CUSTOMS TARIFF ACT 1995 - SCHEDULE 3 Classification of goods and general and special rates of duty

Chapter 1 -- Live animals

1. - Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

2. - Except where the context otherwise requires, throughout this Schedule any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze - dried.

Chapter 2 -- Meat and edible meat offal

1. - This Chapter covers all live animals except:

(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of 0301, 0306, 0307 or 0308;

(b) Cultures of micro - organisms and other products of 3002; and

0101	LIVE HORSES, ASSES, MULES AND HINNIES:
0101.2	- Horses:
0101.21.00	- - Pure - bred breeding animals	Free
0101.29.00	- - Other	Free
0101.30.00	- Asses	Free
0101.90.00	- Other	Free

0102	LIVE BOVINE ANIMALS:
0102.2	- Cattle:
0102.21.00	- - Pure - bred breeding animals	Free
0102.29.00	- - Other	Free
0102.3	- Buffalo:
0102.31.00	- - Pure - bred breeding animals	Free
0102.39.00	- - Other	Free
0102.90.00	- Other	Free

0103	LIVE SWINE:
0103.10.00	- Pure - bred breeding animals	Free
0103.9	- Other:
0103.91.00	- - Weighing less than 50 kg	Free
0103.92.00	- - Weighing 50 kg or more	Free

0104	LIVE SHEEP AND GOATS:
0104.10.00	- Sheep	Free
0104.20.00	- Goats	Free

0105	LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES Gallus domesticus , DUCKS, GEESE, TURKEYS AND GUINEA FOWLS:
0105.1	- Weighing not more than 185 g:
0105.11.00	- - Fowls of the species Gallus domesticus	Free
0105.12.00	- - Turkeys	Free
0105.13.00	- - Ducks	Free
0105.14.00	- - Geese	Free
0105.15.00	- - Guinea fowls	Free
0105.9	- Other:
0105.94.00	- - Fowls of the species Gallus domesticus	Free
0105.99.00	- - Other	Free

0106	OTHER LIVE ANIMALS:
0106.1	- Mammals:
0106.11.00	- - Primates	Free
0106.12.00	- - Whales, dolphins and porpoises (mammals of the order Cetacea ); manatees and dugongs (mammals of the order Sirenia ); seals, sea lions and walruses (mammals of the suborder Pinnipedia )	Free
0106.13.00	- - Camels and other camelids ( Camelidae )	Free
0106.14.00	- - Rabbits and hares	Free
0106.19.00	- - Other	Free
0106.20.00	- Reptiles (including snakes and turtles)	Free
0106.3	- Birds:
0106.31.00	- - Birds of prey	Free
0106.32.00	- - Psittaciformes (including parrots, parakeets, macaws and cockatoos)	Free
0106.33.00	- - Ostriches; emus ( Dromaius novaehollandiae )	Free
0106.39.00	- - Other	Free
0106.4	- Insects:
0106.41.00	- - Bees	Free
0106.49.00	- - Other	Free
0106.90.00	- Other	Free

Chapter 3 -- Fish and crustaceans, molluscs and other aquatic invertebrates

1. - This Chapter does not cover:

(a) Products of the kinds described in 0201 to 0208 or 0210, unfit or unsuitable for human consumption;

(b) Edible, non - living insects (0410);

(d) Animal fat, other than products of 0209 (Chapter 15).

0201	MEAT OF BOVINE ANIMALS, FRESH OR CHILLED:
0201.10.00	- Carcasses and half - carcasses	Free
0201.20.00	- Other cuts with bone in	Free
0201.30.00	- Boneless	Free

0202	MEAT OF BOVINE ANIMALS FROZEN:
0202.10.00	- Carcasses and half - carcasses	Free
0202.20.00	- Other cuts with bone in	Free
0202.30.00	- Boneless	Free

0203	MEAT OF SWINE, FRESH, CHILLED OR FROZEN:
0203.1	- Fresh or chilled:
0203.11.00	- - Carcasses and half - carcasses	Free
0203.12.00	- - Hams, shoulders and cuts thereof, with bone in	Free
0203.19.00	- - Other	Free
0203.2	- Frozen:
0203.21.00	- - Carcasses and half - carcasses	Free
0203.22.00	- - Hams, shoulders and cuts thereof, with bone in	Free
0203.29.00	- - Other	Free

0204	MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN:
0204.10.00	- Carcasses and half - carcasses of lamb, fresh or chilled	Free
0204.2	- Other meat of sheep, fresh or chilled:
0204.21.00	- - Carcasses and half - carcasses	Free
0204.22.00	- - Other cuts with bone in	Free
0204.23.00	- - Boneless	Free
0204.30.00	- Carcasses and half - carcasses of lamb, frozen	Free
0204.4	- Other meat of sheep, frozen:
0204.41.00	- - Carcasses and half - carcasses	Free
0204.42.00	- - Other cuts with bone in	Free
0204.43.00	- - Boneless	Free
0204.50.00	- Meat of goats	Free

0205.00.00

MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN

Free

0206	EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN:
0206.10.00	- Of bovine animals, fresh or chilled	Free
0206.2	- Of bovine animals, frozen:
0206.21.00	- - Tongues	Free
0206.22.00	- - Livers	Free
0206.29.00	- - Other	Free
0206.30.00	- Of swine, fresh or chilled	Free
0206.4	- Of swine, frozen:
0206.41.00	- - Livers	Free
0206.49.00	- - Other	Free
0206.80.00	- Other, fresh or chilled	Free
0206.90.00	- Other, frozen	Free

0207	MEAT AND EDIBLE OFFAL, OF THE POULTRY OF 0105, FRESH, CHILLED OR FROZEN:
0207.1	- Of fowls of the species Gallus domesticus :
0207.11.00	- - Not cut in pieces, fresh or chilled	Free
0207.12.00	- - Not cut in pieces, frozen	Free
0207.13.00	- - Cuts and offal, fresh or chilled	Free
0207.14.00	- - Cuts and offal, frozen	Free
0207.2	- Of turkeys:
0207.24.00	- - Not cut in pieces, fresh or chilled	Free
0207.25.00	- - Not cut in pieces, frozen	Free
0207.26.00	- - Cuts and offal, fresh or chilled	Free
0207.27.00	- - Cuts and offal, frozen	Free
0207.4	- Of ducks:
0207.41.00	- - Not cut in pieces, fresh or chilled	Free
0207.42.00	- - Not cut in pieces, frozen	Free
0207.43.00	- - Fatty livers, fresh or chilled	Free
0207.44.00	- - Other, fresh or chilled	Free
0207.45.00	- - Other, frozen	Free
0207.5	- Of geese:
0207.51.00	- - Not cut in pieces, fresh or chilled	Free
0207.52.00	- - Not cut in pieces, frozen	Free
0207.53.00	- - Fatty livers, fresh or chilled	Free
0207.54.00	- - Other, fresh or chilled	Free
0207.55.00	- - Other, frozen	Free
0207.60.00	- Of guinea fowls	Free

0208	OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN:
0208.10.00	- Of rabbits or hares	Free
0208.30.00	- Of primates	Free
0208.40.00	- Of whales, dolphins and porpoises (mammals of the order Cetacea ); of manatees and dugongs (mammals of the order Sirenia ); of seals, sea lions and walruses (mammals of the suborder Pinnipedia )	Free
0208.50.00	- Of reptiles (including snakes and turtles)	Free
0208.60.00	- Of camels and other camelids ( Camelidae )	Free
0208.90.00	- Other	Free

0209	PIG FAT, FREE OF LEAN MEAT, AND POULTRY FAT, NOT RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED:
0209.10.00	- Of pigs	Free
0209.90.00	- Other	Free

0210	MEAT AND EDIBLE MEAT OFFAL, SALTED, IN BRINE, DRIED OR SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL:
0210.1	- Meat of swine:
0210.11.00	- - Hams, shoulders and cuts thereof, with bone in	Free
0210.12.00	- - Bellies (streaky) and cuts thereof	Free
0210.19.00	- - Other	Free
0210.20.00	- Meat of bovine animals	Free
0210.9	- Other, including edible flours and meals of meat or meat offal:
0210.91.00	- - Of primates	Free
0210.92.00	- - Of whales, dolphins and porpoises (mammals of the order Cetacea ); of manatees and dugongs (mammals of the order Sirenia ); of seals, sea lions and walruses (mammals of the suborder Pinnipedia )	Free
0210.93.00	- - Of reptiles (including snakes and turtles)	Free
0210.99.00	- - Other	Free

Chapter 4 -- Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

1. - This Chapter does not cover:

(a) Mammals of 0106;

(b) Meat of mammals of 0106 (0208 or 0210);

(c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (2301); or

(d) Caviar or caviar substitutes prepared from fish eggs (1604).

2. - In this Chapter, "pellets" means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

3. - 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (0309).

0301	LIVE FISH:
0301.1	- Ornamental fish:
0301.11.00	- - Freshwater	Free
0301.19.00	- - Other	Free
0301.9	- Other live fish:
0301.91.00	- - Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster )	Free
0301.92.00	- - Eels ( Anguilla spp. )	Free
0301.93.00	- - Carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla , Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .)	Free
0301.94.00	- - Atlantic and Pacific bluefin tunas ( Thunnus thynnus, Thunnus orientalis )	Free
0301.95.00	- - Southern bluefin tunas (Thunnus maccoyii)	Free
0301.99.00	- - Other	Free

0302	FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF 0304:
0302.1	- Salmonidae, excluding edible fish offal of 0302.91.00 to 0302.99.00:
0302.11.00	- - Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster )	Free
0302.13.00	- - Pacific salmon ( Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus )	Free
0302.14.00	- - Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho )	Free
0302.19.00	- - Other	Free
0302.2	- Flat fish ( Pleuronectidae , Bothidae , Cynoglossidae , Soleidae , Scophthalmidae and Citharidae ), excluding edible fish offal of 0302.91.00 to 0302.99.00:
0302.21.00	- - Halibut ( Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis )	Free
0302.22.00	- - Plaice ( Pleuronectes platessa )	Free
0302.23.00	- - Sole ( Solea spp .)	Free
0302.24.00	- - Turbots ( Psetta maxima )	Free
0302.29.00	- - Other	Free
0302.3	- Tunas (of the genus Thunnus ), skipjack tuna (stripe - bellied bonito) ( Katsuwonus pelamis ), excluding edible fish offal of 0302.91.00 to 0302.99.00:
0302.31.00	- - Albacore or longfinned tunas ( Thunnus alalunga )	Free
0302.32.00	- - Yellowfin tunas ( Thunnus albacares )	Free
0302.33.00	- - Skipjack tuna (stripe - bellied bonito) ( Katsuwonus pelamis )	Free
0302.34.00	- - Bigeye tunas ( Thunnus obesus )	Free
0302.35.00	- - Atlantic and Pacific bluefin tunas ( Thunnus thynnus, Thunnus orientalis )	Free
0302.36.00	- - Southern bluefin tunas ( Thunnus maccoyii )	Free
0302.39.00	- - Other	Free
0302.4	- Herrings ( Clupea harengus , Clupea pallasii ), anchovies ( Engraulis spp .), sardines ( Sardina pilchardus , Sardinops spp .), sardinella ( Sardinella spp .), brisling or sprats ( Sprattus sprattus ), mackerel ( Scomber scombrus , Scomber australasicus , Scomber japonicus ), Indian mackerels ( Rastrelliger spp .), seerfishes ( Scomberomorus spp .), jack and horse mackerel ( Trachurus spp .), jacks, crevalles ( Caranx spp .), cobia ( Rachycentron canadum ), silver pomfrets ( Pampus spp .), Pacific saury ( Cololabis saira ), scads ( Decapterus spp. ), capelin ( Mallotus villosus ), swordfish ( Xiphias gladius ), Kawakawa ( Euthynnus affinis ), bonitos ( Sarda spp .), marlins, sailfishes, spearfish ( Istiophoridae ), excluding edible fish offal of 0302.91.00 to 0302.99.00:
0302.41.00	- - Herrings ( Clupea harengus, Clupea pallasii )	Free
0302.42.00	- - Anchovies ( Engraulis spp. )	Free
0302.43.00	- - Sardines ( Sardina pilchardus, Sardinops spp. ), sardinella ( Sardinella spp .), brisling or sprats ( Sprattus sprattus )	Free
0302.44.00	- - Mackerel ( Scomber scombrus, Scomber australasicus, Scomber japonicus )	Free
0302.45.00	- - Jack and horse mackerel ( Trachurus spp. )	Free
0302.46.00	- - Cobia ( Rachycentron canadum )	Free
0302.47.00	- - Swordfish ( Xiphias gladius )	Free
0302.49.00	- - Other	Free
0302.5	- Fish of the families Bregmacerotidae , Euclichthyidae , Gadidae , Macrouridae , Melanonidae , Merlucciidae , Moridae and Muraenolepididae , excluding edible fish offal of 0302.91.00 to 0302.99.00:
0302.51.00	- - Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus )	Free
0302.52.00	- - Haddock ( Melanogrammus aeglefinus )	Free
0302.53.00	- - Coalfish ( Pollachius virens )	Free
0302.54.00	- - Hake ( Merluccius spp., Urophycis spp .)	Free
0302.55.00	- - Alaska Pollock ( Theragra chalcogramma )	Free
0302.56.00	- - Blue whitings ( Micromesistius poutassou, Micromesistius australis )	Free
0302.59.00	- - Other	Free
0302.7	- Tilapias ( Oreochromis spp .), catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp .), carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla , Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .), eels ( Anguilla spp .), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp .), excluding edible fish offal of 0302.91.00 to 0302.99.00:
0302.71.00	- - Tilapias ( Oreochromis spp. )	Free
0302.72.00	- - Catfish ( Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. )	Free
0302.73.00	- - Carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla , Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .)	Free
0302.74.00	- - Eels ( Anguilla spp. )	Free
0302.79.00	- - Other	Free
0302.8	- Other fish, excluding edible fish offal of 0302.91.00 to 0302.99.00:
0302.81.00	- - Dogfish and other sharks	Free
0302.82.00	- - Rays and skates ( Rajidae )	Free
0302.83.00	- - Toothfish ( Dissostichus spp. )	Free
0302.84.00	- - Seabass ( Dicentrarchus spp. )	Free
0302.85.00	- - Seabream ( Sparidae )	Free
0302.89.00	- - Other	Free
0302.9	- Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:
0302.91.00	- - Livers, roes and milt	Free
0302.92.00	- - Shark fins	Free
0302.99.00	- - Other	Free

0303	FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF 0304:
0303.1	- Salmonidae, excluding edible fish offal of 0303.91.00 to 0303.99.00:
0303.11.00	- - Sockeye salmon (red salmon) ( Oncorhynchus nerka )	Free
0303.12.00	- - Other Pacific salmon ( Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus )	Free
0303.13.00	- - Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho )	Free
0303.14.00	- - Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster )	Free
0303.19.00	- - Other	Free
0303.2	- Tilapias ( Oreochromis spp .), catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp .), carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla , Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .), eels ( Anguilla spp .), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp .), excluding edible fish offal of 0303.91.00 to 0303.99.00:
0303.23.00	- - Tilapias ( Oreochromis spp. )	Free
0303.24.00	- - Catfish ( Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. )	Free
0303.25.00	- - Carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla , Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .)	Free
0303.26.00	- - Eels ( Anguilla spp. )	Free
0303.29.00	- - Other	Free
0303.3	- Flat fish ( Pleuronectidae , Bothidae , Cynoglossidae , Soleidae , Scophthalmidae and Citharidae ), excluding edible fish offal of 0303.91.00 to 0303.99.00:
0303.31.00	- - Halibut ( Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis )	Free
0303.32.00	- - Plaice ( Pleuronectes platessa )	Free
0303.33.00	- - Sole ( Solea spp. )	Free
0303.34.00	- - Turbots ( Psetta maxima )	Free
0303.39.00	- - Other	Free
0303.4	- Tunas (of the genus Thunnus ), skipjack tuna (stripe - bellied bonito) ( Katsuwonus pelamis ), excluding edible fish offal of 0303.91.00 to 0303.99.00:
0303.41.00	- - Albacore or longfinned tunas ( Thunnus alalunga )	Free
0303.42.00	- - Yellowfin tunas ( Thunnus albacares )	Free
0303.43.00	- - Skipjack tuna (stripe - bellied bonito) ( Katsuwonus pelamis )	Free
0303.44.00	- - Bigeye tunas ( Thunnus obesus )	Free
0303.45.00	- - Atlantic and Pacific bluefin tunas ( Thunnus thynnus, Thunnus orientalis )	Free
0303.46.00	- - Southern bluefin tunas ( Thunnus maccoyii )	Free
0303.49.00	- - Other	Free
0303.5	- Herrings ( Clupea harengus , Clupea pallasii ), anchovies ( Engraulis spp .), sardines ( Sardina pilchardus , Sardinops spp .), sardinella ( Sardinella spp .), brisling or sprats ( Sprattus sprattus ), mackerel ( Scomber scombrus , Scomber australasicus , Scomber japonicus ), Indian mackerels ( Rastrelliger spp .), seerfishes ( Scomberomorus spp .), jack and horse mackerel ( Trachurus spp .), jacks, crevalles ( Caranx spp .), cobia ( Rachycentron canadum ), silver pomfrets ( Pampus spp .), Pacific saury ( Cololabis saira ), scads ( Decapterus spp. ), capelin ( Mallotus villosus ), swordfish ( Xiphias gladius ), Kawakawa ( Euthynnus affinis ), bonitos ( Sarda spp .), marlins, sailfishes, spearfish ( Istiophoridae ), excluding edible fish offal of 0303.91.00 to 0303.99.00:
0303.51.00	- - Herrings ( Clupea harengus, Clupea pallasii )	Free
0303.53.00	- - Sardines ( Sardina pilchardus, Sardinops spp. ), sardinella ( Sardinella spp. ), brisling or sprats ( Sprattus sprattus )	Free
0303.54.00	- - Mackerel ( Scomber scombrus, Scomber australasicus, Scomber japonicus )	Free
0303.55.00	- - Jack and horse mackerel ( Trachurus spp. )	Free
0303.56.00	- - Cobia ( Rachycentron canadum )	Free
0303.57.00	- - Swordfish ( Xiphias gladius )	Free
0303.59.00	- - Other	Free
0303.6	- Fish of the families Bregmacerotidae , Euclichthyidae , Gadidae , Macrouridae , Melanonidae , Merlucciidae , Moridae and Muraenolepididae , excluding edible fish offal of 0303.91.00 to 0303.99.00:
0303.63.00	- - Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus )	Free
0303.64.00	- - Haddock ( Melanogrammus aeglefinus )	Free
0303.65.00	- - Coalfish ( Pollachius virens )	Free
0303.66.00	- - Hake ( Merluccius spp., Urophycis spp. )	Free
0303.67.00	- - Alaska Pollock ( Theragra chalcogramma )	Free
0303.68.00	- - Blue whitings ( Micromesistius poutassou, Micromesistius australis )	Free
0303.69.00	- - Other	Free
0303.8	- Other fish, excluding edible fish offal of 0303.91.00 to 0303.99.00:
0303.81.00	- - Dogfish and other sharks	Free
0303.82.00	- - Rays and skates ( Rajidae )	Free
0303.83.00	- - Toothfish ( Dissostichus spp. )	Free
0303.84.00	- - Seabass ( Dicentrarchus spp. )	Free
0303.89.00	- - Other	Free
0303.9	- Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:
0303.91.00	- - Livers, roes and milt	Free
0303.92.00	- - Shark fins	Free
0303.99.00	- - Other	Free

