G/RO/W/111
 Page 373CHAPTER 81 
Primary Rules : 
Chapter Notes:  
1. For the purposes of this Chapter, assembly operations, other th an simple assembly operations, of goods of this Chapter are t o be considered as 
substantial transformation. 
 2. A change of classification solely by virtue of coiling of bars or rods to wire or uncoiling wire to bars or rods is not cons idered to be substantial 
transformation. 
 
3. For the purposes of those rules of origin which refer to a ch ange of classification (i.e. change of heading or subheading), the following changes shall 
not confer origin: 
 (a)  changes which result from disassembly;  (b)  changes which result from p ackaging or repackaging;  or 
 (c)  changes which result solely from appli cation of General Rule of Interpretation 2( a) with respect to collections of parts that are presented as 
unassembled articles of another heading or subheading. 
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 81 Other base metals; cermets; articles 
thereof.    
81.01  Tungsten (wolfram) and articles 
thereof, including waste and scrap As specified for split heading   
ex81.01(a) Alloys  CTHS   
ex81.01(b) Refined tungsten  CTHS 
   
ex81.01(c) Waste and scrap  The origin of the waste and scrap of 
tungsten shall be the country in which the waste and scrap of the split heading are derived from manufacturing or processing operations or from consumption   
ex81.01(d) Bars and rods, other than those obtained 
simply by sintering, profiles   CTHS   
ex81.01(e) Plates, sheets, strip and foil  CTHS; or cold-rolling from articles of the 
same split heading]   
ex81.01(f) Wire  CTHS   
ex81.01(g) Tubes and pipes  CTHS;  or cold-rolling from articles of the 
same split heading    G/RO/W/111 
Page 374 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex81.01(gi) Tube or pipe fittings  CTHS   
ex81.01(h) Powders  CTHS    
ex81.01(ij) Flakes  CTHS   
ex81.01(k) Cables  CTHS   
ex81.01(l) Other  CTHS   
8101.10 - Powders As specified for split heading    
 - Other :    
8101.91 --   Unwrought tungsten, including bars 
and rods obtained simply by sintering; waste and scrap    
8101.92 --   Bars and rods, other than those 
obtained simply by sintering, profiles, plates, sheets, strip and foil    
8101.93 --   Wire    
8101.99 --   Other    
81.02  Molybdenum and articles thereof, 
including waste and scrap.  As specified for split heading    
ex81.02(a) Alloys  CTHS   
ex81.02(b) Refined molybdenum  CTHS   
ex81.02(c) Waste and scrap  The origin of the waste and scrap of 
molybdenum shall be the country in which 
the waste and scrap of  the split heading are 
derived from manufacturing or processing operations or from consumption   
ex81.02(d) Bars and rods, other than those obtained 
simply by sintering , profiles  CTHS    
ex81.02(e) Plates, sheets, strip and foil  CTHS;  or cold-rolling from articles of the 
same split heading   
ex81.02(f) Wire  CTHS   
ex81.02(g) Tubes and pipes  CTH;   or cold-rolling from articles of the 
same split heading.   
ex81.02(gi) Tube or pipe fittings  CTHS   
ex81.02(h) Powders  CTHS    
ex81.02(ij) Flakes  CTHS   
ex81.02(k) Cables  CTHS     G/RO/W/111
 Page 375HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex81.02(l) Other  CTHS   
8102.10 - Powders As specified for split heading    
 - Other :    
8102.91 --   Unwrought molybdenum, including 
bars and rods obtained simply by sintering waste and scrap    
8102.92 --   Bars and rods, other than those 
obtained simply by sintering, profiles, 
plates, sheets, strip and foil    
8102.93 --   Wire    
8102.99 -- Other    
81.03  Tantalum and articles thereof, 
including waste and scrap.  As specified for split heading    
ex81.03 (a) Alloys  CTHS   
ex81.03(b) Refined tantalum  CTHS   
ex81.03(c) Waste and scrap  The origin of the waste and scrap of 
tantalum  shall be the country in which the waste and scrap of the split  heading are 
derived from manufacturing or processing 
operations or from consumption   
ex81.03(d) Bars and rods, other than those obtained 
simply by sintering ,profiles  CTHS   
ex81.03(e) Plates, sheets, strip and foil  CTHS;  or cold- rolling from articles of the 
same split heading    
ex81.03(f) Wire  CTHS   
ex81.03(g) Tubes and pipes  CTHS;  or cold-rolling from articles of the 
same split heading    
ex81.03(gi) Tube or pipe fittings  CTHS   
ex81.03(h) Powders  CTHS    
ex81.03(ij) Flakes  CTHS   
ex81.03(k) Cables  CTHS   
ex81.03(l) Other  CTHS   
8103.10 - Unwrought tantalum, including bars and 
rods obtained simply by sintering, waste 
and scrap; powders As specified for split heading     G/RO/W/111 
Page 376 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
8103.90 - Other    
81.04  Magnesium and articles thereof, 
including waste and scrap.  As specified for split heading    
ex81.04(a) Alloys  CTHS   
ex81.04(b) Refined magnesium  CTHS   
ex81.04(c) Waste and scrap  The origin of the waste and scrap of 
magnesium shall be the country in which the 
waste and scrap of the split  heading are 
derived from manufacturing or processing operations or from consumption   
ex81.04(d) Bars and rods, other than those obtained 
simply by sintering , profiles  CTHS   
ex81.04(e) Plates, sheets, strip and foil  CTHS;  or cold- rolling from articles of the 
same split heading     
ex81.04(f) Wire  CTHS   
ex81.04(g) Tubes and pipes  CTHS, or cold-rolling from articles of the 
same split heading   
ex81.03(gi) Tube or pipe fittings  CTHS   
ex81.04(h) Powders  CTHS   
ex81.04(ij) Flakes  CTHS    
ex81.04(k) Cables  CTHS   
ex81.04(l) Other  CTHS   
 - Unwrought magnesium : As specified for split heading   
8104.11 --   Containing at least 99.8% by weight 
of magnesium    
8104.19 --   Other    
8104.20 - Waste and scrap    
8104.30 - Raspings, turnings and granules, graded 
according to size; powders    
8104.90 - Other    
81.05 Cobalt mattes and other intermediate 
products of cobalt metallurgy; cobalt and articles thereof, including waste 
and scrap. As specified for split heading      G/RO/W/111
 Page 377HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex81.05(a) Alloys  CTHS   
ex81.05(b) Refined cobalt  CTHS   
ex81.05(c) Waste and scrap  The origin of the waste and scrap of cobalt 
shall be the country in which the waste and scrap of the split  heading are derived from manufacturing or processing operations or from consumption   
ex81.05(d) Bars and rods, other than those obtained 
simply by sintering , profiles  CTHS   
ex81.05(e) Plates, sheets, strip and foil  CTHS;  or cold- rolling from articles of the 
same split heading    
ex81.05(f) Wire  CTHS   
ex81.05(g) Tubes and pipes  CTHS;  or cold- rolling from articles of the 
same split heading   
ex81.05(gi) Tube or pipe fittings  CTHS   
ex81.05(h) Powders  CTHS    
ex81.05(ij) Flakes  CTHS   
ex81.05(k) Cables  CTHS   
ex81.05(l) Other  CTHS   
8105.10 - Cobalt mattes and other intermediate 
products of cobalt metallurgy; unwrought cobalt; waste and scrap; powders As specified for split heading    
8105.90 - Other    
81.06  Bismuth and articles thereof, including 
waste and scrap.  As specified for split heading    
ex81.06(a) Alloys  CTHS   
ex81.06(b) Refined bismuth  CTHS   
ex81.06(c) Waste and scrap  The origin of the waste and scrap of bismuth 
shall be the country in which the waste and scrap of the split  heading are derived from manufacturing or processing operations or from consumption   
ex81.06(d) Bars and rods, other than those obtained 
simply by sintering ,profiles  CTHS    G/RO/W/111 
Page 378 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex81.06(e) Plates, sheets, strip and foil  CTHS;  or cold-rolling from articles of the 
same split  heading   
ex81.06(f) Wire  CTHS   
ex81.06(g) Tubes and pipes  CTHS;  or cold-rolling from articles of the 
same split  heading.   
ex81.06(gi) Tube or pipe fittings  CTHS   
ex81.06(h) Powders  CTHS     
ex81.06(ij) Flakes  CTHS   
ex81.06(k) Cables  CTHS   
ex81.06(l) Other  CTHS   
81.07  Cadmium and articles thereof, 
including waste and scrap.  As specified for split heading    
ex81.07(a) Alloys  CTHS   
ex81.07(b) Refined cadmium  CTHS   
ex81.07(c) Waste and scrap  The origin of the waste and scrap of 
cadmium shall be the country in which the waste and scrap of the split  heading are derived from manufacturing or processing 
operations or from consumption   
ex81.07(d) Bars and rods, other than those obtained 
simply by sintering ,profiles  CTHS   
ex81.07(e) Plates, sheets, strip and foil  CTHS;  or cold-rolling from articles of the 
same split  heading   
ex81.07(f) Wire  CTHS   
ex81.07(g) Tubes and pipes  CTHS;  or cold-rolling from articles of the 
same split  heading.    
ex81.07(gi) Tube or pipe fittings  CTHS   
ex81.07(h) Powders  CTHS    
ex81.07(ij) Flakes  CTHS   
ex81.07(k) Cables  CTHS   
ex81.07(l) Other  CTHS   
8107.10 - Unwrought cadmium; waste and scrap; 
powders As specified for split heading    
8107.90 - Other      G/RO/W/111
 Page 379HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
81.08  Titanium and articles thereof, 
including waste and scrap.  As specified for split heading    
ex81.08 (a) Alloys  CTHS   
ex81.08(b) Refined titanium  CTHS   
ex81.08(c) Waste and scrap  The origin of the waste and scrap of titanium 
shall be the country in which the waste and 
scrap of the split  heading are derived from manufacturing or processing operations or from consumption   
ex81.08(d) Bars and rods, other than those obtained 
simply by sintering ,profiles  CTHS   
ex81.08(e) Plates, sheets, strip and foil  CTHS;  or cold-rolling from articles of the 
same split  heading   
ex81.08(f) Wire  CTHS   
ex81.08(g) Tubes and pipes  CTHS;  or cold-rolling from articles of the 
same split  heading   
ex81.08(gi) Tube or pipe fittings  CTHS   
ex81.08(h) Powders  CTHS    
ex81.08(ij) Flakes  CTHS   
ex81.08(k) Cables  CTHS   
ex81.08(l) Other  CTHS   
8108.10 Unwrought titanium; waste and scrap; 
powders As specified for split heading    
8108.90 Other    
81.09  Zirconium and articles thereof, 
including waste and scrap.  As specified for split heading    
ex81.09(a) Alloys  CTHS   
ex81.09(b) Refined zirconium  CTHS   
ex81.09(c) Waste and scrap  The origin of the waste and scrap of 
zirconium shall be the country in which the waste and scrap of the split  heading are derived from manufacturing or processing 
operations or from consumption   
ex81.09(d) Bars and rods, other than those obtained 
simply by sintering ,profiles  CTHS    G/RO/W/111 
Page 380 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex81.09(e) Plates, sheets, strip and foil  CTHS;  or cold-rolling from articles of the 
same split  heading   
ex81.09(f) Wire  CTHS   
ex81.09(g) Tubes and pipes  CTHS;  or cold-rolling from articles of the 
same split heading   
ex81.09(gi) Tube or pipe fittings  CTHS   
ex81.09(h) Powders  CTHS    
ex81.09(ij) Flakes  CTHS   
ex81.09(k) Cables  CTHS   
ex81.09(l) Other  CTHS   
8109.10 - Unwrought zirconium; waste and scrap; 
powders As specified for split heading    
8109.90 - Other    
81.10  Antimony and articles thereof, 
including waste and scrap.  As specified for split heading    
ex81.10(a) Alloys  CTHS   
ex81.10(b) Refined antimony  CTHS   
ex81.10(c) Waste and scrap  The origin of the waste and scrap of 
antimony shall be the country in which the waste and scrap of the split  heading are derived from manufacturing or processing 
operations or from consumption   
ex81.10(d) Bars and rods, other than those obtained 
simply by sintering ,profiles  CTHS   
ex81.10(e) Plates, sheets, strip and foil  CTHS;  or cold-rolling from articles of the 
same split  heading   
ex81.10(f) Wire  CTHS   
ex81.10(g) Tubes and pipes  CTHS;  or cold-rolling from articles of the 
same split  heading   
ex81.10(gi) Tube or pipe fittings  CTHS   
ex81.10(h) Powders  CTHS    
ex81.10(ij) Flakes  CTHS   
ex81.10(k) Cables  CTHS   
ex81.10(l) Other  CTHS     G/RO/W/111
 Page 381HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
81.11  Manganese and articles thereof, 
including waste and scrap.  As specified for split heading    
ex81.11(a) Alloys  CTHS   
ex81.11(b) Refined manganese  CTHS   
ex81.11(c) Waste and scrap  The origin of the waste and scrap of 
manganese shall be the country in which the 
waste and scrap of the split  heading are derived from manufacturing or processing operations   
ex81.11(d) Bars and rods, other than those obtained 
simply by sintering profiles  CTHS   
ex81.11(e) Plates, sheets, strip and foil  CTHS;  or cold-rolling from articles of the 
same split  heading   
ex81.11(f) Wire  CTHS   
ex81.11(g) Tubes and pipes  CTHS;  or cold-rolling from articles of the 
same split  heading   
ex81.11(gi) Tube or pipe fittings  CTHS    
ex81.11(h) Powders  CTHS    
ex81.11(ij) Flakes  CTHS   
ex81.11(k) Cables  CTHS   
ex81.11(l) Other  CTHS   
81.12  Beryllium, chromium, germanium, 
vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap.  As specified for split subheading    
 - Beryllium :    
8112.11 --   Unwrought; waste and scrap; powders As specified for split subheading    
ex8112.11(a) Alloys  CTSHS   
ex8112.11(b) Refined beryllium  CTSHS   
ex8112.11(c) Waste and scrap  The origin of the waste and scrap of 
beryllium shall be the country in which the 
waste and scrap of the split subheading are 
derived from manufacturing or processing operations or from consumption    G/RO/W/111 
Page 382 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex8112.11(d) Powders  CTSHS    
8112.19 -- Other As specified for split subheadings    
ex8112.19(a) Bars and rods, other than those obtained 
simply by sintering and profiles  CTSHS   
ex8112.19(b) Plates, sheets, strip and foil  CTSHS;  or cold-rolling from articles of the 
same split subheading   
ex8112.19(c) Wire  CTSHS   
ex8112.19(d) Tubes and pipes  CTSHS;  or col-rolling from articles of the 
same split subheading   
ex8112.19(di) Tube or pipe fittings  CTSHS    
ex8112.19(e) Flakes  CTSHS   
ex8112.19(f) Cables  CTSHS   
ex8112.19(g) Other  CTSHS   
8112.20 - Chromium As specified for split subheading   
ex8112.20(a) Alloys  CTSHS   
ex8112.20 b) Refined chromium  CTSHS   
ex8112.20(c) Waste and scrap  The origin of the waste and scrap of 
chromium shall be the country in which the 
waste and scrap of the split are derived from 
manufacturing or processing operations or from consumption   
ex8112.20(d) Bars and rods, other than those obtained 
simply by sintering, profiles  CTSHS   
ex8112.20(e) Plates, sheets, strip and foil  CTSHS;  or cold-rolling from articles of the 
same split subheading   
ex8112.20 (f) Wire  CTSHS   
ex8112.20(g) Tubes and pipes  CTSHS;  or cold-rolling from articles of the 
same split  subheading   
ex8112.20(gi) Tube or pipe fittings  CTSHS   
ex8112.20(h) Powders  CTSHS    
ex8112.20(ij) Flakes  CTSHS   
ex8112.20(k) Cables  CTSHS   
ex8112.20(l) Other  CTSHS   
8112.30 -Germanium As specified for split subheadings   
ex8112.30(a) Alloys  CTSHS     G/RO/W/111
 Page 383HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex8112.30(b) Refined germanium  CTSHS   
ex8112.30(c) Waste and scrap  The origin of the waste and scrap of 
germanium shall be the country in which the 
waste and scrap of the split  subheading are derived from manufacturing or processing operations or from consumption   
ex8112.30(d) Bars and rods, other than those obtained 
simply by sintering ,profiles  CTSHS   
ex8112.30(e) Plates, sheets, strip and foil  CTSHS;  or cold-rolling from articles of the 
same split  subheading   
ex8112.30(f) Wire  CTSHS   
ex8112.30(g) Tubes and pipes  CTSHS;  or cold-rolling from articles of the 
same split  subheading   
ex8112.30 (gi) Tube or pipe fittings  CTSHS     
ex8112.30(h) Powders  CTSHS    
ex8112.30(ij) Flakes  CTSHS   
ex8112.30(k) Cables  CTSHS   
ex8112.30(l) Other  CTSHS   
8112.40 - Vanadium As specified for split subheading    
ex8112.40(a) Alloys  CTSHS   
ex8112.40(b) Refined vanadium     
ex8112.40(c) Waste and scrap  The origin of the waste and scrap of 
vanadium shall be the country in which the waste and scrap of the split  subheading are 
derived from manufacturing or processing 
operations or from consumption   
ex8112.40(d) Bars and rods, other than those obtained 
simply by sintering, profiles  CTSHS   
ex8112.40(e) Plates, sheets, strip and foil  CTSHS;  or cold-rolling from articles of the 
same split  subheading   
ex8112.40(f) Wire  CTSHS   
ex8112.40(g) Tubes and pipes,  CTSHS;  or cold-rolling from articles of the 
same split subheading.   
ex8112.40(gi) Tube or pipe fittings  CTSHS    
ex8112.40(h) Powders  CTSHS     G/RO/W/111 
Page 384 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex8112.40(ij) Flakes  CTSHS   
ex8112.40(k) Cables  CTSHS   
ex8112.40(l) Other  CTSHS   
8112.91 - Other : 
--   Unwrought; waste and scrap; powders As specified for split subheadings    
ex8112.91(a) Alloys  CTSHS   
ex8112.91(b) Refined metals  CTSHS 
   
