RESTRICTED  WORLD TRADE ORGANIZATION  
ORGANISATION MONDIALE DU COMMERCE  
ORGANIZACIÓN MUNDIAL DEL COMERCIO  WT/ACC/SPEC/GEO/8 
21 May 1999 
 (99-2073) 
Working Party on the  
Accession of Georgia Original:   English/ 
 anglais/  inglés 
 
   
WORKING PARTY ON THE ACCESSION OF GEORGIA 
 
Preliminary List
 
   The Permanent Mission of the Republic of Georgia has submitted the following preliminary 
list of concessions in goods on a provisional basis.
1 
 
 
Groupe de travail de l'accession 
de la Géorgie  
  
 
GROUPE DE TRAVAIL DE L'ACCESSION DE LA GÉORGIE 
 
Liste préliminaire
 
 
  La Mission permanente de la République de Géorgie a communiqué au Secrétariat la liste 
préliminaire de concessions concernant les marc handises, reproduite ci-après, à titre provisoire.
1 
 
 
Grupo de Trabajo sobre 
la Adhesión de Georgia    
GRUPO DE TRABAJO SOBRE LA ADHESIÓN DE GEORGIA 
 
Lista preliminar
 
  
 La Misión Permanente de la República de Georgi a ha presentado, a título preliminar, la lista 
adjunta de concesiones en materia de mercancías.
1 
 
                                                      
1 In English only./En anglais seulement./En inglés solamente.   WT/ACC/SPEC/GEO/8
 Page 3Georgia shall maintain its applied rates, including other duties and charges:          
 