0304	FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN:
0304.3	- Fresh or chilled fillets of tilapias ( Oreochromis spp .), catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp .), carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla , Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .), eels ( Anguilla spp .), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp .):
0304.31.00	- - Tilapias ( Oreochromis spp. )	Free
0304.32.00	- - Catfish ( Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. )	Free
0304.33.00	- - Nile perch ( Lates niloticus )	Free
0304.39.00	- - Other	Free
0304.4	- Fresh or chilled fillets of other fish:
0304.41.00	- - Pacific salmon ( Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho )	Free
0304.42.00	- - Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster )	Free
0304.43.00	- - Flat fish ( Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae )	Free
0304.44.00	- - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Moridae and Muraenolepididae	Free
0304.45.00	- - Swordfish ( Xiphias gladius )	Free
0304.46.00	- - Toothfish ( Dissostichus spp .)	Free
0304.47.00	- - Dogfish and other sharks	Free
0304.48.00	- - Rays and skates ( Rajidae )	Free
0304.49.00	- - Other	Free
0304.5	- Other, fresh or chilled:
0304.51.00	- - Tilapias ( Oreochromis spp .), catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp .), carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla , Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .), eels ( Anguilla spp .), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp .)	Free
0304.52.00	- - Salmonidae	Free
0304.53.00	- - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae	Free
0304.54.00	- - Swordfish ( Xiphias gladius )	Free
0304.55.00	- - Toothfish ( Dissostichus spp. )	Free
0304.56.00	- - Dogfish and other sharks	Free
0304.57.00	- - Rays and skates ( Rajidae )	Free
0304.59.00	- - Other	Free
0304.6	- Frozen fillets of tilapias ( Oreochromis spp .), catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp .), carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla , Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .), eels ( Anguilla spp .), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp .):
0304.61.00	- - Tilapias ( Oreochromis spp. )	Free
0304.62.00	- - Catfish ( Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. )	Free
0304.63.00	- - Nile perch ( Lates niloticus )	Free
0304.69.00	- - Other	Free
0304.7	- Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae :
0304.71.00	- - Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus )	Free
0304.72.00	- - Haddock ( Melanogrammus aeglefinus )	Free
0304.73.00	- - Coalfish ( Pollachius virens )	Free
0304.74.00	- - Hake ( Merluccius spp., Urophycis spp. )	Free
0304.75.00	- - Alaska Pollock ( Theragra chalcogramma )	Free
0304.79.00	- - Other	Free
0304.8	- Frozen fillets of other fish:
0304.81.00	- - Pacific salmon ( Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho )	Free
0304.82.00	- - Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster )	Free
0304.83.00	- - Flat fish ( Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae )	Free
0304.84.00	- - Swordfish ( Xiphias gladius )	Free
0304.85.00	- - Toothfish ( Dissostichus spp .)	Free
0304.86.00	- - Herrings ( Clupea harengus, Clupea pallasii )	Free
0304.87.00	- - Tunas (of the genus Thunnus ), skipjack tuna (stripe - bellied bonito) ( Katsuwonus pelamis )	Free
0304.88.00	- - Dogfish, other sharks, rays and skates ( Rajidae )	Free
0304.89.00	- - Other	Free
0304.9	- Other, frozen:
0304.91.00	- - Swordfish ( Xiphias gladius )	Free
0304.92.00	- - Toothfish ( Dissostichus spp. )	Free
0304.93.00	- - Tilapias ( Oreochromis spp .), catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp .), carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla , Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .), eels ( Anguilla spp .), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp .)	Free
0304.94.00	- - Alaska Pollock ( Theragra chalcogramma )	Free
0304.95.00	- - Fish of the families Bregmacerotidae , Euclichthyidae, Gadidae , Macrouridae , Melanonidae , Merlucciidae , Moridae and Muraenolepididae , other than Alaska Pollock ( Theragra chalcogramma )	Free
0304.96.00	- - Dogfish and other sharks	Free
0304.97.00	- - Rays and skates ( Rajidae )	Free
0304.99.00	- - Other	Free

0305	FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS:
0305.20.00	- Livers, roes and milt of fish, dried, smoked, salted or in brine	Free
0305.3	- Fish fillets, dried, salted or in brine, but not smoked:
0305.31.00	- - Tilapias ( Oreochromis spp .), catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp .), carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla , Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .), eels ( Anguilla spp .), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp .)	Free
0305.32.00	- - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae	Free
0305.39.00	- - Other	Free
0305.4	- Smoked fish, including fillets, other than edible fish offal:
0305.41.00	- - Pacific salmon ( Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho )	Free
0305.42.00	- - Herrings ( Clupea harengus, Clupea pallasii )	Free
0305.43.00	- - Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster )	Free
0305.44.00	- - Tilapias ( Oreochromis spp .), catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp .), carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla , Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .), eels ( Anguilla spp .), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp .)	Free
0305.49.00	- - Other	Free
0305.5	- Dried fish, other than edible fish offal, whether or not salted but not smoked:
0305.51.00	- - Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus )	Free
0305.52.00	- - Tilapias ( Oreochromis spp .), catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp .), carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla , Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .), eels ( Anguilla spp .), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp .)	Free
0305.53.00	- - Fish of the families Bregmacerotidae , Euclichthyidae , Gadidae , Macrouridae , Melanonidae , Merlucciidae , Moridae and Muraenolepididae , other than cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus )	Free
0305.54.00	- - Herrings ( Clupea harengus , Clupea pallasii ), anchovies ( Engraulis spp .), sardines ( Sardina pilchardus , Sardinops spp .), sardinella ( Sardinella spp .), brisling or sprats ( Sprattus sprattus ), mackerel ( Scomber scombrus , Scomber australasicus , Scomber japonicus ), Indian mackerels ( Rastrelliger spp .), seerfishes ( Scomberomorus spp .), jack and horse mackerel ( Trachurus spp .), jacks, crevalles ( Caranx spp .), cobia ( Rachycentron canadum ), silver pomfrets ( Pampus spp .), Pacific saury ( Cololabis saira ), scads ( Decapterus spp. ), capelin ( Mallotus villosus ), swordfish ( Xiphias gladius ), Kawakawa ( Euthynnus affinis ), bonitos ( Sarda spp .), marlins, sailfishes, spearfish ( Istiophoridae )	Free
0305.59.00	- - Other	Free
0305.6	- Fish, salted but not dried or smoked and fish in brine, other than edible fish offal:
0305.61.00	- - Herrings ( Clupea harengus, Clupea pallasii )	Free
0305.62.00	- - Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus )	Free
0305.63.00	- - Anchovies ( Engraulis spp .)	Free
0305.64.00	- - Tilapias ( Oreochromis spp .), catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp .), carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla , Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .), eels ( Anguilla spp .), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp .)	Free
0305.69.00	- - Other	Free
0305.7	- Fish fins, heads, tails, maws and other edible fish offal:
0305.71.00	- - Shark fins	Free
0305.72.00	- - Fish heads, tails and maws	Free
0305.79.00	- - Other	Free

0306	CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED CRUSTACEANS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN BRINE:
0306.1	- Frozen:
0306.11.00	- - Rock lobster and other sea crawfish ( Palinurus spp., Panulirus spp., Jasus spp. )	Free
0306.12.00	- - Lobsters ( Homarus spp. )	Free
0306.14.00	- - Crabs	Free
0306.15.00	- - Norway lobsters ( Nephrops norvegicus )	Free
0306.16.00	- - Cold - water shrimps and prawns ( Pandalus spp., Crangon crangon )	Free
0306.17.00	- - Other shrimps and prawns	Free
0306.19.00	- - Other	Free
0306.3	- Live, fresh or chilled:
0306.31.00	- - Rock lobster and other sea crawfish ( Palinurus spp ., Panulirus spp ., Jasus spp .)	Free
0306.32.00	- - Lobsters ( Homarus spp .)	Free
0306.33.00	- - Crabs	Free
0306.34.00	- - Norway lobsters ( Nephrops norvegicus )	Free
0306.35.00	- - Cold - water shrimps and prawns ( Pandalus spp ., Crangon crangon )	Free
0306.36.00	- - Other shrimps and prawns	Free
0306.39.00	- - Other	Free
0306.9	- Other:
0306.91.00	- - Rock lobster and other sea crawfish ( Palinurus spp ., Panulirus spp ., Jasus spp .)	Free
0306.92.00	- - Lobsters ( Homarus spp .)	Free
0306.93.00	- - Crabs	Free
0306.94.00	- - Norway lobsters ( Nephrops norvegicus )	Free
0306.95.00	- - Shrimps and prawns	Free
0306.99.00	- - Other	Free

0307	MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED MOLLUSCS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS:
0307.1	- Oysters:
0307.11.00	- - Live, fresh or chilled	Free
0307.12.00	- - Frozen	Free
0307.19.00	- - Other	Free
0307.2	- Scallops and other molluscs of the family Pectinidae :
0307.21.00	- - Live, fresh or chilled	Free
0307.22.00	- - Frozen	Free
0307.29.00	- - Other	Free
0307.3	- Mussels ( Mytilus spp., Perna spp. ):
0307.31.00	- - Live, fresh or chilled	Free
0307.32.00	- - Frozen	Free
0307.39.00	- - Other	Free
0307.4	- Cuttle fish and squid:
0307.42.00	- - Live, fresh or chilled	Free
0307.43.00	- - Frozen	Free
0307.49.00	- - Other	Free
0307.5	- Octopus ( Octopus spp. ):
0307.51.00	- - Live, fresh or chilled	Free
0307.52.00	- - Frozen	Free
0307.59.00	- - Other	Free
0307.60.00	- Snails, other than sea snails	Free
0307.7	- Clams, cockles and arkshells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae ):
0307.71.00	- - Live, fresh or chilled	Free
0307.72.00	- - Frozen	Free
0307.79.00	- - Other	Free
0307.8	- Abalone ( Haliotis spp .) and stromboid conchs ( Strombus spp .):
0307.81.00	- - Live, fresh or chilled abalone ( Haliotis spp .)	Free
0307.82.00	- - Live, fresh or chilled stromboid conchs ( Strombus spp .)	Free
0307.83.00	- - Frozen abalone ( Haliotis spp .)	Free
0307.84.00	- - Frozen stromboid conchs ( Strombus spp .)	Free
0307.87.00	- - Other abalone ( Haliotis spp .)	Free
0307.88.00	- - Other stromboid conchs ( Strombus spp .)	Free
0307.9	- Other:
0307.91.00	- - Live, fresh or chilled	Free
0307.92.00	- - Frozen	Free
0307.99.00	- - Other	Free

0308	AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS:
0308.1	- Sea cucumbers ( Stichopus japonicus , Holothuroidea ):
0308.11.00	- - Live, fresh or chilled	Free
0308.12.00	- - Frozen	Free
0308.19.00	- - Other	Free
0308.2	- Sea urchins ( Strongylocentrotus spp. , Paracentrotus lividus , Loxechinus albus , Echinus esculentus ):
0308.21.00	- - Live, fresh or chilled	Free
0308.22.00	- - Frozen	Free
0308.29.00	- - Other	Free
0308.30.00	- Jellyfish ( Rhopilema spp. )	Free
0308.90.00	- Other	Free

0309	FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT FOR HUMAN CONSUMPTION:
0309.10.00	- Of fish	Free
0309.90.00	- Other	Free

1. - "Milk" means full cream milk or partially or completely skimmed milk.

2. - For the purposes of 0403, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers' wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.

3. - For the purposes of 0405:

(a) "Butter" means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids - not - fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic - acid - producing bacteria.

(b) "Dairy spreads" means a spreadable emulsion of the water - in - oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.

4. - Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in 0406 provided that they have the three following characteristics:

(a) a milkfat content, by weight of the dry matter, of 5% or more;

(b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and

5. - This Chapter does not cover:

(a) Non - living insects, unfit for human consumption (0511); or

(b) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (1702); or

(c) Products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (1901 or 2106); or

(d) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (3502) or globulins (3504.00.00).

6. - For the purposes of 0410, "insects" means edible non - living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non - living insects otherwise prepared or preserved (generally Section IV).

Chapter 5 -- Products of animal origin, not elsewhere specified or included

1. - For the purposes of 0404.10.00, "modified whey" means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

2. - For the purposes of 0405.10.00, "butter" does not include dehydrated butter or ghee (0405.90.00).

0401	MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:
0401.10.00	- Of a fat content, by weight, not exceeding 1%	Free
0401.20.00	- Of a fat content, by weight, exceeding 1% but not exceeding 6%	Free
0401.40.00	- Of a fat content, by weight, exceeding 6% but not exceeding 10%	Free
0401.50.00	- Of a fat content, by weight, exceeding 10%	Free

0402	MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:
0402.10.00	- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%	Free
0402.2	- In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:
0402.21.00	- - Not containing added sugar or other sweetening matter	Free
0402.29.00	- - Other	Free
0402.9	- Other:
0402.91.00	- - Not containing added sugar or other sweetening matter	Free
0402.99.00	- - Other	Free

0403	YOGURT; BUTTERMILK, CURDLED MILK AND CREAM, KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA:
0403.20	- Yogurt:
0403.20.10	- - - Containing chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers' wares	5% DCS: 4% DCT: 5%
0403.20.90	- - - Other	Free
0403.90.00	- Other	Free

0404	WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER; PRODUCTS CONSISTING OF NATURAL MILK CONSTITUENTS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED:
0404.10.00	- Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter	Free
0404.90.00	- Other	Free

0405	BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS:
0405.10.00	- Butter	Free
0405.20.00	- Dairy spreads	4% DCS:Free
0405.90.00	- Other	Free

0406	CHEESE AND CURD:
0406.10.00	- Fresh (unripened or uncured) cheese, including whey cheese, and curd	$1.220/kg DC:$1.220/kg, less 5%
0406.20.00	- Grated or powdered cheese, of all kinds	$1.220/kg DC:$1.220/kg, less 5%
0406.30.00	- Processed cheese, not grated or powdered	$1.220/kg DC:$1.220/kg, less 5%
0406.40	- Blue - veined cheese and other cheese containing veins produced by Penicillium roqueforti :
0406.40.10	- - - Cheese, of the following types: (a) roquefort; (b) stilton	Free
0406.40.90	- - - Other	$1.220/kg DC:$1.220/kg, less 5%
0406.90	- Other cheese:
0406.90.10	- - - Cheese, of the following types: (a) made wholly from goats' milk, other than fetta or kasseri; (b) surface - ripened soft, having: (i) a fat content in the dry matter of not less than 50% by weight; and (ii) a moisture content of not less than 65% by weight of the non - fatty matter	Free
0406.90.90	- - - Other	$1.220/kg DC:$1.220/kg, less 5%

0407	BIRDS' EGGS, IN SHELL, FRESH, PRESERVED OR COOKED:
0407.1	- Fertilised eggs for incubation:
0407.11.00	- - Of fowls of the species Gallus domesticus	Free
0407.19.00	- - Other	Free
0407.2	- Other fresh eggs:
0407.21.00	- - Of fowls of the species Gallus domesticus	Free
0407.29.00	- - Other	Free
0407.90.00	- Other	Free

0408	BIRDS' EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH, DRIED, COOKED BY STEAMING OR BY BOILING IN WATER, MOULDED, FROZEN OR OTHERWISE PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:
0408.1	- Egg yolks:
0408.11.00	- - Dried	Free
0408.19.00	- - Other	Free
0408.9	- Other:
0408.91.00	- - Dried	Free
0408.99.00	- - Other	Free

0409.00.00

NATURAL HONEY

Free

0410	INSECTS AND OTHER EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED:
0410.10.00	- Insects	Free
0410.90.00	- Other	Free

Section II -- Vegetable products

1. - This Chapter does not cover:

(a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);

(b) Hides or skins (including furskins) other than goods of 0505 and parings and similar waste of raw hides or skins of 0511 (Chapter 41 or 43);

(d) Prepared knots or tufts for broom or brush making (9603).

2. - For the purposes of 0501.00.00, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.

3. - Throughout this Schedule, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as "ivory".

4. - Throughout this Schedule, "horsehair" means hair of the manes or tails of equine or bovine animals. 0511 covers, inter alia , horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.

