HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
4818 Toilet paper and similar paper, cellulose 
wadding or webs of cellulose fibres, of a kind 
used for household or sanitary purposes, in 
rolls of a width not exceeding 36 cm, or cut 
to size or shape; handkerchiefs, cleansing 
tissues, towels, tablecloths, serviettes, 
napkins for babies, tampons, bed sheets and 
similar household, sanitary or hospital 
articles, articles of apparel and clothing 
accessories, of paper pulp, paper, cellulose 
wadding or webs of cellulose fibres.
48181000 - Toilet paper 0 65
48182000 - Handkerchiefs, cleansing or facial tissues 
and towels0 40
48183000 - Tablecloths and serviettes 0 40
48184000 - Sanitary towels and tampons, napkins and 
napkin liners for babies and similar sanitary 
articles0 40
48185000 - Articles of apparel and clothing accessories 0 40
48189000 - Other 0 40
4819 Cartons, boxes, cases, bags and other 
packing containers, of paper, paperboard, 
cellulose wadding or webs of cellulose fibres; 
box files, letter trays, and similar articles, of 
paper or paperboard of a kind used in 
offices, shops or the like.
48191000 - Cartons, boxes and cases, of corrugated 
paper or paperboardNZ 0 40
48192000 - Folding cartons, boxes and cases, of non-
corrugated paper or paperboardNZ 0 40
48193000 - Sacks and bags, having a base of a width 
of 40 cm or moreNZ 0 0
48194000 - Other sacks and bags, including cones NZ 0 40
48195000 - Other packing containers, including record 
sleevesNZ 0 40
48196000 - Box files, letter trays, storage boxes and 
similar articles, of a kind used in offices, 
shops or the likeNZ 0 40
Page 152 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
4820 Registers, account books, note books, order 
books, receipt books, letter pads, 
memorandum pads, diaries and similar 
articles, exercise books, blotting-pads, 
binders (loose-leaf or other), folders, file 
covers, manifold business forms, interleaved 
carbon sets and other articles of stationery, 
of paper or paperboard; albums for samples 
or for collections and book covers, of paper 
or paperboard.
48201000 - Registers, account books, note books, 
order books, receipt books, letter pads, 
memorandum pads, diaries and similar 
articlesNZ 0 40
48202000 - Exercise books NZ 0 40
48203000 - Binders (other than book covers), folders 
and file coversNZ 0 40
48204000 - Manifold business forms and interleaved 
carbon setsNZ 0 40
48205000 - Albums for samples or for collections NZ 0 40
48209000 - Other NZ 0 40
4821 Paper or paperboard labels of all kinds, 
whether or not printed.
48211000 - Printed 0 40
48219000 - Other 0 40
4822 Bobbins, spools, cops and similar supports 
of paper pulp, paper or paperboard (whether 
or not perforated or hardened).
48221000 - Of a kind used for winding textile yarn 0 40
48229000 - Other 0 40
4823 Other paper, paperboard, cellulose wadding 
and webs of cellulose fibres, cut to size or 
shape; other articles of paper pulp, paper, 
paperboard, cellulose wadding or webs of 
cellulose fibres.
48232000 - Filter paper and paperboard NZ 0 40
48234000 - Rolls, sheets and dials, printed for self-
recording apparatusNZ 0 40
48236 - Trays, dishes, plates, cups and the like, of 
paper or paperboard:
Page 153 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
48236100 -- Of bamboo NZ 0 40
48236900 -- Other NZ 0 40
48237000 - Moulded or pressed articles of paper pulp NZ 0 40
48239000 - Other CA,NZ 0 40
49 Printed books, newspapers, pictures and 
other products of the printing industry; 
manuscripts, typescripts and plans
4901 Printed books, brochures, leaflets and 
similar printed matter, whether or not in 
single sheets.
49011000 - In single sheets, whether or not folded NZ 0 40
49019 - Other:
49019100 -- Dictionaries and encyclopaedias, and 
serial instalments  thereofNZ 0 40
49019900 -- Other NZ 0 40
4902 Newspapers, journals and periodicals, 
whether or not illustrated or containing 
advertising material.
49021000 - Appearing at least four times a week 0 40
49029000 - Other 0 40
4903 Children's picture, drawing or colouring 
books.
49030000 Children's picture, drawing or colouring 
books.0 40
4904 Music, printed or in manuscript, whether or 
not bound or illustrated.
49040000 Music, printed or in manuscript, whether or 
not bound or illustrated.0 40
4905 Maps and hydrographic or similar charts of 
all kinds, including atlases, wall maps, 
topographical plans and globes, printed.
49051000 - Globes 0 40
49059 - Other:
49059100 -- In book form 0 40
49059900 -- Other 0 40
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concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
4906 Plans and drawings for architectural, 
engineering, industrial, commercial, 
topographical or similar purposes, being 
originals drawn by hand; hand-written texts; 
photographic reproductions on sensitised 
paper and carbon copies of the foregoing.
49060000 Plans and drawings for architectural, 
engineering, industrial, commercial, 
topographical or similar purposes, being 
originals drawn by hand; hand-written texts; 
photographic reproductions on sensitised 
paper and carbon copies of the foregoing.0 40
4907 Unused postage, revenue or similar stamps 
of current or new issue in the country in 
which they have, or will have, a recognised 
face value; stamp-impressed paper; 
banknotes; cheque forms; stock, share or 
bond certificates and similar documents of 
title.
49070000 Unused postage, revenue or similar stamps 
of current or new issue in the country in 
which they have, or will have, a recognised 
face value; stamp-impressed paper; 
banknotes; cheque forms; stock, share or 
bond certificates and similar documents of 
title.0 40
4908 Transfers (decalcomanias).
49081000 - Transfers (decalcomanias), vitrifiable 0 40
49089000 - Other 0 40
4909 Printed or illustrated postcards; printed cards 
bearing personal greetings, messages or 
announcements, whether or not illustrated, 
with or without envelopes or trimmings.
49090000 Printed or illustrated postcards; printed cards 
bearing personal greetings, messages or 
announcements, whether or not illustrated, 
with or without envelopes or trimmings.0 40
4910 Calendars of any kind, printed, including 
calendar blocks.
49100000 Calendars of any kind, printed, including 
calendar blocks.0 65
4911 Other printed matter, including printed 
pictures and photographs.
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concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
49111000 - Trade advertising material, commercial 
catalogues and the like0 65
49119 - Other:
49119100 -- Pictures, designs and photographs 0 40
49119900 -- Other 0 40
50 Silk
5004 Silk yarn (other than yarn spun from silk 
waste) not put up for retail sale.
50040000 Silk yarn (other than yarn spun from silk 
waste) not put up for retail sale.0 35
5005 Yarn spun from silk waste, not put up for 
retail sale.
50050000 Yarn spun from silk waste, not put up for 
retail sale.0 35
5006 Silk yarn and yarn spun from silk waste, put 
up for retail sale; silk-worm gut.
50060000 Silk yarn and yarn spun from silk waste, put 
up for retail sale; silk-worm gut.0 35
5007 Woven fabrics of silk or of silk waste.
50071000 - Fabrics of noil silk 0 35
50072000 - Other fabrics, containing 85% or more by 
weight of silk or of silk waste other than noil 
silk0 35
50079000 - Other fabrics 0 35
51 Wool, fine or coarse animal hair; horsehair 
yarn and woven fabric
5104 Garnetted stock of wool or of fine or coarse 
animal hair.
51040000 Garnetted stock of wool or of fine or coarse 
animal hair.0 35
5105 Wool and fine or coarse animal hair, carded 
or combed (including combed wool in 
fragments).
51051000 - Carded wool 0 35
51052 - Wool tops and other combed wool:
51052100 -- Combed wool in fragments 0 35
51052900 -- Other 0 35
51053 - Fine animal hair, carded or combed:
Page 156 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
51053100 -- Of Kashmir (cashmere) goats 0 35
51053900 -- Other 0 35
51054000 - Coarse animal hair, carded or combed 0 35
5106 Yarn of carded wool, not put up for retail sale.
51061000 - Containing 85% or more by weight of wool 0 35
51062000 - Containing less than 85% by weight of wool 0 35
5107 Yarn of combed wool, not put up for retail 
sale.
51071000 - Containing 85% or more by weight of wool 0 35
51072000 - Containing less than 85% by weight of wool 0 35
5108 Yarn of fine animal hair (carded or combed), 
not put up for retail sale.
51081000 - Carded 0 35
51082000 - Combed 0 35
5109 Yarn of wool or of fine animal hair, put up for 
retail sale.
51091000 - Containing 85% or more by weight of wool 
or of fine animal hair0 35
51099000 - Other 0 35
5110 Yarn of coarse animal hair or of horsehair 
(including gimped horsehair yarn), whether 
or not put up for retail sale.
51100000 Yarn of coarse animal hair or of horsehair 
(including gimped horsehair yarn), whether 
or not put up for retail sale.0 35
5111 Woven fabrics of carded wool or of carded 
fine animal hair.
51111 - Containing 85% or more by weight of wool 
or of fine animal hair:
51111100 -- Of a weight not exceeding 300 g/m² 0 35
51111900 -- Other 0 35
51112000 - Other, mixed mainly or solely with man-
made filaments0 35
51113000 - Other, mixed mainly or solely with man-
made staple fibres0 35
51119000 - Other 0 35
Page 157 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
5112 Woven fabrics of combed wool or of combed 
fine animal hair.
51121 - Containing 85% or more by weight of wool 
or of fine animal hair:
51121100 -- Of a weight not exceeding 200 g/m² 0 35
51121900 -- Other 0 35
51122000 - Other, mixed mainly or solely with man-
made filaments0 35
51123000 - Other, mixed mainly or solely with man-
made staple fibres0 35
51129000 - Other 0 35
5113 Woven fabrics of coarse animal hair or of 
horsehair.
51130000 Woven fabrics of coarse animal hair or of 
horsehair.0 35
52 Cotton
5204 Cotton sewing thread, whether or not put up 
for retail sale.
52041 - Not put up for retail sale:
52041100 -- Containing 85% or more by weight of 
cotton0 35
52041900 -- Other 0 35
52042000 - Put up for retail sale 0 35
5205 Cotton yarn (other than sewing thread), 
containing 85% or more by weight of cotton, 
not put up for retail sale.
52051 - Single yarn, of uncombed fibres:
52051100 -- Measuring 714.29 decitex or more (not 
exceeding 14 metric number)0 35
52051200 -- Measuring less than 714.29 decitex but 
not less than 232.56 decitex (exceeding 14 
metric number but not exceeding 43 metric 
number)0 35
52051300 -- Measuring less than 232.56 decitex but 
not less than 192.31 decitex (exceeding 43 
metric number but not exceeding 52 metric 
number)0 35
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concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
52051400 -- Measuring less than 192.31 decitex but 
not less than 125 decitex (exceeding 52 
metric number but not exceeding 80 metric 
number)0 35
52051500 -- Measuring less than 125 decitex 
(exceeding 80 metric number)0 35
52052 - Single yarn, of combed fibres:
52052100 -- Measuring 714.29 decitex or more (not 
exceeding 14 metric number)0 35
52052200 -- Measuring less than 714.29 decitex but 
not less than 232.56 decitex (exceeding 14 
metric number but not exceeding 43 metric 
number)0 35
52052300 -- Measuring less than 232.56 decitex but 
not less than 192.31 decitex (exceeding 43 
metric number but not exceeding 52 metric 
number)0 35
52052400 -- Measuring less than 192.31 decitex but 
not less than 125 decitex (exceeding 52 
metric number but not exceeding 80 metric 
number)0 35
52052600 -- Measuring less than 125 decitex but not 
less than 106.38 decitex (exceeding 80 
metric number but not exceeding 94 metric 
number)0 35
52052700 -- Measuring less than 106.38 decitex but 
not less than 83.33 decitex (exceeding 94 
metric number but not exceeding 120 metric 
number)0 35
52052800 -- Measuring less than 83.33 decitex 
(exceeding 120 metric number)0 35
52053 - Multiple (folded) or cabled yarn, of 
uncombed fibres:
52053100 -- Measuring per single yarn 714.29 decitex 
or more (not exceeding 14 metric number 
per single yarn)0 35
52053200 -- Measuring per single yarn less than 
714.29 decitex but not less than 232.56 
decitex (exceeding 14 metric number but not 
exceeding 43 metric number per single yarn)0 35
Page 159 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
52053300 -- Measuring per single yarn less than 
232.56 decitex but not less than 192.31 
decitex (exceeding 43 metric number but not 
exceeding 52 metric number per single yarn)0 35
52053400 -- Measuring per single yarn less than 
192.31 decitex but not less than  125 decitex 
(exceeding 52 metric number but not 
exceeding 80 metric number per single yarn)0 35
52053500 -- Measuring per single yarn less than 125 
decitex (exceeding 80 metric number per 
single yarn)0 35
52054 - Multiple (folded) or cabled yarn, of combed 
fibres:
52054100 -- Measuring per single yarn 714.29 decitex 
or more (not exceeding 14 metric number 
per single yarn)0 35
52054200 -- Measuring per single yarn less than 
714.29 decitex but not less than 232.56 
decitex (exceeding 14 metric number but not 
exceeding 43 metric number per single yarn)0 35
52054300 -- Measuring per single yarn less than 
232.56 decitex but not less than 192.31 
decitex (exceeding 43 metric number but not 
exceeding 52 metric number per single yarn)0 35
52054400 -- Measuring per single yarn less than 
192.31 decitex but not less than 125 decitex 
(exceeding 52 metric number but not 
exceeding 80 metric number per single yarn)0 35
52054600 -- Measuring per single yarn less than 125 
decitex but not less than 106.38 decitex 
(exceeding 80 metric number but not 
exceeding 94 metric number per single yarn)0 35
52054700 -- Measuring per single yarn less than 
106.38 decitex but not less than 83.33 
decitex (exceeding 94 metric number but not 
exceeding 120 metric number per single 
yarn)0 35
52054800 -- Measuring per single yarn less than 83.33 
decitex (exceeding 120 metric number per 
single yarn)0 35
5206 Cotton yarn (other than sewing thread), 
containing less than 85% by weight of 
cotton, not put up for retail sale.
Page 160 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
52061 - Single yarn, of uncombed fibres:
52061100 -- Measuring 714.29 decitex or more (not 
exceeding 14 metric number)0 35
52061200 -- Measuring less than 714.29 decitex but 
not less than 232.56 decitex (exceeding 14 
metric number but not exceeding 43 metric 
number)0 35
52061300 -- Measuring less than 232.56 decitex but 
not less than 192.31 decitex (exceeding 43 
metric number but not exceeding 52 metric 
number)0 35
52061400 -- Measuring less than 192.31 decitex but 
not less than 125 decitex (exceeding 52 
metric number but not exceeding 80 metric 
number)0 35
52061500 -- Measuring less than 125 decitex 
(exceeding 80 metric number)0 35
52062 - Single yarn, of combed fibres:
52062100 -- Measuring 714.29 decitex or more (not 
exceeding 14 metric number)0 35
52062200 -- Measuring less than 714.29 decitex but 
not less than 232.56 decitex (exceeding 14 
metric number but not exceeding 43 metric 
number)0 35
52062300 -- Measuring less than 232.56 decitex but 
not less than 192.31 decitex (exceeding 43 
metric number but not exceeding 52 metric 
number)0 35
52062400 -- Measuring less than 192.31 decitex but 
not less than 125 decitex (exceeding 52 
metric number but not exceeding 80 metric 
number)0 35
52062500 -- Measuring less than 125 decitex 
(exceeding 80 metric number)0 35
52063 - Multiple (folded) or cabled yarn, of 
uncombed fibres:
52063100 -- Measuring per single yarn 714.29 decitex 
or more (not exceeding 14 metric number 
per single yarn)0 35
Page 161 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
52063200 -- Measuring per single yarn less than 
714.29 decitex but not less than 232.56 
decitex (exceeding 14 metric number but not 
exceeding 43 metric number per single yarn)0 35
52063300 -- Measuring per single yarn less than 
232.56 decitex but not less than 192.31 
decitex (exceeding 43 metric number but not 
exceeding 52 metric number per single yarn)0 35
52063400 -- Measuring per single yarn less than 
192.31 decitex but not less than 125 decitex 
(exceeding 52 metric number but not 
exceeding 80 metric number per single yarn)0 35
52063500 -- Measuring per single yarn less than 125 
decitex (exceeding 80 metric number per 
single yarn)0 35
52064 - Multiple (folded) or cabled yarn, of combed 
fibres:
52064100 -- Measuring per single yarn 714.29 decitex 
or more (not exceeding 14 metric number 
per single yarn)0 35
52064200 -- Measuring per single yarn less than 
714.29 decitex but not less than 232.56 
decitex (exceeding 14 metric number but not 
exceeding 43 metric number per single yarn)0 35
52064300 -- Measuring per single yarn less than 
232.56 decitex but not less than 192.31 
decitex (exceeding 43 metric number but not 
exceeding 52 metric number per single yarn)0 35
52064400 -- Measuring per single yarn less than 
192.31 decitex but not less than 125 decitex 
(exceeding 52 metric number but not 
exceeding 80 metric number per single yarn)0 35
52064500 -- Measuring per single yarn less than 125 
decitex (exceeding 80 metric number per 
single yarn)0 35
5207 Cotton yarn (other than sewing thread) put 
up for retail sale.
52071000 - Containing 85% or more by weight of cotton 0 35
52079000 - Other 0 35
5208 Woven fabrics of cotton, containing 85% or 
more by weight of cotton, weighing not more 
than 200 g/m2.
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concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
52081 - Unbleached:
52081100 -- Plain weave, weighing not more than 100 
g/m20 35
52081200 -- Plain weave, weighing more than 100 g/m2 0 35
52081300 -- 3-thread or 4-thread twill, including cross 
twill0 35
52081900 -- Other fabrics 0 35
52082 - Bleached:
52082100 -- Plain weave, weighing not more than 100 
g/m20 35
52082200 -- Plain weave, weighing more than 100 g/m2 0 35
52082300 -- 3-thread or 4-thread twill, including cross 
twill0 35
52082900 -- Other fabrics 0 35
52083 - Dyed:
52083100 -- Plain weave, weighing not more than 100 
g/m20 35
52083200 -- Plain weave, weighing more than 100 g/m2 0 35
52083300 -- 3-thread or 4-thread twill, including cross 
twill0 35
52083900 -- Other fabrics 0 35
52084 - Of yarns of different colours:
52084100 -- Plain weave, weighing not more than 100 
g/m20 35
52084200 -- Plain weave, weighing more than 100 g/m2 0 35
52084300 -- 3-thread or 4-thread twill, including cross 
twill0 35
52084900 -- Other fabrics 0 35
52085 - Printed:
52085100 -- Plain weave, weighing not more than 100 
g/m20 35
52085200 -- Plain weave, weighing more than 100 g/m2 0 35
52085900 -- Other fabrics 0 35
5209 Woven fabrics of cotton, containing 85% or 
more by weight of cotton, weighing more 
than 200 g/m2.
52091 - Unbleached:
Page 163 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
52091100 -- Plain weave 0 35
52091200 -- 3-thread or 4-thread twill, including cross 
twill0 35
52091900 -- Other fabrics 0 35
52092 - Bleached:
52092100 -- Plain weave 0 35
52092200 -- 3-thread or 4-thread twill, including cross 
twill0 35
52092900 -- Other fabrics 0 35
52093 - Dyed:
52093100 -- Plain weave 0 35
52093200 -- 3-thread or 4-thread twill, including cross 
twill0 35
52093900 -- Other fabrics 0 35
52094 - Of yarns of different colours:
52094100 -- Plain weave 0 35
52094200 -- Denim 0 35
52094300 -- Other fabrics of 3-thread or 4-thread twill, 
including cross twill0 35
52094900 -- Other fabrics 0 35
52095 - Printed:
52095100 -- Plain weave 0 35
52095200 -- 3-thread or 4-thread twill, including cross 
twill0 35
52095900 -- Other fabrics 0 35
5210 Woven fabrics of cotton, containing less than 
85% by weight of cotton, mixed mainly or 
solely with man-made fibres, weighing not 
more than 200 g/m2.
52101 - Unbleached:
52101100 -- Plain weave 0 35
52101900 -- Other fabrics 0 35
52102 - Bleached:
52102100 -- Plain weave 0 35
52102900 -- Other fabrics 0 35
52103 - Dyed:
Page 164 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
52103100 -- Plain weave 0 35
52103200 -- 3-thread or 4-thread twill, including cross 
twill0 35
52103900 -- Other fabrics 0 35
52104 - Of yarns of different colours:
52104100 -- Plain weave 0 35
52104900 -- Other fabrics 0 35
52105 - Printed:
52105100 -- Plain weave 0 35
52105900 -- Other fabrics 0 35
5211 Woven fabrics of cotton, containing less than 
85% by weight of cotton, mixed mainly or 
solely with man-made fibres, weighing more 
than 200 g/m2.
52111 - Unbleached:
52111100 -- Plain weave 0 35
52111200 -- 3-thread or 4-thread twill, including cross 
twill0 35
52111900 -- Other fabrics 0 35
52112000 - Bleached 0 35
52113 - Dyed:
52113100 -- Plain weave 0 35
52113200 -- 3-thread or 4-thread twill, including cross 
twill0 35
52113900 -- Other fabrics 0 35
52114 - Of yarns of different colours:
52114100 -- Plain weave 0 35
52114200 -- Denim 0 35
52114300 -- Other fabrics of 3-thread or 4-thread twill, 
including cross twill0 35
52114900 -- Other fabrics 0 35
52115 - Printed:
52115100 -- Plain weave 0 35
52115200 -- 3-thread or 4-thread twill, including cross 
twill0 35
52115900 -- Other fabrics 0 35
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concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
5212 Other woven fabrics of cotton.
52121 - Weighing not more than 200 g/m2:
52121100 -- Unbleached 0 35
52121200 -- Bleached 0 35
52121300 -- Dyed 0 35
52121400 -- Of yarns of different colours 0 35
52121500 -- Printed 0 35
52122 - Weighing more than 200 g/m2:
52122100 -- Unbleached 0 35
52122200 -- Bleached 0 35
52122300 -- Dyed 0 35
52122400 -- Of yarns of different colours 0 35
52122500 -- Printed 0 35
53 Other vegetable textile fibres; paper yarn 
and woven fabrics of paper yarn
5303 Jute and other textile bast fibres (excluding 
flax, true hemp and ramie), raw or processed 
but not spun; tow and waste of these fibres 
(including yarn waste and garnetted stock).
53031000 - Jute and other textile bast fibres, raw or 
retted0 35
53039000 - Other 0 35
5305 Coconut, abaca (Manila hemp or Musa 
textilis Nee), ramie and other vegetable 
textile fibres, not elsewhere specified or 
included, raw or processed but not spun; 
tow, noils and waste of these fibres 
(including yarn waste and garnetted stock).
53050000 Coconut, abaca (Manila hemp or Musa 
textilis Nee), ramie and other vegetable 
textile fibres, not elsewhere specified or 
included, raw or processed but not spun; 
tow, noils and waste of these fibres 
(including yarn waste and garnetted stock).0 35
5306 Flax yarn.
53061000 - Single 0 35
53062000 - Multiple (folded) or cabled 0 35
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
5307 Yarn of jute or of other textile bast fibres of 
heading 53.03.
53071000 - Single 0 35
53072000 - Multiple (folded) or cabled 0 35
5308 Yarn of other vegetable textile fibres; paper 
yarn.
53081000 - Coir yarn 0 35
53082000 - True hemp yarn 0 35
53089000 - Other 0 35
5309 Woven fabrics of flax.
53091 - Containing 85% or more by weight of flax:
53091100 -- Unbleached or bleached 0 35
53091900 -- Other 0 35
53092 - Containing less than 85% by weight of flax:
53092100 -- Unbleached or bleached 0 35
53092900 -- Other 0 35
5310 Woven fabrics of jute or of other textile bast 
fibres of heading 53.03.
53101000 - Unbleached 0 35
53109000 - Other 0 35
5311 Woven fabrics of other vegetable textile 
fibres; woven fabrics of paper yarn.
53110000 Woven fabrics of other vegetable textile 
fibres; woven fabrics of paper yarn.0 35
54 Man- made filaments
5401 Sewing thread of man-made filaments, 
whether or not put up for retail sale.
54011000 - Of synthetic filaments 0 35
54012000 - Of artificial filaments 0 35
5402 Synthetic filament yarn (other than sewing 
thread), not put up for retail sale, including 
synthetic monofilament of less than 67 
decitex.
54021 - High tenacity yarn of nylon or other 
polyamides:
54021100 -- Of aramids 0 35
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established INRConcession first 
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Bound 
 rateBound rate at 
date of 
accession
54021900 -- Other 0 35
54022000 - High tenacity yarn of polyesters 0 35
54023 - Textured yarn:
54023100 -- Of nylon or other polyamides, measuring 
per single yarn not more than 50 tex0 35
54023200 -- Of nylon or other polyamides, measuring 
per single yarn more than 50 tex0 35
54023300 -- Of polyesters 0 35
54023400 -- Of polypropylene 0 35
54023900 -- Other 0 35
54024 - Other yarn, single, untwisted or with a twist 
not exceeding 50 turns per metre:
54024400 -- Elastomeric 0 35
54024500 -- Other, of nylon or other polyamides 0 35
54024600 -- Other, of polyesters, partially oriented 0 35
54024700 -- Other, of polyesters 0 35
54024800 -- Other, of polypropylene 0 35
54024900 -- Other 0 35
54025 - Other yarn, single, with a twist exceeding 
50 turns per metre:
54025100 -- Of nylon or other polyamides 0 35
54025200 -- Of polyesters 0 35
54025900 -- Other 0 35
54026 - Other yarn, multiple (folded) or cabled:
54026100 -- Of nylon or other polyamides 0 35
54026200 -- Of polyesters 0 35
54026900 -- Other 0 35
5403 Artificial filament yarn (other than sewing 
thread), not put up for retail sale, including 
artificial monofilament of less than 67 decitex.
54031000 - High tenacity yarn of viscose rayon 0 35
54033 - Other yarn, single:
54033100 -- Of viscose rayon, untwisted or with a twist 
not exceeding 120 turns per metre0 35
54033200 -- Of viscose rayon, with a twist exceeding 
120 turns per metre0 35
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established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
54033300 -- Of cellulose acetate 0 35
54033900 -- Other 0 35
54034 - Other yarn, multiple (folded) or cabled:
54034100 -- Of viscose rayon 0 35
54034200 -- Of cellulose acetate 0 35
54034900 -- Other 0 35
5404 Synthetic monofilament of 67 decitex or 
more and of which no cross-sectional 
dimension exceeds 1 mm; strip and the like 
(for example, artificial straw) of synthetic 
textile materials of an apparent width not 
exceeding 5 mm.
54041 - Monofilament:
54041100 -- Elastomeric 0 35
54041200 -- Other, of polypropylene 0 35
54041900 -- Other 0 35
54049000 - Other 0 35
5405 Artificial monofilament of 67 decitex or more 
and of which no cross-sectional dimension 
exceeds 1 mm; strip and the like (for 
example, artificial straw) of artificial textile 
materials of an apparent width not exceeding 
5 mm.
54050000 Artificial monofilament of 67 decitex or more 
and of which no cross-sectional dimension 
exceeds 1 mm; strip and the like (for 
example, artificial straw) of artificial textile 
materials of an apparent width not exceeding 
5 mm.0 35
5406 Man-made filament yarn (other than sewing 
thread), put up for retail sale.
54060000 Man-made filament yarn (other than sewing 
thread), put up for retail sale.0 35
5407 Woven fabrics of synthetic filament yarn, 
including woven fabrics obtained from 
materials of heading 54.04.
54071000 - Woven fabrics obtained from high tenacity 
yarn of nylon or other polyamides or of 
polyesters0 35
54072000 - Woven fabrics obtained from strip or the like 0 35
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established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
54073000 - Fabrics specified in Note 9 to Section XI 0 35
54074 - Other woven fabrics, containing 85% or 
more by weight of filaments of nylon or other 
polyamides:
54074100 -- Unbleached or bleached 0 35
54074200 -- Dyed 0 35
54074300 -- Of yarns of different colours 0 35
54074400 -- Printed 0 35
54075 - Other woven fabrics, containing 85% or 
more by weight of textured polyester 
filaments:
54075100 -- Unbleached or bleached 0 35
54075200 -- Dyed 0 35
54075300 -- Of yarns of different colours 0 35
54075400 -- Printed 0 35
54076 - Other woven fabrics, containing 85% or 
more by weight of polyester filaments:
54076100 -- Containing 85% or more by weight of non-
textured polyester filaments0 35
54076900 -- Other 0 35
54077 - Other woven fabrics, containing 85% or 
more by weight of synthetic filaments:
54077100 -- Unbleached or bleached 0 35
54077200 -- Dyed 0 35
54077300 -- Of yarns of different colours 0 35
54077400 -- Printed 0 35
54078 - Other woven fabrics, containing less than 
85% by weight of synthetic filaments, mixed 
mainly or solely with cotton:
54078100 -- Unbleached or bleached 0 35
54078200 -- Dyed 0 35
54078300 -- Of yarns of different colours 0 35
54078400 -- Printed 0 35
54079 - Other woven fabrics:
54079100 -- Unbleached or bleached 0 35
54079200 -- Dyed 0 35
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established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
54079300 -- Of yarns of different colours 0 35
54079400 -- Printed 0 35
5408 Woven fabrics of artificial filament yarn, 
including woven fabrics obtained from 
materials of heading 54.05.
54081000 - Woven fabrics obtained from high tenacity 
yarn of viscose rayon0 35
54082 - Other woven fabrics, containing 85% or 
more by weight of artificial filament or strip or 
the like:
54082100 -- Unbleached or bleached 0 35
54082200 -- Dyed 0 35
54082300 -- Of yarns of different colours 0 35
54082400 -- Printed 0 35
54083 - Other woven fabrics:
54083100 -- Unbleached or bleached 0 35
54083200 -- Dyed 0 35
54083300 -- Of yarns of different colours 0 35
54083400 -- Printed 0 35
55 Man- made staple fibres
5501 Synthetic filament tow.
55011000 - Of nylon or other polyamides 0 35
55012000 - Of polyesters 0 35
55013000 - Acrylic or modacrylic 0 35
55014000 - Of polypropylene 0 35
55019000 - Other 0 35
5502 Artificial filament tow.
55020000 Artificial filament tow. 0 35
5503 Synthetic staple fibres, not carded, combed 
or otherwise processed for spinning.
55031 - Of nylon or other polyamides:
55031100 -- Of aramids 0 35
55031900 -- Other 0 35
55032000 - Of polyesters 0 35
55033000 - Acrylic or modacrylic 0 35
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established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
55034000 - Of polypropylene 0 35
55039000 - Other 0 35
5504 Artificial staple fibres, not carded, combed or 
otherwise processed for spinning.
55041000 - Of viscose rayon 0 35
55049000 - Other 0 35
5505 Waste (including noils, yarn waste and 
garnetted stock) of man ‑made fibres.
55051000 - Of synthetic fibres 0 35
55052000 - Of artificial fibres 0 35
5506 Synthetic staple fibres, carded, combed or 
otherwise processed for spinning.
55061000 - Of nylon or other polyamides 0 35
55062000 - Of polyesters 0 35
55063000 - Acrylic or modacrylic 0 35
55069000 - Other 0 35
5507 Artificial staple fibres, carded, combed or 
otherwise processed for spinning.
55070000 Artificial staple fibres, carded, combed or 
otherwise processed for spinning.0 35
5508 Sewing thread of man-made staple fibres, 
whether or not put up for retail sale.
55081000 - Of synthetic staple fibres 0 35
55082000 - Of artificial staple fibres 0 35
5509 Yarn (other than sewing thread) of synthetic 
staple fibres, not put up for retail sale.
55091 - Containing 85% or more by weight of staple 
fibres of nylon or other polyamides:
55091100 -- Single yarn 0 35
55091200 -- Multiple (folded) or cabled yarn 0 35
55092 - Containing 85% or more by weight of 
polyester staple fibres:
55092100 -- Single yarn 0 35
55092200 -- Multiple (folded) or cabled yarn 0 35
55093 - Containing 85% or more by weight of 
acrylic or modacrylic staple fibres:
55093100 -- Single yarn 0 35
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established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
55093200 -- Multiple (folded) or cabled yarn 0 35
55094 - Other yarn, containing 85% or more by 
weight of synthetic staple fibres:
55094100 -- Single yarn 0 35
55094200 -- Multiple (folded) or cabled yarn 0 35
55095 - Other yarn, of polyester staple fibres:
55095100 -- Mixed mainly or solely with artificial staple 
fibres0 35
55095200 -- Mixed mainly or solely with wool or fine 
animal hair0 35
55095300 -- Mixed mainly or solely with cotton 0 35
55095900 -- Other 0 35
55096 - Other yarn, of acrylic or modacrylic staple 
fibres:
55096100 -- Mixed mainly or solely with wool or fine 
animal hair0 35
55096200 -- Mixed mainly or solely with cotton 0 35
55096900 -- Other 0 35
55099 - Other yarn:
55099100 -- Mixed mainly or solely with wool or fine 
animal hair0 35
55099200 -- Mixed mainly or solely with cotton 0 35
55099900 -- Other 0 35
5510 Yarn (other than sewing thread) of artificial 
staple fibres, not put up for retail sale.
55101 - Containing 85% or more by weight of 
artificial staple fibres:
55101100 -- Single yarn 0 35
55101200 -- Multiple (folded) or cabled yarn 0 35
55102000 - Other yarn, mixed mainly or solely with 
wool or fine animal hair0 35
55103000 - Other yarn, mixed mainly or solely with 
cotton0 35
55109000 - Other yarn 0 35
5511 Yarn (other than sewing thread) of man-
made staple fibres, put up for retail sale.
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concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
55111000 - Of synthetic staple fibres, containing 85% 
or more by weight of such fibres0 35
55112000 - Of synthetic staple fibres, containing less 
than 85% by weight of such fibres0 35
55113000 - Of artificial staple fibres 0 35
5512 Woven fabrics of synthetic staple fibres, 
containing 85% or more by weight of 
synthetic staple fibres.
55121 - Containing 85% or more by weight of 
polyester staple fibres:
55121100 -- Unbleached or bleached 0 35
55121900 -- Other 0 35
55122 - Containing 85% or more by weight of 
acrylic or modacrylic staple fibres:
55122100 -- Unbleached or bleached 0 35
55122900 -- Other 0 35
55129 - Other:
55129100 -- Unbleached or bleached 0 35
55129900 -- Other 0 35
5513 Woven fabrics of synthetic staple fibres, 
containing less than 85% by weight of such 
fibres, mixed mainly or solely with cotton, of 
a weight not exceeding 170 g/m².
