RESTRICTED  ORGANISATION MONDIALE  
DU COMMERCE  G/MA/TAR/RS/126 
25 juillet 2007 
 
 (07-3176) 
Comité de l'accès aux marchés Original:   anglais 
  
 
RECTIFICATIONS ET MODIFICATIONS DES LISTES 
 
Liste LX – République de Corée
 
  
 La communication ci-après, datée du 17 juillet 2007, est distribuée à la demande de la 
délégation de la République de Corée.  
_______________ 
 
 
 Conformément aux procédures de modification et de rectification des listes de concessions tarifaires
1, la République de Corée communique ci-joint des projets de changements visant à corriger 
huit erreurs techniques qui se sont glissées dans la Liste LX à la suite de la transposition dans le 
SH1996.2  Ces rectifications ne modifient pas les concessions et les engagements inscrits par la 
République de Corée dans sa Liste LX. 
 
 Les rectifications visent i) à corriger le numéro de position tarifaire 7604.10.0000 en le 
remplaçant par 7601.10.0000, ii) à transférer les dési gnations de produits et le s numéros de positions 
tarifaires de 2308.90.0000 à 1404.10 .2000, 2308.90.1000 et 2308.90.90 00 et les numéros de positions 
tarifaires de 2933.90.4000 à 3002.90.3010;  et iii)  à corriger les taux consolidés correspondant aux 
numéros de positions tarifaires 5403.10.0000, 5 403.20.9000, 5403.31.00 00, 7014.00.1000 et 
9033.00.0000 qui ont été indiqués au moment de l' introduction des modifications du SH1996 dans la 
Liste.   Les annexes contiennent des notes explicatives détaillées et des tableaux présentant les projets 
de rectifications.
3  La République de Corée note que ces corr ections ne modifient pas la portée de ses 
concessions. 
 
_______________ 
 
 
 Si aucune objection n'est notifiée au Secrétaria t dans un délai de trois mois à compter de la 
date du présent document, les rectifications et m odifications apportées à la Liste LX – République de 
Corée seront considérées comme approuvées et seront formellement certifiées. 
                                                      
1 Décision du 26 mars 1980, document du GATT IBDD, S27/26. 
 
2 Les positions tarifaires visées par les modifications du SH96 ont été certifiées dans le document 
WT/Let/339. 
 
3 En anglais seulement. 
  
  G/MA/TAR/RS/126 
Page 2 
ATTACHMENT 1 – EXPLANATORY NOTE 
 
 
(i) Correct the tariff item number 7604.10.0000 to 7601.10.0000 in the HS 1996 Changes to Schedule LX (WT/Let/339)  
  Due to a technical error, the tariff item number 7601.10.0000 in Schedule LX was replaced by 7 604.10.0000 when the HS 1996 Cha nges to 
Schedule LX (WT/Let/339) was produced. It is a technical erro r since the tariff item number 7601.10.0000 under the HS 1992 was not affected by the HS 
1996 transposition in the Harmonized System from the HS 1992. In  addition, the tariff item number 7604.10.0000 is listed under the heading 7601 in 
WT/Let/339, and its description and final boun d rate of duty matches the tariff item nu mber 7601.10.0000 in Schedule LX.  There fore, this HS 1996 tariff 
item number 7604.10.0000 should be rectified to tariff item numb er 7601.10.0000 without any chang es made to the product descrip tion and final bound 
rate of duty.    
HS 1992 
(Schedule 
LX) Existing Product 
Description Final 
Bound 
Rate Existing  HS   
1996 code  
(WT/Let/339)) Existing Product 
Description Final 
Bound 
Rate Proposed HS 
1996 code Proposed Product 
Description Final 
Bound 
Rate 
7601.10.0000 Aluminium, not alloyed 5 7604.10.0000 Aluminium, not alloyed 5 7601.10.0000 Aluminium, not alloyed 5 
 *bold represents the revision  
   G/MA/TAR/RS/126
 Page 3ii) Transfer the product descriptions and tariff item numbers from 2308.90.0000 to 1404. 10.2000, 2308. 90.1000, a nd 2308.90.9000  and tariff item 
numbers from 2933.90.4000 to 3002.90.3010 in the HS 1996 Changes to Schedule LX (WT/Let/339)  
 
 (a) In Schedule LX, HS 1992 tariff item number 2308.90.0000 contains two descriptions  of products: one reads “ *Other (almond hull meal 
and cotton seed hull)” with a bound rate of 18%, and the other r eads “Other (excluding almond hull meal and cotton seed hull)” with a bound rate 
duty of 46.4%.  The Korean government re -classified “almond hulls” into a newly created HS 1996 tariff item number 1404.10.2000  since the 
tariff heading 1404 (vegetable products not elsewhere specified or included) is a more appropriate classification for “almond h ulls” than the tariff 
heading 2308 (Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellet s, of a kind used 
in animal feeding, not elsewhere specified or included).  
 
