PHILIPPINE LAWS, STATUTES, CODES & ISSUANCES
Page 1 of R.A. No. 1937 - A DECREE TO CONSOLIDATE AND CODIFY ALL THE TARIFF AND CUSTOMS LAWS OF THE PHILIPPINES
REPUBLIC ACTS
REPUBLIC ACT NO. 1937
AN ACT TO REVISE AND CODIFY THE TARIFF AND CUSTOMS LAWS OF THE PHILIPPINES
PRELIMINARY SECTION. This Act shall be known as the Tariff and Customs Code of the Philippines.
BOOK I
TARIFF LAW
TITLE I
IMPORT TARIFF
j. Opium pipes and parts thereof, of whatever material.
k. All other articles the importation of which is prohibited by law.
Schedule I
LIVE ANIMALS; ANIMAL PRODUCTS.
01.01 Live horses, asses, mules and hinnies: A. Sucking foals Free B. Other hd. P100.00 01.02 Live bovine animals (including buffalo and carabao): A. Sucking calves Free B. Other hd. P20.00 01.03 Live pigs: A. Sucking pigs Free B. Other hd. P10.00 01.04 Live sheep and goats: A. Sucking pigs Free B. Other hd. P10.00 01.05 Live poultry (i.e., chickens, ducks, geese, turkeys, guinea fowls, pigeons and pheasants) ad val. 60% 01.06 Other live animals ad val. 60%
CHAPTER 2
MEAT AND EDIBLE MEAT OFFALS.
1. This Chapter does not cover:
(a) Guts, bladders or stomachs of animals (heading No. 05.04);cralaw
(b) Animal fats, other than unrendered pig fat and unrendered poultry fat (Chapter 15); or
02.01 Meat and edible offals of the animals falling within heading No. 01.01, 01.02, 01.03 or 01.04, fresh, chilled or frozen: A. Meat g.w., 100 kgs. P15.00 or ad val. 15% B. Other ad val. 50% 02.02 Dead poultry (i.e., chickens, ducks, geese, turkeys, guinea fowls, pigeons and pheasants) and edible offals thereof (except liver), fresh, chilled or frozen ad val. 70% 02.03 Poultry liver, fresh, chilled, frozen, salted or cooked ad val. 75% 02.04 Other meat and edible meat offals, fresh, chilled or frozen ad val. 40% 02.05 Unrendered pig fat free of lean meat and unrendered poultry fat, fresh, chilled, frozen, salted, dried, smoked, cooked or similarly treated ad val. 40% 02.06 Meat and edible meat offals (except poultry liver), salted, dried, smoked, cooked or similarly treated ad val. 60%
CHAPTER 3
FISH, CRUSTACEANS AND MOLLUSKS
1. This Chapter does not cover:
(a) Marine mammals (heading No. 01.06) or meat thereof (heading No. 02.04 or 02.06);cralaw
(b) Caviar or caviar substitutes (heading No. 16.04); or
2. The expression "fish" in this Chapter includes livers and edible roes of fish.
03.01 Fish, fresh (live or dead), chilled or frozen: A. Live ad val. 100% B. Dead ad val. 75% 03.02 Fish, salted, dried or smoked ad val. 75% 03.03 Crustaceans and mollusks, whether in shell or not, fresh (live or dead), chilled, frozen, salted, dried or cooked: A. Fresh (live or dead), chilled or frozen ad val. 75% B. Salted, dried or cooked ad val. 75%
CHAPTER 4
DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; OTHER EDIBLE ANIMAL PRODUCTS.
04.01 Milk and cream, fresh, not concentrated or sweetened ad val. 5% 04.02 Milk and cream, preserved, oncentrated or sweetened: A. In liquid or semi-solid form ad val. 10% B. In solid form (e.g., block milk or milk powder) ad val. 15% 04.03 Butter: A. Butterfat (including raw butter) ad val. 15% B. Other ad val. 50% 04.04 Cheese and curd ad val. 50% 04.05 Hens' and other birds' eggs and egg yolks, fresh, dried, powdered, or otherwise preserved, sweetened or not ad val. 100% 04.06 Natural honey ad val. 100% 04.07 Other unprepared edible animal products (e.g., birds' nests, turtles' and lizards' eggs, locusts or similar products) ad val. 100%
CHAPTER 5
RAW MATERIALS AND OTHER UNMANUFACTURED PRODUCTS OF ANIMAL ORIGIN
1. This Chapter does not cover:
(a) Edible products (other than guts, bladders and stomachs of animals);cralaw
(c) Furskins (Chapter 43);cralaw
(d) Animal textile materials, other than horsehair (Schedule XI); or
(e) Prepared knots or tufts for brushmaking (heading No. 96.03).
05.01 Human hair, unworked, whether of not washed or scoured ad val. 100% 05.02 Pigs', hogs' and boars' bristles; badger hair and other brushmaking hair ad val. 100% 05.03 Horsehair and horsehair waste ad val. 100% 05.04 Guts, bladders and stomachs of animals other than fish: A. Guts ad val. 50% B. Other ad val. 100% 05.05 Waste of fish, crustaceans or mollusks ad val. 25% 05.06 Sinews, tendons, parings and similar waste of raw hides and skins ad val. 25% 05.07 Bed feathers and down, unworked or simply prepared; other feathers and parts of feathers, skins and other parts of birds with their feathers, unworked or cleaned or otherwise treated for preservation ad val. 150% 05.08 Bones and horn cores, unworked, scoured, treated with acid, degelatinized or defatted, whether or not sliced, crushed or pulverized, but not further prepared ad val. 100% 05.09 Horns, antlers, hoofs, nails, claws, spurs and beaks of animals, unworked, cut, split or straightened, but not further prepared, and waste and powder thereof; whalebone and the like, unworked, scoured, scraped, trimmed or split, but not further prepared ad val. 100% 05.10 Ivory, whether or not sliced; powder, parings and wastes thereof ad val. 100% 05.11 Tortoise shell (shells, scales, claws, parings and waste), whether or not flattened or split ad val. 100% 05.12 Coral and similar substances, unworked or simply prepared, but nor processed; shells, unworked or pulverized or sawn ad val. 100% 05.13 Natural sponges ad val. 150% 05.14 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; animal products, fresh, chilled or frozen, of a kind used in the preparation of pharmaceutical products ad val. 35% 05.15 Other unworked animal products; dead animals and fish, unfit for human consumption ad val. 60%
Schedule II
PLANTS AND VEGETABLE PRODUCTS.
CHAPTER 6
LIVE TREES AND OTHER PLANTS, BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE.
06.01 Bulbs, tubers, corns, crowns (not including asparagus crowns) and rhizomes of flowering or foliage plants ad val. 50% 06.02 Other live plants, including trees, shrubs, bushes, roots, cuttings and slips ad val. 50% 06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared ad val. 70% 06.04 Foliage, branches and other parts (other than flowers or buds) of trees, shrubs, bushes and other plants, and mosses and grasses, being articles of a kind suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared ad val. 70%
CHAPTER 7
EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
07.01 Vegetables, fresh or chilled: A. Garlic g.w., 100 kgs. P50.00 B. Onions, shallots and Irish potatoes g.w., 100 kgs. P30.00 C. Other g.w., 100 kgs. P30.00 07.02 Vegetables preserved by freezing g.w., 100 kgs. P30.00 07.03 Vegetables in brine, in sulphur water or in other temporary preservative solutions g.w., 100 kgs. P30.00 07.04 Dried, dehydrated or evaporated vegetables, whole, cut or sliced, but not further prepared g.w., 100 kgs. P40.00 07.05 Dried leguminous vegetables, whole, skinned or split g.w., 100 kgs. P15.00 07.06 Manioc, arrowroot, sale jerusalem artichokes, sweet potatoes and other similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whole or sliced g.w., 100 kgs. P30.00
CHAPTER 8
EDIBLE FRUITS, NUTS AND FRUIT PEELS.
2. The word "fresh" shall include chilled and frozen fruits.
08.01 Coconuts, fresh or dried, shelled or not, husked or unhusked: A. Whole g.w., 100 kgs. P20.00 B. Other, including dessicated or shredded coconut meat g.w., 100 kgs. P60.00 08.02 Citrus fruit: A. Fresh g.w., 100 kgs. P25.00 B. Dried g.w., 100 kgs. P30.00 08.03 Figs: A. Fresh g.w., 100 kgs. P15.00 B. Dried g.w., 100 kgs. P20.00 08.04 Grapes: A. Fresh g.w., 100 kgs. P12.50 B. Dried, including raisins g.w., 100 kgs. P20.00 08.05 Nuts other than coconuts, fresh or dried, shelled or not ad val. 100% 08.06 Apples, pears and quinces, fresh g.w., 100 kgs. P15.00 08.07 Stone fruits, fresh g.w., 100 kgs. P15.00 08.08 Berries, fresh g.w., 100 kgs. P15.00 08.09 Other fruits, fresh g.w., 100 kgs. P15.00 08.10 Fruits (whole, in pieces or in pulp), preserved by freezing g.w., 100 kgs. P20.00 08.11 Fruits (whole, in pieces or in pulp), in brine, in sulphur water or in other temporary preservative solutions g.w., 100 kgs. P25.00 08.12 Fruits, dried, other than those falling within heading No. 08.01, 08.02, 08.03, 08.04 or 08.05 g.w., 100 kgs. P25.00 08.13 Peel of melons and citrus and other fruits, fresh, chilled, frozen, dried, in brine, in sulphur water or in other temporary preservative solutions ad val. 60%
CHAPTER 9
COFFEE, TEA, MATE AND SPICES.
(b) Cubeb pepper of the variety Cubeba Officinalis Miguel (heading No. 12.07).
09.01 Coffee (including husks, skins and other waste), whether or not roasted or freed of caffeine: A. Unroasted ad val. 30% B. Other ad val. 40% 09.02 Tea: A. Impure tea, tea waste, and tea siftings and sweepings ad val. 60% B. Other ad val. 75% 09.03 Mate ad val. 75% 09.04 Pepper of the genus Piper; pimento of the genus Capsicum (except Capsicum grossum) or the genus Pimenta: A. Whole ad val. 60% B. Other ad val. 75% 09.05 Vanilla l.w., kg. P5.00 09.06 Cinnamon and cinnamon-tree flowers: A. Unground g.w., 100 kgs. P16.00 B. Other l.w., 100 kgs. P20.00 09.07 Cloves (whole fruit, cloves and stems): A. Unground g.w., 100 kgs. P16.00 B. Other l.w., 100 kgs. P20.00 09.08 Nutmeg, mace and cardamons: A. Unground g.w., 100 kgs. P16.00 B. Other l.w., 100 kgs. P20.00 09.09 Seeds of anise, badian, fennel, coriander, cumin, caraway and juniper: A. Unground g.w., 100 kgs. P16.00 B. Other l.w., 100 kgs. P20.00 09.10 Saffron and other spices: A. Unground g.w., 100 kgs. P16.00 B. Ground l.w., 100 kgs. P20.00
10.01 Wheat and meslin (mixed wheat and rye) g.w., 100 kgs. P0.75 10.02 Rye g.w., 100 kgs. P0.75 10.03 Barley g.w., 100 kgs. P0.75 10.04 Oats g.w., 100 kgs. P1.50 10.05 Maize or corn g.w., 100 kgs. P15.00 10.06 Rice: A. Unhusked:1. Non-glutinous g.w., 100 kgs. P10.00 2. Glutinous g.w., 100 kgs. P12.00 B. Husked:1. Non-glutinous g.w., 100 kgs. P15.00 2. Glutinous g.w., 100 kgs. P20.00 10.07 Buckwheat, millet, canary seed (long millet) and other cereals g.w., 100 kgs. P29.00
CHAPTER 11
PRODUCTS OF THE MILLING INDUSTRY; MALT AND STARCHES; GLUTEN; INULIN.
11.01 Cereal flours: A. Wheat flour g.w., 100 kgs. P2.50 B. Rice flour g.w., 100 kgs. P20.00 C. Other g.w., 100 kgs. P30.00 11.02 Cereal groats and cereal meal; other worked cereal grains (eg., rolled or flaked, with or without heat-treatment, polished, pearled or crushed, or enriched by vitamins or minerals but not further prepared), except husked, glazed, polished or broken rice; edible germ of cereals g.w., 100 kgs. P30.00 11.03 Flours of the leguminous vegetables falling within heading No. 07.05 g.w., 100 kgs. P10.00 11.04 Flours of the fruits falling within any heading in Chapter 8 g.w., 100 kgs. P40.00 11.05 Flour, meal, flakes and granules of potato g.w., 100 kgs. P40.00 11.06 Flour and meal of sago and of manioc, arrowroot, salep and other roots and tubers falling within heading No. 07.06 g.w., 100 kgs. P50.00 11.07 Malt, unroasted or roasted, but not further processed ad val. 5% 11.08 Starches; inulin g.w., 100 kgs. P20.00 11.09 Gluten and gluten flour, roasted or not g.w., 100 kgs. P35.00
4. Heading No. 12.07 shall not apply to:
(a) Medicaments falling within Chapter 30;cralaw
(b) Perfumery or toilet preparations falling within Chapter 33; or
12.01 Oil seeds and oleaginous fruit, whole or broken: A. Copra g.w., 100 kgs. P50.00 B. Groundnuts (e.g., peanuts) g.w., 100 kgs. P50.00 C. Other g.w., 100 kgs. P50.00 12.02 Flour of oil seeds and oleaginous fruit excluding prepared mustard flour) g.w., 100 kgs. P50.00 12.03 Seeds and fruits of a kind used for sowing or planting, not otherwise provided for g.w., 100 kgs. P50.00 12.04 Sugar beet, whole or sliced, fresh, dried or powdered; sugar cane g.w., 100 kgs. P50.00 12.05 Chicory roots, fresh or dried, whole or cut up, unroasted g.w., 100 kgs. P50.00 12.06 Hop cones and lupulin ad val. 5% 12.07 Plants and parts of plants, seeds and fruits, being articles of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal and similar purposes, fresh or dried, whole, crushed, ground or powdered ad val. 40% 12.08 Locust beans, fresh or dried, whether or not crushed or ground, but not further prepared; fruit kernels and other vegetable products of a kind used primarily for human food, not otherwise provided for g.w., 100 kgs. P10.00 or ad val. 30% 12.09 Cereal straw and husks, unprepared or chopped but not otherwise prepared g.w., 100 kgs. P10.00 or ad val. 30% 12.10 Mangolds, swedes, fodder roots; hay, lucerne, clover, sainfoin and similar vegetable products (except articles falling within heading No. 12.09) of a kind used for animal food, green or dried, whole, cut or chopped g.w., 100 kgs. P10.00 or ad val. 30%
The heading shall not apply to:
(b) Malt extracts (headings numbered 19.01 and 19.02);cralaw
(c) Coffee extracts (heading No. 21.02);cralaw
(d) Alcoholic saps and extracts constituting beverages (Chapter 22);cralaw
(f) Camphor (heading No. 29.13) or glycyrrhizin (heading No. 29.41);cralaw
(g) Tanning or dyeing extracts (heading No. 32.01 or 32.04);cralaw
(i) Rubber, balata, gutta-percha or similar natural gums (heading No. 40.01).
13.01 Raw vegetable materials of a kind used primarily in dyeing or tanning ad val. 10% 13.02 Shellac, seed lac, stick lac and other lacs; natural gums, resins, gum resins and balsams ad val. 15% 13.03 Vegetable saps and extracts (e.g., crude opium, aloes); pectin; agar-agar and other natural mucilages and thickeners extracted from vegetable materials ad val. 20%
3. Heading No. 14.02 shall not apply to wood wool (heading No. 44.12).
4. Heading No. 14.03 shall not apply to prepared knots or tufts for brushmaking (heading No. 96.03).
14.01 Vegetable materials of a kind used primarily for plaiting (e.g., cereal straw, cleaned and bleached or dyed, osier, reeds, rattans, canes, raffia and lime bark) l.w., kg. P0.45 and ad val. 100% 14.02 Vegetable materials of a kind used primarily as stuffing or as padding (e.g., kapok, vegetable hair and sea wrack) ad val. 60% 14.03 Vegetable materials of a kind used primarily in brushes or in brooms (e.g., sorghum, piassava, couch grass and istle), whether or not in bundles or hanks ad val. 60% 14.04 Hard seeds, pips, hulls and nuts of a kind used for carving (e.g., corozo and dom) ad val. 60% 14.05 Other vegetable materials ad val. 60%
1. This Chapter does not cover:
(a) Unrendered pig fate or unrendered poultry fat (heading No. 02.05);cralaw
(b) Butter (heading No. 04.03); cocoa butter (heading No. 18.04);cralaw
(e) Rubber substitutes derived from oils (heading No. 40.02).