55131 - Unbleached or bleached:
55131100 -- Of polyester staple fibres, plain weave 0 35
55131200 -- 3-thread or 4-thread twill, including cross 
twill, of polyester staple fibres0 35
55131300 -- Other woven fabrics of polyester staple 
fibres0 35
55131900 -- Other woven fabrics 0 35
55132 - Dyed:
55132100 -- Of polyester staple fibres, plain weave 0 35
55132300 -- Other woven fabrics of polyester staple 
fibres0 35
55132900 -- Other woven fabrics 0 35
55133 - Of yarns of different colours:
55133100 -- Of polyester staple fibres, plain weave 0 35
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established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
55133900 -- Other woven fabrics 0 35
55134 - Printed:
55134100 -- Of polyester staple fibres, plain weave 0 35
55134900 -- Other woven fabrics 0 35
5514 Woven fabrics of synthetic staple fibres, 
containing less than 85% by weight of such 
fibres, mixed mainly or solely with cotton, of 
a weight exceeding 170 g/m².
55141 - Unbleached or bleached:
55141100 -- Of polyester staple fibres, plain weave 0 35
55141200 -- 3-thread or 4-thread twill, including cross 
twill, of polyester staple fibres0 35
55141900 -- Other woven fabrics 0 35
55142 - Dyed:
55142100 -- Of polyester staple fibres, plain weave 0 35
55142200 -- 3-thread or 4-thread twill, including cross 
twill, of polyester staple fibres0 35
55142300 -- Other woven fabrics of polyester staple 
fibres0 35
55142900 -- Other woven fabrics 0 35
55143000 - Of yarns of different colours 0 35
55144 - Printed:
55144100 -- Of polyester staple fibres, plain weave 0 35
55144200 -- 3-thread or 4-thread twill, including cross 
twill, of polyester staple fibres0 35
55144300 -- Other woven fabrics of polyester staple 
fibres0 35
55144900 -- Other woven fabrics 0 35
5515 Other woven fabrics of synthetic staple fibres.
55151 - Of polyester staple fibres:
55151100 -- Mixed mainly or solely with viscose rayon 
staple fibres0 35
55151200 -- Mixed mainly or solely with man-made 
filaments0 35
55151300 -- Mixed mainly or solely with wool or fine 
animal hair0 35
55151900 -- Other 0 35
Page 175 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
55152 - Of acrylic or modacrylic staple fibres:
55152100 -- Mixed mainly or solely with man-made 
filaments0 35
55152200 -- Mixed mainly or solely with wool or fine 
animal hair0 35
55152900 -- Other 0 35
55159 - Other woven fabrics:
55159100 -- Mixed mainly or solely with man-made 
filaments0 35
55159900 -- Other 0 35
5516 Woven fabrics of artificial staple fibres.
55161 - Containing 85% or more by weight of 
artificial staple fibres:
55161100 -- Unbleached or bleached 0 35
55161200 -- Dyed 0 35
55161300 -- Of yarns of different colours 0 35
55161400 -- Printed 0 35
55162 - Containing less than 85% by weight of 
artificial staple fibres, mixed mainly or solely 
with man-made filaments:
55162100 -- Unbleached or bleached 0 35
55162200 -- Dyed 0 35
55162300 -- Of yarns of different colours 0 35
55162400 -- Printed 0 35
55163 - Containing less than 85% by weight of 
artificial staple fibres, mixed mainly or solely 
with wool or fine animal hair:
55163100 -- Unbleached or bleached 0 35
55163200 -- Dyed 0 35
55163300 -- Of yarns of different colours 0 35
55163400 -- Printed 0 35
55164 - Containing less than 85% by weight of 
artificial staple fibres, mixed mainly or solely 
with cotton:
55164100 -- Unbleached or bleached 0 35
55164200 -- Dyed 0 35
Page 176 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
55164300 -- Of yarns of different colours 0 35
55164400 -- Printed 0 35
55169 - Other:
55169100 -- Unbleached or bleached 0 35
55169200 -- Dyed 0 35
55169300 -- Of yarns of different colours 0 35
55169400 -- Printed 0 35
56 Wadding, felt and nonwovens; special yarns; 
twine, cordage, ropes and cables and 
articles thereof
5601 Wadding of textile materials and articles 
thereof; textile fibres, not exceeding 5 mm in 
length (flock), textile dust and mill neps.
56011000 - Sanitary towels and tampons, napkins and 
napkin liners for babies and similar sanitary 
articles, of wadding0 35
56012 - Wadding; other articles of wadding:
56012100 -- Of cotton 0 35
56012200 -- Of man-made fibres 0 35
56012900 -- Other 0 35
56013000 - Textile flock and dust and mill neps 0 35
5602 Felt, whether or not impregnated, coated, 
covered or laminated.
56021000 - Needleloom felt and stitch-bonded fibre 
fabrics0 35
56022 - Other felt, not impregnated, coated, 
covered or laminated :
56022100 -- Of wool or fine animal hair 0 35
56022900 -- Of other textile materials 0 35
56029000 - Other 0 35
5603 Nonwovens, whether or not impregnated, 
coated, covered or laminated.
56031 - Of man-made filaments:
56031100 -- Weighing not more than 25 g/m² 0 35
56031200 -- Weighing more than 25 g/m² but not more 
than 70 g/m²0 35
Page 177 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
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established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
56031300 -- Weighing more than 70 g/m² but not more 
than 150 g/m²0 35
56031400 -- Weighing more than 150 g/m² 0 35
56039 - Other:
56039100 -- Weighing not more than 25 g/m² 0 35
56039200 -- Weighing more than 25 g/m² but not more 
than 70 g/m²0 35
56039300 -- Weighing more than 70 g/m² but not more 
than 150 g/m²0 35
56039400 -- Weighing more than 150 g/m² 0 35
5604 Rubber thread and cord, textile covered; 
textile yarn, and strip and the like of heading 
54.04 or 54.05, impregnated, coated, 
covered or sheathed with rubber or plastics.
56041000 - Rubber thread and cord, textile covered 0 35
56049000 - Other 0 35
5605 Metallised yarn, whether or not gimped, 
being textile yarn, or strip or the like of 
heading 54.04 or 54.05, combined with metal 
in the form of thread, strip or powder or 
covered with metal.
56050000 Metallised yarn, whether or not gimped, 
being textile yarn, or strip or the like of 
heading 54.04 or 54.05, combined with metal 
in the form of thread, strip or powder or 
covered with metal.0 35
5606 Gimped yarn, and strip and the like of 
heading 54.04 or 54.05, gimped (other than 
those of heading 56.05 and gimped 
horsehair yarn); chenille yarn (including flock 
chenille yarn); loop wale-yarn.
56060000 Gimped yarn, and strip and the like of 
heading 54.04 or 54.05, gimped (other than 
those of heading 56.05 and gimped 
horsehair yarn); chenille yarn (including flock 
chenille yarn); loop wale-yarn.0 35
5607 Twine, cordage, ropes and cables, whether 
or not plaited or braided and whether or not 
impregnated, coated, covered or sheathed 
with rubber or plastics.
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established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
56072 - Of sisal or other textile fibres of the genus 
Agave:
56072100 -- Binder or baler twine 0 35
56072900 -- Other 0 35
56074 - Of polyethylene or polypropylene:
56074100 -- Binder or baler twine 0 35
56074900 -- Other 0 35
56075000 - Of other synthetic fibres 0 35
56079000 - Other 0 35
5608 Knotted netting of twine, cordage or rope; 
made up fishing nets and other made up 
nets, of textile materials.
56081 - Of man-made textile materials:
56081100 -- Made up fishing nets 0 35
56081900 -- Other 0 35
56089000 - Other 0 35
5609 Articles of yarn, strip or the like of heading 
54.04 or 54.05, twine, cordage, rope or 
cables, not elsewhere specified or included.
56090000 Articles of yarn, strip or the like of heading 
54.04 or 54.05, twine, cordage, rope or 
cables, not elsewhere specified or included.0 35
57 Carpets and other textile floor coverings
5701 Carpets and other textile floor coverings, 
knotted, whether or not made up.
57011000 - Of wool or fine animal hair 0 35
57019000 - Of other textile materials 0 35
5702 Carpets and other textile floor coverings, 
woven, not tufted or flocked, whether or not 
made up, including “Kelem”, “Schumacks”, 
“Karamanie” and similar hand-woven rugs.
57021000 - “Kelem”, “Schumacks”, “Karamanie” and 
similar hand-woven rugs0 35
57022000 - Floor coverings of coconut fibres (coir) 0 35
57023 - Other, of pile construction, not made up:
57023100 -- Of wool or fine animal hair 0 35
57023200 -- Of man-made textile materials 0 35
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concession 
established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
57023900 -- Of other textile materials 0 35
57024 - Other, of pile construction, made up:
57024100 -- Of wool or fine animal hair 0 35
57024200 -- Of man-made textile materials 0 35
57024900 -- Of other textile materials 0 35
57025000 - Other, not of pile construction, not made up 0 35
57029 - Other, not of pile construction, made up:
57029100 -- Of wool or fine animal hair 0 35
57029200 -- Of man-made textile materials 0 35
57029900 -- Of other textile materials 0 35
5703 Carpets and other textile floor coverings, 
tufted, whether or not made up.
57031000 - Of wool or fine animal hair 0 35
57032000 - Of nylon or other polyamides 0 35
57033000 - Of other man-made textile materials 0 35
57039000 - Of other textile materials 0 35
5704 Carpets and other textile floor coverings, of 
felt, not tufted or flocked, whether or not 
made up.
57041000 - Tiles, having a maximum surface area of 
0.3 m²0 35
57049000 - Other 0 35
5705 Other carpets and other textile floor 
coverings, whether or not made up.
57050000 Other carpets and other textile floor 
coverings, whether or not made up.0 35
58 Special woven fabrics; tufted textile fabrics; 
lace; tapestries; trimmings; embroidery
5801 Woven pile fabrics and chenille fabrics, other 
than fabrics of heading 58.02 or 58.06.
58011000 - Of wool or fine animal hair 0 35
58012 - Of cotton:
58012100 -- Uncut weft pile fabrics 0 35
58012200 -- Cut corduroy 0 35
58012300 -- Other weft pile fabrics 0 35
58012400 -- Warp pile fabrics, épinglé (uncut) 0 35
Page 180 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
58012500 -- Warp pile fabrics, cut 0 35
58012600 -- Chenille fabrics 0 35
58013 - Of man-made fibres:
58013100 -- Uncut weft pile fabrics 0 35
58013200 -- Cut corduroy 0 35
58013300 -- Other weft pile fabrics 0 35
58013400 -- Warp pile fabrics, épinglé (uncut) 0 35
58013500 -- Warp pile fabrics, cut 0 35
58013600 -- Chenille fabrics 0 35
58019000 - Of other textile materials 0 35
5802 Terry towelling and similar woven terry 
fabrics, other than narrow fabrics of heading 
58.06; tufted textile fabrics, other than 
products of heading 57.03.
58021 - Terry towelling and similar woven terry 
fabrics, of cotton:
58021100 -- Unbleached 0 35
58021900 -- Other 0 35
58022000 - Terry towelling and similar woven terry 
fabrics, of other  textile materials0 35
58023000 - Tufted textile fabrics 0 35
5803 Gauze, other than narrow fabrics of heading 
58.06.
58030000 Gauze, other than narrow fabrics of heading 
58.06.0 35
5804 Tulles and other net fabrics, not including 
woven, knitted or crocheted fabrics; lace in 
the piece, in strips or in motifs, other than 
fabrics of headings 60.02 to 60.06.
58041000 - Tulles and other net fabrics 0 35
58042 - Mechanically made lace:
58042100 -- Of man-made fibres 0 35
58042900 -- Of other textile materials 0 35
58043000 - Hand-made lace 0 35
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
5805 Hand-woven tapestries of the type Gobelins, 
Flanders, Aubusson, Beauvais and the like, 
and needle-worked tapestries (for example, 
petit point, cross stitch), whether or not made 
up.
58050000 Hand-woven tapestries of the type Gobelins, 
Flanders, Aubusson, Beauvais and the like, 
and needle-worked tapestries (for example, 
petit point, cross stitch), whether or not made 
up.0 35
5806 Narrow woven fabrics, other than goods of 
heading 58.07; narrow fabrics consisting of 
warp without weft assembled by means of an 
adhesive (bolducs).
58061000 - Woven pile fabrics (including terry towelling 
and similar terry fabrics) and chenille fabrics0 35
58062000 - Other woven fabrics, containing by weight 
5% or more of lastomeric yarn or rubber 
thread0 35
58063 - Other woven fabrics:
58063100 -- Of cotton 0 35
58063200 -- Of man-made fibres 0 35
58063900 -- Of other textile materials 0 35
58064000 - Fabrics consisting of warp without weft 
assembled by means of an adhesive 
(bolducs)0 35
5807 Labels, badges and similar articles of textile 
materials, in the piece, in strips or cut to 
shape or size, not embroidered.
58071000 - Woven 0 35
58079000 - Other 0 35
5808 Braids in the piece; ornamental trimmings in 
the piece, without embroidery, other than 
knitted or crocheted; tassels, pompons and 
similar articles.
58081000 - Braids in the piece 0 35
58089000 - Other 0 35
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concession 
established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
5809 Woven fabrics of metal thread and woven 
fabrics of metallised yarn of heading 56.05, 
of a kind used in apparel, as furnishing 
fabrics or for similar purposes, not elsewhere 
specified or included.
58090000 Woven fabrics of metal thread and woven 
fabrics of metallised yarn of heading 56.05, 
of a kind used in apparel, as furnishing 
fabrics or for similar purposes, not elsewhere 
specified or included.0 35
5810 Embroidery in the piece, in strips or in motifs.
58101000 - Embroidery without visible ground 0 35
58109 - Other embroidery:
58109100 -- Of cotton 0 35
58109200 -- Of man-made fibres 0 35
58109900 -- Of other textile materials 0 35
5811 Quilted textile products in the piece, 
composed of one or more layers of textile 
materials assembled with padding by 
stitching or otherwise, other than embroidery 
of heading 58.10.
58110000 Quilted textile products in the piece, 
composed of one or more layers of textile 
materials assembled with padding by 
stitching or otherwise, other than embroidery 
of heading 58.10.0 35
59 Impregnated, coated, covered or laminated 
textile fabrics; textile articles of a kind 
suitable for industrial use
5901 Textile fabrics coated with gum or 
amylaceous substances, of a kind used for 
the outer covers of books or the like; tracing 
cloth; prepared painting canvas; buckram 
and similar stiffened textile fabrics of a kind 
used for hat foundations.
59011000 - Textile fabrics coated with gum or 
amylaceous substances, of a kind used for 
the outer covers of books or the like0 40
59019000 - Other 0 40
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concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
5902 Tyre cord fabric of high tenacity yarn of nylon 
or other polyamides, polyesters or viscose 
rayon.
59021000 - Of nylon or other polyamides 0 40
59022000 - Of polyesters 0 40
59029000 - Other 0 40
5903 Textile fabrics impregnated, coated, covered 
or laminated with plastics, other than those 
of heading 59.02.
59031000 - With poly(vinyl chloride) 0 40
59032000 - With polyurethane 0 40
59039000 - Other 0 40
5904 Linoleum, whether or not cut to shape; floor 
coverings consisting of a coating or covering 
applied on a textile backing, whether or not 
cut to shape.
59041000 - Linoleum 0 40
59049000 - Other 0 40
5905 Textile wall coverings.
59050000 Textile wall coverings. 0 40
5906 Rubberised textile fabrics, other than those 
of heading 59.02.
59061000 - Adhesive tape of a width not exceeding 20 
cm0 40
59069 - Other:
59069100 -- Knitted or crocheted 0 40
59069900 -- Other 0 40
5907 Textile fabrics otherwise impregnated, 
coated or covered; painted canvas being 
theatrical scenery, studio back-cloths or the 
like.
59070000 Textile fabrics otherwise impregnated, 
coated or covered; painted canvas being 
theatrical scenery, studio back-cloths or the 
like.0 40
Page 184 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
5908 Textile wicks, woven, plaited or knitted , for 
lamps, stoves, lighters, candles or the like; 
incandescent gas mantles and tubular 
knitted gas mantle fabric therefor, whether or 
not impregnated.
59080000 Textile wicks, woven, plaited or knitted , for 
lamps, stoves, lighters, candles or the like; 
incandescent gas mantles and tubular 
knitted gas mantle fabric therefor, whether or 
not impregnated.0 40
5909 Textile hosepiping and similar textile tubing, 
with or without lining, armour or accessories 
of other materials.
59090000 Textile hosepiping and similar textile tubing, 
with or without lining, armour or accessories 
of other materials.0 40
5910 Transmission or conveyor belts or belting, of 
textile material, whether or not impregnated, 
coated, covered or laminated with plastics, 
or reinforced with metal or other material.
59100000 Transmission or conveyor belts or belting, of 
textile material, whether or not impregnated, 
coated, covered or laminated with plastics, 
or reinforced with metal or other material.0 40
5911 Textile products and articles, for technical 
uses, specified in Note 7 to this Chapter.
59111000 - Textile fabrics, felt and felt-lined woven 
fabrics, coated, covered or laminated with 
rubber, leather or other material, of a kind 
used for card clothing, and similar fabrics of 
a kind used for other technical purposes, 
including narrow fabrics made of velvet 
impregnated with rubber, for covering 
weaving spindles (weaving beams)0 40
59112000 - Bolting cloth, whether or not made up 0 40
59113 - Textile fabrics and felts, endless or fitted 
with linking devices, of a kind used in paper-
making or similar machines (for example, for 
pulp or asbestos-cement):
59113100 -- Weighing less than 650 g/m2 0 40
59113200 -- Weighing 650 g/m2 or more 0 40
Page 185 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
59114000 - Straining cloth of a kind used in oil presses 
or the like, including that of human hair0 40
59119000 - Other 0 40
60 Knitted or crocheted fabrics
6001 Pile fabrics, including “long pile” fabrics and 
terry fabrics, knitted or crocheted.
60011000 - “Long pile” fabrics 0 40
60012 - Looped pile fabrics:
60012100 -- Of cotton 0 40
60012200 -- Of man-made fibres 0 40
60012900 -- Of other textile materials 0 40
60019 - Other:
60019100 -- Of cotton 0 40
60019200 -- Of man-made fibres 0 40
60019900 -- Of other textile materials 0 40
6002 Knitted or crocheted fabrics of a width not 
exceeding 30 cm, containing by weight 5% 
or more of elastomeric yarn or rubber thread, 
other than those of heading 60.01.
60024000 - Containing by weight 5 % or more of 
elastomeric yarn but not containing rubber 
thread0 40
60029000 - Other 0 40
6003 Knitted or crocheted fabrics of a width not 
exceeding 30 cm, other than those of 
heading 60.01 or 60.02.
60031000 - Of wool or fine animal hair 0 40
60032000 - Of cotton 0 40
60033000 - Of synthetic fibres 0 40
60034000 - Of artificial fibres 0 40
60039000 - Other 0 40
6004 Knitted or crocheted fabrics of a width 
exceeding 30 cm, containing by weight 5 % 
or more of elastomeric yarn or rubber thread, 
other than those of heading 60.01.
60041000 - Containing by weight 5% or more of 
elastomeric yarn but not containing rubber 
thread0 40
Page 186 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
60049000 - Other 0 40
6005 Warp knit fabrics (including those made on 
galloon knitting machines), other than those 
of headings 60.01 to 60.04.
60052 - Of cotton:
60052100 -- Unbleached or bleached 0 40
60052200 -- Dyed 0 40
60052300 -- Of yarns of different colours 0 40
60052400 -- Printed 0 40
60053 - Of synthetic fibres:
60053100 -- Unbleached or bleached 0 40
60053200 -- Dyed 0 40
60053300 -- Of yarns of different colours 0 40
60053400 -- Printed 0 40
60054 - Of artificial fibres:
60054100 -- Unbleached or bleached 0 40
60054200 -- Dyed 0 40
60054300 -- Of yarns of different colours 0 40
60054400 -- Printed 0 40
60059000 - Other 0 40
6006 Other knitted or crocheted fabrics.
60061000 - Of wool or fine animal hair 0 40
60062 - Of cotton:
60062100 -- Unbleached or bleached 0 40
60062200 -- Dyed 0 40
60062300 -- Of yarns of different colours 0 40
60062400 -- Printed 0 40
60063 - Of synthetic fibres:
60063100 -- Unbleached or bleached 0 40
60063200 -- Dyed 0 40
60063300 -- Of yarns of different colours 0 40
60063400 -- Printed 0 40
60064 - Of artificial fibres:
60064100 -- Unbleached or bleached 0 40
Page 187 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
60064200 -- Dyed 0 40
60064300 -- Of yarns of different colours 0 40
60064400 -- Printed 0 40
60069000 - Other 0 40
61 Articles of apparel and clothing accessories, 
knitted or crocheted
6101 Men's or boys' overcoats, car ‑coats, capes, 
cloaks, anoraks (including ski ‑jackets), 
wind‑cheaters, wind ‑jackets and similar 
articles, knitted or crocheted, other than 
those of heading 61.03.
61012000 - Of cotton 0 40
61013000 - Of man ‑made fibres 0 40
61019000 - Of other textile materials 0 40
6102 Women's or girls' overcoats, car ‑coats, 
capes, cloaks, anoraks (including 
ski‑jackets), wind ‑cheaters, wind ‑ jackets 
and similar articles, knitted or crocheted, 
other than those of heading 61.04.
61021000 - Of wool or fine animal hair 0 40
61022000 - Of cotton 0 40
61023000 - Of man ‑made fibres 0 40
61029000 - Of other textile materials 0 40
6103 Men's or boys' suits, ensembles, jackets, 
blazers, trousers, bib and brace overalls, 
breeches and shorts (other than swimwear), 
knitted or crocheted.
61031000 - Suits 0 40
61032 - Ensembles:
61032200 -- Of cotton 0 40
61032300 -- Of synthetic fibres 0 40
61032900 -- Of other textile materials 0 40
61033 - Jackets and blazers:
61033100 -- Of wool or fine animal hair 0 40
61033200 -- Of cotton 0 40
61033300 -- Of synthetic fibres 0 40
61033900 -- Of other textile materials 0 40
Page 188 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
61034 - Trousers, bib and brace overalls, breeches 
and shorts:
61034100 -- Of wool or fine animal hair 0 40
61034200 -- Of cotton 0 40
61034300 -- Of synthetic fibres 0 40
61034900 -- Of other textile materials 0 40
6104 Women's or girls' suits, ensembles, jackets, 
blazers, dresses, skirts, divided skirts, 
trousers, bib and brace overalls, breeches 
and shorts (other than swimwear), knitted or 
crocheted.
61041 - Suits:
61041300 -- Of synthetic fibres 0 40
61041900 -- Of other textile materials 0 40
61042 - Ensembles:
61042200 -- Of cotton 0 40
61042300 -- Of synthetic fibres 0 40
61042900 -- Of other textile materials 0 40
61043 - Jackets and blazers:
61043100 -- Of wool or fine animal hair 0 40
61043200 -- Of cotton 0 40
61043300 -- Of synthetic fibres 0 40
61043900 -- Of other textile materials 0 40
61044 - Dresses:
61044100 -- Of wool or fine animal hair 0 40
61044200 -- Of cotton 0 40
61044300 -- Of synthetic fibres 0 40
61044400 -- Of artificial fibres 0 40
61044900 -- Of other textile materials 0 40
61045 - Skirts and divided skirts:
61045100 -- Of wool or fine animal hair 0 40
61045200 -- Of cotton 0 40
61045300 -- Of synthetic fibres 0 40
61045900 -- Of other textile materials 0 40
Page 189 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
61046 - Trousers, bib and brace overalls, breeches 
and shorts:
61046100 -- Of wool or fine animal hair 0 40
61046200 -- Of cotton 0 40
61046300 -- Of synthetic fibres 0 40
61046900 -- Of other textile materials 0 40
6105 Men's or boys' shirts, knitted or crocheted.
61051000 - Of cotton 0 40
61052000 - Of man-made fibres 0 40
61059000 - Of other textile materials 0 40
6106 Women's or girls' blouses, shirts and shirt-
blouses, knitted or crocheted.
61061000 - Of cotton 0 40
61062000 - Of man-made fibres 0 40
61069000 - Of other textile materials 0 40
6107 Men's or boys' underpants, briefs, 
nightshirts, pyjamas, bathrobes, dressing 
gowns and similar articles, knitted or 
crocheted.
61071 - Underpants and briefs:
61071100 -- Of cotton 0 40
61071200 -- Of man-made fibres 0 40
61071900 -- Of other textile materials 0 40
61072 - Nightshirts and pyjamas:
61072100 -- Of cotton 0 40
61072200 -- Of man-made fibres 0 40
61072900 -- Of other textile materials 0 40
61079 - Other:
61079100 -- Of cotton 0 40
61079900 -- Of other textile materials 0 40
6108 Women's or girls' slips, petticoats, briefs, 
panties, nightdresses, pyjamas, négligés, 
bathrobes, dressing gowns and similar 
articles, knitted or crocheted.
61081 - Slips and petticoats:
61081100 -- Of man-made fibres 0 40
Page 190 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
61081900 -- Of other textile materials 0 40
61082 - Briefs and panties:
61082100 -- Of cotton 0 40
61082200 -- Of man-made fibres 0 40
61082900 -- Of other textile materials 0 40
61083 - Nightdresses and pyjamas:
61083100 -- Of cotton 0 40
61083200 -- Of man-made fibres 0 40
61083900 -- Of other textile materials 0 40
61089 - Other:
61089100 -- Of cotton 0 40
61089200 -- Of man-made fibres 0 40
61089900 -- Of other textile materials 0 40
6109 T-shirts, singlets and other vests, knitted or 
crocheted.
610910 - Of cotton
61091010 -- Bearing Vanuatu designs, insignia, 
lettering or motifs applied by printing, screen 
printing or any other similar process0 65
61091090 -- Other 0 40
61099000 - Of other textile materials 0 40
6110 Jerseys, pullovers, cardigans, waistcoats 
and similar articles, knitted or crocheted.
61101 - Of wool or fine animal hair:
61101100 -- Of wool 0 40
61101200 -- Of Kashmir (cashmere) goats 0 40
61101900 -- Other 0 40
61102000 - Of cotton 0 40
61103000 - Of man-made fibres 0 40
61109000 - Of other textile materials 0 40
6111 Babies' garments and clothing accessories, 
knitted or crocheted.
61112000 - Of cotton 0 40
61113000 - Of synthetic fibres 0 40
61119000 - Of other textile materials 0 40
Page 191 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
6112 Track suits, ski suits and swimwear, knitted 
or crocheted.
61121 - Track suits:
61121100 -- Of cotton 0 40
61121200 -- Of synthetic fibres 0 40
61121900 -- Of other textile materials 0 40
61122000 - Ski suits 0 40
61123 - Men's or boys' swimwear:
61123100 -- Of synthetic fibres 0 40
61123900 -- Of other textile materials 0 40
61124 - Women's or girls' swimwear:
61124100 -- Of synthetic fibres 0 40
61124900 -- Of other textile materials 0 40
6113 Garments, made up of knitted or crocheted 
fabrics of heading 59.03, 59.06 or 59.07.
61130000 Garments, made up of knitted or crocheted 
fabrics of heading 59.03, 59.06 or 59.07.0 40
6114 Other garments, knitted or crocheted.
61142000 - Of cotton 0 40
61143000 - Of man-made fibres 0 40
61149000 - Of other textile materials 0 40
6115 Panty hose, tights, stockings, socks and 
other hosiery, including graduated 
compression hosiery (for example, stockings 
for varicose veins) and footwear without 
applied soles, knitted or crocheted.
61151000 - Graduated compression hosiery (for 
example, stockings for varicose veins)0 40
61152 - Other panty hose and tights:
61152100 -- Of synthetic fibres, measuring per single 
yarn less than 67 decitex0 40
61152200 -- Of synthetic fibres, measuring per single 
yarn 67 decitex or more0 40
61152900 -- Of other textile materials 0 40
61153000 - Other women's full-length or knee-length 
hosiery, measuring per single yarn less than 
67 decitex0 40
Page 192 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
61159 - Other:
61159400 -- Of wool or fine animal hair 0 40
61159500 -- Of cotton 0 40
61159600 -- Of synthetic fibres 0 40
61159900 -- Of other textile materials 0 40
6116 Gloves, mittens and mitts, knitted or 
crocheted.
61161000 - Impregnated, coated or covered with 
plastics or rubber0 40
61169 - Other:
61169100 -- Of wool or fine animal hair 0 40
61169200 -- Of cotton 0 40
61169300 -- Of synthetic fibres 0 40
61169900 -- Of other textile materials 0 40
6117 Other made up clothing accessories, knitted 
or crocheted; knitted or crocheted parts of 
garments or of clothing accessories.
61171000 - Shawls, scarves, mufflers, mantillas, veils 
and the like0 40
61178000 - Other accessories 0 40
61179000 - Parts 0 40
62 Articles of apparel and clothing accessories, 
not knitted or crocheted
6201 Men's or boys' overcoats, car ‑coats, capes, 
cloaks, anoraks (including ski ‑jackets), 
wind‑cheaters, wind ‑jackets and similar 
articles, other than those of heading 62.03.
62011 - Overcoats, raincoats, car ‑coats, capes, 
cloaks and similar articles:
62011100 -- Of wool or fine animal hair 0 40
62011200 -- Of cotton 0 40
62011300 -- Of man ‑made fibres 0 40
62011900 -- Of other textile materials 0 40
62019 - Other:
62019100 -- Of wool or fine animal hair 0 40
62019200 -- Of cotton 0 40
Page 193 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
62019300 -- Of man ‑made fibres 0 40
62019900 -- Of other textile materials 0 40
6202 Women's or girls' overcoats, car-coats, 
capes, cloaks, anoraks (including ski-
jackets), wind-cheaters, wind-jackets and 
similar articles, other than those of heading 
62.04.
62021 - Overcoats, raincoats, car-coats, capes, 
cloaks and similar articles:
62021100 -- Of wool or fine animal hair 0 40
62021200 -- Of cotton 0 40
62021300 -- Of man-made fibres 0 40
62021900 -- Of other textile materials 0 40
62029 - Other:
62029100 -- Of wool or fine animal hair 0 40
62029200 -- Of cotton 0 40
62029300 -- Of man-made fibres 0 40
62029900 -- Of other textile materials 0 40
6203 Men's or boys' suits, ensembles, jackets, 
blazers, trousers, bib and brace overalls, 
breeches and shorts (other than swimwear).
62031 - Suits:
62031100 -- Of wool or fine animal hair 0 40
62031200 -- Of synthetic fibres 0 40
62031900 -- Of other textile materials 0 40
62032 - Ensembles:
62032200 -- Of cotton 0 40
62032300 -- Of synthetic fibres 0 40
62032900 -- Of other textile materials 0 40
62033 - Jackets and blazers:
62033100 -- Of wool or fine animal hair 0 40
62033200 -- Of cotton 0 40
62033300 -- Of synthetic fibres 0 40
62033900 -- Of other textile materials 0 40
62034 - Trousers, bib and brace overalls, breeches 
and shorts:
Page 194 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
62034100 -- Of wool or fine animal hair 0 40
62034200 -- Of cotton 0 40
62034300 -- Of synthetic fibres 0 40
62034900 -- Of other textile materials 0 40
6204 Women's or girls' suits, ensembles, jackets, 
blazers, dresses, skirts, divided skirts, 
trousers, bib and brace overalls, breeches 
and shorts (other than swimwear).
62041 - Suits:
62041100 -- Of wool or fine animal hair 0 40
62041200 -- Of cotton 0 40
62041300 -- Of synthetic fibres 0 40
62041900 -- Of other textile materials 0 40
62042 - Ensembles:
62042100 -- Of wool or fine animal hair 0 40
62042200 -- Of cotton 0 40
62042300 -- Of synthetic fibres 0 40
62042900 -- Of other textile materials 0 40
62043 - Jackets and blazers:
62043100 -- Of wool or fine animal hair 0 40
62043200 -- Of cotton 0 40
62043300 -- Of synthetic fibres 0 40
62043900 -- Of other textile materials 0 40
62044 - Dresses:
62044100 -- Of wool or fine animal hair 0 40
62044200 -- Of cotton 0 40
62044300 -- Of synthetic fibres 0 40
62044400 -- Of artificial fibres 0 40
62044900 -- Of other textile materials 0 40
62045 - Skirts and divided skirts:
62045100 -- Of wool or fine animal hair 0 40
62045200 -- Of cotton 0 40
62045300 -- Of synthetic fibres 0 40
62045900 -- Of other textile materials 0 40
Page 195 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
62046 - Trousers, bib and brace overalls, breeches 
and shorts:
62046100 -- Of wool or fine animal hair 0 40
62046200 -- Of cotton 0 40
62046300 -- Of synthetic fibres 0 40
62046900 -- Of other textile materials 0 40
6205 Men's or boys' shirts.
62052000 - Of cotton 0 40
62053000 - Of man-made fibres 0 40
62059000 - Of other textile materials 0 40
6206 Women's or girls' blouses, shirts and shirt-
blouses.
62061000 - Of silk or silk waste 0 40
62062000 - Of wool or fine animal hair 0 40
62063000 - Of cotton 0 40
62064000 - Of man-made fibres 0 40
62069000 - Of other textile materials 0 40
6207 Men's or boys' singlets and other vests, 
underpants, briefs, nightshirts, pyjamas, 
bathrobes, dressing gowns and similar 
articles.
62071 - Underpants and briefs:
62071100 -- Of cotton 0 40
62071900 -- Of other textile materials 0 40
62072 - Nightshirts and pyjamas:
62072100 -- Of cotton 0 40
62072200 -- Of man-made fibres 0 40
62072900 -- Of other textile materials 0 40
62079 - Other:
62079100 -- Of cotton 0 40
62079900 -- Of other textile materials 0 40
6208 Women's or girls' singlets and other vests, 
slips, petticoats, briefs, panties, 
nightdresses, pyjamas, négligés, bathrobes, 
dressing gowns and similar articles.
62081 - Slips and petticoats:
Page 196 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
62081100 -- Of man-made fibres 0 40
62081900 -- Of other textile materials 0 40
62082 - Nightdresses and pyjamas:
62082100 -- Of cotton 0 40
62082200 -- Of man-made fibres 0 40
62082900 -- Of other textile materials 0 40
62089 - Other:
62089100 -- Of cotton 0 40
62089200 -- Of man-made fibres 0 40
62089900 -- Of other textile materials 0 40
6209 Babies' garments and clothing accessories.
62092000 - Of cotton 0 40
62093000 - Of synthetic fibres 0 40
62099000 - Of other textile materials 0 40
6210 Garments, made up of fabrics of heading 
56.02, 56.03, 59.03, 59.06 or 59.07.
62101000 - Of fabrics of heading 56.02 or 56.03 0 40
62102000 - Other garments, of the type described in 
subheadings 6201.11 to 6201.190 40
62103000 - Other garments, of the type described in 
subheadings 6202.11 to 6202.190 40
62104000 - Other men's or boys' garments 0 40
62105000 - Other women's or girls' garments 0 40
6211 Track suits, ski suits and swimwear; other 
garments.
62111 - Swimwear:
62111100 -- Men's or boys' 0 40
62111200 -- Women's or girls' 0 40
62112000 - Ski suits 0 40
62113 - Other garments, men's or boys':
62113200 -- Of cotton 0 40
62113300 -- Of man-made fibres 0 40
62113900 -- Of other textile materials 0 40
62114 - Other garments, women's or girls':
Page 197 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
62114100 -- Of wool or fine animal hair 0 40
62114200 -- Of cotton 0 40
62114300 -- Of man-made fibres 0 40
62114900 -- Of other textile materials 0 40
6212 Brassières, girdles, corsets, braces, 
suspenders, garters and similar articles and 
parts thereof, whether or not knitted or 
crocheted.
