915 90 90	– – Other	6,5	—
3916	Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics
3916 10 00	– Of polymers of ethylene	6,5	—
3916 20	– Of polymers of vinyl chloride
3916 20 10	– – Of poly(vinyl chloride)	6,5	—
3916 20 90	– – Other	6,5	—
3916 90	– Of other plastics
	– – Of condensation or rearrangement polymerisation products, whether or not chemically modified
3916 90 11	– – – Of polyesters	6,5	—
3916 90 13	– – – Of polyamides	6,5	—
3916 90 15	– – – Of epoxide resins	6,5	—
3916 90 19	– – – Other	6,5	—
	– – Of addition polymerisation products
3916 90 51	– – – Of polymers of propylene	6,5	—
3916 90 59	– – – Other	6,5	—
3916 90 90	– – Other	6,5	—
3917	Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics
3917 10	– Artificial guts (sausage casings) of hardened protein or of cellulosic materials
3917 10 10	– – Of hardened protein	5,3	—
3917 10 90	– – Of cellulosic materials	6,5	—
	– Tubes, pipes and hoses, rigid
3917 21	– – Of polymers of ethylene
3917 21 10	– – – Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked	6,5	—
3917 21 90	– – – Other	6,5	—
3917 22	– – Of polymers of propylene
3917 22 10	– – – Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked	6,5	—
3917 22 90	– – – Other	6,5	—
3917 23	– – Of polymers of vinyl chloride
3917 23 10	– – – Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked	6,5	—
3917 23 90	– – – Other	6,5	—
3917 29	– – Of other plastics
	– – – Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked
3917 29 12	– – – – Of condensation or rearrangement polymerisation products, whether or not chemically modified	6,5	—
3917 29 15	– – – – Of addition polymerisation products	6,5	—
3917 29 19	– – – – Other	6,5	—
3917 29 90	– – – Other	6,5	—
	– Other tubes, pipes and hoses
3917 31 00	– – Flexible tubes, pipes and hoses, having a minimum burst pressure of 27,6 MPa	6,5	—
3917 32	– – Other, not reinforced or otherwise combined with other materials, without fittings
	– – – Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked
3917 32 10	– – – – Of condensation or rearrangement polymerisation products, whether or not chemically modified	6,5	—
	– – – – Of addition polymerisation products
3917 32 31	– – – – – Of polymers of ethylene	6,5	—
3917 32 35	– – – – – Of polymers of vinyl chloride	6,5	—
3917 32 39	– – – – – Other	6,5	—
3917 32 51	– – – – Other	6,5	—
	– – – Other
3917 32 91	– – – – Artificial sausage casings	6,5	—
3917 32 99	– – – – Other	6,5	—
3917 33 00	– – Other, not reinforced or otherwise combined with other materials, with fittings	6,5	—
3917 39	– – Other
	– – – Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked
3917 39 12	– – – – Of condensation or rearrangement polymerisation products, whether or not chemically modified	6,5	—
3917 39 15	– – – – Of addition polymerisation products	6,5	—
3917 39 19	– – – – Other	6,5	—
3917 39 90	– – – Other	6,5	—
3917 40 00	– Fittings	6,5	—
3918	Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter
3918 10	– Of polymers of vinyl chloride
3918 10 10	– – Consisting of a support impregnated, coated or covered with poly(vinyl chloride)	6,5	m²
3918 10 90	– – Other	6,5	m²
3918 90 00	– Of other plastics	6,5	m²
3919	Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
3919 10	– In rolls of a width not exceeding 20 cm
	– – Strips, the coating of which consists of unvulcanised natural or synthetic rubber
3919 10 11	– – – Of plasticised poly(vinyl chloride) or of polyethylene	6,3	—
3919 10 13	– – – Of non-plasticised poly(vinyl chloride)	6,3	—
3919 10 15	– – – Of polypropylene	6,3	—
3919 10 19	– – – Other	6,3	—
	– – Other
	– – – Of condensation or rearrangement polymerisation products, whether or not chemically modified
3919 10 31	– – – – Of polyesters	6,5	—
3919 10 38	– – – – Other	6,5	—
	– – – Of addition polymerisation products
3919 10 61	– – – – Of plasticised poly(vinyl chloride) or of polyethylene	6,5	—
3919 10 69	– – – – Other	6,5	—
3919 10 90	– – – Other	6,5	—
3919 90	– Other
3919 90 10	– – Further worked than surface-worked, or cut to shapes other than rectangular (including square)	6,5	—