15.01 Lard and other rendered pig fat; rendered poultry fat: A. Crude g.w., 100 kgs. P70.00 B. Refined g.w., 100 kgs. P90.00 15.02 Unrendered fats of bovine cattle, sheep and goats; tallow (including "premier jus") produced from those fats ad val. 20% 15.03 Lard stearin, oleostearin and tallow stearin; lard oil, oleo oil and tallow oil, not emulsified or mixed or prepared in any way ad val. 20% 15.04 Fats and oils of fish and marine animals, crude or refined, but not further prepared: A. Cod-liver oil and halibut- liver oil ad val. 5% B. Other ad val. 25% 15.05 Wool grease and fatty substances derived therefrom (including lanolin) ad val. 25% 15.06 Other animal oils and fats (including neat's foot oil and fats derived from bones or waste) ad val. 25% 15.07 Fixed vegetable oils, fluid or solid, crude, refined or purified: A. Crude:1. Palm, linseed and castor oil ad val. 15% 2. Other ad val. 35% B. Refined or purified:1. Palm, linseed and castor oil ad val. 30% 2. Other ad val. 70% 15.08 Animal and vegetable oils, boiled, oxidized, dehydrated, sulphurized, blowed or polymerized by heat and in vacuum or in inert gas or otherwise modified ad val. 70% 15.09 Degras ad val. 50% 15.10 Fatty acids; acid oils from refining; fatty alcohols ad val. 50% 15.11 Glycerol and glycerol lyes ad val. 100% 15.12 Animal or vegetable fats and oils, hydrogenated, whether or not refined, but not further prepared g.w., 100 kgs. P30.00 and ad val. 50% 15.13 Margarine, imitation lard and other prepared edible fats l.w., kg. P0.70 15.14 Spermaceti, crude, pressed or refined, whether or not colored ad val. 10% 15.15 Beeswax and other insect waxes, whether or not colored ad val. 10% 15.16 Vegetable waxes, whether or not colored ad val. 10% 15.17 Residues resulting from the treatment of fatty substances or animal or vegetable waxes ad val. 10%
Schedule IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO.
CHAPTER 16
PREPARATIONS OF MEAT, FISH, CRUSTACEANS AND MOLLUSKS.
16.01 Sausages and similar preparations of meat, meat offals or any other animal substances: A. In airtight containers:1. Sausages, Bilbao type l.w., kg. P3.75 and ad val. 80% 2. Other ad val. 40% B. Other ad val. 80% 16.02 Other prepared or preserved meat or meat offals:
A. Corned beef ad val. 15% B. Other ad val. 75% 16.03 Fat extracts, soups and broths ad val. 75% 16.04 Prepared or preserved fish, including caviar and caviar substitutes and fish soups: A. Mackerel, salmon, sardines, anchovies and tuna ad val. 15% B. Caviar and caviar substitutes l.w., kg. P1.00 and ad val. 50% C. Other l.w., kg. P1.00 and ad val. 50% 16.05 Crustaceans and mollusks, prepared or preserved, including soups: A. Squid or cuttlefish ad val. 20% B. Other l.w., kg. P1.00 and ad val. 50%
CHAPTER 17
SUGARS AND SUGAR CONFECTIONERY
1. This Chapter does not cover:
(a) Sugar confectionery containing cocoa (heading No. 18.06);cralaw
(c) Chemically pure sugars other than sucrose (heading No. 29.43); or
(d) Pharmaceutical products (Chapter 30).
17.01 Beet sugar and cane sugar: A. Raw g.w., 100 kgs. P25.00 B. Refined g.w., 100 kgs. P40.00 17.02 Other sugars, including artificial honey (whether or not mixed with natural honey); caramel g.w., 100 kgs. P50.00 17.03 Molasses, whether or not decolorized g.w., 100 kgs. P50.00 17.04 Sugar confectionery, containing cocoa l.w., 100 kgs. P50.00 or ad val. 80% 17.05 Flavored or colored sugars and syrups and similar food preparations, but not including fruit juices containing added sugar in any proportion l.w., 100 kgs. P50.00 or ad val. 80%
CHAPTER 18
COCOA AND COCOA PREPARATIONS
3. The term "cocoa" shall mean "cacao".
18.01 Cocoa beans, whole or broken, raw or roasted g.w., 100 kgs. P50.00 or ad val. 25% 18.02 Cocoa shells, husks, skins and waste ad val. 25% 18.03 Cocoa paste (in bulk or in block) ad val. 60% 18.04 Cocoa butter (fat or oil) ad val. 70% 18.05 Cocoa powder, whether or not sweetened ad val. 50% 18.06 Chocolate and chocolate products ad val. 70%
CHAPTER 19
PREPARATIONS OF CEREALS FLOUR OR STARCH; BREAD AND PASTRY.
1. This Chapter does not cover:
(c) Pharmaceutical products (Chapter 30).
19.01 Malt extract, unprepared ad val. 30% 19.02 Preparations of flour, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than fifty per cent by weight of cocoa ad val. 20% 19.03 Macaroni, vermicelli, spaghetti and similar products (including sotanghon, miki, bihon and misua) ad val. 100% 19.04 Tapioca and sago; tapioca and sago substitutes obtained from potato and other starches g.w., 100 kgs. P60.00 19.05 Prepared foods obtained by the swelling or roasting of cereals (puffed rice, corn flakes and similar products) ad val. 45% 19.06 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products g.w., 100 kgs. P15.00 19.07 Bread, ships' biscuits and other ordinary bakers' products, not containing sugar, honey, eggs, fats, cheese or fruit g.w., 100 kgs. P30.00 19.08 Pastry, biscuits, cakes and other fine bakers' products, whether or not containing cocoa in any proportion g.w., 100 kgs. P40.00
CHAPTER 20
PREPARATIONS OF VEGETABLES, FRUITS AND OTHER PARTS OF PLANTS.
1. This Chapter does not cover:
(a) Vegetables or fruits falling within any heading in Chapter 7 or 8; or
20.01 Vegetables and fruits preserved in vinegar or acetic acid, with or without salt, spices or mustard, including pickles, mustard pickles and the like ad val. 100% 20.02 Vegetables preserved otherwise than in vinegar or acetic acid ad val. 100% 20.03 Fruits preserved by freezing, with added sugar ad val. 50% 20.04 Fruits, fruit peels and parts of plants preserved in sugar (drained, glace or crystalized) ad val. 75% 20.05 Jams, fruit jellies, marmalades, fruit puree and fruit pastes, being cooked preparations of fruit, whether or not containing added sugar ad val. 75% 20.06 Fruits, including crushed fruits, otherwise preserved, whether or not containing added sugar or spirit A. With added spirit ad val. 100% B. Other ad val. 75% 20.07 Fruit and vegetable juices, whether or not containing added sugar, but unfermented and not containing spirit A. Concentrates ad val. 20% B. Other ad val. 75%
CHAPTER 21
MISCELLANEOUS EDIBLE PREPARATIONS
(b) Yeasts or ferments prepared for pharmaceutical use (Chapter 30).
21.01 Roasted chicory and other roasted coffee substitutes; extracts, essences and concentrates thereof ad val. 30% 21.02 Coffee Extracts, essences, concentrates and similar preparations with a basis of coffee, liquid or dry ad val. 40% 21.03 Mustard and mustard flour, prepared ad val. 100% 21.04 Sauces and similar prepared seasoning l.w., kg. P0.80 and ad val. 75% 21.05 Prepared vegetable soups and broths containing neither meat nor meat extracts or only traces thereof, plain, flavored or seasoned ad val. 50% 21.06 Active natural yeast; prepared baking powders: A. Active natural yeast ad val. 75% B. Other ad val. 25% 21.07 Edible preparations and condiments not otherwise provided for: A. Non-alcoholic composite concentrates for making beverages ad val. 20% B. Other ad val. 70%
CHAPTER 22
BEVERAGES, SPIRITS AND VINEGAR.
1. This Chapter does not cover:
(a) Sea water (heading No. 25.01);cralaw
(b) Distilled water or conductivity water (heading No. 28.58);cralaw
(e) Perfumery or toilet preparations (Chapter 33).
2. Heading No. 22.05 shall apply to wine less containing six per cent or more by weight of wine.
22.01 Waters, including mineral waters and aerated waters; ice: A. Mineral waters, unsweetened ad val. 25% B. Aerated waters, unsweetened ad val. 100% 22.02 Lemonade, flavored aerated waters and other non-alcoholic beverages, not including fruit and vegetable juices falling within heading No. 20.07 ad val. 100% 22.03 Beer, ale, porter and stout ad val. 75% 22.04 Grape must, in fermentation or with fermentation arrested otherwise than by addition of alcohol ad val. 75% 22.05 Wine of fresh grapes, including grape must with added spirit: A. Sparkling wines ad val. 200% B. Other:1. Containing by volume fourteen per cent or less of alcohol:(a) In receptacles containing each more than two liters l. P0.10 or ad val. 100% (b) In other receptacles l. P0.20 or ad val. 100% 2. Containing by volume over fourteen per cent of alcohol:(a) In receptacles containing each more than two liters l. P0.40 or ad val. 100% (b) In other receptacles l. P0.70 or ad val. 100% 22.06 Vermouths and other wines flavored with aromatic extracts; rice wine or sake: A. Containing by volume fourteen per cent or of alcohol:1. In receptacles containing each more than two liters l. P0.10 or ad val. 100% 2. In other receptacles l. P0.20 or ad val. 100% B. Containing by volume over fourteen per cent of alcohol:1. Inreceptacles each more than two liters l. P0.40 or ad val. 100% 2. In other receptacles l. P0.70 or ad val. 100% 22.07 Other fermented beverages (e.g., cider, perry and mead): A. In receptacles containing each more than two liters l. P0.15 or ad val. 100% B. In other receptacles l. P0.25 or ad val. 100% 22.08 Ethyl alcohol, whether or not denatured: A. Denatured l. P0.75 B. Other l. P2.00 22.09 Spirits, liqueurs and all other spirituous beverages: A. Spirits (e.g., whisky rum, gin, brandy, arrack) l. P2.00 or ad val. 100% B. Other (e.g., cocktails liqueurs, cordials, bitters) l. P2.50 or ad val. 100% 22.10 Vinegar l. P0.50
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
23.01 Flour, meal and residues of meat, marine animals, fish, crustaceans or mollusks, unfit for human consumption; greaves ad val. 10% 23.02 Bran, sharps and other derived from the sifting, milling or husking of cereals or of leguminous vegetables ad val. 10% 23.03 Beet-pulp, bagasse and waste of sugar manufacture; brewing and stilling dregs and waste; inactive yeast; of starch manufacture and similar residues ad val. 20% 23.04 Oil cake and other residues (except dregs) resulting from the extraction of vegetable oils ad val. 20% 23.05 The lees (except lees containing six per cent or more by weight of wine); argol ad val. 25% 23.06 Vegetable waste of a kind used for animal food, other than cereal straw and husks (heading No. 12.09) and articles falling within any of the preceding headings of this Chapter ad val. 30% 23.07 Animal food preparations, and poultry feed concentrates and mixtures thereof (including sweetened forage) ad val. 40%
2. The dutiable weight of paper cigars and cigarettes shall include the weight of the wrappers.
24.01 Unmanufactured tobacco; tobacco refuse: A. Leaf tobacco, unstripped:1. Wrapper l.w., kg. P10.00 2. Other l.w., kg. P8.00 and ad val. 100% B. Leaf tobacco, stripped:1. Wrapper l.w., kg. P12.00 2. Other l.w., kg. P10.00 C. Tobacco refuse; midribs and stalks:1. Midribs and stalks l.w., kg. P10.00 2. Tobacco refuse and scrap tobacco l.w., kg. P10.00 24.02 Manufactured tobacco; tobacco extracts and essences: A. Smoking tobacco for pipes and cigarettes n.w., kg. P15.00 and ad val. 100% B. Chewing tobacco and snuff n.w., kg. P15.00 and ad val. 100% C. Cigars and cheroots of all kinds, including paper cigars n.w., kg. P20.00 and ad val. 100% D. Cigarettes of all kinds n.w., kg. P20.00 and ad val. 100% E. Tobacco flour and tobacco powder l.w., kg. P4.00 F. Tobacco extracts, tobacco lyes and tobacco sauces l.w., kg. P6.00
CHAPTER 25
SALT; SULPHUR; EARTHS, STONES AND NON-METALLIC ORES; PLASTERING MATERIALS, LIME AND CEMENT
3. This Chapter does not cover:
(a) Sublimed sulphur, precipitated sulphur and colloidal sulphur (heading No. 28.02);cralaw
(c) Pharmaceutical products falling within Chapter 30;cralaw
(d) Calcium phosphates, ground, or other natural mineral products falling within Chapter 31;cralaw
(e) Perfumery or toilet preparations (heading No. 33.06);cralaw
(g) Precious or semi-precious stones (heading No. 71.02);cralaw
(h) Optically worked articles (heading No. 90.01);cralaw
(i) Writing or drawing chalks (heading No. 98.05).
25.01 Common salt (including rock salt, sea salt and table salt); pure sodium chloride; salt liquors; sea water: A. Crude salt ad val. 100% B. Other ad val. 25% 25.02 Unroasted iron pyrites ad val. 10% 25.03 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur g.w., 100 kgs. P0.50 25.04 Natural graphite ad val. 10% 25.05 Natural sands of all kinds, whether or not colored, other than metal-bearing sands falling within heading No. 26.01 g.w., 100 kgs. P1.00 25.06 Quartz and quartzite g.w., 100 kgs. P1.00 25.07 Clay (e.g., kaolin and bentonite), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte and Dinas earths g.w., 100 kgs. P1.00 25.08 Chalk g.w., 100 kgs. P2.00 25.09 Earth colors, whether or calcined or mixed together; natural micaceous iron oxides ad val. 10% 25.10 Unground natural calcium phosphates, apatite and phosphated chalk g.w., 100 kgs. P0.80 25.11 Natural barium (barytes); natural barium carbonate (witherite) g.w., 100 kgs. P0.80 25.12 Infusorial earths, siliceous fossil meals and other similar siliceous earths (e.g., kieselguhr, tripolite, diatomite) of an apparent density of one or less, whether or not calcined g.w., 100 kgs. P0.80 25.13 Pumice stone, emery, natural corundum and other natural abrasives g.w., 100 kgs. P0.80 25.14 Slate, including slate in roughly squared or sawn blocks, or sheets g.w., 100 kgs. P1.20 25.15 Marble, travertine, ecaussine and similar calcareous rocks of an apparent density of 2.5 or more, and alabaster, including such rocks in roughly squared or sawn blocks, slabs or sheets ad val. 60% 25.16 Granite, porphyry, basalt, sandstone and other monumental and building stones, including such stones in roughly squared or sawn blocks, slabs sheets, but excluding macadam ad val. 60% 25.17 Flint; crushed or broken stone, macadam and tarred macadam, pebbles and gravel of a kind commonly used for road metalling, for railway or other ballast or for concrete aggregates; shingle, granules, chippings and powder of stones falling within headings numbered 25.15 and 25.16 g.w., 100 kgs. P5.00 25.18 Dolomite, whether or not calcined or agglomerated g.w., 100 kgs. P1.00 25.19 Natural magnesium carbonate (magnesite), whether or not calcined, other than magnesium oxide g.w., 100 kgs. P1.50 25.20 Gypsum (plaster stone); plaster, whether or not colored g.w., 100 kgs. P2.00 25.21 Limestone flux and limestone, and calcareous stone commonly used for the manufacture of lime or cement g.w., 100 kgs. P2.00 25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide (heading No. 28.28) g.w., 100 kgs. P2.00 25.23 Hydraulic cements, whether or not colored: A. Standard Portland cement g.w., 100 kgs. P3.50 B. Other g.w., 100 kgs. P1.50 25.24 Asbestos ad val. 15% 25.25 Meerschaum and amber, including agglomerated meerschaum and agglomerated amber; jet ad val. 50% 25.26 Mica, including splittings; mica waste ad val. 15% 25.27 Natural steatite, including natural steatite in roughly squared or sawn blocks, slabs or sheets; talc g.w., 100 kgs. P2.00 25.28 Natural cryolite and natural chiolite ad val. 10% 25.29 Natural arsenic sulphides ad val. 10% 25.30 Natural borates and crude natural boric acid, whether or not enriched, other than pure borates ad val. 10% 25.31 Feldspars; flourspar ad val. 10% 25.32 Non-metallic ores and mineral substances not otherwise provided for; broken pottery ad val. 15%
CHAPTER 26
METALLIC ORES, SLAG AND ASH
2. This Chapter does not cover:
(a) Magnesite (heading No. 25.19);cralaw
(b) Basic slag (heading No. 31.03);cralaw
(c) Slag wool or rock wool (heading No. 68.07);cralaw
(e) Mattes produced by any smelting process (Schedule XV), except lead matte.