   As the almond hulls were re-class ified from the HS 1996 tariff item number 2308.90.0000 to 1404.10.2000, the HS 1996 tariff item number 
2308.90.0000 was split as follows:  
   · HS 1996 tariff item number 1404.10.2000 – Almond hulls (with a bound rate duty of 18%) 
  · HS 1996 tariff item number 2308.90.1000 - Cotton seed hulls (with a bound rate duty of 18%) 
  · HS 1996 tariff item number 2308.90.9000 – Other (excluding almond hull meal and co tton seed hull) (with a bound rate duty o f 46.4%)  
   Such changes in classification of tariff item number should be reflected in the WT/Let/339 accordingly.   
 (b) In Schedule LX, saxitoxin was classified under the HS 1992 tariff item number 2933.90.9000 (other) with a bound rate duty of 6.5%. The 
tariff item number 2933.90.9000 was transposed into the HS 1996 tariff item number 2933.90.4000 (saxitoxin) with a bound rate d uty of 6.5%, 
which was reflected in the certified HS 1996 Changes to Schedule LX (WT/Let/339). 
   In December 1996, the Korean government  re-classified saxitoxin into a new tari ff item number 3002.90.3010 in compliance with  the 
Recommendation of the Customs Co-operation Council
4 on the Insertion in National Statistical Nomenclatures of Subheadings for Substances 
Controlled under the Convention on the Prohi bition of the Development, Production, St ockpiling and Use of Chemical Weapons and on their 
Destruction (18 June 1996).  Accordingly, the tariff item number  2933.90.4000 (saxitoxin) in the WT/Let/339 should be properly transferred to the 
HS 1996 tariff item number 3002.90.3010 (saxitoxin) with the same bound rate of 6.5%. 
                                                      
4 Customs Co-operation Council is the official name of the World Customs Organization.  
  G/MA/TAR/RS/126 
Page 4 
 *bold represents the revision 
 HS 1992 
(Schedule LX) Existing Product 
Description Final 
Bound 
Rate Existing  HS   
1996 code 
(WT/Let/339) Existing Product 
Description Final 
Bound 
Rate Proposed HS 
1996 code Proposed Product 
Description Final 
Bound 
Rate 
1404.10.2000 Almond hulls 18 *Other (Almond 
hull meal and cotton seed hull) 18 2308.90.0000 *Other (Almond hull 
meal and cotton seed hull) 18 
2308.90.1000 Cotton seed hulls 18 2308.90.0000 
Other (excluding 
almond hull meal 
and Cotton seed hull) 46.4  Other (excluding 
almond hull meal and 
Cotton seed hull) 46.4 2308.90.9000 Other (excluding almond 
hull meal and cotton 
seed hull) 46.4 
2933.90.9000 Other 6.5 2933.90.4000 Saxitoxin 6.5 3002.90.3010 Saxitoxin 6.5  
   G/MA/TAR/RS/126
 Page 5(iii) Correct the bound rates of tariff item numbers 5403.10.00 00, 5403.20.9000, 5403.31.0000, 701 4.00.1000, and 9033.00.0000 i n the HS 1996 
Changes to Schedule LX (WT/Let/339)  
 
 In the original Schedule LX, the final bound rate of duti es for tariff item numbers 5403.10.0000, 5403.20.9000, 5403.31.0000, 7014.00.1000, and 
9033.00.0000 are as follows:   
- 5403.10.0000 (
High tenacity yarn of viscose rayon): 30%  
- 5403.20.9000 (Other): 15% 
- 5403.31.0000 ( Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre): 30%  
- 7014.00.1000 ( Of sealed beam lamp): 35%  
- 9033.00.0000 ( Parts and accessories (not  specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 
90.): 13%   
 
 Since HS 1992 tariff item numbers 5403.10.0000, 5403.20.9000, 54 03.31.0000, 7014.00.1000, and 9033.00.0000 were not affected b y the 
transposition of the HS 1996 version of the Harmonized System Nomenclature, the product descriptions and the final bound rates of duties were supposed 
to be unaffected.  However, due to technical errors during th e certification of the HS 1996 Changes to Schedule LX (WT/Let/339) , final bound rates of 
duties for the above-mentioned tariff item numbers are incorrectly indicated in the WT/Let/339 as follows: 
 
- 5403.10.0000 ( High tenacity yarn of viscose rayon): 13%  
- 5403.20.9000 (Other): 13% 
- 5403.31.0000 ( Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre): 13%  
- 7014.00.1000 ( Of sealed beam lamp): 13%  
- 9033.00.0000 ( Parts and accessories (not  specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 
90.): 8%   
 