	– – Other
	– – – Of condensation or rearrangement polymerisation products, whether or not chemically modified
3919 90 31	– – – – Of polycarbonates, alkyd resins, polyallyl esters or other polyesters	6,5	—
3919 90 38	– – – – Other	6,5	—
	– – – Of addition polymerisation products
3919 90 61	– – – – Of plasticised poly(vinyl chloride) or of polyethylene	6,5	—
3919 90 69	– – – – Other	6,5	—
3919 90 90	– – – Other	6,5	—
3920	Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
3920 10	– Of polymers of ethylene
	– – Of a thickness not exceeding 0,125 mm
	– – – Of polyethylene having a specific gravity of
	– – – – Less than 0,94
3920 10 23	– – – – – Polyethylene film, of a thickness of 20 micrometres or more but not exceeding 40 micrometres, for the production of photoresist film used in the manufacture of semiconductors or printed circuits ¹²	Free	—
	– – – – – Other
	– – – – – – Not printed
3920 10 24	– – – – – – – Stretch film	6,5	—
3920 10 26	– – – – – – – Other	6,5	—
3920 10 27	– – – – – – Printed	6,5	—
3920 10 28	– – – – 0,94 or more	6,5	—
3920 10 40	– – – Other	6,5	—
	– – Of a thickness exceeding 0,125 mm
3920 10 81	– – – Synthetic paper pulp, in the form of moist sheets made from unconnected finely branched polyethylene fibrils, whether or not blended with cellulose fibres in a quantity not exceeding 15 %, containing poly(vinyl alcohol) dissolved in water as the moistening agent	Free	—
3920 10 89	– – – Other	6,5	—
3920 20	– Of polymers of propylene
	– – Of a thickness not exceeding 0,10 mm
3920 20 21	– – – Biaxially oriented	6,5	—
3920 20 29	– – – Other	6,5	—
	– – Of a thickness exceeding 0,10 mm
	– – – Strip of a width exceeding 5 mm but not exceeding 20 mm of the kind used for packaging
3920 20 71	– – – – Decorative strip	6,5	—
3920 20 79	– – – – Other	6,5	—
3920 20 90	– – – Other	6,5	—
3920 30 00	– Of polymers of styrene	6,5	—
	– Of polymers of vinyl chloride
3920 43	– – Containing by weight not less than 6 % of plasticisers
3920 43 10	– – – Of a thickness not exceeding 1 mm	6,5	—
3920 43 90	– – – Of a thickness exceeding 1 mm	6,5	—
3920 49	– – Other
3920 49 10	– – – Of a thickness not exceeding 1 mm	6,5	—
3920 49 90	– – – Of a thickness exceeding 1 mm	6,5	—
	– Of acrylic polymers
3920 51 00	– – Of poly(methyl methacrylate)	6,5	—
3920 59	– – Other
3920 59 10	– – – Copolymer of acrylic and methacrylic esters, in the form of film of a thickness not exceeding 150 micrometres	Free	—
3920 59 90	– – – Other	6,5	—
	– Of polycarbonates, alkyd resins, polyallyl esters or other polyesters
3920 61 00	– – Of polycarbonates	6,5	—
3920 62	– – Of poly(ethylene terephthalate)
	– – – Of a thickness not exceeding 0,35 mm
3920 62 11	– – – – Poly(ethylene terephthalate) film, of a thickness of 72 micrometres or more but not exceeding 79 micrometres, for the manufacture of flexible magnetic disks ¹²	Free	—
3920 62 13	– – – – Poly(ethylene terephthalate) film, of a thickness of 100 micrometres or more but not exceeding 150 micrometres, for the manufacture of photopolymer printing plates ¹²	Free	—
3920 62 19	– – – – Other	6,5	—
3920 62 90	– – – Of a thickness exceeding 0,35 mm	6,5	—
3920 63 00	– – Of unsaturated polyesters	6,5	—
3920 69 00	– – Of other polyesters	6,5	—
	– Of cellulose or its chemical derivatives
3920 71	– – Of regenerated cellulose
3920 71 10	– – – Sheets, film or strip, coiled or not, of a thickness of less than 0,75 mm	6,5	—
3920 71 90	– – – Other	6,5	—
3920 73	– – Of cellulose acetate
3920 73 10	– – – Film in rolls or in strips, for cinematography or photography	6,3	—
3920 73 50	– – – Sheets, film or strip, coiled or not, of a thickness of less than 0,75 mm	6,5	—
3920 73 90	– – – Other	6,5	—
3920 79	– – Of other cellulose derivatives
3920 79 10	– – – Of vulcanised fibre	5,7	—
3920 79 90	– – – Other	6,5	—
	– Of other plastics
3920 91 00	– – Of poly(vinyl butyral)	6,1	—
3920 92 00	– – Of polyamides	6,5	—
3920 93 00	– – Of amino-resins	6,5	—
3920 94 00	– – Of phenolic resins	6,5	—
3920 99	– – Of other plastics