0501.00.00

HUMAN HAIR, UNWORKED, WHETHER OR NOT WASHED OR SCOURED; WASTE OF HUMAN HAIR

Free

0502	PIGS', HOGS' OR BOARS' BRISTLES AND HAIR; BADGER HAIR AND OTHER BRUSH MAKING HAIR; WASTE OF SUCH BRISTLES OR HAIR:
0502.10.00	- Pigs', hogs' or boars' bristles and hair and waste thereof	Free
0502.90.00	- Other	Free

0504.00.00

GUTS, BLADDERS AND STOMACHS OF ANIMALS (OTHER THAN FISH), WHOLE AND PIECES THEREOF, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED

Free

0505	SKINS AND OTHER PARTS OF BIRDS, WITH THEIR FEATHERS OR DOWN, FEATHERS AND PARTS OF FEATHERS (WHETHER OR NOT WITH TRIMMED EDGES) AND DOWN, NOT FURTHER WORKED THAN CLEANED, DISINFECTED OR TREATED FOR PRESERVATION; POWDER AND WASTE OF FEATHERS OR PARTS OF FEATHERS:
0505.10.00	- Feathers of a kind used for stuffing; down	Free
0505.90.00	- Other	Free

0506	BONES AND HORN - CORES, UNWORKED, DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO SHAPE), TREATED WITH ACID OR DEGELATINISED; POWDER AND WASTE OF THESE PRODUCTS:
0506.10.00	- Ossein and bones treated with acid	Free
0506.90.00	- Other	Free

0507	IVORY, TORTOISE - SHELL, WHALEBONE AND WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE; POWDER AND WASTE OF THESE PRODUCTS:
0507.10.00	- Ivory; ivory powder and waste	Free
0507.90.00	- Other	Free

0508.00.00

CORAL AND SIMILAR MATERIALS, UNWORKED OR SIMPLY PREPARED BUT NOT OTHERWISE WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS OR ECHINODERMS AND CUTTLE - BONE, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE, POWDER AND WASTE THEREOF

Free

0510.00.00

AMBERGRIS, CASTOREUM, CIVET AND MUSK; CANTHARIDES; BILE, WHETHER OR NOT DRIED; GLANDS AND OTHER ANIMAL PRODUCTS USED IN THE PREPARATION OF PHARMACEUTICAL PRODUCTS, FRESH, CHILLED, FROZEN OR OTHERWISE PROVISIONALLY PRESERVED

Free

0511	ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, UNFIT FOR HUMAN CONSUMPTION:
0511.10.00	- Bovine semen	Free
0511.9	- Other:
0511.91.00	- - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3	Free
0511.99	- - Other:
0511.99.10	- - - Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material	5%
0511.99.90	- - - Other	Free

Chapter 6 -- Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

1. - In this Section, "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

Chapter 7 -- Edible vegetables and certain roots and tubers

1. - Subject to the second part of 0601, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.

2. - Any reference in 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of 9701.

0601	BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT, IN GROWTH OR IN FLOWER; CHICORY PLANTS AND ROOTS OTHER THAN ROOTS OF 1212:
0601.10.00	- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant	Free
0601.20.00	- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots	Free

0602	OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN:
0602.10.00	- Unrooted cuttings and slips	Free
0602.20.00	- Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts	Free
0602.30.00	- Rhododendrons and azaleas, grafted or not	Free
0602.40.00	- Roses, grafted or not	Free
0602.90.00	- Other	Free

0603	CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED:
0603.1	- Fresh:
0603.11.00	- - Roses	Free
0603.12.00	- - Carnations	Free
0603.13.00	- - Orchids	Free
0603.14.00	- - Chrysanthemums	Free
0603.15.00	- - Lilies ( Lilium spp. )	Free
0603.19.00	- - Other	Free
0603.90.00	- Other	Free

0604	FOLIAGE, BRANCHES AND OTHER PARTS OF PLANTS, WITHOUT FLOWERS OR FLOWER BUDS, AND GRASSES, MOSSES AND LICHENS, BEING GOODS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED:
0604.20.00	- Fresh	Free
0604.90.00	- Other	Free

Chapter 8 -- Edible fruit and nuts; peel of citrus fruit or melons

1. - This Chapter does not cover forage products of 1214.

2. - In 0709, 0710, 0711 and 0712 "vegetables" includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn ( Zea mays var. saccharata ), fruits of the genus Capsicum or of the genus Pimenta , fennel, parsley, chervil, tarragon, cress and sweet marjoram ( Majorana hortensis or Origanum majorana ).

3. - 0712 covers all dried vegetables of the kinds falling in 0701 to 0711, other than:

(a) dried leguminous vegetables, shelled (0713);

(b) sweet corn in the forms specified in 1102 to 1104;

(d) flour, meal and powder of the dried leguminous vegetables of 0713 (1106).

4. - However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (0904).

5. - 0711 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.

0701	POTATOES, FRESH OR CHILLED:
0701.10.00	- Seed	Free
0701.90.00	- Other	Free

0702.00.00

TOMATOES, FRESH OR CHILLED

Free

0703	ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHER ALLIACEOUS VEGETABLES, FRESH OR CHILLED:
0703.10.00	- Onions and shallots	Free
0703.20.00	- Garlic	Free
0703.90.00	- Leeks and other alliaceous vegetables	Free

0704	CABBAGES, CAULIFLOWERS, KOHLRABI, KALE AND SIMILAR EDIBLE BRASSICAS, FRESH OR CHILLED:
0704.10.00	- Cauliflowers and broccoli	Free
0704.20.00	- Brussels sprouts	Free
0704.90.00	- Other	Free

0705	LETTUCE ( Lactuca sativa ) AND CHICORY ( Cichorium spp. ) , FRESH OR CHILLED:
0705.1	- Lettuce:
0705.11.00	- - Cabbage lettuce (head lettuce)	Free
0705.19.00	- - Other	Free
0705.2	- Chicory:
0705.21.00	- - Witloof chicory ( Cichorium intybus var. foliosum )	Free
0705.29.00	- - Other	Free

0706	CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY, CELERIAC, RADISHES AND SIMILAR EDIBLE ROOTS, FRESH OR CHILLED:
0706.10.00	- Carrots and turnips	Free
0706.90.00	- Other	Free

0707.00.00

CUCUMBERS AND GHERKINS, FRESH OR CHILLED

Free

0708	LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED, FRESH OR CHILLED:
0708.10.00	- Peas ( Pisum sativum )	Free
0708.20.00	- Beans ( Vigna spp., Phaseolus spp. )	Free
0708.90.00	- Other leguminous vegetables	Free

0709	OTHER VEGETABLES, FRESH OR CHILLED:
0709.20.00	- Asparagus	Free
0709.30.00	- Aubergines (egg - plants)	Free
0709.40.00	- Celery other than celeriac	Free
0709.5	- Mushrooms and truffles:
0709.51.00	- - Mushrooms of the genus Agaricus	5% DCS:4% DCT:5%
0709.52.00	- - Mushrooms of the genus Boletus	5% DCS:4% DCT:5%
0709.53.00	- - Mushrooms of the genus Cantharellus	5% DCS:4% DCT:5%
0709.54.00	- - Shiitake ( Lentinus edodes )	5% DCS:4% DCT:5%
0709.55.00	- - Matsutake ( Tricholoma matsutake , Tricholoma magnivelare , Tricholoma anatolicum , Tricholoma dulciolens , Tricholoma caligatum )	5% DCS:4% DCT:5%
0709.56.00	- - Truffles ( Tuber spp .)	5% DCS:4% DCT:5%
0709.59.00	- - Other	5% DCS:4% DCT:5%
0709.60.00	- Fruits of the genus Capsicum or of the genus Pimenta	Free
0709.70.00	- Spinach, New Zealand spinach and orache spinach (garden spinach)	Free
0709.9	- Other:
0709.91.00	- - Globe artichokes	Free
0709.92.00	- - Olives	Free
0709.93.00	- - Pumpkins, squash and gourds ( Cucurbita spp. )	Free
0709.99.00	- - Other	Free

0710	VEGETABLES (UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER), FROZEN:
0710.10.00	- Potatoes	5% DCS:4% DCT:5%
0710.2	- Leguminous vegetables, shelled or unshelled:
0710.21.00	- - Peas ( Pisum sativum )	Free
0710.22.00	- - Beans ( Vigna spp ., Phaseolus spp .)	Free
0710.29.00	- - Other	5% DCS:4% DCT:5%
0710.30.00	- Spinach, New Zealand spinach and orache spinach (garden spinach)	5% DCS:4% DCT:5%
0710.40.00	- Sweet corn	5% DCS:4% DCT:5%
0710.80.00	- Other vegetables	5% DCS:4% DCT:5%
0710.90.00	- Mixtures of vegetables	5% DCS:4% DCT:5%

0711	VEGETABLES PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION:
0711.20.00	- Olives	Free
0711.40.00	- Cucumbers and gherkins	Free
0711.5	- Mushrooms and truffles:
0711.51.00	- - Mushrooms of the genus Agaricus	Free
0711.59.00	- - Other	Free
0711.90.00	- Other vegetables; mixtures of vegetables	Free

0712	DRIED VEGETABLES, WHOLE, CUT, SLICED, BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED:
0712.20.00	- Onions	5% DCS:4% DCT:5%
0712.3	- Mushrooms, wood ears ( Auricularia spp .), jelly fungi ( Tremella spp .) and truffles:
0712.31.00	- - Mushrooms of the genus Agaricus	5% DCS:4% DCT:5%
0712.32.00	- - Wood ears ( Auricularia spp .)	5% DCS:4% DCT:5%
0712.33.00	- - Jelly fungi ( Tremella spp .)	5% DCS:4% DCT:5%
0712.34.00	- - Shiitake ( Lentinus edodes )	5% DCS:4% DCT:5%
0712.39.00	- - Other	5% DCS:4% DCT:5%
0712.90	- Other vegetables; mixtures of vegetables:
0712.90.10	- - - Potatoes	5%
0712.90.90	- - - Other	5% DCS:4% DCT:5%

0713	DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR NOT SKINNED OR SPLIT:
0713.10.00	- Peas ( Pisum sativum )	Free
0713.20.00	- Chickpeas (garbanzos)	Free
0713.3	- Beans ( Vigna spp., Phaseolus spp. ):
0713.31.00	- - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek	Free
0713.32.00	- - Small red (Adzuki) beans ( Phaseolus or Vigna angularis )	Free
0713.33.00	- - Kidney beans, including white pea beans ( Phaseolus vulgaris )	Free
0713.34.00	- - Bambara beans ( Vigna subterranea or Voandzeia subterranea )	Free
0713.35.00	- - Cow peas ( Vigna unguiculata )	Free
0713.39.00	- - Other	Free
0713.40.00	- Lentils	Free
0713.50.00	- Broad beans ( Vicia faba var. major ) and horse beans ( Vicia faba var. equina, Vicia faba var. minor )	Free
0713.60.00	- Pigeon peas ( Cajanus cajan )	Free
0713.90.00	- Other	Free

0714	MANIOC, ARROWROOT, SALEP, JERUSALEM ARTICHOKES, SWEET POTATOES AND SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR INULIN CONTENT, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT SLICED OR IN THE FORM OF PELLETS; SAGO PITH:
0714.10	- Manioc (cassava):
0714.10.10	- - - Frozen	5% DCS:Free CA:Free
0714.10.90	- - - Other	Free
0714.20	- Sweet potatoes:
0714.20.10	- - - Frozen	5% DCS:Free CA:Free
0714.20.90	- - - Other	Free
0714.30	- Yams ( Dioscorea spp. ):
0714.30.10	- - - Frozen	5% DCS:Free CA:Free
0714.30.90	- - - Other	Free
0714.40	- Taro ( Colocasia spp. ):
0714.40.10	- - - Frozen	5% DCS:Free CA:Free
0714.40.90	- - - Other	Free
0714.50	- Yautia ( Xanthosoma spp. ):
0714.50.10	- - - Frozen	5% DCS:Free CA:Free
0714.50.90	- - - Other	Free
0714.90	- Other:
0714.90.10	- - - Frozen	5% DCS:Free CA:Free
0714.90.90	- - - Other	Free

Chapter 9 -- Coffee, tea, mate and spices

1. - This Chapter does not cover inedible nuts or fruits.

2. - Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

3. - Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:

(a) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),

(b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup),

provided that they retain the character of dried fruit or dried nuts.

4. - 0812 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.

0801	COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED:
0801.1	- Coconuts:
0801.11.00	- - Desiccated	Free
0801.12.00	- - In the inner shell (endocarp)	Free
0801.19.00	- - Other	Free
0801.2	- Brazil nuts:
0801.21.00	- - In shell	Free
0801.22.00	- - Shelled	Free
0801.3	- Cashew nuts:
0801.31.00	- - In shell	Free
0801.32.00	- - Shelled	Free

0802	OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED:
0802.1	- Almonds:
0802.11.00	- - In shell	5% DCS:4% DCT:5%
0802.12.00	- - Shelled	5% DCS:4% DCT:5%
0802.2	- Hazelnuts or filberts ( Corylus spp. ):
0802.21.00	- - In shell	Free
0802.22.00	- - Shelled	Free
0802.3	- Walnuts:
0802.31.00	- - In shell	Free
0802.32.00	- - Shelled	Free
0802.4	- Chestnuts ( Castanea spp. ):
0802.41.00	- - In shell	Free
0802.42.00	- - Shelled	Free
0802.5	- Pistachios:
0802.51.00	- - In shell	Free
0802.52.00	- - Shelled	Free
0802.6	- Macadamia nuts:
0802.61.00	- - In shell	Free
0802.62.00	- - Shelled	Free
0802.70.00	- Kola nuts ( Cola spp .)	Free
0802.80.00	- Areca nuts	Free
0802.9	- Other:
0802.91.00	- - Pine nuts, in shell	Free
0802.92.00	- - Pine nuts, shelled	Free
0802.99.00	- - Other	Free

0803	BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED:
0803.10.00	- Plantains	Free
0803.90.00	- Othe r	Free

0804	DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES AND MANGOSTEENS, FRESH OR DRIED:
0804.10.00	- Dates	Free
0804.20.00	- Figs	Free
0804.30.00	- Pineapples	Free
0804.40.00	- Avocados	Free
0804.50.00	- Guavas, mangoes and mangosteens	Free

0805	CITRUS FRUIT, FRESH OR DRIED:
0805.10.00	- Oranges	Free
0805.2	- Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids:
0805.21.00	- - Mandarins (including tangerines and satsumas)	Free
0805.22.00	- - Clementines	Free
0805.29.00	- - Other	Free
0805.40.00	- Grapefruit and pomelos	Free
0805.50.00	- Lemons ( Citrus limon, Citrus limonum ) and limes ( Citrus aurantifolia, Citrus latifolia )	Free
0805.90.00	- Other	Free

0806	GRAPES, FRESH OR DRIED:
0806.10.00	- Fresh	5%
0806.20.00	- Dried	5%

0807	MELONS (INCLUDING WATERMELONS) AND PAWPAWS (PAPAYAS), FRESH:
0807.1	- Melons (including watermelons):
0807.11.00	- - Watermelons	Free
0807.19.00	- - Other	Free
0807.20.00	- Pawpaws (papayas)	Free

0808	APPLES, PEARS AND QUINCES, FRESH:
0808.10.00	- Apples	Free
0808.30.00	- Pears	Free
0808.40.00	- Quinces	Free

0809	APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SLOES, FRESH:
0809.10.00	- Apricots	Free
0809.2	- Cherries:
0809.21.00	- - Sour cherries ( Prunus cerasus )	Free
0809.29.00	- - Other	Free
0809.30.00	- Peaches, including nectarines	Free
0809.40.00	- Plums and sloes	Free

0810	OTHER FRUIT, FRESH:
0810.10.00	- Strawberries	Free
0810.20.00	- Raspberries, blackberries, mulberries and loganberries	Free
0810.30.00	- Black, white or red currants and gooseberries	Free
0810.40.00	- Cranberries, bilberries and other fruits of the genus Vaccinium	Free
0810.50.00	- Kiwifruit	Free
0810.60.00	- Durians	Free
0810.70.00	- Persimmons	Free
0810.90.00	- Other	Free

0811	FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:
0811.10.00	- Strawberries	4% DCS:Free
0811.20.00	- Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries	Free
0811.90.00	- Other	Free

0812	FRUIT AND NUTS PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION:
0812.10.00	- Cherries	Free
0812.90.00	- Other	Free

0813	FRUIT, DRIED, OTHER THAN THAT OF 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER:
0813.10.00	- Apricots	5%
0813.20.00	- Prunes	5%
0813.30.00	- Apples	5%
0813.40.00	- Other fruit	5%
0813.50.00	- Mixtures of nuts or dried fruits of this Chapter	5%

0814.00.00

PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS

Free

1. - Mixtures of the products of 0904 to 0910 are to be classified as follows:

(a) Mixtures of two or more of the products of the same heading are to be classified in that heading;

(b) Mixtures of two or more of the products of different headings are to be classified in 0910.

The addition of other substances to the products of 0904 to 0910 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in 2103.

2. - This Chapter does not cover Cubeb pepper ( Piper cubeba ) or other products of 1211.