62121000 - Brassières 0 40
62122000 - Girdles and panty-girdles 0 40
62123000 - Corselettes 0 40
62129000 - Other 0 40
6213 Handkerchiefs.
62132000 - Of cotton 0 40
62139000 - Of other textile materials 0 40
6214 Shawls, scarves, mufflers, mantillas, veils 
and the like.
62141000 - Of silk or silk waste 0 40
62142000 - Of wool or fine animal hair 0 40
62143000 - Of synthetic fibres 0 40
62144000 - Of artificial fibres 0 40
62149000 - Of other textile materials 0 40
6215 Ties, bow ties and cravats.
62151000 - Of silk or silk waste 0 40
62152000 - Of man-made fibres 0 40
62159000 - Of other textile materials 0 40
6216 Gloves, mittens and mitts.
62160000 Gloves, mittens and mitts. 0 40
6217 Other made up clothing accessories; parts of 
garments or of clothing accessories, other 
than those of heading 62.12.
62171000 - Accessories 0 40
62179000 - Parts 0 40
63 Other made up textile articles; sets; worn 
clothing and worn textile articles; rags
Page 198 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
6301 Blankets and travelling rugs.
63011000 - Electric blankets 0 40
63012000 - Blankets (other than electric blankets) and 
travelling rugs, of wool or of fine animal hair0 40
63013000 - Blankets (other than electric blankets) and 
travelling rugs, of cotton0 40
63014000 - Blankets (other than electric blankets) and 
travelling rugs, of synthetic fibres0 40
63019000 - Other blankets and travelling rugs 0 40
6302 Bed linen, table linen, toilet linen and kitchen 
linen.
63021000 - Bed linen, knitted or crocheted 0 40
63022 - Other bed linen, printed:
63022100 -- Of cotton 0 40
63022200 -- Of man-made fibres 0 40
63022900 -- Of other textile materials 0 40
63023 - Other bed linen:
63023100 -- Of cotton 0 40
63023200 -- Of man-made fibres 0 40
63023900 -- Of other textile materials 0 40
63024000 - Table linen, knitted or crocheted 0 40
63025 - Other table linen:
63025100 -- Of cotton 0 40
63025300 -- Of man-made fibres 0 40
63025900 -- Of other textile materials 0 40
63026000 - Toilet linen and kitchen linen, of terry 
towelling or similar terry fabrics, of cotton0 40
63029 - Other:
63029100 -- Of cotton 0 40
63029300 -- Of man-made fibres 0 40
63029900 -- Of other textile materials 0 40
6303 Curtains (including drapes) and interior 
blinds; curtain or bed valances.
63031 - Knitted or crocheted:
63031200 -- Of synthetic fibres 0 40
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 rateBound rate at 
date of 
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63031900 -- Of other textile materials 0 40
63039 - Other:
63039100 -- Of cotton 0 40
63039200 -- Of synthetic fibres 0 40
63039900 -- Of other textile materials 0 40
6304 Other furnishing articles, excluding those of 
heading 94.04.
63041 - Bedspreads:
63041100 -- Knitted or crocheted 0 40
63041900 -- Other 0 40
63049 - Other:
63049100 -- Knitted or crocheted 0 40
63049200 -- Not knitted or crocheted, of cotton 0 40
63049300 -- Not knitted or crocheted, of synthetic fibres 0 40
63049900 -- Not knitted or crocheted, of other textile 
materials0 40
6305 Sacks and bags, of a kind used for the 
packing of goods.
63051000 - Of jute or of other textile bast fibres of 
heading 53.030 40
63052000 - Of cotton 0 40
63053 - Of man-made textile materials:
63053200 -- Flexible intermediate bulk containers 0 40
63053300 -- Other, of polyethylene or polypropylene 
strip or the like0 40
63053900 -- Other 0 40
63059000 - Of other textile materials 0 40
6306 Tarpaulins, awnings and sunblinds; tents; 
sails for boats, sailboards or landcraft; 
camping goods.
63061 - Tarpaulins, awnings and sunblinds:
63061200 -- Of synthetic fibres 0 40
63061900 -- Of other textile materials 0 40
63062 - Tents:
63062200 -- Of synthetic fibres 0 40
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
63062900 -- Of other textile materials 0 40
63063000 - Sails 0 40
63064000 - Pneumatic mattresses 0 40
63069 - Other:
63069100 -- Of cotton 0 40
63069900 -- Of other textile materials 0 40
6307 Other made up articles, including dress 
patterns.
63071000 - Floor-cloths, dish-cloths, dusters and 
similar cleaning cloths0 40
63072000 - Life-jackets and life-belts 0 40
63079000 - Other 0 40
6308 Sets consisting of woven fabric and yarn, 
whether or not with accessories, for making 
up into rugs, tapestries, embroidered table 
cloths or serviettes, or similar textile articles, 
put up in packings for retail sale.
63080000 Sets consisting of woven fabric and yarn, 
whether or not with accessories, for making 
up into rugs, tapestries, embroidered table 
cloths or serviettes, or similar textile articles, 
put up in packings for retail sale.0 40
6309 Worn clothing and other worn articles.
63090000 Worn clothing and other worn articles. NZ 0 40
6310 Used or new rags, scrap twine, cordage, 
rope and cables and worn out articles of 
twine, cordage, rope or cables, of textile 
materials.
63101000 - Sorted 0 40
63109000 - Other 0 40
64 Footwear, gaiters and the like; parts of such 
articles
6401 Waterproof footwear with outer soles and 
uppers of rubber or of plastics, the uppers of 
which are neither fixed to the sole nor 
assembled by stitching, riveting, nailing, 
screwing, plugging or similar processes.
64011000 - Footwear incorporating a protective metal 
toe-cap0 40
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Bound 
 rateBound rate at 
date of 
accession
64019 - Other footwear:
64019200 -- Covering the ankle but not covering the 
knee0 40
64019900 -- Other 0 40
6402 Other footwear with outer soles and uppers 
of rubber or plastics.
64021 - Sports footwear:
64021200 -- Ski-boots, cross-country ski footwear and 
snowboard boots0 40
64021900 -- Other 0 40
64022000 - Footwear with upper straps or thongs 
assembled to the sole by means of plugs0 40
64029 - Other footwear:
64029100 -- Covering the ankle 0 40
64029900 -- Other 0 40
6403 Footwear with outer soles of rubber, plastics, 
leather or composition leather and uppers of 
leather.
64031 - Sports footwear:
64031200 -- Ski-boots, cross-country ski footwear and 
snowboard bootsNZ 0 40
64031900 -- Other NZ 0 40
64032000 - Footwear with outer soles of leather, and 
uppers which consist of leather straps across 
the instep and around the big toeNZ 0 40
64034000 - Other footwear, incorporating a protective 
metal toe-capNZ 0 40
64035 - Other footwear with outer soles of leather:
64035100 -- Covering the ankle NZ 0 40
64035900 -- Other NZ 0 15
64039 - Other footwear:
64039100 -- Covering the ankle NZ 0 40
64039900 -- Other NZ 0 40
6404 Footwear with outer soles of rubber, plastics, 
leather or composition leather and uppers of 
textile materials.
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
64041 - Footwear with outer soles of rubber or 
plastics:
64041100 -- Sports footwear; tennis shoes, basketball 
shoes, gym shoes, training shoes and the 0 40
64041900 -- Other 0 40
64042000 - Footwear with outer soles of leather or 
composition leather0 40
6405 Other footwear.
64051000 - With uppers of leather or composition 
leather0 40
64052000 - With uppers of textile materials 0 40
64059000 - Other 0 40
6406 Parts of footwear (including uppers whether 
or not attached to soles other than outer 
soles); removable in-soles, heel cushions 
and similar articles; gaiters, leggings and 
similar articles, and parts thereof.
64061000 - Uppers and parts thereof, other than 
stiffeners0 40
64062000 - Outer soles and heels, of rubber or plastics 0 40
64069 - Other:
64069100 -- Of wood 0 40
64069900 -- Of other materials 0 40
65 Headgear and parts thereof
6501 Hat-forms, hat bodies and hoods of felt, 
neither blocked to shape nor with made 
brims; plateaux and manchons (including slit 
manchons), of felt.
65010000 Hat-forms, hat bodies and hoods of felt, 
neither blocked to shape nor with made 
brims; plateaux and manchons (including slit 
manchons), of felt.0 40
6502 Hat-shapes, plaited or made by assembling 
strips of any material, neither blocked to 
shape, nor with made brims, nor lined, nor 
trimmed.
65020000 Hat-shapes, plaited or made by assembling 
strips of any material, neither blocked to 
shape, nor with made brims, nor lined, nor 
trimmed.0 40
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 rateBound rate at 
date of 
accession
6504 Hats and other headgear, plaited or made by 
assembling strips of any material, whether or 
not lined or trimmed.
65040000 Hats and other headgear, plaited or made by 
assembling strips of any material, whether or 
not lined or trimmed.0 40
6505 Hats and other headgear, knitted or 
crocheted, or made up from lace, felt or 
other textile fabric, in the piece (but not in 
strips), whether or not lined or trimmed; hair-
nets of any material, whether or not lined or 
trimmed.
65051000 - Hair-nets 0 40
65059000 - Other 0 40
6506 Other headgear, whether or not lined or 
trimmed.
65061000 - Safety headgear 0 40
65069 - Other:
65069100 -- Of rubber or of plastics 0 40
65069900 -- Of other materials 0 40
6507 Head-bands, linings, covers, hat 
foundations, hat frames, peaks and 
chinstraps, for headgear.
65070000 Head-bands, linings, covers, hat 
foundations, hat frames, peaks and 
chinstraps, for headgear.0 40
66 Umbrellas, sun umbrellas, walking- sticks, 
seat- sticks, whips, riding- crops and parts 
thereof
6601 Umbrellas and sun umbrellas (including 
walking-stick umbrellas, garden umbrellas 
and similar umbrellas).
66011000 - Garden or similar umbrellas 0 40
66019 - Other:
66019100 -- Having a telescopic shaft 0 40
66019900 -- Other 0 40
6602 Walking-sticks, seat-sticks, whips, riding-
crops and the like.
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
66020000 Walking-sticks, seat-sticks, whips, riding-
crops and the like.0 40
6603 Parts, trimmings and accessories of articles 
of heading 66.01 or 66.02.
66032000 - Umbrella frames, including frames 
mounted on shafts (sticks)0 40
66039000 - Other 0 40
67 Prepared feathers and down and articles 
made of feathers or of down; artificial 
flowers; articles of human hair
6701 Skins and other parts of birds with their 
feathers or down, feathers, parts of feathers, 
down and articles thereof (other than goods 
of heading 05.05 and worked quills and 
scapes).
67010000 Skins and other parts of birds with their 
feathers or down, feathers, parts of feathers, 
down and articles thereof (other than goods 
of heading 05.05 and worked quills and 
scapes).0 40
6702 Artificial flowers, foliage and fruit and parts 
thereof; articles made of artificial flowers, 
foliage or fruit.
67021000 - Of plastics 0 40
67029000 - Of other materials 0 40
6703 Human hair, dressed, thinned, bleached or 
otherwise worked; wool or other animal hair 
or other textile materials, prepared for use in 
making wigs or the like.
67030000 Human hair, dressed, thinned, bleached or 
otherwise worked; wool or other animal hair 
or other textile materials, prepared for use in 
making wigs or the like.0 40
6704 Wigs, false beards, eyebrows and 
eyelashes, switches and the like, of human 
or animal hair or of textile materials; articles 
of human hair not elsewhere specified or 
included.
67041 - Of synthetic textile materials:
67041100 -- Complete wigs 0 40
67041900 -- Other 0 40
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
67042000 - Of human hair 0 40
67049000 - Of other materials 0 40
68 Articles of stone, plaster, cement, asbestos, 
mica or similar materials
6801 Setts, curbstones and flagstones, of natural 
stone (except slate).
68010000 Setts, curbstones and flagstones, of natural 
stone (except slate).0 40
6802 Worked monumental or building stone 
(except slate) and articles thereof, other than 
goods of heading 68.01; mosaic cubes and 
the like, of natural stone (including slate), 
whether or not on a backing; artificially 
coloured granules, chippings and powder, of 
natural stone (including slate).
68021000 - Tiles, cubes and similar articles, whether or 
not rectangular (including square), the 
largest surface area of which is capable of 
being enclosed in a square the side of which 
is less than 7 cm; artificially coloured 
granules, chippings and powder0 40
68022 - Other monumental or building stone and 
articles thereof,  simply  cut or sawn, with a 
flat or even surface:
68022100 -- Marble, travertine and alabaster 0 40
68022300 -- Granite 0 40
68022900 -- Other stone 0 40
68029 - Other:
68029100 -- Marble, travertine and alabaster 0 40
68029200 -- Other calcareous stone 0 40
68029300 -- Granite 0 40
68029900 -- Other stone 0 40
6803 Worked slate and articles of slate or of 
agglomerated slate.
68030000 Worked slate and articles of slate or of 
agglomerated slate.0 40
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
6804 Millstones, grindstones, grinding wheels and 
the like, without frameworks, for grinding, 
sharpening, polishing, trueing or cutting, 
hand sharpening or polishing stones, and 
parts thereof, of natural stone, of 
agglomerated natural or artificial abrasives, 
or of ceramics, with or without parts of other 
materials.
68041000 - Millstones and grindstones for milling, 
grinding or pulping0 40
68042 - Other millstones, grindstones, grinding 
wheels and the like:
68042100 -- Of agglomerated synthetic or natural 
diamond0 40
68042200 -- Of other agglomerated abrasives or of 
ceramics0 40
68042300 -- Of natural stone 0 40
68043000 - Hand sharpening or polishing stones 0 40
6805 Natural or artificial abrasive powder or grain, 
on a base of textile material, of paper, of 
paperboard or of other materials, whether or 
not cut to shape or sewn or otherwise made 
up.
68051000 - On a base of woven textile fabric only 0 40
68052000 - On a base of paper or paperboard only 0 40
68053000 - On a base of other materials 0 40
6806 Slag wool, rock wool and similar mineral 
wools; exfoliated vermiculite, expanded 
clays, foamed slag and similar expanded 
mineral materials; mixtures and articles of 
heat-insulating, sound-insulating or sound-
absorbing mineral materials, other than 
those of heading 68.11 or 68.12 or of 
Chapter 69.
68061000 - Slag wool, rock wool and similar mineral 
wools (including intermixtures thereof), in 
bulk, sheets or rolls0 40
68062000 - Exfoliated vermiculite, expanded clays, 
foamed slag and  similar expanded mineral 
materials (including intermixtures thereof)0 40
68069000 - Other 0 40
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
6807 Articles of asphalt or of similar material (for 
example, petroleum bitumen or coal tar 
pitch).
68071000 - In rolls 0 40
68079000 - Other 0 40
6808 Panels, boards, tiles, blocks and similar 
articles of vegetable fibre, of straw or of 
shavings, chips, particles, sawdust or other 
waste, of wood, agglomerated with cement, 
plaster or other mineral binders.
68080000 Panels, boards, tiles, blocks and similar 
articles of vegetable fibre, of straw or of 
shavings, chips, particles, sawdust or other 
waste, of wood, agglomerated with cement, 
plaster or other mineral binders.0 40
6809 Articles of plaster or of compositions based 
on plaster.
68091 - Boards, sheets, panels, tiles and similar 
articles, not ornamented:
68091100 -- Faced or reinforced with paper or 
paperboard only0 40
68091900 -- Other 0 40
68099000 - Other articles 0 40
6810 Articles of cement, of concrete or of artificial 
stone, whether or not reinforced.
68101 - Tiles, flagstones, bricks and similar articles:
68101100 -- Building blocks and bricks 0 40
68101900 -- Other 0 40
68109 - Other articles:
68109100 -- Prefabricated structural components for 
building or civil engineering0 40
68109900 -- Other 0 40
6811 Articles of asbestos-cement, of cellulose 
fibre-cement or the like.
68114000 - Containing asbestos NZ 0 40
68118 - Not containing asbestos:
68118100 -- Corrugated sheets NZ 0 40
68118200 -- Other sheets, panels, tiles and similar 
articlesNZ 0 40
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
68118300 -- Tubes, pipes and tube or pipe fittings NZ 0 40
68118900 -- Other articles NZ 0 40
6812 Fabricated asbestos fibres; mixtures with a 
basis of asbestos or with a basis of asbestos 
and magnesium carbonate; articles of such 
mixtures or of asbestos (for example, thread, 
woven fabric, clothing, headgear, footwear, 
gaskets), whether or not reinforced, other 
than goods of heading 68.11 or 68.13.
68128000 - Of crocidolite 0 40
68129 - Other:
68129100 -- Clothing, clothing accessories, footwear 
and headgear0 40
68129200 -- Paper, millboard and felt 0 40
68129300 -- Compressed asbestos fibre jointing, in 
sheets or rolls0 40
68129900 -- Other 0 40
6813 Friction material and articles thereof (for 
example, sheets, rolls, strips, segments, 
discs, washers, pads), not mounted, for 
brakes, for clutches or the like, with a basis 
of asbestos, of other mineral substances or 
of cellulose, whether or not combined with 
textile or other materials.
68132000 - Containing asbestos 0 40
68138 - Not containing asbestos:
68138100 -- Brake linings and pads 0 40
68138900 -- Other 0 40
6814 Worked mica and articles of mica, including 
agglomerated or reconstituted mica, whether 
or not on a support of paper, paperboard or 
other materials.
68141000 - Plates, sheets and strips of agglomerated 
or reconstituted mica, whether or not on a 
support0 40
68149000 - Other 0 40
6815 Articles of stone or of other mineral 
substances (including carbon fibres, articles 
of carbon fibres and articles of peat), not 
elsewhere specified or included.
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
68151000 - Non-electrical articles of graphite or other 
carbon0 40
68152000 - Articles of peat 0 40
68159 - Other articles:
68159100 -- Containing magnesite, dolomite or 
chromite0 40
68159900 -- Other 0 40
69 Ceramic products
6901 Bricks, blocks, tiles and other ceramic goods 
of siliceous fossil meals (for example, 
kieselguhr, tripolite or diatomite) or of similar 
siliceous earths.
69010000 Bricks, blocks, tiles and other ceramic goods 
of siliceous fossil meals (for example, 
kieselguhr, tripolite or diatomite) or of similar 
siliceous earths.0 40
6902 Refractory bricks, blocks, tiles and similar 
refractory ceramic constructional goods, 
other than those of siliceous fossil meals or 
similar siliceous earths.
69021000 - Containing by weight, singly or together, 
more than 50% of the elements Mg, Ca or 
Cr, expressed as MgO, CaO or Cr2O30 40
69022000 - Containing by weight more than 50% of 
alumina (Al2O3), of silica (SiO2) or of a 
mixture or compound of these products0 40
69029000 - Other 0 40
6903 Other refractory ceramic goods (for example, 
retorts, crucibles, muffles, nozzles, plugs, 
supports, cupels, tubes, pipes, sheaths and 
rods), other than those of siliceous fossil 
meals or of similar siliceous earths.
69031000 - Containing by weight more than 50% of 
graphite or other carbon or of a mixture of 
these products0 40
69032000 - Containing by weight more than 50% of 
alumina (Al2O3) or of a mixture or 
compound of alumina and of silica (SiO2)0 40
69039000 - Other 0 40
6904 Ceramic building bricks, flooring blocks, 
support or filler tiles and the like.
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established INRConcession first 
incorporated in a 
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 rateBound rate at 
date of 
accession
69041000 - Building bricks 0 40
69049000 - Other 0 40
6905 Roofing tiles, chimney-pots, cowls, chimney 
liners, architectural ornaments and other 
ceramic constructional goods.
69051000 - Roofing tiles 0 40
69059000 - Other 0 40
6906 Ceramic pipes, conduits, guttering and pipe 
fittings.
69060000 Ceramic pipes, conduits, guttering and pipe 
fittings.0 40
6907 Unglazed ceramic flags and paving, hearth 
or wall tiles; unglazed ceramic mosaic cubes 
and the like, whether or not on a backing.
69071000 - Tiles, cubes and similar articles, whether or 
not rectangular, the largest surface area of 
which is capable of being enclosed in a 
square the side of which is less than 7 cm0 40
69079000 - Other 0 40
6908 Glazed ceramic flags and paving, hearth or 
wall tiles; glazed ceramic mosaic cubes and 
the like, whether or not on a backing.
69081000 - Tiles, cubes and similar articles, whether or 
not rectangular, the largest surface area of 
which is capable of being enclosed in a 
square the side of which is less than 7 cm0 40
69089000 - Other 0 40
6909 Ceramic wares for laboratory, chemical or 
other technical uses; ceramic troughs, tubs 
and similar receptacles of a kind used in 
agriculture; ceramic pots, jars and similar 
articles of a kind used for the conveyance or 
packing of goods.
69091 - Ceramic wares for laboratory, chemical or 
other technical uses:
69091100 -- Of porcelain or china 0 40
69091200 -- Articles having a hardness equivalent to 9 
or more on the Mohs scale0 40
69091900 -- Other 0 40
69099000 - Other 0 40
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 rateBound rate at 
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accession
6910 Ceramic sinks, wash basins, wash basin 
pedestals, baths, bidets, water closet pans, 
flushing cisterns, urinals and similar sanitary 
fixtures.
69101000 - Of porcelain or china 0 40
69109000 - Other 0 40
6911 Tableware, kitchenware, other household 
articles and toilet articles, of porcelain or 
china.
69111000 - Tableware and kitchenware 0 40
69119000 - Other 0 40
6912 Ceramic tableware, kitchenware, other 
household articles and toilet articles, other 
than of porcelain or china.
69120000 Ceramic tableware, kitchenware, other 
household articles and toilet articles, other 
than of porcelain or china.0 40
6913 Statuettes and other ornamental ceramic 
articles.
69131000 - Of porcelain or china 0 40
69139000 - Other 0 40
6914 Other ceramic articles.
69141000 - Of porcelain or china 0 40
69149000 - Other 0 40
70 Glass and glassware
7001 Cullet and other waste and scrap of glass; 
glass in the mass.
70010000 Cullet and other waste and scrap of glass; 
glass in the mass.0 40
7002 Glass in balls (other than microspheres of 
heading 70.18), rods or tubes, unworked.
70021000 - Balls 0 40
70022000 - Rods 0 40
70023 - Tubes:
70023100 -- Of fused quartz or other fused silica 0 40
70023200 -- Of other glass having a linear coefficient of 
expansion not exceeding 5 x 10-6 per Kelvin 
within a temperature range of 0 °C to 300 °C0 40
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 rateBound rate at 
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accession
70023900 -- Other 0 40
7003 Cast glass and rolled glass, in sheets or 
profiles, whether or not having an absorbent, 
reflecting or non-reflecting layer, but not 
otherwise worked.
70031 - Non-wired sheets:
70031200 -- Coloured throughout the mass (body 
tinted), opacified, flashed or having an 
absorbent, reflecting or non-reflecting layer0 40
70031900 -- Other 0 40
70032000 - Wired sheets 0 40
70033000 - Profiles 0 40
7004 Drawn glass and blown glass, in sheets, 
whether or not having an absorbent, 
reflecting or non-reflecting layer, but not 
otherwise worked.
70042000 - Glass, coloured throughout the mass (body 
tinted), opacified, flashed or having an 
absorbent, reflecting or non-reflecting layer0 40
70049000 - Other glass 0 40
7005 Float glass and surface ground or polished 
glass, in sheets, whether or not having an 
absorbent, reflecting or non-reflecting layer, 
but not otherwise worked.
70051000 - Non-wired glass, having an absorbent, 
reflecting or non-reflecting layer0 40
70052 - Other non-wired glass:
70052100 -- Coloured throughout the mass (body 
tinted), opacified, flashed or merely surface 
ground0 40
70052900 -- Other 0 40
70053000 - Wired glass 0 40
7006 Glass of heading 70.03, 70.04 or 70.05, 
bent, edge-worked, engraved, drilled, 
enamelled or otherwise worked, but not 
framed or fitted with other materials.
70060000 Glass of heading 70.03, 70.04 or 70.05, 
bent, edge-worked, engraved, drilled, 
enamelled or otherwise worked, but not 
framed or fitted with other materials.0 40
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 rateBound rate at 
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accession
7007 Safety glass, consisting of toughened 
(tempered) or laminated glass.
70071 - Toughened (tempered) safety glass:
70071100 -- Of size and shape suitable for 
incorporation in vehicles, aircraft, spacecraft 
or vessels0 40
70071900 -- Other 0 40
70072 - Laminated safety glass:
70072100 -- Of size and shape suitable for 
incorporation in vehicles, aircraft, spacecraft 
or vessels0 40
70072900 -- Other 0 40
7008 Multiple-walled insulating units of glass.
70080000 Multiple-walled insulating units of glass. 0 40
7009 Glass mirrors, whether or not framed, 
including rear-view mirrors.
70091000 - Rear-view mirrors for vehicles 0 40
70099 - Other:
70099100 -- Unframed 0 40
70099200 -- Framed 0 40
7010 Carboys, bottles, flasks, jars, pots, phials, 
ampoules and other containers, of glass, of 
a kind used for the conveyance or packing of 
goods; preserving jars of glass; stoppers, 
lids and other closures, of glass.
70101000 - Ampoules 0 40
70102000 - Stoppers, lids and other closures 0 40
70109000 - Other 0 40
7011 Glass envelopes (including bulbs and tubes), 
open, and glass parts thereof, without 
fittings, for electric lamps, cathode-ray tubes 
or the like.
70111000 - For electric lighting 0 40
70112000 - For cathode-ray tubes 0 40
70119000 - Other 0 40
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incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
7013 Glassware of a kind used for table, kitchen, 
toilet, office, indoor decoration or similar 
purposes (other than that of heading 70.10 
or 70.18).
70131000 - Of glass-ceramics 0 40
70132 - Stemware drinking glasses, other than of 
glass-ceramics:
70132200 -- Of lead crystal 0 40
70132800 -- Other 0 40
70133 - Other drinking glasses, other than of glass 
ceramics:
70133300 -- Of lead crystal 0 40
70133700 -- Other 0 40
70134 - Glassware of a kind used for table (other 
than drinking glasses) or kitchen purposes, 
other than of glass-ceramics:
70134100 -- Of lead crystal 0 40
70134200 -- Of glass having a linear coefficient of 
expansion not exceeding 5 x 10-6 per Kelvin 
within a temperature range of 0 °C to 300 °C0 40
70134900 -- Other 0 40
70139 - Other glassware:
70139100 -- Of lead crystal 0 40
70139900 -- Other 0 40
7014 Signalling glassware and optical elements of 
glass (other than those of heading 70.15), 
not optically worked.
70140000 Signalling glassware and optical elements of 
glass (other than those of heading 70.15), 
not optically worked.0 40
7015 Clock or watch glasses and similar glasses, 
glasses for non-corrective or corrective 
spectacles, curved, bent, hollowed or the 
like, not optically worked; hollow glass 
spheres and their segments, for the 
manufacture of such glasses.
70151000 - Glasses for corrective spectacles 0 40
70159000 - Other 0 40
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
7016 Paving blocks, slabs, bricks, squares, tiles 
and other articles of pressed or moulded 
glass, whether or not wired, of a kind used 
for building or construction purposes; glass 
cubes and other glass smallwares, whether 
or not on a backing, for mosaics or similar 
decorative purposes; leaded lights and the 
like; multicellular or foam glass in blocks, 
panels, plates, shells or similar forms.
70161000 - Glass cubes and other glass smallwares, 
whether or not on a backing, for mosaics or 
similar decorative purposes0 40
70169000 - Other 0 40
7017 Laboratory, hygienic or pharmaceutical 
glassware, whether or not graduated or 
calibrated.
70171000 - Of fused quartz or other fused silica 0 40
70172000 - Of other glass having a linear coefficient of 
expansion not exceeding 5 x 10-6 per Kelvin 
within a temperature range of 0 °C to 300 °C0 40
70179000 - Other 0 40
7018 Glass beads, imitation pearls, imitation 
precious or semi-precious stones and similar 
glass smallwares, and articles thereof other 
than imitation jewellery; glass eyes other 
than prosthetic articles; statuettes and other 
ornaments of lamp-worked glass, other than 
imitation jewellery; glass microspheres not 
exceeding 1 mm in diameter.
70181000 - Glass beads, imitation pearls, imitation 
precious or semi-precious stones and similar 
glass smallwares0 40
70182000 - Glass microspheres not exceeding 1 mm in 
diameter0 40
70189000 - Other 0 40
7019 Glass fibres (including glass wool) and 
articles thereof (for example, yarn, woven 
fabrics).
70191 - Slivers, rovings, yarn and chopped strands:
70191100 -- Chopped strands, of a length of not more 
than 50 mm0 40
Page 216 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
70191200 -- Rovings 0 40
70191900 -- Other 0 40
70193 - Thin sheets (voiles), webs, mats, 
mattresses, boards and similar nonwoven 
products:
70193100 -- Mats 0 40
70193200 -- Thin sheets (voiles) 0 40
70193900 -- Other 0 40
70194000 - Woven fabrics of rovings 0 40
70195 - Other woven fabrics:
70195100 -- Of a width not exceeding 30 cm 0 40
70195200 -- Of a width exceeding 30 cm, plain weave, 
weighing less than 250 g/m², of filaments 
measuring per single yarn not more than 136 
tex0 40
70195900 -- Other 0 40
70199000 - Other 0 40
7020 Other articles of glass.
70200000 Other articles of glass. 0 40
71 Natural or cultured pearls, precious or semi- 
precious stones, precious metals, metals 
clad with precious metal, and articles 
thereof; imitation jewellery; coin
7101 Pearls, natural or cultured, whether or not 
worked or graded but not strung, mounted or 
set; pearls, natural or cultured, temporarily 
strung for convenience of transport.
71011000 - Natural pearls 0 65
71012 - Cultured pearls:
71012100 -- Unworked 0 65
71012200 -- Worked 0 65
7102 Diamonds, whether or not worked, but not 
mounted or set.
71021000 - Unsorted 0 65
71022 - Industrial:
71022100 -- Unworked or simply sawn, cleaved or 
bruted0 65
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concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
71022900 -- Other 0 65
71023 - Non-industrial:
71023100 -- Unworked or simply sawn, cleaved or 
bruted0 65
71023900 -- Other 0 65
7103 Precious stones (other than diamonds) and 
semi-precious stones, whether or not worked 
or graded but not strung, mounted or set; 
ungraded precious stones (other than 
diamonds) and semi-precious stones, 
temporarily strung for convenience of 
transport.
71031000 - Unworked or simply sawn or roughly 0 65
71039 - Otherwise worked:
71039100 -- Rubies, sapphires and emeralds 0 65
71039900 -- Other 0 65
7104 Synthetic or reconstructed precious or semi-
precious stones, whether or not worked or 
graded but not strung, mounted or set; 
ungraded synthetic or reconstructed 
precious or semi-precious stones, 
temporarily strung for convenience of 
transport.
71041000 - Piezo-electric quartz 0 65
71042000 - Other, unworked or simply sawn or roughly 
shaped0 65
71049000 - Other 0 65
7105 Dust and powder of natural or synthetic 
precious or semi-precious stones.
71051000 - Of diamonds 0 65
71059000 - Other 0 65
7106 Silver (including silver plated with gold or 
platinum), unwrought or in semi-
manufactured forms, or in powder form.
71061000 - Powder 0 65
71069 - Other:
71069100 -- Unwrought 0 65
71069200 -- Semi-manufactured 0 65
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concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
7107 Base metals clad with silver, not further 
worked than semi-manufactured.
71070000 Base metals clad with silver, not further 
worked than semi-manufactured.0 65
7108 Gold (including gold plated with platinum) 
unwrought or in semi-manufactured forms, or 
in powder form.
71081 - Non-monetary:
71081100 -- Powder 0 65
71081200 -- Other unwrought forms 0 65
71081300 -- Other semi-manufactured forms 0 65
71082000 - Monetary 0 65
7109 Base metals or silver, clad with gold, not 
further worked than semi-manufactured.
71090000 Base metals or silver, clad with gold, not 
further worked than semi-manufactured.0 65
7110 Platinum, unwrought or in semi-
manufactured forms, or in powder form.
71101 - Platinum:
71101100 -- Unwrought or in powder form 0 65
71101900 -- Other 0 65
71102 - Palladium:
71102100 -- Unwrought or in powder form 0 65
71102900 -- Other 0 65
71103 - Rhodium:
71103100 -- Unwrought or in powder form 0 65
71103900 -- Other 0 65
71104 - Iridium, osmium and ruthenium:
71104100 -- Unwrought or in powder form 0 65
71104900 -- Other 0 65
7111 Base metals, silver or gold, clad with 
platinum, not further worked than semi-
manufactured.
71110000 Base metals, silver or gold, clad with 
platinum, not further worked than semi-
manufactured.0 65
Page 219 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
7112 Waste and scrap of precious metal or of 
metal clad with precious metal; other waste 
and scrap containing precious metal or 
precious metal compounds, of a kind used 
principally for the recovery of precious metal.
71123000 - Ash containing precious metal or precious 
metal compounds0 65
71129 - Other:
71129100 -- Of gold, including metal clad with gold but 
excluding sweepings containing other 
precious metals0 65
71129200 -- Of platinum, including metal clad with 
platinum but excluding sweepings containing 
other precious metals0 65
71129900 -- Other 0 65
7113 Articles of jewellery and parts thereof, of 
precious metal or of metal clad with precious 
metal.
71131 - Of precious metal whether or not plated or 
clad with precious metal:
71131100 -- Of silver, whether or not plated or clad with 
other precious metal0 65
71131900 -- Of other precious metal, whether or not 
plated or clad with precious metalAU 0 65
71132000 - Of base metal clad with precious metal 0 65
7114 Articles of goldsmiths' or silversmiths' wares 
and parts thereof, of precious metal or of 
metal clad with precious metal.
71141 - Of precious metal whether or not plated or 
clad with precious metal:
71141100 -- Of silver, whether or not plated or clad with 
other precious metal0 65
71141900 -- Of other precious metal, whether or not 
plated or clad with precious metal0 65
71142000 - Of base metal clad with precious metal 0 65
7115 Other articles of precious metal or of metal 
clad with precious metal.
71151000 - Catalysts in the form of wire cloth or grill, of 
platinum0 65
71159000 - Other 0 65
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concession 
established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
7116 Articles of natural or cultured pearls, 
precious or semi-precious stones (natural, 
synthetic or reconstructed).
71161000 - Of natural or cultured pearls 0 65
71162000 - Of precious or semi-precious stones 
(natural, synthetic or reconstructed)0 65
7117 Imitation jewellery.
71171 - Of base metal, whether or not plated with 
precious metal:
71171100 -- Cuff-links and studs 0 65
71171900 -- Other 0 65
71179000 - Other 0 65
7118 Coin.
71181000 - Coin (other than gold coin), not being legal 
tender0 40
71189000 - Other 0 40
72 Iron and steel
7201 Pig iron and spiegeleisen in pigs, blocks or 
other primary forms.