ex8112.91(c) Waste and scrap  The origin of the waste and scrap of metals 
shall be the country in which the waste and scrap of the split subheading are derived from manufacturing or processing operations or from consumption   
ex8112.91(d) Powders  CTSHS    
8112.99 -- Other As specified for split subheading    
ex8112.99(a) Bars and rods, other than those obtained 
simply by sintering ,profiles  CTSHS   
ex8112.99(b) Plates, sheets, strip and foil  CTSHS;  or cold-rolling from articles of the 
same split  subheading   
ex8112.99(c) Wire  CTSHS   
ex8112.99(d) Tubesand pipes  CTSHS;  or cold-rolling from articles of the 
same split  subheading.   
ex8112.99(di) Tube or pipe fittings  CTSHS    
ex8112.99(e) Flakes  CTSHS   
ex8112.99(f) Cables  CTSHS   
ex8112.99(g) Other  CTSHS   
81.13  Cermets and articles thereof, including 
waste and scrap  As specified for split heading    
ex81.13(a) Unwrought cermets  CTHS   
ex81.13(b) Waste and scrap  The origin of the waste and scrap of cermets 
shall be the country in which the waste and scrap of the split  heading are derived from 
manufacturing or processing operations or 
from consumption   
ex81.13(c) Powders  CTHS      G/RO/W/111
 Page 385HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex81.13(d) Flakes  CTHS   
ex81.13(e) Bars and rods ,profiles  CTHS   
ex81.13(f) Wire  CTHS   
ex81.13(h) Tubes and pipes  CTHS;  or cold-rolling from articles of the 
same split  subheading.   
ex81.13(hi) Tube or pipe fittings  CTHS    
ex81.13(ij) Cables  CTHS   
ex81.13(k) Other  CTHS   
  G/RO/W/111 
Page 386 CHAPTER 82 
Primary Rules : 
Chapter Notes : 
 
1. Assembly  
 
 (a) The country of origin of a good or part produced from a bl ank which by application of the Harmonized System General Interp retative 
Rule 2(a) is classified in the same head ing, subheading or subdivision as the complete  or finished good or part, shall be the c ountry in which 
every working edge, working surface and workin g part was configured to final shape and dimension, provided, in its imported con dition, the 
blank from which it was produced:  (i)  was not capable of func tioning,  and (ii) was not advanced beyond the initial stamping process or any 
processing required to remove the material from the fo rging platter or casting mold;  of this chapter. 
  (b) If the criteria in paragraph 1 are not satisfied, the country of  origin is the country of origin of the blank of this Chap ter 
 
2. Disassembly
 
 
 Disassembly operations, including those which result in a change of tariff classification, shall not be considered origin conf erring.    
 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 82 Tools, implements, cutlery, spoons and 
forks, of base metal; parts thereof of 
base metal    
82.01 Hand tools, the following : spades, 
shovels, 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. CTH   
8201.10 - Spades and shovels As specified for heading    
8201.20 - Forks    
8201.30 - Mattocks, picks, hoes and rakes    
8201.40 - Axes, bill hooks and similar hewing 
tools      G/RO/W/111
 Page 387HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
8201.50 - Secateurs and similar one-handed 
pruners and shears (including poultry shears)    
8201.60 - Hedge shears, two-handed pruning 
shears and similar two-handed shears    
8201.90 - Other hand tools of a kind used in 
agriculture, horticulture or forestry    
82.02 Hand saws; blades for saws of all kinds 
(including slitting, slotting or toothless saw blades). As specified for subheading   
8202.10 - Hand saws CTH     
8202.20 - Band saw blades CTH   
 - Circular saw blades (including slitting or 
slotting saw blades) :    
8202.31 --   With working part of steel    
  CTSH   
8202.39 --   Other, including parts See specified for split subheading    
ex8202.39(a) --   Saw teeth and tooth segments for 
circular saws  CTH   
ex8202.39(b) --   Other  CTSHS   
8202.40 - Chain saw blades As specified for split subheading   
ex8202.40(a) --   Saw teeth and tooth segments for 
chain saws  CTH   
ex8202.40(b) --   Other  CTSHS    
 - Other saw blades :    
8202.91 --   Straight saw blades, for working metal CTH   
     
8202.99 --   Other CTH   
82.03 Files, rasps, pliers (including cutting 
pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand 
tools. CTH   
8203.10 - Files, rasps and similar tools As specified for heading     G/RO/W/111 
Page 388 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
8203.20 - Pliers (including cutting pliers), pincers, 
tweezers and similar tools     
8203.30 - Metal cutting shears and similar tools    
8203.40 - Pipe-cutters, bolt croppers, perforating 
punches and similar tools    
82.04 Hand-operated spanners and wrenches 
(including torque meter wrenches but 
not including tap wrenches); 
interchangeable spanner sockets, with or without handles. CTH   
 - Hand-operated spanners and wrenches : As specified for heading    
8204.11 --   Non-adjustable    
8204.12 --   Adjustable    
8204.20 - Interchangeable spanner sockets, with or 
without handles    
82.05 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. CTH   
8205.10 - Drilling, threading or tapping tools As specified for heading    
8205.20 - Hammers and sledge hammers    
8205.30 - Planes, chisels, gouges and similar 
cutting tools for working wood    
8205.40 - Screwdrivers    
 - Other hand tools (including glaziers' 
diamonds):    
8205.51 --   Household tools    
8205.59 --   Other    
8205.60 - Blow lamps    
8205.70 - Vices, clamps and the like      G/RO/W/111
 Page 389HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
8205.80 - Anvils; portable forges; hand or pedal-
operated grinding wheels with frameworks    
8205.90 - Sets of articles of two or more of the 
foregoing subheadings    
82.06 Tools of two or more of the headings 
Nos. 82.02 to 82.05, put up in sets for 
retail sale.  CC   
82.07 Interchangeable tools for hand tools, 
whether or not power-operated, or for 
machine-tools (for example, for 
pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding 
metal, and rock drilling or earth boring 
tools. As specified for subheading   
 - Rock drilling or earth boring tools :    
8207.13 --   With working part of cermets CTSH    
8207.19 --   Other, including parts As specified for split subheading   
ex8207.19(a) --   Parts   CTH   
ex8207.19(b) --   Other   CTSHS    
8207.20 - Dies for drawing or extruding metal CTH   
8207.30 - Tools for pressing, stamping or 
punching CTH   
8207.40 - Tools for tapping or threading CTH   
8207.50 - Tools for drilling, other than for rock 
drilling CTH   
8207.60 - Tools for boring or broaching  CTH   
8207.70 - Tools for milling CTH   
8207.80 - Tools for turning CTH   
8207.90 - Other interchangeable tools CTH    
82.08 Knives and cutting blades, for 
machines or for mechanical appliances. CTH   
8208.10 - For metal working As specified for heading     G/RO/W/111 
Page 390 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
8208.20 - For wood working    
8208.30 - For kitchen appliances or for machines 
used by the food industry    
8208.40 - For agricultural, horticultural or forestry 
machines    
8208.90 - Other    
82.09 Plates, sticks, tips and the like for tools, 
unmounted, of cermets. CTH   
82.10 Hand-operated mechanical appliances, 
weighing 10 kg or less, used in the 
preparation, conditioning or serving of 
food or drink. CTH   
82.11 Knives with cutting blades, serrated or 
not (including pruning knives), other 
than knives of heading No. 82.08, and blades therefor. CTH   
8211.10 - Sets of assorted articles As specified for heading    
 - Other :    
8211.91 --   Table knives having fixed blades    
8211.92 --    Other knives having fixed blades    
8211.93 --   Knives having other than fixed blades    
8211.94 --   Blades    
8211.95 --   Handles of base metal    
82.12 Razors and razor blades (including 
razor blade blanks in strips). CTH   
8212.10 - Razors As specified for heading    
8212.20 - Safety razor blades, including razor 
blade blanks in strips    
8212.90 - Other parts    
82.13 Scissors, tailors' shears and similar 
shears, and blades therefor. CTH     G/RO/W/111
 Page 391HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
82.14 Other articles of cutlery (for example, 
hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail 
files). CTH   
8214.10 - Paper knives, letter openers, erasing 
knives, pencil sharpeners and blades 
therefor As specified for heading    
8214.20 - Manicure or pedicure sets and 
instruments (including nail files)    
ex8214.20(a) - Manicure or pedicure sets.     
ex8214.20(b) - Manicure or pedicure instruments 
(including nail files)     
8214.90 - Other    
82.15 Spoons, forks, ladles, skimmers, cake-
servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware. As specified for subheadings   
8215.10 - Sets of assorted articles containing at 
least one article plated with precious metal CC   
 8215.20 - Other sets of assorted articles CC   
 - Other:    
8215.91 --   Plated with precious metal CTH   
8215.99 --   Other CTH   
 
  G/RO/W/111 
Page 392 CHAPTER 83 
 
Primary Rules : 
Chapter Note : 
 
Assembly    
 
 A good or part produced from a blank:  The country of origin of  a good or part produced from a blank, which by application of the Harmonized 
System General Interpretative Rule 2(a) is  classified in the same heading, subheading or subdivision as the complete or finishe d good or part, shall be the 
country in which the blank was finished, provided finishing includ ed configuring to final shape by the removal of material (oth er than merely by honing or 
polishing or both), or by forming processes such as bending, hammering, pressing or stamping. 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 83 Miscellaneous articles of base metal    
83.01 Padlocks and locks (key, combination 
or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base 
metal. As specified for subheading   
8301.10 - Padlocks As specified for split subheading   
ex8301.10(a) - Padlocks, key or combination  CTH   
ex8301.10(b) - Padlocks, electrically operated     
  CTH, or change from subheading 8301.60     
8301.20 - Locks of a kind used for motor vehicles As specified for split subheading    
ex8301.20(a) - Locks of a kind used for motor vehicles, 
key or combination  CTH   
ex8301.20(b) - Locks of a kind used for motor vehicles, 
electrically operated  CTH, or change from subheading 8301.60   
8301.30 - Locks of a kind used for furniture As specified for split subheading    
ex8301.30(a) - Locks of a kind used for furniture, key 
or combination  CTH   
ex8301.30(b) - Locks of a kind used for furniture, 
electrically operated  CTH, or change from subheading 8301.60   
8301.40 - Other locks As specified for split subheading    
ex8301.40(a) - Other Locks, key or combination  CTH     G/RO/W/111
 Page 393HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex8301.40(b) - Other Locks, electrically operated  CTH, or change from subheading 8301.60   
8301.50 - Clasps and frames with clasps, i 
ncorporating locks CTH   
8301.60 - Parts CTH   
8301.70 - Keys presented separately CTH   
83.02 Base metal mountings, fittings and 
similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-
racks, hat-pegs, brackets and similar 
fixtures; castors with mountings of base metal; automatic door closers of base metal. CTH   
8302.10 - Hinges As specified for heading    
8302.20 - Castors    
8302.30 - Other mountings , fittings and similar 
articles suitable for motor vehicles    
 - Other mountings, fittings and similar 
articles :    
8302.41 --   Suitable for buildings    
8302.42 --   Other, suitable for furniture    
8302.49 --   Other    
8302.50 - Hat-racks, hat-pegs, brackets and similar 
fixtures    
8302.60 - Automatic door closers    
83.03 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. As specified for split heading   
ex83.03(a) 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.  CTHS    
ex83.03(b)  CTH    G/RO/W/111 
Page 394 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex83.03(c) Parts of base metal  CTH    
83.04 Filing cabinets, card-index cabinets, 
paper 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. CTH     
83.05 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. CTH   
8305.10 - Fittings for loose-leaf binders or files As specified for the heading    
8305.20 - Staples in strips    
8305.90 - Other, including parts    
83.06 Bells, gongs and the like, non-electric, 
of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal. CTH   
8306.10 - Bells, gongs and the like As specified for the heading    
 - Statuettes and other ornaments :    
8306.21 --   Plated with precious metal    
8306.29 --   Other    
8306.30 - Photograph, picture or similar frames; 
mirrors    
83.07 Flexible tubing of base metal, with or 
without fittings. CTH   
8307.10 - Of iron or steel As specified for heading    
8307.90 - Of other base metal      G/RO/W/111
 Page 395HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
83.08 Clasps, frames with clasps, buckles, 
buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made 
up articles; tubular or bifurcated 
rivets, of base metal; beads and spangles, of base metal. CTH   
8308.10 - Hooks, eyes and eyelets As specified for  heading    
8308.20 - Tubular or bifurcated rivets    
8308.90 - Other, including parts    
83.09 Stoppers, caps and lids (including 
crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other 
packing accessories, of base metal. CTH   
8309.10 - Crown corks As specified for heading    
8309.90 - Other    
83.10 Sign-plates, name-plates, address-plates 
and similar plates, numbers, letters and other symbols, of base metal, excluding 
those of heading No. 94.05. CTH   
83.11 Wire, rods, tubes, plates, electrodes and 
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 powder, used 
for metal spraying. CTH   
8311.10 - Coated electrodes of base metal, for 
electric arc-welding As specified for heading    
8311.20 - Cored wire of base metal, for electric 
arc-welding     G/RO/W/111 
Page 396 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
8311.30 - Coated rods and cored wire, of base 
metal, for soldering, brazing or welding by flame    
8311.90 - Other, including parts    
 
  G/RO/W/111 
 Page 397 
 
 
   
A. Primary Rules for Chapters 84-90 applicable  to primary rules contained in Column C  
 
1. Limitations on change in classification rules in the matrix .- Where satisfaction of the rules of 
this Chapter results solely fro m the following circumstances, or igin shall be determined as 
indicated herein: 
 
(a) Goods obtained by disassembly 
A change of classification which results from the disassembly of goods shall not be 
considered as the change required by the rule  set forth in the matrix.  The country of 
origin of the parts recovered from the goods  shall be the country where the parts are 
recovered, unless the importer, exporter or  any person with a justifiable cause to 
determine the origin of parts demonstrates another country of origin on the basis of 
verifiable evidence such as origin marks on the part itself or documents.  
 