- For HS 1205 (rape or colza (canola) seeds,  whether or not broken) at a level not higher than that for HS 1201 (soya beans, wh ether or not broken);       
- For HS 1514 (rape or colza (c anola) oils and its fractions, whether or not refined, but not chemically modified) at a level n ot higher than that for  HS 1507 (soya-bean 
oils and its fractions, whether or not refined, but not chemically modified);          
- For HS 2306.40 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extrac tion of rape or colza (canola) oil) at a level 
not high than that for HS 2304 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting f rom the extraction of soya-bean oil). 
 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
1 2 3 4 5 6 7 8 9 10 
0101 Live horses, asses, mules and hinnies.       
01011 -Horses:       
010111 Pure-bred breeding animals 12 12     
010119 --Other: 12 12     
010120 -Asses, mules and hinnies: 12 12     
0102 Live bovine animals:       
010210 Pure-bred breeding animals 12 12   CAN;USA  
010290 -Other: 12 12     
0103 Live swine:       
010310 -Pure-bred breeding animals 12 12     
01039 -Other:       
010391 --Weighing less than 50 kg: 12 12     
010392 --Weighing 50 kg or more: 12 12     
0104 Live sheep and goats:       
010410 -Sheep: 12 12     
010420 -Goats: 12 12     
0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, 
geese, turkeys and guinea fowls:       
01051 -Weighing not more than 185 g:       
010511 --Fowls of the species Gallus domesticus 12 12     
010512 --Turkeys 12 12     
010519 --Other: 12 12     
01059 -Other:       
010592 --Fowls of the species Gallus domestic us weighing not more than 2000g 12 12     
010593 --Fowls of the species Gallus domest icus weighing more than 2000g 12 12     
010599 --Other: 12 12     
0106 Other live animals.       
010600 Other live animals. 12 12     
0201 Meat of bovine animals, fresh or chilled.       
020110 -Carcasses and half-carcasses 12 12   AU  
020120 -Other cuts with bone in 12 12   AU   WT/ACC/SPEC/GEO/8 
Page 4 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
020130 -Boneless 12 12   AU  
0202 Meat of bovine animals, frozen:       
020210 -Carcases and half-carcases 12 12   AU;CAN  
020220 -Other cuts with bone in: 12 12   AU;CAN  
020230 -Boneless: 12 12   AU;CAN  
0203 Meat of swine, fresh, ch illed or frozen:       
02031 -Fresh or chilled:       
020311 --Carcases and half-carcases: 12 12   CAN;USA  
020312 --Hams, shoulders and cuts thereof, with bone in: 12 12   CAN;USA  
020319 --Other: 12 12   CAN;USA  
02032 -Frozen:       
020321 --Carcases and half-carcases: 12 12   CAN;USA  
020322 --Hams, shoulders and cuts thereof, with bone in: 12 10 *  CAN;USA  
020329 --Other: 12 12   CAN;USA  
0204 Meat of sheep or goats, fres h, chilled or frozen.       
020410 -Carcasses and half- carcasses of lamb, fresh or chilled 12 12   AU  
02042 -Other meat of sheep, fresh or chilled:       
020421 --Carcasses and half-carcasses 12 12   AU  
020422 --Other cuts with bone in 12 12   AU  
020423 --Boneless 12 12   AU  
020430 -Carcasses and half-carcasses of lamb, frozen 12 12   AU  
02044 -Other meat of sheep, frozen:       
020441 --Carcasses and half-carcasses 12 12   AU  
020442 --Other cuts with bone in 12 12   AU  
020443 --Boneless 12 12   AU  
020450 -Meat of goats 12 12     
0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.       
020500 -Meat of horses, asses, mules or hinnies, fresh, chilled or frozen 12 12     
0206 Edible offal of bovine animals, swine,  sheep, goats, horses, asses, mules or 
hinnies, fresh, chilled or frozen.       
020610 -Of bovine animals, fresh or chilled 12 12   CAN;USA  
02062 -Of bovine animals, frozen:       
020621 --Tongues 12 12   AU;CAN;USA  
020622 --Livers 12 12   AU;CAN;USA  
020629 --Other 12 12   AU;CAN;USA  
020630 -Of swine, fresh or chilled 12 12   CAN;USA  
02064 -Of swine, frozen:       
020641 --Livers 12 12   CAN  
020649 --Other 12 12   CAN  
020680 -Other, fresh or chilled 12 12   CAN  
020690 -Other, frozen 12 12   AU;CAN    WT/ACC/SPEC/GEO/8
 Page 5HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
0207 Meat and edible offal, of the poultr y of heading No. 01.05, fresh, chilled or 
frozen.       
02071 -Of fowls of the species Gallus domesticus:       
020711 --Not cut in pieces, fresh or chilled 12 12     
020712 --Not cut in pieces, frozen 12 12   CZ;SK  
020713 --Cuts and offal, fres h or chilled 12 12     
020714 --Cuts and offal, frozen 12 12   USA  
02072 -Of turkeys:       
020724 --Not cut in pieces, fresh or chilled 12 12     
020725 --Not cut in pieces, frozen 12 12     
020726 --Cuts and offal, fres h or chilled 12 12     
020727 --Cuts and offal, frozen 12 12   USA  
02073 -Of ducks, geese or guinea fowls:       
020732 --Not cut in pieces, fresh or chilled 12 12     
020733 --Not cut in pieces, frozen 12 12     
020734 --Fatty livers, fresh or chilled 12 12     
020735 --Other, fresh or chilled 12 12     
020736 --Other, frozen 12 12     
0208 Other meat and edible meat offal, fresh, chilled or frozen.       
020810 -Of rabbits or hares 12 12     
020820 -Frogs' legs 12 12     
020890 -Other 12 12     
0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, 
fresh, chilled, frozen, salted, in brine, dried or smoked.       
020900 -Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, 
fresh, chilled, frozen, salted,  in brine, dried or smoked 12 12     
0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and 
meals of meat or meat offal.       
02101 -Meat of swine:       
021011 --Hams, shoulders and cuts thereof, with bone in 12 12     
021012 --Bellies (streaky) and cuts thereof 12 12   USA  
021019 --Other 12 12     
021020 -Meat of bovine animals 12 12   USA  
021090 -Other, including edible flours and meal s of meat or meat offal 12 12     
0301 Live fish.       
030110 -Ornamental fish: 12 0 *  USA  
03019 -Other live fish:       
030191 --Trout (Salmo trutta, Oncorhyn chus mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus  gilae, Oncorhyn chus apache and 
Oncorhynchus chrysogaster) 12 12   USA  
030192 --Eels (Anguilla spp.) 12 0 *  USA  
030193 --Carp 12 12   USA   WT/ACC/SPEC/GEO/8 
Page 6 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
030199 --Other 12 0 *  USA  
0302 Fish, fresh or chilled, excluding fish fille ts and other fish meat of heading No. 
03.04.       
03021 -Salmonidae, excluding livers and roes:       
030211 --Trout (Salmo trutta, Oncorhyn chus mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus  gilae, Oncorhyn chus apache and 
Oncorhynchus chrysogaster) 12 0 *  USA  
030212 --Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, 
Oncorhynchus keta, Oncorhynchus ts chawytscha, Oncorhynchus kisutch, 
Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo 
salar) and Danube sa lmon (Hucho hucho) 12 0 *  USA  
030219 --Other 12 0 *  USA  
03022 -Flat fish (Pleuronectidae, Bothidae,  Cynoglossidae, Soleidae, Scophthalmidae 
and Citharidae), excluding livers and roes:       
030221 --Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, 
Hippoglossus stenolepis) 12 0 *  USA  
030222 --Plaice (Pleuronectes platessa) 12 0 *  USA  
030223 --Sole (Solea spp.) 12 0 *  USA  
030229 --Other 12 0 *  USA  
03023 -Tunas (of the genus Thunnus) skipj ack or stripe-bellied bonito (Euthynnus 
(Katsuwonus) pelamis), excluding livers and roes:       
030231 --Albacore or longfinned tunas (Thunnus alalunga) 12 0 *  USA  
030232 --Yellowfin tunas (Thunnus albacares) 12 0 *  USA  
030233 --Skipjack or stripe-bellied bonito 12 0 *  USA  
030239 --Other 12 0 *  USA  
030240 -Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes 12 0 *  USA  
030250 -Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers 
and roes 12 0 *  USA  
03026 -Other fish, excluding livers and roes:       
030261 --Sardines (Sardina pilcha rdus, Sardinops spp.), sardinella (Sardinella spp.), 
brisling or sprats (Sprattus sprattus) 12 0 *  USA  
030262 --Haddock (Melanogrammus aeglefinus) 12 0 *  USA  
030263 --Coalfish (Pollachius virens) 12 0 *  USA  
030264 --Mackerel (Scomber scombrus, Scomber aust ralasicus, Scomber japonicus) 12 0 *  USA  
030265 --Dogfish and other sharks 12 0 *  USA  
030266 --Eels (Anguilla spp.) 12 0 *  USA  
030269 --Other 12 12   USA  
030270 -Livers and roes 12 0 *  USA  
0303 Fish, frozen, excluding fish fillets and other fish meat of heading No. 03.04.        
030310 -Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, 
Oncorhynchus keta, Oncorhynchus ts chawytscha, Oncorhynchus kisutch, 
Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes 12 0 *  USA,CAN    WT/ACC/SPEC/GEO/8
 Page 7HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
03032 -Other salmonidae, excluding livers and roes:       
030321 --Trout (Salmo trutta, Oncorhyn chus mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus  gilae, Oncorhyn chus apache and 
Oncorhynchus chrysogaster) 12 0 *  USA  
030322 --Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 12 0 *  USA  
030329 --Other 12 0 *  USA  
03033 -Flat fish (Pleuronectidae, Bothidae,  Cynoglossidae, Soleidae, Scophthalmidae 
and Citharidae), excluding livers and roes:       
030331 --Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, 
Hippoglossus stenolepis) 12 0 *  USA  
030332 --Plaice (Pleuronectes platessa) 12 0 *  USA  
030333 --Sole (Solea spp.) 12 0 *  USA  
030339 --Other 12 0 *  USA  
03034 -Tunas (of the genus Thunnus), skipj ack or stripe-bellied bonito (Euthynnus 
(Katsuwonus) pelamis), excluding livers and roes:       
030341 --Albacore or longfinned tunas (Thunnus alalunga) 12 0 *  USA  
030342 --Yellowfin tunas (Thunnus albacares) 12 0 *  USA  
030343 --Skipjack or stripe-bellied bonito 12 0 *  USA  
030349 --Other 12 0 *  USA  
030350 -Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes 12 0 *  CAN;USA  
030360 -Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers 
and roes 12 0 *  USA  
03037 -Other fish, excluding livers and roes:       
030371 --Sardines (Sardina pilcha rdus, Sardinops spp.), sardinella (Sardinella spp.), 
brisling or sprats (Sprattus sprattus) 12 0 *  USA  
030372 --Haddock (Melanogrammus aeglefinus) 12 0 *  USA  
030373 --Coalfish (Pollachius virens) 12 0 *  USA  
030374 --Mackerel (Scomber scombrus, Scomber aust ralasicus, Scomber japonicus) 12 0 *  USA  
030375 --Dogfish and other sharks 12 0 *  USA  
030376 --Eels (Anguilla spp.) 12 0 *  USA  
030377 --Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) 12 0 *  USA  
030378 --Hake (Merluccius spp., Urophycis spp.) 12 0 *  USA  
030379 --Other 12 0 *  CAN;USA  
030380 -Livers and roes 12 0 *  USA  
0304 Fish fillets and other fish meat (whe ther or not minced), fresh, chilled or 
frozen.       
030410 -Fresh or chilled 12 0 *  USA  
030420 -Frozen fillets 12 0 *  USA  
030490 -Other 12 0 *  USA  
0305 Fish, dried, salted or in brine; smoked  fish, whether or not cooked before or 
during the smoking process; flours, meal s and pellets of fish, fit for human 
consumption.        WT/ACC/SPEC/GEO/8 
Page 8 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
030510 -Flours, meals and pellets of fish, fit for human consumption 12 0 *  USA  
030520 -Livers and roes, dried, smoked, salted or in brine 12 0 *  USA  
030530 -Fish fillets, dried, salted or in  brine, but not smoked 12 0 *  USA  
03054 -Smoked fish, including fillets:       
030541 --Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, 
Oncorhynchus keta, Oncorhynchus ts chawytscha, Oncorhynchus kisutch, 
Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo 
salar) and Danube sa lmon (Hucho hucho) 12 0 *  USA, CAN  
030542 --Herrings (Clupea harengus, Clupea pallasii) 12 0 *  USA  
030549 --Other 12 0 *  USA  
03055 -Dried fish, whether or not salted but not smoked:       
030551 --Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 12 0 *  USA  
030559 --Other 12 0 *  USA  
03056 -Fish, salted but not dried or sm oked and fish in brine:       
030561 --Herrings (Clupea harengus, Clupea pallasii) 12 0 *  USA  
030562 --Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 12 0 *  USA  
030563 --Anchovies (Engraulis spp.) 12 0 *  USA  
030569 --Other 12 0 *  USA  
0306 Crustaceans, whether in shell or not, live,  fresh, chilled, fro zen, dried, salted or 
in brine; crustaceans, in shell, cooke d by steaming or by boiling in water, 
whether or not chilled, frozen, dried, salted or in brine; flours, meals and 
pellets of crustaceans, fit for human consumption.       
03061 -Frozen:       
030611 --Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus 
spp.) 12 0 *  MX;USA  
030612 --Lobsters (Homarus spp.) 12 0 *  MX;CAN;USA  
030613 --Shrimps and prawns 12 0 *  MX;USA  
030614 --Crabs 12 0 *  MX;USA  
030619 --Other, including flours, meals and pellets of crustaceans, fit for human 
consumption 12 0 *  USA  
03062 -Not frozen:       
030621 --Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus 
spp.) 12 0 *  MX;USA  
030622 --Lobsters (Homarus spp.) 12 0 *  MX;USA  
030623 --Shrimps and prawns 12 0 *  MX;USA  
030624 --Crabs 12 0 *  USA  
030629 --Other, including flours, meals and pellets of crustaceans, fit for human 
consumption 12 0 *  USA  
0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in 
brine; aquatic invertebrates other than  crustaceans and molluscs, live, fresh, 
chilled, frozen, dried, salte d or in brine; flours, meals and pellets of aquatic 
invertebrates other than crustaceans, fit for human consumption.         WT/ACC/SPEC/GEO/8
 Page 9HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
030710 -Oysters 12 0 *  MX;USA  
03072 -Scallops, including queen scallops, of the genera Pecten, Chlamys or 
Placopecten:       
030721 --Live, fresh or chilled 12 0 *  MX;USA  
030729 --Other 12 0 *  USA  
03073 -Mussels (Mytilus spp., Perna spp.):       
030731 --Live, fresh or chilled 12 0 *  USA  
030739 --Other 12 0 *  USA  
03074 -Cuttle fish (Sepia officinalis, Ross ia macrosoma, Sepiola spp.) and squid 
(Ommastrephes spp., Loligo spp., Noto todarus spp., Sepioteuthis spp.):       
030741 --Live, fresh or chilled 12 0 *  MX;USA  
030749 --Other 12 0 *  MX;USA  
03075 -Octopus (Octopus spp.):       
030751 --Live, fresh or chilled 12 0 *  MX;USA  
030759 --Other 12 0 *  USA  
030760 -Snails, other than sea snails 12 0 *  MX;USA  
03079 -Other, including flours, meals and pelle ts of aquatic invertebrates other than 
crustaceans, fit for human consumption:       
030791 --Live, fresh or chilled 12 0 *  MX;USA  
030799 --Other 12 0 *  USA  
0401 Milk and cream, not concentrated nor containing adde d sugar or other 
sweetening matter.       
040110 -Of a fat content, by weight, not exceeding 1 % 12 12   AU  
040120 -Of a fat content, by weight, exceeding 1 % but not exceeding 6 % 12 12   AU  
040130 -Of a fat content, by weight, exceeding 6 % 12 12   AU  
0402 Milk and cream, concentrated or co ntaining added sugar or other sweetening 
matter:       
040210 -In powder, granules or other solid fo rms, of a fat content, by weight, not 
exceeding 1,5 %: 12 12   AU;CZ;SK  
04022 -In powder, granules or other solid forms, of a fat content, by weight, 
exceeding 1.5 %:       
040221 --Not containing added sugar or other sweetening matter: 12 12   AU;CAN  
040229 --Other: 12 12   AU  
04029 -Other:       
040291 --Not containing added sugar or other sweetening matter: 12 12   AU;CAN  
040299 --Other: 12 12     
0403 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or 
acidified milk and cream, whether or not concentrated or containing added 
sugar or other sweetening matter or flavour ed or containing added fruit, nuts or 
cocoa:       
040310 -Yogurt: 25 25     
040390 -Other:        WT/ACC/SPEC/GEO/8 
Page 10 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
04039011 -----Not exceeding 1,5 % 25 20 *   
04039013 -----Exceeding 1,5 % but not exceeding 27 % 25 20 *   
04039019 -----Exceeding 27 % 25 20 *   
 ----Other, of a fat content, by weight:      
04039031 -----Not exceeding 1,5 % 25 20 *   
04039033 -----Exceeding 1,5 % but not exceeding 27 % 25 20 *   
04039039 -----Exceeding 27 % 25 20 *   
 ---Other:      
 ----Not containing added sugar or other sweetening matter, of a fat content, by 
weight:      
04039051 -----Not exceeding 3 % 25 20 *   
04039053 -----Exceeding 3 % but not exceeding 6 % 25 20 *   
04039059 -----Exceeding 6 % 25 20 *   
 ----Other, of a fat content, by weight:      
04039061 -----Not exceeding 3 % 25 20 *   
04039063 -----Exceeding 3 % but not exceeding 6 % 25 20 *   
04039069 -----Exceeding 6 % 25 20 *   
 -Flavoured or containing added fruit, nuts or cocoa:      
 ---In powder, granules or other solid forms,  of a milkfat content by weight:      
04039071 ----Not exceeding 1,5 % 25 20 *   
04039073 ----Exceeding 1,5 % but not exceeding 27 % 25 20 *   
04039079 ----Exceeding 27 % 25 20 *   
 ---Other, of a milkfat content, by weight:      
04039091 ----Not exceeding 3 % 25 20 *   
04039093 ----Exceeding 3 % but not exceeding 6 % 25 20 *   
04039099 ----Exceeding 6 % 25 25    
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 sweet ening matter, not elsewhere specified 
or included.       
040410 -Whey and modified whey, whether or  not concentrated or containing added 
sugar or other sweetening matter 12 12   AU;CAN  
040490 -Other 12 12   AU  
0405 Butter and other fats and oils derived from milk; dairy spreads:       
040510 -Butter: 12 10 *  AU;CAN;CZ;SK  
040520 -Dairy spreads: 12 12   AU;CAN  
040590 -Other: 12 12   AU;CAN  
0406 Cheese and curd:       
040610 -Fresh (unripened or uncured) cheese, including whey cheese, and curd: 12 12   AU;SWZ  
040620 -Grated or powdered cheese, of all kinds: 12 5 *  AU;SWZ  
040630 -Processed cheese, not grated or powdered: 12 5 *  AU;SWZ;USA  
040640 -Blue-veined cheese 12 12   SWZ    WT/ACC/SPEC/GEO/8
 Page 11HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
040690 -Other cheese:     AU;SWZ;CAN  
04069011 For processing  12 8 *    
 --Other:       
4069014 ---Emmental, Gruyere, Sbrinz, Be rgkaese and Appenzell: 12 8 *    
 Of a minimum fat content of 45 % by wei ght in the dry matter, matured for at 
least three months:       
 Whole cheeses with a free-at-frontier price, per 100 kg net weight exceeding 
399,14ECU, but not exceeding 426,78ECU;       
 Pieces packed in vacuum or inert gas, with rind on at least one side, of a net 
weight of 1 kg and more, but less than 5 kg and with a free-at-frontier price exceeding 426,78ECU, but not exceedi ng 454,43ECU per 100 kg net weight       
 Whole cheeses with a free-at-frontier price, per 100 kg net weight exceeding 
426,78ECU;       
 Pieces packed in vacuum or inert gas, with rind on at least one side, of a net 
weight of 1 kg and more and with  a free-at-frontier price exceeding 
454,43ECU per 100 kg net weight;       
 Other pieces packed in vacu um or inert gas, of a net weight of less than 450 
gram and with a free-at-frontier pr ice exceeding 493,12ECU 100 kg net weight      
 -----Other       
 ----Other       
04069016 ---Fromage fribourgeois,  Vacherin Mont d'Or and Tete de Moine 12 8 *    
04069019 ---Glarus herb cheese (known as Scha bziger) made from skimmed milk and 
mixed with finely ground herbs 12 8 *    
04069021 ---Cheddar 12 8 *    
04069032 ---Edam, Tilsit, Butterkaese, Kashka val, Feta, Kefalo-Tyri, Finlandia, 
Jarlsberg 12 8 *    
 ---Other:       
04069050 ----Cheese of sheep's milk or buffalo mi lk in containers containing brine, or in 
sheep or goatskin bottles 12 12     
 ----Other:       
 -----Of a fat content, by weight, not exceeding 40 % and a water content 
calculated, by weight, of the non-fatty matter:       
04069065 ------Not exceeding 47 % 12 8 *    
04069086 ------Exceeding 47 % but not exceeding 72 % 12 8 *    
04069092 ------Exceeding 72 % 12 8 *    
04069098 -----Other 12 8 *    
0407 Birds' eggs, in shell, fresh, preserved or cooked.       
040700 -Birds' eggs, in shell, fresh, preserved or cooked 12 12   CAN  
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.       
04081 -Egg yolks:        WT/ACC/SPEC/GEO/8 
Page 12 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
040811 --Dried 12 12     
040819 --Other 12 12     
04089 -Other:       
040891 --Dried 12 12     
040899 --Other 12 12     
0409 Natural honey.       
040900 -Natural honey 12 12   MX  
0410 Edible products of animal origin, not el sewhere specified or included.       
041000 -Edible products of animal origin, not elsewhere specified or included 12 12     
0501 Human hair, unworked, whether or not  washed or scoured; waste of human 
hair.       
050100 -Human hair, unworked, whether or not washed or scoured; waste of human 
hair 12 12     
0502 Pigs', hogs' or boars' bristles and hair ; badger hair and othe r brush making hair; 
waste of such bristles or hair.       
050210 -Pigs', hogs' or boars' bristles and hair and waste thereof 12 12     
050290 -Other 12 12     
0503 Horsehair and horsehair waste, whether or  not put up as a layer with or without 
supporting material.       
050300 -Horsehair and horsehair waste, whet her or not put up as a layer with or 
without supporting material 12 12     
0504 Guts, bladders and stomachs of animal s (other than fish), whole and pieces 
thereof, fresh, chilled, frozen, sa lted, in brine, dried or smoked.       
050400 Guts, bladders and stomachs of animal s (other than fish), whole and pieces 
thereof, fresh, chilled, frozen, sa lted, in brine, dried or smoked. 12 12   USA  
0505 Skins and other parts of birds, with th eir feathers or down, feathers and parts 
of feathers (whether or not with trim med edges) and down, not further worked 
than cleaned, disinfected or treated for preservation; powder and waste of 
feathers or parts of feathers.       
050510 -Feathers of a kind used for stuffing; down 12 12     
050590 -Other 12 12     
0506 Bones and horn-cores, unworked, defatte d, simply prepared (but not cut to 
shape), treated with acid or degelatinis ed; powder and waste of these products.       
050610 -Ossein and bones treated with acid 12 12     
050690 -Other 12 12     
0507 Ivory, tortoise-shell, whalebone a nd whalebone hair, horns, antlers, hooves, 
nails, claws and beaks, unworked or simp ly prepared but not cut to shape; 
powder and waste of these products.       
050710 -Ivory; ivory powder and waste 12 12     
050790 -Other 12 12       WT/ACC/SPEC/GEO/8
 Page 13HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
0508 Coral and similar materials, unworked or simply prepared but not otherwise 
worked; shells of molluscs, crus taceans or echinoderms and cuttle-bone, 
unworked or simply prepared but not cu t to shape, powder and waste thereof.       
050800 -Coral and similar materials, unworke d or simply prepared but not otherwise 
worked; shells of molluscs, crus taceans or echinoderms and cuttle-bone, 
unworked or simply prepared but not cu t to shape, powder and waste thereof 12 0 *  USA  
0509 Natural sponges of animal origin.       
050900 -Natural sponges of animal origin 12 0 *  USA  
0510 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.       
051000 -Ambergris, castoreum, civet and mu sk; cantharides; bile, whether or not 
dried; glands and other animal pr oducts used in the preparation of 
pharmaceutical products, fresh, chilled, frozen or otherwise provisionally 
preserved 12 12     
0511 Animal products not elsewhere specified or included; dead animals of Chapter 
1 or 3, unfit for human consumption.       
051110 -Bovine semen 12 12   CAN;USA  
05119 -Other:       
051191 --Products of fish or cr ustaceans, molluscs or other aquatic invertebrates; dead 
animals of Chapter 3 12 12     
051199 --Other 12 12   CAN;USA  
0601 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth 
or in flower; chicory plants and roots other than roots of heading No. 12.12.       
060110 -Bulbs, tubers, tuberous roots, corms,  crowns and rhizomes, dormant 12 12     
60120 -Bulbs, tubers, tuberous roots, corms,  crowns and rhizomes, in growth or in 
flower; chicory plants and roots 12 12     
0602 Other live plants (including their roots), cutti ngs and slips; mushroom spawn.       
060210 -Unrooted cuttings and slips 12 12     
060220 -Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or 
nuts 12 12     
060230 -Rhododendrons and azaleas, grafted or not 12 12     
060240 -Roses, grafted or not 12 12     
060290 -Other 12 12     
0603 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental 
purposes, fresh, dried, dyed, bleached , impregnated or otherwise prepared.       
060310 -Fresh 12 12     
060390 -Other 12 12     
0604 Foliage, branches and other parts of pl ants, without flowers or flower buds, 
and grasses, mosses and lichens, being goo ds of a kind suitable for bouquets or 
for ornamental purposes, fresh, dried, dyed.       
060410 -Mosses and lichens 12 12      WT/ACC/SPEC/GEO/8 
Page 14 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
06049 -Other:       
060491 --Fresh 12 12     
060499 --Other 12 12     
0701 Potatoes, fresh or chilled.       
070110 -Seed 12 12   CAN  
070190 -Other 12 12     
0701 90 51 from 1 January to 15 May 12 12   
0701 90 95 from 16 May to 30 June 16 16     
0702 Tomatoes, fresh or chilled.       
070200 Tomatoes, fresh or chilled:       
0702 00 15 from 1 January to 31 March 12 12     
0702 00 20 from 1 to 30 April 12 12     
0702 00 25 from 1 to 14 May 14 14     
0702 00 30 from 15 to 31 May 14 14     
0702 00 35 from 1 June to 30 September 16 16     
0702 00 40 from 1 to 31 October 14 14     
0702 00 45 from 1 November to 20 December 12 12     
0702 00 50 from 21 to 31 December 12 12     
0703 Onions, shallots, garlic, leeks and other allia ceous vegetables, fresh or chilled.       
070310 -Onions and shallots 12 12     
070320 -Garlic 12 12   MX  
070390 -Leeks and other alliaceous vegetables 12 12     
0704 Cabbages, cauliflowers, kohlrabi, kale a nd similar edible brassicas, fresh or 
chilled.       
070410 -Cauliflowers and headed broccoli       
0704 10 05 from 1 January to 14 April 12 12     
0704 10 10 from 15 April to 30 November 16 16     
0704 10 80 from 1 to 31 December 16 16     
070420 -Brussels sprouts 12 12     
070490 -Other 12 12     
0705 Lettuce (Lactuca sativa) and chicory (Cichor ium spp.), fresh or chilled.       
07051 -Lettuce:       
070511 --Cabbage lettuce (head lettuce) 12 12     
070519 --Other 12 12     
07052 -Chicory:       
070521 --Witloof chicory (Cichorium in tybus var. foliosum) 12 12     
070529 --Other 12 12     
0706 Carrots, turnips, salad beetroot, salsify,  celeriac, radishes and similar edible 
roots, fresh or chilled.       
070610 -Carrots and turnips 12 12     
070690 -Other         WT/ACC/SPEC/GEO/8
 Page 15HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
0706 90 05 from 1 January to 30 April 12 12     
0706 90 11 from 1 May to 30 September 17 17     
0706 90 17 from 1 October to 31 December 17 17     
0707 Cucumbers and gherkins, fresh or chilled.       
070700 -Cucumbers:       
0707 00 10 from 1 January to end February 12 12     
0707 00 15 from 1 March to 30 April 12 12     
0707 00 20 from 1 to 15 May 15 15     
0707 00 25 from 16 May to 30 September 17 17     
0707 00 30 from 1 to 31 October 14 14     
0707 00 35 from 1 to 10 November  12 12     
0707 00 40 from 11 November to 31 December 12 12     
07070090 -Gherkins 12 12     
0708 Leguminous vegetables, shelled or unsh elled, fresh or chilled:       
070810 -Peas (Pisum sativum) 12 12     
070820 -Beans (Vigna spp., Phaseolus spp.)       
0708 20 20 from 1 January to 30 June 12 12     
0708 20 90 from 1 July to 30 September 17 17     
0708 20 95 from 1 October to 31 December 17 17     
070890 -Other leguminous vegetables 12 12     
0709 Other vegetables, fresh or chilled:       
070910 -Globe artichokes: 12 12     
070920 -Asparagus 12 12     
070930 -Aubergines (egg-plants) 12 12     
070940 -Celery other than celeriac 12 12     
07095 -Mushrooms and truffles:       
070951 --Mushrooms: 12 12     
070952 --Truffles 12 12     
070960 -Fruits of the genus Capsicum or of the genus Pimenta: 12 12     
070970 -Spinach, New Zealand spinach and orache spinach (garden spinach) 12 12     
070990 -Other: 12 12     
0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.       
071010 -Potatoes 12 12     
07102 -Leguminous vegetables, she lled or unshelled:       
071021 --Peas (Pisum sativum) 12 12     
071022 --Beans (Vigna spp., Phaseolus spp.) 12 12     
071029 --Other 12 12     
071030 -Spinach, New Zealand spinach and orache spinach (garden spinach) 12 12     
071040 -Sweet corn 12 12     
071080 -Other vegetables 12 12     
071090 -Mixtures of vegetables 12 12      WT/ACC/SPEC/GEO/8 
Page 16 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in 
brine, in sulphur water or in other preservative solutions), but unsuitable in 
that state for immediate consumption.       
071110 -Onions 12 12     
071120 -Olives 12 12     
071130 -Capers 12 12     
071140 -Cucumbers and gherkins 12 12     
071190 -Other vegetables; mixtures of vegetables 12 12     
0712 Dried vegetables, whole, cut, sliced , broken or in powder, but not further 
prepared.       
071220 -Onions 12 12     
071230 -Mushrooms and truffles 12 12     
071290 -Other vegetables; mixtures of vegetables 12 10 *  CZ;SK  
0713 Dried leguminous vegetables, shelled, whet her or not skinned or split.       
071310 -Peas (Pisum sativum) 12 12   CAN  
071320 -Chickpeas (garbanzos) 12 12   MX  
07133 -Beans (Vigna spp., Phaseolus spp.):       
071331 --Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek 12 12   USA  
071332 --Small red (Adzuki) beans (Phaseol us or Vigna angularis) 12 12     
071333 --Kidney beans, including white pea b eans (Phaseolus vulgaris) 12 12   CAN  
071339 --Other 12 12     
071340 -Lentils 12 12   CAN  
071350 -Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, 
Vicia faba var. minor) 12 12     
071390 -Other 12 12     
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar 
roots and tubers with high starch or i nulin content, fresh, chilled, frozen or 
dried, whether or not sliced or in the form of pellets; sago pith.       
071410 -Manioc (cassava) 12 12     
071420 -Sweet potatoes 12 12     
071490 -Other 12 12     
0801 Coconuts, Brazil nuts and cashew nuts, fr esh or dried, whether or not shelled 
or peeled.       
08011 -Coconuts:       
080111 --Desiccated 12 12     
080119 --Other 12 12     
08012 -Brazil nuts:       
080121 --In shell 12 12     
080122 --Shelled 12 12     
08013 -Cashew nuts:       
080131 --In shell 12 12     
080132 --Shelled 12 12       WT/ACC/SPEC/GEO/8
 Page 17HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
0802 Other nuts, fresh or dried, whether or not shelled or peeled.       
08021 -Almonds:       
080211 --In shell 12 12   USA  
080212 --Shelled 12 12   USA  
08022 -Hazelnuts or filberts (Corylus spp.):       
080221 --In shell 12 12     
080222 --Shelled 12 12     
08023 -Walnuts:       
080231 --In shell 12 12   USA  
080232 --Shelled 12 12   USA  
080240 -Chestnuts (Castanea spp.) 12 12     
080250 -Pistachios 12 12   USA  
080290 -Other 12 12     
0803 Bananas, including plantains, fresh or dried.       
080300 -Bananas, including plantains, fresh or dried 12 12     
0804 Dates, figs, pineapples, avocados, gua vas, mangoes and mangosteens, fresh or 
dried.       
080410 -Dates 12 12   USA  
080420 -Figs 12 12     
080430 -Pineapples 12 12     
080440 -Avocados 12 12   MX  
080450 -Guavas, mangoes and mangosteens 12 12   MX  
0805 Citrus fruit, fresh or dried:       
080510 -Oranges:       
 --Sweet oranges, fresh:       
08051010 From 1 October to 31 March 17 17     
08051020 From 1 April to 30 September 12 12     
080520 -Mandarins (including tangerines a nd satsumas); clementines, wilkings and 
similar citrus hybrids:       
08052010 From 1 October to 31 March 17 17     
08052020 From 1 April to 30 September 12 12     
08052042 ---Clementines 12 12     
08052049 ---Other 12 12     
080530 -Lemons (Citrus limon, Citrus limonum) a nd limes (Citrus aurantifolia):     MX  
08053010 --Lemons (Citrus limon, Citrus limonum)       
08053020 from 1 January to 31 May 17 17     
08053030 from 1 June to 31 October 12 12     
08053040 from 1 November to 31 December 17 17     
08053090 --Limes (Citrus aurantifolia) 12 12     
080540 -Grapefruit:       
0805 40 20 from 1 January to 30 April 17 17      WT/ACC/SPEC/GEO/8 
Page 18 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
0805 40 90 from 1 May to 31 October 12 12     
0805 40 95 from 1 November to 31 December 16 16     
080590 -Other 12 12     
0806 Grapes, fresh or dried.       
080610 -Fresh 12 12   USA  
080620 -Dried 12 12   USA  
0807 Melons (including watermelons) and pa paws (papayas), fresh.       
08071 -Melons (including watermelons):     USA  
080711 --Watermelons 12 12   USA  
080719 --Other 12 12   USA  
080720 -Papaws (papayas) 12 12     
0808 Apples, pears and quinces, fresh:       
080810 -Apples:       
08081010 --Cider apples, in bulk, from 16 September to 15 December 12 12     
 --Other       
 from 1 January to 31 March       
0808 10 51 of the variety Golden Delicious 17 17     
0808 10 59 other 17 17     
 from 1 April to 30 June       
0808 10 61 of the variety Golden Delicious 12 12     
0808 10 69 other 12 12     
 from 1 to 31 July        
0808 10 71 of the variety Golden Delicious 14 14     
0808 10 79 other 14 14     
 from 1 August to 31 December:       
08081092 of the variety Golden Delicious 17 17     
08081098 other 17 17     
080820 -Pears and quinces       
 pears :       
08082031 from 1 January to 31 March 17 17     
08082037 from 1 to 30 April 15 15     
08082041 from 1 May to 30 June 12 12     
08082047 from 1 to 15 July 16 16     
08082051 from 16 to 31 July 17 17     
08082057 from 1 August to 31 October: 17 17     
08082067 from 1 November to 31 December 17 17     
08082090 Quinces 12 12     
0809 Apricots, cherries, p eaches (including nectarines), plum s and sloes, fresh.       
080910 -Apricots 12 12     
080920 -Cherries 12 12     
080930 -Peaches, including nectarines 12 12   USA    WT/ACC/SPEC/GEO/8
 Page 19HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
080940 -Plums and sloes 12 12   USA  
0810 Other fruit, fresh.       
081010 -Strawberries 12 12     
081020 -Raspberries, blackberries, mulbe rries and loganberries 12 12     
081030 -Black, white or red currants and gooseberries 12 12     
081040 -Cranberries, bilberries and other fruits of the genus Vaccinium 12 12     
081050 -Kiwifruit 12 12     
081090 -Other 12 12     
0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, 
whether or not containing added s ugar or other sweetening matter.       
081110 -Strawberries 12 12   MX  
081120 -Raspberries, blackberries, mulberri es, loganberries, black, white or red 
currants and gooseberries 12 12     
081190 -Other 12 12     
0812 Fruit and nuts, provisionally preserved (f or example, by sulphur dioxide gas, 
in brine, in sulphur water or in other preservative solutions), but unsuitable in 
that state for immediate consumption.       
081210 -Cherries 12 12     
081220 -Strawberries 12 12     
081290 -Other 12 12     
0813 Fruit, dried, other than that of headin gs Nos. 08.01 to 08.06; mixtures of nuts 
or dried fruits of this Chapter.       
081310 -Apricots 12 12     
081320 -Prunes 12 12     
081330 -Apples 12 12     
081340 -Other fruit 12 12     
081350 -Mixtures of nuts or dried fruits of this Chapter 12 12     
0814 Peel of citrus fruit or melons (incl uding watermelons), fresh, frozen, dried or 
provisionally preserved in brine, in su lphur water or in other preservative 
solutions.       
081400 -Peel of citrus fruit or melons (incl uding watermelons), fresh, frozen, dried or 
provisionally preserved in brine, in su lphur water or in other preservative 
solutions 12 12     
0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee 
substitutes containing coffee in any proportion.       
09011 -Coffee, not roasted:       
090111 --Not decaffeinated 12 12   MX  
090112 --Decaffeinated 12 12   MX  
09012 -Coffee roasted:       
090121 --Not decaffeinated 12 12   MX  
090122 --Decaffeinated 12 12   MX  
090190 -Other 12 12   MX   WT/ACC/SPEC/GEO/8 
Page 20 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
0902 Tea, whether or not flavoured.       
090210 -Green tea (not fermented) in immedi ate packings of a content not exceeding 3 
kg 20 20   IND  
090220 -Other green tea (not fermented) 12 12   IND  
090230 -Black tea (fermented) and partly ferm ented tea, in immediate packings of a 
content not exceeding 3 kg 20 20   IND  
090240 -Other black tea (fermented) and ot her partly fermented tea 12 12   IND  
0903 Maté.       
090300 -Maté 12 12     
0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus 
Capsicum or of the genus Pimenta.       
09041 -Pepper:       
090411 --Neither crushed nor ground 12 12     
090412 --Crushed or ground 12 12     
090420 -Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or 
ground 12 12     
0905 Vanilla.       
090500 -Vanilla 12 12     
0906 Cinnamon and cinnamon-tree flowers.       
090610 -Neither crushed nor ground 12 12     
090620 -Crushed or ground 12 12     
0907 Cloves (whole fruit, cloves and stems).       
090700 -Cloves (whole fruit, cloves and stems) 12 12     
0908 Nutmeg, mace and cardamoms.       
090810 -Nutmeg 12 12   USA  
090820 -Mace 12 12     
090830 -Cardamoms 12 12     
0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries.       
090910 -Seeds of anise or badian 12 12   USA  
090920 -Seeds of coriander 12 12   USA  
090930 -Seeds of cumin 12 12   USA  
090940 -Seeds of caraway 12 12   USA  
090950 -Seeds of fennel; juniper berries 12 12   USA  
0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.       
091010 -Ginger 12 12   USA  
091020 -Saffron 12 12   USA  
091030 -Turmeric (curcuma) 12 12   USA  
091040 -Thyme; bay leaves 12 12   USA  
091050 -Curry 12 12   USA  
09109 -Other spices:       
091091 Mixtures referred to in Note 1 (b) to this Chapter 12 12   USA    WT/ACC/SPEC/GEO/8
 Page 21HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
091099 --Other 12 12   USA  
1001 Wheat and meslin.       
100110 -Durum wheat 12 12   CAN;USA  
100190 -Other 12 12   AU;CAN;USA  
1002 Rye.       
100200 -Rye 12 12     
1003 Barley.       
100300 -Barley 12 12   AU;CAN;USA  
1004 Oats.       
100400 -Oats 12 12   CAN  
1005 Maize (corn).       
100510 -Seed 12 12     
100590 -Other 12 12   USA  
1006 Rice.       
100610 -Rice in the husk (paddy or rough) 12 12   CAN  
100620 -Husked (brown) rice 12 12   AU  
100630 -Semi-milled or wholly milled rice, whethe r or not polished or glazed 12 10 *  AU;USA  
100640 -Broken rice 12 12     
1007 Grain sorghum.       
100700 -Grain sorghum 12 12   AU  
1008 Buckwheat, millet and canary seed; other cereals.       
100810 -Buckwheat 12 12     
100820 -Millet 12 12     
100830 -Canary seed 12 12     
100890 -Other cereals 12 12   USA  
1101 Wheat or meslin flour.       
110100 Wheat or meslin flour 20 20   TU;CAN;USA  
1102 Cereal flours other than of wheat or meslin.       
110210 -Rye flour 20 20     
110220 -Maize (corn) flour 20 20     
110230 -Rice flour 20 20     
110290 -Other 20 20     
1103 Cereal groats, meal and pellets.       
11031 -Groats and meal:       
110311 --Of wheat 12 12   CZ;SK  
110312 --Of oats 12 12     
110313 --Of maize (corn) 12 12     
110314 --Of rice 12 12     
110319 --Of other cereals 12 12     
11032 -Pellets:       
110321 --Of wheat 12 12      WT/ACC/SPEC/GEO/8 
Page 22 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
110329 --Of other cereals 12 12     
1104 Cereal grains otherwise worked (for ex ample, hulled, rolled, flaked, pearled, 
sliced or kibbled), except rice of head ing No. 10.06; germ of cereals, whole, 
rolled, flaked or ground.       
11041 -Rolled or flaked grains:       
110411 --Of barley 12 12     
110412 --Of oats 12 12     
110419 --Of other cereals 12 12     
11042 -Other worked grains (for example, hulled, pearled, sliced or kibbled):       
110421 --Of barley 12 12     
110422 --Of oats 12 12     
110423 --Of maize (corn) 12 12     
110429 --Of other cereals 12 12     
110430 -Germ of cereals, whole, rolled, flaked or ground 12 12     
1105 Flour, meal, powder, flakes, granules and pellets of potatoes.       
110510 -Flour, meal and powder 12 12     
110520 -Flakes, granules and pellets 12 12     
1106 Flour, meal and powder of the dried leguminous vegetables of heading No. 
07.13, of sago or of roots or tubers of heading No. 07.14 or of the products of 
Chapter 8.       
110610 -Of the dried leguminous vegetabl es of heading No. 07.13 12 12     
110620 -Of sago or of roots or tubers of heading No. 07.14 12 12     
110630 -Of the products of Chapter 8 12 12     
1107 Malt, whether or not roasted:       
110710 -Not roasted: 12 10 *  CAN;CZ;SK;US
A  
110720 -Roasted 12 12   USA  
1108 Starches; inulin:       
11081 -Starches:       
110811 --Wheat starch 12 12     
110812 --Maize (corn) starch 12 12     
110813 --Potato starch 12 12     
110814 --Manioc (cassava) starch 12 12     
110819 --Other starches: 12 12     
110820 -Inulin 12 12     
1109 Wheat gluten, whether or not dried.       
110900 Wheat gluten, whether or not dried 12 12     
1201 Soya beans, whether or not broken.       
120100 -Soya beans, whether or not broken 12 0 *  USA  
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or 
broken.       
120210 -In shell 12 12   USA    WT/ACC/SPEC/GEO/8
 Page 23HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
120220 -Shelled, whether or not broken 12 12   USA  
1203 Copra.       
120300 -Copra 12 0 *  AU;USA  
1204 Linseed, whether or not broken.       
120400 -Linseed, whether or not broken 12 0 *  CAN;USA  
1205 Rape or colza seeds, whether or not broken.       
120500 -Rape or colza seeds, whethe r or not broken 12 0 *  CAN;USA  
1206 Sunflower seeds, whether or not broken.       
120600 -Sunflower seeds, whether or not broken 12 0 *  USA  
1207 Other oil seeds and oleaginous fruits, whether or not broken.       
120710 -Palm nuts and kernels 12 0 *  USA  
120720 -Cotton seeds 12 0 *  AU;USA  
120730 -Castor oil seeds 12 0 *  USA  
120740 -Sesamum seeds 12 0 *  USA  
120750 -Mustard seeds 12 0 *  USA  
120760 -Safflower seeds 12 0 *  USA  
12079 -Other:       
120791 --Poppy seeds 12 0 *  USA  
120792 --Shea nuts (karite nuts) 12 0 *  USA  
120799 --Other 12 0 *  USA  
1208 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.       
120810 -Of soya beans 12 0 *  CAN;USA  
120890 -Other 12 0 *  CAN;USA  
1209 Seeds, fruit and spores, of a kind used for sowing.       
12091 -Beet seed:       
120911 --Sugar beet seed 12 12     
120919 --Other 12 12     
12092 -Seeds of forage plants, other than beet seed:       
120921 --Lucerne (alfalfa) seed 12 12     
120922 --Clover (Trifolium spp.) seed 12 12     
120923 --Fescue seed 12 12     
120924 --Kentucky blue grass (Poa pratensis L.) seed 12 12     
120925 --Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed 12 12     
120926 --Timothy grass seed 12 12     
120929 --Other 12 12     
120930 -Seeds of herbaceous plants cultivated principally for their flowers 12 12     
12099 -Other:       
120991 --Vegetable seeds 12 12     
120999 --Other 12 12     
1210 Hop cones, fresh or dried, whether or not ground, powdered or in the form of 
pellets; lupulin.        WT/ACC/SPEC/GEO/8 
Page 24 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
121010 -Hop cones, neither ground nor powdered nor in the form of pellets 12 12     
121020 -Hop cones, ground, powdered or in th e form of pellets; lupulin 12 12     
1211 Plants and parts of plants (including s eeds and fruits), of a kind used primarily 
in perfumery, in pharmacy or for ins ecticidal, fungicidal or similar purposes, 
fresh or dried, whether or not  cut, crushed or powdered.       
121110 -Liquorice roots 12 12     
121120 -Ginseng roots 12 12     
121190 -Other 12 12     
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, 
chilled, frozen or dried, whether or not ground; fr uit stones and kernels and 
other vegetable products (i ncluding unroasted chicory roots of the variety 
Cichorium intybus sativum) of a kind usedprimary for humanconsuption, not 
elsewhere specified or included.       
121210 -Locust beans, including locust bean seeds 12 12     
121220 -Seaweeds and other algae 12 12     
121230 -Apricot, peach or plum stones and kernels 12 12     
12129 -Other:       
121291 --Sugar beet 12 12     
121292 --Sugar cane 12 12     
121299 --Other 12 12     
1213 Cereal straw and husks, unprepared, wh ether or not chopped, ground, pressed 
or in the form of pellets.       
121300 -Cereal straw and husks, unprepared, wh ether or not chopped, ground, pressed 
or in the form of pellets 12 12     
1214 Swedes, mangolds, fodder roots, hay, lucer ne (alfalfa), clover, sainfoin, forage 
kale, lupines, vetches and similar forage products, whether or not in the form 
of pellets.       
121410 -Lucerne (alfalfa) meal and pellets 12 12     
121490 -Other 12 12     
1301 Lac; natural gums, resins, gum-resins and ol eoresins (for example, balsams).       
130110 -Lac 12 12     
130120 -Gum Arabic 12 12     
130190 -Other 12 12     
1302 Vegetable saps and extracts; pectic s ubstances, pectinates and pectates; agar-
agar and other mucilages and thickene rs, whether or not modified, derived 
from vegetable products.       
13021 -Vegetable saps and extracts:       
130211 --Opium 12 12     
130212 --Of liquorice 12 12     
130213 --Of hops 12 12   CZ;SK  
130214 --Of pyrethrum or of the roots of plants containing rotenone 12 12     
130219 --Other 12 12       WT/ACC/SPEC/GEO/8
 Page 25HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
130220 -Pectic substances, pectinat es and pectates 12 12     
13023 -Mucilages and thickeners , whether or not modified , derived from vegetable 
products:       
130231 --Agar-agar 12 12     
130232 --Mucilages and thickeners, whether or  not modified, derived from locust 
beans, locust bean seeds or guar seeds 12 12     
130239 --Other 12 12     
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).       
140110 -Bamboos 12 12     
140120 -Rattans 12 12     
140190 -Other 12 12     
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).       
1402 Vegetable materials of a kind used pr imarily as stuffing or as padding (for 
example, kapok, vegetable ha ir and eel-grass), whether or not put up as a layer 
with or without supporting material.       
140210 -Kapok 12 12     
140290 -Other 12 12     
1403 Vegetable materials of a kind used pr imarily in brooms or in brushes (for 
example, broomcorn, piassava, couch-gra ss and istle), whether or not in hanks 
or bundles.       
140310 -Broomcorn (Sorghum vulgare var. technicum) 12 12     
140390 -Other 12 12     
1404 Vegetable products not elsewhere sp ecified or included.       
140410 -Raw vegetable materials of a kind used  primarily in dyeing or tanning 12 12     
140420 -Cotton linters 12 12     
140490 -Other 12 12     
1501 Pig fat (including lard) and poultry fat, other than that of heading No. 02.09 or 
15.03.       
150100 -Pig fat (including lard) and poultry fat, other than that of heading No. 02.09 or 
15.03 12 12     
1502 Fats of bovine animals, sheep or goats, other than those of heading No. 15.03.       
150200 -Fats of bovine animals, sheep or goats, othe r than those of heading No. 15.03 12 12     
1503 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or 
mixed or otherwise prepared.       
150300 -Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or 
mixed or otherwise prepared 12 12     
1504 Fats and oils and their fractions, of fish or marine mammals, whether or not 
refined, but not chemically modified.        WT/ACC/SPEC/GEO/8 
Page 26 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
150410 -Fish-liver oils and their fractions 12 0 *  USA  
150420 -Fats and oils and their fractions, of fish, other than liver oils 12 0 *  USA  
150430 -Fats and oils and their fractions , of marine mammals 12 0 *  USA  
1505 Wool grease and fatty substances derived therefrom (including lanolin).       
150510 -Wool grease, crude 12 12     
150590 -Other 12 12     
1506 Other animal fats and oils and their fr actions, whether or not refined, but not 
chemically modified.       
150600 -Other animal fats and oils and their fractions, whether or not refined, but not 
chemically modified 12 12     
1507 Soya-bean oil and its fractions, whethe r or not refined, but not chemically 
modified:       
150710 -Crude oil, whether or not degummed: 12 0 *  USA  
150790 -Other: 12 0 *  USA  
1508 Ground-nut oil and its fractions, whether or not refined, but not chemically 
modified.       
150810 -Crude oil 12 12     
150890 -Other 12 12     
1509 Olive oil and its fractions, whether or not re fined, but not chemically modified:       
150910 -Virgin: 12 12     
150990 -Other 12 12     
1510 Other oils and their fractions, obtaine d solely from olives, whether or not 
refined, but not chemically modified, incl uding blends of these oils or fractions 
with oils or fractions of heading No. 15.09.       
151000 -Other oils and their fractions, obtai ned solely from olives, whether or not 
refined, but not chemically modified, incl uding blends of these oils or fractions 
with oils or fractions of heading No. 15.09 12 12     
1511 Palm oil and its fractions, whet her or not refined, but not ch emically modified.       
151110 -Crude oil 12 0 *  USA  
151190 -Other 12 0 *  USA  
1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or 
not refined, but not chemically modified.       
15121 -Sunflower-seed or safflower oil and fractions thereof:       
151211 --Crude oil 12 0 *  USA  
151219 --Other 12 12   CZ;SK;USA  
15122 -Cotton-seed oil and its fractions:       
151221 --Crude oil, whether or not gossypol has been removed 12 0 *  USA  
151229 --Other 12 0 *  USA  
1513 Coconut (copra), palm kernel or babassu  oil and fractions thereof, whether or 
not refined, but not chemically modified.       
15131 -Coconut (copra) oil and its fractions:       
151311 --Crude oil 12 0 *  USA    WT/ACC/SPEC/GEO/8
 Page 27HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
151319 --Other 12 0 *  USA  
15132 -Palm kernel or babassu oil and fractions thereof:       
151321 --Crude oil 12 0 *  USA  
151329 --Other 12 0 *  USA  
1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but 
not chemically modified:       
151410 -Crude oil: 12 0 *  CAN;USA  
151490 -Other: 12 0 *  CAN;USA  
1515 Other fixed vegetable fats and oils (i ncluding jojoba oil) and their fractions, 
whether or not refined, but  not chemically modified.       
15151 -Linseed oil and its fractions:       
151511 --Crude oil 12 0 *  USA  
151519 --Other 12 0 *  USA  
15152 -Maize (corn) oil and its fractions:       
151521 --Crude oil 12 0 *  USA  
151529 --Other 12 0 *  USA  
151530 -Castor oil and its fractions 12 0 *  USA  
151540 -Tung oil and its fractions 12 0 *  USA  
151550 -Sesame oil and its fractions 12 0 *  USA  
151560 -Jojoba oil and its fractions 12 0 *  USA  
151590 -Other 12 0 *  USA  
1516 Animal or vegetable fats and oils and their fractions, partly or wholly 
hydrogenated, inter-esterified, re-ester ified or elaidinised, whether or not 
refined, but not further prepared.       
151610 -Animal fats and oils and their fractions 12 12     
151620 -Vegetable fats and oils and their fractions 12 0 *  USA  
1517 Margarine; edible mixtures or preparati ons of animal or vegetable fats or oils 
or of fractions of different fats or oils of  this Chapter, other than edible fats or 
oils or their fractions of heading No  1516:       
151710 -Margarine, excluding liqui d margarine: 12 0 *  USA  
151790 -Other: 12 0 *  USA  
1518 Animal or vegetable fa ts and oils and their fractions, boiled, oxidised, 
dehydrated, sulphurised, blown, polymerised  by heat in vacuum or in inert gas 
or otherwise chemically modified, ex cluding those of heading No. 15.16; 
inedible mixtures or preparations of an imal or vegetable fats or oils or of 
fractions of different fats of oils of this chapter, not elsewhere specified or 
included.        WT/ACC/SPEC/GEO/8 
Page 28 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
151800 Animal or vegetable fa ts and oils and their fractions, boiled, oxidised, 
dehydrated, sulphurised, blown, polymerised  by heat in vacuum or in inert gas 
or otherwise chemically modified, ex cluding those of heading No. 15.16; 
inedible mixtures or preparations of an imal or vegetable fats or oils or of 
fractions of different fats of oils of this chapter, not elsewhere specified or 
included. 12 0 *  USA  
1520 Glycerol, crude; glycerol waters  and glycerol lyes. 12 12     
152000 -Glycerol, crude; glycerol waters and glycerol lyes 12 12     
1521 Vegetable waxes (other than triglyceri des), beeswax, other insect waxes and 
spermaceti, whether or not refined or coloured.       
152110 -Vegetable waxes 12 12     
152190 -Other 12 12     
1522 Degras; residues resulting from the treatme nt of fatty substances or animal or 
vegetable waxes.       
152200 -Degras; residues resulting from the treat ment of fatty substances or animal or 
vegetable waxes 12 12     
1601 Sausages and similar products, of meat, meat offal or blood; food preparations 
based on these products.       
160100 Sausages and similar products, of meat, meat offal or blood; food preparations 
based on these products: 12 12   CAN;CZ;SK;US
A  
1602 Other prepared or preserved meat, meat offal or blood:       
160210 -Homogenised preparations 12 12     
160220 -Of liver of any animal: 12 12     
16023 -Of poultry of heading No. 01.05:       
160231 --Of turkeys: 12 12     
160232 --Of fowls of the species Gallus domesticus: 12 12     
160239 --Other: 12 12     
16024 -Of swine:       
160241 --Hams and cuts thereof: 12 12     
160242 --Shoulders and cuts thereof: 12 12     
160249 --Other, including mixtures: 12 12   CZ;SK;USA  
160250 -Of bovine animals: 12 12   CAN;CZ;SK;US
A  
160290 -Other, including preparations of blood of any animal: 12 0 *  USA  
1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic 
invertebrates.       
160300 -Extracts and juices of meat, fish or  crustaceans, molluscs or other aquatic 
invertebrates 12 0 *  USA  
1604 Prepared or preserved fish; caviar a nd caviar substitutes prepared from fish 
eggs.       
16041 -Fish, whole or in pieces, but not minced:       
160411 --Salmon 12 0 *  USA    WT/ACC/SPEC/GEO/8
 Page 29HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
160412 --Herrings 12 0 *  USA  
160413 --Sardines, sardinella and br isling or sprats 12 0 *  USA  
160414 --Tunas, skipjack and bonito (Sarda spp.) 12 0 *  USA  
160415 --Mackerel 12 0 *  EU;USA  
160416 --Anchovies 12 0 *  USA  
160419 --Other 12 0 *  USA  
160420 -Other prepared or preserved fish 12 0 *  USA  
160430 -Caviar and caviar substitutes 12 0 *  USA  
1605 Crustaceans, molluscs and other aquatic inverteb rates, prepared or preserved.       
160510 -Crab 12 0 *  USA  
160520 -Shrimps and prawns 12 0 *  USA  
160530 -Lobster 12 0 *  USA  
160540 -Other crustaceans 12 0 *  USA  
160590 -Other 12 0 *  USA  
1701 Cane or beet sugar and chemically pure sucrose, in solid form.       
17011 -Raw sugar not containi ng added flavouring or colouring matter:       
170111 --Cane sugar 10 5 *  AU  
170112 --Beet sugar 12 12     
17019 -Other:       
170191 --Containing added flavouring or  colouring matter 12 12     
170199 --Other: 12 12   CZ;SK  
1521 Vegetable waxes (other than triglyceri des), beeswax, other insect waxes and 
spermaceti, whether or not refined or coloured.       
17021 -Lactose and lactose syrup:       
170211 --Containing by weight 99 % or more l actose, expressed as anhydrous lactose, 
calculated on the dry matter 12 12     
170219 --Other 12 12     
170220 -Maple sugar and maple syrup 12 12     
170230 -Glucose and glucose syrup, not contai ning fructose or containing in the dry 
state less than 20 % by weight of fructose 12 12     
170240 -Glucose and glucose syrup, containing in the dry state at least 20 % but less 
than 50 % by weight of fructose 12 12     
170250 -Chemically pure fructose 12 12     
170260 -Other fructose and fructose syrup, containing in the dry state more than 50 % 
by weight of fructose 12 12     
170290 -Other, including invert sugar 12 12   USA  
1703 Molasses resulting from the extraction or refining of sugar.       
170310 -Cane molasses 12 12     
170390 -Other 12 12     
1704 Sugar confectionery (incl uding white chocolate), not containing cocoa.       
170410 -Chewing gum, whether or not sugar-coated 12 12   USA  
170490 -Other 12 12   CZ;SK;USA   WT/ACC/SPEC/GEO/8 
Page 30 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
1801 Cocoa beans, whole or broken, raw or roasted.       
180100 -Cocoa beans, whole or broken, raw or roasted 12 12   MX  
1802 Cocoa shells, husks, skins and other cocoa waste.       
180200 -Cocoa shells, husks, skins and other cocoa waste 12 12   MX  
1803 Cocoa paste, whether or not defatted.       
180310 -Not defatted 12 12   MX  
180320 -Wholly or partly defatted 12 12   MX  
1804 Cocoa butter, fat and oil.       
180400 -Cocoa butter, fat and oil 12 12   MX  
1805 Cocoa powder, not containi ng added sugar or other swee tening matter.       
180500 -Cocoa powder, not cont aining added sugar or other sweetening matter 12 12     
1806 Chocolate and other food preparati ons containing cocoa:       
180610 -Cocoa powder, containing added sugar or other sweeteni ng matter:     BUL;SWZ  
18061015 --Containing no more or less than 5% by weight of sucrose (including invert 
sugar expressed as sucrose) or isoglucose expressed as sucrose 12 10 *   
18061020 --Containing 5% or more but less than  65% by weight of sucrose (including 
invert sugar expressed as sucrose) or isoglucose expressed as sucrose 12 10 *   
18061030 --Containing 65 % or more but less than 80 % by weight of sucrose (including 
invert sugar expressed as sucrose) or isoglucose expressed as sucrose 12 10 *   
18061090 --Containing 80 % or more by weight  of sucrose (including invert sugar 
expressed as sucrose) or isoglucose expressed as sucrose 12 10 *   
180620 -Other preparations in block slabs or ba rs weighing more than 2 kg or in liquid, 
paste, powder, granular or other bul k form in containers or immediate 
packings, of a content exceeding 2 kg:      
18062010 - - Conteining 31% or more by we ight of cocoa butter or containing a 
combined weight of 31% or more of cocoa butter and milk fat 12 10 *   
18062030 - - Conteining a combined weight of 25% or more, but less then 31% of cocoa 
butter and milk fat 12 10 *   
 - - Other:      
18062050 - - - Contening 18% or more by weight of cocoa butter 12 10 *   
18062070 - - - Chocolate milk crumb, containi ng a combined weight of less than 25% of 
cocoa butter and milkfat and containing less than 18% by weight of cocoa butter 12 10 *   
18062080 - - - Chocolate flavour coating 12 10 *   
18062095 - - - Other 12 10 *   
18063 -Other, in blocks, slabs or bars:       
18063100 --Filled 12 10 *  SWZ;CAN;BUL;  
USA  
180632 --Not filled     SWZ;BUL;USA  
18063210 - - - With added cereal, fruit or nuts 12 10 *   
18063290 - - - Other 12 10 *     WT/ACC/SPEC/GEO/8
 Page 31HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
180690 -Other 12 10 *  SWZ;BUL;CZ;S
K;USA  
1901 Malt extract, food preparations of fl our, 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 headings Nos. 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of  cocoa calculated on a tatally defatted 
basis, not elsewhere specified or included.       
190110 -Preparations for infant use, put up for retail sale 12 12     
190120 -Mixes and doughs for the preparation of bakers' wares of heading No 1905 12 12   CZ;SK  
190190 -Other: 12 12     
1902 Pasta, whether or not cooked or stuf fed (with meat or other substances) or 
otherwise prepared, such as spaghe tti, macaroni, noodles, lasagne, gnocchi, 
ravioli, cannelloni; couscous, whether or not prepared:       
19021 -Uncooked pasta, not stuffed or  otherwise prepared:       
19021100 --Containing eggs 20 18 *  TU;CZ;SK;USA  
190219 --Other: 20 18 *  TU;CZ;SK;USA  
19021910 ---Containing no common wheat  flour or meal 20 18 *   
19021990 ---Other 20 18 *   
190220 -Stuffed pasta, whether or not cooke d or otherwise prepared:     USA  
19022010 - - Containing more then 20% by weight  of fish, crustaceans, molluscs or other 
aquatic invertebrates 20 18 *   
19022030 --Containing more than 20 % by weight of sausages and the like, of meat and 
meat offal of any kind, including fats of any kind or origin 20 18 *   
 --Other:      
19022091 ---Cooked 20 18 *   
19022099 ---Other 20 18 *   
190230 -Other pasta: 20 18 *  CZ;SK;USA  
19023010 --Dried 20 18 *   
19023090 --Other 20 18 *   
190240 -Couscous:     USA  
19024010 --Unprepared 20 18 *   
19024090 --Other 20 18 *   
1903 Tapioca and substitutes ther efor prepared from starch , in the form of flakes, 
grains, pearls, siftings or in similar forms.       
1904 Prepared foods obtained by the swe lling 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 and meal), 
pre-cooked or otherwise prepared, not  elsewhere specified or included.       
190300 -Tapioca and substitutes ther efor prepared from starch , in the form of flakes, 
grains, pearls, siftings or in similar forms 12 12      WT/ACC/SPEC/GEO/8 
Page 32 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
190410 -Prepared foods obtained by the sw elling or roasting of cereals or cereal 
products 12 12     
190420 -Prepared foods obtained from unroast ed cereal flakes or from mixtures of 
unroasted cereal flakes and roasted cereal flakes or swelled cereals 12 12     
190490 -Other 12 12     
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:       
190510 -Crispbread 20 20   BUL;POL  
190520 -Gingerbread and the like: 20 20   BUL  
190530 -Sweet biscuits; waffles and wafers: 20 20   TU;BUL;POL;C
Z;SK  
190540 -Rusks, toasted bread and sim ilar toasted products 20 20   BUL  
190590 -Other: 20 20   BUL;POL;CZ;S
K;USA  
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved 
by vinegar or acetic acid.       
200110 -Cucumbers and gherkins 20 20   TU;BUL;POL  
200120 -Onions 20 20   BUL;POL  
200190 -Other 20 20   TU;BUL;POL  
2002 Tomatoes prepared or preserved otherwise th an by vinegar or acetic acid.       
200210 -Tomatoes, whole or in pieces 18 18   TU  
200290 -Other 18 18   TU  
2003 Mushrooms and truffles, prepared or pr eserved otherwise than by vinegar or 
acetic acid.       
200310 -Mushrooms 15 15     
200320 -Truffles 15 15     
2004 Other vegetables prepared or preserve d otherwise than by vinegar or acetic 
acid, frozen, other than products of heading No. 20.06.       
200410 -Potatoes 17 17   CAN;USA  
200490 -Other vegetables and mixtur es of vegetables 17 17     
2005 Other vegetables prepared or preserve d otherwise than by vinegar or acetic 
acid, not frozen, other than products of heading No. 20.06.       
200510 -Homogenised vegetables 12 12     
200520 -Potatoes 18 18   POL;CZ;SK;US
A  
200540 -Peas (Pisum sativum) 18 18     
20055 -Beans (Vigna spp., Phaseolus spp.):       
200551 --Beans, shelled 18 18     
200559 --Other 18 18     
200560 -Asparagus 18 18     
200570 -Olives 18 18       WT/ACC/SPEC/GEO/8
 Page 33HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
200580 -Sweet corn (Zea mays var. saccharata) 18 18   USA  
200590 -Other vegetables and mixtures of vegetables 18 18   POL;CZ;SK  
2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar 
(drained, glacé or crystallised).       
200600 -Vegetables, fruit, nuts, fruit-peel a nd other parts of plants, preserved by sugar 
(drained, glacé or crystallised) 20 20     
2007 Jams, fruit jellies, marmalades, fruit or  nut purée and fruit or nut pastes, being 
cooked preparations, whether or not containing added sugar or other 
sweetening matter.       
200710 -Homogenised preparations 20 20   CAN;POL;CZ;S
K  
20079 -Other:       
200791 --Citrus fruit 20 20     
200799 --Other 20 20   TU;POL;CZ;SK; 
USA  
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.       
20081 -Nuts, ground-nuts and other seeds, whet her or not mixed together:       
200811 --Ground-nuts 12 10 *  USA  
200819 --Other, including mixtures 12 12   USA  
200820 -Pineapples 12 12     
200830 -Citrus fruit 30 30   TU;BUL  
200840 -Pears 30 30   BUL  
200850 -Apricots 30 30   TU;BUL  
200860 -Cherries 30 30   TU;BUL  
200870 -Peaches 30 30   BUL  
200880 -Strawberries 30 30   BUL  
20089 -Other, including mixtures other than those of subheading No. 2008.19:       
200891 --Palm hearts 12 12     
200892 --Mixtures 12 12     
200899 --Other 12 12     
2009 Fruit juices (including grape must) a nd vegetable juices, unfermented and not 
containing added spirit, whether or not  containing adde d sugar or other 
sweetening matter.       
20091 -Orange juice:       
200911 --Frozen 30 25 *  MX;BUL;USA  
200919 --Other 30 25 *  BUL;USA  
200920 -Grapefruit juice 30 25 *  BUL;USA  
200930 -Juice of any other single citrus fruit 30 25 *  BUL  
200940 -Pineapple juice 30 25 *  BUL  
200950 -Tomato juice 30 25 *  BUL   WT/ACC/SPEC/GEO/8 
Page 34 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
200960 -Grape juice (including grape must) 30 25 *  BUL  
200970 -Apple juice 30 25 *  BUL  
200980 -Juice of any other single fru it or vegetable 30 25 *  BUL;POL  
200990 -Mixtures of juices 30 20 *  BUL;POL;USA  
2101 Extracts, essences and concentrates, of  coffee, tea or maté and preparations 
with a basis of these products or with a basis of coffee, tea or maté; roasted 
chicory and other roasted coffee subs titutes, and extracts, essences and 
concentrates thereof.       
21011 -Extracts, essences and concentrates, of  coffee, and preparations with a basis of 
these extracts, essences or concentr ates or with a basis of coffee:     MX  
210111 --Extracts, essences and concentrates 12 12     
210112 --Preparations with a basis of extracts, essences or concentrates or with a basis 
of coffee 12 12     
210120 -Extracts, essences and concentrates, of tea or maté, and preparations with a 
basis of these extracts, essences or concen trates or with a basis of tea or maté 12 12     
210130 -Roasted chicory and other roasted co ffee substitutes, and extracts, essences 
and concentrates thereof 12 12   MX;CZ;SK  
2102 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not 
including vaccines of heading No. 30.02); prepared  baking powders.       
210210 -Active yeasts 12 12     
210220 -Inactive yeasts; other single-cell micro-organisms, dead 12 12     
210230 -Prepared baking powders 12 12     
2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; 
mustard flour and meal and prepared mustard.       
210310 -Soya sauce 25 25   BUL  
210320 -Tomato ketchup and other tomato sauces 25 25   BUL  
210330 -Mustard flour and meal and prepared mustard 25 25   CAN;BUL  
210390 -Other 25 25   CAN;BUL  
2104 Soups and broths and preparations therefor; homogenised composite food 
preparations.       
210410 -Soups and broths and preparations therefor 18 18   USA  
210420 -Homogenised composite food preparations 18 18   POL;USA  
2105 Ice cream and other edible ice, whethe r or not containing cocoa.       
210500 -Ice cream and other edible ice, whet her or not containing cocoa 15 15   USA  
2106 Food preparations not elsewhere specified or included.       
210610 -Protein concentrates and textured  protein substances 25 0 *  POL;USA  
210690 -Other 25 20 *  POL;CZ;SK;US
A  
2201 Waters, including natural or artificial mineral waters and aerated waters, not 
containing added sugar or other sweet ening matter nor flavoured; ice and 
snow:       
220110 -Mineral waters and aerated waters 20 20       WT/ACC/SPEC/GEO/8
 Page 35HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
220190 -Other 20 20     
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 or vegetable juices of heading No  2009:       
220210 -Waters, including mineral waters an d aerated waters, containing added sugar 
or other sweetening matter or flavoured 20 20   TU;POL;CZ;SK; 
USA  
220290 -Other: 20 20     
2203 Beer made from malt.       
220300 -Beer made from malt: 20 20   EU;MX;TU;BUL;CZ;SK;USA  
2204 Wine of fresh grapes, including fortified wines; grape must other than that of 
heading No  2009:       
220410 -Sparkling wine 1.5 euro/lt 1.5 euro/lt   BUL;USA  
22042 -Other wine; grape must with ferm entation prevented or arrested by the 
addition of alcohol:       
220421 --In containers holding 2 l or less:  0.5 euro/lt 0.5 euro/lt   BUL;USA  
220429 --Other: 0.2 euro/lt 0.2 euro/lt   USA  
220430 -Other grape must 0.2 euro/lt 0.2 euro/lt     
2205 Vermouth and other wine of fresh grapes  flavoured with plants or aromatic 
substances.       
220510 -In containers holding 2 l or le ss 0.5 euro/lt 0.5 euro/lt   BUL;USA  
220590 -Other 0.2 euro/lt 0.2 euro/lt   USA  
2206 Other fermented beverages (for example, cider, perry, mead); mixtures of 
fermented beverages and mixtures of fermented beverage s and non-alcoholic 
beverages, not elsewhere specified or included.       
220600 -Other fermented beverages (for exampl e, cider, perry, mead); mixtures of 
fermented beverages and mixtures of fermented beverage s and non-alcoholic 
beverages, not elsewhere specified or included 0.5 euro/lt 0.5 euro/lt   USA  
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or 
higher; ethyl alcohol and other spir its, denatured, of any strength.       
220710 -Undenatured ethyl alcohol of an alc oholic strength by volume of 80 % vol or 
higher 3 euro/lt 3 euro/lt   POL;USA;CAN  
220720 -Ethyl alcohol and other spir its, denatured, of any strength 3 euro/lt 3 euro/lt   USA; CAN  
2208 Undenatured ethyl alcohol of an alc oholic strength by volume of less than 80 
% vol; spirits, liqueurs and other spirituous beverages:       
220820 -Spirits obtained by distilli ng grape wine or grape marc 5 
euro/%vol/H
L 2.5 
euro/%vol/H
L **  EU;BUL;USA  
220830 -Whiskies 5 
euro/%vol/H
L 2.5 
euro/%vol/H
L **  EU;CAN;BUL;  
USA  
220840 -Rum and tafia 5 
euro/%vol/H
L 2.5 
euro/%vol/H
L **  EU;BUL;USA   WT/ACC/SPEC/GEO/8 
Page 36 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
220850 -Gin and Geneva:     EU;BUL;USA  
   --Gin, in containers holding:      
220850110 ---2 litres or less 5 
euro/%vol/H
L 2.5 
euro/%vol/H
L **   
220850190 ---More than 2 litres 5 
euro/%vol/H
L 2.5 
euro/%vol/H
L **   
 --Geneva, in containers holding:      
220850910 ---2 litres or less 5 
euro/%vol/H
L 2.5 
euro/%vol/H
L **   
220850990 ---More than 2 litres 5 
euro/%vol/H
L 2.5 
euro/%vol/H
L **   
220860 -Vodka 5 
euro/%vol/H
L 2.5 
euro/%vol/H
L **  EU;BUL;POL;  
USA  
220870 -Liqueurs and cordials 5 
euro/%vol/H
L 2.5 
euro/%vol/H
L **  EU;BUL;USA  
220890 -Other: 5 
euro/%vol/H
L 2.5 
euro/%vol/H
L **  EU;MX;BUL;US
A  
2209 Vinegar and substitutes for vinegar obt ained from acetic acid.       
220900 -Vinegar and substitutes for vinegar obtained from acetic acid 0.4 euro/lt 0.4 euro/lt     
2301 Flours, meals and pellets, of meat or me at offal, of fish or of crustaceans, 
molluscs or other aquatic invertebrates,  unfit for human consumption; greaves.       
230110 -Flours, meals and pellets, of meat or meat offal; greaves 12 12     
230120 -Flours, meals and pellets, of fish or  of crustaceans, molluscs or other aquatic 
invertebrates 12 0 *  USA  
2302 Bran, sharps and other residues, whether or not in the form of pellets, derived 
from the sifting, milling or other work ing of cereals or of leguminous plants.       
230210 -Of maize (corn) 12 12     
230220 -Of rice 12 12     
230230 -Of wheat 12 12     
230240 -Of other cereals 12 12     
230250 -Of leguminous plants 12 0 *  USA  
2303 Residues of starch manufacture and sim ilar residues, beet-pulp, bagasse and 
other waste of sugar manufacture, br ewing or distilling dregs and waste, 
whether or not in the form of pellets.       
230310 -Residues of starch manufacture and similar residues 12 5 *  USA  
230320 -Beet-pulp, bagasse and other wa ste of sugar manufacture 12 12       WT/ACC/SPEC/GEO/8
 Page 37HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
230330 -Brewing or distilling dregs and waste 12 12     
2304 Oil-cake and other solid residues, whet her or not ground or in the form of 
pellets, resulting from the ex traction of soyabean oil.       
230400 -Oil-cake and other solid residues, wh ether or not ground or in the form of 
pellets, resulting from the ex traction of soyabean oil 12 0 *  USA  
2305 Oil-cake and other solid residues, whet her or not ground or in the form of 
pellets, resulting from the extraction of ground-nut oil.       
230500 -Oil-cake and other solid residues, wh ether or not ground or in the form of 
pellets, resulting from the extraction of ground-nut oil 12 12     
2306 Oil-cake and other solid residues, whet her or not ground or in the form of 
pellets, resulting from the extraction of vege table fats or oils, other than those 
of heading No. 23.04 or 23.05.       
230610 -Of cotton seeds 12 0 *  USA  
230620 -Of linseed 12 0 *  USA  
230630 -Of sunflower seeds 12 0 *  USA  
230640 -Of rape or colza seeds 12 0 *  CAN;USA  
230650 -Of coconut or copra 12 0 *  USA  
230660 -Of palm nuts or kernels 12 0 *  USA  
230670 -Of maize (corn) germ 12 0 *  USA  
230690 -Other 12 0 *  USA  
2307 Wine lees; argol.       
230700 -Wine lees; argol 12 12     
2308 Vegetable materials and vegetable wast e, 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.       
230810 -Acorns and horse-chestnuts 12 12     
230890 -Other 12 12     
2309 Preparations of a kind used in animal feeding.       
230910 -Dog or cat food, put up for retail sale 12 10 *  CAN;USA  
230990 -Other 12 12     
2401 Unmanufactured tobacco; tobacco refuse.       
240110 -Tobacco, not stemmed/stripped 12 12   MX;CAN;BUL  
240120 -Tobacco, partly or wholly stemmed/stripped 12 12   MX;CAN;BUL  
240130 -Tobacco refuse 12 12   MX;CAN  
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.       
240210 -Cigars, cheroots and cigarillos, containing tobacco 30 30   MX;POL  
240220 -Cigarettes containing tobacco 30 30   MX;TU;SWZ;B
UL;POL  
240290 -Other 30 30   POL  
2403 Other manufactured tobacco and ma nufactured tobacco substitutes; 
"homogenised" or "reconstituted" tob acco; tobacco extracts and essences.        WT/ACC/SPEC/GEO/8 
Page 38 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
240310 -Smoking tobacco, whether or not containing tobacco substitutes in any 
proportion 30 30   MX;SWZ  
24039 -Other:       
240391 --"Homogenised" or "reconstitu ted" tobacco 30 30   MX;TU  
240399 --Other 30 30     
2501 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.       
250100 -Salt (including table salt and dena tured salt) and pure sodium chloride, 
whether or not in aqueous solution or  containing added anti-caking or free-
flowing agents; sea water 12 12     
2502 Unroasted iron pyrites.       
250200 -Unroasted iron pyrites 12 12     
2503 Sulphur of all kinds, other than su blimed sulphur, precipitated sulphur and 
colloidal sulphur.       
250300 -Sulphur of all kinds, other than su blimed sulphur, precipitated sulphur and 
colloidal sulphur 12 12   CAN  
2504 Natural graphite.       
250410 -In powder or in flakes 12 12     
250490 -Other 12 12     
2505 Natural sands of all kinds, whether or  not coloured, other than metalbearing 
sands of Chapter 26.       
250510 -Silica sands and quartz sands 12 12     
250590 -Other 12 12     
2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or 
merely cut, by sawing or otherwise, in to blocks or slabs of a rectangular 
(including square) shape.       
250610 -Quartz 12 12     
25062 -Quartzite:       
250621 --Crude or roughly trimmed 12 12     
250629 --Other 12 12     
2507 Kaolin and other kaolinic clays, whether or not calcined.       
250700 Kaolin and other kaolinic clays, whether or not calcined. 12 12     
2508 Other clays (not including expanded cl ays of heading No. 68.06), andalusite, 
kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas 
earths.       
250810 -Bentonite 12 12     
250820 -Decolourising earths and fuller's earth 12 12     
250830 -Fire-clay 12 12     
250840 -Other clays 12 12     
250850 -Andalusite, kyanite and sillimanite 12 12     
250860 -Mullite 12 12       WT/ACC/SPEC/GEO/8
 Page 39HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
250870 -Chamotte or dinas earths 12 12     
2509 Chalk.       
250900 -Chalk 12 12     
2510 Natural calcium phosphates, natural aluminium calcium phosphates and 
phosphatic chalk.       
251010 -Unground 12 12     
251020 -Ground 12 12     
2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), 
whether or not calcined, other than barium oxide of heading No. 28.16.       
251110 -Natural barium sulphate (barytes) 12 12     
251120 -Natural barium carbonate (witherite) 12 12     
2512 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and 
similar siliceous earths, whether or not cal cined, of an appare nt specific gravity 
of 1 or less.       
251200 Siliceous fossil meals (for example,  kieselguhr, tripolite  and diatomite) and 
similar siliceous earths, whether or not cal cined, of an appare nt specific gravity 
of 1 or less. 12 12   CZ;SK  
2513 Pumice stone; emery; natural corundum , natural garnet and other natural 
abrasives, whether or not heat-treated.       
25131 -Pumice stone:       
251311 --Crude or in irregular pieces, including crushed pumice ("bimskies") 12 12     
251319 --Other 12 12     
251320 -Emery, natural corundum, natural garnet  and other natural abrasives 12 12     
2514 Slate, whether or not roughly trimmed or  merely cut, by sawing or otherwise, 
into blocks or slabs of a rectangular (including square) shape.       
251400 Slate, whether or not roughly trimmed or  merely cut, by sawing or otherwise, 
into blocks or slabs of a rectangular (including square) shape. 12 12     
2515 Marble, travertine, ecaussine and othe r 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.       
25151 -Marble and travertine:       
251511 --Crude or roughly trimmed 20 20     
251512 --Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape: 20 20     
251520 -Ecaussine and other calcareous monumenta l or building stone; alabaster 20 20     
2516 Granite, porphyry, basalt, sandstone a nd 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.       
25161 -Granite:       
251611 --Crude or roughly trimmed 20 20      WT/ACC/SPEC/GEO/8 
Page 40 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
251612 --Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape 20 20     
25162 -Sandstone:       
251621 --Crude or roughly trimmed 20 20     
251622 --Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape: 20 20     
251690 -Other monumental or building stone 20 20     
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 incorpor ating the waterials dited in the first 
part of the heading; tarred macadam; granules; chippings and powder, of 
stones of heading No. 25.15 or 25.16, whether or not heat-treated.       
251710 -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: 12 12     
251720 -Macadam of slag, dross or simila r industrial waste, whether or not 
incorporating the materials cited in subheading No. 2517.10 12 12     
251730 -Tarred macadam 12 12     
25174 -Granules, chippings and powder, of stones of heading No. 25.15 or 25.16, 
whether or not heat-treated:       
251741 --Of marble 12 12     
251749 --Other 12 12     
2518 Dolomite, whether or not calcined; dol omite roughly trimmed or merely cut, 
by sawing or otherwise, into blocks or slabs of a rectangular (including square) 
shape; agglomerated dolomite (including tarred dolomite).       
251810 -Dolomite not calcined 12 12     
251820 -Calcined dolomite 12 12     
251830 -Agglomerated dolomite (including tarred dolomite) 12 12     
2519 Natural magnesium carbonate (magne site); fused magnesia; dead-burned 
(sintered) magnesia, whether or not cont aining small quantities of other oxides 
added before sintering; other magne sium oxide, whether or not pure.       
251910 -Natural magnesium carbona te (magnesite) 12 12     
251990 -Other 12 12     
2520 Gypsum; anhydrite; plasters (consis ting of calcined gypsum or calcium 
sulphate) whether or not coloured, with or without small quantities of 
accelerators or retarders.       
252010 -Gypsum; anhydrite 12 12     
252020 -Plasters: 12 12     
2521 Limestone flux; limestone and other cal careous stone, of a kind used for the 
manufacture of lime or cement.       
252100 -Limestone flux; limestone and other calcareous stone, of a kind used for the 
manufacture of lime or cement 12 12       WT/ACC/SPEC/GEO/8
 Page 41HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
2522 Quicklime, slaked lime and hydraulic  lime, other than calcium oxide and 
hydroxide of heading No. 28.25.       
252210 - Quicklime. 12 12     
252220 - Slaked lime. 12 12     
252230 - Hydraulic lime. 12 12     
2523 Portland cement, aluminous cement, sl ag cement, supersulphate cement and 
similar hydraulic cements, whether or not coloured or in the form of clinkers:       
252310 - Cement clinkers. 20 20     
25232 -Portland cement:       
252321 --White cement, whether or not artificially coloured 20 20   MX  
252329 -- Other. 20 20   MX  
252330 - Aluminous cement. 20 20     
252390 - Other hydraulic cements: 20 20     
2524 Asbestos.       
252400 -Asbestos 12 12   CAN  
2525 Mica, including splittings; mica waste.       
252510 -Crude mica and mica rifted into sheets or splittings 12 12     
252520 -Mica powder 12 12     
252530 -Mica waste 12 12     
2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or 
otherwise, into blocks or slabs of a re ctangular (including square) shape; talc.       
252610 -Not crushed, not powdered 12 12     
252620 -Crushed or powdered 12 12     
2527 Natural cryolite; natural chiolite.       
252700 -Natural cryolite; natural chiolite 12 12     
2528 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 H3BO3 calculated on the dry weight.       
252810 -Natural sodium borates and concentrates thereof (whether or not calcined) 12 12     
252890 -Other 12 12     
2529 Felspar; leucite, nepheline and nephe line syenite; fluorspar.       
252910 -Felspar 12 12   CZ;SK  
25292 -Fluorspar:       
252921 --Containing by weight 97 % or le ss of calcium fluoride 12 12     
252922 --Containing by weight more than 97 % of calcium fluoride 12 12     
252930 -Leucite; nepheline and nepheline syenite 12 12     
2530 Mineral substances not elsewhere specified or included.       
253010 -Vermiculite, perlite and chlo rites, unexpanded: 12 12     
253020 -Kieserite, epsomite (natural magnesium sulphates) 12 12     
253040 -Natural micaceous iron oxides 12 12     
253090 -Other: 12 12     
2601 Iron ores and concentrates, including roasted iron pyrites.        WT/ACC/SPEC/GEO/8 
Page 42 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
26011 -Iron ores and concentr ates, other than roasted iron pyrites:       
260111 --Non-agglomerated 12 12   CAN  
260112 --Agglomerated 12 12   CAN  
260120 -Roasted iron pyrites 12 12     
2602 Manganese ores and concentrates, incl uding ferruginous manganese ores and 
concentrates with a manganese content of 20 % or more, calculated on the dry 
weight.       
260200 Manganese ores and concentrates, in cluding ferruginous manganese ores and 
concentrates with a manganese content of 20 % or more, calculated on the dry weight. 15 15   AU  
2603 Copper ores and concentrates.       
260300 -Copper ores and concentrates 12 12   AU  
2604 Nickel ores and concentrates.       
260400 -Nickel ores and concentrates 12 12   AU  
2605 Cobalt ores and concentrates.       
260500 -Cobalt ores and concentrates 12 12     
2606 Aluminium ores and concentrates.       
260600 Aluminium ores and concentrates. 12 12   AU  
2607 Lead ores and concentrates.       
260700 -Lead ores and concentrates 12 12   AU  
2608 Zinc ores and concentrates.       
260800 -Zinc ores and concentrates 12 12   AU  
2609 Tin ores and concentrates.       
260900 -Tin ores and concentrates 12 12     
2610 Chromium ores and concentrates.       
261000 -Chromium ores and concentrates 12 12     
2611 Tungsten ores and concentrates.       
261100 -Tungsten ores and concentrates 12 12     
2612 Uranium or thorium ores and concentrates.       
261210 -Uranium ores and concentrates 12 12   AU  