72011000 - Non-alloy pig iron containing by weight 
0.5% or less of phosphorus0 40
72012000 - Non-alloy pig iron containing by weight 
more than 0.5% of phosphorus0 40
72015000 - Alloy pig iron; spiegeleisen 0 40
7202 Ferro-alloys.
72021 - Ferro-manganese:
72021100 -- Containing by weight more than 2% of 
carbon0 40
72021900 -- Other 0 40
72022 - Ferro-silicon:
72022100 -- Containing by weight more than 55% of 
silicon0 40
72022900 -- Other 0 40
72023000 - Ferro-silico-manganese 0 40
72024 - Ferro-chromium:
72024100 -- Containing by weight more than 4% of 
carbon0 40
Page 221 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
72024900 -- Other 0 40
72025000 - Ferro-silico-chromium 0 40
72026000 - Ferro-nickel 0 40
72027000 - Ferro-molybdenum 0 40
72028000 - Ferro-tungsten and ferro-silico-tungsten 0 40
72029 - Other:
72029100 -- Ferro-titanium and ferro-silico-titanium 0 40
72029200 -- Ferro-vanadium 0 40
72029300 -- Ferro-niobium 0 40
72029900 -- Other 0 40
7203 Ferrous products obtained by direct 
reduction of iron ore and other spongy 
ferrous products, in lumps, pellets or similar 
forms; iron having a minimum purity by 
weight of 99.94%, in lumps, pellets or similar 
forms.
72031000 - Ferrous products obtained by direct 
reduction of iron ore0 40
72039000 - Other 0 40
7204 Ferrous waste and scrap; remelting scrap 
ingots of iron or steel.
72041000 - Waste and scrap of cast iron 0 40
72042 - Waste and scrap of alloy steel:
72042100 -- Of stainless steel 0 40
72042900 -- Other 0 40
72043000 - Waste and scrap of tinned iron or steel 0 40
72044 - Other waste and scrap:
72044100 -- Turnings, shavings, chips, milling waste, 
sawdust, filings, trimmings and stampings, 
whether or not in bundles0 40
72044900 -- Other 0 40
72045000 - Remelting scrap ingots 0 40
7205 Granules and powders, of pig iron, 
spiegeleisen, iron or steel.
72051000 - Granules 0 40
72052 - Powders:
Page 222 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
72052100 -- Of alloy steel 0 40
72052900 -- Other 0 40
7206 Iron and non-alloy steel in ingots or other 
primary forms (excluding iron of heading 
72.03).
72061000 - Ingots 0 40
72069000 - Other 0 40
7207 Semi-finished products of iron or non-alloy 
steel.
72071 - Containing by weight less than 0.25% of 
carbon:
72071100 -- Of rectangular (including square) cross-
section, the width measuring less than twice 
the thickness0 40
72071200 -- Other, of rectangular (other than square) 
cross-section0 40
72071900 -- Other 0 40
72072000 - Containing by weight 0.25% or more of 
carbon0 40
7208 Flat-rolled products of iron or non-alloy steel, 
of a width of 600 mm or more, hot-rolled, not 
clad, plated or coated.
72081000 - In coils, not further worked than hot-rolled, 
with patterns in reliefNZ 0 40
72082 - Other, in coils, not further worked than hot-
rolled, pickled:
72082500 -- Of a thickness of 4.75 mm or more NZ 0 40
72082600 -- Of a thickness of 3 mm or more but less 
than 4.75 mmNZ 0 40
72082700 -- Of a thickness of less than 3 mm NZ 0 40
72083 - Other, in coils, not further worked than hot-
rolled:
72083600 -- Of a thickness exceeding 10 mm NZ 0 40
72083700 -- Of a thickness of 4.75 mm or more but not 
exceeding 10 mmNZ 0 40
72083800 -- Of a thickness of 3 mm or more but less 
than 4.75 mmNZ 0 40
72083900 -- Of a thickness of less than 3 mm NZ 0 40
Page 223 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
72084000 - Not in coils, not further worked than hot-
rolled, with patterns in reliefNZ 0 40
72085 - Other, not in coils, not further worked than 
hot-rolled :
72085100 -- Of a thickness exceeding 10 mm NZ 0 40
72085200 -- Of a thickness of 4.75 mm or more but not 
exceeding 10 mmNZ 0 40
72085300 -- Of a thickness of 3 mm or more but less 
than 4.75 mmNZ 0 40
72085400 -- Of a thickness of less than 3 mm NZ 0 40
72089000 - Other NZ 0 40
7209 Flat-rolled products of iron or non-alloy steel, 
of a width of 600 mm or more, cold-rolled 
(cold-reduced), not clad, plated or coated.
72091 - In coils, not further worked than cold-rolled 
(cold-reduced):
72091500 -- Of a thickness of 3 mm or more 0 40
72091600 -- Of a thickness exceeding 1 mm but less 
than 3 mm0 40
72091700 -- Of a thickness of 0.5 mm or more but not 
exceeding 1 mm0 40
72091800 -- Of a thickness of less than 0.5 mm 0 40
72092 - Not in coils, not further worked than cold-
rolled (cold-reduced):
72092500 -- Of a thickness of 3 mm or more 0 40
72092600 -- Of a thickness exceeding 1 mm but less 
than 3 mm0 40
72092700 -- Of a thickness of 0.5 mm or more but not 
exceeding 1 mm0 40
72092800 -- Of a thickness of less than 0.5 mm 0 40
72099000 - Other 0 40
7210 Flat-rolled products of iron or non-alloy steel, 
of a width of 600 mm or more, clad, plated or 
coated.
72101 - Plated or coated with tin:
72101100 -- Of a thickness of 0.5 mm or more JP,NZ 0 20
72101200 -- Of a thickness of less than 0.5 mm JP,NZ 0 20
Page 224 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
72102000 - Plated or coated with lead, including terne-
plateJP,NZ 0 20
72103000 - Electrolytically plated or coated with zinc JP,NZ 0 20
72104 - Otherwise plated or coated with zinc:
72104100 -- Corrugated JP,NZ 0 20
72104900 -- Other JP,NZ 0 20
72105000 - Plated or coated with chromium oxides or 
with chromium and chromium oxidesNZ 0 20
72106 - Plated or coated with aluminium:
72106100 -- Plated or coated with aluminium-zinc alloys NZ 0 20
72106900 -- Other NZ 0 20
72107000 - Painted, varnished or coated with plastics NZ,AU 0 20
72109000 - Other NZ,AU 0 20
7211 Flat-rolled products of iron or non-alloy steel, 
of a width of less than 600 mm, not clad, 
plated or coated.
72111 - Not further worked than hot-rolled:
72111300 -- Rolled on four faces or in a closed box 
pass, of a width exceeding 150 mm and a 
thickness of not less than 4 mm, not in coils 
and without patterns in relief0 40
72111400 -- Other, of a thickness of 4.75 mm or more 0 40
72111900 -- Other 0 40
72112 - Not further worked than cold-rolled (cold-
reduced):
72112300 -- Containing by weight less than 0.25% of 
carbon0 40
72112900 -- Other 0 40
72119000 - Other 0 40
7212 Flat-rolled products of iron or non-alloy steel, 
of a width of less than 600 mm, clad, plated 
or coated.
72121000 - Plated or coated with tin 0 40
72122000 - Electrolytically plated or coated with zinc 0 40
72123000 - Otherwise plated or coated with zinc 0 40
72124000 - Painted, varnished or coated with plastics 0 40
72125000 - Otherwise plated or coated 0 40
Page 225 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
72126000 - Clad 0 40
7213 Bars and rods, hot-rolled, in irregularly 
wound coils, of iron or non-alloy steel.
72131000 - Containing indentations, ribs, grooves or 
other deformations produced during the 
rolling process0 40
72132000 - Other, of free-cutting steel 0 40
72139 - Other:
72139100 -- Of circular cross-section measuring less 
than 14 mm in diameter0 40
72139900 -- Other 0 40
7214 Other bars and rods of iron or non-alloy 
steel, not further worked than forged, hot-
rolled, hot-drawn or hot-extruded, but 
including those twisted after rolling.
72141000 - Forged NZ 0 40
72142000 - Containing indentations, ribs, grooves or 
other deformations produced during the 
rolling process or twisted after rollingNZ 0 40
72143000 - Other, of free-cutting steel NZ 0 40
72149 - Other:
72149100 -- Of rectangular (other than square) cross-
sectionNZ 0 40
72149900 -- Other NZ 0 40
7215 Other bars and rods of iron or non-alloy steel.
72151000 - Of free-cutting steel, not further worked 
than cold-formed or cold-finished0 40
72155000 - Other, not further worked than cold-formed 
or cold-finished0 40
72159000 - Other 0 40
7216 Angles, shapes and sections of iron or non-
alloy steel.
72161000 - U, I or H sections, not further worked than 
hot-rolled, hot-drawn or extruded, of a height 
of less than 80 mm0 40
72162 - L or T sections, not further worked than hot-
rolled, hot-drawn or extruded, of a height of 
less than 80 mm:
72162100 -- L sections 0 40
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
72162200 -- T sections 0 40
72163 - U, I or H sections, not further worked than 
hot-rolled, hot-drawn or extruded of a height 
of 80 mm or more:
72163100 -- U sections 0 40
72163200 -- I sections 0 40
72163300 -- H sections 0 40
72164000 - L or T sections, not further worked than hot-
rolled, hot-drawn or extruded, of a height of 
80 mm or more0 40
72165000 - Other angles, shapes and sections, not 
further worked than hot-rolled, hot-drawn or 
extruded0 40
72166 - Angles, shapes and sections, not further 
worked than cold-formed or cold-finished:
72166100 -- Obtained from flat-rolled products 0 40
72166900 -- Other 0 40
72169 - Other:
72169100 -- Cold-formed or cold-finished from flat-
rolled products0 40
72169900 -- Other 0 40
7217 Wire of iron or non-alloy steel.
72171000 - Not plated or coated, whether or not 
polished0 40
72172000 - Plated or coated with zinc 0 40
72173000 - Plated or coated with other base metals 0 40
72179000 - Other 0 40
7218 Stainless steel in ingots or other primary 
forms; semi-finished products of stainless 
steel.
72181000 - Ingots and other primary forms 0 40
72189 - Other:
72189100 -- Of rectangular (other than square) cross-
section0 40
72189900 -- Other 0 40
7219 Flat-rolled products of stainless steel, of a 
width of 600 mm or more.
Page 227 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
72191 - Not further worked than hot-rolled, in coils:
72191100 -- Of a thickness exceeding 10 mm 0 40
72191200 -- Of a thickness of 4.75 mm or more but not 
exceeding 10 mm0 40
72191300 -- Of a thickness of 3 mm or more but less 
than 4.75 mm0 40
72191400 -- Of a thickness of less than 3 mm 0 40
72192 - Not further worked than hot-rolled, not in 
coils:
72192100 -- Of a thickness exceeding 10 mm 0 40
72192200 -- Of a thickness of 4.75 mm or more but not 
exceeding 10 mm0 40
72192300 -- Of a thickness of 3 mm or more but less 
than 4.75 mm0 40
72192400 -- Of a thickness of less than 3 mm 0 40
72193 - Not further worked than cold-rolled (cold-
reduced):
72193100 -- Of a thickness of 4.75 mm or more 0 40
72193200 -- Of a thickness of 3 mm or more but less 
than 4.75 mm0 40
72193300 -- Of a thickness exceeding 1 mm but less 
than 3 mm0 40
72193400 -- Of a thickness of 0.5 mm or more but not 
exceeding 1 mm0 40
72193500 -- Of a thickness of less than 0.5 mm 0 40
72199000 - Other 0 40
7220 Flat-rolled products of stainless steel, of a 
width of less than 600 mm.
72201 - Not further worked than hot-rolled:
72201100 -- Of a thickness of 4.75 mm or more 0 40
72201200 -- Of a thickness of less than 4.75 mm 0 40
72202000 - Not further worked than cold-rolled (cold-
reduced)0 40
72209000 - Other 0 40
7221 Bars and rods, hot-rolled, in irregularly 
wound coils, of stainless steel.
72210000 Bars and rods, hot-rolled, in irregularly 
wound coils, of stainless steel.0 40
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
7222 Other bars and rods of stainless steel; 
angles, shapes and sections of stainless 
steel.
72221 - Bars and rods, not further worked than hot-
rolled, hot-drawn or extruded:
72221100 -- Of circular cross-section 0 40
72221900 -- Other 0 40
72222000 - Bars and rods, not further worked than cold-
formed or cold-finished0 40
72223000 - Other bars and rods 0 40
72224000 - Angles, shapes and sections 0 40
7223 Wire of stainless steel.
72230000 Wire of stainless steel. 0 40
7224 Other alloy steel in ingots or other primary 
forms; semi-finished products of other alloy 
steel.
72241000 - Ingots and other primary forms 0 40
72249000 - Other 0 40
7225 Flat-rolled products of other alloy steel, of a 
width of 600 mm or more.
72251 - Of silicon-electrical steel:
72251100 -- Grain-oriented 0 40
72251900 -- Other 0 40
72253000 - Other, not further worked than hot-rolled, in 
coils0 40
72254000 - Other, not further worked than hot-rolled, 
not in coils0 40
72255000 - Other, not further worked than cold-rolled 
(cold-reduced)0 40
72259 - Other:
72259100 -- Electrolytically plated or coated with zinc 0 40
72259200 -- Otherwise plated or coated with zinc 0 40
72259900 -- Other 0 40
7226 Flat-rolled products of other alloy steel, of a 
width of less than 600 mm.
72261 - Of silicon-electrical steel:
72261100 -- Grain-oriented 0 40
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
72261900 -- Other 0 40
72262000 - Of high speed steel 0 40
72269 - Other:
72269100 -- Not further worked than hot-rolled 0 40
72269200 -- Not further worked than cold-rolled (cold-
reduced)0 40
72269900 -- Other 0 40
7227 Bars and rods, hot-rolled, in irregularly 
wound coils, of other alloy steel.
72271000 - Of high speed steel 0 40
72272000 - Of silico-manganese steel 0 40
72279000 - Other 0 40
7228 Other bars and rods of other alloy steel; 
angles, shapes and sections, of other alloy 
steel; hollow drill bars and rods, of alloy or 
non-alloy steel.
72281000 - Bars and rods, of high speed steel 0 40
72282000 - Bars and rods, of silico-manganese steel 0 40
72283000 - Other bars and rods, not further worked 
than hot-rolled, hot-drawn or extruded0 40
72284000 - Other bars and rods, not further worked 
than forged0 40
72285000 - Other bars and rods, not further worked 
than cold-formed or cold-finished0 40
72286000 - Other bars and rods 0 40
72287000 - Angles, shapes and sections 0 40
72288000 - Hollow drill bars and rods 0 40
7229 Wire of other alloy steel.
72292000 - Of silico-manganese steel 0 40
72299000 - Other 0 40
73 Articles of iron or steel
7301 Sheet piling of iron or steel, whether or not 
drilled, punched or made from assembled 
elements; welded angles, shapes and 
sections, of iron or steel.
73011000 - Sheet piling 0 40
73012000 - Angles, shapes and sections 0 40
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
7302 Railway or tramway track construction 
material of iron or steel, the following: rails, 
check-rails and rack rails, switch blades, 
crossing frogs, point rods and other crossing 
pieces, sleepers (cross-ties), fish-plates, 
chairs, chair wedges, sole plates (base 
plates), rail clips, bedplates, ties and other 
material specialized for jointing or fixing rails.
73021000 - Rails 0 40
73023000 - Switch blades, crossing frogs, point rods 
and other crossing pieces0 40
73024000 - Fish-plates and sole plates 0 40
73029000 - Other 0 40
7303 Tubes, pipes and hollow profiles, of cast iron.
73030000 Tubes, pipes and hollow profiles, of cast iron. 0 40
7304 Tubes, pipes and hollow profiles, seamless, 
of iron (other than cast iron) or steel.
73041 - Line pipe of a kind used for oil or gas 
pipelines:
73041100 -- Of stainless steel 0 40
73041900 -- Other 0 40
73042 - Casing, tubing and drill pipe, of a kind used 
in drilling for oil or gas :
73042200 -- Drill pipe of stainless steel 0 40
73042300 -- Other drill pipe 0 40
73042400 -- Other, of stainless steel 0 40
73042900 -- Other 0 40
73043 - Other, of circular cross ‑section, of iron or 
non‑alloy steel:
73043100 -- Cold-drawn or cold-rolled (cold-reduced) 0 40
73043900 -- Other 0 40
73044 - Other, of circular cross-section, of stainless 
steel :
73044100 -- Cold-drawn or cold-rolled (cold-reduced) 0 40
73044900 -- Other 0 40
73045 - Other, of circular cross-section, of other 
alloy steel :
73045100 -- Cold-drawn or cold-rolled (cold-reduced) 0 40
Page 231 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
73045900 -- Other 0 40
73049000 - Other 0 40
7305 Other tubes and pipes (for example, welded, 
riveted or similarly closed), having circular 
cross‑sections, the external diameter of 
which exceeds 406.4 mm, of iron or steel.
73051 - Line pipe of a kind used for oil or gas 
pipelines:
73051100 -- Longitudinally submerged arc welded 0 40
73051200 -- Other, longitudinally welded 0 40
73051900 -- Other 0 40
73052000 - Casing of a kind used in drilling for oil or 
gas0 40
73053 - Other, welded:
73053100 -- Longitudinally welded 0 40
73053900 -- Other 0 40
73059000 - Other 0 40
7306 Other tubes, pipes and hollow profiles (for 
example, open seam or welded, riveted or 
similarly closed), of iron or steel.
73061 - Line pipe of a kind used for oil or gas 
pipelines:
73061100 -- Welded, of stainless steel JP,NZ 0 40
73061900 -- Other JP,NZ 0 40
73062 - Casing and tubing of a kind used in drilling 
for oil or gas:
73062100 -- Welded, of stainless steel JP,NZ 0 40
73062900 -- Other JP,NZ 0 40
73063000 - Other, welded, of circular cross-section, of 
iron or non-alloy steelJP,NZ 0 40
73064000 - Other, welded, of circular cross-section, of 
stainless steelJP,NZ 0 40
73065000 - Other, welded, of circular cross-section, of 
other alloy steelJP,NZ 0 40
73066 - Other, welded, of non-circular cross-
section :
73066100 -- Of square or rectangular cross-section JP,NZ 0 40
Page 232 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
73066900 -- Of other non-circular cross-section JP,NZ 0 40
73069000 - Other JP,NZ 0 40
7307 Tube or pipe fittings (for example, couplings, 
elbows, sleeves), of iron or steel.
73071 - Cast fittings:
73071100 -- Of non-malleable cast iron 0 40
73071900 -- Other 0 40
73072 - Other, of stainless steel:
73072100 -- Flanges 0 40
73072200 -- Threaded elbows, bends and sleeves 0 40
73072300 -- Butt welding fittings 0 40
73072900 -- Other 0 40
73079 - Other:
73079100 -- Flanges 0 40
73079200 -- Threaded elbows, bends and sleeves 0 40
73079300 -- Butt welding fittings 0 40
73079900 -- Other 0 40
7308 Structures (excluding prefabricated buildings 
of heading 94.06) and parts of structures (for 
example, bridges and bridge ‑sections, 
lock‑gates, towers, lattice masts, roofs, 
roofing frame ‑works, doors and windows 
and their frames and thresholds for doors, 
shutters, balustrades, pillars and columns), 
of iron or steel; plates, rods, angles, shapes, 
sections, tubes and the like, prepared for 
use in structures, of iron or steel.
73081000 - Bridges and bridge ‑sections JP,NZ 0 40
73082000 - Towers and lattice masts JP,NZ 0 40
73083000 - Doors, windows and their frames and 
thresholds for doorsJP,NZ 0 40
73084000 - Equipment for scaffolding, shuttering, 
propping or pitproppingJP,NZ 0 40
73089000 - Other JP,NZ 0 40
Page 233 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
7309 Reservoirs, tanks, vats and similar 
containers for any material (other than 
compressed or liquefied gas), of iron or 
steel, of a capacity exceeding 300 l, whether 
or not lined or heat ‑insulated, but not fitted 
with mechanical or thermal equipment.
73090000 Reservoirs, tanks, vats and similar 
containers for any material (other than 
compressed or liquefied gas), of iron or 
steel, of a capacity exceeding 300 l, whether 
or not lined or heat ‑insulated, but not fitted 
with mechanical or thermal equipment.0 40
7310 Tanks, casks, drums, cans, boxes and 
similar containers, for any material (other 
than compressed or liquefied gas), of iron or 
steel, of a capacity not exceeding 300 l, 
whether or not lined or heat-insulated, but 
not fitted with mechanical or thermal 
equipment.
73101000 - Of a capacity of 50 l or more NZ 0 40
73102 - Of a capacity of less than 50 l:
73102100 -- Cans which are to be closed by soldering 
or crimpingNZ 0 40
73102900 -- Other NZ 0 40
7311 Containers for compressed or liquefied gas, 
of iron or steel.
73110000 Containers for compressed or liquefied gas, 
of iron or steel.0 40
7312 Stranded wire, ropes, cables, plaited bands, 
slings and the like, of iron or steel, not 
electrically insulated.
73121000 - Stranded wire, ropes and cables 0 40
73129000 - Other 0 40
7313 Barbed wire of iron or steel; twisted hoop or 
single flat wire, barbed or not, and loosely 
twisted double wire, of a kind used for 
fencing, of iron or steel.
73130000 Barbed wire of iron or steel; twisted hoop or 
single flat wire, barbed or not, and loosely 
twisted double wire, of a kind used for 
fencing, of iron or steel.0 40
Page 234 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
7314 Cloth (including endless bands), grill, netting 
and fencing, of iron or steel wire; expanded 
metal of iron or steel.
73141 - Woven cloth:
73141200 -- Endless bands for machinery, of stainless 
steelNZ 0 40
73141400 -- Other woven cloth, of stainless steel NZ 0 40
73141900 -- Other NZ 0 40
73142000 - Grill, netting and fencing, welded at the 
intersection, of wire with a maximum cross-
sectional dimension of 3 mm or more and 
having a mesh size of 100 cm² or moreNZ 0 40
73143 - Other grill, netting and fencing, welded at 
the intersection:
73143100 -- Plated or coated with zinc NZ 0 40
73143900 -- Other NZ 0 40
73144 - Other cloth, grill, netting and fencing:
73144100 -- Plated or coated with zinc NZ 0 40
73144200 -- Coated with plastics NZ 0 40
73144900 -- Other NZ 0 40
73145000 - Expanded metal NZ 0 40
7315 Chain and parts thereof, of iron or steel.
73151 - Articulated link chain and parts thereof:
73151100 -- Roller chain 0 40
73151200 -- Other chain 0 40
73151900 -- Parts 0 40
73152000 - Skid chain 0 40
73158 - Other chain:
73158100 -- Stud-link 0 40
73158200 -- Other, welded link 0 40
73158900 -- Other 0 40
73159000 - Other parts 0 40
7316 Anchors, grapnels and parts thereof, of iron 
or steel.
73160000 Anchors, grapnels and parts thereof, of iron 
or steel.0 40
Page 235 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
7317 Nails, tacks, drawing pins, corrugated nails, 
staples (other than those of heading 83.05) 
and similar articles, of iron or steel, whether 
or not with heads of other material, but 
excluding such articles with heads of copper.
73170000 Nails, tacks, drawing pins, corrugated nails, 
staples (other than those of heading 83.05) 
and similar articles, of iron or steel, whether 
or not with heads of other material, but 
excluding such articles with heads of copper.NZ 0 40
7318 Screws, bolts, nuts, coach screws, screw 
hooks, rivets, cotters, cotter-pins, washers 
(including spring washers) and similar 
articles, of iron or steel.
73181 - Threaded articles:
73181100 -- Coach screws NZ 0 40
73181200 -- Other wood screws NZ 0 40
73181300 -- Screw hooks and screw rings NZ 0 40
73181400 -- Self-tapping screws NZ 0 40
73181500 -- Other screws and bolts, whether or not 
with their nuts or washersNZ 0 40
73181600 -- Nuts NZ 0 40
73181900 -- Other NZ 0 40
73182 - Non-threaded articles:
73182100 -- Spring washers and other lock washers NZ 0 40
73182200 -- Other washers NZ 0 40
73182300 -- Rivets NZ 0 40
73182400 -- Cotters and cotter-pins NZ 0 40
73182900 -- Other NZ 0 40
7319 Sewing needles, knitting needles, bodkins, 
crochet hooks, embroidery stilettos and 
similar articles, for use in the hand, of iron or 
steel; safety pins and other pins of iron or 
steel, not elsewhere specified or included.
73192000 - Safety pins 0 40
73193000 - Other pins 0 40
73199000 - Other 0 40
Page 236 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
7320 Springs and leaves for springs, of iron or 
steel.
73201000 - Leaf-springs and leaves therefor 0 40
73202000 - Helical springs 0 40
73209000 - Other 0 40
7321 Stoves, ranges, grates, cookers (including 
those with subsidiary boilers for central 
heating), barbecues, braziers, gas-rings, 
plate warmers and similar non-electric 
domestic appliances, and parts thereof, of 
iron or steel.
73211 - Cooking appliances and plate warmers:
73211100 -- For gas fuel or for both gas and other fuels 0 40
73211200 -- For liquid fuel 0 40
73211900 -- Other, including appliances for solid fuel 0 40
73218 - Other appliances:
73218100 -- For gas fuel or for both gas and other fuels 0 40
73218200 -- For liquid fuel 0 40
73218900 -- Other, including appliances for solid fuel 0 40
73219000 - Parts 0 40
7322 Radiators for central heating, not electrically 
heated, and parts thereof, of iron or steel; air 
heaters and hot air distributors (including 
distributors which can also distribute fresh or 
conditioned air), not electrically heated, 
incorporating a motor-driven fan or blower, 
and parts thereof, of iron or steel.
73221 - Radiators and parts thereof:
73221100 -- Of cast iron 0 40
73221900 -- Other 0 40
73229000 - Other 0 40
7323 Table, kitchen or other household articles 
and parts thereof, of iron or steel; iron or 
steel wool; pot scourers and scouring or 
polishing pads, gloves and the like, of iron or 
steel.
73231000 - Iron or steel wool; pot scourers and 
scouring or polishing pads, gloves and the 
like0 40
Page 237 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
73239 - Other:
73239100 -- Of cast iron, not enamelled 0 40
73239200 -- Of cast iron, enamelled 0 40
73239300 -- Of stainless steel 0 40
73239400 -- Of iron (other than cast iron) or steel, 
enamelled0 40
73239900 -- Other 0 40
7324 Sanitary ware and parts thereof, of iron or 
steel.
73241000 - Sinks and wash basins, of stainless steel 0 40
73242 - Baths:
73242100 -- Of cast iron, whether or not enamelled 0 40
73242900 -- Other 0 40
73249000 - Other, including parts 0 40
7325 Other cast articles of iron or steel.
73251000 - Of non-malleable cast iron 0 40
73259 - Other:
73259100 -- Grinding balls and similar articles for mills 0 40
73259900 -- Other 0 40
7326 Other articles of iron or steel.
73261 - Forged or stamped, but not further worked:
73261100 -- Grinding balls and similar articles for mills NZ 0 40
73261900 -- Other NZ 0 40
73262000 - Articles of iron or steel wire NZ 0 40
73269000 - Other NZ,US 0 25
74 Copper and articles thereof
7401 Copper mattes; cement copper (precipitated 
copper).
74010000 Copper mattes; cement copper (precipitated 
copper).0 40
7402 Unrefined copper; copper anodes for 
electrolytic refining.
74020000 Unrefined copper; copper anodes for 
electrolytic refining.0 40
7403 Refined copper and copper alloys, 
unwrought.
Page 238 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
74031 - Refined copper:
74031100 -- Cathodes and sections of cathodes 0 40
74031200 -- Wire-bars 0 40
74031300 -- Billets 0 40
74031900 -- Other 0 40
74032 - Copper alloys:
74032100 -- Copper-zinc base alloys (brass) 0 40
74032200 -- Copper-tin base alloys (bronze) 0 40
74032900 -- Other copper alloys (other than master 
alloys of heading 74.05)0 40
7404 Copper waste and scrap.
74040000 Copper waste and scrap. 0 40
7405 Master alloys of copper.
74050000 Master alloys of copper. 0 40
7406 Copper powders and flakes.
74061000 - Powders of non-lamellar structure 0 40
74062000 - Powders of lamellar structure; flakes 0 40
7407 Copper bars, rods and profiles.
74071000 - Of refined copper 0 40
74072 - Of copper alloys:
74072100 -- Of copper-zinc base alloys (brass) 0 40
74072900 -- Other 0 40
7408 Copper wire.
74081 - Of refined copper:
74081100 -- Of which the maximum cross-sectional 
dimension exceeds 6 mm0 40
74081900 -- Other 0 40
74082 - Of copper alloys:
74082100 -- Of copper-zinc base alloys (brass) 0 40
74082200 -- Of copper-nickel base alloys (cupro-nickel) 
or copper-nickel-zinc base alloys (nickel 
silver)0 40
74082900 -- Other 0 40
7409 Copper plates, sheets and strip, of a 
thickness exceeding 0.15 mm.
Page 239 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
74091 - Of refined copper:
74091100 -- In coils 0 40
74091900 -- Other 0 40
74092 - Of copper-zinc base alloys (brass):
74092100 -- In coils 0 40
74092900 -- Other 0 40
74093 - Of copper-tin base alloys (bronze):
74093100 -- In coils 0 40
74093900 -- Other 0 40
74094000 - Of copper-nickel base alloys (cupro-nickel) 
or copper-nickel-zinc base alloys (nickel 
silver)0 40
74099000 - Of other copper alloys 0 40
7410 Copper foil (whether or not printed or backed 
with paper, paperboard, plastics or similar 
backing materials) of a thickness (excluding 
any backing) not exceeding 0.15 mm.
74101 - Not backed:
74101100 -- Of refined copper 0 40
74101200 -- Of copper alloys 0 40
74102 - Backed:
74102100 -- Of refined copper 0 40
74102200 -- Of copper alloys 0 40
7411 Copper tubes and pipes.
74111000 - Of refined copper 0 40
74112 - Of copper alloys:
74112100 -- Of copper-zinc base alloys (brass) 0 40
74112200 -- Of copper-nickel base alloys (cupro-nickel) 
or copper-nickel-zinc base alloys (nickel 
silver)0 40
74112900 -- Other 0 40
7412 Copper tube or pipe fittings (for example, 
couplings, elbows, sleeves).
74121000 - Of refined copper 0 40
74122000 - Of copper alloys 0 40
Page 240 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
7413 Stranded wire, cables, plaited bands and the 
like, of copper, not electrically insulated.
74130000 Stranded wire, cables, plaited bands and the 
like, of copper, not electrically insulated.0 40
7415 Nails, tacks, drawing pins, staples (other 
than those of heading 83.05) and similar 
articles, of copper or of iron or steel with 
heads of copper; screws, bolts, nuts, screw 
hooks, rivets, cotters, cotter-pins, washers 
(including spring washers) and similar 
articles, of copper.
74151000 - Nails and tacks, drawing pins, staples and 
similar articles0 40
74152 - Other articles, not threaded:
74152100 -- Washers (including spring washers) 0 40
74152900 -- Other 0 40
74153 - Other threaded articles:
74153300 -- Screws; bolts and nuts 0 40
74153900 -- Other 0 40
7418 Table, kitchen or other household articles 
and parts thereof, of copper; pot scourers 
and scouring or polishing pads, gloves and 
the like, of copper; sanitary ware and parts 
thereof, of copper.
74181 - Table, kitchen or other household articles 
and parts thereof; pot scourers and scouring 
or polishing pads, gloves and the like:
74181100 -- Pot scourers and scouring or polishing 
pads, gloves and the like0 40
74181900 -- Other 0 40
74182000 - Sanitary ware and parts thereof 0 40
7419 Other articles of copper.
74191000 - Chain and parts thereof 0 40
74199 - Other:
74199100 -- Cast, moulded, stamped or forged, but not 
further worked0 40
74199900 -- Other 0 40
75 Nickel and articles thereof
Page 241 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
7501 Nickel mattes, nickel oxide sinters and other 
intermediate products of nickel metallurgy.
75011000 - Nickel mattes 0 40
75012000 - Nickel oxide sinters and other intermediate 
products of nickel metallurgy0 40
7502 Unwrought nickel.
75021000 - Nickel, not alloyed 0 40
75022000 - Nickel alloys 0 40
7503 Nickel waste and scrap.
75030000 Nickel waste and scrap. 0 40
7504 Nickel powders and flakes.
75040000 Nickel powders and flakes. 0 40
7505 Nickel bars, rods, profiles and wire.
75051 - Bars, rods and profiles:
75051100 -- Of nickel, not alloyed 0 40
75051200 -- Of nickel alloys 0 40
75052 - Wire:
75052100 -- Of nickel, not alloyed 0 40
75052200 -- Of nickel alloys 0 40
7506 Nickel plates, sheets, strip and foil.
75061000 - Of nickel, not alloyed 0 40
75062000 - Of nickel alloys 0 40
7507 Nickel tubes, pipes and tube or pipe fittings 
(for example, couplings, elbows, sleeves).
75071 - Tubes and pipes:
75071100 -- Of nickel, not alloyed 0 40
75071200 -- Of nickel alloys 0 40
75072000 - Tube or pipe fittings 0 40
7508 Other articles of nickel.
75081000 - Cloth, grill and netting, of nickel wire 0 40
75089000 - Other 0 40
76 Aluminium and articles thereof
7601 Unwrought aluminium.
76011000 - Aluminium, not alloyed 0 40
Page 242 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
76012000 - Aluminium alloys 0 40
7602 Aluminium waste and scrap.
76020000 Aluminium waste and scrap. 0 40
7603 Aluminium powders and flakes.
76031000 - Powders of non-lamellar structure 0 40
76032000 - Powders of lamellar structure; flakes 0 40
7604 Aluminium bars, rods and profiles.
76041000 - Of aluminium, not alloyed NZ 0 40
76042 - Of aluminium alloys:
76042100 -- Hollow profiles NZ 0 40
76042900 -- Other NZ 0 40
7605 Aluminium wire.
76051 - Of aluminium, not alloyed:
76051100 -- Of which the maximum cross-sectional 
dimension exceeds 7 mm0 40
76051900 -- Other 0 40
76052 - Of aluminium alloys:
76052100 -- Of which the maximum cross-sectional 
dimension exceeds 7 mm0 40
76052900 -- Other 0 40
7606 Aluminium plates, sheets and strip, of a 
thickness exceeding 0.2 mm.
76061 - Rectangular (including square):
76061100 -- Of aluminium, not alloyed 0 40
76061200 -- Of aluminium alloys 0 40
76069 - Other:
76069100 -- Of aluminium, not alloyed 0 40
76069200 -- Of aluminium alloys 0 40
7607 Aluminium foil (whether or not printed or 
backed with paper, paperboard, plastics or 
similar backing materials) of a thickness 
(excluding any backing) not exceeding 
0.2 mm.
76071 - Not backed:
76071100 -- Rolled but not further worked NZ 0 40
Page 243 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
76071900 -- Other NZ 0 40
76072000 - Backed NZ 0 40
7608 Aluminium tubes and pipes.
76081000 - Of aluminium, not alloyed 0 40
76082000 - Of aluminium alloys 0 40
7609 Aluminium tube or pipe fittings (for example, 
couplings, elbows, sleeves).