(b) Collection of parts  
Where a change in classification results from the application of HS General 
Interpretative Rule 2(a) with  respect to collections of parts that are presented as 
unassembled articles of another heading or  subheading the individual parts shall 
retain their origin prior to such collection.   
 
(c) Recertification or retesting  
A change of classification which results from the recertification or retesting of the 
good shall not be considered as the change re quired by the rule set out in the matrix. 
 
(d) Assembly of the collection of parts  
Goods assembled from a collection of part s classified as the assembled good by 
application of General Interpretative Rule 2 shall have origin in the country of 
assembly, provided the assembly would have satisfied the primary rule for the good 
had each of the parts been presented separately and not as a collection. 
 2. Additional Primary Chapter Rule
 – When Chapter Rule 1 does not apply and the other 
primary rules in this Chapter are not met in th e last country of production, the following shall 
be applied in sequence: 
 
(a) Parts and accessories produced from blanks 
(1)  The country of origin of goods that are produced from blanks which, by 
application of the HS General Interpretativ e Rule 2(a), are classified in the same 
heading or subheading as the complete or finished goods, shall be the country in which the blank was finished provided finishing included configuring to final shape by the removal of material (other than merely by honing or polishing or both), or by forming processes such as bending, hammering, pressing or stamping. 
 
(2)  Paragraph 1 above applies to goods cla ssifiable in provisions for parts or parts 
and accessories, including goods specifically  named under such provisions, and to 
goods classifiable in h eadings 84.80 and 84.83.  
 G/RO/W/111 
Page 398  
 
  (b) When the good is produced from materials or components that changed classification 
but did not satisfy the primary rule applicable to the good, the country of origin of the good is the country that furnished all or the major portion of that material or component. 
(c) The following rules apply only to goods cl assifiable under provisions for “parts” or 
“parts and accessories” and which are not described by name in the Harmonized 
System, applied in sequence. 
  (1) Goods produced by assembly of 5 or more parts(whether or not originating), 
other than parts provided for in rule A2(c)(3) shall have origin in the country of assembly. 
 
  (2) Goods produced as a result of pr ocessing non-originating components other 
than parts provided for in rule A2(c)(3) into a device or apparatus capable of 
performing one or more new mechanical  or electrical functions shall have 
origin in the country of such processing. 
 
  (3) The following parts shall not be counted for purposes of rule A2(c)(1) nor 
shall the operations described be deemed  to result in a new mechanical or 
electrical function for purposes of rule A2(c)(2):  
     (i) the attachment of machinery to a base; 
 
    (ii) the installation of mach inery or apparatus into cabinets or 
similar encasements; 
     (iii) the attachment of parts of general use as defined in Note 2 to 
Section XVI of the Harmonized System or similar parts of 
plastic (Chapter 39) ; 
     (iv) the attachment of handles, dials, knobs, hand cranks, and 
other consumer-ope rated controls; 
 
    (v) the attachment of a power cord  or change of mains 
voltage/frequency by adding transformer, adapter or converter; 
     (vi) the installation of batteries, accumulators, sensors, 
thermostats or other articles not designed to become a 
permanent part of the good; 
     (vii) the attachment of accessories or parts (including printed 
circuits with components assembled thereon), which serve only to enhance the operation of the machine or device; 
 
    (viii) the addition of manua ls, warranty cards, certificates of 
conformance to standards (with or  without testing), or labels; 
   (ix) washing, cleaning; removal of dust, oxide, oil, paint or other 
coverings; 
     (x) simple painting and polishing operations;  G/RO/W/111 
 Page 399 
 
 
   
    (xi) affixing or printing marks, labels, logos and other 
distinguishing signs on products or their packaging;  or 
     (xii) the installation of software. 
 
3. Legal note for Subheadings 8471.50, 8471.60, 8471.70 and 8471.80
 - For purposes of 
subheadings 8471.50, 8471.60, 8471.70 and 8471.80, the assembly of goods of those subheadings in the same housing with units of other subheadings within that group shall be 
origin conferring. 
 
B. Residual  Rules for Chapters 84-90 applicable to rules contained in Column C
 
 
 For purposes of Rule 3(d) of Appendix 2  the following residual rules shall be applied in 
sequence: 
 
1. For goods classifiable under provisions for “p arts” or “parts and accessories” and which are 
not described by name, the country of origin shall be the country of assembly provided the 
goods are produced by the assembly of two or more parts  (other than parts of general use, as 
defined in Note 2 to Section XV or similar parts of plastic (Chapter 39)), and one or more of 
the parts (other than parts of general use, as de fined in Note 2 to Section XV or similar parts 
of plastic (Chapter 39))  satisfies the requirements for origin in the country of assembly.  For 
purposes of this rule, the following parts sha ll not be counted nor shall the operations 
described be deemed to be origin conferring operations: 
 
(a) the attachment of machinery to a base; 
(b) the installation of machinery or apparatus into cabinets or similar encasements; 
(c) the attachment of parts of general use as defined in Note 2 to Section XV of the 
Harmonized System or similar parts of plastic (Chapter 39); 
(d) the attachment of handles, dials, knobs, hand cranks, and othe r consumer-operated 
controls; 
(e) the attachment of a power cord  or change of mains voltage/frequency by adding 
transformer, adapter or converter; 
(f) the installation of batteries, accumulators, sensors, thermostats or other articles not 
designed to become a permanent part of the good; 
(g) the attachment of accessories or parts (including printed circuits with components 
assembled thereon), which serve only to e nhance the operation of the machine or 
device; 
(h) the addition of manuals, warranty cards, cer tificates of conformance to standards 
(with or without testing), or labels; 
(i) washing, cleaning; removal of dust, oxi de, oil, paint or other coverings; 
(j) simple painting and polishing operations; G/RO/W/111 
Page 400  
 
  (k) affixing or printing marks, labels, logos and other distinguishing signs on products or 
their packaging;  or 
(l) the installation of software. 
2. When the good is produced from materials orig inating in a single country that did not undergo 
the change in classification or did not otherwi se satisfy the primary rule applicable to the 
good, the country of origin is the country in which those materials originated; 
 3. The country of origin shall be the country of origin of that  material (or functional element) 
that gives the good its essential character, to th e extent to which the principle of essential 
character can be applied.  Otherwise, the country  of origin shall be the country in which the 
major portion of those materials originated , as determined on the basis of weight. 
 
C. Notes for Chapters 84-90 applicable to primary rules contained in Column D
 
 
(a) Application of the value added rule  
 
1. The term " x% value added rule " shall mean manufacture where the increase in value 
acquired as a result of working and processing, and if applicable, the incorporation of parts originating 
in the country of manufacture represents at least x%  of the ex-works price of the product. "X" is the 
percentage indicated for each heading. 
2. The term " ex-works price " shall mean the price to be paid  for the product obtained to the 
manufacturer in whose undertaking the last working or processing is carried out (this price shall not 
include internal taxes which are, or may be , repaid when such product is exported); 
3. The term " value acquired as a result of working and processing and incorporation of 
parts originating in the country of manufacture " shall mean the increase in value resulting from 
the assembly itself, together with any preparator y, finishing and checking operations, and from the 
incorporation of any parts originating in the count ry where the operations in question were carried 
out, including profit and the general costs borne in that country as a result of the operations; 
4. The term " value of non-originating materials " means the customs value at the time of 
importation of the non-originating materials used, or , if this is not known and cannot be ascertained, 
the first ascertainable price paid for the materials in the country of importation. 
(b) Primary rules with regard to change in classification  
 
2. Goods obtained by disassembly 
 A change of classification which results from the disassembly of goods shall not be 
considered as the change required by the rule set fort h in this Appendix.  The country of origin of the 
parts recovered from the goods shall be th e country where the parts are recovered. 
 
3. Collection of parts 
 Where a change in classification results from the application of HS General Interpretative 
Rule 2(a) with respect to collections of parts that are presented as unassembled articles of another heading or subheading the individual parts shall reta in their origin prior to such collection.   
  G/RO/W/111 
 Page 401 
 
 
  4. Recertification or retesting 
 A change of classification which results from th e recertification or retesting of the good shall 
not be considered as the change required by the rule set out in this Appendix. 
 
5. Assembly of the collection of parts 
 Goods assembled from a collection of parts classi fied as the assembled good by application of 
General Interpretative Rule 2 shall have origin in the country of assembly, provided the assembly 
would have satisfied the primary rule for the good ha d each of the parts been  presented separately and 
not as a collection.  
(c) Primary rules with regard to parts and accessories produced from blanks
 
 1. The country of origin of goods that are produced from blanks which, by application of the HS 
General Interpretative Rule 2(a), are classified in the same heading or subheading as the complete or 
finished goods, shall be the country in which th e blank was finished provided finishing included 
configuring to final shape by the removal of materi al (other than merely by honing or polishing or 
both), or by forming processes such as bending, hammering, pressing or stamping. 
2. Paragraph 1 above applies to goods classifiab le in provisions for parts or parts and 
accessories, including goods specifically named under such provisions, and to goods classifiable in 
headings 84.80 and 84.83. 
(d) Application of Residual Rule 3(f) of this Appendix - major portion rule
 
 
 For the purposes of Chapters 84-90, the criteri on used to determine the major portion of the 
materials as set forth in Rule 3(f) of this Appendix is their value.   
 
  
  G/RO/W/111 
Page 402 CHAPTER 84 
 
 
HS Code 
Number Description of goods Primary Rules Comments 
A B C D E 
Chapter 84 Nuclear reactors, boilers, machinery 
and mechanical appliances;  parts 
thereof As specified for heading or subheading.   
84.01  Nuclear reactors;  fuel elements 
(cartridges), non-irradiated, for nuclear 
reactors;  machinery and apparatus for isotopic separation.  As specified for subheading or split 
subheading. CTH;  or 
35% value-
added rule 
  
8401.10 - Nuclear reactors CTSH   
8401.20 - Machinery and apparatus for isotopic 
separation, and parts thereof As specified for split subheading.   
ex8401.20(a) --  Machinery and apparatus for isotopic 
separation  CTSHS   
ex8401.20(b) --   Parts of machinery and apparatus for 
isotopic separation  CTH   
8401.30 - Fuel elements (cartridges), non-
irradiated CTSH   
8401.40 -  Parts of nuclear reactors CTH   
84.02  Steam or other vapour generating 
boilers (other than central heating hot 
water boilers capable also of producing low pressure steam);  super-heated water boilers.  As specified for subheading.  CTH;  or 
35% value-
added rule   
 - Steam or other vapour generating 
boilers:    
8402.11 --   Watertube boilers with a steam 
production exceeding 45 t per hour CTSH   
8402.12 --   Watertube boilers with a steam 
production not exceeding 45 t per hour CTSH    
   G/RO/W/111
 Page 403HS Code 
Number Description of goods Primary Rules Comments 
A B C D E 
8402.19 --   Other vapour generating boilers, 
including hybrid boilers CTSH   
8402.20 - Super-heated water boilers CTSH   
8402.90 - Parts CTH   
84.03  Central heating boilers other than those 
of heading No. 84.02.  As specified for subheading.  CTH;  or 
35% value-added rule   
8403.10 - Boilers CTSH   
8403.90 - Parts CTH   
84.04  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.  As specified for subheading.  CTH;  or 
35% value-
added rule   
8404.10 - uxiliary plant for use with boilers of 
heading No. 84.02 or 84.03 CTSH   
8404.20  - Condensers for steam or other vapour 
power units    
8404.90 - Parts CTH   
84.05  Producer gas or water gas generators, 
with or without their purifiers;  
acetylene gas generators and similar 
water process gas generators, with or without their purifiers.  As specified for subheading.  CTH;  or 
35% value-
added rule   
8405.10 - Producer gas or water gas generators, 
with or without their purifiers;  acetylene gas generators and similar water process gas generators, with or without their 
purifiers CTSH   
8405.90 - Parts CTH    
  G/RO/W/111 
Page 404 HS Code 
Number Description of goods Primary Rules Comments 
A B C D E 
84.06  Steam turbines and other vapour 
turbines.  As specified for subheading.  CTH;  or 
35% value-added rule   
8406.10 - Turbines for marine propulsion CTSH   
 - Other turbines:    
8406.81 --   Of an output exceeding 40 MW CTSH   
8406.82 --   Of an output not exceeding 40 MW CTSH   
8406.90 - Parts CTH   
84.07  Spark-ignition reciprocating or rotary 
internal combustion piston engines.  CTH 
 CTH, 
except from 
heading 
84.09;  or 35% value-added rule  
8407.10 - Aircraft engines As specified for heading.     
 - Marine propulsion engines:    
8407.21 --   Outboard motors    
8407.29 --   Other    
 - Reciprocating piston engines of a kind 
used for the propulsion of vehicles of Chapter 87:    
8407.31 --   Of a cylinder capacity not exceeding 
50 cc    
8407.32 --   Of a cylinder capacity exceeding 50 cc 
but not exceeding 250 cc    
8407.33 --   Of a cylinder capacity exceeding 250 
cc but not exceeding 1,000 cc    
8407.34 --   Of a cylinder capacity exceeding 
1,000 cc    
8407.90 - Other engines     
   G/RO/W/111
 Page 405HS Code 
Number Description of goods Primary Rules Comments 
A B C D E 
84.08  Compression-ignition internal 
combustion piston engines (diesel or semi-diesel engines).  CTH CTH, 
except from heading 84.09;  or 35% value-
added rule  
8408.10 - Marine propulsion engines As specified for heading.    
8408.20 - Engines of a kind used for the 
propulsion of vehicles of Chapter 87    
8408.90 - Other engines    
84.09  Parts suitable for use solely or 
principally with the engines of heading No. 84.07 or 84.08.  CTH CTH  
8409.10 - For aircraft engines As specified for heading.    
 - Other:    
8409.91 --   Suitable for use solely or principally 
with spark-ignition internal combustion piston engines    
8409.99 --   Other    
84.10  Hydraulic turbines, water wheels, and 
regulators therefore.  As specified for ssubheading and split 
subheading .  CTH;  or 
35% value-
added rule   
 - Hydraulic turbines and water wheels:    
8410.11 --   Of a power not exceeding 1,000 KW CTSH   
8410.12 --   Of a power exceeding 1,000 kW but 
not exceeding 10,000 kW CTSH   
8410.13 --   Of a power exceeding 10,000 kW CTSH   
8410.90 - Parts, including regulators As specified for split subheading    
ex8410.90(a)   Regulators CTSHS    
ex8410.90(b)   - Parts  CTH    
  G/RO/W/111 
Page 406 HS Code 
Number Description of goods Primary Rules Comments 
A B C D E 
84.11  Turbo-jets, turbo-propellers and other 
gas turbines.  As specified for subheading.  CTH;  or 
35% value-added rule   
 - Turbo-jets:    
8411.11 --   Of a thrust not exceeding 25 kN CTSH   
8411.12 --   Of a thrust exceeding 25 kN CTSH   
 - Turbo-propellers:    
8411.21 --   Of a power not  exceeding 1,100 kW CTSH   
8411.22 --   Of a power exceeding 1,100 kW CTSH   
 - Other gas turbines:    
8411.81 -- Of a power not exceeding 5,000 
kW CTSH   
8411.82 --   Of a power exceeding 5,000 kW CTSH   
 - Parts:    
8411.91 --   Of turbo-jets or turbo-propellers CTH   
8411.99 - Other    
84.12  Other engines and motors.  As specified for subheading.  CTH;  or 
35% value-added rule   
8412.10 - Reaction engines othe r than turbo-jets CTSH   
 - Hydraulic power engines and motors:    
8412.21 --   Linear acting (cylinders) CTSH   
8412.29 --   Other CTSH   
 Pneumatic power engines and motors:    
8412.31 --   Linear acting (cylinders) CTSH   
8412.39 --   Other CTSH   
8412.80 - Other CTSH   
8412.90 - Parts CTH   
84.13  Pumps for liquids, whether or not fitted 
with a measuring device;  liquid elevators.  As specified for subheading.  CTH;  or 
35% value-added rule   
 - Pumps fitted or designed to be fitted 
with a measuring device:     
   G/RO/W/111
 Page 407HS Code 
Number Description of goods Primary Rules Comments 
A B C D E 
8413.11 --   Pumps for dispensing fuel or 
lubricants, of the type used in filling-stations or in garages CTSH   
8413.19 --   Other CTSH   
8413.20 - Hand pumps, other than those of 
subheading No. 8413.11 or 8413.19 CTSH   
8413.30 - Fuel, lubricating or cooling medium 
pumps for internal combustion piston 
engines CTSH   
8413.40 - Concrete pumps CTSH   
8413.50 - Other reciprocating positive 
displacement pumps CTSH   
8413.60 - Other rotary positive displacement 
pumps CTSH   
8413.70 - Other centrifugal pumps CTSH   
 - Other pumps;  liquid elevators: CTSH   
8413.81 --   Pumps CTSH   
8413.82 --   Liquid elevators CTSH   
 - Parts:    
8413.91 --   Of pumps CTH   
8413.92 --   Of liquid elevators CTH   
84.14  Air or vacuum pumps, air or other gas 
compressors and fans;  ventilating or recycling hoods incorporating a fan, 
whether or not fitted with filters.  As specified for subheading.  CTH;  or 
35% value-added rule   
8414.10 - Vacuum pumps CTSH   
8414.20 - Hand- or foot-operated air pumps CTSH   
8414.30 - Compressors of a kind used in 
refrigerating equipment CTSH   
8414.40 - Air compressors mounted on a wheeled 
chassis for towing CTSH    
  G/RO/W/111 
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Number Description of goods Primary Rules Comments 
A B C D E 
 - Fans:    
8414.51 --   Table, floor, wall, window, ceiling or 
roof fans, with a self-contained electric 
motor of an output not exceeding 125 W CTSH   
8414.59 --   Other CTSH   
8414.60 - Hoods having a maximum horizontal 
side not exceeding 120 cm CTSH   
8414.80 - Other CTSH   
8414.90 - Parts CTH   
84.15  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.  As specified for subheading.  CTH;  or 
35% value-added rule   
8415.10 - Wi ndow or wall types, self-contained CTSH   
8415.20 - Of a kind used for persons, in motor 
vehicles CTSH   
 - Other:    
8415.81 --   Incorporating a refrigerating unit and a 
valve for reversal of the cooling/heat cycle CTSH   
8415.82 --   Other, incorporating a refrigerating 
unit CTSH   
8415.83 --   Not incorporating a refrigerating unit CTSH   
8415.90 - Parts CTH   
84.16  Furnace burners for liquid fuel, for 
pulverised solid fuel or for gas;  
mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances.  As specified for subheading.  CTH;  or 
35% value-
added rule   
8416.10 - Furnace burners for liquid fuel CTSH    
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Number Description of goods Primary Rules Comments 
A B C D E 
8416.20 - Other furnace burners, including 
combination burners CTSH   
8416.30 - Mechanical stokers, including their 
mechanical grates, mechanical ash dischargers and similar appliances CTSH   
8416.90 - Parts CTH   
84.17  Industrial or laboratory furnaces and 
ovens, including incinerators, non-
electric.  As specified for subheading.  CTH;  or 
35% value-
added rule   
8417.10 - Furnaces and ovens for the roasting, 
melting or other heat-treatment of ores, 
pyrites or of metals CTSH   
8417.20 - Bakery ovens, including biscuit ovens CTSH   
8417.80 - Other CTSH   
8417.90 - Parts CTH   
84.18  Refrigerators, freezers and other 
refrigerating or freezing equipment, 
electric or other;  heat pumps other 
than air conditioning machines of heading No. 84.15.  As specified for subheading.  CTH;  or 
35% value-
added rule   
8418.10 - Combined refrigerator-freezers, fitted 
with separate external doors CTSH   
 - Refrigerators, household type:    
8418.21 --   Compression-type CTSH   
8418.22 --   Absorption-type, electrical CTSH   
8418.29 --   Other CTSH   
8418.30 - Freezers of the chest type, not exceeding 
800 l capacity CTSH   
8418.40 - Freezers of the upright type, not 
exceeding 900 l capacity CTSH    
  G/RO/W/111 
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Number Description of goods Primary Rules Comments 
A B C D E 
8418.50 - Other refrigerating or freezing chests, 
cabinets, display counters, show-cases and similar refrigerating or freezing furniture CTSH   
 - Other refrigerating or freezing 
equipment;  heat pumps: CTSH   
8418.61 --   Compression type units whose 
condensers are heat exchangers CTSH   
8418.69 --   Other CTSH   
 - Parts:    
8418.91 --   Furniture designed to receive 
refrigerating or freezing equipment CTH   
8418.99 --   Other CTH   
CTH;  or 
35% value-added rule   
84.19  Machinery, plant or laboratory 
equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, 
roasting, distilling, rectifying, 
sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes;  instantaneous or 
storage water heaters, non-electric.  As specified for subheading.  
  