261220 -Thorium ores and concentrates: 12 12     
2613 Molybdenum ores and concentrates.       
261310 -Roasted 12 12     
261390 -Other 12 12     
2614 Titanium ores and concentrates.       
261400 -Titanium ores and concentrates 12 12   AU  
2615 Niobium, tantalum, vanadium or zirconi um ores and concentrates.       
261510 -Zirconium ores and concentrates 12 12   AU  
261590 -Other: 12 12     
2616 Precious metal ores and concentrates.       
261610 -Silver ores and concentrates 12 12       WT/ACC/SPEC/GEO/8
 Page 43HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
261690 -Other 12 12     
2617 Other ores and concentrates.       
261710 -Antimony ores and concentrates 12 12     
261790 -Other 12 12     
2618 Granulated slag (slag sand) from the manufacture of iron or steel.       
261800 -Granulated slag (slag sand) from the manufacture of iron or steel 12 12     
2619 Slag, dross (other than granulated sl ag), scalings and other waste from the 
manufacture of iron or steel.       
261900 -Slag, dross (other than granulated slag), scalings and other waste from the 
manufacture of iron or steel: 12 12     
2620 Ash and residues (other than from the manufacture of iron or steel), containing 
metals or metal compounds.       
26201 -Containing mainly zinc:       
262011 --Hard zinc spelter 12 12     
262019 --Other 12 12     
262020 -Containing mainly lead 12 12     
262030 -Containing mainly copper 12 12     
262040 -Containing mainly aluminium 12 12     
262050 -Containing mainly vanadium 12 12     
262090 -Other 12 12     
2621 Other slag and ash, including seaweed ash (kelp).       
262100 -Other slag and ash, including seaweed ash (kelp) 12 12     
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal.       
27011 -Coal, whether or not pulverised,  but not agglomerated:       
270111 --Anthracite: 12 12     
270112 --Bituminous coal 12 12   AU;CAN  
270119 --Other coal 12 12     
270120 -Briquettes, ovoids and similar solid fu els manufactured from coal 12 12     
2702 Lignite, whether or not agglomerated, excluding jet.       
270210 -Lignite, whether or not pulverise d, but not agglomerated 12 12     
270220 -Agglomerated lignite 12 12     
2703 Peat (including peat litter), whether or not agglomerated.       
270300 -Peat (including peat litter), whethe r or not agglomerated 12 12     
2704 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; 
retort carbon.       
270400 -Coke and semi-coke of coal, of lignite or of peat, whether or not 
agglomerated; retort carbon 12 12   AU  
2705 Coal gas, water gas, producer gas a nd similar gases, other than petroleum 
gases and other gaseous hydrocarbons.       
270500 -Coal gas, water gas, producer gas a nd similar gases, ot her than petroleum 
gases and other gaseous hydrocarbons 12 12      WT/ACC/SPEC/GEO/8 
Page 44 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
2706 Tar distilled from coal, from lignite or from peat, and other mineral tars, 
whether or not dehydrated or partiall y distilled, including reconstituted tars.       
270600 -Tar distilled from coal, from lignite  or from peat, and other mineral tars, 
whether or not dehydrated or partiall y distilled, including reconstituted tars 12 12     
2707 Oils and other products of the distillati on of high temperature coal tar; similar 
products in which the weight of the ar omatic constituents exceeds that of the 
non-aromatic constituents.       
270710 -Benzole: 12 12     
270720 -Toluole: 12 12     
270730 -Xylole 12 12     
270740 -Naphthalene 12 12     
270750 -Other aromatic hydrocarbon mixtures of which 65 % or more by volume 
(including losses) distils at 250 C by the ASTM D 86 method: 12 12     
270760 -Phenols 12 12     
27079 -Other:       
270791 --Creosote oils 12 12     
270799 --Other: 12 12     
2708 Pitch and pitch coke, obtaine d from coal tar or from other mineral tars.       
270810 -Pitch 12 12     
270820 -Pitch coke 12 12     
2709 Petroleum oils and oils obtained from  bituminous minerals, crude.       
270900 -Petroleum oils and oils obtained from bituminous minerals, crude 12 12   AU  
2710 Petroleum oils and oils obtained from  bituminous minerals, other than crude; 
preparations not elsewhere specified or included, containing by weight 70 % or 
more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations.       
271000 Petroleum oils and oils obtained from  bituminous minerals, other than crude; 
preparations not elsewhere specified or included, containing by weight 70 % or 
more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations. 12 12   EU;AU;CAN;BU
L;CZ;SK  
2711 Petroleum gases and other gaseous hydrocarbons.       
27111 -Liquefied:       
271111 --Natural gas 12 12   AU  
271112 --Propane 12 12   AU  
271113 --Butanes 12 12   AU  
271114 --Ethylene, propylene, butylene and butadiene 12 12     
271119 --Other 12 12     
27112 -In gaseous state:       
271121 --Natural gas 12 12     
271129 --Other 12 12       WT/ACC/SPEC/GEO/8
 Page 45HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
2712 Petroleum jelly; paraffin wax, micro- crystalline petroleum wax, slack wax, 
ozokerite, lignite wax, peat wax, othe r mineral waxes, and similar products 
obtained by synthesis or by other pr ocesses, whether or not coloured.       
271210 -Petroleum jelly: 12 12     
271220 -Paraffin wax containi ng by weight less than 0.75 % of oil 12 12     
271290 -Other 12 12     
2713 Petroleum coke, petroleum bitumen and ot her residues of petroleum oils or of 
oils obtained from bituminous minerals.       
27131 -Petroleum coke:       
271311 --Not calcined 12 12     
271312 -- Calcined. 12 12     
271320 -Petroleum bitumen 12 12     
271390 -Other residues of petroleum oils or of oils obtained from bituminous minerals 12 12     
2714 Bitumen and asphalt, natural; bituminous  or oil shale and tar sands; asphaltites 
and asphaltic rocks.       
271410 -Bituminous or oil shale and tar sands 12 12     
271490 -Other 12 12     
2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on 
petroleum bitumen, on mineral tar or on mineral tar pitch (for example, 
bituminous mastics, cut-backs).       
271500 Bituminous mixtures based on natural asphalt, on natural bitumen, on 
petroleum bitumen, on mineral tar or on mineral tar pitch (for example, 
bituminous mastics, cut-backs). 12 12     
2716 Electrical energy.       
271600 -Electrical energy 12 12     
2801 Fluorine, chlorine, bromine and iodine.       
280110 -Chlorine 12 5.5 *  USA  
280120 -Iodine 12 5.5 *  USA  
280130 -Fluorine; bromine 12 5.5 *  USA  
2802 Sulphur, sublimed or precipitate d; colloidal sulphur.       
280200 -Sulphur, sublimed or precipitated; colloidal sulphur 12 5.5 *  MX;USA  
2803 Carbon (carbon blacks and other forms of carbon not elsewhere specified or 
included).       
280300 -Carbon (carbon blacks and other forms of carbon not elsewhere specified or 
included) 12 5.5 *  MX;USA  
2804 Hydrogen, rare gases and other non-metals.       
280410 -Hydrogen 12 12   USA  
28042 -Rare gases:       
280421 --Argon 12 12   USA  
280429 --Other 12 12   USA  
280430 -Nitrogen 12 12   USA  
280440 -Oxygen 12 12   USA   WT/ACC/SPEC/GEO/8 
Page 46 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
280450 -Boron; tellurium 12 12   USA  
28046 -Silicon:       
280461 --Containing by weight not less than 99.99 % of silicon 12 12   USA  
280469 --Other 12 12   USA  
280470 -Phosphorus 12 12   USA  
280480 -Arsenic 12 12   USA  
280490 -Selenium 12 12   USA  
2805 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, 
whether or not intermixed or interalloyed; mercury.       
28051 -Alkali metals:       
280511 --Sodium 12 5.5 *  USA  
280519 --Other 12 5.5 *  USA  
28052 -Alkaline-earth metals:       
280521 --Calcium 12 5.5 *  USA  
280522 --Strontium and barium 12 5.5 *  USA  
280530 -Rare-earth metals, scandium and yttrium, whether or not intermixed or 
interalloyed 12 5.5 *  USA  
280540 -Mercury 12 5.5 *  USA  
2806 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid.       
280610 -Hydrogen chloride (hydrochloric acid) 12 5,5 *  USA  
280620 -Chlorosulphuric acid 12 5,5 *  USA  
2807 Sulphuric acid; oleum.       
280700 -Sulphuric acid; oleum 12 5,5 *  MX;USA  
2808 Nitric acid; sulphonitric acids.       
280800 -Nitric acid; sulphonitric acids 12 12   USA  
2809 Diphosphorus pentaoxide; phosphoric aci d and polyphosphoric acids.       
280910 -Diphosphorus pentaoxide 12 5.5 *  USA  
280920 -Phosphoric acid and polyphosphor ic acids 12 5.5 *  MX;USA  
2810 Oxides of boron; boric acids.       
281000 -Oxides of boron; boric acids 12 5.5 *  USA  
2811 Other inorganic acids and ot her inorganic oxygen compounds of non-metals.       
28111 -Other inorganic acids:       
281111 --Hydrogen fluoride (hydrofluoric acid) 12 5.5 *  USA  
281119 --Other 12 5.5 *  USA  
28112 -Other inorganic oxygen compounds of non-metals:        
281121 --Carbon dioxide 12 5.5 *  USA  
281122 --Silicon dioxide 12 5.5 *  USA  
281123 --Sulphur dioxide 12 5.5 *  MX;USA  
281129 --Other 12 5.5 *  USA  
2812 Halides and halide oxides of non-metals.       
281210 -Chlorides and chloride oxides 12 5.5 *  USA    WT/ACC/SPEC/GEO/8
 Page 47HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
281290 -Other 12 5.5 *  USA  
2813 Sulphides of non-metals; commercial  phosphorus trisulphide.       
281310 -Carbon disulphide 12 5.5 *  USA  
281390 -Other 12 5.5 *  USA  
2814 Ammonia, anhydrous or in aqueous solution.       
281410 -Anhydrous ammonia 12 12   USA  
281420 -Ammonia in aqueous solution 12 12   USA  
2815 Sodium hydroxide (caustic soda); pot assium hydroxide (caustic potash); 
peroxides of sodium or potassium.       
28151 -Sodium hydroxide (caustic soda):       
281511 --Solid 12 5.5 *  USA  
281512 --In aqueous solution (soda lye or liquid soda) 12 5.5 *  USA  
281520 -Potassium hydroxide (caustic potash) 12 5.5 *  USA  
281530 -Peroxides of sodium or potassium 12 5.5 *  USA  
2816 Hydroxide and peroxide of magnesium; oxides, hydr oxides and peroxides, of 
strontium or barium.       
281610 -Hydroxide and peroxide of magnesium 12 5.5 *  USA  
281620 -Oxide, hydroxide and peroxide of strontium 12 5.5 *  USA  
281630 -Oxide, hydroxide and peroxi de of barium 12 5.5 *  USA  
2817 Zinc oxide; zinc peroxide.       
281700 -Zinc oxide; zinc peroxide 12 5.5 *  USA  
2818 Artificial corundum, whether or not ch emically defined; aluminium oxide; 
aluminium hydroxide.       
281810 -Artificial corundum, whether or not  chemically defined 12 5.5 *  USA  
281820 -Aluminium oxide, other than artificial corundum 12 5.5 *  AU;USA  
281830 -Aluminium hydroxide 12 5.5 *  AU;USA  
2819 Chromium oxides and hydroxides.       
281910 -Chromium trioxide 12 5.5 *  USA  
281990 -Other 12 5.5 *  USA  
2820 Manganese oxides.       
282010 -Manganese dioxide 12 5.5 *  USA  
282090 -Other 12 5.5 *  USA  
2821 Iron oxides and hydroxides; earth colour s containing 70 % or more by weight 
of combined iron evaluated as Fe2O3.       
282110 -Iron oxides and hydroxides 12 12   USA  
282120 -Earth colours 12 12   USA  
2822 Cobalt oxides and hydroxides; comme rcial cobalt oxides.       
282200 -Cobalt oxides and hydroxides; comm ercial cobalt oxides 12 5.5 *  USA  
2823 Titanium oxides.       
282300 -Titanium oxides 12 5.5 *  USA  
2824 Lead oxides; red lead and orange lead.        WT/ACC/SPEC/GEO/8 
Page 48 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
282410 -Lead monoxide (litharge, massicot) 12 5.5 *  USA  
282420 -Red lead and orange lead 12 5.5 *  USA  
282490 -Other 12 5.5 *  USA  
2825 Hydrazine and hydroxylamine and their i norganic salts; other inorganic bases; 
other metal oxides, hydr oxides and peroxides.       
282510 -Hydrazine and hydroxylamine and th eir inorganic salts 12 5.5 *  USA  
282520 -Lithium oxide and hydroxide 12 5.5 *  USA  
282530 -Vanadium oxides and hydroxides 12 5.5 *  USA  
282540 -Nickel oxides and hydroxides 12 5.5 *  USA  
282550 -Copper oxides and hydroxides 12 5.5 *  USA  
282560 -Germanium oxides and zirconium dioxide 12 5.5 *  USA  
282570 -Molybdenum oxides and hydroxides 12 5.5 *  USA  
282580 -Antimony oxides 12 5.5 *  USA  
282590 -Other 12 5.5 *  USA  
2826 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.       
28261 -Fluorides:       
282611 --Of ammonium or of sodium 12 5.5 *  USA  
282612 --Of aluminium 12 5.5 *  USA  
282619 --Other 12 5.5 *  USA  
282620 -Fluorosilicates of sodium or  of potassium 12 5.5 *  USA  
282630 -Sodium hexafluoroaluminate (s ynthetic cryolite) 12 5.5 *  USA  
282690 -Other 12 5.5 *  USA  
2827 Chlorides, chloride oxides and chlori de hydroxides; bromides and bromide 
oxides; iodides and iodide oxides.       
282710 -Ammonium chloride 12 5.5 *  USA  
282720 -Calcium chloride 12 5.5 *  USA  
28273 -Other chlorides:       
282731 --Of magnesium 12 5.5 *  USA  
282732 --Of aluminium 12 5.5 *  USA  
282733 --Of iron 12 5.5 *  USA  
282734 --Of cobalt 12 5.5 *  USA  
282735 --Of nickel 12 5.5 *  USA  
282736 --Of zinc 12 5.5 *  USA  
282738 --Of barium 12 5.5 *  USA  
282739 --Other 12 5.5 *  USA  
28274 -Chloride oxides and chloride hydroxides:       
282741 --Of copper 12 5.5 *  USA  
282749 --Other 12 5.5 *  USA  
28275 -Bromides and bromide oxides:       
282751 --Bromides of sodium or of potassium 12 5.5 *  USA  
282759 --Other 12 5.5 *  USA    WT/ACC/SPEC/GEO/8
 Page 49HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
282760 -Iodides and iodide oxides 12 5.5 *  USA  
2828 Hypochlorites; commercial calcium hypochlor ite; chlorites; hypobromites.       
282810 -Commercial calcium hypochlorite and ot her calcium hypochlorites 12 5.5 *  USA  
282890 -Other 12 5.5 *  USA  
2829 Chlorates and perchlorates; bromates and perb romates; iodates and periodates.       
28291 -Chlorates:       
282911 --Of sodium 12 5.5 *  USA  
282919 --Other 12 5.5 *  USA  
282990 -Other 12 5.5 *  USA  
2830 Sulphides; polysulphides.       
283010 -Sodium sulphides 12 5.5 *  MX;USA  
283020 -Zinc sulphide 12 5.5 *  USA  
283030 -Cadmium sulphide 12 5.5 *  USA  
283090 -Other 12 5.5 *  USA  
2831 Dithionites and sulphoxylates.       
283110 -Of sodium 12 5.5 *  USA  
283190 -Other 12 5.5 *  USA  
2832 Sulphites; thiosulphates.       
283210 -Sodium sulphites 12 5.5 *  USA  
283220 -Other sulphites 12 5.5 *  USA  
283230 -Thiosulphates 12 5.5 *  USA  
2833 Sulphates; alums; peroxosulpha tes (persulphates).       
28331 -Sodium sulphates:       
283311 --Disodium sulphate 12 5.5 *  USA  
283319 --Other 12 5.5 *  USA  
28332 -Other sulphates:       
283321 --Of magnesium 12 5.5 *  USA  
283322 --Of aluminium 12 5.5 *  USA  
283323 --Of chromium 12 5.5 *  USA  
283324 --Of nickel 12 5.5 *  USA  
283325 --Of copper 12 5.5 *  USA  
283326 --Of zinc 12 5.5 *  USA  
283327 --Of barium 12 5.5 *  USA  
283329 --Other 12 5.5 *  USA  
283330 -Alums 12 5.5 *  USA  
283340 -Peroxosulphates (persulphates) 12 5.5 *  USA  
2834 Nitrites; nitrates.       
283410 -Nitrites 12 12   USA  
28342 -Nitrates:       
283421 --Of potassium 12 12   USA  
283422 --Of bismuth 12 12   USA   WT/ACC/SPEC/GEO/8 
Page 50 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
283429 --Other 12 12   USA  
2835 Phosphinates (hypophosphites), phos phonates (phosphites), phosphates and 
polyphosphates.       
283510 -Phosphinates (hypophosphites) and phos phonates (phosphites) 12 5.5 *  USA  
28352 -Phosphates:       
283522 --Of mono- or disodium 12 5.5 *  USA  
283523 --Of trisodium 12 5.5 *  USA  
283524 --Of potassium 12 5.5 *  USA  
283525 --Calcium hydrogenorthophosphate (" dicalcium phosphate") 12 5.5 *  USA  
283526 --Other phosphates of calcium 12 5.5 *  USA  
283529 --Other 12 5.5 *  USA  
28353 -Polyphosphates:       
283531 --Sodium triphosphate (sodium tr ipolyphosphate) 12 5.5 *  MX;USA  
283539 --Other 12 5.5 *  MX;USA  
2836 Carbonates; peroxocarbonates (per carbonates); commercial ammonium 
carbonate containing ammonium carbamate.       
283610 -Commercial ammonium carbonate and ot her ammonium carbonates 12 5.5 *  USA  
283620 -Disodium carbonate 12 5.5 *  USA  
283630 -Sodium hydrogencarbonate (sodi um bicarbonate) 12 5.5 *  USA  
283640 -Potassium carbonates 12 5.5 *  USA  
283650 -Calcium carbonate 12 5.5 *  USA  
283660 -Barium carbonate 12 5.5 *  USA  
283670 -Lead carbonate 12 5.5 *  USA  
28369 -Other:       
283691 --Lithium carbonates 12 5.5 *  USA  
283692 --Strontium carbonate 12 5.5 *  USA  
283699 --Other 12 5.5 *  USA  
2837 Cyanides, cyanide oxides and complex cyanides.       
28371 -Cyanides and cyanide oxides:       
283711 --Of sodium 12 12   USA  
283719 --Other 12 12   USA  
283720 -Complex cyanides 12 12   USA  
2838 Fulminates, cyanates and thiocyanates.       
283800 -Fulminates, cyanates and thiocyanates 12 5.5 *  USA  
2839 Silicates; commercial alkali metal silicates.       
28391 -Of sodium:       
283911 --Sodium metasilicates 12 5.5 *  USA  
283919 --Other 12 5.5 *  USA  
283920 -Of potassium 12 5.5 *  USA  
283990 -Other 12 5.5 *  USA  
2840 Borates; peroxoborates (perborates).         WT/ACC/SPEC/GEO/8
 Page 51HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
28401 -Disodium tetraborate (refined borax):       
284011 --Anhydrous 12 5.5 *  USA  
284019 --Other 12 5.5 *  USA  
284020 -Other borates 12 5.5 *  USA  
284030 -Peroxoborates (perborates) 12 5.5 *  USA  
2841 Salts of oxometallic or peroxometallic acids.       
284110 -Aluminates 12 5.5 *  USA  
284120 -Chromates of zinc or of lead 12 5.5 *  USA  
284130 -Sodium dichromate 12 5.5 *  USA  
284140 -Potassium dichromate 12 5.5 *  USA  
284150 -Other chromates and dichromates; peroxochromates 12 5.5 *  USA  
28416 -Manganites, manganates a nd permanganates:       
284161 --Potassium permanganate 12 5.5 *  USA  
284169 --Other 12 5.5 *  USA  
284170 -Molybdates 12 5.5 *  USA  
284180 -Tungstates (wolframates) 12 5.5 *  USA  
284190 -Other 12 5.5 *  USA  
2842 Other salts of inorganic acids or pe roxoacids, excluding azides.       
284210 -Double or complex silicates 12 5.5 *  USA  
284290 -Other 12 5.5 *  USA  
2843 Colloidal precious metals; inorganic or  organic compounds of precious metals, 
whether or not chemically define d; amalgams of precious metals.       
284310 -Colloidal precious metals 12 5.5 *  USA  
28432 -Silver compounds:       
284321 --Silver nitrate 12 5.5 *  USA  
284329 --Other 12 5.5 *  USA  
284330 -Gold compounds 12 5.5 *  USA  
284390 -Other compounds; amalgams 12 5.5 *  USA  
2844 Radioactive chemical elements and ra dioactive isotopes (including the fissile 
or fertile chemical elements and isot opes) and their compounds; mixtures and 
residues containing these products.       
284410 -Natural uranium and its compounds; alloys, dispersions (including cermets), 
ceramic products and mixtures containing natural uranium or natural uranium 
compounds 12 5.5 *  USA  
284420 -Uranium enriched in U 235 and its compounds; plutonium and its compounds; 
alloys, dispersions (including cermets), ceramic products and mixtures 
containing uranium enriched in U 235, plutonium or compounds of these products 12 5.5 *  USA  
284430 -Uranium depleted in U 235 and its compounds; thorium and its compounds; 
alloys, dispersions (including cermets), ceramic products and mixtures 
containing uranium depleted in U 235, thorium or compounds of these 
products 12 5.5 *  USA   WT/ACC/SPEC/GEO/8 
Page 52 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
284440 -Radioactive elements and isotope s and compounds other than those of 
subheading No. 2844.10, 2844.20 or 2844.30; alloys, dispersions (including 
cermets), ceramic products and mixtures containing these elements, isotopes or 
compounds; radioactive residues 12 0 *  USA  
284450 -Spent (irradiated) fuel elements (car tridges) of nuclear r eactors 12 5.5 *  USA  
2845 Isotopes other than those of heading No. 28.44; compounds, inorganic or 
organic, of such isotopes, whet her or not chemically defined.       
284510 -Heavy water (deuterium oxide) 12 5.5 *  USA  
284590 -Other 12 5.5 *  USA  
2846 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of 
scandium or of mixtures of these metals.       
284610 -Cerium compounds 12 5.5 *  USA  
284690 -Other 12 5.5 *  USA  
2847 Hydrogen peroxide, whether or not solidified with urea.       
284700 -Hydrogen peroxide, whether or not  solidified with urea 12 5.5 *  USA  
2848 Phosphides, whether or not chemically defined, excluding ferrophosphorus.       
284800 -Phosphides, whether or not chemically de fined, excluding ferrophosphorus 12 5.5 *  USA  
2849 Carbides, whether or not chem ically defined.       
284910 -Of calcium 12 5.5 *  USA  
284920 -Of silicon 12 5.5 *  MX;USA  
284990 -Other 12 5.5 *  USA  
2850 Hydrides, nitrides, azides, silicides and borides, whether or not chemically 
defined, other than compounds which are also carbides of heading No. 28.49.       
285000 -Hydrides, nitrides, azides, silicides and borides, whether or not chemically 
defined, other than compounds which are also carbides of heading No. 28.49 12 5.5 *  USA  
2851 Other inorganic compounds (includi ng distilled or conductivity water and 
water of similar purity); liquid air (whe ther or not rare gases have been 
removed); compressed air; amalgams, other than amalgams of precious metals.       
285100 -Other inorganic compounds (incl uding distilled or conductivity water and 
water of similar purity); liquid air (whe ther or not rare gases have been 
removed); compressed air; amalgams, other than amalgams of precious metals 12 5.5 *  USA  
2901 Acyclic hydrocarbons.       
290110 -Saturated 12 0 *  USA  
29012 -Unsaturated:       
290121 --Ethylene 12 0 *  MX;USA  
290122 --Propene (propylene) 12 0 *  USA  
290123 --Butene (butylene) and isomers thereof 12 0 *  USA  
290124 --Buta-1,3-diene and isoprene 12 0 *  USA  
290129 --Other 12 0 *  USA  
2902 Cyclic hydrocarbons.       
29021 -Cyclanes, cyclenes and cycloterpenes:       
290211 --Cyclohexane 12 0 *  USA    WT/ACC/SPEC/GEO/8
 Page 53HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
290219 --Other 12 0 *  USA  
290220 -Benzene 12 0 *  USA  
290230 -Toluene 12 0 *  USA  
29024 -Xylenes:       
290241 --o-Xylene 12 0 *  USA  
290242 --m-Xylene 12 0 *  USA  
290243 --p-Xylene 12 0 *  USA  
290244 --Mixed xylene isomers 12 0 *  USA  
290250 -Styrene 12 0 *  CAN;USA  
290260 -Ethylbenzene 12 0 *  USA  
290270 -Cumene 12 0 *  USA  
290290 -Other 12 0 *  USA  
2903 Halogenated derivatives of hydrocarbons.       
29031 -Saturated chlorinated derivatives of acyclic hydrocarbons:       
290311 --Chloromethane (methyl chloride) and chlo roethane (ethyl chloride) 12 5.5 *  USA  
290312 --Dichloromethane (methyle ne chloride) 12 5.5 *  USA  
290313 --Chloroform (trichloromethane) 12 5.5 *  USA  
290314 --Carbon tetrachloride 12 5.5 *  USA  
290315 --1,2-Dichloroethane (ethylene dichloride) 12 5.5 *  USA  
290316 --1,2-Dichloropropane (propylene dichlo ride) and dichlorobutanes 12 5.5 *  USA  
290319 --Other 12 5.5 *  USA  
29032 -Unsaturated chlorinated derivatives  of acyclic hydrocarbons:       
290321 --Vinyl chloride (chloroethylene) 12 5.5 *  USA  
290322 --Trichloroethylene 12 5.5 *  USA  
290323 --Tetrachloroethylene (perchloroethylene) 12 5.5 *  USA  
290329 --Other 12 5.5 *  USA  
290330 -Fluorinated, brominated or iodinated deri vatives of acyclic hydrocarbons 12 5.5 *  USA  
29034 -Halogenated derivatives of acyclic hydrocarbons containing two or more 
different halogens:       
290341 --Trichlorofluoromethane 12 5.5 *  USA  
290342 --Dichlorodifluoromet hane 12 5.5 *  USA  
290343 --Trichlorotrifluoroethanes 12 5.5 *  USA  
290344 --Dichlorotetrafluoroet hanes and chloropentafluoroethane 12 5.5 *  USA  
290345 --Other derivatives perhalogenated only with fluorine and chlorine 12 5.5 *  USA  
290346 --Bromochlorodifluoromethane , bromotrifluoromethane and 
dibromotetrafluoroethanes 12 5.5 *  USA  
290347 --Other perhalogenated derivatives 12 5.5 *  USA  
290349 --Other 12 5.5 *  MX;USA  
29035 -Halogenated derivatives of cyclanic, cyclen ic or cycloterpenic hydrocarbons:       
290351 --1,2,3,4,5,6-Hexachloroc yclohexane 12 5.5 *  USA  
290359 --Other 12 5.5 *  USA   WT/ACC/SPEC/GEO/8 
Page 54 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
29036 -Halogenated derivatives of aromatic hydrocarbons:       
290361 --Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene 12 5.5 *  USA  
290362 --Hexachlorobenzene and DDT (1,1,1-trichloro -2,2-bis(p-chlorophenyl)ethane) 12 5.5 *  USA  
290369 --Other 12 5.5 *  USA  
2904 Sulphonated, nitrated or nitrosated de rivatives of hydrocarbons, whether or not 
halogenated.       
290410 -Derivatives containing only sulpho groups, their salts and ethyl esters 12 5.5 *  USA  
290420 -Derivatives containing only nitro or only nitroso groups 12 5.5 *  USA  
290490 -Other 12 5.5 *  USA  
2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated 
derivatives.       
29051 -Saturated monohydric alcohols:       
290511 --Methanol (methyl alcohol) 12 5.5 *  USA  
290512 --Propan-1-ol (propyl alcohol) and propan- 2-ol (isopropyl alcohol) 12 5.5 *  USA  
290513 --Butan-1-ol (n-butyl alcohol) 12 5.5 *  USA  
290514 --Other butanols 12 5.5 *  USA  
290515 --Pentanol (amyl alcohol) and isomers thereof 12 5.5 *  USA  
290516 --Octanol (octyl alcohol) and isomers thereof 12 5.5 *  USA  
290517 --Dodecan-1-ol (lauryl alcohol), hexad ecan-1-ol (cetyl alcohol) and octadecan-
1-ol (stearyl alcohol) 12 5.5 *  USA  
290519 --Other 12 5.5 *  USA  
29052 -Unsaturated monohydric alcohols:       
290522 --Acyclic terpene alcohols 12 5.5 *  USA  
290529 --Other 12 5.5 *  USA  
29053 -Diols:       
290531 --Ethylene glycol (ethanediol) 12 5.5 *  MX;USA  
290532 --Propylene glycol (propane -1,2-diol) 12 5.5 *  MX;USA  
290539 --Other 12 5.5 *  USA  
29054 -Other polyhydric alcohols:       
290541 --2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane) 12 5.5 *  USA  
290542 --Pentaerythritol 12 5.5 *  USA  
290543 --Mannitol 12 5.5 *  USA  
290544 --D-glucitol (sorbitol) 12 5.5 *  USA  
290545 --Glycerol 12 5.5 *  USA  
290549 --Other 12 5.5 *  USA  
290550 -Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic 
alcohols 12 5.5 *  USA  
2906 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated 
derivatives.       
29061 -Cyclanic, cyclenic or cycloterpenic:       
290611 --Menthol 12 5.5 *  USA  
290612 --Cyclohexanol, methylcyclohexanols a nd dimethylcyclohexanols 12 5.5 *  USA    WT/ACC/SPEC/GEO/8
 Page 55HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
290613 --Sterols and inositols 12 5.5 *  USA  
290614 --Terpineols 12 5.5 *  USA  
290619 --Other 12 5.5 *  USA  
29062 -Aromatic:       
290621 --Benzyl alcohol 12 5.5 *  USA  
290629 --Other 12 5.5 *  USA  
2907 Phenols; phenol-alcohols.       
29071 -Monophenols:       
290711 --Phenol (hydroxybenzene) and its salts 12 5.5 *  MX;USA  
290712 --Cresols and their salts 12 5.5 *  USA  
290713 --Octylphenol, nonylphenol and their is omers; salts thereof 12 5.5 *  USA  
290714 --Xylenols and their salts 12 5.5 *  USA  
290715 --Naphthols and their salts 12 5.5 *  USA  
290719 --Other 12 5.5 *  USA  
29072 -Polyphenols:       
290721 --Resorcinol and its salts 12 5.5 *  USA  
290722 --Hydroquinone (quinol) and its salts 12 5.5 *  USA  
290723 --4,4'-Isopropylidenediphenol (bisphenol A, di phenylolpropane) and its salts 12 5.5 *  USA  
290729 --Other 12 5.5 *  USA  
290730 -Phenol-alcohols 12 5.5 *  USA  
2908 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or 
phenol-alcohols.       
290810 -Derivatives containing only halogen substituents and their salts 12 5.5 *  USA  
290820 -Derivatives containing only sulpho groups , their salts and esters 12 5.5 *  USA  
290890 -Other 12 5.5 *  USA  
2909 Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, 
ether peroxides, ketone peroxides (whe ther or not chemically defined), and 
their halogenated, sulphonated, n itrated or nitrosated derivatives.       
29091 -Acyclic ethers and thei r halogenated, sulphonated, nitrated or nitrosated 
derivatives:       
290911 --Diethyl ether 12 5.5 *  USA  
290919 --Other 12 5.5 *  EU;USA  
290920 -Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, 
nitrated or nitrosated derivatives 12 5.5 *  USA  
290930 -Aromatic ethers and their halogenate d, sulphonated, nitrated or nitrosated 
derivatives 12 5.5 *  USA  
29094 -Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated 
derivatives:       
290941 --2,2'-Oxydiethanol (diethylene glycol, digol) 12 5.5 *  MX;USA  
290942 --Monomethyl ethers of ethylene glycol or  of diethylene glycol  12 5.5 *  MX;USA  
290943 --Monobutyl ethers of ethylene glycol or  of diethylene glycol 12 5.5 *  USA  
290944 --Other monoalkylethers of ethylene glycol  or of diethylene glycol 12 5.5 *  MX;USA   WT/ACC/SPEC/GEO/8 
Page 56 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
290949 --Other 12 5.5 *  USA  
290950 -Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, 
nitrated or nitrosated derivatives 12 5.5 *  USA  
290960 -Alcohol peroxides, ethe r peroxides, ketone peroxi des and their halogenated, 
sulphonated, nitrated or nitrosated derivatives 12 5.5 *  USA  
2910 Epoxides, epoxyalcohols,  epoxyphenols and epoxyethers, with a three-
membered ring, and their halogenated, sulphonated, nitrated or nitrosated 
derivatives.       
291010 -Oxirane (ethylene oxide) 12 5.5 *  USA  
291020 -Methyloxirane (propyle ne oxide) 12 5.5 *  USA  
291030 -1-Chloro-2,3-epoxypropane (epichlorohydrin) 12 5.5 *  USA  
291090 -Other 12 5.5 *  USA  
2911 Acetals and hemiacetals, whether or not  with other oxygen function, and their 
halogenated, sulphonated, nitrat ed or nitrosated derivatives.       
291100 -Acetals and hemiacetals, whether or not  with other oxygen function, and their 
halogenated, sulphonated, nitrat ed or nitrosated derivatives 12 5.5 *  USA  
2912 Aldehydes, whether or not with othe r oxygen function; cyclic polymers of 
aldehydes; paraformaldehyde.       
29121 -Acyclic aldehyde s without other oxygen function:       
291211 --Methanal (formaldehyde) 12 5.5 *  USA  
291212 --Ethanal (acetaldehyde) 12 5.5 *  USA  
291213 --Butanal (butyraldehyde, normal isomer) 12 5.5 *  USA  
291219 --Other 12 5.5 *  USA  
29122 -Cyclic aldehydes without ot her oxygen function:       
291221 --Benzaldehyde 12 5.5 *  USA  
291229 --Other 12 5.5 *  USA  
291230 -Aldehyde-alcohols 12 5.5 *  USA  
29124 -Aldehyde-ethers, aldehyde-phenol s and aldehydes with other oxygen 
function:       
291241 --Vanillin (4-hydroxy-3-methoxybenzaldehyde) 12 5.5 *  USA  
291242 --Ethylvanillin (3-ethoxy-4-hyd roxybenzaldehyde) 12 5.5 *  USA  
291249 --Other 12 5.5 *  USA  
291250 -Cyclic polymers of aldehydes 12 5.5 *  USA  
291260 -Paraformaldehyde 12 5.5 *  USA  
2913 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of 
heading No. 29.12.       
291300 -Halogenated, sulphonated, nitrated or nitrosated derivatives of products of 
heading No. 29.12 12 5.5 *  USA  
2914 Ketones and quinones, wh ether or not with other oxygen function, and their 
halogenated, sulphonated, nitrat ed or nitrosated derivatives.       
29141 -Acyclic ketones without ot her oxygen function:       
291411 --Acetone 12 5.5 *  USA    WT/ACC/SPEC/GEO/8
 Page 57HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
291412 --Butanone (methyl ethy l ketone) 12 5.5 *  USA  
291413 --4-Methylpentan-2-one (methyl is obutyl ketone) 12 5.5 *  MX;USA  
291419 --Other 12 5.5 *  USA  
29142 -Cyclanic, cyclenic or cy cloterpenic ketones without othe r oxygen function:       
291421 --Camphor 12 5.5 *  USA  
291422 --Cyclohexanone and methyl cyclohexanones 12 5.5 *  USA  
291423 --Ionones and methyli onones 12 5.5 *  USA  
291429 --Other 12 5.5 *  MX;USA  
29143 -Aromatic ketones without ot her oxygen function:       
291431 --Phenylacetone (phenylpropan-2-one) 12 5.5 *  USA  
291439 --Other 12 5.5 *  USA  
291440 -Ketone-alcohols and ketone -aldehydes 12 5.5 *  USA  
291450 -Ketone-phenols and ke tones with other oxygen function 12 5.5 *  USA  
29146 -Quinones:       
291461 --Anthraquinone 12 5.5 *  USA  
291469 --Other 12 5.5 *  USA  
291470 -Halogenated, sulphonated, nitrated or  nitrosated derivatives 12 5.5 *  USA  
2915 Saturated acyclic monocarboxylic aci ds and their anhydrides, halides, 
peroxides and peroxyacids; their hal ogenated, sulphonated, nitrated or 
nitrosated derivatives.       
29151 -Formic acid, its salts and esters:       
291511 --Formic acid 12 5.5 *  USA  
291512 --Salts of formic acid 12 5.5 *  USA  
291513 --Esters of formic acid 12 5.5 *  USA  
29152 -Acetic acid and its salts; acetic anhydride:       
291521 --Acetic acid 12 5.5 *  MX;USA  
291522 --Sodium acetate 12 5.5 *  USA  
291523 --Cobalt acetates 12 5.5 *  USA  
291524 --Acetic anhydride 12 5.5 *  MX;USA  
291529 --Other 12 5.5 *  USA  
29153 -Esters of acetic acid:       
291531 --Ethyl acetate 12 5.5 *  MX;USA  
291532 --Vinyl acetate 12 5.5 *  MX;USA  
291533 --n-Butyl acetate 12 5.5 *  USA  
291534 --Isobutyl acetate 12 5.5 *  USA  
291535 --2-Ethoxyethyl acetate 12 5.5 *  USA  
291539 --Other 12 5.5 *  MX;USA  
291540 -Mono-, di- or trichloroacetic acids, their salts and esters 12 5.5 *  USA  
291550 -Propionic acid, its salts and esters 12 5.5 *  USA  
291560 -Butyric acids, valeric acids, th eir salts and esters 12 5.5 *  USA  
291570 -Palmitic acid, steari c acid, their salts and esters 12 5.5 *  USA   WT/ACC/SPEC/GEO/8 
Page 58 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
291590 -Other 12 5.5 *  USA  
2916 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, 
sulphonated, nitrated or nitrosated derivatives.       
29161 -Unsaturated acyclic monocarboxylic  acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives:       
291611 --Acrylic acid and its salts 12 6.5 *  USA  
291612 --Esters of acrylic acid 12 6.5 *  MX;USA  
291613 --Methacrylic acid and its salts 12 6.5 *  USA  
291614 --Esters of methacrylic acid 12 6.5 *  MX;USA  
291615 --Oleic, linoleic or linolenic acids, their salts and esters 12 6.5 *  USA  
291619 --Other 12 6.5 *  USA  
291620 -Cyclanic, cyclenic or cycloterpe nic monocarboxylic acids, their anhydrides, 
halides, peroxides, peroxyaci ds and their derivatives 12 6.5 *  USA  
29163 -Aromatic monocarboxylic acids, thei r anhydrides, halides, peroxides, 
peroxyacids and their derivatives:       
291631 --Benzoic acid, its salts and esters 12 6.5 *  USA  
291632 --Benzoyl peroxide and benzoyl chloride 12 6.5 *  USA  
291634 --Phenylacetic acid and its salts 12 6.5 *  USA  
291635 --Esters of phenylacetic acid 12 6.5 *  USA  
291639 --Other 12 6.5 *  USA  
2917 Polycarboxylic acids, their anhydrides , halides, peroxides and peroxyacids; 
their halogenated, sulphonated, n itrated or nitrosated derivatives.       
29171 -Acyclic polycarboxylic acids, thei r anhydrides, halides, peroxides, 
peroxyacids and their derivatives:       
291711 --Oxalic acid, its salts and esters 12 6.5 *  USA  
291712 --Adipic acid, its salts and esters 12 6.5 *  USA  
291713 --Azelaic acid, sebacic acid, their salts and esters 12 6.5 *  USA  
291714 --Maleic anhydride 12 6.5 *  USA  
291719 --Other 12 6.5 *  USA  
291720 -Cyclanic, cyclenic or  cycloterpenic polycarboxylic acids, their anhydrides, 
halides, peroxides, peroxyaci ds and their derivatives 12 6.5 *  USA  
29173 -Aromatic polycarboxylic acids, thei r anhydrides, halides, peroxides, 
peroxyacids and their derivatives:       
291731 --Dibutyl orthophthalates 12 6.5 *  USA  
291732 --Dioctyl orthophthala tes 12 6.5 *  MX;USA  
291733 --Dinonyl or didecyl orthophthalates 12 6.5 *  USA  
291734 --Other esters of orthophthalic acid 12 6.5 *  USA  
291735 --Phthalic anhydride 12 6.5 *  USA  
291736 --Terephthalic acid and its  salts 12 6.5 *  MX;USA  
291737 --Dimethyl terephthala te 12 6.5 *  MX;USA  
291739 --Other 12 6.5 *  USA    WT/ACC/SPEC/GEO/8
 Page 59HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
2918 Carboxylic acids with additional oxy gen function and their anhydrides, 
halides, peroxides and peroxyacids; their ha logenated, sulphonated, nitrated or 
nitrosated derivatives.       
29181 -Carboxylic acids with alcohol func tion but without other oxygen function, 
their anhydrides, halides, peroxides,  peroxyacids and their derivatives:       
291811 --Lactic acid, its salts and esters 12 6.5 *  USA  
291812 --Tartaric acid 12 6.5 *  USA  
291813 --Salts and esters of tartaric acid 12 6.5 *  USA  
291814 --Citric acid 12 6.5 *  USA  
291815 --Salts and esters of citric acid 12 6.5 *  USA  
291816 --Gluconic acid, its salts and esters 12 6.5 *  USA  
291817 --Phenylglycolic acid (mandelic acid) , its salts and esters 12 6.5 *  USA  
291819 --Other 12 6.5 *  USA  
29182 -Carboxylic acids with phenol functi on but without othe r oxygen function, 
their anhydrides, halides, peroxides,  peroxyacids and their derivatives:       
291821 --Salicylic acid and its salts 12 6.5 *  USA  
291822 --O-Acetylsalicylic acid, its salts and esters 12 6.5 *  USA  
291823 --Other esters of salicylic acid and their salts 12 6.5 *  MX;USA  
291829 --Other 12 6.5 *  USA  
291830 -Carboxylic acids with aldehyde or ketone function but without other oxygen 
function, their anhydrides, halides, per oxides, peroxyacids and their derivatives12 6.5 *  USA  
291890 -Other 12 6.5 *  USA  
2919 Phosphoric esters and their salts, incl uding lactophosphates; their halogenated, 
sulphonated, nitrated or nitrosated derivatives.       
291900 -Phosphoric esters and their salts, incl uding lactophosphates; their halogenated, 
sulphonated, nitrated or nitrosated derivatives 12 6.5 *  USA  
2920 Esters of other inorganic acids (exclu ding esters of hydrogen halides) and their 
salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.       
292010 -Thiophosphoric esters (phosphorothioate s) and their salts; their halogenated, 
sulphonated, nitrated or nitrosated derivatives 12 6.5 *  USA  
292090 -Other 12 6.5 *  USA  
2921 Amine-function compounds.       
29211 -Acyclic monoamines and their derivatives; salts thereof:       
292111 --Methylamine, di- or trimethylam ine and their salts 12 6.5 *  USA  
292112 --Diethylamine and its salts 12 6.5 *  USA  
292119 --Other 12 6.5 *  USA  
29212 -Acyclic polyamines and their deri vatives; salts thereof:       
292121 --Ethylenediamine and its salts 12 6.5 *  USA  
292122 --Hexamethylenediamine and its salts 12 6.5 *  USA  
292129 --Other 12 6.5 *  USA  
292130 -Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their 
derivatives; salts thereof 12 6.5 *  USA   WT/ACC/SPEC/GEO/8 
Page 60 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
29214 -Aromatic monoamines and their derivatives; salts thereof:        
292141 --Aniline and its salts 12 6.5 *  USA  
292142 --Aniline derivatives and their salts 12 6.5 *  USA  
292143 --Toluidines and their derivativ es; salts thereof 12 6.5 *  USA  
292144 --Diphenylamine and its derivatives; salts thereof 12 6.5 *  USA  
292145 --1-Naphthylamine (alpha-napht hylamine), 2-naphthylamine (beta-
naphthylamine) and their derivatives; salts thereof 12 6.5 *  USA  
292149 --Other 12 6.5 *  USA  
29215 -Aromatic polyamines and their derivatives; salts thereof:       
292151 --o-, m-, p-Phenylenediamine, diami notoluenes, and their derivatives; salts 
thereof 12 6.5 *  USA  
292159 --Other 12 6.5 *  USA  
2922 Oxygen-function amino-compounds.       
29221 -Amino-alcohols, their ethers and esters , other than those containing more than 
one kind of oxygen function; salts thereof:       
292211 --Monoethanolamine and its salts 12 6.5 *  USA  
292212 --Diethanolamine and its salts 12 6.5 *  USA  
292213 --Triethanolamine and its salts 12 6.5 *  USA  
292219 --Other 12 6.5 *  USA  
29222 -Amino-naphthols and other amino-phenols, their ethers  and esters, other than 
those containing more than one kind of oxygen function; salts thereof:       
292221 --Aminohydroxynaphthalenesulphonic aci ds and their salts 12 6.5 *  USA  
292222 --Anisidines, dianisidines, phenetid ines, and their salts 12 6.5 *  USA  
292229 --Other 12 6.5 *  USA  
292230 -Amino-aldehydes, amino-ketones and amino-quinones, other than those 
containing more than one kind of  oxygen function; salts thereof 12 6.5 *  USA  
29224 -Amino-acids and their esters, other th an those containing more than one kind 
of oxygen function; salts thereof:       
292241 --Lysine and its esters; salts thereof 12 6.5 *  USA  
292242 --Glutamic acid and its salts 12 6.5 *  USA  
292243 --Anthranilic acid and its salts 12 6.5 *  USA  
292249 --Other 12 6.5 *  USA  
292250 -Amino-alcohol-phenols, amino-aci d-phenols and other amino-compounds 
with oxygen function 12 6.5 *  USA  
2923 Quaternary ammonium salts and hydroxides; lecithins and other 
phosphoaminolipids.       
292310 -Choline and its salts 12 6.5 *  USA  
292320 -Lecithins and other phosphoaminolipids 12 6.5 *  USA  
292390 -Other 12 6.5 *  USA  
2924 Carboxyamide-function compounds; amide-function compounds of carbonic 
acid.         WT/ACC/SPEC/GEO/8
 Page 61HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
292410 -Acyclic amides (including acyclic carbamates) and their derivatives; salts 
thereof 12 6.5 *  MX;USA  
29242 -Cyclic amides (including cyclic carbamates) and their derivatives; salts 
thereof:       
292421 --Ureines and their derivatives; salts thereof 12 6.5 *  USA  
292422 --2-Acetamidobenzoic acid 12 6.5 *  USA  
292429 --Other 12 6.5 *  MX;USA  
2925 Carboxyimide-function compounds (inc luding saccharin and its salts) and 
imine-function compounds.       
29251 -Imides and their derivatives; salts thereof:       
292511 --Saccharin and its salts 12 6.5 *  CZ;SK;USA  
292519 --Other 12 6.5 *  USA  
292520 -Imines and their derivatives; salts thereof 12 6.5 *  USA  
2926 Nitrile-function compounds.       
292610 -Acrylonitrile 12 6.5 *  USA  
292620 -1-Cyanoguanidine (dicyandiamide) 12 6.5 *  USA  
292690 -Other 12 6.5 *  USA  
2927 Diazo-, azo- or azoxy-compounds.       
292700 -Diazo-, azo- or azoxy-compounds 12 6.5 *  MX;USA  
2928 Organic derivatives of hydrazine or of hydroxylamine.       
292800 -Organic derivatives of hydrazine or of hydroxylamine 12 6.5 *  USA  
2929 Compounds with other nitrogen function.       
292910 -Isocyanates 12 6.5 *  USA  
292990 -Other 12 6.5 *  USA  
2930 Organo-sulphur compounds.       
293010 -Dithiocarbonates (xanthates) 12 6.5 *  USA  
293020 -Thiocarbamates and dithiocarbamates 12 6.5 *  USA  
293030 -Thiuram mono-, di- or te trasulphides 12 6.5 *  USA  
293040 -Methionine 12 6.5 *  USA  
293090 -Other 12 6.5 *  USA  
2931 Other organo-inorganic compounds.       
293100 -Other organo-inorganic compounds 12 6.5 *  USA  
2932 Heterocyclic compounds with oxygen hetero-atom(s) only.       
29321 -Compounds containing an unfused fura n ring (whether or not hydrogenated) 
in the structure:       
293211 --Tetrahydrofuran 12 6.5 *  USA  
293212 --2-Furaldehyde (furfuraldehyde) 12 6.5 *  USA  
293213 --Furfuryl alcohol and tetrahydro furfuryl alcohol 12 6.5 *  USA  
293219 --Other 12 6.5 *  USA  
29322 -Lactones:       
293221 --Coumarin, methylcoumarins and ethylcoumarins 12 6.5 *  USA   WT/ACC/SPEC/GEO/8 
Page 62 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
293229 --Other lactones 12 6.5 *  USA  
29329 -Other:       
293291 --Isosafrole 12 6.5 *  USA  
293292 --1-(1,3-Benzodioxol-5-yl)propan-2-one 12 6.5 *  USA  
293293 --Piperonal 12 6.5 *  USA  
293294 --Safrole 12 6.5 *  USA  
293299 --Other 12 6.5 *  USA  
2933 Heterocyclic compounds with nitrogen hetero-atom(s) only.       
29331 -Compounds containing an unfused pyrazole ring (whether or not 
hydrogenated) in the structure:       
293311 --Phenazone (antipyrin) and its derivatives 12 6.5 *  USA  
293319 --Other 12 6.5 *  MX;USA  
29332 -Compounds containing an unfused imidazole ring (whether or not 
hydrogenated) in the structure:       
293321 --Hydantoin and its derivatives 12 6.5 *  USA  
293329 --Other 12 6.5 *  MX;USA  
29333 -Compounds containing an unfused pyridine ring (whether or not 
hydrogenated) in the structure:       
293331 --Pyridine and its salts 12 6.5 *  USA  
293332 --Piperidine and its salts 12 6.5 *  USA  
293339 --Other 8 0 *  SWZ;USA  
293340 -Compounds containing a quinoline or isoquinoline ring-system (whether or 
not hydrogenated), not further fused 8 0 *  SWZ;USA  
29335 -Compounds containing a pyrimidine ri ng (whether or not hydrogenated) or 
piperazine ring in the structure:       
293351 --Malonylurea (barbituric acid) and its derivatives; salts thereof 12 6.5 *  SWZ;USA  
293359 --Other 8 0 *  SWZ;USA  
29336 -Compounds containing an unfused triazine ring (whether or not 
hydrogenated) in the structure:       
293361 --Melamine 12 6.5 *  USA  
293369 --Other 12 6.5 *  USA  
29337 -Lactams:       
293371 --6-Hexanelactam (epsilon-caprolactam) 12 6.5 *  USA  
293379 --Other lactams 8 0 *  SWZ;USA  
293390 -Other 12 0 *  MX;SWZ;USA  
2934 Nucleic acids and their salts; othe r heterocyclic compounds.       
293410 -Compounds containing an unfused thiazole ring (whether or not 
hydrogenated) in the structure 12 6.5 *  USA  
293420 -Compounds containing a benzothiazo le ring-system (whether or not 
hydrogenated), not further fused 12 6.5 *  USA  
293430 -Compounds containing a phenothiazine  ring-system (whether or not 
hydrogenated), not further fused 12 6.5 *  USA    WT/ACC/SPEC/GEO/8
 Page 63HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
293490 -Other 8 0 *  MX;SWZ;USA  
2935 Sulphonamides.       
293500 -Sulphonamides 12 6.5 *  MX;CZ;SK;USA  
2936 Provitamins and vitamins, natural or  reproduced by synthesis (including 
natural concentrates), derivatives ther eof used primarily as vitamins, and 
intermixtures of the foregoing, wh ether or not in any solvent.       
293610 -Provitamins, unmixed 12 6.5 *  USA  
29362 -Vitamins and their derivatives, unmixed:       
293621 --Vitamins A and their derivatives 12 6.5 *  USA  
293622 --Vitamin B1 and its derivatives 12 6.5 *  USA  
293623 --Vitamin B2 and its derivatives 12 6.5 *  USA  
293624 --D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5) and its derivatives 12 6.5 *  USA  
293625 --Vitamin B6 and its derivatives 12 6.5 *  USA  
293626 --Vitamin B12 and its derivatives 12 6.5 *  MX;USA  
293627 --Vitamin C and its derivatives 12 6.5 *  USA  
293628 --Vitamin E and its derivatives 12 6.5 *  USA  
293629 --Other vitamins and their derivatives 12 6.5 *  MX;USA  
293690 -Other, including natural concentrates 12 6.5 *  CZ;SK;USA  
2937 Hormones, natural or reproduced by synthesis; derivatives thereof, used 
primarily as hormones; other steroids used primarily as hormones.       
293710 -Pituitary (anterior) or similar hormones,  and their derivatives 12 6.5 *  MX;USA  
29372 -Adrenal cortical hormones and their derivatives:       
293721 --Cortisone, hydrocortisone, prednisone  (dehydrocortisone) and prednisolone 
(dehydrohydrocortisone) 12 6.5 *  USA  
293722 --Halogenated derivatives of adrena l cortical hormones 12 6.5 *  USA  
293729 --Other 12 6.5 *  USA  
29379 -Other hormones and their derivatives ; other steroids used primarily as 
hormones:       
293791 --Insulin and its salts 12 6.5 *  USA  
293792 --Oestrogens and proge stogens 12 6.5 *  USA  
293799 --Other 12 6.5 *  USA  
2938 Glycosides, natural or reproduced by sy nthesis, and their salts, ethers, esters 
and other derivatives.       
293810 -Rutoside (rutin) and its derivatives 12 6.5 *  USA  
293890 -Other 12 6.5 *  USA  
2939 Vegetable alkaloids, natural or reproduced  by synthesis, and their salts, ethers, 
esters and other derivatives.       
293910 -Alkaloids of opium and their deriva tives; salts thereof 12 6.5 *  EU;USA  
29392 -Alkaloids of cinchona and their de rivatives; salts thereof:       
293921 --Quinine and its salts 12 6.5 *  USA  
293929 --Other 12 6.5 *  USA  
293930 -Caffeine and its salts 12 6.5 *  USA   WT/ACC/SPEC/GEO/8 
Page 64 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
29394 -Ephedrines and their salts:       
293941 --Ephedrine and its salts 12 6.5 *  USA  
293942 --Pseudoephedrine (INN) and its salts 12 6.5 *  USA  
293949 --Other 12 6.5 *  USA  
293950 -Theophylline and aminophylline (theophy lline-ethylenediamine) and their 
derivatives; salts thereof 12 6.5 *  USA  
29396 -Alkaloids of rye ergot and their derivatives; salts thereof:       
293961 --Ergometrine (INN) and its salts 12 6.5 *  USA  
293962 --Ergotamine (INN) and its salts 12 6.5 *  USA  
293963 --Lysergic acid and its salts 12 6.5 *  USA  
293969 --Other 12 6.5 *  USA  
293970 -Nicotine and its salts 12 6.5 *  USA  
293990 -Other 12 6.5 *  USA  
2940 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and 
fructose; sugar ethers and sugar esters, and their salts, other than products of 
heading No. 29.37, 29.38 or 29.39.       
294000 -Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and 
fructose; sugar ethers and sugar esters, and their salts, other than products of 
heading No. 29.37, 29.38 or 29.39 12 6.5 *  USA  
2941 Antibiotics.       
294110 -Penicillins and their derivatives with a penicilla nic acid structure; salts thereof 12 12   MX;USA  
294120 -Streptomycins and their derivatives; salts thereof 12 12   USA  
294130 -Tetracyclines and their derivatives; salts thereof 12 12   USA  
294140 -Chloramphenicol and its derivatives; salts thereof 12 12   USA  
294150 -Erythromycin and its derivatives; salts thereof 12 12   USA  
294190 -Other 12 12   MX;USA  
2942 Other organic compounds.       
294200 -Other organic compounds 12 6.5 *  USA  
3001 Glands and other organs for organo-therapeutic uses , dried, whether or not 
powdered; extracts of glands or other or gans or of their secretions for organo-
therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylac tic uses, not elsewhere specified or 
included.       
300110 -Glands and other organs, dried, wh ether or not powdered 5 0 *  JP;USA  
300120 -Extracts of glands or other organs or of their secretions 5 0 *  JP;USA  
300190 -Other 5 0 *  JP;USA  
3002 Human blood; animal blood prepared for therapeutic, prophylactic or 
diagnostic uses; antisera and othe r blood fractions and modified 
immunological products, whether or not obtained by means of 
biotechnological processes; vaccines, toxins, cultures of micro-organisms 
(excluding yeaste) and similar products.         WT/ACC/SPEC/GEO/8
 Page 65HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
300210 -Antisera and other blood fractions  and modified immunological products, 
whether or not obtained by mean s of biotechnological processes 5 0 *  JP;MX;USA  
300220 -Vaccines for human medicine 5 0 *  JP;MX;USA  
300230 -Vaccines for veterinary medicine 5 0 *  JP;MX;USA  
300290 -Other 5 0 *  JP;MX;USA  
3003 Medicaments (excluding goods of heading No. 30.02, 30.05 or 30.06) 
consisting of two or more constituents which have been mixed together for 
therapeutic or prophylactic uses, not put up in measured doses or in forms or 
packings for retail sale.       
300310 -Containing penicillins or derivatives  thereof, with a penicillanic acid 
structure, or streptomycins or their derivatives 5 0 *  JP;USA  
300320 -Containing other antibiotics 5 0 *  JP;USA  
30033 -Containing hormones or other pr oducts of heading No. 29.37 but not 
containing antibiotics:       
300331 --Containing insulin 5 0 *  JP;USA  
300339 --Other 5 0 *  JP;CAN;USA  
300340 -Containing alkaloids or derivatives thereof but not containing hormones or 
other products of heading No. 29.37 or antibiotics 5 0 *  JP;USA  
300390 -Other 5 0 *  JP;USA  
3004 Medicaments (excluding goods of heading No. 30.02, 30.05 or 30.06) 
consisting of mixed or unmixed products for therapeutic or prophylactic uses, 
put up in measured doses or in forms or packings for retail sale.       
300410 -Containing penicillins or derivatives  thereof, with a penicillanic acid 
structure, or streptomycins or their derivatives 5 0 *  JP;MX;BUL;US
A;IND  
300420 -Containing other antibiotics 5 0 *  EU;JP;MX;SWZ;BUL;USA;IND  
30043 -Containing hormones or other pr oducts of heading No. 29.37 but not 
containing antibiotics:       
300431 --Containing insulin 5 0 *  JP;BUL;USA;IN
D  
300432 --Containing adrenal cortical hormones 5 0 *  JP;BUL;USA;IN
D  
300439 --Other 5 0 *  JP;MX;SWZ;BUL;USA;IND  
300440 -Containing alkaloids or derivatives th ereof but not contai ning hormones, other 
products of heading No. 29.37 or antibiotics 5 0 *  EU;JP;SWZ;BUL;USA;IND  
300450 -Other medicaments containing vitami ns or other products of heading No. 
29.36 5 0 *  EU;JP;MX;SWZ;BUL;USA;IND  
300490 -Other 5 0 *  EU;JP;MX;SWZ;CAN;BUL;USA;I
ND  
3005 Wadding, gauze, bandages and simila r articles (for example, dressings, 
adhesive plasters, poultices), impregna ted or coated with pharmaceutical 
substances or put up in forms or packi ngs for retail sale for medical, surgical, 
dental or veterinary purposes.       
300510 -Adhesive dressings and ot her articles having an adhesi ve layer 5 0 *  JP;USA   WT/ACC/SPEC/GEO/8 
Page 66 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
300590 -Other 5 0 *  JP;USA  
3006 Pharmaceutical goods specified in Note 4 to this Chapter.       
300610 -Sterile surgical catgut , similar sterile suture ma terials and sterile tissue 
adhesives for surgical wound closure; st erile laminaria and sterile laminaria 
tents; sterile absorbable surgical or dental haemostatics 5 0 *  JP;CZ;SK;USA  
300620 -Blood-grouping reagents 5 0 *  JP;USA  
300630 -Opacifying preparations for X-ray ex aminations; diagnostic reagents designed 
to be administered to the patient 5 0 *  JP;MX;USA  
300640 -Dental cements and other dental fillings; bone  reconstruction cements 5 0 *  JP;CZ;SK;USA  
300650 -First-aid boxes and kits 5 0 *  JP;USA  
300660 -Chemical contraceptive preparations base d on hormones or spermicides 5 0 *  JP;USA  
3101 Animal or vegetable fer tilisers, whether or not mixe d together or chemically 
treated; fertilisers produced by the mixing or chemical treatment of animal or 
vegetable products.       
310100 Animal or vegetable fer tilisers, whether or not mixe d together or chemically 
treated; fertilisers produced by the mixing or chemical treatment of animal or 
vegetable products. 12 6.5 *  USA  
3102 Mineral or chemical fertilisers, nitrogenous.       
310210 -Urea, whether or not in aque ous solution 12 10 *  MX;BUL;USA  
31022 -Ammonium sulphate; double salts and mixtures of ammonium sulphate and 
ammonium nitrate:       
310221 --Ammonium sulphate 12 10 *  BUL;USA  
310229 --Other 12 10 *  BUL;USA  
310230 -Ammonium nitrate, whether or not in aqueous solution 12 10 *  BUL;USA  
310240 -Mixtures of ammonium nitrate with calcium carbonate or  other inorganic non-
fertilising substances 12 10 *  BUL;USA  
310250 -Sodium nitrate 12 10 *  BUL;USA  
310260 -Double salts and mixtures of calcium nitr ate and ammonium nitrate 12 10 *  BUL;USA  
310270 -Calcium cyanamide 12 10 *  BUL;USA  
310280 -Mixtures of urea and ammonium nitrate in a queous or ammoniacal solution 12 10 *  MX;BUL;USA  
310290 -Other, including mixtures not specified in the foregoing subheadings 12 10 *  BUL;USA  
3103 Mineral or chemical fertilisers, phosphatic.       
310310 -Superphosphates 12 6.5 *  MX;USA  
310320 -Basic slag 12 6.5 *  USA  
310390 -Other 12 6.5 *  USA  
3104 Mineral or chemical fertilisers, potassic.       
310410 -Carnallite, sylvite and other crude na tural potassium salts 12 6.5 *  USA  
310420 -Potassium chloride 12 6.5 *  CAN;USA  
310430 -Potassium sulphate 12 6.5 *  USA  
310490 -Other 12 6.5 *  USA    WT/ACC/SPEC/GEO/8
 Page 67HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
3105 Mineral or chemical fertilisers cont aining two or three of the fertilising 
elements nitrogen, phosphorus and pota ssium; other fertilisers; goods of this 
Chapter in tablets or similar forms or  in packages of a gross weight not 
exceeding 10 kg.       
310510 -Goods of this Chapter in tablets or similar forms or in packages of a gross 
weight not exceeding 10 kg 12 6.5 *  USA  
310520 -Mineral or chemical fertilisers c ontaining the three fertilising elements 
nitrogen, phosphorus and potassium 12 6.5 *  USA  
310530 -Diammonium hydrogenorthophosphate (dia mmonium phosphate) 12 6.5 *  MX;USA  
310540 -Ammonium dihydrogenorthophosph ate (monoammonium phosphate) and 
mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) 12 6.5 *  MX;USA  
31055 -Other mineral or chemical fertiliser s containing the two fertilising elements 
nitrogen and phosphorus:       
310551 --Containing nitrates and phos phates 12 6.5 *  MX;USA  
310559 --Other 12 6.5 *  USA  
310560 -Mineral or chemical fertilisers c ontaining the two fertilising elements 
phosphorus and potassium 12 6.5 *  USA  
310590 -Other 12 6.5 *  USA  
3201 Tanning extracts of vegetable origin; tanni ns and their salts, ethers, esters and 
other derivatives.       
320110 - Quebracho extract. 12 6.5 *  USA  
320120 - Wattle extract. 12 6.5 *  USA  
320190 - Other: 12 6.5 *  USA  
3202 Synthetic organic tanning substances; inorganic tanning substances; tanning 
preparations, whether or not containing natural tanning substances; enzymatic 
preparations for pre-tanning.       
320210 - Synthetic organic tanning substances. 12 6.5 *  USA  
320290 - Other. 12 6.5 *  USA  
3203 Colouring matter of vegetable or animal  origin (including dyeing extracts but 
excluding animal black), whether or not chemically defined; preparations as 
specified in Note 3 to this Chapter ba sed on colouring matter of vegetable or 
animal origin.       
320300 Colouring matter of vegetable or anim al origin (including dyeing extracts but 
excluding animal black), whether or not chemically defined; preparations as 
specified in Note 3 to this Chapter ba sed on colouring matter of vegetable or 
animal origin. 12 6.5 *  MX;USA  
3204 Synthetic organic colouring matter, whether or not chemically defined; 
preparations as specified in Note 3 to  this Chapter based on synthetic organic 
colouring matter; synthetic organic pr oducts of a kind used as fluorescent 
brightening agents or as luminophores, whether or not chem ically defined.       
32041 -Synthetic organic colouring matter  and preparations based thereon as 
specified in Note 3 to this Chapter:        WT/ACC/SPEC/GEO/8 
Page 68 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
320411 -- Disperse dyes and preparations based thereon. 12 0 *  MX;SWZ;USA  
320412 -- Acid dyes, whether or not premeta llised, and preparations based thereon; 
mordant dyes and preparations based thereon. 12 6.5 *  MX;SWZ;USA  
320413 -- Basic dyes and preparations  based thereon. 12 6.5 *  USA  
320414 -- Direct dyes and preparations based thereon. 12 6.5 *  USA  
320415 -- Vat dyes (including those usable in that state as pigments) and preparations 
based thereon. 12 6.5 *  USA  
320416 -- Reactive dyes and preparations based thereon. 12 6.5 *  SWZ;USA  
320417 -- Pigments and preparations based thereon. 12 6.5 *  SWZ;USA  
320419 -- Other, including mixtures of col ouring matter of two or more of the 
subheadings 3204 11 to 3204 19. 12 6.5 *  SWZ;USA  
320420 - Synthetic organic products of a kind used as fluorescent brightening agents. 12 6.5 *  MX;SWZ;USA  
320490 - Other. 12 6.5 *  USA  
3205 Colour lakes; preparations as specifi ed in Note 3 to this Chapter based on 
colour lakes.       
320500 Colour lakes; preparations as specified in note 3 to this chapter based on colour 
lakes. 12 6.5 *  USA  
3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, 
other than those of heading No. 32.03, 32.04 or 32.05; inorganic products of a 
kind used as luminophores, whethe r or not chemically defined.       
32061 -Pigments and preparations base d on titanium dioxide:       
320611 -- Containing 80 % or more by weight  of titanium dioxide calculated on the 
dry weight. 12 12   USA  
320619 -- Other. 12 12   USA  
320620 - Pigments and preparations based on chromium compounds. 12 12   USA  
320630 - Pigments and preparations based on cadmium compounds. 12 12   USA  
32064 -Other colouring matter and other preparations:       
320641 -- Ultramarine and preparations based thereon. 12 12   USA  
320642 -- Lithopone and other pigments and prepara tions based on zinc sulphide. 12 12   USA  
320643 -- Pigments and preparations based on hexacyanoferrates (ferrocyanides and 
ferricyanides). 12 12   USA  
320649 -- Other: 12 12   USA  
320650 - Inorganic products of a kind used as luminophores. 12 12   USA  
3207 Prepared pigments, prepared opacifier s and prepared colours, vitrifiable 
enamels and glazes, engobes (slips), liquid lustres and similar preparations, of 
a kind used in the ceramic, enamelling or  glass industry; glass frit and other 
glass, in the form of  powder, granules or flakes.       
320710 - Prepared pigments, prepared opacifiers, prepared colours and similar 
preparations. 12 6.5 *  USA  
320720 - Vitrifiable enamels and glazes, engobes (slip s) and similar preparations: 12 6.5 *  USA  
320730 - Liquid lustres and similar preparations. 12 6.5 *  USA  
320740 - Glass frit and other glass, in the form of  powder, granules or flakes: 12 6.5 *  MX;USA    WT/ACC/SPEC/GEO/8
 Page 69HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
3208 Paints and varnishes (including enam els and lacquers) based on synthetic 
polymers or chemically modified natural polymers, dispersed or dissolved in a 
non-aqueous medium; solutions as defi ned in Note 4 to this Chapter.       
320810 - Based on polyesters: 12 6.5 *  EU;USA  
320820 -Paints and varnishes Ba sed on acrylic or vinyl polymers: 12 6.5 *  CZ;SK;USA  
320890 - Paints and varnishes based  on synt hetic polimers or chemically modified 
natural polymers; Other: 12 6.5 *  CZ;SK;USA  
3209 Paints and varnishes (including enam els and lacquers) based on synthetic 
polymers or chemically modified natural polymers, dispersed or dissolved in 
an aqueous medium.       
320910 - Based on acrylic or vinyl polymers. 12 6.5 *  CZ;SK;USA  
320990 - Other. 12 6.5 *  CZ;SK;USA  
3210 Other paints and varnishes (including enamels, lacquers and distempers); 
prepared water pigments of a kind used for finishing leather.       
321000 Other paints and varnishes (includi ng enamels, lacquers and distempers); 
prepared water pigments of a kind used for finishing leather. 12 6.5 *  CZ;SK;USA  
3211 Prepared driers.       
321100 Prepared driers. 12 6.5 *  USA  
3212 Pigments (including metallic powders and flakes) dispersed in non-aqueous 
media, in liquid or paste form, of a kind used in the manufacture of paints 
(including enamels); stamping foils; dyes  and other colouring matter put up in 
forms or packings for retail sale.       
321210 - Stamping foils: 12 12   USA  
321290 - Other: 12 12   USA  
3213 Artists', students' or signboard painte rs' colours, modifying tints, amusement 
colours and the like, in tabl ets, tubes, jars, bottles, pa ns or in similar forms or 
packings.       
321310 - Colours in sets. 12 6.5 *  USA  
321390 - Other. 12 6.5 *  CZ;SK;USA  
3214 Glaziers' putty, grafting putty, resin cements, caulking compounds and other 
mastics; painters' fillings; non-refractor y surfacing preparations for façades, 
indoor walls, floors, ceilings or the like.       
321410 - Glaziers' putty, grafting putty, resi n cements, caulking compounds and other 
mastics; painters' fillings: 12 6.5 *  CZ;SK;USA  
321490 - Other. 12 6.5 *  USA  
3215 Printing ink, writing or  drawing ink and other inks, whether or not 
concentrated or solid.       
32151 -Printing ink:       
321511 -- Black. 12 6.5 *  USA  
321519 -- Other. 12 6.5 *  CZ;SK;USA  
321590 - Other: 12 6.5 *  USA   WT/ACC/SPEC/GEO/8 
Page 70 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
3301 Essential oils (terpeneless or not), incl uding concretes and absolutes; resinoids; 
extracted oleoresins; concentrates of esse ntial oils in fats, in fixed oils, in 
waxes or the like, obtained by enfleurage or maceration; terpenic by-products 
of the deterpe nation of essential oils; aqueous distillates a nd aqueous solutions 
of essential oils.       
33011 -Essential oils of citrus fruit:       
330111 --Of bergamot 12 6.5 *  BUL;USA  
330112 --Of orange 12 6.5 *  BUL;USA  
330113 --Of lemon 12 6.5 *  BUL;USA  
330114 --Of lime 12 6.5 *  BUL;USA  
330119 --Other 12 6.5 *  BUL;USA  
33012 -Essential oils other than those of citrus fruit:       
330121 --Of geranium 12 6.5 *  BUL;USA  
330122 --Of jasmin 12 6.5 *  BUL;USA  
330123 --Of lavender or of la vandin 12 6.5 *  BUL;USA  
330124 --Of peppermint (Mentha piperita) 12 6.5 *  BUL;USA  
330125 --Of other mints 12 6.5 *  BUL;USA  
330126 --Of vetiver 12 6.5 *  BUL;USA  
330129 --Other 12 6.5 *  BUL;USA  
330130 -Resinoids 12 6.5 *  BUL;USA  
330190 -Other 12 6.5 *  BUL;USA  
3302 Mixtures of odoriferous substances  and mixtures (including alcoholic 
solutions) with a basis of one or more of these substances, of a kind used as 
raw materials in industry; other preparations based on odoriferous substances, 
of a kind used for the manufare of beverages.       
330210 - Of a kind used in the food or drink industries: 12 6.5 *  BUL;USA  
330290 - Other: 12 6.5 *  EU;BUL;USA  
3303 Perfumes and toilet waters.       
330300 -Perfumes and toilet waters 12 6.5 *  EU;BUL;CZ;SK; 
USA  
3304 Beauty or make-up preparations and prep arations for the care of the skin (other 
than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.       
330410 -Lip make-up preparations 12 6.5 *  BUL;USA  
330420 -Eye make-up preparations 12 6.5 *  BUL;USA  
330430 -Manicure or pedicure preparations 12 6.5 *  BUL;USA  
33049 -Other:       
330491 --Powders, whether or not compressed 12 6.5 *  BUL;USA  
330499 --Other 12 6.5 *  EU;BUL;CZ;SK; 
USA  
3305 Preparations for use on the hair.       
330510 -Shampoos 12 6.5 *  BUL;USA    WT/ACC/SPEC/GEO/8
 Page 71HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
330520 -Preparations for permanent waving or straightening 12 6.5 *  BUL;USA  
330530 -Hair lacquers 12 6.5 *  BUL;USA  
330590 -Other 12 6.5 *  EU;BUL;CZ;SK; 
USA  
3306 Preparations for oral or dental hygien e, including denture fixative pastes and 
powders; yarn used to clean between th e teeth (dental floss), in individual 
retail packages.       
330610 - Dentifrices. 12 6.5 *  EU;BUL;CZ;SK; 
USA  
330620 - Yarn used to clean between the t eeth (dental floss). 12 6.5 *  BUL;USA  
330690 - Other. 12 6.5 *  BUL;USA  
3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath 
preparations, depilatories and other perf umery, cosmetic or toilet preparations, 
not elsewhere specified or included; prepared room deodorisers, whether or not 
perfumed or having disinfectant properties.       
330710 -Pre-shave, shaving or after-shave  preparations 12 6.5 *  BUL;USA  
330720 -Personal deodorants and antiperspirants 12 6.5 *  BUL;USA  
330730 -Perfumed bath salts and other ba th preparations 12 6.5 *  BUL;USA  
33074 -Preparations for perfuming or de odorizing rooms, including odoriferous 
preparations used during religious rites:       
330741 --"Agarbatti" and other odorifer ous preparations which operate by burning 12 6.5 *  BUL;USA  
330749 --Other 12 6.5 *  BUL;USA  
330790 -Other 12 6.5 *  BUL;USA  
3401 Soap; organic surface-active products and preparations for use as soap, in the 
form of bars, cakes, moulded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonw ovens, impregnated, coated  or covered with soap 
or detergent.       
34011 -Soap and organic surf ace-active products and preparations, in the form of 
bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:       
340111 --For toilet use (including medicat ed products) 12 6.5 *  CZ;SK;USA  
340119 --Other 12 6.5 *  USA  
340120 -Soap in other forms 12 6.5 *  USA  
3402 Organic surface-active agen ts (other than soap); surface-active preparations, 
washing preparations (inc luding auxiliary washing pr eparations) and cleaning 
preparations, whether or not containing soap, other than those of heading No. 34.01.       
34021 -Organic surface-active agen ts, whether or not put up for retail sale:       
340211 --Anionic 12 12   USA  
340212 --Cationic 12 12   USA  
340213 --Non-ionic 12 12   USA  
340219 --Other 12 12   USA   WT/ACC/SPEC/GEO/8 
Page 72 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
340220 -Preparations put up for reta il sale 12 12   TU;CZ;SK;USA  
340290 -Other 12 12   TU;CZ;SK;USA  
3403 Lubricating prepara tions (including cutting-oil prep arations, bolt or nut release 
preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or 
grease treatment of textile materials, leader, furskins or other materials, but 
excluding preparations cont aining, as basic  constituents, 70% or more by 
weight of petroleum oils or of oils obtained from bituminous minerals.       
34031 -Containing petroleum oils or oils obtained from bituminous minerals:       
340311 -- Preparations for the treatment of tex tile materials, leather, furskins or other 
materials. 12 6.5 *  USA  
340319 -- Other: 12 6.5 *  USA  
34039 -Other:       
340391 -- Preparations for the treatment of tex tile materials, leather, furskins or other 
materials. 12 6.5 *  USA  
340399 -- Other: 12 6.5 *  USA  
3404 Artificial waxes and prepared waxes.       
340410 -Of chemically modified lignite 12 6.5 *  USA  
340420 -Of polyethylene glycol 12 6.5 *  MX;USA  
340490 -Other 12 6.5 *  MX;USA  
3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, 
scouring pastes and powders and similar preparations (whether or not in the 
form of paper, wadding, felt, nonwoven s, cellular plastics or cellular rubber, 
impregnated, coated or covered with such preparations), excluding waxes of 
heading N0.34.04       
340510 -Polishes, creams and similar preparations  for footwear or leather 12 6.5 *  USA  
340520 -Polishes, creams and similar prep arations for the maintenance of wooden 
furniture, floors or other woodwork 12 6.5 *  USA  
340530 -Polishes and similar preparations for coach work, other than metal polishes 12 6.5 *  USA  
340540 -Scouring pastes and pow ders and other scouring preparations 12 6.5 *  USA  
340590 -Other 12 6.5 *  USA  
3406 Candles, tapers and the like.       
340600 -Candles, tapers and the like 12 6.5 *  USA  
3407 Modelling pastes, including those put up for children's amusement; 
preparations known as "dental wax" or as "dental impression compounds", put 
up in sets, in packings for retail sale or  in plates, horseshoe shapes, sticks or 
similar forms; other preparations for use in  dentistry, with a basis of plaster (of 
calcined gypsum or calcium sulphate).       
340700 Modelling pastes, including those put up for children's amusement; 
preparations known as "dental wax" or as "dental impression compounds", put 
up in sets, in packings for retail sale or  in plates, horseshoe shapes, sticks or 
similar forms; other preparations for use in  dentistry, with a basis of plaster (of 
calcined gypsum or calcium sulphate). 12 6.5 *  USA    WT/ACC/SPEC/GEO/8
 Page 73HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
3501 Casein, caseinates and other casein de rivatives; casein glues.       
350110 -Casein 12 6.5 *  USA  
350190 -Other 12 6.5 *  USA  
3502 Albumins (including concentrates of tw o or more whey proteins, containing by 
weight more than 80 % whey proteins, calculated on the dry matter), 
albuminates and other albumin derivatives.       
35021 -Egg albumin:       
350211 --Dried 12 6.5 *  USA  
350219 --Other 12 6.5 *  USA  
350220 -Milk albumin, including concentrates of two or more whey proteins 12 6.5 *  USA  
350290 -Other 12 6.5 *  USA  
3503 Gelatin (including gelatin in rectangular  (including square) sheets, whether or 
not surface-worked or colour ed) and gelatin derivatives; isinglass; other glues 
of animal origin, excluding casein glues of heading No. 35.01.       
350300 -Gelatin (including gelatin in recta ngular (including square) sheets, whether or 
not surface-worked or colour ed) and gelatin derivatives; isinglass; other glues 
of animal origin, excluding casein glues of heading No. 35.01 12 6.5 *  USA  
3504 Peptones and their derivatives; other pr otein substances and their derivatives, 
not elsewhere specified or included; hi de powder, whether or not chromed.       
350400 -Peptones and their derivatives; other protein substances and their derivatives, 
not elsewhere specified or included; hide powder, whether or not chromed 12 6.5 *  USA  
3505 Dextrins and other modified starches (for  example, pregelatinised or esterified 
starches); glues based on starches, or on dextrins or other modified starches.       
350510 -Dextrins and other modified starches 12 6.5 *  POL;USA  
350520 -Glues 12 6.5 *  USA  
3506 Prepared glues and other prepared a dhesives, not elsewhere specified or 
included; products suitable for use as glue s or adhesives, put up for retail sale 
as glues or adhesives, not ex ceeding a net weight of 1 kg.       
350610 - Products suitable for use as glues or adhesives, put up for retail sale as glues 
or adhesives, not exceeding a net weight of 1 kg. 12 6.5 *  CZ;SK;USA  
35069 -Other:       
350691 -- Adhesives based on rubber or plastics (including artificial resins). 12 6.5 *  USA  
350699 -- Other. 12 6.5 *  USA  
3507 Enzymes; prepared enzymes not elsewhere specified or included.       
350710 - Rennet and concentrates thereof. 12 6.5 *  USA  
350790 - Other. 12 6.5 *  USA  
3601 Propellent powders.       
360100 -Propellent powders 12 6.5 *  USA  
3602 Prepared explosives, other than propellent powders.       
360200 -Prepared explosives, other than  propellent powders 12 6.5 *  USA  
3603 Safety fuses; detonating fuses; percu ssion or detonating caps; igniters; electric 
detonators.        WT/ACC/SPEC/GEO/8 
Page 74 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
360300 -Safety fuses; detonating fuses; percu ssion or detonating caps; igniters; electric 
detonators 12 6.5 *  USA  
3604 Fireworks, signalling flares, rain rock ets, fog signals and other pyrotechnic 
articles.       
360410 -Fireworks 12 6.5 *  USA  
360490 -Other 12 6.5 *  USA  
3605 Matches, other than pyrotechnic arti cles of heading No. 36.04.       
360500 -Matches, other than pyrotechnic artic les of heading No. 36.04 12 6.5 *  USA  
3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible 
materials as specified in Note 2 to this Chapter.       
360610 -Liquid or liquefied-gas fuels in containers of a ki nd used for filling or refilling 
cigarette or similar lighters and of a capacity not exceeding 300 cm3 12 6.5 *  USA  
360690 -Other 12 6.5 *  USA  
3701 Photographic plates and film in the fl at, sensitised, unexposed, of any material 
other than paper, paperboard or textiles; instant print film in the flat, sensitised, 
unexposed, whether or not in packs.       
370110 - For X-ray: 12 6.5 *  USA  
370120 -Instant print film 12 6.5 *  USA  
370130 -Other plates and film, with a ny side exceeding 255 mm 12 6.5 *  USA  
37019 -Other:       
370191 --For colour photography (polychrome) 12 6.5 *  USA  
370199 --Other 12 6.5 *  USA  
3702 Photographic film in rolls, sensitised, unexposed, of any material other than 
paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed.       
370210 - For X-ray. 12 6.5 *  USA  
370220 -Instant print film 12 6.5 *  USA  
37023 -Other film, without perforations, of  a width not exceeding 105 mm:       
370231 --For colour photography (polychrome): 12 6.5 *  USA  
370232 -- Other, with silver halide emulsion: 12 6.5 *  USA  
370239 --Other 12 6.5 *  USA  
37024 -Other film, without perforations, of a width exceeding 105 mm:       
370241 --Of a width exceeding 610 mm and of a length exceeding 200 m, for colour 
photography (polychrome) 12 6.5 *  USA  
370242 --Of a width exceeding 610 mm and of a length exceeding 200 m, other than 
for colour photography 12 6.5 *  USA  
370243 --Of a width exceeding 610 mm and of a length not exceeding 200 m 12 6.5 *  USA  
370244 --Of a width exceeding 105 mm but not exceeding 610 mm 12 6.5 *  USA  
37025 -Other film, for colour photography (polychrome):       
370251 --Of a width not exceeding 16 mm and of a length not exceeding 14 m 12 6.5 *  USA  
370252 --Of a width not exceeding 16 mm and of a length exceeding  14 m 12 6.5 * USA  
370253 --Of a width exceeding 16 mm but not  exceeding 35 mm and of a length not 
exceeding 30 m, for slides 12 6.5 *  USA    WT/ACC/SPEC/GEO/8
 Page 75HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
370254 --Of a width exceeding 16 mm but not  exceeding 35 mm and of a length not 
exceeding 30 m, other than for slides 12 6.5 *  USA  
370255 -- Of a width exceeding 16 mm but not exceeding 35 mm and of a length 
exceeding 30 m. 12 6.5 *  USA  
370256 -- Of a width exceeding 35 mm: 12 6.5 *  USA  
37029 -Other:       
370291 --Of a width not exceeding 16 mm and of a length not exceeding 14 m 12 6.5 *  USA  
370292 --Of a width not exceeding 16 mm and of  a length exceeding 14 m 12 6.5 *  USA  
370293 --Of a width exceeding 16 mm but not  exceeding 35 mm and of a length not 
exceeding 30 m 12 6.5 *  USA  
370294 --Of a width exceeding 16 mm but not exceeding 35 mm and of a length 
exceeding 30 m 12 6.5 *  USA  
370295 --Of a width exceeding 35 mm 12 6.5 *  USA  
3703 Photographic paper, paper board and textiles, sensitised, unexposed.       
370310 - In rolls of a width exceeding 610 mm. 12 6.5 *  USA  
370320 -Other, for colour photography (polychrome) 12 6.5 *  USA  
370390 -Other 12 6.5 *  USA  
3704 Photographic plates, film , paper, paperboard and textiles, exposed but not 
developed.       
370400 -Photographic plates, film, paper, pa perboard and textiles, exposed but not 
developed 12 6.5 *  USA  
3705 Photographic plates and film, e xposed and developed, other than 
cinematographic film.       
370510 -For offset reproduction 12 6.5 *  USA  
370520 -Microfilms 12 6.5 *  USA  
370590 -Other 12 6.5 *  USA  
3706 Cinematographic film, e xposed and developed, whet her or not incorporating 
sound track or consisting only of sound track.       
370610 -Of a width of 35 mm or more 12 6.5 *  USA  
370690 -Other 12 6.5 *  USA  
3707 Chemical preparations for photographic uses (other than varnishes, glues, 
adhesives and similar preparations); unmixed products for photographic uses, 
put up in measured portions or put up for retail sale in a form ready for use.       
370710 -Sensitising emulsions 12 6.5 *  USA  
370790 -Other 12 6.5 *  CZ;SK;USA  
3801 Artificial graphite; colloidal or semi-co lloidal graphite; preparations based on 
graphite or other carbon in the form of pastes, blocks, plates or other semi-
manufactures.       
380110 -Artificial graphite 12 6.5 *  USA  
380120 -Colloidal or semi-colloidal graphite 12 6.5 *  USA  
380130 -Carbonaceous pastes for electrodes and simi lar pastes for furnace linings 12 6.5 *  USA  
380190 -Other 12 6.5 *  USA   WT/ACC/SPEC/GEO/8 
Page 76 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
3802 Activated carbon; activated natural mi neral products; animal black, including 
spent animal black.       
380210 -Activated carbon 12 6.5 *  USA  
380290 -Other 12 6.5 *  USA  
3803 Tall oil, whether or not refined.       
380300 -Tall oil, whether or not refined 12 6.5 *  USA  
3804 Residual lyes from the manufacture of wood pulp, whether or not 
concentrated, desugared or chemically  treated, including lignin sulphonates, 
but excluding tall oil of heading No. 38.03.       
380400 -Residual lyes from the manufacture of wood pulp, whether or not 
concentrated, desugared or chemically  treated, including lignin sulphonates, 
but excluding tall oil of heading No. 38.03 12 6.5 *  USA  
3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the 
distillation or other treatment of conife rous woods; crude dipentene; sulphite 
turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent.       
380510 -Gum, wood or sulphate turpentine oils 12 6.5 *  USA  
380520 -Pine oil 12 6.5 *  USA  
380590 -Other 12 6.5 *  USA  
3806 Rosin and resin acids, and derivatives th ereof; rosin spirit and rosin oils; run 
gums.       
380610 -Rosin and resin acids 12 6.5 *  USA  
380620 -Salts of rosin, of resin acids or of de rivatives of rosin or resin acids, other than 
salts of rosin adducts 12 6.5 *  USA  
380630 -Ester gums 12 6.5 *  USA  
380690 -Other 12 6.5 *  USA  
3807 Wood tar; wood tar oils; wood creoso te; wood naphtha; vegetable pitch; 
brewers' pitch and similar preparations  based on rosin, resin acids or on 
vegetable pitch.       
380700 -Wood tar; wood tar oils; wood creo sote; wood naphtha; vegetable pitch; 
brewers' pitch and similar preparations  based on rosin, resin acids or on 
vegetable pitch 12 6.5 *  USA  
3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and 
plant-growth regulators, disinfectants and similar products, put up in forms or 
packings for retail sale or as prepara tions or articles (for example, sulphur-
treated bands, wicks and candles, and kly-papers).       
380810 -Insecticides 5 5   EU;USA  
380820 -Fungicides 5 5   EU;USA  
380830 -Herbicides, anti-sprouting products and plant-growth regulators 5 5   USA  
380840 -Disinfectants 12 6.5 *  CZ;SK;USA  
380890 -Other 5 5   USA    WT/ACC/SPEC/GEO/8
 Page 77HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs 
and other products and preparations (for example, dressings and mordants), of 
a kind used in the textile, paper, leat her or like industries, not elsewhere 
specified or included.       
380910 - With a basis of amylaceous substances: 12 6.5 *  USA  
38099 -Other:       
380991 --Of a kind used in the textile or like industries 12 6.5 *  USA  
380992 --Of a kind used in the paper or like industries 12 6.5 *  USA  
380993 --Of a kind used in the leather or like industries 12 6.5 *  MX;USA  
3810 Pickling preparations for metal su rfaces; fluxes and other auxiliary 
preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal a nd other materials; preparations of a 
kind used as cores or coatings for welding electrodes or rods.       
381010 -Pickling preparations for metal surfaces; soldering, brazing or welding 
powders and pastes consisting of metal and other materials 12 6.5 *  USA  
381090 -Other 12 6.5 *  USA  
3811 Anti-knock preparations, oxidation inhi bitors, gum inhibitors, viscosity 
improvers, anti-corrosive preparations  and other prepared additives, for 
mineral oils (including gasoline) or for other liquids used for the same 
purposes as mineral oils.       
38111 -Anti-knock preparations:       
381111 --Based on lead compounds 12 6.5 *  USA  
381119 --Other 12 6.5 *  USA  
38112 -Additives for lubricating oils:       
381121 --Containing petroleum oils or oils obtained from bituminous minerals 12 6.5 *  USA  
381129 --Other 12 6.5 *  USA  
381190 -Other 12 6.5 *  EU;USA  
3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not 
elsewhere specified or included; an ti-oxidising preparations and other 
compound stabilisers for rubber or plastics.       
381210 -Prepared rubber accel erators 12 6.5 *  USA  
381220 -Compound plasticisers for rubber or plastics 12 6.5 *  USA  
381230 -Anti-oxidising prepar ations and other compound stabilisers for rubber or 
plastics 12 6.5 *  USA  
3813 Preparations and charges for fire-ex tinguishers; charged fire-extinguishing 
grenades.       
381300 -Preparations and charges for fire-e xtinguishers; charged fire-extinguishing 
grenades 12 6.5 *  USA  
3814 Organic composite solvents and thinners, not elsewhere specified or included; 
prepared paint or varnish removers.       
381400 -Organic composite solvents and thinners, not elsewhere specified or included; 
prepared paint or varnish removers 12 6.5 *  USA   WT/ACC/SPEC/GEO/8 
Page 78 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
3815 Reaction initiators, reaction accelerator s and catalytic preparations, not 
elsewhere specified or included.       
38151 -Supported catalysts:       
381511 --With nickel or nickel compounds as the active substance 12 6.5 *  USA  
381512 --With precious metal or precious metal compounds as the active substance 12 6.5 *  USA  
381519 --Other 12 6.5 *  USA  
381590 -Other 12 6.5 *  USA  
3816 Refractory cements, mortars, concrete s and similar compositions, other than 
products of heading No. 38.01.       
381600 -Refractory cements, mortars, concretes and similar compositions, other than 
products of heading No. 38.01 12 6.5 *  USA  
3817 Mixed alkylbenzenes and mixed alkyln aphthalenes, other than those of 
heading No. 27.07 or 29.02.       
381710 -Mixed alkylbenzenes 12 6.5 *  USA  
381720 -Mixed alkylnaphthalenes 12 6.5 *  USA  