	– – – Of condensation or rearrangement polymerisation products, whether or not chemically modified
3920 99 21	– – – – Polyimide sheet and strip, uncoated, or coated or covered solely with plastic	Free	—
3920 99 28	– – – – Other	6,5	—
	– – – Of addition polymerisation products
3920 99 51	– – – – Poly(vinyl fluoride) sheet	Free	—
3920 99 53	– – – – Ion-exchange membranes of fluorinated plastic material, for use in chlor-alkali electrolytic cells ¹²	Free	—
3920 99 55	– – – – Biaxially oriented poly(vinyl alcohol) film, containing by weight 97 % or more of poly(vinyl alcohol), uncoated, of a thickness not exceeding 1 mm	Free	—
3920 99 59	– – – – Other	6,5	—
3920 99 90	– – – Other	6,5	—
3921	Other plates, sheets, film, foil and strip, of plastics
	– Cellular
3921 11 00	– – Of polymers of styrene	6,5	—
3921 12 00	– – Of polymers of vinyl chloride	6,5	—
3921 13	– – Of polyurethanes
3921 13 10	– – – Flexible	6,5	—
3921 13 90	– – – Other	6,5	—
3921 14 00	– – Of regenerated cellulose	6,5	—
3921 19 00	– – Of other plastics	6,5	—
3921 90	– Other
	– – Of condensation or rearrangement polymerisation products, whether or not chemically modified
	– – – Of polyesters
3921 90 11	– – – – Corrugated sheet and plates	6,5	—
3921 90 19	– – – – Other	6,5	—
3921 90 30	– – – Of phenolic resins	6,5	—
	– – – Of amino-resins
	– – – – Laminated
3921 90 41	– – – – – High-pressure laminates with a decorative surface on one or both sides	6,5	—
3921 90 43	– – – – – Other	6,5	—
3921 90 49	– – – – Other	6,5	—
3921 90 55	– – – Other	6,5	—
3921 90 60	– – Of addition polymerisation products	6,5	—
3921 90 90	– – Other	6,5	—
3922	Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
3922 10 00	– Baths, shower-baths, sinks and washbasins	6,5	—
3922 20 00	– Lavatory seats and covers	6,5	—
3922 90 00	– Other	6,5	—
3923	Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
3923 10 00	– Boxes, cases, crates and similar articles	6,5	—
	– Sacks and bags (including cones)
3923 21 00	– – Of polymers of ethylene	6,5	—
3923 29	– – Of other plastics
3923 29 10	– – – Of poly(vinyl chloride)	6,5	—
3923 29 90	– – – Other	6,5	—
3923 30	– Carboys, bottles, flasks and similar articles
3923 30 10	– – Of a capacity not exceeding two litres	6,5	p/st
3923 30 90	– – Of a capacity exceeding two litres	6,5	p/st
3923 40	– Spools, cops, bobbins and similar supports
3923 40 10	– – Spools, reels and similar supports for photographic and cinematographic film or for tapes, films and the like of heading 8523	5,3	—
3923 40 90	– – Other	6,5	—
3923 50	– Stoppers, lids, caps and other closures
3923 50 10	– – Caps and capsules for bottles	6,5	—
3923 50 90	– – Other	6,5	—
3923 90	– Other
3923 90 10	– – Netting extruded in tubular form	6,5	—
3923 90 90	– – Other	6,5	—
3924	Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
3924 10 00	– Tableware and kitchenware	6,5	—
3924 90	– Other
	– – Of regenerated cellulose
3924 90 11	– – – Sponges	6,5	—
3924 90 19	– – – Other	6,5	—
3924 90 90	– – Other	6,5	—
3925	Builders' ware of plastics, not elsewhere specified or included
3925 10 00	– Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres	6,5	—
3925 20 00	– Doors, windows and their frames and thresholds for doors	6,5	p/st ⁸⁰
3925 30 00	– Shutters, blinds (including venetian blinds) and similar articles and parts thereof	6,5	—
3925 90	– Other
3925 90 10	– – Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings	6,5	—
3925 90 20	– – Trunking, ducting and cable trays for electrical circuits	6,5	—
3925 90 80	– – Other	6,5	—
3926	Other articles of plastics and articles of other materials of headings 3901 to 3914
3926 10 00	– Office or school supplies	6,5	—
3926 20 00	– Articles of apparel and clothing accessories (including gloves, mittens and mitts)	6,5	—
3926 30 00	– Fittings for furniture, coachwork or the like	6,5	—
3926 40 00	– Statuettes and other ornamental articles	6,5	—
3926 90	– Other
3926 90 50	– – Perforated buckets and similar articles used to filter water at the entrance to drains	6,5	—
	– – Other
3926 90 92	– – – Made from sheet	6,5	—
3926 90 97	– – – Other	6,5 ⁸¹	—