0901	COFFEE, WHETHER OR NOT ROASTED OR DECAFFEINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION:
0901.1	- Coffee, not roasted:
0901.11.00	- - Not decaffeinated	Free
0901.12.00	- - Decaffeinated	Free
0901.2	- Coffee, roasted:
0901.21.00	- - Not decaffeinated	Free
0901.22.00	- - Decaffeinated	Free
0901.90.00	- Other	Free

0902	TEA, WHETHER OR NOT FLAVOURED:
0902.10.00	- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg	Free
0902.20.00	- Other green tea (not fermented)	Free
0902.30.00	- Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg	Free
0902.40.00	- Other black tea (fermented) and other partly fermented tea	Free

0903.00.00

MATE

Free

0904	PEPPER OF THE GENUS Piper ; DRIED OR CRUSHED OR GROUND FRUITS OF THE GENUS C apsicum OR OF THE GENUS P imenta :
0904.1	- Pepper:
0904.11.00	- - Neither crushed nor ground	Free
0904.12.00	- - Crushed or ground	Free
0904.2	- Fruits of the genus Capsicum or of the genus Pimenta :
0904.21.00	- - Dried, neither crushed nor ground	Free
0904.22.00	- - Crushed or ground	Free

0905	VANILLA:
0905.10.00	- Neither crushed nor ground	Free
0905.20.00	- Crushed or ground	Free

0906	CINNAMON AND CINNAMON - TREE FLOWERS:
0906.1	- Neither crushed nor ground:
0906.11.00	- - Cinnamon ( Cinnamomum zeylanicum Blume )	Free
0906.19.00	- - Other	Free
0906.20.00	- Crushed or ground	Free

0907	CLOVES (WHOLE FRUIT, CLOVES AND STEMS):
0907.10.00	- Neither crushed nor ground	Free
0907.20.00	- Crushed or ground	Free

0908	NUTMEG, MACE AND CARDAMOMS:
0908.1	- Nutmeg:
0908.11.00	- - Neither crushed nor ground	Free
0908.12.00	- - Crushed or ground	Free
0908.2	- Mace:
0908.21.00	- - Neither crushed nor ground	Free
0908.22.00	- - Crushed or ground	Free
0908.3	- Cardamoms:
0908.31.00	- - Neither crushed nor ground	Free
0908.32.00	- - Crushed or ground	Free

0909	SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN OR CARAWAY; JUNIPER BERRIES:
0909.2	- Seeds of coriander:
0909.21.00	- - Neither crushed nor ground	Free
0909.22.00	- - Crushed or ground	Free
0909.3	- Seeds of cumin:
0909.31.00	- - Neither crushed nor ground	Free
0909.32.00	- - Crushed or ground	Free
0909.6	- Seeds of anise, badian, caraway or fennel; juniper berries:
0909.61.00	- - Neither crushed nor ground	Free
0909.62.00	- - Crushed or ground	Free

0910	GINGER, SAFFRON, TURMERIC (CURCUMA), THYME, BAY LEAVES, CURRY AND OTHER SPICES:
0910.1	- Ginger:
0910.11.00	- - Neither crushed nor ground	Free
0910.12.00	- - Crushed or ground	Free
0910.20.00	- Saffron	Free
0910.30.00	- Turmeric (curcuma)	Free
0910.9	- Other spices:
0910.91.00	- - Mixtures referred to in Note 1(b) to this Chapter	Free
0910.99.00	- - Other	Free

Chapter 10 -- Cereals

1. - (A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.

(B) This Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in 1008.

2. - 1005 does not cover sweet corn (Chapter 7).

Chapter 11 -- Products of the milling industry; malt; starches; inulin; wheat gluten

1. - "Durum wheat" means wheat of the Triticum durum species and the hybrids derived from the inter - specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

1001	WHEAT AND MESLIN:
1001.1	- Durum wheat:
1001.11.00	- - Seed	Free
1001.19.00	- - Other	Free
1001.9	- Other:
1001.91.00	- - Seed	Free
1001.99.00	- - Other	Free

1002	RYE:
1002.10.00	- Seed	Free
1002.90.00	- Other	Free

1003	BARLEY:
1003.10.00	- Seed	Free
1003.90.00	- Other	Free

1004	OATS:
1004.10.00	- Seed	Free
1004.90.00	- Other	Free

1005	MAIZE (CORN):
1005.10.00	- Seed	Free
1005.90.00	- Other	Free

1006	RICE:
1006.10.00	- Rice in the husk (paddy or rough)	Free
1006.20.00	- Husked (brown) rice	Free
1006.30.00	- Semi - milled or wholly milled rice, whether or not polished or glazed	Free
1006.40.00	- Broken rice	Free

1007	GRAIN SORGHUM:
1007.10.00	- Seed	Free
1007.90.00	- Other	Free

1008	BUCKWHEAT, MILLET AND CANARY SEEDS; OTHER CEREALS:
1008.10.00	- Buckwheat	Free
1008.2	- Millet:
1008.21.00	- - Seed	Free
1008.29.00	- - Other	Free
1008.30.00	- Canary seeds	Free
1008.40.00	- Fonio ( Digitaria spp. )	Free
1008.50.00	- Quinoa ( Chenopodium quinoa )	Free
1008.60.00	- Triticale	Free
1008.90.00	- Other cereals	Free

Chapter 12 -- Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

1. - This Chapter does not cover:

(a) Roasted malt put up as coffee substitutes (0901 or 2101);

(b) Prepared flours, groats, meals or starches of 1901;

(d) Vegetables, prepared or preserved, of 2001, 2004 or 2005;

(e) Pharmaceutical products (Chapter 30); or

(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2. - (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product:

(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and

(b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).

Otherwise, they fall in 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in 1104.

(B) Products falling in this Chapter under the above provisions shall be classified in 1101.00.00 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall in 1103 or 1104.

			Rate of passage through a sieve with an aperture of
Cereal	Starch content	Ash content	315 micrometres (microns)	500 micrometres (microns)
(1)	(2)	(3)	(4)	(5)
Wheat and rye	45%	2.5%	80%	--
Barley	45%	3%	80%	--
Oats	45%	5%	80%	--
Maize (corn) and grain sorghum	45%	2%	--	90%
Rice	45%	1.6%	80%	--
Buckwheat	45%	4%	80%	--

3. - For the purposes of 1103, "groats" and "meal" mean products obtained by the fragmentation of cereal grains, of which:

(a) in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

(b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.

1101.00.00

WHEAT OR MESLIN FLOUR

Free

1102	CEREAL FLOURS OTHER THAN OF WHEAT OR MESLIN:
1102.20.00	- Maize (corn) flour	Free
1102.90.00	- Other	Free

1103	CEREAL GROATS, MEAL AND PELLETS:
1103.1	- Groats and meal:
1103.11.00	- - Of wheat	Free
1103.13.00	- - Of maize (corn)	Free
1103.19.00	- - Of other cereals	Free
1103.20.00	- Pellets	Free

1104	CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED, SLICED OR KIBBLED), EXCEPT RICE OF 1006; GERM OF CEREALS, WHOLE, ROLLED, FLAKED OR GROUND:
1104.1	- Rolled or flaked grains:
1104.12.00	- - Of oats	Free
1104.19.00	- - Of other cereals	Free
1104.2	- Other worked grains (for example, hulled, pearled, sliced or kibbled):
1104.22.00	- - Of oats	Free
1104.23.00	- - Of maize (corn)	Free
1104.29.00	- - Of other cereals	Free
1104.30.00	- Germ of cereals, whole, rolled, flaked or ground	Free

1105	FLOUR, MEAL, POWDER, FLAKES, GRANULES AND PELLETS OF POTATOES:
1105.10.00	- Flour, meal and powder	5%
1105.20.00	- Flakes, granules and pellets	5%

1106	FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF 0713, OF SAGO OR OF ROOTS OR TUBERS OF 0714 OR OF THE PRODUCTS OF CHAPTER 8:
1106.10.00	- Of the dried leguminous vegetables of 0713	Free
1106.20.00	- Of sago or of roots or tubers of 0714	Free
1106.30.00	- Of the products of Chapter 8	Free

1107	MALT, WHETHER OR NOT ROASTED:
1107.10.00	- Not roasted	Free
1107.20.00	- Roasted	Free

1108	STARCHES; INULIN:
1108.1	- Starches:
1108.11.00	- - Wheat starch	Free
1108.12.00	- - Maize (corn) starch	Free
1108.13.00	- - Potato starch	5% DCS:4% DCT:5%
1108.14.00	- - Manioc (cassava) starch	Free
1108.19.00	- - Other starches	5% DCS:Free
1108.20.00	- Inulin	Free

1109.00.00

WHEAT GLUTEN, WHETHER OR NOT DRIED

Free

1. - 1207 applies, inter alia , to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of 0801 or 0802 or to olives (Chapter 7 or Chapter 20).

2. - 1208 applies not only to non - defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of 2304.00.00 to 2306.

3. - For the purposes of 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba ) or of lupines are to be regarded as "seeds of a kind used for sowing".

1209 does not, however, apply to the following even if for sowing:

(a) Leguminous vegetables or sweet corn (Chapter 7);

(b) Spices or other products of Chapter 9;

(d) Products of 1201 to 1207 or 1211.

4. - 1211 applies, inter alia , to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

1211 does not, however, apply to:

(a) Medicaments of Chapter 30;

(b) Perfumery, cosmetic or toilet preparations of Chapter 33; or

5. - For the purposes of 1212, "seaweeds and other algae" does not include:

(a) Dead single - cell micro - organisms of 2102;

(b) Cultures of micro - organisms of 3002; or

Chapter 13 -- Lac; gums, resins and other vegetable saps and extracts

1. - For the purposes of 1205.10, "low erucic acid rape or colza seeds" means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.

1201	SOYA BEANS, WHETHER OR NOT BROKEN:
1201.10.00	- Seed	Free
1201.90.00	- Other	Free

1202	GROUND - NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN:
1202.30.00	- Seed	5% DCS:4% DCT:5%
1202.4	- Other:
1202.41.00	- - In shell	5% DCS:4% DCT:5%
1202.42.00	- - Shelled, whether or not broken	5% DCS:4% DCT:5%

1203.00.00

COPRA

Free

1204.00.00

LINSEED, WHETHER OR NOT BROKEN

Free

1205	RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN:
1205.10.00	- Low erucic acid rape or colza seeds	Free
1205.90.00	- Other	Free

1206.00.00

SUNFLOWER SEEDS, WHETHER OR NOT BROKEN

Free

1207	OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN:
1207.10.00	- Palm nuts and kernels	Free
1207.2	- Cotton seeds:
1207.21.00	- - Seed	Free
1207.29.00	- - Other	Free
1207.30.00	- Castor oil seeds	Free
1207.40.00	- Sesamum seeds	Free
1207.50.00	- Mustard seeds	Free
1207.60.00	- Safflower ( Carthamus tinctorius ) seeds	Free
1207.70.00	- Melon seeds	Free
1207.9	- Other:	Free
1207.91.00	- - Poppy seeds	Free
1207.99.00	- - Other	Free

1208	FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS, OTHER THAN THOSE OF MUSTARD:
1208.10.00	- Of soya beans	Free
1208.90.00	- Other	Free

1209	SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING:
1209.10.00	- Sugar beet seeds	Free
1209.2	- Seeds of forage plants:
1209.21.00	- - Lucerne (alfalfa) seeds	Free
1209.22.00	- - Clover ( Trifolium spp. ) seeds	Free
1209.23.00	- - Fescue seeds	Free
1209.24.00	- - Kentucky blue grass ( Poa pratensis L. ) seeds	Free
1209.25.00	- - Rye grass ( Lolium multiflorum Lam., Lolium perenne L. ) seeds	Free
1209.29.00	- - Other	Free
1209.30.00	- Seeds of herbaceous plants cultivated principally for their flowers	Free
1209.9	- Other:
1209.91.00	- - Vegetable seeds	Free
1209.99.00	- - Other	Free

1210	HOP CONES, FRESH OR DRIED, WHETHER OR NOT GROUND, POWDERED OR IN THE FORM OF PELLETS; LUPULIN:
1210.10.00	- Hop cones, neither ground nor powdered nor in the form of pellets	5% DCS:4% DCT:5%
1210.20.00	- Hop cones, ground, powdered or in the form of pellets; lupulin	5% DCS:4% DCT:5%

1211	PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSES, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED:
1211.20	- Ginseng roots:
1211.20.10	- - - Fresh or dried	Free
1211.20.20	- - - Chilled or frozen	5% DCS:Free CA:Free
1211.30.00	- Coca leaf	Free
1211.40.00	- Poppy straw	Free
1211.50.00	- Ephedra	Free
1211.60	- Bark of African cherry ( Prunus africana ):
1211.60.1	- - - Chilled or frozen:
1211.60.11	- - - - Edible parts of plants	5% DCS:Free CA:Free
1211.60.19	- - - - Other	Free
1211.60.90	- - - Other	Free
1211.90	- Other:
1211.90.10	- - - Fresh or dried	Free
1211.90.2	- - - Chilled or frozen:
1211.90.21	- - - - Edible parts of plants	5% DCS:Free CA:Free
1211.90.29	- - - - Other	Free

1212	LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGAR CANE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT GROUND; FRUIT STONES AND KERNELS AND OTHER VEGETABLE PRODUCTS (INCLUDING UNROASTED CHICORY ROOTS OF THE VARIETY Cichorium intybus sativum ) OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED:
1212.2	- Seaweeds and other algae:
1212.21	- - Fit for human consumption:
1212.21.10	- - - Frozen	5% DCS:Free CA:Free
1212.21.90	- - - Other	Free
1212.29	- - Other:
1212.29.10	- - - Frozen	5% DCS:Free CA:Free
1212.29.90	- - - Other	Free
1212.9	- Other:
1212.91.00	- - Sugar beet	Free
1212.92.00	- - Locust beans (carob)	Free
1212.93.00	- - Sugar cane	Free
1212.94.00	- - Chicory roots	Free
1212.99.00	- - Other	Free

1213.00.00

CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF PELLETS

Free

1214	SWEDES, MANGOLDS, FODDER ROOTS, HAY, LUCERNE (ALFALFA), CLOVER, SAINFOIN, FORAGE KALE, LUPINES, VETCHES AND SIMILAR FORAGE PRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS:
1214.10.00	- Lucerne (alfalfa) meal and pellets	Free
1214.90.00	- Other	Free

Chapter 14 -- Vegetable plaiting materials; vegetable products not elsewhere specified or included

1. - 1302 applies, inter alia , to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to:

(a) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (1704);

(b) Malt extract (1901);

(d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

(e) Camphor, glycyrrhizin or other products of 2914 or 2938;

(f) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (2939);

(g) Medicaments of 3003 or 3004 or blood - grouping reagents (3822);

(h) Tanning or dyeing extracts (3201 or 3203.00.00);

(ij) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or

(k) Natural rubber, balata, gutta - percha, guayule, chicle or similar natural gums (4001).

1301	LAC; NATURAL GUMS, RESINS, GUM - RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS):
1301.20.00	- Gum Arabic	Free
1301.90.00	- Other	Free

1302	VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR - AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS:
1302.1	- Vegetable saps and extracts:
1302.11.00	- - Opium	Free
1302.12.00	- - Of liquorice	Free
1302.13.00	- - Of hops	5%
1302.14.00	- - Of ephedra	Free
1302.19	- - Other:
1302.19.10	- - - Oleoresin of ginger (gingerin)	5% DCS:4% DCT:5%
1302.19.90	- - - Other	Free
1302.20.00	- Pectic substances, pectinates and pectates	Free
1302.3	- Mucilages and thickeners, whether or not modified, derived from vegetable products:
1302.31.00	- - Agar - agar	Free
1302.32.00	- - Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seed	Free
1302.39.00	- - Other	Free

Section III -- Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

1. - This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

2. - 1401 applies, inter alia , to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non - inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (4404).

3. - 1404 does not apply to wood wool (4405.00.00) and prepared knots or tufts for broom or brush making (9603).

1401	VEGETABLE MATERIALS OF A KIND USED PRIMARILY FOR PLAITING (FOR EXAMPLE, BAMBOOS, RATTANS, REEDS, RUSHES, OSIER, RAFFIA, CLEANED, BLEACHED OR DYED CEREAL STRAW, AND LIME BARK):
1401.10.00	- Bamboos	Free
1401.20.00	- Rattans	Free
1401.90.00	- Other	Free

1404	VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED:
1404.20.00	- Cotton linters	Free
1404.90.00	- Other	Free

Chapter 15 -- Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

1. - This Chapter does not cover:

(a) Pig fat or poultry fat of 0209;

(b) Cocoa butter, fat or oil (1804.00.00);

(d) Greaves (2301) or residues of 2304.00.00 to 2306;

(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

(f) Factice derived from oils (4002).

2. - 1509 does not apply to oils obtained from olives by solvent extraction (1510).

3. - 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

4. - Soap - stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in 1522.00.00.

Section IV -- Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

1. - For the purposes of 1509.30.00, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33 - 1981.

2. - For the purposes of 1514.11.00 and 1514.19.00, "low erucic acid rape or colza oil" means the fixed oil which has an erucic acid content of less than 2% by weight.

Additional Note.

1. - This Chapter does not cover biodiesel (which is covered in Chapter 38).