3818 Chemical elements doped for use in electr onics, in the form of discs, wafers or 
similar forms; chemical compounds doped for use in electronics.       
381800 -Chemical elements doped for use in elect ronics, in the form of discs, wafers 
or similar forms; chemical compounds doped for use in electronics: 12 0 *  EU;USA  
3819 Hydraulic brake fluids and other prepar ed liquids for hydraulic transmission, 
not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals.       
381900 -Hydraulic brake fluids and other prep ared liquids for hydraulic transmission, 
not containing or containing less than 70 % by weight of petroleum oils or oils 
obtained from bituminous minerals 12 6.5 *  USA  
3820 Anti-freezing preparations  and prepared de-icing fluids.       
382000 -Anti-freezing preparati ons and prepared de-icing fluids 12 12   USA  
3821 Prepared culture media for development of micro-organisms.       
382100 -Prepared culture media for developmen t of micro-organisms 12 6.5 *  EU;USA  
3822 Diagnostic or laboratory reagents on a backing and prepared diagnostic or 
laboratory reagents whether or not on a backing, other than those of heading 
No. 30.02 or 30.06.       
382200 -Diagnostic or laboratory reagents on a backing and prepared diagnostic or 
laboratory reagents whether or not on a backing, other than those of heading 
No. 30.02 or 30.06 12 0 *  EU;USA  
3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty 
alcohols.       
38231 -Industrial monocarboxylic fatty acids; acid oils from refining:       
382311 --Stearic acid 12 6.5 *  USA  
382312 --Oleic acid 12 6.5 *  USA  
382313 --Tall oil fatty acids 12 6.5 *  USA  
382319 --Other 12 6.5 *  USA    WT/ACC/SPEC/GEO/8
 Page 79HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
382370 -Industrial fatty alcohols 12 6.5 *  USA  
3824 Prepared binders for foundry moulds  or cores; chemical products and 
preparations of the chemical or allied industries (including those consisting of 
mixtures of natural products), not else where specified or included; residual 
products of the chemical or allied i ndustries, not elsewhere specified or 
included.       
382410 -Prepared binders for foundry moulds or cores 12 6.5 *  USA  
382420 -Naphthenic acids, their water-insolubl e salts and their esters 12 6.5 *  USA  
382430 -Non-agglomerated metal carbi des mixed together or with me tallic binders 12 6.5 *  USA  
382440 -Prepared additives for cements, mo rtars or concretes 12 6.5 *  MX;USA  
382450 -Non-refractory mortars and concretes 12 6.5 *  EU;USA  
382460 -Sorbitol other than that of subheading No. 2905.44 12 6.5 *  USA  
38247 -Mixtures containing perhalogenated derivatives of acyclic hydrocarbons 
containing two or more  different halogens:       
382471 --Containing acyclic hydrocarbons perh alogenated only with fluorine and 
chlorine 12 6.5 *  USA  
382479 --Other 12 6.5 *  USA  
382490 -Other 12 6.5 *  EU;USA  
3901 Polymers of ethylene, in primary forms.       
390110 -Polyethylene having a specific gravity of less than 0.94 12 12   MX;CAN;USA  
390120 -Polyethylene having a specific gravity of 0.94 or more 12 12   MX;CAN;USA  
390130 -Ethylene-vinyl acetate copolymers 12 6.5 *  USA  
390190 -Other 12 12   USA  
3902 Polymers of propylene or of other olefins, in primary forms.       
390210 -Polypropylene 12 12   MX;USA  
390220 -Polyisobutylene 12 6.5 *  USA  
390230 -Propylene copolymers 12 6.5 *  USA  
390290 -Other 12 12   USA  
3903 Polymers of styrene, in primary forms.       
39031 -Polystyrene:       
390311 --Expansible 12 10 *  MX;USA  
390319 --Other 12 10 *  MX;USA  
390320 -Styrene-acrylonitrile (SAN) copolymers 12 6.5 *  USA  
390330 -Acrylonitrile-butadiene-styrene  (ABS) copolymers 12 6.5 *  USA  
390390 -Other 12 6.5 *  MX;USA  
3904 Polymers of vinyl chloride or of other hal ogenated olefins, in primary forms.       
390410 -Polyvinyl chloride, not mixed with any other substances 5 5   MX;USA  
39042 -Other polyvinyl chloride:       
390421 --Non-plasticised 12 6.5 *  USA  
390422 --Plasticised 12 10 *  USA  
390430 -Vinyl chloride-vinyl acetate copolymers 12 6.5 *  USA  
390440 -Other vinyl chloride copolymers 12 10 *  USA   WT/ACC/SPEC/GEO/8 
Page 80 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
390450 -Vinylidene chloride polymers 12 10 *  USA  
39046 -Fluoro-polymers:       
390461 --Polytetrafluoroethylene 12 6.5 *  USA  
390469 --Other 12 6.5 *  USA  
390490 -Other 12 6.5 *  USA  
3905 Polymers of vinyl acetate or of other vi nyl esters, in primary forms; other vinyl 
polymers in primary forms.       
39051 -Polyvinyl acetate:       
390512 --In aqueous disper sion 12 6.5 *  USA  
390519 --Other 12 6.5 *  USA  
39052 -Vinyl acetate copolymers:       
390521 --In aqueous disper sion 12 6.5 *  USA  
390529 --Other 12 6.5 *  USA  
390530 -Polyvinyl alcohol, whether or not contai ning unhydrolysed acetate groups 12 6.5 *  USA  
39059 -Other:       
390591 --Copolymers 12 6.5 *  USA  
390599 --Other 12 6.5 *  USA  
3906 Acrylic polymers in primary forms.       
390610 -Polymethyl methacrylate 12 6.5 *  USA  
390690 -Other 12 6.5 *  MX;USA  
3907 Polyacetals, other polyethers and e poxide resins, in primary forms; 
polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.       
390710 -Polyacetals 12 6.5 *  MX;USA  
390720 -Other polyethers 12 12   MX;USA  
390730 -Epoxide resins 12 6.5 *  MX;USA  
390740 -Polycarbonates 12 6.5 *  USA  
390750 -Alkyd resins 12 6.5 *  MX;USA  
390760 -Polyethylene terephtha late 12 12   EU;MX;USA  
39079 -Other polyesters:       
390791 --Unsaturated 12 6.5 *  MX;USA  
390799 --Other 12 6.5 *  MX;USA  
3908 Polyamides in primary forms.       
390810 -Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12 12 6.5 *  MX;USA  
390890 -Other 12 6.5 *  USA  
3909 Amino-resins, phenolic resins and polyur ethanes, in primary forms.       
390910 -Urea resins; thiourea resins 12 6.5 *  EU;MX;USA  
390920 -Melamine resins 12 6.5 *  MX;USA  
390930 -Other amino-resins 12 6.5 *  MX;USA  
390940 -Phenolic resins 12 6.5 *  MX;USA  
390950 -Polyurethanes 12 6.5 *  USA    WT/ACC/SPEC/GEO/8
 Page 81HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
3910 Silicones in primary forms.       
391000 -Silicones in primary forms 12 6.5 *  USA  
3911 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, 
polysulphones and other products specified  in Note 3 to this Chapter, not 
elsewhere specified or included, in primary forms.       
391110 -Petroleum resins, coumarone, inde ne or coumarone-indene resins and 
polyterpenes 12 6.5 *  USA  
391190 -Other 12 12   USA  
3912 Cellulose and its chemical derivatives, not elsewhere specified or included, in 
primary forms.       
39121 -Cellulose acetates:       
391211 --Non-plasticised 12 6.5 *  USA  
391212 --Plasticised 12 6.5 *  USA  
391220 -Cellulose nitrates (including collodions) 12 6.5 *  USA  
39123 -Cellulose ethers:       
391231 --Carboxymethylcellulose and its salts 12 6.5 *  USA  
391239 --Other 12 6.5 *  MX;USA  
391290 -Other 12 6.5 *  USA  
3913 Natural polymers (for example, algini c acid) and modified natural polymers 
(for example, hardened proteins, chemi cal derivatives of natural rubber), not 
elsewhere specified or included, in primary forms.       
391310 -Alginic acid, its salts and esters 12 6.5 *  USA  
391390 -Other 12 6.5 *  USA  
3914 Ion-exchangers based on polymers of headings Nos. 39.01 to 39.13, in primary 
forms.       
391400 -Ion-exchangers based on polymers of headings Nos. 39.01 to 39.13, in 
primary forms 12 10 *  USA  
3915 Waste, parings and scrap, of plastics.       
391510 -Of polymers of ethylene 12 6.5 *  USA  
391520 -Of polymers of styrene 12 6.5 *  USA  
391530 -Of polymers of vinyl chloride 12 6.5 *  USA  
391590 -Of other plastics 12 10 *  MX;USA  
3916 Monofilament of which any cross-s ectional dimension exceeds 1 mm, rods, 
sticks and profile shapes, whether or  not surface-worked but not otherwise 
worked, of plastics.       
391610 -Of polymers of ethylene 12 6.5 *  USA  
391620 -Of polymers of vinyl chloride 12 6.5 *  EU;CZ;SK;USA  
391690 -Of other plastics 12 12   USA  
3917 Tubes, pipes and hoses, and fittings th erefor (for example,  joints, elbows, 
flanges), of plastics.       
391710 -Artificial guts (sausage casings) of hardened protein or of cellulosic materials 12 10 *  USA  
39172 -Tubes, pipes and hoses, rigid:        WT/ACC/SPEC/GEO/8 
Page 82 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
391721 --Of polymers of ethylene 12 12   USA  
391721 91 -- With fittings attached, for use in civil aircraft 12 0 *    
391722 --Of polymers of propylene 12 12   CZ;SK;USA  
391722 91 -- With fittings attached, for use in civil aircraft 12 0 *    
391723 --Of polymers of vinyl chloride 12 6.5 *  USA  
391723 91 -- With fittings attached, for use in civil aircraft 12 0 *    
391729 --Of other plastics 12 12   USA  
391729 91 --With fittings attached, for use in civil aircraft 12 0 *    
39173 -Other tubes, pipes and hoses:       
391731 --Flexible tubes, pipes and hoses, ha ving a minimum burst pressure of 27.6 
MPa 12 12   USA  
391731 10 --With fittings attached, for use in civil aircraft 12 0 *    
391732 --Other, not reinforced or otherwise combined with other materials, without 
fittings 12 12   USA  
391733 --Other, not reinforced or otherwise combined with other materials, with 
fittings 12 6.5 *  USA  
391733 10 --With fittings attached, for use in civil aircraft 12 0 *    
391739 --Other 12 12   USA  
391739 91. --With fittings attached, for use in civil aircraft 12 0 *    
391740 -Fittings 12 12   USA  
391740 10 --With fittings attached, for use in civil aircraft 12 0 *    
3918 Floor coverings of plastics, whether or not  self-adhesive, in rolls or in the form 
of tiles; wall or ceiling coverings of plas tics, as defined in Note 9 to this 
Chapter.       
391810 -Of polymers of vinyl chloride 12 12   CZ;SK;USA  
391890 -Of other plastics 12 12   CZ;SK;USA  
3919 Self-adhesive plates, sheets, film, foil,  tape, strip and other flat shapes, of 
plastics, whether or not in rolls.       
391910 -In rolls of a width not exceeding 20 cm 12 12   EU;MX;CZ;SK; 
USA  
391990 -Other 12 10 *  EU;MX;USA  
3920 Other plates, sheets, fi lm, foil and strip, of plastics, non-cellular and not 
reinforced, laminated, supported or simi larly combined with other materials.       
392010 -Of polymers of ethylene 12 12   EU;USA  
392020 -Of polymers of propylene 12 12   MX;USA  
392030 -Of polymers of styrene 12 6.5 *  USA  
39204 -Of polymers of vinyl chloride:       
392041 --Rigid 12 6.5 *  USA  
392042 --Flexible 12 6.5 *  EU;USA  
39205 -Of acrylic polymers:       
392051 --Of polymethyl methacrylate 12 6.5 *  MX;USA  
392059 --Other 12 6.5 *  USA    WT/ACC/SPEC/GEO/8
 Page 83HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
39206 -Of polycarbonates, alkyd resins, polyallyl  esters or other polyesters:       
392061 --Of polycarbonates 12 12   USA  
392062 --Of polyethylene terephthalate 12 12   USA  
392063 --Of unsaturated polyesters 12 6.5 *  USA  
392069 --Of other polyesters 12 6.5 *  USA  
39207 -Of cellulose or its chemical derivatives:       
392071 --Of regenerated cellulose 12 12   USA  
392072 --Of vulcanised fibre 12 6.5 *  USA  
392073 --Of cellulose acetate 12 6.5 *  USA  
392079 --Of other cellulose derivatives 12 6.5 *  USA  
39209 -Of other plastics:       
392091 --Of polyvinyl butyral 12 6.5 *  USA  
392092 --Of polyamides 12 6.5 *  USA  
392093 --Of amino-resins 12 6.5 *  USA  
392094 --Of phenolic resins 12 6.5 *  USA  
392099 --Of other plastics 12 12   USA  
3921 Other plates, sheets, film, foil a nd strip, of plastics.       
39211 -Cellular:       
392111 --Of polymers of styrene 12 12   USA  
392112 --Of polymers of vinyl chloride 12 10 *  USA  
392113 --Of polyurethanes 12 6.5 *  USA  
392114 --Of regenerated cellulose 12 6.5 *  USA  
392119 --Of other plastics 12 12   CZ;SK;USA  
392190 -Other 12 12   EU;USA  
3922 Baths, shower-baths, wash-basins, bi dets, lavatory pans, seats and covers, 
flushing cisterns and similar sanitary ware, of plastics.       
392210 -Baths, shower-baths and wash-basins 12 12   CZ;SK;USA  
392220 -Lavatory seats and covers 12 12   CZ;SK;USA  
392290 -Other 12 12   CZ;SK;USA  
3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, 
caps and other closures, of plastics.       
392310 -Boxes, cases, crates and sim ilar articles 12 12   CZ;SK;USA  
39232 -Sacks and bags (including cones):       
392321 --Of polymers of ethylene 12 12   EU;USA  
392329 --Of other plastics 12 12   CZ;SK;USA  
392330 -Carboys, bottles, flasks and similar articles 12 12   EU;USA  
392340 -Spools, cops, bobbins and similar supports 12 12   USA  
392350 -Stoppers, lids, caps and other closures 12 12   EU;CZ;SK;USA  
392390 -Other 12 12   USA  
3924 Tableware, kitchenware, other household articles and toilet articles, of plastics.       
392410 -Tableware and kitchenware 12 12   CZ;SK;USA   WT/ACC/SPEC/GEO/8 
Page 84 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
392490 -Other 12 12   CZ;SK;USA  
3925 Builders' ware of plastics, not elsewhere specified or included.       
392510 -Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l 12 10 *  USA  
392520 -Doors, windows and their frames and thresholds for doors 12 12   CZ;SK;USA  
392530 -Shutters, blinds (inc luding Venetian blinds) and similar articles and parts 
thereof 12 12   CZ;SK;USA  
392590 -Other 12 12   CZ;SK;USA  
3926 Other articles of plastics and articles of other materials of headings Nos. 39.01 
to 39.14.       
392610 -Office or school supplies 12 12   CZ;SK;USA  
392620 -Articles of apparel and clothing acce ssories (including gloves) 12 10 *  USA  
392630 -Fittings for furniture, coach work or the like 12 10 *  USA  
392640 -Statuettes and other ornament al articles 12 10 *  CZ;SK;USA  
392690 -Other 12 12   EU;MX;USA  
4001 Natural rubber, balata, gutta-percha, gua yule, chicle and similar natural gums, 
in primary forms or in plates, sheets or strip.       
400110 -Natural rubber latex, whether or not pre-vulcanised 12 12     
40012 -Natural rubber in other forms:       
400121 --Smoked sheets 12 12     
400122 --Technically specified natural rubber (TSNR) 12 12     
400129 --Other 12 12     
400130 -Balata, gutta-percha, guayule, chicle  and similar natural gums 12 12     
4002 Synthetic rubber and factice derived from  oils, in primary forms or in plates, 
sheets or strip; mixtures of any product of heading No. 40.01 with any product 
of this heading, in primary forms or in plates, sheets or strip.       
40021 -Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber 
(XSBR):       
400211 --Latex 12 12     
400219 --Other 12 12   MX  
400220 -Butadiene rubber (BR) 12 12   MX  
40023 -Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR 
or BIIR):       
400231 --Isobutene-isoprene (butyl ) rubber (IIR) 12 12     
400239 -- Other. 12 12     
40024 -Chloroprene (chlorobutadiene) rubber (CR):       
400241 --Latex 12 12     
400249 -- Other. 12 12     
40025 -Acrylonitrile-butadiene rubber (NBR):       
400251 --Latex 12 12     
400259 --Other 12 12     
400260 -Isoprene rubber (IR) 12 12     
400270 -Ethylene-propylene-non-conjugate d diene rubber (EPDM) 12 12       WT/ACC/SPEC/GEO/8
 Page 85HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
400280 -Mixtures of any product of heading No. 40.01 with any product of this 
heading 12 12     
40029 -Other:       
400291 --Latex 12 12     
400299 -- Other: 12 12     
4003 Reclaimed rubber in primary forms or in plates, sheets or strip.       
400300 -Reclaimed rubber in primary forms or in plates, sheets or strip 12 12     
4004 Waste, parings and scrap of rubber (o ther than hard rubber) and powders and 
granules obtained therefrom.       
400400 -Waste, parings and scrap of rubber (other than hard rubber) and powders and 
granules obtained therefrom 12 12     
4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or 
strip.       
400510 -Compounded with carbon black or silica 12 12     
400520 -Solutions; dispersions other than those of subheading No. 4005.10 12 5 *    
40059 -Other:       
400591 --Plates, sheets and strip 12 12     
400599 -- Other. 12 12     
4006 Other forms (for example, rods, tube s and profile shapes) and articles (for 
example, discs and rings), of unvulcanised rubber.       
400610 -"Camel-back" strips for retreading rubber tyres 12 12   EU  
400690 -Other 12 12     
4007 Vulcanised rubber thread and cord.       
400700 -Vulcanised rubber thread and cord 12 12     
4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than 
hard rubber.       
40081 -Of cellular rubber:       
400811 --Plates, sheets and strip 12 12     
400819 --Other 12 12     
40082 -Of non-cellular rubber:       
400821 --Plates, sheets and strip 12 12     
400829 --Other 12 0 *  USA  
400829 10 ---Profile shapes, cut to size, fo r use in civil aircraft 12 0 *    
4009 Tubes, pipes and hoses, of vulcanised r ubber other than hard rubber, with or 
without their fittings (for example, joints, elbows, flanges).       
400910 -Not reinforced or otherwise combined with  other materials, without fittings 12 12     
400920 -Reinforced or otherwise combined only with metal, without fittings 12 12     
400930 -Reinforced or otherwise combined only with textile materials, without fittings 12 12     
400940 -Reinforced or otherwise combined with other materials, without fittings 12 12     
400950 -With fittings 12 0 *  USA  
400950 10  ---Suitable for conducti ng gases or liquids, for use in civil aircraft 12 0 *    
4010 Conveyor or transmission belts or belti ng, of vulcanised rubber.        WT/ACC/SPEC/GEO/8 
Page 86 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
40101 - Conveyor belts or belting:       
401011 -- Reinforced only with metal. 12 12   EU  
401012 -- Reinforced only with textile materials. 12 12     
401013 -- Reinforced only with plastics. 12 12     
401019 -- Other. 12 12     
40102 -Transmission belts or belting:       
401021 -- Endless transmission belts of trapezoidal cross-section (V-belts), whether or 
not grooved, of a circumference exceeding 60 cm but not exceeding 180 cm. 12 12     
401022 -- Endless transmission belts of trapezoidal cross-section (V-belts), whether or 
not grooved, of a circumference exceeding 180 cm  but not exceeding 240 cm. 12 12     
401023 -- Endless synchronous belts, of a ci rcumference exceeding 60 cm but not 
exceeding 150 cm. 12 12     
401024 -- Endless synchronous belts, of a ci rcumference exceeding 150 cm but not 
exceeding 198 cm. 12 12     
401029 -- Other. 12 12     
4011 New pneumatic tyres, of rubber.       
401110 -Of a kind used on motor cars (includi ng station wagons and racing cars). 12 12     
401120 -Of a kind used on buses or lorries: 12 12     
401130 New pneumatic tires, of rubber, of a kind used on aircraft 12 0 *  USA  
401130 10 --- For use on civil aircraft 12 0 *    
401140 - Of a kind used on motorcycles: 12 0 *    
401150 - Of a kind used on bicycles: 12 12     
40119 - Other:       
401191 -- Having a 'herring-bone' or similar tread: 12 12     
401199 -- Other: 12 12     
4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, 
interchangeable tyre treads and tyre flaps, of rubber.       
401210 -Retreaded tyres: 12 0 *  USA  
40121010 -- For use on civil aircraft. 12 0 *    
401220 -Used pneumatic tyre s: 12 0 *  EU;USA  
40122010 -- For use on civil aircraft. 12 0 *    
401290 -Other: 12 12     
4013 Inner tubes, of rubber.       
401310 -Of a kind used on motor cars (including station wagons and racing cars), 
buses or lorries: 12 12     
401320 -Of a kind used on bicycles 12 12     
401390 -Other: 12 12     
4014 Hygienic or pharmaceuti cal articles (including teats), of vulcanised rubber 
other than hard rubber, with or without fittings of hard rubber.       
401410 -Sheath contraceptives 12 12     
401490 -Other 12 12       WT/ACC/SPEC/GEO/8
 Page 87HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
4015 Articles of apparel and clothing acce ssories (including gloves), for all 
purposes, of vulcanised rubber other than hard rubber.       
40151 -Gloves:       
401511 --Surgical 12 12     
401519 --Other 12 12     
401590 -Other 12 12   EU  
4016 Other articles of vulcanised rubber ot her than hard rubber.       
401610 -Of cellular rubber 12 0 *  USA  
401610 10 --- For technical uses, for use in civil aircraft 12 0 *    
40169 -Other:       
401691 --Floor coverings and mats 12 12     
401692 --Erasers 12 12     
401693 --Gaskets, washers and other seals 12 0 *  USA  
401693 10 --- For technical uses, for use in civil aircraft 12 0 *    
401694 --Boat or dock fenders, whether or not inflatable 12 12     
401695 --Other inflatable articles 12 12     
401699 --Other 12 0 *  USA  
401699 10 --- For technical uses, for use in civil aircraft 12 0 *    
4017 Hard rubber (for example, ebonite) in all forms, including waste and scrap; 
articles of hard rubber.       
401700 -Hard rubber (for example, ebonite) in all forms, including waste and scrap; 
articles of hard rubber 12 0 *  USA  
401700 91 --- Piping and tubing, w ith fittings attached, suitabl e for conduqting gases or 
liquids, for use in civil aircraft 12 0 *    
4101 Raw hides and skins of bovi ne or equine animals (fresh , or salted, dried, limed, 
pickled or otherwise preserved, but not  tanned, parchment-dressed or further 
prepared), whether or not dehaired or split.       
410110 -Whole hides and skins of bovine anim als, of a weight per skin not exceeding 
8 kg when simply dried, 10 kg when dry-salted, or 14 kg when fresh, wet-
salted or otherwise preserved 15 15   AU;MX  
41012 -Other hides and skins of bovine an imals, fresh or wet-salted:       
410121 --Whole 15 15   AU;MX  
410122 --Butts and bends 15 15   MX  
410129 --Other 15 15   MX  
410130 -Other hides and skins of bovine an imals, otherwise preserved 15 15   MX  
410140 -Hides and skins of equine animals 15 15   MX  
4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or 
otherwise preserved, but not tanned, parchment-dressed or further prepared), 
whether or not with wool on or split, othe r than those excluded by Note 1 (c) to 
this Chapter.       
410210 -With wool on 15 15   AU;MX  
41022 -Without wool on:        WT/ACC/SPEC/GEO/8 
Page 88 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
410221 --Pickled 15 15   AU;MX  
410229 --Other 15 15   AU;MX  
4103 Other raw hides and skins (fresh, or salte d, dried, limed, pickled or otherwise 
preserved, but not tanned, parchment-dre ssed or further prepared), whether or 
not dehaired or split, other than those excluded by Note  1 (b) or 1 (c) to this 
Chapter.       
410310 -Of goats or kids 12 12   MX  
410320 -Of reptiles 12 12   MX  
410390 -Other 12 12   AU;MX  
4104 Leather of bovine or equine animals, without hair on, other than leather of 
heading No. 41.08 or 41.09.       
410410 -Whole bovine skin leather, of a unit surface area not exceeding 28 square feet 
(2.6 m²) 12 12   MX  
41042 -Other bovine leather and equine leat her, tanned or retanned but not further 
prepared, whether or not split:       
410421 --Bovine leather, vegeta ble pre-tanned 12 12   MX  
410422 --Bovine leather, otherwis e pre-tanned 12 12   AU;MX  
410429 --Other 12 12   AU;MX  
41043 -Other bovine leather and equine leather, parchment- dressed or prepared after 
tanning:       
410431 --Full grains and full grain splits 12 12   AU;MX  
410439 --Other: 12 12   MX  
4105 Sheep or lamb skin leather, without w ool on, other than leather of heading No. 
41.08 or 41.09.       
41051 -Tanned or retanned but not further pr epared, whether or not split:       
410511 --Vegetable pre-tanned: 12 12   MX  
410512 --Otherwise pre-tanned: 12 12   MX  
410519 -- Other: 12 12   MX  
410520 -Parchment-dressed or prepared after tanning 12 12   MX  
4106 Goat or kid skin leather, without hair  on, other than leather of heading No. 
41.08 or 41.09.       
41061 -Tanned or retanned but not further pr epared, whether or not split:       
410611 --Vegetable pre-tanned 12 12     
410612 --Otherwise pre-tanned 12 12     
410619 --Other 12 12     
410620 -Parchment-dressed or prepared after tanning 12 12     
4107 Leather of other animals, without hair  on, other than leather of heading No. 
41.08 or 41.09.       
410710 -Of swine: 12 12   MX  
41072 -Of reptiles:       
410721 --Vegetable pre-tanned 12 12   MX  
410729 --Other 12 12   MX    WT/ACC/SPEC/GEO/8
 Page 89HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
410790 -Of other animals 12 12   AU;MX  
4108 Chamois (including combination chamois) leather.       
410800 Chamois (including combination chamois) leather. 12 12   MX  
4109 Patent leather and patent laminated le ather; metallised leather.       
410900 -Patent leather and patent laminated leather; metallised leather 12 12   MX  
4110 Parings and other waste of leather or of composition leather, not suitable for 
the manufacture of leather articles;  leather dust, powder and flour.       
411000 -Parings and other waste of leather or  of composition leather, not suitable for 
the manufacture of leather articles;  leather dust, powder and flour 12 12   MX  
4111 Composition leather with a basis of leather or leather fibre, in slabs, sheets or 
strip, whether or not in rolls.       
411100 -Composition leather with a basis of leathe r or leather fibre, in slabs, sheets or 
strip, whether or not in rolls 12 12   MX  
4201 Saddlery and harness for any animal  (including traces, leads, knee pads, 
muzzles, saddle cloths, saddle bags, dog co ats and the like), of any material.       
420100 -Saddlery and harness for any anim al (including traces, leads, knee pads, 
muzzles, saddle cloths, saddle bags, dog co ats and the like), of any material 12 12   MX  
4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, 
spectacle cases, binocular cases, camera cases, musical instrument cases, gun 
cases, holsters and similar containers; tr avelling-bags, toilet bags, rucksacks, 
handbags, shopping-bags; wallets, purses, map-cases, cigatte-cases, tobacco-puoches, tool bags, sports bags, bottle -cases, jewellery boxes, powder-boxes, 
cutlery cases and similar cotainers, of l eader, of sheeting of plastics, of textile 
materials, of vulcanised fibres or of pa perboard, or wholly or mainly covered 
with such materials or with paper.       
42021 -Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels 
and similar containers:       
420211 --With outer surface of leat her, of composition leather or of  patent leather: 12 12   MX  
420212 --With outer surface of plastics or  of textile materials: 12 12   MX  
420219 --Other: 12 12   MX  
42022 -Handbags, whether or not w ith shoulder strap, including those without handle:       
420221 --With outer surface of leathe r, of composition leather or of pa tent leather 12 12   EU;MX;CZ;SK  
420222 --With outer surface of plastic sheeting or of textile materials: 12 12   EU;MX  
420229 --Other 12 12   MX  
42023 -Articles of a kind normally carried in the pocket or in the handbag:       
420231 --With outer surface of leat her, of composition leather or of  patent leather 12 12   EU;MX  
420232 --With outer surface of plastic sheeting or of textile materials: 12 12   EU;MX  
420239 --Other 12 12   MX;CZ;SK  
42029 -Other:       
420291 --With outer surface of leat her, of composition leather or of  patent leather: 12 12   MX  
420292 --With outer surface of plastic sheeti ng or of textile materials: 12 12   MX  
420299 --Other 12 12   MX   WT/ACC/SPEC/GEO/8 
Page 90 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
4203 Articles of apparel and clothing accessories, of leather or of composition 
leather.       
420310 -Articles of apparel 12 12   EU;MX  
42032 -Gloves, mittens and mitts:       
420321 --Specially designed for use in sports 12 12   MX  
420329 --Other: 12 12   MX  
420330 -Belts and bandoliers 12 12   MX;CZ;SK  
420340 -Other clothing accessories 12 12   MX  
4204 Articles of leather or of composition leather, of a kind used in machinery or 
mechanical appliances or for other technical uses.       
420400 Articles of leather or of  composition leather, of a kind used in machinery or 
mechanical appliances or for other technical uses. 12 12   MX  
4205 Other articles of leather or of composition leather.       
420500 Other articles of leather or of  composition leather. 12 12   MX  
4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or 
of tendons.       
420610 - Catgut. 12 12   MX  
420690 - Other. 12 12   MX  
4301 Raw furskins (including heads, tails, paws  and other pieces or cuttings, suitable 
for furriers' use), other than raw hides and skins of heading No. 41.01, 41.02 or 41.03.       
430110 -Of mink, whole, with or without  head, tail or paws 12 12   MX  
430120 -Of rabbit or hare, whole, with or without head, tail or paws 12 12   MX  
430130 -Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar 
lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws 12 12   MX  
430140 -Of beaver, whole, with or wit hout head, tail or paws 12 12   MX  
430150 -Of musk-rat, whole, with or without head, tail or paws 12 12   MX  
430160 -Of fox, whole, with or without head, tail or paws 12 12   MX  
430170 -Of seal, whole, with or without head, tail or paws 12 12   MX  
430180 -Other furskins, whole, with or without head, tail or paws 12 12   MX  
430190 -Heads, tails, paws and other pieces or cuttings, suitable for furriers' use 12 12   MX  
4302 Tanned or dressed fu rskins (including heads, tails, paws and other pieces or 
cuttings), unassembled, or assembled (wit hout the addition of other materials) 
other than those of heading No. 43.03.       
43021 -Whole skins, with or without head, tail or paws, not assembled:       
430211 --Of mink 12 12   MX  
430212 --Of rabbit or hare 12 12   MX  
430213 --Of lamb, the following: Astrakhan, Br oadtail, Caracul, Persian and similar 
lamb, Indian, Chinese, Mongolian or Tibetan lamb 12 12   MX  
430219 --Other: 12 12   MX  
430220 -Heads, tails, paws and other pieces or cuttings, not assembled 12 12   MX    WT/ACC/SPEC/GEO/8
 Page 91HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
430230 -Whole skins and pieces or cuttings thereof, assembled: 12 12   MX  
4303 Articles of apparel, clothing accessories a nd other articles of furskin.       
430310 -Articles of apparel and cl othing accessories 12 12   MX  
430390 -Other 12 12   MX  
4304 Artificial fur and articles thereof.       
430400 -Artificial fur and articles thereof 12 12   MX;CZ;SK  
4401 Fuel wood, in logs, in billets, in twigs,  in faggots or in similar forms; wood in 
chips or particles; sawdust and w ood waste and scrap, whether or not 
agglomerated in logs, briquettes, pellets or similar forms.       
440110 -Fuel wood, in logs, in billets, in twigs,  in faggots or in similar forms 12 5 *  USA  
44012 -Wood in chips or particles:       
440121 --Coniferous 12 5 *  MX;USA  
440122 --Non-coniferous 12 5 *  USA  
440130 -Sawdust and wood waste and scrap, wh ether or not agglomerated in logs, 
briquettes, pellets or similar forms 12 5 *  MX;USA  
4402 Wood charcoal (including shell or nut charcoal ), whether or not agglomerated.       
440200 -Wood charcoal (including shell or nut charcoal ), whether or not agglomerated 12 5 *  USA  
4403 Wood in the rough, whether or not stri pped of bark or sapwood, or roughly 
squared.       
440310 -Treated with paint, stains, creoso te or other preservatives 12 12   USA  
440320 -Other, coniferous 12 12   USA  
44034 -Other, of tropical wood specified in Subh eading Note 1 to this Chapter:       
440341 --Dark Red Meranti, Light Red Mera nti and Meranti Bakau 12 12   USA  
440349 --Other 12 12   USA  
44039 -Other:       
440391 --Of oak (Quercus spp.) 12 12   USA  
440392 --Of beech (Fagus spp.) 12 12   USA  
440399 --Other 12 12   USA  
4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn 
lengthwise; wooden sticks, roughly trimmed but not turn ed, bent or otherwise 
worked, suitable for the manufacture of wa lking-sticks, umbrellas, tool handles 
or the like; chipwood and the like.       
440410 -Coniferous 12 12   USA  
440420 -Non-coniferous 12 12   USA  
4405 Wood wool; wood flour.       
440500 -Wood wool; wood flour 12 12   USA  
4406 Railway or tramway sleepers (cross-ties) of wood.       
440610 -Not impregnated 12 12   USA  
440690 -Other 12 12   USA  
4407 Wood sawn or chipped lengthwise, sli ced or peeled, whether or not planed, 
sanded or finger-jointed, of a thickness exceeding 6 mm.       
440710 -Coniferous 12 12   MX;CAN;USA   WT/ACC/SPEC/GEO/8 
Page 92 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
44072 -Of tropical wood specified in Subheading Note 1 to this Chapter:       
440724 --Virola, Mahogany (Swietenia s pp.), Imbuia and Balsa 12 12   USA  
440725 --Dark Red Meranti, Light Red Mera nti and Meranti Bakau 12 12   USA  
440726 --White Lauan, White Meranti, White Se raya, Yellow Meranti and Alan 12 12   USA  
440729 --Other 12 12   USA  
44079 -Other:       
440791 --Of oak (Quercus spp.) 12 12   USA  
440792 --Of beech (Fagus spp.) 12 12   USA  
440799 --Other 12 12   MX;USA  
4408 Veneer sheets and sheets for plywood (w hether or not spliced) and other wood 
sawn lengthwise, sliced or peeled, wh ether or not planed, sanded or finger-
jointed, of a thickness not exceeding 6 mm.       
440810 -Coniferous 12 12   MX;USA  
44083 -Of tropical wood specified in Subheading Note 1 to this Chapter:       
440831 --Dark Red Meranti, Light Red Mera nti and Meranti Bakau 12 12   USA  
440839 --Other 12 12   USA  
440890 -Other 12 12   USA  
4409 Wood (including strips and friezes for parquet flooring,  not assembled) 
continuously shaped (tongued, grooved,  rebated, chamfered, V-jointed, 
beaded, moulded, rounded or the like) al ong any of its edges or faces, whether 
or not planed, sanded or finger-jointed.       
440910 -Coniferous 12 12   USA  
440920 -Non-coniferous 12 12   USA  
4410 Particle board and similar board of w ood or other ligneous materials, whether 
or not agglomerated with resins or  other organic binding substances.       
44101 -Of wood:       
441011 --Waferboard, including orient ed strand board 12 12   USA  
441019 --Other 12 12   EU;CZ;SK;USA  
441090 -Of other ligneous materials 12 12   USA  
4411 Fibreboard of wood or other ligneous materials, whether or not bonded with 
resins or other organic substances.       
44111 -Fibreboard of a density exceeding 0.8 g/cm3:       
441111 --Not mechanically worked or surface covered 12 12   USA  
441119 --Other 12 12   USA  
44112 -Fibreboard of a density exceeding 0.5 g/ cm3 but not exceeding 0.8 g/cm3:       
441121 --Not mechanically worked or  surface covered 12 12   CAN;USA  
441129 --Other 12 12   USA  
44113 -Fibreboard of a density exceeding 0.35 g/ cm3 but not exceeding 0.5 g/cm3:       
441131 --Not mechanically worked or surface covered 12 12   USA  
441139 --Other 12 12   USA  
44119 -Other:       
441191 --Not mechanically worked or surface covered 12 12   USA    WT/ACC/SPEC/GEO/8
 Page 93HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
441199 --Other 12 12   USA  
4412 Plywood, veneered panels and si milar laminated wood.       
44121 -Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm 
thickness:       
441213 --With at least one outer ply of tr opical wood specified in Subheading Note 1 
to this Chapter 12 12   USA  
441214 --Other, with at least one outer pl y of non-coniferous wood 12 12   USA  
441219 --Other 12 12   USA  
44122 -Other, with at least one outer ply of non-coniferous wood:       
441222 --With at least one ply of tropical wood specified in Subheading Note 1 to this 
Chapter 12 12   USA  
441223 --Other, containing at least one la yer of particle board 12 12   USA  
441229 --Other 12 12   USA  
44129 -Other:       
441292 --With at least one ply of tropical wood specified in Subheading Note 1 to this 
Chapter 12 12   USA  
441293 --Other, containing at least one la yer of particle board 12 12   USA  
441299 --Other 12 12   USA  
4413 Densified wood, in blocks, plates, st rips or profile shapes.       
441300 -Densified wood, in blocks, plates, strips or profile shapes 12 12   USA  
4414 Wooden frames for paintings, photographs, mirrors or similar objects.       
441400 -Wooden frames for paintings, photographs, mirrors or similar objects 12 12   USA  
4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-
drums of wood; pallets, box pallets and other load boards, of wood; pallet 
collars of wood.       
441510 -Cases, boxes, crates, drums and simi lar packings; cable-drums 12 12   USA  
441520 -Pallets, box pallets and other load  boards; pallet collars 12 12   USA  
4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of 
wood, including staves.       
441600 -Casks, barrels, vats, tubs and other coopers' products and parts thereof, of 
wood, including staves 12 12   USA  
4417 Tools, tool bodies, tool handles, broo m or brush bodies and handles, of wood; 
boot or shoe lasts and trees, of wood.       
441700 -Tools, tool bodies, tool handles, broo m or brush bodies and handles, of wood; 
boot or shoe lasts and trees, of wood 12 12   USA  
4418 Builders' joinery and carpentry of wood, including cellular wood panels, 
assembled parquet panels, shingles and shakes.       
441810 -Windows, French-windows a nd their frames 12 12   USA  
441820 -Doors and their frames and thresholds 12 12   EU;USA  
441830 -Parquet panels 12 12   CZ;SK;USA  
441840 -Shuttering for concrete cons tructional work 12 12   USA  
441850 -Shingles and shakes 12 12   USA   WT/ACC/SPEC/GEO/8 
Page 94 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
441890 -Other 12 12   USA  
4419 Tableware and kitchenware, of wood.       
441900 -Tableware and kitchenw are, of wood 12 12   USA  
4420 Wood marquetry and inlaid wood; caskets  and cases for jewellery or cutlery, 
and similar articles, of wood; statuettes  and other ornaments, of wood; wooden 
articles of furniture not falling in Chapter 94.       
442010 -Statuettes and other orna ments, of wood 12 12   USA  
442090 -Other 12 12   USA  
4421 Other articles of wood.       
442110 -Clothes hangers 12 12   USA  
442190 -Other 12 12   USA  
4501 Natural cork, raw or simply prepared; waste cork; crushed, granulated or 
ground cork.       
450110 -Natural cork, raw or simply prepared 12 12     
450190 -Other 12 12     
4502 Natural cork, debacked or roughly square d, or in rectangular (including square) 
blocks, plates, sheets or strip, (incl uding sharp-edged blanks for corks or 
stoppers).       
450200 -Natural cork, debacked or roughly s quared, or in rectangular (including 
square) blocks, plates, sheets or strip, (including sharp-edged blanks for corks 
or stoppers) 12 12     
4503 Articles of natural cork.       
450310 -Corks and stoppers 12 12     
450390 -Other 12 12     
4504 Agglomerated cork (with or without a binding substance) and articles of 
agglomerated cork.       
450410 -Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including 
discs 12 12     
450490 -Other 12 12   USA  
450490 10 --- Gaskets, washers and other seals,  for use in civil aircraft 12 0 *    
4601 Plaits and similar products of plaiting ma terials, whether or not assembled into 
strips; plaiting materials, plaits and similar products of plaiting materials, 
bound together in parallel strands or woven, in sheet form, whether or not 
being finished articles (for example, mats, matting, screens).       
460110 -Plaits and similar products of plaiti ng materials, whether or not assembled 
into strips 12 12     
460120 -Mats, matting and screens of vegetable materials 12 12     
46019 -Other:       
460191 --Of vegetable materials 12 12     
460199 --Other 12 12       WT/ACC/SPEC/GEO/8
 Page 95HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
4602 Basketwork, wickerwork and other articles, made directly to shape from 
plaiting materials or made up from goods of heading No. 46.01; articles of 
loofah.       
460210 -Of vegetable materials 12 12     
460290 -Other 12 12   CZ;SK  
4701 Mechanical wood pulp.       
470100 -Mechanical wood pulp 12 0 *  USA  
4702 Chemical wood pulp, dissolving grades.       
470200 -Chemical wood pulp, dissolving grades 5 0 *  CAN;USA  
4703 Chemical wood pulp, soda or sulphate, other than dissolving grades.       
47031 -Unbleached:       
470311 --Coniferous 12 0 *  USA  
470319 --Non-coniferous 12 0 *  USA  
47032 -Semi-bleached or bleached:       
470321 --Coniferous 12 0 *  CAN;USA  
470329 --Non-coniferous 12 0 *  CAN;USA  
4704 Chemical wood pulp, sulphite, other than dissolving grades.       
47041 -Unbleached:       
470411 --Coniferous 12 0 *  USA  
470419 --Non-coniferous 12 0 *  USA  
47042 -Semi-bleached or bleached:       
470421 --Coniferous 12 0 *  USA  
470429 --Non-coniferous 12 0 *  USA  
4705 Semi-chemical wood pulp.       
470500 -Semi-chemical wood pulp 12 0 *  CAN;USA  
4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard 
or of other fibrous cellulosic material.       
470610 -Cotton linters pulp 12 0 *  USA  
470620 -Pulps of fibres derived from recovered (was te and scrap) paper or paperboard 12 0 *  USA  
47069 -Other:       
470691 --Mechanical 12 0 *  USA  
470692 --Chemical 12 0 *  USA  
470693 --Semi-chemical 12 0 *  USA  
4707 Recovered (waste and scrap) pa per or paperboard.       
470710 -Unbleached kraft paper or pa perboard or corrugated paper or paperboard 12 0 *  USA  
470720 -Other paper or paper board made mainly of bleached chemical pulp, not 
coloured in the mass 12 0 *  USA  
470730 -Paper or paperboard made mainly of mechanical pulp (for example, 
newspapers, journals and similar printed matter) 12 0 *  USA  
470790 -Other, including unsorted waste and scrap 12 0 *  USA  
4801 Newsprint, in rolls or sheets.        WT/ACC/SPEC/GEO/8 
Page 96 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
480100 -Newsprint, in rolls or sheets 12 0 *  CAN;CZ;SK;US
A  
4802 Uncoated paper and paperboard, of a kind used for writing,  printing or other 
graphic purposes, and punch card stock a nd punch tape paper, in rolls or 
sheets, other than paper of heading No. 48.01 or 48.03; hand-made paper and 
paperboard.       
480210 -Hand-made paper and paperboard 12 0 *  USA  
480220 -Paper and paperboard of a kind us ed as a base for photo-sensitive, heat-
sensitive or electro-sensitive paper or paperboard 12 0 *  USA  
480230 -Carbonising base paper 12 0 *  USA  
480240 -Wallpaper base 12 0 *  USA  
48025 -Other paper and paper board, not containing fibres obtained by a mechanical 
process or of which not more than 10 % by weight of the total fibre content 
consists of such fibres:       
480251 --Weighing less than 40 g/m² 12 0 *  USA  
480252 --Weighing 40 g/m² or more but not more than 150 g/m² 12 0 *  USA  
480253 --Weighing more than 150 g/m² 12 0 *  USA  
480260 -Other paper and paperboard, of which more than 10 % by weight of the total 
fibre content consists of fibres obtained by a mechanical process 12 0 *  CAN;USA  
4803 Toilet or facial tissue stock, towel or  napkin stock and sim ilar paper of a kind 
used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not crep ed, crinkled, embossed, perforated, 
surface-coloured, surface-decorated or  printed, in rolls or sheets.       
480300 Toilet or facial tissue stock, towel or  napkin stock and sim ilar paper of a kind 
used for household or sanitary purposes, cellulose wadding and webs of 
cellulose fibres, whether or not crep ed, crinkled, embossed, perforated, 
surface-coloured, surface-decorated or  printed, in rolls or sheets. 12 0 *  USA  
4804 Uncoated kraft paper and paperboard, in  rolls or sheets, other than that of 
heading No. 48.02 or 48.03.       
48041 -Kraftliner:       
480411 --Unbleached 12 0 *  CAN;USA  
480419 --Other 12 0 *  USA  
48042 -Sack kraft paper:       
480421 --Unbleached 12 0 *  CAN;USA  
480429 --Other 12 0 *  USA  
48043 -Other kraft paper and paperboard weighing 150 g/m² or less:       
480431 --Unbleached 12 0 *  USA  
480439 --Other 12 0 *  USA  
48044 -Other kraft paper and paperboard we ighing more than 150 g/m² but less than 
225 g/m²:       
480441 --Unbleached 12 0 *  USA    WT/ACC/SPEC/GEO/8
 Page 97HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
480442 --Bleached uniformly throughout the mass and of which more than 95 % by 
weight of the total fibre content consists  of wood fibres obtained by a chemical 
process 12 0 *  USA  
480449 --Other 12 0 *  USA  
48045 -Other kraft paper and paperboard weighing 225 g/m² or more:       
480451 --Unbleached 12 0 *  USA  
480452 --Bleached uniformly throughout the mass and of which more than 95 % by 
weight of the total fibre content cons ists of wood obtained by a chemical 
process 12 0 *  USA  
480459 --Other 12 0 *  USA  
4805 Other uncoated paper and pa perboard, in rolls or sheets, not further worked or 
processed than as specified in  Note 2 to this Chapter.       
480510 -Semi-chemical fluting paper (c orrugating medium) 12 0 *  CAN;USA  
48052 -Multi-ply paper and paperboard:       
480521 --Each layer bleached 12 0 *  USA  
480522 --With only one outer layer bleached 12 0 *  USA  
480523 --Having three or more layers, of which only the two outer layers are bleached 12 0 *  USA  
480529 --Other 12 0 *  USA  
480530 -Sulphite wrapping paper 12 0 *  USA  
480540 -Filter paper and pape rboard 12 0 *  USA  
480550 -Felt paper and pape rboard 12 0 *  USA  
480560 -Other paper and paperboard, wei ghing 150 g/m² or less 12 0 *  USA  
480570 -Other paper and pape rboard, weighing more than 150 g/m² but less than 225 
g/m² 12 0 *  USA  
480580 -Other paper and paperboard, wei ghing 225 g/m² or more 12 0 *  USA  
4806 Vegetable parchment, greaseproof pa pers, tracing papers and glassine and 
other glazed transparent or translu cent papers, in rolls or sheets.       
480610 -Vegetable parchment 12 0 *  USA  
480620 -Greaseproof papers 12 0 *  USA  
480630 -Tracing papers 12 0 *  USA  
480640 -Glassine and other glazed transparen t or translucent papers 12 0 *  USA  
4807 Composite paper and paperboard (made by sticking flat layers of paper or 
paperboard together with an adhesive), not surface- coated or impregnated, 
whether or not internally rein forced, in rolls or sheets.       
480710 -Paper and paperboard, laminated internally  with bitumen, tar or asphalt 12 0 *  USA  
480790 -Other 12 0 *  USA  
4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), 
creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of 
the kind described in heading No. 48.03.       
480810 -Corrugated paper and pa perboard, whether or not perforated 12 0 *  USA  
480820 -Sack kraft paper, creped or crinkled, whet her or not embossed or perforated 12 0 *  USA  
480830 -Other kraft paper, creped or crinkled, whet her or not embossed or perforated 12 0 *  USA   WT/ACC/SPEC/GEO/8 
Page 98 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
480890 -Other 12 0 *  USA  
4809 Carbon paper, self-copy pa per and other copying or tr ansfer papers (including 
coated or impregnated paper for duplicator stencils or offset plates), whether or 
not printed, in rolls or sheets.       
480910 -Carbon or similar copying papers 12 0 *  USA  
480920 -Self-copy paper 12 0 *  USA  
480990 -Other 12 0 *  USA  
4810 Paper and paperboard, coat ed on one or both sides with kaolin (China clay) or 
other inorganic substances, with or without  a binder, and with no other coating, 
whether or not surface-coloured, surface- decorated or printed, in rolls or 
sheets.       
48101 -Paper and paperboard of a kind used for writing, printing or other graphic 
purposes, not containing fibres obtained by  a mechanical process or of which 
not more than 10 % by weight of the tota l fibre content consists of such fibres:       
481011 --Weighing not more than 150 g/m² 12 0 *  USA  
481012 --Weighing more than 150 g/m² 12 0 *  USA  
48102 -Paper and paperboard of a kind used for writing, printing or other graphic 
purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical process:       
481021 --Light-weight coated paper 12 0 *  USA  
481029 --Other 12 0 *  USA  
48103 -Kraft paper and paperboard, other than  that of a kind used for writing, printing 
or other graphic purposes:       
481031 --Bleached uniformly throughout the mass and of which more than 95 % by 
weight of the total fibre content consists  of wood fibres obtained by a chemical 
process, and weighing 150 g/m² or less 12 0 *  USA  
481032 --Bleached uniformly throughout the mass and of which more than 95 % by 
weight of the total fibre content consists  of wood fibres obtained by a chemical 
process, and weighing more than 150 g/m² 12 0 *  USA  
481039 --Other 12 0 *  USA  
48109 -Other paper and paperboard:       
481091 --Multi-ply 12 0 *  USA  
481099 --Other 12 0 *  USA  
4811 Paper, paperboard, cellulose wadding an d webs of cellulose fibres, coated, 
impregnated, covered, surface-coloured, surface-decorated or printed, in rolls 
or sheets, other than goods of the kind described in heading No. 48.03, 48.09 
or 48.10.       
481110 -Tarred, bituminised or asphalted paper and paperboard 12 0 *  USA  
48112 -Gummed or adhesive pape r and paperboard:       
481121 --Self-adhesive 12 0 *  USA  
481129 --Other 12 0 *  USA  
48113 -Paper and paperboard coated, impregna ted or covered with plastics (excluding 
adhesives):         WT/ACC/SPEC/GEO/8
 Page 99HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
481131 --Bleached, weighing more than 150 g/m² 12 0 *  USA  
481139 --Other 12 0 *  USA  
481140 -Paper and paperboard, coated, impr egnated or covered with wax, paraffin 
wax, stearin, oil or glycerol 12 0 *  USA  
481190 -Other paper, paperboard, cellulose wadding and webs of ce llulose fibres 12 0 *  USA  
4812 Filter blocks, slabs and plates, of paper pulp.       
481200 -Filter blocks, slabs and plat es, of paper pulp 12 0 *  USA  
4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes.       
481310 -In the form of booklets or tubes 12 0 *  USA  
481320 -In rolls of a width not exceeding 5 cm 12 0 *  USA  
481390 -Other 12 0 *  USA  
4814 Wallpaper and similar wall coverings; window  transparencies of paper.       
481410 -"Ingrain" paper 12 0 *  USA  
481420 -Wallpaper and similar wall coverings, consisting of paper coated or covered, 
on the face side, with a grained, em bossed, coloured, design-printed or 
otherwise decorated layer of plastics 12 0 *  EU;USA  
481430 -Wallpaper and similar wall coverings, consisting of paper covered, on the face 
side, with plaiting material, whether or not bound together in parallel strands or 
woven 12 0 *  USA  
481490 -Other 12 0 *  EU;USA  
4815 Floor coverings on a base of paper or of paperboard, whether or not cut to size.       
481500 -Floor coverings on a base of paper or of paperboard, whether or not cut to size 12 0 *  USA  
4816 Carbon paper, self-copy pape r and other copying or transfer papers (other than 
those of heading No. 48.09), duplicator st encils and offset plates, of paper, 
whether or not put up in boxes.       
481610 -Carbon or similar copying papers 12 0 *  USA  
481620 -Self-copy paper 12 0 *  USA  
481630 -Duplicator stencils 12 0 *  USA  
481690 -Other 12 0 *  USA  
4817 Envelopes, letter cards, plain postcards and correspondence cards, of paper or 
paperboard; boxes, pouches, wallets a nd writing compendiums, of paper or 
paperboard, containing an asso rtment of paper stationery.       
481710 -Envelopes 12 0 *  USA  
481720 -Letter cards, plain postcards and correspondence cards 12 0 *  USA  
481730 -Boxes, pouches, wallets  and writing compendiums, of paper or paperboard, 
containing an assortment  of paper stationery 12 0 *  USA  
4818 Toilet paper and similar paper, cellulose  wadding or webs of cellulose fibres, 
of a kind used for household or sanitary purposes, in rolls of a width not 
exceeding 36 cm, or cut to size or sh ape; handkerchiefs, cleansing tissues, 
towels, tablecloths, serviettes, napkins  for babies, tampons, bed sheets and 
similar huosehold, sanitary or hospital ar ticals, articles of apparel and clothing 
accessories, of paper pulp, paper, cellulose fibres.        WT/ACC/SPEC/GEO/8 
Page 100 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
481810 -Toilet paper 12 0 *  CZ;SK;USA  
481820 -Handkerchiefs, cleansing or facial  tissues and towels 12 0 *  USA  
481830 -Tablecloths and serviettes 12 0 *  CZ;SK;USA  
481840 -Sanitary towels and tampons, napkins and napkin liners for babies and similar 
sanitary articles 12 0 *  EU;CZ;SK;USA  
481850 -Articles of apparel and cl othing accessories 12 0 *  USA  
481890 -Other 12 0 *  USA  
4819 Cartons, boxes, cases, bags and other pack ing containers, of paper, paperboard, 
cellulose wadding or webs of cellulose fi bres; box files, letter trays, and similar 
articles, of paper or paperboard of a kind used in offices, shops or the like.       
481910 -Cartons, boxes and cases, of corrugate d paper or paperboard 12 0 *  USA  
481920 -Folding cartons, boxes and cases, of non-corruga ted paper or paperboard 12 0 *  CZ;SK;USA  
481930 -Sacks and bags, having a base of a width of 40 cm or more 12 0 *  USA  
481940 -Other sacks and bags, including cones 12 0 *  USA  
481950 -Other packing containers, including record sleeves 12 0 *  USA  
481960 -Box files, letter trays, storage boxes an d similar articles, of  a kind used in 
offices, shops or the like 12 0 *  USA  
4820 Registers, account books, note books, order books, receipt books, letter pads, 
memorandum pads, diaries and similar articles, exercise books, blotting-pads, 
binders (loose-leaf or other), folders, file covers, manifold business forms, 
interleaved carbon sets and other articals of  stationary, of pa per or paperboard, 
albums for samples or for collections and book covers, of pa per or paperboard.       
482010 -Registers, account books, note books,  order books, receipt books, letter pads, 
memorandum pads, diaries and similar articles 12 0 *  USA  
482020 -Exercise books 12 0 *  USA  
482030 -Binders (other than book covers), folders and file covers 12 0 *  USA  
482040 -Manifold business forms and inte rleaved carbon sets 12 0 *  EU;USA  
482050 -Albums for samples or for collections 12 0 *  USA  
482090 -Other 12 0 *  USA  
4821 Paper or paperboard labels  of all kinds, whether or not printed.       
482110 -Printed 12 0 *  EU;USA  
482190 -Other 12 0 *  USA  
4822 Bobbins, spools, cops and similar supports  of paper pulp, paper or paperboard 
(whether or not perforated or hardened).       
482210 -Of a kind used for winding textile yarn 12 0 *  USA  
482290 -Other 12 0 *  USA  
4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to 
size or shape; other articles of pape r pulp, paper, paperboard, cellulose 
wadding or webs of cellulose fibres.       
48231 -Gummed or adhesive paper, in strips or rolls:       
482311 --Self-adhesive 12 0 *  USA  
482319 --Other 12 0 *  USA    WT/ACC/SPEC/GEO/8
 Page 101HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
482320 -Filter paper and pape rboard 12 0 *  USA  
482340 -Rolls, sheets and dials, printed fo r self-recording apparatus 12 0 *  USA  
48235 -Other paper and paper board, of a kind used for writing, printi ng or other 
graphic purposes:       
482351 --Printed, embossed or perforated 12 0 *  USA  
482359 --Other 12 0 *  USA  
482360 -Trays, dishes, plates, cups and the like, of paper or paperboard 12 0 *  CZ;SK;USA  
482370 -Moulded or pressed article s of paper pulp 12 0 *  USA  
482390 -Other 12 0 *  USA  
482390 10 --- Gaskets, washers and other seals,  for use in civil aircraft. 12 0 *    
4901 Printed books, brochures, leaflets and sim ilar printed matter, whether or not in 
single sheets.       
490110 -In single sheets, whether or not folded 12 0 *  EU;USA  
49019 -Other:       
490191 --Dictionaries and encyclopaedias, and serial instalments thereof 12 0 *  USA  
490199 --Other 12 0 *  EU;USA  
4902 Newspapers, journals and periodicals, wh ether or not illustrated or containing 
advertising material.       
490210 -Appearing at least four times a week 12 0 *  USA  
490290 -Other 12 0 *  CZ;SK;USA  
4903 Children's picture, drawing or colouring books.       
490300 -Children's picture, drawing or colouring books 12 0 *  USA  
4904 Music, printed or in manuscript, whet her or not bound or illustrated.       
490400 -Music, printed or in manuscript, whet her or not bound or illustrated 12 0 *  USA  
4905 Maps and hydrographic or similar charts  of all kinds, including atlases, wall 
maps, topographical plans and globes, printed.       
490510 -Globes 12 0 *  USA  
49059 -Other:       
490591 --In book form 12 0 *  USA  
490599 --Other 12 0 *  USA  
4906 Plans and drawings for architectural, engineering, industrial, commercial, 
topographical or similar pur poses, being originals draw n by hand; hand-written 
texts; photographic reproducti ons on sensitised paper and carbon copies of the 
foregoing.       
490600 -Plans and drawings for architectural , engineering, industrial, commercial, 
topographical or similar pur poses, being originals draw n by hand; hand-written 
texts; photographic reproducti ons on sensitised paper and carbon copies of the 
foregoing 12 0 *  USA  
4907 Unused postage, revenue or similar st amps of current or new issue in the 
country to which they are destined; st amp-impressed paper; banknotes; cheque 
forms; stock, share or bond certificat es and similar documents of title.        WT/ACC/SPEC/GEO/8 
Page 102 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
490700 -Unused postage, revenue or similar st amps of current or new issue in the 
country to which they are destined; st amp-impressed paper; banknotes; cheque 
forms; stock, share or bond certificat es and similar documents of title 12 0 *  EU;USA  
4908 Transfers (decalcomanias).       
490810 -Transfers (decalcomanias), vitrifiable 12 0 *  USA  
490890 -Other 12 0 *  USA  
4909 Printed or illustrated pos tcards; printed cards b earing personal greetings, 
messages or announcements, whether or not illustrated, with or without 
envelopes or trimmings.       
490900 -Printed or illustrated postcards; pr inted cards bearing personal greetings, 
messages or announcements, whether or not illustrated, with or without 
envelopes or trimmings 12 0 *  USA  
4910 Calendars of any kind, printed, including calendar blocks.       
491000 -Calendars of any kind, printed, including calendar blocks 12 0 *  USA  
4911 Other printed matter, including printe d pictures and photographs.       
491110 -Trade advertising material, commercial catalogues and the like 12 0 *  EU;CZ;SK;USA  
49119 -Other:       
491191 --Pictures, designs and photographs 12 0 *  EU;USA  
491199 --Other 12 0 *  EU;CZ;SK;USA  
5001 Silk-worm cocoons suitable for reeling.       
500100 -Silk-worm cocoons suitable for reeling 12 12     
5002 Raw silk (not thrown).       
500200 -Raw silk (not thrown) 12 12     
5003 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted 
stock).       
500310 -Not carded or combed 12 12     
500390 -Other 12 12     
5004 Silk yarn (other than yarn spun from silk waste) not put up for retail sale.       
500400 Silk yarn (other than yarn spun from silk waste) not put up for retail sale. 12 12   USA  
5005 Yarn spun from silk waste, not put up for retail sale.       
500500 Yarn spun from silk waste, not put up for retail sale. 12 4 *  USA  
5006 Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut.       
500600 Silk yarn and yarn spun from silk waste, put  up for retail sale; silk-worm gut. 12 4 *  USA  
5007 Woven fabrics of silk or of silk waste.       
500710 -Fabrics of noil silk 12 12   USA  
500720 -Other fabrics, containing 85 % or more by weight of silk or of silk waste other 
than noil silk: 12 12   USA  
500790 -Other fabrics: 12 12   USA  
5101 Wool, not carded or combed.       
51011 -Greasy, including fleece-washed wool:       
510111 --Shorn wool 4 4 *  AU  
510119 --Other 5 4 *  AU    WT/ACC/SPEC/GEO/8
 Page 103HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
51012 -Degreased, not carbonised:       
510121 --Shorn wool 5 0 *  AU  
510129 --Other 5 4 *  AU  
510130 -Carbonised 5 4 *  AU  
5102 Fine or coarse animal hair, not carded or combed.       
510210 -Fine animal hair 12 12     
510220 -Coarse animal hair 12 12     
5103 Waste of wool or of fine or coarse  animal hair, including yarn waste but 
excluding garnetted stock.       
510310 -Noils of wool or of fine animal hair 12 12   AU  
510320 -Other waste of wool or of fine animal hair 12 12   AU  
510330 -Waste of coarse animal hair 12 12     
5104 Garnetted stock of wool or of fine or coarse animal hair.       
510400 -Garnetted stock of wool or of fine  or coarse animal hair 12 4 *    
5105 Wool and fine or coarse animal hair , carded or combed (including combed 
wool in fragments).       
510510 -Carded wool 12 4 *  AU  
51052 -Wool tops and other combed wool:       
510521 --Combed wool in fragments 12 4 *  AU  
510529 --Other 12 4 *  AU  
510530 -Fine animal hair, carded or combed: 12 4 *    
510540 -Coarse animal hair, carded or combed 12 4 *    
5106 Yarn of carded wool, not put up for retail sale.       
510610 -Containing 85 % or more by we ight of wool: 5 5   AU;USA  
510620 -Containing less than 85 % by we ight of wool 5 5   AU;USA  
5107 Yarn of combed wool, not put up for retail sale.       
510710 -Containing 85 % or more by we ight of wool: 5 4 *  AU;USA  
510720 -Containing less than 85 % by weight of wool: 5 4 *  AU;USA  
5108 Yarn of fine animal hair (carded or co mbed), not put up for retail sale.       
510810 -Carded: 12 4 *  USA  
510820 -Combed: 12 4 *  USA  
5109 Yarn of wool or of fine animal hair, put up for retail sale.       
510910 -Containing 85 % or more by weight of w ool or of fine animal hair: 12 4 *  USA  
510990 -Other: 12 4 *  USA  
5110 Yarn of coarse animal hair or of hor sehair (including gimped horsehair yarn), 
whether or not put up for retail sale.       
511000 -Yarn of coarse animal hair or of hor sehair (including gimped horsehair yarn), 
whether or not put up for retail sale 12 4 *  USA  
5111 Woven fabrics of carded wool or of carded fine animal hair.       
51111 -Containing 85 % or more by weight of w ool or of fine animal hair:       
511111 --Of a weight not exceeding 300 g/m²: 12 8 *  USA   WT/ACC/SPEC/GEO/8 
Page 104 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
511119 --Other 12 8 *  USA  
511120 -Other, mixed mainly or solely with man-made filaments 12 8 *  USA  
511130 -Other, mixed mainly or solely with man-made staple fibres 12 8 *  MX;USA  
511190 -Other: 12 8 *  USA  
5112 Woven fabrics of combed wool or of combed fine animal hair.       
51121 -Containing 85 % or more by weight of w ool or of fine animal hair:       
511211 --Of a weight not exceeding 200 g/m²: 12 8 *  USA  
511219 --Other: 12 8 *  USA  
51122000 -Other, mixed mainly or solely with man-made filaments 12 8 *  USA  
511230 -Other, mixed mainly or solely with  man-made staple fibres: 12 8 *  USA  
511290 -Other: 12 8 *  USA  
5113 Woven fabrics of coarse animal hair or of horsehair.       
511300 -Woven fabrics of coarse animal hair or of horsehair 12 8 *  USA  
5201 Cotton, not carded or combed.       
520100 -Cotton, not carded or combed 12 4 *  AU;MX;USA;  
USA  
5202 Cotton waste (including yarn waste and garnetted stock).       
520210 -Yarn waste (including thread waste) 12 12   USA  
52029 -Other:       
520291 --Garnetted stock 12 12   USA  
520299 --Other 12 12   USA  
5203 Cotton, carded or combed.       
520300 -Cotton, carded or combed 5 5   MX;USA  
5204 Cotton sewing thread, whether or not  put up for retail sale.       
52041 -Not put up for retail sale:       
520411 --Containing 85 % or more by we ight of cotton 12 4 *  USA  
520419 --Other 12 4 *  USA  
520420 -Put up for retail sale 12 4 *  USA  
5205 Cotton yarn (other than sewing thread), containing 85 % or more by weight of 
cotton, not put up for retail sale.       
52051 -Single yarn, of uncombed fibres:       
520511 --Measuring 714.29 decitex or more (not exceeding 14 metric number) 12 4 *  USA  
520512 --Measuring less than 714.29 decitex but not less than 232.56 decitex 
(exceeding 14 metric number but not exceeding 43 metric number) 12 4 *  USA  
520513 --Measuring less than 232.56 decitex but not less than 192.31 decitex 
(exceeding 43 metric number but not exceeding 52 metric number) 12 4 *  USA  
520514 --Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 
52 metric number but not exceeding 80 metric number) 12 4 *  USA  
520515 --Measuring less than 125 decitex (exceeding 80 metric number): 12 4 *  USA  
52052 -Single yarn, of combed fibres:       
520521 --Measuring 714.29 decitex or more (not exceeding 14 metric number) 12 4 *  USA    WT/ACC/SPEC/GEO/8
 Page 105HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
520522 --Measuring less than 714.29 decitex but not less than 232.56 decitex 
(exceeding 14 metric number but not exceeding 43 metric number) 12 4 *  USA  
520523 --Measuring less than 232.56 decitex but not less than 192.31 decitex 
(exceeding 43 metric number but not exceeding 52 metric number) 12 4 *  USA  
520524 --Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 
52 metric number but not exceeding 80 metric number) 12 4 *  USA  
520526 --Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 
80 metric number but not exceeding 94 metric number) 12 4 *  USA  
520527 --Measuring less than 106.38 decite x but not less than 83.33 decitex 
(exceeding 94 metric number but not exceeding 120 metric number) 12 4 *  USA  
520528 --Measuring less than 83.33 decitex (ex ceeding 120 metric number) 12 4 *  USA  
52053 -Multiple (folded) or cabled ya rn, of uncombed fibres:       
520531 --Measuring per single yarn 714.29 dec itex or more (not exceeding 14 metric 
number per single yarn) 12 4 *  USA  
520532 --Measuring per single yarn less than 714.29 decitex but not less than 232.56 
decitex (exceeding 14 metric number but not exceeding 43 metric number per 
single yarn) 12 4 *  USA  
520533 --Measuring per single yarn less than 232.56 decitex but not less than 192.31 
decitex (exceeding 43 metric number but not exceeding 52 metric number per 
single yarn) 12 4 *  USA  
520534 --Measuring per single yarn less th an 192.31 decitex but not less than 125 
decitex (exceeding 52 metric number but not exceeding 80 metric number per 
single yarn) 12 4 *  USA  
520535 --Measuring per single yarn less than 125 decitex (exceeding 80 metric number 
per single yarn): 12 4 *  USA  
52054 -Multiple (folded) or cabled ya rn, of combed fibres:       
520541 --Measuring per single yarn 714.29 dec itex or more (not exceeding 14 metric 
number per single yarn) 12 4 *  USA  
520542 --Measuring per single yarn less than 714.29 decitex but not less than 232.56 
decitex (exceeding 14 metric number but not exceeding 43 metric number per 
single yarn) 12 4 *  USA  
520543 --Measuring per single yarn less than 232.56 decitex but not less than 192.31 
decitex (exceeding 43 metric number but not exceeding 52 metric number per 
single yarn) 12 4 *  USA  
520544 --Measuring per single yarn less th an 192.31 decitex but not less than 125 
decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 12 4 *  USA  
520546 --Measuring per single yarn less than 125 decitex but not less than 106.38 
decitex (exceeding 80 metric number but not exceeding 94 metric number per 
single yarn) 12 4 *  USA  
520547 --Measuring per single yarn less than 106.38 decitex but not less than 83.33 
decitex (exceeding 94 metric number but  not exceeding 120 metric number per 
single yarn) 12 4 *  USA   WT/ACC/SPEC/GEO/8 
Page 106 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
520548 --Measuring per single yarn less th an 83.33 decitex (exceeding 120 metric 
number per single yarn) 12 4 *  USA  
5206 Cotton yarn (other than sewing thread),  containing less than 85 % by weight of 
cotton, not put up for retail sale.       
52061 -Single yarn, of uncombed fibres:       
520611 --Measuring 714.29 decitex or more (not exceeding 14 metric number) 12 4 *  USA  
520612 --Measuring less than 714.29 decitex but not less than 232.56 decitex 
(exceeding 14 metric number but not exceeding 43 metric number) 12 4 *  USA  
520613 --Measuring less than 232.56 decitex but not less than 192.31 decitex 
(exceeding 43 metric number but not exceeding 52 metric number) 12 4 *  USA  
520614 --Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 
52 metric number but not exceeding 80 metric number) 12 4 *  USA  
520615 --Measuring less than 125 decitex (exceeding 80 metric number): 12 4 *  USA  
52062 -Single yarn, of combed fibres:       
520621 --Measuring 714.29 decitex or more (not exceeding 14 metric number) 12 4 *  USA  
520622 --Measuring less than 714.29 decitex but not less than 232.56 decitex 
(exceeding 14 metric number but not exceeding 43 metric number) 12 4 *  USA  
520623 --Measuring less than 232.56 decitex but not less than 192.31 decitex 
(exceeding 43 metric number but not exceeding 52 metric number) 12 4 *  USA  
520624 --Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 
52 metric number but not exceeding 80 metric number) 12 4 *  USA  
520625 --Measuring less than 125 decitex (exceeding 80 metric number): 12 4 *  USA  
52063 -Multiple (folded) or cabled ya rn, of uncombed fibres:       
520631 --Measuring per single yarn 714.29 dec itex or more (not exceeding 14 metric 
number per single yarn) 12 4 *  USA  
520632 --Measuring per single yarn less than 714.29 decitex but not less than 232.56 
decitex (exceeding 14 metric number but not exceeding 43 metric number per 
single yarn) 12 4 *  USA  
520633 --Measuring per single yarn less than 232.56 decitex but not less than 192.31 
decitex (exceeding 43 metric number but not exceeding 52 metric number per 
single yarn) 12 4 *  USA  
520634 --Measuring per single yarn less th an 192.31 decitex but not less than 125 
decitex (exceeding 52 metric number but not exceeding 80 metric number per 
single yarn) 12 4 *  USA  
520635 --Measuring per single yarn less than 125 decitex (exceeding 80 metric number 
per single yarn): 12 4 *  USA  
52064 -Multiple (folded) or cabled ya rn, of combed fibres:       
520641 --Measuring per single yarn 714.29 dec itex or more (not exceeding 14 metric 
number per single yarn) 12 4 *  USA  
520642 --Measuring per single yarn less than 714.29 decitex but not less than 232.56 
decitex (exceeding 14 metric number but not exceeding 43 metric number per 
single yarn) 12 4 *  USA    WT/ACC/SPEC/GEO/8
 Page 107HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
520643 --Measuring per single yarn less than 232.56 decitex but not less than 192.31 
decitex (exceeding 43 metric number but not exceeding 52 metric number per 
single yarn) 12 4 *  USA  
520644 --Measuring per single yarn less th an 192.31 decitex but not less than 125 
decitex (exceeding 52 metric number but not exceeding 80 metric number per 
single yarn) 12 4 *  USA  
520645 --Measuring per single yarn less than 125 decitex (exceeding 80 metric number 
per single yarn) 12 4 *  USA  
5207 Cotton yarn (other than sewing thread) put up for retail sale.       
520710 -Containing 85 % or more by weight of cotton 12 4 *  USA  
520790 -Other 12 4 *  USA  
5208 Woven fabrics of cotton, containing 85 % or more by weight of cotton, 
weighing not more than 200 g/m2.       
52081 -Unbleached:       
520811 --Plain weave, weighing not more than 100 g/m2: 12 8 *  USA  
520812 --Plain weave, weighing more than 100 g/m2: 12 8 *  USA  
52081300 --3-thread or 4-thread twill, including cross twill 12 8 *  USA  
52081900 --Other fabrics 12 8 *  USA  
52082 -Bleached:       
520821 --Plain weave, weighing not more than 100 g/m2: 12 8 *  USA  
520822 --Plain weave, weighing more than 100 g/m2 12 8 *  USA  
520823 --3-thread or 4-thread twill, including cross twill 12 8 *  USA  
520829 --Other fabrics 12 8 *  USA  
52083 -Dyed:       
520831 --Plain weave, weighing not more than 100 g/m2 12 8 *  USA  
520832 --Plain weave, weighing more than 100 g/m2: 12 8 *  USA  
520833 --3-thread or 4-thread twill, including cross twill 12 8 *  USA  
520839 --Other fabrics 12 8 *  USA  
52084 -Of yarns of different colours:       
520841 --Plain weave, weighing not more than 100 g/m2 12 8 *  USA  
520842 --Plain weave, weighing more than 100 g/m2 12 8 *  USA  
520843 --3-thread or 4-thread twill, including cross twill 12 8 *  USA  
520849 --Other fabrics 12 8 *  USA  
52085 -Printed:       
520851 --Plain weave, weighing not more than 100 g/m2 12 8 *  USA  
520852 --Plain weave, weighing more than 100 g/m2 12 8 *  USA  
520853 --3-thread or 4-thread twill, including cross twill 12 8 *  USA  
520859 --Other fabrics 12 8 *  USA  
5209 Woven fabrics of cotton, containing 85 % or more by weight of cotton, 
weighing more than 200 g/m2.       
52091 -Unbleached:       
520911 --Plain weave 12 8 *  USA   WT/ACC/SPEC/GEO/8 
Page 108 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
520912 --3-thread or 4-thread twill, including cross twill 12 8 *  USA  
520919 --Other fabrics 12 8 *  USA  
52092 -Bleached:       
520921 --Plain weave 12 8 *  USA  
520922 --3-thread or 4-thread twill, including cross twill 12 8 *  USA  
520929 --Other fabrics 12 8 *  USA  
52093 -Dyed:       
520931 --Plain weave 12 8 *  TU;USA  
520932 --3-thread or 4-thread twill, including cross twill 12 8 *  USA  
520939 --Other fabrics 12 8 *  USA  
52094 -Of yarns of different colours:       
520941 --Plain weave 12 8 *  USA  
520942 --Denim 12 8 *  USA  
520943 --Other fabrics of 3-thr ead or 4-thread twill, including cross twill 12 8 *  USA  
520949 --Other fabrics 12 8 *  USA  
52095 -Printed:       
520951 --Plain weave 12 8 *  USA  
520952 --3-thread or 4-thread twill, including cross twill 12 8 *  USA  
520959 --Other fabrics 12 8 *  USA  
5210 Woven fabrics of cotton, containing le ss than 85 % by weight of cotton, mixed 
mainly or solely with man-made fi bres, weighing not more than 200 g/m2.       
52101 -Unbleached:       
521011 --Plain weave 12 8 *  MX;TU;USA  
521012 --3-thread or 4-thread twill, including cross twill 12 8 *  USA  
521019 --Other fabrics 12 8 *  USA  
52102 -Bleached:       
521021 --Plain weave 12 8 *  USA  
521022 --3-thread or 4-thread twill, including cross twill 12 8 *  USA  
521029 --Other fabrics 12 8 *  USA  
52103 -Dyed:       
521031 --Plain weave 12 8 *  USA  
521032 --3-thread or 4-thread twill, including cross twill 12 8 *  USA  
521039 --Other fabrics 12 8 *  USA  
52104 -Of yarns of different colours:       
521041 --Plain weave 12 8 *  USA  
521042 --3-thread or 4-thread twill, including cross twill 12 8 *  USA  
521049 --Other fabrics 12 8 *  USA  
52105 -Printed:       
521051 --Plain weave 12 8 *  USA  
521052 --3-thread or 4-thread twill, including cross twill 12 8 *  USA  
521059 --Other fabrics 12 8 *  USA    WT/ACC/SPEC/GEO/8
 Page 109HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
5211 Woven fabrics of cotton, containing le ss than 85 % by weight of cotton, mixed 
mainly or solely with man-made fibres, weighing more than 200 g/m2.       
52111 -Unbleached:       
521111 --Plain weave 12 12   USA  
521112 --3-thread or 4-thread twill, including cross twill 12 12   USA  
521119 --Other fabrics 12 12   USA  
52112 -Bleached:       
521121 --Plain weave 12 12   USA  
521122 --3-thread or 4-thread twill, including cross twill 12 12   USA  
521129 --Other fabrics 12 12   USA  
52113 -Dyed:       
521131 --Plain weave 12 12   USA  
521132 --3-thread or 4-thread twill, including cross twill 12 12   USA  
521139 --Other fabrics 12 12   USA  
52114 -Of yarns of different colours:       
521141 --Plain weave 12 12   USA  
521142 --Denim 12 12   USA  
521143 --Other fabrics of 3-thr ead or 4-thread twill, including cross twill 12 12   USA  
521149 --Other fabrics 12 12   USA  
52115 -Printed:       
521151 --Plain weave 12 12   USA  
521152 --3-thread or 4-thread twill, including cross twill 12 12   USA  
521159 --Other fabrics 12 12   USA  
5212 Other woven fabrics of cotton.       
52121 -Weighing not more than 200 g/m2:       
521211 --Unbleached 12 8 *  USA  
521212 --Bleached 12 8 *  USA  
521213 --Dyed 12 8 *  USA  
521214 --Of yarns of different colours 12 8 *  USA  
521215 --Printed 12 8 *  USA  
52122 -Weighing more than 200 g/m2:       
521221 --Unbleached 12 8 *  USA  
521222 --Bleached 12 8 *  USA  
521223 --Dyed 12 8 *  USA  
521224 --Of yarns of different colours 12 8 *  USA  
521225 --Printed 12 8 *  USA  
5301 Flax, raw or processed but not spun; fl ax tow and waste (including yarn waste 
and garnetted stock).       
530110 -Flax, raw or retted 12 12     
53012 -Flax, broken, scutched, hackled or othe rwise processed, but not spun:       
530121 --Broken or scutched 12 12      WT/ACC/SPEC/GEO/8 
Page 110 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
530129 --Other 12 12     
530130 -Flax tow and waste 12 12     
5302 True hemp (Cannabis sativa L.), raw or  processed but not spun; tow and waste 
of true hemp (including yarn  waste and garnetted stock).       
530210 -True hemp, raw or retted 12 12     
530290 -Other 12 12     
5303 Jute and other textile bast fibres (exc luding flax, true hemp and ramie), raw or 
processed but not spun; tow and waste of  these fibres (including yarn waste 
and garnetted stock).       
530310 -Jute and other textile bast fi bres, raw or retted 12 4 *    
530390 -Other 12 4 *    
5304 Sisal and other textile fibres of the genus Agave, raw or processed but not 
spun; tow and waste of these fibres (inc luding yarn waste and garnetted stock).       
530410 -Sisal and other textile fibres of the genus Agave, raw 12 4 *    
530490 -Other 12 4 *    
5305 Coconut, abaca (Manila hemp or Musa te xtilis Nee), ramie and other vegetable 
textile fibres, not elsewhere specified or included, raw or processed but not 
spun; tow, noils and waste of these fibr es (including yarn waste and garnetted 
stock).       
53051 -Of coconut (coir):       
530511 --Raw 12 4 *    
530519 --Other 12 4 *    
53052 -Of abaca:       
530521 --Raw 12 4 *    
530529 --Other 12 4 *    
53059 -Other:       
530591 --Raw 12 4 *    
530599 --Other 12 4 *    
5306 Flax yarn.       
530610 -Single: 12 4 *  USA  
530620 - Multiple (folded) or cabled: 12 4 *  USA  
5307 Yarn of jute or of other textile bast  fibres of heading No. 53.03.       
530710 -Single: 12 4 *  USA  
530720 -Multiple (folded) or cabled 12 4 *  USA  
5308 Yarn of other vegetable textile fibres; paper yarn.       
530810 -Coir yarn 12 4 *  USA  
530820 -True hemp yarn: 12 4 *  USA  
530830 -Paper yarn 12 4 *  USA  
530890 -Other: 12 4 *  USA  
5309 Woven fabrics of flax.       
53091 -Containing 85 % or more by weight of flax:       
530911 --Unbleached or bleached: 12 8 *  USA    WT/ACC/SPEC/GEO/8
 Page 111HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
530919 --Other 12 8 *  USA  
53092 -Containing less than 85 % by weight of flax:       
530921 --Unbleached or bleached: 12 8 *  USA  
530929 --Other: 12 8 *  USA  
5310 Woven fabrics of jute or of  other textile bast fibres of heading No. 53.03.       
531010 -Unbleached: 12 8 *  USA  
531090 -Other 12 8 *  USA  
5311 Woven fabrics of other vegeta ble textile fibres; woven fabrics of paper yarn.       
531100 -Woven fabrics of other vegeta ble textile fibres; woven fabric s of paper yarn 12 8 *  USA  
5401 Sewing thread of man-made filaments, whet her or not put up for retail sale.       
540110 -Of synthetic filaments: 12 4 *  USA  
540120 -Of artificial filaments: 12 4 *  USA  
5402 Synthetic filament yarn (other than sewing thread), not put up for retail sale, 
including synthetic monofilament of less than 67 decitex.       
540210 -High tenacity yarn of nylon or  other polyamides: 5 4 *  MX;USA  
540220 -High tenacity yarn of polyesters 5 4 *  MX;USA  
54023 -Textured yarn:       
540231 --Of nylon or other polyamides, meas uring per single yarn not more than 50 
tex: 5 4 *  USA  
540232 --Of nylon or other polyamides, measuring pe r single yarn more than 50 tex 5 4 *  USA  
540233 --Of polyesters: 5 4 *  MX;USA  
540239 --Other: 5 4 *  USA  
54024 -Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre:       
540241 --Of nylon or other polya mides: 5 4 *  MX;USA  
540242 --Of polyesters, partially oriented 5 4 *  MX;USA  
540243 --Of polyesters, other: 5 4 *  USA  
540249 --Other: 5 4 *  USA  
54025 -Other yarn, single, with a twist exceeding 50 turns per metre:       
540251 --Of nylon or other polyamides: 5 4 *  USA  
540252 --Of polyesters: 5 4 *  USA  
540259 --Other: 5 4 *  USA  
54026 -Other yarn, multiple (folded) or cabled:       
540261 --Of nylon or other polyamides: 5 4 *  USA  
540262 -- Of polyesters: 5 4 *  USA  
540269 -- Other: 5 4 *  USA  
5403 Artificial filament yarn (o ther than sewing thread), not put up for retail sale, 
including artificial monofilament  of less than 67 decitex.       
540310 -High tenacity yarn of vi scose rayon 12 4 *  MX;USA  
540320 -Textured yarn: 12 4 *  USA  
54033 -Other yarn, single:       
540331 --Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre 12 4 *  MX;USA   WT/ACC/SPEC/GEO/8 
Page 112 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
540332 --Of viscose rayon, with a twist exce eding 120 turns per metre 12 4 *  MX;USA  
540333 --Of cellulose acetate: 12 4 *  MX;USA  
540339 --Other: 12 4 *  USA  
54034 -Other yarn, multiple (folded) or cabled:       
540341 --Of viscose rayon 12 4 *  MX;USA  
540342 --Of cellulose acetate 12 4 *  USA  
540349 --Other 12 4 *  USA  
5404 Synthetic monofilament of 67 decitex or  more and of which no cross-sectional 
dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm.       
540410 -Monofilament: 12 4 *  USA  
540490 -Other: 12 4 *  USA  
5405 Artificial monofilament of 67 decitex or  more and of which no cross-sectional 
dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm.       
540500 -Artificial monofilament of 67 decitex or more and of which no cross-sectional 
dimension exceeds 1 mm; strip and the like (for example, artificial straw) of 
artificial textile materials of an apparent width not exceeding 5 mm 12 4 *  USA  
5406 Man-made filament yarn (other than sewing thread), put up for retail sale.       
540610 -Synthetic filament yarn 12 4 *  USA  
540620 -Artificial filament yarn 12 4 *  USA  
5407 Woven fabrics of synthetic filament  yarn, including woven fabrics obtained 
from materials of heading No. 54.04.       
540710 -Woven fabrics obtained from high ten acity yarn of nylon or other polyamides 
or of polyesters 12 10 *  USA  
540720 -Woven fabrics obtained from st rip or the like: 12 10 *  USA  
540730 -Fabrics specified in Note 9 to Section XI 12 10 *  MX;USA  
54074 -Other woven fabrics, containing 85 % or more by weight of filaments of 
nylon or other polyamides:       
540741 --Unbleached or bleached 12 10 *  USA  
540742 --Dyed 12 10 *  USA  
540743 --Of yarns of different colours 12 10 *  USA  
540744 --Printed 12 10 *  USA  
54075 -Other woven fabrics, containing 85 % or  more by weight of textured polyester 
filaments:       
540751 --Unbleached or bleached 12 10 *  USA  
540752 --Dyed 12 10 *  USA  
540753 --Of yarns of different colours 12 10 *  USA  
540754 --Printed 12 10 *  USA  
54076 -Other woven fabrics, containing 85 % or more by weight of polyester 
filaments:       
540761 --Containing 85 % or more by weight of non-te xtured polyester filaments: 12 10 *  USA    WT/ACC/SPEC/GEO/8
 Page 113HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
540769 --Other: 12 10 *  USA  
54077 --Other:       
540771 --Unbleached or bleached 12 10 *  USA  
540772 --Dyed 12 10 *  USA  
540773 --Of yarns of different colours 12 10 *  USA  
540774 --Printed 12 10 *  USA  
54078 -Other woven fabrics, containing le ss than 85 % by weight of synthetic 
filaments, mixed mainly or solely with cotton:       
540781 --Unbleached or bleached 12 10 *  USA  
540782 --Dyed 12 10 *  USA  
540783 --Of yarns of different colours 12 10 *  USA  
540784 --Printed 12 10 *  USA  
54079 -Other woven fabrics:       
540791 --Unbleached or bleached 12 10 *  USA  
540792 --Dyed 12 10 *  USA  
540793 --Of yarns of different colours 12 10 *  USA  
540794 --Printed 12 10 *  USA  
5408 Woven fabrics of artificial filament  yarn, including woven fabrics obtained 
from materials of heading No. 54.05.       
540810 -Woven fabrics obtained fr om high tenacity yarn, of viscose rayon 12 8 *  USA  
        