26.01 Metallic ores and concentrates and roasted iron pyrites ad val. 10% 26.02 Slag, dross, scalings and other waste from the manufacture of iron or steel ad val. 10% 26.03 Ash and residues (other than from the manufacture of iron or steel) from which metals are commercially extractable ad val. 10% 26.04 Other slag and ash, including kelp ad val. 10%
1. This Chapter does not cover:
(a) Separate chemically defined organic compounds (Chapter 29);cralaw
27.01 Coal, including manufactured fuels of coal g.w., 100 kgs. P0.50 27.02 Lignite, whether or not agglomerated g.w., 100 kgs. P0.50 27.03 Peat (including per liter), whether or not agglomerated g.w., 100 kgs. P0.50 27.04 Coke and semi-coke of coal, of lignite and of peat g.w., 100 kgs. P0.05 27.05 Gas carbon; coal gas, water gas and producer gas ad val. 15% 27.06 Tar distilled from coal, lignite or peat, and other mineral tars, including mineral tars of a kind used for road surfacing (prepared or reconstituted tars) ad val. 10% 27.07 Oils and other products of the distillation of high temperature coal tar; other oils and products as defined in Note 2 of this Chapter ad val. 10% 27.08 Pitch and pitch coke, obtained from coal tar or other mineral tars ad val. 10% 27.09 Petroleum and shale oils, crude ad val. 5% 27.10 Petroleum and shale oils, other than crude; preparations not otherwise provided for, containing not less than 70 per cent by weight of petroleum or shale oils, these oils being the basic constituents of the preparations: A. Light oils (e.g., petroleum ethers, gasoline, white spirit) ad val. 25% B. Medium oils (e.g., kerosene and tractor fuel) ad val. 15% C. Heavy oils (e.g., gas oils, fuel oils, lubricating oils, paraffin liquid or white oils) ad val. 10% 27.11 Crude butane, crude propane, crude petroleum gas and other crude gaseous hydrocarbons ad val. 15% 27.12 Petroleum jelly ad val. 20% 27.13 Paraffin wax, microcrystalline wax, ozokerite, lignite wax, peat wax and other mineral wax ad val. 10% 27.14 Petroleum bitumen, petroleum coke and other residues resulting from the treatment of petroleum and shale oils ad val. 10% 27.15 Bitumen and asphalt, natural; bituminous shale and asphaltic rock ad val. 10% 27.16 Bituminous mixtures containing natural asphalt or bitumen, petroleum bitumen, mineral tar or mineral tar pitch (e.g., bituminous mastics, cut-backs, emulsions of asphalt, bitumen or mineral tar) ad val. 10%
Schedule VI
PRODUCTS OF THE CHEMICAL AND ALLIED INDUSTRIES.
1. Except where the context otherwise requires, the headings of this Chapter shall apply only to:
(b) Products mentioned in (a) above dissolved in water;cralaw
(a) Oxides of carbon; hydrocyanic and complex cyanogen acids (heading No. 28.13);cralaw
(b) Oxyhalides of carbon (heading No. 28.14);cralaw
(c) Sulphides of Carbon (heading No. 28.15);cralaw
3. This Chapter does not cover:
(a) Sodium chloride or other mineral products falling within Schedule V;cralaw
(b) Organo-inorganic compounds other than those mentioned in Note 2 above;cralaw
(e) Inorganic luminophores (heading No. 32.07);cralaw
(k) The metals, whether or not chemically pure, falling within any heading of Schedule XV.
5. Heading No. 28.50 shall apply only to the following:
28.01 Halogens (fluorine, chlorine, bromine and iodine): A. Chlorine n.w., kg. P0.25 and ad val. 80% B. Other ad val. 20% 28.02 Sulphur, sublimed or precipitated; colloidal sulphur g.w., 100 kgs. P1.00 28.03 Carbon, pure (e.g., carbon black, anthracene black, acetylene black) ad val. 15% 28.04 Hydrogen, oxygen, rare gases and other metalloids and non-metals: A. Hydrogen and oxygen ad val. 30% B. Other ad val. 10% 28.05 Alkali, alkaline, earth, rare earth metals (including yttrium and scandium), mercury and other metals not falling within Schedule XV: A. Mercury ad val. 25% B. Other ad val. 10%
II. INORGANIC ACIDS AND OXYGEN COMPOUNDS OF NON-METALS OR METALLOIDS.
28.06 Hydrochloric acid, choloronitric acid and chlorosulphonic acid: A. Hydrochloric acid, commercial g.w., 100 kgs. P7.00 or ad val. 25% B. Other ad val. 10% Sulphur dioxide ad val. 20% 28.08 Sulphuric acid; oleum: A. Sulphuric acid, commercial g.w., 100 kgs. P7.00 or ad val. 25% B. Other ad val. 10% 28.09 Nitric acid; sulphonitric acid ad val. 10% 28.10 Phosphorous pentoxide, phosphoric acids (meta-ortho- and pyro-) ad val. 10% 28.11 Arsenic trioxide, arsenic pentoxide and acids of arsenic ad val. 10% 28.12 Boric oxide and boric acid ad val. 10% 28.13 Other inorganic acids and oxygen compounds of non- metals or metalloids (excluding water) ad val. 10%
III. HALOGEN AND SULPHUR COMPOUNDS OF NON-METALS OR OF METALLOIDS.
28.14 Halides, oxyhalides and other halogen compounds of non- metals or metalloids ad val. 10% 28.15 Phosphides of non-metals or metalloids, including phosphorous trisulphide ad val. 10%
IV. INORGANIC BASES AND METALLIC OXIDES, HYDROXIDES AND PEROXIDES.
28.16 Ammonia, anhydrous or in solution ad val. 20% 28.17 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium and potassium: A. Sodium hydroxide (caustic soda), commercial g.w., 100 kgs. P10.00 B. Other ad val. 10% 28.18 Oxides, hydroxides and peroxides of strontium, barium and magnesium ad val. 10% 28.19 Zinc oxide and zinc peroxide ad val. 10% 28.20 Aluminum oxide and hydroxide; artificial corundum ad val. 10% 28.21 Chromium oxides and hydroxides ad val. 10% 28.22 Manganese oxides ad val. 10% 28.23 Iron oxides and hydroxides ad val. 20% 28.24 Cobalt oxides and hydroxides ad val. 10% 28.25 Titanium oxides ad val. 10% 28.26 Tin oxides; stannous oxide and stannic oxides (stannic anhydride) ad val. 10% 28.27 Lead oxides ad val. 10% 28.28 Other inorganic bases and metallic oxides, hydroxides and peroxides (including hydrazine and hydroxylamine and their inorganic salts) ad val. 10%
V. METALLIC SALTS AND PEROXYSALTS OF INORGANIC ACIDS.
28.29 Flourides; fluosilicates, fluoborates and other complex flourine salts ad val. 10% 28.30 Chlorides and oxychlorides: A. Calcium chloride, commercial ad val. 80% B. Other ad val. 10% 28.31 Chlorites and hypochlorites: A. Calcium hypochlorite (chloride of lime) ad val. 80% B. Other ad val. 10% 28.32 Chlorates and perchlorates ad val. 10% 28.33 Bromides, oxybromides, bromates and perbromates and hypobromites ad val. 10% 28.34 Iodides, oxyiodides, iodates and periodates ad val. 10% 28.35 Sulphides including polysulphides ad val. 10% 28.36 Dithionites, including those stabilized with organic substances ad val. 10% 28.37 Sulphites and thiosulphates ad val. 10% 28.38 Sulphates (including alums) and persulphates ad val. 10% 28.39 Nitrites and nitrates ad val. 10% 28.40 Phosphites, hypophosphites and phosphates ad val. 10% 28.41 Arsenites and arsenates ad val. 10% 28.42 Carbonates and percarbonates, including commercial ammonium carbonate containing carbamate ad val. 10% 28.43 Cyanides and complex cyanides ad val. 10% 28.44 Fulminates and cyanates Silicates: ad val. 10% 28.45 A. Sodium silicate ad val. 10% B. Other ad val. 10% 28.46 Borates and perborates ad val. 10% 28.47 Salts of metallic acids (e.g., chromates, permanganates, stannates) ad val. 10% 28.48 Other salts and peroxysalts of inorganic acids, but not including azides ad val. 10%
28.49 Colloidal precious metals, amalgams of precious metals, salts and other compounds, inorganic or organic, of precious metals ad val. 10% 28.50 Radioactive chemical elements and radioactive isotopes; compounds, inorganic or organic of such elements or isotop es ad val. 5% 28.51 Isotopes and their compounds, inorganic or organic, other than isotopes and compounds fallingwithin heading No. 28.50 ad val. 5% 28.52 Salts and other compounds, inorganic or organic, of thorium, of uranium or of rare earth metals (including yttrium and scandium); intermixtures of such salts and compounds ad val. 10% 28.53 Liquid air ad val. 10% 28.54 Hydrogen peroxide ad val. 10% 28.55 Phosphides ad val. 10% 28.56 Carbides (e.g., calcium carbide, silicon carbide, boron carbide, metallic carbides): A. Calcium carbide g.w., 100 kgs. P16.00 or ad val. 80% B. Other ad val. 10% 28.57 Hydrides, nitrides and azides, silicides and borides ad val. 10% 28.58 Other inorganic compounds (including distilled and conductivity water and water of similar purity, and amalgams except amalgams of precious metals) ad val. 10%
1. Except where the context otherwise requires, the headings of this Chapter shall apply only to:
(a) Separate chemically defined organic compounds, whether or not containing impurities;cralaw
(c) Products mentioned in (a) or (b) above dissolved in water;cralaw
2. This Chapter does not cover:
(a) Glycerol (heading No. 15.11);cralaw
(b) Ethyl alcohol (heading No. 22.08);cralaw
(d) The compounds of carbon mentioned in Note 2 of Chapter 28;cralaw
(e) Products put up as medicaments (heading No. 30.03);cralaw
(l) Photographic chemicals falling within heading No. 37.08;cralaw
I. HYDROCARBONS; HALOGENATED, SULPHONATED OR NITRATED DERIVATIVES OF HYDROCARBONS.
29.01 Hydrocarbons ad val. 10% 29.02 Halogen derivatives of hydrocarbons ad val. 10% 29.03 Sulphonated or nitrated derivatives of hydrocarbons; sulphohalogenated, nitrohalogenated, nitrosulphonated, nitrosulphohalogenated derivatives of hydrocarbons ad val. 10%
II. ALCOHOLS AND THEIR HALOGENATED, SULPHONATED OR NITRATED DERIVATIVES.
29.04 Acyclic alcohols; halogenated, sulphonated or nitrated derivatives of acyclic alcohols including derivatives of ethyl alcohol), including fusel oil ad val. 10% 29.05 Cyclic alcohols and their halogenated, sulphonated or nitrated derivatives ad val. 10%
III. PHENOLS, PHENOL-ALCOHOLS AND THEIR HALOGENATED, SULPHONATED OR NITRATED DERIVATIVES.
29.06 Phenols and phenol-alcohols ad val. 10% 29.07 Halogenated, sulphonated or nitrated derivatives of phenols and phenol-alcohols ad val. 10%
29.08 Ethers, ether-alcohols, ether- phenols, ether-alcohol phenols, alcohol peroxides, ether peroxides, and their halogenated, sulphonated or nitrated derivatives ad val. 10% 29.09 Epoxides with a three or four member ring, epoxyalcohols, epoxyphenols and epoxyethers; halogenated, sulphonated or nitrated derivatives thereof ad val. 10% 29.10 Acetals and hemiacetals and single or complex oxygen- function acetals and hemiacetals, and their halogenated, sulphonated or nitrated derivatives ad val. 10%
V. ALDEHYDE-FUNCTION COMPOUNDS.
29.11 Aldehydes, aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and other single or complex oxygen-function aldehydes ad val. 10% 29.12 Halogenated, sulphonated or nitrated derivatives of aldehydes and other substances falling within heading No. 29.11 ad val. 10%
VI. KETONE-FUNCTION COMPOUNDS AND QUINONE- FUNCTION COMPOUNDS.
29.13 Ketones, ketone-alcohols, ketone-phenols, ketone-aldehydes, quinones, quinone- alcohols, quinone-phenols, quinone-aldehydes and other single or complex oxygen-function ketones and quinones, and their halogenated, sulphonated or nitrated derivatives ad val. 10%
29.14 Monoacids and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated or nitrated derivatives ad val. 10% 29.15 Polyacids and their anhydrides, acid halides, acid peroxides, peracids, and their halogenated, sulphonated or nitrated derivatives ad val. 10% 29.16 Alcohol-acids, aldehyde-acids, ketone-acids, phenol-acids and other single or complex oxygen-function acids, and their anhydrides, acid halides, acid peroxides, and peracids, and their halogenated, sulphonated or nitrated derivatives ad val. 10%
VIII. INORGANIC ESTERS AND THEIR SALTS.
29.17 Sulphuric esters and their salts ad val. 10% 29.18 Nitrous and nitric esters ad val. 10% 29.19 Phosphoric esters and their salts, including lactophosphates ad val. 10% 29.20 Carbonic esters and their salts ad val. 10% 29.21 Other esters of mineral acids (excluding halides) and their salts ad val. 10%
IX. NITROGEN-FUNCTION COMPOUNDS.
29.22 Amine-function compounds ad val. 10% 29.23 Single or complex oxygen-function amino-compounds ad val. 10% 29.24 Quatenary ammonium salts and hydroxides, including lecithins and other phosphoaminolidines ad val. 10% 29.25 Organic substitution derivatives of hydrazine or of hydroxylamine ad val. 10% 29.26 Amide-function compounds: A. Paraethoxyphenylurea (dulcin) l.w., kg. P7.50 B. Other ad val. 10% 29.27 Imide-function compoundsanfimine-function compounds: A. Benzoicsulphimides (saccharin) and their salts l.w. kg. P7.50 B. Other ad val. 10% 29.28 Nitrile-function compounds ad val. 10% 29.29 Diazo-, azo-, and azoxy-compounds ad val. 10% 29.30 Compounds with other nitrogen-functions ad val. 10%
X. ORGANO-INORGANIC COMPOUNDS AND HETEROCYCLIC COMPOUNDS.
29.31 Organo-sulphur compounds ad val. 10% 29.32 Organo-arsenic compounds ad val. 10% 29.33 Organo-mercury compounds ad val. 10% 29.34 Other organo-inorganic compounds ad val. 10% 29.35 Heterocyclic compounds, including nucleic acids ad val. 10% 29.36 Sulphonamides ad val. 10%
XI. PROVITAMINS, VITAMINS, HORMONES AND ENZYMES, NATURAL OR REPRODUCED BY SYNTHESIS.
29.37 Lactones and lactams ad val. 10% 29.38 Provitamins and vitamins, including concentrates ad val. 10% 29.39 Hormones ad val. 10% 29.40 Enzymes ad val. 10%
29.41 Glycosides, their salts, ethers, esters and other derivatives ad val. 10% 29.42 Vegetable alkaloids, the salts, ethers, esters and other derivatives: A. Of opium ad val. 10% B. Of cinchona ad val. 10% C. Other ad val. 10%
XIII. OTHER ORGANIC COMPOUNDS.
29.43 Sugars, chemically pure, other than sucrose ad val. 10% 29.44 Antibiotics ad val. 10% 29.45 Other organic compounds: A. Artificial sweetening agents not otherwise provided for l.w., kg. P7.50 B. Other ad val. 10%
CHAPTER 30
PHARMACEUTICAL PRODUCTS
2. The headings of this Chapter shall not apply to:
(a) Natural or artificial mineral or aerated waters (heading No. 22.01);cralaw
(b) Aqueous distillates of natural perfumes suitable for medicinal use (heading No. 33.05);cralaw
(d) Medicated soaps of all kinds (heading No. 34.01).