1501	PIG FAT (INCLUDING LARD) AND POULTRY FAT, OTHER THAN THAT OF 0209 OR 1503.00.00:
1501.10.00	- Lard	Free
1501.20.00	- Other pig fat	Free
1501.90.00	- Other	Free

1502	FATS OF BOVINE ANIMALS, SHEEP OR GOATS, OTHER THAN THOSE OF 1503.00.00:
1502.10.00	- Tallow	Free
1502.90.00	- Other	Free

1503.00.00

LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO - OIL AND TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE PREPARED

Free

1504	FATS AND OILS AND THEIR FRACTIONS, OF FISH OR MARINE MAMMALS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1504.10.00	- Fish - liver oils and their fractions	Free
1504.20.00	- Fats and oils and their fractions, of fish, other than liver oils	Free
1504.30.00	- Fats and oils and their fractions, of marine mammals	Free

1505.00.00

WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM (INCLUDING LANOLIN)

Free

1506.00.00

OTHER ANIMAL FATS AND OILS AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED

Free

1507	SOYA - BEAN OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODI fied :
1507.10.00	- Crude oil, whether or not degummed	5% DCS:4% DCT:5%
1507.90.00	- Other	5% DCS:4% DCT:5%

1508	GROUND - NUT OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1508.10.00	- Crude oil	5% DCS:4% DCT:5%
1508.90.00	- Other	5% DCS:4% DCT:5%

1509	OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1509.20.00	- Extra virgin olive oil	Free
1509.30.00	- Virgin olive oil	Free
1509.40.00	- Other virgin olive oils	Free
1509.90.00	- Other	Free

1510	OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF 1509:
1510.10.00	- Crude olive pomace oil	Free
1510.90.00	- Other	Free

1511	PALM OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1511.10.00	- Crude oil	Free
1511.90.00	- Other	Free

1512	SUNFLOWER - SEED, SAFFLOWER OR COTTON - SEED OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1512.1	- Sunflower - seed or safflower oil and fractions thereof:
1512.11.00	- - Crude oil	5% DCS:4% DCT:5%
1512.19.00	- - Other	5% DCS:4% DCT:5%
1512.2	- Cotton - seed oil and its fractions:
1512.21.00	- - Crude oil, whether or not gossypol has been removed	5% DCS:4% DCT:5%
1512.29.00	- - Other	5% DCS:4% DCT:5%

1513	COCONUT (COPRA), PALM KERNEL OR BABASSU OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1513.1	- Coconut (copra) oil and its fractions:
1513.11.00	- - Crude oil	Free
1513.19.00	- - Other	Free
1513.2	- Palm kernel or babassu oil and fractions thereof:
1513.21.00	- - Crude oil	Free
1513.29.00	- - Other	Free

1514	RAPE, COLZA OR MUSTARD OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1514.1	- Low erucic acid rape or colza oil and its fractions:
1514.11.00	- - Crude oil	5% DCS:4% CA:Free DCT:5%
1514.19.00	- - Other	5% DCS:4% CA:Free DCT:5%
1514.9	- Other:
1514.91.00	- - Crude oil	5% DCS:4% CA:Free DCT:5%
1514.99.00	- - Other	5% DCS:4% CA:Free DCT:5%

1515	OTHER FIXED VEGETABLE OR MICROBIAL FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1515.1	- Linseed oil and its fractions:
1515.11.00	- - Crude oil	5% DCS:4% DCT:5%
1515.19.00	- - Other	5% DCS:4% DCT:5%
1515.2	- Maize (corn) oil and its fractions:
1515.21.00	- - Crude oil	Free
1515.29.00	- - Other	5% DCS:4% DCT:5%
1515.30.00	- Castor oil and its fractions	Free
1515.50.00	- Sesame oil and its fractions	Free
1515.60.00	- Microbial fats and oils and their fractions	Free
1515.90.00	- Other	Free

1516	ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENATED, INTER - ESTERIFIED, RE - ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED, BUT NOT FURTHER PREPARED:
1516.10.00	- Animal fats and oils and their fractions	Free
1516.20.00	- Vegetable fats and oils and their fractions	Free
1516.30.00	- Microbial fats and oils and their fractions	Free

1517	MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, OTHER THAN EDIBLE FATS AND OILS OR THEIR FRACTIONS OF 1516:
1517.10.00	- Margarine, excluding liquid margarine	5% DCS:4% DCT:5%
1517.90.00	- Other	5% DCS:4% DCT:5%

1518	ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED:
1518.00.10	- - - Epoxidised vegetable oils	5% DCS:4% DCT:5%
1518.00.90	- - - Other	Free

1520.00.00

GLYCEROL, CRUDE; GLYCEROL WATERS AND GLYCEROL LYES

Free

1521	VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES), BEESWAX, OTHER INSECT WAXES AND SPERMACETI, WHETHER OR NOT REFINED OR COLOURED:
1521.10.00	- Vegetable waxes	Free
1521.90.00	- Other	Free

1522.00.00

DEGRAS; RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES

Free

Commonwealth Coat of Arms of Australia

Customs Tariff Act 1995

No. 147, 1995

Compilation No. 92

Compilation date: 1 July 2024

Includes amendments: Act No. 51, 2024

Registered: 13 July 2024

This compilation is in 7 volumes

Volume 1: sections 1- 22

Schedule 2

Schedule 3 (Chapters 1-15)

Volume 2: Schedule 3 (Chapters 16-38)

Volume 3: Schedule 3 (Chapters 39-59)

Volume 4: Schedule 3 (Chapters 60-73)

Volume 5: Schedule 3 (Chapters 74-97)

Volume 6: Schedules 4-15

Volume 7: Endnotes

Each volume has its own contents

This compilation was rectified to take into account retrospective amendments made by Act No. 71, 2024. The original compilation is available in the replacement history on the Federal Register of Legislation.

About this compilation

This compilation

This is a compilation of the Customs Tariff Act 1995 that shows the text of the law as amended and in force on 1 July 2024 (the compilation date ).

The notes at the end of this compilation (the endnotes ) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self - repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Schedule 3--Classification of goods and general and special rates of duty

Section IV--Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

Note.

Additional Note.

Chapter 16--Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects

Notes.

Subheading Notes.

Chapter 17--Sugars and sugar confectionery

Note.

Subheading Notes.

Chapter 18--Cocoa and cocoa preparations

Notes.

Chapter 19--Preparations of cereals, flour, starch or milk; pastrycooks' products

Notes.

Additional Note.

Chapter 20--Preparations of vegetables, fruit, nuts or other parts of plants

Notes. ...................................

Subheading Notes.

Additional Notes.

Chapter 21--Miscellaneous edible preparations

Notes.

Additional Notes.

Chapter 22--Beverages, spirits and vinegar

Notes.

Subheading Note.

Additional Notes.

Chapter 23--Residues and waste from the food industries; prepared animal fodder

Note.

Subheading Note.

Chapter 24--Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

Notes.

Subheading Note.

Additional Notes.

Section V--Mineral products

Chapter 25--Salt; sulphur; earths and stone; plastering materials, lime and cement

Notes.

Chapter 26--Ores, slag and ash

Notes.

Subheading Notes.

Chapter 27--Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Notes.

Subheading Notes.

Additional Notes.

Section VI--Products of the chemical or allied industries

Notes.

Chapter 28--Inorganic chemicals; organic or inorganic compounds of precious metals, of rare - earth metals, of radioactive elements or of isotopes

Notes.

Subheading Note.

Additional Note.

Sub - Chapter I--Chemical elements

Sub - Chapter II--Inorganic acids and inorganic oxygen compounds of non - metals

Sub - Chapter III--Halogen or sulphur compounds of non - metals

Sub - Chapter IV--Inorganic bases and oxides, hydroxides and peroxides of metal

Sub - Chapter V--Salts and peroxysalts, of inorganic acids and metals

Sub - Chapter VI--Miscellaneous

Chapter 29--Organic chemicals

Notes.

Subheading Notes.

Additional Note.

Sub - Chapter I--Hydrocarbons and their halogenated, sulphonated, nitrated or nitrosated derivatives

Sub - Chapter II--Alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives

Sub - Chapter III--Phenols, phenol - alcohols, and their halogenated, sulphonated, nitrated or nitrosated derivatives

Sub - Chapter IV--Ethers, alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides, ketone peroxides, epoxides with a three - membered ring, acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives

Sub - Chapter V--Aldehyde - function compounds

Sub - Chapter VI--Ketone - function compounds and quinone - function compounds

Sub - Chapter VII--Carboxylic acids and their anhydrides, halides, peroxides and peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives

Sub - Chapter VIII--Esters of inorganic acids of non - metals and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives

Sub - Chapter IX--Nitrogen - function compounds

Sub - Chapter X--Organo - inorganic compounds, heterocyclic compounds, nucleic acids and their salts, and sulphonamides

Sub - Chapter XI--Provitamins, vitamins and hormones

Sub - Chapter XII--Glycosides and alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives

Sub - Chapter XIII--Other organic compounds

Chapter 30--Pharmaceutical products

Notes.

Subheading Notes.

Additional Notes.

Chapter 31--Fertilisers

Notes.

Chapter 32--Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

Notes.

Chapter 33--Essential oils and resinoids; perfumery, cosmetic or toilet preparations

Notes.

Chapter 34--Soap, organic surface - active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster

Notes.

Chapter 35--Albuminoidal substances; modified starches; glues; enzymes

Notes.

Chapter 36--Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

Notes.

Chapter 37--Photographic or cinematographic goods

Notes.

Chapter 38--Miscellaneous chemical products

Notes.

Subheading Notes.

Additional Note.

Chapter 16 -- Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects

1. - In this Section, "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

Additional Note.

1. - Goods that are excluded from headings 3003 and 3004 by Additional Note 2 or 3 to Chapter 30 must be classified under heading 2106 unless classifiable under another heading.

1. - This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in 0504.00.00.

2. - Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of 1902 or to the preparations of 2103 or 2104.

Chapter 17 -- Sugars and sugar confectionery

1. - For the purposes of 1602.10.00, "homogenised preparations" means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects. That subheading takes precedence over all other subheadings of 1602.

2. - The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

1601.00.00

SAUSAGES AND SIMILAR PRODUCTS, OF MEAT, MEAT OFFAL, BLOOD OR INSECTS; FOOD PREPARATIONS BASED ON THESE PRODUCTS

5%
DCS:4%
DCT:5%

1602	OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL, BLOOD OR INSECTS:
1602.10.00	- Homogenised preparations	5% DCS:4% CA:Free DCT:5%
1602.20.00	- Of liver of any animal	5% DCS:4% CA:Free DCT:5%
1602.3	- Of poultry of 0105:
1602.31.00	- - Of turkeys	Free
1602.32.00	- - Of fowls of the species Gallus domesticus	Free
1602.39.00	- - Other	Free
1602.4	- Of swine:
1602.41.00	- - Hams and cuts thereof	5% DCS:4% CA:Free DCT:5%
1602.42.00	- - Shoulders and cuts thereof	5% DCS:4% CA:Free DCT:5%
1602.49.00	- - Other, including mixtures	5% DCS:4% CA:Free DCT:5%
1602.50.00	- Of bovine animals	5% DCS:4% CA:Free DCT:5%
1602.90.00	- Other, including preparations of blood of any animal	5% DCS:4% CA:Free DCT:5%

1603.00.00

EXTRACTS AND JUICES OF MEAT, FISH OR CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

Free

1604	PREPARED OR PRESERVED FISH; CAVIAR AND CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS:
1604.1	- Fish, whole or in pieces, but not minced:
1604.11.00	- - Salmon	Free
1604.12.00	- - Herrings	Free
1604.13.00	- - Sardines, sardinella and brisling or sprats	Free
1604.14.00	- - Tunas, skipjack tuna and bonito ( Sarda spp .)	5%
1604.15.00	- - Mackerel	Free
1604.16.00	- - Anchovies	Free
1604.17.00	- - Eels	Free
1604.18.00	- - Shark fins	Free
1604.19.00	- - Other	Free
1604.20.00	- Other prepared or preserved fish	Free
1604.3	- Caviar and caviar substitutes:
1604.31.00	- - Caviar	Free
1604.32.00	- - Caviar substitutes	Free

1605	CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, PREPARED OR PRESERVED:
1605.10.00	- Crab	Free
1605.2	- Shrimps and prawns:
1605.21.00	- - Not in airtight container	Free
1605.29.00	- - Other	Free
1605.30.00	- Lobster	Free
1605.40.00	- Other crustaceans	Free
1605.5	- Molluscs:
1605.51.00	- - Oysters	Free
1605.52.00	- - Scallops, including queen scallops	Free
1605.53.00	- - Mussels	Free
1605.54.00	- - Cuttle fish and squid	Free
1605.55.00	- - Octopus	Free
1605.56.00	- - Clams, cockles and arkshells	Free
1605.57.00	- - Abalone	Free
1605.58.00	- - Snails, other than sea snails	Free
1605.59.00	- - Other	Free
1605.6	- Other aquatic invertebrates:
1605.61.00	- - Sea cucumbers	Free
1605.62.00	- - Sea urchins	Free
1605.63.00	- - Jellyfish	Free
1605.69.00	- - Other	Free

1. - This Chapter does not cover:

(a) Sugar confectionery containing cocoa (1806);

(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of 2940.00.00; or

Chapter 18 -- Cocoa and cocoa preparations

1. - For the purposes of 1701.12.00, 1701.13.00 and 1701.14.00, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.55.

2. - 1701.13.00 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69Â° or more but less than 93Â°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

1701	CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM:
1701.1	- Raw sugar not containing added flavouring or colouring matter:
1701.12.00	- - Beet sugar	Free
1701.13.00	- - Cane sugar specified in Subheading Note 2 to this Chapter	Free
1701.14.00	- - Other cane sugar	Free
1701.9	- Other:
1701.91.00	- - Containing added flavouring or colouring matter	Free
1701.99.00	- - Other	Free

1702	OTHER SUGARS, INCLUDING CHEMICALLY PURE LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE, IN SOLID FORM; SUGAR SYRUPS NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER; ARTIFICIAL HONEY, WHETHER OR NOT MIXED WITH NATURAL HONEY; CARAMEL:
1702.1	- Lactose and lactose syrup:
1702.11.00	- - Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter	Free
1702.19.00	- - Other	Free
1702.20.00	- Maple sugar and maple syrup	5% DCS:Free CA:Free
1702.30.00	- Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose	4%
1702.40.00	- Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar	4% DCS:Free
1702.50.00	- Chemically pure fructose	Free
1702.60.00	- Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar	5% DCS:4% DCT:5%
1702.90	- Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose:
1702.90.10	- - - Goods, as follows: (a) liquid sugars and invert sugars derived from sugar cane or sugar beet; (b) golden syrup	Free
1702.90.90	- - - Other	5% DCS:4% DCT:5%

1703	MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR:
1703.10.00	- Cane molasses	Free
1703.90.00	- Other	Free

1704	SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA:
1704.10.00	- Chewing gum, whether or not sugar - coated	5%
1704.90.00	- Other	5%

Chapter 19 -- Preparations of cereals, flour, starch or milk; pastrycooks' products

1. - This Chapter does not cover:

(a) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or

(b) Preparations of 0403, 1901, 1902, 1904, 1905, 2105.00.00, 2202, 2208, 3003 or 3004.

2. - 1806 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

1801.00.00

COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED

Free

1802.00.00

COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE

Free

1803	COCOA PASTE, WHETHER OR NOT DEFATTED:
1803.10.00	- Not defatted	Free
1803.20.00	- Wholly or partly defatted	Free

1804.00.00

COCOA BUTTER, FAT AND OIL

Free

1805.00.00

COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER

Free

1806	CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA:
1806.10.00	- Cocoa powder, containing added sugar or other sweetening matter	5%
1806.20.00	- Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg	5%
1806.3	- Other, in blocks, slabs or bars:
1806.31.00	- - Filled	5%
1806.32.00	- - Not filled	5%
1806.90.00	- Other	5%

Chapter 20 -- Preparations of vegetables, fruit, nuts or other parts of plants

1. - This Chapter does not cover:

(a) Except in the case of stuffed products of 1902, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (2309); or

2. - For the purposes of 1901:

(a) "Groats" means cereal groats of Chapter 11;

(b) "Flour" and "meal" mean:

(1) Cereal flour and meal of Chapter 11, and

(2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (0712), of potatoes (1105) or of dried leguminous vegetables (1106).

3. - 1904 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of 1806 (1806).

4. - For the purposes of 1904, "otherwise prepared" means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.

Additional Note.

1. - For the purposes of 1902, "pasta" includes kneaded noodle dough formed into sheets or other specific shapes (for example, rice noodles, wonton skins, Udon noodles and buckwheat noodles), whether or not cooked or stuffed or otherwise prepared.

1901	MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, GROATS, MEAL, STARCH OR MALT EXTRACT, NOT CONTAINING COCOA OR CONTAINING LESS THAN 40% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED; FOOD PREPARATIONS OF GOODS OF 0401 TO 0404, NOT CONTAINING COCOA OR CONTAINING LESS THAN 5% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED:
1901.10.00	- Preparations suitable for infants or young children, put up for retail sale	Free
1901.20.00	- Mixes and doughs for the preparation of bakers' wares of 1905	5% DCS:4% DCT:5%
1901.90.00	- Other	5% DCS:4% DCT:5%

1902	PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED:
1902.1	- Uncooked pasta, not stuffed or otherwise prepared:
1902.11.00	- - Containing eggs	5% DCS:4% DCT:5%
1902.19.00	- - Other	5% DCS:4% DCT:5%
1902.20.00	- Stuffed pasta, whether or not cooked or otherwise prepared	5% DCS:4% DCT:5%
1902.30.00	- Other pasta	5% DCS:4% DCT:5%
1902.40.00	- Couscous	Free

1903.00.00

TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS, SIFTINGS OR IN SIMILAR FORMS

Free

1904	PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS (OTHER THAN MAIZE (CORN)) IN GRAIN FORM OR IN THE FORM OF FLAKES OR OTHER WORKED GRAINS (EXCEPT FLOUR, GROATS AND MEAL), PRE - COOKED, OR OTHERWISE PREPARED, NOT ELSEWHERE SPECIFIED OR INCLUDED:
1904.10.00	- Prepared foods obtained by the swelling or roasting of cereals or cereal products	5% DCS:4% DCT:5%
1904.20	- Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:
1904.20.10	- - - "Muesli" type preparations	5%
1904.20.90	- - - Other	5% DCS:4% DCT:5%
1904.30.00	- Bulgur wheat	4% DCS:Free
1904.90.00	- Other	4% DCS:Free

1905	BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS' WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS:
1905.10.00	- Crispbread	Free
1905.20.00	- Gingerbread and the like	5% DCS:Free
1905.3	- Sweet biscuits; waffles and wafers:
1905.31.00	- - Sweet biscuits	5% DCS:Free
1905.32.00	- - Waffles and wafers	5% DCS:Free
1905.40.00	- Rusks, toasted bread and similar toasted products	5% DCS:Free
1905.90.00	- Other	5% DCS:Free

1. - This Chapter does not cover:

(a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

(b) Vegetable fats and oils (Chapter 15);

(c) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(d) Bakers' wares and other products of 1905; or

(e) Homogenised composite food preparations of 2104.

2. - 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar - coated almonds or the like in the form of sugar confectionery (1704) or chocolate confectionery (1806).

3. - 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1(a).

4. - Tomato juice the dry weight content of which is 7% or more is to be classified in 2002.

5. - For the purposes of 2007, "obtained by cooking" means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

6. - For the purposes of 2009, "juices, unfermented and not containing added spirit" means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.

1. - For the purposes of 2005.10.00, "homogenised vegetables" means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. 2005.10.00 takes precedence over all other subheadings of 2005.

2. - For the purposes of 2007.10.00, "homogenised preparations" means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. 2007.10.00 takes precedence over all other subheadings of 2007.

3. - For the purposes of 2009.12.00, 2009.21.00, 2009.31, 2009.41.00, 2009.61.00 and 2009.71.00, "Brix value" means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20ÂºC or corrected for 20ÂºC if the reading is made at a different temperature.