54082 -Other woven fabrics, containing 85 % or  more by weight of artificial filament 
or strip or the like:       
540821 --Unbleached or bleached 12 8 *  USA  
540822 --Dyed: 12 8 *  USA  
540823 --Of yarns of different colours: 12 8 *  USA  
540824 --Printed 12 8 *  USA  
54083 -Other woven fabrics:       
540831 --Unbleached or bleached 12 8 *  USA  
540832 --Dyed 12 8 *  USA  
540833 --Of yarns of different colours 12 8 *  USA  
540834 --Printed 12 8 *  USA  
5501 Synthetic filament tow.       
550110 -Of nylon or other polyamides 12 4 *    
550120 -Of polyesters 12 4 *    
550130 -Acrylic or modacrylic 12 4 *  MX  
550190 -Other 12 4 *    
5502 Artificial filament tow.       
550200 Artificial filament tow. 12 4 *    
5503 Synthetic staple fibres, not carded,  combed or otherwise processed for 
spinning.        WT/ACC/SPEC/GEO/8 
Page 114 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
550310 -Of nylon or other polyamides: 12 5 *    
550320 -Of polyesters 12 5 *    
550330 -Acrylic or modacrylic 12 5 *    
550340 -Of polypropylene 12 5 *    
550390 -Other: 12 5 *    
5504 Artificial staple fibres, not carded,  combed or otherwise processed for 
spinning.       
550410 -Of viscose rayon 12 4 *    
550490 -Other 12 4 *    
5505 Waste (including noils, yarn waste and garne tted stock) of man-made fibres.       
550510 -Of synthetic fibres: 12 4 *    
550520 -Of artificial fibres 12 4 *    
5506 Synthetic staple fibres, carded, combed or otherwise processed for spinning.       
550610 -Of nylon or other polyamides 12 4 *    
550620 -Of polyesters 12 4 *    
550630 -Acrylic or modacrylic 12 4 *  MX  
550690 -Other 12 4 *    
5507 Artificial staple fibres, carded, combed or otherwise processed for spinning.       
550700 -Artificial staple fibres, carded, combed or  otherwise processed for spinning 12 4 *  MX  
5508 Sewing thread of man-made staple fibres, wh ether or not put up for retail sale:       
550810 -Of synthetic staple fibres: 12 4 *  MX;USA  
550820 -Of artificial staple fibres: 12 4 *  USA  
5509 Yarn (other than sewing thread) of synt hetic staple fibres, not put up for retail 
sale.       
55091 -Containing 85 % or more by weight of staple fibres of nylon or other 
polyamides:       
550911 --Single yarn 12 4 *  USA  
550912 --Multiple (folded) or cabled yarn 12 4 *  USA  
55092 -Containing 85 % or more by weight of  polyester staple fibres:       
550921 --Single yarn: 12 4 *  MX;USA  
550922 --Multiple (folded) or cabled yarn: 12 4 *  USA  
55093 -Containing 85 % or more by weight of acry lic or modacrylic staple fibres:       
550931 --Single yarn: 12 4 *  USA  
550932 --Multiple (folded) or cabled yarn 12 4 *  USA  
55094 -Other yarn, containing 85 % or more by we ight of synthetic staple fibres:       
550941 --Single yarn: 12 4 *  USA  
550942 --Multiple (folded) or cabled yarn: 12 4 *  USA  
55095 -Other yarn, of polyester staple fibres:       
550951 --Mixed mainly or solely with ar tificial staple fibres 12 4 *  USA  
550952 --Mixed mainly or solely with wool  or fine animal hair: 12 4 *  USA  
550953 --Mixed mainly or solely with cotton 12 4 *  USA    WT/ACC/SPEC/GEO/8
 Page 115HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
550959 --Other 12 4 *  USA  
55096 -Other yarn, of acrylic or mod acrylic staple fibres:       
550961 --Mixed mainly or solely with wool  or fine animal hair: 12 4 *  USA  
550962 --Mixed mainly or solely with cotton 12 4 *  USA  
550969 --Other 12 4 *  USA  
55099 -Other yarn:       
550991 --Mixed mainly or solely with wool  or fine animal hair: 12 4 *  USA  
550992 --Mixed mainly or solely with cotton 12 4 *  MX;USA  
550999 --Other 12 4 *  USA  
5510 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail 
sale.       
55101 -Containing 85 % or more by weight of  artificial staple fibres:       
551011 --Single yarn 12 4 *  USA  
551012 --Multiple (folded) or cabled yarn 12 4 *  USA  
551020 -Other yarn, mixed mainly or solely with  wool or fine animal hair 12 4 *  USA  
551030 -Other yarn, mixed mainly or solely with cotton 12 4 *  USA  
551090 -Other yarn 12 4 *  USA  
5511 Yarn (other than sewing thread) of man-made staple fibres, put up for retail 
sale.       
551110 -Of synthetic staple fibres, containing 85 % or more by weight of such fibres 12 4 *  USA  
551120 -Of synthetic staple fibres, containing less than 85 % by weight of such fibres 12 4 *  USA  
551130 -Of artificial staple fibres 12 4 *  USA  
5512 Woven fabrics of synthetic staple fibres, containing 85  % or more by weight of 
synthetic staple fibres.       
55121 -Containing 85 % or more by weight of  polyester staple fibres:       
551211 --Unbleached or bleached 12 8 *  USA  
551219 --Other: 12 8 *  USA  
55122 -Containing 85 % or more by weight of acry lic or modacrylic staple fibres:       
551221 --Unbleached or bleached 12 8 *  USA  
551229 --Other: 12 8 *  USA  
55129 -Other:       
551291 --Unbleached or bleached 12 8 *  USA  
551299 --Other: 12 8 *  USA  
5513 Woven fabrics of synthetic  staple fibres, containing less than 85 % by weight 
of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 
170 g/m².       
55131 -Unbleached or bleached:       
551311 --Of polyester staple fibres , plain weave: 12 8 *  USA  
551312 -- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres. 12 8 *  MX;USA  
551313 -- Other woven fabrics of polyester  staple fibres. 12 8 *  MX;USA  
551319 -- Other woven fabrics. 12 8 *  USA  
55132 -Dyed:        WT/ACC/SPEC/GEO/8 
Page 116 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
551321 --Of polyester staple fibr es, plain weave 12 8 *  USA  
551322 --3-thread or 4-thread twill, including cross twill, of polyester staple fibres 12 8 *  USA  
551323 --Other woven fabrics of polyest er staple fibres 12 8 *  USA  
551329 --Other woven fabrics 12 8 *  USA  
55133 -Of yarns of different colours:       
551331 --Of polyester staple fibr es, plain weave 12 8 *  USA  
551332 --3-thread or 4-thread twill, including cross twill, of polyester staple fibres 12 8 *  USA  
551333 --Other woven fabrics of polyest er staple fibres 12 8 *  USA  
551339 --Other woven fabrics 12 8 *  USA  
55134 -Printed:       
551341 --Of polyester staple fibr es, plain weave 12 8 *  USA  
551342 --3-thread or 4-thread twill, including cross twill, of polyester staple fibres 12 8 *  USA  
551343 --Other woven fabrics of polyest er staple fibres 12 8 *  USA  
551349 --Other woven fabrics 12 8 *  USA  
5514 Woven fabrics of synthetic  staple fibres, containing less than 85 % by weight 
of such fibres, mixed mainly or solely  with cotton, of a weight exceeding 170 
g/m².       
55141 -Unbleached or bleached:       
551411 --Of polyester staple fibr es, plain weave 12 8 *  USA  
551412 --3-thread or 4-thread twill, including cross twill, of polyester staple fibres 12 8 *  USA  
551413 --Other woven fabrics of polyest er staple fibres 12 8 *  USA  
551419 --Other woven fabrics 12 8 *  USA  
55142 -Dyed:       
551421 --Of polyester staple fibr es, plain weave 12 8 *  USA  
551422 --3-thread or 4-thread twill, including cross twill, of polyester staple fibres 12 8 *  USA  
551423 --Other woven fabrics of polyest er staple fibres 12 8 *  USA  
551429 --Other woven fabrics 12 8 *  USA  
55143 -Of yarns of different colours:       
551431 --Of polyester staple fibr es, plain weave 12 8 *  USA  
551432 --3-thread or 4-thread twill, including cross twill, of polyester staple fibres 12 8 *  USA  
551433 --Other woven fabrics of polyest er staple fibres 12 8 *  USA  
551439 --Other woven fabrics 12 8 *  USA  
55144 -Printed:       
551441 --Of polyester staple fibr es, plain weave 12 8 *  USA  
551442 --3-thread or 4-thread twill, including cross twill, of polyester staple fibres 12 8 *  USA  
551443 --Other woven fabrics of polyest er staple fibres 12 8 *  USA  
551449 --Other woven fabrics 12 8 *  USA  
5515 Other woven fabrics of synthe tic staple fibres.       
55151 -Of polyester staple fibres:       
551511 --Mixed mainly or solely with visc ose rayon staple fibres: 12 8 *  USA  
551512 --Mixed mainly or solely with man-made filaments: 12 8 *  USA    WT/ACC/SPEC/GEO/8
 Page 117HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
551513 --Mixed mainly or solely with wool  or fine animal hair: 12 8 *  USA  
551519 --Other: 12 8 *  USA  
55152 -Of acrylic or modacrylic staple fibres:       
551521 --Mixed mainly or solely with man-made filaments: 12 8 *  USA  
551522 --Mixed mainly or solely with wool  or fine animal hair: 12 8 *  USA  
551529 --Other: 12 8 *  USA  
55159 - Other woven fabrics:       
551591 -- Mixed mainly or solely with man-made filaments: 12 8 *  USA  
551592 --Mixed mainly or solely with wool  or fine animal hair 12 8 *  USA  
551599 --Other 12 8 *  USA  
5516 Woven fabrics of artificial staple fibres.       
55161 -Containing 85 % or more by weight of  artificial staple fibres:       
551611 --Unbleached or bleached 12 8 *  USA  
551612 --Dyed 12 8 *  USA  
551613 --Of yarns of different colours 12 8 *  USA  
551614 --Printed 12 8 *  USA  
55162 -Containing less than 85 % by weight of  artificial staple fibres, mixed mainly 
or solely with man-made filaments:       
551621 --Unbleached or bleached 12 8 *  USA  
551622 --Dyed 12 8 *  USA  
551623 --Of yarns of different colours: 12 8 *  USA  
551624 --Printed 12 8 *  USA  
55163 -Containing less than 85 % by weight of  artificial staple fibres, mixed mainly 
or solely with wool or fine animal hair:       
551631 --Unbleached or bleached 12 8 *  USA  
551632 --Dyed 12 8 *  USA  
551633 --Of yarns of different colours 12 8 *  USA  
551634 --Printed 12 8 *  USA  
55164 -Containing less than 85 % by weight of  artificial staple fibres, mixed mainly 
or solely with cotton:       
551641 --Unbleached or bleached 12 8 *  USA  
551642 --Dyed 12 8 *  USA  
551643 --Of yarns of different colours 12 8 *  USA  
551644 --Printed 12 8 *  USA  
55169 -Other:       
551691 --Unbleached or bleached 12 8 *  USA  
551692 --Dyed 12 8 *  USA  
551693 --Of yarns of different colours 12 8 *  USA  
551694 --Printed 12 8 *  USA  
5601 Wadding of textile materials and articles  thereof; textile fibres, not exceeding 5 
mm in length (flock), textile dust and mill neps.        WT/ACC/SPEC/GEO/8 
Page 118 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
560110 -Sanitary towels and tampons, napkins and napkin liners for babies and similar 
sanitary articles, of wadding: 12 4 *  USA  
56012 -Wadding; other article s of wadding:       
560121 --Of cotton: 12 4 *  USA  
560122 --Of man-made fibres: 12 4 *  USA  
560129 --Other 12 4 *  USA  
560130 -Textile flock and dust and mill neps 12 4 *  USA  
5602 Felt, whether or not impregnated, coat ed, covered or laminated.       
560210 -Needleloom felt and stitch-bonde d fibre fabrics: 12 12   USA  
56022 -Other felt, not impregnated, coat ed, covered or laminated:       
560221 --Of wool or fine animal hair 12 12   USA  
560229 --Of other textile materials: 12 12   USA  
560290 -Other 12 12   USA  
5603 Nonwovens, whether or not im pregnated, coated, covered or laminated.       
56031 -Of man-made filaments:       
560311 --Weighing not more than 25 g/m²: 12 12   MX;USA  
560312 --Weighing more than 25 g/m² but not more than 70 g/m²: 12 12   MX;USA  
560313 --Weighing more than 70 g/m² but not  more than 150 g/m²: 12 12   MX;USA  
560314 --Weighing more than 150 g/m²: 12 12   MX;USA  
56039 -Other:       
560391 --Weighing not more than 25 g/m²: 12 12   MX;USA  
560392 --Weighing more than 25 g/m² but not more than 70 g/m² 12 12   MX;USA  
560393 --Weighing more than 70 g/m² but not  more than 150 g/m²: 12 12   MX;USA  
560394 --Weighing more than 150 g/m² 12 12   MX;USA  
5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of 
heading No. 54.04 or 54.05, impregnated, coated, covered or sheathed with 
rubber or plastics.       
560410 -Rubber thread and cord, textile covered 12 12   MX;USA  
560420 -High tenacity yarn of polyesters, of nylon or other polyamides or of viscose 
rayon, impregnated or coated 12 12   MX;USA  
560490 -Other 12 12   MX;USA  
5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like 
of heading No. 54.04 or 54.05, combined  with metal in the form of thread, 
strip or powder or c overed with metal.       
560500 -Metallised yarn, whether or not gimped, being textile yarn, or strip or the like 
of heading No. 54.04 or 54.05, combined  with metal in the form of thread, 
strip or powder or covered with metal 12 4 *  USA  
5606 Gimped yarn, and strip and the like of heading No. 54.04 or 54.05, gimped 
(other than those of head ing No. 56.05 and gimped horsehair yarn); chenille 
yarn (including flock chenille yarn); loop wale-yarn.         WT/ACC/SPEC/GEO/8
 Page 119HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
560600 -Gimped yarn, and strip and the like of heading No. 54.04 or 54.05, gimped 
(other than those of head ing No. 56.05 and gimped horsehair yarn); chenille 
yarn (including flock chenille yarn); loop wale-yarn 12 5 *  USA  
5607 Twine, cordage, ropes and cables, wh ether or not plaited or braided and 
whether or not impregnated, coated, covered or sheathed with rubber or 
plastics.       
560710 -Of jute or other textile bast fibr es of heading No. 53.03 12 12   USA  
56072 -Of sisal or other textile fibres of the genus Agave:       
560721 --Binder or baler twine 12 12   USA  
560729 --Other 12 12   USA  
560730 -Of abaca (Manila hemp or Musa textilis Nee)  or other hard (leaf) fibres 12 12   USA  
56074 -Of polyethylene or polypropylene:       
560741 --Binder or baler twine 12 12   USA  
560749 --Other 12 12   USA  
560750 -Of other synthetic fibres 12 12   USA  
560790 -Other 12 12   USA  
5608 Knotted netting of twine, cordage or rope; made up fishing nets and other 
made up nets, of textile materials.       
56081 -Of man-made textile materials:       
560811 --Made up fishing nets: 12 8 *  USA  
560819 --Other: 12 8 *  USA  
560890 -Other 12 8 *  USA  
5609 Articles of yarn, strip or the like of heading No. 54.04 or 54.05, twine, 
cordage, rope or cables, not el sewhere specified or included.       
560900 -Articles of yarn, strip or the like of heading No. 54.04 or 54.05, twine, 
cordage, rope or cables, not elsewhere specified or included 12 8 *  USA  
5701 Carpets and other textile floor coverings, kno tted, whether or not made up.       
570110 -Of wool or fine animal hair: 12 12   USA  
570190 -Of other textile materials: 12 12   USA  
5702 Carpets and other textile fl oor coverings, wove n, not tufted or flocked, whether 
or not made up, including "Kelem", "Schumacks", "Karamanie" and similar 
hand-woven rugs.       
570210 - 'Kelem', 'Schumacks', 'Karamanie' and similar hand-woven rugs. 12 12   USA  
570220 -Floor coverings of coconut  fibres (coir) 12 12   USA  
57023 -Other, of pile construction, not made up:       
570231 --Of wool or fine animal hair: 12 12   USA  
570232 --Of man-made textile materials: 12 12   USA  
570239 --Of other textile materials: 12 12   USA  
57024 -Other, of pile construction, made up:       
570241 --Of wool or fine animal hair: 12 12   USA  
570242 --Of man-made textile materials: 12 12   USA  
570249 --Of other textile materials: 12 12   USA   WT/ACC/SPEC/GEO/8 
Page 120 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
57025 -Other, not of pile construction, not made up:       
570251 --Of wool or fine animal hair 12 12   USA  
570252 --Of man-made textile materials 12 12   USA  
570259 --Of other textile materials 12 12   USA  
57029 -Other, not of pile construction, made up:       
570291 --Of wool or fine animal hair 12 12   USA  
570292 --Of man-made textile materials 12 12   USA  
570299 --Of other textile materials 12 12   USA  
5703 Carpets and other textile floor coverings, tu fted, whether or not made up.       
570310 -Of wool or fine animal  hair: 12 12   CZ;SK;USA  
570320 -Of nylon or other polyamides: 12 12   USA  
570330 -Of other man-made textile materials: 12 12   MX;USA  
570390 - Of other textile materials: 12 12   USA  
5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether 
or not made up.       
570410 -Tiles, having a maximum surface area of 0.3 m² 12 8 *  CZ;SK;USA  
570490 -Other 12 8 *  USA  
5705 Other carpets and other textile floor cove rings, whether or not made up.       
570500 -Other carpets and other textile  floor coverings, whether or not made up: 12 12   TU;CZ;SK;USA  
5801 Woven pile fabrics and chenille fabric s, other than fabrics of heading No. 
58.02 or 58.06.       
580110 -Of wool or fine animal hair 12 12   USA  
58012 -Of cotton:       
580121 --Uncut weft pile fabrics 12 12   USA  
580122 --Cut corduroy 12 12   USA  
580123 --Other weft pile fabrics 12 12   USA  
580124 --Warp pile fabrics, épinglé (uncut) 12 12   USA  
580125 --Warp pile fabrics, cut 12 12   USA  
580126 --Chenille fabrics 12 12   USA  
58013 -Of man-made fibres:       
580131 --Uncut weft pile fabrics 12 12   USA  
580132 --Cut corduroy 12 12   USA  
580133 --Other weft pile fabrics 12 12   USA  
580134 --Warp pile fabrics, épinglé (uncut) 12 12   USA  
580135 --Warp pile fabrics, cut 12 12   USA  
580136 --Chenille fabrics 12 12   USA  
580190 -Of other textile materials 12 12   USA  
5802 Terry towelling and similar woven terry fabrics, other than  narrow fabrics of 
heading No. 58.06; tufted textile fabric s, other than products of heading No. 
57.03.       
58021 -Terry towelling and similar woven te rry fabrics, of cotton:         WT/ACC/SPEC/GEO/8
 Page 121HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
580211 --Unbleached 12 10 *  USA  
580219 --Other 12 10 *  USA  
580220 -Terry towelling and similar woven terry fabr ics, of other textile materials 12 10 *  USA  
580230 -Tufted textile fabrics 12 10 *  USA  
5803 Gauze, other than narrow fabrics of heading No. 58.06.       
580310 -Of cotton 12 10 *  USA  
580390 -Of other textile materials 12 10 *  USA  
5804 Tulles and other net fabrics, not includi ng woven, knitted or crocheted fabrics; 
lace in the piece, in strips or in motifs, other than fabrics of heading No. 60.02.       
580410 -Tulles and other net fabrics 12 8 *  USA  
58042 -Mechanically made lace:       
580421 --Of man-made fibres 12 8 *  USA  
580429 -- Of other textile materials: 12 8 *  USA  
580430 -Hand-made lace 12 8 *  USA  
5805 Hand-woven tapestries of the type G obelins, Flanders, Aubusson, Beauvais 
and the like, and needle-worked tapest ries (for example, petit point, cross 
stitch), whether or not made up.       
580500 -Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais 
and the like, and needle-worked tapest ries (for example, petit point, cross 
stitch), whether or not made up 12 8 *  USA  
5806 Narrow woven fabrics, other than goods  of heading No. 58.07; narrow fabrics 
consisting of warp without weft assembled by means of  an adhesive (bolducs).       
580610 -Woven pile fabrics (including terry towelling and similar terry fabrics) and 
chenille fabrics 12 8 *  USA  
580620 -Other woven fabrics, c ontaining by weight 5 % or more of elastomeric yarn or 
rubber thread 12 8 *  USA  
58063 -Other woven fabrics:       
580631 --Of cotton 12 8 *  USA  
580632 --Of man-made fibres 12 8 *  USA  
580639 --Of other textile materials 12 8 *  USA  
580640 -Fabrics consisting of warp without we ft assembled by means of an adhesive 
(bolducs) 12 8 *  USA  
5807 Labels, badges and similar articles of tex tile materials, in the piece, in strips or 
cut to shape or size, not embroidered.       
580710 -Woven 12 8 *  USA  
580790 - Other: 12 8 *  USA  
5808 Braids in the piece; ornamental trimmi ngs in the piece, without embroidery, 
other than knitted or crocheted; ta ssels, pompons and similar articles.       
580810 -Braids in the piece 12 12   USA  
580890 -Other 12 12   EU;USA   WT/ACC/SPEC/GEO/8 
Page 122 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
5809 Woven fabrics of metal thread and wove n fabrics of metallised yarn of heading 
No. 56.05, of a kind used in apparel, as furnishing fabrics or for similar 
purposes, not elsewhere specified or included.       
580900 -Woven fabrics of metal thread and woven fabrics of metallised yarn of 
heading No. 56.05, of a kind used in apparel, as furnishing fabrics or for 
similar purposes, not elsewhere specified or included 12 8 *  USA  
5810 Embroidery in the piece, in strips or in motifs.       
581010 -Embroidery without visible ground 12 8 *  USA  
58109 - Other embroidery:       
581091 -- Of cotton: 12 8 *  USA  
581092 -- Of man-made fibres: 12 8 *  USA  
581099 --Of other textile materials 12 8 *  USA  
5811 Quilted textile products in the piece, compos ed of one or more layers of textile 
materials assembled with padding by stitching or otherwise, other than 
embroidery of heading No. 58.10.       
581100 -Quilted textile products in the piece, composed of one or more layers of 
textile materials assembled with padding by stitching or otherwise, other than 
embroidery of heading No. 58.10 12 8 *  USA  
5901 Textile fabrics coated with gum or am ylaceous substances, of a kind used for 
the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabr ics of a kind used for hat foundations.      
590110 -Textile fabrics coated with gum or am ylaceous substances, of a kind used for 
the outer covers of books or the like 12 8 *  USA  
590190 -Other 12 8 *  USA  
5902 Tyre cord fabric of high tenacity yarn  of nylon or other polyamides, polyesters 
or viscose rayon.       
590210 - Of nylon or other polyamides: 12 8 *  USA  
590220 - Of polyesters: 12 8 *  USA  
590290 -Other 12 8 *  USA  
5903 Textile fabrics impregnate d, coated, covered or lami nated with plastics, other 
than those of heading No. 59.02.       
590310 - With polyvinyl chloride: 12 8 *  USA  
590320 - With polyurethane: 12 8 *  USA  
590390 - Other: 12 8 *  USA  
5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating 
or covering applied on a textile backi ng, whether or not cut to shape.       
590410 -Linoleum 12 8 *  USA  
59049 -Other:       
590491 --With a base consisting of need leloom felt or nonwovens 12 8 *  USA  
590492 --With other textile base 12 8 *  USA  
5905 Textile wall coverings.       
590500 -Textile wall coverings 12 8 *  USA    WT/ACC/SPEC/GEO/8
 Page 123HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
5906 Rubberised textile fabrics,  other than those of heading No. 59.02.       
590610 - Adhesive tape of a width not exceeding 20 cm: 12 8 *  USA  
59069 -Other:       
590691 -- Knitted or crocheted. 12 8 *  USA  
590699 -- Other: 12 8 *  USA  
5907 Textile fabrics otherwise impregnated, coated or c overed; painted canvas being 
theatrical scenery, studio back-cloths or the like.       
590700 Textile fabrics otherwise impregnated, coated or c overed; painted canvas being 
theatrical scenery, studio back-cloths or the like. 12 8 *  USA  
5908 Textile wicks, woven, pla ited or knitted, for lamps, st oves, lighters, candles or 
the like; incandescent gas mantles a nd tubular knitted gas mantle fabric 
therefor, whether or not impregnated.       
590800 Textile wicks, woven, pl aited or knitted, for lamps, stoves, lighters, candles or 
the like; incandescent gas mantles a nd tubular knitted gas mantle fabric 
therefor, whether or not impregnated. 12 8 *  USA  
5909 Textile hosepiping and similar textile tubi ng, with or without lining, armour or 
accessories of other materials.       
590900 Textile hosepiping and similar textile t ubing, with or without  lining, armour or 
accessories of other materials. 12 8 *  USA  
5910 Transmission or conveyor be lts or belting, of textile material, whether or not 
impregnated, coated, covered or laminate d with plastics, or reinforced with 
metal or other material.       
591000 Transmission or conveyor belts or belti ng, of textile material, whether or not 
impregnated, coated, covered or laminate d with plastics, or reinforced with 
metal or other material. 12 8 *  USA  
5911 Textile products and article s, for technical uses, specified in Note 7 to this 
Chapter.       
591110 Textile fabrics, felt a nd felt-lined woven fabrics, co ated, covered or laminated 
with rubber, leather or other material , of a kind used for card clothing, and 
similar fabrics of a kind used for ot her technical purposes, including narrow 
fabrics made of velvet im pregnated with rubber, for covering weaving spindles 
(weaving beams) 12 8 *  USA  
591120 bolting cloth, whether or  not made up 12 8 *  USA  
59113 -Textile fabrics and felts , endless or fitted with linking devices, of a kind used 
in paper-making or similar machines (for example, for pulp or asbestos-
cement):       
591131 -- Weighing less than 650 g/m2: 12 8 *  USA  
591132 -- Weighing 650 g/m2 or more: 12 8 *  USA  
591140 - Straining cloth of a kind used in oil presses or the like, including that of 
human hair. 12 8 *  USA  
591190 - Other: 12 8 *  USA  
6001 Pile fabrics, including "long pile" fabrics and terry fa brics, knitted or 
crocheted.        WT/ACC/SPEC/GEO/8 
Page 124 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
600110 -"Long pile" fabrics 12 8 *  JP;USA  
60012 -Looped pile fabrics:       
600121 --Of cotton 12 8 *  JP;USA  
600122 --Of man-made fibres 12 8 *  JP;USA  
600129 --Of other textile materials 12 8 *  JP;USA  
60019 -Other:       
600191 --Of cotton 12 8 *  JP;USA  
600192 --Of man-made fibres 12 8 *  JP;USA  
600199 --Of other textile materials 12 8 *  JP;USA  
6002 Other knitted or crochete d fabrics.       
600210 -Of a width not exceeding 30 cm, cont aining by weight 5 % or more of 
elastomeric yarn or rubber thread 15 12 *  JP;USA  
600220 -Other, of a width not ex ceeding 30 cm 15 12 *  JP;USA  
600230 -Of a width exceeding 30 cm, containing by weight 5 % or more of elastomeric 
yarn or rubber thread 15 12 *  JP;USA  
60024 -Other fabrics, warp knit (including those made on galloon knitting machines):       
600241 --Of wool or fine anim al hair 15 12 *  JP;USA  
600242 --Of cotton 15 12 *  JP;USA  
600243 --Of man-made fibres 15 12 *  JP;USA  
600249 -- Other. 15 12 *  JP;USA  
60029 -Other:       
600291 --Of wool or fine anim al hair 15 12 *  JP;USA  
600292 --Of cotton 15 12 *  JP;USA  
600293 -- Of man-made fibres: 15 12 *  JP;USA  
600299 --Other 15 12 *  JP;USA  
6101 Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-
jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, 
other than those of heading No. 61.03.       
610110 -Of wool or fine animal hair 15 15   JP;CZ;SK;USA  
610120 -Of cotton 15 15   JP;CZ;SK;USA  
610130 -Of man-made fibres: 15 15   JP;CZ;SK;USA  
610190 -Of other textile materials 15 15   JP;CZ;SK;USA  
6102 Women's or girls' overcoats, car-coats , capes, cloaks, anoraks (including ski-
jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, 
other than those of heading No. 61.04.       
610210 -Of wool or fine animal hair 15 15   JP;CZ;SK;USA  
610220 -Of cotton 15 15   JP;CZ;SK;USA  
610230 -Of man-made fibres: 15 15   JP;CZ;SK;USA  
610290 -- Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar 
articles. 15 15   JP;CZ;SK;USA  
6103 Men's or boys' suits, ensembles, jack ets, blazers, trouser s, bib and brace 
overalls, breeches and shorts (other th an swimwear), knitted or crocheted.         WT/ACC/SPEC/GEO/8
 Page 125HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
61031 -Suits:       
610311 --Of wool or fine animal hair 12 12   JP;CZ;SK;USA  
610312 --Of synthetic fibres 12 12   JP;CZ;SK;USA  
610319 --Of other textile materials 12 12   JP;CZ;SK;USA  
61032 -Ensembles:       
610321 --Of wool or fine animal hair 12 12   JP;CZ;SK;USA  
610322 --Of cotton 12 12   JP;CZ;SK;USA  
610323 --Of synthetic fibres 12 12   JP;CZ;SK;USA  
610329 --Of other textile materials 12 12   JP;CZ;SK;USA  
61033 -Jackets and blazers:       
610331 --Of wool or fine animal hair 12 12   JP;CZ;SK;USA  
610332 --Of cotton 12 12   JP;CZ;SK;USA  
610333 --Of synthetic fibres 12 12   JP;CZ;SK;USA  
610339 --Of other textile materials 12 12   JP;CZ;SK;USA  
61034 -Trousers, bib and brace overalls, breeches and shorts:       
610341 --Of wool or fine animal hair 12 12   JP;CZ;SK;USA  
610342 --Of cotton 12 12   JP;CZ;SK;USA  
610343 --Of synthetic fibres: 12 12   JP;CZ;SK;USA  
610349 --Of other textile materials: 12 12   JP;CZ;SK;USA  
6104 Women's or girls' suits, ensembles, j ackets, blazers, dresse s, skirts, divided 
skirts, trousers, bib and brace overalls, breeches a nd shorts (other than 
swimwear), knitted or crocheted.       
61041 -Suits:       
610411 --Of wool or fine animal hair 12 12   JP;CZ;SK;USA  
610412 --Of cotton 12 12   JP;CZ;SK;USA  
610413 --Of synthetic fibres 12 12   JP;CZ;SK;USA  
610419 --Of other textile materials 12 12   JP;CZ;SK;USA  
61042 -Ensembles:       
610421 --Of wool or fine animal hair 12 12   JP;CZ;SK;USA  
610422 --Of cotton 12 12   JP;CZ;SK;USA  
610423 --Of synthetic fibres 12 12   JP;CZ;SK;USA  
610429 --Of other textile materials 12 12   JP;CZ;SK;USA  
61043 -Jackets and blazers:       
610431 --Of wool or fine animal hair 12 12   JP;CZ;SK;USA  
610432 --Of cotton 12 12   JP;CZ;SK;USA  
610433 --Of synthetic fibres 12 12   JP;CZ;SK;USA  
610439 --Of other textile materials 12 12   JP;CZ;SK;USA  
61044 -Dresses:       
610441 --Of wool or fine animal hair 12 12   JP;CZ;SK;USA  
610442 --Of cotton 12 12   JP;CZ;SK;USA  
610443 --Of synthetic fibres 12 12   JP;CZ;SK;USA   WT/ACC/SPEC/GEO/8 
Page 126 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
610444 --Of artificial fibres 12 12   JP;CZ;SK;USA  
610449 --Of other textile materials 12 12   JP;CZ;SK;USA  
61045 -Skirts and divided skirts:       
610451 --Of wool or fine animal hair 12 12   JP;CZ;SK;USA  
610452 --Of cotton 12 12   JP;CZ;SK;USA  
610453 --Of synthetic fibres 12 12   JP;CZ;SK;USA  
610459 --Of other textile materials 12 12   JP;CZ;SK;USA  
61046 -Trousers, bib and brace overalls, breeches and shorts:       
610461 --Of wool or fine animal hair 12 12   JP;CZ;SK;USA  
610462 --Of cotton 12 12   JP;CZ;SK;USA  
610463 --Of synthetic fibres 12 12   JP;CZ;SK;USA  
610469 --Of other textile materials 12 12   JP;CZ;SK;USA  
6105 Men's or boys' shirts, knitte d or crocheted.       
610510 -Of cotton 15 12 *  JP;CZ;SK;USA  
610520 -Of man-made fibres 15 12 *  JP;CZ;SK;USA  
610590 -Of other textile materials: 15 12 *  JP;CZ;SK;USA  
6106 Women's or girls' blouses, shirts and shir t-blouses, knitted or crocheted.       
610610 -Of cotton 15 15   JP;CZ;SK;USA  
610620 -Of man-made fibres 15 15   JP;CZ;SK;USA  
610690 -Of other textile materials: 15 15   JP;CZ;SK;USA  
6107 Men's or boys' underpants, briefs, night shirts, pyjamas, bathrobes, dressing 
gowns and similar articles,  knitted or crocheted.       
61071 -Underpants and briefs:       
610711 --Of cotton 15 15   JP;CZ;SK;USA  
610712 --Of man-made fibres 15 15   JP;CZ;SK;USA  
610719 --Of other textile materials 15 15   JP;CZ;SK;USA  
61072 -Nightshirts and pyjamas:       
610721 --Of cotton 15 15   JP;CZ;SK;USA  
610722 --Of man-made fibres 15 15   JP;CZ;SK;USA  
610729 --Of other textile materials 15 15   JP;CZ;SK;USA  
61079 -Other:       
610791 --Of cotton 15 15   JP;CZ;SK;USA  
610792 --Of man-made fibres 15 15   JP;CZ;SK;USA  
610799 --Of other textile materials 15 15   JP;CZ;SK;USA  
6108 Women's or girls' slips, petticoats, br iefs, panties, nightdresses, pyjamas, 
négligés, bathrobes, dressi ng gowns and similar article s, knitted or crocheted.       
61081 -Slips and petticoats:       
610811 --Of man-made fibres: 15 15   JP;CZ;SK;USA  
610819 --Of other textile materials: 15 15   JP;CZ;SK;USA  
61082 -Briefs and panties:       
610821 --Of cotton 15 15   JP;CZ;SK;USA    WT/ACC/SPEC/GEO/8
 Page 127HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
610822 --Of man-made fibres 15 15   JP;CZ;SK;USA  
610829 --Of other textile materials 15 15   JP;CZ;SK;USA  
61083 -Nightdresses and pyjamas:       
610831 --Of cotton 15 15   JP;CZ;SK;USA  
610832 --Of man-made fibres 15 15   JP;CZ;SK;USA  
610839 --Of other textile materials 15 15   JP;CZ;SK;USA  
61089 -Other:       
610891 --Of cotton 15 15   JP;CZ;SK;USA  
610892 --Of man-made fibres 15 15   JP;CZ;SK;USA  
610899 --Of other textile materials: 15 15   JP;CZ;SK;USA  
6109 T-shirts, singlets and other vests,  knitted or crocheted.       
610910 -Of cotton 15 15   JP;CZ;SK;USA  
610990 -Of other textile materials: 15 15   JP;CZ;SK;USA  
6110 Jerseys, pullovers, cardigans, waistc oats and similar articles, knitted or 
crocheted.       
611010 -Of wool or fine animal hair 15 15   JP;CZ;SK;USA  
611020 -Of cotton 15 15   JP;CZ;SK;USA  
611030 -Of man-made fibres: 15 15   JP;CZ;SK;USA  
611090 -Of other textile materials: 15 15   JP;CZ;SK;USA  
6111 Babies' garments and clothing accessori es, knitted or crocheted.       
611110 -Of wool or fine animal hair 15 15   JP;CZ;SK;USA  
611120 -Of cotton 15 15   JP;CZ;SK;USA  
611130 -Of synthetic fibres 15 15   JP;CZ;SK;USA  
611190 -Of other textile materials 15 15   JP;CZ;SK;USA  
6112 Track suits, ski suits and swimwear , knitted or crocheted.       
61121 -Track suits:       
611211 --Of cotton 15 15   JP;CZ;SK;USA  
611212 --Of synthetic fibres 15 15   JP;CZ;SK;USA  
611219 --Of other textile materials 15 15   JP;CZ;SK;USA  
611220 -Ski suits 15 15   JP;CZ;SK;USA  
61123 -Men's or boys' swimwear:       
611231 --Of synthetic fibres 15 15   JP;CZ;SK;USA  
611239 --Of other textile materials 15 15   JP;CZ;SK;USA  
61124 -Women's or girls' swimwear:       
611241 --Of synthetic fibres 15 15   JP;CZ;SK;USA  
611249 --Of other textile materials 15 15   JP;CZ;SK;USA  
6113 Garments, made up of knitted or croche ted fabrics of head ing No. 59.03, 59.06 
or 59.07.       
611300 -Garments, made up of knitted or cr ocheted fabrics of heading No. 59.03, 
59.06 or 59.07 12 12   JP;CZ;SK;USA  
6114 Other garments, knitted or crocheted.        WT/ACC/SPEC/GEO/8 
Page 128 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
611410 -Of wool or fine animal hair 15 12 *  JP;CZ;SK;USA  
611420 -Of cotton 15 12 *  JP;CZ;SK;USA  
611430 -Of man-made fibres 12 7 *  JP;SWZ;CZ;SK; 
USA  
611490 -Of other textile materials 15 12 *  EU;JP;CZ;SK;  
USA  
6115 Panty hose, tights, stockings, socks a nd other hosiery, including stockings for 
varicose veins and footwear without applied soles, knitte d or crocheted.       
61151 -Panty hose and tights:       
611511 --Of synthetic fibres, measuring per single ya rn less than 67 decitex 12 12   JP;CZ;SK;USA  
611512 --Of synthetic fibres, measuring per single ya rn 67 decitex or more 12 12   JP;CZ;SK;USA  
611519 --Of other textile materials: 12 12   EU;JP;CZ;SK;  
USA  
611520 -Women's full-length or knee-length hosiery, measuring per single yarn less 
than 67 decitex 12 12   JP;CZ;SK;USA  
61159 -Other:       
611591 --Of wool or fine animal hair 12 12   JP;CZ;SK;USA  
611592 --Of cotton 12 12   JP;TU;CZ;SK;  
USA  
611593 -- Of synthetic fibres: 12 12   JP;CZ;SK;USA  
611599 --Of other textile materials 12 12   JP;CZ;SK;USA  
6116 Gloves, mittens and mitts, knitte d or crocheted.       
611610 -Impregnated, coated or covered with plastics or rubber 12 12   JP;CZ;SK;USA  
61169 -Other:       
611691 --Of wool or fine animal hair 12 12   JP;CZ;SK;USA  
611692 --Of cotton 12 12   JP;CZ;SK;USA  
611693 --Of synthetic fibres 12 12   JP;CZ;SK;USA  
611699 --Of other textile materials 12 12   JP;CZ;SK;USA  
6117 Other made up clothing accessories, knitte d or crocheted; kn itted or crocheted 
parts of garments or of clothing accessories.       
611710 -Shawls, scarves, muffler s, mantillas, veils and the like 12 12   JP;CZ;SK;USA  
611720 -Ties, bow ties and cravats 12 12   JP;CZ;SK;USA  
611780 -Other accessories 12 12   JP;CZ;SK;USA  
611790 -Parts 12 12   JP;CZ;SK;USA  
6201 Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-
jackets), wind-cheaters, wind-jackets and similar articles, other than those of 
heading No. 62.03.       
62011 -Overcoats, raincoats, car-coats, capes, cloaks and similar articles:       
620111 --Of wool or fine anim al hair 12 12   JP;USA  
620112 --Of cotton 12 12   JP;USA  
620113 --Of man-made fibres 12 12   JP;USA  
620119 --Of other textile materials 12 12   JP;USA    WT/ACC/SPEC/GEO/8
 Page 129HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
62019 -Other:       
620191 --Of wool or fine anim al hair 12 12   JP;USA  
620192 --Of cotton 12 12   EU;JP;CZ;SK;  
USA  
620193 --Of man-made fibres 12 12   JP;USA  
620199 --Of other textile materials 12 12   JP;USA  
6202 Women's or girls' overcoats, car-coats , capes, cloaks, anoraks (including ski-
jackets), wind-cheaters, wind-jackets and similar articles, other than those of 
heading No. 62.04.       
62021 -Overcoats, raincoats, car-coats, capes, cloaks and similar articles:       
620211 --Of wool or fine anim al hair 12 12   JP;USA  
620212 --Of cotton 12 12   JP;TU;CZ;SK;  
USA  
620213 --Of man-made fibres 12 12   JP;USA  
620219 --Of other textile materials 12 12   JP;USA  
62029 -Other:       
620291 --Of wool or fine anim al hair 12 12   JP;USA  
620292 --Of cotton 12 12   JP;CZ;SK;USA  
620293 --Of man-made fibres 12 12   JP;USA  
620299 --Of other textile materials 12 12   JP;USA  
6203 Men's or boys' suits, ensembles, jack ets, blazers, trouser s, bib and brace 
overalls, breeches and shorts (other than swimwear).       
62031 -Suits:       
620311 --Of wool or fine anim al hair 12 12   JP;USA  
620312 --Of synthetic fibres 12 12   JP;USA  
620319 --Of other textile materials 12 12   JP;USA  
62032 -Ensembles:       
620321 --Of wool or fine anim al hair 12 12   JP;USA  
620322 --Of cotton 12 12   JP;USA  
620323 --Of synthetic fibres 12 12   JP;USA  
620329 --Of other textile materials 12 12   JP;USA  
62033 -Jackets and blazers:       
620331 --Of wool or fine anim al hair 12 12   JP;USA  
620332 --Of cotton 12 12   JP;CZ;SK;USA  
620333 --Of synthetic fibres 12 12   JP;USA  
620339 --Of other textile materials 12 12   JP;USA  
62034 -Trousers, bib and brace overalls, breeches and shorts:       
620341 --Of wool or fine anim al hair 12 12   JP;USA  
620342 --Of cotton 12 12   EU;JP;TU;CZ;S
K;USA  
620343 --Of synthetic fibres 12 12   JP;USA  
620349 --Of other textile materials 12 12   JP;USA   WT/ACC/SPEC/GEO/8 
Page 130 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
6204 Women's or girls' suits, ensembles, j ackets, blazers, dresse s, skirts, divided 
skirts, trousers, bib and brace overalls, breeches a nd shorts (other than 
swimwear).       
62041 -Suits:       
620411 --Of wool or fine anim al hair 12 12   JP;USA  
620412 --Of cotton 12 12   JP;USA  
620413 --Of synthetic fibres 12 12   JP;USA  
620419 --Of other textile materials 12 12   JP;USA  
62042 -Ensembles:       
620421 --Of wool or fine anim al hair 12 12   JP;USA  
620422 --Of cotton 12 12   JP;USA  
620423 --Of synthetic fibres 12 12   JP;USA  
620429 --Of other textile materials 12 12   EU;USA  
62043 -Jackets and blazers:       
620431 --Of wool or fine anim al hair 12 12   JP;USA  
620432 --Of cotton 12 12   JP;USA  
620433 --Of synthetic fibres 12 12   JP;USA  
620439 --Of other textile materials 12 12   JP;USA  
62044 -Dresses:       
620441 --Of wool or fine anim al hair 12 12   JP;USA  
620442 --Of cotton 12 12   JP;CZ;SK;USA  
620443 --Of synthetic fibres 12 12   JP;USA  
620444 --Of artificial fibres 12 12   JP;USA  
620449 --Of other textile materials 12 12   JP;USA  
62045 -Skirts and divided skirts:       
620451 --Of wool or fine anim al hair 12 12   JP;USA  
620452 --Of cotton 12 12   JP;USA  
620453 --Of synthetic fibres 12 12   JP;USA  
620459 --Of other textile materials 12 12   JP;CZ;SK;USA  
62046 -Trousers, bib and brace overalls, breeches and shorts:       
620461 --Of wool or fine anim al hair 12 12   JP;USA  
620462 --Of cotton 12 12   JP;USA  
620463 --Of synthetic fibres 12 12   JP;USA  
620469 --Of other textile materials 12 12   JP;USA  
6205 Men's or boys' shirts.       
620510 -Of wool or fine anim al hair 12 12   JP;USA  
620520 -Of cotton 12 12   JP;CZ;SK;USA  
620530 -Of man-made fibres 12 12   JP;USA  
620590 -Of other textile materials 12 12   JP;CZ;SK;USA  
6206 Women's or girls' blouses, shirts and shirt-blouses.       
620610 -Of silk or silk waste 12 12   JP;USA    WT/ACC/SPEC/GEO/8
 Page 131HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
620620 -Of wool or fine anim al hair 12 12   JP;USA  
620630 -Of cotton 12 12   JP;CZ;SK;USA  
620640 -Of man-made fibres 12 12   JP;USA  
620690 -Of other textile materials 12 12   JP;USA  
6207 Men's or boys' singlets and other ve sts, underpants, briefs, nightshirts, 
pyjamas, bathrobes, dressing gowns and similar articles.       
62071 -Underpants and briefs:       
620711 --Of cotton 15 12 *  JP;USA  
620719 --Of other textile materials 15 12 *  JP;USA  
62072 -Nightshirts and pyjamas:       
620721 --Of cotton 15 12 *  JP;USA  
620722 --Of man-made fibres 15 12 *  JP;USA  
620729 --Of other textile materials 15 12 *  JP;USA  
62079 -Other:       
620791 --Of cotton 15 12 *  JP;USA  
620792 --Of man-made fibres 15 12 *  JP;USA  
620799 --Of other textile materials 15 12 *  JP;USA  
6208 Women's or girls' singlets and other vest s, slips, petticoats, briefs, panties, 
nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar 
articles.       
62081 -Slips and petticoats:       
620811 --Of man-made fibres 12 12   JP;USA  
620819 --Of other textile materials 12 12   JP;USA  
62082 -Nightdresses and pyjamas:       
620821 --Of cotton 12 12   JP;USA  
620822 --Of man-made fibres 12 12   JP;USA  
620829 --Of other textile materials 12 12   JP;USA  
62089 -Other:       
620891 --Of cotton 12 12   JP;USA  
620892 --Of man-made fibres 12 12   JP;USA  
620899 --Of other textile materials 12 12   JP;USA  
6209 Babies' garments and clothing accessories.       
620910 -Of wool or fine anim al hair 12 12   JP;USA  
620920 -Of cotton 12 12   JP;CZ;SK;USA  
620930 -Of synthetic fibres 12 12   JP;USA  
620990 -Of other textile materials 12 12   JP;USA  
6210 Garments, made up of fabrics of heading No. 56.02, 56.03, 59.03, 59.06 or 
59.07.       
621010 -Of fabrics of heading No. 56.02 or 56.03 12 12   JP;USA  
621020 -Other garments, of the type described in  subheadings 6201.11 to 6201.19 12 12   JP;USA  
621030 -Other garments, of the type described in  subheadings 6202.11 to 6202.19 12 12   JP;USA   WT/ACC/SPEC/GEO/8 
Page 132 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
621040 -Other men's or boys' garments 12 12   JP;CZ;SK;USA  
621050 -Other women's or girls' garments 12 12   JP;USA  
6211 Track suits, ski suits and swimwear; other garments.       
62111 -Swimwear:       
621111 --Men's or boys' 15 12 *  JP;USA  
621112 --Women's or girls' 15 12 *  JP;CZ;SK;USA  
621120 -Ski suits 15 12 *  JP;USA  
62113 -Other garments, men's or boys':       
621131 --Of wool or fine anim al hair 15 12 *  JP;USA  
621132  Track suits, ski suits and swimwear; other garments , men's or boys; of cotton: 12 12   JP;CZ;SK;USA  
621133 -- Of man-made fibres: 15 12 *  JP;USA  
621139 --Of other textile materials 15 12 *  JP;USA  
62114 -Other garments, women's or girls':       
621141 --Of wool or fine anim al hair 15 12 *  JP;USA  
621142 -- Of cotton: 15 12 *  JP;USA  
621143 -- Of man-made fibres: 12 12   JP;CZ;SK;USA  
621149 --Of other textile materials 15 12 *  EU;JP;USA  
6212 Brassières, girdles, corsets, braces, susp enders, garters and similar articles and 
parts thereof, whether or not knitted or crocheted.       
621210 -Brassières 12 12   JP;USA  
621220 -Girdles and panty-gi rdles 12 12   JP;USA  
621230 -Corselettes 12 12   JP;USA  
621290 -Other 12 12   JP;USA  
6213 Handkerchiefs.       
621310 -Of silk or silk waste 12 12   JP;USA  
621320 -Of cotton 12 12   JP;CZ;SK;USA  
621390 -Of other textile materials 12 12   JP;USA  
6214 Shawls, scarves, mufflers, mantillas, veils and the like.       
621410 -Of silk or silk waste 12 12   JP;USA  
621420 -Of wool or fine anim al hair 12 12   JP;USA  
621430 -Of synthetic fibres 12 12   JP;USA  
621440 -Of artificial fibres 12 6 *  EU;JP;USA  
621490 -Of other textile materials 12 12   JP;USA  
6215 Ties, bow ties and cravats.       
621510 -Of silk or silk waste 12 12   JP;USA  
621520 -Of man-made fibres 12 12   JP;USA  
621590 -Of other textile materials 12 12   JP;USA  
6216 Gloves, mittens and mitts.       
621600 -Gloves, mittens and mitts 15 12 *  JP;USA  
6217 Other made up clothing accessories; pa rts of garments or of clothing 
accessories, other than those of heading No. 62.12.         WT/ACC/SPEC/GEO/8
 Page 133HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
621710 -Accessories 12 12   JP;USA  
621790 -Parts 12 12   JP;USA  
6301 Blankets and travelling rugs.       
630110 -Electric blankets 12 12   JP;USA  
630120 -Blankets (other than electric blankets) and travelling rugs, of wool or of fine 
animal hair: 12 12   JP;USA  
630130 -Blankets (other than electric blankets) a nd travelling rugs, of cotton: 12 12   JP;USA  
630140 -Blankets (other than electric blankets) and trav elling rugs, of synthetic fibres: 12 12   JP;USA  
630190 -Other blankets and trav elling rugs: 12 12   JP;USA  
6302 Bed linen, table linen, toilet linen and kitchen linen.       
630210 -Bed linen, knitted or cr ocheted: 12 12   JP;USA  
63022 -Other bed linen, printed:       
630221 --Of cotton 12 12   JP;USA  
630222 --Of man-made fibres: 12 12   JP;USA  
630229 -- Of other textile materials: 12 12   JP;USA  
63023 -Other bed linen:       
630231 --Of cotton: 12 12   JP;CZ;SK;USA  
630232 -- Of man-made fibres: 12 12   JP;USA  
630239 -- Of other textile materials: 12 12   JP;USA  
630240 - Table linen, knitted or cr ocheted. 12 12   JP;USA  
63025 - Other table linen:       
630251 -- Of cotton: 12 12   JP;CZ;SK;USA  
630252 --Of flax 12 12   JP;USA  
630253 --Of man-made fibres: 12 12   JP;USA  
630259 --Of other textile materials 12 12   JP;USA  
630260 -Toilet linen and kitchen linen, of terr y towelling or similar terry fabrics, of 
cotton 12 12   JP;USA  
63029 -Other:       
630291 --Of cotton: 12 12   JP;USA  
630292 --Of flax 12 12   JP;USA  
630293 --Of man-made fibres: 12 12   JP;USA  
630299 -- Of other textile materials. 12 12   JP;USA  
6303 Curtains (including drapes) and interior blinds; curtain or bed valances.       
63031 -Knitted or crocheted:       
630311 --Of cotton 12 12   JP;USA  
630312 --Of synthetic fibres 12 12   JP;USA  
630319 --Of other textile materials 12 12   JP;USA  
63039 -Other:       
630391 --Of cotton 12 12   JP;USA  
630392 --Of synthetic fibres: 12 12   JP;USA  
630399 --Of other textile materials: 12 12   JP;USA   WT/ACC/SPEC/GEO/8 
Page 134 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
6304 Other furnishing articles, excluding those of heading No. 94.04.       
63041 -Bedspreads:       
630411 --Knitted or croche ted 12 12   JP;USA  
630419 --Other: 12 12   JP;USA  
63049 -Other:       
630491 --Knitted or croche ted 12 12   JP;USA  
630492 --Not knitted or crocheted,  of cotton 12 12   JP;USA  
630493 --Not knitted or crocheted, of synthetic fibres 12 12   JP;USA  
630499 --Not knitted or crocheted, of othe r textile materials 12 12   JP;USA  
6305 Sacks and bags, of a kind used for the packing of goods.       
630510 - Of jute or of other textile bast fibr es of heading No 5303: 12 12   JP;TU;USA  
630520 - Of cotton. 12 12   JP;USA  
63053 -Of man-made textile materials:       
630532 -- Flexible intermediate bulk containers: 12 12   JP;TU;USA  
630533 -- Other, of polyethylene or polypropyle ne strip or the like: 12 12   JP;USA  
630539 -- Other. 12 12   JP;USA  
630590 - Of other textile materials. 12 12   JP;USA  
6306 Tarpaulins, awnings and sunblinds; te nts; sails for boats, sailboards or 
landcraft; camping goods.       
63061 -Tarpaulins, awnings and sunblinds:       
630611 --Of cotton 12 12   JP;USA  
630612 --Of synthetic fibres 12 12   JP;USA  
630619 --Of other textile materials 12 12   JP;USA  
63062 -Tents:       
630621 --Of cotton 12 12   JP;USA  
630622 --Of synthetic fibres 12 12   JP;USA  
630629 --Of other textile materials 12 12   JP;USA  
63063 -Sails:       
630631 --Of synthetic fibres 12 12   JP;USA  
630639 --Of other textile materials 12 12   JP;USA  
63064 -Pneumatic mattresses:       
630641 --Of cotton 12 12   JP;USA  
630649 --Of other textile materials 12 12   JP;USA  
63069 -Other:       
630691 --Of cotton 12 12   JP;USA  
630699 --Of other textile materials 12 12   JP;USA  
6307 Other made up articles, including dress patterns.       
630710 -Floor-cloths, dish-cloths, dusters a nd similar cleaning cloths: 12 12   JP;USA  
630720 - Life-jackets and life -belts. 12 12   JP;USA  
630790 -Other: 12 12   JP;USA    WT/ACC/SPEC/GEO/8
 Page 135HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
6308 Sets consisting of woven fabric and yarn, whether or  not with accessories, for 
making up into rugs, tapestries, embroide red table cloths or serviettes, or 
similar textile articles, put up in packings for retail sale.       
630800 -Sets consisting of wove n fabric and yarn, whether or not with accessories, for 
making up into rugs, tapestries, embroide red table cloths or serviettes, or 
similar textile articles, put up in packings for retail sale 12 12   JP;USA  
6309 Worn clothing and other worn articles.       
630900 -Worn clothing and other worn articles 15 12 *  EU;JP;USA  
6310 Used or new rags, scrap twine, cordag e, rope and cables and worn out articles 
of twine, cordage, rope or cables, of textile materials.       
631010 -Sorted: 15 12 *  JP;USA  
631090 - Other. 15 12 *  JP;USA  
6401 Waterproof footwear with outer soles and uppers of rubber or of plastics, the 
uppers of which are neither fixed to th e sole nor assembled by stitching, 
riveting, nailing, screwing, pl ugging or similar processes.       
640110 -Footwear incorporating a protective metal toe-cap: 12 12     
64019 -Other footwear:       
640191 --Covering the knee: 12 12     
640192 --Covering the ankle but not covering the knee: 12 12     
640199 --Other: 12 12     
6402 Other footwear with outer soles and uppe rs of rubber or plastics.       
64021 -Sports footwear:       
640212 --Ski-boots, cross-country ski foot wear and snowboard boots: 12 12     
640219 --Other 12 12   EU  
640220 -Footwear with upper straps or thongs assemble d to the sole by means of plugs 12 12     
640230 -Other footwear, incorporating a protective metal toe-cap 12 12     
64029 -Other footwear:       
640291 --Covering the ankle 12 12     
640299 --Other: 12 12     
6403 Footwear with outer sole s of rubber, plastics, leather or composition leather 
and uppers of leather.       
64031 -Sports footwear:       
640312 --Ski-boots, cross-country ski foot wear and snowboard boots 20 10 *    
640319 --Other 20 10 *  EU  
640320 -Footwear with outer soles of leathe r, and uppers which consist of leather 
straps across the instep and around the big toe 20 10 *    
640330 -Footwear made on a base or platform of wood, not having an inner sole or a 
protective metal toe-cap 20 10 *    
640340 -Other footwear, incorporating a protective metal toe-cap 20 10 *    
64035 -Other footwear with outer soles of leather:       
640351 --Covering the ankle: 20 10 *  EU  
640359 --Other: 20 10 *  EU   WT/ACC/SPEC/GEO/8 
Page 136 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
64039 -Other footwear:       
640391 --Covering the ankle: 20 10 *  EU  
640399 --Other: 20 10 *  EU  
6404 Footwear with outer sole s of rubber, plastics, leather or composition leather 
and uppers of textile materials.       
64041 -Footwear with outer soles of rubber or plastics:       
640411 --Sports footwear; tennis shoes, bask etball shoes, gym shoes, training shoes 
and the like 20 8 *    
640419 --Other: 20 8 *    
640420 -Footwear with outer soles of leat her or composition leather: 20 8 *    
6405 Other footwear:       
640510 -With uppers of leather or composition leather: 20 8 *    
640520 - With uppers of textile materials: 20 8 *    
640590 -Other: 20 8 *  EU  
6406 Parts of footwear (including uppers whet her or not attached to soles other than 
outer soles); removable in-soles, heel cushions and similar articles; gaiters, 
leggings and similar articles, and parts thereof.       
640610 - Uppers and parts thereof, ot her than stiffeners: 12 12     
640620 - Outer soles and heels, of rubber or plastics: 12 12     
64069 - Other:       
640691 -- Of wood. 12 12     
640699 -- Of other materials: 12 12   EU  
6501 Hat-forms, hat bodies and hoods of fe lt, neither blocked to shape nor with 
made brims; plateaux and manchons (including slit manchons), of felt.       
650100 -Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with 
made brims; plateaux and manchons (including slit manchons), of felt 12 12     
6502 Hat-shapes, plaited or made by asse mbling strips of any material, neither 
blocked to shape, nor with made brims, nor lined, nor trimmed.       
650200 -Hat-shapes, plaited or made by a ssembling strips of any material, neither 
blocked to shape, nor with made brims, nor lined, nor trimmed 12 12     
6503 Felt hats and other felt headgear, made  from the hat bodies, hoods or plateaux 
of heading No. 65.01, whether or not lined or trimmed.       
650300 -Felt hats and other felt headgear, made  from the hat bodies, hoods or plateaux 
of heading No. 65.01, whether or not lined or trimmed: 12 12     
6504 Hats and other headgear, plaited or made  by assembling strips of any material, 
whether or not lined or trimmed.       
650400 -Hats and other headgear, plaited or ma de by assembling strips of any material, 
whether or not lined or trimmed 12 12     
6505 Hats and other headgear, knitted or crocheted, or ma de up from lace, felt or 
other textile fabric, in the piece (but not  in strips), whether or not lined or 
trimmed; hair-nets of any material, whether or not lined or trimmed.       
650510 -Hair-nets 12 12       WT/ACC/SPEC/GEO/8
 Page 137HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
650590 -Other: 12 12     
6506 Other headgear, whether or not lined or trimmed.       
650610 -Safety headgear: 12 12     
65069 -Other:       
650691 --Of rubber or of plastics 12 12     
650692 --Of furskin 12 12     
650699 --Of other materials 12 12     
6507 Head-bands, linings, covers, hat founda tions, hat frames, peaks and chinstraps, 
for headgear.       
650700 -Head-bands, linings, covers, hat foundations, hat frames, peaks and 
chinstraps, for headgear 12 12     
6601 Umbrellas and sun umbrellas (includi ng walking-stick umbrellas, garden 
umbrellas and similar umbrellas).       
660110 -Garden or similar umbrellas 12 12   CZ;SK  
66019 -Other:       
660191 --Having a telescopic shaft 12 12     
660199 --Other 12 12   CZ;SK  
6602 Walking-sticks, seat-sticks, whips, riding-crops and the like.       
660200 -Walking-sticks, seat-sticks, whips, riding-crops and the like 12 12     
6603 Parts, trimmings and accessories of article s of heading No. 66.01 or 66.02.       
660310 -Handles and knobs 12 12     
660320 -Umbrella frames, including frames mounted on shafts (sticks) 12 12     
660390 -Other 12 12     
6701 Skins and other parts of birds with thei r feathers or down, feathers, parts of 
feathers, down and articles thereof (other  than goods of heading No. 05.05 and 
worked quills and scapes).       
670100 -Skins and other parts of birds with th eir feathers or down, feathers, parts of 
feathers, down and articles thereof (other  than goods of heading No. 05.05 and 
worked quills and scapes) 12 12     
6702 Artificial flowers, foliage and fruit and pa rts thereof; articles made of artificial 
flowers, foliage or fruit.       
670210 -Of plastics 12 12     
670290 -Of other materials 12 12     
6703 Human hair, dressed, thi nned, bleached or otherwis e worked; wool or other 
animal hair or other textile materials, prepared for use in making wigs or the 
like.       
670300 -Human hair, dressed, thinned, bleach ed or otherwise worked; wool or other 
animal hair or other textile materials, prepared for use in making wigs or the 
like 12 12     
6704 Wigs, false beards, eyebrows and eyelas hes, switches and the like, of human or 
animal hair or of textile materials;  articles of human hair not elsewhere 
specified or included.        WT/ACC/SPEC/GEO/8 
Page 138 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
67041 -Of synthetic textile materials:       
670411 --Complete wigs 12 12     
670419 --Other 12 12     
670420 -Of human hair 12 12     
670490 -Of other materials 12 12     
6801 Setts, curbstones and flagstones, of natural stone (except slate).       
680100 -Setts, curbstones and flagstones, of natural stone (except slate) 12 12     
6802 Worked monumental or building stone (except slate) and articles thereof, other 
than goods of heading No. 68.01; mosaic cubes and the like, of natural stone 
(including slate), whether or not on a b acking; artificially coloured granules, 
chippings and powder, of natu ral stone (including slate).       
680210 -Tiles, cubes and similar articles, whether or not rectangular (including 
square), the largest surface area of whic h is capable of being enclosed in a 
square the side of which is less than 7 cm; artificially coloured granules, 
chippings and powder 12 12     
68022 -Other monumental or building stone and articles thereof, simply cut or sawn, 
with a flat or even surface:       
680221 --Marble, travertine and alabaster 12 12   CZ;SK  
680222 --Other calcareous stone 12 12     
680223 --Granite 12 12     
680229 --Other stone 12 12     
68029 -Other:       
680291 --Marble, travertine and alabaster: 12 12     
680292 --Other calcareous stone: 12 12     
680293 --Granite: 12 12     
680299 --Other stone: 12 12     
6803 Worked slate and articles of slate or  of agglomerated slate.       
680300 -Worked slate and articles of slate or  of agglomerated slate: 12 12     
6804 Millstones, grindst ones, grinding wheels and the like, without frameworks, for 
grinding, sharpening, polishing, truei ng or cutting, hand sharpening or 
polishing stones, and parts thereof, of na tural stone, of agglomerated natural or 
artificial abrasives, or of ceramics, with or without parts of other materials.       
680410 -Millstones and grindstones for m illing, grinding or pulping 12 12     
68042 -Other millstones, gr indstones, grinding wheels and the like:       
680421 --Of agglomerated synthetic or natural diamond 12 12     
680422 --Of other agglomerated abrasi ves or of ceramics: 12 12     
680423 --Of natural stone 12 12     
680430 -Hand sharpening or polishing stones 12 12     
6805 Natural or artificial abrasive powder or grain, on a base of textile material, of 
paper, of paperboard or of other material s, whether or not cut to shape or sewn 
or otherwise made up.       
680510 -On a base of woven tex tile fabric only 12 12       WT/ACC/SPEC/GEO/8
 Page 139HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
680520 -On a base of paper or paperboard only 12 12     
680530 -On a base of other materials: 12 12     
6806 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, 
expanded clays, foamed slag and simila r expanded mineral materials; mixtures 
and articles of heat-insulating, soun d-insulating or sound-absorbing mineral 
materials, other than those of heading No.68.11 or 68.12 or of chapter 69.       
680610 -Slag wool, rock wool and similar mineral wools (incl uding intermixtures 
thereof), in bulk, sheets or rolls 12 12     
680620 -Exfoliated vermiculite, expanded clay s, foamed slag and similar expanded 
mineral materials (including intermixtures thereof) 12 12     
680690 -Other 12 12     
6807 Articles of asphalt or of similar materi al (for example, petroleum bitumen or 
coal tar pitch).       
680710 -In rolls: 12 12     
680790 -Other 12 12     
6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or 
of shavings, chips, particles, sawdust or other waste, of wood, agglomerated 
with cement, plaster or  other mineral binders.       
680800 -Panels, boards, tiles, blocks and simila r articles of vegetable fibre, of straw or 
of shavings, chips, particles, sawdust or other waste, of wood, agglomerated 
with cement, plaster or  other mineral binders 12 12     
6809 Articles of plaster or of compos itions based on plaster.       
68091 -Boards, sheets, panels, tiles and simi lar articles, not ornamented:       
680911 --Faced or reinforced with paper or paperboard only 12 12     
680919 --Other 12 12     
680990 -Other articles 12 12     
6810 Articles of cement, of concrete or of artific ial stone, whether or not reinforced.       
68101 -Tiles, flagstones, bricks a nd similar articles:       
681011 --Building blocks and bricks: 12 12     
681019 --Other: 12 12   TU  
68109 -Other articles:       
681091 --Prefabricated structural components fo r building or civil engineering 12 12     
681099 -- Other. 12 12     
6811 Articles of asbestos-cement, of cellulose fibre-cement or the like.       
681110 -Corrugated sheets 12 12     
681120 -Other sheets, panels, tiles and similar articles: 12 12     
681130 -Tubes, pipes and tube or  pipe fittings 12 12     
681190 -Other articles 12 12     
6812 Fabricated asbestos fibres; mixtures with  a basis of asbestos or with a basis of 
asbestos and magnesium carbonate; articles of such mixtures or of asbestos 
(for example, thread, woven fabric, cl othing, headgear, footwear, gaskets), 
whether or not reinforced, other than goods of heading No.68.11 or 68.13.        WT/ACC/SPEC/GEO/8 
Page 140 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
681210 -Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of 
asbestos and magnesium carbonate 12 12     
681220 -Yarn and thread 12 12     
681230 -Cords and string, whethe r or not plaited 12 12     
681240 -Woven or knitted fabric 12 12     
681250 -Clothing, clothing accessories, footwear and headgear 12 12     
681260 -Paper, millboard and felt 12 12     
681270 -Compressed asbestos fibre jointing, in sheets or rolls 12 12     
681290 Articles of fabricatid asbestos fiberes and a articls of asbestos mixtures, nesoi 12 0 *  USA  
68129010 -- For use in civil aircraft. 12 0 *    
6813 Friction material and articles thereof (for example, sheets, rolls, strips, 
segments, discs, washers, pads), not m ounted, for brakes, for clutches or the 
like, with a basis of asbestos, of othe r mineral substances or of cellulose, 
whether or not combined  with  textile or other materials.       
681310 -Brake linings and pads: 12 0 *  USA  
681310 10 -- With a basis of asbestos or other mineral substances, for use in civil aircraft. 12 0 *    
681390 -Other: 12 0 *  USA  
681390 10 -- With a basis of asbestos or other mineral substances, for use in civil aircraft. 12 0 *    
6814 Worked mica and articles of mica, incl uding agglomerated or reconstituted 
mica, whether or not on a support of pape r, paperboard or other materials.       
681410 -Plates, sheets and strips of agglomer ated or reconstituted mica, whether or not 
on a support 12 12     
681490 -Other: 12 12     
6815 Articles of stone or of other minera l substances (including carbon fibres, 
articles of carbon fibres and articles of peat), not elsewhere specified or included.       
681510 -Non-electrical articles of gra phite or other carbon: 12 12     
681520 -Articles of peat 12 12     
68159 - Other articles :       
681591 -- Containing magnesite, dolomite or chromite. 12 12     
681599 --Other: 12 12     
6901 Bricks, blocks, tiles and other ceramic  goods of siliceous fossil meals (for 
example, kieselguhr, tripolite or diatom ite) or of similar siliceous earths.       
690100 -Bricks, blocks, tiles and other ceram ic goods of siliceous fossil meals (for 
example, kieselguhr, tripolite or diat omite) or of similar siliceous earths 12 12     
6902 Refractory bricks, blocks, tiles and similar refr actory ceramic constructional 
goods, other than those of siliceous foss il meals or similar siliceous earths.       
690210 -Containing by weight, singly or togeth er, more than 50 % of the elements Mg, 
Ca or Cr, expressed as MgO, CaO or Cr2O3 12 12   TU  
690220 -Containing by weight more than 50 % of  alumina (Al2O3), of silica (SiO2) or 
of a mixture or compound of these products 12 12     
690290 -Other 12 12       WT/ACC/SPEC/GEO/8
 Page 141HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
6903 Other refractory ceramic goods (for exam ple, retorts, crucibles, muffles, 
nozzles, plugs, supports, cupels, tubes, pi pes, sheaths and rods), other than 
those of siliceous fossil meals or of similar siliceous earths.       
690310 -Containing by weight more than 50 % of graphite or other carbon or of a 
mixture of these products 12 12     
690320 -Containing by weight more than 50 % of alumina (Al2O3) or of a mixture or 
compound of alumina and of silica (SiO2) 12 12   CZ;SK  
690390 -Other 12 12     
6904 Ceramic building bricks, floor ing blocks, support or filler tiles and the like.       
690410 -Building bricks 12 12     
690490 -Other 12 12     
6905 Roofing tiles, chimney-pots, cowls, ch imney liners, architectural ornaments 
and other ceramic constructional goods.       
690510 -Roofing tiles 12 12     
690590 -Other 12 12     
6906 Ceramic pipes, conduits, guttering and pipe fittings.       
690600 -Ceramic pipes, conduits, gutte ring and pipe fittings 12 12     
6907 Unglazed ceramic flags and paving, h earth or wall tiles; unglazed ceramic 
mosaic cubes and the like, wh ether or not on a backing.       
690710 -Tiles, cubes and similar articles, whether or not rectangular, the largest 
surface area of which is capable of being enclosed in a square the side of which is less than 7 cm 12 10 *  EU  
690790 -Other 12 10 *  EU  
6908 Glazed ceramic flags and paving, hearth  or wall tiles; glazed ceramic mosaic 
cubes and the like, whether or not on a backing.       
690810 -Tiles, cubes and similar articles, whether or not rectangular, the largest 
surface area of which is capable of being enclosed in a square the side of 
which is less than 7 cm 12 10 *  EU;TU;CZ;SK  
690890 -Other 12 10 *  EU  
6909 Ceramic wares for laboratory, chemi cal or other technical uses; ceramic 
troughs, tubs and similar receptacles of a kind used in agriculture; ceramic 
pots, jars and similar articles of a kind used for the conveyance or packing of goods.       
69091 -Ceramic wares for laboratory, chemi cal or other technical uses:       
690911 -- Of porcelain or china. 12 12     
690912 --Articles having a hardness equivalent to 9 or more on the Mohs scale 12 12     
690919 -- Other. 12 12     
690990 - Other. 12 12     
6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet 
pans, flushing cisterns, urinals and similar sanitary fixtures.       
691010 -Of porcelain or china 12 12   EU;CZ;SK  
691090 -Other 12 12   EU;CZ;SK   WT/ACC/SPEC/GEO/8 
Page 142 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
6911 Tableware, kitchenware, other house hold articles and toilet articles, of 
porcelain or china.       
691110 -Tableware and kitchenware 12 12   CZ;SK  
691190 -Other 12 12   CZ;SK  
6912 Ceramic tableware, kitchenware, othe r household articles and toilet articles, 
other than of porcelain or china.       
691200 -Ceramic tableware, kitchenware, ot her household articles and toilet articles, 
other than of porcelain or china 12 12     
6913 Statuettes and other ornamental  ceramic articles.       
691310 -Of porcelain or china 12 10 *  EU  
691390 -Other 12 10 *  EU  
6914 Other ceramic articles.       
691410 -Of porcelain or china 12 12     
691490 -Other 12 12     
7001 Cullet and other waste and scrap of gl ass; glass in the mass.       
700100 -Cullet and other waste and scrap of glass; glass in the mass: 12 12     
7002 Glass in balls (other than microspheres of heading No. 70.18), rods or tubes, 
unworked.       
700210 -Balls 12 12     
700220 -Rods: 12 12     
70023 -Tubes:       
700231 --Of fused quartz or othe r fused silica 12 12     
700232 --Of other glass having a linear coeffi cient of expansion not exceeding 5 x 10-
6 per Kelvin within a temperature range of 0 C to 300 C 12 12     
700239 --Other 12 12     
7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an 
absorbent, reflecting or non-reflecti ng layer, but not otherwise worked.       
70031 -Non-wired sheets:       
700312 --Coloured throughout the mass (body tinted), opacified, flashed or having an 
absorbent, reflecting or non-reflecting layer: 12 12     
700319 --Other: 12 12     
700320 -Wired sheets 12 12     
700330 -Profiles 12 12     
7004 Drawn glass and blown glass, in sheets,  whether or not having an absorbent, 
reflecting or non-reflecting laye r, but not otherwise worked.       
700420 -Glass, coloured throughout the mass (body tinted), opacified, flashed or 
having an absorbent, reflecting or non-reflecting layer: 12 12     
700490 -Other glass: 12 12     
7005 Float glass and surface ground or polishe d glass, in sheets, whether or not 
having an absorbent, reflecting or non -reflecting layer, but not otherwise 
worked.       
700510 -Non-wired glass, having an absorbent, re flecting or non-reflecting layer: 12 12       WT/ACC/SPEC/GEO/8
 Page 143HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
70052 -Other non-wired glass:       
700521 --Coloured throughout the mass (body tinted), opacified, flashed or merely 
surface ground 12 12     
700529 --Other 12 12   MX  
700530 -Wired glass 12 12     
7006 Glass of heading No. 70.03, 70.04 or 70.05, bent, edge-worked, engraved, 
drilled, enamelled or otherwise worked, but not framed or fitted with other 
materials.       
700600 -Glass of heading No. 70.03, 70.04 or 70.05, bent, edge-worked, engraved, 
drilled, enamelled or otherwise worked, but not framed or fitted with other 
materials 12 12     
7007 Safety glass, consisting of toughened (tem pered) or laminated glass.       
70071 -Toughened (tempered) safety glass:       
700711 --Of size and shape suitable for incorpora tion in vehicles, aircraft, spacecraft or 
vessels 12 12   MX  
700719 --Other: 12 12     
70072 -Laminated safety glass:       
700721 --Of size and shape suitable for incorpora tion in vehicles, aircraft, spacecraft or 
vessels: 12 12   USA  
700721 10 --- Windshields, not framed, for use in civil aircraft. 12 0 *    
700729 --Other 12 12     
7008 Multiple-walled insulating units of glass.       
700800 -Multiple-walled insulating units of glass: 12 12     
7009 Glass mirrors, whether or not framed, including rear-view mirrors.       
700910 -Rear-view mirrors for vehicles 12 12     
70099 -Other:       
700991 --Unframed 12 12   CZ;SK  
700992 --Framed 12 12   CZ;SK  
7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of 
glass, of a kind used for the conveyance or packing of goods; preserving jars of 
glass; stoppers, lids and ot her closures, of glass.       
701010 - Ampoules. 12 10 *  BUL  
701020 -Stoppers, lids and other closures 12 12   BUL  
70109 -Other, of a capacity:     MX  
701091 --Exceeding 1 l 12 12   EU;BUL  
701092 --Exceeding 0.33 l but not exceeding 1 l 12 12   EU;BUL  
701093 --Exceeding 0.15 l but not exceed ing 0.33 l 12 12   BUL;CZ;SK  
701094 --Not exceeding 0.15 l 12 12   BUL  
7011 Glass envelopes (including  bulbs and tubes), open, and glass parts thereof, 
without fittings, for electric lamps, cathode-ray tubes or the like.       
701110 -For electric lighting: 12 12     
701120 -For cathode-ray tubes 12 12      WT/ACC/SPEC/GEO/8 
Page 144 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
701190 -Other 12 12     
7012 Glass inners for vacuum flasks or for other vacuum vessels.       
701200 -Glass inners for vacuum flasks or for other vacuum vessels: 12 12     
7013 Glassware of a kind used for table, kitc hen, toilet, office, indoor decoration or 
similar purposes (other than that of heading No. 70.10 or 70.18).       
701310 -Of glass-ceramics 12 12   MX;CZ;SK  
70132 -Drinking glasses other than of glass-ceramics:       
701321 --Of lead crystal 12 12   MX;CZ;SK  
701329 --Other 12 12   MX;CZ;SK  
70133 -Glassware of a kind used for table (o ther than drinking glasses) or kitchen 
purposes other than of glass-ceramics:       
701331 --Of lead crystal 12 12   MX  
701332 --Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per 
Kelvin within a temperature range of 0 C to 300 C 12 12   MX  
701339 --Other 12 12   MX;CZ;SK  
70139 -Other glassware:       
701391 --Of lead crystal 12 12   MX  
701399 --Other 12 12   MX;CZ;SK  
7014 Signalling glassware and optical elements of glass (other than those of heading 
No. 70.15), not optically worked.       
701400 -Signalling glassware and optical elem ents of glass (other than those of 
heading No. 70.15), not optically worked 12 12     
7015 Clock or watch glasses and similar glasses, glasses for non-corrective or 
corrective spectacles, curved , bent, hollowed or the like, not optically worked; 