CHAPTER 40 RUBBER AND ARTICLES THEREOF

Notes

1. Except where the context otherwise requires, throughout the nomenclature the expression ‘rubber’ means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.

1. This chapter does not cover:

(a) goods of Section XI (textiles and textile articles);

(b) footwear or parts thereof of Chapter 64;

(d) mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;

(e) articles of Chapter 90, 92, 94 or 96; or

(f) articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 4011 to 4013 ).

1. In headings 4001 to 4003 and 4005 , the expression ‘primary forms’ applies only to the following forms:

(a) liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);

(b) blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.

1. In note 1 to this chapter and in heading 4002 , the expression ‘synthetic rubber’ applies to:

(a) unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 and 29 °C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one-and-a-half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by note 5(B)(2) and (3) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;

(b) thioplasts (TM); and

(c) natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the abovementioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.

1. (A) Headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with: (1) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex); (2) pigments or other colouring matter, other than those added solely for the purpose of identification; (3) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (B). (B) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 4001 or 4002 , as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material: (1) emulsifiers or anti-tack agents; (2) small amounts of breakdown products of emulsifiers; (3) very small amounts of the following: heat-sensitive agents (generally, for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally, for obtaining electropositive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.

1. For the purposes of heading 4004 , the expression ‘waste, parings and scrap’ means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.

1. Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 4008 .

1. Heading 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.

1. In headings 4001 , 4002 , 4003 , 4005 and 4008 , the expressions ‘plates’, ‘sheets’ and ‘strip’ apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.

In heading 4008 , the expressions ‘rods’ and ‘profile shapes’ apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

Additional note

1. Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular rubber belong to Chapter 40, even if they are:

— made up from woven, knitted or crocheted fabrics (other than those of heading 5906 ), felt or nonwovens impregnated, coated or covered with cellular rubber, or

— made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular rubber.