 - Instantaneous or storage water heaters, 
non-electric:    
8419.11 --   Instantaneous gas water heaters CTSH   
8419.19 --   Other CTSH   
8419.20 - Medical, surgical or laboratory sterilisers CTSH   
 - Dryers: CTSH   
8419.31 --   For agricultural products CTSH    
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Number Description of goods Primary Rules Comments 
A B C D E 
8419.32 --   For wood, paper pulp, paper or 
paperboard CTSH   
8419.39 --   Other CTSH   
8419.40 - Distilling or rectifying plant CTSH   
8419.50 - Heat exchange units CTSH   
8419.60 - Machinery for liquefying air or other 
gases CTSH   
 - Other machinery, plant and equipment: CTSH   
8419.81 --   For making hot drinks or for cooking or 
heating food CTSH   
8419.89 --   Other CTSH   
8419.90 - Parts CTH   
84.20  Calendering or other rolling machines, 
other than for metals or glass, and 
cylinders therefor.  As specified for subheading.  CTH;  or 
35% value-
added rule   
8420.10 - Calendering or other rolling machines CTSH   
 - Parts:    
8420.91 --   Cylinders CTH   
8420.99 --   Other    
84.21  Centrifuges, including centrifugal 
dryers;  filtering or purifying machinery and apparatus, for liquids 
or gases.  As specified for subheading.  CTH;  or 
35% value-added rule   
 - Centrifuges, including centrifugal 
dryers:    
8421.11 --   Cream separators CTSH   
8421.12 --   Clothes-dryers CTSH   
8421.19 --   Other CTSH   
 - Filtering or purifying machinery and 
apparatus for liquids: CTSH   
8421.21 --   For filtering or purifying water CTSH   
8421.22 --   For filtering or purifying beverages 
other than water CTSH    
  G/RO/W/111 
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Number Description of goods Primary Rules Comments 
A B C D E 
8421.23 --   Oil or petrol-filters for internal 
combustion engines CTSH   
8421.29 --   Other    
 - Filtering or purifying machinery and 
apparatus for gases:    
8421.31 --   Intake air filters for internal 
combustion engines CTSH   
8421.39 --   Other CTSH   
 - Parts:    
8421.91 --   Of centrifuges, including centrifugal 
dryers CTH   
8421.99 --   Other CTH   
84.22  Dish washing machines;  machinery for 
cleaning or drying bottles or other 
containers;  machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers;  machinery for capsuling bottles, jars, 
tubes and similar containers;  other 
packing or wrapping machinery (including heat-shrink wrapping machinery);  machinery for aerating beverages.  As specified for subheading.  CTH;  or 
35% value-
added rule   
 - Dish washing machines:    
8422.11 --   Of the household type CTSH   
8422.19 --   Other CTSH   
8422.20 - Machinery for cleaning or drying bottles 
or other containers CTSH   
8422.30 - Machinery for filling, closing, sealing, 
or labelling bottles, cans, boxes, bags or 
other containers;  machinery for capsuling bottles, jars, tubes and similar containers;  machinery for aerating beverages CTSH    
   G/RO/W/111
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Number Description of goods Primary Rules Comments 
A B C D E 
8422.40 - Other packing or wrapping machinery 
(including heat-shrink wrapping machinery) CTSH   
8422.90 - Parts CTH   
84.23  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.  As specified for subheading.  CTH;  or 
35% value-added rule   
8423.10 - Personal weighing machines, including 
baby scales;  household scales CTSH   
8423.20 - Scales for continuous weighing of goods 
on conveyors CTSH   
8423.30 - Constant weight scales and scales for 
discharging a predetermined weight of material into a bag or container, including hopper scales CTSH   
 - Other weighing machinery:    
8423.81 --   Having a maximum weighing capacity 
not exceeding 30 kg CTSH 
   
8423.82 --   Having a maximum weighing capacity 
exceeding 30 kg but not exceeding 5,000 kg CTSH 
   
8423.89 --   Other CTSH   
8423.90 - Weighing machine weights of all kinds;  
parts of weighing machinery CTH    
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Number Description of goods Primary Rules Comments 
A B C D E 
84.24  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.  As specified for subheading.  CTH;  or 
35% value-added rule   
8424.10 - Fire extinguishers, whether or not 
charged CTSH   
8424.20 - Spray guns and similar appliances CTSH   
8424.30 - Steam or sand blasting machines and 
similar jet projecting machines CTSH   
 - Other appliances:    
8424.81 --   Agricultural or horticultural CTSH   
8424.89 --   Other CTSH   
8424.90 - Parts CTH   
84.25  Pulley tackle and hoists other than skip 
hoists;  winches and capstans;  jacks.  CTH CTH, 
except from heading 84.31;  or 
35% value-
added rule  
 - Pulley tackle and hoists other than skip 
hoists or hoists of a kind used for raising 
vehicles: As specified for heading.    
8425.11 --   Powered by electric motor    
8425.19 --   Other    
8425.20 - Pit-head winding gear;  winches 
specially designed for use underground    
 - Other winches;  capstans:    
8425.31 --   Powered by electric motor    
8425.39 --   Other     
   G/RO/W/111
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Number Description of goods Primary Rules Comments 
A B C D E 
 - Jacks;  hoists of a kind used for raising 
vehicles:    
8425.41 --   Built-in jacking systems of a type used 
in garages    
8425.42 --   Other jacks and hoists, hydraulic    
8425.49 --   Other    
84.26  Ships' derricks;  cranes, including cable 
cranes;  mobile lifting frames, straddle 
carriers and works trucks fitted with a crane.  CTH 
 CTH, 
except from 
heading 84.31;  or 35% value-added rule  
 - Overhead travelling cranes, transporter 
cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle  
carriers: As specified for heading.    
8426.11 --   Overhead travelling cranes on fixed 
support    
8426.12 --   Mobile lifting frames on tyres and 
straddle carriers    
8426.19 --   Other    
8426.20 - Tower cranes    
8426.30 - Portal or pedestal jib cranes    
 - Other machinery, self-propelled:    
8426.41 --   On tyres    
8426.49 --   Other    
 - Other machinery:    
8426.91 --   Designed for mounting on road 
vehicles    
8426.99 --   Other     
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Number Description of goods Primary Rules Comments 
A B C D E 
84.27  Fork-lift trucks;  other works trucks 
fitted with lifting or handling equipment.  CTH CTH, 
except from heading 84.31;  or 35% value-
added rule  
8427.10 - Self-propelled trucks powered by an 
electric motor As specified for heading.    
8427.20 - Other self-propelled trucks    
8427.90 - Other trucks    
84.28  Other lifting, handling, loading or 
unloading machinery (for example, lifts, escalators, conveyors, teleferics).  CTH CTH, 
except from heading 84.31;  or 35% value-
added rule  
8428.10 Lifts and skip hoists As specified for heading.    
8428.20 - Pneumatic elevators and conveyors    
 - Other continuous-action elevators and 
conveyors, for goods or materials:    
8428.31 --   Specially designed for underground 
use    
8428.32 --   Other, bucket type    
8428.33 --   Other, belt type    
8428.39 --   Other    
8428.40 - Escalators and moving walkways    
8428.50 - Mine wagon pushers, locomotive or 
wagon traversers, wagon tippers and similar railway wagon handling equipment    
8428.60 - Teleferics, chair-lifts, ski-draglines;  
traction mechanisms for funiculars    
8428.90 - Other machinery     
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Number Description of goods Primary Rules Comments 
A B C D E 
84.29  Self-propelled bulldozers, angledozers, 
graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers.  CTH CTH, 
except from heading 84.31;  or 35% value-
added rule  
 - Bulldozers and angledozers: As specified for heading.    
8429.11 --   Track laying    
8429.19 --   Other    
8429.20 - Graders and levellers    
8429.30 - Scrapers    
8429.40 - Tamping machines and road rollers    
 - Mechanical shovels, excavators and 
shovel loaders:    
8429.51 --  Front-end shovel loaders    
8429.52 --   Machinery with a 360° revolving 
superstructure    
8429.59 --   Other    
84.30  Other moving, grading, levelling, 
scraping, excavating, tamping, 
compacting, extracting or boring 
machinery, for earth, minerals or ores;  pile-drivers and pile-extractors;  snow-ploughs and snow-blowers.   
CTH CTH, 
except from 
heading 
84.31;  or 35% value-added rule  
8430.10 - Pile-drivers and pile-extractors As specified for heading.    
8430.20 - Snow-ploughs and snow-blowers    
 - Coal or rock cutters and tunnelling 
machinery     
8430.31 --   Self-propelled    
8430.39 --   Other    
 - Other boring or sinking machinery:    
8430.41 --   Self-propelled    
8430.49 --   Other     
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Number Description of goods Primary Rules Comments 
A B C D E 
8430.50 - Other machinery, self-propelled    
 - Other machinery, not self-propelled:    
8430.61 --   Tamping or compacting machinery    
8430.62 --   Scrapers    
8430.69 --   Other    
84.31  Parts suitable for use solely or 
principally with the machinery of 
headings Nos. 84.25 to 84.30.  CTH CTH  
8431.10 Of machinery of heading No. 84.25 As specified for heading.    
8431.20 - Of machinery of heading No.     
 - Of machinery of heading No. 84.28:    
8431.31 --   Of lifts, skip hoists or escalators    
8431.39 --   Other    
 - Of machinery of heading No. 84.26, 
84.29 or 84.30:    
8431.41 --   Buckets, shovels, grabs and grips    
8431.42 --   Bulldozer or angledozer blades    
8431.43 --   Parts for boring or sinking machinery 
of subheading No. 8430.41 or 8430.49    
8431.49 --   Other    
84.32  Agricultural, horticultural or forestry 
machinery for soil preparation or cultivation;  lawn or sports-ground 
rollers.  As specified for subheading.  CTH;  or 
35% value-added rule   
8432.10 - Ploughs CTSH   
 - Harrows, scarifiers, cultivators, weeders 
and hoes:    
8432.21 --   Disc harrows CTSH   
8432.29 --   Other CTSH   
8432.30 - Seeders, planters and transplanters CTSH   
8432.40 - Manure spreaders and fertiliser 
distributors CTSH   
8432.80 - Other machinery CTSH    
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Number Description of goods Primary Rules Comments 
A B C D E 
8432.90 - Parts CTH   
84.33  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.  As specified for subheading.  CTH;  or 
35% value-
added rule   
 - Mowers for lawns, parks or sports-
grounds:    
8433.11 --   Powered, with the cutting device 
rotating in a horizontal plane CTSH   
8433.19 --   Other CTSH   
8433.20 - Other mowers, including cutter bars for 
tractor mounting CTSH   
8433.30 - Other haymaking machinery CTSH   
8433.40 - Straw or fodder balers, including pick-
up balers CTSH   
 - Other harvesting machinery;  threshing 
machinery: CTSH   
8433.51 --   Combine harvester-threshers CTSH   
8433.52 --   Other threshing machinery CTSH   
8433.53 --   Root or tuber harvesting machines CTSH   
8433.59 --   Other CTSH   
8433.60 - Machines for cleaning, sorting or 
grading eggs, fruit or other agricultural 
produce CTSH   
8433.90 - Parts CTH   
84.34  Milking machines and dairy 
machinery.  As specified for subheading.  CTH;  or 
35% value-
added rule   
8434.10 - Milking machines CTSH   
8434.20 - Dairy machinery CTSH   
8434.90 - Parts CTH    
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Number Description of goods Primary Rules Comments 
A B C D E 
84.35  Presses, crushers and similar 
machinery used in the manufacture of wine, cider, fruit juices or similar beverages.  As specified for subheading.  CTH;  or 
35% value-added rule   
8435.10 - Machinery CTSH   
8435.90 - Parts CTH   
84.36  Other agricultural, horticultural, 
forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with 
mechanical or thermal equipment;  
poultry incubators and brooders.  As specified for subheading.  CTH;  or 
35% value-added rule   
8436.10 - Machinery for preparing animal feeding 
stuffs CTSH   
 - Poultry-keeping machinery;  poultry 
incubators and brooders: CTSH   
8436.21 --   Poultry incubators and brooders CTSH   
8436.29 --   Other CTSH   
8436.80 - Other machinery CTSH   
 - Parts:    
8436.91 --   Of poultry-keeping machinery or 
poultry incubators and brooders CTH   
8436.99 --   Other CTH   
84.37  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. 
 As specified for subheading.  CTH;  or 
35% value-added rule    
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Number Description of goods Primary Rules Comments 
A B C D E 
8437.10 - Machines for cleaning, sorting or 
grading seed, grain or dried leguminous vegetables CTSH   
8437.80 - Other machinery CTSH   
8437.90 - Parts CTH   
84.38  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 animal or fixed vegetable fats or oils.  As specified for subheading.  CTH;  or 
35% value-
added rule   
8438.10 - Bakery machinery and machinery for the 
manufacture of macaroni, spaghetti or similar products CTSH   
8438.20 - Machinery for the manufacture of 
confectionery, cocoa or chocolate CTSH   
8438.30 - Machinery for sugar manufacture CTSH   
8438.40 - Brewery machinery CTSH   
8438.50 - Machinery for the preparation of meat or 
poultry CTSH   
8438.60 - Machinery for the preparation of fruits, 
nuts or vegetables CTSH   
8438.80 - Other machinery CTSH   
8438.90 - Parts CTH   
84.39  Machinery for making pulp of fibrous 
cellulosic material or for making or finishing paper or paperboard.  As specified for subheading.  CTH;  or 
35% value-added rule   
8439.10 - Machinery for making pulp of fibrous 
cellulosic material CTSH   
8439.20 - Machinery for making paper or 
paperboard CTSH   
8439.30 - Machinery for finishing paper or 
paperboard CTSH    
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Number Description of goods Primary Rules Comments 
A B C D E 
 - Parts:    
8439.91 --   Of machinery for making pulp of 
fibrous cellulosic material CTH   
8439.99 --   Other    
84.40  Book-binding machinery, including 
book-sewing machines.  As specified for subheading.  CTH;  or 
35% value-added rule   
8440.10 - Machinery CTSH   
8440.90 - Parts CTH   
84.41  Other machinery for making up paper 
pulp, paper or paperboard, including cutting machines of all kinds.  As specified for subheading.  CTH;  or 
35% value-added rule   
8441.10 - Cutting machines CTSH   
8441.20 - Machines for making bags, sacks or 
envelopes CTSH   
8441.30 - Machines for making cartons, boxes, 
cases, tubes, drums or similar containers, other than by moulding CTSH   
8441.40 - Machines for moulding articles in paper 
pulp, paper or paperboard CTSH   
8441.80 - Other machinery CTSH   
8441.90 - Parts CTH    
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Number Description of goods Primary Rules Comments 
A B C D E 
84.42  Machinery, apparatus and equipment 
(other 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, 
cylinders or other printing 
components;  printing type, blocks, plates, cylinders and other printing components;  blocks, plates, cylinders and lithographic stones, prepared for 
printing purposes (for example, planed, 
grained or polished).  As specified for subheading.  CTH;  or 
35% value-added rule   
8442.10 - Phototype-setting and composing 
machines CTSH   
8442.20 - Machinery, apparatus and equipment for 
type-setting or composing by other 
processes, with or without founding device CTSH   
8442.30 - Other machinery, apparatus and 
equipment CTSH   
8442.40 - Parts of the foregoing machinery, 
apparatus or equipment CTH   
8442.50 - Printing type, blocks, plates, cylinders 
and other printing components;  blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for 
example, planed, grained or polished) CTH 
   