Chapter 21 -- Miscellaneous edible preparations

1. - For the purposes of 2009, "TSS" means total soluble solids as determined by the International Federation of Fruit Juice Producers analysis method No. 8B, 1968.

2. - For the purposes of 2009 and 2009.1, "juice" shall be taken to include products of oranges, regardless of method of derivation.

2001	VEGETABLES, FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, PREPARED OR PRESERVED BY VINEGAR OR ACETIC ACID:
2001.10.00	- Cucumbers and gherkins	5% CA:2%
2001.90	- Other:
2001.90.10	- - - Onions	5% CA:2%
2001.90.90	- - - Other	5%

2002	TOMATOES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID:
2002.10.00	- Tomatoes, whole or in pieces	5%
2002.90.00	- Other	5%

2003	MUSHROOMS AND TRUFFLES, PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID:
2003.10.00	- Mushrooms of the genus Agaricus	5%
2003.90	- Other :
2003.90.10	- - - Truffles	Free
2003.90.90	- - - Other	5%

2004	OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, FROZEN, OTHER THAN PRODUCTS OF 2006:
2004.10.00	- Potatoes	5% DCS:4% DCT:5%
2004.90.00	- Other vegetables and mixtures of vegetables	5% DCS:4% DCT:5%

2005	OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF 2006:
2005.10.00	- Homogenised vegetables	5% CA:2%
2005.20.00	- Potatoes	Free
2005.40.00	- Peas ( Pisum sativum )	5% CA:2%
2005.5	- Beans ( Vigna spp., Phaseolus spp. ):
2005.51.00	- - Beans, shelled	Free
2005.59.00	- - Other	5%
2005.60.00	- Asparagus	5% CA:2%
2005.70.00	- Olives	5%
2005.80.00	- Sweet corn ( Zea mays var. saccharata )	5%
2005.9	- Other vegetables and mixtures of vegetables:
2005.91.00	- - Bamboo shoots	5% CA:2%
2005.99.00	- - Other	5% CA:2%

2006	VEGETABLES, FRUIT, NUTS, FRUIT - PEEL AND OTHER PARTS OF PLANTS, PRESERVED BY SUGAR (DRAINED, GLACE OR CRYSTALLISED):
2006.00.10	- - - Vegetables, as follows: (a) beans; (b) olives; (c) sweet corn	Free
2006.00.20	- - - Vegetables, as follows: (a) peas ( Pisum sativum ); (b) asparagus	5% CA:2%
2006.00.3	- - - Vegetables, NSA, and mixtures of vegetables:
2006.00.31	- - - - Frozen	Free
2006.00.39	- - - - Other	5% CA:2%
2006.00.90	- - - Other	5%

2007	JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE AND FRUIT OR NUT PASTES, OBTAINED BY COOKING, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:
2007.10.00	- Homogenised preparations	5%
2007.9	- Other:
2007.91.00	- - Citrus fruit	5%
2007.99.00	- - Other	5%

2008	FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, OTHERWISE PREPARED OR PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR SPIRIT, NOT ELSEWHERE SPECIFIED OR INCLUDED:
2008.1	- Nuts, ground - nuts and other seeds, whether or not mixed together:
2008.11.00	- - Ground - nuts	5% DCS:Free
2008.19.00	- - Other, including mixtures	5%
2008.20.00	- Pineapples	5%
2008.30.00	- Citrus fruit	Free
2008.40.00	- Pears	5%
2008.50.00	- Apricots	5%
2008.60.00	- Cherries	5% CA:2%
2008.70.00	- Peaches, including nectarines	5%
2008.80.00	- Strawberries	5% CA:Free
2008.9	- Other, including mixtures other than those of 2008.19.00:
2008.91.00	- - Palm hearts	Free
2008.93.00	- - Cranberries ( Vaccinium macrocarpon , Vaccinium oxycoccos ); lingonberries ( Vaccinium vitis - idaea )	5% DCS:Free CA:Free
2008.97.00	- - Mixtures	Free
2008.99.00	- - Other	5% DCS:Free CA:Free

2009	FRUIT OR NUT JUICES (INCLUDING GRAPE MUST AND COCONUT WATER) AND VEGETABLE JUICES, UNFERMENTED AND NOT CONTAINING ADDED SPIRIT, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:
2009.1	- Orange juice:
2009.11.00	- - Frozen	5%
2009.12.00	- - Not frozen, of a Brix value not exceeding 20	5%
2009.19.00	- - Other	5%
2009.2	- Grapefruit juice; pomelo juice:
2009.21.00	- - Of a Brix value not exceeding 20	5%, or, if lower, $0.45/kg TSS
2009.29.00	- - Other	5%, or, if lower, $0.45/kg TSS
2009.3	- Juice of any other single citrus fruit:
2009.31	- - Of a Brix value not exceeding 20:
2009.31.10	- - - Lime juice, unsweetened	Free
2009.31.20	- - - Mandarin (including tangerine and satsuma) juice or the juice of clementines, wilkings and similar citrus hybrids	5%
2009.31.90	- - - Other	5%, or, if lower, $0.45/kg TSS
2009.39	- - Other:
2009.39.10	- - - Lime juice, unsweetened	Free
2009.39.20	- - - Mandarin (including tangerine and satsuma) juice or the juice of clementines, wilkings and similar citrus hybrids	5%
2009.39.90	- - - Other	5%, or, if lower, $0.45/kg TSS
2009.4	- Pineapple juice:
2009.41.00	- - Of a Brix value not exceeding 20	5%
2009.49.00	- - Other	5%
2009.50.00	- Tomato juice	5%
2009.6	- Grape juice (including grape must):
2009.61.00	- - Of a Brix value not exceeding 30	5%
2009.69.00	- - Other	5%
2009.7	- Apple juice:
2009.71.00	- - Of a Brix value not exceeding 20	5%
2009.79.00	- - Other	5%
2009.8	- Juice of any other single fruit, nut or vegetable:
2009.81.00	- - Cranberry ( Vaccinium macrocarpon , Vaccinium oxycoccos ) juice; lingonberry ( Vaccinium vitis - idaea ) juice	5%
2009.89.00	- - Other	5%
2009.90.00	- Mixtures of juices	5%

1. - This Chapter does not cover:

(a) Mixed vegetables of 0712;

(b) Roasted coffee substitutes containing coffee in any proportion (0901);

(d) Spices or other products of 0904 to 0910;

(e) Food preparations, other than the products described in 2103 or 2104, containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(f) Products of 2404;

(g) Yeast put up as a medicament or other products of 3003 or 3004; or

(h) Prepared enzymes of 3507.

2. - Extracts of the substitutes referred to in Note 1(b) above are to be classified in 2101.

3. - For the purposes of 2104, "homogenised composite food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

Chapter 22 -- Beverages, spirits and vinegar

1. - Heading 2103 includes salsas.

2. - For the purposes of 2106.90.15 and 2106.90.95, "formulated supplementary food" has the same meaning as in the Australia New Zealand Food Standards Code (within the meaning of the Food Standards Australia New Zealand Act 1991 ) as in force from time to time.

3. - For the purposes of 2106.90.16 and 2106.90.96, " formulated supplementary sports food " has the same meaning as in the Australia New Zealand Food Standards Code (within the meaning of the Food Standards Australia New Zealand Act 1991 ) as in force from time to time.

2101	EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONS WITH A BASIS OF THESE PRODUCTS OR WITH A BASIS OF COFFEE, TEA OR MATE; ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES, AND EXTRACTS, ESSENCES AND CONCENTRATES THEREOF:
2101.1	- Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
2101.11.00	- - Extracts, essences and concentrates	Free
2101.12.00	- - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee	Free
2101.20.00	- Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate	Free
2101.30.00	- Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	Free

2102	YEASTS (ACTIVE OR INACTIVE); OTHER SINGLE - CELL MICRO - ORGANISMS, DEAD (BUT NOT INCLUDING VACCINES OF 3002); PREPARED BAKING POWDERS:
2102.10.00	- Active yeasts	Free
2102.20.00	- Inactive yeasts; other single - cell micro - organisms, dead	Free
2102.30.00	- Prepared baking powders	Free

2103	SAUCES AND PREPARATIONS THEREFOR; MIXED CONDIMENTS AND MIXED SEASONINGS; MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD:
2103.10.00	- Soya sauce	Free
2103.20.00	- Tomato ketchup and other tomato sauces	Free
2103.30.00	- Mustard flour and meal and prepared mustard	Free
2103.90.00	- Other	Free

2104	SOUPS AND BROTHS AND PREPARATIONS THEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS:
2104.10.00	- Soups and broths and preparations therefor	4% DCS:Free
2104.20.00	- Homogenised composite food preparations	4% DCS:Free CA:Free

2105.00.00

ICE CREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA

4%
DCS:Free

2106	FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED:
2106.10	- Protein concentrates and textured protein substances:
2106.10.10	- - - Protein concentrates	Free
2106.10.20	- - - Textured protein substances	5% DCS:4% DCT:5%
2106.90	- Other:
2106.90.1	- - - Goods, as follows: (a) compound alcoholic preparations of a kind used for the manufacture of beverages; (b) food preparations of flour or meal; (c) hydrolysed protein:
2106.90.15	- - - - Formulated supplementary food, as defined in Additional Note 2 to this Chapter	5% DCS:4% DCT:5%
2106.90.16	- - - - F ormulated supplementary sports food , as defined in Additional Note 3 to this Chapter	5% DCS:4% DCT:5%
2106.90.19	- - - - Other	5% DCS:4% DCT:5%
2106.90.9	- - - Other:
2106.90.95	- - - - Formulated supplementary food, as defined in Additional Note 2 to this Chapter	4% DCS:Free
2106.90.96	- - - - F ormulated supplementary sports food , as defined in Additional Note 3 to this Chapter	4% DCS:Free
2106.90.99	- - - - Other	4% DCS:Free

1. - This Chapter does not cover:

(a) Products of this Chapter (other than those of 2209.00.00) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally 2103);

(b) Sea water (2501.00.00);

(d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (2915);

(e) Medicaments of 3003 or 3004; or

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

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

3. - For the purposes of 2202, "non - alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in 2203 to 2206 or 2208 as appropriate.

1. - For the purposes of 2204.10, "sparkling wine" means wine which, when kept at a temperature of 20 ï‚° C in closed containers, has an excess pressure of not less than 300 kPa.

Chapter 23 -- Residues and waste from the food industries; prepared animal fodder

1. - For the purposes of this Chapter except for 2207, a reference to "alcoholic strength by volume" is a reference to the strength by volume of ethyl alcohol.

2. - For the purposes of this Chapter and of Chapters 20 and 21, specific gravity calculations for determining the volume of alcohol, or the alcoholic strength by volume, shall be made on the basis that, at a temperature of 20 ï‚° C and in vacuum, the specific gravity of ethyl alcohol is 0.79067.

3. - For the purposes of this Chapter, except 2208.20, "grape wine" is a beverage that:

(a) has an alcoholic strength by volume exceeding 1.15% vol but not exceeding 22% vol; and

(b) is the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes.

A beverage does not cease to be the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes merely because grape spirit, brandy, or both grape spirit and brandy, have been added to it.

4. - For the purposes of this Chapter, "grape wine product" is a grape wine - based beverage that:

(a) has not had added to it, at any time, the flavour of any alcoholic beverage (other than wine) (whether the flavour is natural or artificial); and

(b) if the beverage has had added to it ethyl alcohol used in preparing vegetable extracts, as mentioned in subparagraph (b)(ii) of Additional Note 4B--complies with the following requirements:

(i) the ethyl alcohol must only be used to extract flavours from vegetable matter;

(ii) the ethyl alcohol must be essential to the extraction process;

(iii) the ethyl alcohol must not add more than one percentage point to the alcoholic strength by volume of the beverage.

4A. - For the purposes of paragraph (a) of Additional Note 4, "wine" means:

(a) grape wine, as defined in Additional Note 3; or

(b) cider or perry, as defined in Additional Note 5; or

(d) mead, as defined in Additional Note 7; or

(e) sake, as defined in Additional Note 8.

4B. - For the purposes of this Chapter, "grape wine - based beverage" is a beverage that:

(a) is not grape wine, but contains at least 700 ml of grape wine per litre; and

(b) has not had added to it, at any time, any ethyl alcohol from any other source, except:

(i) grape spirit; or

(ii) alcohol used in preparing vegetable extracts (including spices, herbs and grasses); and

5. - For the purposes of 2206.00.30, "cider or perry" is a beverage that:

(a) has an alcoholic strength by volume exceeding 1.15% vol; and

(b) is the product of the complete or partial fermentation of the juice or must of apples or pears; and

(d) has not had added to it, at any time, any liquor or substance (other than water or the juice or must of apples or pears) that gives colour or flavour.

6. - For the purposes of 2206.00.30 and 2206.00.4, "fruit or vegetable wine" is a beverage that:

(a) is the product of the complete or partial fermentation of the juice or must of fruit or vegetables, or products derived solely from fruit or vegetables; and

(b) has an alcoholic strength by volume of at least 8% vol but not exceeding 22% vol; and

(c) has not had added to it, at any time, any ethyl alcohol from any other source, except ethyl alcohol from grape spirit or neutral spirit may be added, but only if the resulting beverage has an alcoholic content by volume of at least 15% vol and not exceeding 22% vol; and

(d) has not had added to it, at any time, any liquor or substance that gives colour or flavour.

7. - For the purposes of 2206.00.30 and 2206.00.4, "mead" is a beverage that:

(a) has an alcoholic strength by volume exceeding 1.15% vol; and

(b) is the product of the complete or partial fermentation of honey; and

(d) has not had added to it, at any time, any liquor or substance (other than honey) that gives colour or flavour, except as follows:

(i) herbs or spices added during or after the production;

(ii) caramel added after the fermentation process is complete;

(iii) fruit, or product derived entirely from fruit, used as set out in Additional Note 7A.

7A. - For the purposes of subparagraph (d)(iii) of Additional Note 7, fruit, or product derived entirely from fruit, may be used in the production of mead only if:

(a) the fruit or product has not been fermented; and

(b) the fruit or product is added before the fermentation process is complete; and

(c) after the addition of the fruit or product, and before fermentation, the beverage will contain not less than 14% by volume of honey; and

(d) after the addition of the fruit or product, and before fermentation, the fruit or product will constitute not more than 30% by volume of the beverage; and

(e) after the addition of the fruit or product and after fermentation, the beverage will have an ethyl alcohol content by volume of not less than 8%, and not greater than 22%.

7B. - For the purposes of Additional Note 7A, if:

(a) a product derived from fruit is added; and

(b) the product contains concentrated fruit juice or concentrated fruit pulp;

the proportion of fruit or product in the beverage is to be worked out by assuming that the concentrated fruit juice or concentrated fruit pulp has been diluted according to the recommendations of its manufacturer.

8. - For the purposes of 2206.00.30, "sake" is a beverage that:

(a) has an alcoholic strength by volume exceeding 1.15% vol; and

(b) is the product of the complete or partial fermentation of rice; and

(d) has not had added to it, at any time, any liquor or substance that gives colour or flavour.

9. - For the purposes of 2203.00.6, 2203.00.7, 2206.00.7 and 2206.00.8, "beer" is a brewed beverage that:

(a) is the product of the yeast fermentation of an aqueous extract, being predominantly an aqueous extract of cereals:

(i) whether the cereals are malted or unmalted; and

(ii) whether or not the aqueous extract contains other sources of carbohydrates; and

(b) contains:

(i) hops, or extracts of hops, such that the beverage has international bitterness units of not less than 4.0; or

(ii) other bitters such that the beverage has a bitterness comparable to that of a beverage mentioned in subparagraph (i); and

(d) has not had added to it, at any time, artificial sweetener; and

(e) may have had added to it, at any time, other substances, including flavours, but only if, in the case of substances that contain alcohol (other than spirit distilled from beer), the alcohol did not add more than 0.5% to the total volume of the final beverage; and

(f) may have had added to it, at any time, spirit distilled from beer, but only if that spirit did not add more than 0.5% to the total volume of the final beverage.

10. - For the purposes of paragraph (c) of Additional Note 9, "sugar" means:

(a) monosaccharide; or

(b) disaccharide.

11. - For the purposes of 2207.20.10, denatured ethanol must contain no less than 1% and no more than 1.5% by volume of gasoline (or other petroleum products). Otherwise, classification is in 2710 or 3824 as appropriate.

12. - For the purposes of 2202.10.50, "formulated caffeinated beverage" has the same meaning as in the Australia New Zealand Food Standards Code (within the meaning of the Food Standards Australia New Zealand Act 1991 ) as in force from time to time.