(Note 3(c) to Chapter 56 and note 4, last paragraph, to Chapter 59).


CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
4001	Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
4001 10 00	– Natural rubber latex, whether or not prevulcanised	Free	—
	– Natural rubber in other forms
4001 21 00	– – Smoked sheets	Free	—
4001 22 00	– – Technically specified natural rubber (TSNR)	Free	—
4001 29 00	– – Other	Free	—
4001 30 00	– Balata, gutta-percha, guayule, chicle and similar natural gums	Free	—
4002	Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip
	– Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR)
4002 11 00	– – Latex	Free	—
4002 19	– – Other
4002 19 10	– – – Styrene-butadiene rubber produced by emulsion polymerisation (E-SBR), in bales	Free	—
4002 19 20	– – – Styrene-butadiene-styrene block copolymers produced by solution polymerisation (SBS, thermoplastic elastomers), in granules, crumbs or powders	Free	—
4002 19 30	– – – Styrene-butadiene rubber produced by solution polymerisation (S-SBR) in bales	Free	—
4002 19 90	– – – Other	Free	—
4002 20 00	– Butadiene rubber (BR)	Free	—
	– Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR)
4002 31 00	– – Isobutene-isoprene (butyl) rubber (IIR)	Free	—
4002 39 00	– – Other	Free	—
	– Chloroprene (chlorobutadiene) rubber (CR)
4002 41 00	– – Latex	Free	—
4002 49 00	– – Other	Free	—
	– Acrylonitrile-butadiene rubber (NBR)
4002 51 00	– – Latex	Free	—
4002 59 00	– – Other	Free	—
4002 60 00	– Isoprene rubber (IR)	Free	—
4002 70 00	– Ethylene-propylene-non-conjugated diene rubber (EPDM)	Free	—
4002 80 00	– Mixtures of any product of heading 4001 with any product of this heading	Free	—
	– Other
4002 91 00	– – Latex	Free	—
4002 99	– – Other
4002 99 10	– – – Products modified by the incorporation of plastics	2,9	—
4002 99 90	– – – Other	Free	—
4003 00 00	Reclaimed rubber in primary forms or in plates, sheets or strip	Free	—
4004 00 00	Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom	Free	—
4005	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
4005 10 00	– Compounded with carbon black or silica	Free	—
4005 20 00	– Solutions; dispersions other than those of subheading 4005 10	Free	—
	– Other
4005 91 00	– – Plates, sheets and strip	Free	—
4005 99 00	– – Other	Free	—
4006	Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber
4006 10 00	– ‘Camel-back’ strips for retreading rubber tyres	Free	—
4006 90 00	– Other	Free	—
4007 00 00	Vulcanised rubber thread and cord	3	—
4008	Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
	– Of cellular rubber
4008 11 00	– – Plates, sheets and strip	3	—
4008 19 00	– – Other	2,9	—
	– Of non-cellular rubber
4008 21	– – Plates, sheets and strip
4008 21 10	– – – Floor coverings and mats	3	m²
4008 21 90	– – – Other	3	—
4008 29 00	– – Other	2,9	—
4009	Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
	– Not reinforced or otherwise combined with other materials
4009 11 00	– – Without fittings	3	—
4009 12 00	– – With fittings	3	—
	– Reinforced or otherwise combined only with metal
4009 21 00	– – Without fittings	3	—
4009 22 00	– – With fittings	3	—
	– Reinforced or otherwise combined only with textile materials
4009 31 00	– – Without fittings	3	—
4009 32 00	– – With fittings	3	—
	– Reinforced or otherwise combined with other materials
4009 41 00	– – Without fittings	3	—
4009 42 00	– – With fittings	3	—
4010	Conveyor or transmission belts or belting, of vulcanised rubber
	– Conveyor belts or belting
4010 11 00	– – Reinforced only with metal	6,5	—
4010 12 00	– – Reinforced only with textile materials	6,5	—
4010 19 00	– – Other	6,5	—
	– Transmission belts or belting
4010 31 00	– – Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm	6,5	—
4010 32 00	– – Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm	6,5	—
4010 33 00	– – Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm	6,5	—
4010 34 00	– – Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm	6,5	—