84.43  Printing machinery, including ink-jet 
printing machines, other than those of heading No. 84.71;  machines for uses ancillary to printing.  As specified for subheading  CTH;  or 
35% value-added rule   
 - Offset printing machinery:    
8443.11 --   Reel fed CTSH    
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Number Description of goods Primary Rules Comments 
A B C D E 
8443.12 --   Sheet fed, office type (sheet size not 
exceeding 22 x 36 cm) CTSH   
8443.19 --   Other CTSH   
 - Letterpress printing machinery, 
excluding flexographic printing:    
8443.21 --   Reel fed CTSH   
8443.29 --   Other CTSH   
8443.30 - Flexographic printing machinery CTSH   
8443.40 - Gravure printing machinery CTSH   
 - Other printing machinery:    
8443.51 --   Ink-jet printing machines CTSH   
8443.59 --   Other    
8443.60 - Machines for uses ancillary to printing CTSH   
8443.90 - Parts CTH   
84.44 
 Machines for extruding, drawing, 
texturing or cutting man-made textile materials.  CTH CTH, 
except from heading 84.48;  or 
35% value-
added rule   
84.45  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 preparing 
textile yarns for use on the machines of 
heading No. 84.46 or 84.47.  CTH 
 CTH, 
except from 
heading 84.48;  or 35% value-added rule  
 - Machines for preparing textile fibres: As specified for heading.    
8445.11 --   Carding machines    
8445.12 --   Combing machines    
8445.13 --   Drawing or roving machines    
8445.19 --   Other     
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Number Description of goods Primary Rules Comments 
A B C D E 
8445.20 - Textile spinning machines    
8445.30 - Textile doubling or twisting machines    
8445.40 - Textile winding (including weft-
winding) or reeling machines    
8445.90 - Other    
84.46  Weaving machines (looms).  CTH 
 CTH, 
except from 
heading 
84.48;  or 35% value-added rule   
8446.10 - For weaving fabrics of a width not  
exceeding 30 cm As specified for heading.    
 - For weaving fabrics of a width 
exceeding 30 cm, shuttle type:    
8446.21 --   Power looms    
8446.29 --   Other    
8446.30 - For weaving fabrics of a width 
exceeding 30 cm, shuttleless type    
84.47  Knitting machines, stitch-bonding 
machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines 
for tufting.  CTH CTH, 
except from heading 84.48;  or 
35% value-
added rule   
 - Circular knitting machines: As specified for heading.    
8447.11 --   With cylinder diameter not exceeding 
165 mm    
8447.12 --   With cylinder diameter exceeding 
165 mm    
8447.20 - Flat knitting machines;  stitch-bonding 
machines    
8447.90 - Other     
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Number Description of goods Primary Rules Comments 
A B C D E 
84.48  Auxiliary machinery for use with 
machines of heading No. 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, 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 spindle flyers, card clothing, 
combs, extruding nipples, shuttles, 
healds and heald-frames, hosiery needles).  Asspecified for subheading and split 
subheading  CTH;  or 
35% value-added rule   
 - Auxiliary machinery for machines of 
heading No. 84.44, 84.45, 84.46 or 84.47:    
8448.11 --   Dobbies and Jacquards;  card 
reducing, copying, punching or assembling machines for use therewith CTSH   
8448.19 --   Other    
8448.20 - Parts and accessories of machines of 
heading No. 84.44 or of their auxiliary 
machinery CTH   
 - Parts and accessories of machines of 
heading No. 84.45 or of their auxiliary machinery:    
8448.31 --   Card clothing CTH   
8448.32 --   Of machines for preparing textile 
fibres, other than card clothing CTH   
8448.33 --   Spindles, spindle flyers, spinning rings 
and ring travellers As specified for split subheading .     
   G/RO/W/111
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Number Description of goods Primary Rules Comments 
A B C D E 
ex8448.33(a) --   Parts and accessories of machines of 
heading No. 84.45 or of their auxiliary 
machinery:  spinning rings and ring 
travellers  CTSHS   
ex8448.33(b) --   Other  CTH   
8448.39 --   Other CTH   
 - Parts and accessories of weaving 
machines (looms) or of their auxiliary machinery:    
8448.41 --   Shuttles CTH   
8448.42 --   Reeds for looms, healds and heald-
frames CTH   
8448.49 --   Other CTH   
 - Parts and accessories of machines of 
heading No. 84.47 or of their auxiliary 
machinery:    
8448.51 --   Sinkers, needles and other articles 
used in forming stitches CTH   
8448.59 --   Other CTH   
84.49  
 Machinery for the manufacture or 
finishing of felt or nonwovens in the 
piece or in shapes, including machinery 
for making felt hats;  blocks for making hats.  As specified for split heading CTH;  or 
35% value-
added rule   
ex84.49(a)  - Machinery for the manufacture or 
finishing of felt or nonwovens in the piece 
or in shapes, including machinery for 
making felt hats;  blocks for making hats.  CTHS    
ex 84.49(b)  - Parts of machinery for the manufacture 
or finishing of felt or nonwovens in the 
piece or in shapes, including machinery 
for making felt hats;  blocks for making 
hats. CTH     
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Number Description of goods Primary Rules Comments 
A B C D E 
84.50  Household or laundry-type washing 
machines, including machines which both wash and dry.  As specified for subheading.  CTH;  or 
35% value-added rule   
 - Machines, each of a dry linen capacity 
not exceeding 10 kg: CTSH   
8450.11 --   Fully-automatic machines CTSH   
8450.12 --   Other machines, with built-in 
centrifugal drier CTSH   
8450.19 --   Other CTSH   
8450.20 - Machines, each of a dry linen capacity 
exceeding 10 kg CTSH   
8450.90 - Parts CTH   
84.51  Machinery (other than machines of 
heading No. 84.50) for washing, cleaning, wringing, drying, ironing, 
pressing (including fusing presses), 
bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the 
manufacture of floor coverings such as 
linoleum;  machines for reeling, unreeling, folding, cutting or pinking textile fabrics.  As specified for subheading.  CTH;  or 
35% value-added rule   
8451.10 - Dry-cleaning machines CTSH   
 - Drying machines:    
8451.21 --   Each of a dry linen capacity not 
exceeding 10 kg CTSH   
8451.29 --   Other CTSH   
8451.30 - Ironing machines and presses (including 
fusing presses)  CTSH   
8451.40 - Washing, bleaching or dyeing machines CTSH    
   G/RO/W/111
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Number Description of goods Primary Rules Comments 
A B C D E 
8451.50 - Machines for reeling, unreeling, folding, 
cutting or pinking textile fabrics CTSH   
8451.80 - Other machinery CTSH   
8451.90 - Parts CTH   
84.52  Sewing machines, other than book-
sewing machines of heading No. 84.40;  furniture, bases and covers specially 
designed for sewing machines;  sewing 
machine needles.  As specified for subheading.  CTH;  or 
35% value-added rule   
8452.10 - Sewing machines of the household type CTSH   
 - Other sewing machines:    
8452.21 --   Automatic units CTSH   
8452.29 --   Other CTSH   
8452.30 - Sewing machine needles CTSH   
8452.40 - Furniture, bases and covers for sewing 
machines and parts thereof CTSH   
8452.90 - Other parts of sewing machines CTH   
84.53  Machinery for preparing, tanning or 
working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other 
than sewing machines.  As specified for subheading.  CTH;  or 
35% value-added rule   
8453.10 - Machinery for preparing, tanning or 
working hides, skins or leather CTSH   
8453.20 - Machinery for making or repairing 
footwear    
8453.80 - Other machinery    
8453.90 - Parts CTH   
84.54  Converters, ladles, ingot moulds and 
casting machines, of a kind used in metallurgy or in metal foundries.  As specified for subheading.  CTH;  or 
35% value-added rule   
8454.10 - Converters CTSH    
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Number Description of goods Primary Rules Comments 
A B C D E 
8454.20 - Ingot moulds and ladles CTSH   
8454.30 - Casting machines CTSH   
8454.90 - Parts CTH   
84.55  Metal-rolling mills and rolls therefor.  As specified for subheading.  CTH;  or 
35% value-added rule   
8455.10 - Tube mills CTSH   
 - Other rolling mills:    
8455.21 --   Hot or combination hot and cold CTSH   
8455.22 --   Cold CTSH   
8455.30 - Rolls for rolling mills    
8455.90 - Other parts CTH   
84.56  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.  CTH CTH, except 
from heading 84.66;  or 35% value-
added rule  
8456.10 - Operated by laser or other light or 
photon beam processes As specified for heading.    
8456.20 - Operated by ultrasonic processes    
8456.30 - Operated by electro-discharge processes    
 - Other:    
8456.91 --   For dry-etching patterns on 
semiconductor materials    
8456.99 --   Other    
84.57  Machining centres, unit construction 
machines (single station) and multi-station transfer machines, for working metal.  As specified for subheading.  CTH, 
except from heading 84.66;  or 35% value-
added rule   
8457.10 - Machining centres CTH    
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Number Description of goods Primary Rules Comments 
A B C D E 
8457.20 - Unit construction machines (single 
station) CTH   
8457.30 - Multi-station transfer machines CTSH   
84.58  Lathes (including turning centres) for 
removing metal.  As specified for subheading CTH, 
except from heading 84.66;  or 
35% value-
added rule   
 - Horizontal lathes:    
8458.11 --   Numerically controlled CTSH   
8458.19 --   Other CTH   
 - Other lathes:    
8458.91 --   Numerically controlled CTSH   
8458.99 --   Other CTH   
84.59  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.  As specified for subheading CTH, 
except from 
heading 
84.66;  or 35% value-added rule   
8459.10 - Way-type unit head machines CTH   
 - Other drilling machines:    
8459.21 --   Numerically controlled CTSH   
8459.29 --   Other CTH   
 - Other boring-milling machines:    
8459.31 --   Numerically controlled CTSH   
8459.39 --   Other CTH   
8459.40 - Other boring machines CTH   
 - Milling machines, knee-type:    
8459.51 --   Numerically controlled CTSH   
8459.59 --   Other CTH   
 - Other milling machines:     
  G/RO/W/111 
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Number Description of goods Primary Rules Comments 
A B C D E 
8459.61 --   Numerically controlled CTSH   
8459.69 --   Other CTH   
8459.70 - Other threading or tapping machines CTH   
84.60  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.  As specified for subheading CTH, 
except from heading 84.66;  or 
35% value-
added rule   
 - Flat-surface grinding machines, in which 
the positioning in any one axis can be set up to an accuracy of at least 0.01 mm:    
8460.11 --   Numerically controlled CTSH   
8460.19 --   Other CTH   
 - Other grinding machines, in which the 
positioning in any one axis can be set up 
to an accuracy of at least 0.01 mm:    
8460.21 --   Numerically controlled CTSH   
8460.29 --   Other CTH   
 - Sharpening (tool or cutter grinding) 
machines:    
8460.31 --   Numerically controlled CTSH   
8460.39 --   Other CTH   
8460.40 - Honing or lapping machines CTH   
8460.90 - Other CTH   
84.61  Machine-tools for planing, shaping, 
slotting, 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.  CTH CTH, 
except from 
heading 
84.66;  or 35% value-added rule    
   G/RO/W/111
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Number Description of goods Primary Rules Comments 
A B C D E 
8461.10 - Planning machines As specified for heading.    
8461.20 - Shaping or slotting machines    
8461.30 - Broaching machines    
8461.40 - Gear cutting, gear grinding or gear 
finishing machines    
8461.50 - Sawing or cutting-off machines    
8461.90 - Other    
84.62  Machine-tools (including presses) for 
working metal by forging, hammering or die-stamping;  machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or 
notching;  presses for working metal or 
metal carbides, not specified above.  As specified for subheading CTH, 
except from heading 84.66;  or 35% value-added rule   
8462.10 - Forging or die-stamping machines 
(including presses) and hammers CTH   
 - Bending, folding, straightening or 
flattening machines (including presses):    
8462.21 --   Numerically controlled CTSH   
8462.29 --   Other CTH   
 - Shearing machines (including presses), 
other than combined punching and shearing machines:    
8462.31 --   Numerically controlled CTSH   
8462.39 --   Other    
 - Punching or notching machines 
(including presses), including combined punching and shearing machines:    
8462.41 --   Numerically controlled CTSH   
8462.49 --   Other CTH   
 - Other:    
8462.91 --   Hydraulic presses CTH    
  G/RO/W/111 
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Number Description of goods Primary Rules Comments 
A B C D E 
8462.99 --   Other CTH   
84.63  Other machine-tools for working metal 
or cermets, without removing material.  CTH CTH, 
except from 
heading 84.66;  or 35% value-added rule   
8463.10 - Draw-benches for bars, tubes, profiles, 
wire or the like As specified for heading.    
8463.20 - Thread rolling machines    
8463.30 - Machines for working wire    
8463.90 - Other    
84.64  Machine-tools for working stone, 
ceramics, concrete, asbestos-cement or 
like mineral materials or for cold working glass.  CTH CTH, 
except from 
heading 84.66;  or 35% value-added rule   
8464.10 - Sawing machines As specified for heading.    
8464.20 - Grinding or polishing machines    
8464.90 - Other    
84.65  Machine-tools (including machines for 
nailing, stapling, glueing or otherwise assembling) for working wood, cork, 
bone, hard rubber, hard plastics or 
similar hard materials.  As specified for subheading  CTH, 
except from heading 
84.66;  or 
35% value-added rule   
8465.10 - Machines which can carry out different 
types of machining operations without tool change between such operations  CTSH   
 - Other:    
8465.91 --   Sawing machines CTH    
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 Page 435HS Code 
Number Description of goods Primary Rules Comments 
A B C D E 
8465.92 --   Planing, milling or moulding (by 
cutting) machines CTH   
8465.93 --   Grinding, sanding or polishing 
machines CTH   
8465.94 --   Bending or assembling machines CTH   
8465.95 --   Drilling or morticing machines CTH   
8465.96 --   Splitting, slicing or paring machines CTH   
8465.99 --   Other    
84.66  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.  CTH CTH  
8466.10 - Tool holders and self-opening dieheads As specified for heading.    
8466.20 - Work holders    
8466.30 - Dividing heads and other special 
attachments for machine-tools    
 - Other:    
8466.91 --   For machines of heading No. 84.64    
8466.92 --   For machines of heading No. 84.65    
8466.93 For machines of headings Nos. 84.56 to 
84.61    
8466.94 --   For machines of heading No.     
84.67  Tools for working in the hand, 
pneumatic, hydraulic or with self-contained non-electric motor.  As specified for subheading.  CTH;  or 
35% value-added rule   
 - Pneumatic:    
8467.11 --   Rotary type (including combined 
rotary-percussion) CTSH    
  G/RO/W/111 
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Number Description of goods Primary Rules Comments 
A B C D E 
8467.19 --   Other CTSH   
 - Other tools:    
8467.81 --   Chain saws CTSH   
8467.89 --   Other CTSH   
 - Parts:    
8467.91 --   Of chain saws CTH   
8467.92 --   Of pneumatic tools CTH   
8467.99 --   Other CTH   
84.68  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.  As specified for subheading.  CTH;  or 
35% value-added rule   
8468.10 - Hand-held blow pipes CTSH   
8468.20 - Other gas-operated machinery and 
apparatus CTSH   
8468.80 - Other machinery and apparatus CTSH   
8468.90 - Parts CTH   
84.69  Typewriters other than printers of 
heading No. 84.71;  word-processing machines.  As specified for split subheading.  45% value-
added rule  
ex8469(a) --   Ciphering high security word 
processors  CTHS   
ex8469(b) --   Other  CTH    
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 Page 437HS Code 
Number Description of goods Primary Rules Comments 
A B C D E 
84.70  Calculating machines and pocket-size 
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.  CTSH 45% value-
added rule   
8470.10 - Electronic calculators capable of 
operation without an  external source of 
electric power and pocket-size data recording, reproducing and displaying machines with calculating functions    
 - Other electronic calculating machines:    
8470.21 --   Incorporating a printing device    
8470.29 --   Other    
8470.30 - Other calculating machines    
8470.40 - Accounting machines    
8470.50 - Cash registers    
8470.90 - Other    
84.71  Automatic data processing machines 
and units thereof;  magnetic or optical 
readers, machines for transcribing data 
onto data media in coded form and machines for processing such data, not elsewhere specified or included.  As specified for subheading and split 
subheading.  45% value-
added rule   
8471.10 - Analogue or hybrid automatic data 
processing machines CTSH   
8471.30 - Portable digital automatic data 
processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display CTSH    
  G/RO/W/111 
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Number Description of goods Primary Rules Comments 
A B C D E 
 - Other digital automatic data processing 
machines:    
8471.41 --   Comprising in the same housing at 
least a central processing unit and an input and output unit, whether or not combined CTSH   
8471.49 --   Other, presented in the form of 
systems CTH  
(Residual Rule:  origin of good of 
subheading 8471.50)   
8471.50 -   Digital processing units other than 
those of sub-headings 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 CTH 
(see legal note)   
8471.60 - Input or output units, whether or not 
containing storage units in the same housing CTH 
(see legal note)   
8471.70 - Storage units CTH 
(see legal note)   
8471.80 - Other units of automatic data processing 
machines As specified for split subheading   
ex8471.80(a) -   Ciphering high security PC security 
modules  CTSHS   
ex8471.80(b) -   Other  CTH 
(see legal note)   
8471.90 - Other CTSH    
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Number Description of goods Primary Rules Comments 
A B C D E 
84.72  Other office machines (for example, 
hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or 
wrapping machines, pencil-sharpening 
machines, perforating or stapling machines).  As specified for split subheading  45% value-
added rule 
  