hollow glass spheres and their segments, for the manufacture of such glasses.       
701510 - Glasses for corrective spectacles. 12 12     
701590 -Other 12 12     
7016 Paving blocks, slabs, bric ks, squares, tiles and othe r articles of pressed or 
moulded glass, whether or not wire d, of a kind used for building or 
construction purposes; glass cubes and ot her glass smallwares, whether or not 
on a backing, for mosaics or similar decorative purposes; leaded lights and the 
like; multicellular or foam glass in blocks, panels, plates, shells or similar forms.       
701610 -Glass cubes and other glass smallwares, whether or not on a backing, for 
mosaics or similar decorative purposes 12 12     
701690 -Other: 12 12   CZ;SK  
7017 Laboratory, hygienic  or pharmaceutical glassware, whether or not graduated or 
calibrated.       
701710 - Of fused quartz or other fused silica. 12 12     
701720 - Of other glass having a linear coeffi cient of expansion not exceeding 5 x 10-6 
per Kelvin within a temperature range of 0 °C to 300 °C. 12 12     
701790 - Other. 12 12       WT/ACC/SPEC/GEO/8
 Page 145HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
7018 Glass beads, imitation pearls, imitation precious or semi-precious stones and 
similar glass smallwares, and articles th ereof other than imitation jewellery; 
glass eyes other than prosthetic arti cles; statuettes and other ornaments of 
lamp-worked glass, other than imita tion jewellery; glass microspheres not 
exceeding 1mm in diameter.       
701810 -Glass beads, imitation pearls, imita tion precious or semi-precious stones and 
similar glass smallwares: 12 12     
701820 -Glass microspheres not exceedi ng 1 mm in diameter 12 12     
701890 -Other: 12 12   CZ;SK  
7019 Glass fibres (including glass wool) a nd articles thereof (for example, yarn, 
woven fabrics).       
70191 -Slivers, rovings, yarn and chopped strands:       
701911 --Chopped strands, of a length of not more than 50 mm 12 12     
701912 --Rovings 12 12     
701919 --Other 12 12     
70193 -Thin sheets (voiles), webs, mats, mattresses, boards and similar nonwoven 
products:       
701931 --Mats 12 12     
701932 --Thin sheets (voiles) 12 12     
701939 -- Other : 12 12     
701940 -Woven fabrics of rovings 12 12     
70195 -Other woven fabrics:       
701951 -- Of a width not exceeding 30 cm : 12 12     
701952 -- Of a width exceeding 30 cm, plain weave, weighing less than 250 g/m2, of 
filaments measuring per single yarn not more than 136 tex. 12 12     
701959 -- Other : 12 12     
701990 -Other: 12 12     
7020 Other articles of glass       
702000 -Other articles of glass: 12 12     
7101 Pearls, natural or cultured, whether or not worked or graded but not strung, 
mounted or set; pearls, natural or cultu red, temporarily strung for convenience 
of transport.       
710110 -Natural pearls 12 12     
71012 -Cultured pearls:       
710121 --Unworked 12 12   AU  
710122 --Worked 12 12   AU  
7102 Diamonds, whether or not worked, but not mounted or set.       
710210 -Unsorted 12 12   AU  
71022 -Industrial:       
710221 --Unworked or simply sawn, cleaved or bruted 12 12     
710229 --Other 12 12     
71023 -Non-industrial:        WT/ACC/SPEC/GEO/8 
Page 146 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
710231 --Unworked or simply sawn, cleaved or bruted 12 12   SWZ  
710239 --Other 12 12   AU;SWZ  
7103 Precious stones (other than diamonds) and semi-precious stones, whether or 
not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for 
convenience of transport.       
710310 -Unworked or simply sawn or roughly shaped 12 12   AU  
71039 -Otherwise worked:       
710391 --Rubies, sapphires and emeralds 12 12     
710399 --Other 12 12   AU  
7104 Synthetic or reconstructed precious or  semi-precious stones, whether or not 
worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-pr ecious stones, temporarily strung for 
convenience of transport.       
710410 -Piezo-electric quartz 12 12     
710420 -Other, unworked or simply sawn or roughly shaped 12 12     
710490 -Other 12 12     
7105 Dust and powder of natural or synthetic pr ecious or semi-precious stones.       
710510 -Of diamonds 12 12     
710590 -Other 12 12     
7106 Silver (including silver plated with gold or platinum), unwrought or in semi-
manufactured forms, or in powder form.       
710610 -Powder 12 12     
71069 -Other:       
710691 --Unwrought: 12 12     
710692 --Semi-manufactured: 12 12     
7107 Base metals clad with silver, not furthe r worked than semi-manufactured.       
710700 -Base metals clad with silver, not furthe r worked than semi-manufactured 12 12     
7108 Gold (including gold plated with  platinum) unwrought or in semi-
manufactured forms, or in powder form.       
71081 -Non-monetary:       
710811 --Powder 12 12     
710812 --Other unwrought forms 12 12     
710813 --Other semi-manufactured forms 12 12   AU  
710820 -Monetary 12 12     
7109 Base metals or silver, clad with gold, not further worked than semi-
manufactured.       
710900 -Base metals or silver, clad with gold, not further worked than semi-
manufactured 12 12     
7110 Platinum, unwrought or in semi-manufactured  forms, or in powder form.       
71101 -Platinum:       
711011 --Unwrought or in powder form 12 12   EU    WT/ACC/SPEC/GEO/8
 Page 147HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
711019 --Other: 12 12   EU  
71102 -Palladium:       
711021 --Unwrought or in powder form 12 12     
711029 --Other 12 12     
71103 -Rhodium:       
711031 --Unwrought or in powder form 12 12     
711039 --Other 12 12     
71104 -Iridium, osmium and ruthenium:       
711041 --Unwrought or in powder form 12 12     
711049 --Other 12 12     
7111 Base metals, silver or gold, clad with  platinum, not further worked than semi-
manufactured.       
711100 -Base metals, silver or gold, clad with  platinum, not further worked than semi-
manufactured 12 12     
7112 Waste and scrap of precious metal or of  metal clad with precious metal; other 
waste and scrap containing precious me tal or precious metal compounds, of a 
kind used principally for the recovery of precious metal.       
711210 -Of gold, including metal clad with gold but excluding sweepings containing 
other precious metals 12 12     
711220 -Of platinum, including metal clad with platinum but excluding sweepings 
containing other precious metals 12 12     
711290 -Other 12 12     
7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with 
precious metal.       
71131 -Of precious metal whether or not plated or clad with precious metal:       
711311 --Of silver, whether or not plated or cl ad with other precious metal 12 12     
711319 --Of other precious metal, wh ether or not plated or clad with precious metal 12 12   AU;SWZ  
711320 -Of base metal clad with precious metal 12 12     
7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious 
metal or of metal clad with precious metal.       
71141 -Of precious metal whether or not plated or clad with precious metal:       
711411 --Of silver, whether or not plated or cl ad with other precious metal 12 12     
711419 --Of other precious metal, wh ether or not plated or clad with precious metal 12 12     
711420 -Of base metal clad with precious metal 12 12     
7115 Other articles of precious metal or of me tal clad with precious metal.       
711510 -Catalysts in the form of wire cl oth or grill, of platinum 12 12   EU  
711590 -Other: 12 12     
7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, 
synthetic or reconstructed).       
711610 -Of natural or cultured pearls 12 12     
711620 -Of precious or semi-precious stones (natur al, synthetic or reconstructed): 12 12     
7117 Imitation jewellery.        WT/ACC/SPEC/GEO/8 
Page 148 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
71171 -Of base metal, whether or not pl ated with precious metal:       
711711 --Cuff-links and studs 12 12     
711719 --Other: 12 12     
711790 -Other 12 12     
7118 Coin.       
711810 -Coin (other than gold coin), not being legal tender: 12 12     
711890 -Other 12 12   AU  
7201 Pig iron and spiegeleisen in pigs, bloc ks or other primary forms.       
720110 -Non-alloy pig iron containing by weight 0.5 % or less of phosphorus 12 12   MX  
720120 -Non-alloy pig iron containing by weight  more than 0.5 % of phosphorus 12 12     
720150 -Alloy pig iron; spiegeleisen: 12 12     
7202 Ferro-alloys.       
72021 -Ferro-manganese:       
720211 --Containing by weight more than 2 % of carbon: 12 0 *    
720219 --Other 12 0 *    
72022 -Ferro-silicon:       
720221 --Containing by weight more than 55 % of silicon: 12 0 *    
720229 -- Other. 12 0 *    
720230 -Ferro-silico-manganese 12 0 *    
72024 -Ferro-chromium:       
720241 --Containing by weight more than 4 % of carbon: 12 0 *    
720249 --Other: 12 0 *    
720250 -Ferro-silico-chromium 12 0 *    
720260 -Ferro-nickel 12 0 *    
720270 -Ferro-molybdenum 12 0 *    
720280 -Ferro-tungsten and ferro -silico-tungsten 12 0 *    
72029 -Other:       
720291 --Ferro-titanium and ferro-silico-titanium 12 0 *    
720292 --Ferro-vanadium 12 0 *    
720293 --Ferro-niobium 12 0 *    
720299 --Other: 12 0 *    
7203 Ferrous products obtained by direct  reduction of iron ore and other spongy 
ferrous products, in lumps, pellets or similar forms; iron having a minimum 
purity by weight of 99.94 %, in lumps, pellets or similar forms.       
720310 -Ferrous products obtained by dir ect reduction of iron ore 12 0 *    
720390 -Other 12 0 *    
7204 Ferrous waste and scrap; remelting scra p ingots of iron or steel.       
720410 -Waste and scrap of cast iron 12 0 *  MX  
72042 -Waste and scrap of alloy steel:       
720421 --Of stainless steel: 12 0 *  MX  
720429 --Other 12 0 *      WT/ACC/SPEC/GEO/8
 Page 149HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
720430 -Waste and scrap of tinned iron or steel 12 0 *    
72044 -Other waste and scrap:       
720441 --Turnings, shavings, chips, milling wa ste, sawdust, filings, trimmings and 
stampings, whether or not in bundles: 12 0 *    
720449 --Other: 12 0 *    
720450 -Remelting scrap ingots: 12 0 *    
7205 Granules and powders, of pig iron, sp iegeleisen, iron or steel.       
720510 -Granules 12 0 *    
72052 -Powders:       
720521 --Of alloy steel 12 0 *    
720529 --Other 12 0 *    
7206 Iron and non-alloy steel in ingots or ot her primary forms (excluding iron of 
heading No. 72.03).       
720610 -Ingots 12 0 *  MX;USA  
720690 -Other 12 0 *  MX;USA  
7207 Semi-finished products of iron or non-alloy steel.       
72071 -Containing by weight less than 0.25 % of carbon:       
720711 --Of rectangular (including square) cross-section, the width measuring less 
than twice the thickness 5 0 *  MX;USA  
720712 --Other, of rectangular (other than square) cross-section 5 0 *  MX;USA  
720719 --Other 5 0 *  USA  
720720 -Containing by weight 0.25 % or more of carbon 5 0 *  USA  
7208 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, 
hot-rolled, not clad, plated or coated.       
720810 -In coils, not further worked than hot-rolle d, with patterns in relief 5 0 *  USA  
72082 -Other, in coils, not further worked than hot-rolled, pickled:       
720825 --Of a thickness of 4.75 mm or more 5 0 *  USA  
720826 --Of a thickness of 3 mm or more but less than 4.75 mm 5 0 *  USA  
720827 --Of a thickness of less than 3 mm 5 0 *  CAN;USA  
72083 -Other, in coils, not further worked than hot-rolled:       
720836 --Of a thickness exceeding 10 mm 5 0 *  USA  
720837 --Of a thickness of 4.75 mm or more but not exceeding 10 mm 5 0 *  USA  
720838 --Of a thickness of 3 mm or more but less than 4.75 mm 5 0 *  USA  
720839 --Of a thickness of less than 3 mm 5 0 *  USA  
720840 -Not in coils, not further worked than hot-rolled, with patterns in relief 5 0 *  USA  
72085 -Other, not in coils, not further worked than hot-rolled:       
720851 --Of a thickness exceeding 10 mm 5 0 *  EU;USA  
720852 --Of a thickness of 4.75 mm or more but not exceeding 10 mm 5 0 *  EU;USA  
720853 --Of a thickness of 3 mm or more but less than 4.75 mm 5 0 *  USA  
720854 --Of a thickness of less than 3 mm 5 0 *  USA  
720890 -Other 5 0 *  USA   WT/ACC/SPEC/GEO/8 
Page 150 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
7209 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, 
cold-rolled (cold-reduced), not  clad, plated or coated.       
72091 -In coils, not further worked than cold-rolled (cold-reduced):       
720915 --Of a thickness of 3 mm or more 12 0 *  USA  
720916 --Of a thickness exceeding 1 mm but less than 3 mm 12 0 *  USA  
720917 --Of a thickness of 0.5 mm or more  but not exceeding 1 mm 12 0 *  USA  
720918 --Of a thickness of less than 0.5 mm 12 0 *  USA  
72092 -Not in coils, not further worked than cold-rolled (cold-reduced):       
720925 --Of a thickness of 3 mm or more 12 0 *  USA  
720926 --Of a thickness exceeding 1 mm but less than 3 mm 12 0 *  USA  
720927 --Of a thickness of 0.5 mm or more  but not exceeding 1 mm 12 0 *  USA  
720928 --Of a thickness of less than 0.5 mm 12 0 *  USA  
720990 -Other 12 0 *  USA  
7210 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, 
clad, plated or coated.       
72101 -Plated or coated with tin:       
721011 --Of a thickness of 0.5 mm or more 12 0 *  MX;USA  
721012 --Of a thickness of less than 0.5 mm 12 0 *  USA  
721020 -Plated or coated with lead, including terne-plate 12 0 *  USA  
721030 -Electrolytically plated or co ated with zinc 12 0 *  MX;USA  
72104 -Otherwise plated or coated with zinc:       
721041 --Corrugated 12 0 *  USA  
721049 --Other 12 0 *  USA  
721050 -Plated or coated with chromium oxides or with chromium and chromium 
oxides 12 0 *  USA  
72106 -Plated or coated with aluminium:       
721061 --Plated or coated with aluminium-zinc alloys 12 0 *  USA  
721069 --Other 12 0 *  USA  
721070 -Painted, varnished or coated with plastics 12 0 *  USA  
721090 -Other 12 0 *  USA  
7211 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, 
not clad, plated or coated.       
72111 -Not further worked than hot-rolled:       
721113 --Rolled on four faces or in a clos ed box pass, of a width exceeding 150 mm 
and a thickness of not less than 4 mm, not in coils and without patterns in relief12 0 *  USA  
721114 --Other, of a thickness of 4.75 mm or more 12 0 *  USA  
721119 --Other 12 0 *  USA  
72112 -Not further worked than cold-rolled (cold-reduced):       
721123 --Containing by weight less than 0.25 % of carbon 12 0 *  USA  
721129 --Other 12 0 *  USA  
721190 -Other 12 0 *  USA    WT/ACC/SPEC/GEO/8
 Page 151HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
7212 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, 
clad, plated or coated.       
721210 -Plated or coated with tin 12 0 *  USA  
721220 -Electrolytically plated or coated with zinc 12 0 *  USA  
721230 -Otherwise plated or coated with zinc 12 0 *  USA  
721240 -Painted, varnished or coated with plastics 12 0 *  USA  
721250 -Otherwise plated or coated 12 0 *  USA  
721260 -Clad 12 0 *  USA  
7213 Bars and rods, hot-rolled, in irregularly w ound coils, of iron or non-alloy steel.       
721310 -Containing indentations, ribs, grooves or other deformations produced during 
the rolling process 12 0 *  USA  
721320 -Other, of free-cutting steel 12 0 *  USA  
72139 -Other:       
721391 --Of circular cross-section measuring le ss than 14 mm in diameter 12 0 *  USA  
721399 --Other 12 0 *  USA  
7214 Other bars and rods of iron or non-allo y steel, not further worked than forged, 
hot-rolled, hot-drawn or hot-extruded, but  including those twisted after rolling.       
721410 -Forged 12 0 *  USA  
721420 -Containing indentations, ribs, grooves or other deformations produced during 
the rolling process or twisted after rolling 12 0 *  USA  
721430 -Other, of free-cutting steel 12 0 *  USA  
72149 -Other:       
721491 --Of rectangular (other than square) cross-section 12 0 *  USA  
721499 --Other 12 0 *  USA  
7215 Other bars and rods of iron or non-alloy steel.       
721510 -Of free-cutting steel, not further worked th an cold-formed or cold -finished 12 0 *  USA  
721550 -Other, not further worked than cold-formed or cold-finished 12 0 *  USA  
721590 -Other 12 0 *  USA  
7216 Angles, shapes and sections of iron or non-alloy steel.       
721610 -U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, 
of a height of less than 80 mm 5 0 *  USA  
72162 -L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of 
a height of less than 80 mm:       
721621 --L sections 5 0 *  USA  
721622 --T sections 5 0 *  USA  
72163 -U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded 
of a height of 80 mm or more:       
721631 --U sections 5 0 *  CZ;SK;USA  
721632 --I sections 5 0 *  USA  
721633 --H sections 5 0 *  USA  
721640 -L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of 
a height of 80 mm or more 5 0 *  CZ;SK;USA   WT/ACC/SPEC/GEO/8 
Page 152 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
721650 -Other angles, shapes and sections, not further worked than hot-rolled, hot-
drawn or extruded 5 0 *  USA  
72166 -Angles, shapes and sections, not further worked than cold-formed or cold-
finished:       
721661 --Obtained from flat-rolled products 5 0 *  USA  
721669 --Other 5 0 *  USA  
72169 -Other:       
721691 --Cold-formed or cold-finished from flat-rolled products 5 0 *  CZ;SK;USA  
721699 --Other 5 0 *  USA  
7217 Wire of iron or non-alloy steel.       
721710 -Not plated or coated, whether or not polished 12 0 *  USA  
721720 -Plated or coated with zinc 12 0 *  USA  
721730 -Plated or coated with ot her base metals 12 0 *  USA  
721790 -Other 12 0 *  USA  
7218 Stainless steel in ingots or other pr imary forms; semi-finished products of 
stainless steel.       
721810 -Ingots and other primary forms 12 0 *  USA  
72189 -Other:       
721891 --Of rectangular (other than square) cross-section 12 0 *  USA  
721899 --Other 12 0 *  USA  
7219 Flat-rolled products of stainless steel, of  a width of 600 mm or more.       
72191 -Not further worked than hot-rolled, in coils:       
721911 --Of a thickness exceeding 10 mm 12 0 *  MX;USA  
721912 --Of a thickness of 4.75 mm or more but not exceeding 10 mm 12 0 *  MX;USA  
721913 --Of a thickness of 3 mm or more but less than 4.75 mm 12 0 *  USA  
721914 --Of a thickness of less than 3 mm 12 0 *  MX;USA  
72192 -Not further worked than hot-rolled, not in coils:       
721921 --Of a thickness exceeding 10 mm 12 0 *  USA  
721922 --Of a thickness of 4.75 mm or more but not exceeding 10 mm 12 0 *  USA  
721923 --Of a thickness of 3 mm or more but less than 4.75 mm 12 0 *  USA  
721924 --Of a thickness of less than 3 mm 12 0 *  USA  
72193 -Not further worked than cold-rolled (cold-reduced):       
721931 --Of a thickness of 4.75 mm or more 12 0 *  USA  
721932 --Of a thickness of 3 mm or more but less than 4.75 mm 12 0 *  USA  
721933 --Of a thickness exceeding 1 mm but less than 3 mm 12 0 *  MX;USA  
721934 --Of a thickness of 0.5 mm or more but not exceeding 1 mm 12 0 *  MX;USA  
721935 --Of a thickness of less than 0.5 mm 12 0 *  MX;USA  
721990 -Other 12 0 *  USA  
7220 Flat-rolled products of stainless steel, of  a width of less than 600 mm.       
72201 -Not further worked than hot-rolled:       
722011 --Of a thickness of 4.75 mm or more 12 0 *  USA    WT/ACC/SPEC/GEO/8
 Page 153HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
722012 --Of a thickness of less than 4.75 mm 12 0 *  USA  
722020 -Not further worked than cold-rolled (cold-reduced) 12 0 *  MX;USA  
722090 -Other 12 0 *  USA  
7221 Bars and rods, hot-rolled, in irregularly  wound coils, of stainless steel.       
722100 -Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel 12 0 *  USA  
7222 Other bars and rods of stainless steel; angles, shapes and sections of stainless 
steel.       
72221 -Bars and rods, not further worked than hot-rolled, hot-drawn or extruded:       
722211 --Of circular cross-section 12 0 *  USA  
722219 --Other 12 0 *  USA  
722220 -Bars and rods, not further worked than cold-formed or cold-finished 12 0 *  USA  
722230 -Other bars and rods 12 0 *  USA  
722240 -Angles, shapes and sections 12 0 *  USA  
7223 Wire of stainless steel.       
722300 -Wire of stainless steel 12 0 *  USA  
7224 Other alloy steel in ingot s or other primary forms; semi-finished products of 
other alloy steel.       
722410 -Ingots and other primary forms 12 0 *  USA  
722490 -Other 12 0 *  USA  
7225 Flat-rolled products of other alloy steel, of a width of 600 mm or more.       
72251 -Of silicon-electrical steel:       
722511 --Grain-oriented 12 0 *  USA  
722519 --Other 12 0 *  USA  
722520 -Of high speed steel 12 0 *  USA  
722530 -Other, not further worked than hot-rolled, in coils 12 0 *  USA  
722540 -Other, not further worked than hot-rolled, not in coils 12 0 *  USA  
722550 -Other, not further worked than cold-rolled (cold-reduced) 12 0 *  USA  
72259 -Other:       
722591 --Electrolytically plated or coated with zinc 12 0 *  USA  
722592 --Otherwise plated or coated with zinc 12 0 *  USA  
722599 --Other 12 0 *  USA  
7226 Flat-rolled products of other alloy steel, of a width of less than 600 mm.       
72261 -Of silicon-electrical steel:       
722611 --Grain-oriented 12 0 *  USA  
722619 --Other 12 0 *  USA  
722620 -Of high speed steel 12 0 *  USA  
72269 -Other:       
722691 --Not further worked than hot-rolled 12 0 *  USA  
722692 --Not further worked than cold-rolled (cold-reduced) 12 0 *  USA  
722693 --Electrolytically plated or coated with zinc 12 0 *  USA  
722694 --Otherwise plated or coated with zinc 12 0 *  USA   WT/ACC/SPEC/GEO/8 
Page 154 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
722699 --Other 12 0 *  USA  
7227 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel.       
722710 -Of high speed steel 12 0 *  USA  
722720 -Of silico-manganese steel 12 0 *  USA  
722790 -Other 12 0 *  USA  
7228 Other bars and rods of other alloy stee l; angles, shapes and sections, of other 
alloy steel; hollow drill bars and r ods, of alloy or non-alloy steel.       
722810 -Bars and rods, of high speed steel 12 0 *  USA  
722820 -Bars and rods, of silico- manganese steel 12 0 *  USA  
722830 -Other bars and rods, not further worked than hot-rolled, hot-drawn or 
extruded 12 0 *  USA  
722840 -Other bars and rods, not further worked than forged 12 0 *  USA  
722850 -Other bars and rods, not further worked th an cold-formed or cold-finished 12 0 *  USA  
722860 -Other bars and rods 12 0 *  USA  
722870 -Angles, shapes and sections 12 0 *  USA  
722880 -Hollow drill bars and rods 12 0 *  USA  
7229 Wire of other alloy steel.       
722910 -Of high speed steel 12 0 *  USA  
722920 -Of silico-manganese steel 12 0 *  USA  
722990 -Other 12 0 *  USA  
7301 Sheet piling of iron or steel, whether or not drilled, punche d or made from 
assembled elements; welded angles, shapes and sections, of iron or steel.       
730110 -Sheet piling 12 0 *  USA  
730120 -Angles, shapes and sections 12 0 *  USA  
7302 Railway or tramway track construction ma terial of iron or steel, the following : 
rails, check-rails and rack rails, switch bl ades, crossing frog s, point rods and 
other crossing pieces, sleepers (cross-ties) , fish-plates, chairs, chair wedges, 
sole plates (vase plates), rail clips, bedplates, ties and othe material specialized for jointing or fixing rails.       
730210 -Rails 12 0 *  USA  
730220 -Sleepers (cross-ties) 12 0 *  EU;USA  
730230 -Switch blades, crossing frogs, point r ods and other crossing pieces 12 0 *  USA  
730240 -Fish-plates and sole plates 12 0 *  USA  
730290 -Other 12 0 *  USA  
7303 Tubes, pipes and hollow profiles, of cast iron.       
730300 -Tubes, pipes and hollow profiles, of cast iron 12 0 *  USA  
7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or 
steel.       
730410 -Line pipe of a kind used for oil or  gas pipelines 12 12   EU;MX;CZ;SK;  
USA  
73042 -Casing, tubing and drill pipe, of a kind us ed in drilling for oil or gas:     MX  
730421 --Drill pipe 12 12   USA    WT/ACC/SPEC/GEO/8
 Page 155HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
730429 --Other 12 10 *  USA  
73043 -Other, of circular cross-section, of iron or non-alloy steel:       
730431 --Cold-drawn or cold-rolled (cold-reduced) 12 12   USA  
730431 10 --- With attached fittings, suitable fo r conducting gases or liquids, for use in 
civil aircraft 12 0 *    
730439 --Other 12 12   CZ;SK;USA  
730439 20 --- With attached fittings, suitable fo r conducting gases or liquids, for use in 
civil aircraft 12 0 *    
73044 -Other, of circular cross-section, of stainless steel:       
730441 --Cold-drawn or cold-rolled (cold-reduced) 12 12   MX;USA  
730441 10 --- With attached fittings, suitable fo r conducting gases or liquids, for use in 
civil aircraft 12 0 *    
730449 --Other 12 10 *  EU;USA  
730449 30 --- With attached fittings, suitable fo r conducting gases or liquids, for use in 
civil aircraft 12 0 *    
73045 -Other, of circular cross-section, of other alloy steel:       
730451 --Cold-drawn or cold-rolled (cold-reduced) 12 10 *  MX;USA  
730451 30 --- With attached fittings, suitable fo r conducting gases or liquids, for use in 
civil aircraft 12 0 *    
730459 --Other 12 10 *  USA  
730459 50 --- With attached fittings, suitable fo r conducting gases or liquids, for use in 
civil aircraft 12 0 *    
730490 -Other 12 12   USA  
730490 10 --- With attached fittings, suitable fo r conducting gases or liquids, for use in 
civil aircraft 12 0 *    
7305 Other tubes and pipes (for example, welded, riveted or similarly closed), 
having circular cross-sections, the exte rnal diameter of which exceeds 406.4 
mm, of iron or steel.       
73051 -Line pipe of a kind used for oil or gas pipelines:       
730511 --Longitudinally submerged arc welded 12 12   EU;MX;USA  
730512 --Other, longitudinally welded 12 10 *  EU;USA  
730519 --Other 12 12   USA  
730520 -Casing of a kind used in drilling for oil or gas 12 12   USA  
73053 -Other, welded:       
730531 --Longitudinally welded 12 12   EU;USA  
730539 --Other 12 10 *  USA  
730590 -Other 12 12   USA  
7306 Other tubes, pipes and hollow profiles  (for example, open seam or welded, 
riveted or similarly closed), of iron or steel.       
730610 -Line pipe of a kind used for oil or gas pipelines 12 12   MX;TU;USA  
730620 -Casing and tubing of a kind used in  drilling for oil or gas 12 12   TU;USA  
730630 -Other, welded, of circular cross-section, of iron or non-alloy steel 12 12   EU;MX;TU;USA   WT/ACC/SPEC/GEO/8 
Page 156 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
730630 10 --- With attached fittings, suitable fo r conducting gases or liquids, for use in 
civil aircraft 12 0 *    
730640 -Other, welded, of circular cross-secti on, of stainless steel 12 10 *  MX;TU;USA  
730640 10 --- With attached fittings, suitable fo r conducting gases or liquids, for use in 
civil aircraft 12 0 *    
730650 -Other, welded, of circular cross-secti on, of other alloy steel 12 10 *  TU;USA  
730650 10 --- With attached fittings, suitable fo r conducting gases or liquids, for use in 
civil aircraft 12 0 *    
730660 -Other, welded, of non-circular cross-section 12 10 *  TU;USA  
730660 10 --- With attached fittings, suitable fo r conducting gases or liquids, for use in 
civil aircraft 12 0 *    
730690 -Other 12 12   TU;USA  
7307 Tube or pipe fittings (for ex ample, couplings, elbows, sleeves), of iron or steel.       
73071 -Cast fittings:       
730711 --Of non-malleable cast iron: 12 12   USA  
730719 --Other: 12 12   USA  
73072 -Other, of stainless steel:       
730721 --Flanges 12 12   USA  
730722 --Threaded elbows, bends and sleeves: 12 0 *  USA  
730723 --Butt welding fittings: 12 12   USA  
730729 --Other: 12 12   USA  
73079 -Other:       
730791 --Flanges 12 12   EU;USA  
730792 --Threaded elbows, bends and sleeves: 12 0 *  USA  
730793 --Butt welding fittings: 12 12   USA  
730799 --Other: 12 12   EU;CZ;SK;USA  
7308 Structures (excluding prefabricated buildings of heading No. 94.06) and parts 
of structures (for example, bridges and bridge-sections, lock-gates, towers, 
lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doos and windows and their frames and threholds for doors, 
shutters, balustrades, pillars and columns) , of iron or steel; plates, rods, angles, 
shapes, sections, tubes and the like, prepared for use in structures, of iron or steel.       
730810 -Bridges and bridge-sections 12 12   USA  
730820 -Towers and lattice masts 12 10 *  USA  
730830 -Doors, windows and their frames and thresholds for doors 12 10 *  CZ;SK;USA  
730840 -Equipment for scaffolding, shuttering, propping or pitpropping 12 12   CZ;SK;USA  
730890 -Other 12 12   EU;CZ;SK;USA  
7309 Reservoirs, tanks, vats a nd similar containers for any material (other than 
compressed or liquefied gas), of iron or  steel, of a capacity exceeding 300 l, 
whether or not lined or heat-insulated , but not fitted with mechanical or 
thermal equipment.         WT/ACC/SPEC/GEO/8
 Page 157HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
730900 -Reservoirs, tanks, vats and similar c ontainers for any material (other than 
compressed or liquefied gas), of iron or  steel, of a capacity exceeding 300 l, 
whether or not lined or heat-insulated , but not fitted with mechanical or 
thermal equipment 12 12   EU;TU  
7310 Tanks, casks, drums, cans, boxes and si milar containers, for any material 
(other than compressed or liquefied gas) , of iron or steel, of a capacity not 
exceeding 300 l, whether or not lined or  heat-insulated, but not fitted with 
mechanical or thermal equipment.       
731010 -Of a capacity of 50 l or more 12 12   EU;TU;CZ;SK  
73102 -Of a capacity of less than 50 l:       
731021 --Cans which are to be closed by soldering or crimping: 12 12     
731029 --Other: 12 12     
7311 Containers for compressed or liquefied  gas, of iron or steel.       
731100 -Containers for compressed or liquefied  gas, of iron or steel: 12 12   EU  
7312 Stranded wire, ropes, cables, plaited bands , slings and the like, of iron or steel, 
not electrically insulated.       
731210 -Stranded wire, ropes a nd cables 12 0 *  EU;USA  
731210 10 --- With fittings attached, or made up into articles, for use in civil aircraft 12 0 *    
731290 -Other 12 0 *  USA  
731290 10 --- With fittings attached, or made up into  articles for use in civil aircraft 12 0 *    
7313 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, 
and loosely twisted double wire, of a kind used for fencing, of iron or steel.       
731300 -Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, 
and loosely twisted double wire, of a kind used for fencing, of iron or steel 12 12   USA  
7314 Cloth (including endless ba nds), grill, netting and fenci ng, of iron or steel wire; 
expanded metal of iron or steel.       
73141 -Woven cloth:       
731412 --Endless bands for machinery, of stainless steel 12 12   USA  
731413 --Other endless bands for machinery 12 12   USA  
731414 --Other woven cloth, of stainless steel 12 12   USA  
731419 --Other 12 12   USA  
731420 -Grill, netting and fencing, welded at the intersection, of wire with a maximum 
cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm² 
or more 12 12   USA  
73143 -Other grill, netting and fencing, we lded at the intersection:       
731431 --Plated or coated with zinc 12 12   USA  
731439 --Other 12 12   USA  
73144 -Other cloth, grill, netti ng and fencing:       
731441 --Plated or coated with zinc 12 12   USA  
731442 --Coated with plastics 12 12   USA  
731449 --Other 12 12   USA  
731450 -Expanded metal 12 12   USA   WT/ACC/SPEC/GEO/8 
Page 158 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
7315 Chain and parts thereof, of iron or steel.       
73151 -Articulated link chain and parts thereof:       
731511 --Roller chain: 12 12     
731512 --Other chain 12 12     
731519 --Parts 12 12     
731520 -Skid chain 12 12     
73158 -Other chain:       
731581 --Stud-link 12 12     
731582 --Other, welded link: 12 12     
731589 --Other 12 12     
731590 -Other parts 12 12     
7316 Anchors, grapnels and parts thereof, of iron or steel.       
731600 Anchors, grapnels and parts thereof, of iron or steel. 12 12     
7317 Nails, tacks, drawing pins, corrugated nails, staples (other than those of 
heading No. 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper.       
731700 -Nails, tacks, drawing pins, corrugate d nails, staples (other than those of 
heading No. 83.05) and similar articles, of iron or steel, whether or not with 
heads of other material, but excluding such articles with heads of copper 12 0 *  USA  
7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, 
washers (including spring washers) and similar articles, of iron or steel.       
73181 -Threaded articles:       
731811 --Coach screws 12 12     
731812 --Other wood screws: 12 12     
731813 --Screw hooks and screw rings 12 12     
731814 --Self-tapping screws: 12 12     
731815 --Other screws and bolts, whether or not  with their nuts or washers: 12 12     
731816 --Nuts: 12 12     
731819 --Other 12 12     
73182 -Non-threaded articles:       
731821 --Spring washers and other lock washers 12 12     
731822 --Other washers 12 12     
731823 --Rivets 12 12     
731824 --Cotters and cotter-pins 12 12     
731829 --Other 12 12     
7319 Sewing needles, knitting needles, bodkins , crochet hooks, embroidery stilettos 
and similar articles, for use in the hand, of iron or steel; safety pins and other 
pins of iron or steel, not elsewhere specified or included.       
731910 -Sewing, darning or embroidery needles 12 12     
731920 -Safety pins 12 12     
731930 -Other pins 12 12     
731990 -Other 12 12       WT/ACC/SPEC/GEO/8
 Page 159HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
7320 Springs and leaves for springs, of iron or steel.       
732010 -Leaf-springs and leaves therefor: 12 12     
732020 -Helical springs: 12 12     
732090 -Other: 12 12     
7321 Stoves, ranges, grates, cookers (incl uding those with subsidiary boilers for 
central heating), barbecues, braziers, gas-rings, plate warm ers and similar non-
electric domestic appliances, and parts thereof, of iron or steel.       
73211 -Cooking appliances and plate warmers:       
732111 --For gas fuel or for both ga s and other fuels: 12 12     
732112 --For liquid fuel 12 12     
732113 --For solid fuel 12 12     
73218 -Other appliances:       
732181 --For gas fuel or for both ga s and other fuels: 12 12     
732182 --For liquid fuel: 12 12     
732183 --For solid fuel 12 12     
732190 -Parts 12 12     
7322 Radiators for central heating, not electri cally heated, and parts thereof, of iron 
or steel; air heaters and hot air distri butors (including distributors which can 
also distribute fresh or conditioned air), not electrically heated, incorporating a 
motor-driven fan or blower, and parts thereof, of iron or steel.       
73221 -Radiators and parts thereof:       
732211 --Of cast iron 12 12     
732219 --Other 12 12     
732290 -Other: 12 0 *  USA  
732290 10 -- Air heaters and hot air distributors (excluding parts thereof), for use in civil 
aircraft. 12 0 *    
7323 Table, kitchen or other household article s and parts thereof, of iron or steel; 
iron or steel wool; pot scourers and scour ing or polishing pads, gloves and the 
like, of iron or steel.       
732310 -Iron or steel wool; pot scourers and scouri ng or polishing pads, gloves and the 
like 12 12     
73239 -Other:       
732391 --Of cast iron, not enamelled 12 12     
732392 --Of cast iron, enamelled 12 12     
732393 --Of stainless steel: 12 12     
732394 --Of iron (other than cast iron) or steel, enamelled: 12 12   CZ;SK  
732399 --Other: 12 12   CZ;SK  
7324 Sanitary ware and parts thereof, of iron or steel.       
732410 -Sinks and wash basins, of  stainless steel: 12 0 *  USA  
732410 10 -- For use in civil aircraft. 12 0 *    
73242 -Baths:       
732421 --Of cast iron, whether or not enamelled 12 12   TU   WT/ACC/SPEC/GEO/8 
Page 160 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
732429 --Other 12 12   CZ;SK  
732490 -Other, including parts 12 0 *  CZ;SK;USA  
732490 10 -- Sanitary ware (excluding parts thereo f), for use in civil aircraft. 12 0 *    
7325 Other cast articles of iron or steel.       
732510 -Of non-malleable cast iron: 12 12     
73259 -Other:       
732591 --Grinding balls and similar articles for mills 12 12     
732599 --Other: 12 12     
7326 Other articles of iron or steel.       
73261 -Forged or stamped, but not further worked:       
732611 --Grinding balls and similar articles for mills 12 12     
732619 --Other: 12 12     
732620 -Articles of iron or steel wire: 12 0 *  USA  
732620 10 -- For use in civil aircraft. 12 0 *    
732690 -Other 12 0 *  EU;MX;USA  
7401 Copper mattes; cement copper (pr ecipitated copper).       
740110 -Copper mattes 12 0 *  USA  
740120 -Cement copper (precipitated copper) 12 0 *  USA  
7402 Unrefined copper; coppe r anodes for electrolytic refining.       
740200 -Unrefined copper; copper anodes for electrolytic refining 12 0 *  MX;USA  
7403 Refined copper and copper a lloys, unwrought.       
74031 -Refined copper:       
740311 --Cathodes and sections of cathodes 12 0 *  CAN;USA  
740312 --Wire-bars 12 0 *  USA  
740313 --Billets 12 0 *  USA  
740319 --Other 12 0 *  USA  
74032 -Copper alloys:       
740321 --Copper-zinc base alloys (brass) 12 0 *  USA  
740322 --Copper-tin base alloys (bronze) 12 0 *  USA  
740323 --Copper-nickel base alloys (cupro-nick el) or copper-nickel-zinc base alloys 
(nickel silver) 12 0 *  USA  
740329 --Other copper alloys (other than master  alloys of heading No. 74.05) 12 0 *  USA  
7404 Copper waste and scrap.       
740400 -Copper waste and scrap 12 0 *  USA  
7405 Master alloys of copper.       
740500 -Master alloys of copper 12 0 *  USA  
7406 Copper powders and flakes.       
740610 -Powders of non-lamellar structure 12 0 *  USA  
740620 -Powders of lamellar structure; flakes 12 0 *  USA  
7407 Copper bars, rods and profiles.       
740710 -Of refined coppe r 12 0 *  MX;USA    WT/ACC/SPEC/GEO/8
 Page 161HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
74072 -Of copper alloys:       
740721 --Of copper-zinc base alloys (brass) 12 0 *  MX;USA  
740722 --Of copper-nickel base a lloys (cupro-nickel) or copper-nickel-zinc base alloys 
(nickel silver) 12 0 *  MX;USA  
740729 --Other 12 0 *  MX;USA  
7408 Copper wire.       
74081 -Of refined copper:       
740811 --Of which the maximum cross-sectional dimension exceeds 6 mm 5 5   EU;USA  
740819 --Other 5 5   USA  
74082 -Of copper alloys:       
740821 --Of copper-zinc base alloys (brass) 5 5   USA  
740822 --Of copper-nickel base a lloys (cupro-nickel) or copper-nickel-zinc base alloys 
(nickel silver) 5 5   USA  
740829 --Other 5 5   USA  
7409 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm.       
74091 -Of refined copper:       
740911 --In coils 12 0 *  USA  
740919 --Other 12 0 *  USA  
74092 -Of copper-zinc base alloys (brass):       
740921 --In coils 12 0 *  USA  
740929 --Other 12 0 *  USA  
74093 -Of copper-tin base alloys (bronze):       
740931 --In coils 12 0 *  USA  
740939 --Other 12 0 *  USA  
740940 -Of copper-nickel base alloys (cupro-ni ckel) or copper-nickel-zinc base alloys 
(nickel silver) 12 0 *  USA  
740990 -Of other copper alloys 12 0 *  USA  
7410 Copper foil (whether or not printed or backed with paper, paperboard, plastics 
or similar backing materials) of a thickness (excluding any backing) not 
exceeding 0.15 mm.       
74101 - Not backed :       
741011 -- Of refined copper. 12 0 *  USA  
741012 -- Of copper alloys. 12 0 *  USA  
74102 -Backed:       
741021 -- Of refined copper. 12 0 *  USA  
741022 -- Of copper alloys. 12 0 *  USA  
7411 Copper tubes and pipes.       
741110 - Of refined copper : 12 0 *  USA  
74112 -Of copper alloys:       
741121 -- Of copper-zinc base alloys (brass) : 12 0 *  USA  
741122 -- Of copper-nickel base alloys (cupr o-nickel) or copper-nickel-zinc base 
alloys (nickel silver). 12 0 *  USA   WT/ACC/SPEC/GEO/8 
Page 162 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
741129 -- Other : 12 0 *  USA  
7412 Copper tube or pipe fittings (for exampl e, couplings, elbows, sleeves).       
741210 - Of refined copper. 12 0 *  USA  
741220 - Of copper alloys. 12 0 *  USA  
7413 Stranded wire, cables, plaited bands a nd the like, of copper, not electrically 
insulated.       
741300 -Stranded wire, cables, plaited bands and the like, of copper, not electrically 
insulated 12 0 *  MX;USA  
741300 10 --- With fittings attached, for use in civil aircraft 12 0 *  USA  
7414 Cloth (including endless bands), grill and netting, of copper wire; expanded 
metal of copper.       
741420 - Cloth. 12 0 *  USA  
741490 - Other. 12 0 *  USA  
7415 Nails, tacks, drawing pins, staples (other than those of heading No. 83.05) and 
similar articles, of copper or of iron or steel with heads of copper; screws, 
bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring 
washers) and similar articals, of copper.       
741510 - Nails and tacks, drawing pins, stap les and similar articles. 12 0 *  USA  
74152 -Other articles, not threaded:       
741521 -- Washers (including spring washers). 12 0 *  USA  
741529 -- Other. 12 0 *  USA  
74153 -Other threaded articles:       
741531 -- Screws for wood. 12 0 *  USA  
741532 -- Other screws; bolts and nuts. 12 0 *  USA  
741539 -- Other. 12 0 *  USA  
7416 Copper springs.       
741600 Copper springs. 12 0 *  USA  
7417 Cooking or heating apparatus of a kind used for domestic purposes, non-
electric, and parts thereof, of copper.       
741700 Cooking or heating apparatus of a kind used for domestic purposes, non-
electric, and parts thereof, of copper. 12 0 *  USA  
7418 Table, kitchen or other household artic les and parts thereof, of copper; pot 
scourers and scouring or polishing pads, gloves and the like, of copper; 
sanitary ware and parts thereof, of copper.       
74181 - Table, kitchen or ot her household articles and part s thereof; pot scourers and 
scouring or polishing pads, gloves and the like:       
741811 -- Pot scourers and scouring or polishing pads, gloves and the like. 12 0 *  USA  
741819 -- Other. 12 0 *  USA  
741820 - Sanitary ware and parts thereof. 12 0 *  USA  
7419 Other articles of copper.       
741910 - Chain and parts thereof. 12 0 *  USA  
74199 -Other:         WT/ACC/SPEC/GEO/8
 Page 163HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
741991 -- Cast, moulded, stamped or forged , but not further worked. 12 0 *  USA  
741999 -- Other. 12 0 *  USA  
7501 Nickel mattes, nickel oxide sinters a nd other intermediate products of nickel 
metallurgy.       
750110 -Nickel mattes 12 0 *  CAN;USA  
750120 -Nickel oxide sinters and othe r intermediate products of nickel metallurgy 12 0 *  CAN;USA  
7502 Unwrought nickel.       
750210 -Nickel, not alloyed 12 0 *  CAN;USA  
750220 -Nickel alloys 12 0 *  USA  
7503 Nickel waste and scrap.       
750300 -Nickel waste and scrap 12 0 *  USA  
7504 Nickel powders and flakes.       
750400 -Nickel powders and flakes 12 0 *  USA  
7505 Nickel bars, rods, profiles and wire.       
75051 -Bars, rods and profiles:       
750511 --Of nickel, not alloyed 12 0 *  USA  
750512 --Of nickel alloys 12 0 *  USA  
75052 -Wire:       
750521 --Of nickel, not alloyed 12 0 *  USA  
750522 --Of nickel alloys 12 0 *  USA  
7506 Nickel plates, sheets, strip and foil.       
750610 -Of nickel, not alloyed 12 0 *  USA  
750620 -Of nickel alloys 12 0 *  USA  
7507 Nickel tubes, pipes and t ube or pipe fittings (for example, couplings, elbows, 
sleeves).       
75071 -Tubes and pipes:       
750711 --Of nickel, not alloyed 12 0 *  USA  
750712 --Of nickel alloys 12 0 *  USA  
750720 -Tube or pipe fittings 12 0 *  USA  
7508 Other articles of nickel.       
750810 -Cloth, grill and netting, of nickel wire 12 0 *  USA  
750890 -Other 12 0 *  USA  
7601 Unwrought aluminium.       
760110 -Aluminium, not alloyed 12 0 *  AU;MX;CAN;  
USA  
760120 -Aluminium alloys 12 0 *  AU;MX;CAN;  
USA  
7602 Aluminium waste and scrap.       
760200 -Aluminium waste and scrap 12 0 *  MX;USA  
7603 Aluminium powders and flakes.       
760310 -Powders of non-lamellar structure 12 0 *  USA   WT/ACC/SPEC/GEO/8 
Page 164 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
760320 -Powders of lamellar structure; flakes 12 0 *  USA  
7604 Aluminium bars, rods and profiles.       
760410 -Of aluminium, not alloyed 12 0 *  MX;USA  
76042 -Of aluminium alloys:       
760421 --Hollow profiles 12 0 *  MX;CZ;SK;USA  
760429 --Other 12 0 *  USA  
7605 Aluminium wire.       
76051 -Of aluminium, not alloyed:       
760511 --Of which the maximum cross-sectional dimension exceeds 7 mm 12 0 *  USA  
760519 --Other 12 0 *  USA  
76052 -Of aluminium alloys:       
760521 --Of which the maximum cross-sectional dimension exceeds 7 mm 12 0 *  USA  
760529 --Other 12 0 *  USA  
7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm.        
76061 -Rectangular (including square):       
760611 --Of aluminium, not alloyed 5 5   EU;MX;USA  
760612 --Of aluminium alloys 5 5   AU;USA  
76069 -Other:       
760691 --Of aluminium, not alloyed 5 5   AU;USA  
760692 --Of aluminium alloys 5 5   USA  
7607 Aluminium foil (whether or not printe d or backed with paper, paperboard, 
plastics or similar backing materials) of  a thickness (excluding any backing) 
not exceeding 0.2 mm.       
76071 -Not backed:       
760711 -- Rolled but not further worked : 12 0 *  MX;USA  
760719 --Other 12 0 *  USA  
760720 - Backed : 12 0 *  USA  
7608 Aluminium tubes and pipes.       
760810 -Of aluminium, not alloyed 12 0 *  MX;USA  
760810 10 --- With attached fittings, sutable fo r conducting gasses or liquids, for use in 
civil aircraft. 12 0 *    
760820 -Of aluminium alloys 12 0 *  USA  
760820 10 --- With attached fittings, sutable fo r conducting gasses or liquids, for use in 
civil aircraft. 12 0 *    
7609 Aluminium tube or pipe fittings (for exam ple, couplings, elbows, sleeves).       
760900 -Aluminium tube or pipe fittings (for ex ample, couplings, elbows, sleeves) 12 0 *  USA  
7610 Aluminium structures (excluding pref abricated buildings of heading No. 
94.06) and parts of structures (for example, bridges a nd bridge-sections, 
towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balust rades, pillars and columns); aluminium 
plates, rods, profiles, tubes and the like, prepared for use in structures.       
761010 -Doors, windows and their frames and thresholds for doors 12 0 *  USA    WT/ACC/SPEC/GEO/8
 Page 165HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
761090 -Other 12 0 *  USA  
7611 Aluminium reservoirs, tanks, vats and similar containers, for any material 
(other than compressed or liquefied  gas), of a capacity exceeding 300 l, 
whether or not lined or heat-insulated , but not fitted with mechanical or 
thermal equipment.       
761100 -Aluminium reservoirs, tanks, vats a nd similar containers, for any material 
(other than compressed or liquefied  gas), of a capacity exceeding 300 l, 
whether or not lined or heat-insulated , but not fitted with mechanical or 
thermal equipment 12 0 *  USA  
7612 Aluminium casks, drums, cans, boxes a nd similar containers (including rigid 
or collapsible tubular containers), for any material (other than compressed or 
liquefied gas), of a capacity not exceeding 300 l, whether or not lined or heat-
insulated, but not fitted with me chanical or thermal equipment.       
761210 -Collapsible tubular containers 12 0 *  USA  
761290 -Other 12 0 *  USA  
7613 Aluminium containers for compressed or liquefied gas.       
761300 -Aluminium containers for compre ssed or liquefied gas 12 0 *  USA  
7614 Stranded wire, cables, plaited bands and the like, of aluminium, not electrically 
insulated.       
761410 -With steel core 12 0 *  USA  
761490 -Other 12 0 *  USA  
7615 Table, kitchen or other household article s and parts thereof, of aluminium; pot 
scourers and scouring or polishing pads, gloves and the like, of aluminium; 
sanitary ware and parts thereof, of aluminium.       
76151 -Table, kitchen or other household artic les and parts thereof; pot scourers and 
scouring or polishing pads, gloves and the like:       
761511 --Pot scourers and scouring or polishi ng pads, gloves and the like 12 0 *  USA  
761519 --Other 12 0 *  USA  
761520 -Sanitary ware and parts thereof 12 0 *  USA  
7616 Other articles of aluminium.       
761610 -Nails, tacks, staples (other than those of heading No. 83.05), screws, bolts, 
nuts, screw hooks, rivets, cotters, cotte r-pins, washers and similar articles 12 0 *  USA  
76169 -Other:     AU  
761691 --Cloth, grill, netting and fencing, of aluminium wire 12 0 *  USA  
761699 --Other 12 0 *  EU;USA  
7801 Unwrought lead.       
780110 -Refined lead 12 5 *  USA;CAN  
78019 -Other:       
780191 --Containing by weight antimony as th e principal other element 12 5 *  USA  
780199 --Other 12 5 *  CAN;USA  
7802 Lead waste and scrap.       
780200 -Lead waste and scrap 12 5 *  USA   WT/ACC/SPEC/GEO/8 
Page 166 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
7803 Lead bars, rods, profiles and wire.       
780300 -Lead bars, rods, profiles and wire 12 5 *  USA  
7804 Lead plates, sheets, strip and foil; lead powders and flakes.       
78041 -Plates, sheets, strip and foil:       
780411 --Sheets, strip and foil of a thickness (excluding any backing) not exceeding 
0.2 mm 12 5 *  USA  
780419 --Other 12 5 *  USA  
780420 -Powders and flakes 12 5 *  USA  
7805 Lead tubes, pipes and t ube or pipe fittings (for example, couplings, elbows, 
sleeves).       
780500 Lead tubes, pipes and t ube or pipe fittings (for example, couplings, elbows, 
sleeves). 12 5 *  USA  
7806 Other articles of lead.       
780600 Other articles of lead. 12 5 *  USA  
7901 Unwrought zinc.       
79011 -Zinc, not alloyed:       
790111 --Containing by weight 99.99 % or more of zinc 12 5 *  CAN;USA  
790112 --Containing by weight less than 99.99 % of zinc 12 5 *  CAN;USA  
790120 -Zinc alloys 12 5 *  USA  
7902 Zinc waste and scrap.       
790200 -Zinc waste and scrap 12 5 *  USA  
7903 Zinc dust, powders and flakes.       
790310 -Zinc dust 12 5 *  USA  
790390 -Other 12 5 *  USA  
7904 Zinc bars, rods, profiles and wire.       
790400 -Zinc bars, rods, profiles and wire 12 5 *  USA  
7905 Zinc plates, sheets, strip and foil.       
790500 Zinc plates, sheets, strip and foil. 12 5 *  USA  
7906 Zinc tubes, pipes and t ube or pipe fittings (for example, couplings, elbows, 
sleeves).       
790600 Zinc tubes, pipes and t ube or pipe fittings (for example, couplings, elbows, 
sleeves). 12 5 *  USA  
7907 Other articles of zinc.       
790700 Other articles of zinc. 12 5 *  USA  
8001 Unwrought tin.       
800110 -Tin, not alloyed 12 5 *  USA  
800120 -Tin alloys 12 5 *  USA  
8002 Tin waste and scrap.       
800200 -Tin waste and scrap 12 5 *  USA  
8003 Tin bars, rods, profiles and wire.       
800300 -Tin bars, rods, profiles and wire 12 5 *  USA  
8004 Tin plates, sheets and strip, of a thickness exceeding 0.2 mm.         WT/ACC/SPEC/GEO/8
 Page 167HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
800400 Tin plates, sheets and strip, of a thickness exceeding 0,2 mm. 12 5 *  USA  
8005 Tin foil (whether or not printed or back ed with paper, paperboard, plastics or 
similar backing materials), of a th ickness (excluding any backing) not 
exceeding 0.2 mm; tin powders and flakes.       
800500 -Tin foil (whether or not printed or b acked with paper, paperboard, plastics or 
similar backing materials), of a th ickness (excluding any backing) not 
exceeding 0.2 mm; tin powders and flakes 12 5 *  USA  
8006 Tin tubes, pipes and tube  or pipe fittings (for example, couplings, elbows, 
sleeves).       
800600 Tin tubes, pipes and tu be or pipe fittings (for example, couplings, elbows, 
sleeves). 12 5 *  USA  
8007 Other articles of tin.       
800700 Other articles of tin. 12 5 *  USA  
8101 Tungsten (wolfram) and articles thereof,  including waste and scrap.       
810110 -Powders 12 5 *  USA  
81019 -Other:       
810191 --Unwrought tungsten, including bars a nd rods obtained simply by sintering; 
waste and scrap 12 5 *  USA  
810192 --Bars and rods, other than those obtaine d simply by sintering, profiles, plates, 
sheets, strip and foil 12 5 *  USA  
810193 --Wire 12 5 *  USA  
810199 --Other 12 5 *  USA  
8102 Molybdenum and articles thereof, in cluding waste and scrap.       
810210 -Powders 12 5 *  USA  
81029 -Other:       
810291 --Unwrought molybdenum, including bars and rods obtained simply by 
sintering; waste and scrap 12 5 *  USA  
810292 --Bars and rods, other than those obtaine d simply by sintering, profiles, plates, 
sheets, strip and foil 12 5 *  USA  
810293 --Wire 12 5 *  USA  
810299 --Other 12 5 *  USA  
8103 Tantalum and articles thereof, in cluding waste and scrap.       
810310 -Unwrought tantalum, including bars a nd rods obtained simply by sintering; 
waste and scrap; powders 12 5 *  USA  
810390 -Other 12 5 *  USA  
8104 Magnesium and articles thereof, in cluding waste and scrap.       
81041 -Unwrought magnesium:       
810411 --Containing at least 99.8 % by we ight of magnesium 12 5 *  USA  
810419 --Other 12 5 *  USA  
810420 -Waste and scrap 12 5 *  USA  
810430 -Raspings, turnings and granules, graded  according to size; powders 12 5 *  USA  
810490 -Other 12 5 *  EU;USA   WT/ACC/SPEC/GEO/8 
Page 168 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
8105 Cobalt mattes and other intermediate pr oducts of cobalt metallurgy; cobalt and 
articles thereof, including waste and scrap.       
810510 -Cobalt mattes and other intermedia te products of cobalt metallurgy; 
unwrought cobalt; waste and scrap; powders 12 5 *  CAN;USA  
810590 -Other 12 5 *  USA  
8106 Bismuth and articles thereof, incl uding waste and scrap.       
810600 -Bismuth and articles thereof, including waste and scrap 12 5 *  USA  
8107 Cadmium and articles thereof, including waste and scrap.       
810710 -Unwrought cadmium; waste and scrap; powders 12 5 *  USA  
810790 -Other 12 5 *  USA  
8108 Titanium and articles thereof, in cluding waste and scrap.       
810810 -Unwrought titanium; waste and scrap; powders 12 5 *  USA  
810890 -Other 12 5 *  USA  
810890 10 --- Tubers and pipes, with attached  fittings, sutable for conducting gasses or 
liquids, for use in civil aircraft 12 0 *  USA  
8109 Zirconium and articles thereof, in cluding waste and scrap.       
810910 -Unwrought zirconium; waste a nd scrap; powders 12 5 *  USA  
810990 -Other 12 5 *  USA  
8110 Antimony and articles thereof, in cluding waste and scrap.       
811000 -Antimony and articles thereof, including waste and scrap 12 5 *  USA  
8111 Manganese and articles thereof, in cluding waste and scrap.       
811100 -Manganese and articles thereof, including waste and scrap 12 5 *  USA  
8112 Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, 
niobium (columbium), rhenium and thallium, and articles of these metals, 
including waste and scrap.       
81121 -Beryllium:       
811211 --Unwrought; waste and scra p; powders 12 5 *  USA  
811219 --Other 12 5 *  USA  
811220 -Chromium 12 5 *  USA  
811230 -Germanium 12 5 *  USA  
811240 -Vanadium 12 5 *  USA  
81129 -Other:       
811291 --Unwrought; waste and scra p; powders 12 5 *  USA  
811299 --Other 12 5 *  USA  
8113 Cermets and articles thereof, incl uding waste and scrap.       
811300 -Cermets and articles thereof, in cluding waste and scrap 12 5 *  USA  
8201 Hand tools, the following : spades, shove ls, mattocks, picks, hoes, forks and 
rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any 
kind; scythes, sickles, hay knives, hedge  shears, timber wedges and other tools 
of a kind used in  agriculture, horticulture or forestry.       
820110 -Spades and shovels 12 5 *    
820120 -Forks 12 5 *      WT/ACC/SPEC/GEO/8
 Page 169HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
820130 -Mattocks, picks, hoes and rakes 12 5 *    
820140 -Axes, bill hooks and similar hewing tools 12 5 *    
820150 -Secateurs and similar one-handed pruners and shears (including poultry 
shears) 12 5 *    
820160 -Hedge shears, two-handed pruning shear s and similar two-handed shears 12 5 *    
820190 -Other hand tools of a kind used in agriculture, horticulture or forestry 12 5 *    
8202 Hand saws; blades for saws of all kind s (including slitting, slotting or toothless 
saw blades).       
820210 - Hand saws. 12 5 *    
820220 - Band saw blades. 12 5 *    
82023 -Circular saw blades (including slitti ng or slotting saw blades):       
820231 -- With working part of steel. 12 5 *    
820239 -- Other, including parts. 12 5 *    
820240 - Chain saw blades. 12 5 *    
82029 -Other saw blades:       
820291 -- Straight saw blades, for working metal. 12 5 *    
820299 --Other 12 5 *  
8203 Files, rasps, pliers (including cuttin g pliers), pincers, tweezers, metal cutting 
shears, pipe-cutters, bolt croppers, perf orating punches and si milar hand tools.       
820310 -Files, rasps and similar tools 12 5 *    
820320 -Pliers (including cutting pliers), pincer s, tweezers and similar tools 12 5 *    
820330 -Metal cutting shears and similar tools 12 5 *    
820340 -Pipe-cutters, bolt croppers, perforati ng punches and similar tools 12 5 *    
8204 Hand-operated spanners and wrenches (including torque meter wrenches but 
not including tap wrenches); interchangeab le spanner sockets, with or without 
handles.       
82041 -Hand-operated spanners and wrenches:       
820411 -- Non-adjustable. 12 5 *    
820412 -- Adjustable. 12 5 *    
820420 - Interchangeable spanner sockets, with or without handles. 12 5 *    
8205 Hand tools (including glaziers' diamonds),  not elsewhere specified or included; 
blow lamps; vices, clamps and the like, other than accessories for and parts of, 
machine tools; anvils; portable forges; hand or pedal-operated grinding wheels 
with frameworks       
820510 - Drilling, threading or  tapping tools. 12 5 *    
820520 - Hammers and sledge hammers. 12 5 *    
820530 - Planes, chisels, gouges and similar cutting tools for working wood. 12 5 *    
820540 - Screwdrivers. 12 5 *    
82055 -Other hand tools (including glaziers' diamonds):       
820551 -- Household tools. 12 5 *    
820559 -- Other : 12 5 *    
820560 - Blow lamps. 12 5 *     WT/ACC/SPEC/GEO/8 
Page 170 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
820570 - Vices, clamps and the like. 12 5 *    
820580 - Anvils; portable forges; hand or  pedal-operated grinding wheels with 
frameworks. 12 5 *    
820590 - Sets of articles of two or more of the foregoing subheadings. 12 5 *    
8206 Tools of two or more of the headings Nos. 82.02 to 82.05, put up in sets for 
retail sale.       
820600 Tools of two or more of heading Nos 8202 to 8205, put up in sets for retail 
sale. 12 5 *    
8207 Interchangeable tools for hand tools, whether or not power-operated, or for 
machine-tools (for example, for pr essing, stamping, punching, tapping, 
threading, drilling, boring,  broaching, milling, turn ing or screw driving), 
including dies for drawing or extruding metal, and ro ck drilling or earth boring 
tools.        
82071 -Rock drilling or earth boring tools:       
820713 -- With working part of cermets. 12 5 *    
820719 -- Other, including parts : 12 5 *    
820720 - Dies for drawing or extruding metal : 12 5 *    
820730 - Tools for pressing, stam ping or punching : 12 5 *    
820740 -Tools for tapping or threading 12 5 *  
820750 - Tools for drilling, other than  for rock drilling : 12 5 *    
820760 - Tools for boring or broaching : 12 5 *    
820770 - Tools for milling : 12 5 *    
820780 -Tools for turning 12 5 *    
820790 - Other interchangeable tools : 12 5 *    
8208 Knives and cutting blades, for machines or  for mechanical appliances.       
820810 - For metal working. 12 5 *    
820820 - For wood working. 12 5 *    
820830 - For kitchen appliances or for machines used by the food industry : 12 5 *    
820840 - For agricultural, horticultural or forestry machines. 12 5 *    
820890 - Other. 12 5 *    
8209 Plates, sticks, tips and the like for tools, unmounted, of cermets.       
820900 Plates, sticks, tips and the like for tools, unmounted, of cermets. 12 5 *    
8210 Hand-operated mechanical appliances, weighing 10 kg or less, used in the 
preparation, conditioning or serving of food or drink.       
821000 -Hand-operated mechanical appliances , weighing 10 kg or less, used in the 
preparation, conditioning or serving of food or drink 12 5 *    
8211 Knives with cutting blades, serrated or  not (including pruni ng knives), other 
than knives of heading No. 82.08, and blades therefor.       
821110 -Sets of assorted articles 12 5 *    
82119 -Other:       
821191 --Table knives having fixed blades 12 5 *    
821192 --Other knives having fixed blades 12 5 *      WT/ACC/SPEC/GEO/8
 Page 171HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
821193 --Knives having other than  fixed blades 12 5 *    
821194 --Blades 12 5 *    
821195 --Handles of base metal 12 5 *    
8212 Razors and razor blades (including razor blade blanks in strips).       
821210 -Razors 12 5 *    
821220 -Safety razor blades, including razor blade blanks in strips 12 5 *    
821290 -Other parts 12 5 *    
8213 Scissors, tailors' shears and similar shears, and blades therefor.       
821300 -Scissors, tailors' shears and similar shears, and blades therefor 12 5 *    
8214 Other articles of cutlery (for exampl e, hair clippers, butchers' or kitchen 
cleavers, choppers and mincing knives, paper knives); manicure or pedicure 
sets and instruments (including nail files).       
821410 -Paper knives, letter openers, erasing knives, pencil sharpeners and blades 
therefor 12 5 *    
821420 -Manicure or pedicure sets and instru ments (including nail files) 12 5 *  CZ;SK  
821490 -Other 12 5 *    
8215 Spoons, forks, ladles, skimmers, cake-serv ers, fish-knives, butter-knives, sugar 
tongs and similar kitc hen or tableware.       
821510 -Sets of assorted articles containing at  least one article plated with precious 
metal 12 5 *  CZ;SK  
821520 -Other sets of assorted articles 12 5 *  CZ;SK  
82159 -Other:       
821591 --Plated with precious metal 12 5 *    
821599 --Other 12 5 *    
8301 Padlocks and locks (key, combination or electrically operated), of base metal; 
clasps and frames with clasps, incorpora ting locks, of base metal; keys for any 
of the foregoing articles, of base metal.       
830110 -Padlocks 12 12     
830120 -Locks of a kind used for motor vehicles 12 12     
830130 -Locks of a kind used for furniture 12 12     
830140 -Other locks 12 12     
830150 -Clasps and frames with clasps, incorporating locks 12 12     
830160 -Parts 12 12     
830170 -Keys presented separately 12 12     
8302 Base metal mountings, fittings and simila r articles suitable for furniture, doors, 
staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the 
like; base metal hat-racks,  hat-pegs, brackets and simi lar fixtures; castors with 
mountings       
830210 -Hinges 12 0 *  USA  
830210 10 --- For use in civil aircraft 12 0 *    
830220 -Castors 12 0 *  USA  
830220 10 --- For use in civil aircraft 12 0 *     WT/ACC/SPEC/GEO/8 
Page 172 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
830230 -Other mountings, fittings and similar artic les suitable for motor vehicles 12 12     
83024 -Other mountings, fittings a nd similar articles:       
830241 --Suitable for buildings 12 12   EU  
830242 --Other, suitable for furniture 12 0 *  USA  
830242 10 --- For use in civil aircraft 12 0 *    
830249 --Other 12 0 *  EU;USA  
830249 10 --- For use in civil aircraft 12 0 *    
830250 -Hat-racks, hat-pegs, brackets and similar fixtures 12 12     
830260 -Automatic door closers 12 0 *  USA  
830260 10 --- For use in civil aircraft 12 0 *    
8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers 
for strong-rooms, cash or deed boxes and the like, of base metal.       
830300 -Armoured or reinforced safes, strong-boxes and doors and safe deposit 
lockers for strong-rooms, cash or deed boxes and the like, of base metal 12 12     
8304 Filing cabinets, card-index cabinets, pape r trays, paper rests, pen trays, office-
stamp stands and similar office or desk equipment, of base metal, other than 
office furniture of heading No. 94.03.       
830400 -Filing cabinets, card-index cabinets, pape r trays, paper rests,  pen trays, office-
stamp stands and similar office or desk equipment, of base metal, other than 
office furniture of heading No. 94.03 12 12   EU  
8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, 
indexing tags and similar office articles, of base metal; staples in strips (for 
example, for offices, upholstery, packaging), of base metal.       
830510 -Fittings for loose-leaf binders or files 12 12     
830520 -Staples in strips 12 12     
830590 -Other, including parts 12 12   EU  
8306 Bells, gongs and the like, non-electric, of base metal; st atuettes and other 
ornaments, of base metal; photograph, pict ure or similar frames, of base metal; 
mirrors of base metal.       
830610 -Bells, gongs and the like 12 12     
83062 -Statuettes and other ornaments:       
830621 --Plated with precious metal 12 12     
830629 --Other 12 12     
830630 -Photograph, picture or similar frames; mirrors 12 12     
8307 Flexible tubing of base metal, with or without fittings.       
830710 -Of iron or steel 12 0 *  USA  
830710 10 --- With fittings attached, for use in civil aircraft 12 0 *    
830790 -Of other base metal 12 0 *  USA  
830790 10 --- With fittings attached, for use in civil aircraft 12 0 *      WT/ACC/SPEC/GEO/8
 Page 173HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
8308 Clasps, frames with clasps, buckles, buc kle-clasps, hooks, eyes, eyelets and the 
like, of base metal, of a kind used for clothing, footw ear, awnings, handbags, 
travel goods or other made up articles; t ubular or bifurcated rivets, of base 
metal; beads and spangles, of base metal.       
830810 -Hooks, eyes and eyelets 12 12     
830820 -Tubular or bifurcated rivets 12 12     
830890 -Other, including parts 12 12     
8309 Stoppers, caps and lids (including crown corks, screw caps and pouring 
stoppers), capsules for bottles, thread ed bungs, bung covers, seals and other 
packing accessories, of base metal.       
830910 -Crown corks 12 12     
830990 -Other 12 12     
8310 Sign-plates, name-plates, address-plates  and similar plates, numbers, letters 
and other symbols, of base metal, excluding those of heading No. 94.05.       
831000 -Sign-plates, name-plates, address-plat es and similar plates, numbers, letters 
and other symbols, of base metal,  excluding those of heading No. 94.05 12 12   CZ;SK  
8311 Wire, rods, tubes, plates, electrodes a nd similar products, of base metal or of 
metal carbides, coated or cored with flux  material, of a kind used for soldering, 
brazing, welding or deposition of metal or of metal carbides; wire and rods, of 
agglomerated base metal powde r, used for metal spraying.       
831110 -Coated electrodes of base metal,  for electric arc-welding 12 12     
831120 -Cored wire of base metal, for electric arc-welding 12 12     
831130 -Coated rods and cored wire, of base metal, for soldering, brazing or welding 
by flame 12 12     
831190 -Other, including parts 12 12     
8401 Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear 
reactors; machinery and apparatus for isotopic separation.       
840110 -Nuclear reactors 5 5   JP  
840120 -Machinery and apparatus for isotopic separation, and parts thereof 5 5   JP  
840130 -Fuel elements (cartridges), non-irradiated 5 5   JP  
840140 -Parts of nuclear reactors 5 5   JP  
8402 Steam or other vapour generating boilers (other than central heating hot water 
boilers capable also of producing low pressure steam); super-heated water 
boilers.       
84021 -Steam or other vapour generating boilers:       
840211 --Watertube boilers with a steam pro duction exceeding 45 t per hour 5 5   JP;CAN  
840212 --Watertube boilers with a steam produc tion not exceeding 45 t per hour 5 5   JP  
840219 --Other vapour generating boilers, including hybrid boilers 5 5   EU;JP  
840220 -Super-heated water boilers 5 5   JP  
840290 -Parts 5 5   JP;CAN  
8403 Central heating boilers other than those of heading No. 84.02.       
840310 -Boilers 5 5   EU;JP;CZ;SK   WT/ACC/SPEC/GEO/8 
Page 174 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
840390 -Parts 5 5   JP;CZ;SK  
8404 Auxiliary plant for use with boilers  of heading No. 84.02 or 84.03 (for 
example, economisers, super-heaters, soot removers, gas recoverers); 
condensers for steam or other vapour power units.       
840410 - Auxiliary plant for use with boilers of heading No 8402 or 8403. 5 5   JP  
840420 - Condensers for steam or othe r vapour power units. 5 5   JP  
840490 - Parts. 5 5   JP  
8405 Producer gas or water gas generators, w ith or without their purifiers; acetylene 
gas generators and similar water process gas generators, with or without their 
purifiers.       
840510 -Producer gas or water ga s generators, with or without their purifiers; acetylene 
gas generators and similar water process gas generators, with or without their 
purifiers 5 5   JP  
840590 -Parts 5 5   JP;CZ;SK  
8406 Steam turbines and other vapour turbines.       
840610 -Turbines for marine propulsion 5 5   JP  
84068 -Other turbines:       
840681 --Of an output exceeding 40 MW 5 5   JP  
840682 --Of an output not exceeding 40 MW 5 5   JP  
840690 -Parts 5 5   JP  
8407 Spark-ignition recipro cating or rotary internal combustion piston engines.       
840710 -Aircraft engines 5 0 *  JP;USA  
840710 10 --- For use in civil aircraft 5 0 *    
84072 -Marine propulsion engines:       
840721 --Outboard motors 5 5   JP  
840729 --Other 5 5   JP  
84073 -Reciprocating piston engines of a kind used for the propulsion of vehicles of 
Chapter 87:       
840731 --Of a cylinder capacity not exceeding 50 cc 5 5   JP  
840732 --Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc 5 5   JP  
840733 --Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc 5 5   JP  
840734 -- Of a cylinder capacity exceeding 1 000 cm3 : 5 5   JP  
840790 -Other engines 5 5   JP  
8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel 
engines).       
840810 - Marine propulsion engines : 5 0 *  JP  
840820 - Engines of a kind used for the propulsi on of vehicles of Chapter 87 : 5 0 *  JP  
840890 -Other engines 5 0 *  EU;JP;USA  
840890 10 --- For use in civil aircraft 5 0 *    
8409 Parts suitable for use solely or principally with the engines of heading No. 
84.07 or 84.08.       
840910 -For aircraft engi nes: 5 0 *  JP;USA    WT/ACC/SPEC/GEO/8
 Page 175HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
840910 10 --- For engines for use in civil aircraft 5 0 *    
84099 -Other:       
840991 -- Suitable for use solely or principally  with spark-ignition internal combustion 
piston engines. 5 5   JP  
840999 -- Other. 5 5   JP  
8410 Hydraulic turbines, water wheels, and regulators therefor.       
84101 -Hydraulic turbines and water wheels:       
841011 --Of a power not exceeding 1,000 kW 5 5   JP  
841012 --Of a power exceeding 1,000 kW but not exceeding 10,000 kW 5 5   JP  
841013 --Of a power exceeding 10,000 kW 5 5   JP  
841090 -Parts, including regulators 5 5   JP  
8411 Turbo-jets, turbo-propellers and other gas turbines.       
84111 -Turbo-jets:       
841111 --Of a thrust not exceeding 25 kN 5 0 *  JP;USA  
841111 10 --- For use in civil aircraft 5 0 *    
841112 --Of a thrust exceeding 25 kN 5 0 *  JP;USA  
 --- For use in civil aircraft       
841112 11 ---- Of a thrust exceeding 25 KN but not exceeding 44 KN 5 0 *    
841112 13 ---- Of a thrust exceeding 44 KN but not exceeding 132 KN 5 0 *    
841112 19 ---- Of a thrust exceeding 132 KN . 5 0 *    
84112 -Turbo-propellers:       
841121 --Of a power not exceeding 1,100 kW 5 0 *  JP;CAN;USA  
841121 10 --- For use in civil aircraft 5 0 *    
841122 --Of a power exceeding 1,100 kW 5 0 *  JP;CAN;USA  
 --- For use in civil aircraft       
841122 11 ---- Of a power exceeding 1 100 KW but not exceeding 3 730 KW 5 0 *    
841122 19 ---- Of a power exceeding 3 730 KW 5 0 *    
84118 -Other gas turbines:       
841181 --Of a power not exceeding 5,000 kW 5 0 *  JP;USA  
841181 10 --- For use in civil aircraft 5 0 *    
841182 --Of a power exceeding 5,000 kW 5 0 *  JP;USA  
841182 10 --- For use in civil aircraft 5 0 *    
84119 -Parts:       
841191 --Of turbo-jets or turbo-propellers 5 0 *  JP;CAN;USA  
841191 10 --- For use in civil aircraft 5 0 *    
841199 --Other 5 0 *  EU;JP;USA  
841199 10 --- Of gas turbines, for use in civil aircraft 5 0 *    