76090000 Aluminium tube or pipe fittings (for example, 
couplings, elbows, sleeves).0 40
7610 Aluminium structures (excluding 
prefabricated buildings of heading 94.06) 
and parts of structures (for example, bridges 
and bridge-sections, towers, lattice masts, 
roofs, roofing frameworks, doors and 
windows and their frames and thresholds for 
doors, balustrades, pillars and columns); 
aluminium plates, rods, profiles, tubes and 
the like, prepared for use in structures.
76101000 - Doors, windows and their frames and 
thresholds for doorsNZ 0 65
76109000 - Other NZ 0 65
7611 Aluminium reservoirs, tanks, vats and similar 
containers, for any material (other than 
compressed or liquefied gas), of a capacity 
exceeding 300 l, whether or not lined or heat-
insulated, but not fitted with mechanical or 
thermal equipment.
76110000 Aluminium reservoirs, tanks, vats and similar 
containers, for any material (other than 
compressed or liquefied gas), of a capacity 
exceeding 300 l, whether or not lined or heat-
insulated, but not fitted with mechanical or 
thermal equipment.0 65
7612 Aluminium casks, drums, cans, boxes and 
similar containers (including rigid or 
collapsible tubular containers), for any 
material (other than compressed or liquefied 
gas), of a capacity not exceeding 300 l, 
whether or not lined or heat-insulated, but 
not fitted with mechanical or thermal 
equipment.
76121000 - Collapsible tubular containers 0 65
Page 244 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
76129000 - Other 0 65
7613 Aluminium containers for compressed or 
liquefied gas.
76130000 Aluminium containers for compressed or 
liquefied gas.0 65
7614 Stranded wire, cables, plaited bands and the 
like, of aluminium, not electrically insulated.
76141000 - With steel core 0 40
76149000 - Other 0 40
7615 Table, kitchen or other household articles 
and parts thereof, of aluminium; pot scourers 
and scouring or polishing pads, gloves and 
the like, of aluminium; sanitary ware and 
parts thereof, of aluminium.
76151 - Table, kitchen or other household articles 
and parts thereof; pot scourers and scouring 
or polishing pads, gloves and the like:
76151100 -- Pot scourers and scouring or polishing 
pads, gloves and the  like0 40
76151900 -- Other 0 40
76152000 - Sanitary ware and parts thereof 0 40
7616 Other articles of aluminium.
76161000 - Nails, tacks, staples (other than those of 
heading 83.05), screws, bolts, nuts, screw 
hooks, rivets, cotters, cotter-pins, washers 
and similar articlesNZ 0 40
76169 - Other:
76169100 -- Cloth, grill, netting and fencing, of 
aluminium wireNZ 0 75
76169900 -- Other NZ 0 75
78 Lead and articles thereof
7801 Unwrought lead.
78011000 - Refined lead 0 40
78019 - Other:
78019100 -- Containing by weight antimony as the 
principal other element0 40
78019900 -- Other 0 40
7802 Lead waste and scrap.
Page 245 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
78020000 Lead waste and scrap. 0 40
7804 Lead plates, sheets, strip and foil; lead 
powders and flakes.
78041 - Plates, sheets, strip and foil:
78041100 -- Sheets, strip and foil of a thickness 
(excluding any backing) not exceeding 0.2 
mm0 40
78041900 -- Other 0 40
78042000 - Powders and flakes 0 40
7806 Other articles of lead.
78060000 Other articles of lead. 0 40
79 Zinc and articles thereof
7901 Unwrought zinc.
79011 - Zinc, not alloyed:
79011100 -- Containing by weight 99.99% or more of 
zinc0 40
79011200 -- Containing by weight less than 99.99% of 
zinc0 40
79012000 - Zinc alloys 0 40
7902 Zinc waste and scrap.
79020000 Zinc waste and scrap. 0 40
7903 Zinc dust, powders and flakes.
79031000 - Zinc dust 0 40
79039000 - Other 0 40
7904 Zinc bars, rods, profiles and wire.
79040000 Zinc bars, rods, profiles and wire. 0 40
7905 Zinc plates, sheets, strip and foil.
79050000 Zinc plates, sheets, strip and foil. 0 40
7907 Other articles of zinc.
79070000 Other articles of zinc. 0 40
80 Tin and articles thereof
8001 Unwrought tin.
80011000 - Tin, not alloyed 0 40
80012000 - Tin alloys 0 40
8002 Tin waste and scrap.
Page 246 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
80020000 Tin waste and scrap. 0 40
8003 Tin bars, rods, profiles and wire.
80030000 Tin bars, rods, profiles and wire. 0 40
8007 Other articles of tin.
80070000 Other articles of tin. 0 40
81 Other base metals; cermets; articles thereof
8101 Tungsten (wolfram) and articles thereof, 
including waste and scrap.
81011000 - Powders 0 40
81019 - Other:
81019400 -- Unwrought tungsten, including bars and 
rods obtained simply by sintering0 40
81019600 -- Wire 0 40
81019700 -- Waste and scrap 0 40
81019900 -- Other 0 40
8102 Molybdenum and articles thereof, including 
waste and scrap.
81021000 - Powders 0 40
81029 - Other:
81029400 -- Unwrought molybdenum, including bars 
and rods obtained simply by sintering0 40
81029500 -- Bars and rods, other than those obtained 
simply by sintering, profiles, plates, sheets, 
strip and foil0 40
81029600 -- Wire 0 40
81029700 -- Waste and scrap 0 40
81029900 -- Other 0 40
8103 Tantalum and articles thereof, including 
waste and scrap.
81032000 - Unwrought tantalum, including bars and 
rods obtained simply by sintering; powders0 40
81033000 - Waste and scrap 0 40
81039000 - Other 0 40
8104 Magnesium and articles thereof, including 
waste and scrap.
81041 - Unwrought magnesium:
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established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
81041100 -- Containing at least 99.8% by weight of 
magnesium0 40
81041900 -- Other 0 40
81042000 - Waste and scrap 0 40
81043000 - Raspings, turnings and granules, graded 
according to size; powders0 40
81049000 - Other 0 40
8105 Cobalt mattes and other intermediate 
products of cobalt metallurgy; cobalt and 
articles thereof, including waste and scrap.
81052000 - Cobalt mattes and other intermediate 
products of cobalt metallurgy; unwrought 
cobalt; powders0 40
81053000 - Waste and scrap 0 40
81059000 - Other 0 40
8106 Bismuth and articles thereof, including waste 
and scrap.
81060000 Bismuth and articles thereof, including waste 
and scrap.0 40
8107 Cadmium and articles thereof, including 
waste and scrap.
81072000 - Unwrought cadmium; powders 0 40
81073000 - Waste and scrap 0 40
81079000 - Other 0 40
8108 Titanium and articles thereof, including 
waste and scrap.
81082000 - Unwrought titanium; powders 0 40
81083000 - Waste and scrap 0 40
81089000 - Other 0 40
8109 Zirconium and articles thereof, including 
waste and scrap.
81092000 - Unwrought zirconium; powders 0 40
81093000 - Waste and scrap 0 40
81099000 - Other 0 40
8110 Antimony and articles thereof, including 
waste and scrap.
81101000 - Unwrought antimony; powders 0 40
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concession 
established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
81102000 - Waste and scrap 0 40
81109000 - Other 0 40
8111 Manganese and articles thereof, including 
waste and scrap.
81110000 Manganese and articles thereof, including 
waste and scrap.0 40
8112 Beryllium, chromium, germanium, vanadium, 
gallium, hafnium, indium, niobium 
(columbium), rhenium and thallium, and 
articles of these metals, including waste and 
scrap.
81121 - Beryllium:
81121200 -- Unwrought; powders 0 40
81121300 -- Waste and scrap 0 40
81121900 -- Other 0 40
81122 - Chromium:
81122100 -- Unwrought; powders 0 40
81122200 -- Waste and scrap 0 40
81122900 -- Other 0 40
81125 - Thallium:
81125100 -- Unwrought; powders 0 40
81125200 -- Waste and scrap 0 40
81125900 -- Other 0 40
81129 - Other:
81129200 -- Unwrought; waste and scrap; powders 0 40
81129900 -- Other 0 40
8113 Cermets and articles thereof, including waste 
and scrap.
81130000 Cermets and articles thereof, including waste 
and scrap.0 40
82 Tools, implements, cutlery, spoons and 
forks, of base metal; parts thereof of base 
metal
Page 249 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
8201 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.
82011000 - Spades and shovels 0 40
82012000 - Forks 0 40
82013000 - Mattocks, picks, hoes and rakes 0 40
82014000 - Axes, bill hooks and similar hewing tools 0 40
82015000 - Secateurs and similar one-handed pruners 
and shears (including poultry shears)0 40
82016000 - Hedge shears, two-handed pruning shears 
and similar two-handed shears0 40
82019000 - Other hand tools of a kind used in 
agriculture, horticulture or forestry0 40
8202 Hand saws; blades for saws of all kinds 
(including slitting, slotting or toothless saw 
blades).
82021000 - Hand saws 0 40
82022000 - Band saw blades 0 40
82023 - Circular saw blades (including slitting or 
slotting saw blades):
82023100 -- With working part of steel 0 40
82023900 -- Other, including parts 0 40
82024000 - Chain saw blades US 0 5
82029 - Other saw blades:
82029100 -- Straight saw blades, for working metal 0 5
82029900 -- Other 0 40
8203 Files, rasps, pliers (including cutting pliers), 
pincers, tweezers, metal cutting shears, pipe-
cutters, bolt croppers, perforating punches 
and similar hand tools.
82031000 - Files, rasps and similar tools 0 40
82032000 - Pliers (including cutting pliers), pincers, 
tweezers and similar tools0 40
82033000 - Metal cutting shears and similar tools 0 40
Page 250 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
82034000 - Pipe-cutters, bolt croppers, perforating 
punches and similar tools0 40
8204 Hand-operated spanners and wrenches 
(including torque meter wrenches but not 
including tap wrenches); interchangeable 
spanner sockets, with or without handles.
82041 - Hand-operated spanners and wrenches:
82041100 -- Non-adjustable 0 40
82041200 -- Adjustable 0 40
82042000 - Interchangeable spanner sockets, with or 
without handles0 40
8205 Hand tools (including glaziers' diamonds), 
not elsewhere specified or included; blow 
lamps; vices, clamps and the like, other than 
accessories for and parts of, machine tools; 
anvils; portable forges; hand or pedal-
operated grinding wheels with frameworks.
82051000 - Drilling, threading or tapping tools 0 40
82052000 - Hammers and sledge hammers 0 40
82053000 - Planes, chisels, gouges and similar cutting 
tools for working wood0 40
82054000 - Screwdrivers 0 40
82055 - Other hand tools (including glaziers' 
diamonds):
82055100 -- Household tools 0 40
82055900 -- Other 0 40
82056000 - Blow lamps 0 40
82057000 - Vices, clamps and the like 0 40
82058000 - Anvils; portable forges; hand or pedal-
operated grinding wheels with frameworks0 40
82059000 - Sets of articles of two or more of the 
foregoing subheadings0 40
8206 Tools of two or more of the headings 82.02 
to 82.05, put up in sets for retail sale.
82060000 Tools of two or more of the headings 82.02 
to 82.05, put up in sets for retail sale.0 40
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concession 
established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
8207 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.
82071 - Rock drilling or earth boring tools:
82071300 -- With working part of cermets 0 40
82071900 -- Other, including parts CA 0 40
82072000 - Dies for drawing or extruding metal 0 40
82073000 - Tools for pressing, stamping or punching 0 40
82074000 - Tools for tapping or threading 0 40
82075000 - Tools for drilling, other than for rock drilling 0 40
82076000 - Tools for boring or broaching 0 40
82077000 - Tools for milling 0 40
82078000 - Tools for turning 0 40
82079000 - Other interchangeable tools 0 5
8208 Knives and cutting blades, for machines or 
for mechanical appliances.
82081000 - For metal working 0 40
82082000 - For wood working 0 40
82083000 - For kitchen appliances or for machines 
used by the food industry0 40
82084000 - For agricultural, horticultural or forestry 
machines0 40
82089000 - Other 0 40
8209 Plates, sticks, tips and the like for tools, 
unmounted, of cermets.
82090000 Plates, sticks, tips and the like for tools, 
unmounted, of cermets.0 40
8210 Hand-operated mechanical appliances, 
weighing 10 kg or less, used in the 
preparation, conditioning or serving of food 
or drink.
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concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
82100000 Hand-operated mechanical appliances, 
weighing 10 kg or less, used in the 
preparation, conditioning or serving of food 
or drink.0 40
8211 Knives with cutting blades, serrated or not 
(including pruning knives), other than knives 
of heading 82.08, and blades therefor.
82111000 - Sets of assorted articles 0 40
82119 - Other:
82119100 -- Table knives having fixed blades 0 40
82119200 -- Other knives having fixed blades 0 40
82119300 -- Knives having other than fixed blades 0 40
82119400 -- Blades 0 40
82119500 -- Handles of base metal 0 40
8212 Razors and razor blades (including razor 
blade blanks in strips).
82121000 - Razors 0 40
82122000 - Safety razor blades, including razor blade 
blanks in strips0 40
82129000 - Other parts 0 40
8213 Scissors, tailors' shears and similar shears, 
and blades therefor.
82130000 Scissors, tailors' shears and similar shears, 
and blades therefor.0 40
8214 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).
82141000 - Paper knives, letter openers, erasing 
knives, pencil sharpeners and blades therefor0 40
82142000 - Manicure or pedicure sets and instruments 
(including nail files)0 40
82149000 - Other 0 40
8215 Spoons, forks, ladles, skimmers, cake-
servers, fish-knives, butter-knives, sugar 
tongs and similar kitchen or tableware.
82151000 - Sets of assorted articles containing at least 
one article plated with precious metal0 40
Page 253 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
82152000 - Other sets of assorted articles 0 40
82159 - Other:
82159100 -- Plated with precious metal 0 40
82159900 -- Other 0 40
83 Miscellaneous articles of base metal
8301 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.
83011000 - Padlocks 0 65
83012000 - Locks of a kind used for motor vehicles 0 65
83013000 - Locks of a kind used for furniture 0 65
83014000 - Other locks 0 65
83015000 - Clasps and frames with clasps, 
incorporating locks0 65
83016000 - Parts 0 65
83017000 - Keys presented separately 0 65
8302 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.
83021000 - Hinges NZ,US 0 30
83022000 - Castors NZ 0 65
83023000 - Other mountings, fittings and similar 
articles suitable for motor vehiclesNZ 0 65
83024 - Other mountings, fittings and similar 
articles:
83024100 -- Suitable for buildings NZ 0 65
83024200 -- Other, suitable for furniture NZ 0 65
83024900 -- Other NZ 0 65
83025000 - Hat-racks, hat-pegs, brackets and similar 
fixturesNZ 0 65
83026000 - Automatic door closers NZ 0 65
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concession 
established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
8303 Armoured or reinforced safes, strong-boxes 
and doors and safe deposit lockers for 
strong-rooms, cash or deed boxes and the 
like, of base metal.
83030000 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.NZ 0 65
8304 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 94.03.
83040000 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 94.03.NZ 0 65
8305 Fittings for loose-leaf binders or files, letter 
clips, letter corners, paper clips, indexing 
tags and similar office articles, of base 
metal; staples in strips (for example, for 
offices, upholstery, packaging), of base 
metal.
83051000 - Fittings for loose-leaf binders or files 0 65
83052000 - Staples in strips 0 65
83059000 - Other, including parts 0 65
8306 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.
83061000 - Bells, gongs and the like 0 65
83062 - Statuettes and other ornaments:
83062100 -- Plated with precious metal 0 65
83062900 -- Other 0 65
83063000 - Photograph, picture or similar frames; 
mirrors0 65
8307 Flexible tubing of base metal, with or without 
fittings.
83071000 - Of iron or steel 0 65
Page 255 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
83079000 - Of other base metal 0 65
8308 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.
83081000 - Hooks, eyes and eyelets 0 40
83082000 - Tubular or bifurcated rivets 0 40
83089000 - Other, including parts 0 40
8309 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.
83091000 - Crown corks 0 65
83099000 - Other 0 65
8310 Sign-plates, name-plates, address-plates 
and similar plates, numbers, letters and 
other symbols, of base metal, excluding 
those of heading 94.05.
83100000 Sign-plates, name-plates, address-plates 
and similar plates, numbers, letters and 
other symbols, of base metal, excluding 
those of heading 94.05.0 65
8311 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.
83111000 - Coated electrodes of base metal, for 
electric arc-welding0 65
83112000 - Cored wire of base metal, for electric arc-
welding0 65
83113000 - Coated rods and cored wire, of base metal, 
for soldering, brazing or welding by flame0 65
83119000 - Other 0 65
Page 256 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
84 Nuclear reactors, boilers, machinery and 
mechanical appliances; parts thereof
8401 Nuclear reactors; fuel elements (cartridges), 
non-irradiated, for nuclear reactors; 
machinery and apparatus for isotopic 
separation.
84011000 - Nuclear reactors 0 40
84012000 - Machinery and apparatus for isotopic 
separation, and parts thereof0 40
84013000 - Fuel elements (cartridges), non-irradiated 0 40
84014000 - Parts of nuclear reactors 0 40
8402 Steam or other vapour generating boilers 
(other than central heating hot water boilers 
capable also of producing low pressure 
steam); super-heated water boilers.
84021 - Steam or other vapour generating boilers:
84021100 -- Watertube boilers with a steam production 
exceeding 45 t per  hour0 40
84021200 -- Watertube boilers with a steam production 
not exceeding 45 t  per hour0 40
84021900 -- Other vapour generating boilers, including 
hybrid boilers0 40
84022000 - Super-heated water boilers 0 40
84029000 - Parts 0 40
8403 Central heating boilers other than those of 
heading 84.02.
84031000 - Boilers 0 40
84039000 - Parts 0 40
8404 Auxiliary plant for use with boilers of heading 
84.02 or 84.03 (for example, economisers, 
super-heaters, soot removers, gas 
recoverers); condensers for steam or other 
vapour power units.
84041000 - Auxiliary plant for use with boilers of 
heading 84.02 or 84.030 40
84042000 - Condensers for steam or other vapour 
power units0 40
84049000 - Parts 0 40
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concession 
established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
8405 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.
84051000 - Producer gas or water gas generators, with 
or without their purifiers; acetylene gas 
generators and similar water process gas 
generators, with or without their purifiers0 40
84059000 - Parts 0 40
8406 Steam turbines and other vapour turbines.
84061000 - Turbines for marine propulsion 0 40
84068 - Other turbines:
84068100 -- Of an output exceeding 40 MW 0 40
84068200 -- Of an output not exceeding 40 MW 0 40
84069000 - Parts 0 40
8407 Spark-ignition reciprocating or rotary internal 
combustion piston engines.
84071000 - Aircraft engines US 0 0
84072 - Marine propulsion engines:
840721 -- Outboard motors
84072110 --- Up to and including 25 h.p 0 40
84072190 --- Over 25 h.p JP 0 60
84072900 -- Other 0 40
84073 - Reciprocating piston engines of a kind 
used for the propulsion of vehicles of 
Chapter 87:
84073100 -- Of a cylinder capacity not exceeding 50 cc 0 40
84073200 -- Of a cylinder capacity exceeding 50 cc but 
not exceeding 250 cc0 40
84073300 -- Of a cylinder capacity exceeding 250 cc 
but not exceeding 1,000 cc0 40
84073400 -- Of a cylinder capacity exceeding 1,000 cc 0 40
84079000 - Other engines 0 40
8408 Compression-ignition internal combustion 
piston engines (diesel or semi-diesel 
engines).
84081000 - Marine propulsion engines 0 40
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concession 
established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
84082000 - Engines of a kind used for the propulsion of 
vehicles of Chapter 870 40
84089000 - Other engines 0 40
8409 Parts suitable for use solely or principally 
with the engines of heading 84.07 or 84.08.
84091000 - For aircraft engines JP,NZ,US 0 0
84099 - Other:
84099100 -- Suitable for use solely or principally with 
spark-ignition internal combustion piston 
enginesJP,NZ 0 25
84099900 -- Other JP,NZ,AU 0 25
8410 Hydraulic turbines, water wheels, and 
regulators therefor.
84101 - Hydraulic turbines and water wheels:
84101100 -- Of a power not exceeding 1,000 kW 0 40
84101200 -- Of a power exceeding 1,000 kW but not 
exceeding 10,000 kW0 40
84101300 -- Of a power exceeding 10,000 kW 0 40
84109000 - Parts, including regulators 0 40
8411 Turbo-jets, turbo-propellers and other gas 
turbines.
84111 - Turbo-jets:
84111100 -- Of a thrust not exceeding 25 kN 0 2012 0 10
84111200 -- Of a thrust exceeding 25 kN 0 2012 0 10
84112 - Turbo-propellers:
84112100 -- Of a power not exceeding 1,100 kW 0 2012 0 10
84112200 -- Of a power exceeding 1,100 kW 0 2012 0 10
84118 - Other gas turbines:
84118100 -- Of a power not exceeding 5,000 kW 0 40
84118200 -- Of a power exceeding 5,000 kW 0 40
84119 - Parts:
84119100 -- Of turbo-jets or turbo-propellers 0 25
84119900 -- Other 0 40
8412 Other engines and motors.
84121000 - Reaction engines other than turbo-jets NZ 0 40
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
84122 - Hydraulic power engines and motors:
84122100 -- Linear acting (cylinders) NZ 0 40
84122900 -- Other NZ 0 40
84123 - Pneumatic power engines and motors:
84123100 -- Linear acting (cylinders) NZ 0 40
84123900 -- Other NZ 0 40
84128000 - Other NZ 0 40
84129000 - Parts NZ 0 40
8413 Pumps for liquids, whether or not fitted with a 
measuring device; liquid elevators.
84131 - Pumps fitted or designed to be fitted with a 
measuring device:
84131100 -- Pumps for dispensing fuel or lubricants, of 
the type used in filling-stations or in garagesNZ 0 40
84131900 -- Other NZ 0 40
84132000 - Hand pumps, other than those of 
subheading 8413.11 or 8413.19NZ 0 40
84133000 - Fuel, lubricating or cooling medium pumps 
for internal combustion piston enginesNZ 0 40
84134000 - Concrete pumps NZ 0 40
84135000 - Other reciprocating positive displacement 
pumpsNZ 0 40
84136000 - Other rotary positive displacement pumps NZ 0 40
84137000 - Other centrifugal pumps NZ 0 40
84138 - Other pumps; liquid elevators:
84138100 -- Pumps NZ 0 40
84138200 -- Liquid elevators NZ 0 40
84139 - Parts:
84139100 -- Of pumps NZ 0 40
84139200 -- Of liquid elevators NZ 0 40
8414 Air or vacuum pumps, air or other gas 
compressors and fans; ventilating or 
recycling hoods incorporating a fan, whether 
or not fitted with filters.
84141000 - Vacuum pumps 0 40
84142000 - Hand- or foot-operated air pumps 0 40
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concession 
established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
84143000 - Compressors of a kind used in refrigerating 
equipment0 40
84144000 - Air compressors mounted on a wheeled 
chassis for towing0 40
84145 - Fans:
84145100 -- Table, floor, wall, window, ceiling or roof 
fans, with a self-contained electric motor of 
an output not exceeding 125 W0 40
84145900 -- Other 0 40
84146000 - Hoods having a maximum horizontal side 
not exceeding 120 cm0 40
84148000 - Other US 0 20
84149000 - Parts 0 0
8415 Air conditioning machines, comprising a 
motor-driven fan and elements for changing 
the temperature and humidity, including 
those machines in which the humidity cannot 
be separately regulated.
84151000 - Window or wall types, self-contained or 
“split-system”JP,NZ 0 30
84152000 - Of a kind used for persons, in motor 
vehiclesJP,NZ 0 30
84158 - Other:
84158100 -- Incorporating a refrigerating unit and a 
valve for reversal of  the cooling/heat cycle 
(reversible heat pumps)JP,NZ 0 30
84158200 -- Other, incorporating a refrigerating unit JP,NZ 0 30
84158300 -- Not incorporating a refrigerating unit NZ 0 30
84159000 - Parts JP,NZ 0 30
8416 Furnace burners for liquid fuel, for pulverised 
solid fuel or for gas; mechanical stokers, 
including their mechanical grates, 
mechanical ash dischargers and similar 
appliances.
84161000 - Furnace burners for liquid fuel 0 40
84162000 - Other furnace burners, including 
combination burners0 40
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
84163000 - Mechanical stokers, including their 
mechanical grates, mechanical ash 
dischargers and similar appliances0 40
84169000 - Parts 0 40
8417 Industrial or laboratory furnaces and ovens, 
including incinerators, non-electric.
84171000 - Furnaces and ovens for the roasting, 
melting or other heat-treatment of ores, 
pyrites or of metals0 40
84172000 - Bakery ovens, including biscuit ovens 0 40
84178000 - Other 0 40
84179000 - Parts 0 40
8418 Refrigerators, freezers and other 
refrigerating or freezing equipment, electric 
or other; heat pumps other than air 
conditioning machines of heading 84.15.
84181000 - Combined refrigerator-freezers, fitted with 
separate external doorsAU,JP,NZ 0 30
84182 - Refrigerators, household type:
84182100 -- Compression-type AU,JP,NZ 0 30
84182900 -- Other AU,JP,NZ 0 30
84183000 - Freezers of the chest type, not exceeding 
800 l capacityAU,JP,NZ 0 30
84184000 - Freezers of the upright type, not exceeding 
900 l capacityAU,JP,NZ 0 30
84185000 - Other furniture (chests, cabinets, display 
counters, show-cases and the like) for 
storage and display, incorporating 
refrigerating or freezing equipmentAU,JP,NZ 0 30
84186 - Other refrigerating or freezing equipment; 
heat pumps:
84186100 -- Heat pumps other than air conditioning 
machines of heading 84.15AU,JP,NZ 0 30
84186900 -- Other AU,JP,NZ 0 30
84189 - Parts:
84189100 -- Furniture designed to receive refrigerating 
or freezing equipmentAU,JP,NZ 0 30
84189900 -- Other AU,JP,NZ 0 30
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
8419 Machinery, plant or laboratory equipment, 
whether or not electrically heated (excluding 
furnaces, ovens and other equipment of 
heading 85.14), 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.
84191 - Instantaneous or storage water heaters, 
non-electric:
84191100 -- Instantaneous gas water heaters 0 40
84191900 -- Other 0 40
84192000 - Medical, surgical or laboratory sterilisers 0 0
84193 - Dryers:
84193100 -- For agricultural products 0 40
84193200 -- For wood, paper pulp, paper or paperboard 0 40
84193900 -- Other 0 40
84194000 - Distilling or rectifying plant 0 40
84195000 - Heat exchange units 0 40
84196000 - Machinery for liquefying air or other gases 0 40
84198 - Other machinery, plant and equipment:
84198100 -- For making hot drinks or for cooking or 
heating food0 40
84198900 -- Other 0 40
84199000 - Parts 0 40
8420 Calendering or other rolling machines, other 
than for metals or glass, and cylinders 
therefor.
84201000 - Calendering or other rolling machines 0 40
84209 - Parts:
84209100 -- Cylinders 0 40
84209900 -- Other 0 40
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established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
8421 Centrifuges, including centrifugal dryers; 
filtering or purifying machinery and 
apparatus, for liquids or gases.
84211 - Centrifuges, including centrifugal dryers:
84211100 -- Cream separators 0 40
84211200 -- Clothes-dryers 0 40
84211900 -- Other 0 40
84212 - Filtering or purifying machinery and 
apparatus for liquids:
84212100 -- For filtering or purifying water CA 0 0
84212200 -- For filtering or purifying beverages other 
than water0 40
84212300 -- Oil or petrol-filters for internal combustion 
engines0 40
84212900 -- Other 0 40
84213 - Filtering or purifying machinery and 
apparatus for gases :
84213100 -- Intake air filters for internal combustion 
engines0 40
84213900 -- Other US 0 20
84219 - Parts:
84219100 -- Of centrifuges, including centrifugal dryers 0 40
84219900 -- Other 0 0
8422 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.
84221 - Dish washing machines:
84221100 -- Of the household type 0 40
84221900 -- Other 0 40
84222000 - Machinery for cleaning or drying bottles or 
other containers0 40
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concession 
established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
84223000 - 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 beverages0 40
84224000 - Other packing or wrapping machinery 
(including heat-shrink wrapping machinery)0 40
84229000 - Parts 0 40
8423 Weighing machinery (excluding balances of 
a sensitivity of 5 cg or better), including 
weight operated counting or checking 
machines; weighing machine weights of all 
kinds.
84231000 - Personal weighing machines, including 
baby scales; household scales0 40
84232000 - Scales for continuous weighing of goods on 
conveyors0 40
84233000 - Constant weight scales and scales for 
discharging a predetermined weight of 
material into a bag or container, including 
hopper scales0 40
84238 - Other weighing machinery:
84238100 -- Having a maximum weighing capacity not 
exceeding 30 kg0 40
84238200 -- Having a maximum weighing capacity 
exceeding 30 kg but  not exceeding 5,000 kg0 40
84238900 -- Other 0 40
84239000 - Weighing machine weights of all kinds; 
parts of weighing machinery0 40
8424 Mechanical appliances (whether or not hand-
operated) for projecting, dispersing or 
spraying liquids or powders; fire 
extinguishers, whether or not charged; spray 
guns and similar appliances; steam or sand 
blasting machines and similar jet projecting 
machines.
84241000 - Fire extinguishers, whether or not charged 0 40
84242000 - Spray guns and similar appliances 0 40
84243000 - Steam or sand blasting machines and 
similar jet projecting machines0 40
84248 - Other appliances:
Page 265 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
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established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
84248100 -- Agricultural or horticultural 0 40
84248900 -- Other 0 40
84249000 - Parts 0 40
8425 Pulley tackle and hoists other than skip 
hoists; winches and capstans; jacks.
84251 - Pulley tackle and hoists other than skip 
hoists or hoists of a kind used for raising 
vehicles:
84251100 -- Powered by electric motor 0 40
84251900 -- Other 0 40
84253 - Other winches; capstans:
84253100 -- Powered by electric motor 0 40
84253900 -- Other 0 40
84254 - Jacks; hoists of a kind used for raising 
vehicles:
84254100 -- Built‑in jacking systems of a type used in 
garages0 40
84254200 -- Other jacks and hoists, hydraulic 0 40
84254900 -- Other 0 40
8426 Ships' derricks; cranes, including cable 
cranes; mobile lifting frames, straddle 
carriers and works trucks fitted with a crane.
84261 - Overhead travelling cranes, transporter 
cranes, gantry cranes, bridge cranes, mobile 
lifting frames and straddle carriers:
84261100 -- Overhead travelling cranes on fixed 
supportJP 0 40
84261200 -- Mobile lifting frames on tyres and straddle 
carriersJP 0 40
84261900 -- Other JP 0 40
84262000 - Tower cranes JP 0 40
84263000 - Portal or pedestal jib cranes JP 0 40
84264 - Other machinery, self-propelled:
84264100 -- On tyres JP 0 40
84264900 -- Other 0 40
84269 - Other machinery:
84269100 -- Designed for mounting on road vehicles JP 0 40
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established INRConcession first 
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Bound 
 rateBound rate at 
date of 
accession
84269900 -- Other JP 0 40
8427 Fork-lift trucks; other works trucks fitted with 
lifting or handling equipment.
84271000 - Self-propelled trucks powered by an 
electric motor0 40
84272000 - Other self-propelled trucks 0 40
84279000 - Other trucks 0 40
8428 Other lifting, handling, loading or unloading 
machinery (for example, lifts, escalators, 
conveyors, teleferics).
84281000 - Lifts and skip hoists JP 0 40
84282000 - Pneumatic elevators and conveyors JP 0 40
84283 - Other continuous-action elevators and 
conveyors, for goods or materials:
84283100 -- Specially designed for underground use JP 0 40
84283200 -- Other, bucket type JP 0 40
84283300 -- Other, belt type JP 0 40
84283900 -- Other JP 0 40
84284000 - Escalators and moving walkways JP 0 40
84286000 - Teleferics, chair-lifts, ski-draglines; traction 
mechanisms for funicularsJP 0 40
84289000 - Other machinery JP 0 40
8429 Self-propelled bulldozers, angledozers, 
graders, levellers, scrapers, mechanical 
shovels, excavators, shovel loaders, tamping 
machines and road rollers.
84291 - Bulldozers and angledozers:
84291100 -- Track laying JP,NZ 0 40
84291900 -- Other JP,NZ 0 40
84292000 - Graders and levellers CA,JP,NZ 0 40
84293000 - Scrapers JP,NZ 0 40
84294000 - Tamping machines and road rollers JP,NZ 0 40
84295 - Mechanical shovels, excavators and shovel 
loaders:
84295100 -- Front-end shovel loaders JP,NZ 0 40
84295200 -- Machinery with a 360° revolving 
superstructureJP,NZ 0 40
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concession 
established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
84295900 -- Other JP,NZ 0 40
8430 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.
84301000 - Pile-drivers and pile-extractors 0 40
84302000 - Snow-ploughs and snow-blowers 0 40
84303 - Coal or rock cutters and tunnelling 
machinery:
84303100 -- Self-propelled 0 40
84303900 -- Other 0 40
84304 - Other boring or sinking machinery:
84304100 -- Self-propelled 0 40
84304900 -- Other 0 40
84305000 - Other machinery, self-propelled 0 40
84306 - Other machinery, not self-propelled:
84306100 -- Tamping or compacting machinery 0 40
84306900 -- Other 0 40
8431 Parts suitable for use solely or principally 
with the machinery of headings 84.25 to 
84.30.
84311000 - Of machinery of heading 84.25 0 40
84312000 - Of machinery of heading 84.27 0 40
84313 - Of machinery of heading 84.28:
84313100 -- Of lifts, skip hoists or escalators 0 40
84313900 -- Other 0 40
84314 - Of machinery of heading 84.26, 84.29 or 
84.30:
84314100 -- Buckets, shovels, grabs and grips 0 40
84314200 -- Bulldozer or angledozer blades 0 40
84314300 -- Parts for boring or sinking machinery of 
subheading 8430.41 or 8430.49US 0 0
84314900 -- Other 0 40
8432 Agricultural, horticultural or forestry 
machinery for soil preparation or cultivation; 
lawn or sports-ground rollers.
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
84321000 - Ploughs 0 40
84322 - Harrows, scarifiers, cultivators, weeders 
and hoes:
84322100 -- Disc harrows 0 40
84322900 -- Other 0 40
84323000 - Seeders, planters and transplanters 0 40
84324000 - Manure spreaders and fertiliser distributors 0 40
84328000 - Other machinery 0 40
84329000 - Parts 0 40
8433 Harvesting or threshing machinery, including 
straw or fodder balers; grass or hay mowers; 
machines for cleaning, sorting or grading 
eggs, fruit or other agricultural produce, 
other than machinery of heading 84.37.