ex8472.90(a)  --   Other ciphering high security office 
machines  CTSHS   
ex8472.90(b)  -   Other  CTH    
8472.10 - Duplicating machines As specified for split subheading    
8472.20 - Addressing machines and address plate 
embossing machines    
8472.30 - 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    
8472.90 - Other    
84.73  Parts and accessories (other than 
covers, carrying cases and the like) suitable for use solely or principally with machines of headings Nos. 84.69 to 
84.72.  As specified for split subheading  45% value-
added rule   
ex8473.30(a) --   Plasma display panel, laser printer 
cartridge, inkjet cartridge, printer head or 
sheet feeder  CTSHS   
ex8473.30(b) --   Memory modules (for example, 
SIMMs, DIMMs and memory boards)  [CTH]    
  G/RO/W/111 
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Number Description of goods Primary Rules Comments 
A B C D E 
  [CTH, except from heading 85.42] 
[Subsidiary Rule  
The country of origin will be the country of origin of the integrated circuits]   
ex8473.30(c) --   Other  CTH   
8473.10 - Parts and accessories of the machines of 
heading No. 84.69 As specified for split subheading    
 - Parts and accessories of the machines of 
heading No.     
8473.21 --   Of the electronic calculating machines 
of subheading No. 8470.10, 8470.21 or 
8470.29    
8473.29 --   Other    
8473.30 - Parts and accessories of the machines of 
heading No. 84.71    
8473.40 - Parts and accessories of the machines of 
heading No. 84.72    
8473.50 - Parts and accessories equally suitable for 
use with machines of two or more of the 
headings Nos. 84.69 to 84.72    
84.74  Machinery for sorting, screening, 
separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, 
in solid (including powder or paste) 
form;  machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other 
mineral products in powder or paste 
form;  machines for forming foundry moulds of sand. As specified for subheading.  CTH;  or 
35% value-added rule    
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Number Description of goods Primary Rules Comments 
A B C D E 
8474.10 - Sorting, screening, separating or 
washing machines CTSH   
8474.20 - Crushing or grinding machines CTSH   
 - Mixing or kneading machines:    
8474.31 --   Concrete or mortar mixers CTSH   
8474.32 --   Machines for mixing mineral 
substances with bitumen CTSH   
8474.39 --   Other CTSH   
8474.80 - Other machinery CTSH   
8474.90 - Parts CTH   
84.75  Machines for assembling electric or 
electronic lamps, tubes or valves or flashbulbs, in glass envelopes;  
machines for manufacturing or hot 
working glass or glassware.  As specified for subheading.  CTH;  or 
35% value-added rule   
8475.10 - Machines for assembling electric or 
electronic lamps,  tubes or valves or flashbulbs, in glass envelopes CTSH   
 - Machines for manufacturing or hot 
working glass or glassware:    
8475.21 --   Machines for making optical fibres 
and preforms thereof CTSH   
8475.29 --   Other CTSH   
8475.90 - Parts CTH   
84.76  Automatic goods-vending machines 
(for example, postage stamp, cigarette, food or beverage machines), including money-changing machines.  As specified for subheading.  CTH;  or 
35% value-added rule   
 - Automatic beverage-vending machines:    
8476.21 --   Incorporating heating or refrigerating 
devices CTSH   
8476.29 --   Other CTSH   
 - Other machines:     
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Number Description of goods Primary Rules Comments 
A B C D E 
8476.81 --   Incorporating heating or refrigerating 
devices CTSH   
8476.89 --   Other CTSH   
8476.90 - Parts CTH   
84.77  Machinery for working rubber or 
plastics or for the manufacture of products from these materials, not 
specified or included elsewhere in this 
Chapter.  As specified for subheading.  CTH;  or 
35% value-added rule   
8477.10 - Injection-moulding machines CTSH   
8477.20 - Extruders CTSH   
8477.30 - Blow moulding machines CTSH   
8477.40 - Vacuum moulding machines and other 
thermoforming machines CTSH   
 - Other machinery for moulding or 
otherwise forming:    
8477.51 --   For moulding or retreading pneumatic 
tyres or for moulding or otherwise 
forming inner tubes CTSH   
8477.59 --   Other CTSH   
8477.80 - Other machinery CTSH   
8477.90 - Parts CTH   
84.78  Machinery for preparing or making up 
tobacco, not specified or included 
elsewhere in this Chapter.  As specified for subheading.  CTH;  or 
35% value-
added rule   
8478.10 - Machinery CTSH   
8478.90 - Parts CTH   
84.79  Machines and mechanical appliances 
having individual functions, not specified or included elsewhere in this Chapter.  As specified for subheading.  CTH;  or 
35% value-added rule   
8479.10 - Machinery for public works, building or 
the like CTSH    
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Number Description of goods Primary Rules Comments 
A B C D E 
8479.20 - Machinery for the extraction or 
preparation of animal or fixed vegetable fats or oils CTSH   
8479.30 - 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 CTSH   
8479.40 - Rope or cable-making machines CTSH   
8479.50 - Industrial robots, not elsewhere 
specified or included CTSH   
8479.60 - Evaporative air coolers CTSH   
 - Other machines and mechanical 
appliances:    
8479.81 --   For treating metal, including electric 
wire coil-winders CTSH   
8479.82 --   Mixing, kneading, crushing, grinding, 
screening, sifting, homogenising, emulsifying or stirring machines CTSH   
8479.89 --   Other CTSH   
8479.90 - Parts CTH   
84.80  Moulding boxes for metal foundry;  
mould bases;  moulding patterns;  moulds for metal (other than ingot moulds), metal carbides, glass, mineral 
materials, rubber or plastics.  CTH CTH  
8480.10 - Moulding boxes for metal foundry As specified for subheading.    
8480.20 - Mould bases    
8480.30 - Moulding patterns    
 - Moulds for metal or metal carbides:    
8480.41 --   Injection or compression types    
8480.49 --   Other    
8480.50 - Moulds for glass    
8480.60 - Moulds for mineral materials     
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Number Description of goods Primary Rules Comments 
A B C D E 
 - Moulds for rubber or plastics:    
8480.71 --   Injection or compression types    
8480.79 --   Other    
84.81  Taps, cocks, valves and similar 
appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and 
thermostatically controlled valves.  CTSH CTH;  or 
35% value-added rule   
8481.10 - Pressure-reducing valves As specified for heading    
8481.20 - Valves for oleohydraulic or pneumatic 
transmissions    
8481.30 - Check valves    
8481.40 -Safety or relief valves    
8481.80 - Other appliances    
8481.90 - Parts    
84.82  Ball or roller bearings 
 As specified for subheading  As specified 
for 
subheading.  
8482.10 - Ball bearings CTH, or change to this subheading by 
assembly of parts, preceded by heat 
treatment and grinding (if necessary), of the 
inner or outer ring of split heading 8482.99(b) CTH, or 
change to 
this 
subheading   
  [Subsidiary Rule  
The country of origin shall be the country of origin of the inner and outer rings or races of subheading ex 8482.99(a)] by assembly 
of parts, preceded by heat treatment 
and 
grinding   
   G/RO/W/111
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Number Description of goods Primary Rules Comments 
A B C D E 
   (if 
necessary), of the inner or outer ring of split 
heading 
8482.99(b)  
   [Subsidiary 
Rule  
The country of origin shall be the country of 
origin of the 
inner and outer rings or races of subheading 
ex 
8482.99(a)]  
8482.20 - Tapered roller bearings, including cone 
and tapered roller assemblies As specified for heading 8482.20  As specified 
for heading 8482.20   
8482.30 - Spherical roller bearings As specified for heading 8482.20  As specified 
for heading 
8482.20   
8482.40 -Needle roller bearings As specified for heading 8482.20  As specified 
for heading 8482.20   
8482.50 - Other cylindrical roller bearings As specified for heading 8482.20  As specified 
for heading 8482.20    
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Number Description of goods Primary Rules Comments 
A B C D E 
8482.80 - Other, including combined ball/roller 
bearings As specified for heading 8482.20  As specified 
for heading 8482.20   
 - Parts:    
8482.91 --   Balls, needles and rollers CTH 
 CTH;  or 
35% value-added rule   
8482.99 --   Other As specified for split subheading.  As specified 
for split subheading   
ex8482.99(a) --   Finished inner or outer rings of ball or 
roller bearings  CTH;  or change from split subheading 
ex8482.99(b) CTH;  or 
change from split 
subheading 
ex8482.99 (b)  
ex8482.99(b) --   Inner and outer rings, turned or forged, 
but not subject to heat treatment and/or 
grinding  CTH CTH  
ex8482.99(c) --   Other parts of ball or roller bearings  CTH CTH  
84.83  Transmission shafts (including cam 
shafts and crank shafts) and cranks;  
bearing housings and plain shaft bearings;  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 couplings (including universal joints).  As specified for subheading.  As specified 
for 
subheading.  
8483.10 - Transmission shafts (including cam 
shafts and crank shafts) and cranks CTSH CTH;  or 
35% value-added rule    
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Number Description of goods Primary Rules Comments 
A B C D E 
8483.20 - Bearing housings, incorporating ball or 
roller bearings CTH, except from heading 84.82;  or change 
to this subheading by assembly of parts, preceded by heat treatment and grinding (if necessary), of the inner or the outer ring of split subheading 8482.99(b) CTH, 
except from heading 84.82;  or change to 
this   
   subheading 
by assembly 
of parts, preceded by heat treatment and  
   grinding (if 
necessary), of the inner or the outer ring of split 
subheading 
8482.99(b)  
  [Subsidiary Rule  
The country of origin shall be the country of origin of the ball or roller bearing] [Subsidiary 
Rule  
The country of origin 
shall be the 
country of origin of the ball or roller bearing]  
8483.30 - Bearing housings, not incorporating ball 
or roller bearings;  plain shaft bearings CTSH CTH;  or 
35% value-added rule    
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Number Description of goods Primary Rules Comments 
A B C D E 
8483.40 - Gears and gearing, other than toothed 
wheels, chain sprockets and other transmission elements presented separately;  ball or roller screws;  gear boxes and other speed changers, including 
torque converters CTSH   
8483.50 - Flywheels and pulleys, including pulley 
blocks CTSH   
8483.60 - Clutches and shaft couplings (including 
universal joints) CTSH   
8483.90 - Parts CTH CTH;  or 
35% value-added rule   
84.84  Gaskets and similar joints of metal 
sheeting combined with other material or of two or more layers of metal;  sets or assortments of gaskets and similar joints, dissimilar in composition, put up 
in pouches, envelopes or similar 
packings;  mechanical seals.  As specified for subheading.  As specified 
for subheading  
8484.10 - Gaskets and similar joints of metal 
sheeting combined with other material or 
of two or more layers of metal CTH 
 