8412 Other engines and motors.       
841210 -Reaction engines other than turbo-jets 5 0 *  JP;USA  
841210 10 --- For use in civil aircraft 5 0 *    
84122 -Hydraulic power engines and motors:        WT/ACC/SPEC/GEO/8 
Page 176 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
841221 --Linear acting (cylinders) 5 0 *  JP;USA  
841221 10 --- For use in civil aircraft 5 0 *    
841229 --Other 5 0 *  JP;USA  
841229 10 --- For use in civil aircraft 5 0 *    
84123 -Pneumatic power engines and motors:       
841231 --Linear acting (cylinders) 5 0 *  JP;USA  
841231 10 --- For use in civil aircraft 5 0 *    
841239 --Other 5 0 *  JP;USA  
841239 10 --- For use in civil aircraft 5 0 *    
841280 -Other 5 0 *  JP;USA  
841280 91 --- For use in civil aircraft 5 0 *    
841290 -Parts 5 5   JP;USA  
841290 10 --- For use in civil aircraft 5 0 *    
8413 Pumps for liquids, whether or not f itted with a measuring device; liquid 
elevators.       
84131 -Pumps fitted or designed to be fitte d with a measuring device:       
841311 --Pumps for dispensing fuel or lubricants , of the type used in filling-stations or 
in garages 5 5   JP  
841319 --Other: 5 0 *  EU;JP;USA  
841319 10 --- For use in civil aircraft 5 0 *    
841320 -Hand pumps, other than those of subh eading No. 8413.11 or 8413.19 5 0 *  JP;USA  
841320 10 --- For use in civil aircraft 5 0 *    
841330 -Fuel, lubricating or cooling medi um pumps for internal combustion piston 
engines 5 0 *  JP;USA  
841330 10 --- For use in civil aircraft 5 0 *    
841340 - Concrete pumps. 5 0 *  JP  
841350 -Other reciprocating positive disp lacement pumps 5 0 *  JP;USA  
841350 10 --- For use in civil aircraft 5 0 *    
841360 -Other rotary positive displacement pumps 5 0 *  JP;USA  
841360 10 --- For use in civil aircraft 5 0 *    
841370 -Other centrifugal pumps: 5 0 *  JP;USA  
841370 10 --- For use in civil aircraft 5 0 *    
84138 -Other pumps; liquid elevators:       
841381 --Pumps: 5 0 *  JP;USA  
841381 10 --- For use in civil aircraft 5 0 *    
841382 -- Liquid elevators. 5 5   JP;USA  
84139 -Parts:       
841391 --Of pumps: 5 0 *  EU;JP;USA  
841391 10 --- For use in civil aircraft 5 0 *    
841392 -- Of liquid elevators. 5 5   JP    WT/ACC/SPEC/GEO/8
 Page 177HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
8414 Air or vacuum pumps, air or other ga s compressors and fans; ventilating or 
recycling hoods incorpora ting a fan, whether or not fitted with filters.       
841410 -Vacuum pumps 5 0 *  JP;USA  
841410 10 --- For use in civil aircraft 5 0 *    
841420 -Hand- or foot-operated air pumps 5 0 *  JP;USA  
841420 10 --- For use in civil aircraft 5 0 *    
841430 -Compressors of a kind used in refrigerating equipment 5 0 *  EU;JP;USA  
841430 10 --- For use in civil aircraft 5 0 *    
841440 - Air compressors mounted on a whee led chassis for towing : 5 5   JP  
84145 -Fans:       
841451 --Table, floor, wall, window, ceiling or r oof fans, with a self-contained electric 
motor of an output not exceeding 125 W 5 0 *  JP;USA  
841451 10 --- For use in civil aircraft 5 0 *    
841459 --Other: 5 0 *  JP;USA  
841459 10 --- For use in civil aircraft 5 0 *    
841460 - Hoods having a maximum horizontal si de not exceeding 120 cm. 5 0 *  JP;USA  
841480 - Other : 5 0 *  JP;CZ;SK;USA  
841480 10 --- For use in civil aircraft 5 0 *    
841490 -Parts: 5 0 *  JP;USA  
841490 10 --- For use in civil aircraft 5 0 *    
8415 Air conditioning machines, comprising a motor-driven fan and elements for 
changing the temperature and humidity, including those machines in which the 
humidity cannot be separately regulated.       
841510 -Window or wall types, self-contained 5 5   JP  
841520 -Of a kind used for persons, in motor vehicles 5 5   JP  
84158 -Other:       
841581 --Incorporating a re frigerating unit and a valve for reversal of the cooling/heat 
cycle 5 0 *  JP;USA  
841581 10 --- For use in civil aircraft 5 0 *    
841582 --Other, incorporating a refrigerating unit 5 0 *  JP;USA  
841582 10 --- For use in civil aircraft 5 0 *    
841583 --Not incorporating a refrigerating unit 5 0 *  JP;USA  
841583 10 --- For use in civil aircraft 5 0 *    
841590 -Parts 5 0 *  JP;CZ;SK;USA  
841590 10 -- Of air conditioning machines of subheading 8415 81, 8415 82 or 8415 83, 
for use in civil aircraft. 5 0 *    
8416 Furnace burners for liquid fuel, for pulveris ed solid fuel or for gas; mechanical 
stokers, including their mechanical gr ates, mechanical ash dischargers and 
similar appliances.       
841610 -Furnace burners for liquid fuel 5 5   JP  
841620 -Other furnace burners, including comb ination burners 5 5   JP;CZ;SK   WT/ACC/SPEC/GEO/8 
Page 178 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
841630 -Mechanical stokers, including thei r mechanical grates, mechanical ash 
dischargers and similar appliances 5 5   JP  
841690 - Parts. 5 5   JP  
8417 Industrial or laboratory furnaces and ovens, including incinerators, non-
electric.       
841710 - Furnaces and ovens for the roasting, melting or other heat-treatment of ores, 
pyrites or of metals. 5 5   JP  
841720 - Bakery ovens, including biscuit ovens : 5 5   JP  
841780 - Other : 5 5   JP  
841790 - Parts. 5 5   JP  
8418 Refrigerators, freezers and other refrig erating or freezing equipment, electric 
or other; heat pumps other than ai r conditioning machines of heading No. 
84.15.       
841810 -Combined refrigerator-freezers, fitted with  separate external doors 5 0 *  JP;MX;USA  
841810 10 --- For use in civil aircraft 5 0 *    
84182 -Refrigerators, household type:       
841821 --Compression-type 5 5   JP;MX  
841822 --Absorption-type, electrical 5 5   JP;MX  
841829 --Other 5 5   JP;MX  
841830 -Freezers of the chest type, not ex ceeding 800 l capacity 5 0 *  JP;MX;USA  
841830 10 --- For use in civil aircraft 5 0 *    
841840 -Freezers of the upright type, not exceeding 900 l capacity 5 0 *  JP;MX;CZ;SK; 
USA  
841840 10 --- For use in civil aircraft 5 0 *    
841850 -Other refrigerating or  freezing chests, cabinets, di splay counters, show-cases 
and similar refrigerating or freezing furniture 5 5   EU;JP;MX  
84186 -Other refrigeratin g or freezing equipment; heat pumps:       
841861 --Compression type units whose condensers  are heat exchangers 5 0 *  JP;MX;USA  
841861 10 --- For use in civil aircraft 5 0 *    
841869 --Other 5 0 *  JP;MX;USA  
841869 10 --- For use in civil aircraft 5 0 *    
84189 -Parts:       
841891 --Furniture designed to receive refrigerating or fr eezing equipment 5 5   JP  
841899 --Other 5 5   JP;CZ;SK  
8419 Machinery, plant or laboratory equipmen t, whether or not electrically heated, 
for the treatment of materials by a pr ocess involving a change of temperature 
such as heating, cooking, roasting,  distilling, rectifying, sterilising, 
pasteurising, steaming, dring, evaporati ng, vaporising, condensing or cooling, 
other than machinery or plant of a kind used for domestic purposes; 
instsntaneous or storage water heaters, non-electric.       
84191 -Instantaneous or storage water heaters, non-electric:       
841911 --Instantaneous gas wate r heaters 5 0 *  JP    WT/ACC/SPEC/GEO/8
 Page 179HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
841919 --Other 5 0 *  JP  
841920 -Medical, surgical or laboratory sterilisers 5 0 *  JP;CZ;SK;USA  
84193 -Dryers:       
841931 --For agricultural products 5 0 *  JP  
841932 --For wood, paper pulp, pape r or paperboard 5 0 *  JP  
841939 --Other 5 0 *  JP  
841940 -Distilling or rectifying plant 5 0 *  JP  
841950 -Heat exchange units 5 0 *  EU;JP;USA  
841950 10 --- For use in civil aircraft 5 0 *    
841960 -Machinery for liquefying air or other gases 5 0 *  JP  
84198 -Other machinery, plant and equipment:       
841981 --For making hot drinks or for cooki ng or heating food 5 0 *  JP;USA  
841981 10 --- For use in civil aircraft 5 0 *    
841989 --Other: 5 0 *  EU;JP;CAN  
841990 -Parts: 5 0 *  JP;USA  
841990 10 -- Of heat exchange units, for use in civil aircraft 5 0 *    
8420 Calendering or other rolling machines, ot her than for metals or glass, and 
cylinders therefor.       
842010 -Calendering or other rolling machines 5 5   JP  
84209 -Parts:       
842091 --Cylinders 5 5   JP  
842099 --Other 5 5   JP  
8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and 
apparatus, for liquids or gases.       
84211 -Centrifuges, including centrifugal dryers:       
842111 --Cream separators 5 5   JP  
842112 --Clothes-dryers 5 5   JP  
842119 --Other: 5 0 *  JP;USA  
842119 10 --- For use in civil aircraft 5 0 *    
84212 -Filtering or purifying machinery a nd apparatus for liquids:       
842121 --For filtering or purifying water 5 0 *  EU;JP;CAN;USA  
842121 10 --- For use in civil aircraft 5 0 *    
842122 --For filtering or purifyi ng beverages other than water 5 5   EU;JP;CZ;SK  
842123 --Oil or petrol-filters for internal combustion engines 5 0 *  JP;CZ;SK;USA  
842123 10 --- For use in civil aircraft 5 0 *    
842129 --Other 5 0 *  JP;USA  
842129 10 --- For use in civil aircraft 5 0 *    
84213 -Filtering or purifying machinery a nd apparatus for gases:       
842131 --Intake air filters for internal combustion engines 5 0 *  JP;USA  
842131 10 --- For use in civil aircraft 5 0 *    
842139 --Other 5 0 *  JP;USA   WT/ACC/SPEC/GEO/8 
Page 180 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
842139 10 --- For use in civil aircraft 5 0 *    
84219 -Parts:       
842191 --Of centrifuges, including centrifugal dryers: 5 5   JP  
842199 --Other 5 5   EU;JP  
8422 Dish washing machines; machinery fo r cleaning or drying bottles or other 
containers; machinery for filling, closi ng, sealing or labe lling bottles, cans, 
boxes, bags or other containers; mach inery for capsuling bottles, jars, tubes 
and similar containers; other packing or wrapping machinery ( including heat- 
shrink wrapping machinery); machinery for aerating beverages(+).       
84221 -Dish washing machines:       
842211 --Of the household type 5 5   JP  
842219 --Other 5 5   JP  
842220 -Machinery for cleaning or drying bottle s or other containers 5 5   JP  
842230 - Machinery for filling, closing, sea ling or labelling bottles,  cans, boxes, bags 
or other containers; machinery for cap suling bottles, jars, tubes and similar 
containers; machinery for aerating beverages. 5 5   EU;JP;CZ;SK  
842240 - Other packing or wrapping machin ery (including heat-shrink wrapping 
machinery). 5 5   EU;JP;CZ;SK  
842290 - Parts : 5 5   EU;JP;CZ;SK  
8423 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), 
including weight operated counting or checking machines; weighing machine 
weights of all kinds.       
842310 -Personal weighing machines, including ba by scales; household scales 5 5   JP  
842320 -Scales for continuous weighing of  goods on conveyors 5 5   JP  
842330 -Constant weight scales and scales fo r discharging a predetermined weight of 
material into a bag or container, including hopper scales 5 5   JP  
84238 -Other weighing machinery:       
842381 --Having a maximum weighing capacity not exceeding 30 kg 5 5   JP  
842382 --Having a maximum weighing capacity exceeding 30 kg but not exceeding 
5,000 kg 5 5   JP  
842389 --Other 5 5   JP  
842390 -Weighing machine weights of all kinds; parts of weighing machinery 5 5   JP  
8424 Mechanical appliances (whether or  not hand-operated) for projecting, 
dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines 
and similar jet projecting machines and similar jet projecting machines (+).       
842410 -Fire extinguishers, whether or  not charged 5 0 *  JP;USA  
842410 10 --- For use in civil aircraft 5 0 *    
842420 - Spray guns and similar appliances. 5 5   JP  
842430 - Steam or sand blasting machines and sim ilar jet projecting machines : 5 5   JP  
84248 -Other appliances:       
842481 --Agricultural or horticultural 5 5   JP    WT/ACC/SPEC/GEO/8
 Page 181HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
842489 -- Other : 5 5   JP  
842490 - Parts: 5 5   JP  
8425 Pulley tackle and hoists other than skip hoist s; winches and capstans; jacks.       
84251 -Pulley tackle and hoists other than sk ip hoists or hoists of a kind used for 
raising vehicles:       
842511 --Powered by electric motor 5 0 *  JP;USA  
842511 10 --- For use in civil aircraft 5 0 *    
842519 --Other 5 0 *  JP;USA  
842519 10 --- For use in civil aircraft 5 0 *    
842520 -Pit-head winding gear; winches specially designed for use underground 5 0 *  JP;USA  
84253 -Other winches; capstans:       
842531 --Powered by electric motor 5 0 *  JP;USA  
842531 10 --- For use in civil aircraft 5 0 *    
842539 --Other 5 0 *  JP;USA  
842539 10 --- For use in civil aircraft 5 0 *    
84254 -Jacks; hoists of a kind used for raising vehicles:       
842541 --Built-in jacking systems of a type used in garages 5 0 *  JP;USA  
842542 --Other jacks and hoists, hydraulic 5 0 *  JP;USA  
842542 10 --- For use in civil aircraft 5 0 *    
842549 --Other 5 0 *  JP;USA  
842549 10 --- For use in civil aircraft 5 0 *    
8426 Ships' derricks; cranes, including cable  cranes; mobile lifting frames, straddle 
carriers and works trucks fitted with a crane.       
84261 -Overhead travelling cranes, transporte r cranes, gantry cranes, bridge cranes, 
mobile lifting frames and straddle carriers:       
842611 --Overhead travelling cranes on fixed support 5 0 *  JP;USA  
842612 --Mobile lifting frames on tyres and straddle carriers 5 0 *  JP;USA  
842619 --Other 5 0 *  JP;USA  
842620 -Tower cranes 5 0 *  JP;USA  
842630 -Portal or pedestal jib cranes 5 0 *  JP;USA  
84264 -Other machinery, self-propelled:       
842641 --On tyres 5 0 *  JP;USA  
842649 --Other 5 0 *  EU;JP;USA  
84269 -Other machinery:       
842691 --Designed for mounting on ro ad vehicles 5 0 *  JP;USA  
842699 --Other 5 0 *  USA  
842699 10 --- For use in civil aircraft 5 0 *    
8427 Fork-lift trucks; other works trucks fitted w ith lifting or handling equipment.       
842710 -Self-propelled trucks powered by an electric motor 5 5   EU;JP  
842720 - Other self-propelled trucks : 5 5   EU;JP  
842790 -Other trucks 5 5   JP   WT/ACC/SPEC/GEO/8 
Page 182 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
8428 Other lifting, handling, loading or unl oading machinery (for example, lifts, 
escalators, conveyors, teleferics).       
842810 -Lifts and skip hoists 5 0 *  JP;USA  
842810 10 --- For use in civil aircraft 5 0 *    
842820 -Pneumatic elevators and conveyors 5 0 *  JP;USA  
842820 10 --- For use in civil aircraft 5 0 *    
84283 -Other continuous-action elevators and c onveyors, for goods or materials:       
842831 --Specially designed for unde rground use 5 0 *  JP;USA  
842832 --Other, bucket type 5 0 *  JP;USA  
842833 --Other, belt type 5 0 *  JP;USA  
842833 10 --- For use in civil aircraft 5 0 *    
842839 --Other: 5 0 *  AU;JP;USA  
842839 10 --- For use in civil aircraft 5 0 *    
842840 -Escalators and moving wa lkways 5 0 *  JP;USA  
842850 -Mine wagon pushers, locomotive or wagon traversers, wagon tippers and 
similar railway wagon handling equipment 5 0 *  JP;USA  
842860 -Teleferics, chair-lifts, ski-draglines; trac tion mechanisms for funiculars 5 0 *  JP;USA  
842890 -Other machinery 5 0 *  JP;USA  
842890 10 --- For use in civil aircraft 5 0 *    
8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical 
shovels, excavators, shovel loaders, tamping machines and road rollers.       
84291 -Bulldozers and angledozers:       
842911 --Track laying 5 0 *  JP;MX;USA  
842919 --Other 5 0 *  JP;MX;USA  
842920 -Graders and levellers 5 0 *  JP;CAN;USA  
842930 -Scrapers 5 0 *  JP;USA  
842940 -Tamping machines and road rollers 5 0 *  EU;JP;USA  
84295 -Mechanical shovels, excavators and shovel loaders:       
842951 --Front-end shovel loaders 5 0 *  JP;USA  
842952 --Machinery with a 360 revolving superstructure 5 0 *  EU;JP;USA  
842959 --Other 5 0 *  JP;USA  
8430 Other moving, grading, le velling, scraping, excavati ng, tamping, compacting, 
extracting or boring machinery, for earth, minerals or ores; pile-drivers and 
pile-extractors; snow-ploughs and snow-blowers.       
843010 -Pile-drivers and pile-extractors 5 0 *  JP;USA  
843020 -Snow-ploughs and snow-blowers 5 0 *  JP;USA  
84303 -Coal or rock cutters and tunnelling machinery:       
843031 --Self-propelled 5 0 *  JP;USA  
843039 --Other 5 0 *  JP;USA  
84304 -Other boring or sinking machinery:       
843041 --Self-propelled 5 0 *  JP;USA  
843049 --Other 5 0 *  JP;USA    WT/ACC/SPEC/GEO/8
 Page 183HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
843050 -Other machinery, self-propelled 5 0 *  JP;USA  
84306 -Other machinery, not self-propelled:       
843061 --Tamping or compacting machinery 5 0 *  JP;USA  
843062 --Scrapers 5 0 *  JP;USA  
843069 --Other 5 0 *  JP;USA  
8431 Parts suitable for use solely or principa lly with the machiner y of headings Nos. 
84.25 to 84.30.       
843110 -Of machinery of heading No. 84.25 5 0 *  JP;USA  
843120 - Of machinery of heading No 8427. 5 0 *  JP;USA  
84313 -Of machinery of heading No. 84.28:       
843131 --Of lifts, skip hoists or escalators 5 0 *  JP;USA  
843139 --Other: 5 0 *  JP;USA  
84314 -Of machinery of heading No. 84.26, 84.29 or 84.30:       
843141 --Buckets, shovels, grabs and grips 5 0 *  JP;USA  
843142 --Bulldozer or angledozer blades 5 0 *  JP;USA  
843143 --Parts for boring or sinking machinery of s ubheading No. 8430.41 or 8430.49 5 0 *  EU;JP;CAN;USA  
843149 --Other 5 0 *  EU;JP;USA  
8432 Agricultural, horticultural or forestry machinery for soil preparation or 
cultivation; lawn or sports-ground rollers.       
843210 -Ploughs 5 0 *  JP;USA  
84322 -Harrows, scarifiers, cultivator s, weeders and hoes:       
843221 --Disc harrows 5 0 *  JP;USA  
843229 --Other 5 0 *  JP;USA  
843230 -Seeders, planters and transplanters 5 0 *  JP;USA  
843240 -Manure spreaders and fertiliser  distributors 5 0 *  JP;USA  
843280 -Other machinery 5 0 *  JP;USA  
843290 -Parts 5 0 *  JP;USA  
8433 Harvesting or threshing machinery, including straw or fodder balers; grass or 
hay mowers; machines for cleaning, sorting or grading eggs, fruit or other 
agricultural produce, other than machinery of heading No. 84.37.       
84331 -Mowers for lawns, parks or sports-grounds:       
843311 --Powered, with the cutting device rotati ng in a horizontal plane 5 0 *  JP;USA  
843319 --Other 5 0 *  JP;USA  
843320 -Other mowers, including cutter bars for tractor mounting 5 0 *  JP;USA  
843330 -Other haymaking machinery 5 0 *  JP;USA  
843340 -Straw or fodder balers, includi ng pick-up balers 5 0 *  JP;USA  
84335 -Other harvesting machinery; threshing machinery:       
843351 --Combine harvester-thr eshers 5 0 *  JP;USA  
843352 --Other threshing machinery 5 0 *  JP;USA  
843353 --Root or tuber harvesting machines 5 0 *  JP;USA  
843359 --Other 5 0 *  JP;USA   WT/ACC/SPEC/GEO/8 
Page 184 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
843360 -Machines for cleaning, sorting or grading eggs, fruit or other agricultural 
produce 5 0 *  JP;USA  
843390 -Parts 5 0 *  JP;USA  
8434 Milking machines and dairy machinery.       
843410 -Milking machines 5 0 *  JP;USA  
843420 -Dairy machinery 5 0 *  JP;USA  
843490 -Parts 5 0 *  JP;USA  
8435 Presses, crushers and similar machin ery used in the manufacture of wine, 
cider, fruit juices or similar beverages.       
843510 -Machinery 5 5   JP  
843590 -Parts 5 5   JP  
8436 Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping 
machinery, including germination plant fitted with mechanical or thermal 
equipment; poultry incubators and brooders.       
843610 - Machinery for preparing animal feedingstuffs : 5 5   JP  
84362 -Poultry-keeping machinery; poultry incubators and brooders:       
843621 --Poultry incubators and brooders 5 5   JP  
843629 --Other 5 5   JP  
843680 -Other machinery 5 5   EU;JP  
84369 -Parts:       
843691 --Of poultry-keeping machinery or poultry incubators and brooders 5 5   JP  
843699 --Other 5 5   JP  
8437 Machines for cleaning, sorting or grading seed, grain or dried leguminous 
vegetables; machinery used in the milling industry or for the working of 
cereals or dried leguminous vegetables , other than farm-type machinery.       
843710 -Machines for cleaning, sorting or grading seed, grain or dried leguminous 
vegetables 5 5   JP  
843780 -Other machinery 5 5   EU;JP  
843790 -Parts 5 5   JP  
8438 Machinery, not specified or included  elsewhere in this Chapter, for the 
industrial preparation or manufacture of food or drink, other than machinery 
for the extraction or preparation of anim al or fixed vegetable fats or oils.       
843810 - Bakery machinery and machinery fo r the manufacture of macaroni, spaghetti 
or similar products : 5 0 *  EU;JP  
843820 - Machinery for the manufacture of confec tionery, cocoa or chocolate. 5 0 *  JP  
843830 - Machinery for sugar manufacture. 5 0 *  JP  
843840 - Brewery machinery. 5 0 *  JP;CZ;SK  
843850 - Machinery for the preparation of meat or poultry. 5 0 *  JP  
843860 - Machinery for the preparation of fru its, nuts or vegetables. 5 0 *  JP;CZ;SK  
843880 - Other machinery : 5 0 *  EU;JP  
843890 - Parts. 5 0 *  JP;CZ;SK    WT/ACC/SPEC/GEO/8
 Page 185HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
8439 Machinery for making pulp of fibrous cellulosic material or for making or 
finishing paper or paperboard.       
843910 -Machinery for making pulp of fibrous cellulosic material 5 5   JP  
843920 - Machinery for making paper or paperboard. 5 5   JP  
843930 -Machinery for finishing pape r or paperboard 5 5   JP  
84399 -Parts:       
843991 -- Of machinery for making pulp of fibrous cellulosic material : 5 5   JP  
843999 --Other 5 5   EU;JP  
8440 Book-binding machinery, including book-sewing machines.       
844010 -Machinery 5 5   JP  
844090 -Parts 5 5   JP  
8441 Other machinery for making up paper pulp, paper or paperboard, including 
cutting machines of all kinds.       
844110 - Cutting machines : 5 5   JP  
844120 -Machines for making bags, sacks or envelopes 5 5   JP  
844130 -Machines for making cartons, boxes, cases, tubes, drums or similar 
containers, other than by moulding 5 5   JP  
844140 -Machines for moulding articles in paper pulp, paper or paperboard 5 5   JP  
844180 -Other machinery 5 5   JP  
844190 -Parts 5 5   JP  
8442 Machinery, apparatus and equipment (oth er than the machine-tools of headings 
Nos. 84.56 to 84.65), for type-founding or type-setting, for preparing or making printing blocks, plates, cylinde rs or other printing components; 
printing type, blocks, plates, cylinders and lithographic stoines, prepared for 
printing purposes (for example, planed, grained or polished).       
844210 -Phototype-setting and compos ing machines 5 5   JP  
844220 -Machinery, apparatus and equipment for type-setting or composing by other 
processes, with or without founding device 5 5   JP  
844230 - Other machinery, apparatus and equipment. 5 5   JP  
844240 -Parts of the foregoing machinery, apparatus or equipment 5 5   JP  
844250 - Printing type, blocks, plates, cylinde rs and other printing components; blocks, 
plates, cylinders and lithographic stones,  prepared for prin ting purposes (for 
example, planed, grained or polished) : 5 5   JP  
8443 Printing machinery, including ink-jet printing machines, other than those of 
heading No. 84.71; machines for uses ancillary to printing.       
84431 -Offset printing machinery:       
844311 --Reel fed 5 5   JP  
844312 --Sheet fed, office type (sheet size not exceeding 22 x 36 cm) 5 5   JP  
844319 --Other 5 5   JP;CZ;SK  
84432 -Letterpress printing machinery, excl uding flexographic printing:       
844321 --Reel fed 5 5   JP  
844329 --Other 5 5   JP   WT/ACC/SPEC/GEO/8 
Page 186 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
844330 - Flexographic printing machinery. 5 5   JP  
844340 -Gravure printing machinery 5 5   JP  
84435 -Other printing machinery:       
844351 -- Ink-jet printing machines. 5 5   JP  
844359 --Other 5 5   JP;SWZ  
844360 - Machines for uses ancillary to printing. 5 5   JP;SWZ  
844390 -Parts 5 5   JP;SWZ  
8444 Machines for extruding, drawing, texturing or cutting man-made textile 
materials.       
844400 -Machines for extruding, drawing, te xturing or cutting man-made textile 
materials 5 5   JP  
8445 Machines for preparing textile fibres; spinning, doubling or twisting machines 
and other machinery for producing textile  yarns; textile reeling or winding 
(including weft-winding) machines and machines for prepar ing textile yarns 
for use on the machines of heading No. 84.46 or 84.47.       
84451 -Machines for preparing textile fibres:       
844511 --Carding machines 5 5   JP  
844512 --Combing machines 5 5   JP  
844513 --Drawing or roving machines 5 5   JP  
844519 --Other 5 5   JP  
844520 -Textile spinning machines 5 5   JP  
844530 -Textile doubling or twisting machines 5 5   JP  
844540 -Textile winding (includi ng weft-winding) or reeling machines 5 5   JP  
844590 -Other 5 5   JP  
8446 Weaving machines (looms).       
844610 -For weaving fabrics of a widt h not exceeding 30 cm 5 5   JP  
84462 -For weaving fabrics of a width ex ceeding 30 cm, shuttle type:       
844621 --Power looms 5 5   JP  
844629 --Other 5 5   JP  
844630 -For weaving fabrics of a width excee ding 30 cm, shuttleless type 5 5   JP  
8447 Knitting machines, stitch-bonding machines and machines for making gimped 
yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting.       
84471 -Circular knitting machines:       
844711 --With cylinder diameter not exceeding 165 mm 5 5   JP  
844712 --With cylinder diameter exceeding 165 mm 5 5   JP  
844720 -Flat knitting machines; stitch-bonding machines 5 5   JP  
844790 -Other 5 5   JP    WT/ACC/SPEC/GEO/8
 Page 187HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
8448 Auxiliary machinery for use with mach ines of heading No. 84.44, 84.45, 84.46 
or 84.47 (for example, dobbies, Jacqua rds, automatic stop motions, shuttle 
changing mechanisms); parts and accessories suitable for use solely or 
principally with the machines of this heading or of heading No 84.44, 84.45, 
84.46 or 84.47( for example, spindles  and spinndle flyers, card clothing, 
combs, exrtuding nipples, shuttles, healds  and heald-frames, hosiery needles).       
84481 -Auxiliary machinery for machines of heading No. 84. 44, 84.45, 84.46 or 
84.47:       
844811 --Dobbies and Jacquards; card reduci ng, copying, punching or assembling 
machines for use therewith 5 5   JP  
844819 --Other 5 5   JP  
844820 -Parts and accessories of machines of  heading No. 84.44 or of their auxiliary 
machinery 5 5   JP  
84483 -Parts and accessories of machines of  heading No. 84.45 or of their auxiliary 
machinery:       
844831 --Card clothing 5 5   JP  
844832 -- Of machines for preparing textile fibr es, other than card clothing. 5 5   JP  
844833 --Spindles, spindle flyers, spinning ri ngs and ring travellers 5 5   JP  
844839 --Other 5 5   JP  
84484 -Parts and accessories of weaving m achines (looms) or of their auxiliary 
machinery:       
844841 --Shuttles 5 5   JP  
844842 --Reeds for looms, healds and heald-frames 5 5   JP  
844849 --Other 5 5   JP  
84485 -Parts and accessories of machines of  heading No. 84.47 or of their auxiliary 
machinery:       
844851 --Sinkers, needles and other articles us ed in forming stitches 5 5   JP  
844859 --Other 5 5   JP  
8449 Machinery for the manufacture or fini shing of felt or nonwovens in the piece 
or in shapes, including machinery for ma king felt hats; blocks for making hats.       
844900 -Machinery for the manufacture or finishing of felt or nonwovens in the piece 
or in shapes, including machinery for ma king felt hats; blocks for making hats 5 5   JP  
8450 Household or laundry-type washing machines, including machines which both 
wash and dry.       
84501 -Machines, each of a dry linen capacity not exceeding 10 kg:       
845011 --Fully-automatic machines 5 5   EU;JP  
845012 --Other machines, with built-in  centrifugal drier 5 5   JP  
845019 --Other 5 5   JP  
845020 -Machines, each of a dry linen capacity exceeding 10 kg 5 5   JP  
845090 -Parts 5 5   JP   WT/ACC/SPEC/GEO/8 
Page 188 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
8451 Machinery (other than machines of h eading No. 84.50) for washing, cleaning, 
wringing, drying, ironing, pressing (i ncluding fusing presses), bleaching, 
dyeing, dressing, finishing, coating or impregna ting textile yarns, fabrics or 
made up textile articles and machines for applyng the paste to the base fabric 
or other support used in the manufacture of floor coverings such as linoleum; 
machines for reeling, unreeling, foldi ng, cutting or pincki ng textile fabrics.       
845110 -Dry-cleaning machines 5 5   JP  
84512 -Drying machines:       
845121 --Each of a dry linen capacity not exceeding 10 kg 5 5   JP;CZ;SK  
845129 --Other 5 5   JP  
845130 -Ironing machines and pr esses (including fusing pre sses) 5 5   JP;CZ;SK  
845140 -Washing, bleaching or dyeing machines 5 5   JP;CZ;SK  
845150 -Machines for reeling, unreeling, folding, cutting or pinking textile fabrics 5 5   JP  
845180 -Other machinery 5 5   JP  
845190 -Parts 5 5   JP  
8452 Sewing machines, other than book-sewing machines of heading No. 84.40; 
furniture, bases and covers specially designed for sewing machines; sewing machine needles.       
845210 -Sewing machines of the household type 5 5   JP  
84522 -Other sewing machines:       
845221 --Automatic units 5 5   JP  
845229 --Other 5 5   JP  
845230 -Sewing machine needles 5 5   JP  
845240 -Furniture, bases and covers for sewing machines and parts thereof 5 5   JP  
845290 - Other parts of sewing machines. 5 5   JP  
8453 Machinery for preparing, tanning or wo rking hides, skins or leather or for 
making or repairing footwear or other arti cles of hides, skins or leather, other 
than sewing machines.       
845310 -Machinery for preparing, tanning or work ing hides, skins or leather 5 5   JP  
845320 - Machinery for making or repairing footwear. 5 5   JP  
845380 -Other machinery 5 5   JP  
845390 -Parts 5 5   JP  
8454 Converters, ladles, ingot moulds and casting machines, of a kind used in 
metallurgy or in metal foundries.       
845410 -Converters 5 5   JP  
845420 -Ingot moulds and ladles 5 5   JP  
845430 -Casting machines 5 5   JP  
845490 -Parts 5 5   JP  
8455 Metal-rolling mills and rolls therefor.       
845510 -Tube mills 5 5   JP  
84552 -Other rolling mills:       
845521 --Hot or combination hot and cold 5 5   JP    WT/ACC/SPEC/GEO/8
 Page 189HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
845522 --Cold 5 5   JP  
845530 -Rolls for rolling mills 5 5   JP  
845590 - Other parts. 5 5   JP  
8456 Machine-tools for working any material by removal of material, by laser or 
other light or photon beam, ultrasonic,  electro-discharge, electro-chemical, 
electron beam, ionic-beam or plasma arc processes.       
845610 -Operated by laser or other light or photon beam processes: 5 5   JP  
845620 -Operated by ultrasonic processes 5 5   JP  
845630 -Operated by electro-disc harge processes 5 5   JP  
84569 -Other:       
845691 --For dry-etching patterns on semiconductor materials 5 5   EU;JP  
845699 -- Other : 5 5   JP  
8457 Machining centres, unit construction m achines (single station) and multi-
station transfer machin es, for working metal.       
845710 - Machining centres : 5 5   JP  
845720 -Unit construction machines (single station) 5 5   JP  
845730 -Multi-station transfer machines 5 5   JP  
8458 Lathes (including turning centres) for removing metal.       
84581 -Horizontal lathes:       
845811 --Numerically controlled: 5 5   JP  
845819 --Other: 5 5   JP  
84589 -Other lathes:       
845891 --Numerically controlled: 5 5   JP  
845899 --Other 5 5   JP  
8459 Machine-tools (including way-type unit head machines) for drilling, boring, 
milling, threading or tapping by removing metal, other than lathes (including 
turning centres) of heading No. 84.58.       
845910 -Way-type unit head machines 5 5   JP  
84592 -Other drilling machines:       
845921 --Numerically controlled 5 5   JP  
845929 --Other 5 5   JP  
84593 -Other boring-milling machines:       
845931 --Numerically controlled 5 5   JP  
845939 --Other 5 5   JP  
845940 -Other boring machines 5 5   JP  
84595 -Milling machines, knee-type:       
845951 --Numerically controlled 5 5   JP  
845959 --Other 5 5   JP  
84596 -Other milling machines:       
845961 --Numerically controlled 5 5   JP  
845969 --Other 5 5   JP  
845970 -Other threading or tapping machines 5 5   JP   WT/ACC/SPEC/GEO/8 
Page 190 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
8460 Machine-tools for deburring, sharpening,  grinding, honing, lapping, polishing 
or otherwise finishing metal or cermets by means of grinding stones, abrasives 
or polishing products, other than gear cutting, gear grinding or gear finishing 
machines of heading No. 84.61.       
84601 -Flat-surface grinding machines, in wh ich the positioning in any one axis can 
be set up to an accuracy  of at least 0.01 mm:       
846011 --Numerically controlled 5 5   JP  
846019 --Other 5 5   JP  
84602 -Other grinding machines, in which th e positioning in any one axis can be set 
up to an accuracy of at least 0.01 mm:       
846021 --Numerically controlled 5 5   JP  
846029 --Other 5 5   JP  
84603 -Sharpening (tool or cutter grinding) machines:       
846031 --Numerically controlled 5 5   JP  
846039 --Other 5 5   JP  
846040 -Honing or lapping machines 5 5   JP  
846090 -Other 5 5   JP  
8461 Machine-tools for planing, shaping, sl otting, broaching, gear cutting, gear 
grinding or gear finishing, sawing , cutting-off and other machine-tools 
working by removing metal or cermets, not elsewhere specified or included.       
846110 -Planing machines 5 5   JP  
846120 -Shaping or slotting machines 5 5   JP  
846130 -Broaching machines 5 5   JP  
846140 -Gear cutting, gear grinding or g ear finishing machines 5 5   JP  
846150 -Sawing or cutting-off machines 5 5   JP  
846190 -Other 5 5   JP  
8462 Machine-tools (including presses) for wo rking metal by forging, hammering or 
die-stamping; machine-tools (including pr esses) for working metal by bending, 
folding, straightening, flattening, sh earing, punching or notching; presses for 
working metal or metal carbides, not specifiied above.       
846210 -Forging or die-stamping machines (inc luding presses) and hammers 5 5   JP  
84622 -Bending, folding, straightening or flatte ning machines (including presses):       
846221 --Numerically controlled: 5 5   JP  
846229 --Other: 5 5   EU;JP  
84623 -Shearing machines (including presse s), other than combined punching and 
shearing machines:       
846231 --Numerically controlled 5 5   JP  
846239 --Other 5 5   JP  
84624 -Punching or notching machines (i ncluding presses), including combined 
punching and shearing machines:       
846241 -- Numerically controlled 5 5   JP  
846249 --Other: 5 5   JP    WT/ACC/SPEC/GEO/8
 Page 191HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
84629 -Other:       
846291 -- Hydraulic presses : 5 5   JP  
846299 -- Other : 5 5   JP  
8463 Other machine-tools for working metal or ce rmets, without removing material.       
846310 -Draw-benches for bars, tubes, prof iles, wire or the like 5 5   JP  
846320 -Thread rolling machines 5 5   JP  
846330 -Machines for working wire 5 5   JP  
846390 -Other 5 5   EU;JP  
8464 Machine-tools for working stone, ceramic s, concrete, asbestos-cement or like 
mineral materials or for cold working glass.       
846410 -Sawing machines: 5 5   JP  
846420 - Grinding or polishing machines : 5 5   JP  
846490 - Other : 5 5   JP  
8465 Machine-tools (including machines for nailing, stapling, gl ueing or otherwise 
assembling) for working wood, cork, bone , hard rubber, hard plastics or 
similar hard materials.       
846510 -Machines which can carry out different  types of machining operations without 
tool change between such operations 5 5   JP  
84659 -Other:       
846591 --Sawing machines 5 5   JP  
846592 --Planing, milling or moulding (b y cutting) machines 5 5   JP  
846593 --Grinding, sanding or polishing machines 5 5   JP  
846594 --Bending or assembling machines 5 5   JP  
846595 -- Drilling or morticing machines. 5 5   JP  
846596 -- Splitting, slicing or paring machines. 5 5   JP  
846599 --Other 5 5   EU;JP  
8466 Parts and accessories suitable for use solely  or principally with the machines of 
headings Nos. 84.56 to 84.65, including work or tool holders, self-opening 
dieheads, dividing heads and other special  attachments for machine-tools; tool 
holders for any type of tool for working in the hand.       
846610 - Tool holders and self-ope ning dieheads : 5 5   JP  
846620 -Work holders 5 5   JP  
846630 -Dividing heads and other special atta chments for machine-tools 5 5   JP  
84669 -Other:       
846691 --For machines of heading No. 84.64: 5 5   JP  
846692 --For machines of heading No. 84.65 5 5   JP  
846693 --For machines of headings Nos. 84.56 to 84.61: 5 5   JP  
846694 --For machines of heading No. 84.62 or 84.63: 5 5   JP  
8467 Tools for working in the hand, pneuma tic, hydraulic or with self-contained 
non-electric motor.       
84671 -Pneumatic:       
846711 --Rotary type (including combined rotary-percussion) 5 5   JP   WT/ACC/SPEC/GEO/8 
Page 192 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
846719 --Other 5 5   JP  
84678 -Other tools:       
846781 --Chain saws 5 5   JP  
846789 --Other 5 5   JP  
84679 -Parts:       
846791 --Of chain saws 5 5   JP  
846792 --Of pneumatic tools 5 5   JP  
846799 --Other 5 5   JP  
8468 Machinery and apparatus for soldering, brazing or welding, whether or not 
capable of cutting, other than those of  heading No. 85.15; gas-operated surface 
tempering machines and appliances.       
846810 -Hand-held blow pipes 5 5   JP  
846820 -Other gas-operated machinery and apparatus 5 5   JP  
846880 -Other machinery and apparatus 5 5   JP  
846890 -Parts 5 5   JP  
8469 Typewriters other than printers of  heading No. 84.71; word-processing 
machines.       
84691 -Automatic typewriters and word-processing machines:       
846911 --Word-processing machines 5 5   EU;JP  
846912 --Automatic typewriters 5 5   JP  
846920 -Other typewriters, electric 5 5   JP  
846930 -Other typewriters, non-electric 5 5   JP  
8470 Calculating machines and pocket-si ze data recording, reproducing and 
displaying machines with calculating functions; accounting machines, postage-
franking machines, ticket-issuing machines and similar machines, 
incorporating a calculating device; cash registers.       
847010 -Electronic calculators capable of operation without an external source of 
electric power and pocket-size data reco rding, reproducing and displaying 
machines with calculating functions: 5 5   EU;JP  
84702 -Other electronic calculating machines:       
847021 --Incorporating a printi ng device 5 5   EU;JP  
847029 --Other 5 5   EU;JP  
847030 -Other calculating machines 5 5   EU;JP  
847040 -Accounting machines 5 5   EU;JP  
847050 -Cash registers 5 5   EU;JP;CZ;SK  
847090 -Other 5 5   EU;JP  
8471 Automatic data processing machines a nd units thereof; magnetic or optical 
readers, machines for transcribing data  onto data media in coded form and 
machines for processing such data, no t elsewhere specified or included.       
847110 -Analogue or hybrid automatic data processing machines: 5 5   EU;JP;USA  
847110 10 --- For use in civil aircraft 5 0 *      WT/ACC/SPEC/GEO/8
 Page 193HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
847130 -Portable digital automatic data pro cessing machines, weighing not more than 
10 kg, consisting of at least a central processing unit, a keyboard and a display 5 5   EU;JP;CZ;SK  
84714 -Other digital automatic data processing machines:       
847141 --Comprising in the same housing at least a central processing unit and an 
input and output unit, whether or not combined: 5 5   EU;JP  
847149 --Other, presented in the form of systems: 5 5   EU;JP  
847150 -Digital processing units other than those of subheadings 8471.41 and 8471.49, 
whether or not containing in the same  housing one or two of the following 
types of unit: storage units, input units, output units: 5 5   EU;JP;CAN  
847160 -Input or output units, whether or not  containing storage units in the same 
housing: 5 5   EU;JP;CAN  
847170 -Storage units: 5 5   EU;JP;CAN  
847180 -Other units of automatic data processing machines: 5 5   EU;JP;CAN  
847190 -Other 5 5   EU;JP;CAN;USA  
8472 Other office machines (for example, hectograph or stencil duplicating 
machines, addressing machines, automatic banknote dispensers, coin-sorting 
machines, coin-counting or wrapping m achines, pencil-sharpening machines, 
perforating or stapling machines).       
847210 -Duplicating machines 5 5   JP  
847220 -Addressing machines and address pl ate embossing machines 5 5   JP  
847230 -Machines for sorting or folding mail or for inserting mail in envelopes or 
bands, machines for opening, closing or sealing mail and machines for affixing 
or cancelling postage stamps 5 5   JP  
847290 -Other: 5 5   JP  
8473 Parts and accessories (other than cove rs, carrying cases and the like) suitable 
for use solely or principally with mach ines of headings Nos. 84.69 to 84.72.       
847310 - Parts and accessories of the machines of heading No 8469 : 5 5   JP  
84732 -Parts and accessories of the machin es of heading No. 84.70:       
847321 --Of the electronic calculating machines of subheading No. 8470.10, 8470.21 
or 8470.29: 5 5   EU;JP  
847329 -- Other : 5 5   EU;JP  
847330 -Parts and accessories of the machines of heading No. 84.71: 5 5   EU;JP;CAN  
847340 - Parts and accessories of the machines of heading No 8472 : 5 5   JP  
847350 -Parts and accessories equally suitable fo r use with machines of two or more of 
the headings Nos. 84.69 to 84.72: 5 5   EU;JP  
8474 Machinery for sorting, screening, se parating, washing, crushing, grinding, 
mixing or kneading earth, stone, ores or other mineral substances, in solid 
(including powder or paste) form; mach inery for agglomerating, shaping or 
moulding solid mineral fuels, ceramic paster, unhardened cements, plasting 
materials or other mineral products in powder or pasre form; machines for 
forming foundry moulds of sand.       
847410 -Sorting, screening, separating or washing machines 5 5   EU;JP  
847420 -Crushing or grinding machines 5 5   JP   WT/ACC/SPEC/GEO/8 
Page 194 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
84743 -Mixing or kneading machines:       
847431 --Concrete or mortar mixers 5 5   JP  
847432 --Machines for mixing mineral substances with bitumen 5 5   JP  
847439 --Other 5 5   JP  
847480 -Other machinery 5 5   JP  
847490 -Parts: 5 5   EU;JP  
8475 Machines for assembling electric or electronic lamps, tubes or valves or 
flashbulbs, in glass enve lopes; machines for manufacturing or hot working 
glass or glassware.       
847510 -Machines for assembling electric or electronic lamps, tubes or valves or 
flashbulbs, in glass envelopes 5 5   JP  
84752 -Machines for manufacturing or hot wo rking glass or glassware:       
847521 --Machines for making optical fibres and preforms thereof 5 5   JP  
847529 --Other 5 5   JP  
847590 -Parts 5 5   EU;JP  
8476 Automatic goods-vending machines (for example, postage stamp, cigarette, 
food or beverage machines), including money-changing machines.       
84762 -Automatic beverage-vending machines:       
847621 --Incorporating hea ting or refrigerating devices 5 5   JP  
847629 --Other 5 5   JP  
84768 -Other machines:       
847681 --Incorporating hea ting or refrigerating devices 5 5   JP  
847689 --Other 5 5   JP  
847690 -Parts 5 5   JP  
8477 Machinery for working rubber or plastics or for the manufacture of products 
from these materials, not specified or  included elsewhere in this Chapter.       
847710 - Injection-moulding machines: 5 5   JP  
847720 - Extruders. 5 5   JP  
847730 - Blow-moulding machines. 5 5   EU;JP  
847740 - Vacuum-moulding machines and other thermoforming machines. 5 5   EU;JP  
84775 -Other machinery for moulding or otherwise forming:       
847751 -- For moulding or retreading pneumatic  tyres or for moulding or otherwise 
forming inner tubes. 5 5   JP  
847759 -- Other : 5 5   JP  
847780 - Other machinery : 5 5   JP  
847790 - Parts : 5 5   EU;JP  
8478 Machinery for preparing or making up tobacco, not specified or included 
elsewhere in this Chapter.       
847810 - Machinery. 5 5   EU;JP  
847890 - Parts. 5 5   JP  
8479 Machines and mechanical appliances ha ving individual functions, not specified 
or included elsewhere in this Chapter.         WT/ACC/SPEC/GEO/8
 Page 195HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
847910 -Machinery for public works, build ing or the like 5 5   EU;JP;USA  
847920 -Machinery for the extraction or prepara tion of animal or fixed vegetable fats 
or oils 5 5   JP  
847930 -Presses for the manufacture of particle  board or fibre building board of wood 
or other ligneous materials and other machinery for treating wood or cork 5 5   JP  
847940 -Rope or cable-making machines 5 5   JP  
847950 - Industrial robots, not elsewhere specified or included. 5 5   EU;JP  
847960 -Evaporative air coolers 5 5   JP  
84798 -Other machines and mechanical appliances:       
847981 --For treating metal, including electric wire coil-winders 5 5   JP  
847982 -- Mixing, kneading, crushing, grindi ng, screening, sifting, homogenizing, 
emulsifying or stirring machines. 5 5   EU;JP  
847989 --Other electromechanical devices: 5 5   EU;JP;CAN;CZ;
SK;USA  
847989 10 The following goods, for use in civil aircraf : Hydropneumatic batteries; 
Mechanical actuators for thrust reverser s; Toilet units specially designed; Air 
humidifiers and dehumidifiers; Servo-m echanisms, non-electric; Non-electric 
starter motors; Pneumatic starters for turbo-jets, turbo-je ts, turbo-propellers 
and other gas turbines; Windscreen wipers, non-electric; Propeller regulators, 
non-electric 5 0 *    
847990 -Parts: 5 5   EU;JP;CAN;USA  
847990 10 --- For use in civil aircraft 5 0 *    
8480 Moulding boxes for metal foundry; moul d bases; moulding patterns; moulds 
for metal (other than ingot moulds), me tal carbides, glass, mineral materials, 
rubber or plastics.       
848010 -Moulding boxes for metal foundry 5 5   JP  
848020 -Mould bases 5 5   JP  
848030 -Moulding patterns 5 5   JP  
84804 -Moulds for metal or metal carbides:       
848041 --Injection or compre ssion types 5 5   JP  
848049 --Other 5 5   JP  
848050 -Moulds for glass 5 5   JP  
848060 -Moulds for mineral materials 5 5   JP  
84807 -Moulds for rubber or plastics:       
848071 --Injection or compressi on types: 5 5   EU;JP  
848079 --Other 5 5   JP  
8481 Taps, cocks, valves and similar applian ces for pipes, boiler shells, tanks, vats 
or the like, including pressure-reducing va lves and thermostatically controlled 
valves.       
848110 - Pressure-reducing valves : 5 5   JP;CZ;SK  
848120 -Valves for oleohydraulic or pneum atic transmissions 5 5   EU;JP  
848130 -Check valves 5 5   JP   WT/ACC/SPEC/GEO/8 
Page 196 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
848140 -Safety or relief valves 5 5   JP  
848180 - Other appliances : 5 5   EU;JP;CAN;CZ;
SK  
848190 -Parts 5 5   JP  
8482 Ball or roller bearings.       
848210 -Ball bearings 5 5   JP  
848220 -Tapered roller bearings, including cone a nd tapered roller assemblies 5 5   JP  
848230 -Spherical roller bearings 5 5   JP  
848240 -Needle roller bearings 5 5   JP  
848250 -Other cylindrical roller bearings 5 5   JP  
848280 -Other, including combined ba ll/roller bearings 5 5   JP  
84829 -Parts:       
848291 --Balls, needles and rollers 5 5   JP  
848299 --Other 5 5   JP  
8483 Transmission shafts (including cam sh afts and crank shafts) and cranks; 
bearing housings and plain shaft beari ngs; gears and gearing; ball or roller 
screws; gear boxes and other speed changers, including torque converters; 
flywheels and pulleys, including pulley blocks; clutches and shaft coupling ( 
including universal joints).       
848310 -Transmission shafts (including cam shafts a nd crank shafts) and cranks. 5 0 *  JP;USA  
848310 10 --- For use in civil aircraft 5 0 *    
848320 - Bearing housings, incorporating ba ll or roller bearings: 5 0 *  JP  
848330 -Bearing housings, not incorporating ball or roller bearings; plain shaft 
bearings: 5 0 *  JP;USA  
848330 10 --- For use in civil aircraft 5 0 *    
848340 -Gears and gearing, other than toot hed wheels, chain sprockets and other 
transmission elements presented separate ly; ball or roller screws; gear boxes 
and other speed changers, including torque converters 5 0 *  JP;USA  
848340 10 --- For use in civil aircraft 5 0 *    
848350 -Flywheels and pulleys, including pulley blocks 5 0 *  JP;USA  
848350 10 --- Pulleys for use in civil aircraft 5 0 *    
848360 -Clutches and shaft couplings (inclu ding universal joints) 5 0 *  JP;USA  
848360 10 --- For use in civil aircraft 5 0 *    
848390 -Parts 5 0 *  JP;USA  
848390 10 --- For use in civil aircraft 5 0 *    
8484 Gaskets and similar joints of metal shee ting combined with other material or of 
two or more layers of metal; sets or a ssortments of gaskets and similar joints, 
dissimilar in composition, put up in pouc hes, envelopes or similar packings; 
mechanical seals.       
848410 -Gaskets and similar joints of metal sheeting combined with other material or 
of two or more layers of metal: 5 0 *  JP;USA  
848410 10 --- For use in civil aircraft 5 0 *      WT/ACC/SPEC/GEO/8
 Page 197HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
848420 - Mechanical seals. 5 0 *  JP  
848490 -Other 5 0 *  JP;USA  
848490 10 --- For use in civil aircraft 5 0 *    
8485 Machinery parts, not containing el ectrical connectors, insulators, coils, 
contacts or other electrical features, not specified or included elsewhere in this 
Chapter.       
848510 -Ships' or boats' propellers and blades therefor 5 5   JP  
848590 - Other : 5 5   EU;JP  
8501 Electric motors and generators (exc luding generating sets).       
850110 -Motors of an output not exceeding 37.5 W 5 5   JP  
850120 -Universal AC/DC motors of an output exceeding 37.5 W: 5 0 *  JP;USA  
850120 10 -- Of an output exceeding 735 W But not exceeding 150 kW, for use in civil 
aircraft. 5 0 *    
85013 -Other DC motors; DC generators:       
850131 --Of an output not exceeding 750 W: 5 0 *  JP;USA  
850131 10 --- Motors of an output exceeding 735 W, DC generators, for use in civil 
aircraft. 5 0 *    
850132 --Of an output exceeding 750 W but not exceeding 75 kW: 5 0 *  JP;USA  
850132 10 --- For use in civil aircraft 5 0 *    
850133 --Of an output exceeding 75 kW but not exceeding 375 kW: 5 0 *  JP;USA  
850133 10 --- Motors of an output not exceeding 150 kW and generators, for use in civil 
aircraft. 5 0 *    
850134 --Of an output exceeding 375 kW: 5 0 *  JP;USA  
850134 10 --- Generators for use in civil aircraft 5 0 *    
850140 -Other AC motors, single-phase: 5 0 *  JP;USA  
850140 10 -- Of an output exceeding 735 W but not exceeding 150 kW, for use in civil 
aircraft. 5 0 *    
85015 -Other AC motors, multi-phase:       
850151 --Of an output not exceeding 750 W: 5 0 *  JP;USA  
850151 10 --- Of an output exceeding 735 W, for use in civil aircraft. 5 0 *    
850152 --Of an output exceeding 750 W but not exceeding 75 kW: 5 0 *  JP;USA  
850152 10 --- For use in civil aircraft 5 0 *    
850153 --Of an output exceeding 75 kW 5 0 *  JP;USA  
850153 10 --- Of an output not exceeding 150 kW, for use in civil aircraft. 5 0 *    
85016 -AC generators (alternators):       
850161 --Of an output not exceeding 75 kVA: 5 0 *  JP;USA  
850161 10 --- For use in civil aircraft 5 0 *    
850162 --Of an output exceeding 75 kVA but not exceeding 375 kVA: 5 0 *  JP;CZ;SK;USA  
850162 10 --- For use in civil aircraft 5 0 *    
850163 --Of an output exceeding 375 kVA but not exceeding 750 kVA: 5 0 *  JP;USA  
850163 10 --- For use in civil aircraft 5 0 *    
850164 -- Of an output exceeding 750 kVA. 5 5   JP;USA   WT/ACC/SPEC/GEO/8 
Page 198 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
8502 Electric generating sets and rotary converters.       
85021 -Generating sets with compression-i gnition internal combustion piston engines 
(diesel or semi-diesel engines):       
850211 --Of an output not exceeding 75 kVA: 5 5   JP;USA  
850211 10 --- For use in civil aircraft 5 0 *    
850212 --Of an output exceeding 75 kVA but not exceeding 375 kVA 5 5   EU;JP;USA  
850212 10 --- For use in civil aircraft 5 0 *    
850213 --Of an output exceeding 375 kVA 5 5   EU;JP;USA  
850213 10 --- For use in civil aircraft 5 0 *    
850220 -Generating sets with spar k-ignition internal combustion pi ston engines: 5 5   JP;USA  
850220 10 --- For use in civil aircraft 5 0 *    
85023 -Other generating sets:       
850231 --Wind-powered 5 5   JP  
850239 --Other: 5 5   JP  
850239 10 --- For use in civil aircraft 5 0 *    
850240 -Electric rotary converters: 5 5   EU;JP;USA  
850240 10 --- For use in civil aircraft 5 0 *    
8503 Parts suitable for use solely or princi pally with the machines of heading No. 
85.01 or 85.02.       
850300 Parts suitable for use solely or princi pally with the machin es of heading No 
8501 or 8502 : 5 5   JP;CZ;SK  
8504 Electrical transformers, static converters (for example, rectifiers) and 
inductors.       
850410 -Ballasts for discharge lamp s or tubes 5 5   JP;USA  
850410 10 --- For use in civil aircraft 5 0 *    
85042 -Liquid dielectric transformers:       
850421 --Having a power handling capacity not exceeding 650 kVA 5 5   JP  
850422 --Having a power handling capacity exceeding 650 kVA but not exceeding 
10,000 kVA 5 5   JP  
850423 --Having a power handling capacity exceeding 10,000 kVA 5 5   JP  
85043 -Other transformers:       
850431 --Having a power handling capacity not exceeding 1 kVA 5 0 *  JP;USA  
850431 10 --- For use in civil aircraft 5 0 *    
850432 --Having a power handling capacity exceeding 1 kVA but not exceeding 16 
kVA 5 0 *  JP;USA  
850432 10 --- For use in civil aircraft 5 0 *    
850433 --Having a power handling capacity exceeding 16 kVA but not exceeding 500 
kVA 5 0 *  JP;USA  
850433 10 --- For use in civil aircraft 5 0 *    
850434 --Having a power handling capacity exceeding 500 kVA 5 0 *  JP  
850440 -Static converters: 5 0 *  JP;USA  
850440 10 --- For use in civil aircraft 5 0 *      WT/ACC/SPEC/GEO/8
 Page 199HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
850450 -Other inductors: 5 0 *  JP;USA  
850450 10 --- For use in civil aircraft 5 0 *    
850490 -Parts: 5 0 *  JP  
8505 Electro-magnets; permanent magnets and articles intended to become 
permanent magnets after magnetisation; electro-magnetic or permanent magnet 
chucks, clamps and similar holding devices; electro-magnetic couplings, 
clutches and brakes; electro-magnetic lifting heads.       
85051 -Permanent magnets and articles inte nded to become permanent magnets after 
magnetisation:       
850511 --Of metal 5 5   JP  
850519 --Other 5 5   JP  
850520 -Electro-magnetic couplings, cl utches and brakes 5 5   JP  
850530 -Electro-magnetic lifting heads 5 5   JP  
850590 - Other, including parts: 5 5   JP  
8506 Primary cells and primary batteries.       
850610 -Manganese dioxi de 5 5   JP  
850630 -Mercuric oxide 5 5   JP  
850640 -Silver oxide 5 5   JP  
850650 -Lithium 5 5   JP  
850660 -Air-zinc 5 5   JP  
850680 -Other 5 5   JP  
850690 -Parts 5 5   JP  
8507 Electric accumulators, including separators  therefor, whether or not rectangular 
(including square).       
850710 -Lead-acid, of a kind used for st arting piston engines 5 0 *  JP;USA  
850710 10 --- For use in civil aircraft 5 0 *    
850720 -Other lead-acid accumulators: 5 0 *  JP;USA  
850720 10 --- For use in civil aircraft 5 0 *    
850730 -Nickel-cadmium: 5 0 *  JP;USA  
850730 10 --- For use in civil aircraft 5 0 *    
850740 -Nickel-iron: 5 0 *  JP;USA  
850740 10 --- For use in civil aircraft 5 0 *    
850780 -Other accumulators: 5 0 *  JP;USA  
850780 10 --- For use in civil aircraft 5 0 *    
850790 -Parts: 5 0 *  JP;USA  
850790 10 --- For use in civil aircraft 5 0 *    
8508 Electro-mechanical tools for working in  the hand, with self-contained electric 
motor.       
850810 -Drills of all kinds 5 5   JP;SWZ  
850820 -Saws 5 5   JP;SWZ  
850880 -Other tools 5 5   JP;CZ;SK  
850890 - Parts. 5 5   JP   WT/ACC/SPEC/GEO/8 
Page 200 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
8509 Electro-mechanical domestic appliances, with  self-contained electric motor.       
850910 -Vacuum cleaners 5 5   EU;JP  
850920 -Floor polishers 5 5   JP  
850930 -Kitchen waste disposers 5 5   JP  
850940 -Food grinders and mixers; fruit or ve getable juice extractors 5 5   JP  
850980 -Other appliances 5 5   JP  
850990 -Parts 5 5   JP  
8510 Shavers, hair clippers and hair-re moving appliances, with self-contained 
electric motor.       
851010 -Shavers 5 5   JP  
851020 -Hair clippers 5 5   JP  
851030 -Hair-removing appliances 5 5   JP  
851090 -Parts 5 5   JP  
8511 Electrical ignition or starting equipmen t of a kind used for spark-ignition or 
compression-ignition internal combustion engines (for example, ignition 
magnetos, magneto-dynamos, ignition co ils, sparking plugs and glow plugs, 
starter motors); generators (for example,  dynamos, alternators) and cut-out of a 
kind used in conjunction with such engines.       
851110 -Sparking plugs: 5 0 *  JP;USA  
851110 10 --- For use in civil aircraft 5 0 *    
851120 -Ignition magnetos; magneto-dynamos; magnetic flywheels 5 0 *  JP;USA  
851120 10 --- For use in civil aircraft 5 0 *    
851130 -Distributors; igniti on coils: 5 0 *  JP;USA  
851130 10 --- For use in civil aircraft 5 0 *    
851140 -Starter motors and dual purpose starter-generators: 5 0 *  JP;USA  
851140 10 --- For use in civil aircraft 5 0 *    
851150 -Other generators: 5 0 *  JP;USA  
851150 10 --- For use in civil aircraft 5 0 *    
851180 -Other equipment: 5 0 *  JP;USA  
851180 10 --- For use in civil aircraft 5 0 *    
851190 - Parts. 5 0 *  JP  
8512 Electrical lighting or signalling equipmen t (excluding articles of heading No. 
85.39), windscreen wipers, defrosters and de misters, of a kind used for cycles 
or motor vehicles.       
851210 -Lighting or visual signa lling equipment of a kind used on bicycles 5 5   JP  
851220 -Other lighting or visual signalling equipment 5 5   JP  
851230 -Sound signalling equipment 5 5   JP  
851240 -Windscreen wipers, defroste rs and demisters 5 5   JP  
851290 -Parts 5 5   JP  
8513 Portable electric lamps designed to func tion by their own source of energy (for 
example, dry batteries, accumulators, ma gnetos), other than lighting equipment 
of heading No. 85.12.         WT/ACC/SPEC/GEO/8
 Page 201HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
851310 -Lamps 5 0 *  JP  
851390 -Parts 5 0 *  JP  
8514 Industrial or laboratory electric (includi ng induction or dielectric) furnaces and 
ovens; other industrial or laboratory induction or diel ectric heating equipment.       
851410 - Resistance heated furnaces and ovens : 5 5   JP;CZ;SK  
851420 - Induction or dielectric furnaces and ovens : 5 5   JP  
851430 - Other furnaces and ovens : 5 5   EU;JP  
851440 - Other induction or dielectric heating equipment. 5 5   JP  
851490 - Parts : 5 5   JP  
8515 Electric (including electrically heated gas), laser or other light or photon beam, 
ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or 
welding machines and apparatus, whethe r or not capable of cutting; electric 
machines and apparatus for hot spraying of metals cermets.       
85151 -Brazing or soldering machines and apparatus:       
851511 --Soldering irons and guns 5 5   JP  
851519 -- Other. 5 5   JP  
85152 -Machines and apparatus for resist ance welding of metal:       
851521 --Fully or partly automatic 5 5   JP  
851529 --Other: 5 5   JP  
85153 -Machines and apparatus for arc (including plasma arc) welding of metals:       
851531 --Fully or partly automatic 5 5   JP  
851539 --Other: 5 5   JP  
851580 -Other machines and apparatus: 5 5   JP  
851590 -Parts: 5 5   JP  
8516 Electric instantaneous or storage water heaters and immersion heaters; electric 
space heating apparatus and soil heati ng apparatus; electro-thermic hair-
dressing apparatus (for example, hair drye rs, hair curlers, curling tong heaters) 
and hand dryers; electric smoothing irons; other electro-thermic appliances of a 
kind used for domestic purposes; electric neating resistors, other than those of heading No. 85.45.       
851610 -Electric instantaneous or storage water h eaters and immersion heaters: 5 5   EU;JP  
85162 -Electric space heating apparatus and el ectric soil heating apparatus:       
851621 --Storage heating radiators 5 5   JP  
851629 --Other 5 5   JP  
85163 -Electro-thermic hair-dressing or hand-drying apparatus:       
851631 -- Hair dryers : 5 5   JP  
851632 --Other hair-dressing apparatus 5 5   JP  
851633 --Hand-drying apparatus 5 5   JP  
851640 -Electric smoothing irons: 5 5   EU;JP  
851650 -Microwave ovens 5 5   JP  
851660 -Other ovens; cookers, cooking plates, boiling ri ngs, grillers and roasters: 5 5   EU;JP;CZ;SK  
85167 -Other electro-thermic appliances:        WT/ACC/SPEC/GEO/8 
Page 202 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
851671 --Coffee or tea makers 5 5   JP  
851672 --Toasters 5 5   JP  
851679 -- Other : 5 5   EU;JP  
851680 -Electric heating resistors 5 0 *  JP;USA  
851680 10 --- Assembled only with a simple insu lated former and electrical connections, 
used for anti-icing or de-icing, for use in civil aircraft 5 0 *    
851690 - Parts. 5 5   JP  
8517 Electrical apparatus for line telephony  or line telegraphy, including line 
telephone sets with cordless handsets and telecommunication apparatus for 
carrier-current line systems or for digital line systems; videophones.       
85171 -Telephone sets; videophones:       
851711 --Line telephone sets with cordless handsets 5 5   EU;JP  
851719 --Other: 5 5   EU;JP  
85172 -Facsimile machines and teleprinters:       
851721 --Facsimile machines 5 5   EU;JP  
851722 --Teleprinters 5 5   EU;JP  
851730 -Telephonic or telegraphic switc hing apparatus 5 5   EU;JP;CAN  
851750 -Other apparatus, for carrier-current line system s or for digital line systems: 5 5   EU;JP;CAN  
851780 -Other apparatus: 5 5   EU;JP  
851790 -Parts: 5 5   EU;AU;JP;CAN  
8518 Microphones and stands therefor; loudspeakers, whether or not mounted in 
their enclosures; headphones, earphones and combined microphone/speaker sets; audio-frequency electric amplif iers; electric sound amplifier sets.       
851810 -Microphones and stands therefor 5 0 *  JP;USA  
851810 10 --- For use in civil aircraft 5 0 *    
85182 -Loudspeakers, whether or not mounted in their enclosures:       
851821 --Single loudspeakers, mounted in their enclosures 5 0 *  JP;USA  
851821 10 --- For use in civil aircraft 5 0 *    
851822 --Multiple loudspeakers, mounted in the same enclosure 5 0 *  JP;USA  
851822 10 --- For use in civil aircraft 5 0 *    
851829 --Other: 5 0 *  JP;USA  
851829 10 --- For use in civil aircraft 5 0 *    
851830 -Headphones, earphones and combined mi crophone/speaker sets: 5 0 *  JP;USA  
851830 10 --- For use in civil aircraft 5 0 *    
851840 -Audio-frequency electric am plifiers 5 0 *  JP;USA  
851840 10 --- For use in civil aircraft 5 0 *    
851850 -Electric sound amplifier sets 5 0 *  JP;USA  
851850 10 --- For use in civil aircraft 5 0 *    
851890 -Parts 5 5   JP  
8519 Turntables (record-decks), record-players, cassette-players and other sound 
reproducing apparatus, not incor porating a sound recording device.       
851910 -Coin- or disc-operated record-players 5 5   JP    WT/ACC/SPEC/GEO/8
 Page 203HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
85192 -Other record-players:       
851921 --Without loudspeaker 5 5   JP  
851929 --Other 5 5   JP  
85193 -Turntables (record-decks):       
851931 --With automatic record changing mechanism 5 5   JP  
851939 --Other 5 5   JP  
851940 -Transcribing machines 5 5   JP  
85199 -Other sound reproducing apparatus:       
851992 --Pocket-size cassette-players 5 5   JP  
851993 --Other, cassette-type 5 5   JP  
851999 --Other 5 5   EU;JP  
8520 Magnetic tape recorders and other sound recording apparatus, whether or not 
incorporating a sound reproducing device.       
852010 -Dictating machines not capable of operating without an external source of 
power 5 5   JP  
852020 -Telephone answering machines 5 5   EU;JP  
85203 -Other magnetic tape recorders incorpora ting sound reproducing apparatus:       
852032 --Digital audio type 5 5   JP  
852033 --Other, cassette-type 5 5   JP  
852039 --Other 5 5   JP  
852090 -Other 5 0 *  JP;USA  
852090 10 --- For use in civil aircraft 5 0 *    
8521 Video recording or reproducing appara tus, whether or not incorporating a 
video tuner.       
852110 -Magnetic tape-type 5 0 *  JP;USA  
852110 10 --- For use in civil aircraft 5 0 *    
852190 -Other 5 0 *  JP;USA  
8522 Parts and accessories suitable for use sole ly or principally with the apparatus of 
headings Nos. 85.19 to 85.21.       
852210 - Pick-up cartridges. 5 0 *  JP  
852290 -Other: 5 0 *  JP;USA  
852290 10 --Assemblies and sub-assemblies cons isting of two or more parts or pieces 
fastened or joined together, for appa ratus falling within subheading 8520 90, 
for use in civil aircraft 5 0 *    
8523 Prepared unrecorded media for sound recording or similar recording of other 
phenomena, other than products of Chapter 37.       
85231 -Magnetic tapes:       
852311 -- Of a width not exceeding 4 mm 5 5   EU;JP  
852312 -- Of a width exceeding 4 mm but not exceeding 6,5 mm 5 5   EU;JP  
852313 -- Of a width exceeding 6,5 mm 5 5   EU;JP  
852320 -Magnetic discs: 5 5   EU;JP  
852330 -Cards incorporating a magnetic stripe 5 5   EU;JP   WT/ACC/SPEC/GEO/8 
Page 204 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
852390 -Other 5 5   EU;JP  
8524 Records, tapes and other recorded media for sound or other similarly recorded 
phenomena, including matrices and mast ers for the production of records, but 
excluding products of Chapter 37.       
852410 -Gramophone records 5 5   JP  
85243 -Discs for laser reading systems:       
852431 --For reproducing phenome na other than sound or image 5 5   EU;JP  
852432 --For reproducing sound only 5 5   JP  
852439 --Other: 5 5   JP  
852440 -Magnetic tapes for reproduc ing phenomena other than sound or image: 5 5   EU;JP  
85245 -Other magnetic tapes:       
852451 --Of a width not exceeding 4 mm 5 5   JP  
852452 --Of a width exceeding 4 mm but not exceeding 6.5 mm 5 5   JP  
852453 --Of a width exceeding 6.5 mm 5 5   JP  
852460 -Cards incorporating a magnetic stripe 5 5   JP  
85249 -Other:       
852491 --For reproducing phenome na other than sound or image: 5 5   EU;JP  
852499 --Other: 5 5   EU;JP  
8525 Transmission apparatus for radio- telephony, radio-telegraphy, radio-
broadcasting or television, whether or not incorpora ting reception apparatus or 
sound recording or reproduc ing apparatus; television cameras; still image 
video cameras and other video cameras;  still image video cameras and other 
video camera recorders.       
852510 -Transmission apparatus: 5 0 *  EU;JP;CAN;USA  
852510 10 -- Radio-telegraphic or Ra dio-telephonic apparatus, for use in civil aircraft 5 0 *    
852520 -Transmission apparatus in corporating reception appara tus: 5 0 *  EU;AU;JP;CAN;
USA  
852520 10 -- Radio-telegraphic or Ra dio-telephonic apparatus, for use in civil aircraft 5 0 *    
852530 -Television cameras: 5 5   JP  
852540 - Still image video cameras and other video camera recorders : 5 5   JP  
8526 Radar apparatus, radio navigational ai d apparatus and radio remote control 
apparatus.       
852610 -Radar apparatus 5 0 *  JP;USA  
852610 10 --- For use in civil aircraft 5 0 *    
85269 -Other:     JP  
852691 --Radio navigational aid a pparatus: 5 0 *  JP;USA  
 --- For use in civil aircraft       
85269111 ---- Radio navigational receivers. 5 0 *    
85269119 ---- Other. 5 0 *    
852692 --Radio remote control apparatus 5 0 *  JP;USA  
852692 10 --- For use in civil aircraft 5 0 *      WT/ACC/SPEC/GEO/8
 Page 205HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
8527 Reception apparatus for radio-tele phony, radio-telegraphy or radio-
broadcasting, whether or not combined, in the same housing, with sound 
recording or reproducing apparatus or a clock.       
85271 -Radio-broadcast receivers  capable of operating without an external source of 
power, including apparatus capable of r eceiving also radio-telephony or radio-
telegraphy:       
852712 --Pocket-size radio cassette-players 5 5   JP  
852713 --Other apparatus combined with sound recording or reproducing apparatus 5 5   JP  
852719 --Other 5 5   JP  
85272 -Radio-broadcast receivers  not capable of operating without an external source 
of power, of a kind used in motor vehicles, including apparatus capable of 
receiving also radio-telephony  or radio-telegraphy:       
852721 --Combined with sound recording or  reproducing apparatus 5 5   JP  
852729 --Other 5 5   JP  
85273 -Other radio-broadcast receivers, incl uding apparatus capable of receiving also 
radio-telephony or radio-telegraphy:       
852731 --Combined with sound recording or  reproducing apparatus 5 5   JP  
852732 --Not combined with sound recording or reproducing apparatus but combined 
with a clock 5 5   JP  
852739 --Other 5 5   JP  
852790 -Other apparatus: 5 0 *  AU;JP;USA  
852790 10 -- For radio-telephony or radio-telegra phy, for use in civil aircraft 5 0 *    
8528 Reception apparatus for television, whether or not in corporating radio-
broadcast receivers or s ound or video recording or  reproducing apparatus; 
video monitors and video projectors.       
85281 -Reception apparatus for television, whether or not incorporating radio-
broadcast receivers or s ound or video recording or  reproducing apparatus:       
852812 --Colour: 5 5   EU;JP  
852813 --Black and white or other monochrome: 5 5   JP  
85282 -Video monitors:       
852821 --Colour 5 5   JP  
852822 --Black and white or other monochrome 5 5   JP  
852830 -Video projectors: 5 5   JP  
8529 Parts suitable for use solely or principa lly with the apparatus of headings Nos. 
85.25 to 85.28.       
852910 -Aerials and aerial reflectors of all kinds; pa rts suitable for use therewith: 5 0 *  EU;JP;USA  
852910 10 -- For use in civil aircraft 5 0 *      
852990 -Other: 5 0 *  EU;AU;JP;CAN;
USA  
852990 10 -- Assemblies and sub-assemblies cons isting of two or more parts or pieces 
fastened or joined together, for appa ratus falling within subheadings 8526 10 
10, 8526 91 11, 8526 91 19 and 8526 92 10, for use in civil aircraft 5 0 *     WT/ACC/SPEC/GEO/8 
Page 206 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
8530 Electrical signalling, safety or tra ffic control equipment for railways, 
tramways, roads, inland waterways, pa rking facilities, port installations or 
airfields (other than those of heading No. 86.08).       
853010 - Equipment for railways or tramways. 5 5   JP  
853080 - Other equipment. 5 5   JP  
853090 - Parts. 5 5   JP  
8531 Electric sound or visual signalling appa ratus (for example, bells, sirens, 
indicator panels, burglar or fire alarms),  other than those of heading No. 85.12 
or 85.30.       
853110 -Burglar or fire alarms and similar apparatus: 5 5   JP  
853120 -Indicator panels incor porating liquid crystal devices  (LCD) or light emitting 
diodes (LED): 5 0 *  EU;JP;USA  
853120 10 --- For use in civil aircraft 5 0 *    
853180 -Other apparatus: 5 0 *  JP;USA  
853180 10 --- For use in civil aircraft 5 0 *    
853190 -Parts: 5 5   JP  
8532 Electrical capacitors, fixed, variable or adjustable (pre-set).       
853210 -Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive 
power handling capacity of not less than 0.5 kvar (power capacitors) 5 5   EU;JP  
85322 -Other fixed capacitors:       
853221 --Tantalum 5 5   EU;JP  
853222 --Aluminium electrolytic 5 5   JP  
853223 --Ceramic dielectric, single layer 5 5   JP  
853224 --Ceramic dielectric, multilayer: 5 5   JP  
853225 --Dielectric of paper or plastics 5 5   JP  
853229 --Other 5 5   JP  
853230 -Variable or adjustable (pre-set) capacitors 5 5   JP  
853290 -Parts 5 5   JP  
8533 Electrical resistors (including rheostats and potentiometers), other than heating 
resistors.       
853310 -Fixed carbon resistors, compos ition or film types 5 5   JP  
85332 -Other fixed resistors:       
853321 --For a power handling capacity  not exceeding 20 W 5 5   JP  