4010 35 00	– – Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm	6,5	—
4010 36 00	– – Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm	6,5	—
4010 39 00	– – Other	6,5	—
4011	New pneumatic tyres, of rubber
4011 10 00	– Of a kind used on motor cars (including station wagons and racing cars)	4,5	p/st
4011 20	– Of a kind used on buses or lorries
4011 20 10	– – With a load index not exceeding 121	4,5	p/st
4011 20 90	– – With a load index exceeding 121	4,5	p/st
4011 30 00	– Of a kind used on aircraft	4,5	p/st
4011 40	– Of a kind used on motorcycles
4011 40 20	– – For rims with a diameter not exceeding 33 cm	4,5	p/st
4011 40 80	– – Other	4,5	p/st
4011 50 00	– Of a kind used on bicycles	4	p/st
	– Other, having a ‘herring-bone’ or similar tread
4011 61 00	– – Of a kind used on agricultural or forestry vehicles and machines	4	p/st
4011 62 00	– – Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm	4	p/st
4011 63 00	– – Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm	4	p/st
4011 69 00	– – Other	4	p/st
	– Other
4011 92 00	– – Of a kind used on agricultural or forestry vehicles and machines	4	p/st
4011 93 00	– – Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm	4	p/st
4011 94 00	– – Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm	4	p/st
4011 99 00	– – Other	4	p/st
4012	Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber
	– Retreaded tyres
4012 11 00	– – Of a kind used on motor cars (including station wagons and racing cars)	4,5	p/st
4012 12 00	– – Of a kind used on buses or lorries	4,5	p/st
4012 13 00	– – Of a kind used on aircraft	4,5	p/st
4012 19 00	– – Other	4,5	p/st
4012 20 00	– Used pneumatic tyres	4,5	p/st
4012 90	– Other
4012 90 20	– – Solid or cushion tyres	2,5	—
4012 90 30	– – Tyre treads	2,5	—
4012 90 90	– – Tyre flaps	4	—
4013	Inner tubes, of rubber
4013 10	– Of a kind used on motor cars (including station wagons and racing cars), buses or lorries
4013 10 10	– – Of the kind used on motor cars (including station wagons and racing cars)	4	p/st
4013 10 90	– – Of the kind used on buses or lorries	4	p/st
4013 20 00	– Of a kind used on bicycles	4	p/st
4013 90 00	– Other	4	p/st
4014	Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber
4014 10 00	– Sheath contraceptives	Free	—
4014 90	– Other
4014 90 10	– – Teats, nipple shields, and similar articles for babies	Free	—
4014 90 90	– – Other	Free	—
4015	Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber
	– Gloves, mittens and mitts
4015 11 00	– – Surgical	2	pa
4015 19	– – Other
4015 19 10	– – – Household gloves	2,7	pa
4015 19 90	– – – Other	2,7	pa
4015 90 00	– Other	5	—
4016	Other articles of vulcanised rubber other than hard rubber
4016 10 00	– Of cellular rubber	3,5	—
	– Other
4016 91 00	– – Floor coverings and mats	2,5	—
4016 92 00	– – Erasers	2,5	—
4016 93 00	– – Gaskets, washers and other seals	2,5	—
4016 94 00	– – Boat or dock fenders, whether or not inflatable	2,5	—
4016 95 00	– – Other inflatable articles	2,5	—
4016 99	– – Other
4016 99 20	– – – Expander sleeves	2,5	—
	– – – Other
	– – – – For motor vehicles of headings 8701 to 8705
4016 99 52	– – – – – Rubber-to-metal bonded parts	2,5	—
4016 99 58	– – – – – Other	2,5	—
	– – – – Other
4016 99 91	– – – – – Rubber-to-metal bonded parts	2,5	—
4016 99 99	– – – – – Other	2,5	—
4017 00	Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber
4017 00 10	– Hard rubber (for example, ebonite) in all forms, including waste and scrap	Free	—
4017 00 90	– Articles of hard rubber	Free	—

SECTION VIII

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

CHAPTER 41 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

Notes

1. This chapter does not cover:

(a) parings or similar waste, of raw hides or skins (heading 0511 );

(b) birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701 ; or

(c) hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.