3. Heading No. 30.05 shall apply only to:
(a) Sterile surgical catgut and similar sterile suture material;cralaw
(b) Sterile laminaria and laminaria tents;cralaw
(c) Opacifying preparations for X-ray examinations;cralaw
(e) Dental cements and other dental fillings;cralaw
(f) Plaster-coated fracture bandages;cralaw
30.01 Glands and other organs and other substances of animal origin, dried, concentrated or in solution or other media, of a kind used for medical or surgical purposes; extracts of any of the above organs or substances, whether or not in solution or other media ad val. 10% 30.02 Immunizing (preventive or curative) sera; microbic vaccines, microbic cultures and similar products of microbic origin: A. In capsules, pills, lozenges, troches, ampules, tubes or other similar receptacles ad val. 10% B. Other Free 30.03 Medicaments (including veterinary medicaments) ad val. 30% 30.04 Wadding (including absorbent cotton), gauze, bandages and similar articles (e.g., dressings, adhesive plasters, poultices) impregnated or coated with pharmaceutical substances or put up in retail packings for medical or surgical purposes ad val. 20% 30.05 Other pharmaceutical articles ad val. 15%
(a) Articles which answer to one or other of the descriptions given below:
(1) Sodium nitrate containing not more than sixteen per cent by weight of nitrogen;cralaw
(2) Ammonium nitrate containing not more than thirty-three per cent by weight of nitrogen;cralaw
(3) Ammonium sulphonitrate, whether or not pure;cralaw
(4) Ammonium sulphate, whether or not pure;cralaw
(5) Calcium nitrate containing not more than sixteen per cent by weight of nitrogen;cralaw
(6) Calcium nitrate-magnesium nitrate, whether or not pure;cralaw
(8) Urea containing not more than forty-five per cent by weight of nitrogen;cralaw
(a) Articles which answer to one or other of the descriptions given below:
(3) Disintegrated (calcined) calcium phosphates (thermophosphates);cralaw
(4) Superphosphates (single, double or triple);cralaw
(5) Calcium hydrogen phosphate containing not less than 0.2 per cent by weight of flourine;
(a) Articles which answer to one or other of the descriptions given below:
(1) Crude natural potassium salts (carnallite, kainite, sylvinite and other);cralaw
(2) Crude potassium salts obtained by the treatment of residues of beet molasses:
(3) Potassium chloride, whether or not pure, except as provided in Note 6(c) below;cralaw
(4) Potassium sulphate containing not more than fifty-two per cent by weight of K2O;cralaw
6. This Chapter does not cover:
(a) Animal blood or powdered bone, horn or hoof (Chapter 5);cralaw
31.01 Guano and other natural animal or vegetable fertilizers, whether or not mixed together, but not chemically treated Free 31.02 Mineral or chemical fertilizers, nitrogenous ad val. 5% 31.03 Mineral or chemical fertilizers, phosphatic ad val. 5% 31.04 Mineral or chemical fertilizers, potassic ad val. 5% 31.05 Other fertilizers; fertilizers of all kinds, in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding ten kilograms: A. Composite and other fertilizers ad val. 5% B. Fertilizers of all kinds, in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding ten kilograms ad val. 10%
1. This Chapter does not cover:
32.01 Tanning extracts of vegetable origin ad val. 15% 32.02 Tannins (tannic acid), including water-extracted gallnut tannin, their salts, ethers, esters and other derivatives ad val. 15% 32.03 Synthetic tanning substances; artificial bates for pretanning (e.g., of enzymatic, pancreatic or bacterial origin) ad val. 15% 32.04 Coloring matter of vegetable origin (including dyewood extract and other vegetable dyeing extracts, but excluding indigo) or of animal origin ad val. 15% 32.05 Synthetic organic dyestuffs (including pigment dyestuffs); synthetic organic luminophores; products of the kind known as optical bleaching agents, substantive to the fiber; natural indigo ad val. 25% 32.06 Color lakes ad val. 25% 32.07 Other coloring matter; inorganic luminophores ad val. 15% 32.08 Prepared pigments, prepared opacifiers and prepared colors, vitrifiable enamels and glazes liquid lusters, and similar products of the kind used in the ceramic, enameling and glass industries; engobes (slips); frit and other glass, in the form of powder or granules ad val. 15% 32.09 Varnishes, lacquers and lacquer enamels; other paints and enamels; distempers, water pigments of the kind used for finishing leather, pigments in linseed oil, white spirit, spirits of turpentine, varnish or other paint or enamel media; dyes in forms or packings of a kind sold by retail: A. Prepared dyes in forms or packings of a kind sold by retail ad val. 25% B. Other ad val. 75% Artists', students' and amusement colors, in tablets, tubes, pans and similar forms, including such colors in boxes with or without brushes, palettes or other accessories ad val. 10% 32.11 Prepared driers ad val. 15% 32.12 Glaziers' putty; grafting putty; filling and stopping pastes for painters' and similar uses: A. Glaziers' putty ad val. 30% B. Other ad val. 20% 32.18 Writing ink, printing ink and other inks: A. Writing and drawing inks ad val. 50% B. Other ad val. 20%
CHAPTER 33
ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETICS AND TOILET PREPARATIONS.
1. This Chapter does not cover:
(a) Soaps falling within heading No. 34.01; or
(b) Spirits of turpentine or other products falling within heading No. 38.07.
33.01 Essential oils (terpenics or not); concretes and absolutes; resinoids ad val. 50% 33.02 Terpenic by-products of the deterpenation of essential oils ad val. 50% 33.03 Concentrates of essential oils in fats or in fixed oils, obtained by cold absorption or by maceration ad val. 50% 33.04 Mixtures of two or more odoriferous substances (essential oils, resinoids or synthetic aromatics) or mixtures with a basic of one or more of these substances, of a kind used as raw materials in the perfumery, food, drink or other industries ad val. 50% 33.05 Aqueous distillates of natural perfumes, including distillates suitable for medicinal uses ad val. 40% 33.06 Perfumery, cosmetics and toilet preparations ad val. 20%
(a) Mixtures of animal waxes, mixtures of vegetable waxes and mixtures of artificial waxes;cralaw
(b) Mixtures of different classes of waxes (animal, vegetable, mineral and artificial);cralaw
5. Heading No. 34.04 shall not apply to:
(b) Separate chemically defined organic compounds(Chapter 29).
34.01 Soap, including medicated soap ad val. 40% 34.02 Organic surface-active agents; surface-active preparations and washing preparations, whether or not containing soap ad val. 25% 34.03 Lubricating preparations of mixtures of oils or greases or of mixtures with a basis of oils or greases, but not including preparations consisting seventy per cent or more by weight of petroleum or shale oils ad val. 15% 34.04 Artificial waxes (including water-soluble waxes); prepared waxes, not emulsified or containing solvents ad val. 20% 34.05 Footwear, furniture and floor polishes and creams, metal polishes, scouring powders and similar preparations, but excluding prepared waxes falling within heading No. 34.04: A. Polishes, creams and similar preparations for footwear and other articles of leather ad val. 100% B. Other ad val. 40% 34.06 Candles, tapers bright lights and the like ad val. 60% 34.07 Modeling pastes (including those put up for children's amusement and assorted modeling pastes); preparations of a kind known as "dental wax" in plates, horseshoe shapes, sticks and similar forms ad val. 15%
CHAPTER 35
ALBUMINOIDAL SUBSTANCES AND GLUES.
1. This Chapter does not cover:
(b) Protein substances put up as medicaments (heading No. 30.03);cralaw
(c) Gelatin postcards and other products of the printing industry (Chapter 49).
35.01 Casein, caseinates and other casein derivatives; casein glues ad val. 15% 35.02 Albumins, albuminates and other albumin derivatives ad val. 15% 35.03 Gelatin (including gelatin in rectangles, whether or not colored or surface-worked) and gelatin derivatives; glues derived from bones, hides, nerves, tendons, or similar products, and fish glues; isinglass ad val. 15% 35.04 Peptones and other protein substances and their derivatives; hide powder, whether or not chromed ad val. 15% 35.05 Dextrins; soluble or roasted starches; starch glues ad val. 15% 35.06 Prepared glues not otherwise provided for; products suitable for use as glues put up for sale by retail as glues in packages not exceeding a net weight of one kilogram ad val. 40%
2. Heading No. 36.08 shall apply only to:
(c) Resin torches, firelighters and the like.
36.01 Propellent powders ad val. 10% 36.02 Prepared explosives, other than propellent powders ad val. 10% 36.03 Mining, blasting and safety fuses ad val. 10% 36.04 Percussion and detonating caps; igniters; detonators ad val. 10% 36.05 Firecrackers and pyrotechnic products (e.g., fireworks, fog signals, fuses, amorces), rain rockets: A. Firecrackers l.wl., kg. P5.00 B. Other ad val. 30% 36.06 Matches (excluding Bengal matches) l.w., kg. P1.50 36.07 Ferrocerium and other pyrophoric alloys in all forms ad val. 100% 36.08 Other combustible preparations and products ad val. 60%
CHAPTER 37
PHOTOGRAPHIC AND CINEMATOGRAPHIC ARTICLES.
1. Heading No. 37.03 shall apply only to:
37.01 Plates, sensitized, unexposed, of glass or other materials (including film in the flat): A. For radiography ad val. 10% B. Other ad val. 25% 37.02 Roll-film, sensitized, unexposed, perforated or not: A. For radiography and for cinematography ad val. 10% B. Other ad val. 25% 37.03 Sensitized paper, paperboard and cloth, unexposed of exposed but not developed: A. Unexposed ad val. 25% B. Exposed but not developed ad val. 10% 37.04 Sensitized plates and film, exposed but not developed, negative or positive, other than cinematographic films ad val. 10% 37.05 Plates, unperforated film, and perforated film of a length not exceeding four meters, exposed and developed, negative or positive ad val. 10% 37.06 Cinematographic film, exposed, whether or not developed, consisting only of a sound track, or positive ad val. 20% 37.07 Other cinematographic film, exposed, whether or not developed and whether or not incorporating a sound track, negative or positive: A. Cinemascope, vista-vision and similar films producing panoramic or three-dimensional perspective, multi-colored linear meter P0.80 B. Two dimensional film, multi-colored linear meter P0.70 C. Other linear meter P0.50 D. Newsreels, travelogues, technical and scientific films and short films linear meter P0.20 37.08 Chemical products and flashlight materials of a kind and in a form suitable for use in photography ad val. 10%
CHAPTER 38
MISCELLANEOUS CHEMICAL AND RELATED PRODUCTS
1. This Chapter does not cover:
(a) Separate chemically defined elements and compounds with the exception of the following:
(1) Artificial graphite (heading No. 38.01);cralaw
(4) Products specified in Note 2(a) and (b) below;
(b) Medicaments (heading No. 30.03).
2. Heading No. 38.19 shall include, INTER ALIA, the following articles:
(b) Ink removers put up in packings for sale by retail;cralaw
(c) Stencil correctors put up in packings for sale by retail;cralaw
(d) Ceramic firing testers (Seger cones).
38.01 Artificial graphite; colloidal graphite ad val. 10% 38.02 Animal black (e.g., bone black, ivory black), including spent animal black ad val. 10% 38.03 Activated carbon (decolorizing, depolarizing or absorbent); activated diatomite, activated clay, activated bauxite and other activated natural mineral products ad val. 10% 38.04 Spent oxide produced in coal gas purification ad val. 10% 38.05 Tall oil ad val. 10% 38.06 Concentrated sulphite lye ad val. 10% 38.07 Spirits of turpentine (gum, wood and sulphate) and other terpenic solvents produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine; pine oil (excluding "pine oils" not rich in terpineol) ad val. 10% 38.08 Rosin and resin acids, and derivatives thereof other than ester gums included in heading No. 39.05; rosin spirit and rosin oils ad val. 10% 38.09 Wood tar; wood tar oils (other than the light oils falling within heading No. 38.18); wood creosote; wood naphtha; acetone oil ad val. 10% 38.10 Vegetable pitch of all kinds; brewers' pitch and similar compounds based on rosin or on vegetable pitch; foundry core binders based on natural resinous products ad val. 10% 38.11 Disinfectants, insecticides, fungicides, weed-killers, anti- sprouting products, rat poisons and similar products, put up in forms or packings for sale by retail or as preparations or as articles (e.g., sulphur-treated bands, wicks and candles, fly-papers) ad val. 10% 38.12 Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries ad val. 10% 38.13 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding rods and electrodes ad val. 10% 38.14 Prepared additives for heavy mineral oils; anti-knock preparations for motor fuels ad val. 10% 38.15 Prepared rubber accelerators ad val. 10% 38.16 Prepared culture media for development of micro-organisms Free 38.17 Preparations and charges for fire extinguishers; charged fire-extinguishing grenades: A. Preparations and charges for fire extinguishers:1. Foam type ad val. 55% 2. Soda-acid type ad val. 100% 3. Other ad val. 25% B. Other ad val. 25% 38.18 Compounded solvents and thinners for varnishes and similar products ad val. 10% 38.19 Chemical products and preparations of the chemical and allied industries (including those consisting of mixtures of natural products) not otherwise provided for; residual products of the chemical and allied industries, not otherwise provided for ad val. 10%
CHAPTER 39
ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS; ARTICLES THEREOF.
1. This Chapter does not cover:
(a) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;cralaw
(c) Plaits, wickerwork or other articles falling within Chapter 46;cralaw
(d) Synthetic or artificial textiles (Schedule XI) or articles thereof;cralaw
(f) Imitation jewelry falling within heading No. 71.16;cralaw
(g) Articles falling within Schedule XVI (machines and mechanical or electrical appliances);cralaw
(h) Parts of vehicles or aircraft (Schedule XVII);cralaw
(j) Articles falling within Chapter 91 (e.g., clocks, watches and parts thereof);cralaw
(k) Musical instruments or parts thereof or other articles falling within Chapter 92;cralaw
(l) Furniture or parts of furniture (Chapter 94);cralaw
(m) Brushes or other articles falling within Chapter 96;cralaw
(n) Toys, games or sports requisites (Chapter 97); or
(a) Liquid or paste (including emulsions, dispersions and solutions);cralaw
(c) Tubes, rods, sticks, profile shapes;cralaw
39.01 Condensation and polycondensation products, whether or not modified or polymerized (e.g., phenoplasts, aminoplasts, alkyds, linear polycondensation products, silicones) ad val. 20% 39.02 Polymerization products (e.g., polyethylenes and derivatives, polyisobutylene, polystyrene, chloride and acetate of polyvinyl and other polyvinyl derivatives, polyacrylic derivatives, polyallyl esters, copolymers, coumaroneindene resins) ad val. 20% 39.03 Regenerated cellulose; cellulose nitrate, acetate and other cellulose esters, cellulose ethers and other chemical derivatives of cellulose, plasticized or not (e.g., collodions celluloid); vulcanized fiber ad val. 20% 39.04 Hardened proteins (e.g., hardened casein and hardened gelatin) ad val. 20% 39.05 Natural resins modified by fusion (run gums); artificial resins obtained by esterification of natural resins or of resinic acids (ester gums); chemical derivatives of natural rubber (e.g., chlorinated rubber, rubber hydrochloride, oxidized rubber, cyclized rubber) ad val. 20% 39.06 Other artificial high polymers, artificial resins and plastic materials ad val. 20% 39.07 Articles of materials of the kinds described in headings numbered 39.01 to 39.06 ad val. 70%
CHAPTER 40
RUBBER, SYNTHETIC RUBBER, RUBBER SUBSTITUTES (FACTICE), AND ARTICLES THEREOF.