853329 --Other 5 5   JP  
85333 -Wirewound variable resistors, includi ng rheostats and potentiometers:       
853331 --For a power handling capacity  not exceeding 20 W 5 5   JP  
853339 --Other 5 5   JP  
853340 -Other variable resistors, including rh eostats and potentiometers: 5 5   JP  
853390 -Parts 5 5   JP  
8534 Printed circuits       
853400 Printed circuits 5 5   JP    WT/ACC/SPEC/GEO/8
 Page 207HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
8535 Electrical apparatus for switching or protecting electrical circuits, or for 
making connections to or in electrical ci rcuits (for example, switches, fuses, 
lightning arresters, voltage limiters, surge suppressors, plugs, junction boxes), 
for a voltage exceeding1,000 volts.       
853510 -Fuses 5 5   JP  
85352 -Automatic circuit breakers:       
853521 --For a voltage of less than 72.5 kV 5 5   JP  
853529 --Other 5 5   JP  
853530 -Isolating switches and make-a nd-break switches 5 5   JP  
853540 -Lightning arresters, voltage limite rs and surge suppressors 5 5   JP  
853590 -Other 5 5   JP  
8536 Electrical apparatus for switching or protecting electrical circuits, or for 
making connections to or in electrical ci rcuits (for example, switches, relays, 
fuses, surge suppressors, plugs, socket s, lamp-holders, junction boxes), for a 
voltage not exceeding 1,000 volts.       
853610 -Fuses 5 5   JP  
853620 -Automatic circuit breakers 5 5   JP  
853630 -Other apparatus for protecting electrical circuits 5 5   JP  
85364 -Relays:       
853641 --For a voltage not exceeding 60 V 5 5   JP  
853649 --Other 5 5   JP  
853650 -Other switches: 5 5   JP;SWZ  
85366 -Lamp-holders, plugs and sockets:       
853661 --Lamp-holders 5 5   JP  
853669 --Other: 5 5   JP;SWZ  
853690 -Other apparatus: 5 5   JP;SWZ  
8537 Boards, panels, consoles, desks, cabinet s and other bases, e quipped with two or 
more apparatus of heading No. 85.35 or 85.36, for electric control or the 
distribution of electricity, including those incorporating instruments or 
apparatus of Chapter 90, and numarical control apparatus, other than switching 
apparatus of heading No. 85.17.       
853710 - For a voltage not exceeding 1 000 V: 5 5   JP  
853720 - For a voltage exceeding 1 000 V : 5 5   JP  
8538 Parts suitable for use solely or princi pally with the appara tus of heading No. 
85.35, 85.36 or 85.37.       
853810 - Boards, panels, consoles, desks, ca binets and other bases for the goods of 
heading No 8537, not equipped with their apparatus. 5 5   JP  
853890 - Other : 5 5   JP  
8539 Electric filament or discharge lamps,  including sealed beam lamp units and 
ultra-violet or infra-red lamps; arc-lamps.       
853910 -Sealed beam lamp units: 5 0 *  JP;USA  
853910 10 --- For use in civil aircraft 5 0 *     WT/ACC/SPEC/GEO/8 
Page 208 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
85392 -Other filament lamps, excluding ultra-violet or infra-red lamps:       
853921 --Tungsten halogen: 5 5   JP  
853922 --Other, of a power not exceeding 200 W and for a voltage exceeding 100 V: 5 5   JP  
853929 --Other: 5 5   JP  
85393 -Discharge lamps, other than ultra-violet lamps:       
853931 --Fluorescent, hot cathode: 5 5   JP  
853932 --Mercury or sodium vapour lamps; metal halide lamps: 5 5   JP  
853939 --Other 5 5   JP  
85394 -Ultra-violet or infra-red lamps; arc-lamps:       
853941 --Arc-lamps 5 5   JP  
853949 --Other: 5 5   JP  
853990 - Parts : 5 5   JP  
8540 Thermionic, cold cathode or photo-cat hode valves and tubes (for example, 
vacuum or vapour or gas filled valves a nd tubes, mercury arc rectifying valves 
and tubes, cathode-ray tubes, television camera tubes).       
85401 -Cathode-ray television picture tube s, including video monitor cathode-ray 
tubes:       
854011 -- Colour : 5 5   JP  
854012 -- Black and white or othe r monochrome. 5 5   JP  
854020 -Television camera tubes; image converters and intensifiers; other photo-
cathode tubes 5 5   JP  
854040 -Data/graphic display tubes, colour, with a phosphor dot screen pitch smaller 
than 0.4 mm 5 5   JP  
854050 -Data/graphic display tubes, black a nd white or other monochrome 5 5   JP  
854060 -Other cathode-ray tubes 5 5   JP  
85407 -Microwave tubes (for example, magn etrons, klystrons, travelling wave tubes, 
carcinotrons), excluding grid-controlled tubes:       
854071 --Magnetrons 5 5   JP  
854072 --Klystrons 5 5   JP  
854079 --Other 5 5   JP  
85408 -Other valves and tubes:       
854081 --Receiver or amplifier valves and tubes 5 5   JP  
854089 --Other 5 5   JP  
85409 -Parts:       
854091 --Of cathode-ray tubes 5 5   JP  
854099 --Other 5 5   JP  
8541 Diodes, transistors and similar semiconductor devices; photosensitive 
semiconductor devices, including photovolta ic cells whether or not assembled 
in modules or made up into panels ; light emitting diodes; mounted piezo-
electric crystals.       
854110 -Diodes, other than photosensitive or light emitting diodes: 5 5   JP  
85412 -Transistors, other than photosensitive transistors:         WT/ACC/SPEC/GEO/8
 Page 209HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
854121 --With a dissipation rate of less than 1 W: 5 5   JP  
854129 --Other: 5 5   JP  
854130 -Thyristors, diacs and triacs, other than photosensitive devices: 5 5   JP  
854140 -Photosensitive semiconductor devices, in cluding photovoltaic cells whether or 
not assembled in modules or made up into panels; light emitting diodes: 5 5   JP  
854150 -Other semiconductor devices: 5 5   JP  
854160 -Mounted piezo-electric crystals 5 5   JP  
854190 -Parts 5 5   JP  
8542 Electronic integrated circuits and microassemblies.       
85421 -Monolithic digital integrated circuits:       
854212 --Cards incorporating an electronic integrated circuit ("smart" cards) 5 5   JP  
854213 --Metal oxide semiconductors (MOS technology): 5 5   JP  
854214 -- Circuits obtained by bipol ar technology : 5 5   JP  
854219 -- Other, including circuits obtained by a combination of bipolar and MOS 
technologies (BIMOS technology) : 5 5   JP  
854230 - Other monolithic integrated circuits : 5 5   JP  
854240 - Hybrid integrated circuits : 5 5   JP  
854250 - Electronic microassemblies. 5 5   EU;JP  
854290 - Parts. 5 5   EU;JP  
8543 Electrical machines and apparatus, ha ving individual functions, not specified 
or included elsewhere in this Chapter.       
85431 -Particle accelerators:       
854311 --Ion implanters for doping semiconductor materials 5 5   EU;JP  
854319 -- Other. 5 5   JP  
854320 - Signal generators. 5 5   JP  
854330 - Machines and apparatus for electroplating,  electrolysis or electrophoresis : 5 5   JP  
854340 - Electric fence energisers. 5 5   JP  
85438 -Other machines and apparatus:       
854381 --Proximity cards and tags 5 5   EU;JP;USA  
854389 --Other: 5 5   JP;USA  
854390 -Parts: 5 0 *  EU;JP;USA  
854390 10 -- Assemblies and sub-assemblies cons isting of two or more parts or pieces 
fastened or joined togeth er, for flight recorders, for use in civil aircraft 5 0 *    
8544 Insulated (including enam elled or anodised) wire, cable (including co-axial 
cable) and other insulated electric conductors, whether or not fitted with 
connectors; optical fibre cables, made  up of individually sheathed fibres, 
whether or not assembled with electri c conductors or fitted with connectors       
85441 - Winding wire :       
854411 -- Of copper : 5 5   EU;JP  
854419 -- Other : 5 5   JP  
854420 - Coaxial cable and other coaxia l electric conductors. 5 5   JP   WT/ACC/SPEC/GEO/8 
Page 210 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
854430 - Ignition wiring sets and other wiring sets  of a kind used in vehicles, aircraft 
or ships : 5 5   JP;USA  
854430 10 --- For use in civil aircraft 5 0 *    
85444 - Other electric conductors, for a voltage not exceeding 80 V :       
854441 -- Fitted with connectors : 5 5   JP  
854449 -- Other : 5 5   JP  
85445 -Other electric conductors, for a vo ltage exceeding 80 V but not exceeding 
1,000 V:       
854451 --Fitted with connectors 5 5   EU;JP  
854459 --Other 5 5   EU;JP  
854460 -Other electric conductors, for a voltage exceeding 1,000 V 5 5   JP  
854470 -Optical fibre cables 5 5   EU;JP  
8545 Carbon electrodes, carbon brushes, la mp carbons, battery carbons and other 
articles of graphite or other carbon, with  or without metal, of a kind used for 
electrical purposes.       
85451 -Electrodes:       
854511 -- Of a kind used for furnaces. 5 5   JP  
854519 --Other: 5 5   JP  
854520 -Brushes 5 5   JP  
854590 -Other: 5 5   JP  
8546 Electrical insulators of any material:       
854610 -Of glass 5 5   JP  
854620 -Of ceramics 5 5   JP  
854690 -Other 5 5   JP  
8547 Insulating fittings for electrical machin es, appliances or equipment, being 
fittings wholly of insulating material  apart from any minor components of 
metal (for example, threaded sockets) incorporated during moulding solely for 
purposes of assembly, other than insula tors of heading No. 85.47; electrical 
conduit tubing and joints therefor, of base  metal lined with insulating material.       
854710 -Insulating fittings of ceramics 5 5   JP  
854720 -Insulating fittings of plastics 5 5   JP  
854790 -Other 5 5   EU;JP  
8548 Waste and scrap of primary cells, primary batteries and electric accumulators; 
spent primary cells, spent primary batte ries and spent electric accumulators; 
electrical parts of machinery or apparatu s, not specified or included elsewhere 
in this Chapter.       
854810 -Waste and scrap of primary cells, primary batteries and electric accumulators; 
spent primary cells, spent primary batter ies and spent electric accumulators 5 5   JP  
854890 -Other: 5 5   EU;JP  
8601 Rail locomotives powered from an external source of electricity or by electric 
accumulators.       
860110 -Powered from an external source of electricity 12 12   JP    WT/ACC/SPEC/GEO/8
 Page 211HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
860120 -Powered by electric accumulators 12 12   JP  
8602 Other rail locomotives; locomotive tenders.       
860210 -Diesel-electric locomotives 12 12   JP  
860290 -Other 12 12   JP  
8603 Self-propelled railway or tramway coach es, vans and trucks, other than those 
of heading No. 86.04.       
860310 -Powered from an external source of electricity 12 12   JP  
860390 -Other 12 12   JP  
8604 Railway or tramway maintenance or service vehicles, whether or not self-
propelled (for example, workshops, cranes, ballast tampers, trackliners, testing 
coaches and track inspection vehicles).       
860400 -Railway or tramway maintenance or service vehicles, whether or not self-
propelled (for example, workshops, cranes, ballast tampers, trackliners, testing 
coaches and track inspection vehicles) 12 12   JP  
8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post 
office coaches and other special purpose railway or tramway coaches, not self-
propelled (excluding those of heading No. 86.04).       
860500 -Railway or tramway passenger coaches , not self-propelled; luggage vans, post 
office coaches and other special purpose railway or tramway coaches, not self-
propelled (excluding those of heading No. 86.04) 12 12   JP  
8606 Railway or tramway goods vans and wa gons, not self-propelled.       
860610 -Tank wagons and the like 12 12   JP  
860620 -Insulated or refrigerated vans and wagons, other than those of subheading No. 
8606.10 12 12   JP  
860630 -Self-discharging vans and wagons,  other than those of subheading No. 
8606.10 or 8606.20 12 12   JP  
86069 -Other:       
860691 --Covered and closed 12 12   JP  
860692 --Open, with non-removable sides of a height exceeding 60 cm 12 12   JP  
860699 --Other 12 12   JP  
8607 Parts of railway or tramway locomo tives or rolling-stock.       
86071 -Bogies, bissel-bogies, axles and wheel s, and parts thereof:       
860711 --Driving bogies and bi ssel-bogies 12 12   JP  
860712 --Other bogies and bissel-bogies 12 12   JP  
860719 --Other, including parts 12 12   JP  
86072 -Brakes and parts thereof:       
860721 --Air brakes and parts thereof 12 12   JP  
860729 --Other 12 12   JP  
860730 -Hooks and other coupling devices, buf fers, and parts thereof 12 12   JP  
86079 -Other:       
860791 --Of locomotives 12 12   JP  
860799 --Other 12 12   JP   WT/ACC/SPEC/GEO/8 
Page 212 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
8608 Railway or tramway track fixtures a nd fittings; mechanical (including electro-
mechanical) signalling, safety or tra ffic control equipment for railways, 
tramways, roads, inland waterways, pa rking facilities, port installations or 
airfields; parts of the foregoing.       
860800 Railway or tramway track fixtures a nd fittings; mechanical (including electro-
mechanical) signalling, safety or tra ffic control equipment for railways, 
tramways, roads, inland waterways, pa rking facilities, port installations or 
airfields; parts of the foregoing. 12 12   JP  
8609 Containers (including containers for th e transport of fluids) specially designed 
and equipped for carriage by one or more modes of transport.       
860900 Containers (including containers for th e transport of fluids) specially designed 
and equipped for carriage by one or more modes of transport. 12 12   JP  
8701 Tractors (other than tractors of heading No. 87.09).       
870110 -Pedestrian controlled tractors 12 0 *  JP  
870120 -Road tractors for semi-trailers 12 0 *  EU;JP;MX  
870130 -Track-laying tractors 12 0 *  JP;USA  
870190 -Other: 12 0 *  JP;USA  
8702 Motor vehicles for the transport of ten or more persons, including the driver.       
870210 - With compression-ignition internal co mbustion piston engine (diesel or semi-
diesel) : 12 12   EU;JP;MX  
870290 - Other : 12 6 *  EU;JP;MX  
8703 Motor cars and other motor vehicles principally designed for the transport of 
persons (other than those of heading No. 87.02), including station wagons and racing cars.       
870310 - Vehicles specially designed for tr avelling on snow; golf cars and similar 
vehicles : 12 12   JP;MX  
87032 - Other vehicles, with spark-ignition internal combustion reciprocating piston 
engine :       
870321 -- Of a cylinder capacity not exceeding 1 000 cm3 : 12 12   JP;MX  
870322 -- Of a cylinder capacity exceeding 1 000 cm3 but not exceeding 1 500 cm3 : 12 12   EU;JP;MX;TU  
870323 -- Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 3 000 cm3 : 12 12   EU;JP;MX;SWZ  
870324 -- Of a cylinder capacity exceeding 3 000 cm3 : 12 12   EU;JP;MX;CAN  
87033 - Other vehicles, with compression-i gnition internal combustion piston engine 
(diesel or semi-diesel) :       
870331 -- Of a cylinder capacity not exceeding 1 500 cm3 : 12 12   JP;MX  
870332  Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 2500 cm3 : 12 12   EU;JP;MX;TU  
870333 -- Of a cylinder capacity exceeding 2 500 cm3 : 12 12   EU;JP;MX  
870390 - Other : 12 12   JP;MX  
8704 Motor vehicles for the transport of goods.       
870410 -Dumpers designed for off-hi ghway use 12 0 *  JP;MX;USA  
87042 -Other, with compression-ignition intern al combustion piston engine (diesel or 
semi-diesel):         WT/ACC/SPEC/GEO/8
 Page 213HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
870421 --g.v.w. not exceeding 5 tonnes 12 0 *  EU;JP;MX  
870422 --g.v.w. exceeding 5 tonnes but not ex ceeding 20 tonnes 12 0 *  EU;JP;MX  
870423 --g.v.w. exceeding 20 tonnes: 12 0 *  JP;MX  
87043 -Other, with spark-ignition internal  combustion piston engine:       
870431 --g.v.w. not exceeding 5 tonnes 12 0 *  JP;MX  
870432 --g.v.w. exceeding 5 tonnes 12 0 *  JP;MX  
870490 -Other 12 0 *  JP;MX  
8705 Special purpose motor vehicles, other th an those principally designed for the 
transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper  lorries, spraying 
lorries, mobile workshops, mobile radiological units).       
870510 - Crane lorries. 12 12   JP  
870520 -Mobile drilling derricks 12 12   JP  
870530 - Fire fighting-vehicles. 12 12   JP  
870540 -Concrete-mixer lorries 12 12   JP  
870590 - Other : 12 12   EU;JP  
8706 Chassis fitted with engines, for the mo tor vehicles of headings Nos. 87.01 to 
87.05.       
870600 Chassis fitted with engines, for the mo tor vehicles of headings Nos. 87.01 to 
87.05. 12 12   JP;MX  
8707 Bodies (including cabs), for the motor vehicles of headings Nos. 87.01 to 
87.05.       
870710 -For the vehicles of heading No. 87.03 12 12   JP  
870790 -Other 12 12   JP  
8708 Parts and accessories of the motor vehicles of headings Nos. 87.01 to 87.05.       
870810 - Bumpers and parts thereof : 12 12   JP;MX  
87082 -Other parts and accessories of bodies (including cabs):       
870821 -- Safety seat belts : 12 12   JP;MX  
870829 -- Other : 12 12   JP;MX  
87083 -Brakes and servo-brakes and parts thereof:       
870831 -- Mounted brake linings : 12 12   JP;MX  
870839 -- Other : 12 12   JP;MX  
870840 - Gear boxes : 12 12   JP;MX  
870850 - Drive-axles with differential, whethe r or not provided with other transmission 
components : 12 12   JP;MX  
870860 - Non-driving axles and parts thereof : 12 12   JP;MX  
870870 - Road wheels and parts and accessories thereof : 12 12   JP;MX  
870880 - Suspension shock-absorbers : 12 12   JP;MX  
87089 -Other parts and accessories:       
870891 -- Radiators : 12 12   JP;MX  
870892 --Silencers and exhaust pipes 12 12   JP;MX  
870893 --Clutches and parts thereof 12 12   JP;MX   WT/ACC/SPEC/GEO/8 
Page 214 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
870894 -- Steering wheels, steering columns and steering boxes : 12 12   JP;MX  
870899 -- Other : 12 12   EU;JP;MX  
8709 Works trucks, self-propelled, not fitted  with lifting or handling equipment, of 
the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts 
of the foregoing vehicles.       
87091 -Vehicles:       
870911 --Electrical 12 12   JP  
870919 --Other 12 12   JP  
870990 -Parts 12 12   JP  
8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted 
with weapons, and parts of such vehicles.       
871000 -Tanks and other armour ed fighting vehicles, motorised, whether or not fitted 
with weapons, and parts of such vehicles 12 12   JP  
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, 
with or without side-cars; side-cars.       
871110 -With reciprocating internal combustion piston engine of a cylinder capacity 
not exceeding 50 cc 12 12   JP  
871120 -With reciprocating internal combustion piston engine of a cylinder capacity 
exceeding 50 cc but not exceeding 250 cc 12 12   JP  
871130 -With reciprocating internal combustion piston engine of a cylinder capacity 
exceeding 250 cc but not exceeding 500 cc 12 12   JP  
871140 -With reciprocating internal combustion piston engine of a cylinder capacity 
exceeding 500 cc but not exceeding 800 cc 12 12   EU;JP  
871150 -With reciprocating internal combustion piston engine of a cylinder capacity 
exceeding 800 cc 12 12   JP  
871190 -Other 12 12   JP  
8712 Bicycles and other cycles (including deliv ery tricycles), not motorised.       
871200 -Bicycles and other cycles (including delivery tricycles), not motorised 12 12   JP  
8713 Invalid carriages, whether or not mo torised or otherwise mechanically 
propelled.       
871310 -Not mechanically propelled 5 0 *  JP;USA  
871390 -Other 5 0 *  JP;USA  
8714 Parts and accessories of vehicles of headings Nos. 87.11 to 87.13.       
87141 -Of motorcycles (including mopeds):       
871411 --Saddles 12 12   JP  
871419 --Other 12 12   JP  
871420 -Of invalid carriages 5 0 *  JP;USA  
87149 -Other:       
871491 --Frames and forks, and parts thereof 12 12   JP  
871492 --Wheel rims and spokes 12 12   JP    WT/ACC/SPEC/GEO/8
 Page 215HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
871493 --Hubs, other than coaster braking hubs and hub brakes, and free-wheel 
sprocket-wheels 12 12   JP  
871494 --Brakes, including coaster braking hubs and hub brakes, and parts thereof 12 12   JP  
871495 --Saddles 12 12   JP  
871496 --Pedals and crank-gear, and parts thereof 12 12   JP  
871499 --Other 12 12   JP  
8715 Baby carriages and parts thereof.       
871500 -Baby carriages and parts thereof 12 12   JP  
8716 Trailers and semi-trailers; other vehi cles, not mechanically propelled; parts 
thereof:       
871610 -Trailers and semi-trailers of the carava n type, for housing or camping: 12 12   JP  
871620 - Self-loading or self-unloading tra ilers and semi-trailers for agricultural 
purposes : 12 12   JP  
87163 -Other trailers and semi-trailers for the transport of goods:       
871631 --Tanker trailers and tanke r semi-trailers 12 12   JP  
871639 --Other: 12 12   EU;JP  
871640 -Other trailers and semi-trailers 12 12   JP  
871680 -Other vehicles 12 6 *  EU  
871690 - Parts : 12 12   JP  
8801 Balloons and dirigibles; gliders, hang glider s and other non-powered aircraft.       
880110 -Gliders and hang gliders 12 12   USA  
880110 10 -- For civil use 12 0 *    
880190 -Other 12 12   USA  
880190 10 -- For civil use 12 0 *    
8802 Other aircraft (for example, helicop ters, aeroplanes); spacecraft (including 
satellites) and suborbital a nd spacecraft launch vehicles.       
88021 -Helicopters:       
880211 --Of an unladen weight not exceeding 2,000 kg 12 12   USA  
880211 10 --- Civil helicopters 12 0 *    
880212 --Of an unladen weight exceeding 2,000 kg 12 12   CAN;USA  
880212 10 --- Civil helicopters 12 0 *    
880220 -Aeroplanes and other aircraft, of an unlad en weight not exceeding 2,000 kg 12 12   USA  
880220 10 -- Civil aircraft 12 0 *    
880230 -Aeroplanes and other aircraft, of an  unladen weight exceeding 2,000 kg but 
not exceeding 15,000 kg 12 12   CAN;USA  
880230 10 -- Civil aircraft 12 0 *    
880240 -Aeroplanes and other aircraft, of an unl aden weight exceeding 15,000 kg 12 12   CAN;USA  
880240 10 -- Civil aircraft 12 0 *    
880260 -Spacecraft (including satellite s) and suborbital and spacecraf t launch vehicles 12 12     
8803 Parts of goods of heading No. 88.01 or 88.02.       
880310 -Propellers and rotors and parts thereof 12 12   USA  
880310 10 -- For use in civil aircraft 12 0 *     WT/ACC/SPEC/GEO/8 
Page 216 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
880320 -Under-carriages and parts thereof 12 12   USA  
880320 10 -- For use in civil aircraft 12 0 *    
880330 -Other parts of aeroplanes or helicopters 12 12   CAN;USA  
880330 10 -- For use in civil aircraft 12 0 *    
880390 -Other 12 12   USA  
880390 91 --- For use in civil aircraft and gliders 12 0 *    
8804 Parachutes (including dirigible parac hutes and paragliders) and rotochutes; 
parts thereof and accessories thereto.       
880400 -Parachutes (including dirigible parac hutes and paragliders) and rotochutes; 
parts thereof and accessories thereto 12 12     
8805 Aircraft launching gear; deck-arrestor  or similar gear; ground flying trainers; 
parts of the foregoing articles.       
880510 -Aircraft launching gear and parts ther eof; deck-arrestor or similar gear and 
parts thereof 12 12     
880520 -Ground flying trainers and parts thereof 12 12   CAN;USA  
880520 10 -- For civil use 12 0 *    
8901 Cruise ships, excursion boats, ferry- boats, cargo ships, barges and similar 
vessels for the transport of persons or goods.       
890110 -Cruise ships, excursion boats and si milar vessels principally designed for the 
transport of persons; ferry-boats of all kinds 12 12     
890120 -Tankers 12 12     
890130 -Refrigerated vessels, other than those of subheading No. 8901.20 12 12     
890190 -Other vessels for the transport of goods and other vessels for the transport of 
both persons and goods 12 12     
8902 Fishing vessels; factory ships and othe r vessels for processing or preserving 
fishery products.       
890200 -Fishing vessels; factory ships and othe r vessels for processing or preserving 
fishery products 12 12     
8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes.       
890310 -Inflatable 12 12     
89039 -Other:       
890391 --Sailboats, with or without auxiliary motor 12 12     
890392 --Motorboats, other than outboard motorboats 12 12     
890399 --Other 12 12     
8904 Tugs and pusher craft.       
890400 -Tugs and pusher craft 12 12     
8905 Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the 
navigability of which is su bsidiary to their main function; floating docks; 
floating or submersible drilli ng or production platforms.       
890510 -Dredgers 12 12     
890520 -Floating or submersible drilling or production platforms 12 12     
890590 -Other 12 12       WT/ACC/SPEC/GEO/8
 Page 217HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
8906 Other vessels, including warships and life boats other than rowing boats.       
890600 -Other vessels, including warships and lif eboats other than rowing boats 12 12     
8907 Other floating structures (for exam ple, rafts, tanks, coffer-dams, landing-
stages, buoys and beacons).       
890710 -Inflatable rafts 12 12     
890790 -Other 12 12     
8908 Vessels and other floating struct ures for breaking up.       
890800 -Vessels and other floating structures for breaking up 12 12     
9001 Optical fibres and optical fibre bundles; optical fibre cables other than those of 
heading No. 85.44; sheets and plates of polarising material; lenses (including 
contact lenses), prisms, mirrors and ot her optical elements, of any material, 
unmounted, other than such elements of glass not optically worked.       
900110 -Optical fibres, optical fibre bundles and cables 5 5     
900120 -Sheets and plates of polarising material 5 5     
900130 -Contact lenses 5 5     
900140 -Spectacle lenses of glass 5 5     
900150 -Spectacle lenses of other materials 5 5     
900190 -Other 5 5   USA  
900190 10 -- For use in civil aircraft 5 0 *    
9002 Lenses, prisms, mirrors and other optical  elements, of any material, mounted, 
being parts of or fittings for instruments or apparatus, other than such elements 
of glass not optically worked.       
90021 -Objective lenses:       
900211 --For cameras, projectors or photographic enlargers or reducers 5 5     
900219 --Other 5 5     
900220 -Filters 5 5     
900290 -Other 5 5   USA  
900290 10 -- For use in civil aircraft 5 0 *    
9003 Frames and mountings for spectacles, goggles or the like, and parts thereof.       
90031 -Frames and mountings:       
900311 --Of plastics 5 5   CZ;SK  
900319 --Of other materials 5 5     
900390 -Parts 5 5   EU  
9004 Spectacles, goggles and the like, corrective, protective or other.       
900410 -Sunglasses 5 5   CZ;SK  
900490 -Other 5 5     
9005 Binoculars, monoculars, other optical  telescopes, and mountings therefor; 
other astronomical instruments and mountings therefor, but not including 
instruments for radio-astronomy.       
900510 -Binoculars 5 5     
900580 -Other instruments 5 5     
900590 -Parts and accessories (including mountings) 5 5      WT/ACC/SPEC/GEO/8 
Page 218 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
9006 Photographic (other than cinematogra phic) cameras; photographic flashlight 
apparatus and flashbulbs other than di scharge lamps of heading No. 85.39.       
900610 -Cameras of a kind used for preparing printing plates or cylinders: 5 5     
900620 -Cameras of a kind used for recording documents on microfilm, microfiche or 
other microforms 5 5     
900630 -Cameras specially designed for unde rwater use, for aerial survey or for 
medical or surgical examination of in ternal organs; comparison cameras for 
forensic or criminological purposes 5 5     
900640 -Instant print cameras 5 5     
90065 -Other cameras:       
900651 --With a through-the-lens viewfinder (single lens reflex (SLR)), for roll film of 
a width not exceeding 35 mm 5 5     
900652 --Other, for roll film of a width less than 35 mm 5 5     
900653 --Other, for roll film of a width of 35 mm 5 5     
900659 --Other 5 5     
90066 -Photographic flashlight appara tus and flashbulbs:       
900661 --Discharge lamp ("electronic") flashlight apparatus 5 5     
900662 --Flashbulbs, flashcubes and the like 5 5     
900669 --Other 5 5     
90069 -Parts and accessories:       
900691 -- For cameras 5 5     
900699 --Other: 5 5     
9007 Cinematographic cameras and projectors,  whether or not incorporating sound 
recording or reproducing apparatus.       
90071 -Cameras:       
900711 --For film of less than 16 mm width or for double-8 mm film 5 5     
900719 --Other 5 5     
900720 -Projectors 5 5     
90079 -Parts and accessories:       
900791 -- For cameras. 5 5     
900792 --For projectors 5 5     
9008 Image projectors, other than cinema tographic; photographic (other than 
cinematographic) enlargers and reducers.       
900810 -Slide projectors 5 5     
900820 -Microfilm, microfiche or other microf orm readers, whether or not capable of 
producing copies 5 5     
900830 -Other image projectors 5 5     
900840 -Photographic (other than cinematographic) enlargers and reducers 5 5     
900890 -Parts and accessories 5 5     
9009 Photo-copying apparatus incorporating an optical system or of the contact type 
and thermo-copying apparatus.       
90091 -Electrostatic photo-copy ing apparatus:         WT/ACC/SPEC/GEO/8
 Page 219HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
900911 --Operating by reproducing the original  image directly onto the copy (direct 
process) 5 0 *  EU  
900912 -- Operating by reproducing the original image via an intermediate onto the 
copy (indirect process). 5 0 *    
90092 -Other photo-copying apparatus:       
900921 --Incorporating an opti cal system 5 0 *  EU  
900922 --Of the contact type 5 0 *    
900930 -Thermo-copying apparatus 5 0 *    
900990 -Parts and accessories: 5 0 *  EU  
9010 Apparatus and equipment for photogr aphic (including cinematographic) 
laboratories (including apparatus for th e projection or drawing of circuit 
patterns on sensitised semiconductor ma terials), not specified or included 
elsewhere in this Chapter; ne gatoscopes; projection screens.       
901010 - Apparatus and equipment for automatically developing photographic 
(including cinematographic)  film or paper in rolls or for automatically 
exposing developed film to rolls of photographic paper. 5 0 *    
90104 -Apparatus for the projection or dr awing of circuit patterns on sensitised 
semiconductor materials:       
901041 --Direct write-on-wafer apparatus 5 0 *  EU  
901042 --Step and repeat aligners 5 0 *  EU  
901049 --Other 5 0 *  EU  
901050 --Other apparatus and equipment for photographic (including cinematographic) 
laboratories; negatoscopes: 5 0 *    
901060 -Projection screens 5 0 *    
901090 - Parts and accessories: 5 0 *    
9011 Compound optical microscopes, incl uding those for photomicrography, 
cinephotomicrography or microprojection.       
901110 - Stereoscopic microscopes: 5 5     
901120 -Other microscopes, for photomic rography, cinephotomicrography or 
microprojection: 5 5     
901180 -Other microscopes 5 5     
901190 -Parts and accessories: 5 5     
9012 Microscopes other than optical microsc opes; diffraction apparatus.       
901210 -Microscopes other than optical microsc opes and diffraction apparatus: 5 5     
901290 -Parts and accessories: 5 5     
9013 Liquid crystal devices not constituting articles provided for more specifically 
in other headings; lasers, other than la ser diodes; other optical appliances and 
instruments, not specified or incl uded elsewhere in this Chapter.       
901310 -Telescopic sights for fitting to arms; periscopes; telescopes designed to form 
parts of machines, appliances, instrume nts or apparatus of this Chapter or 
Section XVI 5 5     
901320 -Lasers, other than laser diodes 5 5      WT/ACC/SPEC/GEO/8 
Page 220 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
901380 -Other devices, appliances and instruments: 5 5     
901390 -Parts and accessories: 5 5     
9014 Direction finding compasses; other navigational instruments and appliances.       
901410 -Direction finding compasses 5 5   USA  
901410 10 -- For use in civil aircraft 5 0 *    
901420 -Instruments and appliances for aeronautical or space navigation (other than 
compasses) 5 5   USA  
 -- For use in civil aircraft       
901420 13 --- Inertial navigation systems 5 0 *    
901420 18 --- Other 5 0 *    
901480 -Other instruments and appliances 5 5     
901490 -Parts and accessories 5 5   USA  
901490 10 -- Of instruments of subheadings 901410 and 901420 for use in civil aircraft 5 0 *    
9015 Surveying (including photogramme trical surveying), hydrographic, 
oceanographic, hydr ological, meteorological or geophysical instruments and 
appliances, excluding compasses; rangefinders.       
901510 -Rangefinders 5 5     
901520 -Theodolites and tacheometers 5 5     
901530 -Levels 5 5     
901540 -Photogrammetrical surveying inst ruments and appliances 5 5     
901580 -Other instruments and appliances 5 5   EU  
901590 - Parts and accessories. 5 5     
9016 Balances of a sensitivity of 5 cg or bette r, with or without weights.       
901600 -Balances of a sensitivity of 5 cg or be tter, with or without weights 5 5     
9017 Drawing, marking-out or mathematical  calculating instruments (for example, 
drafting machines, pantographs, protractor s, drawing sets, slide rules, disc 
calculators); instruments for measuring length, for use in the hand (for 
example, measuring rods and tapes, micr ometers, callipers), not specified or 
included elswhere in this chapter.       
901710 -Drafting tables and machines, whether or not automatic: 5 5     
901720 -Other drawing, marking-out or mathem atical calculating instruments: 5 5     
901730 -Micrometers, callipers and gauges 5 5     
901780 -Other instruments 5 5     
901790 -Parts and accessories: 5 5     
9018 Instruments and appliances used in me dical, surgical, dental or veterinary 
sciences, including scintigraphic apparatu s, other electro-medical apparatus 
and sight-testing instruments.       
90181 -Electro-diagnostic apparatus (includi ng apparatus for functional exploratory 
examination or for checking physiological parameters):       
901811 --Electro-cardiographs 5 0 *  MX;USA  
901812 --Ultrasonic scanning a pparatus 5 0 *  MX;USA  
901813 --Magnetic resonance imagi ng apparatus 5 0 *  MX;USA    WT/ACC/SPEC/GEO/8
 Page 221HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
901814 --Scintigraphic apparatus 5 0 *  MX;USA  
901819 --Other 5 0 *  EU;MX;USA  
901820 -Ultra-violet or infra-red ra y apparatus 5 0 *  MX;CZ;SK;USA  
90183 -Syringes, needles, catheters, cannulae and the like:       
901831 --Syringes, with or without needles: 5 0 *  MX;CZ;SK;USA  
901832 --Tubular metal needles and needle s for sutures: 5 0 *  MX;USA  
901839 --Other 5 0 *  MX;USA  
90184 -Other instruments and appliances, used in dental sciences:       
901841 --Dental drill engines, whether or not  combined on a single base with other 
dental equipment 5 0 *  MX;CZ;SK;USA  
901849 --Other: 5 0 *  MX;USA  
901850 -Other ophthalmic instruments and appliances: 5 0 *  MX;USA  
901890 -Other instruments and appliances: 5 0 *  EU;MX;USA  
9019 Mechano-therapy appliances; massag e apparatus; psychological aptitude-
testing apparatus; ozone therapy, oxygen therapy, aerosol th erapy, artificial 
respiration or other therapeutic respiration apparatus.       
901910 -Mechano-therapy appliances; massage apparatus; psychological aptitude-
testing apparatus: 5 0 *  CZ;SK;USA  
901920 -Ozone therapy, oxygen therapy, aeroso l therapy, artificial respiration or other 
therapeutic respiration apparatus 5 0 *  EU;USA  
9020 Other breathing appliances and gas ma sks, excluding protective masks having 
neither mechanical parts nor replaceable filters.       
902000 -Other breathing appliances and gas masks, excluding protective masks having 
neither mechanical parts nor replaceable filters 5 0 *  USA  
902000 10 -- Breathing appliances and gas masks (excluding parts thereof), for use in 
civil aircraft  5 0 *    
9021 Orthopaedic appliances, including crutches , surgical belts and trusses; splints 
and other fracture appliances; artificia l parts of the body; hearing aids and 
other appliances which are worn or carried, or implanted in the body, to 
compensate for a defect or disability.       
90211 -Artificial joints and other orthopaedic or fracture appliances:       
902111 --Artificial joints 5 0 *  EU;USA  
902119 --Other: 5 0 *  USA  
90212 -Artificial teeth and dental fittings:       
902121 --Artificial teeth: 5 0 *  USA  
902129 --Other: 5 0 *  USA  
902130 -Other artificial parts of the body: 5 0 *  USA  
902140 -Hearing aids, excluding part s and accessories 5 0 *  USA  
902150 -Pacemakers for stimulating heart muscles,  excluding parts and accessories 5 0 *  USA  
902190 -Other: 5 0 *  EU;USA   WT/ACC/SPEC/GEO/8 
Page 222 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, 
whether or not for medical, surgical, dental or veterinary uses, including 
radiography or radiotherapy apparatus, X-ray tubes and othe r X-ray generators, 
high tension generators, control panels and desks, screens, examination or 
treatment tables, chairs and the like.       
90221 -Apparatus based on the use of X-rays , whether or not for medical, surgical, 
dental or veterinary uses, including ra diography or radiotherapy apparatus:       
902212 --Computed tomography apparatus 5 0 *  MX  
902213 --Other, for dental uses 5 0 *  MX  
902214 --Other, for medical, surgical or veterinary uses 5 0 *  MX  
902219 --For other uses 5 0 *  MX;USA  
90222 -Apparatus based on the use of alpha, be ta or gamma radiations, whether or not 
for medical, surgical, dental or vete rinary uses, including radiography or 
radiotherapy apparatus:       
902221 --For medical, surgical, dental or  veterinary uses 5 0 *  MX;USA  
902229 -- For other uses. 5 0 *  MX  
902230 -X-ray tubes 5 0 *  MX  
902290 - Other, including parts and accessories : 5 0 *  MX  
9023 Instruments, apparatus and models, de signed for demonstrational purposes (for 
example, in education or exhib itions), unsuitable for other uses.       
902300 Instruments, apparatus and models, de signed for demonstrational purposes (for 
example, in education or exhibiti ons), unsuitable for other uses : 5 0 *  USA  
9024 Machines and appliances for testing the hardness, strength, compressibility, 
elasticity or other mechanical propertie s of materials (for example, metals, 
wood, textiles, paper, plastics).       
902410 -Machines and appliances for testing metals 5 0 *  USA  
902480 - Other machines and appliances : 5 0 *  USA  
902490 -Parts and accessories 5 0 *  USA  
9025 Hydrometers and similar floating inst ruments, thermometers, pyrometers, 
barometers, hygrometers and psychrom eters, recording or not, and any 
combination of these instruments.       
90251 -Thermometers and pyrometers, not combined with other instruments:       
902511 --Liquid-filled, for dir ect reading 5 0 *  USA  
902511 10 --- For use in civil aircraft 5 0 *    
902519 --Other 5 0 *  USA  
902519 10 --- For use in civil aircraft 5 0 *    
902580 -Other instruments 5 0 *  USA  
902580 15 --- For use in civil aircraft 5 0 *    
902590 -Parts and accessories 5 0 *  USA  
902590 10 --- For use in civil aircraft 5 0 *      WT/ACC/SPEC/GEO/8
 Page 223HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
9026 Instruments and apparatus for measuring or checking the flow, level, pressure 
or other variables of liquids or gases (f or example, flow meters, level gauges, 
manometers, heat meters), excluding inst ruments and apparatus of heading No. 
90.14, 90.15, 90.28        
902610 -For measuring or checking the flow or  level of liquids: 5 0 *  EU;CZ;SK;USA  
902610 10 --- For use in civil aircraft 5 0 *    
902620 -For measuring or checking pressure: 5 0 *  EU;USA  
902620 10 --- For use in civil aircraft 5 0 *    
902680 -Other instruments or apparatus: 5 0 *  EU;USA  
902680 10 --- For use in civil aircraft 5 0 *    
902690 -Parts and accessories: 5 0 *  EU;USA  
902690 10 --- For use in civil aircraft 5 0 *    
9027 Instruments and apparatus for physical or chemical analysis (for example, 
polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); 
instruments and apparatus for measur ing or checking viscosity, porosity, 
expansion, surface tension or the like; instruments and apparatus for measuring 
or checking quantities of heat, sound or light ( including exposure meters); 
microtomes.       
902710 -Gas or smoke analysis apparatus 5 0 *  USA  
902720 -Chromatographs and electrophoresis  instruments: 5 0 *  EU;USA  
902730 -Spectrometers, spectrophotometers and spectrographs using optical radiations 
(UV, visible, IR) 5 0 *  EU;USA  
902740 -Exposure meters 5 0 *  USA  
902750 -Other instruments and apparatus using optical radiations (UV, visible, IR) 5 0 *  EU;USA  
902780 -Other instruments and apparatus: 5 0 *  EU;USA  
902790 -Microtomes; parts and accessories: 5 0 *  USA  
9028 Gas, liquid or electricity supply or  production meters, including calibrating 
meters therefor.       
902810 - Gas meters. 5 5   USA  
902820 - Liquid meters. 5 5   USA  
902830 - Electricity meters : 5 5     
902890 - Parts and accessories : 5 5   USA  
9029 Revolution counters, production counters , taximeters, mileometers, pedometers 
and the like; speed indicators and tachomet ers, other than those of heading No. 
90.14 or 90.15; stroboscopes.       
902910 -Revolution counters, production c ounters, taximeters, mileometers, 
pedometers and the like 5 5   USA  
902910 10 --- Electric or electronic revolution counters, for use in civil aircraft 5 0 *    
902920 -Speed indicators and tachometers; stroboscopes 5 5   USA  
902920 10 --- For use in civil aircraft 5 0 *    
902990 -Parts and accessories 5 5   USA   WT/ACC/SPEC/GEO/8 
Page 224 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
902990 10 --- of revolution counters, speed indi cators and tachometers, for use in civil 
aircraft 5 0 *    
9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for 
measuring or checking electrical quantitie s, excluding meters of heading No. 
90.28; instruments and apparatus for measuring or detecting alpha, beta, 
gamma, X-ray, cosmic or other ionising radiations.       
903010 -Instruments and apparatus for measuring or  detecting ionising radiations 5 0 *  USA  
903010 10 --- For use in civil aircraft 5 0 *    
903020 -Cathode-ray oscilloscopes and catho de-ray oscillographs 5 0 *  USA  
903020 10 --- For use in civil aircraft 5 0 *    
90303 -Other instruments and apparatus, fo r measuring or checking voltage, current, 
resistance or power, without a recording device:       
903031 --Multimeters 5 0 *  USA  
903031 10 --- For use in civil aircraft 5 0 *    
903039 --Other 5 0 *  USA  
903039 10 --- For use in civil aircraft 5 0 *    
903040 -Other instruments and apparatus, specially designed for telecommunications 
(for example, cross-talk meters, gain measuring instruments, distortion factor 
meters, psophometers): 5 0 *  EU;USA  
903040 10 --- For use in civil aircraft 5 0 *    
90308 -Other instruments and apparatus:       
903081 Instruments and apparatus nesoi, with a re cording device for measuring;  5 0 *  USA  
903081 10 --- For use in civil aircraft 5 0 *    
903082 --For measuring or checking semiconducto r wafers or devices 5 0 *  EU;USA  
903083 Other instruments, with a recording devi ce, for use in civil aircraft 5 0 *  USA  
903089 --Other 5 0 *  USA  
903089 10 --- For use in civil aircraft 5 0 *    
903090 -Parts and accessories: 5 0 *  USA  
903090 10 --- For use in civil aircraft 5 0 *    
9031 Measuring or checking instruments, appliances and machines, not specified or 
included elsewhere in this Ch apter; profile projectors.       
903110 -Machines for balancing mechanical parts 5 5   USA  
903120 -Test benches 5 5   EU;USA  
903130 -Profile projectors 5 5   USA  
90314 -Other optical instruments and appliances:       
903141 --For inspecting semiconductor wafers or devices or for inspecting photomasks 
or reticles used in manufacturing semiconductor devices 5 5   USA  
903149 --Other: 5 5   USA  
903180 -Other instruments, appliances and machines 5 5   USA  
903180 10 --- For use in civil aircraft 5 0 *    
903190 - Parts and accessories : 5 5   USA    WT/ACC/SPEC/GEO/8
 Page 225HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
903190 10 -- Of instruments, appliances and machines of subheading 9031 80, for use in 
civil aircraft 5 0 *    
9032 Automatic regulating or controlling in struments and apparatus.       
903210 -Thermostats 5 5   CZ;SK;USA  
903210 10 --- For use in civil aircraft 5 0 *    
903220 -Manostats 5 5   USA  
903220 10 --- For use in civil aircraft 5 0 *    
90328 -Other instruments and apparatus:       
903281 --Hydraulic or pneumatic 5 5   USA  
903281 10 --- For use in civil aircraft 5 0 *    
903289 --Other 5 5   USA  
903289 10 --- For use in civil aircraft 5 0 *    
903290 -Parts and accessories 5 5   USA  
903290 10 --- For use in civil aircraft 5 0 *    
9033 Parts and accessories (not specified or included elsewhere in this Chapter) for 
machines, appliances, instrument s or apparatus of Chapter 90.       
903300 Parts and accessories (not specified or  included elsewhere in this chapter) for 
machines, appliances, instrument s or apparatus of Chapter 90. 5 0 *  EU  
9101 Wrist-watches, pocket-wa tches and other watches, including stop-watches, 
with case of precious metal or of metal clad with precious metal.       
91011 -Wrist-watches, electrically operated,  whether or not incorporating a stop-
watch facility:       
910111 --With mechanical display only 12 10 *  SWZ  
910112 --With opto-electronic display only 12 12     
910119 --Other 12 12     
91012 -Other wrist-watches, whether or not in corporating a stop-watch facility:       
910121 --With automatic winding 12 10 *  SWZ  
910129 --Other 12 10 *  SWZ  
91019 -Other:       
910191 --Electrically operated 12 12     
910199 --Other 12 12     
9102 Wrist-watches, pocket-wa tches and other watches, including stop-watches, 
other than those of heading No. 91.01.       
91021 -Wrist-watches, electrically operated,  whether or not incorporating a stop-
watch facility:       
910211 --With mechanical display only 12 10 *  SWZ  
910212 --With opto-electronic display only 12 12     
910219 --Other 12 12     
91022 -Other wrist-watches, whether or not in corporating a stop-watch facility:       
910221 --With automatic winding 12 10 *  SWZ  
910229 --Other 12 12     
91029 -Other:        WT/ACC/SPEC/GEO/8 
Page 226 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
910291 --Electrically operated 12 12     
910299 --Other 12 12     
9103 Clocks with watch movements, excluding clocks of heading No. 91.04.       
910310 -Electrically operated 12 12     
910390 -Other 12 12     
9104 Instrument panel clocks and clocks of  a similar type for vehicles, aircraft, 
spacecraft or vessels.       
910400 -Instrument panel clocks and clocks of a similar type for vehicles, aircraft, 
spacecraft or vessels 12 12   USA  
910400 10 --- For use in civil aircraft 12 0 *    
9105 Other clocks.       
91051 -Alarm clocks:       
910511 --Electrically operated 12 12     
910519 --Other 12 12     
91052 -Wall clocks:       
910521 --Electrically operated 12 12   CZ;SK  
910529 --Other 12 12     
91059 -Other:       
910591 --Electrically operated 12 12     
910599 --Other 12 12     
9106 Time of day recording apparatus and apparatus for measuring, recording or 
otherwise indicating intervals of time, w ith clock or watch movement or with 
synchronous motor (for example, time-registers, time-recorders).       
910610 -Time-registers; time-recorders 12 12     
910620 -Parking meters 12 12     
910690 -Other 12 12     
9107 Time switches with clock or  watch movement or with synchronous motor.       
910700 -Time switches with clock or watch move ment or with synchronous motor 12 12     
9108 Watch movements, complete and assembled.       
91081 -Electrically operated:       
910811 --With mechanical display only or with  a device to which a mechanical display 
can be incorporated 12 12     
910812 --With opto-electronic display only 12 12     
910819 --Other 12 12     
910820 -With automatic winding 12 12     
91089 -Other:       
910891 --Measuring 33.8 mm or less 12 12     
910899 --Other 12 12     
9109 Clock movements, complete and assembled.       
91091 -Electrically operated:       
910911 --Of alarm clocks 12 12     
910919 --Other 12 12       WT/ACC/SPEC/GEO/8
 Page 227HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
910990 -Other 12 12   USA  
910990 10 -- Of a width or diameter not exceeding 50 mm, for use in civil aircraft 12 0 *    
9110 Complete watch or clock movement s, unassembled or partly assembled 
(movement sets); incomplete watch or  clock movements, assembled; rough 
watch or clock movements.       
91101 -Of watches:       
911011 --Complete movements, unassembled or par tly assembled (movement sets) 12 12     
911012 --Incomplete movements, assembled 12 12     
911019 --Rough movements 12 12     
911090 -Other 12 12     
9111 Watch cases and parts thereof.       
911110 -Cases of precious metal or of meta l clad with precious metal 12 12     
911120 -Cases of base metal, whether or not gold- or silver-plated 12 12     
911180 -Other cases 12 12     
911190 -Parts 12 12     
9112 Clock cases and cases of a similar type  for other goods of this Chapter, and 
parts thereof.       
911210 -Cases of metal 12 12     
911280 -Other cases 12 12     
911290 -Parts 12 12     
9113 Watch straps, watch bands and watch br acelets, and parts thereof.       
911310 -Of precious metal or of metal cl ad with precious metal 12 12     
911320 -Of base metal, whether or not gold- or silver-plated 12 12     
911390 -Other 12 12     
9114 Other clock or watch parts.       
911410 -Springs, including hair-springs 12 12     
911420 -Jewels 12 12     
911430 -Dials 12 12     
911440 -Plates and bridges 12 12     
911490 -Other 12 12     
9201 Pianos, including automatic pianos; harp sichords and other keyboard stringed 
instruments.       
920110 -Upright pianos 12 12     
920120 -Grand pianos 12 12     
920190 -Other 12 12     
9202 Other string musical instruments (for exam ple, guitars, violins, harps).       
920210 -Played with a bow 12 12     
920290 -Other 12 12     
9203 Keyboard pipe organs; harmoniums a nd similar keyboard instruments with 
free metal reeds.       
920300 -Keyboard pipe organs; harmoniums and similar keyboard instruments with 
free metal reeds 12 12      WT/ACC/SPEC/GEO/8 
Page 228 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
9204 Accordions and similar instrume nts; mouth organs.       
920410 -Accordions and similar instruments 12 12     
920420 -Mouth organs 12 12     
9205 Other wind musical instruments (for example, clarinets, tr umpets, bagpipes).       
920510 -Brass-wind instruments 12 12     
920590 -Other 12 12     
9206 Percussion musical instruments (for ex ample, drums, xylophones, cymbals, 
castanets, maracas).       
920600 -Percussion musical instruments (for example, drums, xylophones, cymbals, 
castanets, maracas) 12 12     
9207 Musical instruments, the sound of which is produced, or must be amplified, 
electrically (for example, organs, guitars, accordions).       
920710 -Keyboard instruments, other than accordions 12 12     
920790 -Other 12 12     
9208 Musical boxes, fairground organs, mechanical street organs, mechanical 
singing birds, musical saws and other musical instruments not falling within 
any other heading of this Chapter; deco y calls of all kinds; whistles, call horns 
and other mouth-blown soun d signalling instruments.       
920810 -Musical boxes 12 12     
920890 -Other 12 12     
9209 Parts (for example, mechanisms fo r musical boxes) and accessories (for 
example, cards, discs and rolls for mechanical instruments) of musical 
instruments; metronomes, tuning fo rks and pitch pipes of all kinds.       
920910 -Metronomes, tuning forks and pitch pipes 12 12     
920920 -Mechanisms for musical boxes 12 12     
920930 -Musical instrument strings 12 12     
92099 -Other:       
920991 --Parts and accessories for pianos 12 12     
920992 --Parts and accessories for the musical instruments of heading No. 92.02 12 12     
920993 --Parts and accessories for the musical instruments of heading No. 92.03 12 12     
920994 --Parts and accessories for the musical instruments of heading No. 92.07 12 12     
920999 --Other 12 12     
9301 Military weapons, other than revolvers, pistols and the arms of heading No. 
93.07.       
930100 -Military weapons, other than revolvers , pistols and the arms of heading No 
9307. 12 12     
9302 Revolvers and pistols, other than those of heading No. 93.03 or 93.04:       
930200 Revolvers and pistols, other than those of heading No. 93.03 or 93.04: 12 12   EU    WT/ACC/SPEC/GEO/8
 Page 229HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
9303 Other firearms and similar devices whic h operate by the firing of an explosive 
charge (for example, sporting shotguns and rifles, muzzle-loading firearms, 
Very pistols and other devi ces designed to project only signal flares, pistols 
and revolvers for firing blank ammun ition, captive-bolt humane killers, line-
throwing guns).       
930310 - Muzzle-loading firearms. 12 12     
930320 - Other sporting, hunting or target -shooting shotguns, including combination 
shotgun-rifles : 12 12     
930330 - Other sporting, hunting or ta rget-shooting rifles. 12 12     
930390 - Other. 12 12     
9304 Other arms (for example, spring, ai r or gas guns and pistols, truncheons), 
excluding those of heading No. 93.07.       
930400 -Other arms (for example, spring, air or gas guns and pistols, truncheons), 
excluding those of heading No 9307. 12 12     
9305 Parts and accessories of articles of headings Nos. 93.01 to 93.04.       
930510 - Of revolvers or pistols. 12 12     
93052 -Of shotguns or rifles of heading No. 93.03:       
930521 -- Shotgun barrels. 12 12     
930529 -- Other : 12 12     
930590 - Other : 12 12     
9306 Bombs, grenades, torpedoes, mines, mi ssiles and similar munitions of war and 
parts thereof; cartridges and other ammunition and projectiles and parts 
thereof, including shot and cartridge wads.       
930610 - Cartridges for riveting or similar to ols or for captive-bolt humane killers and 
parts thereof. 12 12     
93062 -Shotgun cartridges and parts thereof; air gun pellets:       
930621 -- Cartridges. 12 12     
930629 -- Other : 12 12     
930630 - Other cartridges and parts thereof : 12 12     
930690 - Other : 12 12     
9307 Swords, cutlasses, bayonets, lances a nd similar arms and parts thereof and 
scabbards and sheaths therefor.       
930700 -Swords, cutlasses, bayonets, lances and similar arms and parts thereof and 
scabbards and sheaths therefor. 12 12     
9401 Seats (other than those of heading No. 94.02), whether or not convertible into 
beds, and parts thereof.       
940110 -Seats other than leather covered seats: 12 0 *  USA  
940110 10 -- Not leather covered, for us e in civil aircraft. 12 0 *    
940120 -Seats of a kind used for motor vehicles 12 0 *    
940130 -Swivel seats with variable hei ght adjustment: 12 0 *  CZ;SK;USA  
940140 -Seats other than garden seats or camping e quipment, convertible into beds 12 0 *  USA  
940150 -Seats of cane, osier, bamboo or similar materials 12 0 *  USA   WT/ACC/SPEC/GEO/8 
Page 230 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
94016 -Other seats, with wooden frames:       
940161 --Upholstered 12 0 *  EU;CZ;SK;USA  
940169 --Other 12 0 *  CZ;SK;USA  
94017 -Other seats, with metal frames:       
940171 --Upholstered 12 0 *  EU;USA  
940179 --Other 12 0 *  USA  
940180 -Other seats 12 0 *  EU;USA  
940190 -Parts: 12 0 *  USA  
9402 Medical, surgical, dental or veterinary furniture (for example, operating tables, 
examination tables, hospital beds with mechanical fittings, dentists' chairs); 
barbers' chairs and similar chairs, havi ng rotating as well as both reclining and 
elevating movements; parts of the foregoing articles.       
940210 -Dentists', barbers' or similar chai rs and parts thereof 12 0 *  CZ;SK;USA  
940290 -Other 12 0 *  CZ;SK;USA  
9403 Other furniture and parts thereof:       
940310 -Metal furniture of a kind used in offices: 12 0 *  USA  
940320 -Other metal furniture: 12 0 *  EU;CZ;SK;USA  
940320 10 --- For use in civil aircraft 12 0 *    
940330 -Wooden furniture of a kind used in offices: 12 0 *  EU;CZ;SK;USA  
940340 -Wooden furniture of a kind used in the kitchen 12 0 *  EU;CZ;SK  
940350 -Wooden furniture of a kind used in the bedroom 12 0 *  EU;CZ;SK;USA  
940360 -Other wooden furniture: 12 0 *  EU;CZ;SK;USA  
940370 -Furniture of plastics: 12 0 *  CZ;SK;USA  
940370 10 --- For use in civil aircraft 12 0 *    
940380 -Furniture of other materials, in cluding cane, osier, bamboo or similar 
materials 12 0 *  USA  
940390 -Parts: 12 0 *  EU;CZ;SK;USA  
9404 Mattress supports; articles of bedding a nd similar furnishing (for example, 
mattresses, quilts, eiderdowns, cushi ons, pouffes and pillows) fitted with 
springs or stuffed or intern ally fitted with any material or of cellular rubber or 
plastics, whether or not covered.       
940410 -Mattress supports 12 12     
94042 -Mattresses:       
940421 --Of cellular rubber or plastics, wh ether or not covered: 12 12     
940429 --Of other materials: 12 12     
940430 -Sleeping bags: 12 12     
940490 -Other: 12 12   EU  
9405 Lamps and lighting fittings including searchlights and spotlights and parts 
thereof, not elsewhere specified or included; illuminated signs, illuminated 
name-plates and the like, having a perm anently fixed light source, and parts 
thereof not elsewhere specified or included         WT/ACC/SPEC/GEO/8
 Page 231HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
940510 -Chandeliers and other electric ceiling or wall lighting fittings, excluding those 
of a kind used for lighting public open spaces or thoroughfares: 12 10 *  EU;CZ;SK;USA  
940510 10 -- Of base metal or of plastics, for use in civil aircraft. 12 0 *    
940520 -Electric table, desk, bedside or floor-standing lamps: 12 10 *  EU;CZ;SK  
940530 -Lighting sets of a kind used for Christmas trees 12 12     
940540 -Other electric lamps and lighting fittings: 12 12     
940550 -Non-electrical lamps and lighting fittings 12 12     
940560 -Illuminated signs, illuminated name-pla tes and the like: 12 12   CZ;SK;USA  
940560 10 -- Illuminated signs, illuminated name-pla tes and the like, of base metal or of 
plastics, for use in civil aircraft. 12 0 *    
94059 -Parts:       
940591 --Of glass: 12 12     
940592 --Of plastics: 12 12   USA  
940592 10 --- Parts of the articles of subheading No 9405 10 or 9405 60, for use in civil 
aircraft. 12 0 *    
940599 --Other: 12 12   USA  
940599 10 --- Parts of the articles of subheading 9405 10 or 9405 60, of base metal, for 
use in civil aircraft. 12 0 *    
9406 Prefabricated buildings.       
940600 -Prefabricated buildings 12 12   EU  
9501 Wheeled toys designed to be ridden by children (for example, tricycles, 
scooters, pedal cars); dolls' carriages.       
950100 -Wheeled toys designed to be ridden  by children (for example, tricycles, 
scooters, pedal cars); dolls' carriages 12 0 *  USA  
9502 Dolls representing only human beings.       
950210 -Dolls, whether or not dressed 12 0 *  USA  
95029 -Parts and accessories:       
950291 --Garments and accessories therefor, footwear and headgear 12 0 *  USA  
950299 --Other 12 0 *  USA  
9503 Other toys; reduced-size ("scale") mode ls and similar recreational models, 
working or not; puzzles of all kinds.       
950310 -Electric trains, including tracks, signals and other accessories therefor 12 0 *  USA  
950320 -Reduced-size ("scale") model assembly  kits, whether or not working models, 
excluding those of subheading No. 9503.10 12 0 *  USA  
950330 -Other construction sets and constructional toys 12 0 *  USA  
95034 -Toys representing animals or non-human creatures:       
950341 --Stuffed 12 0 *  USA  
950349 --Other 12 0 *  USA  
950350 -Toy musical instruments and apparatus 12 0 *  USA  
950360 -Puzzles 12 0 *  USA  
950370 -Other toys, put up in sets or outfits 12 0 *  USA  
950380 -Other toys and models, incorporating a motor 12 0 *  USA   WT/ACC/SPEC/GEO/8 
Page 232 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
950390 -Other 12 0 *  USA  
9504 Articles for funfair, table or parlour  games, including pintables, billiards, 
special tables for casino games and automatic bowling alley equipment.       
950410 -Video games of a kind used with a television receiver 12 0 *  USA  
950420 -Articles and accessories for billiards 12 0 *  USA  
950430 -Other games, coin- or disc-operated, ot her than bowling alley equipment 12 0 *  USA  
950440 -Playing cards 12 0 *  USA  
950490 -Other 12 0 *  EU;USA  
9505 Festive, carnival or other entertainmen t articles, including conjuring tricks and 
novelty jokes.       
950510 -Articles for Christmas festivities 12 0 *  USA  
950590 -Other 12 0 *  USA  
9506 Articles and equipment for general physi cal exercise, gymnastics, athletics, 
other sports (including table-tennis) or outdoor games, not specified or 
included elsewhere in this Chapter; swimming pools and paddling pools.       
95061 -Snow-skis and other snow -ski equipment:       
950611 --Skis: 12 12     
950612 --Ski-fastenings (ski-bindings) 12 12     
950619 --Other 12 12     
95062 -Water-skis, surf-boards, sailboards a nd other water-sport equipment:       
950621 --Sailboards 12 12     
950629 --Other 12 12     
95063 -Golf clubs and other golf equipment:       
950631 --Clubs, complete 12 12     
950632 --Balls 12 12     
950639 --Other: 12 12     
950640 -Articles and equipment fo r table-tennis: 12 12     
95065 -Tennis, badminton or similar racket s, whether or not strung:       
950651 --Lawn-tennis rackets, whether or not strung 12 12     
950659 --Other 12 12     
95066 -Balls, other than golf balls and table-tennis balls:       
950661 --Lawn-tennis balls 12 12     
950662 --Inflatable: 12 12     
950669 --Other: 12 12     
950670 -Ice skates and roller skates, including ska ting boots with skates attached: 12 12     
95069 -Other:       
950691 --Articles and equipment for general physical exercise, gymnastics or athletics 12 12     
950699 --Other: 12 12     
9507 Fishing rods, fish-hooks and other lin e fishing tackle; fish landing nets, 
butterfly nets and similar nets; decoy "b irds" (other than those of heading No. 
92.08 or 97.05) and similar hunting or shooting requisites.       
950710 -Fishing rods 12 12       WT/ACC/SPEC/GEO/8
 Page 233HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
950720 -Fish-hooks, whether or not snelled: 12 12     
950730 -Fishing reels 12 12     
950790 -Other 12 12     
9508 Roundabouts, swings, shooting galler ies and other fairground amusements; 
travelling circuses, travelling mena geries and travelling theatres.       
950800 -Roundabouts, swings, shooting galle ries and other fairground amusements; 
travelling circuses, travelling me nageries and travelling theatres 12 12   EU  
9601 Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and 
other animal carving material, and article s of these materials (including articles 
obtained by moulding).       
960110 -Worked ivory and articles of ivory 12 12     
960190 -Other: 12 12     
9602 Worked vegetable or mineral carving mate rial and articles of these materials; 
moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moul ded or carved articles, not elsewhere 
specified or included; worked, unhardened  gelatin (except gelatin of heading 
No. 35.03) and articlesof unhardened gelatin.       
960200 Worked vegetable or mineral carving ma terial and articles of these materials; 
moulded or carved articles of wax, of stearin, of natural gums or natural resins 
or of modelling pastes, and other moul ded or carved articles, not elsewhere 
specified or included; worked, unhardened  gelatin (except gelatin of heading 
No. 35.03) and articlesof unhardened gelatin. 12 12     
9603 Brooms, brushes (includi ng brushes constituting parts of machines, appliances 
or vehicles), hand-operated mechanical  floor sweepers, not motorised, mops 
and feather dusters; prepared knots and tu fts for broom or brush making; paint 
pads and rollers; squee       
960310 -Brooms and brushes, consisting of twigs or other vegetable materials bound 
together, with or without handles 12 12     
96032 -Tooth brushes, shaving brushes, hair  brushes, nail brushes, eyelash brushes 
and other toilet brushes for use on the person, including such brushes 
constituting parts of appliances:       
960321 --Tooth brushes, including dent al-plate brushes 12 12     
960329 --Other: 12 12     
960330 -Artists' brushes, writi ng brushes and similar brushes for the application of 
cosmetics: 12 12     
960340 -Paint, distemper, varnish or similar brushes (other than brushes of subheading 
No. 9603.30); paint pads and rollers: 12 12     
960350 -Other brushes constituting parts of mach ines, appliances or vehicles 12 12     
960390 -Other: 12 12     
9604 Hand sieves and hand riddles.       
960400 -Hand sieves and hand riddles 12 12     
9605 Travel sets for personal toilet, sewing or  shoe or clothes cleaning.       
960500 -Travel sets for personal toilet, sewing or shoe or clothes cleaning 12 12      WT/ACC/SPEC/GEO/8 
Page 234 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
9606 Buttons, press-fasteners, snap-fastene rs and press-studs, button moulds and 
other parts of these articles; button blanks.       
960610 -Press-fasteners, snap-fasteners and pr ess-studs and parts therefor 12 12     
96062 -Buttons:       
960621 --Of plastics, not covered with textile material 12 12     
960622 --Of base metal, not covered with textile material 12 12     
960629 --Other 12 12     
960630 -Button moulds and other parts of  buttons; button blanks 12 12     
9607 Slide fasteners and parts thereof.       
96071 -Slide fasteners:       
960711 --Fitted with chain scoops of base metal 12 12     
960719 --Other 12 12     
960720 -Parts: 12 12     
9608 Ball point pens; felt tipped and other por ous-tipped pens and markers; fountain 
pens, stylograph pens and other pens; duplicating styl os; propelling or sliding 
pencils; pen-holders, pencil-holders and similar holders; parts (including caps 
and clips) of the foregoing articles, ot her than those of heading No. 96.09.       
960810 -Ball point pens: 12 12     
960820 -Felt tipped and other porous-ti pped pens and markers 12 12     
96083 -Fountain pens, stylograph pens  and other pens:       
960831 --Indian ink drawi ng pens 12 12     
960839 --Other: 12 12     
960840 -Propelling or slidi ng pencils 12 12     
960850 -Sets of articles from two or more of the foregoing subheadings 12 12     
960860 -Refills for ball point pens, comprising th e ball point and ink-reservoir: 12 12     
96089 -Other:       
960891 --Pen nibs and nib points 12 12     
960899 --Other: 12 12     
9609 Pencils (other than pencils of heading No. 96.08), crayons, pencil leads, 
pastels, drawing charcoals, writing or  drawing chalks and tailors' chalks.       
960910 -Pencils and crayons, with leads encased in a rigid sheath: 12 12     
960920 -Pencil leads, black or coloured 12 12     
960990 -Other: 12 12     
9610 Slates and boards, with wr iting or drawing surfaces, whether or not framed.       
961000 -Slates and boards, with wr iting or drawing surfaces, whether or not framed 12 12     
9611 Date, sealing or numbering stamps, and the like (including devices for printing 
or embossing labels), designed for operating in the hand; hand-operated 
composing sticks and hand printing sets incorporating such composing sticks.       
961100 -Date, sealing or numbering stam ps, and the like (including devices for 
printing or embossing labels), desi gned for operating in the hand; hand-
operated composing sticks and hand printing sets incorporating such 
composing sticks 12 12       WT/ACC/SPEC/GEO/8
 Page 235HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
9612 Typewriter or similar ribbons, inked or otherwise prepared for giving 
impressions, whether or not on spools or in  cartridges; ink-pads, whether or not 
inked, with or without boxes.       
961210 -Ribbons: 12 12     
961220 -Ink-pads 12 12     
9613 Cigarette lighters and other lighters, wh ether or not mechanical or electrical, 
and parts thereof other th an flints and wicks.       
961310 -Pocket lighters, gas fue lled, non-refillable 12 12     
961320 -Pocket lighters, gas fue lled, refillable: 12 12     
961330 -Table lighters 12 12     
961380 -Other lighters 12 12     
961390 -Parts 12 12     
9614 Smoking pipes (including pi pe bowls) and cigar or ci garette holders, and parts 
thereof.       
961420 -Pipes and pipe bowls: 12 12     
961490 -Other 12 12     
9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-
curlers and the like, other than those of heading No. 85.16, and parts thereof.       
96151 -Combs, hair-slides and the like:       
961511 --Of hard rubber or plastics 12 12     
961519 --Other 12 12     
961590 -Other 12 12     
9616 Scent sprays and similar toilet sprays , and mounts and heads therefor; powder-
puffs and pads for the application of  cosmetics or toilet preparations.       
961610 -Scent sprays and similar toilet sprays, and mounts and heads therefor: 12 12     
961620 -Powder-puffs and pads for the application of  cosmetics or toilet preparations 12 12     
9617 Vacuum flasks and other vacuum vesse ls, complete with cases; parts thereof 
other than glass inners.       
961700 -Vacuum flasks and other vacuum vessels, complete with cases; parts thereof 
other than glass inners: 12 12     
9618 Tailors' dummies and other lay figures; automata and other animated displays 
used for shop window dressing.       
961800 -Tailors' dummies and other lay figures ; automata and other animated displays 
used for shop window dressing 12 12     
9701 Paintings, drawings and pastels, ex ecuted entirely by hand, other than 
drawings of heading No. 49.06 and othe r than hand-painted or hand-decorated 
manufactured articles; collages a nd similar decorative plaques.       
970110 - Paintings, drawings and pastels. 12 12     
970190 - Other. 12 12     
9702 Original engravings, prints  and lithographs.       
970200 -Original engravings, prin ts and lithographs. 12 12     
9703 Original sculptures and statuary, in any material.        WT/ACC/SPEC/GEO/8 
Page 236 
HS96 Description Bound rate Final 
Bound Implem-
entation 
(1) Present 
Concession INRs Concession 
first Earlier 
INRs ODCs 
970300 -Original sculptures and statua ry, in any material. 12 12     
9704 Postage or revenue stamps, stamp- postmarks, first-day covers, postal 
stationery (stamped paper), and the like, used, or if unused not of current or 
new issue in the country to  which they are destined.       
970400 -Postage or revenue stamps, stam p-postmarks, first-day covers, postal 
stationery (stamped paper), and the like, used, or if unused not of current or 
new issue in the country to  which they are destined. 12 12     
9705 Collections and collectors' pieces of  zoological, botanical, mineralogical, 
anatomical, historical, archaeological , palaeontological, ethnographic or 
numismatic interest.       
970500 -Collections and collectors' pieces of zoological, botanical, mineralogical, 
anatomical, historical, archaeological , palaeontological, ethnographic or 
numismatic interest. 12 12     
9706 Antiques of an age exceeding one hundred years.       
970600 -Antiques of an age exceeding 100 years. 12 12     
 
Notes: (1) final bound rates of tariffs indicated in column 4, if  they differ from bound rates of tariffs indicated in column 3 , will be applicable upon accession unless otherwise specified in column 5,  in which the symbol 
"*" indicates an implementation period from 31 December 1999 to 31 December 2004.  However, no tr ansition period applies to pro ducts covered by the civil aircraft agreem ent, for which the final bound rates indicated 
in column 4 will be effective upon accession. The reductions of ta riffs provided for in columns 3 and 4 will be implemented in equal annual rate reductions. Each such a nnual rate reduction will be implemented on 31 
December of the respective year. The reduced rate at each stage will be rounded of f to the first decimal  (2) Duty rates at Dut y rates indicated by (**) shall be applicable under the following schedule: 
 
YEAR Tariff Rate (net volume of alcohol)       
1 January 2000 - 31 December 2002 5,0 euro/%vol/HL       
1 January 2003 - 31 December 2003 4,735 euro/%vol/HL       
1 January 2004 - 31 December 2004 3,75 euro/%vol/HL       
since 1 January 2005 2,5 euro/%vol/HL       
 
__________