84331 - Mowers for lawns, parks or sports-grounds:
84331100 -- Powered, with the cutting device rotating in 
a horizontal plane0 40
84331900 -- Other 0 40
84332000 - Other mowers, including cutter bars for 
tractor mounting0 40
84333000 - Other haymaking machinery 0 40
84334000 - Straw or fodder balers, including pick-up 
balers0 40
84335 - Other harvesting machinery; threshing 
machinery:
84335100 -- Combine harvester-threshers 0 40
84335200 -- Other threshing machinery 0 40
84335300 -- Root or tuber harvesting machines 0 40
84335900 -- Other 0 40
84336000 - Machines for cleaning, sorting or grading 
eggs, fruit or other agricultural produce0 40
84339000 - Parts 0 40
8434 Milking machines and dairy machinery.
84341000 - Milking machines 0 40
84342000 - Dairy machinery 0 40
84349000 - Parts 0 40
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concession 
established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
8435 Presses, crushers and similar machinery 
used in the manufacture of wine, cider, fruit 
juices or similar beverages.
84351000 - Machinery 0 40
84359000 - Parts 0 40
8436 Other agricultural, horticultural, forestry, 
poultry-keeping or bee-keeping machinery, 
including germination plant fitted with 
mechanical or thermal equipment; poultry 
incubators and brooders.
84361000 - Machinery for preparing animal feeding 
stuffs0 40
84362 - Poultry-keeping machinery; poultry 
incubators and brooders:
84362100 -- Poultry incubators and brooders 0 40
84362900 -- Other 0 40
84368000 - Other machinery 0 40
84369 - Parts:
84369100 -- Of poultry-keeping machinery or poultry 
incubators and brooders0 40
84369900 -- Other 0 40
8437 Machines for cleaning, sorting or grading 
seed, grain or dried leguminous vegetables; 
machinery used in the milling industry or for 
the working of cereals or dried leguminous 
vegetables, other than farm-type machinery.
84371000 - Machines for cleaning, sorting or grading 
seed, grain or dried leguminous vegetables0 40
84378000 - Other machinery 0 40
84379000 - Parts 0 40
8438 Machinery, not specified or included 
elsewhere in this Chapter, for the industrial 
preparation or manufacture of food or drink, 
other than machinery for the extraction or 
preparation of animal or fixed vegetable fats 
or oils.
84381000 - Bakery machinery and machinery for the 
manufacture of macaroni, spaghetti or 
similar products0 40
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concession 
established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
84382000 - Machinery for the manufacture of 
confectionery, cocoa or chocolate0 40
84383000 - Machinery for sugar manufacture 0 40
84384000 - Brewery machinery 0 40
84385000 - Machinery for the preparation of meat or 
poultry0 40
84386000 - Machinery for the preparation of fruits, nuts 
or vegetables0 40
84388000 - Other machinery 0 40
84389000 - Parts 0 40
8439 Machinery for making pulp of fibrous 
cellulosic material or for making or finishing 
paper or paperboard.
84391000 - Machinery for making pulp of fibrous 
cellulosic material0 40
84392000 - Machinery for making paper or paperboard 0 40
84393000 - Machinery for finishing paper or paperboard 0 40
84399 - Parts:
84399100 -- Of machinery for making pulp of fibrous 
cellulosic material0 40
84399900 -- Other 0 40
8440 Book-binding machinery, including book-
sewing machines.
84401000 - Machinery 0 40
84409000 - Parts US 0 15
8441 Other machinery for making up paper pulp, 
paper or paperboard, including cutting 
machines of all kinds.
84411000 - Cutting machines 0 40
84412000 - Machines for making bags, sacks or 
envelopes0 40
84413000 - Machines for making cartons, boxes, 
cases, tubes, drums or similar containers, 
other than by moulding0 40
84414000 - Machines for moulding articles in paper 
pulp, paper or paperboard0 40
84418000 - Other machinery 0 40
84419000 - Parts 0 40
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concession 
established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
8442 Machinery, apparatus and equipment (other 
than the machine-tools of headings 84.56 to 
84.65) for preparing or making plates, 
cylinders or other printing components; 
plates, cylinders and other printing 
components; plates, cylinders and 
lithographic stones, prepared for printing 
purposes (for example, planed, grained or 
polished).
84423000 - Machinery, apparatus and equipment 0 40
84424000 - Parts of the foregoing machinery, 
apparatus or equipment0 40
84425000 - Plates, cylinders and other printing 
components; plates, cylinders and 
lithographic stones, prepared for printing 
purposes (for example, planed, grained or 
polished)0 40
8443 Printing machinery used for printing by 
means of plates, cylinders and other printing 
components of heading 84.42; other printers, 
copying machines and facsimile machines, 
whether or not combined; parts and 
accessories thereof.
84431 - Printing machinery used for printing by 
means of plates, cylinders and other printing 
components of heading 84.42 :
84431100 -- Offset printing machinery, reel-fed 0 40
84431200 -- Offset printing machinery, sheet-fed, office 
type (using sheets with one side not 
exceeding 22 cm and the other side not 
exceeding 36 cm in the unfolded state)0 40
84431300 -- Other offset printing machinery 0 40
84431400 -- Letterpress printing machinery, reel fed, 
excluding flexographic printing0 40
84431500 -- Letterpress printing machinery, other than 
reel fed, excluding flexographic printing0 40
84431600 -- Flexographic printing machinery 0 40
84431700 -- Gravure printing machinery 0 40
84431900 -- Other 0 40
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concession 
established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
84433 - Other printers, copying machines and 
facsimile machines, whether or not 
combined :
84433100 -- Machines which perform two or more of 
the functions of printing, copying or facsimile 
transmission, capable of connecting to an 
automatic data processing machine or to a 
networkNZ 0 0
84433200 -- Other, capable of connecting to an 
automatic data processing machine or to a 
networkNZ 0 0
84433900 -- Other 0 0
84439 - Parts and accessories:
84439100 -- Parts and accessories of printing 
machinery used for printing by means of 
plates, cylinders and other printing 
components of heading 84.420 40
84439900 -- Other AU,CA,NZ,US 0 0
8444 Machines for extruding, drawing, texturing or 
cutting man-made textile materials.
84440000 Machines for extruding, drawing, texturing or 
cutting man-made textile materials.0 40
8445 Machines for preparing textile fibres; 
spinning, doubling or twisting machines and 
other machinery for producing textile yarns; 
textile reeling or winding (including weft-
winding) machines and machines for 
preparing textile yarns for use on the 
machines of heading 84.46 or 84.47.
84451 - Machines for preparing textile fibres:
84451100 -- Carding machines 0 40
84451200 -- Combing machines 0 40
84451300 -- Drawing or roving machines 0 40
84451900 -- Other 0 40
84452000 - Textile spinning machines 0 40
84453000 - Textile doubling or twisting machines 0 40
84454000 - Textile winding (including weft-winding) or 
reeling machines0 40
84459000 - Other 0 40
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established INRConcession first 
incorporated in a 
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Bound 
 rateBound rate at 
date of 
accession
8446 Weaving machines (looms).
84461000 - For weaving fabrics of a width not 
exceeding 30 cm0 40
84462 - For weaving fabrics of a width exceeding 
30 cm, shuttle type:
84462100 -- Power looms 0 40
84462900 -- Other 0 40
84463000 - For weaving fabrics of a width exceeding 
30 cm, shuttleless type0 40
8447 Knitting machines, stitch-bonding machines 
and machines for making gimped yarn, tulle, 
lace, embroidery, trimmings, braid or net and 
machines for tufting.
84471 - Circular knitting machines:
84471100 -- With cylinder diameter not exceeding 165 
mm0 40
84471200 -- With cylinder diameter exceeding 165 mm 0 40
84472000 - Flat knitting machines; stitch-bonding 
machines0 40
84479000 - Other 0 40
8448 Auxiliary machinery for use with machines of 
heading 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 
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).
84481 - Auxiliary machinery for machines of 
heading 84.44, 84.45, 84.46 or 84.47:
84481100 -- Dobbies and Jacquards; card reducing, 
copying, punching or assembling machines 
for use therewith0 40
84481900 -- Other 0 40
84482000 - Parts and accessories of machines of 
heading 84.44 or of their auxiliary machinery0 40
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established INRConcession first 
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 rateBound rate at 
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accession
84483 - Parts and accessories of machines of 
heading 84.45 or of their auxiliary machinery:
84483100 -- Card clothing 0 40
84483200 -- Of machines for preparing textile fibres, 
other than card clothing0 40
84483300 -- Spindles, spindle flyers, spinning rings and 
ring travellers0 40
84483900 -- Other 0 40
84484 - Parts and accessories of weaving 
machines (looms) or of their auxiliary 
machinery:
84484200 -- Reeds for looms, healds and heald-frames 0 40
84484900 -- Other 0 40
84485 - Parts and accessories of machines of 
heading 84.47 or of their auxiliary machinery:
84485100 -- Sinkers, needles and other articles used in 
forming stitches0 40
84485900 -- Other 0 40
8449 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.
84490000 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.0 40
8450 Household or laundry-type washing 
machines, including machines which both 
wash and dry.
84501 - Machines, each of a dry linen capacity not 
exceeding 10 kg:
84501100 -- Fully-automatic machines JP 0 40
84501200 -- Other machines, with built-in centrifugal 
drierJP 0 40
84501900 -- Other JP 0 40
84502000 - Machines, each of a dry linen capacity 
exceeding 10 kgJP 0 40
84509000 - Parts JP 0 40
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established INRConcession first 
incorporated in a 
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 rateBound rate at 
date of 
accession
8451 Machinery (other than machines of heading 
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.
84511000 - Dry-cleaning machines JP 0 40
84512 - Drying machines:
84512100 -- Each of a dry linen capacity not exceeding 
10 kgJP 0 40
84512900 -- Other JP 0 40
84513000 - Ironing machines and presses (including 
fusing presses)JP 0 40
84514000 - Washing, bleaching or dyeing machines JP 0 40
84515000 - Machines for reeling, unreeling, folding, 
cutting or pinking textile fabricsJP 0 40
84518000 - Other machinery JP 0 40
84519000 - Parts JP 0 40
8452 Sewing machines, other than book-sewing 
machines of heading 84.40; furniture, bases 
and covers specially designed for sewing 
machines; sewing machine needles.
84521000 - Sewing machines of the household type 0 40
84522 - Other sewing machines:
84522100 -- Automatic units 0 40
84522900 -- Other 0 40
84523000 - Sewing machine needles 0 40
84524000 - Furniture, bases and covers for sewing 
machines and parts thereof0 40
84529000 - Other parts of sewing machines 0 40
8453 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.
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established INRConcession first 
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 rateBound rate at 
date of 
accession
84531000 - Machinery for preparing, tanning or working 
hides, skins or leather0 40
84532000 - Machinery for making or repairing footwear 0 40
84538000 - Other machinery 0 40
84539000 - Parts 0 40
8454 Converters, ladles, ingot moulds and casting 
machines, of a kind used in metallurgy or in 
metal foundries.
84541000 - Converters 0 40
84542000 - Ingot moulds and ladles 0 40
84543000 - Casting machines 0 40
84549000 - Parts 0 40
8455 Metal-rolling mills and rolls therefor.
84551000 - Tube mills NZ 0 40
84552 - Other rolling mills:
84552100 -- Hot or combination hot and cold NZ 0 40
84552200 -- Cold NZ 0 40
84553000 - Rolls for rolling mills NZ 0 40
84559000 - Other parts NZ 0 40
8456 Machine-tools for working any material by 
removal of material, by laser or other light or 
photon beam, ultrasonic, electro-discharge, 
electro-chemical, electron beam, ionic-beam 
or plasma arc processes.
84561000 - Operated by laser or other light or photon 
beam processes0 40
84562000 - Operated by ultrasonic processes 0 40
84563000 - Operated by electro-discharge processes 0 40
84569000 - Other 0 40
8457 Machining centres, unit construction 
machines (single station) and multi-station 
transfer machines, for working metal.
84571000 - Machining centres 0 40
84572000 - Unit construction machines (single station) 0 40
84573000 - Multi-station transfer machines 0 40
8458 Lathes (including turning centres) for 
removing metal.
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established INRConcession first 
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Bound 
 rateBound rate at 
date of 
accession
84581 - Horizontal lathes:
84581100 -- Numerically controlled 0 40
84581900 -- Other 0 40
84589 - Other lathes:
84589100 -- Numerically controlled 0 40
84589900 -- Other 0 40
8459 Machine-tools (including way-type unit head 
machines) for drilling, boring, milling, 
threading or tapping by removing metal, 
other than lathes (including turning centres) 
of heading 84.58.
84591000 - Way-type unit head machines 0 40
84592 - Other drilling machines:
84592100 -- Numerically controlled 0 40
84592900 -- Other 0 40
84593 - Other boring-milling machines:
84593100 -- Numerically controlled 0 40
84593900 -- Other 0 40
84594000 - Other boring machines 0 40
84595 - Milling machines, knee-type:
84595100 -- Numerically controlled 0 40
84595900 -- Other 0 40
84596 - Other milling machines:
84596100 -- Numerically controlled 0 40
84596900 -- Other 0 40
84597000 - Other threading or tapping machines 0 40
8460 Machine-tools for deburring, sharpening, 
grinding, honing, lapping, polishing or 
otherwise finishing metal or cermets by 
means of grinding stones, abrasives or 
polishing products, other than gear cutting, 
gear grinding or gear finishing machines of 
heading 84.61.
84601 - 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:
84601100 -- Numerically controlled 0 40
Page 278 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
84601900 -- Other 0 40
84602 - Other grinding machines, in which the 
positioning in any one axis can be set up to 
an accuracy of at least 0.01 mm :
84602100 -- Numerically controlled 0 40
84602900 -- Other 0 40
84603 - Sharpening (tool or cutter grinding) 
machines:
84603100 -- Numerically controlled 0 40
84603900 -- Other 0 40
84604000 - Honing or lapping machines 0 40
84609000 - Other 0 40
8461 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.
84612000 - Shaping or slotting machines 0 40
84613000 - Broaching machines 0 40
84614000 - Gear cutting, gear grinding or gear finishing 
machines0 40
84615000 - Sawing or cutting-off machines 0 40
84619000 - Other 0 40
8462 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.
84621000 - Forging or die-stamping machines 
(including presses) and hammers0 40
84622 - Bending, folding, straightening or flattening 
machines (including presses):
84622100 -- Numerically controlled 0 40
84622900 -- Other 0 40
84623 - Shearing machines (including presses), 
other than combined punching and shearing 
machines:
Page 279 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
84623100 -- Numerically controlled 0 40
84623900 -- Other 0 40
84624 - Punching or notching machines (including 
presses), including combined punching and 
shearing machines:
84624100 -- Numerically controlled 0 40
84624900 -- Other 0 40
84629 - Other:
84629100 -- Hydraulic presses 0 40
84629900 -- Other 0 40
8463 Other machine-tools for working metal or 
cermets, without removing material.
84631000 - Draw-benches for bars, tubes, profiles, wire 
or the like0 40
84632000 - Thread rolling machines 0 40
84633000 - Machines for working wire 0 40
84639000 - Other 0 40
8464 Machine-tools for working stone, ceramics, 
concrete, asbestos-cement or like mineral 
materials or for cold working glass.
84641000 - Sawing machines 0 40
84642000 - Grinding or polishing machines 0 40
84649000 - Other 0 40
8465 Machine-tools (including machines for 
nailing, stapling, glueing or otherwise 
assembling) for working wood, cork, bone, 
hard rubber, hard plastics or similar hard 
materials.
84651000 - Machines which can carry out different 
types of machining operations without tool 
change between such operationsJP,NZ 0 40
84659 - Other:
84659100 -- Sawing machines JP,NZ 0 40
84659200 -- Planing, milling or moulding (by cutting) 
machinesJP,NZ 0 40
84659300 -- Grinding, sanding or polishing machines JP,NZ 0 40
84659400 -- Bending or assembling machines JP,NZ 0 40
Page 280 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
84659500 -- Drilling or morticing machines JP,NZ 0 40
84659600 -- Splitting, slicing or paring machines JP,NZ 0 40
84659900 -- Other JP,NZ 0 40
8466 Parts and accessories suitable for use solely 
or principally with the machines of headings 
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.
84661000 - Tool holders and self-opening dieheads 0 40
84662000 - Work holders 0 40
84663000 - Dividing heads and other special 
attachments for machine-tools0 40
84669 - Other:
84669100 -- For machines of heading 84.64 0 40
84669200 -- For machines of heading 84.65 0 40
84669300 -- For machines of headings 84.56 to 84.61 0 40
84669400 -- For machines of heading 84.62 or 84.63 0 40
8467 Tools for working in the hand, pneumatic, 
hydraulic or with self-contained electric or 
non-electric motor.
84671 - Pneumatic:
84671100 -- Rotary type (including combined rotary-
percussion)0 40
84671900 -- Other 0 40
84672 - With self-contained electric motor:
84672100 -- Drills of all kinds 0 40
84672200 -- Saws 0 40
84672900 -- Other 0 40
84678 - Other tools:
84678100 -- Chain saws 0 40
84678900 -- Other 0 40
84679 - Parts:
84679100 -- Of chain saws US 0 15
84679200 -- Of pneumatic tools 0 40
Page 281 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
84679900 -- Other 0 40
8468 Machinery and apparatus for soldering, 
brazing or welding, whether or not capable of 
cutting, other than those of heading 85.15; 
gas-operated surface tempering machines 
and appliances.
84681000 - Hand-held blow pipes 0 40
84682000 - Other gas ‑operated machinery and 
apparatus0 40
84688000 - Other machinery and apparatus 0 40
84689000 - Parts 0 40
8469 Typewriters other than printers of heading 
84.43; word-processing machines.
84690000 Typewriters other than printers of heading 
84.43; word-processing machines.0 40
8470 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.
84701000 - Electronic calculators capable of operation 
without an external source of electric power 
and pocket-size data recording, reproducing 
and displaying machines with calculating 
functions0 40
84702 - Other electronic calculating machines:
84702100 -- Incorporating a printing device 0 40
84702900 -- Other 0 40
84703000 - Other calculating machines 0 40
84705000 - Cash registers US 0 30
84709000 - Other 0 40
8471 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.
Page 282 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
84713000 - Portable automatic data processing 
machines, weighing not more than 10 kg, 
consisting of a least a central processing 
unit, a keyboard and a displayNZ 0 0
84714 - Other automatic data processing machines:
84714100 -- Comprising in the same housing at least a 
central processing unit and an input and 
output unit, whether or not combinedNZ 0 0
84714900 -- Other, presented in the form of systems NZ 0 0
84715000 - Processing units other than those of sub-
heading 8471.41 or 8471.49, whether or not 
containing in the same housing one or two of 
the following types of unit: storage units, 
input units, output unitsNZ 0 0
84716000 - Input or output units, whether or not 
containing storage units in the same housingNZ 0 0
84717000 - Storage units NZ 0 0
84718000 - Other units of automatic data processing 
machinesNZ 0 0
84719000 - Other NZ 0 0
8472 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).
84721000 - Duplicating machines 0 0
84723000 - 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 stamps0 0
84729000 - Other 0 0
8473 Parts and accessories (other than covers, 
carrying cases and the like) suitable for use 
solely or principally with machines of 
headings 84.69 to 84.72.
84731000 - Parts and accessories of the machines of 
heading 84.69NZ 0 0
Page 283 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
84732 - Parts and accessories of the machines of 
heading 84.70:
84732100 -- Of the electronic calculating machines of 
subheading 8470.10, 8470.21 or 8470.29NZ 0 0
84732900 -- Other NZ 0 0
84733000 - Parts and accessories of the machines of 
heading 84.71AU,NZ 0 0
84734000 - Parts and accessories of the machines of 
heading 84.72NZ 0 0
84735000 - Parts and accessories equally suitable for 
use with machines of two or more of the 
headings 84.69 to 84.72NZ 0 0
8474 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.
84741000 - Sorting, screening, separating or washing 
machines0 40
84742000 - Crushing or grinding machines 0 40
84743 - Mixing or kneading machines:
84743100 -- Concrete or mortar mixers 0 40
84743200 -- Machines for mixing mineral substances 
with bitumen0 40
84743900 -- Other 0 40
84748000 - Other machinery 0 40
84749000 - Parts 0 40
8475 Machines for assembling electric or 
electronic lamps, tubes or valves or 
flashbulbs, in glass envelopes; machines for 
manufacturing or hot working glass or 
glassware.
84751000 - Machines for assembling electric or 
electronic lamps, tubes or valves or 
flashbulbs, in glass envelopes0 40
Page 284 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
84752 - Machines for manufacturing or hot working 
glass or glassware:
84752100 -- Machines for making optical fibres and 
preforms thereof0 40
84752900 -- Other 0 40
84759000 - Parts 0 40
8476 Automatic goods-vending machines (for 
example, postage stamp, cigarette, food or 
beverage machines), including money-
changing machines.
84762 - Automatic beverage-vending machines:
84762100 -- Incorporating heating or refrigerating 
devices0 40
84762900 -- Other 0 40
84768 - Other machines:
84768100 -- Incorporating heating or refrigerating 
devices0 40
84768900 -- Other 0 40
84769000 - Parts 0 40
8477 Machinery for working rubber or plastics or 
for the manufacture of products from these 
materials, not specified or included 
elsewhere in this Chapter.
84771000 - Injection-moulding machines 0 40
84772000 - Extruders 0 40
84773000 - Blow moulding machines 0 40
84774000 - Vacuum moulding machines and other 
thermoforming machines0 40
84775 - Other machinery for moulding or otherwise 
forming:
84775100 -- For moulding or retreading pneumatic 
tyres or for moulding or otherwise forming 
inner tubes0 40
84775900 -- Other 0 40
84778000 - Other machinery 0 40
84779000 - Parts 0 40
Page 285 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
8478 Machinery for preparing or making up 
tobacco, not specified or included elsewhere 
in this Chapter.
84781000 - Machinery 0 40
84789000 - Parts 0 40
8479 Machines and mechanical appliances having 
individual functions, not specified or included 
elsewhere in this Chapter.
84791000 - Machinery for public works, building or the 
like0 40
84792000 - Machinery for the extraction or preparation 
of animal or fixed vegetable fats or oils0 40
84793000 - Presses for the manufacture of particle 
board or fibre building board of wood or 
other ligneous materials and  other 
machinery for treating wood or cork0 40
84794000 - Rope or cable-making machines 0 40
84795000 - Industrial robots, not elsewhere specified or 
included0 40
84796000 - Evaporative air coolers 0 40
84798 - Other machines and mechanical 
appliances:
84798100 -- For treating metal, including electric wire 
coil-winders0 40
84798200 -- Mixing, kneading, crushing, grinding, 
screening, sifting, homogenising, emulsifying 
or stirring machines0 40
84798900 -- Other 0 40
84799000 - Parts US 0 15
8480 Moulding boxes for metal foundry; mould 
bases; moulding patterns; moulds for metal 
(other than ingot moulds), metal carbides, 
glass, mineral materials, rubber or plastics.
84801000 - Moulding boxes for metal foundry 0 40
84802000 - Mould bases 0 40
84803000 - Moulding patterns 0 40
84804 - Moulds for metal or metal carbides:
84804100 -- Injection or compression types 0 40
84804900 -- Other 0 40
Page 286 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
84805000 - Moulds for glass 0 40
84806000 - Moulds for mineral materials 0 40
84807 - Moulds for rubber or plastics:
84807100 -- Injection or compression types 0 40
84807900 -- Other 0 40
8481 Taps, cocks, valves and similar appliances 
for pipes, boiler shells, tanks, vats or the like, 
including pressure-reducing valves and 
thermostatically controlled valves.
84811000 - Pressure-reducing valves NZ 0 40
84812000 - Valves for oleohydraulic or pneumatic 
transmissionsNZ 0 40
84813000 - Check (nonreturn) valves NZ 0 40
84814000 - Safety or relief valves NZ 0 40
84818000 - Other appliances NZ 0 40
84819000 - Parts NZ 0 40
8482 Ball or roller bearings.
84821000 - Ball bearings 0 40
84822000 - Tapered roller bearings, including cone and 
tapered roller assemblies0 40
84823000 - Spherical roller bearings 0 40
84824000 - Needle roller bearings 0 40
84825000 - Other cylindrical roller bearings 0 40
84828000 - Other, including combined ball/roller 
bearings0 40
84829 - Parts:
84829100 -- Balls, needles and rollers 0 40
84829900 -- Other 0 40
8483 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).
Page 287 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
84831000 - Transmission shafts (including cam shafts 
and crank shafts) and cranksJP 0 40
84832000 - Bearing housings, incorporating ball or 
roller bearingsJP 0 40
84833000 - Bearing housings, not incorporating ball or 
roller bearings; plain shaft bearingsJP 0 40
84834000 - 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 converters0 40
84835000 - Flywheels and pulleys, including pulley 
blocksJP 0 40
84836000 - Clutches and shaft couplings (including 
universal joints)JP 0 40
84839000 - Toothed wheels, chain sprockets and other 
transmission elements presented separately; 
partsJP 0 40
8484 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.
84841000 - Gaskets and similar joints of metal sheeting 
combined with other material or of two or 
more layers of metal0 40
84842000 - Mechanical seals 0 40
84849000 - Other 0 40
8486 Machines and apparatus of a kind used 
solely or principally for the manufacture of 
semiconductor boules or wafers, 
semiconductor devices, electronic integrated 
circuits or flat panel displays; machines and 
apparatus specified in Note 9 (C) to this 
Chapter; parts and accessories.
84861000 - Machines and apparatus for the 
manufacture of boules or wafers0 40
84862000 - Machines and apparatus for the 
manufacture of semiconductor devices or of 
electronic integrated circuitsJP,NZ 0 40
Page 288 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
84863000 - Machines and apparatus for the 
manufacture of flat panel displays0 40
84864000 - Machines and apparatus specified in Note 
9 (C) to this ChapterJP,NZ 0 40
84869000 - Parts and accessories US 0 15
8487 Machinery parts, not containing electrical 
connectors, insulators, coils, contacts or 
other electrical features, not specified or 
included elsewhere in this Chapter.
84871000 - Ships' or boats' propellers and blades 
therefor0 40
84879000 - Other 0 40
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
8501 Electric motors and generators (excluding 
generating sets).
85011000 - Motors of an output not exceeding 37.5 W 0 40
85012000 - Universal AC/DC motors of an output 
exceeding 37.5 W0 40
85013 - Other DC motors; DC generators:
85013100 -- Of an output not exceeding 750 W 0 40
85013200 -- Of an output exceeding 750 W but not 
exceeding 75 kW0 40
85013300 -- Of an output exceeding 75 kW but not 
exceeding 375 kW0 40
85013400 -- Of an output exceeding 375 kW 0 40
85014000 - Other AC motors, single-phase 0 40
85015 - Other AC motors, multi-phase:
85015100 -- Of an output not exceeding 750 W 0 40
85015200 -- Of an output exceeding 750 W but not 
exceeding 75 kW0 40
85015300 -- Of an output exceeding 75 kW 0 40
85016 - AC generators (alternators):
85016100 -- Of an output not exceeding 75 kVA 0 40
Page 289 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
85016200 -- Of an output exceeding 75 kVA but not 
exceeding 375 kVA0 40
85016300 -- Of an output exceeding 375 kVA but not 
exceeding 750 kVA0 40
85016400 -- Of an output exceeding 750 kVA 0 40
8502 Electric generating sets and rotary 
converters.
85021 - Generating sets with compression-ignition 
internal combustion piston engines (diesel or 
semi-diesel engines) :
85021100 -- Of an output not exceeding 75 kVA 0 40
85021200 -- Of an output exceeding 75 kVA but not 
exceeding 375 kVA0 40
85021300 -- Of an output exceeding 375 kVA 0 40
85022000 - Generating sets with spark-ignition internal 
combustion piston engines0 40
85023 - Other generating sets:
85023100 -- Wind-powered 0 40
85023900 -- Other 0 40
85024000 - Electric rotary converters 0 40
8503 Parts suitable for use solely or principally 
with the machines of heading 85.01 or 85.02.
85030000 Parts suitable for use solely or principally 
with the machines of heading 85.01 or 85.02.0 40
8504 Electrical transformers, static converters (for 
example, rectifiers) and inductors.
85041000 - Ballasts for discharge lamps or tubes 0 40
85042 - Liquid dielectric transformers:
85042100 -- Having a power handling capacity not 
exceeding 650 kVA0 40
85042200 -- Having a power handling capacity 
exceeding 650 kVA but not exceeding 
10,000 kVA0 40
85042300 -- Having a power handling capacity 
exceeding 10,000 kVA0 40
85043 - Other transformers:
85043100 -- Having a power handling capacity not 
exceeding 1 kVA0 40
Page 290 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
85043200 -- Having a power handling capacity 
exceeding 1 kVA but not exceeding 16 kVA0 40
85043300 -- Having a power handling capacity 
exceeding 16 kVA but  not exceeding 500 
kVA0 40
85043400 -- Having a power handling capacity 
exceeding 500 kVA0 40
85044000 - Static converters 0 40
85045000 - Other inductors 0 40
85049000 - Parts 0 40
8505 Electro-magnets; permanent magnets and 
articles intended to become permanent 
magnets after magnetisation; electro-
magnetic or permanent magnet chucks, 
clamps and similar holding devices; electro-
magnetic couplings, clutches and brakes; 
electro-magnetic lifting heads.
85051 - Permanent magnets and articles intended 
to become permanent magnets after 
magnetisation:
85051100 -- Of metal 0 40
85051900 -- Other 0 40
85052000 - Electro-magnetic couplings, clutches and 
brakes0 40
85059000 - Other, including parts 0 40
8506 Primary cells and primary batteries.
85061000 - Manganese dioxide 0 40
85063000 - Mercuric oxide 0 40
85064000 - Silver oxide 0 40
85065000 - Lithium 0 40
85066000 - Air-zinc 0 40
85068000 - Other primary cells and primary batteries 0 40
85069000 - Parts 0 40
8507 Electric accumulators, including separators 
therefor, whether or not rectangular 
(including square).
85071000 - Lead-acid, of a kind used for starting piston 
engines0 40
Page 291 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
85072000 - Other lead-acid accumulators 0 40
85073000 - Nickel-cadmium 0 40
85074000 - Nickel-iron 0 40
85078000 - Other accumulators 0 40
85079000 - Parts 0 40
8508 Vacuum cleaners.
85081 - With self-contained electric motor:
85081100 -- Of a power not exceeding 1,500 W and 
having a dust bag or other receptacle 
capacity not exceeding 20 l0 40
85081900 -- Other 0 40
85086000 - Other vacuum cleaners 0 40
85087000 - Parts US 0 15
8509 Electro-mechanical domestic appliances, 
with self-contained electric motor, other than 
vacuum cleaners of heading 85.08.
85094000 - Food grinders and mixers; fruit or 
vegetable juice extractors0 40
85098000 - Other appliances US 0 30
85099000 - Parts 0 40
8510 Shavers, hair clippers and hair-removing 
appliances, with self-contained electric motor.
85101000 - Shavers 0 40
85102000 - Hair clippers 0 40
85103000 - Hair-removing appliances 0 40
85109000 - Parts 0 40
8511 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.
85111000 - Sparking plugs 0 40
85112000 - Ignition magnetos; magneto-dynamos; 
magnetic flywheels0 40
Page 292 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
85113000 - Distributors; ignition coils 0 40
85114000 - Starter motors and dual purpose starter-
generators0 40
85115000 - Other generators 0 40
85118000 - Other equipment 0 40
85119000 - Parts 0 40
8512 Electrical lighting or signalling equipment 
(excluding articles of heading 85.39), 
windscreen wipers, defrosters and 
demisters, of a kind used for cycles or motor 
vehicles.
85121000 - Lighting or visual signalling equipment of a 
kind used on bicycles0 40
85122000 - Other lighting or visual signalling equipment 0 40
85123000 - Sound signalling equipment 0 40
85124000 - Windscreen wipers, defrosters and 
demisters0 40
85129000 - Parts 0 40
8513 Portable electric lamps designed to function 
by their own source of energy (for example, 
dry batteries, accumulators, magnetos), 
other than lighting equipment of 
heading 85.12.
85131000 - Lamps US 0 30
85139000 - Parts 0 40
8514 Industrial or laboratory electric furnaces and 
ovens (including those functioning by 
induction or dielectric loss); other industrial 
or laboratory equipment for the heat 
treatment of materials by induction or 
dielectric loss.
85141000 - Resistance heated furnaces and ovens 0 40
85142000 - Furnaces and ovens functioning by 
induction or dielectric loss0 40
85143000 - Other furnaces and ovens 0 40
85144000 - Other equipment for the heat treatment of 
materials by induction or dielectric loss0 40
85149000 - Parts 0 40
Page 293 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
8515 Electric (including electrically heated gas), 
laser or other light or photon beam, 
ultrasonic, electron beam, magnetic pulse or 
plasma arc soldering, brazing or welding 
machines and apparatus, whether or not 
capable of cutting; electric machines and 
apparatus for hot spraying of metals or 
cermets.
85151 - Brazing or soldering machines and 
apparatus:
85151100 -- Soldering irons and guns 0 40
85151900 -- Other 0 40
85152 - Machines and apparatus for resistance 
welding of metal:
85152100 -- Fully or partly automatic 0 40
85152900 -- Other 0 40
85153 - Machines and apparatus for arc (including 
plasma arc) welding of metals:
85153100 -- Fully or partly automatic 0 40
85153900 -- Other 0 40
85158000 - Other machines and apparatus 0 40
85159000 - Parts 0 40
8516 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 85.45.
85161000 - Electric instantaneous or storage water 
heaters and immersion heaters0 40
85162 - Electric space heating apparatus and 
electric soil heating apparatus:
85162100 -- Storage heating radiators 0 40
85162900 -- Other 0 40
85163 - Electro-thermic hair-dressing or hand-
drying apparatus:
Page 294 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
85163100 -- Hair dryers 0 40
85163200 -- Other hair-dressing apparatus 0 40
85163300 -- Hand-drying apparatus 0 40
85164000 - Electric smoothing irons 0 40
85165000 - Microwave ovens 0 40
85166000 - Other ovens; cookers, cooking plates, 
boiling rings, grillers and roasters0 40
85167 - Other electro-thermic appliances:
85167100 -- Coffee or tea makers 0 40
85167200 -- Toasters 0 40
85167900 -- Other 0 40
85168000 - Electric heating resistors 0 40
85169000 - Parts 0 40
8517 Telephone sets, including telephones for 
cellular networks or for other wireless 
networks; other apparatus for the 
transmission or reception of voice, images or 
other data, including apparatus for 
communication in a wired or wireless 
network (such as a local or wide area 
network), other than transmission or 
reception apparatus of heading 84.43, 85.25, 
85.27 or 85.28.
85171 - Telephone sets, including telephones for 
cellular networks or for other wireless 
networks:
85171100 -- Line telephone sets with cordless handsets NZ 0 0
85171200 -- Telephones for cellular networks or for 
other wireless networks0 2013 CA,EU27,JP,NZ 0 10
85171800 -- Other NZ 0 0
85176 - Other apparatus for transmission or 
reception of voice, images or other data, 
including apparatus for communication in a 
wired or wireless network (such as a local or 
wide area network):
85176100 -- Base stations 0 2013 CA,EU27,JP,NZ,US 0 10
Page 295 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
85176200 -- Machines for the reception, conversion 
and transmission or regeneration of voice, 
images or other data, including switching 
and routing apparatusCA,EU27,JP,NZ,US 0 0
85176900 -- Other NZ 0 0
85177000 - Parts AU,CA,NZ,US 0 0
8518 Microphones and stands therefor; 
loudspeakers, whether or not mounted in 
their enclosures; headphones and 
earphones, whether or not combined with a 
microphone, and sets consisting of a 
microphone and one or more loudspeakers; 
audio-frequency electric amplifiers; electric 
sound amplifier sets.