 CTH  
8484.20 - Mechanical seals CTH CTH   
   G/RO/W/111
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Number Description of goods Primary Rules Comments 
A B C D E 
8484.90 - Other CTSH, except when the change results only 
from putting up in pouches, envelopes or similar packings. CTSH, 
except when the change results only from 
putting up 
in pouches, envelopes or similar packings.   
84.85  Machinery parts, not containing 
electrical connectors, insulators, coils, contacts or other electrical features, not 
specified or included elsewhere in this 
Chapter.  CTH 
 CTH   
8485.10 - Ships' or boats' propellers and blades 
therefor As specified for heading.   
8485.90 - Other    
  
  G/RO/W/111 
Page 450 CHAPTER 85 
  
HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
Chapter 85 Electrical machinery and equipment 
and parts thereof;  sound recorders and 
reproducers, television image and 
sound recorders and reproducers, and parts and accessories of such articles. As specified for heading or subheading   
85.01 Electric motors and generators 
(excluding generating sets). CTH CTH, 
except from heading 85.03;  or 
35% 
value-added rule  
8501.10 - Motors of an output not exceeding 37.5 
W As specified for heading.    
8501.20 - Universal AC/DC motors of an output 
exceeding 37.5 W    
 - Other DC motors;  DC generators :    
8501.31 --   Of an output not exceeding 750 W    
8501.32 --   Of an output exceeding 750 W but not 
exceeding 75 kW    
8501.33 --   Of an output exceeding 75 kW but not 
exceeding 375 kW    
8501.34 --   Of an output exceeding 375 kW    
8501.40   - Other AC motors, single-phase    
 - Other AC motors, multi-phase    
8501.51 --   Of an output not exceeding 750 W    
8501.52 --   Of an output exceeding 750 W but not 
exceeding 75 kW    
8501.53 --   Of an output exceeding 75 kW     
   G/RO/W/111
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number Description of goods Primary Rules  Comments  
A B C  D E 
 - AC generators (alternators):    
8501.61 --   Of an output not exceeding 75 kVA    
8501.62 --   Of an output exceeding 75 kVA but 
not exceeding 375 kVA    
8501.63 --   Of an output exceeding 375 kVA but 
not exceeding 750 kVA    
8501.64 --   Of an output exceeding 750 kVA    
85.02 Electric generating sets and rotary 
converters. CTH, except when the change results only 
from mounting together or from making provision for mounting together as a single 
unit or on a common base. CTH, 
except from 
heading 
8503;  or 35% value added rule  
 - Generating sets with compression-
ignition internal combustion piston engines (diesel or semi-diesel engines): As specified for heading.    
8502.11 --   Of an output not exceeding 75 kVA    
8502.12 --   Of an output exceeding 75 kVA but 
not exceeding 375 kVA     
8502.13 --   Of an output exceeding 375 kVA    
8502.20 - Generating sets with spark-ignition 
internal combustion piston engines    
 - Other generating sets:    
8502.31 --   Wind-powered    
8502.39 --   Other    
8502.40 - Electric rotary converters    
85.03 Parts suitable for use solely or 
principally with the machines of 
heading No. 85.01 or 85.02. As specified for split heading  CTH  
ex85.03(a) Stators and rotors  CTHS   
ex85.03(b) Other  CTH    
  G/RO/W/111 
Page 452 HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
85.04 Electrical transformers, static 
converters (for example, rectifiers) and inductors. As specified for subheading.  CTH;  or 
35% value added rule  
8504.10 - Ballasts for discharge lamps or tubes CTSH   
 - Liquid dielectric transformers:    
8504.21 --   Having a power handling capacity not 
exceeding 650 kVA CTSH   
8504.22 --   Having a power handling capacity 
exceeding 650 kVA but not exceeding 10,000 kVA CTSH   
8504.23 --   Having a power handling capacity 
exceeding 10,000 kVA CTSH   
 -   Other transformers:    
8504.31 --   Having a power handling capacity not 
exceeding 1 kVA CTSH   
8504.32 --   Having a power handling capacity 
exceeding 1 kVA but not exceeding 16 kVA CTSH   
8504.33 --   Having a power handling capacity 
exceeding 16 kVA but not exceeding 500 kVA CTSH   
8504.34 --   Having a power handling capacity 
exceeding 500 kVA CTSH   
8504.40 - Static converters CTSH   
8504.50 - Other inductors CTSH   
8504.90 - Parts CTH    
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number Description of goods Primary Rules  Comments  
A B C  D E 
85.05 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. As specified for subheading and split 
subheading  CTH;  or 
35% value added rule  
 - Permanent magnets and articles intended 
to become permanent magnets after magnetisation:    
8505.11 --   Of metal CTSH   
8505.19 --   Other CTSH   
8505.20 - Electro-magnetic couplings, clutches 
and brakes CTSH   
8505.30 - Electro-magnetic lifting heads CTSH   
8505.90 - Other, including parts As specified for split subheading    
ex8505.90(a) - Parts  CTH    
ex8505.90(b) - Other, other than parts thereof  CTSHS    
85.06 Primary cells and primary batteries. As specified for split subheading  CTH;  or 
35% value 
added rule  
8506.10 - Manganese dioxide CTSH   
8506.30 - Mercuric oxide CTSH   
8506.40 - Silver oxide CTSH   
8506.50 - Lithium CTSH   
8506.60 - Air-zinc CTSH   
8506.80 - Other CTSH   
8506.90 - Parts CTH   
85.07 Electric accumulators, including 
separators therefor, whether or not rectangular (including square). As specified for subheading  CTH;  or 
35% value added rule   
  G/RO/W/111 
Page 454 HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
8507.10 - Lead-acid, of a kind used for starting 
piston engines CTSH   
8507.20 - Other lead-acid accumulators CTSH   
8507.30 - Nickel-cadmium CTSH   
8507.40 - Nickel-iron CTSH   
8507.80 - Other accumulators CTSH   
8507.90 - Parts CTH   
85.08 Electro-mechanical tools for working in 
the hand, with self-contained electric motor. As specified for subheading.  CTH,  
except from 85.01;  or 35% value added rule 
8508.10 - Drills of all kinds CTSH   
8508.20 - Saws    
8508.80 - Other tools    
8508.90 - Parts CTH   
85.09 Electro-mechanical domestic 
appliances, with self-contained electric motor. As specified for subheading.  CTH;  
except from 85.01;  or 35% value added rule  
8509.10 - Vacuum cleaners CTSH   
8509.20 - Floor polishers CTSH   
8509.30 - Kitchen waste disposers CTSH   
8509.40 - Food grinders and mixers; fruit or 
vegetable juice extractors CTSH   
8509.80 - Other appliances CTSH   
8509.90 - Parts CTH    
   G/RO/W/111
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number Description of goods Primary Rules  Comments  
A B C  D E 
85.10 Shavers, hair clippers and hair-
removing appliances, with self-contained electric motor. As specified for subheading.  CTH;  
except from 85.01;  or 35% value 
added rule  
8510.10 - Shavers CTSH   
8510.20 - Hair clippers CTSH   
8510.30 - Hair-removing appliances CTSH   
8510.90 - Parts CTH   
85.11 Electrical ignition or starting 
equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-
dynamos, ignition coils, sparking plugs 
and glow plugs, starter motors);  generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines. As specified for subheading.  CTH;  or 
35% value added rule  
8511.10 - Sparking plugs CTSH   
8511.20 - Ignition magnetos; magneto-dynamos; 
magnetic flywheels CTSH   
8511.30 - Distributors; ignition coils CTSH   
8511.40 - Starter motors and dual purpose starter-
generators CTSH   
8511.50 - Other generators CTSH   
8511.80 - Other equipment CTSH   
8511.90 - Parts CTH    
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number Description of goods Primary Rules  Comments  
A B C  D E 
85.12 Electrical lighting or signalling 
equipment (excluding articles of heading No. 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles. As specified for subheading.  CTH;  or 
35% value added rule  
8512.10 - Lighting or visual signalling equipment 
of a kind used on bicycles CTSH   
8512.20 - Other lighting or visual signalling 
equipment CTSH   
8512.30 - Sound signalling equipment CTSH   
8512.40 - Windscreen wipers, defrosters and 
demisters CTSH   
8512.90 - Parts CTH   
85.13 Portable electric lamps designed to 
function by their own source of energy 
(for example, dry batteries, 
accumulators, magnetos), other than lighting equipment of heading No. 85.12. As specified for subheading  CTH;  or 
35% value 
added rule  
8513.10 - Lamps CTSH   
8513.90 - Parts CTH   
85.14 Industrial or laboratory electric 
(including induction or dielectric) furnaces and ovens; other industrial or laboratory induction or dielectric heating equipment. As specified for subheading  CTH; or 
35% value added rule  
8514.10 - Resistance heated furnaces and ovens CTSH   
8514.20 - Induction or dielectric furnaces and 
ovens CTSH   
8514.30 - Other furnaces and ovens CTSH   
8514.40 - Other induction or dielectric heating 
equipment CTSH   
8514.90 - Parts CTH    
   G/RO/W/111
 Page 457HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
85.15 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, whether or not capable of 
cutting; electric machines and apparatus for hot spraying of metals or cermets. As specified for subheading  CTH;  or 
35% value added rule  
 - Brazing or soldering machines and 
apparatus:    
8515.11 --   Soldering irons and guns CTSH   
8515.19 --   Other CTSH   
 - Machines and apparatus for resistance 
welding of metal:    
8515.21 --   Fully or partly automatic CTSH   
8515.29 --   Other CTSH   
 - Machines and apparatus for arc 
(including plasma arc)  welding of metals: CTSH   
8515.31 --   Fully or partly automatic CTSH   
8515.39 --   Other CTSH   
8515.80 - Other machines and apparatus CTSH   
8515.90 - Parts CTH    
  G/RO/W/111 
Page 458 HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
85.16 Electric instantaneous or storage water 
heaters and immersion heaters; electric space heating apparatus and soil heating apparatus;  electro-thermic hair-dressing apparatus (for example, 
hair dryers, hair curlers, curling tong 
heaters) and hand dryers;  electric smoothing irons;  other electro-thermic appliances of a kind used for domestic purposes;  electric heating resistors, 
other than those of heading No. 85.45. As specified for subheading  
 
 CTH, 
except from heading 85.01;   or 
35% value 
added rule   
8516.10 - Electric instantaneous or storage water 
heaters and immersion heaters CTSH   
 - Electric space heating apparatus and 
electric soil heating apparatus:    
8516.21 --   Storage heating radiators CTSH   
8516.29 --   Other CTSH   
 - Electro-thermic hair-dressing or hand-
drying apparatus:    
8516.31 --   Hair dryers CTSH   
8516.32 --   Other hair-dressing apparatus CTSH   
8516.33 --   Hand-drying apparatus CTSH   
8516.40 - Electric smoothing irons CTSH   
8516.50 - Microwave ovens CTSH   
8516.60 - Other ovens; cookers, cooking plates, 
boiling rings, grillers and roasters CTSH   
 - Other electro-thermic appliances: CTSH   
8516.71 --   Coffee or tea makers CTSH   
8516.72 --   Toasters CTSH   
8516.79 --   Other CTSH   
8516.80 - Electric heating resistors CTSH   
8516.90 - Parts CTH    
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number Description of goods Primary Rules  Comments  
A B C  D E 
85.17 Electrical appara tus 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. As specified for subheading and split 
subheading.  CTH;  or 
35% value added rule  
 - Telephone sets; videophones:    
8517.11 --   Line telephone sets with cordless 
handsets CTSH   
8517.19 --   Other As specified for split subheading    
ex8517.19(a) --   Videophones, fitted with an 
encryption system   CTSHS   
ex8517.19(b) --   Other  CTSH   
 - Facsimile machines and teleprinters    
 8517.21 --   Facsimile machines CTSH   
8517.22 --   Teleprinters CTSH   
8517.30 - Telephonic or telegraphic switching 
apparatus CTSH   
8517.50 - Other apparatus, for carrier-current line 
systems or for digital line systems CTSH   
8517.80 - Other apparatus As specified for split subheading    
ex8517.80(a) --   Other Apparatus, fitted with an 
encryption system  CTSHS   
ex8517.80(b) --   Other  CTSH   
8517.90 - Parts As specified for split subheading    
ex8517.90(a) --   Parts, fitted with an encryption system  CTSHS   
ex8517.90(b) --   Other  CTH    
  G/RO/W/111 
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number Description of goods Primary Rules  Comments  
A B C  D E 
85.18 Microphones and stands therefor;  
loudspeakers, whether or not mounted in their enclosures;  headphones, earphones and combined microphone/speaker sets;  audio-
frequency electric amplifiers;  electric 
sound amplifier sets. As specified for subheading.  45% value 
added rule 
8518.10 - Microphones and stands therefor CTSH   
 - Loudspeakers, whether or not mounted 
in their enclosures:    
8518.21 --   Single loudspeakers, mounted in their 
enclosures CTSH 
   
8518.22 --   Multiple loudspeakers, mounted in the 
same enclosure CTSH 
   
8518.29 --   Other CTSH   
8518.30 - Headphones, earphones and combined 
microphone/speaker sets CTSH 
   