 Therefore, the final bound rates for tariff item numbers 5403.10.0000, 5403.20.9000, 5403.31.0000, 7014.00.1000 and 9033.00.00 00 should read 
30%, 15%, 30%, 35%, and 13%, respectively, in conformity with the original Schedule LX.   
  G/MA/TAR/RS/126 
Page 6 
 
  
HS 1992 
(Schedule LX) Existing Product 
Description Final 
Bound 
Rate Existing  HS   
1996 code 
(WT/Let/339) Existing Product 
Description Final 
Bound 
Rate Proposed HS 
1996 code Proposed Product 
Description Final 
Bound 
Rate 
5403.10.0000 High tenacity yarn of 
viscose rayon 30 5403.10.0000 High tenacity yarn of 
viscose rayon 13 5403.10.0000 High tenacity yarn of 
viscose rayon 30 
5403.20.9000 Other 15 5403.20.9000 Other 13 5403.20.9000 Other 15 
5403.31.0000 Of viscose rayon, 
untwisted or with a 
twist not exceeding 
120 turns per metre 30 5403.31.0000 Of viscose rayon, 
untwisted or with a 
twist not exceeding 120 
turns per metre 13 5403.31.0000 Of viscose rayon, 
untwisted or with a 
twist not exceeding 120 
turns per metre 30 
7014.00.1000 Of sealed beam lamp 35 7014.00.1000 Of sealed beam lamp 13 7014.00.1000 Of sealed beam lamp 35 
9033.00.0000 Parts and accessories 
(not specified or included elsewhere in 
this Chapter) for 
machines, appliances, instruments or 
apparatus of Chapter 
90. 13 9033.00.0000 Parts and accessories 
(not specified or included elsewhere in 
this Chapter) for 
machines, appliances, instruments or 
apparatus of Chapter 
90. 8 9033.00.0000 Parts and accessories 
(not specified or included elsewhere in 
this Chapter) for 
machines, appliances, instruments or 
apparatus of Chapter 
90. 13 
 *bold represents the revision 
 
   
   G/MA/TAR/RS/126
 Page 7ATTACHMENT 2 – DRAFT MODIFICATIONS 
 
 
 
SCHEDULE LX – Republic of Korea  
This Schedule is authentic only in the English language  
 
PART I: MOST-FAVOURED-NATION TARIFF 
SECTION I:  Agricultural Products 
SECTION 1-A: Tariffs 
   
Rate of Duty Tariff Item 
Number 
(HS96) Description of 
Product Base rate 
of duty Bound 
rate of 
duty Present 
Concession 
established 
in INR’s on 
present 
concession Concession 
first 
incorporated 
in a GATT 
schedule INR’s on 
earlier 
concession Other 
duties and 
charges Implementation 
period from/to 
1 2 3 4 5 6 7 8 9 
1404.10.2000 Almond hulls 20 18       
2308.90 Other         
2308.90.1000 Cotton seed hulls 20 18       
2308.90.9000 Other (excluding 
almond hull meal and 
cotton seed hull) 51.6 46.4       
 2308.90.0000 
 (to be deleted) Other (excluding 
almond hull meal and 
cotton hull) 
 *Other (almond hull 
meal and cotton hull) 
 
 ( to be deleted)  
51.6 
 
 
20 
 
(to be 
deleted)  
46.4 
 
 
18 
 
(to be 
deleted)       
  
  G/MA/TAR/RS/126 
Page 8 
PART I: MOST-FAVOURED-NATION TARIFF 
SECTION II:  Other Products 
 
 
 
Tariff item 
number 
(HS 96) Description of Products Rate 
of 
Duty Present 
Concession 
established 
in  INR’s on 
present 
concession Concession 
first 
incorporated 
in a GATT 
schedule INR’s on 
earlier 
concession Other 
duties and 
charges Implementation 
period from/to 
1 2 3 4 5 6 7 8 9 
3002.90.3010 
 
  2933.90.4000 
(to be deleted) Saxitoxin 
 
Saxitoxin (to be deleted) 6.5       
5403.10.0000 High tenacity yarn of viscose 
rayon 30       
5403.20.9000 Other 15       
5403.31.0000 Of viscose rayon, untwisted or 
with a twist not exceeding 120 turns per metre 30       
7014.00.1000 Of sealed beam lamp 35       
7601.10.0000 
 
7604.10.000 
(to be deleted) Aluminium, not alloyed 
 
Aluminium, not alloyed (to be 
deleted) 5       
9033.00.0000 Parts and accessories (not 
specified or included elsewhere in this Chapter) for machines, appliances, 
instruments or apparatus of 
Chapter 90. 13       
 
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