85181000 - Microphones and stands therefor 0 40
85182 - Loudspeakers, whether or not mounted in 
their enclosures :
85182100 -- Single loudspeakers, mounted in their 
enclosures0 40
85182200 -- Multiple loudspeakers, mounted in the 
same enclosureUS 0 25
85182900 -- Other US 0 30
85183000 - Headphones and earphones, whether or 
not combined with a microphone, and sets 
consisting of a microphone and one or more 
loudspeakers0 40
85184000 - Audio-frequency electric amplifiers 0 40
85185000 - Electric sound amplifier sets 0 40
85189000 - Parts US 0 30
8519 Sound recording or reproducing apparatus.
85192000 - Apparatus operated by coins, banknotes, 
bank cards, tokens or by other means of 
paymentUS 0 30
85193000 - Turntables (record-decks) 0 40
85195000 - Telephone answering machines 0 40
85198 - Other apparatus:
85198100 -- Using magnetic, optical or semiconductor 
mediaUS 0 30
85198900 -- Other US 0 30
Page 296 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
8521 Video recording or reproducing apparatus, 
whether or not incorporating a video tuner.
85211000 - Magnetic tape ‑type 0 40
85219000 - Other 0 40
8522 Parts and accessories suitable for use solely 
or principally with the apparatus of 
headings 85.19 to 85.21.
85221000 - Pick‑up cartridges 0 40
85229000 - Other 0 40
8523 Discs, tapes, solid-state non-volatile storage 
devices, "smart cards" and other media for 
the recording of sound or of other 
phenomena, whether or not recorded, 
including matrices and masters for the 
production of discs, but excluding products 
of Chapter 37.
85232 - Magnetic media:
85232100 -- Cards incorporating a magnetic stripe NZ 0 40
85232900 -- Other NZ 0 25
85234000 - Optical media NZ 0 25
85235 - Semiconductor media:
85235100 -- Solid-state non-volatile storage devices NZ 0 25
85235200 -- “Smart cards” 0 40
85235900 -- Other NZ 0 25
85238000 - Other NZ 0 25
8525 Transmission apparatus for radio-
broadcasting or television, whether or not 
incorporating reception apparatus or sound 
recording or reproducing apparatus; 
television cameras, digital cameras and 
video camera recorders.
85255000 - Transmission apparatus 0 2013 CA,EU27,JP,NZ,US 0 15
85256000 - Transmission apparatus incorporating 
reception apparatus0 2013 CA,EU27,JP,NZ 0 10
85258000 - Television cameras, digital cameras and 
video camera recordersNZ 0 65
8526 Radar apparatus, radio navigational aid 
apparatus and radio remote control 
apparatus.
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concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
85261000 - Radar apparatus 0 65
85269 - Other:
85269100 -- Radio navigational aid apparatus 0 25
85269200 -- Radio remote control apparatus 0 40
8527 Reception apparatus for radio-broadcasting, 
whether or not combined, in the same 
housing, with sound recording or 
reproducing apparatus or a clock.
85271 - Radio-broadcast receivers capable of 
operating without an external source of 
power:
85271200 -- Pocket-size radio cassette-players 0 40
85271300 -- Other apparatus combined with sound 
recording or reproducing apparatusUS 0 20
85271900 -- Other 0 40
85272 - Radio-broadcast receivers not capable of 
operating without an external source of 
power, of a kind used in motor vehicles:
85272100 -- Combined with sound recording or 
reproducing apparatus0 40
85272900 -- Other 0 40
85279 - Other:
85279100 -- Combined with sound recording or 
reproducing apparatusUS 0 0
85279200 -- Not combined with sound recording or 
reproducing apparatus but combined with a 
clock0 40
85279900 -- Other 0 40
8528 Monitors and projectors, not incorporating 
television reception apparatus; reception 
apparatus for television, whether or not 
incorporating radio-broadcast receivers or 
sound or video recording or reproducing 
apparatus.
85284 - Cathode-ray tube monitors:
85284100 -- Of a kind solely or principally used in an 
automatic data processing system of 
heading 84.71NZ 0 0
85284900 -- Other 0 40
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concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
85285 - Other monitors:
85285100 -- Of a kind solely or principally used in an 
automatic data processing system of 
heading 84.71NZ 0 0
85285900 -- Other 0 40
85286 - Projectors:
85286100 -- Of a kind solely or principally used in an 
automatic data processing system of 
heading 84.71NZ 0 0
85286900 -- Other 0 40
85287 - Reception apparatus for television, whether 
or not incorporating radio-broadcast 
receivers or sound or video recording or 
reproducing apparatus:
85287100 -- Not designed to incorporate a video 
display or screen0 40
85287200 -- Other, colour 0 40
85287300 -- Other, black and white or other 
monochrome0 40
8529 Parts suitable for use solely or principally 
with the apparatus of headings 85.25 to 
85.28.
85291000 - Aerials and aerial reflectors of all kinds; 
parts suitable for use therewithCA 0 25
852990 - Other
85299010 -- Parts suitable for use solely or principally 
with the apparatus of subheadings 8528.41, 
8528.51 or 8528.61AU,NZ 0 0
85299090 -- Other CA 0 40
8530 Electrical signalling, safety or traffic control 
equipment for railways, tramways, roads, 
inland waterways, parking facilities, port 
installations or airfields (other than those of 
heading 86.08).
85301000 - Equipment for railways or tramways 0 40
85308000 - Other equipment US 0 25
85309000 - Parts 0 40
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concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
8531 Electric sound or visual signalling apparatus 
(for example, bells, sirens, indicator panels, 
burglar or fire alarms), other than those of 
heading 85.12 or 85.30.
85311000 - Burglar or fire alarms and similar apparatus 0 40
85312000 - Indicator panels incorporating liquid crystal 
devices (LCD) or light emitting diodes (LED)0 40
85318000 - Other apparatus 0 40
85319000 - Parts 0 40
8532 Electrical capacitors, fixed, variable or 
adjustable (pre-set).
85321000 - 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)0 40
85322 - Other fixed capacitors:
85322100 -- Tantalum 0 40
85322200 -- Aluminium electrolytic 0 40
85322300 -- Ceramic dielectric, single layer 0 40
85322400 -- Ceramic dielectric, multilayer 0 40
85322500 -- Dielectric of paper or plastics 0 40
85322900 -- Other 0 40
85323000 - Variable or adjustable (pre-set) capacitors 0 40
85329000 - Parts 0 40
8533 Electrical resistors (including rheostats and 
potentiometers), other than heating resistors.
85331000 - Fixed carbon resistors, composition or film 
types0 40
85332 - Other fixed resistors:
85332100 -- For a power handling capacity not 
exceeding 20 W0 40
85332900 -- Other 0 40
85333 - Wirewound variable resistors, including 
rheostats and potentiometers:
85333100 -- For a power handling capacity not 
exceeding 20 W0 40
85333900 -- Other 0 40
Page 300 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
85334000 - Other variable resistors, including rheostats 
and potentiometers0 40
85339000 - Parts 0 40
8534 Printed circuits.
85340000 Printed circuits. 0 40
8535 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 
and other connectors, junction boxes), for a 
voltage exceeding 1,000 volts.
85351000 - Fuses 0 40
85352 - Automatic circuit breakers:
85352100 -- For a voltage of less than 72.5 kV 0 40
85352900 -- Other 0 40
85353000 - Isolating switches and make-and-break 
switches0 40
85354000 - Lightning arresters, voltage limiters and 
surge suppressors0 40
85359000 - Other 0 40
8536 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 
and other connectors, junction boxes), for a 
voltage not exceeding 1,000 volts; 
connectors for optical fibres, optical fibre 
bundles or cables.
85361000 - Fuses 0 40
85362000 - Automatic circuit breakers 0 40
85363000 - Other apparatus for protecting electrical 
circuits0 40
85364 - Relays:
85364100 -- For a voltage not exceeding 60 V 0 40
85364900 -- Other 0 40
85365000 - Other switches 0 40
85366 - Lamp-holders, plugs and sockets:
Page 301 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
85366100 -- Lamp-holders 0 40
85366900 -- Other 0 40
85367000 - Connectors for optical fibres, optical fibre 
bundles or cables0 40
85369000 - Other apparatus 0 40
8537 Boards, panels, consoles, desks, cabinets 
and other bases, equipped with two or more 
apparatus of heading 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 85.17.
85371000 - For a voltage not exceeding 1,000 V 0 40
85372000 - For a voltage exceeding 1,000 V 0 40
8538 Parts suitable for use solely or principally 
with the apparatus of heading 85.35, 85.36 
or 85.37.
85381000 - Boards, panels, consoles, desks, cabinets 
and other bases for the goods of heading 
85.37, not equipped with their apparatus0 40
85389000 - Other 0 25
8539 Electric filament or discharge lamps, 
including sealed beam lamp units and ultra-
violet or infra-red lamps; arc-lamps.
85391000 - Sealed beam lamp units 0 40
85392 - Other filament lamps, excluding ultra-violet 
or infra-red lamps :
85392100 -- Tungsten halogen 0 40
85392200 -- Other, of a power not exceeding 200 W 
and for a voltage exceeding 100 V0 40
85392900 -- Other 0 40
85393 - Discharge lamps, other than ultra-violet 
lamps:
85393100 -- Fluorescent, hot cathode 0 40
85393200 -- Mercury or sodium vapour lamps; metal 
halide lamps0 40
85393900 -- Other 0 40
85394 - Ultra-violet or infra-red lamps; arc-lamps:
Page 302 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
85394100 -- Arc-lamps 0 40
85394900 -- Other 0 40
85399000 - Parts 0 40
8540 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).
85401 - Cathode-ray television picture tubes, 
including video monitor cathode-ray tubes:
85401100 -- Colour 0 65
85401200 -- Black and white or other monochrome 0 65
85402000 - Television camera tubes; image converters 
and intensifiers; other photo-cathode tubes0 40
85404000 - Data/graphic display tubes, colour, with a 
phosphor dot screen pitch smaller than 0.4 
mm0 40
85405000 - Data/graphic display tubes, black and white 
or other monochrome0 40
85406000 - Other cathode-ray tubes 0 40
85407 - Microwave tubes (for example, 
magnetrons, klystrons, travelling wave tubes, 
carcinotrons), excluding grid-controlled tubes:
85407100 -- Magnetrons 0 40
85407200 -- Klystrons 0 40
85407900 -- Other 0 40
85408 - Other valves and tubes:
85408100 -- Receiver or amplifier valves and tubes 0 40
85408900 -- Other 0 40
85409 - Parts:
85409100 -- Of cathode-ray tubes 0 40
85409900 -- Other 0 40
Page 303 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
8541 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.
85411000 - Diodes, other than photosensitive or light 
emitting diodes0 40
85412 - Transistors, other than photosensitive 
transistors:
85412100 -- With a dissipation rate of less than 1 W 0 40
85412900 -- Other 0 40
85413000 - Thyristors, diacs and triacs, other than 
photosensitive devices0 40
85414000 - Photosensitive semiconductor devices, 
including photovoltaic cells whether or not 
assembled in modules or made up into 
panels; light emitting diodes0 40
85415000 - Other semiconductor devices 0 40
85416000 - Mounted piezo-electric crystals 0 25
85419000 - Parts 0 40
8542 Electronic integrated circuits.
85423 - Electronic integrated circuits:
85423100 -- Processors and controllers, whether or not 
combined with memories, converters, logic 
circuits, amplifiers, clock and timing circuits, 
or other circuits0 40
85423200 -- Memories 0 40
85423300 -- Amplifiers 0 40
85423900 -- Other 0 40
85429000 - Parts 0 40
8543 Electrical machines and apparatus, having 
individual functions, not specified or included 
elsewhere in this Chapter.
85431000 - Particle accelerators 0 40
85432000 - Signal generators 0 40
85433000 - Machines and apparatus for electroplating, 
electrolysis or electrophoresis0 40
Page 304 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
85437000 - Other machines and apparatus 0 40
85439000 - Parts 0 25
8544 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.
85441 - Winding wire:
85441100 -- Of copper 0 40
85441900 -- Other 0 40
85442000 - Co-axial cable and other co-axial electric 
conductors0 40
85443000 - Ignition wiring sets and other wiring sets of 
a kind used in vehicles, aircraft or ships0 40
85444 - Other electric conductors, for a voltage not 
exceeding 1,000 V:
85444200 -- Fitted with connectors 0 40
85444900 -- Other 0 40
85446000 - Other electric conductors, for a voltage 
exceeding 1,000 V0 40
85447000 - Optical fibre cables 0 40
8545 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.
85451 - Electrodes:
85451100 -- Of a kind used for furnaces 0 40
85451900 -- Other 0 40
85452000 - Brushes 0 40
85459000 - Other 0 40
8546 Electrical insulators of any material.
85461000 - Of glass 0 40
85462000 - Of ceramics 0 40
85469000 - Other 0 40
Page 305 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
8547 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 85.46; 
electrical conduit tubing and joints therefor, 
of base metal lined with insulating material.
85471000 - Insulating fittings of ceramics 0 40
85472000 - Insulating fittings of plastics 0 40
85479000 - Other 0 40
8548 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.
85481000 - Waste and scrap of primary cells, primary 
batteries and electric accumulators; spent 
primary cells, spent primary batteries and 
spent electric accumulators0 40
85489000 - Other 0 25
86 Railway or tramway locomotives, rolling- 
stock and parts thereof; railway or tramway 
track fixtures and fittings and parts thereof; 
mechanical (including electro- mechanical) 
traffic signalling equipment of all kinds
8601 Rail locomotives powered from an external 
source of electricity or by electric 
accumulators.
86011000 - Powered from an external source of 
electricity0 40
86012000 - Powered by electric accumulators 0 40
8602 Other rail locomotives; locomotive tenders.
86021000 - Diesel-electric locomotives 0 40
86029000 - Other 0 40
8603 Self-propelled railway or tramway coaches, 
vans and trucks, other than those of heading 
86.04.
Page 306 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
86031000 - Powered from an external source of 
electricity0 40
86039000 - Other 0 40
8604 Railway or tramway maintenance or service 
vehicles, whether or not self-propelled (for 
example, workshops, cranes, ballast 
tampers, trackliners, testing coaches and 
track inspection vehicles).
86040000 Railway or tramway maintenance or service 
vehicles, whether or not self-propelled (for 
example, workshops, cranes, ballast 
tampers, trackliners, testing coaches and 
track inspection vehicles).0 40
8605 Railway or tramway passenger coaches, not 
self-propelled; luggage vans, post office 
coaches and other special purpose railway 
or tramway coaches, not self-propelled 
(excluding those of heading 86.04).
86050000 Railway or tramway passenger coaches, not 
self-propelled; luggage vans, post office 
coaches and other special purpose railway 
or tramway coaches, not self-propelled 
(excluding those of heading 86.04).0 40
8606 Railway or tramway goods vans and 
wagons, not self-propelled.
86061000 - Tank wagons and the like 0 40
86063000 - Self-discharging vans and wagons, other 
than those of subheading 8606.100 40
86069 - Other:
86069100 -- Covered and closed 0 40
86069200 -- Open, with non-removable sides of a 
height exceeding 60 cm0 40
86069900 -- Other 0 40
8607 Parts of railway or tramway locomotives or 
rolling-stock.
86071 - Bogies, bissel-bogies, axles and wheels, 
and parts thereof:
86071100 -- Driving bogies and bissel-bogies 0 40
86071200 -- Other bogies and bissel-bogies 0 40
86071900 -- Other, including parts 0 40
Page 307 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
86072 - Brakes and parts thereof:
86072100 -- Air brakes and parts thereof 0 40
86072900 -- Other 0 40
86073000 - Hooks and other coupling devices, buffers, 
and parts thereof0 40
86079 - Other:
86079100 -- Of locomotives 0 40
86079900 -- Other 0 40
8608 Railway or tramway track fixtures and 
fittings; mechanical (including electro-
mechanical) signalling, safety or traffic 
control equipment for railways, tramways, 
roads, inland waterways, parking facilities, 
port installations or airfields; parts of the 
foregoing.
86080000 Railway or tramway track fixtures and 
fittings; mechanical (including electro-
mechanical) signalling, safety or traffic 
control equipment for railways, tramways, 
roads, inland waterways, parking facilities, 
port installations or airfields; parts of the 
foregoing.0 40
8609 Containers (including containers for the 
transport of fluids) specially designed and 
equipped for carriage by one or more modes 
of transport.
86090000 Containers (including containers for the 
transport of fluids) specially designed and 
equipped for carriage by one or more modes 
of transport.0 40
87 Vehicles other than railway or tramway 
rolling- stock, and parts and accessories 
thereof
8701 Tractors (other than tractors of heading 
87.09).
87011000 - Pedestrian controlled tractors 0 40
87012000 - Road tractors for semi ‑trailers 0 40
87013000 - Track‑laying tractors 0 40
87019000 - Other 0 40
Page 308 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
8702 Motor vehicles for the transport of ten or 
more persons, including the driver.
87021000 - With compression ‑ignition internal 
combustion piston engine (diesel or 
semi‑diesel)JP 0 40
87029000 - Other JP 0 40
8703 Motor cars and other motor vehicles 
principally designed for the transport of 
persons (other than those of heading 87.02), 
including station wagons and racing cars.
87031000 - Vehicles specially designed for travelling 
on snow; golf cars and similar vehiclesJP 0 40
87032 - Other vehicles, with spark ‑ignition internal 
combustion reciprocating piston engine:
87032100 -- Of a cylinder capacity not exceeding 1,000 
ccJP 0 40
87032200 -- Of a cylinder capacity exceeding 1,000 cc 
but not exceeding 1,500 ccJP 0 40
87032300 -- Of a cylinder capacity exceeding 1,500 cc 
but not exceeding 3,000 ccJP,US 0 30
87032400 -- Of a cylinder capacity exceeding 3,000 cc JP 0 40
87033 - Other vehicles, with compression ‑ignition 
internal combustion piston engine (diesel or 
semi‑diesel):
87033100 -- Of a cylinder capacity not exceeding 1,500 
ccJP 0 40
87033200 -- Of a cylinder capacity exceeding 1,500 cc 
but not exceeding 2,500 ccJP 0 40
87033300 -- Of a cylinder capacity exceeding 2,500 cc JP 0 40
87039000 - Other JP 0 40
8704 Motor vehicles for the transport of goods.
87041000 - Dumpers designed for off-highway use JP,US 0 15
87042 - Other, with compression-ignition internal 
combustion piston engine (diesel or semi-
diesel):
87042100 -- g.v.w. not exceeding 5 tonnes JP 0 40
87042200 -- g.v.w. exceeding 5 tonnes but not 
exceeding 20 tonnesJP 0 40
87042300 -- g.v.w. exceeding 20 tonnes JP 0 40
Page 309 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
87043 - Other, with spark-ignition internal 
combustion piston engine:
87043100 -- g.v.w. not exceeding 5 tonnes JP 0 40
87043200 -- g.v.w. exceeding 5 tonnes JP 0 40
87049000 - Other JP 0 40
8705 Special purpose motor vehicles, other than 
those principally designed for the transport 
of persons or goods (for example, 
breakdown lorries, crane lorries, fire fighting 
vehicles, concrete-mixer lorries, road 
sweeper lorries, spraying lorries, mobile 
workshops, mobile radiological units).
87051000 - Crane lorries JP 0 40
87052000 - Mobile drilling derricks JP 0 40
87053000 - Fire fighting vehicles JP 0 40
87054000 - Concrete-mixer lorries JP 0 40
87059000 - Other JP 0 40
8706 Chassis fitted with engines, for the motor 
vehicles of headings 87.01 to 87.05.
87060000 Chassis fitted with engines, for the motor 
vehicles of headings 87.01 to 87.05.0 40
8707 Bodies (including cabs), for the motor 
vehicles of headings 87.01 to 87.05.
87071000 - For the vehicles of heading 87.03 0 15
87079000 - Other 0 40
8708 Parts and accessories of the motor vehicles 
of headings 87.01 to 87.05.
87081000 - Bumpers and parts thereof JP,NZ 0 40
87082 - Other parts and accessories of bodies 
(including cabs):
87082100 -- Safety seat belts JP,NZ 0 40
87082900 -- Other JP,NZ 0 40
87083000 - Brakes and servo-brakes; parts thereof JP,NZ 0 40
87084000 - Gear boxes and parts thereof JP,NZ 0 40
87085000 - Drive-axles with differential, whether or not 
provided with other transmission 
components, and non-driving axles; parts 
thereofJP,NZ 0 40
Page 310 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
87087000 - Road wheels and parts and accessories 
thereofJP,NZ 0 40
87088000 - Suspension systems and parts thereof 
(including shock-absorbers)JP,NZ 0 40
87089 - Other parts and accessories:
87089100 -- Radiators and parts thereof JP,NZ 0 40
87089200 -- Silencers (mufflers) and exhaust pipes; 
parts thereofJP,NZ 0 40
87089300 -- Clutches and parts thereof JP,NZ 0 40
87089400 -- Steering wheels, steering columns and 
steering boxes; parts thereofJP,NZ 0 40
87089500 -- Safety airbags with inflater system; parts 
thereofJP,NZ 0 40
87089900 -- Other JP,NZ 0 40
8709 Works trucks, self-propelled, not fitted with 
lifting or handling equipment, of the type 
used in factories, warehouses, dock areas or 
airports for short distance transport of goods; 
tractors of the type used on railway station 
platforms; parts of the foregoing vehicles.
87091 - Vehicles:
87091100 -- Electrical 0 40
87091900 -- Other 0 40
87099000 - Parts 0 40
8710 Tanks and other armoured fighting vehicles, 
motorised, whether or not fitted with 
weapons, and parts of such vehicles.
87100000 Tanks and other armoured fighting vehicles, 
motorised, whether or not fitted with 
weapons, and parts of such vehicles.0 40
8711 Motorcycles (including mopeds) and cycles 
fitted with an auxiliary motor, with or without 
side-cars; side-cars.
87111000 - With reciprocating internal combustion 
piston engine of a cylinder capacity not 
exceeding 50 cc0 40
87112000 - With reciprocating internal combustion 
piston engine of a cylinder capacity 
exceeding 50 cc but not exceeding 250 cc0 40
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concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
87113000 - With reciprocating internal combustion 
piston engine of a cylinder capacity 
exceeding 250 cc but not exceeding 500 cc0 40
87114000 - With reciprocating internal combustion 
piston engine of a cylinder capacity 
exceeding 500 cc but not exceeding 800 cc0 40
87115000 - With reciprocating internal combustion 
piston engine of a cylinder capacity 
exceeding 800 ccUS 0 30
87119000 - Other 0 40
8712 Bicycles and other cycles (including delivery 
tricycles), not motorised.
87120000 Bicycles and other cycles (including delivery 
tricycles), not motorised.0 40
8713 Carriages for disabled persons, whether or 
not motorised or otherwise mechanically 
propelled.
87131000 - Not mechanically propelled 0 40
87139000 - Other 0 40
8714 Parts and accessories of vehicles of 
headings 87.11 to 87.13.
87141 - Of motorcycles (including mopeds):
87141100 -- Saddles 0 40
87141900 -- Other 0 40
87142000 - Of carriages for disabled persons 0 40
87149 - Other:
87149100 -- Frames and forks, and parts thereof 0 40
87149200 -- Wheel rims and spokes 0 40
87149300 -- Hubs, other than coaster braking hubs and 
hub brakes, and free-wheel sprocket-wheels0 40
87149400 -- Brakes, including coaster braking hubs 
and hub brakes, and parts thereof0 40
87149500 -- Saddles 0 40
87149600 -- Pedals and crank-gear, and parts thereof 0 40
87149900 -- Other 0 40
8715 Baby carriages and parts thereof.
87150000 Baby carriages and parts thereof. 0 40
Page 312 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
8716 Trailers and semi-trailers; other vehicles, not 
mechanically propelled; parts thereof.
87161000 - Trailers and semi-trailers of the caravan 
type, for housing or camping0 40
87162000 - Self-loading or self-unloading trailers and 
semi-trailers for agricultural purposes0 40
87163 - Other trailers and semi-trailers for the 
transport of goods:
87163100 -- Tanker trailers and tanker semi-trailers 0 40
87163900 -- Other 0 40
87164000 - Other trailers and semi-trailers 0 40
87168000 - Other vehicles 0 40
87169000 - Parts 0 40
88 Aircraft, spacecraft, and parts thereof
8801 Balloons and dirigibles; gliders, hang gliders 
and other non-powered aircraft.
88010000 Balloons and dirigibles; gliders, hang gliders 
and other non-powered aircraft.US 0 0
8802 Other aircraft (for example, helicopters, 
aeroplanes); spacecraft (including satellites) 
and suborbital and spacecraft launch 
vehicles.
88021 - Helicopters:
88021100 -- Of an unladen weight not exceeding 2,000 
kgUS 0 0
88021200 -- Of an unladen weight exceeding 2,000 kg US 0 0
88022000 - Aeroplanes and other aircraft, of an 
unladen weight not exceeding 2,000 kgUS 0 0
88023000 - Aeroplanes and other aircraft, of an 
unladen weight exceeding 2,000 kg but not 
exceeding 15,000 kgUS 0 0
88024000 - Aeroplanes and other aircraft, of an 
unladen weight exceeding 15,000 kgUS 0 0
88026000 - Spacecraft (including satellites) and 
suborbital and spacecraft launch vehiclesUS 0 0
8803 Parts of goods of heading 88.01 or 88.02.
88031000 - Propellers and rotors and parts thereof US 0 0
88032000 - Under-carriages and parts thereof US 0 0
Page 313 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
88033000 - Other parts of aeroplanes or helicopters US 0 0
88039000 - Other US 0 0
8804 Parachutes (including dirigible parachutes 
and paragliders) and rotochutes; parts 
thereof and accessories thereto.
88040000 Parachutes (including dirigible parachutes 
and paragliders) and rotochutes; parts 
thereof and accessories thereto.US 0 0
8805 Aircraft launching gear; deck-arrestor or 
similar gear; ground flying trainers; parts of 
the foregoing articles.
88051000 - Aircraft launching gear and parts thereof; 
deck-arrestor or similar gear and parts 
thereofUS 0 0
88052 - Ground flying trainers and parts thereof:
88052100 -- Air combat simulators and parts thereof US 0 0
88052900 -- Other US 0 0
89 Ships, boats and floating structures
8901 Cruise ships, excursion boats, ferry-boats, 
cargo ships, barges and similar vessels for 
the transport of persons or goods.
89011000 - Cruise ships, excursion boats and similar 
vessels principally designed for the transport 
of persons; ferry-boats of all kindsJP 0 40
89012000 - Tankers JP 0 40
89013000 - Refrigerated vessels, other than those of 
subheading 8901.20JP 0 40
89019000 - Other vessels for the transport of goods 
and other vessels for the transport of both 
persons and goodsJP 0 40
8902 Fishing vessels; factory ships and other 
vessels for processing or preserving fishery 
products.
89020000 Fishing vessels; factory ships and other 
vessels for processing or preserving fishery 
products.0 40
8903 Yachts and other vessels for pleasure or 
sports; rowing boats and canoes.
89031000 - Inflatable JP,US 0 40
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concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
89039 - Other:
89039100 -- Sailboats, with or without auxiliary motor JP 0 40
89039200 -- Motorboats, other than outboard 
motorboatsJP 0 65
89039900 -- Other JP 0 65
8904 Tugs and pusher craft.
89040000 Tugs and pusher craft. 0 40
8905 Light-vessels, fire-floats, dredgers, floating 
cranes and other vessels the navigability of 
which is subsidiary to their main function; 
floating docks; floating or submersible drilling 
or production platforms.
89051000 - Dredgers 0 40
89052000 - Floating or submersible drilling or 
production platforms0 40
89059000 - Other 0 40
8906 Other vessels, including warships and 
lifeboats other than rowing boats.
89061000 - Warships 0 40
89069000 - Other 0 40
8907 Other floating structures (for example, rafts, 
tanks, coffer-dams, landing-stages, buoys 
and beacons).
89071000 - Inflatable rafts 0 40
89079000 - Other 0 40
8908 Vessels and other floating structures for 
breaking up.
89080000 Vessels and other floating structures for 
breaking up.0 40
90 Optical, photographic, cinematographic, 
measuring, checking, precision, medical or 
surgical instruments and apparatus; parts 
and accessories thereof
Page 315 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
9001 Optical fibres and optical fibre bundles; 
optical fibre cables other than those of 
heading 85.44; sheets and plates of 
polarising material; lenses (including contact 
lenses), prisms, mirrors and other optical 
elements, of any material, unmounted, other 
than such elements of glass not optically 
worked.
90011000 - Optical fibres, optical fibre bundles and 
cables0 40
90012000 - Sheets and plates of polarising material 0 40
90013000 - Contact lenses 0 40
90014000 - Spectacle lenses of glass 0 40
90015000 - Spectacle lenses of other materials 0 40
90019000 - Other 0 40
9002 Lenses, prisms, mirrors and other optical 
elements, of any material, mounted, being 
parts of or fittings for instruments or 
apparatus, other than such elements of 
glass not optically worked.
90021 - Objective lenses:
90021100 -- For cameras, projectors or photographic 
enlargers or reducers0 40
90021900 -- Other 0 40
90022000 - Filters 0 40
90029000 - Other 0 40
9003 Frames and mountings for spectacles, 
goggles or the like, and parts thereof.
90031 - Frames and mountings:
90031100 -- Of plastics 0 40
90031900 -- Of other materials 0 40
90039000 - Parts 0 40
9004 Spectacles, goggles and the like, corrective, 
protective or other.
90041000 - Sunglasses 0 40
90049000 - Other 0 40
Page 316 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
9005 Binoculars, monoculars, other optical 
telescopes, and mountings therefor; other 
astronomical instruments and mountings 
therefor, but not including instruments for 
radio-astronomy.
90051000 - Binoculars 0 40
90058000 - Other instruments 0 40
90059000 - Parts and accessories (including 
mountings)0 40
9006 Photographic (other than cinematographic) 
cameras; photographic flashlight apparatus 
and flashbulbs other than discharge lamps of 
heading 85.39.
90061000 - Cameras of a kind used for preparing 
printing plates or cylinders0 40
90063000 - Cameras specially designed for underwater 
use, for aerial survey or for medical or 
surgical examination of internal organs; 
comparison cameras for forensic or 
criminological purposes0 40
90064000 - Instant print cameras 0 40
90065 - Other cameras:
90065100 -- With a through-the-lens viewfinder (single 
lens reflex (SLR)), for roll film of a width not 
exceeding 35 mm0 40
90065200 -- Other, for roll film of a width less than 35 
mm0 40
90065300 -- Other, for roll film of a width of 35 mm 0 40
90065900 -- Other 0 40
90066 - Photographic flashlight apparatus and 
flashbulbs:
90066100 -- Discharge lamp (“electronic”) flashlight 
apparatus0 65
90066900 -- Other 0 65
90069 - Parts and accessories:
90069100 -- For cameras 0 65
90069900 -- Other 0 65
Page 317 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
9007 Cinematographic cameras and projectors, 
whether or not incorporating sound recording 
or reproducing apparatus.
90071 - Cameras:
90071100 -- For film of less than 16 mm width or for 
double-8 mm film0 40
90071900 -- Other 0 40
90072000 - Projectors 0 40
90079 - Parts and accessories:
90079100 -- For cameras 0 40
90079200 -- For projectors 0 40
9008 Image projectors, other than 
cinematographic; photographic (other than 
cinematographic) enlargers and reducers.
90081000 - Slide projectors 0 65
90082000 - Microfilm, microfiche or other microform 
readers, whether or not capable of producing 
copies0 65
90083000 - Other image projectors 0 65
90084000 - Photographic (other than cinematographic) 
enlargers and reducers0 65
90089000 - Parts and accessories 0 65
9010 Apparatus and equipment for photographic 
(including cinematographic) laboratories, not 
specified or included elsewhere in this 
Chapter; negatoscopes; projection screens.
90101000 - Apparatus and equipment for automatically 
developing photographic (including 
cinematographic) film or paper in rolls or for 
automatically exposing developed film to 
rolls of photographic paper0 65
90105000 - Other apparatus and equipment for 
photographic (including cinematographic) 
laboratories; negatoscopes0 65
90106000 - Projection screens 0 65
90109000 - Parts and accessories 0 65
9011 Compound optical microscopes, including 
those for photomicrography, 
cinephotomicrography or microprojection.
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concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
90111000 - Stereoscopic microscopes 0 40
90112000 - Other microscopes, for photomicrography, 
cinephoto-micrography or microprojection0 40
90118000 - Other microscopes 0 40
90119000 - Parts and accessories 0 40
9012 Microscopes other than optical microscopes; 
diffraction apparatus.
90121000 - Microscopes other than optical 
microscopes; diffraction apparatus0 40
90129000 - Parts and accessories 0 40
9013 Liquid crystal devices not constituting 
articles provided for more specifically in 
other headings; lasers, other than laser 
diodes; other optical appliances and 
instruments, not specified or included 
elsewhere in this Chapter.
90131000 - Telescopic sights for fitting to arms; 
periscopes; telescopes designed to form 
parts of machines, appliances, instruments 
or apparatus of this Chapter or Section XVI0 40
90132000 - Lasers, other than laser diodes 0 40
90138000 - Other devices, appliances and instruments 0 40
90139000 - Parts and accessories 0 40
9014 Direction finding compasses; other 
navigational instruments and appliances.
90141000 - Direction finding compasses 0 40
90142000 - Instruments and appliances for 
aeronautical or space navigation (other than 
compasses)0 40
90148000 - Other instruments and appliances 0 40
90149000 - Parts and accessories 0 0
9015 Surveying (including photogrammetrical 
surveying), hydrographic, oceanographic, 
hydrological, meteorological or geophysical 
instruments and appliances, excluding 
compasses; rangefinders.
90151000 - Rangefinders 0 40
90152000 - Theodolites and tachymeters 
(tacheometers)0 40
Page 319 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
90153000 - Levels 0 40
90154000 - Photogrammetrical surveying instruments 
and appliances0 40
90158000 - Other instruments and appliances 0 0
90159000 - Parts and accessories 0 40
9016 Balances of a sensitivity of 5 cg or better, 
with or without weights.
90160000 Balances of a sensitivity of 5 cg or better, 
with or without weights.0 40
9017 Drawing, marking-out or mathematical 
calculating instruments (for example, drafting 
machines, pantographs, protractors, drawing 
sets, slide rules, disc calculators); 
instruments for measuring length, for use in 
the hand (for example, measuring rods and 
tapes, micrometers, callipers), not specified 
or included elsewhere in this Chapter.