(b) Plates, sheets, strips or profile shapes, and articles thereof consisting
(c) Textile hosepiping waterproofed by internal coating with rubber.
3. The following are neither covered by this Chapter:
(a) Footwear or parts thereof (Chapter 64);cralaw
(b) Headgear or parts thereof (including bathing caps, Chapter 65);cralaw
(d) Articles falling within Chapters 90, 92, 94 and 96;cralaw
(e) Toys, games or sports requisites (other than sports gloves, Chapter 97); or
(f) Buttons, combs, smoking pipe stems, pens or other articles falling within Chapter 98.
40.01 Natural rubber, balata, gutta-percha and similar natural gums, raw, including latex, whether or not stabilized ad val. 15% 40.02 Synthetic rubber including synthetic latex whether or not stabilized; rubber substitutes derived from oils (factice) ad val. 15% 40.03 Reclaimed rubber ad val. 15% 40.04 Waste, parings and powder of unhardened rubber; worn out articles of unhardened rubber, fit only for the recovery of rubber ad val. 15%
40.05 Plates, sheets and strips of unvulcanized rubber ad val. 25% 40.06 Unvulcanized rubber in other forms or states (e.g., rods, tubes and shapes, solutions and dispersions); articles of unvulcanized rubber (e.g., impregnated textile thread; unvulcanized rubber adhesives on backings of any material including vulcanized rubber, except plasters for medical and surgical purposes, whether medicated or not; rings and discs): A. Rubber cement ad val. 50% B. Camelback for recapping worn-out tires, including other tire repair materials such as cushion gum, tread gum and rubberized cord fabrics g.w., kg. P1.40 and ad val. 25% C. Other ad val. 25%
III. ARTICLES OF UNHARDENED VULCANIZED RUBBER.
40.07 Vulcanized rubber thread and cord, whether or not textile covered, and textile thread covered or impregnated with vulcanized rubber ad val. 25% 40.08 Plates and sheets (not cut, or cut into rectangles), strips and profile shapes of unhardened vulcanized rubber: A. Foam rubber ad val. 100% B. Other ad val. 25% 40.09 Piping and tubing of unhardened vulcanized rubber ad val. 25% 40.10 Transmission, conveyor or elevator belts or belting of vulcanized rubber ad val. 10% 40.11 Rubber tires and tubes for vehicles and aircraft: A. For automobiles, jeeps, scooters and motorcycles ad val. 60% B. For bicycles and velocipedes ad val. 50% C. For trucks, tractors and aircraft ad val. 30% D. Other ad val. 15% 40.12 Hygienic, medical and surgical articles (including teats), of unhardened vulcanized rubber, with or without fittings of hardened rubber ad val. 25% 40.13 Articles of apparel and clothing accessories (including gloves) for all purposes, of rubber ad. val. 25% 40.14 Other articles of unhardened vulcanized rubber: A. Rubber band ad val. 200% B. Other ad val. 50%
40.15 Hardened rubber (ebonite and vulcanite), in bulk, plates or sheets (not cut, or cut into rectangles), rods or tubes; scrap, waste and powder of hardened rubber ad val. 25% 40.16 Other articles of hardened rubber (ebonite and vulcanite) ad val. 25%
CHAPTER 41
RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER.
1. This Chapter does not cover:
(a) Parings or similar waste, of raw hides or skins (heading No. 05.06);cralaw
41.01 Raw hides and skins (fresh, salted, dried, pickled or limed), whether or not split, including sheepskins in the wool ad val. 10% 41.02 Rovine cattle hide leather (including buffalo leather) and equine leather, except leather falling within heading No. 41.06, 41.07 or 41.08: A. For sole, belting, welting harness and saddlery ad val. 50% B. Other ad val. 35% 41.03 Sheep and lamb skin leather, except leather falling within heading No. 41.06, 41.07 or 41.08 ad val. 40% 41.04 Goat and kid skin leather, except leather falling within heading No. 41.06, 41.07 or 41.08 ad val. 45% 41.05 Other kinds of leather, except leather falling within heading No. 41.06, 41.07 or 41.08 ad val. 50% 41.06 Chamois dressed leather ad val. 50% 41.07 Parchment dressed leather ad val. 50% 41.08 Patent leather and metalized leather ad val. 50% 41.09 Parings and waste of leather ad val. 30% 41.10 Composition leather with a basis of leather or leather fiber, in slabs, sheets or rolls ad val. 30%
1. This Chapter does not cover:
(a) Surgical catgut (heading No. 30.05);cralaw
(c) String or net bags (Schedule XI);cralaw
(d) Footwear or parts thereof (Chapter 64);cralaw
(e) Headgear or parts thereof (Chapter 65);cralaw
(f) Whips or riding crops (heading No. 66.02);cralaw
(g) Strings for musical instruments (heading No. 92.09);cralaw
(h) Furniture or parts thereof (Chapter 94);cralaw
(i) Toys, games or sports requisites other than sports gloves (Chapter 97); or
(j) Buttons or other articles falling within heading No. 98.01.
42.01 Saddlery and harness, of any material (e.g., saddles, harness, collars, traces, kneepads and boots), for any kind of animal ad val. 70% 42.02 Travel articles (e.g., trunks, suitcases, hatboxes, traveling bags, haversacks, knapsacks, rucksacks, kitbags), handbags, wallets, purses, satchels, brief cases, collar boxes, dressing cases, pouches, toilet bags, tool cases and similar containers of skin, hide, leather or of composition leather, of vulcanized fiber, of synthetic plastic material, of paperboard or of textile fabric ad val. 100% 42.03 Articles of apparel and clothing accessories of skin, hide, leather or of composition leather ad val. 100% 42.04 Articles of leather or of composition leather of a kind used in machinery or mechanical appliances or for industrial purposes ad val. 20% 42.05 Other articles of skin, hide, leather or of composition leather ad val. 70% 42.06 Articles made from gut, from goldbeater's skin, from bladders or from tendons ad val. 65%
CHAPTER 43
FURSKINS AND ARTIFICIAL FUR; MANUFACTURERS THEREOF.
1. This Chapter does not cover:
(c) Gloves consisting of leather and fur or of artificial fur (heading No. 42.03);cralaw
(d) Footwear or parts thereof (Chapter 64);cralaw
(e) Headgear or parts thereof (Chapter 65); or
(f) Toys, games or sports requisites (Chapter 97).
43.01 Raw furskins ad val. 50% 43.02 Dressed furskins, including furskins assembled in plates, crosses and similar forms; dressed heads, paws, tails and the like (not fabricated) ad val. 60% 43.03 Articles of furskins ad val. 100% 43.04 Artificial fur and articles made thereof ad val. 100%
CHAPTER 44
WOOD AND ARTICLES THEREOF; WOOD CHARCOAL.
1. This Chapter does not cover:
(b) Wood of a kind used primarily in dyeing or in tanning (heading No. 13.01);cralaw
(c) Activated charcoal (heading No. 38.03);cralaw
(d) Footwear or parts thereof (Chapter 64);cralaw
(e) Articles falling within Chapter 66 (e.g., umbrellas and walking sticks and parts thereof);cralaw
(f) Articles falling within heading No. 68.09;cralaw
(g) Articles falling within Schedule XVII (e.g., wheelwrights' wares);cralaw
(h) Articles falling within Chapter 91 (e.g., clocks and clock cases);cralaw
(i) Musical instruments or parts thereof (Chapter 92);cralaw
(j) Parts of firearms (heading No. 93.06);cralaw
(k) Furniture or parts thereof falling within Chapter 94;cralaw
(l) Toys, games or sports requisites or other articles falling within Chapter 97; or
44.01 Fuel wood, in logs, in billets, in twigs or in faggots; wood waste, including sawdust g.w., 100 kgs. P200 44.02 Wood charcoal (including shell and nut charcoal), agglomerated or not g.w., 100 kgs. P2.50 44.03 Roundwood in the rough, whether or not stripped of its bark or roughed down by means of axe or adze: A. Poles for electric transmission wires (e.g., telegraph, telephone, lighting, electric power) cubic meter P6.00 B. Other cubic meter P8.00 44.04 Wood, roughly squared or half-squared, but not further manufactured: A. Oak, fir, white pine, redwood, spruce, camphor, sandalwood, bird's-eye maple, pencil cedar, Port Orford cedar, ebony, teak and lignum vitae cubic meter P10.00 B. Other cubic meter P15.00 44.05 Wood sawn or cut lengthwise but not further prepared, of a thickness exceeding five millimeters: A. Oak, fir, white pine, redwood, spruce, camphor, sandalwood, bird's-eye maple, pencil cedar, Port Orford cedar, ebony, teak and lignum vitae cubic meter P15.00 B. Other cubic meter P25.00 44.06 Wood paving blocks cubic meter P25.00 44.07 Railway or tramway sleepers (ties) of wood cubic meter P30.00 44.08 Wooden staves for barrels, tuns, casks, vats and the like not further prepared than sawn on one or both surfaces ad val. 40% 44.09 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; chips and chipwood ad val. 60% 44.10 Wood, roughly trimmed or rounded, but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, handles of umbrellas, tools and the like ad val. 60% 44.11 Drawn wood, match splints and wooden pegs or pins for footwear ad val. 70% 44.12 Wood wool and wood flour ad val. 100% 44.13 Wood (including blocks, strips and friezes for parquet, not assembled), planed, tongued, grooved, rebated, chamfered, V-jointed, center V-jointed, beaded or center-beaded and the like, but not further manufactured ad val. 70% 44.14 Veneer sheets and sheets for plywood(sawn, sliced or peeled), of a thickness not exceeding five millimeters, whether or not reinforced with paper or fabric ad val. 100% 44.15 Plywood (including blockboard, laminboard and battenboard) and veneered wood, whether or not containing any material other than wood; inlaid wood and wood marquetry ad val. 100% 44.16 Cellular wood panels, whether or not faced with base metal ad val. 100% 44.17 "Improved" wood, in sheets, blocks or the like ad val. 100% 44.18 Reconstituted wood, being wood shavings, sawdust or wood flour agglomerated with natural or artificial resins or other organic binding substances, in sheets, blocks or the like ad val. 100% 44.19 Wooden beadings and moldings, including molded skirting and other molded boards ad val. 100% 44.20 Wooden picture frames, photograph frames, mirror frames and the like ad val. 100% 44.21 Complete wooden packing cases, boxes, crates, drums and similar packings imported assembled, unassembled or partly assembled ad val. 200% 44.22 Casks, barrels, vats, tubs, buckets and other coopers' products andparts thereof, of wood, other than staves falling within heading No. 44.08 ad val. 50% 44.23 Builder's carpentry and joinery(including prefabricated and sectional buildings and assembled parquet flooring panels) ad val. 100% 44.24 Household utensils of wood ad val. 100% 44.25 Wooden tools, tool bodies, tool handles, brush bodies and handles, boot and shoe lasts and trees ad val. 100% 44.26 Turned spools, cops, bobbins, sewing thread reels and the like, of wood ad val. 100% 44.27 Cabinet work and small joiner-made articles of wood (e.g., boxes, small cases, pen cases and wall coat racks); book and wall shelves and fancy articles of wood for ornamental purposes or personal adornment, not otherwise provided for; parts of the foregoing articles: A. Lamp pendants, wall and table lamps, wall brackets and other similar lighting fittings ad val. 100% B. Other ad val. 100% 44.28 Other articles of wood (e.g., foundry molds, traveling chests, trunks, suitcases and valises) ad val. 100%
CHAPTER 45
CORK AND ARTICLES THEREOF
1. This Chapter does not cover:
(a) Footwear or parts thereof (Chapter 64);cralaw
(b) Headgear or parts thereof (Chapter 65); or
(c) Toys, games or sports requisites (Chapter 97).
45.01 Natural cork, unworked, crushed, granulated or ground; waste cork ad val. 15% 45.02 Natural cork in slabs, blocks, boards, planks, sheets, rods, sticks and the like (including cubes or square slabs, cut or trimmed to size for corks or stoppers) ad val. 15% 45.03 Articles of natural cork: A. Stoppers, discs, wafers and washers ad val. 20% B. Other ad val. 25% 45.04 Agglomerated cork and articles thereof: A. Slabs, blocks, boards, planks, sheets, rods, sticks and the like ad val. 15% B. Stoppers, discs, wafers and washers ad val. 20% C. Other ad val. 25%
MANUFACTURES OF PLAITING MATERIALS; BASKETWARE AND WICKERWORK
2. This Chapter does not cover:
(a) Twine, cordage, ropes or cables, plaited or not (heading No. 59.04);cralaw
(b) Footwear or headgear or parts thereof (Chapter 64 or 65); or
(c) Furniture or parts thereof (Chapter 94).
46.01 Plaits and similar products of plaiting materials, for all uses, whether or not assembled into strips ad val. 100% 46.02 Plaiting materials woven or bound together in sheet form, including screens, mats and matting; straw envelopes for bottles ad val. 100% 46.03 Articles of basketwork or wickerwork made directly to shape from plaiting materials; articles made up from goods falling within heading No. 46.01 or 46.02 ad val. 150%
Schedule X
PAPERMAKING MATERIAL; PAPER AND PAPERBOARD AND ARTICLES THEREOF.
CHAPTER 47
PAPERMAKING MATERIAL
47.01 Pulp derived by mechanical or chemical means from any fibrous vegetable material ad val. 10% 47.02 Waste paper (including old and out of date newspapers and periodicals) and paperboard; scrap articles of paper or of paperboard, fit only for use in papermaking ad val. 25%
CHAPTER 48
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
1. This Chapter does not cover:
(a) Paper or paperboard, sensitized (heading No. 37.03);cralaw
(c) Articles falling within heading No. 42.02 (e.g., travel articles);cralaw
(d) Articles falling within any heading in Chapter 46 (manufacturers of plaiting material);cralaw
(e) Paper yarn or textile articles of paper yarn (Schedule XI);cralaw
(g) Paperbacked metal foil (Schedule XV), but does cover metalized paper;cralaw
(h) Perforated paper or paperboard for musical instruments (heading No. 92.10); or
(a) in strips or rolls of a width not exceeding fifteen centimeters;cralaw
(c) cut into shapes other than rectangular shapes.