8518.40 - Audio-frequency electric amplifiers CTSH   
8518.50 - Electric sound amplifier sets CTSH   
8518.90 - Parts CTH   
85.19 Turntables (record-decks), record-
players, cassette-players and other 
sound reproducing apparatus, not incorporating a sound recording device. CTSH 45% value 
added rule  
8519.10 - Coin- or disc-operated record-players As specified for heading.    
 - Other record-players:    
8519.21 --   Without loudspeaker    
8519.29 --   Other    
 - Turntables (record-decks):    
8519.31 --   With automatic record changing 
mechanism    
8519.39 --   Other     
   G/RO/W/111
 Page 461HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
8519.40 - Transcribing machines    
 - Other sound reproducing apparatus:    
8519.92 --   Pocket-size cassette-players    
8519.93 --   Other, cassette-type    
8519.99 --   Other    
85.20 Magnetic tape recorders and other 
sound recording apparatus, whether or 
not incorporating a sound reproducing 
device. CTH 45% value 
added rule  
8520.10 - Dictating machines not capable of 
operating without an external source of power As specified for heading.    
8520.20 - Telephone answering machines    
 - Other magnetic tape recorders 
incorporating sound reproducing apparatus:    
8520.32 --   Digital audio type    
8520.33 --   Other, cassette-type    
8520.39 --   Other    
8520.90 - Other    
85.21 Video recording or reproducing 
apparatus, whether or not 
incorporating a video tuner. CTH 45% value 
added rule  
8521.10 - Magnetic tape-type As specified for heading.    
8521.90 - Other    
85.22 Parts and accessories suitable for use 
solely or principally with the apparatus 
of headings Nos. 85.19 to 85.21. CTH 
 45% value 
added rule 
8522.10 - Pick-up cartridges As specified for heading    
8522.90 -Other     
  G/RO/W/111 
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number Description of goods Primary Rules  Comments  
A B C  D E 
85.23 Prepared unrecorded media for sound 
recording or similar recording of other phenomena, other than products of Chapter 37. CTH 45% value 
added rule  
8523.11 --   Of a width not exceeding 4 mm As specified for heading    
8523.12 --   Of a width exceeding 4 mm but not 
exceeding 6.5 mm    
8523.13 --   Of a width exceeding 6.5 mm    
8523.20 - Magnetic discs    
8523.30 - Cards incorporating a magnetic stripe    
8523.90 - Other    
85.24 Records, tapes and other recorded 
media for sound or other similarly recorded phenomena, including matrices and masters for the 
production of records, but excluding 
products of Chapter 37. CTH 45%value 
added rule  
8524.10 - Gramophone records As specified for heading.    
 - Discs for laser reading systems:    
8524.31 --   For reproducing phenomena other 
than sound or image    
8524.32 --   For reproducing sound only    
8524.39 --   Other    
8524.40 - Magnetic tapes for reproducing 
phenomena other than sound or image    
 - Other magnetic tapes:    
8524.51 --   Of a width not exceeding 4 mm    
8524.52 --   Of a width exceeding 4 mm but not 
exceeding 6.5 mm    
8524.53 --   Of a width exceeding 6.5 mm    
8524.60 - Cards incorporating a magnetic stripe    
 - Other:     
   G/RO/W/111
 Page 463HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
8524.91 --   For reproducing phenomena other 
than sound or image    
8524.99 --   Other    
85.25 Transmission apparatus for radio-
telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus 
or sound recording or reproducing 
apparatus;  television cameras;  still image video cameras and other video camera recorders. As specified for subheading and split 
subheading  45% value 
added rule 
8525.10 - Transmission apparatus CTH   
8525.20 - Transmission apparatus incorporating 
reception apparatus As specified for split subheading    
ex8525.20(a) - Transmission apparatus incorporating 
reception apparatus, fitted with an 
encryption system  CTSHS   
ex8525.20(b) - Other  CTH   
8525.30 - Television cameras CTH   
8525.40 - Still image video cameras and other 
video camera recorders CTH   
85.26 Radar apparatus, radio navigational 
aid apparatus and radio remote control apparatus. CTH CTH, 
except from heading 85.29;  or 
35% value 
added rule 
8526.10 - Radar apparatus As specified for heading.    
 - Other:     
  G/RO/W/111 
Page 464 HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
8526.91 --   Radio navigational aid apparatus    
8526.92 --   Radio remote control apparatus    
85.27 Reception apparatus for radio-
telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing 
apparatus or a clock. CTH 
  45% value 
added rule  
 - Radio-broadcast receivers capable of 
operating without an external source of 
power, including apparatus capable of 
receiving also radio-telephony or radio-telegraphy: As specified for heading.    
8527.12 --   Pocket-size radio cassette-players    
8527.13 --   Other apparatus combined with sound 
recording or reproducing apparatus    
8527.19 --   Other    
 - 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:    
8527.21 --   Combined with sound recording or 
reproducing apparatus    
8527.29 --   Other    
 - Other radio-broadcast receivers, 
including apparatus capable of receiving also radio-telephony or radio-telegraphy:    
8527.31 --   Combined with sound recording or 
reproducing apparatus    
8527.32 --   Not combined with sound recording or 
reproducing apparatus but combined with a clock     
   G/RO/W/111
 Page 465HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
8527.39 --   Other    
8527.90 - Other apparatus As specified for heading.    
85.28 Reception apparatus for television, 
whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus;  video monitors and video projectors. CTH 
 45% value 
added rule  
 - Reception apparatus for television, 
whether or not incorporating radio-
broadcast receivers or sound or video 
recording or reproducing apparatus:    
8528.12 --   Colour    
8528.13 --   Black and white or other monochrome    
 - Video monitors:    
8528.21 --   Colour    
8528.22 --   Black and white or other monochrome    
8528.30 - Video projectors    
85.29 Parts suitable for use solely or 
principally with the apparatus of headings Nos. 85.25 to 85.28. As spcified for subheading and split 
subheading  45% value 
added rule  
8529.10 - Aerials and aerial reflectors of all kinds;  
parts suitable for use therewith CTH   
8529.90 - Other As specified for split subheading    
ex8529.90(a) - Elevation mount  CTSHS   
ex8529.90(b) - Other parts suitable for use solely or 
principally with the apparatus of headings 
Nos. 85.25 to 85.28, fitted with an 
encryption system  CTSHS   
ex8529.90(c) - Other  CTH    
  G/RO/W/111 
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number Description of goods Primary Rules  Comments  
A B C  D E 
85.30 Electrical signalling, safety or traffic 
control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 
No. 86.08). As specified for subheading.  CTH; or 
35% value added rule  
8530.10 - Equipment for railways or tramways CTSH   
8530.80 - Other equipment    
8530.90 - Parts CTH   
85.31 Electric sound or visual signalling 
apparatus (for example, bells, sirens, 
indicator panels, burglar or fire alarms), other than those of heading No. 85.12 or 85.30. As specified for subheading.  CTH;  or 
35% value 
added rule  
8531.10 - Burglar or fire alarms and similar 
apparatus CTSH   
8531.20 - Indicator panels incorporating liquid 
crystal devices (LCD) or light emitting diodes (LED) CTSH   
8531.80 - Other apparatus CTSH   
8531.90 - Parts CTH   
85.32 Electrical capacitors, fixed, variable or 
adjustable (pre-set) As specified for subheading.  CTH;  or 
35% value added rule  
8532.10 - 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) CTSH   
 - Other fixed capacitors:    
8532.21 --   Tantalum CTSH   
8532.22 --    Aluminium electrolytic CTSH   
8532.23 --   Ceramic dielectric, single layer CTSH    
   G/RO/W/111
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number Description of goods Primary Rules  Comments  
A B C  D E 
8532.24 --   Ceramic dielectric, multilayer CTSH   
8532.25 --   Dielectric of paper or plastics CTSH   
8532.29 --   Other CTSH   
8532.30 - Variable or adjustable (pre-set) 
capacitors CTSH   
8532.90 - Parts CTH   
85.33 Electrical resistors (including rheostats 
and potentiometers), other than heating 
resistors. As specified for subheading  CTH;  or 
35% value 
added rule 
8533.10 - Fixed carbon resistors, composition or 
film types CTSH   
 - Other fixed resistors:    
8533.21 --   For a power handling capacity not 
exceeding 20 W CTSH   
8533.29 --   Other CTSH   
 - Wirewound variable resistors, including 
rheostats and potentiometers:    
8533.31 --   For a power handling capacity not 
exceeding 20 W CTSH   
8533.39 --   Other CTSH   
8533.40 - Other variable resistors, including 
rheostats and potentiometers CTSH   
8533.90 - Parts CTH   
85.34 Printed circuits CTH CTH;  or 
35% value 
added rule   
  G/RO/W/111 
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number Description of goods Primary Rules  Comments  
A B C  D E 
85.35 Electrical apparatus for switching or 
protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, 
surge suppressors, plugs, junction 
boxes), for a voltage exceeding 1,000 volts. CTH 
 CTH, 
except from heading 85.38;  or 
35% value 
added rule   
8535.10 - Fuses As specified for heading.    
 - Automatic circuit breakers     
8535.21 --   For a voltage of less than 72.5 kV    
8535.29 --   Other    
8535.30 - Isolating switches and make-and-break 
switches    
8535.40 - Lightning arresters, voltage limiters and 
surge suppressors    
8535.90 - Other    
85.36 Electrical apparatus for switching or 
protecting electrical circuits, or for making connections to or in electrical 
circuits (for example, switches, relays, 
fuses, surge suppressors,  plugs, sockets, 
lamp-holders, junction boxes), for a voltage not exceeding 1,000 volts. CTH 
 CTH, 
except from 
heading 
85.38;  or 35% value added rule  
8536.10 - Fuses As specified for heading.    
8536.20 - Automatic circuit breakers    
8536.30 - Other apparatus for protecting electrical 
circuits    
 - Relays:    
8536.41 --   For a voltage not exceeding 60 V    
8536.49 --   Other    
8536.50 - Other switches    
 - Lamp-holders, plugs and sockets:     
   G/RO/W/111
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number Description of goods Primary Rules  Comments  
A B C  D E 
8536.61 --   Lamp-holders    
8536.69 --   Other    
8536.90 - Other apparatus    
85.37 Boards, panels, consoles, desks, 
cabinets and other bases, equipped 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 numerical control apparatus, other than switching apparatus of heading No. 85.17. CTH CTH, 
except from heading 
85.38;  or 
value added rule 
8537.10 - For a voltage not exceeding 1,000 V As specified for heading    
8537.20 - For a voltage exceeding 1,000 V    
85.38 Parts suitable for use solely or 
principally with the apparatus of 
heading No. 85.35, 85.36 or 85.37. CTH 
 CTH  
8538.10 - Boards, panels, consoles, desks, cabinets 
and other bases for the goods of heading 
No. 85.37, not equipped with their apparatus As specified for heading.    
8538.90 - Other    
85.39 Electric filament or discharge lamps, 
including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps. As specified for subheading.  CTH;  or 
35% value added rule   
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8539.10 - Sealed beam lamp units CTSH   
 - Other filament lamps, excluding ultra-
violet or infra-red lamps:    
8539.21 --   Tungsten halogen CTSH   
8539.22 --   Other, of a power not exceeding 200 
W and for a voltage exceeding 100 V CTSH   
8539.29 --   Other CTSH   
8539.31 - Discharge lamps, other than ultra-violet 
lamps:    
 --   Fluorescent, hot vathode CTSH   
8539.32 --   Mercury or sodium vapour lamps; 
metal halide lamps CTSH   
8539.39 --   Other CTSH   
 - Ultra-violet or infra-red lamps; arc-
lamps:    
8539.41 --   Arc-lamps CTSH   
8539.49 --   Other CTSH   
8539.90 - Parts CTH   
85.40 Thermionic, cold cathode or photo-
cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes). As specified for subheading  CTH; or 
35% value added rule  
 - Cathode-ray television picture tubes, 
including video monitor cathode-ray 
tubes :    
8540.11 --   Colour CTSH   
8540.12 --   Black and white or other monochrome CTSH    
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8540.20 - Television camera tubes; image 
converters and intensifiers; other photo-cathode tubes CTSH   
8540.40 - Data/graphic display tubes, colour, with 
a phosphor dot screen pitch smaller than 0.4 mm CTSH   
8540.50 - Data/graphic display tubes, black and 
white or other monochrome CTSH   
8540.60 - Other cathode-ray tubes CTSH   
 - Microwave tubes (for example, 
magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes:    
8540.71 --   Magnetrons CTSH   
8540.72 --   Klystrons CTSH   
8540.79 --   Other CTSH   
 - Other valves and tubes:    
8540.81 --   Receiver or amplifier valves and tubes CTSH   
8540.89 -- Other CTSH   
 - Parts:    
8540.91 --   Of cathode-ray tubes CTH   
8540.99 --   Other CTH   
85.41 Diodes, transistors and similar 
semiconductor devices;  photosensitive 
semiconductor devices, including 
photovoltaic cells whether or not assembled in modules or made up into panels;  light emitting diodes; mounted piezo-electric crystals. The country of origin of a good of this 
heading shall be the country of diffusion. CTH;  or 
35% value 
added rule  
8541.10 - Diodes, other than photosensitive or 
light emitting diodes As specified for heading .    
 - Transistors, other than photosensitive 
transistors:     
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8541.21 --   With a dissipation rate of less than 1 
W    
8541.29 --   Other    
8541.30 - Thyristors, diacs and triacs, other than 
photosensitive devices    
8541.40 - Photosensitive semiconductor devices, 
including photovoltaic cells whether or 
not assembled in modules or made up into 
panels;  light emitting diodes    
8541.50 - Other semiconductor devices    
8541.60 - Mounted piezo-electric crystals    
8541.90 - Parts    
85.42 Electronic integrated circuits and 
microassemblies. The country of origin of a good of this 
heading shall be the country of diffusion. for 
electronic 
integrated 
circuits :   
The oper-ation of 
diffusion 
(where integrated circuits are formed on   
   a semi-
conductor substrate 
by the 
selective introdu-ction of an appropri-ate dopant)   
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   for other :  
CTH;  or 35% value added rule  
 - Monolithic digital integrated circuits: As specified for heading    
8542.12 --   Cards incorporating an electronic 
integrated circuit ("smart" cards)    
8542.13 --   Metal oxide semiconductors (MOS 
technology)    
8542.14 --   Circuits obtained by bipolar 
technology    
8542.19 --   Other, including circuits obtained by a 
combination of bipolar and MOS technologies (BIMOS technology)    
8542.30 - Other monolithic integrated circuits    
8542.40 - Hybrid integrated circuits    
8542.50 - Electronic microassemblies    
8542.90 - Parts   
85.43 Electrical machines and apparatus, 
having individual functions, not specified or included elsewhere in this 
Chapter. As specified for subheading  CTH;  or 
35% value added rule 
 - Particle accelerators:    
8543.11 --   Ion implanters for doping 
semiconductor materials CTSH   
8543.19 --   Other CTSH   
8543.20 - Signal generators CTSH   
8543.30 - Machines and apparatus for 
electroplating, electrolysis or electrophoresis CTSH   
8543.40 - Electric fence energisers CTSH   
 - Other machines and apparatus: CTSH   
8543.81 --   Proximity cards and tags CTSH    
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8543.89 --   Other CTSH   
8543.90 - Parts CTH   
85.44 Insulated (including enamelled 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 electric conductors or fitted with connectors. As specified for subheading  CTH;  or 
35% value added rule 
 - Winding wire:    
8544.11 --   Of copper CTSH   
8544.19 --   Other CTSH   
8544.20 - Co-axial cable and other co-axial 
electric conductors CTSH   
8544.30 - Ignition wiring sets and other wiring sets 
of a kind used in vehicles, aircraft or ships CTSH   
 - Other electric conductors, for a voltage 
not exceeding 80 V:    
8544.41 --   Fitted with connectors CTSH, except from 8544.49   
8544.49 --   Other CTSH   
 -  Other electric conductors, for a 
voltage exceeding 80 V but not exceeding 1,000 V:    
8544.51 --   Fitted with connectors CTSH, except from 8544.59   
8544.59 --   Other CTSH   
8544.60 - Other electric conductors, for a voltage 
exceeding 1,000 V CTSH   
8544.70 - Optical fibre cables CTSH    
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85.45 Carbon electrodes, carbon brushes, 
lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes. CTH 
 CTH;  or 
35% value added rule  
 - Electrodes: As specified for heading.    
8545.11 --   Of a kind used for furnaces    
8545.19 --   Other    
8545.20 - Brushes    
8545.90 - Other    
85.46 Electrical insulators of any material. CTH CTH; or 
35% value added rule  
8546.10 - Of glass As specified for heading.    
8546.20 - Of ceramics    
8546.90 - Other    
85.47 Insulating fittings for electrical 
machines, 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 insulators of heading No. 85.46;  electrical conduit tubing and joints therefor, of base 
metal lined with insulating material. CTH 
 CTH;  or 
35% value added rule  
8547.10 - Insulating fittings of ceramics As specified for heading.    
8547.20 - Insulating fittings of plastics    
8547.90 - Other     
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85.48 Waste and scrap of primary cells, 
primary batteries and electric accumulators;  spent primary cells, spent primary batteries and spent electric accumulators;  electrical parts 
of machinery or apparatus, not 
specified or included elsewhere in this Chapter. As specified for subheading   
8548.10 - Waste and scrap of primary cells, 
primary batteries and electric accumulators;  spent primary cells, spent primary batteries and spent electric accumulators The origin of the goods of this subheading 
shall be the country in which they are derived or collected from manufacturing or processing operations or from consumption. The origin 
of the goods of this subheadin
g shall be 
the country in which they are derived or 
collected 
from manufacturing or processing operations 
or from 
consumption.  
8548.90 - Other CTSH CTH;  or 
35% value added rule