90171000 - Drafting tables and machines, whether or 
not automatic0 40
90172000 - Other drawing, marking-out or 
mathematical calculating instruments0 40
90173000 - Micrometers, callipers and gauges 0 40
90178000 - Other instruments 0 40
90179000 - Parts and accessories 0 40
9018 Instruments and appliances used in medical, 
surgical, dental or veterinary sciences, 
including scintigraphic apparatus, other 
electro-medical apparatus and sight-testing 
instruments.
90181 - Electro-diagnostic apparatus (including 
apparatus for functional exploratory 
examination or for checking physiological 
parameters):
90181100 -- Electro-cardiographs 0 0
90181200 -- Ultrasonic scanning apparatus 0 0
90181300 -- Magnetic resonance imaging apparatus 0 0
90181400 -- Scintigraphic apparatus 0 0
90181900 -- Other 0 0
90182000 - Ultra-violet or infra-red ray apparatus 0 0
Page 320 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
90183 - Syringes, needles, catheters, cannulae and 
the like:
90183100 -- Syringes, with or without needles 0 0
90183200 -- Tubular metal needles and needles for 
sutures0 0
90183900 -- Other 0 0
90184 - Other instruments and appliances, used in 
dental sciences :
90184100 -- Dental drill engines, whether or not 
combined on a single base with other dental 
equipment0 0
90184900 -- Other 0 0
90185000 - Other ophthalmic instruments and 
appliances0 0
90189000 - Other instruments and appliances 0 0
9019 Mechano-therapy appliances; massage 
apparatus; psychological aptitude-testing 
apparatus; ozone therapy, oxygen therapy, 
aerosol therapy, artificial respiration or other 
therapeutic respiration apparatus.
90191000 - Mechano-therapy appliances; massage 
apparatus; psychological aptitude-testing 
apparatus0 0
90192000 - Ozone therapy, oxygen therapy, aerosol 
therapy, artificial respiration or other 
therapeutic respiration apparatus0 0
9020 Other breathing appliances and gas masks, 
excluding protective masks having neither 
mechanical parts nor replaceable filters.
90200000 Other breathing appliances and gas masks, 
excluding protective masks having neither 
mechanical parts nor replaceable filters.0 0
9021 Orthopaedic appliances, including crutches, 
surgical belts and trusses; splints and other 
fracture appliances; artificial parts of the 
body; hearing aids and other appliances 
which are worn or carried, or implanted in 
the body, to compensate for a defect or 
disability.
90211000 - Orthopaedic or fracture appliances 0 0
90212 - Artificial teeth and dental fittings:
Page 321 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
90212100 -- Artificial teeth 0 0
90212900 -- Other 0 0
90213 - Other artificial parts of the body:
90213100 -- Artificial joints 0 0
90213900 -- Other 0 0
90214000 - Hearing aids, excluding parts and 
accessories0 0
90215000 - Pacemakers for stimulating heart muscles, 
excluding parts and accessories0 0
90219000 - Other 0 0
9022 Apparatus based on the use of X-rays or of 
alpha, beta or gamma radiations, whether or 
not for medical, surgical, dental or veterinary 
uses, including radiography or radiotherapy 
apparatus, X-ray tubes and other X-ray 
generators, high tension generators, control 
panels and desks, screens, examination or 
treatment tables, chairs and the like.
90221 - Apparatus based on the use of X-rays, 
whether or not for medical, surgical, dental 
or veterinary uses, including radiography or 
radiotherapy apparatus:
90221200 -- Computed tomography apparatus 0 0
90221300 -- Other, for dental uses 0 0
90221400 -- Other, for medical, surgical or veterinary 
uses0 0
90221900 -- For other uses 0 40
90222 - Apparatus based on the use of alpha, beta 
or gamma radiations, whether or not for 
medical, surgical, dental or veterinary uses, 
including radiography or radiotherapy 
apparatus:
90222100 -- For medical, surgical, dental or veterinary 
uses0 0
90222900 -- For other uses 0 40
90223000 - X-ray tubes 0 0
90229000 - Other, including parts and accessories 0 0
Page 322 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
9023 Instruments, apparatus and models, 
designed for demonstrational purposes (for 
example, in education or exhibitions), 
unsuitable for other uses.
90230000 Instruments, apparatus and models, 
designed for demonstrational purposes (for 
example, in education or exhibitions), 
unsuitable for other uses.0 40
9024 Machines and appliances for testing the 
hardness, strength, compressibility, elasticity 
or other mechanical properties of materials 
(for example, metals, wood, textiles, paper, 
plastics).
90241000 - Machines and appliances for testing metals 0 40
90248000 - Other machines and appliances 0 40
90249000 - Parts and accessories 0 40
9025 Hydrometers and similar floating 
instruments, thermometers, pyrometers, 
barometers, hygrometers and 
psychrometers, recording or not, and any 
combination of these instruments.
90251 - Thermometers and pyrometers, not 
combined with other instruments:
90251100 -- Liquid‑filled, for direct reading 0 40
90251900 -- Other 0 40
90258000 - Other instruments 0 0
90259000 - Parts and accessories 0 40
9026 Instruments and apparatus for measuring or 
checking the flow, level, pressure or other 
variables of liquids or gases (for example, 
flow meters, level gauges, manometers, heat 
meters), excluding instruments and 
apparatus of heading 90.14, 90.15, 90.28 or 
90.32.
90261000 - For measuring or checking the flow or level 
of liquids0 40
90262000 - For measuring or checking pressure 0 40
90268000 - Other instruments or apparatus 0 40
90269000 - Parts and accessories 0 40
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concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
9027 Instruments and apparatus for physical or 
chemical analysis (for example, 
polarimeters, refractometers, spectrometers, 
gas or smoke analysis apparatus); 
instruments and apparatus for measuring or 
checking viscosity, porosity, expansion, 
surface tension or the like; instruments and 
apparatus for measuring or checking 
quantities of heat, sound or light (including 
exposure meters); microtomes.
90271000 - Gas or smoke analysis apparatus 0 40
90272000 - Chromatographs and electrophoresis 
instruments0 40
90273000 - Spectrometers, spectrophotometers and 
spectrographs using optical radiations (UV, 
visible, IR)0 40
90275000 - Other instruments and apparatus using 
optical radiations (UV, visible, IR)0 40
90278000 - Other instruments and apparatus 0 40
90279000 - Microtomes; parts and accessories 0 40
9028 Gas, liquid or electricity supply or production 
meters, including calibrating meters therefor.
90281000 - Gas meters 0 40
90282000 - Liquid meters 0 40
90283000 - Electricity meters 0 40
90289000 - Parts and accessories 0 40
9029 Revolution counters, production counters, 
taximeters, mileometers, pedometers and 
the like; speed indicators and tachometers, 
other than those of heading 90.14 or 90.15; 
stroboscopes.
90291000 - Revolution counters, production counters, 
taximeters, mileometers, pedometers and 
the like0 40
90292000 - Speed indicators and tachometers; 
stroboscopes0 40
90299000 - Parts and accessories 0 40
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concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
9030 Oscilloscopes, spectrum analysers and other 
instruments and apparatus for measuring or 
checking electrical quantities, excluding 
meters of heading 90.28; instruments and 
apparatus for measuring or detecting alpha, 
beta, gamma, X ‑ray, cosmic or other 
ionising radiations.
90301000 - Instruments and apparatus for measuring 
or detecting ionising radiationsNZ 0 40
90302000 - Oscilloscopes and oscillographs NZ 0 40
90303 - Other instruments and apparatus, for 
measuring or checking voltage, current, 
resistance or power:
90303100 -- Multimeters without a recording device NZ 0 40
90303200 -- Multimeters with a recording device NZ 0 40
90303300 -- Other, without a recording device NZ 0 40
90303900 -- Other, with a recording device NZ 0 40
90304000 - Other instruments and apparatus, specially 
designed for telecommunications (for 
example, cross ‑talk meters, gain measuring 
instruments, distortion factor meters, 
psophometers)NZ 0 40
90308 - Other instruments and apparatus:
90308200 -- For measuring or checking semiconductor 
wafers or devicesNZ 0 40
90308400 -- Other, with a recording device NZ 0 40
90308900 -- Other NZ 0 40
90309000 - Parts and accessories NZ 0 40
9031 Measuring or checking instruments, 
appliances and machines, not specified or 
included elsewhere in this Chapter; profile 
projectors.
90311000 - Machines for balancing mechanical parts 0 40
90312000 - Test benches 0 40
90314 - Other optical instruments and appliances:
90314100 -- For inspecting semiconductor wafers or 
devices or for inspecting photomasks or 
reticles used in manufacturing 
semiconductor devices0 40
Page 325 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
90314900 -- Other 0 40
90318000 - Other instruments, appliances and 
machinesUS 0 30
90319000 - Parts and accessories 0 40
9032 Automatic regulating or controlling 
instruments and apparatus.
90321000 - Thermostats 0 40
90322000 - Manostats 0 40
90328 - Other instruments and apparatus:
90328100 -- Hydraulic or pneumatic 0 40
90328900 -- Other 0 40
90329000 - Parts and accessories 0 25
9033 Parts and accessories (not specified or 
included elsewhere in this Chapter) for 
machines, appliances, instruments or 
apparatus of Chapter 90.
90330000 Parts and accessories (not specified or 
included elsewhere in this Chapter) for 
machines, appliances, instruments or 
apparatus of Chapter 90.0 75
91 Clocks and watches and parts thereof
9101 Wrist-watches, pocket-watches and other 
watches, including stop-watches, with case 
of precious metal or of metal clad with 
precious metal.
91011 - Wrist-watches, electrically operated, 
whether or not incorporating a stop-watch 
facility:
91011100 -- With mechanical display only 0 40
91011900 -- Other 0 40
91012 - Other wrist-watches, whether or not 
incorporating a stop-watch facility:
91012100 -- With automatic winding 0 40
91012900 -- Other 0 40
91019 - Other:
91019100 -- Electrically operated 0 40
91019900 -- Other 0 40
Page 326 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
9102 Wrist-watches, pocket-watches and other 
watches, including stop-watches, other than 
those of heading 91.01.
91021 - Wrist-watches, electrically operated, 
whether or not incorporating a stop-watch 
facility:
91021100 -- With mechanical display only 0 40
91021200 -- With opto-electronic display only 0 40
91021900 -- Other 0 40
91022 - Other wrist-watches, whether or not 
incorporating a stop-watch facility:
91022100 -- With automatic winding 0 40
91022900 -- Other 0 40
91029 - Other:
91029100 -- Electrically operated 0 40
91029900 -- Other 0 40
9103 Clocks with watch movements, excluding 
clocks of heading 91.04.
91031000 - Electrically operated 0 40
91039000 - Other 0 40
9104 Instrument panel clocks and clocks of a 
similar type for vehicles, aircraft, spacecraft 
or vessels.
91040000 Instrument panel clocks and clocks of a 
similar type for vehicles, aircraft, spacecraft 
or vessels.0 40
9105 Other clocks.
91051 - Alarm clocks:
91051100 -- Electrically operated 0 40
91051900 -- Other 0 40
91052 - Wall clocks:
91052100 -- Electrically operated 0 40
91052900 -- Other 0 40
91059 - Other:
91059100 -- Electrically operated 0 40
91059900 -- Other 0 40
Page 327 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
9106 Time of day recording apparatus and 
apparatus for measuring, recording or 
otherwise indicating intervals of time, with 
clock or watch movement or with 
synchronous motor (for example, time-
registers, time-recorders).
91061000 - Time-registers; time-recorders 0 65
91069000 - Other 0 65
9107 Time switches with clock or watch movement 
or with synchronous motor.
91070000 Time switches with clock or watch movement 
or with synchronous motor.0 65
9108 Watch movements, complete and 
assembled.
91081 - Electrically operated:
91081100 -- With mechanical display only or with a 
device to which a mechanical display can be 
incorporated0 65
91081200 -- With opto-electronic display only 0 65
91081900 -- Other 0 65
91082000 - With automatic winding 0 65
91089000 - Other 0 65
9109 Clock movements, complete and assembled.
91091 - Electrically operated:
91091100 -- Of alarm clocks 0 65
91091900 -- Other 0 65
91099000 - Other 0 65
9110 Complete watch or clock movements, 
unassembled or partly assembled 
(movement sets); incomplete watch or clock 
movements, assembled; rough watch or 
clock movements.
91101 - Of watches:
91101100 -- Complete movements, unassembled or 
partly assembled (movement sets)0 65
91101200 -- Incomplete movements, assembled 0 65
91101900 -- Rough movements 0 65
91109000 - Other 0 65
Page 328 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
9111 Watch cases and parts thereof.
91111000 - Cases of precious metal or of metal clad 
with precious metal0 65
91112000 - Cases of base metal, whether or not gold- 
or silver-plated0 65
91118000 - Other cases 0 65
91119000 - Parts 0 65
9112 Clock cases and cases of a similar type for 
other goods of this Chapter, and parts 
thereof.
91122000 - Cases 0 65
91129000 - Parts 0 65
9113 Watch straps, watch bands and watch 
bracelets, and parts thereof.
91131000 - Of precious metal or of metal clad with 
precious metal0 65
91132000 - Of base metal, whether or not gold- or 
silver-plated0 65
91139000 - Other 0 65
9114 Other clock or watch parts.
91141000 - Springs, including hair-springs 0 65
91142000 - Jewels 0 65
91143000 - Dials 0 65
91144000 - Plates and bridges 0 65
91149000 - Other 0 65
92 Musical instruments; parts and accessories 
of such articles
9201 Pianos, including automatic pianos; 
harpsichords and other keyboard stringed 
instruments.
92011000 - Upright pianos 0 40
92012000 - Grand pianos 0 40
92019000 - Other 0 40
9202 Other string musical instruments (for 
example, guitars, violins, harps).
92021000 - Played with a bow 0 40
92029000 - Other 0 40
Page 329 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
9205 Other wind musical instruments (for 
example, clarinets, trumpets, bagpipes).
92051000 - Brass-wind instruments 0 40
92059000 - Other 0 40
9206 Percussion musical instruments (for 
example, drums, xylophones, cymbals, 
castanets, maracas).
92060000 Percussion musical instruments (for 
example, drums, xylophones, cymbals, 
castanets, maracas).0 40
9207 Musical instruments, the sound of which is 
produced, or must be amplified, electrically 
(for example, organs, guitars, accordions).
92071000 - Keyboard instruments, other than 
accordions0 40
92079000 - Other 0 40
9208 Musical boxes, fairground organs, 
mechanical street organs, mechanical 
singing birds, musical saws and other 
musical instruments not falling within any 
other heading of this Chapter; decoy calls of 
all kinds; whistles, call horns and other 
mouth-blown sound signalling instruments.
92081000 - Musical boxes 0 65
92089000 - Other 0 65
9209 Parts (for example, mechanisms for musical 
boxes) and accessories (for example, cards, 
discs and rolls for mechanical instruments) 
of musical instruments; metronomes, tuning 
forks and pitch pipes of all kinds.
92093000 - Musical instrument strings 0 40
92099 - Other:
92099100 -- Parts and accessories for pianos 0 40
92099200 -- Parts and accessories for the musical 
instruments of heading 92.020 40
92099400 -- Parts and accessories for the musical 
instruments of heading 92.070 40
92099900 -- Other 0 40
93 Arms and ammunition; parts and 
accessories thereof
Page 330 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
9301 Military weapons, other than revolvers, 
pistols and the arms of heading 93.07.
93011 - Artillery weapons (for example, guns, 
howitzers and mortars) :
93011100 -- Self-propelled 55 2013 US 0 200
93011900 -- Other 55 2013 US 0 200
93012000 - Rocket launchers; flame-throwers; grenade 
launchers; torpedo tubes and similar 
projectors55 2013 US 0 200
93019000 - Other 55 2013 US 0 200
9302 Revolvers and pistols, other than those of 
heading 93.03 or 93.04.
93020000 Revolvers and pistols, other than those of 
heading 93.03 or 93.04.55 2013 US 0 200
9303 Other firearms and similar devices which 
operate by the firing of an explosive charge 
(for example, sporting shotguns and rifles, 
muzzle-loading firearms, Very pistols and 
other devices designed to project only signal 
flares, pistols and revolvers for firing blank 
ammunition, captive-bolt humane killers, line-
throwing guns).
93031000 - Muzzle-loading firearms 55 2013 US 0 200
93032000 - Other sporting, hunting or target-shooting 
shotguns, including combination shotgun-
rifles55 2013 US 0 200
93033000 - Other sporting, hunting or target-shooting 
rifles55 2013 US 0 200
93039000 - Other 55 2013 US 0 200
9304 Other arms (for example, spring, air or gas 
guns and pistols, truncheons), excluding 
those of heading 93.07.
93040000 Other arms (for example, spring, air or gas 
guns and pistols, truncheons), excluding 
those of heading 93.07.55 2013 US 0 200
9305 Parts and accessories of articles of headings 
93.01 to 93.04.
93051000 - Of revolvers or pistols 55 2013 US 0 200
93052 - Of shotguns or rifles of heading 93.03:
93052100 -- Shotgun barrels 55 2013 US 0 200
Page 331 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
93052900 -- Other 55 2013 US 0 200
93059 - Other:
93059100 -- Of military weapons of heading 93.01 US 0 55
93059900 -- Other 55 2013 US 0 200
9306 Bombs, grenades, torpedoes, mines, 
missiles and similar munitions of war and 
parts thereof; cartridges and other 
ammunition and projectiles and parts 
thereof, including shot and cartridge wads.
93062 - Shotgun cartridges and parts thereof; air 
gun pellets:
93062100 -- Cartridges 55 2013 US 0 150
93062900 -- Other 55 2013 US 0 150
93063000 - Other cartridges and parts thereof 55 2013 US 0 150
93069000 - Other 55 2013 US 0 150
9307 Swords, cutlasses, bayonets, lances and 
similar arms and parts thereof and 
scabbards and sheaths therefor.
93070000 Swords, cutlasses, bayonets, lances and 
similar arms and parts thereof and 
scabbards and sheaths therefor.55 2013 US 0 150
94 Furniture; bedding, mattresses, mattress 
supports, cushions and similar stuffed 
furnishings; lamps and lighting fittings, not 
elsewhere specified or included; illuminated 
signs, illuminated name- plates and the like; 
prefabricated buildings
9401 Seats (other than those of heading 94.02), 
whether or not convertible into beds, and 
parts thereof.
94011000 - Seats of a kind used for aircraft NZ 0 65
94012000 - Seats of a kind used for motor vehicles NZ 0 65
94013000 - Swivel seats with variable height adjustment NZ 0 65
94014000 - Seats other than garden seats or camping 
equipment, convertible into bedsNZ 0 65
94015 - Seats of cane, osier, bamboo or similar 
materials:
94015100 -- Of bamboo or rattan NZ 0 65
94015900 -- Other NZ 0 65
Page 332 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
94016 - Other seats, with wooden frames:
94016100 -- Upholstered NZ 0 65
94016900 -- Other NZ 0 65
94017 - Other seats, with metal frames:
94017100 -- Upholstered NZ 0 65
94017900 -- Other NZ 0 65
94018000 - Other seats NZ 0 65
94019000 - Parts NZ 0 65
9402 Medical, surgical, dental or veterinary 
furniture (for example, operating tables, 
examination tables, hospital beds with 
mechanical fittings, dentists' chairs); barbers' 
chairs and similar chairs, having rotating as 
well as both reclining and elevating 
movements; parts of the foregoing articles.
94021000 - Dentists', barbers' or similar chairs and 
parts thereof0 0
94029000 - Other 0 65
9403 Other furniture and parts thereof.
94031000 - Metal furniture of a kind used in offices NZ 0 65
94032000 - Other metal furniture NZ 0 65
94033000 - Wooden furniture of a kind used in offices NZ 0 65
94034000 - Wooden furniture of a kind used in the 
kitchenNZ 0 65
940350 - Wooden furniture of a kind used in the 
bedroom
94035010 -- Camphorwood chests and the like NZ 0 40
94035090 -- Other NZ 0 65
94036000 - Other wooden furniture NZ,US 0 50
94037000 - Furniture of plastics NZ 0 65
94038 - Furniture of other materials, including cane, 
osier, bamboo or similar materials:
94038100 -- Of bamboo or rattan NZ 0 65
94038900 -- Other NZ 0 65
94039000 - Parts NZ 0 65
Page 333 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
9404 Mattress supports; articles of bedding and 
similar furnishing (for example, mattresses, 
quilts, eiderdowns, cushions, pouffes and 
pillows) fitted with springs or stuffed or 
internally fitted with any material or of cellular 
rubber or plastics, whether or not covered.
94041000 - Mattress supports NZ 0 65
94042 - Mattresses:
94042100 -- Of cellular rubber or plastics, whether or 
not coveredNZ 0 65
94042900 -- Of other materials NZ 0 65
94043000 - Sleeping bags NZ 0 65
94049000 - Other NZ 0 65
9405 Lamps and lighting fittings including 
searchlights and spotlights and parts thereof, 
not elsewhere specified or included; 
illuminated signs, illuminated name-plates 
and the like, having a permanently fixed light 
source, and parts thereof not elsewhere 
specified or included.
94051000 - Chandeliers and other electric ceiling or 
wall lighting fittings, excluding those of a kind 
used for lighting public open spaces or 
thoroughfares0 65
94052000 - Electric table, desk, bedside or floor-
standing lamps0 65
94053000 - Lighting sets of a kind used for Christmas 
trees0 40
94054000 - Other electric lamps and lighting fittings 0 65
94055000 - Non-electrical lamps and lighting fittings US 0 35
94056000 - Illuminated signs, illuminated name-plates 
and the likeUS 0 45
94059 - Parts:
94059100 -- Of glass 0 65
94059200 -- Of plastics 0 65
94059900 -- Other 0 65
9406 Prefabricated buildings.
94060000 Prefabricated buildings. NZ 0 65
Page 334 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
95 Toys, games and sports requisites; parts 
and accessories thereof
9503 Tricycles, scooters, pedal cars and similar 
wheeled toys; dolls' carriages; dolls; other 
toys; reduced-size ("scale") models and 
similar recreational models, working or not; 
puzzles of all kinds.
95030000 Tricycles, scooters, pedal cars and similar 
wheeled toys; dolls' carriages; dolls; other 
toys; reduced-size ("scale") models and 
similar recreational models, working or not; 
puzzles of all kinds.0 40
9504 Articles for funfair, table or parlour games, 
including pintables, billiards, special tables 
for casino games and automatic bowling 
alley equipment.
95041000 - Video games of a kind used with a 
television receiver0 65
95042000 - Articles and accessories for billiards of all 
kinds0 65
95043000 - Other games, operated by coins, 
banknotes, bank cards, tokens or by other 
means of payment, other than bowling alley 
equipment0 65
95044000 - Playing cards 0 65
95049000 - Other 0 65
9505 Festive, carnival or other entertainment 
articles, including conjuring tricks and 
novelty jokes.
95051000 - Articles for Christmas festivities 0 40
95059000 - Other 0 65
9506 Articles and equipment for general physical 
exercise, gymnastics, athletics, other sports 
(including table ‑ tennis) or outdoor games, 
not specified or included elsewhere in this 
Chapter; swimming pools and paddling pools.
95061 - Snow‑skis and other snow ‑ski equipment:
95061100 -- Skis 0 40
95061200 -- Ski‑fastenings (ski ‑bindings) 0 40
95061900 -- Other 0 40
Page 335 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
95062 - Water‑skis, surf ‑boards, sailboards and 
other water ‑sport equipment:
95062100 -- Sailboards 0 40
95062900 -- Other 0 40
95063 - Golf clubs and other golf equipment:
95063100 -- Clubs, complete 0 40
95063200 -- Balls 0 40
95063900 -- Other US 0 20
95064000 - Articles and equipment for table ‑tennis 0 40
95065 - Tennis, badminton or similar rackets, 
whether or not strung:
95065100 -- Lawn‑tennis rackets, whether or not strung 0 40
95065900 -- Other 0 40
95066 - Balls, other than golf balls and table ‑tennis 
balls:
95066100 -- Lawn‑tennis balls 0 40
95066200 -- Inflatable 0 40
95066900 -- Other 0 40
95067000 - Ice skates and roller skates, including 
skating boots with skates attached0 40
95069 - Other:
95069100 -- Articles and equipment for general 
physical exercise, gymnastics or athletics0 40
95069900 -- Other 0 40
9507 Fishing rods, fish ‑hooks and other line 
fishing tackle; fish landing nets, butterfly nets 
and similar nets; decoy “birds” (other than 
those of heading 92.08 or 97.05) and similar 
hunting or shooting requisites.
95071000 - Fishing rods 0 40
95072000 - Fish‑hooks, whether or not snelled 0 40
95073000 - Fishing reels 0 40
95079000 - Other 0 40
9508 Roundabouts, swings, shooting galleries and 
other fairground amusements; travelling 
circuses and travelling menageries; 
travelling theatres.
Page 336 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
95081000 - Travelling circuses and travelling 
menageries0 40
95089000 - Other 0 40
96 Miscellaneous manufactured articles
9601 Worked ivory, bone, tortoise-shell, horn, 
antlers, coral, mother-of-pearl and other 
animal carving material, and articles of these 
materials (including articles obtained by 
moulding).
96011000 - Worked ivory and articles of ivory 0 65
96019000 - Other 0 65
9602 Worked vegetable or mineral carving 
material and articles of these materials; 
moulded or carved articles of wax, of stearin, 
of natural gums or natural resins or of 
modelling pastes, and other moulded or 
carved articles, not elsewhere specified or 
included; worked, unhardened gelatin 
(except gelatin of heading 35.03) and 
articles of unhardened gelatin.
96020000 Worked vegetable or mineral carving 
material and articles of these materials; 
moulded or carved articles of wax, of stearin, 
of natural gums or natural resins or of 
modelling pastes, and other moulded or 
carved articles, not elsewhere specified or 
included; worked, unhardened gelatin 
(except gelatin of heading 35.03) and 
articles of unhardened gelatin.0 65
9603 Brooms, brushes (including brushes 
constituting parts of machines, appliances or 
vehicles), hand ‑operated mechanical floor 
sweepers, not motorised, mops and feather 
dusters; prepared knots and tufts for broom 
or brush making; paint pads and rollers; 
squeegees (other than roller squeegees).
96031000 ‑ Brooms and brushes, consisting of twigs or 
other vegetable materials bound together, 
with or without handles0 65
Page 337 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
96032 ‑ Tooth brushes, shaving brushes, hair 
brushes, nail brushes, eyelash brushes and 
other toilet brushes for use on the person, 
including such brushes constituting parts of 
appliances:
96032100 -- Tooth brushes, including dental ‑plate 
brushes0 40
96032900 ‑‑ Other 0 40
96033000 ‑ Artists' brushes, writing brushes and 
similar brushes for the application of 
cosmetics0 65
96034000 ‑ Paint, distemper, varnish or similar 
brushes (other than brushes of subheading 
9603.30); paint pads and rollers0 65
96035000 ‑ Other brushes constituting parts of 
machines, appliances or vehicles0 65
96039000 ‑ Other 0 65
9604 Hand sieves and hand riddles.
96040000 Hand sieves and hand riddles. 0 65
9605 Travel sets for personal toilet, sewing or 
shoe or clothes cleaning.
96050000 Travel sets for personal toilet, sewing or 
shoe or clothes cleaning.0 65
9606 Buttons, press-fasteners, snap-fasteners 
and press-studs, button moulds and other 
parts of these articles; button blanks.
96061000 - Press-fasteners, snap-fasteners and press-
studs and parts therefor0 40
96062 - Buttons:
96062100 -- Of plastics, not covered with textile material 0 40
96062200 -- Of base metal, not covered with textile 
material0 40
96062900 -- Other 0 40
96063000 - Button moulds and other parts of buttons; 
button blanks0 40
9607 Slide fasteners and parts thereof.
96071 - Slide fasteners:
96071100 -- Fitted with chain scoops of base metal 0 40
96071900 -- Other 0 40
Page 338 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
96072000 - Parts 0 40
9608 Ball point pens; felt tipped and other porous-
tipped pens and markers; fountain pens, 
stylograph pens and other pens; duplicating 
stylos; propelling or sliding pencils; pen-
holders, pencil-holders and similar holders; 
parts (including caps and clips) of the 
foregoing articles, other than those of 
heading 96.09.
96081000 - Ball point pens 0 40
96082000 - Felt tipped and other porous-tipped pens 
and markers0 40
96083 - Fountain pens, stylograph pens and other 
pens:
96083100 -- Indian ink drawing pens 0 40
96083900 -- Other 0 40
96084000 - Propelling or sliding pencils 0 40
96085000 - Sets of articles from two or more of the 
foregoing subheadings0 40
96086000 - Refills for ball point pens, comprising the 
ball point and ink-reservoir0 40
96089 - Other:
96089100 -- Pen nibs and nib points 0 40
96089900 -- Other 0 40
9609 Pencils (other than pencils of heading 
96.08), crayons, pencil leads, pastels, 
drawing charcoals, writing or drawing chalks 
and tailors' chalks.
96091000 - Pencils and crayons, with leads encased in 
a rigid sheath0 40
96092000 - Pencil leads, black or coloured 0 40
96099000 - Other 0 40
9610 Slates and boards, with writing or drawing 
surfaces, whether or not framed.
96100000 Slates and boards, with writing or drawing 
surfaces, whether or not framed.0 40
Page 339 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
9611 Date, sealing or numbering stamps, and the 
like (including devices for printing or 
embossing labels), designed for operating in 
the hand; hand-operated composing sticks 
and hand printing sets incorporating such 
composing sticks.
96110000 Date, sealing or numbering stamps, and the 
like (including devices for printing or 
embossing labels), designed for operating in 
the hand; hand-operated composing sticks 
and hand printing sets incorporating such 
composing sticks.0 40
9612 Typewriter or similar ribbons, inked or 
otherwise prepared for giving impressions, 
whether or not on spools or in cartridges; ink-
pads, whether or not inked, with or without 
boxes.
96121000 - Ribbons 0 40
96122000 - Ink-pads 0 40
9613 Cigarette lighters and other lighters, whether 
or not mechanical or electrical, and parts 
thereof other than flints and wicks.
96131000 - Pocket lighters, gas fuelled, non-refillable 0 40
96132000 - Pocket lighters, gas fuelled, refillable 0 40
96138000 - Other lighters 0 40
96139000 - Parts 0 40
9614 Smoking pipes (including pipe bowls) and 
cigar or cigarette holders, and parts thereof.
96140000 Smoking pipes (including pipe bowls) and 
cigar or cigarette holders, and parts thereof.0 40
9615 Combs, hair-slides and the like; hairpins, 
curling pins, curling grips, hair-curlers and 
the like, other than those of heading 85.16, 
and parts thereof.
96151 - Combs, hair-slides and the like:
96151100 -- Of hard rubber or plastics 0 40
96151900 -- Other 0 40
96159000 - Other 0 40
Page 340 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
9616 Scent sprays and similar toilet sprays, and 
mounts and heads therefor; powder-puffs 
and pads for the application of cosmetics or 
toilet preparations.
96161000 - Scent sprays and similar toilet sprays, and 
mounts and heads therefor0 40
96162000 - Powder-puffs and pads for the application 
of cosmetics or toilet preparations0 40
9617 Vacuum flasks and other vacuum vessels, 
complete with cases; parts thereof other than 
glass inners.
96170000 Vacuum flasks and other vacuum vessels, 
complete with cases; parts thereof other than 
glass inners.0 40
9618 Tailors' dummies and other lay figures; 
automata and other animated displays used 
for shop window dressing.
96180000 Tailors' dummies and other lay figures; 
automata and other animated displays used 
for shop window dressing.0 40
97 Works of art, collectors' pieces and antiques
9701 Paintings, drawings and pastels, executed 
entirely by hand, other than drawings of 
heading 49.06 and other than hand-painted 
or hand-decorated manufactured articles; 
collages and similar decorative plaques.
97011000 - Paintings, drawings and pastels 0 40
97019000 - Other 0 40
9702 Original engravings, prints and lithographs.
97020000 Original engravings, prints and lithographs. US 0 20
9703 Original sculptures and statuary, in any 
material.
97030000 Original sculptures and statuary, in any 
material.0 40
9704 Postage or revenue stamps, stamp-
postmarks, first-day covers, postal stationery 
(stamped paper), and the like, used or 
unused, other than those of heading 49.07.
Page 341 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
97040000 Postage or revenue stamps, stamp-
postmarks, first-day covers, postal stationery 
(stamped paper), and the like, used or 
unused, other than those of heading 49.07.0 40
9705 Collections and collectors' pieces of 
zoological, botanical, mineralogical, 
anatomical, historical, archaeological, 
palaeontological, ethnographic or 
numismatic interest.
97050000 Collections and collectors' pieces of 
zoological, botanical, mineralogical, 
anatomical, historical, archaeological, 
palaeontological, ethnographic or 
numismatic interest.0 40
9706 Antiques of an age exceeding one hundred 
years.
97060000 Antiques of an age exceeding one hundred 
years.0 40
98010000 Personal and household effects (see 
exemption X. 20, schedule III & IV to the 
Customs tariff )0 0
Page 342 WT/ACC/SPEC/VUT/8/Rev.1/Add.1Schedule ____ - Republic of Vanuatu
PART II - PREFERENTIAL TARIFF
NIL
Page 343 WT/ACC/SPEC/VUT/8/Rev.1/Add.1Schedule ____ - Republic of Vanuatu
PART III - NON-TARIFF CONCESSIONS
Tariff item number Description of products Concessions
Page 344 WT/ACC/SPEC/VUT/8/Rev.1/Add.1Schedule ____ - Republic of Vanuatu
PART IV - AGRICULTURAL PRODUCTS:  COMMITMENTS LIMITING SUBSIDIZATION
(Article 3 of the Agreement on Agriculture)
SECTION I - Domestic Support:  Total AMS Commitments
BASE TOTAL AMS Final bound commitment levelsRelevant Support 
Tables and document 
Supporting Tables DS:1 to DS:9 in document 
WT/ACC/SPEC/VUT/6/Rev.3Vanuatu has no programmes or policies 
that are subject to reduction commitments 
within the meaning of Article 6 of the 
Agreement on Agriculture.Nil
Page 345 WT/ACC/SPEC/VUT/8/Rev.1/Add.1Schedule ____ - Republic of Vanuatu
PART IV - AGRICULTURAL PRODUCTS:  COMMITMENTS LIMITING SUBSIDIZATION
SECTION II - Export Subsidies:  Budgetary Outlay and Quantity Reduction Commitments
Description of 
products and 
tariff item no.Base 
outlay 
levelRelevant Supporting 
Tables and 
document referenceCalendar/other 
year appliedAnnual and final 
outlay commitment 
levelsBase 
quantityCalendar/other 
year appliedAnnual and final 
quantity 
commitment levels
Supporting Table ES:1 
in document 
WT/ACC/SPEC/VUT/6/Rev.3Nil Nil Nil Nil Nil Nil Nil
Page 346 WT/ACC/SPEC/VUT/8/Rev.1/Add.1Schedule ____ - Republic of Vanuatu
PART IV - AGRICULTURAL PRODUCTS:  COMMITMENTS LIMITING SUBSIDIZATION
SECTION III - Commitments Limiting the Scope of Export Subsidies
Description of products Nature of Commitments
Page 347 WT/ACC/SPEC/VUT/8/Rev.1/Add.1