2201	WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW:
2201.10.00	- Mineral waters and aerated waters	Free
2201.90.00	- Other	Free

2202	WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON - ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT, NUT OR VEGETABLE JUICES OF 2009:
2202.10	- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
2202.10.50	- - - Formulated caffeinated beverages, as defined in Additional Note 12 to this Chapter, containing at least 145 mg/L of caffeine	5% DCS:4% DCT:5%
2202.10.90	- - - Other	5% DCS:4% DCT:5%
2202.9	- Other:
2202.91.00	- - Non - alcoholic beer	5% DCS:4% DCT:5%
2202.99.00	- - Other	5% DCS:4% DCT:5%

2203	BEER MADE FROM MALT:
2203.00.20	- - - Having an alcoholic strength by volume not exceeding 1.15% vol	Free
2203.00.6	- - - Other beer, as defined in Additional Note 9 to this Chapter, packaged in an individual container not exceeding 48 L:
2203.00.63	- - - - In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol	$8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC: $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2203.00.64	- - - - Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol	$43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC: $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2203.00.65	- - - - In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol	$27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC: $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2203.00.66	- - - - Other, having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol	$50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC: $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2203.00.67	- - - - In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 3.5% vol	$35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC: $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2203.00.69	- - - - Other	$50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC: $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2203.00.7	- - - Other beer, as defined in Additional Note 9 to this Chapter, packaged in an individual container exceeding 48 L:
2203.00.71	- - - - Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol	$5.69/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC: $5.69/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 LDC:$5.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2203.00.72	- - - - Having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol	$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PG:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 LDC:$18.41/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2203.00.79	- - - - Other	$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PG:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 LDC:$24.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2203.00.9	- - - Other:
2203.00.91	- - - - Having an alcoholic strength by volume exceeding 1.15% vol, but not exceeding 10% vol	$69.57/L of alcohol NZ/PG/FI/ DC/LDC: $69.57/L of alcohol
2203.00.99	- - - - Other	$69.57/L of alcohol NZ/PG/FI/ DC/LDC: $69.57/L of alcohol

2204	WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF 2009:
2204.10	- Sparkling wine:
2204.10.2	- - - In which the natural effervescence is produced solely by secondary fermentation in the bottle:
2204.10.21	- - - - Having an alcoholic strength by volume not exceeding 1.15% vol	5% DCS:4% DCT:5%
2204.10.22	- - - - Grape wine as defined in Additional Note 3 to this Chapter	5% DCS:4% DCT:5%
2204.10.23	- - - - Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	5%, and $66.67/L of alcohol NZ/PG/FI/DC/LDC: $66.67/L of alcohol DCS:4%, and $66.67/L of alcohol DCT:5%, and $66.67/L of alcohol
2204.10.29	- - - - Other	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:4%, and $51.58/L of alcohol DCT:5%, and $51.58/L of alcohol LDC:$57.97/L of alcohol
2204.10.8	- - - Other:
2204.10.81	- - - - Having an alcoholic strength by volume not exceeding 1.15% vol	5%
2204.10.82	- - - - Grape wine as defined in Additional Note 3 to this Chapter	5%
2204.10.83	- - - - Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	5%, and $66.67/L of alcohol NZ/PG/FI/DC/LDC: $66.67/L of alcohol
2204.10.89	- - - - Other	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol LDC:$57.97/L of alcohol
2204.2	- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
2204.21	- - In containers holding 2 L or less:
2204.21.10	- - - Goods, as follows: (a) having an alcoholic strength by volume not exceeding 1.15% vol; (b) grape must, not potable	5%
2204.21.20	- - - Grape wine as defined in Additional Note 3 to this Chapter	5%
2204.21.30	- - - Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	5%, and $66.67/L of alcohol NZ/PG/FI/DC/LDC: $66.67/L of alcohol
2204.21.90	- - - Other	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol LDC:$57.97/L of alcohol
2204.22	- - In containers holding more than 2 L but not more than 10 L:
2204.22.10	- - - Goods, as follows: (a) having an alcoholic strength by volume not exceeding 1.15% vol; (b) grape must, not potable	5%
2204.22.20	- - - Grape wine as defined in Additional Note 3 to this Chapter	5%
2204.22.30	- - - Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	5%, and $81.21/L of alcohol NZ/PG/FI/DC/LDC: $81.21/L of alcohol
2204.22.90	- - - Other	5%, and $81.21/L of alcohol NZ/PG/FI/DC/LDC: $81.21/L of alcohol
2204.29	- - Other:
2204.29.10	- - - Goods, as follows: (a) having an alcoholic strength by volume not exceeding 1.15% vol; (b) grape must, not potable	5%
2204.29.20	- - - Grape wine as defined in Additional Note 3 to this Chapter	5%
2204.29.30	- - - Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	5%, and $66.67/L of alcohol NZ/PG/FI/DC/LDC: $66.67/L of alcohol
2204.29.90	- - - Other	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol LDC:$57.97/L of alcohol
2204.30	- Other grape must:
2204.30.10	- - - Grape wine as defined in Additional Note 3 to this Chapter	5%
2204.30.90	- - - Other	5%

2205	VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES:
2205.10	- In containers holding 2 L or less:
2205.10.10	- - - Having an alcoholic strength by volume not exceeding 1.15% vol	5%
2205.10.20	- - - Grape wine product as defined in Additional Note 4 to this Chapter	5%
2205.10.30	- - - Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	5%, and $66.67/L of alcohol NZ/PG/FI/DC/LDC: $66.67/L of alcohol
2205.10.90	- - - Other	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol LDC:$57.97/L of alcohol
2205.90	- Other:
2205.90.10	- - - Having an alcoholic strength by volume not exceeding 1.15% vol	5%
2205.90.20	- - - Grape wine product as defined in Additional Note 4 to this Chapter	5%
2205.90.30	- - - Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	5%, and $66.67/L of alcohol NZ/PG/FI/DC/LDC: $66.67/L of alcohol
2205.90.90	- - - Other	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol LDC:$57.97/L of alcohol

2206	OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD, SAKÃ‰); MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED BEVERAGES AND NON - ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED:
2206.00.1	- - - Grape wine - based beverages: (a) that are goods of neither 2205 nor 2206.00.2; and (b) that include a flavour mentioned in paragraph (a) of Additional Note 4 to this Chapter:
2206.00.13	- - - - Having an alcoholic strength by volume not exceeding 10% vol	$69.57/L of alcohol NZ/PG/FI/DC/ LDC: $69.57/L of alcohol
2206.00.14	- - - - Having an alcoholic strength by volume exceeding 10% vol	$69.57/L of alcohol NZ/PG/FI/DC/ LDC: $69.57/L of alcohol
2206.00.2	- - - Grape wine - based beverages: (a) that are not goods of 2205; and (b) to which subparagraph (b)(ii) of Additional Note 4B to this Chapter applies; and (c) that do not comply with the requirements set out in paragraph (b) of Additional Note 4 to this Chapter:
2206.00.21	- - - - Containing goods which, if imported separately, would be classified in 2207, having an alcoholic strength by volume not exceeding 10% vol	5%, and $69.57/L of alcohol DCS:4%, and $69.57/L of alcohol DCT:5%, and $69.57/L of alcohol NZ/PG/FI/DC/ LDC: $69.57/L of alcohol
2206.00.22	- - - - Containing goods which, if imported separately, would be classified in 2207, having an alcoholic strength by volume exceeding 10% vol	5%, and $69.57/L of alcohol DCS:4%, and $69.57/L of alcohol DCT:5%, and $69.57/L of alcohol NZ/PG/FI/DC/ LDC: $69.57/L of alcohol
2206.00.23	- - - - Containing goods which, if imported separately, would be classified in 2208, having an alcoholic strength by volume not exceeding 10% vol	5%, and $69.57/L of alcohol DCS:3%, and $69.57/L of alcohol NZ/PG/FI/DC/ LDC: $69.57/L of alcohol
2206.00.24	- - - - Containing goods which, if imported separately, would be classified in 2208, having an alcoholic strength by volume exceeding 10% vol	5%, and $69.57/L of alcohol DCS:3%, and $69.57/L of alcohol NZ/PG/FI/DC/ LDC: $69.57/L of alcohol
2206.00.30	- - - Beverages, as follows: (a) grape wine as defined in Additional Note 3 to this Chapter, other than goods of 2204, but not containing goods which, if imported separately, would be classified in 2208; (b) grape wine product as defined in Additional Note 4 to this Chapter, other than goods of 2205, but not containing goods which, if imported separately, would be classified in 2207 or 2208; (c) cider or perry as defined in Additional Note 5 to this Chapter; (d) fruit or vegetable wine as defined in Additional Note 6 to this Chapter but not containing goods which, if imported separately, would be classified in 2207 or 2208; (e) mead as defined in Additional Note 7 to this Chapter but not containing goods which, if imported separately, would be classified in 2207 or 2208; (f) sake as defined in Additional Note 8 to this Chapter	Free
2206.00.4	- - - Beverages, containing goods which, if imported separately, would be classified in 2207 or 2208, as follows: (a) grape wine as defined in Additional Note 3 to this Chapter, other than goods of 2204; (b) grape wine product as defined in Additional Note 4 to this Chapter, other than goods of 2205; (c) fruit or vegetable wine as defined in Additional Note 6 to this Chapter; (d) mead as defined in Additional Note 7 to this Chapter:
2206.00.41	- - - - Containing goods which, if imported separately, would be classified in 2207	5% DCS:4% DCT:5%
2206.00.42	- - - - Containing goods which, if imported separately, would be classified in 2208	5% DCS:3%
2206.00.5	- - - Beverages, NSA, containing goods which, if imported separately, would be classified in 2207:
2206.00.51	- - - - Having an alcoholic strength by volume not exceeding 1.15% vol	5% DCS:4% DCT:5%
2206.00.52	- - - - Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	5%, and $66.67/L of alcohol NZ/PG/FI/DC/LDC: $66.67/L of alcohol DCS:4%, and $66.67/L of alcohol DCT:5%, and $66.67/L of alcohol
2206.00.59	- - - - Other	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:4%, and $51.58/L of alcohol DCT:5%, and $51.58/L of alcohol LDC:$57.97/L of alcohol
2206.00.6	- - - Beverages, NSA, containing goods which, if imported separately, would be classified in 2208:
2206.00.61	- - - - Having an alcoholic strength by volume not exceeding 1.15% vol	5% DCS:3%
2206.00.62	- - - - Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	5%, and $66.67/L of alcohol NZ/PG/FI/DC/LDC: $66.67/L of alcohol DCS:3%, and $66.67/L of alcohol
2206.00.69	- - - - Other	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:3%, and $51.58/L of alcohol LDC:$57.97/L of alcohol
2206.00.7	- - - Beer, as defined in Additional Note 9 to this Chapter, other than that of 2203, packaged in an individual container not exceeding 48 L, NSA:
2206.00.71	- - - - Having an alcoholic strength by volume not exceeding 1.15% vol	Free
2206.00.72	- - - - In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol	$8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC: $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2206.00.73	- - - - Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol	$43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC: $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2206.00.76	- - - - In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol	$27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC: $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2206.00.77	- - - - Other, having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol	$50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC: $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2206.00.78	- - - - In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 3.5% vol	$35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC: $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2206.00.79	- - - - Other	$50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC: $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2206.00.8	- - - Beer, as defined in Additional Note 9 to this Chapter, other than that of 2203, packaged in an individual container exceeding 48 L, NSA:
2206.00.81	- - - - Having an alcoholic strength by volume not exceeding 1.15% vol	Free
2206.00.82	- - - - Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol	$5.69/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC: $5.69/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 LDC:$5.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2206.00.83	- - - - Having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol	$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PG:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 LDC:$18.41/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2206.00.89	- - - - Other	$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PG:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 LDC:$24.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2206.00.9	- - - Other:
2206.00.91	- - - - Having an alcoholic strength by volume not exceeding 1.15% vol	Free
2206.00.92	- - - - Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	$66.67/L of alcohol NZ/PG/FI/DC/LDC: $66.67/L of alcohol
2206.00.99	- - - - Other	$51.58/L of alcohol NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol LDC:$57.97/L of alcohol

2207	UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH:
2207.10.00	- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:4%, and $51.58/L of alcohol DCT:5%, and $51.58/L of alcohol LDC:$57.97/L of alcohol
2207.20	- Ethyl alcohol and other spirits, denatured, of any strength:
2207.20.10	- - - Ethanol for use as fuel in an internal combustion engine	5%, and $0.38143/L NZ/PG/FI/DC: $0.38143/L DCS:4%, and $0.38143/L DCT:5%, and $0.38143/L LDC:$0.38143/L
2207.20.90	- - - Other	5% DCS:4% DCT:5%

2208	UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL; SPIRITS, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES:
2208.20	- Spirits obtained by distilling grape wine or grape marc:
2208.20.10	- - - Brandy made wholly from grape wine	5%, and $48.17/L of alcohol NZ:$48.17/L of alcohol PG:$48.17/L of alcohol FI:$48.17/L of alcohol DC:$48.17/L of alcohol DCS:3%, and $48.17/L of alcohol LDC:$54.13/L of alcohol
2208.20.90	- - - Other	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:3%, and $51.58/L of alcohol LDC:$57.97/L of alcohol
2208.30.00	- Whiskies	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:3%, and $51.58/L of alcohol LDC:$57.97/L of alcohol
2208.40.00	- Rum and other spirits obtained by distilling fermented sugar - cane products	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:3%, and $51.58/L of alcohol LDC:$57.97/L of alcohol
2208.50.00	- Gin and Geneva	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:3%, and $51.58/L of alcohol LDC:$57.97/L of alcohol
2208.60.00	- Vodka	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:3%, and $51.58/L of alcohol LDC:$57.97/L of alcohol
2208.70.00	- Liqueurs and cordials	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:3%, and $51.58/L of alcohol LDC:$57.97/L of alcohol
2208.90	- Other:
2208.90.10	- - - Having an alcoholic strength by volume not exceeding 1.15% vol		5% DCS:3%
2208.90.20	- - - Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol		5%, and $66.67/L of alcohol NZ/PG/FI/DC/LDC: $66.67/L of alcohol DCS:3%, and $66.67/L of alcohol
2208.90.90	- - - Other		5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:3%, and $51.58/L of alcohol LDC:$57.97/L of alcohol

2209.00.00

VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID

Free

1. - 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by - products of such processing.

Chapter 24 -- Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

1. - For the purposes of 2306.41.00, "low erucic acid rape or colza seeds" means seeds as defined in Subheading Note 1 to Chapter 12.

2301	FLOURS, MEALS AND PELLETS, OF MEAT OR MEAT OFFAL, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, UNFIT FOR HUMAN CONSUMPTION; GREAVES:
2301.10.00	- Flours, meals and pellets, of meat or meat offal; greaves	Free
2301.20.00	- Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates	Free

2302	BRAN, SHARPS AND OTHER RESIDUES, WHETHER OR NOT IN THE FORM OF PELLETS, DERIVED FROM THE SIFTING, MILLING OR OTHER WORKING OF CEREALS OR OF LEGUMINOUS PLANTS:
2302.10.00	- Of maize (corn)	Free
2302.30.00	- Of wheat	Free
2302.40.00	- Of other cereals	Free
2302.50.00	- Of leguminous plants	Free

2303	RESIDUES OF STARCH MANUFACTURE AND SIMILAR RESIDUES, BEET - PULP, BAGASSE AND OTHER WASTE OF SUGAR MANUFACTURE, BREWING OR DISTILLING DREGS AND WASTE, WHETHER OR NOT IN THE FORM OF PELLETS:
2303.10.00	- Residues of starch manufacture and similar residues	Free
2303.20.00	- Beet - pulp, bagasse and other waste of sugar manufacture	Free
2303.30.00	- Brewing or distilling dregs and waste	Free

2304.00.00

OIL - CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF SOYA - BEAN OIL

Free

2305.00.00

OIL - CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF GROUND - NUT OIL

Free

2306	OIL - CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF VEGETABLE OR MICROBIAL FATS OR OILS, OTHER THAN THOSE OF 2304.00.00 OR 2305.00.00:
2306.10.00	- Of cotton seeds	Free
2306.20.00	- Of linseed	Free
2306.30.00	- Of sunflower seeds	Free
2306.4	- Of rape or colza seeds:
2306.41.00	- - Low erucic acid rape or colza seeds	Free
2306.49.00	- - Other	Free
2306.50.00	- Of coconut or copra	Free
2306.60.00	- Of palm nuts or kernels	Free
2306.90.00	- Other	Free

2307.00.00

WINE LEES; ARGOL

Free

2308.00.00

VEGETABLE MATERIALS AND VEGETABLE WASTE, VEGETABLE RESIDUES AND BY - PRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS, OF A KIND USED IN ANIMAL FEEDING, NOT ELSEWHERE SPECIFIED OR INCLUDED

Free

2309	PREPARATIONS OF A KIND USED IN ANIMAL FEEDING:
2309.10.00	- Dog or cat food, put up for retail sale	Free
2309.90.00	- Other	Free

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

2. - Any products classifiable in 2404 and any other heading of this Chapter are to be classified in 2404.

3. - For the purposes of 2404, "inhalation without combustion" means inhalation through heated delivery or other means, without combustion.

1. - For the purposes of 2403.11.00, "water pipe tobacco" means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco - free products intended for smoking in a water pipe are excluded from this subheading.

Section V -- Mineral products

1. - "Bidis", "beedees", "beedies", or the like, which are made of roughly cut tobacco or from tobacco tailings, stalk or refuse and packaged in stick form, are to be classified in 2402.20.

2. - For the purposes of 2404.11.00, any products containing tobacco and nicotine, or tobacco and other substances, are to be classified in 2404.11.00.

3. - Only goods included in the Australian Register of Therapeutic Goods under the Therapeutic Goods Act 1989 are to be classified in 2404.12.10, 2404.91.10, 2404.92.10 or 2404.99.10.