(a) paper with one or with two margins, with or without guide marks; or
11. Water lines and water marks do not affect the classification of paper or of paperboard.
I. PAPER AND PAPERBOARD, IN ROLLS OR IN SHEETS.
48.01 Paper and paperboard (including cellulose wadding), machine made: A. Paper:1. Newsprint ad val. 25% 2. Bookpaper ad val. 5% 3. Mimeograph paper ad val. 40% 4. Bond paper ad val. 40% 5. Cigarette paper exceeding 15 cm. in width ad val. 10% 6. Kraft paper:(a) Wholly of sulphate pulp ad val. 25% (b) Other ad val. 40% 7. Other ad val. 25% B. Paperboard:1. Kraftboard ad val. 25% 2. Chipboard, boxboard and newsboard l.w., kg. P0.15 and ad val. 65% 3. Leatherboard, trunk board and countershank board l.w., kg. P0.15 and ad val. 65% 4. Other ad val. 25% C. Cellulose wadding ad val. 15% 48.02 Handmade paper and paperboard ad val. 30% 48.03 Parchment or greaseproof paper and paperboard and imitations thereof, and glazed transparent paper ad val. 35% 48.01 Composite paper or paperboard (made by sticking flat layers together), not surface-coated or impregnated, whether or not internally reinforced: A. Paper:1. Asphalt laminated ad val. 25% 2. Other ad val. 40% B. Paperboard:1. Asphalt laminated ad val. 40% 2. Other ad val. 65% 48.05 Paper and paperboard, corrugated(with or without flat surface sheets), creped, crinkled, embossed or perforated: A. Paper ad val. 40% B. Paperboard ad val. 65% 48.06 Paper and paperboard, ruled, lined or squared, but not otherwise printed: A. Paper ad val. 40% B. Paperboard ad val. 65% 48.07 Coated (including surface-colored, decorated or printed) or impregnated paper and paperboard in rolls or sheets, not being printed matter falling within Chapter 49; A. Carbon paper and stencil sheets ad val. 30% B. Other ad val. 25% 48.08 Filter blocks of paper pulp, with or without asbestos fibers ad val. 10% 48.09 Building board of wood pulp or of vegetable fiber, whether or not bonded with natural or artificial resins or with similar substances; A. Thermal and acoustic building board ad val. 35% B. Other sq. meter P0.45 and ad val. 75%
II. PAPER AND PAPERBOARD CUT TO SIZE OR SHAPE AND ARTICLES OF PAPER OR PAPERBOARD.
48.10 Cigarette papers, cut to size, whether or not in the form of booklets or tubes: A. In bobbins, of not more than3.4 cm. in width ad val. 10% B. Other ad val. 30% 48.11 Wallpaper, lincrusta, borders and friezes; window transparencies of paper ad val. 100% 48.12 Floor coverings with a backing of paper or of paperboard, whether or not cut to size, with or without linoleum compound ad val. 100% 48.13 Carbon and other copying papers(including typewriting stencils), cut to size, whether or not put in boxes: A. Stencil sheets:1. Valued at P1.80 or less per24 sheets 24 sheets P0.80 and ad val. 60% 2. Valued at more than P1.80 per24 sheets ad val. 30% B. Carbon paper ad val. 50% C. Other ad val. 25% 48.14 Writing blocks, envelopes, letter cards, plain postcards, correspondence cards; boxes, pouches, wallets and writing compendiums of paper or paperboard containing an assortment of paper stationery ad val. 50% 48.15 Other paper and paperboard, cut to size or shape: A. Paper:1. Cigarette paper of 15 cm. or less in width but not cut to cigarette size ad val. 30% 2. Gummed tape, not printed ad val. 25% 3. Other ad val. 45% B. Paperboard l.w., kg. P0.15 and ad val. 75% C. Cellulose wadding ad val. 20% 48.16 Boxes, bags and other packing containers, of paper or paperboard ad val. 80% 48.17 Box files and storage boxes, of paper or paperboard, of a kind commonly used in offices, shops and the like ad val. 40% 48.18 Registers, exercise books, note books, memorandum blocks, order books, receipt books, diaries, blotting pads, binders (looseleaf or other), file covers and other stationery of paper or paperboard; sample and other albums and book covers, of paper or paperboard ad val. 50% 48.19 Paper or paperboard labels, whether or not printed or gummed ad val. 80% 48.20 Bobbins, tubes, spools, and similar articles of paper or paperboard, of a kind suitable for use in spinning or in weaving, whether or not perforated or hardened; paper or paperboard cores for winding cloth or paper ad val. 25% 48.21 Other articles of paper pulp, paper, paperboard or cellulose wadding ad val. 50%
1. This Chapter does not cover:
(b) Playing cards or other articles falling within any heading in Chapter 97; or
5. For the purposes of heading No. 49.03 the expression "picture books" means
(a) books in which the pictures from the principal interest and the text is subsidiary; and
(b) books in which at least half of the pages do not bear any text.
49.01 Printed books, booklets, brochures, pamphlets and leaflets ad val. 10% 49.02 Newspapers, magazines, reviews, journals and like published periodicals whether or not illustrated Free 49.03 Children's picture books, including painting books ad val. 10% 49.04 Music, printed or in manuscript, whether or not bound or illustrated ad val. 10% 49.05 Maps and hydrographic and similar charts of all kinds, including atlases, wall maps and topographical plans, printed on paper or other materials ad val. 10% 49.06 Industrial plans and drawings, architectural, engineering and other plans, whether original or photographic reproduction; manuscripts and typescripts ad val. 10% 49.07 Unused postage, revenue and similar stamps of current or new issue in the Philippines; stamp-impressed paper; treasury notes, banknotes, stock, share and bond certificates and similar documents of title; check books and the like: A. Unsigned stock, share and bond certificates and similar documents of title, including check books and stamp-impressed paper ad val. 80% B. Other ad val. 10% 49.08 Decalcomanias and transfer papers of all kinds ad val. 20% 49.09 Picture postcards, Christmas cards and other picture greeting cards, printed by any process, with or without trimmings ad val. 75% 49.10 Calendars of any kind, including calendar blocks: A. Advertising local products, business houses, firms, offices, associations, corporations, trades or professions ad val. 80% B. Other ad val. 25% 49.11 Other printed matter, including printed pictures and photographs: A. Advertising local products, business houses, firms, offices, associations, corporations, trades or professions ad val. 75% B. Advertising foreign products, business houses, firms, offices, associations, corporations, trades or professions; pictures and photographs of actual persons, either living or dead, and religious pictures or photographs not exceeding twelve copies each of such pictures or photographs in each shipment Free C. Other ad val. 50%
Schedule XI
TEXTILES AND TEXTILE ARTICLES.
1. This Schedule does not cover:
(c) Vegetable materials falling within Chapter 14;cralaw
(d) Asbestos fiber (heading No. 25.24) or articles of asbestos (heading No. 68.13 or 68.14);cralaw
(e) Articles falling within heading No. 30.04 (medicated wadding, bandages and the like);cralaw
(f) Sensitized textile fabric (heading No. 37.03);cralaw
(h) Skins with their wool on (Chapter 41);cralaw
(k) Cellulose wadding (Chapter 48);cralaw
(n) Hair nets of any kind (heading No. 65.05 or 67.04);cralaw
(p) Abrasive-coated threads, cords or fabric (heading No. 68.06);cralaw
(r) Articles falling within Chapter 94 (furniture and bedding); or
(s) Articles falling within Chapter 97 (toys, games and sports requisites).
(b) For the purpose of the above rules:
(aa) Polished or glazed;cralaw
(bb) Not polished or glazed and consisting of three or more plies;
(bb) Not polished or glazed and exceeding two millimeters in diameter;
(i) Singles exceeding 1.5 millimeters in diameter;cralaw
(ii) Multiple or cabled exceeding two millimeters in diameter;
(6) Of jute, Manila hemp, sisal or other vegetable fibers:
(aa) Polished or glazed;cralaw
(i) Singles exceeding 1.5 millimeters in diameter;cralaw
(ii) Multiple or cabled exceeding two millimeters in diameter;
(7) Textile yarns reinforced with metal.
(4) Metalized yarn, not being yarn reinforced with metal; and
(5) Chenilee yarn and gimped yarn.
(2) In hanks or skeins of a weight not exceeding eighty-five grams; or
(1) Single yarn of any textile material;cralaw
(2) Multiple or cabled yarn of silk, waste silk or noil silk, unbleached;cralaw
6. For the purposes of this Schedule the expression "made-up" means:
(a) Cut otherwise than into rectangles;cralaw
(d) Cut to size and having undergone a process of drawn thread work;cralaw
CHAPTER 50
SILK AND WASTE SILK.
50.01 Silkworm cocoons suitable for reeling ad val. 5% 50.02 Raw silk (not thrown) ad val. 10% 50.03 Silk waste (including cocoons unsuitable for reeling, silk noils and pulled or garnetted rags), whether in the crude or unworked) state or processed but not spun ad val. 20% 50.04 Silk yarn, other than yarn of waste or noil silk, not put up for retail sale ad val. 20% 50.05 Yarn spun from silk waste other than noil, not put up for retail sale ad val. 20% 55.06 Yarn spun from noil silk, not put up for retail sale ad val. 20% 50.07 Silk yarn and yarn spun from waste or noil silk, put up for retail sale ad val. 25% 50.08 Silkworm gut; imitation catgut of silk ad val. 10% 50.09 Woven fabrics of silk or of waste silk other than noil ad val. 75% 50.10 Woven fabrics of noil silk ad val. 75%
CHAPTER 51
CONTINUOUS SYNTHETIC AND ARTIFICIAL TEXTILES
51.01 Yarn of continuous synthetic or artificial textiles, not put up for retail sale ad val. 30% 51.02 Monofil, strip (artificial straw and the like) and imitation catgut, of synthetic or artificial textile materials ad val. 10% 51.03 Yarn of continuous synthetic or artificial textiles, put up for retail sale ad val. 40% 51.04 Woven fabrics of continuous synthetic or artificial textiles, including woven fabrics of monofil or strip of heading No. 51.02: A. Of rayon:1. In the grey ad val. 50% 2. Other ad val. 80% B. Other ad val. 80%
52.01 Metalized yarn, being textile yarn spun with metal or covered with metal by any process ad val. 100% 52.02 Woven fabrics of metal thread or of metalized yarn, provided that such fabrics are clearly of a kind used in articles of apparel, furnishing or similar purposes ad val. 100%
CHAPTER 53
WOOL AND OTHER ANIMAL HAIR
53.01 Sheep's or lambs' wool, not carded or combed ad. val. 10% 53.02 Other animal hair (fine or coarse), not carded or combed ad val. 10% 53.03 Waste of sheep's or lambs' wool and of other animal hair (fine or coarse), not pulled or garnetted ad val. 20% 53.04 Waste of sheep's or lambs' wool and other animal hair (fine or coarse), pulled or garnetted (including pulled or garnetted rags) ad val. 20% 53.05 Sheep's or lambs' wool and other animal hair (fine or coarse), carded or combed ad val. 20% 53.06 Yarn of carded sheep's or lambs' wool(woolen yarn), not put up for retail sale ad val. 20% 53.07 Yarn of combed sheep's or lambs' wool(worsted yarn), not put up for retail sale ad val. 20% 53.08 Yarn of fine animal hair (carded or combed), not put up for retail sale ad val. 20% 53.09 Yarn of horsehair or of other coarse animal hair, not put up for retail sale ad val. 20% 53.10 Yarn of sheep's or lambs' wool, of horsehair or other animal hair (fine or coarse), put up for retail sale ad val. 25% 53.11 Woven fabrics of sheep's or lambs' wool or of fine animal hair ad val. 80% 53.12 Woven fabrics of coarse animal hair other than horsehair ad val. 80% 53.13 Woven fabrics of horsehair ad val. 80%
54.01 Flax, raw or processed but not spun; flax tow and waste (including pulled or garnetted rags) ad val. 40% 54.02 Ramie, raw or processed but not spun; ramie noils and waste (including pulled or garnetted rags) ad val. 50% 54.03 Flax or ramie yarn, not put up for retail sale ad val. 50% 54.04 Flax or ramie yarn, put up for retail sale ad val. 50% 54.05 Woven fabrics of flax or of ramie ad val. 80%
(Subject to the provisions of Republic Act No. 1392, as amended.)
55.01 Cotton, not carded or combed Free 55.02 Cotton linters ad val. 10% 55.03 Cotton waste (including pulled or garnetted rags), not carded or combed ad val. 25% 55.04 Cotton, carded or combed ad val. 20% 55.05 Cotton yarn, put up for retail sale ad val. 35% 55.06 Cotton yarn, put up for retail sale ad val. 35% 55.07 Cotton gauze (leno fabric) ad val. 30% 55.08 Terry toweling and similar terry fabrics, of cotton ad val. 60% 55.09 Other woven fabrics, unfigured, of cotton: A. Weighing less than 8 kgs. per 100 square meters:1. In the grey kg. P0.90 or ad val. 15% 2. Bleached kg. P1.15 or ad val. 20% 3. Other kg. P1.40 or ad val. 25% B. Weighing from 8 kgs. to 15 kgs. per 100 square meters:1. In the grey kg. P0.65 or ad val. 10% 2. Bleached kg. P0.90 or ad val. 10% 3. Other kg. P1.15 or ad val. 20% C. Weighing over 15 kgs. per 100 square meters:1. In the grey kg. P0.40 or ad val. 10% 2. Bleached kg. P0.65 or ad val. 15% 3. Other kg. P0.90 or ad val. 20% D. Duck and canvas weighing over 30 square meters kgs. per 100 kg. P0.40 or ad val. 10% 55.10 Other woven fabrics, figured, of cotton: A. Weighing less than 8 kgs. per 100 square meters:1. In the grey kg. P1.00 or ad val. 15% 2. Bleached kg. P1.25 or ad val. 20% 3. Other kg. P1.50 or ad val. 25% B. Weighing from 8 kgs. to15 kgs. per 100 square meters:1. In the grey kg. P0.75 or ad val. 10% 2. Bleached kg. P1.00 or ad val. 15% 3. Other kg. P1.25 or ad val. 20% C. Weighing over 15 kgs. per100 square meters:1. In the grey kg. P0.50 or ad val. 10% 2. Bleached kg. P0.75 or ad val. 15% 3. Other kg. P1.00 or ad val. 20%
CHAPTER 56
DISCONTINUOUS SYNTHETIC AND ARTIFICIAL TEXTILES
56.01 Discontinuous synthetic or artificial textiles, not carded, combed or otherwise prepared for spinning ad val. 5% 56.02 Waste (including yarn waste and pulled or garnetted rags) of synthetic or artificial textiles (continuous or discontinuous), not carded, combed or otherwise prepared for spinning ad val. 20% 56.03 Synthetic or artificial textiles, discontinuous or waste, carded, combed or otherwise prepared for spinning ad val. 25% 56.04 Yarn of discontinuous or waste synthetic or artificial textiles, not put up for retail sale ad val. 30% 56.05 Yarn of discontinuous or waste synthetic or artificial textiles, put up for retail sale ad val. 40% 56.06 Woven fabrics of discontinuous or waste synthetic or artificial textiles: A. Of rayon:1. In the grey ad val. 50% 2. Other ad val. 80% B. Other ad val. 80%
CHAPTER 57
OTHER VEGETABLE TEXTILE MATERIALS; YARN AND WOVEN FABRIC OF PAPER YARN
57.01 True hemp (cannabis sativa), raw or processed but not spun; tow and waste of true hemp (including pulled or garnetted rags) ad val. 10% 57.02 Manila hemp (abaca; musa textilis), raw or processed but not spun; tow and waste of Manila hemp (including pulled or garnetted rags or ropes) ad val. 10% 57.03 Jute, raw or processed but not spun; tow and waste of jute (including pulled or garnetted rags or ropes) ad val. 10% 57.04 Other vegetable textile fibers, raw or processed but not spun; waste of such fibers (including pulled or garnetted rags or ropes) ad val. 10% 57.05 Yarn of true hemp ad val. 20% 57.06 Yarn of jute ad val. 20% 57.07 Yarn of other vegetable textile fibers ad val. 20% 57.08 Paper yarn ad val. 20% 57.09 Woven fabrics of true hemp ad val. 100% 57.10 Woven fabrics of jute ad val. 100% 57.11 Woven fabrics of other vegetable textile fibers ad val. 100% 57.12 Woven fabrics of paper yarn ad val. 100%
58.01 Carpets, carpeting and rugs, knotted (made-up or not) ad val. 100% 58.02 Other carpets, carpeting, rugs, mats and matting, and "Kelem", "Schumacks" and "Karamanie" rugs and the like(made up or not) ad val. 100% 58.03 Handmade tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needleworked tapestries (e.g., petit point and cross stitch), made in panels and the like by hand ad val. 100% 58.04 Woven pile fabrics and chenille fabrics (other than terry toweling or other terry fabrics of cotton falling within heading No. 55.08 and fabrics falling within heading No. 58.05) ad val. 80% 58.05 Narrow woven fabrics and narrow fabrics (boldoc) consisting of warp without weft, assembled by means of an adhesive, other than articles falling within heading No. 58.06 ad val. 60% 58.06 Woven labels, not embroidered, of a kind used for marking wearing apparel, in strips or cut to shape or size ad val. 50% 58.07 Chenille yarn, gimped yarn (other than metalized yarn of heading No. 52.01 and gimped horsehair yarn); braids and ornamental trimmings in the piece, tassels, pompons and the like ad val. 100% 58.08 Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), plain: A. Of cotton, other vegetable textiles or rayon ad val. 50% B. Of synthetic or of other artificial textiles ad val. 60% C. Other ad val. 70% 58.09 Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), figured; hand or mechanically made lace, in the piece, in strips or in motifs: A. Of cotton, other vegetable textiles or rayon ad val. 70% B. Of synthetic or of other artificial textiles ad val. 75% C. Other ad val. 80% 58.10 Embroidery (including embroidery on felt), in the piece, in strips or in motifs ad val. 100%
Heading No. 59.12 shall also not apply to:
(c) Fabrics finished with normal dressings having a basis of amylaceous or similar substances.