1. (A) Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 to 4103 , as the case may be). (B) For the purposes of headings 4104 to 4106 , the term ‘crust’ includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.

1. Throughout the nomenclature, the expression ‘composition leather’ means only substances of the kind referred to in heading 4115 .


CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
4101	Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
4101 20	– Whole hides and skins, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved
4101 20 10	– – Fresh	Free	p/st
4101 20 30	– – Wet-salted	Free	p/st
4101 20 50	– – Dried or dry-salted	Free	p/st
4101 20 90	– – Other	Free	p/st
4101 50	– Whole hides and skins, of a weight exceeding 16 kg
4101 50 10	– – Fresh	Free	p/st
4101 50 30	– – Wet-salted	Free	p/st
4101 50 50	– – Dried or dry-salted	Free	p/st
4101 50 90	– – Other	Free	p/st
4101 90 00	– Other, including butts, bends and bellies	Free	—
4102	Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter
4102 10	– With wool on
4102 10 10	– – Of lambs	Free	p/st
4102 10 90	– – Other	Free	p/st
	– Without wool on
4102 21 00	– – Pickled	Free	p/st
4102 29 00	– – Other	Free	p/st
4103	Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1(b) or 1(c) to this chapter
4103 20 00	– Of reptiles	Free	p/st
4103 30 00	– Of swine	Free	p/st
4103 90	– Other
4103 90 10	– – Of goats or kids	Free	p/st
4103 90 90	– – Other	Free	—
4104	Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
	– In the wet state (including wet-blue)
4104 11	– – Full grains, unsplit; grain splits
4104 11 10	– – – Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m²)	Free	p/st
	– – – Other
	– – – – Of bovine (including buffalo) animals
4104 11 51	– – – – – Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m²)	Free	p/st
4104 11 59	– – – – – Other	Free	p/st
4104 11 90	– – – – Other	5,5	p/st
4104 19	– – Other
4104 19 10	– – – Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m²)	Free	p/st
	– – – Other
	– – – – Of bovine (including buffalo) animals
4104 19 51	– – – – – Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m²)	Free	p/st
4104 19 59	– – – – – Other	Free	p/st
4104 19 90	– – – – Other	5,5	p/st
	– In the dry state (crust)
4104 41	– – Full grains, unsplit; grain splits
	– – – Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m²)
4104 41 11	– – – – East India kip, whole, whether or not the heads and legs have been removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles	Free	p/st
4104 41 19	– – – – Other	6,5	p/st
	– – – Other
	– – – – Of bovine (including buffalo) animals
4104 41 51	– – – – – Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m²)	6,5	p/st
4104 41 59	– – – – – Other	6,5	p/st
4104 41 90	– – – – Other	5,5	p/st
4104 49	– – Other
	– – – Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m²)
4104 49 11	– – – – East India kip, whole, whether or not the heads and legs have been removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles	Free	p/st
4104 49 19	– – – – Other	6,5	p/st
	– – – Other
	– – – – Of bovine (including buffalo) animals
4104 49 51	– – – – – Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m²)	6,5	p/st
4104 49 59	– – – – – Other	6,5	p/st
4104 49 90	– – – – Other	5,5	p/st
4105	Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
4105 10	– In the wet state (including wet-blue)
4105 10 10	– – Not split	2	p/st
4105 10 90	– – Split	2	p/st
4105 30	– In the dry state (crust)
4105 30 10	– – Vegetable pre-tanned Indian hair sheep, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles	Free	p/st
	– – Other
4105 30 91	– – – Not split	2	p/st
4105 30 99	– – – Split	2	p/st
4106	Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared
	– Of goats or kids
4106 21	– – In the wet state (including wet-blue)
4106 21 10	– – – Not split	2	p/st
4106 21 90	– – – Split	2	p/st
4106 22	– – In the dry state (crust)
4106 22 10	– – – Vegetable pre-tanned Indian goat or kid, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles	Free	p/st
4106 22 90	– – – Other	2	p/st
	– Of swine
4106 31	– – In the wet state (including wet-blue)
4106 31 10	– – – Not split	2	p/st
4106 31 90	– – – Split	2	p/st
4106 32	– – In the dry state (crust)
4106 32 10	– – – Not split	2	p/st
4106 32 90	– – – Split	2	p/st
4106 40	– Of reptiles
4106 40 10	– – Vegetable pre-tanned	Free	p/st
4106 40 90	– – Other	2	p/st
	– Other
4106 91 00	– – In the wet state (including wet-blue)	2	—
4106 92 00	– – In the dry state (crust)	2	p/st
4107	Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
	– Whole hides and skins
4107 11	– – Full grains, unsplit
	– – – Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m²)
4107 11 11	– – – – Boxcalf	6,5	m²
4107 11 19	– – – – Other	6,5	m²
4107 11 90	– – – Other	6,5	m²
4107 12	– – Grain splits
	– – – Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m²)
4107 12 11	– – – – Boxcalf	6,5	m²
4107 12 19	– – – – Other	6,5	m²
	– – – Other
4107 12 91	– – – – Bovine (including buffalo) leather	5,5	m²
4107 12 99	– – – – Equine leather	6,5	m²
4107 19	– – Other
4107 19 10	– – – Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m²)	6,5	m²
4107 19 90	– – – Other	6,5	m²
	– Other, including sides
4107 91	– – Full grains, unsplit
4107 91 10	– – – Sole leather	6,5	—
4107 91 90	– – – Other	6,5	m²
4107 92	– – Grain splits
4107 92 10	– – – Bovine (including buffalo) leather	5,5	m²
4107 92 90	– – – Equine leather	6,5	m²
4107 99	– – Other
4107 99 10	– – – Bovine (including buffalo) leather	6,5	m²
4107 99 90	– – – Equine leather	6,5	m²
4108
4109
4110
4111
4112 00 00	Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114	3,5	m²
4113	Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114
4113 10 00	– Of goats or kids	3,5	m²
4113 20 00	– Of swine	2	m²
4113 30 00	– Of reptiles	2	m²
4113 90 00	– Other	2	m²
4114	Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
4114 10	– Chamois (including combination chamois) leather
4114 10 10	– – Of sheep or lambs	2,5	p/st
4114 10 90	– – Of other animals	2,5	p/st
4114 20 00	– Patent leather and patent laminated leather; metallised leather	2,5	m²
4115	Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
4115 10 00	– Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls	2,5	—
4115 20 00	– Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour	Free	—