2401	UNMANUFACTURED TOBACCO; TOBACCO REFUSE:
2401.10.00	- Tobacco, not stemmed/stripped	Applicable rate (see section 19ACA)/kg NZ/PG/FI/DC/ LDC: Applicable rate (see section 19ACA)/kg
2401.20.00	- Tobacco, partly or wholly stemmed/stripped	Applicable rate (see section 19ACA)/kg of tobacco content NZ/PG/FI/DC/ LDC: Applicable rate (see section 19ACA)/kg of tobacco content
2401.30.00	- Tobacco refuse	Applicable rate (see section 19ACA)/kg of tobacco content NZ/PG/FI/DC/ LDC: Applicable rate (see section 19ACA)/kg of tobacco content

2402	CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES:
2402.10	- Cigars, cheroots and cigarillos, containing tobacco:
2402.10.20	- - - Not exceeding in weight 0.8 grams per stick of tobacco content	$0.40197/stick NZ/PG/FI/ DC/LDC: $0.40197/stick
2402.10.80	- - - Other	Applicable rate (see section 19ACA)/kg of tobacco content NZ/PG/FI/DC/ LDC: Applicable rate (see section 19ACA)/kg of tobacco content
2402.20	- Cigarettes containing tobacco:
2402.20.20	- - - Not exceeding in weight 0.8 grams per stick of tobacco content	$0.40197/stick NZ/PG/FI/ DC/LDC: $0.40197/stick
2402.20.80	- - - Other	Applicable rate (see section 19ACA)/kg of tobacco content NZ/PG/FI/DC/ LDC: Applicable rate (see section 19ACA)/kg of tobacco content
2402.90.00	- Other	Free

2403	OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; "HOMOGENISED" OR "RECONSTITUTED" TOBACCO; TOBACCO EXTRACTS AND ESSENCES:
2403.1	- Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
2403.11.00	- - Water pipe tobacco specified in Subheading Note 1 to this Chapter	Applicable rate (see section 19ACA)/kg of tobacco content NZ/PG/FI/DC/ LDC: Applicable rate (see section 19ACA)/kg of tobacco content
2403.19	- - Other:
2403.19.10	- - - In stick form not exceeding in weight 0.8 grams per stick of tobacco content	$0.40197/stick NZ/PG/FI/ DC/LDC: $0.40197/stick
2403.19.90	- - - Other	Applicable rate (see section 19ACA)/kg of tobacco content NZ/PG/FI/DC/ LDC: Applicable rate (see section 19ACA)/kg of tobacco content
2403.9	- Other:
2403.91.00	- - "Homogenised" or "reconstituted" tobacco	Applicable rate (see section 19ACA)/kg of tobacco content NZ/PG/FI/DC/ LDC: Applicable rate (see section 19ACA)/kg of tobacco content
2403.99	- - Other:
2403.99.10	- - - Not containing tobacco	Free
2403.99.80	- - - Other	Applicable rate (see section 19ACA)/kg of tobacco content NZ/PG/FI/DC/ LDC: Applicable rate (see section 19ACA)/kg of tobacco content

2404	PRODUCTS CONTAINING TOBACCO, RECONSTITUTED TOBACCO, NICOTINE, OR TOBACCO OR NICOTINE SUBSTITUTES, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY:
2404.1	- Products intended for inhalation without combustion:
2404.11.00	- - Containing tobacco or reconstituted tobacco	Applicable rate (see section 19ACA)/kg of tobacco content NZ/PG/FI/DC/ LDC: Applicable rate (see section 19ACA)/kg of tobacco content
2404.12	- - Other, containing nicotine:
2404.12.10	- - - Intended to assist tobacco use cessation	Free
2404.12.90	- - - Other	5%
2404.19	- - Other:
2404.19.10	- - - Smoking molasses or shisha not containing tobacco or nicotine	Free
2404.19.90	- - - Other	5%
2404.9	- Other:
2404.91	- - For oral application:
2404.91.10	- - - Intended to assist tobacco use cessation	Free
2404.91.90	- - - Other	5%
2404.92	- - For transdermal application:
2404.92.10	- - - Intended to assist tobacco use cessation	Free
2404.92.90	- - - Other	5%
2404.99	- - Other:
2404.99.10	- - - Intended to assist tobacco use cessation	Free
2404.99.90	- - - Other	5%

Chapter 25 -- Salt; sulphur; earths and stone; plastering materials, lime and cement

Chapter 26 -- Ores, slag and ash

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

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

2. - This Chapter does not cover:

(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (2802.00.00);

(b) Earth colours containing 70% or more by weight of combined iron evaluated as Fe 2 O 3 (2821);

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

(e) Dolomite ramming mix (3816.00.10);

(f) Setts, curbstones or flagstones (6801.00.00); mosaic cubes or the like (6802); roofing, facing or damp course slates (6803.00.00);

(g) Precious or semi - precious stones (7102 or 7103);

(h) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of 3824; optical elements of sodium chloride or of magnesium oxide (9001);

(ij) Billiard chalks (9504); or

(k) Writing or drawing chalks or tailors' chalks (9609).

3. - Any products classifiable in 2517 and any other heading of the Chapter are to be classified in 2517.

4. - 2530 applies, inter alia , to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

2501.00.00

SALT (INCLUDING TABLE SALT AND DENATURED SALT) AND PURE SODIUM CHLORIDE, WHETHER OR NOT IN AQUEOUS SOLUTION OR CONTAINING ADDED ANTI - CAKING OR FREE - FLOWING AGENTS; SEA WATER

Free

2502.00.00

UNROASTED IRON PYRITES

Free

2503.00.00

SULPHUR OF ALL KINDS, OTHER THAN SUBLIMED SULPHUR, PRECIPITATED SULPHUR AND COLLOIDAL SULPHUR

Free

2504	NATURAL GRAPHITE:
2504.10.00	- In powder or in flakes	Free
2504.90.00	- Other	Free

2505	NATURAL SANDS OF ALL KINDS, WHETHER OR NOT COLOURED, OTHER THAN METAL - BEARING SANDS OF CHAPTER 26:
2505.10.00	- Silica sands and quartz sands	Free
2505.90.00	- Other	Free

2506	QUARTZ (OTHER THAN NATURAL SANDS); QUARTZITE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE:
2506.10.00	- Quartz	Free
2506.20.00	- Quartzite	Free

2507.00.00

KAOLIN AND OTHER KAOLINIC CLAYS, WHETHER OR NOT CALCINED

Free

2508	OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS:
2508.10.00	- Bentonite	Free
2508.30.00	- Fire - clay	Free
2508.40.00	- Other clays	Free
2508.50.00	- Andalusite, kyanite and sillimanite	Free
2508.60.00	- Mullite	Free
2508.70.00	- Chamotte or dinas earths	Free

2509.00.00

CHALK

5%
DCS:4%
DCT:5%

2510	NATURAL CALCIUM PHOSPHATES, NATURAL ALUMINIUM CALCIUM PHOSPHATES AND PHOSPHATIC CHALK:
2510.10.00	- Unground	Free
2510.20.00	- Ground	Free

2511	NATURAL BARIUM SULPHATE (BARYTES); NATURAL BARIUM CARBONATE (WITHERITE), WHETHER OR NOT CALCINED, OTHER THAN BARIUM OXIDE OF 2816:
2511.10.00	- Natural barium sulphate (barytes)	Free
2511.20.00	- Natural barium carbonate (witherite)	Free

2512.00.00

SILICEOUS FOSSIL MEALS (FOR EXAMPLE, KIESELGUHR, TRIPOLITE AND DIATOMITE) AND SIMILAR SILICEOUS EARTHS, WHETHER OR NOT CALCINED, OF AN APPARENT SPECIFIC GRAVITY OF 1 OR LESS

Free

2513	PUMICE STONE; EMERY; NATURAL CORUNDUM, NATURAL GARNET AND OTHER NATURAL ABRASIVES, WHETHER OR NOT HEAT - TREATED:
2513.10.00	- Pumice stone	Free
2513.20.00	- Emery, natural corundum, natural garnet and other natural abrasives	Free

2514.00.00

SLATE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE

5%
DCS:4%
DCT:5%

2515	MARBLE, TRAVERTINE, ECAUSSINE AND OTHER CALCAREOUS MONUMENTAL OR BUILDING STONE OF AN APPARENT SPECIFIC GRAVITY OF 2.5 OR MORE, AND ALABASTER, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE:
2515.1	- Marble and travertine:
2515.11.00	- - Crude or roughly trimmed	5% DCS:4% DCT:5%
2515.12.00	- - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	5% DCS:4% DCT:5%
2515.20.00	- Ecaussine and other calcareous monumental or building stone; alabaster	Free

2516	GRANITE, PORPHYRY, BASALT, SANDSTONE AND OTHER MONUMENTAL OR BUILDING STONE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE:
2516.1	- Granite:
2516.11.00	- - Crude or roughly trimmed	Free
2516.12.00	- - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	5% DCS:4% DCT:5%
2516.20	- Sandstone:
2516.20.10	- - - Crude or roughly trimmed	Free
2516.20.20	- - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	5% DCS:4% DCT:5%
2516.90.00	- Other monumental or building stone	Free

2517	PEBBLES, GRAVEL, BROKEN OR CRUSHED STONE, OF A KIND COMMONLY USED FOR CONCRETE AGGREGATES, FOR ROAD METALLING OR FOR RAILWAY OR OTHER BALLAST, SHINGLE AND FLINT, WHETHER OR NOT HEAT - TREATED; MACADAM OF SLAG, DROSS OR SIMILAR INDUSTRIAL WASTE, WHETHER OR NOT INCORPORATING THE MATERIALS CITED IN THE FIRST PART OF THE HEADING; TARRED MACADAM; GRANULES, CHIPPINGS AND POWDER, OF STONES OF 2515 OR 2516, WHETHER OR NOT HEAT - TREATED:
2517.10.00	- Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat - treated	Free
2517.20.00	- Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in 2517.10.00	Free
2517.30.00	- Tarred macadam	Free
2517.4	- Granules, chippings and powder, of stones of 2515 or 2516, whether or not heat - treated:
2517.41.00	- - Of marble	Free
2517.49.00	- - Other	Free

2518	DOLOMITE, WHETHER OR NOT CALCINED OR SINTERED, INCLUDING DOLOMITE ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE:
2518.10.00	- Dolomite, not calcined or sintered	Free
2518.20.00	- Calcined or sintered dolomite	Free

2519	NATURAL MAGNESIUM CARBONATE (MAGNESITE); FUSED MAGNESIA; DEAD - BURNED (SINTERED) MAGNESIA, WHETHER OR NOT CONTAINING SMALL QUANTITIES OF OTHER OXIDES ADDED BEFORE SINTERING; OTHER MAGNESIUM OXIDE, WHETHER OR NOT PURE:
2519.10.00	- Natural magnesium carbonate (magnesite)	Free
2519.90.00	- Other	Free

2520	GYPSUM; ANHYDRITE; PLASTERS (CONSISTING OF CALCINED GYPSUM OR CALCIUM SULPHATE) WHETHER OR NOT COLOURED, WITH OR WITHOUT SMALL QUANTITIES OF ACCELERATORS OR RETARDERS:
2520.10.00	- Gypsum; anhydrite	Free
2520.20.00	- Plasters	Free

2521.00.00

LIMESTONE FLUX; LIMESTONE AND OTHER CALCAREOUS STONE, OF A KIND USED FOR THE MANUFACTURE OF LIME OR CEMENT

Free

2522	QUICKLIME, SLAKED LIME AND HYDRAULIC LIME, OTHER THAN CALCIUM OXIDE AND HYDROXIDE OF 2825:
2522.10.00	- Quicklime	Free
2522.20.00	- Slaked lime	Free
2522.30.00	- Hydraulic lime	Free

2523	PORTLAND CEMENT, ALUMINOUS CEMENT, SLAG CEMENT, SUPERSULPHATE CEMENT AND SIMILAR HYDRAULIC CEMENTS, WHETHER OR NOT COLOURED OR IN THE FORM OF CLINKERS:
2523.10.00	- Cement clinkers	Free
2523.2	- Portland cement:
2523.21.00	- - White cement, whether or not artificially coloured	Free
2523.29.00	- - Other	Free
2523.30.00	- Aluminous cement	5% DCS:4% DCT:5%
2523.90.00	- Other hydraulic cements	5% DCS:4% DCT:5%

2524	ASBESTOS:
2524.10.00	- Crocidolite	Free
2524.90.00	- Other	Free

2525	MICA, INCLUDING SPLITTINGS; MICA WASTE:
2525.10.00	- Crude mica and mica rifted into sheets or splittings	5% DCS:4% DCT:5%
2525.20.00	- Mica powder	Free
2525.30.00	- Mica waste	Free

2526	NATURAL STEATITE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE; TALC:
2526.10.00	- Not crushed, not powdered	5% DCS:4% DCT:5%
2526.20.00	- Crushed or powdered	5% DCS:4% DCT:5%

2528.00.00

NATURAL BORATES AND CONCENTRATES THEREOF (WHETHER OR NOT CALCINED), BUT NOT INCLUDING BORATES SEPARATED FROM NATURAL BRINE; NATURAL BORIC ACID CONTAINING NOT MORE THAN 85% OF H 3 BO 3 CALCULATED ON THE DRY WEIGHT

Free

2529	FELDSPAR; LEUCITE; NEPHELINE AND NEPHELINE SYENITE; FLUORSPAR:
2529.10.00	- Feldspar	Free
2529.2	- Fluorspar:
2529.21.00	- - Containing by weight 97% or less of calcium fluoride	Free
2529.22.00	- - Containing by weight more than 97% of calcium fluoride	Free
2529.30.00	- Leucite; nepheline and nepheline syenite	Free

2530	MINERAL SUBSTANCES NOT ELSEWHERE SPECIFIED OR INCLUDED:
2530.10.00	- Vermiculite, perlite and chlorites, unexpanded	Free
2530.20.00	- Kieserite, epsomite (natural magnesium sulphates)	Free
2530.90.00	- Other	Free

1. - This Chapter does not cover:

(a) Slag or similar industrial waste prepared as macadam (2517);

(b) Natural magnesium carbonate (magnesite), whether or not calcined (2519);

(d) Basic slag of Chapter 31;

(e) Slag wool, rock wool or similar mineral wools (6806);

(f) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (7112 or 8549); or

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

2. - For the purposes of 2601 to 2617, "ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of 2844 or of the metals of Section XIV or XV, even if they are intended for non - metallurgical purposes. 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3. - 2620 applies only to:

(a) Slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (2621); and

(b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

Chapter 27 -- Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

1. - For the purposes of 2620.21.00, "leaded gasoline sludges and leaded anti - knock compound sludges" means sludges obtained from storage tanks of leaded gasoline and leaded anti - knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.

2. - Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in 2620.60.00.

2601	IRON ORES AND CONCENTRATES, INCLUDING ROASTED IRON PYRITES:
2601.1	- Iron ores and concentrates, other than roasted iron pyrites:
2601.11.00	- - Non - agglomerated	Free
2601.12.00	- - Agglomerated	Free
2601.20.00	- Roasted iron pyrites	Free

2602.00.00

MANGANESE ORES AND CONCENTRATES, INCLUDING FERRUGINOUS MANGANESE ORES AND CONCENTRATES WITH A MANGANESE CONTENT OF 20% OR MORE, CALCULATED ON THE DRY WEIGHT

Free

2603.00.00

COPPER ORES AND CONCENTRATES

Free

2604.00.00

NICKEL ORES AND CONCENTRATES

Free

2605.00.00

COBALT ORES AND CONCENTRATES

Free

2606.00.00

ALUMINIUM ORES AND CONCENTRATES

Free

2607.00.00

LEAD ORES AND CONCENTRATES

Free

2608.00.00

ZINC ORES AND CONCENTRATES

Free

2609.00.00

TIN ORES AND CONCENTRATES

Free

2610.00.00

CHROMIUM ORES AND CONCENTRATES

Free

2611.00.00

TUNGSTEN ORES AND CONCENTRATES

Free

2612	URANIUM OR THORIUM ORES AND CONCENTRATES:
2612.10.00	- Uranium ores and concentrates	Free
2612.20.00	- Thorium ores and concentrates	Free

2613	MOLYBDENUM ORES AND CONCENTRATES:
2613.10.00	- Roasted	Free
2613.90.00	- Other	Free

2614.00.00

TITANIUM ORES AND CONCENTRATES

Free

2615	NIOBIUM, TANTALUM, VANADIUM OR ZIRCONIUM ORES AND CONCENTRATES:
2615.10.00	- Zirconium ores and concentrates	Free
2615.90.00	- Other	Free

2616	PRECIOUS METAL ORES AND CONCENTRATES:
2616.10.00	- Silver ores and concentrates	Free
2616.90.00	- Other	Free

2617	OTHER ORES AND CONCENTRATES:
2617.10.00	- Antimony ores and concentrates	Free
2617.90.00	- Other	Free

2618.00.00

GRANULATED SLAG (SLAG SAND) FROM THE MANUFACTURE OF IRON OR STEEL

Free

2619.00.00

SLAG, DROSS (OTHER THAN GRANULATED SLAG), SCALINGS AND OTHER WASTE FROM THE MANUFACTURE OF IRON OR STEEL

Free

2620	SLAG, ASH AND RESIDUES (OTHER THAN FROM THE MANUFACTURE OF IRON OR STEEL) CONTAINING METALS, ARSENIC OR THEIR COMPOUNDS:
2620.1	- Containing mainly zinc:
2620.11.00	- - Hard zinc spelter	Free
2620.19.00	- - Other	Free
2620.2	- Containing mainly lead:
2620.21.00	- - Leaded gasoline sludges and leaded anti - knock compound sludges	Free
2620.29.00	- - Other	Free
2620.30.00	- Containing mainly copper	Free
2620.40.00	- Containing mainly aluminium	Free
2620.60.00	- Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds	Free
2620.9	- Other:
2620.91.00	- - Containing antimony, beryllium, cadmium, chromium or their mixtures	Free
2620.99.00	- - Other	Free

2621	OTHER SLAG AND ASH, INCLUDING SEAWEED ASH (KELP); ASH AND RESIDUES FROM THE INCINERATION OF MUNICIPAL WASTE:
2621.10.00	- Ash and residues from the incineration of municipal waste	Free
2621.90.00	- Other	Free

1. - This Chapter does not cover:

(a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in 2711;

(b) Medicaments of 3003 or 3004; or

2. - References in 2710 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non - aromatic constituents exceeds that of the aromatic constituents.

However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300 Â°C, after conversion to 101.3 kPa when a reduced - pressure distillation method is used (Chapter 39).

3. - For the purposes of 2710, "waste oils" means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:

(a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

1. - For the purposes of 2701.11.00, "anthracite" means coal having a volatile matter limit (on a dry, mineral - matter - free basis) not exceeding 14%.

2. - For the purposes of 2701.12.00, "bituminous coal" means coal having a volatile matter limit (on a dry, mineral - matter - free basis) exceeding 14% and a calorific value limit (on a moist, mineral - matter - free basis) equal to or greater than 5 833 kcal/kg.

3. - For the purposes of 2707.10.00, 2707.20.00, 2707.30.00 and 2707.40.00, "benzol (benzene)", "toluol (toluene)", "xylol (xylenes)" and "naphthalene" apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively.

4. - For the purposes of 2710.12, "light oils and preparations" are those of which 90% or more by volume (including losses) distil at 210 ÂºC according to the ISO 3405 method (equivalent to the ASTM D 86 method).

5. - For the purposes of the subheadings of 2710, "biodiesel" means mono - alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.