3. Heading No. 59.11 shall apply only to:
(1) Weighing not more than one and a half kilograms per square meter; or
4. Heading No. 59.16 shall not apply to:
(5) Textile fabrics reinforced with metal of a kind commonly used in machinery or plant;cralaw
59.01 Wadding and articles of wadding; textile flock and dust and mill neps: A. Wadding and articles of wadding:1. Sanitary towels and napkins ad val. 40% 2. Other ad val. 25% B. Other ad val. 20% 59.02 Felt and articles thereof, whether or not impregnated or coated: A. In the piece ad val. 30% B. Other ad val. 60% 59.03 Bonded fiber fabrics and articles thereof, whether or not impregnated or coated ad val. 35% 59.04 Twine, cordage, ropes and cables, plaited or not: A. Of hemp (i.e., abaca and true hemp) ad val. 100% B. Other ad val. 25% 59.05 Nets and netting made of twine, cordage or rope, and made-up fishing nets of yarn, twine, cordage or rope ad val. 60% 59.06 Other articles made from yarn, twine, cordage, rope or cables, other than textile fabrics and articles made from such fabrics: A. Shoe laces ad val. 100% B. Other ad val. 60% 59.07 Textile fabrics coated with gum or amylaceous substances, of the kinds used for the outer covers of books and the like; tracing cloth; prepared painting canvas; buckram and similar woven fabrics for hatshapes and similar uses ad val. 25% 59.08 Textile fabrics impregnated or coated with preparations of cellulose derivatives or of other artificial plastic materials ad val. 25% 59.09 Textile fabrics coated or impregnated with oil or preparations with a basis of drying oil ad val. 30% 59.10 Linoleum and materials prepared on a textile base in a similar manner to linoleum, whether or not cut to shape or of a kind used as floor coverings; floor coverings consisting of a coating applied on a textile base, cut to shape or not ad val. 70% 59.11 Rubberized textile fabrics, other than rubberized knitted or crocheted articles ad val. 30% 59.12 Textile fabrics otherwise impregnated or coated: painted canvas being theatrical scenery, studio back cloths or the like ad val. 50% 59.13 Elastic fabrics and trimmings (other than knitted or crocheted articles) consisting of textile materials combined with rubber threads ad val. 40% 59.14 Wicks, of woven, plaited or knitted textile materials, for lamps, stoves, lighters, candles and the like; tubular knitted gas-mantle fabric and incandescent gas mantles: A. Wicks for candles ad val. 50% B. Other ad val. 25% 59.15 Textile hosepiping and similar tubing, whether or not armored with metal or fitted with metal accessories ad val. 15% 59.16 Transmission, conveyor or elevator belts or belting, of textile material, whether or not strengthened with metal or other material ad val. 10% 59.17 Other textile fabrics and textile articles of a kind commonly used in machinery or plant ad val. 10%
CHAPTER 60
KNITTED AND CROCHETED ARTICLES
1. This Chapter does not cover:
(a) Crochet lace of heading No. 58.09;cralaw
(d) Used clothing or other articles falling within heading No. 63.01.
2. Headings numbered 60.02 to 60.06 shall apply to:
(b) Knitted or crocheted fabric shaped for making the articles referred to in (a) above.
5. For the purposes of this Chapter:
(a) "Elastic" means consisting of textile materials combined with rubber threads; and
60.01 Knitted or crocheted fabric, not elastic nor rubberized: A. Of cotton, other vegetable textiles or rayon ad val. 65% B. Of synthetic or of other artificial textiles ad val. 70% C. Other ad val. 70% 60.02 Gloves, mittens and mitts, knitted or crocheted, not elastic nor rubberized ad val. 70% 60.03 Stockings, understockings, socks, ankle socks, sockettes, footwear without applied soles and the like, knitted or crocheted, not elastic nor rubberized: A. Of cotton, other vegetable textiles or rayon ad val. 100% B. Of synthetic or of other artificial textiles ad val. 110% C. Other ad val. 110% 60.04 Undergarments, knitted or crocheted, not elastic nor rubberized: A. Of cotton, other vegetable textiles or rayon ad val. 65% B. Of synthetic or of other artificial textiles ad val. 80% C. Other ad val. 80% 60.05 Outer garments and other articles, knitted or crocheted, not elastic nor rubberized: A. Of cotton, other vegetable textiles or rayon ad val. 70% B. Of synthetic or of other artificial textiles ad val. 75% C. Other ad val. 75% 60.06 Knitted or crocheted fabric and articles thereof, elastic or rubberized(including elastic kneecaps and elastic stockings): A. In the piece ad val. 40% B. Other ad val. 65%
2. The headings of this Chapter do not cover:
(b) Used clothing or other articles falling within heading No. 63.01;cralaw
(d) Surgical belts, trusses or other orthopedic articles (heading No. 90.19).
3. For the purposes of headings numbered 61.01 to 61.04:
(b) The expression "infants' garments" shall apply to:
(1) Garments which are not identifiable as for wear by either boys or girls, and
61.01 Men's and boys' outer garments: A. Of cotton, other vegetable textiles or rayon ad val. 100% B. Of synthetic or of other artificial textiles ad val. 110% C. Other ad val. 120% 61.02 Women's, girls' and infants' outer garments: A. Of cotton, other vegetable textiles or rayon ad val. 100% B. Of synthetic or of other artificial textiles ad val. 110% C. Other ad val. 120% 61.03 Men's and boys' undergarments, including collars, shirt fronts and cuffs: A. Of cotton, other vegetable textiles or rayon ad val. 90% B. Of synthetic or of other artificial textiles ad val. 100% C. Other ad val. 110% 61.04 Women's, girls' and infants' undergarments: A. Of cotton, other vegetable textiles or rayon ad val. 90% B. Of synthetic or of other artificial textiles ad val. 100% C. Other ad val. 110% 61.05 Handkerchiefs ad val. 75% 61.06 Shawls, scarves, mufflers, mantillas, veils and the like ad val. 75% 61.07 Ties, bow ties and cravats ad val. 75% 61.08 Collars, tuckers, fallals, bodice fronts, jabots, cuffs, flounces, yokes and similar accessories and trimmings for women's and girls' garments ad val. 100% 61.09 Corsets, corset belts, suspender belts, brassieres, braces, suspenders, garters and the like (including such articles of knitted or crocheted fabric), whether or not elastic ad val. 100% 61.10 Gloves, mittens, mitts, stockings, socks and sockettes, not being knitted or crocheted articles ad val. 100% 61.11 Made-up accessories for articles of apparel (e.g., dress shields, shoulder and other pads, belts, muffs, sleeve protectors, pockets) ad val. 150%
CHAPTER 62
OTHER MADE-UP TEXTILE ARTICLES
2. The headings of this Chapter do not cover:
(a) Articles falling within Chapter 58, 59 or 61;cralaw
(b) Used clothing or other articles falling within heading No. 63.01; or
62.01 Traveling rugs and blankets: A. Of cotton ad val. 80% B. Other ad val. 100% 62.02 Bed linen, table linen, toilet linen and kitchen linen; curtains and other furnishing articles: A. Of cotton and rayon textiles ad val. 90% B. Other ad val. 100% 62.03 Sacks and bags of a kind used for the packing of articles ad val. 100% 62.04 Tarpaulins, sails, awnings, sun blinds, tents and camping articles ad val. 70% 62.05 Other made-up textiles articles(including dress patterns and footwear without applied soles): A. Shoe laces, other than those falling within heading No. 59.06-A ad val. 100% B. Other ad val. 60%
CHAPTER 63
USED CLOTHING AND OTHER TEXTILE ARTICLES; RAGS; REMNANTS
63.01 Clothing, clothing accessories, traveling rugs and blankets, household linen and furnishing articles (other than articles falling within heading No. 58.01, 58.02 or 58.03) of textile materials, footwear and headgear of any material, showing signs of appreciable wear and imported in bulk, bales, sacks or similar bulk packings: A. Clothing ad val. 35% B. Other ad val. 40% 63.02 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, fit only for recovery of the fibers or for the manufacture of paper or artificial plastic materials or for use as industrial wipers ad val. 5% 63.03 Remnants ad val. 15%
CHAPTER 64
FOOTWEAR, GAITERS AND THE LIKE AND PARTS THEREOF
1. This Chapter does not cover:
(b) Footwear of asbestos (heading No. 63.13);cralaw
64.01 Footwear (including overshoes) with outer soles and uppers of rubber or artificial plastic material pair P2.00 or ad val. 50% 64.02 Footwear with outer soles of leather; composition leather, rubber or artificial plastic material, other than footwear falling within heading No. 64.01 pair P4.00 or ad val. 60% 64.03 Footwear with outer soles of wood or cork pair P2.00 or ad val. 50% 64.04 Footwear with outer soles of other materials pair P4.00 or ad val. 60% 64.05 Parts of footwear (including uppers, insoles and screw-on heels), of any material except metal: A. For footwear falling within heading No. 64.03 ad val. 100% B. For other footwear ad val. 100% 64.06 Gaiters, spats, leggings, puttees and similar articles and parts thereof ad val. 60%
CHAPTER 65
HEADGEAR AND PARTS THEREOF
1. This Chapter does not cover:
(a) Old headgear falling within heading No. 63.01;cralaw
(b) Hair nets of human hair (heading No. 67.04);cralaw
(c) Asbestos headgear (heading No. 68.13); or
(d) Doll's hats or other toy hats, or carnival articles (Chapter 97).
65.01 Hatforms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons(including slit manchons) of felt ad val. 30% 65.02 Hatshapes, plaited or made from plaited or other strips of any material neither blocked to shape nor with made brims ad val. 50% 65.03 Felt hats and other felt headgear, being headgear made from the felt hoods and plateaux falling within heading No. 65.01, trimmed or not ad val. 50% 65.04 Hats and other headgear, plaited or made from plaited or other strips of any material, trimmed or not ad val. 60% 65.05 Hats and other headgear (including hair nets), knitted, netted or crocheted or made up from any textile fabric in the piece, trimmed or not ad val. 60% 65.06 Other headgear, trimmed or not: A. Safety helmets for military personnel, firemen, miners and divers ad val. 10% B. Other ad val. 50% 65.07 Head bands, linings, covers, hat frames (including spring frames for opera hats), peaks and chinstraps, for headgear ad val. 50%
CHAPTER 66
UMBRELLAS, SUNSHADES, WALKING STICKS, WHIPS, RIDING CROPS AND PARTS THEREOF
1. This Chapter does not cover:
(a) Measure walking sticks, or the like (heading No. 90.16);cralaw
(b) Firearm sticks, sword sticks or the like (Chapter 93); or
(c) Articles falling within Chapter 97 (e.g., toy umbrellas and toy sunshades).
66.01 Umbrella and sunshades (including walking stick umbrellas, and garden and similar umbrellas) ad val. 75% 66.02 Walking sticks (including climbing sticks and seat sticks), canes, whips, riding crops and the like ad val. 100% 66.03 Parts, fittings, trimmings and accessories of articles falling within heading No. 66.01 or 66.02 ad val. 50%
1. This Chapter does not cover:
(a) Straining cloth of human hair (heading No. 59.17);cralaw
(b) Floral motifs of lace, of embroidery or the like (Schedule XI);cralaw
(c) Footwear of feathers (Chapter 64);cralaw
(d) Hats of feathers or of artificial flowers or foliage (Chapter 65);cralaw
(f) Toys, sports requisites or carnival articles (Chapter 97).
2. Heading No. 67.01 shall not apply to:
(a) Articles (e.g., bedding) in which feathers or down constitute only filling or padding;cralaw
(c) Artificial flowers or foliage or parts thereof or made up articles of heading No. 67.02; or
3. Heading No. 67.02 shall not apply to:
(a) Articles of glass (Chapter 70);cralaw
67.01 Feathers and down and skins or other parts of birds with their feathers or down, bleached, dyed or otherwise worked or mounted; articles made of feathers or down ad val. 175% 67.02 Artificial flowers, foliage or fruits and parts thereof; articles made of artificial flowers, foliage or fruits ad val. 60% 67.03 Human hair, dressed (laid parallel), thinned, bleached or otherwise worked; animal hair similarly prepared for use in postiche ad val. 150% 67.04 Wigs, false beards, hair pads, curls, switches and the like, of human or animal hair or of textiles; other articles of human hair (including hair nets) ad val. 150% 67.05 Fans and hand screens, with or without mounts and blades, guards and handles therefor, of any material ad val. 100%
CHAPTER 68
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA AND SIMILAR MATERIALS
1. This Chapter does not cover:
(a) Articles falling within Chapter 25;cralaw
(e) Lithographic stones, prepared heading No. 84.34);cralaw
(f) Electrical insulators or fittings of insulating material (heading No. 85.25 or 85.26);cralaw
(g) Articles falling within Chapter 91 (e.g., clocks and clock cases);cralaw
(h) Articles falling within heading No. 95.07;cralaw
(i) Toys, games or sports requisites (Chapter 97);cralaw
(k) Works of art, collectors' pieces or antiques (Chapter 99).
2. Heading No. 68.04 shall not apply to mounted articles (heading No. 82.04 or Chapter 84 or 85).
68.01 Road and paving setts, curbs and flagstones, of natural stone(except slate) ad val. 30% 68.02 Worked monumental or building stone (except slate) or steatite, and articles thereof, (including mosaic cubes), other than articles falling within heading No. 68.01: A. Marble ad val. 150% B. Other ad val. 100% 68.03 Worked slate and articles of slate, including articles of agglomerated slate ad val. 50% 68.04 Millstones, grindstones, grinding wheels and the like (including grinding, sharpening, polishing, trueing and cutting wheels, heads, discs and points), of natural stone (agglomerated or not), of agglomerated natural or artificial abrasives, or of pottery, with or without cores, shanks, sockets, axles and the like of other materials, but not mounted on frameworks; segments and other finished parts of such stones and wheels. ad val. 15% 68.05 Hand polishing stones, whetstones, oilstones, hones and the like, of natural stone, of agglomerated natural or artificial abrasives, or of pottery ad val. 15% 68.06 Natural or artificial abrasive powder or grain on a base of woven fabric, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: A. Sandpaper and emery cloth ad val. 20% B. Other ad val. 10% 68.07 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite and similar expanded mineral materials; compounded heat resisting or heat or sound insulating mineral substances and articles thereof, not fired, other than substances and articles with a basis of asbestos ad val. 15% 68.08 Articles of asphalt or of similar materials(e.g., of petroleum pitch or coal tar pitch) ad val. 25% 68.09 Panels, boards, tiles, blocks and similar articles of vegetable fiber, of wood fiber, of straw, of wood shavings or of wood waste (including sawdust), agglomerated with cement, plaster or with other mineral binding substances ad val. 25% 68.10 Other articles of plastering material ad val. 50% 68.11 Articles of cement, of concrete(including railway or tramway sleepers of concrete) or of artificial stone (including granulated marble agglomerated with cement) and slag cement, reinforced or not ad val. 60% 68.12 Articles of asbestos cement, of cellulose fiber cement or the like: A. Of asbestos cement ad val. 85% B. Other ad val. 25% 68.13 Fabricated asbestos and articles thereof (e.g., asbestos board, thread and fabric; asbestos clothing, asbestos jointing), reinforced or not, other than articles falling within heading No. 68.14; heat resisting or heat or sound insulating mixtures of asbestos with magnesium carbonate, similar mixtures with a basis of asbestos and articles of any such mixtures ad val. 25% 68.14 Friction material of a kind suitable for brakes, for clutches or the like, with a basis of asbestos or other mineral substances, or of cellulose, whether or not combined with textile or other materials, in the form of segments, discs, washers, strips, sheets, plates, rolls and the like ad val. 15% 68.15 Worked mica and articles of mica, including bonded mica splittings on a support of paper or fabric (e.g., micanite and micafolium) ad val. 25% 68.16 Articles of stone or of other mineral substances, not otherwise provided for ad val. 50%
2. This Chapter does not cover:
(a) Articles falling within Chapter 71 (e.g., imitation jewelry);cralaw
(b) Electrical insulators or fittings of insulating material (heading No. 85.25 or 85.26);cralaw
(c) Artificial teeth (heading No. 90.19);cralaw
(d) Articles falling within Chapter 91 (e.g., clocks and clock cases);cralaw
(e) Toys, games or sports requisites (Chapter 97);cralaw
(f) Smoking pipes, buttons or other articles falling within Chapter 98; or
(g) Original statuary, collectors' pieces or antiques (Chapter 99).