CHAPTER 42 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

Notes

1. This chapter does not cover:

(a) sterile surgical catgut or similar sterile suture materials (heading 3006 );

(b) articles of apparel and clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304 );

(d) articles of Chapter 64;

(e) headgear or parts thereof of Chapter 65;

(f) whips, riding-crops or other articles of heading 6602 ;

(g) cuff links, bracelets or other imitation jewellery (heading 7117 );

(h) fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally, Section XV);

(ij) strings, skins for drums or the like, or other parts of musical instruments (heading 9209 );

(k) articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

(l) articles of Chapter 95 (for example, toys, games, sports requisites); or

(m) buttons, press-fasteners, snap-fasteners, press studs, button moulds or other parts of these articles, button blanks, of heading 9606 .

1. (A) In addition to the provisions of note 1 above, heading 4202 does not cover: (a) bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923 ); (b) articles of plaiting materials (heading 4602 ). (B) Articles of headings 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings, even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.

1. For the purposes of heading 4203 , the expression ‘articles of apparel and clothing accessories’ applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 9113 ).

Additional note

1. For the purposes of the subheadings of heading 4202 , the term ‘outer surface’ shall refer to the material of the outer surface of the container being visible to the naked eye, even where this material is the outer layer of a combination of materials which makes up the outer material of the container.

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