I. HEAT-INSULATING AND REFRACTORY ARTICLES.
69.01 Heat-insulating bricks, blocks, tiles and other heat-insulating articles of infusorial earths, of kieselguhr, of siliceous fossil meal or of similar siliceous earths ad val. 10% 69.02 Refractory bricks, blocks, tiles and similar refractory constructional articles, other than those falling within heading No. 69.01 ad val. 10% 69.03 Other refractory articles (e.g., retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, rods), other than those falling within heading No. 69.01 ad val. 10%
69.04 Building bricks (including building blocks, support or filler tiles and the like) ad val. 50% 69.05 Roofing tiles, chimney pots, cowls, chimney liners, cornices and other constructional articles ad val. 50% 69.06 Piping, conduits and guttering (including angles, bends and similar fittings) ad val. 25% 69.07 Unglazed setts, flags and paving, hearth and wall tiles ad val. 40% 69.08 Glazed setts, flags and paving, hearth and wall tiles g.w., 100 kgs. P24.00 or ad val. 100% 69.09 Laboratory, chemical and industrial wares; troughs, tubs and similar receptacles of a kind used in agriculture; pots, jars and similar articles of a kind used for the packing or transport of articles ad val. 10% 69.10 Sinks, wash basins, bidets, water closet pans, urinals, baths and like sanitary fittings ad val. 10% 69.11 Tableware and other articles of a kind commonly used for domestic or toilet purposes, of porcelain or china (including biscuit porcelain and parian): A. Undecorated (white or of one color) ad val. 20% B. Other ad val. 40% 69.12 Tableware and other articles of a kind commonly used for domestic or toilet purposes, of other kinds of pottery: A. Undecorated (white or of one color) ad val. 20% B. Other ad val. 40% 69.13 Statuettes, ornaments other furnishing articles and articles of personal adornment ad val. 50% 69.14 Articles not otherwise provided for ad val. 40%
1. This Chapter does not cover:
(a) Ceramic enamels (heading No. 32.08);cralaw
(b) Articles falling within Chapter 71 (e.g., imitation jewelry);cralaw
(c) Electrical insulators or fittings of insulating material (heading No. 85.25 or 85.26);cralaw
70.01 Waste glass (cullet); glass in the mass (excluding optical glass) ad val. 10% 70.02 Glass of the variety known as "enamel" glass, in the mass, rods and tubes ad val. 10% 70.03 Glass in balls, rods and tubes, unworked (not being optical glass) ad val. 10% 70.04 Unworked cast or rolled glass(including flashed or wired glass), whether figured or not, in rectangles ad val. 25% 70.05 Unworked sheet glass (including flashed glass), drawn or blown, in rectangles ad val. 25% 70.06 Cast, rolled or sheet glass (including flashed or wired glass) in rectangles, surface ground or polished, but not further worked ad val. 30% 70.07 Cut, rolled or sheet glass (including flashed or wired glass), whether or not surface ground or polished, cut to shape other than rectangular shape, or bent or otherwise worked (edge worked, engraved and the like); multiple-walled insulating glass; leaded lights: A. Multiple-walled heat or sound insulating glass and leaded lights ad val. 10% B. Other ad val. 50% 70.08 Safety (laminated) glass and toughened glass, whether or not shaped or otherwise worked ad val. 50% 70.09 Glass mirrors (including rearview mirrors), unframed, framed or backed ad val. 90% 70.10 Glass carboys, demijohns, jars, pots, tubular containers and similar containers of a kind used for the packing or transport of articles; stoppers, lids and other closures of glass: A. Carboys, demijohns and tubular containers ad val. 10% B. Opal glass containers ad val. 20% C. Other ad val. 40% 70.11 Glass bulbs and glass envelopes(including tubes) for electric lamps, for electronic valves and the like ad val. 15% 70.12 Glass inners for vacuum flasks and other vacuum vessels, and blanks therefor ad val. 15% 70.13 Household and office glassware, other than articles falling within heading No. 70.19 ad val. 50% 70.14 Illuminating glassware, signaling glassware and optical elements of glass, not optically worked nor of optical glass ad val. 25% 70.15 Clock and watch glasses and similar glasses (including glass of a kind used for sunglasses but excluding glass suitable for corrective lenses), curved, bent, hollowed and the like; glass spheres and segments of spheres of a kind used for the manufacture of clock and watch glasses and the like ad val. 15% 70.16 Bricks, tiles, slabs, pairing blocks, squares and other articles of pressed or molded glass of a kind commonly used in building; multi-cellular glass in blocks, slabs, plates and similar forms, and panels ad val. 35% 70.17 Glassware, whether or not graduated or calibrated, of a kind used for laboratory, medical, surgical, dental or hygienic purposes; glass serum ampules and the like ad val. 10% 70.18 Optical glass and elements of optical glass, not optically worked; blanks for corrective spectacle lenses ad val. 10% 70.19 Glass beads, imitation pearls, imitation precious and semi-precious stones, imitation flowers and similar fancy or decorative glass smallwares and articles thereof; glass mosaic cubes; artificial eyes of glass other than those for wear by humans; ornaments and other fancy articles of lamp-worked glass ad val. 50% 70.20 Glass fiber, yarns, fabrics, and articles thereof ad val. 15% 70.21 Other articles of glass ad val. 50%
(c) Handbags and other articles falling within heading No. 42.02;cralaw
(e) Footwear (Chapter 64) and headgear (Chapter 65);cralaw
(f) Umbrellas, walking sticks and other articles falling within Chapter 66;cralaw
(g) Fans and hand screens (heading No. 67.05);cralaw
(h) Coins (heading No. 72.01);cralaw
(k) Arms or parts thereof (Chapter 93);cralaw
(l) Articles falling within headings of Chapter 98 other than headings numbered 98.01 and 98.12; or
2. The expression "pearls" shall include cultured pearls.
(c) Other alloys containing two per cent or more of silver shall be treated as alloy of silver.
8. For the purpose of heading No. 71.12, the expression "jewelry" means:
(a) wholly or partly of base metal, whether or not plated with precious metal; or
I. PEARL AND PRECIOUS AND SEMI-PRECIOUS STONES.
71.01 Pearls unworked or worked, but neither mounted, set nor strung(except ungraded pearls temporarily strung for convenience of transport) ad val. 150% 71.02 Precious and semi-precious stones, unworked, cut or otherwise worked, but neither set nor strung (except ungraded stones temporarily strung for convenience of transport) ad val. 150% 71.03 Synthetic or reconstructed precious or semi-precious stones, unworked, cut or otherwise worked, but neither set nor strung (except ungraded stones temporarily strung for convenience of transport) ad val. 100% 71.04 Dust and powder of natural or synthetic precious or semi-precious stones ad val. 100%
II. PRECIOUS METALS AND ROLLED PRECIOUS METALS, UNWROUGHT, UNWORKED OR SEMI-MANUFACTURED.
71.05 Silver, including silver gilt and platinum plated silver, unwrought or semi-manufactured ad val. 100% 71.06 Rolled silver, unworked or semi-manufactured ad val. 100% 71.07 Gold, including platinum-plated gold, unwrought or semi-manufactured ad val. 100% 71.08 Rolled gold on base metal or silver, unworked or semi-manufactured ad val. 100% 71.09 Platinum and other metals of the platinum group, unwrought or semi-manufactured ad val. 100% 71.10 Rolled platinum, or other platinum group metals, on base metal or precious metal, unworked or semi-manufactured ad val. 100% 71.11 Goldsmiths', silversmiths' and jewelry sweepings, residues, lemels, and other precious metal waste and scrap ad val. 90%
III. JEWELRY, GOLDSMITHS' AND SILVERSMITHS' WARES AND OTHER ARTICLES.
71.12 Jewelry of precious metal or rolled precious metal ad val. 150% 71.13 Goldsmiths' and silversmith' wares, of precious metal or rolled precious metal, other than articles falling within heading No. 71.12 ad val. 150% 71.14 Other articles of precious metal or rolled precious metal ad val. 150% 71.15 Articles consisting of, or incorporating, pearls, precious or semi-precious stones (natural, synthetic or reconstructed), not set on or mounted with precious metal or rolled precious metal ad val. 150% 71.16 Imitation jewelry ad val. 100%
This Chapter does not cover collectors' pieces (heading No. 99.05).
72.01 Coins Free
Schedule XV
BASE METALS AND ARTICLES OF BASE METALS.
1. This Schedule does not cover:
(a) Metallic powders prepared as colors (heading No. 32.09);cralaw
(b) Ferrocerium or other pyrophoric alloys (heading No. 36.07);cralaw
(c) Headgear or parts thereof, of metal (heading No. 65.06 or 65.07);cralaw
(h) Instruments or apparatus of base metal of a kind falling within Schedule XVIII;cralaw
(j) Articles falling within Chapter 94 (furniture and mattress supports);cralaw
(k) Hand sieves (heading No. 96.06);cralaw
(l) Articles falling within Chapter 97 (toys, games and sports requisites); or
(m) Buttons, pens, pencil holders, pen nibs or other articles falling within Chapter 98.
5. Classification of composite articles:
(a) iron and steel, or different kinds of iron or steel, are regarded as one and the same metal, and
CHAPTER 73
IRON AND STEEL AND ARTICLES THEREOF
1. As used in this Chapter, the following words and phrases shall mean:
(a) Pig iron (heading No. 73.01):
(b) Spielgeleisen (heading No. 73.01):
(c) Ferroalloys (heading No. 73.02):
(d) Alloy steel (heading No. 73.15):
(f) Puddle bars and pilings (heading No. 73.06);cralaw
Products for rolling, remelting or forging obtained by shingling and hot rolling either:
73.01 Pig iron, cast iron and spiegeleisen, in pigs, blocks, lumps, and similar forms Free 73.02 Ferroalloys Free 73.03 Scrap and waste of iron or steel Free 73.04 Pellets of cast iron or steel, whether or not broken or graded Free 73.05 Iron or steel powder; sponge iron or steel Free 73.06 Puddle bars and pilings; ingots, blocks, lumps and similar forms, of iron or steel Free 73.07 Blooms, billets, slabs and sheet bars(including tinplate bars), and roughly forged pieces, of iron or steel Free 73.08 Iron or steel coils for rerolling Free 73.09 Universal plates of iron or steel ad val. 10% 73.10 Bars and rods (including wire rod) of iron or steel, hot-rolled, forged or cold-finished (including precision-made); hollow mining drill steel: A. Hollow mining drill steel ad val. 10% B. Hot-rolled concrete or reenforcing bars of which the cross-sectional dimension is notless than 6.3 millimeters nor more than 31.6 millimeters g.w., kgs. P6.50 or ad val. 35% C. Other ad val. 15% 73.11 Angles, shapes, sections and sheet piling, of iron or steel, hot-rolled, forged or cold- finished, whether or not drilled or punched, but not assembled: A. Angles of which the maximum cross- sectional dimension does not exceed eighty-eight millimeters and channels of which the maximum cross- sectional dimension does not exceed seventy-five millimeters ad val. 25% B. Riveted, welded, punched or drilled ad val. 40% C. Other ad val. 15% 73.12 Hoop and strip of iron or steel, hot-rolled or cold-rolled ad val. 15% 73.13 Sheets and plates of iron or steel, hot-rolled or cold-rolled ad val. 15% 73.14 Iron or steel wire, single strand, whether or not coated, but not insulated ad val. 15% 73.15 Alloy steel and high carbon steel in the forms mentioned in headings numbered 73.06 to 73.14 ad val. 10% 73.16 Railway and tramway track construction materials of iron or steel, such as rails, checkrails, switch blades, crossings(or frogs), crossing pieces, point rods, rack rails, sleepers, fishplates, chairs, chair wedges, bedplates and ties ad val. 10% 73.17 Tubes and pipes of cast iron ad val. 25% 73.18 Tubes and pipes of iron (other than of cast iron) or steel, excluding high-pressure hydroelectric conduits ad val. 10% 73.19 High-pressure hydroelectric conduits of steel, and bends therefor ad val. 10% 73.20 Tube and pipe fittings of iron or steel (e.g., joints, elbows, unions and flanges) ad val. 10% 73.21 Assembled sheet piling of cast iron, iron or steel; girders, beams, joists and pillars made from assembled elements; structures and finished parts for assembly into structures (e.g., bridge sections, roofing frameworks, shutters, pylons, balconies, balustrades, verandas, window and door frames) of cast iron, iron or steel ad val. 20% 73.22 Reservoirs, tanks, vats and similar containers, of iron or steel, of a capacity exceeding three hundred liters, whether or not fitted with exterior heat-insulating covering, but not fitted with mechanical or thermal equipment ad val. 40% 73.23 Casks, drums, cans, boxes and similar containers, of sheet or plate iron or steel, of a description commonly used for the conveyance or packing of articles: A. Drums ad val. 35% B. Other ad val. 15% 73.24 Compressed gas cylinders and similar pressure containers, of iron or steel ad val. 15% 73.25 Stranded wire, cables, cordage, ropes, plaited bands, slings, and the like, of iron or steel wire, other than insulated cables ad val. 10% 73.26 Barbed iron or steel wire; twisted single strand hoop or flat wire, barbed or not, and loosely twisted double strand wire, of a kind suitable for fencing, of iron or steel: A. Barbed wire ad val. 40% B. Other ad val. 15% 73.27 Woven wire (including wire gauze, wire cloth, wire fencing and netting) and welded wire grill, of iron or steel: A. Wire fencing ad val. 40% B. Other ad val. 15% 73.28 Expanded metal of iron or steel ad val. 15% 73.29 Chains and parts and fittings thereof, of iron or steel ad val. 15% 73.30 Anchors and grapnels and parts thereof, of iron or steel Free 73.31 Nails, tacks, staples, hook nails, cramps, studs, spikes and drawing pins, of iron or steel (other than copper-headed nails): A. Common wire or finishing nails, 2.54 centimeters or more in length ad val. 50% B. Staple wire for paper fastening ad val. 55% C. Other ad val. 20% 73.32 Bolts and nuts (including bolt ends, screw studs and other screws for metal), whether or not threaded or tapped, screws for wood, screw hooks, screw rings and the like, of iron or steel; rivets (excluding tubular or bifurcated), cotters, cotter-pins, washers and spring washers, of iron or steel: A. Bolts and nuts, rivets and washers ad val. 50% B. Other ad val. 15% 73.33 Needles for hand sewing, including embroidery; hand carpet and knitting needles, bodkins, crochet hooks and the like, and embroidery stilettos of iron or steel, including blanks ad val. 15% 73.34 Pins (excluding hatpins and other ornamental pins and drawing pins), hairpins, hairclips and curling grips, of iron or steel ad val. 15% 73.35 Springs (excluding hairsprings falling within Chapter 91) of iron or steel ad val. 15% 73.36 Stoves, grates, kitchen ranges, cookers, fires and the like (including combined stoves and boilers), not electrically operated, and parts thereof, of iron or steel ad val. 25% 73.37 Central heating boilers (excluding steam generating boilers and combined stoves and boilers), radiators and other central heating apparatus, not electrically operated, and parts thereof, of iron and steel ad val. 20% 73.38 Household and sanitary articles and parts thereof, of iron or steel, not otherwise provided for ad val. 25% 73.39 Iron or steel wool; pot scourers and scouring and polishing pads, gloves and the like, of iron or steel ad val. 15% 73.40 Other articles of iron or steel ad val. 25%